1937 - internal revenue service

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, , f f ANNUAL REPORT I OF THE I COMMISSIONER OF INTERNAL REVENUE FOR THE FISCAL YEAR ENDED JUNE 30 1937 1.1;1' ,J' ... :;':I:;:VJ,'Cl ':""'.:\ UNITED STAlES GOVERNMENT PRINTING OFFICE , 19J7 I ' I Fer ,oJ. b,o"110 5I."...in.. <>:l.n' of Do<um.n... WulU"'i'on. D. C. _ _ __ _. Pri« 20 <En" (po.... <_) -'. .J ,f" ,....

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ANNUAL REPORT I OF THE I

COMMISSIONER OF

INTERNAL REVENUE

FOR THE FISCAL YEAR ENDED JUNE 30

~

1937 -~~r 111 -ild~ J

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UNITED STAlES

GOVERNMENT PRINTING OFFICE

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~~tr~duetio~_~~_~= ~ ~~ ~_~ __ ~ __ ~ __ ~ =~~ __~~ ~c ~c~_ ~j~~~~(_lci PIIlllI -Colleetions__ bull __ bull __ ~ _ __ - ~ -~ - 111 COlit of administrlilion ~ __ ~ ~ ~_~_ ~ bull 4

PersonneL bull __ _ 4 Legislative ChQngCB Qffectin~ the Iwork of-the Bureau__ __ _____ __ __ ___ ___ ~ 5 Accounts Il-nd Collections UniL_ bullbull ~ ~ ~_________ 6 Income Tax Unitr-IV1I0l11O ~1J _rlflll ( 0- 0(1 U)HiI lITnIIH

Returns _ _ ~ __ 8 t1f Final notices of deficiency ~ ___~ ~ - c ~ __ _ middot11

AdclitionalreveiJul ~J _Ill~(~~ ~__r ~I)_ l~~l~middot_ ~ _~JI middot11 t- AgreementstoWdditiotial asseSsments iricxcesaof $25OOOXI_~c ~- 12

Defidencies ricommenden by the-field senice~~~- ~ =2~ ~_ (lt-f~C) 13 Claimsand overassessmlnts_~~~~Lb=_middott~_-- r-_~l~~ ~~- _~c 13~

FieJdrecommeridatiQrisuponmiddotcl9hnsmiddotfor ieWrid~~ ~~ ~ ~~_ _ ~u3 i4 ~ ~ Depreciation_ ~_~ ~~~ ~_ c _ ~ - __~~T_ ~i~__ __ ~ ~(~_~~) 14

DivisioI1l11 Ch8n~eB_ ~ 2r~l~I~ L~ _ ~ -_laquoJ_ ~~~ 1C ~ J_ _~~ - __~ __~ H -t 5 ~ Social Security Division~_~ __ _~~ c- ~ ~Lc-~ __~ ic ~o~ 15shy

Conference ofinlrnal~revmue-agentemiddothi charge-with TreasurYandI8 ( fk Bureau officials_~ ~~_ ~ __ ~~~ __ ~~-_lmiddotLmiddot~_ iO_ ~_ __ - 15shyt-lt U lljust enrichnient tllxCa~_~~ll~_~~1~-~_~lt ~ I~ ~ ~ ~ _~ ~~- 1L tl1 -16 Miscelhuiel)tlsTaxUnit ~rVl~ umiddotWtu ~Il bullu hl tfI1-v-InJnI( lt Estate fax Division-) -tootI vel ([lJ b -~lgtCl R8l)t lMaQ OfllIdgl

p ~iC~~~=i~ = ~ =~ I~~ ~=~ l~~ ~~ ~~~ ~ ~ ~~ = =~(=ti~~~= 11~Tf~=amp~ i~~i pound11 i~Tobacco Div)~il)n __ ~ bull 20 Bituminous Coal and Silver1Tix Divi~iijJi~___ ____________ 22

Sa~ Tax Divi~ioQ~ r --~T l v~ middotmiddotlJnl1 1 uB Manufacturers excIse taxes_~~~ - 23 D e tarytptaxes-- -- - -~-- I~ u~ 24lt ~ oc~m ~ 7i~-~tj-~-titiI-~------j-LIi-~~lii_nTPlaymg cards - __ -- -- _- - c -- -- - --- -- -- - ---- - -- --- - ~- --~ 1 24

( Oleomanarinc adulteratedpraceigts nirenovlited bUtte-r~~~~ 24

M~~so_u ====~~~~~= ~==~==~~~~ =5~~~~==i~~~~~~i~ii~t~fI ~ g~~~t6t~es-_~~~ ~ =~ = ~ == ~ = ~ ~ ~ ~ ~~~ ~=~ ~ ~~t~=~ ~i~~~~~t~ 1 ~ ~

) O~r~II~Oll)-prOmlse~~~~_ ~-~ - -- -~ ~--T- - itj-- -lr~~- f 25 AB5e~6ments__ ~ - ~ _ 25

Field reports flnd -returns _-_~ ~_ - -- - -- - - ~~~- T 26 Capitsl StockTax Di~ision __ ~ - ____ ~ --- __ ~_~_~~~~ __ ~ 26 Procltissing Tax DiviBioll~ - ~_-_ ~ __ _ __ 27 Sodal Security Dhuion ~ =~== 28

Carriers Taxing AcL~ ~ ~~ ~ _ _ __ ~~ ~ bull _ __ __ __ 28 Alcohol Tax Unit

P d Dvi in bull ) ~ ( 30 roc~t~~~tic~~ _~ _~ =I~~ ~ ~~ ~~ ==~===~==~ === ~= ~== === = ~= = 31bull Industrial and denatured alcolloL ~~ _ ~ 31

Distilled spirits__ ~ middot _~_ i 31 Spirits withdrawn from distillery cisteru roomli for tax plloymenL 31Fermented malt liqnor ~~~_ ~ ~ 32

E Wne ~-gt i~------ --- ~- ---- -----~-- -- ---- --- -- ----- --- ) 32nforcement Dnls 32_~___________________________________

FIeld Inspection Division === == 32 Laboratory Divllon ___ 33

IImiddot

AdmiddottDmiddotmiddotmiddot 3 u JABs~~~t9=Offers in eomptomisc=== ===== == == == =~== == ==~= == === == == ==~ === == ===__ ~ ~434~ ~__

Alcohol Ta- Section of the Office of the GenerQl CounseL bull ___ __ _ 34

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IV CONTENTS

POll Works Propreas Adlllilllatration projects bull bull _ Technical ShdL _ 35 Office of the Chief Counsel

38 38

8R~~~ivsii~~~~~===== == ===== == === == ======= === === == 38Compromise Section bullbull __ bull _ IntorprctaUvc Diviaion _ 30pnoJ Dh-iBion bull bull _~ 30Reviow bullbullbullbull __ bull _Divi~ion 30 LCjli6)a~ioll Qnd Regullitiolll Division bull 30Intl1JJigcllcll Uni1 bull bullbullbull _ 40

COnclusion bull ~ ~ _ ~~ _ _ 40

STATISTICAL TABJEB

BECEIPTII 111011 I~COME AND MISCELLANEOUS l~TampRNALmiddotBampVENUamp TAXES

TAblo PllO

1 RcceipUi from 6peeified sourCell of internal revcnuc fi5cnl JCBr cnded JUlle 301937 by collection distriets Slatell and Territmies_______ 43

2 ComparatiV(J in~rWlI-remiddotenue collections fiscal years Hl36 and 1937by collection dilltriCt5 Statca poundIud Territoriell ~ ~_______ 76

3 Summar)middot of internal-revenuc collections year ended June 30 1937 by StntOil and Territorics middot 80

4 Summar) of monthly internalmiddotrevenue tux rcccipts for the fiscpound yearended June 10 Hl37 by sourecs_______________________________ 82

5 SUUlUlar) or internal-revenue collections years ended Juno 3l 1936and 1937 by Ilources ~________________________________ 86

6 Totollnternalmiddotrevenue cnlleetionll years cnded June 301863 to 1937-_ 87 7 Internal-revenue tax on mauufactured products from Philippine

Islands fiscal years 19313 and 1937 by objocts of Iaxa11on_________ 88 s Intcrnal-rovcllue tax Oil mallufacturcd prodmrltl from Pum-to Rico

fiscal yeartl1936 8nd 1937 by objects of tuxaion~__ bull ~__ 88

INCOllg-oAX AUDIT

9 Summary of work aelXlmplished by Income Tax Unit for fiscal yean1l33 to 1937- bull bullbull ____ _ ___ __ __ 88

10 Income-till[ returns cloaed during tbe fiscal )middotear 1937 by talt rcais--- 89 11 Income-talt retuma received lllld diapOliled of during the fi~cal year

1037 hy tax yean __________ 9l 12 Regular iecomo-tlll[ BampBesmcnt5 during the fiscal year 1937 by taxyears l0~___________________________________

13 Income-tax assessments by field agrcemcntl (Mim 3552) Junc 19313 through May 1937 by tax years_______________________________ 92

14 Jcopardy income-talf asscssmenfll during the fiscal Jcar 1937 by tax yeartl _ bull bull 92~______

16 Tax items nppealed to the United States Board of Talt Appeals duringthe fiseal YElllr 1937 b) tax )C3rll bullbullbull __ _ __ bull __ bullbull __ ________ 93

TOIlA(X~O mOAII (OAlftiTTrS lJTC

16 Mnllufactured tobacco Number of fa(ltori~s opcrated leaf tobacco and other mntcrilJ~ u~ed encudnr year 1UIG hy coIlcetion diatriets nnd by States bull - - - - -- - _bullbull bull __ bullbull __ - - - - - - - -- --- 94

17 Mnllufacturod tobllOOo Quantity mllollu(ueturcd Oil hand at commiddot lDenef1ment 3ud close of year removed for export 3Jld tax-pnidcalelldar year 11l36 b~middot colleetioll di~tricUl aud by Stales bullbull _ 90

18 Oignn weighing more lhnn 3 pounds pcr thoullIIlld Kumbcr of facshylOries oper3~d quantity of ~obaeeo used 1I11111hcr of cignrs manlJ~ factured on hand nt commencement and tOllO of year remo~-ed for export ILJld tax-paid calendar year 1l3G by collection districw nnd hv StltCII bull __ bull _ - - - - - bullbullbull - bullbull - bullbullbullbull _bullbullbullbull ~ bull - - -- - - -- - - - _ 98

Ill OigaJll weighing more thall pounds per thoulland Kumber removcd taxJJaid h~ clll8ses ealendnr year 103G by ollccHou di~tricUi andby StatC8__ bullbullbull _ bullbullbull _bullbull _bullbull _ _bullbullbullbullbullbull _ 100

vCONTEKT5

TAble P6lamp 20 Cigars weighing more than I pouuds pcr thousand Manufactured

and removed Iasmiddotpaid for dOlnctie consumptioll (rom custOlli1l bonded mnnufacturing warehouses class ti by cIllampScs enlcldnr ycar 1936__ _ ~ __ __ bull~middot___ 102

21 Cigars weighing not more tbl~l 3 pounds per thousand Quantity of tobacco used )lumber of cIgars manufactured on hand at commiddot mencement and close of ycar removed for export and toxpllirl ealendlr yeur IXHi by collection didriet~ and by StlltCSbullbull _~_ bullbullbullbull _ 1l3

22 Ciguwttcs weighing lot more than 3 pounds plr j]lOu~and Numbcr of factoriC-l opurlltcd qUllutity of tobalXo u~pd nlDlber of cipeshyrettes manufactured on hnJld at Cumm~lJccmenl alld cloHc of year removed for export nnd tuxpaid calendar )middotlnr lla6 by collectivu districtsund by Stlltes ~_ bullbull bullbull __ bullbull _bullbull _middotmiddotmiddot___ 104

23 Cigarettcs weighing more than 3 pOllnda peT thvlIlalHl Qlllutitv 01 tobnceo used number of cigarettes mwuletured Oil llnml at comshymeUCClncnt aut close of year remo~d for pxport amI tali-paid calendar ycar Itl3v by collection di8tri~tB and by Slutos bullbull __ 105

24 Leaf tobacco uscd ill manufacturing cigllJs cigarec6 poundIud tobacco and snuff ealClldnr )enrs 11127 to 193G bull bull __ bull __ bull __ bullbullbullbull __ _middotmiddotmiddotmiddotmiddot 106

25 Production of mllJlufactured tobacco KnufJ eigan l1ll1 cignretwllcalendar ycars H127 to Itl36 __ _ _~_middot_middotmiddot 106

26 Summar) of opcrations or mauulaeturers of tobceo amI cigar ltnleumiddot dar yeur 193j __ ~ bullbullbullbullbullbullbull bull _middot bull middotmiddot_middot____ 1l7

27 Eliportation ill bond of InJlluflletured tobacco slluIY Cillatll nod cigshyaretics cte )car ended JUlie 30 19~~7 bv collection di~trid~bullbullbullbull __ 109

28 SJlipmlnt or delivery fmlll factor) in bond far llWl nil Ilea sJrcs of maJlufactucud tobacco suulI cigars nnd cigarettes year lIDded Junc 301)37 by collection districls bull bull bull __ bullbull ___ 110

29 Yithl1mwnlll frolll bonded tobacco sea stores warehoullts of manushyfactured tolJllcco BuUfJ cigar~ and cigarettes yolr euded JIUlO 30 1137 hy colledien di~trictll bullbull bullbull _ __ bullbullbullbull _ __ middot __ _ bullbullbull ~_middotmiddot 111

30 Drawback of illtOllIalmiddotruvcnue tuxcs allowed on tobnecCl sllu(T cigars and eigaretk8 exportcd year endcd June 30 1li7 hy Jlurw lnd 1Otll8 for 1032 to 1931 bull bullbull bullbullbull bullbullbullbullbullbullbullbullmiddot __ middot_middot 111

31 Tobacco products witlrdrnwn for consumption cnmputed from collccmiddot tions from Um ssles of gttamps fiscal yenr 1037_ bullbullbull __ bullbullbullbullbullbull __ bullbull 112

32 Dealcrtl iu leaf tobfcCO in busioe6S lcaf tobacco exported and rceeinxt fromgtfaTmcrtl calclldar ycar 1916 by collection district5 alld byStatCli _bullbullbullbull __ ~ bullbullbullbull bullbullbull _ __ bullbullbull _bullbull bull - bullbullbull __ 113

33 Leaf tubareo imported by cigar manufaeturertl tobacco manuradurertl and dcalerll in Icaf wbacco calendar )middotear 1036 hy collcctioll districts aud b~ Stntcs bullbull _bullbull bullbullbullbull __ bull bullbull _ middotmiddotmiddot_middot_~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot__ 116

34 Quasi tobacco mallufneturcrs classified Number of factories operatedand tobacco materjal haudled calendar year ~ 9313 bullbullbull bullbullbullbullbullbull 118

OCCUPATIONS SUBJECT TO SPEUlAL TAXES

35 Numbcr of oach class of specialmiddottax payers pl1rcbn~iJlg specialmiddottax stamps covcri) the fiscal yeur 1937 or portiou thereof undor the variouB nuuual mtcs by collection distrietB and Stltcs~ ~ bullbullbull _ _ __ 119

OLEOMAlOAllINE 11ampNOVATEO BUTTampn 1oI1XED FIQ(I[I ETC

36 Prnduction 3nd withdrawals of colored oleOJnargarine )ear cnded JllDe 30 1)37 h~middot eollcction districts_ bullbull __ bull __ bull bullbull _ _ 124

37 Produetinu and witllllrQwnJs of ullcoiored oleomargarine )cnr ended Jum 30 11l37 by collection distriets bullbullbullbull _bullbullbullbullbullbullbull _ 124

38 Produetioll 3ml withdrlwBlB of ltJleomargarinc (colorcd nnd uncolored) ~car ended June 30 H137 by months bull __ bull ~_ _ 125

39 SUImIT~middot of productiltJ1l and withdrawals of olcolllarglUioo (colored and ullcolUrcdJ ycar~ ended June 30 Hl28 to 1937 _ _ _ 12

40 Materials used in the manufacture of oleomargarine (colored aud Ullmiddot colored) yeJr ended June 30 1937 bullbullbull _bullbullbullbullbullbullbull _bullbullbullbullbullbull _bullbullbullbullbull 125shy

41 Production lnd withdruwals ltJf reuon~~d butter yenr cndcd June 30 1937 by collection di~trictlt _ -- - -- - - -- bullbullbull - bullbullbullbull -- 125-middot

42 SummlU) of llraduction and tax-paid wi1pdrawal8 or rello~ated butter )ers ended JUllU 30 HJ28 to 1937 bullbull bullbull ~ bullbullbullbullbull __ _middotmiddotmiddotmiddotmiddotmiddot 126

VIII CO~TENTS

labia P~llll

104 Review Division Nllmlgtcr of C3l1CS received and disposed of duringthe fiscal year 1937- ~ _ 157

lOS Review Division Public decisions promulgated under TreaBuryi D(eisiolls 4264 and 4583 during the fiscal year 1937 _ 15S

IBCELLAKEQUB STATISTICB

106 Moneys paid to collectors (LS proceeds of In rem actioIIS judgmen1-~ recovered in civil snits fines -and penalties imposed in criminal nctions (Lnd costs 118 reponed by clerks of United States cQurt-B(Form 158) year ended June 30 1937- _ 15

107 Expellees of the Internal Revenue Service fiscal )ear ended JjlDe 30 1937 160

108 Summary of internal-revenue stamps issued to collectors of internal frevenue and the Postmaster Geueral during thc fi8Wl ycars 1936and 1937 _ 167 109 Cost of printing and binding for the Internar Revenue Bureau aud

Servlce fiscal years 193611ud 193L ~---------- 167

1 ~

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ANNUAL REPORT

OliTHE

COMMISSIONER OF INTERNAL REVENUE

TREASURY DEPARTMENT OFFICE OF COMMISSIONER OF INTERNAL REVENUE TVa8hinglon D C October 25 1937

The honorahle the SECRETARY OF THE TREASURY

SIR I have the honor to submit the following report upon the work of the Burcl1u of Internal Revenue for the fiscl1l year ended June 30 1937

COLLECTIONS

Towl colloctions of internal revenue taxes during the fiseal yeor Hl37 amounted to $4653195315 as compared -ith 53520208381 during the fiseal yel1r 1936 I1ll increase-of $1132986934 01 322 pel cent Colleetions during the fiscol yel1r -1937 eceeded those of I1ny previous fiscal yeor in the history of thoBureau of Internal Revenue except 1920 W_

Incometilx collections 11lll0unted to $2118663876 fQr the fiscal year 1937 as compored with $1412938304 for 1936 a gain of $735725572 or 521 percent

MiscellnneoUB internal revenue comprising collections from all sources oxeept ineome agrieultural adjustment and social secmity tl1xes increl1sed 10 percent from $2035632871 for the fiscal yeor 1936 to $2238786131 for 1937 -

Social security tax colleetions during the fiscal yel1r 1937 under Title VTII of the Social Security Ac~ effeetive Jfllluary 1 1937 amounted to $207339091 The eollcctions under Title IX of the Social Security Aet effective January 1 1936 I1nd payoble during the cl1lendl1r year 1937 omomtted to $58119314

SU1nmary oj coIZectioi-13 fiscal years 1936 anltl-1937

Sonrcos

loisca1 yeneer Incroose or decre (-)

00 1937

Inoonn and cess-profits taltooCorporation inooUlo__ _ $738 ~22 m~ I 056 023 I2IJ ~2 $118 ~OO 8911 77 IndividullJ Inoomo _ ~74H6 074 H 1001740 7t6 47 417 ~2lt1 672 33 Excess ptofits_______ 11500 29Q47 25 1001 60 n 10 ~ 317 2~

UnJustonricltmont____ __ 6OnJ~102 6 lJia 3M In Dividend __ 3~ 700 V 3~ fiBl 10 3M 209 07

TotaL____________ __ 1427 846 384 63 2 IN 877 415 93 7~2 OJI OJI 30

T due on dividends declared betwoon June I~ IWd Dec 31 1933 1

VI CONTENTS

TabID P~

43 Production and withdrawolB of mixed flour year ended Jnne 30 1937 by colleetion di~trict6 _ 126

44 Pr~~~~il~d~Jmfu~re~~~l9~~~ _~~~~~~~~ _o_f_~~a~~ _~~r_d_5~ ~_ ~~~I~~~S~ 127

ALCOHOL DISTILLED SPIRITS BEER ETC

4i~EthyL alcahol Production and withdrawals by monthBfiscol yearH137 _ 128 46 Ethyl aleohol Plant3 and bonded wl1rehOUBeB operated prodnetion

withdrawals warehouse IOBsee and 8tocke remaining in bonded warehOUBee by Statee fiBea year 1937 _ 128

47 Ethyl Ikahn Withdrawals tax-paid and tax-free by Statee fiscal yea 1937 _ 129 48 Eth)] alcohol Materials u~ed in production by kinds and by States

fise~ ]937_~year _ 129 49 Ethylnlcohol Production by kinds of mRierials used fiscol ycar 1937_ 130 50 Den~tured olcohol Plants operated production withdrowols aud

stoch on hand by Stutes fiseol year 1937- _ 130 01 Dtllntured al1ohol Prodnetion by months MCal ycor 1937 _ 131 052 Completely dCllatured oleoOOI Yithdrowl11s by formnlas ond by

months fiscal yenr J937 _ 131 053 Spccially denatured olcohol Withdraw~s by lending formulos ond

by months fiscal year 1937~ _ 131 54 Specially denatured alcohol Withdrowols by formulas fiscal year1937 _~

132 55 Specially denatured ~cohol Operotions of bonded de~ers by Statw

fiscal year 1l37 _ 133 56 Specially denatured alcohol Operations of bonded mnnufaclllrefli by

c States fiscn] year 1937 _ 133 57 Distilled spirits Number of distillerieurogt and intcmal-nlwlHle bltmdcd

warehouses operated by StotC8 fiscal year 1937 middot _ 1 134 58 Distilled spirits Produetion by kindB nnd by monthe fi8c~l ycar J 937_ 135 59 Distilled spirits Production by kinds and by StoLes fiscal year 1937_ 135 60 Distilled spirits Withdrnwals tnx-pl1id by kinds ond by months Meal

ye~r 1937 ~ _ 136 61 Distilled spirits Withdrl1wals tax-paid hy kinds and b) State~ fiscgt1 ycar 1937 _ 136 62 Distilled spirits Bottled-in-bond withdrowols tax-paid by kinds and

by States fiscal yeor 1937 ~ ~ _ 137 63 Distilled spirits Stocks remaining in intcrnal-nlenne bonded wareshy

houses by kinds and by States June 30 Hl3L _ I~7 64 DistiJled spirits Stocks remaining in internal-revenne bondcd Wllreshy

houscs by kinds and by years nnd Sel1S0IlS of prDdn1tion Jnne 301937 _~

137 65 Distilled spirits Losses in internal-revenue bonded warehouses from

leakage and eVllporation by kinds of spiritlt and by States and othHr looses by kinds of spirits fiscol year 1937 ~ _ 138

66 Distilled spirits Grains and molasses UBed in prOduction by Statesfiscal year 1937 _ 139 67 Distillcd spirits Materials used in the produetion of brandy by kinds

and by States fisltlal year 1937 _ 139 68 Rectifkd spirits and wines Produdion by kinds and by months fiscalyear 1937 _ 140 69 Rectified spirits and wines Number of plants opcroted and prodneshy

tion by kinds and by States fiscal year 1937 ~ _ 141 70 Rectified spirits and wines Materials dumped for rectification by

1dndslIDd by months fiscal year 1937 _ 141 71 Rectified 8pirits and wines -faterials dnmped for rectification hy

kinds and by States fiscal year 193i _ 142 72 Cereal beverages Plants operated lJroduetion and Withdrawals byStaklgt fi~Cll] year Jga7 _ 142 73 Fermcnted malt liquors Prodnetion and tax-paid withdrawills by

months fislal yellr 1937 _ 143 74 Fermented malt Jjquora Breweries operated production withdrawal

loslles and stocks on hand June 30 by States fisce year 1937 _ 143

CONTENTS vn

PToblll 75 Fermented malt liquors WithdrowilB tax-poid and taxfree by Statesfiscal year 1937 _~ ~

144 76 FerInented maLt Liquors Materi~s used in production by kinds and

by State8 tiscol year 1937 _ 77 Still wine Prodnction and tax-poid withdrawals by months fisc~ year1937 _ 145 78 Still wine Bonded winerics ond bonded storerooms operoted proshy

duction withdmwal losses and stocks 9n bJJnd J~ne 30 by Statesfiscal )middotear 1937 - _~ 14

79 Still wine Taxcpaid withdrawols wd stocks on hand Jnne 30 byakollolie grade and by States fiscal year 1937~ _ 147

SO Slin wine Amelioration and fortification oceurring ofter lermentashytiDn by Stlltes fiscal ycor 1l37__ ~----_ 147

81 Sparkling wine Prodnction ond tax-paid wlthdraw~s by DlOnths fisc~ ~year 1937 _ 148

82 Sparkling wine Number of producers production withdrawals lossell bull I and stocks on hond Jnne 30 by Stamptes fisGal year 1937 _ 148

83 Sparkling wine Tnx-paid withdrawal6 and ~tockll on hBIld June 30 bysize of container and by Stotcs fillClIoL year 1937 _ 84 Vermouth Number of premises operated prodnction withdrawalraquo losses ond stocks on hllnd June 30 by States fiscal year 1937 bull 149_4_

85 Enforcement Alcohol Tox Unit Sebnres and peroons arrested bymonths fiscal yeor 1937~ _ 149

86 Enforcement Alcohol Tax Unit Sci3urC9 ond persons arrested byStates fiscal )Car 1937 ~ _ 100

lEcnlIcAL SlAPP

87 Analysis of the work of the TCGhnicolStalf WIring fiscal year 1937shyIncomc estotc and gift tax ca8es _

OPFrCE OP lHE llflEP lOvNBEL

88 Appeols Division Record of cascs oppealed to Board of TIU Appeals inclnding those appealed from Board deeisions to nppellnle eourlB fiscal years 1932lo 1937 inclusive _ 53

89 Appeals Division Nnmber and amounts of cases shDwn in table 88 for the fillea) year 1037 onlv by class of lax _ 103

90 Appea1l Division Status of eoses pending before Board of TllxAppeals JUlie 30 1937 ~ _ 103

91 Appeals Division Progress of eBBBS in llppellate comts on appealsfrom decisions of the Board of Ta Appeals _ 10

92 Appeals Division Results obtained in cases closed before the Board of Tax Appeals during the fiscal year 1937- _ 10

3 Appeals Division RClult of cireuit and special trips _ 10 94 Appealll Diyj~ion Disposition of cases by Board of Tax Appeals

durin the fillcill ycar 1937 _ 10 95 Civil Divilliol CllIIeII reeeied and disposed of dnring the fisealyear 1937 _

155 0 Ciil Division Reaultls obtained in CBBCS closcd during the fise~year 1937 _

166 7 Civil Diision HRsnlts obtained in lien Goses closcd dming thc fisce year 19 _ 166 98 Ciil Division Ciil caseB pending ot the beginning and end of the

fisc~ Year 193i _ 166

99 Civil Diiion Number of Civil Division cases tried by thc Departshyment of Jllsti~e and the number deeided by the courts during thefiscal 1)3iye~r _ 166

100 Civil Dhisioll Number of cascs ond tax liability pending June 30 ~193

166 J01 Civil Division Number of GllBes received and disposed of dnring thefiscal)middotear J )37 _ 166 102 Interprefllthmiddote Division NUlilber of CBBCS reeeiyed ond dispOsed of

during the fistill year 19a7 _ 167 103 ]otTpTewtivo Diviaion Snffilary of 51 CBBeB pending June 30 1937

by tnx ycaTs and amounts Illvolvd _ 167

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4 REPORT OF CO~B1ISSIONER OF INTER AL REVENUE

COST OF ADMI1OISTRATJON

The amount of 554314530 was npproprintcd for tho fiscDl year 1937 -for snlnrios llnd e-pensos in connectIOn with the llssessment find col lection of internal-revenue taxes and tho administration of the intemnlshyrevenue laws The e-penditulcs and obligations against this approshypriation durin~ tpe fiseal year 1937 were $51 797 735 The unexpended bidllllCO of this appropriation $2516795 will nwort to the genoml -lund of tbe Treasury The cost of collecting II total of $4653195315 ouring t8 fiscal yoar was $112 per $100

During the fiscal yeur 810500000 wus made available by transfer from tho DOpl~rtmeot of Agriculture for tho purpose of providing for llularics lLnd administrative expenses in connection witb makmg refunds authorized by TiLles IV and VII of the Revenue Act of 1936 The amo~mtexpendedund obligated from tlus fund iLJI1~unted to $2881094 leavmg nn unexpended blllaneo of S7618]06 which was mode avmlshyoble for such salaries and expenses for the fiscol year 1938

There was allocated Lo the BureflU of Internal Revenue for certnin relief projects from tbe Works Progress Administrations appropriashytion the sum of $3769176 lrom which was expended $3564389 lellving an unexpended balance 01 $204787 ut the close of the fiscal yefir 1)37 ThiS balance was turned back to the orks Progress Administmtion

Thc amounts ShOll above as expenditures and obligations do not include the amount of $39071261 represcnting refunds of tllXOS illeshygally or erroneously collected and amounts cxpendcd br redemption 01 stamps whieh items are not ndministrativo expenses or obligations

The amount expended by the Bureau of Internal Reenue is shown in detail in the appendix table 107 by conecl-ion distriets internulshyrevenue agents divisions rustriet supeTisors offices and by the chief disbursing officill Treasury Depurtmont and Gencrnl Accounting Officc

Number of employees in tbe Intcrnul HCcnuc Service June 30 1]36 and 1937

June 30 I June 30 I Incrocile 0 IIlJlI 1007 dec (-)

J relnG h W hlRlu __ __ bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull~ Col C Uk _ _ Inlen~l onIlO o~on feegt

lncumo nl (1(0 nbullbullbullbullbullbullbull bullbullbull_bullbullbullbull _bullbullbull _bullbull _ bullbullbull M IIII~ Olltl uln tagtH _ _ _bullbullbull _ bullbullbull bullbullbullbullbullbullbull

~ 743 ~701

43lt ~

I 4 002 7 no t ~~

t9

B5~ 200

6 03

omoll f ltllnrle SIcrvIMlS__ bullbullbull bullbullbullbullbullbull bullbullbull bullbullbull bullbullbullbullbullbull bullbullbull bullbullbullbullbullbull M IsJlnll 11ld orce (Alcohol Tax Unil) bull _ _ bullbullbull bullbullbullbullbull I3llpoftsonoIBCIlOllllSoldeoilectiolls __ bull_ Inolll~Dllce foten bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbull bull 1101(1000 ~A~lstnnt Galleml COUIIS8Is Offi) bullbull _ bullbullbull bullbullbull bullbullbullbullbull Spoolnl OUlIl oYOUS (fraUd fund) bullbullbull bullbull bullbullbullbullbullbullbullbullbullbullbullbull

3 ~gmiddotl 22 32

117 2-l 1

O 101 Iil 3~

J7r 3

bullbullbullbull __ bullbullbullbull

206 -8

bullbullbullbull 10

-I -I

Jotnl bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_bullbullbullbullbullbull __ 171lM 21 I~ ~ooa

I Exeluslve or~s ampl on tho relundln pr~~ 1Jl1 11 f Exclive or 117G lempomry cmplon on lhe nLernBlonue n lUI lJZ PMI lt1 ~ remporOly

mploy nil the mhmlt1in [1nmiddotugtlt rollbullXe1Imiddot cl 3 Icmporan emplof- ElChudmiddot 01 iO tmnlKlrnrf olIlployees

Thure were 84 employees retired on anmlity during the fiscul year 1937 of whom 43 wero retired on account of disability

REPORT Q) COMMISSIONER OF INTER~middotAL IlEYE)lUE [

LEGISLATIYE CHANGES AJoFECTING THE WORK OF THE BUREAU

Legislation ncwly enacted or becoming effective witbin the fiscal year H137 together itb legislation proposed as revisions necessary Lo render the revenue laws effective llgllinSt tllx-ayoidance demiddot ices Bnd like leaklges hnR resulted in a substnntilll expansion of Bureau activshyities

The prillcipnl clllOges in law included in or made eflective by the Reyeuue Act of Hl3li were (1) Dividend reeeipts of individuals were made subject iltI the normal ineome tax (2) rates of individual income surtax w)rc increased nbove tbe $50000 SlIltux net income bracket~ the mflllmum nlte of 5urtnx being increased from 59 Lo 75 percent (3) 8 surtax Wfl-S imposed upon the undistributed profits or oorpomtions gruduated lrom 7 to 27 pereent (4) II gladuated corporation normul tax was substituted lor tbe single rute of tax the rute scole beingshygruduawd lrom S Lo 15 pereent as compured with the flat rllte of 13 percent imposed under tbe Reenue Act of UJ34 (5) or ilie dhidends received by eorporotions J5 percent were made subject to tilX

Section 3 of the act of Mnreb 27 1934 as umended requiregt con- tractors who nre nwardcd contrncts for the construction of naal vessels or Ilirerafts to pay into the Treasury profit in oxcess of 10 pershycent of the contrnct price This seetion fnrLllCr prfJvidcs thnt ir such amount is not voluutnrily paid it may be eollected nnder tho internnlshyrevenue IttWS in the same manner as ineome tuxes Ilre collected

ThA BitllminOlis COlli A0t of ]937 was apPlocll April 26 HJ37 Tbis act imposes I~ excise tax of 1 eent pOl ton of 2000 pounds uponmiddot the sale 01 other disposal of bituminous caul produccd within the United Stlltus when disposed of by the producer thoreor ILnd nnder specified couditiolls all ILdditional excisc tax equal to 19M percent of the sille pJice at the mine of coal disposed of by nonmembers of the Bituminous COlLI Code This t(LX is effeetive June 21 1937

Tbe Revenue Act of 1]36 proyided for the refunds lJld pll)TIlCnts vith respect Lo the proeessing taxe-s collected undcr the Agricultural Adjustment Act Hnd for the establishment of the orgnnizlltion necesshysary to the eOllsidemtion of un) such claims and their disposition These eunctments neee_ssituted the development during the fisclli year 1937 of a series of new frell5ury regulntions and the appropriate_ expansion lind reviion of existing regulutions as well us certain administrll tive Jeoqnnilation5

The act of June 291937 (Puhlic Res No 48 75th Con 1st sess) extended lor two ~elrs the mnllllfacturers exeise taxes =imposed by Title IV and the tlXes on teleltraph telcphone radio Ilnd cable fllcil- ities trunsportation 01 oil by pIpe line lldmissions tax stump taxes on issue of bonds issue 01 stock transler of stock transfer of bonds conveyances nnd fllle 01 produee (futurc deliveri(~) imposed by Title V of the Rovonue Act of 1932 us amenrlod which otherwise would hae expireJ or reverted to fonner rates on JUlle 30 HIl7 or~ in some instanccs on July 311937

PIlllS were V(Trected for the estnblislnnent of 11 Socinl Seeuriry Tax Unit effcotlYe July 1 1937 This Unit will bo concurned witb the admhiistrLtion of the tuxes imposed by Titles Vln lind lX of the Social Security Act (which tlXcs were hold to be Ynlid by lobe Supreme Court on ~-[ay 241937) and tbe Carriors Taxing Act 01937

Throughollt this report the office of Assistllllt GOlloml Counsel will be referred to under the opernting title 01 Chief Cowlsel

6 REPORT OF COMMISSIONER OF INTERNAL RIWENUE

A number of important COUlt decisions were hmded down affecting the administrntion of the internal-revenue laws These decisions clarifiod or interpreted questioned provisions of tho laws llnd have enabled the Bureau to dispose of 11 large D1llllber of pending cases

ACCOUNTS AND COLLECTIONS UNIT

The Accounts and Collections Unit is the central adntinist16tive organization for the 64 internal-revenue collection districts nnd makes the lldministrativc audit of all eX1Jenditures for the Internal Revenue Service

There were 15257987 tux returns filed in coJlectorn offices during the fiscal year 1937 as eompared with 8429852 filed during the fiscol year 1936 lUI incrense of 6828135 Of the totulleturns filed 6735454 were incomcmiddottax returns comparcd with 5813499 tiled in the fiscal yellr 1936 fill increase of (121955 The remllinder of the increase may bc attributed tomiddotretums tiled under Titlcs VIII and IX of the Socini SecurityAct

A total of 12345394029 reyenue stamps valued at $1180122454 were issued to collectors of internal revenue and the Postmaster Genernl during the fiscal year 1937 compared with 11144798920 stDmps villued at $1050861227 issued during the fisclli year 1936

Revenue stamps retnrned by collectors of internol revenue and by the Postmaster General and credited to their aecounts amounted to $32136111 The returned stamps were of various kinds and denomishynations including purtly used books and stamps for which there was no sale There were 301 appliclltions allowed for restaffiping packages from which the originl stamps had been lost mutilated or destroyed as compared ith 12 applications in the preceding fiscal yetu

Income-tax returns numbering 68910 were investigated by field deputy collectors and 8627518 information returns were verified t the close of business June 30 1937 there were outstanding in the 64collection distriets foi fijlld investigation 8487 income-tax returns compared with 4276 as of Juno 30 1936 The number of inforrnution returns on hand June 30 1937 was 3961611 compared with 2943999 as of June 30 1936 On June 30 1937 there were 53270 waITllnts formiddotdistrllint iiI the custody of the collectors field forces compared with 57380 as or June 301936

Collectors of internal revenue after having taken the neeessary administrative action transmitted to the Bureau or othmwise disposed of 250785 clllims IlS compared with 393836 in 1936 11 decrease of 143051 The number of claims on hand in collectors offiees at the eQd of the fiscal year was 12367 compared wi~h 18400 as at the elose of the previous fiscal year

DurmO the fiscal year 122672 warrants for distraint were served hy deputy eollectors of int6Inlll revcnue which resulted in the collecshytion of $44688731 An avemge of 1967 deputy collectors made a total of 805089 revenue-producing investigations including the servinO of wa~llnts for distrllint compared ith 462743 such investishygation~ made by an lverage of 1970 dcpllty collectors ~ the precedingfiscal year The totlll amount collected Ilnd reported for assessment by field deputy collectors was $77 660684 as compnredmiddot with $79shy066410 in the previous fisclll year l1he averlge numbElr of investishygations mllde per deputy Uld the averllge arnount of tax collected and

I

reported for assessment were 409 lnd $39482 respectiveIy as comshypared with 235 and $40135 in the fiscal year 1936

REPORT OF -COMMISSIONER OF INTERNAL REVENUE 7

The supervisors of accounts and collections submitted 103 reports covering thcir eXllJl1inations of the accounts of collectors of internal revenue during the fiscul year 1937 eompared with 102 reports subshymitted during the fiscal year 1936 Evcry collectors officewith the exception of that locllted at Honolulu Hawaii was examined llt least once and all but24 01 the collectors offices were examined twice during the yellr The internal-Imiddotevenue stamps in the office of the United States internol-revenue stamp agent for the Philippine Islands were verified twice by the Auditor Generol for the Philippines dminO the fiscal year 1937 Two new collectors Ilnd three aetin~ collectorswere installed during the fiscal yew Three collectors offices were transshyfened under renewal bonds and oue office under a confirmation bonltL

In administcring the personnel of the several collection dis~icts the provisions of the Clllssificlltion Act of In3 nud amendatory ncts and decisious of ~he Comptroller Gencrn] relating thereto have been closely adhered to The policY hns been continued of making such appointments as have been lluthorizod in the field collection serVice at the minimum snIIllY rate of the appropriate ~ade and all applicashytions for positions have been carelully scrutinIzed and investigated with a view of maiutaining the usuul hIgh standard of requirement for employment During the year a new division known as the social security tax diYision was set up in each collectors office to hllodle the work incident to the collection of taxes under Titles VIII and IX of the SOCill] Security Act shy

The DisbUlsement Accounting Division administratively examined and recordcd 1424 monthlyaccouhts of colleetors of internal reyenue internal-revenue _agcnts in cQarge district supervisors (includinO the Philippine branch of the d~strict of Maryland) nnd the intedegrilalshyrevenue slllnry pllyments made by tbe collector of customs and the regional disbmsing clerk San Juan P u comprising a total of 112649 voucherS iu addition to which 4516 expense vouchers of employees and 12486 vouchers coveling passenger nnd lreight traneshyportation and miscellaneous expenscs werc itudited and pnssed to the chief disbursing officer Treasury Department or Genernl Accounting Office lor payment The monthly PllY rolls -01- the Bureau were examined and recorded eurrently ~

INCOME TAX UNIT

The Incomc Tax Unit is concerncd with the administration of the internlll-revenue laws ns ihey relate to income cIcess profitsmiddot of corposhyrations exccss profits on Navy contracts unjust cnrichment f1-dTltle IX BOcilll security tnxes

Collectio7l8 during the fiscal yean 19S6 and 1937

FillC81 yean lnCfgtgtlila Ots dcll6Il (-)

1936 1987

Incomo Bnll umiddotprollt tCorponlloD Jnme ns 522 nil 75 1 058 923 17J ~2 l18 400 811 IT ~CVlCllalJDCome __ eH4l0O414 1 091 740 746 47 417 ~M 672 J3

2110lt00772 10 ~05 317 ~~ IlOnMJ02 6073 a51 Ol

1 58l 20 -363 2OIl 07rl~i~1li~~~~~~~~_~~~~~~~ ~~~ ~~~~~~~~~ ~~~~~ is liD ~1318 MllO 313 68 Tolol __ bullbullbullbullbullbullbullbullbullbullbullbull bull bull bull l~Z7Sol0S4_aJ 2 237 006 72l M 8101~ gt4~1I8

TBllt dUB 011 ltllvldand dllltleltI belwCOOn lIla 16 and Dacemoor11 1~

9

lillPORl OF COlDlJSSlONER OF INTERNAL REVE~UE ~ 8 REroR OF COMllISSIOKER OF INTEPNAL REVENuE

~

1 The number of ell-ses in which llgreements were executed bgtmiddot tltumiddot-Rejltrns~The number of returns exomined and closed dnring the payers consenting to the immedil)te llssessmpnt nnd eon~etlOn offiscal year I037 was 24107Q3 of which 1913432 were filed by iDdi~ deliciencies WJS 214350 or 945 percent of the dr-Deieuc) tax ellses vidu[ll~ and purtnersrnps and 497361 by corporations nssesscil This is the lurgest numberof returns eloset by this method

]v-umber of rtturM receied and closed dlring the fi8calyear 1987 and thenllmber in any fiSClll yCM the incrensc being the result of the ndoption of new penjg at the begin1ling and olclaquoe oj the year by laz yearlaquo settlement policies during the fiscoJ rear 1937

On hlWd R I --- 1 On banlt1Julvl 6~ed Cucshy Jun630 Camvarat1ve (ItIalysi3 of reurtls closed during the fiscol ye(lr~ 1988 Ii) 1987 illclllsite--------------------1 10~6 bull dUrlnr ~middot6r I l~ yelllt ~ DellcienltY tu -_dro Ovcrusltessmiddot00

10 chw18ro meats ToTa ye[T schcltluled shyM D6hul I j)io i )eopard~middotAgreement~ 1m u 1967 fll2 2 llO 117~5 9SG1595

O jlJ90073M 1933 ____ _ bullbull __ 887rH I 9r~ 110] S~9 I SOO OlS

1~04 ____________ bullbull 1(lOO7 _~ fO-883B5 1 7St (28 1 ~Q ~0227 ~ij8~ 17695177tM212 1935_ bullbull ___ bull __ bullbull _ 123857 3[393 2 ~(6I9 2 ~IJ 1199O(~ 3 766 1778~6 106251lGlG_ 2 UO 7132137 13546 66i1(ltO 1422~g78rn Ig~l bullbullbull -_~ -- shy 21(350 I I Ill

21J61 2 Bl2 1012 Although 126064 returns for 1935 ftre shown in the tabla on page 103 3~5 I 1243 II GA 2100

21714 llS pending in t-he field on June 301937 tllO work of investigation had been completed or -was iu progress on t-hat d~te shy

4~J2

l~ ~~

2ll18Ol 2~ JIB 4VlOO

During the fiscul year 771626 returngt- wefl scnt to the field divisions l261I5M H~4W

354629 which in llddition to the 387762 on hnd at tho heginning or the m fiscal year mode 0 total or 1159388 Of this number 666242 were

2 410 113 00 disposed of lel1--ing 493146 retnrns pending June30 1937 Of the returns disposed of 427559 or 64 percent were in Yestigllted 1135 301 were returned to vYnfhiugton witbout exuminationand 73382 were transerred to otber lJivisions Of to collectors offiees f(lr iuvestigaHon

Chlluges in tox liflbility were recommonded by the field forc09 in 24864301 58 percent oLthe retnrns andited In 213894 or 86 pershycmit of tbe changed rcturns tuxpayers reoched agreements ith the field ngents cousenting to the immediate llssessment llnd collection of defieieucics amounting to ueorly one hnudred million dollars ($95314759) the 111rgest totol in agreed tox ever obtained by the field forces in a 12-month period 1

Na clIange Th

~I 1O~ 00 14~

m 1162 I 010 2006mbull HW6

2614 lZl752mt~~~~~ -- ~- ~ 1- -shy

Orand t(ltal _ ~l

lOlS ___ bull _____ _ ____ __ l~lO _____ bull___ bull ___ bull___ llI) bullbull ___ _ ____ bullbullbullbull ___ bull __ 102L __ _ bull ___ ___ bull ____ 1921__ bull _____ _ _______ bull __ 1923_bullbullbull ______ bull_bullbull __ _bullbull Ul2t ______ bullbull ___ bull_______ _ M1925_bullbull __ bull ________ bull ___ bull ___ 1926__ bull ____ bull _____ bullbull _bullbull _bullbull

middot1927 _________ bullbullbullbullbullbullbullbull _ 1928bullbull _________ bull __ bullbullbullbullbullbullbull Ib~M

n

1029__ _ bull _______ m1930______ bullbullbull _________ bullbullbull 1931 _____ bullbullbullbullbull __ bull __ bull __ bullbullbullbull ~oo 1932 _______ bull _______ - bullbull 1 1 J((1933_______ bull __________ bullbull __ a18J 1934____ bull ___________ bullbullbullbull __ 9-171)7 l~ _________ ____ jlO1l (~ 1936 ______ __bullbullbullbull ___ tlll7

Tot _____________ 2H1loO

m w ~

-nl m 00 3~~ 3~7

rn 1031 1702 ~ 295 2 4~2

116lIO

Zl230 1Ga 3~9 I

1213814

1192 833 1

3 ~~7 ~1e

ne6cien(y WM ELltIe8led II----------------1 OverllSSllSlmiddot ments

Agtooo Default loel- leap- scheduled TPl[Y~

ment 1 Oil ardyI I I 1017bullbull _bull __ bull _____ bullbull ________ l ___ ___ _ ~ bull

~ bull

~

~

n W bull bull ~ bull W

~

~ 00 ~

M

= (78M

fl200

~

1 ll71l~

00 1882 ~

11l 975ltro00m 00= m no

0gt ~ ~

~

m~ W

M M =

~

~ 71

ow 1 lOll ~Olil00

1331 lB7lm1602 2 719 21-7IJm I 261803

I 2ll9 586 1139 MI IS37265 -=

f040 1 f22 -IIl5M I 2 11735 24107036918

Tnpoyen signed l4rmellt to detldency W bull T p) foiled tltgt me poUtlom witb Board of T ApJlll15 witbln lhe tltltut poIfiodbull 24314-37-- bull Dltltlcienclll delermlned by Board of Tu AgtI10 --- UeUolonoles ad wJtbou~ ~~ nOIJ-becau I IrRud bnptcy eLe ~ A

---------

--- -------- ----------------- -- -

10 nEPOR1 OF COMMISSIOimR OF IXTEPNAL REVENlH REPORT OF COMMISSIONER OF INTERNAL REVENUE 11

AlIIJlysie 01 return8 ariginaZ awl reopcnrd and pending at the Wgt8iJ tJjlhe fiscal Final notices oj deficiency-TLere were 11989 final notices of defi y8ar 1937 ciency muiled to tllxpayem during the fiscal year 1937 as compured

withl7212 in 1936Audit dvl~IQW

CoulerOllNl Number of final naliCe8 released during the fiswl years 1936 and 1937Individual DivisiwlCorporation CODsolidatedTax yesr

lIltum~ relurn retum

________ I~iilllalIRooponedl OrJg~IRltlOpenedl~IROpeDedl origina~IReoPODOd

10371910middotQarl~r

27051Bllmber _ ---_ bull 2G631 l~lZ----_ - l~ 1----- ~ 1----- ~

0 H bull H ~ 192[) bullbull 17 __ _ _ 4 _____ l~ _ ~~~~~ ~ I ~l~Zl _________ _ H __ bullbull ~ _ __ ____ U bull

---------------- - -----bullTotaL________ _ 66 _ I~ ________ 7l _ 13 =========-== ---~lm________________ _ 14 _____ 2 1 15 1 2 Thereenn be no appropriate conipat$on of the totals of final

1923________ bull __ _______ a __ __ __ ~ 1 lY _____ 2 lQZL bull _ __ 14 __ bull 6 3 2 bull 2 notices issued for t~e full fiscal yeurs 1936 and 1937 for the reason that 19U bullbullbull __ 23 _____ 7 5 23 2 6 the period of limitations within which to 86Se6S additional toxes forlI1U ________ 22 ______ 8 23 6 II 111~ __ 49 _____ 9 1I 29 3 6 returns fued for the year 1934 is 3 years and will not expire nntil 11l2t_ bull ------ __ - ____ 41 _ lG 14 gt3 J 11 1l12ll __________ 2 87 1 12 I~ 47 16 19 1938 In the 1936 fi6eal year tbe statute for 1933 returns (II 2-year 1~3ltJ_ bullbullbull J2 134 8 22 27 68 21 30 periodof limitlltions applied) cqJued and the Bureau was forcedmiddottolO31 17201 3 18 41 82 57 43 11I32__ _~ ___________ ro 372 24 GO 113 Wi 151 40 wke iminedillte aetion with respect to lllarge number of cases because 1933__ - ~____ 4Qg OM 77 126 225 220 403 it 1934 ____ 5gt31 035 63laquo 135 2521 143 1139 29 of an inubility to obtuin the cooperation of 1I limited number of

taxpayers who would not rlspond to preliminary letters or sign_Totnl__ bull ~~ --------u6 -m~ -------- ~-----s consents to extend the period of limitations As II re6ult of this ====------== ==

1035__ bull __middot~___ 10700 t031 1613 102 9025 --SO 330 Ja unusunl situation in 1937 no aatisfoctory basis of comparison -ith -------------- -- shy

1936 ___ 474 36 138 l 8 8~ 6 4 __

~~-------- the prior ~year 1936 with re6pect t) either the number of finnl notices TotnL bullmiddot n180 729 1581 110 2 7rJi 80 ai I OJ the pereent8ge of petitions t) letters released cnn he made The arandtot61 ~1~1~~~~~2U======SO number of tax-year cases appealed decreased from 5207 in the fiscal

yell1 1936 to 4567in the fiscalmiddot year 1937 I J 8pec1al I En moonng I and ialuanon AdJutmiddot I Pndng In Ptnding In T~~~r~~~in N1Lmber 0 tax yean iWllved in pefitions filed with the Board 0 Tax AppeaUi durillOleld DhiiJon Dtt~I~~ Wl11cton

and fleld the fiscal years 1936 and 1931 T yeat

d TIlIYev 19311 -II1S7 ~TaxyeDl l116 ~~371middot1 Taxl~V ll1Ja 1937

1017____________ 8 13 Ig~ __ ~ __ ~~__ c M ~ JIll3 __ ~ __ ~_ 2m -middot-I31~ shy 1018 _______ 7 7 1~7(I bull __ bullbull GO 46 1934 bull __ bullbull 126 14M 1JlI~____________ 7 II 1ll27____________ g5 61 IgJ5____________ 2 2l8m~ = ~ ~ ~~ ig 1 It = 1~ lno____________ n Ie 108 ________ 180 17 1006 ____ ____ bull 6

1920______________ 3 42 bullbull ______ 33 bullbullbullbull _ 24 __ JU7 1~2L__________ 15 10 1929____________ 300 I --- -- shy1921bull _ bull 2 41 ________ S6 ___ 23 bull llt 1~2__ ~_________ ~ ~o 1~0---------- 22 _ 170 TotaL __ ~2J1 4M7 l~Zl_~________ 3 ro 1001 _____ 530 2~~ I--- ~------------------- -----shy

Total______ 13 184 ___ 300 bull 106 __ bull 412 Il1Uo____________ M 37 1032_ __ 1 1369 584 I j

====== ====1922 _________ J 40 3 85 31 2 116 In3 ____ 1 4 57 2 IS 3~ 2 136 1924_ bull _ I 1l lJlti 4 123 35 4 1~ 1925 2 13 33 9 1 155 _____ 4 9 203 AdditiQflal reve1Lue-The total additional revenue mnde available 1026 _ 4 15 118 15 107 bull 64 15 261 for collection was $242761874 as compared 1th $222099315 in1927 bullbull I 14 132 23 230 ___ 7~ 23 3ll 1l12li__________ 18 20 101T 3~ 32~ ___ 84 ~5 41l the fiscal year 1936 Of the Illnount aasessed in tbe fi6cal yenr 1937 1029__ bull ____ 40 34 313 780()2 __ _____ 223 78 725 $57279977 was listed under the provi6ions of Collertors Mimeoshy11130bull _____ 58 35 lL 124 020 ~ 1M SSS 1031______________ II~ 39 aoQ 213 712 ___ 318 713 1030 graph 3552 and $185481807 wns assessed after review lind con6idera-shy1Il3L bull 1116 ~2 4oQ MO luGO _____ 500 1gt10 1WO 1~3l____________ ~2~ 121 M~ 1617 20~1 bullbull l2H Itlf 329~ tion in Washington of the CllBes involved lQ3L_____________ 3205 84 634 13125 1000 bullbull __ 10233 lS1~ 12103

Total_______ iO-l( 431 3251 15amp7 8122 bull 13161 15787 71283

1035_ -- -1877 = 11 ~O ~O~O ~ 12Gll6~ I ~-1455 1036 bullbullbull _61~~ 3igt3 m- 3M 022 __IO

TORl_ 1amp16 12 ~I~ I 17647 IW2 ~7OS7~ [ 4~75215 1552

GrandtctQI ~88Q tGO 1~~=33~3lrlllooo ~ 13267 5133131 13317

bullbullbull

-----

-------

13

I 12 ~FPORT OF C01[]USSJQNER OF lNTEm~AL REVEKUE

ClassijicaliQn of Ihe amHmt made available for Wu~liingtoll aceordifJ(J 10 Ihe procedure i7lvolved

19j7

colleetion afler c07lsideralion in d~rin(J the jiBcal year~ 1936 and

bull 19J6 1937

Pro~luro

Am)UDIAmount P~rent Percent ned bullof total 01 ~ot81sed

Asltsl1l~n hactl OH agfeernent$ exceuted prior 10 mR1JjD~ Dr OO-d~ I~tlltrs _bullbullbullbullbullbullbullbullbullbullbull ________ $81454- nl 90 ~g ~ ~1l7 701i 31~ 2l A-ltnol 1gtuu on a~lteDlcnt$ ewcuted ubsemiddot

1onl 0 m~lin~ r1 no-da [ette bullbull __ _______ 5(01828 30 Asenr I~d in cltelt whore tpy~rs neither

5 U1 074 49 - ~utod h~Cm~nl~ nu 1leltl al~nl$ bullbullbullbull________ 21 703 393 01i 126 16 (J9 923 51 inf 80 AS_~CJlIS litbd in hppled calto$ l1t r lral on Iho mHitlt and detiolJ hI 1t R03lltl of Tax Apshy

Ieal Of ~p~n slipulM~n bIr h lJo~rd of ~ SOllltd ty T~bJl~1 -l~11 ~mllor aneral UuuscL __ _______ __ __ ___ ___ n57 fgttamp 236 39 aa3 4-118695047

Abhtem~n1 a~d ere)lt clallDl roleol_ bull _________ bull 2 743 ~o 75 ~02OS7$9l- -~----------

T~uL_ __ __ _ 172 919 786 M IlI~t~I~JIJ~1 lilJ 0~

In addit-io-il to the unount of revenue th~s made uvuilobJe tllles weTeillso assesscd under the jeopl1rd)- plOisions ofmiddotthe severnl revenue acts

Additional rere711le asse8sed under the ifopordy lro~i~iou of rfVtnlie acl~ durin(J ji8cal yeaN 1936 an 19$7

l~3C 1917

Under baukruptcy ~ud dioluUon procedure __ bullbullbullbullbullbullbullbullbull_bullbull _ Sl4 21lt1 ntl 1~ til ~22 IN IX Other jeopgtrdy seampment bullbullbullbullbullbullbullbullbullbullbullbull _bullbull bullbullbullbull I 61i7~ Mol 11 l~ 135 ~ 16 shy

~~~~~~I~~~C~~~~ ~~ ~ ~ i~ II 2 El i~ IT Grand tot~L bullbull 0 bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bullbull _ bullbull _ bullbullbull 111 OM ~l4 1 32 8M 136 12

Included in thil figure I ~n amount 01 ~54185507that WIll jlelSed ag~iJist one lallle taxpayer ~nd ci~ted oomp~ule under section 273 01 the Revenue Act olIP~ due to the peudency cl rooi8nizalion pro ceedinB under 5io~ 7~-) or the Kational Bankruptcy Ael =elldcd

4greements to additional asies8me~t1 in excess oj $25OOO-D~ring the fiscal yeir 1937 0 number of eases involving very substmt-ial deficiencies were nltsessed upon llgreements secured from taxpilyers by the field und Wllshiugton offtells

Casectsectfication by mnt of (h-jid~ncJ (a8n 80 cl08ed d~rin(J Ihefi~cal1lear 19$7

Number AWegste5he ~I dtflcltlnCf - defleiencial _________________________-shy 1~greed to

Bet s5DOOand $50000 bull --- bullbullbullbull -- -- bullbullbull - _ bullbullbullbull 1 ~ $P 1 238 70 ~~~ i~oo~)I~~si~so~_ ------------- --- -- --- -- 8 212 865 ez

16 176 051 92 Betwoon $~oOOO ~ 5gt00000_

~ 902561900 Betwoon $1OO(JlO 5nd 51000000 - - _ 17 144 32913 nOltr $1000000_ ---_ 22 ~8 972 10

lol~L _ _ gt67 I 82028917 f7

RJo~[our OF COMM1SSlONER OF I~lERXAL R]oYENUE

DeficiencilS rewmmended by the field semi-ce-The net defieienciC- (totol deficiencies $H8o6u450 minus oYemssessments $20381701) r~commended by the field forc(ls for the yenr omount to $328284749 ~n Averllge of $107248ior ettch of the 3081 agents and lUuitors COlnJfJroJue orttl1yHi oj ar (JtOSII [02 ouerU8BCB8ed 02 nrt t02 ncoml1leTlded ad the

omolwt of flU GJreed to for ji~cal lcar~ 1929 to 1937 i-dusive

Flstsl yegtr OSi~Bl oltagtll- Netw ~tdmiddotto I

1929_ 1930_ bullbullbullbull _bullbull _bullbullbullbullbullbullbull _bullbullbull

_bullbull shy _ bullbullbullbull

~Jl9 B5T ~H JO 207 2W 4il ill

~B~10~0llS2 7809 817 37

$190940 8C11 48 16~ t1O MR I1J

~~ 3~2 672 32 5~ ~J 248 78

1931 bullbullbull _bullbull __ bullbull _ _ c bullbullbullbull _ 295 338 223 (lJ W9~ 7SCM ~IH 3844J7 u lld 003 739 29 19lt12 bullbullbullbullbullbull_bullbullbullbullbull - bull shy1933bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull __ bullbull 1934 __ bullbullbull 1935 __ bullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 1930bullbull __ _ bullbull bullbullbullbullbullbullbullbullbull_bullbull_ 1937__ bull _bullbull

275 W2 ~r flO 200 160 777 so 203 510 JG5 JIJ 271 OO~ 210 17 355 07~ 147 (l1l MB 060 4-l~ ~1

3~ M 871 II 20 ~9j nt 76 1~Wl13lol7 10 OIQ ~lQ45

14 00l IIgtmiddot-gtOJ 20 ll 700 S~ I

2J7 J~ 62~ 51 I~~l~ (J IX 19lL M9 334 4~ ~~ M7 n~) (~

11 Cl2f1li2 60 Jl 2Ilt US 7J

li 16d 673 811 37lld7 604 (01 J~ 701 ijJf 97 4122161120 773G718718 ij~ 3~~ 719011

Theincreose during the fiscal year -Hl37 of the llmount of agreed tox tS shown in the above table indielltes definite progress towflrd decentrolization A study of a representldlve group 01 cases inyolvshying ~dditiollal taxes recommended by the field forces uniiilg the ptiriod Apnl1 1936 to March 31 1937 showed thnt of a totlll of pound172155 118 lldditionol tux recommenued by tbe field $128230105 or 74 percent was nssessed

Claras and overassessments-The following table shows the number of elaims idjusted ond certificotee of overassessment issued together with the amounts of oyemssessment involyeu during the fiscal yenrs 1938 md 1937

Nlmber of claim8 odju~t~d and cerlijicale~ and alQlmt8 of o~eTaSBes~menl~ i86ued during thf jiscal ywr8 1936 and 19$

1936 ro

Clioims lJ~er Iumb Pc nld~ ~l lgte~[ninB QI y~~r _bullbull bullbullbullbullbullbullbullbullbullbullbull_ 22 ~J~ 20 O~ Fild duriD~ year (ne- daims) bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull__ bull Receilted (rom ~thet t~ur bullbull _bullbullbullbullbullbull __ bullbull_

~2 400 472

36742 3283

TotBI to be 8dju~l~dbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbull __ _ 05715 66630

llo~lt1 ill rl m I llMt __ bullbullbullbullbullbullbull _ __ _ bullbullbullbull _bullbullbull __ _ 28497 30 545 H~jrfd _ bullbullbullbullbullbullbullbullbull _ bullbullbullbullbull _ _bullbullbullbullbullbullbullbull_ 10614 11568

T~ol ~ljUlIlbullbullbull _ bull _ _ bullbullbull __ bullbull __ bullbull __ bullbull __ bullbull _ 39 III 2 113

FDliug BI ~d 01 l~r _bullbullbullbullbullbullbullbullbull _bullbullbullbull_ __ __ _ ___ 211 605 l-l 517 CerlJlIe~I I oerment lt1 hn no cl~iJHS had breu llJed__ 14973 33700

AmouDl ~f oersssemcut ltled by- Amult An$116 02t 16848

17918 01i21S~~iitt~~~ g ill ~i n 18014 843~

Toumiddotbullbullbullbullbullbullbull bullbullbullbullbull _bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull_ 96 455 flM (12 I~l 957 OilJ 87 InresL bullbull bullbullbullbullbullbull _ bullbullbullbullbull _bullbullbullbullbullbullbullbull __ - bullbull _bullbull_bullbullbullbullbullbullbullbullbullbull ~ampir071 4 ICll 94100

Orand l~_ bullbullbullbullbull_bullbull lO~~~(I Ibulll l~ll 25l OOO~

gtou-fhc amount InVOlved in chums filed dnrlng the n1 oar 1917 WJ $lII2GiM a corn amp~ II5107916685 ~ho oreoodfllK fll middote O( the olairns ndJuImiddot1 dnrJDl iJltJ liltJI1 ~middote Imiddothe omount rCIltltllttI Iltgtjaled ~13l928177 a compared -llh SlOJ~7808 Ibe pre~JDg fiSltal YCf

__

15 14 REPORT OF GOMMISSIOKElt OF INTERNAL REVENUE

There were also allowed 14198 eollcetors c1Bims of which 12247 recommended obotements or credits and 1951 recommended refunds These claims were largely multiple item claims or claims for refund to numbers of taxpayers llnd involved 29047 items for abatement or credit (lIld 122976 items for refund These Bdjustments result usually in consequence of mathematical errors mude in the preparation of returns by taxpoyers

Field recommendations upon claims for 7lfllnd-Tberc were 18444 claims for refund involving alleged overpayments in the -amount of $29396397 investigllted by the field forces during the fiscal year OverosscBsments totaling $6109782 or 21 pereent of the totul amount claimed wero recommended and the balanee ($2328G615) was recommended for rejection The examination of claims for refund which were rejected resulted in the determjna~ion of deficiency ~uxes and recommendation for the assessment of $21595609 Tberefore considering all tbe claims for refund examined a potential gain of $15485827 was produced

Depreciation-Depreciation deductions claimed by toxpayers on returns filed were closely examined and as a result of ~hjs examination there were disallowed during the fiscal year ended June 30 1937 depreshyciation deductions taken by taxpayers in the ugglegotc amount of $303593576 Additional tax resultingmiddotfrom such disallowances was proposed in the amount of $39329584 of whieh $28767391 was agreed ~o by the taxpayers

9l)DAY LETTERS ISSUED BY THE CLEVELAND DNISION

Re~llu accampli8hed dtrng the fi8cal year 1937 ill the Clevelaid divi~ian Under Ihe pracedurc c8tablished Aprill 1936

Number I Propooed IOverassessmiddot I Approved -----------------~__Ior ses detloJemy ment deDclenay

rOLLOWmiddotup ~OTII

881170 _ bull 1 bullbull otWM

--------__shy

IoOmiddotnAY CASE

--------1 314 I 64768Q53

Agreed without Technical Stall conslderstloD _ amp1- 344 O~ lH ampH 93

A~reed Technl1 Sto1f In whole _ _ 78035 748035Agreed lechntoal Stoll in part _ bullbullbull _bullbullbull 1 36ll- 42 _00Agreed Teohnicol Staff no defteioy__ ~~B9()-dey expired bull__ _bullbullbullbull__ _ _____- -- no 12IUOO3Il---I Joopardy assement commendod _ _ __ - -- 2 ~77 3rro l--lIl4Jlj ~3_----- -shy

e~~__ ~oo 1__ ~~ RillUtIll 00 hand Juoe 30 1~7 __ bull__ bullbullbullbullbull __bull __ ____ 39 GG 730fYr __ bull __ __

~

REPORT OJlt COMMISSIONER OF INTERNAL REVENUE

Results accomplished durinfllhc fiscal year 1987 in the Cleveland division Under Ihe pTacedu1e established Aprill 1936-Continued

Number PropoigtOd loverasse-I Approved01 ses deftoienoy men deficlenoy

CUE~ APPEALED

~~hne~_~~~_1~35middot~1-----iOi--middotri34438-i3Tt----------TotaL_ bullbull _ ___________________ 103 348iJtlbd bullbull bullbullbullbull

By Board or lax Appeals bullbullbullbullbullbull _ __ bull bullbullbull _bullbull Dureeusustailled in whole bullbull ____________ 1 00009 bullbull bullbullbull _ $60000Buteau sustained in porL _ _ bull bull _ Bureeu reversed bull _ __ bull__ bull bullbull bull _ No l~ __ _ _ __ By Technical Staff ond Assitant General CounseL_ _ bull bullbull __ bullbull _ bull _ Agreemont to total deflotency propoRlld_ 5 577594 __ 600315 Agreement to llIlrlO of projJltgtsed duficiency ___ 4 632558 _ _ 381912No tax _ bull bull bull bullbull__ bull bullbull bull__ --bull _ Transferred bull bullbull 3 250504 bullbullbull _

Totol~posiloL ~_ bullbullbull bull 13 1526605 bullbullbull _ 1048236

On blllld luno 30 103 bullbull bullbull bullbull __ QU I 33017188 ----- bullbullbullbullbull - ----- bullbull ---shy

lIn one case settlement elIoeled fler all appe[ll bed been flled [or en eounl ubstantially in eIC6i 01 that propooed In the Dnal nOlioo 01 defloienoy

Di1Jisional changes----Dn August 19 1936 the Audit Review Divishysion was abolished and the sectjons comprising that division were estoNished os independent divisions ond designated as Divisions A to E inclusive The change wos made to forward the objective of the past several yenrs looking toward eloser cooperation bctween the field and Washington divisions of the Unit The Review Unit of the Audit Review Division was designated as the Review Division On the same date the Conference Special Adjns~ment Rules ond Regushylations and Serviee Seetions were designated as divisions without change in duties

Social Security Division-Tms division is responsible for the adminshyistration of TiHe IX of the Soeial Seeurity Act relating to the excise tax on employers of eight or more which became cffective January 1 1936 The rate is 1 percent on wages v--ith respeet to employment (with eertain statutory exeeptions) for 1936 -itb provision for credit not exceeding 90 pereent of the tax for contributions to State unemshyploymen~ funds The ta for each calendar yeor is due on Jonuary 31 following the close of the year unless an cxtension is grunted under the provisions of section 905(b) of the act Pursuont to sueh -proshyvision the returns and tux payments for the calendar year 1936 wcre due April I 1937 The division elosely cooperates with the Social Seeurity Board and the Social Security Division of the Misccllaneous Tax Unit

There were 264983 returns filed during the fiscol year and collccshytions omol1Iltcd to $58119314 A total of 257043 Items amounting to $78814209 was opproved hy the Commissioner on 354 collectors assessment lists Additional assessments in thc amoun~ of $121 300 involving 324 items were made on 127 Commissioners lists There were 3G79 claims for refund tlll1ounting to $456196 reeeived

Conference of imternal-revenU agents in charge Il~ith Treasury and Bureau otlcwls-The revenue agents in charge of di--isions located in

lir

16 Jn~rORT OF COMMISSJOiER OF INTER)AL REVENUE

the eontinentfll United Stutes llssembled ill Washington on May 12 193i for a 3~day conference with TrcuEury (lud Bureau officilLls to study the numerous problems confronting the field forces find to reeommend impron~rnents in tlHl Jrocedure govelnirig the examinl1shytion and the subsequent reyiew of ineome-tux retnrns Committees composed of the agcllts ill dltlrge and selected men from the Yashshymgtou ofllce were assigned Bubjeds for study lind recommendation es follows

(1) A further test of the Clcyulund deccntmlization plan by extend ing it to certain oUtCl diviillons

(2) Improvement of methods to obtain settlements in tbe field (3) Implo(ment of methods used in conducting field investigotious (4) Improvement in the review proeedure in revenue llgents offices (5) Improvement of field conferenee procedure (0) Accomplishment of uniform rules coneerning recommendatious

in fruurl and negligenee imcstigations (7) Toxution of income arising from cancelation of indehtodncss On the last day of the session the several committees suhmittcd

their reports to the conference os a whole Upon conelusiou of the meetings the committee reports were considered by Burellll offieias and steps hllye been or will be token to place approved reeommendashytions in eJIect

Uniust emichme1it taxes-The duty of administering Title III of the Revcnue Aet oi 193pound Unjllst Emichment Tax has been llssigned to the Ineome Tax Unit This title of the oet imposes a tax of 80 percent on the net income from certoin specified sourccgt

During the fiscu1 ycur 1937 1pound838 unjust emichment tox rrturns were filed The returns for tflxahle years ended prior to the date of tbe enactmEllt of the Revenue Act of 1936 (June 22 1U3fi) ere due to be filed on or before Scptember 15 1936 However a blanket extensi(Jn WIlS gmnted taxpoyers under which the due date was J)ecember 15 193pound and collectors were allthorizfld to gran textensLolls when rcqnested by taxpllyers to l1orch 15 1937 Congress lflter passed a resolution authorizrng the Commissioner to extend the time for filing unjust enrichment returns to June 15 1937

Injunction snits challenging the constitutioIlolity of scction 501 Title III of thc cvrmuc Act of 1936 Tux on Unjust Enrichment and seckmg t(J cnjoin the collectors from demanding returns ond olso the assessment and collection of the toxcs were instituted in the various United States district courts Approximutely 170 of such suits were filed On two of the curlier cases temronnmiddoty iujunctions were denied hy the district courts uud upon oppea the Circnit Court of Appcll] for the Fifth Circuit in Steinhayen Rice lIpoundiUing Ca et al v Scofield (87 Fed (2d) 804) llnd the Circuit Court of App811ls for the Tellth Circuit in Sheridan Flo1-ing lills Incorporated v Cassidy et a1 (87 Fed (2d) 20) affirmed the district courts m denifll of injunctions Certiolllri WIlS deuied in eoch case by the Supreme Court In TFhite Packing Co v Roberson the district court denicd injunctions Upon appeal to the Circuit Court of Appeals (4) the Fourth Circuit affirmed and ulso held the tax constitutionol (89 Fed (2d) 775) After the aforementioned decisions the various district comts have been dismissing the suits

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17

There is pending in the United States District Court- for the Northern District of Ohio Eustcrn Divisiou suit iu th case of the Clevelflnd Provision Co Cleveland Ohio Objeetion is made by the toxpoyer that no satisfodory basis can be found for computation of the tax under Title III of the oet and t1ot it violates the fifth omondshyment to the Constitution b~y toking propeIty without due process of Iflw This casc is sc1wduled for heuri-llg in Octobcr Hl37

A survey of the ret-ums filed indieates II tendency to either admit no tax liability or to stute 0 minimum Bum Approximately 55 pershycent of the returns show no tax liobility A considemble number show toxllble income but no comlJutation is made of the tax liobility and on the face of the return no tox liahility is odmitted Failure to admit and plLy tax on the iucome shovn in the return is bosed mninly on the ch(~lleJl~e of the cOIlstitutionality of tbe tax 0 claimed liability to reimburse vendees or thc statemCllt thot the method of compntllshytion reqnired by the IIlW ond regulntions does not reflect the true facts The tlxpajers in a considerable number of returns supply only meager datl~ oud information omiddotnd fail to moke the computations requirerl by hw In a number of such cases the statemeut is made that it is imlossible to assemble the datu required from thc taxpllyerB records I

In the managemeut of the vork two major legul problems bove urisen The first of tbese involves the computing of the tax liability based on 0 net income shown by the return and ossessing the tax thus computed us the tax ShOll by the taxpayer on his return There is some doubt as to whether such amounts can be leg-ally assessed without nndertlLkillg the USUflI routine of manogement of deficiency tax cages This question was submitted to and considered by the leglll deportment of the Burelw and a ruling mude that wllf~re eomplete returns are filed and the only basis for protest is tho constitu tionality of the tax an omount so cmpputed should be treuted as the tax reported by the tnxpuver on his return This rule wonld require a rrwiow to determine whether 0 complete or incomplete roturn bns becn filed und to determine whether the protest was based solely on the ground or the coustitutioulllity of the tox

The second legal problem that arises in tho odministmtion of tillS tax is the manner of issuing notices of deficiencies Title HI imposcs a tax on net ineome Irom certain specified sonrces The question onses DB to whether it is required that [L single stotutory noticc of deficiency in taxes imposed by Title I Income Tax and Title III of the ReenU6 Act of J93G is ref]uirell or whether a seporate ~tatutory uotice may be sent with rcgpeet to the deficiency under eaeh title Iu an opinion of the legnl department it WflS recoIIlmended that for taxable years h~ginlljng oJtcr December 31 1935 deficiencies in taxes imposed by Tltles I and III of the Revenue Act of Hl3G should be included in a single stiltutor) uotice As the eLpimtion of the stotutc of limitotions 011 the returns filed under Title I nnd Title III will vury in B considershyable lIumher of eOles the ltpplication of this ruling involves C7reat admiuistrtltie diftieulty 0

Of the tlpproxillmtely 17000 retUlllS of tax on unjust enrichment filcd it is estimated thut opproximately 90 perccnt of the reyenne expeded (0 hc deriyed from this source will come from less thon Ilshy

19 18 PEPORT OF COIllMISSIONER OF INTERNAL- PEYRNUE

thousand of the larger plOcessors and their vendees to whom reimshybursements were made on account of the processing taxes included in purchuse prices Mllny of these processors in filing their retnrns chnIl~nged the constitutionnlity of the tax and contended that the

compntations required by the law and rcgulotions do not reflect the actual facts The examination of these returns will necessitote n considerable volume of work In view of the ottitude of these taxshypayers ond the intensive detailed investigations required it wus not deemed advisable to divert investigators from their work on income-tax returns to unjust-enrichment tax returns until the legll1 considerations and administrative problems in the management of these returns could he clarified For these reosons very few of the returns had been referred to the fi~ld for verifieotion hy the close of the fiscal year

MISCELLANEOUS TAX UNIT

The Miscellaneous Tax Unit is concerned with the odministration of 011 intorIlaI-levenne tuxes except the ineome Dnd excess-profits taxes the toxes opplicoble to alcoholic beverages ond those imposed under Title IX of ~he Socinl Security Act The titles of the respective divisions of the Miscellaneous Tax Unit indicate in genernI the nature of the toxes odrninistered in each division and detoilcd informotion with respect to such toxes is sot forth below under a reference to the padicular division oifected

The work in the IvIisceIlaneous Tax Unit has continued to increase and the extent of this increase together with other information is shown by a comparison with the work of the previons year this comshyparison being reflected in the accomponying tobles

ESTATE TAX DIVISJON-The activities of the Estato Tax Division includo the odmlnistrotion of gift taxes imposcd under the provisions of the various revenue acts Collections of estate tax for the fiscal year 1937 amounted to $281635983 which represents the lorgest collections on record froIll this source and exceeded the collections for 1936 by $62855229 The collections of gift tax amounted to $23911783 os comparcd with $160058761 for the previous year II decrease of $136146978 This decrease is due to the resumption of norillal eonditiolls as they existed prior to the Rennue Acts of 1934 and 1935 which incrcased the gift tax rates thereby inducing heavy transfers to be Illude hy gift prior to tho effective dlltes of sueh incrosed rates In addition to the amounts actuolly eollect-ed deficiencies in estatc and gift toxes amounting to fipproxim-ateIy $28000000 were asserted in 437 coses Dnd ossessment and collection of these deficiencies wero witbbeId pending adjudication of appeals filed with the United States Bourd of Tox Appeals

RetUNt8-During the fiscal year 15244 estate-tox returns were received in the Bureau us compared with 13252 returns for 1936 This increose of approximately 15 pereent in total returns filed is ottrihutoble largely to the lowered exemption of $40000 provided in the Revenue Act oC 1935 tbe effect of which became apparent in Deeember 1936 The nUillb~r of gift-tax retUrIlS filed amounted to 1704il as compared with 22590 in 1936 a deerease of approximately 25 percent

PEPORT OF COMMISSIONER OF INTERNAL REVENUE

Every estate-tux return filed for a resident deeedent is made the subjed of a field investigotion and report Investigations of estoteshytox returns filed for nomesident decedents and of gift-tax returns are made by field agents under the direetion of the Miseellnneous Tax Unit in Washington During the fiscal yeor 11576 estate-tax and 1991 gift-tax reports were received In addition to tbese major reports there were 2966 eolloteral and supplemental invcstigations reported by the field ogents

Approximately 694 perceut of tho estote-tax cases ond 84 percent of the gift-tax coses were closed as 0 result of tho Oliginal andit Protests were filed against the tentotive tax determinations mado in 2443 estate-tux eoses ond 1093 gift-tax eases The amounts assessed os deficiencies exclusive of interest and pennlties were $51411070 in estate tax and $6679408 in gift tax

Number oj estate-tax und rJlJt-tu~ rttums inve~ti(lltlted and audited dUrillg the fiscal yean 1938 and 1937

Claims-Refunds of estote und gift taxes inclnding aeerued interest of $292230 amounted to $2637161 for the fiscal year Tax and interest of $621186 refunded as Q result of judgment cIoims allowed in 16 eQses is also included in this sum

3635 54 om ~

n g57 11 6110 1 37~ 2l1M---shy---shy --shy---shy15602 18 0amp1 2 7~ 2~33 11 1~8 11576 ~

---shy---shy--shy---shy4 (54 6(78 m w ~ ~ ~~

9693 9290 middot21ll0 127831322 162H 22690 17 W8

~ m ~------shy --shy23172 24843 25 972 30 MO )38amp2 13~ 13240 21404 -shy0 11309 12732 91(6

H2315 20amp013 -shy2801 1242 2380 2 210

421 I ---shy~ ~

r937

Giltt

In37

Estate t

1936

Returns in fieldOn hand at beginning 01 year _ _ bull bull __ lleeelved for investiatlon bullbullbull bull bull ~

Total to be disposed 01 bull bull __~_~ __~ bull bull __ Major reports submitted by field forte __ __

On band at end oj year_ ____ _ Returns In Burenu IOn hand at beginning of year bull _

Reltelved _ bull__ bull bull _ Reopelled bull bullbull bull _

Total to be dJspod of ~ bull bull _ __ _DiipClSeel or bull ____ __ __ _ On halld at elld of vear__bull bull bull _

Protest letleri of Laxpampyers a r-ult 01 tou determJued by aUdit

~~v~~~~~_i~~~~_~I_e_~_~

D~g~~oO~_~~~~_~~~ On hallltlat anel oi yearbullbull_ bull _

----

---

____ ______ ___

- - -

20 REPORT OF CO~IMISSIONFR OF INTERNAL llEVEKUE

EBtnte and (Jifl 1m rlaim~ le~eitled and di~po~ed of during the fi~ca ytar 1987

Oilt-lu elaimEstate-tpoundllt claims

Abeemellt AbatementReflilldRefund

N=_Nnm- Num-N=- Amann AmountAmount Amount

t Claims filed

OnhandJulyl1936 $1674 0JIl Ii) ~ 1139 IUIG $3 722 9ro ~2

= M _------shy----shyReoeied ___ _ ___ 7 lOt 182 49 $33 4411330864260~372 TOIl 34 I 217

Reopenod _________ 8113~1 bull __ _-_ --- -- ---- ---- _shy- shy

Total to be dshyposed 01 _______ om Il 12S 384 7~ 7143596 llI ~ 7031 COO 02 13 S4411

~

425 I 011amp07 7G 712781459 n 1036gt0 IB 211 Zi5l8OB~j~~t~~-_middot I 151 023 32 5532 ~ 506 zn J6 I 4 OJJ5 03 - shy ----

TotBl dilpd of 1017 2760911 OIl 712786991 1lOll ~~6 j2 31 ~~4 11 ~

OnbnndJlInl(j1~37 ___ ~ 336747367 15 S O~ 612176670 -shy - --shy - _----shyNo clni= tllltI o~lt-

MllSme( allClwlaquol __ ~ 189 M312 3JleStll~1 143869 2() 39~g Int~ret allowed___ ____ 27930014 -- shy -shy ----_ __ - - - shy ---shy 12921 20 -----shy -----shy --shy

~ ~

TClb[ mOtt almiddot lowed indudiogInteltCllt_______ bull __ rogt 2 376 [P() 01 10 ~H tlH 10 260 no ~6 M 69 OSB ~l

TOBACCO DIVIrUON-Collectious of tobacco taxes nmountcd to $552254145 for the fiscal year 1937 which represents the largest annual collection from ellis source since the first internal-revenue tnxes in 1862 muking the third consecutive yeur that these collections have exceeded all prflvious annual collections The colled-ions show an inerease of $51088417 or approximntely 10 pell~ent more than the eolleet-ions for 1936

Dpoundtailed allalysi8 of the tobacco taxes (Qllectrd d-orinv ihefiBcal years 1936 alld 1(37

Sou

Olgars (large)Class A ________ ___ ___ ___ _ ________ Class B ________ _ _ __ __ __________ Class C____ _ ____ _______ _________ Class D ______ _ __ ______ __________ ClassE__________ __ - shy _ shy ---- ---_shy 5967096 6947~07 9iJOIjn Id6Total ______ ____ _ ---shy - --_ J2 227 751 09 13 24 9~ 53 10192079lt1

Oigms(smalll _middot _______ OigarettosiargG)_ _______ __ ____ Cigiilettes (smpoundl11)_ _________ bull _ _______ __

Tnbaoxo manufactured ___________SuulI _____ ________ ___________ ----shy

Total _ _______ __ _____________

Llta( tobacco sold_ __ _________ bullbull

gig~~~ f~~~ -- ---- - Omud totaL ___________

In~rease or dOClelgte (-) 1

1937ro Pen~Amount

1

$696 144 83 $9041IMampI ~9 737 305 33 -10 I_1816amp61)18036754 162198 94

HS299 61i2iI2~35 785 53 ~835 477 amp2 31CJl3l U(10 81l7 05 412 49B 3T

_ 133 t13 93 1lGZl4-I111 0J7 H(532018 7St 45 10217 G5

ll Q476 nz ~OO Go 5J lO 735 77420 48~ 470 87

375218405o41l Tog BS M 037 ~H 1l 5646957_ --- G BOO 000 ~21 06$ 18 Sg _318 748 83 -_- 62 Ol~ 700 00 6169705017

7ga16 4T916M71 2 -W7 87 -131-16583639l 20l8 950 98 llll3lJ459

U13072 b6 1320240 J3954

51(ti8~IB~ 102MIIGIi2S39 552 254 14~ 22

REPORT OF COMMIS3IONER OF IKTERNAL REVENUE 21

The tax on small cigarettes amounted to $476027207 tnt incrense of $50540736 or 1Ll llercent over the previoufgt fiseal vcur and represents 862 pereent 0 the totnl tobllceo taxes eollected during the fiscnl vea

Tnlte were collccted on eigarettc papcrs and tnbes us follows 61571548 packuges of cigllrette pupers of domestic origin 17797240 pncknges of cigarette pllpers imported 65360100 tnbes of domestic origin und 150000 tubes impOltcd The totnl collections of toxes on cigarette pnpelB oml tubes affioImted to $1116377 II decrease of $165647 under the collections from this source during the preceding year Paekages of cigarette papers containing not more than 25 papers elleh are not ~ubject to the tnx During the nscul year there wcrc removed trOll the place of mllnufocture 2711554987 snch pnekllges lmd 800000 pncknges were imported 20429660 cigarette tubes were removed from the plnce of mllnnfllcture and were exempt from the tnx by renson of use by cigurette manufacturers

During the fiscal year 1733 permits were issued for the withdrawal of tobncco products tnx-free for the use of the United States These pcnnits covered 49540000 eigarettes (LJld 194353 pOImds oC manushyfactured tobncco

Nwmber 111 claims for Ihe relund and (Ibaleuromenl 01 tob~uo axB~ lor 1M redlgtmptl0n 01 cbacCD filamp~ and IQr drawback rueiv(d and diBpOBfd 01 dvrillfl Ole jiBeo YC(lr 1(37

I Relund I Redemption lpatumlll1t I unoollectible1 Drawbak

INnmmiddot-IMllOunIIN=-IAmoun~INUlllmiddot1 AmouutN-IAIDOO IN I Amo= bollt br belt

---I----i- shyOn band luly I 1Q3G_ ~I 141002651Receivoo bull _ IS 4 70s 42 I G88 1 237 lJI OOi Il6 61 jlg l~ 2D 1319l 00 22 557 66 Allowed _ ReJected bull _

J2 306 lO I 626 1 23~ 114 19 00 52 163 1621 91(1 ~ 31 ZI ~~L 30 3 1ll33 l4 lli2IJ oI 12 1S84~2 16 lll551______ 151

On band June30 11l31_ 3 I w~ 12 271 m47clOI

Iffl ~-nl ~ooImiddot~middot1711055 T5 _____ ~ 1716-78

In addltlon Inerest In the amenllt el717 wIU ulJowoo

The sum of $1239922 representing clnims allowed for redemption of stamps includcs the following Stamps whieh were rendered useless $845884 stamps for Which the owner alleged he hud no furshyther use $9324 und the vulue of stomps affixed to pncknges of tobacco products withdrawn from the market by the manufaeturer or importer $384714

Under the provisions of section 317 of the Turin Act of 1930 manushyfacturers of tobacco products wlthdrflw from their factoIies withollt the paymcnt of tax during the fisesl yenr 122070810 small cigarettes 10000 small rig-are 1500 large cigars and 1668 pounds of tobacelgt Jnd snuff which were delivered direct to vessels for use IlS sen stores beyond the jurisdiction of the internal-reveuue laws of the United States The tnx-free withdrawals of small cio-Icttes large cigars nnd tobneco ond snnfl for delivery to bouded tobl1-cCO sen storcs wnreshyhouses nmonntod to 60fj303~790 small cigarettes 12500 hugo cignrs and 37767 pounJs of tohacco and snuff Withdrilwals from bonded tohuccomiddotsCll stores wlLf(houses for delivery to vessels UIDouuted to

I 1

i

-----------

22 23 1tJPORT O~ CO~[lHSSIONER OF INTERN AL REVEKUE

603669090 smoll cigtlrebtes 11250 large eigaTs Hnd 36873 peurids of tobacco nnd snuff There are 19 sneh warehouses now in opera~on

BITUMINOUS COAL AKD SILiER TAX DIVISION-The BituminOllil Cool Act of 1937 approved April 26 1937 imposes nn exeise tox of 1 cent per ton on coal sold or otherwise disposed of and nn additional excise tax of 19f percent of the sale price (It the mine of coal disposed of by nonmembers of the Bitnminous Coal Code effective June 21 1937

Number oj claims lor refund and abaemenl Tec~ived ana di8pl~ed 0 under the Biloilnishy noUB Coal COTiservation Act 0 1)S6

6ru d TaxpaII abatemellli

~ OnhandI~y1 19~~ bull Recl3ived__ bullbullbullbullbull ReOllned __ Allowed_ bullbullbull __ bullbull ReJted bullbull On hand Iune - 30 1~37

Num- Amount Num- Amount -1--shy(5 iI32 5B8 02 6110 Sl(j2 656 Ob

1 ~2j 291870- 49 bullbull __ bullbullbullbull _bullbullbull __ bullbull bull __ bull bullbull _ bull 1363 331 890 00 bullbullbull_

~ W8 61 500 6t2655 Oli ~

Colle-cllrslh3leIIlltlnl~

Num- Amoum bull I $I 24 (02 2l3 681 li8

1 482 62(jl2 ~ 164 Xl 1 l24

-IT collectlhle I Total

NumIAIDountNllInl Amount n

- ---shyI1 fM II am $al5 27tI 2

2 t 18 II 1300 2~ MQ 18 __ bullbullbullbull 1 (8~ IJ

bullbull _ 104 2 fgtl6 OM 00 3 52 n 570 61327[02

--- _ --- ---- bullbull-- __ bullbull _1 ----------- -- ------- ---- ----------shy

The Silver PurchMe Act of 1934 imposes a tf1 equal to 50 percent of the net profit realized onthe transfer of an interest in silver bullion with certaiu 61emptions und rights of abatement Col1eetions of silver tax for the fiscal yellr 1937 umounted to $633712 as eompared with $685188 for 1936 There were 319 ILSsessment lists certified by the Commissioner

Ntlmber 0 clatms Jor rrJund and abatement oj 1M silver laz and redemption oj stamps - reeried ll1ld diBpoBed oj dllrino the fisca1llcar 1997

REPORT O~ COMMISSIONER OF INTERNAl REVENUE

flected principlllly in the manufaeturers exeise tnxes the taxes on telegrapb telephone eable and radio eommunications and facilities admiSSIOns electrical energy and the taxes on theprocessing of cocoshynut and other oiIa

SOUTO lncrolile or~romiddot1 dec~Igt (_)

Documentary stAmplt B~nrls nllnrlebtelnOllS capite] suclr iltsuos ete __ $2lt1gt2 60 42 $286511011 S48Q1l51 69C~Pllal stock sales or Il1llIslers _ _ 33 OM 77~ 14 31350 fin 4~ -1 7(H 200 gt5Salos ~r produce (Inture deli) __ __bullbull_ ~ ~43 ~~J J7 5 OOfi 8l3 70 2 12 Z71 33PIYug cards __ bullbull __ _ __ bullbullbull _

l~ ~os H 4 186 riJ~ ~ l2 8m- Qg_---shyT~ta- bullbullbull __ bull _ 68 304 6a7 37 15tlMi 623 73

O100m3fJrBrin~ __

g~I~d --- -- _1 Speci~IISCS _ bullbullbull_bullbull_ __ bullbullbull _ _

rotl bullbullbullbullbull_bullbull __ __ bull _-

AdUlterated butter __ _bullbullbullbull bull__ bull_ Ranc ted butt-erbullbull _ ___ ___ _ bull bull _ Mlred tlOIllbull bull __ bull __ _ bullbull __ __ __~ bull _ _ _ Fillcdcbeese bull _ ~- -- -- bullbullbull-shy

Totalbullbullbullbull _bullbull __ bull __

f~cJso - -_h bullbullbull_ Manuhcmmiddot t= (Tille lV llemiddoten 1932 omoltl~d) bullbull __ bullbull

Transportation of oil hy pipe lin bull __ __ __ Electrical energy__ bullbullbullbullbullbullbull bull bull _ TcI=apb telephono 081gt1 bull and radio ruO$l~ etc Lease(l wit eto IWpll anlt1telephon) bullbullbull SM-dePOSit bo _ ___ _ __

Tom __ _ _ bull bullbullbull

Adm~IOJl__ bull _ _ _ __ bullbullbull_bull _ Dues anl Initiation feesbullbull_ _ _bullbullbull __

lolal_ _ __ bullbullbull bull _

Pistols and tevoh-oll _--- --- ------- ---- --- - IN teul~s bull _ __ ___bullbull__ Delinquent unlr pealed las __ bullbull bullbull

Tom_ __ bull bullbullbullbullbullbull _ __ bull _bullbull _

Cooont ete olls prooessrd bull __bullbull __ _ _ arone petroleuID proSleltJ rellnelt1 etc bullbullbull _

56307D I 6795101 I 915l)[l~ 9571)15~G

1~JI~Ofl~ 131282857

2zltJ300401 2341~I~j

-1604113 Qlg 73 -gt 973 51 7 HXl g55 Ui~ 5P 6 1Of 7 H~(O _bullbull __ ______

16358~1 17lZ7H

3~9 030 335 31 q 7a3 995 (2

lJ57 17a 25 19 B05 6IJS 3S 1 292 738 27 I 11)7 409 b7

413 76(1 897 31 n 2H W5 87 35P(55233 2300II974 fJ9

I 4t19 6-2 2S 20397l437

66 681 562 03 14Q 100 4~ 2 3W 373llI 3 29i W 31

176 PH 01 (2 )(MljO

415 MS 267 20 (B7W788688 72 012 dl9 ampI

l7 II 176 +6 e 000 923 21

19740191 78 6 287 768 24

~

2 6211 016 3l 10084503

23 ~ll98 G7 26 an 900 02 282(86l35

W 6lt7 M 1 llYJ J80 05amp54 028 39 513 492 81

~271 57 1 _8lt 814 92

980926M

11IHlS1 51U1lS 8101264

14461123

7H 311 1 I1 H bull l L5

-1(840

7M81

tg 5(iZ- 41 lQ 4M (2

m5QJ~ampefand Abwrnenl Redlwpllon T~al

-

NnmshyN=- Amount N=-Awoun~

N=- AruouM Am~ ---- --------I----shy On hand luly 1 11lJ6_ bull ___ bullbull _____ $36(90IJ6I 12 11007 $7381l8Recelved ____________ ____ __ _____ bull( IU 72 125 a 7llbull6 23 16lll 77137Allowed _____ bullbullbullbull ~ _____________ _ bull __ bull bull 351136 10 2lll 01a 721 41 302

ReJ~cted ___ _ bullbull_______ bullbullbull __ _bullbull ( I lH1lS bull8 21 mM 305 Ili nlJ6611On halld JnDll Jo 11137_____ bull __ bull ___ _ 1 3Ul ill2 316 6 --1--shy ------I

JUI u~bull 00 I 11 4~7 781--l1li 5amp018 nIlQI08CI79 29 I8823Q 18 19117 1M 39 I ldJ 7~ 57 Sll4lk2i6 -200571 91NallltJol Firearms Acl_ _ - bullbull __ bullbull_ bull bullbullbullbullbull 5 JmiddotU 72 4 (l3 lIl -89079

TUtal _ __ _ __ bullbull _ _ _ __bullbullbullbull 28860177 08 30 Iiamp) 872 77 1 726 6115 6tI O~her mlseellunoollJ ecelpts bull __ _ bull _ bullbull ~

H 732 34 312~180 16 cV (6 Tolal ml3oclllWeollJ taxes _bullbullbullbullbull _ 38 8ltiO 072 5i ~1735l163b-6-1 71gt~ 562 7~

SALES TAX DIVISION-The work reInting to the monufaetmers ellcise taxes the taxes applicable to the transportation of oil by pipe line electliCflI energy telegrnph telephone cable nnd radio communishycations and facilitics safe deposit boxes admissions and dues pistols and re-mlvers the processing of coconut and other vegetahle ojs tllld the production nnd refining of crude petroleum documentary sttUllp taxes special occnplltionul taxes the tlues applicable to nnIeotics and the transfer of rnnchine gnns is eonducted by the Sales Tax Division

The yield from these sources during the fiseul year 1937 was $BI7middot 392636 an incrense of $78542563 over 1936 This merense is reshy

Jooludos l-aI~ of OO02S5~ en nI drInk $2555573 on cllk and 1168728 on 8ohl6 and hoati Includes ~xe of 717 0013 on Jewelry 119i1~894 OD candy S3ltl553ll-1 OJgt soft drln $8220W On cbck~

SBS-I89 on grape coneenrnle ~Dd ~ljSQ3 on aebts ~nd hosts

M anufadurer8 excise tares~The speeial field force conducting inshyvestigations under the supervision of tho Miseellanoons Tax Unit continued to prodnce excellent results in eOnn()ctlon with the investigashytion of tuxes applicablo to lubricatmg oil and gasoline automobiles tires and tubes furs jewelry mechallical refIigerators radios ond various other urticles the tax on the processing of eortain oils nnd the taxes on admissions and dues This force reported Cor asssssment

24 nEPOllT OY COMMISSIONER OF lXTERNAL REVENUE

a tot81 of $10957937 in delinquent or lldJitiolllllruunufacturers llnd miCellIUlOOUS oxcise taxes poualties und interest

The $75 eomption proVIdod for in the cuse of articles illudo of fur was repealod by section 810 of the ReTenuo Act of 1936 IUld the rata of tux llpplicablo to such articles vms reduced from 10 percent to 3 porcent of the sales price The reTenue deried from this source dur_ ing the fiscal yenr Hl37 amounted to $5919688 as eompared with $3321057 collcctod during 193)

Considerable attention has be6TI paid to cuses wherein attempts havo been marla to lloid maIlufllctnrers oxcise tuxes by effcctJng transfers between ufiilillwd companies and substlilltinl assessments oC additional tux have boen made in a number of such cases Scvorn producers woro prosocuted for ovading the tax on gasolinc convictions being obtuined and fines and sontenccs unposed

DocumelllarV Jtamp taxes-Tho docnmentary stnmp taxes includo those applicab1e to issues und trllIlsfers of bonds of corporations issues and trllIlsfers of stock Ilnd similar interests sulcs of produce or mer_ chandisc for futuro dclivery decds of comTeyance passago tickets and foreign insurance policics The amount of revenuo derived fro~ the documontary stamp taxes during the fiscal ycar 1937 exclusive of the tax on playing cards was $65099121 representing IlIl ineroaso of $938122 oVer H136

Plafinfl wrtk-lhore wore 77 manuflLcturers repackers or imshyporters of pluying cllrds rcgistered during tho fiscal year and there wore manufacturod rcpacked or imported a total of 39977142 packs

of cards as compared with 47941021 plwks of cards during 1936 Oleomaran~nei adulterated process or renovated butter-Investignshy

tions wore continue(l of cxtonsive violations of the Oleomurgarino Aet in New York Stato and thc New Engltmd States involving the manushyfacture of soYerul hundrod thousand pounds of a product which was sold as butter but found upon examinaJion to be colored oleomarshygarine Assessments of oleomalgurine tuxes were made as a rosult of investigation and comictions for violations of the law wore obtained in cases tried in tho courts

At the beginning of the year thore were 42 manufacturers of 0100shymargarine engagcd in busincsS lmd at the closc of the year only 36 During the fiscal YClr 16096 returns wero filed by munufaeturers and wholesale denIers in oleotlllLlgllrinc

Only ono registered nmnufacturer of adulterated butter IlIld lh-e manufacturers of process or renovated huttor were engagcd in business during the fiscal year

1fixed jlQUr-There wero 22 JUllkers packers or repackers of mLxed flour engaged in business during thc fiscnl year

Statoments showing the production and vithdrfLwals of olcomalshygorine renoYatod hutter all(~ mixcd flour are shown in tables 36 to 43 pllges 124 to 126 of this roport

Firearms-In llccoroallco with the requirements of tho National Firollrms Act thoro wcro rogistored v-ith tbe Bureau of Internal Revenue during the fiscal yonr 6549 liluchine guns and other fIrearms snbject to the provisions of the act nnd tlllnsfcrs of 14874 fircarms wore lIOoe through proper applicntions The total number of firoshynnnS registerod from July 20 1134 tho effective oate of the act to Jnne 30 ]037 was 37712 Colloctions of taxes under the National Fireurms Act (including tho special taxes) amounted to $4451

nEPORT OF COMMISSIONER OF INTERNAL REYENUE 25

Claims-Adjustmcut of claims hy this division is shown in the accompanying tlblc Interest amounting to $1265725 was allowcd for refunds and for the redemption of stamps comprlJed with $659488 ulloed in 1936

Number of claims TCCeiVed alld adjusted by the Sale~ Tax Diuitriol durill the fiscal year 1937

RefUnd AhateweIlt RlldemplioIl UIlcollooUbJe

CJeltII Nummiddot AmOUIl~ ~nmmiddot AmIlWl~ Knmmiddot Amount Nnmmiddot AmIluIltber be be her

-----f----I---I Sales 1BOS

OIl haIld JUly I lll31l bullbullbull 2015 $2i1l51~37 74 2 12i 1782604915 bullbullbull _ 2H $74111338Recelmiddotodbullbullbullbullbullbullbullbullbullbullbull __ 2707 11343365 47 3300 13 635310 06 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 32gt1 712 6SIlC2 ItltltlPCIlUd ISO lC371lW8 81 2S51amplC7 _ __ bullbull __ bullbull __ bullbullbullbullbull 2 31354 lIood __ 2922 2 767 96b 78 2 294 6885 23B 07 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 3158 631 658 01 Rejectedbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull I d3 2059114712 1051 720504845 bullbullbullbullbullbull _ _ 30 2 SIlO 03 OIl heIldJuIleW 1037bull 1amp11 4653500132160 7G5325876 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31~153~2160

MlscelleIlUOll stamp Oil halld July I 1036 M 48349t 06 2Ol 135181306 1332 ltltlG008 S5 12 2 00Il 1l Ucoolved bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 370 39853277 8M 67005550 3103 30198341 33111l589II01 RCltlpeull1L bullbullbullbullbullbullbullbull_ 5 2101460 1 3iR2O 14 811953 bullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowmLbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull u5 llS50871 268 117205746 2906 18118463 307111102t42 l~eJeclOd ampS li2J 71M 95 II-l 3M 392 59 568 4409-1872 1 700 OnhalldJulle301937bull 149 28167682 106 41486771 8S5 0044824 35 687320

Nareotl OnhandJlllyI19J6bull 11 4860 10 337512 12788 021 ltQQdv~d 112 32023 80 16183 61 33167 l4 6~61 lltollQlledbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowed 119 18300 37 10053 71 SUM 15 ai3ft UeJcwd _ 1 11M83 bullbull bull 2 2~28 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull On halld Juno 30 1037 3 3110 3 505 5871 I 7liO

Tolol claIm OnhandJllly1l93(1bullbull 30lIO 21I14llSO40 2337 917789500 1344 40982673 2ampS 7~68574 ]~rojCd bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31amp9 lj74221~47 36841430552739 3IM 3023W08 3liOO878a5121 lltoopened bullbullbullbullbullbullbullbull _bullbullbull _ 185 105981447 82 28S1M327 14 89953 2 313M AlIowm bullbullbullbullbullbullbullbullbullbullbullbullbullbull 3270 2 83lJ (gtgt8 3~ 2 MY) 8001 35i 06 3067 181 5W 30 3 ~80 7112 746JjHrlcctcd_ bullbullbullbullbull__ bullbullbull __ 1 519 3011505490 1145 7559 4411H 570 44097500 31 2 59843 OIl hand June 30 1037 1 ~gl 4 OS5 30005 2151 8148131 52 SS5 0050005 SIS 100 3oi ll(J

Credit cases-At tho bcginnin~ of tho nsellI yoar thore wero on hand 5058 sales tax credit cases mTohing $3869661 During the fiscul year 13490 cases iuYolviug $8833633 were rcceived and 14599 -cuses involing $10586973 werc disposed of Of tItis numbor 12256 cases ilHohing $10226925 were ollowed whilo 2343 CtlSOS

in the aUlOunt of $360048 were rcject-ed At thc close of the fiscal year there wero on hlmd 3949 sulos tax credit cuses involving $21l6321

Offers in compromue---Qn July 1 1936 there wore on hllIld 3973 offers in compromise Ilggreglltmg $476683 which had- been sub~ mittcd in settlement of liabilities incurrcd in conncction with nrious miscelllnoous taxes Thero were 10461 offers aggregating $568744 receivcd 12076 offers in the nmount of $265335 accepted 737 offers amounting to $1l9059 rejected and 49 offers amounting to $277203 withdrawn during the fiseol ycur At tho closo of the fiscnl yeur there wore on hllnd 1572 offers Ilmounting to $383830 aWlliting additionul ovidence and consideration

Assessments-A to~ol of 81000021751 assessments representing 1064851 items was approved by the Commissioner which included original and additioDll1 assessments of all miscellaneous intornalshyreyenuo taxos except silver nnd social security taxes Included in tho list Were 46050 adoitioulli Ilssessruents resulting from oflice audit IlIld field investigation representing taxes of $82160515

243Ho-ll7---8

------

27 26 RErORT OF CO)fUISSIOSER 0- IltT1RNJ ll1WlXUE

The interest- fisscsscd find pailtl on the miscellaneous eli lists npprocd by the Oonmlbsioner amounted to $7341914 1

Field reports amd retlLlns-Tbere were OIl hund nC the beginning of the fiscol yeur 406 field repores covering udditiollul tuxes in the amoum of $1l448725 submitted in connection with vQrious rniseelmiddot laneous und suJeB taxes During the yeur 13092 field reports were received representing $21796707 odditionul taxes 12999 cxuulineJ (lnd closed representing toxes amounting to $26509566 Bud 499 reporu in the flmount of $0735866 Ilwoitillg additionol evidence There were n(J reports on hand which had not been reached lor eonshysideration In oddition to the foregoiug 548522 sales tax return~

in the amount of $535244077 were leceiycd md examined in the Bureuu during the fiscul yelU

CAPITAL STOCK TAX DIVISION-The Capital Stoek Tux Division is charged witll the administration of ehe wpieal stoek tux w11ich is a tax imposcd upon corporations COlTymg on or doing business during uny part of a tuxable year I1nd is measured by tbl adjusted declared value of the CHpitul tock

The collections of capital stock tux dUling the tisea Jear omounted to $137499216 on increase of Ilpplo-irnotlly 45 peIcent ovcr the collections for 1936 The Rewoue Act of 1935 (us omended by tho Revenue Act of 1J0(3) allowed corporuLion in their capital stock tllX leturns duo in July 1936 to redeclnre the vulue of tLeir capital stock as of tho close of their last income-tllx taxable yel1r which in the case of organizations opellltiug on (l cl~lendor year basis is Derember 31 193i This privilege combmed with Iln nlC1ellse in the rute uf excess profits tux applying with rcspect to this capital stock dcclamshytion and to colendar year 1936 incomes together wih the prospect of inoreased future earnings resulting from improvement in business conditions couscd a substantiul increasc in capital stock t3 collections for thEl fiscaJ yeor 1937

During the ycor returns wcre reeeived as follows 425999 tuxable nnd 1314]0 Ill)ntaxlible domestie corpolfttioll mturns lind 393 fnxable Ilnd 504 uontOXtlble foreign oorporntion rcturns a total of 558306 As 11 result 01 the retuTUs ludited during the fiseal year 17367 ussesSshyments were made immiddotolving udditioual t-ox in fbe lIlliount of $1661601 as compureJ with 5908 udditionul IlSSCSsmeuts inYoh-ing a lotlll of $1101721 mfde lor the fiscal yelU HJ3G

M m(ter oC nlttmin-sl~tlvo con~~niem (b~ 8~1~ r~ DI1lod Il~tl gte=e~S bedllJQ claio a~d ill~ Q( ~rl-ltrnlO ~nltl Ilf on oJlor5 in Cltl((JDwmLl lor (t lsl51e Ta~ DIi15Jon tho TobllCOODivi8lonand Ue CDiI~1 Stock T~~ Divllon

Number 01 (apia stDck t(l~ clGi1Jl~ recdred awl di~poud ltgt1 Jurino1997

Clotlm

Retund Ab~le11lent UnCOIIrllbl ToLaI

N1Iw Amount Nurnmiddot

-mount N=shy AmOll~~

----Nnmmiddot

Amount

On hand In17 I 1936_- Rl~ed bullbull_bullbullbullbull __ bullbullbull___ RNnd __ bull __ bullbull _ _bullbull Allod_ bullbullbull ___ bullbullbull _bullbull _ ReJ~cted bull ___ bullbullbullbull __ ____ On lIand lu06 3U 7 __ bullbull

5 70

48(r1I 19~

3i8

11amp1 gtH 22 2~la006-8~

1110737 1M lfi~ 7ll

2 1~1 lJl 10 lOOOOOA1

m I IIlI gt0

-- shy$31 ro1middot 17 23lt ago 26

3 ~lg Tl [Jr 1~[I la 1l7 3N 82 n ~os 18

- shy

~

l377

iiszshy

~~O3 73 0 n

~~ro~-

81amp7fo 4654 8

S185 M

7 xI t51

11118 700 31 2 748 8lIl ampI

NIl46-IO M7~34W

ZD8105~7 19 ftloeo

RBrORT OF COMzoIISSIOKER OF IXTERNAL REVE1UE

PllOCEssnG TA( DlI~roN-The adjustment of dUIIIlS fOr refund or poytnent uuthorizod under Titles IV and VII of the Revenne Act of 1~Rf) iR administP-TPd by the Procesfioing Tllx Division

Section 601 of Title IV reenoeted certoin provisions 01 the Agrieul_ tmal Adjnst-Incnt Act for tho purpose of allowing relunds in accordance therewit-L in CllSes where thE dEJiven fOl ehnritllble distribution or us()~ or tho cxpotation or tho mllnufll~ture of large eottou bagli 01 the decrcose in the rate of proccssing tax took plilce prlor to Janushyf1ry fl 1036

Seetion 602 01 Title IV authorizes the ptlyment to any person who- ut the fint mUllIont ul JllllUUlY 6 1936 held lor sole or othcr disposi_ iion (including manufacturing or fUIthor processing) any nrHcle processed wholly or in chief vulue from II commodity subject to tbe processing tflX imposed uuder the Agriculturul Adjustment Aet This payrullnt sunU be in on olll0l-nt equal to the proce~sing tax which would hove b(len pflyable with respect to the commoditv from whieh tile artidewas procesed if it had been procesed on JllnmlY 5 I936~ but not in excess of (I) the llolll011nt of thfl hlllOlt1l of the tgtlx with resped to the article whieh woos shifted to t-he claimallt iu the prieeh~ ]lwd for the fllticlo and to tho e~Itent thot the clrJimuIlt ~as not received und is not entitlcd to receivc reimbursement for sueh burdenshyfrum the proc~ssor or other vendor and not in exccss of (2) the amount of that part of the burden of toe til applicable to the urtic1es held on January 6 1930 which the clulruant has not passed on tq his veudees and hfs not included in the sale priee of suell artie-Ie

Title VII of the Reyenue Act of 10aO l~utll(-lizc~ U rdund to I1ny person who poid or from whom there wos collect-ed a tax imposed unlleI the- Agrieulturtll Adjustment Act provid(d the cluHnantshyestablishes (1) that he bore the burden 01 the t1rnount of such tax lIud did not shift it to others 01 (2) tJJOt he ropaid uneonditionally sueh amount to his vendees who bore the burden thereol

The Processing Tux Division is also eonccrned with the adjustmentshyof chims for Overpaymont of tux or for tho redemption of unused stamps in respect of the tDXes imposed nnder the Cotton Act approved April 21 1934 tho Tobl1cco Act approved June 28 1934 illld the Potnto Aet of 1035 approvld August 211935

Proce8sillr-tlz clai1n8 receied Grid di~pOMd 01 dudnO tile ji8cal Ilear 1987

On band luly I 1ll3ll Rewl~ed Reopentlt

NUmbltr uuvnn( -OO1lot gtnmller I AnlU1IO

Section 001_bullbullbullbullbullbullbull bull _ 27 ~76 $gti 660 737 18 1140ll 31W

II002e~j~ I 13Q~ $3JB771184 TitIeVIL_ bull _ bullbullbull __ _bullbull _ _ Stlction 002bullbullbullbull __ bullbullbullbullbullbullbullbull __bullbullbullbullbullbullbull _ _

3CbulllBgg66 R~ WII812ampl Abat~mtbullbullbullbull bullbull 29 I04aoo~8 ~ 011 jJ300llld~1 _bullbullbullCottoo AcL bullbull bullbull __ bullbullbull f4 ~ 117 9lt 712653lt0 __ bullbull __ bullbullbullbullbullbullbullbullbull TobaCoAotbullbullbull bull _ 1102 6465093 M 23 371 80 1 llO 312 617Potato AcL_ bullbullbullbullbull_bull __ bullbullbullbull __ bull _ 21266192 1 24oa Otb~cJalD1 __ bull ~mo 337OI3UI3tl 6J7lII _ _bullbullbullbullbull bullbullbull _121Q 203S$ZJll60 _ bull bull _ __ _bullbull __ ----~----

Total_bullbull _ 62111 34187122727 287~12Ml1I8 14808 32il~l8B11

28 m[OltT OJlt GOMiHSSIONER 01 INTERNAL REVENUE

Proeuillo-iru claillu received and diepoecd of during Ike fiscal Jea 19S7-CoD

AlIooo leJected IODhlldlDD~Jl)lll17

ImiddotUlDbar Amount Number ~moDI

$48711269 11 437~07~9amp

7020026 SOOHS31

69 nll fi2 25O1H]9S

i711~

tliZ ampll li56 72

(930774513

Number AmoUilt

~ rHOO1~

IB ~~8 IIllCr7ntll 8 721 ~2stIOJltamp

_ -shy - _ _shy -shy -_ ---shy 71m14

815111 -_ _----shy -shy ----------shy

3400 57618651811

30 i00 1130 735 8Damp 73

f)ec1OD 001 bullbull_____ bull___ __ bullbull 5ectiOD 602bullbull_bullbullbullbullbull __ bullbull - bullbull Tit18 vn ______ ___ _ Abatement bull _bullbull _______ Cotton Actbullbull ________ bull____ Tobacco Act ______ bullbullbull __ bullbull Potato Act __ _______ ---shyOther cl6imlbull ___ bullbullbullbull __ bullbull

Total _______ ____ bull

211 ~Jl

13~21 M

H3ampO

$l 827202 61 2 Uamp 1110 W mIISl~

U~H

1181 31 8 13411j JJOIZl

8 317 ~7(ll~

23CI2I 8200 ~

~bull2-1742

8~91V

SOCIAL SECURITY DIVISION-The ~uxcs imposed under Title VIII of the SoCilLl Security Act wllich rcl6~es to on income tax on employees nnd nn excise tnx on cmployers ond ~he taxes imposed under the ClLrricrs Taxing Act approved Augus~ 29 1935 flJe administered by the Social Security Dlvision

Title VIII relntos to ~llxes wi~h resped to employment and imposes IlD income tax OJ employees ond llU excise tax on employers Eoch tax il bused on the wuampes piid to the employees except os to certuin services excepted by tile net The rote for eoeh tax levied under Title VIII is llercent of thewlLgcs for the yemS 1037 1938 ond 1939 Tho income ~ox on tho wages of the employees is ithbeld by the cmployer

The employees tax is collected by employers by deducting thc ~ax from the woges when tllCy are pnid Thus employers pay bo~h the employees ~ux und employers tax to thc collector leportin their liability 011 monthly tnx returllS

Collections dU1ing the fiscal year amounted to $207339091 There were filed in coHectors offices during the fiscal year 59701tH returns

Each employer and employee subject to Title VIII is required to mnke applicotlOn on VTOscribcd onns for 0 social seeurity number to be used os on oid in Identifying tD-poyers and their accounts The plon for registrotion wos workcd out in cooperation with the Sociul Security Boord lind the Post Offico Deportment with which agencies the applicationshlLve been filcd Illld by which the numbers have heen assigncd

Employers subject to Title VIII nre required middotto file information returns showing the omount of toxoble wages paid to ellch employee Upon completion of tbe audit thereof these returns ore made lwoiloble to the Boord in order that tho luges pllid to eoch employee may be credited to his account for U50 in the computation of the old-age benefits under Title II of the Soeiul Security Act to which be -illloler become entiUed The first information returns coered the period JanullrY 1 1937 through June 30 1937 nnd were not due until after the close of the fisclll yOILr Collectors offices received approximately 30000 employers inforlllation returns for employees who died or who attained lLge of 65 during the fiscal yenr

GaTTier8 Taxifll Act-Collections nnder the Carriers Tuxing Act opproYed August 20 1935 omounted to $286904 during the fiscol

lt -

ILEPORT OF COMlIISSJOlln OF IKTER~AL REniUE 29

yenT There were filed in collectors offices during the yenr 11401 reWllls under this act

Collections of the tux from more thnn 400 taxpayers WIIS enjoined by the United Stotes District Court for the District of Columbia at tho time of the first due date June 30 1936 All of the elllSS I milshyroads llnd 0 number of their subsidiories joined in this suit and us a result collcctions under the aet were greatly restricted

RuulllJ of fhe ealllintllwlI and audit of Ow returnl auntlO the Mrol year 1957

I I CriD Un

nnd Cl pIc)middot llU

Elnplcytil rcptlgtlollDI~

lIn lll

0 Ia n July I IIl3ll______ _ _ _

=i~~_I~_~~~~_-~-_---------------

l-llbtr ~ ~~~~~ ~~~~

1622 14amp8

Nltlbtr ~ I~~~~~~ ~~

OGM IlMl

aD hand Iune 30 IIl37__ M

An analy8is of claims rueivea and disposed of for rrfulld and abalelll~l durintJ 11 jiscalycar 1JJ7

]tund I Abatemenl

__________~ II NmiJ~r I Anwunt ulllbcr I Amount

Clrrlorll tu nnd employees laIon blnd )uly I IIl3ll bull__ bull _ Hooolvd Allowodbull __

bull __

bull _____bull _

7 $381052 535 $1000591613 264992

Rolcu~d__ bullbull On h~nd Juno 30 1g31_ bull

_______________ _ _

7 __ _

3811l52 __

~11 I~

9523723861 3611 21

Employee fOpltontaliv tn00 bond J Illy I 1936_bullbull __ bullbull _ _ bull bullbullbull bull bull__ bull bullbullbullbullbull __ lteeclvndbull _ _ __ IIl2 2 361 59 11 33 66 Allowel bullbull _ 118 147289 3 45P27 nelctcd _ _ _ bull _ 7 2CZ33 B n-131 On lInd June 30 1937____________ 67 ll86 3i bull_ _

The nct of Angust 29 1935 wbicb would haYe terminated Fch~uory 281937 was e~-tended to JUDe 30 1938 by Public Rcsoluuoll No tI oo-enty-fifth Congrcsi This oct us extcnded wns rcpeoled by the Cnrriers Tu-ing Act of 1937 approYed June 291937 T1Jis ad proshyvided for income tux upon the eompensal-ion received by elnplo)ccs and employees representotimiddotes ot the rnle of 2 percent lind 5M per~ ccmt respectively for the cA1endar years 1937 1938 ond H13tl It 0150 providcs for fln excisOl tox on cainers equal to 2 percent of the compensation pllid its employees Tbese tD-es ure eflective beginning Jlllllry 1 1937 and apply only to so much of the compensation llS is not in excess of $300 per montb The income tax on employees is deducted from their wages by tbe employer

ALCOHOL TAX UNIT

The Liquor Tux Administration Act of June 26 193G lDado lCceSshysary a cOllsidcruble number of chonges in regulotions coneellliul tllC production and distribution of distilled spiIiLs wincs lllld beel

REPORT O COMMISSIONER OF INTERKAL REVENUE 3130 REPORT OF COlHnSSIONER OJ I~TERNAL llBVENUE

Among the more important changes made by the statute are the provislOlls for the removal of distilled 5pirits from distillery cistern Tooms without being entered into It warehouse the production and fortification of wine from frnits and berries and the production of -vermouth on bonded winery premises

Collections of the liquor taxes llmounted to $594245086 in the poundSeal year 1937 as eompored ith $505464037 ill 1936 Dn increase (If $88781049 Toxes collected from distilled spirits constituted 511 percent of the total in 1937 compllJed with 487 percent in the preshyvious year Of the total liquor toxes collected $303556996 came from distilled spirits $9103990 came trom ines find $281584100 came rom fermented mult liquOIS In compoling the yield from the excise ttlXes ou liquors (see toble 1 pp 43 to 75 for taxes grouped under this heading) it is found that the lorgest inercose was from -distillcd spu-its for which eolleetions increused 235 percent oyer the previous fiscnl yeor The collections of excise tux on fermented mult liquors inereosed 134 percent While the ratcs of tax on wines were reduced 50 percent by the act of JtffiO 2o 1936 oetnnl collections of tax on incs decreilsed 332 percent

On June 30 1937 the following legitimate producers or distributors (If alcohol und ulcoholie beverages or users of tux-free ulcohol were tmdcr the supervision of the Alcohol Tax Unit

NubDistillcriesAlcohol ~_~ ~_----- 40Brandy _~ 141 All other - -- - - --shy 143

WarehoussAlcohol ----shy 67 Internalmiddotrevenue bonded warehouses _ 208

wineries ~ ~ - -_ --- --- - -- - - --- -- - ---- 1122Bondcd wine storerOOill8 --- - ~- -- --- UO Breweries - - --- ---- - -- - -- --- 703 Rectifying plaut8 - - - - -- - - -- - --- - --- - --- ~- --- 312

Vllolesale liquor dealers - --- - - -- -- --- 5450Wholesale malt liquor dealcrs - __ -- -- 12533Denaturing- plants - - --- -- - -- 40 Bonded dealers in specially delllJtured alcohoL ~ 61 Bonded IIlllnufaeturers using specially denltured alcohoL _ 4 228 Jlospitals laboratories and educational institutions using- tax-free

alcohoL_ ___ ___ _____ ______ __ __ __ ___ ____ _ ___ _ G 120

PROCEDUR~ DlVISION-This didsion is responsible for plllnning and developing procedure for the Alcohol Tltx Unit lUld coordinoting the proccdure of the helHlquarters office with thut of tbe various Offices of thc district snpenisors and direetin~ the examinlttion of the audit of bonded i1ccounts made bv the orious field offices of the Unit It is charged olso with the udministration of legulutions reloting to the bottes outhorized hy law for use in the sale ef liquor lit retl1il iJnd thc udministrative supenision of the Statisticlll Scetion

Certiflcl1to of tax pnyment on wllter-murked pl1per WIlS odopted to be uscd by collectors of internul revenue IlS 0 receipt for the pl1yment of the intcll1ul-revenue tox on distilled spirits to be shipped in tonk cllrs Thc usc of the new eertificllte of tux poyment minimizes the possibility of its remoynl from tank Cl1rs lind reuse on tunk curs of untllx-pnid distaled Spilits

A special proceduro wns providcd fo Pnerto Rico undcr which strip stnTn]1s must be purchased in Puelto Rico from the internlll revenue

stomp deputy upon approval by the collector of customs aud shipshyments of distilled spirits to the Unitcd Stutes inspected by tbe collector of customs in Puerte Rico prior to thcir releuse

The Liquor Tox Administration Act umended section 3318 of the Revised Statutes hich prescribed the details of the records to be kept by rectifiers and wholesoe liquor deulers of distilled spirits received and disposed of by them ond outhorized the Commissioner to require the recerds to be kept in such fenn ond in snch place us he deemed desimble There were prescribed simpler 3Ild more practicable methods of keeping these records

Statistics-The Stutisticltl Section compiles und anillyzes dltta regurding (1) the enforccment uctivities of the Alcohol Tnx Unit and (2) the operations of plllnts uud permittees under the supervision and control of thc Unit bile these data nre compiled primarily for administmtive purposes sneh informntion as muy regulurly be Illllde ayuiluble for public distribntion is prepuled for monthly and nnnllol releoses In order thot current informution might be furnished prompty speeio armngements were made to issue monthly preshyliminury informution (prior to undit of reports) regarding fennented filtH liquors industriol find denuturcd alcohol lind distilled spirits

Industrial and denaiured okohol-OveI 223000000 proof gallons of industrial Illcohol were produced during the fiseul yeur 1937 which WllS more thun tbe qUllntity produced in uny previous fiscul yeor Of the denntmed Illcohol produced apprmdmotely 22000000 wme gallons were complctely denutmed and 80000000 wine gallons wcrc spcciolly denlltured This compares with approximately 36500000 winc gullons of completely denutUled Ilnd 65000000 wine gallons of specilllly dcnntUlcd ulcohol produced during the preceding fiscnl yeur

D~stilled spirits -The total prodnction of whisky brl1ndy rum gin tlJld other distilled spirits in 1937 was almost 259000000 tax gallons which was slightly in excess of the total production in 1936 13mndy production totuled upproximntely 12450000 tax gallons which WllS over 7500000 tax gllllons less than in 1936 The prodnction of spirits other thall hisky rum gin or broudy which totuled upproxllnutely 13250000 tux gl1Uons was increllsed by about 11500000 tax gallons which lllrgely rcflccts the production Ilt distilleries of high-proof spirits amputhorized under the Liquor Tax Administlfltlou Act ef June 26 1936 Wbisky production was llppoxirnlltely 223500000 tax gollons which i11most equoled the prodnetIOn of 1936 Stocks of aged whisky nre mounting rupidly On Junc 30 1936 thc stocks of whisky 2 yeuffi old or older were 21173777 tax gallons whereas on Junc 30 1937 similar stocks amonnted to 62606331 tax gnllons

Spirits withdralwn fiom disiillery cistern rooms for tax paymentshyUnder authority of the Liquor Tax Administmtion Act of June 26 1936 withdmwals of distilled spirits for tax puymGut are pcrmitted in poekj~ges and tank cars direct from distillery cis bern room nnd in tunk cars from the mternoJ revenuc bondcd warehouses During the fiscul yeor tax-pllid withdrawuls dircct from distilleries wore as follows In packages 3476 gullons in tank cum 3550000 gl111uns During ~he ycor 1544740 gulloHs were ithdll1wn tl1x-pfl-id in tank curs from mterlll11 revcnue bouded warchouses Sec table 62 for withdrnwnls

32 REPOllT O- CO~glISSIOgtER OF JKTlmNAL REVEXUE

from internul revenue bonded wllrchouses in Cll5es und table 61 for totul tux-pnid withdrawuls

Fermented malt liquar-ApproimnLcly 58750000 barrels or for mentcd muIt liquors were produced during the fiscul yellr This figure is still 11 percent helow tho pank proprohibition yoar but -roprosonts lUI iunIoase iu production of ulmost 7000000 burrels oor the preceding fiscul ycur

Wine-Tho production of still wino wus opproximatcly 48850000 gnllolls less than in 1936 VvLilo tho Fodeml oxciso tux rate on till wines IllS cut by 50 percent in tho Liquor Tux Admiuistmtion Act of Juno 2G 1936 tllx-puid middotithdmwll1s increased over 14500000 gnllons 01 31 pcrcent

EiloOnCE~nJNT DIV1510K-Thc activitics oC the EnCorccmcnt Divishysion includo the investiglltion detection nnd lrovention of willful and fmudulcnt violntions of the internal-revenuo aws relating to distilled spirits illes und fennented malt liquors

During the fiscul yellr Hl142 stills were soized huying an aggregate mush cupucity of 2709749 gullons und in cennection therewith 123G5224 gullons of mush were seized nlld dcstroyed The invcstishygutor3 llso seized 476521 gull0I1s of spirits und 44G3 automobiles und trucks The totul uppraised valuo of the property seized Ilmounted to $3OG53GO A totul of 29477 persons wero urrested for Fedeml liquor Inw violutions Tbere were G95 lIllljor conspirucy cases initishyMed IUHI investiguted during tho fiscul yelLr Thore were 2014 dcfolldullts convicted in 3IG conspimcy CllSCS terminated by court action involving wuny of themiddot most notorious rueketeers in tho illicitshyliquor tlllHic

rho ltlw-muteriuls program wus continucd with good eITect and mnlly distributors of Ill muteriuls woro apprehended for thc violution of Bureuu regulutions

Helurns wero filod during tho yeur by more thun 5000 husiness concorns hnudling ru muterials und over 1350 distributors of donntured ulcohoL

Tho I)urdon und Parolo Section of tho Enlorcoment Division exuIll-middot ines records uud reports und prepures ubstructs oC fuets on all upplieushytions lor Executivo clemency (pardon COnlll1utution of seutenee and romission of fine) und petitions for plrole of persons convicted of violutions of the internal~revenue luws roluting to the truffie in disshytilled spirits During the fiselll yell1 2tlG applicutions for purdon nnd 4991 applicutions for plllole wcre exumined und reports suhshymilted A totul of 298 upplieutions Cor plndon und 4480 upplieutions for Jlnrolo wcre received

IIEIn INSPECTION DIVISloN-Thero uro 15 fiold districbs under the suporvision of tho Field Inspection Division which examines upplicllshytions for tho ostablishment of industriuJmiddotulcohol plunts ulcohol bonded wnrobolises Ilnd denuturing plllnts roetiCying plllnts distilleries Ilnd intAlrllul-roenue bondod wurehouses llnd rees quulifying docushymonts submitted in eOImcclion th tho estnblishment of brewericg flIld winerics

~fillly chunges wero mude in the estnblished plunts during the fiscul yenr requiring cxuminutions of tho plltts plans und other documonts submittod in eonnection ith such ellllnges Tho totul number oC

~

REPORT OF COM1l1ISSIOKER OF INTERXAL REVENUE 33

Such examinations inQluding those covering 374 new pllillts wns 19830

Ficld inspectors isited all producing llDd procossing plants throughshyout the Umtod Stutes to determino thut Bureau poliey nnd the teehshynicul requirements oC governing luw and rogulntions woro being -compliod with und that adequlLte supervision wus being muintained by inspoctors und storekeeper-guugers opemttng undor 10cl11 district supervisors A totul oC G2338 inspeetions oC pllUlts and pennittees wero mado during this period by district inspectors

LABOHATOHY DIlSlON-Tho Lubomtory Division eomprises 0 censhytrnl lubomtory in WlLshington D C und 14 brunch laborutories locuted throughout tho eountry These luborutories porConn all oC the ehomiCill work for the Bureau oC Internul Rovenue und Burean oC N urcotics During Ute pust yeur the division hus renderod substunshytiul uid to Foderul Alcohol Administrution Procurement Division Bureuu oC Customs und tho Socrot Seniee

During t110 fisenl yeur 75005 sumples were exumined in tho hranch luborutories us eompured with 73831 for the preious fiscal year The mujor purt oC the sumples exumined were distillod spirits fershymentod liquors mushcs denutured ulcohol toilet prepurations medicshyinnl prepurations fluvoring extracts rectified products und narcotic drugs

The Yllshington hlbomtory examined 8880 sumples during the fisenl yelLl as compared with 11398 during tho provious fiscul yeur The Corlllulus oC ItIl propullltions ond procosses using (lenutured ulcoshyhoi 010 submitted to the luboratory ut Washington D C Cor review nnd approvlll beCorojlermits nre issued hy the district supervisors for the wlthdmwal oC uleohol Oleomnrgarine mixed fiour filled eheese aduIteruted butter ete which fire subjeet to internnJ-rovenue taxes are ClXulllined in the Wushington laborntory

The effoct of ouk chips on whisky hus been studied und udvanees mude in expluining Ilnd detecting their effect on spirits Simihlrly u compurutlve study is heing made oC whisl-y stored in ~ew ehorred ouk puekogos unehMrell nnd reused poekages

The hlborutory stuIT hus examined reports oC Ilttompts to recover potnble uleobol Clom completely denatured ulcohol Corniulns Nos 11 12 nnd 13 No euse hus eome to its attention in which potuble olcoshyhoI hus been recovered Crom these Cormulus The jllboratory hus ~ono Meud in its seurch Cor deuuturants und in the event the present formulas fuil will be ublo to offer now and stronger Co~middotmulus The objeetive oC this progrfllll is 10 obtuin Il COllIlulu wflich when mado up will produee un ulcohol which cunnot be economicully denned and which will be more genornlly suited to industriul uses

Tlle Norcotie Section oC this division hus revised und- improved a method for idontifiCl1tion of murihuunu Legisllltion is now beCore Congress to control tho growth and lise oC this pllUlt

AUDIT DIY1BIOX-This division condncts the plllut operution tu~ accounting rusessment cluim and eompromiso work of the headshyqnarters office oC tho Alcohol Tux Unit It supenses generuUy the work relilting to the mauuCaeture storage tax payment sllle MId use oC uleohol denatured ulcohol distilled spirits oC nil kinds wines und

---------------- ------

--------------------

----

-------- ----------------

34 REPORT- OF COMMISSIONER OF INTbRNAL REVENUE

beer and administers the provisions of the internal-revenue Illwe ana the reguilltieus pertaining thereto _

The work relating to the operations flIld tTlmS(lctiollB of distilleries alcohol plants bonded warehouses denaturing plant-s breweries wineries rectifying pilluts (lnd other estnbliBlunents 11t wbleb liqnOT8 are sold or used are under-supervision also of this diyjsionshy

Assessments--During the fiscal yenr 10666 reports of violations of the internul-revenue lllWS pertDining to flleobolic liquors by illicit operators and 1259 reports of violations by estnblished pIn-Hts and qualified delllcrs were receiyed from the field offiees ond IHldited and the tox liabilities disclosed thereby were assessed inelnding ad valorem penalties Thcre were olso eertified to the Commissioner for 8ssessmiddot ment 44549 items totaling $8G23743 listed in the Bureou find 181600 items oggregating $5708G121 listed by collectltJrs

Number of claim8 received and di8poud 01 by tnt Audit Diu~ion dUJilg lhe ji~co year 191~

Rlcm lshy Ah8l~_ Uocolmiddot[i~u 01 Tala unouotfeluoltl

leltlI~I~ment s~amps

Number NumberNumber Number lmb i 913 $6 912 d-L U 2318 I 70~00 bsu( July I III3L __ bullbullbullbullbullbullbullbull 12i6

25(J7 1976Q421H 29800 2~ 007 8amp1 ioRoreind uurl w~r bullbull__bull _____ 3 J2l

Tols1 bullbullbull __ bullbullbull _____________ 4515 3812 n 01042( 89shy48~8 ~835 21H4 ~~ -------shy

Allowed_ bull ______________ bullbullbullbull__ bullbullbullbull 31 q2l la28amp 213 Xoa905 3312 ~B2Il38i9 m ~ 2 ampi~ 4617400 ilJ RJrll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 00 ~O7

00 ~Ou bsnd JllIIe ~O 1937____ _bullbull __ bullbull __ bullbull m 13 704 803 814Uo I ~n

35812 3161042689shyTotal __ bull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull 4601 4698 4 BJ5 21 47~

Offers in clJmpromise-At the heginning of the fiscol year there were on hand 2724 offers in eompromise uggregating $115282 Durshythe yeur 45585 offers amounting to $691634 were reeeived of which 662 were forwl11ded to the Department of Jnstice and 1696 were returned to the field offiees During the year 40373 offers aggregating $563887 were accepted and 4850 totaling $115518 were rejected leaving 728 offers on hond at the end of the fiscal year 1937

ALCOHOL TAX SECTION OF THE OFFICE OF THE GENERAL COUNSELshyThis section handles the legal work arismg in conneetion with the administmtion ilnd enforeement of the internal-revenue liquor laws The work includes the preparation of opinions und briefs relating to assessment collection abutement and refnnd of liqnor toxes and penalties compromise of ehil and criminalliobilities und the remisshysion or mitigation of forpoundejt-ures The section prepares citations to revoke industrial llnd denatured alcohol permIts eonduct permit hearings l1lld reviews revocat-ion records Jt assists the Deportment of Justice in connection wit-h civil lUld criminlll cuses urising nnder the intcrnul-revenne liquor laws gives legrd advice to the Deputy Commissioner of the Alcohol Tux Unit- Jistriet supenisors and other officials on questions involving illtr-rpreta1ioll or construction of said laws ulld reViews all correspondence prepared in the Alcohol Tax Unit involving leglll questions

Work performed by this soction in Washington and in the field included prepamlion of G357 memoflIudu 215 briefs 4305 opinions

~~ 1 _~lt)i~iI~

REPURT OF COlo-IMISSIOKER OF INTERNAL REYENUE 35

69 parole coses 302 libels nnd 36 indictments Tbcre were 7390 case reports 182 elaims of over $5000 elwh and 45891 compromise ellses reviewed In addition 183 revocation cases were haudlcd and 68) petitions far rcmission Or mitigation of forfeitures were examined and finally pilssed upon

WORKS PROGRESS ADMINISTRATION PROJECTS

The orks Progress Administration projcets administered by the Bureau of Internal Revenue are under the supervision of the Accormts and Collections Unit the Income Tax Uuit dud t-he Alcohol Tax Unit The expenses of these projects are paid from alloc3t-ed funds made available by the arks Progress Administ-rfit-ion Ilnd the workshyers were recruited and employed ill ficcordfince with the regulations of the Works Progress Administration and the Ulli~ed St-Dtes Employshyment Service of the Department of Ll~bor

Beginning July 1 1936 and con tinning through Tune W 1937 a IISurvey of nllscelluneous taxes WfiS conducted in tbc field collcction service of the Bureau This project WfiS cl1rricd on under the dlrecshytion of the colleetors of internal rev~nlle in 21 of thc collection disshytrict-s in the United States and involved all intensive canvass to effect the colleetion of delinqnent Illld deficient stllIllP tuxes and taxcs on sporting goods cosmetics cllpital stoek cllndr auto pl~rts admi SlOns and dues tires undo tubes matches fIldi06 electric refrigerators jewelry und furs The nwnber of persons employod in this project overaged ilpproximately 1550 weekly During the fiscal year 1937 $10281087 of miscellaneous tttxes were assessed or recommended for fssessment ond actual colleetions totaled $6457G61 The salories and operating expenses connected with this project amounted to $1890948

The Income Tax Unit project wus conducted in 28 field divisions During the fiscal year 1937 employecs fttached to that project handled 8G398 returns Of these returns 60716 were accepted os filed and 23212 additional Jssessments flld 2470 ovemssessments wcre reeomshymended Dcfiltiflncies amounting to $1788087 and ovcrasscssment~lt amounting to $128424 were recommended Agreements were securcd ~overiug $1329711 of the total deficiencies recommcnded The total cost of this project ftmounted to $669861 during the fiseltl year 1937

The progrum of retail liquor dealers inspections inongurated September 1 1935 in various cities throughont the United States Wus contimled throughout the fiscal year 1937 The genelal purposeshyof these inspections is to see that retuil liquor dealers comply wjth the requirements of law fiS it relates to their business As a resnlt of these Inspeetions 39916 dealers were found violating the intcrnnlshyrevonue liquor statutes during the fiscul yeill 1937 ThemiddottotDI addishytionDI revenue collected under this project dnring the fiscal year 1931 amounted to $713704 and the totfil cost amounted t-o $1003580

TECHNICAL STAFF

The settlement of ta~ cases has been conducted for wany yellrs by an independent agency at-tached to the Commissioners office ThiS work is carried on by the Tflehnical Stuff The primury pnrpose of

i~~lt1-middot -

36 REPORT 01 cOgtIlnSSO~ER OF I~TlmNAL REVENUl

this organi7iltion is to ofIord the public ll moro direct and expeditious procedU1o for the settlement of its tux disputes Un(ler the proshycedure of the Staff the Bonior technicullldvisor is responsiblo for the Bupervision or il basis of settlement in 0 pllrticllll~r CI~SO nud reports directly to the Commissioner of Internal Revenue Tho duties of the Staff have heen sufficiently described in the Commissioners report for the fiscal rOIlI ended June 30 1935~ Ilnd will not be here repeated

On July 1 HI3G the Staff bud on hand 4072 incomo and estate tax dockets ponding beloro tho United StaleS TIoard or Tux A1JIJeals invohing 5046 lnx yOflrs together with some rnisccllRncous work und CIlSBS in tbe 90-ay statlls During the fiSClil rcar ended June 30 1937 the Stuff recoivfld 4331 Board dockekgt Hnd settlcd by tWfecment J536 dockets recommended for defense 1297 dockets ami WIlS reshyquired to return tor vllrious rellsons 1357 dockets te the Onice of the Chief Counsel prior to completion of Stllff consideratiou and with no recommendation The principal reasons for thc return of dockets with no recommendation are the placing of samc on circuit clllend8N and a temporary relellSe to file answers and other pleadings On June 30 1937 the Staff had on hand 4213 income nnd estllte ax dockets immiddotolving 5133 tax years with a small volume of misccllrweshyow and 90-day status cases

During the fiscal year the Stllff considercd to a conclusion 2833 income and estate tax dockets of which 1536 were settled by stiplJlashytion or oer 54 percent These 1536 dockcts settJed involved IlSshyserLed deficiencies of $19801231 tho Ilgrced settlemcn t deficicncies aggregaLed S89208313 or 45 percent The 1536 dockets scttled included 1396 income-tax cases wlicll imohed asserted dcficiencies of 814371671 and agreed settlemcnt deficicncies of SI3000232 or 42 percent In the Staffs statisties the enforccd statutory estute-tllx credits hae boen climinutcd from the agreed scttlement dcficicncies and from the asserLed deficiencies In addition to the foregoinB the Staff eonsidered to a eonclusion 38 dockets involvillg accumulatIOn of surplus to elade surtaxos of which 27 were scttled hy ugreement The 27 dockets settled involved asserted deficicncies of S4502454 and agreed settlement deficiencies of $1322420 There were also two such cases considered in thc 90-dny stntus presenting asserted deficiencies of $608024 which wcre settlcd for $318308

Durin the fisenl year the Staff Illso considered so-cnllcd OO-dny eases ~ich included protests filed by the taxpayers alter the statushytory notices of deficiency ure issucd but prior to tJIO expimtion of the period within which a timely petition may be filed with the Unitcd States Board of Tax Appeals Thesc Cllfes must be handlcd promltly and expeditionsly so llS to be disposed of within thc 90-d1LY tututory period within which a timely pctition might bc filed

During the fiscal yellr ended Junc 301937922 income and estate tax Cllses were considered by the StnO within thc JO-dIlY Period of which number 277 were settled by ngrcement 273 were dlsposcd of witll no petition flIed (bhe entire I11ll0unt shown in the de(iciuIcy notice beinO assessed nnd madc I1vnitublo for collection) llIld 372 were ILpshypeal~d to the United Stntes BOllrd of TIIx Apponls Thc stntlltory deficioncy noticcs in these 550 cnses sottled oJ difposed of with no petition filed proposed deficicncies totnling $] 1311 574 IHld the middotcaolllshyput-cd deficieneics nssessed totldod $1180411

mPORT OF COMMISSIOKER OF I1TERKAL REVENUE 37

The Held represenbative of the Stuff at Cleveland Ohio collahorates with the attorney of the Chief Counsels office in the settlemcnt of cnses in which deficiency notices are issued under the form of decenshytralizflti6J in force at the Cleveland division Effective July 1 1937 the sumo or a similar decentrulizatiou procedure will be cxtended ta tile Dallas (Tex) ilDd San Francisco (Calif) divisions and in a modified Ionn to upper New York division During the fiscal year the Techshynicnl Stflff representative at Cleveland considered u total of 52 ~ases of which 13 were settled and 39 recommended for defense

The 1echnieal StlIft also had on haud July 1 19313 G82 eompromise cases received 1236 cases lind disposed of 1235 eilses during the fisclIl yellr lenTIng a balance of 683 CMOS on hand June 30 1937 The procedure recently perfected for holding heurings in the field on comshypromise cases has proven hoth O-xpeditions and effective There were 7 extension of time cases on hand July 1 19313 durin~ the fiseal yeur there were 203 cases received and 183 cases disposed of lelwing 27 such cases on hand June 30 1937 There were 25 fmal closing agreeshymen t clles on hnnd for I(wiew July 1 10313 1G7 additionul Cil-SeS wero receiod and 165 such cases disposed of during the year tOOling a halanee of 27 cases on hand June 301937

Tbe totlll numher of all classes of cases considered to (l conelusion by the Strdf on its own responsibility during the fiscal ~oor ended June 30 1937 WI3 5077 However tmiddothis figure does liot mclude the results of the circuit clllendflr settlement groups composed of attorneys ef thu office of the Chief CounselanJ of members and field represcntashyties of the TechnicDI StB-ff During the fiscal year there were 1587 Board Jockets settled under the circuit calendar procedure making It total of 13664 cuses iu which thc Staff participated

An 1lIlfllysig of the work of the Technicul Staff is shown in toble No 87 page 151 of this report

OFFICE OF THE CHIEF COUNSEL

The activities of the Office of the Chief COUll6al for the Bureau of ]ntcrllal Revenue embrace the whole field of Federal taxution in conshynection with tbe preparation und presentation ta tbe United Stutes Board of Tux Appellls of defense in uJI appel1ls the reiew of refunds credits and abatements in excess of $20000 the deciding and advising in vurious administrative and intemal-revenue tax mutters referred by the Secretury Undor Secretary or an Assistunt Seeretury of the Treasury tho Geneml Counsel for the Department of the Trcasury the Commissioner or the Assistant to tbe Commissioner the heads of the administrative units of tbe Bureau eollectors of internal revenue other branches of jhe Gmernrnent and individnal correspondence They embrace illso tho preparation at the requcst of the Department of Justice or of the United StaLes attorneys of data for use in the prosshyecution or defense of tal cases (civil and criminal) in suit and eomshyplinnce vith request for assistance in such cases lJnd tbe preplJration revision and publication of regulations Treasury decisions mimeo~ graphs and rulings for the guidllnce of the officers aud employecs of the Bureau of Internal Revenue and others intorested The office is divided int-o six divisions viz Appeals Civil Interpretative Penal Review lJnd Legislation and Regulations

The Cbief Counsels committee consisting of four memhers servcs in an advisory l-pacity to the Chief Couusol Assistnnt to the Chiof

Iii I

middoti

I

38 REPonT OF COMMISSIONJR OF INTERNAL REVENUE

Counsel general IlSSistllUbs Ilud speeil~l assisbants who refer to bhe commibtee cases from llll divisiOlJS of the office The committee conshysiders these eases and makes wribten recommendations as to bheir proper disposibion At the beginning of ihe fiscal year 1937 the eomshymittee ll1d on hand 17 cllses during the year ib reeeiyed 307 Ilnd closed 311 leaving 13 cases pending fib the close of ihe fiseal year

The duty of protecting the interests [md claims of the United Stabes in hankruptcy and receivership proceedings including particularly proshyceedings instituted under sections 77 and 77B of the N abioTlul Bankshyruptcy Act is charged to the reorganizabion section

Number of corporate reorganization ca8CS handled during the fi8cal year 1987 la~es pending July 1 1936 ~ 2778 New Cll3es fiscal year 1937 __ ____ ___ __ _____ __ ___ _ __ ___ _ 947 Cases closed during year _________ __ __ __ ___ _ ___ __ ___ _ 782 -Cases pending Jnne 301937 2943

In bhe 782 corporllte 77 and 77B reorganization cases closed during the 1937 fiseul yenr elaims were filed in bhe aIllount of_$9903603 and wcre sebtlcd for the sum of $3300913

Number of bankruptcy alld rece-iver8hip casee d08ed dllring tho year Cao-es pending July I 193G _ 1825New cases fiscal year 1937 _ 1500Cases during year _clo~ed 1 153Cases eliminated --- __ ----shy ICases pending June 3D 1937 ~ __ bull _ _ 2 153

In the 1153 eases elosed wnting bo bllnkruptcy and receivership claims were filcd in the amount of $7109927 and bhe snm of $1819904 was collected

During the fisclll year 1367 new bllnkrupbcy aud receivership cases other bhan reorgallizabion cases under sections 77 nnd 77b were received and 133 cnses were added in whieh the debtor companies were originally involved in reorganization proceedings hut latcr went into liquidation The 19 bankruptcy or reeeivership cnses which were eliminoted were fonnd to be involved in roorganizntion proceedings

ApPEALS DIVISION-This divisiou has immediate eharge for the Commissioner of all cases involving income exeess profibs nnjnst enrichment esbabe and gift tnxes filed before the United Sbates Board of Tnx Appeals and all cases inolving refunds of proccssing and related taxes pending before the Unibed States Processing Tnx Board of Revicw including those appealed to the appel1l1be courts It prepllres all of the plelldilig-s in sueh euses and nppears for and represents the Commissioner of Intcrnlll Reyeuue ab bhe brinl thereof

CIVIL DIVISION-The Civil Division assists the Deparlanent of Justice in all actions brought by taxpayers to recover taxes aud for injunctions in the Federal courts and for suits in connection wibh claims of the Go-vernment against tnxpuycrs transferees bonding companies ond others Recommendnbions are Illso mnde for or -ngainst oeceptance of offers of settlemenb or eompromise of cases pcnding in court All eases in which liens for taxes are involved in mortgargte foreclosure ttetions pending in Federal and State eourts are also ho~dlcd by thc division

Compromise Seciion-Thc proseention of clilims filed by collectors (a) agoonst the estates of deceLlsed tuxpayers (b) against insolvent

nEPORT OF COMISSIONEP OF INTERSAL REVENUE 39

-banks nnd (c) in liquidation proceedings ineluding assignments for the benefit of creditors are handled by the Compromise Sectiou This section assists bhe Department of Justice in trials iuvolviug bhe 11hoye type of clnims

Until June 29 1937 it was chnrged aIso wibh the responsibility of considering all offers submitted in compromise of bux linbiliby arising in the Miscellaneous Tux Unit of the Burenn except those involving criminal prosecntion fraud penalties or specific penaJties at which time these activities with eertain exceptions were Imnsfened to bhe Miscellaneons Tax Unib for disposition

INTERPRETATIVE DIVJSIQN-The funcbion of this division is bo consider for ndmillistrative purposes the VuriOUB stabutes reluting to the inbernal revenue and to palS upon questions of law Ilrising thereshyunder and bo edit the material inbended for publicubion in the Internal Revenue Bll11ebin

PENAL DIVISION-The PennI Division considers both income-tax cllses and miscelluneous tll-X eases prepares opinions construing -criminal and percentage pCllllJby statntes and deals ith particular enses involving erimilllll lillbility lmd pcreenbage pennlties for fraud (nud oecnsionally for negligence or delinquency) including offers in compromise of sueh cases It also prepures opinions apoundgt to -whebher cases closeQ by agreement under seetion 606 of the Revenue Act of 1928 and similar provisions of other reyenne acts should be reopened beclluse of fmud or mlllfef1SUUCe or misrepresentlltion of 11 material -fact and considers clflims for reward under seet-ion 3463 of the Revised Sbabutes Whenever reqnested by the Depurbment of Justiee an atborney from bhis division assists in the prosecubion of criminnl cascs

At the beginning of the fiseal yeur 1225 eascs were pendinsect in the Penal Division New ellses in the number of 914 were reeeived and 1057 enEes disposed 01 middotduring the year leaving 1082 cuses pending -on June 301937 a neb decrease of143

Fonnal cluims for rewardfor information relative bo violations of internnl~revenue laws were filed and disposed of during the yenr middoteOded June 30 1937 as follows Pending July 1 1936 303 presented dnring yellrmiddot118middot disposed of durilig yeflr 152 pending June 30 1937 269 Of the 152 claims disposed of 75 were rejected and 77 were allowed in a total sum of $75641 The 269 cluims pending are awaitshying reeeipt of reports from tbe middotfield officers of the Burellu who are condneting investigations thereof or the closing of the tux cases to which such claims relatc There were also 114 informal claims disshyposed of during the fiscal year which lcft 71 informal claims pendino-

REVIEW DIVlsION-Tms division reviews overassessmenbs of ishy-come excess-profits war-profits esbute gift and miscellnneous taxes proposed for allowance (also defieieneies when eoupled witb overshynssessments) where the nmount of the overassessments in Ilny cnse -exceeds $20000 llnd proposed refnnds of any tux in excess of$20000 It prepnres reporbs to the Joint Commitbee on Internal Revenue Taxation required hy section 710 of bhe Revenue Act of 1928 where the overpllyments of meome exeess~profibs wflr-profits estabe or Oift tnxes exceed $75000 Ilnd prepnres publie deeisions where the oe1shyassessments exceed $20000

LEGISLATION AND REGULATIONS DIVISIQN-The regulLltions issued under the internal-revenue laws and the reports on legislntion introshy

40 REPORT OF-COMMISBIONER 0) INIERNAL REVENUE

duced in Congress offocting thc internal reonue except 8S they relote tQ aleoholic beverago tlll(eS aro preplUcd or reviewed in this division Thcre wem 52 regulations issued during tho fiscnl YCllr relating to ineomo tax in JenernJ tho sociill security tax thc ttl)( on unjust enrichshyment the processmgtnx refunds consolidated returns by rllilroads~ and the Bituminous Conl Act

An analysis of tue work of tbe Chief Counsels office by dimiddotjsions is shown in tables on pnges 153 to 158 of this report

INTELLIGENCE UNIT

The Intellience UIrit is principl~lIy concernodmiddot with the investigashylion of cases involving alleged cvnsions of income tux investigations of Dppuca lions of attornoys and ngonts to prflctiee before the Treasury Departmont and investigntions of prospective appointees to the Internlll Revllnlle Setice l bull T

Dming the fiscal yenr 884 investigations werEl mnde of alleged evasions of income tltX resnlting in the recommendation for prosecushytion in 202 cases involving 295 individuals There were 62 convicshylions on this chorge middotond 6 llcqnittals Investigations of these casesshyresuJtcd in reeoIJlInendotion for assessment of additional -taxes imd penaltiesmiddotoggregating $26702728 ~ There wlilre 3931 invest~gatioos of opplieotiop-s of attorneysMd agents to pmetiee before tl1-e Treasury Department llnd 84 investigashylions of charges ogl~inst enrolled agents and attorneys resulting in -the disbannent of 8 the suspension of 4 the reprimand of 6 pnd middotthe rejection of ~pplieotioos qf 62 _

In the CUlTent fiscal year 126 cases of charges 8glllllst employees of the Buroan of Internal Revenue wcre investigoted resulting in the soporation from tbe ~ervj~o of)Q3 employees anq the prosecntion of 11 of which number 10 have boon convicted and 1 indietmen~ dismissed There were no oeqnittals ~

There Iwere 3751 eoscs of misceUoneous chllroeter investigated ineluding inYestiglltions fOf thc Bureau of Nitreoties tho Customs Servieo the Olfiee of the Comptroller 9f the Currency tbe Procureshyment DiYision ond persons nuder cop-sidemtion for qppoiutment to vorious positions in tho Trill1sWY Dcpmment Ineludcd in middotthis number were opplicl1nts fQ~ appointment to the poSitions of intornalshyrevenue agent llnd d~pllty collector lInd yarions other eapocitiei in the In~ernol Revenue ServIce

CONCLUSION

New internal-revenue laws in eftect during the fiscal year 1937 presented questions more serions and dHficnlt than those offered in 8ny prior internal-revenue laws which together with the number of taxpayers offected has resulted in a huge increase in the work of the Burean- The splendid progress made in performing snch work in this period could not have becn accomplished without the loyalty and cooperation given by every bronch of the Internol Reyenue Service

GUY T HELVERTNG Oommis8ioner of Interna1 Bevenue

(

APPENDIX

STATISTICAL TABLES

41

2431~37_

~I - bull l

--

----

RECEiPTS FROM INTERNAL REVENUE TAXES

E~ca proll1l Income tEd lt

Navy conmiddot Un]llt ~oshy Capitn) lockbull tracts (soo EII t8shy alrt 1shy

rlhmot (-0 40J R~-emiddot Trarer orfllmofer ~fSec 702 Revoshy 3_Vinson (Titl Ill Due ~Pt 01CollectOll ltIbltl~lI ~llf propertyAct)-AII IlSIt~ 0nue Act 01 nev~M~Aet IIlJ6) n 1NToLalncome dooPltlellll loy lIlt1934 and Sec prout in Cltgtlporllton hcllviclua oIIQ3G) 1000shy 10fl ReVllIlue cess 0110

Act oll93b per cent 01 contract

$i60~68422Alahnm8 ____ _ _ bull bullbull f137422G $5f20067~ $176 M3 00 $27 gIH 2il Arizon bullcbullbull __bull middot_ __ _

$337922423 $3166 2lI8 20 $6 amp15 522 43 U34459 _ bullbullbull __ 33llIl 4 1l2Oo06 840473~ 2 MJOOl

Mhn _ _ 743 m95 I 200 860 gt7 2 013 686 52

middot772J345 bull bull _ 2J 000 28 2HHllt7 1~nI17 6M3H First CAliforniA__ _ _bull _ 2l 600 998 48 30 3117 640 20 W 998 638 77 456 512 93 __ __ 62~161D ~ 1M 88J 16 71W~ltJ 5127RWSblh California _

1$679261 1 85727Il33 3 424 071 S4 75701504 bull bull __ bull lito WO 72 3 lS3481lS 124~IOamplM IiOlSG69Ii

CulorAdo- _- bull _bullbull ___--_ 765511lt593 751l400402 16249961190 22 782 4lH 11 ~1 289 289 67 M07l 750 78

3~~ gm0l305 ~~g ~37 42 2)173213 CooneotiruL __ 21Q2332 I 11411 0015 38 10 970 ~W 57 7518M4417 (96 4nO 66 2899448767 46 400 1H8 33 _~k~U -i2liS065QDelaware bullbull bullbull _ 417 ~66~0 __ _ 700811) 340011694 $I ~93 10 3rl10I3032 631 785 46 20 194 gt85 39 62 716 371 85 Floridbull __bull middot

4469051 59 13 491 024 01 2296807500 17877749 bull __ bullbull 871l12 nl4l1l36 3 581~ 58 J5 136 55 Ooor~ bull __ __ _ __ 73202Ie05 7 292 002 19 14612 218 24 J JH 00 lOI6~ll702 J cHO 729 O( ](YI 363 58 Hawall bull ___ _

16208850 __ bullbull __ 55~j649 bull __bullbullbullbullbull ll ro7 811 616011179 W 7lJ2 1323lt132600671700 3850963 41 891770044 15441639 bull _Idaho _ bullbull 87M 31 172312Q6 11630043 ~ roO1l5

ist Illinoi __ bullbullbull _ ___ 10528814143 S3 762 970 74 18604111217 2Il8O 16015 Hall6~ IJd 3 d l3 lllliG 8(0 88 1~S19JI1~l IMg745221 23731395 681 7M B5 I llO9 078 60

87622997 bullbullbull _ 178 91d 93 7ltJUIL02 101787033 ~3 883 Ill Indiana -- bullbullbull bull__ Eighth I1l1nois bullbull _ 6007l2Ii ~3 574030156 11651 5V M

76155324 c __ 670731O I goo OS3 13 J 195 ~81116 741008116H7BIJTtl 13 66 767bull gt8 20813376311Iowa_bullbullbullbull bull bull__ 3231187 7~ __ bull _ 2Oi 3l~ 34 BM 832 27 750 S~ 37 2592054 Kaos __bullbull _ __ bullbullbullbull _ 4lI88416~1 3 f33 5Sl 08 8 12200339

5735165 6 4 7D~H551 1l~3761107 12247007 bull __ 32 08i 88 98i51137 il-I5 5~50l 00 49i 21

Kentucky__ bullbullbullbullbullbullbullbullbullbullbull 920932461 6m Zi51J8 15 OJ ~OO 211 middotz--stgt9P85 _ _ 1l5 869 53 i 102 26 60 133035711~ 11081028 Lolslaua bull __ 745683357 17429 l1lJ68 li 888 6() 1 215 910 7~ _ 287592 93 I 132 206 3 131947953 2LE2~59

Mme_bullbullbullbull _bullbullbullbullbullbullbullbull _ 2466517 52 410760905 lt6874 1J6 57 lIIl1Wl02 bullbull __ bullbull __ 1647S87 44016717 1831I7Il41 1118714 Maryland_ _bullbull bull bull IQ00Ib942S 31 17[ 330 48 bIl7l02475 fOO31034 __ bullbull __ - __ bull 1ro2)412 2 578 870 81 6624098 48 40926193 MB$achllltltts_ _ 7644217 _bullbull _ _ 321 ~2446 5 129 536 ~~ 15 r76 430 04 743029 1 Miohi~n __ bull bull bullbullbull bull _

38 7i1ll 331 18 W862~QlP 1ro5525~37 2iO3843~ g 260 708 59 10853 H9 96 102091387

Minneot__ _ _ 97 261~2i 59 49 l65 ~1 22 1471305Sl 131lO413L41 IIk718W34 23 77~SI 70 J m m~i __~_~~~_ 134 634 ~7 225106183 1 693 489 15 23237148

Mississippi bull bull bullbullbull _ ~ 1343 335 ~2 _ I 1i3~ lIe81 __288793123_ S3 780IJmiddot _ _ 431496 2IJJ 805 08 30052369 2111016300572 62 bull _ 9336201 2 375 271 33 264727562 33204130 2322088 bull

FIrst MISSourI bull bull _ 19 095 002 019 16 7ll8 amp57 9 35 ~02 520 08 32 61S 35 101243614 1404 670 M 10761144

Montana bull bullbullbull _ 1300H769 bull1340 (oj 11 2 IO 97l 80 ~2 m 16 bullbull _bullbull _ 1021i-t6-l 21B roo 26 161 1H9 73 S 37Q f3 NehrkBbullbull bull bull _

Sixth Missourl bullbull __ 700177amp85 ~ 542521057 12jJ1039~2

lOI1l8787 _ 19118623 ws 3amp1 93 622 687 81 8014737 Nevada _ bullbull _ __

3955~Illl104 2 1138282 30 6891 703 14 316476 123 Ito 88 4719M 3 H21~

New Hampshire _bullbullbullbull bull ~- 1 313 3PS 32 28231041291 383723961 ---- -iii9ii)32- ~ I 22 971 U 17000376 1 39t 103 01 S5 C51ll471110gt 47 1701lt611 2l 2 41JJ 876 69

~-shy

~- - -------_ - shy

------------

--

bull ~

TABLE l-Receiplt [rom opecijied 80lirct8 of inltrnalrevenut fitlcal year ended June S0 1937 fJy collution ditlricls Slalc8 and TerrilOTie_ t Continued

CltllleedoD di1lLrletll

InCdme lullll

I E~coeprnllli I

UIl]U5C ~Q Cllpltal ~tod rlchm~oC (oc 401 Revashy(Tlclll m DD Act of

RllveneAct 1130) $1 perof 19M) $1000

tnle lIushyTIIlDJor 01 101 daoadeDU

I

Ollt tu-TIllIIJfOIOr

noy proporly bygllt

Curpamtlo

hdlvldu81 ToUlllneome Sec 702 ~enun Act 01

1034 end Stlt 106 Rne Actofl~

NavycoQshytractll (sec3 Vinson A~-AU_ p 1 10 oxshy0(10

per cellt 01 000_

Fint Now Ierne) __ bullbullbullbullbullbullbullbull bullbullbullbullbull Filtb Joneybullbull________ bullbullbullbull __ New MWltlQ _______ bullbull ____ bull___ Firsl N~w York ________bullbull_______ Slmod New Ylgtrllt _________ __ Third law York ____ bullbull_______ bull FltlIJ1Ueoth New York ____ ___ TWInlrmiddot11r New Y orlt_______ T enlr~lghth New York __ ____ North 06rOll06 ____________ _ North DakollO bull _bull _ _______Fir8t OhIO _________ ___ _bullbull _____ Tenth Ohio_ _____ _ ________ bull Eleventh Ohio ________ ____ ___ Eighteenth Ohlo _ ___________ bullbull Okhlhoma _________ ____ ___ Oragon_ _______ ___________ bullbull Fll51 Pnnsylv6ul __ _________ Twe(~h PeulISylvanja ___________ TOlymiddotthlrd lenusyIVllnI6 ____Rlod IoInd _____ bull _________ South OnroHllll ____ __ __ bull SoutlL Dakota____ _ __ _ ___ _Toooossoo_____________________

oo

_

First TOXllS______________ _ __ Sacond TolM ____________ bull __ Utah____________ _ _ __________ bullbull Vermont __ ______ _______ Virginia ____ ______ 0 _______

Wll9hlnglon ______ ______ 0 ____ _

5lI8 B07eo 82 144 (He n

400 St (0 I 13~lIampl 93

l3I tB71J64 IP E311 1M 94 15 Wl CIOO- -no 47210S220

n 210 7S8 10 B ClMI 301 61

380676 01 l5001400-118

g $1 571 0 132 1lJ 10

87194IMOJ 10 I5Ol llI ~8 2017~nl

40 87n ~l3 nu 4]flIl 310 3C

W 82 182 17 ~808 ma 31 a (16 00Il r~

(111 481 flIj 6 8 10 GO 34 1321~1llIBO

110111 1~201 I WO 1~2 ~9

~jJ 083 10 U 075 lSI Or 7 D2O 4S0 2J

~l3llm71 40 iWIHO 74

0711134 M i81Jl 8M 71

1llJ (lj2 ampIl2114 l8 t47 1IJ3 l 10an20000 5005m91

151l5U 6Z O~I~nfg 31l2M6~

1~Z4llgt4ITI 6 1IV 691(lj 1281120 a2

238404192 610108 OJ aOO) 1182 os

18 7119 300 OJ l8M ~1 73

30 127 (lj~ 74 Il 051 200 19 l1l-l9ZlOO~

417 lJJ O~ 5UJ8U4J7

J~ ~4Bu 00 12On61noo lm130 Ol I 1Tu nn~ ~O

9 2M ~3~1llJ Dl109~S86l

It400Z7~ 73 743 096 Zl

11111 m II 3IlPSlm6

2oH 1gt30 1Ill IlJ llt7~689(11 M 721 356 II V810lSO11

l23657H22 2C tOJ 6lI 11

131 7ltI 46 311211il3llU 15 707 161 71 8Co1ll88l

6lOS]II7V~ In 1lO4 3llll9 ~~4MW

80~~6JJ6I 0 t2J l1li2 00

88 f~2 627 ijl 13 830 ~21 so 4 9rI~ Jl os

8Il71Ui3 132-10 iS3 71 20 CJOil 30582 23 [)117 718 01 322130261 1(l81O-l7M

21 362 ~lS O~ 140280t7S6

Sl7QU7 309 W72SI SIuL41

200 llZI_75 I ZSll 528 co I 7M 2ampS 0

173llgtS00 57 9J2 71

411 lW rAl 24~ (ljl n 2J Ilea tl 41~3~lr-I 1101 210 8 111 1M 5l 6l9~7l()J

268000 07 J4l6J8t SgtO 412 09 ll8 471 13 amp14261 M 121 OfgtgtJ Ill 688 31 21 TaOS amp304300

H3tO so (IIlII(it Ipound 037 r1 21 21~ (it ~G21r7 13801635

r IU il6

middot-i4oi5iishy12m22

---iOO2~gi

---shy - - shy--__------shy--_------shy- - ---shy3Ii42shy_ --- - ---shy---iii85ishy----------shy--2tbSi~i-

-- _--shy--__----_shy---_ shy--___---shy----------- -_--__-shy---------_shy----------- ~--ii08409-

--__------shy-__------

117G1U1 11130310316 632 i4 4C9JSWro S molt SQ33116

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AlllSlra bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbull Cnllfornlabullbullbullbullbullbullbullbull_bull shy bullbull _ bullbullbullbull bullbullbullbullbull $33336 DI~trlel of COlumhIsbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull 1Il100Isbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ __ bull _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull 222 50 Mllfylandbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 0209 Miourl bullbullbullbullbullbullbullbullbull bull _bullbullbull _bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 6763 tgtew J~Y bullbullbullbullbull 166 ~7 ew yorkbullbullbullbullbullbullbull bullbullbullbullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~06 05 0110 17501

~~I~~~~ 2~ ~~ WBSblnrton bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull bullbullbullbullbullbullbull 61 50

bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ __ 17 064 38 $3 BOO 00

bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1G JOI 22 4425 00

llIOO ro 2066 67 63316 60000

I 2S~ 08 2 600 00 I 8n 30 ]oj 41S 22 667202 200000 I I ~ t~ ~~~~~~ I 13~ 12 1m00

$11O3t 114523112

~ ampIn ~n 61 lBO Ro ~ 821 ~ I

1( In 00 13 Bd~ 7lt1 I84l173 70 alG 18

1$35772 Il88U6 6SW211

Mnuoo 7S8101O ~~OOOM

17lt M811 10131838 14224432 122 327 ~8

68241430 M1310M ~OOCIlOM 28887812 131ootI33

middotmiddotmiddotmiddotmiddot$4~~nr 15 3382t1

1amp16g3 O734m

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middotmiddotmiddotmiddotmiddotmiddotmiddotri8iomiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddoti~fj7 bullbullbullbullbullbullbullbullbullbullbullbullbull

middot

bull

$88201)amp 12~SOOOODII

67311 33 72357nL~1 30 U3 OIW 49 2lOl 248 ~I

11 7~358M Ill 121 m S8 I~IOO BOi 24 U20421~U

6113111-12 I 111 1gt00 0

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~ tABLE i-ReceiptB from 8~ecified 8()UrCflaj inlerntd re~enue fieeal ye~T8nded-Ju~ 8019$7 by cnUeeliofl dilllielB StaleB Grid leNilorille- Ol ContlDued 0

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ggilfO~~ti~~s Wholel~I Wholesale R t i1deal Tatsl fromImPorted (col _ ~ ~ Iealramp In Retall dlllers e s erno wlOll9locted by CUigt- Donlestlc ~ uo u ~u ~ee 8lS In wine anI In wlnes $25 III wines and

toms collectors) sllQuent to June 111168 $100 malt liqnors par ya malt liquors 28 1936 per year $100 per yoar $25 per year

FliltNewyenOIkbullbull_ bull bullbullbullbullbullbullbullbullbullbull zs1MUft 2MB+I __bull- bull ~83o20 Sacond New York_ __ bullbullbullbullbullbullbullbull bull __ bull__ - _ __ bull- 3Q4 14282 251422 00 2 on Q7 - bullbullbullbull 62l-O( _ __ 285-13 ~5i-71 MIl OOcl IIl Third New York bull__ bullbull __ bullbullbullbullbullbullbullbullbullbullbullbull ___ ZJ6 OU 72 1~1 66 300 00_ __ bullbull _ 15ll 00 -l25 00 ZJ7 MB 28 Fourteeotb Now York _bullbullbullbull bullbullbull _bullbullbullbullbull __ 18 G3 101 650 56 674 tgt3 200 00 bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbull _ 102 ~~~ 72 Twentyflrst New yorkbullbullbullbullbull_ bullbull _ __ _bullbullbull _ 2 294 W ~76 ~O bullbullbullbullbullbullbullbullbullbull __ bullbullbull bull bull __ bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ __ bullbullbullbull _bullbull __ bullbull _ __ __ bull __ bull 2 671 H

Tweotyghth New Yorkbullbullbullbullbull __ bullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbull 1 24ll 75 100 BOO 08 bullbullbullbullbullbull~ bullbull 227 6g~ MNorth Onrolina_ bullbullbullbull bullbullbull bullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbull _ 1 426 05 0 Y 1 7114 81 North Dakota_ __ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbull __ bullbullbullbull __ __ bullbull _bullbullbullbull _ _ bullbullbull _bullbull __ bullbull __ bullbullbullbull _bullbull bullbullbullbullbull_bullbull __ __ bullbullbullbull bullbull _bullbullbull__ bullbullbullbullbullbullbullbullbullbull FIrst Ohiobullbullbullbullbullbullbullbull bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 9 304 11 623 20 bull bullbullbullbull bullbullbullbull bullbullbullbull 10 00 bullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 9 9~7 31 Tanth Ohio__ __ _ bullbullbullbullbullbullbullbullbull __ bullbullbull _ bullbullbullbull bullbullbullbullbull bullbullbullbull 41 2 70 B66 08 __ bullbullbullbull __ bullbull bull _bullbullbullbull _bullbullbull __ bull __ bullbullbullbullbullbullbull _bullbullbull _bullbull _bullbull _ 42 101 78 Eloontll Obio bull bullbull __ __ bullbullbullbull _bullbullbullbullbullbullbullbull_ 69777 _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull _bullbullbullbull __ bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 69777 Ei~hlltgteIlllImiddotOhlo _bullbullbullbullbullbullbullbullbull __ _ __ 31jg71lO M2fi7 50 142307 bullbull ___ __ bullbull bullbull _bullbullbull __ bull _bullbull- W31jg67

Oklahomabullbullbullbullbull ------- bullbull -bull -bullbull -bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ----------- -- middotmiddotmiddotmiddotmiddotmiddotiOmiddotmiddot7- - - bull -ioi2ii-UOregon __bullbullbullbullbullbullbullbullbullbullbull bullbullbull _ __ bullbullbull 31124 270lt1_ -Q

Frsl Ponnsylvanis bullbullbullbull _bullbullbullbullbull _ bullbullbullbull bullbullbullbull 12 774 H 74 8-14 57 bullbullbullbullbullbullbullbullbullbullbullbull _ _ bullbullbullbullbullbullbullbull __ bullbullbullbull bullbull __ bullbullbullbullbullbull _bullbull bullbull __ bullbullbull bullbullbull bullbullbullbull bullbullbullbull 87 619 01 o

Twelfth Penns~middotlvan[a_bullbullbullbullbullbull_ __ ___ bullbullbullbullbullbullbullbullbullbullbullbull_ 1 929 15 bullbull __ bullbull __ bull bullbullbullbullbull __ bullbullbull _bullbull bullbullbullbullbull _bullbullbull __ bullbull _bullbullbull __ bullbullbull _ _ 1 Q29 16 TwcntythirJ Pennsylvania_ bullbullbull __ bullbullbullbullbullbullbullbullbull __ _ ) 310 74 6 046 37 bullbullbullbull bullbullbullbullbull bullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbull _ bull bullbullbull bullbullbullbull 7 857 II Rhode Mnn~ _bullbullbullbullbullbullbullbull _ _~ bull bullbullbull __ bullbullbullbullbullbull_bullbullbullbull_ 1 105 ~7 3 074 88 182 58 bullbull bullbull_ bullbullbullbullbull bullbullbullbull_ bullbull _bullbullbull_ 4 8a3 03 SouthOaroHna_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull__ __ 22571 10460 bullbullbullbull ___bullbullbullbull bullbull _bullbullbull _bullbullbull _ bullbullbullbullbullbullbullbullbullbullbull__ bullbullbull _bullbullbull bull 535193 573224 South Dakoa bullbullbullbullbullbullbullbull _bull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull _bullbullbullbull bullbull __ bullbull __ _ bullbullbullbull _ _bullbull __ 400 00 _bullbullbull_bullbullbull_ 400 00if Tenosseebull _bullbullbull _bullbullbullbull bullbull __ bullbull _ 862 22201 _bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ 1667 200 bullbullbullbullbull _bullbullbull _bullbullbull _ 24939 FirstTexas bullbullbullbullbull _bullbullbullbullbull _ __ bullbullbullbullbullbullbullbull _ 21255 3t 801 lS bullbullbullbull __ _ __bullbullbullbullbullbullbull __ bull bullbullbullbullbullbullbullbull 3101443 8eoond Tes __ bull bullbullbullbullbullbullbull __ bullbullbullbullbull_ bullbullbullbull 2 064 00 273 00 bullbullbull_ bullbullbullbull _ bullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _bullbullbull _bullbullbull _bullbullbullbull ___ 2 337 00 Utah_ _bullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bull bullbull __ bullbull _ __ bullbullbull_bullbull __ bullbullbullbull 88 00 _ __ bullbull __ bullbullbullbullbullbullbullbullbullbullbull_bullbullbull_ bullbullbull bull bullbullbull _bullbullbull _bullbullbull_bullbullbull _ bullbull 88 00 V~rmonl __ bullbull bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ 309 __ bull bullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbull - 20000 _ __ bullbullbullbullbullbull 400000 510300 Virgoia__ bullbullbullbull __ bullbull bull bull -gt __ bullbullbullbullbull_ 8316 17605~g __ __ bull _bullbullbull __ bull bullbullbullbullbullbullbull 10000 --i-~- 13~3Ii 3107200 Washington bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbull bullbullbull __ 870 21 51 42i 18 171 24 _bullbullbullbullbullbullbull _bullbullbull bull __ bullbull __ bullbullbullbullbullbull 52 924 98 ~~r~o~~n~n~~ bullbull bullbullbullbullbull -- bullbullbull -bullbull -bullbullbull j831 84- middotmiddot---middot10362-iii- - - - - i2io463 ~~f-mln~-i-------------------------- bullbullbull _bullbullbullbull __ bullbullbullbullbull ~ 6980 _ __ bull bullbullbull __ bullbullbullbullbullbullbullbullbull bullbull __ bullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 69lO

I lPPlnO sn~bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbull __ _ bullbullbullbullbull_bullbullbull __ __ bullbull _ __ bullbullbullbullbullbull __ bullbullbullbullbullbull_ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbull bull __

Total bullbull _bullbullbull_bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ - 565 151 30 5 ~25 497 M bull 30amp5 526M 3 32B H 122505 148478 ~I 7M 95 910300042

TOTALS FOR SlAtES AND TERRITORIES COMPRrsIKG PART OFOR MORE THAN ONE COLLEOTION DISTRICT

amp~j~~i8 $528-17 12 --~i-085 975 95 --$3023ii4-78- ~ ~ i~i62ii37-85 mi~~l~~_~_~~~~~~i~_ 0-fl8r36- ---3~n~-~- ~~~~~~~~~~ ~~ ~~~~~~~ -~~~- 36J 1~ II tlfs~~~~ __ ~ [06 ~~ Now Je~y bull bullbull __ bull bullbull bullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull bull 2~ ici~ ~i -- ~34middotii8middot --i26ii68 42iiiii 2n r~ ~ New York __bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull_bullbullbullbullbull _bullbullbullbullbullbullbullbull_bullbullbullbullbull_ 397 705 13 1 052 942 31 31 788 23 1 125 01 bullbullbullbull _bullbullbullbull _ 43543 876 71 148-1 7112 82 Ohlo__ _ _bullbullbull __ bullbull bullbull _bullbullbullbull __ bullbullbull 3 687 60 105 495 OS 2 912 85 _ ___ bullbull 10 00 bullbullbullbullbull_ __ bullbullbullbullbullbull_bullbullbullbullbullbullbullbull__ 112 105 53 Pennsylvaniabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull_ 14 085 18 83 3W 00 bullbullbullbullbullbullbull __ bullbullbull __ bullbull __ bullbullbull bullbull _bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull_bullbullbullbull __ 97 405 Zl

rveshi~iltOi_~ 2 ftamp ~r ~ ~~ ~ -middot-middotmiddotmiddot~i7i24- -0025 -middotmiddotmiddotmiddotmiddotmiddot402-iomiddot n ~~ ~~

1Still wines per gallon (t6~e~ I aloollOllc content) Up to U per cellt 5 cents to 21 per ~nt 10 cent 1(gt 2 per cent 20 rents Sparkling wlDe- 2Jot cent por Jot pInt nrUlImiddot 61 daily Cllrbonated wines lH cents por pinL cordie] etc contaJn~ aweeL wine forllflad 114 oonta por Jot pInt l-

--------------- -- - - -- -~-

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l-Reuipll from specified 8Purees oj lntemal revenue i8cal year ended JU7lf0 19157 by collecUon di8tricl~ SI(Jles and Terriarier-shy_ Continued

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bull

FlnltNeWYOrlltmiddotmiddotmiddot middot_middotmiddotmiddotmiddotmiddotmiddotmiddot_middotbullbull _middot1 B~71OO1l4 bull lllOOoo 1014008_ ~669J ~OOOO ~ro Hamp9fM17I 1~2OXl81 Swmd New yenQrlrbullbullbullbullbull_bullbullbullbullbullbullbull_ JJOO bullbull _bullbullbullbull __ bullbullbullbullbullbull __ bullbull bull 1 670 4~ 18 7Zl M 100 ro _ __ __ __ 31 ~18 H 11 sm UO 30 ThlrdNwYorllt__ bullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ Il2a7Ii6M _bullbullbullbullbullbull 95834 184202 0000759 _ 800 ll349ltJ1lIl IlOtllrlll32 Fourteeoth New York bullbullbullbullbull _bullbull __ 7 176 BM 38 bullbull bull 1 233 3~ 12 080 73 lH 301 00 _bullbullbullbullbullbull bull 31630 7 33~ 8~ I ~~ 11 OO~ SO1l 70 Tntymiddot~tNeYorl bull ___ __ bull _ 321641004 bull _ 105000 500II82 343W90 _bullbull bull __ bull _ nsoo 32710382 37~7UIlO T~ntl--Ighlb New york B 121388 61 ___ bullbullbullbullbull bull 160000 688394 SO 011 2ll I ~7 00 8 18BH1 81 8JlOl 24~ 86 NDrfhCalUlia_bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull _ 36630000 bullbull_bullbull bull 10000 ~23341 3B42561 -middot---middotmiddot-3i~7- 20 1lJ8Ji2~~ I 617BG1~0 NorlhDnbllabullbullbullbullbull __ bullbullbull __ bullbullbullbullbullbullbull bullbullbullbullbull 5IJ601 IOn78 8~~ 3~DHl~ f5UOgtliI J11t Ohio bullbullbullbull bullbullbullbullbullbullbullbull 7 341 301 42- - -iiiiiii7- 2 tI7 53 36 118 69 ___ bullbullbull __ 77 00 7 Ml tl0 21 M 1t7 213 sa TenthOhlo __ bullbullbullbullbullbull_bullbullbullbullbullbull 2roB007OO _bullbull 100000 l97426 2~~OO41 bull CJ200 2rl~03~3 2IWlHII63 ~1conlh Ohlo 1621400 DB bull__ bull__ bullbullbull bullbull 60000 288ll25 26 897 ~8 __ bull __ ________ 2520D 1 OM02 ~1 1731 m M

f

~~~~~~~~~~ 8~rl~~ ------- 1i28 lki~~a tm~ ---------~- 1~~~ Bml~i~~ 10~~~ret~~ Or~~on_ _bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 6137887amp ----ii7-~(1 50000 489107 4802040 ------middot-20-00- 9640 M7J5Dl~ 1D1tWI49 Fillennylvanl~bull _ __ bull __ 1~L12U~21 bullbullbullbullbull_ 377023 8088278 9433777 __ bullbull_ bull 0000 l~OOj~lD ~2118IjIJ(G Telflh Penuylv~nla 5 95781amp 75 33SS79 12 Z77 38 6529730 bull_ 23~ 00 003901622 t 213~Dl 49 Twnty-third Ptnnltylvanla__ _ 10110 833 ~2 middotmiddotmiddot--SOQO() 188002 37001 21 744230(1 tw20 10 225 627 01 2( l6l 304 M Rhodolglnu_ bullbull __ bullbull _ __ _ 2Q7131l40o _ 00167 120314 178665 _bullbullbullbull bullbullbullbull _ 8880 207~12281 3119039B3 BIlllth Carolinabullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbull bull bullbull__ bull bullbullbullbullbullbull 372001 00 Q1785 _ __ bull ~ ~ 29000 _ 6-1 g56 80 1~8 373 00 BIlnth Dokot~_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_ 30731 2l) _ _bullbull __ _ bullbull bull 5001 7( 28 S2210 bullbull _ 600 M 621 16 91 M~ M Tnnesee_ bull bull _bullbullbullbull _ n~ 44500 bullbullbullbull 1iIl000 56-1BBO IJ 6J() 5U ---- amp00 6800 811257 30 B~1 D2 Bil First Te~fI3_bullbullbullbullbullbullbull_bullbullbull _bullbull _ 3174 g70 31 bullbull -- 10000 lOO1lO 22 614 07 96 Ht 9~ bullbull _ __ ___ _ 12000 3 29~ 155 31 31105 ~12 B1 Seoond1exll _ __ bullbullbullbullbullbull bullbull _ ~M0031lO 30000 1067600 1l-l21191 bullbullbullbullbullbullbull __ 1200 MO 60S 77 9321Q7(l Utob_ _ bull __ bullbullbull _ MI 050 (IIJ 20000 2 M7 3~ 17 571 16 bullbullbull ___ O 00 ~11 37~ ~8 131 990 ~(j

Vermontbullbullbullbullbullbull __ bullbullbullbull _bullbull __ bullbullbullbullbull __ bullbullbullbull_ 0700 _ __ 139ln 627~~5 bull __ _ 14210 G00701 62OM67 Virginia_ __ _ bull bullbullbull __bull__ bull __ bull 72923250 _bullbullbullbull ___ 7l00 fj57401 85$ld~ bullbullbullbullbull __ bull __ 2000 82209810 122012402

~~t~[y~~ 3~1~r~ll--middotmiddot-middot--~~~middot I~~~~ im~~~ ~1g~~ __ _~~~- 13~ t~~~mM ~~~g~~~ Wyomiog__ ___ 20g ~6917 ----middot---10-4i 9~ r 313(60 ~~ ~~ 2 M8ll 30m ~~ ~ 31 ~M ~~ ~~

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COlllioD dislIicl~ Excise t8x per I-----i----i==--T---------------- AIlIlquor

barrel of 31 lMal Irom tBr~S tolalBrewers ]3 Brewers WO Wholesale RelllildgtilonIBil ~Blro TemptJlry fOnnMIklt1 InIItt io 01lt1

gallons $5 than 500 harrell or dealers in In malt ~~lor-lt jn ]~urr tll-

n1~a liql1or~borrels 8 111Oro a yesr formented liquor M maTliluo

$50 per yoar IyelOr ~ ~1oo malt liquors l~rg $20W rr year 1 pumonlb$~pery=

1395 172 23~~~~~~ -_ -----middot$iOO~oomiddot $~ 320 MI ~211 500 34 MB3411022500 ~ZIOI545 S1210~1lll~345 28 7 U87 C7Arta _ __ bullbullbullbullbullbull _ -$i2~OO- lZlrr096251 ~O 115Zl 14--------- ~ 700 89 67 16L 09 1 120-67FirJt Californiabullbull ___bullbullbull 4amp00 75972 O~ 12f5J~~18 900176 ~7 7000 252444- 18 U28 34Sinh California 7~ 743 56 14488 1682684ZlI~0229 -__ bull __ _ lmsS gooa 17037 ~ tH e~ Q6Colorado_ bullbullbull bull 12920 M 46 TJO 63 2000 331l 001369 2lf 25 4 283 082 00 ll ml GroG I~ ~M~ ~50 00 -__ 5(l 00 251 67 5 19~ 4~ 21 61ii ZIConneetieut__ bull 100000 2000 1 197171 O~ 1 888 ~[Itl 08

370062 ll 92~ 82 6960504Delaware bullbullbull __ _bullbullbull __bullbullbullbull __ 00530 2 728 ~S7 lG a ~35 7(_913 S~ G7Q17 117336I gt87 004 3~ 10000 laquo00 3958612 71 2051r 62500 4 0~6 60 29 81~ 37 1amp3( 3000 I (22 030 8~ 18~~Z80~1~21 1lS 7~ 10000 4310~2 M E19 79319J07m 6400 65~ 90~ M 708 ~12~67~ flO 172Ml 2 3~a Q7~~~tlIJ~~~~~~~~~~middotmiddot 1M 700 ~7 00 322 M5 47 4amp8 28~ 4~H1M 5 7~J 35 1908615la~H~~I44 18n00 2800 lBII 011 51 21991246Eighth rUinol - bullbullbullbullbull -- 3 5ll~ rill 3971387 20 318 8~ 80 00~~J9QI~7t lO43 3 308 00 I~0IU51SJ 17 7ga 34S 61 10 ~G5 2ll~ SB 5730

201000 26 9~ 30 23411147 70737 5B9219331 B4 2)~ OOi 92--middotmiddot-middot-40-00middotI ~Ir 67 136-lSS1 4827056ar4H25 5772 74400 10 72J 611 22 4323791136~~~~~~~~~~~~~~~~- __ =00 163[3 rl4 101 2Il7 47 2 157 52 3000 13311 1051 SOO 00 I lll 280 28 Kentucky bull bullbull ------ bullbull - --- bullbull 11037g5 12180216I 700 ~~~~ 30800 HI ~B5 2Il 17872067louislal1l bull g 8iI2 amp1 00 21 7n~OO71~131 00 481712158 i40243~116aMalne_ bull __ bullbull --bull - --- shy 7 7Il~ 82 304U757 21230 3 11M 4~B 10 6518 6H 383625 Q7 H 8e2 39 800 48 (nG 36 ClI79012~~~~siiimiddot--------middot -- - - g-~tn~ftr shy IQlQ17 13 7SI ~5 70080 amp1 8l000Michigan-- __~~- 15 O~2 4W 67

104990 7001 04G 08 31 W 119 87I 771 2~ OIl 13 17 ()(K 22 WOO 24411 82 6 113 amp19 ~I lv 094 lHi 85~ld n 35771 or 18217422UiesOtllj ---------- 12 6l)31Sr9 6 170 20 10172 (183 07 20 025 037 03672 l 3M 00 314~J7S 19586718 14409 81280F 1 JlIFP --bullbull --bull---------- ---- shy I~ 001 001 W H 2391l3 85~ ~7 (H 5904SB~ 1607 MOO8iih Mrun---bullbullbull --- bullbull - bullbullbull----- 14 7~2 42K liB 45103M QbM8O152500 II 5l~ 88 1O~052 80MontRDa un___ l 41~ 01-1 fgtQ 211410 HBJJ 6~7 62 15 Q25 051- 00CQI r7 ~~~7 7~ ~ (OM 82bullbullbullbull ---- bullbull --- _ 92 (10l 00 ORW I M7 654 91 2744 TOO 2~02L~2 I 1~~2 n 07 17~~~~ra- --- ---- _ 2igt3 ~~o r 2270 9397[400 1008 CH8 t2~n()) 934106 471I308N fJa -middot-iijmiddotmiddot-middot-middotmiddotmiddotmiddot-middotmiddotmiddot ----------- W~ 7lH5 1400 232029379 2 437 579 5530000 1~oo4~ 4 ampt 12Flew Nllmp re __ _ bullbullbull ~2~~fl1YI 0 34 11)41813 HO 040 2410000 1 Q17 82 22602 J() -----_ _--- __ _Flli~ New ~ersey----- - fZ Sf 75 2711 974 71 2811 in 6130000 10 JllCgt 12 3 20 88 --- _ 826-00 ex 00bullbullbull bullbullbullbullbullbull _bullbullbull __ _ 2 0 D 00w Mew ey__ _bullbullbull HIgtJl ~I 20 8l7 roM 7~ I ~411Bll71145831 101311 rgt 7 87~M - bullbullbullbull -- bull ~ 874 24 H 546IlOO 89 28005800 iii00 2~tO 1216 00 -- bull ---- bullbull -__ 200 697040 6 9flol 6

--

TOTALS FOR STATES AND TERRITORIES COMPTIlSINO lART OJ OR MOnE THAN ONE COLLECTION DISTRICT

AlltskB__ bull ____ bullbullbullbullbullbullbullbullbull _____bullbullbullbullbull _ ______ 826936 25 California_ bullbull ________ _________ bull____ 13 21J 038- 7~ District 01 Columhla_bullbullbull __ _bullbullbullbullbull _______ 455 H31~ IIlinois___ 19 1~3 004 IS

II 617e30 77MlllyJanrL_MisllOllrl___ _______________ ___ 16 1~1ll53-18 Naw Jersey_bullbullbullbull____bullbull _bullbull __ bull __ bullbull ______ 15 107lJl4 ~5Now York _bullbull ____________ __bullbull __ bullbullbullbullbullbull -H 270 eoo 66Ohlo_ __ ___ bull ___bull___ __bullbull _bullbullbullbullbull ___ bull ~o 161 616 M Pennsy)vlIllia_ __bullbullbullbullbullbullbullbull _ ____ bull_____ _ 31001 3111 38 Texa bullbullbullbullbullbullbull __ bullbullbullbullbull _ _____ __ __ bullbullbullbullbull 3 000 003 31 Wllblngton_______bullbullbullbullbull_bullbullbullbull _bullbullbull ____ I 132 450 8ll

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80000 100 00 B7 ro

200 ro t13713

200 ro Ii 67a ~a 1 1l~17

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UIR~3 2D liWaa 20320 G7 la lA9 08 10 ~M 47 80211 37 33200 93 117Il7M

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S15 J~U7 1J5 218 ga rt4D08 13 16D~i1St

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102500 215260 3 69t 24 2220 30 202200

02420 13allO H400

211 424 25 13876 2M 27

lilli 63~ J3 19 283 2(5 1~

6 5Q3 006 75 16 aJB 212 (3 15 Ht 264 lJ4 (484263108 2031300173 3192047612 3llM 001 tl 4 300 32amp 00

J37 2H 29 32019 251 ~I

136571 25 02001 QS3 53 3700118852 lB 009 7M15 2g U7 0middot17 25 62 MO 201 7B 39OI6J()amp00 73228100 SO 4 537Uo 63 5 52t BI( ltJ4

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______________________________

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TABLE I-Receipt8 from 8peeifitd 8DtUU8 Df inleTflal revcnve fiscal year ended JUfIC tiD 1937 by ecllcction dist6cls Sates and Territorics- ~ Continued

NercoLoa

Collection di~trlct

Oplumcoca leaves etc per olInce or

fraction thereof I

~

Acceptod orI ______middotT_~_re ------1 Opium or ferSlnoomproshy Totalrom derblanks m~~~~iorn Importers Dealers in nllCtltle

per hunmiddot vIolation o( manufae- Wholesole Relan dealmiddot PraclLlon Labomshy ~~io~8~ La~ drlld $1 the HarrIson tmen and dealers $12 ers $3 erB $1 tarlesetc re~rR

Nercotle Act compoundshy bull I tlon er_ $24

AlabalDll_ ____ bullbullbullbull _ _________ ____ _bullbull ___________ $(BOO $191 80 $6000 $2400 $2~2 70 $2 3~l- 93 ~2 493 8( $1740 $5 ~~7 G9 Ariron- bull__ bull____________________ bullbull __ __________bullmiddot _ __ _------ ~OO 621 ~3 M535 2525 IM5732000 COO ----$iooshyArkmos __ __ _________ bull ----

12~ 00 GBOOO ~2 00 118448 1973 G3 10005 1l5 311 ------~8~iio------------_ --middotmiddot----ii-00 lSi 00 ~722 55 ~G38 88 4) 2~ 10~~1 (SFirst California__ bull__ bull -__--___-------_-------- 30310

middot----i~uoSixth Calilornia ____________ bullbull ______ _____ _____ ~ Moo 14 228 B930060 1 2to 00 0000 70S 00 6 ~70 29 6 135 ~O

Colorado_______bull -____-___----- IHOO 128025 3300

310 eo I 1iltlG 80 175100 el 20 iOSSM-----2~00-------------- _----_shyConneetient__ bull __ bull ___ _ ________ bull __ __ _____ 1M 00 17600 48- 00 26100 263115 2 593 01 121 35 6991 51

DelawIr(l______________ bull -middot---middot---ii44- U~ 2400 1200 30~00 ~M25 452 711614-___----------_ ---shy

Florida __ _ ___ bull --__--------__-__ --__--__-- middot-------7328- 19280 21000 18000 2 ~51 52 192995 H8W ~~12 77 ------2i~OO-Goorglabullbull__ _________ _____ bull ___ bullbull ___________ bull __ 2a7 0 4 2aO 15 541 GO 287529 255198 OU 4240 1004025

Hawail_ __________ 1-00 577 00 4800 0000 4~ (5 3Ql80 ~m 110028---_ __ _--------------_----- 73 r~il 7~ 40400 000 1 076 MIdaho_bullbullbull -----___-----------_ -----__-__-- ---middot-i5i800- 31 80 4S000 -----222middot00- 5700

759202 8 224 2S 4~ 00 1939845FifOt Illinoisbullbull _________ ~~

iTl15 71100 ~O~OO 00----__------------ 12(165 80453 Indiana __ ____ __ _ 904080 2517( 77500 15100 HO40 3 ll-S9 7~ 434452 00 24129 191U(iO EIhtb lllinois_____ bull ____________ bull ---___-----_ 5735 14710 OJ 557 00 ~OO 3134S 20039 2791 91

----___--------shy361000 8500 51100 2 5a5 ~O 322160 24000 1042620Iowa___ bull ----____-___------_- __------- 3150 I~G 20 00

KunllS_ __________ -----___-------_ 00 101 70 61000 3300 22200 28i963 24)705 9510 5UO O Kentnekl__ _ _______________ bull___ MOO 18070 358025 3600 27000 2 4(j08~ ~~26 38 17U49 9 4Y2 zr-_ __------__shy 07(079Louisluua____ _ ------_-------__- -----_ __ _- -----_-__- 13050 90090 4800 IUOO 277315 23li100 525 2a493 Maine_bullbull _________________ 1200 I I)f(l 30 I 19G 60 00 22950 26~000---___------_ - 7470 5000

middot---middot2W~00-----i05~ro- ~M 61558 -130 75 3 441 ~9 433014 00 35100 9 97D 35Mary1and ___ bull --__------------_- -----__-------shy42972 1 ~09 00 12000 [7071 63-1552 7 t47 53 1618 176~ 1819507Mamchusetts 1173 84__ _ bullbull ------------------_ shy an791 r 525 63 910 lJ580 2205488Michigan ----__ __ _-------__---- ---_ __ _------ 051541 37047 151191 28400 77775

Minnooot8 ___________________ _ __ bull_______________ 00 218 (lO 140000 ltamp00 312 00 3480 M 303750 00 2L2O 8~1 a~

128 ampJ 0 13380 14M 1423 al 17I9(i 35l100 ----iii~3M_21 IQ4 W 2 610 00 bullbull-iiii_O(( 3l500 3 101 9 3 205 ~2 nro 28928- roM~liM~iiC

17730 115000 7200 207 ill 2365 27 21l40 roll 00 lH 7~ 710522Sixtb Missouri -- ------__-__-------------- --__Montana ____ 3UO 51OO 3r75 84GH (gt8881 1025 2 101 6~--___---------------__ -----------shy_-------- ----middot-48_40middot 1O~ 40 1 0r5 00 00 8l00 7r25 6 43S 91Nebraskn ____________________bullbullbullbull ____________ _bullbull _ 20711 57 1 OJ2 29 Novada __ __bullbullbull _ 10 00 1300 2~ 00 17000 1M 7 00 ~24 01

--_ _--- ------------_---------- -middot-middot-middotmiddot-7100- ------------ 149160New lIampshiro _________ _ bull__ ______________ bull_____ uoo M51~ 671l05 115 2lJgt0 m __ _-------FLrst New J meybull___ bull_____ ___________ bullbullbull _bullbull_ ___ bull 4100 1 400 23 1an13 1125 300l6GM -----------_ ------24~00-Fllth New Jersey_____________ bull_______________ bullbull __ ~ 21 35 988M B2020 3~0 25 15617 9G00 3 70~ 10 3 71025 New MMlco_ _______________________ bullbullbullbull __________ ~ -00 33020 (1)8 76 -M

9OlXli 7ll ------------- 00 ------------ ~

F(t New York __ bull___ bullbullbull _bullbullbull____________________ ~ amp1100 ~oo 7326 29 e le7 00 1300 lI8nI1Second Now York__________________________________ -00 0040270~ 9710 10200 n8-60 IlOO07 83077 21 iO 2891 Il4Third New York ____ bull______ bullbull ___ bullbull __bullbullbull ________ middot------300-00shy

New York __ bull ______________________ bull___ 10425 10740 7200 21600 300900 6 7RI 00 1700 9 ro6 81 FmlrtNlith 2 goo 11 31430 2W00 372 20 ~8ro 38 ~ 600- 54 00 37 ro 13mo03Twentymiddotfirst New York________ bull___ bullbull _____ bull________ 41~ 70 ]2600 00 11100 21200 1207 a5 I 1J ~O=00 7G 31 4 624 7~ Twentymiddotei~hlh Ncw York___________ bullbullbull _bullbullbull ____ 33B 75 17700 2935 00 11200 ~OO 261(02 ~ 958 M 1940 935932Carolina__ __ ______________ ________________ --middot-Too-North ----___-_- 21200 2835 25 ~7 60 ~O B8 2471 H 4u 72 823G40North Dakota__ _______________ bull__________________ ------------

~~--__--------- 31 30 BOI 11 58910 00 I 513 65First Ohlo bullbull__________________________ _ ___ _ __ _ -------ii05-oo- --middotmiddot-16800shy333 GIl 12850 2~0 00 J 713 23 2 1O~ O~ ll-SOO 5l21l3 Tenth 1520 7570 11330 middot~llXl 19700 100714 lm2ffi 3 240 94

Ohlo______________________________________ ______________ bull_____ bullbull _ _____________ ~ Eleventh Ohio ~~ W 22500 00 271 00 150700 I 71lQ 75 10240 4 1jOIJ l5

El~hteonlh Ohio ___ bull 29821 269 70 I 527 05 =00 a9375 302745 3891 46 80 ~O 1029592 OkI~homa__ bull__bullbull___ _bullbull __ _______ bull__bullbullbullbull _bullbull ____Oregon ___ ___ ________________________________

_ middot-----middot--60- IfQM 415-00 00 2784Il 2 G31 tel 20HlJJ 120 9~ 5 717 09 125 50 8amp100 gt00 241 roo I roO 24 133470 1000 4 2m 01

FlTst Penmylvanla____ bull__ bull __ bullbullbull __ bull____ bull __ ___ bullbull ____ -----4~00-7 9B5 68 000 132amp00 0- 00 eoo lJJ 7 519 B~ G 852 66 UOO 25 27999Twelfth Penmylvanla ____________ _______________ bull _-----__--- 12000 27000 170 00 203255 ~189 00 00 4781 55rwenty-third Pennsylvanla_ _____________ bull____ bull __ -middotmiddot---n~oo-=00 111790 2ro00 3 9ra 511 e7 ~9 1Qoo 18Rhodo [sland ______________________________________ bull UOO 140 10500 7200 PliO 10 87420 4900 2lel5O South Carolina _ _________________________________ ~ w ro 18B 00 I 7ot 5~ 1 075-05 151 10 3004-20-------------- -----------77- ---_-- South Dakota_ ~2 RO 1M 00 0~2 4~ 688- 80 ]9M 1 729 37Tenn1Slee __________________ ----middot--54960 ------71-00shymro 1125 01 32460 2 61 Z7 2 7fAl 06 IJrlM 761168First Texas ________________________________________ 00 _------------ 23120 l 302 (jI) bull 00 3fl4 lJJ 407598 3686 lQ =00 9B98 09 SooondTbullbullbull ___ bullbullbullbull 306 se 24620 15000 00 47G00 5917M 3 771 30tL 00 11 108 30Utah_________________________ _____Vrnontbullbull _________________________________________ _----------- 41 ~O 35100 -_--- 121 50 394 75 O~W 31 ro 1 ~OB 21

~2 ~O 81500 00 378 11 S71l 95 lWl~ 201213Vlrginia___ bullbullbullbull _____ bullbullbull _bullbullbullbullbull _ ___ middot--------6-00- -----------shy-___-_- __- 210 BI 29050 00 24400 i 000 31 2761 10 ~ 00 519 7~ ~121 llGWashlngton ________________ bull___________ bull______ bull___ ------------ 143 ~~ 2937 Oll 3~G00 - 2 389 89 I 9Q1 3S 3207tl 8 118 74Wost Vlrginla_ ____________________________________ -----------shy

11530 1~B1i00 H400 1271 50 IB9208 87 ]~ 4 9l5lIWlJconsin_______________ ___ bull______ bull____ bull_________ -------------- -----------shy3316 221M 1212 50 ~OO 25200 l 012 GIl 363970 13970 0 ~109 ZJWyomlngbull _______________________ _______________ bull -------------- I~OO 10000 ------------ ~800 ~13 6li 24il 10 00 72325

Philippine Island_ ------------ ----------__ -_-_-_--- ------- --__-__shy

Total ---__------------- Us 920 46 10 7M 00 fJ81673l 22462 16211 73 10081580 16721326 middot5878 707502 673 ~n 81

TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE TITAN ONE COLLECTION DISTRICT

Alaska ___ ------___ _-----___ _--_ $7750 00 ~14l-4(1~ ~ ~~~Colilornill__ ________________ _____________________ -middot-----$4660 00 ---middotiioo~25-917 SO $151310 ---middotii4400 -ii-ooioo- 1029234 1077438 $loo 24OOOHDistrict 01 Columbia ___ bull_______ bull______ 7500 178 75 10n80 151750 1700 2002 05Illinoi__ bull____________________ _________________ -------__---- 00 --middot-i~iio157635 6lR 25 328800 27000 00048 9 6g 90 1l01619 17165 27H3IB Maryland __ -_ __--_ --____-- O~N 17~ 80 616 18 168- 00 25200 2399511 2 821 tl4 00 33600 707730Miourl __________________________________________ 1Q32133 37180 366000 2amp100 61330 6~8722 5IM42 00 W726 3(103382New Sersey__bull 00 5674~ 14500 34025 lBO17 14000 6 171 33 508338 ~OO 10180077New YOIL_____________ 961950 131570 611300 7illlOO l 651 40 1902611 22171 32 00 18~ 61 00586 70Ohiobull ___ ----------__-- 1151 59 577 10 257035 53365 110235 791482 g ~58 7i 34926 2366774PenllSylvania __bull ___ ______________________________

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Washington ____________ _ --____---- ItO 75 2lI3706 __----_ 33600 2 31239 1 1l2Il 35 32079 7915-3-i

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2002llM UM682 19237 U 979490 33

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~e

~ YlrlNampwYork _______ _ Zl~ 411 18 1Z63H36 22333 38 19 Zl719 42OM (3 48057 03 621 21 lOll O~ _- _ SeNlnd New york bullbullbull 21liii-87P7jmiddot I 852 95 e7 346 teo SII 3372 72 411)106 138l~I~ 61 69688705 3 7G3 11 2middot81775 3304138

middotmiddotmiddotmiddotmiddotC1jiiill Third N~w York ________ 1115l~189 3 (ISO 212_ g8 194718 26 4 glO ~35 74 19319765 4297933 136 Wll 74 2047042 49471 100870 7-1 ~url(otnth New York __ Z ~I ~1011386 ~ 130 QD 273916~ 215721 12920 92 ~1~ 75 M17S 73 8S-81

Twenty-fun New Ynrk 4r02 St 5113 ~8 1 70904 2 30 23 1182 ill ---- --- 1789 134548611 ia6--i7G-jg --_ __ __ 5233302 TWBntymiddotei~htb Nampw

Yrkbullbullbullbullbullbullbullbullbullbullbullbullbull ___ ___ - 1l2 ~o 0 LJ 193 Q5 19 11111 M 13m91 3MS3083 1102403 18153542 -----__-_ - --_ __ 538 537 03 North Car~linampbullbullbullbullbullbullbullbull 20)7 92 H80 29 il -____ - ___ _ --__-__ __- __ North Dak~trL bull __________ 1101 n~ 9~First Obio bullbullbullbullbullbullbullbullbullbullbullbull_ 166529 M 6I6G61 -i-~i-j(iij_7iimiddot 10 81~ 7ii 2lti ~92~ilmiddot i59 i759Omiddot bull j i02 75192- bullbull 237838 iii - ---2til Tenth Ohio_________ __ ----- 7 97n 31 raquo143 T ~I~ 7 Eleventh OhIobullbullbullbullbullbullbullbullbull __ 1173086 1 (11)6 11 7S01Jl 5~~~ 2Jgn~ ~~~g ~~m~ middotmiddotmiddotmiddotmiddotmiddot682ii4- bullbull __bullbullbullbullbull Elghleonth Ohio__ bull ______ 171696700 H 753 If ~2 n 91 33))lt 3~ 22 74~ 21) 23 17066 1613521 08 17976375 5263 bullbullbull_ 158 (3 Oklahomabullbullbullbull_bullbullbullbullbullbullbullbullbull _ 7 D12 09 32435 2 331 86 5~5_~~ 1343 bullbullbull_bullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oregonbullbullbullbullbull ____________ rH_ 38 323middot QQ -- _ ____- _shyFirst PennsylVllnia_ bullbull _bullbull WI 381 24 22346 65 53SOli27 16n1109 middotmiddotmiddot9ji1i5~2~ ttl795 15787932 I nO 05 8800 bullbullbull _bullbullbullbull _bullbullbull

~2G6 76 1249_ 08 ~ 500110 Iwolfth Ponusylvania __ 171078 526_ 60 2 4~18 I~ lJ4_~4 43JU~3S 195 658183 ~wen~ymiddotthfrd PonDsylmiddot

vama _________ bullbullbullbullbullbullbullbullbull --- - 2150028 4310 i3 1511~ 81 2~7U~ 103 nl 72 2 ()(l8 06 87054 bullbullbull _bullbullbull bullbull Rhodo lsland ___________ 30 255 ~O SOllth Carnllnabullbullbullbull ____ bull __ 187 ____ _- 011 8~ U69 411 07

______-- il2O84 8 O~ FIl 9~ ~O~Q 32

SoutiJ Dakota_bullbullbullbullbullbullbullbull ----- 127 81 - 61~13 TennMSe6bullbullbullbullbullbullbullbullbullbull __ _ 71 50 69 21372 (3 38 f3 - i-265middotii~middot --- ---- ---- -- --- ---- middotmiddotmiddotmiddotlS770-5S- bullbullbullbullbullbull ~ ~

Firsl hxllSbull_bullbullbullbull _bullbull _ 4720 6 aoo 12 I IllS 17 ~64 ~~73~~ bullbullbullbullbull __ bull __ a318M 24897 _bullbullbull _bullbullbull __ bull __ bullbullbullbullbull _bullbullbull _ 8ocoud TexllS ___ ____ ---------- 0042643 1911 37 (197 (3 I (~G 4D 3n 62 1SQ 10 11 601 43 _ bullbullbullbullbullbullbullbullbull _bullbull __ bullbullbull bullbullbullbullbullbullbull_bullbull _bullbullbullbullbull Uah __ bullbullbullbullbullbullbull__ bullbullbullbullbull_bull _ 11475 09 12080 middotlOSlB~ l145S9 431 Vermont__ bullbull_bullbullbull ____ _bullbull 113 42 6 BO 18413 ~~ 04 -bullbullbullbullbullbullbullbullbull--- ------ T61middot 13821 70 bullbull-0middotmiddotmiddotmiddot-amp6- ~~

-middot--middot-middot-8ii5~ ]lO ~o bullbullbullbullbullbullbullbullbullbullbullbull_ __ 2 950 14 _bullbull bullbull _bullbull _bullbullbullbullbullbullbull_bullbullbull __ bullbullbullbullbullbullbull _bullbullbull _~~~~~iton~~ 205391 71 20 1169 ()(l 141462 19 P31 00

25 8li 09 21166 5~37 tl32 01 202 t7 4~7 28 1683611 4 H _bullbull __ bullbull __ 0

Wet Vir~inla_bullbullbullbullbullbullbullbull 27582776 W Tll 70 17058 2707 11198 bullbullbullbullbullbullbull 0M563 bullbullbullbull_bullbull __bull bullbull_bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull Wisconsin bullbull _bullbullbullbull _____ bullbullbull 748 611 67 2121235 (11-119 2~ OiPomiddot 815 ~O 2t amplaO IS tlt7 S8 9910198 bullbull _bullbull _bullbull __ 11711 Wyomlng__bullbullbullbullbullbullbullbullbullbullbullbullbull 00 lG57I 42~2 I~ 20 PhilippIne Islands_ bullbullbullbullbullbull -- shy

1OcCCICcCCIOCcCcICcc I~m coocc~c+o~c~c~c~~~oc~ oocmiddotIO~~CC~40~70~C~ oo~cl~~~~middot~~middot ~~~~~~~~~ ~~~~~~~~ ~~~~~~~Tolal bullbullbullbullbullbullbull__ bullbull_ 6110006415 1167134941 6MI83lQ8 ~Ql9 tI8Il 3t

TOTALS FOR STATES ANO TERRITORIES COMPRISINQ PART OF OR MORE TIIAN ONE COLLECTION Dl6TRICT

Alaska_ bullbull _________ __ 7471JJm--$1633-66shy middot-iiI52387imiddot181624 Q7California bullbullbullbullbullbullbullbullbullbullbullbullbullbull iioo-522-73shy508 2110 07 $7581628 524140 617746 38_ 10Ditrlct of GOlumbla_ bullbull I 3O~ 91-- - -- 310779

100001 12 172613346IUlnolbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ ImlIG78138631 54 1 M2 lOS 87 ~~~ 40 3f Maryland __ bull ______ __ 7 81U_ ul 21403 6 6 769 63g008M72563 ---middotmiddotmiddot-i3127middot69 93 55 1054007MiSlOllrLbullbullbullbullbullbullbullbullbullbullbull_bullbull 17037Q20 438 415 08 37141334 Now Jorsey__ _ ______bull __ lJ 008 2-j lI 19 77 1380901 1933373 113 I 83~ ~~Y 77 I (II YI5 16

27078099 693201 02New York bullbullbullbullbullbullbullbullbullbullbullbullbull_ 34221JJQ4G 697 M713 50159H3~53836Tl70 O~lobullbullbullbull ____ bull _______ bullbull 1715 3U 21 5185674 48 7U 82 20943105188J~n 14 71~IZ3H

~1 877 3a 106045amp 80 1InmyivtYlfabullbullbullbullbullbull 27 6S3 98 8t 802 271~ 508 30 3 lI)jM 76201 959 79 32262Te18-- ___ bullbullbullbullbullbullbullbullbullbullbullbullbull l7O2ll5H211

Washington_ -- 1414_ 52 101lt191 5132 OJ 20247l5 391 71 2O9l3 89

-_ __ $39632 70

-----_ __ shy68974846shy

21330 --

_P~GP 2946356

379156190 652 802 60

10010 41l728

__ _-_ shy$61676 as

19Z43 2 amp57985 68

f 6H 03 1l3 859 62 137roO38

130168400 473951 97 267661 87 1(91809 16836 11

middotmiddotmiddotmiddotiiWlO-middot l3 38

(8459 amp 1~2_ 8tl

21 144 4Z 541[)l

lOll 75l 63 73807

381501 248 gy

414

middotmiddotmiddotmiddotmiddot$25-P7middot - _ - -

339~ 2

~5960 - _ _ _ _

middotmiddotmiddot$IiPla-61

middotmiddotmiddot6ii4iimiddoti9 -----79iis

13341 823~ 98

151 _ -

~- - - -- --__ -- shy~ ~

1937 bll collecliorl dislids Stale (lnd TerrilorieA-TABLJ l-Recdp~ from specified ~att1CM of inemlll relenlle fi8calllM~ ifld~d JUM JO

Continued

Collection ~Ittricl CheiggUm 2 II

cont

Condy(delinquent Lax Iepealeltl

Meyll19Jl)

Alabama_ bullbull ------bullbullbullbullbullbullbullbullbull -bullbull - ---- bullbull - bullbullbull ----Arlwn~ bullbull _ bullbullbull bullbull _bull_ - bull bull__ bullbull IJ~nCM

8S 3l0 61 ~f~~nC~jflbullbull - --- ----ii2ilii2ll - - - -$1 jji ii- ------$40067- 13~66i7~4

2Iou9523~2SIltlh Californiabullbullbullbullbullbullbullbullbullbullbull bullbull 13 05 3~ ~ 303 77 620 UO 13Colorado_ bullbullbull bullbull_ _ bull__ bullbullbull _ Connocticut __ bull 17416 t8S3843M

HS220M 8il2t9tO~tid~-_------ __ - - -9-iii i760

1003 770 2llargie bull __ bullbullbull_bullbull __ bull bull __ bullbull _ - ---- -bull 127 7m 22 H~weil __ _bullbull _ bullbull __ bullbullbullbullbullbull_ bullbullbull 0_

107~J2~~~~~Olljlii__ _ --4555Ziw -----zii7iiiimiddot -8i545 ~~~~2~L~

6 S078M l~r~~fa~l~~~~~~ ~ ~ - 30 89 Ik35 loabullbullbull __ bull _bullbullbullbull _ 7997 ~ ~~ ~ ~ Kansas __ bullbull _bullbullbullbullbullbull __ bullbull _ ---- --- shy ~68IMJ7KenttlCkYbullbull _middot_middotmiddotmiddotmiddot_middot __ -------- bullbullbullbullbullbull shy s~omo7 ki~i~ane _ --bull --middot87 83 gn 00 -bullbull --- - shyMaltylaad __ bullbullbullbullbullbullbullbullbull_ v37 zl -- ii~ 78 - 5~t~ 7~~~~ M~~useabull _ __ _ 943091 W~5 20855 7~ m~ ~~ Milthi~aa bullbullbullbullbull _bullbullbullbullbull __ bull __ bull 1886 48 Ilt 111 ~ 3 249Oj73lt52lImiddotjiMota__ bull __ _ bullbullbullbullbullbull __ _

3~~ 171 [)M i~~L _ ---middotoii~G4- -------shy

t~~~~

Bilh )lissutlL_ _ illl5~ bull--- --Flrgt MIW)1rL __ bull bullbullbull __ bull___ --

1000 UI7522Ci MonUlIl~ __ bull__ bullbullbullbull _ ----bullbull --------- bull 7W

u8~107NebMIra ___ bullbull _bullbullbullbullbull __ _ ---- shy-middotmiddot--middot~BOmiddot 4290161

Nevada bullbullbullbullbullbullbullbullbull bull__ bull bullbullbullbull -- ------ - -bullbull - - shyNow Hampsbirbull _ bullbullbullbullbull bullbullbullbull _ _ bullbullbullbullbullbull -- shy 204 74~OO

--221iiimiddot ----iooomiddot

Sort drinks olemiddot (dellnmiddot Total quent Ie manulooturors 111middotId exci taxes

MIlY lll34)

f5Q6 ~70 01

Cruele [gttroleum SOe 804 ltI fjOJ R~enue Act or Hl3l ~meltld

Cruele petoleum pIOelUOOel cruele pelamiddotleurn renneel

Togt wHhLed o pIocescd by TurehI pcr blrl

[gtI baIrel 1lfgt cent li25 cent

-- bullbullbullbull$Z fQioi -- -middotil16770 -----1319730 210225 12G5858 2 2ll7 35

3150581 372773 ~J 6gt4 10 4078li 19772 H2 ~S

---- --- bullbull -bullbullbullbull shy _bullbullbullbullbullbullbullbull __

bullbullbullbullbullbull __ bullbull __ bull__ bullbullbull _ _bullbullbull __ bullbullbull _ __ bull _ bullbull -bullbullbull

bullbull __ bull bullbullbull

--bullbullbull -bullbull --- __ bullbullbullbull __ _ bull_ -middot-121zii~- lSIUl 1039227

202 94 ~TG 3G 2llMO43

--20 9ii~j~ - --- i~i 38 --- bullbull isslii 89 llOlfjl bullbull _ 282130

1702tl97 ---ifolM n03IlI

-------- - ------ -middot---middotmiddot~iJ~gJ -shymiddot---middotmiddotmiddot3i2 7~ -- --iil4S71 3~7(t 82

__ bullbullbullbull_ bull bullbullbull _ __ - ------- bullbullbullbull -- - --------- -- 8Mn- shy

2010 1l8ll 192~~ 467 _ __ _ ~L u

_ bullbullbull_bullbullbullbull __ --- bullbullbull - bullbullbullbull - ---- bullbull -- bullbullbull --- ----- ----- bullbullbull -bullbullbullbull - bull - - bullbull - bullbullbullbullbullbullbullbullbullbull - ----230ii

Totnl from petroleum proltlucedbullproresod

or ovored

Proouctlon lgtlx OIl ~omiddot line moomiddotmiddot bull red (com n~tu~1 g rltgtr b1IfToJ

12500nt

--72704- ----middot---7270i bullbullbull ---- 2302imiddot-middot--- middotmiddot--middotmiddot-2~O26

----- shy bull -

400017- ---- shy ------ji6iii7 ----jjg-jj shy 133090~

2Q no 73

--8[1 3i- H n~ 12 ~232 30Ci8~3

87688 5SM2J~

--- T~~~l 2090 8009t8

-- shy - - shy- bullbullbull - -- shy bullbullbullbull --- shy -bullbullbullbullbullbull bullbullbullbullbullbullbullbull ---shy bullmiddotmiddot middot~j(ij71

----29~73middot 414534 6~1 4394

Pit New Jor50Ybull _ _ bull__ bull__ Fifth New Jreybull _bull bullbull_ 149727 487 71078 k~)n~ I~~~~~ i~~~ ~~H~ ----middot--~~i~ g~~~

2 857 03~ 23 bull _ bullbullbull _ 3 661 62 ___bullbull _ 3 167 ~22[)t~ 1middot middotlog1G7jshy~k~ N~~~Qtk_~~middotmiddotmiddot---jcsii20iishy

