,. 

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II 

• 

ANNUAL REPORT OF THE 

' 

Commissioner of. Internal 

Revenue 

FOR THE FISCAL YEAR ENDED JUNE 30 

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_"~,;Jl.~"iH.,,d'.\ ........ UNtTED STATES 

GOVERNMfNr PRINTINC OFFICE 

WASHINCTON 

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TREASURY-,DEPARTMENT ...... -:. ..... . 

Document No. 3000 

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CONTENTS 

Accounb and Collections Ullit .. _ Collcrtion lLeconntiug division. ". 

Colleclors' personnel, eqnipmeut, Bud space division. _ Disbnr~"lment 1I,cconlltillg diviBion ._ _ _ Bllre.J,n lLlLd field pe:rnollneL __ • _
 C<Jllections _
 

Cost, of -administration _
 Income Tax DniL , _
 

•

!

1~~:~i~~\~le~~d1~~~~~~= ==== == === - === ======= === ======== === ======: ClIol'es for excess-profits tax yenrll ~nding _
 

Clai~s a1l<;1 ?,:eraSlleBllmenUL ______ ___ ______ _ _ •
 Cleartng dlVlslon ~, _
 

ConccntrntiolJ of actiyities ,- __ , _
 Cnrtelll: yce.ts _
 

Economies effected , _
 

Examin~t,jon of returns_ ' _
 

Field divisions ~_ __ __ ___ ______ _ _
 Field procedure division _
 

Final clo~ingli in the unit, _
 Final dosing of cases _
 Improved procedure. _
 

rmprovemcnts planlwd_ _ ____ _______ ___ ___ _ _ _
 

Increase ill returns showing large iIlCOITleS _
 

PemonneL g~g:~~~;:~onm~~:~~~=====================================~==== • _
 

Policy and proccdure cllanges _
 Present organiza.t.ion , _
 

Records division , _
 Rednction in force and pay r<JIL _
 ~;,

Relat.ion of personnel ill JlulJIbcrs and cost to pradnct _ 

i 

I . Snrplus property • '_
 

Te.x yearn 1917 to H125, inclusivc _
 

The andit in the field _
 The e.ndit in Washington _ 

I.
 

Intro~~~t~~~~!~l~_ j_~~= ====== ==== ===: ===: ==== == === ==:: ==: ====== === ==
 Miseell"neons Tax UlJit, ' _ 

Appeals and review section _ Estate tax divisioll _ 

Miscellaneous division _ Personnel and p~,y roll, , _ 

Taxes collected _ Tobacco divi~ian _ 

Officc of the General CounseL = - Administrlltive divisioll == Appeals divisioIl _ Civil divisioll _ 

I"terpretative Dh-ision L . _ Interpretative Di ~'iJlioll IL . _ Penal divisiOlL ._ 

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STATISTICAJ;.TABLES "	

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RECEIPTBF&OM INTBB.NAL~BEVENUE 'l'AXES 

Table " '" 'I','>	 "j 

1. Receipts from sp'€cific sourccs of EiternaJ.revenue, 1928, by collection di~triet... • :	 . _ 

::. He~cipM from' speellic s()un~e~ uf luterI'a.1 r;evenu<l, H128, bY,.St!l.t!,-q 

compriEing two or more districts;, from the State of Maryland and 

;-q thc Diatlict of Columbiat...~vhiehconstitute tho dist.riet of Maryland; 

Im'~ from t~e State ?I ~l¥'hin~tQn. and tJIe Territory of Ab,sb, i .. whIch con~tItutc tne dIstnct of ,\ asnmgtoo _ 

.~. SUltlmary nf monthJ.y"interoal-revenue receipts, 1927 ano ~9~8, by sourccs.	 . - -.- _

4. Summary 0,1 i~l,ernal-rc~'enue receip.ts, 1927 fLI\d 1926, bI .sourecs __ 

·5. SUn:'mll;ry ()[ mtcrnll.l-revenue reCClpts, 1927 and 192b, by co~ecbon ., dIstnds	 _ 

5. Summary of internal-revenncreeeipt,s, 1928, by Sta1.es _ c 7, -Summar) <If income-tax receipts from corporat.tollS and iodi~'idW\.ls) 1928, by Statcs " __- , .__' ~.__

., 8. Summar)' of rc~,eipts from incOlnc ta.x, 1926, 1927, and 19~8, by States, 

wit,h per Gent of imrell-8e or dccreaic in 1928, compared ",1.t,h 1927 __ 9, Total iotcrntll-re~'elLuereceipts, 1863---1928 . , _ 

10. Iuternal-revenue tux on products rrom Philippinc Islands, 1\)27 a.nd 1028, by artkl"q j,,,,,,,rl ' :.. • '__ 

11, Internn.l-revcuue ta.x on produch from Porl,o Rico, 1927 nnd P)28, by articles taxed • •	 _ 

12. Numbcr Df each elMs of ~pecial~tll."{paycrs,H128, by·coije.ction qi,st~.icts, - " " ' "	 . ­ t TOBACCO, CIGARS, CIGARETTES, ETC,. 

" '.' ".,"} I 

13.	 Maoufneturcd toLll,cco:, Numbe: ..of fuetories operatcd, lcaf tobacco: 

and other matcrials used, ealcnda.r year 1927, by collection districts SlJd by Statcs : ~'. , c • . _ 

14.	 Manufactured tobacco: Quantity llLanufactured, on hsmt at commencement and close of.¥ear, l"emovcd for cxport llnd tax-paid, 

ulllemlar year 1927, by collcction 'districts ll.Ild by St.JlmR_ • _ 

I 

J5. Cigars weighing morc -tban 3 poundB,per tho1J.Sll.Ild; Number of factories opera{cd, qaantity of tobacco u~ed, number of cigarB m1l.u'ffactured, on hand at commcn~ementII.lld close of )'eo,r, removed for 

export and tax-pl:i,i~j c~"n~,:-r year. 1927, by collecUon districtB and 

- b~' Stll.tes .	 • _ 'r 16. Cigars weighing lllure,t.1Uu. 3 POlllLJ..~ per thQUBl\nd; Number remov«d 

tax-paid, by elas~es, co.lenaar yenr H127, by collection distriets'and bv Statcs ~:.:	 ~._ _ 

17.	 Cigars weighinp; not' more than'"3 poulJds per thousand: Qwmtity of 

tobaceo UlIed, number of cig!l.r~ 'manufactured, on haud ,at com~

1tl.encement {lond do'se of year; removed for export II.lld t,'ax~I1aid, Calendar year 1927, by collectiOll' ill,rLrich 'llld by States. _ 

18.	 Cigare'!:teB weighing ,not more Lhlill 3 poundB per tho1J.Sand: number 

of fa~torie~ operated, quautity of tobacco used, nnmber of ,!;igar­ II	 etteB manuracturcd, on hand at commeucemcnt and cl03e of yellr, 

removed for export and tax-paid, cll1eudllr yea, Hl27, by collection di5tricts l.I.Ild by Stat.cs . ._ J. IV. Cigarettes weighiug morc than 3 pounds per thuUbll.UU: Quantity of

I' : 

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70 

88 

05 

107 

108 

109 

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112 

112 

112 

113 

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115 

118 

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123 

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128 

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127 

tobacco used, uumber of cigarettcs mll.llu[actnred, nu hand at COUI­

,,	 meucemcnt, and close of yellr, temoved [or e"port and tax-pnld, lJ", , calendar year 1927, by collection distticts Wld by States _ 129 .' '-' r• 01, 20. kn[ f,obll.c<lo used LO IUauufacturing eiganJ, dgnrettes, nnd t.obaceo ,,'	 1. llod snul[, calcndur years 1918---1927 _ ,/	 130 '!'	 " :.!l. l'rodllc:,iou Of ffiRllufact,ur(>(1 lubll.~cu, blJlLrT, dgll.lb, and dgarCttC6, 

RTld the nllmbet of manufacturers of tobacco prodllch nnd dea.lers 

in lell.f tobacco in busiucd~ at close of y(,ar, calendar yeard 1918-Hl27_ 130 

v 

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, ..«.." 
VI STATISTICAL TABLES 

Table e~"

22. Summary uf opcrll.liuw; uf ruo.uuf:leturcr~ of tubaccu and cigars, clllendae year 1():n :. :", ._ -!.'e ~'~._~: __ ~. " _ 132 

23.	 Receipt~ fruill illtcrIl111-reveu'uc 'tiixc~ OIJ tulmcco and per l"npitl1 tax 

bllb-Cd all c~lillLUl cd pupulatiQu, 1!:lID':"1!:l:l8 • _ 132 

24. E:h.J)ortlltioll in h')[l(: of IllIllluf:lcturcd lOIJOIoCO, snuff, cigars, ll.nd 

CigllTllt\-e>;,- 1028, bv collection di~trich._••	 ._ 233 

25.	 Drawback uf illtcill~J-reveuue tlLXCll allowed Ull tubacco, eigllJ1>, !lila 

ciglLtcttc.s cxportetl, HI2S, by port~ o.lId prior yClll"S, 1923-1927 _ ]35 

~13.	 Withdruwo.!" uf tobacc-o products based Oil 6/llcs of stumps, [lIltl per 

capita cOIlstimptiou Lhhcd aD estiJUll.l.crll'0pu]o.tiol1, ti~Cll.1 year Hl:.?S. 135 

27.	 Leaf tolJllcco imported u;. cigar l1l:IUu[o.cturers, tobacco lllanu[act\.u·et~, D.lld dco.lcrB in leaf tobacco, clllcndar year 1927, IJy collcdioll dlstncts .'Iud hy St.atell • _.	 _ ]36 

28.	 DeaJl.'r~ ill 1(:,,( tu\),\ceo in bU.!lines~, lCllf tohal;eo cxported and r()cl.'ived 

frow farmcl's, calcnd.'lT year 1927,' by ellllectiou districts nun loy State/l' • '- • ~~ _ 138 

29. 'Tobacco llIaterial heid ur oW11ed by dealers ill lear tolmceo, ei,,:ar o.lI{j 

tobacco wllll\lfadurers on Jo.nunr~· J, 1928, by collectiun disLrich aod by States	 . ._ [40 

30.	 Claims for rofuud of tnx 011 cig.'lr~ II~sent.ed lIuder section 120.~ of 

the 1'l.'l'euue ael. of 1926, duriug fi~co.l Year 1928-----fina\ report _ 142 

-OLEOMARGARnIE, RENOVATED BUTTER, AND MIXED 

FLOUR 

31. Production nllrl withdrawals of wlornd olcollIargarine, 1028. hy 1:01­ lcetiou disLrid$_,	 • IH 

32. Prudlld.iujL llnrl withdrawn]s of uneolured oleomnrgarine, 1928, by colleetioll distriotB	 _ 143 

33. Productiollaml withdrnwals of oleomo.rgarine (colored alld nllcolllrer!), 10"18, by lllOllths .	 • 144 

34. Summary uf production and withdrawulll of oleomargnrine (..;olored and ullcolored), 1919-1928 • ':. : _ 144 

35. Materials used iu the manufactu1'l.' of ulooInargllrine, 1928 _ ]44 

36. ProdueLioH ~lld withdrnwo.ls of reuoYllted butter, 1\)28, b.\· collection districts	 , '__ " -'~ _. _ 145 

37. Summar)' of Pl"Oducliolllllld tal-paid ,,-ithdraw:lb of reno'·o.terl butler, 1~1~1028__ • _ 14;; 

38. Pro~ucl.iut{ :\1lfl withdmwalB of mi,,;e\1 llour, 1923, by collectlun (Iis­ trlct" . ~. .	 _ 145 

39. Production, importation, and withdrt\l\·1~18of playing c<Hd", by montl,", 1928_~ ~~~ " 	 _ 146 

MISCELLANEOUS STATISTICS 

40.	 "[oneys po.id 10 collectors as proceeds of III rcm actions, judglllcnts 

NCO\'ered ill civil suits, fines and /Jenll.ltieli, imposed ill criminul 

actions, and co"t.;;, as reported by clerks of Unitcd Stat.es courts, 1928	 , • 146 

41. El,:pCIJ,llcs of the Iu\..crulll ReYer,uc Service, 1928 --- - - _ 148 

42. Summary of in\..cTllal-reyenue stamlJS isslled to collectors of in\..crnal 

1 Ieveuue, 1928	 " - - --- -- - --_ -00. 

43. Cost of printing and hinding for Ule Iu~erunl Revenue Bureau Hl,d Service, 1027 and 1028	 · • 152 

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., ,r~,!q_I''?: •

ANNUAL· REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREAStiRY DEPARTMEXT, 

OFFICE OF Cm.nHSSIO:-i"ER OF !:r\TERNAJ. RE\'EXuE, 

Was711:ngton, October 17, 1928, 

8m: I hllve tbe honor to submit the following-report of the work of 

tllll BUTCfiU of Intoma.1 Uovenue for the fiscal,:ycllr cnded June 30, 

1928: COLLECTIONS I 

The operations of tllil Internul ReYenuo Bureau during the fiscal 

"car 1928 under the rovenue acb of 1926 llnd other internal re\"enue 

tll:X legislation resulted in the collect-ion of $2,790,535,537.68, compared with 52,865,683,129,91 collected during tho fiscal year 1927, 1\ 

dccroase of $75,147,592.23, or 2.6 per cent, 

The income-tax collections during the fiscfil :retll' 1928 amquntcd bo 

$2,174,573,102.89, compared with $2.2Hi,952,443.72 collected from 

income during t,he fisclllyear 1927, a doerel;l.so of $45,379,340.83. or 2 

r.er eont. Dur;ng the first SL'( months of bhe fiscal ycar 1928 tho c(lloctions embraced payments of the third and fourth insballments of 

tho tax due on incomos in the olliendar yefir 1926, together wibh fidditiollfil collections on assessments made for prior years, which amouuted 

to $1,018,227,468.81, compllred with 51,042,672,913.57, representing 

payments of income tax for tho corresponding period or the fiscal 

-ellr 1927, fi dccrease of $24,445,444.76, or 2.3 per ccnt,. During the llist six months of the fig,cal year 19·18 bhe collections embraced PIlYl!lont.s of the first and second ing,tallments of the tfl.'( due on incomes in 

the calendar year 1927, t<Jgether wibh fidditional collections on asseBSmoat.s mfido for priol' yoars, which amounbed to $1,156,345,634.08, 

compared ",ith $1,177,279,,530.15, reprosenting pllymenbs or income tax 

for the corresponding period of the fiselll yoar 1927, II decrcas? of 

$20,U33,8%.07, or L8 per cent. The bax eolIcr·ted on corporatIOns 

during Lhc fiscal year 1928 was ab bhe rate of 13~ per cant, effoctive 

for Lho tllX years 1926 and 1927, while the ta:<: <',ollectod on corporations 

for t-he calendar year 1925, payable during bho last halI of the fiscal 

YOllr 192(3 and the first hill! of the fiscal year 1927, was at bhe mte of 

13"'per cent.	 . The misceJhwuous coUect;ons arising from objects of taxabion other 

than incomo taxus amounted to $615,962,4:H.79 durin·g the fiscfil YOOJ' 

1928, compared with $li45,730,686.19 colloetcd during the fiscal yoar 

1927, II decrease of $29,7li8,251.40, or ~.6 flor cenb. 

The principal objects of taxation showmg decroasos for the fiscal 

year 1928 were estates of decedents, amounting to $40,252,617.99, 

and automobiles and motor c)-des, amounting to 114,809,615.313. In 

the latter case tho loss of revenue was duo to the decline in automobile production during the year and to bhe provision or tho 

, II.o.:IU"d."r U1_ illopllr CQU.eUld mad!! dUd"i' lha lIB<al ~'00lt 1m am ah.W11In ...wll>tDIln~ODP. Ul 01 

'hlil fl)l>'r~.

1 
----

2 REPORT OF COMMISSIONEl"t OF INTERNAL REVENUE

rovenue act of 1928 repealing ~he tflX on automobiles and motor cycles, 

which becamll offective May 29, 1928. The repeal and amendment 

of other miscellaneous taxes provided for in this act WClrc effective 

June 29 and July 1, 1928. 

An inerenso of $20,279,8:35.99 for .the fiscal year l{l28 is shown in the 

taxes collect.ed from tobneco manufactures, whieh resulted from the 

large increase in the manufacture and salo of amell cigarettos. , Substantial increases in the collcdion of the stamp taxes for 1928, indi~

eating prosperous business activities, are shown 9.8 follows: On account 

of bonds of indebtedness, capital st.ock iSSUllS, ete. $2,517,013.01; 

capit.al stoek sales or transfers, $7,534,434.85; and ~() of prodnce on 

excha.nge, $1,163,964.15. 

The collections of intemal-revenue taxes for the lisclli Yflsr 1928 tmd 

the lllst seven prcceding ycars are summllrized in the following table' 

- Source I '''' "" 1926 - Jg2~

Distilled SpiTits, Including win.... cordials, etc_ ._............... 11',307, '00. {Ii $21, 1~, GI\Il. 71 $25.4.16, 3M. « !25, \102, !l2O. Fermentoo liquors. _._' _________ aoo.oo 883. 2.~ l~, 6\H.19 1,%4.44 'l'obacco menufacturllll•••_••• _•• 300.450,04.1. (JJ 376, 170. 2O~. lI4 370. 6&j. 408. 87 34[" 247,210. ~G

Oleomargarine, peCIC&" bLltlolr, OIT ............................ 3. '22, 702. 00 3,185,2'il7.13 M192,'[.40. 4~ 3, 00l., 155. ~9

R'tale and gift tIU ______ • ____ •• _ UlJ, ll!l7, 233. 97 100, 339, 8~1. 00 119,216,374..82 loti, 009, 89~. ~2

Cor~ornth'n. o;nrltal stock "lid ot or 'r<>"lP,l t...es••• _......... S, 006, 2l,;S sa B,9j'S,197.6~ 101,gn,7~~.82 95,814,152. flO

E,dse I...,,", IIlCludlllg tax on antolllObUe:., etc_.............. ~I, IDe, 3n,:!8 f,6, 829, (JJ1. 21 160, IllS, le.s. 88 140, 8.'i2, [IIi,. 1J 

Admis<;ons to theaters, etc.• and 

dub duolo'..................... ~,O.7.\HI.~1 28,076,.007.48 3-i, OM, SIS. (l5 3~. WB, ~g7. 44 

Stamp to,,,., inducting playing canls __ .... _______ ._ •_____ •____ 48, 82'J.::'Ol>. 2' ~7, 3~5, r.51. '3 5-1, OH, 239. ~6 ,g, 2-l1, 78l. 18 

Mi.cellanoous, indudiIig prohi· bltion and n""cotic t""e.'L _____ :l, Is:!, 0.'>3. 15 3, 310, 3'Z- 33 2, 258, 714. OJ 13, 8U8, 700-20 

Tolal rec~ipl& from w;'· 

cellanoous t""""_________I 61~, \102, 434. 79 Gilb, 730, 1186.191 861,S,ll, 150. 85 8:."~,481, 218. 73 Income nnd profits t...M......_. 2, 17', ~73, 10Z-89 .2, 21~, ~5~. WI ;~l. 974, 104.161. 33 I, 7G1, M?, lI49. ~I

T~tal receipts (all 'ojuro~.J _ 2, 700, 1i35, 1i37: &8 ~,86~, f&.l~. 9J I l.13J5, ll99, 892.1~ 2,584, 140, 2l~, 24 

Source "" "" 1922 1~21

Dlslllle<J .pirits, inclUdIng wines, 

cordials. ete_____ .............. 121, 1>50, 3."0. 64 :&30, 3M, 006. 88 UI>,.~Il:I.35O'47 $82, &lB, OM. m F~rU1.lIte<1.l!quOrs .• ________ •___ 5.Jn n 4,07B.75 411.otill.OO 2-l,;l63.82 

Tobacco manufacturo........... 32.';, a3&, \lJ I. It 300, 015, 4~2. 98 270. n~, $1. u ~~ 219, 385. 49 

Oleomar-garine, process butter. cte.........................._. 2, SIll, -kl.l. ~~ 2,307,310.84 2. I~, 5.,5. 2-l ~,ro7,412.72

Estate and gilt t8J:______________ lft!, ~6(" 7dL 'l!I 12tJ. 70~, 206. 5S 13~, 118. Mr. (lI 154, (lI3, 2GO. 39 

COI"b';ration capital s!-OC],; ""d ot .rspooioJ tlUes__ • _______ .. _ 95, 281i, idS. H 89,GO~,32'J.81 89. 7il.ll99. 6~ oo,lll,192.1l9

Excise, tlUes, l"clUolng IllX on automebiles. etc............... 24.5, 91i3, G56. 71 n5. 57e, 9511. ~I 117, ~OO, '7,1. 39 608,S27.341.78

Admissionsto tboa""", ~lc., l1lId 

club dues..................... 8~, 722, 38,\. 00 77;0;1>,.877.72 SO, O((), SS9. ~~ 9~, &lO, (1,,\0. Il3

Stamp taxes, includln~ pl.yin~

curds............ _ ____ 62,257,553.96 Gil, 871>,. 3il1. SI &8, 7119, 485. {Ii 72,"l8.01~.SJ

Misoollaneoll<, inel",llog p,ohi· 

bltlon IWd·narcot!c UU&...... 6, 145, 37:l. 89 4,8li8,1JS8,.311 7, 114, 867. 70 4,ll42,37:"611

Total ",celpts rrom' mIs· 

OM,"', ""- 'I .~, "', "","' oollanoous t""es..._.._-. I, lIO, 1132. 618. 16 I, 3ro, !;OJ, 091. 99

lecoma and profits ta%es.._..... 1.~1.7:<11,316.;;o 1,G9l,06~,(jJ.l.3~ 2,086, 918, 41)4. l>5 3, m137, 673. 7~

Total receJpts (all "?uroee.). ~,iOO,1711,~T.06 2,621,74S,227.07 lI, 1~7. 451. Q83. 00 J ~,~gll, 00.1, 7a.. 7~

N<JrE.-Tha ligures con..ro!nlr inlerne.l.",vcnll~' reOllIl'''I ... given In 'he ahove .ta""ment differ from 

mtll fig....... """'led. in oUI.. TJ"M&Jr.v st..""",enl.> sho"-'ng the t1nancloJ ""ndlliou 01 the OOVernIDenl, 

becllu"" the rormer repr"""n' ooll""'tieo.> ·by iDlarnal·revenue officer:j wDugbo"t U1e country, 1n~lndin~

depoaJl.> by pastmll.'''''''' of ..moun"l _;'Ived lrom scle 01 Inteme.l·",ven"e "~.m"" .nd <Iap<llli<s 01 JritemoJ 

rev""ue OOJJ.....tad '","OUlIh ew;~m. om""", ...hile tho letter reprnooo' tbe dep""'.... or \h""" collertlon. In tha Tr"",,"'y 01' dapasl.....i"" during 'he flaM! "e"" CClucernoo, the d!J1uonces bein.a- due to 'he rllCt the< 

saUte of lha ""llodin'" in the 1d.t'er pnr~ 01 ~he fl"al yoor ODD not.be dapo,JC""- De "'s nel ,"pertoo tbe Tr......\U1' ... dol'o",,'''''- until of""r J(lne3O, lhus ""'eying Illew 1010 the following tlsce.ll-·....• .... recorded in 

tbe SI.""mbll<S aIlo",ing the ""nditlon of ~n~ 'I'relL>llry. . 

il 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 

COST OF ADMINISTRATION 

The exponditures in adnllDlstering thc internnl l"cYenue tux laws 

for tbfl fiscal ycar 1928 were 132,599,845,35, not mcludmg cxpendit,ures for refunding i~tcrnal-revcnue collections and taxes illegally 

collected, which 'o.ro in no sense administrlltivc expenses. The 

aggregnte ruceiplos of internal revenuo were $2,700,535,537.£8, which 

mltkcs the co>'t of opcro.t~on for.• the' fiscnl year 1928 11.1i for cach 

1100 collected, eompo.red with $1.15 for' each 1100 collccted for the 

fiscal yellr 1927, 01' nn increasc of 1.7 pCI' cent-. 

INCOME TAX UNIT 

During the fiscal.year 1928 the work of tbfl Income Tax Unit, was 

brought. to 0. current basis, Product.ion wns the grcatest. in the 

hisl.orv of thci unit, Conditions nTe such·that "the balance of cases on 

b'llld,~ including 'the 1927 rot,urns, can be handled withjn the next 

12-month period, and that a eurrent tax audit can he maintained, Ch(tngc~ in organiziltion and improvcd procedure contrihut.cd in 

lnrge measure loo thc result, which was o.ccomplisbed with a reduced 

personnel and at less cost than in prior years, 

EXAMINATION OF RETURNS 

The total number of returns c..-..;:amiuod lilld closed WllS 3,247,703 

(2,520,569 indiYidual nnd partneriillip and 718,134 corporation), 

compared with 0. production of 2,482,Q21 (or' the·previous fiscal year, 

an increase of 765,682, or 30.0 pE;r eent. During the yco.r there 

Wfl.i; 8 net reduction o{ 202 in the personnel of the !DCVIne Tax Unit. 

The aInount of additional reyenue secured through the efforts of 

tlill:i rcduced force was approximately 1250,000,000, -which figure 

represents tax find .int.erflSt assessed in cases whpre no jeopardy was 

inyolved and after complete considerlltion -of 011 ·lwidence. The 

greater part of this amount was tax o.gl.'eed to by taxpayers, 'and the 

full llInOllut is collectible. 

RELATION OF PERSONKEL IN NlT~1B:r.;RS AND COST TO PRODUCT 

Present conditions relative to personnel and cost of produecion in 

the !ucome Tax Unit are shown in the following tf!.bnlation: 

- , P~r.;ono"1 . Sal""les 

ClIO," y~ do~d w,,"hlllJi·1 W....hlng· Fi~ld Teto! Field Tol,al '00 I "'" I 

'm. t,614 2.731 7,4o.~ $\I, 10~, 837 P.I~I.290 ~16,m,l27 2,329,IDI ID~~ ••::: _: :::::::::::::: 4, If>(i ~, !l31 6, 9~7 9,~50.\12.~ I 7,~2~, 701 lG, 8&.~, 686 1, 7M,6\~

192~._.-. ......... _
 

',- ',~ ',<m 6,tM 8,2()ol.81~ I 7, ~13,!lOO 16,1l8,G10 2,155,9M W27__ .... ____ ....... __ •
 ~, ll30 3, 4\12 6,lZl 6,446, 170 9. Ot~, IJOO l~, 493, 070 2,482,0'21 lQ28.• _________ ._ .......
 2, :'80 ;'. P20 ~. 52II,~3O 9,800,0(() 15, 1:l\I, li30 3, U7, 7(JJ

ADDITIONAL REVENUE 

During the'year deficiency taxll.'>, and intcrest thereon, in the sum 

of 1293,861,079.90 werc assessed, eompllred with 1276,096"';45.4,33 

assessed during the prcyious yco.r. Of the ·totel, $198,108,881.39 was 

assessed in "rashington undcr regular prot>,t\dure, while $27,767,846.73 

was ha,lldled uncleI' the provisions of Mimeograph Na. 3552, t,he effect 

of which is to shorten the interest period and permit the ranting of " ,:. --' 
4 nEPOR'I 01" C.OMMI;:;SIOXER UP INTEIU'lAL nE.\'}~S"!JE

deficiency tux cases, agreed to by LEl..l:pnyeJ's, from l'Cycnue ngcnLs to 

collectors for li~ting IUld immediate collection. 

BCCIl.U8(1 it .....as felt (.hltt colleetioll would be jeopll,rdized by delny, 

ILssessmellts totllling 845,685,725.80 were IIllull) without allowing tho 

tll.xp!1yers the riB'ht of BPPCrJ 1)rior to IlSSC5SIlIl'.r~L. Int,cre~t upon the 

deficIency tRXeslll the amount of $22 J~OS,625.!l8 15 mcludcd Ul the totnl 

nmount "tated us assessed for 1928, but no such figures on int.erest 

chRrged are included in the Rsscssments for the prccedillg 'yIjUr. 

The fU.llOunt of SI8,481,864.62 WIIS Illude iL,,"llilablc lor irruncdill.w 

collection doring tho yCllr as 6. consequence of the reject-ion of clll.irns 

in abatement find of clAims for credit. 

CT,/I1MS A.ND OYl';1tAS8~:SSMENTS

Allow~nces were scheduled in respect of 30,525 CRSCS, whcre Lf\.x~

plLJers hRd filed cll1ims, lmd in rospeut of 56,136 CRSes, where liO dnillls 

were fllod by tu;"payors, The total t1InO\IJ1 t of o"erasscssmen t.s stllt,od 

WRS $20S,308,9i8_14. Of this amount, $95,280,050.93 was refundcd 

alld5113,llS,027,21Il.bllted or eredited, Intel'cst in the total sum of 

$26,402,332.50 wos pflid on t,he aU10nnLs refunded or credited, The 

number of clllims roiected WRS 15,506, find thc llmoU1lt in\'olwld in 

SllCiJ claims WtlS 5280,631,791.76, The totl~l number of clfiilll:> eli".. 

posed of during tho yell.r was 46,031, lmd tho money irn'oh'ed in ,)Uch 

claims WRS more tlmn one-half billion dolltl,rs, . 

The n~lllber o[ c1ltims filed during tl:o yon,!' wa,s ,43,981, und .the 

llIllOunt mvolved $48ti,G03,iJl9,2(i. DUl'mg tho preVlQUS yelll' c1Ulms 

to the nUJUber of 47,808, in.olving S462,S06,449, were recui\"cd. At 

tho end of the fiscal )'eRr ]2,818 were pending settlemont. This is 

the smallest number of claims rOlllo.ining: ullo.djust-ed at tho close of 

8.1:1;\' fiscal Joai- since the enlictmen t of the \VlIr r~'\"enue ncts.. Hcp-nuse 

certtlin provisions 'o{ the InS !let arC retmll.ct.ivc ao appreciuble 

inereaso in the numher of c]llims for rofund filed during the closing 

monbhs'of the fiseal year was no~d,

TIlE; PENDl~O Jon 

The following liable gives eomplel,e still-i"ti",g [or the yeaTS l\ll7 1,0 

In27, inclusiYe, of the number of returns llllditcd a,nd the pereentllge 

remaining open: 

Il'~=Q~'

I "ga .~.

On halld 011 ho.n<1 au blind On Mull IOn blIud IOn han<1 To~uJ 'Illalulaj: Yo. JUliO 3(1, June 30, JIIDO 30, June W, June aG, Bu<111011 Juuo 30, I open ... ,~ 11126 11m 11m .0 <1ai"

11une 30. '"" 

----s:-m ---;:411l~ ------;:,;;- --2\14 

'"~

lnIi•••••_•.•_. __ ._. 28, U16 l~:--O:O; 1918_ •••••• __ ••••••• B-I,32J IU,3lH 6,0021 I,BT7 061 :IS" 1.219,'13l; 03 

10IU..... _•..• _ 10l',nlB ~],327 12,!5~ I 1.r.~ ,1,JSl ,u~ 1,5Q-I'~1 .00 l~L••• __ .•_ _•• 4~.:.IOO loo.4B-l 00,,41, 7,1~1 :!.081 6J, 1,650",~~ ,Qol, 

IIt2l...... __ ..•,_. 1,190 002 :ili3, 1~1 171,221 B,IU2 'l,U20 008 1,470,513 . O~

1022.• 1,1&1000 110,702 :lIlO,Q.l5 141,004 5,;M 1,100 1,560,173 .07 1023•• __ •• _.. __ •••• __ •.•.••••_1,100,624 J,~,200 lM,."lII 36,116 2.531 1.313,2TII .10 1~1 __ ..•.._ , _. V/5,:I!lS I,O,7S/l )07,(,/}7 15,662 1,ISl,lltV I.Jl 1m .• __ .•••••_..•••• _••.•.••••_••• .__ ~,402 2S0,2a 16.00, \lO';I,3S2 4.0'.1 1l7.!ll••• ..•_	••••• __ _. _•••0_••• •••• , I, 1110 i.O, 1;13 120.245 'l, 402, S~ 4, 17 1m.. __ ....• _ _ __ __ 

_ 

.. __ ._ __ U8.a;o; i 1,&43,226 Il.'n 

TotIJ. __ ••.• _3.l:JJ1.$l1 2.oUllM.\ O!~QSf 112,,~{\ 47~,~ a:2S,ISlljlll,24U.f1i5 1,111> 

-,'. -" 

; ,_ ' Jl' " _ 

, '_.,.,;" 'ull J~III, "l l)!ll\ ~hoi'l'l; 1_"" J' •• ,,,I Il,'l',.,_.- ", 11'111111 'i" 

REPORT OF C01l1J.nSSlONER OF INTER:N"AL DEVE:"Ul; Ii 

CASES FOR EXCE~S-P~OFJTI5TAX YEARS PE~pING

There nrc but 2,48-1 ChSUS ill prOCl::SS of audit in tho unit, fol' tho 

YOIU·S 1917 to 1921. A Btf:l~oment sho'\\-ing tho numlJor on hand for 

cuch yea!', as of June 30, 1928, is us follows: 

1917 • • . • ~_

InI8 ~~	 . __ _ 38' 

1920. •• • ._._ '93 

1919 •	 __ • • • _ '" 

63, J ~2L	 . _" _ G68 

TOLaL ._. " __ . _. _ 2, 481 

Tho greater propor~ioll of th(l cascs pending for }"ear;; against 

which the statute of limitRtions hus run are cases which have lJoeH 

reoponed through tho filing of dll,ims. Mud of tho Rttolll-ion that 

lllllSt be givcn to thcse years is due to tho filing of such claims, which 

ure often based upon rulilll{S of the Unitod Stutos Board of TlI,x 

App(ml~, court decisions, and the like: 

TAX n:AHB 1IH7 TO 1025, INCLUSIVE 

Tho relurns pending for 1917 t-o 1925 flJ'e receiving I,he most 

cllJ'ofulll.ttention. At the <:lose of the fiscal yellr 1928 relativelY smull 

hnlunces of opon rcturns for such years woro on hand. The foilowing 

Lfibulalion illustrates tho progl'ess of tho audit during l,he year: 

-I ,,=.,. Oll ~8n(\ on band Uu nanll 01l110n,I Tu<:>J _no· YM' JUOQ InnQ 311: Jun~ 30, JUII~ 30, 8Ildit.,J '" mHllllng ,ro,30, 

19:rr dnt~ I'pen J 11110 "'" "" 30.1\128 

--	 I I-- ,

"---"---,'-­ 1017 IQl8 -----••. .1 3.117	 I, 3i! I ,. '" I,31~. .>.'i; I '.ro 1,877 ~,

~" 1.:t,W,23G .UJ I, lSi I, 5Ilil, :;;;u .UJ ::f::::::::::::::::: ::::::::: ~m	 ". ••., , 

_.12, ,~, 1,5.'(l,:,y, .0<1 1m' ••.. . •. -.'... • ... 171'l'!1 S,I?:! 1.~7~'Zl1l .{I,\ 5,136 I, ''''' '" lOY 1,W,I, m ,07 ~tU~ 35,316 2, 5;11 1. ~Ia, liS .IU 

~gg~~~~~~~~;~~~~~~~:~:;;;~;~::::....~~. 107,007 15, 002 1,181,IlOO 1.31 ~~;:~~ ~9. 21~ 36, oo~

OO~'~~~i~ Totnl .•..•••• ••••.•••••, "~'.,,,,,,,, 7tO. ,91 44(,102 W,850 1'l,~29~~ .t9 

Tho loinl number of l·ciurns fOI:" the yeurs 1917 to 1925, inelu~iYe.

punding before tho unit 011 October 14, 1927, was 325,129. ''1'ho' 

pending work of the unit on qctober 12, 1928, ill respect- of prior-year 

CftSOS jg less than 25 per COllt of thut \\"ith which it was confronted in 

October,1927. _) 

The number of returns pending on Oct-ober 12, 1928, by fll,xY(:ll.rEl; Wore: ,,'	 ' 

1\JL7_~ • • 211 1923 - 2,"072 

HH8 • .__________ 346 1924__ • ._. • 9,217 

l!t1!L ._._ . 4RI) HI2S_ _.. .____ I~, ;'l(\g l'J2U ~___ 652 1926	 4(1,722 1921 __ . . GI0 

HI22_~ __ . ~__ 904 1'olal. •• . __ • 76,705 
6' ii;PORT OF" COMMISSIONER OF' INTERNAL IlEVENUE 

The st.atement 'below, discussing again the years ]917 t.o 1!)25, 

inclusive,' ~hows the number of cases .reopened dUl'ing .the 118081 yefl,r: 

Year t\-et 

",o1utt;on Ca>eS eJased 

IDle__ •• __ • 1918.. ._ 

, CURRENT l' EARS 

The unit closed dming the year l,643,22G rctmlls for the yelu' 

1927 und 889,747 f01' 1926. Those for the yell!' HJ27 ~erc, of ("ourse, 

in (L l(l.~e lllEHISurC filed aftpl'JI1!1Ull.l'Y 1, and on or beJore Morell 15, 

1928. rhe fllct that, aueh Il.lllrge number of 1927 returns ,vere eloserl 

within <::U(,h i~_, short period subsequent to filing dernonstmtes the 

efl'cctiveness of t.]lC irupl'ovr:d method" and proceduro p]nted into 

efrert, during the yellI". The number dosed to dale (l,nd tlw balnnees 

out,,,t'lmding for the year:;; 1926 lind 1927 OTe ll.'l follows: 

THE AUPIT IN WASHlNGTON 

The bal(l.l~ces pendwg bdore the Washington divisi~n.'l of the 

Income Tlix Unit on'June 30, 192B, for the years 1917 to 1925, 

inclusiv'e, were as' follows: " j 

/ 1917._. _ )9Z3 • 1,788 241 19I8 _ 1924 , • 7, 299 324 1919 _ 3.8 I925 ~_.:__ 8,606 

1920 • _ 523 1921 _ TotaL . 20, 551 53G 192Z _ 835 

l'erccpta!l" On hun.! '1'otol remB.lmnll 

y= I June 30, o'HJiteJ Ol,en Juno W~ '0 ~ale 3r. /II:!!' 

1926•..• lJO, 24~ 2,40U'JoI 4.n 19:17. --••••••. -- •••• ___ "'__ 1 HS.058_ I, 1J.lJ. ?:Iii &27

Totol..... 208,336, 4.0~G, 120 6.22

" 

/ 

~, ,.. 

REPORT I' O_F COMMISSIONER OF INTERNAL REVENUE 7 _, ". . 

The ,dii:itriuut-ion 11mong the divisions and sections of .the Income 

Tax Unit of these CiJ,ses is shown.in the following tlibul1ition: 

·.I_~ ;J Audit ",vle..- dl.-jslon 

SrJeci.~l

a~JU.1t· Olt/'lt Ycar •. "SPeCIal 1cClnsol_1
 ment dJv",1 
 

P~fWlliIl Cntwra· assa...,. ,([a~ d EIlfln""r Ireturns "e.culon SOcnoIl '\ 

Wli.•_••• ____ ._ ......._ 10 12 1918 _____ •••••. ________ • __ ._... 1J 19 19IL.•• _____ • __ • ___ . _____ . __ • 12 1~

jg2(l ____ .•_.• _. ______ •• _.. __ ••• ~S M 19~1. .••• _____ ••_._.,. __ ,.
 192'! ________ •• _ -----_....-...­ 'M "• " 1924

1923•••• 

__ ••••_____ ..• 

_

______

•• " ••

."_

__ • 

....

______

_.... •• ". 121 " " 2, iI' ie).; ::::::::::

192:;.••_ ...._...­ 1,057 ••••• _•• _ 

Total.. _.• _______ •__ . ___ • ''''' 7.2l13 2, 028 

I 

3S 

n I ll~

\l'l 20 n -'1­

ro 8; 130 2Q ,ro

:m lJ' •

" 1M '~lS

,. 

5.\ m " 397 

I, lUi J, 01~ ~5 M 

•

1, gJ6 I, Z14j ,131 ----------- 32~ ~, ~IJ 3.924 :!, 2371 

It will ue noted thllt prllctically all (If t,he cases pending for the 

vell}"S H1l7 to 1921 UTe pending hdm'c the sections hlilldling consolidll.ted eoses or elises involving fraud. The fraud eases should not be 

considei'cd liS Cll.se.'l unduly deluyed in settlement. ' The law speeifielilly provides that. the stlitntes of limitation do not run agtiinst r,he 

Government in suell CllSes. 

THE AUDIT IN THE FIELD 

During the YCllr revenue agf'uts submitted l'eeommendo.t-iOlls with 

respeet t.o 968,576 cases, us compared with 688,S16 hundled during 

1927, un increase of 279,760 in the number of co.scs handled, or 40 

per ecnt,. The 968,576 returns handled during the year hy the offioes 

of the internal revenue agellts in churge were, except, for 0 limited 

number of 1927 returns, UlOSC filed for 192G or Jlrior yen!'s. 

Of the 9ti8,576 return" concerning whieh n:coillmendlitions were 

made by re....enue agents, investigotions Were made in 466,266 cases. 

Of t.hat number, 257,816 represented thorough audits, while in 208,450 

cn.scs the act.ivlty of the field was direct;ed to securing all explanation 

of 'ipeeific :items which reqrnred further considcl'lltiOlt and evidence. 

In 502,:nO CllSCS the field conclUded uiter Ii seeond' slln-ev involv'­

ing no contaet with t.axpayers that the ret.ul'JlS involved should bE' accepted as filed. 

Deficieo!LCY taxes were-proposed llS a result. of the work of t,he field 

o.gcnts in 195,OB6 Cllses lind in 5B,643 retorns overassessments were 

determined. Agreements were secured by internal revenue agent,s in 

176,5HO of t,he changed CIi8eS. Retnrnsto the number of 714,847 

were J'ecommended to be accepted as filed. 

: .. , ,,;, 
8 "r.EPORT OF' CO:i\IMISSIONER OF rnTEBN AL REVENUE

The field faree also dtlssified 2,638,484 1927 returns during the 

fiseal yelll' and reeommended that 2,120,690 be Ileeepted as filed, and 

d'CsigIlllted 205,258 for offiee andit Illld 312,536 for field investigation. 

On June 30, l[lZ8, the pending job of the field divisions of t,he 

]ncome Tllx Unit was to handle, durmg the Eisenl yellI' 1929, ;~78JI06

returns, of which 19f),l04 were already in the fit'1d. Of the 378,106 

retUlTIS to be examined, 233,276 afO for the t:l.XIIlJle yellr 1927 Ilnd 

too remainder, 144,830, are for HI26 and prior years. The distribution of the 144,830 retUl'ns for years ]lrior to the Ur?7 tax year is as 

follows: 

1~17______________________ 5J 192:1 ' _ 74:3 1924 _ 1918______________________ 65 ,s,3G:i 1919_________ 05 H125 _ 29, 41i 1 

1920____________ 114 1~2G _ 105,5::11 

1921______________________ 132 --­ 1922______________________ 27;) I lOUlL l4~, ~;su

Thorough field audits were mllde in 257,816 eases dnring the fisel\[ 

.vear 1928. . 

It is t.he aim of the Income Tnx Unit to complete its work for u 

given tax year within u year from the filing of the returns. The field 

"erviee now is in a position to pursue its in\-estigll,tions jn Il,n appropriate munner Ilnd llrrive at Il nnalll,nd proper determination of the liability of the taxpayer within the year following Ule filing of t.he return. 

The field has seleeted for its att.ention during the coming fiscal yellT 11 

ehiss of returIls which mukes its to.sk:altogether different from thll,t of 

pllst yeo.rs. The] 927 returns to be exo.mined were elLosen HJore carefully. The preseIlt, stflndurd is the result oj" t.hree years' e;>,.-periellce 

by thc field in the classification of returns. 

OHGAXlZATION CHANGES 

During _the yeflr nudit organiZIJt-ion ehu~ges were perfected with 

the resnlt that, exeept for the -work upon special adjustment eases, 

!ill of the review of eflses eoneerning which revenue llgents and tuxpayers fail to reaeh lin Ilgreelilent is performed ill one ll.ndit di,·ision, 

undP.J· one general supervision..The division of the work of review 

,,~ithill' the Inr;omlil 'fax Unit is now defillitAolly determined upon the 

basis of the snecess or 'llonstweess of the field forees to dose cases 

through' agreements with taxpllyer". The review of the IIgreed 

euses is fl clearing process designed to aecomplish quiek ll,pprov'Ll or 

di.sapp~ovaL The review of nonll.greed cuses, is designed to consider 

thoroughly the tllxpll.yer's protest and· to h3TIlloIlize the record with 

the latest ruliugs of the Board, of Tax, Appeals, Treasury find court 

decisions, ete, It represe!;Lts the bureau's last effort to elose eases 

without the necessity of litigation. .. The eleuring division WIIS organized on May 1, ]9:26. FOl' the 

fiscal yellr ending June 30, 192,7, it closed 2,228,83] ellses, whilt'. forthe yell,r ended June 30, HJ28, It closed a,OG3,54D cases. Its pnrpose 

is to l'elie,,-e congestion, to clear the uncontroverted cases, and to permit 'the hasic audit sections to function OIl the more difl:icult ones. 

The following table SllO,?,S the audit of 1926, 1927, lind 1928 ctlses 

under the reorganization ··plan: 

:R.ErORT OF COMl\lISSIQNER'Q1<' INTERNAL REVENUE 9 

Re~urU!i BUdited 

,~, 1028 1~26\.

Audit re,'le'" <livision: P~rsona.L

Corporation .. _ . _ 977,o-l~ 'I .8M-,071 

j30,4c.2 

(;8,6.'" 87.71l3 4;!, 12ll 

Consolidated fcl<lrllJ! diY;Slon :l4.B41 42,328 4;;,437 

Special aB.<c."',nent section Specta.l a.djustment ""ctlon.. 

Speci,,1 'onions_. __ ._ . ._ 

. _ lr"U~

~, 357 

;lOO,~

~, 211 6,1197 

7, [,\2 

.,rol ~~~ I~~~ ~~~~ ~~

Cleoriug<:li,-ision .. . ._. ~~~~~~~I ~~~~~~~~~ 2, m, 8..11 3, 003, f>.l9 

OranJ totaL_ ___ ". ~.1~5,Q11 ~,482,021 3. ~j7, 7(13 

, On ,July 1, 1927, the speciul assessment section was t.ransferred 

from the office of the head of the Income Tax Unit to the eorpora· 

tiOll lludit division. 

The office of the internal-revenue ll,gent- in ehll.rge at Trenton, 

N. J., was moved to Newllrk on ·July 1, ]9Z7, and the office of the 

intel'llal-re,,-enue Il,gent in churgc at San Antonio, Tex., was moyed 

to Dalllts on the saIne dato. 

The functions lLUd personnel of t,Jre 60-day eouference unit of the 

eorporlltion and pel'sonlll audit divisions were f.l'll.nsfClTed lind plaeed 

under the jurisdietion of t.he spedo.l adyisory committee. 

On Aug-list 1, 1927, the corpomtioll audit and personal andit divisions were ubolished and II, new division known us t,he field audit re,rjew 

diyision ere:It.ed. 

On .Jannary 31, H128, section C of the field ll.udit review diyision 

WIIS abolished and its work ltnd personnel t.ransIerrcd to section B 

of the sllme division. 

On .]nmwry 31, 1928, the reyiew section of consonda,tcd returns 

audit division Wfl.5 abolished. The personnel and functions of this 

sect-ion were ['l'ansfClTed to the othcr sections of the divisiou. 

On Februnry 13, HlZ8, the dist'l'ihution ser;[-ion of the records 

division was Il,bolishcd, und its personnel·reassigned principally to 

the other sections of the records division. 

As a rcsult of the chungf's in organi:.llltion stutcd 111;ove, 12 sllpcrvisors -were placed on pmductive work and 15 clerks wcre ·released 

for other dllties, 

On April ]0, 1928, the field seI'yice WRo" tro.lisfcrred to the immediate supervision of the deputy commissioncr in chllTge of the 

Ineome Tax Unit. 

On April 10, 1928, the photosttlt subscction, sen-ice section, was 

transfen'ed from the income Tnx Unit and plo.ced undcr the supervision and cont,ml of the administrative diVision, commissioner's 

offiee. 

On April 12, 1928, li ncw section, designated as Ule pen;onnel 

seetion, was crell.t-ed in the deputy commissioner's office. The new 

sect,ion comprises the office of the personnel officer lI,nd the efficiencY 

records se~t,ioll, which were abolished us such. • 

On MIlY 1, 1928, the eonsolidll,ted returns fllldit diYision and the 

field audit re,-iew division were Ilholished as such Ilud a new divisiOn 

designated as thp audit review division estnblishcd in their stead, 

." I 
I I"

J 

,/ 

10 BEPOllT OF COMMISSIONER OF INTERNAL REVENUE

On May 1, 1928, a new field division known as the upper New 

York division was creatEd. The new division includes that portion 

of the former New York division l)'ing nort,h of Twenty-third S{.n,et, 

New York City, emhracing the [,hiI'd New York collection distnet. 

The former New York City division was designated the second New 

York division. 

POLICY AI\O PROCEDURE CHANGES 

Ga.w:.~ iWlJoh-ing de.fici-e1wies in lax agreed to in the :lield, rOl,Lted through 

collectors' otfices.-The praet.iee of fOlWlU'ding t.o WAshington for 

li:sting and Il,s~c"sment cases which. involved deficiency tllxes alone, 

when the taxpayer and the field forees agree as to the deficiency, 

WDoS discontinued during the year, The files in ca.ses ""if,h l'egpect 

to wmeh llgrecmonts hu."'e bliHm s~e[lred {rom tnxpA.yers hy int.l'.rnal 

revenue llgents fLI'e now fOiVr'llrded'dlirectly to the. appropriate' col1ecWI'S of intern81 revenue for listing, and immediate eolleetion of the 

tax, This ·ehRJ:Ige henefits taxpfLyers, since 'it permits them to 

shorten the period during whieh interest 'upon the deficieney is 

acel1ling against them. At the s:t/ne (,ww Govr.rmnent colleeLiomi 

are mude more prompt.ly, 

Cop'ics oj d~p08itions JOT use' b~jore Bom'd oj Tax Appeals fo be 

fU;l'nished reVe1l1!e agents.-In eompli:mce with a request from the 

l'.ornmissioner, t,he Hoard of Tax,Appf'al,c; promulgated all iOrder on 

August 22, 19n, to the effect thab eapies of depositions t,)ken for that 

hoard :md intended for the geneml wilnsel's oUice should be furnished, 

upou reqnest, to the officer representi.ng t.hc bllrellll at the takmg of 

the depositioll. The oiliccr or llgent thns i", afforded au opportunity 

immediat.ely to rcview tho testimnny offel"(10 wit,hont the diHiculty 

und expense hitherto involved in obudning extra L:opies of t.ltc depositinns, and ca't suhsequently forwurd the eopyto the ,)fhce of the 

general eounsel wibh appropri'1,tc commcnt., 

Individw11ehwTlS on }i'orm 1040 to be a'luJit~d by collectors' jorces.­

Cert,nin eolleetors were assigned tht; dut.... <J[ unditing 1040 returns 

fur the years 1!:l2£ l1nd 1927 filed in their distriets. This change was 

ill fur~herance of :1, poliey thab will accomplish Ii enrrent, audit, and 

make possible the asslgnmellt of a largcr number of field. employee:3 

t.() {,he \\'Ol'k of (,he .1926 and 1927 audib. 

Oijiee a,lI,dl:t~ in revewt!e a,gcnts' offices.-The pohcy of condneting 

olliee audits in revenue agents' offiees was continued ond extended 

nnd the methods employed were improved. An important innovi~t,ion

is the development of form letbers (alwllYs a measure nf economy in 

appropritl.tc inc;t,uncos) that are- designed to bring the t:l:xpayer wit,h 

his recHI'ds t,o the offtccs of the internal re"CllUe "-gent Ul chr,rge or 

to a hraneh office. Doubtful items or dednetions are discnssed at 

SUdl eonferences and Hnal act.jon sbated, sIDce the review officials lire 

always nYailable for consultn ti'HL The letters wel'e earefnlly desi~ned

to inform the tll.xpayers of lohe advantages t.hl1t wonld aectue to them_ 

as Ii eonf:equenee of bhe new practice. Improl.'rd})rms oj d('jic1i!'ncy letters.-On December 3], 19~7, ,imprO\'ed forms of defieiency ttl.:\: let,te,rs were adopted, .The PTll?-CJpal 

purpose of the ehange was ffi sbate as elellTly as posslble bhe Issues 

involved in a given ellse, ~he t.heory ueiug: llll~l, if Il fn~l explanation is 

Hltldc (,he tllxpayer, in most instllnees where thc tll.X IS patently due, 

will conenr in the proposed acbion. The prime purpose, .however, 

REPORT OF COM:i'rfISS!O!'\Ell. OF INTERNAL REVENUE 11 

wr,s to define the issues exactly a,nd clearly in order LUuL if Lhc case 

reaches the Hoard of Tax Appeal;; uttorneys represent.ing. bhe eomlJussioner find t,he member Or members oLthe hoard before whom Hie 

c.ase is tried may relldily idenbif:y the issues )n'ioh·ed. . Reo]Jfinin!/ ~f ca,~r;,\·,-nirP.ctions werc issued t.bat all request.s for 

reopeni.ng under the provisions of Tre.asUlY Decision 3240 be routed 

to the office of the dcput,y eoIIllllissiouer, Specially qnalifi,ed men ." 

aebing under the personal supervision of the depmy commissioner 

eonsider each petition: 

Dists lif Bowra of 1'uJ:, Appwls ca~·cs ju,l'fI'I:~h('-d. (;ollectoTs O,lld agmfs i'n 

cka1'ge,-The dockct of the Bnurd of Tax Appeuls is eopied doily and 

eacb colleetor and ngent in charge is furnished wit,h a list. of the names 

arid addresses, tax yeqrs covered, and doeket numhers of the Cll,ses 

petitioned. Thcse lists arc designed ,to inform thc field officers when 

Cllses developed by t.hem have hecome the subject of pcti(,iou:;.(u the 

Board of Ta-x APIwrus and t'Jlil.ble them' promptly to advise the 

department of pertinenb m:lt,tcrs ill respeet bhereof. 

Copif'.s oj 1'eturns alid reloJf'.d pap(,Ts.-To short.en procedure and to 

eeononu;>;e in mll.llllgemflnt, iIli't.rnefn.ons weIe issued that .certified 

copies of returns and related pfLpers requested by taxpaY£lrs Or their 

duly accredited repl'esenb:1,tives would, in the futnre, be furnished 

by the reeords division of the Income Tux Unit. This aet,ion eliminn,tes duplictltion, since previously pUTt of the \vork wa:3 done by the Iucomt~ Tax: Unit alJd paTt hy the office of tJ1C general eounsel. 

Water power, 1'iparia:n rights, and power lea.ses,-Among- obher efforts 

that hllye been made to coordiuitte the acbivitie:3 of the field and 

Washington forees, field officers were direeted W cull upon bhe engineering se-ction of the Income Tax Unib in \-'Vashington .for advice and 

8ssistl!llce in the eon"ideratjon of ease:3 involving thc vulmUiQn of 

wll,ber power, riparia,n rights, ond power leases. :Much vuluubie data 

3J.'e on record in thr,t section in \Vashington and men. especially qualified in such matters BTe atinched to the engineering see,Uon. 'rhe use 

of this f30nree of infol'mllt,i()ll will 1ll11,t€rlil.lly reduce CO:3ts of inve:')tigation of t·his t.ype of case, ,,{ill permit more aeclll'at.e adjustmenu., 

and will expeUite scu.lement;;, 1~li

M,i,1JOr a,drninistroJive c],anges.-Mabters which may itppelll' at fu'st 

blush w be of libtle cOnsequence WCI'e not negleebed, Ii nnt,ablc iusbance 

uf the :l(.ten(juJJ given t,o s11ch muHo.s boing evidene,ed by Illl instrnr,­

cion to 1111 concel'ned that eflrc should be exercised in the prep.<lrabion 

of monusCl1pt coPY lor typing. If copy is properly prepared many 

rewrites will be eliminated and the time of operuliYes lind rc,'jewing 

officers conserved. Employees were direeted t,) refer to the ycar or 

ye:lJ.'S involved in c0mmunicl1tiolls o.ddressed Lu re\'elll~e llgent,s in 

ehar.e-e. Hy so dning much sellJ'ching of the eard files in the recor-ds 

diviSIon, to illelltif.v the years co"el'ed for the purpose- of re"~Ol'ding

certll.in infol'lllntiou eonbllined in the letters, has bcen elimin'at-ed. 

This is in (',OIlsequenee of the procedure which ·nocessitates a record in 

Washington in indic~tioll of the field job pending 

15456-28----2 
12 m;PORT O}' COMMISSIONER OF IN'l'EltNAL REVEKUE 

In letters to tllXpllyel'8 the practico of referring to the dato of fI 

revenue llgent's report was discontinued, and II rule iliat tho tux yellr 

involved bocomes the referonce was ll.nnouneod. 

The procedure of hliying taxpayers forward applications for closing 

agreemonts under til{; provisions of section 1105 (b) directly to 

'Washington, with the subseqnent necessity of [,he unit requesting 

from tho collector aD account nno.lysis, was n.hlmdoned during the yOlll', 

and taxJlayers were reqnosted to send their nppliclltiom; to collectors 

of internal rovenue. At tbe same wnw inst.rnctions wero issued to 

colloctors to ccrt-.ify tho IlCCQUnts in transmitting the llppncat-.ions to 

Washington.. Obtltininfl' Il.dditiOllll.l Cll.rholl capiAS of reyenne agenl.s' reports in 

IllJ'ge consolidat.ed Ilnd in large railroad eltSes furnishes another instance of the attention given tQ less importnnt procedurrJ lIlnU.ers. 

Additiould carbon COllies thus seeured enr~hle the· Iluditol's eng-ngAd 

upon tho rCYil."w in ""IVashington to dip portions for usn in tho pl'epllrution of dr.ficinm:y letters, 

Arrllngements were completed during the yenr whereby, through 

means of notat.ions upon assessment lists, collecwrs could I.ll~ ltd....ised 

w))en t,lxable periods wcre changed npon Lbe basis of rulings by the 

unit. ­

The routing of routine mail addressed to internal-revenoc ltgents in 

charge und Jlrepared in the administrllt.ivc units through tho field 

procedure dIvision was discontinued. This action established real 

eCOItOnlY in a fair mell,sure and nssist-ed ill cxpediting the 'work of the 

bureau. 

JIQving the 'nwn fo thr- job.-A fnrther moyo in this respect Illade 

during thoyellr, Rnd considered to he outstanding, was thd ... which direct,ed in the u\ldit roview division the aIHl.lldOlllJH-,n[, of t1Ul organization plan that lllflintaincd u. separate review sectioll. _-\llre"illW work 

is now done in ·the section de"eloping the audit. Thero is ltO less 

thorollf!hness in this 1'Cvicw, nnd thcrc is IlYoided tho case IllOI'(1ll\ent 

so costJy in time Ilnd money Lbat theretofore Ill·e\'llucd. 

COI,slruclit'B suggestions from employees.-During the ....ellr nn 

in,-itat,ioIl was ext.ended certain units of the IJtu'eIHi to ha\'e cmployees 

submit Sl.lggestions on 01' criticism of hllrCIW procedure, Rnd much 

valuablo thougbt was presented, It. is, at all times, the poliL:y of 

the depuTtJnent to imrito and cnrefully consider suggestions from its 

personnol. All open yea,rs to be (ldjtl.>'ted.-The policy of closing', whel'e\'~r

practicahle, all unauditcd years was rCllnnounced. The .I'ul~ 19 

advantagoous to tllxpllycrs and protective to the Government, Sillce 

if, as often OCCllrs, there nrc o'-erpa~rments for some and underpav­ " ments for other yenrs, the nIDonnts Illa)' La sot off one Rgninst the 

other. 

/ 

IlEPOltT OF COMMISSIONER OF INTERNAL REVENUE 13 

PRESE!"T ORGANIZATION 

Thero follows fl. chart of the present or~anizution:

DnpU'l''i' C0lo11011l;:lIONt:II-ASSBTANT DEPUTY COlo1l1.1ISSIONl;R 

Rules Ilnd regula.tions sec Lion. 

Spedaln<ljusl'lIIcnt sectioJl. 

PersolLnel 50cLion. 

Field procedure division (37 field divisiuns)-COiltinI) l<d. 

Cohullbiu. 

Audit roviow division: Dlillns, 

Spcdal llSScS!>ment section. Denver. 

Scctioll A. DctrQit. 

ooction B. Grecn~boro<

Section C. Honolulu. 

&letion D. 

Section O. 

II \llil illgton. 

ludinlln.polis. 

Hllilroull section. Juckson\·il\c. 

.l~lIgil"x:rjllg scction. Luuisville. 

Records di\'i~ioJl: Milwaukee. 

Surling ~~cljun. Knsh\·il1e. 

}'ilc5 llCetioll. 

Clellring division: 

Pro\'ilJg ~tetion.

Clllin,s control section. 

NCWl\r". 

New Ilnvcn. 

New Orlean.s. 

:-icw York. 

St:,tisti":1.1 sedion, 

Preliminary audit 5CCtiUll. 

Service scdioll. 

Upper :'\cw York. 

OkJIl)lOmll. 

Omu),,!. 

Field jJl'Ul:cduro didsion (37 Huld 

sinns) : 

:\thmla. 

divi~ Ph iltll\c:lph ill. 

Pittsburgh. 

nidlll1<)Il(L 

Baltimore. St. Louis. 

Boston. St. PIlU\' 

Brookl)'u. &ilt J.,ake Cit~-.

BulfuJo. San Frnncisco. 

Chi(~n.go. SCllttle. 

Cincinlln.ti. Springfield. " CI(~\'clalld. 'Vicliit.u. 

FIELn PROCEDURE DIVISION 

The fielJ procedure division is tho contnet office hcLween the 

deputy cl)l1\missioner und the 37 field divisions. It is designed to 

establish uuifoITllity of munugement throughont tIle field service and 

to nSslst in coordinllting the work of Washillgt-Oll Rnd the field divisions: 

FIELD DIVISIONS 

To promoto hnd further the success ot the Jccontrnnzatioll progrum 

Rll Il.ct,i,-itics hA.vC Lecil trnnsf~rred to the field trom timo to time 

which cxperience nnd j\ldgJIlcn~ indicat.ed could he best hundled there 

hecuuso of a closer c~lllltlct "'it·b the taxpllyel'. The decen~l'Ulizntion

progtlun, of conrse, lm'oIY(JJ tho movement of persollllel t.o the (i('ld 

to curry on the fldditioultl duties assigned (0 it. 

Tho flOld hfld throe Li!Jlos lIB many ~ecl\l1icfll employo(~s on June 30, 

1928, us tile 'iYnshingtun offieo. This is Il.n appropriuto personnel 

dist,rihutioll at this time, bccu.use the neld under the dectlllt.mlizt'ltion 

progTl.l1ll is not only 11 fRct-findinO' body but II completc org'LnizUtlon' 

opcrat,ing with reviewors I\lld oonlarces in much the Eillmo IIIltllIter 115 

(be IRtL('.J' cll.lsS of tochnicnl personnel fUllctions in lhe \YIIshington 

offtce. • 
14 nEl'ORT OF CO~\lMISSIOXEn 011' IKTEnNAL UJo;VENUE .. 

Tlle orgnnization of n typical field division of revenue llgent,s is 

in essentia]5 simi]ar (0 that of the lucama Tllx Unit Itt Washington. 

The major division of the work lends itself to the "clearing" Hnd 

"intensive fiudit" theories." The scgl'eglltion of current year returns 

into "acceptcd," "office ll.udit," lIud "fitild l111dit," classification is 

tho principul "c!cill'ing" flctiYit,y. Theroafter the periodical surveys 

of the solected work pHl't<1kc of thut chamctcl'. Work thut takes (,he 

charllctcr of eX!l.minutions, whether oflicc or fl()1l1, llllly be likened to 

thut of the int.cnsivc fiudit, scct,ion in Washington. Approximat.ely 

80 POI' cent of tho {.cchniclll force nssiglloo to n division consists of 

revenue llgents engaged in making exuminations of books and records 

of the tnxpllyers und submitting their recommendations with respect 

to the COtTOct tnx lillbility. ApproxilUlLt,cly 7 pel' cent, of the teehniclli 

foreo is engnged in tho ollice audit of returns by conforenccs with 

ta;\:payers in the office of the IIgent in ehllrge. 'rhe lJahmce of thc 

tcchn~cal force comprises reYiewurs, conferees, und IIdministrlltive 

officers. 

All recommendations submitted by l'e,'enuc IIgeuts urc carefully 

roviewed by men designated for Lhat pllrticldnl' purpose. Confen1Dces ure couduetod by spoci/llly Holected men. Taxpayers who 

ha,'o protested llguinst, llgents' reeomlllelldnLions lllCot, reviewers who 

huyo hud no eont,act with the euse unlil it is rcIelTed to them llS the 

result of a protest. During the liscnl yeur 1928 conferees closed by 

agrcement with tIL'\payers morc than 50 per cent of t,he cuses referred 

to them, 

Rcprcseutat.h'es of the special ltdvisor~y cOInlUiU,ee aud of the 

geneml counsel's office are located in seveml of t,he field divisions. 

TIHl udvice these men give to the employces of thennit is invnluable in 

disposing of cases which would 01,hol"wi5e have to be referred \.0 

'Yashinglon, and porhllps, because of possible pei,ition to the Bonrd 

of Tnx Appen!s, eventually to the oniee of t·he geneI'llI counselaud the 

special ndvisory committee. 

AUDIT fiJ:vn:w DIVISIOO\" 

The orgflJlizn,tion plnn of the dh'ision is shown by t,lle elmrt on page 

13. It docs not recognize speeializat,ion in tllX-llUdit problems us 

neccssary in respect to difforent husinesses, und permits hundling ull 

questions in\'olying iuveutol'ies, deprcciut-ion, etc., ill IIny oue of the 

sect,iolls. 

1flll.:h of the personnel of the specinl addsory eOlllmitt,ee hns heen 

drafted from t.he JleI'svnnol of t,he \Iuit, which handled special ellses of 

the type above ment,ioned. The ollice of t.be gonernl counsel is illso 

recruitod to II considerable extent from this di"isioll of the unit. 

CLEAll.I~G D1VISIO~

Preliminary a,udit scction.-This section of t.he clellrillg division is 

chllrged with the responsibilit.y of nlYiewing callos invoh.. ing deficiency 

ussessments or ovemSSe8s.lI1ents, conecl'lling which 1Jle H(lld forces und 

l'evenue agents rench llgrecments, and returns desiguated as "accepted" by t.he reyellUe ugents in the field di,'isious. The pmpose 

of the re,·ie\.\' of aocepted returns is to insure uniformity of classilieation by tohe offices of Lhe \'arivvs Itgcuts in charge. 

11F.PORT OF CO~Il\nSSIONEn OF INTERNAL REVENUE 15

The attention given tbe accepted returns in the proliminury audit 

-section hilS the twofold purpose of checking to establish a justification 

.of the ngent's elussIDclition ILnd to state adjustments which arc the 

result of mathematical errors. On account of this second considerution additionul revenues have been developed in u sum more than 

sufficient to pitY the enl,ire expense of t.his review. Adjustments 

stu ted under the provisions of section 274 (f) of the reveuue uet of 1926 

made during t-he .culenduT year 1n7 in t.he preliminul'y andit sect.ion 

alllounted to more thun $100,000. Indi"iduaJ retnl'lls numbering 

1,628,361 und 249,797 corpol'lltion ret.ums marked Jor accoplance 

-were reviewed by this sect,ion during the yeaI'. The percentllg"e of 

euscs concerning which the Ilgent's action is disuppronld is inconSlderfthle. 'rhis section also mukes all recomputat.ions llecGssary us II 

-consequence of dccisions by the Boftrd of Tux Appoals. , 

Claims conlrol sedion.-The claims cont.rol sect,ion received and
 

recorded 43,981 claims med hy taxpayers lind by colleetors of internal
 

r.eYenuc 011 behalf of t.uxpuyers. This section revie\ys all ovel'llssess­


men~ certificates prepured by t-he lludit. sect-ions to determine compli­


ance with procedure. One of the principal purposes of this review is
 

to determinc thllt allowances lIre not being Ihude outside of the period
 

of limit,ation fixed by IllW. During t.he yeur 56,136 certifiulltes of
 

.oyerassessment were hUDdled iu this section. 

Int.erest eomput-at-ioDs on 118,491 it.ems were mude by the claims 

-con t,rol sect.ion in connectioll with o"erpayments of income taxes which 

were refunded or credit-cd, and schedules of overassessmcnts, upproximatelr 4,525 in number, were prepared lind Lransmitted to collectors 

of intel'llu.lrcyenue. 

Proviny section.-The proviug section received 1,298,346 taxable
 

ret,m'ns alld checked and proved collectors' lists in respcct Lhereof.
 

~ont.axuble returns to the number of ] ,3G9,101 were Rlso haudled ill
 

that section. Deficiency assessments were lis~ed in ]24,127 ellses.
 

The section udjusted and closed, after eonsidel'lltion of offers iu com­


promise, 4,881 specilll penulLy cases and 21,595 speeilie penalty Cllses.
 

In the proving 8ection are prepared the records preliminary to t.he
 

final closing of Cllses under section 1106 (I» of t.he reyenue llCt. of 1926
 

and sect.ion 606 of the revenue lld of 1928. Duriug t.he pllSt yetlr
 

5,269 cuses were so closed. This lurgc increase in t.he number of
 

·euses closed represent.s tbe response to the depart.ment.'s advocacy
 

·of the principle of final closing ugrecments in cases where agreements
 

arc reuehed witb tuxpuyen;;.
 

Sta!'istical section.-In connection wiLh t.he revision of t.he revenue
 

lIet· ilnd to provide Congress with a basis for t.he changes in the income·
 

tux rates und by estimates of revenue, the statistical sect.ion issned Il.
 

preliminary report of stlltistics of income from the 1926 income-tax
 

ret,urns of indhidnals and corporutions filed during Lhe period from
 

.January I to AugusL 31,1927, showing umong ot-her duta the dist.ri­


bution of t.he iucome-tux payers into groups by si."e oJ ueL income
 

_und the composit,ioll of t.heir incnme aCcording t.o the ntlture of it,s
 

'sources.
 

Tbe complete repod, Stlltistics of Income for 1926, compiled from
 

4,138,OG2 returns of individuuls and 45.'5,320 of eorporat.ions filed
 

·dnring the year IG27, prescnts a statisticul IIDlllysis of tbese returns
 

by sizo of net income and industriul divisions. There are ulso SbO\.\~l
 

.tho sources of incollle und nature of deductions, holdings of tax­
16 REPOUT OF CO,M:M:ISSIONER OF INTERN";\_L REVENUE 

exempt obligation.:;, dividends aggrcgnting ll.pproximiltely Il.. billion 

dollar.:; di.st'l'ibutcd by corporations t.o their stockholders, and athel· 

dutlL of economic importllllCC derived from the study of these returns 

Hnd the Luhulution of $22,000,000,000, nct income of individull,!s, 

nearly $10,000,000,000 net income of COl'pol'l1tions, and approximately 

$2,000,000,000 in income taxes, distributed by geog:l'Il.phical divisions 

und nt.her clnssifications as stated above. 

In this volume appears the iuitial eompilation of an annulll SUlllmllry of the assets Bnd liabilities of the Nation's co'rporat.ions, elassitied by industrial groups, tll.hulu,ted from the halanoo sheets submitted 

by corpornt:ons us ll, pll,rt of the returns of net ineome Ilnd cOlTespouding to the income period eoyered by tho returns. 

A section of the reporb is giYen to lln hist,orical presentlltion of the 

income and tax liability reported by individuals and eorpomtions 

since the inception of the present period of income t,axation under the 

sixteonth lJ.mendment to the Constitntion. 

There is also an fLIlll.lytielll presentation of the Federnl estate tux 

returns filed during 1927, showing the retmns distributed by size of 

net estate, fOlm of property owued by decedeut at time of dcath and 

natul'O of deductions entered in tho retUI1lS under the provisions of 

the law, nct taxa,ble estate, total tax, tax eredit,s for pa,yment of estal:.o, 

inheritanee, lcgacy, or succession tuxes aetually nlll.de to any of the 

several States, TelTitoncs, or Districb of Colnmbia, imd uet tax after 

deducting tux credit,s. , 

Many confidential compilations for'administ.l'll.tive and legi.<;lative 

purposes, us well ILS special compillLtions ill response 1:.0 request,s of 

othm depa,rtmcnt,s of the Govermncnt, were prepured by this section. 

HECOllns DIVISIOK 

Files secfl:on,-The organi.zation of t,his scdiou, which for many 

ye/lrs hns consisted of 12 units, WIIS changed during the yelJ,r to 7 snbsections. :FiYe of these suhsections record llnd conkol the movement of retul1ls, reporbs of a:gcnts, claims, and Illiscellaueons documents pert,aining to tax years against which the statute' of Jimitntion 

hlJ,S not nm, lJ.ll work beillg a,pportioned to the subsections ac'cordillg 

,1:.0 a geogmphicalarmngement of revenue diskids. Another snbsection perfOlTIlS the same duties with respect to tax yea,rs on wh.ich the 

statute fOI: assessment of deficiency taxes has tolled. 

During the year 2,007,592 personal rctUl1lS and 494,475 eorpol'lltion ret-urns were received and filed. Of these retuI1ls, 517,703 were 

forwarded to the several revenue a,gents and 267,105 to eollect{)rs for' 

llyestigation. There were assembled uud forwllJ'ded to the propel' 

de"tinution' for a,udit re\'iew 364,629 reports of agents." Approximat.clY75,000 cases nnd related documents were controlled and forwurd;d toO t,he gencral eOllllseL In answer to reqllests' thcre were 

fumished 34,255 copies of returnsl l"eports, and sehedules, for whieh 

under a procedure estahlished just prior to the be~ning of the fiscal 

year 1928 t,axpll.,Yers and thoir ugents puid the bnrean $13,417.31. 

Clllims t,o t,he nUlllbcr of 43,961 wcre recoived and assembled. Of 

t,his number, 12,371 wel"e forwarded t.o revenue agent.s for exuminat;on . ".,./ I aDd roport-. . t· . Sortmg seclio7l.-The lohree subsections of 1,his sectioil receive,. 

cheek, and lI.udit, wit,hhoJdin~ rel.m·us and rolll,tcd clll.ims and 11l"somble 

ret,Ul11B of informll.t,ion fOl" chcek agaillst income rerJorted on persollll.l 

llEPor.T OF CO],lMISSIO.NEr. OF INTERNAL ,REVENUE 17 

returns1l"nd eonduct such correspondence llS is ncecssllry to secure the 

£ding of propet" withholding llnd infOl"lnlltion return!:;. Changes and 

improvements in the method of assembling fnformfLtion returns 

ena,hled the completion ,)f thi~ work ut all elll"lier daLe than u yelll' ago. 

There were received und .sortod 9,.541.916 information reports of 

salaries, interest, a,nd di\·idends. Neurl:v 5,000,000 reports were [orwarded to the seyeral colloctor:l fOl" comparison with returJl~, Form 

1040-A, and the discovery of delinqnent, tllXpllyOl"S. Informl1ti.on II 

report-s were compared with ::!84,'217 ret-ums, Form 1040, on file in II: 

Washington, which diselosod undcl'sLatemellts of iueome by 2,918 'I 

taxpayers uggregat-ing $9,290,510, un Ilverllge of $~r,::!,'jf) nureported 

income on each errouoous retnrn. 

Investigation of information reports showing income not subjeet to , withholding pa.id , to nonresidont uliens vms mude. One hundrod Ilnd 

bvo lettors to aliens resnlted in the receipt of 25 delin<Jlwnt p0l'sonal . 

;

!, 

retul'1lS and remittlLllees aggregating $77,027. l.fllch :lddit-ionl1l work I

i

,

, remains to be done alqng this line, which appears to bc \'er,Y profitable 

from a tnx standpoint. 

Thc section fiudited 82,337 monthly withholding retllnts und 14,157 

fiUllUlll withholding returns reporting $11,431,525 t,ll.x puid ll,t souree. 

The audit- of t,hese ret-uITIs r(jsulted in additional llssessments of I 

8157,202. Through follow-np met.hods 186 annual withholding 

returns were secured which disclosed $42,999. Them were adjust.ed I 

1;095 refund cluims involving tax puid at source, . 

The usc of aEen ownership 'certificates in the V(jrification of tl1X 

paid a,t source ou pl'lrsonalreturns of !Lli~us, Form 1040-;-B, foreign 

eorpomt,iou retmns, JI'orm 1120, and in the allowance of l"~rllnd

elnims filed by nonresident uliens, aided materially' the errorl, that, 

resulted in the reduet.ion of the balance of 1,800 clnirns on bllD.r1 in t,he 

sorting section two years ago to a bll.lll.llCe of 258 at this tim.e. I" Information returns rOp'OI'ting incQmc pllid to pel'SOIlS who filer!
 

retm'us classified as "accepted" are checked with the personal re tUI'llS I
 

by clerks of the sortjng s(jetion. 'Vhen the comparison indic"ws thllt.
 I t,he taxpil}'or hilS flliled fully t,o account for i1 pnrt or ull oI thr:'income 

report,ed paid to him correspondence is effected to es'tahlish' the t,rue 

facts. 

Serm:ce seciion.-The stenograpbic' subsection of this· soetion furnishes steIlographic nnd typing selv\'ice for tJH~ flntire Inr:olllr' .Tux 

Unit and for the special advisory committr:e. During tIll'; yeiit this 

subsect-iou made 26,483 ILssignments of slenogri'tphel's Ill]' tlw purpose 

of taking dictntion. Tho nUl:llh!\r'o'f puges typed by stenographers 

was 1,876,405 and by typists 879,070, j) totlll of 2,755,475. 

The powor of nttorney unit received, l"Cviewed, nud roeoidbd 27,918 

powers of atJ,omey, gmnting to duly qunhfied aceouD.tant.s~aDd att,rHneys tho right to represent spocifiod ta:-.:payol'S bdore t-be 'unit·in 

eontrovorsilJl cases, ' '. . 

