New-York tribune., 1922-11-27
Income and Profit Taxes
Fall 35 and Miscella-
neous Collections I9p.C.:
Liquor Loss 81 Millions
Z Million for Dry Work
Operating Cost Increases
From 72c to SI.O7 ON
Every $l00 Taken Ii,
From Tas rrtsune's wass.ngson sprsos


suited in the collection of 3,197, ,451 ,os3
compared with s4,5s5,357, ,0t81.95 in the
fiscal year ended June 80. 1921, a de-
crease Of $780,, sos .9TS.95. or 80 per
cent. the bureau announced to-day.
The income and profits tax coiiec-
tions for the fiscal year 1922 amounted
60 $2,086,91S, ,464.So, compared with
Ss.22s, 1877 ,673.75 for the fiscal year
1921, decrease OF $1,141,219 ,20S 80,
or So per cent, The collections made
during the first six montha of the fiscal
year 1922 embraced the third and
fourth instalments OF the income and
profits taxes due on incomes In the
calendar year 1920, while the collec-
tons made during the last six months
of the fiscal year embraced the first
and second installments of the income
and profits taxes on incomes in the
calendar year 1921, together with ad-
ditional collections rpade on ASSESS
ments for prior years.
The miscellaneous collections aris-
ing from objects of taxation, other
than income and profits taxes, amounted
to $1,1io, o,532 ,618.15 for the fiscal year
1912, compared with $1,367, ,219 $500
for the fiscal year 1921, decrease of
1856, $3.50, ,7g9.o5, or 19 per cent, which
is mostly accounted $or by the repeal
or reduction in rates of various taxes
provided for in che revenue act of 1891,
effective January l, 1922. The princi-
pal decreases in miscellaneous taxes
for 1922 were as follows: Estates,
$14,624, ,41a.36; distilled spirits, $87 ,034.-
714.54; transportation, $102,s14,6 ,655. So;
insurance, Ss,136,690.64; excise taxes,
S55,003, ,S03.l2: stamp taxes, $685.
528.08; non-aiconoiic beverage, $685.
s71,688.s5. and admissions to theaters,
etc, S15,590, ,06110. The total decrease
from these several sources was Offset
10 the extent of S15,539, ,998.95 by the
increase in collections from tobacco
manufacturers.
''Dry" Cost $7,2o2, ,723.e7
The cost of administering the inter
nal revenue laws for the fiscal year
1922 was sal 4t,577,374.49. This does not
include expenditures from the appro-
priations for refunding internal rev.
enue collections and for refunding
taxes illegally collected, which are in
no sense administrative expenses, but
are properly deductions from the gross
receipts. The cost of operation for the
year on this basis was $3.50 FOR each
S100 collected, compared with 81 cents
Tor the preceding year Included in
these expenditures, however, was ST.
202, ,723.07 for the administration of the
prohibition and narcotic laws (of which
amount $658,728.77 was for the en-
forcement of the narcotic law) and
$4,000 for the enforcement of the
child labor section of the revenue act
Of 1918. Deducting these amounts
from the total leaves $S4, 4,2s6,6g1.42 as
the expenditure for collecting the In
ternal revenue taxes for the fiscal year
1922, which is equivalent to SLOT Yor
lection on similar basis for the fiscal
year 1921 was 70 cents for each $190
collected
The difference in the relative cost
of collection for the fiscal years 1921
and 1922 is due mainly to the large re-
duction in the revenues for 1922 Incl
dent to the shrinkage in business and
incomes, the repeal OF certain miscel-
laneous war taxes and various pro-
of wartime facilities, and the increase
in individual exemptions contained in
the revenue act of 1921, with the conse-
quent reduction in the income tax liza
bility of corporations and individuals
During the fiscal year ended June
so, 1922, complete reorganization of
the activities OF the prohibition unit
was effected, which has resulted iii
handling the work of the unit more
efficiently and expeditiously.
THE Office of head of the execu-
q.
also the office of field supervisor, and
the duties of these positions assumed
by the assistant prohibition commits
sioner.
s'The position OF supervising Federal
prohibition agent has been abolished
and permissive and enforcement work
under the national prohibition act has
been combined in the Offices of, state
prohibition directors. The supervising
Federal prohibition agents formerly
had charge of enforcement work, leav-
ing the permissive features to be
supervised by the state prohibition di-
rectors- This change has eliminated
duplication of work and has simplified
greatly the carrying into effect Of the
provisions of the national prohibition
act.
"The law forces OF the unit have been
combined III the Office of the counsel
for the prohibition unit, which office
has two branches-the division of inter
probation and the division of litigation.
General Agents Successful
"A mobile force OF general prohihi-
tion agents working under the immedi-
ate supervision OF eighteen divisional
chiefs and directed from Washington
through the chief, general prohibition
agents: has been established and has
pAcfC0 Il SdIudDiS 1aIAO1 4ii
violations of the law. These general
prohibition agents work independently
Of the state prohibition directors and
are assigned TO important special
cases."
At the end of the fiscal year 2se
agents were assigned to duty on the
force of general prohibition agents.
During the year, 2,036 cases were re-
ported by the general prohibition
agents, covering violations of every
nature. Taxes in the amount of s19,-
sie,faosS were reported for assess
mshe' The cases covered investigation
"a prewer1es, distilleries, holders of the
gd9iations 9 by the Illegal manufacture.
Sase' transportation, Importation and
s&poriaslon OF Intoxicating liquors.
Durihg she year, prohibition patrol
service was organized, consistino nS
six boats of the submarine chsser
type, assigned at various nn;nts aian..
the Atlantic coast. These boats bsvs
proved very effective in the smnnrsso
sion Of smuggling.
Collections in New York state for
the year ended June so, 1922, were.
Income and profits tax, S527, ,695 .26s.T6.
miscellaneous taxes, $252, or. .5oS. .Se. |
making total of SITS, ,T72, ,777.4A, more
tnan twice as much az was collected
IN Pennsylvania which far outstripped
all other states for second place.
~ O..