Sltvgtnltl ow Y~rlr__ bullbull _bullbullbull bull _bullbullbull __ bullbull_ 264B8B 4 12 ~O I SO 12~ 1Il2 64 lhire New Y~rk bullbull __ I S15 O~ 2 1017 ~O 4523 Zl 25 122 leO ~1 Fnurl Math N~w ~ okbullbull_bull_ _ 7B 75 L09 50 75 2 153 2lI 1 256 U~ 30 Tet)middotfit N York__ bullbullbullbullbull _ _ _ _ __ _ _ bullbullbullbullbull_bull _bull _ l 127 I~ 07 Twenlyeighlh Now York__ _ __ 5 2M m 1 771 ~4 (iii3 3~ 2 9~l (1711 JXorlhGar~lia_- bullbullbullbullbull_bullbull __ 6S07 ~J7T~S7 Noth D~kol~ __ _ __ bull __ __ 4~46~0~ Pol Ohio bullbull _ _bullbullbullbullbullbullbullbullbullbull_ I ~3L lQ- bullbullbullbullbull i~i I L ~~ - - bullbullbullbullbullbullbullbullbull - ~ ~~ 45ltl RllltulhOhlo _ 20239 H~5 1gt12 777 flevnthOhio _ )~I~~ _ __ 12ti~5fJ21 1i~htecnlhOhi_ bullbullbull _ _ __ bullbullbullbullbullbull 319830 ~Zll 4lt1708 J3494OO2i6Okbhoma ___ _ __ __ bullbullbullbullbull _bullbull _ 0847 ~5(mn71113~ ur~n__ 3503 51221813 rim Pennsylvania _bullbullbullbull ~9 421 ~O 2 519 80 177 m ~IIllll1H9 e JlIdrth Ponnwlvania bull _ 301 Il4 - 238 )68 7G Tontmiddot-thd lnnylvanhbull_bull_ _ l6 7~ I 16 13 952 55 39 ~i - ~1 rm 081 ~~ Rhndehln~ bullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull llJ~I~ bullbull _bullbullbull ~6 to2~2685

South Corr4inbull _bull _ bullbullbull _bullbullbullbull__24 lOt 832 19

~~~~I~Pe~~~ - --- -- ~M70 ____ ~- __ ~~m ~~i3~i~ FirstleXB_ _ _ bull bullbull _ _ _ 1~0~~8r79

Rocond P bullbullbullbullbullbullbullbullbull __ bullbullbull _bullbull__ bull 700 91 - - 1739i7 i 801 72J 73 Utab __bullbullbullbull bullbullbullbullbullbull _ __ bullbull_bullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 504~9702 Vermont __ bullbull _bull _bull __ bull_ _ __ bullbullbullbullbull_ 11~ 8-~1 12 Yir~lnio_ _ _ --iWmiddotR2 ----Zio-omiddot 793llU~

~~N~j~1i~[a~_-middotmiddotmiddotmiddotmiddot ---- __ ~22middot _ ~~g~g W1s(lt)nln bullbullbullbullbullbullbullbull _bullbull __ bullbull _ bullbullbull bull _bullbullbull_ -21237 (7j~~- a21Bl33QI

1~ 7l~ S3 44338

2S74il middotmiddot--middot-----3S- - 3m8

-middotmiddotmiddot-middot oi - 1ii7i~iiii --middot-378 39 ----- -~~~~ middoti~

fgt37 l~ ~ llJIJ 3~ 7 4211 ~712 10 27 15W IS --419S 1 Sr~ 01

2126 UHn

~Il2 5d 3805 lt 2)~ ~2

~~ 71~ ~7

2fgt9 20 27R 53 2 1~7 tl8 470996 10 911 S4

middot--middotmiddotii~7shy --middotmiddotmiddot00i6 -middotmiddotmiddotmiddotmiddot372074S- -- --jii-08iiiS -middotmiddot-middotmiddotmiddotZjZM --middotmiddotmiddotmiddot7ii~ii- middotmiddotmiddot--middotmiddot7is71 middotmiddotmiddotmiddotmiddotmiddotmiddotjimiddotjlmiddot ----iO76720

34 ~~~~ _I bullbull bullbull_~~_~ ___________ bull bullbullbullbullbullbullbullbull _ 301 bullbullbull_bullbullbullbull 301

bullbull - bullbullbull ---- -- - lt bullbullbullbullbullbull - middot1- ------ ---- shy~5178 79 21707 95 10155609 M~97 IIA) Zlo 8~

86 08S 34 3 o~3 02 Zl 882 02 5 roo 12 150 8~7 ~]

__ bull __ bullbullbullbull_ 1 13~ 87 I 1ampt87 _ __ _ _- middotmiddot~fl~9tmiddot -- - - middotmiddot-middotmiddot-middotmiddotii~i4

__

~j312 middotmiddotmiddot-middotmiddotmiddot--iOO40- middot-middotmiddotmiddotmiddotmiddot-middotiliiiiil ---middot--4iii~osmiddot ---i762-02 ----i-ooi47- middotmiddotj-7775O- ---middot--middotiSO~09W1amill~ _ _ __ 16315900 4GoltgtII 10 Mii 64

Phj]Ipine Islands_ - --- -- bullbull -middot-ImiddotCmiddotmiddotmiddotmiddotmiddotCmiddotmiddotmiddot ImiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotI+middotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotICCImiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotCmiddotImiddotCmiddotmiddotC-middot--ComiddotmiddotmiddotCmiddot---ImiddotC-C-C-middot--C-middot-C--middot+===7shyTal~ bullbullbullbullbull 9294~7liJ middot3~49694 ~M3~1 4Y16oor04n m~l~( l~OQrrm 430S40Ji 21B70E S9~182M

TOTALS lOIl STATES AND TERRITORIES COMPRISrNG PART OF OR MORE THAK ONE COITSCTION DISTRICT

~~li~iij ~_ - ---iizsziii -$i821-86 middot-ir~ilaquoshy $50-08ii3imiddot middoti7791i~imiddot $6S168- ---ii6858i74 DistrIct of Columbia _ _ 60 2Ii l3 15 00[Ulnal ___ bullbullbullbullbullbullbullbullbullbull _______ SSS212ll

$3~10807

-i25200 - isis7i middotmiddotmiddotmiddot-middotii9si-it -i -i8~jimiddot middotmiddot-middotmiddoti7869252 670 IJ llll 87 Moylnd __ _ bullbullbullbullbullbullbull bullbull 630 63 ____ bullbull_ 211121 _ __ __ bullbullbull_ 21l1211131 ~b 4n53 M1 bullbull _bullbull _bullbullbullbullbullbullbullbullbullbullbull _ __ bull 728 Ii3 2866 bull 2 868 IT6614 l500

l1(l465~ _ __ __ bull 1194559Nw Jery bullbullbullbullbullbullbullbullbullbull _ l 497 27 2 lOr 39 72678 No yok bullbull _bull __ bull bull _bull __ 395(JjI29 ---- im13 zl 701 (14 38 24 SOl II

~ 1~~ ~~ 25 m fJObD _bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull ___ 4P31S8 M~no 13 ~M OS 45932 1494foAl PDnlyl~~nia _ _ bullbull __ bull bullbullbullbullbullbull __ 00 155- 96 IdSOU9 51684 4439496 ~1j13 ~98421l8l1l411l8Texebullbull ___ _ __ _ _ 76091 173917 58151 87 125 3811 ~052 09 3111lt10 ~ Wabington ___ _ _ __ bull _ _ _ 438 22

TABLE I-Receipts from specified SOllteet of internal revenllot fiscal yerr ended June JO 111S7 by collection dislricts Stalee and TerrioriclI-shybull Contillued

Smcoi ComgtiM- Combn~ I and sUnmiddot Ilons ~I to ont~inmiddot CODom t on FlttyaeidsCOOODutOJJllowr oil seSUlto Coconut oll lug oconut from ot her with eonshy or ~lt domiddotperpoullo Palm hrnol palm palm (oth than in 011 (If t In Coconut OIl United rlyed from TOfal oo~oshyPalm oil per troet or ) cents (no 0[1 Igtr kemel or followIng fo1lowmg [rom (10 PhIlmiddot State po time Uult palm or nul etc oilPOlllll 3 poun~ Jtax if immiddot 3uufiower listing) r hstmflt lpplnes per sc-ons coconutltltlnts emption prooossedported sub-shy emL oils POl pol1udb~t pound 5 polll ~ cellts per IL~ per ponnd PlT poundqueDt to pound3 cents 3 cents 3 cents ~ eonLlLlg2I cents

1930)

Alabamabullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull __ bullbullbullbull tln211 bull __ __ _ __ _ __ ArllOn~_ bullbullbullbull bullbull __ bull bull _ bull __ _ __ bull __ bull_ __ bullbull bull bull__ bull bull __

~f~~~iri-ijmiddotmiddot __ $I9~ii- --middot----iOiiJ- ----- ---$iiil --- -$i1j~middot -$22344ii86 -middotmiddotmiddot$4iS~i- _ middotmiddot-i2~-i80iii Slxtb CliroltIi3bull__ H (73 53 27560 ---$iiii2 3 gl~ -II $132342 1 G73 9 77172230 33t1W $204447 _ __ bull IiOOti7~ ro

g~~~~~cuimiddot _ middotmiddot--middotmiddotmiddotmiddotii572- -_ -- middot-----8800i7- _- -- -- - middotmiddotmiddot--8ii85~ ~l~rtd~--- - - - __ ---- ---i88 ___ _ -------- --~ ~ g~~ilmiddotmiddotmiddotmiddot- ----middot-78iimiddot - - __ _ __ _ -- _ ----middot---78ii ~d~tiiiin_i_ middotmiddotmiddot -ji277ji~middot 9iI7i6li7middot iid7770middot middot--middot60084 -2i7ii0middot - --itj7Q8~- --middotmiddot-i3j~9- _ -imiddotii72082middotii2 Er~htb lIliDOis_ ----- bullbullbullbull ----------bullbull ----o)ji~middot _- ------ii76- 3i8ii28- __---- --3~91 ii71~~~~middotmiddotmiddotmiddotmiddot_ -- middotmiddot-24 00 I we 7J __ bullbullbull bullbullbullbullbull bullbull m 55 187945 16 bullbullbullbull _ __ bullbull_ bull _ bullbullbullbull 1119 2G3 4( Kan~~ ___ bullbull __ ------ -- ------bullbull ---- bull- -- bullbull ----- bullbull -- - ------- bullbullbullbull- bullbullbullbullbull- --- --- - bullbullbull --iillf ~~~~~L_ l4G363ii --- i3G~iii- ----i8~oiiJ- ----middot467pound ---------- J2H8fJ32

gt~~~middots~~~~i-nf~- -2ro77507ii- ---1t2-iiwi~ i~~- --580 ii~~~ ---~~n~i~ -j~~r -- ~i~ -~-~n~~~ Micbr~an ) 0Il0 14 bullbull 3386 - __bullbull bull _ 02lt1148 150 __ __ U3S61Minnesota _- bull bullbullbull __ _ 4 0 l G3 bull__ __ __ _ _____ 5 W9 19 _ _ _____ 9 990 8~

t~ii~r~uri _ _ _ ---- --- -- -_ _ - -jS~578ii8- __ __ --355 57818

~~~~[~~~-))-) ))_)--))_)-~ ~- )))-) --)) _--_1 )m--- _--~~~ miJ-_--_--_ ~~m

- --_ bull-

g~~mi~~if~~~~~~~~~~~ -~~~ffin- ~~~~~li -middotmiddot~i~~~i ~~~~ i~~~~i ~~~~~~~~~~~~~~ -~i~~i~- ~~~I~~~~~~~~~~~~ ~~==~~~~r1i~~~~ ThlrJN~wYork bull 37ZI63~ 56734~1 13o8~21 6839775 84413081 Z(i9~sa 37612 bull __ bullbullbullbull _ 116217373

~i~~~J~tY~~~i 18 d ~ ------4~(1 __ _ _ - ~ I~~ ~ ------T~- ~2 aMJ~ Twentymiddoteightb Now Yark bull _ 19 23 80 M __ bull bull _ __ __ bull ____ 147 03 10 _ _ ____ 1 5(7 143 8ll Nortb CRrollna__ bull -- -- - ------ - __ _ bull _bullbullbull bull__ __ (~5 96 bullbull__ bull _bull bull 495 00

~i~~~ho~jo~~~ 30002351 -23 i453 ~5 - ---0873705- 57810- - sMii iiiiiiio- -----77841middot -~2bii47405Tenlll Ohlo __ bull _ bull __bull bullbull __ _ bull _ 100 __ __~ bullbullbull _ _ _ 270 __________ 370 Elovonth Ohio __bullbull 37 roO 2-~ 100 007 ~2 1M 972 77 _ bullbullbull _ Gn 70f 39- __ bull_ __ ______ 92S 3177 23 Eilflk~nlb Ohlo ~ __ 1M 558 St 5101477 328 551 30 45 l(gtll 63 _ ____ 1264015 (IJ 204302 __ I FlO [79 ~g OklQb~m bull _ __ bull bull _bullbullbullbull ____ _ bull _ _____________ 16~0 bull__bull bull __ 16m

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~r~~middotmiddot__ ~ 47895- middot--middotmiddot268-Gii- ~ - ----j7iiiWhin~tln 6075 __ bullbull 1--l2Q18O __ bull __ 6~ 165 06 J 2H 17 ~5 268 18 ~~~~~i_____-_-_____________ ~~ --------- -----------

~ --middotmiddotmiddotmiddot-25iomiddot ------- --middot--middotmiddotmiddotiimiddotiiiimiddot middot----middot--7ii9iIijmiddot ~ middotmiddotmiddotmiddotiiro-biw

Yhirr~~~~I~~~~~~ 1-~~~~ s 1 ---~-~ I~ ~~~~~~~ ~~~ ~~- ~~~~ -~~~~~ ~~~~ ~~~~ TOTALS FOR STATES AND lERRITORlES COMPHI~IG PART OF OR MORE THAN ONE COLIECTlON DISTRICT

~~l~~ia $i5005-lii- middot middot$52610- - --$9 li~middot $382571 -- middot-iiirn2- - --$2227-20- $Oo3-i72i6- - $3 iM 37 --$207- ij03285i32 ~~~~~-~-~~~~~ m 774ib- --iiii~72ii87- middotmiddot--iiii770middot --50084- middotmiddot---2il0i~middot ~_ i2i9ii3i- -iii9 __ __ 2372082-ii2 ~Iiry[~~ltl_ bull __ 100338 -bullbullbull __ bull__ _ bull __ bull __ bull_ __ ___ 203J~ 38757 3HO30 ~ oun _bullbull _ bull bullbull__ 30557816 bull bull bull 35557S38 NeIltJersoy __ _ bull _ 1[34207 I051nSrf 13173297 _ 673~ __ bull 2~6305971 1131360 bull bullbull (3nol195 New York _ 4246230 7871)l6 140208 55 9~3 66 6865338 __middot_c_____ 2518601 eO 24 W7 67 376 12 $2613 2 871 P~~ 71 Ohin _bullbullbullbull_bull_bull __ bull 4~ 212 67 2496 37( ~~ 118089472 _ bull (596163 57R W 78~G Z Z~ 2821 41 2 l(I bull bull __ bullbull 12OH 004 57 PennsylvBDa_ _ __ POG84 2II9704t 12697170 ooog bullbull 2JfoOl ~~u~ 343925 gro~ bull__ 3j3700n0

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TABLE I-Receipt IrpTfl prdfied ~ltltircr~ ltgt1 inlernal rerentle fUlcal yeor ended J tine 50 1917 by (JUrctiol di~lricl8 SlaJeB and Terriloric- J Con~inucd

Admampllons

Tlcke~ brokshyCollecllon dltrlets

For 0000 10 Free Or reshyen ale (or

amount paid equl~oln~

reoll of the duced rate nmount In I renl (n~mimiddot tLX on the ~ of ~h

sinns under 41 ootnhlihed tlO~ mCltJ ~ri 10 ~oenl

oont oempt) prJce

Inh~mn __ bullbullbullbullbullbullbull ~7 01gt4 00 M 734 03 SI7O75

tv

NatJoDel FJronrms A

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(chsllte o( nol elleh $21Xgt turc per llOO o~er $200 ~IO eempl)

tlonbullbullbullbullbullbull 191igt1( roS 6705 ~n ~ ~_ middotmiddotmiddotmiddotmiddotmiddotmiddot$2I1i-i6middot ~anll~ bullbullbullbullbullbullbullbull aG2823 l~~ 23 Mi 71 bullbullbullbullbullbullbullbull _ 87920 litH California bullbullbullbullbullbullbullbull ~21j07t42 I~ 094 (J S4~ 00 middotmiddotmiddotmiddotmiddotmiddotmiddotlblUIIl $86108 4811151 ~~i middot~f~~itlh CalifornIabullbullbullbullbullbull 11228ro19 H255 i7 762r18 81l5902 6 GlA 03 23 lIM 92Coloroltlo bullbullbullbull IIIIM197 4M3 19 ~loa bullbullbullbullbullbullbullbullbullbullbullbullbullbull 2100 1l7g GO - middotmiddotmiddotmiddotiiooConnlt bullbullbullbullbullbullbull ISO 4~2 EI 2933 ali 62 4~ bullbullbullbullbullbullbullbullbullbull 1726271 ronJa are bullbullbullbullbullbullbull 52106Il 131l3Gl 31l5323Floridsbullbullbullbullbullbullbullbull lS4481G1 1170798 -middot-middotmiddoti216-oo middotmiddotmiddotmiddotmiddotmiddotmiddotr~U 2170278 GIIOlllabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 772304 77oM 165771Imiddotall bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull M 008 70 19ll5 Oi ldoho bullbullbullbullbullbullbull 17IO~311 Flrslllllnol bullbullbullbullbullbullbullbullbull ISOJ~Sll 44 aro 87- 2a5i iii bull iii7GG --middot-720069 168 02f 72 Elghlh llllnolbullbullbullbullbullbullbullbullbull 31211 51 IJ7I~ SiI bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12lIO78 28910 Indions__ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~QI nl l1li Iomiddota bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull rll lII 2-l ~~~ ~~ middotmiddotiiiJ-iiJmiddot U~~ Kansn bullbullobullbullbullbullbullbullbullbullbull ~~ lMI 6(1 1l7~(1 bullbullbullbull 4100 bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ bullbullbullbullbull middotmiddotmiddoti3ii Kentueky bullbullbullbullbullbullbullbullbullbullbullbull R~ oog ~9 21 In OIl 77430 bullbullbullbullbullbullbullbullbullbullbullbullbull 1182926 or21lIOl1ilunobullbullbullbullbullbullbullbullbullbull PZ4~7 7~ 400741 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull 10286111 ~Isine bullbullbullbullbullbullbullbull lJ WI IIi MsTylsI bullbullbullbullbullbullbullbullbull 6ltI Zl4 J7 29 m ~~ - middotOO7nsmiddot bullbull )7-M iiIi7ii3- 3t J~~ g middotmiddotmiddotmiddot20000 MnsMohusoIIS bullbullbullbullbull Jn~n17~ w~~s ~OlO13 2710 138233 190~IU8 81 31 M[cbl~DObullbullbull M7bull Il~ 57 7 7n2 M 9M21m 00464 9i1O rOOroJ2Mlnna-lobullbullbullbull Jl MJ rl 130181 SM16 bullbullbullbullbullbullbullbullbullbullbullbull 8470 233[099lIflisslppL bullbullbullbullbullbull lObl4 II Iirs MlslturL bullbullbullbullbull ltn ~w 6Z -----~~~~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot~1i5middot 2Iiii~f middotmiddotmiddotmiddot~ijiit SIlh ~llsurlbullbullbullbullbull 73JlJ n 3158lIlmiddot 4U86 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1500293 1II0n(nllll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 011 ~1B ~2 0123gt bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull __ _ 4R10 Nehmskobullbullbullbullbullbullbullbull nl rl( Il( 101714 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbull _ IGlO[)6-008bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 10 lot IIl

bull New I1sm~blrobullbullbull 211791)( 18m~ --middot~7-20middot 2i~~ First Now Jerseybullbullbullbullbull 1013539 IIll51 11l2 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 2118613 Fifth N~w J6rs~ybullbullbullbullbullbullbullbull m jll49 24poundln 4300 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbull _ 3O2Mrl3 I

ew Meleobullbullbullbullbullbullbull 1t8261~ ~~4 ~I lOOO 14040 lO 2 087 7~ -- - middotmiddotmiddotiooI1OFII Now York bullbullbullbullbullbull fgt8ll nl9 25 1282411 13111 78 middotmiddotmiddotmiddotmiddot2-o1ii~~middot ~3 t ~~ I 7M 2~2 48 303 fi2l 1fi Seooo~ Now Yrk bullbullbullbull 72 005 ~7 1700 M 40000 Third NDW yorkbullbullbullbull Of2J2~5~I 63138 02

274 BJ btOI 102923 17 fr51la P~lfZ 17 89000 f1 middotmiddotmiddoti2iiiioomiddot __ ~2O i08 20 0 352 ~OO 08 j89 631 22 8334 5rn00J 41ti 77 19 677 86 127846 82

Fonrlileolh Now York bullbull 2l2 012 31 HW57 23G11O 3Li2U~ 21iI1 M2 07 3~Q ~I)) Il~ Twenlymiddotnt Now York 1431002 ~614 35 7 a3l Jn ampU~ 13 431243ij Tell1y~~bth NowTx York -- bullbullbullbullbullbullbullbullbullbullbullbull 1~70S2H ZMlll-Q1 1313~ co orlh Cnrollnnbullbullbullbullbullbullbull 77 ~II Zl

28amp4754 2~O11~~O i~ijOnt~ n6ll-n ~i3M-37

North D4kolabullbullbullbullbullbullbullbull ~5lrUO iii ii --bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull -- --bullbullbullbullbull -bullbullbullbullbullbull

Z 015 OJ 211224

IFirst Ohlo __ bullbullbullbullbullbullbullbullbullbullbullbullbull 14 711 l~ tmro middotmiddotmiddotmiddotmiddot-middotii-~imiddot 142- middotmiddotmiddotmiddotmiddot2i5OO22- 1707J60 l000111 ll Tenth Ohlo_bullbullbullbullbullbullbullbullbullbullbullbullbull 270711 Il(l ~40 6Cl bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bull _ 448769 11 711 J9 28 10 7~

c Elevonlh Ohiobullbullbullbullbullbullbullbullbullbullbull 1~liS ~ in 9IJ lO liB 23 Elhleenlh Ohiobullbullbullbull 213 Is 61 ~~~~ -middotmiddotmiddot17iimiddoti5middot middotmiddotmiddotmiddotmiddotimiddot4iiJmiddoti3middot middotmiddot--2-40440- ~tHU~ 200 10li ~s 173 ~ rJ OlrlahomD_ bullbullbullbullbullbullbull 82 71iO 21 44311(S 2112$ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ _bullbull 51l13O Bll OU 9 G Wi (8 middotmiddotii5romiddot Olelon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull mW415 361887 __ bullbullbullbullbullbullbullbull 53m bullbullbullbullbullbullbullbullbullbull_ 2llll500 76 I5~l~ 3 Ir) 52 Firsl PennsylvanIRbullbull 57442331 5 41 5ll 61l100 52418 247753 CoO liS7 M amp14 J53 112 31~ 00l 80 Twelfth P~nnsymiddotRlllobull 10700109 15Zgt01 _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull 23513 liOSl gl M amp1~ Twenth-thlrd Pennsyl

middotsn[a_ __ bullbullbull mli2l1 211 5 10 31 ZML~1 bullbullbullbullbullbullbullbullbullbullbullbull aH54 18 r52 2l smS_014 16Jmamp4 00 Rhltgtdo bland bullbullbullbullbullbullbullbullbullbullbullbull 7114683 JOII5Ra ~~1J3 12432 12724 4772 M J8JU~ 42 100 ~I Sonlh Corolloabullbullbullbullbullbullbullbull 3140901 Lif37 3~ 76Ill 24 M6M SoUlh DalrolObullbullbullbullbullbullbullbullbullbullbull ~ 005 51 I~O r)~ 0 2M 4amp I MO i2 Tonuesoo bullbullbullbullbullbullbullbullbullbullbullbullbullbull 7 2~ 14 3 1lOO ~2 -middot2iiiioomiddot --middotmiddotmiddot2secti-fK -middotmiddotmiddotmiddotmiddot~ 5i3j3middot 80 12~1~ ll 1amp4 ~6 Firsl To bullbullbullbullbullbullbull IH rOlllQ 5492115 111940 21111 075 107726 1M 704 Si 6~10716

Rooond To bullbullbullbullbullbullbullbullbullbull 3lt0473 ~G 12IOO7r 11lOOro bullbullbullbullbullbullbullbullbull __ __ [25 O~f9r ~OOIIIII 72 111 JIO ~2

Uloh bullbullbullbullbullbullbullbullbullbullbullbull Z1M-i00 1308 so In~m 20 ZlI n 13 94B 51 Vermon bullbullbullbullbullbullbullbullbullbullbullbull 708OB 12G13 1205 M ~I liS I 405207 Vi~lnio__bullbullbullbullbullbullbull 112[12478 3 Og~ 00 1I0OlMO~ 5873 II Wahin~tnnbullbullbullbullbullbullbull 177~8IOO middotmiddotmiddotmiddotmiddotii27607middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot iomiddot 1l3GO63 10001790 82 ~97 87 __ iio00 Wl VI~[o[sbullbullbullbullbullbullbullbull 20 ool 21 S130~ 12781 bullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull 21nl07 21 8fl r2 Wlsoonlnbull _bullbullbullbull 13409477 84Hf8 23024 sllI 45 15241gt(1 ~4 87 6Q~ (I( Wyom[o~bullbullbullbullbullbullbullbullbullbullbullbullbull I102l8G 6 fgt5 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull II MO 87 1 G2i Zl PhlllppIo 11anIbullbullbullbullbull

Total bullbullbullbullbullbullbullbullbull 17 387H9 19 3561401 1701)01782 1~3l282 IO7~OIDI78 t287768M

TOt~LS FOR STATES AND TFRRITOR1FS COMPRISlNO PART OF OR MORE THAN ONB COLLECTION DISTRICT bull

It -bullbullbullbullbullbull] flO 65 10 3405 I0 IIIY 05 G~forn 1148 m 21 II 350 20 ----i8i~~middot middotmiddotmiddotmiddotii21~middot~r middotmiddotmiddotmiddoti6middot~inr middotmiddotmiddot$irn~1 I17I3M40 middotiro7GG-i2- middot$342middot middotii~oi nilct or Columbl~ Ti2 7ll7111 3 TlO05 2O~ 00l 150 6l S3 17 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lllinobullbullbullbullbullbullbullbullbullbullbull 1 lm7T400 441amp402 203492 Sl7M 852747 151l2l6e~ I 6ZJ 536 ~Il 73987816 lhryl~nd lIlGlOO1M 25 ~7119 SSIl143 1~7I 140n 11638 lol3 492 7l 100 501 ~2 20000 )1ilSOUL 2500176 315803 ~U80 bullbullbullbullbullbullbullbullbullbullbullbullbullbull ~ampi 3557033 ~07 188 52 IWIlI1Gl ~333~ XeIVJorllCy 462-51~B1 3405 15 617bullbullGJ6O 2HlI$M New ynrk ~gsMIi 10 1I493lU2 6~~t~ middotmiddot2C8i2i~middotmiddot iii87~-05 ~U~~ 7813ro142 IH~81J9 Oh[o IH 117 ()l 10 49I 11 210gt401 246073 2~QampB2 B2OTl02 MJ n ~~ 032M3 T Pennsylvnnla 95Qo+Uill 12 ~70 00 2~ampI37 52l18 281~07 815031 100II i0719 537ll7 ampl - middotmiddotmiddotmiddot2OOiiii TeXll 40IJ67~ 17 001 7J 21WOO 24171 1600 231~21 5UlOOW t2Jli(IJ 47 Whlngton I517231l0 I 02l112 bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbull 30 3a6063 17n 3Z6 B 82 307 87 - middotmiddotmiddotmiddoti7iiiiii

plusmnG

--

- ---

TABLE l-Receiple from epecified eOlrCl~ oJ internal TtVefll~ fi8cal year ended Jtme $0 197 by coHecUon (lierich Slates olla Territorieft- -J - Continued p

Pey roll ~~~tll

I -Rellmad Soolll ~6curly Ad

em~loymiddot Rallroad meHl cummiddot empIOoo9 raquoIIhtion rnpresonLamiddot Df tho taxmiddot tivos tax Tillc IX I able pay or UI r1gt TWa VIII 01 tbo wageroll 7 per oble oommiddot be laxahlo V6id to 80 COllt (Aet Jlen~6lon flay rons 2raquo11r morn I per

of Ang 29 7 pe ~et roo cent I 1935) codits

- 170 I~ $1H2IJ298 $2Z78911l HM 318 548 52 4~ 4flO33

$320212 1760 S7 552317 a ~75 ~77 59 58512 162440 5 M3 9~( 811 1O~I74153

--ii7~imiddot~gmiddot ISt2W 595741( ii ~4J ~3G 20 W~2O 1 156 Ob~ )S 17510002 40292 464930291 Cd~9H85

- - _ ~ 1151 J56 73 4rgtll Or5 59 -- 3~L Il7 142175109 91D Ll84 66

_ MO91 2 045 755 so jmiddotmmiddot~~middotllmiddot7~ 302 ~6 -- 403 1X1 j~

bull 67785 339 305 ~3 5219978 ) 420 M 784659 17fgtr-l92243 12 254 lSt 23

1gt641 -39 ~ij l~7723000 1 099 307 62 231444 44188 ~7~ 380 59 01990224 5 879 30 1 g ~2 17t~24tgl 109 829 40

2 6J] 9 953 955 H 808 329 81 -middot 19160 1~l-+MU87middot 37307533

63t815 003J 303370 OJ 23780232 -------- 13~ 6ll amp1 007 54 )0190056 _- I 1~516 3 amplllJSLll 74995301

middot --- 2 25~ 27 6gt7 ~33 67 101738074 2070521 2 ~~f 02 143oo851~ 176334898 128332 371801 3 830 9aO 01 9128179~

__ __ bullbullbullbullbullbullbullmiddot -- 11760 4(1 87amp 3~ 532M81 l 576 5~ 3 620 385 39 ~ il5001~ 16

6M8t2 3OM14 ~72t09962 1~H57140 ___ 191 93 344 rI3 66 ~~~ ns tir

IJWS~O 163858 00783317 7~~ 11lt7 71 J17~ ~ 131 r7 28660914 lZll8D51

Now Hmpshie__bullbullbullbullbullbullbullbull middot 10060 51321122 ~5lt-30 61 - - - aoo13 13J50951O 17181016

I I

M isltllll1enoouo tax

Canoelloo ~i~llicl

AIhama ------- ---Ariwoa_ -- -Arhos_____ ___ bullbullbullbullbullbullbullbullbull Fi Cifati~_ bullbullbullbull ---- -- 8ilb Calirornia ___ bullbullbullbullbullbullbullbullbullbullbull CoJofldo bullbullbullbullbullbullbull________ CODDetleD bullbullbullbullbullbullbullbullbull __ Delawarebullbull _ ------ shyFlarlrt_ bullbull ~ bullbullbullbullbullbullbull _ Goorgiabullbull__ _- bullbullbullbullbullbullbull ~ bullbullbull HawaiL bullbullbullbullbullbullbullbull _ ---- Idabo ________ bullbullbullbullbullbullbullbullbullbull _Fist Illinoisbullbull__ bullbull ------ Eighth llliDOls___bullbullbullbullbullbullbull __ loJlna_bullbullbullbullbullbullbull ------_ Iow~ --------_ KDsn - shyK~nuel-y _ _- - _ 1oDiDO - - - _ shyMlne ---- - - ----- shyMayland -MaecOuscu -- shyMiehi~lI - - - MIDnosor __ bull _bullbullbullbullbullbullbull_ MIssiSltippl_ bullbullbullbullbull First MlSsonrLbullbullbullbullbullbullbullbullbull __ bull ShUl Missourl __ bullbull __ bullbullbullbullbullbullbullbull MODlBD6bullbull_bullbullbullbullbullbull __ bullbull _____ bullN~bmske______ bullbullbullbullbullbullbullbullbullbullbullbullbull N6~adbullbullbullbullbullbullbullbullbull __ bull_______ _

Firsl New J aooy _bullbullbull -__ -

Sec 701 Re~onu~ Act 01 1~32 8mltlD~d Otber lOismiddot

cellanns Grand l~~Jall TrnmpQrlnmiddot internal fOyenOllleroeiiplSLeo3 of safenon or 011 h (inclurtlng taxltdepltlltlt gtOxosTlocTotlh pipe line 4 faPlled1lt) I -ntLoo1I~rllOO check dlvlmiddot10 con~bull cab e aDd wires Ole dond and

5 ver ceDLllIo boat taxos)ffigM

U4 i1l2 8g 11~3~ $72821l7 ll~ 00 $10 ~27 46213 43WM

middotmiddot$3006 1I)LIO 3172214H~2 8G 412079 1557051 1987917 ~577 II fI6 22 aOJl0073 9755490B

~u ~5 118 2M 42 1850241l78~42502064 10743 07

~62 1811 W ~r~ltmiddot 41B 851 01 7174045 892 Il 12 6n 543 7 405028 20 21 970 91 4102 1gt4 211581)(11 9 2OO7798t

0756Bo 13236 75 1gt1 ~2~ ~

OO~ 7070 53 _ ~5 7rJ2 lID IR23

O~ 004 00ll I --middot~middot7925532

5116 O~ ~42 _ __ shy 2) tn 35 35 71i Il7 7bull0000

1 552 732 09 11 J5 21500 7~3

8 8lil 20 13 ~~5 333 lS3 75 ---- - 197858 8t78 11725076 I

~74~ 81 -middotmiddotmiddotmiddotmiddotmiddotiiimiddotS5middot __--_ bull4 middot(I~ 91 14()75 30008 T1- -- --

325 076 ~l S ((I s ~7lA

Jij~49304 )~O 6iS H ~715 621m MO 11 175 815 ~J 27M OS 8t 61~ roo ((I

J~Ij8 I~ 41~~ 771 09

07a2I middotmiddotmiddotmiddotmiddot30~2i~ 40middot 38 ~9 75 gO 85J 019 51 llJ l1 ~t

127533 18~81~233B317358 103132

----49261089 1m 2l J8231 Cl 1439s-I 17 400 ~29 8P O~ 4()

22548shyH 95 74 1to ~Il 611 Q

~Hl 89 __ shyKM 2143~9 2~~ 00 bull36731108 11 5Z7 53 14IOM 3941 70t I bullHlhZ789r 009M741 1205188 ~i-J U~ -- - - - - -- middot middotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotiiiiimiddot340 rJ24 or 7r~137 4242008 7 14~ 7 11~628H7~

112578238 4340~0~ 157731080 M 08302363

118 ~32 64 4](~O5- - - - -- - - 40311 2lS~1919B ro31 UIIs n33503 61 003 51 )8 1l9O 93 ~2 3~ 51 W3151 g 1381043r 34Sl77 -shy 1 513 28 ~ _ __ shy 408720 mM ~amp1 12 244 J6489 lug ~2 8luT0724

3277113 100897547 43 48t O-l rJ 196 88

50902 23 l~O ~lr 31 5174 00

387001 H 2424335 020042 51 25 52213J471

5814593 630020----i 7amp~li 80middot 21Jl17 1415180 J

732l07 18n4874-------- ___ - ~2lJ657g17gl~~middot shy ---- 7 7a~ 37 0Q1U0223182900 --- ---- -- shy

I 2 612 3U _- _ 25 346 OO~n4417102 ~~

-------~------~-~--------

filth Ncentw Jerseybullbullbullbullbullbullbullbullbullbullbull middot N~ Mrco bullbullbull ____ bull __ bullbullbullbullmiddot First -lAW Yorkbullbullbullbullbullbull __ _ __ middot -- -Socond New Yorkbull _bullbullbullbullbullbullbullbullmiddot _- ThiJ ew York __ ____ F~urIDnth -lew Ynrkbull _ __ bullbull 3J(jgt11 TwaolyOt New York __ _ bull J 008 89 Twonty~igbth New york bull -_ shyNorth C~toliobullbullbullbull ______ __ ------ shyNorth Dakota_bullbullbullbullbullbullbullbullbull _ FIrst Ohlobullbull _ - TeDth Ohio_ bullbullbullbull bullbull _ Eleventh Ohio ___ __ __ bull F1~hteenth Ohiobullbullbullbull middot-iifiisomiddot OkJahoma ___ ~OW 85 Oogon ___ bullbullbullbullbullbullbullbullbullbullbull _ _bullbull 2520 FIrst Pesylvani 484578 Twelfth Pennsylvania TweDtymiddotthird l-eDosylvlmla bull 23lS Hhod rlaDd __ bullbullbullbullbullbullbullbull 10 amp South ClLlolia ___ bull __ bullbull __ bullbullbullbull 305 gtDoth Dkolbullbullbullbullbullbullbullbullbullbullbullbull shy _-Teo De _ ____ bullbull __ bullbullbullbull __ bullbull _ - - FirL To_ bullbullbull _bullbullbullbull __ bullbullbullbullbullbullbull 30 IlK 22 Sorond T bullbullbullbullbullbullbullbull __ _ VlJlh _____ ____ bullbullbullbullbullbull _bullbullbull -_- - emont _bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull _-shy Irglnlbullbullbullbull _______ _bullbullbullbull __ bullbullbull ~hiD~ton bullbullbullbullbullbullbullbull I[o318 oest Vrglma_____ bullbullbullbullbullbullbull 7 t~l40

Wisconsin __ bullbullbullbullbullbullbullbullbullbull -_bullbullbullbull _shy

~Vh1rrf~fJe IsIndsbullbullbull ~ Total bullbullbullbullbullbullbullbullbullbull _ nl6~3 (is

TOTALS FOR STATES AND TEUIlITORlES COMPR1SINO PAIJT 0 on MOIJE THAN ONE COLLCTION IHSTHlCT -

4 Q57t 16a 1L 164 ~3J UT 33a30 iIt ~~3717G 00 (104 776 1~ ~O 6~8 O~ 34 JM 59 ----------_ shy6692 I 97~ M I ll7433 W H~ ~8 197766 187844t 100800 I~ 05 00

g~2OlO M ~ OOL ~9 114 118 242 108 3~1l3 ~ 7 4 021 ~OO 47 2 1~2 02 --~71 iil5-00shy ((IIr9 ~~I ~61 09 12600545 rl41401760781 4 ~15 42718 ~ 228 41ffl0 2~70J7oo-- --------- G 71J-t QO~7~1 om 22 158 e2G ~o 6331528 3027 l m 114571 1017 01198 Wibullbullbullbullbullmiddot -------__shy

-middotmiddotmiddotmiddotmiddot-~~f~~middot 1](1 to 64 r72 13 G7R0704 3 1~JlH1IIJ fo2lJ050Ol 145amp172 17167 7~ 36 2937tlnO00 m0I96091~115032 IO~I~2~8 17IIM9 21 onoS

middotmiddotmiddotmiddotmiddot-middot(~-imiddot27-0213700 OS 827 S95 12 72345~ 123824 33 3gt5 ~3 7JO $480302301 2G3 16 9O26~O fltr11 31111000246491 79 ~ 10) lWJ 5~ 36014493 R2 amp34 07 ----------

391 3~J65 8l2lO 11054273 ll 71~ 5J 3M241 I 314138 ~ ~ n 7(0 I~G (4~~ 688 70 57291M232 151gtlD~JI M3 075 34 1M 011 11 6 ~Ja 27 1725315 142011 310 29 1m ~M1lJJ52010 J777OO~37 3lt2 518 58 53153 [) 4114 7e 35353686

J7 OIIJ S[) OJJ400~26~ W 41~ 21 ~~1021119 100 ~1 7J M475l2 2l50i 45Or1l1 582(I~ J30 nIGG~ ~230507 8H3nlO~ l M6 LX13 M 758 ~3l 28 3050445 1a 418 3

292833 4) F7t5 n 1ftl133873 3nQ61Jrl 2(39~38 12 123630346082 ~ J~O 20 7t47 11llJampIJlJlllli121813732 ~ 70711 3100 S21 384 99 14 39 40~1O G ~ middotmiddotmiddotmiddotiiiiiiif I 50~ 78 2IJ~ ~~G 795 2~ij U5 2011 00 1 128 5(0) 7~

~ 4J 877 51 924003t10 mo 1r 1 l~ 858 51

middott~ ]36 313 ~5313n 3~1 82 23 Ie 00 4~ 00 114~003 18~ 002000 1 2ll477 ~7 middotmiddotiiiij~~i-30 lrl H~ 72~ fI-l9 ~11 9H 01 Y5 lJ5 39 M 349 21 3I4 02 2437 l[I 1227lil~Olt 30062

23000631 1387 (H174518717S I 54l ~32 51 2m87112 --_ _ _shy1001 9t(l g~24683 41lO~ 2~ IOj8~~017 1n(jl~SJ _shy 79 72 7~~ 1800

4 4a~ 77 1 6~1i 88 8617G ~5 ID3 4~5 81 ~2 0)6 29 849l253~~ ~I - shy--middotmiddot22-56shy 23 S58415 1012 IB7+ ~fIOiIISOS l Sta ~13 sJ~1)63 3 2l 7fl30 -iamp2iiiiiismiddot 01OM0054519~3618 I ZIO-)eM 95 24M460M 8341381 35 OIL 8ll 4 ~9 1J35as UOCtI719S81023 OIl 19259l28 827 Z7603 Hi 937 17~~19 228 70 3JO178 Oli W34

C 61 ~728 798 01J9S ~9 478819 J IlJ0~571 231589 - Ii 542 00 0671t 070 [)j 32-39 WI 1947144283801 ~~7JM93 342357

17(308 4IiO 7~1471 U 81922 18~71~2 70 180705 00middot 212 098ll ~ ~~ ~i I~i~ 3r 248 30 --i232~i 29 264 723 ~317-1100924 7201785110300 217a~J87 S 3amp1 25 1818~ ~3g 3~2~O 307 ampl 17512882 7rI~ HrJI4 08 I 8Qbull 40~ OJ 12~814 248100bull 81130421 444544171gt 310311116586 09831 72 451489 00 313534 ---___ t B7~ JI4 3~

2610 Q3 21~Ill1~12 811 75lU01 17014)l8 117~m35 370876 - --_ __ _---_- 332 7U1I6-- -___-shy -- ----- shy

20971437 152529258 1193131J8 1 4IYlliIJ 28 1124109587207 339 000 61 23 009974 fO Ml Jg~ 315 2l8321187

$r34 130 01ampIS311~ $I~ 77AUJ~a bullbullbullbullbull _ _ ____ _bullbullbullbull _ sa9 284 Ii( $40middot10422 JI n~ ~91 ----_ - -_ __- 1000 004 8ll ~M 174041 58l 331 13821 $9113663 $84448lC5 20o~736middotmiddotmiddotmiddot$58s-ii- middotmiddot$ii~466~Qjmiddot1 11 60J 412 02 18l4Q7771Csllfoqia bullbullbullbullbullbullbull_

TI ot8 450 90IB 21~1I6 2 300 7~DILIeI~ Colllrnblabullbull __ bullbullbullbull_ r 15581851 144218H 259801207435 G7--- bull U588 ---middoti75~~i531 400 cro 214 9(j210002621 DOO 5C7 fill 103 5J 44 t t37 il llHnogt _ _bullbullbullbullbullbullbullbullbullbullbullbullbull __ I g9t 7(1 1ll31725 lOlt215243 18353451 SIi m ~O 579 990 92205 ~O~ U1 2410323 836 08M ayod bull __ _ _bullbullbullbull __ bullbull -------- 1 [)l~ 91lt 2652 521 38middot ~On2648251734

J06 Bl7 288 73OS 4118 24II4I74~~0 43411454 ID57W932 700 IMisul _bullbullbullbullbullbullbullbullbullbull_bullbullbullbull 1 fiBl 70 0 3tt 485 01 4 170 64~ ~6~ 51842 _ --- __-- gl1~833 16 a~ IB~ 877 400 3034 l54 W New]oltey___ _bullbullbullbullbull _ J 350 07 6 012 872 OIl I 07f~ ~72- 02 433 300 ~5

OM 000 400 81--middot2iiii~ii5- 391399 91~ 0~2 jg 13r 080 16 74S81216421 77Nelt yNkbullbullbullbullbullbullbullbullbullbullbullbullbull H365J3300 FJ 485 M31JI 8 513 850 74 26010040031J ~n2 ~6Ohiobullbull ___ bullbullbullbull______bullbullbullbullbullbullbull 38744340 101 t38 191 l1J 8(1 042058 1521444420 2 1J8- MO 28 1 OM 2ll1 71 36l48

161400802 J5a IQ9 I 200380 31lA71075H301982339 1307 OW 00 44 283 7tl15114811 21400 401ll PenDsylvanuL_bullbullbull --- shy 721175 21)(1 Ob 102 092 621 131(14 re 2 8S3 7811 21 30 273 3~15rJO 0( f 775 698 ~J ~44 3U 47 2lI~3UTu_ bull ___ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 3~ 183 ~7

28 fjIU93 381 219 7~l 7()l OM 02 m 2781)(1 23651 07154 3~ 754 51Wesblogloo __bullbullbullbull __ bullbullbullbullbullbullbullbullbull 110306 2 139 517 31GWtB

--

---------

--------

- ---- ----

TABLE 2 -Comparative infernal reV~1~ue collections fis co

CollecLion dl~llt(

Alabama_ bullbull _______ bullbullbullbullbullbullbull _ Ariwna _bullbullbullbullbullbull __ bull ____ bullbullbullbull Arkans ______ bull __ bullbullbullbullbullbull __ First Oalifornia _____ bullbullbullbullbull 8ith Oa1iorniabullbullbullbullbull __ bull___ Oolorado bullbullbullbull _____ bullbullbullbullbullbullbull Connecticut bullbullbullbullbullbullbull _ - - -_Delaware________bullbullbullbullbullbullbullbullbull Floridabullbullbullbullbull _bullbullbull___ Geor~ia_ - --bull Hawaii ________ _bullbullbullbullbullbullbull Idaho __ bullbullbullbullbullbullbullbull __ ---- shyFirst minoi ____ bullbullbullbullbull ___ i~hlh lIlinois_ bullbull _ - Indiana __ bullbullbullbullbullbullbullbull _ _----shyloWll _______ bullbullbullbullbullbullbullbull ___ KansflSbullbullbullbull _____

Kentuclrybullbullbullbullbullbullbullbullbull ________ Lou ~iana ______ bullbullbullbullbullbullbullbullbull _ laine bullbullbull__ bullbullbullbullbullbull _____ _bullbullbull faryland __ bullbull _bullbullbullbullbullbull _____fftsachtts bullbullbull --_fichigan_______ bullbullbullbull __]fnMolabullbullbull __ bull _____ bull

IISSlSSlPPL bullbull _bullbullbullbullbullbull __ First Mis_ Shth Misoour - bull onltltlabullbullbullbullbull _ bullbullbullbullbullM ______ ebraska_____ NOVAdA bullbull ______ ew lIampshiro ____ bullbullbullbullbullbull First New Jorlybullbullbull_______ 11th Ncw Jersey__ bullbullbullbullbullbullbullbull New Melcnbullbullbullbull ___

it New York bullbull __ _____oeond --few York bullbullbullbullbullbull _bullbull

T bini Now York_bullbullbullbullbullbullbull

CorjJor~tJon

Location or colleclor office

1936 In

Birminghambullbullbullbullbullbullbullbull $i007 73a03 $3 379 224 23 Phoenix bullbull _ _______ bullbull 5744404I 743 725 95 Little Uoekbullbullbullbullbullbullbullbullbull 1 (IB 918 56 I MG 792 51 San Francisco____ bull 2486843427 29600 998 4S Iltls An~le~_ bullbullbullbull __ bull 15 295 ll6 6S Z2 782 461 Jl Denver _ __ bullbullbullbull bullbull 5 067 MO 77 7 eI~ 901 93IIartfonl bullbull ___ bull ___ 12 362 002 71 17f9640066 Wi1min~ton_bullbullbullbullbullbull 20 029 260 58 32 831 8~ 4G Jacksonville__ _bullbullbullbullbull S IH ~2Iill 4([101159At1jlOtl bullbullbullbullbullbull __ __ 167272058 7320 210 o~ Ilonolulu ___ bullbullbullbullbullbullbullbull 3 502 970 93 5011671703Iloll-lt) bullbullbullbullbullbull __ bullbullbull ____ 771151 51 128731395Ohicago__ bullbullbullbullbullbullbullbullbullbullbull 6323461013 1M 288 141 43 Springfield ______ bullbullbullbull (207 OIL 07 5 007 221 98 Indlannpolis_ bull ___ bull __ lD 873 t81 72 16147130781Dea gtOlneo_bullbullbullbullbullbullbull 5 oro 637 32 a 731 165 56 Wichila _______ 371O382SI ~foBS 415 11Loulvl1lebullbull __ bullbull _____ 598719853 O2lm32401Now Orleana__ bullbullbullbullbullbull 509( 101 01 745858357Angtlst~ bullbullbullbullbull_ _____ 183125711 241() 517 52 lialtimnrebullbull_bullbullbullbullbull__ 15333 31S 19 19001591 28Ros tnn_ bullbull___ _______ 28 1805i1 37 387 lJI 18 Detroit __ _bullbullbullbull _bullbullbull 55 238 9190 67 97211421 59 S PanL__________ 10 189 911 32 IS90413141Jackson bullbullbull_bullbullbullbullbull __ 828 787 85 134833142St Louis_ ______ 10 01llI02 49 1969566249 Kansas Oltybullbullbull _bullbullbullbull 5 M7 150 50 700777885H olenabullbull__ bullbullbullbullbull _____ I 243 8115 83 130047769 Omahabullbullbullbullbullbullbullbullbullbullbullbullbullbull 287870051 3915480 M Reno _____ bull ___ _bullbullbull _ 614 H12 00 71119547Portsmonth _______ 107a 237 10 13133032 Oamdenbullbullbullbullbullbull_bullbullbullbull 2869 aM 14 ~568 807 69-N owark ________ bullbullbullbullbull 2487437159 3204401648 AIhU~uerque----- 33170700 409 8fl 4n Brook ybullbullbullbull __ bullbullbullbullbull 9 a09 lSO Il7 12 132 381 ro Onstomhouse New 10539113000 13148766410

York

Ninth A bullbull 627S2S2ll19 8fo 317 6gt5 [J1 New York

(ITyears 1986 d 19S7 bY (0 IIectW1~ diltSte (JTs rlC s rrnlones 11 Individual

Percent of Inmiddotshy(or demiddot

crease-)

~ ~

~

00

~2 ~ 70

CO

~

n ~ 100ll1l8 624 2j 151042 592 64

8062 BO 06 08 H7 1lI3 14

19~6

$188515742 629500 909 205 70

IS 931 874 36 2i 286 020 00 4272 56( 44

16319031 97 1l305 15244 I 074 4S2 83 4207 892 00 2 281 1142 3

361 81M 9J 49 (IIl7 U2 7

3 356 883 2J 8 520 655 86 822745(1 rg 2 416 222 67 3772481 00 3662001 17 2716IS940

21 en 52ll co 30 usa 836 7S 2t8r3l2317 7 037 74~ 14

76~ 141 60 g 820 902 3f 3 538 256 27

891 IS7 86 196787371bull 1204123 gj 1or76157 7 fo8 StO 28

Ii 950 JOO 16 391)99U8

1562193193

ro

$316629820 I 2li9 860 m I B57 279 33

3Oa97ij402l (128928967 750100102

~99t 487 fo7 20 11M 9l5 ~u 184W0201 729200219 3850 or1 41

58176 fo5 83752 070 74 6746 30L 00

13665 767 68 4702 445 51 3 43~ IS~ 9lt a 29 275 68 i 429 i3118 1 ~07lIO~ 05

31 ~7~ ~30 48 50856 Z19 19 ~O SG 881 22 11871ampgt031 1 139 In 81

15 70G 957 19 ~~2 260 ~7

lMO49tl1 2 O~( 282 30 1700 68L 22 2 123 844 29 O83(i 220 Ii

40-79g IHO 7( a71 WHo 6~

ZI 826 813 71

Peroont 0lt

lncnllso

M

00 M

00

ro M

00 00

lo~allncome ~sYes

10J6

Itl 852 ll3 H 12O~911~7

2 OB17t 26 41 800 aoS (S 40 581 1I2 68 nS40 100 21

28 681 IXIt 68 31 M5 413 02 11110 IO 78 98BO61267 5 i1l7 613 11 I 136 058 H

112 321 SG2 87 7 61t 711 26

19 ~9t 137 57 823100400 6133 5M II

1076067058 9258 ili21S f 5-17 300 00

~7 025 819 79 5116731)515 80102442 B-1 17227 69t middot16 191332411

25 B62 ~IM 83 912~40083 2 118 03 GO 4 84f fJ14 22 I 858 0~5 97 2 e~2 008 77

10 ro8 504 ~2

52834 H7 75 728 f90 3~

25 995 0~5 90 200 389 760 2(j

128 814 976 05

1917

SO $45 522l~ 2 013 [amp) 52 3 42f 071 St

~9 9IlS ms 71 Gt 07l 71(1 8 11 2-19 919 91 4G tlXl 9~8 33 ~2 738 37 J 81 22 OtJ8 075 eo 14 ~12 21824 e 917 750 it ) lOO 078 ao

110 WI 11217 11 M3 527 M II SIS 37 30 11137m107

8 12l 003 39 11 W2 foo 29 14888 131 15 amp 87i 12ll l7

51 170 92t 76 B9 G2 rflo ~7

1471173Cl81 20775 081 7~

2887 931 23 ~~ 402 G2O 08 12 H3 ow 42 ~611 071 80 6891 7~3 H 2 420 87a 130 a 837 23~ 01

14 (lI5 Q17 96 73 74~ 900 n t 081 776 II

36 059 238 64 294530 lOll 83

1M 7M 58~ OS

Percent

lnore_

- bull bull shy - M

Four(eentb Now Yorkbullbullbull_ lwenlymiddotfirst New York __ bull Twenlymiddotoightb New York North Oarolioo_____ North Jakcla_ First Obio_______________ Tcnth Ohio __ bullbull _bullbullbullbullbullbullbullbullbullbull Fleenlh Ohiobullbullbullbullbullbullbullbullbullbullbullbull Eighteenth Ohio_ _______ Oklahoma_ ___ _bullbullbullbull __ bullbullbullbull Oregon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull First Pennsylvania_ __ _ Twolfth POrlnylmiddot~Ilia__bullbull Jwentymiddotthird ennayl_

vania Rhode Island_ bullbullbullbullbull __ bullbullbullbull South CarOllnabullbullbullbullbullbullbullbull __ South Dakola__ Tennessee __ _______ bullbullbull _ First ToftS_______bullbullbullbull 8econd Tells bullbullbull__bullbullbullbullbullbullbullbull Utah --------Vermo nL __ bullbullbullbullbullbullbull~ bullbullbullbullbullbull Virglnl~ bullbullbull - bull -shyWahingtnn ---_ --__shyWest Virginia -_ WisOO1L~in ____________ bull ____ Wyoming ______ bullbullbullbullbull __ bullbullbull Philippine 1s18Ildo _ -

TotaL ---------_ -

Albony - _- ---_- 0382 Wi 50 Ayracuse ___bullbullbullbullbullbullbull _ 3871 (ill 75

middotBl1l1aln - ------ --- 15 11 Ollmiddotj 9l Greonsboro_ bullbull ___ bullbullbull II) II 000 51 Forgo bullbull __ bullbullbullbullbullbull_bullbullbullbull l4f 087 J8 Cioclnnatl bullbullbullbullbull__ 11 li71 162 00 Ioledo_____ 5 (29 755 60 Oolumbus_ _bullbull __bullbull 310066900 Glomiddotelnd bullbull _bullbullbullbullbullbull_ 24 J97 1301 61) Okhhoma Oity __ bull__ 8281201 IS Pnrtland__ _____ bull 2 Olt 400 88 Phlladeljhia _______ 31218521 a2 Scranton_____ bullbull ___ bullbull 2 gt87 871l It Pittsburjb_bullbullbullbull ___ 18l(l2 111804

Pro idence ___ bullbull ____ ~ 411 30 2tI Oolumbia_ bullbull __ bullbullbull __ bull J )15 t83 I~

Aberdoenbullbullbullbullbullbullbullbullbullbullbull 342 7il 73 NflShville bullbullbull _bullbullbull __ ~SIS OJ6 08 Austinbullbull___ ---__shy 74427682(l Dallas _bullbull __ bullbullbullbullbull _bullbull 8 5~O 70 97 Snll Lake Olty__ I 231 ~78 19 Durlingtonbullbull ____ bullbullbullbull 00694745 Richmond_ _bullbullbullbullbull _ 8 28~ ~32 9~ Tscom_ ---- shy 4 8~ 00fI15 Parkersburg --_ 4 9~I IIll O~

Milwaukeo -_ shy 8 507 068 38 Oheyenno ----_ 27017075 ~ lanila__bullbullbullbullbullbullbullbull - -- ---_

15 892 Dl~ ~2 4 7Zl 02 20 ~

17219 71l8 70 H 14 559 M4 02

JBO 175 94

1500149668 O58757J70 4 121 421 49

37 94 156 03 10502 030 38 2917 7Bl ~I

to SB 333 ~O 411)8 340 3~

29 ~21 58217 ~808 OOUI 3410 0[18 ~J 416t8188 O810OS9M

13 21~ 7S186 1191512201

1991132 19 91398310

12071BS105 7 020 489 23 ll ~21 008 03

15 2O(j 222 M 3U 719 28 __- - - -_ 738 522 229 75 p056 923 129 52----shy

14 959 935 8~ 10821200 BO 300941202 5005 liJ7 01 93193W96 15 HI UM ~2 702631277 9 8ll 322 ~9

235 OSi 4() 348 210 ~2 IO~17171~0 112158117~ 3 ll79 125 01 fllO19IlK 2 622 62amp 07 1 2HI 72g 3~ 121~14jl52 Zl 58t OIl 92

1)401 g78 or 3876 605 39 164~01530 3 000 582 OS

34 124 015 57 4S 709 ~OO III 400322918 6351351 Tl

21 lot 140 75 39 127 OI~ 74

~ Q58 n9 01 9 051 29~ 19 9~fo 043 35 1541123905 3W SOO ~O Ui 213 95

4SI549519 6 j29 S9t n 1~24005717 16 348 681 QG

)2 072 MO ro7 3Zl 839 10 67383477 I 228 230 02 lifo 955 83 1070OG4413

9 281) 43~ 905011160778 3 Q57 740 37 6999 49l Il3 2 ~12 116 9l 4305 073 74 G2~lQlO~ 12 375 58ll Ti

68l 29-1 71 1016oo2ll-J -_- -~ ---- -----_ 67~ 416 074 14 1091740746 H

- ~ 61

M M

~ ---

2Ia42~4341 3572135682 11910 903 77 0 BI9 380 II 2480~315 g9 32365 7H 2l 11MI2192l 2t~m6Ii H

5S1 774 58 7~7 7B6 t6 22O~I3~3~9 ~O 217 318 ~ I 8 708 801 00 15707 162 7~

8 foQ7 158 81572132971G 3~ 029 137 IS 61078 197 9~

12159 81Jl 97 10001 3M ~9 3 69l 072 18 I 92i ~66 60

05 7r2 141 40 80G45a1am 682110732 9 ~Zl on OIl

~O ~OO 338 70 fo8412 G2791

13 89 ~29 50O411~S73-I 2 031 5~G ~O 4900 237 h~

737581 5l 81gt1 7l~ 8J 13240 183 71913361217

10682 821 43 29 sal 385 82 1581134W16 Zl 087 7Fgt1l Gl 190031206 3 ~Ii ~52 61 1 181 IXI~ 2l I AAt on 5G

13 3f~ IHO 73 213112~1595 8 812 3-10 52 14628 947 S~

7 sm fo90 21 10830671 77 Ii gt81 BU 3~14 Bl9 000 32

950 465 ~r I 361 ~22 22--- _-_ -- - ----- -- --shy1412 938 303 89 2 148611 871 99

bull M 00 00 M 00

TOTALS FOR TAlES AND TERRITOHIES COMPRISING PAHl O~ on MORE THAN ONE COLlECTION DISTnlCT tHO 608 3( -14$197371 33 $14505-111 ~177 995 76 $3t3 02~ 44 $lJ800l1O

62 31l3 t9 19 4421790035 71 ti86 929 06 8lMI 421 31 124070 Mil lgt540 11l3 520 ~5 M ~ amp13 173 20 585214973 0 amp17 328 39 9700 2Zl 77 U 1ampI 501 65 15621313 10

~ 891W 272l() 200 ~94 ro9 7167442 522 10 Ill 105 31)7 41 52451 1311 03 119 8Yoll58l~ n

1083013991 13 n2 ~44 ~5 15IIii 198 21 21800)0071 Z5 875 33814 S~ 59l 551 26 21628 753 o~ 2~ 7mHIJ~ 13359118 fjJ 21132 218 Ie 319lt7 9U 66 47831 09 ampI

~ M S751280-17 3~ 128 046 44 ro 63( no 01 62 872 9B17 BS 149 024 18 27744031 73 (H 3-10 (95 28 5(41110 4M 70267773f72IB 21l005 397 BS ~21 38fo 993 52 -__-- -- ~3 340 OU7 40 M G(l 4IJB 013 90 2858037090 49 ~I 20-1 01 73380VlQ43 115539 el7 9144 804 278 5J

52 718 6(1) 10 7437025amp 12 130 om 3M 50 OS 251 1307 ro 11271ll99leO 167621 Ptgt1112 n 2H121 2~Oi(i 5J5l312441-- ------_- 15082 339 2J 2I~If)()~87 19 563 800 36 31 5-Ill 2J5 b9

7 4~8 380 B9 3 S12 ll6 2a ( 721 (6 87 8 (09 321 os H 180 M3 71)~1l57 234 B 00

Alaskn_ bullbullbullbullbullbullbullbull _ -------shy -__---_ Oalilornia ________ _ bullbullbullbull -- --__- District nf COlnmbiabullbullbullbullbullbull _ ----__-JIIinnis_ __ bull ______ - ---_ Maryland __________ _bullbullbullbull --- -----__ Missouri __ bullbullbullbullbullbullbullbullbullbullbullbull shy -_ _---_ -- shyNew Jersey ----_- _---- __ New yorlrbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shyOiobullbull _bullbullbull ___ ___ _ _-------__ FellIlSylanis___ bullbullbullbullbullbullbullbullbullbull ---_ __ TM_bullbullbullbullbullbullbullbullbullbullbull ___ bullbull _bullbull WfIllhinglonbullbull --_ _- -----___- _ _

Internal revenne oollecllon rllstflCls lollow SLaLe boundarlCll e~cepl that Ihe Malyl~n(] dISflCI mclnde tho DistrIct 01 Oolumlna Bnd Ille Whlllgton dla(rlci InclUdes the Terrmiddot ~~S~~~t~i Tie ~monnls colleolod by S(Btes are no~ onLirely indicative or tbe Federal tax bnrden or lho reoPBolive Slat slnre the I[)X may be ovenlually bnrne by perlons

bull bull

TABLE 2-CltllIIparalioo inl~TTlal revenue colleCuHls fiscal years 19$6 Imd 1987 by c(JUedion diBlr-icls Slates and TerTit(Jries--ConUnued

CollMUOh oliriclll

Alabama___bull -_ shyAriwllllbullbullbullbullbullbullbullbullbullbull ----- _---- - Arkansbullbullbullbull ---_ - _ - First Oaliforniabullbull_bullbull shySilth CaHrornls__ __ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oolodo ____bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull - - - Connectieut bullbullbull - - - - - - - - _ --_ __ Delawarebullbull --------- Floridabullbull __ _ -- shyO-rgis bullbullbullbullbullbullbullbullbullbullbull _ -_ H~w~IL bull -__ _-shyIdahobullbullbullbullbullbullbullbullbullbullbullbullbull _ _ __ First I11I00ibull _ __ - -- Ei~hth lllinoi bullbull - shyIndlanabullbull_bullbullbullbullbullbullbullbullbull ------_ _ lowa _ _ ------Kans __ - _-_ _ Kentuckybullbullbullbullbull --_ -- -shyLollijon-- bullbullbullbullbullbullbullbullbullbullbullbull -- _ __ Moine_ bullbullbullbullbullbullbullbull --- - - _ - _ Maryland --_- ----__ -__shyM~ellusetts_ bullbullbullbullbullbullbullbullbullbullbullbull__ bullbull -- shyMichiganbullbullbullbullbullbullbullbull __ bull --__ M1nnesot~ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ Mississippi bullbullbull _____ bull -_ First Miouri bullbullbullbullbullbull _-_ bullbull ---_ -__ Sixth MlssourL_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ Montana - _-- --_--__ Nebmsknbullbullbullbull ----_ Nevada ------_-- ___ Naw JIomphire ---_ First Iew Jeroay_bullbullbullbullbullbullbullbull ___ bullbull __ Fifth New Jersey bull ---_ _____ Kew lIfe-deo_ -_- shyFirst New York_ bullbullbullbullbull -_ __ __ Second Now yorkbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ rhird New Yorkbullbullbullbull ___ _ __ bullbullbullbullbullbullbullbull Fourteenth N aw Y orkbullbullbullbullbullbullbullbullbullbull __ -_ shyTwontymiddotfirst New Y ork __bullbull-bullbullbullbullbullbullbullbullbullbullbullbullbullbull Twenty-eighth New Yorkbullbullbullbull_ __ bullbull -bullbullbullbullbull

MsooilRnoo~ Internal mvenua (lnoluding excomiddotprolll~ ~oxl

I P cnto( Incre~ lQ37 (or dllshy

creaia -)

~

$661212-l0

3982607 636278 0 1108 003 06

885 76B 24U OO~ 3amp3 lJ

W -u

135 221 7B

Gg 494 23 2117 mOt-H

1865 020 71M Iipound 21 47 IlIG80277

l1il5871U

-II

bull gt43 OU 38

6J61l1l 49 4507090

1il635200

288702200

3 7G11 05113

~8 BOO M

~ 302 732 OJ - 210387987

183176830U

3405 111 ampIshyZl6 OilS 51

H

0731il1 65H 32071707 51A 018 01 H 36~ OBO 74

12 ZlS 38- ~

0043757 1bull 3m 62 bull 246841 63 1-1(10 80 5Ii 7~21

13701)11gt2 P4- H

33~ QI~1jJ-

- ln 732 71 179 (0middot1 12- 180 Ol~ J3-

Norlb (ollna bullbullbullbullbullbullbullbull __ _ - - - 218 272 321 GO 284 020 422 08 W Nortb Dakota _bullbullbullbull 27919500 300 73UO llrlt Ohlo_ bullbullbullbullbullbullbullbullbullbullbullbullbull ____ bull __ bullbull __ bullbullbullbullbullbullbullbull 40257 2M 05 58 36 077 00 renlh Ohio bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbull _____ 047554731 ll 332 02 14 ~ Eleoentb Ohio_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 536777400 6 81Jl 147 68 Flghlonth Ohiobullbullbullbullbullbull 5O441l47547 50107268O~)ahon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bull - - 3201907248 31763 311i 75 -e Oreampon_ ---- shy 280740amp 61 374130397F1l Pnmrlvonia _______ bullbull _ _ ___ W 277 11610 10615102967 ~1rLh P~onsylnla bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12828 829 88 12378 (H5 21 -

~

JWOoLymiddotLhird PennylvolLiobullbullbull shy 77 234 WO 02 89 2fll 474 00

Hho~e 1l1~nd bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1243000101 8075 000 15 - S~ulh Collnobullbullbullbull _ ________ bullbull __ bullbullbullbullbullbullbullbullbullbull 1351739 92 177336820 Boh nkta bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ OO3n31 63416416 1enn bullbullbullbullbull ___ _ - 7 273 406 30 7934741 01 Firt T~s _ _ 20 40r 270 00 28 liIl5 170 00 Peeond1_lt6s - _ - -- - - shy 12538531 99 14 3M 6C5 41 UtAh_ - 155-171154 I 1lt2 365 16 Vtrmonl __ bull _____ 145630710 85030881 -u VirginiA bullbullbullbullbull _bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbull 13526341507 152 788 337 79 middotlin~(on _ _ ________ _______ bullbullbullbullbullbullbullbull 890131068 10708 147 92 W~t Vjrgillio __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shy 541875773 5 23f 062 43 WisClOnsin ___ bullbull _ --- - - -42 068 957 M 4B 773 621 21Wyomingbullbullbull _bullbullbull _______ _ bullbull ___________ ____ 7010026G 746208 7 lhiHppllle Islaodsbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull- bullbullbullbull __ 38032503 8827H85 -13

ToLoL 2 035 632 870 50 2 ZlB 786 131 45 W

bull 6 8Gd 011 01 IMOO30 00066BO 001 2IJ~ amp7 11451270 42598396 21l 08 7( BOt 007 l2

4911322716 120170 4 172 1G05 36 56111

971507 l6 ~2 G-11lIl

901021 8

bull 872 1iB2 lit 28480504 601l 158 19

7309305 1704 000 93 I 404 01~-2

21~ 6~D II 248 oor 00 ~2 231 t

PAY raU ~AX (~ial SOCl111

lllld C~rrie Art6l lQJ1

ToLallnwmal mvanue lt1011ections

1936 l037

Per oont of In(leMe

(ordeshy creare -)

$1660 574 2~

42506Ia6 Wf25700middot

66970lt793 0802 49f 47 1 3H 061 28 534460768 1620 On 65 2382 107 72 3 505 815 12

11l1l 410 04 302 183 56

tltt ~~g~jr 3613165S9

107 rgt8~ 282 73 85 503 272 OJ n81rgt(Il~7 til 241 (I~Ill

~Il (fJ6 001 04 301W1 J31 2~

16 t30 5i4I 4P S OJ roo 3~

2 073 6M m

10 527 ~02 73 tl72M-4+t 6 Oli 007 38

128502407 lJ 121 07 i 143 75

22 15B 561 05 71134 no 56 ~3 OI1 00617 3~ 700 ll 7P lI rro 7~12

1I72-~7~10 l lOG 0El 77

~

ro

2Il 028 283 8f 2 779 002 39 428601585 202962213

21241 I 2Zogt 62 ot 023 923 OJ 71116~~838 J31217D707

~25076~I~OO

81RiC~900 ll(l~10PbullII 18~SlIi23~8

~

bull 1 79f OZ1 28

1 8IlI 00780 1638123 lIl

06513178 455953076

1110757758 1614715131 374881933

51505082 557803711 2948 10f 58

688 53~ 20 170705847

411 6M m 058 Cl1 43

1087 690 39 Ii 243 2Of 69

21672538 ~017 72430

198330l-199 22824248 30 3804 OIl 00 2 303 llZ3 59 ~072 948 50

11981l 8M 15 9 17~ (lOB ~

21~ 9JO 4A amp014 70S 43

82 4~ 5f-j A4 J12 320 M8 OJ 183jOO95QI 415I8OI77~

2 EJO t83 IS 0 747(l(H m 1~4782-1235 ~H~J179

0 -lOS 675 89 ~270 OM Ol 11 6g 27

1l 7a2 ltgtampI 92 128 356 003 8t

11amp1845-01 68013038 14

360 058 878 OJ z)1 087 GOO 82 5~ H4 503 1j I~ 81l 1000IH 46 227 B91 S9

17 400 ~O 83 IlO~~lrgtIIW

3304170415 108l7l6M

112~28+t788 B77~lOSO~~ 288 ~IQ 1~8 70 52 lilI3 1R OS ~l~ 512- rI

82707071_(2 2313lt121631 ~ 212 31t 71

U 151 g05 16 3 JJd 579 NI

d91~02~32

~Hd0021l8 lil-l~JI4-t732

I J7 (33M lIJmHl8M

4M 501 f95 12 291114[gt7119

134 on 1] 67 2001960018 M ~lIll Sill 39

- ~ n

W

ro

M

~

~

~ ~ ~

----- lIlQ 3~~ 03 332 7H85middotmiddotmiddot~~~middot~~middot~middotI 71 687II~ 7~ t 653 1g5 310 28 2e5 75 307 S 3 ~20 208 381 09

I

~lficu1tu l altJJustmtnt tnS

~

SI Bl3 67~OI 6i11 til 7

1 ~05 31 7l 0771J2lIIl14 41 W~ 3911lII

6 olJ (17] 13 10412 l8970 72~IootlO

I~ 6~J 280 ~2

(084 120 Il 2 13S ITI 61

fj9 OJbull lIJ 1l8~IjJ(Ol61

M 0)( ~g17

61~Il~nsu t l36 012 17 IiJi97middotl71l

8~ 127lW 11 Ij8251tll1S 3gtIlln~1

1OOe01l91 5083 71lJ 01

10I4613~l4QO

20855 270 ~2 j1)~ IS~ 52

35 OlD llGB 14 6032 IIB6 I 70r~ 78016 ~Iro 030 OJ

39B B27(I I OO~ 212 03 S 700 709 B8

75 To (181 56 32~G 42

4iooo05700 H6 lIII2 6~5 i9 104 637 61~ 74 3100932762

8 720 70~ 22 21001 600 37

$2 321 361i 08 733 501i 56

1 rllt53 517 S5 6180501113 amp1797298 fgt()

I 04 540 72 ZI 2tIS 070 55 872851667

1041002447 738266316 201170071

73482661 lOll 1071l~Sll 7018347011 56 51 65amp Z1 5 51~ 390 18 7483 499 16

93 179 M3 90 1741501572 2988 635 1~

56 888 992 36 M 880 ~I 60

1256-1474158 23 13835087

1241030 22 40 726 U5 23

774808231 1 ~9~ 808 71 5 ~M 07314

37400619 2 421 n5 28 94532S163

84 SH 245 n 03-8031 M

5G 2(5 115 40 HIIOBro330 go 525 733 BI 2 145 881 86 18~6a6518

ZfJ041-olItl

282 710 478 28 I 046 573 22

71768656 24 18M 722 58 ll 268 584 81 87 SOl roO 61 44000 5BB 21 707044871

1600288000 1057010814

117 803 639 06 21 8ll 658 16

1 2llll 2S J 29ll 048lG

173ti~rg75

470516[17 P7 ~ r P 7P l 072 IS~ 69 ~ 71~30352

11(gt 333 8r~ 73 1~2tl8rm02

12 91~ 1M 0 58056 7]3 3~

I) 71~ I~g

267794327 276 H3 (()

l 127 7201lt 2 Ill 10905 I 097 51~ 52 9 571ll2 40 2 207880 29 143013760

10 W 2~1 90 3l3middot1 815 02

lO4lIilI(l4 J 7~ 31K 2t 1 h~ ~J( 10

2Ji ~7li ~7 218)10048 2 ~~7 OOli~ Z1raquo1llf16

M90m4 404 6o1~ 22

Z2J78nPI 3927~27G5 2 11IlV51~

t RB~ lIJ

311 110 092 46 l3H038M

02 740 1J( H 2Il 150 386 03 1700882001

11017106203 50875455 43 1109500amp16

200 306 795 25 2533055325

Irs 111 72ll 94 1 GOO 637 ~

7001 [40 93 J 63B 886

3~ l~S 495 10 GI 0)88 005 45 0100371088

5 728 708 61 3230081 59

176308 480 75 20260172343 18 182 519 35 81239 ill H

240J 142 51

TOTALS FOR STA~]S AND TERIllTOnlilS COMPRlSING PART OF on Monll 1IIAl ONE COJfPCTION DISTRlCT

W ~ ~

~

2~ ~ W

-

~

40 -u ~

AlasIre__ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull Colilomio_bullbull bull bull bull bullbullbull District 01 Columbio_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lllinois bullbull __bullbull bullbullbullbullbull __

~100 2fIj 81 lOi ~2 61 21

~ 150 zt1 2 I ~4 48P o4 ~8

06 137 17 lle rol 209 53

A 00 [37 ~O 17G 2lO m 02

6 15

-a 14

MIIJIO OM4in~(l

2218058 J 079 411 62

S7g 388 78 11 (10 4-t2 40 14lUOO(

3270707623

SHJ7oo44 lro 188 s~ 74 17 3~l ~2l gt)

275 ~d~ U8 fgt3

S63t 1lV OS 2141740418 2~ Ufll 450 OG

QO Gg~ 214 90

Maryland bullbullbullbullbullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbullbullbullbullbull_ M ~45 7ot 59 oJ ~8~ ~51 PG 3S ~81l OB234 1136 OUO 70 63 Ma oc~ f11 89 ~70 000 02 U iI fssourL bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _ KawJeoy shy _ bullbullbullbullbullbullbullbullbullbull

41 04) 08~ 00 RlItIgt8l44

48bull75 310 M MllI7bullbullgt)I04

I~ 12

1294 24li 72 26122115

0526281 09 7 730 895 OB

78 Z1~ 2~~ jiM 147 B9 08 7~

105 8J7 288- 73 18087745036

M ~

Nell York bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull __ bullbullbullbull__ Oh10 bullbullbull _ __ bullbullbullbull bullbullbullbullbullbullbullbullbullbullbull

1lS-l 005 liP 7~ 114 M7 Dgt rS

~~ on Jil U I~G Ill OD3 lQ

-5 10

14 733 308 77 1~gl81713

57856 701 73 17400 M5 OJ

78~ 173 923 ~~

I8~ 524 560 24 088000 40g 87 ~OOIOO 406 31

~- io41 080 amp4 I 3D00-481189

Pennsylvonia_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ _ 181 H) 880 00 Ill7 7i~ ~4~ 00 13 Philippna islands __ bullbull __ _ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull Puerto Rico bullbullbullbullbullbullbullbullbullbullbullbullbull_ _ Po bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

525575885 801406-1~

1102 123 85 1157 43amp 2B

24 78 071 92 middot-middotmiddot-K4Mii5ii~ii

3023711 l36 25 306 877 075 ~~ shy801 406 10 90212385

-- j ii2 0~2(i~S33-71 738 485 76 eo WElShinglon bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbullbullbullbull 8891III B7 1 106001075 1404 385 63 3 8~8 238 87 18 764 818 liB 2~ 030 W3 ~

Comprlsec1 port oll~a Maryland dlslrkllM ngfleulim~l adlU~htLotLt In lloctlOns

N9TE-The above figures IncluOo ~m~uot3 eownld Into the TrOIltlUl) (rom dooumonlOlY stamp sales by posITllators M wtll1 os o~oi tax oolloclions on import-lld dilltlilld plril llld WlOBS hy eolloe(on 01 oustoml

- - -----

- ------ -----

TABLIl 3-Summary oj internal revenue collectiont year ended June 501957 by Stales and Territorier 1

P~r ~ent Pay roll tax Pili cen rof micelmiddot Fer eeo~ Totallnternnl(collectioDSMi~ee]lollI I~tol inmiddot01 pay rollhnenu revenUe 001middotInlernAi 0eOe unde the Social lerngtlla~ payinlernnl Security and leotionsooll~ion rOv~DuDreVellue mentsCarries Acts) Pamiddotmen18p8yrnenil

~$10527 l62 73~2 lGO MI sc II BOO ~u 22 O B3

o~OlO

InOlal72 79388 18 _--_ - ll~ 1~005-middot--middot-middot01eg2 ~~l 07 3l72 2~ H4250111 36 m I ~76 339 10 g34 257 9J 8011007380 6Aa115 389 681 OIl I~ 1gt00 442 40 M 254IH1l-l16~521 531743228 22 15B Ill 95 0131i06128 u

23 005 276 28 75 13~ 52~ ~~ ldl534460768

201M8 310 ~50 21 ~~olllOl~ 17 l 3~I Ow 077 115 23048450965 870 769 00 1123HOM ~Tlt 1023124698 238lt197 r 3576020779~ 7 220 ~74 GG 25500757323 o~ Bi~ p~ 132 I 9M 019 22 i1lG4iO04 1172587019 ~00 ~ 096 088 77680 tlo ~2 ro ~l2 Is M

~09 593 214 M172 413 nl)2 00 779 3~ 707 ~T() 23 12 31 I fjl 00851019 51 19555 9JIJ 105 O~ 2 52 42IiOI~85

18 BII 523 385 100 702 42 2 Dll 5213 - - 3T73(H02gn9 1 iOI 0Z7 ZIJ f8 1740042983

1105gt16110992 9tO 44i o~ 420 1 M~ Ofl ~~ 0 M17 I~II OIH 95 1 6J~ 121 20 33911 7nl 16 9rI Jll 78 1082789550 212 S88 7M1~ 89 5i9 095 92 - 1031I~Gn90 iOW 608 912 42 229 118

1IIM61158 15773103955 ~39M 124 489 2~ ~ 22 12ISG8Ollln9 1~ 1t1 15131 288019 198 70 021OM 608

3 748 Sl~ ~~ 52 5i3 151 95 11322 88~ 100 00 1 03 loll I 118 11009 ~l~ elol2 4 M5 512 27 w

217 0 52e Zl1 ~9 105837288733597942r191 ii 222 314 71 I910~I35 58853--120 22 H00 l7070584i 141589515 m4~1~S~7 25 37l OO~ to 00 411610 iO 3 206 570 58 m1 G~ 0~7 4~ f01002232 370 21 00 H 3 ~i8 ~~ 97 77111 895 08 291 J8~ 377 410 30 bull M423

r07roB~13 21G 725 38 153Tl330300 J~2 111 roOO 87 l~ 00 07 8M 791 il 21 78 n(l9I49J~i il24

~fj~7lIJ 7~7 J~O 65 1282 2 677 913 27 101 311 110 912 l~ 270 ~13 00 w 1114~1~1

03279 92 08

17409 M5 91 605 2G9 laO 40B 31 5 7~13t 71~ ~78 21 M 22078302Q ~87 ~[tol3 10~31 ~i llj6 58 1~2

1 001 lOS 16I ~30137 6~J 517 ~91 13 w

~8200 ~~~ 716 02 932 U 478 671 U2 319 87700 441 ~

176431828 23 R9I 637 1379~S251ll 0036

17UG79811 7 1lO1 O~O 931 W2 a~~ 150

Stall aod T~rr1LarIOl5

Alabama _____ bull ___ bullbullbullbull ____ AlElSka _ ___ _bullbullbullbullbullbullbullbull ___ Arizona _____ bullbull __ _ __ bullbull ArknDSrIS_____bullbull __ bullbull _bullbull _____ CalIforniabullbull _____ _ ______ _ bullbull Colorado_____ bull _______ bullbullbull _bullbull _ CODneotieuL_ ___ _____ bull Delawae___ __ _ __ __ _ Dlslliet of Columbl~ ____ _Florlda_ bullbull _bullbullbull_bullbull ___________

g~~it ldabo___ bull__ _-Ulinols_ bullbull __ ___ bull _____ bullbull ___ rndlall~ ___ bull ____ bull __ bullbullbullbull ---_ rowabullbullbullbull__bullbullbull _bullbullbull ____ bullbull ____ Kansas___ bullbullbull _________ bullbullbullbull __

f~~fX~t MiDebullbullbullbullbullbullbullbullbullbullbullbullbull_bull __ _ 1gtbryl~nd bull_bullbull _ ___ M ossch U5t1$ _ _ __ MI~hlganbullbullbullbullbullbullbullbull _

~ ~~~c Mlsour bullbull_ --MODhu ____ ____ _ _ - Nbkbullbull _bullbull ----_NVgtld~ __ __ _ Naw H~mpltiabull_ ______ Noll Jtr1ty_ Naw Mbullbull1lt1 bullbullbullbullbullbull ___ bullbull __ Naw yokbull ________ bullbull Noth Cuolins bullbullbullbullbullbull_ __ bull __ Inrlh Dokola __ _______ Oblo ____ _ ______ __ _ Olrlhoma__ bullbullbull _______ bull Orllgon ___ bull __ bullbull __ ___ _bullbullbull __ PennsyIvania_________ ____ bullbull Rhode llond_____ _bullbullbullbullbull _ __ South Corolina __________ _

Population 01 July I 1936

(Bur63u or Ihe Census ~tirnate)

Per oent or lltJtal

population

2~2

00

I57 70 bull

~O l-Tr 2 J7 I~

00 ~

1P7 I 4~

22l IM 60

130 8 3 371 204 1 ~G 307 LoaO w

~ 3

1000 ~

521 00 78li

1401

Houth Dakota_bullbull _______ __ ~g~ 000 M TenDe_ bullbullbullbull __ bullbullbullbullbullbullbull _bullbullbull _ 2 AampI 000 122TfS __ __ _ __ bull __ 6 117 1raquo1 ~n Utbullb_ bullbullbullbullbullbullbullbullbullbull _ __ _ _ ____ 5WOOO Vrrmollt 3811 OO~ ~ Virginia __ 2071000 0gt ~ nSh~~toO _bullbullbull ___________ 1043000 Lli

t 1lima ____________ bullbullbullbull 1830000 142l1lYlnsln bullbull ____ bull_____ bullbull _ __ bullbull Z 008 000 2 2~ WyomRg _ _shy ~ Phili PlIlle Islands____ - _--__-__

Total __ __ _ _____ ____ 128016 40CI 00

Th flgll concerniD~ internllremiddoteDLle receipt II

Income (ino1udshying exooss profits)

tM oollectioDS

16 701 2OB 6~ H4O(mM

2nM 901 IJ 2 5~1 3JO 2(1

125 =to 9i7 52 I~ 4Pi 0-1 39 1l7H5l200 6J IM318~1

1175~2U30 23 14B 85~ 09 It 77-t ~OG U ~ OT ~OO 93 2 02l 404 99

204 m 335 BI 30 ~T4 Q28 ~3

11761298BI 82H47lU 1~7~1200H H 16~ SI 91

G 971 000 50 ~~ bJ~ 003 80 00~M022i4

15090191830 25 (121 231 00

29717JI30 -lB 3rgt8 437 IlO 2 ~93 25 (i 6Q934101 242087a 6l 38811lt99J

88 497 86~ 2 111301~52

5980801072724 ()45 1)(0 11

7~8 SJ2 B 117OJ5~1210

171723B~6 6 1)(8 D~ 43

1G9 Jl9 amp38 ~ 13 ~Il 003 73 ~rrr 9JS gO

885 W~ ampI 13324 gt21 ~I

M 45 7115 27 ~284300~2 2 013 ~07 59

21Gro01G2 U 413 7M 00 11 0(1 ~[l7 ~2 20 151 2~~ 41i 1J~H600

_-__ 2 113 76~4B111

Fer eent 01 inenma tn peYmiddot

lOenl_

o31 0

M

57~ 71

21~ 245

1n7

M

00 911 1 41

72

~

M 416 Mro 2- 201

I~ ~9

H

~07

27 2 ll3

oo 5 ~9 7Q ~~

7 7~ M

M

ro 15

00 00 00 M

110 00

1

~12 37l ~~ 7 Bro 79B OJ

~~ 208 ~tL1 m I ssi127 55

821 WIlg 1~249J 71lI~

JO 3~1Il11 85 ~OI442~88

~I9813~07

T90~88 312 4185

2 213 MI 523 73

191I

00 M

6M l7

218

00

m

00

228 9Tlj 87 2111 WJ 48 5 ($ rjf ~9

1907084 4(14 ~35 22

~21S270j

~ 8~8 2l8 87 211180110 4883WI~1

2936UM ------shy ---_ --_

M

205

w145

~ -----_--shy

1 fi2ll 818 8fi 23358495 10

102 092 625 33 5728 798 61 3 239 081 59

176 368 ~80 75 28 630 593 38 181825390 35 8123042444 2401 HZ 51

332 7H ~5

0lt 00

210

~ 79 00 a~ lt5

26574530784 00 bull 4 653 195 315 28 00

gi~eD in tbi mt oiiCl rrom such figures Cllrrle~ In other TrerlSLUY sttmaDIs ltbowill~ the finBlloial oon1itlon of the

2 8MOOO BI~

~O~ ClaquoI 2 023 000 801~ 000 IOM OJ 1731 OJ

259000 GI~OJ

1 r12OJ 3011 roD

12 roJ 18000

1ampHorX) gt ~ (J)l 2M~00 I BB~ 000 2 8131 1raquo1 ~122 000

853000 1 li7~ 000 4425000 4 ~S3 000 2 (3 000 20031raquo1 3059000 ~I 1raquo1

I ~rgt4 1raquo1 100000 roSOOCI

43lSOOO 4221raquo1

12 gas 000 3457000

703000 f 713 000 2 ~ZIJ 000 10171raquo1

10 13~OOO 081000

1860000

----------

Oovornmont beoall tho former rcpresont ltIllection5 by Interllnlmiddot~vnmoe thrryu~hoLJt the country includlllg deposits by posmnI o[ Inwnls reehe~ lrom I~ of docushym-nry slamJlS sn~ deposits or internal revenue colleete~ ~D ]qu thllllb cutom OmCYS whilc the latter represeut the deposits of the clJ~rl i~ll ill th~ Tr~o~ny or ~ellosishytSj JillJl the flseal year concernd the dlllen hing luo to th~ b~t thnt ~omo ~r t~e ooltectlOns In thelatte part of the liscal yonr ~nn nut be dfp~ltj )f lire llot reported to tba Trfolry as deposited UTltll ftfter JIIM 30 thus cryl~K tharn iut~ the fdllWillg fucal year as recorded in the stnteme11ts ~howin~ the ndtion ()f lmiddotbe Ireasury

re~ r~ceipt are crediw~ hy the Stale In which tha 11oti~ns are made r(i~t3n tbo various States do not indioate the taK burden (of tbo reXcUvo Slalll~ ~inoe Ihe [axes may be avntnallybornebypersonsinothorStato

bull InoludCd ]lo~tIols for credit to trust fmd~ as rollwlnCOllle tmiddot~ on A)aka railroads (Ao or July 18 19lfl _ bull bull bull _bullbullbullbull __ bullbull __ bullbull__ _ bull __ bull bull t4 005 00TaK ~D Philippine manufartllred prou)ts (Act of Ang 6 1909) __ _bullbullbullbullbullbull __ bullbull bull _ __ __ _ __ 145 071i 73 Ta un Phlll rpln~ eoconrJt 011 (e ~Q2~ Revenue Aot 01 193-1)_bull bull _bullbull bull bullbull __ bull __ _bullbull bullbull __ 1812780900Pax on Put1 Hie rnellulertrJrd prooiucts (Act of Mar 2 1917) bull_bullbull bull bullbull __ _bullbull __ ___ bull_ 221 47

18 ~7 17446

00 T AE~f 4-Summary of 77lonlhly illlfTlllIlmiddotrevroue tllZ receipts for the figcIII yellr ended June SO 1991 by BOIlTCU

Bour= pI ovenuo ~------T------ _OT_ I

1 ____-- ---_---- ---___________ I I----~---II-----m---r--O-----I--N_-=--_I-------InNlm rmiddotprltllltgtlt BndunJut-lnrlchment lJl]CS

Corllou inoomo wisbull _ __ bullbullbullbull _ _ __ bull S2P oco ~23 ell t2J 333 Ul3- 72 0149 63 150 22 $20 017 jq 78 $19 4~ 26 lYl $1503 m Giol W

Ind Ivj~~llooome tur_ __ bull __ _ I I M2 51~ 3 134middot~middotgtH middotmiddotImiddotmiddotmiddotICbull bull 9 321 lOO M Tot81 nmme 1m bullbullbull _bull bull _ bullbull bull _ 40 liS 138 03 Ill liM 090 28 ~4 421 j 12 83 31634 1amp7 21 ll OXl 922 1~ ~ I 17~ ~5 99

]orcrmiddotproll~1 IB _ bullbullbull bull__ bullbull 1048 371 2 028 140 32 4 N4 lrn 81 80~ ~96 80 a13 114 II I 1gt1 ~IJ~O~

nlol__ bull 4110060928 280-180U3211 nJI LI onrio~mrl__ (Til bullbull101 J11 ](owour H 01 bullbull191Il)_ --- - ----bull bullbull-- ---I~--~--~~~--j~I~--~~--~~~~I~~~~33~j_ ~O2~3b3000 289ml4~0~5 1~~~--~--~~--I~~~1~=l~IJsectj~~~~~n4916MOJ 2lr2~jor930

C~raquoILlll Wick ta bullbullbull _ bull _ __ _ __ bullbull bull _ _ M M7 amp55 46 gt1880 roil- IlK J7 612 ~13 b8 6 402 300- 82 610 228 S-l ~ II 400 II1l EtIllc lax bullbullbull _bullbull __ __ bull bullbullbullbull _ bullbullbullbull ___ _ bullbull _ bullbullbullbullbull bullbullbull bull bullbull __ 29 DH t62 4S 9 607 ~51 34 Ill 4r 400 S3 6 758 50-1 III II IllS 24 00 4 ~[Jll rn 2 ~~~~~~ -- -- ---- -- ------- -- ----- middotmiddotI~~oormiddot middotoooou~~oomiddoto~~middot~~r~ N~middot~middotmiddotI~middot0 i~romiddotmiddotogt ~~ ~

Dltl11ld spirils (lmjlOrlld) ~ci un__ _ __ bull_bullbull _ 18UII217 2 700 71gt50amp 1 817 iI gz 2 amp2-1 004 21 2 400 II~ Sli ~on ~L 91 llitlllrlt1 spirits (doTl~t1~) middot_clse labullbull __ bullbullbullbull bullbull_ __ bullbull _ 1712 70~ 31 I~ 822 742 2ll bull IB nlT 26-llli 2 WI 928 31 21 4T~ 713-1~ 2l ()Ill i)2 9~ Dhtillcltl pIril reetIfle Ion 10x_bullbullbull _ bullbullbullbullbullbullbullbull bullbull _ bull (l7 77(1 00 Jlj) ~22 38 831 011 Ii I ~n I 7l 1 4~J 481 44 1 ~1~ 204 40 ~1II1 cr Iorkllog wlc mII~ls mc (llnJl(lttlaquoI) r~cjo leu bullbull bull 3~ 358 41 2-1 09~81 ~~ 91gt1 an G3 r9~ ()I 83 ~4 fl2 l2l 111 71 HIIII o norkling w1e offllse otc (lt1OIllrt1c) lI Isx_ bullbull flO 78~ 17 303 170 2l 42O610M 3IlH7 38 (17184215 770 7lS 2l 1IeltI uelt for lorlIrylr~ ~wrot I iabull bullbull_ _bullbullbullbull bull 20~ ~Ol ampI ~7 ()(Jj 35 1Jl3 00] W~ 391 Zgt~ 40 127 00109 221 82 ~ ncctl~middot olall and holriltllic llquo dlts mlluuflltllurers ~ lUlls tPltltJ1oilshy

1M) _ _ _ _bullbullbull bull bull __ bullbullbull bull _ 3 053 (I~ Gl 888 MI 72 3lt2 010 24 n7 379 00 HI 721 30 1M (97 ~9 CtJlmI for ditill 1lrllll Intended fm eXJlOrt __ _ _bullbull _ 0 21 30 5 ~O 12 til 3 Il(I bull 13lgt 50

lLltlJl1lmpslodltHIIfltlplrlt3hotlledlnlgtond bullbull IOGlOO 3lHI00 31000 5OOfIOO ~2lsOO 763200 CltlDtaI1lTlIlml JIll1nrTuln~AetoI193ol) bull bull __ bullbullbullbull 756S24~0 613 33-05 m4J1D 1100Ol817 12troJ Iill 12-11(1(82 ~ l(WIr lam (LiQl1or TBlr~ Act of ll31) _bullbullbull _ __ bullbullbullbull bullbull __ t 810 13 1l15- lO z 1~ 2D H 17 IS 2 191 93 ~1l1 19 ~melltrlt1 mnl1 IIqua __ __ bullbullbullbullbullbull bull 34017 6115 B7 21 0lt15 56 49 2 J3 roB 09 21 ~3 om 03 17 W BOG so 10 4R l HJ Zl

Ilo IMI BU(] wholollllh jn1 io molt lIquos (peelsl U )_ __ bull J1jC~middot1middotj~j~Io~~middot1middot00-~~~I ~~tmiddot1middot~~1middotI-~~~=middot OO~t ~~tJ~~~=t~=M~ 1O~~~middotJImiddotjmiddot10101 bull _ bull _ _ bull bullbullbullbull __ _ bull _ (oDI~400 a1 5191l9~97711 4~OOIIIIR~2 2811875510 amplr~51l697 ~Br~11)3

lohlJ~omal1thlI GI~o (lor~L bullbullbullbull bull bull _bullbullbull __ bullbull bullbull _ _ 1172 873 0 l )7~ ISS 2J I ~II 13141 I 392 032 ~9 1 Ill 917 57 ll4a llJO (II] CI~o (s0181])__ _ _bullbullbullbullbull _ bull _bullbull _ I~ 043 OJ 9 ampi4 3 11l 64b 13 12 SM 00 J1 19-1 OJ 8 WI 70 l1~MoIWs (l8JVe) _ _ bull bull bullbull _bullbullbull _ bullbull _ __ _ __ I 237 flI 1 0Cl 12 1 6lI7 GIl 1 2SO 8S 2 oro IlG 1 rI1l 05 CIlWltttw (11) _ _ __ _ __ __ +to 403 413 30 4(1 200 7M- 43 032 218 gtl ~ 005 72-1 R2 ampI 071 41 l~ 30737 tm 81

~~~~ 8~b~rmiddotP~~~~~middotIirmiddotCmiddot - - I JBD 2i ~V3 41 31 bullbull ~~ 0lI~ 65 651 ~1 (XI IgtIG- 2iB 101 630 lIio 61 CIJlIretle P3f(rlt od 1111 bull __ _ bull _ bullbullbull _ bullbull __ 5~ ~~ 1 ~ ~~~ ~1 tsrt Ol ~ g~ ~~ ~ ~t ~ri ~ ~~1~i~

Jrof denl ~o~lll et~ bullbull_-bullbullbullbull ---- ------ ------ bullbull - IJ~~Jjc 10 00 ~OOtl~~~j~tl~~~t1tl~Jd~jOO~al1[lI~l~~8-Tiri~middotiii-_(~I~-~-~I~~-~_~-1~--middot------middotmiddotmiddot---middot----- 51 ZOO ~2 521~~~1~ 49750 2(Ill 00 40 OO~468 SI ~r87~ ~~rI~ lB3 9~

IlGfllt of 1nltobtJfI~ lultmiddot1 of opital stock 11middot 01 onU8noo olc_ bull z 179 1M 58 24 Ij 00 2 Iii 20~ 9~ 1 2 2111 434 lIB 2 110 74B1lG 2 73amp ~7 29 fopllaJ lock 80lt1 lm1Ia 11Ilet Ieuro1l Or Ifale _ _ _ __ I lIM 2l1 4 2 l4~ ~92 Sl 1 931 rI5 GS 2 18 t 1IlXl ~O 2 963 768 01 8 117 31 lJ

~11l8JaOO aU700nbull -- hllU lYl-l ns] of poltIUCl (fuum d~I1YTl --- bullbull-------- ----- I bull ~~ I Tlt275 ll~ 0 J0~(1-l4S0 ~71111I10 ~6129700 425 07amp 53 7 O~S 31 141l~I3lll 1011(114 1o17i~~ IO~7 72

~ ~n1 r1l2 l~ ~IJIltS 7l r7 ~~oo sn M 8 70ilBOI ~~ I) ~77 01~ Oil

3 II 410 ~2 231~321I1o 29rollOlo~3 1S-g~1l21)2 2lIl~Oampi

1JOOlO 82 191 13 16 905 10 15 7241 oorBl11 7M31iH MS~lJOI HI3J(J23 2SO 1m-12 401Jon~

22 M2 371 57 18 119 75-80 21 tJ2 801 Sl 1z1lSO1lIlmiddot~6 Ill 483 458 21 2 7ir8Wl~ z 72-1 5ll IS 3 251 ISS 52 2 U91ll6 51 l SlS 005 21 3 4~9 73lI 611 3OSOSI2~7 2 U80 8~ ro z029~7141 a J8lI 013 10 liH2amp1gt7~ 1171 40 ~J 1301 rolll 40 I ~g3 961 74 1SMtll7r

Zi~ 4~8 77 ~21~~8 0 70s 16300 IlmiddotH )9791 MI in ~I 702 lfll 00 IOSu7117 7~481M 22~ llO ~9 r0ll9 (f 11

4 u~r I J 11 t Illl ~(j 33 ~IO~ ~S (11 1amp1~t5lO 4 l13 0(2 47 ~ s~l 56 77~ 1laquo4 82 ] rillS 108 0-1 rll9~62J I (130 ~83 00 1~ rl2 90 rolll 0~2 3~ ~~g 1~6 67 -9 030 II fl(( atoll U

lllIl18a1O 31751121 52 l3amp 4r 1(2 t19O 00 ~IQ n9H 5~013J9 4M Olr 10 01 amp2 rB J2-ISO_SI 22 ampSO ill amplI42l2 lll U4 71 407933 amp0 -=00 274 002- ~I

3W5W 10l5827 2~fljM 14 Zl-l 39 7lt192-11 4(1~72 70 15 (I 100II00 587344 10119515 81 025-3 OJSIIISI 101008 M 00 71~ 91 I tGS------- ------- -------- -------

4~ 265 m~ 38 37874 9~O 3~ Jil [j0 07~ 01 Zl Zlamp 1~ Ill 3 ~211125 a7

2 70t 8S7 92 1751zl170 2 JlI~ 216 rlll 1445 293 ~n 21~7~97 95S 902 03 O~7~3114 limlnl M 720 73amp59 IfIJ S(] 21 Ill1m8 2J 141dl It HImD 152 9li7l1 IU6lI743

I 38t 107 i4 I 1lOIl ()I4 71 1 07 1iBol 100lt6i393 ~19I~00 001 2111 OJ d iJ9 Tlt 400417~ M74~+t O4Il47amp32

1572 20 I 18100 1014 f 1 I 2l 213 Jamp4 01 1311M4IlI I~ JR 36 122 MJ 4( lUzsrOO 29(1]]30 14412 ~1 (9 1103 7~ 13nl I 2302207

2 ZlO19121 27ll1 133amp4 2M7Il21UI 2 ~35 81 53 2 8M o~ 45 76 008 03 71 r44 m I 69~U~ 74 189 ~I 70ll~ Ill

3~3 M ~llloo II~ ll 233 H 1~ 00

00 llf- tl115138 ampIi 8972amp35 08705]8 O~ 25l 01 84 311 02 21 2-I~22 496 ~ gil- ampI

8 bYI 825- fil 7001974711 1l7IO 4Zl 52 711 1ltG- (II 0~2a233 18

24 2IlO 51 middot~5ij-37middot

131149 410088-----4677-62 1908796 1853522 ~t mil 2J

~677 ~2 1iO ~H ~7 2-1 226 ~~ 2270511 lIl 3l1~ 7~

(]mnd totaL

1lrpllollo tdrlnph f8rllo ont1 cable focilitles 10BoOO frogt etc _ __ bullbullbullbull_ I 14~ middot13~ I)

Sllvcr bullion nlc M If(rr~ bull bullbullbull _ _ _ bull 3C

25OlrlIZJ~ Il 407641amp11i~1 lOCI 2471lQ782 I (I ~2b (11) 07 ~7~ 632 ~~ 13288 326 ~~9 1]

M 100~~ ~~~~ - - - - - - bullbull - - - - - - - - - - - - - - - bull - - - - - - - - - - - bullbull middotmiddotmiddotmiddot1 ~~middotmiddotmiddotoOmiddotmiddoto rI~middotIdeg ~ I~-~~~ 1ran~por18 lOll of oil by piPlt ]100 bullbullbullbull bull bullbull _bullbullbullbull bullbullbull 81 408 7~

~ 01 Ie-rlr~ll ~Ol __ bullbullbullbullbullbull __ bull _ __ _ bullbull _ 1l2 ~5O 0 ltlml5loo to beetorl concltrlll caharetl [lJc bull __ bullbull bullbullbullbull__ bullbullbullbull I ya ~g ~2 Club d aud ioillllllon fflfS bullbullbull __ bull _bullbullbullbull bullbullbullbullbull bull bullbullbullbullbull i02 ~71 9)

Adult[lmtcd Dnd PJ(l(lSj 0 rtnltlVlltld bUlle mlled Dour 9PltllHed ch~ 2 nl (Ii (llrom~rgarine 10Dll1ltlln~ tllciol tlllleS bullbullbullbullbull bull bull bullbull 47 MI 15 lootl ududln~ prrl1 tMr _ bull 145 2lS 42 lnrolllU cte oils poceM (~O rmraquo Revene Acl or 103-1) _ bullbull 2 83~ 117 15 C 10 potroleum pcMesed clc ( M4 fiud 005 Heou~ cl nr 1931) __ 71 4~ r 00 Nor IOT1 Im ADL _ bull _ bullbullbull bull l lW 00 Hopcled tB~ Of] IMLe candy cDrm Ivlltlnlt1 solt drinkS ~~lr COo

ntmt Bud Jecly bullbullbullbullbull __ _ bullbullbullbullbull_ 225 287 23

p~)~~o~ ~~~_~_I~~I~_~~~~~_~~~~~ bull ~~~j~~~~j ~~middottl~~~~~~~~J~~~~~ Id~~~~~~~~ Soeiol Sncurilv ACl Title IX (rmlloymenl ltgtf8 Or morel

n~I~~~~1~=~~~=~~~_~(~~~_~a~~~~~~~~~~~~~~~~-~~f~~

IJ~y(n~ rord bullbullbull _ bull __ bullbullbullbull __ bull_bullbullbullbullbullbull_bullbull ____ ~7 104 30CCCI------CI_--

]011 _ _ _ _bullbullbull __ bullbull bullbull 1 ~2 7S~ ~J

Mouu foct Irerlt COC 11 Jubfe8hll~pil__ _ __ 23llIOG ~~

lIrQwe ort nlt malt __ _ _ bull bullbull bull I 151 67G ~O Itehll_ bull _ bullbull __ bullbullbullbull __ 4369li I namplllJn~ _bullbullbull bullbull _ bull I~ M2 jOil 75 lpelrltBl eoel1Y _bull _ 2 521$ 0 TI Bnd IIIn tublt~ _ bull bull bullbull __ bullbull __ bullbullbull ~ 5~241 80 IIt pepBlati~n etc__ bull bull __ bull __ _bullbullbull _ _ J 00 4J~ 11 Arllel made 01 fllr __ _ _bullbullbullbull _ bullbull bullbullbull _ 5 II~ I ~

Ill [omoblle I fle bull bullbullbull bull bullbull_ _ bullbullbullbull gfl-4 58 02 i)lI automobile oml 111001lt108 bullbullbull __ bull bullbull_ __ bullbull __ _bullbullbull bullbull _ 7 7(j( onl 22 fnl~ M Qccossorle for onlm 11 bull bullbullbullbullbull _ __ 40 502 UI H~I~ 5ltt nbonogropll rro-rds de bull bullbull bullbull __ ___ _ bullbull iI~ 71~ 31 Mcdul011 efrlgnlolll_ _ bullbull bullbull __ __ bullbullbullbull _ It-2 l711 25 SllOrtto~ (oltHh_ bullbullbullbullbullbull _ _ bull bullbullbull 3amp4 107 21 FI(lInm ~heUs nod ltllrlrldJS bullbull_ __ __ bullbullbull_bullbullbull _ ___ _ 2Jl 212 Ill PIlolS sod fevltgtl~orsbullbull bullbullbull __ __ bull bullbullbull _ __ bullbull __ bullbull bull 11019 (rII Comora 80d loos bullbullbullbull_ _ bullbullbull_bullbullbullbullbull _ __ bullbull_bull __ 143 91S 00 Ch~fng gUm__ __ _ bullbull __ bullbull _ bull bull _ bullbull bullbullbullbull g6 180 l7

bull e C

~ C ~ 0 C gt ~

~ 0

bull ~

0 ~

~ H

bull~

~

~ Co

~

00

=shy

TABLE 4-SUflllnary [lj lnoflthly illlufI[I-UIfflUe taL TfCript~ jrJf the fiual year ended Junc 80 1987 by sQurces-Continued

Bom 01 revenue JapLlllty Meh JuneFebruary AllIn

Iocome1lXces-pofit nnd Imjllaquo~nriehmenLtaxe (Jorr~mli~n inc taxes __ bull __ $24724 79 49 $Z7 no 73t ~I fZ77 190 000 22 $27711302591 $24 146 058 67 $2S~ 713 5U~ 01

2708001096 1~ 802 3 2l 2)32l27~186lndiyidu1 inonme tgtXos___ -------- bullbullbull - bullbull -bullbull-- ---- ----- 20 521 437 82 368[gt4 l ~3amp 1-~~+iyen~H 1-c0r~~~ I--g~f~~~ Tot1 income toxes bull bull __ bullbullbull __ 45 246 Jl7 3l 64 0CI1 IIZI U4 V OO~ Po 5 5oU3f76H l2 910 593 ~5 55~ 16 ~72 86

EWl)(Jnt t~ltcs _bullbullbull bull bullbullbull bullbullbull __ bull __ 127 WO 64 M7 ~W kl 3 [lOll fIltl lS l rtfgt ~5 [4 IP~881 f ~9 020 00 ~33~~11 9 Zln IS 2 378 ~2L 33

~l n~~ 013 ~o ~gtlH Ol~ 615 2~11~1~r~~~~~L~_~~~~~_I_lI1wvemle ~~~_~f~~~~~IJ~~~~t~~t~middottIJ~o~2~~J~t I~i~~~~j~C~tIJ2~~~I~~~~~tl~~sect~fr~ I rR~ital tock tax bullbullbull_bullbull _bullbull _ bull __ bullbull bullbull __ bullbull __ bullbullbull bullbullbull _ 240846 00 266 235 GS ~lo lW7 110 Z71 o~r 3 ~~O 2)~ 01 I 18(1277 9ll f~ta(- elllt __ bull bullbullbullbull _bullbull bull bull __ bullbull bullbullbull __ bull 22 320 894 03 26 126 lie 27 28 87~ 951 00 30350 6lU (l( 93~ 15~ lJ U 28 3S6 01

8m ~i 19 6raquo 024 6~ 2 In 2fgt9 23I] L[llubullbullbullbullbullbullbullbullbullbullbull _bullbullbull bullbull __ bull _ 727 535 27 786 O~l 29 l4 372 24o+~I~~Jo~o

1l~uor 3~ shyDi~till1 llrits (imported) exclgte tax__ bullbullbull _bullbull bullbull __ 2339 89 7~ 2 085 889 H 2 M USO 4a ~ ~51 914 13 2~ l lVl3 16 2r1201561 DiotLlI~ pims (dometic) xclse tax __ bull _bullbull _bullbull bull bull __ bull 15 681 W2 22 11 800 t8~ 71 20 O(~ C97 12 IS~ltl~n ill 17 7Z-l tj~ M 16811Q0212I)iji Ilel liits rocti6eation t~ _ _ 03681 I OJ 749 oro 71 872 lQO 7~ mH9 8l8 ~~tr 731 21~ 32 ~till or rr~lin~ in- cordials etc (imported) exci tu~ __ bull bull aa 1(J4 211 ~ 3~1 3 5l0 IV 36 lIT 116 ~~bI37 21 3976295 Stili Or r~kling wines nIb) etc (domestic) excise tax 401 7A7 01 377 421 5~ ~OO 7JJ 0 10( 81 ~1 an l~l ~8 3lamp 23~ rgtG 11Rn[y 1Jj~lt1 for fortif-in~ sweet w loe bull bullbull bullbullbullbullbull __ bull __ 1 ~07 42 laquo 118 4 3 70~ 12 I) 12900 M~133J 52859 lJ Ileeei fie retsil and wholesal liquor dealers JnBIlOfacturer5 of sUlls (Special

tlm) _ __ __ bullbullbullbull bullbull bull bullbull __ bullbullbull __ bull __ bullbull 127 744 10 SD 12 il 86 02-3 ~~ 772Q271 88 78~ 3~ 2 lro l55 80 Slam1 fQr 1iWled olllrits Inteuded rnr export _bullbullbull _bullbull __ bull bullbullbull __ bullbull ~ 80 14 20 2 W 2on noo 00 Cooe tam p [or ditilled spirit bottled in bond_ __bullbull __ __ bullbull __ bullbull __ 2 232 00 6 ~OS OU i ~lO 00 450GM ~8~O (1(1 1710700 Con[nl no stamps (Iquor T6xLng Act of 1934) bullbullbull bull bullbull __ ~55 938 00 867 772 ~8 787 ~~ 08 S~I 1M 4~ 70771513 073 77 79floor te (LIquor Jaxin~ Act of 1934) bull bull ___ 3 222 05 74 ~flt 10J 65 r~~ 97 (1 H~~ 1~IW flUenteltl nalt liquors bull _ __ bull _ ____ 15079 723 ~8 15 701 O~3 21 10 WO 2JJ I~ 2 56 lOCo 4g 26 14n ~IO 76 3~8fJI80L26

57 ~7~ 10 ~7392 27 1082385 H ~712~[j2M -Hro1l~IOO M 278 605 ~9Il~t -~ta~ ~ ~~ ~_~~~~_~~_~~~~~_i~_~~~~~~~~_~~_~~~ial taxs) ----- ----IJ~i~~t~~~~~ I~~~~~~~~l 1~~~jI~j~~1middot~~IJ2~~b~

Tb~ m~mL[MtlJes Ci~ar (Ig) _ _ __ bullbullbull __ _bullbullbull 831 628 20 857 3amp2 B~ I HOS5~ U I 096 2Il4 5~ l~~9gg4M 110282V07 t1~6r~ (Small bull bullbull bull __ bull __ bull _ I~ 71G 8 ~rlA n U ~5~ ltIIi 11 ro113 13 ~21 ~3 14412ii3

206~ 78 1 282 (15 J 114 00 I S-lltl 3~ I~ll~~ 1312613~~~~~ l~ik-~~~~~ 40 308 802 98 30 ltl~ 2Jl3bullI~ 3S375~~l8 3d dlO (lI8 8J 3921011737 42 776t174 16 SnurT o( all dese rtione_ __ bullbull bull _ __ _ _ __ bull 3520057 li2r +I 87 I 9~5 I~ 58] n~ ~6 i2 S-I 4S 53305615 TobflCeO chewing Ild smokingbullbullbullbullbull__ bull bull ~I01 500 37 ~2)J 46~~ b 018 130 72 4821 H4 22 ~ 4~ -110 l~ ~ (l1~ 547 74Oigar-tle papers and tub bull __ _bullbullbullbull __ bullbull _ bull f) ~95 3 8~ ml 38 77 550 19 9557230 9~851 ~~ g~ 32 M If dalar lannJ(io5 rlo_ bull _bullbullbullbull __ bullbull_ 31000 HJOOO middot100 ()() 181116 4H34 8086

TotaL _ __ bull bullbull _bullbull _ __ bullbullbull 42 701 201 sa 4ii103144 78 6324387064 4531015773 4~ 221 473 811~5 80~ )]7 10 I Siamp In~s (TWe Vlll ] enw Act of 19116 as amended)

Dand oj iodebtednes iues ~f pH] Inok 1~~n of ltnyerauce etc) _ 2 ~W fJ(j 01 2423 (151 ~4 2 -4S3 17K ~9 ~19( 457 51 2 2l7 ~27 14 OnpHal ~tocll Bud similar lOtetbullbullt Ie r traDlerbullbull 3 111(1 Q~r~ 40 3743 3G2 59 3 225 56- 70 21amp 7Z1 2n 1615 0714

---------------------_

ro~ 8~8 ~ 3921009i 02781689 ~30 orLQ 16 H3 689 71 403 3g8 10 37463280 279 gOO 20 210 021 40 10130000 1011232 28403 ~O 22 23V 67 1 ~39 28 B 079 0C0

708598285 6231 n05 94 6539 509 85 ~ 243 707 68 4 446 567 59

2 OW 705 44 201729336 231764029 297186312 20[Q212()o 8 Jl6 08 592270 30 f6Il 57 4674426 5079376

~30 33t 00 002 243 00 8H 017 67 753228 GIl 1 IH GOG 13 1~56t 131 38 12970 V80 ~(j 1309159284 16287 OM 01 17gt6146861 2 ampIf 821 rs 3 580 935 74 2 904 212 77 302lt483 44 2 937li93 1amp 2215JI1 98 3 082 081 78 256377498 ~4~9 122 91 24369~0 1190701 00 276968900 141792809 116851087 16871233

505303 J9 36712999 355 JI2 H 34098220 293S43~4

WO f25 05 2lH 786 70 66728948 1 lt-18 789 69 1008500 20 5 350 368 H 2 TIll 58116 4f3180939 9 799 852 38 101132707

822)74 76 628765 II 05415 3 I H6817 57 8133~8 n 4f-l8o~41 360922 38 331m850 329074 II 39464150 ~Il( 130 94 0)20914 l QZl73 [oS ~ 219 20 2 971i63718 11)) I~2 IS 4lo3UI-l r40365 U fG9 08 7~ ~lO 524 58 21269103 llgt 451 ~2 136 )fi~ 64 ~30 140 ~3 465451M

7 3GJ 41 16 lO9 Sfgt Ii ~gt8 81 II 591 lll I 1071755 10561958 o2P10ot 71 071 21 7~ 3)0 11 11823573 M831 J7 7fd]33~ )8 ~ 10 ~5 ~~c 6Ii 89931 86

34012M311 ~] 335 n8 Ill ~~33)S46~P i 45 If1 57S ~t tOil 670 00

I 5ll~ ~Il 88 2 1043[9 2~ 1777 3m 00 I 209 17J ~7 2129~3106

8~8 l6117 11Y5 l~~ 23 SOl 2l16 JO ~7r4IO~L 960 54 31 ~2 US~ ~2 1584081 lSI bull 0 3gt l(l(lrti6~9 W4bull bull72 23

1~nS52 YI l~~94[)lt( 1Ii9 68~ 5) 1~7 119 30 ISB 775 29 661 8i ~~ 4W8-~3D 91l~S 76 701J rm 88 681 8oJ 31

I 600 0 14f1~ ill UW2~ 1 1i lVl I 772~ OOJ744~ 1l0O~lU ~ r7 ~8 87 (7~ 97 aso S6 86

U (~~ O~ 1~11J74( 2[ 77~ 27 n 7gt7 14 2U6 16 27 I 138 ~9 02 3()Ijf 1amp3 f 2 093 25lgt -J 2 127471 3~ 27H 137 08

004(j] ao 85352u ~l )LbulliJ 7~00 lJ 822107B lM rg 81 ~4 43 4~ ] ~42 41

~2 3lt2 37 6 [)38 it ~L 185S 2~ 204 ~4 2991610 ~W43 I fJOS8 4~-I 23 3131J1 2180118

60[4 ff~ ~I ~50i~S2Q3 ~I() ~ 6l B 013 2~V l~ 1213002

S 992 2[10 I)) ) 107253 5~ n J~I 437 n a ~211 u05 0 L I l4189193 13908 M9 67 44 000 1 Ill ~5 til ll~ B12 ~1 y ~~ ~80 09 ~198274728

4 tAl 47 e (0 15~~M 135-1 GG 315977

17 (i5 82J 43 58355 11 Sol ~ 40-1 7S 63 5691~~~7d ~3 159 236 92

237 8~~ 191 11 ~31655~757 300 381 ~-I7 86 2S105~ 519 ~3 S~7 482 523 59

bull

Mann~lr~~~~dse lms - - - - - - - - - shy - - - - - - - shy - - - - - -- bullbullbull ---- -- shy I~~middotI~I~~+~~~I~~~+~ Lubricating oils __ bull _bullbullbullbullbullbull __ _ _ _ ~ 53 281 ~S

Bre~w wort and mall _ _bullbull_ _ 19 L3~ 19Matcbe __ _ __ bull _bull_bull bull __ _ 3U L ~ 12 67 Gltoline bull bullbullbull _ __ _ _ _ ]6 054 ~4 L 3 mectrical energy bull _ __ bullbullbull __ bull bull _ 3 3U7 800 middotlCl Ilres and 11Iler tnbesbull _ __ __ __ __ _______~ 74l ~1I7 Il-1 Toill preparations tc bull bullbull _bullbullbull bullbull _ bull ____ I ~21 91~ 53 Articles lllgtlic of fur bull bullbull __ bullbull __ 603 472 OJ AntomobHelrurko _ bull bullbullbull __ bull __ 745Hfgt95 OtlW elll~lIloh~ 61ld motorcyclcs_ bull bull bull _- C S93 882 00 Pnn~ or nOltltgt5ltoios [Ill 3Dtmflobil-_bullbull bull bull __ bullbull __ _ bullbullbull bull bullbull _ 832470 ]8 lllio rl bull jltmogrnplL record ote__bull_ bull __ bull bull__ bull __ bull ______ 683578 00 middotlerholli1 frigerotorsbull __ _ _ _bullbull _ __ bull 392886 01 ~Ionin ~oQd bull _ __ bullbullbull __ _bullbull _bull 467 330 88 i~rm 1I0Ils Rnd enrtridgelt _ __ _ __ bull bull bull bull bullbull 31 M4 6 Jislol and ryolversbullbull bull bullbull __ bull __ bullbull _ bull _ __ bull bull 2 068 67 C~morll 8n~ lonse __ bullbull _ bullbullbull __ bullbull _ bullbull __ bullbullbullbull bullbull __ bull 9~ 986 39

Ollowlng gulP_ bullbullbull ----- ----- ----- ---- -- shy - ---- - shy IJ~i~tmiddot~~tmiddot~tIJ~~~ampfrIE~t~~tl=~~~t~~~b~~~IE~~~~Tolal_ _ bull __ _bullbull _ _ bullbullbull bull 38 056 lJ3 70

M io))oeou lae Tlophono tde~nph rarllo nnd cnble faLlJiLes leased WinS etc bullbullbull__bullbull_ I 859 02 ~I TrJo~orI81 ion of oil hy pipe line __ bullbull bullbull bullbull __ bullbullbull I 0l9 If~~ 17 lJle~ of jf~~epOlt boxes bull __ bull _ _ _bullbull bull _bullbullbullbull bull 159 JOl 1I Iltlniion to theaters concert eabmets olc bull bullbull __ I W~ (711 17 CILb du alld lnillatlon feesbull _ _ bull bullbull bull 378 181 n Adullolll(ed Jnd procs or renovated lmlter mixed floDr and filled cbeoo__ 1401 9H OlcJmargmino including redal tnlteltl __ bullbull __ bull __ __ __ bullbullbullbullbull bullbull __ 107 202 79 Nnwllic~ induding peda Ines bullbullbullbull __ bull _ bullbull _bull __ 21 ~75 43 ro(Qnul ole oils processed (eo 602~ llevcDllc Act of Ig3l) _bullbull_ __ 2 as~ 077 4 rrulc Iurltlcro procesocd elc (gt-1lt 004 and 005 Rovenue Act of 1934)bullbull _ 75473 ~71a(ional FIrearms Act bull bull _ bullbull bull bullbull ~OO 00 IlOIlo] -altos on bonts cody eJccks dildeo(]s oft urlnks ~rap conshy

ulra(o~ nlt1 Jewelry__ bull __ bull _ bullbullbull __ 72 482 70

rr~~~f~~l~l_ ~~~~~I~~i~~~~~~05 soor~~~~~~~-~~~~~~ bull IJ ~~~~1middottmiddotl~~tlIEplusmn~~ IJEt~~tl~plusmn~~ SI1 ~ccllflty Act Titl6 IX (emplormenl of 8 or IDore) bullbullbullbull __ bull 766 836 40 ~ci1I ~rity Act Titlo VIlT (2 percent 01 poy roJJs) bull bullbullbull _ W 444 25

H~1~8~t _c~_~~o_~~~~_~~~t~o~_~~~~ - I~~mj~~~~ ~Otl~~~~~I~~~f~I~~~f~~I~~~~~~ Grond to(QI bull bull bull bullbull __ bullbull __bullbull ___ __ bullbull _ 207 483 OIL 50

Sales of produce (future delhery)Playing cards bullbullbullbullbull _ Silver bullion ~ale or tmnfelaquo_ __ bullbullbullbullbullbullbullbull _bull __ __

0 ~ 0

C 0

~ m m 0

bull~

0

bull Zbull bull ~

~ Z C

00

-------

86 87 llEPOJT Olf COlUnSSIOKER OF INTER~AL REVJNUE

TABLE 5-Summary of 171iernal-re~Cllue ~olledioTs YCM~ cTded June so 1938 and ~ 1937 by sourus

Soure

Incomo ~eas-llrollLl unjusl-mriclmwt tU~

Oorporation ultltJrne NUS _________ bullbull ___ Individual income (0 ____ bullbull __ _bull _

Toal Income toebullbull ___ __ bull __ ________ _ Eccss-Irofits to bullbull __ _________ ___ bull __ __ Unjust enrichment (TlUe Ill Hetenue Act

1936) ___ bullbull __ bull ____ bull __ bullbullbullbull ___ bull _________ bullbullbullbull

Total ___________ ___bull _____ bullbullbullbull ___

Capital stock taxbullbullbull _bullbullbullbullbullbull __ bull ____ __ _ _ _____ Estatetllx_bullbullbullbullbullbullbullbullbull ______ bullbullbullbullbullbull _ _ Giftwx _______ bullbullbullbullbull __ bullbullbull _ ____ _ --- _-shyLiquor taxes

DIstlUed spirits (lnlportell) exoile tn ____ ___ Distilled spirits (domcsti~)bullX(j~ l8bullbullbullbull _ __ _ Distilled splrils rectificstlOll lB ________ __ Still or sparkling wines (onlials IC 11mmiddot

ported) exciso ta_ ___ bullbullbull middot_middot ___ ___ ___ Still or sparkling WInes cordi~l~ etc (Jomesshy

tie) eeise tax _______ bullbull ___ ____________ Brondy ufled for lortlfyln~ et wine ___ bull __ Rectifiers retaIl and whaleele lIquor dealers

manulactur-ers 01 stills (special taxes) __ ___ Stamps lor distilled spiritS iutended for exportCase stemps lor distilled spirits bottled in

boud_ bullbull_ ______ __ _____________ bullbull________ ConteiTlerstaml (LIlt1uorToxin~Act 0(1934)Floor taxbullbull (Liluor TaLng Act 01 1934) __ bull ___ Fermen~d mnlt Il~crlt__ _____________ _____ Breers RetBii and wholcsale Jelliern 10 malt

lil Uor3 (~reciel taltelt) _ ________________ bull ___

Total __ bull ______ ______ __ bull0 ___________ bullbullbull

Tobaoco maoulactunlSCigars (Iargl ___ __ _________ bull____ ___ bull __ eg (rnl) ___ ________ ___ bullbull __ bullbullbull _ r i~nrttes (IM~e) _____________________ ____ C)ITettcs (smoll) __ _____ ___ _bullbullbull _ Snuff 01 ell t~cmiddotptlons______ __ _________ bull __ Tohacoo crltlliM ud ltrnok io~ _ ________ __ fj~aTtte paP -J tbbullbull ____ _____bullbull _ rr drnler penal tie ele__ _ _ ________

TotaL ____ ____ _bull __________________

StamP [Ae (Ti lIe ill1 RHnne Alt o 1926 IS BmllDded) Ron~s or Indbtdnss imcs 01 enp tal slor-le

Jd or eon~ayauoo etcbull_bullbull__________ _ Capitel stock and similar interest sales 01

translers ________ _____ _bullbullbull ____________ bullbull Sle 01 produce (Juture delivery) __ _bullbull __ bullbull_Pillying cards_____ __ ___ bullbullbull ___ ___________ bullbull Sliver bulliou ls or trnn8Iers________ bull __ bullbullbull

T~taL ___________________ bullbull_bull ________

ManufuctUreTs ax~ise taxLUbrlcatinl oil~ ______ bullbull_ _ ____ _____ bullbullbull Rrewers wort and DlIllt_ ___ ____ bull _______ _ Matches ______ ~ ____ bullbullbull ________ ___ bullbull_ Gasollne_ BleltJtrical pnergimiddot~~~ --~~_ -~ Tir lind inuer tubes ________ _ bull ______ bull _ Toilet preparotions etn ______ ___ bullbull ______ ArtIcle madO of fur__ bullbullbull ________ ____ _ AutomoblIe trucks_ ___ bullbull________ ___ bullbull_-shyOther automobiles an~ motorcycles__ ____ _ lart or cessorl lor automoblles_ ___ _ Indio ts phonorrraph re90ls etc __ ___ _ Mechanical mrlgemtors _____ ____ _ __ ___ bull _ oportillg goods _____ __ bull _____________ ___ _ Firearms sMllbull anltl cartrlltlges _______ bull __ Pistols 8ml vol~ers__ Came anl lenses _____ ____ ___ __ Che-ng gum __ __ __ bull __ ___ ___ bullbull ____ bull

rOlal __ bullbullbull __ _____________________ __ _

13~ 1937 Iner ar doMbulle (-)

$738~l ~21 7~ $1056923 129 52 $318400 BIl9 T1 67tUG07-l14 I Olll 74(1 74~ 47 iJ73NenS3

14129BJ(13b9 2 HI 063 87-00 735 725bull 171- 10 14ilfJ 2l(l t7 25 l~ 007 72 10 W~ 317 2~

_____ bull______ bullbullbull ___ 6 073 351 02 6073351 02

14ZiH1~9~3e 2 11S 841 l34 73 75230424037

~941 751 74 131490245 M 42556 (03 1f 21g 7amp1 1530 53 Jl1 635 983 21 62855 m 68 J6005I61~1 2391178-326 -136 146978 21

1955816500 ~I ~16 773 87 1267800791 2Lf 872 340 44 241 ~I 1I(l 10 n O~~ 189 ~6

7 fgt812I2 76 1I1)3i 457 67 3 IM2~IflL

65172150 565161lO -g9 ~fJ(i 20

8 313 50~ 17 ~425 497 301 -2lampQn7 ~3

)410 751l ~Of15 26 56 l 654 78L middot2

~91184256 73160881~ 48 24 ~r

6530 223 60 1511 30

4012000 0311900 ~ rr~ 00 8 62t 94~ n 10 427 870 a7 J~I~z~r

66 g41 08 ~3 158 68 ~()~J7oo 214 gt81330 90 717 41f 28 78 2 873 1l(I7 82

454510000 4 128 BOO 8i -1102i515

505 46~ 037 10 594 2~5 086 Zi SS 781 [)(9 11

IOI~207fIj12 2Zi 751 ~9 1324695953 131243 93 14480637 116nu

18 1M 45 1023765 ~3 20 425 4SG 470 87 476027 2Oll fgt4 5054073577 600303032 O 00 5Oll 89 5646957 ~5 412 70 il8 55037041_28 -3121840

1 2B2 oro 84 I Wi 376 99 -165 MO 85 1814 7J 244787 79316

501 1M 728 39 552254105 2l 51088~1683

~O 051 f928I~2Gliamp42 z~511LOtl

3~ (J~ 7~amp l ~135U 7 t9 -17~2()Oe5

z 943 ~2 17 ~ 100 81~ 1n z 15~ 211 ~3

4 143 01amp H t ISG ~(Y lt3 42 803 119 65 loS 23 ~~~ 712 3g _51115 8i

118 9SP 685 60 ~~91933e tl 91il~50 51

27IO~~3157 3J4f030trJ( 4 380 170 59 1(ll18 m~~ B22 110 23 -185B6362 6W~11 92 8 900 ()f~ 15 1~~~2Zi

17733P~~736 100 ~32 813 58 J~ 193 2M 22 33 S7~ 179 ~~ 35 Q74 ~2 33 2 300 nl 08 32 207 P8-1 11 lt0BI9 170 ~amp 8fllIill52 13301 7fl4 ~ IB 319 I~I 39 ~017I8I H 3~~Ir7 14 ~~19 f)amp 34 2 5M fo3l 20 7QOO$I~9 ~OI) 872 08 2 080 500 79

48 Il)( S5 20 11 2M 953 87 Ii 06-1 008 67 1llQ1883~ lQ 085 780 2t 297559188 507 27ll ~2 ~ 7M 212 01 t 079 001 2 7 93~ 06l 71 091251404 1 9n 510 20 55-11122 72 ~BOI fl~L 4~ 121013874 249457454 323435722 no 782 roll

rn 021 M 10918005 4B ij~2 U ~77 925 70 979 m9 41 401 fgtffi 7t ~07 n9 40 01946158 t22 t88 18

~7~ 539 7(]8 I~ ~49 ~13 0192 7031392IM

REPORT Olt~ COMlnSSIOKER OF INTERNAL REVENUE

TABrl 5-Sl1lJlmltr oj inlernal-levlmuecolleci(1I8 years elided Jl1M SO 19S8 and 1937 by BourCC-li-Continued

-Iucrease orSOUT 1936 1~37 decrease (_)

Miseellkneuult ta~ Tlepbo telegrnpll raJio and roblf rR~ilimiddot

ties leIlsoowiJl ~tc ___________ bullbullbullbullbull __ 121 Q)S 3017 6~ t2( ampAl 626 97 tl 471219 32 1mnsportation 01 oll by pipe line__ 9 1fl 990 42 LI 2U n9 81 1450tOO-45Lea or sale-deposit bos_ ___ _bull __ bullbull 11197 tOO 57 2~3~711~7 42 3D 80 Admision to thoaters concerts cohurets etc I 217~ ~6 I9 7~O 10[ 7~ 2 62B 016 3~ Cluh du and initiation roos __ __ ___ bullbullbullbull 6000 Ill 21 6 Ji7 758 1l 196 845 03 A~ullerated and processed or renovated butmiddot

ter mled fiour aud IIlled cheese _______ 16168 6i 17127t~ na 81 Oleomargarine ine]lldin~ speciel taxes_ J ~tg n~ 2 (1 8(11 0) 144 6lt 23urcotlcs including specIal taxes ______ ____ bull 5-51 1r139 573 t9~ BI 19464 42 Coconut etc oils procesed (ac Wl Rev_

enue Act 01 19j1) __ ___ __ bull __ __________ 21 681i 29 18~7ftI)~O7il 11197158 39 Crude petroleum processed etc (sees Wnd

005 Revenue Act of t034) _____ ___ ______ _- 110375157 amp04 lij2 6G - -21lg 511 91 National Firearms ACt ____________ bullbullbullbullbullbull _ ~MJ 72 ~ ~~u~l -891) 79 Repealed taxe On hoots eand checks 001

dividends soft drinks grape coneentrelesand jewelry_ __ ____ ____ ___ ____________ ~3PJ71350 amp~o 3G 12 -35II~l7t~

14 732 34Reooipts Irom other misoollaneous sources bullbull ~1 2lit 80 16 ~I916

Toml __________________________________ bull 92133875 30 98 288 003 39 6t55 28amp 09

PBy-rolllaes Social Securl) Act Tille IX (employment or -8 Or rnor-e) ________ ___ bull _____________________ -- _-_ _- --_ fA 119 313 68 58119313 56 Social Semully Act Title VIII (2 percent oj

pay rolls) ___ __ bull____ bull______________________ 201319 0Il0 61 2D7 3~9 000 61-- middotmiddotmiddotmiddot4827874shyRailrood employment oomp~mationtaxes 286 9oa 65middot 238 61l 81

Total __________ _______________ - __ bullbullbull_ 4827874 2~14530784 middot26569702910

ArrriollJlural aJju81ment tax~ ____ - 1163720070 --- - --- --- ------ 71 51172Oll 70

a rand total all collectionbull _ _ 3 5~0 20838109 4653 165 31~ 28 1 132 986 034 19

TABLE 5-Tolat 1fller7lal-T~e11118 collerlimlB year8 ended Jun8 SO 1863 to 1937

YNlr I Amouu~ II YMr I Amount II Y~ Amount -- shy

)863 _bullbullbullbull ___ t8M_ ____ 1$65 ____ bull __ 1866 __ bull_______ IB07 ____ ___ t868 ________ _ 1869_ bullbullbull_ ____1810 ______ 1811_ _____ bullbull t872 __ bullbull _ ___1813 ______ 1814 ________ IB75 _____ ___ t876_ ____ 181- ______ _ IB18 _____ bull ___ IB79 ___ bull____IMO ______ lamp8l_ ____ bull __1amp82 ____ _ __ ISlQ _ __ _ 18fj_ bull ___ _ 1l8~ _____ _ IM~ __ __ 1lJ7__ __ _ liSgt __ __ _ 1l8~ __ __

~II 003 1Ir ~~ lhi(l(~~78~C

110 s55 8M 63 31OJl(l44~IJ ~( 06-1 QJ8 H 1110374 ~25 Mi 1591~12~amp5 1il-l3[r2~283t 143 Mlt j2~ 10 l1(l SOO W6 00 11 WlOI2SG IIJl19101UfJ8 JlO01~15oo 116 768 096 22 118 549 230 25 ItO~54 16337 11344962138 12398i91610 135219912 an 146 ~2~ 2I~ 12 144 ~53 314 SG 121 iiIlOro9 l3 112HI12IrJi 110 102 SG9 U 11881730100 t2~ 32( 4J~ ~2 13() 894 434 20

I~IO _bull _ 1891 ____ _IampOZ _______ 1893_ _____ lR94_ ___ __ 1~95_ _ J8li _ __ 18~L_ __ 18M _____ bullbull __ 1899bullbull __ bull_____ -Jl00 _____ lOOt _____ bull ___ BIOlL_ __ bull ___lllO3 _____ 19() __________ 1905 __ bullbull _ ____ 1006 ____ ___ 1907 __ _____ ~

1IlOl _____ bull ___ 1010 ____ bull ___ t911 _ ______ t912_ bullbull ___ t913bull ___ t914 bullbull _____ _ 19)bull ____ bull __ 19W__ _bull_

tI4~ 594 ~OO 57 146 035 U5 l7 151 357 544 35 lltilOOl98067 (7 W440 70 14324607775 148MOOI566 14U 619 5~3 47 110800 819 M 273 484 57344 29531610157 30087166942 271 867 000 2 230740925- 22 232llO3 781 06 23~181 910 37 240102738 00 200604 022 8gt 25166595004 246 212 710 22 289957220IQ 322 52~ 209 73 321 61~ 894 69 344 ~24 41i~ 85 380 008 89~ 96 415 6t1 ()2i 8lI 51272328777

191_ _______ 1918 _____ t919_ bullbull bull ___ 1920 __ 1921 ___ bullbull ___ 1922 ___ 1923 ________ t924_ ___ L92~ ___ ____ 192~ __ _ _ W~ __ 1928bullbullbull___ 10ZIlbullbullbull __ tll3l) __ bullbullbullbullbull 1tx1 bullbullbullbullbull _ 1I3~_ ___ bullbullbullbull tl33 bullbullbullbullbullbull _ 1934_ ____ bullbull 1034middot __ bullbullbullbull 1935_ bullbullbullbullbull _ 19$middot __ 1036 ____ bullbullbullbull I(YJ6 _bullbullbullbullbullbullbull JI37 __ bullbull _

Tolal

WIll 3111 640 44 1 618 lIM 820 93 3 850 15(1 078 56 5 (07 580 251 8L

__~ 595 357 001 U~

3 ll7 4M OllJ flO 2 62L 7~5 m r7 2 196 J7~ 2~7 OJ 2 ampH )40 2lII 24 2815991 S02 19 2 8fjS3I29 91 2 700 5(l~ $37 56 2 ~n OM ~75 43 3ltJ40145733 17 2 421 ~2Il 1M ~ 1557n9Q-42(j-j 1 ~19 amp39 nt 30 ~~OI biG 3CJS ~8 371~2~8B5M

2 77~ 213 213 04 5~l 222 35amp ~4

3448 571 17~ 39 163120670

4G53195315m

7~02775ns10

l~dod or 10 months from SCpo I t862 the d~y on which the Interlll-re~anuaI wollL lllto pr~elicaJ or atlon 10 Ju~e 10 tMJ

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~ 10(1Inre PennUyYell

-1917 _ $n 2li8 53 bull MS [(18~ UW~7701-- ---- -$i7ishy~~ b701l J~~ lSI 30 4M 4i8 79

10681~~ 293 ~OL 7 199 H7 78 ~amp3 2~aa 4Ja o))j 00 00642 1115010 97 G77 ()~

9541237~21611 l3t 99 M 71400908 ~7 493 IIZJo (oll 00 1402142Agt ~95 b3

124527503I 701 236 ~2 ~~~ iW3 II 423550il~~ ~ ~~ ~~~~ _~~ ~~~ ~ 3W n)12 80240867530236 Zl 204~1

I 12I936 10(la 071 00 487221~1lO0011Xl 90ZlQ3 g~l 178 ~~~ 61939565 3Zl 8~ 62

1l(lI)2l139180641 732 1 ~4 ~ 139 6lS Q6 middot~~ --- - ---- 3 559 052 51 I (lUI 272 45 ~ 2ol2 10 0231 971 9S ~ro5 1)1(1 2J470179197 I SSG 102 10 HOfgt13

541723297 72Jr 11 17I BOO 401l 62 18 W5 08 a gtJ2 9~6 16523102502 I W2 277 62 99593 53

0F361 t lampj ~n 474 052 842 00 92(0 650 211 73)1 78 JIW4IltB1661715 45 2904H2~

~2B9M ~6middotmiddot

ii~ bullbullbull ~~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull~ 380642 46 45(gt3618 685 02 2 611 Il5 313 4~ ---- ---- _ -_ 2~~30

TotaL _bull 2264Bi ~B 4OJ8ltiP(I4730 988 Zl8 20 11972 2B 29

T~BLE 12-RrruIIlT iTlcQ~ lax a8u88111~IB durinfl Ihe fiscal year 193 by lal ycars--Contlflued

() SSE5SMENT3 MADE AFTER DECl8rON RY [lIE UKITED BTAlES BOARD OF TAX AIffaLS

y= T~ Iler~lt Pcn~l(y To(ulI 1918_ bull bull bullbull

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1917bullbull __ bull bullbullbull _bullbullbull _bull bull __ bull bull bull __ bullbull __ __ __ __ J

1910bullbullbullbullbull __ bullbullbullbull __ __ _ _bullbull bull bull 1920__ bull __ bull - bullbullbull __ bull bullbullbull bullbull _ _ 1921 __ bullbull _ bull _bullbull bull __ _ 1922_ _ _bullbull bullbull bullbull __ __ $3 8~7 S ----middotmiddot1middotmiddotmiddotmiddotmiddot lQ23 bullbullbull __ bull bullbull _ bullbullbull 2361 1924 __ _ bullbullbull bullbull __ bullbull _bullbullbull bull bullbullbull __ bull 12 18 -$iO~~llmiddotI~~~~~~~~~~~~~~~~ 1-middotmiddotmiddotmiddotW~ tt W25 bull bull bull bullbull bullbullbullbull bullbullbull _bullbull bullbull bullbull _ bull _bullbull bullbull bullbull bullbullbullbullbullbullbullbullbullbullbull 1911L_ ~ bullbull bull bull bull ____ 1070 614 __ bull __ 16M 1917__ bull bull bullbullbull bull __ bullbull 5416909 2amp39042 $270708 ~527( [)It 10~S_ _ _ bull bull ~ 10354832 49 MJ 18 2~62 57 I~ 00-1 07 I~-l bullbullbull bull __ bull _ bullbull __ bullbull bull 486 862 57 192 HIll 97 39 nl 52 718 98gt O~

IIIJll bullbull bull bullbullbullbull __ 3941i3711 12l 897 47 3982300 W4~7M

J03l bullbull bull bull __ bullbullbull __ bullbull __ 25469599 7025113 8642982 42l3769 103~ __ bull_~ bull bullbull bullbull _ ~11) 218 36 138 500 II 23194820 I OO~ (7~ 67 Ig3J bullbullbull _bullbull _ _ __ 2 014 190 61 320804 02 188 64B 39 2 513 gttl 02 lOHbullbull bull __ bullbull bull __ bull bullbull 3250 075 02 351522 23 84616 Zl ~6lG 113 52 1~35 bull __ bullbull _bullbullbull bullbull ____ 102016947 58Q3442 4335059 ll21 554 48 ll3~ bullbull _bullbull __ bullbullbullbull _ bull bullbull 16110035 200932 245l75 17-2IS42 11137 bull bullbullbullbull __ ______ 10618823 155 81 771 54 19711038

TatnL bullbull bullbull __ bull bull 862270404 134523232 72324070 lO6~III~

TABLE 13--=Inco17le-loJ assessments byiicld agreements (fim 35i) June 19$fJ (e) FRAUD JEPARDY (Z79A ONLY)thrQugh May 1937 by Ill years

Yenr ~ Inlerc~t PcnaUy TOI~1Y~ T~ Inter Po~Uy TotBl

1017 _bullbull bullbull_ bullbull __ ~ bullbull __ bullbull $20 150 3~ bull U3 470 ~O $20 87 27 S5t f87 11middotIOll __ _ bull _ bull __ bullbull bull _ __ bull __ bullbull __ bull _ bullbullbull_ 1918 bullbullbullbull bullbull _ 2019480 1340038 982300 l347878 lm8 bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull_ $48207 $31026 $52 32 S~3 lgt5 M9 __ bullbullbull __ bullbull bull bull ___ _ 10 786 75 7 082 39 3 716 7J 21 OigtJ 115 1919 bullbullbull _bull __ __ _bullbullbullbull __ bullbull __ bull bull bull bull bull bullbull __ bullbullbullbullbullbull _ bullbullbullbull 1020 _bullbullbullbullbull bull J552092 1023533 461143 so llI3 6B 1020 ____ bullbull __ __ __ bullbull _ bull _ bullbullbullbullbullbullbullbullbullbull _ 19~1 bullbullbull _ __ bullbull bull bull _ 3713226 3220560 43ro3~ 73664211021 bull bullbullbullbullbull bullbullbullbullbull _ __ _ 6800 6451 1700 14951 1022 __ bull bull bull __ _ 5303160 434ll3118 103067 11l550 U lU~2 bull __ bullbull bull __ ____ 21000 17821 5250 ~40 71 1~23bull bull bullbull bullbullbullbull __ bullbull ~o 271 22 45520 U 17292 02 123083651033 bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ___ 2113fgt3 21982 7338 gt5bullbull3 1024bullbullbull bull bull bullbullbull __ bullbullbull __ _ 23110247 lGi1810~2 W-22507 4fgt51a96 ll~1 _ bullbull ____ 30590 221132 2946 ~l~ 19~5 bull __ bull bull bull __ bull bull ~_ 197010211 13003391 131~l7~3 458 ZlO 70 102~ bullbull bullbullbullbullbullbullbullbull_bullbull_ __ 21427 13770 ~302 200 19rebullbullbullbullbullbullbull bullbull __ bull bull bullbull bull 15418448 11070038 ~J1511-1 33amp09650 Ul~~ bull bull 172 92 lD2 38 38 29 lU8 09 1027 bullbullbullbullbull _ bullbullbullbull ____ Zl940118 118 ONi ~6 1amp46137 S7 5112 Of7 51 1927bull __ bull bullbull __ bullbullbullbullbullbull __ bullbull __ bullbull ___ 39085 21569 8777 69431 1928bullbull __ __ bull bull bullbullbull __ 800 64617 371867 GI 3~7 3(16 -5 152878023 1)-8 43270 21132 9824 ~226 IlI19 bullbullbullbull bullbull __bullbull __ _bullbullbull 1380049 49 ~M8 H 285 IO~ 38 I 2102713 el 129bull __ bullbull bull bullbull _bullbullbullbullbull __ bull_bull aM 04 ]4031 Zl9~ 5)77 1030__ bullbull -- -- bullbullbull _ bullbull _ _ 1 OO~ r83 5 lJI 877 2G 24g I~~ ~I 1 500 587 04 lQ10_ 087020 333949 nUl- 1333733 1931 bull __ bull __ bullbullbullbull bullbullbullbullbullbullbullbull _ bullbull __ 7m 917 78 217$18~ IgJ711~1 116841700 1~3 L __ bull bull __ bull bull bullbull __ bull __ bullbull __ bull __ bullbull 11 380 28 3 lOll 88 131 40 H 624 6 IQ32 bull _ bull bull bull __ 220 700 Of] 47 ~77 17 l(t] g51 ~ 372 726 05 I~~~__ HI 637 41 25 832 40 530)5 13709096 1933bullbullbull _ __ bullbull __ bullbull __ bullbullbullbullbullbullbull _ bull 1OOfj w 52 ~6lt7G_11 i71~0~~ 2145824871033_ bull__ bullbull bull 418000725 69708139 890181 488704245 1934 bullbull bull bull bullbull bull __ 2 05-l r083 42 2~~ 2~~ 8~ ~79 ~S~ ~3 2 859 522 ~2 )iJ14__ 22740308612100450LB 25110152486586882 1935 bull __ bull bullbull ~(lI~4~930 tO~~7I(l 75200101 I 7103070181935_ __ bull Z5 817 OO~ 1U J 445 1148 13 12 189 62 27 270 rw 91 1036__ bullbullbull _bull __ bull _bullbull ___ bullbull _ _ 737 ~2-l Gil 1 681 ampl 18 8j4 II 7gtS J50 76 193C __ _ 77 398 43 2 786 8Q ~5 20 80 210 43 1037__ -- ------ bullbullbullbullbullbullbullbullbull 1 142 ]78 35 _-- -- - - bull _1 __ _ 142 376 35

TotnL __ 52 951 497 12 4 280 4G2 ~7 ~ 117 47 57 271 un 26 mmn_nTotaL bull __ bullbull nnn __ 1 17355l~G 3lll7J291IlI 333l21I972 22 1lJ Q5l 22

TABLE I4-J flJlordy income-lltu O~$e~~lIlent6 during Ihe fi8~al lfar 1937 by tax year8 TABLE I5-Tax ilem8 a1pa6d 10 he Urmiddotcd )tale Board aj Taz Appcal8 during

(aJ TOT AL JEOPARDY ASSESSMENTS Ih ji6~nl mr l03 by lili IItar8

y= T~

1917 _ 1918 bull __ bull bullbullbullbull _ 1919 __ __ bullbullbull _bullbullbullbullbullbull _ Ig20 bull __ bullbullbullbullbullbull 1921bullbull _bull bull _ _ _bullbull 1922bullbull _~_ bullbullbullbullbullbull __ 1923 bullbull __ bull __ __ bullbullbullbullbullbullbullbull_ 1924 __ bull bullbull bullbull __ bull_bullbullbull _bullbullbullbull 1926 bull bullbull __ - _bullbullbull_bullbullbull

middot1926 ~ bullbull _ __ bullbull _ ___ _bull __ bull_ 1927bullbull __ bull bull bull bull bullbullbull 1928 bullbull bullbull _ _ 19211_ bull bullbullbull __ bullbull bull 1930bullbull __ bullbull_ bull _ bullbull_ 1931 bullbull bull __ bull bullbullbullbull _bull _bullbull 1932_ bull bullbull bullbullbullbullbullbullbullbullbull _bullbullbull 1933_bullbullbull _ bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1934 bullbullbullbullbull bullbullbull bull _bullbullbullbullbullbullbull _ 1935 bullbull __ bullbull __ bullbull bullbullbull _bull _ _ 1936 bull bull bullbullbull bullbullbullbull __ bullbullbullbull _bull

11lt37-middot-middotmiddot--middotmiddot----middotmiddotmiddotmiddot---middotmiddotmiddotmiddotmiddot--middotmiddot- 1otlll bullbull bullbullbull_

$20 100 ~~ 20 In 8IJ lQ 765 75 I~ 5W n 17 132 ~G

W 921 4~ 60 294 9l l3l~~ 197 D19 2B 1M 11llS Ilt3 ~70 77 ~(lf0IX4

1Stgt5912QI ]401 Ill) r5 l 03l 1gt3 77

88IIOO4~ 362080013 6lIl41I1lU 6 961gt 108 77

lao 133 9Il

~ ~~ I

Intetcst

U3 ~70 ~9 13 tOO 3S 108~30

10 Mi 3J 3~lO5 80 4~ ~70 51 ~6 57 73

16481887 I~a OOJ 91 00 700 5~

176457amp8 4W5l07ll 131gt7571 4Mnt73 28~OIDM 1~84flt828

1lt2 28013 678 77~ 1Il (G3 612 22

43B117 1[5 61

bullbull 238231

P~~~lty

$20 amp~7 17 0 8Zl 60 371671 t rgt11 43 ~325 35

1503067 172902 ~2~~07

UI2171i3 9~1~164

lb7 ~~5 300 (rg (12 325 OC8 I() m~~Q30

~IO 25 il1i go 02 ltlid 37amp (oJ 164 1M 02 19~(tl~7

213M0l 771 ampt

4 lIM 3Cl 61

TO(61

$5448711 4347878 21$485 30 m68 73 664 21

11853963 12312466 U~ 2485l ~58 270 70 338 113 34 677323 00

I (184 634 30 2Ull6lIs67 211gt184468 I amp 194 00 l(1Il40072 460048780 6 4~ 638 oH 8 224 624 66

U32 41g18 33048673

I 32 8M 136 42

------~---1918 __ _ bullbull bull __ bullbull __ bull bull bullbullbullbull bullbullbullbullbullbull _shy1910__ bullbullbull bull bullbull __ bullbull __ bull ------- bullbull-- --- bullbull --_1920__ bull bull bull bull bull __ bull __ _ bullbullbullbull __ bullbullbullbull 1921_bullbull bull bull bullbull bull bullbullbullbull _ 1922 bull __ _ bullbull bullbull __ bull __ bull bullbullbullbull _bullbull _ 1923 bullbullbull bullbullbull _bullbull_bullbull bullbullbullbullbull _ bullbull __ 1924_ bullbullbull __ bullbullbull _bull bull 1925 bull bull bull bullbull _bullbull _ _ 1926_ bullbull __ bullbullbull bull bull bullbullbull __ bullbull _ In7_ bullbull bull __ bull __ bull bullbull __ bull _ 1028__ __ bull bull __ bull __ bullbull __ bullbull ____ _bullbull bull __ 1929bull bull _ __ bull __ bull ___ _bull __ bullbull __ bull 1930_ bull __ bull bullbull bullbull _bullbull _ ___ bullbullbull __ _ __ _ 1931_ bull bull __ bullbull _ bullbullbullbull bull bullbull __ _ 1932bull__ bull _ bullbull __ bull _bullbullbullbullbullbullbull __ __ bull __ 1933_ bull __ bullbullbullbull _ bullbull _ bull 1034 bull _ bullbull __ bull _ _ bullbull _ l03~ bull bull bullbullbullbullbull _bullbull __ __ bullbull_ 1936_bull bull __ bull _bullbullbull _ __ bullbull

Total bullbull __ __ ~ bull

~ I~~I19J~4l $34~1 588llU27B 1~05~ I

4ll1~1 lliY-13 8Qali8 llgtU~~

297104 0i72J 11~M7b 23rgt680 ~~Jflt26 11J39t111-t 146[1gt131 40lgto~2 1l1li]428 S2~lJ60 6683t[~0 3gt084180

275995573 70517123 U 510 48213 843810 86 3 412 930 Hi M5 142 54 4818 217 28 300 579 31

13045f45Zl 37486438 2595890368 40191809878280174 51103483 150234883 24d81lG40

15044085 __ __ bullbull_ 78 105 630 OJ 4 521 721 I1ll

9ampM~0l414 685841332

44ampgt84 1000076 3018828

142 500 fgt6 ~()211l90 ISd~4358 25~131118

11)10)-00 346511698

10354 JOL 91 3 911ll 072 6gt 5 118 798 59

1~42()50982 2ti3rgtO8ZI770211302657 174021529

lfiO44085 82 717 25L 6l

WCmiddotU-----tnWlampIiJ1 7fliMJi~tzt m1

____________ bullbullbullbullbullbullbullbullbull

----

-- ---

195512

Pound

30972

00 8712710

~915 J07

2712123

-------- shy

298 5 695 814

middotmiddot4oiimiddot middots ~28-789)

1 623-sismiddot i-75i170

TOBACCO CIGARS ciGARETTES ETC -

Nllmber oj jaeories alJPraled leaj 1Zbaeeo a~-d other maleriar~ Tscd ~(71r-dar year 19SG - and by Slntcs ~

~i~~~~~~~~~~~~~~~~~~~~o~~~~ ~i i ~umber or reel-orles 1 Meteriels u9ltlI 1IIoorolmj~ lmiddotolw

~ [n busishy In busimiddot umiddot OLl mshyOpened Closed

Stemmed _lleiiS Aurar 011LioorlflIn Drmgteag Stemsalemmelt ScraDs l~ti3leal Jen I Janro 1 leal IliI1

---I__I--I-~I-~I~-

2 9G9 770

PoundlDulldPound Pmmd o

1~ ------6O~7middot -_ 2134i 111498 29022U 14 5946 J_15120776 12 1772 bullbullbullbullbullbullbullbullbullbull _ gt4712 199 17231 4400Zgt ----~~OO-

1 691 l4~ 83 3830 bullbullbullbull _ _bull bull 844 2 773 730 c (~ --8047439- middotmiddot5486620 190318400 005

lll132421M 200 123 12~85057 30 IlS 63

1368 145~~4 ~n 15 lIOOI 172 7900$1 26

4 123 (JIijJ~8)~ 492o 13 791 4~3 --middotmiddotmiddotmiddotmiddotmiddot~55middot middotmiddot56- - 59577 49~ (I 2[ 3000615_177eU 3middot~Q 1677356525114441313 1162 _5103 7middot3 4~fn I 120 3gt13 -

~ 57456 4AA 1493479HI 8kl 3 ~70 2(Jf04y~ 374 701

W

bull

0-113 __ __ __ bullbullbullbullbullbullbull _- 2-S-i 1 003 3502 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull --middotmiddot481965 118222I 461 1150 3857053

1)

94 JI I 28715

lSl ~7~ I I~ ~ _ bullbullbullbullbullbullbullcbullbullbullbullbullbull

1901091~~~ H 2091 44 G05440501-1 I I 0 Wbull nr M

--------_ shy24 nG r _ bull104113703 14484974 I I ~9 fR3 6Ii 5012JO n j 19J

First Ohio_bullbullbullbull__ _ 1 1 Ie 1IQlIII00 ~757930 3721130 11gt88 3MZl7 1~I3~n fr~32215lGI2~11 l~7777~Tmh Oh bullbullbullbullbullbullbull 2 7 lBGWI 219l42G 1333317 48W6 ~1)5OO5 llOl571 ~~~W1 1n~a 7GlO407 FI~vth Ohio _ o 0 1 _bullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ 1862 I l ~l~ igl(Ul Ohi~bullbullbullbull 1 2 ~O 45578 3975 198078 61210 S07 bullbullbullbullbullbullbullbullbullbullbullbull --------- ----------- JI5g8(~ ------------ shy ~ ~ 115 125Ofll 19674 lOll~~ ----i3ii-5Wmiddot 189030 middotmiddotmiddotiiiijmiddot middotmiddotmiddotmiddotmiddoti~7~imiddot middotmiddotmiddotmiddotmiddotifii-i 17-ll~~First ronslhanie_ 0 TIl1JIh r bullnusmiddotImiddotnie _ 1 0 73391715 523725 420010 2G ~70578 ~~167 ~6-10l1) 5I~7~~1

TI_middotmiddothj p~middotIm~ o 3 11 6200 250 763~lI bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 3~lt9 khQC1Ini_ 1 1 5 41l8 5219 215 _ bullbullbullbullbullbullbullbullbullbullbullbull - 9M2 Sllllh enroll_ a 1 1 385 _ 12702 bullbullbullbullbull _ 1lId7~[)llh Thkolmiddotbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull o 0 1 1209 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbull bullbull _ IL~

Teo-bullbull 3 4 13 9747 M3 25 910 319946 10 Ho 280 1168565 408 ~O - (l-lJ ~I38 22~lI2 I~G

FII T~ o 0 1 60431 bull __ bull __ (bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbull IlOO _ II~IIob_ o 0 1 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 724 _ 724VITcli bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1 0 ~ 9014989 7298290 843819 1215672 2O~22J 1fgtJtitIO middotmiddoti-SoC733 13]]53 r2e38~5 Wl5hlll~ilt_ I) 0 1 __ bullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 69 bullbull _ bullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~~

$ Virgioibull a U 7 432(OOS 520690 bullbullbullbullbullbullbullbullbullbullbullbull 251~1 41)7~~~ 429433 2152659 Jr211~7 jrnusi_ I 4 5 1300 255 158031 12 2549 14 IUC 2lB 111291

- --I---=+c-=+c=I~c-lccc=-lccc~middotI=~~-=I=-=I==Tolnl 1~ _ ~ 5 ~4 61gt1 105671657 54604252 29238473 21773021 iG3714G5 Zl9781B~ 3YI~I)4~j llWJGampl ~7~7Zi252 T11935bullbull _ 50 ~~ 702 m3812lG 52564875 30947752 203~2927 17 781ZlI Zl(1481Il JIl2~tnr 271088IOB 36241778

----+-c~+cc=middotI~~middot~~I-=----I---c~I~~ _ G I ~ ~200361 2039377 1430091 bullbullbullbullbullbullbullbullbullbull __ il~3~2 923145 2221530 8221474Dr ~6 _______ _ 38 bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1709279 _ _bullbullbullbull 1409736 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

TOTALS FOn STATES COMPRISING MQR- TITAN ONE COLLECnON DISTRICT

1Tndultlos only lhClSe Droducmg 3 tuable prodUct eltcludmg 221l qUEIgt wonulIelunrs hQ Qpernl1fInS are r~por~J JD lnLlegt4

BTAT~ Pound G ~3~

8 (OIJ rl~ 2(1(04179 4111437

~8l (-11 11 4fll Zig 3527976

H

137

8il

bull

W n

H

PtJundbull California__ _______ bullbullbullbullbullbullbullbullbullbullbullbull 21 ~04 mlllOibullbullbullbullbullbullbullbullbullbullbullbullbull _ _______ I 8G 73 MISSOuri -- 1 71~ -I~

2013New Jersey ------------------ shyNew Yorkbullbullbullbullbullbullbull_ 7~4Jl Ohio __ ___bullbull -shy n ~Mn

5-1J rgt49Pnnsylvania ---------------- shy

Poundgt 12lt jl~ ~JI (l9 THllJ2 lZl81G

19n 33G 5 1~5 +17 11gt1(1 1r

Pod M~

1)1431 3 ~70

l Ij(] 21 fJlti 1l~ 1l1lt Z3ltJ ~OO

Pound

--i-~ci-j~l-

141347) IS57053

SS810 101100 lS~ G5d

Pound 11971

877 6gt0) 5004300

4B9965 20955

2434044 312 lI22

Pound 14029

2773730 4 Mil 84S

118222 H005

9 ((g7 OW 28119B

Pounds ~ ~W

5 69~ B14 ~712 123

195 12 31541

6 6l5 13-3 53~ 207

Ponds 2-1100

25115759 33570 G5

811(111118 32lt15777

46615 SS9 7 1f2 203

~

-

__

TAllLE 17-11farl]jaeiured lobaeeo Ouantity mMIIjaeiuTcd on hand ai commeneemenl and daae of year removed for export and iax-paid (alendar year 1936 by cuIcelio di~lriet8 arId by Slates

Plug [wiL Yi~e cut Ser8p ebwmiddot in~ smoking ~n1 mitT

On hand Jan I

l Ig36

--~

3392

413 - 332181 7299 r17

57507 12 5UOM

- Z1 3l882 ~

7327527 871 613 116001 7449l)

4243110 - 63 70g

49281 8855774 30 971 4~4

-

22 S9~~

~I

S153 U

311287

fl ZO Ml1J ll99

100250

llH2 SIll)(

l3 ~

5 4 7~13M

~ 327

_

~-------~

8 OH 269 35121i5

Eleventh Ohio_ __ __ --- ------ __ -_1-__-_-_----_-_-_-_-_- -- -bull 1700 1700 I 1~0_---------shyEj~hlntb Ohio - _ 31Y1j((j 32OlHl 32OOUOregon bull 171Yl l 76 1 7i1 _ _-shy -__------_First Pcnnylvani8_ __ 186 ~51 1 ~ll fG7 1 sl 621 4156 1 S41 677 3249 --__-----_Twelfth lmiddotenmylvaniR_ _ _ __ 11187 I-12 1g~ 59 4831291 90212 4 (IM W3 Gti1i57 3105Twenty_tbird PenllS)loanto_ _ _ _ ___-__~1 ~2 141 8233G 82 400 317Rhodellan _ -__-__-_ lU8 85a W 8 78~ 00SouthCeroliu_ bullbullbull 11 OJ 1201gt 970 129M South Pkltlta bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull l 209 I 209 _-__m Tenllesltoo_ _ (2lI 42l21717770 10bull 585 567 1580S3 19741 GOO 11977middotirstTeIS _ 1~6ti7 W557 4622 16224 Utah bullbull _bull _ _ bullbullbullbullbull _ __ bullbullbullbullbull __ __ _-_ eM eM _----_-_ VirgmUl _ 15~U07 ~J02~ M 2H 2M 2Co 193 532 453059 20046591 377521 I 570 770 Washington __ _ ___ bullbullbullbullbull __ ---------- ----_ - West Vlrginia bullbullbull Wisoooin __ bullbull __

fatal 1136_Tot1 )(135 _

__

Iltreo __ D~ereasebull_ _

_

bull - bull __ bullbullbullbull _ 7 7Z1 32 7723325 62957 7 77fo 282 101 M2 1024135 374 Ml 15-l57i 155617 4889 J50 ~36 5274

347976ihG 6 81 ~G 354 550 102 fo128916 3 1~1 142 2 01)70342727851 7392 Sf 350 lID 71t ~ 583 122

~ 2i8aM -__--__--- 44)(1388 ~OO 472 1423939 8092G7 rn~

TOTALS FOR STATES COMPRISINO MORY TIIAN 0NE COLLFCTION DISTRICT

1 7IJ 320011

1 7i1 1 8~~ t2r 4814141

8~ 182 8 1amp~

12721 1 ~[P)

195k)~amp1

10nu

2l ~H so

7 fn ts9 15 26~

3-J1rISI037 310 4~ 3~1

I ~1~ ISO

3j~OO

~ru3d 3 ~

~IlIUjO(

amp73amp~J 3R H J[j~ G 1 12 71 2 289 7R

21762 3 5[bullbull 728 M

8321)32 n~l

4H5L71l la62

1l3l2(jO~

27 17 18

~~ 100 jG (1 GI~5t5Jl0

~~Jon411

Pod ---------_ shy

]517 I 9t8 743

no 1 2l1

------_ shy

POllM3 -----_ shy

I 523(~r

27ot 9816 0888

2289tO 174 481

PO]nd 216934

25180386 1257421l 7327877 2 W8 lt159

45 340 056 oj 579 007

Poud 2H 3~

2 7lJfM9 35 213 lJ67 i l~7 7~

~ 175 M2 47 053 ~98

Gl~H~

stA1R I01md Pound ~~15C~lif~rnia ---___----- --- -- _ _- --- shy

lIIinois__ bullbull __ ----------_- 00 89710 ll)(l l~()MiSil~uri_ ---______---- 20087135

New Jeey _bullbullbull ___________ 11442-- - --------- ----_ _ New York bullbull ___ 20 4~r--shyOhio ____ __ ---------___ 1(83J11 3~55)~

Qt gt1Ptnns1vania __ -- ------_ --shy

PImiddotnd- ~W 34~

16 795 ~9 0 ltI 31J 31

73~ IL11 2 1l6 018

l bull 408nmiddot1 r848m

IPgtund l Jl2

m002 9 11l1 10 ()91 38712 m~M 70m _

Pound Pound J Zl~ 2l8W2 11218 56 9 flOt 2H (0 9~9 t 797 172H2

7201114 34 466 851 G 20403)_ 18 TTl) 7 ~~8 798 1 320 9~3_1H

~1217 2 123 169 ~2 1702 ~ JS3 (7 2l1 8$ 8 -HIS 134 44 ~ )05 6778351 1 219 5r~ 18

Sorapohewing toboooo heretofore classified ossmoking tobacco hfS heenreported op~I1lltlly hy monUrcturerS5int~Jan lUll ami wilh OIIutr is included with smoking Iobac

in th is table tho total of each class llmnnfactured during the year is os follows Scrap chewing tub1lOOU i53Hil~ poultJ~ ~mollJn~ tobaCltgt] 104000953 pounds olld snull 38022~5

Iwls bull MnnllfctlJed tObRCCD was also removed from factori( without payment of tax 11- rDllw (a) Fnr e or(I Unll Slntgt Fii I I Illl~i 1~~ 18 l0unt Kcntuc1ltT 1500 pound

MicligaD g60 ponnds first l11olJl 23212 pounds North Carolina 128100 pounds Vlr~Ulio l2M puund toUl ~ LOM~ pouod (~) or use os ooa stores Firsl 11IillOi 21~ pound K~ntuoky lamp7 Jonll(ls first lfissouri 6389 pounds North Carolma 19462 pounds Ot ohio 1amp1 pounll Vlfglnb 7~(J pound total 3middot1708 ponnds

----------

----------

----

---

-------------

-----------

00 lt0T ABLlJ 18-Ci(1ars wdrJhin(1 more than J p07md3 pcr thall~and Nllmber oj facloe~ opcrated qllarllify of toboua liB ed mlmber of ci(JarB mamshy

fo~tured 011 haTld at commencement and cl03e of year Tcrnwed for czport and I=-paid calcwZor year 19JG by eollceion iJiBirct~ and by Slales

Cr~8lS weighing more han 3 l)(Iund per lhOltI98ndNumber or radorl TobRcro mlltlln making ct~nr~

Rellloed In busimiddot

In husl- SereIIScutshy On hnnd On hnnilne MnnusUrntcmmed StemmedOpened CII lleSll tln~ ntld Jen I Iron JBn 119~7 Por~onaJRn I lurollJanroI elllplnw conumshy Te_-peid lion

roo

-------------I---I--I-~I---I---I orTRleT NumbXu~bltr NumblDU1ldPoundAlaballla bull 127MMO OS 15 JIO(4OSH m Arkansas bull __ bull _ 7497

First California -_ ]4 37amp1 Mli amplI 10312

IT 87fgt7133421 11110 U iO 41H g 8-13 717 Sixth Cnmornia bull __ bullbullbullbullbull _

Colorado_ _ _ 1I9174

4610 2377 Ill 7910 lS22liRl

~ 7~ 3~ ~OS 0317 12M2

Conneellent_ bullbull __ bullbullbullbullbull _bullbull _ B7~ 1)10 72101 lJOJI3711 3387~ 412529

Delawarebullbull __ ___ - ~ 7r ~21 61 91

M 2 127 l~lnl IIM 1830Florida_ _ 4ZlISl312881)10 74MOS m~1llIII 21rnlli7~ 197 Georgia - bullbull _ M IIG 472 MOlS 12079139 37~ 3OJ ~Idho_ _ _ bull 723105173 47111 1M OJ~ ---jaocoshyFit mlnnis_ _shy 407471313051llI IYIi -2 Eighlh illinois _ 7~ 44~I~MO 31576 II 919 rlll5 ~~Indlana __ bull bull _

m ~

125 J06 ~ 071 OIls 2l73zfl OIl G7~ Ol~ 234l110-a bull bull 4110 JIg 11iO3l7 Zl43f17 4~9 lOOfllKanS3~_ bullbullbullbullbull _ 137~ onlM ~

bull~ bull

H

bull KeOlneky_ __ bullbullbull _ bullbullbullbullbullbullbull __ ~8 40700 4910IlIl6 410423~ 142143LnniiaD8 __ 41l17M 3i4em 71058361 2 311 1m Maino bullbullbull __ bull _ 41IOI 2510 22Mom 4902~

~ no~ bull bull

lgtlnrlland_ _ SOl ~7~ 65700 12_ 970132 197 9r1 3lftiO lgt1huset~lt __ bull _ _m 16G 1m 4083Il819 352JllSl 2i~ 703 llichil1lnbullbullbull __

~ U 2H8232511lflotl 612llfI 23)516 Mol 7398933Miuo=ta bull __ bullbullbull

~

is JOIass First MirL_

G-I~11 23~lO 12ll2llm 1162001 110033 iUh MIssouri __ bull__ bullbullbull _bullbullbull

123 21 lOS G IU 4en 1110 4fl~ 7 ll63 Montana _

2(I1111l bl110 23281813 4UJ811~ 8 ll22~ ~1lnJehraskabullbull __ _ __ __ 2 27 7UOIIO iI415 5 amp0

~

=eloda bull _bullbull _ ~ j9lXM 1 7~1

=ew IIamhire _ _ 181H77274 MI 7llJ HiO Gl 210 Ull

First Jew Jersey bull bull 1fgt(40ij Filth ow Jersey_

3012_4gt11 lOm lOO 97n 343 961OIZI ~03 7SS~~12 3lll mzsl 407amplt12 IlG 214174follw H mbull

First =e- york _ bullbull 23Im Seoond Jew yorlr _

I$ 0 3M7 771)1(I41ll 71407004 145WO

ThIrd Iew york bullbullbullbullbullbull __ bull _ HI Wi 3lOlS 10 21~ 145 351lm B 4li3 jOO 129477 fl 440 ~2(1 3lH~ 124 17331tgt~ bullbull

---Fcurteenth j-ow york _____ bull Twenty-first 10- York bullbull __ TMIighllr New York__ Norlh Corolino ----------_ North DakotR __FirsIOhio ___ bull ______________ Tellih Olrio ____ c____________

Eleventh Ohio ----------- shyEi~lr(eentb __________Ohio Okioholllll ----------------- shyO~on _____ bullbullbull _bullbull ____ _ Fir Pennsylvanla _______ bull __ T-cHUI Pcnn)middotlvRnia_______ Twenty-Illrd lenmyvunln_ Rl(~ie 1lanlt1 __ bull___________ South Carolina ______________Sotlth Dakota_______________ Tenneltsoo_ bullbullbullbull ___First Tens__ bullbull _________ Second Telll ---------_Utah ___ bullbullbullbull ___

~~~

VermOll ____________ bull _ Virginia_ W8lli~tnn_ bullbullbull ___ bull___ We Virginia_ ---_---- shyWisoonsn__ _bullbull WyoIllIn~ ___ ---__-_ _-_

rota 193~ ____________ Totnl 1(IJ(i_ bullbullbullbullbullbullbull _

IllcrcMO____ bullbullbullbullbullbull __ bullbullbull Voereso_

stATE

C](um __ __--_ lllinolL Mislllrl_ --------_---_ New Jersey -- shyNew York ----- ---- shyOhio_____ bullbullbullbull ----shy

~~~ ~~

PenuymuIa __ TexRS_ -_ _---- __shy

417MO 11101 0 2lJ gl~ 01 007 zg00 amp14[gt8 GIlOSIOO9 5345 4~2 127691 7700 0010 6 47~l4~ 411 ROl 4MMO _----_-_ 2~ j91 5451300mll~ IG441ti ]1II1II 7 ~21 170 I 4~41l3lI10 1l2 1470lro ~l SO 7 4fgt1 400--------_ bull

~

24732 m 1gt04 0510 Mlllr-m 1n 701 50259 35 02(1 400Slum ---__----shy 1rnI Mt[) 1100 --_- ----shy 17700

18i-j71i bull 4112 fKlI) ~gtll Olbull 29 ~t7 121 middot--i72i5ilimiddot 20IJ077 ------__-- 28 S7~ 1St37211 ~~ ro 29~ 741 214ll8l lr4oAI9 fl~AlOH ~ll~ fi21 1013711 101274800 14101~ --__-__-shy

ltC 170 1A) 28 l14 I J05 775 150057JS 1fI Ol~ If~ 11~ 1114 0~7 W 187 531 2OIGmfi 3011218 __-------shy A5O 15 (7 100 I 13~ 12il -------shy 907 9759 493976

~2 I~W 30 l25 m 211012 -----_shyH 41J[gt4 ~nl 1411 492 018 I~ tJiI middotmiddot----i8O- --__--- 11843 477375

20 M7 002 R8rAlll~ 5 7H~10 roOl 010 637 40 ~13 451 81OO7B97 1l81SOO IO~ 2S9 1155751302 M ll211 ~ 71701~ 4 n4 247 Olnll~~ I1M13AA 1741271n 34710 8478 ~41 997 41iO

11l~11IllI 10110 ](1] 1~11 M~I~85I 168228226430072 5RSll528 30 BSl ~1 O~I ~ 713 7 170 H InR Hili 7 ocm zro 1703280 2 220 ~39 _--------shy 738170 14010rl 2 roO(] r~~ 8112410 22 ro3 i07 1212~(IW H j(~ 8100 ----------- 104 210 IC~ 9B3w jI~W1~ 1178 ~7I 737 371iO 4000 2087 272 fill]

2r ~2fgt 10471 229242l JMZlO S7370 ----_ _-_ ~= _---__--shy

II ~1l 2340400 232 ~~1 111807 (lj831881 3-19471 __ _---shy llW 1O9~14iO478889 J 1~6 7n877 77300

ar n~2 aO4ro 1003008 I 316 lt m

l~1 2789 = __ - ---shy

411111 1~roo I 020 041 11 92~_-_ _--shy ~ 1A(W II1400 18 oro

a12 l~r079 Irl 211~ m140Zsr l7 MO 012 27282047 ~middot-i285iimiddot 6 147 2fI HO 774

~ ~ 4 wr Og~

I ~2J 2 IU7 agI80l ~n~11i 18210 1lfiW 39~ 2iO 1~

_--__-_shy1~Ilr1O 8R ~3S 6142100J 17~ 11 rl70 ~on 123K017 3 ~72 1110 _shy ~ 10 __ _-_~1l0

2l2 ~21 O~~ 87 ~71 146lll3 27 217 2~1 l 118 374 l2-H27~ 3IIM4 ~ 740 792

211------_ __ 74007 II ----_- - _--_shy--- ------ 75

~4005 770 4Ii2l M7lllml 11 ~89 4~ll J7U-I7IHi 29R 761 ~1l8 ~ f~5 l~351n27RGI~ ~IO 11~ 780 1722nl 5lGO11mOM 5100

--- SIJi 41I0~ lt10 122G21 181 ~lO 014a2 n12 3411 l~ a4 022 3rl2 18U ~O7 371 141 O 3S2 li27 4 ms OM 31l1l21l87428I0__-shy --_ shy______c_ _-__-shy--_--_

-- shy5 B37 lao 2 1n I20 2 llJI 007 4tin OIlS U~B _--__-_ _shy 4n41OOO700 4~n U70 an foO(] I 2727M

112 3amp1 --_ __ _--- ---___ _--__---shy----__--_ _-__---_shy _-------__-- 3 417 4~0 -----------__-------shy TOTALS FOn SIAT)S CO~IllUSIK(j MOlm THAN (jNI~ COLllWTIO ))lSTlllC1

]od Pnd Nllmbtr NumbPou~bull Nmbtr NmbtrNmb Nmb

1r0 71~ 47U M 4Cl 410 ~ 401810 10 amp17 IlllIl1n ~rll 12 8rf1 lOll Il)II1nt lfJ05ll4o117 ro 418 400 1n~91 I~O liM 38281518 I rol O~2 1 7f7l71 ----__--shy 482 UIG a7 mo 3r~ n

~

2V [114 1714iO 71301 29401213 Ol4ZH A7~ 137 - _shy H79X00 2902131-1ro1gt4 n 7 ~2ol ~711 3m 41~ fillS 8(1144 3 O~7 ~73 27 280 ~~ ~

404~ f~1II MlIllrJ~Il~70 61111~07g 12J OO~ 1IIlO 3 SOlI 1M I rl 7~~ Zln fta 219 74~ ~72 01 MI 111 l6 t100 Ai5309 21j~OI ns 00 28 78(

L a4~ 0111 2 7ro l1~ 2O817ll8II 12 In 04~4~t ~1~ 11230051 480~25 mI 4~2 4B7 --7275roshy00 m 22 002 ampll ~ 8111 OJ12 ~[IJ B~O I 89~ 200 Il~ G7 ~OO S~I Jl)i~~9OOI Milt3l~ IlA4~7I~74 234 OM OSU 3~ 201 108S3U~ ~81~7S 35lm -__--__-shy II H2 11008700 The nnmher of facton m busmes hrludtJl those fnelorles hleh memJl~etrrI the ~mell ltIltBr~ ~hnwo In tltlblo 21 Ci~~r~ ere aso 1~11lnlo(] from teotori wilhout p~lnt or tlU fnr me R en slor lllllnla-I~OJ clgnl~ bull bull The number 01 cigars or wch class tClIlovcd u-plid at dllTcrcnt mlCl I shown ln table 10 Avcrogil qtlenllly or lC~rIObacco uscd Per 1OOOIBrgC dgars 2U4 pounds

--------------- ---------

-----------------------

-------------

------------------ -------------- -------

- - ---

8 -T BLamp 11l-CigaTs weighing mOTe than 3 pounds pc thousand bullN~inheT remfgtved tat-paia by cia8SIB colcndaT yeaT 193(1 by ClJlIcdioTl di81ric~ oTld by Slates

CIl58D (mllnCIlSoI 0 (mnn_ I C1s D (man_ UrlltlllrOO toulnclured to Clas E (manOloss A (man_ YI~llUrad to reloil at moreuiecluroo to rotiJ al morn retllatmorr ulured toIhan 1 rontltl roraJ1et mor~~tall a Mt h~n ~ oonlll than Scents ~l 01h and not Totn1mry~ Ihan e~dl and not each anrl no Ulan 20 cents lsmrllgtOOmore HIM 20 mh)-1lumOm than 8ltems eRohlshy more hau 15 e~nts each)shyIsmiddotpoid at $2 fft[seacbl shy cenls ea(Il)- Dald a 1350 tRxmiddotpoill ilt~Imiddot)[id at $3 Der Ihou$aml (lOr tllunsund I-llidal 5 1O~0 frJr lhowsod (lOr ~houSllnd thomand

Nnr NumberlgtISTmCT Vumb Number Numb NumbAlahama _ J 0)( ziMIIOiD~ll 6110 00000 ------_ --------ArkansaB _ J 17~ 4~1 OfO 585 ~21lt1 ~O 38~Fit California_ bull _ _ 07 28~~3~ fOO 2S1Ill72I (lB2 314100 2 rl0 Ml 23100 ~~~

555Sixth Calirornla _ bull _ 2G 4f~ 162151(JiG12 5405511670 12100 ~ DZl 2110 11Colorado_ _ 2 CllS 027 ~5 91 571 COO COO ampll oWlt000Connectlcut bull bull_ 1lpoundI J(J 096385651 3~432 1302l7CH l85 341 OSO 000Delaware bull bull _ 1(4 ~~ 42107 60ClIS] ltI~O 9075Florlda bull _ - ------280137shy---Zi838488shy 1~1~72l63720111301~U5 157 ~Ol 9 82a 124 92929OS4Georgia _ _ _ 2o Dot tllI12 1~1 75)]]~Zl071 S (175 26125489780Idaho bull bull _ 25J87If S2~7875 Hlf7OOFirst Tllinok _ bull bull __ --------336775------- -i5~OO7middot g4800I~21 llIl 1M 12518 ~O8138189002250 B6M Z76816M~6MlSO 1(1375 29000

Zl9 Bg6 9Vi37~- 1l78t74~~a~t~a~l~~~~~ S3 10 1li0 20725 14 ~37 004 8~OOIown _ bull S 724 24oj llA t89243 [(](I3 7Jl 8~ 86 l50Kansa bullbull bull bull _ ~ no BOO 3H tl8 Ir~ 575 ~o ---------------- ---------

O~

10 ~48 29~81O 741~)~O 00lMOWO 228281 --------jzG7Sshyf~i~i~~ _ 7l~JoHO IS 385 13456amp11121 5i7225 I 14 3il no 000Maine ____________________ _ _ middot2~I~~40 Il 7521713aZ575 ll~ 150 7~7 515

-----~C-------MeTllIlnd _ 2731~ ampi2]420 12~lou~n~90 311 ~o12074108Machusetts__ _ ___ _ ----ai~-1~ii- 4111~2~5 12I799H28 (0201~ 12 M7 t5Q I I~Q5S1l 7S1lMichignn bull __bull _ _ 5iH m71l1l31 ~9 1I(l1 11250 ~ lIJl u80lsa 562 41 I 72575862870Mnuewta ___________ _ _ _ 1)005(87 25 (J8Q tllIII 74 2~7 1fI~Q - -- - - --- _----shy~First Miwuri bull bull bull _ o laquo) ~~Ji) 13 ampll O~4 tOO72S0 3 ~aoH~37 ~71 47SIxth Misollrl _ _ bull bullbull _ 2~ g~~ ~~ (7 M8 5922 395 595 95700 ~l 060 --- _-----------Hontann bull _ OJIM1371)5(1 273800I~~ 810 ~ Nebrnka____ _ ___ bull _ 71 ~90 1 Mt B~714010 4750 24 laquol - -_ - -- -- _----shyN~v((la_ __ _ bull _ 12~ OOH 3~0 62S7 Q50 31714 ---------_- _shy- - - --_ - -------shyNew Hampshi_ bull _ ~l 7lSamp1 IM993IIO50927 OW 37750 10 S03 oro I 01~ First )few J~rjey__ __ _ _ bullbull _ _ ~010l~10 ~g3 ~lia 12910 3 892 000 IP1Z23lH3 201 HS 5100IlFilth Kw Jy_ _ 3-1525 4(17 UlllI oj I CWlfl 570 11I H7 771~13 092 9lt09 18320500 74110 l9OFirsl NQw ___ bull __ bull bull __ bull bull _Y~(k______ 72500310~ 1115 1M 029 ~75 350 ~I)~65 Mo M3 132029S 1amp~~Becond N bull bull _YOt~ -J S~I IT 81 S77 M~(114 759 a09~~ 30~~112 a3 213 1532444I 1 N~w Yryk_ _ __ bull bull _ 42 9B9 012 r12877 114 05~ 10 ~~7 21~ 226 67US2 HI 8S3 Xl 1~7 3(gtFoegtrleentb N Yo(k_ bullbull _ 1641278518 ~25 oli ~s 007 2102381855 7922 MJ58 1oSl 971

Twenlmiddotfif1 lew York ______ __ t 851 940 II 100 58~ 350 5451 390 12 M9 l3 rweaty-eightb Nw York (I S7~ 175 148 4C)() TJJ625 bull bullbullbull _ 7 161 4C)() IT Zi2 67 1orll Cnrnlia bull 15 9~ 9 __ 35 926 4~0 71 S52 95~II

h Dakota _____________________ ___________ ___ _ _ bull ____ _ gt7 71iO 115 [0 First 011io _ bull 27 (45 JI~ 19J 95~ 1015501 J 200 ~12 2~ 876 4Rt ai (I(g M Tonth Ohio _ bull __ _ 117 OW ~52 4 319 7U~ ~ 91 222 1M 274 8((1 341 501 20 Ievnth Ohio bull __ 15 ~1Q ~M ~fj on ~8 780 _____________ I~ 00 736 31 ~)(1 Q Ei~bwoath Ohio_ _ _____________ ___ 4S (ClI ~ 351 ~(J 1010238 J945 49395376 102 18~ 67

~fd~~i~~if~~~i~=== I 1 ~ II ~l~ --ii~ i-i) la~ ~yen ~g T 001945 -------- -~~~~- 1 055 i~r ~~i J 43~ ~ ~ TweJrtIJ Pffilnylvama bull _ lt1amp77V 70 (XI IO~~~6 lU3ll5 500 211997450 11444038Twenty-lllird Pennylvnnia ____________ laquo( 7 ~1 2 l7 00 0 v __ __ W 822 822 I]] 7811 87 Rbode Island_ _________________________________ _ 7 Jl~ 32 271 7 381 750 14 S~O 32__ ~7

South Carolina ______ ~O in7 9l 15 400 ~~ 250 5M 91)3 50 280 28 ~50

South DakotlL bull 2ig J50 20J Zl gO 272 500 ~17 05 Tenno-see __ _ l [I(l~ 000 1g 000 2ll 51 0 200 2 ~40 400 5 366 03 rstTexas bull _________ 84~1OO5 li4~3 2~29~5 10776 13110 10~31450 2947S70Second Texas bull 0 [I(l l 3M 100 _____ 77300 172 20 Utah bull bull ____ 25 8i lJ bull ______ I 000 ~9R ~ 801 8171~

Vormont bull bullbull IK ((lO __ 1S 050 36 25~O

Vir~iia bull bullbull __ _ 21 OC~ 24 3Z ~fo 323 900 261 420 774 ~Zl 8H 7Q Wasbin~ton bull bull ___ ~72 roo l 50 18 100 392 250 840 35 WestVirginla_ _ llt U2) 55- 12000 1600 ~500 ~ 8800861gt4 177OI~3a

WiS()onso_________________________ ____________ 23 419 4 )21 f75 ~OSmiddot ~j 90400 900 2fJ 749 7Q2 63 r~~ 77

Wroming_ -- ------------------ ------------ --------------- __6 ~ _ 1-~~cc~C=+~=~~~=~~=~~~=~~=~=~~=~=~=~=~~~c~~=~~=~~=~I-=-CC ~OO=-I_~~-=~m= Totel 1936 bullbull _ bull ______ ~ 19(1 856 roM ~ nJ Zl3 517 gt81 Ol~ 29248 021 550710 S 100 4lWa 12 (1(1 ~c 31 Tolal 1935 bull bull _________________ 4 120 5~5 333 110 401 3~9 464 ~9S 2Il5 26 ((17 900 525 tOO omamp 0amp 319 II 012 ~~

Incroo_ bull __bullbull __bull _ 379 200 700 52 981l 719 Decrease bull bull ________ 13 In lOO _ -~~~~~-I --~~- - --~~~~~~~- ----~~~~~~

TOTALS lQR STATES COMPRISING MOllE THAN ONE OOLLECTION DI~TmCT

Call1orls _ _ STAtE bull _ JHinoi ___ __ M jJ _ - _ Iew Jy _ _ _

___ bull

_

_

_ _ _

bull __ I~ ~rk _ _ _ __ __ _ Oblo _

___ _ _

_ bull __

Ponllraquohmiddotaol~ bull

T_

Numb Number Numb Numb Nmb Numbrr 47 ~n 747 001 0 17 [l3fl la3 357[0 6 t2O ~f 1J(i~ 430 $IS~~I~)

2f (116 739 m3 72 10 lOO IlIiO ~31l 775 12 ~l~ 37 G3[) 31i3 Illbullbull83 3~

27811960 102050 1068535 3500 4 ~OO Ill 021 35-1 til -l~I 61 456891917 22 21~ 190 12lI1~l92 3 300 1Of nl47 OllfUOJO 1 662 13~ 23 ~Ol 210 92-1 7lm gSO 42 8()l IIlI 2325H7 149 ~~~ 2gtl t07 126 (08218551amp0 4 g21 500 49757~1 314S ~l2 gtIl ~2 4UJ 510 780 21

173 sm 7118 ~ 280 lJ8 11~ 374 798 1021330 1~6W C fl5-l57J574 4OO)~ bull-J85 8480905 2G 725 2483045 1f 775 1 ~OO 10CJIl~5l_ 29 ~[O 90

oshy -~-

------------------

bullbullbullbullbullbullbull

h - gt h f I I m I I po lar da11lesli~ canstllllplion Irom ~1Jstam~20-CigtlT8 11mgMng more I an 3 pOIJU8 per I Qusano Jt ann IIcuree am n v TABL~ shybanded ma7l11ldrinrJ wareha1l8es cla88 6 by cla~q (ltJlelidar year 1936 1 S Remved ~~middotp~i(]

NUIgter of 1~r1I0Ij~eg bull I T1olgtCO U~d VoIlIe ltIfMallufnmiddot --------~---------------I al~mlIed d(n busi- In bus- Un Clasa n Clugtltl C Cl~ J ClllS1 Thl

Jon 1 1gtltmiddot031 C1ElSS Anees 011 Closcd TS~ slcmd Stemned ~crans ----------------------I----I-----I---~-

mlgtltr Number - mler ur - NumblumberPJJ PJd (~m 23m421 11 l 101 411 19lIl702 51~71li3 $28illl M lJ~OSG 1512031510001l bullbull ____ ~ 0 0 5 J-IBSI5 426 1

90 ~O 21g~ G~l I-----O+-CC~ ____W___-_ _n______l~l~ _ i deg I ~ 14~72Sg 3~lrrl IItFl7~5 _ 151i51 3~56~05 10~18_0I ~10122gri~ 90~ I ~719 87~ Ilocrea __ middotI middotmiddotmiddotmiddotmiddotmiddot ==1-===== 1004) --il251 bullbull _bullbullbullbullbullbullbullbull 2i811S bullbullbullbullbullbullbullbullbull - bullbullbullbullbullbull - -bullbull ~ bullbullbullbullDecrelllt __ 1 1 _bullbull -__ I _bullbullbull bull i84~ ---------shy

Ope~fl~iI~ltg[grT~~A~ ~lj~~~~~r~~~~J~hl~~I~~~ O~~~~~~~ol~~J]~~ci~~rjAJ~hg~~~~ ~~~ ~~~~~j~~luY~~l~b~~ti~~_~oa~~ ni~I~~~_ ~d~o~~ _~~~~~Sl~~~~~ Tille lll soo 311 of (h Tof Acl 01 W10 shy

NOTE-Aell qusnlll-Y 01 IBC Lnhruoo Ile~ ] lociJ d~a 20_25 pouri~

TAJlL~ 21-CirJars llfiqllirJ not tlrr lon 8 pallnrr peT thOlljG1lr Qanli of lobacrlgt lI~ed nwmbcr oj cigars 1Ifl7lujadllrtd 071 hand at IIJtllmenretlan atd claS6 aJ year removed jor exprt and tax-pair clllcndr War 1031 Ii caltedirJfl dislrict8 and bl 81alcs

I 1ltemOo I

()JJ lnwl Jan ] 1)~ I fOJ cxshy rRI]

l(rtMion (1L1r1~ Hi3S

On hand len I 1~1(

fmiufaoshyIuterl

VRlue ~Ilampltu]

---~------------------ middot-1--1-shyDISTRICT PO Pond lomd II r~-mbrr Ar Num~ Nmber

~~n t~Wr~li~middotmiddotmiddotmiddotmiddot - bullbullbullbullbull 20 middotmiddotmiddotmiddotmiddot6middot t ~~~ -- ----- __ 1~~2 $- ~ Florida ____ _ bullbullbullbullbullbullbullbull middotiiii~2middot- ~ow nl~ KI7poundi7 middot--middotlli7iiimiddot- m337 n003_~U 4002amp1 Fifth ell Jybullbull _ bullbullbullbullbull __ bullbull bullbullbullbull _ 184 10 2j~ 00 2SS10 87020 Hi r() ~3~_ rjSooondlewYork bullbullbullbull bullbullbullbull bullbullbullbull 7iC9 1m -i10 ~~O~r 5iO~r)i 392niO----rili 380~nOO 2~~lo ThirdNewYor)_ bullbullbullbullbullbullbull _ bullbullbullbull bullbull_ 12iC 2~98 2351 272~1iJ 1ltOfgt 1l~4Gr 20UOO 21[200 ]lt)1middot10 lurh Camlina_ ___ bullbullbull_ _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull ~ ~H i~ 41 g 111 8201 00 1 gtoi 130 17 ~72 010 11 ~j nI RlewnthOhio bull bullbull bullbull bullbullbullbullbullbull bullbullbullbullbull_ 1 li Il 1] _ Q~ 12000 middotlOijEighllioth 0h1o _ l91S j~ 5~Ul(l -----iiiiiii- 23lt00 5i1 800 ~8~3~ FlrstPnrlI~nj __ _ bullbullbullbull bullbullbullbullbullbullbull bull _ 21 9000 bullbullbullbullbullbullbullbull GOOI1 675 TwentYmiddotlhild rnmyhaJlibull bullbullbullbull _ ___ bullbullbullbullbullbull _ ~ _~ _ _ ZlS 8(l(l - - - - -l7 ~OO 25 400 240 700 1Bll fgt2 Vlrglnia bullbullbullbullbull_ _ _ bullbullbull _ ~ 855~ r4S8~1~60-1I3iJ7B2 8113mn ~~Qn 152)9rlr~ 11407212

ToInI1936 bull bullbullbullbullbull _ - 21111442 OO~~~ li~ - IsotVJr711-134M4CJ ~S99 ----Z-rrll 182W9(~ 1371~~ 1~te]1935 ~ bullbullbullbullbullbullbullbull bullbullbullbullbullbull bull __bull 270731 ~_lt)H 1~Iilgt ]iBrli~ 2025231- -14gt64C3 2IJ 1~OH4iS j384o~~ti

~[=~_ -------~ - - I~ ~~I=-~~ ~~~ -f 7 8i8middot 3ii3251 Zl 200 bullbull j fi2 12 -~--i~iJiJfj

TOTALS FOR SlAIIS COlPRIRJNG 1gt10111 TFUN OXE COJTECIO_c JlSTRlCl

POYld

24] j

Numb ~ 10

823If 5Ii 00247800

mb ---iiii37tshy

12_ 1O~

27 lnil

~

--5i1427900-25400 shy

Nm~

2C000

-

Nu ~ ) I M 00 9 Otl ~S2_ ~(

545poundlt((1 I 001

4Q1 15 MQ 7(~ 1~7 2i

CIjforh bullbullbullbullbullbullbullNew yrk Ohl bullbullbullbull ____ ___ Pnnsylvaoia

_ bullbullbullbullbull

bullbullbullbullbullbull_

Iculld

9 O~~ 1 l1~

1140

POllIlt

lOlOQ

1Cl~a wero alo rem~1 fwm Iorle awu~ pa)men I M Iat ll loll~~-(oj lor pIrSoo~1 COllSUmp(mO ao~ e]l(rnnonla] pUrlllt forI Celllorol~ 101 Cl~ars (b) lltr me e lea 510 VillPoie JOflOO d~

NQn-The nnm]wr oacl in l in are hhdt in Iablo lS A ver~c 1U3nlily of 1 (~baoc lJgt~(ll~ 1~O trual1(i~rs ~ ~Ol~n~

~- --~ ~middotmiddotP

-oj

--- ---

TABLE 22-CigareUes weighiTig TID m(lre llmTl pounds pfIT Ihol~saTld Number of fadorie8 opcraud quantity of tobaoco used number of 6gareltc~ ~ manufactured an hand at COllllncnccm01l1 aTid rlosr of Ylar remQvwi for czport and Iar-paid calendar year 1936 by colletion distrid8 and ~ by Stales

Dr~tRIff

Ft Californla_bullbull Sixth Clilornia ___ CerUrul bullbull Florw ______ Fit minoibull__ KlLlCJ~middot_ bullbull J-l ~hlSctts_ _ shyM Ichj~D __ bullbullbullbullbull First )Ii~ol ___ Fiflh New Jy__ Firat r-o York bullbullbull _ oou~ Ne~ Yor~ bullbull Third Now Y~rk_

Fourt~outh 1 ~ w York

Nortb CarQlina _ Ft l-nmylvaQlo_ Tol(tb Penuylmiddot

vauls ___ _bullbullbullbull Twentythi-d Pounshyyl~nI3

Vgiuia _shyTotal 193~_ futal In_ - -shy

10 _ shyn~a~_ shy

StATE

Calilornla_ bullbull _ ~ew York -----__ Prmnsylvania ----

Clgnre1l wolBhinB pot more then 3 pounrls per lhouBSndTobs ueclNumberoffRClOrlltl 1

Removed VeloM[n busimiddot Slt1tep- slenP11 d ~ Unlernmiddot Onhenduttln~ On hanrlOpeneu S~llmed MrlllfacturedClosl J~t Jen I 1936 Jan I 1937Jo 1 snd elil shym

I For oxpo-l TEIX-peidroo 1~3i ping~ - tion durin~ Ig3G

Poftl NflmllePoud Numb NumberNumb NumbPOld I 15~ 2~ 7 lilli S~ ~jS ~3~ 3 2(j9 7703 5~z 31H 7Z3 1ampB~50 212927000 3313 4H 900 tl ~IO 3l1 72bull (30 2~151 102 2M~ IMOlO

bull -- shy m 2HO -00 __ __ _-shy 5~00 lG20__ --_ _shy 5400----_ - --- shy--_ ------ shybull __ 828 1gt36~ 880 ~2 3 48middotbull fl- Q3~ 6067511 6l2 -- - -- _--~ ~ 8QO t SO~ middot1140 -~8138 700 -30832830 bull 7 QS7 546 91910 11319~O~22~19036 705 1147I5ZS700 no 55amp 500 331l1~1200

_ 521516400 7 7~~320 713725 7 23r 410100000 2170021 bull bull -- _shy -- _-shy lU~ 51ni~00 ~057 320 I~W~$~~Ug 778220 _-_ __ 7 ~JO ~oo Ig d7~ 18__---_shy 18 amp50 83600 )80600 --- -i-10-440- 5221 (1(1 bull

bull

24472m 13 117 195 20914 G ~18 of 70 0 8B 582 120156810 41180 15213100 10 itl 74a 00 W 7~ CW R pj5 10000 M )JO 1626015735bull 183526middot 1 312 middotO~ 018 4J~ ~1~ ill] 28~ 160 l~56790 77 500 rl ~8r il~ 1 [lt57 12909 15 3~ 6 SOJ 370 13~ ~2 313l92 21000 01gt10010 19 9tfi 73 17 (OJ-_shy 1100 shy 57500 1728000

H

H

bull bull

M

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71~00JFilth Kew JersCl _bullbull __ ______ 615 000 l~ 122 100 l6~1lOO

Firgtt Now Y ork __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lO OCJO 10001 Booo( Ne- York_ bullbullbull __ --5ocil middotmiddotmiddotmiddotmiddotWOOl____________ bullbull 1]0990 Ul WI)

24000 bull _ 24000 jorth Cnlonna_ _ __ Third New YorL __ _bullbullbullbullbull

21720 no 189550 470 1831813710 4~7620 S99i1(8oo Irst I eUDylvampma bullbull 3 ~20 00l 62800700 55635700 150 OJ 10 4~10 000

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TotaL __bull _bull_ 217S9172lJ1 (2-tO~9300 6 1~0 3Ja 9S0 1701 GlO I 33587Q000

CIGARETTE PPER nOOKS

CIGARETTE nBls Numlgtltr -I

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POllndNumb Number Numbtr Numb Pond

__________ bull

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JD bull __Second Tons_ (1 0 J 0 ------- ---_ ~---- -~--------Villlinb bullbullbull _ 31~ 1~9 13~ 31l 799425 13011514 2819rs 287 117577647 _ lWOlf

W ~hlon _ I ~ I 0 ----2iiiii68tmiddot _- 1 010 l 19 il))12 3 r ~West Vir~inia_ lR77 1877 Wiconsin _ no 12 53 23wml 3~n _ C-~lcCC

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lOT1S FOIl STATES CW-lRl~[-( MORE TIHN ONE COLLECTION DISTRICT

sun NUmlINmbIlbrrINlImor Po~d l~d I PoUIIu Pomd I PmM Pou7ld Pound Pound I PoundCliIornia_ bullbull __ bullbull Hi J (1 17 772 - -- - - 72Illinois bullbull __ bullbull _ _ 2( 0 2 Zl 3((0 --------i58middot -- 000 2511 ----i88U 4 JO JlllourL bullbullbullbullbullbull bull 16 t 14 16Hm 3W3 1 11l~ Oil-lKew York bull _______ In) I~ 2 l~j t~BA9ijh- l9d7 213637 5349204 9 (100 W( 4 If ~ Cj~ 2r1Ohio bull bull 82 W t7 3al 2045 52175 21)558428 lB621 178 24~ U 715 295 Ponnsy)middotania 202 12 J-4 18U 7ll 172 279B19 34 ~18 70R 2522lt) r1 40 ~j i105 ~2f) _Texas__ bull bullbullbullbull _ 2 0 II Z fJltI~ __ bull __ ~~~~~~~_I 3O5M ~ J658i

S1II-IARY (j~ LEAP TOTHCCO RECEIVED FROM FARMERS DliRlKO CALF-ltDATl YEAR lroe BY DEA LERS IN LEAF T(JDACCO CIOAn MANUP ACmiddot TUHEIlS AND TOllACCO MANUFACTURERS

January February I Mlrch April

Pd 82 013 IJ~(

197252Z201

1ound iIU2470

7186 41354

POknd Gil 7M 116

[2 ~7

131240

PIlund1 19 36Y 827

11840 ~ 98

182 981 012 71121015

60 M9 ~IS W)81(~l

May

Pound J)t~ Ior - __---- 11820209 Ci~_ bullbull___ shy 70780Tolneco 25151

Total_ 922 i~U

Juno July Augus( September OCUlber Novemher December loIal

Pound 5205008

5 71)3 01550

Pmdl 9617022

5 n~2

5l 32

POllnd 14U 50~ 54middot

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42 li86

Pound 220 2~4 lliO

184813 14SI)I

POllndbull 11~ 201 rm

18 477 128 ~7~

Pound 15~ 4UI 047

8205 liS ~O

Pound 1175 GUS 2Bf

41092 Gf-llOO

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40 ~2 bull~l l71 jf( tOU 220433 12~ 11~ 400 442 156m32m I 17G 7113 115

In addlhon (0 lho ~IIHnll(c NCCVOU lrom Jarme- lIS shou abave dlrs m Ibullbull r lobacC() CL~ mSDl1(turers and

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77-5Z77 _2 T

TABLE 33-LeaJ ob(lcro imported by cigar manllJaluTcr~ trgtbacCQ mOfl1JjaduTeT8 and dealers in waf tobacto calendar ycar 19S(J by ClJllcdioTl di~tricl and bv Statu

bull

UnSlemmed I~BI Imporld lIy_ Stemmed 11 Imported by- BernI lobo Illlported byshy

lobaC((l Tobaceo Cigar manmiddot I Tfllnle III Clear ~n1 Cigar man-Dl inmnnut TOlampl ~ lIII1Iluloemiddot TaLIII monnl~ TOlamplullurc uJsctnrers ufaClu~SLu tarelll (ure

bUHHT lJs TVund P(d TVuftdl lgtOnd TVuftdl ]0lt1 Po ndI PrgtoM lound

Firsl Californio__ _bullbullbullbullbullbullbullbull __ bullbullbullbull 2 G30 536 tOO 1 US MOo 178 Z1 12~ 284 21 tM Ill 027 lOO 311 60~ ~ EixlbCnlilornio JeW 170 H6 17610 U11 6i3 bull 1lOU4 1111 0l3 JSll4 COnnt1CUI bullbullbullbullbullbull bullbull 3S120 35ol 3amp480 213l 39Il 2$31 bullbullbullbullbullbullbullbull ag~ Jg~ Dcln-lIlc bull bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull H0Il7 bullbullbullbullbullbullbullbullbullbullbullbull H0l7 _ bullbull bullbull _ _bullbull _bullbullbull__ bull __ bull bull __

b=~-_ __ ~~~~~_ 1(H3~~ ~~~~~ 13J7[~ 49g~ S71lrJ S931lG --lQl4~ 632600 314559 9t7lJS9 middotjtlJlinols 20203 14502 oM 31l31H 70l8l iiiigt - - 10191gt8 middot---middotiiM7middot ---iliwi ----middot-34643 Fi~hlh illinois_ bullbullbullbullbullbull bullbull 1Z _ __ bullbull bull 12 bullbull __ _ 1 bullbull __ 1 U bull bull bullbull 11 IndIana bull bullbullbull 21106 159691 162147 mIO l99IOS 170702 bullbullbullbullbullbullbullbull 170702 Kenlucky bullbullbullbullbull _ I GOO 41 277 4100 16lllr24 6611 Iraquogt __ __ 69H bullbull 61330 51330 loui~na __ bull _ __ 11400 bullbullbullbull __ bullbullbull _ 18400 Slll8 bullbullbullbullbull_ 86lG8 47937 bullbull bullbull bullbull 47937 Maryland_ _ 12001gt _ 12001gt 1354 902 _ 10426 bull bull __ _ 2M6 2M6 MlIamplIlchusetts _ _ 2l~13 212211 i207 M24G 87722 123579 __ bull 211301 00038 162462 242500

N~ri~uC _~_ 6~ I~~~i m 7CH943 ]2612t 831004 646 _ ~4S Sixth Mlsltouri _ __ 17 17 bullbull--- middot2800middot -- --52 iiiii- -- ---- -T - ---- --7 )Iontana bull bull _ _ bullbull __ __ bull bull __ bullbull bullbull 67 r7

--2iil~- ---- ---- --2i81~yen~~~~~~)J~~~~~ 1294~ __ bull 1294~~ 13~ 222i~~ _ 222~~ 124011 bullbull -middot0-047 130658 IhJwJcr~y _ 2174726 361gt4$4 2730210 ~W65(j7 374441 7N 31JJ0767 233501 M497 25SOORIlTIlmiddotcYork - _____ 3M SSI 3m 4481 3275 122 1397 10$ ll~ 1172 ~oN1odNewYork bull __ __ ~ _ 2ooolGO ~7Pll 1l734 ~050035 ~743ii5i- 30l23 263 4782437 II m 1 WS GSr I 515 057 TbirdNwYnrk _~~_ 241i01(~ 21411 bullbullbullbullbullbullbull 2f76()A 2581083 69438 bullbullbull __ bullbull 2651121 SotH 1012102 1092 436 10utbullbullothNcYork__ ~74 1730 10213 66048 Ii 473 70521 lstO bullbullbullbullbullbullbullbullbullbull 18WTeotYJlrsttew York bullbullbullbull _ bull bull_ ---iil nl _ ___ _ __ _-_ __ 7~1 _ 731onlgt Carollna __ __ 210175 4117121~ bullbull __ 2S811J~~~ 243958 bullbull __ bull __ __ 213918 212n 2125li(0)o0__ _- _bullbullbull __ 112r24 _bullbullbullbullbullbull _ 1l2~24 ]i919 2070 bull bull bull 17880 j~~~i~middot 126818middotmiddotIonth 0hio _ bullbull 1~1l78 _bullbull _ 8~7 1680~ 1376100 bull __ la7r IUD no h72 H02 74501 r~ht bullbullnlh Ohlo bullbullbullbull __ bull bull __ _bullbull_ __ bullbull __ _bull bullbull __ 1O611 bullbull _____ 10611

n8~1 bullbullbullbull nRm fit rnnsY]Y3Dn_ bull __ MI 62i I 141 27~ __________ 1 744 S9I 5 318 507 621 025 bull _ 5 0~3 r22 2~2 ln2 427800 lillOI98Iwlrth Pentlyl-nnla bull_ bullbull bull 227 Zl7 bullbull bullbull 19310 bull bullbull bull 19310 81~ __ 812 T-olltymiddotthird Ionnsyhmiddotanlo __ _ _ - bullbull _ bullbullbullbull bullbullbullbull _ __ _ 2023 2028Ilhl Llaod __ bullbullbullbull bullbull __ bull bull_ H 113 1M __ __ _ bullbull _ bull bull __ bullbull 0 51

U~j~~~-iolis3~~ ~ ~middotI~ii~~ 12 I~~ ~~ 9iili798 ~ d lJ7~ ~ ~ -~~gn

~=~~ I-middotcmiddotmiddotCmiddot7middotmiddot~i~middotOoo~middot~middotmiddot+cc=_Cmiddot~~~+middotc-omiddot middotc-OmiddotmiddotcmiddotOmiddotmiddotcmiddotOmiddotlc--~c~~-I-middotmiddotmiddotcmiddot middot~i~~i~C Imiddot-middotomiddotmiddotmiddot~i icic~~cmiddotlocooc C 1- ---32669 -- ii003- --- ----743- --- middoti2ii ToW 1000bull bull 43 gW amp35 9721 1l8 4amp1roo ~IOO BOO 19Jl~ 7~5 301157 llO 150 nOH3S2 2 257 076 4243 5lY 6 501 I~

Tolal 1135__bullbull bullbull _ 4B0llG S1gt2 1066-I2G7 IOOB 4jl 59769291 10170lIUi 4 014 21S 3ill557 44 SGI ill 6021946 6 184874 ll 100 820

3004270 1l-I13110 40051D~

TOTALS FOn 8TAT~S COMIllJ8JlO MORE THAN ONE COLJECTlON DISTRIC1

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TABLE 35-Numbcr of each claBB of 8pecial-Iax poyeT8 purchasino special-tal sk1mpl cOlennI Ihe fiscal year 1937 or portion thereof under I-

the vaTiou~ ann1ial Talcs by collection distriots and Statcs--Contjnued ~

Collection JisriclB or S([

Indiana bullbullbullbullIowa bullbull Kansas __ bull Kentucky bull _ Louisiana __ __ bull __ bullbull _ Malne bullbull __ Maryland (Slale)_bull _ Massschutts_ bull Michlgan __ bull __ bull Minnesota________ MississippI bull__ bull__

sect

--shy

~

bull __ 3 8 3 10

___ _ 3 14 6 31

l~

8 _

~ 275 1179 1252 2 r)5 ~ 8~1

1~5 4408 7 B79

11379 4000 1510

Distilled ~pirils

---0--------shy

bull

--shy

1S91

--shy -shy

-~- 9

Wines

--shy --shy

87

1~ 00

-----shy

H

bullbull _

--shy ---shy

2510 5 (B7 7M9 ~ B93 240~ 2 ~ S8 3141 1 006 927r

mlOl 2050

-----shy

MH 498

LIB 2080

---shy

8495 7042 0510 8175 75SG 2715 ew12no

113982 WOOI 3860

============ = === jtM1S8lurJ_____________ 2 4 ~ 50 31(0 308 bullbullbull 15 204 4202 1012 8989 Bidh MlssourL bullbullbullbullbullbullbullbullbullbull_ 3 2 (]4 2411 bullbullbullbull 6 201 3300 _ 77 GlM

-~ -------~------------ --- ---~ ---~-SlllteofMlssourJ _ 2 114 5601 _ 20S bullbullbullbullbull bullbull _i 21 tOO 7502 bull__ 11Zl1 15153

Montano_ bullbull __ _ 1 bullbullbullbull 1 7~1 4 bullbullbullbullbull- _ bullbullbullbullbullbullbullbullbullbull 679 H 2578 Nebrkbullbullbullbullbullbullbullbullbullbull_bullbullbull 1 ~82 42 bullbullbullbull _bullbullbullbullbullbullbullbullbullbull bull 24S0 6 4136 Neveda bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull _ 821 bullbull _ 33 bullbull bullbullbullbullbull 259 bullbullbullbull 3 I 172 ~ow Hampshire bullbull 1270 _151 bull_ 28 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull _ 1493

Firs Nell Jersey _ ======----------============ 3278 bull _____ _ I _ 162 bullbull _bullbullbull ~ Or3 Fifth New Jerseybullbullbullbull 10008 4 bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lU2~

8t(e of New Jerey I 17 14 162 13280 bullbullbull bullbullbull 4 bullbullbullbullbullbull _ I bullbullbull ____ 18 352 ~II __ bullbull __ 1071 15487

New Mexicobullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~I 1 1 sal J014 _ __ bullbullbullbull 1 _ 1 - 1 I t~ M bullbull _ 1 1511 1

26080

]~ 168 2493 7001 132~2 ~031 1261

231

14IJ

10578M2 bullbull_

g045 834

3177 6773 2220 3Ul

25004737

25 bullbullbullbullbullbullbull

20 bullbullbullbullbull

H

580S 1HI 3440 6 H2 2001 4 0~7

H

bull

H

bull

bull

SlM of Ohlo_

-shy -----~--------shy--shy --shy-shy --shy-shy-shy-shy------shy ---shy-shy - --~ ---shy~1l~oIN~w yorkbullbull

=== 77 ~ bullorgt6 bullbullbullbullbullbullbullbull amp1 _bullbull _ bullbullbullbullbullbullbullbullbullbullbull _ === 97 199l 2 20 58~7 --bullbullbullbullbullbullbullbullbull - 2 33 1007 5G bullbullbullbullbull _ _ _ l30 11J2 bullbull __ bullbull 3 2873

================== First Ohio bullbullbullbullbullbullbull __ 3 r~nth Ohio_ bullbullbull _ bullbullbullbullbull leenth Ohlo_bullbullbullbullbullbullbullbullbullbull_bullbull Eighteenth Ohio

First Xe York __ bullbull _ Sooond New York __ Third Kew York__ __ __ bullbullbullbull Faurtoltnlh ~w York_ bull _ middotrlleIltymiddotOt middotW york_bullbullbullbullbullbull bullbullbull Iwenlymiddoteighth Kew yorkbullbullbull

Iortll Cnrolina 1orth Dakota

================== gklahom~__ bull bullbullbullbullbull _____ 14 2033 bull _bullbullbull _ bullbullbullbullbullbull bullbullbullbull 2 1~3 2742 bullbullbull 24 4948

rCfon __ bullbullbullbullbullbull_ bull _ 100 2521 27 _bullbullbullbullbullbull __ bull ~ 600 27OS bull_ 495575

FlrstPonnsylvnl __ bullbullbullbullbullbullbull_ 6 =2 II 29 7770 bullbullbullbullbull _ 8 bullbullbullbullbullbullbull _ bullbull _ _ __ _ 45 509 4821 bullbull_ 48 13614 lwelrth Pennsylvnibullbullbull bullbullbullbull 1 bullbullbullbullbull _ 122 3442 6 bullbull _bullbull _ bullbullbullbull bullbullbullbull 37 224 2991 111 0940 Twelltrmiddotthird Pennylvnnl_ bullbull ~ ~ ~ __~ - _~ __~~ __~ 789_ ~ ~_ ~

8tleof Penusy]vani 5 20 6((l 17981 bullbullbullbullbull 20 _ _ bullbullbullbull 119 15GB 11001 485 32465 ==== ==----------========--=

Rhode Ilnc 2 41 1 001 2()-j 6 29 104 40 2321 SouthColina_ __ bullbull_bullbull __ bullbullbull 38 Imo --shy bullbullbullbullbullbullbullbull 257 bull 77 3287 100 5305

~~~~~E~~~ ----------- i~ k~ ~~ - J m lt lil~ i ~ ~~b

r~~~J~E~iis -----shy -----shy -- 106 77 _bullbullbull _ bullbull ~ bullbull _ bullbullbullbull _ 7 500 4872 ~~ 56 13048 ______ bull ____ 81 37~8_ bullbullbullbullbullbullbull __ bullbull bullbullbullbullbullbullbullbullbullbullbullbull 3 Illil 2936 bullbullbullbullbull 66007

Utah~t~tc~Tex-shy __ ~~~ shy 1~ - 11~ ~~ ~~ ~~~ ~~~ I ~ - 7~ ~ -~ - ~~ fri~middotmiddotmiddot- - -j I ~ U~~ ~ ~ -shy ----shy 4 1~1 4~~~ 1~ ~~~~ WlShln~ton I 5 67 ~932 -middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot3 21 --2middot 11 295 271G il 8 on West VJrglnl bullbullbullbullbull 2 bull bullbullbullbullbullbull I 53~ 4 bullbull _bullbullbullbullbull _ bullbullbull 3 170 4002 3~ 720 Wlconslll__ 5 157 13489 4 602 bullbull bull 93 1003 3471 3 1176 20 OO~ Wyoming_ bullbullbullbullbullbullbullbullbullbull_ 6 SOl I~ __ bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbull bull 3 00 J28 4 71~

Totl _ _ 57 273 middot160 6612 259amp10 101 7182 20 12 33 846 7 147 138131177834 II 13850 481716

Non Lquor dealer 8(imps also cover tho sales of WlnCS and felmonlod mll1t jjluora

TABLE 35--Number oj coch dass oj sxcial-w plycr8 purchasing spedal-IGz flamp8 cQtering the ji8cot year 1987 ar pGrtion Ihereaj under the variou8 annual rate8 by collection dislricl6 alld Blate8-Conynued

__ Ole~(DlBrine- II - - _ I NcotC INtlonl Pucshy~~--o~-Cc~---~~ A~ul- Proooss Ml~cd rus Act

TotEl1I I IIOrAlltlr or reno Bour

ber orMlWUmiddotCollectIon dJtriClJI UJII SIA ~~ ~~~ ~t ~1~~ ~~~ ~~~~ i~t~ 1gt~u ~~l~e- RmJl Practlmiddot ~~r ~~ r~l~~~~ De~ nummiddot

~ lU col In col In un In unmiddot ture foc- 0 lure deaJeto dealers touors 11rol lories Qr 01lurersorcd red cI~d c~lored $000 lurers JIllllters etc $12 $3 $1 aClOns etc Illtrt~gt $200m ~ $i8 ~OOmiddot $SD ~12 ~i $1 $1 ~-1-middot- __ __

~labmbullbull __ bullbullbullbullbullbullbullbullbullbull bullbullbull _ _bullbullbullbull 33 _2f2lt 1 26 _ 740 1189 9 bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull p51e Alka__ bull _ bullbullbullbullbullbull _bullbull_ _ bullbullbullbullbull ___ - 2 __ _ bullbull bullbullbullbullbullbullbullbull _20 49 bullbullbullbullbullbullbullbull _bullbull bullbullbullbullbull ~74 Aritonbull _ ___ ~ 7 72~ _ _ 6199 --~_-469- 24 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ l3~8 Arkansas__ __ bullbullbullbullbullbullbullbullbull _ __ bullbull _ bullbull __ _ 21 i 1m bullbullbullbullbullbullbullbull bullbull_ bullbull bullbullbullbullbullbullbullbull lD I)S lli~1 172 __ bullbull _bullbull ~g42

Plfsl ClIfmlbullbullbullbullbullbull 5 __c __ _ -- _ 2 4U84 -_e_ __ - - I -- 5 - -~3~middot _1425 _ 56li _- W ~ bullbullbullbull _ ~~ 30142