The stlJ,t-istieal unit prepared report.s of rJi'oalJe~ion for tho me of 

exeeutive officers eoncenled llud eompiled the monthly, ·qn.:~rterly,

and annnal statemonts of the unit. . , 

The special eorrespondollel1 control l"Jriit receivr~d, recorded, and 

controlled all special lHlliluud telegl'llms l'eceiYl1d by the unit reqllirillg 

immediate reply. 

Rules amd l'eg111(li'ioTl.s sechorc.-The rule,; and regulations s(lction, in 

performing its primary functiou of frnnishing infornlll.tion on technical, 

a!J,d adminii>trati\'e questions, answercd by letter or memomndum 
18 REPORT OF CO],:[MISSIONER OF INTERNAL REVENUE 

48,853 inquiries. These inquiries Oliginuted with taxpayers or their 

representatives) heads of departments, foreign governmcuts, uudit 

divisions, collectors, and l'cvenue agMlts. 1n addition to rulings 

made by correspondenee, numerous qUestiOIlS of income-tax law and 

administration were settled in confcl'enec. 

Certain elllsses of TrcllsUl'Y decisions find mimeograph;; for the inforllill,tion of colleetors' of interDal revenne were prepared in the 

~ection; 11150 rulings involving the refunding of l(\glley taxes collected 

nnder t,he act of Juno 13, 1898, which nre refundable under the act. of 

March 30, 1928. 

A dmft of regulations nnder the revenue net of 19:28, upproved 

May 29,1928, was well under wa~'{ ot the close of the yeo,r. 

. To this section is delegated the preparut,ion of all income-tilx forms. 

Dnring the year Jnany of the forms wer(J revised to correspond "ith 

the provisions of the revenue 'o,et of 1!)28 and to provide for gl·euter 

simplicity. 

A subject file is maintained for the Income Tux Unit, mBki.ng 

imme.diately availlLble thousunds of rulings, deeisions of the BOB,rd of 

Tox Appeols, and conrt decisions on income-tax matters, 

'Weekly, quarterly, Md semiannulll bulletins ond digests of ineometax rulings were prepared. 

The section obtained thc necessary evidence and prepared rulings 

in all cases involving elaims of tax exemption. Under seetion 231 of 

the revenne aet of 1926 and prior revenue aets, 14 elasses of orgllnizations were gronted exemption from filing returns and poying income 

t~x. Under scetion 103 of the revenue net of 1928 exemption is 

(lxtcnded to 17 elllsses of orgllnizations. 

Exc(lpt for certoin special eases the seetion olso performs the administrative work under scetion 280 of the re\'enue aet of 1936 (sec. 

311 01 the revenue o,ct of 1928) !"clating to the liahility to income tax 

of transferees of lLsSctS. Dming the ye3r 1,203 Cllses were considered, 

in 469 of which assessments were mode, involving llpproximately 

$4,250,000 of udditional'tox(lg and 1,400 twnsferees. Offers in compromise in 202 of these eo,ses were passed upon. 

The rnles und regulations section revie"led the t'.Yidenee in cases 

under seetion 220 of the revenuc act of 1926 ond prior reYenue llcts 

(sec. 104 of the revenue o,ct of 1928), relating to a.ecumulation of 

snrplus to o,void surtoxes, with 0, Yiew to determining whether the 

soction should be invoked. 

PERSONNEL 

The condition of the work, brought abont by proeedural impl'Ove~

mcnts ILDd better o,dministration, made possihle a reduetion in tho 

force of the nnit. 

On June 30,1928, the toehnico.l personnel of the Washington office 

numbored 940 and the elerks l,:HO, 0, tot,ol of 2,280, while on June 30, _ 

1927, there were 1,240 t,echnicill employees Bnd 1,390 derks, a totBl 

of 2,630, on the rolls. :t\~otwiths[.anding the inel'e!lsed production, il. 

roduction of 350 omployees in the Wo,shington force wos accomplished 

during the yellr. . The field fOl'eo wa.s increased by !)4 technical illld 54 clerical 

empLoyees. There were 'assigned to the field Oll ,Tune 30,1928, 2.8Dl 

t,echnicll.l nnd 77!) clerieal emplo:rees, a to tIll of 3,G40, while at, t,he close 

of the previous fiscal yelU" there were 2,767 technical !md 72.5 clerk!;, j 

REPORT OF COMMISSlON.ER OF INTERNAL REVENUE 19 

or a totol of 3,492, Of the additiollill personnel assif,rned to the field, 

92 llllditors and 17 elerks were trnnsferred from the ¥loshington 

ofHee. 

The net redllct-ion of 202 in personnel will result in an anuual saYing of $441,860 in solories. 

SURPLUS PROPERTY 

The rednction in personnel effected in the Wllshington force Jllllde 

p<.Hisihle thf' release tluririg the year of office furniture and eqnipment 

yalned Bt $17,012.75. All of this was transferred to the administratiye diYision of the bureau for reissuance. 

Telephone sen-ice was Idso curt-oiled during the yeoI' with a resolta-ut saYing of $1,281. 

IMI'ROVEUENTS PLANNED 

lmpro,'ements plonned fol' the fiscBl year 1920 ore in Ilccord with 

t·he administration's policy of economical and efficieut management. 

The unit- will eontinne to avail it,;;elf of e,Tery offered opportuuity, 

consistent, ",ith good manag-emont, to clll'tilil expenditure. 

The field force will tnntinue to operate as the fact-finding body, 

and its nnthority to conduct conferenees and negotiate settlements 

with t-uxpuye1'" will be eLDpho,sized a.nd broadcued wherover Jlossible, 

This policy, which hilS proved so successful in the immediate past, 

deserve:'! the strongest support lllld will he aceordCld it.. Taxpayers 

will be encol1l'aged to discuss oud seUle disputed points in their home 

districts rat,her thu}} in \Vashingtoll. 

The transfer of t.he field f01"ees to the supervision of this office has 

prollloted t,he interests of the blll'ellU to no inconsiderable ext.ent. 

It has eno,bled the Income Til-X Unit, better to balance its program, 

nnd it permits [I,ll elastieity of peI''Sonnel management more consistent 

with its needs, It. permits the welding together of tbe Washington 

and field dh-isions in n, monner not possible under 0 plan of separat,ed 

inunedirlte superYisioll. 

In the immediat,e fntme inquiry letters ",ill be mailed to taxpayers 

who llln-e flliled to rei:lpond to preli.minary let,ters advising of proposed 

deficiency taxes whether mailed :frorn the field or from Woshington, 

i~lYiting them to indicate the reBson or reosons for their flliJure to 

reply to slLch prelimin3ry letters. It is hoped thllt the responsos 

will 1 assist tho bnr8il.\1 in its effort to B.yoid tho iSSUlllll'e of 50-clov ,I letter;; in cuses susceptible of settlement without litigation. . 

••

,I 

FIKAL ()L08ING;:; IN THE UNIT I 

A procedure is being innugurated bho.t will pormit t.he closing of 

cases within the Bm"'lan of Internal Hevenue which heretofore hoyo 

become the subject of litigation before thc TIourd of TllX Appellls. 

Satisfactory progress toward this result WBS made last yoar. The 

final e.ction in the Income Tax Unit is the issuance of the GO-day 

let,ter. While handling a vastly incren.sed numbar of caws and 

while acculllplishing the closing Clf a much lB,rgcr number of contro­

'vertod cases, the necessity fOr the issnance of th(J 60-dll,Y lotter was 

remarkably lessened during the year. . . 

During the yeaI' there WllUl cloi>ed 3,247,703 eases and 208,587 

deficiollcv Bssessments were listed. There were issned from t,he 

unit 38,537 GO-day lotter:>. There were filod with thCl Board of TllX 
20 REPORT OF COr.UlISSJONER OF lliTERNAL REVENUE 

Appell.h; O,fl08 llppMls covering II. tot.al of J6,376 tax 'yeflr~. These 

pet.itions covel·cd tho YMfS 11,;- indiellted below: 

J!H7_______________________ 174 HI24- • 3,2i4 

HIlS_______________________ JJ'J 1025 3,000 

1919_______________________ 476 1026_______________________ 825 

1020_______________________ gOG 1027_______________________ 17 

l!l2L ___ ___ ______ _____ __ 823 

lU:J.2 • 1,844 TotaL 16, :Jill 

1023_______________________ 4,038 

The abovo figure3 show t111t petitions ure filed wit,h tho Board oC 

Tux APPellls against 25.71 per cent of the final dOlenninlltioll" of tho 

unit. This figure COmptlrllil favorflhly with [,hll[' for the fiscal year 

ollrlod ,TUllO 3D, 1927, whieh shows ll. totll1 l)f 40.ll}9 OO-duy lotters 

iSSllOd and 12,841 aPPOItls filed, 31.05 per cell[, of the total numhOl' 

of OO-dll.Y letttlr3 issued. 

Mllny· taxpayers ignore preliminary letters, in ad\-ice of proposed 

defieienc)" taxes, mailed by the unit in Wll.shington, by the intornlll~

revenllO ILgents in charge, and by collcdnrs uf intornnl revonue. 

"'hen taxptl.yers fll.il to respond to prelimillllr)' lettors, which aro 

released in an effort to adjust tho ttlX euse Yrithout th() neee;;sity qf 

petit.jon [,0 t,he Board of TIL" APpOtlls, there is no alternative but to 

issue u 50-dllv le[,t,er. The tax ellse, in so fllr us the Ineollio Tax Unit 

is coneenwd,· is thon a dosed issue, ond thenl may bo no discussion 

of it in t,he burellu until ll.fter u petit,ion shall have hoen filed with 

the Boord 1)[ Tux APPellls. After such u potition is filod [,here mil)' 

he, £It the uppropriato Lime, a reference of the case to tho special 

nd,'"1Soiyeolllmitt.oe.

An interosting study in relation to the ahove statemont is contained 

in the following tabulation: 

Cases peudillf!: ill GO-day file in re~pcct of whichJ'lelilllilUlI'y letter W~ is.sl.u~cllll WI\6hington and no response 1m frolll ta:qlayer __ 83() C0-5es nlVle'l·ecl __ _ ____ __ __ __ ___ ____ _ l, ~SD

Co~cs in which prdiwinllr~' letter W!lS i~sued b.,- internal re,·ellue
 

agents Ilnd IHJ repl.,· ruccived 1.0 prelilllinruy letter____________ SOO
 Cll.se~ reviewed ~. ____ __ L 324 

Cases ill which prelilnillllrY let,t.er wo~ i:l>lued by collectors of in­ tern[\ll~Vellueal1d.llo Teply received to prclirninarr let,ter ___ . 56 

Cases rene\\"ed , _- - - - - - ---- --- - ---- - -- 83 

Tof.IlL 1,395 2, BOil 

It will be observed thal no respOllse3 .....ere had to, 1,395 of 2,805 

cnses in respect of ..... hich preliminarY lett,of'S wero issued by OliO of 

the 5e\-eral branches of the·sorvice. . Every cffort WIll bo made during lhc ensuing year to impress upon 

taxpll.xers tbo importllllce to t.hemselves of prosenting to the fiold lUld 

'Yllshington offices of the Income TIlX: Unit a complete st,atement of 

their cases, Advising them of additional costs in the e,-ent of Jitiglltion hefore the Board of Tox Appeals or the courts, Ictter3 will be 

addressed taxpayers and enrolled prilctitioners before the Treasury 

Department req'uesting r.hnt, nil eSfiunt;al data h~ snbmitted. Ji'ill· 

quontJy in the presentll,tion of ellSC3 hdoro stleh trJbunllls ne"· points 

are raised, which, had they been presented, would have heen readilr 

/tceeded fo hy the bureau......Sixt,y-day letto!'s will not issue until the 

bureau is convinced th/tt the taxpay·crs /tre not disposud to respond 

to lctt-ers of inquiry, bureau invitations to conrorenccs, or to submit 

IIpproprill(,O proof: 

r.EPODT OJ.' co:\rMlSSIQXER OF U;TERNAI.. REVENUE 21 

F1l';'-AL CLOSIXG OF- CASES 

Attention is invited t.o the policy developed dUl"i'ng t,be fiscnl year 

Hl27 of inviting tnxpayers to close their cases (wboll tbe tax linbility 

reported by tho taxpuyer was chnngod) under the provisions of section II 06 (b) of the reyenue net of 192(). Tho bonofit t,o the depnrtmeut Ufl a consequence of dosing under the provisions of [,his section 

was thnt thereuftcr a case might not be reoponed l~y [,ho .tllxpuyer 

under uny dreumstancos and, of course, c()uld not he l'eopcned by 

the department, except upon proof of fruud, gro:;s llu.irepresent.ution, 

or gross error. . In previous yeurs the department was confronted with the COllstunt 

reopening- of CjLSeS that llpJlollred to bo dosed. 11neh diflieulty was 

-elleouuterml, howO\-er, undel' the provisions of the tLCts previous to the 

1928 act bel:I111S0 of tho fact that. before SUGh an agreement eould be 

concluded it was neeeSSIlI"}' that the taxQS finllily determined toO he 

due be paid in full or (,hot allY OYerpllyments made by tho tll.xpoy('-r 

be refunded. Accordingly, much work of 0 routino cltal'll.eter hod to 

bo IIlHICltfikon lLnd eomploLcd before tho {inol agreement becllme effcctiye. Tho fuJI bonefit (ll the finnl closing agremncnt could not be 

realized under the circumstances. 

Sec!jon 605 ul the reYOlIue ud of 1928 removes the Hecessity for 

the lon~thy procedural work thll.t hud to be done uuder tho pl'oyisiolls of tllC prior l'eyelllW net.. This seet.ioH permits ll. fiHll.l closing 

agreelllcnt as to the tax linbility without referencc to paymcnt, and 

-tIm::; Ihe ('-ollecLor doe.;; not haye t-o Gertify to sllch paymcnt IlS a 

preliminary, It 111so pemlits finul ngreements on specific issnes in 

:adyunee of an agreement 11::\ to the entire tax liability, 

:\. totnl of 5,269 cuses wu.s closed under th(l provisions of section 

1106 of the ruvelllla aet of 1!)20 fwm July, 1027, to June 30,1028. 

During ll. period of 70 month", prio!" t·o the time the unit udopted 

i,]l() poJie>' of suggesting to tllxpuyers I,hut they c1oso their eases under 

the proVlsions of section 1105 but 1,400 enses wero.;;o elosed. 

However, renl henefit to the unit or t.o the Go)"el"Jllllent co,n l'f)3ult 

·onlyif the greut Ulaj orityof the euseswhoro deficiem:y Luxes ure lI!:\sessod 

arc closed undel' stleh all nrl'ungelllent; tlll1refore, during the coming 

year the unit will take every U(h-llntugo (,t the provisions ot the 1928 

:ad whieh mako it less burdensomo I'ldmini3h'utively to closo in that 

manner, 

The administrntive proeodnre noce:;~lIl'r to curry into effect the purpose of the act is heing de\"elopcd, Tllxpayers whose tll.X liabilities 

-are c11ll.uged in IIny manner are offered lIlI opportunity to sign Il,t once 

i,ho upproprilltil form of agreement. The use of the old fonn of agreelUont has becn discontinued, 

l-,\CR"LASl'; IN" nl';Tun~S SHOWIN"G LAnCE IN"COMES 

The tllbles pre.sented helow show thu(, the number of retUnlS in the 

higher income clnsscs-those on tailing thc greuter labor of Illldit nnd 

::in terprcLu tion -hns incroused wi th each llncueeding tux yell,r."illCO] 022. 

Comparison u[ the number of returns filed in 1\)22 wIth tho llIuliber 

tiled in 1927 shows tbe 1040's reporting net income of $5,000 alld over 

lllCreasoo from 525,005 to 894,808, or 70 per eont, The. rAto or in­

.creuse rises sharply for euch higher-im:oInc c1uss, in the- closs from 

550,000 to £100,000 the inereuse is 135 per ocnt,; from $100,000 to 

8300,000, 279 11.... 1' cent; ulid for $300,000 ond oYer, 547 pur c.... ut. 
------------

--------

----

--- ------

--- ----

----------------

---

__ __ 

22 REPORT OF COl\nnSSIOKEH OF INTERNAL REV:EJ"UE 23 

• 

Similar results ure shown for 1120's (corporation returns), the rllte 

of inCl'CllSe bcing grcateilt for the higher-income classes. The number 

of 1120's reporting net iucome increo.sed from 171,230, filed in 1922, 

to 258,134 in 1927, or 51 per cent. Tbe clllss from $5,000 to $50,000 

increased 54 per cent. For tbe classes between $50,000 Il,ud $1,000,000 

the increaso Tonges from 90 to 98 per cent. Returns showing betwoen 

$1,000,000 and $5,000,000 increll,sed 92 per cont, and the numhor of 

returns reporting net income of $5,000,000 and over incroased 206 

per cent. 

Thl.l I!-UIuber of larger returns filod during this period, although 

indicating in \"olume the llugmented responsibilities of the unit, 

presents but half the picture. The total reported by individua.ls 

having net incomes of $5,000 D,nd oyer incrensed during this period 

from $6,362,000,000 to $13,228,000,000-thllt is, 108 per c(lnt.--Il,nd for' 

the soverll.l higher income clussos the ra.to of incrcase ranges from 139 

per eent to 651 por cent. For individuals with net incomes uf $300,000 

and over the net income increased from $154,000,000 reported on the 

rctnrns filed during 1922 to $1,153,000,000 on returns filed in 1927, 

For corporations the growth in financial operations is even more 

marked. The total gross income of eorpotll.tions increD,3ed from 

$91,000,000,000 to $142,000,000,000 'and for corporations reporting' 

net income the gross increll'cied from $60,000,000,000 to $1l8,000,000,~

000, und the net income of these COl'porutions increased from $4,336,-, 

000,000 to $9,673,000,000. 

Il\DlV1DUAL INCOMl;-TA:K Ul;TUH:\S SHOWING NET INcml~ OJ' $5,000 AND OVl;Il 

TABLP. r.-'1'otol nt/.1l/.ba filed in each of I.he calendar yca,.s192B-1928,' distl'iboled 

by incolll-6 class, ond 8ho'Wl:"iJ p~r cent of 'incl'coBc over preced'ing year; also P~'r cenl· 

ofl:ncn:ascfar 1928 O1wr 191:2 

,~

1n"omeYf~r_ • --.--. .----11921 I 1922 '"~ Flhng yesr (J~nuar) to Decem ,.. '.' 1924 1925 ber, Incluslve) .. .---- 1\12_ I --­

Di;;Lrlbution by .iw 

01 ne" income, 

$~,oootO$50,000.__ ." $50,000 to $100,000 

1 '--1--,--1---,---1 , , IPer cent Per cenl, Per cent 

Number Number over pre- Number over pre- Number over pre- I flIed tlled I cedrng tiled cedmg, filed cedmg 

----I----I~i----~I----~ 13.1)2 . ' 16N'M71 ~76.1l'() 12.371' ~W7.7i)91 a.89 r,7~, 1i071 ._________ ~,Tl7

$IOO,oooto$300,OOO______________ 2,1(1(1 ~,494 6.>.91 3,IriO 

$300,000 on<1 over . ~,~~~;

Totalnumb~.r11led. ! 525.606 59~,211 13.051 61.;,4031 

12,000 37.66 12,452 

Income }·ear________________ I· 1925 1926 I 1927

Filing }·"ur (january to De· oomber, inclusive) • IG26 1927 lllZ'l1 

I--~ 1 IPer cent Percent Percent _ IPer cent Perccut 

nlol.rlbu~\on lly size or INumber over pre-] ~umber o.erpre- Il~;;,t"er ~~'l·loverpre- n~~c~er net lUCOme tlled : cedmg filed cedmg filed t11e<J. eedln~ file<lln 

," .- __ . ._I-=-'-'-"-h'YI:~r43 -,.,-'-00-' }~:~;~ inl:~: 8-"-'-~-' y~:~~ 196: Q1 

$50,tlOOto$loo.ooo __ ~._ 2O.Q58 :)2.51 20,520 -3.00 13.1.4<1 22,4M Q.45 1.\7.~' $100,000 to $300,000 c __ .__ 7,982 61.M 7,Q91 .Il 2i9.+1 9,01)4 IJ.SO 331.81 

$300,OOOundo.-er _.__ 1.578· 103.87 1,5'.11 .82 M6-7~ I,Q78. ~4.0l 702,(13. 

TotEllnuruberllled. .' Sao,6701------W:U: 8o.!.B&l 76.25IBS7,il65.l~~' - --' , ~' ,,,,[-­ I A minus oigr;: (_) lndieatllll decroose. 1 Relurn. QI"<lUl Aug. ai, 11121l. 

15,816 27.02 4 nil J5. H 3.77 

4.17 -I2,M, __ ~~l 1 

697,138 I 13, ~6· 3.4<1 I 

REPORT OF CO?1MISSIONER OF INTERNAL REVENuE 

CO&PORAT10N INCQ!tlE-TAX RETURNS 

TABLE H,-Total nt/.1nbe'r filed ,in each of Ihq cale'l'Idar yeaT8 192ri-19ri8,1 dl:8tribuled 

by i'l'Icome class, and shawi71g per ce'l'Il of ,increaBe over preceding 'I/ear; alBo per con! 

of increase for 19B8 over 191:2 

Income yesr_______ . ______ 

:FiIlng Yellr (Jannaryto Decem· ber, lncluslve} __________ __ ,-

DiBtrJblIlJon by size 

of net income 

Ne! inoome under $5,0011._____ ._ $5,000 to $.\0,000____________ $50,000 to $100,000_______________ 

$100,000 to $500.000. __ .•____ $500,000 to $1,000,000 ___________ 

-$1,000,000 to $5,000,000 ____ . _____ 

1921 

,,~

.HolUms flied to Aug, 31, 10:28. 

Per oont 

ceding ,=' 

8.M 

ll.17 

12.9'J 

15.5'1 

7.m 

lB. 34 40.00 

9.79 

-2. SO 

er pre­

--­

0v

-

<>. 

N=

0"' 

ille" 

-­

}240'21l:l 

7,4Q9 

1,089 m 

-

, 

Per oont NlImber Nnmber over pre- flied m", cedln~

year' 

115,853 135,761 

45.461 OO,~

4,595 7, 31~

',lli 7,003

1.016 'M 

'" ,~

$~,OOO,OOO and over__•. _____ . ___ . ,~ '"' 

171,23Q 212, &15
 

Total showing no net in-


T"tal showiugnct lncoro"_ 

OOme. _________________ . 1135;158 • 170,348 

Totulllurnber illed ____ ._ 3.'i6,3Q7 382,883 

Income year______________ • ___ 1925 

Filing year (January to De­ cember, inclusivo) •______ ._ ,." 

Jrercent Distributiou by size 01 Number Over pre- Number Over pre- net income filed eedlnf ill'" year 

._-----------­

Net income under $5,000 __ ._. 15Q,781 ,,~ 169,010 $~,OOO to $00,000______________ 72, 5f>5 10. 78 70,G7G i50,ooo to $100,000_ _____ . ____ ~, 249 17.72 8,748 $100,000 to $500,000 ______ . ____ S.HO 21. 12 S,W3 $500,000 to $1$ooo,OO(L _______ • l,lSG 21.42 1,100 $1,000,000 to 5.000,000________ 24.00 ~,

$5,000,000 and over ________ . '00
 ,"00 214

Total wo".-ing net In­

'" uome _________ •__ 252, 33~ 8,75 258, n4 Totul sho",lng no net income_________ _____ 177,738 -1.82 197,180 

Total number filed _____ 430,072 3:03 455, :>20 

oj dollars of dollars 

$5,oooto$W,ooo__ • • . __ 5,316'6'118'106.05 $50.000to$lOO.OOO__ ..... _. (;82.23 BO.'i.22 

$lOOOOOto$300,ooo. 30\1.47 5');/.02 $300,000 and o,er 153.53 360,73 

Tot..L • __ 6,361.71, 7.804.02 

'nemrn. 11l11d to Aug. 31, 11l28. 

,,~

'"~ "" 1923 1925 '"" Per cent Number l'umher over pre- m", m", cedlnf 

,.~

---.----­

17.18 147, roll 154, 18~ ~.'i.:l ~~ 85, IiOI -2. 77 m, "'" 5'.1.13 8,258 7,857 -4.86 

65.01 8,091 6,9\13 -13.57 ~,OO 1,089 952 -1258 

57.25 'W -13.87

71.43 ,~ ,162 -3,57 

24.12 

-'--8.00 185,594 

"",'" ''"~'~ 181,032 g, 32

,,~ 3118,1l:l~ 417,421. 4.63

1928 

'On 

Per cent 

cediug 

'=' 

"m -3.43 

-5.42 

-4.33 

-4,85 

-3.71 

'On 

W28 ' 

Percent Pcrrent Per cent over over Over pre- number number cediIIJ: flIed filed in y~ilT • In 1922 1922 

M~ -'00 H.M ~"OO,~

-7,45 76,70 

lIS. """ 20 -1.00 06,21

QI.5i -10,78 70:113 

INDIVIDUAL INCOME-TAX RETURNS SnOWHm NET INCO!tl},] OP $5,000 AND OVER 

T ABLl; HL-Total net income reported in retlJ,rne filed 'in each of the calendar years 

19B2-1928,1 in millions of dollaTB--that ie, 000,000 amitted-and eho'wing pe'l" cent 

of ,increase over preceding yeaI'; aLBo per cent,ofincrease for 1928 over 19B2 

Inoome year • • _ 1021 ,,~

FUing Yllar (Januory to Decem_ ber, iuclusive). _ "" 

,~. "" "n '"" '"" Per cent P~.r cent Per cent Dislrlbml~O~eSl.e of uet Millions Mlllions IoV~.r pre­ Millions lover pre· Millions lover pre· 

no -10,16 H7,U 

-3. 21 46- 00 

9.1S.'~5.71

,," I IiO. 75124{1,8~7 I;~: 6. W 200,000 2M 'OM 

.~.S7 27.00 

, A minus sigu (-) indioates decrC\lll", 

Zl.75 I 452,8li3 -.M 

cediug 01 dollars cedilll! 01 dollfllS ceding }'e", }'ear '"~

14.85 8,541.78 ~17'446.43 38.30 S33.1lO 3.511 1,066.78 27.~3

70.30 M1.24 2.70 752.25 3S.1lIl 

138,21 371.75 1.1l-! 48.;.eQ 30,~5

:12.67 8.2&l,67 ~19,7M.181~
------ ------- ---

_ _

24 tl.E~ORT OF COMMISSIONER O}o' INTER2\AL REVESUE 25 

T ABLI; IlL-Total net income reported in ,elll,,18 filed in ea-ch Qj the calendar yeaTIr 

19if-19i8, in miJ.lion.fJ 0/ dollars---i,hlll is, 000)000 omitted-and showing per cell' 

0/ Ul.c'teI~e lI~eT precedinQ year; 0180 per cen' OJ increase for 1928 over 19££-Con. 

ID<'<lm"}.""r•.•.... ..•1 1925 1026 IOZi 

,..moll I""" (18nuor}" 1.0 Ile- I oom\>er. lod,,<l~.) ..__ 1926 1(121 1028 I 

,

I. _ I'crceut I'crCllllt'I'ercent _. Perc<.lllt Peroent 

'" •."'h"tlon h," .It,,,! Det I "Im,ous of .,'cr pw . Millions v.' ,ore- over MilllOm •. o,'er 01 0 _ omouDt 01 over'pr~ Bmount 

lo,,,mo dollars oodlng dolin,s Ce<hllf reported dollar. cedlllg ro...,rted 

________.~'.-. ---=- ,~ In lU?l ~D 192'~

~,OC()to&.lO,OC(l•••••••• __JO.(}t~W ~1.41 0.4(,4.7.I! 4.~7 77.S2 ,S1ll69 0.10 10.22 

'-'O.coo10 $loo,OOL__ _••) 1.U8.95· 'U_U\ 1.~9.a4 -'l.Q\I ISS.62 1,527.60 1l'i/6 11l1:l.8 lIOO.IlXI.oClOO.IlXI•••..• _.1.228.16 fol.2l; 1,Z1v,01 .17 2\17.9. 1.~I6.iO lSo~ 3J1.18 $3OO.llXIaodo~er... _ 1,069_60 I~.~ 1,1~2.~U Son 6&l.~ 1.391.<-9) N., 5Ol\.~9

TOlnl •••••••• .1'l. ,,,.;0 31.001 1,~.m.&II1 3.:.:2 1Q7.V: 1'3.~.\I6j '-Ii:l 117.101 

I Returns Jlkd to .'!. ug. 31. 11l2S. • A m\QU' ,'go (-) indiCII~s ~"-""'-""".

COI1PORATlO!i; l:-cOMy.·TAX RF.TUR:<;; 

TAlln: IV.-Tota.l gr08B 'incomc, net illcMlle. oml IlrJirit. i" bil/toll!! 01 dollar~-t1tal i8, 000,000,000 omitled-in returns lik,] i" cueh vf IIw raf~tldDI ycar~ IBiS-IBiS,1 

BC(JT!'(Jatcd by corporations 'l'eIJUrtinf} ·,wt im:pmc am} flO >let illwme and ShOIL,i1." 

Iier 'CrI.t of i·ncrea.Be oueT prcccdl:I'" year; uls~ p,;r crllt 4 j"crCllSC fD' 1928 lI,'a lOt~

,~ Iucomo ro~r. •__ •••.••••••• _ 1921 IU:r.l ,~
 

}'IUng }'oar (January to lJeoom·
 

ber, Inclusive) •..•••••• • 192".1 I· . '9:P 11m llt.l:o 

I 

I'or 0(>'" I I'or """t IPor cont BlllIo,,", IBllhoU'l Io,"r pf~ I Rilllon< over pre' Bilhous over pre· oldolJars ofdollll<s Ofdlnf nldoUIlI. ceding 01 dollars' cedlwt )<iIlr yoa,' : )"IlI"r 

-------- -------,,----

Corporallons rnp<>rling "el In· come: Gross Income __ ••.•••.•••••• Net Income•.••••••• • 00.05 

4. 34 "''' ,M 3.iI.71 

",00 

g1.46 

8.32 

21.32 

19.50 

97.16 

'.00 

-0-31 

-.~

Cor]loratlons reporting DO net 

Incomu: Or""slncomo 

IMldt•..••: 

I 31.20 20.59 _3'1-011 

••. ~_~ _'a. 43 , 

.

21.10 

2.01 

2_511 Zl.071 4.57 

-8.22-----=-=-~

~=~~=~~~~.=--c-J-I~=.='='='h='=ooc"='J 1'01,,111:''''' Income 10·60 I \l8.f>Ij 

1026 

Jo'llInr nnr (hnuarr to U.· oomb~" lnclw.iVe! .•••••. 

Income feo.l' ••• ••••• •••••• 1925

. 19211 1927 

l7.4sl 119.23 .56 

.J'. ,~,

1028 1 

'YO,e.wt Percent pcroentj' . [porrent Percent BIUloltl I . IJUUonl o,.ar pre- over Blihon. erpre. o~or ot jO~"'" of lin Ilmount of ~. 1ll110uot 

doU"", -Ml f dO\!t1!'S ~0Ilr g reported'dollars ,...:znf r.porled ,I' 1nll122'f ln1922' 

Corpooallons ,~po'IJng n.t InO(>m~; 7I.22 

.(lI 123-09 uT1»$lnrom~··._ • 11U.OO 1 1,.02 IIll. 02 3.81 I ~~ 1 ,~~ 1-I1.SS

N •• !p<om••. _. Il.!li 7ll.32 0.61 &0< -16.5-:i ~~

Corpora' Ions rnp"nJng ot> 0<>1 Inromo; . T~ -22.16 

Ih"",l"oomo__ I ~"I-'W - •.0 _H.lE 2. :n 6. 4~ f -to- 47 z.I. 11 \ 17. 21 1-22. 73 12L7\I I 

D,'""" ...­ 1 I)(; -tl a '~1T lU.

------ ---- I~~

,~ ~~. ;61127. II I _It'.67 ~~. 7\1 TOlml E'n" lnot>me ..... 13i 2ij 12 ~I ••..".- ~8~ • 'I

• A minul .Ign (-) lodicml.... d",·,._·. 'itol.urn.lliod to Aog. 31.10'.18. 

REPORT 0.1:<' COMMISSIONER OJ,' INTERKAL nEVENUE 

CO""P.~RATI\·E SUM MAlty OF WOItK ACCO-"IPLIBHED FOR FISCAL YEA R>i E:>;"D£D 

JUl'E:IO, 11l'Z', TO JUXE 30, 1ll28, INCLUSIVE 

SUllllltary Df rctl'TItI, claims, Tcven,UI <J{Ie",a' reporls, and addiUQnal ll'U' alu6s~d, jiseDlvear8 ended Jurn< 30, lBE4-1Bf!8 

, 

19211 192~ I 1921l 1~27 lll-".Jl 

, 

Tol.aI. returns uUdlled •••••• • ~3~'lUI ).751.611 ~jN.~ 2.~~1.001 3.2Il7.~ Tolal ~loIOL' adJnsl<ld......• ~2, 005 6;,.!'OO !l5, J~~ 7'.1, ~5 1112. 167 To(ELlIt. A. It.'1 audllod.•• m.lI.'Al 170.5161 176.000' 31Q,i&l 3&1.2!IlI 

Addltlonsl1a:l !L'iSe$."'HI. •••• S3~ o·w. 14~. 80,$IS2. 00II. we. aI,IZl3;J'O. ,01. JIlr240.~9~.~oo,tu". 17~.:JJ.l. lQ 1.0pardy lL'iSOii."m~nLs ••••••• $174, 8M. 4W. 4r1U. (H5.~. :,'rlB,ElJ7. I~. S3~. 7l:H. 166. 3.'l' "'~.liS.l. 115. ill Rejecl..ed clolilJll._••.••••.••• SII0.4•• ~5.~m~400.mNI.~1.4~W~,7~~~41$1~4~1.~.ro 1--

Comparalive summary of retunu audited, fi;;eaJ !I~ars ~nded JUlie SO, 1924-19t8 

, 

AddILlnl>.l:l!1a:l I ,~ 10tT ,~ "" "" 

PersonELl __ • 100,591 13ll,;,t1 Q3,,2M 68.005 48, 721 lUI Corpnllllon•. ,........ 55,034 t'.712 37,011 35;219
 ~434 Cnnwlidated__ .•••.••••..•••••••••.••.••_ 6,18, G.SfilI 10.062 1.\.1'>1;(1 la.l211 II i I Special lISS_CSmtenL-...... ••••. •••• ••• 1. 12l 3. il81 7. 10 3, 1l1.!:l 1.091 Speclal adlustmeut __ 1. 335 I, 4~ 1. 72.l 2. 07S 3, ,00 "\>ecialsootlOo _.... 1,7M .••• --..... 13,7~~ •••••.•••..•1_-. _ 

c ellIi~:a~::::;"'-~::~~: ::::::~:~::~~:::: ----;~~: ~;~- ---.;~~..~;;; ....;~.~~. 1::::: ::::~~

Co,1.ilICII(e 01 ovolllSSeSsm.ot 

lQ2' 10$ 

Po"",,,aL _ _. _'. _ . 67. 175 6G, ~3,

:l-6, 3(6 ",.~

g~~f~~~;'d::::::::::::::::::::::::: .... .t, ;(11 , '00 Spc<:ialllSSllS:lwe"t __ ....••••.......••.. 1, IS7 ~1>e<i1lJ adjuslm....1 __ ••••••••••••••• _ .~

,~

Special ,.,.,Uo""...•..•.. _' ..•••.••... h, 1l.."-l '" Clearing: ,Ji~ision •.. _ 

Grand tolal .•••... ] IG. ~92 '" '"
 

- 1­1 ~I 1~$.

FfC.onnL_ __. .. 1,1Il9.4,P1. 1.019.61(1

Corpo,sllo" •.. _ Ml.700 tl1.'6.~ Con.'o)j~~te<l _. 9.0021 G,MI 

Sperial""se5SJl)clll _.... Il5J 2.810 8p~rjnJ adjuH"'.nt _ 1.172 I. Zll 

""
 

46. 7ilJ 

22, 816 ,~

4,742 ." '.~ ..."".'... 

83.m 

1<,·0 leI 

W26 

BJO.OO'I 

~.24{

19.~IU

4.~O:l

I. ,30 

"n 

I~. 12".1 

"~"'" 1,816 ,~

........... _,
 3~,{082

,,~

1.211,\ 

:t, 615 ,,'"
 '" '" ~2;6ii7

&i:;j~~ll;-~~~-,;::::::::::::::::::::::: _~~ :~. :.::::::::::. __ ~~~: ~,I·· 2,'; i~.·6iii· . T;M.·lI6 

Orand1DI.aI. .••. _.nu ••nnu. u_ 2,030.363 1,441;,013 1,1IOO,-Wl!2,2U.0liJ l.\I6IJ.121 

, Total ."dil!'d 

IV'..-l. lll:2.l 19~ IV/; I~ZIi

Fo""'nai.•__ _ __ ••• 1, 1>23. = I, 222, &6tl ~1;. OoI.l lJo, t01 ~~. 1i3 CorPOratlon_.............................. 4-i:l.0:>6 498,1l6IJ 1;04,0<1 lia,!IIAl '2.12l'l 

COllS(llida(O(l •• _ _ 1~4S, 16,&111 :l4.M] 4'l.'~ '~I;lr SPecialnssessmollt.•••__ _ t, 774 IQ, 16, i I 7. il42 'l. 2J' 

SPectlladJustlllollt........................ 2,llOlI :I,(lJ() ~.3." •. .,n ,,~~7 SPeclalsocdon............................. 3~,56-1 _ ••. 2.lU.:I(lO •••••••••• _ ••••••• _. __ CIOl<rlug dlvtsloll. --...•••••.••••.•••• •••••. ...... __ ••. _•.••.•••..•j 2. i"0Ii. 1;81 3. 1)ll3. 6-I~

Orand total.•••••••.•••• "'•••••.••.j 2. 320, 191 J. 731. 613 2, 1M, ~J3 2, 4~2, '7.!] 3, :H7. 11:13 

",00' 69.612 

lU2, I
 192!1 

4~. 21,\ 31.767 '111.100 I~. 077 21 •.\2:l 27.2Tb ~, "

1.~2 'l. a2.~ '" 

il: 
••

--

REPORT OF COMMISSIONER OF nlTF..RSAL REYE~UE 26 

Produdion ~nJ s/alUIJ of work, fUlcollltar elided hme 30, 19£8 

AQDIT IlE"'E...... DlnSWI'-PERSOKaL RETURN.'> 

d	O~ ::..~~ T~l1S- ~~ Jj~~ In 6O-<Joy IlllOOivcd Clo.'loJd	 lin ~eld oJOiBl Ille Juno Taxyur '.,	 sian durwH <.Iurlng d~,r~8 .lOn 1""030, In h8aod 30, lQ~8 •	 1illy I, )'1lI1I" yM' )'oo'r Juno 3(1, 1\1'2S I~'k '
 1927 12~
 

~- . ' - ~----~ '-­

1017. •• _••. :, 25 ~~3 31'.>4. l(l,l 10 32 22 1918-•. .• _.. 3lI 643 U3 117 13 37 wi, 18 l~IO. __ ._..•••__ •• _.__ 63 '004. IillO I~~ 12 56 liB 17
 1920:. . ,•• __ , l:t:l 1,921 I,G'J8 3JS Ii 70 S7 3S
 IO:ll __ •.•• •• l~7 1.1I'2,~ 1,001 17.1 8 7Z SO M
 1022•.. • 1,(1';2 •. 700 3.S43 l,W I~ HIS 310 
 192:1. ••• _._________ :l,.... 211.:J.6~ lO,O3ll 12,310 ~26 463 \IlJO ~,!:;!
 1001•• • __ ._____ 3.3\lO 39,1>67 2~.QM IIl,Ml2 2, 710 5., l<li. 7,1i&5 7~7
 or 1'<W•.. •• __ ..,1l32 ~2,080 25.,216 IG,19Il 1,Sll6 '-'O.09!I ZJ,002 I,~IP
 lli':!lI • •• 10 lll,610 1l,ll82 G,I&! 2,&S6 ';'Q.HP 73,3115 I,Wl
 

1r.:••...••••••• .•.•_••••. 21~ 117 2::l 7~ :r.!,H.i 32.~20 1t 

TOtal_ ••.• •.j 1l,U6\ ItO,t7\ lj7.0S3 53,610 lo,?'!41129·0\lJ113~,31; 3,~

AUDIT REVIEW Dl\·J610~-CORl'on...TIO" RJ;'f"RXil 

1917•••••••• _ .••_. &'i' M~ 216 1~5 I~ 19 31 ,	 I 1 1 IPIS ••••. _•• _.____ 4\ (oLl 430 201 1 I~ 20 4.\ 1\1 1~19 •••• __ • •••• _. '(13 P13· 704 203 19 36 I;.~ 21 

11l2O__ .•••_._. • ~Z L(~~ I,IM 3ll' ~5 (0 I 65 W HlZI ... _ ...... _••• _.. 87 .1,383 L0Il3 3.13 "5 - 54 79 r,l 

It'l2••.• __ ._•• ••• 2M 2"~1 L 733 Il2'J 41. n 13U 37 J\lZ:L_ __ ._•••. _ 981' lP,.\l,j U,707 5.IJIII 121 24~ ~70 107 

1024 .•••••• _ 1,125 n,.43 10,t71 7.S~1 ,00 2,I}l21 3,a4S ~~7 lV'~ .•••_..__ .•__ lJlI7 ZIl,2S~ 1~13~ ~,.g5 1,(\57 8,;;18 u.575 b9~ lll"ZO •• __ ••••• _....... Vi 12,168 O.~:12 '1.828 1,012 35.f>.I~ 39.,;,j() S~ lU'r.••••• 3.lO I~~ 79 110 110,500 1l1l,0;~ 47 

Total..	 1 3,lI6I' 70,862 t2,l:uJ ~.),~'1 ~:-----;a;;:-SMTIM~----;:c;J2 1 

.~UDIT REVIEW DIVISIOK_CO:--;SOI.IDATJ;D A~D SPECIAL RETURXil 

1917.. .••• -&-12 1.'Olo:i 1.000 I,UQ Ii.:! 21'~
 101~ ••••••• _ ._..... G86 ..,»9 l.tl6 I,~ ~"'>i; 2 :170 .,"

"
 1919...•..•••• . IiIOl. 3,232 1,760 2,0'15 :lS5 3 
 1!l".?O._ •••• l,tSS t.J2:l 2,410 2,7Oii 41.:1 4 H;
 11I':!1 __ I,m 4.000 2,~ 2.693 471 0 'if, " 1 ,~

1112'1••• _ ••••••• __ ••• 2100 <,:IlI7 3,700 ~.(k,J 61~ 16 ~t "' 1~2::l .... _.... __ ...... 3,990 :JJ,43O 6,6-17 U.-&-It 1.135 31 1.1(01) 'MON
 IQ2L __ •••__ ••••••• __ 5,526. 30.23Q lI,300 ~'O.~Sll 3.SOll (,43 t.3.'>1
 

102.l•.••_. ._..... 3.473 30,613 11,312 10,CG1 1,;1Ji st7 4,5M ,~
 

1926_•.••••••••••• 516 22, is:J U,&42 JO,n6 3,311 2,875 r"I'~ ""
 I~~_._ •• _._ ••• _••••,••- .__ \,IW ~~~~_~ - I, ua~'"
 

Total_. __ •••• __ 20,~~~ 1 1~,5~ ~4,2-I,\ 7~,002 14,7~7 ~,7t3 23,~JO

OLEAR1NO DJVI810N'-FOl\M H,IO RETURK:; 

SOu :lOO 16 

1917_ ••-.--- __ -. 1'_'....... SI)2
 1918__ ••• _ __ • __ .. • 1,QG5 I, l,J1 420 H ",

,

I, Ptl3 l»l I " ~t\:::::::::::::::::::: 2,25lI I, nl IS :::::::::: ~~~ 2,207 1,019 :!2 " ~~::::::::: 4,153 1,'"'3 13 " :::::::::C::::::: m 20, 430 4, li& 3 ..

" :~::: 63,,1.40 G,1l.'.(I il :::::::::::::::1:::::::::: li: I~.. _. .._.... -'_.... _ 117.294 1~,423 7,~ U 1-··-···-··1
 

11i".IlI•• _._", ••• •.1 •••• __ ._.. 70s. $&
 700.528 ~Il-l" S89 1··--··..·· "
 1m.. _-- . ••• •• 1 -- .. 1, ~~ 201
 '" 

TatAl_ ••.•_•••• __ •• •• 2, 400, S9Il ,,~,:~: l~:~~· :=~;~r~~::::~:{~== 7 

In ()(I-day 

1110 June 

30, lQ2S 

Tolal 

<lU hand lUlle"Jo. 

11128 

On ho.nd I io dl"I_ ill nold 

sian I·Junc~o.

1U11e 30, 1\128 

19~6

Tri.'ll$.

dnrinB "rr'"

~'e",

clo:>e,i 

(lurIng 

n8l' 

j'cc.llt'ed

durJlIg 

W8l' 

011 haml In,U,,:· 

3i"" 

July I, 19~

~----I--,--,--,-_·, ....._..... 8113 400 I ' 400 16 - ....'-'" 18. 

REPOR'I' OF COMMISSIONER OF IK'I'ERNAL REVENUE 27 

Prodlldion and 8talu.s of wort, :/i.8calyell1' ended JUM SO, 19E8~ontil\ued

Oi-l':ARINO DIVISro~;-FORM u20 RETUHNS 

Tal year 

1017.. ..._•••	 ..__ 

1

i~~:::::::::::::::::::::::::::: drg m" I,m :1 :::::::::: n1:::::::::_ 1921.. • __ .	 .. __ • __ . __ ...... 2,038 1,131 iill 10 .....: •• __ 10 

HI22 __ •••• ._._ ..._....._..... 3,611 2,M8 1,05B 3 _._._..... I; 

iP23.. ... ••••_•• _.._. 11,576 lI,422 2,151 3 ._••••••• _ 3 

192{ ••• _. ._ •• __ •••.••.•• 37,376 34,380 2,969 __ .•_•• _.. 27 1025••• __ _.. __ •••• __ •• __ •• IlJ.To'O 88,\1.i8 4,3S!I 2J . __ •••••• _ 23 

11126.__•• _._ •. < •••••••• _ _ ~23,~I~ 218,r>66 4,5il1 148 .....•••.• l48 Im_... ... ._ __ ._.• 2JIi,~ 2311,tl34 I _••••••.•••••••_•• ::..:..:..:..:.1. __ .._.._. '!'ow.._._.. _..__ ..• (l1~,213 5115,638 19,305 77111~ 7iO 

OL1':ARINO Dl\'ISIOK (FlEI,D AOREEM£l''I")-FORM 1010 nf:TUR~&

"" ········..1 ' '-I I' : . 1~lg ._.._._ .. _.._. _ 3 3 _._ .. '_0 ••••••••••• _ ••••• _ ••••••• _ •• • __ 

1919._•• ••••• ••. _...... 2 2 _.••_ •.• __•...•.••_..••• _•••.•• __ . jg2O •••	 ••• "..... 7 7 ••• ._••• __ __ ••• _••••••' __ .. 

Ig2L•.•_. __ •••• __ • ••.•••... 13 13 __ ••••• __ •••. . 0"_" __ '_ •• __ •••••• •• 

1922. ••.• _ ",_, __ ••. ~I 01 •• "' •••• • _ _ _. __ ._•• _ 

19Z'- __ •• • _-- -' •• •••• •••• 2, ;.4t 2, ~H •••.• -- ••.. --I'" -- ..-.-- < "'­

lm~~~::~~~~~~::~~:~~~~~~~~~~~~ ~~:fft i ~:~~ ,~~:~~;:::. :~~~::~::: ~~~~~~~~~~ :~~~~~~;~:r::~:::~:~~ Tn",!.. ----._ •• ... 6MW e~,OlO I~~-===I····--····...... 'r" 

CLEARINO lHYISIOl': (FIELD AGREE.ME:"T)-FORM 1120 RETURNS 

I 

I 1m=:_:::::::::::::::b::::::: ::::::::~ =. no 0 .::~: ::::::.::: ::'::::::: ::::::::::1-::-.-::-.-::-.'.'::-.-::-,:-.-:::

Iv.!(l ••• _. ••••• __ 2 2 .• ••• ••• '_"_"'" ••• _••••• _ ••• __ 

191'-_ .. __ • ._•••.••••'_"" 17 17 __ ••.•• ._••• __ _ _. __ •• 1ll22.• ...._•...... _...... llt In _."_' •..•• •••_.• __ ••• _•••••• _.•••• __ .•• 

!~t::::·:-:::.:::::=::::::::: 1&:1W l~:~~ ::.::::::: :.:::::::: :::::::::: ::::::::::1:::::::::: 

11120.. ••• •• _. I········· ".0" '.on , I·········l..· .. I _

192L;~:a1 __•.•• "" '::::.:::: ~ O :~ I 29,:: I"::' ·:r:· ':::1::::::::::1:::::::::: -:- .:::-: 

(lH.~ND TOTAL, ALL DIVISIONS 

1917. •. .1 6O:l 4,t~7 2,517 2,HI N1 sa 201 59 

IUI8__ ...••__ •• _._ 760 O,tlJl 4,102 2.~ 324 G.l 3Sll 72 

1019_._ ••• __ •••.••••• 1.000 U.:lG8 6,700 4,~la 3\l8 115 41/3 100 1920••• •.• __ ..... I.GS;! I2,S30 8,~'6ll 5,721 ~23 IH 637 11'3 I~I_ • ._... 1.~13 12,QQ2 8,20.> 5,4i'! 5J6 132 ll60 168 

11122 __ ::::::•. , 1,407 2'1,().j5 16,2"S 10.-&-1" 836 173 I,IO'J 243 1023__ ·•••••• __ ·_··· __ 1 Il,t7~ I08,M7 7$,333 38,(110 1.7&3 :.3 2,531 4~ Im_•• __ ••• 1O.tlt.T 2fJI,762 157,4H 53,lIll6 1.m &36;1 15,6Il2 l,i48 HI'15··· __ ••• __ .··_··_·' 7,00'1 394,615 335.7lti ~7.29S 8,IlOO 29,"GI 38,l,X;7 2,~5

11l26•• • __ .•.__ ._. ~~2 I,ooa.~ 1lSll,741 32,9S7 8,:11'6 112.00:l 12O,Z-l8 2.10\0 11127•• _._. • ••I_••• __ •••;1,6U.'lOO jl,G+1,1'26 305 6(;(1 Hl.4IU Its,0E.6 71 

Tor.aL•.•. __ .. _· 3;.6oo'8,tM,IlS.l·I'3.2-l7,7a:J 213,515 29,"6Il ~,720 328.18(; 7,716 , I 

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COlliparatiL'~ ~1f11f1ary- of IJdjllstment of dlJilfli fiscal years ~nded JUll~ SO;-19£,f.; 10 JUll.~ so, 19£8, inclusive 

Division 

On hsnd July 1­ AdJU3ted during Jell, o!l,led June 30­

19Z1 ~I~ JlI2lI 1921 ,~,

--------

:; Adjusted (]u,ln'g 

j'elU" ended Juns Tromlerred during r<lll' ended HIDe aoDivision 

"" ,~,

---------1----1---1-----------------­ "" "" '''' "" 

1,775 M, I'enonal nLldlt..•.........••••••••••. _ .. __ ..--.... ~, 730 4,2\11 20, ~~7 7, \0) 0, ~110 1.3~7 11, G3~ 4, B26 I,MO ,. '"
 :(I~ Corporfttlon "ndlt ________ ~, fI(IO 14. ,no H,.If>f1 15,101 ~,OO7 1,11l'O 10,433 3, ~a9 -_...............- '"
 ~, 400 ',162 3.108 2, ~4~ ConsolidatGtl'eturn._•.• _.... _••.•.•....•.•••_...•__ . 3,430 24,382 ~,~15 )~. 7t7 9.0..11 O,Oli '''' " 9~1 ..." ~, 30S 2,62(1 l,4ro ~,5;:; G.M~ 4,4,}j J, ~83 Spec\&l 8"le""ment•. _._ ............. _. ____________ • _. ,1,01>0 I, ~ZI 7, OM 7, ~IO
 w, 'M 4,17 .. m 810 m

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~~~·rl\~':.:~~~~::::::::::::::::::::::::::::::::::: In, 619 ~, 910 6, 910 2. :H~ I, Zl9 ,m '.~ ..'" '" '" '" 

"" --'.i:i;.ii>.j' 3S,Si6 53,432 15,749 10,427 .. til.'> Cftrlng, 1'1!oOOl'113!l.Dd field __ .•.••••••_._ •..••._...••. -"4;'-071- 35,224 14,I8\l 10, .t9 Ii. 12!i 

Ornnd totlll ....-.-....__ ...................._. 69,0'.14 H,l'M 1lll,147 62, t33 , !IlI,!m 34.!lI"Ji w.m 80,316 iJ,HI w.rn 17,462 12,~IS

1 I 

Hccel"Nl <lIlTing yenr en'lod Juno 00­ Bchedul",! [1l1r1,,~ ,"ollr ondou June ~G

~MlIon

lm l~ I~ 1m )~ 1~llmll~ 1m 1m 

____________ -.-..-.-.-.-..··.-..-.-..-.-..-.-..-.-..-.-.-..-.-..-.-..-.-..-.-..-"1-,,-.,-,-~. 47.&lS lil.?15111~, 1:lJ rIm,IG~ Ill?, Ift7 Claims cont'ol 

, •••••••••••••••"' "' "'..,.,."'''',.,. '..' '.'.'.' '.·.·W 'S.'.·mellll=-::=·:·:·:"~·:' ~':':'~'~'!!!!lI'I~ -­ (Jomparati"c Immlflary 0/ rl!lJCllUe agtmls' Mport8, fiual ycors cllded JWUJ SO, 19£1" tn JU'IC SO, 19£8, i'ir.l"gilJll 

On UI("od durjn~ yen, o"'I"rl band July 1- nceelved during your ond"'l Juno 30-­ June 30----

Dlvisoion 

Pmono.i audit....... _..................... I~, 671 19,ooB 17,B211 5,917 3,817 111,3,11 

Corpomtlon 1I11dIL•••• _____ ..•••___ ....••_ G,Gn 11,200 '. '" 2,071 1,4~Z :lG, 001 Con~olldalcd rdurn!......_._ ••.•••••..••• 1O,8~3 I, 37~ 4, ~s:l 2,700 2, follg ]2,0(11) 

Spwnlns.'"'""nLe.nl.... ___ .•_._........_._._ ~, 2\11 2, ~7lI 3, 77~ 1, IH~ '7~ Special a<ljll'tmenL•••• _._ •.•••••...•••••. ," "' l, lOB I, jJ4 2, ISS EngiDeerln~ ...._______ ...... _•••••••. .­ ___ 11. 3M 3.6'17 --;d07' 1, 1I'.l7 '." 10, 00\l 

Clearing, record, Dod field .•.•.••••_•..•.• 15,7~ ',"," 4, 1811 3,1\1,1 37, O~,

O'and totIlL •..•.• _•. _••..••••.•... 62, 101 H,W 37, ZI9 29,iJ~ ",. 21B,4M 

Ulo~od durinB Jrnr en<led Ju"o TrIlnsfrrmd durIng )lOll' ended June 30--­ On hond Juno 30­ ,,­

lllZf 1928 1026 , --------·I--f-~I-----------------·--­ P.mlnal sudlt __ __ ••• 62,379 44,113 \S,B:l4 S,11lll 14, 00ll J9,or,g 17,!I2O ~9l' 3,8li l\ 21l CIlf]JIJaUon ludlt••• ._••••••• _. "_ 29, a9l IB, 077 S, !lin 4, on 13,:Jll.4 "" Ul71l ,m '''' 11,260 :z. 071 1,462 

,.,. ,."" 1,1,lIM 1.',>&1 4,3i4 '. '" 2, r.... Special assessrnent. ••.••••.•..•••••.•••••.••• __ • I, r& 3(;7 7, ~1II ~.'~

Coru<olid"i.l'<lre.turm..........•••••••..••••_... _ 11,1?7 13,OSU 10,620 a,SCI
 

: 3, :lOll ., 2,379 '. '" I,StS ,. '.~ "'" '.m '''"' ~nla'IJlUtllwnt •••-------...- ••••• ---- .•••.. 1,IIS:l 3,372 1,l!lO 2,013 3, :I8Il ., I, 10~ I, iJl 2,9-10 '" nglneerlng..••••••.•.••.•.•••••• __ ..••• . _ ._ ..•••_.•• _••••• ___ I fl,~;; 3, rA7 '."" "

.• 3,1;47 1. 027 I, Ill"., J,:J,';() '" 1~7, ~'i'2 225,7(1!! 357, MJ ',"," l,ISr, 3, 79~ ~@l Cl.n,III~, 'ecord! and field .....••••....••..•••..•••_.. 223'23212116'284 ~~I-:~.;;:;-I.c:::;.:;;;Cj-"'c;;~

O'llnd lol~l __ ._•........ ,••••••..••••..••_.••_. Jl0,~M 3r,\2II1l )li.274 1:l9,088 297, s:l1 7M,473 382,1101 U,r,25 31,23Il 20.73. Hi, f>SG 10,3-Ir, 

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36 m:ponT OF CO!lD1\SSIOXEIt Oli' INT.LllK.~L IlEY1',NU£,

Additiollal IIU a8~e~8dd, !18cal yerl( elided Jtmc $U, 19i8-ConLinucd 

TOTAl. lXDlYllJUAJ, A!'iD C()I<POUATJO;';- TAX ASi3H~Ln

R~gular proc... !Under pto.lslDn. T.... Tax ~'ellT (lure or. Mlffi. 3$:52 

1917/>1'<1. prloryoars.• ..- .•••.••••••••-.. 1;J.~~r,.UjI.4U I ~r,::l.:!..' $:1,4~.•H.72 l~lS.•.. _.. . __ .-••. _ _ ••. _.. _.•.••_..••. _. .,. (>;'1. 1~7. W "t~, ".:l ~i, O~~. a8B. 42 1919....••••.•••.••_. .•••..••..•.••....•. H.I"-·l.H\II.'O 156,SO l4,l'~2.o-j8_50 1920..•••••__ .... . •...••. .____ ~!A~2.~OO.0_~ a3,Yf!.lj/ ~!l.OI~.S6(1.72

19:/1 ••••. .•••.•. ' _.... . _••.•_. _•.. _ J t, 932. (I;l~, I; ~. ~52. 3~ u. "~6. 400. M llY.!'l. _.••••_•.•_.. ••.•••.•• .•••..• Itl, 5~0.lIOO, W :!'la, ll.~_ 70 16. ~2~, U18. 1;2

Inl ' _. 2l;. 667..'>.~7. f,., ~. 300. 1i0. lH :10. p'r•. 72<. ,2 l'.t!l __ . _•••••••••••••• _ 10.701. 41]1. 77 G, 7<~. ..'Xl 3d. lr;~. 4~_ 33 

l~............................................ 3o,~.oro.~z p.77;.rn.M 40. 777.'!''I4.:l.l 1926 .•••..••..•__......•••.•••.••__ .10.18.'!.'v.!.11 5.9'3.ll1l,12 lU.l61,~J~:.'ll

1027•••••••••••••••••••••• _ •••••••••••_.... 1.2,~\IlI.l,2 16LlTi6.8'! 3H,IXi, It 

Subto~nl 19S,lOO.""L~t' 27,767,840.73 I Zl\, g7,;, 728. 12 

lnlerest' ..•.•••.• _ --- .••.••.•••...-.- 21,1:r!,1G<,;,~r, I 1.1~6,450.ro ~";!,2Oli,G2r,.Q8

Orandtot~1.. .•••.•••..•• _ 2l9,zn,(}lS,34 ----;;:-;;~,30o.76 i 21~,17~,M4.10

I Inlerast shown fOll.. 6-momh p"rlo~.

Slalelllclll oj addilimlal lax a6&c~fcd. jeopardy, jisral !If-a, G'ndcd JIHI~ 80, 19£8 

Tol.ol 

ECO,,'OMIE;'; EFn:l.,.'TF.D 

The efliciency mcasures Hlstitu~ed lind economies cfToeted WE're 

the result of ch~nge,; LhllL JllfJ)' he trellted nllder the rollowing g:Cllcrul 

headings:
 

Coneen Lra t,ionof ·ucLivi (,ics,
 

Im}-lTllvnd pt'Oeedul'e.
 

Othor economies.
 

RedueLion in force and pay roll.
 

C01\'C);NTRj,TIQ:\ OF A<.:TIVITIES 

The bcnefits aLtributable ttl t.lIe aboYl! hefld hllve been l\.Ceclltullted 

during tJle current fiseuJ real'. ~'1ltJ))' f'cetiolls were nbolislwd, di\-~isiollf! were consolidated, ~\l\d Lbo I'espollsibilit,ies of t,IHl lesser 

number of iiupel'vi:>ory ortiel!l's l'E'tltillcd were elllllrged. The major 

aims Of Lhese changes ill orgl~llizfl Lioll wei'll directed ~o

(a) BetLer standardil.ulion of opefl~Lioll aud uniformity of decision. 

(b) Elimn-ultion or duplicilt.ion und friction. 

(c) Heduetion ill supen'isory and adminisLfllt,ive ovcrhead. 

tot ",,, I I '"1 .. ''''''"''' • 

}IEl'OP.T OF COM.hllSSIONBR OJ<' l.NTU:N":\L m1YEl"lJ£, 37 

Corporll.Lion ll\ldit division, personal lIudit division, :lilt! ::;peeial 

~IS5CSSmCllt, seetion ll.bolishl!d l\.fld field flUilit, ftl\·iew dil'iOiioll crented. 

See\,itlll C of the field fludit rcYiew rli\'ision ubolished; personnel 

m('.r!!cd \\'ith section B. 

Rey:ew sect.ion, consolidated rcturns Iludivdi"i"ion, flhoJislwd. 

Di.,;trihnt,ioll section, rceol'd~ di\"isiun, ldlOlislted. 

Number of units in dill preliminary nuuit scction .reduccd '[mlll 

10 til S. " 

Tcn disLJ'ieL files hccll.lIIe five snhsectioll;;. ,Bllllkruptcy, photost/lt" 

Hud speeil\l ,;elu'ch units, of the files sectioJl, llll~rg:ed flS,OIle sub:;e,etion. 

Ortice of Lhe pt'l"SOllllel oflicer allu thc efficiency ,recorus seetion 

lllefO'c.d in[,o It personnel section. • 

Field n.udi" review tliyi;;ioll find eonf;illidlded rtlLurns liudit ui~"ision lller<rcd inLo uu(liL revicw di,"ision. 

A III iII if:; t, l"U t.i\' (\ secLinu ,)r t, hc ro rlller . co llSO Iid II ted. ,n:t Ill'l\:> i\udit 

divisiou llholishcd. 

Pho[,o::;Lflt, In.b(\fUtOn· t,mmJe.rl'I'd from tlHl Incomc Til.."\: Unit 

to I,he ndministmti\'c ,{i"isioll. 

Field scrvice of thl! lnOOlllc 'fux Unit retumed to :mpen'isiun of t·hc 

deputy commissioner, Income Tnx Unit. , 

The ecntrnli2ing of lldminist,mtive rei>jJonsibilit,y in 11 del:I'('.8sed 

llulllber of oflicillls has eliminu,tcd friction 'lUll] n~ullcd io t'conollly. 

IMl'ltOVED PROCEUliltg , 

The ehllOge;; in procedure that wero'Adopted during t,he <:Ill'rcmt. 

fiscul ycur wcre direr-Led toward u mOTC e~ollomicnl lind orderlY con~

duct of Lhe work of the btlrctl.U and in in/lny iustlfnccs imillcdilltE' 

Sll\"ingS re.'mlted. These sfI"ings flS a nile continllE' ror ~uecccJing

yeflrs fllHl reprcsent, not uJouc tl s'lving in tho one yeliT but nnnuaJ 

slIvillgs. 'fhe JllOl'e iJllpOrLJLnt al'C ns follow~: " , ' 

The chungl' in procedllrt\ whet'cby field' IIgeots are pel'mitted t,o 

wake pllrLild examinations nf tIL"\:paycr:'~ "hookg nod -'spot t:hceks 

of questiollable i(,ems lllld Lo sobmit shoft form reports thcrcuJl. 

Offiee Audi k; performed in the field hl:lV0 I'csul tod in furt,her in01'cltsing product,ion. ' !u 

AlliliaLioll ruling,; now stlit(~d in 3.0~dllY lett.crs. This permits 

tfl:\-P:lyers ('(\ pro Lest, lIll douhtf\ll items ill 'olle brief, ,;hould-' S11Ch 

pt'utosL hc lJcees:;lllry, lind t,o scltle cjtses ill olin cooreJ'cIlCt). This 

proccdure dl'ee1-s [l rl.~c.ided speeding up or t,he IlUdit of wllsolidntc;d retn]'l1~ (:Il~l!;-:; nnd llllows 1\ lllllCh quicknr st(lt.OlllE'nt by US!'.esSTllCllt or 

onWIIS,;CSSll1ent- or chlluges in tax liability' than hl\s becn Iwr~torore

po;;sih!c. 

Procedure wus instit,uted in the tl.udit Jivisillns ur dOllying IIpplicat,ions for speeia\ asscs"loent considerAtion 011 all case" in which it 

WIiS plainly el-idenL t,hat llO such l:I)]owflnL;e could be Illude. 

, The dutios of reviewing ,;ehedules were nrldod to tbose of the OXlllll­ ~ners of intoresL iLems. Preparation of tempol'Ul'y curd8 formol'1y used 

In the control of rut-nrns WfiS discontinued with l'Cl:iPE'ct t,o tho 1927 

reiurJls. Thii3 chnnge resulted in u sfl\Cing' of SS29,50 ill mllturilll and 

perlllitLcd the as.iigning or Lwo typists lind one clerk Lo other ",'ork. 

Form of 1l0Licc issued toO tlLxpuyers lld\'j;;ing t,hllt their incollle tllX 

rcLurns wen' eorr('cL 1:1" filed was changed, The forlll sll\)sLit,uted 
38 REPORT OF COMMISSIONER. OF INTERN AL nEYE~UE

combines notice and envolope on one sheet. This cllllnge outde possible 11 saving ot approximately 2,000,000 envelopes annually at a 

cost. of $3,030 rwd lully eliminated tbe work of inscrljng letters in 

and 6clliing envelopes. Discontinuance or t:.rnDsmittal letters listing mtUl'TIS trllllsferred to 

agonts and collect.ol"'3 saved much time and e:.. pensc in tYlling. 

Filing of corrcsponrlenee with roturns saves duplieate assembling 

ami senrehing {or both corrcspondcnco and fln-CRue agollts' raports. 

Elimination of cont.rol card formerly used in chflrging rcturmi to 

the fiold made Ilyni}uhlc sufficient filing equipmont to proyido for 

control cards on tho 1927 returns. 

Houting by sorting section direct to revenue llgmltB of indiyjdunl 

rO~lIrns showing discrepancios hetween incomo reported und income 

disclosed on information certificates resuJt.ed in tho suYi.ng of clerical 

and Iludit timo. 

lnstllllntion of fivc ndditional sorting nluchlncs e:q)edited the work 

in the sorting sectiun to a great extent. 

By fully informing taxpayers as to adjustments mude to figures 

rcpol'to'd on tllcU income t.a..'\: returns which result in changes in tax 

liahility tho unit effcet.ed a reduction in tho number of uppcal" filed. 

In orelct' La accomplish this, 60-day letters are prepared stll.rting with 

the taxpa:yer's books and records and each succecding step und adjustlnent is cloarly disclosed. 

A change made in the rules of the Beard of Tax Appeals permi1.3 

agcnts wllO ure pmscnt at tho taking of depositions for tho use of the 

board to reviow copies of such.depositions before they urc fonvarded 

to Washington, Previously it was necessary for ngonts to porchase 

an cxtra copy of depositions, whieh expense hilS now been sllvcd the 

Governlllont. 

Arrangements wero perfected tha t result 'in furnishing to each 

collcctor and ngcnt in charge lists setting forth the names flnd addresst!s, yenrs covorcd\ and dockot numbers of cusos docketed by tho 

Board of Tax Appe8. s. Tbose lists eliminato mucb special COI~'e'

spondenco with respect to such cuses. . Procedure WllS chllnged relativo to the furnlshitll? of ccrtifind eopios uf rcturns nnd relllt.ed papers La taxpayers or the.r representatives. 

In tho future this function will be performcd by tho roeal'ds division 

or the IncoJnB Tax Unit. This chanO'e makes possible the fomishing 

of such copics in n mueh quicker tn~e thun herewfore und at a decrellsed uxponse. Ucvenuo agenl..s in charge arc now requirad to for"..ard an extrfl. 

carbOIl copy of each revenue agent's report on consolidated returns 

or roturns of trunsportation or public utility corporations. This 

procedure eliminates the COpying in longhund by auditers of large 

port.ions of revenuo agents' reports. The carbon eopy 01 thc revenue 

u""cnL's rcport is prepured by the auditor a rO\lgh dm[L for the u:;e" or the stenographic section fl.nd saves consideruble time both for tbe 

auditol' 8.nd for the st.cDograpber. . 

~;rHER ECONOMIES 

Economics not properly attributable 10u ehnuges in ol'gv.nizlltion or 

t.o chllnges in proceduro resulted Il.S a consmjuence of tho-fnllowing 

cirCUlllstnn(,{,6: 

REI"OBT OF COMMISSIONEB OF INTERNAL REVENUE 39 

A subs!.untial salTing was accomplished in t.rnvcling eXpenscs of 

revenue agcnts. During the eight months ended February 29, Hl28, 

thero was expended $392,301.05, as eomparod with $412,944.34 the 

eOlTcsponding eight months of the previous YCllr. Tho economy of 

520,693.29 is tIllite surprising, in view of the fuct that the maximum 

por diem allowallce for subsistence was inereuslld {rom $5 to $7. 

This sln'iug WIl::i po:,sible only through im\>l'OVClllenl. in lldlllinis· 

trati\'e control, which results in grefl.tllr experience llnd l~ bettor comprehcnsion of thc problems in the field offiees. 

Sllvin,g \\"us llccomplished by eliminating the j)l'intlug' nt the botetom of die 8ce(lnd sheets of Lhe different soctions thllt jJlltild lett.C'rs. 

At present plnin pllver only is used as second sheets. 

lhc tmnsfor of audit llctivitie,.., of the Income Ta.x lJnit rl'om 

Treusury Annex Nil. 2 to the NutioHal Pre;;:; I311ildill~ made possible 

the relemw of surpllis furnitnre vallled a.t $7,362. This movc 1l1so 

rcsulted iu the discontinuance of 18 main telephone lillflS and 43 

extensions, with l\ dircct saving of $1,281 tlnnualJy. 

During !,].e ])llst yellr II number of forDllctters wcrc udopted which 

grcutly redllccd the umount of typing requircd. 

By substituting onionski.n paper for manifold 111lper und 4~pound

carboll puper for 7-pound puper, the cost of typing eOJlsolidll.ted 

schedlilcs WIlS redlleed by sO per cent. Previously two writing;; were 

neccssary to make the number of carbons req uired. 

llEDlJeTION IN FORCE Alii) PAY ROLL 

As n· direct conscquence of the ehanges de8cribcd above und of Il 

doser adUlinistTllti\·c attention La personnel matters, porsonnel has 

been reduced and t.he cost of operation los~(med U::i indieated belov-:: 

BetwcCtl July], 1927, and April 30, 1928, Utere Wll.'i Il I'eductiou of 

294 employocs in thc Wll.shington force and a. deereul:ic ill tho pll.y.roll 

8.lllotllltillg to $712,020. 

III thQ Jield service, efforts were made to secure highly trained 

technicnl nml clcriell1 personnel in order that the'basie lludit of income 

till> returns might proceed at the most rapid rate possible, This 

occasioned llll increll.se of 196 employees in the field ser....ice during this 

pcriod lind a pay-roll increase of $501,920. 

A totlll {[eerellse of U8 in personnel, with Il. consequent 5ayillg in 

annual pay-roll expenditure of $210,100, was thcrll(Ol'C effccU'.d from 

July 1, In" to April 30, 1928. 

SPECIAL ADVISORY COMMITTEE 

Th~ special lIlhisory eommittee was ereated ag, nn emergency 

orgUDlzation ,July 28. 1927, primarily to consider Ilud aot upou, with 

the approvl.l of the commissioner, cases pending 011 appuiJ bcforc .tha 

Bourd of Tlix Appeals as a result of the mailing of defieicne}· !etten>. 

The O\·der crelltill/!; tJ\e commjttce covers the following classes of cnses; 

(u) ClIses pending in tllC burcllu on which tIm nd\'lco of the cOJnlIlissioner is degircd as to qltostions of hurcnu policy. 

(b) CllSC~ tll'i>iillg" out of the mniling of dcJicip-lley letters 8.S prescribed 1)\' the l"(;\,cmue llCt of 1926. 

(e) Cuses lIot fllllillg" in (a) and (1I) above, Sllbmit,ko to it by tJw 

oJface of tJLC c(\lI\llliS!:iiounr. 
40 REPORT OF CO:P<lMI6SIO:KER OF INTERNAL REVENUE 

Thercsponsible officers of the Bureau of Internal Rovenue considered 

.such an organization necessary OIl account of the aecumulation of 

·cases pending before the "Board of Tax Appeals. It is comprised of a 

chaiTDlan, 12 members, conferees, auditors, and other l'eqrnred personnel. In selecting the membership of the committee, careful consideration WIlS given to the broad experience and tcmperllment of 

the individuals who were to De nllmed in order that the number of 

cases in litigation might be diminished as far [IS consistent with good 

!l.dministration and with the law and regulations, it being clearly 

understood that matters of Federal taxation are fuudamenta.lly 

matters of administration rather than those of litigation. ' 

. Cases pending <?n' app~fll are consid~rcd., when within the jnrisdictlOn of the eonn;lllttee, eIther on applicat10n of taxpayers or on the 

committec's own motion, and cases on which deficieney letters have 

been mailed, aud eomplete consideration has not beon accorded prior 

thereto, by the Income Tax Unit. There were many eases in which 

defieiency letters were 'inailed .wherein taxpayers have not had an 

opportunity to be heard dne 'to·the fact that the letter was mailed 

because of the impending rnnning of the statute of hmitation; cascs 

in w4ieh an obvious mistake was made by the bUr£~au; cases wbieh 

·ha.ve strong mcrits on ,both sides and cases which have come nnder 

the committee's eonsideratiou ill which taxpayers had failed, for one 

reason or another, to submit the rcquired evidence or substantiating 

data prior to the mailing of the deficiency lotter to overcome the 

proposed adjustmeut resulting in 'a q.eficieTlcy tax. It-s jurisdietion 

is limited to cases involving predominately issues of fact but which 

cases might also involve mixed questions of fact and law. 

During the period 9,659 cases wcre disposed of by the conwlittee, 

involvin~ 16,890 taxable years. Of this number, the committee took 

jurisdictlOn and considered to ll. conclnsion 7,566 eases, involving 

12,894 taxable years, roaching an aweemont or eliminating the necessity of filing an appeal in approXImately 55 per cent of the cases. 

Thifl is eonsidercd full'warrant for the creation of this emergency 

organization, and with the same results obtamed during'the ensuing 

fiscal ~year the problem of accumulation of nnneces~ary appeals 

pending hefore the Board of Tax.Appeals should be materially reduced. 

1n order to work toward the settling of cases with the least expense 

and inconvenience to thc Government and taxpayers, there have 

been assirmed throughout the country 28 revenue agent conferees as 

represent~tives of the committee in the offices of revenue agents in 

charge. These conferees had been ou detail in Washington during 

the year for a period of 60 days' in order to receive instrqetioDB in 

methods of procednre in dealing with snch eases. 

T:EPOHT OF COllnnSSI(lNETI OF IXTERZ"AL REVENUE 41 

Repo'r! oj work of thr' ~pc~i[J1	 Ildt'l:wr!i co,;wdllce from August 1,1927, to 

J,mr. SU, 19118 . 

1,~pp"~~~~~<:1 wilh r,O-'lO}' 1~I,ters :\1;,;001l0ueou, C!lWl 

'corn t""o( I' TH. Nom I'•.,-or I T~x K=· oorol Tllx 

=e" yem' CBseS }"~rs =s yea,," 

o."o",",,"o",","o","",",",ro-,"..".".----.".".-I- 1.2% I-~~-~T-~'I~--'""'"~ Reooi"edt"JLlne3D,I'rlB..•.••••.•.....• 9.~~~ Ifj,j~11 4,089 7,100 Il8 213 

ToillJ _..... 111,&15---:-1. 18,6111 4,5111 I 7.815 100 I 500 

DiS~;;t~,~,~,~~:':e~L· -•••..••.••.:1-. ~.~~Il 3,MI I .I,!?~ j 2,~~

._._.___	 '~ll:'1'" 108,)84 .wl;3 b 

Nocheugell_ •• • __ ._"_ .•••.••.:~ •. ~~_~~I 37 00" 

,ToteL•• __ •• " ••••.••••.•••..••.•••. ' 4,fi2b I 7.S71 I 1.822 4.82111 119 203 

I
 

NOllctiou •••••••••••...••..•••••,,_.__ 7261' I'JI21~1 ,,~ I '" I 'M Rclurned_ _ • 50 82 f,3 117 I 1 2 

TotaL ._•••:•. ----:--mT-l~~I~I--""---------u,.;

Onhen<:l June ao, MS •.•••••••.••• 5~wr=9,WT=~I=~!--",-

lllo:CAI'l'l'ULATlON 

f Di,poseu of <:luring period T"I C""'-i y.~n

4,62S I 7.3.; tJ::fa'~lfeii'-rS~:: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ...:~: :::: ~,8Z'1 4, &20 

MlSoollaneou'..•••.••••.••••.•••,. _". _. • • . . _ Jl~ 11lJ :Erroneously re1erre<:l to committee •••. _•.••.. _••.•••.•••.•••..••.••..••..••.•••.•••. 2,003 3,006

, Total	 '-1-­ ~,6.'ig 1~,g30

______~~_------".---------------II 4~~ If~~3~·II~:,;~~

81:=1,~~ ~~:~"gl~i1: ::::::::::::::::::::::::::::::::::::::::::~:::::::::::::: ~~.~~~l: F" <~ntl~~r.::~ ClleDge. rooomll1ended, ugre"meul uot ye, filed 1 • . __ . __ . ___ _ 7 4 

ApV'1al< Gil-daY ClIse< 

Do~ci")Cl-' vrovu.'O\] 00 [,,,,". tt'cowm~od~~ fn, S<'ttl~rncnt_ ••••.•••• Dolle~ncy "''''''''vutod ~o ,.."', n'Nrnm,'n,I,"i t"r 'c'tlemeDt.. _ $H. 1~m. :J~[•. 1)4 

1g, 33g, 700. \16 

$:]1.421,937. gg 

11,443,:H1. 60 

J)61lcltn"" \h,,,,~...,,,,j l-'''"",ut"gO 01 <-I;.."....... 2-I,78~,6IS.98

w " ~, 978, 500. z(l 

n,flciooty l>ropt"e~ uo ~11 m,., b"",U8'1. . $12{, 798, G81. 31 D"l\ci6Il~Y raromvuled 00 oil (;l,"' lla,,'I1<'<l_ gl~ OM, 700. 04 

•	 DeliriH'el' d'e,,,,,,,..-l .•.••••. 31-, 768, ~15. Z7 I'e,oon'hf> «! dto,e.l.iO _••.. __ ," , No< ;oo1u,lo~ in ra......, "'~ll"d ~~. ~~,o,-,w.n"
---------- ----

---

I 

REPORT OF COl\l:MISSIO~ER OF INTERN....L RE....ENUE 42 

MISCELLANEOUS TAX UNIT 

The Mi5celluucou:> Ta..... Unit is charged wilh the administrntiori of 

all t,txes other thlln income tax. The \luil is composed of tlu'ee 

Jj.",isious, nUllIely, estate lax division, miscclllillCOllS division, tobuec(). 

jivision, and I\n llppcals find review sect.ion which iii> attached to the. 

office of the deputy commissioner in charge. The cupit,al stock LllX' 

division was fLbolished March 12, 1028, fLnd Il cnpi\.DJ st,ock (fiX 

section WElS created in t,he miscelloneous diYision for the purpose of 

cotnpleting the remElining work in connectioll with the: nudit of 

returns, determination of assessments, llnd UdjustlllCllt of claims. 

