, 1923-02-11
By M. S. REYNOLDS
Internal Revenue Collector
for Wyoming.

o yOLllIlSs
"A review of the operations
of the. office of collector of in
ternal revenue during the cal
endar year 1922 under the
revenue acts of 1918 and 1921
affords not a little interesting
data for statistical and comparative
purposes.
Total collections for the period were
81. s1e,o93.51, as compared with s2-
6ss, c31.2o for the calendar year 1921.
The income and profits tax collections
for the calendar year 1929 amounted
10 s. ,41o, 751.45. compared with 49,
d1s,4O1.77 for the calendar year 1921,
"A decrease of $7O7 ,65O.32. or approx
mately SO per cent. The profits tax
rates in the calendar year 1921 were
the same as those in effect for the
calendar year 1920. The normal tax
on corporations was 10 per cent Of
the net income after deduction Of
allowable credits as was also the case
IN the calendar year 1920. In 1921.
however. tho specific credit of $4,000
10 a domestic corporation was allowed
only where h net income was SIS 900
Or less
The normal tax rate for individuals
IN 1921 as provided in the revenue
act of 1921 was 4 per cent of h first
$4,000 OF net income subject to the
normal tax. int s per cent upon tho
excess over that amount. The same
rates were IN effect during h calen-
dar year 1919 and 1920 In 1921, how
ever. for the purpose of the normal
tax, there was allowed as a credit IN
the case of head OF a family a per
eonal exemption Of s 2 $500. unless the
net income was in excess of $4,000,
In which case the personal exemption
wa $4,000, and there was also allowed
q credit Of $500. for each dependent.
In the calendar years 191s and 1920
this personal exemption was $4,000 re-
Eardless Of the amount of the net In
come and the credit for n dependent
WA $500. The increased exemption
and credits for the individual resulted
in a considerable saving to a ma
Sority Of the taxpayers.
The miscellaneous collections aris-
ing from objects of taxation other
NLUdu LlLlIIlb anu pAOAAA3 ~ AACaA
ed to s372, $500 for the calendar
year 1922, compared with S54s. S29.4S
for the calendar year 1921. IA decrease
OF S174,17o.51. or approximately SO
per cent The principal decrease in
miscellaneous taxes were us follows:
Beverages, 52,923.4o; transportation,
E~12,7s2.SS; manufacturers excise, ST.
O5S.1s: miscellaneous excise. $7,413.17;
dealers excise $40, OTIS. 80; admissions,
S61,676.Ts; insurance, s 2,112.54; capt.
tai stock. s16,12S.16. The dealers ex-
else and tax on Insurance policies
were taken off effective January J.,
1922, and collections in 1922 were
Enerely from delinquent 1921 returns
Tho cost Of administering the In
eernal revenue laws in the district for
the calendar year 1922 was s~74.13o.15.
The cost of operation was $4.07 for
each 800 collected, or an increase Of
approximately so per cent owe the
preceding year. The difference in the
relative cost Of collections for the
calendar years 1921 and 1929 was due
chiefly to the large reduction in the
revenues for 1922 incident to the
shrinkase in business and incomes,
tho repeal of certain miscellaneous
wa taxes, and tho increase In the
individual exemptions with the con-
sequent reduction in h income tax
liability OF corporations and indi-
viduals. It 10 interesting to note that
the national cost of administration
wa S1.3O for each 500 collected,
compared with 81 cents for tho pre-
oeding year. or an increase of APP
p~roxImately so per cent. The differ
ence in the cost OF collection in this
district and the nation as a whole Is
accounted for by the fac that Wyo-
ming is not a thiclly populated State;
that It does not have many great
manufacturing c%enters; n that great
sections Of the State are inaccessible,
except during the summer months.
and then only by auto or stage, as n
OF which tho deputies are
not nble to work certain sections OF
the State as thoroughly as experience
shows TO be necessary. Delinquent
collections t0taling s1oo,326.O3 col
iected by deputies proves that many
taxes due tho government are either
not collected or not turned into the
government. The u~ncovering OF de-
linquent taxes is an important feature
OF the deputies work. The records
OF the office, however. show that de-
IN uunB reLuftb anu pay
ment Of taxes is rapidly diminishing
probably duo to q better understand
sing Of the law by the average tax
payer and the moro equitable features
If the new revenue act
During tho calendar year 2s,24a m
dlyidual income tax returns wero
flied. OF which 22.199 were audited in
tho collectors office. Eleven thousand
seven hundred and fifty OF tho returns
showed no Tux due, whereas only
6,Bp2 nouytaz Individual returns were
MED during ths calendar year 1921.
There is n great volume II variety
Of work Incident to the correct tabu-
latlun, auditing, G1tns, etc, of the
individual returns alone. Part OF the
work consists Of CodeinE for filing,
listing for assessment. and tho prepa'
rution Of triplicats index cards; one
Of which is used for n general alpha.
betical index Of the State, Ono for a
separate index for each city, and a
third by tho Field Division in the
Dreuaratinn Of a county index. These