SIIlh ~1~~Oi~~ij~~~~~~ _ ~~ l~~~~ - ~~ ~ ~ f I~~ _l~~~~ -l~ ~ ~~~ Cq1arndo_ bullbull_ __ bullbullbullbullbull I _I H 2JI~ __ bullbullbullbull _ 2Y ~75 1~77~ li2 ---0 _ 81~7 Cnn~ctlt __ _ ~ )JI~ 2 20 800 221~ 1lJ Q 13129 lfigtlaw bullbullbullbull ~ _ bull ~ inl ___ 94 31 61 bullbullbullbullbullbullbull bullbullbullbullbullbullbull 14middot14 nlSlrielofColumhl __ bullbullbullbull_bullbullbullbullbullbull _ 8 ~ ~~~ ---i-middotii -320 131~ S_ _ 5J28 Florid bullbullbullbullbull _ 51 3810 __ _ _ _ ~O- 809 18W 10 WW (Ieorgi bull bull _ _ bl 3257 l I ~a Q59 2D 4D 7 _ _bullbullbullbullbullbull _ 13873 Hawali bullbullbull _ _bullbullbullbullbullbullbull _ _ _ bull _ 3 84 2 8 IS ~03 pound9 _ _ 13151

~~~O~-lill~L~~ ~ -~----~- ~ ~ 54 8~ _~~~ - l ~ 2~~~ ~~ 4 _~ 4~i EighthlUJnolg__bullbullbullbullbullbullbullbullbull __ ___ 2 1 bullbull 1 71 73iO bull_ ~___ 3 29 D ~~~O 130 bullbullbull __ _ bull bull __ 1~~67

]~~in~_ato~c~~l~~~~~~ I _~ __ ~ _ middotI~ l~~ =- ~~~ I~ ~~~ l~~~ ~~~ ~ ~ =-~~ 1ro~-~- __ bullbullbullbullbullbullbullbullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot4middotmiddotmiddotmiddotmiddotmiddot- ~~ ~~X --- ~ ~ ~~ ~~ lli 2~~ -j ~~~~

c Kenucky_ _ bullbullbullbullbull 20 37B~ bullbullbullbullbullbull bullbullbullbullbullbullbull 2 -n 832 2083 ]65 _ bullbullbullbullbullbull J5694 rUlShTlabull bull __ __ bullbullbull bull_ bullbullbullbullbullbull 30 261 1 l2 2202 2046 4 3 _bullbull __ 15072 1I1hIDe __ bullbull 20 1~W I B 3~2 110 211 6473 Moryland(Stte) __ _ --- bull j 33 23 3271 8 21 702 2415 32~ j- 15408 middotIgtfl5ll~chuwtt bullbull bullbullbullbullbull __ bullbullbullbullbullbullbull _ ~7 4563 g 4 2177 U815 193 26319 Michigan _bullbullbullbullbullbull_ lH 11838 11 70 2123 ~~~I 274 1 _bullbullbullbullbullbullbullbullbull_ 44375 Minnoseta __ 1_bullbullbullbullbull_ bullbullbullbullbull_ 27 2144 bullbullbull 1 2 23 11~4 291fj 2~ _bullbullbullbullbull __ bullbull _ 22278

~~i~f~~middotri__ 1 - ~ ltmiddotmiddotmiddotmiddot1 ~~ ~ ~~~I ~l~~ ~ ---- 1~ SiKlnMlwuri __ _ 1 =____~ 4-1)0 == __--2~~~~ ___==~~

~Ilt 01 Miswuri bull _ ~I--- 8 I~ 841gt1 bullbull __ _ ~ __ ____ 13 I 5G 1876 5538 157 _~ __ bullbullbullbull __ ~ 313Df

Montana_ I 1~~~~hka~_~~ bull

I ~2

~ 849 I

bullbull 1-- zl 11 ~~ 1 ~1i I g Imiddotmiddotmiddot 3410

~~~~~~nnltj_ 1 )~_nn- - ~i~ m _~~~n m ~h~~d~~W~~~k- _ --____ l~ 4~ ---- - ~ ~~ 2g_ ij~~ ~ -- 1 ----- -r ~lM FourteethNcwY~k bullbullbullbullbull bullbullbull -bullbull~ - 26 3532 ---- bullbullbullbull - 3 18 104g 5l~ 17 2 bullbullbull__ 2 138J11 rwenlymiddotfirsINewYork bullbullbullbullbullbullbull bullbullbull 35 8307 ---------1 8 25 1f10 4HC 32 3 __ 22~1 Twnlty~ghthNewYork 348P ~ 20 492 11117 8f bullbullbullbullbullbullbullbullbullbullbullbullbullbull ll061 ____ - 2 S 18 895 2 870 l~ I 14 jj(If

Imiddottl Iew York_bullbull_bullbull _ bullbull bull bullbullbull I IZ8 132M 1--- ----1--- ------------- ---- ---------- shyNorlhCllroliUI____ ==----=--=-------===_____= 2 _ 33 128 ~ 21558 ~ __r_=-------- 6 12737

l~~i~la-- ~~ middot1 middot ~8 _ __ ------l ~~~ 2~g J5~ ~_ ___ J~~~ ~lhOhli-- -middot~middotmiddotmiddotmiddotmiddot--middotmiddotmiddot---1373m---- ---- ~--------~~44=== ElemthOJiiomiddot~---middotmiddot-middotmiddotmiddot - 1 bullbullbull __ bullbull _bullbullbull 24 8211 bullbullbullbull _bullbullbullbullbull 3 17 J7i 1508 98 bullbullbullbullbullbullbullbullbull---bullbullbullbull _ 1l~i9 ElhlbOmiddot--middotmiddotmiddotmiddotmiddotmiddot--middotmiddotmiddotmiddot middotbullmiddotmiddot 1 __ _bullbull _ bullbullbullbullbull _ 3238W_ 4 Z2 3 _ _1 1 902

g r-II hlobullbull_ ~~ ~m2 --- bullbullbull - ---- 10 1663 Ill _bullbullbullbull _ bullbullbull _ __ bullbullbullbullbull _ 9a28

~E~imiddotmiddot~bull~ j -~ ~ m ~ ~ ~J bullbullbullbullbullbullbullbullbullbullbullbull ~1~ Twellt~PcnDyIVlln1A bullbullbullbull __ bullbullbullbull bullbullbullbull bullbullbull 2 au bullbullbullbullbullbullbullbullbullbull 21 6_ 2548 a7~ 4~ 1 I 23~ Twentlmiddotthlf~Js)middotIla 1 13 2125 bullbullbull 1 - 13 091 1137 5 - bullbullbull 9963

Siale elloonsylaIli__ ---=-----~ f 078 =- =-=------ ____~ ~~ ____ =------- ~I Rhode Island = = --== = ~ ------- ------- __ 00 I~ J2 785 ___0 _ 1 54 001 SouthColin __ bull 1 middotmiddotmiddot I I ~t ~ - I 7 ~ ~--n-~ ----=-=-=- _ 4G83

l~h~~~~_~ _ _ _ -- -51 ~ ~ -~ - J_~~ m~ ~ j J~i snd Ttol8 __ bullbullbullbullbull _bullbullbullbullbull bullbull ------2middot --- ---- ~~ l~~ __ Cbullbull __ bullbullbullbullbullbull T 2 2Ii 1270 2 7M ~ ---__ =----- -- 21 400

SIM IT ---=------___-= --- 1 ~l 1181 3626 31S __ _bullbullbull _bullbullbullbullbull _ 163J5

~~~J~~~i~~~~~ m~ ~~~gt J j~ ~~~~~~~ ~~~ ~ __ ~~~ ~ ~~~ 3lii ~~i ~i0 = ~ -3i~ h~ton(Stat) bullbull bullbullbullbull bullbull bull 11 1 bullbull bull I 20 835 2 fOO 506 bull bullbullbullbullbull 1~ 837 est 1f~In _bull_ ___ bullbull- I ~21 ~ 233 7 bullbullbull 30 741 191Q 32 1 10812 Isoooln_ bull ~I_ 12 307 I s~ 83 gt00Wyoming ---bullbullbullbull 0 1 2 22 1270 3~OOI 136 ~omiddotmiddotmiddotmiddotmiddot1bullbull --------=-= bullbullbull 1346 13 no 2H bullbull __ _bullbullbullbull 1 24849

T~tal_ -----_ --- ---- 57 -jm 17i 5g1 I I I 5 1~~1 138G 55843115SUJ5 6~ m ---=-- 7 88~i

--- ---- ---- ---

---

---- ----

REPORT OF ~COILMISSJONER OFINTEn~AL IlEVENTJ124 ltBPOnT OE COMMISSIONER OF INTERNAL HEVEKUE 125

TBJE 3B-Produclion and wUhdrolLols -Of oleomargorine (colQred Ilnd IIncQlared) yeor ended June 30 1937by rrwntll8

TilILE 36-PnJvclirm ami 41lhaTOlVols of colore] oleomargarine year endedl Jtme SO 1987 by wlleclio1 dhliid~

OLEOMARGAHINE RENOVATEDmiddot BUTTER MIXED FLOUR ETC

147~

1311 71201

66(00 73

I~3~

7~

I ~24

1701

T~BLE 37-Produclion olld wUhdrawa18 of lmcolon] oleomolgnnt yrar ended June 30 1937 by collection diBtllds

DislJct On hand July 1

WM Prolt1ured

On hand June lO

ro 100( oraloyed

Withmiddot Withdrawn I dro-n

toxmiddotpaid foro~ port

TotEllbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull

First Oalifornla bull__ bullbullbullbullbullbullbullbull Sldh ClIlifornlabullbullbullbullbull_bullbullbullbullbull __ Coloradobullbullbull bullbullbull __ bullbullbullbullbullbullbull_bullbull First Illinois bull_bullbull __ bullbull bullbullbullbullbullbull Ei~hth IIllnols_ bullbullbullbullbullbull _bullbullbullbullbullbullbullbull Indiunubullbullbullbull __ bullbull bull__ bull __ _ Kansos_ __ bullbull bullbullbullbullbullbull __ bullbull _bullbullbull Maryland Michigan __ bullbullbullbullbullbullbull _bullbullbullbull __ __ MinnesotK__ bull bull__ _bullbull __ bull__ bullbullbull ltd Missouri bullbullbullbullbull __ bullbull __ bullbullbullbullbullbull Sixth MissourLbull __ bullbullbullbullbullbullbull __ Filth New 1ersoybull__ bullbullbull First Ohio __ bullbullbullbull __bullbullbullbull __ bullbullbullbullbullbullbullbull Tonth Ohio_bull _bullbullbullbull Elaenth Ohio_bullbullbull bullbullbull_ bullbullbull Oregon_ bullbullbullbullbull_ bullbullbullbullbullbullbullbullSecond Tas_ bullbullbullbullbull _bullbullbullbull _bullbull _bullbull __

PnM 168 sa ~13Ol2

l~ ~ll IH2Jll

101I0ll1M gOO lO511 JB496 JIl ~7~

~3 1l3ltjlgt5l 30 JOI

17((1 HIn5 62

15196_ 1173

69I3J

_1 3 311 r~5

Pocl Jl~r2

II ~O 46I I~t 2j

12 Ol~ CU4 ((7 7J3Ili~~07

R~77413

75~M

a6~~ ~~

~ 1 ~111-I 8 1105 36 2 001 14

ZJ 7~ ~5ao G~ ~z

1 B4JO n9 41 l~ 606 185906

~ST 50

1 )57 lil 01 3OOl 39077114

Pou~d

~7Olia 319 ~11

------ - -iii lG2m I20121ll1

2 010 ~61 7112

-- 1

_~~~I HH~ )761133 2l2 0136 2middotJm 17977

221035

000337394 19 fgt8ltj 74080

Pud~ I 1lldftcl 9 32 tZZO9 6 ll ~23 117 9 l179ampU I 12 ~J 0i 1111441 1 Jr ~9 1118 l l-l80063 4 7lIl~447

H ~44 tQG

A~kamp~ P ~971 Mol 3 21 QG 310

3Ot1-i 14d l IIi27IM 0 40 poundgt11 llgti 0 1 Elti-l ~I

~ ~ 5ZZ flOO

3 1 1Slti 715 872

TAlILE 39-B-U1TlTlQrl of prodlldion 07ldwiihdr(luaZ8 of o[eomoTrarlne (colored GOd meoland) yea14 ended Jvne 80 1Jpound8 10 1987

TABLE 40-lIfaler-ioZs used ln thf 1wnuJacIUTf of oZeomaryarine colored and uncolored) year ended JUlIfiSO 1937

Pld~ PdDsbu~ oiL bullbullbullbullbull _bullbullbullbullbull _bullbullbullbull ~ 17 188 787 Oleoallekbullbullbullbull bullbullbullbullbull bullbullbullbull_ bull l8~~ 788

bull Cooonut ojl bullbull _bullbull_ __ bullbullbull __ bullbull _bullbullbullbullbull 101 ~7~ 160 Ouri~middotbullbullbullbullbull _bullbullbull_bullbullbull _bullbullbullbullbull_bullbull_ 415~8Color _ bull _bull bullbull bullbullbullbull bullbullbullbullbullbull bullbullbullbull 18fo Palmoi __ bullbullbullbull __ bullbullbull bullbullbull ___ lf(l7ltj~3Corn IIbullbull bullbullbull __ bull bullbullbullbullbullbull_ I 326 Q32 PoImmiddotltccnloil bullbullbull bullbullbull bull 6lIgt~3-51 Co~lod oU __ bullbullbullbull __ bullbullbullbull bullbullbull __bullbull 13 on 802 PennutoiLbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ bull 3 7iU 002Don middotsd (J( tlyltCf1nebullbullbullbullbullbullbullbullbullbullbullbullbull_ I 194 ~w Leoihin_ _bullbullbullbullbullbull__ bullbull 25210 ~1~ -ole ___ 18 In ~gMilk_ bullbull _ __ bullbullbullbullbullbull 723G~oJl Soda (beno 00__ bullbullbullbull _bullbull_bullbullbullbullbull_ 10 ~)BNoutr31ltUd __ bullbull __ bullbullbullbullbull_ 201001 Soya bean oil bullbullbull_bullbullbull _bullbull _ bullbullbullbull_bullbull _ 2G 81 gtJ~Otool- __ bull bull _bull ___ bull 18OJ~a08 Otot loe bullbullbullbullbull __ bullbull _bullbull 325100ll Total_bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull ~ 012 ampl7 12

I I I WitbdrelltD

Wi~bmiddot Lot OrWithmiddot Iroo 01 tagt Qu handOn hand dmwn June 3JJuly 1 dra-n lor use of dProdlldDistrict lorexmiddot trtryelt1oxmiddotpaid United lUnW~ port States

PoPOlJnlt Ppundpnd Pound PundololtId~ ~Colorado _ bull bull bull __ __ 1710017577 3~

-_ __ _ tt llIlMil bull 3 577 417204 185 M2 101821 117700 Eig~th lUinats_____________ pound10 58 110 51 G4G tI 774 middotmiddotmiddotmiddoti24(Indian ____ 2030 05320

middotmiddotmiddotmiddotl-~i(1 -iMiamp1K8U~S__ bull __ 8805 00ZlG353 10641ll Mar~lnltl__ bullbull_ 7146 242 ~07 192 427 50000 Ftrst MiltOOurL __ __ ____ 1980 337 4~8 330398S a40 Sixlh Ml~(lUrL__ bull bullbull __ c- 442 --_ -----_ __00 Ft(rb N~w Jrse~middot _ ~O 182 ~63~12 337016 103 ow48 lBS FIrst 0 ho __ _ _ _ __ __0000Tenth Ohlo ____ 19460 74~7~ _bullbullbullbullbullbullbullbullbull 93300 middotmiddotmiddotmiddotmiddotmiddoti632middot ~Se~ndTMM__ ~I _~~ 264561_

7~O 000 e678Total bull 84 (03 1007200 I 673307 1i83~10

Oolod UlJ~oJored

Withmiddot drawlJMonth Withmiddot Wi~hmiddot I Wilhfree or Withmiddot0lt Lostdwn drawn erProduced lax [0 ordomiddot Produced dtawil vr demiddot taxmiddot for ex- lor amiddottromiddoteduse 01 Irareturai~paid POrt portUnited SI~IC

PoPQlIncl Pounlt POU1ld POlI1ld Poundbullbull _Pounda Pound Pond L~July ___ bull___ 151 38~ 4081b 80756 19738 37~ ll 5~7 12l 27 ~ampl 975 - August bullbullbullbullbullbull 250012 UI330middot480t 0gt5162 _---_ 30100670 30827GOseptemhe__ 202 ~2O ~7Q1Q 52 8e 5328 _ 33M085 32895401 - _shy Octoberbullbull _bullbullbull 660lf1 291 15 20~ 56 1M 3~ 468 018 35 Mr ~j2 N~mbe__ 18 13 59306 ~9 6311 0678462 U 018 ~13 33 743 6~G - ~ ~5 n~cmber 1GI974 e2556 2~ WS GI ~SO JIlGJ3 ~05 a7 Gil 140 - _ _ - shy ---M

I~J7 Jauuat ___ _ 68 (22lOa 8 18032 66800 - - 32332519 33 ~3 054 ---- I9a

~Fbrnrybullbullbullbull 179224 56768 72 ~64m232 20008256 29010819 shy ---- shyl~rol--- 160 o~ MS24 14318 6383a 1127 l~ 15~ 6583500537 ------Apil bullbullbullbullbull 02 ~OO14lt3064 W628 5699~ U20S 8J 33 8amp OW -----May_ bull _ ___ 12874l 05 QIIS 22218 61OH 28 6lfj TH-- 2l 794 780 JunaII07 002 43226 28 907 33010 27840 4J 27 5tJ4 478 shy

Totgt I Qf7 ~OO Sgtl6tO 740000m~07 6678 387 2W 0-3 JSB71582 00

Colorud Unoolorelt1

Wlbmiddot Withmiddot Man dra-uy~ WlIh_WiThmiddot With Withmiddotlrolt I free of dawndra drown1l11Produced tax I~r ProdllcCd lax lorlIJXshy momiddot lt0co use or use 01paid efltlrt D~id exportUllitd UniledSlalltgtj BIBlei

I pndo Pou1ld PQnd Pundo 1llund PMd pgd Pou1ldIg28 __ bull ___ 15 3M l8r 1230300S I 7111 5GB 1 GJ~ 620 2J~ ~48 101 2104119211 shy-middot5-548shy1~29 bullbullbullbullbullbull 16 ~05 863 ~ 112lOO12 698 ~~ ~Je8IS ~ 315 lilli lllil1 952 17CO1930bullbullbullbull __ 17102771 2 O~lI J~2 llf8H(13 734 64~ 3~2 lI1()~~l ~al 288 oS 8 73~ -- shy1U3L _____ 8846 ~5 5793 n 194 WI J ~a84rl 2f8 926 04~ nO3W M5 1i372 __ ----

11132_ 4636218 2000078 210 7(1(i 042 21O45l1pound78JO H --1933bullbull _ 2813 1U8 (i(JO021 l ~~gm ~7till 14 21G 229 G34 215 990 086 ---- lIH ____ bullbull 2689095 46~ 000 l MIl 1M (131005 240497599 ~40110 117 ---- lll35_bullbullbullbullbull 2004971 80l4~9 1408 S27 680921 350 ~15 555 350 113 8(J m _ shy1936bullbullbull__ 2771194 1i~7H~ 14714$1 781 2O~ 368004121 3GB IIE~ 799 -_- 1937 __ 1007206 673307 583010 740000 38207043 386 775 872 _ - shy _-_- 49 5Q2 687TotnL 75300 60 lB 204 gol3 ~7~8 528 2971no~OO 2~6989t170 20 amp13 1700

e bull [

0

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15_~

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[

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bull

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if

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bull _~J~F_

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bull bull bull amp

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i~

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tg Ji~~~~

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---- ----

--------

128 ItEPORT OJ COMMISSIQXER OF IXTERXAL REVENUE 129

REPORT OF CO)JMISSIOSER 01- lXTERXAL REYEUE

T_-llLE 47-tthyl alcohol lFilhdra1ampale llU-llllid and =-rlc 11 Sac8 fiuaZ ALCOHOL DISTILLED SPIRITS DEER ETC year 1987

(Proor Iilons]TAlJLE 45-ElhylllKQhlgtt Pruduction alld lhdrawllls by mQlllhll fiscal yeaT 1987

(Proor gallons) Tumiddotf wllhdtllCls

Taxpoidrotnl wli h For hooshy ~ I~wilh_Blato Ullddmwallt For lun pllil Gud For O~dmwlb BUltIltluod~umiJu sclcmllie BuLIlvi_ ~

~ slns

Californlo bull _ _ I G 270 853 S727GI 5 1110336 16003Colmado_ 60209 IP2tl2 H I49822 --ijsiii- _ _Dela -e _ _____________ 17 81~ _--------shy DI9IOO ZG400J 2(S1 bull _ Hawaii bull ~6 lo1~

Dlstrlot 01 Columblo __ 6~ lt020 6 399 ~o17 ~27lW8 _

luly bullbull _______ 17517065 136J2Q76127SOZ51 10622497 23022S Augt_ bull bull __ _ 171IIl8 3-12 I~ 2l~ 25 2528 Th 12 490 219 roo 214

IlIlnols bull _ _ 18 311 Il3J 11727046 6 317 ThO 1~tl5884 ~2l bull -_ bull 1~ 22811~ _500005 (IS 7oC

Septemberbullbullbullbull bullbullbullbull ___ 16592972 17 WO 716 23IOSfi2 153gt9~O Ziampamp~ IndianIL _ __ 22 ~13 m 21132684KanSllS bullbull bullbullbull _ 175316 ____ _ __ bull_ bull bull __ _175al~

Octot __bull bull no 0i6 SP5 21 470 3ll0 2 ~ 575 26 29 IS 2213W Keuucky__ bull 17 551 JIIJOO t 11~1 2gt1 __bull bull __ K oVOlllbor__ _bullbullbullbull _bullbullbull _ 211 1720ll5 2 fS ZIO J 215 J211 22 2l3 IgtS3 m MS jOulliaIs bullbull __ 12 JlI 632 710a1 lJol3770l1 OoIISlI 68SSO 5rDegtr __ bullbull __ bull ___ J9Il-lm 13J07362 331~375 19551500 240-154 MorYbnd _ bull __ ~ G5I1iS5 ~3amp2 21780617 170431 00255 bull bull __ __lllUluarf _ bull ___ 15 7ot S~ 1( 2~1 07~ 2 111 912 II 61 J 452 3iI6OO gt1ftssaohu~ttgt_ 7olS MI 2loolli5 4SGS223 12714 2Sll647 bull cbtUlllT _ _ _ __ _ 11571 W4 II amp75 1M ~ lXM 119 9 3bIl ~I 3l-l ~40 Michlgan____ 4lampM3 il82l5 _ sorlI Mtltch bull bull 1957114gt6 U76106I 21I2551~ IL~297i6 bOgt~7a Jl[innesota __ 15017 2764 (~ 730AprIL bullbull _ __ 16S2i1151 152116711 Z7-lO135 lZ29bS70 m6t llls3ourL ______ 580223 ~lIl72gt bull _ 61354 32114May __ 16ll3S~ 15Il-lSIOO 26S3563 1001197 2GZ310 ------4

1gt~ lerl) bullbullbullbull __ (0 lI36 mc 2M51211 3686188 mS24 51H~Jllnc __ _ bull --r 18 65 gt82 17 939 31S 2 391 152 1[ 1gt4803 362 763 Ne Yrl- bullbull _ __ bullbull 6 M1 933 1l~675 5393008 211WI L3OID 3 772O7J 40l1amp6iI 110147 114

2~6G8 _ _ _TOUlI____________ _ bullbull ZZ) lSI 2l8 I 21~ 2IO~J 3l 2b~ roo I 17932133 3006500 g~~_ 4 ~g ~ Penllltylooln____ n 11(12 US 530769 37972226 182036 37~248 26110Puc Rlco_ _______ I (II~nl _________ __ 3643JOj J02G _ bullbull 136amp]

L Indudln~ 11llGO(I prool ~Bllou~ lr~ICITCJ 10 de~ulutIng planl by ohol plsnls not IM-in~ bonltlltJ 1229 bull bull _W nsllllll(On bull_ __ I 22Il WeSI Vlrglnia 7lll41356 78005 2300117ampmiddot 1276 ~ _ __ W [sconin __ _ __ 302 673

D(lojU~S

J32l8 253~471 21138 ----------- ------TotaL __ 21 2~O 823 3Z~~650 17D~313 I71ll~70 1041528 1~3IM

P~rcenlago or tOlal willimiddot TADH 4Cgt-llhyl alcohol Planls on-d bonded IJirrCIW118e8 opelacd prodllc1irm

witllrawaI3 uJanhouBe l088os arid slocks rcmaiill in bOlulfd warehou~cs by dmals_ __ bull 1000

)or ~eMIUI1 For ol1or alion purflOsca

reJ-IreQ

WIllltruwnls

TotmiddotpnltlTOIoJ ProducUonMonh

States fiscal year 1937

Caillomln_ ____ ___________ _ 6110om 6 200 ~~ 11070 Colorndo __ __ _____ ___ ___ oo~ ~ Dolnmiddotnrn __ ___ ____________ _

--- -- -2i 20~- 17510

Dlslrlct of COlumbla__ ___ _ 1 bull

I -- 6gt7027 pound7~4~ __ Hawall ______ ___ ________ _ 4-0 2 405365 211gt6 IlIinol__ bullbullbull________ ____ 10001274 J8311039 46730 11l~lllUa__________________ ____ 10014600 ~~132211 G33J~ K n~ ___ ________ __ _____ bull bull l1~]IS ________ _17~ 31CKentucky__________ _____ ____ IT 551 10(14 )ulIo____ __________________ ---- -4shy -- ~ iwi iis 12341032 H767 M ~lkltl_ bull __ __ _ _________ 2G(l~a152 22 lLil Ijl 31006 M SlIcluIIli ___ _____________ 699387 74827511 1080)2bull2 ____ __ __ 4Q8573 2915 15017~iJ~~~~lQ o _____ __ ___ 680 22~MlssourL_bullbull _bullbull___ _ ___ __ N~w J~rsy __________ _ _ _ __ 417amp1004 40 Ul~ 288 1$M7 1lt0 York_ __ __________ _ ___ 6168011 51gtbull 131 10 S53 Ohlo_bull __ _________________ bull 4011 973 ~2l2 ro4 ~ 753

~~ - --iil~ro iin- ~3 M2 3M ~ 243~~~~~ii __ _ Puerto lIDO ___ ___________ ___ I 12 1S~ 4418421 I~TH

W hlnfIltlO ___ _ _________ = Im 17403 G52 23 CH 356W t fiolo __ __ ________ Wl$OOnlt1 __ bull ____ bullbull _ _ bullbull ___ _ 302 tS 362 673 ~ TOUlL _________ 223 181 Z2S 2152DS23 ~28 IQ-l~

1ltumhcr opuntl durinit ouy rot_of we r To Q]pulmenlalllon~In Delmrl d 1 in Kc- JampltlY

HemainlngKumbcr INumbor Wore-of ware_ in boudedI of plantgt Prol1uotion WltbdBWals O~SIUle bouses bullrcbou

Bted orgtermiddot

operated ~ Jllne 30

~~f ~I Prj 0011 Proo1ooU golltgtru (111

1~0 833 0amp O~ 01

1 Inoludlng bull_1 withdrawals 01t4911l plOOrlaquoDlons lor m6dnal usc GOl r43S lrool Jlillonl for bemge pnrPOS 19 proof 8ullou~ lor loolt llOOurlS 1110 proof galloJls lot Ib)~cJons precrlllon Btld CJOl prool gallo Cor Indusullll uoJ ThO$C omouu~ nre no SllO- BetmDtelY ltldor t1Upold iLbdmwlls

r S rooluOUl3 labibullbull ~

bull Tba perltlnla ~o nala6d to 100 becn~ the illtdn-sls lor mellLolnol beenlge ond olber nuthoriud PurtgtltgtCS in PUOtlO Rico llUQuU(nf Lo 03 PercenL Of (tie lOWl ltbdnlWllls oltc 1l0L abOwU S1e1WDUllr

TABLE 48--RtIo1l1 ahOlol Maferials uud jill prodlldian by kinds afid y Slates fiscal year 197

612 T9~ 10 7~2

--- --middot-ia36 If iG9

806800 5600914

-------_ _- Colilornm_ bull _ bullbull _ ~_~~_ 307 Dlslriol of Columbla__ ___ 144 3TD _bull _bull _ _

41284101 flawsu _ _bull __ _ _ __ bullbull __ bull __ _ bull _ 3 MIS 222 _ 3439Or4 Illinois__ bull bull __ ~428 500 101 1~1I ~13 10 laT 10 86~ 083 __ __ 19 ISO

MS rGJ I ndiolla _ bullbull __ bull 17 31 130 2 067 (08 44~ 0114 12 142 800 __12aU fan ------------------ 214383 Th2719 11561gt0 bI~IBl1 bull 39666

_ - - _ _shy OllLillllll l6 HiO illS 7400 622 I lOS 61i2 _ bull 527 lraquoO 16774

2 37~881 $5713 (O98~1m

1 m 780 ~[~1~r~mm-mi~~m~~l~t0illmt ii-i6(11263 Peuuylvoma ampI In 24-4 19I6200 Z02II230 276800 25446 __

I 631 ampl~

~3 300 ~~~~ ~~~~~~ ~~ ~Jn~r COlu 117 7172gs szOon ~ _ _ 107352

middot284~oI1 Tolll __ nn bullbull 202(310Ii6 1Q86713i 2I~HZi3 1l1143-JOO 41Z174--I~ lttl33V7

FortbOle plants In Ideh elbylBlcoholI a by-prodnct ollbe butyl pr ooll Ihoenlmod nmounw ltf matolrln1s allocoblo to Clllyl oloohol havo to Included F1amplltes do not lndudo tnaterlnlsd at expertmenUI plantbull

OUter mawlnh OthorM

0 bullbull

c= M s

1~~~~~1161 Po~~400 lo~~~ I Po4u _~~I~~

bull InchdhS 1~4OOO proor Ballon tr-lerrltlltl 10 dcn~urlng 1lonl by nlrohol plonls nor balog bonded Pineapple jui bull Diamall bull Elhl slllphawomllou bull 32CJlII pounds 01 sWeDt polat BQ30 pollnda 01 Bll0 Ilel POuDdIo or dry rood aod 17 pounds 01bull 1u ndoll~lon ~0871 roal flIons lost in LbullIl

bull lltgtltlltlllltlllnsl~ hotmiddotooo ~onded -reMsandquno Iltlcsln roCOvloS I~Ullt 0alCOho1 plnnts a-llIoll lal~f~io 1ll1 )ormOllLOd ]1uor bull Sulphao Ii uor bull Corn Igt CiderlrDgtlcr lt0 hooded warholl llO~ compulad Includes 4~~~~ poud 01 nB ~~6H8 Nun 01 barley ~~ Iound 111 rl and MAAU poundoloots

1IllIW _ _ ~ bull -ObullbulllIfiIoooI 1H-ridirf(y Hit- mg-~~~

131 130 REPORT OF COrIMISSIOXER OF INTERNAL REYENUF REPORT Oli -CO~n-Ilamp8JOXER OJ INTERNAL REVENUE

TABLE 49-Elhyl alcohol Production by kind8 of flar~rioIB used jiswl1Jeor 1987 TABLE 51-Denaturea uuohol- PraduttiOt bymonl8 fiscal yeor lOS

I QllInti~yusOO ltOhOI produccd

Sproiolly IMonth ~~~R~~l - Kln(1 of materlal

Pert+ntAmount ProollPlloolUna ~I 10191 WIe oaUm

lulybullbullbullbullbullbullbull bullbullbullbullbullbullbull 2059AllglLt __ __ bullbullbullbull_bullbull bullbullbullbullbullbullbull bullbull _bullbullbullbull _bullbullbullbullbullbullbullbull bullbull 1 015 188

Molasse~ bull bullbullbull bull 201 7ll2 Q13 169013295 nnGallons_ Septcmber_ bullbullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 2 H~ 764Fl hr1 sulphate _ 2~ 4112 67S bullbullbull __ do bullbull _ 33889083 15 18 (Jct~tbullbull bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull bullbull __ bull 7 893 3~O(] mill bull __ bull - _ bull 225 6n S~8 Poundsbullbullbullbullbullbull 18 MI 9~6 836 lmiddotevemherbullbullbull bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ 5556 990Pin8~ple juice bull __ bullbull 3 6(l8 222 Gallon bullbull 459726 D~oernber_ bull_bullbullbullbullbullbullbullbull _bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1 B3IltHOorn slrup _- bull __ bullbullbull bullbull __ - 2l H6 d~ _bull Jo991 Januo(ybullbull_bullbull bullbullbullbull bullbullbullbullbullbullbullbull bullbullbullbull _bullbullbullbull _ 66770ebull do bullbullbullbull -4 02~ () ~middotIary-_- _ _ 48~ 698~~~~~etied-liqiio~~~----- - it~~ bullbull _bullbulldo __ bullbullbullbull _ 2 9~5 () Mach_ bullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull 260002MitlllNS - AprIL bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull _ 623M olnsSlts bullbullbullbull ___ I1l 143

_ Tankagtebull bullbullbullbull bullbullbullbullbullbullbullbullbullbull 475 T ABIE 52 -CoifpItely denalured olcahol WitIdrawas blI fornuZa~ and by manlJis

do_ - 1-=== fiual year IBS7 J - Tol bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 223l81227 m 00

IWloo gall - - - Addltlon1 amounts ult~ In CI)II1Nl1atl~n with alher mlt~b113 Included under Mixtures Includs 19180 pound pI diamsit

Le8S than 001 ot I ]Ifr~wt shy_ Includs n184 proof g~lon produod at~]lflltMDtaltlanl-sfrom mBwrials not llOwn

T BLE 50------lJenaturfd ulrohiJ(I PIoNS _op~ralfd prlJJudiol withdrlJwaZa and - 8tflCk~ (10 hand by Slflte8 fBJaIJjpoundOf 19fi7 __

IWlo ~~llol

- rnrollly dellllturd Bldally deMtured r~~1

Stale plae I opern Prodtlc With On haQd Produemiddot Wllllmiddot On hsud Blod I~ri ~rowals June 30 lIon drawJJ I funo30

J

Callfornis bullbullbull ~ middott 6 -4843SIl - 483-069 - 8 81~ 2 55llH3 ~ ~18 8 [2 P7 DelaWllre __ bullbullbullbullbullbullbull _ 1 10087 l()0ll7 __ _ bullbullbullbullbullbullbullbullbullbullbullbull _ DIstrict 01 Columhla l 35 m 5221 10344 571229 565 00l G2(OnawaiL __bullbullbullbullbullbullbullbullbull bull 1 195777 195485 5~6O i2l3IJ 5280 _ Inormation to the CDnlposlllnn and aJlrhorld me of thealt lormulas wiil he tOllnd in Ih appcn~j~ IlIlna bullbull __ bullbullbullbullbullbullbull 4 1009518 T 597bull 21 30919 2449285 2449541 31756 0 Hcsulatlow N(l 3 Fermulas lor CODple~ely and Specially Dennlmd Alcohol Trmry Deportment Indiana _bullbullbullbullbull _ ___ 2 1 667 778 l 663 587_ _ 5 264 9 (Hr 050 9025 655 l5 Jrl ULIeau oj 1dsllal AlclJhol IlS smended by Trcsury Decillions 1 10 4Mj ~621 ~[riG 1lnlt1 [ri8

Kanabullbullbull _ 1 bullbullbullbull __ _ bullbullbullbullbullbullbullbullbull 88amp2 88206 476 r Repenls a~ exCl 0 relum over w~hdrawals Kentucky __ bullbullbullbullbullbull _ 1 __ bullbullbullbullbullbullbullbullbullbull _ 511514 548626 27520 Loul~lana bullbullbullbullbull _5 -2160503 2215571 19415 3779144 --3755340 lJnl TABLE 53 -Specially denaund alpoundohal Wilhdrawole by leadin I farmulasmiddot ~ndMaryland __ bullbullbull 2 3081510 47312l 27651 104lt]8954 1O~06077 1l~TS6 Mlt-achott bullbullbullbullbullbullbull 2 -268418 394096 2l5290 2765820 2754512 22 lSI by months fiscal YN-r 1937 o(juneoLa __ bullbullbullbullbull _1 __ bull bull _1378 bullbullbullbullbullbullbullbull bull _ _ Newnrwy bullbull bullbullbullbullbullbull _7 _23-83686 middot2~11551 5832 184amp2038- -18~86129 60139 (Will gallonj NewYQrk bullbullbullbull 3 1388012 1559616 21272 1618115 _1621)725 fM2 1-enylvanis bullbullbullbull 4 60972lt11 1076546 516~~5 14219659 14174530 12f74 Puert HI __ bullbullbullbullbull_middot 2 836630 973538 ~52 9-17556 948030 5215 W-sTYir~inia bullbullbullbullbull 1 ~ K)I zo9511 4 12517747 12245655 r6U Wisconsin __ bullbullbullbullbullbull _ -1 __97556 __ middot_97556 ____ 78910middot 786S1 3247

+olal bullbullbullbullbull bullbullbullbullbullbull I-------amp5 2211837Bln~M-1~4 M7bullG5J 80084281 79581870 ~

1 Jnrl~Id In ~nnrurcd alcohol ar~i4~7~O x galIor of rlt~ ~nd IlyenI2j4 tax galion~ or QlheI 9plrlLli fnlnJeroo Ir~m dISliIJeribullbull lor detltUaUon

NtIIObltgt n[m ~ ~lJril~ ~ly~~rt 01 the yoar_ IDltl~ 1 dtnnltlring pionlt o[riled in conjunction -Ih an cItimoulal B1e~h~1 ~Iaul_

J

r Wlthnyen yeBc e~di iOOl~~__wfingtV~iJi-tt_~MiwisLWmiddote=ttill~i(limmtrntttrttil st

_bulldo_ bullbullbullbull __ Ms)bullbullbullbull 255 1921 9~1 6 51i 008middot8ulpbitelquor bullbullbullbull _______ J~OGOI~1 _____do bullbull0 )IJM 878226 744169~nr~ln bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull___ 7ogt3~9 Punndbullbullbull_ Mani meuL _~--_ bullbullbullbullbull GH M2 10 bullbullbullbull Total 22 1183~8 80 OIl 281_ 1129216-SW~trBtoeL bullbullbullbullbullbullbullbullcbullbull_bullbullbullbullbullc_ _ 31 OOQ bullbullbull- _do bullbull __~ _ Sorgo __ bullbullbullbullbullbull bull _c ~~JO lt10 bullbullbullbullbull

-Dry feed bullbullbullbullbullbullbullbullbullbullbullbullbull IIGI _dobullbull __

dens lured

WIeOIIm~ S 915973 5 Q3ll 266 6487318 1179187 70~9 574 9 28~ 2~8

1I1~8 820 4 9S7 938 ii 2J2 297 6 amp1329

Tolal

WI oall~ 6 121 93 6 953 ~~

863202 15 an 51i 12616564 11116222 6W5526 5 ~74 63j 6552299 7098882 7 4376U5 8 3W 919

1112202019

lormta Mon~h Tl1

12 U H 3ulybullbull __ bullbullbullbullbullbullbullbull ___ bullbull _bullbullbullbull 27681 9973 39959 Z6li[I2l SSI~ loS 39161SAugusL_ ____ bullbullbullbullbullbullbullbullbullbullbull _bullbull 651170 139194 n152 104030 21 7~ 107 9~G ~1128erotemberbullbullbullbull~ bullbullbull ____ __ 002002 515577 459236 9~lll4 ~3 4(11 M 2 Oampl 815Octebor_bullbullbull ______ _bullbullbullbullbullbullbullbullbull S 175 381 3324922 1270115 lO~2 7J6 Il illtJ ~ ~9~7M~November__ bullbullbull _bullbullbullbullbull __ _ 1994 HI 2640329 fll8 995 middot~2l~~ 4 18 I~~ o954IMDoocmherbullbull__ _____ bullbullbullbullbullbullbullbull 9-10 773 92l l09 70683 is 771 0 I 9903~Qlanuary___ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 201007shy 376 57 52210 8190 ~1I 539 (6~Fbruary_ bullbullbullbullbullbull ______ bullbullbull 139 500 2818-52 ~ I 843 - iU 5~March_ bullbullbullbull _______ bullbullbull _bullbullbullbullbull _ 155013 56 ](3 l~ 146 1000 shy - - - - shy - gt2[ ~22

U~~-~~~~ ~~~~ 210839 50537 559 -HI - - - - 2~1 524 352 665 5I 203 - 497 1 OJ2 9194GIlune_ bull _____ _ bullbullbullbullbullbullbullbull ___ 572471 227481 130]7 1O~ - - - - SIl 0~3

TotaI_ bullbullbull ____ bullbullbullbullbullbull 9390663 86194 3331275 2 OIB (W~ 1I9 0116 ~ 23 4801 104

Formula July August S~PteltlbcI Oelokr Nowmkr Decembe

C ____ bullbullbullbullbull ___ 1~l~ampO ~ lG2S29 2 112 Q~I 2337271) 2 31S 936 40715392-D__bullbull ______ bullbullbullbullbullbull ~~ 1450 Jfj2 l 4~5 lll7 16M407 18264 1737347 lH0630329bullbullbull ____bullbullbullbullbullbullbullbullbullbull __ ijH159 22 IU2 0bull b63 795 859 720 ~oo 73917518bull ____ bullbullbullbullbullbullbull _ (~ 3Jg 32813J J~7 321 ~~I 788 550962 60803635-A_bullbullbullbullbullbull _____________ bullbullbull 219 ~4~ 2IH S7B 2692ll 377868 255410 40972423-Gbullbullbull _ ______bullbullbullbullbullbullbullbullbullbullbullbullbull 211317 8 7Il~ 347Md gt40 ~(l0 217212 360 074 40_bullbullbullbullbull ____ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 100 1M 1gtlt]8Gb lIlI(I211 200657 1~6 037 2Wgt211823-Abull __ bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull I~~ 292 W~ 71~ 1l7~tItl ll~ 535 179809 187 MI54 bullbullbull ___ bullbull __bullbullbullbullbull_bullbullbullbullbullbullbullbull __ In601 13) lJ6~ J 10 435 15-1242 130012 13876817_____ bullbullbullbullbullbullbullbullbull _ 67935 BOl SS7 ~I 613 S693B 81114 808763-1 bullbullbullbullbullbullbullbullbullbull _bull ____ IH 57~ ~7 lII SS U3 7~ 399 89307 13185613-1__ ______ ~J3~ 79 63~ Ju~ 7d~ 1251gt16 107847 nOSI37bullbullbullbull________ bullbull __________ - -I t~~ 0841 (gt53 00630 8J500 574H28bullbullbullbull _______ bull __ _ ___ __ bull ~O S08 162DlI o~soo 00750 56 ~50 65 1()30-0______ bullbullbull ____ bullbull _ Z-125 3032 U 1~9 4799B 52507 717713~B_bull bull ___ _____ _bullbullbull _ 3~ 7S l~ 730 2~ 063 m336 4a893 81103112_A_ ___ bullbull _ ___ bullbull _ ~~ ll162 ~I 019 7042 27677 2817330bull_________ bull _____ bull __ ~~ 1~93D 23 JlO 1~l99 23431 3963939-B _________ bull ___ bull ________ _ 24837 20 00 ~I Zt22 il3 W528 n~73All others ____ _ ____ ___ bullbull i9556 lB 718 612ll3 SS2115 62 liJ 14 ~~

ToraLbullbullbullbull _____bullbullbullbullbullbull 1 5783462 6029222 6 430 1~2 7283737 7C21J7b I O ~9(l 061

J32 REPORT OF COMMISSIONER OF INTERNAL REVEKUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 _ TABLE -SpCCillllll dent1red alcohol Withdmwals by leading formulas and TABLE 55-Specially defl(Jtlirea alcohol OperlJiOll8 0 bonded dealer by Slote

bY1gt01l1l18 Jiscal year 19S7-Co1ltinued fiscal year 1987 IWine ~Bllo~l [Wino gallons]

Formula JampIlnory FebrnMy M Aln M June TornI

1__ bull_bullbull ___ ______ bull ___ z-IL __ bull_______ 2l bullbull _______ bullbullbull ___ _____ 18________ bull __ _

S5-A _____ _____ bullbull_bull __ 23-G ___ ____ __

(D ____ bullbullbullbullbullbull ___ ________ 23-L ______ bull___ bull____

4_ __ bullbull _______ bull ___ bull ___ _ 17_____ bull __ bull ________ bull ___ bull 3-Abullbull __ _ __ _________ 13-1_ -- shy -----shyJ7bull __ __ __ _ ___ bull_____ VJ ____ _____________ bull__ 3lgt--C _ ___ _ ___ bull ___ _ 3S-D __ bull __ bull ______________ 12- __ bull ____ bull______ bull ~O ___ ___________ bull____ bull __ ~~I- H bullbull __ bullbull __ bullbullbull _______ Allothers ___ _____ bull ___

10079]1 1381H~

971 126 001760 Jll276 202bullsJ8 HIltlS2 92100

lOll ~2D

lt126240 4lt1991ro 3~ 037 40440 38170 26335 22213 30412 10010 2656

ll13347 1~OO82f

548559 51625

bull 237608 217080 1c8883 133801 liS 647 69489 79356 47124 42946 24363 N tOo 18679 2~ 310 ~~ 11000 98530

I amp78 282 1838517

783445 7HOS 276615 247313 186863 148430 139 Q67 764314941raquo 42215 MH732013

-53-728 88075 38282 20401 18676 42025

l amp17 (13 1amplJl22

MS OSS 103979 328251 2S210~ IMII5 180270 1~52~

81951 M 162 38488 32O1~

GS026 48001 lfo9U 262r1 l8405 21409 69725

1613 591i l63B485 IUl~M

617M7 41195Sl ~j~~M

2ro41~

1764W 119lJ~

fl5 J17 71 (130 23675 OO4G7 lt18726 ~2 370 20530 00 gtS8 22135 HH~ 748l1

2420011 I iJIQ28 10087[17

408 llOS 1amp165 lSI 11 22tlm InSI4 14t ltlS7 ~7 igtJol

ll167~ Q7 ~3

P21gt2 ~l 57~ 4~ ~~~

50 I fl ~ 276 ~II~1

~j (~

71 ~13

251~6600 19369115 9bull756300 6362007 300gt918 3 208~O

2211746 I 7JY4~~ I On 2~2

91~ bullbull$ 899 ~~2 S3IIl4J 7 ~It M2 ~57 IgtZ~ n5 44J ~9J 3H~11 l(l~ 773 ~lil 313 783 10

IQt8L ___ bull_____ _ 6084 G5Il 4Il8il079 6309500 64M112 65911lB 741~315 1~ 6Bl ~76

TABLE 54-Specially denatllred alcohol WWdrawal8 by ormula8 fiBcalyear 1987

[Wille gallons)

AmountFMmul8 Amount Formulm Formula l Amouut FormulaAmoun

3(l-A_ _____ bullL _____ _ 23 __ _ 30 _____ 2978125156600 3 ~78 30577323-A _______ 31l--R _______31-A_ _____I-A_ ____ 3 4()4 1739 ltloa 2~ 373176823-B ___ bull____ 3l-C __ bull__ 4142-A_ _bull 32bullbullbullbull___ bull 89100 529 47~25 7l4 3(l-D __ bull ___33 __bull __ __2-D_ _____ _ 23-Cbullbull____ H992193S9~45 7721 40411

3-A ____bull _ 33-A________ 40_ ______23-D ____ _89~ 522 2 243 7lt1000 35__ _bullbull _____ 41 __ __3-D __ 23-E___ 2 57~25M t4 071l 42_ ________23-F _______ ~5-A ____ 11911 W2 282 1057 3 M~ ~l~ 43 __ bull _____23-0 ______ 36 _________ _tA-_~~~~~ 4649t t DIli3 42lJ l4O 004L_ bull ___ _(l-B ____ bullbull 12 161712IJ 24 107S 37_ G47 []I

12-A___ _ oH--A_~_ __ bull 13 S63J7-Abull __ 1 ~23344 on 12671~ ------_ shy 45 bullbull ___13-A _______ 434Ill bullbullbull _ _ 304Msn643 25-A_ r~ 67 46 ____ bull___ _15______ bull __ 38--Abull __ 4~ln00 47 _ __17_______ 38--B ___ ___7-A bull ____ lijIH 6362Ht5ll1i 1H5 50718___ _____ 7-lL__ bull _ 40701_ 6 302 507 1579138--08 _________19 _________ 79 681 876vgt-v_ bull __ 1430t rotal_7J41O 5~2 ~72ll ______ bull ___ 28---1 bull ____ as--E _ _ _ ro8S2 ow22_bullbull __ bull____ 39bull _ __ bull ___1_ _______ l 88l 91~6aJJ

Information Lo the COIIlllotion ond aulmiddotboritld uo of ~he foltwulS-11 be found iu tho 1lpltmCiI10 RogutmtioDs NQ 3 Formul [or Complrwly ~nlllltislly UrUlluld Alcobol Trury DellrmanL Bureau o[ Imlwri81 Alcohol menl~d by Trury Dedlollli IM Ull H7 4644 ud 4143

Number On halldSLaLe dealers IR~oetUlt1 IRamow lnua 30looeratin~

~I-- 1--Californi __ _ bull _bullbull __ bull bull bull _ 2amp1ll ~O ~U I ~ 261Connecticut bull bull bull bull

6~ 75~ 70 roo 2It07 2~ 0-gt0 19M3 8 91-3fu~~~~~~~~~_ __ 81l6n 78~ 510 GQ21XIndiana bull bull __ bull bull _ _ bull 2 71 2 fl6 701Kelltucky bull bull bull __ bull bull __ _ bull _ D bl~ IJ~M 2426]Ifryland __ _ __ bull bull bull __ __ _

bull I~j ~1J5ll~ ~W ~gtlltI OS] oolS 42l)H

10031 112791 lJ~~2sr~irt~~~~~1 bull 0 63~ S~ OOJ 1~3nMissourL bull __ bull ______ __ bull __ I~~ 724 192m 18191r--emiddot Jersey bullbull __ bull __ bull bull bull __ bullbull 1 Rl~ R17 l ~ID (ljJ ~6253New York _ bullbull bull bull __ bull__ bull ___

3iI~ S2~ ~S76IB 27B~8Ohio __ _ bull __ _ bull bull bull _ 214 1116 21~ ()(5 21l 683Pennsylvania bull bull bull bull bull bull ~r~ 82m 1l5JaTennessee_ __ bullbull bull bull bull __ bull __ bull bull __ __ ]5930 10 b2~ j~~8TOlIS bullbull bull _ bull bull bull _ 1 JS2 126H i 7~8U1llh_______ -__ _ __ bull __ bull _ bull __ _ 1 1 1_ I2OO~ ~1l4 1745---1o1aL bull __ bull ~ _ __ __ _ _

Ul ~ J 10 I 1)15 005 319189

1 Number opcrathlg during uny PEllt 01 Lhe yeEll

T AELE 56-Sprcially denatured alcohol OPeTJti0f18 IJ bOf1ded manuaciuTerD by Siale8 fiscal year 1957

IWiD5gcll~1

umber ~l mUOnmiddot

Hfflovcred I Used Inmanmiddot 1 Ou hudfacture I H~ClllveSI~ oJr use u[aduring JUM ao ~parmiddot

adnK l

Alabam bull __ bull __ 40 1511683 1943 15BM~Alaska_ bullbull bull _ ____________ 1 __ _ bull _bullbull_ __ ____ 1 Arizono_ _bull _ ~ 3ll bull _bullbullbullbull_ 3t _ _ ArkBnsas_ bullbull bull_bull __ bull __ 10 BlOIH __ bullbull _bullbull __ __ bull 8300~ 6072California _ __ __ _ 300 26GO1l~ 503BQl7 70103(11 Uj)lICQlorado __ bull __ 30 ~~gtlS9 bull _____ 22947 WConnec1lcut bullbull _ __ Il6 11M4amplt 1452 97a~5 75843Uta c_ __ _ __ 10 lltloos 43715 10057DislrictofColumbi8 __ bull __ 36 tm~72 _ _ 503870 ~

Floida__ __ _ __ _ bullbullbull _ ~O 10570 5837 lU~13 14M

ii~~~t-~~~~ ~ br 26~~ 2~~ =Id8ho bull bull bull_ 6 511 ___ 57 Illinois bull __ __ _ 479 I SOO 8M gt03amp1 5105949 306085 InrliBn _ _ __ bullbull bullbull __ bullbullbull 120 25lI407 1~5JJ 42(1107 136025IlIw bull bull _bullbull ~~ 257250 __ __ bull __ __ 2023B 1193K nsas_ __ _ _ 2S l29H W 12873G 140 Kentucky __ bull ___ __ _ __ 59 395ll27 __ bull ______ 378809 38989Louisiana_ bull _bullbull _ bullbull _ ___ 7ft 1gt03583 bull bull __ bullbullbull 19~IX7 S619MniMbull bull bull __ bull __ 6 128 _bullbull lro M rytand bull bull __ __ 97 79lt13001 561024 ~13lwO H75S2Masltnchuselts bull _ E7 3 006 233 3 724 038 7 56 -~j 2J36IJGMiohigan__ bull bull bull __ _ _ HI 2 SU 886 2029 836 ~ 8ll ~l~ 21) lYlO

~ 184Ni~s~~W~rmiddotmiddot-middot-middot--~-___ ~i 1~~ -_ 11~~f t63

bullMioulti__ _ bull__ bull __ 167 lOOl 413 2507765 4l~l6~ 1621MOtttana_ _ bull __ 2 16 bull bull __ II l-~traka bull bull ________ 30 124amp1 16233 5(l3S N~ bull-H8mlhrc bull __ ______ 8 6257 __ __ 61)1 l-o-J~rS(y __ bull __ bull __ __ _____ 252 15722072 15M73ll8 3105261 3~1

91~ S5~t-ew Meo_ _ _______ 1 10 _____________ 10 WtmiddotcwYork_ 613 9022743 l889028 108OIJ1l1 407 87~

Noltth C~hn _ _ bull 89 1293113 34100 1W~IW 9331lt)Noltltb nllJltotn bull bull 7 is bull _______ ((l Oblol ___ 254 1060177 1(1110amp3 1100411

8il-~67OkbllomQ bull bull _______ l2 40004 _ _____ 47100 140

Nllttlhcr oporaUng during Bny lon 01 the y_ lu mo Industries whcre the d~turelBlcohol ltioca not booamo R par1 01 tllc produclt m Iortoo i

comiddotd mud used

II

I~I

bullbull

bullbull

-- ---- --

REPORT 01- COMMISSIONER OF INTERNAL REVENUE14 T AllLE 5G-i5pcciaUy )cflotlrcd alcohol Operations of bmdcil munufadurcl8 by Statcs heal year 1937-Colltinued

WIne ~ ltrl

lumber or manu_ I On handllecowod Used in manmiddotfnOmers Reived~rU~ ufactuerng June 30Riter we

01shying

2ll1)l221 QIlO ---i~i-tiSiltl 0 1l~gt18 1~7 ~52~~~~~lij~i~ =i

U llJltM

m

~u9gt16U ------- 8127Rhode 18land_bull _bull bull__ )D6~ 10 2~2 Soutb C31olina bull__ _ bullbull __

M l(1232O

bull ~ -- _-- ----shySo~th Dkots w n

---- --iii9ishy 1j(J35195~9 101( 6F1~ Zit ~12 19 BN t HS

m 27~OOI 3wA 771l ~(I----_ __ shy

438OU3717amp8 61568 ~rj~~f~Jmiddot1

bull

6 28~ 130874Zl

8628 n---ziiiio5i B58U371~nnW~~o~~~~~~~~ ---- ---shy HlJ7lI M Hlll~~ ~l3 ~11l4~~Wyoming _ __ ------ shy

-- W bull tOO U6t nlS 3 ~l9O884 ~23 7090231 00711007robL

TAllLE 57-Distilkd spirit$ ~umbeT of disillcric8 and crnal-re~eruebOTded ll(reJlOuse8 operated by Sta1es fiscal year 1987

Dill1rlbullbull 1

bull lIIl r6~enuestate

Wh I R I I I-- _ ~ llrnndy I_TotAl 1~~1~

g~jlVia~--~~~~~~1 (JonneltUCUL

~~ff~ ~~~~ii_~~~~ EctC~Y _

~~l~~i~ I ~~~~~~~~~~~~~~~~~~~~~~~~~ New York Ohio bullbull

00Pltillnyl~anla

Vermonl _ Virginia bull WMhin~too_ bullbull

Tol __ bull

bull

n

bull

_

bull

_

5

1middotmiddotmiddotmiddotmiddotmiddotmiddot2

13

~ ~~~-I bull

~

- __ _ 1- _

-_I __ bullbull

bull __

_ bull _

___________ 11 bull __ __

-------- ------- 4 __ bullbullbull_ 1 bull

- - - - ---3shy

middot- -~-~

1 bull

_ bull __

1_middot middot1_

M

_ 1 bull

----4

bull 273 m

11~ I bullbull bullbull bullbull bull W ~

-imiddotbull bull bull bullbull bull

- ------ shy

1Number operalA during ~nV part ollh year BxchHhC of dlllli~ioIlS wbIch resullod from plant producing rno lhan one kIu~ olpirilbull

~~d~~~~t ~~~~~ro~~2~~~middotlh[uor

middotnEPORT O~- OO_MMISSWNEn q Isect~EnNAL REVENUE 135 T AllLE 5S -Distillcd spi-ils PrOllurliltfl by j~d~ Ina by IIlllnlfs fi~UlI ~aT 1987

[Tx g8110usj

Mo~b Wh8~Y llratlJy OlhOrSPjrilbull1 ftnlom 0 Jul) ________________ bull__ lQ 940 ~Q2 --Q2291)4 - -~224 751 452709 - -21732 yent _ __ 1782lJ ~~- - -- - - - ~~~~r1 6Z10i3 302 335 8098Q2 19764 USol_mber__ ___ ____ ]9 (lj2 GGl - mU71382 1~i 3 UJO 37ushy 84798(l 3701OTobor__ ___ _ ____ lO 2lS ~~l ~l 051 5~D2o-l ~logt 3~1 I ~1 31U 2~~2 ~omiddotJlbcr ______ bull_______

-2t)l~2Jla 866 1i~2 07302 1803833 1453247 221163December _____ _ ___ deglJ 454 65~zg7~J ~7 a2ii 1 M3121 ~52WJanJar) ________________ 1~m~~IB Oj2 7Ol i~G Q54 3trl 948 -t 217 708 20 ~4ll it 4031~IfjJ 71) IS 77 14 3031 ~~ir16if~~l~~~~ 1 102gt4WJ ig~f middot~middot~gt-l056 LOO48U 2 304

85 767 7J1171~l10 371 141037 21H4L1 W 116 957)la1 ____ bull_____bull __ bull_______ 17 ~7G r1 2452J4 63 il9 ]57732 Jun~ __ bull_____ ___________ bull ] WO 05l) I 20 17G ]5080 loU _ 284917 79111 8217 middot1313519 - IS4S4u~

l~at __ _ ____ ~3 ~~7 IolO bull 2 _lt1 t~7 7 I~ JSb 71 777 bull 13304 547 25B OM 880 1Fer_Udltilioal ])foductJell f gin at rectifying 1lanl~ s~c_bhle 68 __ InclUdes l~ i~T3~ g~Uons po~llecd at dislilleri~ fer ltcnaJra~ion bull 1Doludes lJl ~14 gallou~ Inducd at JiSUHi [o~ deualurotOn

bull J bull

TAILE W-DisillerJ ~riril~_ Production by ktnd8 and fy Sfa~BJ fiBc year 1J87 [fax gallons]

TollIJ --- --

Other sJiIitilinndyOln IampmWbLsky81810

middotmiddot----1--middotmiddot---middot--middot- ---------shy4rima ----- bull -- 1 44~~- 12 50l1 ~7178Calltwtnll_ _ _ 247741U __ 1~~GlF -119lt14700 11G21 14~Zl4ampl

CJorMo __ _ _ 179079 bull__ _ __ _ __-__ - __ bull bull _ ___ J79~7Q

Conrctieut bullbull_ _ 49j~ __ bullbull __ bull __ 16 709 bullbull _ 9Glil8

~~i~ ~ I --~ - --v ~~ -~ ~~~~~ -- --i~~~ ll1inu _~_ 4250~1~ _ 24)77SQ bull __0middot lRl1SY [5H~I~

ladl _bullbullbull __ ___ 11-=7 bull __ _ _ 9J~I14 __ __ S1gtIG900 4807787 Relllcly __ - - - 9113122 lo-S80~ --- __ c ---- - --------- ---- 1121~1ij1(l-I1ouiOiauu _ 3St7U 8054 _ bull _ MO7lU 470~~

Maryland bull __ _ 15744469 bull_ bullbull___ 71l21 __ bull lI752303 M=chusctts bull 1239136_ 9illWi bull__ bullbull __ _ bull _ 3189171 Mclgan _ 21874111 bull bullbull _ _______ 2 18741)3 lmnegtla_ __ ___ 45bullbull10 __ _ _bull _ ~_ __ _ ____ 457111 Mii bull bull 12l7 bull ___ __ bull _ lZil3~ew Jersey bull _ _ bull bull ____ 18560 bullbull ___ IB5MfI cwyork____ _ bull ~ 1 433 9l0 130089 middot3324083 ~IAA631 Ohlo_ _ 65924Bl _ ___ bullbull bull ____ 6592431 O~on_ __ bull _ ___ __ bullbullbull __ bull__ _ 17181 __ bull__ bullbull ______ 27181 Frnnltyhmiddotanla_ _ __ l~9iIO-Ig ampl~ 2170003_ ~lt9 SM912 309IJe1VermDnt bull bull __ _bullbull ~_ __ middotV2H 27l-W VirglrIa _ -7003n bull ___ 6005 _ __ _ 792818 W-Ilin~nh_ __ 21(-1 _ bull 69l8 nUWv bull bull 87312

lltltlll __bull nl47~a 2~ltI~27 71~05 1271717 1~304M7 2S8gW88l

1 Por ldilionltl roducWu of gln nt recWying plnnls see ~~ble 09 bull Include l4~735 gallons produced at di3~iIJerie tor denai-uration (nclurl 2lt1 ~ Ii gallon produced 8t distHlerk ror denatnrtiCll1

1

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RFrORT OF CGI1IUSSIONER OF I~TERNAL REVEXUEREPORT OF COMMISSIOKER OF IKlYRNAL REVEllE 139138

TAlILI 6q-Di8iilled spiril8 Grains -and 11l0la88fS u6ed in produdionlby Stalea hQ1J8CB by Jrind8 Mid by yeaT8 and 88a80118 oj productio11 June 30 19S7-Coll

TABLE 64-DiBlilled SpiTjtSSiock8 remaininrl 171 1Iiemal-revemJC bQndcd Ware_ fiscal year 1037

(Tax gallons] Oroin

YM Other spiritsBrondymRom Whl3tyshyBoon T~tal

1921

Un__

1019 __ __ _ 19lO__

1917__ __

1910 __

Losses frODlt lsskage aud ~vaporsliou shy

~1rng __ ___ 55003 121 _bullbull ___ 62 _ __ alL ___ 3~919 202 _ 9]7 -~51

Sptlng_____ 54 lOS 10 1566 777 81~ FsU 6197 10 691 ~9129 tI87 27933

___ jo_____ 131 _bullbullbull _ 200 c __ Dring_____ 3 bullbullbull __ InO --[IS

~~ili~ ~1n ------ --_ ----Hll bull ___ HltS c bullbullbull7323~

8prlng______ ~~ ______ 1031303 alL____ _ bullbull bullbull _ _____ - 500 bull __ bullbull

[IM ~1619

~7W4 151147

404 12H

~~n IW381 11158

660

State Mollll_ ~ OtharCorn ly~ Malt Totalgroin

BU$~j Bgt~I I Bhl B~h~ -- nhI GalloArlwna bullbullbullbullbullbullbullbullbull __ __ bullbull _ 91~ 1~79 __ - 9MO2~~5

California bull bullbullbullbull __ bullbullbull 397809 ~1OjJ 62218 5586 middot~15626 --2iii523Culorado__-_bullbullbullbullbull bullbullbullbull __ 2JOS1 62-10 6240 _bullbull - tl5(i2 ConllecticuL_ __ bullbullbullbullbullbull __ bullbullbullbull 8~ ~573 15amp8 __ _____ li9i1 Illinoisbullbull _ bull bull oSOO10l 2450~OS 10322JO 6536- 0356375 Indiana bullbullbullbullbullbullbull __ bullbullbullbullbullbull _ 773()~77 121~6g 11r-241 _ __ 100710lt10 Kotuoky bullbull __ _ bullbull lJiOS6 306~I~J ~4XlOO9 ~7315- 19OUn2 1i25522Louisiana bull __ _bullbullbull _bullbullbullbull __ ~72~21 411Q 12574 bull __ __ 1O~9i~ lillo 770Margtmiddotland ~ __ _bullbullbull _ 40164(17 24j~0~7 5819n _ bullbull __ 3450001 IIfaschusetts bullbull _bullbullbull_ 3115gt1 131180 46~81 __ bull __ bullbull 4~2 512 iliiiWiIMicligou bull __ bullbull __ bullbull 306808 (15213 ~7356 __ __ - ~503ni~ __ _ __ ~f_jd~ ll~~ ____ I~ Miwota bull bullbull _ 787 18-1 1511 __ bull bullbull lOQ(Ii MisoourL bullbullbullbullbullbullbullbullbullbull __ bullbullbullbull _ 2Z~30 ~711 3~M ~11011930 bull __ bullbull __bull KI~JDi i~~~~ -7 bullbull ~~~_ ___ 7~~~ NewYork __ bullbull bull gnOH r9tl~ 12J~~8 _ bull __ liKH207Fall________ 2f17 In bull __ 903461~4 Obio_ ___ _ bullbullbull _ 82r310 4~63f~ IMifJj7 L1a83961931 bull __ Rpring _ 2P11 710 bullbullbullbullbull 1315 bull __ 2791 Ponnsylvnni3 bullbullbullbull 2 216 t30 l678COfI da1~ __ bullbull __ 4~3M4 -i~68i(obull rIL------- IW25 29MO bullbull 33lt147 IM2~20 VIrginIa __ bull _ bullbullbullbullbull __ _ ])3~ampl 25~56 22~50 ____ 161868IP32__ _ prmgbullbull _ 4~089 bullbullbullbullbullbullbullbullbullbullbull _ bull __ HMIP WU5binglon bull __ bull __ bullbull 3 i3C 1432 liOO bullbull ____ Ofj2B Fall 400P7 I~HO bullbull ~~61~ _ 480915

1933 bull Spring__ 843l~7 _ _ bullbullbullbullbullbull _ 1~I7jj __ 965220 Total bullbull __ bull 3fi4l8Oi4 ll~IiIOS6 P3(gtj~13_1 bull ~9~37M702MOhl bull 3365813 l])~j ~llll 3704022 5439600 1(134_bullbull Sprm~ bull __ 10014111 47H4 440 504I~ H~O~ lJ08O513

Fall_ bull 15368 m 391438 21 ~~5 26J 002 1~1 16 rJ7 197 1035bullbullbull Spring_ 3I5U1[gtgt lrS077 1flD ~16~J 327912115 Formalral n90~ in brallny lampble 57 In ad~Won 10 the graill and molu lbon abo_e 7lTlB

gallons or Iml~ua~ Juloe ~llP ~allons of maple sirup and 2ti9~3i1 pound~ of uiElIllal~ uHlt middotjn Aril~na VerI FalL_ __ _c 50446755 2W772 HIl2 157~) 5~~~ fO5lll03 mont nd llllnoj f-l--0ljeh1936bullbullbullbull __ bull _ Rllfing 1[lltI222 1811 2J(I316 256Ol ~IJ(nl 625U 10417751 In measuring gmlu at lt1iStilJ6tY 56 pounds equal 1 buhel (U 8 Rev_ Stat He- JlOIl)- - FaILbullbullbullbull 11449amp380 H2MI 331r )3872~6 2eM1l~ 118006735

937_ Sllfin~__ __ 104511500 4~2796 21lJ 110 ~218 308366 11154~850 All used in Lhc ]Jr~ducLo orrum wLh the -~cej)tion 01 ~1852J gallon in OaHorna 1JJJ ~aliou In Louiana anti 151~20 gulJon~ In Ynnsylvania ad lor gin

Totsl _bullbullbull H~285003 llampI1O lJrt1lOC ~W)41 eH~9OI3 d2001980

bull Inrlud- Ma1 bushel or wlla~ and [126 bmhIS o[ barley

TABLE 67-DiMilled spirits Moier-ial-s lJ8ed in the prodvdwn oj brandy by killda Dua 10 rrerUon this amount exltee~s Ul rltU reporl ~r lD6 1n IG~a and by Slates fi8cal year 1937

In E1ddit1on 10~9 gnllow uncliiled pitH hl eIrt torR~ home-_

FRUIT TABLE 65--DisUlled spj~is L08B~B in iflJerlltal-reverlue bonded -warehouu8 jroll

leoka(J6 lnd eliaporalion by hlld~ of spirits and b11 Stales arid olher l088e1l by kirld8 ojspirillJ fiscal year 1937 -

[Tax ~RllonsJ

Kiud I Onlilornla - New Ore~on Virginia Wls~~ng I TolnllatBltlY

PoundS PO-tld Pound Prrna Plttnd p~d

~~~~~_ __ e- I~ 188 425 - _--- --- ----__-- ---_--- -- --- ----- I~ 1 42gt8S740ll

--3~225M2- ---642372 ~ _-- --_- --____ - M ~74 fJU2middot I-Pie __ ______ ____ bullbullbullbull __ 1202310 1~0I833 17000 6 28~ IM7A prkotL _ _ ____ ______ J 752 651 _-- -- _-- --_------- - ---- --_-- - --_----- 1752 f4lauche_ ______ ________ bullbullbull

1 3M 400 --__-- --- _- -- __ - --- _- -- - _-- ----- 13M10ClYI _--- _---- __ ______ --_-------- ---- ---_-- 1162400 _- --------_---- 1162400Prun_ _____ __ _______ bull 931566 ------------ - ---_--- ---_-_~_-- ----- 9ll5G6

6~~~~i~_- 146 a06 - _-----_- - _---__- -_----_- 146 006 -- -- ---- 89000 __--------- 2 135 92125

JoI _________ ____ 30 ~70 753 3225 amp12 18947d2 1201833 )~ 131 36812125

Stale WhisksImiddot I Rom I (lin

---IDrauu

----I Other

-~rotal

----

Arabullbullbullbullbull bullbull bull bullbull 1lO 140 lilornia _ _ 118764 2092 982 44809 __ _______ 21f(l17 ol~rarl bullbullbullbullbullbull _ __ 5832- 25 5857

gonneoticut___ bullbullbullbullbullbullbullbullbullbull 4081- 45 1723 __ bullbull __ 5849lawf(lbullbullbullbullbullbullbullbull _ __ __ bullbull _ 701 _ 701

Ha-ii bullbullbull __ __ ___ bull bull 155 155 lllmois __ -bullbullbullbullbullbullbull _ 11115199 i084 1359 18259 bullbullbull __ bullbull 1179901InllanRbull __ _ bull oo~r(l7 46 4112 24226 g78l3 Kenturky bullbullbullbullbullbullbullbull __ L8~l~13 2030 ~718 7U2 31~ 1896170 In addirion be rollowln~ allouUls of [ruH rosIduums oro med 51~3(l ~IlQU or leas in CaliurnB WUIlOObullbull_ __ bull_ 11556 427 1124 bullbull ________ 13107 nlll 7fJU ~alJon in Whlng~o~ 8~05 Rallons 01 PP1~ pomace in K~~- ~rsey ~940 ~Ilon in VIrRinia and MllryIBnd_ __ bullbullbullbullbull _ 006919 5032 -~5il JJ9M 4g903 1lll5500 gtOC2 glllJom in Wll-blnglOll 68~0 Rallom ClllClICh poma in California and 36aJ ~aiions In Wwlng-tonMrhuseUbull _ _ __ ~1546 21[lltI6 _bullbull ___ 1253 _ 75845 lt92(Ij gallons cl pesr poutoo In -ashlugrou M IrhiD _ __ _ 13074 bullbull __ bull 43 974 MiunffiOla_bull 18181 71 1 2940 bullbullbull __ _ 21208 lI-llsltcuL _ _ _ 27075 176 22 __ ___ 2i273

~~lJ-y 13~~~ 2101 --3i6- ---536~i --- -204- J9I~~ N bull -York 1 4bull~~0 151 1244247 48930 Obio __ ___ J~l155 2 331 1710 bullbullbullbullbullbullbull 3863Oregou __ __ _ __ bullbullbull __ ________ 3M bull _ 1amp4 yewymiddotlvfIDa _ _ _ lOO)Ilt1 7338 259 ~(98 l2~9 1 05J5~0 Vflllfmt-__ ___ _ bullbullbullbull bull __ bull __ 22Il m Vr~n __ __ ___ bull _ ~~~J ___ 5-3 bullbullbullbullbullbullbullbullbullbull ~2OJ

Whn~vgtn _ bull _ 1519 bullbullbull 3 l~19 bullbullbullbullbull - ~f)lJ9

Inlnl _ __~ (051317 ~~ 2Ili2ll2 ~ 69~IrI1 Los rom otlier ouoe~bullbull bull bull ~ _4 I~~~~ 743

middotIolII bull 6555678 45500 I 1~3~7 2J5~001 ~792~ I fltIl2~7

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---------------------

152 nEPORT Ol-COMMISSIQNER oj INTERNAL REYENUF

TABLE 87-Al1alyaia oj the leori oj the TeGhniltal Staff duril10 fiscal year 197-shylI1C01llC tlIilJI~ IHld gifl t= clt1uII--Continued

COMPROMrSE (J~8ES

On hand July I HI36 _ 082Rceci (ld during the )car bull _ 1236

Total bullbull bullbullbullbull _ __ ___________________ 1 918 Diptlscd of

AcccpleltL __ __ __________ _____________________ 394 Hejccted _ bullbull _ 680 Wi~hdrnwn__ __ ____________ __ __________ ______ ______ 102 Tronsfcrrcd bull __ bull ___________ ___ __ ________ __ 59

1235

On hand JUlle 30 lQ3L ~___________ 683

EXlESJON O TIME CASES

Oll hand JUlY I 193L bullbullbull __ bull _ 7Received durillg tho year bull bull _ 203 Total bull _

210 Dispo~ed ofGranted ________________________ 20~

Hcjectcd bullbull bull 160 Vilhdrawll ___ __ __ __ __ _______ ____ ____ ___ _______ 3

183

On hand JUDe 30 193L _ 27

SlCTION 600 IlNAI CLOSINO AOUEEMENl CASES

On hand Jnly I 1036 _ 25Received during the year _ 107

TotaL _ bullbullbull bull _ 192 Dis posed of

~~fe~~d~~-~===============~=======~===1~~ 165

On hand June 30 1937 _ __ bull _ 27

L~

REPUHl O~middot C01USSlOSER OJ IfERNAL RElUE 153~I OPFICE OF CHIEF COUNSEL_

shy

a PIpound LS DIVISIO

ToBLE 8B-Record oj cases appeoled 101M Uniled State Boord oj T= Arpealt il1cludinll tho8c appeaud jrom Boord dtci8i07l8 to appeUo[t courts ltICQ lifO 19e to 1987 inclu8ive

Bydcl8ultdsm[ulete bullbullbullbull _ 1532 1122 ~ ~ 3131 shyBydeclslopoD=lta_ _ 1143 liJi 1~J8 Ililb 1619 1011 JlyllKlOOdS6ttleDluoL 6707 So7Z7 7100 362 3220 3Wi

lotalclosed _bullbullbullbull_ 8382 S3S6 8582 58(l 5Q2 ~7lt0

Pepdlpg8pdorllsclllyeu-_ ~r=~~~ 101~ lDIOJ ~

TaBLE 89-Nulnbcr ond oTIIOlwla oj CQBf oown in iable 88 jor 1M ji8cal yeo 1957 onlv by rlau oj tlU

hlcome bullbull __ bullbullbull_ 017S $44~()j()300 13U7I1gtl468O3700 4634 $1118976091 8491 U)O7)OOOOO Estate_ _____ MO 7~1amp82Ogt I ~ 4336O161l80 24P 21016267 61llgt 9i632IOO80 GUIetc__ bullbullbullbullbullbullbullbullbull 64 l1l3~114 lj6 478120182 37 21171ln7 202 I rn 1ltll82

TotnLbullbull __ _ ~ a20310~U 41[( 11328217776241120 JJl071178 9289 5~IOIIlmM

TABLE OO-Stalu8 oj tlt18e pelldO bejore Uniled SIale8 Board oj Tax Appealt June 80 1987

Issue nvl )et joined ~ ~ - 406

A aiLing Ilt~ionHercrrcd tQ Special AdjustmenL _~_ _____ __ 142 Referrcd to Inlcrpllative Division bull NOLIe Referred to Teehnical Staff 3877 On nlllCrve calclldar middot lQ9 Inactive for olher rCllJgtons____ ___ __ ____________ _________ __ ___ ____ 4Q6

ttfiJccllllneou5_ _________ _____________________ ___ _________ ______ 83 Iu process of preparation for trial WlliIhin5ton ealendlll_~_- - - - - - - __ - - -- -- - - - - - -- - - - -- -- -- 321

Ficld ca cndar __ ____ _ - - - - -- - - - - -- - - -- - - - - - - - - _ - shyRCI1dv for trial bnt not set

533~~~~~da~l~~~~r=================================== 136

Set for trial ~BBhinl1oll cnlendar____ _____ ________ _____________________ __ 13 Field calendar ~ _________ __ 618

Tried hy Board of Tax Appcalll Awaiting deciion by Board - ~ 782 Awaiting expiration of appeal period - ______ 3U

In process of closing ~ __ ~ ~ 267

--- - shy~--

Total middot_---shy 8005 ~31ls7-11

P ft sr ~ -it tht~tiiIiiIlt~ wt f ~ y -iqgte ~ ~ 1- gtj ~+~

1O~ZJ I 1(1102 ~ ~I 4107

c~ I l~~ I~L~~I~I---=-I~

Closod

r6bdhlllqlllnIDgornscal~ear _1 nZlII O4691111llIllll l~~~ Fl-lLlufIPln~I$lVmm - -- ~ -~~~ ~ ~ l AIM I Ll2Oll

Ill e d fpeped PepdiDl JUDO 110Clow oeal yU8flopdlllgJll1y I end adJuollld lllClll ~roo )lear net I CII~i$ ut Inx

Nummiddot1 Amount III ItIumIAmouut iU IN=-lamOUDI ip INum- AlnOUDlt ingt1lij~UI8 be dl3~Ut8 ber dlappte gt01 1 dlaPUI

---1-be

middot---I~-

---- -------

------

-------------------- ---------

154 RlPOrT 010 COBnSSlO~EH 01 ITERAL REYE1UE

TAIILE 91-[ro7re~~ 0 cases in appellate courts (gt appeals from decisiDns oj the United Slatcs Bfgtlrd of Tax Appeczl8

Q Sushy

Ipreme Oaco cuit ~shy~- c~S~ CUlt roUrlS loU1 bull 0gt11[1 00= 11I

T~ktn to Supremo e[llI _lellditlg July 1 006 Clrned ltjuring fisl y~nTltppUlled by commisgtioll ~1

Appealed by wxpuyurbull bull 075 FaYOfbl_ to CDmIDIIIgti~ll_ auro bIb to ta~pnyers _ 146 bullAppealedblhyth __ ___ bull ___ _ Modified bull_ __ _ 00

TotL-_-~ 00 1= s1 folaL i~ I 14

I=~I=_~prw~J duriDgflall~ar I~ I II) Cummissioner bull It 9 pell(ling Juoe301937

Appealltl by CommiuPNBy t~~a~~bull _bull _ __ 20 J 9 bullppeolo~ b-laxpa~middoters- -middot-shy 59Ilbot 1~~ __ 1

~ Appealed by both __ bullbull bull To~L _bullbullbullbull __ bullbull -J6 lU

fotal bullbullbullbullbullbull

7m1bull I bullbull

~ -TAlILE 92-[(f~ull~ middotobwill~J in casesmiddotclo3ed before the [nilmi States Doard of TaT

middot~middotAp1ealsf~r~~~thefi3calyeafliJJ7~r

PrClpn~ 01 recoCrl~

Amann allow~ -

_mlll In diipute

Numb~r

or raquoSea-Cllara I cloi~

$3500720 IDernUbullbullbullbull __ bullbullbullbullbull _bullbullbullbull _1 2l~ $1fJ76M8 ~52 Deenonm~rrts bullbullbull_ bullbull _bullbull __ bull 1017 ~8 [lJlo ~~77294 11 A~od settlemont ~ bull _bullbull- __ bullbullbull I~ _oo 24~ 500 _1312)32 ~~~

TotaL bullbullbull _ ___ bullbullbullbullbullbull bullbullbullbull 12(1 132071178 455PS 13 H5 1

bullt~ lI 1 r Cl

DelaulL_ middot1shy

Tllro bullbull _bullbullbullbullbull

8~rildbullbullbullbull _ m

tH f 11 Total bullbullbullbullbull

T~~LE 94-piepositioTI oj ease by Uniled Stales BOMi o1fZ Apeals dlfrhl Ihe fiscal JJ(J 10B7

I r ~ bull Amonnl approved

Number Amount in N nroontmiddotChliracter of cwiIlg of ClIo_ ~spto 0 ru age I bull _ _ DeUoieney YOt~gt~Y10ont

~ DetouU bullbullbullbull bullbull 29ll gt367lia4B ~5OJ72J) I_ - _ ~1f-IXI720 ~~ Decision Oil -HiLi-__ 1017 I-l14~ ~~O W 653 73~ II OT6~l ~~7T 2IH 3) ~ Agreedtllement 3fjl]1 l00249~oo I l-O65994u ~~WGI6 1312(1329 330

TlltllL bullbull __ bullbullbullbullbull t (l2l) 13~ l7J 178 40314 tOO 4716051 50 W8343 I 346

REPoRr O COMNISSJO~ER OF IXn~IlXAL mnSlJE 155 CIVIL DrvI~IOK

T lBLE 95-Ca~lt8 fec~1Jed alr1 r1ispo8ed of drlring the fiscol yeor 1937 I

Pending July 1 1936 ~mbltT In court (eoclusive of lien ca~cs) _______________ 3 044

Not pending in courL ~ __ _______ 289 Cnltgte6 ill court involving liens ~__ ~ ~I I 271

j Case not in court invoJyjng licnB middot__ ~ middot__ ~__ 37 tTotal _ I 5241 -------------_-

Reeeived during the ellr 8uitB by wxpayers_________________________ 1135 Snits involvinglicl1S_ ~~~_________ 1030

CaBes or BUit~y the Uuited State~_ ___________ ________ 1 -- ~ 205 IMln cases not In courLmiddot _______ 44lt1

1 - TotaL)(_~~~~--~-~---~--------- shy_-_-- _ __ 2 614

Totallobe diaposed oL_ c_=_____________ 7 855

Closed during the~YelI_r j

Ca8eBjtx~11~~ivei lieD Ca~C8) __ middot - _ 1787 C[lsesflvoIVIO~ 1~n8--- __ ~ _ __ 1928

TotIlL~middot~_~ ~ __ _____________ 3715

-- -- shyPending hlDe ao 1937- _ __ ~Li~middot~4~ Pending July 1 middot1931 bull __ _ ______________________ _ $JZi -30833021 Re_eei-~d dming fiscal )middotear- _______ _ - _____________ 008417935 82

TotaL - _ __ _~ = _ CJo~ed duriug fiscal year ~ bull

Pending June 30 1937 _

Excl~ lgtanKruptebullmiddot reeevenllp iIlSOlmiddotcey mromie ElIIdliqnor caSe

TABLE90-RtBlltJ obtoillcd 111 cases rosJ [ufing the lica1year 1937 ~

Recovered from AmltlllntNum -I Amonnt ~paycrs 1Illnnded____ I~ca_ dolmed

Snits tjtutlt1 by taxpayers bullbull _bull gt3 256 1112 46 ~ 11l61lOIl SoJ4Snit aD~ claims lgty ho UniIed ~~aLesbullbullbullbullbullbull _$1 79 600 C(j20 ~G5 1Ill 4 rjmlttious Prorcing lues _ bullbull __ (~ 2~ 513 m2 lI

middotroln 5gIOJoo -~~-~middot-~~71 joJm95i64 I

I ExdndlS bSnkrUPIC romicrship inolrency promislicn ~nd liquor e3ses

s~mbel -Ilno~r 01 =ilI wHeeled

I-----~-------------I lJen pnltllng In wurt_ __ __ --_- ---- _ -- 14g1 $3lliti2TOO L~n cagtN nut JgtIII~iIlgt in OOUclbullbull__ _-__- ------ -~~ lt37 167~52

TotaLbullbullbullbullbullbullbull 192ll lta 1383 42I

-----------------------

REPOlr OF CO-DIlSSlOER 0] gTERNAL REVENUE~56

TABLE 98-Civil C(llf8 pendino at the beginning and end of the fi8w1 year 1937 l

Pding JUly I_ ~

Pendlmr IUIIIlJO 1~~1

Formit by tb~ United Slausbull __ bullbull __ __ _

t~~~~~Li~~~~~s~--~~~~ ~ I

~~i~ ~ ~~~~ 6~~_ ~ ~ IPending payment or judgment chlims bull __ bullbullbull SUIte courts 80(1 mJscellsnOOllsbullbullbullbullbull --- shy ---- -shy bullbullbullbull __shy - shy -_ bullbull -shy -------- _1 I TotaLbullbull bull bull __ bull bull __ 5241

Exclu benkrnplC) roogth8hip Insoh oy romprnmiw and liquor CBlNi

TgtB~E 99-Number of Civi~ Divilrion caUg tried by the Department of bUllice and the number deeided by the COlgtrlB d1gtring lhe jiBrol year 1937

Icshy Cesdodde~

- Comls PlCtlY Jor i (~ j FOI the AgainstIrJed end partlyOOHl1_ OOerDshy T bull ampIlunttoontmm 00~arwnen1 C

District COUIll _~ __ _____ Itlll I Circni1eou~ofllp~-----------------_ M ~

mi MCourt_of CIaimlI_ _ bull bull bull 711 016 ~I nSupreme Conrt_~bull bull__ bullbull _ -- ~ I~ ~ I

--- ----bull~~c~~lt---~-------------------middot-middotI-ml-- ~ Igt I -- t

COlgtnROM1E SECTION i- I t r ~_~ -

TABLE 100-XIgtOO Qf Ci18t8 a71d I~ lialhlity pendi71l1 June 30 1937

In Iooe~ of closin~Penlllllll

Clal

~~ ~ ~ ImiddotNntobo 1 Nutobor I~~___ __ LIability

D_dntootate ___ I 1270 bull __ __lo7Gi~14

Insolventbauks_ bull -- _--- ------- - -----_ _1 27272 il5117amplOJ10clU2 bullbull-_------ ---------_MlsoeIlaIlIgtCgtUIltlol5eS_ _ __ bullbull

(JbolrerslDoomproIDLSe --- --- __ ---- _ -- 2-11l 1310910 lllti $300939 Jcstllllmentollersncltgtmpromise - bullbullbull------- -__---- 81 I liiTIlMO ~g 2L3li3I ---- --------shy

Tot91 __ _ bull _) 1915 2(illr1lI1 lir 1 21l13S711 1

T_BLE ~O~~Nimber ~f ~fUes eeri~e~ ~di~p08edoj4~ring ji8ca year 1987

NumberPendiogJnlv 1 193u - - - - _ 1681 Re(ldved Juh I 1936 to JUO(l 30 HJaL _ 1714 Closed or in proce~~ af closing July 1 1936 lQ June 30 1937 _ 1400Pending June 30 1937 - - -- shy 1935 NumJer fina)ly Ileecpled__ ~ __- - __ - -- - - ~~-- - - - -- __ -- - ----- - --- 665

AfloimtAmount finally accepted $3 977 2M Tax liability _ _______ ___ _____ _ _ 11 528 838

ampEFOPT OF C01l1ifrSSJO~ OF I~TEnSAr REYj-UE 157

INTERpRETATIVE DIISIOX

TBLl lOZ-NluOOer af ca88a received llnd dj6pQ_~ed of dn-ring fi3ca11lear 19ltj7

]umlJltTCases on hand July 1 1036 _ 201Cases reeehoed during the ycr ~ ~ _ 244J C~s disposed o duriug the year _ 2415 Cases prnding Juue_30 1937

Involviug tllx_ears c _ _ _ __ 51 No~nyoling tiLX yenrs IldministrJtiYe law etc ~--_ __ ______ 124

Tat~I ~ ~----------------c------------------___ 175 raLE 103-S~mmary051 case~ pending June 30 1fJ87 by taz yeaT8and Gn-Iogtnt

imol~ld

$100 Or ~Wl In r 3501 t~ - ~1001 w -$10001 (01 -Over I TOLkb

- I l~ ~ QOO $10001 ~ soo~ ____ Ya

li ~ -= t == ~ ~~~ I - - bull- -

~middot~m~~~n ~~~ --- rmiddotI middot1 i~~~~~~~~~~~~~~~~~~~ ~~~~~~~ ------ ~ ---+1 J 111lt10_ bullbull __ __ bull bull bull 1 2 2 2

~m~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ middotmiddot---i- J -- -----~ ~ ~ I 1935 -------- ---_ ____ 2 1 I 4 1 2 10

illmiddot middot 1 middot--1 ~ l10 IToro bull - 1 B -is II lI 111

JeoootrlotnL 001007 01raquo1 ~O lllO 0141 100

REYIEW DiVISION

TABLE 104-Number aj CaBeltI received aM di~p(J8ed oj during tlla fiscal lear 1937

IEtate IlIIdolbor migtCelmiddot Iucomo tax TOI)l laoolllt t

Numb NU-moTNumbOn 1Jul luly I 1936___ _______________________ __ __ Rlved durrng (he ampr~l year_____ ________ _ ____ bull w ~ ---- 101 ___ __ ________ _ _ ______________ __

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310 Wichita bullbull

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t D_________ME__T_____T__O__middot_______0___0___middot_0___-----Salarlos 01 T I I BUllll _n_

nlpervlsora ~~egt 1I0nl 1~Irsllb Tlepbone lUJd Iutp-I ~~ Totsl tl~rkl Ic --- mont

~ - --M-m- --~---I----- i-----M-I---=--~+-~------Bolon __ bullbullbull _ _ _ $712 22S 43 1oS7 rol- N~Yml - bullbullbullbullbullbull __ 1lM81amp01middot llll7Bro 2amp81)00 1(1822 ~ISlOS 1B2I6(8 MIUbJ IJ05W371 middotPhll1ldtJphllbullbullbull -_ _ middot _ c 9413Il~03 71m78 2IMU 0121 Z~~210middot BIll6lI 38ltl(I84 IOIlll81I07 Nowt_ _ __ bullbullbullbull __ ~~~ 032 46 18 21~ Oll 44 l8 2 01 lIl 7 ~8 Qj lij WtI M il3o ii30 27 llfgtlllnlltll_ AU a _

__ _ __ bullbullbullbull _

74210879406 77 t I

BI7zltllIl 81gt 91 I 18

bullbullbullbullbullbullbullbull 72 in

18400 4~ ~

3lampJt8 2 W5 bZ

117G7a)21 1t1I 6l

liJlOIl-3Il ro Ol- J9

lmOM7~ b77 m IX

IAlIIIs11ll - bullbullbullbullbullbull - _ 7al835lgt 811166-amp1 llG2~9 83Sl 138346 87l)j18 nlllll 1Il81G69 Clfvclwd __ - middot6OIIlll141lO 823321~ 2l87312 259ro 8m71 12m0Il 46~627111 RG(4~38~

~~~6~iffi~middotlMt~~g Img Ig=~~ ~amp ~n-t~ t~~~~~ ~~~~~ 11~lt~~i~ Kan511SC]ly bullbull __ - __ _bullbull ~~It80 1II1U82 1lJl3Il 5((1I8 1~1r60 80amp8240 ll521=l6aJ lPnul bullbullbullbullbull- __ bullbullbullbull 8~7tlllli 6276735 ~~04 18123 12MOB 3OlI8IIOO ~7i~H~7 IgtcDVr __ - __ __ 1IlIII23ll 3~18805 -511040 Bl03 04B7~ 151~11I3 1207)88 2112114 San Fmnelwobullbull __ _ 821028~l 1917143 203000 li7i3 339080 11l7l113 Z79(14~ 050482 82 Soollle_ - _bull middotmiddotbullbull middotmiddotmiddot-bull bullbull ~CnnI~~~~f=I-~~middotmiddotMI

Total __ _bullbullbullbullbull bullbullbull __ bullbullbullbullbull 1 ~41l522-I IOOI316U 61SJOgj I 2511440 __________--L--l----J-----shy

827 M

48MItIOI

44llOil

177t611~ 12 283 02 l-lOsro76

I MJ27167 I lJmSDI16

E 1118BUH8EM-NTB B1 TIU C111EI DI~I1URSINO OllICEIl 1)1JIIIO-l OF 1)18DURSEPNT TlIF)BVHY DEPAllTMENT AND nUWCT SETTIEmiddot MENT8 TIlHOUOH OFFICII OF TilE C01lITROLLHH (lENKltAL CLAIMS lHVISlON

I

Appropllelion

CoUidlll the Interwll reenuu 11137bull - middot5olarllll and ndmlDI~rolv8 erjJlln8Bl eetlon

~1~ Ilev~nDll Aot of )9111 (trnllr~r from umiddot ItlTlAlicu and domestle wnumplon of aKImiddot

C Cultural wmmodfllel DePUtlllent of Agrl eullnTe ll3e) 1937 --

1otL _bull _

~_ I From lhe ~lProPTI~Uon Colloqtlng lho Inlltn81 rnenne 1m

SlB~IODOr)1 Supplies Mlwllmiddotlmv~l e 11ll1ll1OUP- d 1I~rMl rolalTulegrolt ITollhon811lari Rnl pUllS 8nd an equIp ampnd clghlo~ Mprinting 40 Illent

mSGI72t$lJ20IM8lll $145 5115 Tl 116862811 fll 1M ro S3S fllS67 C 000 02 PXll)1Z1 120i2l~73315~ fl i 11D54072iillll4 61 00 2 res M 13~ s3580282 ISIUtl HUll10808200 1r838Gl 3~ B2 ~

1614Ill2 1B37060 1~ZSO~H6lII~ mJ 51~ w t~B 26408 m 11M 71 6m 7~ -~36350 11l1l14~~118 232IOU5

__

167

lt $1-l Ol~ ~~4i1 ~I~IC ~ ~ ~amp S~8 ~Isect g 1 I~ ~ ~ i ~ 1-

f ~ ~ ~ Iilii g I ~ ll ~iO - ~

i ~ I i

8

_ ~ - ll3 ~ co bull bull bull~ 0 0- ~Imiddot rt~ ~- ~ bullbull~r11~ ~~co 1 ~ - bull I

1

~ ~ I l ~ ~t ~ i ~ - ~- _shy- bull ~ -ltto

if sectg~ if

bulli = ~ta i=

J ESl i = ~- g e~E euroB~ ~ g~e isect

~ it ~5iabull - g Eolt bull~ C g_ ~= ~ i ~~~

bull t

~ i ~ i i g~ ~ lt I-- bull iii

i~~ ~i~1~i f ] ) i i~ ~~~ i~~ ~ bull 03 -0amp 03 E~ -~o ~e El ~o ~tl jil~S f1ElCmiddot~ ~ -3 ~c~ pound 8 8S6~ pound --1ti= of fl-- Sgto~~8 a l~~~~g 0

~--ltO is3a 0shyII ~ 2-01

bull ~wLlt

166 lIEPOur OJ CO)tlliiSIOXEH 0] lKTFn~AL IlliYFXUE UEPOltT- Ol COgtIlIISSI01ER OF IXTEnXAL nFnSUE

TAlILE l08-Summary oj ilItenlllmiddotretie1Iue 8al1lp3 issued 10 collectors of illleTiaI ll~ j iiii ~ g I~ bull 111 rCDpound1IUC and Ih~ P081nuuler GelIerG duritlg the jille-af yeaT8 1936 ad J99i5lgti1il~gt ~_~

~ bullbull~ gl~ qlllll I QQrtlil~ -BIU~a= ~ j I - ~ l )iJlId 0

~ shy ~J~3 ~-~il~ r ~~il 1- ISI~ ~~ sect81~

DlsUllCltl WHits and -Ini g g ~ Ilt taia _ I~ ltli J)owU~ distilled splrhbull _bullbullbullbull _ 18il2OO 2l~2~ I iHlJUlllSIlOO I ~I036U(lOO~ CertiJlca~ ot lax varruenl disshy -- _ 0_ bull 00 ~~-1_ bullbull 01 llied splri1l for shipment in

l-alItcarsbullbull bull __ bullbullbull bullbull bullbull bullbullbullbullbull ~

I~ 1 _ _ (I)]sect ~ ~~~ sect ~ i a ~ ~ JoxjXln llCts of llgt~ and lOO8 _ _ 4 ()(I o 4lOO I ~ooOO IiiOOO(J-sc exPOrt (holllrdmiddotlumiddotlxmd) _ 4gt00 3300 4sDOO 33400 CltlSIl dOUlestie (boWedmiddotin-bond)_ 3S~lWltl~~ ~ bullbull llg al~ ~ 6J9 too IfJ 204 00 ill uos 00lt3 ml

COlltllJner at bottle slrip bullbull lill 29 M1 1072700038 ~7(1)S316 1~4H4noobull

lectllcd class Bbullbullbullbullbullbull _ 48300- 27200 0105100 l1~OO o UooUlleIl= A __bull _bullbullbull bullbull _ 3700~ 0 0ltgt oQ - - -I- bull 1- bull 17900 __ bullbullbullbull _bullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Indulrl) B1rohol transfer_ 123200bull J~IllO) bull_ bullbullbullbullbullbullbull _ bullbull _bullbullbullbullbullbullbullbullbullbullbullbull~ ~ 0 WBrohBusingbullbullbullbullbullbull __ bullbullbull bull 21000 HlO) __ bullbullbull bullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbull ~ bullbullbull ~I~ ~ ~Imiddot~I ~bullbull CM ~ C _ co I_ W holcsalo liquor dealer __ bullbullbullbullbullbull_ 15 200 ~ i- ~ oil Il - I ~ - ~= W IDO bullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbullbullbull bullbull _ 1 E3~ 7S4 16 jot ~ middotT5ii1iriiimiddot2-Imiddotmiddotmiddotmiddot7~ji7ni-o l erwcuwlmllltliquo- bullbull __ bullbullbull _ 681WI-lO

(jij9YY~ 1 2~53ampgtU25OO 2ampJllj02500gE TUb I8 ~ ~1QeturQd obltloco_ bullbullbull bullbull 2~OJg7080 2llll182~OO MOOI~1~21

lt ~~GlII87bullbullbull 1 --rII SIml1bullbull_ _bullbullbullbullbull bullbullbull 388 2l1 4al 1~~ 40 OOG 0 ~ 4(1~ 91 ~ 6 2~ 7L2 h1 bullbullbull I II I III 1 Tlnfofl WrBTI-rsbullbullbullbullbull __ bullbullbullbull _ __ bullbull 2 133 IOJ 2 IJ~OO ~I)11l1l cmiddoto

13 ~llI 7H~~~bullbull shy o ()J~IlnI IoniCbullbullbullbullbullbullbull __ bullbullbullbull__bullbullbullbull _ 1080 JI)) 10lt ~OO 420 12 1lS5 ~1~ 97 H~~314~z 5i ClgBlllltlnll bullbullbull_bullbull __ bullbullbull __ bullbull 1~~1321)) IT~I~600 )208U7OO1obullJ~U fJO~ 7~ CJgttes dllSl A _bullbull _bullbull_bullbullbullbullbull_ ~ 470 300 8 11 j 01 Ill) 4~4 ~7~ 71~ Msectsectlt H~ ~OO ~7~ 70ClgoretwcJll _bull bullbullbull __ bullbull 21900 2JIllOO 37n7~6B~~lgtliJIO 8~ ~J lIllIbullH=pound~- Qjbrdlotuhlt-s__ bull bullbull __ bullbull _ 1001~ 1050000 1201600 middotc 1--middot0lt II

~ ~

HOilIoo0gt0 lJ ltt 0 OkurgltllllIOl1 ~w~ gill ])OllJ(lk coJororl_ bullbullbullbullbull __ bullbullbullbull 22 321 20 ifO 47 00lI 00~d61- ~ UJ ~Il) fJ_~n Dnlllcsllc lnoolltdbullbullbullbull_bullbull __ bull _ 20 1M ](1) 21 [00 ctu ~J8 ~ IllE

o Z -I ~Imiddot bull bull II Wl )00(1

~f~ ltO~SilOrDO-~tcdbulter bullbullbull_ 1421)lJ 187lt00 0(111100~I~ 00076lJMIcdilur bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ~1~OO ~~O(gtJ lllIlIbull ~0 gt- is bull ~ SI

8g a ~ shy~ g bull 0

bull=~ ~g0gtbullsect

g

~ o

g2gt

~

8 ~ 11

0shy

5

I ~

~ o o 8

j

0 bull i~g-shyi~~ i~i-shy~ ~

i~1 -gE~ pound~o 8r~ E

ii~~

~-I~ -s ~

~n

g o

~ bull - ~ j ~ ~

middot1

middot1

1

037000 h

lJ~middotlnJ(CIll(Jbullbullbull __ bullbull bullbull __ bullbull 3ltgt17l1O 46~~I~ampJ 38~11~100~ 4UI~12ll00])oeulllOlltry_~ bullbullbullbullbull __ bullbullbullbull bullbullbull _ 11 23 1008 17 DIS 800 ls ltJi I 1611 00~~~ 2~Jl5OtlOO~ii-_ StoolrtronsCef bullbullbullbull _bullbull __ _ bullbull _bullbull_ 2lIltl3middot8 Z7OB91b6 ~IS~1lOJOO 32l~IOJ-lClOlt5 lmuro ulhermiddotbullbullbullbullbull bullbull __ bullbullbull __ bullbull 163 33~ 216 amplQ I i3J 30]700 6lltI3nlooSJImiddotcrtmm~ bullbull _bullbullbullbullbull bullbullbull _ 37420 I 21)( ~~IOOO

olato Illllt lBba= ugticultural ad ~IdlJ

Juslm(ut~ela_middot_middotmiddot_middotmiddotmiddotmiddotmiddot__ middotmiddotmiddotmiddotmiddot_middot1 ~975060 bullbull bull 470213~UO I I bull I NllloohC bull _bullbullbullbull __ bull-- bullbullbullbull bullbullbullbull ~07S675 3 3J1 ~l 12500000 JZ7U72ClJ ~

~ Qrdlorms for olllmbullbullbullbull __ bullbullbull _ bull 1 08000 llJ~OOQ 1 1O~7o00 lllSOOO oholllBe jtlrt (itcnt Act) bullbullbull __ 0 ~ti SOOO 00 ~ 000 00 SpeeifL or oreupatlulllll SllUillgti _ I 049 ~JO I 121 IIJO 17 416 ~7o 00 lS~ aoo 00

~ Toto bullbullbullbullbullbull_bullbullbullbullbullbull __ bullbullbullbullbullbull 1l14--JIIS1rlIl J1 123U ~][020 J06O86JmH llSOJ~C35O~

bullc I llIuo 19u-t~d when punllaied

a

~ TABU 109-Coal of priming alld b-lnding JOT Ihe lnlernal RWClU~ Bur~au aid

SeTlJi~~ ji~rol yeuTIl 1998 alld 1997 c t bulllt 01_ BC ltgtIt 1 ~~ QUlIDtilty QlIIWUl o~ bull ~~~

gEE lubUcaUBDS tegulBl(Ifl$ dccllions Ne 1Iinuk fOnDS_ bullbullbullbullbullbullbullbull __ bullbullbullbull _bullbullbullbullbull__ bullbullbullbull _bullbullbull _bullbullbullbull _ 4WO-oo I ~1231lJ1l f95lW S6-lolIiIlOO 1401l00l 300~1l11 HItISOOJ 3011~3i1

6I~1DI 13 311i H ~OOO 1110000 isect~ LottctIgtOfldsbullbullbullbullbullbull _ __ bullbullbullbullbull __ bullbullbull __ bullbullbull __ bullbull bullbullbull _

Mlsoclbmoous IIludlllg mcWll1l111dum beetssectii~

00o~ bullbullbull_ __ _ __ _ - bull-- bullbull -- bullbullbull)1 0S5(~ ____ amp715012

Totlll bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbull _ __ bullbullbullbullbullbullbullbullbull _bullbull ni

-shy i --- Hl5ol~0 -bullbullbull - bullbullbullbullbullbullbull $SSdro02_ c0ltEsectsect H~ o-shy~-shy~g~ ~

i18 co

~ - ioiw AAiN4WH Anti I orlt bIii~JW~-~lft0~ ~~ ~~

1

  • 37DBFullar
    • 37DBFullar
      • 37
        • coverpage
        • II-III
        • IV-V
        • VIII-1
        • VI-VII
          • 2-3
          • 4-5
          • 6-7
          • 8-9
            • 10-11
            • 12-13
            • 14-15
            • 16-17
            • 18-19
            • 20-21
            • 22-23
            • 24-25
            • 26-27
            • 28-29
            • 30-31
            • 32-33
            • 34-35
            • 36-37
            • 38-39
            • 40-41
            • 42-43
            • 44-45
            • 46-47
            • 48-49
              • 50-51
              • 52-53
              • 54-55
              • 56-57
              • 58-59
              • 60-61
              • 62-63
              • 64-65
              • 66-67
              • 68-69
              • 70-71
              • 72-73
              • 74-75
              • 76-77
              • 78-79
              • 80-81
              • 82-83
              • 84-85
              • 86-87
              • 88-89
              • 90-91
              • 92-93
              • 94-95
              • 96-97
              • 98-99
              • 100-101
              • 102-103
              • 104-105
              • 106-107
              • 108-109
              • 110-111
              • 112-113
              • 114-115
              • 116-117
              • 118-119
              • 120-121
              • 122-123
              • 124-125
              • 126-127
              • 128-129
              • 130-131
              • 132-133
              • 134-135
              • 136-137
              • 138-139
              • 140-141
              • 142-143
              • 144-145
              • 148-149
              • 150-151
              • 152-153
              • 154-155
              • 156-157
              • 158-159
              • 160-161
              • 162-163
              • 164-165
              • 166-167

r ---

I

DlOTln JIJfV1A H1 1gt1

10 H3VlOIGGIMMOgt 3UYl3V3H JAl15I3TVlI

G 31-11[ 0301-1 HW JJ)oFI JHT ilO

f Q I TU~UIlY DllPAIl1ampIEJlT

Document~o 3090

I nteTnal R~tlInIl~

bull 1lt-----)C~ I t2-o

~~1~middot rlJ $_~l r_

~ v

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tl

(IliI

4I I

i )1lt1 ) ~(jJ1 r ICII ~Ic ~ J 1 gt -~~ vtmiddot~ ((1-fmiddot fI CONTENTS ( )

_ bull __ __ rgtli i _ - - - -- d gtit~L~ -J

~~tr~duetio~_~~_~= ~ ~~ ~_~ __ ~ __ ~ __ ~ =~~ __~~ ~c ~c~_ ~j~~~~(_lci PIIlllI -Colleetions__ bull __ bull __ ~ _ __ - ~ -~ - 111 COlit of administrlilion ~ __ ~ ~ ~_~_ ~ bull 4

PersonneL bull __ _ 4 Legislative ChQngCB Qffectin~ the Iwork of-the Bureau__ __ _____ __ __ ___ ___ ~ 5 Accounts Il-nd Collections UniL_ bullbull ~ ~ ~_________ 6 Income Tax Unitr-IV1I0l11O ~1J _rlflll ( 0- 0(1 U)HiI lITnIIH

Returns _ _ ~ __ 8 t1f Final notices of deficiency ~ ___~ ~ - c ~ __ _ middot11

AdclitionalreveiJul ~J _Ill~(~~ ~__r ~I)_ l~~l~middot_ ~ _~JI middot11 t- AgreementstoWdditiotial asseSsments iricxcesaof $25OOOXI_~c ~- 12

Defidencies ricommenden by the-field senice~~~- ~ =2~ ~_ (lt-f~C) 13 Claimsand overassessmlnts_~~~~Lb=_middott~_-- r-_~l~~ ~~- _~c 13~

FieJdrecommeridatiQrisuponmiddotcl9hnsmiddotfor ieWrid~~ ~~ ~ ~~_ _ ~u3 i4 ~ ~ Depreciation_ ~_~ ~~~ ~_ c _ ~ - __~~T_ ~i~__ __ ~ ~(~_~~) 14

DivisioI1l11 Ch8n~eB_ ~ 2r~l~I~ L~ _ ~ -_laquoJ_ ~~~ 1C ~ J_ _~~ - __~ __~ H -t 5 ~ Social Security Division~_~ __ _~~ c- ~ ~Lc-~ __~ ic ~o~ 15shy

Conference ofinlrnal~revmue-agentemiddothi charge-with TreasurYandI8 ( fk Bureau officials_~ ~~_ ~ __ ~~~ __ ~~-_lmiddotLmiddot~_ iO_ ~_ __ - 15shyt-lt U lljust enrichnient tllxCa~_~~ll~_~~1~-~_~lt ~ I~ ~ ~ ~ _~ ~~- 1L tl1 -16 Miscelhuiel)tlsTaxUnit ~rVl~ umiddotWtu ~Il bullu hl tfI1-v-InJnI( lt Estate fax Division-) -tootI vel ([lJ b -~lgtCl R8l)t lMaQ OfllIdgl

p ~iC~~~=i~ = ~ =~ I~~ ~=~ l~~ ~~ ~~~ ~ ~ ~~ = =~(=ti~~~= 11~Tf~=amp~ i~~i pound11 i~Tobacco Div)~il)n __ ~ bull 20 Bituminous Coal and Silver1Tix Divi~iijJi~___ ____________ 22

Sa~ Tax Divi~ioQ~ r --~T l v~ middotmiddotlJnl1 1 uB Manufacturers excIse taxes_~~~ - 23 D e tarytptaxes-- -- - -~-- I~ u~ 24lt ~ oc~m ~ 7i~-~tj-~-titiI-~------j-LIi-~~lii_nTPlaymg cards - __ -- -- _- - c -- -- - --- -- -- - ---- - -- --- - ~- --~ 1 24

( Oleomanarinc adulteratedpraceigts nirenovlited bUtte-r~~~~ 24

M~~so_u ====~~~~~= ~==~==~~~~ =5~~~~==i~~~~~~i~ii~t~fI ~ g~~~t6t~es-_~~~ ~ =~ = ~ == ~ = ~ ~ ~ ~ ~~~ ~=~ ~ ~~t~=~ ~i~~~~~t~ 1 ~ ~

) O~r~II~Oll)-prOmlse~~~~_ ~-~ - -- -~ ~--T- - itj-- -lr~~- f 25 AB5e~6ments__ ~ - ~ _ 25

Field reports flnd -returns _-_~ ~_ - -- - -- - - ~~~- T 26 Capitsl StockTax Di~ision __ ~ - ____ ~ --- __ ~_~_~~~~ __ ~ 26 Procltissing Tax DiviBioll~ - ~_-_ ~ __ _ __ 27 Sodal Security Dhuion ~ =~== 28

Carriers Taxing AcL~ ~ ~~ ~ _ _ __ ~~ ~ bull _ __ __ __ 28 Alcohol Tax Unit

P d Dvi in bull ) ~ ( 30 roc~t~~~tic~~ _~ _~ =I~~ ~ ~~ ~~ ==~===~==~ === ~= ~== === = ~= = 31bull Industrial and denatured alcolloL ~~ _ ~ 31

Distilled spirits__ ~ middot _~_ i 31 Spirits withdrawn from distillery cisteru roomli for tax plloymenL 31Fermented malt liqnor ~~~_ ~ ~ 32

E Wne ~-gt i~------ --- ~- ---- -----~-- -- ---- --- -- ----- --- ) 32nforcement Dnls 32_~___________________________________

FIeld Inspection Division === == 32 Laboratory Divllon ___ 33

IImiddot

AdmiddottDmiddotmiddotmiddot 3 u JABs~~~t9=Offers in eomptomisc=== ===== == == == =~== == ==~= == === == == ==~ === == ===__ ~ ~434~ ~__

Alcohol Ta- Section of the Office of the GenerQl CounseL bull ___ __ _ 34

= - gt-~~~~L~~~ fllti~~it~~j

IV CONTENTS

POll Works Propreas Adlllilllatration projects bull bull _ Technical ShdL _ 35 Office of the Chief Counsel

38 38

8R~~~ivsii~~~~~===== == ===== == === == ======= === === == 38Compromise Section bullbull __ bull _ IntorprctaUvc Diviaion _ 30pnoJ Dh-iBion bull bull _~ 30Reviow bullbullbullbull __ bull _Divi~ion 30 LCjli6)a~ioll Qnd Regullitiolll Division bull 30Intl1JJigcllcll Uni1 bull bullbullbull _ 40

COnclusion bull ~ ~ _ ~~ _ _ 40

STATISTICAL TABJEB

BECEIPTII 111011 I~COME AND MISCELLANEOUS l~TampRNALmiddotBampVENUamp TAXES

TAblo PllO

1 RcceipUi from 6peeified sourCell of internal revcnuc fi5cnl JCBr cnded JUlle 301937 by collection distriets Slatell and Territmies_______ 43

2 ComparatiV(J in~rWlI-remiddotenue collections fiscal years Hl36 and 1937by collection dilltriCt5 Statca poundIud Territoriell ~ ~_______ 76

3 Summar)middot of internal-revenuc collections year ended June 30 1937 by StntOil and Territorics middot 80

4 Summar) of monthly internalmiddotrevenue tux rcccipts for the fiscpound yearended June 10 Hl37 by sourecs_______________________________ 82

5 SUUlUlar) or internal-revenue collections years ended Juno 3l 1936and 1937 by Ilources ~________________________________ 86

6 Totollnternalmiddotrevenue cnlleetionll years cnded June 301863 to 1937-_ 87 7 Internal-revenue tax on mauufactured products from Philippine

Islands fiscal years 19313 and 1937 by objocts of Iaxa11on_________ 88 s Intcrnal-rovcllue tax Oil mallufacturcd prodmrltl from Pum-to Rico

fiscal yeartl1936 8nd 1937 by objects of tuxaion~__ bull ~__ 88

INCOllg-oAX AUDIT

9 Summary of work aelXlmplished by Income Tax Unit for fiscal yean1l33 to 1937- bull bullbull ____ _ ___ __ __ 88

10 Income-till[ returns cloaed during tbe fiscal )middotear 1937 by talt rcais--- 89 11 Income-talt retuma received lllld diapOliled of during the fi~cal year

1037 hy tax yean __________ 9l 12 Regular iecomo-tlll[ BampBesmcnt5 during the fiscal year 1937 by taxyears l0~___________________________________

13 Income-tax assessments by field agrcemcntl (Mim 3552) Junc 19313 through May 1937 by tax years_______________________________ 92

14 Jcopardy income-talf asscssmenfll during the fiscal Jcar 1937 by tax yeartl _ bull bull 92~______

16 Tax items nppealed to the United States Board of Talt Appeals duringthe fiseal YElllr 1937 b) tax )C3rll bullbullbull __ _ __ bull __ bullbull __ ________ 93

TOIlA(X~O mOAII (OAlftiTTrS lJTC

16 Mnllufactured tobacco Number of fa(ltori~s opcrated leaf tobacco and other mntcrilJ~ u~ed encudnr year 1UIG hy coIlcetion diatriets nnd by States bull - - - - -- - _bullbull bull __ bullbull __ - - - - - - - -- --- 94

17 Mnllufacturod tobllOOo Quantity mllollu(ueturcd Oil hand at commiddot lDenef1ment 3ud close of year removed for export 3Jld tax-pnidcalelldar year 11l36 b~middot colleetioll di~tricUl aud by Stales bullbull _ 90

18 Oignn weighing more lhnn 3 pounds pcr thoullIIlld Kumbcr of facshylOries oper3~d quantity of ~obaeeo used 1I11111hcr of cignrs manlJ~ factured on hand nt commencement and tOllO of year remo~-ed for export ILJld tax-paid calendar year 1l3G by collection districw nnd hv StltCII bull __ bull _ - - - - - bullbullbull - bullbull - bullbullbullbull _bullbullbullbull ~ bull - - -- - - -- - - - _ 98

Ill OigaJll weighing more thall pounds per thoulland Kumber removcd taxJJaid h~ clll8ses ealendnr year 103G by ollccHou di~tricUi andby StatC8__ bullbullbull _ bullbullbull _bullbull _bullbull _ _bullbullbullbullbullbull _ 100

vCONTEKT5

TAble P6lamp 20 Cigars weighing more than I pouuds pcr thousand Manufactured

and removed Iasmiddotpaid for dOlnctie consumptioll (rom custOlli1l bonded mnnufacturing warehouses class ti by cIllampScs enlcldnr ycar 1936__ _ ~ __ __ bull~middot___ 102

21 Cigars weighing not more tbl~l 3 pounds per thousand Quantity of tobacco used )lumber of cIgars manufactured on hand at commiddot mencement and close of ycar removed for export and toxpllirl ealendlr yeur IXHi by collection didriet~ and by StlltCSbullbull _~_ bullbullbullbull _ 1l3

22 Ciguwttcs weighing lot more than 3 pounds plr j]lOu~and Numbcr of factoriC-l opurlltcd qUllutity of tobalXo u~pd nlDlber of cipeshyrettes manufactured on hnJld at Cumm~lJccmenl alld cloHc of year removed for export nnd tuxpaid calendar )middotlnr lla6 by collectivu districtsund by Stlltes ~_ bullbull bullbull __ bullbull _bullbull _middotmiddotmiddot___ 104

23 Cigarettcs weighing more than 3 pOllnda peT thvlIlalHl Qlllutitv 01 tobnceo used number of cigarettes mwuletured Oil llnml at comshymeUCClncnt aut close of year remo~d for pxport amI tali-paid calendar ycar Itl3v by collection di8tri~tB and by Slutos bullbull __ 105

24 Leaf tobacco uscd ill manufacturing cigllJs cigarec6 poundIud tobacco and snuff ealClldnr )enrs 11127 to 193G bull bull __ bull __ bull __ bullbullbullbull __ _middotmiddotmiddotmiddotmiddot 106

25 Production of mllJlufactured tobacco KnufJ eigan l1ll1 cignretwllcalendar ycars H127 to Itl36 __ _ _~_middot_middotmiddot 106

26 Summar) of opcrations or mauulaeturers of tobceo amI cigar ltnleumiddot dar yeur 193j __ ~ bullbullbullbullbullbullbull bull _middot bull middotmiddot_middot____ 1l7

27 Eliportation ill bond of InJlluflletured tobacco slluIY Cillatll nod cigshyaretics cte )car ended JUlie 30 19~~7 bv collection di~trid~bullbullbullbull __ 109

28 SJlipmlnt or delivery fmlll factor) in bond far llWl nil Ilea sJrcs of maJlufactucud tobacco suulI cigars nnd cigarettes year lIDded Junc 301)37 by collection districls bull bull bull __ bullbull ___ 110

29 Yithl1mwnlll frolll bonded tobacco sea stores warehoullts of manushyfactured tolJllcco BuUfJ cigar~ and cigarettes yolr euded JIUlO 30 1137 hy colledien di~trictll bullbull bullbull _ __ bullbullbullbull _ __ middot __ _ bullbullbull ~_middotmiddot 111

30 Drawback of illtOllIalmiddotruvcnue tuxcs allowed on tobnecCl sllu(T cigars and eigaretk8 exportcd year endcd June 30 1li7 hy Jlurw lnd 1Otll8 for 1032 to 1931 bull bullbull bullbullbull bullbullbullbullbullbullbullbullmiddot __ middot_middot 111

31 Tobacco products witlrdrnwn for consumption cnmputed from collccmiddot tions from Um ssles of gttamps fiscal yenr 1037_ bullbullbull __ bullbullbullbullbullbull __ bullbull 112

32 Dealcrtl iu leaf tobfcCO in busioe6S lcaf tobacco exported and rceeinxt fromgtfaTmcrtl calclldar ycar 1916 by collection district5 alld byStatCli _bullbullbullbull __ ~ bullbullbullbull bullbullbull _ __ bullbullbull _bullbull bull - bullbullbull __ 113

33 Leaf tubareo imported by cigar manufaeturertl tobacco manuradurertl and dcalerll in Icaf wbacco calendar )middotear 1036 hy collcctioll districts aud b~ Stntcs bullbull _bullbull bullbullbullbull __ bull bullbull _ middotmiddotmiddot_middot_~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot__ 116

34 Quasi tobacco mallufneturcrs classified Number of factories operatedand tobacco materjal haudled calendar year ~ 9313 bullbullbull bullbullbullbullbullbull 118

OCCUPATIONS SUBJECT TO SPEUlAL TAXES

35 Numbcr of oach class of specialmiddottax payers pl1rcbn~iJlg specialmiddottax stamps covcri) the fiscal yeur 1937 or portiou thereof undor the variouB nuuual mtcs by collection distrietB and Stltcs~ ~ bullbullbull _ _ __ 119

OLEOMAlOAllINE 11ampNOVATEO BUTTampn 1oI1XED FIQ(I[I ETC

36 Prnduction 3nd withdrawals of colored oleOJnargarine )ear cnded JllDe 30 1)37 h~middot eollcction districts_ bullbull __ bull __ bull bullbull _ _ 124

37 Produetinu and witllllrQwnJs of ullcoiored oleomargarine )cnr ended Jum 30 11l37 by collection distriets bullbullbullbull _bullbullbullbullbullbullbull _ 124

38 Produetioll 3ml withdrlwBlB of ltJleomargarinc (colorcd nnd uncolored) ~car ended June 30 H137 by months bull __ bull ~_ _ 125

39 SUImIT~middot of productiltJ1l and withdrawals of olcolllarglUioo (colored and ullcolUrcdJ ycar~ ended June 30 Hl28 to 1937 _ _ _ 12

40 Materials used in the manufacture of oleomargarine (colored aud Ullmiddot colored) yeJr ended June 30 1937 bullbullbull _bullbullbullbullbullbullbull _bullbullbullbullbullbull _bullbullbullbullbull 125shy

41 Production lnd withdruwals ltJf reuon~~d butter yenr cndcd June 30 1937 by collection di~trictlt _ -- - -- - - -- bullbullbull - bullbullbullbull -- 125-middot

42 SummlU) of llraduction and tax-paid wi1pdrawal8 or rello~ated butter )ers ended JUllU 30 HJ28 to 1937 bullbull bullbull ~ bullbullbullbullbull __ _middotmiddotmiddotmiddotmiddotmiddot 126

VIII CO~TENTS

labia P~llll

104 Review Division Nllmlgtcr of C3l1CS received and disposed of duringthe fiscal year 1937- ~ _ 157

lOS Review Division Public decisions promulgated under TreaBuryi D(eisiolls 4264 and 4583 during the fiscal year 1937 _ 15S

IBCELLAKEQUB STATISTICB

106 Moneys paid to collectors (LS proceeds of In rem actioIIS judgmen1-~ recovered in civil snits fines -and penalties imposed in criminal nctions (Lnd costs 118 reponed by clerks of United States cQurt-B(Form 158) year ended June 30 1937- _ 15

107 Expellees of the Internal Revenue Service fiscal )ear ended JjlDe 30 1937 160

108 Summary of internal-revenue stamps issued to collectors of internal frevenue and the Postmaster Geueral during thc fi8Wl ycars 1936and 1937 _ 167 109 Cost of printing and binding for the Internar Revenue Bureau aud

Servlce fiscal years 193611ud 193L ~---------- 167

1 ~

bull

bull

ANNUAL REPORT

OliTHE

COMMISSIONER OF INTERNAL REVENUE

TREASURY DEPARTMENT OFFICE OF COMMISSIONER OF INTERNAL REVENUE TVa8hinglon D C October 25 1937

The honorahle the SECRETARY OF THE TREASURY

SIR I have the honor to submit the following report upon the work of the Burcl1u of Internal Revenue for the fiscl1l year ended June 30 1937

COLLECTIONS

Towl colloctions of internal revenue taxes during the fiseal yeor Hl37 amounted to $4653195315 as compared -ith 53520208381 during the fiseal yel1r 1936 I1ll increase-of $1132986934 01 322 pel cent Colleetions during the fiscol yel1r -1937 eceeded those of I1ny previous fiscal yeor in the history of thoBureau of Internal Revenue except 1920 W_

Incometilx collections 11lll0unted to $2118663876 fQr the fiscal year 1937 as compored with $1412938304 for 1936 a gain of $735725572 or 521 percent

MiscellnneoUB internal revenue comprising collections from all sources oxeept ineome agrieultural adjustment and social secmity tl1xes increl1sed 10 percent from $2035632871 for the fiscal yeor 1936 to $2238786131 for 1937 -

Social security tax colleetions during the fiscal yel1r 1937 under Title VTII of the Social Security Ac~ effeetive Jfllluary 1 1937 amounted to $207339091 The eollcctions under Title IX of the Social Security Aet effective January 1 1936 I1nd payoble during the cl1lendl1r year 1937 omomtted to $58119314

SU1nmary oj coIZectioi-13 fiscal years 1936 anltl-1937

Sonrcos

loisca1 yeneer Incroose or decre (-)

00 1937

Inoonn and cess-profits taltooCorporation inooUlo__ _ $738 ~22 m~ I 056 023 I2IJ ~2 $118 ~OO 8911 77 IndividullJ Inoomo _ ~74H6 074 H 1001740 7t6 47 417 ~2lt1 672 33 Excess ptofits_______ 11500 29Q47 25 1001 60 n 10 ~ 317 2~

UnJustonricltmont____ __ 6OnJ~102 6 lJia 3M In Dividend __ 3~ 700 V 3~ fiBl 10 3M 209 07

TotaL____________ __ 1427 846 384 63 2 IN 877 415 93 7~2 OJI OJI 30

T due on dividends declared betwoon June I~ IWd Dec 31 1933 1

VI CONTENTS

TabID P~

43 Production and withdrawolB of mixed flour year ended Jnne 30 1937 by colleetion di~trict6 _ 126

44 Pr~~~~il~d~Jmfu~re~~~l9~~~ _~~~~~~~~ _o_f_~~a~~ _~~r_d_5~ ~_ ~~~I~~~S~ 127

ALCOHOL DISTILLED SPIRITS BEER ETC

4i~EthyL alcahol Production and withdrawals by monthBfiscol yearH137 _ 128 46 Ethyl aleohol Plant3 and bonded wl1rehOUBeB operated prodnetion

withdrawals warehouse IOBsee and 8tocke remaining in bonded warehOUBee by Statee fiBea year 1937 _ 128

47 Ethyl Ikahn Withdrawals tax-paid and tax-free by Statee fiscal yea 1937 _ 129 48 Eth)] alcohol Materials u~ed in production by kinds and by States

fise~ ]937_~year _ 129 49 Ethylnlcohol Production by kinds of mRierials used fiscol ycar 1937_ 130 50 Den~tured olcohol Plants operated production withdrowols aud

stoch on hand by Stutes fiseol year 1937- _ 130 01 Dtllntured al1ohol Prodnetion by months MCal ycor 1937 _ 131 052 Completely dCllatured oleoOOI Yithdrowl11s by formnlas ond by

months fiscal yenr J937 _ 131 053 Spccially denatured olcohol Withdraw~s by lending formulos ond

by months fiscal year 1937~ _ 131 54 Specially denatured alcohol Withdrowols by formulas fiscal year1937 _~

132 55 Specially denatured ~cohol Operotions of bonded de~ers by Statw

fiscal year 1l37 _ 133 56 Specially denatured alcohol Operations of bonded mnnufaclllrefli by

c States fiscn] year 1937 _ 133 57 Distilled spirits Number of distillerieurogt and intcmal-nlwlHle bltmdcd

warehouses operated by StotC8 fiscal year 1937 middot _ 1 134 58 Distilled spirits Produetion by kindB nnd by monthe fi8c~l ycar J 937_ 135 59 Distilled spirits Production by kinds and by StoLes fiscal year 1937_ 135 60 Distilled spirits Withdrnwals tnx-pl1id by kinds ond by months Meal

ye~r 1937 ~ _ 136 61 Distilled spirits Withdrl1wals tax-paid hy kinds and b) State~ fiscgt1 ycar 1937 _ 136 62 Distilled spirits Bottled-in-bond withdrowols tax-paid by kinds and

by States fiscal yeor 1937 ~ ~ _ 137 63 Distilled spirits Stocks remaining in intcrnal-nlenne bonded wareshy

houses by kinds and by States June 30 Hl3L _ I~7 64 DistiJled spirits Stocks remaining in internal-revenne bondcd Wllreshy

houscs by kinds and by years nnd Sel1S0IlS of prDdn1tion Jnne 301937 _~

137 65 Distilled spirits Losses in internal-revenue bonded warehouses from

leakage and eVllporation by kinds of spiritlt and by States and othHr looses by kinds of spirits fiscol year 1937 ~ _ 138

66 Distilled spirits Grains and molasses UBed in prOduction by Statesfiscal year 1937 _ 139 67 Distillcd spirits Materials used in the produetion of brandy by kinds

and by States fisltlal year 1937 _ 139 68 Rectifkd spirits and wines Produdion by kinds and by months fiscalyear 1937 _ 140 69 Rectified spirits and wines Number of plants opcroted and prodneshy

tion by kinds and by States fiscal year 1937 ~ _ 141 70 Rectified spirits and wines Materials dumped for rectification by

1dndslIDd by months fiscal year 1937 _ 141 71 Rectified 8pirits and wines -faterials dnmped for rectification hy

kinds and by States fiscal year 193i _ 142 72 Cereal beverages Plants operated lJroduetion and Withdrawals byStaklgt fi~Cll] year Jga7 _ 142 73 Fermcnted malt liquors Prodnetion and tax-paid withdrawills by

months fislal yellr 1937 _ 143 74 Fermented malt Jjquora Breweries operated production withdrawal

loslles and stocks on hand June 30 by States fisce year 1937 _ 143

CONTENTS vn

PToblll 75 Fermented malt liquors WithdrowilB tax-poid and taxfree by Statesfiscal year 1937 _~ ~

144 76 FerInented maLt Liquors Materi~s used in production by kinds and

by State8 tiscol year 1937 _ 77 Still wine Prodnction and tax-poid withdrawals by months fisc~ year1937 _ 145 78 Still wine Bonded winerics ond bonded storerooms operoted proshy

duction withdmwal losses and stocks 9n bJJnd J~ne 30 by Statesfiscal )middotear 1937 - _~ 14

79 Still wine Taxcpaid withdrawols wd stocks on hand Jnne 30 byakollolie grade and by States fiscal year 1937~ _ 147

SO Slin wine Amelioration and fortification oceurring ofter lermentashytiDn by Stlltes fiscal ycor 1l37__ ~----_ 147

81 Sparkling wine Prodnction ond tax-paid wlthdraw~s by DlOnths fisc~ ~year 1937 _ 148

82 Sparkling wine Number of producers production withdrawals lossell bull I and stocks on hond Jnne 30 by Stamptes fisGal year 1937 _ 148

83 Sparkling wine Tnx-paid withdrawal6 and ~tockll on hBIld June 30 bysize of container and by Stotcs fillClIoL year 1937 _ 84 Vermouth Number of premises operated prodnction withdrawalraquo losses ond stocks on hllnd June 30 by States fiscal year 1937 bull 149_4_

85 Enforcement Alcohol Tox Unit Sebnres and peroons arrested bymonths fiscal yeor 1937~ _ 149

86 Enforcement Alcohol Tax Unit Sci3urC9 ond persons arrested byStates fiscal )Car 1937 ~ _ 100

lEcnlIcAL SlAPP

87 Analysis of the work of the TCGhnicolStalf WIring fiscal year 1937shyIncomc estotc and gift tax ca8es _

OPFrCE OP lHE llflEP lOvNBEL

88 Appeols Division Record of cascs oppealed to Board of TIU Appeals inclnding those appealed from Board deeisions to nppellnle eourlB fiscal years 1932lo 1937 inclusive _ 53

89 Appeals Division Nnmber and amounts of cases shDwn in table 88 for the fillea) year 1037 onlv by class of lax _ 103

90 Appea1l Division Status of eoses pending before Board of TllxAppeals JUlie 30 1937 ~ _ 103

91 Appeals Division Progress of eBBBS in llppellate comts on appealsfrom decisions of the Board of Ta Appeals _ 10

92 Appeals Division Results obtained in cases closed before the Board of Tax Appeals during the fiscal year 1937- _ 10

3 Appeals Division RClult of cireuit and special trips _ 10 94 Appealll Diyj~ion Disposition of cases by Board of Tax Appeals

durin the fillcill ycar 1937 _ 10 95 Civil Divilliol CllIIeII reeeied and disposed of dnring the fisealyear 1937 _

155 0 Ciil Division Reaultls obtained in CBBCS closcd during the fise~year 1937 _

166 7 Civil Diision HRsnlts obtained in lien Goses closcd dming thc fisce year 19 _ 166 98 Ciil Division Ciil caseB pending ot the beginning and end of the

fisc~ Year 193i _ 166

99 Civil Diiion Number of Civil Division cases tried by thc Departshyment of Jllsti~e and the number deeided by the courts during thefiscal 1)3iye~r _ 166

100 Civil Dhisioll Number of cascs ond tax liability pending June 30 ~193

166 J01 Civil Division Number of GllBes received and disposed of dnring thefiscal)middotear J )37 _ 166 102 Interprefllthmiddote Division NUlilber of CBBCS reeeiyed ond dispOsed of

during the fistill year 19a7 _ 167 103 ]otTpTewtivo Diviaion Snffilary of 51 CBBeB pending June 30 1937

by tnx ycaTs and amounts Illvolvd _ 167

lt 0_

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~

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4 REPORT OF CO~B1ISSIONER OF INTER AL REVENUE

COST OF ADMI1OISTRATJON

The amount of 554314530 was npproprintcd for tho fiscDl year 1937 -for snlnrios llnd e-pensos in connectIOn with the llssessment find col lection of internal-revenue taxes and tho administration of the intemnlshyrevenue laws The e-penditulcs and obligations against this approshypriation durin~ tpe fiseal year 1937 were $51 797 735 The unexpended bidllllCO of this appropriation $2516795 will nwort to the genoml -lund of tbe Treasury The cost of collecting II total of $4653195315 ouring t8 fiscal yoar was $112 per $100

During the fiscal yeur 810500000 wus made available by transfer from tho DOpl~rtmeot of Agriculture for tho purpose of providing for llularics lLnd administrative expenses in connection witb makmg refunds authorized by TiLles IV and VII of the Revenue Act of 1936 The amo~mtexpendedund obligated from tlus fund iLJI1~unted to $2881094 leavmg nn unexpended blllaneo of S7618]06 which was mode avmlshyoble for such salaries and expenses for the fiscol year 1938

There was allocated Lo the BureflU of Internal Revenue for certnin relief projects from tbe Works Progress Administrations appropriashytion the sum of $3769176 lrom which was expended $3564389 lellving an unexpended balance 01 $204787 ut the close of the fiscal yefir 1)37 ThiS balance was turned back to the orks Progress Administmtion

Thc amounts ShOll above as expenditures and obligations do not include the amount of $39071261 represcnting refunds of tllXOS illeshygally or erroneously collected and amounts cxpendcd br redemption 01 stamps whieh items are not ndministrativo expenses or obligations

The amount expended by the Bureau of Internal Reenue is shown in detail in the appendix table 107 by conecl-ion distriets internulshyrevenue agents divisions rustriet supeTisors offices and by the chief disbursing officill Treasury Depurtmont and Gencrnl Accounting Officc

Number of employees in tbe Intcrnul HCcnuc Service June 30 1]36 and 1937

June 30 I June 30 I Incrocile 0 IIlJlI 1007 dec (-)

J relnG h W hlRlu __ __ bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull~ Col C Uk _ _ Inlen~l onIlO o~on feegt

lncumo nl (1(0 nbullbullbullbullbullbullbull bullbullbull_bullbullbullbull _bullbullbull _bullbull _ bullbullbull M IIII~ Olltl uln tagtH _ _ _bullbullbull _ bullbullbull bullbullbullbullbullbullbull

~ 743 ~701

43lt ~

I 4 002 7 no t ~~

t9

B5~ 200

6 03

omoll f ltllnrle SIcrvIMlS__ bullbullbull bullbullbullbullbullbull bullbullbull bullbullbull bullbullbullbullbullbull bullbullbull bullbullbullbullbullbull M IsJlnll 11ld orce (Alcohol Tax Unil) bull _ _ bullbullbull bullbullbullbullbull I3llpoftsonoIBCIlOllllSoldeoilectiolls __ bull_ Inolll~Dllce foten bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbull bull 1101(1000 ~A~lstnnt Galleml COUIIS8Is Offi) bullbull _ bullbullbull bullbullbull bullbullbullbullbull Spoolnl OUlIl oYOUS (fraUd fund) bullbullbull bullbull bullbullbullbullbullbullbullbullbullbullbullbull

3 ~gmiddotl 22 32

117 2-l 1

O 101 Iil 3~

J7r 3

bullbullbullbull __ bullbullbullbull

206 -8

bullbullbullbull 10

-I -I

Jotnl bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_bullbullbullbullbullbull __ 171lM 21 I~ ~ooa

I Exeluslve or~s ampl on tho relundln pr~~ 1Jl1 11 f Exclive or 117G lempomry cmplon on lhe nLernBlonue n lUI lJZ PMI lt1 ~ remporOly

mploy nil the mhmlt1in [1nmiddotugtlt rollbullXe1Imiddot cl 3 Icmporan emplof- ElChudmiddot 01 iO tmnlKlrnrf olIlployees

Thure were 84 employees retired on anmlity during the fiscul year 1937 of whom 43 wero retired on account of disability

REPORT Q) COMMISSIONER OF INTER~middotAL IlEYE)lUE [

LEGISLATIYE CHANGES AJoFECTING THE WORK OF THE BUREAU

Legislation ncwly enacted or becoming effective witbin the fiscal year H137 together itb legislation proposed as revisions necessary Lo render the revenue laws effective llgllinSt tllx-ayoidance demiddot ices Bnd like leaklges hnR resulted in a substnntilll expansion of Bureau activshyities

The prillcipnl clllOges in law included in or made eflective by the Reyeuue Act of Hl3li were (1) Dividend reeeipts of individuals were made subject iltI the normal ineome tax (2) rates of individual income surtax w)rc increased nbove tbe $50000 SlIltux net income bracket~ the mflllmum nlte of 5urtnx being increased from 59 Lo 75 percent (3) 8 surtax Wfl-S imposed upon the undistributed profits or oorpomtions gruduated lrom 7 to 27 pereent (4) II gladuated corporation normul tax was substituted lor tbe single rute of tax the rute scole beingshygruduawd lrom S Lo 15 pereent as compured with the flat rllte of 13 percent imposed under tbe Reenue Act of UJ34 (5) or ilie dhidends received by eorporotions J5 percent were made subject to tilX

Section 3 of the act of Mnreb 27 1934 as umended requiregt con- tractors who nre nwardcd contrncts for the construction of naal vessels or Ilirerafts to pay into the Treasury profit in oxcess of 10 pershycent of the contrnct price This seetion fnrLllCr prfJvidcs thnt ir such amount is not voluutnrily paid it may be eollected nnder tho internnlshyrevenue IttWS in the same manner as ineome tuxes Ilre collected

ThA BitllminOlis COlli A0t of ]937 was apPlocll April 26 HJ37 Tbis act imposes I~ excise tax of 1 eent pOl ton of 2000 pounds uponmiddot the sale 01 other disposal of bituminous caul produccd within the United Stlltus when disposed of by the producer thoreor ILnd nnder specified couditiolls all ILdditional excisc tax equal to 19M percent of the sille pJice at the mine of coal disposed of by nonmembers of the Bituminous COlLI Code This t(LX is effeetive June 21 1937

Tbe Revenue Act of 1]36 proyided for the refunds lJld pll)TIlCnts vith respect Lo the proeessing taxe-s collected undcr the Agricultural Adjustment Act Hnd for the establishment of the orgnnizlltion necesshysary to the eOllsidemtion of un) such claims and their disposition These eunctments neee_ssituted the development during the fisclli year 1937 of a series of new frell5ury regulntions and the appropriate_ expansion lind reviion of existing regulutions as well us certain administrll tive Jeoqnnilation5

The act of June 291937 (Puhlic Res No 48 75th Con 1st sess) extended lor two ~elrs the mnllllfacturers exeise taxes =imposed by Title IV and the tlXes on teleltraph telcphone radio Ilnd cable fllcil- ities trunsportation 01 oil by pIpe line lldmissions tax stump taxes on issue of bonds issue 01 stock transler of stock transfer of bonds conveyances nnd fllle 01 produee (futurc deliveri(~) imposed by Title V of the Rovonue Act of 1932 us amenrlod which otherwise would hae expireJ or reverted to fonner rates on JUlle 30 HIl7 or~ in some instanccs on July 311937

PIlllS were V(Trected for the estnblislnnent of 11 Socinl Seeuriry Tax Unit effcotlYe July 1 1937 This Unit will bo concurned witb the admhiistrLtion of the tuxes imposed by Titles Vln lind lX of the Social Security Act (which tlXcs were hold to be Ynlid by lobe Supreme Court on ~-[ay 241937) and tbe Carriors Taxing Act 01937

Throughollt this report the office of Assistllllt GOlloml Counsel will be referred to under the opernting title 01 Chief Cowlsel

6 REPORT OF COMMISSIONER OF INTERNAL RIWENUE

A number of important COUlt decisions were hmded down affecting the administrntion of the internal-revenue laws These decisions clarifiod or interpreted questioned provisions of tho laws llnd have enabled the Bureau to dispose of 11 large D1llllber of pending cases

ACCOUNTS AND COLLECTIONS UNIT

The Accounts and Collections Unit is the central adntinist16tive organization for the 64 internal-revenue collection districts nnd makes the lldministrativc audit of all eX1Jenditures for the Internal Revenue Service

There were 15257987 tux returns filed in coJlectorn offices during the fiscal year 1937 as eompared with 8429852 filed during the fiscol year 1936 lUI incrense of 6828135 Of the totulleturns filed 6735454 were incomcmiddottax returns comparcd with 5813499 tiled in the fiscal yellr 1936 fill increase of (121955 The remllinder of the increase may bc attributed tomiddotretums tiled under Titlcs VIII and IX of the Socini SecurityAct

A total of 12345394029 reyenue stamps valued at $1180122454 were issued to collectors of internal revenue and the Postmaster Genernl during the fiscal year 1937 compared with 11144798920 stDmps villued at $1050861227 issued during the fisclli year 1936

Revenue stamps retnrned by collectors of internol revenue and by the Postmaster General and credited to their aecounts amounted to $32136111 The returned stamps were of various kinds and denomishynations including purtly used books and stamps for which there was no sale There were 301 appliclltions allowed for restaffiping packages from which the originl stamps had been lost mutilated or destroyed as compared ith 12 applications in the preceding fiscal yetu

Income-tax returns numbering 68910 were investigated by field deputy collectors and 8627518 information returns were verified t the close of business June 30 1937 there were outstanding in the 64collection distriets foi fijlld investigation 8487 income-tax returns compared with 4276 as of Juno 30 1936 The number of inforrnution returns on hand June 30 1937 was 3961611 compared with 2943999 as of June 30 1936 On June 30 1937 there were 53270 waITllnts formiddotdistrllint iiI the custody of the collectors field forces compared with 57380 as or June 301936

Collectors of internal revenue after having taken the neeessary administrative action transmitted to the Bureau or othmwise disposed of 250785 clllims IlS compared with 393836 in 1936 11 decrease of 143051 The number of claims on hand in collectors offiees at the eQd of the fiscal year was 12367 compared wi~h 18400 as at the elose of the previous fiscal year

DurmO the fiscal year 122672 warrants for distraint were served hy deputy eollectors of int6Inlll revcnue which resulted in the collecshytion of $44688731 An avemge of 1967 deputy collectors made a total of 805089 revenue-producing investigations including the servinO of wa~llnts for distrllint compared ith 462743 such investishygation~ made by an lverage of 1970 dcpllty collectors ~ the precedingfiscal year The totlll amount collected Ilnd reported for assessment by field deputy collectors was $77 660684 as compnredmiddot with $79shy066410 in the previous fisclll year l1he averlge numbElr of investishygations mllde per deputy Uld the averllge arnount of tax collected and

I

reported for assessment were 409 lnd $39482 respectiveIy as comshypared with 235 and $40135 in the fiscal year 1936

REPORT OF -COMMISSIONER OF INTERNAL REVENUE 7

The supervisors of accounts and collections submitted 103 reports covering thcir eXllJl1inations of the accounts of collectors of internal revenue during the fiscul year 1937 eompared with 102 reports subshymitted during the fiscal year 1936 Evcry collectors officewith the exception of that locllted at Honolulu Hawaii was examined llt least once and all but24 01 the collectors offices were examined twice during the yellr The internal-Imiddotevenue stamps in the office of the United States internol-revenue stamp agent for the Philippine Islands were verified twice by the Auditor Generol for the Philippines dminO the fiscal year 1937 Two new collectors Ilnd three aetin~ collectorswere installed during the fiscal yew Three collectors offices were transshyfened under renewal bonds and oue office under a confirmation bonltL

In administcring the personnel of the several collection dis~icts the provisions of the Clllssificlltion Act of In3 nud amendatory ncts and decisious of ~he Comptroller Gencrn] relating thereto have been closely adhered to The policY hns been continued of making such appointments as have been lluthorizod in the field collection serVice at the minimum snIIllY rate of the appropriate ~ade and all applicashytions for positions have been carelully scrutinIzed and investigated with a view of maiutaining the usuul hIgh standard of requirement for employment During the year a new division known as the social security tax diYision was set up in each collectors office to hllodle the work incident to the collection of taxes under Titles VIII and IX of the SOCill] Security Act shy

The DisbUlsement Accounting Division administratively examined and recordcd 1424 monthlyaccouhts of colleetors of internal reyenue internal-revenue _agcnts in cQarge district supervisors (includinO the Philippine branch of the d~strict of Maryland) nnd the intedegrilalshyrevenue slllnry pllyments made by tbe collector of customs and the regional disbmsing clerk San Juan P u comprising a total of 112649 voucherS iu addition to which 4516 expense vouchers of employees and 12486 vouchers coveling passenger nnd lreight traneshyportation and miscellaneous expenscs werc itudited and pnssed to the chief disbursing officer Treasury Department or Genernl Accounting Office lor payment The monthly PllY rolls -01- the Bureau were examined and recorded eurrently ~

INCOME TAX UNIT

The Incomc Tax Unit is concerncd with the administration of the internlll-revenue laws ns ihey relate to income cIcess profitsmiddot of corposhyrations exccss profits on Navy contracts unjust cnrichment f1-dTltle IX BOcilll security tnxes

Collectio7l8 during the fiscal yean 19S6 and 1937

FillC81 yean lnCfgtgtlila Ots dcll6Il (-)

1936 1987

Incomo Bnll umiddotprollt tCorponlloD Jnme ns 522 nil 75 1 058 923 17J ~2 l18 400 811 IT ~CVlCllalJDCome __ eH4l0O414 1 091 740 746 47 417 ~M 672 J3

2110lt00772 10 ~05 317 ~~ IlOnMJ02 6073 a51 Ol

1 58l 20 -363 2OIl 07rl~i~1li~~~~~~~~_~~~~~~~ ~~~ ~~~~~~~~~ ~~~~~ is liD ~1318 MllO 313 68 Tolol __ bullbullbullbullbullbullbullbullbullbullbullbull bull bull bull l~Z7Sol0S4_aJ 2 237 006 72l M 8101~ gt4~1I8

TBllt dUB 011 ltllvldand dllltleltI belwCOOn lIla 16 and Dacemoor11 1~

9

lillPORl OF COlDlJSSlONER OF INTERNAL REVE~UE ~ 8 REroR OF COMllISSIOKER OF INTEPNAL REVENuE

~

1 The number of ell-ses in which llgreements were executed bgtmiddot tltumiddot-Rejltrns~The number of returns exomined and closed dnring the payers consenting to the immedil)te llssessmpnt nnd eon~etlOn offiscal year I037 was 24107Q3 of which 1913432 were filed by iDdi~ deliciencies WJS 214350 or 945 percent of the dr-Deieuc) tax ellses vidu[ll~ and purtnersrnps and 497361 by corporations nssesscil This is the lurgest numberof returns eloset by this method

]v-umber of rtturM receied and closed dlring the fi8calyear 1987 and thenllmber in any fiSClll yCM the incrensc being the result of the ndoption of new penjg at the begin1ling and olclaquoe oj the year by laz yearlaquo settlement policies during the fiscoJ rear 1937

On hlWd R I --- 1 On banlt1Julvl 6~ed Cucshy Jun630 Camvarat1ve (ItIalysi3 of reurtls closed during the fiscol ye(lr~ 1988 Ii) 1987 illclllsite--------------------1 10~6 bull dUrlnr ~middot6r I l~ yelllt ~ DellcienltY tu -_dro Ovcrusltessmiddot00

10 chw18ro meats ToTa ye[T schcltluled shyM D6hul I j)io i )eopard~middotAgreement~ 1m u 1967 fll2 2 llO 117~5 9SG1595

O jlJ90073M 1933 ____ _ bullbull __ 887rH I 9r~ 110] S~9 I SOO OlS

1~04 ____________ bullbull 1(lOO7 _~ fO-883B5 1 7St (28 1 ~Q ~0227 ~ij8~ 17695177tM212 1935_ bullbull ___ bull __ bullbull _ 123857 3[393 2 ~(6I9 2 ~IJ 1199O(~ 3 766 1778~6 106251lGlG_ 2 UO 7132137 13546 66i1(ltO 1422~g78rn Ig~l bullbullbull -_~ -- shy 21(350 I I Ill

21J61 2 Bl2 1012 Although 126064 returns for 1935 ftre shown in the tabla on page 103 3~5 I 1243 II GA 2100

21714 llS pending in t-he field on June 301937 tllO work of investigation had been completed or -was iu progress on t-hat d~te shy

4~J2

l~ ~~

2ll18Ol 2~ JIB 4VlOO

During the fiscul year 771626 returngt- wefl scnt to the field divisions l261I5M H~4W

354629 which in llddition to the 387762 on hnd at tho heginning or the m fiscal year mode 0 total or 1159388 Of this number 666242 were

2 410 113 00 disposed of lel1--ing 493146 retnrns pending June30 1937 Of the returns disposed of 427559 or 64 percent were in Yestigllted 1135 301 were returned to vYnfhiugton witbout exuminationand 73382 were transerred to otber lJivisions Of to collectors offiees f(lr iuvestigaHon

Chlluges in tox liflbility were recommonded by the field forc09 in 24864301 58 percent oLthe retnrns andited In 213894 or 86 pershycmit of tbe changed rcturns tuxpayers reoched agreements ith the field ngents cousenting to the immediate llssessment llnd collection of defieieucics amounting to ueorly one hnudred million dollars ($95314759) the 111rgest totol in agreed tox ever obtained by the field forces in a 12-month period 1

Na clIange Th

~I 1O~ 00 14~

m 1162 I 010 2006mbull HW6

2614 lZl752mt~~~~~ -- ~- ~ 1- -shy

Orand t(ltal _ ~l

lOlS ___ bull _____ _ ____ __ l~lO _____ bull___ bull ___ bull___ llI) bullbull ___ _ ____ bullbullbullbull ___ bull __ 102L __ _ bull ___ ___ bull ____ 1921__ bull _____ _ _______ bull __ 1923_bullbullbull ______ bull_bullbull __ _bullbull Ul2t ______ bullbull ___ bull_______ _ M1925_bullbull __ bull ________ bull ___ bull ___ 1926__ bull ____ bull _____ bullbull _bullbull _bullbull

middot1927 _________ bullbullbullbullbullbullbullbull _ 1928bullbull _________ bull __ bullbullbullbullbullbullbull Ib~M

n

1029__ _ bull _______ m1930______ bullbullbull _________ bullbullbull 1931 _____ bullbullbullbullbull __ bull __ bull __ bullbullbullbull ~oo 1932 _______ bull _______ - bullbull 1 1 J((1933_______ bull __________ bullbull __ a18J 1934____ bull ___________ bullbullbullbull __ 9-171)7 l~ _________ ____ jlO1l (~ 1936 ______ __bullbullbullbull ___ tlll7

Tot _____________ 2H1loO

m w ~

-nl m 00 3~~ 3~7

rn 1031 1702 ~ 295 2 4~2

116lIO

Zl230 1Ga 3~9 I

1213814

1192 833 1

3 ~~7 ~1e

ne6cien(y WM ELltIe8led II----------------1 OverllSSllSlmiddot ments

Agtooo Default loel- leap- scheduled TPl[Y~

ment 1 Oil ardyI I I 1017bullbull _bull __ bull _____ bullbull ________ l ___ ___ _ ~ bull

~ bull

~

~

n W bull bull ~ bull W

~

~ 00 ~

M

= (78M

fl200

~

1 ll71l~

00 1882 ~

11l 975ltro00m 00= m no

0gt ~ ~

~

m~ W

M M =

~

~ 71

ow 1 lOll ~Olil00

1331 lB7lm1602 2 719 21-7IJm I 261803

I 2ll9 586 1139 MI IS37265 -=

f040 1 f22 -IIl5M I 2 11735 24107036918

Tnpoyen signed l4rmellt to detldency W bull T p) foiled tltgt me poUtlom witb Board of T ApJlll15 witbln lhe tltltut poIfiodbull 24314-37-- bull Dltltlcienclll delermlned by Board of Tu AgtI10 --- UeUolonoles ad wJtbou~ ~~ nOIJ-becau I IrRud bnptcy eLe ~ A

---------

--- -------- ----------------- -- -

10 nEPOR1 OF COMMISSIOimR OF IXTEPNAL REVENlH REPORT OF COMMISSIONER OF INTERNAL REVENUE 11

AlIIJlysie 01 return8 ariginaZ awl reopcnrd and pending at the Wgt8iJ tJjlhe fiscal Final notices oj deficiency-TLere were 11989 final notices of defi y8ar 1937 ciency muiled to tllxpayem during the fiscal year 1937 as compured

withl7212 in 1936Audit dvl~IQW

CoulerOllNl Number of final naliCe8 released during the fiswl years 1936 and 1937Individual DivisiwlCorporation CODsolidatedTax yesr

lIltum~ relurn retum

________ I~iilllalIRooponedl OrJg~IRltlOpenedl~IROpeDedl origina~IReoPODOd

10371910middotQarl~r

27051Bllmber _ ---_ bull 2G631 l~lZ----_ - l~ 1----- ~ 1----- ~

0 H bull H ~ 192[) bullbull 17 __ _ _ 4 _____ l~ _ ~~~~~ ~ I ~l~Zl _________ _ H __ bullbull ~ _ __ ____ U bull

---------------- - -----bullTotaL________ _ 66 _ I~ ________ 7l _ 13 =========-== ---~lm________________ _ 14 _____ 2 1 15 1 2 Thereenn be no appropriate conipat$on of the totals of final

1923________ bull __ _______ a __ __ __ ~ 1 lY _____ 2 lQZL bull _ __ 14 __ bull 6 3 2 bull 2 notices issued for t~e full fiscal yeurs 1936 and 1937 for the reason that 19U bullbullbull __ 23 _____ 7 5 23 2 6 the period of limitations within which to 86Se6S additional toxes forlI1U ________ 22 ______ 8 23 6 II 111~ __ 49 _____ 9 1I 29 3 6 returns fued for the year 1934 is 3 years and will not expire nntil 11l2t_ bull ------ __ - ____ 41 _ lG 14 gt3 J 11 1l12ll __________ 2 87 1 12 I~ 47 16 19 1938 In the 1936 fi6eal year tbe statute for 1933 returns (II 2-year 1~3ltJ_ bullbullbull J2 134 8 22 27 68 21 30 periodof limitlltions applied) cqJued and the Bureau was forcedmiddottolO31 17201 3 18 41 82 57 43 11I32__ _~ ___________ ro 372 24 GO 113 Wi 151 40 wke iminedillte aetion with respect to lllarge number of cases because 1933__ - ~____ 4Qg OM 77 126 225 220 403 it 1934 ____ 5gt31 035 63laquo 135 2521 143 1139 29 of an inubility to obtuin the cooperation of 1I limited number of

taxpayers who would not rlspond to preliminary letters or sign_Totnl__ bull ~~ --------u6 -m~ -------- ~-----s consents to extend the period of limitations As II re6ult of this ====------== ==

1035__ bull __middot~___ 10700 t031 1613 102 9025 --SO 330 Ja unusunl situation in 1937 no aatisfoctory basis of comparison -ith -------------- -- shy

1936 ___ 474 36 138 l 8 8~ 6 4 __

~~-------- the prior ~year 1936 with re6pect t) either the number of finnl notices TotnL bullmiddot n180 729 1581 110 2 7rJi 80 ai I OJ the pereent8ge of petitions t) letters released cnn he made The arandtot61 ~1~1~~~~~2U======SO number of tax-year cases appealed decreased from 5207 in the fiscal

yell1 1936 to 4567in the fiscalmiddot year 1937 I J 8pec1al I En moonng I and ialuanon AdJutmiddot I Pndng In Ptnding In T~~~r~~~in N1Lmber 0 tax yean iWllved in pefitions filed with the Board 0 Tax AppeaUi durillOleld DhiiJon Dtt~I~~ Wl11cton

and fleld the fiscal years 1936 and 1931 T yeat

d TIlIYev 19311 -II1S7 ~TaxyeDl l116 ~~371middot1 Taxl~V ll1Ja 1937

1017____________ 8 13 Ig~ __ ~ __ ~~__ c M ~ JIll3 __ ~ __ ~_ 2m -middot-I31~ shy 1018 _______ 7 7 1~7(I bull __ bullbull GO 46 1934 bull __ bullbull 126 14M 1JlI~____________ 7 II 1ll27____________ g5 61 IgJ5____________ 2 2l8m~ = ~ ~ ~~ ig 1 It = 1~ lno____________ n Ie 108 ________ 180 17 1006 ____ ____ bull 6

1920______________ 3 42 bullbull ______ 33 bullbullbullbull _ 24 __ JU7 1~2L__________ 15 10 1929____________ 300 I --- -- shy1921bull _ bull 2 41 ________ S6 ___ 23 bull llt 1~2__ ~_________ ~ ~o 1~0---------- 22 _ 170 TotaL __ ~2J1 4M7 l~Zl_~________ 3 ro 1001 _____ 530 2~~ I--- ~------------------- -----shy

Total______ 13 184 ___ 300 bull 106 __ bull 412 Il1Uo____________ M 37 1032_ __ 1 1369 584 I j

====== ====1922 _________ J 40 3 85 31 2 116 In3 ____ 1 4 57 2 IS 3~ 2 136 1924_ bull _ I 1l lJlti 4 123 35 4 1~ 1925 2 13 33 9 1 155 _____ 4 9 203 AdditiQflal reve1Lue-The total additional revenue mnde available 1026 _ 4 15 118 15 107 bull 64 15 261 for collection was $242761874 as compared 1th $222099315 in1927 bullbull I 14 132 23 230 ___ 7~ 23 3ll 1l12li__________ 18 20 101T 3~ 32~ ___ 84 ~5 41l the fiscal year 1936 Of the Illnount aasessed in tbe fi6cal yenr 1937 1029__ bull ____ 40 34 313 780()2 __ _____ 223 78 725 $57279977 was listed under the provi6ions of Collertors Mimeoshy11130bull _____ 58 35 lL 124 020 ~ 1M SSS 1031______________ II~ 39 aoQ 213 712 ___ 318 713 1030 graph 3552 and $185481807 wns assessed after review lind con6idera-shy1Il3L bull 1116 ~2 4oQ MO luGO _____ 500 1gt10 1WO 1~3l____________ ~2~ 121 M~ 1617 20~1 bullbull l2H Itlf 329~ tion in Washington of the CllBes involved lQ3L_____________ 3205 84 634 13125 1000 bullbull __ 10233 lS1~ 12103

Total_______ iO-l( 431 3251 15amp7 8122 bull 13161 15787 71283

1035_ -- -1877 = 11 ~O ~O~O ~ 12Gll6~ I ~-1455 1036 bullbullbull _61~~ 3igt3 m- 3M 022 __IO

TORl_ 1amp16 12 ~I~ I 17647 IW2 ~7OS7~ [ 4~75215 1552

GrandtctQI ~88Q tGO 1~~=33~3lrlllooo ~ 13267 5133131 13317

bullbullbull

-----

-------

13

I 12 ~FPORT OF C01[]USSJQNER OF lNTEm~AL REVEKUE

ClassijicaliQn of Ihe amHmt made available for Wu~liingtoll aceordifJ(J 10 Ihe procedure i7lvolved

19j7

colleetion afler c07lsideralion in d~rin(J the jiBcal year~ 1936 and

bull 19J6 1937

Pro~luro

Am)UDIAmount P~rent Percent ned bullof total 01 ~ot81sed

Asltsl1l~n hactl OH agfeernent$ exceuted prior 10 mR1JjD~ Dr OO-d~ I~tlltrs _bullbullbullbullbullbullbullbullbullbullbull ________ $81454- nl 90 ~g ~ ~1l7 701i 31~ 2l A-ltnol 1gtuu on a~lteDlcnt$ ewcuted ubsemiddot

1onl 0 m~lin~ r1 no-da [ette bullbull __ _______ 5(01828 30 Asenr I~d in cltelt whore tpy~rs neither

5 U1 074 49 - ~utod h~Cm~nl~ nu 1leltl al~nl$ bullbullbullbull________ 21 703 393 01i 126 16 (J9 923 51 inf 80 AS_~CJlIS litbd in hppled calto$ l1t r lral on Iho mHitlt and detiolJ hI 1t R03lltl of Tax Apshy

Ieal Of ~p~n slipulM~n bIr h lJo~rd of ~ SOllltd ty T~bJl~1 -l~11 ~mllor aneral UuuscL __ _______ __ __ ___ ___ n57 fgttamp 236 39 aa3 4-118695047

Abhtem~n1 a~d ere)lt clallDl roleol_ bull _________ bull 2 743 ~o 75 ~02OS7$9l- -~----------

T~uL_ __ __ _ 172 919 786 M IlI~t~I~JIJ~1 lilJ 0~

In addit-io-il to the unount of revenue th~s made uvuilobJe tllles weTeillso assesscd under the jeopl1rd)- plOisions ofmiddotthe severnl revenue acts

Additional rere711le asse8sed under the ifopordy lro~i~iou of rfVtnlie acl~ durin(J ji8cal yeaN 1936 an 19$7

l~3C 1917

Under baukruptcy ~ud dioluUon procedure __ bullbullbullbullbullbullbullbullbull_bullbull _ Sl4 21lt1 ntl 1~ til ~22 IN IX Other jeopgtrdy seampment bullbullbullbullbullbullbullbullbullbullbullbull _bullbull bullbullbullbull I 61i7~ Mol 11 l~ 135 ~ 16 shy

~~~~~~I~~~C~~~~ ~~ ~ ~ i~ II 2 El i~ IT Grand tot~L bullbull 0 bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bullbull _ bullbull _ bullbullbull 111 OM ~l4 1 32 8M 136 12

Included in thil figure I ~n amount 01 ~54185507that WIll jlelSed ag~iJist one lallle taxpayer ~nd ci~ted oomp~ule under section 273 01 the Revenue Act olIP~ due to the peudency cl rooi8nizalion pro ceedinB under 5io~ 7~-) or the Kational Bankruptcy Ael =elldcd

4greements to additional asies8me~t1 in excess oj $25OOO-D~ring the fiscal yeir 1937 0 number of eases involving very substmt-ial deficiencies were nltsessed upon llgreements secured from taxpilyers by the field und Wllshiugton offtells

Casectsectfication by mnt of (h-jid~ncJ (a8n 80 cl08ed d~rin(J Ihefi~cal1lear 19$7

Number AWegste5he ~I dtflcltlnCf - defleiencial _________________________-shy 1~greed to

Bet s5DOOand $50000 bull --- bullbullbullbull -- -- bullbullbull - _ bullbullbullbull 1 ~ $P 1 238 70 ~~~ i~oo~)I~~si~so~_ ------------- --- -- --- -- 8 212 865 ez

16 176 051 92 Betwoon $~oOOO ~ 5gt00000_

~ 902561900 Betwoon $1OO(JlO 5nd 51000000 - - _ 17 144 32913 nOltr $1000000_ ---_ 22 ~8 972 10

lol~L _ _ gt67 I 82028917 f7

RJo~[our OF COMM1SSlONER OF I~lERXAL R]oYENUE

DeficiencilS rewmmended by the field semi-ce-The net defieienciC- (totol deficiencies $H8o6u450 minus oYemssessments $20381701) r~commended by the field forc(ls for the yenr omount to $328284749 ~n Averllge of $107248ior ettch of the 3081 agents and lUuitors COlnJfJroJue orttl1yHi oj ar (JtOSII [02 ouerU8BCB8ed 02 nrt t02 ncoml1leTlded ad the

omolwt of flU GJreed to for ji~cal lcar~ 1929 to 1937 i-dusive

Flstsl yegtr OSi~Bl oltagtll- Netw ~tdmiddotto I

1929_ 1930_ bullbullbullbull _bullbull _bullbullbullbullbullbullbull _bullbullbull

_bullbull shy _ bullbullbullbull

~Jl9 B5T ~H JO 207 2W 4il ill

~B~10~0llS2 7809 817 37

$190940 8C11 48 16~ t1O MR I1J

~~ 3~2 672 32 5~ ~J 248 78

1931 bullbullbull _bullbull __ bullbull _ _ c bullbullbullbull _ 295 338 223 (lJ W9~ 7SCM ~IH 3844J7 u lld 003 739 29 19lt12 bullbullbullbullbullbull_bullbullbullbullbull - bull shy1933bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull __ bullbull 1934 __ bullbullbull 1935 __ bullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 1930bullbull __ _ bullbull bullbullbullbullbullbullbullbullbull_bullbull_ 1937__ bull _bullbull

275 W2 ~r flO 200 160 777 so 203 510 JG5 JIJ 271 OO~ 210 17 355 07~ 147 (l1l MB 060 4-l~ ~1

3~ M 871 II 20 ~9j nt 76 1~Wl13lol7 10 OIQ ~lQ45

14 00l IIgtmiddot-gtOJ 20 ll 700 S~ I

2J7 J~ 62~ 51 I~~l~ (J IX 19lL M9 334 4~ ~~ M7 n~) (~

11 Cl2f1li2 60 Jl 2Ilt US 7J

li 16d 673 811 37lld7 604 (01 J~ 701 ijJf 97 4122161120 773G718718 ij~ 3~~ 719011

Theincreose during the fiscal year -Hl37 of the llmount of agreed tox tS shown in the above table indielltes definite progress towflrd decentrolization A study of a representldlve group 01 cases inyolvshying ~dditiollal taxes recommended by the field forces uniiilg the ptiriod Apnl1 1936 to March 31 1937 showed thnt of a totlll of pound172155 118 lldditionol tux recommenued by tbe field $128230105 or 74 percent was nssessed

Claras and overassessments-The following table shows the number of elaims idjusted ond certificotee of overassessment issued together with the amounts of oyemssessment involyeu during the fiscal yenrs 1938 md 1937

Nlmber of claim8 odju~t~d and cerlijicale~ and alQlmt8 of o~eTaSBes~menl~ i86ued during thf jiscal ywr8 1936 and 19$

1936 ro

Clioims lJ~er Iumb Pc nld~ ~l lgte~[ninB QI y~~r _bullbull bullbullbullbullbullbullbullbullbullbullbull_ 22 ~J~ 20 O~ Fild duriD~ year (ne- daims) bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull__ bull Receilted (rom ~thet t~ur bullbull _bullbullbullbullbullbull __ bullbull_

~2 400 472

36742 3283

TotBI to be 8dju~l~dbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbull __ _ 05715 66630

llo~lt1 ill rl m I llMt __ bullbullbullbullbullbullbull _ __ _ bullbullbullbull _bullbullbull __ _ 28497 30 545 H~jrfd _ bullbullbullbullbullbullbullbullbull _ bullbullbullbullbull _ _bullbullbullbullbullbullbullbull_ 10614 11568

T~ol ~ljUlIlbullbullbull _ bull _ _ bullbullbull __ bullbull __ bullbull __ bullbull __ bullbull _ 39 III 2 113

FDliug BI ~d 01 l~r _bullbullbullbullbullbullbullbullbull _bullbullbullbull_ __ __ _ ___ 211 605 l-l 517 CerlJlIe~I I oerment lt1 hn no cl~iJHS had breu llJed__ 14973 33700

AmouDl ~f oersssemcut ltled by- Amult An$116 02t 16848

17918 01i21S~~iitt~~~ g ill ~i n 18014 843~

Toumiddotbullbullbullbullbullbullbull bullbullbullbullbull _bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull_ 96 455 flM (12 I~l 957 OilJ 87 InresL bullbull bullbullbullbullbullbull _ bullbullbullbullbull _bullbullbullbullbullbullbullbull __ - bullbull _bullbull_bullbullbullbullbullbullbullbullbullbull ~ampir071 4 ICll 94100

Orand l~_ bullbullbullbullbull_bullbull lO~~~(I Ibulll l~ll 25l OOO~

gtou-fhc amount InVOlved in chums filed dnrlng the n1 oar 1917 WJ $lII2GiM a corn amp~ II5107916685 ~ho oreoodfllK fll middote O( the olairns ndJuImiddot1 dnrJDl iJltJ liltJI1 ~middote Imiddothe omount rCIltltllttI Iltgtjaled ~13l928177 a compared -llh SlOJ~7808 Ibe pre~JDg fiSltal YCf

__

15 14 REPORT OF GOMMISSIOKElt OF INTERNAL REVENUE

There were also allowed 14198 eollcetors c1Bims of which 12247 recommended obotements or credits and 1951 recommended refunds These claims were largely multiple item claims or claims for refund to numbers of taxpayers llnd involved 29047 items for abatement or credit (lIld 122976 items for refund These Bdjustments result usually in consequence of mathematical errors mude in the preparation of returns by taxpoyers

Field recommendations upon claims for 7lfllnd-Tberc were 18444 claims for refund involving alleged overpayments in the -amount of $29396397 investigllted by the field forces during the fiscal year OverosscBsments totaling $6109782 or 21 pereent of the totul amount claimed wero recommended and the balanee ($2328G615) was recommended for rejection The examination of claims for refund which were rejected resulted in the determjna~ion of deficiency ~uxes and recommendation for the assessment of $21595609 Tberefore considering all tbe claims for refund examined a potential gain of $15485827 was produced

Depreciation-Depreciation deductions claimed by toxpayers on returns filed were closely examined and as a result of ~hjs examination there were disallowed during the fiscal year ended June 30 1937 depreshyciation deductions taken by taxpayers in the ugglegotc amount of $303593576 Additional tax resultingmiddotfrom such disallowances was proposed in the amount of $39329584 of whieh $28767391 was agreed ~o by the taxpayers

9l)DAY LETTERS ISSUED BY THE CLEVELAND DNISION

Re~llu accampli8hed dtrng the fi8cal year 1937 ill the Clevelaid divi~ian Under Ihe pracedurc c8tablished Aprill 1936

Number I Propooed IOverassessmiddot I Approved -----------------~__Ior ses detloJemy ment deDclenay

rOLLOWmiddotup ~OTII

881170 _ bull 1 bullbull otWM

--------__shy

IoOmiddotnAY CASE

--------1 314 I 64768Q53

Agreed without Technical Stall conslderstloD _ amp1- 344 O~ lH ampH 93

A~reed Technl1 Sto1f In whole _ _ 78035 748035Agreed lechntoal Stoll in part _ bullbullbull _bullbullbull 1 36ll- 42 _00Agreed Teohnicol Staff no defteioy__ ~~B9()-dey expired bull__ _bullbullbullbull__ _ _____- -- no 12IUOO3Il---I Joopardy assement commendod _ _ __ - -- 2 ~77 3rro l--lIl4Jlj ~3_----- -shy

e~~__ ~oo 1__ ~~ RillUtIll 00 hand Juoe 30 1~7 __ bull__ bullbullbullbullbull __bull __ ____ 39 GG 730fYr __ bull __ __

~

REPORT OJlt COMMISSIONER OF INTERNAL REVENUE

Results accomplished durinfllhc fiscal year 1987 in the Cleveland division Under Ihe pTacedu1e established Aprill 1936-Continued

Number PropoigtOd loverasse-I Approved01 ses deftoienoy men deficlenoy

CUE~ APPEALED

~~hne~_~~~_1~35middot~1-----iOi--middotri34438-i3Tt----------TotaL_ bullbull _ ___________________ 103 348iJtlbd bullbull bullbullbullbull

By Board or lax Appeals bullbullbullbullbullbull _ __ bull bullbullbull _bullbull Dureeusustailled in whole bullbull ____________ 1 00009 bullbull bullbullbull _ $60000Buteau sustained in porL _ _ bull bull _ Bureeu reversed bull _ __ bull__ bull bullbull bull _ No l~ __ _ _ __ By Technical Staff ond Assitant General CounseL_ _ bull bullbull __ bullbull _ bull _ Agreemont to total deflotency propoRlld_ 5 577594 __ 600315 Agreement to llIlrlO of projJltgtsed duficiency ___ 4 632558 _ _ 381912No tax _ bull bull bull bullbull__ bull bullbull bull__ --bull _ Transferred bull bullbull 3 250504 bullbullbull _

Totol~posiloL ~_ bullbullbull bull 13 1526605 bullbullbull _ 1048236

On blllld luno 30 103 bullbull bullbull bullbull __ QU I 33017188 ----- bullbullbullbullbull - ----- bullbull ---shy

lIn one case settlement elIoeled fler all appe[ll bed been flled [or en eounl ubstantially in eIC6i 01 that propooed In the Dnal nOlioo 01 defloienoy

Di1Jisional changes----Dn August 19 1936 the Audit Review Divishysion was abolished and the sectjons comprising that division were estoNished os independent divisions ond designated as Divisions A to E inclusive The change wos made to forward the objective of the past several yenrs looking toward eloser cooperation bctween the field and Washington divisions of the Unit The Review Unit of the Audit Review Division was designated as the Review Division On the same date the Conference Special Adjns~ment Rules ond Regushylations and Serviee Seetions were designated as divisions without change in duties

Social Security Division-Tms division is responsible for the adminshyistration of TiHe IX of the Soeial Seeurity Act relating to the excise tax on employers of eight or more which became cffective January 1 1936 The rate is 1 percent on wages v--ith respeet to employment (with eertain statutory exeeptions) for 1936 -itb provision for credit not exceeding 90 pereent of the tax for contributions to State unemshyploymen~ funds The ta for each calendar yeor is due on Jonuary 31 following the close of the year unless an cxtension is grunted under the provisions of section 905(b) of the act Pursuont to sueh -proshyvision the returns and tux payments for the calendar year 1936 wcre due April I 1937 The division elosely cooperates with the Social Seeurity Board and the Social Security Division of the Misccllaneous Tax Unit

There were 264983 returns filed during the fiscol year and collccshytions omol1Iltcd to $58119314 A total of 257043 Items amounting to $78814209 was opproved hy the Commissioner on 354 collectors assessment lists Additional assessments in thc amoun~ of $121 300 involving 324 items were made on 127 Commissioners lists There were 3G79 claims for refund tlll1ounting to $456196 reeeived

Conference of imternal-revenU agents in charge Il~ith Treasury and Bureau otlcwls-The revenue agents in charge of di--isions located in

lir

16 Jn~rORT OF COMMISSJOiER OF INTER)AL REVENUE

the eontinentfll United Stutes llssembled ill Washington on May 12 193i for a 3~day conference with TrcuEury (lud Bureau officilLls to study the numerous problems confronting the field forces find to reeommend impron~rnents in tlHl Jrocedure govelnirig the examinl1shytion and the subsequent reyiew of ineome-tux retnrns Committees composed of the agcllts ill dltlrge and selected men from the Yashshymgtou ofllce were assigned Bubjeds for study lind recommendation es follows

(1) A further test of the Clcyulund deccntmlization plan by extend ing it to certain oUtCl diviillons

(2) Improvement of methods to obtain settlements in tbe field (3) Implo(ment of methods used in conducting field investigotious (4) Improvement in the review proeedure in revenue llgents offices (5) Improvement of field conferenee procedure (0) Accomplishment of uniform rules coneerning recommendatious

in fruurl and negligenee imcstigations (7) Toxution of income arising from cancelation of indehtodncss On the last day of the session the several committees suhmittcd

their reports to the conference os a whole Upon conelusiou of the meetings the committee reports were considered by Burellll offieias and steps hllye been or will be token to place approved reeommendashytions in eJIect

Uniust emichme1it taxes-The duty of administering Title III of the Revcnue Aet oi 193pound Unjllst Emichment Tax has been llssigned to the Ineome Tax Unit This title of the oet imposes a tax of 80 percent on the net income from certoin specified sourccgt

During the fiscu1 ycur 1937 1pound838 unjust emichment tox rrturns were filed The returns for tflxahle years ended prior to the date of tbe enactmEllt of the Revenue Act of 1936 (June 22 1U3fi) ere due to be filed on or before Scptember 15 1936 However a blanket extensi(Jn WIlS gmnted taxpoyers under which the due date was J)ecember 15 193pound and collectors were allthorizfld to gran textensLolls when rcqnested by taxpllyers to l1orch 15 1937 Congress lflter passed a resolution authorizrng the Commissioner to extend the time for filing unjust enrichment returns to June 15 1937

Injunction snits challenging the constitutioIlolity of scction 501 Title III of thc cvrmuc Act of 1936 Tux on Unjust Enrichment and seckmg t(J cnjoin the collectors from demanding returns ond olso the assessment and collection of the toxcs were instituted in the various United States district courts Approximutely 170 of such suits were filed On two of the curlier cases temronnmiddoty iujunctions were denied hy the district courts uud upon oppea the Circnit Court of Appcll] for the Fifth Circuit in Steinhayen Rice lIpoundiUing Ca et al v Scofield (87 Fed (2d) 804) llnd the Circuit Court of App811ls for the Tellth Circuit in Sheridan Flo1-ing lills Incorporated v Cassidy et a1 (87 Fed (2d) 20) affirmed the district courts m denifll of injunctions Certiolllri WIlS deuied in eoch case by the Supreme Court In TFhite Packing Co v Roberson the district court denicd injunctions Upon appeal to the Circuit Court of Appeals (4) the Fourth Circuit affirmed and ulso held the tax constitutionol (89 Fed (2d) 775) After the aforementioned decisions the various district comts have been dismissing the suits

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17

There is pending in the United States District Court- for the Northern District of Ohio Eustcrn Divisiou suit iu th case of the Clevelflnd Provision Co Cleveland Ohio Objeetion is made by the toxpoyer that no satisfodory basis can be found for computation of the tax under Title III of the oet and t1ot it violates the fifth omondshyment to the Constitution b~y toking propeIty without due process of Iflw This casc is sc1wduled for heuri-llg in Octobcr Hl37

A survey of the ret-ums filed indieates II tendency to either admit no tax liability or to stute 0 minimum Bum Approximately 55 pershycent of the returns show no tax liobility A considemble number show toxllble income but no comlJutation is made of the tax liobility and on the face of the return no tox liahility is odmitted Failure to admit and plLy tax on the iucome shovn in the return is bosed mninly on the ch(~lleJl~e of the cOIlstitutionality of tbe tax 0 claimed liability to reimburse vendees or thc statemCllt thot the method of compntllshytion reqnired by the IIlW ond regulntions does not reflect the true facts The tlxpajers in a considerable number of returns supply only meager datl~ oud information omiddotnd fail to moke the computations requirerl by hw In a number of such cases the statemeut is made that it is imlossible to assemble the datu required from thc taxpllyerB records I

In the managemeut of the vork two major legul problems bove urisen The first of tbese involves the computing of the tax liability based on 0 net income shown by the return and ossessing the tax thus computed us the tax ShOll by the taxpayer on his return There is some doubt as to whether such amounts can be leg-ally assessed without nndertlLkillg the USUflI routine of manogement of deficiency tax cages This question was submitted to and considered by the leglll deportment of the Burelw and a ruling mude that wllf~re eomplete returns are filed and the only basis for protest is tho constitu tionality of the tax an omount so cmpputed should be treuted as the tax reported by the tnxpuver on his return This rule wonld require a rrwiow to determine whether 0 complete or incomplete roturn bns becn filed und to determine whether the protest was based solely on the ground or the coustitutioulllity of the tox

The second legal problem that arises in tho odministmtion of tillS tax is the manner of issuing notices of deficiencies Title HI imposcs a tax on net ineome Irom certain specified sonrces The question onses DB to whether it is required that [L single stotutory noticc of deficiency in taxes imposed by Title I Income Tax and Title III of the ReenU6 Act of J93G is ref]uirell or whether a seporate ~tatutory uotice may be sent with rcgpeet to the deficiency under eaeh title Iu an opinion of the legnl department it WflS recoIIlmended that for taxable years h~ginlljng oJtcr December 31 1935 deficiencies in taxes imposed by Tltles I and III of the Revenue Act of Hl3G should be included in a single stiltutor) uotice As the eLpimtion of the stotutc of limitotions 011 the returns filed under Title I nnd Title III will vury in B considershyable lIumher of eOles the ltpplication of this ruling involves C7reat admiuistrtltie diftieulty 0

Of the tlpproxillmtely 17000 retUlllS of tax on unjust enrichment filcd it is estimated thut opproximately 90 perccnt of the reyenne expeded (0 hc deriyed from this source will come from less thon Ilshy

19 18 PEPORT OF COIllMISSIONER OF INTERNAL- PEYRNUE

thousand of the larger plOcessors and their vendees to whom reimshybursements were made on account of the processing taxes included in purchuse prices Mllny of these processors in filing their retnrns chnIl~nged the constitutionnlity of the tax and contended that the

compntations required by the law and rcgulotions do not reflect the actual facts The examination of these returns will necessitote n considerable volume of work In view of the ottitude of these taxshypayers ond the intensive detailed investigations required it wus not deemed advisable to divert investigators from their work on income-tax returns to unjust-enrichment tax returns until the legll1 considerations and administrative problems in the management of these returns could he clarified For these reosons very few of the returns had been referred to the fi~ld for verifieotion hy the close of the fiscal year

MISCELLANEOUS TAX UNIT

The Miscellaneous Tax Unit is concerned with the odministration of 011 intorIlaI-levenne tuxes except the ineome Dnd excess-profits taxes the toxes opplicoble to alcoholic beverages ond those imposed under Title IX of ~he Socinl Security Act The titles of the respective divisions of the Miscellaneous Tax Unit indicate in genernI the nature of the toxes odrninistered in each division and detoilcd informotion with respect to such toxes is sot forth below under a reference to the padicular division oifected

The work in the IvIisceIlaneous Tax Unit has continued to increase and the extent of this increase together with other information is shown by a comparison with the work of the previons year this comshyparison being reflected in the accomponying tobles

ESTATE TAX DIVISJON-The activities of the Estato Tax Division includo the odmlnistrotion of gift taxes imposcd under the provisions of the various revenue acts Collections of estate tax for the fiscal year 1937 amounted to $281635983 which represents the lorgest collections on record froIll this source and exceeded the collections for 1936 by $62855229 The collections of gift tax amounted to $23911783 os comparcd with $160058761 for the previous year II decrease of $136146978 This decrease is due to the resumption of norillal eonditiolls as they existed prior to the Rennue Acts of 1934 and 1935 which incrcased the gift tax rates thereby inducing heavy transfers to be Illude hy gift prior to tho effective dlltes of sueh incrosed rates In addition to the amounts actuolly eollect-ed deficiencies in estatc and gift toxes amounting to fipproxim-ateIy $28000000 were asserted in 437 coses Dnd ossessment and collection of these deficiencies wero witbbeId pending adjudication of appeals filed with the United States Bourd of Tox Appeals

RetUNt8-During the fiscal year 15244 estate-tox returns were received in the Bureau us compared with 13252 returns for 1936 This increose of approximately 15 pereent in total returns filed is ottrihutoble largely to the lowered exemption of $40000 provided in the Revenue Act oC 1935 tbe effect of which became apparent in Deeember 1936 The nUillb~r of gift-tax retUrIlS filed amounted to 1704il as compared with 22590 in 1936 a deerease of approximately 25 percent

PEPORT OF COMMISSIONER OF INTERNAL REVENUE

Every estate-tux return filed for a resident deeedent is made the subjed of a field investigotion and report Investigations of estoteshytox returns filed for nomesident decedents and of gift-tax returns are made by field agents under the direetion of the Miseellnneous Tax Unit in Washington During the fiscal yeor 11576 estate-tax and 1991 gift-tax reports were received In addition to tbese major reports there were 2966 eolloteral and supplemental invcstigations reported by the field ogents

Approximately 694 perceut of tho estote-tax cases ond 84 percent of the gift-tax coses were closed as 0 result of tho Oliginal andit Protests were filed against the tentotive tax determinations mado in 2443 estate-tux eoses ond 1093 gift-tax eases The amounts assessed os deficiencies exclusive of interest and pennlties were $51411070 in estate tax and $6679408 in gift tax

Number oj estate-tax und rJlJt-tu~ rttums inve~ti(lltlted and audited dUrillg the fiscal yean 1938 and 1937

Claims-Refunds of estote und gift taxes inclnding aeerued interest of $292230 amounted to $2637161 for the fiscal year Tax and interest of $621186 refunded as Q result of judgment cIoims allowed in 16 eQses is also included in this sum

3635 54 om ~

n g57 11 6110 1 37~ 2l1M---shy---shy --shy---shy15602 18 0amp1 2 7~ 2~33 11 1~8 11576 ~

---shy---shy--shy---shy4 (54 6(78 m w ~ ~ ~~

9693 9290 middot21ll0 127831322 162H 22690 17 W8

~ m ~------shy --shy23172 24843 25 972 30 MO )38amp2 13~ 13240 21404 -shy0 11309 12732 91(6

H2315 20amp013 -shy2801 1242 2380 2 210

421 I ---shy~ ~

r937

Giltt

In37

Estate t

1936

Returns in fieldOn hand at beginning 01 year _ _ bull bull __ lleeelved for investiatlon bullbullbull bull bull ~

Total to be disposed 01 bull bull __~_~ __~ bull bull __ Major reports submitted by field forte __ __

On band at end oj year_ ____ _ Returns In Burenu IOn hand at beginning of year bull _

Reltelved _ bull__ bull bull _ Reopelled bull bullbull bull _

Total to be dJspod of ~ bull bull _ __ _DiipClSeel or bull ____ __ __ _ On halld at elld of vear__bull bull bull _

Protest letleri of Laxpampyers a r-ult 01 tou determJued by aUdit

~~v~~~~~_i~~~~_~I_e_~_~

D~g~~oO~_~~~~_~~~ On hallltlat anel oi yearbullbull_ bull _

----

---

____ ______ ___

- - -

20 REPORT OF CO~IMISSIONFR OF INTERNAL llEVEKUE

EBtnte and (Jifl 1m rlaim~ le~eitled and di~po~ed of during the fi~ca ytar 1987

Oilt-lu elaimEstate-tpoundllt claims

Abeemellt AbatementReflilldRefund

N=_Nnm- Num-N=- Amann AmountAmount Amount

t Claims filed

OnhandJulyl1936 $1674 0JIl Ii) ~ 1139 IUIG $3 722 9ro ~2

= M _------shy----shyReoeied ___ _ ___ 7 lOt 182 49 $33 4411330864260~372 TOIl 34 I 217

Reopenod _________ 8113~1 bull __ _-_ --- -- ---- ---- _shy- shy

Total to be dshyposed 01 _______ om Il 12S 384 7~ 7143596 llI ~ 7031 COO 02 13 S4411

~

425 I 011amp07 7G 712781459 n 1036gt0 IB 211 Zi5l8OB~j~~t~~-_middot I 151 023 32 5532 ~ 506 zn J6 I 4 OJJ5 03 - shy ----

TotBl dilpd of 1017 2760911 OIl 712786991 1lOll ~~6 j2 31 ~~4 11 ~

OnbnndJlInl(j1~37 ___ ~ 336747367 15 S O~ 612176670 -shy - --shy - _----shyNo clni= tllltI o~lt-

MllSme( allClwlaquol __ ~ 189 M312 3JleStll~1 143869 2() 39~g Int~ret allowed___ ____ 27930014 -- shy -shy ----_ __ - - - shy ---shy 12921 20 -----shy -----shy --shy

~ ~

TClb[ mOtt almiddot lowed indudiogInteltCllt_______ bull __ rogt 2 376 [P() 01 10 ~H tlH 10 260 no ~6 M 69 OSB ~l

TOBACCO DIVIrUON-Collectious of tobacco taxes nmountcd to $552254145 for the fiscal year 1937 which represents the largest annual collection from ellis source since the first internal-revenue tnxes in 1862 muking the third consecutive yeur that these collections have exceeded all prflvious annual collections The colled-ions show an inerease of $51088417 or approximntely 10 pell~ent more than the eolleet-ions for 1936

Dpoundtailed allalysi8 of the tobacco taxes (Qllectrd d-orinv ihefiBcal years 1936 alld 1(37

Sou

Olgars (large)Class A ________ ___ ___ ___ _ ________ Class B ________ _ _ __ __ __________ Class C____ _ ____ _______ _________ Class D ______ _ __ ______ __________ ClassE__________ __ - shy _ shy ---- ---_shy 5967096 6947~07 9iJOIjn Id6Total ______ ____ _ ---shy - --_ J2 227 751 09 13 24 9~ 53 10192079lt1

Oigms(smalll _middot _______ OigarettosiargG)_ _______ __ ____ Cigiilettes (smpoundl11)_ _________ bull _ _______ __

Tnbaoxo manufactured ___________SuulI _____ ________ ___________ ----shy

Total _ _______ __ _____________

Llta( tobacco sold_ __ _________ bullbull

gig~~~ f~~~ -- ---- - Omud totaL ___________

In~rease or dOClelgte (-) 1

1937ro Pen~Amount

1

$696 144 83 $9041IMampI ~9 737 305 33 -10 I_1816amp61)18036754 162198 94

HS299 61i2iI2~35 785 53 ~835 477 amp2 31CJl3l U(10 81l7 05 412 49B 3T

_ 133 t13 93 1lGZl4-I111 0J7 H(532018 7St 45 10217 G5

ll Q476 nz ~OO Go 5J lO 735 77420 48~ 470 87

375218405o41l Tog BS M 037 ~H 1l 5646957_ --- G BOO 000 ~21 06$ 18 Sg _318 748 83 -_- 62 Ol~ 700 00 6169705017

7ga16 4T916M71 2 -W7 87 -131-16583639l 20l8 950 98 llll3lJ459

U13072 b6 1320240 J3954

51(ti8~IB~ 102MIIGIi2S39 552 254 14~ 22

REPORT OF COMMIS3IONER OF IKTERNAL REVENUE 21

The tax on small cigarettes amounted to $476027207 tnt incrense of $50540736 or 1Ll llercent over the previoufgt fiseal vcur and represents 862 pereent 0 the totnl tobllceo taxes eollected during the fiscnl vea

Tnlte were collccted on eigarettc papcrs and tnbes us follows 61571548 packuges of cigllrette pupers of domestic origin 17797240 pncknges of cigarette pllpers imported 65360100 tnbes of domestic origin und 150000 tubes impOltcd The totnl collections of toxes on cigarette pnpelB oml tubes affioImted to $1116377 II decrease of $165647 under the collections from this source during the preceding year Paekages of cigarette papers containing not more than 25 papers elleh are not ~ubject to the tnx During the nscul year there wcrc removed trOll the place of mllnufocture 2711554987 snch pnekllges lmd 800000 pncknges were imported 20429660 cigarette tubes were removed from the plnce of mllnnfllcture and were exempt from the tnx by renson of use by cigurette manufacturers

During the fiscal year 1733 permits were issued for the withdrawal of tobncco products tnx-free for the use of the United States These pcnnits covered 49540000 eigarettes (LJld 194353 pOImds oC manushyfactured tobncco

Nwmber 111 claims for Ihe relund and (Ibaleuromenl 01 tob~uo axB~ lor 1M redlgtmptl0n 01 cbacCD filamp~ and IQr drawback rueiv(d and diBpOBfd 01 dvrillfl Ole jiBeo YC(lr 1(37

I Relund I Redemption lpatumlll1t I unoollectible1 Drawbak

INnmmiddot-IMllOunIIN=-IAmoun~INUlllmiddot1 AmouutN-IAIDOO IN I Amo= bollt br belt

---I----i- shyOn band luly I 1Q3G_ ~I 141002651Receivoo bull _ IS 4 70s 42 I G88 1 237 lJI OOi Il6 61 jlg l~ 2D 1319l 00 22 557 66 Allowed _ ReJected bull _

J2 306 lO I 626 1 23~ 114 19 00 52 163 1621 91(1 ~ 31 ZI ~~L 30 3 1ll33 l4 lli2IJ oI 12 1S84~2 16 lll551______ 151

On band June30 11l31_ 3 I w~ 12 271 m47clOI

Iffl ~-nl ~ooImiddot~middot1711055 T5 _____ ~ 1716-78

In addltlon Inerest In the amenllt el717 wIU ulJowoo

The sum of $1239922 representing clnims allowed for redemption of stamps includcs the following Stamps whieh were rendered useless $845884 stamps for Which the owner alleged he hud no furshyther use $9324 und the vulue of stomps affixed to pncknges of tobacco products withdrawn from the market by the manufaeturer or importer $384714

Under the provisions of section 317 of the Turin Act of 1930 manushyfacturers of tobacco products wlthdrflw from their factoIies withollt the paymcnt of tax during the fisesl yenr 122070810 small cigarettes 10000 small rig-are 1500 large cigars and 1668 pounds of tobacelgt Jnd snuff which were delivered direct to vessels for use IlS sen stores beyond the jurisdiction of the internal-reveuue laws of the United States The tnx-free withdrawals of small cio-Icttes large cigars nnd tobneco ond snnfl for delivery to bouded tobl1-cCO sen storcs wnreshyhouses nmonntod to 60fj303~790 small cigarettes 12500 hugo cignrs and 37767 pounJs of tohacco and snuff Withdrilwals from bonded tohuccomiddotsCll stores wlLf(houses for delivery to vessels UIDouuted to

I 1

i

-----------

22 23 1tJPORT O~ CO~[lHSSIONER OF INTERN AL REVEKUE

603669090 smoll cigtlrebtes 11250 large eigaTs Hnd 36873 peurids of tobacco nnd snuff There are 19 sneh warehouses now in opera~on

BITUMINOUS COAL AKD SILiER TAX DIVISION-The BituminOllil Cool Act of 1937 approved April 26 1937 imposes nn exeise tox of 1 cent per ton on coal sold or otherwise disposed of and nn additional excise tax of 19f percent of the sale price (It the mine of coal disposed of by nonmembers of the Bitnminous Coal Code effective June 21 1937

Number oj claims lor refund and abaemenl Tec~ived ana di8pl~ed 0 under the Biloilnishy noUB Coal COTiservation Act 0 1)S6

6ru d TaxpaII abatemellli

~ OnhandI~y1 19~~ bull Recl3ived__ bullbullbullbullbull ReOllned __ Allowed_ bullbullbull __ bullbull ReJted bullbull On hand Iune - 30 1~37

Num- Amount Num- Amount -1--shy(5 iI32 5B8 02 6110 Sl(j2 656 Ob

1 ~2j 291870- 49 bullbull __ bullbullbullbull _bullbullbull __ bullbull bull __ bull bullbull _ bull 1363 331 890 00 bullbullbull_

~ W8 61 500 6t2655 Oli ~

Colle-cllrslh3leIIlltlnl~

Num- Amoum bull I $I 24 (02 2l3 681 li8

1 482 62(jl2 ~ 164 Xl 1 l24

-IT collectlhle I Total

NumIAIDountNllInl Amount n

- ---shyI1 fM II am $al5 27tI 2

2 t 18 II 1300 2~ MQ 18 __ bullbullbullbull 1 (8~ IJ

bullbull _ 104 2 fgtl6 OM 00 3 52 n 570 61327[02

--- _ --- ---- bullbull-- __ bullbull _1 ----------- -- ------- ---- ----------shy

The Silver PurchMe Act of 1934 imposes a tf1 equal to 50 percent of the net profit realized onthe transfer of an interest in silver bullion with certaiu 61emptions und rights of abatement Col1eetions of silver tax for the fiscal yellr 1937 umounted to $633712 as eompared with $685188 for 1936 There were 319 ILSsessment lists certified by the Commissioner

Ntlmber 0 clatms Jor rrJund and abatement oj 1M silver laz and redemption oj stamps - reeried ll1ld diBpoBed oj dllrino the fisca1llcar 1997

REPORT O~ COMMISSIONER OF INTERNAl REVENUE

flected principlllly in the manufaeturers exeise tnxes the taxes on telegrapb telephone eable and radio eommunications and facilities admiSSIOns electrical energy and the taxes on theprocessing of cocoshynut and other oiIa

SOUTO lncrolile or~romiddot1 dec~Igt (_)

Documentary stAmplt B~nrls nllnrlebtelnOllS capite] suclr iltsuos ete __ $2lt1gt2 60 42 $286511011 S48Q1l51 69C~Pllal stock sales or Il1llIslers _ _ 33 OM 77~ 14 31350 fin 4~ -1 7(H 200 gt5Salos ~r produce (Inture deli) __ __bullbull_ ~ ~43 ~~J J7 5 OOfi 8l3 70 2 12 Z71 33PIYug cards __ bullbull __ _ __ bullbullbull _

l~ ~os H 4 186 riJ~ ~ l2 8m- Qg_---shyT~ta- bullbullbull __ bull _ 68 304 6a7 37 15tlMi 623 73

O100m3fJrBrin~ __

g~I~d --- -- _1 Speci~IISCS _ bullbullbull_bullbull_ __ bullbullbull _ _

rotl bullbullbullbullbull_bullbull __ __ bull _-

AdUlterated butter __ _bullbullbullbull bull__ bull_ Ranc ted butt-erbullbull _ ___ ___ _ bull bull _ Mlred tlOIllbull bull __ bull __ _ bullbull __ __ __~ bull _ _ _ Fillcdcbeese bull _ ~- -- -- bullbullbull-shy

Totalbullbullbullbull _bullbull __ bull __

f~cJso - -_h bullbullbull_ Manuhcmmiddot t= (Tille lV llemiddoten 1932 omoltl~d) bullbull __ bullbull

Transportation of oil hy pipe lin bull __ __ __ Electrical energy__ bullbullbullbullbullbullbull bull bull _ TcI=apb telephono 081gt1 bull and radio ruO$l~ etc Lease(l wit eto IWpll anlt1telephon) bullbullbull SM-dePOSit bo _ ___ _ __

Tom __ _ _ bull bullbullbull

Adm~IOJl__ bull _ _ _ __ bullbullbull_bull _ Dues anl Initiation feesbullbull_ _ _bullbullbull __

lolal_ _ __ bullbullbull bull _

Pistols and tevoh-oll _--- --- ------- ---- --- - IN teul~s bull _ __ ___bullbull__ Delinquent unlr pealed las __ bullbull bullbull

Tom_ __ bull bullbullbullbullbullbull _ __ bull _bullbull _

Cooont ete olls prooessrd bull __bullbull __ _ _ arone petroleuID proSleltJ rellnelt1 etc bullbullbull _

56307D I 6795101 I 915l)[l~ 9571)15~G

1~JI~Ofl~ 131282857

2zltJ300401 2341~I~j

-1604113 Qlg 73 -gt 973 51 7 HXl g55 Ui~ 5P 6 1Of 7 H~(O _bullbull __ ______

16358~1 17lZ7H

3~9 030 335 31 q 7a3 995 (2

lJ57 17a 25 19 B05 6IJS 3S 1 292 738 27 I 11)7 409 b7

413 76(1 897 31 n 2H W5 87 35P(55233 2300II974 fJ9

I 4t19 6-2 2S 20397l437

66 681 562 03 14Q 100 4~ 2 3W 373llI 3 29i W 31

176 PH 01 (2 )(MljO

415 MS 267 20 (B7W788688 72 012 dl9 ampI

l7 II 176 +6 e 000 923 21

19740191 78 6 287 768 24

~

2 6211 016 3l 10084503

23 ~ll98 G7 26 an 900 02 282(86l35

W 6lt7 M 1 llYJ J80 05amp54 028 39 513 492 81

~271 57 1 _8lt 814 92

980926M

11IHlS1 51U1lS 8101264

14461123

7H 311 1 I1 H bull l L5

-1(840

7M81

tg 5(iZ- 41 lQ 4M (2

m5QJ~ampefand Abwrnenl Redlwpllon T~al

-

NnmshyN=- Amount N=-Awoun~

N=- AruouM Am~ ---- --------I----shy On hand luly 1 11lJ6_ bull ___ bullbull _____ $36(90IJ6I 12 11007 $7381l8Recelved ____________ ____ __ _____ bull( IU 72 125 a 7llbull6 23 16lll 77137Allowed _____ bullbullbullbull ~ _____________ _ bull __ bull bull 351136 10 2lll 01a 721 41 302

ReJ~cted ___ _ bullbull_______ bullbullbull __ _bullbull ( I lH1lS bull8 21 mM 305 Ili nlJ6611On halld JnDll Jo 11137_____ bull __ bull ___ _ 1 3Ul ill2 316 6 --1--shy ------I

JUI u~bull 00 I 11 4~7 781--l1li 5amp018 nIlQI08CI79 29 I8823Q 18 19117 1M 39 I ldJ 7~ 57 Sll4lk2i6 -200571 91NallltJol Firearms Acl_ _ - bullbull __ bullbull_ bull bullbullbullbullbull 5 JmiddotU 72 4 (l3 lIl -89079

TUtal _ __ _ __ bullbull _ _ _ __bullbullbullbull 28860177 08 30 Iiamp) 872 77 1 726 6115 6tI O~her mlseellunoollJ ecelpts bull __ _ bull _ bullbull ~

H 732 34 312~180 16 cV (6 Tolal ml3oclllWeollJ taxes _bullbullbullbullbull _ 38 8ltiO 072 5i ~1735l163b-6-1 71gt~ 562 7~

SALES TAX DIVISION-The work reInting to the monufaetmers ellcise taxes the taxes applicable to the transportation of oil by pipe line electliCflI energy telegrnph telephone cable nnd radio communishycations and facilitics safe deposit boxes admissions and dues pistols and re-mlvers the processing of coconut and other vegetahle ojs tllld the production nnd refining of crude petroleum documentary sttUllp taxes special occnplltionul taxes the tlues applicable to nnIeotics and the transfer of rnnchine gnns is eonducted by the Sales Tax Division

The yield from these sources during the fiseul year 1937 was $BI7middot 392636 an incrense of $78542563 over 1936 This merense is reshy

Jooludos l-aI~ of OO02S5~ en nI drInk $2555573 on cllk and 1168728 on 8ohl6 and hoati Includes ~xe of 717 0013 on Jewelry 119i1~894 OD candy S3ltl553ll-1 OJgt soft drln $8220W On cbck~

SBS-I89 on grape coneenrnle ~Dd ~ljSQ3 on aebts ~nd hosts

M anufadurer8 excise tares~The speeial field force conducting inshyvestigations under the supervision of tho Miseellanoons Tax Unit continued to prodnce excellent results in eOnn()ctlon with the investigashytion of tuxes applicablo to lubricatmg oil and gasoline automobiles tires and tubes furs jewelry mechallical refIigerators radios ond various other urticles the tax on the processing of eortain oils nnd the taxes on admissions and dues This force reported Cor asssssment

24 nEPOllT OY COMMISSIONER OF lXTERNAL REVENUE

a tot81 of $10957937 in delinquent or lldJitiolllllruunufacturers llnd miCellIUlOOUS oxcise taxes poualties und interest

The $75 eomption proVIdod for in the cuse of articles illudo of fur was repealod by section 810 of the ReTenuo Act of 1936 IUld the rata of tux llpplicablo to such articles vms reduced from 10 percent to 3 porcent of the sales price The reTenue deried from this source dur_ ing the fiscal yenr Hl37 amounted to $5919688 as eompared with $3321057 collcctod during 193)

Considerable attention has be6TI paid to cuses wherein attempts havo been marla to lloid maIlufllctnrers oxcise tuxes by effcctJng transfers between ufiilillwd companies and substlilltinl assessments oC additional tux have boen made in a number of such cases Scvorn producers woro prosocuted for ovading the tax on gasolinc convictions being obtuined and fines and sontenccs unposed

DocumelllarV Jtamp taxes-Tho docnmentary stnmp taxes includo those applicab1e to issues und trllIlsfers of bonds of corporations issues and trllIlsfers of stock Ilnd similar interests sulcs of produce or mer_ chandisc for futuro dclivery decds of comTeyance passago tickets and foreign insurance policics The amount of revenuo derived fro~ the documontary stamp taxes during the fiscal ycar 1937 exclusive of the tax on playing cards was $65099121 representing IlIl ineroaso of $938122 oVer H136

Plafinfl wrtk-lhore wore 77 manuflLcturers repackers or imshyporters of pluying cllrds rcgistered during tho fiscal year and there wore manufacturod rcpacked or imported a total of 39977142 packs

of cards as compared with 47941021 plwks of cards during 1936 Oleomaran~nei adulterated process or renovated butter-Investignshy

tions wore continue(l of cxtonsive violations of the Oleomurgarino Aet in New York Stato and thc New Engltmd States involving the manushyfacture of soYerul hundrod thousand pounds of a product which was sold as butter but found upon examinaJion to be colored oleomarshygarine Assessments of oleomalgurine tuxes were made as a rosult of investigation and comictions for violations of the law wore obtained in cases tried in tho courts

At the beginning of the year thore were 42 manufacturers of 0100shymargarine engagcd in busincsS lmd at the closc of the year only 36 During the fiscal YClr 16096 returns wero filed by munufaeturers and wholesale denIers in oleotlllLlgllrinc

Only ono registered nmnufacturer of adulterated butter IlIld lh-e manufacturers of process or renovated huttor were engagcd in business during the fiscal year

1fixed jlQUr-There wero 22 JUllkers packers or repackers of mLxed flour engaged in business during thc fiscnl year

Statoments showing the production and vithdrfLwals of olcomalshygorine renoYatod hutter all(~ mixcd flour are shown in tables 36 to 43 pllges 124 to 126 of this roport

Firearms-In llccoroallco with the requirements of tho National Firollrms Act thoro wcro rogistored v-ith tbe Bureau of Internal Revenue during the fiscal yonr 6549 liluchine guns and other fIrearms snbject to the provisions of the act nnd tlllnsfcrs of 14874 fircarms wore lIOoe through proper applicntions The total number of firoshynnnS registerod from July 20 1134 tho effective oate of the act to Jnne 30 ]037 was 37712 Colloctions of taxes under the National Fireurms Act (including tho special taxes) amounted to $4451

nEPORT OF COMMISSIONER OF INTERNAL REYENUE 25

Claims-Adjustmcut of claims hy this division is shown in the accompanying tlblc Interest amounting to $1265725 was allowcd for refunds and for the redemption of stamps comprlJed with $659488 ulloed in 1936

Number of claims TCCeiVed alld adjusted by the Sale~ Tax Diuitriol durill the fiscal year 1937

RefUnd AhateweIlt RlldemplioIl UIlcollooUbJe

CJeltII Nummiddot AmOUIl~ ~nmmiddot AmIlWl~ Knmmiddot Amount Nnmmiddot AmIluIltber be be her

-----f----I---I Sales 1BOS

OIl haIld JUly I lll31l bullbullbull 2015 $2i1l51~37 74 2 12i 1782604915 bullbullbull _ 2H $74111338Recelmiddotodbullbullbullbullbullbullbullbullbullbullbull __ 2707 11343365 47 3300 13 635310 06 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 32gt1 712 6SIlC2 ItltltlPCIlUd ISO lC371lW8 81 2S51amplC7 _ __ bullbull __ bullbull __ bullbullbullbullbull 2 31354 lIood __ 2922 2 767 96b 78 2 294 6885 23B 07 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 3158 631 658 01 Rejectedbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull I d3 2059114712 1051 720504845 bullbullbullbullbullbull _ _ 30 2 SIlO 03 OIl heIldJuIleW 1037bull 1amp11 4653500132160 7G5325876 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31~153~2160

MlscelleIlUOll stamp Oil halld July I 1036 M 48349t 06 2Ol 135181306 1332 ltltlG008 S5 12 2 00Il 1l Ucoolved bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 370 39853277 8M 67005550 3103 30198341 33111l589II01 RCltlpeull1L bullbullbullbullbullbullbullbull_ 5 2101460 1 3iR2O 14 811953 bullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowmLbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull u5 llS50871 268 117205746 2906 18118463 307111102t42 l~eJeclOd ampS li2J 71M 95 II-l 3M 392 59 568 4409-1872 1 700 OnhalldJulle301937bull 149 28167682 106 41486771 8S5 0044824 35 687320

Nareotl OnhandJlllyI19J6bull 11 4860 10 337512 12788 021 ltQQdv~d 112 32023 80 16183 61 33167 l4 6~61 lltollQlledbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowed 119 18300 37 10053 71 SUM 15 ai3ft UeJcwd _ 1 11M83 bullbull bull 2 2~28 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull On halld Juno 30 1037 3 3110 3 505 5871 I 7liO

Tolol claIm OnhandJllly1l93(1bullbull 30lIO 21I14llSO40 2337 917789500 1344 40982673 2ampS 7~68574 ]~rojCd bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31amp9 lj74221~47 36841430552739 3IM 3023W08 3liOO878a5121 lltoopened bullbullbullbullbullbullbullbull _bullbullbull _ 185 105981447 82 28S1M327 14 89953 2 313M AlIowm bullbullbullbullbullbullbullbullbullbullbullbullbullbull 3270 2 83lJ (gtgt8 3~ 2 MY) 8001 35i 06 3067 181 5W 30 3 ~80 7112 746JjHrlcctcd_ bullbullbullbullbull__ bullbullbull __ 1 519 3011505490 1145 7559 4411H 570 44097500 31 2 59843 OIl hand June 30 1037 1 ~gl 4 OS5 30005 2151 8148131 52 SS5 0050005 SIS 100 3oi ll(J

Credit cases-At tho bcginnin~ of tho nsellI yoar thore wero on hand 5058 sales tax credit cases mTohing $3869661 During the fiscul year 13490 cases iuYolviug $8833633 were rcceived and 14599 -cuses involing $10586973 werc disposed of Of tItis numbor 12256 cases ilHohing $10226925 were ollowed whilo 2343 CtlSOS

in the aUlOunt of $360048 were rcject-ed At thc close of the fiscal year there wero on hlmd 3949 sulos tax credit cuses involving $21l6321

Offers in compromue---Qn July 1 1936 there wore on hllIld 3973 offers in compromise Ilggreglltmg $476683 which had- been sub~ mittcd in settlement of liabilities incurrcd in conncction with nrious miscelllnoous taxes Thero were 10461 offers aggregating $568744 receivcd 12076 offers in the nmount of $265335 accepted 737 offers amounting to $1l9059 rejected and 49 offers amounting to $277203 withdrawn during the fiseol ycur At tho closo of the fiscnl yeur there wore on hllnd 1572 offers Ilmounting to $383830 aWlliting additionul ovidence and consideration

Assessments-A to~ol of 81000021751 assessments representing 1064851 items was approved by the Commissioner which included original and additioDll1 assessments of all miscellaneous intornalshyreyenuo taxos except silver nnd social security taxes Included in tho list Were 46050 adoitioulli Ilssessruents resulting from oflice audit IlIld field investigation representing taxes of $82160515

243Ho-ll7---8

------

27 26 RErORT OF CO)fUISSIOSER 0- IltT1RNJ ll1WlXUE

The interest- fisscsscd find pailtl on the miscellaneous eli lists npprocd by the Oonmlbsioner amounted to $7341914 1

Field reports amd retlLlns-Tbere were OIl hund nC the beginning of the fiscol yeur 406 field repores covering udditiollul tuxes in the amoum of $1l448725 submitted in connection with vQrious rniseelmiddot laneous und suJeB taxes During the yeur 13092 field reports were received representing $21796707 odditionul taxes 12999 cxuulineJ (lnd closed representing toxes amounting to $26509566 Bud 499 reporu in the flmount of $0735866 Ilwoitillg additionol evidence There were n(J reports on hand which had not been reached lor eonshysideration In oddition to the foregoiug 548522 sales tax return~

in the amount of $535244077 were leceiycd md examined in the Bureuu during the fiscul yelU

CAPITAL STOCK TAX DIVISION-The Capital Stoek Tux Division is charged witll the administration of ehe wpieal stoek tux w11ich is a tax imposcd upon corporations COlTymg on or doing business during uny part of a tuxable year I1nd is measured by tbl adjusted declared value of the CHpitul tock

The collections of capital stock tux dUling the tisea Jear omounted to $137499216 on increase of Ilpplo-irnotlly 45 peIcent ovcr the collections for 1936 The Rewoue Act of 1935 (us omended by tho Revenue Act of 1J0(3) allowed corporuLion in their capital stock tllX leturns duo in July 1936 to redeclnre the vulue of tLeir capital stock as of tho close of their last income-tllx taxable yel1r which in the case of organizations opellltiug on (l cl~lendor year basis is Derember 31 193i This privilege combmed with Iln nlC1ellse in the rute uf excess profits tux applying with rcspect to this capital stock dcclamshytion and to colendar year 1936 incomes together wih the prospect of inoreased future earnings resulting from improvement in business conditions couscd a substantiul increasc in capital stock t3 collections for thEl fiscaJ yeor 1937

During the ycor returns wcre reeeived as follows 425999 tuxable nnd 1314]0 Ill)ntaxlible domestie corpolfttioll mturns lind 393 fnxable Ilnd 504 uontOXtlble foreign oorporntion rcturns a total of 558306 As 11 result 01 the retuTUs ludited during the fiseal year 17367 ussesSshyments were made immiddotolving udditioual t-ox in fbe lIlliount of $1661601 as compureJ with 5908 udditionul IlSSCSsmeuts inYoh-ing a lotlll of $1101721 mfde lor the fiscal yelU HJ3G

M m(ter oC nlttmin-sl~tlvo con~~niem (b~ 8~1~ r~ DI1lod Il~tl gte=e~S bedllJQ claio a~d ill~ Q( ~rl-ltrnlO ~nltl Ilf on oJlor5 in Cltl((JDwmLl lor (t lsl51e Ta~ DIi15Jon tho TobllCOODivi8lonand Ue CDiI~1 Stock T~~ Divllon

Number 01 (apia stDck t(l~ clGi1Jl~ recdred awl di~poud ltgt1 Jurino1997

Clotlm

Retund Ab~le11lent UnCOIIrllbl ToLaI

N1Iw Amount Nurnmiddot

-mount N=shy AmOll~~

----Nnmmiddot

Amount

On hand In17 I 1936_- Rl~ed bullbull_bullbullbullbull __ bullbullbull___ RNnd __ bull __ bullbull _ _bullbull Allod_ bullbullbull ___ bullbullbull _bullbull _ ReJ~cted bull ___ bullbullbullbull __ ____ On lIand lu06 3U 7 __ bullbull

5 70

48(r1I 19~

3i8

11amp1 gtH 22 2~la006-8~

1110737 1M lfi~ 7ll

2 1~1 lJl 10 lOOOOOA1

m I IIlI gt0

-- shy$31 ro1middot 17 23lt ago 26

3 ~lg Tl [Jr 1~[I la 1l7 3N 82 n ~os 18

- shy

~

l377

iiszshy

~~O3 73 0 n

~~ro~-

81amp7fo 4654 8

S185 M

7 xI t51

11118 700 31 2 748 8lIl ampI

NIl46-IO M7~34W

ZD8105~7 19 ftloeo

RBrORT OF COMzoIISSIOKER OF IXTERNAL REVE1UE

PllOCEssnG TA( DlI~roN-The adjustment of dUIIIlS fOr refund or poytnent uuthorizod under Titles IV and VII of the Revenne Act of 1~Rf) iR administP-TPd by the Procesfioing Tllx Division

Section 601 of Title IV reenoeted certoin provisions 01 the Agrieul_ tmal Adjnst-Incnt Act for tho purpose of allowing relunds in accordance therewit-L in CllSes where thE dEJiven fOl ehnritllble distribution or us()~ or tho cxpotation or tho mllnufll~ture of large eottou bagli 01 the decrcose in the rate of proccssing tax took plilce prlor to Janushyf1ry fl 1036

Seetion 602 01 Title IV authorizes the ptlyment to any person who- ut the fint mUllIont ul JllllUUlY 6 1936 held lor sole or othcr disposi_ iion (including manufacturing or fUIthor processing) any nrHcle processed wholly or in chief vulue from II commodity subject to tbe processing tflX imposed uuder the Agriculturul Adjustment Aet This payrullnt sunU be in on olll0l-nt equal to the proce~sing tax which would hove b(len pflyable with respect to the commoditv from whieh tile artidewas procesed if it had been procesed on JllnmlY 5 I936~ but not in excess of (I) the llolll011nt of thfl hlllOlt1l of the tgtlx with resped to the article whieh woos shifted to t-he claimallt iu the prieeh~ ]lwd for the fllticlo and to tho e~Itent thot the clrJimuIlt ~as not received und is not entitlcd to receivc reimbursement for sueh burdenshyfrum the proc~ssor or other vendor and not in exccss of (2) the amount of that part of the burden of toe til applicable to the urtic1es held on January 6 1930 which the clulruant has not passed on tq his veudees and hfs not included in the sale priee of suell artie-Ie

Title VII of the Reyenue Act of 10aO l~utll(-lizc~ U rdund to I1ny person who poid or from whom there wos collect-ed a tax imposed unlleI the- Agrieulturtll Adjustment Act provid(d the cluHnantshyestablishes (1) that he bore the burden 01 the t1rnount of such tax lIud did not shift it to others 01 (2) tJJOt he ropaid uneonditionally sueh amount to his vendees who bore the burden thereol

The Processing Tux Division is also eonccrned with the adjustmentshyof chims for Overpaymont of tux or for tho redemption of unused stamps in respect of the tDXes imposed nnder the Cotton Act approved April 21 1934 tho Tobl1cco Act approved June 28 1934 illld the Potnto Aet of 1035 approvld August 211935

Proce8sillr-tlz clai1n8 receied Grid di~pOMd 01 dudnO tile ji8cal Ilear 1987

On band luly I 1ll3ll Rewl~ed Reopentlt

NUmbltr uuvnn( -OO1lot gtnmller I AnlU1IO

Section 001_bullbullbullbullbullbullbull bull _ 27 ~76 $gti 660 737 18 1140ll 31W

II002e~j~ I 13Q~ $3JB771184 TitIeVIL_ bull _ bullbullbull __ _bullbull _ _ Stlction 002bullbullbullbull __ bullbullbullbullbullbullbullbull __bullbullbullbullbullbullbull _ _

3CbulllBgg66 R~ WII812ampl Abat~mtbullbullbullbull bullbull 29 I04aoo~8 ~ 011 jJ300llld~1 _bullbullbullCottoo AcL bullbull bullbull __ bullbullbull f4 ~ 117 9lt 712653lt0 __ bullbull __ bullbullbullbullbullbullbullbullbull TobaCoAotbullbullbull bull _ 1102 6465093 M 23 371 80 1 llO 312 617Potato AcL_ bullbullbullbullbull_bull __ bullbullbullbull __ bull _ 21266192 1 24oa Otb~cJalD1 __ bull ~mo 337OI3UI3tl 6J7lII _ _bullbullbullbullbull bullbullbull _121Q 203S$ZJll60 _ bull bull _ __ _bullbull __ ----~----

Total_bullbull _ 62111 34187122727 287~12Ml1I8 14808 32il~l8B11

28 m[OltT OJlt GOMiHSSIONER 01 INTERNAL REVENUE

Proeuillo-iru claillu received and diepoecd of during Ike fiscal Jea 19S7-CoD

AlIooo leJected IODhlldlDD~Jl)lll17

ImiddotUlDbar Amount Number ~moDI

$48711269 11 437~07~9amp

7020026 SOOHS31

69 nll fi2 25O1H]9S

i711~

tliZ ampll li56 72

(930774513

Number AmoUilt

~ rHOO1~

IB ~~8 IIllCr7ntll 8 721 ~2stIOJltamp

_ -shy - _ _shy -shy -_ ---shy 71m14

815111 -_ _----shy -shy ----------shy

3400 57618651811

30 i00 1130 735 8Damp 73

f)ec1OD 001 bullbull_____ bull___ __ bullbull 5ectiOD 602bullbull_bullbullbullbullbull __ bullbull - bullbull Tit18 vn ______ ___ _ Abatement bull _bullbull _______ Cotton Actbullbull ________ bull____ Tobacco Act ______ bullbullbull __ bullbull Potato Act __ _______ ---shyOther cl6imlbull ___ bullbullbullbull __ bullbull

Total _______ ____ bull

211 ~Jl

13~21 M

H3ampO

$l 827202 61 2 Uamp 1110 W mIISl~

U~H

1181 31 8 13411j JJOIZl

8 317 ~7(ll~

23CI2I 8200 ~

~bull2-1742

8~91V

SOCIAL SECURITY DIVISION-The ~uxcs imposed under Title VIII of the SoCilLl Security Act wllich rcl6~es to on income tax on employees nnd nn excise tnx on cmployers ond ~he taxes imposed under the ClLrricrs Taxing Act approved Augus~ 29 1935 flJe administered by the Social Security Dlvision

Title VIII relntos to ~llxes wi~h resped to employment and imposes IlD income tax OJ employees ond llU excise tax on employers Eoch tax il bused on the wuampes piid to the employees except os to certuin services excepted by tile net The rote for eoeh tax levied under Title VIII is llercent of thewlLgcs for the yemS 1037 1938 ond 1939 Tho income ~ox on tho wages of the employees is ithbeld by the cmployer

The employees tax is collected by employers by deducting thc ~ax from the woges when tllCy are pnid Thus employers pay bo~h the employees ~ux und employers tax to thc collector leportin their liability 011 monthly tnx returllS

Collections dU1ing the fiscal year amounted to $207339091 There were filed in coHectors offices during the fiscal year 59701tH returns