There ....ms 1\ fnrthel' rcdnct.ioll in lh\I'SOllllel dUl'ing tho yene amount. 

ing to marc thEm 10 per ceut in the estate tnx division nnd ill the. 

estlll.c t.fix field force. In the flbolishmcllI, of the cllpitll.l stock IflX 

division find eonsolidution of the relllElininl! ponion of that work 

with the rntsccllaneO\ls division there WItS etreet.cd a Illuterial reuuction ill persollnel. ;>"1ore thElll Eln 8 per cent. reduetiou was efl'ectoo_ 

in the personnel of thc tobacco division. The work a! the divisions, 

is pTlletically on fl current, bllSis. The following tnbles show the. 

challges which oeeurred in ~el':;ounel aDd PilY rolls and in t,ax coll\Jctions. The ItCcornpli.shments ttrc sbown under the section and diyisions following. l'EllSO~N];L ASD P ........ ROLl,
 

l'ersonneland Eillnuul pay rolls of the unit us of June 30, 1927, and 

Junc 30, 1928, ElI'e shown in thc following tElhle: 

I'oy,all P"l"l'on"ol 

I 

Dlvblon ,,~ '0,....1 ,~ (+). de­ (+l, de· 1927 

croase(-) 

1lr.'i 1'0'­ arooso(-). 

-

+' 1-11.380 1-13, 820 +J~.+l(l. E.ecutlve office __ ••..• __ •• __ ••••.. 

'"

.. -u M,~ ......------ -,,~ Cap'Ul.l slOCk Ill:< dlvislon•• ___ •..••.:: : -•• " ---_.... " -w _~\4Sll

~Sl.Ot" tll:< divisioD•.••' __ ••.•••.. -- . -•.••• .. m.740 107.260

221.1211 249.760 +2G, t;l0 '" Mjs"~lIl\DOOUS dl\·jslon••••• ___ •.••••••---­ +10 _10. ~l!I

TaMe"" division•••.•••.•••••••.••.•••.••. " 1M. &80 113. 7~0

1134,500 _71.Z2l'l 705,820 TOlal.•.••••••...•••.••.•••••••••• ~" 64e. 700 _~I.SOO 1~2 -21 ,,",001 Estatel.ll.<.lle.ld' ..•••.• _ •••••••••. ~-~ . .........
 .~ . 1,W3,820 1,2>1.300 arBnd >otaL •••• _. -. ••••••••••••••• 

'Tho lIokl depull", £>Il(\ />jl~n"'llSslgned 10 luv""Ugation 01 L....cS ol.her lhun ",,~n'~ (.... are n<;1 nUo.ched 10. 

Ulls unit. 

TAXES COLI,ECTBD 

The following complllllti\"(l statemmd ~hows the aIllounts of t-hediffc.rcnt taxes collected for the years (\nded Juno 30, HI27 and ]9:28~

I 

In""""'" (+\, docr......, (-

.." 

Fl..,s] yllll:'-

lOr. 

I 

Olll8il 01 (ux 

Capllnl.locldllX.._••.. .•••....•••. _....... $S,970,23o.fC t<l.1\:O&!02.3~ -S2>I. 12>. 54­ Estnl"ln••• ••••. ...•• _•••••. __ ••.••.• IOO.331'.MH_~1(; OO.087,!:n.~7 -40,252.617.l1li, 

M;"cnllaneoWl stamp tn'''''•••••••••••• _--,L.. .... ~u. MIS. 815. ::'S hZ. Z~I. r,a. el +11. 722. SMI. 3:1 Sal"" tII.(I8•••••••••••••••••••• _••••• ••••" •• _ 95. :IO~. 658. roll 1lO. 01<. 1>:13. l~ .-15, WI. 1M. W. Spi,i~n&l'C<lti"ttu""••. __ •.••. ' ....•_•••• _. 22. 41l1l.z,..._OO 1~.m22l:l.B(I -~~.~..l.I~ T.oba.coot""es _•• _•••• _••• ••••••••••• __ ••••••• 37fj,I7O,2(l,\.Dt. :JtI(I.4[,(1,04I.03 +20.~S36.~

Totnl ••••••• __ _ 643,721,0'16.00 eI3.600.214.W 3o.'QJ.b31.l>l II. ­

REPORT OF (JO:MMISSIONER OF INTERNAL REVENUE 43 

APPl-:ALS ANn REVIEW SECTIO:-; 

The nppenls llud review seetioll hold!; hemings ill eElSCS 11rising under 

the varions tux laws ndministcJ"ed hy this unit, I'enders on request. 

from tho heads of divisiaus opinions on law questions Elrisiug in connection with the administrntion of such tax IIIWS, Ilnd reviews the 

aetioll b\ken by the di"isions on all e!EliIilS fw refund 01' I.blltenwut, 

flllowed fur I1I1IOUrtt5 ill eXcess of $500. The lll11jol'ity of the hearings 

are held in connection with estllW taxes, bllt alnrge number inYoh,c 

the vnrious excise t-nxcs, such I\S documentnry stamp, sllles, and tuxos, 

on udmissions and duos, etc. During the yet1r 547 heElJ'ings w('re held 

and 683 fonnul opinions prepnl'ed on Cllses ill which hellrings hlld 

been held OJ' on whith formal Opilliou hud beeu rcqueswd by hends of 

divisions. Thcre ..rere reviewed hr tlJis ;;cctlon during the year 3,203 

claims for I'ellind and llhEl,Lemell t, IIml os til te Elnd gift tux Cllse;; resul tillg 

in cCl·tificates of overassessment. 

A t the dose of t.he yelU' there were 47 on~es Elwlliting hellrings sched-­

uled fol' future dates; 18 cases in the hunds ofmelllbers o( this section 

ElwDi(.ing furtl'N' eviderwc from lhc tllxpuyors; 3 ellscs ill the 11ll11ds of 

members Il.v:niting slIpplementnJ reports {rom the fi:eldj 8 CHses under 

eonsiueJ'fltion where nil endeuce bad been submit,ted; also, 20 cases· 

fmlllly ucied upon by t,his sectioll but awuiting litt-eotion of the YalulItion section of the estllt.c t~x division. 

Thel'e were foul' members in this sectiou during the fisealyeElJ", thc 

salllO number liS during the preceding yellr, while the work performed 

hilS bcen considembly gl·eater thEln during' the preeoding yeur. Cl1ses. 

nfll'c heen disposed of n,s expeditiou",l)' u:; possible after final submis-· 

sian !lnd prompt fictiou in the submissioll of ndditional cvidCllco or' 

bJ"iefs hR5 been insisted upon from ta)"l>llyors. Every effOl't has been 

mll,de to dispose of cases tinnIly, so t.Jmt further review would not bo 

neceSSI\J'y eithor by the Board of TllX Appeuls 0)' the courts. 

}:ST.~TE TAX D1VlSIO:'> 

The estElte tax division is respollsible for the ll,dmillis(,l"ntion o( the· 

estate tux im~osed by Title III of ti,e revenne aet of 1926 itS Illllended 

by Title II, I t1l't 1, of tho reyenlle ElcL of 1928, and the disposition of 

Cllses imTol...ing est,ute nnd gift tnxes UlldCl' repcuJcd sl.lltutes. 

Tile nmendatory provisions of the rcyonue lIet of Hl28 lllElde 11 fewminor eliullges in the Hl26 llet, p1'obably Lhe most impurtllnt of .whieh. 

ig the: section t.hat re....iycs the Elpplieatioll of credit,::; (or gift tllXCS pllid 

by II. donor llgllinst Fcdffi'aJ eswte wxes imposed upon his estllte. 

Other-wiso tho e6tato tnx provisiolls of the 11)26 uet rClllElin in full 

force lllld efl'ect. 

Ooliection8.~Estfl.te tllX collections llrnount.cd to 560,087,233.97, 

compElred wilh $100,339,851.96 for 1927. The decrease is due, first, 

to tho incrense of the specific c:-;emptiQll fro111 S50,000 to $]00,000, llS 

provided in section 303 (n) (4) \If the re\'ollue act or ID2IJ; .second, to 

the 80 per cent credit provisioll ill seetioll 301 (b) of the sllmc IlCt lind 

consequent Jegisllltioll by most of t.he Stlltes in_ which the greutcl' pllrt 

of [,he estute t.uxes were colleeted, dosiglll1d to cIlllble tho St,lI-tes thelllseh'es to collect and nhsorb l,ho fllJJ SO per cent credit. lleeltllse 

estate tu..'\:es lUll not due uDtil one: yenr lifter the dato o( dellt-h, tJlC 

effeet. of the pro,'isiollS mOn(.joned ,\~as not reflecl.rd in the coUectiom;. 

.,.l5-1ti.t};-;;-~ '. "" 
fl., 

44 HEPORT OF CO:UllIISStQNF,It OF TNTER!',\L REYE~UE

until the current year. The pnrtieulnr problems of both office lUld 

field force fire those dealing with legal phnses of ta.'Cation upou propert,y, clnims to property, llnd inLerest therein, together with the vnluuLion of such properties, claims, and interests which arc trllllsfClrred 

into the possessiou of others by tho oyent of the denth of 11 person 

'whose estate hecomes subject to the Federal estaLe tax IIlW. An 

ndequilte force of t.rninell !lttorlleyFi nnd ilCeouutants in the olliee 

!lud field l1lust he mnintainml for this purpose. 17wesl.iga/'ions.-The fiold force, whidl opel'ates under the direction 

of the deputy commissioner through tho iilteroal-myenue agents ill 

cluu'ge, wus reduced 10 per cont dul'illg the -"euI". During the !wnlO 

pct'iod there wus a decrease of 25 Jlel' cent iiI r,he number of new estlltetnx retmlls filed, with tho resulL thllt there werc iJ.pproximately 2,000 

less cuses on hand in the field thnn in 1927. The field force submitted 10,540 e5tdt-e-tnx find 43 gift-tax major report~", compfirod with 

12,899 est,ate-tllx and 396 g-ift-t,ax mlljor reports in 1927. 

A:udil.-Thero were filed 9,:373 new estilte-tax und 27 delinquent 

-gift-tax returns, compared with 12,538 estate-tax find 2,523 gift-tax 

'returns for 1927. The number of retm'l\S nudited was 11,:328, compared. with 16,087 for the Ilre\'ious i':elll', while tho office perso.n~l{ll 'hllndllllg cases was reduced hy 11. Ihere were 1,?84 eusos aWiutmg 

nudit Ilt the close of the yenr. Claims (md pl·oiests.-Oyemssossment procedure similar to that ill 

i oUed with respect to income-tax returns for a number of yom's past ;1 : was adopted in Qetober, 1927. As a result of this' procedure, the 'I ndjustment of estate-tux oYernssessments is more efficientl~y aDd 

occul'lltely uecomplished and tho possibility of error in the deter­ II minutioll of refunds and obatelllent:.s is reduced t.o a minimum. The 

II £tfitUS of claims is shown in the follov.ring table, in which oyerassessmonts allowed and refunded or 'Ibowd arc included: 

Esww·u", claims 

A!:n(eIIWn( Unc<>!lectJblo nel~nd

NUDl· Num· ~-I.moum NLllD· Amount ADloun( 

REPOH.]' OF COM.MISSIOXER OF INTERNAL n£\'F.NUE 45 

Included in the nmount:.s of estate-tax and gift.... t,ax refund clnims 

'allowed 81'e $2,609,845.85 and $137,980.:31 refunds, respectiycly, 

without interest under the provisions of scction :325 of UlQ reveuue 

set of 1926. lneluded in the totals of the Sll1U6 refunds ar043 estaOOt/\.'{ judh'TIlent claims lllnounting to 85,742,014.63 tlnd 2 gift.... tllx 

judg'lIll-lJIt c1llims amounting to $58,902.81. 

Under the Jll'ovisions of the first, deficiency ltct" tiscnl yctll' 1927, 

the number und ItlllOlHlt of claims allowod in excos.,; of $7S,000, 

roported to the J.oillt Committee on IntOrJIll1 Re\'ell\lC Taxntion 

during t,ho yonr, 'were as 'follows: 18 esta,be tax clll.illls fOl' reflmd of 

$3,604,891.91, on which $469,256.75 interest was ll110wed a.nd 

$104,786.12 tax WIlS nbnwd, and 2 gift-tax claims for refund of 

:$456.739.08 OIl which $SO,858.39 interest was allowed. Included in 

the number llnd 1111l01lllt of estate-tax refund cllliIlIS ll11owod 111'0 265 

claims for a totol llInount of 521,485.07 and interest thereon of 

:$3,064.7:3,1.110\\"11 liS Alien Property CusLodian cases, allowed under a 

precedent decision in tho Cornelia Roosevelt cnse. The checks 

issued in those ellses wore never delivered hut haye beon returned for 

cancellation as n result of the enactmeut by Congress of t,be settlement of war claims act, re\Tersiug the court decision. TheBe part,icu181' claims will be rejected in due course. 

Thero were pending lIt the beginning of the year 367 protest, letters, 

and 1,177 wero recei\"ed. Thel'e were disposed uf 1,382 such letters, 

involving $29,SGG,77(j.44, lenying 162 on hand nt the closo of the 

year. Most of the clilims Ilnd protests during the yelll' concerned 

questions of transfers, of thc constitutionality of the retroaetivo 

pro\·isions of the estute ond gift tax l~w, and of deductions for ndditionlll ILdministrative churges. 

Files.-The files on June 30; 1928, contained 192,528 estate tllX 

cases and 2,59:3 gift tnx cases. 

Statisfics.-The stll!jstielll datil for tbe 1927 returns, showing in 

comparati\Te und classified form statement.:> of totnllllllounLs of asset.." 

included in grQS::; estutes. totnl amount.s of deductions and credits, 

total net 1l1ll0Ullts tllxed, und total of resulting tax are being compiled 

and will he published in the burellu's report, Stutisties of lueome, 

1926. These stlltistics IU'e limited strictly to tll-xpayers' statements 

and do not COlli prise data llg to defieieucies finally determincd by the 

Governmon t. 

MISCELLANEOUS DIVISION 

The miscellilllOOus division is responsible for tho administration 

of those taxes imposed by tho revonne act of 1926, as anlClnded by 

the revenue act of 1928, on admissions and dues; on the SIde of p!stols 

and revolyers; of those tnxes pa~yablo by stamp Oil the issue, ssle, 

and trlUlsfer of -stock, on sules of products for futuro deliyery, on bo~ds of indebtodness, pllssllge tickets, playing cllrds, and insurance 

policies i-ssued by foreib'll corporations on property ill the United 

Statos. Tltis division is Illso responsible for the ndministration of 

the stnmp Ilud specilll tnxes imposed under old stlltutes on 0100­

margarino, ndultorflt.ed butter, renovated butter, mixed flom, fillod 

cheese, white phosphorus lUlltchos, and cottou futuros, nnd t,he disposition of cases itryolviuO' tllxes repealed by tr.e mvellllO /let of 1U28 

and prior reYenuo outs, including t,he eapit,1l1 stock tlIX, lllunufncturers' 

exciso tax on j,h(J snle of nutomobiles and mot,()f cycles, antomobile 

On hand July 1.1927.• •••••• _ ltllOOlved•.•••••.•_ ••••• ---_•• 

.' Allowed••..• .••••• __ --_•.•••-­ llojeoted .•.••• •••• ••• . •• On haml Juno 30, 1928..•..::: :: 

". her 

~BT $l~, ~ro, ~'l4. 00 000 ~, 1,,7, 112, S,I 

1,7D2 1 14, r.4U, 8H, BU 1127 ' 3, B88, 284.. ~9

m 8, \PUll, UI.OO 

""

~,020 I7,l()4, UO. 1B 'I
 M,~'OO

22 17,007.:16
 

8,~lo.~~I.U2 42 32,105. 2J


om·lEU claims 

Rdund Abolemonl 

Num·1 iUnonn~ INnlll- Amoum 

~I ber _ 

On hand July I, lilT. ••• _. •••• •••••••••••.••.••• 21 I UU.5n 12 -----••_•••..••••. 1l000I"od. •.••.•••_ .•••. •.••_..••••••.•••.•••.•_ 42\11 :l.l!H.OOI.IiO 12 $51,00/>.26

Allow",L_•••..••. _ .••..•••. - .••••7 ......-............. :167 '2,005,107.51 12 sl,oos.26
 

" 

, " 

~~n:,;:,l·jun8:iii;ili28.:':::_:::::.::::::::::::::::::::::::: l~ I I, ~~& ~~:;~ :C::l:::::::::: 

1IncluJe"l.I06.770.1S Ime....Lond S.58T.li2J.48 allowed In 097 ~O'"S "" over"",essmooLs WlU'~"lalm", • luolud"" 1i1lO.7aUlS eJlowed In 7'l "".... as o'·cr........."'ou" wl(hou( claIms. ­ '1001"d... 1267,O':l3.07 iut6"""~ and ~7:W4.o;l 01\0"'0<110 lJ cOSu' "" cvera",e;;gme~iLho"l claim•. 
I
 

REPORT OF COMl.l:lBSIONER OF INTERNAL REVENUE 46 

part.s and flree8sories, llnd the taxes on jewell'v, cl~real heYerllges, find 

on the lIse of foreign-huilt boats. Hs work iT;cludei!- assessments and 

compromises of all tllxes lldministcred in t,hiiJ unit, also ,.,..ork of interIlo.ll'CVenuc character in connedion with spirits, wines, fermented 

liquor, and narcot,ic tUXI~S not, allocated to the Bureu.u of }'rohibition. 

Beceipt8.-Recelpts from admissionB, dnes, and excise t,axes for tho 

year tlmonnted to $80,014,533.19, compured wit.h $95,205,588.U9 for 

HI:37. Thi!> decrease is due to the repeal of t,he excise tflX on autolllohilcs, effective 1\.1a~y 20, 1928. Colllwt,ions from miscellaneous 

stamp and special tll,xes during the yeul" were $52,261 ,1374.61, corupored 

with $40,538,815.28 for 1\)27. The iIWl'l\O,se WRS lllrgely due to the 

reeord-hreaki.llg yolullle of sules rmd transfers of stock uuring .t,ho 

fiscal yeo,r. Colleet,ions of delinquent copita! sloek tllX during the 

year ",mounted to $8,G88,502.39, closely upproximllting the collections for 1927. Receipts under internal revenue lfl,ws reloting to 

distilled spiritl'l, ferment-cd liquurs, and narcohr,s for the nseol year 

1928 were $15,008,228.80. The tot'1l1 reeeipts from t9xes 3.dminist.erod in this division were $156,9G2,939.0.5. AajU,8lm~nt of daiJnS".-During tlw fiscal ycar, 24,!l21 claims w('·r8 

received and reopened, eompared with 2G,9n Mcoived and reopened 

during the yt'al" 1027. Them were 28,809 claims adjusted, compared 

to 23,766 cloims adjusted duriug 1927, lcaving 5,977 on hand Juue 

30,	 1028, compared to 0,86-5 on hand ot t,he dose of the precedi....'lg 

y(lOl·. 

. During bhe year there was allowed $613,528.97 as intem.gt /lcerued 

OIl tt;xes refunded, eompal"ed wit.h $578,184.22 ullowed duri.ng 1927. 

-1-	 B.eluncl R~tl,"IDLion I .~ l,.te.ment I~~~·etible

KumJ ~l1m NUlll­ ,,, Amount I :-;nm _ h~r I _'l.mounl . Iocr "'mount ~I_J 

Amount. 

1229, 829. 24. ,.,. '~,o I, 1

0" lund July 1, 1927 fjo17$14,44~!l9~ W......... 348$2,on'~1-S4\ "
 ILl:). 060. 8!! Reccin<l •••••••• _ 5187 13,070 221 ~~ •••••• 737 5,621' 071 9:l ~"O 2,~aU ReODen"'!. .... . 2'n, 310,34021 •••• _. -". W 15~ ~C2 ti8 3 8-18, ,Ill;. ~l All?we.d .•••.•• 1 J43; 3.4~?,032.861------1.······---.1 071> 1,~79,~52 41 1,0:;01 25,2lJl. 41 fulle<:ted ..• ••• 533 IG,S,,3,138_Gg •• •••.1 21~ I,SU,83220 1\5 61, 7~~.6~

OnhaUdJUn03ll.19:1S._\1,7551 ~'Il"483'22I 'I""_' 1 22'1.,788' 1	 931041 • 

MI,,,,,nsrll'(H" ,temp' 0" h.•nd July L 1~27 q~~' 1~, ~1. 6~ I, 170$2:~\, ~W~: 41 U1, ::~o C3 41 1",",7IS.l>l 

l"OOIHd •••.•• _1 ."1	 IGI,:190_9, ~,741 53\,l.'2.tO' l~GI 82".J 1~ 1(-'0 30,.W.38 i n"'lpeucd•....--------. 3 Zll.11 19 11, 708. J[,' 61 Il,m 29 .••..•••• Allowed .•••.• __ 2QJ r,O,175.20 ~.72'JI ~Q4,WB.Ql 13~ 76,;*" (~i W4 116,490.flf> ReJected •..• ..• 35 l(1-l,262,Q4 G9a 3OO,ISO_.II; 2, Sl 173 'j, ]1 38,812.&1 

On hnod Junc 30, 1928__ 1 "I 2:1.025.55 w.\ l09, 155. ~7 20 10 749 41, Hi 20, ~13_ B~ SplrJts-lIar<,,,nc: On hand July I, 19Z1_ .•, 1>1 38,74~.~O 8 WJ.S9 1751,015.919,04I l(j 1,7~202 Her<"eo __ 1 • __ •• _ '~12 162.(i9L:l8 234 17,576.'; 9,6251B,770,25~.. ~1 ~I 67,7:l4.M 1

~~I;'i::~~l~:::::::::::::'1 ~\ rs: ~.b. ~~ --iG; '-Tsiii-ii31 7. lltll:l, 51~',~~~ ~~I----~~ --i~;biB:~i He.leoted ••••• _. 56, 41, ?o6. 45 1. 13,Hf"I7 l14 263,146.04 I' 34,199.60 On b.end Ju"e 30, 192'>.. Z7 ll~,039.12 ::l:' 346_74 ".!,h~~ 6,()Q'\.300.D2' ; \8,~98_69

C~pi\al 'toek ,3r: Onhe",jJ111Y1,1927 •••• 1,214 $01 2.822,357_'" 

Z,4'7,4,j4.b['_ -••. -- .... • 180 ~2.iliI)·1I1 HI j~,~TlZ5 Hecch.~ 1 	 5241,;c>4,O:>I._1J4 ;15 72,7~1!l3

ffJ~~,~~r::·.:----..::::: ~~ ~:~~~:ilg:----J I ~I 5:J~'~ ~~~'···.iils~···sii:iji,:n7· ReJected ••.• 1,045 ~,615,19Q.O:;_ •• " ~'I 7\1O,I06!W, ~'l: ~,t;J8.55 Onh"ndJUlJe30.1~'l8__ 267 4:l'),~21.13_ .. 1."7310,00901 41 1,989_4B 

Total Un tl~'.ms: haol! Jul \. I. 1V27 _ 7, 'l8? 10. 98;;. 52; g6, I, 17;i ?56. 112~ 111 I 04-1 :l, 380 0<1(' 21 3MI ;V):k '1l0_ 55 Hoce]v.d ••••••• _ C, ~,l 16. 82'. 16l 5<~ 4 ll75 55:\••108 ~' II OW 25, 10<> (;(>1 1G I, r,r>li ~". 0;10. 93 Reopell~,I... OZO -"'6\l,Y35 I?! 1\0' 1l,700,,'0 £31 1bl.247_~2. 3 2.~1~l4 A 1I0"'c,l. __ _.•, 9, 735 4 ~3. 197 81 4 oe'" 3%, 838, ~i 8, :!'III 15. ~1O. tOO. 1;8 ,l: 761 1, 002, 7:1~ 73 

Hcjec(.d_. •••••••• _ 2.009 ~1.<:i<XI,5:">176 ~''''131.1.626_73 61.,1,2."C18,25Il.2'il 1(H1102,133.((>

l'~ t,~"d luno 30, lu1!l ----=~...: L!IO, 81m. O~I b33 100. OO~. 3113, 22~,11, ';17, 9~9~_· _15i>~OO. 04.1. ~9

/ 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 

J.lanujacl.u.rers' euise tax.-Tht! tax on the !Sale of outomohiles, 

mot.or eycTe!S, aut.omobilD parts and flccessories, imposed hy section 

600(1) of r,he reyonne act oj 102G, WttS le.pealed hy section 421 ()f the 

l'CyenUe Ret, of 1928, effect,ive May 29,1928. The lllilt-mentioned Il-ct 

nut.hori7.ed a refund or credit on ntanufactUle.rs' returns for thc t:lX 

paid on the articles mont-ioned which were held by dealers !LI1d 

jnt,onded Ior sale on the dote the tax was repealed. The time for 

filing mannfj}.eturers' returns for April and May WllS cxtmldcd to 

September 20, 1928, in order to permit t.hl\ taking of sueh eredit.. 

Accordingly, the collection of $5l,628,265.06 tax on t,he sale of 

automobiles, etc., Ior the year, which represents pI'/l(ltie:llly t.he 

collections f01' 10 months onl:r, eompfl:res faYoro.hly with the colli\{'.­

tions of $66,437,881.32 during the entll'O previous year. 

At the htlginning of the ycar there were 2,036 sales tllX credit ca,ses, 

tot,aling 111'3,803,499.80, on hRIld, and 855, aggregatiJlg $2,099,537.29, 

were reo;eiYed. There were 1,079 cases, aggregat.ing $12/J85,725.66, 

disposed of, IC!lving on hand 1,812 casus, amounr,ing to S2,017,31L43. 

The nct of Congress authorizing the !"Ofund of two~fifths of t·fte t,ax 

imJXoscd on outomolJiles on thc floors of dcalo.s intendod for sale as of 

!'.lnr(Jh 29,1926, resulted in the remittance of $7,4G3,l76. There were 

submitted 55,447 inventories disclosing t.hat on the date mentioned 

there ""ere in dealers' han.ds unsold 430,259 complete antomohiles, 

323 bodies, 406 chassis, aud 913 motor cyeles. Audit of these in.... entories baved the Go\'crmuellt $71,951.32 in rejocted credits, ""hieh 

flmount with interest, thereon ht;,6 been eoneeted. Rllfund clailtls flpproximnting $JO,OOO,OOO coYering lUanIJfOl'.t~lrers'

exeise tux poit! on antom()bile pflrts and ace-essori£ls were rejected dne 

to the mohili.ty of mlUlufa,cturel's to comply with the terms of the first 

deficiency act, fiscal yenr 1927, reqlll.l'ing return of nu)' tax refunded 

by the Govemruent to t.he ultimo.t.e consumer. A t.otal of approximatdy $27,500,000, which indudes the amount rejected on the :>ame 

grounds last year, has.heen thus sa\'ed to the Go....ernment. 

Initial·i.on fee.s.-Tn the case of Alliance CO~lJ\trv Clnb tl. United 

St.ate:"', decided in the Unitlld Stat,es Court of Clairi-ls, tho court held 

that alllounts puid to clubs lor shares of stock, the pure-haso of which 

"Was pI-el'eqllisi.te t.o .dub mtmbership, were not subject to tax where 

th9 amounts were intended, undcr eertain e(Jntmgencies, to be re~

turned t.o the duh members. Tn consequence of this decisiolt, thcre 

were lI!l~:nv~d 9,556 refund claims amounting to $1,807,518. 

Gert~catt?n and jih<s.-Durjng t.he year claiIli!S certi(ving work were 

centralIzed 1Il this di....ision. The Il-.'isessment Est,s, covering dist.illed 

spirits, PFohibition-narcotic, eapital .'>wck, estate and brift 1.a:<, child 

labor, nuscellilJleous RIld sales ta:.:, hfl,ve been brought togethcr and 

arrang;tJd by :r~ars and subjects of tax. 

Jlfatl.-Dunng the yeo,r there were recoiyed 41,639 letters, G8,462 

forms, and 1\)6 checks, and t.here w()ro sent ont 2S,870 letters, 38,383 

forms, and 190 checks. 

•	 Gonjr.renccs.-Durmg the ycar 1,290 conferences wcro held wit.h 

taxpayers and their mprcseutotins, as (j()mpared ",rith 1,190 in the 

fiscal :rear 1927. 

. ~1slSfssmenrlS.-A total of ilJ224,566,075.94, representing 266,183 

Items, was approved by the commissioner on miscellilUeous t;,ssessnwnt list.s, whioh ombraco oIl asso6S111cnts of taxes a.dminist.ered by 

this unit. Thoso lists ell.l'l"ied $34,569,799.37, representing 29,495 

II 

II 

i'" 
48 HEPOIlT OF COM:r.rISf;lO~EI~ Ol~ I'KTEr:XAL l:.EY£~:1JE

additional il.s.scssmont.s J'(\sllltmg rrom orlku f1udit 'lOd fidd im"osti­ ~utions. Tho llllH)\lllt of int,crcst fluid lIud Ill>sc,;scd Llll t,hc lIIi:':lcdJuneaus t.j\); lis!..'> tot,nled $2,21~~Jl~~G.78.

Offers ci,n compromis<'l.-Oll .July I, 1927, th,~I'C wore on hlllld 5,739 

offers in compromise, lLlllounting IO S752,387.05, which had bem! s\lb· 

miL ted ill settlement or linbilitics iucuJ'nld ill eonllcct·jon with saLas, 

tobacco, cnpitnl stock, estate, gift, spirils, Hlld tUlrc-otic;;, Hnd llIiscdJuneoll,; stillUP nnd :;peeiul t,Il.XUS. Them were 20,501 offers rc<..\civcd 

during the your Il.~grcgatillg $1,501,445.98, 2:2,O.j;j di,:;poscd or in the 

sum of $1,758,O\J8.ul, und 4,275 .ofrel's, ll.g'gl'cg-llt,in['; S495,734.42, un 

hand JUIlll 30, 1U:?8. Of the 22,055 olIcl's hundlcd, 21,079 were 

ll.ccopt,eo for lUllOllllts nggl'egating $1,54G,300,12. 

Cavita] stocle tn:r:,-Ali,hollgh this tax Wllf) reJlcIlI(~d as of Jul:'-T 1, 1lJ2G, 

tll(\re were l1ssessed dm·.ing the year delinljuont, and udditi,olwl tuxos 

llmolmt,jn~ to ·£10,544,788.75, Of this n.lllount, 5320,078,10 wUf) 

rcporteo from t!l(l field fiud $10,224,710,65 W/LS found duo upon tho 

fiudit of re(.UI'tIS ill tho bureuu, 

There were on hUlld nt. the beginning of the yeur approxilllately 

96,000 unuudited l'otUrJ1S. 'During ~hc year there wcre recei"od find 

reopened oD,120 ret,urns. All of these l'otUl'/1S have been uudited l1lld 

closed with Ow exception of about 1,000, which fire awaiting the 

rnecipt of 11dditiowd evirlmwe. 

.Doc1t1Tle11ta.r!l sta.1Tl11 tax.~'1'he stump ttlX {:ollcetions Oll honds oxoC\1 ted by corpomt;jolls, cllpi tnl sLock issues, pllssage tick(lts, and fUJ'eign 

policics of iIlSUrIIIlC(l on property in t.ho United Stut,os lllllountcd 

to $15,561,45D,56, compared with $13,044,445.65 for t,he preceding 

yeul'. The t,ax 011 the t-mnsfer of "toek during 1928 amounted to 

$24,208,537.68, compnred with 316,674,102.83 foJ' the previous yell.L 

These increfises were due i-O the yo!lllno of husiness uetivity duriug 

the yeill', lllld especill.lly t.o t,110 ynlume of sales on t,he Yuriom; stock 

cxchunges. The t,u;,: on silles of produee (future deliyerics) net,tcd 

$4,048,498.60, cOIIl!l<lred with $2,884,534.45 for ~he preceding year, 

ForeillTl-built bO(lI,~.-Tho speciul tux eollect,ed npon tho lise or for­ eign~bu~lt yuchLs, 1\lotor bOHtS, et,c., alllotJ1\((1d to $9,763.47, compurcd 

wit,h $7,966.7'2 for 1\)27. OleOma1'fla.ri1l.e,-There we1'0 produced dl1l'ing the yoar 15,:351,185 

pounds of eolored lind 279,348,104, puunds of Ilncolonld oleomargarine, compured with 14,501,929 pounds of colored 11110242,05'1,698 

pounds of uncolored oleomurglll'illC ill 1927, nn increase of 5.85 und 

15.12 per ccnt, l'e'-;!lN:liye!y. (See pugps 143 Illld 144 for ndditional 

t>tutiSLICS.) On ,July 1, 1927, thero wero 60 OI('OllllUWll'ine lIlullufflcturers in , business. Six now flwtol'ies begnn husincf:s dlll'ing tho yelu' ulld one 

dm;ed, ICilTing G5 ill business on JUlle 30, 1!l28, Tbere were 21,522 

1ll1lllUfacturel's' uno wholesale dell leI'S' l'e\.ilrlls I'cceivod, uf which 

19,750 werc eXfilllillod dUl'ing dw year. . For t,he fiscal yell!' 1925, 1,791,lj6S pounds of colored oleollluJ'l;lWlIle 

werc withdm\\"li froe of tax for export, eOllljl<\red wit.h 2,122,911 

!,vund" dnrin/!: the pl'e\'iOU5 yell.r. There wel'(~ wi~hdl'il.wn free of IIlX 

for !1sc of the Ulli tnd Stfl tcs}, 159,620 \lOu!HIs of_eoloreo oloomll'1;lll'ino 

durlllg the fisr.nl YI:lIr 1928, compnrol WJt,h 961,VS4 POUIl,OS tho yellr 

hnfVl"c. 

Ii , , 

"" 

nEPOHT OF COl\nnSSIO:\"EH OF INTEIlX ...L l!E\'EKUE 49 

Thore was collcelcd Illl(tel' the oleomurgl~rillc IllW us speciul lIud 

!>1.111ll[J (,ilxes $3,407,5V\),94 during t.hc yClll', eomp/l.l'ed wit,h $3,164,­

218.D4 for last yelil', nil incrcilse of 7.6D P{,l' eellt,. 

Certain yl'llow couking or baking eOllljlOlllloS whieh were Illudc from 

the Silille ingredients lIud in the sallle IllllIlIlar 115 uleomnrgarino 

oxccpt. t.hat- t-hey were churneo in watcr illSt('lId of milk, and which 

ll.pPcl1l'od to the depllrlille]l[· to be moro in tho nnture of butter sub· 

slitutes "hun trl!e cooking or b:1king eompollnds, wore held b'yTreasul'y 

Decision 4006, nppro\'ed April 1, 1927, subject.lO tllX as oleollllirgliriue. 

Two manufacturers lIffoet.od thereby obtuined injullctions restruiuing 

officillIs of the dCjJurtment, from cllforeillg the decision with resped 

(,0 tJiOil' purticulllr products. As a result the (lecisiun wus re\'oJwd. 

S\I h:'loquent1y bills were illLroduced in Congl'OSB (H. R. 10958 nnd 

S, :1247) to anwud the definition of olcllmilrglll'ino (,0 such IllJ extent 

liS to make it clellI' t.hut, t,heso compounds wcre to bo tlLxed us olooIllllrgllrlnc. -While botll bills were repmtcd fuvorably by dlC committees 

tu which they wero rderred, neither CliBle to II \'ute. The production 

of these colored cooking compound" is incrcasing und unless they lire 

ref)uired to be til x-paid us oleomurgarine they wiHe\'l'lltIllillysupplfiJlt 

Lhe t.u:\-pflid prod \lct to II considorll bIo l~"i:ten t,. The oleoIIlurgurino and 

dniry in\;('rcst,,, for the first t.ime joined forcos in udYocating Ildopt,ioll 

of this legisluf,jon. 

The dccio.ion of Lhc United St.llt,es Di"trict, COllrt fur t,ho Soutbern 

District of Ohio ill thc·cllso of A. E. Folcy v. Newt.on M. "Yliller, 

colloctM, deeidecl J-oJlll"ch 1, 1\):38, mil)' poso.ibl.r J·esuh in 11 decre~6e in 

the colleebons of thc t.IlX OJ) lll"t.i.ficifllJy colored oleulllllrgo.nne, The. 

(~Ilesbon inYohed -WI1S whethe.r certlliiJ oleoJllllrg'lu'ine sold by· pluintllf wns free from IIrtificilll coIOJ"f1t.ioll cRusing it to look lik.{' butter of 

nny shllJe of yellow. The oleomlirguriJlC under eon"idcrlltion WIiS 

composed in purt, of hydl·ogcnat.ed eoconuC lIud eoCwllseed oils which 

IHul ])eell suhjected t.o a. secret, process or t~·C'llJncnt fLfccr hydro-, 

~CllflboJl, which clIIH,;el! t,hem t,o aSSUllle 11 yellow color which wusilllplll"ted LO t.he finishcd product, Thc dCjl;Il'(Jlluot cont.ended that 

the color ill suiJ uils \vIIS not, olLtuml, thordoro oleolllilrgllrinc in 

wllich Sllid oils were llscd would not bc fre(J from llrtificial colorfLtioll. 

~J'ho eomt held Lhllt. tlw dfeet of the proccss WHS to bIing OUL the' 

Iilhcre,~t. fl;nd lutent ,vellow color alrelld,y in the oils, liS con.tended .by 

Lbe plumtill, und tlwt the color they i.HlJltLJ"wd to the 0leomurgul1.ue 

wus not due !O l1i"tificilll eolorlltion. In \'iew of this decio.iou oleo­

~lllLJ"gll)'ille mude whol.ly or ill purl. frolll (,he oils in qnestion, IlILhough 

It llllS II yellow color III ~crnbllillce of butter, will full lI"iLhin the elllSS 

.tllXllblc Ilt the rtltc of olle-fourth cent per pouud. Two bills were 

lllU:oduccd dwing the llbt, ,;Ission of COllgJ'e"S W t:LI( Lint-cd oleolllllrglU'l1l0 fit the ftlW of \() cents Jler pUBlId, th(J "nme as fiTtificiully' coIOl"(Jt! oleOIlUll'glu'iliC. ' 

HtJgulu~.iOll:3 73, 1L1)pr~)\'cd ,Tuue 14,.1928,.sililplilies gl·ellt.}y the procedure Wlt~ respeet t.o the export:J.tl.on wlLltOlit JluymenL of Lax oroleolllill'gllrlllE', adultcrllt.ed Llltt€r, Il11XcO t!OUI', und plllYin,r cards. 

.Adulterated butter.-Th(ll·$l wc.rc but two l'of!ist{'fed llilln7Ifllc(.lJICr5 

of l,ldultern.ted butter engnged in business dW'iug the .rear, lind their 

entire outpnt WRS rcmoved free of tax for export, 

Process or renovated. bllttl~r :-'l'here :"I·cre six lllllllldIictorcrs of process 

OJ' rellOYateo buteol' 1Il busmess dunug the yonI'. The..,. proouced a 

".. .,'" _, .-" I: , 
50 llEPORT OF CQr.n.nSSlo..'OElt OF IXTERSAL REVENUE 

tOL!\l of 3,160,465 pounds of prOcess and rcnoYllt.ed butter, compllred 

\\;th 4,'272,033 in 1927. Mixed jlol!r.-ThcJ'C were Hi makers or packers Of rcpackers of 

mixed flour engaged in husiness clw'jug the )'CilI', aud they made, 

pllcked, OJ' reptwKcd Il total of 11,794,080 pounds, cowpll.l'ed with 

11,035,002 in 1927. Filled cheese and white 1)7108]Jhoru8 matcht's.-'l'herc werc no' regis­


tered ItilllHl[llcturer:; of filled cheese or white phosphorus mat.chcs in
 

busincs,:; during th(l year Gild no cases of Yiolat,ions of these laws were
 

reported. Pla,ying cards.-There werc 81 manufacturers, rcpackers, or
 

importers eng!lgcd in business during the yellI'. They llllluufll.cturcd,
 

repllcked, or Imported 11 total of 56,:?85,840 packs, compn.l'cd with
 

55,196,758 pl~cks for 1927, Spirits ami narcotics,-Thn revenuc Ret of 1928 reduced Lhe LRX on
 

grnpe brRudy 01' wine !SpiriLl> used for thc fortificllLion of wincs froUl
 

UO cent::; to 10 cenLs pOl' proof glliloll effective ,June '19,1928. 'Vhen
 

such fOJ'tiJied wines nrc sold or removed for the mllnufRcturC of
 

vinegllr or the productioL1 of dellleoholized wines conLllining less thRn
 

one-half of 1 per cenL of ulcohol, Lhe tax or 10 eents a gallon on tho
 ~ape brtlndy llsed therein is LO bc Ilhated 01' rofunded. The neL
 

likewise reduced tho rnt,e of tnx on wiues. Wines mllY be sold or
 

remo\'ed tux free foJ' tho lllRnufneture of vinc:gar, OJ' for thc production
 

of dealcoholi7.ed wines. 1'ho Lax on dealcoholizcd winc,:; containing 

less than olio-half of 1 pCI' cnnL of alcohol Wl1S rcpenled. The special 

tax on ret,nil dOl~lon; in nnrcot.i.c drugs was rcdueed from $6 to $3 II 

yelU', effective Jul.... 1, H128. . 

TQnhccO nIVISIOl\" 

Tho Lobacco division is responsible fOl· the adminlstl'aLiou and enforcement of thc laws dealing with the manufacturo, sale, to.x payment, and exportaLion of Loblleco, snuff, cigars, and eigareLtes, Ilnd 

the purchase and sllle of lonf LohIlCCO, cmbrnced in sections 3355 to 

3406, Re....iscd Statutes, nnd subsequent acts of Congress,. the tax on 

cignrette papers and t,obos under Tidc IV of the rcvenue act of 192fi, 

and thc \i·iLhdrawal of tobacco products free of ta..\: for use of tho 

Uniled Stlltes under secLion 34.64, Revised SLatutes. 

Collection;; fronl Lohnceo tuxes for thc year reached a ncw high 

IUnrk, amollnting: l..o 8396,450,lHl.03, Iln increase of 520,279,835.99 

compared wiLh tho proviolls year. Said totnl collections Bheeoo Lotal 

Intern Ill-revenue receipts Irom a.!l sonrces for llny year prior l..o 1915. 

Contl'ibu ting to the l..oL1\1 wus Lho record collection of $301,752,588,34 

in taxes Oil small cigllrcttos, I1.n increllsc of $22,S24,026~53 compared 

with the pl'evi,ous yoal", and comprising 76.11 per ~cnt of the LOIDl 

tobacco taxes coliecLed. Another rceord was eSLablished hy the collectiotl. of 57,4IH,354.90 in tnxcs on snuff, an increase of $5.')3,690.26­

cOlllpllrcd with tho previous ycn!". The collection of tax from this 

source during 1928 WftB greuter Lhnn for_ uny preceding year. The 

stoad.:,' incronBo in tho Lax payment Ilnd conscquent consumption of 

snuff is Ulll\COOUnLnhlc, unless it hilS ro some cxtent supplanted chcwing tobacco. • 

HoceipLB {['um tuxcs on chewing and Eililoking roblWCO dmjgg tho 

yellr amolllltell Lo 562,774,542.4:3, 1\. decrease of $2,295,G52.S3"" eomnllmd with 1U27. This ducrcasu is proportionately di~bllted among 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 51 

Lho se\"eral classes, Ilumely, plug, twist" fine-cut, twd smoking LohllCCO. 

1\ chRnge of tobacco hllbits created during the World Wnr is held 

l/lrgoly responsible for the decrel\sc in Lhe usc of chewing and smoking 

l..obllceo. Cigufettes hnve tftkea their pltlces, 

Colleet.ions from taxes on large cigars during the year amounted to 

$22,879,374.93, a decreasc of 5665,306.88 compnred with the previous 

year. 

. Included in the total of $1,123,809.82 taxes collected on cigarette 

papers and Lubes, Lhero WllS collected $13,661.36 on 1,368,636 packages of cigl1.rotLe papers of domcshc IllnnufaeLure, 11,104,337.41 on 

10],432,085 pncknges importoll, dnd $5,811.05 on cigurette tubes. 

},1llnufncLurers of cigurette papPI' removed for eonsnmption eXetUpL 

frolll tax 186,250,224 pnekages of cigarette pllpers, each el>ntllining 

not morc than 25 papers, und I1.lso reIllu\'ed 33,611,100 cigarette tubes 

tax froe fOl· the usc of cigarette manufactnrers. 

A Lotal of $35.'),430,797.15, or 89,65 per cent or the totlll Lobacco 

tax reeeipLs, was collected in the following Stlltes: :Korth Cllrolinll, 

$204/473,504.55; Virginin, $61,482,10\\.10; New York, $32,910,253,29; 

Pennsylvanin, $10,134,581.79; New Jersey, $16,021,2£10,10; Ohio, 

$12,30\),107,52; Clllifomil1, $12,045,890:80. ' 

Tllu Stllte of Pennsylvftuill. leads in the mllnufacture of ci~lll'S

weighing Jliore than a pounds per thousnIld with Il porcentllge of 

3:L83 or the total, followed in the ordor nnmed by New Jersey, Inol'idu, 

New York, Ohio, Virginia, nod \1ichigan, with perce!ltftg"cs of the 

total production ranging from 10.06 for 1\'"(lW ,JCI'Sey to 4.41 for !vlichigau. Tho SLate of Virginia replaces Maryland ns the promier Stllte, 

with a jlerCenLngc of 43.45 of the toLnl production, iu tho lllanUfllCture of sJl1nll eign:rs, follewed by ':"1arylllud, PennsylnLIlin, and NorLh 

Cnl"olina. The State of North Cnrolinll., with 58,911,586,533, loads 

in tho 1l1lLllufactuTC of small cigarettes, the pCl"eentage of the totul 

pl"Oduction being ,')9.02, N"exL in importancc is tbe StULe of Virginia, 

with a totlll production of 19,6.')5,548,820, or 19.fig pel' cent, followed 

uy Now York, CuJiIornia, Pennsyh>ania, and Ncw Jer;;ey. Tho 

SUlt,O of New York reported thc manufftcturc of 10,569,820 lllrge 

cigul"l:'ttes, or 92.46 per cent of the tot,ftl proriuction. The States of 

North Carolina nnd :i\'Ii;;souri, in ordN, aCC:Ollnt for most of tho plug 

tobacco mallufactured; Missouri, Kentucky, and Tennesseo for twisL; 

lilinois, ~oJichigan, Ohio, and New York (or fine cut; Kort.h Carolina, 

Ohio, Kentucky, Illinois, nnd Virginia for smokincr; and Tennesseo, 

lllinois, New Jersey, and Delaware for snuff. 

Additionul stat,istics concerning the mauufacture and Lll..'i: jJllYlllCllL 

of tuhllCco products nre shown in Tnhles Nos. 13 l..o 29, on pagos 115 

~~ l I: ~Jld rO!llting LO tnx eollections in .T~ble NO.1, on )lages 74 La 

(I ; m r llhle No.2, 011 pages 90 und 9] ; III ruble No. ;3, on ]lages 9.''i, 

97, 9n, 101, 103, and 105; Ilnd in Table No, 4 on pn<re ]07. 

ne!Zulatioll~ No.8, rell1ting to taxes 011 tohacco ;nutr t;j"'urs" Ilnd . I ' '0 el'~llrettcs, u 1>0 all cigarett,e papers ftnd tuhes, Ilnd purchllse and 

salu of ]et\r LobllCCO, wcro revised April, ]928, and distrihut,ed tJlrO\Ig'h 

collectol't:i w Jl1nlluffto.;tur~rs and dealers. 

'rho reg-lIl11t,iolls relftting to the exportu1iou without the !Juymcllt 

of I.1\X of t.obllcco InilIlufacturcs Ilnd product.s other Lhlln di1!tilled 

spirits, ullci fcnnunted liquors, fonllf~rly embracod in !iegul"t.iollS Ztl, 

Wm'e l'Cvisud, hrought down to dat.u: and proInulgllted as HC/.?:11111­

tiulls 73, elfeul,j\·o July 1, IDZ8, Export fol'lus Wure consolitltl,L(I(] 

MId thu,prouodlJn~ groatJy silllplified. 
52 

I"
 

REPOTIT OF COMMISSIONBH OF IKTEnNAL REVENUE 

Gla,im8.-Thc following table indicates the SLo.tus of tobacco claims: 

Refum! nc(lemlltion .~ batemanl : "Uncolled,;bl" Drawlmc.li: 

KIN K I I

K )l I , ber om Amooo' ber om Aom",,' ~"r "'0'1 Am 0 n 0 'I ber ,,,", Amo=. ' ber 0""1 Amoom

0""""0"",,,,,,1 ; - "",<0, """.~ ;"1 ";;;;;-;';--6$2",245 911--~1 $4,258 37 Reech-ed ___ ...•____ · ~7 2,107.S9j 6-18 322,6&187 14~1 ti3.S42.30. 2311~),307.171 ~4125,109.94

AliPwed•. ______ . ___ 39, 882.03, 631317,143 33 1~?, tl'lg~'S~1 I~ o2,2\1l.12, .0105,341.89 RaleolJ>d_._____ .____ 101 942.(0' 32 222, gga 21 33, lJij, 30>. 4; 1, 113.9°1_. ____ 1 4ll G5 

On beml June 30. 1 I I 1928_______ .. _____ 51 'H.9j 18 12,OZi,OJ U 1,4;;2.92 4 ~3,148.061 7,23,989.77 1 I 1 

Refu,mJ (rebate) cla·im8.-Tll.ble 30, on page 142, shows cluims for 

'refund of taxes paid on cigal'fl presented under section 1205 of the 

Tcvenue uet of 192{j during the fiscal year 1928 and final report coveTing such clll,ims. The SeveIl elaims shown in said table as rejected 

in full were barred by thc statute of limitation. 

ACCOUNTS AND COLLECTIONS UNIT 

COLLECTION ACCOCNTIKG DIVISION 

The collcct,ion accounting division is charged with tbE' following 

duties: 

Thc coustrllction of aceounting systems for use in collcetors' 

<officcs, thc prepuration of instructions to eonectors of in tern III revenne 

on officc and ficld activities, auditing revenue and special deposit 

accounts of collecton, of internal' revenue, issuing internal-revenue 

stumps,. nnd compiling statistics for officiaL" of the Treasury Department und thc public. The collcction aCGoun r,ing division also is 

chll,rged with tbe duty of prepllJ'ing, in eonjunct,ion with the Ineollle 

Tax Unit, thc procedure for the prcliminary examination in collectors' offices of morc t.han 2,000,000 corporation and indivi.duul 

jneoJlle-tax returns. The preparll,hon of tbe procednre for the 

lnt,ensive audit, of the smaller individual returns on Form 1040-A 

lIud a numher of the lurger individuul returns on Forni. 1040 also 

is a duty 01" the collection accounting division. The uetivities of 

t.he field fone l,f supervisl'rs of Recounts lind collectioIls flild the 

forcl" of in terullJ-revenlle ligen til on Bales und -miscellaneous t,axes 

ure cl'ntrolled and diJ'l"eted,hy this divi",ion u'nder the generrtl supervision of the ussistant. to the eonunis5ioner. The collection aet:otlnting- division is divided into five seetions, ns follo-\\"s: Offiee proeedure, 

Jil"ld proeedure, revenue ueCollllt,s, st-lIt.isLit:lll, lind 8t.lllnp. 

One of the imporl'lInt, clmnge'" with re",pl"d to policy was in connectiou with thc amlit of indi\·idnDl income tax: returns on Form 1040. 

]-'rior t,l' the filing period flliling in 1927, collectors of internal rcvenuo 

had l'flt'Dined ill t.heir oftice.'i for int.ensive audit a number of thcsmaller FonTH; 11)40. However, followiug the filing period in 1027, 

44 eolIl"etors wel'e uuthorizcd t.o :111dit. thc lll.rger illdividmtl returns. 

Nine of thcse collectors were given only the rct,urns markcd "Office 

uudit.. " The others were,A!:iven IIIl the Form" 1040 whieh werc not 

ci:l.:;sified as " Accepted." The number of returns assigned to thc 44 

'Collector.; or internal re\'enue wu~ '217,063. Most, of thc work on 

these return" was do lie during the fLSCt\l year 1928. At tr.e"Crbsc of 

/ 

I REPORT OF, COMMISSIONER OF INTERNAL llEVENUE 53 

business June 30, 1928, there remained in colleetors' hands only 3,343 

Fonus 1040 relating to the taxable yellr 1926. This poliey pro.... ed 

to be a helpful one in the bureau's progmm of bringing fiJI work current, in that the audit of t,hese retUnlS by colleetohl' employee;; permitted the force under t,be revcnue ugents in ehnrge to apply themsehes to the audit of other rlllsses of returns. 

During the year the supencisors of accounts and eollections submitted 109 report,s GoveI'iug the eXRmiuation of the accounts of col­ lectol'~ of internal nvenlle, eompared with 119 reports during the 

fiscal veal' 1927. The reduet,ion in the number of oXllII1iuat-iofls is 

u.ceolllltcd for by the filet tbat, it. WllS Ileressary to detail u number 

of supervisors to special dnties out.side their divisions. However, 

cver:r collectm"s office was examinpd at leRst, onee and most. of them 

twice dUI'ing the ycar, The supervisors of ReeouIlts RIlt{ ('(,]Jelltions 

installed in office ejght ncw W]]eelori' lind four Ret,ing rdlcetors. 

Collectors of iutemlll revenue during the nsell1 yeur tl'llnsmit,kll 

to the bureull, or otber\\-ise disposed of, 156,341 eloims aHer huvingtaken the nece.'>StHY administrative Ret,ion in conned.ion therewith, 

The number of claims on hand in collect,01'3' ofTiees,Rt the end of t.he 

ycar was 1,377, compllred with 3,144 Ilt. the elose of the previous 

fise.'LI ycur. The numoel' of elllnns tnmslIlit,ted to the hurellu, 01" 

otherwise disposed of, by colledors of intemaJ revenue during the 

fiscll.l veal' ]927 was 238,005_ Them was, t,herefore, a redudion in 

the elftim;; wI,rk during the fiseal yellr 19~8 llmount,ing 1.0 82,324 claims. ' 

There was filed in collectors' offiees durin!; the fiscal yel1r a totul 

of 5 900,465 ta.x retllTllS, of whieh 5,22D,fi52 were inc.ollle t,n retUtIlS 

of v~rious ebsses. These returns were properly ront,rolled, listed for 

asseSSnlen t, and transmi tted to the bureau by C'ollelJtors' offiees within 

the reqnired time. 

The exalllllling Illld Itlldit· work in I:OHnectiou with collectors' revenne account.;; find specilll deposit 8.ceounts hilS been kept curreut aud 

ull colleetl)rs' acml1/lts ellfrent. have been referred tQ the Comptroller Gener:» within the requLred tLl\h~.

The statistielll section has prepared numerous eompllfut-i\'e statements of illtel"lud revenue collections for "he Secretary of the 'l'rcusury, t.he eonuoit,wes of CO/lgress, and fllr general release t,o the public. 

Spedal c~lJllpilttt.ions of income tllXcS nnd otlier illiportaut miscellaneous t.axes were IltMle from time to time during the year. Therc 

were Ill",,) prepared monthly st!Ltelnent:; of tax-paid products, including eigllrs, eigllt'ett.es, lllanufaellll'ed tohacco I\nd snufl', I:olored llDd 

uneolorcd olwllllllrg:lrine, !\lId playing cUTds, whicb llre eon;;iderell as 

pllrticull\rlv valuable to the ile~·cl·al trades or industries eoncerned. 

A totl\l t)"f 7,813.530,878 l·e\'enue stumps, valued at $458,8fJfJ,806.56, 

was issucd to c,)lIectors of intc.rnl\[ rcvenue, compared with 

7,615,.505,838 stamps, vaJued 1\1. $439,1(;6,373,74, i;;;;ned to colleetor.:; 

during thc fiscul vea,r 1927. IntcrnaJ-revenue ::itllmps were returnad • 

by coUectors of iIl.ternlll revenue and Lv the Postmllster General und 

credited in their accounts to the vlll-ue of lll1a,234,670.94. Those 

stalIlps were of various kind~ und denominations, includiug ptlrtJ.r 

used oooks and stllJJlPS for winch there was no uS£:'. Th!'.l'e were foul' 

npplicutions allowed f.or restamping puekagos from which the originuI stamps had been IJlutilD,ted or de::;t,royed, 
55 54 ltEf'owt OF COM:M:isSlQNEll OF INTERNAL REVENUH 

TllC drive La dcill' the coUcctOI'S' records of flU oUlsulilding tax 

assessJncnts which wore in II Clollectiblc !>tatus Wf}H l10Iltinllcd during 

the lisen'! yel\T 1028. 'Vith l'cspnnt to the number of iWnls eliminated 

from the old lists, the past YOlll' hfl,s heen tho most sLlccessful yet. 

experienced. The lllimber of outstanding llssessments now on the 

raeonls is om)' I' !imull jJortion of ~hc number outstanding when the 

drive WI\S begun three yelll"S flgo. . Strenuous effort was made to complete /11] field in,Tcst·igfl.t.ions in 

COllucction \\'itb the oil-pital stock Lax, which hfl,s been repealed. 

Severa] thommnd investigutiolis WCNl completed h,Y colleeLors' offices_ durjtl~ the Int,tel' plU't of the fisonl )'cnr WiS. ThiS work is now 

p1'llclilcnlly complct.ed. 

During thl! y~flt· olle divi~ion office tmd One stfUIlP oflice were 

discontinued. At the close aC tho figcal yClll', June 30, HJ28, thoro 

were in e..'\rist.ence 64 colleetorg' offices, 31 di\-ision offiees, nnd il. t.otBI 

of 46 stump offieci3, 17 of which !lre operllted in conjuJlcWon with 

divi5ioH offices. 

Speeial attenWOll" was given by collectors' field forces to the Bening 

of W.Il..l'rllnts for distraint, the vcrific«tion of information rotUl'ns on 

Form 1099, the investiglltion of tlL,,( returns flSsigned to collectors for 

audit" and the conduct of delinquent dri\"cs. A totlll of 70,222 war_ 

rfLfLts {or distraint was served, which resulted in the colledioll of 

$41,206,0:37. At tho beginning of Lbe fiscal yellI' there W~l'e in the 

hands of collectors' field forces 29,255 wnrrants for distraint.•J\t the 

eloso of the year tll{'J'e were in the Ili1Ilds of (Il:puty eollcct<Jrs 20,097 

WlUTliUts. 

All an~rl.l.ge of 1,69B depnty colleetpr~ mode n total of 312,027 rc\'enlle~pro(hlf'jng' investigations, ineludinrfT the service of wnrrants 

fOj' dist,l'llint, The totol llIT.onnt eolleetc( :md reported fOJ' assess~

mont during the fiBcul year was $04,671,443, Tht': llverago nUlLlber 

of investigotions made per deputy Ilnd the average amount of tax 

collectcd and reported for Il.S'ieSSllH~llt for the fiseal rCfil' \1'eJ'O ISO 

and $38,132, respectively. 

The special {Ol'CO of iutel'Il/l.l-renmue ll::{cnt5 working under the 

dil'cl.:tionof ~he Accounts and Collections U.nit collected and reported 

for II.!:lSeSsment $2,043,70G, au I~Yill"ngc of $!40,IJ40 per Ilgent_ The 

tott\l lltnOunt of tlUes eollecu:d llnd J'eporu:d for assessment liS the 

result of the activiwes of both field deputy collectors working under 

the direction of (~ollc-etors or internlll reyenue llnd the speciol sqllll.d~

working under the dil'cc~oD of sUj1Crdsofs of (lcconnts un(l collections amounted to $06,7]5,148. . " Dllrin~ t,he yOltr d{lputy (JoUeetOJ's fllfL(~e field lnVestlglltlOns of 

345,!i7Z inr,omc-ttL\: returns. At the hegllllllllg of tbe flsen! )'Ofl,I' 1928 

there were in the hflnds of deputy collectors 173,867 iUCUlIle-tfLx 

retHl'llS for field in-"·estiO'fl.tion, At the c10sc of the lisefl.l .\'CflJ"- Ihere. 

were 'in the hllnds o[ d:pu ty collectors for illveswgiltion only 10,688 • 

inCQJ11e..,tflX retul'ns. 

Depnty colle-cl,on during thc ye.!U' rI!ndc 5,4~1j,1)::l7 jCl\'l~5tig/l.tion3­

on the bfLsis or Forms 1099 and other 'lTIfOrJltt~twn returns, At tbG 

beginning of the liseal yellI' there wllm in l;]lC hunds of deputy colleet<Jrs fOl' illl'esttgnuon 2,644 ..149 in{oJlnnWOn returns, .It th\J close of 

tho fisclll yeaJ' the number of inforrnntion returns in the' possession 

of uepnt~\,'collcctors for inYestiguuon WllS ],28],707. Mo.s!- o..t..J:he.se 

in{urlllntion returns 011 hand f1.t the close of the year pertfllllC{! to thCl

, . "

ItErOWr OF OOM::'fISSIO~En OF INTEn:-fAI, lI-EY£NUE 

taxub1e your ended Decemher 31, 1927, nnd hfld only l'ecent.ly beoll 

.dispatched to collectors' oflices. 

During tbe iLsenl yeH-r a 1'lun was entered into by which one repre. 

'sentative [rom (lach coliectl)l"S office was pormitt,~d to visit Washmg_ 

ton for the purpose of mukjrlg a !Study of the huroau's procedmo, 

.organization, and poncy. 'rhe men fiAloct,nd for this assignmellt wero 

gcnerlllly the chiefs of illcome~tHx divisions or employees holding 

.other positions which pfneetl them in imnlodillte eontoct with the 

lludit of returns, Tbe experience gained hy thcse men in their COIItaot with !>ul'ellll emploYCles: and tho C-.\':pcl'icnco or the bureau 

employees by reason of their COntact with the JiBid men, will he 

oxeoptionnlly boneficilll, especifilly in "iew or the faet, that, practically all returns lU'e nOli" audited in the field. 

III the curl} purl. 01 t,he fisofll year a complet.e control WfiS e5tnhlished in the orlice of eflGh chief or the field di\'ision oYer nil in \'cstigtJtion" sellt to depltty collector,:; [or invll!\tiglltion in the field. Undor 

the presenL system of control the field oJftce has nil tHtthentie.reconJ 

or the imTcstigntions f.SSigllCd to e«ch deput)" collector, showmg tho 

liaBle of the to..'ljlJJ.)"er, the address, the taxable yellr or yeul'S im'olved, 

flTld the ehlll'lIcier of t.he illVClstigation. 

COLLECTORS' I'EnSONNBL, };QUIPMI:)K~', A:'i;D SPACE DIVISIO!" 

Tho di\'j.~i<m of colleetot':';' ,pcr,:;onnc1, equipment, lind space i<l 

charged with the eonsidemtioll llnd granting of allowllllces to collc(:~ tioll dist.riet.<> covcring the employment of pw'Sonnellind rniseeHlIneous 

opel'lIt

ing expenses, and the keeping of udequote rccords thereof. 

Collectors' requisition~ for llOlwxpcndablo supplies, Illedllillicll.! CqlljJ)~ l1lcnt, fl.nd ollit:e rllrnit.t1ro ltl'C plls"ed npoll LJy this division, and the 

procuI'ement of spaee [or collectors' OffH':OS and bI'fl.llCh offices is ,lIso hlllldled. 

AI the close \If the fiSCal year 1927 there was in the illtemal revenue 

collection sel'\·ieo 11 totnl authorized fOJ-eo, includillg collcctoIb, of 

5,294 employees, /l.t un /l.llJlll/J.1 BlI.ltlIJ" ruLe of $10,3.51,200, At the 

close or (,he liscnl yeflr IH2e; there WflS a total fl,uthorized fOl'ee, incltuling collectors, of 5,138 omployees, ut llll lmmlill sillln'Y .fatc or SlO,­

].'33,380. DUl'illg Lhe y(Htr thcre wus /l, nct rednetion of 156 in the 

totol number of positions nnd $217,820 ill the annuo] solur)' rat.e, or, 

in other words, the reduction amounted to .Ilppro;o;imatcly 2,9 pel' 

cenL of Lhe totallluthorized forl:e and 2.1 Per cent of thCl annual sllllli')' 

rate. This reduction in peri30nnel was brought, abOllt gmdually by 

llll)re l'Jfieient coordinlltion or Lhe work in Ute various colloetion districts ll.nd wu,s tteeessaly to keep within tho reduced allotment granted 

fol' the pfI.)'mc,u 1. of sllla'rins 0 f p~rJnfl.nen 1. ()lllplo.vees for L.his fiscal yoar, 

'J:he redllct~[)]]5 hn\'e been mndc in most illstILllces by not tilling \'UCUIlcles oecurrmg Oil the regulll.r force. A totlll of Sl(JU,473 wus expended for tho employmellt or t,empomry help in collector:;' offices, ~lnpal~rI wit,h $88,520_17 lh.:.ring the precoding fiilcll.l yellr. 'rhe 

tlICl'ense of $;2(J,fl52,83 in expcnditures foJ' iclllporury n.ssistllnct) il:! 

due to the filet that collectors' offiees IIl'O rlOY. chul'g"ed with the prcliminllrr examinlltion of t.he income-ta." I'CtUTIlS Ilnd tile furt.her fll-ct, 

that, niany of the district;; were chllrged with t.he Iluditing of 1040 illCollle~tllx returns. 

Hcginuing with the first of the fiscal y(~n.r 1928, tJ.1e tl,dministrul.j\'o Ol'gllllizllt,ioll or tho grentCt· !Iumher nr colJr:d,ors' office,,; WIIS Chilli""'! 
56 ltl-:POIl'J' Ol" COMMlSS10~l-:I1 Of' INTl:RNAT~ REVENUE 

from one whieb pl'ovide.d for a lC.bid ottkc de.puty und Il ehief field 

deput)' to one which provided for an assistant, to the collector, who 

dircc.l,s thc. fl.cti\"itilCs of h,)th the offIce, !lnd field forces, This chnnge 

in orgilllizo.tion has proven quite f;uccessful in (,hat a more direct, und 

('OOlH'.rilt,jve sUjlervision lIyer t,he entire force is possihle. In fldministcriug (,he personnel of the scvel'lll collect,ion districts ( the pnn'isi')llS of the e1assificaLion /lct. Q[ 1!):?3 11J1d subseqlwllt decisions 

of the CompLroller Gcnl:l'lll with respect thcroto hflH\ heen clmmly 

odhcred to. New nppointments hllye heen made :It the mmimnm 

Sil.lo,ry rllte of the gmde and this has hlld u tendency to lower the 

\I\'erllge Slllary of the v11riotls grades' thI'oughout (,fw se.J·Yice. All 

upplieil.tions for positiolls in the field coilecl.ion M:rviee hnvc heen 

cil.refully scrutinized wit,ll H vicw LI) mo.illt11ining the usual high 

standil.rd of l'equirement for emplo:Ylllellt.
 During tho fiscal year 1928, $267,10ti.08 WhS C'xpended for the rental
 

of qUllrt-ens [or ctlHt~ct,prs' offl\~es find bnuH'.bes tll(~l'{',of, C(lmpflred
 

with ili273,782.97 during the pmeeding fiseil.l year. Th8 decreuse of
 

$("u7O.89 vms brought abuut, hy (,he di!;C(lllti~llIfLnee of s{'.verfLl bmnch
 

ofliees housed in commel'cinl space ond through reductions in rentlll
 

ulldN' exisj,in\! h~fI.&'s.
 

No udditiollO,1 oflicc fj,pplitlllces were IJun:hased for eollecLors'
 

ufTi~~es during: (,he Hscul ~'eur, huL 11 eUllsidomblu number of replace­


went,s 'I-ere Illllde of unservieeu.ble eqnipment.
 

Dl5llUR5EMENT ACCOVNTI"S"O DIVIBl0N 

The disbursement. t\c.c.,)ll!lt.illg divisi'lll is ehul'ged with ttlt'. dufes of
 

kepping thp fLL"ol',Ollnt,s in l',.)nnp(',t,ion with Pxp('Il(lit,llrf~s hom rrpproprill­


LlOllS mudc llVllihlblf'. by the Congl"e~s fo!' the use of t.he Intp,rnal
 

Rcycuuc Bureau and Service. The division also is charged with the
 

r,'",-pon"ihility ~1no sllpl'.I'\'i~i,)n ,)f JJHi fI<TllIinisr'l"f1t,ivp f'~f1min'lt,ion
 required by law of the disbursing accounts of 101 inter:lItl~reVell\le
 

dishul'sing oiliccrs; eollpdors of internlll revenue, and i.lltel'Jlal~revetlue
 (J,gcu1.s in chnrge, as well IlB t.hl', Iilimillistmtjye Iludit of ll11s{',ellnilcous
 

~'oU<',llCrs for t,ro,mport:ttion, cq uipmtHt, telepbone sel'vic,e, ren tals,
 

eLc., p/l.irl from intefIlil.l-re\'enue funds by t,he disblssing del'k of the
 

Tmasury Dep>lTtment il.IHI diroet scttlements hy tho Gencr~J.l Account,·
 

jug Offiee. 

The dishursement o,ccouncing division adm.inistnttivdY exomined
 

ilnd rccordt,d ) ,213 monthly accounts of follffi:t,ul's of int.el'nll!l'CVenue
 

lind interno.l reYcnuc agents in churgc, t.ogether with 52,930 ;;upport­


ing YOue}lers, in addition to whic.1l3,66t: expense \'ou(;hers of empl0}'ees
 

uud !),778 vouehers covering pasf'cnger and freig-ht t';'llllsport'lltion ond
 

misc.dhmcous c..~lCns('.;; were audited n,nd {)>lssed lo the dishursing
 

clerk of the Trea.surv Department nnd Generlll Accounting Offine for
 

PU_YJlw.nt. Tht\ lllllilthlr pay ,oQlls ot" ,he burellu were ('xumined und
 

rccordcd cUlTen tly. A totnl of 447 Ilppliell,t;ions of field'P.Inployees leaYiJJg the service
 

ior rdunds of il.1ll0unts dcdlletco fro])) their salaries on Ilocount of the
 

retircmcnt fund W>lS uppro\Ted und fOl'warded to the Commissioner
 

of Pension:; for E;culmllent./Dilto, 1'tH fi:\ing the llllnllit.y pfly (If 28
 

persons rctired from the sciovice, as wdl liS. i~ report of th~ totflls of
 

lIlu "nl?llll \,[; dcd uU..tJd hOlll. the 5.Ulll.lieos ~,n lle,;~:nll\ t of ~he n;t.ir~en 
 flluo 01 9U {)~rsons trunsferflng out, of the scrVICO, wcre funu;,-hcd the
 

/ 

HEPOI:T OF cmnns,sroXEl, 01<' I};'T~I:X.AL RE\'ENUE 57 1[1 

appointment diYLSion of the burean for adrninistrlit.iYc ticLion. A 

tot.al of 36 opplicfitiolls for service crcdit WIlS prepared or YeI°jficd for 

forwarding to tho Commissioner of Pensions. 'I 

OFFICE OF THE GENERAL COUNSEL I" 

The adiviLies of the general counsel's office embrace the whole field 

of :F,~dcl"ll1 tllxation in \\olm,~ctioll wi I,h clises in suit ll:rimir'11! il.nd civil); 

iucorne and profits klX cases speciaEy rcferred hy tho eolUmi~:>ioner II" ' o on i1ppcill ')1 u(,lterwise; cllses of 1\ similar ehlirtH't.e.r r{'~i.ycd direct.ly 0' 

from the Ineome Tlix Unit; estil.te, clipitlil stock. and s11lcs tllX qlles~ ,I tions; documentllry, pnblic .ntilities, insumnce, o,~cnpil.ton/ll, h(',ycl'­

age, luxury, tobll.eco, oleomlirglirine, und special to-Xes; acconnts, 

supplies Ilnd equipmenL, imd the eOllsider/ltion. preparot.ion, and 

revj~ion of Tre11sury decisiom and regullitions, mimeogl"llphR. Iln,~

ot,her fQl'Itwl cOllljJihuions. The office is divided into Eix divisions, 

viz, nppelils, inl,crpret,otive J; int.crpretlitive II, penal, civil, nnd 

o,dmimstmtive. ~Ii APJ'E.\LS DIYISION

• I

I The work of 1.he lippCluIs divlSioll WIlS eonfined to bandling lippeals, 

beforc the Board of TIJ.X ApjJeals filed by t.axpil.yers from proposed 

a6&C&5mc.nk oJ' ddic.ir.llt·iil& in ll(,OmO and pI'onts taxes, estate IUld gift 

tlixes, and, in eoopeI-u1,ioll wit.h (,be Depart,ment, of Justice, ill hfl.Tl~UiIlgIl-ppeals from dc~,i<iiolls of tlm l"Jlll"d to com'ts of flppealso The 61tnll.­

tion (:onfronting the hureau, the office of the general counsel, Ilnd the 

Boord of Tax Appt'.nls in respect of t.he pending twd inCrf<Rsmf.\" nnmhl'-I' of appouls to t·ho board WitS set [Ul·(,11 in 0. report. of tbe Scereto.ry 

Iil.st fo.lJ 10 Han, Williil.ltl R. Green, ch/lil'Jnon ,Toilt Committee on 

Interno.l Heyenne Taxation. In tllis report the Treasury Dcpllrt.­

'm'nt yoiced assurll-ll<'e to the CUligress that it would coopertlt,e in 

every possihle wo.,Y lookin~ t.o thc disposiLioll of co,scs per,ding hefore 

the hoard, Suhskmtial progress has smce 11een made in t.hat di!'C\:­

tion. A greoter numher of cases \\efO disposed of durillg thc 12 

mOllths ended ,TulHl 30, .1928, t'Ial1 dnriog mlY pwvious pl:riod "iuee 

th\\ organizat.i')J1 of the hOllrd. Thc: tOl,fll WriS I,OSO, cOlr.plired wit.h 

0,256 tim'jng the :fiscal your ended June 30, H1Z7, 3,969 during t.he yel~r

ended ,Tune 30, 1':J:26, and 1,72G dnring t,h,) yenr l'oded JUM 30,1925. 

Of the (,otlil llmnbcr disposed of during the yelir, 3,47V were closed by 

st,;pnlations without h~kLring:s hefol'e the bUl\nl, cHmplll"ed with 1,ut'3 

SLlpulated during Lhe previous yellr. 1'1:11; special o.thTisory cOffil1lit,ttle, 

organizlJd in the ,)[[iee of the CO!lllllissin:ler tlt. t.he heginning of the 

yelll' to conflidmo,;ptt,ll11llCnts in fllct UllSCS, hm;; baudlcd lUI increasingly larger volUlno of work from month t.o !lltHlt,h. lind 0 large number of 

the c!l-ses cl.osed before t.he bOllnl by stiplllo,tion during t,he llist fiscal 

year IS attnhntll.bln to thp work of the e')um1ittec. 

On MIlY '20, 1928, t.hc!"" was orgllnized in t,he officc of the gCllnral (;O~usd the I'evie'\' section in thn appeuls division, t,hc Imrposo of 

Whld; \ViiS t,(I ('oonsider appealed Cli.'lflS. w.it.h ll. ,'.iew to ijdt101llenL wU,hout. l~ heliring before ~he hoard, and to unoertal(e cOllside,mtioll of 

CtlSCS involviJlg IJriull\l'ily que&tj·.)IJ& of 1:IW ufld tblls sllpplelllOnt the 

Work of t,hc specinl fj(lvisory conulliUec, whieh cOll;;;idHl'S fOJ: ~he l>tlIUU I' puqJOse CllSCS inY(living prinwril:r quesl-i(lllS of fucL 
58 RlCPORT OF COMMlSSIOXEII. 0),' IXTERXAL REVESUE 

A smDll personneJ of ntlOITlcys, ll.uditors, aud clelks was llssignod to 

make a preJimmary SUrl'{lY for the purposo of Il.sccrtatnillg whether 

cases involving primarily qucf;tions of law arc &usceptiblo of proper 

sl;ltt,]om6nt.wil,hout. trinl before tho board, und if so, t,he si7.C and character of organization that should be created to carry on the work. 

Tho results of this survey indicut,cd that 11 substt.lJltiul propvrtion 

of ensos of the elllSS considered Il.rc susceptible of proper scttluJncnt 

withan t trill!, and led to tho docision that a sepArate diyi.sioll be cf(lllted 

in th\l o.tfico of tho geneml CQUllW] for the pl1l'pose of carrying Oli the 

work on an adcquat{J seule, known us tho l'o\'icw d'vision. 

There arc many uppeuls pending before Lhe board which ha,o boen 

affectod by decisions rcndered lllld legislaLion enaeLed subsequellL to 

the lllniliug of the deficioncy letLOl'S, It not infrequcnLly Occurs 

thot nil of the facts neC(ISSU1'Y to a proper considcraLion of questions 

.oC law wore noL rully de\'elopod prior to Lho filin~ of appcal~, In 

thesc and other types of cases it is noL only possible buL desil'able 

to effect setLlcmenLs ou Lhe merits withonL a Lriu!. It. hilS been found 

thot taxpo,yol'B on the wholc de~il'e so to disJloSO of Lheir llppell]s Mnd 

thus lIvoid Lhe dehl}' incidcnt tq awuiting t.rials. 

A totul of 10,262 new fippeols was filed with Lhe board during t.he 

yoal', and 21,639 W(lre pending ILL the close of Lhe yOllr, a net inCI'CllSe 

of 3,158 over the number ponding aL the close of businoss Jnno ::10, 

1927, and u net increase in the amounL im-oh'cd before the boom. of 

approximatoly $155,000,000, . The noL increlLse in pending appeals aL 

the close of business June 30, 1928; wus thc smallesL of any prior 

period. Tho net increase oL June 30, 1927, over Lho previous ycar was 

approximatoly 6,000 and LIte neL incrouse aL June 30, 1020, 0,01' the 

previ.ous year was a little less Limn 9,000. The toLol amounL im'oh'ed 

in all appeals pending uL the close of Lbe fiscal year Jtmc 30, 1028, 

was SU97 ,366,559.34. The Lotal umount propo~ed for n.,ssessmen Lin 

7,089 cases disposed of during the yenl' was $135,390,741.32, of which 

tho bourd appro\'ed 558/255,176.61. The numbor of cases disposed 

of and the 11IIlOUlltS of jll'oposed and lLppl'(I\'ed dcnciellci('B includo 

those dismissed by t.}wboard for laek of jurisdiction. 

Forty attorneys in the appculs di"ision were assigned to Lrial work 

before fue board aL the closc of June 30, 19:!8, .....ith a,erage ussignment.9 of approximately 540 cases each. Dh'isions of tho board held 

hearings in San Fruncisco, CaliL; Dcn,er, Colo.; Boston, Muss.; 

Grand Rl1pids, Mich.; Chieugo, Ill.; Knnsus City, Mo.: 'l'ulsu, Okla.; 

Cincinnati, Ohio; AtlanLll, Ga.; Ncw Orleans, La,; Des .Moin('s, Iowa; 

St. llaul, :Minn.; Fort WorLh, Tex_; Lincoln, Nebr.; Los Angeles, 

Calif.; New York City; Portland, Oreg.; SL, Leuis, Mo.; llud SOll,ttle, 

Wash., during the year. Attorneys frOID Lhis di"ision wore ll.ssigned 

to represenL Lhe commissioner aL all fidd he8ring'S. 

Appoals from decisions of tho bO/ll·d to courts of 8ppenls hllVe not 

been numerous buL have been b~'8d\llllly incro8s1ng. Two' hundred 

and fort:r~t\Vo appeilis were t·aken Lo c,,:0llrts of nppenls from decisions 

of tho bonnl r,oYcring 268 bouro dockoL nUIl\Il/lrs hetween the dllto of 

the pllssa~e of the 1926 act und the end of Juue, 1028. SeYenteen of 

tbe bOllrd dockct num b~I'B, cOlTesponding Lo tho some number of 

aPPCllls to the courts, wel'e'so-cllHed GO-day and filing fe" caseR ond 

one jUl'isdictjonal coBe ilre not included in the following sum!Hury. 

On the other hund, 31 of tbe board docket nUmbN"S, eQrre;;pmtding 

to 30 court Ilppe..l;!, whieh,rnisl·d questions U>l to. wh('~er Lhe cnses 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 59 

had been heal'd by the board bofore or after ilie passago of Lho 1926 

ad aro ineluded in the summary because Lbey also went to ilie merit.9 

of the casus. (No cases have been included in tho following Lable 

a:l dosed unless certiorari has been denied or Lime for making application has e.-q>irod.) 

Number Prop<1'l8d dell· 

clenclea 

Redetumlned 

by b<:ard 

-

1o.~~e<W. by 1"'~Brlrs, pending•• ___ ••• __ ._•.••_•___ . _________ Appea!.s by t..... po}·on, closed______ . _____ • __ .•_... _____ ••• __ 

Talo.! appeo.l.l. by tupayel'll•• __ •• ___ •• ___ ••• _. ____ •• ___ 

~,

,~

m 

$S, 4t6, 259.114 t:lS,~s:l

6,885, lG3.t7 

U. ~8, 869. 3\ 

ill, 356.. 7( 

~, 360, 216. (I( 

Io.ppealt by ""mmlsdon"r, pending._ •.••• ___ ._•• _•• _.•• __ .• __ Io.PpeoJ, by eommlstlooer, closoiL ••• ____ •__ . ___ .•••.• __ •.•••_ ..., 

1,771,676,011

""..... ll.S1,Mt.lj

137,806.11( 

To~o.! appew by oommlssioner________ . ____ ••••• _._ •• __ " 2, 334, 1lM. 1)1 i9l,ULIIl 

D~r.Jon.o; oj tb~ b""'d ""In aJ'I'InDed In UCl'IS8S and roverud alld rem!Wded In 10 cases, 1 wlU ae~tJed

by stipru!al[aa, aad 13..-ue dls:mi£sed lor 16ck a.l Jurt.dletIClll. • D~r.Joa or tbe b"",d..-1lEI re\'~ed In I l>"I3Il, .{ were di.posed of by stlpulaUan, and 2 were dlsm~ ro' look oj Jur19dl~~lon.

Three of the abo\'o appoals for Lhe commissioner are cross appeals. 

Tho following figures show the volume of work handled aud itg 

staLus before ~he bOll.rd at LIw closc of June 30,1928: 

Juna 30­

,,~

~I ". "" 

Appeals fUlld._______ ••••••. _••• _._. _••. ___ ...•.••••••.••••.••..•••••••. 1.2,8(17,11,:1:1» 10, 21'12 

C""'" dispased 01 by tbe bonrd on the IDerJts aftor hlllllDp-. __ -"_ ..••.. "" ... 1,0iIl 

Cases di'lK>Sed of bi:; aU olher methods, lneludlIlll (J) d",mlSSrW lor aOll· ~'I .=

l"""oout!on, (2) ok of iurlsdlotion, (a) Jallata to pay Olln!: f....., (I) 

agreement or stipulation ol the Pl'rtl....____ ••_..••••••..••.•.••_•••••• 1,110 3,O'z;q 4, m ,~

Toto.! numw of """'" disposed ol durin/! OIIeb r __•... - ...... - l,7211 r,mg "" ".. TOlal numbor penillllil at clooe at ea~h y..... (Iocluding """'" roopenlld) •••• ____ ••••• _. ___ •• _••• ___ •.••_•• __•••• __ ••••••••.. ==:::;ll'-3~1Ifg,olBl H,&g

Btal'u.s af cases pClldillfj al JUIIU 50, 19£8 

(1) Answered, aWaiting hearing at WlIShing1qn. ••• •• __ ••••••• 15,440 (2) Answered, reserve cnlendllr • _. __ •• •.• • __ • __ •• __ • 379 

(3) Answered, oircuitenlendll.r. __. __ • ,. •••• _ 1,608 (4) Henrd 011 merits, 1101, decided __ • • • •• _. __ ••••• 978 

(5) Decided, Bwniting orden; of redeterminu.\ion • • ._' 325 

(0) Petitions not served on the eoml\li~siolJer•• •••• • __ •• _ 717 (7) Not llllswcred __ • _•• __ • • •• ~. ~_. •• __ 2, 192 

Toi~ .•. . .. __ . . __ . ._~ 21,639 

INTEUPRETATIVE DIVISION I 

The following table shows Lhe work of this division for each of 

thc last Lhreo fiscal yearn find the increase from yellr to YOUr: 

, -'j' 

J""uc.od """"" 

On ~=hao<l :r~!~t~r:=:::::.::~:::: a\ ~ud or)'...... .' .••• _ •••• :~::~~~~~~:~~:~~~~~~; ~~~~~~~~~~~ :~~~~
60 It.EI'ORT OF COMMISSIONER OF INTERNAL M\'ENUE 61 

The HYOraga number·of attorneys in the division for the year was 

37, an increase of 6 over t.he average of personnel employod in tho 

preceding fiscnl )'oar. On this basis the output per capita shows an 

increase of about 9 per cent. The inerease in the number of cases 

left, oyor Ill, the close of business June 30, 1928, is due to 106 claims 

in abatemont undisposod of out of 208 rccei\'ed during the yeur. 

This.diYision considers questions relaling to the income and 

e.xCOOi;; prolits tax pl'o\'isions of the scyerll.! revenue aets as well as 

those questions of procmhlre (particularly in connection with liens 

and distrflints) whi(:h arise in·cOllocetion with the udministration 

of t.he ioterllul roVCIlUO laws. It also Pll:",C':; finaUy upon all matter 

proposeq Cor publieation in the Internal Revenue Bulletin. 

Specific questions arc submitted {or opinion by other branches of 

tho Burouu of Intornal He,'ellue and by out.:;ide correspondents, 

These are IlDs,,:ered in' the form of memOl'anda or letters. Let,ters, 

proposed mimoographs, or mCllIorllnda, prepared elsewhere in the 

burellu, al'o subrnitted fOJ" rovicw alld comnwnt. 

The Ilssignrnent of- lIlemlH'..ts of the di"ision to .seYerol of the sec:' 

t,ions of the Income Tnx Unit continued, Thi" pra~tice has prm'cd 

of groat bencfit in the audit, work,.there being at hand n representativo 'of tho gencrfll',coUllSd's office. promptly, to lldvise in wo,ttel's 

covered by pOiiitj,'e pl'ceedonr,:\' '''Vhere there is doubt us to law in'n. 

pnrticulal' elise, or wlll'.l'e n. new proposition of law is advanced, the 

question is submitted to this ollicc for f()trtlal decision, 

Of t,he mn.ny dllsscs of quostions considered during the past yellr, 

the most importnnt hil"(~ hClClll those rclllLing to amortizHtion; nfEHiIlt,cd corpOl"lltiollS; lIsS0dtltions as distinguishcd from trust,s; business 

lengues and nssoeintions; eapital gains and losses; claims llgninst 

tralls[f>..tred assets; cnlleetioJls of tfixes jwd unassessed int,crest and 

penaltics by distrnillt; compensation of pilots ill several of the St,ates; 

compensation of Stn.te officers and Clluployc.es; compromises; COllsolidllteq returns; emdits and 'refunds and intClrcst tiJereon; deductions of various chnracter; dopletion slld depreeilltion; dividends; 

earned ,incolllCl; estlltM alld trusts; excLllngCl of stoek in .connection 

with reorgllnizations; fid\1Ciary returns; gross incolllCl; interest on 

Stale obliglltions and qUllsi obligations; invest,cd capital; limit.ations 

upou crediting or refundinO" taxes paid, and upon llssessmcnts (lnd 

colleetion of taxes; losses due to sale and repurchase of securities; 

notice snd delllllnd; partnerships; personal sen-iee. eorporations; 

proceeds oC insurance und of pensions; translereM' under section 280 

~f the rovenue net of 1926; title insurllnee surplus funds; wllivers; 

'~'~h sales; and withholding ta..'i:es at source. 

I~TBJIPnETATIvE DIYISIOX II 

The work of this divisii.m is as follows:, (1) Interpret,ing the provisions of law relating to tho following f.axes-aqmissio.ns and dues,~

beveJ'llgo, 'cap~LlIl "toek, gift, estnte, 8-'\cise, insurance, legacy, occupational, oleolllurgllrine, spe~illl, stump, t.elegraph and telephone, 

tobacco, t.rn.nsportllt,ion; (2) ]>mpnring lind reviewing regulutions, 

Treasury decisions, inforlllul mellloraudili lind letters relating to such t.llxe~; (3) revj(lwing nnd/lIppro,'ing clflimfl for refund of 1111 tllXCS 

involving It net refund of $50,000.01' more, find all cascs'involvill~ 8, 

proposed l'cfulld OJ' Cl'el!Jt. of nny InCome, '\'al" profits, excessAoV"ofits, ./) , 

- _... ,. , ,:,' 

IJEPOHT OF CO".llMISSlOXER OF IKTE;RKAL ;REVENUE 

estllte, or gift taxes for any year or yellrs in exec"s of $75,000; (4) 

preparing stlltelllents of fact to be sllbmitted to the Joint COilllllittee 

on Int-ernul Re"enue Taxation ns required by section 710 of tho 

revenue act or 1928; (5) nssisting in the drafting of contelllpluted 

re,'cnuc le~>islation relating to the above tuxes; (6) :;Ilpen-ising" (ho 

disposit.ion of real estate acquired by the Governmcnt under the 

pro\'isions of internal revenue laws and, wil-h t-he IIppl"Oval of the 

Secret,ar...., uut.llOri7.ing the snle at public "endue of the interest of 

t,he lJnited Stntes in sueh renhy. 

The cuses in this di\ision during the year may be groupod ill(.() fOlll' 

dnsses-interprelaLi\"e eases, miseellaneous elaims, incomc-tax c!lIims, 

lLnd il}(.:omc~tax defieiency protest.s. A sommary of the wOl"k is liS 

follows: 

1,"T~;Hl'HET"TIVE C_\SE,; lXCOllfE-T.o.: CL~al';

011 hand Jul,\'1, 1!)27 • _ 38 Oil haud July 1, IV27_ 2(\0 

Iteecj,'<:d during yellr. _ 256 Reeeh'ed during ~·t:llr_. _ GI)J 

29' '4" " oljl'. ])i~p!J~ml of during yettL 254 Dispc~ed of (liiring ~'('ilT' • _ _ _ _ _ 734 

Ou lUllld June 30, IV28____ 40 Onl11111d ,)UII\' 31), In:L 127' 

'•• "f • 

I.'>COME-TAX DF,l'lGllmCr I'HU"I:f;'r",. ,0 ',r, Mll:lCt;I,I.AXIWUS TAX CLAU!'; 

OJi llllnd.luly 1,1027 5 On hand!JUly 1, 1!)27 _ I 

ItCl.'eived during y(;lLi", ~_ 153 Dispcbed of during ~'Cllr _•• _~, __ • I 

158 

Disposed of durillg rcar. 157 

. '-­

011 IllUld JUlU: aD, l!12S____ 1 

During thu yeu!' the division condueted 1"17 hOfl-rings lind prepared 

statuments of fact to he submi ttoo to tbe Join t C()lII1I1ittce on Internal 

He\'enllc Taxation in 459 cases. The foll~wing regula tion~ were 

collsidered and revised: Regulations 73, 34, uD,d 8. Thure ,,'ere 14: 

rea] estate ellses pending on Joly 1, 1927. During the .rear 14, 

WQl'e received and (i disposed of, leaving 22 ctlses pending July 1, 1928. 

There were 4 quitclaim deeds executed and "delivered. On July 

I, 192i, 22 cases were pending wherein sales' of rca] estllte had beon 

mUdu hy collectors ~o pri,'ate purchnsers, at sales under distrnint 

proceedings. $ixteen similar cuses Wf>..te reeei"ed during the year, 

luaking a total of 38. The number of such cases closed during thO'­ Yl~llr WlIS 20, lea\'ing IS cases pending July I, 1928, 

CIIJlfflS for (/ba.l~"",,1.1 and refurnl 

On h"'-1d I R"""i"oo On llnnd Kim! 0: 101 lJi'I>Oro<I ;',,·oh·...:I Jul}' I, during 01 during, lune :lO~

j~T. ~·e;Jr l'e~r

, , Duo, 

1l"\""'~"."".""_ _........ ..::::.- __ _::::::::::::::­ , , .... _ ,

"

" , ](1'; ",

" E::~!~ "':>";~ , , •...••••••,,.•••.••.•••••.. , .... ", , " ,~

", •

"

" i;:~~,~~~:'::···· . " w, , = " I~T

~~-- ~~ ". 'r·",.I.. _ . :It;~ • I ~UI • ,~

1928 
---

35. 

' 

62 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Cla-i'n:> recdverlfoT year J'l1,ly 1, 1927, 10 July 1, 1928 

Dever· Spe~jal Month E,tate Due' ;Hamp Income bankers "" 

July ._.........
 

Augu't.••••.•••.••••••.•••.. _. ._
 September .._••••.••_.
 

OctobOL ••••.•••.•••.•••••• _•••••_._. __ •.
 November • ._ •••.• __
 

Deccmber.••••.••_•••.••.••.•••.•_. •.
 January _ 

Februar:,

March _. __ •• ._••• • 

AprlL.._ l'IIay _ _ _........•_.. _.. ._ 

Junc••.••••.•••.••.•••.••.••••••• _. "_ 

TOI.fI.I ._ 

PENAL DIVHHOK 

The ll,ctivities of the penal division during thc fiscal year 1928 consistcd of (1) prepamtion of opinions advising the eommissioner and 

the heads of the various units of the burean as to liability for fmud, 

:negligence, or delinqueney penalties in eases where protests hll,d been 

filed by taxpayers against proposed assessment of penalties by one 

of thc ll,ccounting UllItS, or where an opinion as to assGrtion of penalties had been requested by any officer or unit of the burellu; (2) 

prepluation for reference to United States attorneys for the purpose 

of prosecution of eriminal cuses arising under the internal revenue 

laws or applicable provisions of the criminlll1l1ws of the United States; 

(3) llssisting in such eriminal prosecutions by furnishing evideuce for 

grand jury and court proceedings, preparing inqictrnclllts and briefs, 

and partieipating in arguments, trials, and !lppeals at the requcst of 

the DepllItmentof Justiee or the United States attorneys; (4) preparation of, opinions, letters of instrnctioDs, and aI!swel's to inquiries 

from. local and field offieers of the burellu regardmg conduct of tax 

examIDll,tions, spccia1.investigations, and general matters relatino- to 

violations hy tllxpllyers Qf Federal penal statut,es; (5) reeommenJing 

-acceptance or rejection by the commissioJ;ler of offers in compromise 

made by bxpayers eharged with eivil penalties or violll,tions of Fed­

~ral pen,ll,} statute~;"an9- (6) eonsideratiou of claims for reward under 

section, 3463. of the Revised Statutes. 

1VheI?- tUJq)uyers protest against a proposed assertion of penalties, 

of"wnuteyor nature, it is thlil practice· of the division to grant the 

taxpll,yers and their qualified representatives hearings, at which they 

are·entitled to present evidence and argumcnts, with briefs in support 

thoreof. \Vritten opinions are then prepared, .in which are st-ll,ted the 

pert,iuent facts, the Im,,- inyolved, and the eonelusions reuched, with 

the reasons therefor. These opinions, ovcr the general eounsel's 

signllture, are sont to the appropriate bureau officer. If no hearing 

is requested or desired, cuses are considered und decided upon theevidence in ~he respective files. In some cases evidence submitted 

on behalf-of tuxpayers must he referred to field offi~rs of the blll'eau 

for investigation and report before a dceision cu.n be rendered. 

Attorneys from the penal division frequently are sent to yflrious 

points throughout the United St.ntel3 to reuder aSl3istanC'l:l roquested 

hy United Stfltes attorneys in criminal cases, and under fl.pp.oi,!U.lIlellt, . 

/} 

i; 0 0 0 i 58 

5 0 0 0 7 52 7 0 0 0 i 00 

13 

Hi 0 

0 2 1 ()

0 

3 

10 

50 

56 

11 0 0 0 119 Q 0 0 0 0 ~5

8 

10 

I 

0 

0 

0 

0 

1 0 n U ~O

BOO 0 0 ~5

1O 0 0 0 4 42 

6 0 0 0 0 3~

--------ro.;- ----I~----'-----4:J---OO;

REPORT OF COMMISSIONER OF INTERNAL REVENUE 63 

as speeial assistants to the Attorney General to conduct grand jury 

proceedings, jury trials, and ot,her court proceed.in/?"s in Collll,homtion 

with United Shtes attorneys. While it is recognIzed that criminal 

offendcrs in tlloX cases shonld he punished for Y·iolll,tion of law, successful prosecutions have the udded and more fl11'-reuching effect of 

impressing upon the taxpayer's community the results of infractions 

of the law in t,ax cases, and SGrye us a warning to other possible lawbreakers_ ThfJ penal provisions of tho law liTe, of course, incidental 

to the general purpose of mising revenue, but the successfnl prosecution of numerons violators of the tax laws is believed to have resulted 

indirect.ly in the voluntaIT pllyment of large amounts of taxes lcgally 

dUG. 

Cases handled by the penal division are classified as (1) interpretatiye and (2) law cascs. These are subdivided so that under each 

clussificlltioll there are income-tax cases and miscellaneous tax cases, 

the laUer consisting of the large vuriety of cases ot.hor than those 

involving income tIlXt\S, 

At the bGginning of the yellT there were pending in the pena.I 

division 679 cases. During the year there were rcceived 1,219 cases, 

compared with a total of 1,076 during the previous fiscal year, an 

increll,3e of 143, During the year ended June 30, 1928, there WIlS a 

total of 1,898 cases under consideration, as against 1,843 during the 

previous fiscal year, an increase of 55; 1,199 cases were disposed of, 

compll,red with 1,164 during the pmyiolls fiscal yellI, an .increase of 

There were, therefore, 699 cases pending June 30, 1928, as 

against 679 011 June 30, 1927, a net increase of 20. Special effort 

was made finally to dispose of the older eases, both those which had 

been in the division longest and those involvinr; the earlier tllX years. 

This effort hilS been very successful and n, consIderable number of the 

older cases hll,ve now been closed.. However, certain cases of this 

charaeter, snch as those in litigation, can not finally be disposed of 

until the litigation ends. ' , 

A tabulll,tion of the numher of cases received, disposed of, ,and pending follows: " 

I-NTERPRETATIYE CASES PlJnding July 1, 1!)27:

Income-tax cascs • ~::. 357 

:'I.liscellaneous t,ax CIl5eS -__________ 30 

Recciv{'d during fiscal year ended Junc 30, 1928: 

Incowe-tax cases. __ --- :.
 

Miscellaneous tax Co.ooB •
 

Total interpretative cascs peuding during fiileo.l ;year Closed during fiscal year ended June 30, 1928: , Incorne-tl1XcaBcs ~.
 

Misccllancous tax cases 
 

Ca~es pending at close of fiscal year cnded Junc 30,1928: Income-tax cases_ - - • Miscello.neous tax cO'SeB ,______________________________ 

455 

LAW CASES Pending Julv 1 1927­ I ." ­ ncome-tax Co.sBB.__ __ ____ ____ __ __ __ ___ __ __ __ 192
 

Miscellaneous to.x Co.StlB • __ __ __ _ __ __ __ __ ___ 100
 

292 '., ., 

387 

700 

139 

845 

_ 1, 232 

650
 

127
 

--. 777­

413
 

42
 
" 

R~PORT OF COl\IMISSIOKER OF INTERS.-\L BE,'E~UE 134 

lkcei\'cd during fisclLl yelLT clldcd JUlie 30, H128: IncOllle-b.x cases • - - - - _. - - 250 

MiscclllLlleolls tax cll.Ses 124 

:H4 

Totll.! tnVI' CMCS pending during fi~cul yeur ·· GuO 

Clo~td duriJlg fiscal year ended JUlie ;jO, 192B: I llCClttC-tnx \~ll.~es • - - - - - - - - - -. - - - - - 27t) 

Miscellaneous t3:-: cllses .' __ - - - - - - - - - - - - J52 

422 

Cl\8CS pcndiug at du~e o{ fiscul Y'JIH cmh.:d JUlie 30, HI2S: Income-til;>': eases. • - --- - - - - - --- 1i~

Miscellaneous tax o.;asc~. . - - - - - - - - 72 2'1 

nJ;c,",NT U r, A'rIO /" 

Total cases p;;:ndiug on Jul~' I, 102. • · _ G7\! 

Tolal cuses rcceh'ed duriug fiswl yllllr _ 1,2Hl 

Total cases pending during fisc:I! ~·llllr- .• --------------- ------. I,S<J8 

Total Cllses dosed during fi~cl\l ~·el\r---------------------------------I, HI<J 

Total cllses.pending July I, Hl28. · Q'J\} 

Following is a scotement of iIltfll'Ili\l-rovenue eriminlll c,lsrs lltlndle(\ 

by tho dist,ricL courts of the United St,fites during thp fiSl\td vcur, llS 

"furlli5hed t,hi;; o(ficc by tbe DepfirtIl1ent of Ju;;t.ico: ., 

Nuud,er of cases pellding .July 1, 10:J7_' ·· · 1,187 

Number <JI CfL';.<:S commenced during Jillnll.l yen.r cuded '.June ~{O. 10'18 \,511 

NIIIIllier of c,.'I.ses terminated during ~lLmc period . • 1, :)77 

N umber of ClLses pelldillg II.t close of busiJlc.~s on June 30, 1928. . - - 1. 121 

The IlbO\"c figures include tho largo number of cnses referred dircctly 

to Uni tod St,atos a ttorneys by collectol'S of in lemnl reYentie throughotl (, 

the United States. Formnl claim;; for reward for informfition rclati,'c to yiollitions of 

the interuiil rc\'cnuc lnws submitted under the terms of Circular !'I9, 

rO\'iscd, promulgated in uccordanco with the pl'0\'ision5 of ;;eetioll 

3463, Rc,-ised Statutes, wero filed and disposed of dnring the .'leur 

ended June 30,1928, as follows: Pending ,Jul)" 1, 1927,29; pl'e;;ented 

dUl'ing yeur, 53; disposed of during ytlllT, Hi; (lending- July 1, 1928, 6G. 

Of the 16 elaims disposed of, 5 ,~;ere rejocted and 11 were llllowcd 

in fi t.otal SUIIl of $32,510.72. Tho 66 claims pending tln~ uwaiLing receipt of reports from Lho 

field oITtcers of the bUl"CIUl who nn\ conducting ill,'estigatiolls ill t,llll 

cases in question or the closing of the lnw ('Uscs with whieh Emch 

clfiims fire nssoeiut.ed. 

In addition to tbe above_lIlHntioned fOl'lllnl claims fol' reward, 15 

inforIllal el8ims were disposed or during the fiscal year ended JUlie' 

30, 1928, either by closing the ellses after the lupse of six months 

without receipt of further infonllntion from correspondellts or by 

lettel'S advising informer.> of tho rellSOIlS why fa,-orable con"iderutiolJ 

could uot be gi,-ell to formal claim;; if presented. Iu lIddition to the 

66 {orlllal claims shown abo"e as pendmg on July -l, 1928, there were 

81;;0 pending on that date 41 inforJIIlll clnims. 

,/ CIVIL nTYlSIO~

t 

The civil divisioIl in coopernt,iou with t.hc Depll.rt;mcnt ~JllSLicc tlTld thn vnriollS Unitlld St,U111!l ntt.ol'!lCYS hundles nil eiyiJ llltl:I'l\lll· 

l"llYllIlUO easos arisillg in I,!l"!'udel'ltl district. COUi·ts, t)&'Unitl.:d StlltC 

REPORT OF' COMMISSIONER OF INTERNAL REVENUE ·65 

'Court of CJanns, nnd the Supreme Ceurt, of thp District of Columbia, 

"together with a limit.ed number of enses originatin~ ill Stute courts. 

In generul, this litiglttion Illay bo divided into six elftS5cs: 

1. ~llits brought by taXJ)lLyers in the Uni1ed Stu.tc~ dist'J"icL fourts (or the 

recovery of t~xc~ nlleged 1.0 hll.ye been erroneoosly lLud illegally colleded.
 

('J) Suit,; n!l'aill~t r:ollc()tor~ or [heir persounl represellt,ntiH~.
 

(/) SuilB l~gnill~l 'lIle UlIit.ed Stn1.e~ uuder the Tuckel' AcL
 

2. Snits ll.JpillSI tit(] Unilerl States ill the U~Hcd Stutes CUllrl of Clnbus, 

3. Injunction and ltllllld~ml1s pruecedings. 

4. Suil5 b.v ti,e UJlitcd Stnte,; for tbe colleetiun of taxes, fur rceovcn' Oil br>l\ds, 

:for the re<ywer_v o( erroneous'refunds, aud for miseelllLllcollli relief. . 

5. Suib to dctcrlllino priorities whel'e Federal tax liel)s :Ire iu\'olved. 

6...\tljlldi~lliioll of tnx c1nims iu bankruptcy lI.ud rceci\'er~hil) proceedings. 

\\'hilo the Dll]lurLlllent of Justice and t·he United States attorneys 

acting undt)1' jts jur~s~ict~on arc chilrged with the rospollsihility .for 

the couduet of Uns ht'lgatlOll, t.hey wek:ome lUld clleollrnge the assIst.­

,unee of thc genurlll counsel's offtce in the pl"cparutioll of pleadiugs, 

the assembling of e\'idooctl, the pre(.J:lnttion of briefs, find the actuul 

-t,ri8l or urgullllll1L llf cases in eour". 

The ciyil division, in II similar llIunuer, handles all cluims for tuxes 

filed in bankruptC)' and reeei\,{~J"ship t:ases pending in both FederlLI 

J1.nd Shlte eourts. Compl'O/Ilise of tox-e;; owing b~v 'insolvont tEl,Xpayers llnd ost'lttcS in proeo"s of IldlJlinistmtioll ilro t.l\l;:on care of hy .IL sect,ioll fl.tt.u.oho(l. to thp tlivision hod lUnintlllned for thlLt, special 

purpose.. ,r. ' 

The personnel of tho eidl division Oll June 30, 1928, consistcd of 

'68 attorneys, 20 'lissistUIl ts, nod a Clerical' and stonographic forcc of 

{jl members. " . _ .. 

The following eidl internal-reyenuc t·ax euses were tlocided by the 

Federal courts during t,he tisclll year ended JIll;le 30, ] 928: 

necided J'lItllr lor n""lded GonTn· "'... "llalQl;t GO\"ern· ment oud I To~ Govern· 

menl mon1 parllr IQr tarPlJYIlT 

Di.<lr;el ...,urt>'. __ ••.•. _. .. _•. ...•• •••.•
 

'ei.-cull "'",rl_" of 8PPCtlIt_ •• - •• ---•••••••••••- .-- _-.' "_1 
 'C'OUlI oJ G,l0lms. __ •••••••••• __ ._ ••.••••• _. ••••• • '" 41 .. , " " . .SlIp,,,,,," c"un__ _ .. _ 10 

.~

, , 

'~'" 

TOloL_ ••• _•••••••••••••••••••• __ •• I. ---I .~ , 128 I a 328 

The numbor of ci\'il internul-rcvenue tax cases pending'in thiJ 

Federal courts at the end of the fisetil year, ,June 30, H128, compared 

with the numher jlonding lit Lhp end of the (Jro\'ious fiscill yea.r, is 

;us follows: 

c 

c 

c_ , c_ c_ c_ -,- c_ c_ C_ pend· ,... •• rrund. C_ lug in l>end· ,.,.,. lWod- "ull lnll PAr· -, - 1".01,·- ;Il>' In log In maat' , =, b~' tho ~'o '0' clrcui~ Gow'- '0- OIlI~V.. 0' ...... Tola! dUlrlcl .,- - United oo~

OO~. lion. 0' 0' prnmo moo' ludg. Cow~ ""-

.. 

,...... CW= woo, lonaous 

clolm,

--------- --------------- , pending 

., ---------

,:1 m __ ....._ '.~ (') ,~ ~~

928--._. __ ••

­ " " ,~

, pending • I, 8.19 ,~ M, IS I. (.) '.. .'1 J 3.t'>t~ ,~

I This heading not lnduded In rO/lort lor yo..,. on<1.<1 Juno 30. 1927. • F.<clud'" CILSe.'l Involvln" tn< 1100•.
 4 T-i-I>.hoadlnjf ollmillalod III rO('Ofl Ivr ~'""," eudod 11lJl0 30. llJ2ll,
 
.	 .66 :REPORT OF CO.'\IMISSlOXER OF rNTERNAL REVEKUE I' . During the :rCflr ~,14S new civil Cllses were rl:lceived and 1,314 civil 

ellses \\"ere closed; 37,983:lettcrs were writt,en; 19,4?6 memoruudn, 82 

'l'rcflsur:y deeisionEi; Ilnd 371 briefs werc prepared. Offers in COIDpromise of pending suits received during the )'eot numhered 179. 

Tho Ilumber of compromise ellsos disposed of, including t.hose ponding before t.he fiscal yon,r Hl28, WIlS 203,78 being rejected IlDd 1~5

!H;cepted. The totll.l·lllllount of 'tf~X(lS chlimed in theEE.> cUlllpromirws 

was $4,507,946.76; and $1,C!58,4H5.29 WflS accepted in lieu thereof. 

. The increase in the numher of ellsos pending at the eud oyer thoso ,	 Itt t.hc beginning. of t,he [Lsen] yo,lt is -mainly llttribut,uble ttl three 

I	 clusscs of CIU,CS: ­

(1) CfiSCS involving thc stlltute of limitations. The llucort,uillty • of thc lfiw resuhirig from t,hc eIluctment of section 1106 (Il) of nlo I ·rcvelH1C act of 1926, coupled wit.h the deeision of the Supreme Comt 

on Februfiry 21 , 1927, in l,lm euse of Bowcrs v. Tbe New York & 

Albo.ny Light,cragc Co. (273 U. S. ·346), gave r.ise to the inst,itution 

of scores of suits for refund. MIUlY of thoso casas aro uow being 

disposed of under the clarifying sections of the reveuuo act of 1928. 

(2) Spociul fissessmcnt eases. At the end of the fiseftl reRr ovor 

I~	 200 CfiSCS of ·this ehfiraeter wero pending in the courts. These casos 

will doubtless be dismissed uuder the fiuthority of the decision of the 

Supromo Court in the CU,8e of Willil~msport Wire Rope Co. v. Unit.ed 

Statos, wherein it, was' held tlmt tho Fedoral courte aro wit,hout ,Ii' jurisdietion of eases arising under ~,h~ specifil fiSSC.:isment provisious 

of the Wfir rovonuo ucts. .' . 

(3) Suits instituted t.o determine priorities in cases .whero Federal 

tnx liens are llivolved. Over SO per cent of the cases of this charflcter 

pending·on Juuo 30, 1928, arose ill tho Stllte of Floridll.: It bas been 

estimated that, over 1,000 additionlll lion cnses will he institnted in 

thc southeru jndieial district· of Florida alono. In order effectively 

to meot this situlltion und to o....podite the halldling of these cases, a 

lien section has been ereat·cd in tho ei\'il di..·ision und II branch oflice 

of tho general i30tinscl hfts been estshlishcd ut ~'lillmi, Fla. 

Tho work of the di.."ieioll for t,!IO fiscal year ended June 30, 1928, 

in baukruptcy and reeeivership eases, decedent's estlll.es, insoh"ency, 

and liquor eases ~s summftrized dS follows: 

Ball/;rv"pICy, rnei.vf.T~hi:p, ucccdenl'8 eslale8, ond insol!'t1!J 

Cases pending July 1, 1{)27 __ • _.	 + 2, 074 

CMOS. clo6o,Q. duriI\g year. • _•.. _.•• _. _. __ ___ 1, 552 

Cases' pCl,lqing ,June ~O, 1928__ ·, _.• _" • _. .__ __ 1, 948 

: In tho 11:552 :c~Be5cloE<·od· clnims were filed ·in the nl~o\m't o{ £6,7%,­

083.20, ~d the sum of SI,H2,021.84 WliS eollected. 

Liquor clUes 

Cases pending July 1, 1027- . ._ ---- -----­ Ca.ses received during the year · ••••• .
 

Cll&e9 disPQsed cir during tho ~·ear_. _••• ----- _- - - - --
 Cnses pending June 30, 1928__ ._. "._ 

InfiolvclIt compromisc8 • 

CMeS pending July 1, 1027~ ~!'
 

Cases clQ~d during year __ :. . •
 

------ ~---

_ 

~- - - --- - --­ ·_" _ 

~.___ 470 -_._. 1, 2G8 

ClNlC8 pending JUlll2 30, 1928________________________________________ 477 .	 ." ,-. 

;~, .L	 ,·",,,,.. :;.11'" 

REPORT OF COMMISSIONER .OF INTERNAL REVENUE 67 

Of the 1,268 cuses elosed,·565:offers in~compromise wero accepted 

in the sllln of Sl,014,770.18 for assessments aggregating $8,249,549.84, 

660 were rejected, and 43 otherv..ise disposed oC. '11' . 

• i , i 

Interest and dclillquency lJenalty eomprom.i8c 

Caoos peudinp: July 1, 1927 .___________ 40 Ca:;('~ elosed du)·jng the yes.r •• 24, .'J87 

Cases [lending JUIlO 30, HJ2!L_____________________________________ 431 

In· ordcr to bring 1l,lmut closer cooperation with United St,utes 

flttomeys, collectl)l's of internfil reyenue, and illtcl'll11.1 l'eyenue 

flgellt.s ill thc handlillg of Fedcral tax mntters, the burcau .during 

the year extended· its policy of estfiblishrng brunch offices of the 

gf'.llel'tll coulIsel's offico in tbe fi~ld. At the hcgimJing of ..~hc f[scal 

year logaJ represent.ntiycs of the bureau were permanently' ,assigned 

to New YOl·k, Chicugo, and Sflll Francisco. Thc attorney Il.t San 

Frllncisco represClltcd thc bureau ill tue 11 Rocky ;"'IOllntllin and 

Pucific Coast Stll'tes. Duri.ng the year it uceallle apparent ,that. the 

Western tenitor)" was too lurgc to he efficientlv sen"cd by one branch 

office. The torntory therefore has been di,;,ldcd· ll'nd· lln··I;ldditional 

repr~:;;~~t,Jl,ti,:c,.ussigIl9tl J~ t:1;J.e,.N9rt~'.I:~;;t<¥;[,1 r~~,ld?;;,8~ \))ash~.gton,

Oregon, Montmllt, llnd 1daho, With ,headqulLrters Ht Selittlu..The 

heaqquu,rtw;sl of' ,ihS ;J·cp,l·e~e;l}:(i,ii,"fe· 'ill: th~ ·teillniT1i'llg' sou·tN~:Cpte;'4 Stutes were cllmigeil to' Los Ailgeles.' An addiL"i01l1J .;ttt'orney \\·as 

assigned, to ,Chicago. Branch ofliel:'s hase tlhio liCell' 'es'/'a bli5hed at 

Boston·, '.1?i~t'sli-llrgli, find .l\1'ian.li. , The pllUl of estlluIishing th~.se

branch 'o.mcos .hus grou't1j' fa('.ilj~ated t,he hnndlil,lg.?~ t,lle/bureau':; 

legal busmess III the terl'1tory aflectcd find hus rhet1wlth Caval' frOID 

the field officers of the bureau fiS well as frool."t·hcl'United States 

uttorneys. Hequests for tbe establishment (Jf lmlllch offices in 

other part.s of thc country ha'"e been l'ecei'"ed und nro now Ulloer 

consideratiou. It is probable t.hll.t the plnu will be cxtended during 

the coming fiscal rour. Thongh these brancb omces lIre representative 

of the gcneral counsel's office Ilnd of the burcau us 1\ whole, tbey are 

maintained under the immediate supervision of the civil division. 

ADll.IINISTTIAT}'"E nlVISIOK 

The administrative division is chll,rged with the supol'vision of tbe 

library, lllanuBcripts, nw,il and rccords, supplies nnd equipment, 

personnel, lind editorial mutters arising in and nifectillg' tbe work of 

the offico. The SUPPO!'t and cooperation rendcrcd by this division 

have proved oC heJlcfit to llttorneys assigncd to tho other divisions 

and have afforded thClll great assi.:itaHcc in the dispatch of matters 

handled hy them. 

, 

~~.;
• 

• 

69 

STATISTICAL TABLES 

-­ • 

• 

'l!..ch1,llve '" 22 lcmp<Jr8Tyempl,,:!,""". 

/ 

1Elch",Jn"I:.II ~"I'llI>Q'''Tr employ,"",. 

Han. A. ,,7. MELLON, 

Secretary oj the Trea8ury. 

BUREAU AND PIELD PERSONNEL 

The following statement shows the number of employees in the 

Internal Revenue Service on JUlle 30, 1927, Il,Jld the number in the 

service on June 30,1928: 

Under the provisions of the retirement act, 16 classifiod employees. 

over 70 years of age were retained in the service, and 25 wcre retired 

on annuity, 7 of whom were retired on ftcconnt of total dis~bility.

Respectfully, 

D. H. BLAIR, 

Commis8ioner oj Interm:ll Revenu(!. 

68 Il.HPORT OF COMMISSIONER OF INTERNAL REVl-:l;UE 

locre= Juo~:IO, I J1Ioe30, (+)(11". JII'27 W:!8 dCCftllSe 

H 

, 

, 

Employees in Wo.sI!ingl.<Ju ••.•• __ ••.....•. .••.••.. •••••••. 3, 801 3, 661 -HlJ , Collector>' om,,"~ ... •••••.••.. __ ...•..••'.'._.'... __ .••. "'.'___ r,2:'7 I S,OI"') -2:17 Intc,,,,,l·rovcouo "ietll~' [",ees: 

InCQtne Mid 6lItot<! IU<IlI .•.•••.. __ ••• __ ...•••••... .'.•••..•_ a, aQ5 I 3, 810 +115­ )\I~llan<l(lWi II.Dd :saIu tlW!S __ ••••••' •• •••••.•••• _•• "'._.. 21 lJ -8_ 

SUj)Uvlsorsolr.oo<>uut.3811dooliectiow .• ...•..•..• ..•••.••• 32 :J7 +5­ lntelll~'DC<'lo"",_. __ •...•..•.. .••..••.• ...•.•...•• _.•• __ ._ 121 11)5 -10, 

~:="",;:;e~~~~~::::::::::::::::::::::::: ::::::::..::::::... 2~ 2~; __ =~~

TotaL.••••••• .•..•••... __ .•••..•..... _.... •.•.. 13,21\ 12,9H 'NT. 
---------

= 

Dn:;TnIOTS •••,-,l FnOM Srr.CII'IC SOlInC;;S 01' I NTblllN AI. 1l:H:\'r.~ {I", FISCAl. YEA Il F,;<;ll1W J u"g 30, 1928, flY COI,IJ',CTIOI"" TAIlI.E 1 .-R ",,-<.'-" . --= 

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Cnrl.'Omtlon Teal

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rourr""mh N{~'" l.oCk-. •.•.. __ 1 

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m. 1.2!lI.~""iI!1fI 251


tll~Ullnd "l,lr;l~ ~nd alo"bollc l)/j"oro~""

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 d.,...le"u ',.Frult. OU<Of mo· J.'miL. 

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 11' 310. ~. 11,1 251. GSa. \1"_.", -.--.. ..:.:- --- •• ::.:. -.
 

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Ihe &"'1 )'~-l\T eon"'fo.d, the ,!Iderenoos bele~ <luo to the Inrt thel. 'Ome a/the oollectlo"s In the Int.ler part or lbe n~cnl nor I'll" ""t II" "rp",lle<l "" oro noL "'11Orl"d to l.ht Tn'M"'Y .~ <.Iopoo[["d nol.lletl.er l"o" SO. U"," l'IlTf.vjo~ ~""m inl" I~ followIng n"c.: l'OSf n.' n'r"r~l'(lln ihe .1"l.o"",nl.> .howlng l.!h, I';ndll.lo" nll.he Tn1ll1lurr. 

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l'iOlllllnr W~'\'Plll(',lIr l:>orlle bl' ~~OIl9 In o(hrr dtllrlel~,

, 
TARLE I.-RECElPTS FROM SPECIFIC SounCES OF INTERNAL REVENUE, FISCAl, YEAR ENnED JUNJ~ 30,1928, flY COLLI:CTI<lN D1STRICTSCOllt(llucd. ,~

TOt/ll 

",. ",lIl1uooua 

C<l1l«:t1on. 

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,,00 

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n' 

OrBPO: ReetWers

,bmndy ror lort!lylna' 

sweet wllH'll. 

""' gillon, 1\0 cenl.>. 

IlLitrM , ".

Alabama... _..•.•••••••••••••.••••••:.::••• •••••••••.•••. __ ••••.•••.••••. "". '171. ro ~IOO. 00 ••••••.••-.••••.••••.• __ • _ _ .•• _.. •••• 5272. ro
 Arizon" •••• ••••••••••••••••••••••.•••••••.•••••••• _••..•••••••• ••••••.••••. •••••••••••••• •••••• __ _'_' _ """"""'. •..••••••••••••••••••••••
 

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Colorndo.•.....••••••••••••••• __ •__ :••• __ •••..••• _c_ ••••••••• ". 672. l)(; 400. 00 •••••.•••••••.••••.••••• _•• "•••••••• ••••.• 29, l89. 01 

Connectlcut.._ ..•••••••.......•••••••.••••••••..••••.••••• •••••.• _" ••••. . 11, 798. 00 1, li35. U •••••• __ __ 00. 00 13, 384. 33 

fl~~d~~:.:: ::~~:::::::::::: ::.::::::::::::: :::.:::::::::: ::':::::::::: :::::::::::: ~~ .. ~~: ~_ :::::::::::: ~:: ::::::::: :::::::::::: ::_::::::::::: l~ i:-: 

Georgi...... ••• ••••••• ••• _" ••• __ •• •••• ..••••••••• _••• • • 50. 00 ••••••.•• __ ••.••••••••• __ •• • ".•••. ro. 00 

H.""U..•.•••• . ••••• • _ , _•••.•__ •• ,••••• __ ••• ••••••••.•• __ • ~12. 00 •••••••••• __ • __ ._. •• _•. __ •. , •• _••.•.•_. 3, 1M. 2i 

~~~tOliii"oi!.:::::::::::::::::::::::::::::::: :::::::::::::: :-:::::::::: .:~~~ :::::: -_. '00;ii58:ii3' "'2,'~i: ii' .._----....: ::::::::::.: :~~ ::::::::: :::::::::::::: .."i;oii;310:33 EI~bU' 11linDlo.•.. _ ",_,_,_", __ -.•...••••.• __ • .• __ .•• __ .•• • 8, 114. 2fl 300, 00 .. __ ••• .•.•. .••••. _. _•••••• __ • ••.•••.• I, r,.9, (28. 4{! 

lodi"na .•. .....•.• ._. ..••• __ . ••• •• •__ •. __ ••.••••• ""'. 100 00 500.00 .••••.io:00-....••....-' "12t18t' 700. 100. 21 

10'11'0 ••••••••••••••••••••••:••••••••••••••••• __ -.••••••••••••••••••••••••_. __ ""'. 2, eoo 47 700. 00 •••••..••••• .'" ••• J, (31. 31 KK·~·'·'··· -------••••• ---- -- ..•. ""-. - ••.••••••••••• ------•••••• --.......... I" 100 ~. 2!! .••.• '00'-00-" ""00"'00'-- •••••--•• -•• --•• --........ 400 ..,me y ••••••••.•........•••••••_•.. • ••••••• •.. •• __ "_""_'. .... 426.c. .. 1. "" ••.••••••_.......... I. 11:l, 1\101. 'v Louisiana ••••• ••••••• ••••••• •• ••••••••••• _•••• __ 10, 583. 52 (58. 33 •• _ __ ••••••• _•••••• •• _. 67(1, l71. 35 

~~:~~'lni'd: ir,cllldi'"liiljiirlcl"ofc<ii,jiiii>iii::: :::~:~:::::::: - $ioo:00- ~: .~:::~ :::: .'--i;;2Bii:84- ..-i;464'-76' ---.--.. -:::::::::::.:: ~: :::::::::: ;:Ii: 1~ ------ili':O,;"'-M 

Ma..&!'hu!lOtt"--_.•...... _.. •.•... _.. __••••••.••••.. .. __ $1,280.6:1 21761129 1,50000 ······9;."81 40.00 __ ._........ tJO,OO !lO1.~1/0.0~ Mkhirall .•. .••••••• .... _.'.'. __ ._•••.•• __ .. ••..••.• '_"_ 3: 592: 18 900. 00 _'..... ••.. . _ 1. 00 i'll9. nb. 71 

M il/noooln. _• •..........••_••••.... , __ ._ .••..•. __ •• '.__ ••••_••••. __ •. ._____ 1I, 038. 70 400. 00 ._•. ••••• _. __ .. __ •••_ .. __ •. __ ._ 07, ~2\l, J5 

~~~~ii'-:: ::::::::::::.:::::::::::::: ~~ :::::::::::: :..---·1: ::: :~:::::::::: )2, I~t ~~ _.: ::::::- ..•-....•...- 241\,:i:

~~~i~~~;~: ~:: :::::::::::::::::::::::::: :: :::::::~: ::: :::::::'::::: :::::::::::: ~: ~~: !: :::::::::::: :::::::::::: :::::::::::: ~~~~.: ~~ ~;~ ~: ~~ II
 

Nevada •. • _. _•.•. " ._•..••••• _'_ ••••. ..•_._ •. __ •• ". 1, 124. Ml . __ ••. . . •. _-,. _••..••_ _ .•••. .•• I. 12·\. ~p

rim ~~~~=~:-::~:::::::::::::::::::::::~ ~::~~~:~:~~: :::::::::::: :::::::::::: JS1 ..---~~: ::::::~:~: :::::::::::::::::::::::::::::::::::::: I, ::.~ , 

5~i£!~:~i::: ::::::::.:::::::::::::-:.__ :::::::::::1---:-::::::: :- ::::::: '---30;5P.s,·so· '''i'4oo'-00' ----..--.. --..........--.' .
 ThrrdN~"York .-.-••••••-•.•..---.•••• ···-·····1 f72.2l'i "'--- 6,712.J8 ~(li331l ••••• '.'.'.•'-' .•-. P/XIoo 2,~"_7.j---·-"i'~:Mj;8i Fourloonlh New y;ij("--" --.. oIl1:l.80 ..•-.--..-. •••• •••• 1~,4112 M 127501 ..--.- --•..•••• -........... 3, ;oo.~5 1Jl2.1211, l8
 

Twenty.fll'!ltNewY~rk- .--. ----...... ------.. ---. ".-- •.. ""--- 2<j,03,67 '716.67 "'-"111'_6i- ---'-;:0'00 .- -''';:io'-oo' 4Ilo1,Om_~J Twenly..lglllhNew Yori,' .-- ---. ··· ..i;~67"~,;- 100 00 ••..•••••. _ b,233 10 300.00 .•••..••.. tOO. OIl :>1,736.21 

i~!:o£fu:~~:::::::::::·:-~~:;;~~~~~~~~~::~ ::::::::::~:::I~~~:~:~~~~~: ::~:: ;::;;;; .. _._:~~ --. ~:~~.~. :::::::::::: :::::::::::: ::.:::.::::: es I~ !fr

El"veutb oliio-.-....•..----. --.....'-"'" 5, m. III •. , • 

g~i,!~~~:~~~~~~~~~~~~~~~~:::::::::::::::: :::::::~!~~~~: ::::~~~::::. :::::--..... ~~rrhnp~:~;~:,:,J;:._:::::-::::: :::::::::: ::~:::::::::.: ::: _~~ -.- ,. ~:;::~~~~'c1 Penl/s)·lv&nla._ . ----:::-•• _ :~:--::::: :::: ':.::::::::: ::•.----.... 

~~~l~ g~~~~~:: :::::::::::::-..:::::::-: :::::::::::::: ::- :::~::::: ::::::_..,.. Tenn~......_::.::::::.:::::: . ::::::.•.•• --. -----•. -- -••-••..---- •• 

~Ilr~~··---.--- --... . - --.--- -:::::::::::: ::::._._ ~~n~~~~:~::::::::::::~~:::::~:::::::::~: :::::~~::::::: .:::: ---. W~hJo~lon;'liicJ;idliili'AiMk-----'-"""" -..--.--- ". ::.-'" -- -..-.-..-". 

*~~~,,·:~::~·~::::::::::::::~,:E!,:~:;:·;,~ii:
 

" I' .,;. 

, .I ..' '" I" n •. "'I· ~" ... • 

r:.~' --. ~.~. ::~~::~~3(' .-.'-300:00' :::::::::::: :::::::::::::: ....i:~:' ~r ~~

l~ m f! ::~~:::~:~~ ~:~~~:~~~~~ ~~~~~~~:::: :.::::::~.: ~: ~: ~~ ~~ 33, li3~ I. ~~ '.-. '-8.iaa- :::::::.:::: .-- -:::::::: ~~. g: 21:=: :JI I, g: __ :::.-:::::::: :-....-.. I,Slt m~

,I, ~: f~ r&: ::::::::::::.. . :: .-: :::::::::: :.-:::::::::::: 31~: ~~: : 

929. 21 - -- ••..•••-..•..--: :::::::: : .::'-::::::::: ~: ~r

i, i::?J .- ='~' --.-.... - ---............ lltl6, 00
 

I::jf::' -m:&l ::::::::::.:: : -..-: :::::::::::: .-.::::..:.: I~: ;1J

fl, m. H •• -'-800'-00- -- - :'::::::'1:" I, :l1.l.Sfl 

,~~~ "~.':: :;;'.~.~: ·~L·~f~ ,,:~~~
 

'!,,-, .~

.•
 

.,
 
TAIlI,E I.-RECEIPTS FROM SPECIFIC SOURCES 01" INTERNAL REVENUE, FISCAL YE.\.R ENDED JUNE 30, 1928, DY COLL"F.CTION DISTRIC'fS-­

Continued 

'1'obacco and [.ol",eeo manuroe!u,,'. 

Oig,\I"S lJ,CCC)rdiug to inLended ret.ail priell!'
 

Distrld
 Oigars Olgarollo., Cigarctle'

(small), 

Olas., A, Ola" B, OIWB 0, Olaos n, Clw' E, 

.I" (lalllO), (amall), pcrlhouslUld, por thnusand, pcr WOll-'an,l, , $7.20 

,~2 $3 $" $10,50 $13.50 pcr theuson<1, per thou&m<1, pcr Ihou..'"n<l, pCt Ihnusoud, per thOlL<ond, 75 "onl.3 " 

Alab"mll ,	 . ~,,019, l'4 $H~, 55 $225.25 $1,7r, •.•••••• !l. 17

Arizona ....•.•........•_._._._. • .~. _
 72.00 .00

2,00:;, fo7 370.34 gt~~ ~L::~~:: _ ~[~~n~ir;;,:,;la~~~~~~~~~~~~::::~:~~::::::::~:~:~~~l:!::: i:~:: .. ~I, 3(}j,:l8 .~~,. 2,·2~6. 06 l' '90';308.,87' • ".~l, 169. 54' .:.' .,~, .~r~~' -'-iii?6j' --·"j~;'i50:2i··'·ii;65ii,':m:30' 

Shth California ._._. 11,030.80 'Z,ZW, 77 73,001.11 ._, 076:25" 0""" r8B 182.88· 242150 

Ooloro<lo..•••.. _...••...•...•••••...•••..••••.••••..••••.•.•• 0, no, 03 iilO.19 "-, 1r,,-235.30 ~2. 18 'i;:.w:82 j __ .-.- _ " 17:'52 

Connecticut ••••••••••....•••••..••_....._...••••..••••..• 7, f81. 91 W,I06.23 '<l"'u2,706,25 ," '''. 163.02.1Jll "".1&&4,. 

.. ~, 23li..10 504.00 'lr1W,'462.03 -.:.j.' 13.6fi 16.8B
 

~20, 71a, 00 30, &11.]8 1,.354,'012. ~9 .'l, 043, 257.41 3r" 065. 7'J • __ ."..... 10.08 13,40.1.73'
 ~~~E:~:::::~:::::::::::::::::::::~~::~::::::::::::::::E lI.l, 178, I3.'l .200.40 ; ... 9,.037, 85 ., ' __ 9. 08 .31 _••••••••••_... 15, 598. 8Il lIitwaii.. 	 . • _ '204 '.' " 4.27 12.00 • 52'-1W 

Maho.....•••.........••••••....••••••..••••..••••..••••.•••• .. fA2,30 ..2, 1197. ~g

First Illinois _ _......•••••. _..... .•••.••••_. _._ •. .47,144:42 i9;;~:~~' .~~.j~,,~: M; ~:?'~,i;ii3{i.ll7 . 0, 01~ ..48 ---------,j:.~. -'···3;002:i7· ··'·'··ii;276:UfI. F.i~hth Illlno;',. _ _._ ._••••••••. _•.•••.••...•••••.•••_. _•• _._ ,Ir,. &8B. :10. 12,.'\98.51 ";'.2!"Hl'l.&1 (IT,,; 67.83 30.00 

.158, 1Ill5. 9.1 i~~~~~:::·~~':~~:~:::::::::::~~~~~:~::~~~~~::~~~~~:::::~:::::: 2r" ~2Il. 70 ~~:m:~i ?f?':·W;:~~ .~_:..~~~~:~. l:i~n} ~~~....­ KanAAs~	 •. •. 11,567.36.

Kentuoky.. : ........•.••••••••.•.•...•••..•••••...•••..••••.• _73, MR1)3 2t:m:gi >j7~·ffi:Si: ;:.;;: zdXi 'i jS:~ - : :::::~:::." .
 J.onj'iana_ _ . ._ fl6, TO~. 46 938.3f,·, • 207,058.21 '.) 12 73~.2O '4;.100.20
 

Maine _. _ _ _..••__ . 2,,~7,f06
 

Mar,'lanrl, including DiB[',ict of Oolumbia .._
 41,000.30 .2~:~i:~· '~:iiZ:'~~~:~ ::i;'::1:735:~ .f',080.21 ··'··'~·,~;f~- ---·"·i.ii:9i·
 

Massachusetts•....•••.•.•...••••••••••..••••.., .••_. _.••_
 42,450,33 07,'412.24 ''l\l1,431.03 t·. ;'·'2,673.70 19,780.24 11.20 700.73
 

Michigl\n_ .• __ .••_•••••.....••••••••••..•••••.••••••.••••... 8n,l~9, 2.; 2~1,235.56,' 7')f,,167.98 F.·'i~;.156.'13 4,318.20 __ c .••••.• 3.1.27
 

.37, 58!. 30 2,382.7G')I,'4I"IJg:~; ~~:', 4C,.W:;' . •32LW· ],50 6.14'
 ~l~':i~;I.~:~~~~~~~~~~~~~~~::::~~~~~::::~~~~~::~~~~~:::~~~:: .,~47.7~ "··'5:07~:oi': n, 34 187 92 ·,;"'·552:64' ····'3·432-iii- ------. 2,25 .•••••.•••.•••
 

~hlh ~fl";otlTl............•••••••...•••.•_. _._._.
 

I'"i;-,,( 1\I1'''o'''i.	 .. _.. ' ..••':'._ 7, ,171. 55 

33. 989, (>6 4,288. M' : "~~; 039: 18··.. ·' 54. 09 ~." 474: 19
 Montana
 ._ . 2ro.77 17.28 . .';,454.77 15.75' 2,03 _•••..•••.• l.08 

26, 3~0, I}l .9~&:~~:. 4,349.25 1~.08 )4.07 ••..•••-.•••..• },'d"...,ka.."...-. - •••• _. _.. .-••••::: ~~~~~~:':3':~. !': •• ~O,OO

·il~~n~it-l~~~~;~ ''11:: 615, 10 38, G84. 70 ;iO;~: ;-- --, ----:M- :~~~:~~:~ ,. ::<.....-...-...-.-.-.­ ._.'i7,'B92 ~7 5, 691 ~6 .908, 1l(l1. 57, 82 727 83 -i·' . 434.32 Futh N<'W)m·'cY..:--..-.-••••.•..••••••..•••••...••••.. :,.•• 113,752:60: 1;40,1,277.91 ,:'63:543:94 5,190.57 ""'4:552:07"

!Now 'Me~ir(5. ..•. : ••••••••....••••••..•.•••••....•••...••••. 34Q,~~:~ .'" 120.25 :.'............ .•••.•••• •••.•••••••.•••
 ,,,. '.'. -	 ',' It,. ",,' • '.J ~~/' '1,"' ,., 

Philippine hlands -..•••••••••••••.. --- -----.-.	 -•••••. ···lccc'",'",',",'",',','+cc,·""~='·,",'+cc,',""OO:::',',"+c; ;;i",",i,"_',1',"c;;;-;,',',','cF"';;;;';:::;,",'+'-'-'c'c'c','',iC"~'''+C;;-;'C',6:co,i,'''~c' ·.'felnl ..•.•.••••..••• ._•.•••••••••• 6,70(1,000,32 2,059,8G~:81112,0.1];f.r,;.28 1,04.8,273.83 ,.4~3,660.(]4 301,483.7" (1),756.28 301,,52,.183,.14 

, ,,, " ,	 <,I'" 

I,' " 

';'-' .' ,'''' .0

, I~ ~'~;' .1' 'H~'i ,.-,. ••':' ", i.-/	 ..... _:~. ..' 

I'" , , :'[' ,e 'J. 

" , 'J"'., "",~

, ~, '''~. .,,~ ',",'	 ,~t" ..., "',' "j, " , c'" 'J. ',."'-' 

r

FJrnt New york•.•......••••_. ._•.••••••••••••_ 218, ,G!, 7~ 17,003.22 69,20,1.43 

Becon<l },'ew York • •••••••••• :l8,367.00 11,2;T1,83 70,309.18 

Third New York••.•••.•. _. -._.................. 11lll,84J. 113 iO, (51. 2.1 4a2, 030. 00 

FOllf({'('nth New York .•••••..•_. -.•• _._ .••••••.•••••_ r,a, 53ii01 U, :l87. 08 390,912. 22 .... 'J'wenll'·fital New York_............. •••••••.•• 41, .1-15. 70 2~, 323:87 61, 7M, 22 

TwentY''';Khth New York_ .••••••...••••".•• ._.... 10, 5:.9, 18 4,136,31 2'J, OC,8. 07 

NorthC'orolin:i.•.......•.•••_. ---.-.-..•••••.•••••••- 22.880,r,3 1.1,219.00 ]1,038.21

I\'orlhn"knla ._•.•.••••••••_. -._............. 02.1.65 110,00 .280.00 

First Obio ...••••••••_ _._ ••••...•••••_ _ •••.•• 00, f,.jl. 07 1M, 222, 32 H7,O'tO..05 	 Tenth Obio._••.............. _. •••••..••••..••_ 3.'oO,ot!l.?1 23,7.">l./i!I 1fl&, Ml7.31
 

F.l"w'nth Ohio ._ ....••••••••_._ ----------.-.-........ 141,790. n M.229. It 19,912.37
 };i~ht'-"lUth Ohio .......•.•. _. _. •••••••..••••.•"_._ ll1, ro8o, ut 16, 752, 44 . 8.1, 32-1. 38'
 r
Oklahoma.... __ " •.•••.....••••• ._.......... 3,~0~.33 ,37.20 207.04
 

Orogon ._•.......••••_. .-••••••.••••••. _._. l, 760 2~. 89 , .' 4, 2fil. 72
 

Fi"t J'enns,'lvania __ •.•.•.•••••••. -._•••.•••••.•••_ 2, 013, 312. 32 nl~, 1~2, \)'2 2,988, 502, 90
 

Twellh l'.n"")'h·ania •.••••.•.••••..•_ 'l8l1, ,,7,1. <>f, 175,517.21 437,'088..18
 

Twenty·third I'cnnsylvu"IR.•..• ._. _•••••.••••.••_ 177, H3, 13 10, 210, ]2 3, 233. 30
 

llbo<leJ'lnnd ... _•••••••.•..•• •••••.•••• 7,93~.51 3,420,00 25,228.19
 

8on['hCarnlina.•••••. _._" ._•••..••••••...••• _. 35,(14.1,14 23,203.30 .. ~. 313.63
 

ROlithDakcta__ ••••••..•...••_. __ -._•...••••..•••••. _ ~,022,10 [,70,30' 6,4]g.75
 Tenn••"~c. ............•.••_. -. __ ._ •••••••••••.•• I 128, g03. 36 3(l!),(14 1r,3;,'52.80
 

Fi"t1·e'Jl.'.......... __ •.•••••••••..• __ • .• 1<1,003,13 3,781.26 ,32,82&'81
 

8et'OhndTe''''' .•..••.•....•. _. •••••.•••••..••••.• __ ._ ],Z7~.40 410,18 ,., 239.35
 titft ..•••_ _ ._ .....••....... .•_............ 01.10 412,B5' 8,2M,lO
 

Vc'rnonl. ......•.. __ _....••••..••••".• -.. 4(l,1,~0 348.22 09,';,03
 

Virginia .......•..•••••• •••••••.•••.••••.••• _ 7.!5, 2M 97 i, MS. :17 127, 936, g9
 ~:ashl~~to.n"induding Alaska ••.•••....•••• _._. • __ ••• 2,4f.1.12 44.1.28 3,8t?62
 

,"'I 'lI'gm"'_••••••••••••••• _. ._.••..•••••..••••• _._ 1~3,91r,.00 110.]0 52,,50
 

\"Isco""in.•. -............... -._........ 20,401,07 .,,[1,733.(;7 IlHl,W.'i.OO
 W}'omin~•..•••••........ ..••••••.••••...••_ ._ 64,25 •••••••••.•• 1.534.00
 

16,015, 80 3:i7. 02 fo.IS,OIl 32, l'43, 83 ]9,152, BBCl-94 2\1, ~fl2.10 ~fj~, fi70, 77 0, 27~, 39 2-1,08,1. iO 222, n~, 00 

201,154.0.1 ,4, OJ3. 1.1 ~,827, as 1~ 746. 47 0, J~~, 872, 00 

5,082,78 144.81 353.88 91~. 50 27.30 32.40 • 1.8'J 21~, IB 4,3.1].20 ... 1.04 38,69 '.M .. I~ .. .34 I " 33,003.7., '.00 182,0,12,932.04 .. 3fl 4,41.1.03 .1,98.,. 77 1. 8B 4. fKl1. 27 

107.10 335,46 12.00 

,9.00 r,r"'.08 .'" 1,852.91 8. 63 129.07 

.. •.••• ··········:ii· ---------.3. flO· ···"··'···.ji:68 4~,	 629. AA 25, 880. 7f> --- -00;10ii:6i' I, .172, n 8, 4Gr, Ol~. AA 

2,836.0.'; 927015 

H2. 8fI ----.5;3~4:ii8- --- ---- ---••.••.••". &I, 87 ' 49& 75 

1.3,'; •••••••••••••• .712.08 221.04 

(iO.3S H.I.!!O •.•••••• 5.22 .00 ••••.••••.•••• 37.80 • .18 40.&1 ••••.•••.•••_. -··········i8."30 

••••.••••••••.•.••.•_. 4:1.32	 190.69 .-._ ••••••1 

M,37 18.80 Baal __ •.•••.••_•• _ 7. 10 I, 02 --- j7.~;~7i55' ••.•••.945:iio· '--57,792, fI84. .14 

M ••. _ 1.44 8.1.36 -. __ . ,44.55 •••.•••.. "_ 1,081.71 

3,Hl.73	 243.&1 _~ __ -._•••••••.•••••••..•••• _ 1~42

•••••••••••••..•_._. 
TAIlLE I.-RECEIPT8 "nOM BPECti'IC BOURC.:S 0" INTERNA.!, REVENUZ, FISC ..L YE ..n RNDRD JUNE 30, )928, lIY COLLECT10N DHITlllCTS- ""-l 

Continued ,01 

1'obll.tClll and tobacco lDIlllu!neturw.-ConUnll4'd 

18:1.10 

Clgan'ltA I }[lsOOl1B. I 

tllbl'lS. f>llr I>IJ n"OIlS <'Olloo· or r"",tlona! tloll. ",tBUng 

"ort, I oont to IObllCCO 

I 

Leo.I tobll(rO, , 

MIUlu!aclored ""ld,~mo..ed, ClgW'etu! 

toM""", ol.hlp]'l6d fJSPt'R. [lOlr 

per ","ond, In ,·lot.tron PB<'klllrl, 18 ""nta 01 !'(le. :l3W, BOll I ""nt R. fl., ~to,

Snuff, per pound, 

18 reol.• 

]lutrlet 

AlobMlIO•. _ _:. . _........... •••. •••••.. __ ._•. ••_", •• _. ••..•. $2_ iI3 •••• _ _. •• _. _•• ••••• 

1Ei~~~~~~:i.:.:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::~: ~~. 28, ~- - : ::::::::::::: : :ii:i~:~: :::::::::~:::: :::::::~i~:~: SI.tb Call/o","....•. ••• . _•....•.. _._.~___ _.•.. __ . . _•••• ....•.••••. 3, M _. ... _.... __ •••. _._, .••.• _. __ ._ _ )51. OIl Colorado. __ .. _. __ •••• __ . . • __ __ , •• _ l, 8?1. Q7 ••.. •. _ _ _ • ..__ . 10.00 

g.~~~~~~::::. ::::_. ::::::::::::::.:::::::::::::.:::::::::::::::. ~__ ---.j5i,-200:00' _.. D, 591. 7, :.:. :.:.:.:.:.••••::.:.:.:••: :::::::', ••_::.00::: :.:.:.:.:.:.:. :.:••::.:.:.:.1.... 32, 00 Florid", _. . __ .. _. __ _'••.-.. ' •. . . __ . . •.•. _. __ ._. • __ . .. __ . 1,037. 70 411. OB nOOTl.lo_._ ••• _ ••••••••• __ •••• •••• • •• _ ••• _•• _•• _.. \l8{I.1l8 • • __ •• _. __ .'_ lIO.oB!!... .. •••••... __ • __ • .•...•• . .___ 3.23Y.01 ••• • •• • ._ 1.lnho. __•• __ ._ •• _ __ . ._ _._ __ __ __ ,09 _. -. . __ . . __ .• __ First llllllOl._._ _ . __ • __ ••. _" _. __.._, • ••.. . . . _ _.. (~.iiii: i5 4, 394. 800, z.I _. ••• • • __ •• •••• _. 

r~~t;~.I:t.I~.~~.::::_::::::::::::::: ::::::::::_:::.:::::::::::::::::-::::::::: ---Tilin.-oo· ~~:1 :::::::::::::: __ .__ .__ :::-: :::::::::::::: 10Wll••••.• __ • .... •• _._ ••• ... •• _• __ •• _._ ••• _._. __ •• •• _. • 45, 439. 138 •••• _•••• _ • • •. • _ 

Knu~s ...•...•••• .• .....••.. • . __ . . . _........ 3.066.113 .._•. .. ,••• __ K.muc~y .• __ .•.. __ .... ._ ....•__ .. •. __ .. _ . ••. __ 33.00 1l,?U413.85 .• __ ._..••_.. __ .. <89.00 

\.(Iulsl""•._.. _. __ ••• ._•._ _..•.. _•• _•. . __ . __ _ __ 612.00 1,,453.00 . . __ •. .......• _.__ roll. 72 ~hJlI" .•......... _. .. ___ .•.. . _ '. __ .• •.. _ __ • 7. 74 • , _•••••... _ _ . •.... . __ .. 10. Q(I 

,\lorytlu'l, lududln~ D istrM or Columbia _.... ._•. ._._. . . _....... HI.7'2 __ •• . __ _ •. . . __ 92. DJ M M.!:IrhUOCIl&•••••'. ._ ._ •• .._ ___ •• • _•• " __ .__ H, 87\1_ OU 23, 971 45 •• _. • " ••••••••• _ • •• 

M lchIK~n .••••• _. __ -.. • •••• ••• _.... .­ _•• • •• ••••• • 0, 9W, M 2, '103, 845 07 "......-___ ___ -._ •• • •• 761. B4 

~~~r~(~~I:_~~~~~~~~: ~~~~~~~~ ~~~~~~~~ ~~~~~~~~~~'~~~~~~~~ ~~~~ ~~~~~~ ~~~~~ :::::::~ ~~~~: -g; ~~: lii~~ ­:::::::::::::: :::::::::::::::::::::~::: ::: .-­ Muntnll" •__ ••• _•• __ • ._' •• _._ ••• " ' •• __ ..... ••••• __ •• _ _ • ". •• _._. :'170.0'2 :::::::::::::: ­ -•••• --58:00- :::::::::::::: _. _ -­i i:oo' 

I>;pb"'.tA, •• _ __ ••• ._ •••• ._. _. •••••••••••_. 7,672,51 .•... •••••_. _. __ •. __ •• _...•. _ Nc.-..dl-.. •• _._. _.. __ ••••. •• ._ .. ._. . _._ •• .. _.__________ ___ ." ._•• .•• _ ." namP$hlriJ.. .. .. _ . _._ ___ ••. __ . _. _ __._. . 123. 00 __ _. ._ •__ • • __ S.OO 

~~ ~~~l~~ ::~:::::::::::::::::::::: ::::::::::::::::::::::::::::::::=: I:~'~~':~~~:~: 86, n:::::::::::::: ::::::::::::=: :::::::::::::: :::::::::~.-oo·

• 

m~~r~~~~i~~~::::::: ~~:~~~~:~~~:~;:~~:~:~:~:~:~:~~~~~~~~~~: :.:~: ':;:;~,:~~~;~~;Il~:~ mf! :::::::::::~~::~::~i":~~ .~.~~.~. ~. ~~
 'rwpnly·ftrst N"w YOdL. .... •. ' -.-.-.-.-.:. ---. ---•...•••. - - ····T--5-- I~~ 59f r. .. ----.-.... -- -.. -" __ . __ . ::::::.. - '--'-'-'15"00' 124,812. 1'9 

TTpU1y..,lahlhNe~York._-. .• __ .• ."•. __ •.... - - 1,47 I o-i-";OO5.W ·-----iii.'>:oo· .. 2m,m.97 _-. •• _••••• __ • roo.OO 'I1J.l,t73,I'J04.~

~:~ fJ:'~~~:::-:::::::::::: ::::::::::::::::-:.:,.-:-:.::::-:::::::.:::.:::: -'---::::i:ii: .7; ~,i;: 006:~' -..-" ---. -.-- --- - .------ ..---.--..--. -----i2:3M.- 10- 7, 700, ~i ~~ F1m Ohkl -"_ .. - --. ---__ - -.-.---.. - - ---- -.-.-.-.' • - -- ---- --- 3 660 (oM 65 • __ •• ::::::::: :. ::::: ::~:::: :. -••• --. ----. t, "12, 400. 82 

HiY,~~:gigii~.~~:::::::::::: ::::::::::::::::::=:::::::::::::::=:=::::=::: ----- --~~.;~ - , ~,~: ~~ :::::::::::::: ---::::::::::: :::::::::::::: -;~:TI' ~g: ~~:

l~ji:~~~~~.:..L2H,·::::.:···.HH:: •.:: ..~.~: ...~~~. ::'~."=r ••~;'"" ::::'i~ ,\~:. ':;lim.~
 Rhod.~oland.. . . ....•.:--.-----.•. - .--------.----.-.-.-.-. 14~_77 2;kz.~5 -·_-------·-·1-- ------.....--.-.... --S&i:OO- l'iJ,m.:.s 

~~~ h~~~:~~:':::::: :::::::::::::::::::--..:::::::::::::::::::::::::::-:: :::::::::::::: UO:=~ :::::::::::::: :::::::::::::: :::::::::::::: I~: 4, ~~ '?t 

Tl'IIlIe.sI'('. _ ..-.-._. ------ - -. - -- ..-" -- ...---..--::: .~'. :~.~: '. _ 2/1' ok r.5 ,'-" --'427'2-5 +4.00' :::::::::::: __ 12U7 ' 00. 088. 

~~~e.r:i;.;,'_:':: ::::::::::_::::::::::::..::::::::::::::::::::::-.--.- --.-- ---... '~b: ~--. ---. --::: :::::::::::::: --....,,:Oii- ~~: M 

~iEr,iiE::::::: :::::::::: ..:;:ii,: ,.,,:~ ..•,;;; ,ii:1::·1:::. ·i 00· "' "11::l! ~:::::~r,,::~~""~~'''~'~:::::::::::::::::.., ii,;; ':il~; ~;if~::::::~~1 'i~ ill ;~i~:~~2~i~~~::~~--····-··._._:-:~~~~~~~:::::-:::::::::::::~~::::::::::. ~-~i~63 ----.~ ..~.~- :;,:;;~,:;;.~: --:::~~~~;-~.~~ 3\\"L:: ~~

_z ¥ I 
TAB1,;! I .-RF.Cr.lJ'TR FnoM Srr;ClJllC SOUH-c>:.<; OJ' ISTEH-1< M, ItE VENUr., FISC"l. YF,~H E.'iDleD JUNE ao, JD28, II" COI,J,~;CTION DIS'rJ<lcn;­

Continm:d 

OI.omMgatine 

-'-----,------,----,---­ Adullorated bultr.r I Herod d.al~f~ Whol~'nle d,.ler, I Dj~lrir1 Uncol· (1nl~rrd, ored. Mann(.", I Uncal I UMol· I per pound, p<lr tu,,"'. Oolo",d oro(\ Color.d ored I1'Olal I'er :\faau· Rota,1 I 10 <lOnls I1uml. *,lO() oleOIllar· oleomar oleormw "leoma,' pound. faelm. d~ale",. T~I"1

~",,-nl ~ai:8e, g"MfiO./ ~k~e, g;';OO" r10cent.",s.$ID'J U~

l'me"<l! Or rennv"U>d 

buLU>r 

Por Mann 

klllnd f~"ln, 1010.1 

• cent or',$":1 

Alabam".--------I--,-,,-oo,'I_-. -= ~.-,-- $1339 00!-t5.033 \6 -;;.4~0 00 -;-~H 011~2,J.\~ 17==- ------ ~",.OO $2(10].00 

Arhona.•..•••. _ _._ •..•""... . $2'00 32~OO 2,5,1418 48000 9H\6~ 4.2!)a~fj .••••••... ••.•••_ _ ••• _.•...••
 .\lkanSlUl 100_001' 2,~79.00' 7.9](,75 7W_OO 3,B3J.l~' 14,840.~1_
 

1'1"'.Callfornia..... • $47.033,75 l.750,OO . 23,18'.W ••• .. __ ~.Ml_aH 80,355.63 .. ..•••.. _
 ,o.;~thClIlirn,nia_.... .. . 21.376.:10 ~.IlOO.OO •••. _ ~o,~2S.20 -2,:'(\[1.00 5.525.02 85.02942_ __ .• _.•••. __
 

Color~dn '1,020.00 2.717,50 600:00 76.00 ];:.195.91 __ .•_.... ~.2"0,OJ 2\ '1\1.42 ".'.1" .. "".' I ..... I"'" ....
 ConnocticlJl.... ••• ..•.•••.. ,\1l1,01 ._. • ?,llOO,00 79l301.. •. ••.•' ••. ' •••.•
 

Delaw.,.., _ •....•••.• 1,048.00 1,621.14 000,00 llM_OO (;,429 H...... .. ••..• .1...... . .
 FlfII"l~. -- 211.4~ii_-<i0- 51000 0011001,451.4113,104.2111.440_00 S:nOJH 82.~05661 .•• •..•.• ••. .••• •..••• 

~:t~. .....:::: ::::::.::: ::::....._. __ ~~~. ~~ 7, 9~8.- i1b1_'~" ~~~'.1lQ __~'_~.?:~~ 13 1IS 8~ ..... .....-' ...' .. ~1~tOJlllnoi.,_ ----.••m802. 80 327, ~2iI'iio . 6:%0:00,:::::::::: ot; ;&1.n.---4~0'- 0011:: ~~~: 2; 7ti.: ~~1: :ti,::::: ::::.::: :::-...­ E;~hlhlllihOI'__ M,269ool'3,83370 [,m.50I_._ •..• 38,512.(.0 4~0_OOII2,1l002 -123.]18.82 -"" ------...... "---..•...­ , , Indbna.. .•• - OO,~90 6,2571i011.200.00 IO,2~00 1i7,169.30 S.200,00 J4.~46.74 193,n70.53______ _ .••.•. lowo._ __ 39070 50'001_ ..••• 44.972.35 .. ._ 20,600.03 r,r,,013.0~_ •. _•• ••..• _ _ •.. _ 

~:~i~i:y· 1~:.~5 00 .~~ ~i·~~1 2, t~: IUiZ: ggj ;~):: g 8~:~ ~:m:;~ 2n: m: ~~I::::'-::: ... -......_.-.-_,.,.,','.. .-:~~~:-,' ',S :,:,:,.-.:::I::~,,',",· ~~ 1.~"I"ana....... 13. 41il 00 29l! 75 600. flO 1.879. no' 9.l03.88 1,360:00 2, ~1. 67 20.511. 30 _...... 