Each employer and employee subject to Title VIII is required to mnke applicotlOn on VTOscribcd onns for 0 social seeurity number to be used os on oid in Identifying tD-poyers and their accounts The plon for registrotion wos workcd out in cooperation with the Sociul Security Boord lind the Post Offico Deportment with which agencies the applicationshlLve been filcd Illld by which the numbers have heen assigncd

Employers subject to Title VIII nre required middotto file information returns showing the omount of toxoble wages paid to ellch employee Upon completion of tbe audit thereof these returns ore made lwoiloble to the Boord in order that tho luges pllid to eoch employee may be credited to his account for U50 in the computation of the old-age benefits under Title II of the Soeiul Security Act to which be -illloler become entiUed The first information returns coered the period JanullrY 1 1937 through June 30 1937 nnd were not due until after the close of the fisclll yOILr Collectors offices received approximately 30000 employers inforlllation returns for employees who died or who attained lLge of 65 during the fiscal yenr

GaTTier8 Taxifll Act-Collections nnder the Carriers Tuxing Act opproYed August 20 1935 omounted to $286904 during the fiscol

lt -

ILEPORT OF COMlIISSJOlln OF IKTER~AL REniUE 29

yenT There were filed in collectors offices during the yenr 11401 reWllls under this act

Collections of the tux from more thnn 400 taxpayers WIIS enjoined by the United Stotes District Court for the District of Columbia at tho time of the first due date June 30 1936 All of the elllSS I milshyroads llnd 0 number of their subsidiories joined in this suit and us a result collcctions under the aet were greatly restricted

RuulllJ of fhe ealllintllwlI and audit of Ow returnl auntlO the Mrol year 1957

I I CriD Un

nnd Cl pIc)middot llU

Elnplcytil rcptlgtlollDI~

lIn lll

0 Ia n July I IIl3ll______ _ _ _

=i~~_I~_~~~~_-~-_---------------

l-llbtr ~ ~~~~~ ~~~~

1622 14amp8

Nltlbtr ~ I~~~~~~ ~~

OGM IlMl

aD hand Iune 30 IIl37__ M

An analy8is of claims rueivea and disposed of for rrfulld and abalelll~l durintJ 11 jiscalycar 1JJ7

]tund I Abatemenl

__________~ II NmiJ~r I Anwunt ulllbcr I Amount

Clrrlorll tu nnd employees laIon blnd )uly I IIl3ll bull__ bull _ Hooolvd Allowodbull __

bull __

bull _____bull _

7 $381052 535 $1000591613 264992

Rolcu~d__ bullbull On h~nd Juno 30 1g31_ bull

_______________ _ _

7 __ _

3811l52 __

~11 I~

9523723861 3611 21

Employee fOpltontaliv tn00 bond J Illy I 1936_bullbull __ bullbull _ _ bull bullbullbull bull bull__ bull bullbullbullbullbull __ lteeclvndbull _ _ __ IIl2 2 361 59 11 33 66 Allowel bullbull _ 118 147289 3 45P27 nelctcd _ _ _ bull _ 7 2CZ33 B n-131 On lInd June 30 1937____________ 67 ll86 3i bull_ _

The nct of Angust 29 1935 wbicb would haYe terminated Fch~uory 281937 was e~-tended to JUDe 30 1938 by Public Rcsoluuoll No tI oo-enty-fifth Congrcsi This oct us extcnded wns rcpeoled by the Cnrriers Tu-ing Act of 1937 approYed June 291937 T1Jis ad proshyvided for income tux upon the eompensal-ion received by elnplo)ccs and employees representotimiddotes ot the rnle of 2 percent lind 5M per~ ccmt respectively for the cA1endar years 1937 1938 ond H13tl It 0150 providcs for fln excisOl tox on cainers equal to 2 percent of the compensation pllid its employees Tbese tD-es ure eflective beginning Jlllllry 1 1937 and apply only to so much of the compensation llS is not in excess of $300 per montb The income tax on employees is deducted from their wages by tbe employer

ALCOHOL TAX UNIT

The Liquor Tux Administration Act of June 26 193G lDado lCceSshysary a cOllsidcruble number of chonges in regulotions coneellliul tllC production and distribution of distilled spiIiLs wincs lllld beel

REPORT O COMMISSIONER OF INTERKAL REVENUE 3130 REPORT OF COlHnSSIONER OJ I~TERNAL llBVENUE

Among the more important changes made by the statute are the provislOlls for the removal of distilled 5pirits from distillery cistern Tooms without being entered into It warehouse the production and fortification of wine from frnits and berries and the production of -vermouth on bonded winery premises

Collections of the liquor taxes llmounted to $594245086 in the poundSeal year 1937 as eompored ith $505464037 ill 1936 Dn increase (If $88781049 Toxes collected from distilled spirits constituted 511 percent of the total in 1937 compllJed with 487 percent in the preshyvious year Of the total liquor toxes collected $303556996 came from distilled spirits $9103990 came trom ines find $281584100 came rom fermented mult liquOIS In compoling the yield from the excise ttlXes ou liquors (see toble 1 pp 43 to 75 for taxes grouped under this heading) it is found that the lorgest inercose was from -distillcd spu-its for which eolleetions increused 235 percent oyer the previous fiscnl yeor The collections of excise tux on fermented mult liquors inereosed 134 percent While the ratcs of tax on wines were reduced 50 percent by the act of JtffiO 2o 1936 oetnnl collections of tax on incs decreilsed 332 percent

On June 30 1937 the following legitimate producers or distributors (If alcohol und ulcoholie beverages or users of tux-free ulcohol were tmdcr the supervision of the Alcohol Tax Unit

NubDistillcriesAlcohol ~_~ ~_----- 40Brandy _~ 141 All other - -- - - --shy 143

WarehoussAlcohol ----shy 67 Internalmiddotrevenue bonded warehouses _ 208

wineries ~ ~ - -_ --- --- - -- - - --- -- - ---- 1122Bondcd wine storerOOill8 --- - ~- -- --- UO Breweries - - --- ---- - -- - -- --- 703 Rectifying plaut8 - - - - -- - - -- - --- - --- - --- ~- --- 312

Vllolesale liquor dealers - --- - - -- -- --- 5450Wholesale malt liquor dealcrs - __ -- -- 12533Denaturing- plants - - --- -- - -- 40 Bonded dealers in specially delllJtured alcohoL ~ 61 Bonded IIlllnufaeturers using specially denltured alcohoL _ 4 228 Jlospitals laboratories and educational institutions using- tax-free

alcohoL_ ___ ___ _____ ______ __ __ __ ___ ____ _ ___ _ G 120

PROCEDUR~ DlVISION-This didsion is responsible for plllnning and developing procedure for the Alcohol Tltx Unit lUld coordinoting the proccdure of the helHlquarters office with thut of tbe various Offices of thc district snpenisors and direetin~ the examinlttion of the audit of bonded i1ccounts made bv the orious field offices of the Unit It is charged olso with the udministration of legulutions reloting to the bottes outhorized hy law for use in the sale ef liquor lit retl1il iJnd thc udministrative supenision of the Statisticlll Scetion

Certiflcl1to of tax pnyment on wllter-murked pl1per WIlS odopted to be uscd by collectors of internul revenue IlS 0 receipt for the pl1yment of the intcll1ul-revenue tox on distilled spirits to be shipped in tonk cllrs Thc usc of the new eertificllte of tux poyment minimizes the possibility of its remoynl from tank Cl1rs lind reuse on tunk curs of untllx-pnid distaled Spilits

A special proceduro wns providcd fo Pnerto Rico undcr which strip stnTn]1s must be purchased in Puelto Rico from the internlll revenue

stomp deputy upon approval by the collector of customs aud shipshyments of distilled spirits to the Unitcd Stutes inspected by tbe collector of customs in Puerte Rico prior to thcir releuse

The Liquor Tox Administration Act umended section 3318 of the Revised Statutes hich prescribed the details of the records to be kept by rectifiers and wholesoe liquor deulers of distilled spirits received and disposed of by them ond outhorized the Commissioner to require the recerds to be kept in such fenn ond in snch place us he deemed desimble There were prescribed simpler 3Ild more practicable methods of keeping these records

Statistics-The Stutisticltl Section compiles und anillyzes dltta regurding (1) the enforccment uctivities of the Alcohol Tnx Unit and (2) the operations of plllnts uud permittees under the supervision and control of thc Unit bile these data nre compiled primarily for administmtive purposes sneh informntion as muy regulurly be Illllde ayuiluble for public distribntion is prepuled for monthly and nnnllol releoses In order thot current informution might be furnished prompty speeio armngements were made to issue monthly preshyliminury informution (prior to undit of reports) regarding fennented filtH liquors industriol find denuturcd alcohol lind distilled spirits

Industrial and denaiured okohol-OveI 223000000 proof gallons of industrial Illcohol were produced during the fiseul yeur 1937 which WllS more thun tbe qUllntity produced in uny previous fiscul yeor Of the denntmed Illcohol produced apprmdmotely 22000000 wme gallons were complctely denutmed and 80000000 wine gallons wcrc spcciolly denlltured This compares with approximately 36500000 winc gullons of completely denutUled Ilnd 65000000 wine gallons of specilllly dcnntUlcd ulcohol produced during the preceding fiscnl yeur

D~stilled spirits -The total prodnction of whisky brl1ndy rum gin tlJld other distilled spirits in 1937 was almost 259000000 tax gallons which was slightly in excess of the total production in 1936 13mndy production totuled upproximntely 12450000 tax gallons which WllS over 7500000 tax gllllons less than in 1936 The prodnction of spirits other thall hisky rum gin or broudy which totuled upproxllnutely 13250000 tux gl1Uons was increllsed by about 11500000 tax gallons which lllrgely rcflccts the production Ilt distilleries of high-proof spirits amputhorized under the Liquor Tax Administlfltlou Act ef June 26 1936 Wbisky production was llppoxirnlltely 223500000 tax gollons which i11most equoled the prodnetIOn of 1936 Stocks of aged whisky nre mounting rupidly On Junc 30 1936 thc stocks of whisky 2 yeuffi old or older were 21173777 tax gallons whereas on Junc 30 1937 similar stocks amonnted to 62606331 tax gnllons

Spirits withdralwn fiom disiillery cistern rooms for tax paymentshyUnder authority of the Liquor Tax Administmtion Act of June 26 1936 withdmwals of distilled spirits for tax puymGut are pcrmitted in poekj~ges and tank cars direct from distillery cis bern room nnd in tunk cars from the mternoJ revenuc bondcd warehouses During the fiscul yeor tax-pllid withdrawuls dircct from distilleries wore as follows In packages 3476 gullons in tank cum 3550000 gl111uns During ~he ycor 1544740 gulloHs were ithdll1wn tl1x-pfl-id in tank curs from mterlll11 revcnue bouded warchouses Sec table 62 for withdrnwnls

32 REPOllT O- CO~glISSIOgtER OF JKTlmNAL REVEXUE

from internul revenue bonded wllrchouses in Cll5es und table 61 for totul tux-pnid withdrawuls

Fermented malt liquar-ApproimnLcly 58750000 barrels or for mentcd muIt liquors were produced during the fiscul yellr This figure is still 11 percent helow tho pank proprohibition yoar but -roprosonts lUI iunIoase iu production of ulmost 7000000 burrels oor the preceding fiscul ycur

Wine-Tho production of still wino wus opproximatcly 48850000 gnllolls less than in 1936 VvLilo tho Fodeml oxciso tux rate on till wines IllS cut by 50 percent in tho Liquor Tux Admiuistmtion Act of Juno 2G 1936 tllx-puid middotithdmwll1s increased over 14500000 gnllons 01 31 pcrcent

EiloOnCE~nJNT DIV1510K-Thc activitics oC the EnCorccmcnt Divishysion includo the investiglltion detection nnd lrovention of willful and fmudulcnt violntions of the internal-revenuo aws relating to distilled spirits illes und fennented malt liquors

During the fiscul yellr Hl142 stills were soized huying an aggregate mush cupucity of 2709749 gullons und in cennection therewith 123G5224 gullons of mush were seized nlld dcstroyed The invcstishygutor3 llso seized 476521 gull0I1s of spirits und 44G3 automobiles und trucks The totul uppraised valuo of the property seized Ilmounted to $3OG53GO A totul of 29477 persons wero urrested for Fedeml liquor Inw violutions Tbere were G95 lIllljor conspirucy cases initishyMed IUHI investiguted during tho fiscul yelLr Thore were 2014 dcfolldullts convicted in 3IG conspimcy CllSCS terminated by court action involving wuny of themiddot most notorious rueketeers in tho illicitshyliquor tlllHic

rho ltlw-muteriuls program wus continucd with good eITect and mnlly distributors of Ill muteriuls woro apprehended for thc violution of Bureuu regulutions

Helurns wero filod during tho yeur by more thun 5000 husiness concorns hnudling ru muterials und over 1350 distributors of donntured ulcohoL

Tho I)urdon und Parolo Section of tho Enlorcoment Division exuIll-middot ines records uud reports und prepures ubstructs oC fuets on all upplieushytions lor Executivo clemency (pardon COnlll1utution of seutenee and romission of fine) und petitions for plrole of persons convicted of violutions of the internal~revenue luws roluting to the truffie in disshytilled spirits During the fiselll yell1 2tlG applicutions for purdon nnd 4991 applicutions for plllole wcre exumined und reports suhshymilted A totul of 298 upplieutions Cor plndon und 4480 upplieutions for Jlnrolo wcre received

IIEIn INSPECTION DIVISloN-Thero uro 15 fiold districbs under the suporvision of tho Field Inspection Division which examines upplicllshytions for tho ostablishment of industriuJmiddotulcohol plunts ulcohol bonded wnrobolises Ilnd denuturing plllnts roetiCying plllnts distilleries Ilnd intAlrllul-roenue bondod wurehouses llnd rees quulifying docushymonts submitted in eOImcclion th tho estnblishment of brewericg flIld winerics

~fillly chunges wero mude in the estnblished plunts during the fiscul yenr requiring cxuminutions of tho plltts plans und other documonts submittod in eonnection ith such ellllnges Tho totul number oC

~

REPORT OF COM1l1ISSIOKER OF INTERXAL REVENUE 33

Such examinations inQluding those covering 374 new pllillts wns 19830

Ficld inspectors isited all producing llDd procossing plants throughshyout the Umtod Stutes to determino thut Bureau poliey nnd the teehshynicul requirements oC governing luw and rogulntions woro being -compliod with und that adequlLte supervision wus being muintained by inspoctors und storekeeper-guugers opemttng undor 10cl11 district supervisors A totul oC G2338 inspeetions oC pllUlts and pennittees wero mado during this period by district inspectors

LABOHATOHY DIlSlON-Tho Lubomtory Division eomprises 0 censhytrnl lubomtory in WlLshington D C und 14 brunch laborutories locuted throughout tho eountry These luborutories porConn all oC the ehomiCill work for the Bureau oC Internul Rovenue und Burean oC N urcotics During Ute pust yeur the division hus renderod substunshytiul uid to Foderul Alcohol Administrution Procurement Division Bureuu oC Customs und tho Socrot Seniee

During t110 fisenl yeur 75005 sumples were exumined in tho hranch luborutories us eompured with 73831 for the preious fiscal year The mujor purt oC the sumples exumined were distillod spirits fershymentod liquors mushcs denutured ulcohol toilet prepurations medicshyinnl prepurations fluvoring extracts rectified products und narcotic drugs

The Yllshington hlbomtory examined 8880 sumples during the fisenl yelLl as compared with 11398 during tho provious fiscul yeur The Corlllulus oC ItIl propullltions ond procosses using (lenutured ulcoshyhoi 010 submitted to the luboratory ut Washington D C Cor review nnd approvlll beCorojlermits nre issued hy the district supervisors for the wlthdmwal oC uleohol Oleomnrgarine mixed fiour filled eheese aduIteruted butter ete which fire subjeet to internnJ-rovenue taxes are ClXulllined in the Wushington laborntory

The effoct of ouk chips on whisky hus been studied und udvanees mude in expluining Ilnd detecting their effect on spirits Simihlrly u compurutlve study is heing made oC whisl-y stored in ~ew ehorred ouk puekogos unehMrell nnd reused poekages

The hlborutory stuIT hus examined reports oC Ilttompts to recover potnble uleobol Clom completely denatured ulcohol Corniulns Nos 11 12 nnd 13 No euse hus eome to its attention in which potuble olcoshyhoI hus been recovered Crom these Cormulus The jllboratory hus ~ono Meud in its seurch Cor deuuturants und in the event the present formulas fuil will be ublo to offer now and stronger Co~middotmulus The objeetive oC this progrfllll is 10 obtuin Il COllIlulu wflich when mado up will produee un ulcohol which cunnot be economicully denned and which will be more genornlly suited to industriul uses

Tlle Norcotie Section oC this division hus revised und- improved a method for idontifiCl1tion of murihuunu Legisllltion is now beCore Congress to control tho growth and lise oC this pllUlt

AUDIT DIY1BIOX-This division condncts the plllut operution tu~ accounting rusessment cluim and eompromiso work of the headshyqnarters office oC tho Alcohol Tux Unit It supenses generuUy the work relilting to the mauuCaeture storage tax payment sllle MId use oC uleohol denatured ulcohol distilled spirits oC nil kinds wines und

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34 REPORT- OF COMMISSIONER OF INTbRNAL REVENUE

beer and administers the provisions of the internal-revenue Illwe ana the reguilltieus pertaining thereto _

The work relating to the operations flIld tTlmS(lctiollB of distilleries alcohol plants bonded warehouses denaturing plant-s breweries wineries rectifying pilluts (lnd other estnbliBlunents 11t wbleb liqnOT8 are sold or used are under-supervision also of this diyjsionshy

Assessments--During the fiscal yenr 10666 reports of violations of the internul-revenue lllWS pertDining to flleobolic liquors by illicit operators and 1259 reports of violations by estnblished pIn-Hts and qualified delllcrs were receiyed from the field offiees ond IHldited and the tox liabilities disclosed thereby were assessed inelnding ad valorem penalties Thcre were olso eertified to the Commissioner for 8ssessmiddot ment 44549 items totaling $8G23743 listed in the Bureou find 181600 items oggregating $5708G121 listed by collectltJrs

Number of claim8 received and di8poud 01 by tnt Audit Diu~ion dUJilg lhe ji~co year 191~

Rlcm lshy Ah8l~_ Uocolmiddot[i~u 01 Tala unouotfeluoltl

leltlI~I~ment s~amps

Number NumberNumber Number lmb i 913 $6 912 d-L U 2318 I 70~00 bsu( July I III3L __ bullbullbullbullbullbullbullbull 12i6

25(J7 1976Q421H 29800 2~ 007 8amp1 ioRoreind uurl w~r bullbull__bull _____ 3 J2l

Tols1 bullbullbull __ bullbullbull _____________ 4515 3812 n 01042( 89shy48~8 ~835 21H4 ~~ -------shy

Allowed_ bull ______________ bullbullbullbull__ bullbullbullbull 31 q2l la28amp 213 Xoa905 3312 ~B2Il38i9 m ~ 2 ampi~ 4617400 ilJ RJrll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 00 ~O7

00 ~Ou bsnd JllIIe ~O 1937____ _bullbull __ bullbull __ bullbull m 13 704 803 814Uo I ~n

35812 3161042689shyTotal __ bull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull 4601 4698 4 BJ5 21 47~

Offers in clJmpromise-At the heginning of the fiscol year there were on hand 2724 offers in eompromise uggregating $115282 Durshythe yeur 45585 offers amounting to $691634 were reeeived of which 662 were forwl11ded to the Department of Jnstice and 1696 were returned to the field offiees During the year 40373 offers aggregating $563887 were accepted and 4850 totaling $115518 were rejected leaving 728 offers on hond at the end of the fiscal year 1937

ALCOHOL TAX SECTION OF THE OFFICE OF THE GENERAL COUNSELshyThis section handles the legal work arismg in conneetion with the administmtion ilnd enforeement of the internal-revenue liquor laws The work includes the preparation of opinions und briefs relating to assessment collection abutement and refnnd of liqnor toxes and penalties compromise of ehil and criminalliobilities und the remisshysion or mitigation of forpoundejt-ures The section prepares citations to revoke industrial llnd denatured alcohol permIts eonduct permit hearings l1lld reviews revocat-ion records Jt assists the Deportment of Justice in connection wit-h civil lUld criminlll cuses urising nnder the intcrnul-revenne liquor laws gives legrd advice to the Deputy Commissioner of the Alcohol Tux Unit- Jistriet supenisors and other officials on questions involving illtr-rpreta1ioll or construction of said laws ulld reViews all correspondence prepared in the Alcohol Tax Unit involving leglll questions

Work performed by this soction in Washington and in the field included prepamlion of G357 memoflIudu 215 briefs 4305 opinions

~~ 1 _~lt)i~iI~

REPURT OF COlo-IMISSIOKER OF INTERNAL REYENUE 35

69 parole coses 302 libels nnd 36 indictments Tbcre were 7390 case reports 182 elaims of over $5000 elwh and 45891 compromise ellses reviewed In addition 183 revocation cases were haudlcd and 68) petitions far rcmission Or mitigation of forfeitures were examined and finally pilssed upon

WORKS PROGRESS ADMINISTRATION PROJECTS

The orks Progress Administration projcets administered by the Bureau of Internal Revenue are under the supervision of the Accormts and Collections Unit the Income Tax Uuit dud t-he Alcohol Tax Unit The expenses of these projects are paid from alloc3t-ed funds made available by the arks Progress Administ-rfit-ion Ilnd the workshyers were recruited and employed ill ficcordfince with the regulations of the Works Progress Administration and the Ulli~ed St-Dtes Employshyment Service of the Department of Ll~bor

Beginning July 1 1936 and con tinning through Tune W 1937 a IISurvey of nllscelluneous taxes WfiS conducted in tbc field collcction service of the Bureau This project WfiS cl1rricd on under the dlrecshytion of the colleetors of internal rev~nlle in 21 of thc collection disshytrict-s in the United States and involved all intensive canvass to effect the colleetion of delinqnent Illld deficient stllIllP tuxes and taxcs on sporting goods cosmetics cllpital stoek cllndr auto pl~rts admi SlOns and dues tires undo tubes matches fIldi06 electric refrigerators jewelry und furs The nwnber of persons employod in this project overaged ilpproximately 1550 weekly During the fiscal year 1937 $10281087 of miscellaneous tttxes were assessed or recommended for fssessment ond actual colleetions totaled $6457G61 The salories and operating expenses connected with this project amounted to $1890948

The Income Tax Unit project wus conducted in 28 field divisions During the fiscal year 1937 employecs fttached to that project handled 8G398 returns Of these returns 60716 were accepted os filed and 23212 additional Jssessments flld 2470 ovemssessments wcre reeomshymended Dcfiltiflncies amounting to $1788087 and ovcrasscssment~lt amounting to $128424 were recommended Agreements were securcd ~overiug $1329711 of the total deficiencies recommcnded The total cost of this project ftmounted to $669861 during the fiseltl year 1937

The progrum of retail liquor dealers inspections inongurated September 1 1935 in various cities throughont the United States Wus contimled throughout the fiscal year 1937 The genelal purposeshyof these inspections is to see that retuil liquor dealers comply wjth the requirements of law fiS it relates to their business As a resnlt of these Inspeetions 39916 dealers were found violating the intcrnnlshyrevonue liquor statutes during the fiscul yeill 1937 ThemiddottotDI addishytionDI revenue collected under this project dnring the fiscal year 1931 amounted to $713704 and the totfil cost amounted t-o $1003580

TECHNICAL STAFF

The settlement of ta~ cases has been conducted for wany yellrs by an independent agency at-tached to the Commissioners office ThiS work is carried on by the Tflehnical Stuff The primury pnrpose of

i~~lt1-middot -

36 REPORT 01 cOgtIlnSSO~ER OF I~TlmNAL REVENUl

this organi7iltion is to ofIord the public ll moro direct and expeditious procedU1o for the settlement of its tux disputes Un(ler the proshycedure of the Staff the Bonior technicullldvisor is responsiblo for the Bupervision or il basis of settlement in 0 pllrticllll~r CI~SO nud reports directly to the Commissioner of Internal Revenue Tho duties of the Staff have heen sufficiently described in the Commissioners report for the fiscal rOIlI ended June 30 1935~ Ilnd will not be here repeated

On July 1 HI3G the Staff bud on hand 4072 incomo and estate tax dockets ponding beloro tho United StaleS TIoard or Tux A1JIJeals invohing 5046 lnx yOflrs together with some rnisccllRncous work und CIlSBS in tbe 90-ay statlls During the fiSClil rcar ended June 30 1937 the Stuff recoivfld 4331 Board dockekgt Hnd settlcd by tWfecment J536 dockets recommended for defense 1297 dockets ami WIlS reshyquired to return tor vllrious rellsons 1357 dockets te the Onice of the Chief Counsel prior to completion of Stllff consideratiou and with no recommendation The principal reasons for thc return of dockets with no recommendation are the placing of samc on circuit clllend8N and a temporary relellSe to file answers and other pleadings On June 30 1937 the Staff had on hand 4213 income nnd estllte ax dockets immiddotolving 5133 tax years with a small volume of misccllrweshyow and 90-day status cases

During the fiscal year the Stllff considercd to a conclusion 2833 income and estate tax dockets of which 1536 were settled by stiplJlashytion or oer 54 percent These 1536 dockcts settJed involved IlSshyserLed deficiencies of $19801231 tho Ilgrced settlemcn t deficicncies aggregaLed S89208313 or 45 percent The 1536 dockets scttled included 1396 income-tax cases wlicll imohed asserted dcficiencies of 814371671 and agreed settlemcnt deficicncies of SI3000232 or 42 percent In the Staffs statisties the enforccd statutory estute-tllx credits hae boen climinutcd from the agreed scttlement dcficicncies and from the asserLed deficiencies In addition to the foregoinB the Staff eonsidered to a eonclusion 38 dockets involvillg accumulatIOn of surplus to elade surtaxos of which 27 were scttled hy ugreement The 27 dockets settled involved asserted deficicncies of S4502454 and agreed settlement deficiencies of $1322420 There were also two such cases considered in thc 90-dny stntus presenting asserted deficiencies of $608024 which wcre settlcd for $318308

Durin the fisenl year the Staff Illso considered so-cnllcd OO-dny eases ~ich included protests filed by the taxpayers alter the statushytory notices of deficiency ure issucd but prior to tJIO expimtion of the period within which a timely petition may be filed with the Unitcd States Board of Tax Appeals Thesc Cllfes must be handlcd promltly and expeditionsly so llS to be disposed of within thc 90-d1LY tututory period within which a timely pctition might bc filed

During the fiscal yellr ended Junc 301937922 income and estate tax Cllses were considered by the StnO within thc JO-dIlY Period of which number 277 were settled by ngrcement 273 were dlsposcd of witll no petition flIed (bhe entire I11ll0unt shown in the de(iciuIcy notice beinO assessed nnd madc I1vnitublo for collection) llIld 372 were ILpshypeal~d to the United Stntes BOllrd of TIIx Apponls Thc stntlltory deficioncy noticcs in these 550 cnses sottled oJ difposed of with no petition filed proposed deficicncies totnling $] 1311 574 IHld the middotcaolllshyput-cd deficieneics nssessed totldod $1180411

mPORT OF COMMISSIOKER OF I1TERKAL REVENUE 37

The Held represenbative of the Stuff at Cleveland Ohio collahorates with the attorney of the Chief Counsels office in the settlemcnt of cnses in which deficiency notices are issued under the form of decenshytralizflti6J in force at the Cleveland division Effective July 1 1937 the sumo or a similar decentrulizatiou procedure will be cxtended ta tile Dallas (Tex) ilDd San Francisco (Calif) divisions and in a modified Ionn to upper New York division During the fiscal year the Techshynicnl Stflff representative at Cleveland considered u total of 52 ~ases of which 13 were settled and 39 recommended for defense

The 1echnieal StlIft also had on haud July 1 19313 G82 eompromise cases received 1236 cases lind disposed of 1235 eilses during the fisclIl yellr lenTIng a balance of 683 CMOS on hand June 30 1937 The procedure recently perfected for holding heurings in the field on comshypromise cases has proven hoth O-xpeditions and effective There were 7 extension of time cases on hand July 1 19313 durin~ the fiseal yeur there were 203 cases received and 183 cases disposed of lelwing 27 such cases on hand June 30 1937 There were 25 fmal closing agreeshymen t clles on hnnd for I(wiew July 1 10313 1G7 additionul Cil-SeS wero receiod and 165 such cases disposed of during the year tOOling a halanee of 27 cases on hand June 301937

Tbe totlll numher of all classes of cases considered to (l conelusion by the Strdf on its own responsibility during the fiscal ~oor ended June 30 1937 WI3 5077 However tmiddothis figure does liot mclude the results of the circuit clllendflr settlement groups composed of attorneys ef thu office of the Chief CounselanJ of members and field represcntashyties of the TechnicDI StB-ff During the fiscal year there were 1587 Board Jockets settled under the circuit calendar procedure making It total of 13664 cuses iu which thc Staff participated

An 1lIlfllysig of the work of the Technicul Staff is shown in toble No 87 page 151 of this report

OFFICE OF THE CHIEF COUNSEL

The activities of the Office of the Chief COUll6al for the Bureau of ]ntcrllal Revenue embrace the whole field of Federal taxution in conshynection with tbe preparation und presentation ta tbe United Stutes Board of Tux Appellls of defense in uJI appel1ls the reiew of refunds credits and abatements in excess of $20000 the deciding and advising in vurious administrative and intemal-revenue tax mutters referred by the Secretury Undor Secretary or an Assistunt Seeretury of the Treasury tho Geneml Counsel for the Department of the Trcasury the Commissioner or the Assistant to tbe Commissioner the heads of the administrative units of tbe Bureau eollectors of internal revenue other branches of jhe Gmernrnent and individnal correspondence They embrace illso tho preparation at the requcst of the Department of Justice or of the United StaLes attorneys of data for use in the prosshyecution or defense of tal cases (civil and criminal) in suit and eomshyplinnce vith request for assistance in such cases lJnd tbe preplJration revision and publication of regulations Treasury decisions mimeo~ graphs and rulings for the guidllnce of the officers aud employecs of the Bureau of Internal Revenue and others intorested The office is divided int-o six divisions viz Appeals Civil Interpretative Penal Review lJnd Legislation and Regulations

The Cbief Counsels committee consisting of four memhers servcs in an advisory l-pacity to the Chief Couusol Assistnnt to the Chiof

Iii I

middoti

I

38 REPonT OF COMMISSIONJR OF INTERNAL REVENUE

Counsel general IlSSistllUbs Ilud speeil~l assisbants who refer to bhe commibtee cases from llll divisiOlJS of the office The committee conshysiders these eases and makes wribten recommendations as to bheir proper disposibion At the beginning of ihe fiscal year 1937 the eomshymittee ll1d on hand 17 cllses during the year ib reeeiyed 307 Ilnd closed 311 leaving 13 cases pending fib the close of ihe fiseal year

The duty of protecting the interests [md claims of the United Stabes in hankruptcy and receivership proceedings including particularly proshyceedings instituted under sections 77 and 77B of the N abioTlul Bankshyruptcy Act is charged to the reorganizabion section

Number of corporate reorganization ca8CS handled during the fi8cal year 1987 la~es pending July 1 1936 ~ 2778 New Cll3es fiscal year 1937 __ ____ ___ __ _____ __ ___ _ __ ___ _ 947 Cases closed during year _________ __ __ __ ___ _ ___ __ ___ _ 782 -Cases pending Jnne 301937 2943

In bhe 782 corporllte 77 and 77B reorganization cases closed during the 1937 fiseul yenr elaims were filed in bhe aIllount of_$9903603 and wcre sebtlcd for the sum of $3300913

Number of bankruptcy alld rece-iver8hip casee d08ed dllring tho year Cao-es pending July I 193G _ 1825New cases fiscal year 1937 _ 1500Cases during year _clo~ed 1 153Cases eliminated --- __ ----shy ICases pending June 3D 1937 ~ __ bull _ _ 2 153

In the 1153 eases elosed wnting bo bllnkruptcy and receivership claims were filcd in the amount of $7109927 and bhe snm of $1819904 was collected

During the fisclll year 1367 new bllnkrupbcy aud receivership cases other bhan reorgallizabion cases under sections 77 nnd 77b were received and 133 cnses were added in whieh the debtor companies were originally involved in reorganization proceedings hut latcr went into liquidation The 19 bankruptcy or reeeivership cnses which were eliminoted were fonnd to be involved in roorganizntion proceedings

ApPEALS DIVISION-This divisiou has immediate eharge for the Commissioner of all cases involving income exeess profibs nnjnst enrichment esbabe and gift tnxes filed before the United Sbates Board of Tnx Appeals and all cases inolving refunds of proccssing and related taxes pending before the Unibed States Processing Tnx Board of Revicw including those appealed to the appel1l1be courts It prepllres all of the plelldilig-s in sueh euses and nppears for and represents the Commissioner of Intcrnlll Reyeuue ab bhe brinl thereof

CIVIL DIVISION-The Civil Division assists the Deparlanent of Justice in all actions brought by taxpayers to recover taxes aud for injunctions in the Federal courts and for suits in connection wibh claims of the Go-vernment against tnxpuycrs transferees bonding companies ond others Recommendnbions are Illso mnde for or -ngainst oeceptance of offers of settlemenb or eompromise of cases pcnding in court All eases in which liens for taxes are involved in mortgargte foreclosure ttetions pending in Federal and State eourts are also ho~dlcd by thc division

Compromise Seciion-Thc proseention of clilims filed by collectors (a) agoonst the estates of deceLlsed tuxpayers (b) against insolvent

nEPORT OF COMISSIONEP OF INTERSAL REVENUE 39

-banks nnd (c) in liquidation proceedings ineluding assignments for the benefit of creditors are handled by the Compromise Sectiou This section assists bhe Department of Justice in trials iuvolviug bhe 11hoye type of clnims

Until June 29 1937 it was chnrged aIso wibh the responsibility of considering all offers submitted in compromise of bux linbiliby arising in the Miscellaneous Tux Unit of the Burenn except those involving criminal prosecntion fraud penalties or specific penaJties at which time these activities with eertain exceptions were Imnsfened to bhe Miscellaneons Tax Unib for disposition

INTERPRETATIVE DIVJSIQN-The funcbion of this division is bo consider for ndmillistrative purposes the VuriOUB stabutes reluting to the inbernal revenue and to palS upon questions of law Ilrising thereshyunder and bo edit the material inbended for publicubion in the Internal Revenue Bll11ebin

PENAL DIVISION-The PennI Division considers both income-tax cllses and miscelluneous tll-X eases prepares opinions construing -criminal and percentage pCllllJby statntes and deals ith particular enses involving erimilllll lillbility lmd pcreenbage pennlties for fraud (nud oecnsionally for negligence or delinquency) including offers in compromise of sueh cases It also prepures opinions apoundgt to -whebher cases closeQ by agreement under seetion 606 of the Revenue Act of 1928 and similar provisions of other reyenne acts should be reopened beclluse of fmud or mlllfef1SUUCe or misrepresentlltion of 11 material -fact and considers clflims for reward under seet-ion 3463 of the Revised Sbabutes Whenever reqnested by the Depurbment of Justiee an atborney from bhis division assists in the prosecubion of criminnl cascs

At the beginning of the fiseal yeur 1225 eascs were pendinsect in the Penal Division New ellses in the number of 914 were reeeived and 1057 enEes disposed 01 middotduring the year leaving 1082 cuses pending -on June 301937 a neb decrease of143

Fonnal cluims for rewardfor information relative bo violations of internnl~revenue laws were filed and disposed of during the yenr middoteOded June 30 1937 as follows Pending July 1 1936 303 presented dnring yellrmiddot118middot disposed of durilig yeflr 152 pending June 30 1937 269 Of the 152 claims disposed of 75 were rejected and 77 were allowed in a total sum of $75641 The 269 cluims pending are awaitshying reeeipt of reports from tbe middotfield officers of the Burellu who are condneting investigations thereof or the closing of the tux cases to which such claims relatc There were also 114 informal claims disshyposed of during the fiscal year which lcft 71 informal claims pendino-

REVIEW DIVlsION-Tms division reviews overassessmenbs of ishy-come excess-profits war-profits esbute gift and miscellnneous taxes proposed for allowance (also defieieneies when eoupled witb overshynssessments) where the nmount of the overassessments in Ilny cnse -exceeds $20000 llnd proposed refnnds of any tux in excess of$20000 It prepnres reporbs to the Joint Commitbee on Internal Revenue Taxation required hy section 710 of bhe Revenue Act of 1928 where the overpllyments of meome exeess~profibs wflr-profits estabe or Oift tnxes exceed $75000 Ilnd prepnres publie deeisions where the oe1shyassessments exceed $20000

LEGISLATION AND REGULATIONS DIVISIQN-The regulLltions issued under the internal-revenue laws and the reports on legislntion introshy

40 REPORT OF-COMMISBIONER 0) INIERNAL REVENUE

duced in Congress offocting thc internal reonue except 8S they relote tQ aleoholic beverago tlll(eS aro preplUcd or reviewed in this division Thcre wem 52 regulations issued during tho fiscnl YCllr relating to ineomo tax in JenernJ tho sociill security tax thc ttl)( on unjust enrichshyment the processmgtnx refunds consolidated returns by rllilroads~ and the Bituminous Conl Act

An analysis of tue work of tbe Chief Counsels office by dimiddotjsions is shown in tables on pnges 153 to 158 of this report

INTELLIGENCE UNIT

The Intellience UIrit is principl~lIy concernodmiddot with the investigashylion of cases involving alleged cvnsions of income tux investigations of Dppuca lions of attornoys and ngonts to prflctiee before the Treasury Departmont and investigntions of prospective appointees to the Internlll Revllnlle Setice l bull T

Dming the fiscal yenr 884 investigations werEl mnde of alleged evasions of income tltX resnlting in the recommendation for prosecushytion in 202 cases involving 295 individuals There were 62 convicshylions on this chorge middotond 6 llcqnittals Investigations of these casesshyresuJtcd in reeoIJlInendotion for assessment of additional -taxes imd penaltiesmiddotoggregating $26702728 ~ There wlilre 3931 invest~gatioos of opplieotiop-s of attorneysMd agents to pmetiee before tl1-e Treasury Department llnd 84 investigashylions of charges ogl~inst enrolled agents and attorneys resulting in -the disbannent of 8 the suspension of 4 the reprimand of 6 pnd middotthe rejection of ~pplieotioos qf 62 _

In the CUlTent fiscal year 126 cases of charges 8glllllst employees of the Buroan of Internal Revenue wcre investigoted resulting in the soporation from tbe ~ervj~o of)Q3 employees anq the prosecntion of 11 of which number 10 have boon convicted and 1 indietmen~ dismissed There were no oeqnittals ~

There Iwere 3751 eoscs of misceUoneous chllroeter investigated ineluding inYestiglltions fOf thc Bureau of Nitreoties tho Customs Servieo the Olfiee of the Comptroller 9f the Currency tbe Procureshyment DiYision ond persons nuder cop-sidemtion for qppoiutment to vorious positions in tho Trill1sWY Dcpmment Ineludcd in middotthis number were opplicl1nts fQ~ appointment to the poSitions of intornalshyrevenue agent llnd d~pllty collector lInd yarions other eapocitiei in the In~ernol Revenue ServIce

CONCLUSION

New internal-revenue laws in eftect during the fiscal year 1937 presented questions more serions and dHficnlt than those offered in 8ny prior internal-revenue laws which together with the number of taxpayers offected has resulted in a huge increase in the work of the Burean- The splendid progress made in performing snch work in this period could not have becn accomplished without the loyalty and cooperation given by every bronch of the Internol Reyenue Service

GUY T HELVERTNG Oommis8ioner of Interna1 Bevenue

(

APPENDIX

STATISTICAL TABLES

41

2431~37_

~I - bull l

--

----

RECEiPTS FROM INTERNAL REVENUE TAXES

E~ca proll1l Income tEd lt

Navy conmiddot Un]llt ~oshy Capitn) lockbull tracts (soo EII t8shy alrt 1shy

rlhmot (-0 40J R~-emiddot Trarer orfllmofer ~fSec 702 Revoshy 3_Vinson (Titl Ill Due ~Pt 01CollectOll ltIbltl~lI ~llf propertyAct)-AII IlSIt~ 0nue Act 01 nev~M~Aet IIlJ6) n 1NToLalncome dooPltlellll loy lIlt1934 and Sec prout in Cltgtlporllton hcllviclua oIIQ3G) 1000shy 10fl ReVllIlue cess 0110

Act oll93b per cent 01 contract

$i60~68422Alahnm8 ____ _ _ bull bullbull f137422G $5f20067~ $176 M3 00 $27 gIH 2il Arizon bullcbullbull __bull middot_ __ _

$337922423 $3166 2lI8 20 $6 amp15 522 43 U34459 _ bullbullbull __ 33llIl 4 1l2Oo06 840473~ 2 MJOOl

Mhn _ _ 743 m95 I 200 860 gt7 2 013 686 52

middot772J345 bull bull _ 2J 000 28 2HHllt7 1~nI17 6M3H First CAliforniA__ _ _bull _ 2l 600 998 48 30 3117 640 20 W 998 638 77 456 512 93 __ __ 62~161D ~ 1M 88J 16 71W~ltJ 5127RWSblh California _

1$679261 1 85727Il33 3 424 071 S4 75701504 bull bull __ bull lito WO 72 3 lS3481lS 124~IOamplM IiOlSG69Ii

CulorAdo- _- bull _bullbull ___--_ 765511lt593 751l400402 16249961190 22 782 4lH 11 ~1 289 289 67 M07l 750 78

3~~ gm0l305 ~~g ~37 42 2)173213 CooneotiruL __ 21Q2332 I 11411 0015 38 10 970 ~W 57 7518M4417 (96 4nO 66 2899448767 46 400 1H8 33 _~k~U -i2liS065QDelaware bullbull bullbull _ 417 ~66~0 __ _ 700811) 340011694 $I ~93 10 3rl10I3032 631 785 46 20 194 gt85 39 62 716 371 85 Floridbull __bull middot

4469051 59 13 491 024 01 2296807500 17877749 bull __ bullbull 871l12 nl4l1l36 3 581~ 58 J5 136 55 Ooor~ bull __ __ _ __ 73202Ie05 7 292 002 19 14612 218 24 J JH 00 lOI6~ll702 J cHO 729 O( ](YI 363 58 Hawall bull ___ _

16208850 __ bullbull __ 55~j649 bull __bullbullbullbullbull ll ro7 811 616011179 W 7lJ2 1323lt132600671700 3850963 41 891770044 15441639 bull _Idaho _ bullbull 87M 31 172312Q6 11630043 ~ roO1l5

ist Illinoi __ bullbullbull _ ___ 10528814143 S3 762 970 74 18604111217 2Il8O 16015 Hall6~ IJd 3 d l3 lllliG 8(0 88 1~S19JI1~l IMg745221 23731395 681 7M B5 I llO9 078 60

87622997 bullbullbull _ 178 91d 93 7ltJUIL02 101787033 ~3 883 Ill Indiana -- bullbullbull bull__ Eighth I1l1nois bullbull _ 6007l2Ii ~3 574030156 11651 5V M

76155324 c __ 670731O I goo OS3 13 J 195 ~81116 741008116H7BIJTtl 13 66 767bull gt8 20813376311Iowa_bullbullbullbull bull bull__ 3231187 7~ __ bull _ 2Oi 3l~ 34 BM 832 27 750 S~ 37 2592054 Kaos __bullbull _ __ bullbullbullbull _ 4lI88416~1 3 f33 5Sl 08 8 12200339

5735165 6 4 7D~H551 1l~3761107 12247007 bull __ 32 08i 88 98i51137 il-I5 5~50l 00 49i 21

Kentucky__ bullbullbullbullbullbullbullbullbullbullbull 920932461 6m Zi51J8 15 OJ ~OO 211 middotz--stgt9P85 _ _ 1l5 869 53 i 102 26 60 133035711~ 11081028 Lolslaua bull __ 745683357 17429 l1lJ68 li 888 6() 1 215 910 7~ _ 287592 93 I 132 206 3 131947953 2LE2~59

Mme_bullbullbullbull _bullbullbullbullbullbullbullbull _ 2466517 52 410760905 lt6874 1J6 57 lIIl1Wl02 bullbull __ bullbull __ 1647S87 44016717 1831I7Il41 1118714 Maryland_ _bullbull bull bull IQ00Ib942S 31 17[ 330 48 bIl7l02475 fOO31034 __ bullbull __ - __ bull 1ro2)412 2 578 870 81 6624098 48 40926193 MB$achllltltts_ _ 7644217 _bullbull _ _ 321 ~2446 5 129 536 ~~ 15 r76 430 04 743029 1 Miohi~n __ bull bull bullbullbull bull _

38 7i1ll 331 18 W862~QlP 1ro5525~37 2iO3843~ g 260 708 59 10853 H9 96 102091387

Minneot__ _ _ 97 261~2i 59 49 l65 ~1 22 1471305Sl 131lO413L41 IIk718W34 23 77~SI 70 J m m~i __~_~~~_ 134 634 ~7 225106183 1 693 489 15 23237148

Mississippi bull bull bullbullbull _ ~ 1343 335 ~2 _ I 1i3~ lIe81 __288793123_ S3 780IJmiddot _ _ 431496 2IJJ 805 08 30052369 2111016300572 62 bull _ 9336201 2 375 271 33 264727562 33204130 2322088 bull

FIrst MISSourI bull bull _ 19 095 002 019 16 7ll8 amp57 9 35 ~02 520 08 32 61S 35 101243614 1404 670 M 10761144

Montana bull bullbullbull _ 1300H769 bull1340 (oj 11 2 IO 97l 80 ~2 m 16 bullbull _bullbull _ 1021i-t6-l 21B roo 26 161 1H9 73 S 37Q f3 NehrkBbullbull bull bull _

Sixth Missourl bullbull __ 700177amp85 ~ 542521057 12jJ1039~2

lOI1l8787 _ 19118623 ws 3amp1 93 622 687 81 8014737 Nevada _ bullbull _ __

3955~Illl104 2 1138282 30 6891 703 14 316476 123 Ito 88 4719M 3 H21~

New Hampshire _bullbullbullbull bull ~- 1 313 3PS 32 28231041291 383723961 ---- -iii9ii)32- ~ I 22 971 U 17000376 1 39t 103 01 S5 C51ll471110gt 47 1701lt611 2l 2 41JJ 876 69

~-shy

~- - -------_ - shy

------------

--

bull ~

TABLE l-Receiplt [rom opecijied 80lirct8 of inltrnalrevenut fitlcal year ended June S0 1937 fJy collution ditlricls Slalc8 and TerrilOTie_ t Continued

CltllleedoD di1lLrletll

InCdme lullll

I E~coeprnllli I

UIl]U5C ~Q Cllpltal ~tod rlchm~oC (oc 401 Revashy(Tlclll m DD Act of

RllveneAct 1130) $1 perof 19M) $1000

tnle lIushyTIIlDJor 01 101 daoadeDU

I

Ollt tu-TIllIIJfOIOr

noy proporly bygllt

Curpamtlo

hdlvldu81 ToUlllneome Sec 702 ~enun Act 01

1034 end Stlt 106 Rne Actofl~

NavycoQshytractll (sec3 Vinson A~-AU_ p 1 10 oxshy0(10

per cellt 01 000_

Fint Now Ierne) __ bullbullbullbullbullbullbullbull bullbullbullbullbull Filtb Joneybullbull________ bullbullbullbull __ New MWltlQ _______ bullbull ____ bull___ Firsl N~w York ________bullbull_______ Slmod New Ylgtrllt _________ __ Third law York ____ bullbull_______ bull FltlIJ1Ueoth New York ____ ___ TWInlrmiddot11r New Y orlt_______ T enlr~lghth New York __ ____ North 06rOll06 ____________ _ North DakollO bull _bull _ _______Fir8t OhIO _________ ___ _bullbull _____ Tenth Ohio_ _____ _ ________ bull Eleventh Ohio ________ ____ ___ Eighteenth Ohlo _ ___________ bullbull Okhlhoma _________ ____ ___ Oragon_ _______ ___________ bullbull Fll51 Pnnsylv6ul __ _________ Twe(~h PeulISylvanja ___________ TOlymiddotthlrd lenusyIVllnI6 ____Rlod IoInd _____ bull _________ South OnroHllll ____ __ __ bull SoutlL Dakota____ _ __ _ ___ _Toooossoo_____________________

oo

_

First TOXllS______________ _ __ Sacond TolM ____________ bull __ Utah____________ _ _ __________ bullbull Vermont __ ______ _______ Virginia ____ ______ 0 _______

Wll9hlnglon ______ ______ 0 ____ _

5lI8 B07eo 82 144 (He n

400 St (0 I 13~lIampl 93

l3I tB71J64 IP E311 1M 94 15 Wl CIOO- -no 47210S220

n 210 7S8 10 B ClMI 301 61

380676 01 l5001400-118

g $1 571 0 132 1lJ 10

87194IMOJ 10 I5Ol llI ~8 2017~nl

40 87n ~l3 nu 4]flIl 310 3C

W 82 182 17 ~808 ma 31 a (16 00Il r~

(111 481 flIj 6 8 10 GO 34 1321~1llIBO

110111 1~201 I WO 1~2 ~9

~jJ 083 10 U 075 lSI Or 7 D2O 4S0 2J

~l3llm71 40 iWIHO 74

0711134 M i81Jl 8M 71

1llJ (lj2 ampIl2114 l8 t47 1IJ3 l 10an20000 5005m91

151l5U 6Z O~I~nfg 31l2M6~

1~Z4llgt4ITI 6 1IV 691(lj 1281120 a2

238404192 610108 OJ aOO) 1182 os

18 7119 300 OJ l8M ~1 73

30 127 (lj~ 74 Il 051 200 19 l1l-l9ZlOO~

417 lJJ O~ 5UJ8U4J7

J~ ~4Bu 00 12On61noo lm130 Ol I 1Tu nn~ ~O

9 2M ~3~1llJ Dl109~S86l

It400Z7~ 73 743 096 Zl

11111 m II 3IlPSlm6

2oH 1gt30 1Ill IlJ llt7~689(11 M 721 356 II V810lSO11

l23657H22 2C tOJ 6lI 11

131 7ltI 46 311211il3llU 15 707 161 71 8Co1ll88l

6lOS]II7V~ In 1lO4 3llll9 ~~4MW

80~~6JJ6I 0 t2J l1li2 00

88 f~2 627 ijl 13 830 ~21 so 4 9rI~ Jl os

8Il71Ui3 132-10 iS3 71 20 CJOil 30582 23 [)117 718 01 322130261 1(l81O-l7M

21 362 ~lS O~ 140280t7S6

Sl7QU7 309 W72SI SIuL41

200 llZI_75 I ZSll 528 co I 7M 2ampS 0

173llgtS00 57 9J2 71

411 lW rAl 24~ (ljl n 2J Ilea tl 41~3~lr-I 1101 210 8 111 1M 5l 6l9~7l()J

268000 07 J4l6J8t SgtO 412 09 ll8 471 13 amp14261 M 121 OfgtgtJ Ill 688 31 21 TaOS amp304300

H3tO so (IIlII(it Ipound 037 r1 21 21~ (it ~G21r7 13801635

r IU il6

middot-i4oi5iishy12m22

---iOO2~gi

---shy - - shy--__------shy--_------shy- - ---shy3Ii42shy_ --- - ---shy---iii85ishy----------shy--2tbSi~i-

-- _--shy--__----_shy---_ shy--___---shy----------- -_--__-shy---------_shy----------- ~--ii08409-

--__------shy-__------

117G1U1 11130310316 632 i4 4C9JSWro S molt SQ33116

l6 Olil I 53l tOllPI IS96E-45~ ]7428 mil t~ 2141701)01 n MIll 837 ~I I97C933 l 718 2117 14 811 (G 70 81l tIOI Ill 420nt6 r 1M M4 02

llH051 M l 5101 S121iG 007620 764S48

74(1l91 IPIlJ8~140 ll3 257 (11 I IW 070 00 ZI ro~ 00 71120041 0 1IS2 llC 4~ooOI7al 2]611516 IUI2677L~

105RI4oo 0174~111 1((105700 ~lH 03 W 1044172 8H S~3 ~2 201404 W 5 222 772 (l6 100(2 71 1l81IlIIOJ ~03171l8 803 rru02 721026 8141) H

282 711 flO Ai em 71 6126111 2100 SII 81 4~ ~7I1lI I 7~~ $~I 00 I~ 7JO l~ ~l7OMM ( AW07 129 2llJ ~O

10102121 1 I 34B 0Il2 00

101 8~86J l ZS 80618

Sol 251 11lJ M II 7l1l1ffilQ8

MMIlM 310J 2~7 21 t10llPIIl41

Z21l4l01484 90128110 43 I 4V11 21] 17 2016700 19 31lOl30116

IS 423 7~ 4 231 1lOO OIl

lrI~ 71) 17 1 W2 001 V9 4~31 bull a2

L17 Ul 0 1001000 16~71~[ll1~

2 721l 0111 01 83 180 2~s 07

J ~7~ 7lU M 32070720 lIA4M26

lIXI2~0172

I ~70 1M ~O

I 218 ~78 IB 2lllI05280 ~46447~0

2 11llJ023 12 1883SOiIIO

1llZ35UH 7l0IiOltl

lal2amp ampOOlGIH

2 725~gg

2 00 S16 10 U5801U7 61110601

2618673S 2OjHO1OI

5 IO~ 26 3~4 001 i 27I~M 6l31012

ZJ01~21

70781 18 (5OJI0Il 7~ 84 2l n 020 00

~01 ~glJlI 1l800S1IS 2IIA13

lOOIrBO 70MJIgtO

112 N1l DR O~S 3~

26 13~I(l 122300-1

a177~IS1 08 1S83 M

t 1 t 11 I

2101l3l51 __ _test Vlrg(nllbullbull _middot_ _ 137181410610 67177 ~DOOOI 1gt81101M I ]lomWi300ruIn bullbull ~

57~07~lJ 412002781811l2 M 281 27171718] _ _Wromlllg _ -----_ - _---shy ISllI322-22 I7M13

Philippilllllsiaods_ _ bullbull bullbull bullbull bull __ r~~~~~__ _~~~~~ ~~~~~---- --------- _-------_ -----------_shyTotL I 000 1123 In2 I WI 7tO 71l 17 2 148 663 A7b lO 131gg2-I~6I 281635lIS32112301I78326

TOTALS FOR STATES AND TERRITORIES COMPR[SINO PART OF OR MOnE THAN ONE COLLECTION DlSTnrCT

lash__ bull _____________ bull __ _ A Cnllfornl -_- _ -------__--_District of Colurobm__ ________ TIllnols --- - - - - _ -_ -----------_shyMaryld_____ bull ________ ______bull MissourL_ ___ -_-----_ Newlersey __ _-------_ New York __ _ _---_ __ Ohlo_ _ _--_ __-Pennsylvani________ ___ __To______________________ bull ____ WBllbinglon_ bullbull_ __________

S170 8118 31 $27005 76 52 381 4LOg 11 1lS6 02000 ~amp2 140 7l 0 71JQ ~zl 11

ao 00 ~2 30IIlj~~~671 13 7~2 444 fs 2180010011 20700Ul~4 11 II~ 21S1n

Ill roo 170 OJ37~128M17 J~O 380 003 ~2~~7 713 172 18

00 ~O~ rI~ 00 023120101 74~n~I12 01 2~1 0i17 W ~~ W 1lCt181 28421 220 ~G

6721 IG2 877 II BOO ~g

SH8 rot 10 11gt1071118955 1~G2I~731iO

200 n94 ~30 71 ~~ MIl 5~1 2a H fll5 MO 10 88 140 021 18

M4 W~ 495 70 Ill (l~ ~~ PI I 1r7a2IV5]92 1Il563 r~43 14 lSO i113 70

ZZl 142 03 fS IIl54i ----------_ --iiili989Zi- sm 3llC 91I 213 ~Z7 07 _--_- 1~2~~O 170303 001 71lJ~

-ii~iOOoo-~S6~ J90 12 35O203al ll 057 ~OO 00 ZlB 142 51 1 V17 Ill 0110151Ul

130071101132 718 40 131l8 707U7 --2-40amp2ishy 3431221S-Jo43~86 5 354 zaO 05 62 lP3O f23H91M413 3I205JIIW2707744 mJ~u07131l-lOOT4 lt211TlI 8 a2B lUi O~

1rolW87 13~ 03 71 ll 808 70lU7WJlH~1 1001gt4491 ~82r 747rJ812 MO fl4 -_ shy

23J 420 00 1018t8 02 I 1UO 422 5~middot middotmiddot_middotmiddot--middot-1

iig 7~iiiOr08-3 60S aooiS

13007 SOl 2J 3lll179765 ~051B1~~7

10 1150 2l~ 63 74 22001lt0 O~

11762SWOI 62 081 poundIlO W 203482908 188280810

1M OIl 1~17640~

l32 I~l 02 101362014

271 16200

~~~~U 6 110 387 22

OOIBMt I 410 02~ 20

~81 682 76 6l 028 S5

I

- --

T ABLIl 1-Reee-ipI8 from 8pedjUJd 8011rCe8 of 11l1er1lal reve1l11e fiscal frar ended June SO 1987 bllCllllulill11 diMricl~ Siales and Terrilllries- iogto Continued cgt

DJUll ~rlli

ElCIse taI6iIDellnQ1llntConctlon ltli(rIctfi -----------1 Seizures penRl ExpertI tfes etc In conmiddot Hm Of11001 ~ on Case slamp Conhlner nIlectlaealon stamps 10nectlon with tmiddot pilts and WOmImporled (col lor bottledshy bottle stlptax per prool onts per casktempted OVIS(ms -ins (r~middotpalltl mlluufftemiddotlet8ol by ells- Domestio $2 per Inmiddotbond 10 stamps J4 or 1gallon 30 cents or ~ oonlll perof distilled spinl slltlellts on h~nd tmod tJ)Ioms) $l fIIlI taxable gallon oents per CIISe cent eatb

~proltiuctlLn lmiddots Jan 12 193~)IaubJe iPUon ~

Alab3IIUl_ __ $IoYIJfl $lnQ5roll fjO 341 20Arlns bull 8791 11121~ ~ Slt910 -- --middotmiddotmiddotmiddoti3463iSmiddot ------ -- $j65i4~ ArkllOsa-bullbull bull - __ bull _ llH H 31S U

FIrst Californiabull _ _ __ bullbullbull 1 336 189 91 t 1D2 ~ll 15 7030039 --------$iii224- nm~~ -------middot$60middot --middot-$i67200 21t~~g~ --Snth CaHromia 1475 637 8f S007~U9~ 84 ~1 55 695562 6534231 134W 15300 19lt3U7 $~3iUColorado __ _bull _ __ 67n~OO 2HmZO 40 M281 -------------- 359234 _ bull 8118613ConnectlwL __ 233 ~9 63 I~~ ~12 ~5 21 ~6i_ 21DelaWare _ bull _ __ I~ ~ST J2 ---_~ 88t03U7 _ __ I-H312QI 122842FlorIda _ 212 3M h7 J t71 ~ ------------ --middot----2M2il5 -- ---- -- ---- 298105 -------- shy13 008_ 90 - --_ roB75 _ _

r 789 21~~L 90 78 t 4i70iSS Idaho__ 07313 18iiliil ________ 484~

2 07l 92FirgtIIlJInois bull _- bull- 4 3331l17 i4 --8259 68636 45 229 ell iioZi6ii - --- -- -- 5li60S8l~ --2000FlgMh JIIlnols_ __ ___ _ amp6 301 177 flO 22 313 00 515mgo ~ go- ---i4ioo- 133060255 5104Indina _ __ - __ ____ 3 000 374 99 2lt1 3~7 914 15 37 745 ~O -- - 878~gtf ~50 ________ 102167801 bull__ _10l1I __ 390240 1413 74 8 2JI 77 -- --- 18249 _ bullbull __KSIgtB6iI bull bullbullbullbullbull _bullbullbull _ _ _ _ 10 ~8T_33 KenmeJly __ 7802890 37302421U 10 ~311 ---middotmiddot-7iiilrai ---W- 21iiOSiio- ---j759837i- ----000-00LolIlslan - 113 I2amp 72 223520980 10853MM~in 10893 2800 21 m~t 80 ---- --- 79 N~~ ~ (()OO~880 22Mocylond _ 288751030 23200650156 J Illt ~JM-ampIchUllttli bull _ 1148 Q10M 7150 175 ~8 ---------i~ii4middot 3~t~~U~middot ----middot~middot~r ----iii~~f~middot lmk~~ ~ggJB 4~B IlllMtchig_ bull 1292 594S5 185912604 JO ~Z3 ~7 ~~74 bullbullbullbull IlU38243 lSNMlntlI __ __ __ 40637192 704142amp 30 491l3 00 _ 400 576354 _ __ _MiIlppL_ bullbull _ __

11~~~l2First MiltsourL - bullbullbull 28053~07 65963787 15 00 93 Iilii8~iii -middot----middoti48~OO- middot----iii3ii640middot -- U584Sirth Missalll1 _ _ bull __ bullbull 1 063 373 02 21Ol19Q 13 692 02 bull __ bullbull C__ _ 70 (Oll 14 40 00M~nlsn __ 390000 15315 63 6 515 ~1 4786 bullbull __ __ 04373 bull

61l3 ~~ 37~4S _

New Hampshirebull _ ~ ~ _ ~~~~ ~~~~~- ~~~~~ ~99JO~ middot---middotwiiimiddot - _~ __

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Twelfth Penns~middotlvan[a_bullbullbullbullbullbull_ __ ___ bullbullbullbullbullbullbullbullbullbullbullbull_ 1 929 15 bullbull __ bullbull __ bull bullbullbullbullbull __ bullbullbull _bullbull bullbullbullbullbull _bullbullbull __ bullbull _bullbullbull __ bullbullbull _ _ 1 Q29 16 TwcntythirJ Pennsylvania_ bullbullbull __ bullbullbullbullbullbullbullbullbull __ _ ) 310 74 6 046 37 bullbullbullbull bullbullbullbullbull bullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbull _ bull bullbullbull bullbullbullbull 7 857 II Rhode Mnn~ _bullbullbullbullbullbullbullbull _ _~ bull bullbullbull __ bullbullbullbullbullbull_bullbullbullbull_ 1 105 ~7 3 074 88 182 58 bullbull bullbull_ bullbullbullbullbull bullbullbullbull_ bullbull _bullbullbull_ 4 8a3 03 SouthOaroHna_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull__ __ 22571 10460 bullbullbullbull ___bullbullbullbull bullbull _bullbullbull _bullbullbull _ bullbullbullbullbullbullbullbullbullbullbull__ bullbullbull _bullbullbull bull 535193 573224 South Dakoa bullbullbullbullbullbullbullbull _bull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull _bullbullbullbull bullbull __ bullbull __ _ bullbullbullbull _ _bullbull __ 400 00 _bullbullbull_bullbullbull_ 400 00if Tenosseebull _bullbullbull _bullbullbullbull bullbull __ bullbull _ 862 22201 _bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ 1667 200 bullbullbullbullbull _bullbullbull _bullbullbull _ 24939 FirstTexas bullbullbullbullbull _bullbullbullbullbull _ __ bullbullbullbullbullbullbullbull _ 21255 3t 801 lS bullbullbullbull __ _ __bullbullbullbullbullbullbull __ bull bullbullbullbullbullbullbullbull 3101443 8eoond Tes __ bull bullbullbullbullbullbullbull __ bullbullbullbullbull_ bullbullbullbull 2 064 00 273 00 bullbullbull_ bullbullbullbull _ bullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _bullbullbull _bullbullbull _bullbullbullbull ___ 2 337 00 Utah_ _bullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bull bullbull __ bullbull _ __ bullbullbull_bullbull __ bullbullbullbull 88 00 _ __ bullbull __ bullbullbullbullbullbullbullbullbullbullbull_bullbullbull_ bullbullbull bull bullbullbull _bullbullbull _bullbullbull_bullbullbull _ bullbull 88 00 V~rmonl __ bullbull bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ 309 __ bull bullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbull - 20000 _ __ bullbullbullbullbullbull 400000 510300 Virgoia__ bullbullbullbull __ bullbull bull bull -gt __ bullbullbullbullbull_ 8316 17605~g __ __ bull _bullbullbull __ bull bullbullbullbullbullbullbull 10000 --i-~- 13~3Ii 3107200 Washington bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbull bullbullbull __ 870 21 51 42i 18 171 24 _bullbullbullbullbullbullbull _bullbullbull bull __ bullbull __ bullbullbullbullbullbull 52 924 98 ~~r~o~~n~n~~ bullbull bullbullbullbullbull -- bullbullbull -bullbull -bullbullbull j831 84- middotmiddot---middot10362-iii- - - - - i2io463 ~~f-mln~-i-------------------------- bullbullbull _bullbullbullbull __ bullbullbullbullbull ~ 6980 _ __ bull bullbullbull __ bullbullbullbullbullbullbullbullbull bullbull __ bullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 69lO

I lPPlnO sn~bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbull __ _ bullbullbullbullbull_bullbullbull __ __ bullbull _ __ bullbullbullbullbullbull __ bullbullbullbullbullbull_ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbull bull __

Total bullbull _bullbullbull_bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ - 565 151 30 5 ~25 497 M bull 30amp5 526M 3 32B H 122505 148478 ~I 7M 95 910300042

TOTALS FOR SlAtES AND TERRITORIES COMPRrsIKG PART OFOR MORE THAN ONE COLLEOTION DISTRICT

amp~j~~i8 $528-17 12 --~i-085 975 95 --$3023ii4-78- ~ ~ i~i62ii37-85 mi~~l~~_~_~~~~~~i~_ 0-fl8r36- ---3~n~-~- ~~~~~~~~~~ ~~ ~~~~~~~ -~~~- 36J 1~ II tlfs~~~~ __ ~ [06 ~~ Now Je~y bull bullbull __ bull bullbull bullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull bull 2~ ici~ ~i -- ~34middotii8middot --i26ii68 42iiiii 2n r~ ~ New York __bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull_bullbullbullbullbull _bullbullbullbullbullbullbullbull_bullbullbullbullbull_ 397 705 13 1 052 942 31 31 788 23 1 125 01 bullbullbullbull _bullbullbullbull _ 43543 876 71 148-1 7112 82 Ohlo__ _ _bullbullbull __ bullbull bullbull _bullbullbullbull __ bullbullbull 3 687 60 105 495 OS 2 912 85 _ ___ bullbull 10 00 bullbullbullbullbull_ __ bullbullbullbullbullbull_bullbullbullbullbullbullbullbull__ 112 105 53 Pennsylvaniabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull_ 14 085 18 83 3W 00 bullbullbullbullbullbullbull __ bullbullbull __ bullbull __ bullbullbull bullbull _bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull_bullbullbullbull __ 97 405 Zl

rveshi~iltOi_~ 2 ftamp ~r ~ ~~ ~ -middot-middotmiddotmiddot~i7i24- -0025 -middotmiddotmiddotmiddotmiddotmiddot402-iomiddot n ~~ ~~

1Still wines per gallon (t6~e~ I aloollOllc content) Up to U per cellt 5 cents to 21 per ~nt 10 cent 1(gt 2 per cent 20 rents Sparkling wlDe- 2Jot cent por Jot pInt nrUlImiddot 61 daily Cllrbonated wines lH cents por pinL cordie] etc contaJn~ aweeL wine forllflad 114 oonta por Jot pInt l-

--------------- -- - - -- -~-

--

l-Reuipll from specified 8Purees oj lntemal revenue i8cal year ended JU7lf0 19157 by collecUon di8tricl~ SI(Jles and Terriarier-shy_ Continued

FermeDtod mDn Jj~IlQllI

8pe~JDllallll

bull

FlnltNeWYOrlltmiddotmiddotmiddot middot_middotmiddotmiddotmiddotmiddotmiddotmiddot_middotbullbull _middot1 B~71OO1l4 bull lllOOoo 1014008_ ~669J ~OOOO ~ro Hamp9fM17I 1~2OXl81 Swmd New yenQrlrbullbullbullbullbull_bullbullbullbullbullbullbull_ JJOO bullbull _bullbullbullbull __ bullbullbullbullbullbull __ bullbull bull 1 670 4~ 18 7Zl M 100 ro _ __ __ __ 31 ~18 H 11 sm UO 30 ThlrdNwYorllt__ bullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ Il2a7Ii6M _bullbullbullbullbullbull 95834 184202 0000759 _ 800 ll349ltJ1lIl IlOtllrlll32 Fourteeoth New York bullbullbullbullbull _bullbull __ 7 176 BM 38 bullbull bull 1 233 3~ 12 080 73 lH 301 00 _bullbullbullbullbullbull bull 31630 7 33~ 8~ I ~~ 11 OO~ SO1l 70 Tntymiddot~tNeYorl bull ___ __ bull _ 321641004 bull _ 105000 500II82 343W90 _bullbull bull __ bull _ nsoo 32710382 37~7UIlO T~ntl--Ighlb New york B 121388 61 ___ bullbullbullbullbull bull 160000 688394 SO 011 2ll I ~7 00 8 18BH1 81 8JlOl 24~ 86 NDrfhCalUlia_bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull _ 36630000 bullbull_bullbull bull 10000 ~23341 3B42561 -middot---middotmiddot-3i~7- 20 1lJ8Ji2~~ I 617BG1~0 NorlhDnbllabullbullbullbullbull __ bullbullbull __ bullbullbullbullbullbullbull bullbullbullbullbull 5IJ601 IOn78 8~~ 3~DHl~ f5UOgtliI J11t Ohio bullbullbullbull bullbullbullbullbullbullbullbull 7 341 301 42- - -iiiiiii7- 2 tI7 53 36 118 69 ___ bullbullbull __ 77 00 7 Ml tl0 21 M 1t7 213 sa TenthOhlo __ bullbullbullbullbullbull_bullbullbullbullbullbull 2roB007OO _bullbull 100000 l97426 2~~OO41 bull CJ200 2rl~03~3 2IWlHII63 ~1conlh Ohlo 1621400 DB bull__ bull__ bullbullbull bullbull 60000 288ll25 26 897 ~8 __ bull __ ________ 2520D 1 OM02 ~1 1731 m M

f

~~~~~~~~~~ 8~rl~~ ------- 1i28 lki~~a tm~ ---------~- 1~~~ Bml~i~~ 10~~~ret~~ Or~~on_ _bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 6137887amp ----ii7-~(1 50000 489107 4802040 ------middot-20-00- 9640 M7J5Dl~ 1D1tWI49 Fillennylvanl~bull _ __ bull __ 1~L12U~21 bullbullbullbullbull_ 377023 8088278 9433777 __ bullbull_ bull 0000 l~OOj~lD ~2118IjIJ(G Telflh Penuylv~nla 5 95781amp 75 33SS79 12 Z77 38 6529730 bull_ 23~ 00 003901622 t 213~Dl 49 Twnty-third Ptnnltylvanla__ _ 10110 833 ~2 middotmiddotmiddot--SOQO() 188002 37001 21 744230(1 tw20 10 225 627 01 2( l6l 304 M Rhodolglnu_ bullbull __ bullbull _ __ _ 2Q7131l40o _ 00167 120314 178665 _bullbullbullbull bullbullbullbull _ 8880 207~12281 3119039B3 BIlllth Carolinabullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbull bull bullbull__ bull bullbullbullbullbullbull 372001 00 Q1785 _ __ bull ~ ~ 29000 _ 6-1 g56 80 1~8 373 00 BIlnth Dokot~_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_ 30731 2l) _ _bullbull __ _ bullbull bull 5001 7( 28 S2210 bullbull _ 600 M 621 16 91 M~ M Tnnesee_ bull bull _bullbullbullbull _ n~ 44500 bullbullbullbull 1iIl000 56-1BBO IJ 6J() 5U ---- amp00 6800 811257 30 B~1 D2 Bil First Te~fI3_bullbullbullbullbullbullbull_bullbullbull _bullbull _ 3174 g70 31 bullbull -- 10000 lOO1lO 22 614 07 96 Ht 9~ bullbull _ __ ___ _ 12000 3 29~ 155 31 31105 ~12 B1 Seoond1exll _ __ bullbullbullbullbullbull bullbull _ ~M0031lO 30000 1067600 1l-l21191 bullbullbullbullbullbullbull __ 1200 MO 60S 77 9321Q7(l Utob_ _ bull __ bullbullbull _ MI 050 (IIJ 20000 2 M7 3~ 17 571 16 bullbullbull ___ O 00 ~11 37~ ~8 131 990 ~(j

Vermontbullbullbullbullbullbull __ bullbullbullbull _bullbull __ bullbullbullbullbull __ bullbullbullbull_ 0700 _ __ 139ln 627~~5 bull __ _ 14210 G00701 62OM67 Virginia_ __ _ bull bullbullbull __bull__ bull __ bull 72923250 _bullbullbullbull ___ 7l00 fj57401 85$ld~ bullbullbullbullbull __ bull __ 2000 82209810 122012402

~~t~[y~~ 3~1~r~ll--middotmiddot-middot--~~~middot I~~~~ im~~~ ~1g~~ __ _~~~- 13~ t~~~mM ~~~g~~~ Wyomiog__ ___ 20g ~6917 ----middot---10-4i 9~ r 313(60 ~~ ~~ 2 M8ll 30m ~~ ~ 31 ~M ~~ ~~

PhiliP~n~I~~~~-~~~~~~~~~~~~ -~~~~-~ ---middot~~middot~-I=-~~middot~middot ---~~ ~~~~~~~- - -~~-~~- --~~~- -~~~ tm~middot --~~~~~~-

COlllioD dislIicl~ Excise t8x per I-----i----i==--T---------------- AIlIlquor

barrel of 31 lMal Irom tBr~S tolalBrewers ]3 Brewers WO Wholesale RelllildgtilonIBil ~Blro TemptJlry fOnnMIklt1 InIItt io 01lt1

gallons $5 than 500 harrell or dealers in In malt ~~lor-lt jn ]~urr tll-

n1~a liql1or~borrels 8 111Oro a yesr formented liquor M maTliluo

$50 per yoar IyelOr ~ ~1oo malt liquors l~rg $20W rr year 1 pumonlb$~pery=

1395 172 23~~~~~~ -_ -----middot$iOO~oomiddot $~ 320 MI ~211 500 34 MB3411022500 ~ZIOI545 S1210~1lll~345 28 7 U87 C7Arta _ __ bullbullbullbullbullbull _ -$i2~OO- lZlrr096251 ~O 115Zl 14--------- ~ 700 89 67 16L 09 1 120-67FirJt Californiabullbull ___bullbullbull 4amp00 75972 O~ 12f5J~~18 900176 ~7 7000 252444- 18 U28 34Sinh California 7~ 743 56 14488 1682684ZlI~0229 -__ bull __ _ lmsS gooa 17037 ~ tH e~ Q6Colorado_ bullbullbull bull 12920 M 46 TJO 63 2000 331l 001369 2lf 25 4 283 082 00 ll ml GroG I~ ~M~ ~50 00 -__ 5(l 00 251 67 5 19~ 4~ 21 61ii ZIConneetieut__ bull 100000 2000 1 197171 O~ 1 888 ~[Itl 08

370062 ll 92~ 82 6960504Delaware bullbullbull __ _bullbullbull __bullbullbullbull __ 00530 2 728 ~S7 lG a ~35 7(_913 S~ G7Q17 117336I gt87 004 3~ 10000 laquo00 3958612 71 2051r 62500 4 0~6 60 29 81~ 37 1amp3( 3000 I (22 030 8~ 18~~Z80~1~21 1lS 7~ 10000 4310~2 M E19 79319J07m 6400 65~ 90~ M 708 ~12~67~ flO 172Ml 2 3~a Q7~~~tlIJ~~~~~~~~~~middotmiddot 1M 700 ~7 00 322 M5 47 4amp8 28~ 4~H1M 5 7~J 35 1908615la~H~~I44 18n00 2800 lBII 011 51 21991246Eighth rUinol - bullbullbullbullbull -- 3 5ll~ rill 3971387 20 318 8~ 80 00~~J9QI~7t lO43 3 308 00 I~0IU51SJ 17 7ga 34S 61 10 ~G5 2ll~ SB 5730

201000 26 9~ 30 23411147 70737 5B9219331 B4 2)~ OOi 92--middotmiddot-middot-40-00middotI ~Ir 67 136-lSS1 4827056ar4H25 5772 74400 10 72J 611 22 4323791136~~~~~~~~~~~~~~~~- __ =00 163[3 rl4 101 2Il7 47 2 157 52 3000 13311 1051 SOO 00 I lll 280 28 Kentucky bull bullbull ------ bullbull - --- bullbull 11037g5 12180216I 700 ~~~~ 30800 HI ~B5 2Il 17872067louislal1l bull g 8iI2 amp1 00 21 7n~OO71~131 00 481712158 i40243~116aMalne_ bull __ bullbull --bull - --- shy 7 7Il~ 82 304U757 21230 3 11M 4~B 10 6518 6H 383625 Q7 H 8e2 39 800 48 (nG 36 ClI79012~~~~siiimiddot--------middot -- - - g-~tn~ftr shy IQlQ17 13 7SI ~5 70080 amp1 8l000Michigan-- __~~- 15 O~2 4W 67

104990 7001 04G 08 31 W 119 87I 771 2~ OIl 13 17 ()(K 22 WOO 24411 82 6 113 amp19 ~I lv 094 lHi 85~ld n 35771 or 18217422UiesOtllj ---------- 12 6l)31Sr9 6 170 20 10172 (183 07 20 025 037 03672 l 3M 00 314~J7S 19586718 14409 81280F 1 JlIFP --bullbull --bull---------- ---- shy I~ 001 001 W H 2391l3 85~ ~7 (H 5904SB~ 1607 MOO8iih Mrun---bullbullbull --- bullbull - bullbullbull----- 14 7~2 42K liB 45103M QbM8O152500 II 5l~ 88 1O~052 80MontRDa un___ l 41~ 01-1 fgtQ 211410 HBJJ 6~7 62 15 Q25 051- 00CQI r7 ~~~7 7~ ~ (OM 82bullbullbullbull ---- bullbull --- _ 92 (10l 00 ORW I M7 654 91 2744 TOO 2~02L~2 I 1~~2 n 07 17~~~~ra- --- ---- _ 2igt3 ~~o r 2270 9397[400 1008 CH8 t2~n()) 934106 471I308N fJa -middot-iijmiddotmiddot-middot-middotmiddotmiddotmiddot-middotmiddotmiddot ----------- W~ 7lH5 1400 232029379 2 437 579 5530000 1~oo4~ 4 ampt 12Flew Nllmp re __ _ bullbullbull ~2~~fl1YI 0 34 11)41813 HO 040 2410000 1 Q17 82 22602 J() -----_ _--- __ _Flli~ New ~ersey----- - fZ Sf 75 2711 974 71 2811 in 6130000 10 JllCgt 12 3 20 88 --- _ 826-00 ex 00bullbullbull bullbullbullbullbullbull _bullbullbull __ _ 2 0 D 00w Mew ey__ _bullbullbull HIgtJl ~I 20 8l7 roM 7~ I ~411Bll71145831 101311 rgt 7 87~M - bullbullbullbull -- bull ~ 874 24 H 546IlOO 89 28005800 iii00 2~tO 1216 00 -- bull ---- bullbull -__ 200 697040 6 9flol 6

--

TOTALS FOR STATES AND TERRITORIES COMPTIlSINO lART OJ OR MOnE THAN ONE COLLECTION DISTRICT

AlltskB__ bull ____ bullbullbullbullbullbullbullbullbull _____bullbullbullbullbull _ ______ 826936 25 California_ bullbull ________ _________ bull____ 13 21J 038- 7~ District 01 Columhla_bullbullbull __ _bullbullbullbullbull _______ 455 H31~ IIlinois___ 19 1~3 004 IS

II 617e30 77MlllyJanrL_MisllOllrl___ _______________ ___ 16 1~1ll53-18 Naw Jersey_bullbullbullbull____bullbull _bullbull __ bull __ bullbull ______ 15 107lJl4 ~5Now York _bullbull ____________ __bullbull __ bullbullbullbullbullbull -H 270 eoo 66Ohlo_ __ ___ bull ___bull___ __bullbull _bullbullbullbullbull ___ bull ~o 161 616 M Pennsy)vlIllia_ __bullbullbullbullbullbullbullbull _ ____ bull_____ _ 31001 3111 38 Texa bullbullbullbullbullbullbull __ bullbullbullbullbull _ _____ __ __ bullbullbullbullbull 3 000 003 31 Wllblngton_______bullbullbullbullbull_bullbullbullbull _bullbullbull ____ I 132 450 8ll

-------jiTJOl) ------iiiO43 -__ - _ _

IS67 -_ - _shy__--___ ---_

80000 100 00 B7 ro

200 ro t13713

200 ro Ii 67a ~a 1 1l~17

0 middot~2Ja C7 l 71l 31 ~at1 58 4 ~18 07 9 1l4~ 04 120000 1 Ill6 lIB

t51300mool81 llt8 OS 1OO7~2

M~rl17

UIR~3 2D liWaa 20320 G7 la lA9 08 10 ~M 47 80211 37 33200 93 117Il7M

~ 1211 47419 10 ((( c amp2 1llG 32 60 a3ll 58

IGI 7JltJd~ n ~OO-H

S15 J~U7 1J5 218 ga rt4D08 13 16D~i1St

53 07J 9l

middotmiddotmiddot--iiG-iggshy00 ~oo

1211oo 00

middotmiddotmiddot-middotmiddot-000-00 __---_shyIifi~

-iiois68shy2400

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102500 215260 3 69t 24 2220 30 202200

02420 13allO H400

211 424 25 13876 2M 27

lilli 63~ J3 19 283 2(5 1~

6 5Q3 006 75 16 aJB 212 (3 15 Ht 264 lJ4 (484263108 2031300173 3192047612 3llM 001 tl 4 300 32amp 00

J37 2H 29 32019 251 ~I

136571 25 02001 QS3 53 3700118852 lB 009 7M15 2g U7 0middot17 25 62 MO 201 7B 39OI6J()amp00 73228100 SO 4 537Uo 63 5 52t BI( ltJ4

I Holdors or liquor (lealelll Plll slempa not roq~lted to alln obteln IUmetlle~ malt llquor d6ll1ars IJlclalstampB

- shy - ~---- - shy ----~

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T ABLE I~-RtUipI8 JTOm SptciMd 10trces oj illllllnal Tellell1it Meal lI~r1r ended Itne SO 1937 bv colltdion distri(llJ Stalts and TtrritorleashyContinled

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Cig~ntD1- c__middot~_~_1Small 01middot mtgtelga a~ CigBro~te perWorCIssB elM EClas P por tbou_ Class A ter popem pcrICI C ter CllIS A (small) CIa$ Dax per laclioIlllIIII rgter 9snd7bI Plrper bOOshy I ver lboo_ per tbousand (llrgollr 00 I ronttbollllln(l pert Itbonil8nd thousandSQUd $2 $3 thousaodIlnnltl $5 ~~ $1000 $13M1 $720 ~

ii~~~ 1~ ~ sI ~_ ___ ~ ~_ bullbullbull _~O $~ 75 bullbullbullbullbullbull - $r~ ampl ~~~ _ ArkamB _ - bullbullbull __ 10311 1b I~ 35 2 00 -- -- -- -----bullbullbull- --------- I ~ 10 First CalifomiL_bull__ _bull _bullbull 70 402 10 907 S8 13 067 83 29432- ----ii4j2- ---middot$825- QIOH 80 ---ii8nj9j~- - iii25- $Zssil~oil - - ~fb~8li(ornla __ bullbullbull _ __ 2i0Z201 00382 7946508 22161 ill-~71 ()( lO2 852 23 62580 1613 bullbullbull_bull bullbullbull _ --------- shy~orat~middot-rmiddotmiddot----------middot--middotmiddot-- 131361 1500 4409b 680 SoH bull bullbull __ _ l77lllC 36 _ bull bullbull _lnce cu bullbull bull _ 53~M81 9bO81 3281416 048 121 ___ 81t53 ~4~ __ bull __ __ __bullbull _ D~Wllre bullbullbullbull __ bull_bull _ _ 3J9 85 570 4538 3l5 a8jOB ~Iorlb--- - bullbullbull bullbull _ 1 3ZT 21 1 37 183 69 53D 300 11 251053 03 --~ iiii it -ii-ioiiii- ~ 161 038 93 i-mi73- _ - HfJr umiddot------middotmiddot--middot-------middot-middotmiddot-middot ~32Lll1I 2130 ZM50 31500 _bullbull bullbullbullbull ~8341~ bull _ [~_~ I~~~ 61 1~~ -- bullbullbull ------ bullbull------- --------- 2~~~ middotmiddotmiddotmiddot--middotmiddotmiddot-iiil --------- --- -- ---- _ _

~~I~IHllol-1i----------- bullbullbull --- ~~ = ~ --qi7-icl 50995 32 - -4 i~ioil -middot--iiiOij- 97 02 Ba --- bullbull middotmiddot--ilii40middot -- --iilil ~ - --- -shy~ oQ __ bullbullbullbullbullbull bullbull __ ~1413 143012 1(620~1

indlana bullbull------ bullbullbullbull ---- illl 28~ I~ 639 7 7241642 ](1610 -ii-f(1 261 m 10 -- 6~4~ - -bullbullJpoundnm----------------- 74~1 1ltgt1U 3818 _____ 801 08 8M37S __ _ __ bullbullbull __ bull bull bullbullbullbull bull bullbull__ bull bullbull bull-- bullbullbull ------------------ ----- -- bull 31180(

Kentucky__ bull _ bull __ 9M3 1l2IS 84748 ~ middot------middot27- 10~3~ --ii-w8~3~ti1 ---- ---middotijnijj- -$078000 Louliann bullbull __ - __ 114131~7 19gt840 Bl 1M 14 80SM middot44~ bullbullbullbull _ 19810110 116_13 __ _ _ bullbull _Malne bull bull _ 2700~4 18530 3~I~98 bullbullbull __ 171 687~29

~I~~h~Scli----middot---middot--middotmiddotmiddot--middotmiddot ~~~~g I ~~ ~M453 2826 25611 bullbullbull _ bullbull _ 2-82300 --~middotmiddot-middot-6iiil- --middot-middot-i4~r hi --- bullbullbull ----- bullbull--- 277~B1 17990 281258 __ __- 1~512877 27~~)OO 7096 bullbull _bullbull __ bull __

~Il gan bull _ 2V7n~ampl 2718ZI 18204821 Mi 88 129CH bull _ 46270004 140bO1 _bullbullbull_ bull __ __ bull__ -bullbull_ 111 n~esoll- bullbullbull ---- --------- 22841[4 902 16l300 bullbull __ bull bullbullbull _ 00 H3M3(j 9W __ bull bull __ bull bull bullbull _

Fi ~~~iiri--middotiiiiii70middot middotmiddot --ii-iiimiddot -----388764- ----middotmiddot80iio- --4-iii43 middotmiddot -ii65iioi- ------io63606middot ---i4-iOO- ----middot--i3s-GCI --- ---shy~~~t1~so_~~ nl~ 31t~ 2~~~ 4~~~ --------42__ Ii~ _bull __ NObmslm bullbull __ bull bull __ bullbull 121220 796 1127~ bullbullbullbullbull__ _ bull 133200 bullbull -- bullbullbull -------- ------- Nevada bull bullbull _ 121 60 bull 100 11 __ bullbullbullbull __ _ _ 227 ~J -- --- ---- --- - - ----- -- - - - -- --- 1ew Bampshiro_bullbull __ bullbull bullbull _ 1(1-1 114 33 IM84 56761 lII bullbullbull -- middoti75 ~~~ __ __ _ 161 280 ~I - - - --- ----- - ----bullbullbull - ---- bullbullbullbullbull ---- shy

~m~ ~~ ~~L ll ~~ 5~ ~~ ~~~ ~~ t~ I~ ~t 19 2il iZ -Tm16 I i~ ~~ ~ ii 73~~-~ New Mamp-___ __ bullbullbullbull bull __ bullbullbullbull_ _ bull Flnt N Yorkbull bull__ 111) 16i tgtS TONlU ---2iMii7j- - -(1aS- middotmiddot-middot-Iiii5imiddot ----ijif ii-5~- --- i5i iii ~

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Bouth Oarolln ___bullbull __ bull bull__ __ _ __ _bullbull bullbull __ _ _ _ _ __ __ bull __ _ ___ _ __ bull__ Bouth Dakota _ _ bull bull _ _ bullbull _bullbull _ bullbullbullbullbullbullbull _bullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull bull bullbullbullbull __ _ IenD~ssee _ _ bullbull __ bullbull __ bullbull __ bull _ __ __ ___ _ _ __ bullbull __ bull bull bull__ Firnt Texas_bullbull __ _bullbullbull _bullbullbull bull bull __ bull bullbullbullbullbull bull bull bull bullbullbullbullbullbullbullbullbullbullbullbullbull _ _ bullbullbullbullbullbullbullbull _bullbull _bull _ _ _bullbull __ _ __ bullbull __ bull Seoood TaxflS bull _ _ bullbull __ bull _ bullbullbullbull _ bullbull _bullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bull bull 22 50 Utah __ bull bull __ bullbull _bullbull bullbullbull_bullbull _ _ ___ __ _ bullbullbull bull__ _ 1000 1160 VermOD bullbullbullbull__ _ bull bullbull__ bullbull _bullbullbullbullbullbullbull __ __ _ __ __ bullbullbullbull _bullbullbullbullbullbull_bullbullbull_bullbullbull_bullbullbullbull __ bullbullbullbullbullbullbullbullbullbull_bullbull __ bull bullbull _bullbull __ [rglia _ bullbull _bullbull _bullbull __ __ bullbullbull_bullbullbullbull __ bull __ 01100 0000 _ Wosbi~~ton __ ___ bullbull __bull__ bull bullbullbull _ bullbull __ bullbullbullbull bull __ _ __ bull__ bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbull __ bullbullbullbullbullbull_bullbullbull_bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull 11731iO 8400 Wt Virl(l~fa__ bull bull bull bull bull _____ __ bull ___ _ _

~~sgouJ~~ _~ -------_ -- ----- ----- ~~ 2~ 00

Ptlll~~~~~aDds --- bull - ----~-~~l---~~ =----~~~ --------~~~ ---~~~~~- ------~~- -- ~~~~- -------~~

TOTAUl FOR BTATEB-ANp TERRITORrES COMPRISINOPART OF OR MORE TIlAN ONE COLLECTION DISTRICT

8~~~iia ~ I iiOO5oo ---- ---iiofi DIstrict of OnIum blo __ bull __ - _ bullbullbullbullbullbullbullbull_bullbull bullbullbull __ bull bullbullbullbullbullbullbull _bullbull bullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull_bullbull bullbull _bullbullbullbull _bullbullbull bullbull __bullbullbull _ __ _ 111[0013 bull bullbull _ _ bullbull __ _ $2 ~(l_ 50 bull bull bull bull bull bull bull bull __ Maryland bull __ _ bullbull _____ $126525 $10000 _ MlswurL_ _ bull __ _bullbullbull __bullbullbullbullbullbull bull $17 23 bull bull 12- 00 New loroey _ bull _ _ bullbullbullbullbullbullbull_bullbullbullbullbull _ ___ _ bullbullbullbullbull __ bullbullbullbullbullbullbullbull_bullbull __ bullbullbullbullbullbullbullbull __ bullbullbullbull___ bullbullbullbullbull _Now Yark __ ___ _ _ _ _ bull bull bullbullbullbull __ 37 50 $1 ~12 50 ___ bull bull bull bull bull bull bull__c bull 305 00 24 00 Ohlo _bullbullbullbullbull _ _ _ __bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbull_ __ bullbullbullbullbullbullbullbull __ _bullbull __ bullbullbullbullbullbullbull_bullbullbullbullbullbullbullbull __ bullbullbull _bullbull__ bullbullbull_bullbullbullbullbullbullbullbullbullbullbullbull__ __ _

~~I_~~~~_ _~lXl_ -- -- ---~ roWoabington __ __ __ bullbull _ _ bull bull bull bull bull bull t 173 50 84 00

______________________________

------

TABLE I-Receipt8 from 8peeifitd 8DtUU8 Df inleTflal revcnve fiscal year ended JUfIC tiD 1937 by ecllcction dist6cls Sates and Territorics- ~ Continued

NercoLoa

Collection di~trlct

Oplumcoca leaves etc per olInce or

fraction thereof I

~

Acceptod orI ______middotT_~_re ------1 Opium or ferSlnoomproshy Totalrom derblanks m~~~~iorn Importers Dealers in nllCtltle

per hunmiddot vIolation o( manufae- Wholesole Relan dealmiddot PraclLlon Labomshy ~~io~8~ La~ drlld $1 the HarrIson tmen and dealers $12 ers $3 erB $1 tarlesetc re~rR

Nercotle Act compoundshy bull I tlon er_ $24

AlabalDll_ ____ bullbullbullbull _ _________ ____ _bullbull ___________ $(BOO $191 80 $6000 $2400 $2~2 70 $2 3~l- 93 ~2 493 8( $1740 $5 ~~7 G9 Ariron- bull__ bull____________________ bullbull __ __________bullmiddot _ __ _------ ~OO 621 ~3 M535 2525 IM5732000 COO ----$iooshyArkmos __ __ _________ bull ----

12~ 00 GBOOO ~2 00 118448 1973 G3 10005 1l5 311 ------~8~iio------------_ --middotmiddot----ii-00 lSi 00 ~722 55 ~G38 88 4) 2~ 10~~1 (SFirst California__ bull__ bull -__--___-------_-------- 30310

middot----i~uoSixth Calilornia ____________ bullbull ______ _____ _____ ~ Moo 14 228 B930060 1 2to 00 0000 70S 00 6 ~70 29 6 135 ~O

Colorado_______bull -____-___----- IHOO 128025 3300

310 eo I 1iltlG 80 175100 el 20 iOSSM-----2~00-------------- _----_shyConneetient__ bull __ bull ___ _ ________ bull __ __ _____ 1M 00 17600 48- 00 26100 263115 2 593 01 121 35 6991 51

DelawIr(l______________ bull -middot---middot---ii44- U~ 2400 1200 30~00 ~M25 452 711614-___----------_ ---shy

Florida __ _ ___ bull --__--------__-__ --__--__-- middot-------7328- 19280 21000 18000 2 ~51 52 192995 H8W ~~12 77 ------2i~OO-Goorglabullbull__ _________ _____ bull ___ bullbull ___________ bull __ 2a7 0 4 2aO 15 541 GO 287529 255198 OU 4240 1004025

Hawail_ __________ 1-00 577 00 4800 0000 4~ (5 3Ql80 ~m 110028---_ __ _--------------_----- 73 r~il 7~ 40400 000 1 076 MIdaho_bullbullbull -----___-----------_ -----__-__-- ---middot-i5i800- 31 80 4S000 -----222middot00- 5700

759202 8 224 2S 4~ 00 1939845FifOt Illinoisbullbull _________ ~~

iTl15 71100 ~O~OO 00----__------------ 12(165 80453 Indiana __ ____ __ _ 904080 2517( 77500 15100 HO40 3 ll-S9 7~ 434452 00 24129 191U(iO EIhtb lllinois_____ bull ____________ bull ---___-----_ 5735 14710 OJ 557 00 ~OO 3134S 20039 2791 91

----___--------shy361000 8500 51100 2 5a5 ~O 322160 24000 1042620Iowa___ bull ----____-___------_- __------- 3150 I~G 20 00

KunllS_ __________ -----___-------_ 00 101 70 61000 3300 22200 28i963 24)705 9510 5UO O Kentnekl__ _ _______________ bull___ MOO 18070 358025 3600 27000 2 4(j08~ ~~26 38 17U49 9 4Y2 zr-_ __------__shy 07(079Louisluua____ _ ------_-------__- -----_ __ _- -----_-__- 13050 90090 4800 IUOO 277315 23li100 525 2a493 Maine_bullbull _________________ 1200 I I)f(l 30 I 19G 60 00 22950 26~000---___------_ - 7470 5000

middot---middot2W~00-----i05~ro- ~M 61558 -130 75 3 441 ~9 433014 00 35100 9 97D 35Mary1and ___ bull --__------------_- -----__-------shy42972 1 ~09 00 12000 [7071 63-1552 7 t47 53 1618 176~ 1819507Mamchusetts 1173 84__ _ bullbull ------------------_ shy an791 r 525 63 910 lJ580 2205488Michigan ----__ __ _-------__---- ---_ __ _------ 051541 37047 151191 28400 77775

Minnooot8 ___________________ _ __ bull_______________ 00 218 (lO 140000 ltamp00 312 00 3480 M 303750 00 2L2O 8~1 a~

128 ampJ 0 13380 14M 1423 al 17I9(i 35l100 ----iii~3M_21 IQ4 W 2 610 00 bullbull-iiii_O(( 3l500 3 101 9 3 205 ~2 nro 28928- roM~liM~iiC

17730 115000 7200 207 ill 2365 27 21l40 roll 00 lH 7~ 710522Sixtb Missouri -- ------__-__-------------- --__Montana ____ 3UO 51OO 3r75 84GH (gt8881 1025 2 101 6~--___---------------__ -----------shy_-------- ----middot-48_40middot 1O~ 40 1 0r5 00 00 8l00 7r25 6 43S 91Nebraskn ____________________bullbullbullbull ____________ _bullbull _ 20711 57 1 OJ2 29 Novada __ __bullbullbull _ 10 00 1300 2~ 00 17000 1M 7 00 ~24 01

--_ _--- ------------_---------- -middot-middot-middotmiddot-7100- ------------ 149160New lIampshiro _________ _ bull__ ______________ bull_____ uoo M51~ 671l05 115 2lJgt0 m __ _-------FLrst New J meybull___ bull_____ ___________ bullbullbull _bullbull_ ___ bull 4100 1 400 23 1an13 1125 300l6GM -----------_ ------24~00-Fllth New Jersey_____________ bull_______________ bullbull __ ~ 21 35 988M B2020 3~0 25 15617 9G00 3 70~ 10 3 71025 New MMlco_ _______________________ bullbullbullbull __________ ~ -00 33020 (1)8 76 -M

9OlXli 7ll ------------- 00 ------------ ~

F(t New York __ bull___ bullbullbull _bullbullbull____________________ ~ amp1100 ~oo 7326 29 e le7 00 1300 lI8nI1Second Now York__________________________________ -00 0040270~ 9710 10200 n8-60 IlOO07 83077 21 iO 2891 Il4Third New York ____ bull______ bullbull ___ bullbull __bullbullbull ________ middot------300-00shy

New York __ bull ______________________ bull___ 10425 10740 7200 21600 300900 6 7RI 00 1700 9 ro6 81 FmlrtNlith 2 goo 11 31430 2W00 372 20 ~8ro 38 ~ 600- 54 00 37 ro 13mo03Twentymiddotfirst New York________ bull___ bullbull _____ bull________ 41~ 70 ]2600 00 11100 21200 1207 a5 I 1J ~O=00 7G 31 4 624 7~ Twentymiddotei~hlh Ncw York___________ bullbullbull _bullbullbull ____ 33B 75 17700 2935 00 11200 ~OO 261(02 ~ 958 M 1940 935932Carolina__ __ ______________ ________________ --middot-Too-North ----___-_- 21200 2835 25 ~7 60 ~O B8 2471 H 4u 72 823G40North Dakota__ _______________ bull__________________ ------------

~~--__--------- 31 30 BOI 11 58910 00 I 513 65First Ohlo bullbull__________________________ _ ___ _ __ _ -------ii05-oo- --middotmiddot-16800shy333 GIl 12850 2~0 00 J 713 23 2 1O~ O~ ll-SOO 5l21l3 Tenth 1520 7570 11330 middot~llXl 19700 100714 lm2ffi 3 240 94

Ohlo______________________________________ ______________ bull_____ bullbull _ _____________ ~ Eleventh Ohio ~~ W 22500 00 271 00 150700 I 71lQ 75 10240 4 1jOIJ l5

El~hteonlh Ohio ___ bull 29821 269 70 I 527 05 =00 a9375 302745 3891 46 80 ~O 1029592 OkI~homa__ bull__bullbull___ _bullbull __ _______ bull__bullbullbullbull _bullbull ____Oregon ___ ___ ________________________________

_ middot-----middot--60- IfQM 415-00 00 2784Il 2 G31 tel 20HlJJ 120 9~ 5 717 09 125 50 8amp100 gt00 241 roo I roO 24 133470 1000 4 2m 01

FlTst Penmylvanla____ bull__ bull __ bullbullbull __ bull____ bull __ ___ bullbull ____ -----4~00-7 9B5 68 000 132amp00 0- 00 eoo lJJ 7 519 B~ G 852 66 UOO 25 27999Twelfth Penmylvanla ____________ _______________ bull _-----__--- 12000 27000 170 00 203255 ~189 00 00 4781 55rwenty-third Pennsylvanla_ _____________ bull____ bull __ -middotmiddot---n~oo-=00 111790 2ro00 3 9ra 511 e7 ~9 1Qoo 18Rhodo [sland ______________________________________ bull UOO 140 10500 7200 PliO 10 87420 4900 2lel5O South Carolina _ _________________________________ ~ w ro 18B 00 I 7ot 5~ 1 075-05 151 10 3004-20-------------- -----------77- ---_-- South Dakota_ ~2 RO 1M 00 0~2 4~ 688- 80 ]9M 1 729 37Tenn1Slee __________________ ----middot--54960 ------71-00shymro 1125 01 32460 2 61 Z7 2 7fAl 06 IJrlM 761168First Texas ________________________________________ 00 _------------ 23120 l 302 (jI) bull 00 3fl4 lJJ 407598 3686 lQ =00 9B98 09 SooondTbullbullbull ___ bullbullbullbull 306 se 24620 15000 00 47G00 5917M 3 771 30tL 00 11 108 30Utah_________________________ _____Vrnontbullbull _________________________________________ _----------- 41 ~O 35100 -_--- 121 50 394 75 O~W 31 ro 1 ~OB 21

~2 ~O 81500 00 378 11 S71l 95 lWl~ 201213Vlrginia___ bullbullbullbull _____ bullbullbull _bullbullbullbullbull _ ___ middot--------6-00- -----------shy-___-_- __- 210 BI 29050 00 24400 i 000 31 2761 10 ~ 00 519 7~ ~121 llGWashlngton ________________ bull___________ bull______ bull___ ------------ 143 ~~ 2937 Oll 3~G00 - 2 389 89 I 9Q1 3S 3207tl 8 118 74Wost Vlrginla_ ____________________________________ -----------shy

11530 1~B1i00 H400 1271 50 IB9208 87 ]~ 4 9l5lIWlJconsin_______________ ___ bull______ bull____ bull_________ -------------- -----------shy3316 221M 1212 50 ~OO 25200 l 012 GIl 363970 13970 0 ~109 ZJWyomlngbull _______________________ _______________ bull -------------- I~OO 10000 ------------ ~800 ~13 6li 24il 10 00 72325

Philippine Island_ ------------ ----------__ -_-_-_--- ------- --__-__shy

Total ---__------------- Us 920 46 10 7M 00 fJ81673l 22462 16211 73 10081580 16721326 middot5878 707502 673 ~n 81

TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE TITAN ONE COLLECTION DISTRICT

Alaska ___ ------___ _-----___ _--_ $7750 00 ~14l-4(1~ ~ ~~~Colilornill__ ________________ _____________________ -middot-----$4660 00 ---middotiioo~25-917 SO $151310 ---middotii4400 -ii-ooioo- 1029234 1077438 $loo 24OOOHDistrict 01 Columbia ___ bull_______ bull______ 7500 178 75 10n80 151750 1700 2002 05Illinoi__ bull____________________ _________________ -------__---- 00 --middot-i~iio157635 6lR 25 328800 27000 00048 9 6g 90 1l01619 17165 27H3IB Maryland __ -_ __--_ --____-- O~N 17~ 80 616 18 168- 00 25200 2399511 2 821 tl4 00 33600 707730Miourl __________________________________________ 1Q32133 37180 366000 2amp100 61330 6~8722 5IM42 00 W726 3(103382New Sersey__bull 00 5674~ 14500 34025 lBO17 14000 6 171 33 508338 ~OO 10180077New YOIL_____________ 961950 131570 611300 7illlOO l 651 40 1902611 22171 32 00 18~ 61 00586 70Ohiobull ___ ----------__-- 1151 59 577 10 257035 53365 110235 791482 g ~58 7i 34926 2366774PenllSylvania __bull ___ ______________________________

8lJJ7B8 ~ 271200 ltampgt00 middotJ12O20 13 S28 00 l~ fA5 8~ 00 11340 jO (lla 7lTexas_ __ _________________________________________ 30835 ~77 46 1~i25O 00 ro 999363 7 M7 3t 59896 21OgG4li

Washington ____________ _ --____---- ItO 75 2lI3706 __----_ 33600 2 31239 1 1l2Il 35 32079 7915-3-i

1 i

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TOTALS FOR TAl)B ANn lEflUlTOUIES OOMPRISING PAfIl 01 OR MORE TItAN ONE OOLIEOTloN- DIBTJllCT

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-bullbullbullbull 2jii ~(- bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 87000

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~- -~ --~ - - - --

-----------

T lBJE I-Receipls from 8puifltd slUrces tlf inernal revenue fiscal year ended June $0 1957 by eolledion di8lricl8 Slatc8 and Terrimcs-- ~ bull middotContinued

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213312 04129 ~ro M5814QDelawarobullbullbullbull __ __ _ bullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbull _ 4611-1 4666-1~7 8S2 10 Uls 7) 1621l(J -_ -- 470 110 93Florida_ bullbull __bullbullbullbullbullbullbullbullbullbullbullbull _ __ _ __ bullbull bullbullbullbullbullbullbull __ 1734 3711 0b0 59

2 128 4B 10749 M 4 70~middot 23 363551 MGeorgia_bullbullbullbullbullbullbullbullbullbull __ __ _bullbull_bullbullbull _ bullbullbullbullbullbullbullbullbullbull 1337328 M4 472 96 3l2~ 2770e 11l-3 01 ~23 60HaWllil bullbull bull __ bullbullbullbullbullbullbullbullbullbull_bullbull__ bullbullbullbullbullbullbullbull_ 205H 65 -- -- _-- llg02 2Z7 i 106 008 81

~~~tOiilioibullbullbullbull bullbullbullbullbullbullbullbullbull5iii i16-S1-- Tii2O43ii~oil 16 974 ~~~ ~ -iiiii60116 ___ bullbullbullbullbullbullbullbull 13[lll~~~~ I 2ll2 ~711 t middotii347jsect 2ampgt1 5~5 22 c bullbullbullbullbull __ bullbull

L~bull 53750 1257101 572li8O GO r~~lt~~l~~i~~ l~t~~ _ 1~m~ 1middot~t~~Z~ middotmiddotmiddotmiddotmiddot214523iimiddot bullbullbull- 148 12224513 YT0618I1 iMS-77433 86370240 Iow~ bull____ _ bullbullbullbullbull __ __ bullbullbullbullbullbullbullbullbull 2601508 72002B2 129239 U l ~09 75 19121 36middot 8 1M 86 WiOO 63284832

228914 261521 218 3303gt800Ks_ bull _ _ _ __ _ __ bullbullbullbullbull_ 12044556 378t62385 middotmiddotmiddotmiddotmiddotmiddot-i~iimiddot 1710414 129358 2703 357 oro 87Kentucky_ _ _ bullbullbullbullbullbullbullbull __ ~7553968 35492Il388

300387 ~ 761 16 42101806ImisulOabullbullbullbull bull bullbullbull bullbullbullbullbull bullbullbullbull bullbull _bullbull_~ bullbullbullbull __ 580777 11 __~~~ ~~~~ - -2~ ~O- bullbullbullbullbullbullbullbullbullbullbull 8 59 31070 23108226 tl~~~~ndmiddot -8i7ii~ B 5 561 271 15 ~S~ 151 21 Ig5 fMl 02 10033 48 515440 middot-middotisiiiCI 81~6n97

105~6amp 12 2630308 3~u3131 1 fgt3lt 013 5QMmchulIts bull _bullbullbullbullbullbullbullbullbullbullbull bull __ bullbull bullbullbullbullbullbull 210352SIl 349410258 10937JO30 206B4186 Mlchigaobullbullbullbullbull_ $5 741 l~ bullbullbullbullbull __ bullbullbull bullbullbullbullbullbull _ lOO 333 78 92O6J2 4] 06~7r ~U OJ ~8~ 42 3 383 305 71 ~ 2(12 1il9 09 6123001873 1491 51Z GI

22254607 2O0917r J7lU3~ rI3777Mimesow_ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbull 16236801 60314133 ~gOOSl 363206 middot622-1 -- ~125 39 21 78 1Iil-l3UO

If19744ll-l 27501)30 middot71380 ~2 49363 34 92-1 24 13 ll51 47 82 113 ~sr OOt (jI)

117374~5~1~~H~~urL _ 2iii577 i-i3i 05766 B m nl ~i 14 3n 22 8idh MissourLbullbullbullbullbullbullbullbullbullbullbullbull_bullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbull_ 59 426 55 21 3t-2 2S

78 79 521 12 --__ _ B5 r92 11Monta bullbullbullbullbullbullbullbull__ bullbullbullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbullbull 48758 3OJ27409 Nebmsks_ bullbullbullbullbull --- 4840 58~iis bullbullbullbullbullbullbull loo20164 1~7oli31 118022-1 I -rot 07 - - TS726 12 loade bullbullbullbullbull_bullbullbull bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull ------__ 42 77r 46

84173 --323-00-_ - J(I ~9 21Kew HampshIre __ bullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull

Ylst New Jersey_ bullbullbullbullbullbullbullbull bullbull bull__ bullbullbullbullbullbullbullbullbullbullbull _ 147Z14 676 104 87 37 504615 MO ampl8 12 Fiftb New Jersey bull __ _ bullbullbullbullbullbullbullbullbullbullbullbull __ 31 761 1~ -6805050 I amp10 6-1 911861)3 14036 65 733672 131llM1H

4404 6731 j ~7rlrl~9160792 10085583 74 (0l64 19_73200 middotmiddot i~-Oi3-Mmiddot 181O0776t342375W~ MYorii JiiiiSO ~7 61H 78 7645375

-----=_-------------- shy~roodlmiddot yrk bullbullbullbullbullbullbull ~Olll 6020200 TbrdNewY~rk __ _ 621160 1704435~ 7~5297G

Fourloth ~w york bullbullbullbullbull 67 6g ~200 Twetymiddotllrst New Yk_ 147321 2325 tJ7 lotymiddoteighth Kew Y~tk __ bull ____ 4370017 N~rth Colioa_ _ bullbullbullbullbullbull bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull North Dakotabullbullbullbullbullbullbullbullbull _ 7 250 ~l irst Ohio__bullbull __ bullbullbull _ 100 mo WJ Tenth Olliobullbullbullbullbull0 50000 bullbullbullbullbullbullbull 267100 4R Eleveoth Ohl-- bull bull _ 17 iS3 a2 Eighteenth Olliobullbullbullbullbullbull_ 20 (J(l bullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull 1444 flfj 70 Oklahoma bull 230725781

~[rdegrdeg~eiinsylvBiB bullbullbullbullbullbullbull ~55~Wmiddot 2-i7S-354-98shyTwelfth Pennsylvsnis_ bullbullbullbullbullbullbull 1KH04 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ Twenty-third lennsyl

vallis_ bullbullbullbullbullbullbullbullbullbull_ bullbullbullbullbullbullbull _ bullbullbullbullbull _ ~ 147 844 6t Rhode Island bullbullbullbull _ 1722776 SQulh CoHne bull bullbull GOfl Soutb Dskota bull _bull _bullbullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull_ Tennessoo__bullbullbullbullbullbullbullbullbull __ __ bull __ 1848954

J~~ro~OO l410~

75~1I5H 5 831 3~(i 96 0~190 44~ 02 40 ~ZJIO 2mfl6ll l~ 7C ~rgt3 408 m

(19lfI l1 128669middot

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8 130 15 2 n2 29 3 ~IIJ12 0078(518 716 00 fll lYI7161 HI 012 rfI 104381~27

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811102 ]5 21 IG880 15 96~ i~ 1061amp0 7~

10 2 Iil 6+107 I ~30 31 251J 47~ 81 59833 OO~ 51 81108134 4300 443 Gl 12707736

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OM 132350 28742 J-QU812 86 03 14040 lO~~174middotmiddotmiddotmiddotmiddotmiddotmiddotiiioi-

I~ 231 16 637292 r1l13~91

11O~4M 30 Q69 oa 855342 HInSS l 567 53 685 1957411

278 ~23 45 8203300 1113 jii4middotS2 817 Ol(l ~O

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TOTALB FOR STATES AND rERRlTOltlES COMPRISING rART OF OR MOllE rIIAN ONE COLLECTION DIS1HICT

$1~ I1~ ~23~1111~[~~ $336Siii~ iiiS4iQmiddot1i~~2G 2lt2~ j-3-IS~2 lei 1~ 17 $1-222222iT --$75(ii33iO $355io~2 ~3middot -$S~2 ~ii 75- --i4aii-37Pj 2 o-J7 7i~17

Duttct or Columhia bullbull bullbull_bullbullbullbullbullbull __bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull 79 O~ ~~J1i6 4787 1 ~~5 C5 130 lmiddot565 13071070 IIIinni--_ bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull bullbull _ __ bullbull 53376216 3 3J~ ~87 l7 17 ~IS S916 21060716 bullbullbullbullbullbullbullbull _bullbullbull _ 140000603 I r5 0-18 l~ ~Z ~H 42 202716591 Marylandbullbullbullbull ___bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ S~7156~ 55r~~71J9 6810334 195li5802 17 WJ oS 00137 7025 484 pound82 Z7 MissourLbullbullbullbullbullbullbullbullbull 218577 1 1In 1 ~I ~ IH ~28 H 14392 22 11737445 224 rr3 S~ lO fgtH 77 70073 I18J 398 Zl New Jersey ___ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ ~6 -gtS4 5l r~ OgtlUiO I 847 ~O 221 l00lfj) i~ 19~ C9 7 ~35 72 1 71~ 799 86 ow York_ bullbull _bullbullbull__ _ $62960 IS5 ~~013 69 7 tl7 50 83 4~ MJ lt571)3 630971570 119473441 605 14~ 6 3~~ 081 ~O 11]2362 (3 O HQ 250 01 Ohio bull _bullbull _bullbull _ bull Z~ 00 50000 bullbullbullbullbullbullbullbull_ J Olg 74~ 4Q 7 tlJ6 2)-I 65 IS 77589072 3645917 12 1242008 38 ~5 iJoll 8-1 4M 681 77 I Qn 68268 PennSmiddotIBoa 1192 91 r 321) 20902 ~8 G78 Z 41 SBO 024 02 2210721 801 ~57 ~2 2i6 40 (j~ 1~9 119 43 3 155 ~96 31 Taos__bullbullbull __ bullbullbullbull _ __ _ __ __ 1_ 29413B373 21ampl909217 bullbullbullbullbullbullbullbullbullbull _ 3-164357 ~2-l008 70823 121QG8I00 Wosbingtonbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull 30111 2950~f15 2151 __ bullbullbullbullbullbullbull llM4M 309(amp63 S1i5342 4102051)3

--- - -- -~------~-------- - ------------- shy

----- - -

TABLE 1-Recdp8 fr01ll 81Jecifed sources of internal revenue fiJJclllll~(lT rnrled June 301937 by collection disTicts SlaIn and Terriorics- ~ Con~ilJucd -

Manufaolurers oxdoo bxoS----ConLillued

Matchos per Tollei llTOIaralioIlS Pistol~ all~lewelry Rodio commiddotColleOllon Jilriols thomand 1---------1 rovDlversFirearmsWOOllM2 (t~x roo ponents and Mechanicaf Sporting GDr(Revenneshells and

oonl~ or 5 poJ1odPerfuUlos Toothpal~ phono~raph refrIgerato gOOds 10 per amI JensesCllrtridgeslO Acl or oonts if colmiddot ooSInellcs reoords 6 per 6 per centto1iet oa~ luJlU23 )0 por cont000 per cent 1926) 10ored stem ok 10 por 19sa)et~ 5 [llr 000 per en~~apr ~oot eomiddotnl cout

$15260 _bullbull bull 0 bullbullbull _AlablIIUl_bullbullbullbullbullbullbullbull _ __ _ 1J21 $8007_4~ Imla $1110 $7151 16 Ill Ariona__ __bullbullbullbullbullbullbullbullbullbullbull 100 ~7 nQQ _--_ __ - 000 bullbullbullbullbull _bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull 6 ~aArkallSll5_ ________ bullbullbullbullbullbull - Q~5_ ~O 323030 G J~ 15 First CalIfornia bullbullbullbullbullbullbullbullbull 1~5~2 4Q 7~~ 32 22 9lt 19 83161 49 --i3iiii3imiddot ---$ii785~S8- -- $159496 108770 middotmiddotmiddotmiddotmiddotiij7~j4 Sixth California_bullbullbullbullbullbullbullbull 17744 4~7 4UQ 75 (2912011 10046348 0721799 lln45285 3803774

2002llM UM682 19237 U 979490 33

Coloradobullbullbullbullbullbull __ bull _______ UO 7 662 ~7 174 d 3OS695 201444 26583 _bullbull _bull bullbullbullbullbull 569797Connecticntbullbullbull __ _bullbullbullbull __ M371 1360IJ42 292 (112 Z3 1871S80 ~96219 22550042 middot88113752 Z1J14tI~ middotmiddot77OOi78- ---157050622403709Delawarebullbull _____ __ bullbullbullbullbullbull _ - 5 7~ M 3081_01 28l91 20_20 Florida bullbullbullbullbullbullbullbullbullbullbullbull ___ 3 Ii~ 63 ~402 l3 301 1 l~~ -middot----middotmiddot--~M 1951 73 Georriabull _ __ _ __ __ bull 3503 3~ lS7 12 t crJ) 5 631 11 S30 OtIJ~~ bullbull -- bullbull -28367 ~ Hawai bullbullbullbullbullbullbullbullbull_bullbull __ 2533898 f 110 15 biaBI ----O-I87-io- 65lOBIdaho ________ bullbullbullbullbull_bullbull _ 4l2 ~1 1~ Ii First Ullnoi-- ____ bullbullbullbullbullbullbull -3863~~iijmiddot I il~Igt90_ fo( tampgt 7~9 f2 UlI3lOM 00 M~ ni726iamp3-46- 668i(4-iimiddot -27750ampmiddotSOmiddot middot-middotmiddotmiddoti743Smiddot middotso4i i29 Ei~hth milofsbullbullbullbullbullbull_ __ ] 30 12 41K 21 2 bla ~2 2 OJ7 lll 4~295 __ bullbullbull__ 2159235 82S9988 48281048 bullbull __ bullbullbull _bullbullbullbull _bullbullbull __ bullbull __ bull Indi~na bull _ -------- HW 3 amp0 J3 lMe ~~ B 21~ GO Iowa__bullbullbullbullbullbullbullbullbullbullbullbull ----- ---- 230 W~ gs 110 ~2~ 78 9175_ 19 2I~n~~~ 46l~ 216l~~~ 1~U~g ~ -7880-46Ran_ _ --- _---- 2 15 2gt 49161 lil05 5112 bullbull bullbull __ ___ 15790 __bullbullbullbullbullbullbullbullbullbull __ __ bullbullbullbullbullbullbull Rent~cky_ __ _ ----- __ - 2157 n - - i2~ il4 trlo ~5 11ilS4 10886673 bullbullbullbullbullbullbullbullbullbull__ 9L66221 bullbullbull _bullbullbull _bullbull _ _ bullbullbullbullbullbullbullbull _bull LoulltUlna______ bullbullbullbullbullbullbullbull 2211338 I 11 52 832 13 MaiM_ bullbullbullbullbullbullbullbullbull ----- 8800 MM 101533 ~~~~ ~ii~ - - 1l7~~~~ --middotmiddotmiddotmiddotmiddotmiddot-i]omiddot

----middotmiddot-7iiil~-M aryland bull____ bull __ bullbullbullbullbullbull 1~ 076 34 9 11~_ 92 26 fA 02 MlISsChnSeurotts bullbull __ _bullbull 170 ~7 1 392 2~ 11l2612f5 3955464 n~ 418 18669 3~~~gg S7i~~~g Z2I~~~ 2~OI0--iS- ---24S70-16 Michlganbullbullbullbull _ ----- _ - 75 ~49 ~7 ~3i214 4223513 15 455 3D 332OOr_68 2 Wi 25IJ 22 2Il1 186_ 22 ~ 70S33 4568205If InDcsota _____ bullbullbullbullbull __ -- 1111 27 134~9)28 79001 54 40 j()(l 20 1OlP82 8071882 1319794 1l17M3~ __ bullbull _bullbullbullbullbullbullbullbullbull Mississippi bull _bullbullbull___ 142765 ~24 45 -- ___- 3926 bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbull_ Ul4 bull __ bullbull _bull First M iuri __ bullbullbullbull ___ 170ii79~inimiddot 11094243 35695752 29 7()(l 58 861740 bull _bull _ eiJg~I1 Zl14-l42 __ ______ 82615 Sixth l[fSlOurL _____ bullbullbullbull -__ 3274721)5 1445582 2978397 192107 13127 _ 29~~IH bull _ 17310 Montanabullbullbullbullbullbullbullbullbullbullbullbullbull __ 3_ I~ 21701 OW 106182 45 75 _bullbull __ _ bullbull bullbullbullbullbullbull bullbullbull bullbullbull 9tgt5 3J bullbullbullbullbullbullbullbullbull __ bull_bullbull_ _bullbullbullbullbullbull_bullbullbull_bullbullbullbullbullbullbullbull_ NebTMkobullbull ____ _bullbullbullbullbullbullbull __ _- 338782 1379719 389801 29403 __ bullbullbull bullbull bullbull 1143410 _bull _ __ __ __ bullbullbullbullbullbullbullbullbullbullbull N evadabullbullbullbullbullbullbullbullbullbullbullbull ______ --- -_ 3543 7371 ---_--__- 15_ 35 Now IIlIlllphire bullbullbullbullbullbullbullbull _----- 21720 301 52 42514 M~ 604 45 37GJ467 -- -- - --- ---ii1iiFirt New Jerooy_bullbullbullbullbullbullbull 421771 Il 467 02 1573272 2702 117189822 363 4lJ ilU 89 Fifth low Jerseybullbull __ middotmiddotmiddotmiddotamp317iiP3 183218006 1 300 797 94 1423652 5-119-1 bull_bull _ __ bullbullbullbullbullbull1113275 20300297 616 96 lllll9 Nail Mcxioobull - - -- -----__--- 18 ro __ - 2382 gt0

~e

~ YlrlNampwYork _______ _ Zl~ 411 18 1Z63H36 22333 38 19 Zl719 42OM (3 48057 03 621 21 lOll O~ _- _ SeNlnd New york bullbullbull 21liii-87P7jmiddot I 852 95 e7 346 teo SII 3372 72 411)106 138l~I~ 61 69688705 3 7G3 11 2middot81775 3304138

middotmiddotmiddotmiddotmiddotC1jiiill Third N~w York ________ 1115l~189 3 (ISO 212_ g8 194718 26 4 glO ~35 74 19319765 4297933 136 Wll 74 2047042 49471 100870 7-1 ~url(otnth New York __ Z ~I ~1011386 ~ 130 QD 273916~ 215721 12920 92 ~1~ 75 M17S 73 8S-81

Twenty-fun New Ynrk 4r02 St 5113 ~8 1 70904 2 30 23 1182 ill ---- --- 1789 134548611 ia6--i7G-jg --_ __ __ 5233302 TWBntymiddotei~htb Nampw

Yrkbullbullbullbullbullbullbullbullbullbullbullbullbull ___ ___ - 1l2 ~o 0 LJ 193 Q5 19 11111 M 13m91 3MS3083 1102403 18153542 -----__-_ - --_ __ 538 537 03 North Car~linampbullbullbullbullbullbullbullbull 20)7 92 H80 29 il -____ - ___ _ --__-__ __- __ North Dak~trL bull __________ 1101 n~ 9~First Obio bullbullbullbullbullbullbullbullbullbullbullbull_ 166529 M 6I6G61 -i-~i-j(iij_7iimiddot 10 81~ 7ii 2lti ~92~ilmiddot i59 i759Omiddot bull j i02 75192- bullbull 237838 iii - ---2til Tenth Ohio_________ __ ----- 7 97n 31 raquo143 T ~I~ 7 Eleventh OhIobullbullbullbullbullbullbullbullbull __ 1173086 1 (11)6 11 7S01Jl 5~~~ 2Jgn~ ~~~g ~~m~ middotmiddotmiddotmiddotmiddotmiddot682ii4- bullbull __bullbullbullbullbull Elghleonth Ohio__ bull ______ 171696700 H 753 If ~2 n 91 33))lt 3~ 22 74~ 21) 23 17066 1613521 08 17976375 5263 bullbullbull_ 158 (3 Oklahomabullbullbullbull_bullbullbullbullbullbullbullbullbull _ 7 D12 09 32435 2 331 86 5~5_~~ 1343 bullbullbull_bullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oregonbullbullbullbullbull ____________ rH_ 38 323middot QQ -- _ ____- _shyFirst PennsylVllnia_ bullbull _bullbull WI 381 24 22346 65 53SOli27 16n1109 middotmiddotmiddot9ji1i5~2~ ttl795 15787932 I nO 05 8800 bullbullbull _bullbullbullbull _bullbullbull

~2G6 76 1249_ 08 ~ 500110 Iwolfth Ponusylvania __ 171078 526_ 60 2 4~18 I~ lJ4_~4 43JU~3S 195 658183 ~wen~ymiddotthfrd PonDsylmiddot

vama _________ bullbullbullbullbullbullbullbullbull --- - 2150028 4310 i3 1511~ 81 2~7U~ 103 nl 72 2 ()(l8 06 87054 bullbullbull _bullbullbull bullbull Rhodo lsland ___________ 30 255 ~O SOllth Carnllnabullbullbullbull ____ bull __ 187 ____ _- 011 8~ U69 411 07

______-- il2O84 8 O~ FIl 9~ ~O~Q 32

SoutiJ Dakota_bullbullbullbullbullbullbullbull ----- 127 81 - 61~13 TennMSe6bullbullbullbullbullbullbullbullbullbull __ _ 71 50 69 21372 (3 38 f3 - i-265middotii~middot --- ---- ---- -- --- ---- middotmiddotmiddotmiddotlS770-5S- bullbullbullbullbullbull ~ ~

Firsl hxllSbull_bullbullbullbull _bullbull _ 4720 6 aoo 12 I IllS 17 ~64 ~~73~~ bullbullbullbullbull __ bull __ a318M 24897 _bullbullbull _bullbullbull __ bull __ bullbullbullbullbull _bullbullbull _ 8ocoud TexllS ___ ____ ---------- 0042643 1911 37 (197 (3 I (~G 4D 3n 62 1SQ 10 11 601 43 _ bullbullbullbullbullbullbullbullbull _bullbull __ bullbullbull bullbullbullbullbullbullbull_bullbull _bullbullbullbullbull Uah __ bullbullbullbullbullbullbull__ bullbullbullbullbull_bull _ 11475 09 12080 middotlOSlB~ l145S9 431 Vermont__ bullbull_bullbullbull ____ _bullbull 113 42 6 BO 18413 ~~ 04 -bullbullbullbullbullbullbullbullbull--- ------ T61middot 13821 70 bullbull-0middotmiddotmiddotmiddot-amp6- ~~

-middot--middot-middot-8ii5~ ]lO ~o bullbullbullbullbullbullbullbullbullbullbullbull_ __ 2 950 14 _bullbull bullbull _bullbull _bullbullbullbullbullbullbull_bullbullbull __ bullbullbullbullbullbullbull _bullbullbull _~~~~~iton~~ 205391 71 20 1169 ()(l 141462 19 P31 00

25 8li 09 21166 5~37 tl32 01 202 t7 4~7 28 1683611 4 H _bullbull __ bullbull __ 0

Wet Vir~inla_bullbullbullbullbullbullbullbull 27582776 W Tll 70 17058 2707 11198 bullbullbullbullbullbullbull 0M563 bullbullbullbull_bullbull __bull bullbull_bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull Wisconsin bullbull _bullbullbullbull _____ bullbullbull 748 611 67 2121235 (11-119 2~ OiPomiddot 815 ~O 2t amplaO IS tlt7 S8 9910198 bullbull _bullbull _bullbull __ 11711 Wyomlng__bullbullbullbullbullbullbullbullbullbullbullbullbull 00 lG57I 42~2 I~ 20 PhilippIne Islands_ bullbullbullbullbullbull -- shy

1OcCCICcCCIOCcCcICcc I~m coocc~c+o~c~c~c~~~oc~ oocmiddotIO~~CC~40~70~C~ oo~cl~~~~middot~~middot ~~~~~~~~~ ~~~~~~~~ ~~~~~~~Tolal bullbullbullbullbullbullbull__ bullbull_ 6110006415 1167134941 6MI83lQ8 ~Ql9 tI8Il 3t

TOTALS FOR STATES ANO TERRITORIES COMPRISINQ PART OF OR MORE TIIAN ONE COLLECTION Dl6TRICT

Alaska_ bullbull _________ __ 7471JJm--$1633-66shy middot-iiI52387imiddot181624 Q7California bullbullbullbullbullbullbullbullbullbullbullbullbullbull iioo-522-73shy508 2110 07 $7581628 524140 617746 38_ 10Ditrlct of GOlumbla_ bullbull I 3O~ 91-- - -- 310779

100001 12 172613346IUlnolbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ ImlIG78138631 54 1 M2 lOS 87 ~~~ 40 3f Maryland __ bull ______ __ 7 81U_ ul 21403 6 6 769 63g008M72563 ---middotmiddotmiddot-i3127middot69 93 55 1054007MiSlOllrLbullbullbullbullbullbullbullbullbullbullbull_bullbull 17037Q20 438 415 08 37141334 Now Jorsey__ _ ______bull __ lJ 008 2-j lI 19 77 1380901 1933373 113 I 83~ ~~Y 77 I (II YI5 16

27078099 693201 02New York bullbullbullbullbullbullbullbullbullbullbullbullbull_ 34221JJQ4G 697 M713 50159H3~53836Tl70 O~lobullbullbullbull ____ bull _______ bullbull 1715 3U 21 5185674 48 7U 82 20943105188J~n 14 71~IZ3H

~1 877 3a 106045amp 80 1InmyivtYlfabullbullbullbullbullbull 27 6S3 98 8t 802 271~ 508 30 3 lI)jM 76201 959 79 32262Te18-- ___ bullbullbullbullbullbullbullbullbullbullbullbullbull l7O2ll5H211

Washington_ -- 1414_ 52 101lt191 5132 OJ 20247l5 391 71 2O9l3 89

-_ __ $39632 70

-----_ __ shy68974846shy

21330 --

_P~GP 2946356

379156190 652 802 60

10010 41l728

__ _-_ shy$61676 as

19Z43 2 amp57985 68

f 6H 03 1l3 859 62 137roO38

130168400 473951 97 267661 87 1(91809 16836 11

middotmiddotmiddotmiddotiiWlO-middot l3 38

(8459 amp 1~2_ 8tl

21 144 4Z 541[)l

lOll 75l 63 73807

381501 248 gy

414

middotmiddotmiddotmiddotmiddot$25-P7middot - _ - -

339~ 2

~5960 - _ _ _ _

middotmiddotmiddot$IiPla-61

middotmiddotmiddot6ii4iimiddoti9 -----79iis

13341 823~ 98

151 _ -

~- - - -- --__ -- shy~ ~

1937 bll collecliorl dislids Stale (lnd TerrilorieA-TABLJ l-Recdp~ from specified ~att1CM of inemlll relenlle fi8calllM~ ifld~d JUM JO

Continued

Collection ~Ittricl CheiggUm 2 II

cont

Condy(delinquent Lax Iepealeltl

Meyll19Jl)

Alabama_ bullbull ------bullbullbullbullbullbullbullbullbull -bullbull - ---- bullbull - bullbullbull ----Arlwn~ bullbull _ bullbullbull bullbull _bull_ - bull bull__ bullbull IJ~nCM

8S 3l0 61 ~f~~nC~jflbullbull - --- ----ii2ilii2ll - - - -$1 jji ii- ------$40067- 13~66i7~4

2Iou9523~2SIltlh Californiabullbullbullbullbullbullbullbullbullbullbull bullbull 13 05 3~ ~ 303 77 620 UO 13Colorado_ bullbullbull bullbull_ _ bull__ bullbullbull _ Connocticut __ bull 17416 t8S3843M

HS220M 8il2t9tO~tid~-_------ __ - - -9-iii i760

1003 770 2llargie bull __ bullbullbull_bullbull __ bull bull __ bullbull _ - ---- -bull 127 7m 22 H~weil __ _bullbull _ bullbull __ bullbullbullbullbullbull_ bullbullbull 0_

107~J2~~~~~Olljlii__ _ --4555Ziw -----zii7iiiimiddot -8i545 ~~~~2~L~

6 S078M l~r~~fa~l~~~~~~ ~ ~ - 30 89 Ik35 loabullbullbull __ bull _bullbullbullbull _ 7997 ~ ~~ ~ ~ Kansas __ bullbull _bullbullbullbullbullbull __ bullbull _ ---- --- shy ~68IMJ7KenttlCkYbullbull _middot_middotmiddotmiddotmiddot_middot __ -------- bullbullbullbullbullbull shy s~omo7 ki~i~ane _ --bull --middot87 83 gn 00 -bullbull --- - shyMaltylaad __ bullbullbullbullbullbullbullbullbull_ v37 zl -- ii~ 78 - 5~t~ 7~~~~ M~~useabull _ __ _ 943091 W~5 20855 7~ m~ ~~ Milthi~aa bullbullbullbullbull _bullbullbullbullbull __ bull __ bull 1886 48 Ilt 111 ~ 3 249Oj73lt52lImiddotjiMota__ bull __ _ bullbullbullbullbullbull __ _

3~~ 171 [)M i~~L _ ---middotoii~G4- -------shy

t~~~~

Bilh )lissutlL_ _ illl5~ bull--- --Flrgt MIW)1rL __ bull bullbullbull __ bull___ --

1000 UI7522Ci MonUlIl~ __ bull__ bullbullbullbull _ ----bullbull --------- bull 7W

u8~107NebMIra ___ bullbull _bullbullbullbullbull __ _ ---- shy-middotmiddot--middot~BOmiddot 4290161

Nevada bullbullbullbullbullbullbullbullbull bull__ bull bullbullbullbull -- ------ - -bullbull - - shyNow Hampsbirbull _ bullbullbullbullbull bullbullbullbull _ _ bullbullbullbullbullbull -- shy 204 74~OO

--221iiimiddot ----iooomiddot

Sort drinks olemiddot (dellnmiddot Total quent Ie manulooturors 111middotId exci taxes

MIlY lll34)

f5Q6 ~70 01

Cruele [gttroleum SOe 804 ltI fjOJ R~enue Act or Hl3l ~meltld

Cruele petoleum pIOelUOOel cruele pelamiddotleurn renneel

Togt wHhLed o pIocescd by TurehI pcr blrl

[gtI baIrel 1lfgt cent li25 cent

-- bullbullbullbull$Z fQioi -- -middotil16770 -----1319730 210225 12G5858 2 2ll7 35

3150581 372773 ~J 6gt4 10 4078li 19772 H2 ~S

---- --- bullbull -bullbullbullbull shy _bullbullbullbullbullbullbullbull __

bullbullbullbullbullbull __ bullbull __ bull__ bullbullbull _ _bullbullbull __ bullbullbull _ __ bull _ bullbull -bullbullbull

bullbull __ bull bullbullbull

--bullbullbull -bullbull --- __ bullbullbullbull __ _ bull_ -middot-121zii~- lSIUl 1039227

202 94 ~TG 3G 2llMO43

--20 9ii~j~ - --- i~i 38 --- bullbull isslii 89 llOlfjl bullbull _ 282130

1702tl97 ---ifolM n03IlI

-------- - ------ -middot---middotmiddot~iJ~gJ -shymiddot---middotmiddotmiddot3i2 7~ -- --iil4S71 3~7(t 82

__ bullbullbullbull_ bull bullbullbull _ __ - ------- bullbullbullbull -- - --------- -- 8Mn- shy

2010 1l8ll 192~~ 467 _ __ _ ~L u

_ bullbullbull_bullbullbullbull __ --- bullbullbull - bullbullbullbull - ---- bullbull -- bullbullbull --- ----- ----- bullbullbull -bullbullbullbull - bull - - bullbull - bullbullbullbullbullbullbullbullbullbull - ----230ii

Totnl from petroleum proltlucedbullproresod

or ovored

Proouctlon lgtlx OIl ~omiddot line moomiddotmiddot bull red (com n~tu~1 g rltgtr b1IfToJ

12500nt

--72704- ----middot---7270i bullbullbull ---- 2302imiddot-middot--- middotmiddot--middotmiddot-2~O26

----- shy bull -

400017- ---- shy ------ji6iii7 ----jjg-jj shy 133090~

2Q no 73

--8[1 3i- H n~ 12 ~232 30Ci8~3

87688 5SM2J~

--- T~~~l 2090 8009t8

-- shy - - shy- bullbullbull - -- shy bullbullbullbull --- shy -bullbullbullbullbullbull bullbullbullbullbullbullbullbull ---shy bullmiddotmiddot middot~j(ij71

----29~73middot 414534 6~1 4394

Pit New Jor50Ybull _ _ bull__ bull__ Fifth New Jreybull _bull bullbull_ 149727 487 71078 k~)n~ I~~~~~ i~~~ ~~H~ ----middot--~~i~ g~~~

2 857 03~ 23 bull _ bullbullbull _ 3 661 62 ___bullbull _ 3 167 ~22[)t~ 1middot middotlog1G7jshy~k~ N~~~Qtk_~~middotmiddotmiddot---jcsii20iishy

Sltvgtnltl ow Y~rlr__ bullbull _bullbullbull bull _bullbullbull __ bullbull_ 264B8B 4 12 ~O I SO 12~ 1Il2 64 lhire New Y~rk bullbull __ I S15 O~ 2 1017 ~O 4523 Zl 25 122 leO ~1 Fnurl Math N~w ~ okbullbull_bull_ _ 7B 75 L09 50 75 2 153 2lI 1 256 U~ 30 Tet)middotfit N York__ bullbullbullbullbull _ _ _ _ __ _ _ bullbullbullbullbull_bull _bull _ l 127 I~ 07 Twenlyeighlh Now York__ _ __ 5 2M m 1 771 ~4 (iii3 3~ 2 9~l (1711 JXorlhGar~lia_- bullbullbullbullbull_bullbull __ 6S07 ~J7T~S7 Noth D~kol~ __ _ __ bull __ __ 4~46~0~ Pol Ohio bullbull _ _bullbullbullbullbullbullbullbullbullbull_ I ~3L lQ- bullbullbullbullbull i~i I L ~~ - - bullbullbullbullbullbullbullbullbull - ~ ~~ 45ltl RllltulhOhlo _ 20239 H~5 1gt12 777 flevnthOhio _ )~I~~ _ __ 12ti~5fJ21 1i~htecnlhOhi_ bullbullbull _ _ __ bullbullbullbullbullbull 319830 ~Zll 4lt1708 J3494OO2i6Okbhoma ___ _ __ __ bullbullbullbullbull _bullbull _ 0847 ~5(mn71113~ ur~n__ 3503 51221813 rim Pennsylvania _bullbullbullbull ~9 421 ~O 2 519 80 177 m ~IIllll1H9 e JlIdrth Ponnwlvania bull _ 301 Il4 - 238 )68 7G Tontmiddot-thd lnnylvanhbull_bull_ _ l6 7~ I 16 13 952 55 39 ~i - ~1 rm 081 ~~ Rhndehln~ bullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull llJ~I~ bullbull _bullbullbull ~6 to2~2685

South Corr4inbull _bull _ bullbullbull _bullbullbullbull__24 lOt 832 19

~~~~I~Pe~~~ - --- -- ~M70 ____ ~- __ ~~m ~~i3~i~ FirstleXB_ _ _ bull bullbull _ _ _ 1~0~~8r79

Rocond P bullbullbullbullbullbullbullbullbull __ bullbullbull _bullbull__ bull 700 91 - - 1739i7 i 801 72J 73 Utab __bullbullbullbull bullbullbullbullbullbull _ __ bullbull_bullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 504~9702 Vermont __ bullbull _bull _bull __ bull_ _ __ bullbullbullbullbull_ 11~ 8-~1 12 Yir~lnio_ _ _ --iWmiddotR2 ----Zio-omiddot 793llU~

~~N~j~1i~[a~_-middotmiddotmiddotmiddotmiddot ---- __ ~22middot _ ~~g~g W1s(lt)nln bullbullbullbullbullbullbullbull _bullbull __ bullbull _ bullbullbull bull _bullbullbull_ -21237 (7j~~- a21Bl33QI

1~ 7l~ S3 44338

2S74il middotmiddot--middot-----3S- - 3m8

-middotmiddotmiddot-middot oi - 1ii7i~iiii --middot-378 39 ----- -~~~~ middoti~

fgt37 l~ ~ llJIJ 3~ 7 4211 ~712 10 27 15W IS --419S 1 Sr~ 01

2126 UHn

~Il2 5d 3805 lt 2)~ ~2

~~ 71~ ~7

2fgt9 20 27R 53 2 1~7 tl8 470996 10 911 S4

middot--middotmiddotii~7shy --middotmiddotmiddot00i6 -middotmiddotmiddotmiddotmiddot372074S- -- --jii-08iiiS -middotmiddot-middotmiddotmiddotZjZM --middotmiddotmiddotmiddot7ii~ii- middotmiddotmiddot--middotmiddot7is71 middotmiddotmiddotmiddotmiddotmiddotmiddotjimiddotjlmiddot ----iO76720

34 ~~~~ _I bullbull bullbull_~~_~ ___________ bull bullbullbullbullbullbullbullbull _ 301 bullbullbull_bullbullbullbull 301

bullbull - bullbullbull ---- -- - lt bullbullbullbullbullbull - middot1- ------ ---- shy~5178 79 21707 95 10155609 M~97 IIA) Zlo 8~

86 08S 34 3 o~3 02 Zl 882 02 5 roo 12 150 8~7 ~]

__ bull __ bullbullbullbull_ 1 13~ 87 I 1ampt87 _ __ _ _- middotmiddot~fl~9tmiddot -- - - middotmiddot-middotmiddot-middotmiddotii~i4

__

~j312 middotmiddotmiddot-middotmiddotmiddot--iOO40- middot-middotmiddotmiddotmiddotmiddot-middotiliiiiil ---middot--4iii~osmiddot ---i762-02 ----i-ooi47- middotmiddotj-7775O- ---middot--middotiSO~09W1amill~ _ _ __ 16315900 4GoltgtII 10 Mii 64

Phj]Ipine Islands_ - --- -- bullbull -middot-ImiddotCmiddotmiddotmiddotmiddotmiddotCmiddotmiddotmiddot ImiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotI+middotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotICCImiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotCmiddotImiddotCmiddotmiddotC-middot--ComiddotmiddotmiddotCmiddot---ImiddotC-C-C-middot--C-middot-C--middot+===7shyTal~ bullbullbullbullbull 9294~7liJ middot3~49694 ~M3~1 4Y16oor04n m~l~( l~OQrrm 430S40Ji 21B70E S9~182M

TOTALS lOIl STATES AND TERRITORIES COMPRISrNG PART OF OR MORE THAK ONE COITSCTION DISTRICT

~~li~iij ~_ - ---iizsziii -$i821-86 middot-ir~ilaquoshy $50-08ii3imiddot middoti7791i~imiddot $6S168- ---ii6858i74 DistrIct of Columbia _ _ 60 2Ii l3 15 00[Ulnal ___ bullbullbullbullbullbullbullbullbullbull _______ SSS212ll

$3~10807

-i25200 - isis7i middotmiddotmiddotmiddot-middotii9si-it -i -i8~jimiddot middotmiddot-middotmiddoti7869252 670 IJ llll 87 Moylnd __ _ bullbullbullbullbullbullbull bullbull 630 63 ____ bullbull_ 211121 _ __ __ bullbullbull_ 21l1211131 ~b 4n53 M1 bullbull _bullbull _bullbullbullbullbullbullbullbullbullbullbull _ __ bull 728 Ii3 2866 bull 2 868 IT6614 l500

l1(l465~ _ __ __ bull 1194559Nw Jery bullbullbullbullbullbullbullbullbullbull _ l 497 27 2 lOr 39 72678 No yok bullbull _bull __ bull bull _bull __ 395(JjI29 ---- im13 zl 701 (14 38 24 SOl II

~ 1~~ ~~ 25 m fJObD _bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull ___ 4P31S8 M~no 13 ~M OS 45932 1494foAl PDnlyl~~nia _ _ bullbull __ bull bullbullbullbullbullbull __ 00 155- 96 IdSOU9 51684 4439496 ~1j13 ~98421l8l1l411l8Texebullbull ___ _ __ _ _ 76091 173917 58151 87 125 3811 ~052 09 3111lt10 ~ Wabington ___ _ _ __ bull _ _ _ 438 22

TABLE I-Receipts from specified SOllteet of internal revenllot fiscal yerr ended June JO 111S7 by collection dislricts Stalee and TerrioriclI-shybull Contillued

Smcoi ComgtiM- Combn~ I and sUnmiddot Ilons ~I to ont~inmiddot CODom t on FlttyaeidsCOOODutOJJllowr oil seSUlto Coconut oll lug oconut from ot her with eonshy or ~lt domiddotperpoullo Palm hrnol palm palm (oth than in 011 (If t In Coconut OIl United rlyed from TOfal oo~oshyPalm oil per troet or ) cents (no 0[1 Igtr kemel or followIng fo1lowmg [rom (10 PhIlmiddot State po time Uult palm or nul etc oilPOlllll 3 poun~ Jtax if immiddot 3uufiower listing) r hstmflt lpplnes per sc-ons coconutltltlnts emption prooossedported sub-shy emL oils POl pol1udb~t pound 5 polll ~ cellts per IL~ per ponnd PlT poundqueDt to pound3 cents 3 cents 3 cents ~ eonLlLlg2I cents

1930)

Alabamabullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull __ bullbullbullbull tln211 bull __ __ _ __ _ __ ArllOn~_ bullbullbullbull bullbull __ bull bull _ bull __ _ __ bull __ bull_ __ bullbull bull bull__ bull bull __

~f~~~iri-ijmiddotmiddot __ $I9~ii- --middot----iOiiJ- ----- ---$iiil --- -$i1j~middot -$22344ii86 -middotmiddotmiddot$4iS~i- _ middotmiddot-i2~-i80iii Slxtb CliroltIi3bull__ H (73 53 27560 ---$iiii2 3 gl~ -II $132342 1 G73 9 77172230 33t1W $204447 _ __ bull IiOOti7~ ro

g~~~~~cuimiddot _ middotmiddot--middotmiddotmiddotmiddotii572- -_ -- middot-----8800i7- _- -- -- - middotmiddotmiddot--8ii85~ ~l~rtd~--- - - - __ ---- ---i88 ___ _ -------- --~ ~ g~~ilmiddotmiddotmiddotmiddot- ----middot-78iimiddot - - __ _ __ _ -- _ ----middot---78ii ~d~tiiiin_i_ middotmiddotmiddot -ji277ji~middot 9iI7i6li7middot iid7770middot middot--middot60084 -2i7ii0middot - --itj7Q8~- --middotmiddot-i3j~9- _ -imiddotii72082middotii2 Er~htb lIliDOis_ ----- bullbullbullbull ----------bullbull ----o)ji~middot _- ------ii76- 3i8ii28- __---- --3~91 ii71~~~~middotmiddotmiddotmiddotmiddot_ -- middotmiddot-24 00 I we 7J __ bullbullbull bullbullbullbullbull bullbull m 55 187945 16 bullbullbullbull _ __ bullbull_ bull _ bullbullbullbull 1119 2G3 4( Kan~~ ___ bullbull __ ------ -- ------bullbull ---- bull- -- bullbull ----- bullbull -- - ------- bullbullbullbull- bullbullbullbullbull- --- --- - bullbullbull --iillf ~~~~~L_ l4G363ii --- i3G~iii- ----i8~oiiJ- ----middot467pound ---------- J2H8fJ32

gt~~~middots~~~~i-nf~- -2ro77507ii- ---1t2-iiwi~ i~~- --580 ii~~~ ---~~n~i~ -j~~r -- ~i~ -~-~n~~~ Micbr~an ) 0Il0 14 bullbull 3386 - __bullbull bull _ 02lt1148 150 __ __ U3S61Minnesota _- bull bullbullbull __ _ 4 0 l G3 bull__ __ __ _ _____ 5 W9 19 _ _ _____ 9 990 8~

t~ii~r~uri _ _ _ ---- --- -- -_ _ - -jS~578ii8- __ __ --355 57818

~~~~[~~~-))-) ))_)--))_)-~ ~- )))-) --)) _--_1 )m--- _--~~~ miJ-_--_--_ ~~m

- --_ bull-

g~~mi~~if~~~~~~~~~~~ -~~~ffin- ~~~~~li -middotmiddot~i~~~i ~~~~ i~~~~i ~~~~~~~~~~~~~~ -~i~~i~- ~~~I~~~~~~~~~~~~ ~~==~~~~r1i~~~~ ThlrJN~wYork bull 37ZI63~ 56734~1 13o8~21 6839775 84413081 Z(i9~sa 37612 bull __ bullbullbullbull _ 116217373

~i~~~J~tY~~~i 18 d ~ ------4~(1 __ _ _ - ~ I~~ ~ ------T~- ~2 aMJ~ Twentymiddoteightb Now Yark bull _ 19 23 80 M __ bull bull _ __ __ bull ____ 147 03 10 _ _ ____ 1 5(7 143 8ll Nortb CRrollna__ bull -- -- - ------ - __ _ bull _bullbullbull bull__ __ (~5 96 bullbull__ bull _bull bull 495 00

~i~~~ho~jo~~~ 30002351 -23 i453 ~5 - ---0873705- 57810- - sMii iiiiiiio- -----77841middot -~2bii47405Tenlll Ohlo __ bull _ bull __bull bullbull __ _ bull _ 100 __ __~ bullbullbull _ _ _ 270 __________ 370 Elovonth Ohio __bullbull 37 roO 2-~ 100 007 ~2 1M 972 77 _ bullbullbull _ Gn 70f 39- __ bull_ __ ______ 92S 3177 23 Eilflk~nlb Ohlo ~ __ 1M 558 St 5101477 328 551 30 45 l(gtll 63 _ ____ 1264015 (IJ 204302 __ I FlO [79 ~g OklQb~m bull _ __ bull bull _bullbullbullbull ____ _ bull _ _____________ 16~0 bull__bull bull __ 16m

~f~O~inyI~anii-middot-middot-li6G84 211~~~ -middotmiddoti2iiPii7Vmiddot -------middotiIiiij - --jiiiiiil~9 ~ 318~i~~Twlrlh PonnsylvoIR bull bullbull ____ _ ___ _ bull _ _ bull _ Twentymiddottbi Pennsjlvanla - _ 31~0 bullbull_ --- 9009 _ ---- 2033103 Tt31i25- ----95341 _ 24S5I2sRbode Island_ bull __ 7 691 40 _ ____ l 207 41 502 J8 n 10 __ _______ g 412 2Il Soutb CaroUubullbullbullbullbullbull bull__bull bullbull __ __ _bullbull _ bullbull bullbull __ bull bull bull __bullbullbull_bull bull bull bull bull __bull -Ollth Dakota _ __ _ bullbull__ bull bull __ bull _ _ bullbull _ __ __ _ ____________ _ __ bull__ ________ _ bullbull bull _ __ ~eDncssoc bull _ _ _ bull _ bull 39 ollj 70 _ _ _ bull __ bullbull _____ --- - g 165 60 ___ bull __ ___ 4S 714 ~O First TexllS bullbull ___ 3 604 20 _ ~__ bullbullbull bull bull _ W 0gt 34713 __ bull __ 4 140 00 Seoond TeIIS bull bull f OZ) 30 __ ___ bull ___ _ bull _________ __ bull bull 14 821 M __ _ bull bull I~ 7n 05 Utahbull _ __ __ _bullbull bullbullbull __~ __bull _ bull__ bull_ bull bull bull bull __ __ __ bullbull ~~~__ _ ___ _ _

~r~~middotmiddot__ ~ 47895- middot--middotmiddot268-Gii- ~ - ----j7iiiWhin~tln 6075 __ bullbull 1--l2Q18O __ bull __ 6~ 165 06 J 2H 17 ~5 268 18 ~~~~~i_____-_-_____________ ~~ --------- -----------

~ --middotmiddotmiddotmiddot-25iomiddot ------- --middot--middotmiddotmiddotiimiddotiiiimiddot middot----middot--7ii9iIijmiddot ~ middotmiddotmiddotmiddotiiro-biw

Yhirr~~~~I~~~~~~ 1-~~~~ s 1 ---~-~ I~ ~~~~~~~ ~~~ ~~- ~~~~ -~~~~~ ~~~~ ~~~~ TOTALS FOR STATES AND lERRITORlES COMPHI~IG PART OF OR MORE THAN ONE COLIECTlON DISTRICT

~~l~~ia $i5005-lii- middot middot$52610- - --$9 li~middot $382571 -- middot-iiirn2- - --$2227-20- $Oo3-i72i6- - $3 iM 37 --$207- ij03285i32 ~~~~~-~-~~~~~ m 774ib- --iiii~72ii87- middotmiddot--iiii770middot --50084- middotmiddot---2il0i~middot ~_ i2i9ii3i- -iii9 __ __ 2372082-ii2 ~Iiry[~~ltl_ bull __ 100338 -bullbullbull __ bull__ _ bull __ bull __ bull_ __ ___ 203J~ 38757 3HO30 ~ oun _bullbull _ bull bullbull__ 30557816 bull bull bull 35557S38 NeIltJersoy __ _ bull _ 1[34207 I051nSrf 13173297 _ 673~ __ bull 2~6305971 1131360 bull bullbull (3nol195 New York _ 4246230 7871)l6 140208 55 9~3 66 6865338 __middot_c_____ 2518601 eO 24 W7 67 376 12 $2613 2 871 P~~ 71 Ohin _bullbullbullbull_bull_bull __ bull 4~ 212 67 2496 37( ~~ 118089472 _ bull (596163 57R W 78~G Z Z~ 2821 41 2 l(I bull bull __ bullbull 12OH 004 57 PennsylvBDa_ _ __ POG84 2II9704t 12697170 ooog bullbull 2JfoOl ~~u~ 343925 gro~ bull__ 3j3700n0

~~s~i~i~~- ~~~ 20 ~ 9~ ~~ o)ji-80- ~~ 63 mb~ I~ m ~t ~ ~~ l IhdnctioD or 19a5 collecLlOD QOCltlnnt of returned cheok

-ashy

bullbullbullbullbullbullbullbullbullbull

TABLE I-Receipt IrpTfl prdfied ~ltltircr~ ltgt1 inlernal rerentle fUlcal yeor ended J tine 50 1917 by (JUrctiol di~lricl8 SlaJeB and Terriloric- J Con~inucd

Admampllons

Tlcke~ brokshyCollecllon dltrlets

For 0000 10 Free Or reshyen ale (or

amount paid equl~oln~

reoll of the duced rate nmount In I renl (n~mimiddot tLX on the ~ of ~h

sinns under 41 ootnhlihed tlO~ mCltJ ~ri 10 ~oenl

oont oempt) prJce

Inh~mn __ bullbullbullbullbullbullbull ~7 01gt4 00 M 734 03 SI7O75

tv

NatJoDel FJronrms A

Roof prdeM SpcelJli tlU~ coheeIS ete Club ltlU)H cen for nnd initismiddot e -~-shyIell 00 eonl tlon (00 10 tronsfc-lofTotnl n~IlJlsmiddotof full smount lIcrcent IDsehill9 lmpQrtltlslon taeof ~hnrgo grrn~ ek ltgtr msnufoo Dl~t

(chsllte o( nol elleh $21Xgt turc per llOO o~er $200 ~IO eempl)

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I 2 612 3U _- _ 25 346 OO~n4417102 ~~

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20971437 152529258 1193131J8 1 4IYlliIJ 28 1124109587207 339 000 61 23 009974 fO Ml Jg~ 315 2l8321187

$r34 130 01ampIS311~ $I~ 77AUJ~a bullbullbullbullbull _ _ ____ _bullbullbullbull _ sa9 284 Ii( $40middot10422 JI n~ ~91 ----_ - -_ __- 1000 004 8ll ~M 174041 58l 331 13821 $9113663 $84448lC5 20o~736middotmiddotmiddotmiddot$58s-ii- middotmiddot$ii~466~Qjmiddot1 11 60J 412 02 18l4Q7771Csllfoqia bullbullbullbullbullbullbull_

TI ot8 450 90IB 21~1I6 2 300 7~DILIeI~ Colllrnblabullbull __ bullbullbullbull_ r 15581851 144218H 259801207435 G7--- bull U588 ---middoti75~~i531 400 cro 214 9(j210002621 DOO 5C7 fill 103 5J 44 t t37 il llHnogt _ _bullbullbullbullbullbullbullbullbullbullbullbullbull __ I g9t 7(1 1ll31725 lOlt215243 18353451 SIi m ~O 579 990 92205 ~O~ U1 2410323 836 08M ayod bull __ _ _bullbullbullbull __ bullbull -------- 1 [)l~ 91lt 2652 521 38middot ~On2648251734

J06 Bl7 288 73OS 4118 24II4I74~~0 43411454 ID57W932 700 IMisul _bullbullbullbullbullbullbullbullbullbull_bullbullbullbull 1 fiBl 70 0 3tt 485 01 4 170 64~ ~6~ 51842 _ --- __-- gl1~833 16 a~ IB~ 877 400 3034 l54 W New]oltey___ _bullbullbullbullbull _ J 350 07 6 012 872 OIl I 07f~ ~72- 02 433 300 ~5

OM 000 400 81--middot2iiii~ii5- 391399 91~ 0~2 jg 13r 080 16 74S81216421 77Nelt yNkbullbullbullbullbullbullbullbullbullbullbullbullbull H365J3300 FJ 485 M31JI 8 513 850 74 26010040031J ~n2 ~6Ohiobullbull ___ bullbullbullbull______bullbullbullbullbullbullbull 38744340 101 t38 191 l1J 8(1 042058 1521444420 2 1J8- MO 28 1 OM 2ll1 71 36l48

161400802 J5a IQ9 I 200380 31lA71075H301982339 1307 OW 00 44 283 7tl15114811 21400 401ll PenDsylvanuL_bullbullbull --- shy 721175 21)(1 Ob 102 092 621 131(14 re 2 8S3 7811 21 30 273 3~15rJO 0( f 775 698 ~J ~44 3U 47 2lI~3UTu_ bull ___ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 3~ 183 ~7

28 fjIU93 381 219 7~l 7()l OM 02 m 2781)(1 23651 07154 3~ 754 51Wesblogloo __bullbullbullbull __ bullbullbullbullbullbullbullbullbull 110306 2 139 517 31GWtB

--

---------

--------

- ---- ----

TABLE 2 -Comparative infernal reV~1~ue collections fis co

CollecLion dl~llt(

Alabama_ bullbull _______ bullbullbullbullbullbullbull _ Ariwna _bullbullbullbullbullbull __ bull ____ bullbullbullbull Arkans ______ bull __ bullbullbullbullbullbull __ First Oalifornia _____ bullbullbullbullbull 8ith Oa1iorniabullbullbullbullbull __ bull___ Oolorado bullbullbullbull _____ bullbullbullbullbullbullbull Connecticut bullbullbullbullbullbullbull _ - - -_Delaware________bullbullbullbullbullbullbullbullbull Floridabullbullbullbullbull _bullbullbull___ Geor~ia_ - --bull Hawaii ________ _bullbullbullbullbullbullbull Idaho __ bullbullbullbullbullbullbullbull __ ---- shyFirst minoi ____ bullbullbullbullbull ___ i~hlh lIlinois_ bullbull _ - Indiana __ bullbullbullbullbullbullbullbull _ _----shyloWll _______ bullbullbullbullbullbullbullbull ___ KansflSbullbullbullbull _____

Kentuclrybullbullbullbullbullbullbullbullbull ________ Lou ~iana ______ bullbullbullbullbullbullbullbullbull _ laine bullbullbull__ bullbullbullbullbullbull _____ _bullbullbull faryland __ bullbull _bullbullbullbullbullbull _____fftsachtts bullbullbull --_fichigan_______ bullbullbullbull __]fnMolabullbullbull __ bull _____ bull

IISSlSSlPPL bullbull _bullbullbullbullbullbull __ First Mis_ Shth Misoour - bull onltltlabullbullbullbullbull _ bullbullbullbullbullM ______ ebraska_____ NOVAdA bullbull ______ ew lIampshiro ____ bullbullbullbullbullbull First New Jorlybullbullbull_______ 11th Ncw Jersey__ bullbullbullbullbullbullbullbull New Melcnbullbullbullbull ___

it New York bullbull __ _____oeond --few York bullbullbullbullbullbull _bullbull

T bini Now York_bullbullbullbullbullbullbull

CorjJor~tJon

Location or colleclor office

1936 In

Birminghambullbullbullbullbullbullbullbull $i007 73a03 $3 379 224 23 Phoenix bullbull _ _______ bullbull 5744404I 743 725 95 Little Uoekbullbullbullbullbullbullbullbullbull 1 (IB 918 56 I MG 792 51 San Francisco____ bull 2486843427 29600 998 4S Iltls An~le~_ bullbullbullbull __ bull 15 295 ll6 6S Z2 782 461 Jl Denver _ __ bullbullbullbull bullbull 5 067 MO 77 7 eI~ 901 93IIartfonl bullbull ___ bull ___ 12 362 002 71 17f9640066 Wi1min~ton_bullbullbullbullbullbull 20 029 260 58 32 831 8~ 4G Jacksonville__ _bullbullbullbullbull S IH ~2Iill 4([101159At1jlOtl bullbullbullbullbullbull __ __ 167272058 7320 210 o~ Ilonolulu ___ bullbullbullbullbullbullbullbull 3 502 970 93 5011671703Iloll-lt) bullbullbullbullbullbull __ bullbullbull ____ 771151 51 128731395Ohicago__ bullbullbullbullbullbullbullbullbullbullbull 6323461013 1M 288 141 43 Springfield ______ bullbullbullbull (207 OIL 07 5 007 221 98 Indlannpolis_ bull ___ bull __ lD 873 t81 72 16147130781Dea gtOlneo_bullbullbullbullbullbullbull 5 oro 637 32 a 731 165 56 Wichila _______ 371O382SI ~foBS 415 11Loulvl1lebullbull __ bullbull _____ 598719853 O2lm32401Now Orleana__ bullbullbullbullbullbull 509( 101 01 745858357Angtlst~ bullbullbullbullbull_ _____ 183125711 241() 517 52 lialtimnrebullbull_bullbullbullbullbull__ 15333 31S 19 19001591 28Ros tnn_ bullbull___ _______ 28 1805i1 37 387 lJI 18 Detroit __ _bullbullbullbull _bullbullbull 55 238 9190 67 97211421 59 S PanL__________ 10 189 911 32 IS90413141Jackson bullbullbull_bullbullbullbullbull __ 828 787 85 134833142St Louis_ ______ 10 01llI02 49 1969566249 Kansas Oltybullbullbull _bullbullbullbull 5 M7 150 50 700777885H olenabullbull__ bullbullbullbullbull _____ I 243 8115 83 130047769 Omahabullbullbullbullbullbullbullbullbullbullbullbullbullbull 287870051 3915480 M Reno _____ bull ___ _bullbullbull _ 614 H12 00 71119547Portsmonth _______ 107a 237 10 13133032 Oamdenbullbullbullbullbullbull_bullbullbullbull 2869 aM 14 ~568 807 69-N owark ________ bullbullbullbullbull 2487437159 3204401648 AIhU~uerque----- 33170700 409 8fl 4n Brook ybullbullbullbull __ bullbullbullbullbull 9 a09 lSO Il7 12 132 381 ro Onstomhouse New 10539113000 13148766410

York

Ninth A bullbull 627S2S2ll19 8fo 317 6gt5 [J1 New York

(ITyears 1986 d 19S7 bY (0 IIectW1~ diltSte (JTs rlC s rrnlones 11 Individual

Percent of Inmiddotshy(or demiddot

crease-)

~ ~

~

00

~2 ~ 70

CO

~

n ~ 100ll1l8 624 2j 151042 592 64

8062 BO 06 08 H7 1lI3 14

19~6

$188515742 629500 909 205 70

IS 931 874 36 2i 286 020 00 4272 56( 44

16319031 97 1l305 15244 I 074 4S2 83 4207 892 00 2 281 1142 3

361 81M 9J 49 (IIl7 U2 7

3 356 883 2J 8 520 655 86 822745(1 rg 2 416 222 67 3772481 00 3662001 17 2716IS940

21 en 52ll co 30 usa 836 7S 2t8r3l2317 7 037 74~ 14

76~ 141 60 g 820 902 3f 3 538 256 27

891 IS7 86 196787371bull 1204123 gj 1or76157 7 fo8 StO 28

Ii 950 JOO 16 391)99U8

1562193193

ro

$316629820 I 2li9 860 m I B57 279 33

3Oa97ij402l (128928967 750100102

~99t 487 fo7 20 11M 9l5 ~u 184W0201 729200219 3850 or1 41

58176 fo5 83752 070 74 6746 30L 00

13665 767 68 4702 445 51 3 43~ IS~ 9lt a 29 275 68 i 429 i3118 1 ~07lIO~ 05

31 ~7~ ~30 48 50856 Z19 19 ~O SG 881 22 11871ampgt031 1 139 In 81

15 70G 957 19 ~~2 260 ~7

lMO49tl1 2 O~( 282 30 1700 68L 22 2 123 844 29 O83(i 220 Ii

40-79g IHO 7( a71 WHo 6~

ZI 826 813 71

Peroont 0lt

lncnllso

M

00 M

00

ro M

00 00

lo~allncome ~sYes

10J6

Itl 852 ll3 H 12O~911~7

2 OB17t 26 41 800 aoS (S 40 581 1I2 68 nS40 100 21

28 681 IXIt 68 31 M5 413 02 11110 IO 78 98BO61267 5 i1l7 613 11 I 136 058 H

112 321 SG2 87 7 61t 711 26

19 ~9t 137 57 823100400 6133 5M II

1076067058 9258 ili21S f 5-17 300 00

~7 025 819 79 5116731)515 80102442 B-1 17227 69t middot16 191332411

25 B62 ~IM 83 912~40083 2 118 03 GO 4 84f fJ14 22 I 858 0~5 97 2 e~2 008 77

10 ro8 504 ~2

52834 H7 75 728 f90 3~

25 995 0~5 90 200 389 760 2(j

128 814 976 05

1917

SO $45 522l~ 2 013 [amp) 52 3 42f 071 St

~9 9IlS ms 71 Gt 07l 71(1 8 11 2-19 919 91 4G tlXl 9~8 33 ~2 738 37 J 81 22 OtJ8 075 eo 14 ~12 21824 e 917 750 it ) lOO 078 ao

110 WI 11217 11 M3 527 M II SIS 37 30 11137m107

8 12l 003 39 11 W2 foo 29 14888 131 15 amp 87i 12ll l7

51 170 92t 76 B9 G2 rflo ~7

1471173Cl81 20775 081 7~

2887 931 23 ~~ 402 G2O 08 12 H3 ow 42 ~611 071 80 6891 7~3 H 2 420 87a 130 a 837 23~ 01

14 (lI5 Q17 96 73 74~ 900 n t 081 776 II

36 059 238 64 294530 lOll 83

1M 7M 58~ OS

Percent

lnore_

- bull bull shy - M

Four(eentb Now Yorkbullbullbull_ lwenlymiddotfirst New York __ bull Twenlymiddotoightb New York North Oarolioo_____ North Jakcla_ First Obio_______________ Tcnth Ohio __ bullbull _bullbullbullbullbullbullbullbullbullbull Fleenlh Ohiobullbullbullbullbullbullbullbullbullbullbullbull Eighteenth Ohio_ _______ Oklahoma_ ___ _bullbullbullbull __ bullbullbullbull Oregon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull First Pennsylvania_ __ _ Twolfth POrlnylmiddot~Ilia__bullbull Jwentymiddotthird ennayl_

vania Rhode Island_ bullbullbullbullbull __ bullbullbullbull South CarOllnabullbullbullbullbullbullbullbull __ South Dakola__ Tennessee __ _______ bullbullbull _ First ToftS_______bullbullbullbull 8econd Tells bullbullbull__bullbullbullbullbullbullbullbull Utah --------Vermo nL __ bullbullbullbullbullbullbull~ bullbullbullbullbullbull Virglnl~ bullbullbull - bull -shyWahingtnn ---_ --__shyWest Virginia -_ WisOO1L~in ____________ bull ____ Wyoming ______ bullbullbullbullbull __ bullbullbull Philippine 1s18Ildo _ -

TotaL ---------_ -

Albony - _- ---_- 0382 Wi 50 Ayracuse ___bullbullbullbullbullbullbull _ 3871 (ill 75

middotBl1l1aln - ------ --- 15 11 Ollmiddotj 9l Greonsboro_ bullbull ___ bullbullbull II) II 000 51 Forgo bullbull __ bullbullbullbullbullbull_bullbullbullbull l4f 087 J8 Cioclnnatl bullbullbullbullbull__ 11 li71 162 00 Ioledo_____ 5 (29 755 60 Oolumbus_ _bullbull __bullbull 310066900 Glomiddotelnd bullbull _bullbullbullbullbullbull_ 24 J97 1301 61) Okhhoma Oity __ bull__ 8281201 IS Pnrtland__ _____ bull 2 Olt 400 88 Phlladeljhia _______ 31218521 a2 Scranton_____ bullbull ___ bullbull 2 gt87 871l It Pittsburjb_bullbullbullbull ___ 18l(l2 111804

Pro idence ___ bullbull ____ ~ 411 30 2tI Oolumbia_ bullbull __ bullbullbull __ bull J )15 t83 I~

Aberdoenbullbullbullbullbullbullbullbullbullbullbull 342 7il 73 NflShville bullbullbull _bullbullbull __ ~SIS OJ6 08 Austinbullbull___ ---__shy 74427682(l Dallas _bullbull __ bullbullbullbullbull _bullbull 8 5~O 70 97 Snll Lake Olty__ I 231 ~78 19 Durlingtonbullbull ____ bullbullbullbull 00694745 Richmond_ _bullbullbullbullbull _ 8 28~ ~32 9~ Tscom_ ---- shy 4 8~ 00fI15 Parkersburg --_ 4 9~I IIll O~

Milwaukeo -_ shy 8 507 068 38 Oheyenno ----_ 27017075 ~ lanila__bullbullbullbullbullbullbullbull - -- ---_

15 892 Dl~ ~2 4 7Zl 02 20 ~

17219 71l8 70 H 14 559 M4 02

JBO 175 94

1500149668 O58757J70 4 121 421 49

37 94 156 03 10502 030 38 2917 7Bl ~I

to SB 333 ~O 411)8 340 3~

29 ~21 58217 ~808 OOUI 3410 0[18 ~J 416t8188 O810OS9M

13 21~ 7S186 1191512201

1991132 19 91398310

12071BS105 7 020 489 23 ll ~21 008 03

15 2O(j 222 M 3U 719 28 __- - - -_ 738 522 229 75 p056 923 129 52----shy

14 959 935 8~ 10821200 BO 300941202 5005 liJ7 01 93193W96 15 HI UM ~2 702631277 9 8ll 322 ~9

235 OSi 4() 348 210 ~2 IO~17171~0 112158117~ 3 ll79 125 01 fllO19IlK 2 622 62amp 07 1 2HI 72g 3~ 121~14jl52 Zl 58t OIl 92

1)401 g78 or 3876 605 39 164~01530 3 000 582 OS

34 124 015 57 4S 709 ~OO III 400322918 6351351 Tl

21 lot 140 75 39 127 OI~ 74

~ Q58 n9 01 9 051 29~ 19 9~fo 043 35 1541123905 3W SOO ~O Ui 213 95

4SI549519 6 j29 S9t n 1~24005717 16 348 681 QG

)2 072 MO ro7 3Zl 839 10 67383477 I 228 230 02 lifo 955 83 1070OG4413

9 281) 43~ 905011160778 3 Q57 740 37 6999 49l Il3 2 ~12 116 9l 4305 073 74 G2~lQlO~ 12 375 58ll Ti

68l 29-1 71 1016oo2ll-J -_- -~ ---- -----_ 67~ 416 074 14 1091740746 H

- ~ 61

M M

~ ---

2Ia42~4341 3572135682 11910 903 77 0 BI9 380 II 2480~315 g9 32365 7H 2l 11MI2192l 2t~m6Ii H

5S1 774 58 7~7 7B6 t6 22O~I3~3~9 ~O 217 318 ~ I 8 708 801 00 15707 162 7~

8 foQ7 158 81572132971G 3~ 029 137 IS 61078 197 9~

12159 81Jl 97 10001 3M ~9 3 69l 072 18 I 92i ~66 60

05 7r2 141 40 80G45a1am 682110732 9 ~Zl on OIl

~O ~OO 338 70 fo8412 G2791

13 89 ~29 50O411~S73-I 2 031 5~G ~O 4900 237 h~

737581 5l 81gt1 7l~ 8J 13240 183 71913361217

10682 821 43 29 sal 385 82 1581134W16 Zl 087 7Fgt1l Gl 190031206 3 ~Ii ~52 61 1 181 IXI~ 2l I AAt on 5G

13 3f~ IHO 73 213112~1595 8 812 3-10 52 14628 947 S~

7 sm fo90 21 10830671 77 Ii gt81 BU 3~14 Bl9 000 32

950 465 ~r I 361 ~22 22--- _-_ -- - ----- -- --shy1412 938 303 89 2 148611 871 99

bull M 00 00 M 00

TOTALS FOR TAlES AND TERRITOHIES COMPRISING PAHl O~ on MORE THAN ONE COLlECTION DISTnlCT tHO 608 3( -14$197371 33 $14505-111 ~177 995 76 $3t3 02~ 44 $lJ800l1O

62 31l3 t9 19 4421790035 71 ti86 929 06 8lMI 421 31 124070 Mil lgt540 11l3 520 ~5 M ~ amp13 173 20 585214973 0 amp17 328 39 9700 2Zl 77 U 1ampI 501 65 15621313 10

~ 891W 272l() 200 ~94 ro9 7167442 522 10 Ill 105 31)7 41 52451 1311 03 119 8Yoll58l~ n

1083013991 13 n2 ~44 ~5 15IIii 198 21 21800)0071 Z5 875 33814 S~ 59l 551 26 21628 753 o~ 2~ 7mHIJ~ 13359118 fjJ 21132 218 Ie 319lt7 9U 66 47831 09 ampI

~ M S751280-17 3~ 128 046 44 ro 63( no 01 62 872 9B17 BS 149 024 18 27744031 73 (H 3-10 (95 28 5(41110 4M 70267773f72IB 21l005 397 BS ~21 38fo 993 52 -__-- -- ~3 340 OU7 40 M G(l 4IJB 013 90 2858037090 49 ~I 20-1 01 73380VlQ43 115539 el7 9144 804 278 5J

52 718 6(1) 10 7437025amp 12 130 om 3M 50 OS 251 1307 ro 11271ll99leO 167621 Ptgt1112 n 2H121 2~Oi(i 5J5l312441-- ------_- 15082 339 2J 2I~If)()~87 19 563 800 36 31 5-Ill 2J5 b9

7 4~8 380 B9 3 S12 ll6 2a ( 721 (6 87 8 (09 321 os H 180 M3 71)~1l57 234 B 00

Alaskn_ bullbullbullbullbullbullbullbull _ -------shy -__---_ Oalilornia ________ _ bullbullbullbull -- --__- District nf COlnmbiabullbullbullbullbullbull _ ----__-JIIinnis_ __ bull ______ - ---_ Maryland __________ _bullbullbullbull --- -----__ Missouri __ bullbullbullbullbullbullbullbullbullbullbullbull shy -_ _---_ -- shyNew Jersey ----_- _---- __ New yorlrbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shyOiobullbull _bullbullbull ___ ___ _ _-------__ FellIlSylanis___ bullbullbullbullbullbullbullbullbullbull ---_ __ TM_bullbullbullbullbullbullbullbullbullbullbull ___ bullbull _bullbull WfIllhinglonbullbull --_ _- -----___- _ _

Internal revenne oollecllon rllstflCls lollow SLaLe boundarlCll e~cepl that Ihe Malyl~n(] dISflCI mclnde tho DistrIct 01 Oolumlna Bnd Ille Whlllgton dla(rlci InclUdes the Terrmiddot ~~S~~~t~i Tie ~monnls colleolod by S(Btes are no~ onLirely indicative or tbe Federal tax bnrden or lho reoPBolive Slat slnre the I[)X may be ovenlually bnrne by perlons

bull bull

TABLE 2-CltllIIparalioo inl~TTlal revenue colleCuHls fiscal years 19$6 Imd 1987 by c(JUedion diBlr-icls Slates and TerTit(Jries--ConUnued

CollMUOh oliriclll

Alabama___bull -_ shyAriwllllbullbullbullbullbullbullbullbullbullbull ----- _---- - Arkansbullbullbullbull ---_ - _ - First Oaliforniabullbull_bullbull shySilth CaHrornls__ __ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oolodo ____bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull - - - Connectieut bullbullbull - - - - - - - - _ --_ __ Delawarebullbull --------- Floridabullbull __ _ -- shyO-rgis bullbullbullbullbullbullbullbullbullbullbull _ -_ H~w~IL bull -__ _-shyIdahobullbullbullbullbullbullbullbullbullbullbullbullbull _ _ __ First I11I00ibull _ __ - -- Ei~hth lllinoi bullbull - shyIndlanabullbull_bullbullbullbullbullbullbullbullbull ------_ _ lowa _ _ ------Kans __ - _-_ _ Kentuckybullbullbullbullbull --_ -- -shyLollijon-- bullbullbullbullbullbullbullbullbullbullbullbull -- _ __ Moine_ bullbullbullbullbullbullbullbull --- - - _ - _ Maryland --_- ----__ -__shyM~ellusetts_ bullbullbullbullbullbullbullbullbullbullbullbull__ bullbull -- shyMichiganbullbullbullbullbullbullbullbull __ bull --__ M1nnesot~ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ Mississippi bullbullbull _____ bull -_ First Miouri bullbullbullbullbullbull _-_ bullbull ---_ -__ Sixth MlssourL_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ Montana - _-- --_--__ Nebmsknbullbullbullbull ----_ Nevada ------_-- ___ Naw JIomphire ---_ First Iew Jeroay_bullbullbullbullbullbullbullbull ___ bullbull __ Fifth New Jersey bull ---_ _____ Kew lIfe-deo_ -_- shyFirst New York_ bullbullbullbullbull -_ __ __ Second Now yorkbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ rhird New Yorkbullbullbullbull ___ _ __ bullbullbullbullbullbullbullbull Fourteenth N aw Y orkbullbullbullbullbullbullbullbullbullbull __ -_ shyTwontymiddotfirst New Y ork __bullbull-bullbullbullbullbullbullbullbullbullbullbullbullbullbull Twenty-eighth New Yorkbullbullbullbull_ __ bullbull -bullbullbullbullbull

MsooilRnoo~ Internal mvenua (lnoluding excomiddotprolll~ ~oxl

I P cnto( Incre~ lQ37 (or dllshy

creaia -)

~

$661212-l0

3982607 636278 0 1108 003 06

885 76B 24U OO~ 3amp3 lJ

W -u

135 221 7B

Gg 494 23 2117 mOt-H

1865 020 71M Iipound 21 47 IlIG80277

l1il5871U

-II

bull gt43 OU 38

6J61l1l 49 4507090

1il635200

288702200

3 7G11 05113

~8 BOO M

~ 302 732 OJ - 210387987

183176830U

3405 111 ampIshyZl6 OilS 51

H

0731il1 65H 32071707 51A 018 01 H 36~ OBO 74

12 ZlS 38- ~

0043757 1bull 3m 62 bull 246841 63 1-1(10 80 5Ii 7~21

13701)11gt2 P4- H

33~ QI~1jJ-

- ln 732 71 179 (0middot1 12- 180 Ol~ J3-

Norlb (ollna bullbullbullbullbullbullbullbull __ _ - - - 218 272 321 GO 284 020 422 08 W Nortb Dakota _bullbullbullbull 27919500 300 73UO llrlt Ohlo_ bullbullbullbullbullbullbullbullbullbullbullbullbull ____ bull __ bullbull __ bullbullbullbullbullbullbullbull 40257 2M 05 58 36 077 00 renlh Ohio bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbull _____ 047554731 ll 332 02 14 ~ Eleoentb Ohio_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 536777400 6 81Jl 147 68 Flghlonth Ohiobullbullbullbullbullbull 5O441l47547 50107268O~)ahon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bull - - 3201907248 31763 311i 75 -e Oreampon_ ---- shy 280740amp 61 374130397F1l Pnmrlvonia _______ bullbull _ _ ___ W 277 11610 10615102967 ~1rLh P~onsylnla bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12828 829 88 12378 (H5 21 -

~

JWOoLymiddotLhird PennylvolLiobullbullbull shy 77 234 WO 02 89 2fll 474 00

Hho~e 1l1~nd bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1243000101 8075 000 15 - S~ulh Collnobullbullbullbull _ ________ bullbull __ bullbullbullbullbullbullbullbullbullbull 1351739 92 177336820 Boh nkta bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ OO3n31 63416416 1enn bullbullbullbullbull ___ _ - 7 273 406 30 7934741 01 Firt T~s _ _ 20 40r 270 00 28 liIl5 170 00 Peeond1_lt6s - _ - -- - - shy 12538531 99 14 3M 6C5 41 UtAh_ - 155-171154 I 1lt2 365 16 Vtrmonl __ bull _____ 145630710 85030881 -u VirginiA bullbullbullbullbull _bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbull 13526341507 152 788 337 79 middotlin~(on _ _ ________ _______ bullbullbullbullbullbullbullbull 890131068 10708 147 92 W~t Vjrgillio __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shy 541875773 5 23f 062 43 WisClOnsin ___ bullbull _ --- - - -42 068 957 M 4B 773 621 21Wyomingbullbullbull _bullbullbull _______ _ bullbull ___________ ____ 7010026G 746208 7 lhiHppllle Islaodsbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull- bullbullbullbull __ 38032503 8827H85 -13

ToLoL 2 035 632 870 50 2 ZlB 786 131 45 W

bull 6 8Gd 011 01 IMOO30 00066BO 001 2IJ~ amp7 11451270 42598396 21l 08 7( BOt 007 l2

4911322716 120170 4 172 1G05 36 56111

971507 l6 ~2 G-11lIl

901021 8

bull 872 1iB2 lit 28480504 601l 158 19

7309305 1704 000 93 I 404 01~-2

21~ 6~D II 248 oor 00 ~2 231 t

PAY raU ~AX (~ial SOCl111

lllld C~rrie Art6l lQJ1

ToLallnwmal mvanue lt1011ections

1936 l037

Per oont of In(leMe

(ordeshy creare -)

$1660 574 2~

42506Ia6 Wf25700middot

66970lt793 0802 49f 47 1 3H 061 28 534460768 1620 On 65 2382 107 72 3 505 815 12

11l1l 410 04 302 183 56

tltt ~~g~jr 3613165S9

107 rgt8~ 282 73 85 503 272 OJ n81rgt(Il~7 til 241 (I~Ill

~Il (fJ6 001 04 301W1 J31 2~

16 t30 5i4I 4P S OJ roo 3~

2 073 6M m

10 527 ~02 73 tl72M-4+t 6 Oli 007 38

128502407 lJ 121 07 i 143 75

22 15B 561 05 71134 no 56 ~3 OI1 00617 3~ 700 ll 7P lI rro 7~12

1I72-~7~10 l lOG 0El 77

~

ro

2Il 028 283 8f 2 779 002 39 428601585 202962213

21241 I 2Zogt 62 ot 023 923 OJ 71116~~838 J31217D707

~25076~I~OO

81RiC~900 ll(l~10PbullII 18~SlIi23~8

~

bull 1 79f OZ1 28

1 8IlI 00780 1638123 lIl

06513178 455953076

1110757758 1614715131 374881933

51505082 557803711 2948 10f 58

688 53~ 20 170705847

411 6M m 058 Cl1 43

1087 690 39 Ii 243 2Of 69

21672538 ~017 72430

198330l-199 22824248 30 3804 OIl 00 2 303 llZ3 59 ~072 948 50

11981l 8M 15 9 17~ (lOB ~

21~ 9JO 4A amp014 70S 43

82 4~ 5f-j A4 J12 320 M8 OJ 183jOO95QI 415I8OI77~

2 EJO t83 IS 0 747(l(H m 1~4782-1235 ~H~J179

0 -lOS 675 89 ~270 OM Ol 11 6g 27

1l 7a2 ltgtampI 92 128 356 003 8t

11amp1845-01 68013038 14

360 058 878 OJ z)1 087 GOO 82 5~ H4 503 1j I~ 81l 1000IH 46 227 B91 S9

17 400 ~O 83 IlO~~lrgtIIW

3304170415 108l7l6M

112~28+t788 B77~lOSO~~ 288 ~IQ 1~8 70 52 lilI3 1R OS ~l~ 512- rI

82707071_(2 2313lt121631 ~ 212 31t 71

U 151 g05 16 3 JJd 579 NI

d91~02~32

~Hd0021l8 lil-l~JI4-t732

I J7 (33M lIJmHl8M

4M 501 f95 12 291114[gt7119

134 on 1] 67 2001960018 M ~lIll Sill 39

- ~ n

W

ro

M

~

~

~ ~ ~

----- lIlQ 3~~ 03 332 7H85middotmiddotmiddot~~~middot~~middot~middotI 71 687II~ 7~ t 653 1g5 310 28 2e5 75 307 S 3 ~20 208 381 09

I

~lficu1tu l altJJustmtnt tnS

~

SI Bl3 67~OI 6i11 til 7

1 ~05 31 7l 0771J2lIIl14 41 W~ 3911lII

6 olJ (17] 13 10412 l8970 72~IootlO

I~ 6~J 280 ~2

(084 120 Il 2 13S ITI 61

fj9 OJbull lIJ 1l8~IjJ(Ol61

M 0)( ~g17

61~Il~nsu t l36 012 17 IiJi97middotl71l

8~ 127lW 11 Ij8251tll1S 3gtIlln~1

1OOe01l91 5083 71lJ 01

10I4613~l4QO

20855 270 ~2 j1)~ IS~ 52

35 OlD llGB 14 6032 IIB6 I 70r~ 78016 ~Iro 030 OJ

39B B27(I I OO~ 212 03 S 700 709 B8

75 To (181 56 32~G 42

4iooo05700 H6 lIII2 6~5 i9 104 637 61~ 74 3100932762

8 720 70~ 22 21001 600 37

$2 321 361i 08 733 501i 56

1 rllt53 517 S5 6180501113 amp1797298 fgt()

I 04 540 72 ZI 2tIS 070 55 872851667

1041002447 738266316 201170071

73482661 lOll 1071l~Sll 7018347011 56 51 65amp Z1 5 51~ 390 18 7483 499 16

93 179 M3 90 1741501572 2988 635 1~

56 888 992 36 M 880 ~I 60

1256-1474158 23 13835087

1241030 22 40 726 U5 23

774808231 1 ~9~ 808 71 5 ~M 07314

37400619 2 421 n5 28 94532S163

84 SH 245 n 03-8031 M

5G 2(5 115 40 HIIOBro330 go 525 733 BI 2 145 881 86 18~6a6518

ZfJ041-olItl

282 710 478 28 I 046 573 22

71768656 24 18M 722 58 ll 268 584 81 87 SOl roO 61 44000 5BB 21 707044871

1600288000 1057010814

117 803 639 06 21 8ll 658 16

1 2llll 2S J 29ll 048lG

173ti~rg75

470516[17 P7 ~ r P 7P l 072 IS~ 69 ~ 71~30352

11(gt 333 8r~ 73 1~2tl8rm02

12 91~ 1M 0 58056 7]3 3~

I) 71~ I~g

267794327 276 H3 (()

l 127 7201lt 2 Ill 10905 I 097 51~ 52 9 571ll2 40 2 207880 29 143013760

10 W 2~1 90 3l3middot1 815 02

lO4lIilI(l4 J 7~ 31K 2t 1 h~ ~J( 10

2Ji ~7li ~7 218)10048 2 ~~7 OOli~ Z1raquo1llf16

M90m4 404 6o1~ 22

Z2J78nPI 3927~27G5 2 11IlV51~

t RB~ lIJ

311 110 092 46 l3H038M

02 740 1J( H 2Il 150 386 03 1700882001

11017106203 50875455 43 1109500amp16

200 306 795 25 2533055325

Irs 111 72ll 94 1 GOO 637 ~

7001 [40 93 J 63B 886

3~ l~S 495 10 GI 0)88 005 45 0100371088

5 728 708 61 3230081 59

176308 480 75 20260172343 18 182 519 35 81239 ill H

240J 142 51

TOTALS FOR STA~]S AND TERIllTOnlilS COMPRlSING PART OF on Monll 1IIAl ONE COJfPCTION DISTRlCT

W ~ ~

~

2~ ~ W

-

~

40 -u ~

AlasIre__ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull Colilomio_bullbull bull bull bull bullbullbull District 01 Columbio_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lllinois bullbull __bullbull bullbullbullbullbull __

~100 2fIj 81 lOi ~2 61 21

~ 150 zt1 2 I ~4 48P o4 ~8

06 137 17 lle rol 209 53

A 00 [37 ~O 17G 2lO m 02

6 15

-a 14

MIIJIO OM4in~(l

2218058 J 079 411 62

S7g 388 78 11 (10 4-t2 40 14lUOO(

3270707623

SHJ7oo44 lro 188 s~ 74 17 3~l ~2l gt)

275 ~d~ U8 fgt3

S63t 1lV OS 2141740418 2~ Ufll 450 OG

QO Gg~ 214 90

Maryland bullbullbullbullbullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbullbullbullbullbull_ M ~45 7ot 59 oJ ~8~ ~51 PG 3S ~81l OB234 1136 OUO 70 63 Ma oc~ f11 89 ~70 000 02 U iI fssourL bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _ KawJeoy shy _ bullbullbullbullbullbullbullbullbullbull

41 04) 08~ 00 RlItIgt8l44

48bull75 310 M MllI7bullbullgt)I04

I~ 12

1294 24li 72 26122115

0526281 09 7 730 895 OB

78 Z1~ 2~~ jiM 147 B9 08 7~

105 8J7 288- 73 18087745036

M ~

Nell York bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull __ bullbullbullbull__ Oh10 bullbullbull _ __ bullbullbullbull bullbullbullbullbullbullbullbullbullbullbull

1lS-l 005 liP 7~ 114 M7 Dgt rS

~~ on Jil U I~G Ill OD3 lQ

-5 10

14 733 308 77 1~gl81713

57856 701 73 17400 M5 OJ

78~ 173 923 ~~

I8~ 524 560 24 088000 40g 87 ~OOIOO 406 31

~- io41 080 amp4 I 3D00-481189

Pennsylvonia_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ _ 181 H) 880 00 Ill7 7i~ ~4~ 00 13 Philippna islands __ bullbull __ _ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull Puerto Rico bullbullbullbullbullbullbullbullbullbullbullbullbull_ _ Po bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

525575885 801406-1~

1102 123 85 1157 43amp 2B

24 78 071 92 middot-middotmiddot-K4Mii5ii~ii

3023711 l36 25 306 877 075 ~~ shy801 406 10 90212385

-- j ii2 0~2(i~S33-71 738 485 76 eo WElShinglon bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbullbullbullbull 8891III B7 1 106001075 1404 385 63 3 8~8 238 87 18 764 818 liB 2~ 030 W3 ~

Comprlsec1 port oll~a Maryland dlslrkllM ngfleulim~l adlU~htLotLt In lloctlOns

N9TE-The above figures IncluOo ~m~uot3 eownld Into the TrOIltlUl) (rom dooumonlOlY stamp sales by posITllators M wtll1 os o~oi tax oolloclions on import-lld dilltlilld plril llld WlOBS hy eolloe(on 01 oustoml

- - -----

- ------ -----

TABLIl 3-Summary oj internal revenue collectiont year ended June 501957 by Stales and Territorier 1

P~r ~ent Pay roll tax Pili cen rof micelmiddot Fer eeo~ Totallnternnl(collectioDSMi~ee]lollI I~tol inmiddot01 pay rollhnenu revenUe 001middotInlernAi 0eOe unde the Social lerngtlla~ payinlernnl Security and leotionsooll~ion rOv~DuDreVellue mentsCarries Acts) Pamiddotmen18p8yrnenil

~$10527 l62 73~2 lGO MI sc II BOO ~u 22 O B3

o~OlO

InOlal72 79388 18 _--_ - ll~ 1~005-middot--middot-middot01eg2 ~~l 07 3l72 2~ H4250111 36 m I ~76 339 10 g34 257 9J 8011007380 6Aa115 389 681 OIl I~ 1gt00 442 40 M 254IH1l-l16~521 531743228 22 15B Ill 95 0131i06128 u

23 005 276 28 75 13~ 52~ ~~ ldl534460768

201M8 310 ~50 21 ~~olllOl~ 17 l 3~I Ow 077 115 23048450965 870 769 00 1123HOM ~Tlt 1023124698 238lt197 r 3576020779~ 7 220 ~74 GG 25500757323 o~ Bi~ p~ 132 I 9M 019 22 i1lG4iO04 1172587019 ~00 ~ 096 088 77680 tlo ~2 ro ~l2 Is M

~09 593 214 M172 413 nl)2 00 779 3~ 707 ~T() 23 12 31 I fjl 00851019 51 19555 9JIJ 105 O~ 2 52 42IiOI~85

18 BII 523 385 100 702 42 2 Dll 5213 - - 3T73(H02gn9 1 iOI 0Z7 ZIJ f8 1740042983

1105gt16110992 9tO 44i o~ 420 1 M~ Ofl ~~ 0 M17 I~II OIH 95 1 6J~ 121 20 33911 7nl 16 9rI Jll 78 1082789550 212 S88 7M1~ 89 5i9 095 92 - 1031I~Gn90 iOW 608 912 42 229 118

1IIM61158 15773103955 ~39M 124 489 2~ ~ 22 12ISG8Ollln9 1~ 1t1 15131 288019 198 70 021OM 608

3 748 Sl~ ~~ 52 5i3 151 95 11322 88~ 100 00 1 03 loll I 118 11009 ~l~ elol2 4 M5 512 27 w

217 0 52e Zl1 ~9 105837288733597942r191 ii 222 314 71 I910~I35 58853--120 22 H00 l7070584i 141589515 m4~1~S~7 25 37l OO~ to 00 411610 iO 3 206 570 58 m1 G~ 0~7 4~ f01002232 370 21 00 H 3 ~i8 ~~ 97 77111 895 08 291 J8~ 377 410 30 bull M423

r07roB~13 21G 725 38 153Tl330300 J~2 111 roOO 87 l~ 00 07 8M 791 il 21 78 n(l9I49J~i il24

~fj~7lIJ 7~7 J~O 65 1282 2 677 913 27 101 311 110 912 l~ 270 ~13 00 w 1114~1~1

03279 92 08

17409 M5 91 605 2G9 laO 40B 31 5 7~13t 71~ ~78 21 M 22078302Q ~87 ~[tol3 10~31 ~i llj6 58 1~2

1 001 lOS 16I ~30137 6~J 517 ~91 13 w

~8200 ~~~ 716 02 932 U 478 671 U2 319 87700 441 ~

176431828 23 R9I 637 1379~S251ll 0036

17UG79811 7 1lO1 O~O 931 W2 a~~ 150

Stall aod T~rr1LarIOl5

Alabama _____ bull ___ bullbullbullbull ____ AlElSka _ ___ _bullbullbullbullbullbullbullbull ___ Arizona _____ bullbull __ _ __ bullbull ArknDSrIS_____bullbull __ bullbull _bullbull _____ CalIforniabullbull _____ _ ______ _ bullbull Colorado_____ bull _______ bullbullbull _bullbull _ CODneotieuL_ ___ _____ bull Delawae___ __ _ __ __ _ Dlslliet of Columbl~ ____ _Florlda_ bullbull _bullbullbull_bullbull ___________

g~~it ldabo___ bull__ _-Ulinols_ bullbull __ ___ bull _____ bullbull ___ rndlall~ ___ bull ____ bull __ bullbullbullbull ---_ rowabullbullbullbull__bullbullbull _bullbullbull ____ bullbull ____ Kansas___ bullbullbull _________ bullbullbullbull __

f~~fX~t MiDebullbullbullbullbullbullbullbullbullbullbullbullbull_bull __ _ 1gtbryl~nd bull_bullbull _ ___ M ossch U5t1$ _ _ __ MI~hlganbullbullbullbullbullbullbullbull _

~ ~~~c Mlsour bullbull_ --MODhu ____ ____ _ _ - Nbkbullbull _bullbull ----_NVgtld~ __ __ _ Naw H~mpltiabull_ ______ Noll Jtr1ty_ Naw Mbullbull1lt1 bullbullbullbullbullbull ___ bullbull __ Naw yokbull ________ bullbull Noth Cuolins bullbullbullbullbullbull_ __ bull __ Inrlh Dokola __ _______ Oblo ____ _ ______ __ _ Olrlhoma__ bullbullbull _______ bull Orllgon ___ bull __ bullbull __ ___ _bullbullbull __ PennsyIvania_________ ____ bullbull Rhode llond_____ _bullbullbullbullbull _ __ South Corolina __________ _

Population 01 July I 1936

(Bur63u or Ihe Census ~tirnate)

Per oent or lltJtal

population

2~2

00

I57 70 bull

~O l-Tr 2 J7 I~

00 ~

1P7 I 4~

22l IM 60

130 8 3 371 204 1 ~G 307 LoaO w

~ 3

1000 ~

521 00 78li

1401

Houth Dakota_bullbull _______ __ ~g~ 000 M TenDe_ bullbullbullbull __ bullbullbullbullbullbullbull _bullbullbull _ 2 AampI 000 122TfS __ __ _ __ bull __ 6 117 1raquo1 ~n Utbullb_ bullbullbullbullbullbullbullbullbullbull _ __ _ _ ____ 5WOOO Vrrmollt 3811 OO~ ~ Virginia __ 2071000 0gt ~ nSh~~toO _bullbullbull ___________ 1043000 Lli

t 1lima ____________ bullbullbullbull 1830000 142l1lYlnsln bullbull ____ bull_____ bullbull _ __ bullbull Z 008 000 2 2~ WyomRg _ _shy ~ Phili PlIlle Islands____ - _--__-__

Total __ __ _ _____ ____ 128016 40CI 00

Th flgll concerniD~ internllremiddoteDLle receipt II

Income (ino1udshying exooss profits)

tM oollectioDS

16 701 2OB 6~ H4O(mM

2nM 901 IJ 2 5~1 3JO 2(1

125 =to 9i7 52 I~ 4Pi 0-1 39 1l7H5l200 6J IM318~1

1175~2U30 23 14B 85~ 09 It 77-t ~OG U ~ OT ~OO 93 2 02l 404 99

204 m 335 BI 30 ~T4 Q28 ~3

11761298BI 82H47lU 1~7~1200H H 16~ SI 91

G 971 000 50 ~~ bJ~ 003 80 00~M022i4

15090191830 25 (121 231 00

29717JI30 -lB 3rgt8 437 IlO 2 ~93 25 (i 6Q934101 242087a 6l 38811lt99J

88 497 86~ 2 111301~52

5980801072724 ()45 1)(0 11

7~8 SJ2 B 117OJ5~1210

171723B~6 6 1)(8 D~ 43

1G9 Jl9 amp38 ~ 13 ~Il 003 73 ~rrr 9JS gO

885 W~ ampI 13324 gt21 ~I

M 45 7115 27 ~284300~2 2 013 ~07 59

21Gro01G2 U 413 7M 00 11 0(1 ~[l7 ~2 20 151 2~~ 41i 1J~H600

_-__ 2 113 76~4B111

Fer eent 01 inenma tn peYmiddot

lOenl_

o31 0

M

57~ 71

21~ 245

1n7

M

00 911 1 41

72

~

M 416 Mro 2- 201

I~ ~9

H

~07

27 2 ll3

oo 5 ~9 7Q ~~

7 7~ M

M

ro 15

00 00 00 M

110 00

1

~12 37l ~~ 7 Bro 79B OJ

~~ 208 ~tL1 m I ssi127 55

821 WIlg 1~249J 71lI~

JO 3~1Il11 85 ~OI442~88

~I9813~07

T90~88 312 4185

2 213 MI 523 73

191I

00 M

6M l7

218

00

m

00

228 9Tlj 87 2111 WJ 48 5 ($ rjf ~9

1907084 4(14 ~35 22

~21S270j

~ 8~8 2l8 87 211180110 4883WI~1

2936UM ------shy ---_ --_

M

205

w145

~ -----_--shy

1 fi2ll 818 8fi 23358495 10

102 092 625 33 5728 798 61 3 239 081 59

176 368 ~80 75 28 630 593 38 181825390 35 8123042444 2401 HZ 51

332 7H ~5

0lt 00

210

~ 79 00 a~ lt5

26574530784 00 bull 4 653 195 315 28 00

gi~eD in tbi mt oiiCl rrom such figures Cllrrle~ In other TrerlSLUY sttmaDIs ltbowill~ the finBlloial oon1itlon of the

2 8MOOO BI~

~O~ ClaquoI 2 023 000 801~ 000 IOM OJ 1731 OJ

259000 GI~OJ

1 r12OJ 3011 roD

12 roJ 18000

1ampHorX) gt ~ (J)l 2M~00 I BB~ 000 2 8131 1raquo1 ~122 000

853000 1 li7~ 000 4425000 4 ~S3 000 2 (3 000 20031raquo1 3059000 ~I 1raquo1

I ~rgt4 1raquo1 100000 roSOOCI

43lSOOO 4221raquo1

12 gas 000 3457000

703000 f 713 000 2 ~ZIJ 000 10171raquo1

10 13~OOO 081000

1860000

----------

Oovornmont beoall tho former rcpresont ltIllection5 by Interllnlmiddot~vnmoe thrryu~hoLJt the country includlllg deposits by posmnI o[ Inwnls reehe~ lrom I~ of docushym-nry slamJlS sn~ deposits or internal revenue colleete~ ~D ]qu thllllb cutom OmCYS whilc the latter represeut the deposits of the clJ~rl i~ll ill th~ Tr~o~ny or ~ellosishytSj JillJl the flseal year concernd the dlllen hing luo to th~ b~t thnt ~omo ~r t~e ooltectlOns In thelatte part of the liscal yonr ~nn nut be dfp~ltj )f lire llot reported to tba Trfolry as deposited UTltll ftfter JIIM 30 thus cryl~K tharn iut~ the fdllWillg fucal year as recorded in the stnteme11ts ~howin~ the ndtion ()f lmiddotbe Ireasury

re~ r~ceipt are crediw~ hy the Stale In which tha 11oti~ns are made r(i~t3n tbo various States do not indioate the taK burden (of tbo reXcUvo Slalll~ ~inoe Ihe [axes may be avntnallybornebypersonsinothorStato

bull InoludCd ]lo~tIols for credit to trust fmd~ as rollwlnCOllle tmiddot~ on A)aka railroads (Ao or July 18 19lfl _ bull bull bull _bullbullbullbull __ bullbull __ bullbull__ _ bull __ bull bull t4 005 00TaK ~D Philippine manufartllred prou)ts (Act of Ang 6 1909) __ _bullbullbullbullbullbull __ bullbull bull _ __ __ _ __ 145 071i 73 Ta un Phlll rpln~ eoconrJt 011 (e ~Q2~ Revenue Aot 01 193-1)_bull bull _bullbull bull bullbull __ bull __ _bullbull bullbull __ 1812780900Pax on Put1 Hie rnellulertrJrd prooiucts (Act of Mar 2 1917) bull_bullbull bull bullbull __ _bullbull __ ___ bull_ 221 47

18 ~7 17446

00 T AE~f 4-Summary of 77lonlhly illlfTlllIlmiddotrevroue tllZ receipts for the figcIII yellr ended June SO 1991 by BOIlTCU

Bour= pI ovenuo ~------T------ _OT_ I

1 ____-- ---_---- ---___________ I I----~---II-----m---r--O-----I--N_-=--_I-------InNlm rmiddotprltllltgtlt BndunJut-lnrlchment lJl]CS

Corllou inoomo wisbull _ __ bullbullbullbull _ _ __ bull S2P oco ~23 ell t2J 333 Ul3- 72 0149 63 150 22 $20 017 jq 78 $19 4~ 26 lYl $1503 m Giol W

Ind Ivj~~llooome tur_ __ bull __ _ I I M2 51~ 3 134middot~middotgtH middotmiddotImiddotmiddotmiddotICbull bull 9 321 lOO M Tot81 nmme 1m bullbullbull _bull bull _ bullbull bull _ 40 liS 138 03 Ill liM 090 28 ~4 421 j 12 83 31634 1amp7 21 ll OXl 922 1~ ~ I 17~ ~5 99

]orcrmiddotproll~1 IB _ bullbullbull bull__ bullbull 1048 371 2 028 140 32 4 N4 lrn 81 80~ ~96 80 a13 114 II I 1gt1 ~IJ~O~

nlol__ bull 4110060928 280-180U3211 nJI LI onrio~mrl__ (Til bullbull101 J11 ](owour H 01 bullbull191Il)_ --- - ----bull bullbull-- ---I~--~--~~~--j~I~--~~--~~~~I~~~~33~j_ ~O2~3b3000 289ml4~0~5 1~~~--~--~~--I~~~1~=l~IJsectj~~~~~n4916MOJ 2lr2~jor930

C~raquoILlll Wick ta bullbullbull _ bull _ __ _ __ bullbull bull _ _ M M7 amp55 46 gt1880 roil- IlK J7 612 ~13 b8 6 402 300- 82 610 228 S-l ~ II 400 II1l EtIllc lax bullbullbull _bullbull __ __ bull bullbullbullbull _ bullbullbullbull ___ _ bullbull _ bullbullbullbullbull bullbullbull bull bullbull __ 29 DH t62 4S 9 607 ~51 34 Ill 4r 400 S3 6 758 50-1 III II IllS 24 00 4 ~[Jll rn 2 ~~~~~~ -- -- ---- -- ------- -- ----- middotmiddotI~~oormiddot middotoooou~~oomiddoto~~middot~~r~ N~middot~middotmiddotI~middot0 i~romiddotmiddotogt ~~ ~

Dltl11ld spirils (lmjlOrlld) ~ci un__ _ __ bull_bullbull _ 18UII217 2 700 71gt50amp 1 817 iI gz 2 amp2-1 004 21 2 400 II~ Sli ~on ~L 91 llitlllrlt1 spirits (doTl~t1~) middot_clse labullbull __ bullbullbullbull bullbull_ __ bullbull _ 1712 70~ 31 I~ 822 742 2ll bull IB nlT 26-llli 2 WI 928 31 21 4T~ 713-1~ 2l ()Ill i)2 9~ Dhtillcltl pIril reetIfle Ion 10x_bullbullbull _ bullbullbullbullbullbullbullbull bullbull _ bull (l7 77(1 00 Jlj) ~22 38 831 011 Ii I ~n I 7l 1 4~J 481 44 1 ~1~ 204 40 ~1II1 cr Iorkllog wlc mII~ls mc (llnJl(lttlaquoI) r~cjo leu bullbull bull 3~ 358 41 2-1 09~81 ~~ 91gt1 an G3 r9~ ()I 83 ~4 fl2 l2l 111 71 HIIII o norkling w1e offllse otc (lt1OIllrt1c) lI Isx_ bullbull flO 78~ 17 303 170 2l 42O610M 3IlH7 38 (17184215 770 7lS 2l 1IeltI uelt for lorlIrylr~ ~wrot I iabull bullbull_ _bullbullbullbull bull 20~ ~Ol ampI ~7 ()(Jj 35 1Jl3 00] W~ 391 Zgt~ 40 127 00109 221 82 ~ ncctl~middot olall and holriltllic llquo dlts mlluuflltllurers ~ lUlls tPltltJ1oilshy

1M) _ _ _ _bullbullbull bull bull __ bullbullbull bull _ 3 053 (I~ Gl 888 MI 72 3lt2 010 24 n7 379 00 HI 721 30 1M (97 ~9 CtJlmI for ditill 1lrllll Intended fm eXJlOrt __ _ _bullbull _ 0 21 30 5 ~O 12 til 3 Il(I bull 13lgt 50

lLltlJl1lmpslodltHIIfltlplrlt3hotlledlnlgtond bullbull IOGlOO 3lHI00 31000 5OOfIOO ~2lsOO 763200 CltlDtaI1lTlIlml JIll1nrTuln~AetoI193ol) bull bull __ bullbullbullbull 756S24~0 613 33-05 m4J1D 1100Ol817 12troJ Iill 12-11(1(82 ~ l(WIr lam (LiQl1or TBlr~ Act of ll31) _bullbullbull _ __ bullbullbullbull bullbull __ t 810 13 1l15- lO z 1~ 2D H 17 IS 2 191 93 ~1l1 19 ~melltrlt1 mnl1 IIqua __ __ bullbullbullbullbullbull bull 34017 6115 B7 21 0lt15 56 49 2 J3 roB 09 21 ~3 om 03 17 W BOG so 10 4R l HJ Zl

Ilo IMI BU(] wholollllh jn1 io molt lIquos (peelsl U )_ __ bull J1jC~middot1middotj~j~Io~~middot1middot00-~~~I ~~tmiddot1middot~~1middotI-~~~=middot OO~t ~~tJ~~~=t~=M~ 1O~~~middotJImiddotjmiddot10101 bull _ bull _ _ bull bullbullbullbull __ _ bull _ (oDI~400 a1 5191l9~97711 4~OOIIIIR~2 2811875510 amplr~51l697 ~Br~11)3

lohlJ~omal1thlI GI~o (lor~L bullbullbullbull bull bull _bullbullbull __ bullbull bullbull _ _ 1172 873 0 l )7~ ISS 2J I ~II 13141 I 392 032 ~9 1 Ill 917 57 ll4a llJO (II] CI~o (s0181])__ _ _bullbullbullbullbull _ bull _bullbull _ I~ 043 OJ 9 ampi4 3 11l 64b 13 12 SM 00 J1 19-1 OJ 8 WI 70 l1~MoIWs (l8JVe) _ _ bull bull bullbull _bullbullbull _ bullbull _ __ _ __ I 237 flI 1 0Cl 12 1 6lI7 GIl 1 2SO 8S 2 oro IlG 1 rI1l 05 CIlWltttw (11) _ _ __ _ __ __ +to 403 413 30 4(1 200 7M- 43 032 218 gtl ~ 005 72-1 R2 ampI 071 41 l~ 30737 tm 81

~~~~ 8~b~rmiddotP~~~~~middotIirmiddotCmiddot - - I JBD 2i ~V3 41 31 bullbull ~~ 0lI~ 65 651 ~1 (XI IgtIG- 2iB 101 630 lIio 61 CIJlIretle P3f(rlt od 1111 bull __ _ bull _ bullbullbull _ bullbull __ 5~ ~~ 1 ~ ~~~ ~1 tsrt Ol ~ g~ ~~ ~ ~t ~ri ~ ~~1~i~

Jrof denl ~o~lll et~ bullbull_-bullbullbullbull ---- ------ ------ bullbull - IJ~~Jjc 10 00 ~OOtl~~~j~tl~~~t1tl~Jd~jOO~al1[lI~l~~8-Tiri~middotiii-_(~I~-~-~I~~-~_~-1~--middot------middotmiddotmiddot---middot----- 51 ZOO ~2 521~~~1~ 49750 2(Ill 00 40 OO~468 SI ~r87~ ~~rI~ lB3 9~

IlGfllt of 1nltobtJfI~ lultmiddot1 of opital stock 11middot 01 onU8noo olc_ bull z 179 1M 58 24 Ij 00 2 Iii 20~ 9~ 1 2 2111 434 lIB 2 110 74B1lG 2 73amp ~7 29 fopllaJ lock 80lt1 lm1Ia 11Ilet Ieuro1l Or Ifale _ _ _ __ I lIM 2l1 4 2 l4~ ~92 Sl 1 931 rI5 GS 2 18 t 1IlXl ~O 2 963 768 01 8 117 31 lJ

~11l8JaOO aU700nbull -- hllU lYl-l ns] of poltIUCl (fuum d~I1YTl --- bullbull-------- ----- I bull ~~ I Tlt275 ll~ 0 J0~(1-l4S0 ~71111I10 ~6129700 425 07amp 53 7 O~S 31 141l~I3lll 1011(114 1o17i~~ IO~7 72

~ ~n1 r1l2 l~ ~IJIltS 7l r7 ~~oo sn M 8 70ilBOI ~~ I) ~77 01~ Oil

3 II 410 ~2 231~321I1o 29rollOlo~3 1S-g~1l21)2 2lIl~Oampi

1JOOlO 82 191 13 16 905 10 15 7241 oorBl11 7M31iH MS~lJOI HI3J(J23 2SO 1m-12 401Jon~

22 M2 371 57 18 119 75-80 21 tJ2 801 Sl 1z1lSO1lIlmiddot~6 Ill 483 458 21 2 7ir8Wl~ z 72-1 5ll IS 3 251 ISS 52 2 U91ll6 51 l SlS 005 21 3 4~9 73lI 611 3OSOSI2~7 2 U80 8~ ro z029~7141 a J8lI 013 10 liH2amp1gt7~ 1171 40 ~J 1301 rolll 40 I ~g3 961 74 1SMtll7r

Zi~ 4~8 77 ~21~~8 0 70s 16300 IlmiddotH )9791 MI in ~I 702 lfll 00 IOSu7117 7~481M 22~ llO ~9 r0ll9 (f 11

4 u~r I J 11 t Illl ~(j 33 ~IO~ ~S (11 1amp1~t5lO 4 l13 0(2 47 ~ s~l 56 77~ 1laquo4 82 ] rillS 108 0-1 rll9~62J I (130 ~83 00 1~ rl2 90 rolll 0~2 3~ ~~g 1~6 67 -9 030 II fl(( atoll U

lllIl18a1O 31751121 52 l3amp 4r 1(2 t19O 00 ~IQ n9H 5~013J9 4M Olr 10 01 amp2 rB J2-ISO_SI 22 ampSO ill amplI42l2 lll U4 71 407933 amp0 -=00 274 002- ~I

3W5W 10l5827 2~fljM 14 Zl-l 39 7lt192-11 4(1~72 70 15 (I 100II00 587344 10119515 81 025-3 OJSIIISI 101008 M 00 71~ 91 I tGS------- ------- -------- -------

4~ 265 m~ 38 37874 9~O 3~ Jil [j0 07~ 01 Zl Zlamp 1~ Ill 3 ~211125 a7

2 70t 8S7 92 1751zl170 2 JlI~ 216 rlll 1445 293 ~n 21~7~97 95S 902 03 O~7~3114 limlnl M 720 73amp59 IfIJ S(] 21 Ill1m8 2J 141dl It HImD 152 9li7l1 IU6lI743

I 38t 107 i4 I 1lOIl ()I4 71 1 07 1iBol 100lt6i393 ~19I~00 001 2111 OJ d iJ9 Tlt 400417~ M74~+t O4Il47amp32

1572 20 I 18100 1014 f 1 I 2l 213 Jamp4 01 1311M4IlI I~ JR 36 122 MJ 4( lUzsrOO 29(1]]30 14412 ~1 (9 1103 7~ 13nl I 2302207

2 ZlO19121 27ll1 133amp4 2M7Il21UI 2 ~35 81 53 2 8M o~ 45 76 008 03 71 r44 m I 69~U~ 74 189 ~I 70ll~ Ill

3~3 M ~llloo II~ ll 233 H 1~ 00

00 llf- tl115138 ampIi 8972amp35 08705]8 O~ 25l 01 84 311 02 21 2-I~22 496 ~ gil- ampI

8 bYI 825- fil 7001974711 1l7IO 4Zl 52 711 1ltG- (II 0~2a233 18

24 2IlO 51 middot~5ij-37middot

131149 410088-----4677-62 1908796 1853522 ~t mil 2J

~677 ~2 1iO ~H ~7 2-1 226 ~~ 2270511 lIl 3l1~ 7~

(]mnd totaL

1lrpllollo tdrlnph f8rllo ont1 cable focilitles 10BoOO frogt etc _ __ bullbullbullbull_ I 14~ middot13~ I)

Sllvcr bullion nlc M If(rr~ bull bullbullbull _ _ _ bull 3C

25OlrlIZJ~ Il 407641amp11i~1 lOCI 2471lQ782 I (I ~2b (11) 07 ~7~ 632 ~~ 13288 326 ~~9 1]

M 100~~ ~~~~ - - - - - - bullbull - - - - - - - - - - - - - - - bull - - - - - - - - - - - bullbull middotmiddotmiddotmiddot1 ~~middotmiddotmiddotoOmiddotmiddoto rI~middotIdeg ~ I~-~~~ 1ran~por18 lOll of oil by piPlt ]100 bullbullbullbull bull bullbull _bullbullbullbull bullbullbull 81 408 7~

~ 01 Ie-rlr~ll ~Ol __ bullbullbullbullbullbull __ bull _ __ _ bullbull _ 1l2 ~5O 0 ltlml5loo to beetorl concltrlll caharetl [lJc bull __ bullbull bullbullbullbull__ bullbullbullbull I ya ~g ~2 Club d aud ioillllllon fflfS bullbullbull __ bull _bullbullbullbull bullbullbullbullbull bull bullbullbullbullbull i02 ~71 9)

Adult[lmtcd Dnd PJ(l(lSj 0 rtnltlVlltld bUlle mlled Dour 9PltllHed ch~ 2 nl (Ii (llrom~rgarine 10Dll1ltlln~ tllciol tlllleS bullbullbullbullbull bull bull bullbull 47 MI 15 lootl ududln~ prrl1 tMr _ bull 145 2lS 42 lnrolllU cte oils poceM (~O rmraquo Revene Acl or 103-1) _ bullbull 2 83~ 117 15 C 10 potroleum pcMesed clc ( M4 fiud 005 Heou~ cl nr 1931) __ 71 4~ r 00 Nor IOT1 Im ADL _ bull _ bullbullbull bull l lW 00 Hopcled tB~ Of] IMLe candy cDrm Ivlltlnlt1 solt drinkS ~~lr COo

ntmt Bud Jecly bullbullbullbullbull __ _ bullbullbullbullbull_ 225 287 23

p~)~~o~ ~~~_~_I~~I~_~~~~~_~~~~~ bull ~~~j~~~~j ~~middottl~~~~~~~~J~~~~~ Id~~~~~~~~ Soeiol Sncurilv ACl Title IX (rmlloymenl ltgtf8 Or morel

n~I~~~~1~=~~~=~~~_~(~~~_~a~~~~~~~~~~~~~~~~-~~f~~

IJ~y(n~ rord bullbullbull _ bull __ bullbullbullbull __ bull_bullbullbullbullbullbull_bullbull ____ ~7 104 30CCCI------CI_--

]011 _ _ _ _bullbullbull __ bullbull bullbull 1 ~2 7S~ ~J

Mouu foct Irerlt COC 11 Jubfe8hll~pil__ _ __ 23llIOG ~~

lIrQwe ort nlt malt __ _ _ bull bullbull bull I 151 67G ~O Itehll_ bull _ bullbull __ bullbullbullbull __ 4369li I namplllJn~ _bullbullbull bullbull _ bull I~ M2 jOil 75 lpelrltBl eoel1Y _bull _ 2 521$ 0 TI Bnd IIIn tublt~ _ bull bull bullbull __ bullbull __ bullbullbull ~ 5~241 80 IIt pepBlati~n etc__ bull bull __ bull __ _bullbullbull _ _ J 00 4J~ 11 Arllel made 01 fllr __ _ _bullbullbullbull _ bullbull bullbullbull _ 5 II~ I ~

Ill [omoblle I fle bull bullbullbull bull bullbull_ _ bullbullbullbull gfl-4 58 02 i)lI automobile oml 111001lt108 bullbullbull __ bull bullbull_ __ bullbull __ _bullbullbull bullbull _ 7 7(j( onl 22 fnl~ M Qccossorle for onlm 11 bull bullbullbullbullbull _ __ 40 502 UI H~I~ 5ltt nbonogropll rro-rds de bull bullbull bullbull __ ___ _ bullbull iI~ 71~ 31 Mcdul011 efrlgnlolll_ _ bullbull bullbull __ __ bullbullbullbull _ It-2 l711 25 SllOrtto~ (oltHh_ bullbullbullbullbullbull _ _ bull bullbullbull 3amp4 107 21 FI(lInm ~heUs nod ltllrlrldJS bullbull_ __ __ bullbullbull_bullbullbull _ ___ _ 2Jl 212 Ill PIlolS sod fevltgtl~orsbullbull bullbullbull __ __ bull bullbullbull _ __ bullbull __ bullbull bull 11019 (rII Comora 80d loos bullbullbullbull_ _ bullbullbull_bullbullbullbullbull _ __ bullbull_bull __ 143 91S 00 Ch~fng gUm__ __ _ bullbull __ bullbull _ bull bull _ bullbull bullbullbullbull g6 180 l7

bull e C

~ C ~ 0 C gt ~

~ 0

bull ~

0 ~

~ H

bull~

~

~ Co

~

00

=shy

TABLE 4-SUflllnary [lj lnoflthly illlufI[I-UIfflUe taL TfCript~ jrJf the fiual year ended Junc 80 1987 by sQurces-Continued