R1~'~i;Iid.-i~,-,ju~ln;:"jj:;-;t;;cf;;r· 1>l6.~0 •.•" I 20~,oo··" ··'1 8,027.42_"",,· __ 1 n,4s:1.JJ 14,902.15 •••.• -·l------· 

Oolumbla, ..••• 3(,7,0:1000 !!-82315 2.400.00 27.107.1' 12.742.72 4,r>.i<l.OO, 4,28333 424. 5'J6. 97 .••••• _ .••• __I~..\OJ'"01100.0014.602,50 Ma8Sol~b"""'rs ••... 2,00 ,.553 7.~, 600.00. ••• 3~ 2tH :10...... 7.&;167 5;).211.62_ • __ ••..••. •.••... _., •••.. __ . •. Mlchigan ••••• •••1 1959 00 25.00 8400.19 (r,4 J4 550°12-103009 1lr,.127.43 ••.••_ ..•,. • _.", ",.' •• _' -••..• __ ldlnne...,ta_-. 25.~0, 5,14900 050.00_ ..•• 2',o-IS'2,..... 1~2'i174 48,H4,2~_ _ •.•• ..•,2.5'l2'001 />0.002,6.12.00 1 :Mj~i:l>irp!.··· .. ·_· .. ··· 27_;0. •..1•.. 2,302..'iO 1.~68 51 720 00 I ~OOOO 0.2n~.7J " ··+------.. ·····---1----······---:-· -­ 1'i"'l· ~r L!'Souri:...•. __ ___ ~7, 207. 50 21,321. 50' I. SllD. 00 0, 781 ~ol 10. 090 07 700 00 2 183 3~ ~:', ','~~. t~ """ .....",..,"I' '. '. '. '. '.', ..' ,',',',' '. "'.1--.;;0',;..; -- -;~,'OO" ••;"i,;-_," SI,th:l.H""lllrL 18,,108.00 0.580.00' IYJO.OO J.08S.00127,795S~ •.• 5,3~069 ", "'-u' "'0""' "" U"-"" 

Mont.ilII. ~1O.~0 _._ ....•__ 1 ~5.00.. ••• ~l 38...... 1 "' ~.~ ~~ "'" ..' "'" ,',. "',' "'" • ""',', I , ~:~~:t~::::_ .... :,:.:,:,',.,::",:,:,:,:",'1- __:'.~:-:~~ __ ~:~~:·.~~I_ 1l31l.&> 'H2'~120,~~ r- .~ ..:40 00 5,f;i'~ " .•" .... 

Ne'lrllmllJ"bire.. . 3,0(1 ..• ..•' 61.50_ ..•••..• ~,72876.. •• 1 '.' '.'02 I" ., ,i~~~, ,',U"."O ••• '" .:"" ,,!:~.~~'-"" 1... ::'::1:

"",N.w'.",__ ~:ifthNe"'Jel'!(')- .. '/-­ 37,O'"W~.2'221 ----/---­ 1.£0000 .. --'I"'~'''I 19,700.0 12nOIl ----,I l',OOO '~001 "II.y., """"~I' .•: '1-­ '\'. :::1:::::::::::c:::::1

l'>,w"!exu,,!.... .'" ... "In,] '.2311(',. "'1 211000 1.,>14,0+... • ,---- '1' __ 

ylrsl/l,ew)nrJi..... _ ..• • ......117.W,4~1 ..•• ~!Wr)I ZO,2i>4,',f). .•.••. Srcoud Now York.. __ ••• _ ..• .. ...••• I If;.1 ',(1 •• I,Wr,"7 r,o:II.17i_... \$[ ~(l000 _1,800.00 

ThlrdNowYork. __ •.• I 14~T26 110onoo ".92"'\), f,O_'1O ;,00 $-1111 l~f,.l1 •• Fonrleen(1o N6<I' york.... I'" .. 21 21~ 21. . 8' I~' 'II ~~ COil ~l 1 

'l·wenll'Jl"INewYork ••.. 1 12lJOO " .•_•••••. W,S40Vcl ' .• ;,",,00 2!'·~;·r,:r··---'1 Tw.nty.",ghthNe"~ort.. ~2S I ,"00 ".,,----..-----. . '·1-- , N lh( I "'1 .... I"'" . , 1M IOI~J2 ~0,51186 .. ----.... •• .•• ..' -.. .•. Or ,~roma ...•... '1" • 2.;()(I 7201"1 3.>38S1 I,J~OOO ~,716681 ",~1)0.521_ - _j - NorthJ)~~Qt~. .... •••. _ ••. r>(1)) ••.• "j ~0-I924 •.•_ I I.OS~351 ~,OS2_"9. • ••••••••••••• Fus' (Jh,o ••• .•• .40C\l1w.l00 1,20000 •.• H,H09' 1 ~7a<134 11,r.-J_~~'_ I - '1" •... "1'~nthOhlo '. 9.30000 1,0:.u00 ..•.•• :10311,,1, __ ,72<;7' 3{i,43~U~. --- •.•.•••• 

E-101~nth Ohl".. '.'1 51.40 :J.:l,i26 C1Ji m" 00' ." 120.87~_r"-'I•.. __--- 5 21f 071 O~. lS9_2? ---"'1" ••. ' ' ~~~teenthOhIO... ....•. ••• I -- ,I :mOO 26."1\7.55 ••. _ g.Gl~&~ :\0.5M_24._ o ho'na ••. ." • ..• ....--......--- •• _ 3,mm,OC l~.092,OS ~(O.OO \lOC, rx~1 27.2:18, II _: _.. '.•. fOgOn ••.• •••. .•.. 70.W 7,080,00 l)()().OOI-' ..•; • 1("104_1i91~" 3~21671 ~;,176,20_ •• __ _, ForsIPonn'~l'a",a •••• ../. _.... __ _•• • __ 1 ..\.00 ",1~1.7G.. I '00001 11.0','~76___ ! 1 

i:~~;:~'~~~~S;;~~~~~'.~H;" ::::::: 75·~~I-'-'iU~~OO Ir:~:bi:: j,~~ I~:~~U~::' ---+ ------ -- :::f'­ r~:'":~'g~:o'1~La:'-'" ' ••: ~:~~~,I 2,O"5.:~ •• !j{X'.~ ••• 81.00 ~:~~:nl:: t~~1 ~lnl:i-' 1 •..•. __ .,--", __ )__ ,',,',--.,-•• ou opta __ ..• __ I 3.00. ... h<1O-.. ~,~9J'2 .•. 6.00001 ltl.!!407.1... _'_
 

T,nne,,,,,,,_ -._ M, 827. OOJ ~IO. 00 0.5.001 5.1,,2,00 II. ",,'}_04 1. ~4(J. 00 J.zo;~ 341 77 Soo 3~: •.. •...• ••• • .••.
 r"sITex _ _ 1,429. GO _•.. •.. J, :ll17. 00 4. 6H. I~ j 9r,0.00 3 ,I" O~ 12 0',7 471
 t~CO~d"1',,-,as {il,~W.l'· 5,81£0.001 1,27£0.50 2,7S5,m 7,361.79 8-1000 ., 0l6li71 ":,"206.1'. ••.. ..•• . •• I, 'I" ....
 s ..---..•..- ---.... --- -.•----... -.•---- •• - .• ... __ 1 '1,016 00 oon 00 "OW 66_ 

Vonno.ot.•• _ ml.2 ••.. ~~,oo,- ....----- 1.I'Olj••••. 1.:10000 153;43 ..•• V,rr;'ma_•.•• •••• ... _ 197.:10,

•• ..... _ •• •• a,OH_tH 8.(.c~97 3,84000 1.71338 2£o4~1 ~o'.

Wa<hlnglon,lnd'"dlngAI""ka_. 4,60 2.025.00 1,22£0.001 __ .. __ •. 22,II;lI-l. 5~H,fjS1 311!'89i ••.•

~;':~,~:~f~~ni~:.. -'''2M:201·22;WS."OO··j-205'001 7'~'ig:J1 ~:~~; :,~ •.••••. )q:t[;~ til ~~:~i ~i· I--i~'~" 10('00 ..•.•••..••.. F:.." YO~::~;__.'._ il.~~'~~~.-~; ~~~:~;~~;~1'~9' 1~·;5!~!07~IJj~I~~:'23 ;~P~I~~i~I~12~~~:~~:~

,, 
_ _ 

1iiJlf~¥;:~=="'""'""-""""""""""'::===5:J~,§;.:l.lf;j·~t~r~_;..i.__i.i...;_i'wi.~.;..;;;;;;;;;;;;;;;;":..;·;;..;;;,t::;::::~::~----:";:j;

• 

TABLE I.-RECEIPTS FROM SPF.C1PIC SOt/RCt:S OF !r;TEflNAL REVENUE, 1<'IBCAL YEAH ENDED JUNE 30, HI28, RY COLLECTION DJ~TRH:niContinued 

SLamp luoa (dooume". Filled choo..... MI.Il'd Dour (orY,ole.) 

Bond.! 01 CaplLaI at""lr. 

Mailo,.", Inll-ohtronw, tran.reno, Oil Uom""l.io. Msnuf!IC· Por I,...rol, """kor,. or "apital Block each 1100 01 Il('r pound, ToLaI To!.al tnTorn, $400 400,,1.8 rOIJllckom. ls,uo" ol.C, faco valuo ", 1 Clln~ (!IC"ordin~ lractlon ~horeo[, 2oonL.'! 

/l1,balM.. _... _ .••.••.••...•••..•.•••••••••.•••."'•.•••....•.. _•••••••.•••.•• •••.•••.•••.•••••. __ •.•••.•••••••.••••.••••.•• • _•••.••.. r?1,7i2.62 IJ,MI.ll[; 

Arl10nA _•...•.•••••...... _. ....••...... ••.. ••• •••••. •••.••. "'_" ••.•••' •••.••.•_.. _•••.•••..••••• 

." Lo vBluc)

2I,70\1.6i •• 

MkaDso,s__ _ •••••••••••••••••••••• ••••••••••••_••••••••••••••••••, 

. 

1.61.1.1", 7,O(iS.40 

"I"t Call1MDla .• _••••••••• • __ ••••••••••• • _"'" •••• __ •••••••••• ••••••••• 528,171. 81 284, ~~8_ 46 

f,;'i-':'t~OXl~. j[ -••••••••• -. •••• -- -... I 2.0.16,0,0, 

1,410.00 

21, &II, 3JO.1IO

1'I00000Ild~ '¥'"i.i:······· - - .......•.......-- -..... -;!O..iiO··---····i:i..io·· ---"'~:i:;,o 3,400.U~
 

~r*~JE~:...~·:iiii: :::::~~:::::~:::::::::~::~::::::::: :::::::::::::: ::::~ .. -:::::: ::~: :::::.:::: ~:: ::::::::::: ::::.......... . ¥~ ~: *
 -"

32~. 88 Ttt"oty~jg-htbN",,· ,"ork·-::··:::::.::·:::::.••••••••••..•••. ---••...•..•--. -- -...•.....•- - -- ..••••.••. -- --.......... 49.500,73 .•••. NorlhCarolt1l8 ••••• ---- ...•..•• ----.......... . ..........•---- ..••.•••••. __ -......... 9S,I~S.33 46;14ii"97 ~1~~~hd?rkot8... •••••••.•. •••..:::::::::::.:::::::::::: .•. .•::: :::: :::::~:::: ::::: ::::::.~: :::::::::::.:: :.::::::::::.. 28, 00II. 09 4, .117. 7<1 

'k'r~~l~~~~~~~ ;::::::::::::::::.:::::::::::.... .::::::::: ::~. _ -... ---... -----. ' ::~::......... g~ 1:: ~~ 35:iI7i:~j I':I~ltleo>Olh Jhl,j:··· -- ""'.. --..... . ::::: :::::::.::::.: ::::::::.::::: :::::::::: ---- :::::::: ::~: -.-. ,.. ~~: ~i~. r: ;~:

?'8lr~:i;-j;'~~i~:.:~~~;;;: ~;;.:::::: ::::::::.-:-:::::::::: ::-:::.::::::: :::::::::::::: :::::::::::.:: :::: ::~; i~:~ :::::::::~~.'~' ---:i: ;~.: 3;l: ~;: [(" ~: T..-clllhPoDu.'¥h-.llln ---. .•••...- ---•••••.•• ---•••. --••.•••••••• •..•••..•• _. ••..•••.. ..•••..•••.•• ,[;\:·;f'·84 --.- . , .....--- ".,,7,:12 270.34.~.!lf. r ""Oil )'·!,inj ·Plll"'.\'h'n,,I. __ __ ....••.. _ ---':::::::: ..• ---.•••..••• ---........... --•.•••..••..•••.• ----•.•••.•••. _-......... 2..~,Uf,~.(~1 3•.',70,.',0
 'I ~~,7l,o ~~';:'Ifri" ..- --- --:::::::: ::: ::':~:. ::~: ::::::.::::.:: :::::::::::.:: ::::::::::::::. .:::: :::~ 24,\,82', 21 1~l. 114, 30 

~O"lb lJDko14 "'::::... ••. ---...•..... __ .••••..•••• •••. ••.::: :::::••• ----:::::::::::.::: •••.•••.•• __ _•• _ 3k ~~~: ~~ .. :~: :r~~:~

~}.~~~~-: ~~~~~ ~~)):; j;;:~: :::: ;~~;; ~: ::;~:;~;~~; ~~~~ ~~~:~~ ;:~~ ;;; ~~~~: ;;;:;;;~ ;;;~~: ::::~':~ :::: ~~~~ ~:~;: :: ~::) ~::) ~;; ~::~ :~:~ :::::: )~~: ~. \'I":ill! __ ••••.......... : :: ----•..••-•..••.••• --...... •..• - -..•••..••..•• --•••.•••.•••• •••..••..• .••..•••• G, 212. 7.' 1,02'_ p~
 

~,~~!:![z,"~, ;~~.~ .........•.::11.:1i1: •• ":" iiU::,,,i~1 i:iii:::",,, ".:::<~~:~ •••:...•~:.~ .:...::.•:11.~+I-~c'_~"I:,~,:,,;.:§,~ ..-... J~. 
 . .., ',00."" 15.,\r,):45!1·{,01···~:~:~;.·~~

RI.th Oalifornia_ .........••_ .....•••..•••.•••.•••-. _•••..••.•••..•••.• _•••••..•••..• _
 Oolorndo .••..•........••••••••••..•••...•...• __ ...•••..•••. •••.•••..••••. .•.. •..••••. _
 Coon~tkuL. ••••••••. .... '. _ ___ . _._._•••.••••.•_.... •.•••• ._ . ••••.•• •••••.••• _
 ~la........ ••••••.•••••. __ •••..•••.••••••.•• _...••.. . _••..•..•••.. _••..•..•••...•••.•• ••..••..••.•••.•••.•••
 F10rldft __ ••••••••••••••• ••••••••••••• •••••••• •••• ._ ••••••• •••••••••••• •••••••••• _••••••• _••
 O",,,~la ••••••••.. __ •__ •...••••.•••••..•••••••.•• _.... ••.•••.••••. ••..•••
 Ilawnll..•. _•..•••••••••...•••••••.•••••.•_. __ •__ •.•••••.••..•••..•••.•••.• •..••..••
 I'laho. • •••...•••....•• _•••••.•• _ ..•• .•••..•••.•••• ..•••. •••..••.•• __ . ••...••.•• .•,.•.
 

~\~~~'tl~llnr~~iS::::::::::::.::::::::::::::::::::::•..•••..••..•••..•••.::: ::::::.::::::: :::::::::::::: • - -••••.:i6:00 .......•·i1.·25 iiil:ii
 

l~~~"-...:::::::::::::::.:::::::::::::::.:::::::::::::::: ::.::::::::::: ..:::::::::::: ::::::::.::::: ....._. '60:00 ...... 32. 00 ..•••.••.iii."oo 

K.ng.._ •• ._ •••••_••••• •••••• •••••••• "._. •••••• 22,;0 48,00 'O.5Q 

fff~~,~:::l~ 'I~~,~:(~;i~:~~i~~:;~:~:r' :;~:I;i';~l~ii::: ~:~~~~~~~~~~~~ ~~ :~: ...~~~~~ ~~ :::::...:.:1::::::'::::::: .:::::::::~. ~~ ~~~~ ~~~~ :::: :::::::::~~~~~ Rlrg=~~~:~ __ .:::::: _:_:.::::::: =.::::::::: ········i4.j:7~ 5;~~:~ ::::::.;;~~. ~~ "::: .j~'~ ""jZ'OO ·········.i~·;;o Mlnotl.'IOI. __ .••••••••••.. _. __ ••••.•••••••.• ._•..•••...••..•••••.••••..••. ••.. ••...•.... __ ...•..••...•...•... _..• _ ••......••..•• 

;l~~r:'ii;:l::::::::::::::::::::::::::::::::::::::::::::: :::::::::::::: :::::::::::::::::::::::: --- -------- . 

Sl1lh MontAn~1=urL •••••••••••••••••.•..•••••••...•••••• .•_......... . __ ••••..•••••.•••..••••..•••.... '. . .•...•_.. _.. ..••... ...•••..••. . ... _. __:: :::::~~~ _ _ __________ ::::::_:::~:il.~. __ __ ::'..:- .. :~:~I _ _ 

Nohraska.. ••••~.. ••••..•_. . • ..•••.... _. 12.00 12 (IIl1 

~~~tt~~~~~:~~:::::::::::::::::: ::::::::::::::::::::::::::::::::::::: :::::::::::::::::::::::::: -.::::::::::: _: ::~ :~~ ~~:::I:' .:::::~~~ rUth No'" Seney••..••••••••••..•:.......•••••..•••••..••• •..••••..••••. . •••....••.... ....••..••• . ....•••..•.... _ ______________ _ _. _
 

511. \~.I7.~:l M, .IM. U 

81, 2.~r,. 46 9, .\15. 1lI\ 

5.1,2\17.8(, ,],t2ll tIS 1iO.21O.lHr 1,1>01..02 

116,219.01 •••••• __ • •••• 

5,';,lIllQ 52 J. 300. Dol :l7,387.7~ 2,tA7.:l~

12. 3.\2. (~Ii--'-"" •••• _••• 1,1,13,400,221 72f<.:lIKHII 

8~:~~:n, J'~~~:~1 55, ~S, 611 a. J 16. M W.327.46...... . ....• 46,4g0,ml 9. 9J7. 20 

94.0l4.1Ii1[ I,nus 31. 7:.»",. 10 639. 10 

13V, 5.11. l" 31,50.',.711 

,Wi, m,',.I~1 391),070. S8 3iJ4, 2:J(). (1,\ 99, Kll. ro 

11\4,3M./6 (lOO.18 9.247.46 321J,4{) 

124,3\17.46 41, Hr., 'l7 

<0, 7Zl. 74 00.00 

9, ZIl4. 1111 •••••••••••••••• 

13,620.82 2,741.32 

an, 4~2. 8.1 ••••.•••..•••.•• 2,fo~4,().j 131.72 

25, 3.,1. ~o . 238. 'OJ, 27 3,5.5.30 

-


-~-T A 

00
TAlil,E l.-RECFlll'T!i 'nOM Sl'ECU'lG SOURC}lB o}/ INTFlRI"AL REYENUE, FISCAl, YEAR ENDfW JUN[J :l0, 1925, II\' CO"',l'lCTJON DISTIlICTa- DC 

Continued t-=l 

·-·ni2~n :::::::::::::::: :::::::::::::::: ..,..- i2ii"n P. Ma, 01 . 150. 83 ••• _••, ••• ••••_••• _••••• _... 100. s:l 1 olD.Um&l, 3$.~44M................ $-\,:I(lI.O\I ~.S%.63 ".;,F." ~oo'l 14.M~.15 .---••••-....... 651.61 15.1116. 76
 .. 01.80 •••••••••_...... :!'OOS.2S 1,1P'J.OO 

In: m UI 8.1, m: tl._....~~·.~~,~ _._. __ ... _~~~ .. 16ll, :rIt~ 116,2IP.01 UIP ur.~ 216051 '229.\lS 59,400.~1 15.00 •••••••••••• _... 23V.1\I 254..... 

;,~1~~~: *1'" 3~~J:~ ::::::::::~i6:~i ::'::::i~;i~:~ ·-·;;;:~i~ 9.8.19.(,7 _.. - ••..••••• __ ••••.••••••••• 6.10 6.19 

.	 !>(I.9S6.44 ~,67J.\!tl7.44................ 1,S87.1P 3,67r,.S84..63 &I,4M,871 645.77 ._•••• ••••• _. " ••• _._........ lH5.77 

OO,3Z').r,r, .17I.:l4 _ _........ 371.34 

M, 467. ~S,' 451l. 03 •••••••• "'•• _.. I. ail>!, H I. 71l4. 61 

542.8.'432; 31\56111	 U'OZlI 1,5757(J 

l~i:~~~:1 17,~ ~~I::·::::::::::::: ·······"2;iifii 07 w.~~:~ 955.520,~7 m.nono 77,r,31~' 3,nr,4S 2fi~,087.82

404,510 05 ~7.~r2,(I()B M,. __ ••.••••••..•• VOl SU,17,373.003.57 

332,744.73 l.l,ZIU72 .••_.•••.••• _•• P3MS'.22.r085.•18. 9,57980 10 541" ••• _" __ ••.••..••••1 W.M 

17;'3V7'1~1' ?r.G,3f>2. 711 .._ -... 41110 Mil 7C>0,8(6,3D JBO,201. <\,j 21j 8( ••••••,....... 8.77G 7( 9,on~

0,294.00 .. _ _ 1................ 61 gl 1;1.91 

17.100.05 ~710~._ •••• _••• _••••• L212'.!1 llV~z.t

39,(9~.83 ..•••. . . .. 1 1 JoS 08 lOS 08 

2~; ~~: l:;,' ··i;,j-iii·~i .::::::::.:::::. ...--.. --~2Ii.~.... . i:87:;·i~

1, 11~: ~u.: ~;';... &17:~_~:I:_ ..::::::::::: ~.~~~ .~t .. _.~:~~:_~!

Jr*: ::::::::::::::::,:::::::::::::::: ...­

FfrstN~"'York._ .•••• "....._••••••• __ .••••••• __ •••.•.. 

"~,, art B~!:dNN••••yYork.-.-•.....--......... •.. .•••••••. 

~~J~"N~}';~~:::::::::.::::::::.:::::::::::::::::::::

l:l,l( 1,:r.~,tI4 81 

-

r.6,72().~ 31,61i Ij(I ~3~;o,OO2.9 31,545,571l.1 

i~:~

3Ioll3J7S I lloz.~~1 ".,' 00' 1-· ' ..·..·······.. .. "",4 .71 13,SM.M ••••• _•• _. __.... 

I~ ill ~J :.~~~~ It~: TIl 

.,,\144.32. 71,M5.'IlI 

l~~r:

~q~t~-eJg~~1I N6w YOrt:::::::::::::::::::::::::::::::::::::: '::::::::::::: I~ l:::~r. fo&~g ~L:::::::::::::: ~ffi:~ ffl~~

3,4~,m ro 3.J~:~ ;;~~~::::::::::::::::: ::::::::~:&ij:~,1 ~~* 2llI,50 

'1/;.60 

38.&H.Sl 

33,701.74 

4T.,trlZ.S7 

1.&40•.s3.23,' __ 1.974.14,................ 

1,58I,lnU .••.. _•••••. __ •• 

1:27(.30' 

'lIB 8-,' 14072111 

1,6-l1,7~7.M

2.422-00 1.M.1.m'.:H. 

20,0(» M 158.50 

36, 167, 7~ 57211, ••• •••••••••••• &6, em. 341 7r. 23 ._••• _••••• _•••• 1 y,.j·63 778,0l8.16 28.~,373.IG' 41".1].\ 1L74".7D 

Z7,533.&6 900.30: .•••••••.•_..... 4. 0\1.\ MI 387,031181 1,788.211 ....- ...-....... 3.507.41 53,10ll.~ .••••, ••. -••. -••.. _•.....•••. _.. 1M. OIl 

~7. 2!1 J, 281. ll6 

2!J7. 1>.18. 00 

~.00i.89

~.2II~.70

Ir.B.~

.....·:]~:·Mi· ... .....·;i'-.is 21. 60	 1 

lJ4,29~.:J.5 1,J1<l,\.~2' ~.OO ~10 n J.tit~~

Wl\.lhlnltton	 

\1 ",t Vlr In!a lncl"dln~All\.'kn.....
 , 9979~	 ·····-···!r.aJ • " 151,150 

06,. IS ),2212!J_............... iOO.7L l -011llS .. .. ::
 ···-:·~~~~:~~ 4,14&,17 II l! "' ----..............••..-..• - - -... .. 14 ~Ol 81 2M ~1

W ~s1n __ --'...•...........-..... 10, r.nZ 76 J It, or.o 40 4))' 1J31 50 1. OOG, 470 ~I' ..::::::::::::: .. ..··1,"iI21 '7~ .-••roi 7·~OS 1~

1'1~II;;;r,fe- J;iiind':·: ..: -:: ::::::::::::::::::::::::::::.:::.:::: •••:... ..:.. •••.. i ~t .:..':. . - -. 27 m Zl m 

Tot.!..................................................... ~,0lS.~98, ool~'~I'48.B29,200- 24 ~l u~ ;~~·~I··· ..·;;I~·;.;;·~jr-···;~~·~:~·~; .. -:.:.. ~~~~~~;.~
 

eo... 00'·""'-'1'" or Rl1b1!1lUtl!!! 

~h""'t.,.., 'JOr 

RalkJll, it l.'Ill:It 

1'1<l.ll1< Dnd 

"wol'"",, 

JO l>el' ceal 

AullIm"bUr.. 

Bnd rna.." 

cyoles, 3 tl<'r 

~o'

ToW 

""

21, "'. 732. 07 

Play11llr0llw.. 

p!Ir fII'Ie~,

10 cenls 

Slamp l.nJ.m (doau.rtl~nblcy, et.e.J---(;culinuOO

1-------,----,-----1---,----,----,-----­

Sale 01 produce 

OlIMCbRuge, 

ete., lor """b 

$100 In V11IUR 

or 1ract10ll 

tbereof, I tent 

4 
__ 

-----

Tal,!: L-RE<;ElrTs PROM SPEc1"w SounCER Of' hiT!:lt"'AL ItE\'l':NI/F., FHlt:Al, YflAll g"THJll JUNE .'10, H128, IlY C01,1.I"CT10N DISTnICTS- 00 

Con1.inucd 

Nmootles 

'r"lal 

MI~,·"nn· "OOLIB ('01· 

1"01.101'" 

rol"th'K t" 'laronl.ll'S 

Acropwd I olTers In 

cornprornl"" 

for viola· 

tlon or lho 

IInrrlsOll 

Nnrrollo 

AoI 

1"oolllloo· '.'8, $1 TIol.nil, $0 

Denlel'll 

Wholosalo, 

$12 

Opium,

cOCllle8V~". Importllra.I----,-----1 etc.. por w8oufacann"" or t,,~rs, ~,)(l

(metioD compound· 

U,are.!, I era, $24 00°'_1__1 __1_ 

llI.t.id 

_______1_ AI8hoi.n,~.. _.... ~120_00 $31h,oo, S;~ ]70, r.o , A.i,on>!. -- -- •• -.. __ • •••• ••••••• ••• •• ._1 00,00 578, 8~

MkAoS"'_'-._ . ~2'I. 50 !lit 00, 131.001 2, sr,9, 51 F'lI'St Cnlll.roJ 1 __ __ . 2if, 12 !.nO!(' 00, 622.00, (,910. 78 811(h Cali/ornla. ."." ....•.•.. .• (,'i. 00 "~" 00 R32.oo Y, 708, 80 Colo!!.do ••• •••••••• •••• 1 45K 001 2, 201-. M g~:';,":;~c_~{ __ 4B.001 276,00, 

12.00' 3'm~1

~:::I~'.'. --.:::::::::::::::::::::::::::::::::::: ::::::::~:~~ -""'i~~:~1 316,00: 3, 83!. 001 727,00' 4,100. 00, 

nowoii ••.........•.•.••••....••...... 3.00 72.00 147.00' 75.00 

~u.ss ~1:.htnUiin-~l'::::::::::::::::::::::::::: -i;i.j.j:7R ------3M'- 00 noo; 

13,235.40 rl~htb ltlinnis. . _. _. .... .. • 39,00 90.00 ~~:&i' 3, 1~1. 00 Indiana._._._ .. __ . . _..................... R,721.f>O 2l0.oo ~~8, .10: 4, 7M. 17 3,1(0.72 ~~,;.;;::::........ . ... ....•.•••.••••• _ 131.00 J ~~:~ t~'~1 :~ 170. 2:1
 Ii:.ntucky._ .. _._. ...•.•..•....••••...•••••..••••• 110.75 102.00 4nooI :~ 783. ~2

LouL"an.......... 21.79 72.00 181.00' 3,997.32 . Maine._ __ __ . .....••.•....••••••.,_... L 50 21. 00 11].00' 1,280.18 Maryland. inclltdiog O;"trict oC 'Colnmhla __ . 5, (97. 65 21)4. 00 ~Zl, 00' :~0'Zi.97

M!LSSilehn«elt'...•.•...•'-••.......••.. _. 954. 70 2"& 00 82-1.00' 8, OOS. 7\1 

Michigan __ .... .. : .. .. _............. 7, 2Rl. f>2 2!H. 00 53Q 001 9.720.27 Minnesota.•••.......••••........ _ 2. 00 4S.OO 228.00j f,~09.2[I

Mississippi. _ _... ••••.. ••••...••• _ 2, 070. l!2 First Mi~OIlrL... 15,200.62 3:.'S,00 412.00 4, lOS. 14 Sixth Missl.\tll"J._.... .......••••....•••••..••••••. 52. OJ 102.00 /i.5.1.00, .. 70f. 02 

192.001 

;lfonta1ln.•...•....... ... 2. 00 2~. 00
 120,00 1,210.51 

216.()(]' 3, 481. o.~

&t 001 

m~"t;~:ti~~::::::::::::::: 142.50 :::::::::::::::::::::: ~:.~..,' ~:~ 770.]0 First l'ew leNey•..•.••••••....••••• _._ 00> ,"-, 38.00 190,00 2, 991. 80 84:00; 

$2, 1l7. 07 3.~5. or. 

2, 001.:l1 3, 323. 2[1 

Jo.17~. 19 

$2(17. \12 

:11,00 

310.02 

1.~7. 07 

lm.H 

$\,>11,70 $R,~, 00 51, [ml. 7[, 

2.';.00 ............ ............ 123,25 200.00 2,illl,';,()(] 2,i;,32 ~.OO 724. nr, 

2llIl,70 ~OI.OO 3.~2, 00 

~7, gll. 00 

I,OR'. R4 

8,4Hl. ~2

lo.4~0, 2-1 22, ~I,I. ,10 

1, 013. ~7

2, 004. 47 

279.7h 

I, 7~1. 00 

12".01 

2IJ,I. 25 

!1U2 

100,00 

107.73 

113,91 

I~, ~1

lM,~8

8, 79& r.o 100.00 

~.OO

751. 2!l 

MI.OO 

1,2W, 2~

'.00 

,I.'ill M 

14, 2ilO, 87 

7,[,\7.211 

R7!l. 11:1 7.~Og,83

2,704.23 

2fm.67 

449.01 

8,1l9fl.02 

404.00 

311. 25 14,00 

f,\l,OO 

21,US 

lO.llfJ 

2:1, (0 

HO,19 

I, ~12. 78 .1, ,,s7, 00 

10,00 

2,1"",00 

1,043, SI 

4,8~9, 27 26.~, 00 

1,r..11,70 

11, 7/9. :lO 

9,0I'i7.49 

I,M.'.8lI 

2!l,M~.7'!I

3, 275. 3~

~,fOO. 20 

4,515. Zl 3. 017. U5 ·!,llllR.5O 

1,1'ttJ7.77 

I. 14~. 15 

3. 698. ~3

7,651. 2!l 

,I. 143. 2" ~, 704.1~

WI.42 

31KSI 

357,37 

177.,10 

2.0.:;. ,\0 470. ,"J,ll 

4{l1. 5G 

,>2:1.00 

32f~ ,0;0 

41.'" ,\'1 

53.50 

122,00 807.18 2iUO 455.00 1<.0,18 3,1ll7,00 

1:14, 20 ............ 179,32 4M,00 

OO.'Zi 1.725,00 

00.]5 955.00 210. ,\3 130.00 32(1.41 2,1.0.00 

3o:J.]S 1\.%.00 11M. 07 1:J5. 110 

7M.15 

SU5,00 

1,11:1!l, ao 

l."J,ll,OO 

4,201',.79 

!!&~OO

005.00 

7,1lO.1. !l.~

7.11.00 

2, 00'i. 00 2,100.00 

S, 9~7, '~l

20, 8~1. R8 ].1..821, .'lO 

7,21,3.70 

12. o:::t. 211 0,411. 7J 5, 1J6'. [.4 

22, ZlII. 2.1 

72,072. 68 2O,~,~M

10, (Jlf.0~

l,nl:J.m 200, 7~ lOll 7~ 100.00 3112.43 ~, Ml.43 3, 3H.:IS 

2,640,79 

567.52 

2.:.'S1. 14 147.07 

7Sl.M 

1,174.21, 

116. 31 11S,25 

12. 50 132. :lO 

'.M 400.20 

19.70 

19,~. 20 [,D.\, 00 ............ 170,00 1,100,00 1,504.00 

".00 31l.~ 00 r.'lO.oo Y5.70 !l.~,00 5511.00 

'" ............ 127.00 211.73 525.00 40. 511 112.371 17['.00 11.00 

2-1, 200. ~~

ll,m.99 

3, OOJ. 13 

O,05.'l.CtB 512. 4~

2, 7211. OR ~,II)l. 58 

FittbNewlersey.••.......•....•••..•••.•.•••••.• Xe... ~lelico ..... .. ... ._. •• 41,5.'(1.18 0/5.00 ~1~'2! -1-1.00 (1,339.402,57274

407.3S 322.65 0.00 1 32.00, 

llif.33\ 

15.26 410.00 [,1).00 

].400.00 73.00 ~~7~st 974,~

Firsll'e... Yotk...................................... i;eoond:->:owYorJ.:_ 5, 183. I>i 

1.167.13 IOB.OO 350.00 1-14.00 

M9.OO 12,248.21 

1.W-i.29 3,7:11.87 761.00 7.ooj 8.1.73 2-10.00 

84.70 H.~.OO50.00 ~,I~o.lHnli7 Zi,OO'iW 4,577.~t

TbirdN"ewYort_ _.. 1l-l.l5 06.00 219.00 ,';.8So.OJ G.3.'lJ.2lI 17.92 Iro,9~ 33,\'00 1,7.10,00 lum.34 

Foun<'(lnlhl'ewYo'~ _._._ T eDlI··ftrst:->:e York_._________ . __ ._ .. __ • 1,302,o-,·.~ u "v ('~i'~OO ..... -108.25 

283.00 6,707.AA 1.44S,75: 

3,4S7.SO 

1.014.00, 172.7.~

183.2'­ ~'ll2!;25 •• _ W!, •••. .',00.00 

2,437.21 321.00 1~,IAA.(O

4.&H.91 

T entr-<'i~hlh;-.: :->:ortbCaro\lna._ 

:->:orthDako"'_ 

Yo'k •..••••••...••••••..••••.••• 73fll<:j 14S. 

4~.

......•... ••.•••••...•...••••..• __ 

231.1,s

461.00 

8.\00 

3,004.99

3,3tI1.o-li 

1,014.00 

2. 4o-J. 2IJ1 

2,747.19 

~~.3!.'.',11

n.7;,1 1iS3.I,o, 

10.421 

130. 7~~ 174.47 ~oo.vu

2li.70 ••••••• __ ••• 

2.311"001 01'1.75 

6,00 

Y,~.SO

8,7AA.YJ 

I,MO.roo 

~~~:h08~j;,·.::·· ·Elevenlh Ohlo... __ Eightlll'D1hOhio...

Okl!lhoma..... 

__ 

. _ "n:~ 831.5Oj 200.30 

~~~ 144.00 

~g.~

21.~

m~261.00 

217.00 

320.15 

1 ~m:~ 1.321.71i 

4,Wl.&<: 

0.007.72: 

i:6S'2-l71 

I,OO.'d;r'1 

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I~;:~'I 127.2.1 

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l!?'trJ 

00.(9 

21~."!;;

14;.~

~~:g: 5~n 10.00 ••._........ 

710.00 ],912.01 6S5.00 2,127.95 

U~U~ ~,4oo.1>-l

12,0i.1.40 

12.1\.">8.11 

~~PfnOSj·l.fUli~...... . •.••.......... -··:::~:~.:~i 7~~oo! ~~ ~~:~, ~:~:~i t 2~fti 3~:?}, "dii:~ ~:~II .~:~~::tt T mb P.nn..rl.nnio. _-·· -.. ---.-..... . •• __ • 1 IO:;'~ 2.1ro~.76 1.7Sl.S;l :J20,00' ~9,4r. 1,00.00, 1.',0.75 ~,707.40

TI<.nlj·-lhirdl·.nnlrlnnift.......................... -111.13 120.~ ~'M tMtt~ 2, 006. 65i 2,;~:~ 21~:~ 515'5 074.00. 12.449.80 

~~]!:o~.~~;::::::::········ :::;:;;:;:::;;;;;;: ... ..::~~ .. -'2~::~~ Fir<IT..,'s .. _. ... _._._. __ .__ 34.00 • 48. 

SeoondTeaM.•......•.....•.._•••••••..•.••...••••••• 2"",(l'; 4S, 

U"'b._ .. __ . __ ._ S.1O ~Ioo' \'e,monl J ~~~hi::'~;~~:·i~·;I;:';;~:·.~;~~~·.·":"::::::::::::::::::: ­ --tt-~ .----.j~:~

~:5 500.00 

1m. DO 123.00 

~~

~:21

Hr~~ ~.~.p

.,9:'\..,9 

795.00 

444.00 

U?t:i1: 

~~:~1 a: 037: 641 

3.1173.00 401.41 

-l77.4~

~~J~

:t~:~;· 332.W 

7i;(I.19' 

6-1.;51 

20'.4.00' 

~:~:

:li:S3~)"""~~~ )[,.1.37 &o,nOOI 

22l.31 1.~.001 31.3-1 1,31>5.00 

:10. •••••••••••• 1

l;~:~ l.fJg:~i

5,~~i 1\(].1S.40' 

7.10,00: 

:n~.OO

00,00' 

2,m:~~;

I~~~~ 17,12-1.47 

Ir,12II.lJi" 

3.007.00 

1.371.&7 

~~~:~

~~:=~t.~n.-- ::::::::::::::::::: :::::__ 3.>_ ~~ noon :~:.i-",;;::;,~;;:'~cil-;,',':c!,P,,:"i,!I-:;;i,·,W,,:,·;~t_;:;_k,=,!,:~,~Jii~-,,:,rt;o,~,,'t'-;;'~'~':;~':f':':":;:,:;:~~~,.,~;:~;;;:~.l,,:'>,','~~! TOl.!ll............. . .•...••••..••••••• 113,1111..101 7.1.''''.1.1'1 2O.9\lZ~91 233,OO!U5 1r.:l,I>83.51 17,S3S.2-11 8,71">5.01 46,o-J7.84 8O,IU.2O 1lOO,432.41
 

•
 

----===--- -~- - _. - --- ----- --------~--------- ­
$ 

TABLE l.-JlBCIlIPTB FROM SPF.CIFIC SOUltCJJB OIl' INTJilnNAL n.~;V.F.N"l!Jil, FISCAl. YF.An ENDED JUNE 30, 1928, BY COl,LECTION DISTRICTSContTllllcd 

'Yo' 

.Adml5<lom l.o ~helI16rs, ol.o., and club ,1IJe!1 

801dllt 

~.= Sold by Roo' ."", gnn!ens, Tb""lU'I, than lhe "'"'.~ ete., In ,­ eab"",ts, uSilor M;,;""Uooo- "'Doorl.o, Ucket 01 boxes nuoo."""iol, ow., 01 ynr.hts, ous, includ­ "~e'l for om"", "'= or scolS athletic, Col1,,~ InlOrnol of tho tbn 20 pl"nSlIn1 lug de- '1'01.01 (nil District eM" 10 r'Oll'!W In the­ nr "Ilort· tions rev"",,,, "'b'\llnr I",r ,,,ot 000(.•• linqUClll soum...) ":ml'or I",r l.'I'n~ aters, ln~ club. Hnder oo11oet"<1 "owb.. chOlllod, 1'01.Jll otc., II<>- tam-'col· Total [moUnt' 01 (be eto.• 10 over $10 l'mhibi- Ihroll~h Iected 

)]"100, 

llihod l}i Cl'nlB conUnti, t"",,",ot ~= P1'r cent DUlIunlly, tlOll ClI!toms to 1~Ill:t lIndorm· f<>rench (..-h,m n,-er cbon::rd, o1rur.n 01 Ill<! 10 rents 10 rer I~"'"S .m= .., [le8led lawII, 7500nts). flCC(Ird!ll~ llSuol ",ros•. Or fmc­ tonnORn etc.l 1"'01 to 'he pri"" r.o l",r UOll ""'

I1I1IOun[ I.horeo! ol,uch """l \ ~= / Alahnrn8 _ $2~, f\(1o;. U .•• .. •.•__ .•• .. ...•_ $4.7,000.36 $70,805, 77 ~7, 787. 85 ~1'l. 00 ._. ~33, r,23. 01 $.'1, f>17, 003.:J8 Arlzonn • •• __ 10,000.83 • ._••• •• • _. • __ 17, 267. 03 :1:1, 267, SII 300. 00 ••• • _ 23, om 3:1 1,020,101. 07 Arlr!ll1J!;IlI . It. 91,\. 70 ••'-"'-" ----•••••••----••• M.l-.j3~·75 21,991.33 33,907.00 3,433.45 •• ..._ OM';': 211. 81U. 41 ~, &12, 1111. fin ~'!r!ll Califurnl8•• _. __ . ~22,63S.67 $3,007.93. ••. _ .. -----.- '1.' '. 3!ll1,838.$ 87tl,823..Z3' 38,400.82 40.113 ~01'>.'" 521,260.9-1 75,:!OO,7~41

SlItb. C.lIlornl~ __ ... _ 817,210.44 2,21:11.49- ._. .. 15.857.20 1lM,200.15 1,52I,M'll.2II' 13,258.00 400.52 _ 135, O:J.l. OJ 01, S2'i, 378- 12 Clliolltdo ._. _ 37,000.97 n, Sitl, 3OO.:l:I 

Conntleti""C ..•••. _ 

70,420.03 136 167.9111'837.001. ••• _ 53. 00fl. 44 35,IH,IHO.TO 

Dolnw"'"_ __ .• 15, 81~, M __ •••••• __ • ••••• •• 383.59 J1 .\()l\ 51 78 __ • ._._•••••••• 1~~: I~~ :::::::::::: ::::::::: ::::-:::: -·.i;ii37."OO 23B,8Z7,53 3f.o:932.9G 13,S54.OS 2.61 232.00 ~3,233. 13.1, 3M. 38 21,017,044.03 roll, 20:1. 58 • _ l-'lorldn._._._ __ ~1:BIJ5:OOI 1~!l,008.57 6.0;0,00_._._ •• MlO,OO 20,036. n 23.481. MU.1O OfflTi!ift. _ 70492.83 117,852.03 2,2!l4.89 20.40._•• __ •••• 100, :ll10. 31 14, ISo. 3-17. ro llft1'ntl1 __ t~: :~:~ :::::::::::: ::::::::: ~:::::::: ····298."99 1~:4-l5.7G' 29,182.03' 2,2lllt30 .45 24, J3-1.1III 6, 2~1, 3ll2. 23 Idaho _ 1(1.070.04 •••• • _•••••• • __ •• ••• __ 2 4~1 82' IS-53} 86' 142.20 ••• __ • _._ ••• __ •• 31,1116.29 1,IU.-n1.51 PllStnllnoi!l•.• _._ •••. J,93O,16~.ztl- I12,OU.lI'.! $4.311.70$1,07l.111H,80~.3ii J,lJa,1:7781213.142.211156100,15975 686!l7 •••• 500,3,,3.73 212,l7':J,r,o..1IO F,1~htb 37. 8,\~. 10 _...• ••. . . •. •••• lllino!'•. . 00,052.21 07,00540 .1,M550 ••• __ ••••••• _•• "I Mil.ll4 0,&l7,I.\7.7':J 

lndlnluL_ ._-.,._•••• __ 221\,010.39_. __ • • • • ._ 13(1,535.00 361.M5451 3••\01 ~8_ ••• __ •• • •• _ lin: ~1lI. M 34,69--1,7811. 62 lown __ ._•• M Z37 43 ••••••• ••• .95 71.009.45 136,237.831 3,211 07 __ •• •• _. 28,[&.34 II, Q82. 3OIl.1IO Knll5a!l_._. ._. _ 3t' 029' 34 ._••• •• • • ••• 3I\,~13. 981 68, 043. 32 250. 00 •••••••••_••• __ 31.037.03 19,306,~58

K~ntncty •••.••• __ lsi ooi 93 • • 8, 018. Sl 4, 3111. &I, 02 555. 55 2:iS, 032. 18 41.851. Il2 ••••• • _ 151,2H.60 24,010.43.\50 l..oul!!lana. _ 72:12!I.~8 1.'>3,988.86' 11,8m07 3ll7.71 ••• m,62'2.20 14,114,4:1:1.57 M.ino. • •••.-__ 4J,3!17.59 m,ll40.26 [000.00 3,~j •• __ . __ B7, OSI.:l1 8, tG9, 500, 67 

Mnryl&l1d, Inchldlng lJlatrlcl 01 Colum_ 

hlo. ••••••••• 408,fl.1I.41 1.r.2.'1.~2.. .••__ .. mOl 7~'ffi-~i 23-1,41,.00. 712,070.00 4,172. 33 7S. 31 

~~: ~~ :::::::::::: ::::::::: ::::.::::: "~~~~::I

H2o 1:V,. n2 140.&1.26 ~8.'1lf,,1Iro.3S

7811,007.97 9,1l9-I."._. • __ • ',.' [-'l3, IlS3.. 00 1,40.1, M<l. 5-1 2-1. O2!lo4O Tll3.75 ~.OO Zi'l. 011. fl3 297,7211.70 105,4t7,:\Sll.22 .,~h"""tl..------­

lJI-••••5__.·.'..7."..'_....__T..~~W~""". ---'~'~- ----­

4~5, 003. 0,1' ?,77,643. 1711?,7711.38 404'20'1 • __ ._ 1,21,';,844. OO!I,:.m,1I111, M 173, 978, 2Z7.00 159, 15'J. 00 _77.340.05 13,868.1ii 26.11 __ • ••• 412. &Is. 58 126, 703. 20 Zi,8U,872.53 10,079.24 18, Hl5. 29' 4,636. os . .... . ._. __ 130,185. 37 HI, 637. 00 23, 178. OIl 2, 760,4:tl37 362,927.5'J 52, 247. 29 BJ".35 ---.....-. 2OI,U81.47 257,316.11 51, 1185, ~1I1. 00 88,161.29 2ffi,417.781 7,144.r.o 120.73. ••• I 37,003. 78 44,365. 01 13, :JIlIl. 702. 85 10,700 53 33,320.77 t,009.56 1.38_. . __ m,n37. '7{1 4,070.10 9.n.10.13 2, 978, ~30. 40 83,547.88 800.00 41.72_._•••••• _ 40,:12.1.]2 41,21~.84 Ii, 732,IiIiSo 22 8.'>0.15 43.175.27 1,100,00 __ .••• _ 2.1, llOO. 4.\ I, 1l-I0.17 2, 7~0.]7 !102, 1!-l0. 32 43, 028. 62 2, 079. 91 lO,07S. 18 l2, 168.00 3, \l!I4.H9.81 l:.Ni,ootUO 253,&15.21 73.~9.\ •• _. •• 27,1IIH.~0 ]01,001.35 19,71!J.1\.'IO.45 3H,07G, 21 MO,174.1l6 37.38lI.07 __ •••• __ •• 250, f049. 68 207. lJ"lO. O~ SO, 820, 201. (t'j 2,584.86 (1.255, n ll4.78 ._•• •••• _. __ 518,222.68 ~r,g. 74 ,',f,1.52 7!lll, 575. O~ 1,312.311.ll:'lI70,941.OJ •• _••• OUlO ~07,178,12 05, 500, ~I 14S, ~3n, 75 OS,14l,321.05 522,tOO.~ 1.\,173.51 17,478.4J 7,847.47 3,m~,442.11 ~,619,\Iol1.00 3110, Ml, 102.0R 1,090,4~'!!6 7,215,001.66 32,812.18 • __ • __ • 200.00 463, 742. 327,41'\(1,13 300,[,.."8.31 200,100, BS'l. SO 5lI8, 260. 08 48, 081. 2ll •••• __ •••• •• 30, 049. [,8 TIl, 530. U 11, 913,41'-l. N 1 539.18 71l,:1'1',HO 144,130.00 5,175.00 2.42._ 5,09\1.03 lO,m.OS I~, ll2G, 7'86. 51 

213, Ja,\. 83 43~, 018. 23 5,075,00 [.:1.89_. 1 80,003,72 86,122.m 37,058, 430, 3B ro, lOll. 58 85,454.58 0,841.00._. __ ••• __ •• 27, 3!13. 00 33,237.00 225, 3t5, 303. 63 3,495.00 13,045.29 7M.OO,_. •• __ ••••• _. __ 870. f>3 1, 1IU. f>3 78S, 402.41 151,403.17 ~OO'821.61 29.839.22 ~.O'l. • 2~,467.6:J f>l,BIO.87 ~5,053,315.4t 60,752. ;; 115,026.50 2,103.85 19.30 __ • _ f>l, 5-15. 64 56, 1368. 79 21,s.tiI,m.S9 Sg,229.12 12O,334.45 1,053,25 2.8-1 ••••• __ r 2\I,MI.2B 21.f.:11.37 9,711,52\),05 2711, 089. 32 r,g", 430. 02r 0,M6.JO W,Ol "_-.. •• 153, 2011, 33 172, 627, 34 M,3nS,03I.Z5 m,B(l2.81 57,827. f,S 58, 1i07. 34 20,514,1187.53 57,600.0.1 l~:m:~, U.~:~~ 1.10:::::::::: 1

12, 000. 701 22, JlO. 50' 5,]00,3&3.21 637,739,59 l,42l\,!lO1.1l2 1\4,1i-15.00 226.73 •• __ 480,175.65 544,!H7.3S 145.7M,M1.43 1>1,575.011 111,314.97 20,336.00_••••• __ •• 211,143.113 11J,478.93 19,240. 07ll. !l7 

178, OO~. 11 81,747,1148.30 

36,2[,s.BO 14,770,434.43 

8,83-1.&1 3,8~7,~I1. 79 2,818.75 745, 8Ul. 28 25, 110, Il:l 17.8:15,751.5!1 

'n, 760. r;.; Zl, 313, roo. 91 11,OO7.~1 24,010.022.13 

{l,803. r,2 3, 77I,'~H, os 16, 16:J, 44 2, 3(1:1, 7ffi. 03 17,514.00 8:1,001, B71. [,8 

11noludel! SIO,l511,l29.32lrnm dehnquent (lUes ""l1~ted under ~f)('O.led law.. Of tbl~ amount, $!l,GB8,rm.39 WIlS fronl "lTl'omUOll cnpllol s!o<,lr on I.al dun prlor 10 lull-' l, .1il~5.
TAnL);; 2.I_Ib;c};II'T~ ~'lI(]M Sn;CII'IC SOUUl;};t; or bT};IIS ... L HEn;NUl':, FISCAL Yp. ... n END);D :hJ:-); :10, l!)2S, IlY S'·...1·Jo:fl COMI'JlISINO Two 

OR MOM: ])1!!TlllCTS; FROM TilE ST",T£ 01' M ... nn,"'NI) "'XD TilE DISTRlCT (]}' COLUMIII .... WHICH CONflT1TU]'lr, TJIJ'; DJR'J'JllC'l' O~· M ... nyJ,MWj ... NI) I'nOM TIIY, ST... -rP. 01' \"Ml]IlNOTO~ "'ND THE T.t;RIIITOIIY 0.' ,AL... Sl>:.... W IIICH CONSTIT\lTJo: Till': DJ.~Tmr:T m' 1:r... SIllN('1TON 

Distilled s]llrlls Rnd Rlroholle 1>6\'ol'llmt' 

Illoom~ lin Konbe"erage spirits lIe\"erage s"lrtlll' Eslates­ di,(iII"" (rom­ ,lIsllll.., I",rn_ 8mlor BI>lrllll HoUled Henllle<l lrnoSr~r 01 • lor In hond "I"...k. Slale' ..la,.. ,,1 ."IOla or •"'I'orl; al'lrll•• decedeolll O(her Other wIn.". "do.... ~IRml"_ '"' Fruit. Frull. ,., ..,rdlal'_ materials. mal~rials, each 6 '<amIIS. 1>eT gallon. ~, UllOll. elc.• 16 COrj.onll!on Indlvl<lllRI Tolal per gallon, ~, and 10 enol!. 10 $1.65 and glllloo. 30 oonl. $l.lI.'illod ](8l1on, r€'liia Cl!ol~ ~1.1O IO~J SLID "'.. $MO """ 

AIMlrn •••• ._._ ..•••. '117.~.:.I7g 43 $73.3.%.40 $148,614,8,1 •••••••••••••••••••••••• •• _. ••••••••••••••••••••••••••••••••••••••••••••••••• Unlilornia••....••.•. _ $. 70fl. 13-1, i6 r..~. 1\38. (j.'\!l. 74 1H, 431\, lIT3. 49 Sl. 253. 45~. 51 $9;, 9,0. 46 $6!l3. OIl. 0; _ •••_'1 . .. $&'<S. 00 11M. lliS. Z6 

Distrlct'ol Colnmbln.•• S. 371. I\S-l. 04 7. I1!iO, 001. 01 11\ 31',0. 74.1. g,'; 3.'>1', 9S-l. 30 •••• : ••• __ •• 24, r.1O. 72 •• • _ Illinois_ __ • IZ4. Z\,. 1\.14. 3, 7n, 8W. 040. IH 201, 134. 675. 31 Z, .';0", 396. 9-1 4. 1104. H Z, 575. 1I8l', 41 _ _ •••••• __ " 1. llZ. 00 31. 319. JO Mnr}·land...•.•••••••.• 1~,I2.\.7Z:'I.6Z lJ.l'2l!,26I'~ ZS.Z'>.'.llOO.211 J. 07'1, 8l, 73 •••••••••'>&t.1311liS $."~,fl f1ZlJ.IZ .._ ~>0l8.00 __ •••••• Missouri ••.. ~~.3li().870,41 1"1iIIT.92.~,~.~ ~LII78,J1I~.41 7r.Z.03121l ••••• :lS7,3lIl9S ••••1 _ 7.m I" 3,71\0.&1 Kew Jergey._ •.••.•_._ ~.,\'\1.\.1I.12.23 J8.1IIIll.001.1Z 82.9"'1.1\.'13.3.~ 2,118.&rJ46 1.34,.:18905.. ••• ••••••••••••• $100 •••••••••• 16,31Z.72 New York •••.. 3~'.2\l7.M7..'IO :I9ll,300,m~.&1 M6:00I.3Zl.:11 Zl>919W,31 16:{I561:!l ~2>3.'2nl .•••..•...L .••••..• 2O'l.;8 ••..••..•• 41800.317,367.62 1 Obio... j~.M4.700.4~ $,ZI9. 30:1. 34 11~.7M.00l.'" 2,706, 039. ir. 56. 74.741.219,9-1Z.71 1 28,278.72 I I.._ Pennsylvanin

Te...,,_
 

Wfl.'hln~lon ..•.........
 1~:m~~:HI ~:~:~~:* In:F~:U~:~ 6.~;:~:~::::::::::::~:::~~~:~~ :::::::::l::~~:~:::::::::: :::::::::: :~~:~~'~:~I::::~:~~;:~ ------'-----'---------'----'-----,-----'--.._---_. 

'S,"' 1'81>1~ 1. no\~ I. 1'. 71.
 'Includinglhc Terril.ory or~l""ko n,,,lllon ,Dls"lel. nl CnlOlmhln. Hen also '1'ahln I. nole 2. 1'. ,l­
 I rncl\lrle~ U4,61.8. tU Income lnx OJ' .l.lalkn rallr0811. (ad 01 July J8. lOll).
 , 

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Srnle 

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Dislillt'd >pir;l" and al""hoUe hc"e"'~""-Colllhmod

f_. 72r1.-46 ... 

Oral'" hrandy Uq"or <1raie,-,; 

(orlorlifylnl.' ~~1~~~~·1 , .1 Manll!ae, RIlI1~or Brewers, '\llsC(>l1nlle­

~~~~'I~:' 500 barrels, HoLan. lnrn" of n;;;~~::~. 500 blllT('ls ~~~~~\'.rt.

'"-""':·-.~-.".OO_-I--'~"''--I'.'.'',;,100"".".' I.'."."."."'~. Itired. or;:~e. Ing I" ,Il.·

ii~•.... '"~~~, iii.ii' ~ii·J':";'i:~:" """.':""'" ..::'" 4~8f:i:~'~ 2~.oo - :::::::::::: ~~~:~~~~ ---"jiiiiii--' ,'uL67 

.00 ~:~ ~i l:m: :::::::.~:~ :::::::::::: :::::::::::: ····~.·IJ;i:·~

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J. ~fl"J. ''"00 7NJ.:IS 

2\I.~iLJ.l

2,(.,0, ,98. SI noo. M3. 30 .0/.!4. 212, ~';

1.~U3,3lJO.r.2

I, ~.\IJ. 2~9. in J••'1:1,1. i2\!, 39 

2. 178,470. 00 ~2. 4W. 03 rooO.OO 

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TADI,'F- 2.-RECEIl"'I'B I"ROld SI'EClI"IC. SOIJRCP.B 01" IXTEnl(AL REVY.NIJJi:, FUCAL YEAR ENDED JUNE 30, 1928, J\T STATEB CO)lI'RlBING Two 8
 on MOllE D1BTllICTBj FROio! TIlP. STATE or MAnTL.o.ND ANti TI.IE DlBTnlCT 01" COLlIMlIIA, WHICH CONBTITUTP. TRE DISTRICT 01" MARY­


r,A~iDi AND 1'110)1 TilE STAT~ Oi' '\.ABHINOTON AND THE 'l'fl nRlTORT 01' ALABKA, WHICH CONBTITUT}Il THE DIBTRlCT OF W ABIlINOTON-


Colltmued 

ClgB'. nocot<llng to io\~n(roJ ,~I,oil p,lMll Olgmel,tes Olgarettes 1 ~,----.----,-_.-,-----IClg",," (=&l~, (.mBIl), JlU1 

(IB,ge), per thousand, $.1 thoumnd,Sl.20 Cias.'JA, Cl!lS5D, OIo..qsC, \ ClJlo:sll, \ OI...... E.. I'er"~h~~,
 per thousand, per lh<lua.nd, per th()l1s&11d, r"·' tbau..ud, per tbou....,d, '
 

\
 .~ $3 15 S10. r.o $13. 50

-~-~-;~-:'-'-i';C:'::-:-.:-:-::-:-::-:-::-:-::-:-::-:-::-:-:-::-:-::-:-::-:- ..:-:1 ..-.-.-.-.~-.~,.-",- •.~:-i81.~.-..-.-~.~-.-;,-~-.:-,; 11-··-·~·-$-i-70-;~.·.-.-:7~1 2, l~: ~I-.-.-..-.--~-·-;-600-~·-:7-,I ..-..--..-.-.$Cia-:-~i·I-..~.-.--··---~~~-,-·i-.I··-·i~i-i;-'-i-'--i-.·.-:-8ii 1l~r1ct 01 Columbla......••__ •••• _•..••••••••_ \!OO,65 :201. '23 m Of ,300. &fi' 4.001/37 . 7~, 151. 20 13.50 

HUools._•.• .•.•_••.•••••_•••• __ •• __ •••••• __ • Ii3, ll32. 62 31. 752. lKl 2\!1, 321. OOi 26, 000. 00\ g, 013. 4~ M. 52 3, 002. 17\ 11,276. 00 ~Uryl"Qd_ .••• __•.........•.•_•••• __ .•••••••••_ 41, 2lI!I. M 26, 782. 02 234,735.04, I, iJ3(.04 \19, Sol S. $-I~. 1141 ,72 12- M Mlwm'i.. .. __ •••• _•••••••• _•••. __ ••• _••••••• _. 41, bOl. '23 g,lIM.M ro,m.l0, oo;&., 3,ll'J6.2\l 2-.Zb ••. - .•--•.•-... a,366.l10 r>.wJ~l1!OY.•.• __ __ •• __ ..••••• _.•_ 37!!,SlI1.01 110,444.3<0 2,313,R79,4S 141\,2'71.711 5.G:l4.5'iI 4,~Z.01 12.00 11.316,4:10.04 N~wYo,k.. __ •.. _•..•••••••••. __ ••• _•••..• __ • (82,~\1.23 I01,MI.34 1,058,000.12 262'318.271 'lS(. O:W. 2.\ 12,711O.~' 68.007.27 2l.i.710.S27.(;S OhiO•••••• __ •• ••• _•••• _••• __ ••• __ ••••••••••• 073,OiI2.34 :MU,gllll.(~ 4:20,~51.1l1 .\,U77.21 n.~11 111,~1 '(i..f,7 0.141.84 I'~QO!l'lv"ols•.•. _•.••••••_•••• __ ••• _•••• ' •• __ • 2,477,3.11. 30 70U, aso, 25 3, 42.'l, 8lI4, 7~ 40, 57~ 70 31, 204. fl.1 66. 7l1U. 51 I. (\.~;, f\4 ~. (If, 778. f>Il TUM•••• _..• ••••••••.... __ •• •..••••••.. _ 17, 270.'!3 4,1UI.44 33,OOS, 16' 43,3'1 l00,fI'oI .•• -- ••. -•.. " a,m 7J,f,7 

lI"a!hloglo _•••• __ ••, ••••••••• __ ••••, •••••••'" 2, 4511 52 445. 28 3, 817. 62 , . or,. •• . _••. . '._" .••_...•_-.... I. H 1 liJ. 3'1 1 

O 

• 

" " ~r..re 

T 

-

,~

"I 

_I ~~~;~r;;'i•.'''.'' ml!~~\~~ 01 coiiiffi·bi :: .:::::':' ----.

.,',',~.'!..I"'~d.--:: " :

~:: (';;:' -

?~'~~.!)-'Iv;'jii';.:"'"''

~~.~i';il';';"::::::::::::::::_

--­

. 

_ __ : 

.. ---............ 

--I 

TOtAl 

Mlscellaueous 

",,1IOOI]OU3 

relating tu 

""= 

• 

I ~nulJ. T.esf UJiloooo I'" :.'>!nuu(ncUlrtl,1 sold, removed, CigBrtlt(Q 01,••". I pouu~. tobs""". or 8hlPllll,lln l'ePll'S, PlIr tube8, PlIr /10 

IS~nl. --;:'i~~~<I, ':'~~~I~t Ji':'j'~k~nt ~~ld~':,·tl ele. I 

1------1 .----­ .. ·····ii·:j. ------i~2;WS.. :::::::::::::::::: -----$W5,-.;O~.·OO :..-..-­ -..... ~O. 27 

,: ·.·;..i8-4-•.·j~. ",418 ':102.31 1~'~L--------- ..••...•• .••••.. •••... •...••..••. •..••••••..• .•••• •..••...•• __ ..•.••....•.$-l~2.04 'c.M.~!l,.&4 12,04~:.80 i.•,.,;,,,·,, ""if~i i~'-·····: ..::::::: .:::.::::..::::: ::::.::::::::::: :r:::: .J!!: m S'.~~: l~: ~~:::t ~r:::::::::::::::: ------ooo;ooiii:i· -----~73fii[. rs, oo.t ~~ g;A;~: ._ ...~~::~ S25,-.mn. u71' .··~;.':ii2il .. 2_i·······.jii·oiii·i~ ·······1 J2,mOf l&~~;m:~~ 7.801 25'~U:~r"' '.:.~~..~: 4~.~l ::~~:~~I.· ~'.~~.~ B~~::ll

.. : 

-,'. '.--' 

,-,0 

." 

'. '>, 

.. 

. , t 

-...' ., ..~,I '.. : I' •

, ,.. ., 

1.~'

.. . ..', "", .. . ... ., ,- ...." . ,. -. , <0

-

~--_._---

-.~- '~' - -' ..-'=-.' -~-m
_ __ _

__ 

_ _ _ _ __ _ _ _ 

< 

TADLl'; 2.-Rr.CEll"l"S f·llOM SrEClnC SOUIlCJIlS OF INTJIlRYAL Rr.YENUr., FISCAL YEAn END)']D Ju,"-;p, 30, lD2S, 1\\· STATEI.l COlfl'HIBING Two 

on MI}lw. DI~TllICTlI; rno)] Til)'] STATE OF MAnYLANP AND Tfill DISTRICT OF COLUMRIA, WHICfi CONSTITUTE TIlE DIBTllICT OT MARYLA!'U; A:."(1 VRO~1 TJiI~ STAn: 01' WAAIilNOTON A1':D TRE TERIUTOHY OF ALASKA, WHICH CONSTITUTE THE DISTltlr:T Of' WABHINOTONV:J(1IIIl\lEd 

Ol~mutrarllle Adulterated buLler l'rO<f& Or rl!nonted bulter

Hetall dealel'll ~bolesllle de:alers 

Colort!'d Uncol· MIIlI':!.lIC­ Pu MBlIulllO- Retail Per MAOU· • OrM I"'J" UlIcol· c Uo""l­ per IJOIlod. ("-,u',,d ttlrol'll. Colored .., ...., ToW pound. ture..... d...J...... Tot&l p6und.J.i r!lctur· Tolol ..., oleomBr· oloomar· 0'" 10 cell ..., •. OllDt ers. f,5£l 10 C('lIU n t1rnt oleom..... oleom....• e....llIe, gl\1loe, ., gftrloe. g3rloe,

" 1M "" --1--1-------------------­ Al t •.,. . ._ _... SI29. 51 ••••• .__ SI29. 51 •••••• •• ••.• •• _.• •...•..•..••..•••••••.•••••••..••••. 

W nl~~ton ..••••.•..._.... 4. GO 2, QU. 001 l, m. ooi 1 22, 28& 13 ••••..•••• 5, .\l6. fi81 31. O.9.Hl ••.•••..•••••••..•..••••.. .. . 

_ 

g~~~~:iCQil'-mbll'-:~~::: :~~::~::::~ ~.~~~: .~~'. :~'.~ '«;305;00 

Illioois _.•..•..'$l.5.;. 071. 1I0 lUI' 7r.:l. 00 8, ~~. 50 •..•••... _ .\11tl'T1M<i.• _ __ .•• 367.020.oo ft,823.i5 2,400.00 22,892.li M""'ourl .. __ /1,1. 516. f(J Z7, 001. /ill 2, 400. 00 i, 81lR 00 Ne-w Jer.loy ._ 37. Mf,. 00,1 GlI, :1.\:1. 21 I, SIlO. 00 ...• r>. york_ •• 1:xI,00_•••...•••..•••...••..••••.••• OhIo.... .. _ ___ 51.801 Gil. r,75. 501 2, 8M 00 80. 001 

Pu""yl~Anla.•.•.••••_. .. __ •• _ _ -•••.1 75. 00 IB-l. 001 

fir _.. . _. 63, 25.\. 77 5. ~15. 00, I, Z75. 00, 1 1 3.99:1. 00 

1 1 

• 

BlAmp ta>;", (dOCUID,Otllry, .ce.) 

Make~. ,". J'U pacltMll. hllfrAI. .~ ToW 4 """1lI PBl'Ir~rw.

'" 

.~l.W',;"ia~::::::::::~~::::::: .ii:iiii:oo ...:i1i·oo'-ii·83D· 00 

D,\Str!ot 01 Oolumbl"__ . _.•... _-' ... . . _.:. _j_ ..:---:'.1 n "001••..••• _•. .•..• ••. 3<100 %l.U 5~2~

R~~~~::~:::::::::::::::::- i:;ii>I----·i:;:ool·--·-~~.~ool N w y..rs:r--·····-----···-· .- ---1 ...---..-.1- ....---.. ohi or .-....---•••-----.. :xl. flO J2. {.o 32, M 

~~~~:l~:~~~~:::::::~~::::::~ :::::::::: ::::::::::I::::::::j 

WMhioglon••..... ::::::::::: ·---i7o;ool····-i2:00,--··i~2.-001

OpIum, COCll SLalo Importers. lMvo.., Ol~.• I'or ouo'" "'~n"rOl> ~urt'rt. /lnll . or rrac~loo

Wlnr",l. con'llOllnd

I conI al"ll. !:H

., 

-.----'i3ro-ii2 --·--..$371):00 

DllIlrlet 01 <'::olumbIB•• ____ •••••::: lillaoi:L. 

~~~ia::::~:: ::::::::~::::::.-

·-----i;is3.-78 '·'--:·'4.if2­

M81yIUlld:::: ::::~::::::::::::~::: 6, 407. (lIi 

16,25:1.M MO. ~=j:.y'-::: :::::::::::::::~:::: ~I, 684. 28 'M. 

8, 639. Pi l,374.

j~Il~S1h-t1D!'.

S'~:. ~~::: ::::::~::::::::::::~:: _..___ •••••• ___ ...._ 1,,; 20.e35. 

"'"If . m.~ ... ~:::lliiiGi~:~::::::::::::::::::: ,13.60 '1~ ". 

Sal~ of CBpltal ttoelr BondI Dr 10· pro<i .."" 00 ~"'n!~...... on d~bLOOn~ OIcbang<l, .!·lJr.)iD1 ..,r.b $100 of eaplta!& flLOO ~eJu. ~t<: .. for ""Ch Cllfd3. pu .... ete., SIOO T.W mo!-Or voh'ell!, ill ~alu. I'Il"t.IO or IrllCUoo lharefar. (.""""dioK or 10 pcr fmetion crel"'. lOI" 111'1. l<l \'llu~) th'NlQf, 

2 ,,",uti! tberoo(. ~." 3 per ""..t =. \ on, ... l ceot ~.,

1, MO~J: r- ---iii8:~ici" Si I: .-:-:-:-.-..-.-+---..-.-..-.-.II---"':::o,:~:I-..-.-.-..-.-..-.-..1.-.-.-.-.-..-...-.-.-..-.-..-.-.,1.-.-.-.-.-.-..-.-.. ?:l. 48.2. 3-l 3, MO. 40 ---.... 

1,15ll.7tUI 7:l1,80I.1.-ji:~w:n6'-23

:~H~ ~:~f ~~ ~/i. iiit·...., .... 13?~: 3,~7~ 31 ~ll.:l'J 8 7~. 231, 11 ~I, 010, 177 7. J, ~~. 7;0.1 

~~: ~~ ~~ .----. __ ~:~~:x:1 m:~~~:~~ 7,~il~ ··Q..i7'-~:;·

7~ ~~t $2,:l $12, ~II~ g ..:~: :::::: ::::::;::: :::::::::: :::::::: ::::::.:.: 00. 04Z. 78 000. 00 23, MO. 04 829. Zll. IZ --- -••-- ---. -•••.. -- .••••.••.----. -- . --- --. -- ..;;;,i _.. _ 9.070.38 3,080.00, 3,483.331

1

414,iG9.al! •••••••••_•••• _ •••••••••.... _ I-t.mw Jl~::: U.OO:l.OO 44, 485. M 7110. 00, 7, 560. 03,156. 491. 9S ••.• . __ •. .•• . _ __ .. __ M8. 50 ro.OO M1B. ro 31, MO. 03 120. OOi 0, 350. 00'148. 517. 74 __ . _•• _.••..•••..• _.••••.•••. .. __ . __ .. __ __ Il5, 744.00 50.00135,350.01 121.264.01 S60.00 $1.875.00 $41.11 $1.9611.11 .. _.•. __ .. _.. .. .•.... 82, 519. 45 . 25, 293. 41 174. 435. 17 __ . ••. _•• __ ••. _._ •.. __ . . . __ . . __ .. . _ 1 23, 948. 92 . ••••. •••• 6, 200. 00 30. 407. 92 ••.•••..• __ .•••.••..•••••. _ _ _ ...•.• __ 0 •• _ _ ••• 

12, 005. Q8 1,800. 001 6, m 85 1I4. 978. 10 •• . .. . __ .. .. __ . .. __ ..__ .. __ .. . __ 

$5. 000 80 1,365, 054 01 $370. 009 6tI ••••••••• _ $4. 912. 70 ~17/i. 002, 39 

3r,."4.~ 3.~;~~:·-3ii8;00:i·ij---i:.iii>-0212,~~j~ 4ll.~~~~

4, 3~Z m:~~ ~~ 7~ :L:::::::: l~ ~~: II i~g: ~U~ 870 ~8~ 309: 007 

1 506013 1138 508 I~ 2: 322: lSi 551 M~ . 18~: llO (8 &10 32 ·iii;i,i 7130 Il4 5/;624 2 ii.-is 30: 3'li tl8 I. 241:~: i8 

3. 4~ ~~ t?timg3, ~~~ ~~ "·-4is·Oi I~; ~~t: 3, ~~?; ~~: U l:~~ ~gl 19,.H~:l~ J:~U,l'j..~:~~.~ g~:~' '::~~:r;

C..... !>eVenLgll5 AUtomo­ Pbl.olll or rub­ bllfl58Dd alld r.. .mullls 

.. Dcslol1l • 

WboleaBle, nelsil, $G . . '" 

$1200 $51.001 1,454.00 14,M5.M 117.00 1,035. 121 1 16,416.49 1'~k~1 ",,00 

414.00 8, 731.29 l,lW4.83 3O,8lO.13 ~~] 1.132.00 Q.M9.3!1 

J.3QS.OO 16, 507.4 . 1,133.60 13, Q68.M 

lQ.1 00 1 2, 000. :nil

"ot,!II 

'10.5. f1T 

:l3, 001.&"1 2, 7'1:1. ZI 

37.~.'l1

IQ.4M.QI 

3~IIlO.M

M. !l3P. 112 7~. 41l1lS 00. :J71. 

",>MM

:D.D2,M 

S. 211. fI3 

N'1I0011"" 

, Aeooplcd 

Dcalar. in olton In MI.ooI• OpIum
 Pr""tltloo'
 nnluoo OrLl"­ com~rom!s~ lon",m order blso"". oolie preps_ for v ol11tfoo ('<)1Ioollon., e". !l 00' raUon~, II or lbe Barrl· rolollo~ to hUmlred,sJ SOli NOrc<Jtla DBrcotlcs I Ao> 

~.~ 11.00 eu ..........-... ...... _...__ ..
 13,601.48 1IU.(12 ~~OO 11,070.00 I. Ii2S. 69 "''' '.006G.~ 6000' lO.OO 11,072,00 f>t I. IQ :!.3ll(1.!i.l 1 2, 169. 74 3.02:1. 481 '''''' =00WOO 7. &3-. Coli 5, 991. 07 ~.W '''M I. 6U~ 00 3, 74G. Q5 ~., I. 5Q4. 001

18,335.31 493.40 

",m ~H I.H4.00 .~n 1, 2Jn 00 .~ 88-I.6(1! 2.MI.Ol 1I,813.69 . 4, m. 60 m'9.82 i~ 2,~:l.OO' 'U:i~1 l. 4b1l. 7b 7.0ll.24/ ''''-M ~.M !l,J1!3,tO I,Snll'll "'00 UB.23 2, l.1n.\. 416'::i 00' 2.711.Q3
TABLE 3.-SUMMARY OF FOR ENJ'lW JUNE A.ND S011RlJE<I 

TABL}l 2.-RECF.lPTB ~'ROM SP&CIFIC BOURCEt' 01' INTEnJ'i!AL REVENUE, 'Fn'C ...L YEAH ENDED JUNE 32J 1!'2R, fiY STATES CO~IPnHnNa Two 

on :MonE DISTltlCTllj FROM THE STATE OF:MARYLAND ... NU TH!'; DI;;'I"JlIC1: Ol" COl.IIMIlIA, WHICH \jO!'.'BT1TUTJ; 1'IJE DlI;THICT OF MAnyLA"']'; AND FRO~I THE STATE OF W... llHING'rOJ'il AND TilE 'l'f;fUHTOIlY OF AL.\RKA, WHICH CONSTlTPTI: THE D1STHICT O!' WASHI>10TONC<J,,(,inrrcn ­ -,~ ·v • 

I ,__"A"'"-"'".'"'"c"c'""'~'_',~- ..-'-.,-.-'-'.,"-.-._'_'_'"_",'_"c" , __,_'_1_-,_, M,'_'.__"_'_M,""_' ,_---I 

mi~~\;I ~:_~o!~.,:,_~i"_~~:::,l. ~:~:~ ~~ J;~: gi"-$43~:i ~ 'ii:07i: iiI11~: ~~: ~~ 1,::~', ~~ 3, ~l~ tt~: ~\I'~: ~~ ~('--fhii: si' :::::..... 5~~: ~~~: 61t: ~~: ~:b\t.~~: g MerylemL •••......... __ • 21!,722,31 ~G5.19 •• ~U.gl 5-7()(;,0"~ 152,lJ'l,21 (OO,525,lH ~,94G~~1 7~~1 ~9,115,lH 72,1~,6I!,3L311,:.'D5.27 "II!I"-'"urL . •••••• 3:n,2\I7.8:I_ .••••••.1._•••••• .....••• 2:1,700.&, 218,M6.~~ m,J45-3( 59.l~1.791 2H.(I3 ••...••••· 2(2,0,5-25 aoI,Ol1.l~ M,ost,B79.76 

N''''Jersey•••.•.•.. _: 357,3~.~~ 221.1W •••••. l,n~30114,259.99 +10,182.70 81~,"'.!O,mllJ,347_'\1, ------- -------- 281,r,.~q" 398,WI.OOI~,,60I,S61.53 ""~' \.ork •••..••_7, J:!~, 169. 228, 080. 02' 3,215. (g __ ..••••. '12"8' 103, :lS 2, i\7g. 1191. 25 10, 3~C. OC,'1 7~ 188, 059. Oil 7, "34. 72 8. :'31, .7 4, 088. 171. ~Sl~' ~Ql, WI. 18 753. 19.\, 023. I. Ohio _.,. &M, 800, 42 1,032. 89'••.•••.•.\ •.. l~, 139.49 05'" 4,4 ~~ 1,222,513 18' 42, 3t2. -121 87, 07\_ _...... 2<12,794.88 W5, ZH. 3713P. 61;1;, 008. 61 

~:~~~!~~~~:-'.""''''-' l'f~ ~t ~L __ :,_94~,_~~I'· -.-.i~2_'_' ".',.--.·.i_-_".i.".._:~ ~~: . ~~: m:;;;; I~ ~~: ~tu~Url r~:.~ _...:..~_.._:_OO_-.I ~~\:~~:;; '~: m: ~:2~U~~~t r.l

Washinl!ton .. S6.allll.59i............. 5,131.m 113,10084 ~,91t.40~ 3O,~I~JJ ...,,,~ 06,470&31 97, 421l.:l.l1 12,7311,9117_07
 

1l-fONTltl,Y r"iTl!:RNAJ..R~VENUE ,REel'llI'TB ¥lP,ARB 30,1927 1':128, llY 

80uroo 

e'., 

.Augu~~

Im',e&8e (+) or <leor"!-'e (-)

'm 

he<> 

T 18rl!, 

..old Bt 

pllll'M other then 

Sold by 

lhealer<,

etc., In 

COt~'i~~' the ticket 8.00'" of 

·State 

10 <:ents or "ootion 

allloo, .i 

Bud ;0 per "'lilt of the 

the 

regUlar 

estab· 

\ 'tner.of \ aXCf<" Il!!hed 

(when ""or eher~d, prIce, "' 

7b I)I:lnto' eMo"llug I ru,' I cent" to the .,,,,",,,,, 

l\.lIIount 01 (01) ""r ...rh<l1oos' tenl,

------1---1--1,-­ ~~Uf(;';ui,j::::::::::::::::I, 239~ ~~ "'$8:i6Q:421:::~::::::

L,_ 

of IIQr" or ...at>< ;. 

llle8ters, 

etc., 10 

per oont 01 the 

"sus\ 

price 

-------1---1-­


::::::::::i69:m:95jl' ()S.'l~ri~g: 2, J1l8,~~,P2 $5i:7:j&-8~, --u4i:i~ - $W,.OO 007,~: 6MJr.i: ~L~l~~:i~

',Roo' I' gard~u".

caberet_, DueS, 

elc., of ,,"cial, .00I1eo­ thA20 "1.bl~tlc,
 

..~r cent
 ~h",ged, sporl,ing " 'Total I (~*d:r pruhlhi­ 1).;; cents club, over I Uonlllw, 

10 oont!i aU}', IO 

for eBell $10 ennu· 1 

l,er cenl 

{metloB " 

l.l>\Ireo! 

Internel 

revenue 

'('()llocted 

t-hrongh 

cust-oms 

offices 

- -~-I~--I-----

Use of 

yachts, 

ple"""re 

bO~I,~,

etc.. ac­ "",.ding 

\0 j~ngth

..,
 tonn~

Mi_l­


18neO\,.,
 

Including
 T~i!ll (011 

dellnqu"nt ~onr<'l'l") • 

'T~I,nl tn'"8 

oollected 

undOT 

.epe81ed 

laws, etr_ 

--~"'= -­ - ---~--
------

30, 1927 AND 1928, BY BOUllCES-COII. 

, AUgu.I--(;onllllucd 

TABLE 3,--SUMHABY OF MONTHLY JNTEnNA1rREVENU~ Rr.CEIPTS FOB YEARS ENDED JUNE: 

Source 

-

R....n\!8 act of 1\I2fj: 

Doeu",entGrY stamps, "tc.­ 1I0n<J! of Ind.btedness. wplltl.l .lock bllUM, rtc__ .. C8pll&1 Sl.<lck ~es 0' lron<frrs...••.••••••, •••••••• __ Sal'" of l"OOuoo (future delivery) .•.•.........•••••••••..••. I'losing ca'd!. _........ -----................ ---. --.-.- .- .­ M8ll.ufacturers' elci:5e tIUA utomoblleil slid moter cycles••••••.•.••..._••••_.: •••.•••• \Pl.toIS and '.'·olveN...•.••_. __ •••••••••••.••... ___ ... ___ • _. p.r~nl lJ<lverlll'''' (sec. 1lO:l, reVen1W net of 1020) .....••••••••• O~h,rn, oom lenves, Ill"ludln~ 5\!edsl l4:l'.", eto•.••... _. ___ . __ ' .• CorporotioUl. on value of oap In••tock .................... ___ • __ U'* of »oh1.." motor boots, et<'. (forol~tl bUllt) •. ____ •.••••••.••. Adml!1Slon.l<l lhmtors, OOllcerla, ""hartlt9, otr.••• ______ •••••••. 1 DUll!! of cl!,b. (~thletlo. soclal, ""d ~port\tl~l.•.•. ........ - .._­

.Tolftl•• __ ••••••.•.••••••••.••••••.•...••' ••••••••• __ ._••. _ 

M1seaI1"tloous: Aealufllted IWd pr"""'" or lfnovatod hutto'r, ffiled ch-... and ml1ed Oour _____ ••••••.•.••••...•........•••••.••••... _.....•• Oloomarprlno. C<>lored_____ •• __ .•_..••••••..••••______ ....... _.• Oloomuprllle. uncolOred ••••••••....•.•..•••••••.••••...•••...• 01eomargarino tnstlufooturenI ODd d<lll1on 'fPl'elal18xes). __ ._•.._ Collection.. llnde. prohibition law" ••••••••.••••••..•• " •••••..•• rnter""l ,eveoue co\(~cted th,oU&h eu.tom. om........ ___________ .
 Olher mJ'lCClloneous reoeipt", "'c•...••••••••.•••..••••••••••.••• 

• Totti!.. - -.. " ........"" ............................. ...
 

OfAod tetal •••••• __ •••...•••••••.•••••••...••••.•.. _.•.. _ 

Jul~'_COll.tJllUoo.

r"",cn!O (+) or dcenl!l."O (-) 

"" ''''

.. $I,IOI,llO.~.~ Il,m,82tL21 +~131.le

1,002,0016,07 l,!531,0l0.OO +3:'W,06Ii.8J 

2411, I'JO!I. (KI 33?, 241.11 +&\ lI3J. O'l 

211, &I. ro 211.I'JO!HO +71.110 

-11I3,241,:l:I 

:10.003 37 6,375 88 1.Z71,\!3II.M 0, 4j'1l. ~1l5.t.:I

_J4,~27.40

10.• <1-1.116 14.'l'lt.88 -4.040.18 212,3(10,08 18Il, 444.:l:l _13.&6~.OO

I,OO~,M7.4~ 1 a.~IO,8G3.43 +1,012,870.00 UU2 ',f>1l!. llG +2,807.'~

l,l73,~71.17 1,~S7,2O'.l.31 +1ll.'l,'2~.14

71l4,080.ft8 7(1), 333. 22 +I,34~.h4

11,321, 7SfJ. 70 1S,243,~62. IT +2,915,ORIJ7 

, , 

1.41.8.0lI Z,U4UIO +70052 01.m.10 711, •.0.'1.00 +17,312,80 

IlS, :173.87 311. T2lI. iO +1,4'14.83 

1'>50,"110,20 ~861.211 +~, f\«, W; 

M,IOT.Ol 0\,!H4.10 +2e, T.n.15 2,400,00 ~,m.36 +310.70 l13,roO.30 24~, 11;01.32 -1113,805.01 

1,202,41B.74 -SO,044.44 1,121,534.30 I c 

1D4, 369,096, 2S 112, 629, 563. \It -11,730,531.20 0:1, &45, H~. M S9.8U.lll.51 I 2,771, 63-5, 1~

,~

$1, 1+1, DIM. 61 1,228.il25.ro 2116,200.~

31Q,ll-IO.ll() 

4,!lZl, 012.:l'9 U. SOlS. M 22, ~OO. 33 

3',:l3Il.07 

J,005,!.lI8.00 ~, 43.1.1~

1,1~7,3-43.80

J,0l.3,101.0lj 

1l,0III,4W.0l. 

.
 

1.3fA85 

.-s,48U!lI 

41. 3'I't1. l~

r-, ll5O. M 

. . 75, 135.41 

2,138.14 

223,157. (0 

~l5, 16!. 96 

In~.~ (+) or deer"""" (••J ,~, , 

11,'1:22,007.01 

1,406,tm.1U 

3M,210.U 

317,631. 10 

4, ~H. r,n. O'l 

14,.113.2::l 

10.BSI.lO 

a1.0'/(l.1II 

3\ll, OO~. os 3, m.!H 

I,O·l1,SN.W 

I,OM,I63.~O

IO,.'.e1.751.80 

1.1l7.45 

8J,:l:II.IO 

46,~.25

llZ,:I70.lB 

OO,68Ul'.l 

l, a:J6.1B 

11.',871.07 

'800,2m, L5 

+r.7,9'lUO 

+JIS. &11. B:I 

+8,Il.l8.M 

-2.418.70 

-SO. 3W. ~1

+'1.!0 -Z,IlOO.14 

+3, Z82. 23 -611,706.8 , +1, 324. -ll5,403.~,•

+12,1lllU• 520. '1ll1. 24 

-240.40 

+4.S63.00 

+5,003.10 

+1a,32.~,~2

+[5, ~~.• -1,2lILIllI 

-1~~,:'l"C,42

116,062.81 

•
 

_ _________'_.~_. f- IIl'1Il "_'_"+w_... 1m I.I-~-'-=- __(_t_~_i"_I,'I-~~~~~~~~O~'"I- 19l!& ...--1m' __+,.,..,-'-~--(t-~-i" rllt'DlJl~ lox: $27~. 815, &\7. 40 +$18. ~32, 30l\. 33 530, O"Z'I, al!l. 02 ~"JfvT.r~~::.::::::::::::::::::::::::::::::::::::::::::::-:::::: 'r~: ffi: ~~ g; JIlI!.45l,5ll3.78 -15, 163, 8()8. :N IS. 980, 47(. 16 ~: ~~ t~ --'tm; ?t: 

444,267,441.'18 +3,368,4!lB.ill 1 4-l,Ol?,M2.48

Rstal&: ;:~:lf:~~~·~~;,:;.:.·~~·~:~;:~-t~:::::::::::::·::::::::::·:.-.~:·:·,tD:·~~~~.t:·~~~'j::~:~::I~~~~.:~~~Efr!:j~~~~~::'J:t:.~~~;t:~~ 5,007,106. 04 -2,002,171.14 I 13, 327. 202. 38 ~~~.t:-~'S~:~:..~ ...t:~:~:t::~.

Mi!oollauoou. cdllecllcns rolntlng to dlstllled ~J1lrltS.•••••••---. ··I--:c::"'::C::~--cc""="'+--:::c"::C"'j-cccccc"":·"OO'+--,,,,,c""""':"CI.---,c+

...

Plxtlllod IflIJllt;: DIIUllt:d sp<.rll1l (noob,werage) ••••.•••••..•.•••..•• __ _.... R~!flf!d aplrllll or -.rln..._._ •••••••••••••••••••••• ••••• " •• stln 0' 8plI,kJIn. wfotl", ooJdI&ls, etc... ••• •••••••••••• __ ._.... Grape bn:wdy used for fortlf}1nr llWOClt ...1006•..•• _...." .•• ••• 

l,j82,6U.I~

... 68.1lr.'.16 

45,&12.16 

1.:lS1, 01~.110

lr.'.50 86, M7. 09 ....... -~!l.61I.15-4~4B

+11.&10.% 

_~,llllJ.1'

I, StD, 853..53 

lI98. .l8 78;017. so 53., llO2. 64 

1,414, 210. 13 

lll)iI. l'8 

GS._ 'Os al. 481. Ol. 

-126, (1301. iO 

+«1\1. 10 -lll,bIIO. 73 +7, ~711. ..O 

R<l<!l1Oe1': !'elan and I"holll!!ll1e liquor dea!ori; mlloDuracturera of rtllls, ~tc. (Bpcclel tlUM) ••••• _•••••••••••••••••••••• ••••••_ II,Ug.71 11,857.81 ........ 423, 813. 8{1 D. (l3Q. !IIi ..... 1(, 783. M SbmPl for dIStilled spirit> In~nded for 8~L>ort ... _.••..•••• • Ct.so ILornps lor (ilnllloo. spinto hotlloo 111 bond •••.....•.••••••• _ 

,,~

3,848.10 "" 3.830. 01'i 

-34.20 

t-41l5. 05 M. to t, ~oo. IIL'l 

j. ro S, 787. 60 -M. 00 +1, 11IL'l. iJ 

1,737.39 1,044.60 -'(lll2. 8{1 C':"'::::;" 

1,9H,O.J8.00 1,393, 173. 66 -~20, B7b.0l 1'~l~I" ...••.••...• ---,-.-•.•'•••••..•.•..•••••.••-. -- .•• i-~='''';';;;;;;'F-;:;;;;;''';;;+~~;;;''';;;;'I~=,',"·"M".~ •.~"~'~"~+r-~='"'~'"""",'~;;;' '~'+~='~"";;;'~';"'~';;;" Form(llltQd lIQuo",: , 

n~~~r:. ~~~~I••~~. ~~~:~~~.~~~:~~~.I.n••~~~t.!~~~.o.~..~~.~~!. .. . ."__ I _.." 100 00 •••.••••.•••.•.• ~. -10000 

Total.: . _.•••••.•..•••••..... ' ..•.••••••••••...•, __ .•••••.••••••.•..•••••.•••••••• __ •••••••.••.•....•••.••••_.. 101 ro -100. 00 

Tobl!lor:o: . • 

g:g: g~~k:::::::::::::::::::::::::::::::::::::::::::::::::: 2, I~:~?; 2.~::~ ~:i~ ~'.~!Jt~ 2,~~: ~~

gl=~: g':n~k:::::::::::::::::::::::::::::::::::::::':::::: 2i,.J: ~'l i! 2e, uJ:=-~ +3, ~:lM~ 24, I~~ 25,Mf::tt: +1,47~;~ 6llurl 011111 deserlptlo"" •.•••.••••_••.•••••••••.....•••••_....... bOO.lIO'l. '" 655, 463. 87 +64,035. CD 637,070. 18 113:1,GIll L8 -t\lll, ~H..w 

Toboloe<'.cllCwlngand""'eklng ..•••..•••••••••.••••.. __ . •••• ~,~~I.'l!\lLl1 5,586,1IOt eo -3-40,462.]1 1I,115.31&.(.!I 5,483,063,11 -220,U2.7~

Cll&mllo papers and IUOO!.• •••••••••' •••••••••••••••••••• __ lOll. &17, 4, l()i, 15(1 1ft -I, :161. ~I 11ll, 114. a.1 lIn, 6n. z.o +II, MO. 11 

M1oobllluoous cnlleotioD' relatIng to tobaro:l•.•••.••••- .•-... .••• !l. ll'lJ. 74 ::~~"j""~·~~tl::~E-~<O~·t·~·:I::~~·t· ~~,·j'~'t:~g"j·~'~,·~'~' ~'I::;;:~-~'t' 't<O~'~' Totol u. ..m ..m..................... 33,IO't,514,M ~39,031.68 ·.+2.631,467.12 33,007.8'15.110 34,478.013.331 +1,410,167.'3
 

" 

, '" , :.:'" .......
 
-----

TABJ.,!'J 3.-sUMMABY OJ' MONTIIJ.,Y INTP,lRloIAT,-RBVESUB Rl\CBlPTf\ rOR YEARS HNDBD .JuNE 30, 1927 AND 1928, nY SouncEs-Coll. 

'fll2li • 

8eplM,bor-CaeLlnucd 

Baurce 

Revenne &0:1 aIID2ll,. ..'.._ ~} , " ._.. l" , 

DoaumtnlMY!lAmPS 01,,--· 

Rendsortndebte<!ne"l,cnplltoletoctlUUM,cta•••.••• o mJ.Ml.08 SJ.20l;.2lI.SoI. +tlOO.SII7.1lII 1'}HI,.32i1l6 11.333.000.00 +m.:;87.2-l CapllGlrtaetMlMar~nm1ero_...••.•.••••.••••.•••••••••. 1.4'l3.lJ71l67 T.672,M2.B5 +ZtU.47'l.Zll T.T75,lI7T.OT l.M7.Mll.10 +tBT.I'i1U.1I9 &Ieserproduce(ru\\IlIldcll~ery)._ .•.•.••••.•• .'" __ '_" 'l1~,71'i1.17 l2O,lll~Sll +14(\,l-tl.%2 2S2.B72,911 C50.S5.I.!l3 +In.T82.llot 

rl.yTn r<lS... ._•....••..•••.•.•• ~............... tZl,moo . ~7.5:Il.loO -;f-2-l.:1Illi.!lO .1 c~,.SJ.80 • C58,lHUO +t,6Z1.ilO, 

!IIlUlull\t1u"" •6Xc!'IIl wAUl.amobllcsandmat1lrcyclcs .••...•••••••.•..••..••.... • 7,137.9J4..21 6,3116.671.47 __1.771.~62.7t 7,698.\121.60 t.1lt3.l50.02 -3.(lJ,l.771,1)l 

P13lo1~ or.•l revolve,,\.. ....••••..•••.••••..••..••.•.••• 17, 8M- rr. J6. 18:1 26 _2.082. BI 7.800- 20 10, 010 9C +8. <Ea. 08 Co""1 h"VO",~e, ($I)c. 900. ,.,.-onuc not of l\l2/l) _.. __ 2.1.870.20 .J,!,' ~",e.~? -c. 023, 7H 1~.872. I~ 43. 50~. 30 +~7. m. 21 01>h"n,eorol"sv""ludud;n~.pacl"ltnx,'".ctc .•• _ _........ 28.~12,M " , u, ·_3.I~O,I~ 1~,70081 31.c8D.3~ -H,211.t2
 

('",rpanl/lonl, au voluo ar '.'Wltol stock .•••••.•.••••..... __ .. .168. ml.l, 2~ 33b.31~. 17 _23:\.1100, O~ .'AI. ~J". Ol 351. 70R ~O -J8~. s:!O: b~
 

. Ulle af yachls. mator boatl. et<1. (foreiKn bunt)•••.•.••••:.•••.•• I. 7SIl M •••• "',',' '.', .,',''.-;';;' __ I, 7Bo. G4 ••..••••.••••..•.. ...•••.•••..•••••• •. --. ---- ---.....
 AdmlMlon, ta thooto",. ron""l1s, cnbsrI'ts. eta.••••.. _._.. .••••.• 900. 39~ G3 ,,~ .v +173.378.(13 I.M4.283.20 I. 3G4. MO, 07 -219, 7IG.:13 

l)u~orclubs(slhlollo.""cIIII.nn~spartinK) TOlBl ..•••, __••• _•••..•••••.••••.....•••.•••• .•..•••·········_ •.•••_ ~:~~'W~,"~W~~~I:~:roili·'~';H~·j'~'~=~~'~-~"~'~""'~~"ti::~i"t't'~OO~'t~~~:I~'~M~-j.u§·j"~:~~-~"t'i"'-~~" n.038,G-I8.30 11.312,933.281 J.m.0l6.021 1~.'J7.000.43 ll.016.00l20 2,~61.500.2~

Mlil<:ellaneDus; .' I "" o

• A~~~nr".~.~~~~.~~~~.~~~~.~.~~~.l:.~~~~.~~~, ~nd 1.13.U: 1,71: ro +61; ~6 1, Zl'OU2 I. rm.1lO -1:'O'l OI~mN'KDriue,oolo"'d ••.•..•• ._ __ .-._.... &.266.10 9\1.048.40 +H,:all.70 v.I,42t.60 II»,C),I.40 +14.OO1llO 0100muprlo~.un.,.,]erfML 51.02S.63 67.~!l(I.OO -t-{l,lS2.rI 52,002.75 IH,:lM.8Ii +12.2\12.10 

OJeomary;Bl1Jla mll!luJaetum", Bnd dool'''' (8paclrJ tax",,). 3-1.(132. IH 39, 63~. ~I +(i, oro. ~1 51. lB:l. 13 aB. CO~ to +2.077. 21. 

CalloctlQDI und~r prcbJbJtion law._ .••••....•••..••••...•....•• 1lO,0,,0.17 2lI. &'.i. 52, _33.1113.0(; , 57, ,89. ro . 45,478. B9 -12.31 I. 611 

TIll<Jmal rovcnu" 00110""'" tht<luKh cllstoms OffiOM........... 2.192.02' 1.1'.';2.72 . _WO.90 500. W 2.107.07 . +1.Ml.fri 

Otho, TolnT rni'oolJauo"uo receIpt'. 010

_ _ •....••...••••••.••• ....•••••.•.••• - -----....• I --~'c'-' '20(837:00 ':':';'·":·I-~cc",'-':'~2·c~: "409.58G:lilj. :::+~';"t·;';w;·j';':I::~j"~ro;. '+101,749, 25 1 G51i.375,~~ j'';';·~';'~~:~:~~'t' '~70,~23.72 ;";'~';';':I:::.;;+;'t';';"~';' ··+2IJ.otS,39 

a rp,nd totn1 •• __ .._.. .. . •...••• coo. ~~. ~~' I C9~, ~; 272. 74 I +1. 401. A~7. 21 I lOll.W9. ~61 ill 84,024. 7(,.\. TR -22. m. 6oo.l!3 

---------------------------!.--~-,~_.L-,.-.--:',._.,-,._"CO.-'-:.,.c.c'-",'.',c.,','--,-",'c,.o:,'_;oc.:.:'--"--~-.l--.··-··,,,',,'.0,----;: • 

• ) 

n"""mbcr 

"'" 

InCfl.\83C (+) Or 

docre""" (-) 

Incomo too: CorpnrAll",' ..••••.•• •••..... JDdl~\<"ml..••.•••••••.... _ 

't'otnl ...•••••••... _._ 

• ., 2,4f.6,57:t 20 2,~19.~I4.OS -47,157.12 I. 731.~1.00 I. tJ7. (I,',t,. 02 -2\4. IllC. II'! 

33,7.>5.'69 ?&, 353.89 -7.tOI.!ill ,~.ro:l'4 HI. c3.l. 37 -S, 1l"i." 

6,68ll.16 9.00Cl Ii +2,310. OS a. SM. 7< 4. G\l9.113 -4,114.64 

:n.o::Jo,HO.33 2t.ZB~m. N +2.2tll7B:l.Cl 19, 17r,. &~L 72 20. Gl 1,4al. 72 +1. H4. 5rH. 00 ....1i.'l7. \lG4.119 619.500.54 +~I. 1.1.\. M 670. 6G2. 91 5;1". 14:1. 7~ -'J. 519. 18 

"004, 105. 89 6. 000. 498. OS +2~. 391. (,9 4••'IQS. 717, 49 4.2:4,7....1. OS -23-3. gJ4.11 

llt, 1lt8. 28 116, 2Il2. 21! +il.('H,OO 00. 07J, 91 e~. 744. M -13.3l"1bi 

6, G16. 70 6, 559. 49 -~rn. r, 9•.109, 30 7. r,3~ lin -1. 1lM. 70 

30/200, 812. 80 32, 6:lO. 544.:M +2. 31~. 73J. 41 20, J:l7, 123. flO I 2lJ.~(I4,r.ll.M .t!l.17. '07. n I , I , - "'...~" ' ,- " .­

" 
TABLJ: il.--sUMMABY 01' MONTHLY INTPIRNAL-RIlV£NUE R£CEIPT8 I'OR YEABS ENDED JUNf: 3D, 192i AND 1028, BY SOURCEs-Gon. 

llourOll 

ReVOnLlO nel o( 1926: 

noe,w,.eL.o.ry'tamp, ctc.­ )loQM of lD<j~bt;i ~o:!" C11l'ltnl "t",,1r ;""ues, etc...••••••• __ . Capllal ,too~ sa.l... or tromfers••••••.. .- - _................ 8~IM of produre (fmure dellve')')_ ................. .- -- ... I'layln~ euds.. __ . _....•..••••.••.• -----.-..............­ Muufa"turen' ercilo!> tal- Alltomobn... and IQotor c)'clllS•••• _____ ................. .--. Pi,tol! &0<1 n!vol.ers.....................___ ................ Oer1lll1oo,,""IWS (llOO. 003, rovonU<l Ret 0110:16)•.•.•.••• ____ -. 

Opium, co,," IM.es, 1n".h"l111~ "",,,I.lta_, etc.................. Co,porlitloM, on vallie of capltal stock_' .................. . U~ or yaohto, 1nolBr bon~,. ~tc, (for~lgn buUt) ....•••.••••.••••• _ Admlsslon! 10 lhent~ro. ooo,,",'t.., cablUllts, ~tc•••...•••••_•.••••. Du"," or club/! (athl~lIc ••oclRl, In<l .porting).....••••..••••. _ 

TOLa!.. •. ---................ _-.- .................. - .
 

M1sIlellan8Oll~:

AdultoNl.r.e<l.n~ I"""""" or ronov.t«l huLl.Ilr, Jl.lltd ob....a. and mhfldllmlf.. __ ._.••••••••...•••. __ ----- .................­ Oloomlr~n'in•. c<:>lor.d. ___ .................... _................. OJoomarprlnt, llnoo!""'d .••.••••...•_. _____ ................ 0I00mlrg8rlua maDufac',,,,",,, and dealc.. (sp(lolal lIIX",). - - .... Collaollom under problbltlon 10"·•.•.••• ___ .-•.••...••..••••._ 

IBld,,"1 ,ovanue collicled through cmwIIL'l offiOOl!.••••..•_. -- .. Olh.. ml~llan.ou.""",ipUl, BCO ............._ ................. 

To1.al_........ . ................... --................­

O"'ndtotnl•. ................... .. _- ..................­

• 

N~.~mbN-CODtlDD8<I I D"""mbl'r-CoDtlDutd I 10creBSll (+) or lo=""", (t) or 

,~. 1 

Otomase (-) 

I I!.O<'l'l!MC -) 

'''' , JOZ~ 1027 , 

,

,I. 101. IlH.lI2 II.u~.~.1I8 +UB, 124. JG $!lilli, G:12 82 11,377.047.12 +S4:r.,m.4ll J. zs:l, &loll. n 1,634., :.87. C* +35lI, 730. 32 I, 1Wl3, itIot. d 1.lllJ-l.1IS2. +631, IS>, 9~

:173,~OS :lOCI, fIJ" 11 +120,61 2.:12 2M, 770. 61 311,~.9~ +;(1.232. :IS ~r.t\.m.2t1 431, D;9. 10 -3-1, 3aI.!IO mz, ml.40 4H,.t&:l.:l(I +OJ. mIlO 

I 6,1~f,4UB6 ~. 5lI8, 772. 7~ +4Jl,SM.B6 I 6,111,021.118 4.44~,I22.llII _n14,~9&.llII

2O,700.l6 1,6ll11.m .-1.,,01045 ll, ,';82. 1] IR,1l7.6; +6,Ml.~

21,340.72 g, 7B!!, 71 

I 

-1l,5~'l.r.~ 12,330,6J 0,676.00 

2n,2111J.31 ~l, 1l~, 10 +4, 8.~1,"2 3fl, 221. 78 3~, 4~0. 04 -im~. 610,65-1.55 160, lfl\) Ir> -JU, 411.1. .19 r.86, 679. 78 2S1,\)~~.(9 -:l'J~,6~U!9

9l.oo +91.00 . 9,\1. 13 2.1& ~7 -69~. 46 "··i;ii8.'i:ni:S~· I, 780. 1411, II +3tlf" 92l. 32 ~,l-i4. 119. n 1,620, 452. 21 

1 

-!>23, flJIt 61 

""8,~.M 100, 961. 21 -1l7,~7.40 808, 'IR!IO 6\IC., 614. 2S -lll,mn 

II, I~ 040. D7 12, 001", 337. 21 +St-I,:nr..14 IJ,322,124.83 10, llM, 050. 11 I -u~ 174.56 

~, 3611. 2.1 1,11,100 I -1.112,25 I. ·rH. 50 ,~OO I +22.50 00, ~75, 3~ )15,r.41.. 07 +15,97~. 74 lOO,~Qfl,lO II~, lilli, 10 +:1,870.00 

M,mO,4,1 r>2, 7l9, 8~ +.1, 7J~. 40 ~'l, m2. 2B 11:1, ~.\9, 76 +5,3:17. (2 

42, .\00, 31 42, a~l. :1.1 -IQ~.08 2C,m.~.1 27, 3W, 8,1 +!llIll,.12 

~O, MlII. ~2 6L 31IB. 14 I +~1,802.:12 13,6SJ.~ (,,1.747. 00 -t-'l2,OOO.85 

2, ~PO. 11 1,1&4.85 

1 

-1.4~.n 3,015.00 1. 707. M -2,l!()7.H 

~2,ftI7.~ MO, aGl. 4~ +47~ 243. ~r ~,717.B6 619, 2'l8. 61 +Wl,610.lI:i

300,334.05 S11, 257. 7lI +511,m.;S I 461. 216. I~

'""" +418, ~jo.

00, 768, MS. UT 80, MoO, OM, Oll I. 

10,217,On.OS ~8-t, O\<I~. 4M.lO , 4~, m.o~ IB I 371,3Illl 2Il

S01lfoa [' )llJlUArY Incre!l8ll (+) or 11 y_·"ro_~ 1 Incmallll (+) or dcer_ (-) I 1ll'/8 dOClO",," 1-) I' 

llleoml tal: ID71 j '_m I "_· ', _ 

COtJlOl'1loo.• _•••••••.• " .._. S2&, 710, O'U. 1M 128, 1171l, 1)39. is 

Total .••.•...••...._•.•...•••_. __ •••••••••••... ~2, 892, 6M. 01 ~O. ~1Q, 0112. $oj lodh1dlJ"'...••.•......•.•...·······• ··········-····-~:~"~"~'~".~·~~~:'~'t""ffij.~'~'1't.t:j~~~~~::~~~~~1:~~~~~~:§~~~~ Epj,~le.!: TNl.n!fer of flIt~te. 01 dMedenIB•.• _._ _ 8,612, 832. 4J Il, 733, G(\/>, 7~

Dl.tlll<,<l splrll~: I' , UI<tl1lod "JIirlts (nooOOvoloKC) •• 2, Wl. g1tl4J 1, 76l1, 4~. 78 Roer.illed"JIlrll:!or...-inM........... .
 1.4ll1l.40 5-17,~
 

Still or ~parkllng ..-tile!, cordlau. el~••••••••• _•••••• ,.... ......•• (l2. m. 04 ,4, 621. 88
 O",pe b,ondy lor lortlfrln\ , ..ett wlnell•.•••••••.•••.•• _ 71, 11&-10 12, 7113. 26
 

R~lne~: ~Wl""d wholl'Mlo lQ"or dealer:'!; mauuIaCttmll'>l 01
 nnts, el~, {<peelol taIes}••••••••••••••_ _... 0, Wt.!l:I 6,11:20.41
 

SlamI'" for dj,tillOO SJllrlt~ lnten<led lor exl'Ort __ 2.l.OO J1, ao
 

CMe .Iam!'! fot dl!'.lllod splrltS bottled In"bond................. 15, lH~.1l8 6,23iI.ro
 

Ml!OO:;.~.:~I~~~:.'.~I~.t~~~.~~.~:~~I~I.e.~..:.~~:~~~:::::-::::~:'~..."f,~:,~"j:~~.:II::~':''''~'j::~,i:~;:!I::~~~tt~~t~~~~~f~~~~~~~~~~
 l'.rmontod U~IlO": ,

B"'......:l~lallllJld ..-hohMlo d....:l.... 111 mftit UQUOf3 (.peclaJ Ia.<).p~~~='~.~~;"..".;;;;.."."..".;;;;.;.".;..~~~~-:;'~.~~~~.."."."..".;.·"·;··O·;··"·;·~· ;..".;.."."..".".'"'"'"'"';"f'"';""'"""'"'"'.".;..".;..". 

Tob&ooo: 

g~ r~k::::: :::::::::::::::::::::::::::::::::::::::::::::
 g:~U: r~~Ii:::: :::::::::::::::::::::::::::::::::::::::::::
 

Bno,1T ~f all dMcriptlDn•. _.•..•••.. • __ ._ .
 

'1'ol>lIl'~a. ~hewjng and s"w~III~••..•••.•••••••••••.•••.••••.. _
 ClgJI,otl. papers and t"he. __ .
 

Ml!r<l~::~~.~l~~~:~~:.~l.a.t~~.g.:~.~::~:.:::::~:::::::::_·-t::'~~~iliI:§:~~~tl:~~~~~tJ~~§~±:§:=~~~:2~~~~

o­

-

,.-#'=_<,. _~ L. • 

TABLE 3.--S0111111AlIY OF MONTFlI,Y INTERNAL-REVENQE REC£IP'l'8 FOR. YEARS ENDED JUNE 30, 1927 AND 19::!S, BY SOUllCE8-COn. 

I A<lJultll'lonlln ~he I.~x oollootlOns Irom ""real beverages lor Oelobor. lOTi.
 I AdJu.lm~nt on "",,",uni of the <lIsttlb,,(lon of unclasslOed oollooUoIl'lln cQlIeclM8' 0!ll00-! II ~ln"" of the month.
 

Sour"'l M,"'_'.,__I Increase (+) or !----~_'"rl> I

IIm:r"...., f+l or I <'100"'''. (-) d"cruwc (-) 1977 1923 1ll'J7 19Z!l 

Income ta"
 1---1----1-----1-----­ I --­ Ccrporatiotl.•
 1 

$202. 3~.ro7. SS $21;4., ~IO, ~I'I'). 'lfJ --:r.:'7. 700, ~27. 28 $.1." a~7, 22.~, 14 $.'l4, 819. 265.'~ I +$J,'~2, (143. 2Il

---...,_C':'"-·~M~,··'"~::.:'::.·\I 2U.OOI,~J~.<1I +2-1,910,832.15 22,31~.577.31 JI Q.l~ "'0 '-I .• IndiVidual 

1'otaL•. ~~:::.:-- •.. 512,302,014.~~ 509.51~,2l920 ~.789,795.i3 55,6.1~,802.45 45.7~2,926.~7 ~.800,87fi.~ £3\"[.",. TTan.r" o( o~l"tos "f <!coodents_ --.. '-:J~~E8[1::8fr~~~I:~t~~~~·~::~~~·~~tl:~~·~1·~!-~'~o:~'1"'j'~"~'j'~'b'~' 8,293,840. Il 1,TH. r:J~. (Ill I 4,919,717.02 0.280,285.32 3,498,724. 10 ,i::~,:.'~"I',J'I'~'~" Dl;(;lIort spir;b
 

D1,«lllod spirit.! (nolll,~ v...g~) .•.
 ni.I,JjOfl '~iril. (l,e""rRg~). _._.. ..•• •••- ---••. - 1, ,'105, 124. ~2 I. (ll5, T7;.~ I -4:!(l, 347. 21 1, 48~, 41~. \18 1,048,6%. J8
 H~<'l·i~"d .plrltl or win'" ---. .•-- --. -. .. -----.......- ...- ----.. -.. - -.-- -.•••..- 7f,,08 55R 7r
 Still ~r 'I'Url;l',,~ Ln"'. ('Orjj;ls, "w···-.._ ... -. ---....- 5,147.8~ 1,~(jQ.m -J, 3J!i97 I, roll. 78 I,H5. M
 

Orav! "'SQl!\ U'ff, r"r f"WI; Ln~ '" oot Wllles. •..-.... - --••- 84, 817. ~3 J 18, J~. roS +3~, M7. 40 au, 266. 13 75. 602. :l.'l
 

Re('(Ifi.,,: 'rlo,1 UI'~ whoJte;olJ~ li~uor dealers' IDllDuiiO'iiirerioT 8,988.13 J, 719, 78 7!' 208, 35 10,809,87 4, 7M M
 

stili'. Ole. (,p.>"hl taxe').-,_ . . _ ••. _-, .'.• ••. • 7 6~4 ,- ~, l~. (II; 00 SlamI" ror <li,tllle,'J <I",i\.'; In("n<le<1 for export.._ • •.. _ ' J7';o 39..'lO -3,+~>" 206, 9J7. 97 4, t;':3, 85 -IDl.4!}l,12 

GOS" "I"m~" fpr J'''lllle,1 'Vlm< b"ttled in bond_ .• ..~.ro 41. 00 +34.40 

;\Tis""JlB""OUl' ""lIot!;"", ,rl"lin~!<l distilJert spirjis:~:::::.:::·· 3'~r: .,~; ii2:~ :ti'; ~~ '..._. -_~:~Jl ..1:; ~,~~:~ -~~: 1l - ----••-- I,OI.,B16.38 1,212,756.83 ~02,OW.50 l,7N.30~.~6 J,IJ~,$.I.24 ~~O,722.~~

}·ermcnt.d T""'_ li1Iuo,,: :E~'~1::::I:~~I:=::~~~~~~I:~~tl=~~ ., 

~er~~~ted ~,qjlOrs d(ba~el ta~) d·-i _._ _ _. . ': ~~xes); re aJ all W 0 "'a" ea ers in mail li,<juor:l (.peclnJ •. -:- -----.. -- -----.•• ­

'f~l>t':~~;s~~:~~e)_... ..._ -- -I' :::~'~OO~.~OOq-~-~--~-~--~-~-~-~-~-~-~--~-:::::-~·~'OOt.OO~~-~-:·~~·~-~--~-~~I~~~~~~I~~~~t~~ l(~. 00 •••-- --- ••••. --, l~. 00 - --. - ...••. --- ~:: ~::: ~: : :::.;:,.·;·'·'-;·1'::;:':'·;-;;",-,-;-,-,--;-,-,­

<;J~llr'('Jllali) ••• _ .•••_••••••. _ -----.•--. [,8~.i~6".~"9 1,70ll,~M.39 -140; 1l82. 50 l,l;8J,IliI3.31 1, SIlr., 530. 25 -95,lf,~,011 L,~arett",{larml_ •••• ••.. . •. - ----. .0.. 2iJ,4~2,08 -6,'27,~2 ~B,~1<L02 27 &17 48 J 008 H 

f'lgorelie-5(smal)••._ •••.. •.. __ .•.. :::::._ ~,07k~;tf? 25..;t~~~ -1,811.89 . 0,869.37 5: 3n& 09 '=:1:.;U:78 

Snul! ofa11 rtescflpIJon,... .._ _._.... Mr., 2"i, 2) 077 -H 1~ +\~f' I~~' ~~ 23, ~j' ~~. 22, fi~5, 058. 96 -I. It)', ',{O. M 

tfi:~if~ ~a~::~~g~~~b~~l~_~.- -'..---.. -- ...- ~'~~ ~i1,: , 5, ~67: 770: 9l: -a2i 1IO'l: l" I II, Ooa: 8~: 32 .,~:~: -j;'i~: ~;: Mls""nanoou, eolJecUons relMing· t;;-tobacco~::~~:::::.:::::---- .' 3, 013. 56 85, OOB. 56 -17, Ml. ~~ IO~, (H 7. 49 r.2, 723. of, -H. ~g~ 9~ ---·I-~~C:":::::':::'I~---·:::'B.391l.48 . +~, 3»t Q2 7, :l81. B7 5,910.!l( -I. m. [1;' 

'1'otal.•.••-••••-. - ---•..--.-•.•••-- •••.•--. - ~.;;":;:'~~.~"~'~'~'d.~':·,~'~"~.~":·~·":;.I~oo,+c.~.;.~'"n"·~"~I::'~':."~,§,,:,,~",~,~,~,tJ~~·:,~~t·i"~wt·~·tl::.2'~'~."~.,~"i-,j,·i,

-, ' 

. . . •.------..-.-.-- -,',-. ._-~
,
 

TABLE a.-SUMMARY Ol' MO~THLY INTliRHAL-RE~ENUlJREC~U'TfI l'OR YEARS E'WEll JUNE 30, 1927 ANIl 'QZB, BY SOURCES-COil. 

I 

}oo"*'"'" (+) or Sourw decnlR5e (-) 

- ilevenue act of I~,

Documentary sta",>"'I. elc.- . Bonds 01 !nd"ille<loes,. capital "t~k ISOlRl', etc ----_._-_.-.­ HI11,23~.J8

CapItal ""el< .!J.~ or Imnslor.____ . _________ •• _____ .0_ +1, l31,lQl 78 

Sol... 01 produce «(Lllur. delivery)•• __ •... ___ ..• _____r··· __ · +7~,(g2.68

PlayIng cards_ ----_ ....... __ ... --- ----- -------­ ,!-39, 251. 

M nn,,!U<:[lJrers' axciso t••_ Automobiles and m',L~t Cl'cl~3••••••••.•••• ________ ••..•••. __ -2.209,1,[,7.93 

+10,197.8(1 ~~~~b~:O~~~'(~:~i:';;';';;Iiu';-iWforilii6)_:::::::::::::: -~, ~~5. T~

OpiUIII, 0003 I~."e•. jncludln~ ~rwi"" taxe8. etc•••.•••.•. -- -_. -:l,9,'>ll,9~

Corporati~n". on ,'nlue 01 capitel stock.••.••••.•• ___ . '. ___ ...... _ -2J1,lro.08 Usa 01 yllt-ll! •• llwler boats, etc. (1~l'\\igD built) •••• _......... - ­ Adlll;""Ions 10 thoators, concerts. ""b""'ts, .tc........_ -114.787.15 Dues oi rluL~ (ftthlatic. social, Bnd sI><>rtlng) ''e ----_....... :::1 +11.1, 373. 87

Total. ......... ------_........... - .... ---_..........-_:.1
 1, 21~ IR2. 3B 

Miscollsneous, 

Adulterated end pror."" <lr ,enovsted bnt(.r, nllel! G_. sn'! I 

-r,H.&J 

-~, ITfj.OO g:M~:1~Fg~itii~~~.:~::-::::::::::::::::::_:::::::::::::::::1 _1.~2~.~B

Oleomstl'llfm<l m~nlsotille", Rnd desle.. (;PfcLal taxes) ......._.1 -~. O\I~. ro 

+20, 104. 10 P"tl~~~~:v~~~~r c~fl~l~i~~ti'::'r~~~'~' cUit'oms offic;,s~:~: :::::::::::I _1,014,43 

Oth" ml'cellaneous receipt•• ete............. _. __________ ....... -125. 877. 6J 

Totlll. ••• _._ ....... ----------_............ -- - ----- ---_.
 118.6>8. 00 

Orend 1,0(~1. ...... ..., -----_. ............- ---- - - -....
 18.0~7. 7;r, 07 

. 

I 

MllrCh-CouLluo.d A~r;I-C()ntJ"u'<1 -, . , Inerea"" (+) or , de.crealle f_)

.. 1O:lS "" l~2S

, 

'1, OM, 6f,~ (0'1 11,1~J,3tG.31 +17.1, !;S~. (,5 ~l.:Ill:;:' 7~9, 67 SI.~14.028.S.s

I. Hl, 4lH.. 00 1,771, 823, 771 +J2G, J59, 71 J.:.lI,US.Ti ~,mg, 63:;· O.~

155. OH. J~ 235,1]42.00 +80, ,\g7. 8.1 2<11,780 Q7 2l.i~. Z73. M 

I 405,098,00 .">(,2, MO. 60 +07. 552. IlO , 3'l1l. 927. 06 420. 11K 

t. tB.'l. OG4. 97 to. 971, 3i15. G4 +1.4~~.J7n91 O.H(I,:J,.I5.Z1 1,230, 7S7. 3t 

16.400.08 16, ll5. 19 -m.t~ 12, 5~~. 03 Zl, 722_ 89 

19. [,(II. 26 r,.~S5, H -l3, tr,r.l~ 11, Jr.l. 91 7.706.19 

n.7[<t,2\! 26. 400. 1~ +3,71U2 25.~18_oo :l2,559_\l(l ~13,.3IH_ 1.1 525. «I<). 76 +I~, GO.I. ft2 60], 7~7. 33 200, M7. 53 _. --_ ........ - ~.OO +9~.00 ·····i;si2:ii6.i.-ri- .................. ------------_..... , 1, 937, ~~7. W I,St6,31~.91 . -5gl, 153. 6Il 1,037,20& 57 

711. m. 00 7M,9H3~ +~8, 781. ~n 7133, 19a 10 780, 172. ~~

1O,867,!40.es l Z. 3M, 2-J<I. 14 +1, t89,lM-19 I 12. goo, H3. 26 11. r,p~ 'SO. 88 

' 

2, M9.~0 I 8.\2.00 -I. 231.'lI 1. MlJ. ro M'OO 1~.1'I.'1.40 116.817.80 -5, 8]5. 60 HI.09ll.$ lOO,~ZO.oo

0.\ 100.'19 M,~88 +.172. 39 M, roro. 81 ~. 2Ql. J3 19.6,'10,33 10. . PI -3.731.l2 1~,QlJ.8t 11.016.28 

2\1. ~45. 2l) 8~. 3P~ 2Il +rrIl. 962. Q9 j~, 070. 8~

517,26 I. 7Q~. ro ·+1.192.:U 2. P5:l. 6~:~~~;~ I 'r.l , 6Oll. 420. 7B . 511!1, '1B7. 00 -97,93J, 18 12(1, 1191. 8Il I, 120. 11 I , 843,BIloJ. \1(, 798. 8tlO, 97 ~5,019. 98 

1 

350,279,IQ 231. ~20. 2l) I 

WO. 360. 006 \19 1 ~OO, MO. G38. 78 0,913,368.21 Ill, 126, 182, ro 1 93. 059. 036. 43 I , 

Sour"" Incre""e (+) or Incre""e (+) or 

--------------_·_-----I-_·"·"_,_I__.'".~--+.'.·.".·....·."_'+_.'.·."__~--.'.·~---I,-'.=.~-·.'.·.' Income tax: I ' i~oJfvOld~;~l~: -.- 831. 631, lnl. 23 $27,~82.~24.12 -$:l.64~.Olle,ll $2~P. \(I().lllll. z:; $:257,881,866. 92 -$12, Ol~. (,4Z, 33 ------------- - -------- f--'H:,:UiJC':'":·C":'::'~ l6,52'l.839.~~ I +1.83I.205.R6 1OO. ~17. 872. M 210, (\(;~. 424. Sl ' -til. 138, 55:.1.11 

T~I.L.... ~".223,~64.00 I ~~.;,()(I.~1I3.01 I 1,716.800.45 ~;-O, ~,~. 281. 89 467. ~:JIj, 291. 13 2. ~79, g\l(l. 1G 

Rstnle<: 'l'rn",I.. ollWn(~s oj <1"Lt'<l"OtS _ ~.314,30G.451 ;.2~.J5I.H I +2,9tl.044.9P 5.6.~,021.17 2.3g8,';Cl!,09 

Distilled 

Distilled spirHs: SpiriJ.s (non])(]Vtf8~J _._. • _ 1, 21'1, 1195. 3~ '0:16 Olll' g2 

I ~M Q r 'H~~W~~~ ·~~tf?;~ ~i;f~~~::::::: ::::-- - ----------.. . __ :_. . _~ :.:~: ~~. ~._ :::'.:~::~. 01';. ~~: -4og-H~~: Still or sjXlr~lin~ .. in"", cordials, cte '-'-.:: ::::::::::::::::::··""1 1, W~. O~ 1.470. 71 -222. 3~ I, 43.1. 79 I. 006. 20 +232, 41 Gra~ bmnrll' use,j (or lortH~in~ sw',el wincs.._". ~::::: .11. G77, 8,1 7~. roO. 8~ +20.952. gg '\0, Z{Il!. 88 4[;. 870. 70 -3, 428, 15 Re~lfi£rs; """,I ,~ll<1 wholosnle liquof d.~lc..: manuf.cturers nf 11, 33~. 14 ' ~~2, ,-11 -10.702.48 9. QOO. 52 4, fl25.1t -5,161. 36 

,I,ll.', etc. (spaclel taxes) _______ 5, 3M. 9~

~~~~,i:',~~lf;;111~t1II,~~lt:l!j~ft~ngg~{:Jf~~~~:::::::::::::~~:: a3i' ~g ~.~:g:;Z -1~~&~ 204.77t:g 200. r,~: ~~ -t,~: .\jLScclleneous collectl/,n< r~latln~ to distllled .pirlt _ 4-. 15:00 4. m: ~~ +l,i'?:n .I,O~: ~~ IO.~: +~~~: ~~

Total. ....-. - f--c,'.c"c,C.'":,:.'""~I--",,,",,",,C".I~'.'""+--C":. :,.'"C:,:,'"+~-:,', ,',',',,c.','..:,','!'-c,',:,~~, :"'~:o',,:,: [0::::::':':-:'~~j:.j F~rm'nto~ 11111m" 

Farmonlod liq<lo," (hnt'l"cl tax) •• ...•.. __ ••..••••.••••.•• .•..•••••..•••.•••• Brewr':S: Ttt~1I nnd wholesale doole" in malt liqUOfll (special tax,,")_ .__ ._-".- - - ------- -­

'fot~l

2.029.615.691 2, rlJ9, ~91, 02 -;;,>O.12t:G7 . 3";,a42,~~

4.200.~0

26, 209. U1~. 57 ~~S,SI~,37

6.761,001.58 

105,318.24

I S.~53. 76 

34.703.5g2,~C

1.898; 910.-13 1; IlOO, 153. 20 +7.204.07 32, 00'.'. I~ 29, 7M. 67 -2.267.48 ~,340. 71 <' 5,013.47 -t.327.2t ~,\.r.t7,198.&I Z~. 676. 130.04 +1.G~S.9~1.2O 5?J, 628. G3 ,'90. on. 21 +244.68 .\, ~25, 1l8O. 71 5, ~57. ~'_Jl. 96 -6~, f,46. 7.\ 1I3. 006. 64 ](,g. 1~.44 +45,2S7.&l 10,491. 16 6, '132. 52 -;,O",~, ~l

33,648,217,g7 34. G~O. 685. 51 +I,03Z.3,j~. 54_ 

. 

30, 3M. 83 -~.(IO.\,80

~,Pfl7. ,\l +1.780.91 

29.0n' W'. 79 +2,863,008.22 59l1,~Ij.j.:'7 -\-49, rA9. [l()

5, t!lS, ~'<l'. ~~ -Z1B, oro. 25 

ll2,259.H -13. nss. Bel G,u~I.~O 2. 4OZ. S8 

37.3[II,ooG.30 +2. 5'<l'. D-l~. ~3

• ~, " r 

",, ,) 

___L =_ ""_.--,"=,,,~,
bue, ~::~;b~ ~~:h:~::r._'G~:~~.•~:':I.::~rti~g) - . __ ::::.. ::::I:::,:~.j:i:~.j~j""i5:j:~::~:~,j::j:,.i~t: ~iM~::~:tl:2+2:[. i::i:~.j:roint.j:j:~::' :~.j~j.i::j~~~i::::~:~I.C:::::~· "~~'::~.:~ ',':,.~~~':J::·o·;-:"~.-~,":,';',.~:"::.~·:.~:~: If'c,,lfnn"","s­ _~dul'd.r"d nnd l,rQ""« <It n'n~'-at.'.1 bul.kr, ftllc~ r,h'\l'.'e. Bnd ml.'Nlfl"", ... _••. . ._.. 1'1;12.00 ~2'J.OO +!17.00 l,~~O.lD ~.IKl_7i> +~,'1.',\

OI"'m~rg"rjne,r"I,'r",1._ __ .•. _...••••..•_ OO,~~9.00 [r7,00~.~0 -1.7&-1.60 S;,681.01l P,\.;O~,30 +8,02.\,~Q

Ol,~'m~r~Mjt\e. uneulowl. _.. _. .. __ ._ ... __ 49••IUi. 00 56. QZJ. 00 +<\ ,107. 00 .'Jll, 793. 7G M. 6W. I'~ ... ~, 8~~_ ~~

Oloomnrgarine rrt"<Lubctur,'''' ~n<l '1.,ler> (,!>Ccinl tax"")_ ~. O~~. U2 9.0G2. US +1.027. gG ~I}I, ZJ4. 86 -12-',9:1.'. "I, +~I. ;Qr.~~

CoUectlong under [.rohi bltloo I""·.L .. ... .. _••... _. H. 715. 00 170. t:l3. 61 +121" 71"18. ~1 ~I, ~9~. 7~ W3, 719. ;3 +~9. ~27. 01 Imer~"l revenue collMterl through c,,,t~t\,, nffice.__ ._ ~. 044. 01 1. 7m. ~8 -3. 276. Q~ 6, l71. ,\3 I, 90r, I -4. 027. 12 

Other ~gcOllaneoU5 ",~I [,ts. <'t~ - • _ • ••• _"I__'_--"ro"""'""""'-1-~_"'~" .c",~",.""f--+":"'":":"·''''~I __'_-c.:':'''·'''''·'''·' ','_""""':""'\'~"":'-1-__-~':""W:""'":"":'

'rotal - - --- -------....••••• - - ------- -------..----. -'I~~",,~""'"""~'C''~"CI---c~~"~'C'"OO""~'""+--c+c,+".~:',"~"'."'",'"'"'."'""~+~."O:-"',"~"..~',":'~~2."~~, I---c'~-~i""':' ""'"':'"'_I=~",-~W~'~'""';";' (lrat\ctl.~IBl ......•.•..•._.. __ ._ 98.044.713.~( 102.!i8,\,S43.3r, "' • ~...,," "":" 31~,022,~!I\I.42 lQ.l.ll,1lO9,UQ 

l"Act)ustment on "ccoun~ or trio dletn butlOn or unc1"~slfu>~ eolle<1.1on. In colleelo,..· office' at close "J tho m,,~III.

) 

--~_....- ---.---:-=;:::-._-_. 
~I *"..,,l:;;:J~~J"t";fK~ .i";_~.;;:;t?~$J-",Fl.t _~."Sji.:p; ~~j~f.~'~~~~~;~#?~~~~~F~~~~~~~

~l~~~~~~'#~~~~~~~~f;~~~~il~~~~~$ ~~~~~$~a~~~~~~t~~~~~~~~~~~~~~ g 

l.tt~tL~;t~lt !,3Ut.k.l.L !.b.!oJ, h!.~!.L~

 , 

•

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- ~~ Z 

7. • 

tj.."" Z 

> r;~ ·" , > •

O. " "" 

"~ " 7. , c d , " C 

C 

" "

? 
.~~§f. .. ~~

~:'-"'.-'

~mH~

~:;!i!Z

$ ~~ gjl>:l% 

, 

',: , 

~'"

_~ _~_~.t:.?l.~!'>,.,to.t:: .",j:O.~-?'$:l.S ;0.£ ;:_'" .",_..w..·¥P~Ji3-",;;:P:.:;;;:~jf:-,.,,~~P;:;;:.1:l_";'_,,:-- E ~~~~~~~~~~~~~~~~~~j~$~~~~~~~~~~~~~~~~~9ft~ffi;~~~~~~ft~

$, -~~~~~~~~~~~~~~~~~~$~~~~W.~~~~~~~~~~~*~~~~~ ~~~~= ~~ ~~~ ~~~S~~~~8*~~~U~~~~8e8S~~~~~~~~~~~~~e~~~~~~~~~~~~~~~,

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N" ~_a: i": 

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"," " 

",:7, 

,

1l: 

••• , ~,

,~

" i"I <0'" " C 'N

.-"

, Cl"c, 0 ~'):::l 0

.'UJ~

•• ... el" n <o>:-l 

"""'~ -ll"el " ~'" if. ,

.", m 

" a

'"C~ " 

a 

'. m •• 

• 0 

• '0 

0' , ' ,~ '..,. " 

'~

<" " 

o 

.­

o. ,~ H~, , ·

e 

~.•

,

"

• 

>l d? 

0'0 

0

" '. ",0 " ~;, z , , 

.~

'0 

,-

""--
__ 

1 

" .-"'.... ;i 11 ..

•• ~.t:l~~~

• 

0 C:::;i:l1':~ I 

.ool!'.",_~ ,
 ~~~~ " 

": 1!l8l~~

" 

, I ' ,

" '" . I 

J'O\ +I"~ Ii ~! ~~~ii~ , ­ I, -.' .. ClU I • +

• 

TAflLE 12.-NuMBER OF E~CH

r;;.. DI9I.JJJed spirUs 

Diat'kl.' 

.. 

!

... 

A18hama.. _ 

Alo..<b1_ _ ••..••_._ Ari,poa.__ __._ •.•.• _ 

Ark8nslls... ..••.... --.... 

~~:::ji~~~~:::::::::: Elghlt.tuIMt5._._


IndJallll.
 

Iowa __
 Kan811S........
 

Kenb:ck)'
 

Lnuisiana.
 

~i:~~aiid·i8t,;.wi. _ MEISSII~hUSall"

Mlchigsn_..........

Mina..olll. 

MiSSlS8lpp!......... 

F!mMlsscurL __ 

:; 

j

CL..I,IlIl O}r SPl';CUL-T.~x PAnmS, FISCAL YBA}t E:>IOF.O JUXE 30, :1928, BY COLT,EC-rWN DI8TIHCTS 

OJeomllol'llllline J1ul,~r' ~:z Opium, com leavl!:!, 61,c. 

..!:l ~'t ::£1 

Colored lToro!,'t"d " i o§ t .. " i 

;; !'? <I>. 

; .. j B j 1 :~ I..'!'? -., '3 

:;a .::; ~~ I] 

" 

_ FlmCnli!prnt~ •.•. __ •••••••• --1'-000- 19 2.
 Sil:lbCBlllornia........ I,O~ 7 3 .•.••.•
 COlorBdo..•..••••_._ .••.• _ ov 4 _••••.••• I I ••.••••.
 Connacticut........ 605 S·
 

Dolaware•• -.••••.. _..... 1 I ••••..••....•...•• 117 2
 

DistrlctorColumbia _ :123 2 __ "_.,••.. _ 116 3
 

Florida...... •••••.. 4 1,•••••••••_ H 
 

(IeorgIa ••••••• -.." 12 . -....... 4 2
 

,?;. ~):: ----------;;---,­

I 

::::I::::::::::::::::::----il- I 

. ...••...•• -:.:l"--~." 48 2 

.. I, 6~: I::'~: :;:::: :::::: --'iil' :::::: .,.... 27e:l 4...... I 

1,389 

22 

~Jl

1,432

3,72. 

8,50\1 

2,362 

r,,51.'i r, 1 2 264 12 10,30(', __ •••. Ill............ • 7,400 4 3 •· ..3··..47·.. 2 7,278 

444 3Q •.•..•.. 26 21,954 

369 II foG 4 1,602 

--.·4+!· ..·i3 --- -~io 10 i:~ 1,321 19 4...... 4,112\1 

114 6 2 10,510 4~ 6 •• __ _... 5,416 

3 1 ..... ~~ I 302 486 8 •• __ ._ :' 2 152 3 2,07~

~\~l~~~::I::::::......... ~g I:::::::::::: ..,.~ ....~.:::::::: ~,~
 

;l!'? "... i>.J'i ';;jj f 'i!

".. ~e ;;;:0 02 ~~ !l~ ., ..02 t3;;~ "I::"" g!~" :!'? ~~ l;~ ~~ ~~ i~ ~- .=~ ~~ to.:! ~:ii "=' 0. '" 3:::! :3.'§ II <l ~~ "8 "'" a"Z. 8. e '" <3 '" - J::: "'," 

:::: £ ~:o £ .§~~ .i ~~~ 0 

--,-,-:-----.. ~----61____;_~~____;;;_ 4,5.'i8 

'7' -------- -:::::::r 

15 ••..•.. _ 30 •••••• _ 2 2 

45 •.••.. _ ~~ ••..••_·1 SO~.~ •••• ••...•••. 341 ' 4 ._........__ ._ 443 3 ....•.••••. _. 2, <.lS8 47 •.•... _ :I 

I,Un 22 _ 

8, ~ri ---. '~r :::.:::: :::::::1:::::: 67 2 ~n .... ••• \10 I 42 5 

13 

lP --­ _._ 

~~ 2 0 _ 

41 

133 ".. .74 7 -., ........ ........ 15 __ _._ 

~O.._............
 

~~l;~i~i~~"'" ...... 2~ ::::~: ~~~~~f~~.~~ ::::~: ::::~: ::::::~: :~ I j :::::::: :::::::: :::::::: :::::::: 

I Comblne.4 laoh Wllh Waahlngton to obtain the number of specllli:tu p.yen for-Washington dlatrict, and mSlrlct of Columbia 

; to 1 71 

6 131 ilIlI 2ll 1,100 

4 16 620 :I,M4 :tio 4,4~1 6 54 1,374 3,831 il:l lQ,m 

6 56 2,014 t,851 73 16.M15 3~ 510,1,700 105 .,181 2~' 7M 1,922 2J~ I,Ol6~

I 1 96 289 123 O,~

Z 12 Z721,241 3 2.325 21 810 J.15:l 13~ 6,174 fi (,;j l,041 2.86B 416 G,~

I: ~I 2, rl~ ~.r~ W J;ill 

3 33 635 3,OOl, 180 10,07r, 

10 85 1,166 U~l 340 16,40g 

4 51 \lO1 ~,3r,3 317 12,2J5 21 71)8 Z,:M 191. IO,7G:.l 

4 42 1 800 ~,OOO 35i! G,!123 

3 1, I 8Sr. l,gn 425 ~,7f~

I~ ~~ ~~~ k~al ll~ ~:.fi; 9 66 2,Q~5 0,710 323 1~.I~G

11 r>t 1.~51 4,BGiI 381 n,OlO 3 :?9 l,(lS~ 2,853 06 1I1,OJ~

I~ 03~ 1,641 186 2,760 Iii 31 1,100 3,102 117 !l,OJ2 

;g ~~ 2,~~ Ig u:;~

·i· :~ ;~ ~m :;! ;ili
 l~h MorylEllld lOT Maryland dlatrlct. 

i-F 
!!!!!!!!!!!!!!!!!!!!!!!!!!!!2!!.!!!!!~ * 

TAB!,]!: 12.-NuMBER OF' EACH CI;ASS OJ' SU:CIAL~TAX P.YERS, F'IE~CAt Y.r:,\R E:NDED"JUNJ.: 30, i928, BY COl,LECTION DIBTIUCTS-COn. 

--.. 

Dis'illed !l'Jril.' OP;""'. 00(>1 leeves, etc. 

Districl, 

1,292 2,870 13 8,561

3,117

l,Hl

-l3-1

2&1

1, ItO J,009

2.:li4

102 em 35 663 

2, IG5 9 9,405 

401 733 2(l 1, &1.0 OOY 4,:138 3 6, 6~9

3,250 lOll ~.IE'.>

1,870 211 G, '104 

7'3 2,H7 7a 7,00, 81Jll ~. 9SD 5G2 ~,~2:1

(;(".(1 H 1 63j 

521 1,003 at 1\28 

3a9 1,61~ U5 5,704 370 J,5;'1.1 125 0,0« 

3, ~79 182 10,871 

2,1,(11 155 7,351 ~o 1,3134 2(, ~. 5Hi 1;,281 1,OM 13,167 512 1,631 2IIr,1. 422 

30 1,3,\9 4,448 ~~l 8,9H 

13 397 7\14 122 2,192 

23 (,1[, l. WI 783 2 700 6 319 n-Yl 10 2: 561; 

52 gse 3,046 368 8,887 41 J,UIJ 2,988 309 5,918 

51 1,T.ll 3. Mol ~13 1,7(,1 B J68 443 Ii6 1,421 

109 466 252 1,005 _______ •.•_._._•... ._ 34 7072,M3 801 ~.3f1.1

________1 I 12 . 312 I. 1m 76 6,100 ___________ ._... 2 10 3331,842 l'3 4,(142 

"••••• __ 4 2] 1,077 2,002 175 9,948 

1 8 92 2[,8 I 2~ 725

TABLE J3,-J\.IA~,uFACTu.ll.fmTODACCO: Nor.IllER OF FAC'J'ORlE1'! OPERATEn, LBAF' TORACCO AND OTHllR MATERlAL~ USED, CAl.ENDAR­


i"E,\1l 1027, RY COl.r,ECTION D1STRlr:TS AND IW STAT]';;;
 

-----'-'-f ······6· ""-18' "ii' ~J1,8H ' -m, 00.,- UIGwill~ 4H,555 

DLHrict antI Sl.al.• Q(her 

materials Total. 

--

on 

_-~--_ .... -;=:.. .. . 
- --

TABLl': 13,-MANUFACTUREu TOBACCO: NUMBER OF FACTORIES OPERATED, LEAF TOBACCO AND OTDrm MATERIALS USED, CALIlNOAR 

YEAR 1927, BY COLLECTION DII;TRICT6 AND BY STATI:S--Continuoo 

Nllrnoor 01 ""'lOTIC!! MUlo,lijl' UMd In ml'l.llur~rlu,luglob[lll()~ , 

In ~nsl'l In bUsI. 

I In lIroce.'IS I I--=J ! J~:Si, OJlllntd m",." .=. Unst.emmoo Bl.elftDllo/l Scr.p~ SCorn. 1,looT!ce 8ugn. Olhot Total JIIO_ 1, ,~, ,." mRI..,1Ill. 

--'-' "" ._-,--­--­"" Po«n41 I Pauftdl Paun". p""...u P""ftdI I P""ftdI P""lId. 1'1"...<1. 

< """" , , , 

;:::: I······~:::·I llt~:: 1······~·~;6· 'T649:~86' ...'r.oo:i/3­ --"isi:5-ii' '--'3~3;8Q4'

,~

, '~ Il, ~Ol, MI 

" , 

• W 

3,10.100 , ", r,l~ 4,(140,486 ntlO,2ro 1~1, 541 343, IlIH I ll, ~(l4, W4 

, I , '! , ...... n m ..m ... ! 7;"~ I ......... - - -........... ... - ....... ..... :] , '"' 

11 &,,"~, 7001 SIII,511 ~~U 1"''''''83s' 1Ul,1lil1 tl3,8li ~l, 1114 179, '737 6,t51, '131'0 

'" " 'M 147.11l.5 <,,," 4,5,l " m .. 21~, 130 

• " 22,"'tl 11,104 IO~. 062 310 00,005 1.233 --"ii8;"OO7­ .. '23:.03' 2«.645 , " 40B. e4~ 2,M5 82,260 I. no 23,280 11.010 743.211 , ·

' M IH.702 0,121' .,,,,, ,."" M,152 ,m ~.OO< 15, '221 I, 124. ~\IO

" , , ,w, ...... --­ .. "", OM "" 51,344 U.l\2 U,033 

'"~ ..,'" 328 I 22 '" ~.2W,2lt 389,287 I ~,320. 697 M2, 110 100,385 ~,lIII5 ~,148 8,7;1,958

"tj: , " ! 77,310,774 1,223.117 8, J~1,82:! 2, 61~. 006 '.z:I~,~7J 1I,8(l2, 023 11\ 16.\, ~161 0, 120, 41lol 130. 002, 13& ]C,II 33 1 1,1m,331 14. Q62, SiO 5,277,8;, 1·1\O\I11.9\lQ.~ 2,l'ffi, 1182 So ~1.120 3.6I\ll. 2\0 38, 7l1\ 28S .. , l~ I_ ..._.~:~..~~~.I-.~:~~~~- &. '2G8, 072 a.g~ I,009,U2 I,On.4:;a 6, 300,540 11,3011,262 18, lIOO. ,go , , "" ···_····-oIii- ······i:iii5· . .......... ............ 2, 152 .. . • 47 2,365 8112 '"''" _.-....... ~, ........-... -......... - 270,810 

'00 I , , Il[j ( 2. 214, ~20 20, 70n. aa I 8.813, S19 s,1!Oi I 3, roo. 700 S. (14,\. 432 13, MO. 0119 5,975.192 57. ggg, 770 

:: ::::::::::::1 , , , , ........... '"' -­ ........_­ ....... -...-..._.....'.- .._........-........•... ..

• , , , ........ - _. ,.. .__ .... .... " ........ .. ......... .......... -­ - -.......... '." '~ Ii ", 'w l37,8H Ml7.000 923,020 0,115 5, b36 32,178 

_...:~~~~-1 33,778 I,BM,fLO 

" , " ],013,012 44, 1&2 41.030 ;1, Oil NI,8fl8 ~s. 621 1:111. 919 2,t05, 1.'1.1 

0 '.... ........ - .. &l, 131 "' " 1.021 --......... 0Cl, 4D7 

00 • ,~ 2,~2,t!lO &II. Zl3 1.1)52, 181 ,.", ..... 121. !31 ..,'" ",.m t.llIIl,loo 

Dlsl.Jd and Stata 

Ylm N'uw J~~r. ---.........
 FIl1hNewJmey•... - - -...... 

Tot.al No ... JO.06y.•.•..•. 

New Mell"'___ •.•.••••••• _•.•. , FlrIt N".... yorke ••...••.. _...•• 8eo:llld New York•.. __ •...•••• Thl.d New York••••. ___ ...... FourlMnth Now yorlt••. __ .... ?''''''''l}··!lrst Ne... York _...... T..UlY"';ihth N'ew york••••. 

T"Wl\e1l' York•••••••• 

Nor1.h Carollne•....••• __ •••••• 

FlrIt Ohlo_. . .. _......... TOlllh Ohio••.•.•..•• ____ ...... &~veQtb Ohlo••.•• __ ......... RlI:hleflnth Ohio........ . •.• 

TotaIO.bl" •• _••••• _••••• 

. Oklahoma. __ .......... __ ••••••
 Ol'fion .•••••....... _..••••••.•
 

Flrsl Pennsylvnnll__ ••••...... T...elftll P.nll"j:lvonla. __ .••... 'l'w'"IY·lhl,d nnnsylyanfll.•. 

TM.ol PODD!YlvlIOlll._•.. 

) 

SOlllh C.,.oHn8..... •••••••••• """' D~." TennMllle. • •••••••• 

Fllllt'1'..,.,..,.. .
 

SllOO1ld TerIlS............ •••••
 

Total Telns.... ••••• 

Utab " • Vlrilnls .•••••••••••••. 

Wuhlnrwn_.................. 

2, 433 Rbodobland ····1 'I 'UI 'I 120m I . Ion I 341 lD.1>78

~.I ~, 575 .' , ,............. ..
 21 I 3 10 O,33ll, 867 Ill,17~ ,,.'"

"6 1 -m-O 6 ' 1~7, S22 . ,.'"OM

W...l \·I'g;olll•••.••• ._.... Wl••on.in _.......... .'4 

Wyomlng _ _..... I 

I __'_ I 

8 I 0 7 

== 3 

:u 

8

9 

0 a 3 

1 i 18 

I I 1'0 I 0 10 

4 7 51 0 0 1 

W3 6 

JIl2,Q25 G 23,t42 

53 II 1,1)72 

5.751.678 0,3l8,Z82 8i2,81.'> ,$ ••,.. ii;.·~22· 3.0.2,&18

401.032 3.1'.:\~ UII. ~87

••.•.•••••.• _. _ . 

It7.'l\l8,818 84.32.1,218 31.1M,3.S7 

151.m,m 02,400.S39 31,lIIlO,2lQ 

--..~: ;73,'srol&;iifo2i" ····500:823·1­

15,832,lI5!'i 15,ti71,718 M,11M1,178 50,41'.18(1 ~07'.22i 4l2,.m,~ 13,$83,4.58 1u,5S3,&l6 36,23Q.1l44 ro,m,tll(! ~.200,3811 427.3M.~2

_~. ~~~~:~. ····~ii~8i8'11

.'2;~: iM' ····263:294· ...'i~;iii~' ..ii:SM:Si7 

--~ -----~ • 
_..
 

T"BLB 14.-i\1Al>UFASTUREO Tou.cpo: QOASTITY M.lNUrACTUR],;O, ON HAKO .IT COl.l1df;:<CUIE~·7 "SD CLOSE 01' YEAR, RE140Vt:D FOR -
-
 00 f'.'l:PORT ",-xn l.lX-PAID, C""F.NDAR lEAR 1927, BY COLLECTION DISTRICT!:! AND BY STATES 

Toba""'" mRDutactu..d 

I	 Valuo of DII'rlct 1III<lIlIRI.<l 8lRmp~ u!J(ld ",' I T",iRt I,,····,	 1 OnhRll<1 '!<l(Oltobo Ooh..od I H"mov~d '('B,.pald 	 Il'noklng Bnufl Total Jon. J, Ict:<l"ntod ho I, rOT.~por. <lurlog 

---- .1____	 "" 'M lOW I""=-- '''' M'M~uo p~~:~" 1 Poo,,'" P.M." P"""~" I..~·~~.~." ..I P,""~. Po,"" ,."",:., "",,,,, ":':.~.. -P-O-'-"-'if-.+---,-.-,-~" Firsl.G.lllornIR._ •..•.•• __ • .•... "•.. . ga.~M •.... ._. 116,251 5703 10' fl~4 ? 071 3;ioo;;I~~~~.,,~F~,",c,".~,'::'" Shth Call1o'''I............. __ ".'"..... 21.471 ••... __ .•••. 21,4il '107 2i' 578 ". g ....~~ .','.,' ,­ COIO~:~~~~:~~~~~~~~:~~:: :::::::::::. ._•..••. _ I:~:: ~- -..-_I~~,.: .~~:~~. l~:.~ '.:."":....•.::.•...•.....;.~..... I~~:.~ 2;:6;~~ CODDN'lll:\l.\ .••.• ..... :::::::::::: M,GSS ..••... 35,6-..'\8 "'-' """ "" """ I~,~:~ WIC1awllT\l•••----•••••••---- • ••••••• __ ••••••.••••••••_., •••••_••• _••• =. 2,31'T.766 2,38771>e 23%7786 2.3877116 429,&6l.48 

~~~~;~~;~~:::::::::::::::·:::::··--·I 3:~;-";"~~";~' 21'~~:: :;~,:~~,:;~:~sJ~: """":' u:~~~: I::I:;;::~ ".l: ,~::~
 EltblllIllIDofa •• •••••••• 7.G70 ••• _ 134,89.1 .... H2,"63 3,104 U6,~67 1.7117 •••.•..•••_. 1~3.930 2.1007.40 

TolallllltlOls•• 7,670 3.~7 2,84,5.729 21,f33.MIl 10.6H,36!1 3S,034,653 3.607 31\,0.1'l.290 2,1'l'J jg.lOO 3.\0\7,070 1I.303,trr2.GO 

~f:.::::::::::::::::::::::::::::::::::::~~~:::---m ...... m:~~ n.. _~~;O:_ ~~~~ 43,~~; m:m,- 31:ngl:::::::::::: m:w.; ~::t~ K ,	 , CDUtr , " .~ •••••.• -.... 17,81\(\ '---""'-'" ,17.800 ",·.';;';~'.'·,·.·I _,.JJ... ···,·.:;·,.··.~;;·I-----.;;;--"·,·· ".,U'.~. 3,2M,OS ••••••..•.••...... ll,I"~ l,~,5OJ ,_,008 23, m, 29l '3.1633",9,200 _0 ".~.""" .'.""..... ,,,.,, 11,070.690.18 .... "	 !~Bn~.'.........•.•.••_.... _.••••_.. 259 10-1,482 6,346 Hl,007 ~,U32 1'l(1,ff.!\1 Jo.14(}. __ ._________ 100,~80 19.77S,4(}.
 B'I·an"..................	 2,032 2,032 2032 10 20m :!.'1~,OO
 

MMBlIchll""t1•. _............. ••••.. 746 I~I,OM .. nii,ii:cii.i 401,710 ·····-ii:iio· 4IO'~20 3096 -----.----.- 401'34 73 3U" 12 ~'I"hlKon •••••••.•••••••••• 1,1>M,r,SO 4S,07~ 1,180,014 12,1~I,16\1 45,001 l~,OO4,102 1- 596 151M'r,r.8 l~1'323 •..••-......,' 2, 70S;627:IJO 

MjDDC!lOIB .. n._."_m .. _ 00 80,4'JO GRI 81,267 '" 1 '81:2C,8 ...~.~m... --,,-- 15,~;:~~~ 14,628.24 

rllrt~ \WI'.1urt(m -- 42,211,8r,(} t, 043, f,7~ 1j,M~ 0, 0211, :I~,I 55, 3~, 4:la 2,46\1,llSb ,17,198,416 2,M2, llSO 1,00II, 5Jg M, 246, ll29 ll, 7M, in7. 2'J 

M:"'~~~:~;,~;;;,;:: ~ji.~ ~'"."··~I ,. ro: ;;;mm u",,: :::~;;;:;~ ".,~ ::: ,."'" ,~". ,,": ~; '. ,,,;~:: N to	 .." a 1 lln ••.. "'~I'975 • 1,on n.	 • ... - n ..... ·.... 1.~75 SM..'>O

X:w''1lft:ilp;iii';;:::::;::::::::::::::::::::::::::::::::::::::::: ~2,571 _.._ ~2,571 ~38 43,100 ••• 210 ~,S'.lO 7,720.20 

Flm;~~:.~~r""y: -- ----- - ---~.~· a,~i-V~~ - 3,: "3,2Wj 6:: =~-:::::::::::: 2,~~ ~:~:: "	 N~ ... ••••••...•...•• ... I~ ..__ M,lllft ~llI.7ll1l ll,IJ\3W O'642,m~26,302 0,1'18,324 21,131 2,718 O,fAt.415 l,736,oo.s,60 

T"l~IX~""'"",Ynn'_'.n"' •... m	 • 53,Glft 410,S-l1 ~':.?II 0,&45,0'37 '.!\I,MI O,mf.~ 25,M51 2.718) 0,1\46,625 J,J3G,!lIZ.hll

9 

. ." ·····1 ~I MOO

;,:: ~::'~;;;::::Imm;.;~ ,~: 11:---;~~:~~:II- 4,444,:: I-··mmmi '" n\:.: u__ ~~: ~~J _.1, 270,~: .... ·~,:.~.;.;.·I I, If,2 1 5,210,293 o:m, in. 74

SocondN"" '·ork .... ' ..••••.•.••• . • .•••. ' 100,800 6,272 100,012 2~.218 2111,2110 ~.