Bom 01 revenue JapLlllty Meh JuneFebruary AllIn

Iocome1lXces-pofit nnd Imjllaquo~nriehmenLtaxe (Jorr~mli~n inc taxes __ bull __ $24724 79 49 $Z7 no 73t ~I fZ77 190 000 22 $27711302591 $24 146 058 67 $2S~ 713 5U~ 01

2708001096 1~ 802 3 2l 2)32l27~186lndiyidu1 inonme tgtXos___ -------- bullbullbull - bullbull -bullbull-- ---- ----- 20 521 437 82 368[gt4 l ~3amp 1-~~+iyen~H 1-c0r~~~ I--g~f~~~ Tot1 income toxes bull bull __ bullbullbull __ 45 246 Jl7 3l 64 0CI1 IIZI U4 V OO~ Po 5 5oU3f76H l2 910 593 ~5 55~ 16 ~72 86

EWl)(Jnt t~ltcs _bullbullbull bull bullbullbull bullbullbull __ bull __ 127 WO 64 M7 ~W kl 3 [lOll fIltl lS l rtfgt ~5 [4 IP~881 f ~9 020 00 ~33~~11 9 Zln IS 2 378 ~2L 33

~l n~~ 013 ~o ~gtlH Ol~ 615 2~11~1~r~~~~~L~_~~~~~_I_lI1wvemle ~~~_~f~~~~~IJ~~~~t~~t~middottIJ~o~2~~J~t I~i~~~~j~C~tIJ2~~~I~~~~~tl~~sect~fr~ I rR~ital tock tax bullbullbull_bullbull _bullbull _ bull __ bullbull bullbull __ bullbull __ bullbullbull bullbullbull _ 240846 00 266 235 GS ~lo lW7 110 Z71 o~r 3 ~~O 2)~ 01 I 18(1277 9ll f~ta(- elllt __ bull bullbullbullbull _bullbull bull bull __ bullbull bullbullbull __ bull 22 320 894 03 26 126 lie 27 28 87~ 951 00 30350 6lU (l( 93~ 15~ lJ U 28 3S6 01

8m ~i 19 6raquo 024 6~ 2 In 2fgt9 23I] L[llubullbullbullbullbullbullbullbullbullbullbull _bullbullbull bullbull __ bull _ 727 535 27 786 O~l 29 l4 372 24o+~I~~Jo~o

1l~uor 3~ shyDi~till1 llrits (imported) exclgte tax__ bullbullbull _bullbull bullbull __ 2339 89 7~ 2 085 889 H 2 M USO 4a ~ ~51 914 13 2~ l lVl3 16 2r1201561 DiotLlI~ pims (dometic) xclse tax __ bull _bullbull _bullbull bull bull __ bull 15 681 W2 22 11 800 t8~ 71 20 O(~ C97 12 IS~ltl~n ill 17 7Z-l tj~ M 16811Q0212I)iji Ilel liits rocti6eation t~ _ _ 03681 I OJ 749 oro 71 872 lQO 7~ mH9 8l8 ~~tr 731 21~ 32 ~till or rr~lin~ in- cordials etc (imported) exci tu~ __ bull bull aa 1(J4 211 ~ 3~1 3 5l0 IV 36 lIT 116 ~~bI37 21 3976295 Stili Or r~kling wines nIb) etc (domestic) excise tax 401 7A7 01 377 421 5~ ~OO 7JJ 0 10( 81 ~1 an l~l ~8 3lamp 23~ rgtG 11Rn[y 1Jj~lt1 for fortif-in~ sweet w loe bull bullbull bullbullbullbullbull __ bull __ 1 ~07 42 laquo 118 4 3 70~ 12 I) 12900 M~133J 52859 lJ Ileeei fie retsil and wholesal liquor dealers JnBIlOfacturer5 of sUlls (Special

tlm) _ __ __ bullbullbullbull bullbull bull bullbull __ bullbullbull __ bull __ bullbull 127 744 10 SD 12 il 86 02-3 ~~ 772Q271 88 78~ 3~ 2 lro l55 80 Slam1 fQr 1iWled olllrits Inteuded rnr export _bullbullbull _bullbull __ bull bullbullbull __ bullbull ~ 80 14 20 2 W 2on noo 00 Cooe tam p [or ditilled spirit bottled in bond_ __bullbull __ __ bullbull __ bullbull __ 2 232 00 6 ~OS OU i ~lO 00 450GM ~8~O (1(1 1710700 Con[nl no stamps (Iquor T6xLng Act of 1934) bullbullbull bull bullbull __ ~55 938 00 867 772 ~8 787 ~~ 08 S~I 1M 4~ 70771513 073 77 79floor te (LIquor Jaxin~ Act of 1934) bull bull ___ 3 222 05 74 ~flt 10J 65 r~~ 97 (1 H~~ 1~IW flUenteltl nalt liquors bull _ __ bull _ ____ 15079 723 ~8 15 701 O~3 21 10 WO 2JJ I~ 2 56 lOCo 4g 26 14n ~IO 76 3~8fJI80L26

57 ~7~ 10 ~7392 27 1082385 H ~712~[j2M -Hro1l~IOO M 278 605 ~9Il~t -~ta~ ~ ~~ ~_~~~~_~~_~~~~~_i~_~~~~~~~~_~~_~~~ial taxs) ----- ----IJ~i~~t~~~~~ I~~~~~~~~l 1~~~jI~j~~1middot~~IJ2~~b~

Tb~ m~mL[MtlJes Ci~ar (Ig) _ _ __ bullbullbull __ _bullbullbull 831 628 20 857 3amp2 B~ I HOS5~ U I 096 2Il4 5~ l~~9gg4M 110282V07 t1~6r~ (Small bull bullbull bull __ bull __ bull _ I~ 71G 8 ~rlA n U ~5~ ltIIi 11 ro113 13 ~21 ~3 14412ii3

206~ 78 1 282 (15 J 114 00 I S-lltl 3~ I~ll~~ 1312613~~~~~ l~ik-~~~~~ 40 308 802 98 30 ltl~ 2Jl3bullI~ 3S375~~l8 3d dlO (lI8 8J 3921011737 42 776t174 16 SnurT o( all dese rtione_ __ bullbull bull _ __ _ _ __ bull 3520057 li2r +I 87 I 9~5 I~ 58] n~ ~6 i2 S-I 4S 53305615 TobflCeO chewing Ild smokingbullbullbullbullbull__ bull bull ~I01 500 37 ~2)J 46~~ b 018 130 72 4821 H4 22 ~ 4~ -110 l~ ~ (l1~ 547 74Oigar-tle papers and tub bull __ _bullbullbullbull __ bullbull _ bull f) ~95 3 8~ ml 38 77 550 19 9557230 9~851 ~~ g~ 32 M If dalar lannJ(io5 rlo_ bull _bullbullbullbull __ bullbull_ 31000 HJOOO middot100 ()() 181116 4H34 8086

TotaL _ __ bull bullbull _bullbull _ __ bullbullbull 42 701 201 sa 4ii103144 78 6324387064 4531015773 4~ 221 473 811~5 80~ )]7 10 I Siamp In~s (TWe Vlll ] enw Act of 19116 as amended)

Dand oj iodebtednes iues ~f pH] Inok 1~~n of ltnyerauce etc) _ 2 ~W fJ(j 01 2423 (151 ~4 2 -4S3 17K ~9 ~19( 457 51 2 2l7 ~27 14 OnpHal ~tocll Bud similar lOtetbullbullt Ie r traDlerbullbull 3 111(1 Q~r~ 40 3743 3G2 59 3 225 56- 70 21amp 7Z1 2n 1615 0714

---------------------_

ro~ 8~8 ~ 3921009i 02781689 ~30 orLQ 16 H3 689 71 403 3g8 10 37463280 279 gOO 20 210 021 40 10130000 1011232 28403 ~O 22 23V 67 1 ~39 28 B 079 0C0

708598285 6231 n05 94 6539 509 85 ~ 243 707 68 4 446 567 59

2 OW 705 44 201729336 231764029 297186312 20[Q212()o 8 Jl6 08 592270 30 f6Il 57 4674426 5079376

~30 33t 00 002 243 00 8H 017 67 753228 GIl 1 IH GOG 13 1~56t 131 38 12970 V80 ~(j 1309159284 16287 OM 01 17gt6146861 2 ampIf 821 rs 3 580 935 74 2 904 212 77 302lt483 44 2 937li93 1amp 2215JI1 98 3 082 081 78 256377498 ~4~9 122 91 24369~0 1190701 00 276968900 141792809 116851087 16871233

505303 J9 36712999 355 JI2 H 34098220 293S43~4

WO f25 05 2lH 786 70 66728948 1 lt-18 789 69 1008500 20 5 350 368 H 2 TIll 58116 4f3180939 9 799 852 38 101132707

822)74 76 628765 II 05415 3 I H6817 57 8133~8 n 4f-l8o~41 360922 38 331m850 329074 II 39464150 ~Il( 130 94 0)20914 l QZl73 [oS ~ 219 20 2 971i63718 11)) I~2 IS 4lo3UI-l r40365 U fG9 08 7~ ~lO 524 58 21269103 llgt 451 ~2 136 )fi~ 64 ~30 140 ~3 465451M

7 3GJ 41 16 lO9 Sfgt Ii ~gt8 81 II 591 lll I 1071755 10561958 o2P10ot 71 071 21 7~ 3)0 11 11823573 M831 J7 7fd]33~ )8 ~ 10 ~5 ~~c 6Ii 89931 86

34012M311 ~] 335 n8 Ill ~~33)S46~P i 45 If1 57S ~t tOil 670 00

I 5ll~ ~Il 88 2 1043[9 2~ 1777 3m 00 I 209 17J ~7 2129~3106

8~8 l6117 11Y5 l~~ 23 SOl 2l16 JO ~7r4IO~L 960 54 31 ~2 US~ ~2 1584081 lSI bull 0 3gt l(l(lrti6~9 W4bull bull72 23

1~nS52 YI l~~94[)lt( 1Ii9 68~ 5) 1~7 119 30 ISB 775 29 661 8i ~~ 4W8-~3D 91l~S 76 701J rm 88 681 8oJ 31

I 600 0 14f1~ ill UW2~ 1 1i lVl I 772~ OOJ744~ 1l0O~lU ~ r7 ~8 87 (7~ 97 aso S6 86

U (~~ O~ 1~11J74( 2[ 77~ 27 n 7gt7 14 2U6 16 27 I 138 ~9 02 3()Ijf 1amp3 f 2 093 25lgt -J 2 127471 3~ 27H 137 08

004(j] ao 85352u ~l )LbulliJ 7~00 lJ 822107B lM rg 81 ~4 43 4~ ] ~42 41

~2 3lt2 37 6 [)38 it ~L 185S 2~ 204 ~4 2991610 ~W43 I fJOS8 4~-I 23 3131J1 2180118

60[4 ff~ ~I ~50i~S2Q3 ~I() ~ 6l B 013 2~V l~ 1213002

S 992 2[10 I)) ) 107253 5~ n J~I 437 n a ~211 u05 0 L I l4189193 13908 M9 67 44 000 1 Ill ~5 til ll~ B12 ~1 y ~~ ~80 09 ~198274728

4 tAl 47 e (0 15~~M 135-1 GG 315977

17 (i5 82J 43 58355 11 Sol ~ 40-1 7S 63 5691~~~7d ~3 159 236 92

237 8~~ 191 11 ~31655~757 300 381 ~-I7 86 2S105~ 519 ~3 S~7 482 523 59

bull

Mann~lr~~~~dse lms - - - - - - - - - shy - - - - - - - shy - - - - - -- bullbullbull ---- -- shy I~~middotI~I~~+~~~I~~~+~ Lubricating oils __ bull _bullbullbullbullbullbull __ _ _ _ ~ 53 281 ~S

Bre~w wort and mall _ _bullbull_ _ 19 L3~ 19Matcbe __ _ __ bull _bull_bull bull __ _ 3U L ~ 12 67 Gltoline bull bullbullbull _ __ _ _ _ ]6 054 ~4 L 3 mectrical energy bull _ __ bullbullbull __ bull bull _ 3 3U7 800 middotlCl Ilres and 11Iler tnbesbull _ __ __ __ __ _______~ 74l ~1I7 Il-1 Toill preparations tc bull bullbull _bullbullbull bullbull _ bull ____ I ~21 91~ 53 Articles lllgtlic of fur bull bullbull __ bullbull __ 603 472 OJ AntomobHelrurko _ bull bullbullbull __ bull __ 745Hfgt95 OtlW elll~lIloh~ 61ld motorcyclcs_ bull bull bull _- C S93 882 00 Pnn~ or nOltltgt5ltoios [Ill 3Dtmflobil-_bullbull bull bull __ bullbull __ _ bullbullbull bull bullbull _ 832470 ]8 lllio rl bull jltmogrnplL record ote__bull_ bull __ bull bull__ bull __ bull ______ 683578 00 middotlerholli1 frigerotorsbull __ _ _ _bullbull _ __ bull 392886 01 ~Ionin ~oQd bull _ __ bullbullbull __ _bullbull _bull 467 330 88 i~rm 1I0Ils Rnd enrtridgelt _ __ _ __ bull bull bull bull bullbull 31 M4 6 Jislol and ryolversbullbull bull bullbull __ bull __ bullbull _ bull _ __ bull bull 2 068 67 C~morll 8n~ lonse __ bullbull _ bullbullbull __ bullbull _ bullbull __ bullbullbullbull bullbull __ bull 9~ 986 39

Ollowlng gulP_ bullbullbull ----- ----- ----- ---- -- shy - ---- - shy IJ~i~tmiddot~~tmiddot~tIJ~~~ampfrIE~t~~tl=~~~t~~~b~~~IE~~~~Tolal_ _ bull __ _bullbull _ _ bullbullbull bull 38 056 lJ3 70

M io))oeou lae Tlophono tde~nph rarllo nnd cnble faLlJiLes leased WinS etc bullbullbull__bullbull_ I 859 02 ~I TrJo~orI81 ion of oil hy pipe line __ bullbull bullbull bullbull __ bullbullbull I 0l9 If~~ 17 lJle~ of jf~~epOlt boxes bull __ bull _ _ _bullbull bull _bullbullbullbull bull 159 JOl 1I Iltlniion to theaters concert eabmets olc bull bullbull __ I W~ (711 17 CILb du alld lnillatlon feesbull _ _ bull bullbull bull 378 181 n Adullolll(ed Jnd procs or renovated lmlter mixed floDr and filled cbeoo__ 1401 9H OlcJmargmino including redal tnlteltl __ bullbull __ bull __ __ __ bullbullbullbullbull bullbull __ 107 202 79 Nnwllic~ induding peda Ines bullbullbullbull __ bull _ bullbull _bull __ 21 ~75 43 ro(Qnul ole oils processed (eo 602~ llevcDllc Act of Ig3l) _bullbull_ __ 2 as~ 077 4 rrulc Iurltlcro procesocd elc (gt-1lt 004 and 005 Rovenue Act of 1934)bullbull _ 75473 ~71a(ional FIrearms Act bull bull _ bullbull bull bullbull ~OO 00 IlOIlo] -altos on bonts cody eJccks dildeo(]s oft urlnks ~rap conshy

ulra(o~ nlt1 Jewelry__ bull __ bull _ bullbullbull __ 72 482 70

rr~~~f~~l~l_ ~~~~~I~~i~~~~~~05 soor~~~~~~~-~~~~~~ bull IJ ~~~~1middottmiddotl~~tlIEplusmn~~ IJEt~~tl~plusmn~~ SI1 ~ccllflty Act Titl6 IX (emplormenl of 8 or IDore) bullbullbullbull __ bull 766 836 40 ~ci1I ~rity Act Titlo VIlT (2 percent 01 poy roJJs) bull bullbullbull _ W 444 25

H~1~8~t _c~_~~o_~~~~_~~~t~o~_~~~~ - I~~mj~~~~ ~Otl~~~~~I~~~f~I~~~f~~I~~~~~~ Grond to(QI bull bull bull bullbull __ bullbull __bullbull ___ __ bullbull _ 207 483 OIL 50

Sales of produce (future delhery)Playing cards bullbullbullbullbull _ Silver bullion ~ale or tmnfelaquo_ __ bullbullbullbullbullbullbullbull _bull __ __

0 ~ 0

C 0

~ m m 0

bull~

0

bull Zbull bull ~

~ Z C

00

-------

86 87 llEPOJT Olf COlUnSSIOKER OF INTER~AL REVJNUE

TABLE 5-Summary of 171iernal-re~Cllue ~olledioTs YCM~ cTded June so 1938 and ~ 1937 by sourus

Soure

Incomo ~eas-llrollLl unjusl-mriclmwt tU~

Oorporation ultltJrne NUS _________ bullbull ___ Individual income (0 ____ bullbull __ _bull _

Toal Income toebullbull ___ __ bull __ ________ _ Eccss-Irofits to bullbull __ _________ ___ bull __ __ Unjust enrichment (TlUe Ill Hetenue Act

1936) ___ bullbull __ bull ____ bull __ bullbullbullbull ___ bull _________ bullbullbullbull

Total ___________ ___bull _____ bullbullbullbull ___

Capital stock taxbullbullbull _bullbullbullbullbullbull __ bull ____ __ _ _ _____ Estatetllx_bullbullbullbullbullbullbullbullbull ______ bullbullbullbullbullbull _ _ Giftwx _______ bullbullbullbullbull __ bullbullbull _ ____ _ --- _-shyLiquor taxes

DIstlUed spirits (lnlportell) exoile tn ____ ___ Distilled spirits (domcsti~)bullX(j~ l8bullbullbullbull _ __ _ Distilled splrils rectificstlOll lB ________ __ Still or sparkling wines (onlials IC 11mmiddot

ported) exciso ta_ ___ bullbullbull middot_middot ___ ___ ___ Still or sparkling WInes cordi~l~ etc (Jomesshy

tie) eeise tax _______ bullbull ___ ____________ Brondy ufled for lortlfyln~ et wine ___ bull __ Rectifiers retaIl and whaleele lIquor dealers

manulactur-ers 01 stills (special taxes) __ ___ Stamps lor distilled spiritS iutended for exportCase stemps lor distilled spirits bottled in

boud_ bullbull_ ______ __ _____________ bullbull________ ConteiTlerstaml (LIlt1uorToxin~Act 0(1934)Floor taxbullbull (Liluor TaLng Act 01 1934) __ bull ___ Fermen~d mnlt Il~crlt__ _____________ _____ Breers RetBii and wholcsale Jelliern 10 malt

lil Uor3 (~reciel taltelt) _ ________________ bull ___

Total __ bull ______ ______ __ bull0 ___________ bullbullbull

Tobaoco maoulactunlSCigars (Iargl ___ __ _________ bull____ ___ bull __ eg (rnl) ___ ________ ___ bullbull __ bullbullbull _ r i~nrttes (IM~e) _____________________ ____ C)ITettcs (smoll) __ _____ ___ _bullbullbull _ Snuff 01 ell t~cmiddotptlons______ __ _________ bull __ Tohacoo crltlliM ud ltrnok io~ _ ________ __ fj~aTtte paP -J tbbullbull ____ _____bullbull _ rr drnler penal tie ele__ _ _ ________

TotaL ____ ____ _bull __________________

StamP [Ae (Ti lIe ill1 RHnne Alt o 1926 IS BmllDded) Ron~s or Indbtdnss imcs 01 enp tal slor-le

Jd or eon~ayauoo etcbull_bullbull__________ _ Capitel stock and similar interest sales 01

translers ________ _____ _bullbullbull ____________ bullbull Sle 01 produce (Juture delivery) __ _bullbull __ bullbull_Pillying cards_____ __ ___ bullbullbull ___ ___________ bullbull Sliver bulliou ls or trnn8Iers________ bull __ bullbullbull

T~taL ___________________ bullbull_bull ________

ManufuctUreTs ax~ise taxLUbrlcatinl oil~ ______ bullbull_ _ ____ _____ bullbullbull Rrewers wort and DlIllt_ ___ ____ bull _______ _ Matches ______ ~ ____ bullbullbull ________ ___ bullbull_ Gasollne_ BleltJtrical pnergimiddot~~~ --~~_ -~ Tir lind inuer tubes ________ _ bull ______ bull _ Toilet preparotions etn ______ ___ bullbull ______ ArtIcle madO of fur__ bullbullbull ________ ____ _ AutomoblIe trucks_ ___ bullbull________ ___ bullbull_-shyOther automobiles an~ motorcycles__ ____ _ lart or cessorl lor automoblles_ ___ _ Indio ts phonorrraph re90ls etc __ ___ _ Mechanical mrlgemtors _____ ____ _ __ ___ bull _ oportillg goods _____ __ bull _____________ ___ _ Firearms sMllbull anltl cartrlltlges _______ bull __ Pistols 8ml vol~ers__ Came anl lenses _____ ____ ___ __ Che-ng gum __ __ __ bull __ ___ ___ bullbull ____ bull

rOlal __ bullbullbull __ _____________________ __ _

13~ 1937 Iner ar doMbulle (-)

$738~l ~21 7~ $1056923 129 52 $318400 BIl9 T1 67tUG07-l14 I Olll 74(1 74~ 47 iJ73NenS3

14129BJ(13b9 2 HI 063 87-00 735 725bull 171- 10 14ilfJ 2l(l t7 25 l~ 007 72 10 W~ 317 2~

_____ bull______ bullbullbull ___ 6 073 351 02 6073351 02

14ZiH1~9~3e 2 11S 841 l34 73 75230424037

~941 751 74 131490245 M 42556 (03 1f 21g 7amp1 1530 53 Jl1 635 983 21 62855 m 68 J6005I61~1 2391178-326 -136 146978 21

1955816500 ~I ~16 773 87 1267800791 2Lf 872 340 44 241 ~I 1I(l 10 n O~~ 189 ~6

7 fgt812I2 76 1I1)3i 457 67 3 IM2~IflL

65172150 565161lO -g9 ~fJ(i 20

8 313 50~ 17 ~425 497 301 -2lampQn7 ~3

)410 751l ~Of15 26 56 l 654 78L middot2

~91184256 73160881~ 48 24 ~r

6530 223 60 1511 30

4012000 0311900 ~ rr~ 00 8 62t 94~ n 10 427 870 a7 J~I~z~r

66 g41 08 ~3 158 68 ~()~J7oo 214 gt81330 90 717 41f 28 78 2 873 1l(I7 82

454510000 4 128 BOO 8i -1102i515

505 46~ 037 10 594 2~5 086 Zi SS 781 [)(9 11

IOI~207fIj12 2Zi 751 ~9 1324695953 131243 93 14480637 116nu

18 1M 45 1023765 ~3 20 425 4SG 470 87 476027 2Oll fgt4 5054073577 600303032 O 00 5Oll 89 5646957 ~5 412 70 il8 55037041_28 -3121840

1 2B2 oro 84 I Wi 376 99 -165 MO 85 1814 7J 244787 79316

501 1M 728 39 552254105 2l 51088~1683

~O 051 f928I~2Gliamp42 z~511LOtl

3~ (J~ 7~amp l ~135U 7 t9 -17~2()Oe5

z 943 ~2 17 ~ 100 81~ 1n z 15~ 211 ~3

4 143 01amp H t ISG ~(Y lt3 42 803 119 65 loS 23 ~~~ 712 3g _51115 8i

118 9SP 685 60 ~~91933e tl 91il~50 51

27IO~~3157 3J4f030trJ( 4 380 170 59 1(ll18 m~~ B22 110 23 -185B6362 6W~11 92 8 900 ()f~ 15 1~~~2Zi

17733P~~736 100 ~32 813 58 J~ 193 2M 22 33 S7~ 179 ~~ 35 Q74 ~2 33 2 300 nl 08 32 207 P8-1 11 lt0BI9 170 ~amp 8fllIill52 13301 7fl4 ~ IB 319 I~I 39 ~017I8I H 3~~Ir7 14 ~~19 f)amp 34 2 5M fo3l 20 7QOO$I~9 ~OI) 872 08 2 080 500 79

48 Il)( S5 20 11 2M 953 87 Ii 06-1 008 67 1llQ1883~ lQ 085 780 2t 297559188 507 27ll ~2 ~ 7M 212 01 t 079 001 2 7 93~ 06l 71 091251404 1 9n 510 20 55-11122 72 ~BOI fl~L 4~ 121013874 249457454 323435722 no 782 roll

rn 021 M 10918005 4B ij~2 U ~77 925 70 979 m9 41 401 fgtffi 7t ~07 n9 40 01946158 t22 t88 18

~7~ 539 7(]8 I~ ~49 ~13 0192 7031392IM

REPORT Olt~ COMlnSSIOKER OF INTERNAL REVENUE

TABrl 5-Sl1lJlmltr oj inlernal-levlmuecolleci(1I8 years elided Jl1M SO 19S8 and 1937 by BourCC-li-Continued

-Iucrease orSOUT 1936 1~37 decrease (_)

Miseellkneuult ta~ Tlepbo telegrnpll raJio and roblf rR~ilimiddot

ties leIlsoowiJl ~tc ___________ bullbullbullbullbull __ 121 Q)S 3017 6~ t2( ampAl 626 97 tl 471219 32 1mnsportation 01 oll by pipe line__ 9 1fl 990 42 LI 2U n9 81 1450tOO-45Lea or sale-deposit bos_ ___ _bull __ bullbull 11197 tOO 57 2~3~711~7 42 3D 80 Admision to thoaters concerts cohurets etc I 217~ ~6 I9 7~O 10[ 7~ 2 62B 016 3~ Cluh du and initiation roos __ __ ___ bullbullbullbull 6000 Ill 21 6 Ji7 758 1l 196 845 03 A~ullerated and processed or renovated butmiddot

ter mled fiour aud IIlled cheese _______ 16168 6i 17127t~ na 81 Oleomargarine ine]lldin~ speciel taxes_ J ~tg n~ 2 (1 8(11 0) 144 6lt 23urcotlcs including specIal taxes ______ ____ bull 5-51 1r139 573 t9~ BI 19464 42 Coconut etc oils procesed (ac Wl Rev_

enue Act 01 19j1) __ ___ __ bull __ __________ 21 681i 29 18~7ftI)~O7il 11197158 39 Crude petroleum processed etc (sees Wnd

005 Revenue Act of t034) _____ ___ ______ _- 110375157 amp04 lij2 6G - -21lg 511 91 National Firearms ACt ____________ bullbullbullbullbullbull _ ~MJ 72 ~ ~~u~l -891) 79 Repealed taxe On hoots eand checks 001

dividends soft drinks grape coneentrelesand jewelry_ __ ____ ____ ___ ____________ ~3PJ71350 amp~o 3G 12 -35II~l7t~

14 732 34Reooipts Irom other misoollaneous sources bullbull ~1 2lit 80 16 ~I916

Toml __________________________________ bull 92133875 30 98 288 003 39 6t55 28amp 09

PBy-rolllaes Social Securl) Act Tille IX (employment or -8 Or rnor-e) ________ ___ bull _____________________ -- _-_ _- --_ fA 119 313 68 58119313 56 Social Semully Act Title VIII (2 percent oj

pay rolls) ___ __ bull____ bull______________________ 201319 0Il0 61 2D7 3~9 000 61-- middotmiddotmiddotmiddot4827874shyRailrood employment oomp~mationtaxes 286 9oa 65middot 238 61l 81

Total __________ _______________ - __ bullbullbull_ 4827874 2~14530784 middot26569702910

ArrriollJlural aJju81ment tax~ ____ - 1163720070 --- - --- --- ------ 71 51172Oll 70

a rand total all collectionbull _ _ 3 5~0 20838109 4653 165 31~ 28 1 132 986 034 19

TABLE 5-Tolat 1fller7lal-T~e11118 collerlimlB year8 ended Jun8 SO 1863 to 1937

YNlr I Amouu~ II YMr I Amount II Y~ Amount -- shy

)863 _bullbullbullbull ___ t8M_ ____ 1$65 ____ bull __ 1866 __ bull_______ IB07 ____ ___ t868 ________ _ 1869_ bullbullbull_ ____1810 ______ 1811_ _____ bullbull t872 __ bullbull _ ___1813 ______ 1814 ________ IB75 _____ ___ t876_ ____ 181- ______ _ IB18 _____ bull ___ IB79 ___ bull____IMO ______ lamp8l_ ____ bull __1amp82 ____ _ __ ISlQ _ __ _ 18fj_ bull ___ _ 1l8~ _____ _ IM~ __ __ 1lJ7__ __ _ liSgt __ __ _ 1l8~ __ __

~II 003 1Ir ~~ lhi(l(~~78~C

110 s55 8M 63 31OJl(l44~IJ ~( 06-1 QJ8 H 1110374 ~25 Mi 1591~12~amp5 1il-l3[r2~283t 143 Mlt j2~ 10 l1(l SOO W6 00 11 WlOI2SG IIJl19101UfJ8 JlO01~15oo 116 768 096 22 118 549 230 25 ItO~54 16337 11344962138 12398i91610 135219912 an 146 ~2~ 2I~ 12 144 ~53 314 SG 121 iiIlOro9 l3 112HI12IrJi 110 102 SG9 U 11881730100 t2~ 32( 4J~ ~2 13() 894 434 20

I~IO _bull _ 1891 ____ _IampOZ _______ 1893_ _____ lR94_ ___ __ 1~95_ _ J8li _ __ 18~L_ __ 18M _____ bullbull __ 1899bullbull __ bull_____ -Jl00 _____ lOOt _____ bull ___ BIOlL_ __ bull ___lllO3 _____ 19() __________ 1905 __ bullbull _ ____ 1006 ____ ___ 1907 __ _____ ~

1IlOl _____ bull ___ 1010 ____ bull ___ t911 _ ______ t912_ bullbull ___ t913bull ___ t914 bullbull _____ _ 19)bull ____ bull __ 19W__ _bull_

tI4~ 594 ~OO 57 146 035 U5 l7 151 357 544 35 lltilOOl98067 (7 W440 70 14324607775 148MOOI566 14U 619 5~3 47 110800 819 M 273 484 57344 29531610157 30087166942 271 867 000 2 230740925- 22 232llO3 781 06 23~181 910 37 240102738 00 200604 022 8gt 25166595004 246 212 710 22 289957220IQ 322 52~ 209 73 321 61~ 894 69 344 ~24 41i~ 85 380 008 89~ 96 415 6t1 ()2i 8lI 51272328777

191_ _______ 1918 _____ t919_ bullbull bull ___ 1920 __ 1921 ___ bullbull ___ 1922 ___ 1923 ________ t924_ ___ L92~ ___ ____ 192~ __ _ _ W~ __ 1928bullbullbull___ 10ZIlbullbullbull __ tll3l) __ bullbullbullbullbull 1tx1 bullbullbullbullbull _ 1I3~_ ___ bullbullbullbull tl33 bullbullbullbullbullbull _ 1934_ ____ bullbull 1034middot __ bullbullbullbull 1935_ bullbullbullbullbull _ 19$middot __ 1036 ____ bullbullbullbull I(YJ6 _bullbullbullbullbullbullbull JI37 __ bullbull _

Tolal

WIll 3111 640 44 1 618 lIM 820 93 3 850 15(1 078 56 5 (07 580 251 8L

__~ 595 357 001 U~

3 ll7 4M OllJ flO 2 62L 7~5 m r7 2 196 J7~ 2~7 OJ 2 ampH )40 2lII 24 2815991 S02 19 2 8fjS3I29 91 2 700 5(l~ $37 56 2 ~n OM ~75 43 3ltJ40145733 17 2 421 ~2Il 1M ~ 1557n9Q-42(j-j 1 ~19 amp39 nt 30 ~~OI biG 3CJS ~8 371~2~8B5M

2 77~ 213 213 04 5~l 222 35amp ~4

3448 571 17~ 39 163120670

4G53195315m

7~02775ns10

l~dod or 10 months from SCpo I t862 the d~y on which the Interlll-re~anuaI wollL lllto pr~elicaJ or atlon 10 Ju~e 10 tMJ

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93 92 luporu OF COlDUSSIONER OF lXTERNAL REVENUE RElO~T 01 COtllUISSIONER 01 INTERNAL REVEKUE

~ 10(1Inre PennUyYell

-1917 _ $n 2li8 53 bull MS [(18~ UW~7701-- ---- -$i7ishy~~ b701l J~~ lSI 30 4M 4i8 79

10681~~ 293 ~OL 7 199 H7 78 ~amp3 2~aa 4Ja o))j 00 00642 1115010 97 G77 ()~

9541237~21611 l3t 99 M 71400908 ~7 493 IIZJo (oll 00 1402142Agt ~95 b3

124527503I 701 236 ~2 ~~~ iW3 II 423550il~~ ~ ~~ ~~~~ _~~ ~~~ ~ 3W n)12 80240867530236 Zl 204~1

I 12I936 10(la 071 00 487221~1lO0011Xl 90ZlQ3 g~l 178 ~~~ 61939565 3Zl 8~ 62

1l(lI)2l139180641 732 1 ~4 ~ 139 6lS Q6 middot~~ --- - ---- 3 559 052 51 I (lUI 272 45 ~ 2ol2 10 0231 971 9S ~ro5 1)1(1 2J470179197 I SSG 102 10 HOfgt13

541723297 72Jr 11 17I BOO 401l 62 18 W5 08 a gtJ2 9~6 16523102502 I W2 277 62 99593 53

0F361 t lampj ~n 474 052 842 00 92(0 650 211 73)1 78 JIW4IltB1661715 45 2904H2~

~2B9M ~6middotmiddot

ii~ bullbullbull ~~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull~ 380642 46 45(gt3618 685 02 2 611 Il5 313 4~ ---- ---- _ -_ 2~~30

TotaL _bull 2264Bi ~B 4OJ8ltiP(I4730 988 Zl8 20 11972 2B 29

T~BLE 12-RrruIIlT iTlcQ~ lax a8u88111~IB durinfl Ihe fiscal year 193 by lal ycars--Contlflued

() SSE5SMENT3 MADE AFTER DECl8rON RY [lIE UKITED BTAlES BOARD OF TAX AIffaLS

y= T~ Iler~lt Pcn~l(y To(ulI 1918_ bull bull bullbull

bull

1917bullbull __ bull bullbullbull _bullbullbull _bull bull __ bull bull bull __ bullbull __ __ __ __ J

1910bullbullbullbullbull __ bullbullbullbull __ __ _ _bullbull bull bull 1920__ bull __ bull - bullbullbull __ bull bullbullbull bullbull _ _ 1921 __ bullbull _ bull _bullbull bull __ _ 1922_ _ _bullbull bullbull bullbull __ __ $3 8~7 S ----middotmiddot1middotmiddotmiddotmiddotmiddot lQ23 bullbullbull __ bull bullbull _ bullbullbull 2361 1924 __ _ bullbullbull bullbull __ bullbull _bullbullbull bull bullbullbull __ bull 12 18 -$iO~~llmiddotI~~~~~~~~~~~~~~~~ 1-middotmiddotmiddotmiddotW~ tt W25 bull bull bull bullbull bullbullbullbull bullbullbull _bullbull bullbull bullbull _ bull _bullbull bullbull bullbull bullbullbullbullbullbullbullbullbullbullbull 1911L_ ~ bullbull bull bull bull ____ 1070 614 __ bull __ 16M 1917__ bull bull bullbullbull bull __ bullbull 5416909 2amp39042 $270708 ~527( [)It 10~S_ _ _ bull bull ~ 10354832 49 MJ 18 2~62 57 I~ 00-1 07 I~-l bullbullbull bull __ bull _ bullbull __ bullbull bull 486 862 57 192 HIll 97 39 nl 52 718 98gt O~

IIIJll bullbull bull bullbullbullbull __ 3941i3711 12l 897 47 3982300 W4~7M

J03l bullbull bull bull __ bullbullbull __ bullbull __ 25469599 7025113 8642982 42l3769 103~ __ bull_~ bull bullbull bullbull _ ~11) 218 36 138 500 II 23194820 I OO~ (7~ 67 Ig3J bullbullbull _bullbull _ _ __ 2 014 190 61 320804 02 188 64B 39 2 513 gttl 02 lOHbullbull bull __ bullbull bull __ bull bullbull 3250 075 02 351522 23 84616 Zl ~6lG 113 52 1~35 bull __ bullbull _bullbullbull bullbull ____ 102016947 58Q3442 4335059 ll21 554 48 ll3~ bullbull _bullbull __ bullbullbullbull _ bull bullbull 16110035 200932 245l75 17-2IS42 11137 bull bullbullbullbull __ ______ 10618823 155 81 771 54 19711038

TatnL bullbull bullbull __ bull bull 862270404 134523232 72324070 lO6~III~

TABLE 13--=Inco17le-loJ assessments byiicld agreements (fim 35i) June 19$fJ (e) FRAUD JEPARDY (Z79A ONLY)thrQugh May 1937 by Ill years

Yenr ~ Inlerc~t PcnaUy TOI~1Y~ T~ Inter Po~Uy TotBl

1017 _bullbull bullbull_ bullbull __ ~ bullbull __ bullbull $20 150 3~ bull U3 470 ~O $20 87 27 S5t f87 11middotIOll __ _ bull _ bull __ bullbull bull _ __ bull __ bullbull __ bull _ bullbullbull_ 1918 bullbullbullbull bullbull _ 2019480 1340038 982300 l347878 lm8 bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull_ $48207 $31026 $52 32 S~3 lgt5 M9 __ bullbullbull __ bullbull bull bull ___ _ 10 786 75 7 082 39 3 716 7J 21 OigtJ 115 1919 bullbullbull _bull __ __ _bullbullbullbull __ bullbull __ bull bull bull bull bull bullbull __ bullbullbullbullbullbull _ bullbullbullbull 1020 _bullbullbullbullbull bull J552092 1023533 461143 so llI3 6B 1020 ____ bullbull __ __ __ bullbull _ bull _ bullbullbullbullbullbullbullbullbullbull _ 19~1 bullbullbull _ __ bullbull bull bull _ 3713226 3220560 43ro3~ 73664211021 bull bullbullbullbullbull bullbullbullbullbull _ __ _ 6800 6451 1700 14951 1022 __ bull bull bull __ _ 5303160 434ll3118 103067 11l550 U lU~2 bull __ bullbull bull __ ____ 21000 17821 5250 ~40 71 1~23bull bull bullbull bullbullbullbull __ bullbull ~o 271 22 45520 U 17292 02 123083651033 bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ___ 2113fgt3 21982 7338 gt5bullbull3 1024bullbullbull bull bull bullbullbull __ bullbullbull __ _ 23110247 lGi1810~2 W-22507 4fgt51a96 ll~1 _ bullbull ____ 30590 221132 2946 ~l~ 19~5 bull __ bull bull bull __ bull bull ~_ 197010211 13003391 131~l7~3 458 ZlO 70 102~ bullbull bullbullbullbullbullbullbullbull_bullbull_ __ 21427 13770 ~302 200 19rebullbullbullbullbullbullbull bullbull __ bull bull bullbull bull 15418448 11070038 ~J1511-1 33amp09650 Ul~~ bull bull 172 92 lD2 38 38 29 lU8 09 1027 bullbullbullbullbull _ bullbullbullbull ____ Zl940118 118 ONi ~6 1amp46137 S7 5112 Of7 51 1927bull __ bull bullbull __ bullbullbullbullbullbull __ bullbull __ bullbull ___ 39085 21569 8777 69431 1928bullbull __ __ bull bull bullbullbull __ 800 64617 371867 GI 3~7 3(16 -5 152878023 1)-8 43270 21132 9824 ~226 IlI19 bullbullbullbull bullbull __bullbull __ _bullbullbull 1380049 49 ~M8 H 285 IO~ 38 I 2102713 el 129bull __ bullbull bull bullbull _bullbullbullbullbull __ bull_bull aM 04 ]4031 Zl9~ 5)77 1030__ bullbull -- -- bullbullbull _ bullbull _ _ 1 OO~ r83 5 lJI 877 2G 24g I~~ ~I 1 500 587 04 lQ10_ 087020 333949 nUl- 1333733 1931 bull __ bull __ bullbullbullbull bullbullbullbullbullbullbullbull _ bullbull __ 7m 917 78 217$18~ IgJ711~1 116841700 1~3 L __ bull bull __ bull bull bullbull __ bull __ bullbull __ bull __ bullbull 11 380 28 3 lOll 88 131 40 H 624 6 IQ32 bull _ bull bull bull __ 220 700 Of] 47 ~77 17 l(t] g51 ~ 372 726 05 I~~~__ HI 637 41 25 832 40 530)5 13709096 1933bullbullbull _ __ bullbull __ bullbull __ bullbullbullbullbullbullbull _ bull 1OOfj w 52 ~6lt7G_11 i71~0~~ 2145824871033_ bull__ bullbull bull 418000725 69708139 890181 488704245 1934 bullbull bull bull bullbull bull __ 2 05-l r083 42 2~~ 2~~ 8~ ~79 ~S~ ~3 2 859 522 ~2 )iJ14__ 22740308612100450LB 25110152486586882 1935 bull __ bull bullbull ~(lI~4~930 tO~~7I(l 75200101 I 7103070181935_ __ bull Z5 817 OO~ 1U J 445 1148 13 12 189 62 27 270 rw 91 1036__ bullbullbull _bull __ bull _bullbull ___ bullbull _ _ 737 ~2-l Gil 1 681 ampl 18 8j4 II 7gtS J50 76 193C __ _ 77 398 43 2 786 8Q ~5 20 80 210 43 1037__ -- ------ bullbullbullbullbullbullbullbullbull 1 142 ]78 35 _-- -- - - bull _1 __ _ 142 376 35

TotnL __ 52 951 497 12 4 280 4G2 ~7 ~ 117 47 57 271 un 26 mmn_nTotaL bull __ bullbull nnn __ 1 17355l~G 3lll7J291IlI 333l21I972 22 1lJ Q5l 22

TABLE I4-J flJlordy income-lltu O~$e~~lIlent6 during Ihe fi8~al lfar 1937 by tax year8 TABLE I5-Tax ilem8 a1pa6d 10 he Urmiddotcd )tale Board aj Taz Appcal8 during

(aJ TOT AL JEOPARDY ASSESSMENTS Ih ji6~nl mr l03 by lili IItar8

y= T~

1917 _ 1918 bull __ bull bullbullbullbull _ 1919 __ __ bullbullbull _bullbullbullbullbullbull _ Ig20 bull __ bullbullbullbullbullbull 1921bullbull _bull bull _ _ _bullbull 1922bullbull _~_ bullbullbullbullbullbull __ 1923 bullbull __ bull __ __ bullbullbullbullbullbullbullbull_ 1924 __ bull bullbull bullbull __ bull_bullbullbull _bullbullbullbull 1926 bull bullbull __ - _bullbullbull_bullbullbull

middot1926 ~ bullbull _ __ bullbull _ ___ _bull __ bull_ 1927bullbull __ bull bull bull bull bullbullbull 1928 bullbull bullbull _ _ 19211_ bull bullbullbull __ bullbull bull 1930bullbull __ bullbull_ bull _ bullbull_ 1931 bullbull bull __ bull bullbullbullbull _bull _bullbull 1932_ bull bullbull bullbullbullbullbullbullbullbullbull _bullbullbull 1933_bullbullbull _ bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1934 bullbullbullbullbull bullbullbull bull _bullbullbullbullbullbullbull _ 1935 bullbull __ bullbull __ bullbull bullbullbull _bull _ _ 1936 bull bull bullbullbull bullbullbullbull __ bullbullbullbull _bull

11lt37-middot-middotmiddot--middotmiddot----middotmiddotmiddotmiddot---middotmiddotmiddotmiddotmiddot--middotmiddot- 1otlll bullbull bullbullbull_

$20 100 ~~ 20 In 8IJ lQ 765 75 I~ 5W n 17 132 ~G

W 921 4~ 60 294 9l l3l~~ 197 D19 2B 1M 11llS Ilt3 ~70 77 ~(lf0IX4

1Stgt5912QI ]401 Ill) r5 l 03l 1gt3 77

88IIOO4~ 362080013 6lIl41I1lU 6 961gt 108 77

lao 133 9Il

~ ~~ I

Intetcst

U3 ~70 ~9 13 tOO 3S 108~30

10 Mi 3J 3~lO5 80 4~ ~70 51 ~6 57 73

16481887 I~a OOJ 91 00 700 5~

176457amp8 4W5l07ll 131gt7571 4Mnt73 28~OIDM 1~84flt828

1lt2 28013 678 77~ 1Il (G3 612 22

43B117 1[5 61

bullbull 238231

P~~~lty

$20 amp~7 17 0 8Zl 60 371671 t rgt11 43 ~325 35

1503067 172902 ~2~~07

UI2171i3 9~1~164

lb7 ~~5 300 (rg (12 325 OC8 I() m~~Q30

~IO 25 il1i go 02 ltlid 37amp (oJ 164 1M 02 19~(tl~7

213M0l 771 ampt

4 lIM 3Cl 61

TO(61

$5448711 4347878 21$485 30 m68 73 664 21

11853963 12312466 U~ 2485l ~58 270 70 338 113 34 677323 00

I (184 634 30 2Ull6lIs67 211gt184468 I amp 194 00 l(1Il40072 460048780 6 4~ 638 oH 8 224 624 66

U32 41g18 33048673

I 32 8M 136 42

------~---1918 __ _ bullbull bull __ bullbull __ bull bull bullbullbullbull bullbullbullbullbullbull _shy1910__ bullbullbull bull bullbull __ bullbull __ bull ------- bullbull-- --- bullbull --_1920__ bull bull bull bull bull __ bull __ _ bullbullbullbull __ bullbullbullbull 1921_bullbull bull bull bullbull bull bullbullbullbull _ 1922 bull __ _ bullbull bullbull __ bull __ bull bullbullbullbull _bullbull _ 1923 bullbullbull bullbullbull _bullbull_bullbull bullbullbullbullbull _ bullbull __ 1924_ bullbullbull __ bullbullbull _bull bull 1925 bull bull bull bullbull _bullbull _ _ 1926_ bullbull __ bullbullbull bull bull bullbullbull __ bullbull _ In7_ bullbull bull __ bull __ bull bullbull __ bull _ 1028__ __ bull bull __ bull __ bullbull __ bullbull ____ _bullbull bull __ 1929bull bull _ __ bull __ bull ___ _bull __ bullbull __ bull 1930_ bull __ bull bullbull bullbull _bullbull _ ___ bullbullbull __ _ __ _ 1931_ bull bull __ bullbull _ bullbullbullbull bull bullbull __ _ 1932bull__ bull _ bullbull __ bull _bullbullbullbullbullbullbull __ __ bull __ 1933_ bull __ bullbullbullbull _ bullbull _ bull 1034 bull _ bullbull __ bull _ _ bullbull _ l03~ bull bull bullbullbullbullbull _bullbull __ __ bullbull_ 1936_bull bull __ bull _bullbullbull _ __ bullbull

Total bullbull __ __ ~ bull

~ I~~I19J~4l $34~1 588llU27B 1~05~ I

4ll1~1 lliY-13 8Qali8 llgtU~~

297104 0i72J 11~M7b 23rgt680 ~~Jflt26 11J39t111-t 146[1gt131 40lgto~2 1l1li]428 S2~lJ60 6683t[~0 3gt084180

275995573 70517123 U 510 48213 843810 86 3 412 930 Hi M5 142 54 4818 217 28 300 579 31

13045f45Zl 37486438 2595890368 40191809878280174 51103483 150234883 24d81lG40

15044085 __ __ bullbull_ 78 105 630 OJ 4 521 721 I1ll

9ampM~0l414 685841332

44ampgt84 1000076 3018828

142 500 fgt6 ~()211l90 ISd~4358 25~131118

11)10)-00 346511698

10354 JOL 91 3 911ll 072 6gt 5 118 798 59

1~42()50982 2ti3rgtO8ZI770211302657 174021529

lfiO44085 82 717 25L 6l

WCmiddotU-----tnWlampIiJ1 7fliMJi~tzt m1

____________ bullbullbullbullbullbullbullbullbull

----

-- ---

195512

Pound

30972

00 8712710

~915 J07

2712123

-------- shy

298 5 695 814

middotmiddot4oiimiddot middots ~28-789)

1 623-sismiddot i-75i170

TOBACCO CIGARS ciGARETTES ETC -

Nllmber oj jaeories alJPraled leaj 1Zbaeeo a~-d other maleriar~ Tscd ~(71r-dar year 19SG - and by Slntcs ~

~i~~~~~~~~~~~~~~~~~~~~o~~~~ ~i i ~umber or reel-orles 1 Meteriels u9ltlI 1IIoorolmj~ lmiddotolw

~ [n busishy In busimiddot umiddot OLl mshyOpened Closed

Stemmed _lleiiS Aurar 011LioorlflIn Drmgteag Stemsalemmelt ScraDs l~ti3leal Jen I Janro 1 leal IliI1

---I__I--I-~I-~I~-

2 9G9 770

PoundlDulldPound Pmmd o

1~ ------6O~7middot -_ 2134i 111498 29022U 14 5946 J_15120776 12 1772 bullbullbullbullbullbullbullbullbullbull _ gt4712 199 17231 4400Zgt ----~~OO-

1 691 l4~ 83 3830 bullbullbullbull _ _bull bull 844 2 773 730 c (~ --8047439- middotmiddot5486620 190318400 005

lll132421M 200 123 12~85057 30 IlS 63

1368 145~~4 ~n 15 lIOOI 172 7900$1 26

4 123 (JIijJ~8)~ 492o 13 791 4~3 --middotmiddotmiddotmiddotmiddotmiddot~55middot middotmiddot56- - 59577 49~ (I 2[ 3000615_177eU 3middot~Q 1677356525114441313 1162 _5103 7middot3 4~fn I 120 3gt13 -

~ 57456 4AA 1493479HI 8kl 3 ~70 2(Jf04y~ 374 701

W

bull

0-113 __ __ __ bullbullbullbullbullbullbull _- 2-S-i 1 003 3502 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull --middotmiddot481965 118222I 461 1150 3857053

1)

94 JI I 28715

lSl ~7~ I I~ ~ _ bullbullbullbullbullbullbullcbullbullbullbullbullbull

1901091~~~ H 2091 44 G05440501-1 I I 0 Wbull nr M

--------_ shy24 nG r _ bull104113703 14484974 I I ~9 fR3 6Ii 5012JO n j 19J

First Ohio_bullbullbullbull__ _ 1 1 Ie 1IQlIII00 ~757930 3721130 11gt88 3MZl7 1~I3~n fr~32215lGI2~11 l~7777~Tmh Oh bullbullbullbullbullbullbull 2 7 lBGWI 219l42G 1333317 48W6 ~1)5OO5 llOl571 ~~~W1 1n~a 7GlO407 FI~vth Ohio _ o 0 1 _bullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ 1862 I l ~l~ igl(Ul Ohi~bullbullbullbull 1 2 ~O 45578 3975 198078 61210 S07 bullbullbullbullbullbullbullbullbullbullbullbull --------- ----------- JI5g8(~ ------------ shy ~ ~ 115 125Ofll 19674 lOll~~ ----i3ii-5Wmiddot 189030 middotmiddotmiddotiiiijmiddot middotmiddotmiddotmiddotmiddoti~7~imiddot middotmiddotmiddotmiddotmiddotifii-i 17-ll~~First ronslhanie_ 0 TIl1JIh r bullnusmiddotImiddotnie _ 1 0 73391715 523725 420010 2G ~70578 ~~167 ~6-10l1) 5I~7~~1

TI_middotmiddothj p~middotIm~ o 3 11 6200 250 763~lI bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 3~lt9 khQC1Ini_ 1 1 5 41l8 5219 215 _ bullbullbullbullbullbullbullbullbullbullbullbull - 9M2 Sllllh enroll_ a 1 1 385 _ 12702 bullbullbullbullbull _ 1lId7~[)llh Thkolmiddotbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull o 0 1 1209 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbull bullbull _ IL~

Teo-bullbull 3 4 13 9747 M3 25 910 319946 10 Ho 280 1168565 408 ~O - (l-lJ ~I38 22~lI2 I~G

FII T~ o 0 1 60431 bull __ bull __ (bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbull IlOO _ II~IIob_ o 0 1 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 724 _ 724VITcli bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1 0 ~ 9014989 7298290 843819 1215672 2O~22J 1fgtJtitIO middotmiddoti-SoC733 13]]53 r2e38~5 Wl5hlll~ilt_ I) 0 1 __ bullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 69 bullbull _ bullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~~

$ Virgioibull a U 7 432(OOS 520690 bullbullbullbullbullbullbullbullbullbullbullbull 251~1 41)7~~~ 429433 2152659 Jr211~7 jrnusi_ I 4 5 1300 255 158031 12 2549 14 IUC 2lB 111291

- --I---=+c-=+c=I~c-lccc=-lccc~middotI=~~-=I=-=I==Tolnl 1~ _ ~ 5 ~4 61gt1 105671657 54604252 29238473 21773021 iG3714G5 Zl9781B~ 3YI~I)4~j llWJGampl ~7~7Zi252 T11935bullbull _ 50 ~~ 702 m3812lG 52564875 30947752 203~2927 17 781ZlI Zl(1481Il JIl2~tnr 271088IOB 36241778

----+-c~+cc=middotI~~middot~~I-=----I---c~I~~ _ G I ~ ~200361 2039377 1430091 bullbullbullbullbullbullbullbullbullbull __ il~3~2 923145 2221530 8221474Dr ~6 _______ _ 38 bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1709279 _ _bullbullbullbull 1409736 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

TOTALS FOn STATES COMPRISING MQR- TITAN ONE COLLECnON DISTRICT

1Tndultlos only lhClSe Droducmg 3 tuable prodUct eltcludmg 221l qUEIgt wonulIelunrs hQ Qpernl1fInS are r~por~J JD lnLlegt4

BTAT~ Pound G ~3~

8 (OIJ rl~ 2(1(04179 4111437

~8l (-11 11 4fll Zig 3527976

H

137

8il

bull

W n

H

PtJundbull California__ _______ bullbullbullbullbullbullbullbullbullbullbullbull 21 ~04 mlllOibullbullbullbullbullbullbullbullbullbullbullbullbull _ _______ I 8G 73 MISSOuri -- 1 71~ -I~

2013New Jersey ------------------ shyNew Yorkbullbullbullbullbullbullbull_ 7~4Jl Ohio __ ___bullbull -shy n ~Mn

5-1J rgt49Pnnsylvania ---------------- shy

Poundgt 12lt jl~ ~JI (l9 THllJ2 lZl81G

19n 33G 5 1~5 +17 11gt1(1 1r

Pod M~

1)1431 3 ~70

l Ij(] 21 fJlti 1l~ 1l1lt Z3ltJ ~OO

Pound

--i-~ci-j~l-

141347) IS57053

SS810 101100 lS~ G5d

Pound 11971

877 6gt0) 5004300

4B9965 20955

2434044 312 lI22

Pound 14029

2773730 4 Mil 84S

118222 H005

9 ((g7 OW 28119B

Pounds ~ ~W

5 69~ B14 ~712 123

195 12 31541

6 6l5 13-3 53~ 207

Ponds 2-1100

25115759 33570 G5

811(111118 32lt15777

46615 SS9 7 1f2 203

~

-

__

TAllLE 17-11farl]jaeiured lobaeeo Ouantity mMIIjaeiuTcd on hand ai commeneemenl and daae of year removed for export and iax-paid (alendar year 1936 by cuIcelio di~lriet8 arId by Slates

Plug [wiL Yi~e cut Ser8p ebwmiddot in~ smoking ~n1 mitT

On hand Jan I

l Ig36

--~

3392

413 - 332181 7299 r17

57507 12 5UOM

- Z1 3l882 ~

7327527 871 613 116001 7449l)

4243110 - 63 70g

49281 8855774 30 971 4~4

-

22 S9~~

~I

S153 U

311287

fl ZO Ml1J ll99

100250

llH2 SIll)(

l3 ~

5 4 7~13M

~ 327

_

~-------~

8 OH 269 35121i5

Eleventh Ohio_ __ __ --- ------ __ -_1-__-_-_----_-_-_-_-_- -- -bull 1700 1700 I 1~0_---------shyEj~hlntb Ohio - _ 31Y1j((j 32OlHl 32OOUOregon bull 171Yl l 76 1 7i1 _ _-shy -__------_First Pcnnylvani8_ __ 186 ~51 1 ~ll fG7 1 sl 621 4156 1 S41 677 3249 --__-----_Twelfth lmiddotenmylvaniR_ _ _ __ 11187 I-12 1g~ 59 4831291 90212 4 (IM W3 Gti1i57 3105Twenty_tbird PenllS)loanto_ _ _ _ ___-__~1 ~2 141 8233G 82 400 317Rhodellan _ -__-__-_ lU8 85a W 8 78~ 00SouthCeroliu_ bullbullbull 11 OJ 1201gt 970 129M South Pkltlta bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull l 209 I 209 _-__m Tenllesltoo_ _ (2lI 42l21717770 10bull 585 567 1580S3 19741 GOO 11977middotirstTeIS _ 1~6ti7 W557 4622 16224 Utah bullbull _bull _ _ bullbullbullbullbull _ __ bullbullbullbullbull __ __ _-_ eM eM _----_-_ VirgmUl _ 15~U07 ~J02~ M 2H 2M 2Co 193 532 453059 20046591 377521 I 570 770 Washington __ _ ___ bullbullbullbullbull __ ---------- ----_ - West Vlrginia bullbullbull Wisoooin __ bullbull __

fatal 1136_Tot1 )(135 _

__

Iltreo __ D~ereasebull_ _

_

bull - bull __ bullbullbullbull _ 7 7Z1 32 7723325 62957 7 77fo 282 101 M2 1024135 374 Ml 15-l57i 155617 4889 J50 ~36 5274

347976ihG 6 81 ~G 354 550 102 fo128916 3 1~1 142 2 01)70342727851 7392 Sf 350 lID 71t ~ 583 122

~ 2i8aM -__--__--- 44)(1388 ~OO 472 1423939 8092G7 rn~

TOTALS FOR STATES COMPRISINO MORY TIIAN 0NE COLLFCTION DISTRICT

1 7IJ 320011

1 7i1 1 8~~ t2r 4814141

8~ 182 8 1amp~

12721 1 ~[P)

195k)~amp1

10nu

2l ~H so

7 fn ts9 15 26~

3-J1rISI037 310 4~ 3~1

I ~1~ ISO

3j~OO

~ru3d 3 ~

~IlIUjO(

amp73amp~J 3R H J[j~ G 1 12 71 2 289 7R

21762 3 5[bullbull 728 M

8321)32 n~l

4H5L71l la62

1l3l2(jO~

27 17 18

~~ 100 jG (1 GI~5t5Jl0

~~Jon411

Pod ---------_ shy

]517 I 9t8 743

no 1 2l1

------_ shy

POllM3 -----_ shy

I 523(~r

27ot 9816 0888

2289tO 174 481

PO]nd 216934

25180386 1257421l 7327877 2 W8 lt159

45 340 056 oj 579 007

Poud 2H 3~

2 7lJfM9 35 213 lJ67 i l~7 7~

~ 175 M2 47 053 ~98

Gl~H~

stA1R I01md Pound ~~15C~lif~rnia ---___----- --- -- _ _- --- shy

lIIinois__ bullbull __ ----------_- 00 89710 ll)(l l~()MiSil~uri_ ---______---- 20087135

New Jeey _bullbullbull ___________ 11442-- - --------- ----_ _ New York bullbull ___ 20 4~r--shyOhio ____ __ ---------___ 1(83J11 3~55)~

Qt gt1Ptnns1vania __ -- ------_ --shy

PImiddotnd- ~W 34~

16 795 ~9 0 ltI 31J 31

73~ IL11 2 1l6 018

l bull 408nmiddot1 r848m

IPgtund l Jl2

m002 9 11l1 10 ()91 38712 m~M 70m _

Pound Pound J Zl~ 2l8W2 11218 56 9 flOt 2H (0 9~9 t 797 172H2

7201114 34 466 851 G 20403)_ 18 TTl) 7 ~~8 798 1 320 9~3_1H

~1217 2 123 169 ~2 1702 ~ JS3 (7 2l1 8$ 8 -HIS 134 44 ~ )05 6778351 1 219 5r~ 18

Sorapohewing toboooo heretofore classified ossmoking tobacco hfS heenreported op~I1lltlly hy monUrcturerS5int~Jan lUll ami wilh OIIutr is included with smoking Iobac

in th is table tho total of each class llmnnfactured during the year is os follows Scrap chewing tub1lOOU i53Hil~ poultJ~ ~mollJn~ tobaCltgt] 104000953 pounds olld snull 38022~5

Iwls bull MnnllfctlJed tObRCCD was also removed from factori( without payment of tax 11- rDllw (a) Fnr e or(I Unll Slntgt Fii I I Illl~i 1~~ 18 l0unt Kcntuc1ltT 1500 pound

MicligaD g60 ponnds first l11olJl 23212 pounds North Carolina 128100 pounds Vlr~Ulio l2M puund toUl ~ LOM~ pouod (~) or use os ooa stores Firsl 11IillOi 21~ pound K~ntuoky lamp7 Jonll(ls first lfissouri 6389 pounds North Carolma 19462 pounds Ot ohio 1amp1 pounll Vlfglnb 7~(J pound total 3middot1708 ponnds

----------

----------

----

---

-------------

-----------

00 lt0T ABLlJ 18-Ci(1ars wdrJhin(1 more than J p07md3 pcr thall~and Nllmber oj facloe~ opcrated qllarllify of toboua liB ed mlmber of ci(JarB mamshy

fo~tured 011 haTld at commencement and cl03e of year Tcrnwed for czport and I=-paid calcwZor year 19JG by eollceion iJiBirct~ and by Slales

Cr~8lS weighing more han 3 l)(Iund per lhOltI98ndNumber or radorl TobRcro mlltlln making ct~nr~

Rellloed In busimiddot

In husl- SereIIScutshy On hnnd On hnnilne MnnusUrntcmmed StemmedOpened CII lleSll tln~ ntld Jen I Iron JBn 119~7 Por~onaJRn I lurollJanroI elllplnw conumshy Te_-peid lion

roo

-------------I---I--I-~I---I---I orTRleT NumbXu~bltr NumblDU1ldPoundAlaballla bull 127MMO OS 15 JIO(4OSH m Arkansas bull __ bull _ 7497

First California -_ ]4 37amp1 Mli amplI 10312

IT 87fgt7133421 11110 U iO 41H g 8-13 717 Sixth Cnmornia bull __ bullbullbullbullbull _

Colorado_ _ _ 1I9174

4610 2377 Ill 7910 lS22liRl

~ 7~ 3~ ~OS 0317 12M2

Conneellent_ bullbull __ bullbullbullbullbull _bullbull _ B7~ 1)10 72101 lJOJI3711 3387~ 412529

Delawarebullbull __ ___ - ~ 7r ~21 61 91

M 2 127 l~lnl IIM 1830Florida_ _ 4ZlISl312881)10 74MOS m~1llIII 21rnlli7~ 197 Georgia - bullbull _ M IIG 472 MOlS 12079139 37~ 3OJ ~Idho_ _ _ bull 723105173 47111 1M OJ~ ---jaocoshyFit mlnnis_ _shy 407471313051llI IYIi -2 Eighlh illinois _ 7~ 44~I~MO 31576 II 919 rlll5 ~~Indlana __ bull bull _

m ~

125 J06 ~ 071 OIls 2l73zfl OIl G7~ Ol~ 234l110-a bull bull 4110 JIg 11iO3l7 Zl43f17 4~9 lOOfllKanS3~_ bullbullbullbullbull _ 137~ onlM ~

bull~ bull

H

bull KeOlneky_ __ bullbullbull _ bullbullbullbullbullbullbull __ ~8 40700 4910IlIl6 410423~ 142143LnniiaD8 __ 41l17M 3i4em 71058361 2 311 1m Maino bullbullbull __ bull _ 41IOI 2510 22Mom 4902~

~ no~ bull bull

lgtlnrlland_ _ SOl ~7~ 65700 12_ 970132 197 9r1 3lftiO lgt1huset~lt __ bull _ _m 16G 1m 4083Il819 352JllSl 2i~ 703 llichil1lnbullbullbull __

~ U 2H8232511lflotl 612llfI 23)516 Mol 7398933Miuo=ta bull __ bullbullbull

~

is JOIass First MirL_

G-I~11 23~lO 12ll2llm 1162001 110033 iUh MIssouri __ bull__ bullbullbull _bullbullbull

123 21 lOS G IU 4en 1110 4fl~ 7 ll63 Montana _

2(I1111l bl110 23281813 4UJ811~ 8 ll22~ ~1lnJehraskabullbull __ _ __ __ 2 27 7UOIIO iI415 5 amp0

~

=eloda bull _bullbull _ ~ j9lXM 1 7~1

=ew IIamhire _ _ 181H77274 MI 7llJ HiO Gl 210 Ull

First Jew Jersey bull bull 1fgt(40ij Filth ow Jersey_

3012_4gt11 lOm lOO 97n 343 961OIZI ~03 7SS~~12 3lll mzsl 407amplt12 IlG 214174follw H mbull

First =e- york _ bullbull 23Im Seoond Jew yorlr _

I$ 0 3M7 771)1(I41ll 71407004 145WO

ThIrd Iew york bullbullbullbullbullbull __ bull _ HI Wi 3lOlS 10 21~ 145 351lm B 4li3 jOO 129477 fl 440 ~2(1 3lH~ 124 17331tgt~ bullbull

---Fcurteenth j-ow york _____ bull Twenty-first 10- York bullbull __ TMIighllr New York__ Norlh Corolino ----------_ North DakotR __FirsIOhio ___ bull ______________ Tellih Olrio ____ c____________

Eleventh Ohio ----------- shyEi~lr(eentb __________Ohio Okioholllll ----------------- shyO~on _____ bullbullbull _bullbull ____ _ Fir Pennsylvanla _______ bull __ T-cHUI Pcnn)middotlvRnia_______ Twenty-Illrd lenmyvunln_ Rl(~ie 1lanlt1 __ bull___________ South Carolina ______________Sotlth Dakota_______________ Tenneltsoo_ bullbullbullbull ___First Tens__ bullbull _________ Second Telll ---------_Utah ___ bullbullbullbull ___

~~~

VermOll ____________ bull _ Virginia_ W8lli~tnn_ bullbullbull ___ bull___ We Virginia_ ---_---- shyWisoonsn__ _bullbull WyoIllIn~ ___ ---__-_ _-_

rota 193~ ____________ Totnl 1(IJ(i_ bullbullbullbullbullbullbull _

IllcrcMO____ bullbullbullbullbullbull __ bullbullbull Voereso_

stATE

C](um __ __--_ lllinolL Mislllrl_ --------_---_ New Jersey -- shyNew York ----- ---- shyOhio_____ bullbullbullbull ----shy

~~~ ~~

PenuymuIa __ TexRS_ -_ _---- __shy

417MO 11101 0 2lJ gl~ 01 007 zg00 amp14[gt8 GIlOSIOO9 5345 4~2 127691 7700 0010 6 47~l4~ 411 ROl 4MMO _----_-_ 2~ j91 5451300mll~ IG441ti ]1II1II 7 ~21 170 I 4~41l3lI10 1l2 1470lro ~l SO 7 4fgt1 400--------_ bull

~

24732 m 1gt04 0510 Mlllr-m 1n 701 50259 35 02(1 400Slum ---__----shy 1rnI Mt[) 1100 --_- ----shy 17700

18i-j71i bull 4112 fKlI) ~gtll Olbull 29 ~t7 121 middot--i72i5ilimiddot 20IJ077 ------__-- 28 S7~ 1St37211 ~~ ro 29~ 741 214ll8l lr4oAI9 fl~AlOH ~ll~ fi21 1013711 101274800 14101~ --__-__-shy

ltC 170 1A) 28 l14 I J05 775 150057JS 1fI Ol~ If~ 11~ 1114 0~7 W 187 531 2OIGmfi 3011218 __-------shy A5O 15 (7 100 I 13~ 12il -------shy 907 9759 493976

~2 I~W 30 l25 m 211012 -----_shyH 41J[gt4 ~nl 1411 492 018 I~ tJiI middotmiddot----i8O- --__--- 11843 477375

20 M7 002 R8rAlll~ 5 7H~10 roOl 010 637 40 ~13 451 81OO7B97 1l81SOO IO~ 2S9 1155751302 M ll211 ~ 71701~ 4 n4 247 Olnll~~ I1M13AA 1741271n 34710 8478 ~41 997 41iO

11l~11IllI 10110 ](1] 1~11 M~I~85I 168228226430072 5RSll528 30 BSl ~1 O~I ~ 713 7 170 H InR Hili 7 ocm zro 1703280 2 220 ~39 _--------shy 738170 14010rl 2 roO(] r~~ 8112410 22 ro3 i07 1212~(IW H j(~ 8100 ----------- 104 210 IC~ 9B3w jI~W1~ 1178 ~7I 737 371iO 4000 2087 272 fill]

2r ~2fgt 10471 229242l JMZlO S7370 ----_ _-_ ~= _---__--shy

II ~1l 2340400 232 ~~1 111807 (lj831881 3-19471 __ _---shy llW 1O9~14iO478889 J 1~6 7n877 77300

ar n~2 aO4ro 1003008 I 316 lt m

l~1 2789 = __ - ---shy

411111 1~roo I 020 041 11 92~_-_ _--shy ~ 1A(W II1400 18 oro

a12 l~r079 Irl 211~ m140Zsr l7 MO 012 27282047 ~middot-i285iimiddot 6 147 2fI HO 774

~ ~ 4 wr Og~

I ~2J 2 IU7 agI80l ~n~11i 18210 1lfiW 39~ 2iO 1~

_--__-_shy1~Ilr1O 8R ~3S 6142100J 17~ 11 rl70 ~on 123K017 3 ~72 1110 _shy ~ 10 __ _-_~1l0

2l2 ~21 O~~ 87 ~71 146lll3 27 217 2~1 l 118 374 l2-H27~ 3IIM4 ~ 740 792

211------_ __ 74007 II ----_- - _--_shy--- ------ 75

~4005 770 4Ii2l M7lllml 11 ~89 4~ll J7U-I7IHi 29R 761 ~1l8 ~ f~5 l~351n27RGI~ ~IO 11~ 780 1722nl 5lGO11mOM 5100

--- SIJi 41I0~ lt10 122G21 181 ~lO 014a2 n12 3411 l~ a4 022 3rl2 18U ~O7 371 141 O 3S2 li27 4 ms OM 31l1l21l87428I0__-shy --_ shy______c_ _-__-shy--_--_

-- shy5 B37 lao 2 1n I20 2 llJI 007 4tin OIlS U~B _--__-_ _shy 4n41OOO700 4~n U70 an foO(] I 2727M

112 3amp1 --_ __ _--- ---___ _--__---shy----__--_ _-__---_shy _-------__-- 3 417 4~0 -----------__-------shy TOTALS FOn SIAT)S CO~IllUSIK(j MOlm THAN (jNI~ COLllWTIO ))lSTlllC1

]od Pnd Nllmbtr NumbPou~bull Nmbtr NmbtrNmb Nmb

1r0 71~ 47U M 4Cl 410 ~ 401810 10 amp17 IlllIl1n ~rll 12 8rf1 lOll Il)II1nt lfJ05ll4o117 ro 418 400 1n~91 I~O liM 38281518 I rol O~2 1 7f7l71 ----__--shy 482 UIG a7 mo 3r~ n

~

2V [114 1714iO 71301 29401213 Ol4ZH A7~ 137 - _shy H79X00 2902131-1ro1gt4 n 7 ~2ol ~711 3m 41~ fillS 8(1144 3 O~7 ~73 27 280 ~~ ~

404~ f~1II MlIllrJ~Il~70 61111~07g 12J OO~ 1IIlO 3 SOlI 1M I rl 7~~ Zln fta 219 74~ ~72 01 MI 111 l6 t100 Ai5309 21j~OI ns 00 28 78(

L a4~ 0111 2 7ro l1~ 2O817ll8II 12 In 04~4~t ~1~ 11230051 480~25 mI 4~2 4B7 --7275roshy00 m 22 002 ampll ~ 8111 OJ12 ~[IJ B~O I 89~ 200 Il~ G7 ~OO S~I Jl)i~~9OOI Milt3l~ IlA4~7I~74 234 OM OSU 3~ 201 108S3U~ ~81~7S 35lm -__--__-shy II H2 11008700 The nnmher of facton m busmes hrludtJl those fnelorles hleh memJl~etrrI the ~mell ltIltBr~ ~hnwo In tltlblo 21 Ci~~r~ ere aso 1~11lnlo(] from teotori wilhout p~lnt or tlU fnr me R en slor lllllnla-I~OJ clgnl~ bull bull The number 01 cigars or wch class tClIlovcd u-plid at dllTcrcnt mlCl I shown ln table 10 Avcrogil qtlenllly or lC~rIObacco uscd Per 1OOOIBrgC dgars 2U4 pounds

--------------- ---------

-----------------------

-------------

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8 -T BLamp 11l-CigaTs weighing mOTe than 3 pounds pc thousand bullN~inheT remfgtved tat-paia by cia8SIB colcndaT yeaT 193(1 by ClJlIcdioTl di81ric~ oTld by Slates

CIl58D (mllnCIlSoI 0 (mnn_ I C1s D (man_ UrlltlllrOO toulnclured to Clas E (manOloss A (man_ YI~llUrad to reloil at moreuiecluroo to rotiJ al morn retllatmorr ulured toIhan 1 rontltl roraJ1et mor~~tall a Mt h~n ~ oonlll than Scents ~l 01h and not Totn1mry~ Ihan e~dl and not each anrl no Ulan 20 cents lsmrllgtOOmore HIM 20 mh)-1lumOm than 8ltems eRohlshy more hau 15 e~nts each)shyIsmiddotpoid at $2 fft[seacbl shy cenls ea(Il)- Dald a 1350 tRxmiddotpoill ilt~Imiddot)[id at $3 Der Ihou$aml (lOr tllunsund I-llidal 5 1O~0 frJr lhowsod (lOr ~houSllnd thomand

Nnr NumberlgtISTmCT Vumb Number Numb NumbAlahama _ J 0)( ziMIIOiD~ll 6110 00000 ------_ --------ArkansaB _ J 17~ 4~1 OfO 585 ~21lt1 ~O 38~Fit California_ bull _ _ 07 28~~3~ fOO 2S1Ill72I (lB2 314100 2 rl0 Ml 23100 ~~~

555Sixth Calirornla _ bull _ 2G 4f~ 162151(JiG12 5405511670 12100 ~ DZl 2110 11Colorado_ _ 2 CllS 027 ~5 91 571 COO COO ampll oWlt000Connectlcut bull bull_ 1lpoundI J(J 096385651 3~432 1302l7CH l85 341 OSO 000Delaware bull bull _ 1(4 ~~ 42107 60ClIS] ltI~O 9075Florlda bull _ - ------280137shy---Zi838488shy 1~1~72l63720111301~U5 157 ~Ol 9 82a 124 92929OS4Georgia _ _ _ 2o Dot tllI12 1~1 75)]]~Zl071 S (175 26125489780Idaho bull bull _ 25J87If S2~7875 Hlf7OOFirst Tllinok _ bull bull __ --------336775------- -i5~OO7middot g4800I~21 llIl 1M 12518 ~O8138189002250 B6M Z76816M~6MlSO 1(1375 29000

Zl9 Bg6 9Vi37~- 1l78t74~~a~t~a~l~~~~~ S3 10 1li0 20725 14 ~37 004 8~OOIown _ bull S 724 24oj llA t89243 [(](I3 7Jl 8~ 86 l50Kansa bullbull bull bull _ ~ no BOO 3H tl8 Ir~ 575 ~o ---------------- ---------

O~

10 ~48 29~81O 741~)~O 00lMOWO 228281 --------jzG7Sshyf~i~i~~ _ 7l~JoHO IS 385 13456amp11121 5i7225 I 14 3il no 000Maine ____________________ _ _ middot2~I~~40 Il 7521713aZ575 ll~ 150 7~7 515

-----~C-------MeTllIlnd _ 2731~ ampi2]420 12~lou~n~90 311 ~o12074108Machusetts__ _ ___ _ ----ai~-1~ii- 4111~2~5 12I799H28 (0201~ 12 M7 t5Q I I~Q5S1l 7S1lMichignn bull __bull _ _ 5iH m71l1l31 ~9 1I(l1 11250 ~ lIJl u80lsa 562 41 I 72575862870Mnuewta ___________ _ _ _ 1)005(87 25 (J8Q tllIII 74 2~7 1fI~Q - -- - - --- _----shy~First Miwuri bull bull bull _ o laquo) ~~Ji) 13 ampll O~4 tOO72S0 3 ~aoH~37 ~71 47SIxth Misollrl _ _ bull bullbull _ 2~ g~~ ~~ (7 M8 5922 395 595 95700 ~l 060 --- _-----------Hontann bull _ OJIM1371)5(1 273800I~~ 810 ~ Nebrnka____ _ ___ bull _ 71 ~90 1 Mt B~714010 4750 24 laquol - -_ - -- -- _----shyN~v((la_ __ _ bull _ 12~ OOH 3~0 62S7 Q50 31714 ---------_- _shy- - - --_ - -------shyNew Hampshi_ bull _ ~l 7lSamp1 IM993IIO50927 OW 37750 10 S03 oro I 01~ First )few J~rjey__ __ _ _ bullbull _ _ ~010l~10 ~g3 ~lia 12910 3 892 000 IP1Z23lH3 201 HS 5100IlFilth Kw Jy_ _ 3-1525 4(17 UlllI oj I CWlfl 570 11I H7 771~13 092 9lt09 18320500 74110 l9OFirsl NQw ___ bull __ bull bull __ bull bull _Y~(k______ 72500310~ 1115 1M 029 ~75 350 ~I)~65 Mo M3 132029S 1amp~~Becond N bull bull _YOt~ -J S~I IT 81 S77 M~(114 759 a09~~ 30~~112 a3 213 1532444I 1 N~w Yryk_ _ __ bull bull _ 42 9B9 012 r12877 114 05~ 10 ~~7 21~ 226 67US2 HI 8S3 Xl 1~7 3(gtFoegtrleentb N Yo(k_ bullbull _ 1641278518 ~25 oli ~s 007 2102381855 7922 MJ58 1oSl 971

Twenlmiddotfif1 lew York ______ __ t 851 940 II 100 58~ 350 5451 390 12 M9 l3 rweaty-eightb Nw York (I S7~ 175 148 4C)() TJJ625 bull bullbullbull _ 7 161 4C)() IT Zi2 67 1orll Cnrnlia bull 15 9~ 9 __ 35 926 4~0 71 S52 95~II

h Dakota _____________________ ___________ ___ _ _ bull ____ _ gt7 71iO 115 [0 First 011io _ bull 27 (45 JI~ 19J 95~ 1015501 J 200 ~12 2~ 876 4Rt ai (I(g M Tonth Ohio _ bull __ _ 117 OW ~52 4 319 7U~ ~ 91 222 1M 274 8((1 341 501 20 Ievnth Ohio bull __ 15 ~1Q ~M ~fj on ~8 780 _____________ I~ 00 736 31 ~)(1 Q Ei~bwoath Ohio_ _ _____________ ___ 4S (ClI ~ 351 ~(J 1010238 J945 49395376 102 18~ 67

~fd~~i~~if~~~i~=== I 1 ~ II ~l~ --ii~ i-i) la~ ~yen ~g T 001945 -------- -~~~~- 1 055 i~r ~~i J 43~ ~ ~ TweJrtIJ Pffilnylvama bull _ lt1amp77V 70 (XI IO~~~6 lU3ll5 500 211997450 11444038Twenty-lllird Pennylvnnia ____________ laquo( 7 ~1 2 l7 00 0 v __ __ W 822 822 I]] 7811 87 Rbode Island_ _________________________________ _ 7 Jl~ 32 271 7 381 750 14 S~O 32__ ~7

South Carolina ______ ~O in7 9l 15 400 ~~ 250 5M 91)3 50 280 28 ~50

South DakotlL bull 2ig J50 20J Zl gO 272 500 ~17 05 Tenno-see __ _ l [I(l~ 000 1g 000 2ll 51 0 200 2 ~40 400 5 366 03 rstTexas bull _________ 84~1OO5 li4~3 2~29~5 10776 13110 10~31450 2947S70Second Texas bull 0 [I(l l 3M 100 _____ 77300 172 20 Utah bull bull ____ 25 8i lJ bull ______ I 000 ~9R ~ 801 8171~

Vormont bull bullbull IK ((lO __ 1S 050 36 25~O

Vir~iia bull bullbull __ _ 21 OC~ 24 3Z ~fo 323 900 261 420 774 ~Zl 8H 7Q Wasbin~ton bull bull ___ ~72 roo l 50 18 100 392 250 840 35 WestVirginla_ _ llt U2) 55- 12000 1600 ~500 ~ 8800861gt4 177OI~3a

WiS()onso_________________________ ____________ 23 419 4 )21 f75 ~OSmiddot ~j 90400 900 2fJ 749 7Q2 63 r~~ 77

Wroming_ -- ------------------ ------------ --------------- __6 ~ _ 1-~~cc~C=+~=~~~=~~=~~~=~~=~=~~=~=~=~=~~~c~~=~~=~~=~I-=-CC ~OO=-I_~~-=~m= Totel 1936 bullbull _ bull ______ ~ 19(1 856 roM ~ nJ Zl3 517 gt81 Ol~ 29248 021 550710 S 100 4lWa 12 (1(1 ~c 31 Tolal 1935 bull bull _________________ 4 120 5~5 333 110 401 3~9 464 ~9S 2Il5 26 ((17 900 525 tOO omamp 0amp 319 II 012 ~~

Incroo_ bull __bullbull __bull _ 379 200 700 52 981l 719 Decrease bull bull ________ 13 In lOO _ -~~~~~-I --~~- - --~~~~~~~- ----~~~~~~

TOTALS lQR STATES COMPRISING MOllE THAN ONE OOLLECTION DI~TmCT

Call1orls _ _ STAtE bull _ JHinoi ___ __ M jJ _ - _ Iew Jy _ _ _

___ bull

_

_

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bull __ I~ ~rk _ _ _ __ __ _ Oblo _

___ _ _

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Ponllraquohmiddotaol~ bull

T_

Numb Number Numb Numb Nmb Numbrr 47 ~n 747 001 0 17 [l3fl la3 357[0 6 t2O ~f 1J(i~ 430 $IS~~I~)

2f (116 739 m3 72 10 lOO IlIiO ~31l 775 12 ~l~ 37 G3[) 31i3 Illbullbull83 3~

27811960 102050 1068535 3500 4 ~OO Ill 021 35-1 til -l~I 61 456891917 22 21~ 190 12lI1~l92 3 300 1Of nl47 OllfUOJO 1 662 13~ 23 ~Ol 210 92-1 7lm gSO 42 8()l IIlI 2325H7 149 ~~~ 2gtl t07 126 (08218551amp0 4 g21 500 49757~1 314S ~l2 gtIl ~2 4UJ 510 780 21

173 sm 7118 ~ 280 lJ8 11~ 374 798 1021330 1~6W C fl5-l57J574 4OO)~ bull-J85 8480905 2G 725 2483045 1f 775 1 ~OO 10CJIl~5l_ 29 ~[O 90

oshy -~-

------------------

bullbullbullbullbullbullbull

h - gt h f I I m I I po lar da11lesli~ canstllllplion Irom ~1Jstam~20-CigtlT8 11mgMng more I an 3 pOIJU8 per I Qusano Jt ann IIcuree am n v TABL~ shybanded ma7l11ldrinrJ wareha1l8es cla88 6 by cla~q (ltJlelidar year 1936 1 S Remved ~~middotp~i(]

NUIgter of 1~r1I0Ij~eg bull I T1olgtCO U~d VoIlIe ltIfMallufnmiddot --------~---------------I al~mlIed d(n busi- In bus- Un Clasa n Clugtltl C Cl~ J ClllS1 Thl

Jon 1 1gtltmiddot031 C1ElSS Anees 011 Closcd TS~ slcmd Stemned ~crans ----------------------I----I-----I---~-

mlgtltr Number - mler ur - NumblumberPJJ PJd (~m 23m421 11 l 101 411 19lIl702 51~71li3 $28illl M lJ~OSG 1512031510001l bullbull ____ ~ 0 0 5 J-IBSI5 426 1

90 ~O 21g~ G~l I-----O+-CC~ ____W___-_ _n______l~l~ _ i deg I ~ 14~72Sg 3~lrrl IItFl7~5 _ 151i51 3~56~05 10~18_0I ~10122gri~ 90~ I ~719 87~ Ilocrea __ middotI middotmiddotmiddotmiddotmiddotmiddot ==1-===== 1004) --il251 bullbull _bullbullbullbullbullbullbullbull 2i811S bullbullbullbullbullbullbullbullbull - bullbullbullbullbullbull - -bullbull ~ bullbullbullbullDecrelllt __ 1 1 _bullbull -__ I _bullbullbull bull i84~ ---------shy

Ope~fl~iI~ltg[grT~~A~ ~lj~~~~~r~~~~J~hl~~I~~~ O~~~~~~~ol~~J]~~ci~~rjAJ~hg~~~~ ~~~ ~~~~~j~~luY~~l~b~~ti~~_~oa~~ ni~I~~~_ ~d~o~~ _~~~~~Sl~~~~~ Tille lll soo 311 of (h Tof Acl 01 W10 shy

NOTE-Aell qusnlll-Y 01 IBC Lnhruoo Ile~ ] lociJ d~a 20_25 pouri~

TAJlL~ 21-CirJars llfiqllirJ not tlrr lon 8 pallnrr peT thOlljG1lr Qanli of lobacrlgt lI~ed nwmbcr oj cigars 1Ifl7lujadllrtd 071 hand at IIJtllmenretlan atd claS6 aJ year removed jor exprt and tax-pair clllcndr War 1031 Ii caltedirJfl dislrict8 and bl 81alcs

I 1ltemOo I

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l(rtMion (1L1r1~ Hi3S

On hand len I 1~1(

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---~------------------ middot-1--1-shyDISTRICT PO Pond lomd II r~-mbrr Ar Num~ Nmber

~~n t~Wr~li~middotmiddotmiddotmiddotmiddot - bullbullbullbullbull 20 middotmiddotmiddotmiddotmiddot6middot t ~~~ -- ----- __ 1~~2 $- ~ Florida ____ _ bullbullbullbullbullbullbullbull middotiiii~2middot- ~ow nl~ KI7poundi7 middot--middotlli7iiimiddot- m337 n003_~U 4002amp1 Fifth ell Jybullbull _ bullbullbullbullbull __ bullbull bullbullbullbull _ 184 10 2j~ 00 2SS10 87020 Hi r() ~3~_ rjSooondlewYork bullbullbullbull bullbullbullbull bullbullbullbull 7iC9 1m -i10 ~~O~r 5iO~r)i 392niO----rili 380~nOO 2~~lo ThirdNewYor)_ bullbullbullbullbullbullbull _ bullbullbullbull bullbull_ 12iC 2~98 2351 272~1iJ 1ltOfgt 1l~4Gr 20UOO 21[200 ]lt)1middot10 lurh Camlina_ ___ bullbullbull_ _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull ~ ~H i~ 41 g 111 8201 00 1 gtoi 130 17 ~72 010 11 ~j nI RlewnthOhio bull bullbull bullbull bullbullbullbullbullbull bullbullbullbullbull_ 1 li Il 1] _ Q~ 12000 middotlOijEighllioth 0h1o _ l91S j~ 5~Ul(l -----iiiiiii- 23lt00 5i1 800 ~8~3~ FlrstPnrlI~nj __ _ bullbullbullbull bullbullbullbullbullbullbull bull _ 21 9000 bullbullbullbullbullbullbullbull GOOI1 675 TwentYmiddotlhild rnmyhaJlibull bullbullbullbull _ ___ bullbullbullbullbullbull _ ~ _~ _ _ ZlS 8(l(l - - - - -l7 ~OO 25 400 240 700 1Bll fgt2 Vlrglnia bullbullbullbullbull_ _ _ bullbullbull _ ~ 855~ r4S8~1~60-1I3iJ7B2 8113mn ~~Qn 152)9rlr~ 11407212

ToInI1936 bull bullbullbullbullbull _ - 21111442 OO~~~ li~ - IsotVJr711-134M4CJ ~S99 ----Z-rrll 182W9(~ 1371~~ 1~te]1935 ~ bullbullbullbullbullbullbullbull bullbullbullbullbullbull bull __bull 270731 ~_lt)H 1~Iilgt ]iBrli~ 2025231- -14gt64C3 2IJ 1~OH4iS j384o~~ti

~[=~_ -------~ - - I~ ~~I=-~~ ~~~ -f 7 8i8middot 3ii3251 Zl 200 bullbull j fi2 12 -~--i~iJiJfj

TOTALS FOR SlAIIS COlPRIRJNG 1gt10111 TFUN OXE COJTECIO_c JlSTRlCl

POYld

24] j

Numb ~ 10

823If 5Ii 00247800

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1Cl~a wero alo rem~1 fwm Iorle awu~ pa)men I M Iat ll loll~~-(oj lor pIrSoo~1 COllSUmp(mO ao~ e]l(rnnonla] pUrlllt forI Celllorol~ 101 Cl~ars (b) lltr me e lea 510 VillPoie JOflOO d~

NQn-The nnm]wr oacl in l in are hhdt in Iablo lS A ver~c 1U3nlily of 1 (~baoc lJgt~(ll~ 1~O trual1(i~rs ~ ~Ol~n~

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--- ---

TABLE 22-CigareUes weighiTig TID m(lre llmTl pounds pfIT Ihol~saTld Number of fadorie8 opcraud quantity of tobaoco used number of 6gareltc~ ~ manufactured an hand at COllllncnccm01l1 aTid rlosr of Ylar remQvwi for czport and Iar-paid calendar year 1936 by colletion distrid8 and ~ by Stales

Dr~tRIff

Ft Californla_bullbull Sixth Clilornia ___ CerUrul bullbull Florw ______ Fit minoibull__ KlLlCJ~middot_ bullbull J-l ~hlSctts_ _ shyM Ichj~D __ bullbullbullbullbull First )Ii~ol ___ Fiflh New Jy__ Firat r-o York bullbullbull _ oou~ Ne~ Yor~ bullbull Third Now Y~rk_

Fourt~outh 1 ~ w York

Nortb CarQlina _ Ft l-nmylvaQlo_ Tol(tb Penuylmiddot

vauls ___ _bullbullbullbull Twentythi-d Pounshyyl~nI3

Vgiuia _shyTotal 193~_ futal In_ - -shy

10 _ shyn~a~_ shy

StATE

Calilornla_ bullbull _ ~ew York -----__ Prmnsylvania ----

Clgnre1l wolBhinB pot more then 3 pounrls per lhouBSndTobs ueclNumberoffRClOrlltl 1

Removed VeloM[n busimiddot Slt1tep- slenP11 d ~ Unlernmiddot Onhenduttln~ On hanrlOpeneu S~llmed MrlllfacturedClosl J~t Jen I 1936 Jan I 1937Jo 1 snd elil shym

I For oxpo-l TEIX-peidroo 1~3i ping~ - tion durin~ Ig3G

Poftl NflmllePoud Numb NumberNumb NumbPOld I 15~ 2~ 7 lilli S~ ~jS ~3~ 3 2(j9 7703 5~z 31H 7Z3 1ampB~50 212927000 3313 4H 900 tl ~IO 3l1 72bull (30 2~151 102 2M~ IMOlO

bull -- shy m 2HO -00 __ __ _-shy 5~00 lG20__ --_ _shy 5400----_ - --- shy--_ ------ shybull __ 828 1gt36~ 880 ~2 3 48middotbull fl- Q3~ 6067511 6l2 -- - -- _--~ ~ 8QO t SO~ middot1140 -~8138 700 -30832830 bull 7 QS7 546 91910 11319~O~22~19036 705 1147I5ZS700 no 55amp 500 331l1~1200

_ 521516400 7 7~~320 713725 7 23r 410100000 2170021 bull bull -- _shy -- _-shy lU~ 51ni~00 ~057 320 I~W~$~~Ug 778220 _-_ __ 7 ~JO ~oo Ig d7~ 18__---_shy 18 amp50 83600 )80600 --- -i-10-440- 5221 (1(1 bull

bull

24472m 13 117 195 20914 G ~18 of 70 0 8B 582 120156810 41180 15213100 10 itl 74a 00 W 7~ CW R pj5 10000 M )JO 1626015735bull 183526middot 1 312 middotO~ 018 4J~ ~1~ ill] 28~ 160 l~56790 77 500 rl ~8r il~ 1 [lt57 12909 15 3~ 6 SOJ 370 13~ ~2 313l92 21000 01gt10010 19 9tfi 73 17 (OJ-_shy 1100 shy 57500 1728000

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M

1212 U221587953 105011005 a~~2W7ln 17J5l22740 83mllOHll 20 Hil 157 H47 3llt7 832 J77121~~ 4 (55387 ~31gt5 339331U 2 ~G le 500 2nr1iJ 53797 UJO 2 91~ 398 7nO S 740 190 ZS~~ 1~~Obull

bull

bull

ITG8S83~_- _-- ---- 3~J 001 tt4 QOO i27 1ll1 035 ~826n181- -shy WfOJbull-__ _-_shy r 011 13 100 9930~ 48 31~ IIlt-J Z7~

bull 345812H 57 585 33~ 8 700 ~7S UI~1l39[)( SO ~OO66 1 H8 WJ 5~() 44 llO 07~ 028 133 010 219 08 --- shy--- --- --- 13 020 r(JO 15 a(ol 058 ~~t amp81 ~21 542 7(15 449 IQ I55IJ t34liIO 457 928 317 95~ 81935229 215514078 152642 782 64~00

62 27S 438 Ill 730 981 ll~ 9~~ l~ 91 ~ 4618 IT 000 403 1073~2 77Zlr 143 HS 134 J6~ 114 Z57 - shy

--- --- ---W -- shy ~ 1~~middotmiddotmiddot~~middot~2_ 18(117 8388 M 821 005_shy 19555 791 29 a70 G-lO OJ7 7li1 OO IB 273 ~G8 392 _shy - - -_ _ 371034 ___ _ bull _ 86 1~7 1gt37------ --

r-shyTOTALS POll STATES COMPRISING MORE THAN ONE COLLECTION DISTinCT

NumlJer Nu~erNumblound Pounds NmrIltJ~ 3 2T2 31~ 212927CWI lW 21 7 600 97~ 1 M2 ~1~ 82~ I r47 11302lB268 0 Sg3 102 070 80B 1015018 1812 r 111500 I H 3G WO031 2 oro

3913 BOO3 OO 883 )()o 278 IGO 20356013 lt124 ~ ro~ 3S7 27054W llI

Number 3 ~13 NJ(lJilri ~~ ~lO 7S l6

1UIH~(2 31lJ4~5 ~ 3010 l3 79~ O122~O 3~

o TAJlLE 23-Clgarer~ wegnorlq more thall 3 pMIllds PfIT trnJB[md Qurmilly of lobacco uptd number of cigareUeamp morillDeured on liad at

eomrnencBTlled ond do~e nf yeoT remou~d lor fxporl ond I=-patd ralendar yeor 1930 by coltition dillrids and by Stal(~

Tnhco UBSd CI~arettes weighing mor~ than 3 l~n~ per thnusand

SemIs I Rmwed Unmiddot Sternmei rllt~gS Manufeltgt- On hand On hand I

stom~d uU tured JaD I 1936 Jan l Hll7 Fo expor TlI~IJ ciiplingl lation during 193f1

-----~----~CC=~c=c--~---------I-=gt===== F--- -P-w--- m~ Nb Iumb NumO Numb First Califomiebull __ bullbullbull_ 10 11 ) 310 _bullbullbullbullbull _ _ bullbull_ 3150 ~22G8

~lxthCa]jforoia _ _ - c bull __ bullbullbull 25 12Ol1 _ bullbullbullbull 6200 44 O~

MsachllttSbullbull_ _ bullbullbullbullbullbullbullbullbullbull __ bullbullbull 20 ~ 4(I J~ 150 bullbullbullbullbullbull 4600 3312 FrthNwJers~ bullbullbullbullbullbullbullbullbullbullbull- _ bullbull __ bullbull_ IR O(lrgt bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbull _ 0000 31100 Sooond N~w y llt__ bullbull ___c bullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbull _ 5 ll29 I 2Pl J~ I ~9 XlJ t8 t7~ 54700 1000 1478670 10 lH6 42 Tblrd New York __ bull __ bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ bullbull __ bullbull Gt2 43 amp1050 71lOO 5000 859~ 620 (H

North Corolina bullbullbullbullbull_bullbullbull _bullbullbull_ ~r31 lJO 71200 bullbullbullbullbullbull bullbullbullbull 76020 G3~030 t 579 ~2

First Pemsylvanl~ _ _ bullbullbullbullbullbullbull_ )J J ~30ll) 900 900 43G30 314 H Twelfthlennsylvme __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ bullbullbullbullbull_bullbullbullbullbullbullbull_ 75~ ltO(I() __ bullbullbullbullbullbullbull bull 11O(l(o 792H

1701489 1716310~~~~~~_ I~~ ~~~~~_ ~~~~I ~-~-~~- _ ~ ~ ~~1g~~~~~~

Decroasebull bullbullbullbullbull __ bullbullbullbullbull_ 3071 I 210 46middotI 7630 _ bullbullbull __ bullbullbullbullbullbullbullbull__ 65030 ~58 21

TOTAU FOR ~T ATES COMPnISINO MOllE TITAN 01-E COILFCTION DISTRICT

M732 1122 tG 110057

Nnn-Tbe numb of farlorirs ill l~ille ~ JnO~d in table 22 Averg ~uaDtlty pf ItIIgtl toba= und per 1000 largo egetl6ll ~07 pound~

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lOT1S FOIl STATES CW-lRl~[-( MORE TIHN ONE COLLECTION DISTRICT

sun NUmlINmbIlbrrINlImor Po~d l~d I PoUIIu Pomd I PmM Pou7ld Pound Pound I PoundCliIornia_ bullbull __ bullbull Hi J (1 17 772 - -- - - 72Illinois bullbull __ bullbull _ _ 2( 0 2 Zl 3((0 --------i58middot -- 000 2511 ----i88U 4 JO JlllourL bullbullbullbullbullbull bull 16 t 14 16Hm 3W3 1 11l~ Oil-lKew York bull _______ In) I~ 2 l~j t~BA9ijh- l9d7 213637 5349204 9 (100 W( 4 If ~ Cj~ 2r1Ohio bull bull 82 W t7 3al 2045 52175 21)558428 lB621 178 24~ U 715 295 Ponnsy)middotania 202 12 J-4 18U 7ll 172 279B19 34 ~18 70R 2522lt) r1 40 ~j i105 ~2f) _Texas__ bull bullbullbullbull _ 2 0 II Z fJltI~ __ bull __ ~~~~~~~_I 3O5M ~ J658i

S1II-IARY (j~ LEAP TOTHCCO RECEIVED FROM FARMERS DliRlKO CALF-ltDATl YEAR lroe BY DEA LERS IN LEAF T(JDACCO CIOAn MANUP ACmiddot TUHEIlS AND TOllACCO MANUFACTURERS

January February I Mlrch April

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~~middot

middotmiddotmiddotmiddotcgt~middot

~

_~

S

lale

QI

cli

fuln

i_

8

40

I~

11~1

32

311

bullbull

r~SI

__

__

bull

__

1

39

~7lt)

G

r7

2

959

4~SU

==

==

==

-=

==

==

==

==

==

=

2~~

~~I~

U(

1 17

~~

~~

j~~

--- _

bullbullbullbullbullbullbullbullbullbull~~

_ jyen

1il

U~~

I

3~~

U~

])ol~war

bull

bull

_

In

l19

7

bullbull

bull _

j

H

97

17

~G~

])LS~t~rColumbia

bull__

1~

ln~

46

Z4

3G

557

13

24~~

jJL

id8

bullbullbull

_bullbullbull

bull_

bullbull ~~

--

---

-

-bullbull-

-bullbullbullbullbull

bullbull

14~

bullbullbullbull

bull _

~

~ I

7~

~~

~~~

(JD~i_

bullbullbull

bullbull

bull

lIn

bullbull

j

61

ri~~

9

bull

bull7

I~

1t

4 S

7i

JIamp

bo

_

_bull

bullbull

_ ~2

I

n51

8

bullbull

_bullbull_

1

6

11~

ll

l7

14

~cWl

Fir

sIII

Hll

o_

__

bullbull

_

j J~I~

1

4 19

1

=

75

590 =

r

1 bull

bullbullbull

4a

8351

=-1

1)

----

--1

(1)

01-

2t

J9l

Ei~hl

II~n

middotll

_

-2

2~1

~~--~~~~middot~-~~I-plusmn

~~~=

--~

I=

-

l~

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LCom

hio

lIn

ka

wllh

W

hn

gtul

l [0

obl

ain

Ib

e D

umb

01

~rccinlmiddotlux

lla~er8

for

lb

W

h

ig

ton

cul

lecl

-lon

d)

tric

t a

nd t

he

Di

trlc

l o

r C

olll

mbi

a W

ilh j

Jar~middotlad

lor

(he

Mnr

yshylim

n o

llcc

llon

di

rict

-

----

-- -- --------- ---

TABLE 35-Numbcr of each claBB of 8pecial-Iax poyeT8 purchasino special-tal sk1mpl cOlennI Ihe fiscal year 1937 or portion thereof under I-

the vaTiou~ ann1ial Talcs by collection distriots and Statcs--Contjnued ~

Collection JisriclB or S([

Indiana bullbullbullbullIowa bullbull Kansas __ bull Kentucky bull _ Louisiana __ __ bull __ bullbull _ Malne bullbull __ Maryland (Slale)_bull _ Massschutts_ bull Michlgan __ bull __ bull Minnesota________ MississippI bull__ bull__

sect

--shy

~

bull __ 3 8 3 10

___ _ 3 14 6 31

l~

8 _

~ 275 1179 1252 2 r)5 ~ 8~1

1~5 4408 7 B79

11379 4000 1510

Distilled ~pirils

---0--------shy

bull

--shy

1S91

--shy -shy

-~- 9

Wines

--shy --shy

87

1~ 00

-----shy

H

bullbull _

--shy ---shy

2510 5 (B7 7M9 ~ B93 240~ 2 ~ S8 3141 1 006 927r

mlOl 2050

-----shy

MH 498

LIB 2080

---shy

8495 7042 0510 8175 75SG 2715 ew12no

113982 WOOI 3860

============ = === jtM1S8lurJ_____________ 2 4 ~ 50 31(0 308 bullbullbull 15 204 4202 1012 8989 Bidh MlssourL bullbullbullbullbullbullbullbullbullbull_ 3 2 (]4 2411 bullbullbullbull 6 201 3300 _ 77 GlM

-~ -------~------------ --- ---~ ---~-SlllteofMlssourJ _ 2 114 5601 _ 20S bullbullbullbullbull bullbull _i 21 tOO 7502 bull__ 11Zl1 15153

Montano_ bullbull __ _ 1 bullbullbullbull 1 7~1 4 bullbullbullbullbull- _ bullbullbullbullbullbullbullbullbullbull 679 H 2578 Nebrkbullbullbullbullbullbullbullbullbullbull_bullbullbull 1 ~82 42 bullbullbullbull _bullbullbullbullbullbullbullbullbullbull bull 24S0 6 4136 Neveda bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull _ 821 bullbull _ 33 bullbull bullbullbullbullbull 259 bullbullbullbull 3 I 172 ~ow Hampshire bullbull 1270 _151 bull_ 28 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull _ 1493

Firs Nell Jersey _ ======----------============ 3278 bull _____ _ I _ 162 bullbull _bullbullbull ~ Or3 Fifth New Jerseybullbullbullbull 10008 4 bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lU2~

8t(e of New Jerey I 17 14 162 13280 bullbullbull bullbullbull 4 bullbullbullbullbullbull _ I bullbullbull ____ 18 352 ~II __ bullbull __ 1071 15487

New Mexicobullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~I 1 1 sal J014 _ __ bullbullbullbull 1 _ 1 - 1 I t~ M bullbull _ 1 1511 1

26080

]~ 168 2493 7001 132~2 ~031 1261

231

14IJ

10578M2 bullbull_

g045 834

3177 6773 2220 3Ul

25004737

25 bullbullbullbullbullbullbull

20 bullbullbullbullbull

H

580S 1HI 3440 6 H2 2001 4 0~7

H

bull

H

bull

bull

SlM of Ohlo_

-shy -----~--------shy--shy --shy-shy --shy-shy-shy-shy------shy ---shy-shy - --~ ---shy~1l~oIN~w yorkbullbull

=== 77 ~ bullorgt6 bullbullbullbullbullbullbullbull amp1 _bullbull _ bullbullbullbullbullbullbullbullbullbullbull _ === 97 199l 2 20 58~7 --bullbullbullbullbullbullbullbullbull - 2 33 1007 5G bullbullbullbullbull _ _ _ l30 11J2 bullbull __ bullbull 3 2873

================== First Ohio bullbullbullbullbullbullbull __ 3 r~nth Ohio_ bullbullbull _ bullbullbullbullbull leenth Ohlo_bullbullbullbullbullbullbullbullbullbull_bullbull Eighteenth Ohio

First Xe York __ bullbull _ Sooond New York __ Third Kew York__ __ __ bullbullbullbull Faurtoltnlh ~w York_ bull _ middotrlleIltymiddotOt middotW york_bullbullbullbullbullbull bullbullbull Iwenlymiddoteighth Kew yorkbullbullbull

Iortll Cnrolina 1orth Dakota

================== gklahom~__ bull bullbullbullbullbull _____ 14 2033 bull _bullbullbull _ bullbullbullbullbullbull bullbullbullbull 2 1~3 2742 bullbullbull 24 4948

rCfon __ bullbullbullbullbullbull_ bull _ 100 2521 27 _bullbullbullbullbullbull __ bull ~ 600 27OS bull_ 495575

FlrstPonnsylvnl __ bullbullbullbullbullbullbull_ 6 =2 II 29 7770 bullbullbullbullbull _ 8 bullbullbullbullbullbullbull _ bullbull _ _ __ _ 45 509 4821 bullbull_ 48 13614 lwelrth Pennsylvnibullbullbull bullbullbullbull 1 bullbullbullbullbull _ 122 3442 6 bullbull _bullbull _ bullbullbullbull bullbullbullbull 37 224 2991 111 0940 Twelltrmiddotthird Pennylvnnl_ bullbull ~ ~ ~ __~ - _~ __~~ __~ 789_ ~ ~_ ~

8tleof Penusy]vani 5 20 6((l 17981 bullbullbullbullbull 20 _ _ bullbullbullbull 119 15GB 11001 485 32465 ==== ==----------========--=

Rhode Ilnc 2 41 1 001 2()-j 6 29 104 40 2321 SouthColina_ __ bullbull_bullbull __ bullbullbull 38 Imo --shy bullbullbullbullbullbullbullbull 257 bull 77 3287 100 5305

~~~~~E~~~ ----------- i~ k~ ~~ - J m lt lil~ i ~ ~~b

r~~~J~E~iis -----shy -----shy -- 106 77 _bullbullbull _ bullbull ~ bullbull _ bullbullbullbull _ 7 500 4872 ~~ 56 13048 ______ bull ____ 81 37~8_ bullbullbullbullbullbullbull __ bullbull bullbullbullbullbullbullbullbullbullbullbullbull 3 Illil 2936 bullbullbullbullbull 66007

Utah~t~tc~Tex-shy __ ~~~ shy 1~ - 11~ ~~ ~~ ~~~ ~~~ I ~ - 7~ ~ -~ - ~~ fri~middotmiddotmiddot- - -j I ~ U~~ ~ ~ -shy ----shy 4 1~1 4~~~ 1~ ~~~~ WlShln~ton I 5 67 ~932 -middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot3 21 --2middot 11 295 271G il 8 on West VJrglnl bullbullbullbullbull 2 bull bullbullbullbullbullbull I 53~ 4 bullbull _bullbullbullbullbull _ bullbullbull 3 170 4002 3~ 720 Wlconslll__ 5 157 13489 4 602 bullbull bull 93 1003 3471 3 1176 20 OO~ Wyoming_ bullbullbullbullbullbullbullbullbullbull_ 6 SOl I~ __ bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbull bull 3 00 J28 4 71~

Totl _ _ 57 273 middot160 6612 259amp10 101 7182 20 12 33 846 7 147 138131177834 II 13850 481716

Non Lquor dealer 8(imps also cover tho sales of WlnCS and felmonlod mll1t jjluora

TABLE 35--Number oj coch dass oj sxcial-w plycr8 purchasing spedal-IGz flamp8 cQtering the ji8cot year 1987 ar pGrtion Ihereaj under the variou8 annual rate8 by collection dislricl6 alld Blate8-Conynued

__ Ole~(DlBrine- II - - _ I NcotC INtlonl Pucshy~~--o~-Cc~---~~ A~ul- Proooss Ml~cd rus Act

TotEl1I I IIOrAlltlr or reno Bour

ber orMlWUmiddotCollectIon dJtriClJI UJII SIA ~~ ~~~ ~t ~1~~ ~~~ ~~~~ i~t~ 1gt~u ~~l~e- RmJl Practlmiddot ~~r ~~ r~l~~~~ De~ nummiddot

~ lU col In col In un In unmiddot ture foc- 0 lure deaJeto dealers touors 11rol lories Qr 01lurersorcd red cI~d c~lored $000 lurers JIllllters etc $12 $3 $1 aClOns etc Illtrt~gt $200m ~ $i8 ~OOmiddot $SD ~12 ~i $1 $1 ~-1-middot- __ __

~labmbullbull __ bullbullbullbullbullbullbullbullbullbull bullbullbull _ _bullbullbullbull 33 _2f2lt 1 26 _ 740 1189 9 bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull p51e Alka__ bull _ bullbullbullbullbullbull _bullbull_ _ bullbullbullbullbull ___ - 2 __ _ bullbull bullbullbullbullbullbullbullbull _20 49 bullbullbullbullbullbullbullbull _bullbull bullbullbullbullbull ~74 Aritonbull _ ___ ~ 7 72~ _ _ 6199 --~_-469- 24 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ l3~8 Arkansas__ __ bullbullbullbullbullbullbullbullbull _ __ bullbull _ bullbull __ _ 21 i 1m bullbullbullbullbullbullbullbull bullbull_ bullbull bullbullbullbullbullbullbullbull lD I)S lli~1 172 __ bullbull _bullbull ~g42

Plfsl ClIfmlbullbullbullbullbullbull 5 __c __ _ -- _ 2 4U84 -_e_ __ - - I -- 5 - -~3~middot _1425 _ 56li _- W ~ bullbullbullbull _ ~~ 30142

SIIlh ~1~~Oi~~ij~~~~~~ _ ~~ l~~~~ - ~~ ~ ~ f I~~ _l~~~~ -l~ ~ ~~~ Cq1arndo_ bullbull_ __ bullbullbullbullbull I _I H 2JI~ __ bullbullbullbull _ 2Y ~75 1~77~ li2 ---0 _ 81~7 Cnn~ctlt __ _ ~ )JI~ 2 20 800 221~ 1lJ Q 13129 lfigtlaw bullbullbullbull ~ _ bull ~ inl ___ 94 31 61 bullbullbullbullbullbullbull bullbullbullbullbullbullbull 14middot14 nlSlrielofColumhl __ bullbullbullbull_bullbullbullbullbullbull _ 8 ~ ~~~ ---i-middotii -320 131~ S_ _ 5J28 Florid bullbullbullbullbull _ 51 3810 __ _ _ _ ~O- 809 18W 10 WW (Ieorgi bull bull _ _ bl 3257 l I ~a Q59 2D 4D 7 _ _bullbullbullbullbullbull _ 13873 Hawali bullbullbull _ _bullbullbullbullbullbullbull _ _ _ bull _ 3 84 2 8 IS ~03 pound9 _ _ 13151

~~~O~-lill~L~~ ~ -~----~- ~ ~ 54 8~ _~~~ - l ~ 2~~~ ~~ 4 _~ 4~i EighthlUJnolg__bullbullbullbullbullbullbullbullbull __ ___ 2 1 bullbull 1 71 73iO bull_ ~___ 3 29 D ~~~O 130 bullbullbull __ _ bull bull __ 1~~67

]~~in~_ato~c~~l~~~~~~ I _~ __ ~ _ middotI~ l~~ =- ~~~ I~ ~~~ l~~~ ~~~ ~ ~ =-~~ 1ro~-~- __ bullbullbullbullbullbullbullbullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot4middotmiddotmiddotmiddotmiddotmiddot- ~~ ~~X --- ~ ~ ~~ ~~ lli 2~~ -j ~~~~

c Kenucky_ _ bullbullbullbullbull 20 37B~ bullbullbullbullbullbull bullbullbullbullbullbullbull 2 -n 832 2083 ]65 _ bullbullbullbullbullbull J5694 rUlShTlabull bull __ __ bullbullbull bull_ bullbullbullbullbullbull 30 261 1 l2 2202 2046 4 3 _bullbull __ 15072 1I1hIDe __ bullbull 20 1~W I B 3~2 110 211 6473 Moryland(Stte) __ _ --- bull j 33 23 3271 8 21 702 2415 32~ j- 15408 middotIgtfl5ll~chuwtt bullbull bullbullbullbullbull __ bullbullbullbullbullbullbull _ ~7 4563 g 4 2177 U815 193 26319 Michigan _bullbullbullbullbullbull_ lH 11838 11 70 2123 ~~~I 274 1 _bullbullbullbullbullbullbullbullbull_ 44375 Minnoseta __ 1_bullbullbullbullbull_ bullbullbullbullbull_ 27 2144 bullbullbull 1 2 23 11~4 291fj 2~ _bullbullbullbullbull __ bullbull _ 22278

~~i~f~~middotri__ 1 - ~ ltmiddotmiddotmiddotmiddot1 ~~ ~ ~~~I ~l~~ ~ ---- 1~ SiKlnMlwuri __ _ 1 =____~ 4-1)0 == __--2~~~~ ___==~~

~Ilt 01 Miswuri bull _ ~I--- 8 I~ 841gt1 bullbull __ _ ~ __ ____ 13 I 5G 1876 5538 157 _~ __ bullbullbullbull __ ~ 313Df

Montana_ I 1~~~~hka~_~~ bull

I ~2

~ 849 I

bullbull 1-- zl 11 ~~ 1 ~1i I g Imiddotmiddotmiddot 3410

~~~~~~nnltj_ 1 )~_nn- - ~i~ m _~~~n m ~h~~d~~W~~~k- _ --____ l~ 4~ ---- - ~ ~~ 2g_ ij~~ ~ -- 1 ----- -r ~lM FourteethNcwY~k bullbullbullbullbull bullbullbull -bullbull~ - 26 3532 ---- bullbullbullbull - 3 18 104g 5l~ 17 2 bullbullbull__ 2 138J11 rwenlymiddotfirsINewYork bullbullbullbullbullbullbull bullbullbull 35 8307 ---------1 8 25 1f10 4HC 32 3 __ 22~1 Twnlty~ghthNewYork 348P ~ 20 492 11117 8f bullbullbullbullbullbullbullbullbullbullbullbullbullbull ll061 ____ - 2 S 18 895 2 870 l~ I 14 jj(If

Imiddottl Iew York_bullbull_bullbull _ bullbull bull bullbullbull I IZ8 132M 1--- ----1--- ------------- ---- ---------- shyNorlhCllroliUI____ ==----=--=-------===_____= 2 _ 33 128 ~ 21558 ~ __r_=-------- 6 12737

l~~i~la-- ~~ middot1 middot ~8 _ __ ------l ~~~ 2~g J5~ ~_ ___ J~~~ ~lhOhli-- -middot~middotmiddotmiddotmiddotmiddot--middotmiddotmiddot---1373m---- ---- ~--------~~44=== ElemthOJiiomiddot~---middotmiddot-middotmiddotmiddot - 1 bullbullbull __ bullbull _bullbullbull 24 8211 bullbullbullbull _bullbullbullbullbull 3 17 J7i 1508 98 bullbullbullbullbullbullbullbullbull---bullbullbullbull _ 1l~i9 ElhlbOmiddot--middotmiddotmiddotmiddotmiddotmiddot--middotmiddotmiddotmiddot middotbullmiddotmiddot 1 __ _bullbull _ bullbullbullbullbull _ 3238W_ 4 Z2 3 _ _1 1 902

g r-II hlobullbull_ ~~ ~m2 --- bullbullbull - ---- 10 1663 Ill _bullbullbullbull _ bullbullbull _ __ bullbullbullbullbull _ 9a28

~E~imiddotmiddot~bull~ j -~ ~ m ~ ~ ~J bullbullbullbullbullbullbullbullbullbullbullbull ~1~ Twellt~PcnDyIVlln1A bullbullbullbull __ bullbullbullbull bullbullbullbull bullbullbull 2 au bullbullbullbullbullbullbullbullbullbull 21 6_ 2548 a7~ 4~ 1 I 23~ Twentlmiddotthlf~Js)middotIla 1 13 2125 bullbullbull 1 - 13 091 1137 5 - bullbullbull 9963

Siale elloonsylaIli__ ---=-----~ f 078 =- =-=------ ____~ ~~ ____ =------- ~I Rhode Island = = --== = ~ ------- ------- __ 00 I~ J2 785 ___0 _ 1 54 001 SouthColin __ bull 1 middotmiddotmiddot I I ~t ~ - I 7 ~ ~--n-~ ----=-=-=- _ 4G83

l~h~~~~_~ _ _ _ -- -51 ~ ~ -~ - J_~~ m~ ~ j J~i snd Ttol8 __ bullbullbullbullbull _bullbullbullbullbull bullbull ------2middot --- ---- ~~ l~~ __ Cbullbull __ bullbullbullbullbullbull T 2 2Ii 1270 2 7M ~ ---__ =----- -- 21 400

SIM IT ---=------___-= --- 1 ~l 1181 3626 31S __ _bullbullbull _bullbullbullbullbull _ 163J5

~~~J~~~i~~~~~ m~ ~~~gt J j~ ~~~~~~~ ~~~ ~ __ ~~~ ~ ~~~ 3lii ~~i ~i0 = ~ -3i~ h~ton(Stat) bullbull bullbullbullbull bullbull bull 11 1 bullbull bull I 20 835 2 fOO 506 bull bullbullbullbullbull 1~ 837 est 1f~In _bull_ ___ bullbull- I ~21 ~ 233 7 bullbullbull 30 741 191Q 32 1 10812 Isoooln_ bull ~I_ 12 307 I s~ 83 gt00Wyoming ---bullbullbullbull 0 1 2 22 1270 3~OOI 136 ~omiddotmiddotmiddotmiddotmiddot1bullbull --------=-= bullbullbull 1346 13 no 2H bullbull __ _bullbullbullbull 1 24849

T~tal_ -----_ --- ---- 57 -jm 17i 5g1 I I I 5 1~~1 138G 55843115SUJ5 6~ m ---=-- 7 88~i

--- ---- ---- ---

---

---- ----

REPORT OF ~COILMISSJONER OFINTEn~AL IlEVENTJ124 ltBPOnT OE COMMISSIONER OF INTERNAL HEVEKUE 125

TBJE 3B-Produclion and wUhdrolLols -Of oleomargorine (colQred Ilnd IIncQlared) yeor ended June 30 1937by rrwntll8

TilILE 36-PnJvclirm ami 41lhaTOlVols of colore] oleomargarine year endedl Jtme SO 1987 by wlleclio1 dhliid~

OLEOMARGAHINE RENOVATEDmiddot BUTTER MIXED FLOUR ETC

147~

1311 71201

66(00 73

I~3~

7~

I ~24

1701

T~BLE 37-Produclion olld wUhdrawa18 of lmcolon] oleomolgnnt yrar ended June 30 1937 by collection diBtllds

DislJct On hand July 1

WM Prolt1ured

On hand June lO

ro 100( oraloyed

Withmiddot Withdrawn I dro-n

toxmiddotpaid foro~ port

TotEllbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull

First Oalifornla bull__ bullbullbullbullbullbullbullbull Sldh ClIlifornlabullbullbullbullbull_bullbullbullbullbull __ Coloradobullbullbull bullbullbull __ bullbullbullbullbullbullbull_bullbull First Illinois bull_bullbull __ bullbull bullbullbullbullbullbull Ei~hth IIllnols_ bullbullbullbullbullbull _bullbullbullbullbullbullbullbull Indiunubullbullbullbull __ bullbull bull__ bull __ _ Kansos_ __ bullbull bullbullbullbullbullbull __ bullbull _bullbullbull Maryland Michigan __ bullbullbullbullbullbullbull _bullbullbullbull __ __ MinnesotK__ bull bull__ _bullbull __ bull__ bullbullbull ltd Missouri bullbullbullbullbull __ bullbull __ bullbullbullbullbullbull Sixth MissourLbull __ bullbullbullbullbullbullbull __ Filth New 1ersoybull__ bullbullbull First Ohio __ bullbullbullbull __bullbullbullbull __ bullbullbullbullbullbullbullbull Tonth Ohio_bull _bullbullbullbull Elaenth Ohio_bullbullbull bullbullbull_ bullbullbull Oregon_ bullbullbullbullbull_ bullbullbullbullbullbullbullbullSecond Tas_ bullbullbullbullbull _bullbullbullbull _bullbull _bullbull __

PnM 168 sa ~13Ol2

l~ ~ll IH2Jll

101I0ll1M gOO lO511 JB496 JIl ~7~

~3 1l3ltjlgt5l 30 JOI

17((1 HIn5 62

15196_ 1173

69I3J

_1 3 311 r~5

Pocl Jl~r2

II ~O 46I I~t 2j

12 Ol~ CU4 ((7 7J3Ili~~07

R~77413

75~M

a6~~ ~~

~ 1 ~111-I 8 1105 36 2 001 14

ZJ 7~ ~5ao G~ ~z

1 B4JO n9 41 l~ 606 185906

~ST 50

1 )57 lil 01 3OOl 39077114

Pou~d

~7Olia 319 ~11

------ - -iii lG2m I20121ll1

2 010 ~61 7112

-- 1

_~~~I HH~ )761133 2l2 0136 2middotJm 17977

221035

000337394 19 fgt8ltj 74080

Pud~ I 1lldftcl 9 32 tZZO9 6 ll ~23 117 9 l179ampU I 12 ~J 0i 1111441 1 Jr ~9 1118 l l-l80063 4 7lIl~447

H ~44 tQG

A~kamp~ P ~971 Mol 3 21 QG 310

3Ot1-i 14d l IIi27IM 0 40 poundgt11 llgti 0 1 Elti-l ~I

~ ~ 5ZZ flOO

3 1 1Slti 715 872

TAlILE 39-B-U1TlTlQrl of prodlldion 07ldwiihdr(luaZ8 of o[eomoTrarlne (colored GOd meoland) yea14 ended Jvne 80 1Jpound8 10 1987

TABLE 40-lIfaler-ioZs used ln thf 1wnuJacIUTf of oZeomaryarine colored and uncolored) year ended JUlIfiSO 1937

Pld~ PdDsbu~ oiL bullbullbullbullbull _bullbullbullbullbull _bullbullbullbull ~ 17 188 787 Oleoallekbullbullbullbull bullbullbullbullbull bullbullbullbull_ bull l8~~ 788

bull Cooonut ojl bullbull _bullbull_ __ bullbullbull __ bullbull _bullbullbullbullbull 101 ~7~ 160 Ouri~middotbullbullbullbullbull _bullbullbull_bullbullbull _bullbullbullbullbull_bullbull_ 415~8Color _ bull _bull bullbull bullbullbullbull bullbullbullbullbullbull bullbullbullbull 18fo Palmoi __ bullbullbullbull __ bullbullbull bullbullbull ___ lf(l7ltj~3Corn IIbullbull bullbullbull __ bull bullbullbullbullbullbull_ I 326 Q32 PoImmiddotltccnloil bullbullbull bullbullbull bull 6lIgt~3-51 Co~lod oU __ bullbullbullbull __ bullbullbullbull bullbullbull __bullbull 13 on 802 PennutoiLbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ bull 3 7iU 002Don middotsd (J( tlyltCf1nebullbullbullbullbullbullbullbullbullbullbullbullbull_ I 194 ~w Leoihin_ _bullbullbullbullbullbull__ bullbull 25210 ~1~ -ole ___ 18 In ~gMilk_ bullbull _ __ bullbullbullbullbullbull 723G~oJl Soda (beno 00__ bullbullbullbull _bullbull_bullbullbullbullbull_ 10 ~)BNoutr31ltUd __ bullbull __ bullbullbullbullbull_ 201001 Soya bean oil bullbullbull_bullbullbull _bullbull _ bullbullbullbull_bullbull _ 2G 81 gtJ~Otool- __ bull bull _bull ___ bull 18OJ~a08 Otot loe bullbullbullbullbull __ bullbull _bullbull 325100ll Total_bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull ~ 012 ampl7 12

I I I WitbdrelltD

Wi~bmiddot Lot OrWithmiddot Iroo 01 tagt Qu handOn hand dmwn June 3JJuly 1 dra-n lor use of dProdlldDistrict lorexmiddot trtryelt1oxmiddotpaid United lUnW~ port States

PoPOlJnlt Ppundpnd Pound PundololtId~ ~Colorado _ bull bull bull __ __ 1710017577 3~

-_ __ _ tt llIlMil bull 3 577 417204 185 M2 101821 117700 Eig~th lUinats_____________ pound10 58 110 51 G4G tI 774 middotmiddotmiddotmiddoti24(Indian ____ 2030 05320

middotmiddotmiddotmiddotl-~i(1 -iMiamp1K8U~S__ bull __ 8805 00ZlG353 10641ll Mar~lnltl__ bullbull_ 7146 242 ~07 192 427 50000 Ftrst MiltOOurL __ __ ____ 1980 337 4~8 330398S a40 Sixlh Ml~(lUrL__ bull bullbull __ c- 442 --_ -----_ __00 Ft(rb N~w Jrse~middot _ ~O 182 ~63~12 337016 103 ow48 lBS FIrst 0 ho __ _ _ _ __ __0000Tenth Ohlo ____ 19460 74~7~ _bullbullbullbullbullbullbullbullbull 93300 middotmiddotmiddotmiddotmiddotmiddoti632middot ~Se~ndTMM__ ~I _~~ 264561_

7~O 000 e678Total bull 84 (03 1007200 I 673307 1i83~10

Oolod UlJ~oJored

Withmiddot drawlJMonth Withmiddot Wi~hmiddot I Wilhfree or Withmiddot0lt Lostdwn drawn erProduced lax [0 ordomiddot Produced dtawil vr demiddot taxmiddot for ex- lor amiddottromiddoteduse 01 Irareturai~paid POrt portUnited SI~IC

PoPQlIncl Pounlt POU1ld POlI1ld Poundbullbull _Pounda Pound Pond L~July ___ bull___ 151 38~ 4081b 80756 19738 37~ ll 5~7 12l 27 ~ampl 975 - August bullbullbullbullbullbull 250012 UI330middot480t 0gt5162 _---_ 30100670 30827GOseptemhe__ 202 ~2O ~7Q1Q 52 8e 5328 _ 33M085 32895401 - _shy Octoberbullbull _bullbullbull 660lf1 291 15 20~ 56 1M 3~ 468 018 35 Mr ~j2 N~mbe__ 18 13 59306 ~9 6311 0678462 U 018 ~13 33 743 6~G - ~ ~5 n~cmber 1GI974 e2556 2~ WS GI ~SO JIlGJ3 ~05 a7 Gil 140 - _ _ - shy ---M

I~J7 Jauuat ___ _ 68 (22lOa 8 18032 66800 - - 32332519 33 ~3 054 ---- I9a

~Fbrnrybullbullbullbull 179224 56768 72 ~64m232 20008256 29010819 shy ---- shyl~rol--- 160 o~ MS24 14318 6383a 1127 l~ 15~ 6583500537 ------Apil bullbullbullbullbull 02 ~OO14lt3064 W628 5699~ U20S 8J 33 8amp OW -----May_ bull _ ___ 12874l 05 QIIS 22218 61OH 28 6lfj TH-- 2l 794 780 JunaII07 002 43226 28 907 33010 27840 4J 27 5tJ4 478 shy

Totgt I Qf7 ~OO Sgtl6tO 740000m~07 6678 387 2W 0-3 JSB71582 00

Colorud Unoolorelt1

Wlbmiddot Withmiddot Man dra-uy~ WlIh_WiThmiddot With Withmiddotlrolt I free of dawndra drown1l11Produced tax I~r ProdllcCd lax lorlIJXshy momiddot lt0co use or use 01paid efltlrt D~id exportUllitd UniledSlalltgtj BIBlei

I pndo Pou1ld PQnd Pundo 1llund PMd pgd Pou1ldIg28 __ bull ___ 15 3M l8r 1230300S I 7111 5GB 1 GJ~ 620 2J~ ~48 101 2104119211 shy-middot5-548shy1~29 bullbullbullbullbullbull 16 ~05 863 ~ 112lOO12 698 ~~ ~Je8IS ~ 315 lilli lllil1 952 17CO1930bullbullbullbull __ 17102771 2 O~lI J~2 llf8H(13 734 64~ 3~2 lI1()~~l ~al 288 oS 8 73~ -- shy1U3L _____ 8846 ~5 5793 n 194 WI J ~a84rl 2f8 926 04~ nO3W M5 1i372 __ ----

11132_ 4636218 2000078 210 7(1(i 042 21O45l1pound78JO H --1933bullbull _ 2813 1U8 (i(JO021 l ~~gm ~7till 14 21G 229 G34 215 990 086 ---- lIH ____ bullbull 2689095 46~ 000 l MIl 1M (131005 240497599 ~40110 117 ---- lll35_bullbullbullbullbull 2004971 80l4~9 1408 S27 680921 350 ~15 555 350 113 8(J m _ shy1936bullbullbull__ 2771194 1i~7H~ 14714$1 781 2O~ 368004121 3GB IIE~ 799 -_- 1937 __ 1007206 673307 583010 740000 38207043 386 775 872 _ - shy _-_- 49 5Q2 687TotnL 75300 60 lB 204 gol3 ~7~8 528 2971no~OO 2~6989t170 20 amp13 1700

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128 ItEPORT OJ COMMISSIQXER OF IXTERXAL REVENUE 129

REPORT OF CO)JMISSIOSER 01- lXTERXAL REYEUE

T_-llLE 47-tthyl alcohol lFilhdra1ampale llU-llllid and =-rlc 11 Sac8 fiuaZ ALCOHOL DISTILLED SPIRITS DEER ETC year 1987

(Proor Iilons]TAlJLE 45-ElhylllKQhlgtt Pruduction alld lhdrawllls by mQlllhll fiscal yeaT 1987

(Proor gallons) Tumiddotf wllhdtllCls

Taxpoidrotnl wli h For hooshy ~ I~wilh_Blato Ullddmwallt For lun pllil Gud For O~dmwlb BUltIltluod~umiJu sclcmllie BuLIlvi_ ~

~ slns

Californlo bull _ _ I G 270 853 S727GI 5 1110336 16003Colmado_ 60209 IP2tl2 H I49822 --ijsiii- _ _Dela -e _ _____________ 17 81~ _--------shy DI9IOO ZG400J 2(S1 bull _ Hawaii bull ~6 lo1~

Dlstrlot 01 Columblo __ 6~ lt020 6 399 ~o17 ~27lW8 _

luly bullbull _______ 17517065 136J2Q76127SOZ51 10622497 23022S Augt_ bull bull __ _ 171IIl8 3-12 I~ 2l~ 25 2528 Th 12 490 219 roo 214

IlIlnols bull _ _ 18 311 Il3J 11727046 6 317 ThO 1~tl5884 ~2l bull -_ bull 1~ 22811~ _500005 (IS 7oC

Septemberbullbullbullbull bullbullbullbull ___ 16592972 17 WO 716 23IOSfi2 153gt9~O Ziampamp~ IndianIL _ __ 22 ~13 m 21132684KanSllS bullbull bullbullbull _ 175316 ____ _ __ bull_ bull bull __ _175al~

Octot __bull bull no 0i6 SP5 21 470 3ll0 2 ~ 575 26 29 IS 2213W Keuucky__ bull 17 551 JIIJOO t 11~1 2gt1 __bull bull __ K oVOlllbor__ _bullbullbullbull _bullbullbull _ 211 1720ll5 2 fS ZIO J 215 J211 22 2l3 IgtS3 m MS jOulliaIs bullbull __ 12 JlI 632 710a1 lJol3770l1 OoIISlI 68SSO 5rDegtr __ bullbull __ bull ___ J9Il-lm 13J07362 331~375 19551500 240-154 MorYbnd _ bull __ ~ G5I1iS5 ~3amp2 21780617 170431 00255 bull bull __ __lllUluarf _ bull ___ 15 7ot S~ 1( 2~1 07~ 2 111 912 II 61 J 452 3iI6OO gt1ftssaohu~ttgt_ 7olS MI 2loolli5 4SGS223 12714 2Sll647 bull cbtUlllT _ _ _ __ _ 11571 W4 II amp75 1M ~ lXM 119 9 3bIl ~I 3l-l ~40 Michlgan____ 4lampM3 il82l5 _ sorlI Mtltch bull bull 1957114gt6 U76106I 21I2551~ IL~297i6 bOgt~7a Jl[innesota __ 15017 2764 (~ 730AprIL bullbull _ __ 16S2i1151 152116711 Z7-lO135 lZ29bS70 m6t llls3ourL ______ 580223 ~lIl72gt bull _ 61354 32114May __ 16ll3S~ 15Il-lSIOO 26S3563 1001197 2GZ310 ------4

1gt~ lerl) bullbullbullbull __ (0 lI36 mc 2M51211 3686188 mS24 51H~Jllnc __ _ bull --r 18 65 gt82 17 939 31S 2 391 152 1[ 1gt4803 362 763 Ne Yrl- bullbull _ __ bullbull 6 M1 933 1l~675 5393008 211WI L3OID 3 772O7J 40l1amp6iI 110147 114

2~6G8 _ _ _TOUlI____________ _ bullbull ZZ) lSI 2l8 I 21~ 2IO~J 3l 2b~ roo I 17932133 3006500 g~~_ 4 ~g ~ Penllltylooln____ n 11(12 US 530769 37972226 182036 37~248 26110Puc Rlco_ _______ I (II~nl _________ __ 3643JOj J02G _ bullbull 136amp]

L Indudln~ 11llGO(I prool ~Bllou~ lr~ICITCJ 10 de~ulutIng planl by ohol plsnls not IM-in~ bonltlltJ 1229 bull bull _W nsllllll(On bull_ __ I 22Il WeSI Vlrglnia 7lll41356 78005 2300117ampmiddot 1276 ~ _ __ W [sconin __ _ __ 302 673

D(lojU~S

J32l8 253~471 21138 ----------- ------TotaL __ 21 2~O 823 3Z~~650 17D~313 I71ll~70 1041528 1~3IM

P~rcenlago or tOlal willimiddot TADH 4Cgt-llhyl alcohol Planls on-d bonded IJirrCIW118e8 opelacd prodllc1irm

witllrawaI3 uJanhouBe l088os arid slocks rcmaiill in bOlulfd warehou~cs by dmals_ __ bull 1000

)or ~eMIUI1 For ol1or alion purflOsca

reJ-IreQ

WIllltruwnls

TotmiddotpnltlTOIoJ ProducUonMonh

States fiscal year 1937

Caillomln_ ____ ___________ _ 6110om 6 200 ~~ 11070 Colorndo __ __ _____ ___ ___ oo~ ~ Dolnmiddotnrn __ ___ ____________ _

--- -- -2i 20~- 17510

Dlslrlct of COlumbla__ ___ _ 1 bull

I -- 6gt7027 pound7~4~ __ Hawall ______ ___ ________ _ 4-0 2 405365 211gt6 IlIinol__ bullbullbull________ ____ 10001274 J8311039 46730 11l~lllUa__________________ ____ 10014600 ~~132211 G33J~ K n~ ___ ________ __ _____ bull bull l1~]IS ________ _17~ 31CKentucky__________ _____ ____ IT 551 10(14 )ulIo____ __________________ ---- -4shy -- ~ iwi iis 12341032 H767 M ~lkltl_ bull __ __ _ _________ 2G(l~a152 22 lLil Ijl 31006 M SlIcluIIli ___ _____________ 699387 74827511 1080)2bull2 ____ __ __ 4Q8573 2915 15017~iJ~~~~lQ o _____ __ ___ 680 22~MlssourL_bullbull _bullbull___ _ ___ __ N~w J~rsy __________ _ _ _ __ 417amp1004 40 Ul~ 288 1$M7 1lt0 York_ __ __________ _ ___ 6168011 51gtbull 131 10 S53 Ohlo_bull __ _________________ bull 4011 973 ~2l2 ro4 ~ 753

~~ - --iil~ro iin- ~3 M2 3M ~ 243~~~~~ii __ _ Puerto lIDO ___ ___________ ___ I 12 1S~ 4418421 I~TH

W hlnfIltlO ___ _ _________ = Im 17403 G52 23 CH 356W t fiolo __ __ ________ Wl$OOnlt1 __ bull ____ bullbull _ _ bullbull ___ _ 302 tS 362 673 ~ TOUlL _________ 223 181 Z2S 2152DS23 ~28 IQ-l~

1ltumhcr opuntl durinit ouy rot_of we r To Q]pulmenlalllon~In Delmrl d 1 in Kc- JampltlY

HemainlngKumbcr INumbor Wore-of ware_ in boudedI of plantgt Prol1uotion WltbdBWals O~SIUle bouses bullrcbou

Bted orgtermiddot

operated ~ Jllne 30

~~f ~I Prj 0011 Proo1ooU golltgtru (111

1~0 833 0amp O~ 01

1 Inoludlng bull_1 withdrawals 01t4911l plOOrlaquoDlons lor m6dnal usc GOl r43S lrool Jlillonl for bemge pnrPOS 19 proof 8ullou~ lor loolt llOOurlS 1110 proof galloJls lot Ib)~cJons precrlllon Btld CJOl prool gallo Cor Indusullll uoJ ThO$C omouu~ nre no SllO- BetmDtelY ltldor t1Upold iLbdmwlls

r S rooluOUl3 labibullbull ~

bull Tba perltlnla ~o nala6d to 100 becn~ the illtdn-sls lor mellLolnol beenlge ond olber nuthoriud PurtgtltgtCS in PUOtlO Rico llUQuU(nf Lo 03 PercenL Of (tie lOWl ltbdnlWllls oltc 1l0L abOwU S1e1WDUllr

TABLE 48--RtIo1l1 ahOlol Maferials uud jill prodlldian by kinds afid y Slates fiscal year 197

612 T9~ 10 7~2

--- --middot-ia36 If iG9

806800 5600914

-------_ _- Colilornm_ bull _ bullbull _ ~_~~_ 307 Dlslriol of Columbla__ ___ 144 3TD _bull _bull _ _

41284101 flawsu _ _bull __ _ _ __ bullbull __ bull __ _ bull _ 3 MIS 222 _ 3439Or4 Illinois__ bull bull __ ~428 500 101 1~1I ~13 10 laT 10 86~ 083 __ __ 19 ISO

MS rGJ I ndiolla _ bullbull __ bull 17 31 130 2 067 (08 44~ 0114 12 142 800 __12aU fan ------------------ 214383 Th2719 11561gt0 bI~IBl1 bull 39666

_ - - _ _shy OllLillllll l6 HiO illS 7400 622 I lOS 61i2 _ bull 527 lraquoO 16774

2 37~881 $5713 (O98~1m

1 m 780 ~[~1~r~mm-mi~~m~~l~t0illmt ii-i6(11263 Peuuylvoma ampI In 24-4 19I6200 Z02II230 276800 25446 __

I 631 ampl~

~3 300 ~~~~ ~~~~~~ ~~ ~Jn~r COlu 117 7172gs szOon ~ _ _ 107352

middot284~oI1 Tolll __ nn bullbull 202(310Ii6 1Q86713i 2I~HZi3 1l1143-JOO 41Z174--I~ lttl33V7

FortbOle plants In Ideh elbylBlcoholI a by-prodnct ollbe butyl pr ooll Ihoenlmod nmounw ltf matolrln1s allocoblo to Clllyl oloohol havo to Included F1amplltes do not lndudo tnaterlnlsd at expertmenUI plantbull

OUter mawlnh OthorM

0 bullbull

c= M s

1~~~~~1161 Po~~400 lo~~~ I Po4u _~~I~~

bull InchdhS 1~4OOO proor Ballon tr-lerrltlltl 10 dcn~urlng 1lonl by nlrohol plonls nor balog bonded Pineapple jui bull Diamall bull Elhl slllphawomllou bull 32CJlII pounds 01 sWeDt polat BQ30 pollnda 01 Bll0 Ilel POuDdIo or dry rood aod 17 pounds 01bull 1u ndoll~lon ~0871 roal flIons lost in LbullIl

bull lltgtltlltlllltlllnsl~ hotmiddotooo ~onded -reMsandquno Iltlcsln roCOvloS I~Ullt 0alCOho1 plnnts a-llIoll lal~f~io 1ll1 )ormOllLOd ]1uor bull Sulphao Ii uor bull Corn Igt CiderlrDgtlcr lt0 hooded warholl llO~ compulad Includes 4~~~~ poud 01 nB ~~6H8 Nun 01 barley ~~ Iound 111 rl and MAAU poundoloots

1IllIW _ _ ~ bull -ObullbulllIfiIoooI 1H-ridirf(y Hit- mg-~~~

131 130 REPORT OF COrIMISSIOXER OF INTERNAL REYENUF REPORT Oli -CO~n-Ilamp8JOXER OJ INTERNAL REVENUE

TABLE 49-Elhyl alcohol Production by kind8 of flar~rioIB used jiswl1Jeor 1987 TABLE 51-Denaturea uuohol- PraduttiOt bymonl8 fiscal yeor lOS

I QllInti~yusOO ltOhOI produccd

Sproiolly IMonth ~~~R~~l - Kln(1 of materlal

Pert+ntAmount ProollPlloolUna ~I 10191 WIe oaUm

lulybullbullbullbullbullbullbull bullbullbullbullbullbullbull 2059AllglLt __ __ bullbullbullbull_bullbull bullbullbullbullbullbullbull bullbull _bullbullbullbull _bullbullbullbullbullbullbullbull bullbull 1 015 188

Molasse~ bull bullbullbull bull 201 7ll2 Q13 169013295 nnGallons_ Septcmber_ bullbullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 2 H~ 764Fl hr1 sulphate _ 2~ 4112 67S bullbullbull __ do bullbull _ 33889083 15 18 (Jct~tbullbull bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull bullbull __ bull 7 893 3~O(] mill bull __ bull - _ bull 225 6n S~8 Poundsbullbullbullbullbullbull 18 MI 9~6 836 lmiddotevemherbullbullbull bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ 5556 990Pin8~ple juice bull __ bullbull 3 6(l8 222 Gallon bullbull 459726 D~oernber_ bull_bullbullbullbullbullbullbullbull _bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1 B3IltHOorn slrup _- bull __ bullbullbull bullbull __ - 2l H6 d~ _bull Jo991 Januo(ybullbull_bullbull bullbullbullbull bullbullbullbullbullbullbullbull bullbullbullbull _bullbullbullbull _ 66770ebull do bullbullbullbull -4 02~ () ~middotIary-_- _ _ 48~ 698~~~~~etied-liqiio~~~----- - it~~ bullbull _bullbulldo __ bullbullbullbull _ 2 9~5 () Mach_ bullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull 260002MitlllNS - AprIL bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull _ 623M olnsSlts bullbullbullbull ___ I1l 143

_ Tankagtebull bullbullbullbull bullbullbullbullbullbullbullbullbullbull 475 T ABIE 52 -CoifpItely denalured olcahol WitIdrawas blI fornuZa~ and by manlJis

do_ - 1-=== fiual year IBS7 J - Tol bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 223l81227 m 00

IWloo gall - - - Addltlon1 amounts ult~ In CI)II1Nl1atl~n with alher mlt~b113 Included under Mixtures Includs 19180 pound pI diamsit

Le8S than 001 ot I ]Ifr~wt shy_ Includs n184 proof g~lon produod at~]lflltMDtaltlanl-sfrom mBwrials not llOwn

T BLE 50------lJenaturfd ulrohiJ(I PIoNS _op~ralfd prlJJudiol withdrlJwaZa and - 8tflCk~ (10 hand by Slflte8 fBJaIJjpoundOf 19fi7 __

IWlo ~~llol

- rnrollly dellllturd Bldally deMtured r~~1

Stale plae I opern Prodtlc With On haQd Produemiddot Wllllmiddot On hsud Blod I~ri ~rowals June 30 lIon drawJJ I funo30

J

Callfornis bullbullbull ~ middott 6 -4843SIl - 483-069 - 8 81~ 2 55llH3 ~ ~18 8 [2 P7 DelaWllre __ bullbullbullbullbullbullbull _ 1 10087 l()0ll7 __ _ bullbullbullbullbullbullbullbullbullbullbullbull _ DIstrict 01 Columhla l 35 m 5221 10344 571229 565 00l G2(OnawaiL __bullbullbullbullbullbullbullbullbull bull 1 195777 195485 5~6O i2l3IJ 5280 _ Inormation to the CDnlposlllnn and aJlrhorld me of thealt lormulas wiil he tOllnd in Ih appcn~j~ IlIlna bullbull __ bullbullbullbullbullbullbull 4 1009518 T 597bull 21 30919 2449285 2449541 31756 0 Hcsulatlow N(l 3 Fermulas lor CODple~ely and Specially Dennlmd Alcohol Trmry Deportment Indiana _bullbullbullbullbull _ ___ 2 1 667 778 l 663 587_ _ 5 264 9 (Hr 050 9025 655 l5 Jrl ULIeau oj 1dsllal AlclJhol IlS smended by Trcsury Decillions 1 10 4Mj ~621 ~[riG 1lnlt1 [ri8

Kanabullbullbull _ 1 bullbullbullbull __ _ bullbullbullbullbullbullbullbullbull 88amp2 88206 476 r Repenls a~ exCl 0 relum over w~hdrawals Kentucky __ bullbullbullbullbullbull _ 1 __ bullbullbullbullbullbullbullbullbullbull _ 511514 548626 27520 Loul~lana bullbullbullbullbull _5 -2160503 2215571 19415 3779144 --3755340 lJnl TABLE 53 -Specially denaund alpoundohal Wilhdrawole by leadin I farmulasmiddot ~ndMaryland __ bullbullbull 2 3081510 47312l 27651 104lt]8954 1O~06077 1l~TS6 Mlt-achott bullbullbullbullbullbullbull 2 -268418 394096 2l5290 2765820 2754512 22 lSI by months fiscal YN-r 1937 o(juneoLa __ bullbullbullbullbull _1 __ bull bull _1378 bullbullbullbullbullbullbullbull bull _ _ Newnrwy bullbull bullbullbullbullbullbull _7 _23-83686 middot2~11551 5832 184amp2038- -18~86129 60139 (Will gallonj NewYQrk bullbullbullbull 3 1388012 1559616 21272 1618115 _1621)725 fM2 1-enylvanis bullbullbullbull 4 60972lt11 1076546 516~~5 14219659 14174530 12f74 Puert HI __ bullbullbullbullbull_middot 2 836630 973538 ~52 9-17556 948030 5215 W-sTYir~inia bullbullbullbullbull 1 ~ K)I zo9511 4 12517747 12245655 r6U Wisconsin __ bullbullbullbullbullbull _ -1 __97556 __ middot_97556 ____ 78910middot 786S1 3247

+olal bullbullbullbullbull bullbullbullbullbullbull I-------amp5 2211837Bln~M-1~4 M7bullG5J 80084281 79581870 ~

1 Jnrl~Id In ~nnrurcd alcohol ar~i4~7~O x galIor of rlt~ ~nd IlyenI2j4 tax galion~ or QlheI 9plrlLli fnlnJeroo Ir~m dISliIJeribullbull lor detltUaUon

NtIIObltgt n[m ~ ~lJril~ ~ly~~rt 01 the yoar_ IDltl~ 1 dtnnltlring pionlt o[riled in conjunction -Ih an cItimoulal B1e~h~1 ~Iaul_

J

r Wlthnyen yeBc e~di iOOl~~__wfingtV~iJi-tt_~MiwisLWmiddote=ttill~i(limmtrntttrttil st

_bulldo_ bullbullbullbull __ Ms)bullbullbullbull 255 1921 9~1 6 51i 008middot8ulpbitelquor bullbullbullbull _______ J~OGOI~1 _____do bullbull0 )IJM 878226 744169~nr~ln bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull___ 7ogt3~9 Punndbullbullbull_ Mani meuL _~--_ bullbullbullbullbull GH M2 10 bullbullbullbull Total 22 1183~8 80 OIl 281_ 1129216-SW~trBtoeL bullbullbullbullbullbullbullbullcbullbull_bullbullbullbullbullc_ _ 31 OOQ bullbullbull- _do bullbull __~ _ Sorgo __ bullbullbullbullbullbull bull _c ~~JO lt10 bullbullbullbullbull

-Dry feed bullbullbullbullbullbullbullbullbullbullbullbullbull IIGI _dobullbull __

dens lured

WIeOIIm~ S 915973 5 Q3ll 266 6487318 1179187 70~9 574 9 28~ 2~8

1I1~8 820 4 9S7 938 ii 2J2 297 6 amp1329

Tolal

WI oall~ 6 121 93 6 953 ~~

863202 15 an 51i 12616564 11116222 6W5526 5 ~74 63j 6552299 7098882 7 4376U5 8 3W 919

1112202019

lormta Mon~h Tl1

12 U H 3ulybullbull __ bullbullbullbullbullbullbullbull ___ bullbull _bullbullbullbull 27681 9973 39959 Z6li[I2l SSI~ loS 39161SAugusL_ ____ bullbullbullbullbullbullbullbullbullbullbull _bullbull 651170 139194 n152 104030 21 7~ 107 9~G ~1128erotemberbullbullbullbull~ bullbullbull ____ __ 002002 515577 459236 9~lll4 ~3 4(11 M 2 Oampl 815Octebor_bullbullbull ______ _bullbullbullbullbullbullbullbullbull S 175 381 3324922 1270115 lO~2 7J6 Il illtJ ~ ~9~7M~November__ bullbullbull _bullbullbullbullbull __ _ 1994 HI 2640329 fll8 995 middot~2l~~ 4 18 I~~ o954IMDoocmherbullbull__ _____ bullbullbullbullbullbullbullbull 9-10 773 92l l09 70683 is 771 0 I 9903~Qlanuary___ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 201007shy 376 57 52210 8190 ~1I 539 (6~Fbruary_ bullbullbullbullbullbull ______ bullbullbull 139 500 2818-52 ~ I 843 - iU 5~March_ bullbullbullbull _______ bullbullbull _bullbullbullbullbull _ 155013 56 ](3 l~ 146 1000 shy - - - - shy - gt2[ ~22

U~~-~~~~ ~~~~ 210839 50537 559 -HI - - - - 2~1 524 352 665 5I 203 - 497 1 OJ2 9194GIlune_ bull _____ _ bullbullbullbullbullbullbullbull ___ 572471 227481 130]7 1O~ - - - - SIl 0~3

TotaI_ bullbullbull ____ bullbullbullbullbullbull 9390663 86194 3331275 2 OIB (W~ 1I9 0116 ~ 23 4801 104

Formula July August S~PteltlbcI Oelokr Nowmkr Decembe

C ____ bullbullbullbullbull ___ 1~l~ampO ~ lG2S29 2 112 Q~I 2337271) 2 31S 936 40715392-D__bullbull ______ bullbullbullbullbullbull ~~ 1450 Jfj2 l 4~5 lll7 16M407 18264 1737347 lH0630329bullbullbull ____bullbullbullbullbullbullbullbullbullbull __ ijH159 22 IU2 0bull b63 795 859 720 ~oo 73917518bull ____ bullbullbullbullbullbullbull _ (~ 3Jg 32813J J~7 321 ~~I 788 550962 60803635-A_bullbullbullbullbullbull _____________ bullbullbull 219 ~4~ 2IH S7B 2692ll 377868 255410 40972423-Gbullbullbull _ ______bullbullbullbullbullbullbullbullbullbullbullbullbull 211317 8 7Il~ 347Md gt40 ~(l0 217212 360 074 40_bullbullbullbullbull ____ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 100 1M 1gtlt]8Gb lIlI(I211 200657 1~6 037 2Wgt211823-Abull __ bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull I~~ 292 W~ 71~ 1l7~tItl ll~ 535 179809 187 MI54 bullbullbull ___ bullbull __bullbullbullbullbull_bullbullbullbullbullbullbullbull __ In601 13) lJ6~ J 10 435 15-1242 130012 13876817_____ bullbullbullbullbullbullbullbullbull _ 67935 BOl SS7 ~I 613 S693B 81114 808763-1 bullbullbullbullbullbullbullbullbullbull _bull ____ IH 57~ ~7 lII SS U3 7~ 399 89307 13185613-1__ ______ ~J3~ 79 63~ Ju~ 7d~ 1251gt16 107847 nOSI37bullbullbullbull________ bullbull __________ - -I t~~ 0841 (gt53 00630 8J500 574H28bullbullbullbull _______ bull __ _ ___ __ bull ~O S08 162DlI o~soo 00750 56 ~50 65 1()30-0______ bullbullbull ____ bullbull _ Z-125 3032 U 1~9 4799B 52507 717713~B_bull bull ___ _____ _bullbullbull _ 3~ 7S l~ 730 2~ 063 m336 4a893 81103112_A_ ___ bullbull _ ___ bullbull _ ~~ ll162 ~I 019 7042 27677 2817330bull_________ bull _____ bull __ ~~ 1~93D 23 JlO 1~l99 23431 3963939-B _________ bull ___ bull ________ _ 24837 20 00 ~I Zt22 il3 W528 n~73All others ____ _ ____ ___ bullbull i9556 lB 718 612ll3 SS2115 62 liJ 14 ~~

ToraLbullbullbullbull _____bullbullbullbullbullbull 1 5783462 6029222 6 430 1~2 7283737 7C21J7b I O ~9(l 061

J32 REPORT OF COMMISSIONER OF INTERNAL REVEKUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 _ TABLE -SpCCillllll dent1red alcohol Withdmwals by leading formulas and TABLE 55-Specially defl(Jtlirea alcohol OperlJiOll8 0 bonded dealer by Slote

bY1gt01l1l18 Jiscal year 19S7-Co1ltinued fiscal year 1987 IWine ~Bllo~l [Wino gallons]

Formula JampIlnory FebrnMy M Aln M June TornI

1__ bull_bullbull ___ ______ bull ___ z-IL __ bull_______ 2l bullbull _______ bullbullbull ___ _____ 18________ bull __ _

S5-A _____ _____ bullbull_bull __ 23-G ___ ____ __

(D ____ bullbullbullbullbullbull ___ ________ 23-L ______ bull___ bull____

4_ __ bullbull _______ bull ___ bull ___ _ 17_____ bull __ bull ________ bull ___ bull 3-Abullbull __ _ __ _________ 13-1_ -- shy -----shyJ7bull __ __ __ _ ___ bull_____ VJ ____ _____________ bull__ 3lgt--C _ ___ _ ___ bull ___ _ 3S-D __ bull __ bull ______________ 12- __ bull ____ bull______ bull ~O ___ ___________ bull____ bull __ ~~I- H bullbull __ bullbull __ bullbullbull _______ Allothers ___ _____ bull ___

10079]1 1381H~

971 126 001760 Jll276 202bullsJ8 HIltlS2 92100

lOll ~2D

lt126240 4lt1991ro 3~ 037 40440 38170 26335 22213 30412 10010 2656

ll13347 1~OO82f

548559 51625

bull 237608 217080 1c8883 133801 liS 647 69489 79356 47124 42946 24363 N tOo 18679 2~ 310 ~~ 11000 98530

I amp78 282 1838517

783445 7HOS 276615 247313 186863 148430 139 Q67 764314941raquo 42215 MH732013

-53-728 88075 38282 20401 18676 42025

l amp17 (13 1amplJl22

MS OSS 103979 328251 2S210~ IMII5 180270 1~52~

81951 M 162 38488 32O1~

GS026 48001 lfo9U 262r1 l8405 21409 69725

1613 591i l63B485 IUl~M

617M7 41195Sl ~j~~M

2ro41~

1764W 119lJ~

fl5 J17 71 (130 23675 OO4G7 lt18726 ~2 370 20530 00 gtS8 22135 HH~ 748l1

2420011 I iJIQ28 10087[17

408 llOS 1amp165 lSI 11 22tlm InSI4 14t ltlS7 ~7 igtJol

ll167~ Q7 ~3

P21gt2 ~l 57~ 4~ ~~~

50 I fl ~ 276 ~II~1

~j (~

71 ~13

251~6600 19369115 9bull756300 6362007 300gt918 3 208~O

2211746 I 7JY4~~ I On 2~2

91~ bullbull$ 899 ~~2 S3IIl4J 7 ~It M2 ~57 IgtZ~ n5 44J ~9J 3H~11 l(l~ 773 ~lil 313 783 10

IQt8L ___ bull_____ _ 6084 G5Il 4Il8il079 6309500 64M112 65911lB 741~315 1~ 6Bl ~76

TABLE 54-Specially denatllred alcohol WWdrawal8 by ormula8 fiBcalyear 1987

[Wille gallons)

AmountFMmul8 Amount Formulm Formula l Amouut FormulaAmoun

3(l-A_ _____ bullL _____ _ 23 __ _ 30 _____ 2978125156600 3 ~78 30577323-A _______ 31l--R _______31-A_ _____I-A_ ____ 3 4()4 1739 ltloa 2~ 373176823-B ___ bull____ 3l-C __ bull__ 4142-A_ _bull 32bullbullbullbull___ bull 89100 529 47~25 7l4 3(l-D __ bull ___33 __bull __ __2-D_ _____ _ 23-Cbullbull____ H992193S9~45 7721 40411

3-A ____bull _ 33-A________ 40_ ______23-D ____ _89~ 522 2 243 7lt1000 35__ _bullbull _____ 41 __ __3-D __ 23-E___ 2 57~25M t4 071l 42_ ________23-F _______ ~5-A ____ 11911 W2 282 1057 3 M~ ~l~ 43 __ bull _____23-0 ______ 36 _________ _tA-_~~~~~ 4649t t DIli3 42lJ l4O 004L_ bull ___ _(l-B ____ bullbull 12 161712IJ 24 107S 37_ G47 []I

12-A___ _ oH--A_~_ __ bull 13 S63J7-Abull __ 1 ~23344 on 12671~ ------_ shy 45 bullbull ___13-A _______ 434Ill bullbullbull _ _ 304Msn643 25-A_ r~ 67 46 ____ bull___ _15______ bull __ 38--Abull __ 4~ln00 47 _ __17_______ 38--B ___ ___7-A bull ____ lijIH 6362Ht5ll1i 1H5 50718___ _____ 7-lL__ bull _ 40701_ 6 302 507 1579138--08 _________19 _________ 79 681 876vgt-v_ bull __ 1430t rotal_7J41O 5~2 ~72ll ______ bull ___ 28---1 bull ____ as--E _ _ _ ro8S2 ow22_bullbull __ bull____ 39bull _ __ bull ___1_ _______ l 88l 91~6aJJ

Information Lo the COIIlllotion ond aulmiddotboritld uo of ~he foltwulS-11 be found iu tho 1lpltmCiI10 RogutmtioDs NQ 3 Formul [or Complrwly ~nlllltislly UrUlluld Alcobol Trury DellrmanL Bureau o[ Imlwri81 Alcohol menl~d by Trury Dedlollli IM Ull H7 4644 ud 4143

Number On halldSLaLe dealers IR~oetUlt1 IRamow lnua 30looeratin~

~I-- 1--Californi __ _ bull _bullbull __ bull bull bull _ 2amp1ll ~O ~U I ~ 261Connecticut bull bull bull bull

6~ 75~ 70 roo 2It07 2~ 0-gt0 19M3 8 91-3fu~~~~~~~~~_ __ 81l6n 78~ 510 GQ21XIndiana bull bull __ bull bull _ _ bull 2 71 2 fl6 701Kelltucky bull bull bull __ bull bull __ _ bull _ D bl~ IJ~M 2426]Ifryland __ _ __ bull bull bull __ __ _

bull I~j ~1J5ll~ ~W ~gtlltI OS] oolS 42l)H

10031 112791 lJ~~2sr~irt~~~~~1 bull 0 63~ S~ OOJ 1~3nMissourL bull __ bull ______ __ bull __ I~~ 724 192m 18191r--emiddot Jersey bullbull __ bull __ bull bull bull __ bullbull 1 Rl~ R17 l ~ID (ljJ ~6253New York _ bullbull bull bull __ bull__ bull ___

3iI~ S2~ ~S76IB 27B~8Ohio __ _ bull __ _ bull bull bull _ 214 1116 21~ ()(5 21l 683Pennsylvania bull bull bull bull bull bull ~r~ 82m 1l5JaTennessee_ __ bullbull bull bull bull __ bull __ bull bull __ __ ]5930 10 b2~ j~~8TOlIS bullbull bull _ bull bull bull _ 1 JS2 126H i 7~8U1llh_______ -__ _ __ bull __ bull _ bull __ _ 1 1 1_ I2OO~ ~1l4 1745---1o1aL bull __ bull ~ _ __ __ _ _

Ul ~ J 10 I 1)15 005 319189

1 Number opcrathlg during uny PEllt 01 Lhe yeEll

T AELE 56-Sprcially denatured alcohol OPeTJti0f18 IJ bOf1ded manuaciuTerD by Siale8 fiscal year 1957

IWiD5gcll~1

umber ~l mUOnmiddot

Hfflovcred I Used Inmanmiddot 1 Ou hudfacture I H~ClllveSI~ oJr use u[aduring JUM ao ~parmiddot

adnK l

Alabam bull __ bull __ 40 1511683 1943 15BM~Alaska_ bullbull bull _ ____________ 1 __ _ bull _bullbull_ __ ____ 1 Arizono_ _bull _ ~ 3ll bull _bullbullbullbull_ 3t _ _ ArkBnsas_ bullbull bull_bull __ bull __ 10 BlOIH __ bullbull _bullbull __ __ bull 8300~ 6072California _ __ __ _ 300 26GO1l~ 503BQl7 70103(11 Uj)lICQlorado __ bull __ 30 ~~gtlS9 bull _____ 22947 WConnec1lcut bullbull _ __ Il6 11M4amplt 1452 97a~5 75843Uta c_ __ _ __ 10 lltloos 43715 10057DislrictofColumbi8 __ bull __ 36 tm~72 _ _ 503870 ~

Floida__ __ _ __ _ bullbullbull _ ~O 10570 5837 lU~13 14M

ii~~~t-~~~~ ~ br 26~~ 2~~ =Id8ho bull bull bull_ 6 511 ___ 57 Illinois bull __ __ _ 479 I SOO 8M gt03amp1 5105949 306085 InrliBn _ _ __ bullbull bullbull __ bullbullbull 120 25lI407 1~5JJ 42(1107 136025IlIw bull bull _bullbull ~~ 257250 __ __ bull __ __ 2023B 1193K nsas_ __ _ _ 2S l29H W 12873G 140 Kentucky __ bull ___ __ _ __ 59 395ll27 __ bull ______ 378809 38989Louisiana_ bull _bullbull _ bullbull _ ___ 7ft 1gt03583 bull bull __ bullbullbull 19~IX7 S619MniMbull bull bull __ bull __ 6 128 _bullbull lro M rytand bull bull __ __ 97 79lt13001 561024 ~13lwO H75S2Masltnchuselts bull _ E7 3 006 233 3 724 038 7 56 -~j 2J36IJGMiohigan__ bull bull bull __ _ _ HI 2 SU 886 2029 836 ~ 8ll ~l~ 21) lYlO

~ 184Ni~s~~W~rmiddotmiddot-middot-middot--~-___ ~i 1~~ -_ 11~~f t63

bullMioulti__ _ bull__ bull __ 167 lOOl 413 2507765 4l~l6~ 1621MOtttana_ _ bull __ 2 16 bull bull __ II l-~traka bull bull ________ 30 124amp1 16233 5(l3S N~ bull-H8mlhrc bull __ ______ 8 6257 __ __ 61)1 l-o-J~rS(y __ bull __ bull __ __ _____ 252 15722072 15M73ll8 3105261 3~1

91~ S5~t-ew Meo_ _ _______ 1 10 _____________ 10 WtmiddotcwYork_ 613 9022743 l889028 108OIJ1l1 407 87~

Noltth C~hn _ _ bull 89 1293113 34100 1W~IW 9331lt)Noltltb nllJltotn bull bull 7 is bull _______ ((l Oblol ___ 254 1060177 1(1110amp3 1100411

8il-~67OkbllomQ bull bull _______ l2 40004 _ _____ 47100 140

Nllttlhcr oporaUng during Bny lon 01 the y_ lu mo Industries whcre the d~turelBlcohol ltioca not booamo R par1 01 tllc produclt m Iortoo i

comiddotd mud used

II

I~I

bullbull

bullbull

-- ---- --

REPORT 01- COMMISSIONER OF INTERNAL REVENUE14 T AllLE 5G-i5pcciaUy )cflotlrcd alcohol Operations of bmdcil munufadurcl8 by Statcs heal year 1937-Colltinued

WIne ~ ltrl

lumber or manu_ I On handllecowod Used in manmiddotfnOmers Reived~rU~ ufactuerng June 30Riter we

01shying

2ll1)l221 QIlO ---i~i-tiSiltl 0 1l~gt18 1~7 ~52~~~~~lij~i~ =i

U llJltM

m

~u9gt16U ------- 8127Rhode 18land_bull _bull bull__ )D6~ 10 2~2 Soutb C31olina bull__ _ bullbull __

M l(1232O

bull ~ -- _-- ----shySo~th Dkots w n

---- --iii9ishy 1j(J35195~9 101( 6F1~ Zit ~12 19 BN t HS

m 27~OOI 3wA 771l ~(I----_ __ shy

438OU3717amp8 61568 ~rj~~f~Jmiddot1

bull

6 28~ 130874Zl

8628 n---ziiiio5i B58U371~nnW~~o~~~~~~~~ ---- ---shy HlJ7lI M Hlll~~ ~l3 ~11l4~~Wyoming _ __ ------ shy

-- W bull tOO U6t nlS 3 ~l9O884 ~23 7090231 00711007robL

TAllLE 57-Distilkd spirit$ ~umbeT of disillcric8 and crnal-re~eruebOTded ll(reJlOuse8 operated by Sta1es fiscal year 1987

Dill1rlbullbull 1

bull lIIl r6~enuestate

Wh I R I I I-- _ ~ llrnndy I_TotAl 1~~1~

g~jlVia~--~~~~~~1 (JonneltUCUL

~~ff~ ~~~~ii_~~~~ EctC~Y _

~~l~~i~ I ~~~~~~~~~~~~~~~~~~~~~~~~~ New York Ohio bullbull

00Pltillnyl~anla

Vermonl _ Virginia bull WMhin~too_ bullbull

Tol __ bull

bull

n

bull

_

bull

_

5

1middotmiddotmiddotmiddotmiddotmiddotmiddot2

13

~ ~~~-I bull

~

- __ _ 1- _

-_I __ bullbull

bull __

_ bull _

___________ 11 bull __ __

-------- ------- 4 __ bullbullbull_ 1 bull

- - - - ---3shy

middot- -~-~

1 bull

_ bull __

1_middot middot1_

M

_ 1 bull

----4

bull 273 m

11~ I bullbull bullbull bullbull bull W ~

-imiddotbull bull bull bullbull bull

- ------ shy

1Number operalA during ~nV part ollh year BxchHhC of dlllli~ioIlS wbIch resullod from plant producing rno lhan one kIu~ olpirilbull

~~d~~~~t ~~~~~ro~~2~~~middotlh[uor

middotnEPORT O~- OO_MMISSWNEn q Isect~EnNAL REVENUE 135 T AllLE 5S -Distillcd spi-ils PrOllurliltfl by j~d~ Ina by IIlllnlfs fi~UlI ~aT 1987

[Tx g8110usj

Mo~b Wh8~Y llratlJy OlhOrSPjrilbull1 ftnlom 0 Jul) ________________ bull__ lQ 940 ~Q2 --Q2291)4 - -~224 751 452709 - -21732 yent _ __ 1782lJ ~~- - -- - - - ~~~~r1 6Z10i3 302 335 8098Q2 19764 USol_mber__ ___ ____ ]9 (lj2 GGl - mU71382 1~i 3 UJO 37ushy 84798(l 3701OTobor__ ___ _ ____ lO 2lS ~~l ~l 051 5~D2o-l ~logt 3~1 I ~1 31U 2~~2 ~omiddotJlbcr ______ bull_______

-2t)l~2Jla 866 1i~2 07302 1803833 1453247 221163December _____ _ ___ deglJ 454 65~zg7~J ~7 a2ii 1 M3121 ~52WJanJar) ________________ 1~m~~IB Oj2 7Ol i~G Q54 3trl 948 -t 217 708 20 ~4ll it 4031~IfjJ 71) IS 77 14 3031 ~~ir16if~~l~~~~ 1 102gt4WJ ig~f middot~middot~gt-l056 LOO48U 2 304

85 767 7J1171~l10 371 141037 21H4L1 W 116 957)la1 ____ bull_____bull __ bull_______ 17 ~7G r1 2452J4 63 il9 ]57732 Jun~ __ bull_____ ___________ bull ] WO 05l) I 20 17G ]5080 loU _ 284917 79111 8217 middot1313519 - IS4S4u~

l~at __ _ ____ ~3 ~~7 IolO bull 2 _lt1 t~7 7 I~ JSb 71 777 bull 13304 547 25B OM 880 1Fer_Udltilioal ])foductJell f gin at rectifying 1lanl~ s~c_bhle 68 __ InclUdes l~ i~T3~ g~Uons po~llecd at dislilleri~ fer ltcnaJra~ion bull 1Doludes lJl ~14 gallou~ Inducd at JiSUHi [o~ deualurotOn

bull J bull

TAILE W-DisillerJ ~riril~_ Production by ktnd8 and fy Sfa~BJ fiBc year 1J87 [fax gallons]

TollIJ --- --

Other sJiIitilinndyOln IampmWbLsky81810

middotmiddot----1--middotmiddot---middot--middot- ---------shy4rima ----- bull -- 1 44~~- 12 50l1 ~7178Calltwtnll_ _ _ 247741U __ 1~~GlF -119lt14700 11G21 14~Zl4ampl

CJorMo __ _ _ 179079 bull__ _ __ _ __-__ - __ bull bull _ ___ J79~7Q

Conrctieut bullbull_ _ 49j~ __ bullbull __ bull __ 16 709 bullbull _ 9Glil8

~~i~ ~ I --~ - --v ~~ -~ ~~~~~ -- --i~~~ ll1inu _~_ 4250~1~ _ 24)77SQ bull __0middot lRl1SY [5H~I~

ladl _bullbullbull __ ___ 11-=7 bull __ _ _ 9J~I14 __ __ S1gtIG900 4807787 Relllcly __ - - - 9113122 lo-S80~ --- __ c ---- - --------- ---- 1121~1ij1(l-I1ouiOiauu _ 3St7U 8054 _ bull _ MO7lU 470~~

Maryland bull __ _ 15744469 bull_ bullbull___ 71l21 __ bull lI752303 M=chusctts bull 1239136_ 9illWi bull__ bullbull __ _ bull _ 3189171 Mclgan _ 21874111 bull bullbull _ _______ 2 18741)3 lmnegtla_ __ ___ 45bullbull10 __ _ _bull _ ~_ __ _ ____ 457111 Mii bull bull 12l7 bull ___ __ bull _ lZil3~ew Jersey bull _ _ bull bull ____ 18560 bullbull ___ IB5MfI cwyork____ _ bull ~ 1 433 9l0 130089 middot3324083 ~IAA631 Ohlo_ _ 65924Bl _ ___ bullbull bull ____ 6592431 O~on_ __ bull _ ___ __ bullbullbull __ bull__ _ 17181 __ bull__ bullbull ______ 27181 Frnnltyhmiddotanla_ _ __ l~9iIO-Ig ampl~ 2170003_ ~lt9 SM912 309IJe1VermDnt bull bull __ _bullbull ~_ __ middotV2H 27l-W VirglrIa _ -7003n bull ___ 6005 _ __ _ 792818 W-Ilin~nh_ __ 21(-1 _ bull 69l8 nUWv bull bull 87312

lltltlll __bull nl47~a 2~ltI~27 71~05 1271717 1~304M7 2S8gW88l

1 Por ldilionltl roducWu of gln nt recWying plnnls see ~~ble 09 bull Include l4~735 gallons produced at di3~iIJerie tor denai-uration (nclurl 2lt1 ~ Ii gallon produced 8t distHlerk ror denatnrtiCll1

1

1

Ii

ill

1

-

shy

-

1m

I

m bull

~~s~~~w~=

~~

~q

~=aEltllgIb

J

ill

gg2

i ~-

C

l~~

i

i

_~

~_

P

P

_~

Jsect_i1~_~~_sectt__S~~~

~

~HH~~sect~gHil~~~

-

1 _~~_~_~~~j~~~i

~

~~~~Jm~Hiii~~

i P__9~ltgtPP

~

_~s_~~g~~_~g~f[

pound t

EJ~~

t~

~g~

il1

l

I

t 1

o

I

I ~f

~~~~

middot

ii

PO

F

t

~m

J~l

ll~Z

~~

gtj07Zi~~n

~cT~

~ S

gtl ~~

~H~1

g~_

s

1 ltqgg~Y

[

ltd

~~middot~a

s

-sect

~

r~

0

S

i

i

ill ~ct~p--~Ei_

~

i~fiitsectiftiH~sect

_

0

cgt

0

0

g

_ -x

- -~

~-----

c_

--=-

==-shy

RFrORT OF CGI1IUSSIONER OF I~TERNAL REVEXUEREPORT OF COMMISSIOKER OF IKlYRNAL REVEllE 139138

TAlILI 6q-Di8iilled spiril8 Grains -and 11l0la88fS u6ed in produdionlby Stalea hQ1J8CB by Jrind8 Mid by yeaT8 and 88a80118 oj productio11 June 30 19S7-Coll

TABLE 64-DiBlilled SpiTjtSSiock8 remaininrl 171 1Iiemal-revemJC bQndcd Ware_ fiscal year 1037

(Tax gallons] Oroin

YM Other spiritsBrondymRom Whl3tyshyBoon T~tal

1921

Un__

1019 __ __ _ 19lO__

1917__ __

1910 __

Losses frODlt lsskage aud ~vaporsliou shy

~1rng __ ___ 55003 121 _bullbull ___ 62 _ __ alL ___ 3~919 202 _ 9]7 -~51

Sptlng_____ 54 lOS 10 1566 777 81~ FsU 6197 10 691 ~9129 tI87 27933

___ jo_____ 131 _bullbullbull _ 200 c __ Dring_____ 3 bullbullbull __ InO --[IS

~~ili~ ~1n ------ --_ ----Hll bull ___ HltS c bullbullbull7323~

8prlng______ ~~ ______ 1031303 alL____ _ bullbull bullbull _ _____ - 500 bull __ bullbull

[IM ~1619

~7W4 151147

404 12H

~~n IW381 11158

660

State Mollll_ ~ OtharCorn ly~ Malt Totalgroin

BU$~j Bgt~I I Bhl B~h~ -- nhI GalloArlwna bullbullbullbullbullbullbullbullbull __ __ bullbull _ 91~ 1~79 __ - 9MO2~~5

California bull bullbullbullbull __ bullbullbull 397809 ~1OjJ 62218 5586 middot~15626 --2iii523Culorado__-_bullbullbullbullbull bullbullbullbull __ 2JOS1 62-10 6240 _bullbull - tl5(i2 ConllecticuL_ __ bullbullbullbullbullbull __ bullbullbullbull 8~ ~573 15amp8 __ _____ li9i1 Illinoisbullbull _ bull bull oSOO10l 2450~OS 10322JO 6536- 0356375 Indiana bullbullbullbullbullbullbull __ bullbullbullbullbullbull _ 773()~77 121~6g 11r-241 _ __ 100710lt10 Kotuoky bullbull __ _ bullbull lJiOS6 306~I~J ~4XlOO9 ~7315- 19OUn2 1i25522Louisiana bull __ _bullbullbull _bullbullbullbull __ ~72~21 411Q 12574 bull __ __ 1O~9i~ lillo 770Margtmiddotland ~ __ _bullbullbull _ 40164(17 24j~0~7 5819n _ bullbull __ 3450001 IIfaschusetts bullbull _bullbullbull_ 3115gt1 131180 46~81 __ bull __ bullbull 4~2 512 iliiiWiIMicligou bull __ bullbull __ bullbull 306808 (15213 ~7356 __ __ - ~503ni~ __ _ __ ~f_jd~ ll~~ ____ I~ Miwota bull bullbull _ 787 18-1 1511 __ bull bullbull lOQ(Ii MisoourL bullbullbullbullbullbullbullbullbullbull __ bullbullbullbull _ 2Z~30 ~711 3~M ~11011930 bull __ bullbull __bull KI~JDi i~~~~ -7 bullbull ~~~_ ___ 7~~~ NewYork __ bullbull bull gnOH r9tl~ 12J~~8 _ bull __ liKH207Fall________ 2f17 In bull __ 903461~4 Obio_ ___ _ bullbullbull _ 82r310 4~63f~ IMifJj7 L1a83961931 bull __ Rpring _ 2P11 710 bullbullbullbullbull 1315 bull __ 2791 Ponnsylvnni3 bullbullbullbull 2 216 t30 l678COfI da1~ __ bullbull __ 4~3M4 -i~68i(obull rIL------- IW25 29MO bullbull 33lt147 IM2~20 VIrginIa __ bull _ bullbullbullbullbull __ _ ])3~ampl 25~56 22~50 ____ 161868IP32__ _ prmgbullbull _ 4~089 bullbullbullbullbullbullbullbullbullbullbull _ bull __ HMIP WU5binglon bull __ bull __ bullbull 3 i3C 1432 liOO bullbull ____ Ofj2B Fall 400P7 I~HO bullbull ~~61~ _ 480915

1933 bull Spring__ 843l~7 _ _ bullbullbullbullbullbull _ 1~I7jj __ 965220 Total bullbull __ bull 3fi4l8Oi4 ll~IiIOS6 P3(gtj~13_1 bull ~9~37M702MOhl bull 3365813 l])~j ~llll 3704022 5439600 1(134_bullbull Sprm~ bull __ 10014111 47H4 440 504I~ H~O~ lJ08O513

Fall_ bull 15368 m 391438 21 ~~5 26J 002 1~1 16 rJ7 197 1035bullbullbull Spring_ 3I5U1[gtgt lrS077 1flD ~16~J 327912115 Formalral n90~ in brallny lampble 57 In ad~Won 10 the graill and molu lbon abo_e 7lTlB

gallons or Iml~ua~ Juloe ~llP ~allons of maple sirup and 2ti9~3i1 pound~ of uiElIllal~ uHlt middotjn Aril~na VerI FalL_ __ _c 50446755 2W772 HIl2 157~) 5~~~ fO5lll03 mont nd llllnoj f-l--0ljeh1936bullbullbullbull __ bull _ Rllfing 1[lltI222 1811 2J(I316 256Ol ~IJ(nl 625U 10417751 In measuring gmlu at lt1iStilJ6tY 56 pounds equal 1 buhel (U 8 Rev_ Stat He- JlOIl)- - FaILbullbullbullbull 11449amp380 H2MI 331r )3872~6 2eM1l~ 118006735

937_ Sllfin~__ __ 104511500 4~2796 21lJ 110 ~218 308366 11154~850 All used in Lhc ]Jr~ducLo orrum wLh the -~cej)tion 01 ~1852J gallon in OaHorna 1JJJ ~aliou In Louiana anti 151~20 gulJon~ In Ynnsylvania ad lor gin

Totsl _bullbullbull H~285003 llampI1O lJrt1lOC ~W)41 eH~9OI3 d2001980

bull Inrlud- Ma1 bushel or wlla~ and [126 bmhIS o[ barley

TABLE 67-DiMilled spirits Moier-ial-s lJ8ed in the prodvdwn oj brandy by killda Dua 10 rrerUon this amount exltee~s Ul rltU reporl ~r lD6 1n IG~a and by Slates fi8cal year 1937

In E1ddit1on 10~9 gnllow uncliiled pitH hl eIrt torR~ home-_

FRUIT TABLE 65--DisUlled spj~is L08B~B in iflJerlltal-reverlue bonded -warehouu8 jroll

leoka(J6 lnd eliaporalion by hlld~ of spirits and b11 Stales arid olher l088e1l by kirld8 ojspirillJ fiscal year 1937 -

[Tax ~RllonsJ

Kiud I Onlilornla - New Ore~on Virginia Wls~~ng I TolnllatBltlY

PoundS PO-tld Pound Prrna Plttnd p~d

~~~~~_ __ e- I~ 188 425 - _--- --- ----__-- ---_--- -- --- ----- I~ 1 42gt8S740ll

--3~225M2- ---642372 ~ _-- --_- --____ - M ~74 fJU2middot I-Pie __ ______ ____ bullbullbullbull __ 1202310 1~0I833 17000 6 28~ IM7A prkotL _ _ ____ ______ J 752 651 _-- -- _-- --_------- - ---- --_-- - --_----- 1752 f4lauche_ ______ ________ bullbullbull

1 3M 400 --__-- --- _- -- __ - --- _- -- - _-- ----- 13M10ClYI _--- _---- __ ______ --_-------- ---- ---_-- 1162400 _- --------_---- 1162400Prun_ _____ __ _______ bull 931566 ------------ - ---_--- ---_-_~_-- ----- 9ll5G6

6~~~~i~_- 146 a06 - _-----_- - _---__- -_----_- 146 006 -- -- ---- 89000 __--------- 2 135 92125

JoI _________ ____ 30 ~70 753 3225 amp12 18947d2 1201833 )~ 131 36812125

Stale WhisksImiddot I Rom I (lin

---IDrauu

----I Other

-~rotal

----

Arabullbullbullbullbull bullbull bull bullbull 1lO 140 lilornia _ _ 118764 2092 982 44809 __ _______ 21f(l17 ol~rarl bullbullbullbullbullbull _ __ 5832- 25 5857

gonneoticut___ bullbullbullbullbullbullbullbullbullbull 4081- 45 1723 __ bullbull __ 5849lawf(lbullbullbullbullbullbullbullbull _ __ __ bullbull _ 701 _ 701

Ha-ii bullbullbull __ __ ___ bull bull 155 155 lllmois __ -bullbullbullbullbullbullbull _ 11115199 i084 1359 18259 bullbullbull __ bullbull 1179901InllanRbull __ _ bull oo~r(l7 46 4112 24226 g78l3 Kenturky bullbullbullbullbullbullbullbull __ L8~l~13 2030 ~718 7U2 31~ 1896170 In addirion be rollowln~ allouUls of [ruH rosIduums oro med 51~3(l ~IlQU or leas in CaliurnB WUIlOObullbull_ __ bull_ 11556 427 1124 bullbull ________ 13107 nlll 7fJU ~alJon in Whlng~o~ 8~05 Rallons 01 PP1~ pomace in K~~- ~rsey ~940 ~Ilon in VIrRinia and MllryIBnd_ __ bullbullbullbullbull _ 006919 5032 -~5il JJ9M 4g903 1lll5500 gtOC2 glllJom in Wll-blnglOll 68~0 Rallom ClllClICh poma in California and 36aJ ~aiions In Wwlng-tonMrhuseUbull _ _ __ ~1546 21[lltI6 _bullbull ___ 1253 _ 75845 lt92(Ij gallons cl pesr poutoo In -ashlugrou M IrhiD _ __ _ 13074 bullbull __ bull 43 974 MiunffiOla_bull 18181 71 1 2940 bullbullbull __ _ 21208 lI-llsltcuL _ _ _ 27075 176 22 __ ___ 2i273

~~lJ-y 13~~~ 2101 --3i6- ---536~i --- -204- J9I~~ N bull -York 1 4bull~~0 151 1244247 48930 Obio __ ___ J~l155 2 331 1710 bullbullbullbullbullbullbull 3863Oregou __ __ _ __ bullbullbull __ ________ 3M bull _ 1amp4 yewymiddotlvfIDa _ _ _ lOO)Ilt1 7338 259 ~(98 l2~9 1 05J5~0 Vflllfmt-__ ___ _ bullbullbullbull bull __ bull __ 22Il m Vr~n __ __ ___ bull _ ~~~J ___ 5-3 bullbullbullbullbullbullbullbullbullbull ~2OJ

Whn~vgtn _ bull _ 1519 bullbullbull 3 l~19 bullbullbullbullbull - ~f)lJ9

Inlnl _ __~ (051317 ~~ 2Ili2ll2 ~ 69~IrI1 Los rom otlier ouoe~bullbull bull bull ~ _4 I~~~~ 743

middotIolII bull 6555678 45500 I 1~3~7 2J5~001 ~792~ I fltIl2~7

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--

---------------------

152 nEPORT Ol-COMMISSIQNER oj INTERNAL REYENUF

TABLE 87-Al1alyaia oj the leori oj the TeGhniltal Staff duril10 fiscal year 197-shylI1C01llC tlIilJI~ IHld gifl t= clt1uII--Continued

COMPROMrSE (J~8ES

On hand July I HI36 _ 082Rceci (ld during the )car bull _ 1236

Total bullbull bullbullbullbull _ __ ___________________ 1 918 Diptlscd of

AcccpleltL __ __ __________ _____________________ 394 Hejccted _ bullbull _ 680 Wi~hdrnwn__ __ ____________ __ __________ ______ ______ 102 Tronsfcrrcd bull __ bull ___________ ___ __ ________ __ 59

1235

On hand JUlle 30 lQ3L ~___________ 683

EXlESJON O TIME CASES

Oll hand JUlY I 193L bullbullbull __ bull _ 7Received durillg tho year bull bull _ 203 Total bull _

210 Dispo~ed ofGranted ________________________ 20~

Hcjectcd bullbull bull 160 Vilhdrawll ___ __ __ __ __ _______ ____ ____ ___ _______ 3

183

On hand JUDe 30 193L _ 27

SlCTION 600 IlNAI CLOSINO AOUEEMENl CASES

On hand Jnly I 1036 _ 25Received during the year _ 107

TotaL _ bullbullbull bull _ 192 Dis posed of

~~fe~~d~~-~===============~=======~===1~~ 165

On hand June 30 1937 _ __ bull _ 27

L~

REPUHl O~middot C01USSlOSER OJ IfERNAL RElUE 153~I OPFICE OF CHIEF COUNSEL_

shy

a PIpound LS DIVISIO

ToBLE 8B-Record oj cases appeoled 101M Uniled State Boord oj T= Arpealt il1cludinll tho8c appeaud jrom Boord dtci8i07l8 to appeUo[t courts ltICQ lifO 19e to 1987 inclu8ive

Bydcl8ultdsm[ulete bullbullbullbull _ 1532 1122 ~ ~ 3131 shyBydeclslopoD=lta_ _ 1143 liJi 1~J8 Ililb 1619 1011 JlyllKlOOdS6ttleDluoL 6707 So7Z7 7100 362 3220 3Wi

lotalclosed _bullbullbullbull_ 8382 S3S6 8582 58(l 5Q2 ~7lt0

Pepdlpg8pdorllsclllyeu-_ ~r=~~~ 101~ lDIOJ ~

TaBLE 89-Nulnbcr ond oTIIOlwla oj CQBf oown in iable 88 jor 1M ji8cal yeo 1957 onlv by rlau oj tlU

hlcome bullbull __ bullbullbull_ 017S $44~()j()300 13U7I1gtl468O3700 4634 $1118976091 8491 U)O7)OOOOO Estate_ _____ MO 7~1amp82Ogt I ~ 4336O161l80 24P 21016267 61llgt 9i632IOO80 GUIetc__ bullbullbullbullbullbullbullbullbull 64 l1l3~114 lj6 478120182 37 21171ln7 202 I rn 1ltll82

TotnLbullbull __ _ ~ a20310~U 41[( 11328217776241120 JJl071178 9289 5~IOIIlmM

TABLE OO-Stalu8 oj tlt18e pelldO bejore Uniled SIale8 Board oj Tax Appealt June 80 1987

Issue nvl )et joined ~ ~ - 406

A aiLing Ilt~ionHercrrcd tQ Special AdjustmenL _~_ _____ __ 142 Referrcd to Inlcrpllative Division bull NOLIe Referred to Teehnical Staff 3877 On nlllCrve calclldar middot lQ9 Inactive for olher rCllJgtons____ ___ __ ____________ _________ __ ___ ____ 4Q6

ttfiJccllllneou5_ _________ _____________________ ___ _________ ______ 83 Iu process of preparation for trial WlliIhin5ton ealendlll_~_- - - - - - - __ - - -- -- - - - - - -- - - - -- -- -- 321

Ficld ca cndar __ ____ _ - - - - -- - - - - -- - - -- - - - - - - - - _ - shyRCI1dv for trial bnt not set

533~~~~~da~l~~~~r=================================== 136

Set for trial ~BBhinl1oll cnlendar____ _____ ________ _____________________ __ 13 Field calendar ~ _________ __ 618

Tried hy Board of Tax Appcalll Awaiting deciion by Board - ~ 782 Awaiting expiration of appeal period - ______ 3U

In process of closing ~ __ ~ ~ 267

--- - shy~--

Total middot_---shy 8005 ~31ls7-11

P ft sr ~ -it tht~tiiIiiIlt~ wt f ~ y -iqgte ~ ~ 1- gtj ~+~

1O~ZJ I 1(1102 ~ ~I 4107

c~ I l~~ I~L~~I~I---=-I~

Closod

r6bdhlllqlllnIDgornscal~ear _1 nZlII O4691111llIllll l~~~ Fl-lLlufIPln~I$lVmm - -- ~ -~~~ ~ ~ l AIM I Ll2Oll

Ill e d fpeped PepdiDl JUDO 110Clow oeal yU8flopdlllgJll1y I end adJuollld lllClll ~roo )lear net I CII~i$ ut Inx

Nummiddot1 Amount III ItIumIAmouut iU IN=-lamOUDI ip INum- AlnOUDlt ingt1lij~UI8 be dl3~Ut8 ber dlappte gt01 1 dlaPUI

---1-be

middot---I~-

---- -------

------

-------------------- ---------

154 RlPOrT 010 COBnSSlO~EH 01 ITERAL REYE1UE

TAIILE 91-[ro7re~~ 0 cases in appellate courts (gt appeals from decisiDns oj the United Slatcs Bfgtlrd of Tax Appeczl8

Q Sushy

Ipreme Oaco cuit ~shy~- c~S~ CUlt roUrlS loU1 bull 0gt11[1 00= 11I

T~ktn to Supremo e[llI _lellditlg July 1 006 Clrned ltjuring fisl y~nTltppUlled by commisgtioll ~1

Appealed by wxpuyurbull bull 075 FaYOfbl_ to CDmIDIIIgti~ll_ auro bIb to ta~pnyers _ 146 bullAppealedblhyth __ ___ bull ___ _ Modified bull_ __ _ 00

TotL-_-~ 00 1= s1 folaL i~ I 14

I=~I=_~prw~J duriDgflall~ar I~ I II) Cummissioner bull It 9 pell(ling Juoe301937

Appealltl by CommiuPNBy t~~a~~bull _bull _ __ 20 J 9 bullppeolo~ b-laxpa~middoters- -middot-shy 59Ilbot 1~~ __ 1

~ Appealed by both __ bullbull bull To~L _bullbullbullbull __ bullbull -J6 lU

fotal bullbullbullbullbullbull

7m1bull I bullbull

~ -TAlILE 92-[(f~ull~ middotobwill~J in casesmiddotclo3ed before the [nilmi States Doard of TaT

middot~middotAp1ealsf~r~~~thefi3calyeafliJJ7~r

PrClpn~ 01 recoCrl~

Amann allow~ -

_mlll In diipute

Numb~r

or raquoSea-Cllara I cloi~

$3500720 IDernUbullbullbullbull __ bullbullbullbullbull _bullbullbullbull _1 2l~ $1fJ76M8 ~52 Deenonm~rrts bullbullbull_ bullbull _bullbull __ bull 1017 ~8 [lJlo ~~77294 11 A~od settlemont ~ bull _bullbull- __ bullbullbull I~ _oo 24~ 500 _1312)32 ~~~

TotaL bullbullbull _ ___ bullbullbullbullbullbull bullbullbullbull 12(1 132071178 455PS 13 H5 1

bullt~ lI 1 r Cl

DelaulL_ middot1shy

Tllro bullbull _bullbullbullbullbull

8~rildbullbullbullbull _ m

tH f 11 Total bullbullbullbullbull

T~~LE 94-piepositioTI oj ease by Uniled Stales BOMi o1fZ Apeals dlfrhl Ihe fiscal JJ(J 10B7

I r ~ bull Amonnl approved

Number Amount in N nroontmiddotChliracter of cwiIlg of ClIo_ ~spto 0 ru age I bull _ _ DeUoieney YOt~gt~Y10ont

~ DetouU bullbullbullbull bullbull 29ll gt367lia4B ~5OJ72J) I_ - _ ~1f-IXI720 ~~ Decision Oil -HiLi-__ 1017 I-l14~ ~~O W 653 73~ II OT6~l ~~7T 2IH 3) ~ Agreedtllement 3fjl]1 l00249~oo I l-O65994u ~~WGI6 1312(1329 330

TlltllL bullbull __ bullbullbullbullbull t (l2l) 13~ l7J 178 40314 tOO 4716051 50 W8343 I 346

REPoRr O COMNISSJO~ER OF IXn~IlXAL mnSlJE 155 CIVIL DrvI~IOK

T lBLE 95-Ca~lt8 fec~1Jed alr1 r1ispo8ed of drlring the fiscol yeor 1937 I

Pending July 1 1936 ~mbltT In court (eoclusive of lien ca~cs) _______________ 3 044

Not pending in courL ~ __ _______ 289 Cnltgte6 ill court involving liens ~__ ~ ~I I 271

j Case not in court invoJyjng licnB middot__ ~ middot__ ~__ 37 tTotal _ I 5241 -------------_-

Reeeived during the ellr 8uitB by wxpayers_________________________ 1135 Snits involvinglicl1S_ ~~~_________ 1030

CaBes or BUit~y the Uuited State~_ ___________ ________ 1 -- ~ 205 IMln cases not In courLmiddot _______ 44lt1

1 - TotaL)(_~~~~--~-~---~--------- shy_-_-- _ __ 2 614

Totallobe diaposed oL_ c_=_____________ 7 855

Closed during the~YelI_r j

Ca8eBjtx~11~~ivei lieD Ca~C8) __ middot - _ 1787 C[lsesflvoIVIO~ 1~n8--- __ ~ _ __ 1928

TotIlL~middot~_~ ~ __ _____________ 3715

-- -- shyPending hlDe ao 1937- _ __ ~Li~middot~4~ Pending July 1 middot1931 bull __ _ ______________________ _ $JZi -30833021 Re_eei-~d dming fiscal )middotear- _______ _ - _____________ 008417935 82

TotaL - _ __ _~ = _ CJo~ed duriug fiscal year ~ bull

Pending June 30 1937 _

Excl~ lgtanKruptebullmiddot reeevenllp iIlSOlmiddotcey mromie ElIIdliqnor caSe

TABLE90-RtBlltJ obtoillcd 111 cases rosJ [ufing the lica1year 1937 ~

Recovered from AmltlllntNum -I Amonnt ~paycrs 1Illnnded____ I~ca_ dolmed

Snits tjtutlt1 by taxpayers bullbull _bull gt3 256 1112 46 ~ 11l61lOIl SoJ4Snit aD~ claims lgty ho UniIed ~~aLesbullbullbullbullbullbull _$1 79 600 C(j20 ~G5 1Ill 4 rjmlttious Prorcing lues _ bullbull __ (~ 2~ 513 m2 lI

middotroln 5gIOJoo -~~-~middot-~~71 joJm95i64 I

I ExdndlS bSnkrUPIC romicrship inolrency promislicn ~nd liquor e3ses

s~mbel -Ilno~r 01 =ilI wHeeled

I-----~-------------I lJen pnltllng In wurt_ __ __ --_- ---- _ -- 14g1 $3lliti2TOO L~n cagtN nut JgtIII~iIlgt in OOUclbullbull__ _-__- ------ -~~ lt37 167~52

TotaLbullbullbullbullbullbullbull 192ll lta 1383 42I

-----------------------

REPOlr OF CO-DIlSSlOER 0] gTERNAL REVENUE~56

TABLE 98-Civil C(llf8 pendino at the beginning and end of the fi8w1 year 1937 l

Pding JUly I_ ~

Pendlmr IUIIIlJO 1~~1

Formit by tb~ United Slausbull __ bullbull __ __ _

t~~~~~Li~~~~~s~--~~~~ ~ I

~~i~ ~ ~~~~ 6~~_ ~ ~ IPending payment or judgment chlims bull __ bullbullbull SUIte courts 80(1 mJscellsnOOllsbullbullbullbullbull --- shy ---- -shy bullbullbullbull __shy - shy -_ bullbull -shy -------- _1 I TotaLbullbull bull bull __ bull bull __ 5241

Exclu benkrnplC) roogth8hip Insoh oy romprnmiw and liquor CBlNi

TgtB~E 99-Number of Civi~ Divilrion caUg tried by the Department of bUllice and the number deeided by the COlgtrlB d1gtring lhe jiBrol year 1937

Icshy Cesdodde~

- Comls PlCtlY Jor i (~ j FOI the AgainstIrJed end partlyOOHl1_ OOerDshy T bull ampIlunttoontmm 00~arwnen1 C

District COUIll _~ __ _____ Itlll I Circni1eou~ofllp~-----------------_ M ~

mi MCourt_of CIaimlI_ _ bull bull bull 711 016 ~I nSupreme Conrt_~bull bull__ bullbull _ -- ~ I~ ~ I

--- ----bull~~c~~lt---~-------------------middot-middotI-ml-- ~ Igt I -- t

COlgtnROM1E SECTION i- I t r ~_~ -

TABLE 100-XIgtOO Qf Ci18t8 a71d I~ lialhlity pendi71l1 June 30 1937

In Iooe~ of closin~Penlllllll

Clal

~~ ~ ~ ImiddotNntobo 1 Nutobor I~~___ __ LIability

D_dntootate ___ I 1270 bull __ __lo7Gi~14

Insolventbauks_ bull -- _--- ------- - -----_ _1 27272 il5117amplOJ10clU2 bullbull-_------ ---------_MlsoeIlaIlIgtCgtUIltlol5eS_ _ __ bullbull

(JbolrerslDoomproIDLSe --- --- __ ---- _ -- 2-11l 1310910 lllti $300939 Jcstllllmentollersncltgtmpromise - bullbullbull------- -__---- 81 I liiTIlMO ~g 2L3li3I ---- --------shy

Tot91 __ _ bull _) 1915 2(illr1lI1 lir 1 21l13S711 1

T_BLE ~O~~Nimber ~f ~fUes eeri~e~ ~di~p08edoj4~ring ji8ca year 1987

NumberPendiogJnlv 1 193u - - - - _ 1681 Re(ldved Juh I 1936 to JUO(l 30 HJaL _ 1714 Closed or in proce~~ af closing July 1 1936 lQ June 30 1937 _ 1400Pending June 30 1937 - - -- shy 1935 NumJer fina)ly Ileecpled__ ~ __- - __ - -- - - ~~-- - - - -- __ -- - ----- - --- 665

AfloimtAmount finally accepted $3 977 2M Tax liability _ _______ ___ _____ _ _ 11 528 838

ampEFOPT OF C01l1ifrSSJO~ OF I~TEnSAr REYj-UE 157

INTERpRETATIVE DIISIOX

TBLl lOZ-NluOOer af ca88a received llnd dj6pQ_~ed of dn-ring fi3ca11lear 19ltj7

]umlJltTCases on hand July 1 1036 _ 201Cases reeehoed during the ycr ~ ~ _ 244J C~s disposed o duriug the year _ 2415 Cases prnding Juue_30 1937

Involviug tllx_ears c _ _ _ __ 51 No~nyoling tiLX yenrs IldministrJtiYe law etc ~--_ __ ______ 124

Tat~I ~ ~----------------c------------------___ 175 raLE 103-S~mmary051 case~ pending June 30 1fJ87 by taz yeaT8and Gn-Iogtnt

imol~ld

$100 Or ~Wl In r 3501 t~ - ~1001 w -$10001 (01 -Over I TOLkb

- I l~ ~ QOO $10001 ~ soo~ ____ Ya

li ~ -= t == ~ ~~~ I - - bull- -

~middot~m~~~n ~~~ --- rmiddotI middot1 i~~~~~~~~~~~~~~~~~~~ ~~~~~~~ ------ ~ ---+1 J 111lt10_ bullbull __ __ bull bull bull 1 2 2 2

~m~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ middotmiddot---i- J -- -----~ ~ ~ I 1935 -------- ---_ ____ 2 1 I 4 1 2 10

illmiddot middot 1 middot--1 ~ l10 IToro bull - 1 B -is II lI 111

JeoootrlotnL 001007 01raquo1 ~O lllO 0141 100

REYIEW DiVISION

TABLE 104-Number aj CaBeltI received aM di~p(J8ed oj during tlla fiscal lear 1937

IEtate IlIIdolbor migtCelmiddot Iucomo tax TOI)l laoolllt t

Numb NU-moTNumbOn 1Jul luly I 1936___ _______________________ __ __ Rlved durrng (he ampr~l year_____ ________ _ ____ bull w ~ ---- 101 ___ __ ________ _ _ ______________ __

~ IM

~DlsposBd 01 darl jBr_-____ _ ___ __ ___ ___ _ ~~

Ou hand Jun 30 1037 bullbull ______ - -------shy Amounts luvahedClaimolt by tapay ____ _______ ___ ____ __ bull shy 2~3S0_l0 $20 04~ 12 77 S2l 3ltailn (fApprotll b~ RevlO DhIlOn ______ bullbull __ 1105 01gt1 Ii 12300 8117 13 fJIlS 2l~_ lL

I

shy

j bull o

1 bull

c

~~

-

~~~

~~

a

g

s

-_-JS~

~~~~

~~~

8

88

t

8g

g

~

l

~

gig

i

~i

P

_

middot

5~Jl_

~~~il~Mii~~~~H~sect

~~~~~~~~~~i

gt-

O

O

J

P

~~~~~~~~~~~~ti

88~8g8sil88888

cgt

-

~ ~

i

_P

o

~~~~~

8

8S

88

8

il~

S~~

~

UJlt

e8

0f

ibullP

lF

~~~~~~~

ti

88

8

g

~~~~~

llS

S

~o~~~

8

88

88

8

-

0

-

~8~1itf1~

~S88a8

r

i

~

T ~II~ 107-Hiritx ~~B -j~T al RIJ~ ~~~Iicegt fidal I~ar ~JJ j~ 8r 1111

A DISBURSEMENTS (OLU~CTORS OF INTlRNIlL REVErlJE

~~~~~~=~=

f ~~-11~~111i1~11111~11111~11~~111~1~1~1~ 1 ~ ~l~~rC

Ofif~H~n~~~~~~~~~j~~~~~~~~~~j~~j~~~~~~~j~~jjj~~~~~~~~~ middotNejf~m~_~t__-_

Belar] of OOlleto~ depui

lert3 e

$11~l2ll00 $ 2Ul 49 fII21061

3511l8IIOO 37JlI3~ 119MO33 ~ oIb 632 25 1005894 13182J(19

MOOl13 r l00

G71 8(11 211 181llrlO bll 1Ill18~61 IllS 4iJ G2 125 lCll20 1717u l 811 149800lllI 00 UO 01

40S017DEl if 2tl7 211 3M 117 DEl 2(j II ~7

8210r

19117267 121 liaR 93 8lt 1~r fIi laJ~(2

38 ~21 72 718SIIG

ll~mBi $1 m~ l~4 7H~

Trevel OXI Bont felllnrh T~Ilboae

6uDlllfll I

eolulpm~nt Mlooo IDnOO

ro 1

$IZampUIO 43411 ----iigtiO-iiij $1~ol

Il 2ll $1m1 II

[wOO ~6-H4

Z lJlo IlJ 11~QJ moo

113191617 ampr~~6J H

IG11171 -__------shy 3121 7Sll_OS 1928=1 151100 J19~~2$l

214455 middot-ift-miiimiddot1l30SnshyOSI25 ----6iiiiclil4lIgt81I1

nnblo 13 ~

lt7ll j~

tll3O113 500 UO

129312

1l1illl22 n t311 to I ITO S( II 4SS so

S53( 28(18

14~ 16 ~2i (Xl

toogt7 to tn 451 49 1)2 BS5 21 219~7001

2 12gt m 114-10511 2031520 ~018~5 181amp30

---3fiir(1 ---middotmiddotmiddotjigmiddotr 29amp5---shy_---shy -------_- -----middotTiimiddot

t~5411 JIl5LM

Y23l2 412 IIi 113 till

33LltSI 4114lJ7 7178211

nr~(12

2317fiU

~M CIll~~

21KOO 41middot07 ~Q35

M31~1S lIIlGl 1fl8i58~

57 -lS 12 6I~IO~1

10007 ~l Um11l LOml1-4 1IAUO H2m02

217200 11300

-------shy

00 11 til

UG ~ ~7

2761 95570

1NUm III al Gll

~4~iml~

8 ~2O4t 12 ~~~9~

IO13L~ 111~M

l 7 7~

M7D MO OIl rll 111 IlGeJ

71f1ISlS6 OO3amptJ 21~ 704- ~21 ampos ~ 147 0lJr 70

11114-41 It 0811 7J 6 010 liS

)0 1ampt r 6 L ~20 1093g

-i~ioo~oil

middot--middot--r-Mshy1000

4300

2M l121 ~2J I( M 005

I rAl2 62 11S1bullIIl UO~l

2 6~r 07 2 ~2B 60 ~2112 12

~oo~J ~I 03C 7~

4 4T~ M 820 11 ~ 11 ~

12 l7J 4~

n~ oo 327middot8S 11100

1 0~1 20 ~~1I 20 ~riO ~

HlOIOS8-l 170 7H 7P 1I1101298

431 m10 2113149 395 ~5L M

iI 9Il ~2 JIU63J - -gr~i

4 -0 6~

I07~m ~2Lm

8()121~

Z r72 Bil 21200 13301

(Ill riO~ 30 0080101

8m86 1113006 1481207 125011 6~

a 761shy ~~ 415880

------_shy-_-----~------_bull

--iii2~0i1

262 M

I~ ~7Drs 0

69 21 710 rt

1~Ot1lu

-1M 72 2~ ~

39~ 41

11 4foil IlJ 5 111 41 ~o~~ 61ri1~n 2 ~u 71 ~(Xli 21

IM76O 0100

10007 I~ 1gt0 6ii n~ 8l1oo

2ISI~1lS 1tJ (010 tf 1029~~81 1~2Wlll1

~ Rl~ l~

1lIl 9101

4 47 -0 j(lMll17_I2l )1

---~--_- --shy----shy_--shy ili~ill-

834 til ~022 M

~17

7 021 11 13 21f1 l~ 2 ~J

llOT~O

MIOO mmiddot71

12Ooo2H 3amp1 US 61 V(l1on

e ~

C e i-l

0 gt

0 0 ~ Ii (f

lt3 Y-g 0 ~

togt H

~

~

~ ~

~ YOtt

~~~~(~j~et i~~dktrjct~ Twol~gtmiddotllnt dlsltlcL __ _ bull__ bull _ bull __ bullbullbull bull __ bullbull___

~ffiTg~~~~b~~~=~===== t~d~~II~(-

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1

  • 37DBFullar
    • 37DBFullar
      • 37
        • coverpage
        • II-III
        • IV-V
        • VIII-1
        • VI-VII
          • 2-3
          • 4-5
          • 6-7
          • 8-9
            • 10-11
            • 12-13
            • 14-15
            • 16-17
            • 18-19
            • 20-21
            • 22-23
            • 24-25
            • 26-27
            • 28-29
            • 30-31
            • 32-33
            • 34-35
            • 36-37
            • 38-39
            • 40-41
            • 42-43
            • 44-45
            • 46-47
            • 48-49
              • 50-51
              • 52-53
              • 54-55
              • 56-57
              • 58-59
              • 60-61
              • 62-63
              • 64-65
              • 66-67
              • 68-69
              • 70-71
              • 72-73
              • 74-75
              • 76-77
              • 78-79
              • 80-81
              • 82-83
              • 84-85
              • 86-87
              • 88-89
              • 90-91
              • 92-93
              • 94-95
              • 96-97
              • 98-99
              • 100-101
              • 102-103
              • 104-105
              • 106-107
              • 108-109
              • 110-111
              • 112-113
              • 114-115
              • 116-117
              • 118-119
              • 120-121
              • 122-123
              • 124-125
              • 126-127
              • 128-129
              • 130-131
              • 132-133
              • 134-135
              • 136-137
              • 138-139
              • 140-141
              • 142-143
              • 144-145
              • 148-149
              • 150-151
              • 152-153
              • 154-155
              • 156-157
              • 158-159
              • 160-161
              • 162-163
              • 164-165
              • 166-167

IV CONTENTS

POll Works Propreas Adlllilllatration projects bull bull _ Technical ShdL _ 35 Office of the Chief Counsel

38 38

8R~~~ivsii~~~~~===== == ===== == === == ======= === === == 38Compromise Section bullbull __ bull _ IntorprctaUvc Diviaion _ 30pnoJ Dh-iBion bull bull _~ 30Reviow bullbullbullbull __ bull _Divi~ion 30 LCjli6)a~ioll Qnd Regullitiolll Division bull 30Intl1JJigcllcll Uni1 bull bullbullbull _ 40

COnclusion bull ~ ~ _ ~~ _ _ 40

STATISTICAL TABJEB

BECEIPTII 111011 I~COME AND MISCELLANEOUS l~TampRNALmiddotBampVENUamp TAXES

TAblo PllO

1 RcceipUi from 6peeified sourCell of internal revcnuc fi5cnl JCBr cnded JUlle 301937 by collection distriets Slatell and Territmies_______ 43

2 ComparatiV(J in~rWlI-remiddotenue collections fiscal years Hl36 and 1937by collection dilltriCt5 Statca poundIud Territoriell ~ ~_______ 76

3 Summar)middot of internal-revenuc collections year ended June 30 1937 by StntOil and Territorics middot 80

4 Summar) of monthly internalmiddotrevenue tux rcccipts for the fiscpound yearended June 10 Hl37 by sourecs_______________________________ 82

5 SUUlUlar) or internal-revenue collections years ended Juno 3l 1936and 1937 by Ilources ~________________________________ 86

6 Totollnternalmiddotrevenue cnlleetionll years cnded June 301863 to 1937-_ 87 7 Internal-revenue tax on mauufactured products from Philippine

Islands fiscal years 19313 and 1937 by objocts of Iaxa11on_________ 88 s Intcrnal-rovcllue tax Oil mallufacturcd prodmrltl from Pum-to Rico

fiscal yeartl1936 8nd 1937 by objects of tuxaion~__ bull ~__ 88

INCOllg-oAX AUDIT

9 Summary of work aelXlmplished by Income Tax Unit for fiscal yean1l33 to 1937- bull bullbull ____ _ ___ __ __ 88

10 Income-till[ returns cloaed during tbe fiscal )middotear 1937 by talt rcais--- 89 11 Income-talt retuma received lllld diapOliled of during the fi~cal year

1037 hy tax yean __________ 9l 12 Regular iecomo-tlll[ BampBesmcnt5 during the fiscal year 1937 by taxyears l0~___________________________________

13 Income-tax assessments by field agrcemcntl (Mim 3552) Junc 19313 through May 1937 by tax years_______________________________ 92

14 Jcopardy income-talf asscssmenfll during the fiscal Jcar 1937 by tax yeartl _ bull bull 92~______

16 Tax items nppealed to the United States Board of Talt Appeals duringthe fiseal YElllr 1937 b) tax )C3rll bullbullbull __ _ __ bull __ bullbull __ ________ 93

TOIlA(X~O mOAII (OAlftiTTrS lJTC

16 Mnllufactured tobacco Number of fa(ltori~s opcrated leaf tobacco and other mntcrilJ~ u~ed encudnr year 1UIG hy coIlcetion diatriets nnd by States bull - - - - -- - _bullbull bull __ bullbull __ - - - - - - - -- --- 94

17 Mnllufacturod tobllOOo Quantity mllollu(ueturcd Oil hand at commiddot lDenef1ment 3ud close of year removed for export 3Jld tax-pnidcalelldar year 11l36 b~middot colleetioll di~tricUl aud by Stales bullbull _ 90

18 Oignn weighing more lhnn 3 pounds pcr thoullIIlld Kumbcr of facshylOries oper3~d quantity of ~obaeeo used 1I11111hcr of cignrs manlJ~ factured on hand nt commencement and tOllO of year remo~-ed for export ILJld tax-paid calendar year 1l3G by collection districw nnd hv StltCII bull __ bull _ - - - - - bullbullbull - bullbull - bullbullbullbull _bullbullbullbull ~ bull - - -- - - -- - - - _ 98

Ill OigaJll weighing more thall pounds per thoulland Kumber removcd taxJJaid h~ clll8ses ealendnr year 103G by ollccHou di~tricUi andby StatC8__ bullbullbull _ bullbullbull _bullbull _bullbull _ _bullbullbullbullbullbull _ 100

vCONTEKT5

TAble P6lamp 20 Cigars weighing more than I pouuds pcr thousand Manufactured

and removed Iasmiddotpaid for dOlnctie consumptioll (rom custOlli1l bonded mnnufacturing warehouses class ti by cIllampScs enlcldnr ycar 1936__ _ ~ __ __ bull~middot___ 102

21 Cigars weighing not more tbl~l 3 pounds per thousand Quantity of tobacco used )lumber of cIgars manufactured on hand at commiddot mencement and close of ycar removed for export and toxpllirl ealendlr yeur IXHi by collection didriet~ and by StlltCSbullbull _~_ bullbullbullbull _ 1l3

22 Ciguwttcs weighing lot more than 3 pounds plr j]lOu~and Numbcr of factoriC-l opurlltcd qUllutity of tobalXo u~pd nlDlber of cipeshyrettes manufactured on hnJld at Cumm~lJccmenl alld cloHc of year removed for export nnd tuxpaid calendar )middotlnr lla6 by collectivu districtsund by Stlltes ~_ bullbull bullbull __ bullbull _bullbull _middotmiddotmiddot___ 104

23 Cigarettcs weighing more than 3 pOllnda peT thvlIlalHl Qlllutitv 01 tobnceo used number of cigarettes mwuletured Oil llnml at comshymeUCClncnt aut close of year remo~d for pxport amI tali-paid calendar ycar Itl3v by collection di8tri~tB and by Slutos bullbull __ 105

24 Leaf tobacco uscd ill manufacturing cigllJs cigarec6 poundIud tobacco and snuff ealClldnr )enrs 11127 to 193G bull bull __ bull __ bull __ bullbullbullbull __ _middotmiddotmiddotmiddotmiddot 106

25 Production of mllJlufactured tobacco KnufJ eigan l1ll1 cignretwllcalendar ycars H127 to Itl36 __ _ _~_middot_middotmiddot 106

26 Summar) of opcrations or mauulaeturers of tobceo amI cigar ltnleumiddot dar yeur 193j __ ~ bullbullbullbullbullbullbull bull _middot bull middotmiddot_middot____ 1l7

27 Eliportation ill bond of InJlluflletured tobacco slluIY Cillatll nod cigshyaretics cte )car ended JUlie 30 19~~7 bv collection di~trid~bullbullbullbull __ 109

28 SJlipmlnt or delivery fmlll factor) in bond far llWl nil Ilea sJrcs of maJlufactucud tobacco suulI cigars nnd cigarettes year lIDded Junc 301)37 by collection districls bull bull bull __ bullbull ___ 110

29 Yithl1mwnlll frolll bonded tobacco sea stores warehoullts of manushyfactured tolJllcco BuUfJ cigar~ and cigarettes yolr euded JIUlO 30 1137 hy colledien di~trictll bullbull bullbull _ __ bullbullbullbull _ __ middot __ _ bullbullbull ~_middotmiddot 111

30 Drawback of illtOllIalmiddotruvcnue tuxcs allowed on tobnecCl sllu(T cigars and eigaretk8 exportcd year endcd June 30 1li7 hy Jlurw lnd 1Otll8 for 1032 to 1931 bull bullbull bullbullbull bullbullbullbullbullbullbullbullmiddot __ middot_middot 111

31 Tobacco products witlrdrnwn for consumption cnmputed from collccmiddot tions from Um ssles of gttamps fiscal yenr 1037_ bullbullbull __ bullbullbullbullbullbull __ bullbull 112

32 Dealcrtl iu leaf tobfcCO in busioe6S lcaf tobacco exported and rceeinxt fromgtfaTmcrtl calclldar ycar 1916 by collection district5 alld byStatCli _bullbullbullbull __ ~ bullbullbullbull bullbullbull _ __ bullbullbull _bullbull bull - bullbullbull __ 113

33 Leaf tubareo imported by cigar manufaeturertl tobacco manuradurertl and dcalerll in Icaf wbacco calendar )middotear 1036 hy collcctioll districts aud b~ Stntcs bullbull _bullbull bullbullbullbull __ bull bullbull _ middotmiddotmiddot_middot_~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot__ 116

34 Quasi tobacco mallufneturcrs classified Number of factories operatedand tobacco materjal haudled calendar year ~ 9313 bullbullbull bullbullbullbullbullbull 118

OCCUPATIONS SUBJECT TO SPEUlAL TAXES

35 Numbcr of oach class of specialmiddottax payers pl1rcbn~iJlg specialmiddottax stamps covcri) the fiscal yeur 1937 or portiou thereof undor the variouB nuuual mtcs by collection distrietB and Stltcs~ ~ bullbullbull _ _ __ 119

OLEOMAlOAllINE 11ampNOVATEO BUTTampn 1oI1XED FIQ(I[I ETC

36 Prnduction 3nd withdrawals of colored oleOJnargarine )ear cnded JllDe 30 1)37 h~middot eollcction districts_ bullbull __ bull __ bull bullbull _ _ 124

37 Produetinu and witllllrQwnJs of ullcoiored oleomargarine )cnr ended Jum 30 11l37 by collection distriets bullbullbullbull _bullbullbullbullbullbullbull _ 124

38 Produetioll 3ml withdrlwBlB of ltJleomargarinc (colorcd nnd uncolored) ~car ended June 30 H137 by months bull __ bull ~_ _ 125

39 SUImIT~middot of productiltJ1l and withdrawals of olcolllarglUioo (colored and ullcolUrcdJ ycar~ ended June 30 Hl28 to 1937 _ _ _ 12

40 Materials used in the manufacture of oleomargarine (colored aud Ullmiddot colored) yeJr ended June 30 1937 bullbullbull _bullbullbullbullbullbullbull _bullbullbullbullbullbull _bullbullbullbullbull 125shy

41 Production lnd withdruwals ltJf reuon~~d butter yenr cndcd June 30 1937 by collection di~trictlt _ -- - -- - - -- bullbullbull - bullbullbullbull -- 125-middot

42 SummlU) of llraduction and tax-paid wi1pdrawal8 or rello~ated butter )ers ended JUllU 30 HJ28 to 1937 bullbull bullbull ~ bullbullbullbullbull __ _middotmiddotmiddotmiddotmiddotmiddot 126

VIII CO~TENTS

labia P~llll

104 Review Division Nllmlgtcr of C3l1CS received and disposed of duringthe fiscal year 1937- ~ _ 157

lOS Review Division Public decisions promulgated under TreaBuryi D(eisiolls 4264 and 4583 during the fiscal year 1937 _ 15S

IBCELLAKEQUB STATISTICB

106 Moneys paid to collectors (LS proceeds of In rem actioIIS judgmen1-~ recovered in civil snits fines -and penalties imposed in criminal nctions (Lnd costs 118 reponed by clerks of United States cQurt-B(Form 158) year ended June 30 1937- _ 15

107 Expellees of the Internal Revenue Service fiscal )ear ended JjlDe 30 1937 160

108 Summary of internal-revenue stamps issued to collectors of internal frevenue and the Postmaster Geueral during thc fi8Wl ycars 1936and 1937 _ 167 109 Cost of printing and binding for the Internar Revenue Bureau aud

Servlce fiscal years 193611ud 193L ~---------- 167

1 ~

bull

bull

ANNUAL REPORT

OliTHE

COMMISSIONER OF INTERNAL REVENUE

TREASURY DEPARTMENT OFFICE OF COMMISSIONER OF INTERNAL REVENUE TVa8hinglon D C October 25 1937

The honorahle the SECRETARY OF THE TREASURY

SIR I have the honor to submit the following report upon the work of the Burcl1u of Internal Revenue for the fiscl1l year ended June 30 1937

COLLECTIONS

Towl colloctions of internal revenue taxes during the fiseal yeor Hl37 amounted to $4653195315 as compared -ith 53520208381 during the fiseal yel1r 1936 I1ll increase-of $1132986934 01 322 pel cent Colleetions during the fiscol yel1r -1937 eceeded those of I1ny previous fiscal yeor in the history of thoBureau of Internal Revenue except 1920 W_

Incometilx collections 11lll0unted to $2118663876 fQr the fiscal year 1937 as compored with $1412938304 for 1936 a gain of $735725572 or 521 percent

MiscellnneoUB internal revenue comprising collections from all sources oxeept ineome agrieultural adjustment and social secmity tl1xes increl1sed 10 percent from $2035632871 for the fiscal yeor 1936 to $2238786131 for 1937 -

Social security tax colleetions during the fiscal yel1r 1937 under Title VTII of the Social Security Ac~ effeetive Jfllluary 1 1937 amounted to $207339091 The eollcctions under Title IX of the Social Security Aet effective January 1 1936 I1nd payoble during the cl1lendl1r year 1937 omomtted to $58119314

SU1nmary oj coIZectioi-13 fiscal years 1936 anltl-1937

Sonrcos

loisca1 yeneer Incroose or decre (-)

00 1937

Inoonn and cess-profits taltooCorporation inooUlo__ _ $738 ~22 m~ I 056 023 I2IJ ~2 $118 ~OO 8911 77 IndividullJ Inoomo _ ~74H6 074 H 1001740 7t6 47 417 ~2lt1 672 33 Excess ptofits_______ 11500 29Q47 25 1001 60 n 10 ~ 317 2~

UnJustonricltmont____ __ 6OnJ~102 6 lJia 3M In Dividend __ 3~ 700 V 3~ fiBl 10 3M 209 07

TotaL____________ __ 1427 846 384 63 2 IN 877 415 93 7~2 OJI OJI 30

T due on dividends declared betwoon June I~ IWd Dec 31 1933 1

VI CONTENTS

TabID P~

43 Production and withdrawolB of mixed flour year ended Jnne 30 1937 by colleetion di~trict6 _ 126

44 Pr~~~~il~d~Jmfu~re~~~l9~~~ _~~~~~~~~ _o_f_~~a~~ _~~r_d_5~ ~_ ~~~I~~~S~ 127

ALCOHOL DISTILLED SPIRITS BEER ETC

4i~EthyL alcahol Production and withdrawals by monthBfiscol yearH137 _ 128 46 Ethyl aleohol Plant3 and bonded wl1rehOUBeB operated prodnetion

withdrawals warehouse IOBsee and 8tocke remaining in bonded warehOUBee by Statee fiBea year 1937 _ 128

47 Ethyl Ikahn Withdrawals tax-paid and tax-free by Statee fiscal yea 1937 _ 129 48 Eth)] alcohol Materials u~ed in production by kinds and by States

fise~ ]937_~year _ 129 49 Ethylnlcohol Production by kinds of mRierials used fiscol ycar 1937_ 130 50 Den~tured olcohol Plants operated production withdrowols aud

stoch on hand by Stutes fiseol year 1937- _ 130 01 Dtllntured al1ohol Prodnetion by months MCal ycor 1937 _ 131 052 Completely dCllatured oleoOOI Yithdrowl11s by formnlas ond by

months fiscal yenr J937 _ 131 053 Spccially denatured olcohol Withdraw~s by lending formulos ond

by months fiscal year 1937~ _ 131 54 Specially denatured alcohol Withdrowols by formulas fiscal year1937 _~

132 55 Specially denatured ~cohol Operotions of bonded de~ers by Statw

fiscal year 1l37 _ 133 56 Specially denatured alcohol Operations of bonded mnnufaclllrefli by

c States fiscn] year 1937 _ 133 57 Distilled spirits Number of distillerieurogt and intcmal-nlwlHle bltmdcd

warehouses operated by StotC8 fiscal year 1937 middot _ 1 134 58 Distilled spirits Produetion by kindB nnd by monthe fi8c~l ycar J 937_ 135 59 Distilled spirits Production by kinds and by StoLes fiscal year 1937_ 135 60 Distilled spirits Withdrnwals tnx-pl1id by kinds ond by months Meal

ye~r 1937 ~ _ 136 61 Distilled spirits Withdrl1wals tax-paid hy kinds and b) State~ fiscgt1 ycar 1937 _ 136 62 Distilled spirits Bottled-in-bond withdrowols tax-paid by kinds and

by States fiscal yeor 1937 ~ ~ _ 137 63 Distilled spirits Stocks remaining in intcrnal-nlenne bonded wareshy

houses by kinds and by States June 30 Hl3L _ I~7 64 DistiJled spirits Stocks remaining in internal-revenne bondcd Wllreshy

houscs by kinds and by years nnd Sel1S0IlS of prDdn1tion Jnne 301937 _~

137 65 Distilled spirits Losses in internal-revenue bonded warehouses from

leakage and eVllporation by kinds of spiritlt and by States and othHr looses by kinds of spirits fiscol year 1937 ~ _ 138

66 Distilled spirits Grains and molasses UBed in prOduction by Statesfiscal year 1937 _ 139 67 Distillcd spirits Materials used in the produetion of brandy by kinds

and by States fisltlal year 1937 _ 139 68 Rectifkd spirits and wines Produdion by kinds and by months fiscalyear 1937 _ 140 69 Rectified spirits and wines Number of plants opcroted and prodneshy

tion by kinds and by States fiscal year 1937 ~ _ 141 70 Rectified spirits and wines Materials dumped for rectification by

1dndslIDd by months fiscal year 1937 _ 141 71 Rectified 8pirits and wines -faterials dnmped for rectification hy

kinds and by States fiscal year 193i _ 142 72 Cereal beverages Plants operated lJroduetion and Withdrawals byStaklgt fi~Cll] year Jga7 _ 142 73 Fermcnted malt liquors Prodnetion and tax-paid withdrawills by

months fislal yellr 1937 _ 143 74 Fermented malt Jjquora Breweries operated production withdrawal

loslles and stocks on hand June 30 by States fisce year 1937 _ 143

CONTENTS vn

PToblll 75 Fermented malt liquors WithdrowilB tax-poid and taxfree by Statesfiscal year 1937 _~ ~

144 76 FerInented maLt Liquors Materi~s used in production by kinds and

by State8 tiscol year 1937 _ 77 Still wine Prodnction and tax-poid withdrawals by months fisc~ year1937 _ 145 78 Still wine Bonded winerics ond bonded storerooms operoted proshy

duction withdmwal losses and stocks 9n bJJnd J~ne 30 by Statesfiscal )middotear 1937 - _~ 14

79 Still wine Taxcpaid withdrawols wd stocks on hand Jnne 30 byakollolie grade and by States fiscal year 1937~ _ 147

SO Slin wine Amelioration and fortification oceurring ofter lermentashytiDn by Stlltes fiscal ycor 1l37__ ~----_ 147

81 Sparkling wine Prodnction ond tax-paid wlthdraw~s by DlOnths fisc~ ~year 1937 _ 148

82 Sparkling wine Number of producers production withdrawals lossell bull I and stocks on hond Jnne 30 by Stamptes fisGal year 1937 _ 148

83 Sparkling wine Tnx-paid withdrawal6 and ~tockll on hBIld June 30 bysize of container and by Stotcs fillClIoL year 1937 _ 84 Vermouth Number of premises operated prodnction withdrawalraquo losses ond stocks on hllnd June 30 by States fiscal year 1937 bull 149_4_

85 Enforcement Alcohol Tox Unit Sebnres and peroons arrested bymonths fiscal yeor 1937~ _ 149

86 Enforcement Alcohol Tax Unit Sci3urC9 ond persons arrested byStates fiscal )Car 1937 ~ _ 100

lEcnlIcAL SlAPP

87 Analysis of the work of the TCGhnicolStalf WIring fiscal year 1937shyIncomc estotc and gift tax ca8es _

OPFrCE OP lHE llflEP lOvNBEL

88 Appeols Division Record of cascs oppealed to Board of TIU Appeals inclnding those appealed from Board deeisions to nppellnle eourlB fiscal years 1932lo 1937 inclusive _ 53

89 Appeals Division Nnmber and amounts of cases shDwn in table 88 for the fillea) year 1037 onlv by class of lax _ 103

90 Appea1l Division Status of eoses pending before Board of TllxAppeals JUlie 30 1937 ~ _ 103

91 Appeals Division Progress of eBBBS in llppellate comts on appealsfrom decisions of the Board of Ta Appeals _ 10

92 Appeals Division Results obtained in cases closed before the Board of Tax Appeals during the fiscal year 1937- _ 10

3 Appeals Division RClult of cireuit and special trips _ 10 94 Appealll Diyj~ion Disposition of cases by Board of Tax Appeals

durin the fillcill ycar 1937 _ 10 95 Civil Divilliol CllIIeII reeeied and disposed of dnring the fisealyear 1937 _

155 0 Ciil Division Reaultls obtained in CBBCS closcd during the fise~year 1937 _

166 7 Civil Diision HRsnlts obtained in lien Goses closcd dming thc fisce year 19 _ 166 98 Ciil Division Ciil caseB pending ot the beginning and end of the

fisc~ Year 193i _ 166

99 Civil Diiion Number of Civil Division cases tried by thc Departshyment of Jllsti~e and the number deeided by the courts during thefiscal 1)3iye~r _ 166

100 Civil Dhisioll Number of cascs ond tax liability pending June 30 ~193

166 J01 Civil Division Number of GllBes received and disposed of dnring thefiscal)middotear J )37 _ 166 102 Interprefllthmiddote Division NUlilber of CBBCS reeeiyed ond dispOsed of

during the fistill year 19a7 _ 167 103 ]otTpTewtivo Diviaion Snffilary of 51 CBBeB pending June 30 1937

by tnx ycaTs and amounts Illvolvd _ 167

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----------

----

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----

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4 REPORT OF CO~B1ISSIONER OF INTER AL REVENUE

COST OF ADMI1OISTRATJON

The amount of 554314530 was npproprintcd for tho fiscDl year 1937 -for snlnrios llnd e-pensos in connectIOn with the llssessment find col lection of internal-revenue taxes and tho administration of the intemnlshyrevenue laws The e-penditulcs and obligations against this approshypriation durin~ tpe fiseal year 1937 were $51 797 735 The unexpended bidllllCO of this appropriation $2516795 will nwort to the genoml -lund of tbe Treasury The cost of collecting II total of $4653195315 ouring t8 fiscal yoar was $112 per $100

During the fiscal yeur 810500000 wus made available by transfer from tho DOpl~rtmeot of Agriculture for tho purpose of providing for llularics lLnd administrative expenses in connection witb makmg refunds authorized by TiLles IV and VII of the Revenue Act of 1936 The amo~mtexpendedund obligated from tlus fund iLJI1~unted to $2881094 leavmg nn unexpended blllaneo of S7618]06 which was mode avmlshyoble for such salaries and expenses for the fiscol year 1938

There was allocated Lo the BureflU of Internal Revenue for certnin relief projects from tbe Works Progress Administrations appropriashytion the sum of $3769176 lrom which was expended $3564389 lellving an unexpended balance 01 $204787 ut the close of the fiscal yefir 1)37 ThiS balance was turned back to the orks Progress Administmtion

Thc amounts ShOll above as expenditures and obligations do not include the amount of $39071261 represcnting refunds of tllXOS illeshygally or erroneously collected and amounts cxpendcd br redemption 01 stamps whieh items are not ndministrativo expenses or obligations

The amount expended by the Bureau of Internal Reenue is shown in detail in the appendix table 107 by conecl-ion distriets internulshyrevenue agents divisions rustriet supeTisors offices and by the chief disbursing officill Treasury Depurtmont and Gencrnl Accounting Officc

Number of employees in tbe Intcrnul HCcnuc Service June 30 1]36 and 1937

June 30 I June 30 I Incrocile 0 IIlJlI 1007 dec (-)

J relnG h W hlRlu __ __ bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull~ Col C Uk _ _ Inlen~l onIlO o~on feegt

lncumo nl (1(0 nbullbullbullbullbullbullbull bullbullbull_bullbullbullbull _bullbullbull _bullbull _ bullbullbull M IIII~ Olltl uln tagtH _ _ _bullbullbull _ bullbullbull bullbullbullbullbullbullbull

~ 743 ~701

43lt ~

I 4 002 7 no t ~~

t9

B5~ 200

6 03

omoll f ltllnrle SIcrvIMlS__ bullbullbull bullbullbullbullbullbull bullbullbull bullbullbull bullbullbullbullbullbull bullbullbull bullbullbullbullbullbull M IsJlnll 11ld orce (Alcohol Tax Unil) bull _ _ bullbullbull bullbullbullbullbull I3llpoftsonoIBCIlOllllSoldeoilectiolls __ bull_ Inolll~Dllce foten bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbull bull 1101(1000 ~A~lstnnt Galleml COUIIS8Is Offi) bullbull _ bullbullbull bullbullbull bullbullbullbullbull Spoolnl OUlIl oYOUS (fraUd fund) bullbullbull bullbull bullbullbullbullbullbullbullbullbullbullbullbull

3 ~gmiddotl 22 32

117 2-l 1

O 101 Iil 3~

J7r 3

bullbullbullbull __ bullbullbullbull

206 -8

bullbullbullbull 10

-I -I

Jotnl bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_bullbullbullbullbullbull __ 171lM 21 I~ ~ooa

I Exeluslve or~s ampl on tho relundln pr~~ 1Jl1 11 f Exclive or 117G lempomry cmplon on lhe nLernBlonue n lUI lJZ PMI lt1 ~ remporOly

mploy nil the mhmlt1in [1nmiddotugtlt rollbullXe1Imiddot cl 3 Icmporan emplof- ElChudmiddot 01 iO tmnlKlrnrf olIlployees

Thure were 84 employees retired on anmlity during the fiscul year 1937 of whom 43 wero retired on account of disability

REPORT Q) COMMISSIONER OF INTER~middotAL IlEYE)lUE [

LEGISLATIYE CHANGES AJoFECTING THE WORK OF THE BUREAU

Legislation ncwly enacted or becoming effective witbin the fiscal year H137 together itb legislation proposed as revisions necessary Lo render the revenue laws effective llgllinSt tllx-ayoidance demiddot ices Bnd like leaklges hnR resulted in a substnntilll expansion of Bureau activshyities

The prillcipnl clllOges in law included in or made eflective by the Reyeuue Act of Hl3li were (1) Dividend reeeipts of individuals were made subject iltI the normal ineome tax (2) rates of individual income surtax w)rc increased nbove tbe $50000 SlIltux net income bracket~ the mflllmum nlte of 5urtnx being increased from 59 Lo 75 percent (3) 8 surtax Wfl-S imposed upon the undistributed profits or oorpomtions gruduated lrom 7 to 27 pereent (4) II gladuated corporation normul tax was substituted lor tbe single rute of tax the rute scole beingshygruduawd lrom S Lo 15 pereent as compured with the flat rllte of 13 percent imposed under tbe Reenue Act of UJ34 (5) or ilie dhidends received by eorporotions J5 percent were made subject to tilX

Section 3 of the act of Mnreb 27 1934 as umended requiregt con- tractors who nre nwardcd contrncts for the construction of naal vessels or Ilirerafts to pay into the Treasury profit in oxcess of 10 pershycent of the contrnct price This seetion fnrLllCr prfJvidcs thnt ir such amount is not voluutnrily paid it may be eollected nnder tho internnlshyrevenue IttWS in the same manner as ineome tuxes Ilre collected

ThA BitllminOlis COlli A0t of ]937 was apPlocll April 26 HJ37 Tbis act imposes I~ excise tax of 1 eent pOl ton of 2000 pounds uponmiddot the sale 01 other disposal of bituminous caul produccd within the United Stlltus when disposed of by the producer thoreor ILnd nnder specified couditiolls all ILdditional excisc tax equal to 19M percent of the sille pJice at the mine of coal disposed of by nonmembers of the Bituminous COlLI Code This t(LX is effeetive June 21 1937

Tbe Revenue Act of 1]36 proyided for the refunds lJld pll)TIlCnts vith respect Lo the proeessing taxe-s collected undcr the Agricultural Adjustment Act Hnd for the establishment of the orgnnizlltion necesshysary to the eOllsidemtion of un) such claims and their disposition These eunctments neee_ssituted the development during the fisclli year 1937 of a series of new frell5ury regulntions and the appropriate_ expansion lind reviion of existing regulutions as well us certain administrll tive Jeoqnnilation5

The act of June 291937 (Puhlic Res No 48 75th Con 1st sess) extended lor two ~elrs the mnllllfacturers exeise taxes =imposed by Title IV and the tlXes on teleltraph telcphone radio Ilnd cable fllcil- ities trunsportation 01 oil by pIpe line lldmissions tax stump taxes on issue of bonds issue 01 stock transler of stock transfer of bonds conveyances nnd fllle 01 produee (futurc deliveri(~) imposed by Title V of the Rovonue Act of 1932 us amenrlod which otherwise would hae expireJ or reverted to fonner rates on JUlle 30 HIl7 or~ in some instanccs on July 311937

PIlllS were V(Trected for the estnblislnnent of 11 Socinl Seeuriry Tax Unit effcotlYe July 1 1937 This Unit will bo concurned witb the admhiistrLtion of the tuxes imposed by Titles Vln lind lX of the Social Security Act (which tlXcs were hold to be Ynlid by lobe Supreme Court on ~-[ay 241937) and tbe Carriors Taxing Act 01937

Throughollt this report the office of Assistllllt GOlloml Counsel will be referred to under the opernting title 01 Chief Cowlsel

6 REPORT OF COMMISSIONER OF INTERNAL RIWENUE

A number of important COUlt decisions were hmded down affecting the administrntion of the internal-revenue laws These decisions clarifiod or interpreted questioned provisions of tho laws llnd have enabled the Bureau to dispose of 11 large D1llllber of pending cases

ACCOUNTS AND COLLECTIONS UNIT

The Accounts and Collections Unit is the central adntinist16tive organization for the 64 internal-revenue collection districts nnd makes the lldministrativc audit of all eX1Jenditures for the Internal Revenue Service

There were 15257987 tux returns filed in coJlectorn offices during the fiscal year 1937 as eompared with 8429852 filed during the fiscol year 1936 lUI incrense of 6828135 Of the totulleturns filed 6735454 were incomcmiddottax returns comparcd with 5813499 tiled in the fiscal yellr 1936 fill increase of (121955 The remllinder of the increase may bc attributed tomiddotretums tiled under Titlcs VIII and IX of the Socini SecurityAct

A total of 12345394029 reyenue stamps valued at $1180122454 were issued to collectors of internal revenue and the Postmaster Genernl during the fiscal year 1937 compared with 11144798920 stDmps villued at $1050861227 issued during the fisclli year 1936

Revenue stamps retnrned by collectors of internol revenue and by the Postmaster General and credited to their aecounts amounted to $32136111 The returned stamps were of various kinds and denomishynations including purtly used books and stamps for which there was no sale There were 301 appliclltions allowed for restaffiping packages from which the originl stamps had been lost mutilated or destroyed as compared ith 12 applications in the preceding fiscal yetu

Income-tax returns numbering 68910 were investigated by field deputy collectors and 8627518 information returns were verified t the close of business June 30 1937 there were outstanding in the 64collection distriets foi fijlld investigation 8487 income-tax returns compared with 4276 as of Juno 30 1936 The number of inforrnution returns on hand June 30 1937 was 3961611 compared with 2943999 as of June 30 1936 On June 30 1937 there were 53270 waITllnts formiddotdistrllint iiI the custody of the collectors field forces compared with 57380 as or June 301936

Collectors of internal revenue after having taken the neeessary administrative action transmitted to the Bureau or othmwise disposed of 250785 clllims IlS compared with 393836 in 1936 11 decrease of 143051 The number of claims on hand in collectors offiees at the eQd of the fiscal year was 12367 compared wi~h 18400 as at the elose of the previous fiscal year

DurmO the fiscal year 122672 warrants for distraint were served hy deputy eollectors of int6Inlll revcnue which resulted in the collecshytion of $44688731 An avemge of 1967 deputy collectors made a total of 805089 revenue-producing investigations including the servinO of wa~llnts for distrllint compared ith 462743 such investishygation~ made by an lverage of 1970 dcpllty collectors ~ the precedingfiscal year The totlll amount collected Ilnd reported for assessment by field deputy collectors was $77 660684 as compnredmiddot with $79shy066410 in the previous fisclll year l1he averlge numbElr of investishygations mllde per deputy Uld the averllge arnount of tax collected and

I

reported for assessment were 409 lnd $39482 respectiveIy as comshypared with 235 and $40135 in the fiscal year 1936

REPORT OF -COMMISSIONER OF INTERNAL REVENUE 7

The supervisors of accounts and collections submitted 103 reports covering thcir eXllJl1inations of the accounts of collectors of internal revenue during the fiscul year 1937 eompared with 102 reports subshymitted during the fiscal year 1936 Evcry collectors officewith the exception of that locllted at Honolulu Hawaii was examined llt least once and all but24 01 the collectors offices were examined twice during the yellr The internal-Imiddotevenue stamps in the office of the United States internol-revenue stamp agent for the Philippine Islands were verified twice by the Auditor Generol for the Philippines dminO the fiscal year 1937 Two new collectors Ilnd three aetin~ collectorswere installed during the fiscal yew Three collectors offices were transshyfened under renewal bonds and oue office under a confirmation bonltL

In administcring the personnel of the several collection dis~icts the provisions of the Clllssificlltion Act of In3 nud amendatory ncts and decisious of ~he Comptroller Gencrn] relating thereto have been closely adhered to The policY hns been continued of making such appointments as have been lluthorizod in the field collection serVice at the minimum snIIllY rate of the appropriate ~ade and all applicashytions for positions have been carelully scrutinIzed and investigated with a view of maiutaining the usuul hIgh standard of requirement for employment During the year a new division known as the social security tax diYision was set up in each collectors office to hllodle the work incident to the collection of taxes under Titles VIII and IX of the SOCill] Security Act shy

The DisbUlsement Accounting Division administratively examined and recordcd 1424 monthlyaccouhts of colleetors of internal reyenue internal-revenue _agcnts in cQarge district supervisors (includinO the Philippine branch of the d~strict of Maryland) nnd the intedegrilalshyrevenue slllnry pllyments made by tbe collector of customs and the regional disbmsing clerk San Juan P u comprising a total of 112649 voucherS iu addition to which 4516 expense vouchers of employees and 12486 vouchers coveling passenger nnd lreight traneshyportation and miscellaneous expenscs werc itudited and pnssed to the chief disbursing officer Treasury Department or Genernl Accounting Office lor payment The monthly PllY rolls -01- the Bureau were examined and recorded eurrently ~

INCOME TAX UNIT

The Incomc Tax Unit is concerncd with the administration of the internlll-revenue laws ns ihey relate to income cIcess profitsmiddot of corposhyrations exccss profits on Navy contracts unjust cnrichment f1-dTltle IX BOcilll security tnxes

Collectio7l8 during the fiscal yean 19S6 and 1937

FillC81 yean lnCfgtgtlila Ots dcll6Il (-)

1936 1987

Incomo Bnll umiddotprollt tCorponlloD Jnme ns 522 nil 75 1 058 923 17J ~2 l18 400 811 IT ~CVlCllalJDCome __ eH4l0O414 1 091 740 746 47 417 ~M 672 J3

2110lt00772 10 ~05 317 ~~ IlOnMJ02 6073 a51 Ol

1 58l 20 -363 2OIl 07rl~i~1li~~~~~~~~_~~~~~~~ ~~~ ~~~~~~~~~ ~~~~~ is liD ~1318 MllO 313 68 Tolol __ bullbullbullbullbullbullbullbullbullbullbullbull bull bull bull l~Z7Sol0S4_aJ 2 237 006 72l M 8101~ gt4~1I8

TBllt dUB 011 ltllvldand dllltleltI belwCOOn lIla 16 and Dacemoor11 1~

9

lillPORl OF COlDlJSSlONER OF INTERNAL REVE~UE ~ 8 REroR OF COMllISSIOKER OF INTEPNAL REVENuE

~

1 The number of ell-ses in which llgreements were executed bgtmiddot tltumiddot-Rejltrns~The number of returns exomined and closed dnring the payers consenting to the immedil)te llssessmpnt nnd eon~etlOn offiscal year I037 was 24107Q3 of which 1913432 were filed by iDdi~ deliciencies WJS 214350 or 945 percent of the dr-Deieuc) tax ellses vidu[ll~ and purtnersrnps and 497361 by corporations nssesscil This is the lurgest numberof returns eloset by this method

]v-umber of rtturM receied and closed dlring the fi8calyear 1987 and thenllmber in any fiSClll yCM the incrensc being the result of the ndoption of new penjg at the begin1ling and olclaquoe oj the year by laz yearlaquo settlement policies during the fiscoJ rear 1937

On hlWd R I --- 1 On banlt1Julvl 6~ed Cucshy Jun630 Camvarat1ve (ItIalysi3 of reurtls closed during the fiscol ye(lr~ 1988 Ii) 1987 illclllsite--------------------1 10~6 bull dUrlnr ~middot6r I l~ yelllt ~ DellcienltY tu -_dro Ovcrusltessmiddot00

10 chw18ro meats ToTa ye[T schcltluled shyM D6hul I j)io i )eopard~middotAgreement~ 1m u 1967 fll2 2 llO 117~5 9SG1595

O jlJ90073M 1933 ____ _ bullbull __ 887rH I 9r~ 110] S~9 I SOO OlS

1~04 ____________ bullbull 1(lOO7 _~ fO-883B5 1 7St (28 1 ~Q ~0227 ~ij8~ 17695177tM212 1935_ bullbull ___ bull __ bullbull _ 123857 3[393 2 ~(6I9 2 ~IJ 1199O(~ 3 766 1778~6 106251lGlG_ 2 UO 7132137 13546 66i1(ltO 1422~g78rn Ig~l bullbullbull -_~ -- shy 21(350 I I Ill

21J61 2 Bl2 1012 Although 126064 returns for 1935 ftre shown in the tabla on page 103 3~5 I 1243 II GA 2100

21714 llS pending in t-he field on June 301937 tllO work of investigation had been completed or -was iu progress on t-hat d~te shy

4~J2

l~ ~~

2ll18Ol 2~ JIB 4VlOO

During the fiscul year 771626 returngt- wefl scnt to the field divisions l261I5M H~4W

354629 which in llddition to the 387762 on hnd at tho heginning or the m fiscal year mode 0 total or 1159388 Of this number 666242 were

2 410 113 00 disposed of lel1--ing 493146 retnrns pending June30 1937 Of the returns disposed of 427559 or 64 percent were in Yestigllted 1135 301 were returned to vYnfhiugton witbout exuminationand 73382 were transerred to otber lJivisions Of to collectors offiees f(lr iuvestigaHon

Chlluges in tox liflbility were recommonded by the field forc09 in 24864301 58 percent oLthe retnrns andited In 213894 or 86 pershycmit of tbe changed rcturns tuxpayers reoched agreements ith the field ngents cousenting to the immediate llssessment llnd collection of defieieucics amounting to ueorly one hnudred million dollars ($95314759) the 111rgest totol in agreed tox ever obtained by the field forces in a 12-month period 1

Na clIange Th

~I 1O~ 00 14~

m 1162 I 010 2006mbull HW6

2614 lZl752mt~~~~~ -- ~- ~ 1- -shy

Orand t(ltal _ ~l

lOlS ___ bull _____ _ ____ __ l~lO _____ bull___ bull ___ bull___ llI) bullbull ___ _ ____ bullbullbullbull ___ bull __ 102L __ _ bull ___ ___ bull ____ 1921__ bull _____ _ _______ bull __ 1923_bullbullbull ______ bull_bullbull __ _bullbull Ul2t ______ bullbull ___ bull_______ _ M1925_bullbull __ bull ________ bull ___ bull ___ 1926__ bull ____ bull _____ bullbull _bullbull _bullbull

middot1927 _________ bullbullbullbullbullbullbullbull _ 1928bullbull _________ bull __ bullbullbullbullbullbullbull Ib~M

n

1029__ _ bull _______ m1930______ bullbullbull _________ bullbullbull 1931 _____ bullbullbullbullbull __ bull __ bull __ bullbullbullbull ~oo 1932 _______ bull _______ - bullbull 1 1 J((1933_______ bull __________ bullbull __ a18J 1934____ bull ___________ bullbullbullbull __ 9-171)7 l~ _________ ____ jlO1l (~ 1936 ______ __bullbullbullbull ___ tlll7

Tot _____________ 2H1loO

m w ~

-nl m 00 3~~ 3~7

rn 1031 1702 ~ 295 2 4~2

116lIO

Zl230 1Ga 3~9 I

1213814

1192 833 1

3 ~~7 ~1e

ne6cien(y WM ELltIe8led II----------------1 OverllSSllSlmiddot ments

Agtooo Default loel- leap- scheduled TPl[Y~

ment 1 Oil ardyI I I 1017bullbull _bull __ bull _____ bullbull ________ l ___ ___ _ ~ bull

~ bull

~

~

n W bull bull ~ bull W

~

~ 00 ~

M

= (78M

fl200

~

1 ll71l~

00 1882 ~

11l 975ltro00m 00= m no

0gt ~ ~

~

m~ W

M M =

~

~ 71

ow 1 lOll ~Olil00

1331 lB7lm1602 2 719 21-7IJm I 261803

I 2ll9 586 1139 MI IS37265 -=

f040 1 f22 -IIl5M I 2 11735 24107036918

Tnpoyen signed l4rmellt to detldency W bull T p) foiled tltgt me poUtlom witb Board of T ApJlll15 witbln lhe tltltut poIfiodbull 24314-37-- bull Dltltlcienclll delermlned by Board of Tu AgtI10 --- UeUolonoles ad wJtbou~ ~~ nOIJ-becau I IrRud bnptcy eLe ~ A

---------

--- -------- ----------------- -- -

10 nEPOR1 OF COMMISSIOimR OF IXTEPNAL REVENlH REPORT OF COMMISSIONER OF INTERNAL REVENUE 11

AlIIJlysie 01 return8 ariginaZ awl reopcnrd and pending at the Wgt8iJ tJjlhe fiscal Final notices oj deficiency-TLere were 11989 final notices of defi y8ar 1937 ciency muiled to tllxpayem during the fiscal year 1937 as compured

withl7212 in 1936Audit dvl~IQW

CoulerOllNl Number of final naliCe8 released during the fiswl years 1936 and 1937Individual DivisiwlCorporation CODsolidatedTax yesr

lIltum~ relurn retum

________ I~iilllalIRooponedl OrJg~IRltlOpenedl~IROpeDedl origina~IReoPODOd

10371910middotQarl~r

27051Bllmber _ ---_ bull 2G631 l~lZ----_ - l~ 1----- ~ 1----- ~

0 H bull H ~ 192[) bullbull 17 __ _ _ 4 _____ l~ _ ~~~~~ ~ I ~l~Zl _________ _ H __ bullbull ~ _ __ ____ U bull

---------------- - -----bullTotaL________ _ 66 _ I~ ________ 7l _ 13 =========-== ---~lm________________ _ 14 _____ 2 1 15 1 2 Thereenn be no appropriate conipat$on of the totals of final

1923________ bull __ _______ a __ __ __ ~ 1 lY _____ 2 lQZL bull _ __ 14 __ bull 6 3 2 bull 2 notices issued for t~e full fiscal yeurs 1936 and 1937 for the reason that 19U bullbullbull __ 23 _____ 7 5 23 2 6 the period of limitations within which to 86Se6S additional toxes forlI1U ________ 22 ______ 8 23 6 II 111~ __ 49 _____ 9 1I 29 3 6 returns fued for the year 1934 is 3 years and will not expire nntil 11l2t_ bull ------ __ - ____ 41 _ lG 14 gt3 J 11 1l12ll __________ 2 87 1 12 I~ 47 16 19 1938 In the 1936 fi6eal year tbe statute for 1933 returns (II 2-year 1~3ltJ_ bullbullbull J2 134 8 22 27 68 21 30 periodof limitlltions applied) cqJued and the Bureau was forcedmiddottolO31 17201 3 18 41 82 57 43 11I32__ _~ ___________ ro 372 24 GO 113 Wi 151 40 wke iminedillte aetion with respect to lllarge number of cases because 1933__ - ~____ 4Qg OM 77 126 225 220 403 it 1934 ____ 5gt31 035 63laquo 135 2521 143 1139 29 of an inubility to obtuin the cooperation of 1I limited number of

taxpayers who would not rlspond to preliminary letters or sign_Totnl__ bull ~~ --------u6 -m~ -------- ~-----s consents to extend the period of limitations As II re6ult of this ====------== ==

1035__ bull __middot~___ 10700 t031 1613 102 9025 --SO 330 Ja unusunl situation in 1937 no aatisfoctory basis of comparison -ith -------------- -- shy

1936 ___ 474 36 138 l 8 8~ 6 4 __

~~-------- the prior ~year 1936 with re6pect t) either the number of finnl notices TotnL bullmiddot n180 729 1581 110 2 7rJi 80 ai I OJ the pereent8ge of petitions t) letters released cnn he made The arandtot61 ~1~1~~~~~2U======SO number of tax-year cases appealed decreased from 5207 in the fiscal

yell1 1936 to 4567in the fiscalmiddot year 1937 I J 8pec1al I En moonng I and ialuanon AdJutmiddot I Pndng In Ptnding In T~~~r~~~in N1Lmber 0 tax yean iWllved in pefitions filed with the Board 0 Tax AppeaUi durillOleld DhiiJon Dtt~I~~ Wl11cton

and fleld the fiscal years 1936 and 1931 T yeat

d TIlIYev 19311 -II1S7 ~TaxyeDl l116 ~~371middot1 Taxl~V ll1Ja 1937

1017____________ 8 13 Ig~ __ ~ __ ~~__ c M ~ JIll3 __ ~ __ ~_ 2m -middot-I31~ shy 1018 _______ 7 7 1~7(I bull __ bullbull GO 46 1934 bull __ bullbull 126 14M 1JlI~____________ 7 II 1ll27____________ g5 61 IgJ5____________ 2 2l8m~ = ~ ~ ~~ ig 1 It = 1~ lno____________ n Ie 108 ________ 180 17 1006 ____ ____ bull 6

1920______________ 3 42 bullbull ______ 33 bullbullbullbull _ 24 __ JU7 1~2L__________ 15 10 1929____________ 300 I --- -- shy1921bull _ bull 2 41 ________ S6 ___ 23 bull llt 1~2__ ~_________ ~ ~o 1~0---------- 22 _ 170 TotaL __ ~2J1 4M7 l~Zl_~________ 3 ro 1001 _____ 530 2~~ I--- ~------------------- -----shy

Total______ 13 184 ___ 300 bull 106 __ bull 412 Il1Uo____________ M 37 1032_ __ 1 1369 584 I j

====== ====1922 _________ J 40 3 85 31 2 116 In3 ____ 1 4 57 2 IS 3~ 2 136 1924_ bull _ I 1l lJlti 4 123 35 4 1~ 1925 2 13 33 9 1 155 _____ 4 9 203 AdditiQflal reve1Lue-The total additional revenue mnde available 1026 _ 4 15 118 15 107 bull 64 15 261 for collection was $242761874 as compared 1th $222099315 in1927 bullbull I 14 132 23 230 ___ 7~ 23 3ll 1l12li__________ 18 20 101T 3~ 32~ ___ 84 ~5 41l the fiscal year 1936 Of the Illnount aasessed in tbe fi6cal yenr 1937 1029__ bull ____ 40 34 313 780()2 __ _____ 223 78 725 $57279977 was listed under the provi6ions of Collertors Mimeoshy11130bull _____ 58 35 lL 124 020 ~ 1M SSS 1031______________ II~ 39 aoQ 213 712 ___ 318 713 1030 graph 3552 and $185481807 wns assessed after review lind con6idera-shy1Il3L bull 1116 ~2 4oQ MO luGO _____ 500 1gt10 1WO 1~3l____________ ~2~ 121 M~ 1617 20~1 bullbull l2H Itlf 329~ tion in Washington of the CllBes involved lQ3L_____________ 3205 84 634 13125 1000 bullbull __ 10233 lS1~ 12103

Total_______ iO-l( 431 3251 15amp7 8122 bull 13161 15787 71283

1035_ -- -1877 = 11 ~O ~O~O ~ 12Gll6~ I ~-1455 1036 bullbullbull _61~~ 3igt3 m- 3M 022 __IO

TORl_ 1amp16 12 ~I~ I 17647 IW2 ~7OS7~ [ 4~75215 1552

GrandtctQI ~88Q tGO 1~~=33~3lrlllooo ~ 13267 5133131 13317

bullbullbull

-----

-------

13

I 12 ~FPORT OF C01[]USSJQNER OF lNTEm~AL REVEKUE

ClassijicaliQn of Ihe amHmt made available for Wu~liingtoll aceordifJ(J 10 Ihe procedure i7lvolved

19j7

colleetion afler c07lsideralion in d~rin(J the jiBcal year~ 1936 and

bull 19J6 1937

Pro~luro

Am)UDIAmount P~rent Percent ned bullof total 01 ~ot81sed

Asltsl1l~n hactl OH agfeernent$ exceuted prior 10 mR1JjD~ Dr OO-d~ I~tlltrs _bullbullbullbullbullbullbullbullbullbullbull ________ $81454- nl 90 ~g ~ ~1l7 701i 31~ 2l A-ltnol 1gtuu on a~lteDlcnt$ ewcuted ubsemiddot

1onl 0 m~lin~ r1 no-da [ette bullbull __ _______ 5(01828 30 Asenr I~d in cltelt whore tpy~rs neither

5 U1 074 49 - ~utod h~Cm~nl~ nu 1leltl al~nl$ bullbullbullbull________ 21 703 393 01i 126 16 (J9 923 51 inf 80 AS_~CJlIS litbd in hppled calto$ l1t r lral on Iho mHitlt and detiolJ hI 1t R03lltl of Tax Apshy

Ieal Of ~p~n slipulM~n bIr h lJo~rd of ~ SOllltd ty T~bJl~1 -l~11 ~mllor aneral UuuscL __ _______ __ __ ___ ___ n57 fgttamp 236 39 aa3 4-118695047

Abhtem~n1 a~d ere)lt clallDl roleol_ bull _________ bull 2 743 ~o 75 ~02OS7$9l- -~----------

T~uL_ __ __ _ 172 919 786 M IlI~t~I~JIJ~1 lilJ 0~

In addit-io-il to the unount of revenue th~s made uvuilobJe tllles weTeillso assesscd under the jeopl1rd)- plOisions ofmiddotthe severnl revenue acts

Additional rere711le asse8sed under the ifopordy lro~i~iou of rfVtnlie acl~ durin(J ji8cal yeaN 1936 an 19$7

l~3C 1917

Under baukruptcy ~ud dioluUon procedure __ bullbullbullbullbullbullbullbullbull_bullbull _ Sl4 21lt1 ntl 1~ til ~22 IN IX Other jeopgtrdy seampment bullbullbullbullbullbullbullbullbullbullbullbull _bullbull bullbullbullbull I 61i7~ Mol 11 l~ 135 ~ 16 shy

~~~~~~I~~~C~~~~ ~~ ~ ~ i~ II 2 El i~ IT Grand tot~L bullbull 0 bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bullbull _ bullbull _ bullbullbull 111 OM ~l4 1 32 8M 136 12

Included in thil figure I ~n amount 01 ~54185507that WIll jlelSed ag~iJist one lallle taxpayer ~nd ci~ted oomp~ule under section 273 01 the Revenue Act olIP~ due to the peudency cl rooi8nizalion pro ceedinB under 5io~ 7~-) or the Kational Bankruptcy Ael =elldcd

4greements to additional asies8me~t1 in excess oj $25OOO-D~ring the fiscal yeir 1937 0 number of eases involving very substmt-ial deficiencies were nltsessed upon llgreements secured from taxpilyers by the field und Wllshiugton offtells

Casectsectfication by mnt of (h-jid~ncJ (a8n 80 cl08ed d~rin(J Ihefi~cal1lear 19$7

Number AWegste5he ~I dtflcltlnCf - defleiencial _________________________-shy 1~greed to

Bet s5DOOand $50000 bull --- bullbullbullbull -- -- bullbullbull - _ bullbullbullbull 1 ~ $P 1 238 70 ~~~ i~oo~)I~~si~so~_ ------------- --- -- --- -- 8 212 865 ez

16 176 051 92 Betwoon $~oOOO ~ 5gt00000_

~ 902561900 Betwoon $1OO(JlO 5nd 51000000 - - _ 17 144 32913 nOltr $1000000_ ---_ 22 ~8 972 10

lol~L _ _ gt67 I 82028917 f7

RJo~[our OF COMM1SSlONER OF I~lERXAL R]oYENUE

DeficiencilS rewmmended by the field semi-ce-The net defieienciC- (totol deficiencies $H8o6u450 minus oYemssessments $20381701) r~commended by the field forc(ls for the yenr omount to $328284749 ~n Averllge of $107248ior ettch of the 3081 agents and lUuitors COlnJfJroJue orttl1yHi oj ar (JtOSII [02 ouerU8BCB8ed 02 nrt t02 ncoml1leTlded ad the

omolwt of flU GJreed to for ji~cal lcar~ 1929 to 1937 i-dusive

Flstsl yegtr OSi~Bl oltagtll- Netw ~tdmiddotto I

1929_ 1930_ bullbullbullbull _bullbull _bullbullbullbullbullbullbull _bullbullbull

_bullbull shy _ bullbullbullbull

~Jl9 B5T ~H JO 207 2W 4il ill

~B~10~0llS2 7809 817 37

$190940 8C11 48 16~ t1O MR I1J

~~ 3~2 672 32 5~ ~J 248 78

1931 bullbullbull _bullbull __ bullbull _ _ c bullbullbullbull _ 295 338 223 (lJ W9~ 7SCM ~IH 3844J7 u lld 003 739 29 19lt12 bullbullbullbullbullbull_bullbullbullbullbull - bull shy1933bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull __ bullbull 1934 __ bullbullbull 1935 __ bullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 1930bullbull __ _ bullbull bullbullbullbullbullbullbullbullbull_bullbull_ 1937__ bull _bullbull

275 W2 ~r flO 200 160 777 so 203 510 JG5 JIJ 271 OO~ 210 17 355 07~ 147 (l1l MB 060 4-l~ ~1

3~ M 871 II 20 ~9j nt 76 1~Wl13lol7 10 OIQ ~lQ45

14 00l IIgtmiddot-gtOJ 20 ll 700 S~ I

2J7 J~ 62~ 51 I~~l~ (J IX 19lL M9 334 4~ ~~ M7 n~) (~

11 Cl2f1li2 60 Jl 2Ilt US 7J

li 16d 673 811 37lld7 604 (01 J~ 701 ijJf 97 4122161120 773G718718 ij~ 3~~ 719011

Theincreose during the fiscal year -Hl37 of the llmount of agreed tox tS shown in the above table indielltes definite progress towflrd decentrolization A study of a representldlve group 01 cases inyolvshying ~dditiollal taxes recommended by the field forces uniiilg the ptiriod Apnl1 1936 to March 31 1937 showed thnt of a totlll of pound172155 118 lldditionol tux recommenued by tbe field $128230105 or 74 percent was nssessed

Claras and overassessments-The following table shows the number of elaims idjusted ond certificotee of overassessment issued together with the amounts of oyemssessment involyeu during the fiscal yenrs 1938 md 1937

Nlmber of claim8 odju~t~d and cerlijicale~ and alQlmt8 of o~eTaSBes~menl~ i86ued during thf jiscal ywr8 1936 and 19$

1936 ro

Clioims lJ~er Iumb Pc nld~ ~l lgte~[ninB QI y~~r _bullbull bullbullbullbullbullbullbullbullbullbullbull_ 22 ~J~ 20 O~ Fild duriD~ year (ne- daims) bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull__ bull Receilted (rom ~thet t~ur bullbull _bullbullbullbullbullbull __ bullbull_

~2 400 472

36742 3283

TotBI to be 8dju~l~dbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbull __ _ 05715 66630

llo~lt1 ill rl m I llMt __ bullbullbullbullbullbullbull _ __ _ bullbullbullbull _bullbullbull __ _ 28497 30 545 H~jrfd _ bullbullbullbullbullbullbullbullbull _ bullbullbullbullbull _ _bullbullbullbullbullbullbullbull_ 10614 11568

T~ol ~ljUlIlbullbullbull _ bull _ _ bullbullbull __ bullbull __ bullbull __ bullbull __ bullbull _ 39 III 2 113

FDliug BI ~d 01 l~r _bullbullbullbullbullbullbullbullbull _bullbullbullbull_ __ __ _ ___ 211 605 l-l 517 CerlJlIe~I I oerment lt1 hn no cl~iJHS had breu llJed__ 14973 33700

AmouDl ~f oersssemcut ltled by- Amult An$116 02t 16848

17918 01i21S~~iitt~~~ g ill ~i n 18014 843~

Toumiddotbullbullbullbullbullbullbull bullbullbullbullbull _bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull_ 96 455 flM (12 I~l 957 OilJ 87 InresL bullbull bullbullbullbullbullbull _ bullbullbullbullbull _bullbullbullbullbullbullbullbull __ - bullbull _bullbull_bullbullbullbullbullbullbullbullbullbull ~ampir071 4 ICll 94100

Orand l~_ bullbullbullbullbull_bullbull lO~~~(I Ibulll l~ll 25l OOO~

gtou-fhc amount InVOlved in chums filed dnrlng the n1 oar 1917 WJ $lII2GiM a corn amp~ II5107916685 ~ho oreoodfllK fll middote O( the olairns ndJuImiddot1 dnrJDl iJltJ liltJI1 ~middote Imiddothe omount rCIltltllttI Iltgtjaled ~13l928177 a compared -llh SlOJ~7808 Ibe pre~JDg fiSltal YCf

__

15 14 REPORT OF GOMMISSIOKElt OF INTERNAL REVENUE

There were also allowed 14198 eollcetors c1Bims of which 12247 recommended obotements or credits and 1951 recommended refunds These claims were largely multiple item claims or claims for refund to numbers of taxpayers llnd involved 29047 items for abatement or credit (lIld 122976 items for refund These Bdjustments result usually in consequence of mathematical errors mude in the preparation of returns by taxpoyers

Field recommendations upon claims for 7lfllnd-Tberc were 18444 claims for refund involving alleged overpayments in the -amount of $29396397 investigllted by the field forces during the fiscal year OverosscBsments totaling $6109782 or 21 pereent of the totul amount claimed wero recommended and the balanee ($2328G615) was recommended for rejection The examination of claims for refund which were rejected resulted in the determjna~ion of deficiency ~uxes and recommendation for the assessment of $21595609 Tberefore considering all tbe claims for refund examined a potential gain of $15485827 was produced

Depreciation-Depreciation deductions claimed by toxpayers on returns filed were closely examined and as a result of ~hjs examination there were disallowed during the fiscal year ended June 30 1937 depreshyciation deductions taken by taxpayers in the ugglegotc amount of $303593576 Additional tax resultingmiddotfrom such disallowances was proposed in the amount of $39329584 of whieh $28767391 was agreed ~o by the taxpayers

9l)DAY LETTERS ISSUED BY THE CLEVELAND DNISION

Re~llu accampli8hed dtrng the fi8cal year 1937 ill the Clevelaid divi~ian Under Ihe pracedurc c8tablished Aprill 1936

Number I Propooed IOverassessmiddot I Approved -----------------~__Ior ses detloJemy ment deDclenay

rOLLOWmiddotup ~OTII

881170 _ bull 1 bullbull otWM

--------__shy

IoOmiddotnAY CASE

--------1 314 I 64768Q53

Agreed without Technical Stall conslderstloD _ amp1- 344 O~ lH ampH 93

A~reed Technl1 Sto1f In whole _ _ 78035 748035Agreed lechntoal Stoll in part _ bullbullbull _bullbullbull 1 36ll- 42 _00Agreed Teohnicol Staff no defteioy__ ~~B9()-dey expired bull__ _bullbullbullbull__ _ _____- -- no 12IUOO3Il---I Joopardy assement commendod _ _ __ - -- 2 ~77 3rro l--lIl4Jlj ~3_----- -shy

e~~__ ~oo 1__ ~~ RillUtIll 00 hand Juoe 30 1~7 __ bull__ bullbullbullbullbull __bull __ ____ 39 GG 730fYr __ bull __ __

~

REPORT OJlt COMMISSIONER OF INTERNAL REVENUE

Results accomplished durinfllhc fiscal year 1987 in the Cleveland division Under Ihe pTacedu1e established Aprill 1936-Continued

Number PropoigtOd loverasse-I Approved01 ses deftoienoy men deficlenoy

CUE~ APPEALED

~~hne~_~~~_1~35middot~1-----iOi--middotri34438-i3Tt----------TotaL_ bullbull _ ___________________ 103 348iJtlbd bullbull bullbullbullbull

By Board or lax Appeals bullbullbullbullbullbull _ __ bull bullbullbull _bullbull Dureeusustailled in whole bullbull ____________ 1 00009 bullbull bullbullbull _ $60000Buteau sustained in porL _ _ bull bull _ Bureeu reversed bull _ __ bull__ bull bullbull bull _ No l~ __ _ _ __ By Technical Staff ond Assitant General CounseL_ _ bull bullbull __ bullbull _ bull _ Agreemont to total deflotency propoRlld_ 5 577594 __ 600315 Agreement to llIlrlO of projJltgtsed duficiency ___ 4 632558 _ _ 381912No tax _ bull bull bull bullbull__ bull bullbull bull__ --bull _ Transferred bull bullbull 3 250504 bullbullbull _

Totol~posiloL ~_ bullbullbull bull 13 1526605 bullbullbull _ 1048236

On blllld luno 30 103 bullbull bullbull bullbull __ QU I 33017188 ----- bullbullbullbullbull - ----- bullbull ---shy

lIn one case settlement elIoeled fler all appe[ll bed been flled [or en eounl ubstantially in eIC6i 01 that propooed In the Dnal nOlioo 01 defloienoy

Di1Jisional changes----Dn August 19 1936 the Audit Review Divishysion was abolished and the sectjons comprising that division were estoNished os independent divisions ond designated as Divisions A to E inclusive The change wos made to forward the objective of the past several yenrs looking toward eloser cooperation bctween the field and Washington divisions of the Unit The Review Unit of the Audit Review Division was designated as the Review Division On the same date the Conference Special Adjns~ment Rules ond Regushylations and Serviee Seetions were designated as divisions without change in duties

Social Security Division-Tms division is responsible for the adminshyistration of TiHe IX of the Soeial Seeurity Act relating to the excise tax on employers of eight or more which became cffective January 1 1936 The rate is 1 percent on wages v--ith respeet to employment (with eertain statutory exeeptions) for 1936 -itb provision for credit not exceeding 90 pereent of the tax for contributions to State unemshyploymen~ funds The ta for each calendar yeor is due on Jonuary 31 following the close of the year unless an cxtension is grunted under the provisions of section 905(b) of the act Pursuont to sueh -proshyvision the returns and tux payments for the calendar year 1936 wcre due April I 1937 The division elosely cooperates with the Social Seeurity Board and the Social Security Division of the Misccllaneous Tax Unit

There were 264983 returns filed during the fiscol year and collccshytions omol1Iltcd to $58119314 A total of 257043 Items amounting to $78814209 was opproved hy the Commissioner on 354 collectors assessment lists Additional assessments in thc amoun~ of $121 300 involving 324 items were made on 127 Commissioners lists There were 3G79 claims for refund tlll1ounting to $456196 reeeived

Conference of imternal-revenU agents in charge Il~ith Treasury and Bureau otlcwls-The revenue agents in charge of di--isions located in

lir

16 Jn~rORT OF COMMISSJOiER OF INTER)AL REVENUE

the eontinentfll United Stutes llssembled ill Washington on May 12 193i for a 3~day conference with TrcuEury (lud Bureau officilLls to study the numerous problems confronting the field forces find to reeommend impron~rnents in tlHl Jrocedure govelnirig the examinl1shytion and the subsequent reyiew of ineome-tux retnrns Committees composed of the agcllts ill dltlrge and selected men from the Yashshymgtou ofllce were assigned Bubjeds for study lind recommendation es follows

(1) A further test of the Clcyulund deccntmlization plan by extend ing it to certain oUtCl diviillons

(2) Improvement of methods to obtain settlements in tbe field (3) Implo(ment of methods used in conducting field investigotious (4) Improvement in the review proeedure in revenue llgents offices (5) Improvement of field conferenee procedure (0) Accomplishment of uniform rules coneerning recommendatious

in fruurl and negligenee imcstigations (7) Toxution of income arising from cancelation of indehtodncss On the last day of the session the several committees suhmittcd

their reports to the conference os a whole Upon conelusiou of the meetings the committee reports were considered by Burellll offieias and steps hllye been or will be token to place approved reeommendashytions in eJIect

Uniust emichme1it taxes-The duty of administering Title III of the Revcnue Aet oi 193pound Unjllst Emichment Tax has been llssigned to the Ineome Tax Unit This title of the oet imposes a tax of 80 percent on the net income from certoin specified sourccgt

During the fiscu1 ycur 1937 1pound838 unjust emichment tox rrturns were filed The returns for tflxahle years ended prior to the date of tbe enactmEllt of the Revenue Act of 1936 (June 22 1U3fi) ere due to be filed on or before Scptember 15 1936 However a blanket extensi(Jn WIlS gmnted taxpoyers under which the due date was J)ecember 15 193pound and collectors were allthorizfld to gran textensLolls when rcqnested by taxpllyers to l1orch 15 1937 Congress lflter passed a resolution authorizrng the Commissioner to extend the time for filing unjust enrichment returns to June 15 1937

Injunction snits challenging the constitutioIlolity of scction 501 Title III of thc cvrmuc Act of 1936 Tux on Unjust Enrichment and seckmg t(J cnjoin the collectors from demanding returns ond olso the assessment and collection of the toxcs were instituted in the various United States district courts Approximutely 170 of such suits were filed On two of the curlier cases temronnmiddoty iujunctions were denied hy the district courts uud upon oppea the Circnit Court of Appcll] for the Fifth Circuit in Steinhayen Rice lIpoundiUing Ca et al v Scofield (87 Fed (2d) 804) llnd the Circuit Court of App811ls for the Tellth Circuit in Sheridan Flo1-ing lills Incorporated v Cassidy et a1 (87 Fed (2d) 20) affirmed the district courts m denifll of injunctions Certiolllri WIlS deuied in eoch case by the Supreme Court In TFhite Packing Co v Roberson the district court denicd injunctions Upon appeal to the Circuit Court of Appeals (4) the Fourth Circuit affirmed and ulso held the tax constitutionol (89 Fed (2d) 775) After the aforementioned decisions the various district comts have been dismissing the suits

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17

There is pending in the United States District Court- for the Northern District of Ohio Eustcrn Divisiou suit iu th case of the Clevelflnd Provision Co Cleveland Ohio Objeetion is made by the toxpoyer that no satisfodory basis can be found for computation of the tax under Title III of the oet and t1ot it violates the fifth omondshyment to the Constitution b~y toking propeIty without due process of Iflw This casc is sc1wduled for heuri-llg in Octobcr Hl37

A survey of the ret-ums filed indieates II tendency to either admit no tax liability or to stute 0 minimum Bum Approximately 55 pershycent of the returns show no tax liobility A considemble number show toxllble income but no comlJutation is made of the tax liobility and on the face of the return no tox liahility is odmitted Failure to admit and plLy tax on the iucome shovn in the return is bosed mninly on the ch(~lleJl~e of the cOIlstitutionality of tbe tax 0 claimed liability to reimburse vendees or thc statemCllt thot the method of compntllshytion reqnired by the IIlW ond regulntions does not reflect the true facts The tlxpajers in a considerable number of returns supply only meager datl~ oud information omiddotnd fail to moke the computations requirerl by hw In a number of such cases the statemeut is made that it is imlossible to assemble the datu required from thc taxpllyerB records I

In the managemeut of the vork two major legul problems bove urisen The first of tbese involves the computing of the tax liability based on 0 net income shown by the return and ossessing the tax thus computed us the tax ShOll by the taxpayer on his return There is some doubt as to whether such amounts can be leg-ally assessed without nndertlLkillg the USUflI routine of manogement of deficiency tax cages This question was submitted to and considered by the leglll deportment of the Burelw and a ruling mude that wllf~re eomplete returns are filed and the only basis for protest is tho constitu tionality of the tax an omount so cmpputed should be treuted as the tax reported by the tnxpuver on his return This rule wonld require a rrwiow to determine whether 0 complete or incomplete roturn bns becn filed und to determine whether the protest was based solely on the ground or the coustitutioulllity of the tox

The second legal problem that arises in tho odministmtion of tillS tax is the manner of issuing notices of deficiencies Title HI imposcs a tax on net ineome Irom certain specified sonrces The question onses DB to whether it is required that [L single stotutory noticc of deficiency in taxes imposed by Title I Income Tax and Title III of the ReenU6 Act of J93G is ref]uirell or whether a seporate ~tatutory uotice may be sent with rcgpeet to the deficiency under eaeh title Iu an opinion of the legnl department it WflS recoIIlmended that for taxable years h~ginlljng oJtcr December 31 1935 deficiencies in taxes imposed by Tltles I and III of the Revenue Act of Hl3G should be included in a single stiltutor) uotice As the eLpimtion of the stotutc of limitotions 011 the returns filed under Title I nnd Title III will vury in B considershyable lIumher of eOles the ltpplication of this ruling involves C7reat admiuistrtltie diftieulty 0

Of the tlpproxillmtely 17000 retUlllS of tax on unjust enrichment filcd it is estimated thut opproximately 90 perccnt of the reyenne expeded (0 hc deriyed from this source will come from less thon Ilshy

19 18 PEPORT OF COIllMISSIONER OF INTERNAL- PEYRNUE

thousand of the larger plOcessors and their vendees to whom reimshybursements were made on account of the processing taxes included in purchuse prices Mllny of these processors in filing their retnrns chnIl~nged the constitutionnlity of the tax and contended that the

compntations required by the law and rcgulotions do not reflect the actual facts The examination of these returns will necessitote n considerable volume of work In view of the ottitude of these taxshypayers ond the intensive detailed investigations required it wus not deemed advisable to divert investigators from their work on income-tax returns to unjust-enrichment tax returns until the legll1 considerations and administrative problems in the management of these returns could he clarified For these reosons very few of the returns had been referred to the fi~ld for verifieotion hy the close of the fiscal year

MISCELLANEOUS TAX UNIT

The Miscellaneous Tax Unit is concerned with the odministration of 011 intorIlaI-levenne tuxes except the ineome Dnd excess-profits taxes the toxes opplicoble to alcoholic beverages ond those imposed under Title IX of ~he Socinl Security Act The titles of the respective divisions of the Miscellaneous Tax Unit indicate in genernI the nature of the toxes odrninistered in each division and detoilcd informotion with respect to such toxes is sot forth below under a reference to the padicular division oifected

The work in the IvIisceIlaneous Tax Unit has continued to increase and the extent of this increase together with other information is shown by a comparison with the work of the previons year this comshyparison being reflected in the accomponying tobles

ESTATE TAX DIVISJON-The activities of the Estato Tax Division includo the odmlnistrotion of gift taxes imposcd under the provisions of the various revenue acts Collections of estate tax for the fiscal year 1937 amounted to $281635983 which represents the lorgest collections on record froIll this source and exceeded the collections for 1936 by $62855229 The collections of gift tax amounted to $23911783 os comparcd with $160058761 for the previous year II decrease of $136146978 This decrease is due to the resumption of norillal eonditiolls as they existed prior to the Rennue Acts of 1934 and 1935 which incrcased the gift tax rates thereby inducing heavy transfers to be Illude hy gift prior to tho effective dlltes of sueh incrosed rates In addition to the amounts actuolly eollect-ed deficiencies in estatc and gift toxes amounting to fipproxim-ateIy $28000000 were asserted in 437 coses Dnd ossessment and collection of these deficiencies wero witbbeId pending adjudication of appeals filed with the United States Bourd of Tox Appeals

RetUNt8-During the fiscal year 15244 estate-tox returns were received in the Bureau us compared with 13252 returns for 1936 This increose of approximately 15 pereent in total returns filed is ottrihutoble largely to the lowered exemption of $40000 provided in the Revenue Act oC 1935 tbe effect of which became apparent in Deeember 1936 The nUillb~r of gift-tax retUrIlS filed amounted to 1704il as compared with 22590 in 1936 a deerease of approximately 25 percent

PEPORT OF COMMISSIONER OF INTERNAL REVENUE

Every estate-tux return filed for a resident deeedent is made the subjed of a field investigotion and report Investigations of estoteshytox returns filed for nomesident decedents and of gift-tax returns are made by field agents under the direetion of the Miseellnneous Tax Unit in Washington During the fiscal yeor 11576 estate-tax and 1991 gift-tax reports were received In addition to tbese major reports there were 2966 eolloteral and supplemental invcstigations reported by the field ogents

Approximately 694 perceut of tho estote-tax cases ond 84 percent of the gift-tax coses were closed as 0 result of tho Oliginal andit Protests were filed against the tentotive tax determinations mado in 2443 estate-tux eoses ond 1093 gift-tax eases The amounts assessed os deficiencies exclusive of interest and pennlties were $51411070 in estate tax and $6679408 in gift tax

Number oj estate-tax und rJlJt-tu~ rttums inve~ti(lltlted and audited dUrillg the fiscal yean 1938 and 1937

Claims-Refunds of estote und gift taxes inclnding aeerued interest of $292230 amounted to $2637161 for the fiscal year Tax and interest of $621186 refunded as Q result of judgment cIoims allowed in 16 eQses is also included in this sum

3635 54 om ~

n g57 11 6110 1 37~ 2l1M---shy---shy --shy---shy15602 18 0amp1 2 7~ 2~33 11 1~8 11576 ~

---shy---shy--shy---shy4 (54 6(78 m w ~ ~ ~~

9693 9290 middot21ll0 127831322 162H 22690 17 W8

~ m ~------shy --shy23172 24843 25 972 30 MO )38amp2 13~ 13240 21404 -shy0 11309 12732 91(6

H2315 20amp013 -shy2801 1242 2380 2 210

421 I ---shy~ ~

r937

Giltt

In37

Estate t

1936

Returns in fieldOn hand at beginning 01 year _ _ bull bull __ lleeelved for investiatlon bullbullbull bull bull ~

Total to be disposed 01 bull bull __~_~ __~ bull bull __ Major reports submitted by field forte __ __

On band at end oj year_ ____ _ Returns In Burenu IOn hand at beginning of year bull _

Reltelved _ bull__ bull bull _ Reopelled bull bullbull bull _

Total to be dJspod of ~ bull bull _ __ _DiipClSeel or bull ____ __ __ _ On halld at elld of vear__bull bull bull _

Protest letleri of Laxpampyers a r-ult 01 tou determJued by aUdit

~~v~~~~~_i~~~~_~I_e_~_~

D~g~~oO~_~~~~_~~~ On hallltlat anel oi yearbullbull_ bull _

----

---

____ ______ ___

- - -

20 REPORT OF CO~IMISSIONFR OF INTERNAL llEVEKUE

EBtnte and (Jifl 1m rlaim~ le~eitled and di~po~ed of during the fi~ca ytar 1987

Oilt-lu elaimEstate-tpoundllt claims

Abeemellt AbatementReflilldRefund

N=_Nnm- Num-N=- Amann AmountAmount Amount

t Claims filed

OnhandJulyl1936 $1674 0JIl Ii) ~ 1139 IUIG $3 722 9ro ~2

= M _------shy----shyReoeied ___ _ ___ 7 lOt 182 49 $33 4411330864260~372 TOIl 34 I 217

Reopenod _________ 8113~1 bull __ _-_ --- -- ---- ---- _shy- shy

Total to be dshyposed 01 _______ om Il 12S 384 7~ 7143596 llI ~ 7031 COO 02 13 S4411

~

425 I 011amp07 7G 712781459 n 1036gt0 IB 211 Zi5l8OB~j~~t~~-_middot I 151 023 32 5532 ~ 506 zn J6 I 4 OJJ5 03 - shy ----

TotBl dilpd of 1017 2760911 OIl 712786991 1lOll ~~6 j2 31 ~~4 11 ~

OnbnndJlInl(j1~37 ___ ~ 336747367 15 S O~ 612176670 -shy - --shy - _----shyNo clni= tllltI o~lt-

MllSme( allClwlaquol __ ~ 189 M312 3JleStll~1 143869 2() 39~g Int~ret allowed___ ____ 27930014 -- shy -shy ----_ __ - - - shy ---shy 12921 20 -----shy -----shy --shy

~ ~

TClb[ mOtt almiddot lowed indudiogInteltCllt_______ bull __ rogt 2 376 [P() 01 10 ~H tlH 10 260 no ~6 M 69 OSB ~l

TOBACCO DIVIrUON-Collectious of tobacco taxes nmountcd to $552254145 for the fiscal year 1937 which represents the largest annual collection from ellis source since the first internal-revenue tnxes in 1862 muking the third consecutive yeur that these collections have exceeded all prflvious annual collections The colled-ions show an inerease of $51088417 or approximntely 10 pell~ent more than the eolleet-ions for 1936

Dpoundtailed allalysi8 of the tobacco taxes (Qllectrd d-orinv ihefiBcal years 1936 alld 1(37

Sou

Olgars (large)Class A ________ ___ ___ ___ _ ________ Class B ________ _ _ __ __ __________ Class C____ _ ____ _______ _________ Class D ______ _ __ ______ __________ ClassE__________ __ - shy _ shy ---- ---_shy 5967096 6947~07 9iJOIjn Id6Total ______ ____ _ ---shy - --_ J2 227 751 09 13 24 9~ 53 10192079lt1

Oigms(smalll _middot _______ OigarettosiargG)_ _______ __ ____ Cigiilettes (smpoundl11)_ _________ bull _ _______ __

Tnbaoxo manufactured ___________SuulI _____ ________ ___________ ----shy

Total _ _______ __ _____________

Llta( tobacco sold_ __ _________ bullbull

gig~~~ f~~~ -- ---- - Omud totaL ___________

In~rease or dOClelgte (-) 1

1937ro Pen~Amount

1

$696 144 83 $9041IMampI ~9 737 305 33 -10 I_1816amp61)18036754 162198 94

HS299 61i2iI2~35 785 53 ~835 477 amp2 31CJl3l U(10 81l7 05 412 49B 3T

_ 133 t13 93 1lGZl4-I111 0J7 H(532018 7St 45 10217 G5

ll Q476 nz ~OO Go 5J lO 735 77420 48~ 470 87

375218405o41l Tog BS M 037 ~H 1l 5646957_ --- G BOO 000 ~21 06$ 18 Sg _318 748 83 -_- 62 Ol~ 700 00 6169705017

7ga16 4T916M71 2 -W7 87 -131-16583639l 20l8 950 98 llll3lJ459

U13072 b6 1320240 J3954

51(ti8~IB~ 102MIIGIi2S39 552 254 14~ 22

REPORT OF COMMIS3IONER OF IKTERNAL REVENUE 21

The tax on small cigarettes amounted to $476027207 tnt incrense of $50540736 or 1Ll llercent over the previoufgt fiseal vcur and represents 862 pereent 0 the totnl tobllceo taxes eollected during the fiscnl vea

Tnlte were collccted on eigarettc papcrs and tnbes us follows 61571548 packuges of cigllrette pupers of domestic origin 17797240 pncknges of cigarette pllpers imported 65360100 tnbes of domestic origin und 150000 tubes impOltcd The totnl collections of toxes on cigarette pnpelB oml tubes affioImted to $1116377 II decrease of $165647 under the collections from this source during the preceding year Paekages of cigarette papers containing not more than 25 papers elleh are not ~ubject to the tnx During the nscul year there wcrc removed trOll the place of mllnufocture 2711554987 snch pnekllges lmd 800000 pncknges were imported 20429660 cigarette tubes were removed from the plnce of mllnnfllcture and were exempt from the tnx by renson of use by cigurette manufacturers

During the fiscal year 1733 permits were issued for the withdrawal of tobncco products tnx-free for the use of the United States These pcnnits covered 49540000 eigarettes (LJld 194353 pOImds oC manushyfactured tobncco

Nwmber 111 claims for Ihe relund and (Ibaleuromenl 01 tob~uo axB~ lor 1M redlgtmptl0n 01 cbacCD filamp~ and IQr drawback rueiv(d and diBpOBfd 01 dvrillfl Ole jiBeo YC(lr 1(37

I Relund I Redemption lpatumlll1t I unoollectible1 Drawbak

INnmmiddot-IMllOunIIN=-IAmoun~INUlllmiddot1 AmouutN-IAIDOO IN I Amo= bollt br belt

---I----i- shyOn band luly I 1Q3G_ ~I 141002651Receivoo bull _ IS 4 70s 42 I G88 1 237 lJI OOi Il6 61 jlg l~ 2D 1319l 00 22 557 66 Allowed _ ReJected bull _

J2 306 lO I 626 1 23~ 114 19 00 52 163 1621 91(1 ~ 31 ZI ~~L 30 3 1ll33 l4 lli2IJ oI 12 1S84~2 16 lll551______ 151

On band June30 11l31_ 3 I w~ 12 271 m47clOI

Iffl ~-nl ~ooImiddot~middot1711055 T5 _____ ~ 1716-78

In addltlon Inerest In the amenllt el717 wIU ulJowoo

The sum of $1239922 representing clnims allowed for redemption of stamps includcs the following Stamps whieh were rendered useless $845884 stamps for Which the owner alleged he hud no furshyther use $9324 und the vulue of stomps affixed to pncknges of tobacco products withdrawn from the market by the manufaeturer or importer $384714

Under the provisions of section 317 of the Turin Act of 1930 manushyfacturers of tobacco products wlthdrflw from their factoIies withollt the paymcnt of tax during the fisesl yenr 122070810 small cigarettes 10000 small rig-are 1500 large cigars and 1668 pounds of tobacelgt Jnd snuff which were delivered direct to vessels for use IlS sen stores beyond the jurisdiction of the internal-reveuue laws of the United States The tnx-free withdrawals of small cio-Icttes large cigars nnd tobneco ond snnfl for delivery to bouded tobl1-cCO sen storcs wnreshyhouses nmonntod to 60fj303~790 small cigarettes 12500 hugo cignrs and 37767 pounJs of tohacco and snuff Withdrilwals from bonded tohuccomiddotsCll stores wlLf(houses for delivery to vessels UIDouuted to

I 1

i

-----------

22 23 1tJPORT O~ CO~[lHSSIONER OF INTERN AL REVEKUE

603669090 smoll cigtlrebtes 11250 large eigaTs Hnd 36873 peurids of tobacco nnd snuff There are 19 sneh warehouses now in opera~on

BITUMINOUS COAL AKD SILiER TAX DIVISION-The BituminOllil Cool Act of 1937 approved April 26 1937 imposes nn exeise tox of 1 cent per ton on coal sold or otherwise disposed of and nn additional excise tax of 19f percent of the sale price (It the mine of coal disposed of by nonmembers of the Bitnminous Coal Code effective June 21 1937

Number oj claims lor refund and abaemenl Tec~ived ana di8pl~ed 0 under the Biloilnishy noUB Coal COTiservation Act 0 1)S6

6ru d TaxpaII abatemellli

~ OnhandI~y1 19~~ bull Recl3ived__ bullbullbullbullbull ReOllned __ Allowed_ bullbullbull __ bullbull ReJted bullbull On hand Iune - 30 1~37

Num- Amount Num- Amount -1--shy(5 iI32 5B8 02 6110 Sl(j2 656 Ob

1 ~2j 291870- 49 bullbull __ bullbullbullbull _bullbullbull __ bullbull bull __ bull bullbull _ bull 1363 331 890 00 bullbullbull_

~ W8 61 500 6t2655 Oli ~

Colle-cllrslh3leIIlltlnl~

Num- Amoum bull I $I 24 (02 2l3 681 li8

1 482 62(jl2 ~ 164 Xl 1 l24

-IT collectlhle I Total

NumIAIDountNllInl Amount n

- ---shyI1 fM II am $al5 27tI 2

2 t 18 II 1300 2~ MQ 18 __ bullbullbullbull 1 (8~ IJ

bullbull _ 104 2 fgtl6 OM 00 3 52 n 570 61327[02

--- _ --- ---- bullbull-- __ bullbull _1 ----------- -- ------- ---- ----------shy

The Silver PurchMe Act of 1934 imposes a tf1 equal to 50 percent of the net profit realized onthe transfer of an interest in silver bullion with certaiu 61emptions und rights of abatement Col1eetions of silver tax for the fiscal yellr 1937 umounted to $633712 as eompared with $685188 for 1936 There were 319 ILSsessment lists certified by the Commissioner

Ntlmber 0 clatms Jor rrJund and abatement oj 1M silver laz and redemption oj stamps - reeried ll1ld diBpoBed oj dllrino the fisca1llcar 1997

REPORT O~ COMMISSIONER OF INTERNAl REVENUE

flected principlllly in the manufaeturers exeise tnxes the taxes on telegrapb telephone eable and radio eommunications and facilities admiSSIOns electrical energy and the taxes on theprocessing of cocoshynut and other oiIa

SOUTO lncrolile or~romiddot1 dec~Igt (_)

Documentary stAmplt B~nrls nllnrlebtelnOllS capite] suclr iltsuos ete __ $2lt1gt2 60 42 $286511011 S48Q1l51 69C~Pllal stock sales or Il1llIslers _ _ 33 OM 77~ 14 31350 fin 4~ -1 7(H 200 gt5Salos ~r produce (Inture deli) __ __bullbull_ ~ ~43 ~~J J7 5 OOfi 8l3 70 2 12 Z71 33PIYug cards __ bullbull __ _ __ bullbullbull _

l~ ~os H 4 186 riJ~ ~ l2 8m- Qg_---shyT~ta- bullbullbull __ bull _ 68 304 6a7 37 15tlMi 623 73

O100m3fJrBrin~ __

g~I~d --- -- _1 Speci~IISCS _ bullbullbull_bullbull_ __ bullbullbull _ _

rotl bullbullbullbullbull_bullbull __ __ bull _-

AdUlterated butter __ _bullbullbullbull bull__ bull_ Ranc ted butt-erbullbull _ ___ ___ _ bull bull _ Mlred tlOIllbull bull __ bull __ _ bullbull __ __ __~ bull _ _ _ Fillcdcbeese bull _ ~- -- -- bullbullbull-shy

Totalbullbullbullbull _bullbull __ bull __

f~cJso - -_h bullbullbull_ Manuhcmmiddot t= (Tille lV llemiddoten 1932 omoltl~d) bullbull __ bullbull

Transportation of oil hy pipe lin bull __ __ __ Electrical energy__ bullbullbullbullbullbullbull bull bull _ TcI=apb telephono 081gt1 bull and radio ruO$l~ etc Lease(l wit eto IWpll anlt1telephon) bullbullbull SM-dePOSit bo _ ___ _ __

Tom __ _ _ bull bullbullbull

Adm~IOJl__ bull _ _ _ __ bullbullbull_bull _ Dues anl Initiation feesbullbull_ _ _bullbullbull __

lolal_ _ __ bullbullbull bull _

Pistols and tevoh-oll _--- --- ------- ---- --- - IN teul~s bull _ __ ___bullbull__ Delinquent unlr pealed las __ bullbull bullbull

Tom_ __ bull bullbullbullbullbullbull _ __ bull _bullbull _

Cooont ete olls prooessrd bull __bullbull __ _ _ arone petroleuID proSleltJ rellnelt1 etc bullbullbull _

56307D I 6795101 I 915l)[l~ 9571)15~G

1~JI~Ofl~ 131282857

2zltJ300401 2341~I~j

-1604113 Qlg 73 -gt 973 51 7 HXl g55 Ui~ 5P 6 1Of 7 H~(O _bullbull __ ______

16358~1 17lZ7H

3~9 030 335 31 q 7a3 995 (2

lJ57 17a 25 19 B05 6IJS 3S 1 292 738 27 I 11)7 409 b7

413 76(1 897 31 n 2H W5 87 35P(55233 2300II974 fJ9

I 4t19 6-2 2S 20397l437

66 681 562 03 14Q 100 4~ 2 3W 373llI 3 29i W 31

176 PH 01 (2 )(MljO

415 MS 267 20 (B7W788688 72 012 dl9 ampI

l7 II 176 +6 e 000 923 21

19740191 78 6 287 768 24

~

2 6211 016 3l 10084503

23 ~ll98 G7 26 an 900 02 282(86l35

W 6lt7 M 1 llYJ J80 05amp54 028 39 513 492 81

~271 57 1 _8lt 814 92

980926M

11IHlS1 51U1lS 8101264

14461123

7H 311 1 I1 H bull l L5

-1(840

7M81

tg 5(iZ- 41 lQ 4M (2

m5QJ~ampefand Abwrnenl Redlwpllon T~al

-

NnmshyN=- Amount N=-Awoun~

N=- AruouM Am~ ---- --------I----shy On hand luly 1 11lJ6_ bull ___ bullbull _____ $36(90IJ6I 12 11007 $7381l8Recelved ____________ ____ __ _____ bull( IU 72 125 a 7llbull6 23 16lll 77137Allowed _____ bullbullbullbull ~ _____________ _ bull __ bull bull 351136 10 2lll 01a 721 41 302

ReJ~cted ___ _ bullbull_______ bullbullbull __ _bullbull ( I lH1lS bull8 21 mM 305 Ili nlJ6611On halld JnDll Jo 11137_____ bull __ bull ___ _ 1 3Ul ill2 316 6 --1--shy ------I

JUI u~bull 00 I 11 4~7 781--l1li 5amp018 nIlQI08CI79 29 I8823Q 18 19117 1M 39 I ldJ 7~ 57 Sll4lk2i6 -200571 91NallltJol Firearms Acl_ _ - bullbull __ bullbull_ bull bullbullbullbullbull 5 JmiddotU 72 4 (l3 lIl -89079

TUtal _ __ _ __ bullbull _ _ _ __bullbullbullbull 28860177 08 30 Iiamp) 872 77 1 726 6115 6tI O~her mlseellunoollJ ecelpts bull __ _ bull _ bullbull ~

H 732 34 312~180 16 cV (6 Tolal ml3oclllWeollJ taxes _bullbullbullbullbull _ 38 8ltiO 072 5i ~1735l163b-6-1 71gt~ 562 7~

SALES TAX DIVISION-The work reInting to the monufaetmers ellcise taxes the taxes applicable to the transportation of oil by pipe line electliCflI energy telegrnph telephone cable nnd radio communishycations and facilitics safe deposit boxes admissions and dues pistols and re-mlvers the processing of coconut and other vegetahle ojs tllld the production nnd refining of crude petroleum documentary sttUllp taxes special occnplltionul taxes the tlues applicable to nnIeotics and the transfer of rnnchine gnns is eonducted by the Sales Tax Division

The yield from these sources during the fiseul year 1937 was $BI7middot 392636 an incrense of $78542563 over 1936 This merense is reshy

Jooludos l-aI~ of OO02S5~ en nI drInk $2555573 on cllk and 1168728 on 8ohl6 and hoati Includes ~xe of 717 0013 on Jewelry 119i1~894 OD candy S3ltl553ll-1 OJgt soft drln $8220W On cbck~

SBS-I89 on grape coneenrnle ~Dd ~ljSQ3 on aebts ~nd hosts

M anufadurer8 excise tares~The speeial field force conducting inshyvestigations under the supervision of tho Miseellanoons Tax Unit continued to prodnce excellent results in eOnn()ctlon with the investigashytion of tuxes applicablo to lubricatmg oil and gasoline automobiles tires and tubes furs jewelry mechallical refIigerators radios ond various other urticles the tax on the processing of eortain oils nnd the taxes on admissions and dues This force reported Cor asssssment

24 nEPOllT OY COMMISSIONER OF lXTERNAL REVENUE

a tot81 of $10957937 in delinquent or lldJitiolllllruunufacturers llnd miCellIUlOOUS oxcise taxes poualties und interest

The $75 eomption proVIdod for in the cuse of articles illudo of fur was repealod by section 810 of the ReTenuo Act of 1936 IUld the rata of tux llpplicablo to such articles vms reduced from 10 percent to 3 porcent of the sales price The reTenue deried from this source dur_ ing the fiscal yenr Hl37 amounted to $5919688 as eompared with $3321057 collcctod during 193)

Considerable attention has be6TI paid to cuses wherein attempts havo been marla to lloid maIlufllctnrers oxcise tuxes by effcctJng transfers between ufiilillwd companies and substlilltinl assessments oC additional tux have boen made in a number of such cases Scvorn producers woro prosocuted for ovading the tax on gasolinc convictions being obtuined and fines and sontenccs unposed

DocumelllarV Jtamp taxes-Tho docnmentary stnmp taxes includo those applicab1e to issues und trllIlsfers of bonds of corporations issues and trllIlsfers of stock Ilnd similar interests sulcs of produce or mer_ chandisc for futuro dclivery decds of comTeyance passago tickets and foreign insurance policics The amount of revenuo derived fro~ the documontary stamp taxes during the fiscal ycar 1937 exclusive of the tax on playing cards was $65099121 representing IlIl ineroaso of $938122 oVer H136

Plafinfl wrtk-lhore wore 77 manuflLcturers repackers or imshyporters of pluying cllrds rcgistered during tho fiscal year and there wore manufacturod rcpacked or imported a total of 39977142 packs

of cards as compared with 47941021 plwks of cards during 1936 Oleomaran~nei adulterated process or renovated butter-Investignshy

tions wore continue(l of cxtonsive violations of the Oleomurgarino Aet in New York Stato and thc New Engltmd States involving the manushyfacture of soYerul hundrod thousand pounds of a product which was sold as butter but found upon examinaJion to be colored oleomarshygarine Assessments of oleomalgurine tuxes were made as a rosult of investigation and comictions for violations of the law wore obtained in cases tried in tho courts

At the beginning of the year thore were 42 manufacturers of 0100shymargarine engagcd in busincsS lmd at the closc of the year only 36 During the fiscal YClr 16096 returns wero filed by munufaeturers and wholesale denIers in oleotlllLlgllrinc

Only ono registered nmnufacturer of adulterated butter IlIld lh-e manufacturers of process or renovated huttor were engagcd in business during the fiscal year

1fixed jlQUr-There wero 22 JUllkers packers or repackers of mLxed flour engaged in business during thc fiscnl year

Statoments showing the production and vithdrfLwals of olcomalshygorine renoYatod hutter all(~ mixcd flour are shown in tables 36 to 43 pllges 124 to 126 of this roport

Firearms-In llccoroallco with the requirements of tho National Firollrms Act thoro wcro rogistored v-ith tbe Bureau of Internal Revenue during the fiscal yonr 6549 liluchine guns and other fIrearms snbject to the provisions of the act nnd tlllnsfcrs of 14874 fircarms wore lIOoe through proper applicntions The total number of firoshynnnS registerod from July 20 1134 tho effective oate of the act to Jnne 30 ]037 was 37712 Colloctions of taxes under the National Fireurms Act (including tho special taxes) amounted to $4451

nEPORT OF COMMISSIONER OF INTERNAL REYENUE 25

Claims-Adjustmcut of claims hy this division is shown in the accompanying tlblc Interest amounting to $1265725 was allowcd for refunds and for the redemption of stamps comprlJed with $659488 ulloed in 1936

Number of claims TCCeiVed alld adjusted by the Sale~ Tax Diuitriol durill the fiscal year 1937

RefUnd AhateweIlt RlldemplioIl UIlcollooUbJe

CJeltII Nummiddot AmOUIl~ ~nmmiddot AmIlWl~ Knmmiddot Amount Nnmmiddot AmIluIltber be be her

-----f----I---I Sales 1BOS

OIl haIld JUly I lll31l bullbullbull 2015 $2i1l51~37 74 2 12i 1782604915 bullbullbull _ 2H $74111338Recelmiddotodbullbullbullbullbullbullbullbullbullbullbull __ 2707 11343365 47 3300 13 635310 06 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 32gt1 712 6SIlC2 ItltltlPCIlUd ISO lC371lW8 81 2S51amplC7 _ __ bullbull __ bullbull __ bullbullbullbullbull 2 31354 lIood __ 2922 2 767 96b 78 2 294 6885 23B 07 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 3158 631 658 01 Rejectedbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull I d3 2059114712 1051 720504845 bullbullbullbullbullbull _ _ 30 2 SIlO 03 OIl heIldJuIleW 1037bull 1amp11 4653500132160 7G5325876 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31~153~2160

MlscelleIlUOll stamp Oil halld July I 1036 M 48349t 06 2Ol 135181306 1332 ltltlG008 S5 12 2 00Il 1l Ucoolved bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 370 39853277 8M 67005550 3103 30198341 33111l589II01 RCltlpeull1L bullbullbullbullbullbullbullbull_ 5 2101460 1 3iR2O 14 811953 bullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowmLbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull u5 llS50871 268 117205746 2906 18118463 307111102t42 l~eJeclOd ampS li2J 71M 95 II-l 3M 392 59 568 4409-1872 1 700 OnhalldJulle301937bull 149 28167682 106 41486771 8S5 0044824 35 687320

Nareotl OnhandJlllyI19J6bull 11 4860 10 337512 12788 021 ltQQdv~d 112 32023 80 16183 61 33167 l4 6~61 lltollQlledbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowed 119 18300 37 10053 71 SUM 15 ai3ft UeJcwd _ 1 11M83 bullbull bull 2 2~28 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull On halld Juno 30 1037 3 3110 3 505 5871 I 7liO

Tolol claIm OnhandJllly1l93(1bullbull 30lIO 21I14llSO40 2337 917789500 1344 40982673 2ampS 7~68574 ]~rojCd bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31amp9 lj74221~47 36841430552739 3IM 3023W08 3liOO878a5121 lltoopened bullbullbullbullbullbullbullbull _bullbullbull _ 185 105981447 82 28S1M327 14 89953 2 313M AlIowm bullbullbullbullbullbullbullbullbullbullbullbullbullbull 3270 2 83lJ (gtgt8 3~ 2 MY) 8001 35i 06 3067 181 5W 30 3 ~80 7112 746JjHrlcctcd_ bullbullbullbullbull__ bullbullbull __ 1 519 3011505490 1145 7559 4411H 570 44097500 31 2 59843 OIl hand June 30 1037 1 ~gl 4 OS5 30005 2151 8148131 52 SS5 0050005 SIS 100 3oi ll(J

Credit cases-At tho bcginnin~ of tho nsellI yoar thore wero on hand 5058 sales tax credit cases mTohing $3869661 During the fiscul year 13490 cases iuYolviug $8833633 were rcceived and 14599 -cuses involing $10586973 werc disposed of Of tItis numbor 12256 cases ilHohing $10226925 were ollowed whilo 2343 CtlSOS

in the aUlOunt of $360048 were rcject-ed At thc close of the fiscal year there wero on hlmd 3949 sulos tax credit cuses involving $21l6321

Offers in compromue---Qn July 1 1936 there wore on hllIld 3973 offers in compromise Ilggreglltmg $476683 which had- been sub~ mittcd in settlement of liabilities incurrcd in conncction with nrious miscelllnoous taxes Thero were 10461 offers aggregating $568744 receivcd 12076 offers in the nmount of $265335 accepted 737 offers amounting to $1l9059 rejected and 49 offers amounting to $277203 withdrawn during the fiseol ycur At tho closo of the fiscnl yeur there wore on hllnd 1572 offers Ilmounting to $383830 aWlliting additionul ovidence and consideration

Assessments-A to~ol of 81000021751 assessments representing 1064851 items was approved by the Commissioner which included original and additioDll1 assessments of all miscellaneous intornalshyreyenuo taxos except silver nnd social security taxes Included in tho list Were 46050 adoitioulli Ilssessruents resulting from oflice audit IlIld field investigation representing taxes of $82160515

243Ho-ll7---8

------

27 26 RErORT OF CO)fUISSIOSER 0- IltT1RNJ ll1WlXUE

The interest- fisscsscd find pailtl on the miscellaneous eli lists npprocd by the Oonmlbsioner amounted to $7341914 1

Field reports amd retlLlns-Tbere were OIl hund nC the beginning of the fiscol yeur 406 field repores covering udditiollul tuxes in the amoum of $1l448725 submitted in connection with vQrious rniseelmiddot laneous und suJeB taxes During the yeur 13092 field reports were received representing $21796707 odditionul taxes 12999 cxuulineJ (lnd closed representing toxes amounting to $26509566 Bud 499 reporu in the flmount of $0735866 Ilwoitillg additionol evidence There were n(J reports on hand which had not been reached lor eonshysideration In oddition to the foregoiug 548522 sales tax return~

in the amount of $535244077 were leceiycd md examined in the Bureuu during the fiscul yelU

CAPITAL STOCK TAX DIVISION-The Capital Stoek Tux Division is charged witll the administration of ehe wpieal stoek tux w11ich is a tax imposcd upon corporations COlTymg on or doing business during uny part of a tuxable year I1nd is measured by tbl adjusted declared value of the CHpitul tock

The collections of capital stock tux dUling the tisea Jear omounted to $137499216 on increase of Ilpplo-irnotlly 45 peIcent ovcr the collections for 1936 The Rewoue Act of 1935 (us omended by tho Revenue Act of 1J0(3) allowed corporuLion in their capital stock tllX leturns duo in July 1936 to redeclnre the vulue of tLeir capital stock as of tho close of their last income-tllx taxable yel1r which in the case of organizations opellltiug on (l cl~lendor year basis is Derember 31 193i This privilege combmed with Iln nlC1ellse in the rute uf excess profits tux applying with rcspect to this capital stock dcclamshytion and to colendar year 1936 incomes together wih the prospect of inoreased future earnings resulting from improvement in business conditions couscd a substantiul increasc in capital stock t3 collections for thEl fiscaJ yeor 1937

During the ycor returns wcre reeeived as follows 425999 tuxable nnd 1314]0 Ill)ntaxlible domestie corpolfttioll mturns lind 393 fnxable Ilnd 504 uontOXtlble foreign oorporntion rcturns a total of 558306 As 11 result 01 the retuTUs ludited during the fiseal year 17367 ussesSshyments were made immiddotolving udditioual t-ox in fbe lIlliount of $1661601 as compureJ with 5908 udditionul IlSSCSsmeuts inYoh-ing a lotlll of $1101721 mfde lor the fiscal yelU HJ3G

M m(ter oC nlttmin-sl~tlvo con~~niem (b~ 8~1~ r~ DI1lod Il~tl gte=e~S bedllJQ claio a~d ill~ Q( ~rl-ltrnlO ~nltl Ilf on oJlor5 in Cltl((JDwmLl lor (t lsl51e Ta~ DIi15Jon tho TobllCOODivi8lonand Ue CDiI~1 Stock T~~ Divllon

Number 01 (apia stDck t(l~ clGi1Jl~ recdred awl di~poud ltgt1 Jurino1997

Clotlm

Retund Ab~le11lent UnCOIIrllbl ToLaI

N1Iw Amount Nurnmiddot

-mount N=shy AmOll~~

----Nnmmiddot

Amount

On hand In17 I 1936_- Rl~ed bullbull_bullbullbullbull __ bullbullbull___ RNnd __ bull __ bullbull _ _bullbull Allod_ bullbullbull ___ bullbullbull _bullbull _ ReJ~cted bull ___ bullbullbullbull __ ____ On lIand lu06 3U 7 __ bullbull

5 70

48(r1I 19~

3i8

11amp1 gtH 22 2~la006-8~

1110737 1M lfi~ 7ll

2 1~1 lJl 10 lOOOOOA1

m I IIlI gt0

-- shy$31 ro1middot 17 23lt ago 26

3 ~lg Tl [Jr 1~[I la 1l7 3N 82 n ~os 18

- shy

~

l377

iiszshy

~~O3 73 0 n

~~ro~-

81amp7fo 4654 8

S185 M

7 xI t51

11118 700 31 2 748 8lIl ampI

NIl46-IO M7~34W

ZD8105~7 19 ftloeo

RBrORT OF COMzoIISSIOKER OF IXTERNAL REVE1UE

PllOCEssnG TA( DlI~roN-The adjustment of dUIIIlS fOr refund or poytnent uuthorizod under Titles IV and VII of the Revenne Act of 1~Rf) iR administP-TPd by the Procesfioing Tllx Division

Section 601 of Title IV reenoeted certoin provisions 01 the Agrieul_ tmal Adjnst-Incnt Act for tho purpose of allowing relunds in accordance therewit-L in CllSes where thE dEJiven fOl ehnritllble distribution or us()~ or tho cxpotation or tho mllnufll~ture of large eottou bagli 01 the decrcose in the rate of proccssing tax took plilce prlor to Janushyf1ry fl 1036

Seetion 602 01 Title IV authorizes the ptlyment to any person who- ut the fint mUllIont ul JllllUUlY 6 1936 held lor sole or othcr disposi_ iion (including manufacturing or fUIthor processing) any nrHcle processed wholly or in chief vulue from II commodity subject to tbe processing tflX imposed uuder the Agriculturul Adjustment Aet This payrullnt sunU be in on olll0l-nt equal to the proce~sing tax which would hove b(len pflyable with respect to the commoditv from whieh tile artidewas procesed if it had been procesed on JllnmlY 5 I936~ but not in excess of (I) the llolll011nt of thfl hlllOlt1l of the tgtlx with resped to the article whieh woos shifted to t-he claimallt iu the prieeh~ ]lwd for the fllticlo and to tho e~Itent thot the clrJimuIlt ~as not received und is not entitlcd to receivc reimbursement for sueh burdenshyfrum the proc~ssor or other vendor and not in exccss of (2) the amount of that part of the burden of toe til applicable to the urtic1es held on January 6 1930 which the clulruant has not passed on tq his veudees and hfs not included in the sale priee of suell artie-Ie

Title VII of the Reyenue Act of 10aO l~utll(-lizc~ U rdund to I1ny person who poid or from whom there wos collect-ed a tax imposed unlleI the- Agrieulturtll Adjustment Act provid(d the cluHnantshyestablishes (1) that he bore the burden 01 the t1rnount of such tax lIud did not shift it to others 01 (2) tJJOt he ropaid uneonditionally sueh amount to his vendees who bore the burden thereol

The Processing Tux Division is also eonccrned with the adjustmentshyof chims for Overpaymont of tux or for tho redemption of unused stamps in respect of the tDXes imposed nnder the Cotton Act approved April 21 1934 tho Tobl1cco Act approved June 28 1934 illld the Potnto Aet of 1035 approvld August 211935

Proce8sillr-tlz clai1n8 receied Grid di~pOMd 01 dudnO tile ji8cal Ilear 1987

On band luly I 1ll3ll Rewl~ed Reopentlt

NUmbltr uuvnn( -OO1lot gtnmller I AnlU1IO

Section 001_bullbullbullbullbullbullbull bull _ 27 ~76 $gti 660 737 18 1140ll 31W

II002e~j~ I 13Q~ $3JB771184 TitIeVIL_ bull _ bullbullbull __ _bullbull _ _ Stlction 002bullbullbullbull __ bullbullbullbullbullbullbullbull __bullbullbullbullbullbullbull _ _

3CbulllBgg66 R~ WII812ampl Abat~mtbullbullbullbull bullbull 29 I04aoo~8 ~ 011 jJ300llld~1 _bullbullbullCottoo AcL bullbull bullbull __ bullbullbull f4 ~ 117 9lt 712653lt0 __ bullbull __ bullbullbullbullbullbullbullbullbull TobaCoAotbullbullbull bull _ 1102 6465093 M 23 371 80 1 llO 312 617Potato AcL_ bullbullbullbullbull_bull __ bullbullbullbull __ bull _ 21266192 1 24oa Otb~cJalD1 __ bull ~mo 337OI3UI3tl 6J7lII _ _bullbullbullbullbull bullbullbull _121Q 203S$ZJll60 _ bull bull _ __ _bullbull __ ----~----

Total_bullbull _ 62111 34187122727 287~12Ml1I8 14808 32il~l8B11

28 m[OltT OJlt GOMiHSSIONER 01 INTERNAL REVENUE

Proeuillo-iru claillu received and diepoecd of during Ike fiscal Jea 19S7-CoD

AlIooo leJected IODhlldlDD~Jl)lll17

ImiddotUlDbar Amount Number ~moDI

$48711269 11 437~07~9amp

7020026 SOOHS31

69 nll fi2 25O1H]9S

i711~

tliZ ampll li56 72

(930774513

Number AmoUilt

~ rHOO1~

IB ~~8 IIllCr7ntll 8 721 ~2stIOJltamp

_ -shy - _ _shy -shy -_ ---shy 71m14

815111 -_ _----shy -shy ----------shy

3400 57618651811

30 i00 1130 735 8Damp 73

f)ec1OD 001 bullbull_____ bull___ __ bullbull 5ectiOD 602bullbull_bullbullbullbullbull __ bullbull - bullbull Tit18 vn ______ ___ _ Abatement bull _bullbull _______ Cotton Actbullbull ________ bull____ Tobacco Act ______ bullbullbull __ bullbull Potato Act __ _______ ---shyOther cl6imlbull ___ bullbullbullbull __ bullbull

Total _______ ____ bull

211 ~Jl

13~21 M

H3ampO

$l 827202 61 2 Uamp 1110 W mIISl~

U~H

1181 31 8 13411j JJOIZl

8 317 ~7(ll~

23CI2I 8200 ~

~bull2-1742

8~91V

SOCIAL SECURITY DIVISION-The ~uxcs imposed under Title VIII of the SoCilLl Security Act wllich rcl6~es to on income tax on employees nnd nn excise tnx on cmployers ond ~he taxes imposed under the ClLrricrs Taxing Act approved Augus~ 29 1935 flJe administered by the Social Security Dlvision

Title VIII relntos to ~llxes wi~h resped to employment and imposes IlD income tax OJ employees ond llU excise tax on employers Eoch tax il bused on the wuampes piid to the employees except os to certuin services excepted by tile net The rote for eoeh tax levied under Title VIII is llercent of thewlLgcs for the yemS 1037 1938 ond 1939 Tho income ~ox on tho wages of the employees is ithbeld by the cmployer

The employees tax is collected by employers by deducting thc ~ax from the woges when tllCy are pnid Thus employers pay bo~h the employees ~ux und employers tax to thc collector leportin their liability 011 monthly tnx returllS

Collections dU1ing the fiscal year amounted to $207339091 There were filed in coHectors offices during the fiscal year 59701tH returns

Each employer and employee subject to Title VIII is required to mnke applicotlOn on VTOscribcd onns for 0 social seeurity number to be used os on oid in Identifying tD-poyers and their accounts The plon for registrotion wos workcd out in cooperation with the Sociul Security Boord lind the Post Offico Deportment with which agencies the applicationshlLve been filcd Illld by which the numbers have heen assigncd

Employers subject to Title VIII nre required middotto file information returns showing the omount of toxoble wages paid to ellch employee Upon completion of tbe audit thereof these returns ore made lwoiloble to the Boord in order that tho luges pllid to eoch employee may be credited to his account for U50 in the computation of the old-age benefits under Title II of the Soeiul Security Act to which be -illloler become entiUed The first information returns coered the period JanullrY 1 1937 through June 30 1937 nnd were not due until after the close of the fisclll yOILr Collectors offices received approximately 30000 employers inforlllation returns for employees who died or who attained lLge of 65 during the fiscal yenr

GaTTier8 Taxifll Act-Collections nnder the Carriers Tuxing Act opproYed August 20 1935 omounted to $286904 during the fiscol

lt -

ILEPORT OF COMlIISSJOlln OF IKTER~AL REniUE 29

yenT There were filed in collectors offices during the yenr 11401 reWllls under this act

Collections of the tux from more thnn 400 taxpayers WIIS enjoined by the United Stotes District Court for the District of Columbia at tho time of the first due date June 30 1936 All of the elllSS I milshyroads llnd 0 number of their subsidiories joined in this suit and us a result collcctions under the aet were greatly restricted

RuulllJ of fhe ealllintllwlI and audit of Ow returnl auntlO the Mrol year 1957

I I CriD Un

nnd Cl pIc)middot llU

Elnplcytil rcptlgtlollDI~

lIn lll

0 Ia n July I IIl3ll______ _ _ _

=i~~_I~_~~~~_-~-_---------------

l-llbtr ~ ~~~~~ ~~~~

1622 14amp8

Nltlbtr ~ I~~~~~~ ~~

OGM IlMl

aD hand Iune 30 IIl37__ M

An analy8is of claims rueivea and disposed of for rrfulld and abalelll~l durintJ 11 jiscalycar 1JJ7

]tund I Abatemenl

__________~ II NmiJ~r I Anwunt ulllbcr I Amount

Clrrlorll tu nnd employees laIon blnd )uly I IIl3ll bull__ bull _ Hooolvd Allowodbull __

bull __

bull _____bull _

7 $381052 535 $1000591613 264992

Rolcu~d__ bullbull On h~nd Juno 30 1g31_ bull

_______________ _ _

7 __ _

3811l52 __

~11 I~

9523723861 3611 21

Employee fOpltontaliv tn00 bond J Illy I 1936_bullbull __ bullbull _ _ bull bullbullbull bull bull__ bull bullbullbullbullbull __ lteeclvndbull _ _ __ IIl2 2 361 59 11 33 66 Allowel bullbull _ 118 147289 3 45P27 nelctcd _ _ _ bull _ 7 2CZ33 B n-131 On lInd June 30 1937____________ 67 ll86 3i bull_ _

The nct of Angust 29 1935 wbicb would haYe terminated Fch~uory 281937 was e~-tended to JUDe 30 1938 by Public Rcsoluuoll No tI oo-enty-fifth Congrcsi This oct us extcnded wns rcpeoled by the Cnrriers Tu-ing Act of 1937 approYed June 291937 T1Jis ad proshyvided for income tux upon the eompensal-ion received by elnplo)ccs and employees representotimiddotes ot the rnle of 2 percent lind 5M per~ ccmt respectively for the cA1endar years 1937 1938 ond H13tl It 0150 providcs for fln excisOl tox on cainers equal to 2 percent of the compensation pllid its employees Tbese tD-es ure eflective beginning Jlllllry 1 1937 and apply only to so much of the compensation llS is not in excess of $300 per montb The income tax on employees is deducted from their wages by tbe employer

ALCOHOL TAX UNIT

The Liquor Tux Administration Act of June 26 193G lDado lCceSshysary a cOllsidcruble number of chonges in regulotions coneellliul tllC production and distribution of distilled spiIiLs wincs lllld beel

REPORT O COMMISSIONER OF INTERKAL REVENUE 3130 REPORT OF COlHnSSIONER OJ I~TERNAL llBVENUE

Among the more important changes made by the statute are the provislOlls for the removal of distilled 5pirits from distillery cistern Tooms without being entered into It warehouse the production and fortification of wine from frnits and berries and the production of -vermouth on bonded winery premises

Collections of the liquor taxes llmounted to $594245086 in the poundSeal year 1937 as eompored ith $505464037 ill 1936 Dn increase (If $88781049 Toxes collected from distilled spirits constituted 511 percent of the total in 1937 compllJed with 487 percent in the preshyvious year Of the total liquor toxes collected $303556996 came from distilled spirits $9103990 came trom ines find $281584100 came rom fermented mult liquOIS In compoling the yield from the excise ttlXes ou liquors (see toble 1 pp 43 to 75 for taxes grouped under this heading) it is found that the lorgest inercose was from -distillcd spu-its for which eolleetions increused 235 percent oyer the previous fiscnl yeor The collections of excise tux on fermented mult liquors inereosed 134 percent While the ratcs of tax on wines were reduced 50 percent by the act of JtffiO 2o 1936 oetnnl collections of tax on incs decreilsed 332 percent

On June 30 1937 the following legitimate producers or distributors (If alcohol und ulcoholie beverages or users of tux-free ulcohol were tmdcr the supervision of the Alcohol Tax Unit

NubDistillcriesAlcohol ~_~ ~_----- 40Brandy _~ 141 All other - -- - - --shy 143

WarehoussAlcohol ----shy 67 Internalmiddotrevenue bonded warehouses _ 208

wineries ~ ~ - -_ --- --- - -- - - --- -- - ---- 1122Bondcd wine storerOOill8 --- - ~- -- --- UO Breweries - - --- ---- - -- - -- --- 703 Rectifying plaut8 - - - - -- - - -- - --- - --- - --- ~- --- 312

Vllolesale liquor dealers - --- - - -- -- --- 5450Wholesale malt liquor dealcrs - __ -- -- 12533Denaturing- plants - - --- -- - -- 40 Bonded dealers in specially delllJtured alcohoL ~ 61 Bonded IIlllnufaeturers using specially denltured alcohoL _ 4 228 Jlospitals laboratories and educational institutions using- tax-free

alcohoL_ ___ ___ _____ ______ __ __ __ ___ ____ _ ___ _ G 120

PROCEDUR~ DlVISION-This didsion is responsible for plllnning and developing procedure for the Alcohol Tltx Unit lUld coordinoting the proccdure of the helHlquarters office with thut of tbe various Offices of thc district snpenisors and direetin~ the examinlttion of the audit of bonded i1ccounts made bv the orious field offices of the Unit It is charged olso with the udministration of legulutions reloting to the bottes outhorized hy law for use in the sale ef liquor lit retl1il iJnd thc udministrative supenision of the Statisticlll Scetion

Certiflcl1to of tax pnyment on wllter-murked pl1per WIlS odopted to be uscd by collectors of internul revenue IlS 0 receipt for the pl1yment of the intcll1ul-revenue tox on distilled spirits to be shipped in tonk cllrs Thc usc of the new eertificllte of tux poyment minimizes the possibility of its remoynl from tank Cl1rs lind reuse on tunk curs of untllx-pnid distaled Spilits

A special proceduro wns providcd fo Pnerto Rico undcr which strip stnTn]1s must be purchased in Puelto Rico from the internlll revenue

stomp deputy upon approval by the collector of customs aud shipshyments of distilled spirits to the Unitcd Stutes inspected by tbe collector of customs in Puerte Rico prior to thcir releuse

The Liquor Tox Administration Act umended section 3318 of the Revised Statutes hich prescribed the details of the records to be kept by rectifiers and wholesoe liquor deulers of distilled spirits received and disposed of by them ond outhorized the Commissioner to require the recerds to be kept in such fenn ond in snch place us he deemed desimble There were prescribed simpler 3Ild more practicable methods of keeping these records

Statistics-The Stutisticltl Section compiles und anillyzes dltta regurding (1) the enforccment uctivities of the Alcohol Tnx Unit and (2) the operations of plllnts uud permittees under the supervision and control of thc Unit bile these data nre compiled primarily for administmtive purposes sneh informntion as muy regulurly be Illllde ayuiluble for public distribntion is prepuled for monthly and nnnllol releoses In order thot current informution might be furnished prompty speeio armngements were made to issue monthly preshyliminury informution (prior to undit of reports) regarding fennented filtH liquors industriol find denuturcd alcohol lind distilled spirits

Industrial and denaiured okohol-OveI 223000000 proof gallons of industrial Illcohol were produced during the fiseul yeur 1937 which WllS more thun tbe qUllntity produced in uny previous fiscul yeor Of the denntmed Illcohol produced apprmdmotely 22000000 wme gallons were complctely denutmed and 80000000 wine gallons wcrc spcciolly denlltured This compares with approximately 36500000 winc gullons of completely denutUled Ilnd 65000000 wine gallons of specilllly dcnntUlcd ulcohol produced during the preceding fiscnl yeur

D~stilled spirits -The total prodnction of whisky brl1ndy rum gin tlJld other distilled spirits in 1937 was almost 259000000 tax gallons which was slightly in excess of the total production in 1936 13mndy production totuled upproximntely 12450000 tax gallons which WllS over 7500000 tax gllllons less than in 1936 The prodnction of spirits other thall hisky rum gin or broudy which totuled upproxllnutely 13250000 tux gl1Uons was increllsed by about 11500000 tax gallons which lllrgely rcflccts the production Ilt distilleries of high-proof spirits amputhorized under the Liquor Tax Administlfltlou Act ef June 26 1936 Wbisky production was llppoxirnlltely 223500000 tax gollons which i11most equoled the prodnetIOn of 1936 Stocks of aged whisky nre mounting rupidly On Junc 30 1936 thc stocks of whisky 2 yeuffi old or older were 21173777 tax gallons whereas on Junc 30 1937 similar stocks amonnted to 62606331 tax gnllons

Spirits withdralwn fiom disiillery cistern rooms for tax paymentshyUnder authority of the Liquor Tax Administmtion Act of June 26 1936 withdmwals of distilled spirits for tax puymGut are pcrmitted in poekj~ges and tank cars direct from distillery cis bern room nnd in tunk cars from the mternoJ revenuc bondcd warehouses During the fiscul yeor tax-pllid withdrawuls dircct from distilleries wore as follows In packages 3476 gullons in tank cum 3550000 gl111uns During ~he ycor 1544740 gulloHs were ithdll1wn tl1x-pfl-id in tank curs from mterlll11 revcnue bouded warchouses Sec table 62 for withdrnwnls

32 REPOllT O- CO~glISSIOgtER OF JKTlmNAL REVEXUE

from internul revenue bonded wllrchouses in Cll5es und table 61 for totul tux-pnid withdrawuls

Fermented malt liquar-ApproimnLcly 58750000 barrels or for mentcd muIt liquors were produced during the fiscul yellr This figure is still 11 percent helow tho pank proprohibition yoar but -roprosonts lUI iunIoase iu production of ulmost 7000000 burrels oor the preceding fiscul ycur

Wine-Tho production of still wino wus opproximatcly 48850000 gnllolls less than in 1936 VvLilo tho Fodeml oxciso tux rate on till wines IllS cut by 50 percent in tho Liquor Tux Admiuistmtion Act of Juno 2G 1936 tllx-puid middotithdmwll1s increased over 14500000 gnllons 01 31 pcrcent

EiloOnCE~nJNT DIV1510K-Thc activitics oC the EnCorccmcnt Divishysion includo the investiglltion detection nnd lrovention of willful and fmudulcnt violntions of the internal-revenuo aws relating to distilled spirits illes und fennented malt liquors

During the fiscul yellr Hl142 stills were soized huying an aggregate mush cupucity of 2709749 gullons und in cennection therewith 123G5224 gullons of mush were seized nlld dcstroyed The invcstishygutor3 llso seized 476521 gull0I1s of spirits und 44G3 automobiles und trucks The totul uppraised valuo of the property seized Ilmounted to $3OG53GO A totul of 29477 persons wero urrested for Fedeml liquor Inw violutions Tbere were G95 lIllljor conspirucy cases initishyMed IUHI investiguted during tho fiscul yelLr Thore were 2014 dcfolldullts convicted in 3IG conspimcy CllSCS terminated by court action involving wuny of themiddot most notorious rueketeers in tho illicitshyliquor tlllHic

rho ltlw-muteriuls program wus continucd with good eITect and mnlly distributors of Ill muteriuls woro apprehended for thc violution of Bureuu regulutions

Helurns wero filod during tho yeur by more thun 5000 husiness concorns hnudling ru muterials und over 1350 distributors of donntured ulcohoL

Tho I)urdon und Parolo Section of tho Enlorcoment Division exuIll-middot ines records uud reports und prepures ubstructs oC fuets on all upplieushytions lor Executivo clemency (pardon COnlll1utution of seutenee and romission of fine) und petitions for plrole of persons convicted of violutions of the internal~revenue luws roluting to the truffie in disshytilled spirits During the fiselll yell1 2tlG applicutions for purdon nnd 4991 applicutions for plllole wcre exumined und reports suhshymilted A totul of 298 upplieutions Cor plndon und 4480 upplieutions for Jlnrolo wcre received

IIEIn INSPECTION DIVISloN-Thero uro 15 fiold districbs under the suporvision of tho Field Inspection Division which examines upplicllshytions for tho ostablishment of industriuJmiddotulcohol plunts ulcohol bonded wnrobolises Ilnd denuturing plllnts roetiCying plllnts distilleries Ilnd intAlrllul-roenue bondod wurehouses llnd rees quulifying docushymonts submitted in eOImcclion th tho estnblishment of brewericg flIld winerics

~fillly chunges wero mude in the estnblished plunts during the fiscul yenr requiring cxuminutions of tho plltts plans und other documonts submittod in eonnection ith such ellllnges Tho totul number oC

~

REPORT OF COM1l1ISSIOKER OF INTERXAL REVENUE 33

Such examinations inQluding those covering 374 new pllillts wns 19830

Ficld inspectors isited all producing llDd procossing plants throughshyout the Umtod Stutes to determino thut Bureau poliey nnd the teehshynicul requirements oC governing luw and rogulntions woro being -compliod with und that adequlLte supervision wus being muintained by inspoctors und storekeeper-guugers opemttng undor 10cl11 district supervisors A totul oC G2338 inspeetions oC pllUlts and pennittees wero mado during this period by district inspectors

LABOHATOHY DIlSlON-Tho Lubomtory Division eomprises 0 censhytrnl lubomtory in WlLshington D C und 14 brunch laborutories locuted throughout tho eountry These luborutories porConn all oC the ehomiCill work for the Bureau oC Internul Rovenue und Burean oC N urcotics During Ute pust yeur the division hus renderod substunshytiul uid to Foderul Alcohol Administrution Procurement Division Bureuu oC Customs und tho Socrot Seniee

During t110 fisenl yeur 75005 sumples were exumined in tho hranch luborutories us eompured with 73831 for the preious fiscal year The mujor purt oC the sumples exumined were distillod spirits fershymentod liquors mushcs denutured ulcohol toilet prepurations medicshyinnl prepurations fluvoring extracts rectified products und narcotic drugs

The Yllshington hlbomtory examined 8880 sumples during the fisenl yelLl as compared with 11398 during tho provious fiscul yeur The Corlllulus oC ItIl propullltions ond procosses using (lenutured ulcoshyhoi 010 submitted to the luboratory ut Washington D C Cor review nnd approvlll beCorojlermits nre issued hy the district supervisors for the wlthdmwal oC uleohol Oleomnrgarine mixed fiour filled eheese aduIteruted butter ete which fire subjeet to internnJ-rovenue taxes are ClXulllined in the Wushington laborntory

The effoct of ouk chips on whisky hus been studied und udvanees mude in expluining Ilnd detecting their effect on spirits Simihlrly u compurutlve study is heing made oC whisl-y stored in ~ew ehorred ouk puekogos unehMrell nnd reused poekages

The hlborutory stuIT hus examined reports oC Ilttompts to recover potnble uleobol Clom completely denatured ulcohol Corniulns Nos 11 12 nnd 13 No euse hus eome to its attention in which potuble olcoshyhoI hus been recovered Crom these Cormulus The jllboratory hus ~ono Meud in its seurch Cor deuuturants und in the event the present formulas fuil will be ublo to offer now and stronger Co~middotmulus The objeetive oC this progrfllll is 10 obtuin Il COllIlulu wflich when mado up will produee un ulcohol which cunnot be economicully denned and which will be more genornlly suited to industriul uses

Tlle Norcotie Section oC this division hus revised und- improved a method for idontifiCl1tion of murihuunu Legisllltion is now beCore Congress to control tho growth and lise oC this pllUlt

AUDIT DIY1BIOX-This division condncts the plllut operution tu~ accounting rusessment cluim and eompromiso work of the headshyqnarters office oC tho Alcohol Tux Unit It supenses generuUy the work relilting to the mauuCaeture storage tax payment sllle MId use oC uleohol denatured ulcohol distilled spirits oC nil kinds wines und

---------------- ------

--------------------

----

-------- ----------------

34 REPORT- OF COMMISSIONER OF INTbRNAL REVENUE

beer and administers the provisions of the internal-revenue Illwe ana the reguilltieus pertaining thereto _

The work relating to the operations flIld tTlmS(lctiollB of distilleries alcohol plants bonded warehouses denaturing plant-s breweries wineries rectifying pilluts (lnd other estnbliBlunents 11t wbleb liqnOT8 are sold or used are under-supervision also of this diyjsionshy

Assessments--During the fiscal yenr 10666 reports of violations of the internul-revenue lllWS pertDining to flleobolic liquors by illicit operators and 1259 reports of violations by estnblished pIn-Hts and qualified delllcrs were receiyed from the field offiees ond IHldited and the tox liabilities disclosed thereby were assessed inelnding ad valorem penalties Thcre were olso eertified to the Commissioner for 8ssessmiddot ment 44549 items totaling $8G23743 listed in the Bureou find 181600 items oggregating $5708G121 listed by collectltJrs

Number of claim8 received and di8poud 01 by tnt Audit Diu~ion dUJilg lhe ji~co year 191~

Rlcm lshy Ah8l~_ Uocolmiddot[i~u 01 Tala unouotfeluoltl

leltlI~I~ment s~amps

Number NumberNumber Number lmb i 913 $6 912 d-L U 2318 I 70~00 bsu( July I III3L __ bullbullbullbullbullbullbullbull 12i6

25(J7 1976Q421H 29800 2~ 007 8amp1 ioRoreind uurl w~r bullbull__bull _____ 3 J2l

Tols1 bullbullbull __ bullbullbull _____________ 4515 3812 n 01042( 89shy48~8 ~835 21H4 ~~ -------shy

Allowed_ bull ______________ bullbullbullbull__ bullbullbullbull 31 q2l la28amp 213 Xoa905 3312 ~B2Il38i9 m ~ 2 ampi~ 4617400 ilJ RJrll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 00 ~O7

00 ~Ou bsnd JllIIe ~O 1937____ _bullbull __ bullbull __ bullbull m 13 704 803 814Uo I ~n

35812 3161042689shyTotal __ bull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull 4601 4698 4 BJ5 21 47~

Offers in clJmpromise-At the heginning of the fiscol year there were on hand 2724 offers in eompromise uggregating $115282 Durshythe yeur 45585 offers amounting to $691634 were reeeived of which 662 were forwl11ded to the Department of Jnstice and 1696 were returned to the field offiees During the year 40373 offers aggregating $563887 were accepted and 4850 totaling $115518 were rejected leaving 728 offers on hond at the end of the fiscal year 1937

ALCOHOL TAX SECTION OF THE OFFICE OF THE GENERAL COUNSELshyThis section handles the legal work arismg in conneetion with the administmtion ilnd enforeement of the internal-revenue liquor laws The work includes the preparation of opinions und briefs relating to assessment collection abutement and refnnd of liqnor toxes and penalties compromise of ehil and criminalliobilities und the remisshysion or mitigation of forpoundejt-ures The section prepares citations to revoke industrial llnd denatured alcohol permIts eonduct permit hearings l1lld reviews revocat-ion records Jt assists the Deportment of Justice in connection wit-h civil lUld criminlll cuses urising nnder the intcrnul-revenne liquor laws gives legrd advice to the Deputy Commissioner of the Alcohol Tux Unit- Jistriet supenisors and other officials on questions involving illtr-rpreta1ioll or construction of said laws ulld reViews all correspondence prepared in the Alcohol Tax Unit involving leglll questions

Work performed by this soction in Washington and in the field included prepamlion of G357 memoflIudu 215 briefs 4305 opinions

~~ 1 _~lt)i~iI~

REPURT OF COlo-IMISSIOKER OF INTERNAL REYENUE 35

69 parole coses 302 libels nnd 36 indictments Tbcre were 7390 case reports 182 elaims of over $5000 elwh and 45891 compromise ellses reviewed In addition 183 revocation cases were haudlcd and 68) petitions far rcmission Or mitigation of forfeitures were examined and finally pilssed upon

WORKS PROGRESS ADMINISTRATION PROJECTS

The orks Progress Administration projcets administered by the Bureau of Internal Revenue are under the supervision of the Accormts and Collections Unit the Income Tax Uuit dud t-he Alcohol Tax Unit The expenses of these projects are paid from alloc3t-ed funds made available by the arks Progress Administ-rfit-ion Ilnd the workshyers were recruited and employed ill ficcordfince with the regulations of the Works Progress Administration and the Ulli~ed St-Dtes Employshyment Service of the Department of Ll~bor

Beginning July 1 1936 and con tinning through Tune W 1937 a IISurvey of nllscelluneous taxes WfiS conducted in tbc field collcction service of the Bureau This project WfiS cl1rricd on under the dlrecshytion of the colleetors of internal rev~nlle in 21 of thc collection disshytrict-s in the United States and involved all intensive canvass to effect the colleetion of delinqnent Illld deficient stllIllP tuxes and taxcs on sporting goods cosmetics cllpital stoek cllndr auto pl~rts admi SlOns and dues tires undo tubes matches fIldi06 electric refrigerators jewelry und furs The nwnber of persons employod in this project overaged ilpproximately 1550 weekly During the fiscal year 1937 $10281087 of miscellaneous tttxes were assessed or recommended for fssessment ond actual colleetions totaled $6457G61 The salories and operating expenses connected with this project amounted to $1890948

The Income Tax Unit project wus conducted in 28 field divisions During the fiscal year 1937 employecs fttached to that project handled 8G398 returns Of these returns 60716 were accepted os filed and 23212 additional Jssessments flld 2470 ovemssessments wcre reeomshymended Dcfiltiflncies amounting to $1788087 and ovcrasscssment~lt amounting to $128424 were recommended Agreements were securcd ~overiug $1329711 of the total deficiencies recommcnded The total cost of this project ftmounted to $669861 during the fiseltl year 1937

The progrum of retail liquor dealers inspections inongurated September 1 1935 in various cities throughont the United States Wus contimled throughout the fiscal year 1937 The genelal purposeshyof these inspections is to see that retuil liquor dealers comply wjth the requirements of law fiS it relates to their business As a resnlt of these Inspeetions 39916 dealers were found violating the intcrnnlshyrevonue liquor statutes during the fiscul yeill 1937 ThemiddottotDI addishytionDI revenue collected under this project dnring the fiscal year 1931 amounted to $713704 and the totfil cost amounted t-o $1003580

TECHNICAL STAFF

The settlement of ta~ cases has been conducted for wany yellrs by an independent agency at-tached to the Commissioners office ThiS work is carried on by the Tflehnical Stuff The primury pnrpose of

i~~lt1-middot -

36 REPORT 01 cOgtIlnSSO~ER OF I~TlmNAL REVENUl

this organi7iltion is to ofIord the public ll moro direct and expeditious procedU1o for the settlement of its tux disputes Un(ler the proshycedure of the Staff the Bonior technicullldvisor is responsiblo for the Bupervision or il basis of settlement in 0 pllrticllll~r CI~SO nud reports directly to the Commissioner of Internal Revenue Tho duties of the Staff have heen sufficiently described in the Commissioners report for the fiscal rOIlI ended June 30 1935~ Ilnd will not be here repeated

On July 1 HI3G the Staff bud on hand 4072 incomo and estate tax dockets ponding beloro tho United StaleS TIoard or Tux A1JIJeals invohing 5046 lnx yOflrs together with some rnisccllRncous work und CIlSBS in tbe 90-ay statlls During the fiSClil rcar ended June 30 1937 the Stuff recoivfld 4331 Board dockekgt Hnd settlcd by tWfecment J536 dockets recommended for defense 1297 dockets ami WIlS reshyquired to return tor vllrious rellsons 1357 dockets te the Onice of the Chief Counsel prior to completion of Stllff consideratiou and with no recommendation The principal reasons for thc return of dockets with no recommendation are the placing of samc on circuit clllend8N and a temporary relellSe to file answers and other pleadings On June 30 1937 the Staff had on hand 4213 income nnd estllte ax dockets immiddotolving 5133 tax years with a small volume of misccllrweshyow and 90-day status cases

During the fiscal year the Stllff considercd to a conclusion 2833 income and estate tax dockets of which 1536 were settled by stiplJlashytion or oer 54 percent These 1536 dockcts settJed involved IlSshyserLed deficiencies of $19801231 tho Ilgrced settlemcn t deficicncies aggregaLed S89208313 or 45 percent The 1536 dockets scttled included 1396 income-tax cases wlicll imohed asserted dcficiencies of 814371671 and agreed settlemcnt deficicncies of SI3000232 or 42 percent In the Staffs statisties the enforccd statutory estute-tllx credits hae boen climinutcd from the agreed scttlement dcficicncies and from the asserLed deficiencies In addition to the foregoinB the Staff eonsidered to a eonclusion 38 dockets involvillg accumulatIOn of surplus to elade surtaxos of which 27 were scttled hy ugreement The 27 dockets settled involved asserted deficicncies of S4502454 and agreed settlement deficiencies of $1322420 There were also two such cases considered in thc 90-dny stntus presenting asserted deficiencies of $608024 which wcre settlcd for $318308

Durin the fisenl year the Staff Illso considered so-cnllcd OO-dny eases ~ich included protests filed by the taxpayers alter the statushytory notices of deficiency ure issucd but prior to tJIO expimtion of the period within which a timely petition may be filed with the Unitcd States Board of Tax Appeals Thesc Cllfes must be handlcd promltly and expeditionsly so llS to be disposed of within thc 90-d1LY tututory period within which a timely pctition might bc filed

During the fiscal yellr ended Junc 301937922 income and estate tax Cllses were considered by the StnO within thc JO-dIlY Period of which number 277 were settled by ngrcement 273 were dlsposcd of witll no petition flIed (bhe entire I11ll0unt shown in the de(iciuIcy notice beinO assessed nnd madc I1vnitublo for collection) llIld 372 were ILpshypeal~d to the United Stntes BOllrd of TIIx Apponls Thc stntlltory deficioncy noticcs in these 550 cnses sottled oJ difposed of with no petition filed proposed deficicncies totnling $] 1311 574 IHld the middotcaolllshyput-cd deficieneics nssessed totldod $1180411

mPORT OF COMMISSIOKER OF I1TERKAL REVENUE 37

The Held represenbative of the Stuff at Cleveland Ohio collahorates with the attorney of the Chief Counsels office in the settlemcnt of cnses in which deficiency notices are issued under the form of decenshytralizflti6J in force at the Cleveland division Effective July 1 1937 the sumo or a similar decentrulizatiou procedure will be cxtended ta tile Dallas (Tex) ilDd San Francisco (Calif) divisions and in a modified Ionn to upper New York division During the fiscal year the Techshynicnl Stflff representative at Cleveland considered u total of 52 ~ases of which 13 were settled and 39 recommended for defense

The 1echnieal StlIft also had on haud July 1 19313 G82 eompromise cases received 1236 cases lind disposed of 1235 eilses during the fisclIl yellr lenTIng a balance of 683 CMOS on hand June 30 1937 The procedure recently perfected for holding heurings in the field on comshypromise cases has proven hoth O-xpeditions and effective There were 7 extension of time cases on hand July 1 19313 durin~ the fiseal yeur there were 203 cases received and 183 cases disposed of lelwing 27 such cases on hand June 30 1937 There were 25 fmal closing agreeshymen t clles on hnnd for I(wiew July 1 10313 1G7 additionul Cil-SeS wero receiod and 165 such cases disposed of during the year tOOling a halanee of 27 cases on hand June 301937

Tbe totlll numher of all classes of cases considered to (l conelusion by the Strdf on its own responsibility during the fiscal ~oor ended June 30 1937 WI3 5077 However tmiddothis figure does liot mclude the results of the circuit clllendflr settlement groups composed of attorneys ef thu office of the Chief CounselanJ of members and field represcntashyties of the TechnicDI StB-ff During the fiscal year there were 1587 Board Jockets settled under the circuit calendar procedure making It total of 13664 cuses iu which thc Staff participated

An 1lIlfllysig of the work of the Technicul Staff is shown in toble No 87 page 151 of this report

OFFICE OF THE CHIEF COUNSEL

The activities of the Office of the Chief COUll6al for the Bureau of ]ntcrllal Revenue embrace the whole field of Federal taxution in conshynection with tbe preparation und presentation ta tbe United Stutes Board of Tux Appellls of defense in uJI appel1ls the reiew of refunds credits and abatements in excess of $20000 the deciding and advising in vurious administrative and intemal-revenue tax mutters referred by the Secretury Undor Secretary or an Assistunt Seeretury of the Treasury tho Geneml Counsel for the Department of the Trcasury the Commissioner or the Assistant to tbe Commissioner the heads of the administrative units of tbe Bureau eollectors of internal revenue other branches of jhe Gmernrnent and individnal correspondence They embrace illso tho preparation at the requcst of the Department of Justice or of the United StaLes attorneys of data for use in the prosshyecution or defense of tal cases (civil and criminal) in suit and eomshyplinnce vith request for assistance in such cases lJnd tbe preplJration revision and publication of regulations Treasury decisions mimeo~ graphs and rulings for the guidllnce of the officers aud employecs of the Bureau of Internal Revenue and others intorested The office is divided int-o six divisions viz Appeals Civil Interpretative Penal Review lJnd Legislation and Regulations

The Cbief Counsels committee consisting of four memhers servcs in an advisory l-pacity to the Chief Couusol Assistnnt to the Chiof

Iii I

middoti

I

38 REPonT OF COMMISSIONJR OF INTERNAL REVENUE

Counsel general IlSSistllUbs Ilud speeil~l assisbants who refer to bhe commibtee cases from llll divisiOlJS of the office The committee conshysiders these eases and makes wribten recommendations as to bheir proper disposibion At the beginning of ihe fiscal year 1937 the eomshymittee ll1d on hand 17 cllses during the year ib reeeiyed 307 Ilnd closed 311 leaving 13 cases pending fib the close of ihe fiseal year

The duty of protecting the interests [md claims of the United Stabes in hankruptcy and receivership proceedings including particularly proshyceedings instituted under sections 77 and 77B of the N abioTlul Bankshyruptcy Act is charged to the reorganizabion section

Number of corporate reorganization ca8CS handled during the fi8cal year 1987 la~es pending July 1 1936 ~ 2778 New Cll3es fiscal year 1937 __ ____ ___ __ _____ __ ___ _ __ ___ _ 947 Cases closed during year _________ __ __ __ ___ _ ___ __ ___ _ 782 -Cases pending Jnne 301937 2943

In bhe 782 corporllte 77 and 77B reorganization cases closed during the 1937 fiseul yenr elaims were filed in bhe aIllount of_$9903603 and wcre sebtlcd for the sum of $3300913

Number of bankruptcy alld rece-iver8hip casee d08ed dllring tho year Cao-es pending July I 193G _ 1825New cases fiscal year 1937 _ 1500Cases during year _clo~ed 1 153Cases eliminated --- __ ----shy ICases pending June 3D 1937 ~ __ bull _ _ 2 153

In the 1153 eases elosed wnting bo bllnkruptcy and receivership claims were filcd in the amount of $7109927 and bhe snm of $1819904 was collected

During the fisclll year 1367 new bllnkrupbcy aud receivership cases other bhan reorgallizabion cases under sections 77 nnd 77b were received and 133 cnses were added in whieh the debtor companies were originally involved in reorganization proceedings hut latcr went into liquidation The 19 bankruptcy or reeeivership cnses which were eliminoted were fonnd to be involved in roorganizntion proceedings

ApPEALS DIVISION-This divisiou has immediate eharge for the Commissioner of all cases involving income exeess profibs nnjnst enrichment esbabe and gift tnxes filed before the United Sbates Board of Tnx Appeals and all cases inolving refunds of proccssing and related taxes pending before the Unibed States Processing Tnx Board of Revicw including those appealed to the appel1l1be courts It prepllres all of the plelldilig-s in sueh euses and nppears for and represents the Commissioner of Intcrnlll Reyeuue ab bhe brinl thereof

CIVIL DIVISION-The Civil Division assists the Deparlanent of Justice in all actions brought by taxpayers to recover taxes aud for injunctions in the Federal courts and for suits in connection wibh claims of the Go-vernment against tnxpuycrs transferees bonding companies ond others Recommendnbions are Illso mnde for or -ngainst oeceptance of offers of settlemenb or eompromise of cases pcnding in court All eases in which liens for taxes are involved in mortgargte foreclosure ttetions pending in Federal and State eourts are also ho~dlcd by thc division

Compromise Seciion-Thc proseention of clilims filed by collectors (a) agoonst the estates of deceLlsed tuxpayers (b) against insolvent

nEPORT OF COMISSIONEP OF INTERSAL REVENUE 39

-banks nnd (c) in liquidation proceedings ineluding assignments for the benefit of creditors are handled by the Compromise Sectiou This section assists bhe Department of Justice in trials iuvolviug bhe 11hoye type of clnims

Until June 29 1937 it was chnrged aIso wibh the responsibility of considering all offers submitted in compromise of bux linbiliby arising in the Miscellaneous Tux Unit of the Burenn except those involving criminal prosecntion fraud penalties or specific penaJties at which time these activities with eertain exceptions were Imnsfened to bhe Miscellaneons Tax Unib for disposition

INTERPRETATIVE DIVJSIQN-The funcbion of this division is bo consider for ndmillistrative purposes the VuriOUB stabutes reluting to the inbernal revenue and to palS upon questions of law Ilrising thereshyunder and bo edit the material inbended for publicubion in the Internal Revenue Bll11ebin

PENAL DIVISION-The PennI Division considers both income-tax cllses and miscelluneous tll-X eases prepares opinions construing -criminal and percentage pCllllJby statntes and deals ith particular enses involving erimilllll lillbility lmd pcreenbage pennlties for fraud (nud oecnsionally for negligence or delinquency) including offers in compromise of sueh cases It also prepures opinions apoundgt to -whebher cases closeQ by agreement under seetion 606 of the Revenue Act of 1928 and similar provisions of other reyenne acts should be reopened beclluse of fmud or mlllfef1SUUCe or misrepresentlltion of 11 material -fact and considers clflims for reward under seet-ion 3463 of the Revised Sbabutes Whenever reqnested by the Depurbment of Justiee an atborney from bhis division assists in the prosecubion of criminnl cascs

At the beginning of the fiseal yeur 1225 eascs were pendinsect in the Penal Division New ellses in the number of 914 were reeeived and 1057 enEes disposed 01 middotduring the year leaving 1082 cuses pending -on June 301937 a neb decrease of143

Fonnal cluims for rewardfor information relative bo violations of internnl~revenue laws were filed and disposed of during the yenr middoteOded June 30 1937 as follows Pending July 1 1936 303 presented dnring yellrmiddot118middot disposed of durilig yeflr 152 pending June 30 1937 269 Of the 152 claims disposed of 75 were rejected and 77 were allowed in a total sum of $75641 The 269 cluims pending are awaitshying reeeipt of reports from tbe middotfield officers of the Burellu who are condneting investigations thereof or the closing of the tux cases to which such claims relatc There were also 114 informal claims disshyposed of during the fiscal year which lcft 71 informal claims pendino-

REVIEW DIVlsION-Tms division reviews overassessmenbs of ishy-come excess-profits war-profits esbute gift and miscellnneous taxes proposed for allowance (also defieieneies when eoupled witb overshynssessments) where the nmount of the overassessments in Ilny cnse -exceeds $20000 llnd proposed refnnds of any tux in excess of$20000 It prepnres reporbs to the Joint Commitbee on Internal Revenue Taxation required hy section 710 of bhe Revenue Act of 1928 where the overpllyments of meome exeess~profibs wflr-profits estabe or Oift tnxes exceed $75000 Ilnd prepnres publie deeisions where the oe1shyassessments exceed $20000

LEGISLATION AND REGULATIONS DIVISIQN-The regulLltions issued under the internal-revenue laws and the reports on legislntion introshy

40 REPORT OF-COMMISBIONER 0) INIERNAL REVENUE

duced in Congress offocting thc internal reonue except 8S they relote tQ aleoholic beverago tlll(eS aro preplUcd or reviewed in this division Thcre wem 52 regulations issued during tho fiscnl YCllr relating to ineomo tax in JenernJ tho sociill security tax thc ttl)( on unjust enrichshyment the processmgtnx refunds consolidated returns by rllilroads~ and the Bituminous Conl Act

An analysis of tue work of tbe Chief Counsels office by dimiddotjsions is shown in tables on pnges 153 to 158 of this report

INTELLIGENCE UNIT

The Intellience UIrit is principl~lIy concernodmiddot with the investigashylion of cases involving alleged cvnsions of income tux investigations of Dppuca lions of attornoys and ngonts to prflctiee before the Treasury Departmont and investigntions of prospective appointees to the Internlll Revllnlle Setice l bull T

Dming the fiscal yenr 884 investigations werEl mnde of alleged evasions of income tltX resnlting in the recommendation for prosecushytion in 202 cases involving 295 individuals There were 62 convicshylions on this chorge middotond 6 llcqnittals Investigations of these casesshyresuJtcd in reeoIJlInendotion for assessment of additional -taxes imd penaltiesmiddotoggregating $26702728 ~ There wlilre 3931 invest~gatioos of opplieotiop-s of attorneysMd agents to pmetiee before tl1-e Treasury Department llnd 84 investigashylions of charges ogl~inst enrolled agents and attorneys resulting in -the disbannent of 8 the suspension of 4 the reprimand of 6 pnd middotthe rejection of ~pplieotioos qf 62 _

In the CUlTent fiscal year 126 cases of charges 8glllllst employees of the Buroan of Internal Revenue wcre investigoted resulting in the soporation from tbe ~ervj~o of)Q3 employees anq the prosecntion of 11 of which number 10 have boon convicted and 1 indietmen~ dismissed There were no oeqnittals ~

There Iwere 3751 eoscs of misceUoneous chllroeter investigated ineluding inYestiglltions fOf thc Bureau of Nitreoties tho Customs Servieo the Olfiee of the Comptroller 9f the Currency tbe Procureshyment DiYision ond persons nuder cop-sidemtion for qppoiutment to vorious positions in tho Trill1sWY Dcpmment Ineludcd in middotthis number were opplicl1nts fQ~ appointment to the poSitions of intornalshyrevenue agent llnd d~pllty collector lInd yarions other eapocitiei in the In~ernol Revenue ServIce

CONCLUSION

New internal-revenue laws in eftect during the fiscal year 1937 presented questions more serions and dHficnlt than those offered in 8ny prior internal-revenue laws which together with the number of taxpayers offected has resulted in a huge increase in the work of the Burean- The splendid progress made in performing snch work in this period could not have becn accomplished without the loyalty and cooperation given by every bronch of the Internol Reyenue Service

GUY T HELVERTNG Oommis8ioner of Interna1 Bevenue

(

APPENDIX

STATISTICAL TABLES

41

2431~37_

~I - bull l

--

----

RECEiPTS FROM INTERNAL REVENUE TAXES

E~ca proll1l Income tEd lt

Navy conmiddot Un]llt ~oshy Capitn) lockbull tracts (soo EII t8shy alrt 1shy

rlhmot (-0 40J R~-emiddot Trarer orfllmofer ~fSec 702 Revoshy 3_Vinson (Titl Ill Due ~Pt 01CollectOll ltIbltl~lI ~llf propertyAct)-AII IlSIt~ 0nue Act 01 nev~M~Aet IIlJ6) n 1NToLalncome dooPltlellll loy lIlt1934 and Sec prout in Cltgtlporllton hcllviclua oIIQ3G) 1000shy 10fl ReVllIlue cess 0110

Act oll93b per cent 01 contract

$i60~68422Alahnm8 ____ _ _ bull bullbull f137422G $5f20067~ $176 M3 00 $27 gIH 2il Arizon bullcbullbull __bull middot_ __ _

$337922423 $3166 2lI8 20 $6 amp15 522 43 U34459 _ bullbullbull __ 33llIl 4 1l2Oo06 840473~ 2 MJOOl

Mhn _ _ 743 m95 I 200 860 gt7 2 013 686 52

middot772J345 bull bull _ 2J 000 28 2HHllt7 1~nI17 6M3H First CAliforniA__ _ _bull _ 2l 600 998 48 30 3117 640 20 W 998 638 77 456 512 93 __ __ 62~161D ~ 1M 88J 16 71W~ltJ 5127RWSblh California _

1$679261 1 85727Il33 3 424 071 S4 75701504 bull bull __ bull lito WO 72 3 lS3481lS 124~IOamplM IiOlSG69Ii

CulorAdo- _- bull _bullbull ___--_ 765511lt593 751l400402 16249961190 22 782 4lH 11 ~1 289 289 67 M07l 750 78

3~~ gm0l305 ~~g ~37 42 2)173213 CooneotiruL __ 21Q2332 I 11411 0015 38 10 970 ~W 57 7518M4417 (96 4nO 66 2899448767 46 400 1H8 33 _~k~U -i2liS065QDelaware bullbull bullbull _ 417 ~66~0 __ _ 700811) 340011694 $I ~93 10 3rl10I3032 631 785 46 20 194 gt85 39 62 716 371 85 Floridbull __bull middot

4469051 59 13 491 024 01 2296807500 17877749 bull __ bullbull 871l12 nl4l1l36 3 581~ 58 J5 136 55 Ooor~ bull __ __ _ __ 73202Ie05 7 292 002 19 14612 218 24 J JH 00 lOI6~ll702 J cHO 729 O( ](YI 363 58 Hawall bull ___ _

16208850 __ bullbull __ 55~j649 bull __bullbullbullbullbull ll ro7 811 616011179 W 7lJ2 1323lt132600671700 3850963 41 891770044 15441639 bull _Idaho _ bullbull 87M 31 172312Q6 11630043 ~ roO1l5

ist Illinoi __ bullbullbull _ ___ 10528814143 S3 762 970 74 18604111217 2Il8O 16015 Hall6~ IJd 3 d l3 lllliG 8(0 88 1~S19JI1~l IMg745221 23731395 681 7M B5 I llO9 078 60

87622997 bullbullbull _ 178 91d 93 7ltJUIL02 101787033 ~3 883 Ill Indiana -- bullbullbull bull__ Eighth I1l1nois bullbull _ 6007l2Ii ~3 574030156 11651 5V M

76155324 c __ 670731O I goo OS3 13 J 195 ~81116 741008116H7BIJTtl 13 66 767bull gt8 20813376311Iowa_bullbullbullbull bull bull__ 3231187 7~ __ bull _ 2Oi 3l~ 34 BM 832 27 750 S~ 37 2592054 Kaos __bullbull _ __ bullbullbullbull _ 4lI88416~1 3 f33 5Sl 08 8 12200339

5735165 6 4 7D~H551 1l~3761107 12247007 bull __ 32 08i 88 98i51137 il-I5 5~50l 00 49i 21

Kentucky__ bullbullbullbullbullbullbullbullbullbullbull 920932461 6m Zi51J8 15 OJ ~OO 211 middotz--stgt9P85 _ _ 1l5 869 53 i 102 26 60 133035711~ 11081028 Lolslaua bull __ 745683357 17429 l1lJ68 li 888 6() 1 215 910 7~ _ 287592 93 I 132 206 3 131947953 2LE2~59

Mme_bullbullbullbull _bullbullbullbullbullbullbullbull _ 2466517 52 410760905 lt6874 1J6 57 lIIl1Wl02 bullbull __ bullbull __ 1647S87 44016717 1831I7Il41 1118714 Maryland_ _bullbull bull bull IQ00Ib942S 31 17[ 330 48 bIl7l02475 fOO31034 __ bullbull __ - __ bull 1ro2)412 2 578 870 81 6624098 48 40926193 MB$achllltltts_ _ 7644217 _bullbull _ _ 321 ~2446 5 129 536 ~~ 15 r76 430 04 743029 1 Miohi~n __ bull bull bullbullbull bull _

38 7i1ll 331 18 W862~QlP 1ro5525~37 2iO3843~ g 260 708 59 10853 H9 96 102091387

Minneot__ _ _ 97 261~2i 59 49 l65 ~1 22 1471305Sl 131lO413L41 IIk718W34 23 77~SI 70 J m m~i __~_~~~_ 134 634 ~7 225106183 1 693 489 15 23237148

Mississippi bull bull bullbullbull _ ~ 1343 335 ~2 _ I 1i3~ lIe81 __288793123_ S3 780IJmiddot _ _ 431496 2IJJ 805 08 30052369 2111016300572 62 bull _ 9336201 2 375 271 33 264727562 33204130 2322088 bull

FIrst MISSourI bull bull _ 19 095 002 019 16 7ll8 amp57 9 35 ~02 520 08 32 61S 35 101243614 1404 670 M 10761144

Montana bull bullbullbull _ 1300H769 bull1340 (oj 11 2 IO 97l 80 ~2 m 16 bullbull _bullbull _ 1021i-t6-l 21B roo 26 161 1H9 73 S 37Q f3 NehrkBbullbull bull bull _

Sixth Missourl bullbull __ 700177amp85 ~ 542521057 12jJ1039~2

lOI1l8787 _ 19118623 ws 3amp1 93 622 687 81 8014737 Nevada _ bullbull _ __

3955~Illl104 2 1138282 30 6891 703 14 316476 123 Ito 88 4719M 3 H21~

New Hampshire _bullbullbullbull bull ~- 1 313 3PS 32 28231041291 383723961 ---- -iii9ii)32- ~ I 22 971 U 17000376 1 39t 103 01 S5 C51ll471110gt 47 1701lt611 2l 2 41JJ 876 69

~-shy

~- - -------_ - shy

------------

--

bull ~

TABLE l-Receiplt [rom opecijied 80lirct8 of inltrnalrevenut fitlcal year ended June S0 1937 fJy collution ditlricls Slalc8 and TerrilOTie_ t Continued

CltllleedoD di1lLrletll

InCdme lullll

I E~coeprnllli I

UIl]U5C ~Q Cllpltal ~tod rlchm~oC (oc 401 Revashy(Tlclll m DD Act of

RllveneAct 1130) $1 perof 19M) $1000

tnle lIushyTIIlDJor 01 101 daoadeDU

I

Ollt tu-TIllIIJfOIOr

noy proporly bygllt

Curpamtlo

hdlvldu81 ToUlllneome Sec 702 ~enun Act 01

1034 end Stlt 106 Rne Actofl~

NavycoQshytractll (sec3 Vinson A~-AU_ p 1 10 oxshy0(10

per cellt 01 000_

Fint Now Ierne) __ bullbullbullbullbullbullbullbull bullbullbullbullbull Filtb Joneybullbull________ bullbullbullbull __ New MWltlQ _______ bullbull ____ bull___ Firsl N~w York ________bullbull_______ Slmod New Ylgtrllt _________ __ Third law York ____ bullbull_______ bull FltlIJ1Ueoth New York ____ ___ TWInlrmiddot11r New Y orlt_______ T enlr~lghth New York __ ____ North 06rOll06 ____________ _ North DakollO bull _bull _ _______Fir8t OhIO _________ ___ _bullbull _____ Tenth Ohio_ _____ _ ________ bull Eleventh Ohio ________ ____ ___ Eighteenth Ohlo _ ___________ bullbull Okhlhoma _________ ____ ___ Oragon_ _______ ___________ bullbull Fll51 Pnnsylv6ul __ _________ Twe(~h PeulISylvanja ___________ TOlymiddotthlrd lenusyIVllnI6 ____Rlod IoInd _____ bull _________ South OnroHllll ____ __ __ bull SoutlL Dakota____ _ __ _ ___ _Toooossoo_____________________

oo

_

First TOXllS______________ _ __ Sacond TolM ____________ bull __ Utah____________ _ _ __________ bullbull Vermont __ ______ _______ Virginia ____ ______ 0 _______

Wll9hlnglon ______ ______ 0 ____ _

5lI8 B07eo 82 144 (He n

400 St (0 I 13~lIampl 93

l3I tB71J64 IP E311 1M 94 15 Wl CIOO- -no 47210S220

n 210 7S8 10 B ClMI 301 61

380676 01 l5001400-118

g $1 571 0 132 1lJ 10

87194IMOJ 10 I5Ol llI ~8 2017~nl

40 87n ~l3 nu 4]flIl 310 3C

W 82 182 17 ~808 ma 31 a (16 00Il r~

(111 481 flIj 6 8 10 GO 34 1321~1llIBO

110111 1~201 I WO 1~2 ~9

~jJ 083 10 U 075 lSI Or 7 D2O 4S0 2J

~l3llm71 40 iWIHO 74

0711134 M i81Jl 8M 71

1llJ (lj2 ampIl2114 l8 t47 1IJ3 l 10an20000 5005m91

151l5U 6Z O~I~nfg 31l2M6~

1~Z4llgt4ITI 6 1IV 691(lj 1281120 a2

238404192 610108 OJ aOO) 1182 os

18 7119 300 OJ l8M ~1 73

30 127 (lj~ 74 Il 051 200 19 l1l-l9ZlOO~

417 lJJ O~ 5UJ8U4J7

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I ~~ II Willoonln bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull --- bullbullii74~ 60000 15 300 00 3Ji 8H 99 IS 805 118 58 3~ BH 188 ~7 Wyoming - bullbull __ _ __ bull __ bullbullbullbullbullbullbullbullbullbullbullbull bullbullbull bullbullbull bullbullbull 1IlI137 H 8211 ~Q 300 00 bullbullbull bullbullbullbullbullbull 21 (]I7 0 Phlllppln~ III JUld~bullbullbullbull - - - - - -- bullbullbullbullbull bullbullbullbullbullbull bullbullbullbull bullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull middotCmiddotOmiddotmiddotCmiddotOmiddotmiddotCmiddotC~c~I=~Cmiddot CmiddotmiddotCmiddotmiddotCmiddotC~CmiddotmiddotCmiddotOmiddotmiddotCmiddotmiddotI middotCmiddotmiddotC~CmiddotmiddotcmiddotCmiddotmiddotCmiddotCmiddotmiddotCmiddotCmiddotO~l~C~C~ ~C~C~ cmiddotmiddotCmiddotCmiddotC~C~middotCmiddot~middotmiddot0middotmiddotCmiddot bullmiddotCmiddotCmiddotmiddotcmiddotCmiddotmiddotc~C~ F~C~ middotcmiddotcmiddotCmiddotmiddotCmiddotCmiddotmiddotCmiddot bullmiddotC~=middotmiddot

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TOT_-LS FOR STATES AND TYRRITORIES OOMJRlBINO JART OF OR MOR~~ THAN ONY COLLECTION DlSTRIOT

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~~I~~~~ 2~ ~~ WBSblnrton bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull bullbullbullbullbullbullbull 61 50

bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ __ 17 064 38 $3 BOO 00

bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1G JOI 22 4425 00

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I 2S~ 08 2 600 00 I 8n 30 ]oj 41S 22 667202 200000 I I ~ t~ ~~~~~~ I 13~ 12 1m00

$11O3t 114523112

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17lt M811 10131838 14224432 122 327 ~8

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middotmiddotmiddotmiddotmiddot$4~~nr 15 3382t1

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$88201)amp 12~SOOOODII

67311 33 72357nL~1 30 U3 OIW 49 2lOl 248 ~I

11 7~358M Ill 121 m S8 I~IOO BOi 24 U20421~U

6113111-12 I 111 1gt00 0

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ggilfO~~ti~~s Wholel~I Wholesale R t i1deal Tatsl fromImPorted (col _ ~ ~ Iealramp In Retall dlllers e s erno wlOll9locted by CUigt- Donlestlc ~ uo u ~u ~ee 8lS In wine anI In wlnes $25 III wines and

toms collectors) sllQuent to June 111168 $100 malt liqnors par ya malt liquors 28 1936 per year $100 per yoar $25 per year

FliltNewyenOIkbullbull_ bull bullbullbullbullbullbullbullbullbullbull zs1MUft 2MB+I __bull- bull ~83o20 Sacond New York_ __ bullbullbullbullbullbullbullbull bull __ bull__ - _ __ bull- 3Q4 14282 251422 00 2 on Q7 - bullbullbullbull 62l-O( _ __ 285-13 ~5i-71 MIl OOcl IIl Third New York bull__ bullbull __ bullbullbullbullbullbullbullbullbullbullbullbull ___ ZJ6 OU 72 1~1 66 300 00_ __ bullbull _ 15ll 00 -l25 00 ZJ7 MB 28 Fourteeotb Now York _bullbullbullbull bullbullbull _bullbullbullbullbull __ 18 G3 101 650 56 674 tgt3 200 00 bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbull _ 102 ~~~ 72 Twentyflrst New yorkbullbullbullbullbull_ bullbull _ __ _bullbullbull _ 2 294 W ~76 ~O bullbullbullbullbullbullbullbullbullbull __ bullbullbull bull bull __ bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ __ bullbullbullbull _bullbull __ bullbull _ __ __ bull __ bull 2 671 H

Tweotyghth New Yorkbullbullbullbullbull __ bullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbull 1 24ll 75 100 BOO 08 bullbullbullbullbullbull~ bullbull 227 6g~ MNorth Onrolina_ bullbullbullbull bullbullbull bullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbull _ 1 426 05 0 Y 1 7114 81 North Dakota_ __ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbull __ bullbullbullbull __ __ bullbull _bullbullbullbull _ _ bullbullbull _bullbull __ bullbull __ bullbullbullbull _bullbull bullbullbullbullbull_bullbull __ __ bullbullbullbull bullbull _bullbullbull__ bullbullbullbullbullbullbullbullbullbull FIrst Ohiobullbullbullbullbullbullbullbull bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 9 304 11 623 20 bull bullbullbullbull bullbullbullbull bullbullbullbull 10 00 bullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 9 9~7 31 Tanth Ohio__ __ _ bullbullbullbullbullbullbullbullbull __ bullbullbull _ bullbullbullbull bullbullbullbullbull bullbullbullbull 41 2 70 B66 08 __ bullbullbullbull __ bullbull bull _bullbullbullbull _bullbullbull __ bull __ bullbullbullbullbullbullbull _bullbullbull _bullbull _bullbull _ 42 101 78 Eloontll Obio bull bullbull __ __ bullbullbullbull _bullbullbullbullbullbullbullbull_ 69777 _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull _bullbullbullbull __ bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 69777 Ei~hlltgteIlllImiddotOhlo _bullbullbullbullbullbullbullbullbull __ _ __ 31jg71lO M2fi7 50 142307 bullbull ___ __ bullbull bullbull _bullbullbull __ bull _bullbull- W31jg67

Oklahomabullbullbullbullbull ------- bullbull -bull -bullbull -bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ----------- -- middotmiddotmiddotmiddotmiddotmiddotiOmiddotmiddot7- - - bull -ioi2ii-UOregon __bullbullbullbullbullbullbullbullbullbullbull bullbullbull _ __ bullbullbull 31124 270lt1_ -Q

Frsl Ponnsylvanis bullbullbullbull _bullbullbullbullbull _ bullbullbullbull bullbullbullbull 12 774 H 74 8-14 57 bullbullbullbullbullbullbullbullbullbullbullbull _ _ bullbullbullbullbullbullbullbull __ bullbullbullbull bullbull __ bullbullbullbullbullbull _bullbull bullbull __ bullbullbull bullbullbull bullbullbullbull bullbullbullbull 87 619 01 o

Twelfth Penns~middotlvan[a_bullbullbullbullbullbull_ __ ___ bullbullbullbullbullbullbullbullbullbullbullbull_ 1 929 15 bullbull __ bullbull __ bull bullbullbullbullbull __ bullbullbull _bullbull bullbullbullbullbull _bullbullbull __ bullbull _bullbullbull __ bullbullbull _ _ 1 Q29 16 TwcntythirJ Pennsylvania_ bullbullbull __ bullbullbullbullbullbullbullbullbull __ _ ) 310 74 6 046 37 bullbullbullbull bullbullbullbullbull bullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbull _ bull bullbullbull bullbullbullbull 7 857 II Rhode Mnn~ _bullbullbullbullbullbullbullbull _ _~ bull bullbullbull __ bullbullbullbullbullbull_bullbullbullbull_ 1 105 ~7 3 074 88 182 58 bullbull bullbull_ bullbullbullbullbull bullbullbullbull_ bullbull _bullbullbull_ 4 8a3 03 SouthOaroHna_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull__ __ 22571 10460 bullbullbullbull ___bullbullbullbull bullbull _bullbullbull _bullbullbull _ bullbullbullbullbullbullbullbullbullbullbull__ bullbullbull _bullbullbull bull 535193 573224 South Dakoa bullbullbullbullbullbullbullbull _bull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull _bullbullbullbull bullbull __ bullbull __ _ bullbullbullbull _ _bullbull __ 400 00 _bullbullbull_bullbullbull_ 400 00if Tenosseebull _bullbullbull _bullbullbullbull bullbull __ bullbull _ 862 22201 _bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ 1667 200 bullbullbullbullbull _bullbullbull _bullbullbull _ 24939 FirstTexas bullbullbullbullbull _bullbullbullbullbull _ __ bullbullbullbullbullbullbullbull _ 21255 3t 801 lS bullbullbullbull __ _ __bullbullbullbullbullbullbull __ bull bullbullbullbullbullbullbullbull 3101443 8eoond Tes __ bull bullbullbullbullbullbullbull __ bullbullbullbullbull_ bullbullbullbull 2 064 00 273 00 bullbullbull_ bullbullbullbull _ bullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _bullbullbull _bullbullbull _bullbullbullbull ___ 2 337 00 Utah_ _bullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bull bullbull __ bullbull _ __ bullbullbull_bullbull __ bullbullbullbull 88 00 _ __ bullbull __ bullbullbullbullbullbullbullbullbullbullbull_bullbullbull_ bullbullbull bull bullbullbull _bullbullbull _bullbullbull_bullbullbull _ bullbull 88 00 V~rmonl __ bullbull bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ 309 __ bull bullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbull - 20000 _ __ bullbullbullbullbullbull 400000 510300 Virgoia__ bullbullbullbull __ bullbull bull bull -gt __ bullbullbullbullbull_ 8316 17605~g __ __ bull _bullbullbull __ bull bullbullbullbullbullbullbull 10000 --i-~- 13~3Ii 3107200 Washington bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbull bullbullbull __ 870 21 51 42i 18 171 24 _bullbullbullbullbullbullbull _bullbullbull bull __ bullbull __ bullbullbullbullbullbull 52 924 98 ~~r~o~~n~n~~ bullbull bullbullbullbullbull -- bullbullbull -bullbull -bullbullbull j831 84- middotmiddot---middot10362-iii- - - - - i2io463 ~~f-mln~-i-------------------------- bullbullbull _bullbullbullbull __ bullbullbullbullbull ~ 6980 _ __ bull bullbullbull __ bullbullbullbullbullbullbullbullbull bullbull __ bullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 69lO

I lPPlnO sn~bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbull __ _ bullbullbullbullbull_bullbullbull __ __ bullbull _ __ bullbullbullbullbullbull __ bullbullbullbullbullbull_ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbull bull __

Total bullbull _bullbullbull_bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ - 565 151 30 5 ~25 497 M bull 30amp5 526M 3 32B H 122505 148478 ~I 7M 95 910300042

TOTALS FOR SlAtES AND TERRITORIES COMPRrsIKG PART OFOR MORE THAN ONE COLLEOTION DISTRICT

amp~j~~i8 $528-17 12 --~i-085 975 95 --$3023ii4-78- ~ ~ i~i62ii37-85 mi~~l~~_~_~~~~~~i~_ 0-fl8r36- ---3~n~-~- ~~~~~~~~~~ ~~ ~~~~~~~ -~~~- 36J 1~ II tlfs~~~~ __ ~ [06 ~~ Now Je~y bull bullbull __ bull bullbull bullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull bull 2~ ici~ ~i -- ~34middotii8middot --i26ii68 42iiiii 2n r~ ~ New York __bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull_bullbullbullbullbull _bullbullbullbullbullbullbullbull_bullbullbullbullbull_ 397 705 13 1 052 942 31 31 788 23 1 125 01 bullbullbullbull _bullbullbullbull _ 43543 876 71 148-1 7112 82 Ohlo__ _ _bullbullbull __ bullbull bullbull _bullbullbullbull __ bullbullbull 3 687 60 105 495 OS 2 912 85 _ ___ bullbull 10 00 bullbullbullbullbull_ __ bullbullbullbullbullbull_bullbullbullbullbullbullbullbull__ 112 105 53 Pennsylvaniabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull_ 14 085 18 83 3W 00 bullbullbullbullbullbullbull __ bullbullbull __ bullbull __ bullbullbull bullbull _bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull_bullbullbullbull __ 97 405 Zl

rveshi~iltOi_~ 2 ftamp ~r ~ ~~ ~ -middot-middotmiddotmiddot~i7i24- -0025 -middotmiddotmiddotmiddotmiddotmiddot402-iomiddot n ~~ ~~

1Still wines per gallon (t6~e~ I aloollOllc content) Up to U per cellt 5 cents to 21 per ~nt 10 cent 1(gt 2 per cent 20 rents Sparkling wlDe- 2Jot cent por Jot pInt nrUlImiddot 61 daily Cllrbonated wines lH cents por pinL cordie] etc contaJn~ aweeL wine forllflad 114 oonta por Jot pInt l-

--------------- -- - - -- -~-

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l-Reuipll from specified 8Purees oj lntemal revenue i8cal year ended JU7lf0 19157 by collecUon di8tricl~ SI(Jles and Terriarier-shy_ Continued

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bull

FlnltNeWYOrlltmiddotmiddotmiddot middot_middotmiddotmiddotmiddotmiddotmiddotmiddot_middotbullbull _middot1 B~71OO1l4 bull lllOOoo 1014008_ ~669J ~OOOO ~ro Hamp9fM17I 1~2OXl81 Swmd New yenQrlrbullbullbullbullbull_bullbullbullbullbullbullbull_ JJOO bullbull _bullbullbullbull __ bullbullbullbullbullbull __ bullbull bull 1 670 4~ 18 7Zl M 100 ro _ __ __ __ 31 ~18 H 11 sm UO 30 ThlrdNwYorllt__ bullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ Il2a7Ii6M _bullbullbullbullbullbull 95834 184202 0000759 _ 800 ll349ltJ1lIl IlOtllrlll32 Fourteeoth New York bullbullbullbullbull _bullbull __ 7 176 BM 38 bullbull bull 1 233 3~ 12 080 73 lH 301 00 _bullbullbullbullbullbull bull 31630 7 33~ 8~ I ~~ 11 OO~ SO1l 70 Tntymiddot~tNeYorl bull ___ __ bull _ 321641004 bull _ 105000 500II82 343W90 _bullbull bull __ bull _ nsoo 32710382 37~7UIlO T~ntl--Ighlb New york B 121388 61 ___ bullbullbullbullbull bull 160000 688394 SO 011 2ll I ~7 00 8 18BH1 81 8JlOl 24~ 86 NDrfhCalUlia_bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull _ 36630000 bullbull_bullbull bull 10000 ~23341 3B42561 -middot---middotmiddot-3i~7- 20 1lJ8Ji2~~ I 617BG1~0 NorlhDnbllabullbullbullbullbull __ bullbullbull __ bullbullbullbullbullbullbull bullbullbullbullbull 5IJ601 IOn78 8~~ 3~DHl~ f5UOgtliI J11t Ohio bullbullbullbull bullbullbullbullbullbullbullbull 7 341 301 42- - -iiiiiii7- 2 tI7 53 36 118 69 ___ bullbullbull __ 77 00 7 Ml tl0 21 M 1t7 213 sa TenthOhlo __ bullbullbullbullbullbull_bullbullbullbullbullbull 2roB007OO _bullbull 100000 l97426 2~~OO41 bull CJ200 2rl~03~3 2IWlHII63 ~1conlh Ohlo 1621400 DB bull__ bull__ bullbullbull bullbull 60000 288ll25 26 897 ~8 __ bull __ ________ 2520D 1 OM02 ~1 1731 m M

f

~~~~~~~~~~ 8~rl~~ ------- 1i28 lki~~a tm~ ---------~- 1~~~ Bml~i~~ 10~~~ret~~ Or~~on_ _bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 6137887amp ----ii7-~(1 50000 489107 4802040 ------middot-20-00- 9640 M7J5Dl~ 1D1tWI49 Fillennylvanl~bull _ __ bull __ 1~L12U~21 bullbullbullbullbull_ 377023 8088278 9433777 __ bullbull_ bull 0000 l~OOj~lD ~2118IjIJ(G Telflh Penuylv~nla 5 95781amp 75 33SS79 12 Z77 38 6529730 bull_ 23~ 00 003901622 t 213~Dl 49 Twnty-third Ptnnltylvanla__ _ 10110 833 ~2 middotmiddotmiddot--SOQO() 188002 37001 21 744230(1 tw20 10 225 627 01 2( l6l 304 M Rhodolglnu_ bullbull __ bullbull _ __ _ 2Q7131l40o _ 00167 120314 178665 _bullbullbullbull bullbullbullbull _ 8880 207~12281 3119039B3 BIlllth Carolinabullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbull bull bullbull__ bull bullbullbullbullbullbull 372001 00 Q1785 _ __ bull ~ ~ 29000 _ 6-1 g56 80 1~8 373 00 BIlnth Dokot~_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_ 30731 2l) _ _bullbull __ _ bullbull bull 5001 7( 28 S2210 bullbull _ 600 M 621 16 91 M~ M Tnnesee_ bull bull _bullbullbullbull _ n~ 44500 bullbullbullbull 1iIl000 56-1BBO IJ 6J() 5U ---- amp00 6800 811257 30 B~1 D2 Bil First Te~fI3_bullbullbullbullbullbullbull_bullbullbull _bullbull _ 3174 g70 31 bullbull -- 10000 lOO1lO 22 614 07 96 Ht 9~ bullbull _ __ ___ _ 12000 3 29~ 155 31 31105 ~12 B1 Seoond1exll _ __ bullbullbullbullbullbull bullbull _ ~M0031lO 30000 1067600 1l-l21191 bullbullbullbullbullbullbull __ 1200 MO 60S 77 9321Q7(l Utob_ _ bull __ bullbullbull _ MI 050 (IIJ 20000 2 M7 3~ 17 571 16 bullbullbull ___ O 00 ~11 37~ ~8 131 990 ~(j

Vermontbullbullbullbullbullbull __ bullbullbullbull _bullbull __ bullbullbullbullbull __ bullbullbullbull_ 0700 _ __ 139ln 627~~5 bull __ _ 14210 G00701 62OM67 Virginia_ __ _ bull bullbullbull __bull__ bull __ bull 72923250 _bullbullbullbull ___ 7l00 fj57401 85$ld~ bullbullbullbullbull __ bull __ 2000 82209810 122012402

~~t~[y~~ 3~1~r~ll--middotmiddot-middot--~~~middot I~~~~ im~~~ ~1g~~ __ _~~~- 13~ t~~~mM ~~~g~~~ Wyomiog__ ___ 20g ~6917 ----middot---10-4i 9~ r 313(60 ~~ ~~ 2 M8ll 30m ~~ ~ 31 ~M ~~ ~~

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COlllioD dislIicl~ Excise t8x per I-----i----i==--T---------------- AIlIlquor

barrel of 31 lMal Irom tBr~S tolalBrewers ]3 Brewers WO Wholesale RelllildgtilonIBil ~Blro TemptJlry fOnnMIklt1 InIItt io 01lt1

gallons $5 than 500 harrell or dealers in In malt ~~lor-lt jn ]~urr tll-

n1~a liql1or~borrels 8 111Oro a yesr formented liquor M maTliluo

$50 per yoar IyelOr ~ ~1oo malt liquors l~rg $20W rr year 1 pumonlb$~pery=

1395 172 23~~~~~~ -_ -----middot$iOO~oomiddot $~ 320 MI ~211 500 34 MB3411022500 ~ZIOI545 S1210~1lll~345 28 7 U87 C7Arta _ __ bullbullbullbullbullbull _ -$i2~OO- lZlrr096251 ~O 115Zl 14--------- ~ 700 89 67 16L 09 1 120-67FirJt Californiabullbull ___bullbullbull 4amp00 75972 O~ 12f5J~~18 900176 ~7 7000 252444- 18 U28 34Sinh California 7~ 743 56 14488 1682684ZlI~0229 -__ bull __ _ lmsS gooa 17037 ~ tH e~ Q6Colorado_ bullbullbull bull 12920 M 46 TJO 63 2000 331l 001369 2lf 25 4 283 082 00 ll ml GroG I~ ~M~ ~50 00 -__ 5(l 00 251 67 5 19~ 4~ 21 61ii ZIConneetieut__ bull 100000 2000 1 197171 O~ 1 888 ~[Itl 08

370062 ll 92~ 82 6960504Delaware bullbullbull __ _bullbullbull __bullbullbullbull __ 00530 2 728 ~S7 lG a ~35 7(_913 S~ G7Q17 117336I gt87 004 3~ 10000 laquo00 3958612 71 2051r 62500 4 0~6 60 29 81~ 37 1amp3( 3000 I (22 030 8~ 18~~Z80~1~21 1lS 7~ 10000 4310~2 M E19 79319J07m 6400 65~ 90~ M 708 ~12~67~ flO 172Ml 2 3~a Q7~~~tlIJ~~~~~~~~~~middotmiddot 1M 700 ~7 00 322 M5 47 4amp8 28~ 4~H1M 5 7~J 35 1908615la~H~~I44 18n00 2800 lBII 011 51 21991246Eighth rUinol - bullbullbullbullbull -- 3 5ll~ rill 3971387 20 318 8~ 80 00~~J9QI~7t lO43 3 308 00 I~0IU51SJ 17 7ga 34S 61 10 ~G5 2ll~ SB 5730

201000 26 9~ 30 23411147 70737 5B9219331 B4 2)~ OOi 92--middotmiddot-middot-40-00middotI ~Ir 67 136-lSS1 4827056ar4H25 5772 74400 10 72J 611 22 4323791136~~~~~~~~~~~~~~~~- __ =00 163[3 rl4 101 2Il7 47 2 157 52 3000 13311 1051 SOO 00 I lll 280 28 Kentucky bull bullbull ------ bullbull - --- bullbull 11037g5 12180216I 700 ~~~~ 30800 HI ~B5 2Il 17872067louislal1l bull g 8iI2 amp1 00 21 7n~OO71~131 00 481712158 i40243~116aMalne_ bull __ bullbull --bull - --- shy 7 7Il~ 82 304U757 21230 3 11M 4~B 10 6518 6H 383625 Q7 H 8e2 39 800 48 (nG 36 ClI79012~~~~siiimiddot--------middot -- - - g-~tn~ftr shy IQlQ17 13 7SI ~5 70080 amp1 8l000Michigan-- __~~- 15 O~2 4W 67

104990 7001 04G 08 31 W 119 87I 771 2~ OIl 13 17 ()(K 22 WOO 24411 82 6 113 amp19 ~I lv 094 lHi 85~ld n 35771 or 18217422UiesOtllj ---------- 12 6l)31Sr9 6 170 20 10172 (183 07 20 025 037 03672 l 3M 00 314~J7S 19586718 14409 81280F 1 JlIFP --bullbull --bull---------- ---- shy I~ 001 001 W H 2391l3 85~ ~7 (H 5904SB~ 1607 MOO8iih Mrun---bullbullbull --- bullbull - bullbullbull----- 14 7~2 42K liB 45103M QbM8O152500 II 5l~ 88 1O~052 80MontRDa un___ l 41~ 01-1 fgtQ 211410 HBJJ 6~7 62 15 Q25 051- 00CQI r7 ~~~7 7~ ~ (OM 82bullbullbullbull ---- bullbull --- _ 92 (10l 00 ORW I M7 654 91 2744 TOO 2~02L~2 I 1~~2 n 07 17~~~~ra- --- ---- _ 2igt3 ~~o r 2270 9397[400 1008 CH8 t2~n()) 934106 471I308N fJa -middot-iijmiddotmiddot-middot-middotmiddotmiddotmiddot-middotmiddotmiddot ----------- W~ 7lH5 1400 232029379 2 437 579 5530000 1~oo4~ 4 ampt 12Flew Nllmp re __ _ bullbullbull ~2~~fl1YI 0 34 11)41813 HO 040 2410000 1 Q17 82 22602 J() -----_ _--- __ _Flli~ New ~ersey----- - fZ Sf 75 2711 974 71 2811 in 6130000 10 JllCgt 12 3 20 88 --- _ 826-00 ex 00bullbullbull bullbullbullbullbullbull _bullbullbull __ _ 2 0 D 00w Mew ey__ _bullbullbull HIgtJl ~I 20 8l7 roM 7~ I ~411Bll71145831 101311 rgt 7 87~M - bullbullbullbull -- bull ~ 874 24 H 546IlOO 89 28005800 iii00 2~tO 1216 00 -- bull ---- bullbull -__ 200 697040 6 9flol 6

--

TOTALS FOR STATES AND TERRITORIES COMPTIlSINO lART OJ OR MOnE THAN ONE COLLECTION DISTRICT

AlltskB__ bull ____ bullbullbullbullbullbullbullbullbull _____bullbullbullbullbull _ ______ 826936 25 California_ bullbull ________ _________ bull____ 13 21J 038- 7~ District 01 Columhla_bullbullbull __ _bullbullbullbullbull _______ 455 H31~ IIlinois___ 19 1~3 004 IS

II 617e30 77MlllyJanrL_MisllOllrl___ _______________ ___ 16 1~1ll53-18 Naw Jersey_bullbullbullbull____bullbull _bullbull __ bull __ bullbull ______ 15 107lJl4 ~5Now York _bullbull ____________ __bullbull __ bullbullbullbullbullbull -H 270 eoo 66Ohlo_ __ ___ bull ___bull___ __bullbull _bullbullbullbullbull ___ bull ~o 161 616 M Pennsy)vlIllia_ __bullbullbullbullbullbullbullbull _ ____ bull_____ _ 31001 3111 38 Texa bullbullbullbullbullbullbull __ bullbullbullbullbull _ _____ __ __ bullbullbullbullbull 3 000 003 31 Wllblngton_______bullbullbullbullbull_bullbullbullbull _bullbullbull ____ I 132 450 8ll

-------jiTJOl) ------iiiO43 -__ - _ _

IS67 -_ - _shy__--___ ---_

80000 100 00 B7 ro

200 ro t13713

200 ro Ii 67a ~a 1 1l~17

0 middot~2Ja C7 l 71l 31 ~at1 58 4 ~18 07 9 1l4~ 04 120000 1 Ill6 lIB

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~~1~~~~_~~1~-- - ---- --- -- - --- ---- --- - ----shyOrngoo _bullbullbullbullbull bull bull bull _ bullbull__ bullbull _bullbullbullbull _ bull bullbull _ bullbullbullbullbull bullbullbull - ---24M~OO- ---------24~ iio Flr3t Peomylvaoia __ ___ bullbullbullbull __~ ___bullbullbull_bullbullbull _bullbullbullbull _ _ _ _ bullbull _bullbull

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Bouth Oarolln ___bullbull __ bull bull__ __ _ __ _bullbull bullbull __ _ _ _ _ __ __ bull __ _ ___ _ __ bull__ Bouth Dakota _ _ bull bull _ _ bullbull _bullbull _ bullbullbullbullbullbullbull _bullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull bull bullbullbullbull __ _ IenD~ssee _ _ bullbull __ bullbull __ bullbull __ bull _ __ __ ___ _ _ __ bullbull __ bull bull bull__ Firnt Texas_bullbull __ _bullbullbull _bullbullbull bull bull __ bull bullbullbullbullbull bull bull bull bullbullbullbullbullbullbullbullbullbullbullbullbull _ _ bullbullbullbullbullbullbullbull _bullbull _bull _ _ _bullbull __ _ __ bullbull __ bull Seoood TaxflS bull _ _ bullbull __ bull _ bullbullbullbull _ bullbull _bullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bull bull 22 50 Utah __ bull bull __ bullbull _bullbull bullbullbull_bullbull _ _ ___ __ _ bullbullbull bull__ _ 1000 1160 VermOD bullbullbullbull__ _ bull bullbull__ bullbull _bullbullbullbullbullbullbull __ __ _ __ __ bullbullbullbull _bullbullbullbullbullbull_bullbullbull_bullbullbull_bullbullbullbull __ bullbullbullbullbullbullbullbullbullbull_bullbull __ bull bullbull _bullbull __ [rglia _ bullbull _bullbull _bullbull __ __ bullbullbull_bullbullbullbull __ bull __ 01100 0000 _ Wosbi~~ton __ ___ bullbull __bull__ bull bullbullbull _ bullbull __ bullbullbullbull bull __ _ __ bull__ bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbull __ bullbullbullbullbullbull_bullbullbull_bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull 11731iO 8400 Wt Virl(l~fa__ bull bull bull bull bull _____ __ bull ___ _ _

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______________________________

------

TABLE I-Receipt8 from 8peeifitd 8DtUU8 Df inleTflal revcnve fiscal year ended JUfIC tiD 1937 by ecllcction dist6cls Sates and Territorics- ~ Continued

NercoLoa

Collection di~trlct

Oplumcoca leaves etc per olInce or

fraction thereof I

~

Acceptod orI ______middotT_~_re ------1 Opium or ferSlnoomproshy Totalrom derblanks m~~~~iorn Importers Dealers in nllCtltle

per hunmiddot vIolation o( manufae- Wholesole Relan dealmiddot PraclLlon Labomshy ~~io~8~ La~ drlld $1 the HarrIson tmen and dealers $12 ers $3 erB $1 tarlesetc re~rR

Nercotle Act compoundshy bull I tlon er_ $24

AlabalDll_ ____ bullbullbullbull _ _________ ____ _bullbull ___________ $(BOO $191 80 $6000 $2400 $2~2 70 $2 3~l- 93 ~2 493 8( $1740 $5 ~~7 G9 Ariron- bull__ bull____________________ bullbull __ __________bullmiddot _ __ _------ ~OO 621 ~3 M535 2525 IM5732000 COO ----$iooshyArkmos __ __ _________ bull ----

12~ 00 GBOOO ~2 00 118448 1973 G3 10005 1l5 311 ------~8~iio------------_ --middotmiddot----ii-00 lSi 00 ~722 55 ~G38 88 4) 2~ 10~~1 (SFirst California__ bull__ bull -__--___-------_-------- 30310

middot----i~uoSixth Calilornia ____________ bullbull ______ _____ _____ ~ Moo 14 228 B930060 1 2to 00 0000 70S 00 6 ~70 29 6 135 ~O

Colorado_______bull -____-___----- IHOO 128025 3300

310 eo I 1iltlG 80 175100 el 20 iOSSM-----2~00-------------- _----_shyConneetient__ bull __ bull ___ _ ________ bull __ __ _____ 1M 00 17600 48- 00 26100 263115 2 593 01 121 35 6991 51

DelawIr(l______________ bull -middot---middot---ii44- U~ 2400 1200 30~00 ~M25 452 711614-___----------_ ---shy

Florida __ _ ___ bull --__--------__-__ --__--__-- middot-------7328- 19280 21000 18000 2 ~51 52 192995 H8W ~~12 77 ------2i~OO-Goorglabullbull__ _________ _____ bull ___ bullbull ___________ bull __ 2a7 0 4 2aO 15 541 GO 287529 255198 OU 4240 1004025

Hawail_ __________ 1-00 577 00 4800 0000 4~ (5 3Ql80 ~m 110028---_ __ _--------------_----- 73 r~il 7~ 40400 000 1 076 MIdaho_bullbullbull -----___-----------_ -----__-__-- ---middot-i5i800- 31 80 4S000 -----222middot00- 5700

759202 8 224 2S 4~ 00 1939845FifOt Illinoisbullbull _________ ~~

iTl15 71100 ~O~OO 00----__------------ 12(165 80453 Indiana __ ____ __ _ 904080 2517( 77500 15100 HO40 3 ll-S9 7~ 434452 00 24129 191U(iO EIhtb lllinois_____ bull ____________ bull ---___-----_ 5735 14710 OJ 557 00 ~OO 3134S 20039 2791 91

----___--------shy361000 8500 51100 2 5a5 ~O 322160 24000 1042620Iowa___ bull ----____-___------_- __------- 3150 I~G 20 00

KunllS_ __________ -----___-------_ 00 101 70 61000 3300 22200 28i963 24)705 9510 5UO O Kentnekl__ _ _______________ bull___ MOO 18070 358025 3600 27000 2 4(j08~ ~~26 38 17U49 9 4Y2 zr-_ __------__shy 07(079Louisluua____ _ ------_-------__- -----_ __ _- -----_-__- 13050 90090 4800 IUOO 277315 23li100 525 2a493 Maine_bullbull _________________ 1200 I I)f(l 30 I 19G 60 00 22950 26~000---___------_ - 7470 5000

middot---middot2W~00-----i05~ro- ~M 61558 -130 75 3 441 ~9 433014 00 35100 9 97D 35Mary1and ___ bull --__------------_- -----__-------shy42972 1 ~09 00 12000 [7071 63-1552 7 t47 53 1618 176~ 1819507Mamchusetts 1173 84__ _ bullbull ------------------_ shy an791 r 525 63 910 lJ580 2205488Michigan ----__ __ _-------__---- ---_ __ _------ 051541 37047 151191 28400 77775

Minnooot8 ___________________ _ __ bull_______________ 00 218 (lO 140000 ltamp00 312 00 3480 M 303750 00 2L2O 8~1 a~

128 ampJ 0 13380 14M 1423 al 17I9(i 35l100 ----iii~3M_21 IQ4 W 2 610 00 bullbull-iiii_O(( 3l500 3 101 9 3 205 ~2 nro 28928- roM~liM~iiC

17730 115000 7200 207 ill 2365 27 21l40 roll 00 lH 7~ 710522Sixtb Missouri -- ------__-__-------------- --__Montana ____ 3UO 51OO 3r75 84GH (gt8881 1025 2 101 6~--___---------------__ -----------shy_-------- ----middot-48_40middot 1O~ 40 1 0r5 00 00 8l00 7r25 6 43S 91Nebraskn ____________________bullbullbullbull ____________ _bullbull _ 20711 57 1 OJ2 29 Novada __ __bullbullbull _ 10 00 1300 2~ 00 17000 1M 7 00 ~24 01

--_ _--- ------------_---------- -middot-middot-middotmiddot-7100- ------------ 149160New lIampshiro _________ _ bull__ ______________ bull_____ uoo M51~ 671l05 115 2lJgt0 m __ _-------FLrst New J meybull___ bull_____ ___________ bullbullbull _bullbull_ ___ bull 4100 1 400 23 1an13 1125 300l6GM -----------_ ------24~00-Fllth New Jersey_____________ bull_______________ bullbull __ ~ 21 35 988M B2020 3~0 25 15617 9G00 3 70~ 10 3 71025 New MMlco_ _______________________ bullbullbullbull __________ ~ -00 33020 (1)8 76 -M

9OlXli 7ll ------------- 00 ------------ ~

F(t New York __ bull___ bullbullbull _bullbullbull____________________ ~ amp1100 ~oo 7326 29 e le7 00 1300 lI8nI1Second Now York__________________________________ -00 0040270~ 9710 10200 n8-60 IlOO07 83077 21 iO 2891 Il4Third New York ____ bull______ bullbull ___ bullbull __bullbullbull ________ middot------300-00shy

New York __ bull ______________________ bull___ 10425 10740 7200 21600 300900 6 7RI 00 1700 9 ro6 81 FmlrtNlith 2 goo 11 31430 2W00 372 20 ~8ro 38 ~ 600- 54 00 37 ro 13mo03Twentymiddotfirst New York________ bull___ bullbull _____ bull________ 41~ 70 ]2600 00 11100 21200 1207 a5 I 1J ~O=00 7G 31 4 624 7~ Twentymiddotei~hlh Ncw York___________ bullbullbull _bullbullbull ____ 33B 75 17700 2935 00 11200 ~OO 261(02 ~ 958 M 1940 935932Carolina__ __ ______________ ________________ --middot-Too-North ----___-_- 21200 2835 25 ~7 60 ~O B8 2471 H 4u 72 823G40North Dakota__ _______________ bull__________________ ------------

~~--__--------- 31 30 BOI 11 58910 00 I 513 65First Ohlo bullbull__________________________ _ ___ _ __ _ -------ii05-oo- --middotmiddot-16800shy333 GIl 12850 2~0 00 J 713 23 2 1O~ O~ ll-SOO 5l21l3 Tenth 1520 7570 11330 middot~llXl 19700 100714 lm2ffi 3 240 94

Ohlo______________________________________ ______________ bull_____ bullbull _ _____________ ~ Eleventh Ohio ~~ W 22500 00 271 00 150700 I 71lQ 75 10240 4 1jOIJ l5

El~hteonlh Ohio ___ bull 29821 269 70 I 527 05 =00 a9375 302745 3891 46 80 ~O 1029592 OkI~homa__ bull__bullbull___ _bullbull __ _______ bull__bullbullbullbull _bullbull ____Oregon ___ ___ ________________________________

_ middot-----middot--60- IfQM 415-00 00 2784Il 2 G31 tel 20HlJJ 120 9~ 5 717 09 125 50 8amp100 gt00 241 roo I roO 24 133470 1000 4 2m 01

FlTst Penmylvanla____ bull__ bull __ bullbullbull __ bull____ bull __ ___ bullbull ____ -----4~00-7 9B5 68 000 132amp00 0- 00 eoo lJJ 7 519 B~ G 852 66 UOO 25 27999Twelfth Penmylvanla ____________ _______________ bull _-----__--- 12000 27000 170 00 203255 ~189 00 00 4781 55rwenty-third Pennsylvanla_ _____________ bull____ bull __ -middotmiddot---n~oo-=00 111790 2ro00 3 9ra 511 e7 ~9 1Qoo 18Rhodo [sland ______________________________________ bull UOO 140 10500 7200 PliO 10 87420 4900 2lel5O South Carolina _ _________________________________ ~ w ro 18B 00 I 7ot 5~ 1 075-05 151 10 3004-20-------------- -----------77- ---_-- South Dakota_ ~2 RO 1M 00 0~2 4~ 688- 80 ]9M 1 729 37Tenn1Slee __________________ ----middot--54960 ------71-00shymro 1125 01 32460 2 61 Z7 2 7fAl 06 IJrlM 761168First Texas ________________________________________ 00 _------------ 23120 l 302 (jI) bull 00 3fl4 lJJ 407598 3686 lQ =00 9B98 09 SooondTbullbullbull ___ bullbullbullbull 306 se 24620 15000 00 47G00 5917M 3 771 30tL 00 11 108 30Utah_________________________ _____Vrnontbullbull _________________________________________ _----------- 41 ~O 35100 -_--- 121 50 394 75 O~W 31 ro 1 ~OB 21

~2 ~O 81500 00 378 11 S71l 95 lWl~ 201213Vlrginia___ bullbullbullbull _____ bullbullbull _bullbullbullbullbull _ ___ middot--------6-00- -----------shy-___-_- __- 210 BI 29050 00 24400 i 000 31 2761 10 ~ 00 519 7~ ~121 llGWashlngton ________________ bull___________ bull______ bull___ ------------ 143 ~~ 2937 Oll 3~G00 - 2 389 89 I 9Q1 3S 3207tl 8 118 74Wost Vlrginla_ ____________________________________ -----------shy

11530 1~B1i00 H400 1271 50 IB9208 87 ]~ 4 9l5lIWlJconsin_______________ ___ bull______ bull____ bull_________ -------------- -----------shy3316 221M 1212 50 ~OO 25200 l 012 GIl 363970 13970 0 ~109 ZJWyomlngbull _______________________ _______________ bull -------------- I~OO 10000 ------------ ~800 ~13 6li 24il 10 00 72325

Philippine Island_ ------------ ----------__ -_-_-_--- ------- --__-__shy

Total ---__------------- Us 920 46 10 7M 00 fJ81673l 22462 16211 73 10081580 16721326 middot5878 707502 673 ~n 81

TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE TITAN ONE COLLECTION DISTRICT

Alaska ___ ------___ _-----___ _--_ $7750 00 ~14l-4(1~ ~ ~~~Colilornill__ ________________ _____________________ -middot-----$4660 00 ---middotiioo~25-917 SO $151310 ---middotii4400 -ii-ooioo- 1029234 1077438 $loo 24OOOHDistrict 01 Columbia ___ bull_______ bull______ 7500 178 75 10n80 151750 1700 2002 05Illinoi__ bull____________________ _________________ -------__---- 00 --middot-i~iio157635 6lR 25 328800 27000 00048 9 6g 90 1l01619 17165 27H3IB Maryland __ -_ __--_ --____-- O~N 17~ 80 616 18 168- 00 25200 2399511 2 821 tl4 00 33600 707730Miourl __________________________________________ 1Q32133 37180 366000 2amp100 61330 6~8722 5IM42 00 W726 3(103382New Sersey__bull 00 5674~ 14500 34025 lBO17 14000 6 171 33 508338 ~OO 10180077New YOIL_____________ 961950 131570 611300 7illlOO l 651 40 1902611 22171 32 00 18~ 61 00586 70Ohiobull ___ ----------__-- 1151 59 577 10 257035 53365 110235 791482 g ~58 7i 34926 2366774PenllSylvania __bull ___ ______________________________

8lJJ7B8 ~ 271200 ltampgt00 middotJ12O20 13 S28 00 l~ fA5 8~ 00 11340 jO (lla 7lTexas_ __ _________________________________________ 30835 ~77 46 1~i25O 00 ro 999363 7 M7 3t 59896 21OgG4li

Washington ____________ _ --____---- ItO 75 2lI3706 __----_ 33600 2 31239 1 1l2Il 35 32079 7915-3-i

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2002llM UM682 19237 U 979490 33

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~e

~ YlrlNampwYork _______ _ Zl~ 411 18 1Z63H36 22333 38 19 Zl719 42OM (3 48057 03 621 21 lOll O~ _- _ SeNlnd New york bullbullbull 21liii-87P7jmiddot I 852 95 e7 346 teo SII 3372 72 411)106 138l~I~ 61 69688705 3 7G3 11 2middot81775 3304138

middotmiddotmiddotmiddotmiddotC1jiiill Third N~w York ________ 1115l~189 3 (ISO 212_ g8 194718 26 4 glO ~35 74 19319765 4297933 136 Wll 74 2047042 49471 100870 7-1 ~url(otnth New York __ Z ~I ~1011386 ~ 130 QD 273916~ 215721 12920 92 ~1~ 75 M17S 73 8S-81

Twenty-fun New Ynrk 4r02 St 5113 ~8 1 70904 2 30 23 1182 ill ---- --- 1789 134548611 ia6--i7G-jg --_ __ __ 5233302 TWBntymiddotei~htb Nampw

Yrkbullbullbullbullbullbullbullbullbullbullbullbullbull ___ ___ - 1l2 ~o 0 LJ 193 Q5 19 11111 M 13m91 3MS3083 1102403 18153542 -----__-_ - --_ __ 538 537 03 North Car~linampbullbullbullbullbullbullbullbull 20)7 92 H80 29 il -____ - ___ _ --__-__ __- __ North Dak~trL bull __________ 1101 n~ 9~First Obio bullbullbullbullbullbullbullbullbullbullbullbull_ 166529 M 6I6G61 -i-~i-j(iij_7iimiddot 10 81~ 7ii 2lti ~92~ilmiddot i59 i759Omiddot bull j i02 75192- bullbull 237838 iii - ---2til Tenth Ohio_________ __ ----- 7 97n 31 raquo143 T ~I~ 7 Eleventh OhIobullbullbullbullbullbullbullbullbull __ 1173086 1 (11)6 11 7S01Jl 5~~~ 2Jgn~ ~~~g ~~m~ middotmiddotmiddotmiddotmiddotmiddot682ii4- bullbull __bullbullbullbullbull Elghleonth Ohio__ bull ______ 171696700 H 753 If ~2 n 91 33))lt 3~ 22 74~ 21) 23 17066 1613521 08 17976375 5263 bullbullbull_ 158 (3 Oklahomabullbullbullbull_bullbullbullbullbullbullbullbullbull _ 7 D12 09 32435 2 331 86 5~5_~~ 1343 bullbullbull_bullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oregonbullbullbullbullbull ____________ rH_ 38 323middot QQ -- _ ____- _shyFirst PennsylVllnia_ bullbull _bullbull WI 381 24 22346 65 53SOli27 16n1109 middotmiddotmiddot9ji1i5~2~ ttl795 15787932 I nO 05 8800 bullbullbull _bullbullbullbull _bullbullbull

~2G6 76 1249_ 08 ~ 500110 Iwolfth Ponusylvania __ 171078 526_ 60 2 4~18 I~ lJ4_~4 43JU~3S 195 658183 ~wen~ymiddotthfrd PonDsylmiddot

vama _________ bullbullbullbullbullbullbullbullbull --- - 2150028 4310 i3 1511~ 81 2~7U~ 103 nl 72 2 ()(l8 06 87054 bullbullbull _bullbullbull bullbull Rhodo lsland ___________ 30 255 ~O SOllth Carnllnabullbullbullbull ____ bull __ 187 ____ _- 011 8~ U69 411 07

______-- il2O84 8 O~ FIl 9~ ~O~Q 32

SoutiJ Dakota_bullbullbullbullbullbullbullbull ----- 127 81 - 61~13 TennMSe6bullbullbullbullbullbullbullbullbullbull __ _ 71 50 69 21372 (3 38 f3 - i-265middotii~middot --- ---- ---- -- --- ---- middotmiddotmiddotmiddotlS770-5S- bullbullbullbullbullbull ~ ~

Firsl hxllSbull_bullbullbullbull _bullbull _ 4720 6 aoo 12 I IllS 17 ~64 ~~73~~ bullbullbullbullbull __ bull __ a318M 24897 _bullbullbull _bullbullbull __ bull __ bullbullbullbullbull _bullbullbull _ 8ocoud TexllS ___ ____ ---------- 0042643 1911 37 (197 (3 I (~G 4D 3n 62 1SQ 10 11 601 43 _ bullbullbullbullbullbullbullbullbull _bullbull __ bullbullbull bullbullbullbullbullbullbull_bullbull _bullbullbullbullbull Uah __ bullbullbullbullbullbullbull__ bullbullbullbullbull_bull _ 11475 09 12080 middotlOSlB~ l145S9 431 Vermont__ bullbull_bullbullbull ____ _bullbull 113 42 6 BO 18413 ~~ 04 -bullbullbullbullbullbullbullbullbull--- ------ T61middot 13821 70 bullbull-0middotmiddotmiddotmiddot-amp6- ~~

-middot--middot-middot-8ii5~ ]lO ~o bullbullbullbullbullbullbullbullbullbullbullbull_ __ 2 950 14 _bullbull bullbull _bullbull _bullbullbullbullbullbullbull_bullbullbull __ bullbullbullbullbullbullbull _bullbullbull _~~~~~iton~~ 205391 71 20 1169 ()(l 141462 19 P31 00

25 8li 09 21166 5~37 tl32 01 202 t7 4~7 28 1683611 4 H _bullbull __ bullbull __ 0

Wet Vir~inla_bullbullbullbullbullbullbullbull 27582776 W Tll 70 17058 2707 11198 bullbullbullbullbullbullbull 0M563 bullbullbullbull_bullbull __bull bullbull_bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull Wisconsin bullbull _bullbullbullbull _____ bullbullbull 748 611 67 2121235 (11-119 2~ OiPomiddot 815 ~O 2t amplaO IS tlt7 S8 9910198 bullbull _bullbull _bullbull __ 11711 Wyomlng__bullbullbullbullbullbullbullbullbullbullbullbullbull 00 lG57I 42~2 I~ 20 PhilippIne Islands_ bullbullbullbullbullbull -- shy

1OcCCICcCCIOCcCcICcc I~m coocc~c+o~c~c~c~~~oc~ oocmiddotIO~~CC~40~70~C~ oo~cl~~~~middot~~middot ~~~~~~~~~ ~~~~~~~~ ~~~~~~~Tolal bullbullbullbullbullbullbull__ bullbull_ 6110006415 1167134941 6MI83lQ8 ~Ql9 tI8Il 3t

TOTALS FOR STATES ANO TERRITORIES COMPRISINQ PART OF OR MORE TIIAN ONE COLLECTION Dl6TRICT

Alaska_ bullbull _________ __ 7471JJm--$1633-66shy middot-iiI52387imiddot181624 Q7California bullbullbullbullbullbullbullbullbullbullbullbullbullbull iioo-522-73shy508 2110 07 $7581628 524140 617746 38_ 10Ditrlct of GOlumbla_ bullbull I 3O~ 91-- - -- 310779

100001 12 172613346IUlnolbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ ImlIG78138631 54 1 M2 lOS 87 ~~~ 40 3f Maryland __ bull ______ __ 7 81U_ ul 21403 6 6 769 63g008M72563 ---middotmiddotmiddot-i3127middot69 93 55 1054007MiSlOllrLbullbullbullbullbullbullbullbullbullbullbull_bullbull 17037Q20 438 415 08 37141334 Now Jorsey__ _ ______bull __ lJ 008 2-j lI 19 77 1380901 1933373 113 I 83~ ~~Y 77 I (II YI5 16

27078099 693201 02New York bullbullbullbullbullbullbullbullbullbullbullbullbull_ 34221JJQ4G 697 M713 50159H3~53836Tl70 O~lobullbullbullbull ____ bull _______ bullbull 1715 3U 21 5185674 48 7U 82 20943105188J~n 14 71~IZ3H

~1 877 3a 106045amp 80 1InmyivtYlfabullbullbullbullbullbull 27 6S3 98 8t 802 271~ 508 30 3 lI)jM 76201 959 79 32262Te18-- ___ bullbullbullbullbullbullbullbullbullbullbullbullbull l7O2ll5H211

Washington_ -- 1414_ 52 101lt191 5132 OJ 20247l5 391 71 2O9l3 89

-_ __ $39632 70

-----_ __ shy68974846shy

21330 --

_P~GP 2946356

379156190 652 802 60

10010 41l728

__ _-_ shy$61676 as

19Z43 2 amp57985 68

f 6H 03 1l3 859 62 137roO38

130168400 473951 97 267661 87 1(91809 16836 11

middotmiddotmiddotmiddotiiWlO-middot l3 38

(8459 amp 1~2_ 8tl

21 144 4Z 541[)l

lOll 75l 63 73807

381501 248 gy

414

middotmiddotmiddotmiddotmiddot$25-P7middot - _ - -

339~ 2

~5960 - _ _ _ _

middotmiddotmiddot$IiPla-61

middotmiddotmiddot6ii4iimiddoti9 -----79iis

13341 823~ 98

151 _ -

~- - - -- --__ -- shy~ ~

1937 bll collecliorl dislids Stale (lnd TerrilorieA-TABLJ l-Recdp~ from specified ~att1CM of inemlll relenlle fi8calllM~ ifld~d JUM JO

Continued

Collection ~Ittricl CheiggUm 2 II

cont

Condy(delinquent Lax Iepealeltl

Meyll19Jl)

Alabama_ bullbull ------bullbullbullbullbullbullbullbullbull -bullbull - ---- bullbull - bullbullbull ----Arlwn~ bullbull _ bullbullbull bullbull _bull_ - bull bull__ bullbull IJ~nCM

8S 3l0 61 ~f~~nC~jflbullbull - --- ----ii2ilii2ll - - - -$1 jji ii- ------$40067- 13~66i7~4

2Iou9523~2SIltlh Californiabullbullbullbullbullbullbullbullbullbullbull bullbull 13 05 3~ ~ 303 77 620 UO 13Colorado_ bullbullbull bullbull_ _ bull__ bullbullbull _ Connocticut __ bull 17416 t8S3843M

HS220M 8il2t9tO~tid~-_------ __ - - -9-iii i760

1003 770 2llargie bull __ bullbullbull_bullbull __ bull bull __ bullbull _ - ---- -bull 127 7m 22 H~weil __ _bullbull _ bullbull __ bullbullbullbullbullbull_ bullbullbull 0_

107~J2~~~~~Olljlii__ _ --4555Ziw -----zii7iiiimiddot -8i545 ~~~~2~L~

6 S078M l~r~~fa~l~~~~~~ ~ ~ - 30 89 Ik35 loabullbullbull __ bull _bullbullbullbull _ 7997 ~ ~~ ~ ~ Kansas __ bullbull _bullbullbullbullbullbull __ bullbull _ ---- --- shy ~68IMJ7KenttlCkYbullbull _middot_middotmiddotmiddotmiddot_middot __ -------- bullbullbullbullbullbull shy s~omo7 ki~i~ane _ --bull --middot87 83 gn 00 -bullbull --- - shyMaltylaad __ bullbullbullbullbullbullbullbullbull_ v37 zl -- ii~ 78 - 5~t~ 7~~~~ M~~useabull _ __ _ 943091 W~5 20855 7~ m~ ~~ Milthi~aa bullbullbullbullbull _bullbullbullbullbull __ bull __ bull 1886 48 Ilt 111 ~ 3 249Oj73lt52lImiddotjiMota__ bull __ _ bullbullbullbullbullbull __ _

3~~ 171 [)M i~~L _ ---middotoii~G4- -------shy

t~~~~

Bilh )lissutlL_ _ illl5~ bull--- --Flrgt MIW)1rL __ bull bullbullbull __ bull___ --

1000 UI7522Ci MonUlIl~ __ bull__ bullbullbullbull _ ----bullbull --------- bull 7W

u8~107NebMIra ___ bullbull _bullbullbullbullbull __ _ ---- shy-middotmiddot--middot~BOmiddot 4290161

Nevada bullbullbullbullbullbullbullbullbull bull__ bull bullbullbullbull -- ------ - -bullbull - - shyNow Hampsbirbull _ bullbullbullbullbull bullbullbullbull _ _ bullbullbullbullbullbull -- shy 204 74~OO

--221iiimiddot ----iooomiddot

Sort drinks olemiddot (dellnmiddot Total quent Ie manulooturors 111middotId exci taxes

MIlY lll34)

f5Q6 ~70 01

Cruele [gttroleum SOe 804 ltI fjOJ R~enue Act or Hl3l ~meltld

Cruele petoleum pIOelUOOel cruele pelamiddotleurn renneel

Togt wHhLed o pIocescd by TurehI pcr blrl

[gtI baIrel 1lfgt cent li25 cent

-- bullbullbullbull$Z fQioi -- -middotil16770 -----1319730 210225 12G5858 2 2ll7 35

3150581 372773 ~J 6gt4 10 4078li 19772 H2 ~S

---- --- bullbull -bullbullbullbull shy _bullbullbullbullbullbullbullbull __

bullbullbullbullbullbull __ bullbull __ bull__ bullbullbull _ _bullbullbull __ bullbullbull _ __ bull _ bullbull -bullbullbull

bullbull __ bull bullbullbull

--bullbullbull -bullbull --- __ bullbullbullbull __ _ bull_ -middot-121zii~- lSIUl 1039227

202 94 ~TG 3G 2llMO43

--20 9ii~j~ - --- i~i 38 --- bullbull isslii 89 llOlfjl bullbull _ 282130

1702tl97 ---ifolM n03IlI

-------- - ------ -middot---middotmiddot~iJ~gJ -shymiddot---middotmiddotmiddot3i2 7~ -- --iil4S71 3~7(t 82

__ bullbullbullbull_ bull bullbullbull _ __ - ------- bullbullbullbull -- - --------- -- 8Mn- shy

2010 1l8ll 192~~ 467 _ __ _ ~L u

_ bullbullbull_bullbullbullbull __ --- bullbullbull - bullbullbullbull - ---- bullbull -- bullbullbull --- ----- ----- bullbullbull -bullbullbullbull - bull - - bullbull - bullbullbullbullbullbullbullbullbullbull - ----230ii

Totnl from petroleum proltlucedbullproresod

or ovored

Proouctlon lgtlx OIl ~omiddot line moomiddotmiddot bull red (com n~tu~1 g rltgtr b1IfToJ

12500nt

--72704- ----middot---7270i bullbullbull ---- 2302imiddot-middot--- middotmiddot--middotmiddot-2~O26

----- shy bull -

400017- ---- shy ------ji6iii7 ----jjg-jj shy 133090~

2Q no 73

--8[1 3i- H n~ 12 ~232 30Ci8~3

87688 5SM2J~

--- T~~~l 2090 8009t8

-- shy - - shy- bullbullbull - -- shy bullbullbullbull --- shy -bullbullbullbullbullbull bullbullbullbullbullbullbullbull ---shy bullmiddotmiddot middot~j(ij71

----29~73middot 414534 6~1 4394

Pit New Jor50Ybull _ _ bull__ bull__ Fifth New Jreybull _bull bullbull_ 149727 487 71078 k~)n~ I~~~~~ i~~~ ~~H~ ----middot--~~i~ g~~~

2 857 03~ 23 bull _ bullbullbull _ 3 661 62 ___bullbull _ 3 167 ~22[)t~ 1middot middotlog1G7jshy~k~ N~~~Qtk_~~middotmiddotmiddot---jcsii20iishy

Sltvgtnltl ow Y~rlr__ bullbull _bullbullbull bull _bullbullbull __ bullbull_ 264B8B 4 12 ~O I SO 12~ 1Il2 64 lhire New Y~rk bullbull __ I S15 O~ 2 1017 ~O 4523 Zl 25 122 leO ~1 Fnurl Math N~w ~ okbullbull_bull_ _ 7B 75 L09 50 75 2 153 2lI 1 256 U~ 30 Tet)middotfit N York__ bullbullbullbullbull _ _ _ _ __ _ _ bullbullbullbullbull_bull _bull _ l 127 I~ 07 Twenlyeighlh Now York__ _ __ 5 2M m 1 771 ~4 (iii3 3~ 2 9~l (1711 JXorlhGar~lia_- bullbullbullbullbull_bullbull __ 6S07 ~J7T~S7 Noth D~kol~ __ _ __ bull __ __ 4~46~0~ Pol Ohio bullbull _ _bullbullbullbullbullbullbullbullbullbull_ I ~3L lQ- bullbullbullbullbull i~i I L ~~ - - bullbullbullbullbullbullbullbullbull - ~ ~~ 45ltl RllltulhOhlo _ 20239 H~5 1gt12 777 flevnthOhio _ )~I~~ _ __ 12ti~5fJ21 1i~htecnlhOhi_ bullbullbull _ _ __ bullbullbullbullbullbull 319830 ~Zll 4lt1708 J3494OO2i6Okbhoma ___ _ __ __ bullbullbullbullbull _bullbull _ 0847 ~5(mn71113~ ur~n__ 3503 51221813 rim Pennsylvania _bullbullbullbull ~9 421 ~O 2 519 80 177 m ~IIllll1H9 e JlIdrth Ponnwlvania bull _ 301 Il4 - 238 )68 7G Tontmiddot-thd lnnylvanhbull_bull_ _ l6 7~ I 16 13 952 55 39 ~i - ~1 rm 081 ~~ Rhndehln~ bullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull llJ~I~ bullbull _bullbullbull ~6 to2~2685

South Corr4inbull _bull _ bullbullbull _bullbullbullbull__24 lOt 832 19

~~~~I~Pe~~~ - --- -- ~M70 ____ ~- __ ~~m ~~i3~i~ FirstleXB_ _ _ bull bullbull _ _ _ 1~0~~8r79

Rocond P bullbullbullbullbullbullbullbullbull __ bullbullbull _bullbull__ bull 700 91 - - 1739i7 i 801 72J 73 Utab __bullbullbullbull bullbullbullbullbullbull _ __ bullbull_bullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 504~9702 Vermont __ bullbull _bull _bull __ bull_ _ __ bullbullbullbullbull_ 11~ 8-~1 12 Yir~lnio_ _ _ --iWmiddotR2 ----Zio-omiddot 793llU~

~~N~j~1i~[a~_-middotmiddotmiddotmiddotmiddot ---- __ ~22middot _ ~~g~g W1s(lt)nln bullbullbullbullbullbullbullbull _bullbull __ bullbull _ bullbullbull bull _bullbullbull_ -21237 (7j~~- a21Bl33QI

1~ 7l~ S3 44338

2S74il middotmiddot--middot-----3S- - 3m8

-middotmiddotmiddot-middot oi - 1ii7i~iiii --middot-378 39 ----- -~~~~ middoti~

fgt37 l~ ~ llJIJ 3~ 7 4211 ~712 10 27 15W IS --419S 1 Sr~ 01

2126 UHn

~Il2 5d 3805 lt 2)~ ~2

~~ 71~ ~7

2fgt9 20 27R 53 2 1~7 tl8 470996 10 911 S4

middot--middotmiddotii~7shy --middotmiddotmiddot00i6 -middotmiddotmiddotmiddotmiddot372074S- -- --jii-08iiiS -middotmiddot-middotmiddotmiddotZjZM --middotmiddotmiddotmiddot7ii~ii- middotmiddotmiddot--middotmiddot7is71 middotmiddotmiddotmiddotmiddotmiddotmiddotjimiddotjlmiddot ----iO76720

34 ~~~~ _I bullbull bullbull_~~_~ ___________ bull bullbullbullbullbullbullbullbull _ 301 bullbullbull_bullbullbullbull 301

bullbull - bullbullbull ---- -- - lt bullbullbullbullbullbull - middot1- ------ ---- shy~5178 79 21707 95 10155609 M~97 IIA) Zlo 8~

86 08S 34 3 o~3 02 Zl 882 02 5 roo 12 150 8~7 ~]

__ bull __ bullbullbullbull_ 1 13~ 87 I 1ampt87 _ __ _ _- middotmiddot~fl~9tmiddot -- - - middotmiddot-middotmiddot-middotmiddotii~i4

__

~j312 middotmiddotmiddot-middotmiddotmiddot--iOO40- middot-middotmiddotmiddotmiddotmiddot-middotiliiiiil ---middot--4iii~osmiddot ---i762-02 ----i-ooi47- middotmiddotj-7775O- ---middot--middotiSO~09W1amill~ _ _ __ 16315900 4GoltgtII 10 Mii 64

Phj]Ipine Islands_ - --- -- bullbull -middot-ImiddotCmiddotmiddotmiddotmiddotmiddotCmiddotmiddotmiddot ImiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotI+middotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotICCImiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotCmiddotImiddotCmiddotmiddotC-middot--ComiddotmiddotmiddotCmiddot---ImiddotC-C-C-middot--C-middot-C--middot+===7shyTal~ bullbullbullbullbull 9294~7liJ middot3~49694 ~M3~1 4Y16oor04n m~l~( l~OQrrm 430S40Ji 21B70E S9~182M

TOTALS lOIl STATES AND TERRITORIES COMPRISrNG PART OF OR MORE THAK ONE COITSCTION DISTRICT

~~li~iij ~_ - ---iizsziii -$i821-86 middot-ir~ilaquoshy $50-08ii3imiddot middoti7791i~imiddot $6S168- ---ii6858i74 DistrIct of Columbia _ _ 60 2Ii l3 15 00[Ulnal ___ bullbullbullbullbullbullbullbullbullbull _______ SSS212ll

$3~10807

-i25200 - isis7i middotmiddotmiddotmiddot-middotii9si-it -i -i8~jimiddot middotmiddot-middotmiddoti7869252 670 IJ llll 87 Moylnd __ _ bullbullbullbullbullbullbull bullbull 630 63 ____ bullbull_ 211121 _ __ __ bullbullbull_ 21l1211131 ~b 4n53 M1 bullbull _bullbull _bullbullbullbullbullbullbullbullbullbullbull _ __ bull 728 Ii3 2866 bull 2 868 IT6614 l500

l1(l465~ _ __ __ bull 1194559Nw Jery bullbullbullbullbullbullbullbullbullbull _ l 497 27 2 lOr 39 72678 No yok bullbull _bull __ bull bull _bull __ 395(JjI29 ---- im13 zl 701 (14 38 24 SOl II

~ 1~~ ~~ 25 m fJObD _bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull ___ 4P31S8 M~no 13 ~M OS 45932 1494foAl PDnlyl~~nia _ _ bullbull __ bull bullbullbullbullbullbull __ 00 155- 96 IdSOU9 51684 4439496 ~1j13 ~98421l8l1l411l8Texebullbull ___ _ __ _ _ 76091 173917 58151 87 125 3811 ~052 09 3111lt10 ~ Wabington ___ _ _ __ bull _ _ _ 438 22

TABLE I-Receipts from specified SOllteet of internal revenllot fiscal yerr ended June JO 111S7 by collection dislricts Stalee and TerrioriclI-shybull Contillued

Smcoi ComgtiM- Combn~ I and sUnmiddot Ilons ~I to ont~inmiddot CODom t on FlttyaeidsCOOODutOJJllowr oil seSUlto Coconut oll lug oconut from ot her with eonshy or ~lt domiddotperpoullo Palm hrnol palm palm (oth than in 011 (If t In Coconut OIl United rlyed from TOfal oo~oshyPalm oil per troet or ) cents (no 0[1 Igtr kemel or followIng fo1lowmg [rom (10 PhIlmiddot State po time Uult palm or nul etc oilPOlllll 3 poun~ Jtax if immiddot 3uufiower listing) r hstmflt lpplnes per sc-ons coconutltltlnts emption prooossedported sub-shy emL oils POl pol1udb~t pound 5 polll ~ cellts per IL~ per ponnd PlT poundqueDt to pound3 cents 3 cents 3 cents ~ eonLlLlg2I cents

1930)

Alabamabullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull __ bullbullbullbull tln211 bull __ __ _ __ _ __ ArllOn~_ bullbullbullbull bullbull __ bull bull _ bull __ _ __ bull __ bull_ __ bullbull bull bull__ bull bull __

~f~~~iri-ijmiddotmiddot __ $I9~ii- --middot----iOiiJ- ----- ---$iiil --- -$i1j~middot -$22344ii86 -middotmiddotmiddot$4iS~i- _ middotmiddot-i2~-i80iii Slxtb CliroltIi3bull__ H (73 53 27560 ---$iiii2 3 gl~ -II $132342 1 G73 9 77172230 33t1W $204447 _ __ bull IiOOti7~ ro

g~~~~~cuimiddot _ middotmiddot--middotmiddotmiddotmiddotii572- -_ -- middot-----8800i7- _- -- -- - middotmiddotmiddot--8ii85~ ~l~rtd~--- - - - __ ---- ---i88 ___ _ -------- --~ ~ g~~ilmiddotmiddotmiddotmiddot- ----middot-78iimiddot - - __ _ __ _ -- _ ----middot---78ii ~d~tiiiin_i_ middotmiddotmiddot -ji277ji~middot 9iI7i6li7middot iid7770middot middot--middot60084 -2i7ii0middot - --itj7Q8~- --middotmiddot-i3j~9- _ -imiddotii72082middotii2 Er~htb lIliDOis_ ----- bullbullbullbull ----------bullbull ----o)ji~middot _- ------ii76- 3i8ii28- __---- --3~91 ii71~~~~middotmiddotmiddotmiddotmiddot_ -- middotmiddot-24 00 I we 7J __ bullbullbull bullbullbullbullbull bullbull m 55 187945 16 bullbullbullbull _ __ bullbull_ bull _ bullbullbullbull 1119 2G3 4( Kan~~ ___ bullbull __ ------ -- ------bullbull ---- bull- -- bullbull ----- bullbull -- - ------- bullbullbullbull- bullbullbullbullbull- --- --- - bullbullbull --iillf ~~~~~L_ l4G363ii --- i3G~iii- ----i8~oiiJ- ----middot467pound ---------- J2H8fJ32

gt~~~middots~~~~i-nf~- -2ro77507ii- ---1t2-iiwi~ i~~- --580 ii~~~ ---~~n~i~ -j~~r -- ~i~ -~-~n~~~ Micbr~an ) 0Il0 14 bullbull 3386 - __bullbull bull _ 02lt1148 150 __ __ U3S61Minnesota _- bull bullbullbull __ _ 4 0 l G3 bull__ __ __ _ _____ 5 W9 19 _ _ _____ 9 990 8~

t~ii~r~uri _ _ _ ---- --- -- -_ _ - -jS~578ii8- __ __ --355 57818

~~~~[~~~-))-) ))_)--))_)-~ ~- )))-) --)) _--_1 )m--- _--~~~ miJ-_--_--_ ~~m

- --_ bull-

g~~mi~~if~~~~~~~~~~~ -~~~ffin- ~~~~~li -middotmiddot~i~~~i ~~~~ i~~~~i ~~~~~~~~~~~~~~ -~i~~i~- ~~~I~~~~~~~~~~~~ ~~==~~~~r1i~~~~ ThlrJN~wYork bull 37ZI63~ 56734~1 13o8~21 6839775 84413081 Z(i9~sa 37612 bull __ bullbullbullbull _ 116217373

~i~~~J~tY~~~i 18 d ~ ------4~(1 __ _ _ - ~ I~~ ~ ------T~- ~2 aMJ~ Twentymiddoteightb Now Yark bull _ 19 23 80 M __ bull bull _ __ __ bull ____ 147 03 10 _ _ ____ 1 5(7 143 8ll Nortb CRrollna__ bull -- -- - ------ - __ _ bull _bullbullbull bull__ __ (~5 96 bullbull__ bull _bull bull 495 00

~i~~~ho~jo~~~ 30002351 -23 i453 ~5 - ---0873705- 57810- - sMii iiiiiiio- -----77841middot -~2bii47405Tenlll Ohlo __ bull _ bull __bull bullbull __ _ bull _ 100 __ __~ bullbullbull _ _ _ 270 __________ 370 Elovonth Ohio __bullbull 37 roO 2-~ 100 007 ~2 1M 972 77 _ bullbullbull _ Gn 70f 39- __ bull_ __ ______ 92S 3177 23 Eilflk~nlb Ohlo ~ __ 1M 558 St 5101477 328 551 30 45 l(gtll 63 _ ____ 1264015 (IJ 204302 __ I FlO [79 ~g OklQb~m bull _ __ bull bull _bullbullbullbull ____ _ bull _ _____________ 16~0 bull__bull bull __ 16m

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~r~~middotmiddot__ ~ 47895- middot--middotmiddot268-Gii- ~ - ----j7iiiWhin~tln 6075 __ bullbull 1--l2Q18O __ bull __ 6~ 165 06 J 2H 17 ~5 268 18 ~~~~~i_____-_-_____________ ~~ --------- -----------

~ --middotmiddotmiddotmiddot-25iomiddot ------- --middot--middotmiddotmiddotiimiddotiiiimiddot middot----middot--7ii9iIijmiddot ~ middotmiddotmiddotmiddotiiro-biw

Yhirr~~~~I~~~~~~ 1-~~~~ s 1 ---~-~ I~ ~~~~~~~ ~~~ ~~- ~~~~ -~~~~~ ~~~~ ~~~~ TOTALS FOR STATES AND lERRITORlES COMPHI~IG PART OF OR MORE THAN ONE COLIECTlON DISTRICT

~~l~~ia $i5005-lii- middot middot$52610- - --$9 li~middot $382571 -- middot-iiirn2- - --$2227-20- $Oo3-i72i6- - $3 iM 37 --$207- ij03285i32 ~~~~~-~-~~~~~ m 774ib- --iiii~72ii87- middotmiddot--iiii770middot --50084- middotmiddot---2il0i~middot ~_ i2i9ii3i- -iii9 __ __ 2372082-ii2 ~Iiry[~~ltl_ bull __ 100338 -bullbullbull __ bull__ _ bull __ bull __ bull_ __ ___ 203J~ 38757 3HO30 ~ oun _bullbull _ bull bullbull__ 30557816 bull bull bull 35557S38 NeIltJersoy __ _ bull _ 1[34207 I051nSrf 13173297 _ 673~ __ bull 2~6305971 1131360 bull bullbull (3nol195 New York _ 4246230 7871)l6 140208 55 9~3 66 6865338 __middot_c_____ 2518601 eO 24 W7 67 376 12 $2613 2 871 P~~ 71 Ohin _bullbullbullbull_bull_bull __ bull 4~ 212 67 2496 37( ~~ 118089472 _ bull (596163 57R W 78~G Z Z~ 2821 41 2 l(I bull bull __ bullbull 12OH 004 57 PennsylvBDa_ _ __ POG84 2II9704t 12697170 ooog bullbull 2JfoOl ~~u~ 343925 gro~ bull__ 3j3700n0

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TABLE I-Receipt IrpTfl prdfied ~ltltircr~ ltgt1 inlernal rerentle fUlcal yeor ended J tine 50 1917 by (JUrctiol di~lricl8 SlaJeB and Terriloric- J Con~inucd

Admampllons

Tlcke~ brokshyCollecllon dltrlets

For 0000 10 Free Or reshyen ale (or

amount paid equl~oln~

reoll of the duced rate nmount In I renl (n~mimiddot tLX on the ~ of ~h

sinns under 41 ootnhlihed tlO~ mCltJ ~ri 10 ~oenl

oont oempt) prJce

Inh~mn __ bullbullbullbullbullbullbull ~7 01gt4 00 M 734 03 SI7O75

tv

NatJoDel FJronrms A

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(chsllte o( nol elleh $21Xgt turc per llOO o~er $200 ~IO eempl)

tlonbullbullbullbullbullbull 191igt1( roS 6705 ~n ~ ~_ middotmiddotmiddotmiddotmiddotmiddotmiddot$2I1i-i6middot ~anll~ bullbullbullbullbullbullbullbull aG2823 l~~ 23 Mi 71 bullbullbullbullbullbullbullbull _ 87920 litH California bullbullbullbullbullbullbullbull ~21j07t42 I~ 094 (J S4~ 00 middotmiddotmiddotmiddotmiddotmiddotmiddotlblUIIl $86108 4811151 ~~i middot~f~~itlh CalifornIabullbullbullbullbullbull 11228ro19 H255 i7 762r18 81l5902 6 GlA 03 23 lIM 92Coloroltlo bullbullbullbull IIIIM197 4M3 19 ~loa bullbullbullbullbullbullbullbullbullbullbullbullbullbull 2100 1l7g GO - middotmiddotmiddotmiddotiiooConnlt bullbullbullbullbullbullbull ISO 4~2 EI 2933 ali 62 4~ bullbullbullbullbullbullbullbullbullbull 1726271 ronJa are bullbullbullbullbullbullbull 52106Il 131l3Gl 31l5323Floridsbullbullbullbullbullbullbullbull lS4481G1 1170798 -middot-middotmiddoti216-oo middotmiddotmiddotmiddotmiddotmiddotmiddotr~U 2170278 GIIOlllabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 772304 77oM 165771Imiddotall bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull M 008 70 19ll5 Oi ldoho bullbullbullbullbullbullbull 17IO~311 Flrslllllnol bullbullbullbullbullbullbullbullbull ISOJ~Sll 44 aro 87- 2a5i iii bull iii7GG --middot-720069 168 02f 72 Elghlh llllnolbullbullbullbullbullbullbullbullbull 31211 51 IJ7I~ SiI bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12lIO78 28910 Indions__ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~QI nl l1li Iomiddota bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull rll lII 2-l ~~~ ~~ middotmiddotiiiJ-iiJmiddot U~~ Kansn bullbullobullbullbullbullbullbullbullbullbull ~~ lMI 6(1 1l7~(1 bullbullbullbull 4100 bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ bullbullbullbullbull middotmiddotmiddoti3ii Kentueky bullbullbullbullbullbullbullbullbullbullbullbull R~ oog ~9 21 In OIl 77430 bullbullbullbullbullbullbullbullbullbullbullbullbull 1182926 or21lIOl1ilunobullbullbullbullbullbullbullbullbullbull PZ4~7 7~ 400741 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull 10286111 ~Isine bullbullbullbullbullbullbullbull lJ WI IIi MsTylsI bullbullbullbullbullbullbullbullbull 6ltI Zl4 J7 29 m ~~ - middotOO7nsmiddot bullbull )7-M iiIi7ii3- 3t J~~ g middotmiddotmiddotmiddot20000 MnsMohusoIIS bullbullbullbullbull Jn~n17~ w~~s ~OlO13 2710 138233 190~IU8 81 31 M[cbl~DObullbullbull M7bull Il~ 57 7 7n2 M 9M21m 00464 9i1O rOOroJ2Mlnna-lobullbullbullbull Jl MJ rl 130181 SM16 bullbullbullbullbullbullbullbullbullbullbullbull 8470 233[099lIflisslppL bullbullbullbullbullbull lObl4 II Iirs MlslturL bullbullbullbullbull ltn ~w 6Z -----~~~~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot~1i5middot 2Iiii~f middotmiddotmiddotmiddot~ijiit SIlh ~llsurlbullbullbullbullbull 73JlJ n 3158lIlmiddot 4U86 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1500293 1II0n(nllll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 011 ~1B ~2 0123gt bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull __ _ 4R10 Nehmskobullbullbullbullbullbullbullbull nl rl( Il( 101714 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbull _ IGlO[)6-008bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 10 lot IIl

bull New I1sm~blrobullbullbull 211791)( 18m~ --middot~7-20middot 2i~~ First Now Jerseybullbullbullbullbull 1013539 IIll51 11l2 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 2118613 Fifth N~w J6rs~ybullbullbullbullbullbullbullbull m jll49 24poundln 4300 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbull _ 3O2Mrl3 I

ew Meleobullbullbullbullbullbullbull 1t8261~ ~~4 ~I lOOO 14040 lO 2 087 7~ -- - middotmiddotmiddotiooI1OFII Now York bullbullbullbullbullbull fgt8ll nl9 25 1282411 13111 78 middotmiddotmiddotmiddotmiddot2-o1ii~~middot ~3 t ~~ I 7M 2~2 48 303 fi2l 1fi Seooo~ Now Yrk bullbullbullbull 72 005 ~7 1700 M 40000 Third NDW yorkbullbullbullbull Of2J2~5~I 63138 02