'fhlrdNe"V'''k........... ... . ._••....••..•••_.. _.... 2313'1 .• __ .. 233,~~1 370 2'3,730 2,O~~

Fourt...nlh Now York•••.•..•..._... '. 4,701 IS,2l15 071,0117 •...•••. ~1J4,053 1,1:01 nO._,a~" 2'Z Tw~Dty.O"IN'c"York_ •• _ ..........• ..•••_.. 9,884 '1,014,147 2401,084.671 \\,r,lO I,O!~,Zlll\ 2,.92 

Tw.oly-<lfghtllN.w\ork•.••.•.•...•••••. 1.050 4r.11~IO 10,102 (~;,9IlS \lI'I24ns,PI\O 780 

TC~BIX' York_.. 2,ISO§478 800,/139 ;,fl7O,OO3 15,6U 7,WI,~S4' OO,67r, 7,11\12,3(,0 8Il,M7 

X'crl.bCarol!r 43,S21,(l5Il .••••... _ H6,717 ;~,H91,OJOI .••...•. jln,OM,38.'> ~,312,92S 1~,\,37i,3Ia a,47D,012 

First Ohio•.•.•.•.......••• ~,M1>,:lll1 ..•••. _._ ••• l.m,6II~ 3':,404'~;~' ... " 3'11'127'&'131 a7~3!\,", 30,803,218
 18.. 058 

2,770 104,110 :\', llro. r,o 

105,308 36, 388 O,r.;ll.~

.. _.- 6Il~, 035 125, JOO.30 

1,4M 1,001. »43 ·'\I6,MO, ,. 

-------..._. 468,180 84,Z72.iO 

:IOO,1()j 7, '1M,OOO 1. 3&0, W!. "2 

'.l85,772 J21,M3,S211 21,8{1(1,4~.~

'lI,076 39,5OO,6!'>41 7,120,216.12 

::i~:!~:: .. ::;:~Lf,,,:::: "~: nn;;;; ";t~ n~':: :~~n::' ::<~.I ::~~ ,:~~~

20g SO,270 

t, 211, 240	 

"'.~

al~,06,.M

442,2\I\I,1'Il 

liB _... • • 1.1,618.88 

'.;;;';;;';;;';;;. 00, llOO •.• . 173, 7S0_ 34 

llhodeJ,ln"d •.•••.•....••1.. . .. 1··········--·-· . )(,204 ••--.. 14,204 2261 1~,4~O 1 l,u;,;,I ..•••..•__ .. 12,475 2,2-l,I,r.o 

SOllthCorn\1na.•.•...••••••.....•._.... • c""""" 1~,\lIIIl .•••..••. "- 15,{I\l~ 491 W,~~O 2\iJ. l~,IIlf, 2,01~.2Il ~~~~h~~~O:~::.:::.:::::::~ .. '~I,OOI h:sis:m' ..~. zs~:~,i 'i7:7G.,1J30 I~S4tm --"~o;:ii77- ~,u~:~;~ 1···3i7:&1~--··' '~ii~' 10,01~~~ S,Ml'::~J:~

FJrU'I'cIB•............•....••••_..•1 36,700 .'- .•••..• lll,ll/lij .••.•--.-... H&.3S8 ···_1 148,H88 ...... ---- -L 145,388 25,700.84
 

Soocod Teu..' •.........••••• . ••...•_. .•• • .. 471 - ~71 .. _..••.•••_ 47] .••" .••_...•.••'_." 471 84,18
 

';'otalTes.M........••••_•.....1 36,000 hr······· """ ' 1	 ..",J I "S.;oo ············I········l "';00
 "'''',~

~!~bi.~:::::::::::::::::·~~~~:I:::::· ::::'::.:j 16. uk lE :::::::: ::: 18,d;~ ----b2J:~r 18,~:m ""4i-j:$~f"'i:56s,m 16, M un 2,07S,~~ W.,.L \'LWnl~ •••• •••••••••• •••••••••• 12.17~"1 1l,1:l.l, 143 •• _ U,146,317 4&l,1l71 lJ.~I,28S ~3Il,/;U ----·-2;7.ii· U.IS!1.llOI 2,014,002.72
 In'leOD.ID ••••_......... ••••••••••• 5,1135 I 1,0$1 111l~ 11,3" 7~,,;;3 a, 010 7&4.1:8\ 4,300 ... ._.. ,!'Am 1311,8l>2.i4
 

Tot.I, UI27 103,915, 416 'I 7,Il88, 281 rII, 286, 4R31231. m. tr.. 40, IIl7, 123 f' 323,980 0, 825, 1M Il!lll, 15(1, 73~ 9, ~46, 175 " IM,M4. m M6, 2\7 70, 841, 910. 00 

Tolal;I92G....•...... IOIl,7M,342 1l,10lI,0I'I!I il,U84,12O 2~il,438,s:n !ll,226,725_ uo,~g;,71~' 10, 651,il(I3 1.2t, 247,3N 9U2,Il2!, 2,o:J2,1tlI tu't,~M,7~~ r.l.62I,3l~.10

l~~::;:::::::::::::~926·I·el; iiil; ~f~~~I·,· i;r.a.~,: ib6' ..:~~:~~~_ ,- itr.;:736"1" --'82.:007' ":-':jin; 760- ,_·_~~~_I· i4;~GiiS- ..2:ii7P; ip~: G4 --'"
 
------

TABLE I.~,-CIQARS WEt<lRING MORE THAN 3 POUNDA Pl:R THOUSAND: NUMBl:R Oll' FACTORIES OPERATED, QUANTITY OF TOBACGO __ 

V~ED, NVlIlRER Ql,' CWAtUl MANUFACTUtl,l:D, ON HAND AT COMMENCElilENT .uro CLOBE OF YEAFI,REMOVED FOFl EXPOFIT AND TAxPAW, CALENDAR Y.EAR 1921, BY COLLECTtQN DlflTRICTS AND BY STATEll 

I,' 

First Mf'!lOurL._...__ .• _ Sl.th Mlssouri..•• _ 

t;,- ToLaI Missouri_._ 

Montann•..•...... _._ ..•• __ NeblllSka.. ._•.•.... 

Nevada . New Hnmp,bire _ 

First Now Jersey __ . . __ 

Firtb New Jo""'y__ . 

To!.'" Now JcrsOy•••.... 

lo.'ew Mexloo..._••.•... ••
 

Ffrst I'ew York. _. __ • ..
 

Second Naw York _
 Third New york ..•••.•......
 Fourteenth New york.••..... Twenty.first I'~w York __ ...

Twenty..,fgbtb New York __ 

Tatal New Yark 

North ()arollna .. _..__ • __ ••••• 

North Dnkatn __ 

Ffrst Ohlo_ _._. __ Tentb Ohlo. __ . _ 

Elevonth Ohia .....__ Efghteanth Ohln. __ . 

Total Obio_ 

Oklnhoffift••••••••.••••••••••• Oraga\l •••••••••• __ ; ••••••• 

FIrst Pennsylvanla. __ ._...... Twelflh Peuusyh'auia__ 

Twenty.third Pounsylvnnfu.. 

Total Pannsylvanla •• __ 

Di,,·rirt ~~d 6law 

AlBbIllJ)8_ ............ -
 ArlmuB._....... .. ..'"
 

Arhu................ _
 

Fi",t Gal!fomln. _.•.. ,_ Slxlb C/i.li!orni8 ----_ ...... 

Toto! Go!iJornLo ...... _ 

Goior.do. .........­

Coun~('1·1:rot.._._. - -- ..... D~I.,.aT8. .......... }·11111d._•..... _ ---...... - O""'~8... __ . _....... - - - - --.
 H~wnii •..... ----. __ ........­

ldnho_._ .............­

First nIlu"I"-- ______ ........ _ J:ighth l11lnoi<.._.... .. ---.. 

TolBillllnoi._ -- ......­

Iudl"" •. -_ ..~-- ---- ..... low8 -- - -................ -... K8nSM..... _______ .•••....• __ 

KBllm(:ky_ .........._•• --...
 LoUlslMlB____ . ___ . _...........
 Maine._ ............. _.. ____ .•
 

~~~~c'ttS:::::::::::::::: MlcblfBn__ . _______ . _.~ ....... 

M InnMon..•_............ _ ,..i<.ol/'''I_ ••••••• _. _____ ... 

Numb., ollaet.orJo! ' 

I 

Taho<>:):) uaod in mo.kLnll' olDJ.r:l 

I CIl!lnl ,,".lgbLng mora tbun 3 pound! par Lba\.ll!BJ:ld 

-­ I[n bus-I 

I I Iu hn.· 8crntl", Removed ,,~ ParnOlla.! 0!X'ccd Cl",ed In""" D,_ 8cem",~~ euttJn~, Mannl~c- Or! band On blWd lor ex· oonsump- Removed, IBJ:l. J, Jnn,l, Rtemmed M' ~uro<l Jae, I, IlI'J7 Ian, 1., 1928 porta· tion tnx,pald I

,," .." olJppLn&'l tlon 

--­ --­

P(>l1M' Po"",l. 1 P(OJrld.l Numb" NUlllbt, ,v"lII"'r NUlllbt, Numb" Numb.,. 

'" , , " t5,079 3,~ :l<J,342 1 4,Oo:N,7M M,78/I /(;&,601 .........­ %,"" 3, 1lt3, 380 , , , , 1,890 " S9,42O I,M" 7~3 ._........ t,558 &,4?5 , , 15,210 ." 9,3.~ I l,ln,9M 61, ~5() 8, ~2~ .__ ._- ._. 15,000 I, 211, ~OO .. 

'" " --m '" <16, ml3 272,13l 4,22S 00,41\4, 616 1 12, 1J56, 1\44 14, ~M, 1~6 .. ------­ 270,~5 47,601,779 

'" " m HI,M3 220,157 HI, 322 20,502,802 1,48~,7~3 1,3\1S,~71 ......._.. 210,341 20, 383, 243 

., " .. 918, 3~a lit,5&S 22,M8 7l1, M7, 118 l:l,~~,bll11 16,01I8,7f1; .......... 490,286 67,9&,022 

M , " " "'" 21,123 S,21, 5, 002, 21~· lM,024 3!J.l,616 ...... - 70,4.';9 0,323,185 

'" H 'M 752,2G.'l 17,J~7 2<1, A~2 37, :H~, ~15 2,400,005 2, ~IJ.1JB -......... 5:;6,269 36,67a,535 H " , " 115,lH 700, r..t3 "~ 12,'""6,4"5 195,n5 1, 1GI\,~51

~2;o.."iI 23,800 42,051,973 ~, '" n ,," 5,~05,3M 1,227, f1;4 2,5lC, ,,75 559,;l72,9J7 13, 9S1l, 236 H, 40.'1, 300 I 8,CIl9,5M 050,857,250 

M " " M 125,257 221, B2'J 334,4&S 31, 88(). 48~ 41O,8J2 2"9,723 ...­ 14,\,40~ 33, !J.l5, 1JI1 , " " , -.-.......... -"5:679' -'-''''liiil­ ·-----iiI7;iiiI· 6g, 77.\ ~7,52& -- -........ ----1l:184­ 1,250 

" , , " == &,250 6~,27f> 72,1f1J ....... _. 50S, .22 

'" " "" 1,013,345 402, 21W. 217,278 75,387,0&3 I 4, 37~" 3f>l 4,401,451 .......... BSlI,009 74,472, 927 

'W '" 2,\ 235 ~OO, J15 21, l)Il(, 211, 8~O 19,881<,70\ 1,11l1, 329 1,311, ll4 ------.--. 211, f>ll 1O,4t6,975 --­., Be -1l89 1 , ,4l<1,450 '26,349 317, Ice 9&,27&,754 5,406.723 5,712,5r,(;~ 1,100,0\0 O~, 01., \IW 

n" " " ,ro 2, n7,42~ 1,05~,7J7 61,316 185,048, M8 6,817,OO~ 7,500,742 .......... 217,820 185,147,340 170 " " '" 543,2cU 25,J8(; I~, 815 25,482,003 1,460, 009 1,004,028 .. --.--_. 77,108 25, 1l32,670 

" , " " lIS,023 30,010 16,420 6,658,057 1,3G6,OI5 1,078,800 ......... - 11,002 6,028, 15() 

" '" , " 501,189 014,7M 1I,421l 82, 355, 767 3,101,405 3,315,050 ----_._-_. M,"," 82,MO,427 

" , , " ~~:m 556,t17 117,850 77,134,383 2, 333, ~81 1,923,383 ......._.­ 265,318 77,278,662

-., , , '" 4,004 7,254 8,2U,688 213,008 2001,182 04, \l40 8, /38,%5 m " " ,. B71,f>61 1,053,MJ 75,132 99,307,003 7,263,170 ~,719, 001 -'-iis;OOi­ 156,t8ll 100, 599, 692 27~ ,~ " &<, 1,241,187 61B,046 24,461 lQ8,12B,41O 0,703,tI4 3,552,146 800,85.5 lOll, 416, 223 

'M " " '" 2,900,348 3, lit, 958 18,463 237,48\,~01 9,62.\,21i3 13,233,MI ---2lj;600' 230,015 283,016, ass 

"" , '" m 300,536 SO,41I 184, 1M 27,005,772 1,\WI,601 1,(,20,268 .. ------­ 1811,lM 23,lOO,041 ' 3 0 , , ',"," " 2,219 225,1&3 6, 0'75 ',"," .......... 2,658 223,760 J====----,-----­ - , ,-­

12,966,136 344,709 383, l!8Il 101, WI 12,734,008 17,W,1 " 148 222,057 37,110

, 1,41lt,695 1,152,~J7 25,000,339 24,742,975 ::::::::::1 O4,9H ~05,495 34,098 roo L;l-I '" 31,709,111 1,839,404 1,530,303 ---_ ...... 246,875 37,700,3J7 wi 727,052 71,208 18,707 'm 1

1 

1,291,071 31,000 39,600 28,001 1,2M,t70 14,034 12,01>7

M , m 15,158,772 048,09, 045,308 _......... t5,688
 15,115,283 334,666 

'", ", "

, 

'" 53,75() 04,214 4,970 1M,too 1,205 1,201 139,834

""" 37,724 676,~82 60, 305, 210

---

., ,Lil "

" 1,354,052 4,873 1,836 '" 60,488,377 531,030 I 

, 17a, 016, 443 3,457,104 8,170,407 90,839 172,108,301 2,955,523 2,657 " t97,094 ~, 10,005,380 1B, 380, 642 293,6iiO , .. I 410,974 478, 498, 4(17 4,011,638 5,100,691 250,460 47S, 924, 293 '" " '" " ..

" 65~,MO, 20, 122,484 24,551,049 21l7,650 507,S13 550, 600, 708 5, HIS, 732 8,002,214 253, 117 730 'M I , 2,317 2,9~7 ....I 2,154
 t8,200 " 0 

t2, 810, lOll ----_..... 430,20S
 

, 1 1,430 m ---._--._-­ 51,OM

1~,661,311 44,525,M5 131, t46, B22 247,1Z1 55, 205 

1 

.. m 2,1\80,578 

237,736 46, 712 40, on, 193 5, 665, 5.'13 6,166,04S 305, B03 30,2M,6& "" 586,HO " 8,628, 64t 8,123,1G4 "'52;iMI 002, \130 186, c.'l8, 003 1,4"10,028 1,746,800 274,600 185,177,603 '"

'ro " " '"' 362,tOO lOB, 093, 642 123,921 109,007,071 4, ~79, B98 5, B30, 713 -_.......­ 119,927 1,123,730 3, HS,500 ~5, 324, 34t "'

, '" 284,454 39,573 43, 526, B85 5,62.'i,371 ,14, lI3 ......_--­ _ ,m U 587,612 '" " ,~

" "'" 1,188,006 .._--_.".. SO, 21~ n, 777, 300 B ,~ 223,467 26,201 8,974 11,203,071 1,71-'3,400 '"' 

522, 63B, 940 7l, 168, 26.2 62,150 3,664,713 549,045 

19,OM,81l 

'" .. I, 089 I 6, 258, 052 67,333,045 2, 285, 051 624,134,956 1,&38 ,m "", 132,090 132,418 10,170,120 863,860 034,103 ......_--- 41,066 134,084 11,550 1,130 348,750 - , , 1149,180 12,250 --_..... " 0,,"" 275 I 

1 

iC'f1 

H'
 '" 3,402,312 302,280 118,915,807


..
 l~t47 H8, lO5, 387 4,515,012 --_.......
 liO 5 1,226,800 1,267,910 3,622,288 380,380 2IG, 274, 007

..
 217,003,043 3,184,032 ...-----­ '00 , 4,298,959 27,318 t8,MO '" 7, .'i50, 928 -_ ........
 05,t69 100, 828, 8B2 1,150,837 608,016 159,149 08,02'7,955 10,407,30-1 80 11 " 4,4511,.920 ...._---_. IM,398 83,3IH,t91 l84 2{1 1,048,t40 827,77'i! 321,843 82,397,929 5,.'i91,88O I " " '"'

., 10,036,448 ....__ ._-- 873, .'i21 619,414,007 515, 624, 814 "' 23,508,228 

38,800 ......._.. 1O,31B 

040 48 7,725,135 2,23\,921 541,400

2,202, 035 39,681 1,741 1,211 2,103,031 &S,~25

138,465 77,185 .._-_.---­ 36, 572 2, 031, 820 « , 9,853 6,880 2,007,112 " "I 10 38 '1Jf1 ~,'"

g 102, 474, 4M 66,700 1,544,413 I, 7114,ll\l2, 736 14,782, 1M 6,191,006 1,793,424,177 lOO,734,IM "" 1,0J! 61 17,134,300 4,041,7tl 31,MO 308,149,865 67 2 /,081,3(;3 5,011,883 -~ 315, 598, 800 1l,t58,917\mnu ___ 13,062,]13 •••••••.•_ 39,761 92,780,430 1,5119,224 ~6, 5D2 3,045 91,333,094 14, MS, 610 U2 15 H H' m 

110,324,607 120,005, M4 to, 700 I, 716, 023 !2, 105, \l23, 031 10,814,887 19,850,599 5, lilt, 72~ 2,205,356,701 1,220 7B 'M 1,140 

,--­ 'Tbe number of lactories In bualueBllluclnd"-'llb()OO laolorles wbfch lIIOnOr"~turedBIIloll cisars sbawn In Tabla 17, I The uumber ol ol~a", or eacb cla"" removed tax·po!d at dltre""nl r8t"",a abown In Table lB. 

I 

_______• ----...,.--_ - -r-- _ 
----~---~---

\ 

TUlLE 15,-Cl<lARIi WEIGHING MORE THAN :I POU:OD6 PER TIlOU!!Al'"n: l\TU~DER O~' YAC't'OnU:1I On;}lATED, QUAKTJTY OF TOBACCO U6F:O, 

K\;~I1..;n ov CUII,as M"",un,L."I'IJIlED, 01'> HAND AT CO.',uIEIiCEMEST "'liD CLOfiE OF YEAR, Hr.MO\'ED FO.ll EXPORT AND T"X-PAID; 

C... LEI'"UAB "'Ii-All 1927, BY COLLECTIO~ DJf>'l'l\ICTll A~D JlY STATE"--Co"tin,, ..d 

On h,n<! 

I,m t, W211 

I

Remo,'ell 

fo' •• ­ portetieD 

Pu""ma\ I 

""naUlDj>­

I.\on 

J(OJUo""':,

le,.pnl<l 

\ } 

_______......'•••­ ......_,.,"'-'=~'-=

• 

.....!!Iirilll'~'!I••••'!'I.II!S'='I.I"1.!I,~!14••~s.~,~,5!'!!!!'!!!!lil)!!!!3!!!!!!Il ••I!!!I!III'.;_ 

Tot!Ll Valu" ol.l.emps 

~'"

----­ N""'b<7 

3'9£;ffl l:S. l:l!.llO 

'lI,',S,e1 

1.~i1,6llI 2, GS6. 11 

47,60I,7ill 119, 3llS. ~S .",,,,. !J.t.8;1l.~~

67,{i8.5,Q2'! 2H,l00 ~3

.... ~,16! ~1,w.tQII

311, 6i6, 53.1 1l2, lb~.B7

4:.!,'JSI,Q7! 2{I~.M\l,~

U(J, 81;1, Uo/! 2, !~j6. 633. 04 

33, 'H~,OSI " ~6,17~8~

J,25iJ 2.00 M5,~2. I,B'l\l.ll 

'4.4:2,Qn 3[)1. n?_~~

19, 'k5, U.5 lJo1,81S.ill 

OJ, PIP, 9W 3M, pr,l. 76 

LS~L'I1,34\} em, 524. ~1

25,832,676 70,461\. 2\1 6. P":?'l. 1,,0 l!,;:I'fl.~

82, 04~, £!7 2ll1, i6:!. til 

17.'m,66:.I 25:'., 1"lll.W 

8, 1~,1l% 1H4.ll2 

loo.~.lm 40:1. &.6. 'ilO 

109,416,223 427.ol3O. 75 ~',I\I&,OOS 1,1IS,<IllI'.M 

2S.100.0H &5,OIl.&I 

2l3.700 (lib. 10 

12,.3{00li 

2.'0. OOO,.'I3P ~~:m~ 37.7~U1 llll, l1;G. \1\1 

,

"

" 0 

"
 

0 

-
 0 

0 

-

!il 

0 

"
 "
 

-

"

0 

Ii 

Z

•

•

" 

'" '"
 

._--~---- --------­

5 &Si±zt± ¥i$g = 

r 
--

-- -::-.. - . ----"'-•.-..,.,------,-,-._----­

_.;.r:: 

MORl: THAN 3 POUNDS PER THOllllAND: NUMRY.R REMOVED TAX-PAlD, B)' Cl,ASBEB, CALI'JNDAR YEAR 

1921, 11'" COr,I.I;CTION DIBTJ!.lC'IS AND RY STATEs-Cont,inued •< ., • ; 

Dl~\riot and Stale 

Num~" Numb" lI'''Hl~'' 11'1,1.'10 t 751) l, IJ~, U211 13, 7i1f, :,1.\ ~O~, l(l'J ~S2,800

10, n.'l(l 10,6.';1) 112, \100 :l7~1i30 13,570, SiS 4~,4~~,~

20, 1I~, IlO7 

163,438,201 

1.497,325 

2(l,911.4~i

a:\ 212, 355 

%SI. 130. 430 

ISJ,6.'i3.. Ul ~-;~ ~U, DI2. 'IllS 

18,700 211. r.'I(I 

II~.104.51O

Ill. 732, ,ron 

I;';' 841, iii, ~2,~14,\l10

21,0'21, 4:11, 

o. an '.i,1 

6, tJi, 2I>S ~,031l_ :ro.; 1:1.802,41,.', 

:j, Mi, 70.1 

i, ~~5, 4\1S 

I. MY, WI 

-------­

11. 2<\1. ~7r.

14, ln7. ~,\l\l

U4, O·w. 2f'O 

72. 271J. 0:), W.4(~1,2:J(I

~. 000, ~15

2~5,43~.1~1 3.,201. 7~1 2In,411,m 

10.876,4,0 4,181,425 4,000,910 200,9~ 24,750 1;'1, 000 

a7.3111,5'r, 

170.600.7'l1 

iI. J3~. ~16

50, 2IJ.'l, 051 

51. "'-'i. \1(12 

11.4311,31">0 

21,840,69-l 

0, ~43,034

N,V-I,m 

30,IJ1.1ll7 

7.1)55, 51;.! 

17, noo. 2% 

:l.l'3. ill!!, 028 ~9. 377, 990 00, ~O,\. 400 

~, W2,40.\ 21.8.,\ 7~,M.\

991,41l'l 97,125 0'1<1, 2ll~

,.
 

rl",t l'"nn.yl'·MI~_ ---.- •••••••••• ~51l. (112, 7M 21l.!,g,1. 31if' h'1l7. ~n~. 17:1 I .\ 671, 107 2M, 2~1 I Tll'i'trr.h 1\'005y1'·9010. •••••• HJ.:lJ7,:."l2 '~"'M,'.Hn IL~.'IO,,!:J!; IIJ,n,~

T"'1'll(y"ll,l"l I'cnn,;,).'~nl"._. •....•••... _. N<.1~2, /\!in :1, ((;4. 5'~ !\oll, 1";1, ·-CCCCCCCC~.'·'-1- '--'-'-'-'--'-'-'·CCCCCC 

Tat:.~ 1'"'''I,_\·lnlDi~ •••......•-_•......••. -.~:~,-~,~,~":'~,j"J'"'~t::'~,~,,J"~,;,..~t::..~:'~,~.:' -~"~,+:::':'~, ..~~,,~,~ 2(lJ, 2l1] 

~~~gt~1i~~.. -:::::::::::::::::::::. \t$:~ ktu:U1 ~~t~ :::::::::i~: ::::::::::::i.:§i~: Teoo~ ­ F!~t TPtl\! ­

8<.'000(\ TaxM 

TIll.,,1 To'..... •: •. 

Ulillt....•.•.. •••...•. 

~;r:;r;~~:::::::::::_... Wll-\hlnf.l~n ••••••••. __ 

~~~.~."'~'"';ro~I..~~~~"""',,;!~~o."~",,';~~'"'.;.I.~~~~~'~OO~1C--~--C-~-O--C-O--C-C· ·C·,,---- ~~~,;:'~',"","~!~~'::"" ~;;:. -........... ~,38"" ~~", '----c'c''o"c'c'c'"c'I __-;"'",OIO' 0.'>0 23.3.10 In. ~D!' ~~ , t.g' E~~nI

•••••••••••••- 1-__-c'C~~"::"'C 14~, OCJ() 12,HO II;~--~-~--~-~-~-~··~-~--~-~-I~··~·~--~-~--~-~--~-~-~--~·~.:::Ef"·~'~~:::=t' ;'~ .......••.•...•••••. -I,_~';O":'"';;;-C"".;;.I~"",,';,,'~"~"c' :J&);;;+~~..;'O'"~5.1. ~'lll 1'= 23,3M 1J, ,70. 0.11) !.Il. 3G1. 2:.!
 

.•••••••••••...••.. 

..::::::::::::::... 

:,~rn~~~~~:::::::· .-----...........
 \\"l"'l1lln~._ ----- '..' 

Tallll,Ilr.'7. ----........... 

1'0(.1, W2G. --- •••••••••••••••••••• 

l~i:~~~::······· -----::::::::::::::::::::: 

---'---'-­

T<llal 

It'uml,tr 

1, 2M, ~70 I $5. \l-10. 8.1 15,11~,m 3J. 002. 70 134.400 618.3.1 1\0,30.'1,210 213,5.18.87 

17<., 10'3.!\O1 8:17,331. 80 4i8.4llS.4Oi 1,8S-I,~. O'.! 

r.oo, 006, 7{18 2, 721, 3IlO.1r.l 

~S, 200 185. 15 

131. 41!\, ~72 331, M7, 07 .111. 2:>t. ll't.l HJ, 9Z<o. 27 Hl-1. r,as, llO:l 616, 411. 51} 

11)11. ~~~.111~ H2. 382. 1).1 

4~,. :IU.:J.H H7, 1l.1O. 38 

II, .77, 300 30.84782 

~24. 1:J4,D¥, I, 9~2. alii, 67 

1~,004,811 !>4,33L 18 

318,7ro 881_40 

lI!1, ~15.S07 :l81,59"-1~

21f. 20•• 007 MO, lW, .~

100. 52S, sn2 I U6,4~1" 67 S3,31fi,401 22(1, Wll. 54 

~lg, 411, 007 1.10.\, O~. 83 

2,202. 01.' 4, IJ.5L 5.1 2, 0.:'1. 8:11) 6, \190. t5 

I 

l. ,01, 11')2, 7M I n, m,~2,7. ~ll". W',~r," \';1'.• I.•" 

'C,.""C",-,, ,0, ',',',-',',',_00, 

2. 1O~ ll~. 031 0. SU, 7i>!. M 

~~~ aJ1~~

H.,'~I H7,l'OO \,o:w.I-1' 2.00J 5.roJ J. !l38, roll, !!,SIP.5J 

37}~;m l;ffi:~~ nEllli l.~ .:::::::::::"- .trd~~ ~ili~ 14'iro'rol is·k.O Iii 600 ~,OOO S-l.H2.&l1 If.'i,39S-SI 

I;; w;: i30 2.13-1:315 33.~:S.~2 z.!2.m 2U35 51,4.~7••~: 4'I!7.~5

IF~~=o'''''''~'~'~.~"..,"'';'','~~~~".,~~'~",';";,"~.·C·~-O-C-~-,--,-,-;;;·,-,-,--;:-C-,-C-O--,-~-;--~-:-:-~--:-:-1·~=::~~'~':','C:":'~ ,"'- 2 ~,137.00l.rn '1I1,r~4.982 ~,~OO.illl,.~?:: 1,~".9JJ!'~, I ~'~~'8!~ ~:~'m'~ ~'~n·~ _ ..'".""o,',,M,,'."':::+_--'~:·::.''''"C'''':.=-I__'"''''O'~',.~',','-~+ __':""'''""''''''''''"-: ''''-'''':::'CI_-'''~' ," , {. 

2~~: ~:~~~ 'i02;722: -iii,i; i:if ;20-1-'" - --i;388: -I"" ..:.~. a~i: i ;,,' 21'-77:·1: ,i.iii· ...•. r~~j:2ir!. 8:1 

,, 

• -= -

I 
ire-iiiiiii;::::.:.. ===:":--:C:::!!!=:=::::::;iii:ii S~";;,.,_ii·z~.jj"iiiiii.i~iii, iii.~i..iiiii 

TABLE 17.-CIGAn~ \VE10F\IXQ NOT MOllE THAN 3 POUNDS PER THOU~A"D: QUANTITr 0],' TOBAC,C,O URED, ~trMBER OF CIGAnS ~I_AN{!: PACTUBtlD ON HAN]) AT COMM],lNCEMllNT .Al'D CLO'Hl 01' YEAR, REMOVED FOil EXPORT AKD lAX-PAID, C"l.F.NDAn YtlATl 102/, B~

COLLr.CTlb~ DISTRICTS AND BY STATES . 

____,T_"_'_=_'_rn_'"', I,, c_'_'=_,W_"'_'_""'_._'_"_'_',ID-O-'-"-'-"-~-'-'-.","-"-'-'"-'-'-.,-'-'-",'"-'-"_"_'" _ Vnlu.~(

ScmI'". I RelIloved I "lamp....,,'1 1l". SI.• m(llcd cul1ings, MOllullLr- 011 han(\ Llll hknu Inr T"x-pa;,] stemmr.,j and TI1"'~ Jan, 1, 1927 Jnn, 1, W28 ~xporlnti"l1 during 1027 

---------"-------"-----+----:-----1-'-"-"-'-'"-'-'-1-"----I------I------I------'!" ----,1----'--­

Pound' I'ol11la. P01!nd. Numb" ..vl'ml"" ,y"",her S"n,I", Xumb" . Eighth 11\\nol, .•..• • ... __ • __ .•_••...• __ . .• _ 

:MarylaDd_ _._._._._._,_._ _ • _ 

MI~~~~~'i';;.s,;y:····- -...-.-----. -.--..---.- ..-.­ IG:::~ .._:~~~'~~~~: ::::::.. . 9:::::~ ··-ii;~~I~~~~:'::::::~~~,:~~~: ::-'-io;im- lrs,::~:~~: ~~..'~.~:~~,:i.~r~i ."l~ .,550 fs4 '),5\14,770 740,(i3() 9OCl,40(l' - .. ---.----. 2,526,000 1,~'J~,f>O S~cond Nf'" Yurk_ Third New 'iork_ 

Total "ow York __ ~~~~~~~~~~:-I:::,i:;'~ I •. :;;~::I:~~·t,j"j'"~I~~:::~~ 1:::~~~.;:!J:i·;~;::~, ,11:::,;.;~;·:~'~~j~~":I:::;::~:;:!::;~~,~: I':'::;",:,";.:,:'::;:;I,.~::~':;~~:;:~:;:::;"I.~~;3~i.:~~;:-;:·;~;" North Cgrollna ._._. __ .. _._. ._ III tOO 1230 

~;~t!p'~l~~~~~~;::::::::::.::::::::::::- ... _. _. _''-.._ 267, g~i ~, ~l,\ .. __ ._. __ ._. 92. 5~~: 8.V20 • -. s~:480' .-.-..-..-. -. ~2,' ~~~: ~~2 ,~,' ~,~~: ~l v· II 572,811 1YO,9:17, 140 3,007,:;fl(I 1~,'~,1,600 10,000 )', ,""",""'U .~,"o".l

"!~l D,Jj;.glnb.•.•.••........•••:.::::::::::.-- ----....-·I::'c",","'C",","','I'C"'"'",";',','O'"!"C"'"C"C"""C",",';'I :'C'cc'C';;:,,;I-c;;-,";c','OO;:'I::'::'::''''·C·'""C'"I·C"C"'""C","'"'","c"I-,«",. ",:c.c;c:~ -----'-'-'-' _~~i~l: :~~L. :::::::::..:::::::.::::.: ..:-:- _:_ -: I_,_"i,~~"c:,~~::,,- ,io~~,:"~O~"+_""" ":""I...::',lt,·,~,;~,:,i;~~I_:J2"'~";:&C"i::+ ...~;'::~,';'::t,~;,·+_",~":,::::;;;+"c·:,,,",,c'" ·,·,,"+_c;c~;~::rc~,·:~,1 1 ,.,g;, 701 I Z7,1c..,~Y5 '."';;.-~',," ••••.,'," .•••"'•••oo..'"··.·.""".I."".. "~~~_I-- --------. -If:;:;:;;,,-:_..- -..... ...--.. -..-i13;is)" ·ii;84V· _ "u 0 880, ~80 - ----&4, 182. 16

The lader"'s m buslaosS nro lllrJuded Ln Teble 1~.
 

AVor"ll" qllltn\lt}· or lee[ tober"(l U""~ l'tr. 1,000 "ln~II dgRr~, 3.32 pOUDds.
 

TAIH,"; 18.-()H]AnF-T'f.t;~ Wr-;I<lJIJNU NOT II-Ir>n~: 'I'll-AI> 3 l'onNI>i'\ i'llll 'J'lIOlJ"'ANIl: NU~;H~;n <w FACTOlUEl' OI>lmATy.U, QUAN'l'I'I'\' UP 

TOBACCO US~;J), N1J_\ln'F.n OF CHJARETTI-:F; MANU~'AGTWIlF.ll, ON HAND AT CQMM"Ne'F.~OlN'l'ANP CJ.O~E OJ! Y.lAll, nl;~If]"l;[l Fon F,xPQnT 

... :-111 TAX-PAID, CALl:NDAfi YEAR 102;, BY COLLP.CTJuN DISTRiCTS ANi> BY S'rATll;j 

Dl~l.rIC\ all,1 ~I"I" hu<;]· '" 

Jan ), 

'"" b.' Fir"I.C.m""",,_.• .. ~... 4 

ShIh (:"Iifor"l~_. -- -- .• 

TOI.•I C"hl""';,,-_~

1---','-"-ID-'-'-'-",'-"-"-'-"-","---I-----",'-'-'-cc-'_"_"_', "I '_"_'_'_'_"_','_w_._'_'_"_'"_'_'," ID_'_'_'_'_"_',"_'_'_'_'_"_'_'"_"_",'"_"_"_'_~_' I' 

" YIll". "I busi· "'"allS, I 0 h d OD hun,1 Removed ~(amJl' u"ol

__

. 1.;n, "ut1m~~, ' ).IDun:.c. u aD I Tu,.paiLi OpoDed Closed 1 skmlnf'i" Sl.emmed -"and 1-Ut'H'- Ja,~.;.,I, "~~:iol, ror ~',!:::'l"," during 1~Z7 Jen, "'"J,' clipplng_, •.", 0 ,·u , 1928 _ 

--'--~r-'-'---I-~-I------I--I--I---I--- P."nd, Pou"d. f'o""rlj Numb" ,\·" ..b" _Numb" ;"·"",brr Numb" 

I n 5 I,H7,OSI 8,r>56,~~1 7~" ;,J8~,300,gG6 .\.\~2 2, o7I.07fl 1-16,200,oo:J 3,934,OO7.11~ $11.IW3,S21.3,\ 

OO -.--'-,,--,'cl-c-cC'''·u=,+cc~"",C; I---c"'+.,.~-"'C""· C"C"+.,.:',',":·"'W=I_""!'~"';"Wcl"''''C"'""C',",,,=+,",~,'C','''':OO'-,1cc-c,'=·,',",·C

.4 2 I In 'I~"""','"m,'~I~""""\"""','~"1 ;~7 I4, l!04. Jr.-l.'J76 136. 182 2, O'i'. b!lf, 2,~,:?09, 000 I"","",r,""""·""i"+''''''"'oo~.~,~,',' ,',"

Florida__ ----···········=,',,1-,' .,',. - l'. G'~:J~I 6,; -~,!I&l ·.~75,;".1 ~9,;r,g JS'.O~2 --------------1 4,~75,42S 13, 72G-::"

(j "",~IL_____ ____ 78~ 7, ,9') . _. _ ~, ~~". \lW __ ..•"."'.' """"""." .'",",.,.- '-,".",",:' '~:. _._" .:":.:'::::..:'": '::".. ':': ':': .: ~. "-0:', 000 8,4 I,. 70 First Illinol•••_•• _.__ 1O,2t" • .. _ ~3J ~,04~, S2<1 3.10, 130 ~"' :"''' ~,512, 200 10,b3('.87

hODtucky .... Ion ) .10,,-,\' j:~~~:i:2:2- 67~.'!1I1,OOO 0,17. .%I2. .'iOO 1,972,777."01 

1",,,ig'nTIa...•.. _. 1 0 n 1 .•..••.. 10,7'0 ••••••.. _ l,1M,600 4,7lir,,1300 H,3milo M"","c!lu.etl. __ •••••••• II I 0 JO ·16,,'iO!.' 1.~ll~ .5 .I,3flli,OO'J ----7~~:i5oi· ··j:iii7,S.iiJ- ::.;::::::::::: ": ~,g9:J,.\OO 14"-;'<;0. .\0 

Mi"hIMn.•..•: .•• _ rio 3 620 ....•_ 2(,2~iJ 0,2&1,791 J,9,O,rJOO ~51,513 Hl,07!!,220 :l2,O:l{.66 

First Mia'ourL ...•. 1 1 oj :~~~'f' ";""';;';;;';;'+·'·'·'"'"'""'""'"'"I~,""';;;"' 3(), 359, ~(I(I . •••.. •••... ISO, 00') 1<83, 8()o) :n, 295, ono 87, !'!lUO 

r:1"tl\ewlm"Ym._ml 1 01 (l··-·~-".f,i4---il,-2i~.·,·"·,·· ;<')1;,',10 'I 1 1'9,{93,.IOO 2,I99,;110 ··---4,-;i,.:,·-.. """ ... _····· 151,G\l2.8W 45;,07S4~ f,fth "ew lml'Y"... I~ ' '_ , __ I 3,OO~,5iJ5, 750 3-1,-.~';OO~I:::I~"~..~I;:~~:~I~":.";'~':.~oo~'~.~'.~OO~i~":. '~oo~.'~"~'~.~' Tot~1 Now .1'''fY .\ ( 2 4 ",I I, 61{ 6, 217,102 1~·"~;;.,,,,o;:I,,;',."~';;"',',",. ''''"+';;''':';';~;' ',';0 4,1.00 ••. ~,lb7, 27\1, 000 I (I, 55l, ~39. 88 

First New York._ _. -,'. ',1---.',- . .,8, 4, 21Y, 1~3 g, ~69, .'>.19 1.\ t" ~-1I,49j, g74 .<, 3t9, fI9~ r., OIl!. oot 251',llidOfi' 5,682,537,450 17, M7, g12, :.\8 ~econd !'..~w Yark ...__ '0 11f1, 'IJl, 4~, ~15 "29 73, 317. ~;8 ~,9n, 475 1, 44~, 21r, ;1",200 74. OW, 7.IU 2'1'2,002- 25 Thirl] N~w York •• H\ .'\ I 2 W \ Oll, .174 :k tl~, ~1~ .\2~._I>01 2, OSl, 002, 063 Ig(], 307 ;~~, \1-10 34il, flOO 2, '1'\1. 407. Tir, 8, 95;1,222. 12 

l-'ourle'''IM'NewYork,._ 6 u;· 'I _" .~,lllri -100 ~4, f.oo,'~ lQ'i,500 ,11,400 ..•••. _••__ . ~~~,800 2,087.40 

T~. ~:>l_l::~ ~~~.:~_.:-: w __----=- __-,,- "__-,-'-;;',I"C"'"";·;·'"'""'·'"'"I;·'·"'"'"'"''''''.'-'' ::':c',-·,·CC':".'"'-""'""'"'""""'"'+",",-;,-.;:, _.._._--:-...'.-.....-" -­ ToM:-:IewYork._ i2 9 )",j 56 7,456,9t5 J2.~3:I,O;~ ::ro,69219.00:J,ni,~O" 8,042,375 7,~7~.",n 2iill,214,f>05 8,.~t,1~1,:<&l. 'l~,22~.'2ll4I,1

:Korlb Csrolms I~ 0 '===oi' 1 I, 20 H8, 25; 1110 192,347 1 88-1, 700 ':'>;';"'~';',~.~,,'~33~1"';";";~'"";";';I;';C<"''";';' .;;;;,1 1lOIl, Ole., 120 ',,",301,3;5,592 I,., 001. 12~ M

i:~~I~~I~h OhIO•..•... -1~1 t __,_I" J I...." '" I.. """"" I·" ',~ I ' ~~ 1:3;;,,;iii"":"."·1"""·" "'"__"~_,_,_:~_"_" __'_~_'_~_~_ TOla,IOlllo, •. , 21 1 .;11 'I 01' 8('1 __ ._ .•• 1 .,g.J71,_.I,Ni,GOO ,r.ll:~~jl_ .:.•,::._ .. .1 1,71,,31;0 6,266n, 

go j -" 
TARLr. 18.-ClllAUI~TTEI\ WEIOlllNIl NOT MOHr,; 'fHA,., 3 }'OIlNOI; l'ElI TIiOUSA"n: NU/llln:R or ]i'ACTOIl E OrF:n ... n:D, QUAl"r!TY 01" ;;S' TOBACCO ljM;n, N UAIRRR OF CIGARETTES l\I A1'I'U}'ACTUlIr.P, 0:-'­ H ... ;\-1.0 A'I' CO~U.1 r;.; CE~I~::lrT ANo C',OIH: m" Y EAII, H talOn,D FOR EXl'onT CG 

,,"SD TA")(·P/l1tl, CALENDAR Y.;AR 1927, ilY COI,LECTIO:,,\, [)rliTBlcT6 "'l'Ill IlY STAn;s-Conf,jJlll~(1.

Numlw or rn"Torie" 'l"obocpo "'rrl I ';1~nrNI."" ..."I~hl"R nol, more 111"'1\ l,ounds per I.h""~"nd

I---,--,--·-,--~I-----,---,----------,----,---,-----,------ I M"nuJo~ 0J~~.• ~.'I 1"...0'1 19r.	 

" I	 ~O'OV". VoJ"" "I III On hand Hemo..",[ (0' "[lOrlO' 

lioo 

l~~~' .Inillt.. U<ed Opeop(] Clmed ~~- IIq. f;lemm"l "U~I~d~S' 1'1l"I~lid Jan. L d",lo~ 11l'2i' Jnn.], JOD. t, .leIllDle(] rlir>i>i"KS ,~

lim ; I9~

-~---I-----I--I---I

"','Unt:o q~,,(y or 1.,.1 tobacco "111)(1 ]>Or 1.0Cll "J~Brl'j.t.,. 1.QI I",und,.
 

,"" lalla"'m~ dlslr!et. ,ha,,' e1~!lI"et..." r.tna'<"oo ,,,,·1,,,,, (or r..",antll ron,,,,olltl'm,Bod e'II",Ir"entLl purpo_: .'1"'1 CLlilaroiB. R••OO: sulI> C~lilarnrB. 12.s..l0; narM•• I.!I'H:
 

Mlehlpn, ~,0.58; """"nd ="e,", Yark. li.t:';."!: lhlrrt ....; .... )"or~. 2.0!05: l"allrl.to'Mh :>:e...· Yart.!iSO; l\'arrh CllTolioB, 3Il.0ll0: \·ir~;niB. :wO: lI'l"'t \'Ir~;ni•• 18,SOO. The InllOll'ins dislrloUl sha,," cigare,tes r"",o'<"oo /"", 01 t", lar use of the li oiled Stal..,!: =" or! h C.roJin8. 6.l05.000: \'111':1018, 2O.1111. The DUtnbet al I••,orles In hUSID"" 10.1"" .... Ib<l!'ll [act<lrla. ,,-hleb maoulactur"ll lhe largo clgnr.tle8 8hown in Tablo 19. 

T...""r. ili.-c;lo...tlr.'riF.S Wr.UiliiNO i\fORF. l;Il ...N 3 POUNDS j'f:R 'l'HOUBANIl: QUANTl"\, or TOBAcco lh.EP, Nmihtlli. OF CIOAll.:TTEfl 

1>IA:-rur"'CTURF,JI, 0"1 H"""o AT COMME:<'CE,\lt:ST A)o,'U CLOBJ,: OF YEAR) REMOVED rOll EXPORT AND TAX-PAID, CAI,r,SDAiI Yr. ... 11 HI'27, 

BT COLLECTIO,," D18TnlC"1'1:I "'NU HY STATES 

~,~ .,',2.00 """"h9'·"",',',',',',·.··----····-·········-··---- - t,~~ - . 1 f}~ "-"'S,'47ii' ..- "7,'27ii' - . lJUll. '.,., I ;Otr.l c~:~~:::::::· _::::::::::::::::::::::::.~:~,~;;t~'~'':'.~.~--~--~.~~~~~.~_ ~!I::::;;~t: "";;jl.:~,~,~w~!::~,,~m;~_~_ ~~~I;:::~~~~::;:;'~ _0. ~OO M.M

ala. 125 2, Till. 10 

~~~~t.;~:~~:~::::: 18(1,000 1,3J9.20 :::::::::::::::::::::::::::::::::::: I. I. 4~~. : ::::::::~~:I ~:: :::: ~~:~~:!::::: ~~:~~: ::::::::::::1 l 8 OW	 ~. 62 ,.~ MIfl:he';'iii;s.;y::::::::::::::::::::::::::::::::::::::~: ::::I~~~~'~:~!I;:,:;;;";;;;;,I;;;;;;,;;;"~f~.,.,"';""~,I'--'-'-,- -'-'-'-'-'-·I,"-'-'--'-'-'--,-'-'-I;-'-;;;",;;;;;,I~",""~~+~",,,,":''' """ FlntNewYark_•• •••••.•..•••..•••••••_.•.•_ 46,711 .• :,.~;-,-. ~,8J9,~W 1,400 1,000 675,000 ~,2M, 0/\0 37. \1M. 36 

6MlodNewYork_._._. •• __ .... _._. __ ••••••.• - n,.s36 .. ...., 107 3.09~;JO l31,000 230,080 ••.••_.•_ 3,003, ?>lO ~J, 623. 69 

Third Ne.. York_ •••••••••••••••.•.•••_._ .••••..•••_•• _ 5,721 _........... 1.&018 1,578,llO UI,200 1l,4W •• _••• _••••• t,!.34,UO 11.410.Q9 

till. 12 FOUfU('oth S'ew York.••••.•_. ------•••••••••• ----········I----.:.~"~,==--C--c-:-I __ --- ., "''''' :--c--c-==:I- ...::""""""-I---­

9,900, MO 71.J~8.1G

Elib~:: :i:.~~:~_~~ ::: :~-_-_-_-_-:~ ::.-: :::::::::::I:-:-:-:--:':':~:':':- ~-:--:-:-:-:~~:~:-:'-:I:::':':' ·!':tl::'":·:O:~:j:~:t ..-. ~::. ~~'I :~~:.. 4,300 JI. 32 .~~:~:. 234,300 J./I80.00 

"'.. ~~lnr:.~~JJ~~~Yi':ini';:::· :::::::::::::::::::....._.... ,--:-:-,-,':::~'-·:-l----------------i"i:-i=:;;==':·:I_--~...t,'~,oo:. ..--...-~~. e_:_::=",w:-~,::,-:--===+--...==-f-----,-;;;=-: a.tO '000 1.701. :lO T;Ul Pe=syhanla............................. 1,88D I~ 10 236,300 1120 1120 I;;;=:';;;~~~"''''+,~~'''~

Rhoo61sIbJld •. _.•.._. __ ._•..•••••• __ .•••_..•_•••.... . • ••.••••.•••• •..•••.•• _•••• 261, 150 141. Otoll ••...••.••.• 12(,100 012. 24 1.0. t"lO 1,011.02 \·lrlinla••_•• _. ----- .•••.••. - -. -.•••..•••..••.•.•••..•- ..---.;--'-'-;;,1;-:-'-:-'--'-'-_,-~,~~~'~';',I=~'::H~'", "W~lc--,-c--,-,--C-'--c-I~~~:""~;;;,:;;;;;;;;,j~_,=;:;;;;~I~"'";;;;;;

'T0I81.192'1-._ _ _.••..•••..•••.•••... ;0.634 3.r,~6 B,GOI) 11,432,360 M~,H5 647.1411 ~~~.~ 10, 0'12, OO~ 78, O~II.!III

Tolil. 1926••• _.............. m,OOO 2.B13 10. 2-I~ 1:1, 239. 185 312, ~OO 1052. U~ __ , J~.~17.0l0 I ~,os",n

~=__::::::::::::::: ::::::::: :~ .._~: ~:.- ..-. -; ii;i5ii' .••:~_I"·· --i,"6ij' ..-. i;w,"iii,r _ ~~~~_I"" iilt,"7M' .. Ill? JOO ··..i;i5.l:9is·1 9,'M.M 

­

TohClCOO mOd.	 11 O_'_"_M_"'_',._,_."_I,_,_,_,,_,_m,'_"_'"_~__",'_'"_"_"_"_'_'_"_'_,"_'"_"_'_'_"_' 1

Dlolrl"~ anti !;t.ale ScrBPS, cut- MBnule.c- On blind 00 hand Remo'<"1!d Tar'paid 

Stewloe" Un&" and trn-ed JBn. I. JAn, l. I.". erpor· <1urln8 

clipptu!tJ 11127 11/28 1a(,ou Ilm 

f'~I"ul. Fl:Jund. ['"ulld. NumlMr	 Numbe, N"mber 

The '"",,,,Ies In buslooSllllto Includoo III Tnbl" 18. 

A VO!flill o.uBn(ity 01 lOBI (obIWCo Uii<lrt p." 1.0CI:l I....~e cigareUeJ, S.3g pauods, 

<D '" 

.--	 = F"=_. -- :=--~
OF l\hNUFACTUUED TOBACCO, SXUPJ", CIGMU" AN"'o 

NU~Il\J,:1l OF ~1ANU}'ACTunRRS OF TOBACCO 1'IWDU<;T6 

"J 

•• 

Ylug T"'IJI , Flneellt SllIOlllpg Snuff To'" 

Pound. )'oulliI. Pmmd.! PoulId. Poulld. Po,,"iI, 

174. Ml7, WS 11. tW. t,~ 9, SOlI, ~$ 2~7, 8IIa, 440 37, 1&0, a8~ 407, iI1\l, no 141.037.895 11.2110. t:18 !I,l~81\6 228. lI6lI. IJ.M M. 0CfT.!1&2 4~t. OIlS. ,~

lJO.:.63, Z',S 11. 7~!lO7

,..'" 219,270, WI 34, 34!1, (loll 412, 629. M.t. 

113.3&l.37t O. 'llli. 0JlI 6, 8112, IJ.M 222, 72:1, ot:i M,689.917 366,1M1,~

1:lO, 174.3l>-1 10. Qol7, 647 6, S9'.l, 417 2ta, 'U.\ 372 38, 136, tOO U9.~I~

1:lO, m 430 10. (1M, IU 7.140,828 2:14. 11'4, I~ ~,22lI, 2S4 412, 776, 87<\. 

Ill.47i.m 9.~1,M2 6,;so, c.51 2t6, 990, I:r; 39,0'aI. 0'2l5 61," 178, ~78

1\J.3W,7!1O 0.740.836 7.151,240 :M1. 7lI9, 8l1li 3i.SU.2'Z2 413.872,_ 

1011,766, :J.l2 : 9. no, 0Sll . 6, 984, 728 216, U8.1L12 38,ZlO.~ UO••~7I6

103,01&,410 7.98lI, 281 2:17, Il33, 677 to. 107. 123 390, s~ \ISO 

i 

­

, r I

{ 

130 REPORT OF COM.MISSIONER OF INTERNAL REVENUE REPORT OF COMMlSSIOXER OF INTERNAL REVENUE 131 

'-I TABLE :lO.-LEAF TOBACCO UBl:U IN' I\IANcn.cTI!JuNG ClGo\.RS, CIOAIlETTES, 

AND TOBAC90 AND SNUPP, CALEN'lJAII YEARS 1918--1927 

OigB:l1l 

y~ I 

r.w-ge 

Pound.! 1~18___ . __ •.. ______ 168,345,626 19W________ _____ ._ 102, ~5i. O~l 1920 __ •• ____ • ___ •• 1921.______________ lS3,lI4Z, \IW

153, 792, 42:1 1922_____ •••••••••• H9.363,275 1$23. __ . __ __ . ___ ._ 157,S37,li6 1924...••••••• __ •••• _ 151,3:i6,ll58 

1925••••••••••••_•• U7,Ul. 760 l~J.lH.lI,liO ,.,,~~ ~~~~ ~~"'''I 1927••.•••:......... 1~1,049,2&
 

TAIlL£ 21.-1'uoOUCTION 

CIGARETTtlS, AND THE " 

Bmnll 

1'ound. 

3.o.11,~16

•• O~~. 05~

2, 602, 000 

2, Qll7, 051 

2, 345,975 

J, DIS, 3S' 

2, 0:.6, 7&1 

1,470,374 

1,322, 33~

1,400,007 

Cignretl.o 

land

"".... !<Dul!

"''' ''''''' P-Dund. POll""'" POII·.,d. 211,:121 177,167,!;f.1 369.0w.n76 

152, 62lJ un, llJ'D,!iSl UP, 575,:.00' 

141,318, 1711, 73~, ~78

140,82:1 lOI.lX", TO; 2S5,8~ \li8 

147, lHJ r lllO. l!.l, llIl6 ..."""" ~21D,642

301. KIt>, 176 137, \l29 211> 1J/i2, 3S.I ]56.'3ll1 2lXU38.2U 

297,WO.I:I(I 

1«,1162 :olU,1~O,31~ 2')&,7&2, 71J.(i

108, 4"6 2lf1', 47~ (Ill: 292, 1;{I'l. 2113 9~,\l(l1 r ZOO,w.,02:1 ~ili,tli~141

'TABLE 21.-PnoDUCTlON QF l'rIANVFACTUHED TOBACCO, .SNUFF, CrOAIlS, AND 

ClOABETTJ::lJ, AND THE NUMBER OF MANUFACTURERS OF TOBACCO PRODUCTS 

AND DEALERS IS LEAF TORACCO IN BUSl:H;S5 AT CLOSE 01' YEAR, CALENDAIl 

YEARS 1918---1927--CQn~illUcd

Total :l>lANU}'ACTUIIERS OF TOBACCO PRODUCTS AI':D DEAI,ERS II': LEAF TOBACCO IN BU8(j... .!':Si; AT CLOSE OF YEARS 191&-1027 

Pound. 

T08, 730, tJS4 

670,021.1Hl 

tIll6, 1lJ5, 961 

OX!, 'QI,.1181 

619,517, ::31 

662,.00:1,. .17 

l\Illl,lto;:":r-' 

6P2,00II,.17~

71~MT,:lM

7:11, t~O~7

Deo. al­

:101S •.••••••.. •..•..••..••.••• 

J910.....•••• •••.•••.••••••••• •••••. ••• •••.•...• _•• 1920 ._ •••••••• •••••••••••••• _. 

J021 •••••••••••.••••.••••••••.•••••••••••••••••••.. 1922__ •••••••••••••••• __ ._ ._••••••••••••••• 

:l9'a•.•••••.•••.•••.••••••••••••••••••.••••••••••• 

AND DEAL£R!l IN J'EAJ" TOJlo\.cCO !N BUSINE~B AT CLOliE OJ" YEAH, CALF.NDAll. ~m::::~:~:~~~~~~~~~~~~~~~~~~~:~:~~~:~~~~~~~:~~~~~:~1 'I 1"£ARs.1918-1927 

TOBACCO AKD SKUll)' ( 

ClaAR MAl"UFACT(JRERS I" BUSIl"I!SS AT CL03E OF YEAR Numbo' y~ I 

~. _Mu"uIOll:tmlng large o!gen; e:IC1UllI"ely••••.••••.•••••••••••••

" ••••••..• __ . ...••••••••• 7, "61 MOlIul""tmlng emull clgnr. exclwiva/y••••••••••••..• _. _. _...••..••• ••• •••.•••• •••••••••• •••• .••.•• 3 -Manufacturl"g amaH oIgarelt &:IcluillvOly _. _. _. ..•••••• ••••••• 77 .Manuleoturlnil: two or mo,a proouols................. .•.••••.•••••••••.•••••••••.••••.••.•.••• G9 IvIS••••..•••.••••. 1919__ ......••... _. TotaL•.•.•••••••••••••••••••••••••••••••••••••••. .••.••••••••••.••• _•.•...•, •••••• 8,110 19:10•..•.••••• _•••. 

~!i 19:!1 ..•

_..•••.•..•. 192:2••••..••••.•••. NUMRER O}' orOAR MANU}·AOTURF.RlJ, AGGRleOA1'.!': NU:,>IBEH OF CIQARS PRO· 11123___ .. _....... __
 DUCED. CLASSIF1F.D AS TO OUTPUT, A~D YERCE:>.:TAOl:: 01' TOTAL PROIlUCTION,

, 1m...............
 CALENDAII 'YEARS 1921I AND um.
 19:15__ ._ .....•.•...
 19%•...••.•.•.•••.•
 19:11 __ ....•..••....
 

""".. CIOARS AND CHlAH};T1'~;i1

.; " ·Cig..... OlgOLrClUlli 

y~ Weighing more Welghlu~ UOI Welghlog morn I' W~I~lli' not mo... 1hoo 3 11m1l3 pounds more lhOll 3 th-an 3 POuuds l>OUllds ,_W>per per 1.000 l>Ounda '_W>per ]ICl1.OOO 

Number Numb" Numb.. l'umbl. "'" 1018••.••••••••••••• •• ••••.•••.• 7.lW,M9.402 S47.4W,t21 23,411,867 ~ij. 6M.oro, z.l4 

1910••_•••••••••.•••••••••••••••••.••••• 7.on, .~7, (I'll 713, 2J,~, 870 31. 88B. 910 ~.lW.';1<.4,~1

102IL . _•... 8,tll6.7:.a.1~1 ll33. 'll2, ~2 28. 03B, 1\62 47.t31:> lM,M~
 

1921••••••••••••_••••••_•••.•••••••••••• 6, 7'/1l,~~1lJ
 ","0.462, 745 14.blll,:l£ll ~::I.~Ql\,!NJ
 

10:?:!._. _•••.••••••••••••••_._. _••••••••• .,7:rLOM.IT7 63;', llOo:\.(I3! 17. t5O, tr.6 M, llU, (W. 61B
 

11123••••••_•••••••• _._ •••_._._. _. ...'
 Go. 9~ U7. ilS9 ~.w.(\lO 1.>, 0tQ.~ 00. 715, 830.430
 

19'1~_._ ._•••••••.••••••••••••••••••••••• 6,W7.6i6.:W :00. 11t. 3:12 1B,W4.~
 1'2,70>,~.~
 

192.'i••.••_••••••••••_._. __ ._. __ ••.•..• 6,41\3,1113, Ill; t47. tI>V. 170 H.i'lS,607 5~2-H,I00,:U'
 

1926•••••••••••••••••••••••••_•••_••••••
 6,~\I8.MI.~ 41ilJI4.l"/.:> 13,230.165 112, 0Illi. V73, 1126­


11127__ .,_" •••••••••••••••••••••••_••••• 6. !IO, 004.!l6O UO. UO.:I9O i
 Il, 4~2,.800 l1li. 809, W I. 610­

manu(ao~u...", td~aJle:

Output 01 (:lllll' 

cr_ ".

,." "" .-

(+)

ord... 

(-) 

,." "" Iner_ (+l or decrease 

(-) 

,,~ lOr. 

- --I-­ der 500.000..•.•• _. ____ . .IlOO 10 1.000.000•.••••••. lO.OOC I" ~.OOO.OOQ.______ 

IQ.OOO to 3.000.000••••••• 1I.000 tQ 4.(00.000. ____._ 

10,000 to ~.00Il.000••••••• 10.IlOO c.a 7.roa.000••• ____ 

lO.OOJ to 10.000.000_••••• KlO,flOlJ c.a 211.000,000•• _•• 100.000 to ~Q.ooo,OOO ••••• eo. 40,IlOO,000 •••••••••••_ 

0,281 ~,

'00 

00 •"•

.. •

" 

S, t70 

"' '" ..

" " " r. 

-811 519,9S4,(1l3 -," 195.3:1\1,783 -. 282, 347,03G ~, 21Y. IlI6, lSI -" 212, 079, 279 

-w Zl6, 700, 5S3 

-0 556, S04, 325 -" t57,703,476 

-~ Il' lI03, 767, 657 -51,11l2,264,11lO 

+6 1, B22, (63, 360 

t53, 555, 808 

17(1.41&,100 

241,204,533 

21&, 769, 1IG 164,673,942 

lllO, 78O,OlJ

..""... 36(, 3M, 794 

ll77. 61n, 746 1, OSI, 1)47, 533 2, 1M, 7:l3, 477 

-t)6,4'lS,G55 

-24,~II,~

-(1.1(2, 003 -417,005 -57. t05, 337 -45, 026, 670 -~OS!l,~211

-1l3,337,1IS~

-:Ill, 143,~1l

-III, 2U;"5,;'

+543, 255, 117 

""' '.01 

a. J' 

,~

,. 

'" ) .. I&.U 

.~"" 

'"' ~. ~l J.•0 

J.3' 

Z. 37 ,.., 

'M 

'W 

""' 16. :0 n~

Total. , •••"" •••••.1(1.247 g,312 \l:J516, {lI8, 6f:J. ZI3 6, 619, em, 000 +~:l&J, T:ll '0000 '0000 

Compiled I,om llJ] aooLlJl1 UJ),;I,'"llt <lMe",onl of meuul....l·u,....· ."",oulIlIl p,ep.,ed !rom ",mrllS nJ'U
 monthlr. FI~rc., ,ol"'e oxoh..,l"elr 1.1> pro,l"e" m.oul....tUled i" 1100 Hulled ~tel"". . ­ Title III. ""otlon 311 of 'I;J. larJll OOl ul IVl2, [>,,,vi~ed lor Lbo ..,,,bll.hmenl 01 bonded woreholUe;; for ,I:I 

Ih. mnuul""luro of cia"'" wboUy h",a t"woo i"'J>G"e<l Irom "ny one QUunlry OlIld lor tbe wJt~drn"'11l
 of suoh olg.... for born" nOO$llmptlon 00 LlIe I,.~·",.ot of lb. ,luLy on ."ob c.ahaero and Ibn payment or ,be
 Inte'naI....VUlU. tax .eenllng o••"oh ellan Il ,b. ooadllion .. "·I\I,d,,,w,,. Tlfe8e bon"ed "'BnulllO,miDi'
 "'-lIlebotaei OLre wbolly \lOde!' "",c.amo &uporvl>lo". and b...... lIft> do"" by IlLftIIl ill "Ol Joo!uded in Ih....
 <ebie:l. "'bleb &ho. tlIe operaLioilB or 10lernel·.ev~n"", I"".orl"" OW)-. H.,m... llJod ....lIb ccll""c.a,..·ol cus­
 tom:; b}' Ib= bonded manulao'urioe "''''''''''....... allo..- N.g.JQ.187 el&= wowu/lLClurnd. Tb""" re'''"'"'
 

ll' 

aho.... elgwR of ll",-verlo'" el..- "" fon"........ ",ov6f! lu·POJd 10' dOl"....lo oonsumpUoD'on ""hlob tbe"""
 llJ:Douol.<Id 10 lZll,2O'l.:.tI: Olass A. ISl,~; e1.M> B, 1OI,:t50; cl.... C. 13,1V7.'.¥.l; 01 ..... D, 1'.(IlIO,636; 01.....
 E,~~.7IO. _
 

_~J • 

v ,_.~.. 

Pe, eollt of l"umhur 01 All1l'egn~a CI"" t>rOOlleUoll 
o

• 

>-3 o•

> 

o 

8 >,

• 

II 

o 

i 

"I" ":- '-,... -:--,...:B <", '"' _., _,'" "'" -7, ;; ;'1!; :;.;~:~ t: ~~~

§§§§§§§§§§ • :,?,.;=o?-.~,:,?,...?".

~~SJ8~:;;';,J'f:::;

--~':''''-''"'''''-'?!''.'''

~~~~~~@S~~

~:l.:fl;:~:;:::f<;:l.l~

• •

• 

•-"'"_".",.",.",.",."".",.c;. 

_~ _~_~ _~ _~,§ .Kii ~~~:::~~~~i3§ _ ...... "' .... <>-.,~",'"

0'"0.,"'0-=- ... ·"" • _~J,:_~$:_~~,~9~ ;. 