274 BJ btOI 102923 17 fr51la P~lfZ 17 89000 f1 middotmiddotmiddoti2iiiioomiddot __ ~2O i08 20 0 352 ~OO 08 j89 631 22 8334 5rn00J 41ti 77 19 677 86 127846 82

Fonrlileolh Now York bullbull 2l2 012 31 HW57 23G11O 3Li2U~ 21iI1 M2 07 3~Q ~I)) Il~ Twenlymiddotnt Now York 1431002 ~614 35 7 a3l Jn ampU~ 13 431243ij Tell1y~~bth NowTx York -- bullbullbullbullbullbullbullbullbullbullbullbull 1~70S2H ZMlll-Q1 1313~ co orlh Cnrollnnbullbullbullbullbullbullbull 77 ~II Zl

28amp4754 2~O11~~O i~ijOnt~ n6ll-n ~i3M-37

North D4kolabullbullbullbullbullbullbullbull ~5lrUO iii ii --bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull -- --bullbullbullbullbull -bullbullbullbullbullbull

Z 015 OJ 211224

IFirst Ohlo __ bullbullbullbullbullbullbullbullbullbullbullbullbull 14 711 l~ tmro middotmiddotmiddotmiddotmiddot-middotii-~imiddot 142- middotmiddotmiddotmiddotmiddot2i5OO22- 1707J60 l000111 ll Tenth Ohlo_bullbullbullbullbullbullbullbullbullbullbullbullbull 270711 Il(l ~40 6Cl bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bull _ 448769 11 711 J9 28 10 7~

c Elevonlh Ohiobullbullbullbullbullbullbullbullbullbullbull 1~liS ~ in 9IJ lO liB 23 Elhleenlh Ohiobullbullbullbull 213 Is 61 ~~~~ -middotmiddotmiddot17iimiddoti5middot middotmiddotmiddotmiddotmiddotimiddot4iiJmiddoti3middot middotmiddot--2-40440- ~tHU~ 200 10li ~s 173 ~ rJ OlrlahomD_ bullbullbullbullbullbullbull 82 71iO 21 44311(S 2112$ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ _bullbull 51l13O Bll OU 9 G Wi (8 middotmiddotii5romiddot Olelon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull mW415 361887 __ bullbullbullbullbullbullbullbull 53m bullbullbullbullbullbullbullbullbullbull_ 2llll500 76 I5~l~ 3 Ir) 52 Firsl PennsylvanIRbullbull 57442331 5 41 5ll 61l100 52418 247753 CoO liS7 M amp14 J53 112 31~ 00l 80 Twelfth P~nnsymiddotRlllobull 10700109 15Zgt01 _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull 23513 liOSl gl M amp1~ Twenth-thlrd Pennsyl

middotsn[a_ __ bullbullbull mli2l1 211 5 10 31 ZML~1 bullbullbullbullbullbullbullbullbullbullbullbull aH54 18 r52 2l smS_014 16Jmamp4 00 Rhltgtdo bland bullbullbullbullbullbullbullbullbullbullbullbull 7114683 JOII5Ra ~~1J3 12432 12724 4772 M J8JU~ 42 100 ~I Sonlh Corolloabullbullbullbullbullbullbullbull 3140901 Lif37 3~ 76Ill 24 M6M SoUlh DalrolObullbullbullbullbullbullbullbullbullbullbull ~ 005 51 I~O r)~ 0 2M 4amp I MO i2 Tonuesoo bullbullbullbullbullbullbullbullbullbullbullbullbullbull 7 2~ 14 3 1lOO ~2 -middot2iiiioomiddot --middotmiddotmiddot2secti-fK -middotmiddotmiddotmiddotmiddot~ 5i3j3middot 80 12~1~ ll 1amp4 ~6 Firsl To bullbullbullbullbullbullbull IH rOlllQ 5492115 111940 21111 075 107726 1M 704 Si 6~10716

Rooond To bullbullbullbullbullbullbullbullbullbull 3lt0473 ~G 12IOO7r 11lOOro bullbullbullbullbullbullbullbullbull __ __ [25 O~f9r ~OOIIIII 72 111 JIO ~2

Uloh bullbullbullbullbullbullbullbullbullbullbullbull Z1M-i00 1308 so In~m 20 ZlI n 13 94B 51 Vermon bullbullbullbullbullbullbullbullbullbullbullbull 708OB 12G13 1205 M ~I liS I 405207 Vi~lnio__bullbullbullbullbullbullbull 112[12478 3 Og~ 00 1I0OlMO~ 5873 II Wahin~tnnbullbullbullbullbullbullbull 177~8IOO middotmiddotmiddotmiddotmiddotii27607middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot iomiddot 1l3GO63 10001790 82 ~97 87 __ iio00 Wl VI~[o[sbullbullbullbullbullbullbullbull 20 ool 21 S130~ 12781 bullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull 21nl07 21 8fl r2 Wlsoonlnbull _bullbullbullbull 13409477 84Hf8 23024 sllI 45 15241gt(1 ~4 87 6Q~ (I( Wyom[o~bullbullbullbullbullbullbullbullbullbullbullbullbull I102l8G 6 fgt5 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull II MO 87 1 G2i Zl PhlllppIo 11anIbullbullbullbullbull

Total bullbullbullbullbullbullbullbullbull 17 387H9 19 3561401 1701)01782 1~3l282 IO7~OIDI78 t287768M

TOt~LS FOR STATES AND TFRRITOR1FS COMPRISlNO PART OF OR MORE THAN ONB COLLECTION DISTRICT bull

It -bullbullbullbullbullbull] flO 65 10 3405 I0 IIIY 05 G~forn 1148 m 21 II 350 20 ----i8i~~middot middotmiddotmiddotmiddotii21~middot~r middotmiddotmiddotmiddoti6middot~inr middotmiddotmiddot$irn~1 I17I3M40 middotiro7GG-i2- middot$342middot middotii~oi nilct or Columbl~ Ti2 7ll7111 3 TlO05 2O~ 00l 150 6l S3 17 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lllinobullbullbullbullbullbullbullbullbullbullbull 1 lm7T400 441amp402 203492 Sl7M 852747 151l2l6e~ I 6ZJ 536 ~Il 73987816 lhryl~nd lIlGlOO1M 25 ~7119 SSIl143 1~7I 140n 11638 lol3 492 7l 100 501 ~2 20000 )1ilSOUL 2500176 315803 ~U80 bullbullbullbullbullbullbullbullbullbullbullbullbullbull ~ampi 3557033 ~07 188 52 IWIlI1Gl ~333~ XeIVJorllCy 462-51~B1 3405 15 617bullbullGJ6O 2HlI$M New ynrk ~gsMIi 10 1I493lU2 6~~t~ middotmiddot2C8i2i~middotmiddot iii87~-05 ~U~~ 7813ro142 IH~81J9 Oh[o IH 117 ()l 10 49I 11 210gt401 246073 2~QampB2 B2OTl02 MJ n ~~ 032M3 T Pennsylvnnla 95Qo+Uill 12 ~70 00 2~ampI37 52l18 281~07 815031 100II i0719 537ll7 ampl - middotmiddotmiddotmiddot2OOiiii TeXll 40IJ67~ 17 001 7J 21WOO 24171 1600 231~21 5UlOOW t2Jli(IJ 47 Whlngton I517231l0 I 02l112 bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbull 30 3a6063 17n 3Z6 B 82 307 87 - middotmiddotmiddotmiddoti7iiiiii

plusmnG

--

- ---

TABLE l-Receiple from epecified eOlrCl~ oJ internal TtVefll~ fi8cal year ended Jtme $0 197 by coHecUon (lierich Slates olla Territorieft- -J - Continued p

Pey roll ~~~tll

I -Rellmad Soolll ~6curly Ad

em~loymiddot Rallroad meHl cummiddot empIOoo9 raquoIIhtion rnpresonLamiddot Df tho taxmiddot tivos tax Tillc IX I able pay or UI r1gt TWa VIII 01 tbo wageroll 7 per oble oommiddot be laxahlo V6id to 80 COllt (Aet Jlen~6lon flay rons 2raquo11r morn I per

of Ang 29 7 pe ~et roo cent I 1935) codits

- 170 I~ $1H2IJ298 $2Z78911l HM 318 548 52 4~ 4flO33

$320212 1760 S7 552317 a ~75 ~77 59 58512 162440 5 M3 9~( 811 1O~I74153

--ii7~imiddot~gmiddot ISt2W 595741( ii ~4J ~3G 20 W~2O 1 156 Ob~ )S 17510002 40292 464930291 Cd~9H85

- - _ ~ 1151 J56 73 4rgtll Or5 59 -- 3~L Il7 142175109 91D Ll84 66

_ MO91 2 045 755 so jmiddotmmiddot~~middotllmiddot7~ 302 ~6 -- 403 1X1 j~

bull 67785 339 305 ~3 5219978 ) 420 M 784659 17fgtr-l92243 12 254 lSt 23

1gt641 -39 ~ij l~7723000 1 099 307 62 231444 44188 ~7~ 380 59 01990224 5 879 30 1 g ~2 17t~24tgl 109 829 40

2 6J] 9 953 955 H 808 329 81 -middot 19160 1~l-+MU87middot 37307533

63t815 003J 303370 OJ 23780232 -------- 13~ 6ll amp1 007 54 )0190056 _- I 1~516 3 amplllJSLll 74995301

middot --- 2 25~ 27 6gt7 ~33 67 101738074 2070521 2 ~~f 02 143oo851~ 176334898 128332 371801 3 830 9aO 01 9128179~

__ __ bullbullbullbullbullbullbullmiddot -- 11760 4(1 87amp 3~ 532M81 l 576 5~ 3 620 385 39 ~ il5001~ 16

6M8t2 3OM14 ~72t09962 1~H57140 ___ 191 93 344 rI3 66 ~~~ ns tir

IJWS~O 163858 00783317 7~~ 11lt7 71 J17~ ~ 131 r7 28660914 lZll8D51

Now Hmpshie__bullbullbullbullbullbullbullbull middot 10060 51321122 ~5lt-30 61 - - - aoo13 13J50951O 17181016

I I

M isltllll1enoouo tax

Canoelloo ~i~llicl

AIhama ------- ---Ariwoa_ -- -Arhos_____ ___ bullbullbullbullbullbullbullbullbull Fi Cifati~_ bullbullbullbull ---- -- 8ilb Calirornia ___ bullbullbullbullbullbullbullbullbullbullbull CoJofldo bullbullbullbullbullbullbull________ CODDetleD bullbullbullbullbullbullbullbullbull __ Delawarebullbull _ ------ shyFlarlrt_ bullbull ~ bullbullbullbullbullbullbull _ Goorgiabullbull__ _- bullbullbullbullbullbullbull ~ bullbullbull HawaiL bullbullbullbullbullbullbullbull _ ---- Idabo ________ bullbullbullbullbullbullbullbullbullbull _Fist Illinoisbullbull__ bullbull ------ Eighth llliDOls___bullbullbullbullbullbullbull __ loJlna_bullbullbullbullbullbullbull ------_ Iow~ --------_ KDsn - shyK~nuel-y _ _- - _ 1oDiDO - - - _ shyMlne ---- - - ----- shyMayland -MaecOuscu -- shyMiehi~lI - - - MIDnosor __ bull _bullbullbullbullbullbullbull_ MIssiSltippl_ bullbullbullbullbull First MlSsonrLbullbullbullbullbullbullbullbullbull __ bull ShUl Missourl __ bullbull __ bullbullbullbullbullbullbullbull MODlBD6bullbull_bullbullbullbullbullbull __ bullbull _____ bullN~bmske______ bullbullbullbullbullbullbullbullbullbullbullbullbull N6~adbullbullbullbullbullbullbullbullbull __ bull_______ _

Firsl New J aooy _bullbullbull -__ -

Sec 701 Re~onu~ Act 01 1~32 8mltlD~d Otber lOismiddot

cellanns Grand l~~Jall TrnmpQrlnmiddot internal fOyenOllleroeiiplSLeo3 of safenon or 011 h (inclurtlng taxltdepltlltlt gtOxosTlocTotlh pipe line 4 faPlled1lt) I -ntLoo1I~rllOO check dlvlmiddot10 con~bull cab e aDd wires Ole dond and

5 ver ceDLllIo boat taxos)ffigM

U4 i1l2 8g 11~3~ $72821l7 ll~ 00 $10 ~27 46213 43WM

middotmiddot$3006 1I)LIO 3172214H~2 8G 412079 1557051 1987917 ~577 II fI6 22 aOJl0073 9755490B

~u ~5 118 2M 42 1850241l78~42502064 10743 07

~62 1811 W ~r~ltmiddot 41B 851 01 7174045 892 Il 12 6n 543 7 405028 20 21 970 91 4102 1gt4 211581)(11 9 2OO7798t

0756Bo 13236 75 1gt1 ~2~ ~

OO~ 7070 53 _ ~5 7rJ2 lID IR23

O~ 004 00ll I --middot~middot7925532

5116 O~ ~42 _ __ shy 2) tn 35 35 71i Il7 7bull0000

1 552 732 09 11 J5 21500 7~3

8 8lil 20 13 ~~5 333 lS3 75 ---- - 197858 8t78 11725076 I

~74~ 81 -middotmiddotmiddotmiddotmiddotmiddotiiimiddotS5middot __--_ bull4 middot(I~ 91 14()75 30008 T1- -- --

325 076 ~l S ((I s ~7lA

Jij~49304 )~O 6iS H ~715 621m MO 11 175 815 ~J 27M OS 8t 61~ roo ((I

J~Ij8 I~ 41~~ 771 09

07a2I middotmiddotmiddotmiddotmiddot30~2i~ 40middot 38 ~9 75 gO 85J 019 51 llJ l1 ~t

127533 18~81~233B317358 103132

----49261089 1m 2l J8231 Cl 1439s-I 17 400 ~29 8P O~ 4()

22548shyH 95 74 1to ~Il 611 Q

~Hl 89 __ shyKM 2143~9 2~~ 00 bull36731108 11 5Z7 53 14IOM 3941 70t I bullHlhZ789r 009M741 1205188 ~i-J U~ -- - - - - -- middot middotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotiiiiimiddot340 rJ24 or 7r~137 4242008 7 14~ 7 11~628H7~

112578238 4340~0~ 157731080 M 08302363

118 ~32 64 4](~O5- - - - -- - - 40311 2lS~1919B ro31 UIIs n33503 61 003 51 )8 1l9O 93 ~2 3~ 51 W3151 g 1381043r 34Sl77 -shy 1 513 28 ~ _ __ shy 408720 mM ~amp1 12 244 J6489 lug ~2 8luT0724

3277113 100897547 43 48t O-l rJ 196 88

50902 23 l~O ~lr 31 5174 00

387001 H 2424335 020042 51 25 52213J471

5814593 630020----i 7amp~li 80middot 21Jl17 1415180 J

732l07 18n4874-------- ___ - ~2lJ657g17gl~~middot shy ---- 7 7a~ 37 0Q1U0223182900 --- ---- -- shy

I 2 612 3U _- _ 25 346 OO~n4417102 ~~

-------~------~-~--------

filth Ncentw Jerseybullbullbullbullbullbullbullbullbullbullbull middot N~ Mrco bullbullbull ____ bull __ bullbullbullbullmiddot First -lAW Yorkbullbullbullbullbullbull __ _ __ middot -- -Socond New Yorkbull _bullbullbullbullbullbullbullbullmiddot _- ThiJ ew York __ ____ F~urIDnth -lew Ynrkbull _ __ bullbull 3J(jgt11 TwaolyOt New York __ _ bull J 008 89 Twonty~igbth New york bull -_ shyNorth C~toliobullbullbullbull ______ __ ------ shyNorth Dakota_bullbullbullbullbullbullbullbullbull _ FIrst Ohlobullbull _ - TeDth Ohio_ bullbullbullbull bullbull _ Eleventh Ohio ___ __ __ bull F1~hteenth Ohiobullbullbullbull middot-iifiisomiddot OkJahoma ___ ~OW 85 Oogon ___ bullbullbullbullbullbullbullbullbullbullbull _ _bullbull 2520 FIrst Pesylvani 484578 Twelfth Pennsylvania TweDtymiddotthird l-eDosylvlmla bull 23lS Hhod rlaDd __ bullbullbullbullbullbullbullbull 10 amp South ClLlolia ___ bull __ bullbull __ bullbullbullbull 305 gtDoth Dkolbullbullbullbullbullbullbullbullbullbullbullbull shy _-Teo De _ ____ bullbull __ bullbullbullbull __ bullbull _ - - FirL To_ bullbullbull _bullbullbullbull __ bullbullbullbullbullbullbull 30 IlK 22 Sorond T bullbullbullbullbullbullbullbull __ _ VlJlh _____ ____ bullbullbullbullbullbull _bullbullbull -_- - emont _bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull _-shy Irglnlbullbullbullbull _______ _bullbullbullbull __ bullbullbull ~hiD~ton bullbullbullbullbullbullbullbull I[o318 oest Vrglma_____ bullbullbullbullbullbullbull 7 t~l40

Wisconsin __ bullbullbullbullbullbullbullbullbullbull -_bullbullbullbull _shy

~Vh1rrf~fJe IsIndsbullbullbull ~ Total bullbullbullbullbullbullbullbullbullbull _ nl6~3 (is

TOTALS FOR STATES AND TEUIlITORlES COMPR1SINO PAIJT 0 on MOIJE THAN ONE COLLCTION IHSTHlCT -

4 Q57t 16a 1L 164 ~3J UT 33a30 iIt ~~3717G 00 (104 776 1~ ~O 6~8 O~ 34 JM 59 ----------_ shy6692 I 97~ M I ll7433 W H~ ~8 197766 187844t 100800 I~ 05 00

g~2OlO M ~ OOL ~9 114 118 242 108 3~1l3 ~ 7 4 021 ~OO 47 2 1~2 02 --~71 iil5-00shy ((IIr9 ~~I ~61 09 12600545 rl41401760781 4 ~15 42718 ~ 228 41ffl0 2~70J7oo-- --------- G 71J-t QO~7~1 om 22 158 e2G ~o 6331528 3027 l m 114571 1017 01198 Wibullbullbullbullbullmiddot -------__shy

-middotmiddotmiddotmiddotmiddot-~~f~~middot 1](1 to 64 r72 13 G7R0704 3 1~JlH1IIJ fo2lJ050Ol 145amp172 17167 7~ 36 2937tlnO00 m0I96091~115032 IO~I~2~8 17IIM9 21 onoS

middotmiddotmiddotmiddotmiddot-middot(~-imiddot27-0213700 OS 827 S95 12 72345~ 123824 33 3gt5 ~3 7JO $480302301 2G3 16 9O26~O fltr11 31111000246491 79 ~ 10) lWJ 5~ 36014493 R2 amp34 07 ----------

391 3~J65 8l2lO 11054273 ll 71~ 5J 3M241 I 314138 ~ ~ n 7(0 I~G (4~~ 688 70 57291M232 151gtlD~JI M3 075 34 1M 011 11 6 ~Ja 27 1725315 142011 310 29 1m ~M1lJJ52010 J777OO~37 3lt2 518 58 53153 [) 4114 7e 35353686

J7 OIIJ S[) OJJ400~26~ W 41~ 21 ~~1021119 100 ~1 7J M475l2 2l50i 45Or1l1 582(I~ J30 nIGG~ ~230507 8H3nlO~ l M6 LX13 M 758 ~3l 28 3050445 1a 418 3

292833 4) F7t5 n 1ftl133873 3nQ61Jrl 2(39~38 12 123630346082 ~ J~O 20 7t47 11llJampIJlJlllli121813732 ~ 70711 3100 S21 384 99 14 39 40~1O G ~ middotmiddotmiddotmiddotiiiiiiif I 50~ 78 2IJ~ ~~G 795 2~ij U5 2011 00 1 128 5(0) 7~

~ 4J 877 51 924003t10 mo 1r 1 l~ 858 51

middott~ ]36 313 ~5313n 3~1 82 23 Ie 00 4~ 00 114~003 18~ 002000 1 2ll477 ~7 middotmiddotiiiij~~i-30 lrl H~ 72~ fI-l9 ~11 9H 01 Y5 lJ5 39 M 349 21 3I4 02 2437 l[I 1227lil~Olt 30062

23000631 1387 (H174518717S I 54l ~32 51 2m87112 --_ _ _shy1001 9t(l g~24683 41lO~ 2~ IOj8~~017 1n(jl~SJ _shy 79 72 7~~ 1800

4 4a~ 77 1 6~1i 88 8617G ~5 ID3 4~5 81 ~2 0)6 29 849l253~~ ~I - shy--middotmiddot22-56shy 23 S58415 1012 IB7+ ~fIOiIISOS l Sta ~13 sJ~1)63 3 2l 7fl30 -iamp2iiiiiismiddot 01OM0054519~3618 I ZIO-)eM 95 24M460M 8341381 35 OIL 8ll 4 ~9 1J35as UOCtI719S81023 OIl 19259l28 827 Z7603 Hi 937 17~~19 228 70 3JO178 Oli W34

C 61 ~728 798 01J9S ~9 478819 J IlJ0~571 231589 - Ii 542 00 0671t 070 [)j 32-39 WI 1947144283801 ~~7JM93 342357

17(308 4IiO 7~1471 U 81922 18~71~2 70 180705 00middot 212 098ll ~ ~~ ~i I~i~ 3r 248 30 --i232~i 29 264 723 ~317-1100924 7201785110300 217a~J87 S 3amp1 25 1818~ ~3g 3~2~O 307 ampl 17512882 7rI~ HrJI4 08 I 8Qbull 40~ OJ 12~814 248100bull 81130421 444544171gt 310311116586 09831 72 451489 00 313534 ---___ t B7~ JI4 3~

2610 Q3 21~Ill1~12 811 75lU01 17014)l8 117~m35 370876 - --_ __ _---_- 332 7U1I6-- -___-shy -- ----- shy

20971437 152529258 1193131J8 1 4IYlliIJ 28 1124109587207 339 000 61 23 009974 fO Ml Jg~ 315 2l8321187

$r34 130 01ampIS311~ $I~ 77AUJ~a bullbullbullbullbull _ _ ____ _bullbullbullbull _ sa9 284 Ii( $40middot10422 JI n~ ~91 ----_ - -_ __- 1000 004 8ll ~M 174041 58l 331 13821 $9113663 $84448lC5 20o~736middotmiddotmiddotmiddot$58s-ii- middotmiddot$ii~466~Qjmiddot1 11 60J 412 02 18l4Q7771Csllfoqia bullbullbullbullbullbullbull_

TI ot8 450 90IB 21~1I6 2 300 7~DILIeI~ Colllrnblabullbull __ bullbullbullbull_ r 15581851 144218H 259801207435 G7--- bull U588 ---middoti75~~i531 400 cro 214 9(j210002621 DOO 5C7 fill 103 5J 44 t t37 il llHnogt _ _bullbullbullbullbullbullbullbullbullbullbullbullbull __ I g9t 7(1 1ll31725 lOlt215243 18353451 SIi m ~O 579 990 92205 ~O~ U1 2410323 836 08M ayod bull __ _ _bullbullbullbull __ bullbull -------- 1 [)l~ 91lt 2652 521 38middot ~On2648251734

J06 Bl7 288 73OS 4118 24II4I74~~0 43411454 ID57W932 700 IMisul _bullbullbullbullbullbullbullbullbullbull_bullbullbullbull 1 fiBl 70 0 3tt 485 01 4 170 64~ ~6~ 51842 _ --- __-- gl1~833 16 a~ IB~ 877 400 3034 l54 W New]oltey___ _bullbullbullbullbull _ J 350 07 6 012 872 OIl I 07f~ ~72- 02 433 300 ~5

OM 000 400 81--middot2iiii~ii5- 391399 91~ 0~2 jg 13r 080 16 74S81216421 77Nelt yNkbullbullbullbullbullbullbullbullbullbullbullbullbull H365J3300 FJ 485 M31JI 8 513 850 74 26010040031J ~n2 ~6Ohiobullbull ___ bullbullbullbull______bullbullbullbullbullbullbull 38744340 101 t38 191 l1J 8(1 042058 1521444420 2 1J8- MO 28 1 OM 2ll1 71 36l48

161400802 J5a IQ9 I 200380 31lA71075H301982339 1307 OW 00 44 283 7tl15114811 21400 401ll PenDsylvanuL_bullbullbull --- shy 721175 21)(1 Ob 102 092 621 131(14 re 2 8S3 7811 21 30 273 3~15rJO 0( f 775 698 ~J ~44 3U 47 2lI~3UTu_ bull ___ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 3~ 183 ~7

28 fjIU93 381 219 7~l 7()l OM 02 m 2781)(1 23651 07154 3~ 754 51Wesblogloo __bullbullbullbull __ bullbullbullbullbullbullbullbullbull 110306 2 139 517 31GWtB

--

---------

--------

- ---- ----

TABLE 2 -Comparative infernal reV~1~ue collections fis co

CollecLion dl~llt(

Alabama_ bullbull _______ bullbullbullbullbullbullbull _ Ariwna _bullbullbullbullbullbull __ bull ____ bullbullbullbull Arkans ______ bull __ bullbullbullbullbullbull __ First Oalifornia _____ bullbullbullbullbull 8ith Oa1iorniabullbullbullbullbull __ bull___ Oolorado bullbullbullbull _____ bullbullbullbullbullbullbull Connecticut bullbullbullbullbullbullbull _ - - -_Delaware________bullbullbullbullbullbullbullbullbull Floridabullbullbullbullbull _bullbullbull___ Geor~ia_ - --bull Hawaii ________ _bullbullbullbullbullbullbull Idaho __ bullbullbullbullbullbullbullbull __ ---- shyFirst minoi ____ bullbullbullbullbull ___ i~hlh lIlinois_ bullbull _ - Indiana __ bullbullbullbullbullbullbullbull _ _----shyloWll _______ bullbullbullbullbullbullbullbull ___ KansflSbullbullbullbull _____

Kentuclrybullbullbullbullbullbullbullbullbull ________ Lou ~iana ______ bullbullbullbullbullbullbullbullbull _ laine bullbullbull__ bullbullbullbullbullbull _____ _bullbullbull faryland __ bullbull _bullbullbullbullbullbull _____fftsachtts bullbullbull --_fichigan_______ bullbullbullbull __]fnMolabullbullbull __ bull _____ bull

IISSlSSlPPL bullbull _bullbullbullbullbullbull __ First Mis_ Shth Misoour - bull onltltlabullbullbullbullbull _ bullbullbullbullbullM ______ ebraska_____ NOVAdA bullbull ______ ew lIampshiro ____ bullbullbullbullbullbull First New Jorlybullbullbull_______ 11th Ncw Jersey__ bullbullbullbullbullbullbullbull New Melcnbullbullbullbull ___

it New York bullbull __ _____oeond --few York bullbullbullbullbullbull _bullbull

T bini Now York_bullbullbullbullbullbullbull

CorjJor~tJon

Location or colleclor office

1936 In

Birminghambullbullbullbullbullbullbullbull $i007 73a03 $3 379 224 23 Phoenix bullbull _ _______ bullbull 5744404I 743 725 95 Little Uoekbullbullbullbullbullbullbullbullbull 1 (IB 918 56 I MG 792 51 San Francisco____ bull 2486843427 29600 998 4S Iltls An~le~_ bullbullbullbull __ bull 15 295 ll6 6S Z2 782 461 Jl Denver _ __ bullbullbullbull bullbull 5 067 MO 77 7 eI~ 901 93IIartfonl bullbull ___ bull ___ 12 362 002 71 17f9640066 Wi1min~ton_bullbullbullbullbullbull 20 029 260 58 32 831 8~ 4G Jacksonville__ _bullbullbullbullbull S IH ~2Iill 4([101159At1jlOtl bullbullbullbullbullbull __ __ 167272058 7320 210 o~ Ilonolulu ___ bullbullbullbullbullbullbullbull 3 502 970 93 5011671703Iloll-lt) bullbullbullbullbullbull __ bullbullbull ____ 771151 51 128731395Ohicago__ bullbullbullbullbullbullbullbullbullbullbull 6323461013 1M 288 141 43 Springfield ______ bullbullbullbull (207 OIL 07 5 007 221 98 Indlannpolis_ bull ___ bull __ lD 873 t81 72 16147130781Dea gtOlneo_bullbullbullbullbullbullbull 5 oro 637 32 a 731 165 56 Wichila _______ 371O382SI ~foBS 415 11Loulvl1lebullbull __ bullbull _____ 598719853 O2lm32401Now Orleana__ bullbullbullbullbullbull 509( 101 01 745858357Angtlst~ bullbullbullbullbull_ _____ 183125711 241() 517 52 lialtimnrebullbull_bullbullbullbullbull__ 15333 31S 19 19001591 28Ros tnn_ bullbull___ _______ 28 1805i1 37 387 lJI 18 Detroit __ _bullbullbullbull _bullbullbull 55 238 9190 67 97211421 59 S PanL__________ 10 189 911 32 IS90413141Jackson bullbullbull_bullbullbullbullbull __ 828 787 85 134833142St Louis_ ______ 10 01llI02 49 1969566249 Kansas Oltybullbullbull _bullbullbullbull 5 M7 150 50 700777885H olenabullbull__ bullbullbullbullbull _____ I 243 8115 83 130047769 Omahabullbullbullbullbullbullbullbullbullbullbullbullbullbull 287870051 3915480 M Reno _____ bull ___ _bullbullbull _ 614 H12 00 71119547Portsmonth _______ 107a 237 10 13133032 Oamdenbullbullbullbullbullbull_bullbullbullbull 2869 aM 14 ~568 807 69-N owark ________ bullbullbullbullbull 2487437159 3204401648 AIhU~uerque----- 33170700 409 8fl 4n Brook ybullbullbullbull __ bullbullbullbullbull 9 a09 lSO Il7 12 132 381 ro Onstomhouse New 10539113000 13148766410

York

Ninth A bullbull 627S2S2ll19 8fo 317 6gt5 [J1 New York

(ITyears 1986 d 19S7 bY (0 IIectW1~ diltSte (JTs rlC s rrnlones 11 Individual

Percent of Inmiddotshy(or demiddot

crease-)

~ ~

~

00

~2 ~ 70

CO

~

n ~ 100ll1l8 624 2j 151042 592 64

8062 BO 06 08 H7 1lI3 14

19~6

$188515742 629500 909 205 70

IS 931 874 36 2i 286 020 00 4272 56( 44

16319031 97 1l305 15244 I 074 4S2 83 4207 892 00 2 281 1142 3

361 81M 9J 49 (IIl7 U2 7

3 356 883 2J 8 520 655 86 822745(1 rg 2 416 222 67 3772481 00 3662001 17 2716IS940

21 en 52ll co 30 usa 836 7S 2t8r3l2317 7 037 74~ 14

76~ 141 60 g 820 902 3f 3 538 256 27

891 IS7 86 196787371bull 1204123 gj 1or76157 7 fo8 StO 28

Ii 950 JOO 16 391)99U8

1562193193

ro

$316629820 I 2li9 860 m I B57 279 33

3Oa97ij402l (128928967 750100102

~99t 487 fo7 20 11M 9l5 ~u 184W0201 729200219 3850 or1 41

58176 fo5 83752 070 74 6746 30L 00

13665 767 68 4702 445 51 3 43~ IS~ 9lt a 29 275 68 i 429 i3118 1 ~07lIO~ 05

31 ~7~ ~30 48 50856 Z19 19 ~O SG 881 22 11871ampgt031 1 139 In 81

15 70G 957 19 ~~2 260 ~7

lMO49tl1 2 O~( 282 30 1700 68L 22 2 123 844 29 O83(i 220 Ii

40-79g IHO 7( a71 WHo 6~

ZI 826 813 71

Peroont 0lt

lncnllso

M

00 M

00

ro M

00 00

lo~allncome ~sYes

10J6

Itl 852 ll3 H 12O~911~7

2 OB17t 26 41 800 aoS (S 40 581 1I2 68 nS40 100 21

28 681 IXIt 68 31 M5 413 02 11110 IO 78 98BO61267 5 i1l7 613 11 I 136 058 H

112 321 SG2 87 7 61t 711 26

19 ~9t 137 57 823100400 6133 5M II

1076067058 9258 ili21S f 5-17 300 00

~7 025 819 79 5116731)515 80102442 B-1 17227 69t middot16 191332411

25 B62 ~IM 83 912~40083 2 118 03 GO 4 84f fJ14 22 I 858 0~5 97 2 e~2 008 77

10 ro8 504 ~2

52834 H7 75 728 f90 3~

25 995 0~5 90 200 389 760 2(j

128 814 976 05

1917

SO $45 522l~ 2 013 [amp) 52 3 42f 071 St

~9 9IlS ms 71 Gt 07l 71(1 8 11 2-19 919 91 4G tlXl 9~8 33 ~2 738 37 J 81 22 OtJ8 075 eo 14 ~12 21824 e 917 750 it ) lOO 078 ao

110 WI 11217 11 M3 527 M II SIS 37 30 11137m107

8 12l 003 39 11 W2 foo 29 14888 131 15 amp 87i 12ll l7

51 170 92t 76 B9 G2 rflo ~7

1471173Cl81 20775 081 7~

2887 931 23 ~~ 402 G2O 08 12 H3 ow 42 ~611 071 80 6891 7~3 H 2 420 87a 130 a 837 23~ 01

14 (lI5 Q17 96 73 74~ 900 n t 081 776 II

36 059 238 64 294530 lOll 83

1M 7M 58~ OS

Percent

lnore_

- bull bull shy - M

Four(eentb Now Yorkbullbullbull_ lwenlymiddotfirst New York __ bull Twenlymiddotoightb New York North Oarolioo_____ North Jakcla_ First Obio_______________ Tcnth Ohio __ bullbull _bullbullbullbullbullbullbullbullbullbull Fleenlh Ohiobullbullbullbullbullbullbullbullbullbullbullbull Eighteenth Ohio_ _______ Oklahoma_ ___ _bullbullbullbull __ bullbullbullbull Oregon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull First Pennsylvania_ __ _ Twolfth POrlnylmiddot~Ilia__bullbull Jwentymiddotthird ennayl_

vania Rhode Island_ bullbullbullbullbull __ bullbullbullbull South CarOllnabullbullbullbullbullbullbullbull __ South Dakola__ Tennessee __ _______ bullbullbull _ First ToftS_______bullbullbullbull 8econd Tells bullbullbull__bullbullbullbullbullbullbullbull Utah --------Vermo nL __ bullbullbullbullbullbullbull~ bullbullbullbullbullbull Virglnl~ bullbullbull - bull -shyWahingtnn ---_ --__shyWest Virginia -_ WisOO1L~in ____________ bull ____ Wyoming ______ bullbullbullbullbull __ bullbullbull Philippine 1s18Ildo _ -

TotaL ---------_ -

Albony - _- ---_- 0382 Wi 50 Ayracuse ___bullbullbullbullbullbullbull _ 3871 (ill 75

middotBl1l1aln - ------ --- 15 11 Ollmiddotj 9l Greonsboro_ bullbull ___ bullbullbull II) II 000 51 Forgo bullbull __ bullbullbullbullbullbull_bullbullbullbull l4f 087 J8 Cioclnnatl bullbullbullbullbull__ 11 li71 162 00 Ioledo_____ 5 (29 755 60 Oolumbus_ _bullbull __bullbull 310066900 Glomiddotelnd bullbull _bullbullbullbullbullbull_ 24 J97 1301 61) Okhhoma Oity __ bull__ 8281201 IS Pnrtland__ _____ bull 2 Olt 400 88 Phlladeljhia _______ 31218521 a2 Scranton_____ bullbull ___ bullbull 2 gt87 871l It Pittsburjb_bullbullbullbull ___ 18l(l2 111804

Pro idence ___ bullbull ____ ~ 411 30 2tI Oolumbia_ bullbull __ bullbullbull __ bull J )15 t83 I~

Aberdoenbullbullbullbullbullbullbullbullbullbullbull 342 7il 73 NflShville bullbullbull _bullbullbull __ ~SIS OJ6 08 Austinbullbull___ ---__shy 74427682(l Dallas _bullbull __ bullbullbullbullbull _bullbull 8 5~O 70 97 Snll Lake Olty__ I 231 ~78 19 Durlingtonbullbull ____ bullbullbullbull 00694745 Richmond_ _bullbullbullbullbull _ 8 28~ ~32 9~ Tscom_ ---- shy 4 8~ 00fI15 Parkersburg --_ 4 9~I IIll O~

Milwaukeo -_ shy 8 507 068 38 Oheyenno ----_ 27017075 ~ lanila__bullbullbullbullbullbullbullbull - -- ---_

15 892 Dl~ ~2 4 7Zl 02 20 ~

17219 71l8 70 H 14 559 M4 02

JBO 175 94

1500149668 O58757J70 4 121 421 49

37 94 156 03 10502 030 38 2917 7Bl ~I

to SB 333 ~O 411)8 340 3~

29 ~21 58217 ~808 OOUI 3410 0[18 ~J 416t8188 O810OS9M

13 21~ 7S186 1191512201

1991132 19 91398310

12071BS105 7 020 489 23 ll ~21 008 03

15 2O(j 222 M 3U 719 28 __- - - -_ 738 522 229 75 p056 923 129 52----shy

14 959 935 8~ 10821200 BO 300941202 5005 liJ7 01 93193W96 15 HI UM ~2 702631277 9 8ll 322 ~9

235 OSi 4() 348 210 ~2 IO~17171~0 112158117~ 3 ll79 125 01 fllO19IlK 2 622 62amp 07 1 2HI 72g 3~ 121~14jl52 Zl 58t OIl 92

1)401 g78 or 3876 605 39 164~01530 3 000 582 OS

34 124 015 57 4S 709 ~OO III 400322918 6351351 Tl

21 lot 140 75 39 127 OI~ 74

~ Q58 n9 01 9 051 29~ 19 9~fo 043 35 1541123905 3W SOO ~O Ui 213 95

4SI549519 6 j29 S9t n 1~24005717 16 348 681 QG

)2 072 MO ro7 3Zl 839 10 67383477 I 228 230 02 lifo 955 83 1070OG4413

9 281) 43~ 905011160778 3 Q57 740 37 6999 49l Il3 2 ~12 116 9l 4305 073 74 G2~lQlO~ 12 375 58ll Ti

68l 29-1 71 1016oo2ll-J -_- -~ ---- -----_ 67~ 416 074 14 1091740746 H

- ~ 61

M M

~ ---

2Ia42~4341 3572135682 11910 903 77 0 BI9 380 II 2480~315 g9 32365 7H 2l 11MI2192l 2t~m6Ii H

5S1 774 58 7~7 7B6 t6 22O~I3~3~9 ~O 217 318 ~ I 8 708 801 00 15707 162 7~

8 foQ7 158 81572132971G 3~ 029 137 IS 61078 197 9~

12159 81Jl 97 10001 3M ~9 3 69l 072 18 I 92i ~66 60

05 7r2 141 40 80G45a1am 682110732 9 ~Zl on OIl

~O ~OO 338 70 fo8412 G2791

13 89 ~29 50O411~S73-I 2 031 5~G ~O 4900 237 h~

737581 5l 81gt1 7l~ 8J 13240 183 71913361217

10682 821 43 29 sal 385 82 1581134W16 Zl 087 7Fgt1l Gl 190031206 3 ~Ii ~52 61 1 181 IXI~ 2l I AAt on 5G

13 3f~ IHO 73 213112~1595 8 812 3-10 52 14628 947 S~

7 sm fo90 21 10830671 77 Ii gt81 BU 3~14 Bl9 000 32

950 465 ~r I 361 ~22 22--- _-_ -- - ----- -- --shy1412 938 303 89 2 148611 871 99

bull M 00 00 M 00

TOTALS FOR TAlES AND TERRITOHIES COMPRISING PAHl O~ on MORE THAN ONE COLlECTION DISTnlCT tHO 608 3( -14$197371 33 $14505-111 ~177 995 76 $3t3 02~ 44 $lJ800l1O

62 31l3 t9 19 4421790035 71 ti86 929 06 8lMI 421 31 124070 Mil lgt540 11l3 520 ~5 M ~ amp13 173 20 585214973 0 amp17 328 39 9700 2Zl 77 U 1ampI 501 65 15621313 10

~ 891W 272l() 200 ~94 ro9 7167442 522 10 Ill 105 31)7 41 52451 1311 03 119 8Yoll58l~ n

1083013991 13 n2 ~44 ~5 15IIii 198 21 21800)0071 Z5 875 33814 S~ 59l 551 26 21628 753 o~ 2~ 7mHIJ~ 13359118 fjJ 21132 218 Ie 319lt7 9U 66 47831 09 ampI

~ M S751280-17 3~ 128 046 44 ro 63( no 01 62 872 9B17 BS 149 024 18 27744031 73 (H 3-10 (95 28 5(41110 4M 70267773f72IB 21l005 397 BS ~21 38fo 993 52 -__-- -- ~3 340 OU7 40 M G(l 4IJB 013 90 2858037090 49 ~I 20-1 01 73380VlQ43 115539 el7 9144 804 278 5J

52 718 6(1) 10 7437025amp 12 130 om 3M 50 OS 251 1307 ro 11271ll99leO 167621 Ptgt1112 n 2H121 2~Oi(i 5J5l312441-- ------_- 15082 339 2J 2I~If)()~87 19 563 800 36 31 5-Ill 2J5 b9

7 4~8 380 B9 3 S12 ll6 2a ( 721 (6 87 8 (09 321 os H 180 M3 71)~1l57 234 B 00

Alaskn_ bullbullbullbullbullbullbullbull _ -------shy -__---_ Oalilornia ________ _ bullbullbullbull -- --__- District nf COlnmbiabullbullbullbullbullbull _ ----__-JIIinnis_ __ bull ______ - ---_ Maryland __________ _bullbullbullbull --- -----__ Missouri __ bullbullbullbullbullbullbullbullbullbullbullbull shy -_ _---_ -- shyNew Jersey ----_- _---- __ New yorlrbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shyOiobullbull _bullbullbull ___ ___ _ _-------__ FellIlSylanis___ bullbullbullbullbullbullbullbullbullbull ---_ __ TM_bullbullbullbullbullbullbullbullbullbullbull ___ bullbull _bullbull WfIllhinglonbullbull --_ _- -----___- _ _

Internal revenne oollecllon rllstflCls lollow SLaLe boundarlCll e~cepl that Ihe Malyl~n(] dISflCI mclnde tho DistrIct 01 Oolumlna Bnd Ille Whlllgton dla(rlci InclUdes the Terrmiddot ~~S~~~t~i Tie ~monnls colleolod by S(Btes are no~ onLirely indicative or tbe Federal tax bnrden or lho reoPBolive Slat slnre the I[)X may be ovenlually bnrne by perlons

bull bull

TABLE 2-CltllIIparalioo inl~TTlal revenue colleCuHls fiscal years 19$6 Imd 1987 by c(JUedion diBlr-icls Slates and TerTit(Jries--ConUnued

CollMUOh oliriclll

Alabama___bull -_ shyAriwllllbullbullbullbullbullbullbullbullbullbull ----- _---- - Arkansbullbullbullbull ---_ - _ - First Oaliforniabullbull_bullbull shySilth CaHrornls__ __ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oolodo ____bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull - - - Connectieut bullbullbull - - - - - - - - _ --_ __ Delawarebullbull --------- Floridabullbull __ _ -- shyO-rgis bullbullbullbullbullbullbullbullbullbullbull _ -_ H~w~IL bull -__ _-shyIdahobullbullbullbullbullbullbullbullbullbullbullbullbull _ _ __ First I11I00ibull _ __ - -- Ei~hth lllinoi bullbull - shyIndlanabullbull_bullbullbullbullbullbullbullbullbull ------_ _ lowa _ _ ------Kans __ - _-_ _ Kentuckybullbullbullbullbull --_ -- -shyLollijon-- bullbullbullbullbullbullbullbullbullbullbullbull -- _ __ Moine_ bullbullbullbullbullbullbullbull --- - - _ - _ Maryland --_- ----__ -__shyM~ellusetts_ bullbullbullbullbullbullbullbullbullbullbullbull__ bullbull -- shyMichiganbullbullbullbullbullbullbullbull __ bull --__ M1nnesot~ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ Mississippi bullbullbull _____ bull -_ First Miouri bullbullbullbullbullbull _-_ bullbull ---_ -__ Sixth MlssourL_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ Montana - _-- --_--__ Nebmsknbullbullbullbull ----_ Nevada ------_-- ___ Naw JIomphire ---_ First Iew Jeroay_bullbullbullbullbullbullbullbull ___ bullbull __ Fifth New Jersey bull ---_ _____ Kew lIfe-deo_ -_- shyFirst New York_ bullbullbullbullbull -_ __ __ Second Now yorkbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ rhird New Yorkbullbullbullbull ___ _ __ bullbullbullbullbullbullbullbull Fourteenth N aw Y orkbullbullbullbullbullbullbullbullbullbull __ -_ shyTwontymiddotfirst New Y ork __bullbull-bullbullbullbullbullbullbullbullbullbullbullbullbullbull Twenty-eighth New Yorkbullbullbullbull_ __ bullbull -bullbullbullbullbull

MsooilRnoo~ Internal mvenua (lnoluding excomiddotprolll~ ~oxl

I P cnto( Incre~ lQ37 (or dllshy

creaia -)

~

$661212-l0

3982607 636278 0 1108 003 06

885 76B 24U OO~ 3amp3 lJ

W -u

135 221 7B

Gg 494 23 2117 mOt-H

1865 020 71M Iipound 21 47 IlIG80277

l1il5871U

-II

bull gt43 OU 38

6J61l1l 49 4507090

1il635200

288702200

3 7G11 05113

~8 BOO M

~ 302 732 OJ - 210387987

183176830U

3405 111 ampIshyZl6 OilS 51

H

0731il1 65H 32071707 51A 018 01 H 36~ OBO 74

12 ZlS 38- ~

0043757 1bull 3m 62 bull 246841 63 1-1(10 80 5Ii 7~21

13701)11gt2 P4- H

33~ QI~1jJ-

- ln 732 71 179 (0middot1 12- 180 Ol~ J3-

Norlb (ollna bullbullbullbullbullbullbullbull __ _ - - - 218 272 321 GO 284 020 422 08 W Nortb Dakota _bullbullbullbull 27919500 300 73UO llrlt Ohlo_ bullbullbullbullbullbullbullbullbullbullbullbullbull ____ bull __ bullbull __ bullbullbullbullbullbullbullbull 40257 2M 05 58 36 077 00 renlh Ohio bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbull _____ 047554731 ll 332 02 14 ~ Eleoentb Ohio_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 536777400 6 81Jl 147 68 Flghlonth Ohiobullbullbullbullbullbull 5O441l47547 50107268O~)ahon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bull - - 3201907248 31763 311i 75 -e Oreampon_ ---- shy 280740amp 61 374130397F1l Pnmrlvonia _______ bullbull _ _ ___ W 277 11610 10615102967 ~1rLh P~onsylnla bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12828 829 88 12378 (H5 21 -

~

JWOoLymiddotLhird PennylvolLiobullbullbull shy 77 234 WO 02 89 2fll 474 00

Hho~e 1l1~nd bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1243000101 8075 000 15 - S~ulh Collnobullbullbullbull _ ________ bullbull __ bullbullbullbullbullbullbullbullbullbull 1351739 92 177336820 Boh nkta bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ OO3n31 63416416 1enn bullbullbullbullbull ___ _ - 7 273 406 30 7934741 01 Firt T~s _ _ 20 40r 270 00 28 liIl5 170 00 Peeond1_lt6s - _ - -- - - shy 12538531 99 14 3M 6C5 41 UtAh_ - 155-171154 I 1lt2 365 16 Vtrmonl __ bull _____ 145630710 85030881 -u VirginiA bullbullbullbullbull _bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbull 13526341507 152 788 337 79 middotlin~(on _ _ ________ _______ bullbullbullbullbullbullbullbull 890131068 10708 147 92 W~t Vjrgillio __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shy 541875773 5 23f 062 43 WisClOnsin ___ bullbull _ --- - - -42 068 957 M 4B 773 621 21Wyomingbullbullbull _bullbullbull _______ _ bullbull ___________ ____ 7010026G 746208 7 lhiHppllle Islaodsbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull- bullbullbullbull __ 38032503 8827H85 -13

ToLoL 2 035 632 870 50 2 ZlB 786 131 45 W

bull 6 8Gd 011 01 IMOO30 00066BO 001 2IJ~ amp7 11451270 42598396 21l 08 7( BOt 007 l2

4911322716 120170 4 172 1G05 36 56111

971507 l6 ~2 G-11lIl

901021 8

bull 872 1iB2 lit 28480504 601l 158 19

7309305 1704 000 93 I 404 01~-2

21~ 6~D II 248 oor 00 ~2 231 t

PAY raU ~AX (~ial SOCl111

lllld C~rrie Art6l lQJ1

ToLallnwmal mvanue lt1011ections

1936 l037

Per oont of In(leMe

(ordeshy creare -)

$1660 574 2~

42506Ia6 Wf25700middot

66970lt793 0802 49f 47 1 3H 061 28 534460768 1620 On 65 2382 107 72 3 505 815 12

11l1l 410 04 302 183 56

tltt ~~g~jr 3613165S9

107 rgt8~ 282 73 85 503 272 OJ n81rgt(Il~7 til 241 (I~Ill

~Il (fJ6 001 04 301W1 J31 2~

16 t30 5i4I 4P S OJ roo 3~

2 073 6M m

10 527 ~02 73 tl72M-4+t 6 Oli 007 38

128502407 lJ 121 07 i 143 75

22 15B 561 05 71134 no 56 ~3 OI1 00617 3~ 700 ll 7P lI rro 7~12

1I72-~7~10 l lOG 0El 77

~

ro

2Il 028 283 8f 2 779 002 39 428601585 202962213

21241 I 2Zogt 62 ot 023 923 OJ 71116~~838 J31217D707

~25076~I~OO

81RiC~900 ll(l~10PbullII 18~SlIi23~8

~

bull 1 79f OZ1 28

1 8IlI 00780 1638123 lIl

06513178 455953076

1110757758 1614715131 374881933

51505082 557803711 2948 10f 58

688 53~ 20 170705847

411 6M m 058 Cl1 43

1087 690 39 Ii 243 2Of 69

21672538 ~017 72430

198330l-199 22824248 30 3804 OIl 00 2 303 llZ3 59 ~072 948 50

11981l 8M 15 9 17~ (lOB ~

21~ 9JO 4A amp014 70S 43

82 4~ 5f-j A4 J12 320 M8 OJ 183jOO95QI 415I8OI77~

2 EJO t83 IS 0 747(l(H m 1~4782-1235 ~H~J179

0 -lOS 675 89 ~270 OM Ol 11 6g 27

1l 7a2 ltgtampI 92 128 356 003 8t

11amp1845-01 68013038 14

360 058 878 OJ z)1 087 GOO 82 5~ H4 503 1j I~ 81l 1000IH 46 227 B91 S9

17 400 ~O 83 IlO~~lrgtIIW

3304170415 108l7l6M

112~28+t788 B77~lOSO~~ 288 ~IQ 1~8 70 52 lilI3 1R OS ~l~ 512- rI

82707071_(2 2313lt121631 ~ 212 31t 71

U 151 g05 16 3 JJd 579 NI

d91~02~32

~Hd0021l8 lil-l~JI4-t732

I J7 (33M lIJmHl8M

4M 501 f95 12 291114[gt7119

134 on 1] 67 2001960018 M ~lIll Sill 39

- ~ n

W

ro

M

~

~

~ ~ ~

----- lIlQ 3~~ 03 332 7H85middotmiddotmiddot~~~middot~~middot~middotI 71 687II~ 7~ t 653 1g5 310 28 2e5 75 307 S 3 ~20 208 381 09

I

~lficu1tu l altJJustmtnt tnS

~

SI Bl3 67~OI 6i11 til 7

1 ~05 31 7l 0771J2lIIl14 41 W~ 3911lII

6 olJ (17] 13 10412 l8970 72~IootlO

I~ 6~J 280 ~2

(084 120 Il 2 13S ITI 61

fj9 OJbull lIJ 1l8~IjJ(Ol61

M 0)( ~g17

61~Il~nsu t l36 012 17 IiJi97middotl71l

8~ 127lW 11 Ij8251tll1S 3gtIlln~1

1OOe01l91 5083 71lJ 01

10I4613~l4QO

20855 270 ~2 j1)~ IS~ 52

35 OlD llGB 14 6032 IIB6 I 70r~ 78016 ~Iro 030 OJ

39B B27(I I OO~ 212 03 S 700 709 B8

75 To (181 56 32~G 42

4iooo05700 H6 lIII2 6~5 i9 104 637 61~ 74 3100932762

8 720 70~ 22 21001 600 37

$2 321 361i 08 733 501i 56

1 rllt53 517 S5 6180501113 amp1797298 fgt()

I 04 540 72 ZI 2tIS 070 55 872851667

1041002447 738266316 201170071

73482661 lOll 1071l~Sll 7018347011 56 51 65amp Z1 5 51~ 390 18 7483 499 16

93 179 M3 90 1741501572 2988 635 1~

56 888 992 36 M 880 ~I 60

1256-1474158 23 13835087

1241030 22 40 726 U5 23

774808231 1 ~9~ 808 71 5 ~M 07314

37400619 2 421 n5 28 94532S163

84 SH 245 n 03-8031 M

5G 2(5 115 40 HIIOBro330 go 525 733 BI 2 145 881 86 18~6a6518

ZfJ041-olItl

282 710 478 28 I 046 573 22

71768656 24 18M 722 58 ll 268 584 81 87 SOl roO 61 44000 5BB 21 707044871

1600288000 1057010814

117 803 639 06 21 8ll 658 16

1 2llll 2S J 29ll 048lG

173ti~rg75

470516[17 P7 ~ r P 7P l 072 IS~ 69 ~ 71~30352

11(gt 333 8r~ 73 1~2tl8rm02

12 91~ 1M 0 58056 7]3 3~

I) 71~ I~g

267794327 276 H3 (()

l 127 7201lt 2 Ill 10905 I 097 51~ 52 9 571ll2 40 2 207880 29 143013760

10 W 2~1 90 3l3middot1 815 02

lO4lIilI(l4 J 7~ 31K 2t 1 h~ ~J( 10

2Ji ~7li ~7 218)10048 2 ~~7 OOli~ Z1raquo1llf16

M90m4 404 6o1~ 22

Z2J78nPI 3927~27G5 2 11IlV51~

t RB~ lIJ

311 110 092 46 l3H038M

02 740 1J( H 2Il 150 386 03 1700882001

11017106203 50875455 43 1109500amp16

200 306 795 25 2533055325

Irs 111 72ll 94 1 GOO 637 ~

7001 [40 93 J 63B 886

3~ l~S 495 10 GI 0)88 005 45 0100371088

5 728 708 61 3230081 59

176308 480 75 20260172343 18 182 519 35 81239 ill H

240J 142 51

TOTALS FOR STA~]S AND TERIllTOnlilS COMPRlSING PART OF on Monll 1IIAl ONE COJfPCTION DISTRlCT

W ~ ~

~

2~ ~ W

-

~

40 -u ~

AlasIre__ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull Colilomio_bullbull bull bull bull bullbullbull District 01 Columbio_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lllinois bullbull __bullbull bullbullbullbullbull __

~100 2fIj 81 lOi ~2 61 21

~ 150 zt1 2 I ~4 48P o4 ~8

06 137 17 lle rol 209 53

A 00 [37 ~O 17G 2lO m 02

6 15

-a 14

MIIJIO OM4in~(l

2218058 J 079 411 62

S7g 388 78 11 (10 4-t2 40 14lUOO(

3270707623

SHJ7oo44 lro 188 s~ 74 17 3~l ~2l gt)

275 ~d~ U8 fgt3

S63t 1lV OS 2141740418 2~ Ufll 450 OG

QO Gg~ 214 90

Maryland bullbullbullbullbullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbullbullbullbullbull_ M ~45 7ot 59 oJ ~8~ ~51 PG 3S ~81l OB234 1136 OUO 70 63 Ma oc~ f11 89 ~70 000 02 U iI fssourL bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _ KawJeoy shy _ bullbullbullbullbullbullbullbullbullbull

41 04) 08~ 00 RlItIgt8l44

48bull75 310 M MllI7bullbullgt)I04

I~ 12

1294 24li 72 26122115

0526281 09 7 730 895 OB

78 Z1~ 2~~ jiM 147 B9 08 7~

105 8J7 288- 73 18087745036

M ~

Nell York bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull __ bullbullbullbull__ Oh10 bullbullbull _ __ bullbullbullbull bullbullbullbullbullbullbullbullbullbullbull

1lS-l 005 liP 7~ 114 M7 Dgt rS

~~ on Jil U I~G Ill OD3 lQ

-5 10

14 733 308 77 1~gl81713

57856 701 73 17400 M5 OJ

78~ 173 923 ~~

I8~ 524 560 24 088000 40g 87 ~OOIOO 406 31

~- io41 080 amp4 I 3D00-481189

Pennsylvonia_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ _ 181 H) 880 00 Ill7 7i~ ~4~ 00 13 Philippna islands __ bullbull __ _ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull Puerto Rico bullbullbullbullbullbullbullbullbullbullbullbullbull_ _ Po bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

525575885 801406-1~

1102 123 85 1157 43amp 2B

24 78 071 92 middot-middotmiddot-K4Mii5ii~ii

3023711 l36 25 306 877 075 ~~ shy801 406 10 90212385

-- j ii2 0~2(i~S33-71 738 485 76 eo WElShinglon bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbullbullbullbull 8891III B7 1 106001075 1404 385 63 3 8~8 238 87 18 764 818 liB 2~ 030 W3 ~

Comprlsec1 port oll~a Maryland dlslrkllM ngfleulim~l adlU~htLotLt In lloctlOns

N9TE-The above figures IncluOo ~m~uot3 eownld Into the TrOIltlUl) (rom dooumonlOlY stamp sales by posITllators M wtll1 os o~oi tax oolloclions on import-lld dilltlilld plril llld WlOBS hy eolloe(on 01 oustoml

- - -----

- ------ -----

TABLIl 3-Summary oj internal revenue collectiont year ended June 501957 by Stales and Territorier 1

P~r ~ent Pay roll tax Pili cen rof micelmiddot Fer eeo~ Totallnternnl(collectioDSMi~ee]lollI I~tol inmiddot01 pay rollhnenu revenUe 001middotInlernAi 0eOe unde the Social lerngtlla~ payinlernnl Security and leotionsooll~ion rOv~DuDreVellue mentsCarries Acts) Pamiddotmen18p8yrnenil

~$10527 l62 73~2 lGO MI sc II BOO ~u 22 O B3

o~OlO

InOlal72 79388 18 _--_ - ll~ 1~005-middot--middot-middot01eg2 ~~l 07 3l72 2~ H4250111 36 m I ~76 339 10 g34 257 9J 8011007380 6Aa115 389 681 OIl I~ 1gt00 442 40 M 254IH1l-l16~521 531743228 22 15B Ill 95 0131i06128 u

23 005 276 28 75 13~ 52~ ~~ ldl534460768

201M8 310 ~50 21 ~~olllOl~ 17 l 3~I Ow 077 115 23048450965 870 769 00 1123HOM ~Tlt 1023124698 238lt197 r 3576020779~ 7 220 ~74 GG 25500757323 o~ Bi~ p~ 132 I 9M 019 22 i1lG4iO04 1172587019 ~00 ~ 096 088 77680 tlo ~2 ro ~l2 Is M

~09 593 214 M172 413 nl)2 00 779 3~ 707 ~T() 23 12 31 I fjl 00851019 51 19555 9JIJ 105 O~ 2 52 42IiOI~85

18 BII 523 385 100 702 42 2 Dll 5213 - - 3T73(H02gn9 1 iOI 0Z7 ZIJ f8 1740042983

1105gt16110992 9tO 44i o~ 420 1 M~ Ofl ~~ 0 M17 I~II OIH 95 1 6J~ 121 20 33911 7nl 16 9rI Jll 78 1082789550 212 S88 7M1~ 89 5i9 095 92 - 1031I~Gn90 iOW 608 912 42 229 118

1IIM61158 15773103955 ~39M 124 489 2~ ~ 22 12ISG8Ollln9 1~ 1t1 15131 288019 198 70 021OM 608

3 748 Sl~ ~~ 52 5i3 151 95 11322 88~ 100 00 1 03 loll I 118 11009 ~l~ elol2 4 M5 512 27 w

217 0 52e Zl1 ~9 105837288733597942r191 ii 222 314 71 I910~I35 58853--120 22 H00 l7070584i 141589515 m4~1~S~7 25 37l OO~ to 00 411610 iO 3 206 570 58 m1 G~ 0~7 4~ f01002232 370 21 00 H 3 ~i8 ~~ 97 77111 895 08 291 J8~ 377 410 30 bull M423

r07roB~13 21G 725 38 153Tl330300 J~2 111 roOO 87 l~ 00 07 8M 791 il 21 78 n(l9I49J~i il24

~fj~7lIJ 7~7 J~O 65 1282 2 677 913 27 101 311 110 912 l~ 270 ~13 00 w 1114~1~1

03279 92 08

17409 M5 91 605 2G9 laO 40B 31 5 7~13t 71~ ~78 21 M 22078302Q ~87 ~[tol3 10~31 ~i llj6 58 1~2

1 001 lOS 16I ~30137 6~J 517 ~91 13 w

~8200 ~~~ 716 02 932 U 478 671 U2 319 87700 441 ~

176431828 23 R9I 637 1379~S251ll 0036

17UG79811 7 1lO1 O~O 931 W2 a~~ 150

Stall aod T~rr1LarIOl5

Alabama _____ bull ___ bullbullbullbull ____ AlElSka _ ___ _bullbullbullbullbullbullbullbull ___ Arizona _____ bullbull __ _ __ bullbull ArknDSrIS_____bullbull __ bullbull _bullbull _____ CalIforniabullbull _____ _ ______ _ bullbull Colorado_____ bull _______ bullbullbull _bullbull _ CODneotieuL_ ___ _____ bull Delawae___ __ _ __ __ _ Dlslliet of Columbl~ ____ _Florlda_ bullbull _bullbullbull_bullbull ___________

g~~it ldabo___ bull__ _-Ulinols_ bullbull __ ___ bull _____ bullbull ___ rndlall~ ___ bull ____ bull __ bullbullbullbull ---_ rowabullbullbullbull__bullbullbull _bullbullbull ____ bullbull ____ Kansas___ bullbullbull _________ bullbullbullbull __

f~~fX~t MiDebullbullbullbullbullbullbullbullbullbullbullbullbull_bull __ _ 1gtbryl~nd bull_bullbull _ ___ M ossch U5t1$ _ _ __ MI~hlganbullbullbullbullbullbullbullbull _

~ ~~~c Mlsour bullbull_ --MODhu ____ ____ _ _ - Nbkbullbull _bullbull ----_NVgtld~ __ __ _ Naw H~mpltiabull_ ______ Noll Jtr1ty_ Naw Mbullbull1lt1 bullbullbullbullbullbull ___ bullbull __ Naw yokbull ________ bullbull Noth Cuolins bullbullbullbullbullbull_ __ bull __ Inrlh Dokola __ _______ Oblo ____ _ ______ __ _ Olrlhoma__ bullbullbull _______ bull Orllgon ___ bull __ bullbull __ ___ _bullbullbull __ PennsyIvania_________ ____ bullbull Rhode llond_____ _bullbullbullbullbull _ __ South Corolina __________ _

Population 01 July I 1936

(Bur63u or Ihe Census ~tirnate)

Per oent or lltJtal

population

2~2

00

I57 70 bull

~O l-Tr 2 J7 I~

00 ~

1P7 I 4~

22l IM 60

130 8 3 371 204 1 ~G 307 LoaO w

~ 3

1000 ~

521 00 78li

1401

Houth Dakota_bullbull _______ __ ~g~ 000 M TenDe_ bullbullbullbull __ bullbullbullbullbullbullbull _bullbullbull _ 2 AampI 000 122TfS __ __ _ __ bull __ 6 117 1raquo1 ~n Utbullb_ bullbullbullbullbullbullbullbullbullbull _ __ _ _ ____ 5WOOO Vrrmollt 3811 OO~ ~ Virginia __ 2071000 0gt ~ nSh~~toO _bullbullbull ___________ 1043000 Lli

t 1lima ____________ bullbullbullbull 1830000 142l1lYlnsln bullbull ____ bull_____ bullbull _ __ bullbull Z 008 000 2 2~ WyomRg _ _shy ~ Phili PlIlle Islands____ - _--__-__

Total __ __ _ _____ ____ 128016 40CI 00

Th flgll concerniD~ internllremiddoteDLle receipt II

Income (ino1udshying exooss profits)

tM oollectioDS

16 701 2OB 6~ H4O(mM

2nM 901 IJ 2 5~1 3JO 2(1

125 =to 9i7 52 I~ 4Pi 0-1 39 1l7H5l200 6J IM318~1

1175~2U30 23 14B 85~ 09 It 77-t ~OG U ~ OT ~OO 93 2 02l 404 99

204 m 335 BI 30 ~T4 Q28 ~3

11761298BI 82H47lU 1~7~1200H H 16~ SI 91

G 971 000 50 ~~ bJ~ 003 80 00~M022i4

15090191830 25 (121 231 00

29717JI30 -lB 3rgt8 437 IlO 2 ~93 25 (i 6Q934101 242087a 6l 38811lt99J

88 497 86~ 2 111301~52

5980801072724 ()45 1)(0 11

7~8 SJ2 B 117OJ5~1210

171723B~6 6 1)(8 D~ 43

1G9 Jl9 amp38 ~ 13 ~Il 003 73 ~rrr 9JS gO

885 W~ ampI 13324 gt21 ~I

M 45 7115 27 ~284300~2 2 013 ~07 59

21Gro01G2 U 413 7M 00 11 0(1 ~[l7 ~2 20 151 2~~ 41i 1J~H600

_-__ 2 113 76~4B111

Fer eent 01 inenma tn peYmiddot

lOenl_

o31 0

M

57~ 71

21~ 245

1n7

M

00 911 1 41

72

~

M 416 Mro 2- 201

I~ ~9

H

~07

27 2 ll3

oo 5 ~9 7Q ~~

7 7~ M

M

ro 15

00 00 00 M

110 00

1

~12 37l ~~ 7 Bro 79B OJ

~~ 208 ~tL1 m I ssi127 55

821 WIlg 1~249J 71lI~

JO 3~1Il11 85 ~OI442~88

~I9813~07

T90~88 312 4185

2 213 MI 523 73

191I

00 M

6M l7

218

00

m

00

228 9Tlj 87 2111 WJ 48 5 ($ rjf ~9

1907084 4(14 ~35 22

~21S270j

~ 8~8 2l8 87 211180110 4883WI~1

2936UM ------shy ---_ --_

M

205

w145

~ -----_--shy

1 fi2ll 818 8fi 23358495 10

102 092 625 33 5728 798 61 3 239 081 59

176 368 ~80 75 28 630 593 38 181825390 35 8123042444 2401 HZ 51

332 7H ~5

0lt 00

210

~ 79 00 a~ lt5

26574530784 00 bull 4 653 195 315 28 00

gi~eD in tbi mt oiiCl rrom such figures Cllrrle~ In other TrerlSLUY sttmaDIs ltbowill~ the finBlloial oon1itlon of the

2 8MOOO BI~

~O~ ClaquoI 2 023 000 801~ 000 IOM OJ 1731 OJ

259000 GI~OJ

1 r12OJ 3011 roD

12 roJ 18000

1ampHorX) gt ~ (J)l 2M~00 I BB~ 000 2 8131 1raquo1 ~122 000

853000 1 li7~ 000 4425000 4 ~S3 000 2 (3 000 20031raquo1 3059000 ~I 1raquo1

I ~rgt4 1raquo1 100000 roSOOCI

43lSOOO 4221raquo1

12 gas 000 3457000

703000 f 713 000 2 ~ZIJ 000 10171raquo1

10 13~OOO 081000

1860000

----------

Oovornmont beoall tho former rcpresont ltIllection5 by Interllnlmiddot~vnmoe thrryu~hoLJt the country includlllg deposits by posmnI o[ Inwnls reehe~ lrom I~ of docushym-nry slamJlS sn~ deposits or internal revenue colleete~ ~D ]qu thllllb cutom OmCYS whilc the latter represeut the deposits of the clJ~rl i~ll ill th~ Tr~o~ny or ~ellosishytSj JillJl the flseal year concernd the dlllen hing luo to th~ b~t thnt ~omo ~r t~e ooltectlOns In thelatte part of the liscal yonr ~nn nut be dfp~ltj )f lire llot reported to tba Trfolry as deposited UTltll ftfter JIIM 30 thus cryl~K tharn iut~ the fdllWillg fucal year as recorded in the stnteme11ts ~howin~ the ndtion ()f lmiddotbe Ireasury

re~ r~ceipt are crediw~ hy the Stale In which tha 11oti~ns are made r(i~t3n tbo various States do not indioate the taK burden (of tbo reXcUvo Slalll~ ~inoe Ihe [axes may be avntnallybornebypersonsinothorStato

bull InoludCd ]lo~tIols for credit to trust fmd~ as rollwlnCOllle tmiddot~ on A)aka railroads (Ao or July 18 19lfl _ bull bull bull _bullbullbullbull __ bullbull __ bullbull__ _ bull __ bull bull t4 005 00TaK ~D Philippine manufartllred prou)ts (Act of Ang 6 1909) __ _bullbullbullbullbullbull __ bullbull bull _ __ __ _ __ 145 071i 73 Ta un Phlll rpln~ eoconrJt 011 (e ~Q2~ Revenue Aot 01 193-1)_bull bull _bullbull bull bullbull __ bull __ _bullbull bullbull __ 1812780900Pax on Put1 Hie rnellulertrJrd prooiucts (Act of Mar 2 1917) bull_bullbull bull bullbull __ _bullbull __ ___ bull_ 221 47

18 ~7 17446

00 T AE~f 4-Summary of 77lonlhly illlfTlllIlmiddotrevroue tllZ receipts for the figcIII yellr ended June SO 1991 by BOIlTCU

Bour= pI ovenuo ~------T------ _OT_ I

1 ____-- ---_---- ---___________ I I----~---II-----m---r--O-----I--N_-=--_I-------InNlm rmiddotprltllltgtlt BndunJut-lnrlchment lJl]CS

Corllou inoomo wisbull _ __ bullbullbullbull _ _ __ bull S2P oco ~23 ell t2J 333 Ul3- 72 0149 63 150 22 $20 017 jq 78 $19 4~ 26 lYl $1503 m Giol W

Ind Ivj~~llooome tur_ __ bull __ _ I I M2 51~ 3 134middot~middotgtH middotmiddotImiddotmiddotmiddotICbull bull 9 321 lOO M Tot81 nmme 1m bullbullbull _bull bull _ bullbull bull _ 40 liS 138 03 Ill liM 090 28 ~4 421 j 12 83 31634 1amp7 21 ll OXl 922 1~ ~ I 17~ ~5 99

]orcrmiddotproll~1 IB _ bullbullbull bull__ bullbull 1048 371 2 028 140 32 4 N4 lrn 81 80~ ~96 80 a13 114 II I 1gt1 ~IJ~O~

nlol__ bull 4110060928 280-180U3211 nJI LI onrio~mrl__ (Til bullbull101 J11 ](owour H 01 bullbull191Il)_ --- - ----bull bullbull-- ---I~--~--~~~--j~I~--~~--~~~~I~~~~33~j_ ~O2~3b3000 289ml4~0~5 1~~~--~--~~--I~~~1~=l~IJsectj~~~~~n4916MOJ 2lr2~jor930

C~raquoILlll Wick ta bullbullbull _ bull _ __ _ __ bullbull bull _ _ M M7 amp55 46 gt1880 roil- IlK J7 612 ~13 b8 6 402 300- 82 610 228 S-l ~ II 400 II1l EtIllc lax bullbullbull _bullbull __ __ bull bullbullbullbull _ bullbullbullbull ___ _ bullbull _ bullbullbullbullbull bullbullbull bull bullbull __ 29 DH t62 4S 9 607 ~51 34 Ill 4r 400 S3 6 758 50-1 III II IllS 24 00 4 ~[Jll rn 2 ~~~~~~ -- -- ---- -- ------- -- ----- middotmiddotI~~oormiddot middotoooou~~oomiddoto~~middot~~r~ N~middot~middotmiddotI~middot0 i~romiddotmiddotogt ~~ ~

Dltl11ld spirils (lmjlOrlld) ~ci un__ _ __ bull_bullbull _ 18UII217 2 700 71gt50amp 1 817 iI gz 2 amp2-1 004 21 2 400 II~ Sli ~on ~L 91 llitlllrlt1 spirits (doTl~t1~) middot_clse labullbull __ bullbullbullbull bullbull_ __ bullbull _ 1712 70~ 31 I~ 822 742 2ll bull IB nlT 26-llli 2 WI 928 31 21 4T~ 713-1~ 2l ()Ill i)2 9~ Dhtillcltl pIril reetIfle Ion 10x_bullbullbull _ bullbullbullbullbullbullbullbull bullbull _ bull (l7 77(1 00 Jlj) ~22 38 831 011 Ii I ~n I 7l 1 4~J 481 44 1 ~1~ 204 40 ~1II1 cr Iorkllog wlc mII~ls mc (llnJl(lttlaquoI) r~cjo leu bullbull bull 3~ 358 41 2-1 09~81 ~~ 91gt1 an G3 r9~ ()I 83 ~4 fl2 l2l 111 71 HIIII o norkling w1e offllse otc (lt1OIllrt1c) lI Isx_ bullbull flO 78~ 17 303 170 2l 42O610M 3IlH7 38 (17184215 770 7lS 2l 1IeltI uelt for lorlIrylr~ ~wrot I iabull bullbull_ _bullbullbullbull bull 20~ ~Ol ampI ~7 ()(Jj 35 1Jl3 00] W~ 391 Zgt~ 40 127 00109 221 82 ~ ncctl~middot olall and holriltllic llquo dlts mlluuflltllurers ~ lUlls tPltltJ1oilshy

1M) _ _ _ _bullbullbull bull bull __ bullbullbull bull _ 3 053 (I~ Gl 888 MI 72 3lt2 010 24 n7 379 00 HI 721 30 1M (97 ~9 CtJlmI for ditill 1lrllll Intended fm eXJlOrt __ _ _bullbull _ 0 21 30 5 ~O 12 til 3 Il(I bull 13lgt 50

lLltlJl1lmpslodltHIIfltlplrlt3hotlledlnlgtond bullbull IOGlOO 3lHI00 31000 5OOfIOO ~2lsOO 763200 CltlDtaI1lTlIlml JIll1nrTuln~AetoI193ol) bull bull __ bullbullbullbull 756S24~0 613 33-05 m4J1D 1100Ol817 12troJ Iill 12-11(1(82 ~ l(WIr lam (LiQl1or TBlr~ Act of ll31) _bullbullbull _ __ bullbullbullbull bullbull __ t 810 13 1l15- lO z 1~ 2D H 17 IS 2 191 93 ~1l1 19 ~melltrlt1 mnl1 IIqua __ __ bullbullbullbullbullbull bull 34017 6115 B7 21 0lt15 56 49 2 J3 roB 09 21 ~3 om 03 17 W BOG so 10 4R l HJ Zl

Ilo IMI BU(] wholollllh jn1 io molt lIquos (peelsl U )_ __ bull J1jC~middot1middotj~j~Io~~middot1middot00-~~~I ~~tmiddot1middot~~1middotI-~~~=middot OO~t ~~tJ~~~=t~=M~ 1O~~~middotJImiddotjmiddot10101 bull _ bull _ _ bull bullbullbullbull __ _ bull _ (oDI~400 a1 5191l9~97711 4~OOIIIIR~2 2811875510 amplr~51l697 ~Br~11)3

lohlJ~omal1thlI GI~o (lor~L bullbullbullbull bull bull _bullbullbull __ bullbull bullbull _ _ 1172 873 0 l )7~ ISS 2J I ~II 13141 I 392 032 ~9 1 Ill 917 57 ll4a llJO (II] CI~o (s0181])__ _ _bullbullbullbullbull _ bull _bullbull _ I~ 043 OJ 9 ampi4 3 11l 64b 13 12 SM 00 J1 19-1 OJ 8 WI 70 l1~MoIWs (l8JVe) _ _ bull bull bullbull _bullbullbull _ bullbull _ __ _ __ I 237 flI 1 0Cl 12 1 6lI7 GIl 1 2SO 8S 2 oro IlG 1 rI1l 05 CIlWltttw (11) _ _ __ _ __ __ +to 403 413 30 4(1 200 7M- 43 032 218 gtl ~ 005 72-1 R2 ampI 071 41 l~ 30737 tm 81

~~~~ 8~b~rmiddotP~~~~~middotIirmiddotCmiddot - - I JBD 2i ~V3 41 31 bullbull ~~ 0lI~ 65 651 ~1 (XI IgtIG- 2iB 101 630 lIio 61 CIJlIretle P3f(rlt od 1111 bull __ _ bull _ bullbullbull _ bullbull __ 5~ ~~ 1 ~ ~~~ ~1 tsrt Ol ~ g~ ~~ ~ ~t ~ri ~ ~~1~i~

Jrof denl ~o~lll et~ bullbull_-bullbullbullbull ---- ------ ------ bullbull - IJ~~Jjc 10 00 ~OOtl~~~j~tl~~~t1tl~Jd~jOO~al1[lI~l~~8-Tiri~middotiii-_(~I~-~-~I~~-~_~-1~--middot------middotmiddotmiddot---middot----- 51 ZOO ~2 521~~~1~ 49750 2(Ill 00 40 OO~468 SI ~r87~ ~~rI~ lB3 9~

IlGfllt of 1nltobtJfI~ lultmiddot1 of opital stock 11middot 01 onU8noo olc_ bull z 179 1M 58 24 Ij 00 2 Iii 20~ 9~ 1 2 2111 434 lIB 2 110 74B1lG 2 73amp ~7 29 fopllaJ lock 80lt1 lm1Ia 11Ilet Ieuro1l Or Ifale _ _ _ __ I lIM 2l1 4 2 l4~ ~92 Sl 1 931 rI5 GS 2 18 t 1IlXl ~O 2 963 768 01 8 117 31 lJ

~11l8JaOO aU700nbull -- hllU lYl-l ns] of poltIUCl (fuum d~I1YTl --- bullbull-------- ----- I bull ~~ I Tlt275 ll~ 0 J0~(1-l4S0 ~71111I10 ~6129700 425 07amp 53 7 O~S 31 141l~I3lll 1011(114 1o17i~~ IO~7 72

~ ~n1 r1l2 l~ ~IJIltS 7l r7 ~~oo sn M 8 70ilBOI ~~ I) ~77 01~ Oil

3 II 410 ~2 231~321I1o 29rollOlo~3 1S-g~1l21)2 2lIl~Oampi

1JOOlO 82 191 13 16 905 10 15 7241 oorBl11 7M31iH MS~lJOI HI3J(J23 2SO 1m-12 401Jon~

22 M2 371 57 18 119 75-80 21 tJ2 801 Sl 1z1lSO1lIlmiddot~6 Ill 483 458 21 2 7ir8Wl~ z 72-1 5ll IS 3 251 ISS 52 2 U91ll6 51 l SlS 005 21 3 4~9 73lI 611 3OSOSI2~7 2 U80 8~ ro z029~7141 a J8lI 013 10 liH2amp1gt7~ 1171 40 ~J 1301 rolll 40 I ~g3 961 74 1SMtll7r

Zi~ 4~8 77 ~21~~8 0 70s 16300 IlmiddotH )9791 MI in ~I 702 lfll 00 IOSu7117 7~481M 22~ llO ~9 r0ll9 (f 11

4 u~r I J 11 t Illl ~(j 33 ~IO~ ~S (11 1amp1~t5lO 4 l13 0(2 47 ~ s~l 56 77~ 1laquo4 82 ] rillS 108 0-1 rll9~62J I (130 ~83 00 1~ rl2 90 rolll 0~2 3~ ~~g 1~6 67 -9 030 II fl(( atoll U

lllIl18a1O 31751121 52 l3amp 4r 1(2 t19O 00 ~IQ n9H 5~013J9 4M Olr 10 01 amp2 rB J2-ISO_SI 22 ampSO ill amplI42l2 lll U4 71 407933 amp0 -=00 274 002- ~I

3W5W 10l5827 2~fljM 14 Zl-l 39 7lt192-11 4(1~72 70 15 (I 100II00 587344 10119515 81 025-3 OJSIIISI 101008 M 00 71~ 91 I tGS------- ------- -------- -------

4~ 265 m~ 38 37874 9~O 3~ Jil [j0 07~ 01 Zl Zlamp 1~ Ill 3 ~211125 a7

2 70t 8S7 92 1751zl170 2 JlI~ 216 rlll 1445 293 ~n 21~7~97 95S 902 03 O~7~3114 limlnl M 720 73amp59 IfIJ S(] 21 Ill1m8 2J 141dl It HImD 152 9li7l1 IU6lI743

I 38t 107 i4 I 1lOIl ()I4 71 1 07 1iBol 100lt6i393 ~19I~00 001 2111 OJ d iJ9 Tlt 400417~ M74~+t O4Il47amp32

1572 20 I 18100 1014 f 1 I 2l 213 Jamp4 01 1311M4IlI I~ JR 36 122 MJ 4( lUzsrOO 29(1]]30 14412 ~1 (9 1103 7~ 13nl I 2302207

2 ZlO19121 27ll1 133amp4 2M7Il21UI 2 ~35 81 53 2 8M o~ 45 76 008 03 71 r44 m I 69~U~ 74 189 ~I 70ll~ Ill

3~3 M ~llloo II~ ll 233 H 1~ 00

00 llf- tl115138 ampIi 8972amp35 08705]8 O~ 25l 01 84 311 02 21 2-I~22 496 ~ gil- ampI

8 bYI 825- fil 7001974711 1l7IO 4Zl 52 711 1ltG- (II 0~2a233 18

24 2IlO 51 middot~5ij-37middot

131149 410088-----4677-62 1908796 1853522 ~t mil 2J

~677 ~2 1iO ~H ~7 2-1 226 ~~ 2270511 lIl 3l1~ 7~

(]mnd totaL

1lrpllollo tdrlnph f8rllo ont1 cable focilitles 10BoOO frogt etc _ __ bullbullbullbull_ I 14~ middot13~ I)

Sllvcr bullion nlc M If(rr~ bull bullbullbull _ _ _ bull 3C

25OlrlIZJ~ Il 407641amp11i~1 lOCI 2471lQ782 I (I ~2b (11) 07 ~7~ 632 ~~ 13288 326 ~~9 1]

M 100~~ ~~~~ - - - - - - bullbull - - - - - - - - - - - - - - - bull - - - - - - - - - - - bullbull middotmiddotmiddotmiddot1 ~~middotmiddotmiddotoOmiddotmiddoto rI~middotIdeg ~ I~-~~~ 1ran~por18 lOll of oil by piPlt ]100 bullbullbullbull bull bullbull _bullbullbullbull bullbullbull 81 408 7~

~ 01 Ie-rlr~ll ~Ol __ bullbullbullbullbullbull __ bull _ __ _ bullbull _ 1l2 ~5O 0 ltlml5loo to beetorl concltrlll caharetl [lJc bull __ bullbull bullbullbullbull__ bullbullbullbull I ya ~g ~2 Club d aud ioillllllon fflfS bullbullbull __ bull _bullbullbullbull bullbullbullbullbull bull bullbullbullbullbull i02 ~71 9)

Adult[lmtcd Dnd PJ(l(lSj 0 rtnltlVlltld bUlle mlled Dour 9PltllHed ch~ 2 nl (Ii (llrom~rgarine 10Dll1ltlln~ tllciol tlllleS bullbullbullbullbull bull bull bullbull 47 MI 15 lootl ududln~ prrl1 tMr _ bull 145 2lS 42 lnrolllU cte oils poceM (~O rmraquo Revene Acl or 103-1) _ bullbull 2 83~ 117 15 C 10 potroleum pcMesed clc ( M4 fiud 005 Heou~ cl nr 1931) __ 71 4~ r 00 Nor IOT1 Im ADL _ bull _ bullbullbull bull l lW 00 Hopcled tB~ Of] IMLe candy cDrm Ivlltlnlt1 solt drinkS ~~lr COo

ntmt Bud Jecly bullbullbullbullbull __ _ bullbullbullbullbull_ 225 287 23

p~)~~o~ ~~~_~_I~~I~_~~~~~_~~~~~ bull ~~~j~~~~j ~~middottl~~~~~~~~J~~~~~ Id~~~~~~~~ Soeiol Sncurilv ACl Title IX (rmlloymenl ltgtf8 Or morel

n~I~~~~1~=~~~=~~~_~(~~~_~a~~~~~~~~~~~~~~~~-~~f~~

IJ~y(n~ rord bullbullbull _ bull __ bullbullbullbull __ bull_bullbullbullbullbullbull_bullbull ____ ~7 104 30CCCI------CI_--

]011 _ _ _ _bullbullbull __ bullbull bullbull 1 ~2 7S~ ~J

Mouu foct Irerlt COC 11 Jubfe8hll~pil__ _ __ 23llIOG ~~

lIrQwe ort nlt malt __ _ _ bull bullbull bull I 151 67G ~O Itehll_ bull _ bullbull __ bullbullbullbull __ 4369li I namplllJn~ _bullbullbull bullbull _ bull I~ M2 jOil 75 lpelrltBl eoel1Y _bull _ 2 521$ 0 TI Bnd IIIn tublt~ _ bull bull bullbull __ bullbull __ bullbullbull ~ 5~241 80 IIt pepBlati~n etc__ bull bull __ bull __ _bullbullbull _ _ J 00 4J~ 11 Arllel made 01 fllr __ _ _bullbullbullbull _ bullbull bullbullbull _ 5 II~ I ~

Ill [omoblle I fle bull bullbullbull bull bullbull_ _ bullbullbullbull gfl-4 58 02 i)lI automobile oml 111001lt108 bullbullbull __ bull bullbull_ __ bullbull __ _bullbullbull bullbull _ 7 7(j( onl 22 fnl~ M Qccossorle for onlm 11 bull bullbullbullbullbull _ __ 40 502 UI H~I~ 5ltt nbonogropll rro-rds de bull bullbull bullbull __ ___ _ bullbull iI~ 71~ 31 Mcdul011 efrlgnlolll_ _ bullbull bullbull __ __ bullbullbullbull _ It-2 l711 25 SllOrtto~ (oltHh_ bullbullbullbullbullbull _ _ bull bullbullbull 3amp4 107 21 FI(lInm ~heUs nod ltllrlrldJS bullbull_ __ __ bullbullbull_bullbullbull _ ___ _ 2Jl 212 Ill PIlolS sod fevltgtl~orsbullbull bullbullbull __ __ bull bullbullbull _ __ bullbull __ bullbull bull 11019 (rII Comora 80d loos bullbullbullbull_ _ bullbullbull_bullbullbullbullbull _ __ bullbull_bull __ 143 91S 00 Ch~fng gUm__ __ _ bullbull __ bullbull _ bull bull _ bullbull bullbullbullbull g6 180 l7

bull e C

~ C ~ 0 C gt ~

~ 0

bull ~

0 ~

~ H

bull~

~

~ Co

~

00

=shy

TABLE 4-SUflllnary [lj lnoflthly illlufI[I-UIfflUe taL TfCript~ jrJf the fiual year ended Junc 80 1987 by sQurces-Continued

Bom 01 revenue JapLlllty Meh JuneFebruary AllIn

Iocome1lXces-pofit nnd Imjllaquo~nriehmenLtaxe (Jorr~mli~n inc taxes __ bull __ $24724 79 49 $Z7 no 73t ~I fZ77 190 000 22 $27711302591 $24 146 058 67 $2S~ 713 5U~ 01

2708001096 1~ 802 3 2l 2)32l27~186lndiyidu1 inonme tgtXos___ -------- bullbullbull - bullbull -bullbull-- ---- ----- 20 521 437 82 368[gt4 l ~3amp 1-~~+iyen~H 1-c0r~~~ I--g~f~~~ Tot1 income toxes bull bull __ bullbullbull __ 45 246 Jl7 3l 64 0CI1 IIZI U4 V OO~ Po 5 5oU3f76H l2 910 593 ~5 55~ 16 ~72 86

EWl)(Jnt t~ltcs _bullbullbull bull bullbullbull bullbullbull __ bull __ 127 WO 64 M7 ~W kl 3 [lOll fIltl lS l rtfgt ~5 [4 IP~881 f ~9 020 00 ~33~~11 9 Zln IS 2 378 ~2L 33

~l n~~ 013 ~o ~gtlH Ol~ 615 2~11~1~r~~~~~L~_~~~~~_I_lI1wvemle ~~~_~f~~~~~IJ~~~~t~~t~middottIJ~o~2~~J~t I~i~~~~j~C~tIJ2~~~I~~~~~tl~~sect~fr~ I rR~ital tock tax bullbullbull_bullbull _bullbull _ bull __ bullbull bullbull __ bullbull __ bullbullbull bullbullbull _ 240846 00 266 235 GS ~lo lW7 110 Z71 o~r 3 ~~O 2)~ 01 I 18(1277 9ll f~ta(- elllt __ bull bullbullbullbull _bullbull bull bull __ bullbull bullbullbull __ bull 22 320 894 03 26 126 lie 27 28 87~ 951 00 30350 6lU (l( 93~ 15~ lJ U 28 3S6 01

8m ~i 19 6raquo 024 6~ 2 In 2fgt9 23I] L[llubullbullbullbullbullbullbullbullbullbullbull _bullbullbull bullbull __ bull _ 727 535 27 786 O~l 29 l4 372 24o+~I~~Jo~o

1l~uor 3~ shyDi~till1 llrits (imported) exclgte tax__ bullbullbull _bullbull bullbull __ 2339 89 7~ 2 085 889 H 2 M USO 4a ~ ~51 914 13 2~ l lVl3 16 2r1201561 DiotLlI~ pims (dometic) xclse tax __ bull _bullbull _bullbull bull bull __ bull 15 681 W2 22 11 800 t8~ 71 20 O(~ C97 12 IS~ltl~n ill 17 7Z-l tj~ M 16811Q0212I)iji Ilel liits rocti6eation t~ _ _ 03681 I OJ 749 oro 71 872 lQO 7~ mH9 8l8 ~~tr 731 21~ 32 ~till or rr~lin~ in- cordials etc (imported) exci tu~ __ bull bull aa 1(J4 211 ~ 3~1 3 5l0 IV 36 lIT 116 ~~bI37 21 3976295 Stili Or r~kling wines nIb) etc (domestic) excise tax 401 7A7 01 377 421 5~ ~OO 7JJ 0 10( 81 ~1 an l~l ~8 3lamp 23~ rgtG 11Rn[y 1Jj~lt1 for fortif-in~ sweet w loe bull bullbull bullbullbullbullbull __ bull __ 1 ~07 42 laquo 118 4 3 70~ 12 I) 12900 M~133J 52859 lJ Ileeei fie retsil and wholesal liquor dealers JnBIlOfacturer5 of sUlls (Special

tlm) _ __ __ bullbullbullbull bullbull bull bullbull __ bullbullbull __ bull __ bullbull 127 744 10 SD 12 il 86 02-3 ~~ 772Q271 88 78~ 3~ 2 lro l55 80 Slam1 fQr 1iWled olllrits Inteuded rnr export _bullbullbull _bullbull __ bull bullbullbull __ bullbull ~ 80 14 20 2 W 2on noo 00 Cooe tam p [or ditilled spirit bottled in bond_ __bullbull __ __ bullbull __ bullbull __ 2 232 00 6 ~OS OU i ~lO 00 450GM ~8~O (1(1 1710700 Con[nl no stamps (Iquor T6xLng Act of 1934) bullbullbull bull bullbull __ ~55 938 00 867 772 ~8 787 ~~ 08 S~I 1M 4~ 70771513 073 77 79floor te (LIquor Jaxin~ Act of 1934) bull bull ___ 3 222 05 74 ~flt 10J 65 r~~ 97 (1 H~~ 1~IW flUenteltl nalt liquors bull _ __ bull _ ____ 15079 723 ~8 15 701 O~3 21 10 WO 2JJ I~ 2 56 lOCo 4g 26 14n ~IO 76 3~8fJI80L26

57 ~7~ 10 ~7392 27 1082385 H ~712~[j2M -Hro1l~IOO M 278 605 ~9Il~t -~ta~ ~ ~~ ~_~~~~_~~_~~~~~_i~_~~~~~~~~_~~_~~~ial taxs) ----- ----IJ~i~~t~~~~~ I~~~~~~~~l 1~~~jI~j~~1middot~~IJ2~~b~

Tb~ m~mL[MtlJes Ci~ar (Ig) _ _ __ bullbullbull __ _bullbullbull 831 628 20 857 3amp2 B~ I HOS5~ U I 096 2Il4 5~ l~~9gg4M 110282V07 t1~6r~ (Small bull bullbull bull __ bull __ bull _ I~ 71G 8 ~rlA n U ~5~ ltIIi 11 ro113 13 ~21 ~3 14412ii3

206~ 78 1 282 (15 J 114 00 I S-lltl 3~ I~ll~~ 1312613~~~~~ l~ik-~~~~~ 40 308 802 98 30 ltl~ 2Jl3bullI~ 3S375~~l8 3d dlO (lI8 8J 3921011737 42 776t174 16 SnurT o( all dese rtione_ __ bullbull bull _ __ _ _ __ bull 3520057 li2r +I 87 I 9~5 I~ 58] n~ ~6 i2 S-I 4S 53305615 TobflCeO chewing Ild smokingbullbullbullbullbull__ bull bull ~I01 500 37 ~2)J 46~~ b 018 130 72 4821 H4 22 ~ 4~ -110 l~ ~ (l1~ 547 74Oigar-tle papers and tub bull __ _bullbullbullbull __ bullbull _ bull f) ~95 3 8~ ml 38 77 550 19 9557230 9~851 ~~ g~ 32 M If dalar lannJ(io5 rlo_ bull _bullbullbullbull __ bullbull_ 31000 HJOOO middot100 ()() 181116 4H34 8086

TotaL _ __ bull bullbull _bullbull _ __ bullbullbull 42 701 201 sa 4ii103144 78 6324387064 4531015773 4~ 221 473 811~5 80~ )]7 10 I Siamp In~s (TWe Vlll ] enw Act of 19116 as amended)

Dand oj iodebtednes iues ~f pH] Inok 1~~n of ltnyerauce etc) _ 2 ~W fJ(j 01 2423 (151 ~4 2 -4S3 17K ~9 ~19( 457 51 2 2l7 ~27 14 OnpHal ~tocll Bud similar lOtetbullbullt Ie r traDlerbullbull 3 111(1 Q~r~ 40 3743 3G2 59 3 225 56- 70 21amp 7Z1 2n 1615 0714

---------------------_

ro~ 8~8 ~ 3921009i 02781689 ~30 orLQ 16 H3 689 71 403 3g8 10 37463280 279 gOO 20 210 021 40 10130000 1011232 28403 ~O 22 23V 67 1 ~39 28 B 079 0C0

708598285 6231 n05 94 6539 509 85 ~ 243 707 68 4 446 567 59

2 OW 705 44 201729336 231764029 297186312 20[Q212()o 8 Jl6 08 592270 30 f6Il 57 4674426 5079376

~30 33t 00 002 243 00 8H 017 67 753228 GIl 1 IH GOG 13 1~56t 131 38 12970 V80 ~(j 1309159284 16287 OM 01 17gt6146861 2 ampIf 821 rs 3 580 935 74 2 904 212 77 302lt483 44 2 937li93 1amp 2215JI1 98 3 082 081 78 256377498 ~4~9 122 91 24369~0 1190701 00 276968900 141792809 116851087 16871233

505303 J9 36712999 355 JI2 H 34098220 293S43~4

WO f25 05 2lH 786 70 66728948 1 lt-18 789 69 1008500 20 5 350 368 H 2 TIll 58116 4f3180939 9 799 852 38 101132707

822)74 76 628765 II 05415 3 I H6817 57 8133~8 n 4f-l8o~41 360922 38 331m850 329074 II 39464150 ~Il( 130 94 0)20914 l QZl73 [oS ~ 219 20 2 971i63718 11)) I~2 IS 4lo3UI-l r40365 U fG9 08 7~ ~lO 524 58 21269103 llgt 451 ~2 136 )fi~ 64 ~30 140 ~3 465451M

7 3GJ 41 16 lO9 Sfgt Ii ~gt8 81 II 591 lll I 1071755 10561958 o2P10ot 71 071 21 7~ 3)0 11 11823573 M831 J7 7fd]33~ )8 ~ 10 ~5 ~~c 6Ii 89931 86

34012M311 ~] 335 n8 Ill ~~33)S46~P i 45 If1 57S ~t tOil 670 00

I 5ll~ ~Il 88 2 1043[9 2~ 1777 3m 00 I 209 17J ~7 2129~3106

8~8 l6117 11Y5 l~~ 23 SOl 2l16 JO ~7r4IO~L 960 54 31 ~2 US~ ~2 1584081 lSI bull 0 3gt l(l(lrti6~9 W4bull bull72 23

1~nS52 YI l~~94[)lt( 1Ii9 68~ 5) 1~7 119 30 ISB 775 29 661 8i ~~ 4W8-~3D 91l~S 76 701J rm 88 681 8oJ 31

I 600 0 14f1~ ill UW2~ 1 1i lVl I 772~ OOJ744~ 1l0O~lU ~ r7 ~8 87 (7~ 97 aso S6 86

U (~~ O~ 1~11J74( 2[ 77~ 27 n 7gt7 14 2U6 16 27 I 138 ~9 02 3()Ijf 1amp3 f 2 093 25lgt -J 2 127471 3~ 27H 137 08

004(j] ao 85352u ~l )LbulliJ 7~00 lJ 822107B lM rg 81 ~4 43 4~ ] ~42 41

~2 3lt2 37 6 [)38 it ~L 185S 2~ 204 ~4 2991610 ~W43 I fJOS8 4~-I 23 3131J1 2180118

60[4 ff~ ~I ~50i~S2Q3 ~I() ~ 6l B 013 2~V l~ 1213002

S 992 2[10 I)) ) 107253 5~ n J~I 437 n a ~211 u05 0 L I l4189193 13908 M9 67 44 000 1 Ill ~5 til ll~ B12 ~1 y ~~ ~80 09 ~198274728

4 tAl 47 e (0 15~~M 135-1 GG 315977

17 (i5 82J 43 58355 11 Sol ~ 40-1 7S 63 5691~~~7d ~3 159 236 92

237 8~~ 191 11 ~31655~757 300 381 ~-I7 86 2S105~ 519 ~3 S~7 482 523 59

bull

Mann~lr~~~~dse lms - - - - - - - - - shy - - - - - - - shy - - - - - -- bullbullbull ---- -- shy I~~middotI~I~~+~~~I~~~+~ Lubricating oils __ bull _bullbullbullbullbullbull __ _ _ _ ~ 53 281 ~S

Bre~w wort and mall _ _bullbull_ _ 19 L3~ 19Matcbe __ _ __ bull _bull_bull bull __ _ 3U L ~ 12 67 Gltoline bull bullbullbull _ __ _ _ _ ]6 054 ~4 L 3 mectrical energy bull _ __ bullbullbull __ bull bull _ 3 3U7 800 middotlCl Ilres and 11Iler tnbesbull _ __ __ __ __ _______~ 74l ~1I7 Il-1 Toill preparations tc bull bullbull _bullbullbull bullbull _ bull ____ I ~21 91~ 53 Articles lllgtlic of fur bull bullbull __ bullbull __ 603 472 OJ AntomobHelrurko _ bull bullbullbull __ bull __ 745Hfgt95 OtlW elll~lIloh~ 61ld motorcyclcs_ bull bull bull _- C S93 882 00 Pnn~ or nOltltgt5ltoios [Ill 3Dtmflobil-_bullbull bull bull __ bullbull __ _ bullbullbull bull bullbull _ 832470 ]8 lllio rl bull jltmogrnplL record ote__bull_ bull __ bull bull__ bull __ bull ______ 683578 00 middotlerholli1 frigerotorsbull __ _ _ _bullbull _ __ bull 392886 01 ~Ionin ~oQd bull _ __ bullbullbull __ _bullbull _bull 467 330 88 i~rm 1I0Ils Rnd enrtridgelt _ __ _ __ bull bull bull bull bullbull 31 M4 6 Jislol and ryolversbullbull bull bullbull __ bull __ bullbull _ bull _ __ bull bull 2 068 67 C~morll 8n~ lonse __ bullbull _ bullbullbull __ bullbull _ bullbull __ bullbullbullbull bullbull __ bull 9~ 986 39

Ollowlng gulP_ bullbullbull ----- ----- ----- ---- -- shy - ---- - shy IJ~i~tmiddot~~tmiddot~tIJ~~~ampfrIE~t~~tl=~~~t~~~b~~~IE~~~~Tolal_ _ bull __ _bullbull _ _ bullbullbull bull 38 056 lJ3 70

M io))oeou lae Tlophono tde~nph rarllo nnd cnble faLlJiLes leased WinS etc bullbullbull__bullbull_ I 859 02 ~I TrJo~orI81 ion of oil hy pipe line __ bullbull bullbull bullbull __ bullbullbull I 0l9 If~~ 17 lJle~ of jf~~epOlt boxes bull __ bull _ _ _bullbull bull _bullbullbullbull bull 159 JOl 1I Iltlniion to theaters concert eabmets olc bull bullbull __ I W~ (711 17 CILb du alld lnillatlon feesbull _ _ bull bullbull bull 378 181 n Adullolll(ed Jnd procs or renovated lmlter mixed floDr and filled cbeoo__ 1401 9H OlcJmargmino including redal tnlteltl __ bullbull __ bull __ __ __ bullbullbullbullbull bullbull __ 107 202 79 Nnwllic~ induding peda Ines bullbullbullbull __ bull _ bullbull _bull __ 21 ~75 43 ro(Qnul ole oils processed (eo 602~ llevcDllc Act of Ig3l) _bullbull_ __ 2 as~ 077 4 rrulc Iurltlcro procesocd elc (gt-1lt 004 and 005 Rovenue Act of 1934)bullbull _ 75473 ~71a(ional FIrearms Act bull bull _ bullbull bull bullbull ~OO 00 IlOIlo] -altos on bonts cody eJccks dildeo(]s oft urlnks ~rap conshy

ulra(o~ nlt1 Jewelry__ bull __ bull _ bullbullbull __ 72 482 70

rr~~~f~~l~l_ ~~~~~I~~i~~~~~~05 soor~~~~~~~-~~~~~~ bull IJ ~~~~1middottmiddotl~~tlIEplusmn~~ IJEt~~tl~plusmn~~ SI1 ~ccllflty Act Titl6 IX (emplormenl of 8 or IDore) bullbullbullbull __ bull 766 836 40 ~ci1I ~rity Act Titlo VIlT (2 percent 01 poy roJJs) bull bullbullbull _ W 444 25

H~1~8~t _c~_~~o_~~~~_~~~t~o~_~~~~ - I~~mj~~~~ ~Otl~~~~~I~~~f~I~~~f~~I~~~~~~ Grond to(QI bull bull bull bullbull __ bullbull __bullbull ___ __ bullbull _ 207 483 OIL 50

Sales of produce (future delhery)Playing cards bullbullbullbullbull _ Silver bullion ~ale or tmnfelaquo_ __ bullbullbullbullbullbullbullbull _bull __ __

0 ~ 0

C 0

~ m m 0

bull~

0

bull Zbull bull ~

~ Z C

00

-------

86 87 llEPOJT Olf COlUnSSIOKER OF INTER~AL REVJNUE

TABLE 5-Summary of 171iernal-re~Cllue ~olledioTs YCM~ cTded June so 1938 and ~ 1937 by sourus

Soure

Incomo ~eas-llrollLl unjusl-mriclmwt tU~

Oorporation ultltJrne NUS _________ bullbull ___ Individual income (0 ____ bullbull __ _bull _

Toal Income toebullbull ___ __ bull __ ________ _ Eccss-Irofits to bullbull __ _________ ___ bull __ __ Unjust enrichment (TlUe Ill Hetenue Act

1936) ___ bullbull __ bull ____ bull __ bullbullbullbull ___ bull _________ bullbullbullbull

Total ___________ ___bull _____ bullbullbullbull ___

Capital stock taxbullbullbull _bullbullbullbullbullbull __ bull ____ __ _ _ _____ Estatetllx_bullbullbullbullbullbullbullbullbull ______ bullbullbullbullbullbull _ _ Giftwx _______ bullbullbullbullbull __ bullbullbull _ ____ _ --- _-shyLiquor taxes

DIstlUed spirits (lnlportell) exoile tn ____ ___ Distilled spirits (domcsti~)bullX(j~ l8bullbullbullbull _ __ _ Distilled splrils rectificstlOll lB ________ __ Still or sparkling wines (onlials IC 11mmiddot

ported) exciso ta_ ___ bullbullbull middot_middot ___ ___ ___ Still or sparkling WInes cordi~l~ etc (Jomesshy

tie) eeise tax _______ bullbull ___ ____________ Brondy ufled for lortlfyln~ et wine ___ bull __ Rectifiers retaIl and whaleele lIquor dealers

manulactur-ers 01 stills (special taxes) __ ___ Stamps lor distilled spiritS iutended for exportCase stemps lor distilled spirits bottled in

boud_ bullbull_ ______ __ _____________ bullbull________ ConteiTlerstaml (LIlt1uorToxin~Act 0(1934)Floor taxbullbull (Liluor TaLng Act 01 1934) __ bull ___ Fermen~d mnlt Il~crlt__ _____________ _____ Breers RetBii and wholcsale Jelliern 10 malt

lil Uor3 (~reciel taltelt) _ ________________ bull ___

Total __ bull ______ ______ __ bull0 ___________ bullbullbull

Tobaoco maoulactunlSCigars (Iargl ___ __ _________ bull____ ___ bull __ eg (rnl) ___ ________ ___ bullbull __ bullbullbull _ r i~nrttes (IM~e) _____________________ ____ C)ITettcs (smoll) __ _____ ___ _bullbullbull _ Snuff 01 ell t~cmiddotptlons______ __ _________ bull __ Tohacoo crltlliM ud ltrnok io~ _ ________ __ fj~aTtte paP -J tbbullbull ____ _____bullbull _ rr drnler penal tie ele__ _ _ ________

TotaL ____ ____ _bull __________________

StamP [Ae (Ti lIe ill1 RHnne Alt o 1926 IS BmllDded) Ron~s or Indbtdnss imcs 01 enp tal slor-le

Jd or eon~ayauoo etcbull_bullbull__________ _ Capitel stock and similar interest sales 01

translers ________ _____ _bullbullbull ____________ bullbull Sle 01 produce (Juture delivery) __ _bullbull __ bullbull_Pillying cards_____ __ ___ bullbullbull ___ ___________ bullbull Sliver bulliou ls or trnn8Iers________ bull __ bullbullbull

T~taL ___________________ bullbull_bull ________

ManufuctUreTs ax~ise taxLUbrlcatinl oil~ ______ bullbull_ _ ____ _____ bullbullbull Rrewers wort and DlIllt_ ___ ____ bull _______ _ Matches ______ ~ ____ bullbullbull ________ ___ bullbull_ Gasollne_ BleltJtrical pnergimiddot~~~ --~~_ -~ Tir lind inuer tubes ________ _ bull ______ bull _ Toilet preparotions etn ______ ___ bullbull ______ ArtIcle madO of fur__ bullbullbull ________ ____ _ AutomoblIe trucks_ ___ bullbull________ ___ bullbull_-shyOther automobiles an~ motorcycles__ ____ _ lart or cessorl lor automoblles_ ___ _ Indio ts phonorrraph re90ls etc __ ___ _ Mechanical mrlgemtors _____ ____ _ __ ___ bull _ oportillg goods _____ __ bull _____________ ___ _ Firearms sMllbull anltl cartrlltlges _______ bull __ Pistols 8ml vol~ers__ Came anl lenses _____ ____ ___ __ Che-ng gum __ __ __ bull __ ___ ___ bullbull ____ bull

rOlal __ bullbullbull __ _____________________ __ _

13~ 1937 Iner ar doMbulle (-)

$738~l ~21 7~ $1056923 129 52 $318400 BIl9 T1 67tUG07-l14 I Olll 74(1 74~ 47 iJ73NenS3

14129BJ(13b9 2 HI 063 87-00 735 725bull 171- 10 14ilfJ 2l(l t7 25 l~ 007 72 10 W~ 317 2~

_____ bull______ bullbullbull ___ 6 073 351 02 6073351 02

14ZiH1~9~3e 2 11S 841 l34 73 75230424037

~941 751 74 131490245 M 42556 (03 1f 21g 7amp1 1530 53 Jl1 635 983 21 62855 m 68 J6005I61~1 2391178-326 -136 146978 21

1955816500 ~I ~16 773 87 1267800791 2Lf 872 340 44 241 ~I 1I(l 10 n O~~ 189 ~6

7 fgt812I2 76 1I1)3i 457 67 3 IM2~IflL

65172150 565161lO -g9 ~fJ(i 20

8 313 50~ 17 ~425 497 301 -2lampQn7 ~3

)410 751l ~Of15 26 56 l 654 78L middot2

~91184256 73160881~ 48 24 ~r

6530 223 60 1511 30

4012000 0311900 ~ rr~ 00 8 62t 94~ n 10 427 870 a7 J~I~z~r

66 g41 08 ~3 158 68 ~()~J7oo 214 gt81330 90 717 41f 28 78 2 873 1l(I7 82

454510000 4 128 BOO 8i -1102i515

505 46~ 037 10 594 2~5 086 Zi SS 781 [)(9 11

IOI~207fIj12 2Zi 751 ~9 1324695953 131243 93 14480637 116nu

18 1M 45 1023765 ~3 20 425 4SG 470 87 476027 2Oll fgt4 5054073577 600303032 O 00 5Oll 89 5646957 ~5 412 70 il8 55037041_28 -3121840

1 2B2 oro 84 I Wi 376 99 -165 MO 85 1814 7J 244787 79316

501 1M 728 39 552254105 2l 51088~1683

~O 051 f928I~2Gliamp42 z~511LOtl

3~ (J~ 7~amp l ~135U 7 t9 -17~2()Oe5

z 943 ~2 17 ~ 100 81~ 1n z 15~ 211 ~3

4 143 01amp H t ISG ~(Y lt3 42 803 119 65 loS 23 ~~~ 712 3g _51115 8i

118 9SP 685 60 ~~91933e tl 91il~50 51

27IO~~3157 3J4f030trJ( 4 380 170 59 1(ll18 m~~ B22 110 23 -185B6362 6W~11 92 8 900 ()f~ 15 1~~~2Zi

17733P~~736 100 ~32 813 58 J~ 193 2M 22 33 S7~ 179 ~~ 35 Q74 ~2 33 2 300 nl 08 32 207 P8-1 11 lt0BI9 170 ~amp 8fllIill52 13301 7fl4 ~ IB 319 I~I 39 ~017I8I H 3~~Ir7 14 ~~19 f)amp 34 2 5M fo3l 20 7QOO$I~9 ~OI) 872 08 2 080 500 79

48 Il)( S5 20 11 2M 953 87 Ii 06-1 008 67 1llQ1883~ lQ 085 780 2t 297559188 507 27ll ~2 ~ 7M 212 01 t 079 001 2 7 93~ 06l 71 091251404 1 9n 510 20 55-11122 72 ~BOI fl~L 4~ 121013874 249457454 323435722 no 782 roll

rn 021 M 10918005 4B ij~2 U ~77 925 70 979 m9 41 401 fgtffi 7t ~07 n9 40 01946158 t22 t88 18

~7~ 539 7(]8 I~ ~49 ~13 0192 7031392IM

REPORT Olt~ COMlnSSIOKER OF INTERNAL REVENUE

TABrl 5-Sl1lJlmltr oj inlernal-levlmuecolleci(1I8 years elided Jl1M SO 19S8 and 1937 by BourCC-li-Continued

-Iucrease orSOUT 1936 1~37 decrease (_)

Miseellkneuult ta~ Tlepbo telegrnpll raJio and roblf rR~ilimiddot

ties leIlsoowiJl ~tc ___________ bullbullbullbullbull __ 121 Q)S 3017 6~ t2( ampAl 626 97 tl 471219 32 1mnsportation 01 oll by pipe line__ 9 1fl 990 42 LI 2U n9 81 1450tOO-45Lea or sale-deposit bos_ ___ _bull __ bullbull 11197 tOO 57 2~3~711~7 42 3D 80 Admision to thoaters concerts cohurets etc I 217~ ~6 I9 7~O 10[ 7~ 2 62B 016 3~ Cluh du and initiation roos __ __ ___ bullbullbullbull 6000 Ill 21 6 Ji7 758 1l 196 845 03 A~ullerated and processed or renovated butmiddot

ter mled fiour aud IIlled cheese _______ 16168 6i 17127t~ na 81 Oleomargarine ine]lldin~ speciel taxes_ J ~tg n~ 2 (1 8(11 0) 144 6lt 23urcotlcs including specIal taxes ______ ____ bull 5-51 1r139 573 t9~ BI 19464 42 Coconut etc oils procesed (ac Wl Rev_

enue Act 01 19j1) __ ___ __ bull __ __________ 21 681i 29 18~7ftI)~O7il 11197158 39 Crude petroleum processed etc (sees Wnd

005 Revenue Act of t034) _____ ___ ______ _- 110375157 amp04 lij2 6G - -21lg 511 91 National Firearms ACt ____________ bullbullbullbullbullbull _ ~MJ 72 ~ ~~u~l -891) 79 Repealed taxe On hoots eand checks 001

dividends soft drinks grape coneentrelesand jewelry_ __ ____ ____ ___ ____________ ~3PJ71350 amp~o 3G 12 -35II~l7t~

14 732 34Reooipts Irom other misoollaneous sources bullbull ~1 2lit 80 16 ~I916

Toml __________________________________ bull 92133875 30 98 288 003 39 6t55 28amp 09

PBy-rolllaes Social Securl) Act Tille IX (employment or -8 Or rnor-e) ________ ___ bull _____________________ -- _-_ _- --_ fA 119 313 68 58119313 56 Social Semully Act Title VIII (2 percent oj

pay rolls) ___ __ bull____ bull______________________ 201319 0Il0 61 2D7 3~9 000 61-- middotmiddotmiddotmiddot4827874shyRailrood employment oomp~mationtaxes 286 9oa 65middot 238 61l 81

Total __________ _______________ - __ bullbullbull_ 4827874 2~14530784 middot26569702910

ArrriollJlural aJju81ment tax~ ____ - 1163720070 --- - --- --- ------ 71 51172Oll 70

a rand total all collectionbull _ _ 3 5~0 20838109 4653 165 31~ 28 1 132 986 034 19

TABLE 5-Tolat 1fller7lal-T~e11118 collerlimlB year8 ended Jun8 SO 1863 to 1937

YNlr I Amouu~ II YMr I Amount II Y~ Amount -- shy

)863 _bullbullbullbull ___ t8M_ ____ 1$65 ____ bull __ 1866 __ bull_______ IB07 ____ ___ t868 ________ _ 1869_ bullbullbull_ ____1810 ______ 1811_ _____ bullbull t872 __ bullbull _ ___1813 ______ 1814 ________ IB75 _____ ___ t876_ ____ 181- ______ _ IB18 _____ bull ___ IB79 ___ bull____IMO ______ lamp8l_ ____ bull __1amp82 ____ _ __ ISlQ _ __ _ 18fj_ bull ___ _ 1l8~ _____ _ IM~ __ __ 1lJ7__ __ _ liSgt __ __ _ 1l8~ __ __

~II 003 1Ir ~~ lhi(l(~~78~C

110 s55 8M 63 31OJl(l44~IJ ~( 06-1 QJ8 H 1110374 ~25 Mi 1591~12~amp5 1il-l3[r2~283t 143 Mlt j2~ 10 l1(l SOO W6 00 11 WlOI2SG IIJl19101UfJ8 JlO01~15oo 116 768 096 22 118 549 230 25 ItO~54 16337 11344962138 12398i91610 135219912 an 146 ~2~ 2I~ 12 144 ~53 314 SG 121 iiIlOro9 l3 112HI12IrJi 110 102 SG9 U 11881730100 t2~ 32( 4J~ ~2 13() 894 434 20

I~IO _bull _ 1891 ____ _IampOZ _______ 1893_ _____ lR94_ ___ __ 1~95_ _ J8li _ __ 18~L_ __ 18M _____ bullbull __ 1899bullbull __ bull_____ -Jl00 _____ lOOt _____ bull ___ BIOlL_ __ bull ___lllO3 _____ 19() __________ 1905 __ bullbull _ ____ 1006 ____ ___ 1907 __ _____ ~

1IlOl _____ bull ___ 1010 ____ bull ___ t911 _ ______ t912_ bullbull ___ t913bull ___ t914 bullbull _____ _ 19)bull ____ bull __ 19W__ _bull_

tI4~ 594 ~OO 57 146 035 U5 l7 151 357 544 35 lltilOOl98067 (7 W440 70 14324607775 148MOOI566 14U 619 5~3 47 110800 819 M 273 484 57344 29531610157 30087166942 271 867 000 2 230740925- 22 232llO3 781 06 23~181 910 37 240102738 00 200604 022 8gt 25166595004 246 212 710 22 289957220IQ 322 52~ 209 73 321 61~ 894 69 344 ~24 41i~ 85 380 008 89~ 96 415 6t1 ()2i 8lI 51272328777

191_ _______ 1918 _____ t919_ bullbull bull ___ 1920 __ 1921 ___ bullbull ___ 1922 ___ 1923 ________ t924_ ___ L92~ ___ ____ 192~ __ _ _ W~ __ 1928bullbullbull___ 10ZIlbullbullbull __ tll3l) __ bullbullbullbullbull 1tx1 bullbullbullbullbull _ 1I3~_ ___ bullbullbullbull tl33 bullbullbullbullbullbull _ 1934_ ____ bullbull 1034middot __ bullbullbullbull 1935_ bullbullbullbullbull _ 19$middot __ 1036 ____ bullbullbullbull I(YJ6 _bullbullbullbullbullbullbull JI37 __ bullbull _

Tolal

WIll 3111 640 44 1 618 lIM 820 93 3 850 15(1 078 56 5 (07 580 251 8L

__~ 595 357 001 U~

3 ll7 4M OllJ flO 2 62L 7~5 m r7 2 196 J7~ 2~7 OJ 2 ampH )40 2lII 24 2815991 S02 19 2 8fjS3I29 91 2 700 5(l~ $37 56 2 ~n OM ~75 43 3ltJ40145733 17 2 421 ~2Il 1M ~ 1557n9Q-42(j-j 1 ~19 amp39 nt 30 ~~OI biG 3CJS ~8 371~2~8B5M

2 77~ 213 213 04 5~l 222 35amp ~4

3448 571 17~ 39 163120670

4G53195315m

7~02775ns10

l~dod or 10 months from SCpo I t862 the d~y on which the Interlll-re~anuaI wollL lllto pr~elicaJ or atlon 10 Ju~e 10 tMJ

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~ 10(1Inre PennUyYell

-1917 _ $n 2li8 53 bull MS [(18~ UW~7701-- ---- -$i7ishy~~ b701l J~~ lSI 30 4M 4i8 79

10681~~ 293 ~OL 7 199 H7 78 ~amp3 2~aa 4Ja o))j 00 00642 1115010 97 G77 ()~

9541237~21611 l3t 99 M 71400908 ~7 493 IIZJo (oll 00 1402142Agt ~95 b3

124527503I 701 236 ~2 ~~~ iW3 II 423550il~~ ~ ~~ ~~~~ _~~ ~~~ ~ 3W n)12 80240867530236 Zl 204~1

I 12I936 10(la 071 00 487221~1lO0011Xl 90ZlQ3 g~l 178 ~~~ 61939565 3Zl 8~ 62

1l(lI)2l139180641 732 1 ~4 ~ 139 6lS Q6 middot~~ --- - ---- 3 559 052 51 I (lUI 272 45 ~ 2ol2 10 0231 971 9S ~ro5 1)1(1 2J470179197 I SSG 102 10 HOfgt13

541723297 72Jr 11 17I BOO 401l 62 18 W5 08 a gtJ2 9~6 16523102502 I W2 277 62 99593 53

0F361 t lampj ~n 474 052 842 00 92(0 650 211 73)1 78 JIW4IltB1661715 45 2904H2~

~2B9M ~6middotmiddot

ii~ bullbullbull ~~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull~ 380642 46 45(gt3618 685 02 2 611 Il5 313 4~ ---- ---- _ -_ 2~~30

TotaL _bull 2264Bi ~B 4OJ8ltiP(I4730 988 Zl8 20 11972 2B 29

T~BLE 12-RrruIIlT iTlcQ~ lax a8u88111~IB durinfl Ihe fiscal year 193 by lal ycars--Contlflued

() SSE5SMENT3 MADE AFTER DECl8rON RY [lIE UKITED BTAlES BOARD OF TAX AIffaLS

y= T~ Iler~lt Pcn~l(y To(ulI 1918_ bull bull bullbull

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1917bullbull __ bull bullbullbull _bullbullbull _bull bull __ bull bull bull __ bullbull __ __ __ __ J

1910bullbullbullbullbull __ bullbullbullbull __ __ _ _bullbull bull bull 1920__ bull __ bull - bullbullbull __ bull bullbullbull bullbull _ _ 1921 __ bullbull _ bull _bullbull bull __ _ 1922_ _ _bullbull bullbull bullbull __ __ $3 8~7 S ----middotmiddot1middotmiddotmiddotmiddotmiddot lQ23 bullbullbull __ bull bullbull _ bullbullbull 2361 1924 __ _ bullbullbull bullbull __ bullbull _bullbullbull bull bullbullbull __ bull 12 18 -$iO~~llmiddotI~~~~~~~~~~~~~~~~ 1-middotmiddotmiddotmiddotW~ tt W25 bull bull bull bullbull bullbullbullbull bullbullbull _bullbull bullbull bullbull _ bull _bullbull bullbull bullbull bullbullbullbullbullbullbullbullbullbullbull 1911L_ ~ bullbull bull bull bull ____ 1070 614 __ bull __ 16M 1917__ bull bull bullbullbull bull __ bullbull 5416909 2amp39042 $270708 ~527( [)It 10~S_ _ _ bull bull ~ 10354832 49 MJ 18 2~62 57 I~ 00-1 07 I~-l bullbullbull bull __ bull _ bullbull __ bullbull bull 486 862 57 192 HIll 97 39 nl 52 718 98gt O~

IIIJll bullbull bull bullbullbullbull __ 3941i3711 12l 897 47 3982300 W4~7M

J03l bullbull bull bull __ bullbullbull __ bullbull __ 25469599 7025113 8642982 42l3769 103~ __ bull_~ bull bullbull bullbull _ ~11) 218 36 138 500 II 23194820 I OO~ (7~ 67 Ig3J bullbullbull _bullbull _ _ __ 2 014 190 61 320804 02 188 64B 39 2 513 gttl 02 lOHbullbull bull __ bullbull bull __ bull bullbull 3250 075 02 351522 23 84616 Zl ~6lG 113 52 1~35 bull __ bullbull _bullbullbull bullbull ____ 102016947 58Q3442 4335059 ll21 554 48 ll3~ bullbull _bullbull __ bullbullbullbull _ bull bullbull 16110035 200932 245l75 17-2IS42 11137 bull bullbullbullbull __ ______ 10618823 155 81 771 54 19711038

TatnL bullbull bullbull __ bull bull 862270404 134523232 72324070 lO6~III~

TABLE 13--=Inco17le-loJ assessments byiicld agreements (fim 35i) June 19$fJ (e) FRAUD JEPARDY (Z79A ONLY)thrQugh May 1937 by Ill years

Yenr ~ Inlerc~t PcnaUy TOI~1Y~ T~ Inter Po~Uy TotBl

1017 _bullbull bullbull_ bullbull __ ~ bullbull __ bullbull $20 150 3~ bull U3 470 ~O $20 87 27 S5t f87 11middotIOll __ _ bull _ bull __ bullbull bull _ __ bull __ bullbull __ bull _ bullbullbull_ 1918 bullbullbullbull bullbull _ 2019480 1340038 982300 l347878 lm8 bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull_ $48207 $31026 $52 32 S~3 lgt5 M9 __ bullbullbull __ bullbull bull bull ___ _ 10 786 75 7 082 39 3 716 7J 21 OigtJ 115 1919 bullbullbull _bull __ __ _bullbullbullbull __ bullbull __ bull bull bull bull bull bullbull __ bullbullbullbullbullbull _ bullbullbullbull 1020 _bullbullbullbullbull bull J552092 1023533 461143 so llI3 6B 1020 ____ bullbull __ __ __ bullbull _ bull _ bullbullbullbullbullbullbullbullbullbull _ 19~1 bullbullbull _ __ bullbull bull bull _ 3713226 3220560 43ro3~ 73664211021 bull bullbullbullbullbull bullbullbullbullbull _ __ _ 6800 6451 1700 14951 1022 __ bull bull bull __ _ 5303160 434ll3118 103067 11l550 U lU~2 bull __ bullbull bull __ ____ 21000 17821 5250 ~40 71 1~23bull bull bullbull bullbullbullbull __ bullbull ~o 271 22 45520 U 17292 02 123083651033 bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ___ 2113fgt3 21982 7338 gt5bullbull3 1024bullbullbull bull bull bullbullbull __ bullbullbull __ _ 23110247 lGi1810~2 W-22507 4fgt51a96 ll~1 _ bullbull ____ 30590 221132 2946 ~l~ 19~5 bull __ bull bull bull __ bull bull ~_ 197010211 13003391 131~l7~3 458 ZlO 70 102~ bullbull bullbullbullbullbullbullbullbull_bullbull_ __ 21427 13770 ~302 200 19rebullbullbullbullbullbullbull bullbull __ bull bull bullbull bull 15418448 11070038 ~J1511-1 33amp09650 Ul~~ bull bull 172 92 lD2 38 38 29 lU8 09 1027 bullbullbullbullbull _ bullbullbullbull ____ Zl940118 118 ONi ~6 1amp46137 S7 5112 Of7 51 1927bull __ bull bullbull __ bullbullbullbullbullbull __ bullbull __ bullbull ___ 39085 21569 8777 69431 1928bullbull __ __ bull bull bullbullbull __ 800 64617 371867 GI 3~7 3(16 -5 152878023 1)-8 43270 21132 9824 ~226 IlI19 bullbullbullbull bullbull __bullbull __ _bullbullbull 1380049 49 ~M8 H 285 IO~ 38 I 2102713 el 129bull __ bullbull bull bullbull _bullbullbullbullbull __ bull_bull aM 04 ]4031 Zl9~ 5)77 1030__ bullbull -- -- bullbullbull _ bullbull _ _ 1 OO~ r83 5 lJI 877 2G 24g I~~ ~I 1 500 587 04 lQ10_ 087020 333949 nUl- 1333733 1931 bull __ bull __ bullbullbullbull bullbullbullbullbullbullbullbull _ bullbull __ 7m 917 78 217$18~ IgJ711~1 116841700 1~3 L __ bull bull __ bull bull bullbull __ bull __ bullbull __ bull __ bullbull 11 380 28 3 lOll 88 131 40 H 624 6 IQ32 bull _ bull bull bull __ 220 700 Of] 47 ~77 17 l(t] g51 ~ 372 726 05 I~~~__ HI 637 41 25 832 40 530)5 13709096 1933bullbullbull _ __ bullbull __ bullbull __ bullbullbullbullbullbullbull _ bull 1OOfj w 52 ~6lt7G_11 i71~0~~ 2145824871033_ bull__ bullbull bull 418000725 69708139 890181 488704245 1934 bullbull bull bull bullbull bull __ 2 05-l r083 42 2~~ 2~~ 8~ ~79 ~S~ ~3 2 859 522 ~2 )iJ14__ 22740308612100450LB 25110152486586882 1935 bull __ bull bullbull ~(lI~4~930 tO~~7I(l 75200101 I 7103070181935_ __ bull Z5 817 OO~ 1U J 445 1148 13 12 189 62 27 270 rw 91 1036__ bullbullbull _bull __ bull _bullbull ___ bullbull _ _ 737 ~2-l Gil 1 681 ampl 18 8j4 II 7gtS J50 76 193C __ _ 77 398 43 2 786 8Q ~5 20 80 210 43 1037__ -- ------ bullbullbullbullbullbullbullbullbull 1 142 ]78 35 _-- -- - - bull _1 __ _ 142 376 35

TotnL __ 52 951 497 12 4 280 4G2 ~7 ~ 117 47 57 271 un 26 mmn_nTotaL bull __ bullbull nnn __ 1 17355l~G 3lll7J291IlI 333l21I972 22 1lJ Q5l 22

TABLE I4-J flJlordy income-lltu O~$e~~lIlent6 during Ihe fi8~al lfar 1937 by tax year8 TABLE I5-Tax ilem8 a1pa6d 10 he Urmiddotcd )tale Board aj Taz Appcal8 during

(aJ TOT AL JEOPARDY ASSESSMENTS Ih ji6~nl mr l03 by lili IItar8

y= T~

1917 _ 1918 bull __ bull bullbullbullbull _ 1919 __ __ bullbullbull _bullbullbullbullbullbull _ Ig20 bull __ bullbullbullbullbullbull 1921bullbull _bull bull _ _ _bullbull 1922bullbull _~_ bullbullbullbullbullbull __ 1923 bullbull __ bull __ __ bullbullbullbullbullbullbullbull_ 1924 __ bull bullbull bullbull __ bull_bullbullbull _bullbullbullbull 1926 bull bullbull __ - _bullbullbull_bullbullbull

middot1926 ~ bullbull _ __ bullbull _ ___ _bull __ bull_ 1927bullbull __ bull bull bull bull bullbullbull 1928 bullbull bullbull _ _ 19211_ bull bullbullbull __ bullbull bull 1930bullbull __ bullbull_ bull _ bullbull_ 1931 bullbull bull __ bull bullbullbullbull _bull _bullbull 1932_ bull bullbull bullbullbullbullbullbullbullbullbull _bullbullbull 1933_bullbullbull _ bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1934 bullbullbullbullbull bullbullbull bull _bullbullbullbullbullbullbull _ 1935 bullbull __ bullbull __ bullbull bullbullbull _bull _ _ 1936 bull bull bullbullbull bullbullbullbull __ bullbullbullbull _bull

11lt37-middot-middotmiddot--middotmiddot----middotmiddotmiddotmiddot---middotmiddotmiddotmiddotmiddot--middotmiddot- 1otlll bullbull bullbullbull_

$20 100 ~~ 20 In 8IJ lQ 765 75 I~ 5W n 17 132 ~G

W 921 4~ 60 294 9l l3l~~ 197 D19 2B 1M 11llS Ilt3 ~70 77 ~(lf0IX4

1Stgt5912QI ]401 Ill) r5 l 03l 1gt3 77

88IIOO4~ 362080013 6lIl41I1lU 6 961gt 108 77

lao 133 9Il

~ ~~ I

Intetcst

U3 ~70 ~9 13 tOO 3S 108~30

10 Mi 3J 3~lO5 80 4~ ~70 51 ~6 57 73

16481887 I~a OOJ 91 00 700 5~

176457amp8 4W5l07ll 131gt7571 4Mnt73 28~OIDM 1~84flt828

1lt2 28013 678 77~ 1Il (G3 612 22

43B117 1[5 61

bullbull 238231

P~~~lty

$20 amp~7 17 0 8Zl 60 371671 t rgt11 43 ~325 35

1503067 172902 ~2~~07

UI2171i3 9~1~164

lb7 ~~5 300 (rg (12 325 OC8 I() m~~Q30

~IO 25 il1i go 02 ltlid 37amp (oJ 164 1M 02 19~(tl~7

213M0l 771 ampt

4 lIM 3Cl 61

TO(61

$5448711 4347878 21$485 30 m68 73 664 21

11853963 12312466 U~ 2485l ~58 270 70 338 113 34 677323 00

I (184 634 30 2Ull6lIs67 211gt184468 I amp 194 00 l(1Il40072 460048780 6 4~ 638 oH 8 224 624 66

U32 41g18 33048673

I 32 8M 136 42

------~---1918 __ _ bullbull bull __ bullbull __ bull bull bullbullbullbull bullbullbullbullbullbull _shy1910__ bullbullbull bull bullbull __ bullbull __ bull ------- bullbull-- --- bullbull --_1920__ bull bull bull bull bull __ bull __ _ bullbullbullbull __ bullbullbullbull 1921_bullbull bull bull bullbull bull bullbullbullbull _ 1922 bull __ _ bullbull bullbull __ bull __ bull bullbullbullbull _bullbull _ 1923 bullbullbull bullbullbull _bullbull_bullbull bullbullbullbullbull _ bullbull __ 1924_ bullbullbull __ bullbullbull _bull bull 1925 bull bull bull bullbull _bullbull _ _ 1926_ bullbull __ bullbullbull bull bull bullbullbull __ bullbull _ In7_ bullbull bull __ bull __ bull bullbull __ bull _ 1028__ __ bull bull __ bull __ bullbull __ bullbull ____ _bullbull bull __ 1929bull bull _ __ bull __ bull ___ _bull __ bullbull __ bull 1930_ bull __ bull bullbull bullbull _bullbull _ ___ bullbullbull __ _ __ _ 1931_ bull bull __ bullbull _ bullbullbullbull bull bullbull __ _ 1932bull__ bull _ bullbull __ bull _bullbullbullbullbullbullbull __ __ bull __ 1933_ bull __ bullbullbullbull _ bullbull _ bull 1034 bull _ bullbull __ bull _ _ bullbull _ l03~ bull bull bullbullbullbullbull _bullbull __ __ bullbull_ 1936_bull bull __ bull _bullbullbull _ __ bullbull

Total bullbull __ __ ~ bull

~ I~~I19J~4l $34~1 588llU27B 1~05~ I

4ll1~1 lliY-13 8Qali8 llgtU~~

297104 0i72J 11~M7b 23rgt680 ~~Jflt26 11J39t111-t 146[1gt131 40lgto~2 1l1li]428 S2~lJ60 6683t[~0 3gt084180

275995573 70517123 U 510 48213 843810 86 3 412 930 Hi M5 142 54 4818 217 28 300 579 31

13045f45Zl 37486438 2595890368 40191809878280174 51103483 150234883 24d81lG40

15044085 __ __ bullbull_ 78 105 630 OJ 4 521 721 I1ll

9ampM~0l414 685841332

44ampgt84 1000076 3018828

142 500 fgt6 ~()211l90 ISd~4358 25~131118

11)10)-00 346511698

10354 JOL 91 3 911ll 072 6gt 5 118 798 59

1~42()50982 2ti3rgtO8ZI770211302657 174021529

lfiO44085 82 717 25L 6l

WCmiddotU-----tnWlampIiJ1 7fliMJi~tzt m1

____________ bullbullbullbullbullbullbullbullbull

----

-- ---

195512

Pound

30972

00 8712710

~915 J07

2712123

-------- shy

298 5 695 814

middotmiddot4oiimiddot middots ~28-789)

1 623-sismiddot i-75i170

TOBACCO CIGARS ciGARETTES ETC -

Nllmber oj jaeories alJPraled leaj 1Zbaeeo a~-d other maleriar~ Tscd ~(71r-dar year 19SG - and by Slntcs ~

~i~~~~~~~~~~~~~~~~~~~~o~~~~ ~i i ~umber or reel-orles 1 Meteriels u9ltlI 1IIoorolmj~ lmiddotolw

~ [n busishy In busimiddot umiddot OLl mshyOpened Closed

Stemmed _lleiiS Aurar 011LioorlflIn Drmgteag Stemsalemmelt ScraDs l~ti3leal Jen I Janro 1 leal IliI1

---I__I--I-~I-~I~-

2 9G9 770

PoundlDulldPound Pmmd o

1~ ------6O~7middot -_ 2134i 111498 29022U 14 5946 J_15120776 12 1772 bullbullbullbullbullbullbullbullbullbull _ gt4712 199 17231 4400Zgt ----~~OO-

1 691 l4~ 83 3830 bullbullbullbull _ _bull bull 844 2 773 730 c (~ --8047439- middotmiddot5486620 190318400 005

lll132421M 200 123 12~85057 30 IlS 63

1368 145~~4 ~n 15 lIOOI 172 7900$1 26

4 123 (JIijJ~8)~ 492o 13 791 4~3 --middotmiddotmiddotmiddotmiddotmiddot~55middot middotmiddot56- - 59577 49~ (I 2[ 3000615_177eU 3middot~Q 1677356525114441313 1162 _5103 7middot3 4~fn I 120 3gt13 -

~ 57456 4AA 1493479HI 8kl 3 ~70 2(Jf04y~ 374 701

W

bull

0-113 __ __ __ bullbullbullbullbullbullbull _- 2-S-i 1 003 3502 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull --middotmiddot481965 118222I 461 1150 3857053

1)

94 JI I 28715

lSl ~7~ I I~ ~ _ bullbullbullbullbullbullbullcbullbullbullbullbullbull

1901091~~~ H 2091 44 G05440501-1 I I 0 Wbull nr M

--------_ shy24 nG r _ bull104113703 14484974 I I ~9 fR3 6Ii 5012JO n j 19J

First Ohio_bullbullbullbull__ _ 1 1 Ie 1IQlIII00 ~757930 3721130 11gt88 3MZl7 1~I3~n fr~32215lGI2~11 l~7777~Tmh Oh bullbullbullbullbullbullbull 2 7 lBGWI 219l42G 1333317 48W6 ~1)5OO5 llOl571 ~~~W1 1n~a 7GlO407 FI~vth Ohio _ o 0 1 _bullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ 1862 I l ~l~ igl(Ul Ohi~bullbullbullbull 1 2 ~O 45578 3975 198078 61210 S07 bullbullbullbullbullbullbullbullbullbullbullbull --------- ----------- JI5g8(~ ------------ shy ~ ~ 115 125Ofll 19674 lOll~~ ----i3ii-5Wmiddot 189030 middotmiddotmiddotiiiijmiddot middotmiddotmiddotmiddotmiddoti~7~imiddot middotmiddotmiddotmiddotmiddotifii-i 17-ll~~First ronslhanie_ 0 TIl1JIh r bullnusmiddotImiddotnie _ 1 0 73391715 523725 420010 2G ~70578 ~~167 ~6-10l1) 5I~7~~1

TI_middotmiddothj p~middotIm~ o 3 11 6200 250 763~lI bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 3~lt9 khQC1Ini_ 1 1 5 41l8 5219 215 _ bullbullbullbullbullbullbullbullbullbullbullbull - 9M2 Sllllh enroll_ a 1 1 385 _ 12702 bullbullbullbullbull _ 1lId7~[)llh Thkolmiddotbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull o 0 1 1209 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbull bullbull _ IL~

Teo-bullbull 3 4 13 9747 M3 25 910 319946 10 Ho 280 1168565 408 ~O - (l-lJ ~I38 22~lI2 I~G

FII T~ o 0 1 60431 bull __ bull __ (bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbull IlOO _ II~IIob_ o 0 1 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 724 _ 724VITcli bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1 0 ~ 9014989 7298290 843819 1215672 2O~22J 1fgtJtitIO middotmiddoti-SoC733 13]]53 r2e38~5 Wl5hlll~ilt_ I) 0 1 __ bullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 69 bullbull _ bullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~~

$ Virgioibull a U 7 432(OOS 520690 bullbullbullbullbullbullbullbullbullbullbullbull 251~1 41)7~~~ 429433 2152659 Jr211~7 jrnusi_ I 4 5 1300 255 158031 12 2549 14 IUC 2lB 111291

- --I---=+c-=+c=I~c-lccc=-lccc~middotI=~~-=I=-=I==Tolnl 1~ _ ~ 5 ~4 61gt1 105671657 54604252 29238473 21773021 iG3714G5 Zl9781B~ 3YI~I)4~j llWJGampl ~7~7Zi252 T11935bullbull _ 50 ~~ 702 m3812lG 52564875 30947752 203~2927 17 781ZlI Zl(1481Il JIl2~tnr 271088IOB 36241778

----+-c~+cc=middotI~~middot~~I-=----I---c~I~~ _ G I ~ ~200361 2039377 1430091 bullbullbullbullbullbullbullbullbullbull __ il~3~2 923145 2221530 8221474Dr ~6 _______ _ 38 bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1709279 _ _bullbullbullbull 1409736 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

TOTALS FOn STATES COMPRISING MQR- TITAN ONE COLLECnON DISTRICT

1Tndultlos only lhClSe Droducmg 3 tuable prodUct eltcludmg 221l qUEIgt wonulIelunrs hQ Qpernl1fInS are r~por~J JD lnLlegt4

BTAT~ Pound G ~3~

8 (OIJ rl~ 2(1(04179 4111437

~8l (-11 11 4fll Zig 3527976

H

137

8il

bull

W n

H

PtJundbull California__ _______ bullbullbullbullbullbullbullbullbullbullbullbull 21 ~04 mlllOibullbullbullbullbullbullbullbullbullbullbullbullbull _ _______ I 8G 73 MISSOuri -- 1 71~ -I~

2013New Jersey ------------------ shyNew Yorkbullbullbullbullbullbullbull_ 7~4Jl Ohio __ ___bullbull -shy n ~Mn

5-1J rgt49Pnnsylvania ---------------- shy

Poundgt 12lt jl~ ~JI (l9 THllJ2 lZl81G

19n 33G 5 1~5 +17 11gt1(1 1r

Pod M~

1)1431 3 ~70

l Ij(] 21 fJlti 1l~ 1l1lt Z3ltJ ~OO

Pound

--i-~ci-j~l-

141347) IS57053

SS810 101100 lS~ G5d

Pound 11971

877 6gt0) 5004300

4B9965 20955

2434044 312 lI22

Pound 14029

2773730 4 Mil 84S

118222 H005

9 ((g7 OW 28119B

Pounds ~ ~W

5 69~ B14 ~712 123

195 12 31541

6 6l5 13-3 53~ 207

Ponds 2-1100

25115759 33570 G5

811(111118 32lt15777

46615 SS9 7 1f2 203

~

-

__

TAllLE 17-11farl]jaeiured lobaeeo Ouantity mMIIjaeiuTcd on hand ai commeneemenl and daae of year removed for export and iax-paid (alendar year 1936 by cuIcelio di~lriet8 arId by Slates

Plug [wiL Yi~e cut Ser8p ebwmiddot in~ smoking ~n1 mitT

On hand Jan I

l Ig36

--~

3392

413 - 332181 7299 r17

57507 12 5UOM

- Z1 3l882 ~

7327527 871 613 116001 7449l)

4243110 - 63 70g

49281 8855774 30 971 4~4

-

22 S9~~

~I

S153 U

311287

fl ZO Ml1J ll99

100250

llH2 SIll)(

l3 ~

5 4 7~13M

~ 327

_

~-------~

8 OH 269 35121i5

Eleventh Ohio_ __ __ --- ------ __ -_1-__-_-_----_-_-_-_-_- -- -bull 1700 1700 I 1~0_---------shyEj~hlntb Ohio - _ 31Y1j((j 32OlHl 32OOUOregon bull 171Yl l 76 1 7i1 _ _-shy -__------_First Pcnnylvani8_ __ 186 ~51 1 ~ll fG7 1 sl 621 4156 1 S41 677 3249 --__-----_Twelfth lmiddotenmylvaniR_ _ _ __ 11187 I-12 1g~ 59 4831291 90212 4 (IM W3 Gti1i57 3105Twenty_tbird PenllS)loanto_ _ _ _ ___-__~1 ~2 141 8233G 82 400 317Rhodellan _ -__-__-_ lU8 85a W 8 78~ 00SouthCeroliu_ bullbullbull 11 OJ 1201gt 970 129M South Pkltlta bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull l 209 I 209 _-__m Tenllesltoo_ _ (2lI 42l21717770 10bull 585 567 1580S3 19741 GOO 11977middotirstTeIS _ 1~6ti7 W557 4622 16224 Utah bullbull _bull _ _ bullbullbullbullbull _ __ bullbullbullbullbull __ __ _-_ eM eM _----_-_ VirgmUl _ 15~U07 ~J02~ M 2H 2M 2Co 193 532 453059 20046591 377521 I 570 770 Washington __ _ ___ bullbullbullbullbull __ ---------- ----_ - West Vlrginia bullbullbull Wisoooin __ bullbull __

fatal 1136_Tot1 )(135 _

__

Iltreo __ D~ereasebull_ _

_

bull - bull __ bullbullbullbull _ 7 7Z1 32 7723325 62957 7 77fo 282 101 M2 1024135 374 Ml 15-l57i 155617 4889 J50 ~36 5274

347976ihG 6 81 ~G 354 550 102 fo128916 3 1~1 142 2 01)70342727851 7392 Sf 350 lID 71t ~ 583 122

~ 2i8aM -__--__--- 44)(1388 ~OO 472 1423939 8092G7 rn~

TOTALS FOR STATES COMPRISINO MORY TIIAN 0NE COLLFCTION DISTRICT

1 7IJ 320011

1 7i1 1 8~~ t2r 4814141

8~ 182 8 1amp~

12721 1 ~[P)

195k)~amp1

10nu

2l ~H so

7 fn ts9 15 26~

3-J1rISI037 310 4~ 3~1

I ~1~ ISO

3j~OO

~ru3d 3 ~

~IlIUjO(

amp73amp~J 3R H J[j~ G 1 12 71 2 289 7R

21762 3 5[bullbull 728 M

8321)32 n~l

4H5L71l la62

1l3l2(jO~

27 17 18

~~ 100 jG (1 GI~5t5Jl0

~~Jon411

Pod ---------_ shy

]517 I 9t8 743

no 1 2l1

------_ shy

POllM3 -----_ shy

I 523(~r

27ot 9816 0888

2289tO 174 481

PO]nd 216934

25180386 1257421l 7327877 2 W8 lt159

45 340 056 oj 579 007

Poud 2H 3~

2 7lJfM9 35 213 lJ67 i l~7 7~

~ 175 M2 47 053 ~98

Gl~H~

stA1R I01md Pound ~~15C~lif~rnia ---___----- --- -- _ _- --- shy

lIIinois__ bullbull __ ----------_- 00 89710 ll)(l l~()MiSil~uri_ ---______---- 20087135

New Jeey _bullbullbull ___________ 11442-- - --------- ----_ _ New York bullbull ___ 20 4~r--shyOhio ____ __ ---------___ 1(83J11 3~55)~

Qt gt1Ptnns1vania __ -- ------_ --shy

PImiddotnd- ~W 34~

16 795 ~9 0 ltI 31J 31

73~ IL11 2 1l6 018

l bull 408nmiddot1 r848m

IPgtund l Jl2

m002 9 11l1 10 ()91 38712 m~M 70m _

Pound Pound J Zl~ 2l8W2 11218 56 9 flOt 2H (0 9~9 t 797 172H2

7201114 34 466 851 G 20403)_ 18 TTl) 7 ~~8 798 1 320 9~3_1H

~1217 2 123 169 ~2 1702 ~ JS3 (7 2l1 8$ 8 -HIS 134 44 ~ )05 6778351 1 219 5r~ 18

Sorapohewing toboooo heretofore classified ossmoking tobacco hfS heenreported op~I1lltlly hy monUrcturerS5int~Jan lUll ami wilh OIIutr is included with smoking Iobac

in th is table tho total of each class llmnnfactured during the year is os follows Scrap chewing tub1lOOU i53Hil~ poultJ~ ~mollJn~ tobaCltgt] 104000953 pounds olld snull 38022~5

Iwls bull MnnllfctlJed tObRCCD was also removed from factori( without payment of tax 11- rDllw (a) Fnr e or(I Unll Slntgt Fii I I Illl~i 1~~ 18 l0unt Kcntuc1ltT 1500 pound

MicligaD g60 ponnds first l11olJl 23212 pounds North Carolina 128100 pounds Vlr~Ulio l2M puund toUl ~ LOM~ pouod (~) or use os ooa stores Firsl 11IillOi 21~ pound K~ntuoky lamp7 Jonll(ls first lfissouri 6389 pounds North Carolma 19462 pounds Ot ohio 1amp1 pounll Vlfglnb 7~(J pound total 3middot1708 ponnds

----------

----------

----

---

-------------

-----------

00 lt0T ABLlJ 18-Ci(1ars wdrJhin(1 more than J p07md3 pcr thall~and Nllmber oj facloe~ opcrated qllarllify of toboua liB ed mlmber of ci(JarB mamshy

fo~tured 011 haTld at commencement and cl03e of year Tcrnwed for czport and I=-paid calcwZor year 19JG by eollceion iJiBirct~ and by Slales

Cr~8lS weighing more han 3 l)(Iund per lhOltI98ndNumber or radorl TobRcro mlltlln making ct~nr~

Rellloed In busimiddot

In husl- SereIIScutshy On hnnd On hnnilne MnnusUrntcmmed StemmedOpened CII lleSll tln~ ntld Jen I Iron JBn 119~7 Por~onaJRn I lurollJanroI elllplnw conumshy Te_-peid lion

roo

-------------I---I--I-~I---I---I orTRleT NumbXu~bltr NumblDU1ldPoundAlaballla bull 127MMO OS 15 JIO(4OSH m Arkansas bull __ bull _ 7497

First California -_ ]4 37amp1 Mli amplI 10312

IT 87fgt7133421 11110 U iO 41H g 8-13 717 Sixth Cnmornia bull __ bullbullbullbullbull _

Colorado_ _ _ 1I9174

4610 2377 Ill 7910 lS22liRl

~ 7~ 3~ ~OS 0317 12M2

Conneellent_ bullbull __ bullbullbullbullbull _bullbull _ B7~ 1)10 72101 lJOJI3711 3387~ 412529

Delawarebullbull __ ___ - ~ 7r ~21 61 91

M 2 127 l~lnl IIM 1830Florida_ _ 4ZlISl312881)10 74MOS m~1llIII 21rnlli7~ 197 Georgia - bullbull _ M IIG 472 MOlS 12079139 37~ 3OJ ~Idho_ _ _ bull 723105173 47111 1M OJ~ ---jaocoshyFit mlnnis_ _shy 407471313051llI IYIi -2 Eighlh illinois _ 7~ 44~I~MO 31576 II 919 rlll5 ~~Indlana __ bull bull _

m ~

125 J06 ~ 071 OIls 2l73zfl OIl G7~ Ol~ 234l110-a bull bull 4110 JIg 11iO3l7 Zl43f17 4~9 lOOfllKanS3~_ bullbullbullbullbull _ 137~ onlM ~

bull~ bull

H

bull KeOlneky_ __ bullbullbull _ bullbullbullbullbullbullbull __ ~8 40700 4910IlIl6 410423~ 142143LnniiaD8 __ 41l17M 3i4em 71058361 2 311 1m Maino bullbullbull __ bull _ 41IOI 2510 22Mom 4902~

~ no~ bull bull

lgtlnrlland_ _ SOl ~7~ 65700 12_ 970132 197 9r1 3lftiO lgt1huset~lt __ bull _ _m 16G 1m 4083Il819 352JllSl 2i~ 703 llichil1lnbullbullbull __

~ U 2H8232511lflotl 612llfI 23)516 Mol 7398933Miuo=ta bull __ bullbullbull

~

is JOIass First MirL_

G-I~11 23~lO 12ll2llm 1162001 110033 iUh MIssouri __ bull__ bullbullbull _bullbullbull

123 21 lOS G IU 4en 1110 4fl~ 7 ll63 Montana _

2(I1111l bl110 23281813 4UJ811~ 8 ll22~ ~1lnJehraskabullbull __ _ __ __ 2 27 7UOIIO iI415 5 amp0

~

=eloda bull _bullbull _ ~ j9lXM 1 7~1

=ew IIamhire _ _ 181H77274 MI 7llJ HiO Gl 210 Ull

First Jew Jersey bull bull 1fgt(40ij Filth ow Jersey_

3012_4gt11 lOm lOO 97n 343 961OIZI ~03 7SS~~12 3lll mzsl 407amplt12 IlG 214174follw H mbull

First =e- york _ bullbull 23Im Seoond Jew yorlr _

I$ 0 3M7 771)1(I41ll 71407004 145WO

ThIrd Iew york bullbullbullbullbullbull __ bull _ HI Wi 3lOlS 10 21~ 145 351lm B 4li3 jOO 129477 fl 440 ~2(1 3lH~ 124 17331tgt~ bullbull

---Fcurteenth j-ow york _____ bull Twenty-first 10- York bullbull __ TMIighllr New York__ Norlh Corolino ----------_ North DakotR __FirsIOhio ___ bull ______________ Tellih Olrio ____ c____________

Eleventh Ohio ----------- shyEi~lr(eentb __________Ohio Okioholllll ----------------- shyO~on _____ bullbullbull _bullbull ____ _ Fir Pennsylvanla _______ bull __ T-cHUI Pcnn)middotlvRnia_______ Twenty-Illrd lenmyvunln_ Rl(~ie 1lanlt1 __ bull___________ South Carolina ______________Sotlth Dakota_______________ Tenneltsoo_ bullbullbullbull ___First Tens__ bullbull _________ Second Telll ---------_Utah ___ bullbullbullbull ___

~~~

VermOll ____________ bull _ Virginia_ W8lli~tnn_ bullbullbull ___ bull___ We Virginia_ ---_---- shyWisoonsn__ _bullbull WyoIllIn~ ___ ---__-_ _-_

rota 193~ ____________ Totnl 1(IJ(i_ bullbullbullbullbullbullbull _

IllcrcMO____ bullbullbullbullbullbull __ bullbullbull Voereso_

stATE

C](um __ __--_ lllinolL Mislllrl_ --------_---_ New Jersey -- shyNew York ----- ---- shyOhio_____ bullbullbullbull ----shy

~~~ ~~

PenuymuIa __ TexRS_ -_ _---- __shy

417MO 11101 0 2lJ gl~ 01 007 zg00 amp14[gt8 GIlOSIOO9 5345 4~2 127691 7700 0010 6 47~l4~ 411 ROl 4MMO _----_-_ 2~ j91 5451300mll~ IG441ti ]1II1II 7 ~21 170 I 4~41l3lI10 1l2 1470lro ~l SO 7 4fgt1 400--------_ bull

~

24732 m 1gt04 0510 Mlllr-m 1n 701 50259 35 02(1 400Slum ---__----shy 1rnI Mt[) 1100 --_- ----shy 17700

18i-j71i bull 4112 fKlI) ~gtll Olbull 29 ~t7 121 middot--i72i5ilimiddot 20IJ077 ------__-- 28 S7~ 1St37211 ~~ ro 29~ 741 214ll8l lr4oAI9 fl~AlOH ~ll~ fi21 1013711 101274800 14101~ --__-__-shy

ltC 170 1A) 28 l14 I J05 775 150057JS 1fI Ol~ If~ 11~ 1114 0~7 W 187 531 2OIGmfi 3011218 __-------shy A5O 15 (7 100 I 13~ 12il -------shy 907 9759 493976

~2 I~W 30 l25 m 211012 -----_shyH 41J[gt4 ~nl 1411 492 018 I~ tJiI middotmiddot----i8O- --__--- 11843 477375

20 M7 002 R8rAlll~ 5 7H~10 roOl 010 637 40 ~13 451 81OO7B97 1l81SOO IO~ 2S9 1155751302 M ll211 ~ 71701~ 4 n4 247 Olnll~~ I1M13AA 1741271n 34710 8478 ~41 997 41iO

11l~11IllI 10110 ](1] 1~11 M~I~85I 168228226430072 5RSll528 30 BSl ~1 O~I ~ 713 7 170 H InR Hili 7 ocm zro 1703280 2 220 ~39 _--------shy 738170 14010rl 2 roO(] r~~ 8112410 22 ro3 i07 1212~(IW H j(~ 8100 ----------- 104 210 IC~ 9B3w jI~W1~ 1178 ~7I 737 371iO 4000 2087 272 fill]

2r ~2fgt 10471 229242l JMZlO S7370 ----_ _-_ ~= _---__--shy

II ~1l 2340400 232 ~~1 111807 (lj831881 3-19471 __ _---shy llW 1O9~14iO478889 J 1~6 7n877 77300

ar n~2 aO4ro 1003008 I 316 lt m

l~1 2789 = __ - ---shy

411111 1~roo I 020 041 11 92~_-_ _--shy ~ 1A(W II1400 18 oro

a12 l~r079 Irl 211~ m140Zsr l7 MO 012 27282047 ~middot-i285iimiddot 6 147 2fI HO 774

~ ~ 4 wr Og~

I ~2J 2 IU7 agI80l ~n~11i 18210 1lfiW 39~ 2iO 1~

_--__-_shy1~Ilr1O 8R ~3S 6142100J 17~ 11 rl70 ~on 123K017 3 ~72 1110 _shy ~ 10 __ _-_~1l0

2l2 ~21 O~~ 87 ~71 146lll3 27 217 2~1 l 118 374 l2-H27~ 3IIM4 ~ 740 792

211------_ __ 74007 II ----_- - _--_shy--- ------ 75

~4005 770 4Ii2l M7lllml 11 ~89 4~ll J7U-I7IHi 29R 761 ~1l8 ~ f~5 l~351n27RGI~ ~IO 11~ 780 1722nl 5lGO11mOM 5100

--- SIJi 41I0~ lt10 122G21 181 ~lO 014a2 n12 3411 l~ a4 022 3rl2 18U ~O7 371 141 O 3S2 li27 4 ms OM 31l1l21l87428I0__-shy --_ shy______c_ _-__-shy--_--_

-- shy5 B37 lao 2 1n I20 2 llJI 007 4tin OIlS U~B _--__-_ _shy 4n41OOO700 4~n U70 an foO(] I 2727M

112 3amp1 --_ __ _--- ---___ _--__---shy----__--_ _-__---_shy _-------__-- 3 417 4~0 -----------__-------shy TOTALS FOn SIAT)S CO~IllUSIK(j MOlm THAN (jNI~ COLllWTIO ))lSTlllC1

]od Pnd Nllmbtr NumbPou~bull Nmbtr NmbtrNmb Nmb

1r0 71~ 47U M 4Cl 410 ~ 401810 10 amp17 IlllIl1n ~rll 12 8rf1 lOll Il)II1nt lfJ05ll4o117 ro 418 400 1n~91 I~O liM 38281518 I rol O~2 1 7f7l71 ----__--shy 482 UIG a7 mo 3r~ n

~

2V [114 1714iO 71301 29401213 Ol4ZH A7~ 137 - _shy H79X00 2902131-1ro1gt4 n 7 ~2ol ~711 3m 41~ fillS 8(1144 3 O~7 ~73 27 280 ~~ ~

404~ f~1II MlIllrJ~Il~70 61111~07g 12J OO~ 1IIlO 3 SOlI 1M I rl 7~~ Zln fta 219 74~ ~72 01 MI 111 l6 t100 Ai5309 21j~OI ns 00 28 78(

L a4~ 0111 2 7ro l1~ 2O817ll8II 12 In 04~4~t ~1~ 11230051 480~25 mI 4~2 4B7 --7275roshy00 m 22 002 ampll ~ 8111 OJ12 ~[IJ B~O I 89~ 200 Il~ G7 ~OO S~I Jl)i~~9OOI Milt3l~ IlA4~7I~74 234 OM OSU 3~ 201 108S3U~ ~81~7S 35lm -__--__-shy II H2 11008700 The nnmher of facton m busmes hrludtJl those fnelorles hleh memJl~etrrI the ~mell ltIltBr~ ~hnwo In tltlblo 21 Ci~~r~ ere aso 1~11lnlo(] from teotori wilhout p~lnt or tlU fnr me R en slor lllllnla-I~OJ clgnl~ bull bull The number 01 cigars or wch class tClIlovcd u-plid at dllTcrcnt mlCl I shown ln table 10 Avcrogil qtlenllly or lC~rIObacco uscd Per 1OOOIBrgC dgars 2U4 pounds

--------------- ---------

-----------------------

-------------

------------------ -------------- -------

- - ---

8 -T BLamp 11l-CigaTs weighing mOTe than 3 pounds pc thousand bullN~inheT remfgtved tat-paia by cia8SIB colcndaT yeaT 193(1 by ClJlIcdioTl di81ric~ oTld by Slates

CIl58D (mllnCIlSoI 0 (mnn_ I C1s D (man_ UrlltlllrOO toulnclured to Clas E (manOloss A (man_ YI~llUrad to reloil at moreuiecluroo to rotiJ al morn retllatmorr ulured toIhan 1 rontltl roraJ1et mor~~tall a Mt h~n ~ oonlll than Scents ~l 01h and not Totn1mry~ Ihan e~dl and not each anrl no Ulan 20 cents lsmrllgtOOmore HIM 20 mh)-1lumOm than 8ltems eRohlshy more hau 15 e~nts each)shyIsmiddotpoid at $2 fft[seacbl shy cenls ea(Il)- Dald a 1350 tRxmiddotpoill ilt~Imiddot)[id at $3 Der Ihou$aml (lOr tllunsund I-llidal 5 1O~0 frJr lhowsod (lOr ~houSllnd thomand

Nnr NumberlgtISTmCT Vumb Number Numb NumbAlahama _ J 0)( ziMIIOiD~ll 6110 00000 ------_ --------ArkansaB _ J 17~ 4~1 OfO 585 ~21lt1 ~O 38~Fit California_ bull _ _ 07 28~~3~ fOO 2S1Ill72I (lB2 314100 2 rl0 Ml 23100 ~~~

555Sixth Calirornla _ bull _ 2G 4f~ 162151(JiG12 5405511670 12100 ~ DZl 2110 11Colorado_ _ 2 CllS 027 ~5 91 571 COO COO ampll oWlt000Connectlcut bull bull_ 1lpoundI J(J 096385651 3~432 1302l7CH l85 341 OSO 000Delaware bull bull _ 1(4 ~~ 42107 60ClIS] ltI~O 9075Florlda bull _ - ------280137shy---Zi838488shy 1~1~72l63720111301~U5 157 ~Ol 9 82a 124 92929OS4Georgia _ _ _ 2o Dot tllI12 1~1 75)]]~Zl071 S (175 26125489780Idaho bull bull _ 25J87If S2~7875 Hlf7OOFirst Tllinok _ bull bull __ --------336775------- -i5~OO7middot g4800I~21 llIl 1M 12518 ~O8138189002250 B6M Z76816M~6MlSO 1(1375 29000

Zl9 Bg6 9Vi37~- 1l78t74~~a~t~a~l~~~~~ S3 10 1li0 20725 14 ~37 004 8~OOIown _ bull S 724 24oj llA t89243 [(](I3 7Jl 8~ 86 l50Kansa bullbull bull bull _ ~ no BOO 3H tl8 Ir~ 575 ~o ---------------- ---------

O~

10 ~48 29~81O 741~)~O 00lMOWO 228281 --------jzG7Sshyf~i~i~~ _ 7l~JoHO IS 385 13456amp11121 5i7225 I 14 3il no 000Maine ____________________ _ _ middot2~I~~40 Il 7521713aZ575 ll~ 150 7~7 515

-----~C-------MeTllIlnd _ 2731~ ampi2]420 12~lou~n~90 311 ~o12074108Machusetts__ _ ___ _ ----ai~-1~ii- 4111~2~5 12I799H28 (0201~ 12 M7 t5Q I I~Q5S1l 7S1lMichignn bull __bull _ _ 5iH m71l1l31 ~9 1I(l1 11250 ~ lIJl u80lsa 562 41 I 72575862870Mnuewta ___________ _ _ _ 1)005(87 25 (J8Q tllIII 74 2~7 1fI~Q - -- - - --- _----shy~First Miwuri bull bull bull _ o laquo) ~~Ji) 13 ampll O~4 tOO72S0 3 ~aoH~37 ~71 47SIxth Misollrl _ _ bull bullbull _ 2~ g~~ ~~ (7 M8 5922 395 595 95700 ~l 060 --- _-----------Hontann bull _ OJIM1371)5(1 273800I~~ 810 ~ Nebrnka____ _ ___ bull _ 71 ~90 1 Mt B~714010 4750 24 laquol - -_ - -- -- _----shyN~v((la_ __ _ bull _ 12~ OOH 3~0 62S7 Q50 31714 ---------_- _shy- - - --_ - -------shyNew Hampshi_ bull _ ~l 7lSamp1 IM993IIO50927 OW 37750 10 S03 oro I 01~ First )few J~rjey__ __ _ _ bullbull _ _ ~010l~10 ~g3 ~lia 12910 3 892 000 IP1Z23lH3 201 HS 5100IlFilth Kw Jy_ _ 3-1525 4(17 UlllI oj I CWlfl 570 11I H7 771~13 092 9lt09 18320500 74110 l9OFirsl NQw ___ bull __ bull bull __ bull bull _Y~(k______ 72500310~ 1115 1M 029 ~75 350 ~I)~65 Mo M3 132029S 1amp~~Becond N bull bull _YOt~ -J S~I IT 81 S77 M~(114 759 a09~~ 30~~112 a3 213 1532444I 1 N~w Yryk_ _ __ bull bull _ 42 9B9 012 r12877 114 05~ 10 ~~7 21~ 226 67US2 HI 8S3 Xl 1~7 3(gtFoegtrleentb N Yo(k_ bullbull _ 1641278518 ~25 oli ~s 007 2102381855 7922 MJ58 1oSl 971

Twenlmiddotfif1 lew York ______ __ t 851 940 II 100 58~ 350 5451 390 12 M9 l3 rweaty-eightb Nw York (I S7~ 175 148 4C)() TJJ625 bull bullbullbull _ 7 161 4C)() IT Zi2 67 1orll Cnrnlia bull 15 9~ 9 __ 35 926 4~0 71 S52 95~II

h Dakota _____________________ ___________ ___ _ _ bull ____ _ gt7 71iO 115 [0 First 011io _ bull 27 (45 JI~ 19J 95~ 1015501 J 200 ~12 2~ 876 4Rt ai (I(g M Tonth Ohio _ bull __ _ 117 OW ~52 4 319 7U~ ~ 91 222 1M 274 8((1 341 501 20 Ievnth Ohio bull __ 15 ~1Q ~M ~fj on ~8 780 _____________ I~ 00 736 31 ~)(1 Q Ei~bwoath Ohio_ _ _____________ ___ 4S (ClI ~ 351 ~(J 1010238 J945 49395376 102 18~ 67

~fd~~i~~if~~~i~=== I 1 ~ II ~l~ --ii~ i-i) la~ ~yen ~g T 001945 -------- -~~~~- 1 055 i~r ~~i J 43~ ~ ~ TweJrtIJ Pffilnylvama bull _ lt1amp77V 70 (XI IO~~~6 lU3ll5 500 211997450 11444038Twenty-lllird Pennylvnnia ____________ laquo( 7 ~1 2 l7 00 0 v __ __ W 822 822 I]] 7811 87 Rbode Island_ _________________________________ _ 7 Jl~ 32 271 7 381 750 14 S~O 32__ ~7

South Carolina ______ ~O in7 9l 15 400 ~~ 250 5M 91)3 50 280 28 ~50

South DakotlL bull 2ig J50 20J Zl gO 272 500 ~17 05 Tenno-see __ _ l [I(l~ 000 1g 000 2ll 51 0 200 2 ~40 400 5 366 03 rstTexas bull _________ 84~1OO5 li4~3 2~29~5 10776 13110 10~31450 2947S70Second Texas bull 0 [I(l l 3M 100 _____ 77300 172 20 Utah bull bull ____ 25 8i lJ bull ______ I 000 ~9R ~ 801 8171~

Vormont bull bullbull IK ((lO __ 1S 050 36 25~O

Vir~iia bull bullbull __ _ 21 OC~ 24 3Z ~fo 323 900 261 420 774 ~Zl 8H 7Q Wasbin~ton bull bull ___ ~72 roo l 50 18 100 392 250 840 35 WestVirginla_ _ llt U2) 55- 12000 1600 ~500 ~ 8800861gt4 177OI~3a

WiS()onso_________________________ ____________ 23 419 4 )21 f75 ~OSmiddot ~j 90400 900 2fJ 749 7Q2 63 r~~ 77

Wroming_ -- ------------------ ------------ --------------- __6 ~ _ 1-~~cc~C=+~=~~~=~~=~~~=~~=~=~~=~=~=~=~~~c~~=~~=~~=~I-=-CC ~OO=-I_~~-=~m= Totel 1936 bullbull _ bull ______ ~ 19(1 856 roM ~ nJ Zl3 517 gt81 Ol~ 29248 021 550710 S 100 4lWa 12 (1(1 ~c 31 Tolal 1935 bull bull _________________ 4 120 5~5 333 110 401 3~9 464 ~9S 2Il5 26 ((17 900 525 tOO omamp 0amp 319 II 012 ~~

Incroo_ bull __bullbull __bull _ 379 200 700 52 981l 719 Decrease bull bull ________ 13 In lOO _ -~~~~~-I --~~- - --~~~~~~~- ----~~~~~~

TOTALS lQR STATES COMPRISING MOllE THAN ONE OOLLECTION DI~TmCT

Call1orls _ _ STAtE bull _ JHinoi ___ __ M jJ _ - _ Iew Jy _ _ _

___ bull

_

_

_ _ _

bull __ I~ ~rk _ _ _ __ __ _ Oblo _

___ _ _

_ bull __

Ponllraquohmiddotaol~ bull

T_

Numb Number Numb Numb Nmb Numbrr 47 ~n 747 001 0 17 [l3fl la3 357[0 6 t2O ~f 1J(i~ 430 $IS~~I~)

2f (116 739 m3 72 10 lOO IlIiO ~31l 775 12 ~l~ 37 G3[) 31i3 Illbullbull83 3~

27811960 102050 1068535 3500 4 ~OO Ill 021 35-1 til -l~I 61 456891917 22 21~ 190 12lI1~l92 3 300 1Of nl47 OllfUOJO 1 662 13~ 23 ~Ol 210 92-1 7lm gSO 42 8()l IIlI 2325H7 149 ~~~ 2gtl t07 126 (08218551amp0 4 g21 500 49757~1 314S ~l2 gtIl ~2 4UJ 510 780 21

173 sm 7118 ~ 280 lJ8 11~ 374 798 1021330 1~6W C fl5-l57J574 4OO)~ bull-J85 8480905 2G 725 2483045 1f 775 1 ~OO 10CJIl~5l_ 29 ~[O 90

oshy -~-

------------------

bullbullbullbullbullbullbull

h - gt h f I I m I I po lar da11lesli~ canstllllplion Irom ~1Jstam~20-CigtlT8 11mgMng more I an 3 pOIJU8 per I Qusano Jt ann IIcuree am n v TABL~ shybanded ma7l11ldrinrJ wareha1l8es cla88 6 by cla~q (ltJlelidar year 1936 1 S Remved ~~middotp~i(]

NUIgter of 1~r1I0Ij~eg bull I T1olgtCO U~d VoIlIe ltIfMallufnmiddot --------~---------------I al~mlIed d(n busi- In bus- Un Clasa n Clugtltl C Cl~ J ClllS1 Thl

Jon 1 1gtltmiddot031 C1ElSS Anees 011 Closcd TS~ slcmd Stemned ~crans ----------------------I----I-----I---~-

mlgtltr Number - mler ur - NumblumberPJJ PJd (~m 23m421 11 l 101 411 19lIl702 51~71li3 $28illl M lJ~OSG 1512031510001l bullbull ____ ~ 0 0 5 J-IBSI5 426 1

90 ~O 21g~ G~l I-----O+-CC~ ____W___-_ _n______l~l~ _ i deg I ~ 14~72Sg 3~lrrl IItFl7~5 _ 151i51 3~56~05 10~18_0I ~10122gri~ 90~ I ~719 87~ Ilocrea __ middotI middotmiddotmiddotmiddotmiddotmiddot ==1-===== 1004) --il251 bullbull _bullbullbullbullbullbullbullbull 2i811S bullbullbullbullbullbullbullbullbull - bullbullbullbullbullbull - -bullbull ~ bullbullbullbullDecrelllt __ 1 1 _bullbull -__ I _bullbullbull bull i84~ ---------shy

Ope~fl~iI~ltg[grT~~A~ ~lj~~~~~r~~~~J~hl~~I~~~ O~~~~~~~ol~~J]~~ci~~rjAJ~hg~~~~ ~~~ ~~~~~j~~luY~~l~b~~ti~~_~oa~~ ni~I~~~_ ~d~o~~ _~~~~~Sl~~~~~ Tille lll soo 311 of (h Tof Acl 01 W10 shy

NOTE-Aell qusnlll-Y 01 IBC Lnhruoo Ile~ ] lociJ d~a 20_25 pouri~

TAJlL~ 21-CirJars llfiqllirJ not tlrr lon 8 pallnrr peT thOlljG1lr Qanli of lobacrlgt lI~ed nwmbcr oj cigars 1Ifl7lujadllrtd 071 hand at IIJtllmenretlan atd claS6 aJ year removed jor exprt and tax-pair clllcndr War 1031 Ii caltedirJfl dislrict8 and bl 81alcs

I 1ltemOo I

()JJ lnwl Jan ] 1)~ I fOJ cxshy rRI]

l(rtMion (1L1r1~ Hi3S

On hand len I 1~1(

fmiufaoshyIuterl

VRlue ~Ilampltu]

---~------------------ middot-1--1-shyDISTRICT PO Pond lomd II r~-mbrr Ar Num~ Nmber

~~n t~Wr~li~middotmiddotmiddotmiddotmiddot - bullbullbullbullbull 20 middotmiddotmiddotmiddotmiddot6middot t ~~~ -- ----- __ 1~~2 $- ~ Florida ____ _ bullbullbullbullbullbullbullbull middotiiii~2middot- ~ow nl~ KI7poundi7 middot--middotlli7iiimiddot- m337 n003_~U 4002amp1 Fifth ell Jybullbull _ bullbullbullbullbull __ bullbull bullbullbullbull _ 184 10 2j~ 00 2SS10 87020 Hi r() ~3~_ rjSooondlewYork bullbullbullbull bullbullbullbull bullbullbullbull 7iC9 1m -i10 ~~O~r 5iO~r)i 392niO----rili 380~nOO 2~~lo ThirdNewYor)_ bullbullbullbullbullbullbull _ bullbullbullbull bullbull_ 12iC 2~98 2351 272~1iJ 1ltOfgt 1l~4Gr 20UOO 21[200 ]lt)1middot10 lurh Camlina_ ___ bullbullbull_ _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull ~ ~H i~ 41 g 111 8201 00 1 gtoi 130 17 ~72 010 11 ~j nI RlewnthOhio bull bullbull bullbull bullbullbullbullbullbull bullbullbullbullbull_ 1 li Il 1] _ Q~ 12000 middotlOijEighllioth 0h1o _ l91S j~ 5~Ul(l -----iiiiiii- 23lt00 5i1 800 ~8~3~ FlrstPnrlI~nj __ _ bullbullbullbull bullbullbullbullbullbullbull bull _ 21 9000 bullbullbullbullbullbullbullbull GOOI1 675 TwentYmiddotlhild rnmyhaJlibull bullbullbullbull _ ___ bullbullbullbullbullbull _ ~ _~ _ _ ZlS 8(l(l - - - - -l7 ~OO 25 400 240 700 1Bll fgt2 Vlrglnia bullbullbullbullbull_ _ _ bullbullbull _ ~ 855~ r4S8~1~60-1I3iJ7B2 8113mn ~~Qn 152)9rlr~ 11407212

ToInI1936 bull bullbullbullbullbull _ - 21111442 OO~~~ li~ - IsotVJr711-134M4CJ ~S99 ----Z-rrll 182W9(~ 1371~~ 1~te]1935 ~ bullbullbullbullbullbullbullbull bullbullbullbullbullbull bull __bull 270731 ~_lt)H 1~Iilgt ]iBrli~ 2025231- -14gt64C3 2IJ 1~OH4iS j384o~~ti

~[=~_ -------~ - - I~ ~~I=-~~ ~~~ -f 7 8i8middot 3ii3251 Zl 200 bullbull j fi2 12 -~--i~iJiJfj

TOTALS FOR SlAIIS COlPRIRJNG 1gt10111 TFUN OXE COJTECIO_c JlSTRlCl

POYld

24] j

Numb ~ 10

823If 5Ii 00247800

mb ---iiii37tshy

12_ 1O~

27 lnil

~

--5i1427900-25400 shy

Nm~

2C000

-

Nu ~ ) I M 00 9 Otl ~S2_ ~(

545poundlt((1 I 001

4Q1 15 MQ 7(~ 1~7 2i

CIjforh bullbullbullbullbullbullbullNew yrk Ohl bullbullbullbull ____ ___ Pnnsylvaoia

_ bullbullbullbullbull

bullbullbullbullbullbull_

Iculld

9 O~~ 1 l1~

1140

POllIlt

lOlOQ

1Cl~a wero alo rem~1 fwm Iorle awu~ pa)men I M Iat ll loll~~-(oj lor pIrSoo~1 COllSUmp(mO ao~ e]l(rnnonla] pUrlllt forI Celllorol~ 101 Cl~ars (b) lltr me e lea 510 VillPoie JOflOO d~

NQn-The nnm]wr oacl in l in are hhdt in Iablo lS A ver~c 1U3nlily of 1 (~baoc lJgt~(ll~ 1~O trual1(i~rs ~ ~Ol~n~

~- --~ ~middotmiddotP

-oj

--- ---

TABLE 22-CigareUes weighiTig TID m(lre llmTl pounds pfIT Ihol~saTld Number of fadorie8 opcraud quantity of tobaoco used number of 6gareltc~ ~ manufactured an hand at COllllncnccm01l1 aTid rlosr of Ylar remQvwi for czport and Iar-paid calendar year 1936 by colletion distrid8 and ~ by Stales

Dr~tRIff

Ft Californla_bullbull Sixth Clilornia ___ CerUrul bullbull Florw ______ Fit minoibull__ KlLlCJ~middot_ bullbull J-l ~hlSctts_ _ shyM Ichj~D __ bullbullbullbullbull First )Ii~ol ___ Fiflh New Jy__ Firat r-o York bullbullbull _ oou~ Ne~ Yor~ bullbull Third Now Y~rk_

Fourt~outh 1 ~ w York

Nortb CarQlina _ Ft l-nmylvaQlo_ Tol(tb Penuylmiddot

vauls ___ _bullbullbullbull Twentythi-d Pounshyyl~nI3

Vgiuia _shyTotal 193~_ futal In_ - -shy

10 _ shyn~a~_ shy

StATE

Calilornla_ bullbull _ ~ew York -----__ Prmnsylvania ----

Clgnre1l wolBhinB pot more then 3 pounrls per lhouBSndTobs ueclNumberoffRClOrlltl 1

Removed VeloM[n busimiddot Slt1tep- slenP11 d ~ Unlernmiddot Onhenduttln~ On hanrlOpeneu S~llmed MrlllfacturedClosl J~t Jen I 1936 Jan I 1937Jo 1 snd elil shym

I For oxpo-l TEIX-peidroo 1~3i ping~ - tion durin~ Ig3G

Poftl NflmllePoud Numb NumberNumb NumbPOld I 15~ 2~ 7 lilli S~ ~jS ~3~ 3 2(j9 7703 5~z 31H 7Z3 1ampB~50 212927000 3313 4H 900 tl ~IO 3l1 72bull (30 2~151 102 2M~ IMOlO

bull -- shy m 2HO -00 __ __ _-shy 5~00 lG20__ --_ _shy 5400----_ - --- shy--_ ------ shybull __ 828 1gt36~ 880 ~2 3 48middotbull fl- Q3~ 6067511 6l2 -- - -- _--~ ~ 8QO t SO~ middot1140 -~8138 700 -30832830 bull 7 QS7 546 91910 11319~O~22~19036 705 1147I5ZS700 no 55amp 500 331l1~1200

_ 521516400 7 7~~320 713725 7 23r 410100000 2170021 bull bull -- _shy -- _-shy lU~ 51ni~00 ~057 320 I~W~$~~Ug 778220 _-_ __ 7 ~JO ~oo Ig d7~ 18__---_shy 18 amp50 83600 )80600 --- -i-10-440- 5221 (1(1 bull

bull

24472m 13 117 195 20914 G ~18 of 70 0 8B 582 120156810 41180 15213100 10 itl 74a 00 W 7~ CW R pj5 10000 M )JO 1626015735bull 183526middot 1 312 middotO~ 018 4J~ ~1~ ill] 28~ 160 l~56790 77 500 rl ~8r il~ 1 [lt57 12909 15 3~ 6 SOJ 370 13~ ~2 313l92 21000 01gt10010 19 9tfi 73 17 (OJ-_shy 1100 shy 57500 1728000

H

H

bull bull

M

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71~00JFilth Kew JersCl _bullbull __ ______ 615 000 l~ 122 100 l6~1lOO

Firgtt Now Y ork __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lO OCJO 10001 Booo( Ne- York_ bullbullbull __ --5ocil middotmiddotmiddotmiddotmiddotWOOl____________ bullbull 1]0990 Ul WI)

24000 bull _ 24000 jorth Cnlonna_ _ __ Third New YorL __ _bullbullbullbullbull

21720 no 189550 470 1831813710 4~7620 S99i1(8oo Irst I eUDylvampma bullbull 3 ~20 00l 62800700 55635700 150 OJ 10 4~10 000

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TotaL __bull _bull_ 217S9172lJ1 (2-tO~9300 6 1~0 3Ja 9S0 1701 GlO I 33587Q000

CIGARETTE PPER nOOKS

CIGARETTE nBls Numlgtltr -I

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POllndNumb Number Numbtr Numb Pond

__________ bull

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JD bull __Second Tons_ (1 0 J 0 ------- ---_ ~---- -~--------Villlinb bullbullbull _ 31~ 1~9 13~ 31l 799425 13011514 2819rs 287 117577647 _ lWOlf

W ~hlon _ I ~ I 0 ----2iiiii68tmiddot _- 1 010 l 19 il))12 3 r ~West Vir~inia_ lR77 1877 Wiconsin _ no 12 53 23wml 3~n _ C-~lcCC

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lOT1S FOIl STATES CW-lRl~[-( MORE TIHN ONE COLLECTION DISTRICT

sun NUmlINmbIlbrrINlImor Po~d l~d I PoUIIu Pomd I PmM Pou7ld Pound Pound I PoundCliIornia_ bullbull __ bullbull Hi J (1 17 772 - -- - - 72Illinois bullbull __ bullbull _ _ 2( 0 2 Zl 3((0 --------i58middot -- 000 2511 ----i88U 4 JO JlllourL bullbullbullbullbullbull bull 16 t 14 16Hm 3W3 1 11l~ Oil-lKew York bull _______ In) I~ 2 l~j t~BA9ijh- l9d7 213637 5349204 9 (100 W( 4 If ~ Cj~ 2r1Ohio bull bull 82 W t7 3al 2045 52175 21)558428 lB621 178 24~ U 715 295 Ponnsy)middotania 202 12 J-4 18U 7ll 172 279B19 34 ~18 70R 2522lt) r1 40 ~j i105 ~2f) _Texas__ bull bullbullbullbull _ 2 0 II Z fJltI~ __ bull __ ~~~~~~~_I 3O5M ~ J658i

S1II-IARY (j~ LEAP TOTHCCO RECEIVED FROM FARMERS DliRlKO CALF-ltDATl YEAR lroe BY DEA LERS IN LEAF T(JDACCO CIOAn MANUP ACmiddot TUHEIlS AND TOllACCO MANUFACTURERS

January February I Mlrch April

Pd 82 013 IJ~(

197252Z201

1ound iIU2470

7186 41354

POknd Gil 7M 116

[2 ~7

131240

PIlund1 19 36Y 827

11840 ~ 98

182 981 012 71121015

60 M9 ~IS W)81(~l

May

Pound J)t~ Ior - __---- 11820209 Ci~_ bullbull___ shy 70780Tolneco 25151

Total_ 922 i~U

Juno July Augus( September OCUlber Novemher December loIal

Pound 5205008

5 71)3 01550

Pmdl 9617022

5 n~2

5l 32

POllnd 14U 50~ 54middot

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42 li86

Pound 220 2~4 lliO

184813 14SI)I

POllndbull 11~ 201 rm

18 477 128 ~7~

Pound 15~ 4UI 047

8205 liS ~O

Pound 1175 GUS 2Bf

41092 Gf-llOO

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40 ~2 bull~l l71 jf( tOU 220433 12~ 11~ 400 442 156m32m I 17G 7113 115

In addlhon (0 lho ~IIHnll(c NCCVOU lrom Jarme- lIS shou abave dlrs m Ibullbull r lobacC() CL~ mSDl1(turers and

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77-5Z77 _2 T

TABLE 33-LeaJ ob(lcro imported by cigar manllJaluTcr~ trgtbacCQ mOfl1JjaduTeT8 and dealers in waf tobacto calendar ycar 19S(J by ClJllcdioTl di~tricl and bv Statu

bull

UnSlemmed I~BI Imporld lIy_ Stemmed 11 Imported by- BernI lobo Illlported byshy

lobaC((l Tobaceo Cigar manmiddot I Tfllnle III Clear ~n1 Cigar man-Dl inmnnut TOlampl ~ lIII1Iluloemiddot TaLIII monnl~ TOlamplullurc uJsctnrers ufaClu~SLu tarelll (ure

bUHHT lJs TVund P(d TVuftdl lgtOnd TVuftdl ]0lt1 Po ndI PrgtoM lound

Firsl Californio__ _bullbullbullbullbullbullbullbull __ bullbullbullbull 2 G30 536 tOO 1 US MOo 178 Z1 12~ 284 21 tM Ill 027 lOO 311 60~ ~ EixlbCnlilornio JeW 170 H6 17610 U11 6i3 bull 1lOU4 1111 0l3 JSll4 COnnt1CUI bullbullbullbullbullbull bullbull 3S120 35ol 3amp480 213l 39Il 2$31 bullbullbullbullbullbullbullbull ag~ Jg~ Dcln-lIlc bull bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull H0Il7 bullbullbullbullbullbullbullbullbullbullbullbull H0l7 _ bullbull bullbull _ _bullbull _bullbullbull__ bull __ bull bull __

b=~-_ __ ~~~~~_ 1(H3~~ ~~~~~ 13J7[~ 49g~ S71lrJ S931lG --lQl4~ 632600 314559 9t7lJS9 middotjtlJlinols 20203 14502 oM 31l31H 70l8l iiiigt - - 10191gt8 middot---middotiiM7middot ---iliwi ----middot-34643 Fi~hlh illinois_ bullbullbullbullbullbull bullbull 1Z _ __ bullbull bull 12 bullbull __ _ 1 bullbull __ 1 U bull bull bullbull 11 IndIana bull bullbullbull 21106 159691 162147 mIO l99IOS 170702 bullbullbullbullbullbullbullbull 170702 Kenlucky bullbullbullbullbull _ I GOO 41 277 4100 16lllr24 6611 Iraquogt __ __ 69H bullbull 61330 51330 loui~na __ bull _ __ 11400 bullbullbullbull __ bullbullbull _ 18400 Slll8 bullbullbullbullbull_ 86lG8 47937 bullbull bullbull bullbull 47937 Maryland_ _ 12001gt _ 12001gt 1354 902 _ 10426 bull bull __ _ 2M6 2M6 MlIamplIlchusetts _ _ 2l~13 212211 i207 M24G 87722 123579 __ bull 211301 00038 162462 242500

N~ri~uC _~_ 6~ I~~~i m 7CH943 ]2612t 831004 646 _ ~4S Sixth Mlsltouri _ __ 17 17 bullbull--- middot2800middot -- --52 iiiii- -- ---- -T - ---- --7 )Iontana bull bull _ _ bullbull __ __ bull bull __ bullbull bullbull 67 r7

--2iil~- ---- ---- --2i81~yen~~~~~~)J~~~~~ 1294~ __ bull 1294~~ 13~ 222i~~ _ 222~~ 124011 bullbull -middot0-047 130658 IhJwJcr~y _ 2174726 361gt4$4 2730210 ~W65(j7 374441 7N 31JJ0767 233501 M497 25SOORIlTIlmiddotcYork - _____ 3M SSI 3m 4481 3275 122 1397 10$ ll~ 1172 ~oN1odNewYork bull __ __ ~ _ 2ooolGO ~7Pll 1l734 ~050035 ~743ii5i- 30l23 263 4782437 II m 1 WS GSr I 515 057 TbirdNwYnrk _~~_ 241i01(~ 21411 bullbullbullbullbullbullbull 2f76()A 2581083 69438 bullbullbull __ bullbull 2651121 SotH 1012102 1092 436 10utbullbullothNcYork__ ~74 1730 10213 66048 Ii 473 70521 lstO bullbullbullbullbullbullbullbullbullbull 18WTeotYJlrsttew York bullbullbullbull _ bull bull_ ---iil nl _ ___ _ __ _-_ __ 7~1 _ 731onlgt Carollna __ __ 210175 4117121~ bullbull __ 2S811J~~~ 243958 bullbull __ bull __ __ 213918 212n 2125li(0)o0__ _- _bullbullbull __ 112r24 _bullbullbullbullbullbull _ 1l2~24 ]i919 2070 bull bull bull 17880 j~~~i~middot 126818middotmiddotIonth 0hio _ bullbull 1~1l78 _bullbull _ 8~7 1680~ 1376100 bull __ la7r IUD no h72 H02 74501 r~ht bullbullnlh Ohlo bullbullbullbull __ bull bull __ _bullbull_ __ bullbull __ _bull bullbull __ 1O611 bullbull _____ 10611

n8~1 bullbullbullbull nRm fit rnnsY]Y3Dn_ bull __ MI 62i I 141 27~ __________ 1 744 S9I 5 318 507 621 025 bull _ 5 0~3 r22 2~2 ln2 427800 lillOI98Iwlrth Pentlyl-nnla bull_ bullbull bull 227 Zl7 bullbull bullbull 19310 bull bullbull bull 19310 81~ __ 812 T-olltymiddotthird Ionnsyhmiddotanlo __ _ _ - bullbull _ bullbullbullbull bullbullbullbull _ __ _ 2023 2028Ilhl Llaod __ bullbullbullbull bullbull __ bull bull_ H 113 1M __ __ _ bullbull _ bull bull __ bullbull 0 51

U~j~~~-iolis3~~ ~ ~middotI~ii~~ 12 I~~ ~~ 9iili798 ~ d lJ7~ ~ ~ -~~gn

~=~~ I-middotcmiddotmiddotCmiddot7middotmiddot~i~middotOoo~middot~middotmiddot+cc=_Cmiddot~~~+middotc-omiddot middotc-OmiddotmiddotcmiddotOmiddotmiddotcmiddotOmiddotlc--~c~~-I-middotmiddotmiddotcmiddot middot~i~~i~C Imiddot-middotomiddotmiddotmiddot~i icic~~cmiddotlocooc C 1- ---32669 -- ii003- --- ----743- --- middoti2ii ToW 1000bull bull 43 gW amp35 9721 1l8 4amp1roo ~IOO BOO 19Jl~ 7~5 301157 llO 150 nOH3S2 2 257 076 4243 5lY 6 501 I~

Tolal 1135__bullbull bullbull _ 4B0llG S1gt2 1066-I2G7 IOOB 4jl 59769291 10170lIUi 4 014 21S 3ill557 44 SGI ill 6021946 6 184874 ll 100 820

3004270 1l-I13110 40051D~

TOTALS FOn 8TAT~S COMIllJ8JlO MORE THAN ONE COLJECTlON DISTRIC1

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TABLE 35-Numbcr of each claBB of 8pecial-Iax poyeT8 purchasino special-tal sk1mpl cOlennI Ihe fiscal year 1937 or portion thereof under I-

the vaTiou~ ann1ial Talcs by collection distriots and Statcs--Contjnued ~

Collection JisriclB or S([

Indiana bullbullbullbullIowa bullbull Kansas __ bull Kentucky bull _ Louisiana __ __ bull __ bullbull _ Malne bullbull __ Maryland (Slale)_bull _ Massschutts_ bull Michlgan __ bull __ bull Minnesota________ MississippI bull__ bull__

sect

--shy

~

bull __ 3 8 3 10

___ _ 3 14 6 31

l~

8 _

~ 275 1179 1252 2 r)5 ~ 8~1

1~5 4408 7 B79

11379 4000 1510

Distilled ~pirils

---0--------shy

bull

--shy

1S91

--shy -shy

-~- 9

Wines

--shy --shy

87

1~ 00

-----shy

H

bullbull _

--shy ---shy

2510 5 (B7 7M9 ~ B93 240~ 2 ~ S8 3141 1 006 927r

mlOl 2050

-----shy

MH 498

LIB 2080

---shy

8495 7042 0510 8175 75SG 2715 ew12no

113982 WOOI 3860

============ = === jtM1S8lurJ_____________ 2 4 ~ 50 31(0 308 bullbullbull 15 204 4202 1012 8989 Bidh MlssourL bullbullbullbullbullbullbullbullbullbull_ 3 2 (]4 2411 bullbullbullbull 6 201 3300 _ 77 GlM

-~ -------~------------ --- ---~ ---~-SlllteofMlssourJ _ 2 114 5601 _ 20S bullbullbullbullbull bullbull _i 21 tOO 7502 bull__ 11Zl1 15153

Montano_ bullbull __ _ 1 bullbullbullbull 1 7~1 4 bullbullbullbullbull- _ bullbullbullbullbullbullbullbullbullbull 679 H 2578 Nebrkbullbullbullbullbullbullbullbullbullbull_bullbullbull 1 ~82 42 bullbullbullbull _bullbullbullbullbullbullbullbullbullbull bull 24S0 6 4136 Neveda bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull _ 821 bullbull _ 33 bullbull bullbullbullbullbull 259 bullbullbullbull 3 I 172 ~ow Hampshire bullbull 1270 _151 bull_ 28 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull _ 1493

Firs Nell Jersey _ ======----------============ 3278 bull _____ _ I _ 162 bullbull _bullbullbull ~ Or3 Fifth New Jerseybullbullbullbull 10008 4 bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lU2~

8t(e of New Jerey I 17 14 162 13280 bullbullbull bullbullbull 4 bullbullbullbullbullbull _ I bullbullbull ____ 18 352 ~II __ bullbull __ 1071 15487

New Mexicobullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~I 1 1 sal J014 _ __ bullbullbullbull 1 _ 1 - 1 I t~ M bullbull _ 1 1511 1

26080

]~ 168 2493 7001 132~2 ~031 1261

231

14IJ

10578M2 bullbull_

g045 834

3177 6773 2220 3Ul

25004737

25 bullbullbullbullbullbullbull

20 bullbullbullbullbull

H

580S 1HI 3440 6 H2 2001 4 0~7

H

bull

H

bull

bull

SlM of Ohlo_

-shy -----~--------shy--shy --shy-shy --shy-shy-shy-shy------shy ---shy-shy - --~ ---shy~1l~oIN~w yorkbullbull

=== 77 ~ bullorgt6 bullbullbullbullbullbullbullbull amp1 _bullbull _ bullbullbullbullbullbullbullbullbullbullbull _ === 97 199l 2 20 58~7 --bullbullbullbullbullbullbullbullbull - 2 33 1007 5G bullbullbullbullbull _ _ _ l30 11J2 bullbull __ bullbull 3 2873

================== First Ohio bullbullbullbullbullbullbull __ 3 r~nth Ohio_ bullbullbull _ bullbullbullbullbull leenth Ohlo_bullbullbullbullbullbullbullbullbullbull_bullbull Eighteenth Ohio

First Xe York __ bullbull _ Sooond New York __ Third Kew York__ __ __ bullbullbullbull Faurtoltnlh ~w York_ bull _ middotrlleIltymiddotOt middotW york_bullbullbullbullbullbull bullbullbull Iwenlymiddoteighth Kew yorkbullbullbull

Iortll Cnrolina 1orth Dakota

================== gklahom~__ bull bullbullbullbullbull _____ 14 2033 bull _bullbullbull _ bullbullbullbullbullbull bullbullbullbull 2 1~3 2742 bullbullbull 24 4948

rCfon __ bullbullbullbullbullbull_ bull _ 100 2521 27 _bullbullbullbullbullbull __ bull ~ 600 27OS bull_ 495575

FlrstPonnsylvnl __ bullbullbullbullbullbullbull_ 6 =2 II 29 7770 bullbullbullbullbull _ 8 bullbullbullbullbullbullbull _ bullbull _ _ __ _ 45 509 4821 bullbull_ 48 13614 lwelrth Pennsylvnibullbullbull bullbullbullbull 1 bullbullbullbullbull _ 122 3442 6 bullbull _bullbull _ bullbullbullbull bullbullbullbull 37 224 2991 111 0940 Twelltrmiddotthird Pennylvnnl_ bullbull ~ ~ ~ __~ - _~ __~~ __~ 789_ ~ ~_ ~

8tleof Penusy]vani 5 20 6((l 17981 bullbullbullbullbull 20 _ _ bullbullbullbull 119 15GB 11001 485 32465 ==== ==----------========--=

Rhode Ilnc 2 41 1 001 2()-j 6 29 104 40 2321 SouthColina_ __ bullbull_bullbull __ bullbullbull 38 Imo --shy bullbullbullbullbullbullbullbull 257 bull 77 3287 100 5305

~~~~~E~~~ ----------- i~ k~ ~~ - J m lt lil~ i ~ ~~b

r~~~J~E~iis -----shy -----shy -- 106 77 _bullbullbull _ bullbull ~ bullbull _ bullbullbullbull _ 7 500 4872 ~~ 56 13048 ______ bull ____ 81 37~8_ bullbullbullbullbullbullbull __ bullbull bullbullbullbullbullbullbullbullbullbullbullbull 3 Illil 2936 bullbullbullbullbull 66007

Utah~t~tc~Tex-shy __ ~~~ shy 1~ - 11~ ~~ ~~ ~~~ ~~~ I ~ - 7~ ~ -~ - ~~ fri~middotmiddotmiddot- - -j I ~ U~~ ~ ~ -shy ----shy 4 1~1 4~~~ 1~ ~~~~ WlShln~ton I 5 67 ~932 -middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot3 21 --2middot 11 295 271G il 8 on West VJrglnl bullbullbullbullbull 2 bull bullbullbullbullbullbull I 53~ 4 bullbull _bullbullbullbullbull _ bullbullbull 3 170 4002 3~ 720 Wlconslll__ 5 157 13489 4 602 bullbull bull 93 1003 3471 3 1176 20 OO~ Wyoming_ bullbullbullbullbullbullbullbullbullbull_ 6 SOl I~ __ bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbull bull 3 00 J28 4 71~

Totl _ _ 57 273 middot160 6612 259amp10 101 7182 20 12 33 846 7 147 138131177834 II 13850 481716

Non Lquor dealer 8(imps also cover tho sales of WlnCS and felmonlod mll1t jjluora

TABLE 35--Number oj coch dass oj sxcial-w plycr8 purchasing spedal-IGz flamp8 cQtering the ji8cot year 1987 ar pGrtion Ihereaj under the variou8 annual rate8 by collection dislricl6 alld Blate8-Conynued

__ Ole~(DlBrine- II - - _ I NcotC INtlonl Pucshy~~--o~-Cc~---~~ A~ul- Proooss Ml~cd rus Act

TotEl1I I IIOrAlltlr or reno Bour

ber orMlWUmiddotCollectIon dJtriClJI UJII SIA ~~ ~~~ ~t ~1~~ ~~~ ~~~~ i~t~ 1gt~u ~~l~e- RmJl Practlmiddot ~~r ~~ r~l~~~~ De~ nummiddot

~ lU col In col In un In unmiddot ture foc- 0 lure deaJeto dealers touors 11rol lories Qr 01lurersorcd red cI~d c~lored $000 lurers JIllllters etc $12 $3 $1 aClOns etc Illtrt~gt $200m ~ $i8 ~OOmiddot $SD ~12 ~i $1 $1 ~-1-middot- __ __

~labmbullbull __ bullbullbullbullbullbullbullbullbullbull bullbullbull _ _bullbullbullbull 33 _2f2lt 1 26 _ 740 1189 9 bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull p51e Alka__ bull _ bullbullbullbullbullbull _bullbull_ _ bullbullbullbullbull ___ - 2 __ _ bullbull bullbullbullbullbullbullbullbull _20 49 bullbullbullbullbullbullbullbull _bullbull bullbullbullbullbull ~74 Aritonbull _ ___ ~ 7 72~ _ _ 6199 --~_-469- 24 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ l3~8 Arkansas__ __ bullbullbullbullbullbullbullbullbull _ __ bullbull _ bullbull __ _ 21 i 1m bullbullbullbullbullbullbullbull bullbull_ bullbull bullbullbullbullbullbullbullbull lD I)S lli~1 172 __ bullbull _bullbull ~g42

Plfsl ClIfmlbullbullbullbullbullbull 5 __c __ _ -- _ 2 4U84 -_e_ __ - - I -- 5 - -~3~middot _1425 _ 56li _- W ~ bullbullbullbull _ ~~ 30142

SIIlh ~1~~Oi~~ij~~~~~~ _ ~~ l~~~~ - ~~ ~ ~ f I~~ _l~~~~ -l~ ~ ~~~ Cq1arndo_ bullbull_ __ bullbullbullbullbull I _I H 2JI~ __ bullbullbullbull _ 2Y ~75 1~77~ li2 ---0 _ 81~7 Cnn~ctlt __ _ ~ )JI~ 2 20 800 221~ 1lJ Q 13129 lfigtlaw bullbullbullbull ~ _ bull ~ inl ___ 94 31 61 bullbullbullbullbullbullbull bullbullbullbullbullbullbull 14middot14 nlSlrielofColumhl __ bullbullbullbull_bullbullbullbullbullbull _ 8 ~ ~~~ ---i-middotii -320 131~ S_ _ 5J28 Florid bullbullbullbullbull _ 51 3810 __ _ _ _ ~O- 809 18W 10 WW (Ieorgi bull bull _ _ bl 3257 l I ~a Q59 2D 4D 7 _ _bullbullbullbullbullbull _ 13873 Hawali bullbullbull _ _bullbullbullbullbullbullbull _ _ _ bull _ 3 84 2 8 IS ~03 pound9 _ _ 13151

~~~O~-lill~L~~ ~ -~----~- ~ ~ 54 8~ _~~~ - l ~ 2~~~ ~~ 4 _~ 4~i EighthlUJnolg__bullbullbullbullbullbullbullbullbull __ ___ 2 1 bullbull 1 71 73iO bull_ ~___ 3 29 D ~~~O 130 bullbullbull __ _ bull bull __ 1~~67

]~~in~_ato~c~~l~~~~~~ I _~ __ ~ _ middotI~ l~~ =- ~~~ I~ ~~~ l~~~ ~~~ ~ ~ =-~~ 1ro~-~- __ bullbullbullbullbullbullbullbullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot4middotmiddotmiddotmiddotmiddotmiddot- ~~ ~~X --- ~ ~ ~~ ~~ lli 2~~ -j ~~~~

c Kenucky_ _ bullbullbullbullbull 20 37B~ bullbullbullbullbullbull bullbullbullbullbullbullbull 2 -n 832 2083 ]65 _ bullbullbullbullbullbull J5694 rUlShTlabull bull __ __ bullbullbull bull_ bullbullbullbullbullbull 30 261 1 l2 2202 2046 4 3 _bullbull __ 15072 1I1hIDe __ bullbull 20 1~W I B 3~2 110 211 6473 Moryland(Stte) __ _ --- bull j 33 23 3271 8 21 702 2415 32~ j- 15408 middotIgtfl5ll~chuwtt bullbull bullbullbullbullbull __ bullbullbullbullbullbullbull _ ~7 4563 g 4 2177 U815 193 26319 Michigan _bullbullbullbullbullbull_ lH 11838 11 70 2123 ~~~I 274 1 _bullbullbullbullbullbullbullbullbull_ 44375 Minnoseta __ 1_bullbullbullbullbull_ bullbullbullbullbull_ 27 2144 bullbullbull 1 2 23 11~4 291fj 2~ _bullbullbullbullbull __ bullbull _ 22278

~~i~f~~middotri__ 1 - ~ ltmiddotmiddotmiddotmiddot1 ~~ ~ ~~~I ~l~~ ~ ---- 1~ SiKlnMlwuri __ _ 1 =____~ 4-1)0 == __--2~~~~ ___==~~

~Ilt 01 Miswuri bull _ ~I--- 8 I~ 841gt1 bullbull __ _ ~ __ ____ 13 I 5G 1876 5538 157 _~ __ bullbullbullbull __ ~ 313Df

Montana_ I 1~~~~hka~_~~ bull

I ~2

~ 849 I

bullbull 1-- zl 11 ~~ 1 ~1i I g Imiddotmiddotmiddot 3410

~~~~~~nnltj_ 1 )~_nn- - ~i~ m _~~~n m ~h~~d~~W~~~k- _ --____ l~ 4~ ---- - ~ ~~ 2g_ ij~~ ~ -- 1 ----- -r ~lM FourteethNcwY~k bullbullbullbullbull bullbullbull -bullbull~ - 26 3532 ---- bullbullbullbull - 3 18 104g 5l~ 17 2 bullbullbull__ 2 138J11 rwenlymiddotfirsINewYork bullbullbullbullbullbullbull bullbullbull 35 8307 ---------1 8 25 1f10 4HC 32 3 __ 22~1 Twnlty~ghthNewYork 348P ~ 20 492 11117 8f bullbullbullbullbullbullbullbullbullbullbullbullbullbull ll061 ____ - 2 S 18 895 2 870 l~ I 14 jj(If

Imiddottl Iew York_bullbull_bullbull _ bullbull bull bullbullbull I IZ8 132M 1--- ----1--- ------------- ---- ---------- shyNorlhCllroliUI____ ==----=--=-------===_____= 2 _ 33 128 ~ 21558 ~ __r_=-------- 6 12737

l~~i~la-- ~~ middot1 middot ~8 _ __ ------l ~~~ 2~g J5~ ~_ ___ J~~~ ~lhOhli-- -middot~middotmiddotmiddotmiddotmiddot--middotmiddotmiddot---1373m---- ---- ~--------~~44=== ElemthOJiiomiddot~---middotmiddot-middotmiddotmiddot - 1 bullbullbull __ bullbull _bullbullbull 24 8211 bullbullbullbull _bullbullbullbullbull 3 17 J7i 1508 98 bullbullbullbullbullbullbullbullbull---bullbullbullbull _ 1l~i9 ElhlbOmiddot--middotmiddotmiddotmiddotmiddotmiddot--middotmiddotmiddotmiddot middotbullmiddotmiddot 1 __ _bullbull _ bullbullbullbullbull _ 3238W_ 4 Z2 3 _ _1 1 902

g r-II hlobullbull_ ~~ ~m2 --- bullbullbull - ---- 10 1663 Ill _bullbullbullbull _ bullbullbull _ __ bullbullbullbullbull _ 9a28

~E~imiddotmiddot~bull~ j -~ ~ m ~ ~ ~J bullbullbullbullbullbullbullbullbullbullbullbull ~1~ Twellt~PcnDyIVlln1A bullbullbullbull __ bullbullbullbull bullbullbullbull bullbullbull 2 au bullbullbullbullbullbullbullbullbullbull 21 6_ 2548 a7~ 4~ 1 I 23~ Twentlmiddotthlf~Js)middotIla 1 13 2125 bullbullbull 1 - 13 091 1137 5 - bullbullbull 9963

Siale elloonsylaIli__ ---=-----~ f 078 =- =-=------ ____~ ~~ ____ =------- ~I Rhode Island = = --== = ~ ------- ------- __ 00 I~ J2 785 ___0 _ 1 54 001 SouthColin __ bull 1 middotmiddotmiddot I I ~t ~ - I 7 ~ ~--n-~ ----=-=-=- _ 4G83

l~h~~~~_~ _ _ _ -- -51 ~ ~ -~ - J_~~ m~ ~ j J~i snd Ttol8 __ bullbullbullbullbull _bullbullbullbullbull bullbull ------2middot --- ---- ~~ l~~ __ Cbullbull __ bullbullbullbullbullbull T 2 2Ii 1270 2 7M ~ ---__ =----- -- 21 400