;!_~_S,§_8J1~1'!_~~

~?~~~~li~~~

,~!l113"-J;;':~&;@8~

" 

~_~_!i~~_~J.P_~~

~~~~~@~~~~ <;:!:::':Ol~;:~:':l~~

• 

c * 
----

---

If <134 ·REPORT OF 'CO.M],USSIQNER OF INTERNAL REVENUE UEronT 'OF C01\LMISSIONER OF INTER:!\AL REVENUE 13~

TABLE 24.-EXPOll.TATION IN ,BONO OF MANUf'ACTUUEn TOBACCO, SNUFF, TARLE 25.-Dl:.H"'nACK O~' IKTERNAL RlCYENU;F. TAXES ALLOWED O~ TOllACCO, 

CIGARS, A~D CIlM~ETT~S,' YEAR RImED JUNE 30, 1928, BY COLJ.,f;CTION Clr,Al!.S, A1'lD ClGAlI.;;'M'F.:'; EXI'OUTEP, YEAR ENlJlCD Jux£ 30, 1928, BY POUTS "I'I D IST1UCTS-Coutinued AlOll PRIOR Y.t:.U:", lU23---1927 

CIGARS WEIOilINO MORE THAN a POUNDS PER 1,(0) 

DigltiCI 

FIOlija _____ . ____________________ •. MOT)' land. ___ • ___ , _______ • ___ •• _. ___ • __ 

MassachuS'ltts. __ ._ Mlchl~OD ... ___ ._•. ____ . __ .. __ . _•.•• __ ._ 

First N.", )"""r_______ .... _______ .____ ,Fifth l'~w J.".y... __ ............:.....
 Fi""t N~", york_ .. ____ . __ .. _. __________ 

:Third :-;ew Yo,k •..••..••..........•..• First 1'<;11"")..1""";"..•.. _..•..... _._. .Virgini._ ___ •. _._ __ ••.. _ 

Tohl.- ---------------.­

;j nisi"na __________________ •_____ •• ____

',1, rth Kew Jersey••••..•••.•••.••.••.••• " ,	 CSt Ne'" york_. ______________________ 

cond New Y')rIL ..••••••.•••.••.••••_ 'IJrloon(h Xew York•.•• __ .•••••••••_. cst Penmylvonia _____________________ 

"

rglniu••••.•••.••..•••..••.•••. _•.••• _ 

TOI,al.'••••_•.•••..••.••..••.•••.•• II: 

UIlOOcouuled 

"lor July 

1,192; 

Number 

10,000 " ","
,

27,5OQ" 

, 

" 21,000 " In 100 1 

I Cig.TH Cigarel.!es 

l:~porled fro'" 1'<>" "f- Cf~lm_i ToLaceo ,
 

____I Lars" "'moll Large I Smnn i
 

I

.Vu",N, POtI.nd.v I J,'un,bcr '-','uml"r Number I NunlNr Louisvm~ --.,••­ 17.2;;0 '••••••••• _ _ •••••••••••••••••••••••••• Sail Fruneisco.• •••••• •

:l'ew York.•••••••.•_ " n Wimton·SaleID _ __~~:_~.I:::::::::: i4~:~ 190 11~:rn;~, , seattle_

Richmond •• ...••••••. . "

n ····2;;~71:······· : ::.. 9.34~;~ 1

71,3ll •• 1~7,ooQ ~,IOO 3Q,700,B(t)' 

TOI'Jl.192'7•.••••••••• _"_ 

Total.lgZ'L •••• _ 97,g,O l:l,tJO'lO 1,)7,1Jt\2 31,0.,0 ~"Uf,,:l(l4 '" ToLaI. 192~_ _/•.•• "" 15~,~2 (\,000 3lL,:1-",0 IO~, 7.0 ~r"I2-l,21lJ

TOt61. J925•.•._•••••• __ ._ 2~~

7~, 2;l8 .:5lJ 1f>I,7ij2 136,1J'il0 n ~8(i. ~~

Tol.al.192-l ._ •••• 210,[060 362,4,\2 1l~,'iS SViM 7a,(~,~~ '" 'l'~'"' '0"'" ,•••••••••.•_ aH, ;~7 ,,~50 JOj, HN, ~-;~, 1J:l~ " "0 

Removed Tex_plild ' "VIlRr_ Jor expot­ counted and "'­ ,oI,ion Export<rl tnrnl'il 10 r~r JUlv during l"c~ory 1, l(02~ , )'(\[w 

Numb.. Numb.. N""'b<r },"""'"btr

5,0((1 M, "" ~, "" oo,~ 00,000 " 10,00) 

2.~, 000 6. f.OO 

lJ,OOO 

".. 

,

"

" "000 

8,7:;(1 Il., 750 " " 

:N,GOO 311,100 " ',000	 " ',000" , 000 ',000" " J7,+8, 17,~87 " " 81, ~oo 1m. 600 " " 

116,11, 612,g~7 , 35, 600 

D~1:w~Jk

~~,11Q40

1.15~,32

5~~~~l

~3nOO

27,9~5.80

~&41

·!I ClQARS WEIGIII~O NOT MORE THA~ 3 POUNDS PER 1,(0) TABLE 26.-'Vr;rllllRAWALS OF TOllACCO PllOP'VCT~ BAf;ED ON SALE1> OJ' ST.H.1PS 

AND PlCR CAPITA CONSUMP'l'lO:-l BAS£ll ON ES'IMATED P0PliL_H'fO:-r, FIBC.-I.L 

¥Y.AR 1928 . 

:,,001 '000 ',000 N"m~er Numb.. NUlT'b"

i'1~r,vl!'n~ •.•••.••••••••••...•.•. ·····1 ""m'",I '"m'" I 

'lFgllll"_ __________________ • ______ 13,OOl 10, 00l ',000 I	 " " " 

,,; Total ._-----_ .. -	 16,00l I "000 ',~ e	

I o'~1 " 

I~I CIU_U;);TTES WEIUHIKG MORE THAN POUNDS PER 1,000


,I	 YU",-~" II ,v,uI,b" '1 Yun,'btr I Number -",'u-nloer 

I, b FitstNewYo'k_	 ",000 ,;~-l, flOC) 676, r:.oo 0 3,000 ClassA _ number 3.~l3 ~5~ 000 Class B •••••••••••••••••••.•.••<Io.... 68~, 7;,1 ,,1;6 

Cl",," C do 2, 3\13 -;;~, 130 

CIOARF:T'I'J:i; WRlOIIIKG NOT MORR'TIIAN 'J rOUNDS PER 1,0((1 

1 

CI=D••••••••••••••.•••..•• o1o •••• 1(lO;-;Sllj 

Ch=E. •• do 1 ~,743,~~~ I

, TotaL............................. G. 4Z~,4B~, an Fi"'l.C~llIoml,, ..••.•••..••.••: ....• 8,~15,0((I 2·.n,IJOA,~00 ~·JI,";.u,8OO 0 Jj."38.~oo

};"tn~er Xu",ht, N"-trlbrr, Number Nu-mber

Small cIgars numb.r 400, r.~,I):;~

K.nlueky __ ... __ 0 1(0), &1.0 16,640 [) 00,000 Larg~ clgarett'''!.••••••••••.•••.••• do .• 3' I, r,11 

)·itSl. Mi"""uri •..•••.••..•..•••.•..•• 300,0((1 61~,~00 B~5,'00 0 00,000 Sm:lllclgarottes • do.. 11lAl-5,~,a;Z.3OII , 'robacco •• _•• "_ ._ pom'ds.. :l<lB,;,CI:!,ooJ 

Firs,'Xew York- . ._...... •••••..• 22.80Z,O((I 264.00.,.985 Z65, H~, \l8.'i (;5, (0) 2'l.aGl.(O) T;l\ll.N~"'JcrneJi.•. _	 0 00.000 nO((l 0 Snutr ••••_._ ". • ,io.. ~1,4H.M~

I SCcolld New York•. _. ' . ._ 0.2+8,.0((1 7~."001 1'8,600 6,1&1.,000 10,000 

Third,r-;ewYorl< • ._••• _._ 0 2.219.r:.oo 1,749,600 0 HO, 000
 

NOHh (;"'olin"............. _•• _.•• _. (i<j.OO~,O((I 680.8;)8,810 723, 612, 67P 1 10,(0) 28.218,1¥l
 I 

,I 

42,401,001
 

Vltglma. •.••••••••••••••••••.•••••••• 40.3117,200 !'>iI3. 4G2, 000 MI. ~15,:JOO I ~O, 000
 

Flr:I-t P~IIII.';ylv"m" _. 00.100.000 645.002.700 OW, 701, 700 ~,ooo, 000 42,3\13, 800 Imponed frolT' Cll1:''' or p,,,,'Ud ol.her coun(ric, 

I 

TMaL .. _..__ 1 ZH,7~,2OO 12'~~',~58.OO5 i2.52:J,HI,81'>5·IJl·3j~.000 lt~, ~':1'1, 3-10 

-

" ' PJ:RIOUR TOBACCO, SCRAPS, CUTTINGS, CLIPPIKOS. SIFTINOS, );TC 

Irnport.d 

fr~1l1 Cuba Rd:<:iwd ("'In

POrtO Ri~o

l;.""h~d

Imm Philippine 

l,l,ll,ll-. 

DO",.5Iio 

mam,rad-urr, ciu;;.s of produd 

Large clgors I I 

Lar~. cig~("

Cia.", A .•••.••.•••••••.numl:>er __ 22.800 ]>0",14, P!>1,M' Cll"" (J_ _ do_ ••. 'rI. ,\35 

IlS,Il25 

PQu.nd. Pound' P01.md" ~. HI! CI"", C ••••••••••()o •••• ~2-l, O!l'J 

',00' " 13,'»,j 72,WO 1~9. ,80 185.574 182. ~73 (j~ ll ._ do.• __ 301,77.

Ch"", E .•••••••••••••••••••••••do••_ I, alE. ZdO 

7,345 

" 

7, J~5 '" " " .' " '['ohd. .•••.••••••••.•_•.••• _ l,m;'~,43,

1O~,077

" lJ.loo " 18, S-l6 18,~6 " Sm~lf c~ .••.••••.•••• _numl:>er_ 5~5. 020 

0, lSI " 118.177	 " :', ~18 " 3, fooll r"'rg_ cign,el<'" __ ••.••••.•••• do__ 62l, 03~ " " Stn.ll "isarette•. __ •••.•••••••• __ .do__ •• 5, 1~5. ISJ 

506, g~9 00 Tob~",,, •.••. _ .••••••••••• _pounds•• 158.12,'; 83, QlO"

I ~:;r~ 008	 31, 1Il9 :';"lUT. __ .•••••.•. _ ..•••••••••, ••.do_ 37.0('i 

CIG_-I.UETTE FAFER nOOKS 

ISI.SOl1,2.'>O 

3, 3/)1, ;~3

I, SOD, ~2

i,69() 

I,HZ 

186, ~17, 1~7

0 ~, ,00 

2,OW.28.'l 

r~a

0 

Removed 

from bonded I 

m."nuf"elur· : mg ",are· ' 

houses I 

1l~,5W

901,350 

13. 197. 75~

14•.\00./;:11) 

8:>1;, 7~0

2:8, 8M. \13.\, 

" " " 0 

.. 

11r,,~,;~ 7,~""'1 4.002, ;30 3,5;G 20. 3~C,'~ 4S9, ~OO

00.\'00	 1,7SI,b05 

",500 ~~,4;O,~M 1 

HO,6-lB,61' 20, ;02, ~~

L. Ilolo, 2SO "SJ_\, ~~

4. ;00, )~ 19, HZ G~",OOl	 20.\,(00)> 

(J ~,IW;

" 0 

I Per ~-I\]ll'/1. Total eOIl.'mmp· lion 

a, -~11. 629, 430 - 29.3 

600, WI, 553 ,.. 20.2 

H'.:;oo, 1:12 

2, '29. gill, 1'182 U ~l, 300, 756 ., O.SIO,On45J 00.' ~tll, 0l16, 2t0 3. , 

15,27.\, III., , 100,1&.,.';22, \tSJ "'.,..

..

, oilB, 0~8, Il[.O
 

41,~M,5n
 

I ManntsCl.<Ulld under snpen'bilon of Oil.toms from tobat'CO IDl{lorl.ed Jrom any""e eOllnt,y. 

Nu",lx, ....u"'~" I." fXllJ Second New York .....................1 . N'''"9~~ I N"t;rinJ
 " /;;IOARET~E TUBES 

.'ii 'N'IJ.mb.. Numb., Numb" N"",Ix' t:umb<r 

59,0((1 I o • 34, 0C(l Seoond New york.••••••••	 ,"000 --------1 " ." I~I -
T,l.IlLl: 27.-LI;.AJl' TOIlA';CO hll'OnTED By.CIGAH MANUB'AC1'IHlEIlli, TOBACCI) MANUFol.C~UmmS, AND DIUlil'lnS rN LEAF TOBol.C~O)

CALENDAR YEAn l027, BY CULI,ECTJO:<! DIS'l'HICTB AND BY S~ATES

UnShmltnc'llcal imporl.ed by- Bcnlp \OllI'i!OO imporle(l \»)'­

Di'l.rieL ~nd Sl[d~ ,[)I~ar Tohacco ])~"l",S . m:w.uiac­ mauutao· D~al'L" T~\"l TOI."l in len! in 'onr 1·'''0'' l'UOL,>

'l'ol.al 'l'obacco manuf,,",·

["'-en; 

Cig~r

rnaul1iac· 

.1.l1l·erg 

l'ound' f'oU",', f'ouM' f'OU7I'" ['o,,,,d.' [\)unJ, Pound. 1'",,,r,,l. Pounds 1'o,,,,d~ ,;"'\ Calilornia ..••_•••••••••....••••..••••.. 1,4~2,971

~lJth Califurnia ..:­ .•••_ -"..,:'.~:~ 1 

-c'-'',;",;,:~"'~+-C',",;:C~C'C~ 1__;",',:~:II:g_'II--c"c' ',OO;:cI--'O',~,':-~,;,~+-~;-;~,~~I'-'-'-"~~"c"~~":'I--,',OO,'C;"~': Tolal C~lJfornia

.......................,~',.,',";;;"'i"ol.~.'~'i·'."';·,~~I~."·'~" I H6. 1~6 H3, 113 .%, \)S~ 3, 400 1~~~""','·"+~~',',""'ol·~'''';;;'''"'''I·~~''",',,',','
 Coloradu•.... • r lfi.::'>1 If',:-Il.1 __ ..•••••••• 2.~~1.~ 2,205 '"' 67 ._ •••..•••. _ ~7 Conu.ctiolll_.......... 1,1\l\l 81, 110 ~2, :mJ 2,4(L2 2,4(:2 

Delaware_c-.._ ....•••••....•_••.. ••. ".... 41,~b; ~1,"o7 ~7,('1~ .• 57,018 8,173 "_.... 8,173 Florld~...••;,.;.; ..• •••_........ 173,4~O 1,932,121 1;0" jo.~,~.\l I<l,~~l ~,!Itl~,lO; 2,SM,9oo l,107,22f. 5,361 1,H2,587 

Georgia... -. ..•...•. _. 86,41~ 3,~4a ~9,'59 ~,~O-,\ . .. _... 29 403 2;0 2<10 

Firstlllinoi.L '.......... 222,526 81,g16 ,;~ ~O;,~H 3,UI6,l~' 11",1,1'1 4, 058: 33il 9,211 20,09(1 29,301 lndl~na ._ _ 3,830 171"U75 182,:1'\5 _.. 1!7,~1~ ll7,S19 ~S2 __ •••.•• _._ 582 Iowa .••••••• ._••....•••.. _ 20 1,37'; 1,376,1,;45 1,;\;; 

Kenluoky •. •.•..... 231,M8 2MB 2:\),716 Hi,r118 10,608 •• •••.•• . ._ 

l,oulslaM..._.•• Maryl~nd ••....... ..••••• _ 

-........... 4O,SM 1~,7S5 .14,\140 179,4,~'1 l~~ 9.1,'J:J'J 19~,;--;1 2,1"0 n,r,"'. 

2,'"I,&;"\l 

JH',1(H ~12'_._~.. 25S,081 12,1,403 

11,1)24

10,3\18 ·'···'S,'J~'" 11,'>24 2,\~1l6 MassllChusetls .. _...... 1~5,2g4 31',418 ~,\'~S 4;",700 118,181 413 I~ 511,(if](l 4,\,0,1 21,:.0).\ 6~,11ti

tll~~:'~;.::····· :::::::::::"".:::::_----­_.....:~:~~:. -­ ~:~~~ _....~;:~~"~:" I""",',",",,;,",';I';;;'O"'·,';";",:~.'.'~i~: ~~:'I''''.'.,;:'.,:i:;:II~~'',i,:,~,':;+~~~:,;,1+,;,;;;;,;,;~;;;'1 o~~o'.·,~~,~

~Ii:;~ li\:~~~ii-_~:. :::::-....... ---------1"""""'''''''''''1_--,l k&i~ ,--,'_'",'·:::I--:',t:,~,',:+,,-""""""'''=I-_'c'Coo,'',i+_-c',",'+--c",'c;,~icl:,:,::,::::: J-:-:-:-:-::-:-:-::-:I:""'''C'-'-'-­

'r;'br~::a:_~:~~Uri -- :_::::::::::::::I,.:·~' ~~~:I::j1 :t.j:'":'"tll:::,'~':·O:",":lo:::~'~~::;;:~::::"~'~'~'~"~'~'~"~'.I:::;';":. ro;,,~':':I:,·,:"':,·,:',":":',';::~~':'~'~'~':"::I;~~~:;:;;,1Io~::::~:,'~'11 o·~·;·~·,.~·'.,"~':'~';' }""t Now J er'ey_•.••••, •••••...•••••••_._. . _. 1no !lJJ 173, 833 283, 6151 •• 283, 625 ~7. ~,% 2;,9Sti Filth :.lew Jersey ••••.... _ 1-,",",','-',",'+-:-:",',',',''f===:I-,'c;:'W;;",(L7,'+---',','-1-c-,",",'"",,' _. 900,491 1, ~41. r).'jJ 1,447.USI

Tufa! "K.w J.rsay•.._.... _ .... 1~""'~"'i,'~'10~".":'~'~":1';;;"".:~ 2, 294, 505 ]33 1, 229, 083 ._. _.. 1, 230, 1W II' l7;" OS, l, 1;6, UU7 

~'I"lN'awYork._ , •.. ..•. l,O~~ 2.~'J{ 2,128 ~,187 52717,3781 'J:l.7 18,132 ~,ll,n ~,[(JO SecondNc york _.•.•....'. 1~,~~I.fIl~ 75,007 33,474 18,590,490 8,S82,4li7 ],'i,0I7 m,245 8,9,,9,729 IS,,\C,~ ~,1~5,"'Z2 ~,II;l,O~1

Th.i1 Naw York ._.... ~,1:l4,1~1 ~';.~;le .\.~19 f\r,()2,M7 3,4~2,42rJ 413,(140. 3,8.\H,OM M',n~.; iC'O,ll8 171l,1'~

~i. (l8(l 

'"' 

2, 716, 26!1 

'" 

202, 913 

'" ',M< 

209,9?.l 

20, .148 

~06, 872 

1I,132 

708,004 

•

-


, •
 1 
----. 2i 2 -~-,-

EXPOIITl',n A~'D REI;EJ\'EIl FnOM FAnAiEns, CALENDAn YEAn J027, 11" COI.. LECTIOS D'''l'II1CTS A-ND BY STA-TF_~

T ...lILE 28.-DflALEUS Ilf LEAF TORACCO IN BUf>nn~S!l, I'EAF TODAI;I;O 

D"'Uirl ..nd Slolc 

Scrap 

Uigar TObn= Doalar:! in leal tunuu!ac­ llIauuffic· Tolal lolmoca turm tllrt,"" 

----1-----1---1--1--1--1---1---1-­

T'aund' Po""il. l'om"l. 

AI"h"mn.•.•••••••••••••••~~ D •••...•••.•_....._.•••••_. _.,...... ...••.••.....••••.•••.••••..•. 1'''''0''' ro"nd. P"""dt P"""d. 1'0",..;" l'ouJld. 2. &>~ 2. ~~2

-FlrstCall!ornln..•••....••_ 11 1 1 11 201 •••._. ••.•.••••. __ •••••.••••.• Wl •.• __ •••.••••••. '" F;;;;~"~,~I'-~~,".~:::. SI't'CalUoruIA........... 5 ~- 1 G Z,W5 4.2&1 .•••••. 7.~~1 70 1.50~ 1.57~

~~1 Z,l.ll 2,64~

, ---r---;-, I 

Total Cl'lllro'nlo..... la 1------.--2. 2 ~I" ~,IOO 4.2!J> ._ .•" •• ' 1.~~

g;::~'lo!iii::::::::.:::::: I~ l~ ri ···"'iii:m· :::::::::::: :::::::;:::: ::::::::::::I····.. jii;~i:ilr "···u.-iii,-2Oii· ···iji:m- ····u:83ii;'ii ¥I~~d~~:::::::::::::::::: J Ig 19 :i J~'-iii,~· ::.:::::'::: :::::..__ . -·····iiH.-iil~ -·····;:280;300· --i6:~- ....----.. ···..3:m.-~7iI ClMrg!a.................... 40 203 IS; 4a ~.2.\2 3S3,&2'; .•••••: '''··ii·ooo· ~15.()TI ~O,~IO.&S!l ~"" bll,7il.281
 

~~7~:i\~~·.:::::::::::::: -;:;~ -----;;; ---- !>O ;.-~; •••-••••• ;;~:~;- -----~- ••••-- :::==rim
 

1.1f/1lbllll""Is............. 2 2 0 I """"."'... ..•••••••..••••.••..••..... .•.•.••••••... 10 10
 

TOlnlllllnob........ 41 S 3ll 1,125 l22 •..••_ &I 1.2\1; 174.:l9'1 3IlO 10 17t.7117
 

IndlaM.................... 25 10 10 2'J •• "" •••••'.. ••• ••••1 ~.05'l,,13 l.~ 9.52~ 8, lll"o3, f>Ol
 

~fn~~:;::::::::::::::::: J J IJ~ ,~:::~i.:;~:~;5: ::~.:~i.:ii~· :.:.:......:.:.:.'.:,:.;~.:. ::::i~.:4.:"OO~: :::;;':3,:ii,.:Soo;;: ·2fi.j;1i7Z'-;:- l.95l1 3{897' 2t1~.oJJ~ 1"''''''lnna.................. 7 I G 11».~:!Il ••.••• ...." ",_•.•••",,__ ··'i2;ioo- 32.212 ~~,472

~~';;.~~ii';::::::::::::::::: 7~ 12 t.1 "(0;06~:2a~' ii.;07i' --...i~:;7i 1..··]10;" (;.0· .";idlifl:~r .....ii.,'m'-iii' ~~.~~. .....' ~.\ n~: ~g IIlMlnchu'':.,I;:,..••..•.... _. 32 5 4 3,1 I,IHII.1'4 ,•••• ,__ 24,1 1,\110.'11' ~.116,>2() 45,SW 200 2.102,1)-[2 

MlchIRrlll.................. Mlno""olu 8 I 0, 755 330 1.08,\ ....•....•.. _.••• 3 I 2 ' ' .•. ' ••.•'·258· :::::: ---- -- ' ., '2ij', .•......-"ii:i7i" 5, ~g !'4. 31S 

r;;;;;:,~~:';,~~::::::: : i i ;::;;;,;:::. nmm mm::::~;;'; nnn;.k'iiin".~ M'~ I ,;~,~; Tol~IMI~o~rj ...•__ 10 6 3 II ~OOO ••••• __ •..•..•• •• __ ••...• __ .. 5,000 ~lWl.M5 30,48816\1.002 S. 052. RlI5 

.i:'J~ ~~~:~7}·;~:~:.~~: -:r-:-: :: "~;:::;:. :::::::::::: :::~:::::::: :::::::: :~.:~: ~···J:~~::: .. I:~~:::~:: ..::::::::::::
 

I ".ro' t

8l)S I ". " " ," "M.",·n".:.".nn,,:,;;' "",:,n nn:::::=rmnn:: rl~tN~w y"rk ....•.•.•__ '2 n l~ ~.114 5.32J 7,41J I o.8O!l

'fhl", "'"o'NowY" Nnw Y"rk.......... ....nnn ~O IS 21 07 30. M7. :11'1 .8, 88Z 2,41)(1 2. Wl. "".,~SH ~,j.

,,,mo.,,, 040. :,!2 l. f.87.lI!IO • 8."3 ,,"".m 1.1187.933 

l'ourleon(h Nrw Y"'k..... ; 1 4 4 ).404 ..•••...•••. •••••.••• 1.101 ' ••••••• " ••• ' 00 •••••• ,'>I) 

'l'""ocly·n",(i\'owYark... ,5 0 5 10 ' .••• __ •••.••• ••..•••••.• 251.810 14.515......... 2m. ,so Tn·'nly..,IJhU, Now York. _m" '_ 2 2:1,OI~ •• __ .•• .••••. - 2.1, OIn 81m, g;~ 3,240 •••.••.. Hi3, 213 

TDIOIN"wYorl<m.• ~~ 81 31J2 43,~7n.ln 2.'.:1.095 "i7.:l3ot 2.MG.iA6 4Il,763.74~ 2().;~;I" 171101 8.'3 2081'.~''5

Norlt C~",llnn -----m- 35,'; 552 31,555. 774 ~.8(6, 32~ 212.007 835, 877 - 38, 4411. OJ+ 465, 410: /HI .m.:..'. __ n.n' ~~ .tb:6'l1 

FltnOhlo................. ~7 -------u;- 17 gS J1.'\,4114 _m... __ .... 17~."91 21,810.180 51.3b2 I 41J.~75 ---:.fl:SM;418

Tt.n.t.Ohl<>.••. ,.......... :l.il~l 2 21 •••••. , _••••••.••••••••.....••.. _.................... 2..31,.700 ~l\0'7I'.'." ' 2.~~,M~
 F.lnvl!nl.hOhio............ I~ 5 JO ••••.•••••••••••••••.• __ •••••••• _...• __ •••. ,_._••.•••"'•••••' lI7.6&! lOb •..• 117,687 

F,lghtMnthOhlo.......... II 2 3 IS _........................... _ .•• .•..•_ •.•.•••••.•••' 1,000,mo 8.4!t7 1.13:> 1.007.242 

TolnlOhl".•.•.. _... ------;:4f----zf-zi 145 1'.1,~IH ..•..•• __ .•••..••• _ 175.~lI-l ~,m.078 66,,,1 473.011 25.812,800 

0"'ll00.................... I 2 I 2 I "" ""I' ,

F1ffi.P.nn.}'''"tl''Io........ J2~ -----z:l 9' 2~ ---"'i~g'-Si4·--mm -m'33'-~' "''';8.i'-2ffi' 40.267,027 M:SG1 ":iUii,-~' 40.631:006 '-~ 1' Tw.Jnb ....m:y·thlrd I'tnns'·lmoln..... l·.~o~yl. 10 I II 

. - ]I •.•••..•••••.•.••• --

'005 ••------ '1-::··· ••••---.. ---- '< ... "," .... .. ...., 7«

..... ... ""''"'''' """ 1,252 S7.'~

van"'•..••••_•..•..•••••• I~ I 31' _••...__• •..••••••.•..•• ll5O.+22 3.an eM.3M 

IlhOO,~:~:I~~~.'~~~~~~~I~~: 35~ 2~ H9.B4~ ~~~~ ~:~~_ __ ~~~~~. .0, 973. MS ~= :1()8.235 jl.~~~::~ B<>lllhC.",ll" ,........ I'.(, 2llI zm 85 \3.Jl7~.Mll Ill\! HII----m:ii~- m,ill{) t4,W5,:l-l1 -·'··7ii;ili'-M;· __ ' . ro':,.'J.1.[)8;
 

TonnelOO'................. 12C 52 40 1~21 23.408.561 12:885 055.Wl 0.335 21.14:1.121 ll\l. 100. n;, 8>01 ~ii24 W,130,m
 

.f!rs('fo'n'................ (; 1 1 2,:(1)0 • ••••• ••••• •••••• •••• 2.2OfI lOI.\I1~ 1I11.lH3
 '"['Rin;a................... 30(' 124 ]::3 3~\ 235,1111.:rn ~7. 70fl 507' 1.274. zoo 1,21n,358 175.40f1, a51 140, a7!), 1)(;1 270 H!), 3711. ~~I
 

W".hh~t<HL............... 2 1 fi :l •••..•••..••. ..•••••. .••• . __ •. _ ••••' ••••.•_•••••••
 

WM('"lr~lnlo.•••...•••••• lJ ;, 8. H............... I"'" 7.iil4Jl 7.UI.~:j!\

WiBOO~~~"·l:;;,;i·.·.·~:::::::~ I,~ 1.3: 2.~~· m;y~n;- :~~:~~:;,:~~~: ..~::..~· ..~~1~>17~~· ~11.3~~::~ 1.3:.:~:' 3~:::- 86::~~ l,~::::~~ Tot..I.HI2G.••...•••• ~~I~ 4t>O,41fi,;8i 40,732,50,1 3.115.872 6,756,245 Wl,OI5,4lU 1.202.b3l.B5e 2(19.634 S5O,iOl 1.203.755.251' 

li'::::::::::::: .. __ :~. --"'17' ----.28-1..__ .:5

_ ._.~~~~~::~~•••~:~~:~~~ -iiil,-807'h: iih:~96· ...~:~::~: ......~::~:~~:.. __~:~_ ,u89:68D'l.m~::~~~:~~

SUMI'fAl1Y Of' I,~;A~- TOllA-CCO lJl:UY.I\'1l0 FIlOM ~'AllMER8 DURI:o.'O CA[,E:o.'DAH YEAH 11m IIY IJEAJ,Y.IlS IN LEAF TOBACCO. CHlAI! MA~UFAC'I'1Jl\Y.lIf;.AND T(lBACCO M,\I\UFACTlT1U:RS' """ Jft/)unry 

m~"" P,,,,,,b 

159.511.8\11 25.813 

316,648 

T'""..d. 1 0',"0'. 

11Xo.m,082 Iu,m 

50,876 1l.O-lt 

148, ,6~ 13, 341 

Mol' Jllne ''', AllJU.l 8nllltJnlMlr Oet.ob~r INo,-eJnoor lJl'Cl"nbtr Total 

Poalen I p~".. .._••••••••••• li4 38(1, &14 C1Rar._•••• _......... 19.013 

'I'oh3CCG.._.......... 109 ~i8

P ......~.

IS. 7ll8. 175 ro. :1'87 

69.413 

,l'oun4. 

7. 3M. 1>\:1 

22. 417 

17..011 

ll,38ll,1)l9 I'"""d. 133,S:l7,566 1'''.'''~'

~&~~ -.... ~:!~.

l'nu"d. 

1;'2, 220, (13~

44,765 

7.0;0 

j'''''''d'; I" P""nd. 

lllG, 071l. 2411165. fBI, 006 l8,818 31. 072 /l3, 636 3~ 259 

1'"",,,10 134,0711. 1)9() 

18,007 

50, 678 

/,,,,,ou 

1'3ID,~~~

sm. 072 

- T,'101._ ••••••. ni4. ~ll. 11:13 ~9.1!oll9. \)\. In, ';2, ~. lbl.OI'it> ls.ml,O~~ .~~,4n 037.%2 P33,~~,81 162.272.412 IM.lM. 70'2 1~:;'4'1. 'la7 114.l4ll,45,1 l.30UlH.3~2

, In m,J<\!lIon to lho ~uantll-Ios r-el..I'-cd lrom farmel'll ~s ""OW" oho"o. '10.1.,. 1n Ion! tohaooo. oi&ot" ",.nula"''''''''•• nn~ lob~""D Hum ,,(,,"lur"," re""I,'er! 2tD.5()-.1.4fil 1>0",,'1. 01 ­ "o.lemo,." lea! (0).''''''' (rotu cO<lpo:nLive ns",cialion8 no( tegl8lor/l(Il\~,l"010r3 In 10al t"blll"o. 

t 
__ _ _ 

-,­ . ----'- -----=--=-----= _. .. - ---==-:........:.:----~

L. 

OK OWNBD BY DBAT,Ellfl IN LlJA) TOBACCO, CIGAR A:'<"D TOBACCO MANUf'A(;'I'UUEflfl 0:;- J,INUAllY 

1,1928, HY C?LLlXHIO.'i DISTHICTS ANI> BY STATE:;

(11~ar manuracl,ure,,; 

Districl and Stll~ Bc,aps, Ijug>. and Bcraps. cut· cnt· Uus~mrno~ At·eon",.,l L<>~( 'C'll~ Um(e,"rned SLemrne<l Dngs. anti Unslemme<l cllrpings dipping_ I 

.Pound. Alabama .P""."d.l ,._ ~~~'~:~~ I-_--"',C,C,C,"-.- J:~~.~~~_.. l'""~~b Pou~<.1~97 PO?!1~~~7 Arlwna	 .. 4;;2 9 1. Hi~	 __ ._ _ ....••.•••• 

;::U~i·r~rniB __ ::::::::::::::::::::. ---------~~,;,,~~;. =='~:;,~j~"~i,;,,-,,"1 ':'::':':":===I~~"",~"i. ,~,:fl~~,.,,,,,,:,;,R,, I~~~"!~:,:,:":-I'==='",,,!I'=='-'-,-j;~; -' ;~~ ~~o

Si,tll 'l'ot.alCaHro,nla Calilornla _.._ _ -:..- - .4(.1,700 59, ~JJ ",: o..~,:: u: I._.:._.~.~-.:_:_ __ ::__ ~~;I::1'i'~"i"~I::~"~'!'j"~I::j'i"~~i*::j't' 160,738 4SZ:.439 43,563 2.~79 "~'i·tl:-:-:-:-:-:-:-:-j-t-t'I:::i'[·l'i" 	 210 ~O,O~,

g~~~I~,;ut:········-·-· ----:---------. ~4,87~:~ I I~'!,g". J~:~&J. ~'&ll 3~:~~ ----------:iii·::-··········· ~.~ D'IBwFlr'.~_	 _..... 3.';;1',871 26.373 ~7:.o;g9 1.tIO 422,703 . F]orl~a	 .. I. 4':S, 300 11.40\' I.OOI.4H 787.315 825280 _ :::::. ········2j:~;i

'l.Df~ja	 . 541.918 4S,IM ~2:78~- 20.783 3.02~ 41:4.,2 lla,.-all. _ _ 5.829 415 324 ._............ "" 352
 ~~~;Dil;;;~i~::··· - ------------- _;,,;~~: ~~- .···co· ;~-;: ~~; - ==OJ"j,,jo",j,'I,~''''.",l~:~:l:l:c·I~~,"l:f:·l":~;FI~~j"""j:l:~H~'".j"j,",j.",,'I'-'-'-,·j-;j;j;~"~j-,;,!-I'-"--'·==j.i¥','''C'
 El~lJtllIllinqi, .. .. __	 4,&li\l 100 30 140.702 18,034 IQ.275 444 I~,~

TDtallllinQ;~. __ _ __ .. 1.150,234 142.441 53.J07 .181.064 111.092 134. IdS 2.9jo.~7Y 978,2>;6 IM,ISO lQdl&Qll_ _ c •• 0&;.900 38,852 2.~.r 1.725.023 464.419 82.722 120.748 27~4 ~(1,'2~

(~Wll .. _.	 _ 85.9484,182 .._..__ I9J.231 13.339 19.409 '."1~1 34.~29 Ka",,,.,,_	 .. 17. DIS 2,154 .,3,8,)1 JO.Q5fi 14,689 •••••••• ,-:;;~.;;-,- ~:I;l K.ntucky_. .._	 __ 390, 037. S53 24.164,J47 ··'·4.249,583 l~0.518	 103.172 21,8J~ I,Om,5M "'.'-"-' 43d,S{~ Loul.laoa	 .. 403,022 21).617 J1~,~''1 104,81~ 110.481 . 3,orJ7 41".8:l1l 1.015 ~:~~i~"d:::::::::::::::::::::::::::::::::_... 7.623.507 ----:i;-iii· ··········i;r... l~g~~ ~~'.~~~ g:~ -- ---- - - H1 MBllachu..tt... _._._c •••••••••••••••••••••••• _ 1.251.261 4,014 l~ 25ti,f>r<': J17,J07 .'9.(l.4~ -24i:7i4···- 415 171,217 ~~~~I:.~"c.;.. -:::::::::::::::::::::::::::: ~~:~~ 2~:~~ .. :~~. (~:~; ~:i~,~ l~:~; 933·m 2.069.43~ I",¥;~o.i

~~~1~~9~~-;1_:::~~~~~::~::::::~~~:: : ------;~:8M:;;;'~ -----7.-~;;,.. 8~7· ~~~, 5G~ '-'~o",,'~~·i, \~~""~"""":'"' I,~~,,'",:,:,:+·"-,-"'-;';,j,i- .j-;';!. - ~i';; ;~; -300. 45J 

Sinh Mts""uri Tol.I.1 Mi""ouri.~ - ------ .....----- _.................. -----------.-. ·I::'j;i'~'~'j' 16,998. (H9 OO~'~.:~~'t' 7.500.005 'i~~I,:':-:--:-:'~'33(', ·~-~-j-~--~-I::j'i'"~'i'i'"~' ,',r,k 18D, 5"~ I:::i'i"~';';':i::~":·~'j' 18. h~2 I~. 7_\6 1::-:::iJ't1fl:::ii;~tl:::'~i'~" .__~02. 073 n.701 3f,3.1>03 

~f~~:~s~j~~~~~~~~~~~~~~~~~~~~~~~~~~~~~'~~~~ ~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~I~~~~~~::~ ~: :I : ~~j I~~~=,},I:,~,~,t ,,~~,n,:,:r~,~~~, I,:~::~:~:~:-~-:~:~:,;ig~,:',:,:,:~,:,:":,::,:,:,::,:,'=~~~~'~:

Fl,stNewJe,sey.. _.. I 2\10.80<1 G8.4021- 258!i83 37.1,081 Joo.228 1 J.1)l)l) 3.658 

Tol,alNewJ."'.)'....................... 2.701,744 1.100.032 114,fi8f, 1,20S,636 960,878 081.4:-ll I, 617. 41l 4.'),~ 49.312

Fllth 

New Me~jco.............

New Jerg~r- - 	 j::j't'~"~"t· !'~'"t:I~~~~'t'~ro~;'~'j'~';"tll::::j'~'~'~'~·~E';~II:::~'~'~"~'!"~:i"~'~'~I'::::;'~"~"~'~'~'~':II:::::j';'~'~'j';';OO~I:~':' _ 190 21r, 5(' "~';"" ;";'~':::~';.\3~1:::~·,;',;m~' _ .. .._.
 

First"e"'Yo'k.......	 ,14,.l27 10,012 8-88,020 ,';;;3,480 75,HZ 1>3.~'8 9,535 0.728
 Second No,.- 'lArk .	 2£,.~.n Ogl 4, "70, r.78 2O.~.>4 2112. 2m IO~, 007 m.M[J fj~. ~77 W.192 377, .ISO ThI,dNewYork .. 23.418.773 '.139,BIH 7.251 202.2ri) 2,\0.017 174,021 ~4,O~~ ~.3" J30.131 }'onrteeo!h New \·or~ _............... 10.076 14,681 ....._ 3nS,'13 101,639 82,():;~ ",n,:;"	 ''.078
 Tw"nty·fim~;e...-Yo'k	 _ 19'1,78S 12,241 4tJ,690 8~.7f.o 49,915 13,789 0 •••••• 170_9<"

Twen~:~h~~:;~or~~r.~: :::::::::::::'I::;,,;:j:~;;;:::~;~;'":I,:~':' ;,;;:t.i~~;:~:I:::;~,,~,)OO!,t- ,1::'~,j:;~17:j~~"!;:I::;,:,;:;:j: ~;';::I:::'~:;:~.1~:1::I::~'~/j,:j:~;,~;' I:::;":"j;:'~!·:~:::';;;;~::;;~;: t"orthfJerolloa.............. ,11~.S73,'18 79.017,087 13,309,33U OOO.MI; 2,088,460 120,~14 5.1;'•• ":;0 )';1'1141 r,Vl,Gc~O
 

N orth Dakot" - -------------. --..--.- '1 ,"-",."-,-'--,-'-~-,-,-'- :;;;;;;,;;,'-'--;,"I,;;;;;;;;.;;;;;.':~~=---"-' ";:M:'--I~~ ,,,'~':'~: _~~ "":;',"'~ 1""-'--'-'-'--'-'-'-'-':,.,.,.,.",,:,.:'-,-'--'1 ';;;;;;;;;,-,,,,, Flnt Ohio_.._ _ __ 32, 411, ~n 10.486,007 3f"l.938 300,809 103.985 23, r,77 44<;. cOO I ~2J,I83 4. 2~4, 9~0 Teo(h Ohio. _ _ 1, ~2;1. oo-t 4,809 7, 4~2, 180 376.560	 :,0. ~1~	 143. ~j9 J~, ,23 l. )2~. 206 Eie"enlh Ohio__	 ~I~, 434 JO,485 2U2, 070 ltl, VOl 01. OV7 W. U!;I 201. 8r,7

Elghteent.h Ohio -	 89~"i'"i'~':I:~1'~'t'l'"~;tl-:-:-:'·:-j-~--~-j-f--t-I;:d'~i'I";;i·i':I:::=i'!';"i'~';I::i'\'t'i.·~i·~i::j'j"t'j'j'''~' I;~jjjjftl;::~~'j"'j"l'j' Ok]ah::~1 OhiO _::::::::::::::..... '~~~~~~'. ~~. __ .~~:~~:'. ~~6 3n,\ 01.1 1. 2:,:: ~: 530, ~~~ ~4;: ~~ II.. _ RJO, 7J\' 71 ~'_ ~V~;. ..• Ij. Q.;S. 073

Oregun Flrllt Penusrl"enie -	 '	 _ 75.184.831 2. 8.1~ ~jj''jj'''''M'¥",I'===j'jiifil~'''j'''i',· - H, 7ll', ~lJ 4,309 3, 03A. *"',·H~"f~·'~'J·l"fl~'j'~·1"~'i~l' 9G8 2.920, 88!i I, (\ti7, 7&; Ie·'"'=j':ii',"',' I, ;107, 8~~·,·!·I-'-'--'-,-,·1t""tl~,,0._1·~" 11S. l~" 2,30.1. 6W Tweirthl·enosylnlllia	 . .._.....__ ... 2,197.93-1 ,_30,431 .._. 327,osa 186,7r,j IJ.1l.15 ~7j,!'<l\1 J.1H 28.400 

Twenty·third ,Tal-a] t'ennsylvau;a Pennsy]vfini"__ . _ __ .. 70,281, 1.808.OOJ 1182 :d:ij'~'1'j'l'1' Jo, Bl~. or.!- 1';':jj~I::';~~'~·1'''~I:::=2"j'~·1'l'O~I:;>;~''jO,~''~' I. ;;('~ ~, 7r,~. 4Pl 3. 1%.273 1.120.1133 1;:j;J~"~"i'·H";I:;:jjij'~'"tl:::=[J'~'t'j'"~" 1, 5>:1. 021 131.523 2. 3foO. 04[. r:;tieJ~~~:lii···· :::::::::::::::::::::::::.... -'i;ilGii;r,i;' -·····;;-:-:9:.2- -----·Wi:.-f.14 ~U~~ I g:~~~ l~:n~~ ..~~ .. ~H ~8 SOUlll Dakota.._ _ .... ~n,07~ 2,8~5 5.~5f.	 127 'fennel\.,,"" ----.-....... -c,~'g",',",%,'1'1"f I~~~"·,,i,i;~ -, I'·.~.~.~.,',',i,'-.,~,~" 1,~~,·~"'lA';Fi~~~"j"·"'OO!- -~·~,'1""·¥" i~1"',',": i,;,'e-I'-'--'-,-,-"--,-,-,--,·'I~~·~",·,',¥,w,'
 Firs['fexa.s _...•_••.....••••..••••. - J87.r"3	 ... 12,-~'. 4.\.fo28 = 24.461 15~,li22 13.~'61

8llOOn~:t:~a;e_'M~:::: :::::::::::-------------I;·;·.:-:-;--:;~;~;~~ ~~;~;:-!.,~--~-~,~-~--~-:-~--~-~: I':':·~-~-;-~--~'~~I::)')j~,':i:"~'l' I;::::),J~'~,~i:i::·I;:::'\;'~. i~~i:~!::),~~:t·.j:!~3!' 1;::::j~I::I:::,';~:~·~~'·;l: Utah_ _ _ ,',,0" oror, l.oZll 4" 20 l~~

~:r:g'f~i~:~ :::: ::::::::::-:::::::::::::::: ----:i97;i,ii: ~3j' "':i{w.;: ~l ,;. Mc:'; 7~ J,;~: i:.\; lOS, ~~ 4~: ~~~ --- - --;lS7;707' ...'··478;;-i:i' -----2'-0:.< r,ii,'i WaSblngton.._ _	 2,~14	 2,(1 125 11,<jI4 3,30:1 5004 JfI(lO ~L-. WestVirg;nia _· 7.liIl8.~7S ... _... ',,700 "i~,I71 38203 12:703 U;J9'J ----i;:iis.-s;-ii- 2,413,HH 

~~:;S;;~'1~~:::: :::::::::::::::::::::::::::::::::I ----:':::::': ~:~.I C--\-,-,:\~~j.""~~,-,"-I'-'-'--,·"",'!' ,","cl~"',",',;':,;·,r~fl~jj'''''',';,,~,:;·1 ~"j"i''"",' "",','c1•.'-'--j.i.,:~,'c'-j~O,:~c-I'-'-'-\--,-'"",',','j''i'==",,,,',.",' ,f,"~" TOI.aI. IOZ'l_ •••••••••••••••••••••••••••••• 1 I. r,7.1. ",;2_ 140 1- 183, '198. SIJ "4, Sti3. c.o:; l~, 90~, r.o:1 1I. 381, 190 4. 42"J. UfJ3 22, (.28. ow 6. 040. 446 J(i, J8•. 3"1 TDL.l.1llW_ ..	 .1 ].;\%.8~'J.2(1~1 1:11,174."')1 'J:1,(ll':,1<",7 1~,	 ••4,:!30 11,900,315 4.04.';.785 22,406,140 0.014.437 1,\,0~I.P7"

~icr;::a':'i :::::::::::::::::::::::::::::I :~::: ~~~: ~~~-l- _~:._ ~::!'_ ~~ I'_ ~~~~ ·:~~.I --" -2,-:)1",'727 -j 'siiJ;iii' .-.. -222;i£l ~:~'. ~~~ _ ··273;iJ91· ..:'.~~~'. ~~

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H).~ponT OF COllfMISSIONER OF INTltTtXAL REVENUE Hl~PORT OF lJOJ\lr.lltiSIU~EI: OY I-XTEllNAJ.. RE....ENUE

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TAIll.t: ;,l1.-])nODUCTI\)" AND WITHDnAWAJ..l:l \)1' COJ..OnED OLEOIIIAIIGAnl:iE, 

,:", YEAn F.:--UED ,JUN~: 30, }f128, Ill:' COI,J..ECTIO" DIBTmCTB leI.:; ; :! .. ­ .; ",r " . 11"; '·'''11" 'I"g n- F- l!:
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_ ~r I ::f Colorado __ Florida..................... 

Firsl Illinois __ Eightb lllinols __ 

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_ ,< < .Kansas_ ._ :g >' ,I.ouismoo••••••••••••••••_ :o! ;; Maryland ..••.•••••_ ),f,""'''chll5CU 

Fll'Ot Mlssour1........ SI.th M's:lOlIrl ... ". ...•• ii~ Nebrasko.............. .
 ,:~ g F,rthNo" J<'r"~Y... ".". " .. " 

.... 40, HIO Kamas._ .•..• •.•. _. _._ ••.• 183, 617 Louis;""•..•••••.••.. __ I, ISO U"<"yl.nd..•..••... _.••... 1M,Mt 

'" I ... [}±JI'~ llass""husCIIS••••••. __ ,=! 11~ I :u,,~la .,.; 1; z:; ],f'"h,gBn . 10. 8,'10 Mlnne-'ote..••.••• _. _ .••••.• '.".'_' 

First lI-ils,'oll'L _._ 3U,UlO Sixth Mis.Ollrl .•••.•_. ...•_. AA,1I44 . I .. • "''''' ". :"'''''.,.'''' ""~. -"" ~c ~o" Nebrllllkn _ _._ :'.J.:W> o 

:il. ~'" 1;;; ..... $- ::o~ ': Fiflh Xcw 10m)·..... ....__ 2'Jt, 452 : 

, ..... ,.

;;; First Ohlo•. . .•••_._ 121,00.:> < 1 '. Tenlh Ohlo _.. __ ..•.. F.le,<,enth Ohlo .••• as.1>,',jI ,.; ,.; ~§

:~ OregOIl__ .••••

_•.•••••• ....__ U,lO'j Rhode Island __ • • ._••. __ 2tl, 8;0

":O!

, TCIJIt"",-,<,•• 

_•••••• •••• __ '1.DM ;1 :~ J Second TMalI.... •.. ._ 61, 73S iI ~rs:l~~~~~:: ::::::::::::::::::: ...--?:i;iGli' IH l~ Ii I 

L;e Totel __ oj ~,ooo,Ha

.!:.; ,~;~ ~~ ,. ,II .",,~ ,," o;c::;~~~ '0 

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,." W..·pai<l. tor Mport, U"Il<>d s!.fored 30, 1928 

SUilQ,i

1 1 I· I 1-,- Pouud, l'OU"'4 Pound. j"",nd. I, 1~1 ---.,-_ .. __ .. J,1311 71,160 42,824 ---'···"·~'-iii·I:::::::: 3.2lJ!; 2flI,rea WI. no
 51.3&, 3, 763, 472 2, 1l-l2, QM
 UQ,OH ····1·"·"··"1······ 6:l1,Q3.I ns.. 11.).>6 MO,li61 1>j,.\IJO - -- .....-.... 14, ~,b OOO.2~3 1I6lI,290
 

:.'3.'K,(o I.B".lIln 1,4GI,1l5
 

l,'OO 1:II:I.5,j,'j 135,420
 

H3,G..'l\I t,:.3,j,f1l'l 3,f.63,446
 ._ Zl,~ 2,,2,1
 

'\ I 4~1.~10 477.470
 ............
 7,4~B ZlI.882 1bJ,71O
 ~~l! "'.J:!' 4G,B2~
 

:L1,M'~ 11M III 34U,,';\),\
 "··s7i:07,g· ~..,,' ~, ~, 1:$ -¥:~~-1:~~~~::::: :...... '~'O&ii' {~'~ 1M;300 ::::::::::::I---··s'·4i.i· :::::::: 9.iiiJ .s.-"""d Tc>llS......... 9,2Oi <>to,MI &I9,[lH •••••••••• __ 180 .. __ .... 6,821
 

~~.'~ TOI&1 _ JOS,191 15, 3.51, 1M 1:.',303, \lOS I, WI, &'is 1,159,020 1. ~~ ilr., 8q 

o • 

~ ~ TABLI; 32.-PnODUCTION A:"]) \\TITHDRAWAL!; Of' UNCOLOll.ED OLEOMA1H]AHINE, 1 YJ:;Alt ENDED ,hJNI;; ao, 1028, l.lY COI.I,l,t,:TJOK DISTnICTB 

~:::: :::: "" . Wllh· 

dra,.,o g~ * f § Ooh""d free 01 

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" Dlstrl"t July I, Wi\h<l.....

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~gl>i Floridu.. 

_.....•. __ .. _.......
 Firsl lUinol._ ..• _..•.• .... i'" 1,318,6112 Eighth 1J1inol:< ... _....•.••.. __ c_ ",'" IndlnnB._ ....••••••.. I ·1 g 
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146 REPORT OF COIln,1lSSIONER OF J:STEn~UL REH':SUE	 1 RF:PORT OF COMMISSIQXER OF INTERNAL REVENUE 147 I TABLE 3g,-PRODUCTION, I~I'ORTATlON, AKD WITJ1DR"'WAL8 01' PI,"'TlNl;> CARDS TARL!:: 40.-MoNET!! PAID TO COLLECTORS AS PROCEEDS OF IN RE'Y ACTIONS,

Bl~ MONTIIS, YEAR E:\DEO JUliE 30, 1928' , JUDUldEST!! R!::COVEIlEIJ fN CIVIL SUIT;:;, FINES AND PENALTIES IMPOSED IN 

CRIMINAL ACTIONSj AND COSTS, AS REPORT.tJD BY CLERKS OF UKITED STATES 

COURTS (FURY 151S), Yt;AII EKDED JUNE 30, I028-eoD~inucd

Month 

3,z:3.l1 \,~g,~I~ ~,~	 3,3:19,634 

4,OHi,ZM 

~. 914, 43S ~,(}H.039

~,<r.!rt, 90s 

4,400, 660 4,861, 6111 

~.4&l.81n I ~,~~,~

"'" '00.='m ~14, ~211

IJO.l.M~

U21, ". v.!Il

44(1.4/1.1 '"
 

388,321 

~85,\l27

;~~, ~~;

I!
 __ __ .._._. ___
 ~2~. 22 1,_t08,69 g~a:~.e.-.~:::::::::::::::::::::: - I,~~:U. :::::::::::: m:~ I::::::::::, . 337.00 P<mnsylvani.: •••• v,•• v •• I '" ,~,vv·1 10,060 I l.F>Oll 

,.
 •• __ ••• _, __ ••••••••• __ •• 24,072,171	 First dl.trlct_.••-•••••••••• _"1 .. _-1----·---···-1 1,3~000 •••• _._ •• _1..........
 1,360.00
 Twenty-third dIstrict•. _••• ' ••• • _•. . _.••• I 3,613.2~ •.••••••••.•.....• __ 3,613.22 Rhode Island.•••••• __ •••••••••••• _••.. _.• . __ .••••.••• 49,692, 1m I"G: 1G3, 800 3ll,ooo I 21, 0T0l, (o8Q	 1,200.00 •••••.•• _ •••.. _.... 7,200,00 South Carolln _••••• _ 3, 8.32. 47 .,. .. 1:u..00 •.•.•...•••••••••••• 3,G~7.47 T6IIII""soo•••••••••• _•••••••••••. __ 2,161.15 51l.SO 4,ll(I(l.00 ••••••.•.. 230,60 7,800.M To%fI.S: 

T"'OLE 40.-MONEY.'l P,UD TO COLLECTORS AS PnOCt;ED.'l 011' IN REM AC'l'IONS, First 3,673.10.......... U06 3;714.16 di.tricL.•••••• __ •••. _•. _••••••.•••.. . __ ..•••• Second district _•••••• •.••••• _..•..• 1 .. _ __ ..•••.••••.••• 

I e,6~30 t2L62 9.00 6,·Oro.02 

1,&0:2.00 ...••..•••..••••• _.. 1,6O'.!.00 .JUIlGUENT'; RECOYERED IN CI\'IL SUITS, FIKES AND PENALTIES IMPOSED IN 

CRI/dI;o,'AL ACTIONS, ANIl COSTS, AS REPORTED BY CI,EIlKS 011' UKITED STATI:S 8, Ill&'.w ••• ••••••• 210. 24 0, 480. II 

COuRT" (FORM 158), YEAR EKDED JUNE 30, 1028 ~~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~l~~~~~~~:~~~ 1,3001,601 ••.. __ ..• 321.M s,m49 IM.OO ••••••••••••• ._ Iso. 00 

Tots.l._ .. _..•••••••• _••••_•• 47,S60.131 3,4M.75 , 161,OOO.H 1 1,m,U1I8,I7o.S7 I 2:N,747.1H. Jud\ffilenls Total for llscal yearlll:1'7••••• :M,II2O.5J 46,363-06 182,326.73 ~,I77.n 1>,4\17.33 r.I,ZJ4111 

I In mm DIstrle, r.:ucs, Imomst Coal< Total I: Clvllsuits, Pines Ilro""cds 

,k ~n(1
 

boll~., Me. pennlUos
 

suil.son 

Alnhama. __ ._ __ IJ,.:M,97 fO\300.IlSI••.••• S~la,tlZ t7, ~37. 01 I' 

Calilornin;	 I 1:l,67i1.~21•• _._.____ J11.G3 26,312&1 

1,023.00 ••.••.••.. lI33.M 3,~~&.l

.1"I,.,;tDIsITIC't_ ••..•..•• I:l,M7 4~ . 

C{lloS.::.l~_~_~~~~~t_._ ::::::::::::::: I, ~. ~. . . ~.OO •••••• _••••••••• _ 1, 200. "0000
 

Georgia _ .. ...•..••... 2Zl bO •••••••••••• ~~:; lii;m:3i· --'i3i·iro· ~,J,la. 70
 

Connecticut.......................	 _
 

._ 331.60 4, ~2L 67
 

Illinois:
 

How"'	 ----------.1 - {.Itr.l.07 r.... Fi,.,;t disLrioL _. ...•.•••••... . __ II. «n 00 12,=29
 

EighlhdiSITil't................ 4&O.W ••••• _
 Ill, tlr.. 03 =~ I, :;..&5.43
 

Indlotlfl_ •• _, . •..•..••• 1l:>3.3!1
 .'00 ''''
 

Iowa._••••.••...••.••.•••••••••••• _•.•.••••.•.•.
 11.701. 0000 132. 11 II, \li!6. ro 

3.1lS7.03 1!!9.67 4,177.150 

2, 0,l.5, II :l'1./. II'.! :l, 179.13
 

Kentllckl......................... 45•. ~~
 

Ka.=... . ...........•.....................
 3,611.\ ~1 ····ins­ ~16-00 " 716.1K 1,89-1. ,5
 Maln~ ••..•••.•... ._ ........•.•.. ....•••..••.. 1l.'(J.no
 

l.oul,iana ••..••...••••.•. m.71 :::::- . J,MI.9~ noo 

,",,00
 '''' 00

MIIMa(,h ...'etU. • • •••••• 00.00 •••••:._
 Maryland __ ._ ....•.••••••••••.••.••..•••.•.• :l, OOJ.OO I. 1:!7. ro ...... _...,....-_...- 1,177.150 , ;~'
 M ;ohigsn: Fim dlstrlct.. .•.••.••• "'..".. .••••.• ~,MO. 00 M.88 3,i1Il5.88
 

Mlp"C'Clll._ ' ••••••••••••••••••••••••••• _
 700.00 2,4!1(1,OO >
 

MiMissil;'pL..••••.•...• _..... _... 2,IIKl.tl9 .••••.•. _
 1,700.00 

146.42 4, 7H. 51 :~

;\·II<sou,,:
 

FI,.,;. dist,i't _..•••••••• •••••.•..•••.•. • _.•••.••• 8, S7i. 00
 

:l, 42:3, 00 

,~~ ,..." 5, $1.00
 

MonlJltlfl_._ •••••••• __ • __ •.••.••.•. 7.10 •• • ~25.oo •••••••..•..•_., ••••
 Sixth dlstrlct._ ..••..••.•••. •.•.•••••.•. ••• 3, 661. 00 

:l, 

""-'" 77:1-. SlI H.~
 

K ....do ._•.•••••••.••••••.••.•_•• __ . __ • "'.•. _ GI4.2.\ •••• _•• _•••••••.•••• eu.~
 

New Je,.,;ey: Fifth dlstrict_ •• _._ •••_•__ •••_. _. •••. I, GOO. 00 .~ •• _••••••' •••••••• 1,600.00


New Mowoo•••••••• __ • __ ••••••_. _ 9-1.78 .•.. _ _. __ ••••••.•••_••_••••••••••••••
 

~~~~pShire:::::::::::::::::::::.....:::: ::....._ .__~~::::~:. :::::::::: :i~

"n 

./ 

., - ./1 

I>I/\i, 1~.1 .••••••• 1 3, ~'". UJO I 

Lo,t or ~~~troY'd

InTern 

lJisl.tlct CIl5<JS, 

prprocds 

,m,	 New York: 

S~od dlstricL•••••• __ •••_•• IJ, 2!lj. t.6 2~ 1 __ Third district.•.•••••••••••••• .......... - - "
 6,{.'j(/ ________ ••••	 Fourteenth district•••.. _•••_•• "'-" 

~"oo 4,"01 • __ .••••.•__	 Twenty-first district•••••••••• 10,14~OO

l,ns _______ . __ •. Twenty-elghth dlstrlct••••• __ • 

_........... North Carolinll_••••••• _•••••••••• ""~ Ohio: --_ ..--	

""-~

1.72!l1 __ ""_'_'_' 19.69 3,0$. (;G ~~~kd:t~:;~t::::::::::::::::: ...::~~- _:::::::::::: .-...~:~~?~ '1:::::::::: ~73..37 213,31 --""{roil' ""--\'500	 Eighteenth di'trlct.••••••••••••••••. .. __ •. . _ 10, ~02- 00 1763. 83 I, SJ:l. (IS 21,898.81 

Jndgmenl.•
 

CIvll .ults, Finos
 Interest Cost. Tot.l 

suits on ".d bondS,ote. IlCoB11J""
 

'1,610.B1
 Ii, 8r.. (3 --$i;Q:ii'~~ Z3J.00 2,H5.25 !;(l7. 6(1 im.M 

~". 1I, oso. OIl

::::::::::::1".'e,. 2:6.'37"1:: :::::::: I"'$~i,:oo' 6.,014.1:0:1 ""~
__ 

- - , ---­ --­ ~...:~- - - - ~---. -----_:--~- ~-"=-... -. 

TAnu: 41.-ExPENSE!l C>F TU~ b.'TF,nNA" REVENUE SERVIcE, FISC.\[, YEAR ENl)ED Jmm 

A. DIBnURSEl>IENTS llY COLtF.CTORS OF ll-,'TER'NAI, REVENUF:. , 

an, 1928 

, 

•

0

0 

Mi,,,,,l· T~tal •

lanOO llS 

"

0

• $~1. ~5

0 $~5, {OO. 26 0 

4\18. ~5 M, SOr,. 10 200. ~J 116, OlB. ~2

4~l.OI ~ii4,283.7~ "00 ~~.9~ 323. 0IIl. ;1. "' \rl. 56 I27,2,18,g7 " 1'J9.07 Ii'll, 02&. 7t 0 

n~. 00 '15. ~21. 21 Z 

l,5noo 163,1)('2. 7~

2H). 2'. I12,lJ".~ • " ~~, 44, Gll\_1 0 122. 7~ ,15, !Il;5. 3~ • 117.91 r,'J.l,l~5, B7 

3~1. W IT{l,~la.H "

Z 21~ 00 20,1. 460. (0 

f,~~_ ,17 19_, [Il~ so H2.~4 1t,I, Ii!. G4. • Zl!2. 70 ~W, 6l<:~B Z 317.02 160,ll17:(IO ,. 77.42 - 81,387.5l 

1.40j[~ lit :29B,317.0G 

1.B:U.~ Mn,ITIl.H •

" CII.m 31 &. 1""",. I < "1;5. 4~ ·2l~,403.27 " 16~. 46 f~, O(](J. /;7 Z 

251J.21 16l1,06.j.l~

tiLl1l 100, \181.:1/ 

(](J.86 YS,6[J ~4 " .'>S.51 Jr04, 200. ~~

61.00 33,791.119 

100,5-1 70,00.1.14 

1,1m ~~

I, ,158. 7~

I, 41)1. 71 

35~. 44 1iI~. 8l 

1. 25 

$--(20",. J4 

410.00 1, 191. 8~

Supplies ,."d eQ"ipm~"t

$i'8.25 

11l'J.H 

46G.12 

2,234.G2 

2.~35.~71 sa~. 19 

~OY. 12 294. J7 77~. 24 GZ3.1llJ 

f,;J'l. l[, 

268 7~

t~ TO ,.~

li.oo 

"4i:i;,~

17. ~~

44.25 

10. O~

Telagraph Rent 

3f.o. O(l 

3,120.00 

$4,200:00 

So I~I, 44 

lU. on 27 li:~8:W- S.56 J,Oll.ZI! 

1~. 282. 51! 8.41 SiO.1O 

9,307.6.1 120.00 3.18 I I, 7:J~, 20 

1/;,41\.1.~7 ' 1, "'Xl.flO ]];~8 931. J~

20:",'. ,\7 So 000 00 11. ~7 ~".rxl

I~, 3~~. ~l TaG 1, S10. I~

7. 374. 2ll '" 74~. 20 

.1,525.79 ------_ .... - .2,1 425.01 

0,475.00. I. 87 :), Zl!7. 88 

11,557.14 <3, ~OO.OO 1.10 2, S73. ~9

17, 6~\..1 roo 2~ 1,440 rJ.l 

11,3,2,33 ~. I~ 1, 87~. 70 

7,1%.81 7, 14(. " G. Y7 :IiS. ,\.\ 

140, ;~~ •.~7 7,200 00 ~,81S. 70 .. I, 181. a~

'J9, B.'>S, .'>S ....-­ 4,81.7.108 ···4:8iiO:oo· ....­ n70. \<5 

7U, GI~, 10 ----_...... 12, 4~~ Qr 18.30 278_ 00 

IW, 564. 8" ____ L .._ )3, BJr. 4'1 3:000:00· 2.35 !!-IU 81 

27,770.25 2. r,.lfl. 74 '"" l\~. 4~

'13. 33:1. 02 ....-.-_.... ,1.100,03 - _. - _ .... -­ <'il. (() 

Di.l.rici. 

Salal"les or SnlJLe, fit I

ooHectorl', stilre 'l'rn\'01 ,'_ keeper­ ""l-'nUes, gnUf:etS r'fIIln;;es ol~t~ •• e'c etc' 

------------- ----,-'-I~~-I--~-,---I---I---I--I---~

$8n,102.7~ •• __ .c...._ $li,ilOI1.85· 

4G,3M.62 •••••c 5,1:.':3.:)2 S7,451l.~S __ ' J8,(91.8~

~4,9B5.1~ ~~.~49_~1 1Y,283.34 

2'~),01r,.07 IJ.~17,99 13,~R3.74

11~~I~.li 9~(6JfJ

1.1~,9~52il ••• __ L!_ •••• 5: am: 34 --iii'-~w_-oo· .._ ;)4,5n~,OI __ l !lA~.46'

14:),l74.~;J -­ ••of­ 1r"31S.08 Wl,H~.12 __ ' __ .,_ 8,945..'>9 38,113.:J.~ .",. 5,30Q_zt 

45, B~, J2 

1 

....L __ ••• 6, 254. O~

. . I' 

.'>S~. Y71. 20 r04, 072. 34 H~.J"j-42 10,473 34 

17~, 2'H. 83 17, tn, 17 

178,.1Il3.70 1__ .... ,---­

1l4.'JBa.?,2 ,_:: •••• 

1~7, 308. 7~ 7.1, 1~1. 00 107, or,.'!. 77 43,257.00 75.301.6l l _.... 2,\1.4SR.00 3O.02f,~3

4!\8, 394. 07 lB. 9'lO. 92 20:), lOa. Y3 ~. 264, 32 

201, '34, 80 5Y, 01i1. lJ ._•.•••• 

.\JlDroprjalion 

------­

"- ;;;

,> 

"..-ooilII ..

72.P~.::J 5.721. 32 " !'.'J8 00 ~3~, ~I 2\18.471 Jo,,ll~·oo

1 

2;'),<bJ.30 ~: :~:J8: zg --~~:iiiJ:oo" J.47 1,587. m." M I 1,621.32 1, ~"' .•". 30', '~';.)4 4,7';0_08 J, JoL:J. 00 J2.lH 142. [., iM.2I' ;;').m

30\). n2\), r,:1 ~~, MO_ no 7, &~1. 2') ~6.'-,JJ.',~.

4aj, 230.~:; 7, ~.;5. 00 1, :['9. 3-1 

'),521. Tn .~, .1'Jr.. 77 1,244.91 1.040- 22 (",5.00 47t..79 1<~, 320". I~

.1'j{I;~~~ 7.1 rol. ~8

:1,52.\.00 2, 271), ]1 --~'-im'oo'l 7.M 1. nll2_ fO 9.1R. j~ 1,734.72 3S7,90lHl.l 7.90 

2"1.~00,01 8. 27~. 00 i~,lnoo ~. 100. 00 .4f 920,48 3. rJr" os 540, (lO '/31, UTIl. n 1,1J.~7,G2 ;In.'IY Ira, 017_ 7:, ~'OO. 24S, 22 7.200· IX) ~,570, 52 12. 'MIl_ M ,1.00 _laG, G5 n~, 2l 4, 7GO ;l~ ,M I, 211. ~7 2,271. 02 !'1.~ 2Oll.lI'J~ 01 1.17.~~~.Or, 14. 12'1. ,;~ 1,012. Gl 12~ r.l t••\77. ,18 1M, '047. ';9 

49, ~"". ,m 

2-11001 I~. 35 ....... -'
 5, r,2~. "t 2.M 1110. ~9 5"\<. 7~ 42~, ~4 r,,1, ~:;j. 89 4,500 00.1 

130, Or.~ 87 0, ~:Jll. l~ ~, 708, Ir, 2. iii) 922,25 31'1',. i1> 141,400,00 07,~&l. 6\' ~,M2. 48 7. n 730. 4~ J. :102, ~o liP; I 1O~,4S~.,..-;

T~,l\rl_ 1~ Hl,4f, 83, 002, 

2n,mO,34 

:J, 514. 51 4BO.29 1.271. :10 ---i:iiw:oo- 1-5U 

c, • 2.M~.% B~9, 12 :"J(l. o~". f~

Il4. 020. 111 ··_·:__ :·---'1 ]5, 11.11. O~ 8. iii nl.o~ I, ~4:l 17 7,289, H 1-"1 77 lii/)_ iB J3J, 203, fa 

102, ()Il.(l_ ~o 8. 17S, ,I~ l~. 00 ~2, B2 ),lOr•• oo 17~ ,,1 -. ---- IRio 37 (J~.I71.H

1,0.\,:. Ill) tH,6H sr. 4Y7. r,:; W~_i4 1'n a,1. ~,j

'1l-l7. t,'J ~,5B7. GI ~gg~ I 3,\Y, fit,,' 20 II~~. j'; ~17_ :,7 1.17, 8i ~P. J5~. ~~

14,1103.00 2, G57. 'I~ .SU. ~7

C 

:,21. 45 If,;J, ~:I 1,-,2.14 72, U9_ 11 

i~J. Il.'i .",.123 M.Y~ I sa, H7A~

M3,2" Iii l. r,~ 1."]. rI 110, .19L 72 

)'1, 7~2J,(I 1114, 3Il1. J2 

13~,~1I.lI'J 1TIl_ liM 24 G2,GI5.4~ (,-,-, ~3~ 05 

.I1,or,r, 19 W, 00•. W 13,;' IN'~. ,t! IG:l. 93~. f;(, 

IHIH.51 187. r,~5. JO ('0,003_ ()4 1l0,9Bf,BI 

2U.():JY_i9 2')~.OlHIl!

4~, 781. BIl sr. ooL 25 

IO,049,I:l;.7J Jl,479,027.21 

Alab"m~. •...... _\rb~na . ArkaosEl5._ .•.. _ Cali[omla:

First di.trld 

Si,lh d"lriet•• _••• Colora~o_ .. __ ••••• ­ coonecticut..._ n.lsw~re,..

Florld~. ----­ Ge<>rgia....... 

DawaIL. ..••• 

Id~nn_... __ ...•.• _ 

llllnoill Fil"!t distrlcL. _
 F,l~~t~ distrIct .•
 

In'1!flJla....•••.••_. Iowe..• __ . ••.. , Kansas•..•.... _ 

___ •••••••• •••••••• •••• 

_ 

______ •••••• _ 

..•..•_. -----•••... - ------.-••. _ •..•••• -----. -••.•.• •..•.•• ---- ...••.. , 

.••••... -----••••...• •••..• _ ..•••.. ----- ..•••.. -----•••. --•• 

•...•_•.. . ••••• ---- --••• -,­

••••••... ------••..-.------••.. -­

K~nl""~y .••.••••• -----.....•_. -----.••...••
 LO<Ii~lana. ....••.. _
 l>laloe .... ' ••. ..••••.• __
 Maryland_~. .••••_
 

Mass...,hus.tts••••.••• ••...•• Miclli£nn•..•••• __ ,·
 Minn~""la •••••••.
 

Ml'llissiPl>I. •••••• •••••• _ ---_ •••••••


MIssouri: 

Firsldi!lricl___ _ - Blxtlldlmiot•• c .... ..... 

,ii~~~E.::::::~::::::::::::::: ::: 

NeW lIampshiro..... .••••. 

_ 

•.•.. ,_ 

..... . 

----- -.­ •.. __ - ----•••.. ­

N"e... Jersey' 

F'1"'t distrioL_ .........••._. __ •• _. Ne:~I~,1~~tri"t •.. -------.....•••...-------------·-··· 

r

Ne'" Ym~:

First rl,';[,i'1\...•. ••...••• _..
 

Seo,nd Ji;trict••••• _
 Ttljrd djstriot ...•...
 li'ourte""U, ,1i.I·r.'c~. ••••••••••• _ T~·onty-nrs\ di'lrlct_._ 'l'\,".nty.~rni'lh district 

North C.roiina__ •••••.. NorthbakQta•• _ (lJ,r,,' ­ Firstdi'trloL .••...••_.. Tenth districL _•.... 

__ . __ 

•.. -.­

_ Eleventb dJ.tricL __ •••••'. :--- - - -•••••••••••••••••••••••• 

Okl[;i~hloon(!l district --- _'.:.:::: •.•_.__ -......••..:_:-_-:. '.' .• -_-_-_. '.':.:. :_:.:. :.1 

Ore£oo _~~:::::- •. :::.:::•.• Pe"n,yl".nia_ First dj~trict . _ .__ __ 

TweUth ,1i.lrLCL ..•••...•_ Tw"nIHIlI,d district 

Rilooo I~h;nd . . ...••• SoullJ CarolLna. SO\l!I, na~ora __ ...••.•._ ---'•••...•••• Tenn"""OO.. _ '--------------.... 1'e,as: .•••...•.•. -------------------

Flr'\ ,11,lrioL _ 8e-cond'llstr'oc-[ -------,............. ---------­

.••• 

...• 

Iaoll_ •.. 

F~J,~~&~~i2j~:·:
 WiSCO""in_ 

n,omlng .•. 

~'otal.

__ ....•••::::::-----•..••..••• 

:~~~:: ::~:: .::::::::::::::::::.,.
 -- ••- ..••...•••...•-- .• 
i 

~~~

~~ -~---- -~~~~~ =--- - . 

T/llll.-E 4L-KX:I'].]NErfI:S OF Tlll'; INTHIINAL REVENU)i) SlmVH:t:, FISCAl. YEAn ENDED JUNll 30, Hl28-Colltinllcd
 

D DIBllURBF.ME:<lT8 nY INTIWNAI, REVF.NU:r. AflENTS
 

Cnlltll'th,g Ih. internal ro,"onu•• I02S AllJlroprlntl~n.__ ._...•... 

I Suppli"" 1\li<",I· 'T.le· ,..,."' I Trsvel Relit T.ll'l(T'lll'h 1I",""Ill. ol...~'. ~lhaDa lanfClU' ""1"'1l58'l eqUlpn,"nt ciC. '"' -----~- -~--

~13. B9 $331. ~~ U21. ;" S361. 16 Atlut&.....•••• · •. ...••. ·_.·._•.----..--•. --"-'. Jl~2, 71ll.1R ISIO.851. 00 $1. 0Il,,- Oll It!.fJO 2111.00 200. ~2 llalllmo,c•. _.•••_.•..... .••• __ .'--_ ...-_..-_ ..----..•••. _•...--_ .. 322, 0l17. H. ,,72. ~~

In, 710, (J(I ·-i."27­ 1,711. 9:\ 1.G~'~. 72 1,022.07

1, M7.9:1 ;17.211 "n~l<ln_.._' •... •... _ ..••... __ .. _-_ ..'.' 11", 2117. NI ~7, 121. 1~

.~ 887.18

~.()r~). 0<1 nroo'<ltn. 4J7. ~71'. 1:, 4. m', 17 21. WU 1lr1 . . •• . ••... __ ··•·····•·· ._-_•. _-'­ Koo 7RO.{lI1 l. R~'. 91 1,I;l.RU ndlTalO••••••••••••••• __ ••••••••• __ ••• ---- ••• _•••••- -- .•••••--_ ••• -_.'- 2r,5, ~Jn, c., :tl. r.19. M ,.~ 1, 1, O!'J, &I. 1,0!l!i.1I-l 13. 100. 22 'Og. 44 2, I~o. 00 'r':l1, 7111. M H. 007. 20 r;htMlio•• ••• __ •.•••• ••••• ------------•••---- •••• ~. 31 717. f,2 361. 14 ,21.80 1~. ro;'. 20 ~.rd2oo Cioclnnnll.. _.' . _. _•...... _..•••.••--" ._-_ .•---. ---.....•.•.- . l7P.3\1-1.97 11.14 1,371.3-1 I, ~2'L f'" I, '!72. :J-4 Tti.87Q 12 21'1, BU. 41 c;l~nlaod •.• ._ _. -. -.---.--------.. ---- -..--- .--•. -- ...-. - - - - - ....... In00 ... 11'& 00 ColumblA_..•. . _•. __ •.. ---.---.---•••••.----.. 611. 600- 1 11. 261l.l3 '.00
 81.57 1,0I"l.41 r>:l8. !:O 8:.:l.'l\I Dall.,.),. ~Il, 080. J1 )0,42D.00 •••..••_. .....•-. -. -.•.•--•.-.-•. ---.-. --- --..-..-•........•. i\3.1.VSS.2.l
 212.3P 237. el 236.7', 2S, 931. 8ll 

n,el<.01 J).nv~ _ . , 148. iOO. :1'1 ······· ··__ ·_·_·_·_··_··· __ - --.-­ ··ii;~9j:((,· "''' 6.35 I, 1l~.1lI 4:J:l.bIi )37.S.~ D.trolt.•..•_••. _...........••.....••••.-. --. -. ---. ---..••-....•...•••..••.
 268. in,!>.1

111,158. 7lI ----_ .._.. _- ~. ~3 Pl. !J() 22.31 333.00 Grox,n'bnrn. __ ..... _. .•• __ ... _... -----.-•. - ..•••...... ­ 119.212. r,p ~3:.-1.H ..... _-_ .. _...-_ ... _... - 10~. 30 19. ,'lI 61. O~ 1I000111lu._._ ..•••...•_•.••. _._. __ •• ,--""-,.--,,,•. -,­ 44, M.1. ~P

?.l,07;,O8 .----_.... _- ,~.OI' 3\1.78 J2, 8~ 322.r>O Huntington . __ . _.......... . . ..... ... __ • - - -.-•..--•..--•..--•. l~·l, n17. 1~
 21~. roo 300. (J() IS, 805. 6~ 1. ~2 fill. 25

~o. 330. 2(l 

W1.(H8.fJ'I Inolana1',,11,. • •••••.... •........••.. -..•..••-- ..--- ••--.-.­ ---8;i~ii'"j7' [111,00 ~1.;'~, 1.010.32 OH.40 Jnck~on.llIe..•• • ..... _••, ..• _...... ----.'" ••-.----•.---•. 211'. J\l~. no ....._-_. __ . 12lU1 137,70 S, ~73. 57 ".00 221. ~O l",ull"l11~.... . _.••• __ ._. _.. ' -. -•..-. -. -..••-••. --•.•-. 1JJ.2J~."'"

11,175.81 --_....... _- .75
 41l.OO WJ.lO 475.10 l>IIJ ...~uk"" _..••._. •..... •••.• ....__ . -."" -. -." •••..•---. ---.. 180. 4~". t6 24. ~3 &I.!. ~O 697.13 614.lr.l S..,h.llI 11l..1.4i1USI 16, 712. 8-1 •....• _ ._ ..•• .. .•.•••.--•..--.­ ~2~, 52S. 61 11,7~7_O-; -""600."00' \1,16. (l,~ ;01. 00 U7.M N",""~.,·""""" _. -. ._ -.-.- --. - - - - - --- ----. --- . ,. ro I, 18-1. 32 I~P. 10 H!; 2Il N Huto To9, flll,1. ,S 23, 2'04. &l 1.627,{>(i , __ .• _ _•••••• _••• _.. _ -. . ..••.•----.-'-'­ 'WI.H Il'.O.oo N O,l.anl 32, Il.51L 2'1 -----_...... 73.15 .. __ .• ••.• - ------- ------ -•••..---•.. -•.•_. U~.ll2O. 23 ""00 :0;.'" y",~, ..... __ ...-- 1.018.22 1.l'fl.L 18 7];.0> I, :MI. ~58.60 3. 527. 2IlI I. 1ll12. 2!1 Seoond division '•..•.•_. . _•.. - . --•••..••- ...--- .. - -.-.­ 3'l1l.79 414.07 ~70. 84 Up!'", 1.305.82 :I-!ilI. 0:' .. ,nol,loo , ••••••. __ " ...---- ------- ---•••. ---- -- ---.- 00. Il22. 87 w. C2 a45.M ~1l2. ~o ,12-1. 13 lI.l2(1.0:1 

22, 51)2. W _ 193.1152.42 2n. M7. 57 I B,22 69\1.77 100 09 103.99 3~:t~~~~~t:.~::::::::::::::::::::::::::::::::::::::::::::::::::::::::: :tlD. ~[III, 25 mi•. U·l 1.~1.ol2 24,112\1. :M -i;-'; ~;;:7~' 1,37 1. 878. liS Phll",lol),hla. .........•••....--. . ..••..---.....­ 57:l.WII.17 P!tt.bnr~h_ ._. .. . ... •. • . .•....---..••... 317. 401. l:l Zl.000_1.11 ~. ROO. IH' 5, 18 818. :l2 751. r,1 l.m.w o.w ~.oo 1.9~~.$ 745.]0 12t!.812.n H, f>8l!.12 4.440, n llIehmond.. . . _....••••••..• _ •••••. ----•... ­ ~2.95 246.7.j 17,679. ;6 2.341).00 iG,58 127.00 Salt lo~k~ c;lty_....._. --- ...•----...-.-•..••-.-..•••...-•...••••. 111,. &;~. 20 g, 0'..... ~o 1$. 3,\ 2, (',,1.\. 13 2, 11111. ().j 1. ~21. ~7

l03.N San Fran"""" ._ ••...••..• -•....•-.-.-..•. ---- -.-- ~. 74~.,\r, 42, 279. 39 G. I, (1;8. 59 1,012.43 591.21 ZI, Olr•. Gil 000, 00 seattl••.•....... .••••.......... .•. . -..•-.-....-•..----..•• ""'2,502.25
 ro.~ m.~

II, i':I1. ~~

lOll. 1\l4. \l'\ n.2W. 29 10. II IM.W ·'-j;iiOO."U:i- •. m WJ.¥o 237.10 2422\1 :If,Il_ O~ 300,~1'iI.ll'l 11.79 w.oo 21. 95

lfi,711.<1.\ 219,1l3.~_13 ~. 3~'. 71 ---2,·7is."oo· .7S 1" 00 162. 117 .... 00

;o~. ,;1 i 'l:S, 41>-1. 95 

·i:1r~~~'~~~~::~:~~~~~~:::~~~~~~~~~~~~~~~:::~~~~~::~:~::~~~~~~~~~~~~~~~~~ 00, 914. 91 

173.748. ,0 80'J.0.' 20,2:11,13 Totnl ..•...•........ •....•• _._ .. _..... __ """'_""_
 16.410,3Il.11 7IG.:nl.05

T.W 

~IU.(80.4J

839. 261. ~2

7M, ,',(;7. M Hn. B91. 21 ~m,gH.M

66~. 414. 'ZT 

197.004.M 

31~. 470.99 Bl,~73. ;1 ilIl3..OOlH 

IT&,:U:!-~~

'lOO, Ti~_&1

U~, 137. I; 

00,021, liS 

Bl.aM.OI 

?l7.fr.7,02 

260 1M ~o

1~: 3~~: 10) 193.122. 'ZT 183, llIlO, 71 

:l3fl. 0l0.:IS 3M, ~01.;;

19J. 114. 2.l 

1.'1-12,9-17.70 !lS,021.~

Z?A, 00'l. 00 2l'.a. 091. 08 ~2.~. 515, ~O

a52, OM. M I~ 810. 31 Ilil. 1M. Zl 1ll17,S10. H 314,307.75 

12D.lllI.J7 

SIll, 693. r,o 

248, 01r.. 52 Illi. G71l. ro 

375, M-I. 24 " 

'Uppor :-lew York dIYlslOn o.T,at,II.II~d M8Y I. 10Z'J, I P~I\ of ~lUpl"yoos ~r'lI.rorro<!. to uppor Nr,w York dlvl~lon.

--~-.

-~-

0, D1BBUnSEMEN'TS UY 'l'll~: DI8nURSINO 01.1<: It IJY '1'1lF 'TREAS IIIl Y J": PA HT~1~N1' AND nIHRC'1' SETTI,.;M \(I'o'"l'~ 'I'I!B.OUOH on·Jc,," OF TllY. 

COMP'TnOLLER GF.NJ;JtAl" CIV{L DIVISION • , 

D RI'(,Al'['TULATlON 

'T'ft"el I Stationery. Supp];"" Exl''''S! Approl'rlfttlon SlIl",l"" Ileot Ttl.".nph Telel'lIonn am"" ffilP- '"' '"' :.H«O'lln. TolAl expll""'" pUes, and "'lUi)lmMt printin~ freight noou. 

Col1llC\ln~ thllln~'n~l",veouo. 11128 .• _. __ •. _•• " $R. S7c., -Itt, '2.1 MM. 9-12. 81 $130, :li0. (7 i!8, 6113. 17 1;:l0.41O fI-l liS, r,j~ 31 I $R2.00I1 H S~•• 2'16, 76 Salarloo, omee Comml""lono, "I Ioloroo.l JJ6, 717. IlI1 'lJ, 71:1. (00, ~7

Rlloen"e (,eJmhursahle)_ --.........----... - 1. 8iIO_ (J() _.. _--_ ... - - - - --.... .--. ----..-.._--_._---- -_......... . ....... ... __ ....- ._ ... 1.800.00

Total~. ____ .~...... -........""""- 8. ~;!l,31)1,:l.'I !>.'A.1)l2. ~J I 130.11O.H 8. ~93.1i 30,440. (H lR.I)4'U'1 32.056 H Ii, 225. 7r> I 36.717.00 O. 7~1i, Zf\3. 87 

Call:':"tlo~ th. lnt.'onl revenue, 1~211:

A~:IIlC~Orl _. . .. __ ._ 1$10. 45!l. 4g';, 69 $.'.80, 0Il0 10 $2I)J. 100, IE I.IS;, 22 £00.. ~GOl. 2ll S7~. 7B9. 27 125. 7i:l'. ,.n £II, H9, u-ri. 24 

D~bu,ii,;R ..;le;.k.:T~li;:y.oe:iwim;;ni-8ndOen-",ill-;.:.;.;,;u;;t."-- '10, 410._ 3~2. 11 m. 200. 00 173. 70R iO ~OO.!I.:I 2~ Jg~, 7~ i:l', ~.\-l. 911 2Il, Zll. 1J I I, 371i, MI.. 2'; 

Selnrl:.;og:~;,mrniiil;,-,;e;;,ijiiiim,;iii,;v;;ii,;e:(~imblimbl;,):::: • 8. S:~:WL~ MI,042.81 130, ZlO. 47 S, MJ. 17 30, ~.o. f,.j 100, t1tI9, 7lI 41.042.70 <j, m. ~03. 87 

_--,T_OW__~_~_~_~_~~_~_~_~~_~_:..__.._._._~~_~_~_.._._~_~~_... ••. __ •.. __ 1~;...;,c,"",i',c,',C~"'f~"; ...~~~~;C~_,' ~;~C~";'~f~'·'·'~:;,;C.;~,;,.;~,· ~t-~·';i;'~~'·'·C· ~,..:·\·"',.;.""i·:~~.;:;'~I:~:;,,,••'.;~.:'~:;.;-jl'~~.;:,C. "":~~::,·,~~:,·~+--::,."c,:~,',7'~,~;':~.

(:J,AIM~ APPIWVED pon l'A1 MF:N1' I'll 11M 'J'llY. nEYUN l)INn AI'I'ltOYHlAT10N~

Approprlnl.loll Sl'Ilarlc..' Tronl 

expoll.... Helll Tol"~'nph TeleJlha,,~ 811fl1lll.5 I nnd onnll" 1>Ii;;001111­ Ulont. cit. ueous 'Tol.al 

lll27 8nd 19211 snti ImAll<! I 1~26 80d Approprlalioll I p,Jor ye"", I pnor years prim \.ew-a I,rlal nau 

R.lundlnR 1.'05 ll1ePllr ooll<>cle<l••. ______ • ___ . __ •• ........-.... - ... .. .~~~: ~~~. ~~~. ~~. ~~I f'ANllllO IU, 006. 73 11~2, 2&'. WG_loIl :O;ant. 

1WJ.1G:I.52 ",tIT.me11 I dedu.!looJ In •.Iuded. , 1~4.00.s, . .... rellremoo1 deducl.lOU' lllclud"". , $.102. ];2.83 rel,lremeot dednc([onl In~I",1"d 'M~,n rel.iromom <le""etl0lU11noll1ded. 

~l'ollli

1142,3o:t, M7. 17 
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