SIM IT ---=------___-= --- 1 ~l 1181 3626 31S __ _bullbullbull _bullbullbullbullbull _ 163J5

~~~J~~~i~~~~~ m~ ~~~gt J j~ ~~~~~~~ ~~~ ~ __ ~~~ ~ ~~~ 3lii ~~i ~i0 = ~ -3i~ h~ton(Stat) bullbull bullbullbullbull bullbull bull 11 1 bullbull bull I 20 835 2 fOO 506 bull bullbullbullbullbull 1~ 837 est 1f~In _bull_ ___ bullbull- I ~21 ~ 233 7 bullbullbull 30 741 191Q 32 1 10812 Isoooln_ bull ~I_ 12 307 I s~ 83 gt00Wyoming ---bullbullbullbull 0 1 2 22 1270 3~OOI 136 ~omiddotmiddotmiddotmiddotmiddot1bullbull --------=-= bullbullbull 1346 13 no 2H bullbull __ _bullbullbullbull 1 24849

T~tal_ -----_ --- ---- 57 -jm 17i 5g1 I I I 5 1~~1 138G 55843115SUJ5 6~ m ---=-- 7 88~i

--- ---- ---- ---

---

---- ----

REPORT OF ~COILMISSJONER OFINTEn~AL IlEVENTJ124 ltBPOnT OE COMMISSIONER OF INTERNAL HEVEKUE 125

TBJE 3B-Produclion and wUhdrolLols -Of oleomargorine (colQred Ilnd IIncQlared) yeor ended June 30 1937by rrwntll8

TilILE 36-PnJvclirm ami 41lhaTOlVols of colore] oleomargarine year endedl Jtme SO 1987 by wlleclio1 dhliid~

OLEOMARGAHINE RENOVATEDmiddot BUTTER MIXED FLOUR ETC

147~

1311 71201

66(00 73

I~3~

7~

I ~24

1701

T~BLE 37-Produclion olld wUhdrawa18 of lmcolon] oleomolgnnt yrar ended June 30 1937 by collection diBtllds

DislJct On hand July 1

WM Prolt1ured

On hand June lO

ro 100( oraloyed

Withmiddot Withdrawn I dro-n

toxmiddotpaid foro~ port

TotEllbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull

First Oalifornla bull__ bullbullbullbullbullbullbullbull Sldh ClIlifornlabullbullbullbullbull_bullbullbullbullbull __ Coloradobullbullbull bullbullbull __ bullbullbullbullbullbullbull_bullbull First Illinois bull_bullbull __ bullbull bullbullbullbullbullbull Ei~hth IIllnols_ bullbullbullbullbullbull _bullbullbullbullbullbullbullbull Indiunubullbullbullbull __ bullbull bull__ bull __ _ Kansos_ __ bullbull bullbullbullbullbullbull __ bullbull _bullbullbull Maryland Michigan __ bullbullbullbullbullbullbull _bullbullbullbull __ __ MinnesotK__ bull bull__ _bullbull __ bull__ bullbullbull ltd Missouri bullbullbullbullbull __ bullbull __ bullbullbullbullbullbull Sixth MissourLbull __ bullbullbullbullbullbullbull __ Filth New 1ersoybull__ bullbullbull First Ohio __ bullbullbullbull __bullbullbullbull __ bullbullbullbullbullbullbullbull Tonth Ohio_bull _bullbullbullbull Elaenth Ohio_bullbullbull bullbullbull_ bullbullbull Oregon_ bullbullbullbullbull_ bullbullbullbullbullbullbullbullSecond Tas_ bullbullbullbullbull _bullbullbullbull _bullbull _bullbull __

PnM 168 sa ~13Ol2

l~ ~ll IH2Jll

101I0ll1M gOO lO511 JB496 JIl ~7~

~3 1l3ltjlgt5l 30 JOI

17((1 HIn5 62

15196_ 1173

69I3J

_1 3 311 r~5

Pocl Jl~r2

II ~O 46I I~t 2j

12 Ol~ CU4 ((7 7J3Ili~~07

R~77413

75~M

a6~~ ~~

~ 1 ~111-I 8 1105 36 2 001 14

ZJ 7~ ~5ao G~ ~z

1 B4JO n9 41 l~ 606 185906

~ST 50

1 )57 lil 01 3OOl 39077114

Pou~d

~7Olia 319 ~11

------ - -iii lG2m I20121ll1

2 010 ~61 7112

-- 1

_~~~I HH~ )761133 2l2 0136 2middotJm 17977

221035

000337394 19 fgt8ltj 74080

Pud~ I 1lldftcl 9 32 tZZO9 6 ll ~23 117 9 l179ampU I 12 ~J 0i 1111441 1 Jr ~9 1118 l l-l80063 4 7lIl~447

H ~44 tQG

A~kamp~ P ~971 Mol 3 21 QG 310

3Ot1-i 14d l IIi27IM 0 40 poundgt11 llgti 0 1 Elti-l ~I

~ ~ 5ZZ flOO

3 1 1Slti 715 872

TAlILE 39-B-U1TlTlQrl of prodlldion 07ldwiihdr(luaZ8 of o[eomoTrarlne (colored GOd meoland) yea14 ended Jvne 80 1Jpound8 10 1987

TABLE 40-lIfaler-ioZs used ln thf 1wnuJacIUTf of oZeomaryarine colored and uncolored) year ended JUlIfiSO 1937

Pld~ PdDsbu~ oiL bullbullbullbullbull _bullbullbullbullbull _bullbullbullbull ~ 17 188 787 Oleoallekbullbullbullbull bullbullbullbullbull bullbullbullbull_ bull l8~~ 788

bull Cooonut ojl bullbull _bullbull_ __ bullbullbull __ bullbull _bullbullbullbullbull 101 ~7~ 160 Ouri~middotbullbullbullbullbull _bullbullbull_bullbullbull _bullbullbullbullbull_bullbull_ 415~8Color _ bull _bull bullbull bullbullbullbull bullbullbullbullbullbull bullbullbullbull 18fo Palmoi __ bullbullbullbull __ bullbullbull bullbullbull ___ lf(l7ltj~3Corn IIbullbull bullbullbull __ bull bullbullbullbullbullbull_ I 326 Q32 PoImmiddotltccnloil bullbullbull bullbullbull bull 6lIgt~3-51 Co~lod oU __ bullbullbullbull __ bullbullbullbull bullbullbull __bullbull 13 on 802 PennutoiLbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ bull 3 7iU 002Don middotsd (J( tlyltCf1nebullbullbullbullbullbullbullbullbullbullbullbullbull_ I 194 ~w Leoihin_ _bullbullbullbullbullbull__ bullbull 25210 ~1~ -ole ___ 18 In ~gMilk_ bullbull _ __ bullbullbullbullbullbull 723G~oJl Soda (beno 00__ bullbullbullbull _bullbull_bullbullbullbullbull_ 10 ~)BNoutr31ltUd __ bullbull __ bullbullbullbullbull_ 201001 Soya bean oil bullbullbull_bullbullbull _bullbull _ bullbullbullbull_bullbull _ 2G 81 gtJ~Otool- __ bull bull _bull ___ bull 18OJ~a08 Otot loe bullbullbullbullbull __ bullbull _bullbull 325100ll Total_bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull ~ 012 ampl7 12

I I I WitbdrelltD

Wi~bmiddot Lot OrWithmiddot Iroo 01 tagt Qu handOn hand dmwn June 3JJuly 1 dra-n lor use of dProdlldDistrict lorexmiddot trtryelt1oxmiddotpaid United lUnW~ port States

PoPOlJnlt Ppundpnd Pound PundololtId~ ~Colorado _ bull bull bull __ __ 1710017577 3~

-_ __ _ tt llIlMil bull 3 577 417204 185 M2 101821 117700 Eig~th lUinats_____________ pound10 58 110 51 G4G tI 774 middotmiddotmiddotmiddoti24(Indian ____ 2030 05320

middotmiddotmiddotmiddotl-~i(1 -iMiamp1K8U~S__ bull __ 8805 00ZlG353 10641ll Mar~lnltl__ bullbull_ 7146 242 ~07 192 427 50000 Ftrst MiltOOurL __ __ ____ 1980 337 4~8 330398S a40 Sixlh Ml~(lUrL__ bull bullbull __ c- 442 --_ -----_ __00 Ft(rb N~w Jrse~middot _ ~O 182 ~63~12 337016 103 ow48 lBS FIrst 0 ho __ _ _ _ __ __0000Tenth Ohlo ____ 19460 74~7~ _bullbullbullbullbullbullbullbullbull 93300 middotmiddotmiddotmiddotmiddotmiddoti632middot ~Se~ndTMM__ ~I _~~ 264561_

7~O 000 e678Total bull 84 (03 1007200 I 673307 1i83~10

Oolod UlJ~oJored

Withmiddot drawlJMonth Withmiddot Wi~hmiddot I Wilhfree or Withmiddot0lt Lostdwn drawn erProduced lax [0 ordomiddot Produced dtawil vr demiddot taxmiddot for ex- lor amiddottromiddoteduse 01 Irareturai~paid POrt portUnited SI~IC

PoPQlIncl Pounlt POU1ld POlI1ld Poundbullbull _Pounda Pound Pond L~July ___ bull___ 151 38~ 4081b 80756 19738 37~ ll 5~7 12l 27 ~ampl 975 - August bullbullbullbullbullbull 250012 UI330middot480t 0gt5162 _---_ 30100670 30827GOseptemhe__ 202 ~2O ~7Q1Q 52 8e 5328 _ 33M085 32895401 - _shy Octoberbullbull _bullbullbull 660lf1 291 15 20~ 56 1M 3~ 468 018 35 Mr ~j2 N~mbe__ 18 13 59306 ~9 6311 0678462 U 018 ~13 33 743 6~G - ~ ~5 n~cmber 1GI974 e2556 2~ WS GI ~SO JIlGJ3 ~05 a7 Gil 140 - _ _ - shy ---M

I~J7 Jauuat ___ _ 68 (22lOa 8 18032 66800 - - 32332519 33 ~3 054 ---- I9a

~Fbrnrybullbullbullbull 179224 56768 72 ~64m232 20008256 29010819 shy ---- shyl~rol--- 160 o~ MS24 14318 6383a 1127 l~ 15~ 6583500537 ------Apil bullbullbullbullbull 02 ~OO14lt3064 W628 5699~ U20S 8J 33 8amp OW -----May_ bull _ ___ 12874l 05 QIIS 22218 61OH 28 6lfj TH-- 2l 794 780 JunaII07 002 43226 28 907 33010 27840 4J 27 5tJ4 478 shy

Totgt I Qf7 ~OO Sgtl6tO 740000m~07 6678 387 2W 0-3 JSB71582 00

Colorud Unoolorelt1

Wlbmiddot Withmiddot Man dra-uy~ WlIh_WiThmiddot With Withmiddotlrolt I free of dawndra drown1l11Produced tax I~r ProdllcCd lax lorlIJXshy momiddot lt0co use or use 01paid efltlrt D~id exportUllitd UniledSlalltgtj BIBlei

I pndo Pou1ld PQnd Pundo 1llund PMd pgd Pou1ldIg28 __ bull ___ 15 3M l8r 1230300S I 7111 5GB 1 GJ~ 620 2J~ ~48 101 2104119211 shy-middot5-548shy1~29 bullbullbullbullbullbull 16 ~05 863 ~ 112lOO12 698 ~~ ~Je8IS ~ 315 lilli lllil1 952 17CO1930bullbullbullbull __ 17102771 2 O~lI J~2 llf8H(13 734 64~ 3~2 lI1()~~l ~al 288 oS 8 73~ -- shy1U3L _____ 8846 ~5 5793 n 194 WI J ~a84rl 2f8 926 04~ nO3W M5 1i372 __ ----

11132_ 4636218 2000078 210 7(1(i 042 21O45l1pound78JO H --1933bullbull _ 2813 1U8 (i(JO021 l ~~gm ~7till 14 21G 229 G34 215 990 086 ---- lIH ____ bullbull 2689095 46~ 000 l MIl 1M (131005 240497599 ~40110 117 ---- lll35_bullbullbullbullbull 2004971 80l4~9 1408 S27 680921 350 ~15 555 350 113 8(J m _ shy1936bullbullbull__ 2771194 1i~7H~ 14714$1 781 2O~ 368004121 3GB IIE~ 799 -_- 1937 __ 1007206 673307 583010 740000 38207043 386 775 872 _ - shy _-_- 49 5Q2 687TotnL 75300 60 lB 204 gol3 ~7~8 528 2971no~OO 2~6989t170 20 amp13 1700

e bull [

0

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15_~

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[

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bull

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if

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bull _~J~F_

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bull bull bull amp

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i~

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tg Ji~~~~

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---- ----

--------

128 ItEPORT OJ COMMISSIQXER OF IXTERXAL REVENUE 129

REPORT OF CO)JMISSIOSER 01- lXTERXAL REYEUE

T_-llLE 47-tthyl alcohol lFilhdra1ampale llU-llllid and =-rlc 11 Sac8 fiuaZ ALCOHOL DISTILLED SPIRITS DEER ETC year 1987

(Proor Iilons]TAlJLE 45-ElhylllKQhlgtt Pruduction alld lhdrawllls by mQlllhll fiscal yeaT 1987

(Proor gallons) Tumiddotf wllhdtllCls

Taxpoidrotnl wli h For hooshy ~ I~wilh_Blato Ullddmwallt For lun pllil Gud For O~dmwlb BUltIltluod~umiJu sclcmllie BuLIlvi_ ~

~ slns

Californlo bull _ _ I G 270 853 S727GI 5 1110336 16003Colmado_ 60209 IP2tl2 H I49822 --ijsiii- _ _Dela -e _ _____________ 17 81~ _--------shy DI9IOO ZG400J 2(S1 bull _ Hawaii bull ~6 lo1~

Dlstrlot 01 Columblo __ 6~ lt020 6 399 ~o17 ~27lW8 _

luly bullbull _______ 17517065 136J2Q76127SOZ51 10622497 23022S Augt_ bull bull __ _ 171IIl8 3-12 I~ 2l~ 25 2528 Th 12 490 219 roo 214

IlIlnols bull _ _ 18 311 Il3J 11727046 6 317 ThO 1~tl5884 ~2l bull -_ bull 1~ 22811~ _500005 (IS 7oC

Septemberbullbullbullbull bullbullbullbull ___ 16592972 17 WO 716 23IOSfi2 153gt9~O Ziampamp~ IndianIL _ __ 22 ~13 m 21132684KanSllS bullbull bullbullbull _ 175316 ____ _ __ bull_ bull bull __ _175al~

Octot __bull bull no 0i6 SP5 21 470 3ll0 2 ~ 575 26 29 IS 2213W Keuucky__ bull 17 551 JIIJOO t 11~1 2gt1 __bull bull __ K oVOlllbor__ _bullbullbullbull _bullbullbull _ 211 1720ll5 2 fS ZIO J 215 J211 22 2l3 IgtS3 m MS jOulliaIs bullbull __ 12 JlI 632 710a1 lJol3770l1 OoIISlI 68SSO 5rDegtr __ bullbull __ bull ___ J9Il-lm 13J07362 331~375 19551500 240-154 MorYbnd _ bull __ ~ G5I1iS5 ~3amp2 21780617 170431 00255 bull bull __ __lllUluarf _ bull ___ 15 7ot S~ 1( 2~1 07~ 2 111 912 II 61 J 452 3iI6OO gt1ftssaohu~ttgt_ 7olS MI 2loolli5 4SGS223 12714 2Sll647 bull cbtUlllT _ _ _ __ _ 11571 W4 II amp75 1M ~ lXM 119 9 3bIl ~I 3l-l ~40 Michlgan____ 4lampM3 il82l5 _ sorlI Mtltch bull bull 1957114gt6 U76106I 21I2551~ IL~297i6 bOgt~7a Jl[innesota __ 15017 2764 (~ 730AprIL bullbull _ __ 16S2i1151 152116711 Z7-lO135 lZ29bS70 m6t llls3ourL ______ 580223 ~lIl72gt bull _ 61354 32114May __ 16ll3S~ 15Il-lSIOO 26S3563 1001197 2GZ310 ------4

1gt~ lerl) bullbullbullbull __ (0 lI36 mc 2M51211 3686188 mS24 51H~Jllnc __ _ bull --r 18 65 gt82 17 939 31S 2 391 152 1[ 1gt4803 362 763 Ne Yrl- bullbull _ __ bullbull 6 M1 933 1l~675 5393008 211WI L3OID 3 772O7J 40l1amp6iI 110147 114

2~6G8 _ _ _TOUlI____________ _ bullbull ZZ) lSI 2l8 I 21~ 2IO~J 3l 2b~ roo I 17932133 3006500 g~~_ 4 ~g ~ Penllltylooln____ n 11(12 US 530769 37972226 182036 37~248 26110Puc Rlco_ _______ I (II~nl _________ __ 3643JOj J02G _ bullbull 136amp]

L Indudln~ 11llGO(I prool ~Bllou~ lr~ICITCJ 10 de~ulutIng planl by ohol plsnls not IM-in~ bonltlltJ 1229 bull bull _W nsllllll(On bull_ __ I 22Il WeSI Vlrglnia 7lll41356 78005 2300117ampmiddot 1276 ~ _ __ W [sconin __ _ __ 302 673

D(lojU~S

J32l8 253~471 21138 ----------- ------TotaL __ 21 2~O 823 3Z~~650 17D~313 I71ll~70 1041528 1~3IM

P~rcenlago or tOlal willimiddot TADH 4Cgt-llhyl alcohol Planls on-d bonded IJirrCIW118e8 opelacd prodllc1irm

witllrawaI3 uJanhouBe l088os arid slocks rcmaiill in bOlulfd warehou~cs by dmals_ __ bull 1000

)or ~eMIUI1 For ol1or alion purflOsca

reJ-IreQ

WIllltruwnls

TotmiddotpnltlTOIoJ ProducUonMonh

States fiscal year 1937

Caillomln_ ____ ___________ _ 6110om 6 200 ~~ 11070 Colorndo __ __ _____ ___ ___ oo~ ~ Dolnmiddotnrn __ ___ ____________ _

--- -- -2i 20~- 17510

Dlslrlct of COlumbla__ ___ _ 1 bull

I -- 6gt7027 pound7~4~ __ Hawall ______ ___ ________ _ 4-0 2 405365 211gt6 IlIinol__ bullbullbull________ ____ 10001274 J8311039 46730 11l~lllUa__________________ ____ 10014600 ~~132211 G33J~ K n~ ___ ________ __ _____ bull bull l1~]IS ________ _17~ 31CKentucky__________ _____ ____ IT 551 10(14 )ulIo____ __________________ ---- -4shy -- ~ iwi iis 12341032 H767 M ~lkltl_ bull __ __ _ _________ 2G(l~a152 22 lLil Ijl 31006 M SlIcluIIli ___ _____________ 699387 74827511 1080)2bull2 ____ __ __ 4Q8573 2915 15017~iJ~~~~lQ o _____ __ ___ 680 22~MlssourL_bullbull _bullbull___ _ ___ __ N~w J~rsy __________ _ _ _ __ 417amp1004 40 Ul~ 288 1$M7 1lt0 York_ __ __________ _ ___ 6168011 51gtbull 131 10 S53 Ohlo_bull __ _________________ bull 4011 973 ~2l2 ro4 ~ 753

~~ - --iil~ro iin- ~3 M2 3M ~ 243~~~~~ii __ _ Puerto lIDO ___ ___________ ___ I 12 1S~ 4418421 I~TH

W hlnfIltlO ___ _ _________ = Im 17403 G52 23 CH 356W t fiolo __ __ ________ Wl$OOnlt1 __ bull ____ bullbull _ _ bullbull ___ _ 302 tS 362 673 ~ TOUlL _________ 223 181 Z2S 2152DS23 ~28 IQ-l~

1ltumhcr opuntl durinit ouy rot_of we r To Q]pulmenlalllon~In Delmrl d 1 in Kc- JampltlY

HemainlngKumbcr INumbor Wore-of ware_ in boudedI of plantgt Prol1uotion WltbdBWals O~SIUle bouses bullrcbou

Bted orgtermiddot

operated ~ Jllne 30

~~f ~I Prj 0011 Proo1ooU golltgtru (111

1~0 833 0amp O~ 01

1 Inoludlng bull_1 withdrawals 01t4911l plOOrlaquoDlons lor m6dnal usc GOl r43S lrool Jlillonl for bemge pnrPOS 19 proof 8ullou~ lor loolt llOOurlS 1110 proof galloJls lot Ib)~cJons precrlllon Btld CJOl prool gallo Cor Indusullll uoJ ThO$C omouu~ nre no SllO- BetmDtelY ltldor t1Upold iLbdmwlls

r S rooluOUl3 labibullbull ~

bull Tba perltlnla ~o nala6d to 100 becn~ the illtdn-sls lor mellLolnol beenlge ond olber nuthoriud PurtgtltgtCS in PUOtlO Rico llUQuU(nf Lo 03 PercenL Of (tie lOWl ltbdnlWllls oltc 1l0L abOwU S1e1WDUllr

TABLE 48--RtIo1l1 ahOlol Maferials uud jill prodlldian by kinds afid y Slates fiscal year 197

612 T9~ 10 7~2

--- --middot-ia36 If iG9

806800 5600914

-------_ _- Colilornm_ bull _ bullbull _ ~_~~_ 307 Dlslriol of Columbla__ ___ 144 3TD _bull _bull _ _

41284101 flawsu _ _bull __ _ _ __ bullbull __ bull __ _ bull _ 3 MIS 222 _ 3439Or4 Illinois__ bull bull __ ~428 500 101 1~1I ~13 10 laT 10 86~ 083 __ __ 19 ISO

MS rGJ I ndiolla _ bullbull __ bull 17 31 130 2 067 (08 44~ 0114 12 142 800 __12aU fan ------------------ 214383 Th2719 11561gt0 bI~IBl1 bull 39666

_ - - _ _shy OllLillllll l6 HiO illS 7400 622 I lOS 61i2 _ bull 527 lraquoO 16774

2 37~881 $5713 (O98~1m

1 m 780 ~[~1~r~mm-mi~~m~~l~t0illmt ii-i6(11263 Peuuylvoma ampI In 24-4 19I6200 Z02II230 276800 25446 __

I 631 ampl~

~3 300 ~~~~ ~~~~~~ ~~ ~Jn~r COlu 117 7172gs szOon ~ _ _ 107352

middot284~oI1 Tolll __ nn bullbull 202(310Ii6 1Q86713i 2I~HZi3 1l1143-JOO 41Z174--I~ lttl33V7

FortbOle plants In Ideh elbylBlcoholI a by-prodnct ollbe butyl pr ooll Ihoenlmod nmounw ltf matolrln1s allocoblo to Clllyl oloohol havo to Included F1amplltes do not lndudo tnaterlnlsd at expertmenUI plantbull

OUter mawlnh OthorM

0 bullbull

c= M s

1~~~~~1161 Po~~400 lo~~~ I Po4u _~~I~~

bull InchdhS 1~4OOO proor Ballon tr-lerrltlltl 10 dcn~urlng 1lonl by nlrohol plonls nor balog bonded Pineapple jui bull Diamall bull Elhl slllphawomllou bull 32CJlII pounds 01 sWeDt polat BQ30 pollnda 01 Bll0 Ilel POuDdIo or dry rood aod 17 pounds 01bull 1u ndoll~lon ~0871 roal flIons lost in LbullIl

bull lltgtltlltlllltlllnsl~ hotmiddotooo ~onded -reMsandquno Iltlcsln roCOvloS I~Ullt 0alCOho1 plnnts a-llIoll lal~f~io 1ll1 )ormOllLOd ]1uor bull Sulphao Ii uor bull Corn Igt CiderlrDgtlcr lt0 hooded warholl llO~ compulad Includes 4~~~~ poud 01 nB ~~6H8 Nun 01 barley ~~ Iound 111 rl and MAAU poundoloots

1IllIW _ _ ~ bull -ObullbulllIfiIoooI 1H-ridirf(y Hit- mg-~~~

131 130 REPORT OF COrIMISSIOXER OF INTERNAL REYENUF REPORT Oli -CO~n-Ilamp8JOXER OJ INTERNAL REVENUE

TABLE 49-Elhyl alcohol Production by kind8 of flar~rioIB used jiswl1Jeor 1987 TABLE 51-Denaturea uuohol- PraduttiOt bymonl8 fiscal yeor lOS

I QllInti~yusOO ltOhOI produccd

Sproiolly IMonth ~~~R~~l - Kln(1 of materlal

Pert+ntAmount ProollPlloolUna ~I 10191 WIe oaUm

lulybullbullbullbullbullbullbull bullbullbullbullbullbullbull 2059AllglLt __ __ bullbullbullbull_bullbull bullbullbullbullbullbullbull bullbull _bullbullbullbull _bullbullbullbullbullbullbullbull bullbull 1 015 188

Molasse~ bull bullbullbull bull 201 7ll2 Q13 169013295 nnGallons_ Septcmber_ bullbullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 2 H~ 764Fl hr1 sulphate _ 2~ 4112 67S bullbullbull __ do bullbull _ 33889083 15 18 (Jct~tbullbull bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull bullbull __ bull 7 893 3~O(] mill bull __ bull - _ bull 225 6n S~8 Poundsbullbullbullbullbullbull 18 MI 9~6 836 lmiddotevemherbullbullbull bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ 5556 990Pin8~ple juice bull __ bullbull 3 6(l8 222 Gallon bullbull 459726 D~oernber_ bull_bullbullbullbullbullbullbullbull _bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1 B3IltHOorn slrup _- bull __ bullbullbull bullbull __ - 2l H6 d~ _bull Jo991 Januo(ybullbull_bullbull bullbullbullbull bullbullbullbullbullbullbullbull bullbullbullbull _bullbullbullbull _ 66770ebull do bullbullbullbull -4 02~ () ~middotIary-_- _ _ 48~ 698~~~~~etied-liqiio~~~----- - it~~ bullbull _bullbulldo __ bullbullbullbull _ 2 9~5 () Mach_ bullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull 260002MitlllNS - AprIL bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull _ 623M olnsSlts bullbullbullbull ___ I1l 143

_ Tankagtebull bullbullbullbull bullbullbullbullbullbullbullbullbullbull 475 T ABIE 52 -CoifpItely denalured olcahol WitIdrawas blI fornuZa~ and by manlJis

do_ - 1-=== fiual year IBS7 J - Tol bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 223l81227 m 00

IWloo gall - - - Addltlon1 amounts ult~ In CI)II1Nl1atl~n with alher mlt~b113 Included under Mixtures Includs 19180 pound pI diamsit

Le8S than 001 ot I ]Ifr~wt shy_ Includs n184 proof g~lon produod at~]lflltMDtaltlanl-sfrom mBwrials not llOwn

T BLE 50------lJenaturfd ulrohiJ(I PIoNS _op~ralfd prlJJudiol withdrlJwaZa and - 8tflCk~ (10 hand by Slflte8 fBJaIJjpoundOf 19fi7 __

IWlo ~~llol

- rnrollly dellllturd Bldally deMtured r~~1

Stale plae I opern Prodtlc With On haQd Produemiddot Wllllmiddot On hsud Blod I~ri ~rowals June 30 lIon drawJJ I funo30

J

Callfornis bullbullbull ~ middott 6 -4843SIl - 483-069 - 8 81~ 2 55llH3 ~ ~18 8 [2 P7 DelaWllre __ bullbullbullbullbullbullbull _ 1 10087 l()0ll7 __ _ bullbullbullbullbullbullbullbullbullbullbullbull _ DIstrict 01 Columhla l 35 m 5221 10344 571229 565 00l G2(OnawaiL __bullbullbullbullbullbullbullbullbull bull 1 195777 195485 5~6O i2l3IJ 5280 _ Inormation to the CDnlposlllnn and aJlrhorld me of thealt lormulas wiil he tOllnd in Ih appcn~j~ IlIlna bullbull __ bullbullbullbullbullbullbull 4 1009518 T 597bull 21 30919 2449285 2449541 31756 0 Hcsulatlow N(l 3 Fermulas lor CODple~ely and Specially Dennlmd Alcohol Trmry Deportment Indiana _bullbullbullbullbull _ ___ 2 1 667 778 l 663 587_ _ 5 264 9 (Hr 050 9025 655 l5 Jrl ULIeau oj 1dsllal AlclJhol IlS smended by Trcsury Decillions 1 10 4Mj ~621 ~[riG 1lnlt1 [ri8

Kanabullbullbull _ 1 bullbullbullbull __ _ bullbullbullbullbullbullbullbullbull 88amp2 88206 476 r Repenls a~ exCl 0 relum over w~hdrawals Kentucky __ bullbullbullbullbullbull _ 1 __ bullbullbullbullbullbullbullbullbullbull _ 511514 548626 27520 Loul~lana bullbullbullbullbull _5 -2160503 2215571 19415 3779144 --3755340 lJnl TABLE 53 -Specially denaund alpoundohal Wilhdrawole by leadin I farmulasmiddot ~ndMaryland __ bullbullbull 2 3081510 47312l 27651 104lt]8954 1O~06077 1l~TS6 Mlt-achott bullbullbullbullbullbullbull 2 -268418 394096 2l5290 2765820 2754512 22 lSI by months fiscal YN-r 1937 o(juneoLa __ bullbullbullbullbull _1 __ bull bull _1378 bullbullbullbullbullbullbullbull bull _ _ Newnrwy bullbull bullbullbullbullbullbull _7 _23-83686 middot2~11551 5832 184amp2038- -18~86129 60139 (Will gallonj NewYQrk bullbullbullbull 3 1388012 1559616 21272 1618115 _1621)725 fM2 1-enylvanis bullbullbullbull 4 60972lt11 1076546 516~~5 14219659 14174530 12f74 Puert HI __ bullbullbullbullbull_middot 2 836630 973538 ~52 9-17556 948030 5215 W-sTYir~inia bullbullbullbullbull 1 ~ K)I zo9511 4 12517747 12245655 r6U Wisconsin __ bullbullbullbullbullbull _ -1 __97556 __ middot_97556 ____ 78910middot 786S1 3247

+olal bullbullbullbullbull bullbullbullbullbullbull I-------amp5 2211837Bln~M-1~4 M7bullG5J 80084281 79581870 ~

1 Jnrl~Id In ~nnrurcd alcohol ar~i4~7~O x galIor of rlt~ ~nd IlyenI2j4 tax galion~ or QlheI 9plrlLli fnlnJeroo Ir~m dISliIJeribullbull lor detltUaUon

NtIIObltgt n[m ~ ~lJril~ ~ly~~rt 01 the yoar_ IDltl~ 1 dtnnltlring pionlt o[riled in conjunction -Ih an cItimoulal B1e~h~1 ~Iaul_

J

r Wlthnyen yeBc e~di iOOl~~__wfingtV~iJi-tt_~MiwisLWmiddote=ttill~i(limmtrntttrttil st

_bulldo_ bullbullbullbull __ Ms)bullbullbullbull 255 1921 9~1 6 51i 008middot8ulpbitelquor bullbullbullbull _______ J~OGOI~1 _____do bullbull0 )IJM 878226 744169~nr~ln bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull___ 7ogt3~9 Punndbullbullbull_ Mani meuL _~--_ bullbullbullbullbull GH M2 10 bullbullbullbull Total 22 1183~8 80 OIl 281_ 1129216-SW~trBtoeL bullbullbullbullbullbullbullbullcbullbull_bullbullbullbullbullc_ _ 31 OOQ bullbullbull- _do bullbull __~ _ Sorgo __ bullbullbullbullbullbull bull _c ~~JO lt10 bullbullbullbullbull

-Dry feed bullbullbullbullbullbullbullbullbullbullbullbullbull IIGI _dobullbull __

dens lured

WIeOIIm~ S 915973 5 Q3ll 266 6487318 1179187 70~9 574 9 28~ 2~8

1I1~8 820 4 9S7 938 ii 2J2 297 6 amp1329

Tolal

WI oall~ 6 121 93 6 953 ~~

863202 15 an 51i 12616564 11116222 6W5526 5 ~74 63j 6552299 7098882 7 4376U5 8 3W 919

1112202019

lormta Mon~h Tl1

12 U H 3ulybullbull __ bullbullbullbullbullbullbullbull ___ bullbull _bullbullbullbull 27681 9973 39959 Z6li[I2l SSI~ loS 39161SAugusL_ ____ bullbullbullbullbullbullbullbullbullbullbull _bullbull 651170 139194 n152 104030 21 7~ 107 9~G ~1128erotemberbullbullbullbull~ bullbullbull ____ __ 002002 515577 459236 9~lll4 ~3 4(11 M 2 Oampl 815Octebor_bullbullbull ______ _bullbullbullbullbullbullbullbullbull S 175 381 3324922 1270115 lO~2 7J6 Il illtJ ~ ~9~7M~November__ bullbullbull _bullbullbullbullbull __ _ 1994 HI 2640329 fll8 995 middot~2l~~ 4 18 I~~ o954IMDoocmherbullbull__ _____ bullbullbullbullbullbullbullbull 9-10 773 92l l09 70683 is 771 0 I 9903~Qlanuary___ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 201007shy 376 57 52210 8190 ~1I 539 (6~Fbruary_ bullbullbullbullbullbull ______ bullbullbull 139 500 2818-52 ~ I 843 - iU 5~March_ bullbullbullbull _______ bullbullbull _bullbullbullbullbull _ 155013 56 ](3 l~ 146 1000 shy - - - - shy - gt2[ ~22

U~~-~~~~ ~~~~ 210839 50537 559 -HI - - - - 2~1 524 352 665 5I 203 - 497 1 OJ2 9194GIlune_ bull _____ _ bullbullbullbullbullbullbullbull ___ 572471 227481 130]7 1O~ - - - - SIl 0~3

TotaI_ bullbullbull ____ bullbullbullbullbullbull 9390663 86194 3331275 2 OIB (W~ 1I9 0116 ~ 23 4801 104

Formula July August S~PteltlbcI Oelokr Nowmkr Decembe

C ____ bullbullbullbullbull ___ 1~l~ampO ~ lG2S29 2 112 Q~I 2337271) 2 31S 936 40715392-D__bullbull ______ bullbullbullbullbullbull ~~ 1450 Jfj2 l 4~5 lll7 16M407 18264 1737347 lH0630329bullbullbull ____bullbullbullbullbullbullbullbullbullbull __ ijH159 22 IU2 0bull b63 795 859 720 ~oo 73917518bull ____ bullbullbullbullbullbullbull _ (~ 3Jg 32813J J~7 321 ~~I 788 550962 60803635-A_bullbullbullbullbullbull _____________ bullbullbull 219 ~4~ 2IH S7B 2692ll 377868 255410 40972423-Gbullbullbull _ ______bullbullbullbullbullbullbullbullbullbullbullbullbull 211317 8 7Il~ 347Md gt40 ~(l0 217212 360 074 40_bullbullbullbullbull ____ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 100 1M 1gtlt]8Gb lIlI(I211 200657 1~6 037 2Wgt211823-Abull __ bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull I~~ 292 W~ 71~ 1l7~tItl ll~ 535 179809 187 MI54 bullbullbull ___ bullbull __bullbullbullbullbull_bullbullbullbullbullbullbullbull __ In601 13) lJ6~ J 10 435 15-1242 130012 13876817_____ bullbullbullbullbullbullbullbullbull _ 67935 BOl SS7 ~I 613 S693B 81114 808763-1 bullbullbullbullbullbullbullbullbullbull _bull ____ IH 57~ ~7 lII SS U3 7~ 399 89307 13185613-1__ ______ ~J3~ 79 63~ Ju~ 7d~ 1251gt16 107847 nOSI37bullbullbullbull________ bullbull __________ - -I t~~ 0841 (gt53 00630 8J500 574H28bullbullbullbull _______ bull __ _ ___ __ bull ~O S08 162DlI o~soo 00750 56 ~50 65 1()30-0______ bullbullbull ____ bullbull _ Z-125 3032 U 1~9 4799B 52507 717713~B_bull bull ___ _____ _bullbullbull _ 3~ 7S l~ 730 2~ 063 m336 4a893 81103112_A_ ___ bullbull _ ___ bullbull _ ~~ ll162 ~I 019 7042 27677 2817330bull_________ bull _____ bull __ ~~ 1~93D 23 JlO 1~l99 23431 3963939-B _________ bull ___ bull ________ _ 24837 20 00 ~I Zt22 il3 W528 n~73All others ____ _ ____ ___ bullbull i9556 lB 718 612ll3 SS2115 62 liJ 14 ~~

ToraLbullbullbullbull _____bullbullbullbullbullbull 1 5783462 6029222 6 430 1~2 7283737 7C21J7b I O ~9(l 061

J32 REPORT OF COMMISSIONER OF INTERNAL REVEKUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 _ TABLE -SpCCillllll dent1red alcohol Withdmwals by leading formulas and TABLE 55-Specially defl(Jtlirea alcohol OperlJiOll8 0 bonded dealer by Slote

bY1gt01l1l18 Jiscal year 19S7-Co1ltinued fiscal year 1987 IWine ~Bllo~l [Wino gallons]

Formula JampIlnory FebrnMy M Aln M June TornI

1__ bull_bullbull ___ ______ bull ___ z-IL __ bull_______ 2l bullbull _______ bullbullbull ___ _____ 18________ bull __ _

S5-A _____ _____ bullbull_bull __ 23-G ___ ____ __

(D ____ bullbullbullbullbullbull ___ ________ 23-L ______ bull___ bull____

4_ __ bullbull _______ bull ___ bull ___ _ 17_____ bull __ bull ________ bull ___ bull 3-Abullbull __ _ __ _________ 13-1_ -- shy -----shyJ7bull __ __ __ _ ___ bull_____ VJ ____ _____________ bull__ 3lgt--C _ ___ _ ___ bull ___ _ 3S-D __ bull __ bull ______________ 12- __ bull ____ bull______ bull ~O ___ ___________ bull____ bull __ ~~I- H bullbull __ bullbull __ bullbullbull _______ Allothers ___ _____ bull ___

10079]1 1381H~

971 126 001760 Jll276 202bullsJ8 HIltlS2 92100

lOll ~2D

lt126240 4lt1991ro 3~ 037 40440 38170 26335 22213 30412 10010 2656

ll13347 1~OO82f

548559 51625

bull 237608 217080 1c8883 133801 liS 647 69489 79356 47124 42946 24363 N tOo 18679 2~ 310 ~~ 11000 98530

I amp78 282 1838517

783445 7HOS 276615 247313 186863 148430 139 Q67 764314941raquo 42215 MH732013

-53-728 88075 38282 20401 18676 42025

l amp17 (13 1amplJl22

MS OSS 103979 328251 2S210~ IMII5 180270 1~52~

81951 M 162 38488 32O1~

GS026 48001 lfo9U 262r1 l8405 21409 69725

1613 591i l63B485 IUl~M

617M7 41195Sl ~j~~M

2ro41~

1764W 119lJ~

fl5 J17 71 (130 23675 OO4G7 lt18726 ~2 370 20530 00 gtS8 22135 HH~ 748l1

2420011 I iJIQ28 10087[17

408 llOS 1amp165 lSI 11 22tlm InSI4 14t ltlS7 ~7 igtJol

ll167~ Q7 ~3

P21gt2 ~l 57~ 4~ ~~~

50 I fl ~ 276 ~II~1

~j (~

71 ~13

251~6600 19369115 9bull756300 6362007 300gt918 3 208~O

2211746 I 7JY4~~ I On 2~2

91~ bullbull$ 899 ~~2 S3IIl4J 7 ~It M2 ~57 IgtZ~ n5 44J ~9J 3H~11 l(l~ 773 ~lil 313 783 10

IQt8L ___ bull_____ _ 6084 G5Il 4Il8il079 6309500 64M112 65911lB 741~315 1~ 6Bl ~76

TABLE 54-Specially denatllred alcohol WWdrawal8 by ormula8 fiBcalyear 1987

[Wille gallons)

AmountFMmul8 Amount Formulm Formula l Amouut FormulaAmoun

3(l-A_ _____ bullL _____ _ 23 __ _ 30 _____ 2978125156600 3 ~78 30577323-A _______ 31l--R _______31-A_ _____I-A_ ____ 3 4()4 1739 ltloa 2~ 373176823-B ___ bull____ 3l-C __ bull__ 4142-A_ _bull 32bullbullbullbull___ bull 89100 529 47~25 7l4 3(l-D __ bull ___33 __bull __ __2-D_ _____ _ 23-Cbullbull____ H992193S9~45 7721 40411

3-A ____bull _ 33-A________ 40_ ______23-D ____ _89~ 522 2 243 7lt1000 35__ _bullbull _____ 41 __ __3-D __ 23-E___ 2 57~25M t4 071l 42_ ________23-F _______ ~5-A ____ 11911 W2 282 1057 3 M~ ~l~ 43 __ bull _____23-0 ______ 36 _________ _tA-_~~~~~ 4649t t DIli3 42lJ l4O 004L_ bull ___ _(l-B ____ bullbull 12 161712IJ 24 107S 37_ G47 []I

12-A___ _ oH--A_~_ __ bull 13 S63J7-Abull __ 1 ~23344 on 12671~ ------_ shy 45 bullbull ___13-A _______ 434Ill bullbullbull _ _ 304Msn643 25-A_ r~ 67 46 ____ bull___ _15______ bull __ 38--Abull __ 4~ln00 47 _ __17_______ 38--B ___ ___7-A bull ____ lijIH 6362Ht5ll1i 1H5 50718___ _____ 7-lL__ bull _ 40701_ 6 302 507 1579138--08 _________19 _________ 79 681 876vgt-v_ bull __ 1430t rotal_7J41O 5~2 ~72ll ______ bull ___ 28---1 bull ____ as--E _ _ _ ro8S2 ow22_bullbull __ bull____ 39bull _ __ bull ___1_ _______ l 88l 91~6aJJ

Information Lo the COIIlllotion ond aulmiddotboritld uo of ~he foltwulS-11 be found iu tho 1lpltmCiI10 RogutmtioDs NQ 3 Formul [or Complrwly ~nlllltislly UrUlluld Alcobol Trury DellrmanL Bureau o[ Imlwri81 Alcohol menl~d by Trury Dedlollli IM Ull H7 4644 ud 4143

Number On halldSLaLe dealers IR~oetUlt1 IRamow lnua 30looeratin~

~I-- 1--Californi __ _ bull _bullbull __ bull bull bull _ 2amp1ll ~O ~U I ~ 261Connecticut bull bull bull bull

6~ 75~ 70 roo 2It07 2~ 0-gt0 19M3 8 91-3fu~~~~~~~~~_ __ 81l6n 78~ 510 GQ21XIndiana bull bull __ bull bull _ _ bull 2 71 2 fl6 701Kelltucky bull bull bull __ bull bull __ _ bull _ D bl~ IJ~M 2426]Ifryland __ _ __ bull bull bull __ __ _

bull I~j ~1J5ll~ ~W ~gtlltI OS] oolS 42l)H

10031 112791 lJ~~2sr~irt~~~~~1 bull 0 63~ S~ OOJ 1~3nMissourL bull __ bull ______ __ bull __ I~~ 724 192m 18191r--emiddot Jersey bullbull __ bull __ bull bull bull __ bullbull 1 Rl~ R17 l ~ID (ljJ ~6253New York _ bullbull bull bull __ bull__ bull ___

3iI~ S2~ ~S76IB 27B~8Ohio __ _ bull __ _ bull bull bull _ 214 1116 21~ ()(5 21l 683Pennsylvania bull bull bull bull bull bull ~r~ 82m 1l5JaTennessee_ __ bullbull bull bull bull __ bull __ bull bull __ __ ]5930 10 b2~ j~~8TOlIS bullbull bull _ bull bull bull _ 1 JS2 126H i 7~8U1llh_______ -__ _ __ bull __ bull _ bull __ _ 1 1 1_ I2OO~ ~1l4 1745---1o1aL bull __ bull ~ _ __ __ _ _

Ul ~ J 10 I 1)15 005 319189

1 Number opcrathlg during uny PEllt 01 Lhe yeEll

T AELE 56-Sprcially denatured alcohol OPeTJti0f18 IJ bOf1ded manuaciuTerD by Siale8 fiscal year 1957

IWiD5gcll~1

umber ~l mUOnmiddot

Hfflovcred I Used Inmanmiddot 1 Ou hudfacture I H~ClllveSI~ oJr use u[aduring JUM ao ~parmiddot

adnK l

Alabam bull __ bull __ 40 1511683 1943 15BM~Alaska_ bullbull bull _ ____________ 1 __ _ bull _bullbull_ __ ____ 1 Arizono_ _bull _ ~ 3ll bull _bullbullbullbull_ 3t _ _ ArkBnsas_ bullbull bull_bull __ bull __ 10 BlOIH __ bullbull _bullbull __ __ bull 8300~ 6072California _ __ __ _ 300 26GO1l~ 503BQl7 70103(11 Uj)lICQlorado __ bull __ 30 ~~gtlS9 bull _____ 22947 WConnec1lcut bullbull _ __ Il6 11M4amplt 1452 97a~5 75843Uta c_ __ _ __ 10 lltloos 43715 10057DislrictofColumbi8 __ bull __ 36 tm~72 _ _ 503870 ~

Floida__ __ _ __ _ bullbullbull _ ~O 10570 5837 lU~13 14M

ii~~~t-~~~~ ~ br 26~~ 2~~ =Id8ho bull bull bull_ 6 511 ___ 57 Illinois bull __ __ _ 479 I SOO 8M gt03amp1 5105949 306085 InrliBn _ _ __ bullbull bullbull __ bullbullbull 120 25lI407 1~5JJ 42(1107 136025IlIw bull bull _bullbull ~~ 257250 __ __ bull __ __ 2023B 1193K nsas_ __ _ _ 2S l29H W 12873G 140 Kentucky __ bull ___ __ _ __ 59 395ll27 __ bull ______ 378809 38989Louisiana_ bull _bullbull _ bullbull _ ___ 7ft 1gt03583 bull bull __ bullbullbull 19~IX7 S619MniMbull bull bull __ bull __ 6 128 _bullbull lro M rytand bull bull __ __ 97 79lt13001 561024 ~13lwO H75S2Masltnchuselts bull _ E7 3 006 233 3 724 038 7 56 -~j 2J36IJGMiohigan__ bull bull bull __ _ _ HI 2 SU 886 2029 836 ~ 8ll ~l~ 21) lYlO

~ 184Ni~s~~W~rmiddotmiddot-middot-middot--~-___ ~i 1~~ -_ 11~~f t63

bullMioulti__ _ bull__ bull __ 167 lOOl 413 2507765 4l~l6~ 1621MOtttana_ _ bull __ 2 16 bull bull __ II l-~traka bull bull ________ 30 124amp1 16233 5(l3S N~ bull-H8mlhrc bull __ ______ 8 6257 __ __ 61)1 l-o-J~rS(y __ bull __ bull __ __ _____ 252 15722072 15M73ll8 3105261 3~1

91~ S5~t-ew Meo_ _ _______ 1 10 _____________ 10 WtmiddotcwYork_ 613 9022743 l889028 108OIJ1l1 407 87~

Noltth C~hn _ _ bull 89 1293113 34100 1W~IW 9331lt)Noltltb nllJltotn bull bull 7 is bull _______ ((l Oblol ___ 254 1060177 1(1110amp3 1100411

8il-~67OkbllomQ bull bull _______ l2 40004 _ _____ 47100 140

Nllttlhcr oporaUng during Bny lon 01 the y_ lu mo Industries whcre the d~turelBlcohol ltioca not booamo R par1 01 tllc produclt m Iortoo i

comiddotd mud used

II

I~I

bullbull

bullbull

-- ---- --

REPORT 01- COMMISSIONER OF INTERNAL REVENUE14 T AllLE 5G-i5pcciaUy )cflotlrcd alcohol Operations of bmdcil munufadurcl8 by Statcs heal year 1937-Colltinued

WIne ~ ltrl

lumber or manu_ I On handllecowod Used in manmiddotfnOmers Reived~rU~ ufactuerng June 30Riter we

01shying

2ll1)l221 QIlO ---i~i-tiSiltl 0 1l~gt18 1~7 ~52~~~~~lij~i~ =i

U llJltM

m

~u9gt16U ------- 8127Rhode 18land_bull _bull bull__ )D6~ 10 2~2 Soutb C31olina bull__ _ bullbull __

M l(1232O

bull ~ -- _-- ----shySo~th Dkots w n

---- --iii9ishy 1j(J35195~9 101( 6F1~ Zit ~12 19 BN t HS

m 27~OOI 3wA 771l ~(I----_ __ shy

438OU3717amp8 61568 ~rj~~f~Jmiddot1

bull

6 28~ 130874Zl

8628 n---ziiiio5i B58U371~nnW~~o~~~~~~~~ ---- ---shy HlJ7lI M Hlll~~ ~l3 ~11l4~~Wyoming _ __ ------ shy

-- W bull tOO U6t nlS 3 ~l9O884 ~23 7090231 00711007robL

TAllLE 57-Distilkd spirit$ ~umbeT of disillcric8 and crnal-re~eruebOTded ll(reJlOuse8 operated by Sta1es fiscal year 1987

Dill1rlbullbull 1

bull lIIl r6~enuestate

Wh I R I I I-- _ ~ llrnndy I_TotAl 1~~1~

g~jlVia~--~~~~~~1 (JonneltUCUL

~~ff~ ~~~~ii_~~~~ EctC~Y _

~~l~~i~ I ~~~~~~~~~~~~~~~~~~~~~~~~~ New York Ohio bullbull

00Pltillnyl~anla

Vermonl _ Virginia bull WMhin~too_ bullbull

Tol __ bull

bull

n

bull

_

bull

_

5

1middotmiddotmiddotmiddotmiddotmiddotmiddot2

13

~ ~~~-I bull

~

- __ _ 1- _

-_I __ bullbull

bull __

_ bull _

___________ 11 bull __ __

-------- ------- 4 __ bullbullbull_ 1 bull

- - - - ---3shy

middot- -~-~

1 bull

_ bull __

1_middot middot1_

M

_ 1 bull

----4

bull 273 m

11~ I bullbull bullbull bullbull bull W ~

-imiddotbull bull bull bullbull bull

- ------ shy

1Number operalA during ~nV part ollh year BxchHhC of dlllli~ioIlS wbIch resullod from plant producing rno lhan one kIu~ olpirilbull

~~d~~~~t ~~~~~ro~~2~~~middotlh[uor

middotnEPORT O~- OO_MMISSWNEn q Isect~EnNAL REVENUE 135 T AllLE 5S -Distillcd spi-ils PrOllurliltfl by j~d~ Ina by IIlllnlfs fi~UlI ~aT 1987

[Tx g8110usj

Mo~b Wh8~Y llratlJy OlhOrSPjrilbull1 ftnlom 0 Jul) ________________ bull__ lQ 940 ~Q2 --Q2291)4 - -~224 751 452709 - -21732 yent _ __ 1782lJ ~~- - -- - - - ~~~~r1 6Z10i3 302 335 8098Q2 19764 USol_mber__ ___ ____ ]9 (lj2 GGl - mU71382 1~i 3 UJO 37ushy 84798(l 3701OTobor__ ___ _ ____ lO 2lS ~~l ~l 051 5~D2o-l ~logt 3~1 I ~1 31U 2~~2 ~omiddotJlbcr ______ bull_______

-2t)l~2Jla 866 1i~2 07302 1803833 1453247 221163December _____ _ ___ deglJ 454 65~zg7~J ~7 a2ii 1 M3121 ~52WJanJar) ________________ 1~m~~IB Oj2 7Ol i~G Q54 3trl 948 -t 217 708 20 ~4ll it 4031~IfjJ 71) IS 77 14 3031 ~~ir16if~~l~~~~ 1 102gt4WJ ig~f middot~middot~gt-l056 LOO48U 2 304

85 767 7J1171~l10 371 141037 21H4L1 W 116 957)la1 ____ bull_____bull __ bull_______ 17 ~7G r1 2452J4 63 il9 ]57732 Jun~ __ bull_____ ___________ bull ] WO 05l) I 20 17G ]5080 loU _ 284917 79111 8217 middot1313519 - IS4S4u~

l~at __ _ ____ ~3 ~~7 IolO bull 2 _lt1 t~7 7 I~ JSb 71 777 bull 13304 547 25B OM 880 1Fer_Udltilioal ])foductJell f gin at rectifying 1lanl~ s~c_bhle 68 __ InclUdes l~ i~T3~ g~Uons po~llecd at dislilleri~ fer ltcnaJra~ion bull 1Doludes lJl ~14 gallou~ Inducd at JiSUHi [o~ deualurotOn

bull J bull

TAILE W-DisillerJ ~riril~_ Production by ktnd8 and fy Sfa~BJ fiBc year 1J87 [fax gallons]

TollIJ --- --

Other sJiIitilinndyOln IampmWbLsky81810

middotmiddot----1--middotmiddot---middot--middot- ---------shy4rima ----- bull -- 1 44~~- 12 50l1 ~7178Calltwtnll_ _ _ 247741U __ 1~~GlF -119lt14700 11G21 14~Zl4ampl

CJorMo __ _ _ 179079 bull__ _ __ _ __-__ - __ bull bull _ ___ J79~7Q

Conrctieut bullbull_ _ 49j~ __ bullbull __ bull __ 16 709 bullbull _ 9Glil8

~~i~ ~ I --~ - --v ~~ -~ ~~~~~ -- --i~~~ ll1inu _~_ 4250~1~ _ 24)77SQ bull __0middot lRl1SY [5H~I~

ladl _bullbullbull __ ___ 11-=7 bull __ _ _ 9J~I14 __ __ S1gtIG900 4807787 Relllcly __ - - - 9113122 lo-S80~ --- __ c ---- - --------- ---- 1121~1ij1(l-I1ouiOiauu _ 3St7U 8054 _ bull _ MO7lU 470~~

Maryland bull __ _ 15744469 bull_ bullbull___ 71l21 __ bull lI752303 M=chusctts bull 1239136_ 9illWi bull__ bullbull __ _ bull _ 3189171 Mclgan _ 21874111 bull bullbull _ _______ 2 18741)3 lmnegtla_ __ ___ 45bullbull10 __ _ _bull _ ~_ __ _ ____ 457111 Mii bull bull 12l7 bull ___ __ bull _ lZil3~ew Jersey bull _ _ bull bull ____ 18560 bullbull ___ IB5MfI cwyork____ _ bull ~ 1 433 9l0 130089 middot3324083 ~IAA631 Ohlo_ _ 65924Bl _ ___ bullbull bull ____ 6592431 O~on_ __ bull _ ___ __ bullbullbull __ bull__ _ 17181 __ bull__ bullbull ______ 27181 Frnnltyhmiddotanla_ _ __ l~9iIO-Ig ampl~ 2170003_ ~lt9 SM912 309IJe1VermDnt bull bull __ _bullbull ~_ __ middotV2H 27l-W VirglrIa _ -7003n bull ___ 6005 _ __ _ 792818 W-Ilin~nh_ __ 21(-1 _ bull 69l8 nUWv bull bull 87312

lltltlll __bull nl47~a 2~ltI~27 71~05 1271717 1~304M7 2S8gW88l

1 Por ldilionltl roducWu of gln nt recWying plnnls see ~~ble 09 bull Include l4~735 gallons produced at di3~iIJerie tor denai-uration (nclurl 2lt1 ~ Ii gallon produced 8t distHlerk ror denatnrtiCll1

1

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RFrORT OF CGI1IUSSIONER OF I~TERNAL REVEXUEREPORT OF COMMISSIOKER OF IKlYRNAL REVEllE 139138

TAlILI 6q-Di8iilled spiril8 Grains -and 11l0la88fS u6ed in produdionlby Stalea hQ1J8CB by Jrind8 Mid by yeaT8 and 88a80118 oj productio11 June 30 19S7-Coll

TABLE 64-DiBlilled SpiTjtSSiock8 remaininrl 171 1Iiemal-revemJC bQndcd Ware_ fiscal year 1037

(Tax gallons] Oroin

YM Other spiritsBrondymRom Whl3tyshyBoon T~tal

1921

Un__

1019 __ __ _ 19lO__

1917__ __

1910 __

Losses frODlt lsskage aud ~vaporsliou shy

~1rng __ ___ 55003 121 _bullbull ___ 62 _ __ alL ___ 3~919 202 _ 9]7 -~51

Sptlng_____ 54 lOS 10 1566 777 81~ FsU 6197 10 691 ~9129 tI87 27933

___ jo_____ 131 _bullbullbull _ 200 c __ Dring_____ 3 bullbullbull __ InO --[IS

~~ili~ ~1n ------ --_ ----Hll bull ___ HltS c bullbullbull7323~

8prlng______ ~~ ______ 1031303 alL____ _ bullbull bullbull _ _____ - 500 bull __ bullbull

[IM ~1619

~7W4 151147

404 12H

~~n IW381 11158

660

State Mollll_ ~ OtharCorn ly~ Malt Totalgroin

BU$~j Bgt~I I Bhl B~h~ -- nhI GalloArlwna bullbullbullbullbullbullbullbullbull __ __ bullbull _ 91~ 1~79 __ - 9MO2~~5

California bull bullbullbullbull __ bullbullbull 397809 ~1OjJ 62218 5586 middot~15626 --2iii523Culorado__-_bullbullbullbullbull bullbullbullbull __ 2JOS1 62-10 6240 _bullbull - tl5(i2 ConllecticuL_ __ bullbullbullbullbullbull __ bullbullbullbull 8~ ~573 15amp8 __ _____ li9i1 Illinoisbullbull _ bull bull oSOO10l 2450~OS 10322JO 6536- 0356375 Indiana bullbullbullbullbullbullbull __ bullbullbullbullbullbull _ 773()~77 121~6g 11r-241 _ __ 100710lt10 Kotuoky bullbull __ _ bullbull lJiOS6 306~I~J ~4XlOO9 ~7315- 19OUn2 1i25522Louisiana bull __ _bullbullbull _bullbullbullbull __ ~72~21 411Q 12574 bull __ __ 1O~9i~ lillo 770Margtmiddotland ~ __ _bullbullbull _ 40164(17 24j~0~7 5819n _ bullbull __ 3450001 IIfaschusetts bullbull _bullbullbull_ 3115gt1 131180 46~81 __ bull __ bullbull 4~2 512 iliiiWiIMicligou bull __ bullbull __ bullbull 306808 (15213 ~7356 __ __ - ~503ni~ __ _ __ ~f_jd~ ll~~ ____ I~ Miwota bull bullbull _ 787 18-1 1511 __ bull bullbull lOQ(Ii MisoourL bullbullbullbullbullbullbullbullbullbull __ bullbullbullbull _ 2Z~30 ~711 3~M ~11011930 bull __ bullbull __bull KI~JDi i~~~~ -7 bullbull ~~~_ ___ 7~~~ NewYork __ bullbull bull gnOH r9tl~ 12J~~8 _ bull __ liKH207Fall________ 2f17 In bull __ 903461~4 Obio_ ___ _ bullbullbull _ 82r310 4~63f~ IMifJj7 L1a83961931 bull __ Rpring _ 2P11 710 bullbullbullbullbull 1315 bull __ 2791 Ponnsylvnni3 bullbullbullbull 2 216 t30 l678COfI da1~ __ bullbull __ 4~3M4 -i~68i(obull rIL------- IW25 29MO bullbull 33lt147 IM2~20 VIrginIa __ bull _ bullbullbullbullbull __ _ ])3~ampl 25~56 22~50 ____ 161868IP32__ _ prmgbullbull _ 4~089 bullbullbullbullbullbullbullbullbullbullbull _ bull __ HMIP WU5binglon bull __ bull __ bullbull 3 i3C 1432 liOO bullbull ____ Ofj2B Fall 400P7 I~HO bullbull ~~61~ _ 480915

1933 bull Spring__ 843l~7 _ _ bullbullbullbullbullbull _ 1~I7jj __ 965220 Total bullbull __ bull 3fi4l8Oi4 ll~IiIOS6 P3(gtj~13_1 bull ~9~37M702MOhl bull 3365813 l])~j ~llll 3704022 5439600 1(134_bullbull Sprm~ bull __ 10014111 47H4 440 504I~ H~O~ lJ08O513

Fall_ bull 15368 m 391438 21 ~~5 26J 002 1~1 16 rJ7 197 1035bullbullbull Spring_ 3I5U1[gtgt lrS077 1flD ~16~J 327912115 Formalral n90~ in brallny lampble 57 In ad~Won 10 the graill and molu lbon abo_e 7lTlB

gallons or Iml~ua~ Juloe ~llP ~allons of maple sirup and 2ti9~3i1 pound~ of uiElIllal~ uHlt middotjn Aril~na VerI FalL_ __ _c 50446755 2W772 HIl2 157~) 5~~~ fO5lll03 mont nd llllnoj f-l--0ljeh1936bullbullbullbull __ bull _ Rllfing 1[lltI222 1811 2J(I316 256Ol ~IJ(nl 625U 10417751 In measuring gmlu at lt1iStilJ6tY 56 pounds equal 1 buhel (U 8 Rev_ Stat He- JlOIl)- - FaILbullbullbullbull 11449amp380 H2MI 331r )3872~6 2eM1l~ 118006735

937_ Sllfin~__ __ 104511500 4~2796 21lJ 110 ~218 308366 11154~850 All used in Lhc ]Jr~ducLo orrum wLh the -~cej)tion 01 ~1852J gallon in OaHorna 1JJJ ~aliou In Louiana anti 151~20 gulJon~ In Ynnsylvania ad lor gin

Totsl _bullbullbull H~285003 llampI1O lJrt1lOC ~W)41 eH~9OI3 d2001980

bull Inrlud- Ma1 bushel or wlla~ and [126 bmhIS o[ barley

TABLE 67-DiMilled spirits Moier-ial-s lJ8ed in the prodvdwn oj brandy by killda Dua 10 rrerUon this amount exltee~s Ul rltU reporl ~r lD6 1n IG~a and by Slates fi8cal year 1937

In E1ddit1on 10~9 gnllow uncliiled pitH hl eIrt torR~ home-_

FRUIT TABLE 65--DisUlled spj~is L08B~B in iflJerlltal-reverlue bonded -warehouu8 jroll

leoka(J6 lnd eliaporalion by hlld~ of spirits and b11 Stales arid olher l088e1l by kirld8 ojspirillJ fiscal year 1937 -

[Tax ~RllonsJ

Kiud I Onlilornla - New Ore~on Virginia Wls~~ng I TolnllatBltlY

PoundS PO-tld Pound Prrna Plttnd p~d

~~~~~_ __ e- I~ 188 425 - _--- --- ----__-- ---_--- -- --- ----- I~ 1 42gt8S740ll

--3~225M2- ---642372 ~ _-- --_- --____ - M ~74 fJU2middot I-Pie __ ______ ____ bullbullbullbull __ 1202310 1~0I833 17000 6 28~ IM7A prkotL _ _ ____ ______ J 752 651 _-- -- _-- --_------- - ---- --_-- - --_----- 1752 f4lauche_ ______ ________ bullbullbull

1 3M 400 --__-- --- _- -- __ - --- _- -- - _-- ----- 13M10ClYI _--- _---- __ ______ --_-------- ---- ---_-- 1162400 _- --------_---- 1162400Prun_ _____ __ _______ bull 931566 ------------ - ---_--- ---_-_~_-- ----- 9ll5G6

6~~~~i~_- 146 a06 - _-----_- - _---__- -_----_- 146 006 -- -- ---- 89000 __--------- 2 135 92125

JoI _________ ____ 30 ~70 753 3225 amp12 18947d2 1201833 )~ 131 36812125

Stale WhisksImiddot I Rom I (lin

---IDrauu

----I Other

-~rotal

----

Arabullbullbullbullbull bullbull bull bullbull 1lO 140 lilornia _ _ 118764 2092 982 44809 __ _______ 21f(l17 ol~rarl bullbullbullbullbullbull _ __ 5832- 25 5857

gonneoticut___ bullbullbullbullbullbullbullbullbullbull 4081- 45 1723 __ bullbull __ 5849lawf(lbullbullbullbullbullbullbullbull _ __ __ bullbull _ 701 _ 701

Ha-ii bullbullbull __ __ ___ bull bull 155 155 lllmois __ -bullbullbullbullbullbullbull _ 11115199 i084 1359 18259 bullbullbull __ bullbull 1179901InllanRbull __ _ bull oo~r(l7 46 4112 24226 g78l3 Kenturky bullbullbullbullbullbullbullbull __ L8~l~13 2030 ~718 7U2 31~ 1896170 In addirion be rollowln~ allouUls of [ruH rosIduums oro med 51~3(l ~IlQU or leas in CaliurnB WUIlOObullbull_ __ bull_ 11556 427 1124 bullbull ________ 13107 nlll 7fJU ~alJon in Whlng~o~ 8~05 Rallons 01 PP1~ pomace in K~~- ~rsey ~940 ~Ilon in VIrRinia and MllryIBnd_ __ bullbullbullbullbull _ 006919 5032 -~5il JJ9M 4g903 1lll5500 gtOC2 glllJom in Wll-blnglOll 68~0 Rallom ClllClICh poma in California and 36aJ ~aiions In Wwlng-tonMrhuseUbull _ _ __ ~1546 21[lltI6 _bullbull ___ 1253 _ 75845 lt92(Ij gallons cl pesr poutoo In -ashlugrou M IrhiD _ __ _ 13074 bullbull __ bull 43 974 MiunffiOla_bull 18181 71 1 2940 bullbullbull __ _ 21208 lI-llsltcuL _ _ _ 27075 176 22 __ ___ 2i273

~~lJ-y 13~~~ 2101 --3i6- ---536~i --- -204- J9I~~ N bull -York 1 4bull~~0 151 1244247 48930 Obio __ ___ J~l155 2 331 1710 bullbullbullbullbullbullbull 3863Oregou __ __ _ __ bullbullbull __ ________ 3M bull _ 1amp4 yewymiddotlvfIDa _ _ _ lOO)Ilt1 7338 259 ~(98 l2~9 1 05J5~0 Vflllfmt-__ ___ _ bullbullbullbull bull __ bull __ 22Il m Vr~n __ __ ___ bull _ ~~~J ___ 5-3 bullbullbullbullbullbullbullbullbullbull ~2OJ

Whn~vgtn _ bull _ 1519 bullbullbull 3 l~19 bullbullbullbullbull - ~f)lJ9

Inlnl _ __~ (051317 ~~ 2Ili2ll2 ~ 69~IrI1 Los rom otlier ouoe~bullbull bull bull ~ _4 I~~~~ 743

middotIolII bull 6555678 45500 I 1~3~7 2J5~001 ~792~ I fltIl2~7

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---------------------

152 nEPORT Ol-COMMISSIQNER oj INTERNAL REYENUF

TABLE 87-Al1alyaia oj the leori oj the TeGhniltal Staff duril10 fiscal year 197-shylI1C01llC tlIilJI~ IHld gifl t= clt1uII--Continued

COMPROMrSE (J~8ES

On hand July I HI36 _ 082Rceci (ld during the )car bull _ 1236

Total bullbull bullbullbullbull _ __ ___________________ 1 918 Diptlscd of

AcccpleltL __ __ __________ _____________________ 394 Hejccted _ bullbull _ 680 Wi~hdrnwn__ __ ____________ __ __________ ______ ______ 102 Tronsfcrrcd bull __ bull ___________ ___ __ ________ __ 59

1235

On hand JUlle 30 lQ3L ~___________ 683

EXlESJON O TIME CASES

Oll hand JUlY I 193L bullbullbull __ bull _ 7Received durillg tho year bull bull _ 203 Total bull _

210 Dispo~ed ofGranted ________________________ 20~

Hcjectcd bullbull bull 160 Vilhdrawll ___ __ __ __ __ _______ ____ ____ ___ _______ 3

183

On hand JUDe 30 193L _ 27

SlCTION 600 IlNAI CLOSINO AOUEEMENl CASES

On hand Jnly I 1036 _ 25Received during the year _ 107

TotaL _ bullbullbull bull _ 192 Dis posed of

~~fe~~d~~-~===============~=======~===1~~ 165

On hand June 30 1937 _ __ bull _ 27

L~

REPUHl O~middot C01USSlOSER OJ IfERNAL RElUE 153~I OPFICE OF CHIEF COUNSEL_

shy

a PIpound LS DIVISIO

ToBLE 8B-Record oj cases appeoled 101M Uniled State Boord oj T= Arpealt il1cludinll tho8c appeaud jrom Boord dtci8i07l8 to appeUo[t courts ltICQ lifO 19e to 1987 inclu8ive

Bydcl8ultdsm[ulete bullbullbullbull _ 1532 1122 ~ ~ 3131 shyBydeclslopoD=lta_ _ 1143 liJi 1~J8 Ililb 1619 1011 JlyllKlOOdS6ttleDluoL 6707 So7Z7 7100 362 3220 3Wi

lotalclosed _bullbullbullbull_ 8382 S3S6 8582 58(l 5Q2 ~7lt0

Pepdlpg8pdorllsclllyeu-_ ~r=~~~ 101~ lDIOJ ~

TaBLE 89-Nulnbcr ond oTIIOlwla oj CQBf oown in iable 88 jor 1M ji8cal yeo 1957 onlv by rlau oj tlU

hlcome bullbull __ bullbullbull_ 017S $44~()j()300 13U7I1gtl468O3700 4634 $1118976091 8491 U)O7)OOOOO Estate_ _____ MO 7~1amp82Ogt I ~ 4336O161l80 24P 21016267 61llgt 9i632IOO80 GUIetc__ bullbullbullbullbullbullbullbullbull 64 l1l3~114 lj6 478120182 37 21171ln7 202 I rn 1ltll82

TotnLbullbull __ _ ~ a20310~U 41[( 11328217776241120 JJl071178 9289 5~IOIIlmM

TABLE OO-Stalu8 oj tlt18e pelldO bejore Uniled SIale8 Board oj Tax Appealt June 80 1987

Issue nvl )et joined ~ ~ - 406

A aiLing Ilt~ionHercrrcd tQ Special AdjustmenL _~_ _____ __ 142 Referrcd to Inlcrpllative Division bull NOLIe Referred to Teehnical Staff 3877 On nlllCrve calclldar middot lQ9 Inactive for olher rCllJgtons____ ___ __ ____________ _________ __ ___ ____ 4Q6

ttfiJccllllneou5_ _________ _____________________ ___ _________ ______ 83 Iu process of preparation for trial WlliIhin5ton ealendlll_~_- - - - - - - __ - - -- -- - - - - - -- - - - -- -- -- 321

Ficld ca cndar __ ____ _ - - - - -- - - - - -- - - -- - - - - - - - - _ - shyRCI1dv for trial bnt not set

533~~~~~da~l~~~~r=================================== 136

Set for trial ~BBhinl1oll cnlendar____ _____ ________ _____________________ __ 13 Field calendar ~ _________ __ 618

Tried hy Board of Tax Appcalll Awaiting deciion by Board - ~ 782 Awaiting expiration of appeal period - ______ 3U

In process of closing ~ __ ~ ~ 267

--- - shy~--

Total middot_---shy 8005 ~31ls7-11

P ft sr ~ -it tht~tiiIiiIlt~ wt f ~ y -iqgte ~ ~ 1- gtj ~+~

1O~ZJ I 1(1102 ~ ~I 4107

c~ I l~~ I~L~~I~I---=-I~

Closod

r6bdhlllqlllnIDgornscal~ear _1 nZlII O4691111llIllll l~~~ Fl-lLlufIPln~I$lVmm - -- ~ -~~~ ~ ~ l AIM I Ll2Oll

Ill e d fpeped PepdiDl JUDO 110Clow oeal yU8flopdlllgJll1y I end adJuollld lllClll ~roo )lear net I CII~i$ ut Inx

Nummiddot1 Amount III ItIumIAmouut iU IN=-lamOUDI ip INum- AlnOUDlt ingt1lij~UI8 be dl3~Ut8 ber dlappte gt01 1 dlaPUI

---1-be

middot---I~-

---- -------

------

-------------------- ---------

154 RlPOrT 010 COBnSSlO~EH 01 ITERAL REYE1UE

TAIILE 91-[ro7re~~ 0 cases in appellate courts (gt appeals from decisiDns oj the United Slatcs Bfgtlrd of Tax Appeczl8

Q Sushy

Ipreme Oaco cuit ~shy~- c~S~ CUlt roUrlS loU1 bull 0gt11[1 00= 11I

T~ktn to Supremo e[llI _lellditlg July 1 006 Clrned ltjuring fisl y~nTltppUlled by commisgtioll ~1

Appealed by wxpuyurbull bull 075 FaYOfbl_ to CDmIDIIIgti~ll_ auro bIb to ta~pnyers _ 146 bullAppealedblhyth __ ___ bull ___ _ Modified bull_ __ _ 00

TotL-_-~ 00 1= s1 folaL i~ I 14

I=~I=_~prw~J duriDgflall~ar I~ I II) Cummissioner bull It 9 pell(ling Juoe301937

Appealltl by CommiuPNBy t~~a~~bull _bull _ __ 20 J 9 bullppeolo~ b-laxpa~middoters- -middot-shy 59Ilbot 1~~ __ 1

~ Appealed by both __ bullbull bull To~L _bullbullbullbull __ bullbull -J6 lU

fotal bullbullbullbullbullbull

7m1bull I bullbull

~ -TAlILE 92-[(f~ull~ middotobwill~J in casesmiddotclo3ed before the [nilmi States Doard of TaT

middot~middotAp1ealsf~r~~~thefi3calyeafliJJ7~r

PrClpn~ 01 recoCrl~

Amann allow~ -

_mlll In diipute

Numb~r

or raquoSea-Cllara I cloi~

$3500720 IDernUbullbullbullbull __ bullbullbullbullbull _bullbullbullbull _1 2l~ $1fJ76M8 ~52 Deenonm~rrts bullbullbull_ bullbull _bullbull __ bull 1017 ~8 [lJlo ~~77294 11 A~od settlemont ~ bull _bullbull- __ bullbullbull I~ _oo 24~ 500 _1312)32 ~~~

TotaL bullbullbull _ ___ bullbullbullbullbullbull bullbullbullbull 12(1 132071178 455PS 13 H5 1

bullt~ lI 1 r Cl

DelaulL_ middot1shy

Tllro bullbull _bullbullbullbullbull

8~rildbullbullbullbull _ m

tH f 11 Total bullbullbullbullbull

T~~LE 94-piepositioTI oj ease by Uniled Stales BOMi o1fZ Apeals dlfrhl Ihe fiscal JJ(J 10B7

I r ~ bull Amonnl approved

Number Amount in N nroontmiddotChliracter of cwiIlg of ClIo_ ~spto 0 ru age I bull _ _ DeUoieney YOt~gt~Y10ont

~ DetouU bullbullbullbull bullbull 29ll gt367lia4B ~5OJ72J) I_ - _ ~1f-IXI720 ~~ Decision Oil -HiLi-__ 1017 I-l14~ ~~O W 653 73~ II OT6~l ~~7T 2IH 3) ~ Agreedtllement 3fjl]1 l00249~oo I l-O65994u ~~WGI6 1312(1329 330

TlltllL bullbull __ bullbullbullbullbull t (l2l) 13~ l7J 178 40314 tOO 4716051 50 W8343 I 346

REPoRr O COMNISSJO~ER OF IXn~IlXAL mnSlJE 155 CIVIL DrvI~IOK

T lBLE 95-Ca~lt8 fec~1Jed alr1 r1ispo8ed of drlring the fiscol yeor 1937 I

Pending July 1 1936 ~mbltT In court (eoclusive of lien ca~cs) _______________ 3 044

Not pending in courL ~ __ _______ 289 Cnltgte6 ill court involving liens ~__ ~ ~I I 271

j Case not in court invoJyjng licnB middot__ ~ middot__ ~__ 37 tTotal _ I 5241 -------------_-

Reeeived during the ellr 8uitB by wxpayers_________________________ 1135 Snits involvinglicl1S_ ~~~_________ 1030

CaBes or BUit~y the Uuited State~_ ___________ ________ 1 -- ~ 205 IMln cases not In courLmiddot _______ 44lt1

1 - TotaL)(_~~~~--~-~---~--------- shy_-_-- _ __ 2 614

Totallobe diaposed oL_ c_=_____________ 7 855

Closed during the~YelI_r j

Ca8eBjtx~11~~ivei lieD Ca~C8) __ middot - _ 1787 C[lsesflvoIVIO~ 1~n8--- __ ~ _ __ 1928

TotIlL~middot~_~ ~ __ _____________ 3715

-- -- shyPending hlDe ao 1937- _ __ ~Li~middot~4~ Pending July 1 middot1931 bull __ _ ______________________ _ $JZi -30833021 Re_eei-~d dming fiscal )middotear- _______ _ - _____________ 008417935 82

TotaL - _ __ _~ = _ CJo~ed duriug fiscal year ~ bull

Pending June 30 1937 _

Excl~ lgtanKruptebullmiddot reeevenllp iIlSOlmiddotcey mromie ElIIdliqnor caSe

TABLE90-RtBlltJ obtoillcd 111 cases rosJ [ufing the lica1year 1937 ~

Recovered from AmltlllntNum -I Amonnt ~paycrs 1Illnnded____ I~ca_ dolmed

Snits tjtutlt1 by taxpayers bullbull _bull gt3 256 1112 46 ~ 11l61lOIl SoJ4Snit aD~ claims lgty ho UniIed ~~aLesbullbullbullbullbullbull _$1 79 600 C(j20 ~G5 1Ill 4 rjmlttious Prorcing lues _ bullbull __ (~ 2~ 513 m2 lI

middotroln 5gIOJoo -~~-~middot-~~71 joJm95i64 I

I ExdndlS bSnkrUPIC romicrship inolrency promislicn ~nd liquor e3ses

s~mbel -Ilno~r 01 =ilI wHeeled

I-----~-------------I lJen pnltllng In wurt_ __ __ --_- ---- _ -- 14g1 $3lliti2TOO L~n cagtN nut JgtIII~iIlgt in OOUclbullbull__ _-__- ------ -~~ lt37 167~52

TotaLbullbullbullbullbullbullbull 192ll lta 1383 42I

-----------------------

REPOlr OF CO-DIlSSlOER 0] gTERNAL REVENUE~56

TABLE 98-Civil C(llf8 pendino at the beginning and end of the fi8w1 year 1937 l

Pding JUly I_ ~

Pendlmr IUIIIlJO 1~~1

Formit by tb~ United Slausbull __ bullbull __ __ _

t~~~~~Li~~~~~s~--~~~~ ~ I

~~i~ ~ ~~~~ 6~~_ ~ ~ IPending payment or judgment chlims bull __ bullbullbull SUIte courts 80(1 mJscellsnOOllsbullbullbullbullbull --- shy ---- -shy bullbullbullbull __shy - shy -_ bullbull -shy -------- _1 I TotaLbullbull bull bull __ bull bull __ 5241

Exclu benkrnplC) roogth8hip Insoh oy romprnmiw and liquor CBlNi

TgtB~E 99-Number of Civi~ Divilrion caUg tried by the Department of bUllice and the number deeided by the COlgtrlB d1gtring lhe jiBrol year 1937

Icshy Cesdodde~

- Comls PlCtlY Jor i (~ j FOI the AgainstIrJed end partlyOOHl1_ OOerDshy T bull ampIlunttoontmm 00~arwnen1 C

District COUIll _~ __ _____ Itlll I Circni1eou~ofllp~-----------------_ M ~

mi MCourt_of CIaimlI_ _ bull bull bull 711 016 ~I nSupreme Conrt_~bull bull__ bullbull _ -- ~ I~ ~ I

--- ----bull~~c~~lt---~-------------------middot-middotI-ml-- ~ Igt I -- t

COlgtnROM1E SECTION i- I t r ~_~ -

TABLE 100-XIgtOO Qf Ci18t8 a71d I~ lialhlity pendi71l1 June 30 1937

In Iooe~ of closin~Penlllllll

Clal

~~ ~ ~ ImiddotNntobo 1 Nutobor I~~___ __ LIability

D_dntootate ___ I 1270 bull __ __lo7Gi~14

Insolventbauks_ bull -- _--- ------- - -----_ _1 27272 il5117amplOJ10clU2 bullbull-_------ ---------_MlsoeIlaIlIgtCgtUIltlol5eS_ _ __ bullbull

(JbolrerslDoomproIDLSe --- --- __ ---- _ -- 2-11l 1310910 lllti $300939 Jcstllllmentollersncltgtmpromise - bullbullbull------- -__---- 81 I liiTIlMO ~g 2L3li3I ---- --------shy

Tot91 __ _ bull _) 1915 2(illr1lI1 lir 1 21l13S711 1

T_BLE ~O~~Nimber ~f ~fUes eeri~e~ ~di~p08edoj4~ring ji8ca year 1987

NumberPendiogJnlv 1 193u - - - - _ 1681 Re(ldved Juh I 1936 to JUO(l 30 HJaL _ 1714 Closed or in proce~~ af closing July 1 1936 lQ June 30 1937 _ 1400Pending June 30 1937 - - -- shy 1935 NumJer fina)ly Ileecpled__ ~ __- - __ - -- - - ~~-- - - - -- __ -- - ----- - --- 665

AfloimtAmount finally accepted $3 977 2M Tax liability _ _______ ___ _____ _ _ 11 528 838

ampEFOPT OF C01l1ifrSSJO~ OF I~TEnSAr REYj-UE 157

INTERpRETATIVE DIISIOX

TBLl lOZ-NluOOer af ca88a received llnd dj6pQ_~ed of dn-ring fi3ca11lear 19ltj7

]umlJltTCases on hand July 1 1036 _ 201Cases reeehoed during the ycr ~ ~ _ 244J C~s disposed o duriug the year _ 2415 Cases prnding Juue_30 1937

Involviug tllx_ears c _ _ _ __ 51 No~nyoling tiLX yenrs IldministrJtiYe law etc ~--_ __ ______ 124

Tat~I ~ ~----------------c------------------___ 175 raLE 103-S~mmary051 case~ pending June 30 1fJ87 by taz yeaT8and Gn-Iogtnt

imol~ld

$100 Or ~Wl In r 3501 t~ - ~1001 w -$10001 (01 -Over I TOLkb

- I l~ ~ QOO $10001 ~ soo~ ____ Ya

li ~ -= t == ~ ~~~ I - - bull- -

~middot~m~~~n ~~~ --- rmiddotI middot1 i~~~~~~~~~~~~~~~~~~~ ~~~~~~~ ------ ~ ---+1 J 111lt10_ bullbull __ __ bull bull bull 1 2 2 2

~m~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ middotmiddot---i- J -- -----~ ~ ~ I 1935 -------- ---_ ____ 2 1 I 4 1 2 10

illmiddot middot 1 middot--1 ~ l10 IToro bull - 1 B -is II lI 111

JeoootrlotnL 001007 01raquo1 ~O lllO 0141 100

REYIEW DiVISION

TABLE 104-Number aj CaBeltI received aM di~p(J8ed oj during tlla fiscal lear 1937

IEtate IlIIdolbor migtCelmiddot Iucomo tax TOI)l laoolllt t

Numb NU-moTNumbOn 1Jul luly I 1936___ _______________________ __ __ Rlved durrng (he ampr~l year_____ ________ _ ____ bull w ~ ---- 101 ___ __ ________ _ _ ______________ __

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t D_________ME__T_____T__O__middot_______0___0___middot_0___-----Salarlos 01 T I I BUllll _n_

nlpervlsora ~~egt 1I0nl 1~Irsllb Tlepbone lUJd Iutp-I ~~ Totsl tl~rkl Ic --- mont

~ - --M-m- --~---I----- i-----M-I---=--~+-~------Bolon __ bullbullbull _ _ _ $712 22S 43 1oS7 rol- N~Yml - bullbullbullbullbullbull __ 1lM81amp01middot llll7Bro 2amp81)00 1(1822 ~ISlOS 1B2I6(8 MIUbJ IJ05W371 middotPhll1ldtJphllbullbullbull -_ _ middot _ c 9413Il~03 71m78 2IMU 0121 Z~~210middot BIll6lI 38ltl(I84 IOIlll81I07 Nowt_ _ __ bullbullbullbull __ ~~~ 032 46 18 21~ Oll 44 l8 2 01 lIl 7 ~8 Qj lij WtI M il3o ii30 27 llfgtlllnlltll_ AU a _

__ _ __ bullbullbullbull _

74210879406 77 t I

BI7zltllIl 81gt 91 I 18

bullbullbullbullbullbullbullbull 72 in

18400 4~ ~

3lampJt8 2 W5 bZ

117G7a)21 1t1I 6l

liJlOIl-3Il ro Ol- J9

lmOM7~ b77 m IX

IAlIIIs11ll - bullbullbullbullbullbull - _ 7al835lgt 811166-amp1 llG2~9 83Sl 138346 87l)j18 nlllll 1Il81G69 Clfvclwd __ - middot6OIIlll141lO 823321~ 2l87312 259ro 8m71 12m0Il 46~627111 RG(4~38~

~~~6~iffi~middotlMt~~g Img Ig=~~ ~amp ~n-t~ t~~~~~ ~~~~~ 11~lt~~i~ Kan511SC]ly bullbull __ - __ _bullbull ~~It80 1II1U82 1lJl3Il 5((1I8 1~1r60 80amp8240 ll521=l6aJ lPnul bullbullbullbullbull- __ bullbullbullbull 8~7tlllli 6276735 ~~04 18123 12MOB 3OlI8IIOO ~7i~H~7 IgtcDVr __ - __ __ 1IlIII23ll 3~18805 -511040 Bl03 04B7~ 151~11I3 1207)88 2112114 San Fmnelwobullbull __ _ 821028~l 1917143 203000 li7i3 339080 11l7l113 Z79(14~ 050482 82 Soollle_ - _bull middotmiddotbullbull middotmiddotmiddot-bull bullbull ~CnnI~~~~f=I-~~middotmiddotMI

Total __ _bullbullbullbullbull bullbullbull __ bullbullbullbullbull 1 ~41l522-I IOOI316U 61SJOgj I 2511440 __________--L--l----J-----shy

827 M

48MItIOI

44llOil

177t611~ 12 283 02 l-lOsro76

I MJ27167 I lJmSDI16

E 1118BUH8EM-NTB B1 TIU C111EI DI~I1URSINO OllICEIl 1)1JIIIO-l OF 1)18DURSEPNT TlIF)BVHY DEPAllTMENT AND nUWCT SETTIEmiddot MENT8 TIlHOUOH OFFICII OF TilE C01lITROLLHH (lENKltAL CLAIMS lHVISlON

I

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CoUidlll the Interwll reenuu 11137bull - middot5olarllll and ndmlDI~rolv8 erjJlln8Bl eetlon

~1~ Ilev~nDll Aot of )9111 (trnllr~r from umiddot ItlTlAlicu and domestle wnumplon of aKImiddot

C Cultural wmmodfllel DePUtlllent of Agrl eullnTe ll3e) 1937 --

1otL _bull _

~_ I From lhe ~lProPTI~Uon Colloqtlng lho Inlltn81 rnenne 1m

SlB~IODOr)1 Supplies Mlwllmiddotlmv~l e 11ll1ll1OUP- d 1I~rMl rolalTulegrolt ITollhon811lari Rnl pUllS 8nd an equIp ampnd clghlo~ Mprinting 40 Illent

mSGI72t$lJ20IM8lll $145 5115 Tl 116862811 fll 1M ro S3S fllS67 C 000 02 PXll)1Z1 120i2l~73315~ fl i 11D54072iillll4 61 00 2 res M 13~ s3580282 ISIUtl HUll10808200 1r838Gl 3~ B2 ~

1614Ill2 1B37060 1~ZSO~H6lII~ mJ 51~ w t~B 26408 m 11M 71 6m 7~ -~36350 11l1l14~~118 232IOU5

__

167

lt $1-l Ol~ ~~4i1 ~I~IC ~ ~ ~amp S~8 ~Isect g 1 I~ ~ ~ i ~ 1-

f ~ ~ ~ Iilii g I ~ ll ~iO - ~

i ~ I i

8

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1

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if sectg~ if

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i~~ ~i~1~i f ] ) i i~ ~~~ i~~ ~ bull 03 -0amp 03 E~ -~o ~e El ~o ~tl jil~S f1ElCmiddot~ ~ -3 ~c~ pound 8 8S6~ pound --1ti= of fl-- Sgto~~8 a l~~~~g 0

~--ltO is3a 0shyII ~ 2-01

bull ~wLlt

166 lIEPOur OJ CO)tlliiSIOXEH 0] lKTFn~AL IlliYFXUE UEPOltT- Ol COgtIlIISSI01ER OF IXTEnXAL nFnSUE

TAlILE l08-Summary oj ilItenlllmiddotretie1Iue 8al1lp3 issued 10 collectors of illleTiaI ll~ j iiii ~ g I~ bull 111 rCDpound1IUC and Ih~ P081nuuler GelIerG duritlg the jille-af yeaT8 1936 ad J99i5lgti1il~gt ~_~

~ bullbull~ gl~ qlllll I QQrtlil~ -BIU~a= ~ j I - ~ l )iJlId 0

~ shy ~J~3 ~-~il~ r ~~il 1- ISI~ ~~ sect81~

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l-alItcarsbullbull bull __ bullbullbull bullbull bullbull bullbullbullbullbull ~

I~ 1 _ _ (I)]sect ~ ~~~ sect ~ i a ~ ~ JoxjXln llCts of llgt~ and lOO8 _ _ 4 ()(I o 4lOO I ~ooOO IiiOOO(J-sc exPOrt (holllrdmiddotlumiddotlxmd) _ 4gt00 3300 4sDOO 33400 CltlSIl dOUlestie (boWedmiddotin-bond)_ 3S~lWltl~~ ~ bullbull llg al~ ~ 6J9 too IfJ 204 00 ill uos 00lt3 ml

COlltllJner at bottle slrip bullbull lill 29 M1 1072700038 ~7(1)S316 1~4H4noobull

lectllcd class Bbullbullbullbullbullbull _ 48300- 27200 0105100 l1~OO o UooUlleIl= A __bull _bullbullbull bullbull _ 3700~ 0 0ltgt oQ - - -I- bull 1- bull 17900 __ bullbullbullbull _bullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Indulrl) B1rohol transfer_ 123200bull J~IllO) bull_ bullbullbullbullbullbullbull _ bullbull _bullbullbullbullbullbullbullbullbullbullbullbull~ ~ 0 WBrohBusingbullbullbullbullbullbull __ bullbullbull bull 21000 HlO) __ bullbullbull bullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbull ~ bullbullbull ~I~ ~ ~Imiddot~I ~bullbull CM ~ C _ co I_ W holcsalo liquor dealer __ bullbullbullbullbullbull_ 15 200 ~ i- ~ oil Il - I ~ - ~= W IDO bullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbullbullbull bullbull _ 1 E3~ 7S4 16 jot ~ middotT5ii1iriiimiddot2-Imiddotmiddotmiddotmiddot7~ji7ni-o l erwcuwlmllltliquo- bullbull __ bullbullbull _ 681WI-lO

(jij9YY~ 1 2~53ampgtU25OO 2ampJllj02500gE TUb I8 ~ ~1QeturQd obltloco_ bullbullbull bullbull 2~OJg7080 2llll182~OO MOOI~1~21

lt ~~GlII87bullbullbull 1 --rII SIml1bullbull_ _bullbullbullbullbull bullbullbull 388 2l1 4al 1~~ 40 OOG 0 ~ 4(1~ 91 ~ 6 2~ 7L2 h1 bullbullbull I II I III 1 Tlnfofl WrBTI-rsbullbullbullbullbull __ bullbullbullbull _ __ bullbull 2 133 IOJ 2 IJ~OO ~I)11l1l cmiddoto

13 ~llI 7H~~~bullbull shy o ()J~IlnI IoniCbullbullbullbullbullbullbull __ bullbullbullbull__bullbullbullbull _ 1080 JI)) 10lt ~OO 420 12 1lS5 ~1~ 97 H~~314~z 5i ClgBlllltlnll bullbullbull_bullbull __ bullbullbull __ bullbull 1~~1321)) IT~I~600 )208U7OO1obullJ~U fJO~ 7~ CJgttes dllSl A _bullbull _bullbull_bullbullbullbullbull_ ~ 470 300 8 11 j 01 Ill) 4~4 ~7~ 71~ Msectsectlt H~ ~OO ~7~ 70ClgoretwcJll _bull bullbullbull __ bullbull 21900 2JIllOO 37n7~6B~~lgtliJIO 8~ ~J lIllIbullH=pound~- Qjbrdlotuhlt-s__ bull bullbull __ bullbull _ 1001~ 1050000 1201600 middotc 1--middot0lt II

~ ~

HOilIoo0gt0 lJ ltt 0 OkurgltllllIOl1 ~w~ gill ])OllJ(lk coJororl_ bullbullbullbullbull __ bullbullbullbull 22 321 20 ifO 47 00lI 00~d61- ~ UJ ~Il) fJ_~n Dnlllcsllc lnoolltdbullbullbullbull_bullbull __ bull _ 20 1M ](1) 21 [00 ctu ~J8 ~ IllE

o Z -I ~Imiddot bull bull II Wl )00(1

~f~ ltO~SilOrDO-~tcdbulter bullbullbull_ 1421)lJ 187lt00 0(111100~I~ 00076lJMIcdilur bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ~1~OO ~~O(gtJ lllIlIbull ~0 gt- is bull ~ SI

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Juslm(ut~ela_middot_middotmiddot_middotmiddotmiddotmiddotmiddot__ middotmiddotmiddotmiddotmiddot_middot1 ~975060 bullbull bull 470213~UO I I bull I NllloohC bull _bullbullbullbull __ bull-- bullbullbullbull bullbullbullbull ~07S675 3 3J1 ~l 12500000 JZ7U72ClJ ~

~ Qrdlorms for olllmbullbullbullbull __ bullbullbull _ bull 1 08000 llJ~OOQ 1 1O~7o00 lllSOOO oholllBe jtlrt (itcnt Act) bullbullbull __ 0 ~ti SOOO 00 ~ 000 00 SpeeifL or oreupatlulllll SllUillgti _ I 049 ~JO I 121 IIJO 17 416 ~7o 00 lS~ aoo 00

~ Toto bullbullbullbullbullbull_bullbullbullbullbullbull __ bullbullbullbullbullbull 1l14--JIIS1rlIl J1 123U ~][020 J06O86JmH llSOJ~C35O~

bullc I llIuo 19u-t~d when punllaied

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gEE lubUcaUBDS tegulBl(Ifl$ dccllions Ne 1Iinuk fOnDS_ bullbullbullbullbullbullbullbull __ bullbullbullbull _bullbullbullbullbull__ bullbullbullbull _bullbullbull _bullbullbullbull _ 4WO-oo I ~1231lJ1l f95lW S6-lolIiIlOO 1401l00l 300~1l11 HItISOOJ 3011~3i1

6I~1DI 13 311i H ~OOO 1110000 isect~ LottctIgtOfldsbullbullbullbullbullbull _ __ bullbullbullbullbull __ bullbullbull __ bullbullbull __ bullbull bullbullbull _

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1

  • 37DBFullar
    • 37DBFullar
      • 37
        • coverpage
        • II-III
        • IV-V
        • VIII-1
        • VI-VII
          • 2-3
          • 4-5
          • 6-7
          • 8-9
            • 10-11
            • 12-13
            • 14-15
            • 16-17
            • 18-19
            • 20-21
            • 22-23
            • 24-25
            • 26-27
            • 28-29
            • 30-31
            • 32-33
            • 34-35
            • 36-37
            • 38-39
            • 40-41
            • 42-43
            • 44-45
            • 46-47
            • 48-49
              • 50-51
              • 52-53
              • 54-55
              • 56-57
              • 58-59
              • 60-61
              • 62-63
              • 64-65
              • 66-67
              • 68-69
              • 70-71
              • 72-73
              • 74-75
              • 76-77
              • 78-79
              • 80-81
              • 82-83
              • 84-85
              • 86-87
              • 88-89
              • 90-91
              • 92-93
              • 94-95
              • 96-97
              • 98-99
              • 100-101
              • 102-103
              • 104-105
              • 106-107
              • 108-109
              • 110-111
              • 112-113
              • 114-115
              • 116-117
              • 118-119
              • 120-121
              • 122-123
              • 124-125
              • 126-127
              • 128-129
              • 130-131
              • 132-133
              • 134-135
              • 136-137
              • 138-139
              • 140-141
              • 142-143
              • 144-145
              • 148-149
              • 150-151
              • 152-153
              • 154-155
              • 156-157
              • 158-159
              • 160-161
              • 162-163
              • 164-165
              • 166-167

VIII CO~TENTS

labia P~llll

104 Review Division Nllmlgtcr of C3l1CS received and disposed of duringthe fiscal year 1937- ~ _ 157

lOS Review Division Public decisions promulgated under TreaBuryi D(eisiolls 4264 and 4583 during the fiscal year 1937 _ 15S

IBCELLAKEQUB STATISTICB

106 Moneys paid to collectors (LS proceeds of In rem actioIIS judgmen1-~ recovered in civil snits fines -and penalties imposed in criminal nctions (Lnd costs 118 reponed by clerks of United States cQurt-B(Form 158) year ended June 30 1937- _ 15

107 Expellees of the Internal Revenue Service fiscal )ear ended JjlDe 30 1937 160

108 Summary of internal-revenue stamps issued to collectors of internal frevenue and the Postmaster Geueral during thc fi8Wl ycars 1936and 1937 _ 167 109 Cost of printing and binding for the Internar Revenue Bureau aud

Servlce fiscal years 193611ud 193L ~---------- 167

1 ~

bull

bull

ANNUAL REPORT

OliTHE

COMMISSIONER OF INTERNAL REVENUE

TREASURY DEPARTMENT OFFICE OF COMMISSIONER OF INTERNAL REVENUE TVa8hinglon D C October 25 1937

The honorahle the SECRETARY OF THE TREASURY

SIR I have the honor to submit the following report upon the work of the Burcl1u of Internal Revenue for the fiscl1l year ended June 30 1937

COLLECTIONS

Towl colloctions of internal revenue taxes during the fiseal yeor Hl37 amounted to $4653195315 as compared -ith 53520208381 during the fiseal yel1r 1936 I1ll increase-of $1132986934 01 322 pel cent Colleetions during the fiscol yel1r -1937 eceeded those of I1ny previous fiscal yeor in the history of thoBureau of Internal Revenue except 1920 W_

Incometilx collections 11lll0unted to $2118663876 fQr the fiscal year 1937 as compored with $1412938304 for 1936 a gain of $735725572 or 521 percent

MiscellnneoUB internal revenue comprising collections from all sources oxeept ineome agrieultural adjustment and social secmity tl1xes increl1sed 10 percent from $2035632871 for the fiscal yeor 1936 to $2238786131 for 1937 -

Social security tax colleetions during the fiscal yel1r 1937 under Title VTII of the Social Security Ac~ effeetive Jfllluary 1 1937 amounted to $207339091 The eollcctions under Title IX of the Social Security Aet effective January 1 1936 I1nd payoble during the cl1lendl1r year 1937 omomtted to $58119314

SU1nmary oj coIZectioi-13 fiscal years 1936 anltl-1937

Sonrcos

loisca1 yeneer Incroose or decre (-)

00 1937

Inoonn and cess-profits taltooCorporation inooUlo__ _ $738 ~22 m~ I 056 023 I2IJ ~2 $118 ~OO 8911 77 IndividullJ Inoomo _ ~74H6 074 H 1001740 7t6 47 417 ~2lt1 672 33 Excess ptofits_______ 11500 29Q47 25 1001 60 n 10 ~ 317 2~

UnJustonricltmont____ __ 6OnJ~102 6 lJia 3M In Dividend __ 3~ 700 V 3~ fiBl 10 3M 209 07

TotaL____________ __ 1427 846 384 63 2 IN 877 415 93 7~2 OJI OJI 30

T due on dividends declared betwoon June I~ IWd Dec 31 1933 1

VI CONTENTS

TabID P~

43 Production and withdrawolB of mixed flour year ended Jnne 30 1937 by colleetion di~trict6 _ 126

44 Pr~~~~il~d~Jmfu~re~~~l9~~~ _~~~~~~~~ _o_f_~~a~~ _~~r_d_5~ ~_ ~~~I~~~S~ 127

ALCOHOL DISTILLED SPIRITS BEER ETC

4i~EthyL alcahol Production and withdrawals by monthBfiscol yearH137 _ 128 46 Ethyl aleohol Plant3 and bonded wl1rehOUBeB operated prodnetion

withdrawals warehouse IOBsee and 8tocke remaining in bonded warehOUBee by Statee fiBea year 1937 _ 128

47 Ethyl Ikahn Withdrawals tax-paid and tax-free by Statee fiscal yea 1937 _ 129 48 Eth)] alcohol Materials u~ed in production by kinds and by States

fise~ ]937_~year _ 129 49 Ethylnlcohol Production by kinds of mRierials used fiscol ycar 1937_ 130 50 Den~tured olcohol Plants operated production withdrowols aud

stoch on hand by Stutes fiseol year 1937- _ 130 01 Dtllntured al1ohol Prodnetion by months MCal ycor 1937 _ 131 052 Completely dCllatured oleoOOI Yithdrowl11s by formnlas ond by

months fiscal yenr J937 _ 131 053 Spccially denatured olcohol Withdraw~s by lending formulos ond

by months fiscal year 1937~ _ 131 54 Specially denatured alcohol Withdrowols by formulas fiscal year1937 _~

132 55 Specially denatured ~cohol Operotions of bonded de~ers by Statw

fiscal year 1l37 _ 133 56 Specially denatured alcohol Operations of bonded mnnufaclllrefli by

c States fiscn] year 1937 _ 133 57 Distilled spirits Number of distillerieurogt and intcmal-nlwlHle bltmdcd

warehouses operated by StotC8 fiscal year 1937 middot _ 1 134 58 Distilled spirits Produetion by kindB nnd by monthe fi8c~l ycar J 937_ 135 59 Distilled spirits Production by kinds and by StoLes fiscal year 1937_ 135 60 Distilled spirits Withdrnwals tnx-pl1id by kinds ond by months Meal

ye~r 1937 ~ _ 136 61 Distilled spirits Withdrl1wals tax-paid hy kinds and b) State~ fiscgt1 ycar 1937 _ 136 62 Distilled spirits Bottled-in-bond withdrowols tax-paid by kinds and

by States fiscal yeor 1937 ~ ~ _ 137 63 Distilled spirits Stocks remaining in intcrnal-nlenne bonded wareshy

houses by kinds and by States June 30 Hl3L _ I~7 64 DistiJled spirits Stocks remaining in internal-revenne bondcd Wllreshy

houscs by kinds and by years nnd Sel1S0IlS of prDdn1tion Jnne 301937 _~

137 65 Distilled spirits Losses in internal-revenue bonded warehouses from

leakage and eVllporation by kinds of spiritlt and by States and othHr looses by kinds of spirits fiscol year 1937 ~ _ 138

66 Distilled spirits Grains and molasses UBed in prOduction by Statesfiscal year 1937 _ 139 67 Distillcd spirits Materials used in the produetion of brandy by kinds

and by States fisltlal year 1937 _ 139 68 Rectifkd spirits and wines Produdion by kinds and by months fiscalyear 1937 _ 140 69 Rectified spirits and wines Number of plants opcroted and prodneshy

tion by kinds and by States fiscal year 1937 ~ _ 141 70 Rectified spirits and wines Materials dumped for rectification by

1dndslIDd by months fiscal year 1937 _ 141 71 Rectified 8pirits and wines -faterials dnmped for rectification hy

kinds and by States fiscal year 193i _ 142 72 Cereal beverages Plants operated lJroduetion and Withdrawals byStaklgt fi~Cll] year Jga7 _ 142 73 Fermcnted malt liquors Prodnetion and tax-paid withdrawills by

months fislal yellr 1937 _ 143 74 Fermented malt Jjquora Breweries operated production withdrawal

loslles and stocks on hand June 30 by States fisce year 1937 _ 143

CONTENTS vn

PToblll 75 Fermented malt liquors WithdrowilB tax-poid and taxfree by Statesfiscal year 1937 _~ ~

144 76 FerInented maLt Liquors Materi~s used in production by kinds and

by State8 tiscol year 1937 _ 77 Still wine Prodnction and tax-poid withdrawals by months fisc~ year1937 _ 145 78 Still wine Bonded winerics ond bonded storerooms operoted proshy

duction withdmwal losses and stocks 9n bJJnd J~ne 30 by Statesfiscal )middotear 1937 - _~ 14

79 Still wine Taxcpaid withdrawols wd stocks on hand Jnne 30 byakollolie grade and by States fiscal year 1937~ _ 147

SO Slin wine Amelioration and fortification oceurring ofter lermentashytiDn by Stlltes fiscal ycor 1l37__ ~----_ 147

81 Sparkling wine Prodnction ond tax-paid wlthdraw~s by DlOnths fisc~ ~year 1937 _ 148

82 Sparkling wine Number of producers production withdrawals lossell bull I and stocks on hond Jnne 30 by Stamptes fisGal year 1937 _ 148

83 Sparkling wine Tnx-paid withdrawal6 and ~tockll on hBIld June 30 bysize of container and by Stotcs fillClIoL year 1937 _ 84 Vermouth Number of premises operated prodnction withdrawalraquo losses ond stocks on hllnd June 30 by States fiscal year 1937 bull 149_4_

85 Enforcement Alcohol Tox Unit Sebnres and peroons arrested bymonths fiscal yeor 1937~ _ 149

86 Enforcement Alcohol Tax Unit Sci3urC9 ond persons arrested byStates fiscal )Car 1937 ~ _ 100

lEcnlIcAL SlAPP

87 Analysis of the work of the TCGhnicolStalf WIring fiscal year 1937shyIncomc estotc and gift tax ca8es _

OPFrCE OP lHE llflEP lOvNBEL

88 Appeols Division Record of cascs oppealed to Board of TIU Appeals inclnding those appealed from Board deeisions to nppellnle eourlB fiscal years 1932lo 1937 inclusive _ 53

89 Appeals Division Nnmber and amounts of cases shDwn in table 88 for the fillea) year 1037 onlv by class of lax _ 103

90 Appea1l Division Status of eoses pending before Board of TllxAppeals JUlie 30 1937 ~ _ 103

91 Appeals Division Progress of eBBBS in llppellate comts on appealsfrom decisions of the Board of Ta Appeals _ 10

92 Appeals Division Results obtained in cases closed before the Board of Tax Appeals during the fiscal year 1937- _ 10

3 Appeals Division RClult of cireuit and special trips _ 10 94 Appealll Diyj~ion Disposition of cases by Board of Tax Appeals

durin the fillcill ycar 1937 _ 10 95 Civil Divilliol CllIIeII reeeied and disposed of dnring the fisealyear 1937 _

155 0 Ciil Division Reaultls obtained in CBBCS closcd during the fise~year 1937 _

166 7 Civil Diision HRsnlts obtained in lien Goses closcd dming thc fisce year 19 _ 166 98 Ciil Division Ciil caseB pending ot the beginning and end of the

fisc~ Year 193i _ 166

99 Civil Diiion Number of Civil Division cases tried by thc Departshyment of Jllsti~e and the number deeided by the courts during thefiscal 1)3iye~r _ 166

100 Civil Dhisioll Number of cascs ond tax liability pending June 30 ~193

166 J01 Civil Division Number of GllBes received and disposed of dnring thefiscal)middotear J )37 _ 166 102 Interprefllthmiddote Division NUlilber of CBBCS reeeiyed ond dispOsed of

during the fistill year 19a7 _ 167 103 ]otTpTewtivo Diviaion Snffilary of 51 CBBeB pending June 30 1937

by tnx ycaTs and amounts Illvolvd _ 167

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4 REPORT OF CO~B1ISSIONER OF INTER AL REVENUE

COST OF ADMI1OISTRATJON

The amount of 554314530 was npproprintcd for tho fiscDl year 1937 -for snlnrios llnd e-pensos in connectIOn with the llssessment find col lection of internal-revenue taxes and tho administration of the intemnlshyrevenue laws The e-penditulcs and obligations against this approshypriation durin~ tpe fiseal year 1937 were $51 797 735 The unexpended bidllllCO of this appropriation $2516795 will nwort to the genoml -lund of tbe Treasury The cost of collecting II total of $4653195315 ouring t8 fiscal yoar was $112 per $100

During the fiscal yeur 810500000 wus made available by transfer from tho DOpl~rtmeot of Agriculture for tho purpose of providing for llularics lLnd administrative expenses in connection witb makmg refunds authorized by TiLles IV and VII of the Revenue Act of 1936 The amo~mtexpendedund obligated from tlus fund iLJI1~unted to $2881094 leavmg nn unexpended blllaneo of S7618]06 which was mode avmlshyoble for such salaries and expenses for the fiscol year 1938

There was allocated Lo the BureflU of Internal Revenue for certnin relief projects from tbe Works Progress Administrations appropriashytion the sum of $3769176 lrom which was expended $3564389 lellving an unexpended balance 01 $204787 ut the close of the fiscal yefir 1)37 ThiS balance was turned back to the orks Progress Administmtion

Thc amounts ShOll above as expenditures and obligations do not include the amount of $39071261 represcnting refunds of tllXOS illeshygally or erroneously collected and amounts cxpendcd br redemption 01 stamps whieh items are not ndministrativo expenses or obligations

The amount expended by the Bureau of Internal Reenue is shown in detail in the appendix table 107 by conecl-ion distriets internulshyrevenue agents divisions rustriet supeTisors offices and by the chief disbursing officill Treasury Depurtmont and Gencrnl Accounting Officc

Number of employees in tbe Intcrnul HCcnuc Service June 30 1]36 and 1937

June 30 I June 30 I Incrocile 0 IIlJlI 1007 dec (-)

J relnG h W hlRlu __ __ bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull~ Col C Uk _ _ Inlen~l onIlO o~on feegt

lncumo nl (1(0 nbullbullbullbullbullbullbull bullbullbull_bullbullbullbull _bullbullbull _bullbull _ bullbullbull M IIII~ Olltl uln tagtH _ _ _bullbullbull _ bullbullbull bullbullbullbullbullbullbull

~ 743 ~701

43lt ~

I 4 002 7 no t ~~

t9

B5~ 200

6 03

omoll f ltllnrle SIcrvIMlS__ bullbullbull bullbullbullbullbullbull bullbullbull bullbullbull bullbullbullbullbullbull bullbullbull bullbullbullbullbullbull M IsJlnll 11ld orce (Alcohol Tax Unil) bull _ _ bullbullbull bullbullbullbullbull I3llpoftsonoIBCIlOllllSoldeoilectiolls __ bull_ Inolll~Dllce foten bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbull bull 1101(1000 ~A~lstnnt Galleml COUIIS8Is Offi) bullbull _ bullbullbull bullbullbull bullbullbullbullbull Spoolnl OUlIl oYOUS (fraUd fund) bullbullbull bullbull bullbullbullbullbullbullbullbullbullbullbullbull

3 ~gmiddotl 22 32

117 2-l 1

O 101 Iil 3~

J7r 3

bullbullbullbull __ bullbullbullbull

206 -8

bullbullbullbull 10

-I -I

Jotnl bullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_bullbullbullbullbullbull __ 171lM 21 I~ ~ooa

I Exeluslve or~s ampl on tho relundln pr~~ 1Jl1 11 f Exclive or 117G lempomry cmplon on lhe nLernBlonue n lUI lJZ PMI lt1 ~ remporOly

mploy nil the mhmlt1in [1nmiddotugtlt rollbullXe1Imiddot cl 3 Icmporan emplof- ElChudmiddot 01 iO tmnlKlrnrf olIlployees

Thure were 84 employees retired on anmlity during the fiscul year 1937 of whom 43 wero retired on account of disability

REPORT Q) COMMISSIONER OF INTER~middotAL IlEYE)lUE [

LEGISLATIYE CHANGES AJoFECTING THE WORK OF THE BUREAU

Legislation ncwly enacted or becoming effective witbin the fiscal year H137 together itb legislation proposed as revisions necessary Lo render the revenue laws effective llgllinSt tllx-ayoidance demiddot ices Bnd like leaklges hnR resulted in a substnntilll expansion of Bureau activshyities

The prillcipnl clllOges in law included in or made eflective by the Reyeuue Act of Hl3li were (1) Dividend reeeipts of individuals were made subject iltI the normal ineome tax (2) rates of individual income surtax w)rc increased nbove tbe $50000 SlIltux net income bracket~ the mflllmum nlte of 5urtnx being increased from 59 Lo 75 percent (3) 8 surtax Wfl-S imposed upon the undistributed profits or oorpomtions gruduated lrom 7 to 27 pereent (4) II gladuated corporation normul tax was substituted lor tbe single rute of tax the rute scole beingshygruduawd lrom S Lo 15 pereent as compured with the flat rllte of 13 percent imposed under tbe Reenue Act of UJ34 (5) or ilie dhidends received by eorporotions J5 percent were made subject to tilX

Section 3 of the act of Mnreb 27 1934 as umended requiregt con- tractors who nre nwardcd contrncts for the construction of naal vessels or Ilirerafts to pay into the Treasury profit in oxcess of 10 pershycent of the contrnct price This seetion fnrLllCr prfJvidcs thnt ir such amount is not voluutnrily paid it may be eollected nnder tho internnlshyrevenue IttWS in the same manner as ineome tuxes Ilre collected

ThA BitllminOlis COlli A0t of ]937 was apPlocll April 26 HJ37 Tbis act imposes I~ excise tax of 1 eent pOl ton of 2000 pounds uponmiddot the sale 01 other disposal of bituminous caul produccd within the United Stlltus when disposed of by the producer thoreor ILnd nnder specified couditiolls all ILdditional excisc tax equal to 19M percent of the sille pJice at the mine of coal disposed of by nonmembers of the Bituminous COlLI Code This t(LX is effeetive June 21 1937

Tbe Revenue Act of 1]36 proyided for the refunds lJld pll)TIlCnts vith respect Lo the proeessing taxe-s collected undcr the Agricultural Adjustment Act Hnd for the establishment of the orgnnizlltion necesshysary to the eOllsidemtion of un) such claims and their disposition These eunctments neee_ssituted the development during the fisclli year 1937 of a series of new frell5ury regulntions and the appropriate_ expansion lind reviion of existing regulutions as well us certain administrll tive Jeoqnnilation5

The act of June 291937 (Puhlic Res No 48 75th Con 1st sess) extended lor two ~elrs the mnllllfacturers exeise taxes =imposed by Title IV and the tlXes on teleltraph telcphone radio Ilnd cable fllcil- ities trunsportation 01 oil by pIpe line lldmissions tax stump taxes on issue of bonds issue 01 stock transler of stock transfer of bonds conveyances nnd fllle 01 produee (futurc deliveri(~) imposed by Title V of the Rovonue Act of 1932 us amenrlod which otherwise would hae expireJ or reverted to fonner rates on JUlle 30 HIl7 or~ in some instanccs on July 311937

PIlllS were V(Trected for the estnblislnnent of 11 Socinl Seeuriry Tax Unit effcotlYe July 1 1937 This Unit will bo concurned witb the admhiistrLtion of the tuxes imposed by Titles Vln lind lX of the Social Security Act (which tlXcs were hold to be Ynlid by lobe Supreme Court on ~-[ay 241937) and tbe Carriors Taxing Act 01937

Throughollt this report the office of Assistllllt GOlloml Counsel will be referred to under the opernting title 01 Chief Cowlsel

6 REPORT OF COMMISSIONER OF INTERNAL RIWENUE

A number of important COUlt decisions were hmded down affecting the administrntion of the internal-revenue laws These decisions clarifiod or interpreted questioned provisions of tho laws llnd have enabled the Bureau to dispose of 11 large D1llllber of pending cases

ACCOUNTS AND COLLECTIONS UNIT

The Accounts and Collections Unit is the central adntinist16tive organization for the 64 internal-revenue collection districts nnd makes the lldministrativc audit of all eX1Jenditures for the Internal Revenue Service

There were 15257987 tux returns filed in coJlectorn offices during the fiscal year 1937 as eompared with 8429852 filed during the fiscol year 1936 lUI incrense of 6828135 Of the totulleturns filed 6735454 were incomcmiddottax returns comparcd with 5813499 tiled in the fiscal yellr 1936 fill increase of (121955 The remllinder of the increase may bc attributed tomiddotretums tiled under Titlcs VIII and IX of the Socini SecurityAct

A total of 12345394029 reyenue stamps valued at $1180122454 were issued to collectors of internal revenue and the Postmaster Genernl during the fiscal year 1937 compared with 11144798920 stDmps villued at $1050861227 issued during the fisclli year 1936

Revenue stamps retnrned by collectors of internol revenue and by the Postmaster General and credited to their aecounts amounted to $32136111 The returned stamps were of various kinds and denomishynations including purtly used books and stamps for which there was no sale There were 301 appliclltions allowed for restaffiping packages from which the originl stamps had been lost mutilated or destroyed as compared ith 12 applications in the preceding fiscal yetu

Income-tax returns numbering 68910 were investigated by field deputy collectors and 8627518 information returns were verified t the close of business June 30 1937 there were outstanding in the 64collection distriets foi fijlld investigation 8487 income-tax returns compared with 4276 as of Juno 30 1936 The number of inforrnution returns on hand June 30 1937 was 3961611 compared with 2943999 as of June 30 1936 On June 30 1937 there were 53270 waITllnts formiddotdistrllint iiI the custody of the collectors field forces compared with 57380 as or June 301936

Collectors of internal revenue after having taken the neeessary administrative action transmitted to the Bureau or othmwise disposed of 250785 clllims IlS compared with 393836 in 1936 11 decrease of 143051 The number of claims on hand in collectors offiees at the eQd of the fiscal year was 12367 compared wi~h 18400 as at the elose of the previous fiscal year

DurmO the fiscal year 122672 warrants for distraint were served hy deputy eollectors of int6Inlll revcnue which resulted in the collecshytion of $44688731 An avemge of 1967 deputy collectors made a total of 805089 revenue-producing investigations including the servinO of wa~llnts for distrllint compared ith 462743 such investishygation~ made by an lverage of 1970 dcpllty collectors ~ the precedingfiscal year The totlll amount collected Ilnd reported for assessment by field deputy collectors was $77 660684 as compnredmiddot with $79shy066410 in the previous fisclll year l1he averlge numbElr of investishygations mllde per deputy Uld the averllge arnount of tax collected and

I

reported for assessment were 409 lnd $39482 respectiveIy as comshypared with 235 and $40135 in the fiscal year 1936

REPORT OF -COMMISSIONER OF INTERNAL REVENUE 7

The supervisors of accounts and collections submitted 103 reports covering thcir eXllJl1inations of the accounts of collectors of internal revenue during the fiscul year 1937 eompared with 102 reports subshymitted during the fiscal year 1936 Evcry collectors officewith the exception of that locllted at Honolulu Hawaii was examined llt least once and all but24 01 the collectors offices were examined twice during the yellr The internal-Imiddotevenue stamps in the office of the United States internol-revenue stamp agent for the Philippine Islands were verified twice by the Auditor Generol for the Philippines dminO the fiscal year 1937 Two new collectors Ilnd three aetin~ collectorswere installed during the fiscal yew Three collectors offices were transshyfened under renewal bonds and oue office under a confirmation bonltL

In administcring the personnel of the several collection dis~icts the provisions of the Clllssificlltion Act of In3 nud amendatory ncts and decisious of ~he Comptroller Gencrn] relating thereto have been closely adhered to The policY hns been continued of making such appointments as have been lluthorizod in the field collection serVice at the minimum snIIllY rate of the appropriate ~ade and all applicashytions for positions have been carelully scrutinIzed and investigated with a view of maiutaining the usuul hIgh standard of requirement for employment During the year a new division known as the social security tax diYision was set up in each collectors office to hllodle the work incident to the collection of taxes under Titles VIII and IX of the SOCill] Security Act shy

The DisbUlsement Accounting Division administratively examined and recordcd 1424 monthlyaccouhts of colleetors of internal reyenue internal-revenue _agcnts in cQarge district supervisors (includinO the Philippine branch of the d~strict of Maryland) nnd the intedegrilalshyrevenue slllnry pllyments made by tbe collector of customs and the regional disbmsing clerk San Juan P u comprising a total of 112649 voucherS iu addition to which 4516 expense vouchers of employees and 12486 vouchers coveling passenger nnd lreight traneshyportation and miscellaneous expenscs werc itudited and pnssed to the chief disbursing officer Treasury Department or Genernl Accounting Office lor payment The monthly PllY rolls -01- the Bureau were examined and recorded eurrently ~

INCOME TAX UNIT

The Incomc Tax Unit is concerncd with the administration of the internlll-revenue laws ns ihey relate to income cIcess profitsmiddot of corposhyrations exccss profits on Navy contracts unjust cnrichment f1-dTltle IX BOcilll security tnxes

Collectio7l8 during the fiscal yean 19S6 and 1937

FillC81 yean lnCfgtgtlila Ots dcll6Il (-)

1936 1987

Incomo Bnll umiddotprollt tCorponlloD Jnme ns 522 nil 75 1 058 923 17J ~2 l18 400 811 IT ~CVlCllalJDCome __ eH4l0O414 1 091 740 746 47 417 ~M 672 J3

2110lt00772 10 ~05 317 ~~ IlOnMJ02 6073 a51 Ol

1 58l 20 -363 2OIl 07rl~i~1li~~~~~~~~_~~~~~~~ ~~~ ~~~~~~~~~ ~~~~~ is liD ~1318 MllO 313 68 Tolol __ bullbullbullbullbullbullbullbullbullbullbullbull bull bull bull l~Z7Sol0S4_aJ 2 237 006 72l M 8101~ gt4~1I8

TBllt dUB 011 ltllvldand dllltleltI belwCOOn lIla 16 and Dacemoor11 1~

9

lillPORl OF COlDlJSSlONER OF INTERNAL REVE~UE ~ 8 REroR OF COMllISSIOKER OF INTEPNAL REVENuE

~

1 The number of ell-ses in which llgreements were executed bgtmiddot tltumiddot-Rejltrns~The number of returns exomined and closed dnring the payers consenting to the immedil)te llssessmpnt nnd eon~etlOn offiscal year I037 was 24107Q3 of which 1913432 were filed by iDdi~ deliciencies WJS 214350 or 945 percent of the dr-Deieuc) tax ellses vidu[ll~ and purtnersrnps and 497361 by corporations nssesscil This is the lurgest numberof returns eloset by this method

]v-umber of rtturM receied and closed dlring the fi8calyear 1987 and thenllmber in any fiSClll yCM the incrensc being the result of the ndoption of new penjg at the begin1ling and olclaquoe oj the year by laz yearlaquo settlement policies during the fiscoJ rear 1937

On hlWd R I --- 1 On banlt1Julvl 6~ed Cucshy Jun630 Camvarat1ve (ItIalysi3 of reurtls closed during the fiscol ye(lr~ 1988 Ii) 1987 illclllsite--------------------1 10~6 bull dUrlnr ~middot6r I l~ yelllt ~ DellcienltY tu -_dro Ovcrusltessmiddot00

10 chw18ro meats ToTa ye[T schcltluled shyM D6hul I j)io i )eopard~middotAgreement~ 1m u 1967 fll2 2 llO 117~5 9SG1595

O jlJ90073M 1933 ____ _ bullbull __ 887rH I 9r~ 110] S~9 I SOO OlS

1~04 ____________ bullbull 1(lOO7 _~ fO-883B5 1 7St (28 1 ~Q ~0227 ~ij8~ 17695177tM212 1935_ bullbull ___ bull __ bullbull _ 123857 3[393 2 ~(6I9 2 ~IJ 1199O(~ 3 766 1778~6 106251lGlG_ 2 UO 7132137 13546 66i1(ltO 1422~g78rn Ig~l bullbullbull -_~ -- shy 21(350 I I Ill

21J61 2 Bl2 1012 Although 126064 returns for 1935 ftre shown in the tabla on page 103 3~5 I 1243 II GA 2100

21714 llS pending in t-he field on June 301937 tllO work of investigation had been completed or -was iu progress on t-hat d~te shy

4~J2

l~ ~~

2ll18Ol 2~ JIB 4VlOO

During the fiscul year 771626 returngt- wefl scnt to the field divisions l261I5M H~4W

354629 which in llddition to the 387762 on hnd at tho heginning or the m fiscal year mode 0 total or 1159388 Of this number 666242 were

2 410 113 00 disposed of lel1--ing 493146 retnrns pending June30 1937 Of the returns disposed of 427559 or 64 percent were in Yestigllted 1135 301 were returned to vYnfhiugton witbout exuminationand 73382 were transerred to otber lJivisions Of to collectors offiees f(lr iuvestigaHon

Chlluges in tox liflbility were recommonded by the field forc09 in 24864301 58 percent oLthe retnrns andited In 213894 or 86 pershycmit of tbe changed rcturns tuxpayers reoched agreements ith the field ngents cousenting to the immediate llssessment llnd collection of defieieucics amounting to ueorly one hnudred million dollars ($95314759) the 111rgest totol in agreed tox ever obtained by the field forces in a 12-month period 1

Na clIange Th

~I 1O~ 00 14~

m 1162 I 010 2006mbull HW6

2614 lZl752mt~~~~~ -- ~- ~ 1- -shy

Orand t(ltal _ ~l

lOlS ___ bull _____ _ ____ __ l~lO _____ bull___ bull ___ bull___ llI) bullbull ___ _ ____ bullbullbullbull ___ bull __ 102L __ _ bull ___ ___ bull ____ 1921__ bull _____ _ _______ bull __ 1923_bullbullbull ______ bull_bullbull __ _bullbull Ul2t ______ bullbull ___ bull_______ _ M1925_bullbull __ bull ________ bull ___ bull ___ 1926__ bull ____ bull _____ bullbull _bullbull _bullbull

middot1927 _________ bullbullbullbullbullbullbullbull _ 1928bullbull _________ bull __ bullbullbullbullbullbullbull Ib~M

n

1029__ _ bull _______ m1930______ bullbullbull _________ bullbullbull 1931 _____ bullbullbullbullbull __ bull __ bull __ bullbullbullbull ~oo 1932 _______ bull _______ - bullbull 1 1 J((1933_______ bull __________ bullbull __ a18J 1934____ bull ___________ bullbullbullbull __ 9-171)7 l~ _________ ____ jlO1l (~ 1936 ______ __bullbullbullbull ___ tlll7

Tot _____________ 2H1loO

m w ~

-nl m 00 3~~ 3~7

rn 1031 1702 ~ 295 2 4~2

116lIO

Zl230 1Ga 3~9 I

1213814

1192 833 1

3 ~~7 ~1e

ne6cien(y WM ELltIe8led II----------------1 OverllSSllSlmiddot ments

Agtooo Default loel- leap- scheduled TPl[Y~

ment 1 Oil ardyI I I 1017bullbull _bull __ bull _____ bullbull ________ l ___ ___ _ ~ bull

~ bull

~

~

n W bull bull ~ bull W

~

~ 00 ~

M

= (78M

fl200

~

1 ll71l~

00 1882 ~

11l 975ltro00m 00= m no

0gt ~ ~

~

m~ W

M M =

~

~ 71

ow 1 lOll ~Olil00

1331 lB7lm1602 2 719 21-7IJm I 261803

I 2ll9 586 1139 MI IS37265 -=

f040 1 f22 -IIl5M I 2 11735 24107036918

Tnpoyen signed l4rmellt to detldency W bull T p) foiled tltgt me poUtlom witb Board of T ApJlll15 witbln lhe tltltut poIfiodbull 24314-37-- bull Dltltlcienclll delermlned by Board of Tu AgtI10 --- UeUolonoles ad wJtbou~ ~~ nOIJ-becau I IrRud bnptcy eLe ~ A

---------

--- -------- ----------------- -- -

10 nEPOR1 OF COMMISSIOimR OF IXTEPNAL REVENlH REPORT OF COMMISSIONER OF INTERNAL REVENUE 11

AlIIJlysie 01 return8 ariginaZ awl reopcnrd and pending at the Wgt8iJ tJjlhe fiscal Final notices oj deficiency-TLere were 11989 final notices of defi y8ar 1937 ciency muiled to tllxpayem during the fiscal year 1937 as compured

withl7212 in 1936Audit dvl~IQW

CoulerOllNl Number of final naliCe8 released during the fiswl years 1936 and 1937Individual DivisiwlCorporation CODsolidatedTax yesr

lIltum~ relurn retum

________ I~iilllalIRooponedl OrJg~IRltlOpenedl~IROpeDedl origina~IReoPODOd

10371910middotQarl~r

27051Bllmber _ ---_ bull 2G631 l~lZ----_ - l~ 1----- ~ 1----- ~

0 H bull H ~ 192[) bullbull 17 __ _ _ 4 _____ l~ _ ~~~~~ ~ I ~l~Zl _________ _ H __ bullbull ~ _ __ ____ U bull

---------------- - -----bullTotaL________ _ 66 _ I~ ________ 7l _ 13 =========-== ---~lm________________ _ 14 _____ 2 1 15 1 2 Thereenn be no appropriate conipat$on of the totals of final

1923________ bull __ _______ a __ __ __ ~ 1 lY _____ 2 lQZL bull _ __ 14 __ bull 6 3 2 bull 2 notices issued for t~e full fiscal yeurs 1936 and 1937 for the reason that 19U bullbullbull __ 23 _____ 7 5 23 2 6 the period of limitations within which to 86Se6S additional toxes forlI1U ________ 22 ______ 8 23 6 II 111~ __ 49 _____ 9 1I 29 3 6 returns fued for the year 1934 is 3 years and will not expire nntil 11l2t_ bull ------ __ - ____ 41 _ lG 14 gt3 J 11 1l12ll __________ 2 87 1 12 I~ 47 16 19 1938 In the 1936 fi6eal year tbe statute for 1933 returns (II 2-year 1~3ltJ_ bullbullbull J2 134 8 22 27 68 21 30 periodof limitlltions applied) cqJued and the Bureau was forcedmiddottolO31 17201 3 18 41 82 57 43 11I32__ _~ ___________ ro 372 24 GO 113 Wi 151 40 wke iminedillte aetion with respect to lllarge number of cases because 1933__ - ~____ 4Qg OM 77 126 225 220 403 it 1934 ____ 5gt31 035 63laquo 135 2521 143 1139 29 of an inubility to obtuin the cooperation of 1I limited number of

taxpayers who would not rlspond to preliminary letters or sign_Totnl__ bull ~~ --------u6 -m~ -------- ~-----s consents to extend the period of limitations As II re6ult of this ====------== ==

1035__ bull __middot~___ 10700 t031 1613 102 9025 --SO 330 Ja unusunl situation in 1937 no aatisfoctory basis of comparison -ith -------------- -- shy

1936 ___ 474 36 138 l 8 8~ 6 4 __

~~-------- the prior ~year 1936 with re6pect t) either the number of finnl notices TotnL bullmiddot n180 729 1581 110 2 7rJi 80 ai I OJ the pereent8ge of petitions t) letters released cnn he made The arandtot61 ~1~1~~~~~2U======SO number of tax-year cases appealed decreased from 5207 in the fiscal

yell1 1936 to 4567in the fiscalmiddot year 1937 I J 8pec1al I En moonng I and ialuanon AdJutmiddot I Pndng In Ptnding In T~~~r~~~in N1Lmber 0 tax yean iWllved in pefitions filed with the Board 0 Tax AppeaUi durillOleld DhiiJon Dtt~I~~ Wl11cton

and fleld the fiscal years 1936 and 1931 T yeat

d TIlIYev 19311 -II1S7 ~TaxyeDl l116 ~~371middot1 Taxl~V ll1Ja 1937

1017____________ 8 13 Ig~ __ ~ __ ~~__ c M ~ JIll3 __ ~ __ ~_ 2m -middot-I31~ shy 1018 _______ 7 7 1~7(I bull __ bullbull GO 46 1934 bull __ bullbull 126 14M 1JlI~____________ 7 II 1ll27____________ g5 61 IgJ5____________ 2 2l8m~ = ~ ~ ~~ ig 1 It = 1~ lno____________ n Ie 108 ________ 180 17 1006 ____ ____ bull 6

1920______________ 3 42 bullbull ______ 33 bullbullbullbull _ 24 __ JU7 1~2L__________ 15 10 1929____________ 300 I --- -- shy1921bull _ bull 2 41 ________ S6 ___ 23 bull llt 1~2__ ~_________ ~ ~o 1~0---------- 22 _ 170 TotaL __ ~2J1 4M7 l~Zl_~________ 3 ro 1001 _____ 530 2~~ I--- ~------------------- -----shy

Total______ 13 184 ___ 300 bull 106 __ bull 412 Il1Uo____________ M 37 1032_ __ 1 1369 584 I j

====== ====1922 _________ J 40 3 85 31 2 116 In3 ____ 1 4 57 2 IS 3~ 2 136 1924_ bull _ I 1l lJlti 4 123 35 4 1~ 1925 2 13 33 9 1 155 _____ 4 9 203 AdditiQflal reve1Lue-The total additional revenue mnde available 1026 _ 4 15 118 15 107 bull 64 15 261 for collection was $242761874 as compared 1th $222099315 in1927 bullbull I 14 132 23 230 ___ 7~ 23 3ll 1l12li__________ 18 20 101T 3~ 32~ ___ 84 ~5 41l the fiscal year 1936 Of the Illnount aasessed in tbe fi6cal yenr 1937 1029__ bull ____ 40 34 313 780()2 __ _____ 223 78 725 $57279977 was listed under the provi6ions of Collertors Mimeoshy11130bull _____ 58 35 lL 124 020 ~ 1M SSS 1031______________ II~ 39 aoQ 213 712 ___ 318 713 1030 graph 3552 and $185481807 wns assessed after review lind con6idera-shy1Il3L bull 1116 ~2 4oQ MO luGO _____ 500 1gt10 1WO 1~3l____________ ~2~ 121 M~ 1617 20~1 bullbull l2H Itlf 329~ tion in Washington of the CllBes involved lQ3L_____________ 3205 84 634 13125 1000 bullbull __ 10233 lS1~ 12103

Total_______ iO-l( 431 3251 15amp7 8122 bull 13161 15787 71283

1035_ -- -1877 = 11 ~O ~O~O ~ 12Gll6~ I ~-1455 1036 bullbullbull _61~~ 3igt3 m- 3M 022 __IO

TORl_ 1amp16 12 ~I~ I 17647 IW2 ~7OS7~ [ 4~75215 1552

GrandtctQI ~88Q tGO 1~~=33~3lrlllooo ~ 13267 5133131 13317

bullbullbull

-----

-------

13

I 12 ~FPORT OF C01[]USSJQNER OF lNTEm~AL REVEKUE

ClassijicaliQn of Ihe amHmt made available for Wu~liingtoll aceordifJ(J 10 Ihe procedure i7lvolved

19j7

colleetion afler c07lsideralion in d~rin(J the jiBcal year~ 1936 and

bull 19J6 1937

Pro~luro

Am)UDIAmount P~rent Percent ned bullof total 01 ~ot81sed

Asltsl1l~n hactl OH agfeernent$ exceuted prior 10 mR1JjD~ Dr OO-d~ I~tlltrs _bullbullbullbullbullbullbullbullbullbullbull ________ $81454- nl 90 ~g ~ ~1l7 701i 31~ 2l A-ltnol 1gtuu on a~lteDlcnt$ ewcuted ubsemiddot

1onl 0 m~lin~ r1 no-da [ette bullbull __ _______ 5(01828 30 Asenr I~d in cltelt whore tpy~rs neither

5 U1 074 49 - ~utod h~Cm~nl~ nu 1leltl al~nl$ bullbullbullbull________ 21 703 393 01i 126 16 (J9 923 51 inf 80 AS_~CJlIS litbd in hppled calto$ l1t r lral on Iho mHitlt and detiolJ hI 1t R03lltl of Tax Apshy

Ieal Of ~p~n slipulM~n bIr h lJo~rd of ~ SOllltd ty T~bJl~1 -l~11 ~mllor aneral UuuscL __ _______ __ __ ___ ___ n57 fgttamp 236 39 aa3 4-118695047

Abhtem~n1 a~d ere)lt clallDl roleol_ bull _________ bull 2 743 ~o 75 ~02OS7$9l- -~----------

T~uL_ __ __ _ 172 919 786 M IlI~t~I~JIJ~1 lilJ 0~

In addit-io-il to the unount of revenue th~s made uvuilobJe tllles weTeillso assesscd under the jeopl1rd)- plOisions ofmiddotthe severnl revenue acts

Additional rere711le asse8sed under the ifopordy lro~i~iou of rfVtnlie acl~ durin(J ji8cal yeaN 1936 an 19$7

l~3C 1917

Under baukruptcy ~ud dioluUon procedure __ bullbullbullbullbullbullbullbullbull_bullbull _ Sl4 21lt1 ntl 1~ til ~22 IN IX Other jeopgtrdy seampment bullbullbullbullbullbullbullbullbullbullbullbull _bullbull bullbullbullbull I 61i7~ Mol 11 l~ 135 ~ 16 shy

~~~~~~I~~~C~~~~ ~~ ~ ~ i~ II 2 El i~ IT Grand tot~L bullbull 0 bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bullbull _ bullbull _ bullbullbull 111 OM ~l4 1 32 8M 136 12

Included in thil figure I ~n amount 01 ~54185507that WIll jlelSed ag~iJist one lallle taxpayer ~nd ci~ted oomp~ule under section 273 01 the Revenue Act olIP~ due to the peudency cl rooi8nizalion pro ceedinB under 5io~ 7~-) or the Kational Bankruptcy Ael =elldcd

4greements to additional asies8me~t1 in excess oj $25OOO-D~ring the fiscal yeir 1937 0 number of eases involving very substmt-ial deficiencies were nltsessed upon llgreements secured from taxpilyers by the field und Wllshiugton offtells

Casectsectfication by mnt of (h-jid~ncJ (a8n 80 cl08ed d~rin(J Ihefi~cal1lear 19$7

Number AWegste5he ~I dtflcltlnCf - defleiencial _________________________-shy 1~greed to

Bet s5DOOand $50000 bull --- bullbullbullbull -- -- bullbullbull - _ bullbullbullbull 1 ~ $P 1 238 70 ~~~ i~oo~)I~~si~so~_ ------------- --- -- --- -- 8 212 865 ez

16 176 051 92 Betwoon $~oOOO ~ 5gt00000_

~ 902561900 Betwoon $1OO(JlO 5nd 51000000 - - _ 17 144 32913 nOltr $1000000_ ---_ 22 ~8 972 10

lol~L _ _ gt67 I 82028917 f7

RJo~[our OF COMM1SSlONER OF I~lERXAL R]oYENUE

DeficiencilS rewmmended by the field semi-ce-The net defieienciC- (totol deficiencies $H8o6u450 minus oYemssessments $20381701) r~commended by the field forc(ls for the yenr omount to $328284749 ~n Averllge of $107248ior ettch of the 3081 agents and lUuitors COlnJfJroJue orttl1yHi oj ar (JtOSII [02 ouerU8BCB8ed 02 nrt t02 ncoml1leTlded ad the

omolwt of flU GJreed to for ji~cal lcar~ 1929 to 1937 i-dusive

Flstsl yegtr OSi~Bl oltagtll- Netw ~tdmiddotto I

1929_ 1930_ bullbullbullbull _bullbull _bullbullbullbullbullbullbull _bullbullbull

_bullbull shy _ bullbullbullbull

~Jl9 B5T ~H JO 207 2W 4il ill

~B~10~0llS2 7809 817 37

$190940 8C11 48 16~ t1O MR I1J

~~ 3~2 672 32 5~ ~J 248 78

1931 bullbullbull _bullbull __ bullbull _ _ c bullbullbullbull _ 295 338 223 (lJ W9~ 7SCM ~IH 3844J7 u lld 003 739 29 19lt12 bullbullbullbullbullbull_bullbullbullbullbull - bull shy1933bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull __ bullbull 1934 __ bullbullbull 1935 __ bullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 1930bullbull __ _ bullbull bullbullbullbullbullbullbullbullbull_bullbull_ 1937__ bull _bullbull

275 W2 ~r flO 200 160 777 so 203 510 JG5 JIJ 271 OO~ 210 17 355 07~ 147 (l1l MB 060 4-l~ ~1

3~ M 871 II 20 ~9j nt 76 1~Wl13lol7 10 OIQ ~lQ45

14 00l IIgtmiddot-gtOJ 20 ll 700 S~ I

2J7 J~ 62~ 51 I~~l~ (J IX 19lL M9 334 4~ ~~ M7 n~) (~

11 Cl2f1li2 60 Jl 2Ilt US 7J

li 16d 673 811 37lld7 604 (01 J~ 701 ijJf 97 4122161120 773G718718 ij~ 3~~ 719011

Theincreose during the fiscal year -Hl37 of the llmount of agreed tox tS shown in the above table indielltes definite progress towflrd decentrolization A study of a representldlve group 01 cases inyolvshying ~dditiollal taxes recommended by the field forces uniiilg the ptiriod Apnl1 1936 to March 31 1937 showed thnt of a totlll of pound172155 118 lldditionol tux recommenued by tbe field $128230105 or 74 percent was nssessed

Claras and overassessments-The following table shows the number of elaims idjusted ond certificotee of overassessment issued together with the amounts of oyemssessment involyeu during the fiscal yenrs 1938 md 1937

Nlmber of claim8 odju~t~d and cerlijicale~ and alQlmt8 of o~eTaSBes~menl~ i86ued during thf jiscal ywr8 1936 and 19$

1936 ro

Clioims lJ~er Iumb Pc nld~ ~l lgte~[ninB QI y~~r _bullbull bullbullbullbullbullbullbullbullbullbullbull_ 22 ~J~ 20 O~ Fild duriD~ year (ne- daims) bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull__ bull Receilted (rom ~thet t~ur bullbull _bullbullbullbullbullbull __ bullbull_

~2 400 472

36742 3283

TotBI to be 8dju~l~dbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbull __ _ 05715 66630

llo~lt1 ill rl m I llMt __ bullbullbullbullbullbullbull _ __ _ bullbullbullbull _bullbullbull __ _ 28497 30 545 H~jrfd _ bullbullbullbullbullbullbullbullbull _ bullbullbullbullbull _ _bullbullbullbullbullbullbullbull_ 10614 11568

T~ol ~ljUlIlbullbullbull _ bull _ _ bullbullbull __ bullbull __ bullbull __ bullbull __ bullbull _ 39 III 2 113

FDliug BI ~d 01 l~r _bullbullbullbullbullbullbullbullbull _bullbullbullbull_ __ __ _ ___ 211 605 l-l 517 CerlJlIe~I I oerment lt1 hn no cl~iJHS had breu llJed__ 14973 33700

AmouDl ~f oersssemcut ltled by- Amult An$116 02t 16848

17918 01i21S~~iitt~~~ g ill ~i n 18014 843~

Toumiddotbullbullbullbullbullbullbull bullbullbullbullbull _bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull_ 96 455 flM (12 I~l 957 OilJ 87 InresL bullbull bullbullbullbullbullbull _ bullbullbullbullbull _bullbullbullbullbullbullbullbull __ - bullbull _bullbull_bullbullbullbullbullbullbullbullbullbull ~ampir071 4 ICll 94100

Orand l~_ bullbullbullbullbull_bullbull lO~~~(I Ibulll l~ll 25l OOO~

gtou-fhc amount InVOlved in chums filed dnrlng the n1 oar 1917 WJ $lII2GiM a corn amp~ II5107916685 ~ho oreoodfllK fll middote O( the olairns ndJuImiddot1 dnrJDl iJltJ liltJI1 ~middote Imiddothe omount rCIltltllttI Iltgtjaled ~13l928177 a compared -llh SlOJ~7808 Ibe pre~JDg fiSltal YCf

__

15 14 REPORT OF GOMMISSIOKElt OF INTERNAL REVENUE

There were also allowed 14198 eollcetors c1Bims of which 12247 recommended obotements or credits and 1951 recommended refunds These claims were largely multiple item claims or claims for refund to numbers of taxpayers llnd involved 29047 items for abatement or credit (lIld 122976 items for refund These Bdjustments result usually in consequence of mathematical errors mude in the preparation of returns by taxpoyers

Field recommendations upon claims for 7lfllnd-Tberc were 18444 claims for refund involving alleged overpayments in the -amount of $29396397 investigllted by the field forces during the fiscal year OverosscBsments totaling $6109782 or 21 pereent of the totul amount claimed wero recommended and the balanee ($2328G615) was recommended for rejection The examination of claims for refund which were rejected resulted in the determjna~ion of deficiency ~uxes and recommendation for the assessment of $21595609 Tberefore considering all tbe claims for refund examined a potential gain of $15485827 was produced

Depreciation-Depreciation deductions claimed by toxpayers on returns filed were closely examined and as a result of ~hjs examination there were disallowed during the fiscal year ended June 30 1937 depreshyciation deductions taken by taxpayers in the ugglegotc amount of $303593576 Additional tax resultingmiddotfrom such disallowances was proposed in the amount of $39329584 of whieh $28767391 was agreed ~o by the taxpayers

9l)DAY LETTERS ISSUED BY THE CLEVELAND DNISION

Re~llu accampli8hed dtrng the fi8cal year 1937 ill the Clevelaid divi~ian Under Ihe pracedurc c8tablished Aprill 1936

Number I Propooed IOverassessmiddot I Approved -----------------~__Ior ses detloJemy ment deDclenay

rOLLOWmiddotup ~OTII

881170 _ bull 1 bullbull otWM

--------__shy

IoOmiddotnAY CASE

--------1 314 I 64768Q53

Agreed without Technical Stall conslderstloD _ amp1- 344 O~ lH ampH 93

A~reed Technl1 Sto1f In whole _ _ 78035 748035Agreed lechntoal Stoll in part _ bullbullbull _bullbullbull 1 36ll- 42 _00Agreed Teohnicol Staff no defteioy__ ~~B9()-dey expired bull__ _bullbullbullbull__ _ _____- -- no 12IUOO3Il---I Joopardy assement commendod _ _ __ - -- 2 ~77 3rro l--lIl4Jlj ~3_----- -shy

e~~__ ~oo 1__ ~~ RillUtIll 00 hand Juoe 30 1~7 __ bull__ bullbullbullbullbull __bull __ ____ 39 GG 730fYr __ bull __ __

~

REPORT OJlt COMMISSIONER OF INTERNAL REVENUE

Results accomplished durinfllhc fiscal year 1987 in the Cleveland division Under Ihe pTacedu1e established Aprill 1936-Continued

Number PropoigtOd loverasse-I Approved01 ses deftoienoy men deficlenoy

CUE~ APPEALED

~~hne~_~~~_1~35middot~1-----iOi--middotri34438-i3Tt----------TotaL_ bullbull _ ___________________ 103 348iJtlbd bullbull bullbullbullbull

By Board or lax Appeals bullbullbullbullbullbull _ __ bull bullbullbull _bullbull Dureeusustailled in whole bullbull ____________ 1 00009 bullbull bullbullbull _ $60000Buteau sustained in porL _ _ bull bull _ Bureeu reversed bull _ __ bull__ bull bullbull bull _ No l~ __ _ _ __ By Technical Staff ond Assitant General CounseL_ _ bull bullbull __ bullbull _ bull _ Agreemont to total deflotency propoRlld_ 5 577594 __ 600315 Agreement to llIlrlO of projJltgtsed duficiency ___ 4 632558 _ _ 381912No tax _ bull bull bull bullbull__ bull bullbull bull__ --bull _ Transferred bull bullbull 3 250504 bullbullbull _

Totol~posiloL ~_ bullbullbull bull 13 1526605 bullbullbull _ 1048236

On blllld luno 30 103 bullbull bullbull bullbull __ QU I 33017188 ----- bullbullbullbullbull - ----- bullbull ---shy

lIn one case settlement elIoeled fler all appe[ll bed been flled [or en eounl ubstantially in eIC6i 01 that propooed In the Dnal nOlioo 01 defloienoy

Di1Jisional changes----Dn August 19 1936 the Audit Review Divishysion was abolished and the sectjons comprising that division were estoNished os independent divisions ond designated as Divisions A to E inclusive The change wos made to forward the objective of the past several yenrs looking toward eloser cooperation bctween the field and Washington divisions of the Unit The Review Unit of the Audit Review Division was designated as the Review Division On the same date the Conference Special Adjns~ment Rules ond Regushylations and Serviee Seetions were designated as divisions without change in duties

Social Security Division-Tms division is responsible for the adminshyistration of TiHe IX of the Soeial Seeurity Act relating to the excise tax on employers of eight or more which became cffective January 1 1936 The rate is 1 percent on wages v--ith respeet to employment (with eertain statutory exeeptions) for 1936 -itb provision for credit not exceeding 90 pereent of the tax for contributions to State unemshyploymen~ funds The ta for each calendar yeor is due on Jonuary 31 following the close of the year unless an cxtension is grunted under the provisions of section 905(b) of the act Pursuont to sueh -proshyvision the returns and tux payments for the calendar year 1936 wcre due April I 1937 The division elosely cooperates with the Social Seeurity Board and the Social Security Division of the Misccllaneous Tax Unit

There were 264983 returns filed during the fiscol year and collccshytions omol1Iltcd to $58119314 A total of 257043 Items amounting to $78814209 was opproved hy the Commissioner on 354 collectors assessment lists Additional assessments in thc amoun~ of $121 300 involving 324 items were made on 127 Commissioners lists There were 3G79 claims for refund tlll1ounting to $456196 reeeived

Conference of imternal-revenU agents in charge Il~ith Treasury and Bureau otlcwls-The revenue agents in charge of di--isions located in

lir

16 Jn~rORT OF COMMISSJOiER OF INTER)AL REVENUE

the eontinentfll United Stutes llssembled ill Washington on May 12 193i for a 3~day conference with TrcuEury (lud Bureau officilLls to study the numerous problems confronting the field forces find to reeommend impron~rnents in tlHl Jrocedure govelnirig the examinl1shytion and the subsequent reyiew of ineome-tux retnrns Committees composed of the agcllts ill dltlrge and selected men from the Yashshymgtou ofllce were assigned Bubjeds for study lind recommendation es follows

(1) A further test of the Clcyulund deccntmlization plan by extend ing it to certain oUtCl diviillons

(2) Improvement of methods to obtain settlements in tbe field (3) Implo(ment of methods used in conducting field investigotious (4) Improvement in the review proeedure in revenue llgents offices (5) Improvement of field conferenee procedure (0) Accomplishment of uniform rules coneerning recommendatious

in fruurl and negligenee imcstigations (7) Toxution of income arising from cancelation of indehtodncss On the last day of the session the several committees suhmittcd

their reports to the conference os a whole Upon conelusiou of the meetings the committee reports were considered by Burellll offieias and steps hllye been or will be token to place approved reeommendashytions in eJIect

Uniust emichme1it taxes-The duty of administering Title III of the Revcnue Aet oi 193pound Unjllst Emichment Tax has been llssigned to the Ineome Tax Unit This title of the oet imposes a tax of 80 percent on the net income from certoin specified sourccgt

During the fiscu1 ycur 1937 1pound838 unjust emichment tox rrturns were filed The returns for tflxahle years ended prior to the date of tbe enactmEllt of the Revenue Act of 1936 (June 22 1U3fi) ere due to be filed on or before Scptember 15 1936 However a blanket extensi(Jn WIlS gmnted taxpoyers under which the due date was J)ecember 15 193pound and collectors were allthorizfld to gran textensLolls when rcqnested by taxpllyers to l1orch 15 1937 Congress lflter passed a resolution authorizrng the Commissioner to extend the time for filing unjust enrichment returns to June 15 1937

Injunction snits challenging the constitutioIlolity of scction 501 Title III of thc cvrmuc Act of 1936 Tux on Unjust Enrichment and seckmg t(J cnjoin the collectors from demanding returns ond olso the assessment and collection of the toxcs were instituted in the various United States district courts Approximutely 170 of such suits were filed On two of the curlier cases temronnmiddoty iujunctions were denied hy the district courts uud upon oppea the Circnit Court of Appcll] for the Fifth Circuit in Steinhayen Rice lIpoundiUing Ca et al v Scofield (87 Fed (2d) 804) llnd the Circuit Court of App811ls for the Tellth Circuit in Sheridan Flo1-ing lills Incorporated v Cassidy et a1 (87 Fed (2d) 20) affirmed the district courts m denifll of injunctions Certiolllri WIlS deuied in eoch case by the Supreme Court In TFhite Packing Co v Roberson the district court denicd injunctions Upon appeal to the Circuit Court of Appeals (4) the Fourth Circuit affirmed and ulso held the tax constitutionol (89 Fed (2d) 775) After the aforementioned decisions the various district comts have been dismissing the suits

REPORT OF COMMISSIONER OF INTERNAL REVENUE 17

There is pending in the United States District Court- for the Northern District of Ohio Eustcrn Divisiou suit iu th case of the Clevelflnd Provision Co Cleveland Ohio Objeetion is made by the toxpoyer that no satisfodory basis can be found for computation of the tax under Title III of the oet and t1ot it violates the fifth omondshyment to the Constitution b~y toking propeIty without due process of Iflw This casc is sc1wduled for heuri-llg in Octobcr Hl37

A survey of the ret-ums filed indieates II tendency to either admit no tax liability or to stute 0 minimum Bum Approximately 55 pershycent of the returns show no tax liobility A considemble number show toxllble income but no comlJutation is made of the tax liobility and on the face of the return no tox liahility is odmitted Failure to admit and plLy tax on the iucome shovn in the return is bosed mninly on the ch(~lleJl~e of the cOIlstitutionality of tbe tax 0 claimed liability to reimburse vendees or thc statemCllt thot the method of compntllshytion reqnired by the IIlW ond regulntions does not reflect the true facts The tlxpajers in a considerable number of returns supply only meager datl~ oud information omiddotnd fail to moke the computations requirerl by hw In a number of such cases the statemeut is made that it is imlossible to assemble the datu required from thc taxpllyerB records I

In the managemeut of the vork two major legul problems bove urisen The first of tbese involves the computing of the tax liability based on 0 net income shown by the return and ossessing the tax thus computed us the tax ShOll by the taxpayer on his return There is some doubt as to whether such amounts can be leg-ally assessed without nndertlLkillg the USUflI routine of manogement of deficiency tax cages This question was submitted to and considered by the leglll deportment of the Burelw and a ruling mude that wllf~re eomplete returns are filed and the only basis for protest is tho constitu tionality of the tax an omount so cmpputed should be treuted as the tax reported by the tnxpuver on his return This rule wonld require a rrwiow to determine whether 0 complete or incomplete roturn bns becn filed und to determine whether the protest was based solely on the ground or the coustitutioulllity of the tox

The second legal problem that arises in tho odministmtion of tillS tax is the manner of issuing notices of deficiencies Title HI imposcs a tax on net ineome Irom certain specified sonrces The question onses DB to whether it is required that [L single stotutory noticc of deficiency in taxes imposed by Title I Income Tax and Title III of the ReenU6 Act of J93G is ref]uirell or whether a seporate ~tatutory uotice may be sent with rcgpeet to the deficiency under eaeh title Iu an opinion of the legnl department it WflS recoIIlmended that for taxable years h~ginlljng oJtcr December 31 1935 deficiencies in taxes imposed by Tltles I and III of the Revenue Act of Hl3G should be included in a single stiltutor) uotice As the eLpimtion of the stotutc of limitotions 011 the returns filed under Title I nnd Title III will vury in B considershyable lIumher of eOles the ltpplication of this ruling involves C7reat admiuistrtltie diftieulty 0

Of the tlpproxillmtely 17000 retUlllS of tax on unjust enrichment filcd it is estimated thut opproximately 90 perccnt of the reyenne expeded (0 hc deriyed from this source will come from less thon Ilshy

19 18 PEPORT OF COIllMISSIONER OF INTERNAL- PEYRNUE

thousand of the larger plOcessors and their vendees to whom reimshybursements were made on account of the processing taxes included in purchuse prices Mllny of these processors in filing their retnrns chnIl~nged the constitutionnlity of the tax and contended that the

compntations required by the law and rcgulotions do not reflect the actual facts The examination of these returns will necessitote n considerable volume of work In view of the ottitude of these taxshypayers ond the intensive detailed investigations required it wus not deemed advisable to divert investigators from their work on income-tax returns to unjust-enrichment tax returns until the legll1 considerations and administrative problems in the management of these returns could he clarified For these reosons very few of the returns had been referred to the fi~ld for verifieotion hy the close of the fiscal year

MISCELLANEOUS TAX UNIT

The Miscellaneous Tax Unit is concerned with the odministration of 011 intorIlaI-levenne tuxes except the ineome Dnd excess-profits taxes the toxes opplicoble to alcoholic beverages ond those imposed under Title IX of ~he Socinl Security Act The titles of the respective divisions of the Miscellaneous Tax Unit indicate in genernI the nature of the toxes odrninistered in each division and detoilcd informotion with respect to such toxes is sot forth below under a reference to the padicular division oifected

The work in the IvIisceIlaneous Tax Unit has continued to increase and the extent of this increase together with other information is shown by a comparison with the work of the previons year this comshyparison being reflected in the accomponying tobles

ESTATE TAX DIVISJON-The activities of the Estato Tax Division includo the odmlnistrotion of gift taxes imposcd under the provisions of the various revenue acts Collections of estate tax for the fiscal year 1937 amounted to $281635983 which represents the lorgest collections on record froIll this source and exceeded the collections for 1936 by $62855229 The collections of gift tax amounted to $23911783 os comparcd with $160058761 for the previous year II decrease of $136146978 This decrease is due to the resumption of norillal eonditiolls as they existed prior to the Rennue Acts of 1934 and 1935 which incrcased the gift tax rates thereby inducing heavy transfers to be Illude hy gift prior to tho effective dlltes of sueh incrosed rates In addition to the amounts actuolly eollect-ed deficiencies in estatc and gift toxes amounting to fipproxim-ateIy $28000000 were asserted in 437 coses Dnd ossessment and collection of these deficiencies wero witbbeId pending adjudication of appeals filed with the United States Bourd of Tox Appeals

RetUNt8-During the fiscal year 15244 estate-tox returns were received in the Bureau us compared with 13252 returns for 1936 This increose of approximately 15 pereent in total returns filed is ottrihutoble largely to the lowered exemption of $40000 provided in the Revenue Act oC 1935 tbe effect of which became apparent in Deeember 1936 The nUillb~r of gift-tax retUrIlS filed amounted to 1704il as compared with 22590 in 1936 a deerease of approximately 25 percent

PEPORT OF COMMISSIONER OF INTERNAL REVENUE

Every estate-tux return filed for a resident deeedent is made the subjed of a field investigotion and report Investigations of estoteshytox returns filed for nomesident decedents and of gift-tax returns are made by field agents under the direetion of the Miseellnneous Tax Unit in Washington During the fiscal yeor 11576 estate-tax and 1991 gift-tax reports were received In addition to tbese major reports there were 2966 eolloteral and supplemental invcstigations reported by the field ogents

Approximately 694 perceut of tho estote-tax cases ond 84 percent of the gift-tax coses were closed as 0 result of tho Oliginal andit Protests were filed against the tentotive tax determinations mado in 2443 estate-tux eoses ond 1093 gift-tax eases The amounts assessed os deficiencies exclusive of interest and pennlties were $51411070 in estate tax and $6679408 in gift tax

Number oj estate-tax und rJlJt-tu~ rttums inve~ti(lltlted and audited dUrillg the fiscal yean 1938 and 1937

Claims-Refunds of estote und gift taxes inclnding aeerued interest of $292230 amounted to $2637161 for the fiscal year Tax and interest of $621186 refunded as Q result of judgment cIoims allowed in 16 eQses is also included in this sum

3635 54 om ~

n g57 11 6110 1 37~ 2l1M---shy---shy --shy---shy15602 18 0amp1 2 7~ 2~33 11 1~8 11576 ~

---shy---shy--shy---shy4 (54 6(78 m w ~ ~ ~~

9693 9290 middot21ll0 127831322 162H 22690 17 W8

~ m ~------shy --shy23172 24843 25 972 30 MO )38amp2 13~ 13240 21404 -shy0 11309 12732 91(6

H2315 20amp013 -shy2801 1242 2380 2 210

421 I ---shy~ ~

r937

Giltt

In37

Estate t

1936

Returns in fieldOn hand at beginning 01 year _ _ bull bull __ lleeelved for investiatlon bullbullbull bull bull ~

Total to be disposed 01 bull bull __~_~ __~ bull bull __ Major reports submitted by field forte __ __

On band at end oj year_ ____ _ Returns In Burenu IOn hand at beginning of year bull _

Reltelved _ bull__ bull bull _ Reopelled bull bullbull bull _

Total to be dJspod of ~ bull bull _ __ _DiipClSeel or bull ____ __ __ _ On halld at elld of vear__bull bull bull _

Protest letleri of Laxpampyers a r-ult 01 tou determJued by aUdit

~~v~~~~~_i~~~~_~I_e_~_~

D~g~~oO~_~~~~_~~~ On hallltlat anel oi yearbullbull_ bull _

----

---

____ ______ ___

- - -

20 REPORT OF CO~IMISSIONFR OF INTERNAL llEVEKUE

EBtnte and (Jifl 1m rlaim~ le~eitled and di~po~ed of during the fi~ca ytar 1987

Oilt-lu elaimEstate-tpoundllt claims

Abeemellt AbatementReflilldRefund

N=_Nnm- Num-N=- Amann AmountAmount Amount

t Claims filed

OnhandJulyl1936 $1674 0JIl Ii) ~ 1139 IUIG $3 722 9ro ~2

= M _------shy----shyReoeied ___ _ ___ 7 lOt 182 49 $33 4411330864260~372 TOIl 34 I 217

Reopenod _________ 8113~1 bull __ _-_ --- -- ---- ---- _shy- shy

Total to be dshyposed 01 _______ om Il 12S 384 7~ 7143596 llI ~ 7031 COO 02 13 S4411

~

425 I 011amp07 7G 712781459 n 1036gt0 IB 211 Zi5l8OB~j~~t~~-_middot I 151 023 32 5532 ~ 506 zn J6 I 4 OJJ5 03 - shy ----

TotBl dilpd of 1017 2760911 OIl 712786991 1lOll ~~6 j2 31 ~~4 11 ~

OnbnndJlInl(j1~37 ___ ~ 336747367 15 S O~ 612176670 -shy - --shy - _----shyNo clni= tllltI o~lt-

MllSme( allClwlaquol __ ~ 189 M312 3JleStll~1 143869 2() 39~g Int~ret allowed___ ____ 27930014 -- shy -shy ----_ __ - - - shy ---shy 12921 20 -----shy -----shy --shy

~ ~

TClb[ mOtt almiddot lowed indudiogInteltCllt_______ bull __ rogt 2 376 [P() 01 10 ~H tlH 10 260 no ~6 M 69 OSB ~l

TOBACCO DIVIrUON-Collectious of tobacco taxes nmountcd to $552254145 for the fiscal year 1937 which represents the largest annual collection from ellis source since the first internal-revenue tnxes in 1862 muking the third consecutive yeur that these collections have exceeded all prflvious annual collections The colled-ions show an inerease of $51088417 or approximntely 10 pell~ent more than the eolleet-ions for 1936

Dpoundtailed allalysi8 of the tobacco taxes (Qllectrd d-orinv ihefiBcal years 1936 alld 1(37

Sou

Olgars (large)Class A ________ ___ ___ ___ _ ________ Class B ________ _ _ __ __ __________ Class C____ _ ____ _______ _________ Class D ______ _ __ ______ __________ ClassE__________ __ - shy _ shy ---- ---_shy 5967096 6947~07 9iJOIjn Id6Total ______ ____ _ ---shy - --_ J2 227 751 09 13 24 9~ 53 10192079lt1

Oigms(smalll _middot _______ OigarettosiargG)_ _______ __ ____ Cigiilettes (smpoundl11)_ _________ bull _ _______ __

Tnbaoxo manufactured ___________SuulI _____ ________ ___________ ----shy

Total _ _______ __ _____________

Llta( tobacco sold_ __ _________ bullbull

gig~~~ f~~~ -- ---- - Omud totaL ___________

In~rease or dOClelgte (-) 1

1937ro Pen~Amount

1

$696 144 83 $9041IMampI ~9 737 305 33 -10 I_1816amp61)18036754 162198 94

HS299 61i2iI2~35 785 53 ~835 477 amp2 31CJl3l U(10 81l7 05 412 49B 3T

_ 133 t13 93 1lGZl4-I111 0J7 H(532018 7St 45 10217 G5

ll Q476 nz ~OO Go 5J lO 735 77420 48~ 470 87

375218405o41l Tog BS M 037 ~H 1l 5646957_ --- G BOO 000 ~21 06$ 18 Sg _318 748 83 -_- 62 Ol~ 700 00 6169705017

7ga16 4T916M71 2 -W7 87 -131-16583639l 20l8 950 98 llll3lJ459

U13072 b6 1320240 J3954

51(ti8~IB~ 102MIIGIi2S39 552 254 14~ 22

REPORT OF COMMIS3IONER OF IKTERNAL REVENUE 21

The tax on small cigarettes amounted to $476027207 tnt incrense of $50540736 or 1Ll llercent over the previoufgt fiseal vcur and represents 862 pereent 0 the totnl tobllceo taxes eollected during the fiscnl vea

Tnlte were collccted on eigarettc papcrs and tnbes us follows 61571548 packuges of cigllrette pupers of domestic origin 17797240 pncknges of cigarette pllpers imported 65360100 tnbes of domestic origin und 150000 tubes impOltcd The totnl collections of toxes on cigarette pnpelB oml tubes affioImted to $1116377 II decrease of $165647 under the collections from this source during the preceding year Paekages of cigarette papers containing not more than 25 papers elleh are not ~ubject to the tnx During the nscul year there wcrc removed trOll the place of mllnufocture 2711554987 snch pnekllges lmd 800000 pncknges were imported 20429660 cigarette tubes were removed from the plnce of mllnnfllcture and were exempt from the tnx by renson of use by cigurette manufacturers

During the fiscal year 1733 permits were issued for the withdrawal of tobncco products tnx-free for the use of the United States These pcnnits covered 49540000 eigarettes (LJld 194353 pOImds oC manushyfactured tobncco

Nwmber 111 claims for Ihe relund and (Ibaleuromenl 01 tob~uo axB~ lor 1M redlgtmptl0n 01 cbacCD filamp~ and IQr drawback rueiv(d and diBpOBfd 01 dvrillfl Ole jiBeo YC(lr 1(37

I Relund I Redemption lpatumlll1t I unoollectible1 Drawbak

INnmmiddot-IMllOunIIN=-IAmoun~INUlllmiddot1 AmouutN-IAIDOO IN I Amo= bollt br belt

---I----i- shyOn band luly I 1Q3G_ ~I 141002651Receivoo bull _ IS 4 70s 42 I G88 1 237 lJI OOi Il6 61 jlg l~ 2D 1319l 00 22 557 66 Allowed _ ReJected bull _

J2 306 lO I 626 1 23~ 114 19 00 52 163 1621 91(1 ~ 31 ZI ~~L 30 3 1ll33 l4 lli2IJ oI 12 1S84~2 16 lll551______ 151

On band June30 11l31_ 3 I w~ 12 271 m47clOI

Iffl ~-nl ~ooImiddot~middot1711055 T5 _____ ~ 1716-78

In addltlon Inerest In the amenllt el717 wIU ulJowoo

The sum of $1239922 representing clnims allowed for redemption of stamps includcs the following Stamps whieh were rendered useless $845884 stamps for Which the owner alleged he hud no furshyther use $9324 und the vulue of stomps affixed to pncknges of tobacco products withdrawn from the market by the manufaeturer or importer $384714

Under the provisions of section 317 of the Turin Act of 1930 manushyfacturers of tobacco products wlthdrflw from their factoIies withollt the paymcnt of tax during the fisesl yenr 122070810 small cigarettes 10000 small rig-are 1500 large cigars and 1668 pounds of tobacelgt Jnd snuff which were delivered direct to vessels for use IlS sen stores beyond the jurisdiction of the internal-reveuue laws of the United States The tnx-free withdrawals of small cio-Icttes large cigars nnd tobneco ond snnfl for delivery to bouded tobl1-cCO sen storcs wnreshyhouses nmonntod to 60fj303~790 small cigarettes 12500 hugo cignrs and 37767 pounJs of tohacco and snuff Withdrilwals from bonded tohuccomiddotsCll stores wlLf(houses for delivery to vessels UIDouuted to

I 1

i

-----------

22 23 1tJPORT O~ CO~[lHSSIONER OF INTERN AL REVEKUE

603669090 smoll cigtlrebtes 11250 large eigaTs Hnd 36873 peurids of tobacco nnd snuff There are 19 sneh warehouses now in opera~on

BITUMINOUS COAL AKD SILiER TAX DIVISION-The BituminOllil Cool Act of 1937 approved April 26 1937 imposes nn exeise tox of 1 cent per ton on coal sold or otherwise disposed of and nn additional excise tax of 19f percent of the sale price (It the mine of coal disposed of by nonmembers of the Bitnminous Coal Code effective June 21 1937

Number oj claims lor refund and abaemenl Tec~ived ana di8pl~ed 0 under the Biloilnishy noUB Coal COTiservation Act 0 1)S6

6ru d TaxpaII abatemellli

~ OnhandI~y1 19~~ bull Recl3ived__ bullbullbullbullbull ReOllned __ Allowed_ bullbullbull __ bullbull ReJted bullbull On hand Iune - 30 1~37

Num- Amount Num- Amount -1--shy(5 iI32 5B8 02 6110 Sl(j2 656 Ob

1 ~2j 291870- 49 bullbull __ bullbullbullbull _bullbullbull __ bullbull bull __ bull bullbull _ bull 1363 331 890 00 bullbullbull_

~ W8 61 500 6t2655 Oli ~

Colle-cllrslh3leIIlltlnl~

Num- Amoum bull I $I 24 (02 2l3 681 li8

1 482 62(jl2 ~ 164 Xl 1 l24

-IT collectlhle I Total

NumIAIDountNllInl Amount n

- ---shyI1 fM II am $al5 27tI 2

2 t 18 II 1300 2~ MQ 18 __ bullbullbullbull 1 (8~ IJ

bullbull _ 104 2 fgtl6 OM 00 3 52 n 570 61327[02

--- _ --- ---- bullbull-- __ bullbull _1 ----------- -- ------- ---- ----------shy

The Silver PurchMe Act of 1934 imposes a tf1 equal to 50 percent of the net profit realized onthe transfer of an interest in silver bullion with certaiu 61emptions und rights of abatement Col1eetions of silver tax for the fiscal yellr 1937 umounted to $633712 as eompared with $685188 for 1936 There were 319 ILSsessment lists certified by the Commissioner

Ntlmber 0 clatms Jor rrJund and abatement oj 1M silver laz and redemption oj stamps - reeried ll1ld diBpoBed oj dllrino the fisca1llcar 1997

REPORT O~ COMMISSIONER OF INTERNAl REVENUE

flected principlllly in the manufaeturers exeise tnxes the taxes on telegrapb telephone eable and radio eommunications and facilities admiSSIOns electrical energy and the taxes on theprocessing of cocoshynut and other oiIa

SOUTO lncrolile or~romiddot1 dec~Igt (_)

Documentary stAmplt B~nrls nllnrlebtelnOllS capite] suclr iltsuos ete __ $2lt1gt2 60 42 $286511011 S48Q1l51 69C~Pllal stock sales or Il1llIslers _ _ 33 OM 77~ 14 31350 fin 4~ -1 7(H 200 gt5Salos ~r produce (Inture deli) __ __bullbull_ ~ ~43 ~~J J7 5 OOfi 8l3 70 2 12 Z71 33PIYug cards __ bullbull __ _ __ bullbullbull _

l~ ~os H 4 186 riJ~ ~ l2 8m- Qg_---shyT~ta- bullbullbull __ bull _ 68 304 6a7 37 15tlMi 623 73

O100m3fJrBrin~ __

g~I~d --- -- _1 Speci~IISCS _ bullbullbull_bullbull_ __ bullbullbull _ _

rotl bullbullbullbullbull_bullbull __ __ bull _-

AdUlterated butter __ _bullbullbullbull bull__ bull_ Ranc ted butt-erbullbull _ ___ ___ _ bull bull _ Mlred tlOIllbull bull __ bull __ _ bullbull __ __ __~ bull _ _ _ Fillcdcbeese bull _ ~- -- -- bullbullbull-shy

Totalbullbullbullbull _bullbull __ bull __

f~cJso - -_h bullbullbull_ Manuhcmmiddot t= (Tille lV llemiddoten 1932 omoltl~d) bullbull __ bullbull

Transportation of oil hy pipe lin bull __ __ __ Electrical energy__ bullbullbullbullbullbullbull bull bull _ TcI=apb telephono 081gt1 bull and radio ruO$l~ etc Lease(l wit eto IWpll anlt1telephon) bullbullbull SM-dePOSit bo _ ___ _ __

Tom __ _ _ bull bullbullbull

Adm~IOJl__ bull _ _ _ __ bullbullbull_bull _ Dues anl Initiation feesbullbull_ _ _bullbullbull __

lolal_ _ __ bullbullbull bull _

Pistols and tevoh-oll _--- --- ------- ---- --- - IN teul~s bull _ __ ___bullbull__ Delinquent unlr pealed las __ bullbull bullbull

Tom_ __ bull bullbullbullbullbullbull _ __ bull _bullbull _

Cooont ete olls prooessrd bull __bullbull __ _ _ arone petroleuID proSleltJ rellnelt1 etc bullbullbull _

56307D I 6795101 I 915l)[l~ 9571)15~G

1~JI~Ofl~ 131282857

2zltJ300401 2341~I~j

-1604113 Qlg 73 -gt 973 51 7 HXl g55 Ui~ 5P 6 1Of 7 H~(O _bullbull __ ______

16358~1 17lZ7H

3~9 030 335 31 q 7a3 995 (2

lJ57 17a 25 19 B05 6IJS 3S 1 292 738 27 I 11)7 409 b7

413 76(1 897 31 n 2H W5 87 35P(55233 2300II974 fJ9

I 4t19 6-2 2S 20397l437

66 681 562 03 14Q 100 4~ 2 3W 373llI 3 29i W 31

176 PH 01 (2 )(MljO

415 MS 267 20 (B7W788688 72 012 dl9 ampI

l7 II 176 +6 e 000 923 21

19740191 78 6 287 768 24

~

2 6211 016 3l 10084503

23 ~ll98 G7 26 an 900 02 282(86l35

W 6lt7 M 1 llYJ J80 05amp54 028 39 513 492 81

~271 57 1 _8lt 814 92

980926M

11IHlS1 51U1lS 8101264

14461123

7H 311 1 I1 H bull l L5

-1(840

7M81

tg 5(iZ- 41 lQ 4M (2

m5QJ~ampefand Abwrnenl Redlwpllon T~al

-

NnmshyN=- Amount N=-Awoun~

N=- AruouM Am~ ---- --------I----shy On hand luly 1 11lJ6_ bull ___ bullbull _____ $36(90IJ6I 12 11007 $7381l8Recelved ____________ ____ __ _____ bull( IU 72 125 a 7llbull6 23 16lll 77137Allowed _____ bullbullbullbull ~ _____________ _ bull __ bull bull 351136 10 2lll 01a 721 41 302

ReJ~cted ___ _ bullbull_______ bullbullbull __ _bullbull ( I lH1lS bull8 21 mM 305 Ili nlJ6611On halld JnDll Jo 11137_____ bull __ bull ___ _ 1 3Ul ill2 316 6 --1--shy ------I

JUI u~bull 00 I 11 4~7 781--l1li 5amp018 nIlQI08CI79 29 I8823Q 18 19117 1M 39 I ldJ 7~ 57 Sll4lk2i6 -200571 91NallltJol Firearms Acl_ _ - bullbull __ bullbull_ bull bullbullbullbullbull 5 JmiddotU 72 4 (l3 lIl -89079

TUtal _ __ _ __ bullbull _ _ _ __bullbullbullbull 28860177 08 30 Iiamp) 872 77 1 726 6115 6tI O~her mlseellunoollJ ecelpts bull __ _ bull _ bullbull ~

H 732 34 312~180 16 cV (6 Tolal ml3oclllWeollJ taxes _bullbullbullbullbull _ 38 8ltiO 072 5i ~1735l163b-6-1 71gt~ 562 7~

SALES TAX DIVISION-The work reInting to the monufaetmers ellcise taxes the taxes applicable to the transportation of oil by pipe line electliCflI energy telegrnph telephone cable nnd radio communishycations and facilitics safe deposit boxes admissions and dues pistols and re-mlvers the processing of coconut and other vegetahle ojs tllld the production nnd refining of crude petroleum documentary sttUllp taxes special occnplltionul taxes the tlues applicable to nnIeotics and the transfer of rnnchine gnns is eonducted by the Sales Tax Division

The yield from these sources during the fiseul year 1937 was $BI7middot 392636 an incrense of $78542563 over 1936 This merense is reshy

Jooludos l-aI~ of OO02S5~ en nI drInk $2555573 on cllk and 1168728 on 8ohl6 and hoati Includes ~xe of 717 0013 on Jewelry 119i1~894 OD candy S3ltl553ll-1 OJgt soft drln $8220W On cbck~

SBS-I89 on grape coneenrnle ~Dd ~ljSQ3 on aebts ~nd hosts

M anufadurer8 excise tares~The speeial field force conducting inshyvestigations under the supervision of tho Miseellanoons Tax Unit continued to prodnce excellent results in eOnn()ctlon with the investigashytion of tuxes applicablo to lubricatmg oil and gasoline automobiles tires and tubes furs jewelry mechallical refIigerators radios ond various other urticles the tax on the processing of eortain oils nnd the taxes on admissions and dues This force reported Cor asssssment

24 nEPOllT OY COMMISSIONER OF lXTERNAL REVENUE

a tot81 of $10957937 in delinquent or lldJitiolllllruunufacturers llnd miCellIUlOOUS oxcise taxes poualties und interest

The $75 eomption proVIdod for in the cuse of articles illudo of fur was repealod by section 810 of the ReTenuo Act of 1936 IUld the rata of tux llpplicablo to such articles vms reduced from 10 percent to 3 porcent of the sales price The reTenue deried from this source dur_ ing the fiscal yenr Hl37 amounted to $5919688 as eompared with $3321057 collcctod during 193)

Considerable attention has be6TI paid to cuses wherein attempts havo been marla to lloid maIlufllctnrers oxcise tuxes by effcctJng transfers between ufiilillwd companies and substlilltinl assessments oC additional tux have boen made in a number of such cases Scvorn producers woro prosocuted for ovading the tax on gasolinc convictions being obtuined and fines and sontenccs unposed

DocumelllarV Jtamp taxes-Tho docnmentary stnmp taxes includo those applicab1e to issues und trllIlsfers of bonds of corporations issues and trllIlsfers of stock Ilnd similar interests sulcs of produce or mer_ chandisc for futuro dclivery decds of comTeyance passago tickets and foreign insurance policics The amount of revenuo derived fro~ the documontary stamp taxes during the fiscal ycar 1937 exclusive of the tax on playing cards was $65099121 representing IlIl ineroaso of $938122 oVer H136

Plafinfl wrtk-lhore wore 77 manuflLcturers repackers or imshyporters of pluying cllrds rcgistered during tho fiscal year and there wore manufacturod rcpacked or imported a total of 39977142 packs

of cards as compared with 47941021 plwks of cards during 1936 Oleomaran~nei adulterated process or renovated butter-Investignshy

tions wore continue(l of cxtonsive violations of the Oleomurgarino Aet in New York Stato and thc New Engltmd States involving the manushyfacture of soYerul hundrod thousand pounds of a product which was sold as butter but found upon examinaJion to be colored oleomarshygarine Assessments of oleomalgurine tuxes were made as a rosult of investigation and comictions for violations of the law wore obtained in cases tried in tho courts

At the beginning of the year thore were 42 manufacturers of 0100shymargarine engagcd in busincsS lmd at the closc of the year only 36 During the fiscal YClr 16096 returns wero filed by munufaeturers and wholesale denIers in oleotlllLlgllrinc

Only ono registered nmnufacturer of adulterated butter IlIld lh-e manufacturers of process or renovated huttor were engagcd in business during the fiscal year

1fixed jlQUr-There wero 22 JUllkers packers or repackers of mLxed flour engaged in business during thc fiscnl year

Statoments showing the production and vithdrfLwals of olcomalshygorine renoYatod hutter all(~ mixcd flour are shown in tables 36 to 43 pllges 124 to 126 of this roport

Firearms-In llccoroallco with the requirements of tho National Firollrms Act thoro wcro rogistored v-ith tbe Bureau of Internal Revenue during the fiscal yonr 6549 liluchine guns and other fIrearms snbject to the provisions of the act nnd tlllnsfcrs of 14874 fircarms wore lIOoe through proper applicntions The total number of firoshynnnS registerod from July 20 1134 tho effective oate of the act to Jnne 30 ]037 was 37712 Colloctions of taxes under the National Fireurms Act (including tho special taxes) amounted to $4451

nEPORT OF COMMISSIONER OF INTERNAL REYENUE 25

Claims-Adjustmcut of claims hy this division is shown in the accompanying tlblc Interest amounting to $1265725 was allowcd for refunds and for the redemption of stamps comprlJed with $659488 ulloed in 1936

Number of claims TCCeiVed alld adjusted by the Sale~ Tax Diuitriol durill the fiscal year 1937

RefUnd AhateweIlt RlldemplioIl UIlcollooUbJe

CJeltII Nummiddot AmOUIl~ ~nmmiddot AmIlWl~ Knmmiddot Amount Nnmmiddot AmIluIltber be be her

-----f----I---I Sales 1BOS

OIl haIld JUly I lll31l bullbullbull 2015 $2i1l51~37 74 2 12i 1782604915 bullbullbull _ 2H $74111338Recelmiddotodbullbullbullbullbullbullbullbullbullbullbull __ 2707 11343365 47 3300 13 635310 06 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 32gt1 712 6SIlC2 ItltltlPCIlUd ISO lC371lW8 81 2S51amplC7 _ __ bullbull __ bullbull __ bullbullbullbullbull 2 31354 lIood __ 2922 2 767 96b 78 2 294 6885 23B 07 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 3158 631 658 01 Rejectedbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull I d3 2059114712 1051 720504845 bullbullbullbullbullbull _ _ 30 2 SIlO 03 OIl heIldJuIleW 1037bull 1amp11 4653500132160 7G5325876 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31~153~2160

MlscelleIlUOll stamp Oil halld July I 1036 M 48349t 06 2Ol 135181306 1332 ltltlG008 S5 12 2 00Il 1l Ucoolved bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 370 39853277 8M 67005550 3103 30198341 33111l589II01 RCltlpeull1L bullbullbullbullbullbullbullbull_ 5 2101460 1 3iR2O 14 811953 bullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowmLbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull u5 llS50871 268 117205746 2906 18118463 307111102t42 l~eJeclOd ampS li2J 71M 95 II-l 3M 392 59 568 4409-1872 1 700 OnhalldJulle301937bull 149 28167682 106 41486771 8S5 0044824 35 687320

Nareotl OnhandJlllyI19J6bull 11 4860 10 337512 12788 021 ltQQdv~d 112 32023 80 16183 61 33167 l4 6~61 lltollQlledbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lIowed 119 18300 37 10053 71 SUM 15 ai3ft UeJcwd _ 1 11M83 bullbull bull 2 2~28 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull On halld Juno 30 1037 3 3110 3 505 5871 I 7liO

Tolol claIm OnhandJllly1l93(1bullbull 30lIO 21I14llSO40 2337 917789500 1344 40982673 2ampS 7~68574 ]~rojCd bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 31amp9 lj74221~47 36841430552739 3IM 3023W08 3liOO878a5121 lltoopened bullbullbullbullbullbullbullbull _bullbullbull _ 185 105981447 82 28S1M327 14 89953 2 313M AlIowm bullbullbullbullbullbullbullbullbullbullbullbullbullbull 3270 2 83lJ (gtgt8 3~ 2 MY) 8001 35i 06 3067 181 5W 30 3 ~80 7112 746JjHrlcctcd_ bullbullbullbullbull__ bullbullbull __ 1 519 3011505490 1145 7559 4411H 570 44097500 31 2 59843 OIl hand June 30 1037 1 ~gl 4 OS5 30005 2151 8148131 52 SS5 0050005 SIS 100 3oi ll(J

Credit cases-At tho bcginnin~ of tho nsellI yoar thore wero on hand 5058 sales tax credit cases mTohing $3869661 During the fiscul year 13490 cases iuYolviug $8833633 were rcceived and 14599 -cuses involing $10586973 werc disposed of Of tItis numbor 12256 cases ilHohing $10226925 were ollowed whilo 2343 CtlSOS

in the aUlOunt of $360048 were rcject-ed At thc close of the fiscal year there wero on hlmd 3949 sulos tax credit cuses involving $21l6321

Offers in compromue---Qn July 1 1936 there wore on hllIld 3973 offers in compromise Ilggreglltmg $476683 which had- been sub~ mittcd in settlement of liabilities incurrcd in conncction with nrious miscelllnoous taxes Thero were 10461 offers aggregating $568744 receivcd 12076 offers in the nmount of $265335 accepted 737 offers amounting to $1l9059 rejected and 49 offers amounting to $277203 withdrawn during the fiseol ycur At tho closo of the fiscnl yeur there wore on hllnd 1572 offers Ilmounting to $383830 aWlliting additionul ovidence and consideration

Assessments-A to~ol of 81000021751 assessments representing 1064851 items was approved by the Commissioner which included original and additioDll1 assessments of all miscellaneous intornalshyreyenuo taxos except silver nnd social security taxes Included in tho list Were 46050 adoitioulli Ilssessruents resulting from oflice audit IlIld field investigation representing taxes of $82160515

243Ho-ll7---8

------

27 26 RErORT OF CO)fUISSIOSER 0- IltT1RNJ ll1WlXUE

The interest- fisscsscd find pailtl on the miscellaneous eli lists npprocd by the Oonmlbsioner amounted to $7341914 1

Field reports amd retlLlns-Tbere were OIl hund nC the beginning of the fiscol yeur 406 field repores covering udditiollul tuxes in the amoum of $1l448725 submitted in connection with vQrious rniseelmiddot laneous und suJeB taxes During the yeur 13092 field reports were received representing $21796707 odditionul taxes 12999 cxuulineJ (lnd closed representing toxes amounting to $26509566 Bud 499 reporu in the flmount of $0735866 Ilwoitillg additionol evidence There were n(J reports on hand which had not been reached lor eonshysideration In oddition to the foregoiug 548522 sales tax return~

in the amount of $535244077 were leceiycd md examined in the Bureuu during the fiscul yelU

CAPITAL STOCK TAX DIVISION-The Capital Stoek Tux Division is charged witll the administration of ehe wpieal stoek tux w11ich is a tax imposcd upon corporations COlTymg on or doing business during uny part of a tuxable year I1nd is measured by tbl adjusted declared value of the CHpitul tock

The collections of capital stock tux dUling the tisea Jear omounted to $137499216 on increase of Ilpplo-irnotlly 45 peIcent ovcr the collections for 1936 The Rewoue Act of 1935 (us omended by tho Revenue Act of 1J0(3) allowed corporuLion in their capital stock tllX leturns duo in July 1936 to redeclnre the vulue of tLeir capital stock as of tho close of their last income-tllx taxable yel1r which in the case of organizations opellltiug on (l cl~lendor year basis is Derember 31 193i This privilege combmed with Iln nlC1ellse in the rute uf excess profits tux applying with rcspect to this capital stock dcclamshytion and to colendar year 1936 incomes together wih the prospect of inoreased future earnings resulting from improvement in business conditions couscd a substantiul increasc in capital stock t3 collections for thEl fiscaJ yeor 1937

During the ycor returns wcre reeeived as follows 425999 tuxable nnd 1314]0 Ill)ntaxlible domestie corpolfttioll mturns lind 393 fnxable Ilnd 504 uontOXtlble foreign oorporntion rcturns a total of 558306 As 11 result 01 the retuTUs ludited during the fiseal year 17367 ussesSshyments were made immiddotolving udditioual t-ox in fbe lIlliount of $1661601 as compureJ with 5908 udditionul IlSSCSsmeuts inYoh-ing a lotlll of $1101721 mfde lor the fiscal yelU HJ3G

M m(ter oC nlttmin-sl~tlvo con~~niem (b~ 8~1~ r~ DI1lod Il~tl gte=e~S bedllJQ claio a~d ill~ Q( ~rl-ltrnlO ~nltl Ilf on oJlor5 in Cltl((JDwmLl lor (t lsl51e Ta~ DIi15Jon tho TobllCOODivi8lonand Ue CDiI~1 Stock T~~ Divllon

Number 01 (apia stDck t(l~ clGi1Jl~ recdred awl di~poud ltgt1 Jurino1997

Clotlm

Retund Ab~le11lent UnCOIIrllbl ToLaI

N1Iw Amount Nurnmiddot

-mount N=shy AmOll~~

----Nnmmiddot

Amount

On hand In17 I 1936_- Rl~ed bullbull_bullbullbullbull __ bullbullbull___ RNnd __ bull __ bullbull _ _bullbull Allod_ bullbullbull ___ bullbullbull _bullbull _ ReJ~cted bull ___ bullbullbullbull __ ____ On lIand lu06 3U 7 __ bullbull

5 70

48(r1I 19~

3i8

11amp1 gtH 22 2~la006-8~

1110737 1M lfi~ 7ll

2 1~1 lJl 10 lOOOOOA1

m I IIlI gt0

-- shy$31 ro1middot 17 23lt ago 26

3 ~lg Tl [Jr 1~[I la 1l7 3N 82 n ~os 18

- shy

~

l377

iiszshy

~~O3 73 0 n

~~ro~-

81amp7fo 4654 8

S185 M

7 xI t51

11118 700 31 2 748 8lIl ampI

NIl46-IO M7~34W

ZD8105~7 19 ftloeo

RBrORT OF COMzoIISSIOKER OF IXTERNAL REVE1UE

PllOCEssnG TA( DlI~roN-The adjustment of dUIIIlS fOr refund or poytnent uuthorizod under Titles IV and VII of the Revenne Act of 1~Rf) iR administP-TPd by the Procesfioing Tllx Division

Section 601 of Title IV reenoeted certoin provisions 01 the Agrieul_ tmal Adjnst-Incnt Act for tho purpose of allowing relunds in accordance therewit-L in CllSes where thE dEJiven fOl ehnritllble distribution or us()~ or tho cxpotation or tho mllnufll~ture of large eottou bagli 01 the decrcose in the rate of proccssing tax took plilce prlor to Janushyf1ry fl 1036

Seetion 602 01 Title IV authorizes the ptlyment to any person who- ut the fint mUllIont ul JllllUUlY 6 1936 held lor sole or othcr disposi_ iion (including manufacturing or fUIthor processing) any nrHcle processed wholly or in chief vulue from II commodity subject to tbe processing tflX imposed uuder the Agriculturul Adjustment Aet This payrullnt sunU be in on olll0l-nt equal to the proce~sing tax which would hove b(len pflyable with respect to the commoditv from whieh tile artidewas procesed if it had been procesed on JllnmlY 5 I936~ but not in excess of (I) the llolll011nt of thfl hlllOlt1l of the tgtlx with resped to the article whieh woos shifted to t-he claimallt iu the prieeh~ ]lwd for the fllticlo and to tho e~Itent thot the clrJimuIlt ~as not received und is not entitlcd to receivc reimbursement for sueh burdenshyfrum the proc~ssor or other vendor and not in exccss of (2) the amount of that part of the burden of toe til applicable to the urtic1es held on January 6 1930 which the clulruant has not passed on tq his veudees and hfs not included in the sale priee of suell artie-Ie

Title VII of the Reyenue Act of 10aO l~utll(-lizc~ U rdund to I1ny person who poid or from whom there wos collect-ed a tax imposed unlleI the- Agrieulturtll Adjustment Act provid(d the cluHnantshyestablishes (1) that he bore the burden 01 the t1rnount of such tax lIud did not shift it to others 01 (2) tJJOt he ropaid uneonditionally sueh amount to his vendees who bore the burden thereol

The Processing Tux Division is also eonccrned with the adjustmentshyof chims for Overpaymont of tux or for tho redemption of unused stamps in respect of the tDXes imposed nnder the Cotton Act approved April 21 1934 tho Tobl1cco Act approved June 28 1934 illld the Potnto Aet of 1035 approvld August 211935

Proce8sillr-tlz clai1n8 receied Grid di~pOMd 01 dudnO tile ji8cal Ilear 1987

On band luly I 1ll3ll Rewl~ed Reopentlt

NUmbltr uuvnn( -OO1lot gtnmller I AnlU1IO

Section 001_bullbullbullbullbullbullbull bull _ 27 ~76 $gti 660 737 18 1140ll 31W

II002e~j~ I 13Q~ $3JB771184 TitIeVIL_ bull _ bullbullbull __ _bullbull _ _ Stlction 002bullbullbullbull __ bullbullbullbullbullbullbullbull __bullbullbullbullbullbullbull _ _

3CbulllBgg66 R~ WII812ampl Abat~mtbullbullbullbull bullbull 29 I04aoo~8 ~ 011 jJ300llld~1 _bullbullbullCottoo AcL bullbull bullbull __ bullbullbull f4 ~ 117 9lt 712653lt0 __ bullbull __ bullbullbullbullbullbullbullbullbull TobaCoAotbullbullbull bull _ 1102 6465093 M 23 371 80 1 llO 312 617Potato AcL_ bullbullbullbullbull_bull __ bullbullbullbull __ bull _ 21266192 1 24oa Otb~cJalD1 __ bull ~mo 337OI3UI3tl 6J7lII _ _bullbullbullbullbull bullbullbull _121Q 203S$ZJll60 _ bull bull _ __ _bullbull __ ----~----

Total_bullbull _ 62111 34187122727 287~12Ml1I8 14808 32il~l8B11

28 m[OltT OJlt GOMiHSSIONER 01 INTERNAL REVENUE

Proeuillo-iru claillu received and diepoecd of during Ike fiscal Jea 19S7-CoD

AlIooo leJected IODhlldlDD~Jl)lll17

ImiddotUlDbar Amount Number ~moDI

$48711269 11 437~07~9amp

7020026 SOOHS31

69 nll fi2 25O1H]9S

i711~

tliZ ampll li56 72

(930774513

Number AmoUilt

~ rHOO1~

IB ~~8 IIllCr7ntll 8 721 ~2stIOJltamp

_ -shy - _ _shy -shy -_ ---shy 71m14

815111 -_ _----shy -shy ----------shy

3400 57618651811

30 i00 1130 735 8Damp 73

f)ec1OD 001 bullbull_____ bull___ __ bullbull 5ectiOD 602bullbull_bullbullbullbullbull __ bullbull - bullbull Tit18 vn ______ ___ _ Abatement bull _bullbull _______ Cotton Actbullbull ________ bull____ Tobacco Act ______ bullbullbull __ bullbull Potato Act __ _______ ---shyOther cl6imlbull ___ bullbullbullbull __ bullbull

Total _______ ____ bull

211 ~Jl

13~21 M

H3ampO

$l 827202 61 2 Uamp 1110 W mIISl~

U~H

1181 31 8 13411j JJOIZl

8 317 ~7(ll~

23CI2I 8200 ~

~bull2-1742

8~91V

SOCIAL SECURITY DIVISION-The ~uxcs imposed under Title VIII of the SoCilLl Security Act wllich rcl6~es to on income tax on employees nnd nn excise tnx on cmployers ond ~he taxes imposed under the ClLrricrs Taxing Act approved Augus~ 29 1935 flJe administered by the Social Security Dlvision

Title VIII relntos to ~llxes wi~h resped to employment and imposes IlD income tax OJ employees ond llU excise tax on employers Eoch tax il bused on the wuampes piid to the employees except os to certuin services excepted by tile net The rote for eoeh tax levied under Title VIII is llercent of thewlLgcs for the yemS 1037 1938 ond 1939 Tho income ~ox on tho wages of the employees is ithbeld by the cmployer

The employees tax is collected by employers by deducting thc ~ax from the woges when tllCy are pnid Thus employers pay bo~h the employees ~ux und employers tax to thc collector leportin their liability 011 monthly tnx returllS

Collections dU1ing the fiscal year amounted to $207339091 There were filed in coHectors offices during the fiscal year 59701tH returns

Each employer and employee subject to Title VIII is required to mnke applicotlOn on VTOscribcd onns for 0 social seeurity number to be used os on oid in Identifying tD-poyers and their accounts The plon for registrotion wos workcd out in cooperation with the Sociul Security Boord lind the Post Offico Deportment with which agencies the applicationshlLve been filcd Illld by which the numbers have heen assigncd

Employers subject to Title VIII nre required middotto file information returns showing the omount of toxoble wages paid to ellch employee Upon completion of tbe audit thereof these returns ore made lwoiloble to the Boord in order that tho luges pllid to eoch employee may be credited to his account for U50 in the computation of the old-age benefits under Title II of the Soeiul Security Act to which be -illloler become entiUed The first information returns coered the period JanullrY 1 1937 through June 30 1937 nnd were not due until after the close of the fisclll yOILr Collectors offices received approximately 30000 employers inforlllation returns for employees who died or who attained lLge of 65 during the fiscal yenr

GaTTier8 Taxifll Act-Collections nnder the Carriers Tuxing Act opproYed August 20 1935 omounted to $286904 during the fiscol

lt -

ILEPORT OF COMlIISSJOlln OF IKTER~AL REniUE 29

yenT There were filed in collectors offices during the yenr 11401 reWllls under this act

Collections of the tux from more thnn 400 taxpayers WIIS enjoined by the United Stotes District Court for the District of Columbia at tho time of the first due date June 30 1936 All of the elllSS I milshyroads llnd 0 number of their subsidiories joined in this suit and us a result collcctions under the aet were greatly restricted

RuulllJ of fhe ealllintllwlI and audit of Ow returnl auntlO the Mrol year 1957

I I CriD Un

nnd Cl pIc)middot llU

Elnplcytil rcptlgtlollDI~

lIn lll

0 Ia n July I IIl3ll______ _ _ _

=i~~_I~_~~~~_-~-_---------------

l-llbtr ~ ~~~~~ ~~~~

1622 14amp8

Nltlbtr ~ I~~~~~~ ~~

OGM IlMl

aD hand Iune 30 IIl37__ M

An analy8is of claims rueivea and disposed of for rrfulld and abalelll~l durintJ 11 jiscalycar 1JJ7

]tund I Abatemenl

__________~ II NmiJ~r I Anwunt ulllbcr I Amount

Clrrlorll tu nnd employees laIon blnd )uly I IIl3ll bull__ bull _ Hooolvd Allowodbull __

bull __

bull _____bull _

7 $381052 535 $1000591613 264992

Rolcu~d__ bullbull On h~nd Juno 30 1g31_ bull

_______________ _ _

7 __ _

3811l52 __

~11 I~

9523723861 3611 21

Employee fOpltontaliv tn00 bond J Illy I 1936_bullbull __ bullbull _ _ bull bullbullbull bull bull__ bull bullbullbullbullbull __ lteeclvndbull _ _ __ IIl2 2 361 59 11 33 66 Allowel bullbull _ 118 147289 3 45P27 nelctcd _ _ _ bull _ 7 2CZ33 B n-131 On lInd June 30 1937____________ 67 ll86 3i bull_ _

The nct of Angust 29 1935 wbicb would haYe terminated Fch~uory 281937 was e~-tended to JUDe 30 1938 by Public Rcsoluuoll No tI oo-enty-fifth Congrcsi This oct us extcnded wns rcpeoled by the Cnrriers Tu-ing Act of 1937 approYed June 291937 T1Jis ad proshyvided for income tux upon the eompensal-ion received by elnplo)ccs and employees representotimiddotes ot the rnle of 2 percent lind 5M per~ ccmt respectively for the cA1endar years 1937 1938 ond H13tl It 0150 providcs for fln excisOl tox on cainers equal to 2 percent of the compensation pllid its employees Tbese tD-es ure eflective beginning Jlllllry 1 1937 and apply only to so much of the compensation llS is not in excess of $300 per montb The income tax on employees is deducted from their wages by tbe employer

ALCOHOL TAX UNIT

The Liquor Tux Administration Act of June 26 193G lDado lCceSshysary a cOllsidcruble number of chonges in regulotions coneellliul tllC production and distribution of distilled spiIiLs wincs lllld beel

REPORT O COMMISSIONER OF INTERKAL REVENUE 3130 REPORT OF COlHnSSIONER OJ I~TERNAL llBVENUE

Among the more important changes made by the statute are the provislOlls for the removal of distilled 5pirits from distillery cistern Tooms without being entered into It warehouse the production and fortification of wine from frnits and berries and the production of -vermouth on bonded winery premises

Collections of the liquor taxes llmounted to $594245086 in the poundSeal year 1937 as eompored ith $505464037 ill 1936 Dn increase (If $88781049 Toxes collected from distilled spirits constituted 511 percent of the total in 1937 compllJed with 487 percent in the preshyvious year Of the total liquor toxes collected $303556996 came from distilled spirits $9103990 came trom ines find $281584100 came rom fermented mult liquOIS In compoling the yield from the excise ttlXes ou liquors (see toble 1 pp 43 to 75 for taxes grouped under this heading) it is found that the lorgest inercose was from -distillcd spu-its for which eolleetions increused 235 percent oyer the previous fiscnl yeor The collections of excise tux on fermented mult liquors inereosed 134 percent While the ratcs of tax on wines were reduced 50 percent by the act of JtffiO 2o 1936 oetnnl collections of tax on incs decreilsed 332 percent

On June 30 1937 the following legitimate producers or distributors (If alcohol und ulcoholie beverages or users of tux-free ulcohol were tmdcr the supervision of the Alcohol Tax Unit

NubDistillcriesAlcohol ~_~ ~_----- 40Brandy _~ 141 All other - -- - - --shy 143

WarehoussAlcohol ----shy 67 Internalmiddotrevenue bonded warehouses _ 208

wineries ~ ~ - -_ --- --- - -- - - --- -- - ---- 1122Bondcd wine storerOOill8 --- - ~- -- --- UO Breweries - - --- ---- - -- - -- --- 703 Rectifying plaut8 - - - - -- - - -- - --- - --- - --- ~- --- 312

Vllolesale liquor dealers - --- - - -- -- --- 5450Wholesale malt liquor dealcrs - __ -- -- 12533Denaturing- plants - - --- -- - -- 40 Bonded dealers in specially delllJtured alcohoL ~ 61 Bonded IIlllnufaeturers using specially denltured alcohoL _ 4 228 Jlospitals laboratories and educational institutions using- tax-free

alcohoL_ ___ ___ _____ ______ __ __ __ ___ ____ _ ___ _ G 120

PROCEDUR~ DlVISION-This didsion is responsible for plllnning and developing procedure for the Alcohol Tltx Unit lUld coordinoting the proccdure of the helHlquarters office with thut of tbe various Offices of thc district snpenisors and direetin~ the examinlttion of the audit of bonded i1ccounts made bv the orious field offices of the Unit It is charged olso with the udministration of legulutions reloting to the bottes outhorized hy law for use in the sale ef liquor lit retl1il iJnd thc udministrative supenision of the Statisticlll Scetion

Certiflcl1to of tax pnyment on wllter-murked pl1per WIlS odopted to be uscd by collectors of internul revenue IlS 0 receipt for the pl1yment of the intcll1ul-revenue tox on distilled spirits to be shipped in tonk cllrs Thc usc of the new eertificllte of tux poyment minimizes the possibility of its remoynl from tank Cl1rs lind reuse on tunk curs of untllx-pnid distaled Spilits

A special proceduro wns providcd fo Pnerto Rico undcr which strip stnTn]1s must be purchased in Puelto Rico from the internlll revenue

stomp deputy upon approval by the collector of customs aud shipshyments of distilled spirits to the Unitcd Stutes inspected by tbe collector of customs in Puerte Rico prior to thcir releuse

The Liquor Tox Administration Act umended section 3318 of the Revised Statutes hich prescribed the details of the records to be kept by rectifiers and wholesoe liquor deulers of distilled spirits received and disposed of by them ond outhorized the Commissioner to require the recerds to be kept in such fenn ond in snch place us he deemed desimble There were prescribed simpler 3Ild more practicable methods of keeping these records

Statistics-The Stutisticltl Section compiles und anillyzes dltta regurding (1) the enforccment uctivities of the Alcohol Tnx Unit and (2) the operations of plllnts uud permittees under the supervision and control of thc Unit bile these data nre compiled primarily for administmtive purposes sneh informntion as muy regulurly be Illllde ayuiluble for public distribntion is prepuled for monthly and nnnllol releoses In order thot current informution might be furnished prompty speeio armngements were made to issue monthly preshyliminury informution (prior to undit of reports) regarding fennented filtH liquors industriol find denuturcd alcohol lind distilled spirits

Industrial and denaiured okohol-OveI 223000000 proof gallons of industrial Illcohol were produced during the fiseul yeur 1937 which WllS more thun tbe qUllntity produced in uny previous fiscul yeor Of the denntmed Illcohol produced apprmdmotely 22000000 wme gallons were complctely denutmed and 80000000 wine gallons wcrc spcciolly denlltured This compares with approximately 36500000 winc gullons of completely denutUled Ilnd 65000000 wine gallons of specilllly dcnntUlcd ulcohol produced during the preceding fiscnl yeur

D~stilled spirits -The total prodnction of whisky brl1ndy rum gin tlJld other distilled spirits in 1937 was almost 259000000 tax gallons which was slightly in excess of the total production in 1936 13mndy production totuled upproximntely 12450000 tax gallons which WllS over 7500000 tax gllllons less than in 1936 The prodnction of spirits other thall hisky rum gin or broudy which totuled upproxllnutely 13250000 tux gl1Uons was increllsed by about 11500000 tax gallons which lllrgely rcflccts the production Ilt distilleries of high-proof spirits amputhorized under the Liquor Tax Administlfltlou Act ef June 26 1936 Wbisky production was llppoxirnlltely 223500000 tax gollons which i11most equoled the prodnetIOn of 1936 Stocks of aged whisky nre mounting rupidly On Junc 30 1936 thc stocks of whisky 2 yeuffi old or older were 21173777 tax gallons whereas on Junc 30 1937 similar stocks amonnted to 62606331 tax gnllons

Spirits withdralwn fiom disiillery cistern rooms for tax paymentshyUnder authority of the Liquor Tax Administmtion Act of June 26 1936 withdmwals of distilled spirits for tax puymGut are pcrmitted in poekj~ges and tank cars direct from distillery cis bern room nnd in tunk cars from the mternoJ revenuc bondcd warehouses During the fiscul yeor tax-pllid withdrawuls dircct from distilleries wore as follows In packages 3476 gullons in tank cum 3550000 gl111uns During ~he ycor 1544740 gulloHs were ithdll1wn tl1x-pfl-id in tank curs from mterlll11 revcnue bouded warchouses Sec table 62 for withdrnwnls

32 REPOllT O- CO~glISSIOgtER OF JKTlmNAL REVEXUE

from internul revenue bonded wllrchouses in Cll5es und table 61 for totul tux-pnid withdrawuls

Fermented malt liquar-ApproimnLcly 58750000 barrels or for mentcd muIt liquors were produced during the fiscul yellr This figure is still 11 percent helow tho pank proprohibition yoar but -roprosonts lUI iunIoase iu production of ulmost 7000000 burrels oor the preceding fiscul ycur

Wine-Tho production of still wino wus opproximatcly 48850000 gnllolls less than in 1936 VvLilo tho Fodeml oxciso tux rate on till wines IllS cut by 50 percent in tho Liquor Tux Admiuistmtion Act of Juno 2G 1936 tllx-puid middotithdmwll1s increased over 14500000 gnllons 01 31 pcrcent

EiloOnCE~nJNT DIV1510K-Thc activitics oC the EnCorccmcnt Divishysion includo the investiglltion detection nnd lrovention of willful and fmudulcnt violntions of the internal-revenuo aws relating to distilled spirits illes und fennented malt liquors

During the fiscul yellr Hl142 stills were soized huying an aggregate mush cupucity of 2709749 gullons und in cennection therewith 123G5224 gullons of mush were seized nlld dcstroyed The invcstishygutor3 llso seized 476521 gull0I1s of spirits und 44G3 automobiles und trucks The totul uppraised valuo of the property seized Ilmounted to $3OG53GO A totul of 29477 persons wero urrested for Fedeml liquor Inw violutions Tbere were G95 lIllljor conspirucy cases initishyMed IUHI investiguted during tho fiscul yelLr Thore were 2014 dcfolldullts convicted in 3IG conspimcy CllSCS terminated by court action involving wuny of themiddot most notorious rueketeers in tho illicitshyliquor tlllHic

rho ltlw-muteriuls program wus continucd with good eITect and mnlly distributors of Ill muteriuls woro apprehended for thc violution of Bureuu regulutions

Helurns wero filod during tho yeur by more thun 5000 husiness concorns hnudling ru muterials und over 1350 distributors of donntured ulcohoL

Tho I)urdon und Parolo Section of tho Enlorcoment Division exuIll-middot ines records uud reports und prepures ubstructs oC fuets on all upplieushytions lor Executivo clemency (pardon COnlll1utution of seutenee and romission of fine) und petitions for plrole of persons convicted of violutions of the internal~revenue luws roluting to the truffie in disshytilled spirits During the fiselll yell1 2tlG applicutions for purdon nnd 4991 applicutions for plllole wcre exumined und reports suhshymilted A totul of 298 upplieutions Cor plndon und 4480 upplieutions for Jlnrolo wcre received

IIEIn INSPECTION DIVISloN-Thero uro 15 fiold districbs under the suporvision of tho Field Inspection Division which examines upplicllshytions for tho ostablishment of industriuJmiddotulcohol plunts ulcohol bonded wnrobolises Ilnd denuturing plllnts roetiCying plllnts distilleries Ilnd intAlrllul-roenue bondod wurehouses llnd rees quulifying docushymonts submitted in eOImcclion th tho estnblishment of brewericg flIld winerics

~fillly chunges wero mude in the estnblished plunts during the fiscul yenr requiring cxuminutions of tho plltts plans und other documonts submittod in eonnection ith such ellllnges Tho totul number oC

~

REPORT OF COM1l1ISSIOKER OF INTERXAL REVENUE 33

Such examinations inQluding those covering 374 new pllillts wns 19830

Ficld inspectors isited all producing llDd procossing plants throughshyout the Umtod Stutes to determino thut Bureau poliey nnd the teehshynicul requirements oC governing luw and rogulntions woro being -compliod with und that adequlLte supervision wus being muintained by inspoctors und storekeeper-guugers opemttng undor 10cl11 district supervisors A totul oC G2338 inspeetions oC pllUlts and pennittees wero mado during this period by district inspectors

LABOHATOHY DIlSlON-Tho Lubomtory Division eomprises 0 censhytrnl lubomtory in WlLshington D C und 14 brunch laborutories locuted throughout tho eountry These luborutories porConn all oC the ehomiCill work for the Bureau oC Internul Rovenue und Burean oC N urcotics During Ute pust yeur the division hus renderod substunshytiul uid to Foderul Alcohol Administrution Procurement Division Bureuu oC Customs und tho Socrot Seniee

During t110 fisenl yeur 75005 sumples were exumined in tho hranch luborutories us eompured with 73831 for the preious fiscal year The mujor purt oC the sumples exumined were distillod spirits fershymentod liquors mushcs denutured ulcohol toilet prepurations medicshyinnl prepurations fluvoring extracts rectified products und narcotic drugs

The Yllshington hlbomtory examined 8880 sumples during the fisenl yelLl as compared with 11398 during tho provious fiscul yeur The Corlllulus oC ItIl propullltions ond procosses using (lenutured ulcoshyhoi 010 submitted to the luboratory ut Washington D C Cor review nnd approvlll beCorojlermits nre issued hy the district supervisors for the wlthdmwal oC uleohol Oleomnrgarine mixed fiour filled eheese aduIteruted butter ete which fire subjeet to internnJ-rovenue taxes are ClXulllined in the Wushington laborntory

The effoct of ouk chips on whisky hus been studied und udvanees mude in expluining Ilnd detecting their effect on spirits Simihlrly u compurutlve study is heing made oC whisl-y stored in ~ew ehorred ouk puekogos unehMrell nnd reused poekages

The hlborutory stuIT hus examined reports oC Ilttompts to recover potnble uleobol Clom completely denatured ulcohol Corniulns Nos 11 12 nnd 13 No euse hus eome to its attention in which potuble olcoshyhoI hus been recovered Crom these Cormulus The jllboratory hus ~ono Meud in its seurch Cor deuuturants und in the event the present formulas fuil will be ublo to offer now and stronger Co~middotmulus The objeetive oC this progrfllll is 10 obtuin Il COllIlulu wflich when mado up will produee un ulcohol which cunnot be economicully denned and which will be more genornlly suited to industriul uses

Tlle Norcotie Section oC this division hus revised und- improved a method for idontifiCl1tion of murihuunu Legisllltion is now beCore Congress to control tho growth and lise oC this pllUlt

AUDIT DIY1BIOX-This division condncts the plllut operution tu~ accounting rusessment cluim and eompromiso work of the headshyqnarters office oC tho Alcohol Tux Unit It supenses generuUy the work relilting to the mauuCaeture storage tax payment sllle MId use oC uleohol denatured ulcohol distilled spirits oC nil kinds wines und

---------------- ------

--------------------

----

-------- ----------------

34 REPORT- OF COMMISSIONER OF INTbRNAL REVENUE

beer and administers the provisions of the internal-revenue Illwe ana the reguilltieus pertaining thereto _

The work relating to the operations flIld tTlmS(lctiollB of distilleries alcohol plants bonded warehouses denaturing plant-s breweries wineries rectifying pilluts (lnd other estnbliBlunents 11t wbleb liqnOT8 are sold or used are under-supervision also of this diyjsionshy

Assessments--During the fiscal yenr 10666 reports of violations of the internul-revenue lllWS pertDining to flleobolic liquors by illicit operators and 1259 reports of violations by estnblished pIn-Hts and qualified delllcrs were receiyed from the field offiees ond IHldited and the tox liabilities disclosed thereby were assessed inelnding ad valorem penalties Thcre were olso eertified to the Commissioner for 8ssessmiddot ment 44549 items totaling $8G23743 listed in the Bureou find 181600 items oggregating $5708G121 listed by collectltJrs

Number of claim8 received and di8poud 01 by tnt Audit Diu~ion dUJilg lhe ji~co year 191~

Rlcm lshy Ah8l~_ Uocolmiddot[i~u 01 Tala unouotfeluoltl

leltlI~I~ment s~amps

Number NumberNumber Number lmb i 913 $6 912 d-L U 2318 I 70~00 bsu( July I III3L __ bullbullbullbullbullbullbullbull 12i6

25(J7 1976Q421H 29800 2~ 007 8amp1 ioRoreind uurl w~r bullbull__bull _____ 3 J2l

Tols1 bullbullbull __ bullbullbull _____________ 4515 3812 n 01042( 89shy48~8 ~835 21H4 ~~ -------shy

Allowed_ bull ______________ bullbullbullbull__ bullbullbullbull 31 q2l la28amp 213 Xoa905 3312 ~B2Il38i9 m ~ 2 ampi~ 4617400 ilJ RJrll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 00 ~O7

00 ~Ou bsnd JllIIe ~O 1937____ _bullbull __ bullbull __ bullbull m 13 704 803 814Uo I ~n

35812 3161042689shyTotal __ bull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull 4601 4698 4 BJ5 21 47~

Offers in clJmpromise-At the heginning of the fiscol year there were on hand 2724 offers in eompromise uggregating $115282 Durshythe yeur 45585 offers amounting to $691634 were reeeived of which 662 were forwl11ded to the Department of Jnstice and 1696 were returned to the field offiees During the year 40373 offers aggregating $563887 were accepted and 4850 totaling $115518 were rejected leaving 728 offers on hond at the end of the fiscal year 1937

ALCOHOL TAX SECTION OF THE OFFICE OF THE GENERAL COUNSELshyThis section handles the legal work arismg in conneetion with the administmtion ilnd enforeement of the internal-revenue liquor laws The work includes the preparation of opinions und briefs relating to assessment collection abutement and refnnd of liqnor toxes and penalties compromise of ehil and criminalliobilities und the remisshysion or mitigation of forpoundejt-ures The section prepares citations to revoke industrial llnd denatured alcohol permIts eonduct permit hearings l1lld reviews revocat-ion records Jt assists the Deportment of Justice in connection wit-h civil lUld criminlll cuses urising nnder the intcrnul-revenne liquor laws gives legrd advice to the Deputy Commissioner of the Alcohol Tux Unit- Jistriet supenisors and other officials on questions involving illtr-rpreta1ioll or construction of said laws ulld reViews all correspondence prepared in the Alcohol Tax Unit involving leglll questions

Work performed by this soction in Washington and in the field included prepamlion of G357 memoflIudu 215 briefs 4305 opinions

~~ 1 _~lt)i~iI~

REPURT OF COlo-IMISSIOKER OF INTERNAL REYENUE 35

69 parole coses 302 libels nnd 36 indictments Tbcre were 7390 case reports 182 elaims of over $5000 elwh and 45891 compromise ellses reviewed In addition 183 revocation cases were haudlcd and 68) petitions far rcmission Or mitigation of forfeitures were examined and finally pilssed upon

WORKS PROGRESS ADMINISTRATION PROJECTS

The orks Progress Administration projcets administered by the Bureau of Internal Revenue are under the supervision of the Accormts and Collections Unit the Income Tax Uuit dud t-he Alcohol Tax Unit The expenses of these projects are paid from alloc3t-ed funds made available by the arks Progress Administ-rfit-ion Ilnd the workshyers were recruited and employed ill ficcordfince with the regulations of the Works Progress Administration and the Ulli~ed St-Dtes Employshyment Service of the Department of Ll~bor

Beginning July 1 1936 and con tinning through Tune W 1937 a IISurvey of nllscelluneous taxes WfiS conducted in tbc field collcction service of the Bureau This project WfiS cl1rricd on under the dlrecshytion of the colleetors of internal rev~nlle in 21 of thc collection disshytrict-s in the United States and involved all intensive canvass to effect the colleetion of delinqnent Illld deficient stllIllP tuxes and taxcs on sporting goods cosmetics cllpital stoek cllndr auto pl~rts admi SlOns and dues tires undo tubes matches fIldi06 electric refrigerators jewelry und furs The nwnber of persons employod in this project overaged ilpproximately 1550 weekly During the fiscal year 1937 $10281087 of miscellaneous tttxes were assessed or recommended for fssessment ond actual colleetions totaled $6457G61 The salories and operating expenses connected with this project amounted to $1890948

The Income Tax Unit project wus conducted in 28 field divisions During the fiscal year 1937 employecs fttached to that project handled 8G398 returns Of these returns 60716 were accepted os filed and 23212 additional Jssessments flld 2470 ovemssessments wcre reeomshymended Dcfiltiflncies amounting to $1788087 and ovcrasscssment~lt amounting to $128424 were recommended Agreements were securcd ~overiug $1329711 of the total deficiencies recommcnded The total cost of this project ftmounted to $669861 during the fiseltl year 1937

The progrum of retail liquor dealers inspections inongurated September 1 1935 in various cities throughont the United States Wus contimled throughout the fiscal year 1937 The genelal purposeshyof these inspections is to see that retuil liquor dealers comply wjth the requirements of law fiS it relates to their business As a resnlt of these Inspeetions 39916 dealers were found violating the intcrnnlshyrevonue liquor statutes during the fiscul yeill 1937 ThemiddottotDI addishytionDI revenue collected under this project dnring the fiscal year 1931 amounted to $713704 and the totfil cost amounted t-o $1003580

TECHNICAL STAFF

The settlement of ta~ cases has been conducted for wany yellrs by an independent agency at-tached to the Commissioners office ThiS work is carried on by the Tflehnical Stuff The primury pnrpose of

i~~lt1-middot -

36 REPORT 01 cOgtIlnSSO~ER OF I~TlmNAL REVENUl

this organi7iltion is to ofIord the public ll moro direct and expeditious procedU1o for the settlement of its tux disputes Un(ler the proshycedure of the Staff the Bonior technicullldvisor is responsiblo for the Bupervision or il basis of settlement in 0 pllrticllll~r CI~SO nud reports directly to the Commissioner of Internal Revenue Tho duties of the Staff have heen sufficiently described in the Commissioners report for the fiscal rOIlI ended June 30 1935~ Ilnd will not be here repeated

On July 1 HI3G the Staff bud on hand 4072 incomo and estate tax dockets ponding beloro tho United StaleS TIoard or Tux A1JIJeals invohing 5046 lnx yOflrs together with some rnisccllRncous work und CIlSBS in tbe 90-ay statlls During the fiSClil rcar ended June 30 1937 the Stuff recoivfld 4331 Board dockekgt Hnd settlcd by tWfecment J536 dockets recommended for defense 1297 dockets ami WIlS reshyquired to return tor vllrious rellsons 1357 dockets te the Onice of the Chief Counsel prior to completion of Stllff consideratiou and with no recommendation The principal reasons for thc return of dockets with no recommendation are the placing of samc on circuit clllend8N and a temporary relellSe to file answers and other pleadings On June 30 1937 the Staff had on hand 4213 income nnd estllte ax dockets immiddotolving 5133 tax years with a small volume of misccllrweshyow and 90-day status cases

During the fiscal year the Stllff considercd to a conclusion 2833 income and estate tax dockets of which 1536 were settled by stiplJlashytion or oer 54 percent These 1536 dockcts settJed involved IlSshyserLed deficiencies of $19801231 tho Ilgrced settlemcn t deficicncies aggregaLed S89208313 or 45 percent The 1536 dockets scttled included 1396 income-tax cases wlicll imohed asserted dcficiencies of 814371671 and agreed settlemcnt deficicncies of SI3000232 or 42 percent In the Staffs statisties the enforccd statutory estute-tllx credits hae boen climinutcd from the agreed scttlement dcficicncies and from the asserLed deficiencies In addition to the foregoinB the Staff eonsidered to a eonclusion 38 dockets involvillg accumulatIOn of surplus to elade surtaxos of which 27 were scttled hy ugreement The 27 dockets settled involved asserted deficicncies of S4502454 and agreed settlement deficiencies of $1322420 There were also two such cases considered in thc 90-dny stntus presenting asserted deficiencies of $608024 which wcre settlcd for $318308

Durin the fisenl year the Staff Illso considered so-cnllcd OO-dny eases ~ich included protests filed by the taxpayers alter the statushytory notices of deficiency ure issucd but prior to tJIO expimtion of the period within which a timely petition may be filed with the Unitcd States Board of Tax Appeals Thesc Cllfes must be handlcd promltly and expeditionsly so llS to be disposed of within thc 90-d1LY tututory period within which a timely pctition might bc filed

During the fiscal yellr ended Junc 301937922 income and estate tax Cllses were considered by the StnO within thc JO-dIlY Period of which number 277 were settled by ngrcement 273 were dlsposcd of witll no petition flIed (bhe entire I11ll0unt shown in the de(iciuIcy notice beinO assessed nnd madc I1vnitublo for collection) llIld 372 were ILpshypeal~d to the United Stntes BOllrd of TIIx Apponls Thc stntlltory deficioncy noticcs in these 550 cnses sottled oJ difposed of with no petition filed proposed deficicncies totnling $] 1311 574 IHld the middotcaolllshyput-cd deficieneics nssessed totldod $1180411

mPORT OF COMMISSIOKER OF I1TERKAL REVENUE 37

The Held represenbative of the Stuff at Cleveland Ohio collahorates with the attorney of the Chief Counsels office in the settlemcnt of cnses in which deficiency notices are issued under the form of decenshytralizflti6J in force at the Cleveland division Effective July 1 1937 the sumo or a similar decentrulizatiou procedure will be cxtended ta tile Dallas (Tex) ilDd San Francisco (Calif) divisions and in a modified Ionn to upper New York division During the fiscal year the Techshynicnl Stflff representative at Cleveland considered u total of 52 ~ases of which 13 were settled and 39 recommended for defense

The 1echnieal StlIft also had on haud July 1 19313 G82 eompromise cases received 1236 cases lind disposed of 1235 eilses during the fisclIl yellr lenTIng a balance of 683 CMOS on hand June 30 1937 The procedure recently perfected for holding heurings in the field on comshypromise cases has proven hoth O-xpeditions and effective There were 7 extension of time cases on hand July 1 19313 durin~ the fiseal yeur there were 203 cases received and 183 cases disposed of lelwing 27 such cases on hand June 30 1937 There were 25 fmal closing agreeshymen t clles on hnnd for I(wiew July 1 10313 1G7 additionul Cil-SeS wero receiod and 165 such cases disposed of during the year tOOling a halanee of 27 cases on hand June 301937

Tbe totlll numher of all classes of cases considered to (l conelusion by the Strdf on its own responsibility during the fiscal ~oor ended June 30 1937 WI3 5077 However tmiddothis figure does liot mclude the results of the circuit clllendflr settlement groups composed of attorneys ef thu office of the Chief CounselanJ of members and field represcntashyties of the TechnicDI StB-ff During the fiscal year there were 1587 Board Jockets settled under the circuit calendar procedure making It total of 13664 cuses iu which thc Staff participated

An 1lIlfllysig of the work of the Technicul Staff is shown in toble No 87 page 151 of this report

OFFICE OF THE CHIEF COUNSEL

The activities of the Office of the Chief COUll6al for the Bureau of ]ntcrllal Revenue embrace the whole field of Federal taxution in conshynection with tbe preparation und presentation ta tbe United Stutes Board of Tux Appellls of defense in uJI appel1ls the reiew of refunds credits and abatements in excess of $20000 the deciding and advising in vurious administrative and intemal-revenue tax mutters referred by the Secretury Undor Secretary or an Assistunt Seeretury of the Treasury tho Geneml Counsel for the Department of the Trcasury the Commissioner or the Assistant to tbe Commissioner the heads of the administrative units of tbe Bureau eollectors of internal revenue other branches of jhe Gmernrnent and individnal correspondence They embrace illso tho preparation at the requcst of the Department of Justice or of the United StaLes attorneys of data for use in the prosshyecution or defense of tal cases (civil and criminal) in suit and eomshyplinnce vith request for assistance in such cases lJnd tbe preplJration revision and publication of regulations Treasury decisions mimeo~ graphs and rulings for the guidllnce of the officers aud employecs of the Bureau of Internal Revenue and others intorested The office is divided int-o six divisions viz Appeals Civil Interpretative Penal Review lJnd Legislation and Regulations

The Cbief Counsels committee consisting of four memhers servcs in an advisory l-pacity to the Chief Couusol Assistnnt to the Chiof

Iii I

middoti

I

38 REPonT OF COMMISSIONJR OF INTERNAL REVENUE

Counsel general IlSSistllUbs Ilud speeil~l assisbants who refer to bhe commibtee cases from llll divisiOlJS of the office The committee conshysiders these eases and makes wribten recommendations as to bheir proper disposibion At the beginning of ihe fiscal year 1937 the eomshymittee ll1d on hand 17 cllses during the year ib reeeiyed 307 Ilnd closed 311 leaving 13 cases pending fib the close of ihe fiseal year

The duty of protecting the interests [md claims of the United Stabes in hankruptcy and receivership proceedings including particularly proshyceedings instituted under sections 77 and 77B of the N abioTlul Bankshyruptcy Act is charged to the reorganizabion section

Number of corporate reorganization ca8CS handled during the fi8cal year 1987 la~es pending July 1 1936 ~ 2778 New Cll3es fiscal year 1937 __ ____ ___ __ _____ __ ___ _ __ ___ _ 947 Cases closed during year _________ __ __ __ ___ _ ___ __ ___ _ 782 -Cases pending Jnne 301937 2943

In bhe 782 corporllte 77 and 77B reorganization cases closed during the 1937 fiseul yenr elaims were filed in bhe aIllount of_$9903603 and wcre sebtlcd for the sum of $3300913

Number of bankruptcy alld rece-iver8hip casee d08ed dllring tho year Cao-es pending July I 193G _ 1825New cases fiscal year 1937 _ 1500Cases during year _clo~ed 1 153Cases eliminated --- __ ----shy ICases pending June 3D 1937 ~ __ bull _ _ 2 153

In the 1153 eases elosed wnting bo bllnkruptcy and receivership claims were filcd in the amount of $7109927 and bhe snm of $1819904 was collected

During the fisclll year 1367 new bllnkrupbcy aud receivership cases other bhan reorgallizabion cases under sections 77 nnd 77b were received and 133 cnses were added in whieh the debtor companies were originally involved in reorganization proceedings hut latcr went into liquidation The 19 bankruptcy or reeeivership cnses which were eliminoted were fonnd to be involved in roorganizntion proceedings

ApPEALS DIVISION-This divisiou has immediate eharge for the Commissioner of all cases involving income exeess profibs nnjnst enrichment esbabe and gift tnxes filed before the United Sbates Board of Tnx Appeals and all cases inolving refunds of proccssing and related taxes pending before the Unibed States Processing Tnx Board of Revicw including those appealed to the appel1l1be courts It prepllres all of the plelldilig-s in sueh euses and nppears for and represents the Commissioner of Intcrnlll Reyeuue ab bhe brinl thereof

CIVIL DIVISION-The Civil Division assists the Deparlanent of Justice in all actions brought by taxpayers to recover taxes aud for injunctions in the Federal courts and for suits in connection wibh claims of the Go-vernment against tnxpuycrs transferees bonding companies ond others Recommendnbions are Illso mnde for or -ngainst oeceptance of offers of settlemenb or eompromise of cases pcnding in court All eases in which liens for taxes are involved in mortgargte foreclosure ttetions pending in Federal and State eourts are also ho~dlcd by thc division

Compromise Seciion-Thc proseention of clilims filed by collectors (a) agoonst the estates of deceLlsed tuxpayers (b) against insolvent

nEPORT OF COMISSIONEP OF INTERSAL REVENUE 39

-banks nnd (c) in liquidation proceedings ineluding assignments for the benefit of creditors are handled by the Compromise Sectiou This section assists bhe Department of Justice in trials iuvolviug bhe 11hoye type of clnims

Until June 29 1937 it was chnrged aIso wibh the responsibility of considering all offers submitted in compromise of bux linbiliby arising in the Miscellaneous Tux Unit of the Burenn except those involving criminal prosecntion fraud penalties or specific penaJties at which time these activities with eertain exceptions were Imnsfened to bhe Miscellaneons Tax Unib for disposition

INTERPRETATIVE DIVJSIQN-The funcbion of this division is bo consider for ndmillistrative purposes the VuriOUB stabutes reluting to the inbernal revenue and to palS upon questions of law Ilrising thereshyunder and bo edit the material inbended for publicubion in the Internal Revenue Bll11ebin

PENAL DIVISION-The PennI Division considers both income-tax cllses and miscelluneous tll-X eases prepares opinions construing -criminal and percentage pCllllJby statntes and deals ith particular enses involving erimilllll lillbility lmd pcreenbage pennlties for fraud (nud oecnsionally for negligence or delinquency) including offers in compromise of sueh cases It also prepures opinions apoundgt to -whebher cases closeQ by agreement under seetion 606 of the Revenue Act of 1928 and similar provisions of other reyenne acts should be reopened beclluse of fmud or mlllfef1SUUCe or misrepresentlltion of 11 material -fact and considers clflims for reward under seet-ion 3463 of the Revised Sbabutes Whenever reqnested by the Depurbment of Justiee an atborney from bhis division assists in the prosecubion of criminnl cascs

At the beginning of the fiseal yeur 1225 eascs were pendinsect in the Penal Division New ellses in the number of 914 were reeeived and 1057 enEes disposed 01 middotduring the year leaving 1082 cuses pending -on June 301937 a neb decrease of143

Fonnal cluims for rewardfor information relative bo violations of internnl~revenue laws were filed and disposed of during the yenr middoteOded June 30 1937 as follows Pending July 1 1936 303 presented dnring yellrmiddot118middot disposed of durilig yeflr 152 pending June 30 1937 269 Of the 152 claims disposed of 75 were rejected and 77 were allowed in a total sum of $75641 The 269 cluims pending are awaitshying reeeipt of reports from tbe middotfield officers of the Burellu who are condneting investigations thereof or the closing of the tux cases to which such claims relatc There were also 114 informal claims disshyposed of during the fiscal year which lcft 71 informal claims pendino-

REVIEW DIVlsION-Tms division reviews overassessmenbs of ishy-come excess-profits war-profits esbute gift and miscellnneous taxes proposed for allowance (also defieieneies when eoupled witb overshynssessments) where the nmount of the overassessments in Ilny cnse -exceeds $20000 llnd proposed refnnds of any tux in excess of$20000 It prepnres reporbs to the Joint Commitbee on Internal Revenue Taxation required hy section 710 of bhe Revenue Act of 1928 where the overpllyments of meome exeess~profibs wflr-profits estabe or Oift tnxes exceed $75000 Ilnd prepnres publie deeisions where the oe1shyassessments exceed $20000

LEGISLATION AND REGULATIONS DIVISIQN-The regulLltions issued under the internal-revenue laws and the reports on legislntion introshy

40 REPORT OF-COMMISBIONER 0) INIERNAL REVENUE

duced in Congress offocting thc internal reonue except 8S they relote tQ aleoholic beverago tlll(eS aro preplUcd or reviewed in this division Thcre wem 52 regulations issued during tho fiscnl YCllr relating to ineomo tax in JenernJ tho sociill security tax thc ttl)( on unjust enrichshyment the processmgtnx refunds consolidated returns by rllilroads~ and the Bituminous Conl Act

An analysis of tue work of tbe Chief Counsels office by dimiddotjsions is shown in tables on pnges 153 to 158 of this report

INTELLIGENCE UNIT

The Intellience UIrit is principl~lIy concernodmiddot with the investigashylion of cases involving alleged cvnsions of income tux investigations of Dppuca lions of attornoys and ngonts to prflctiee before the Treasury Departmont and investigntions of prospective appointees to the Internlll Revllnlle Setice l bull T

Dming the fiscal yenr 884 investigations werEl mnde of alleged evasions of income tltX resnlting in the recommendation for prosecushytion in 202 cases involving 295 individuals There were 62 convicshylions on this chorge middotond 6 llcqnittals Investigations of these casesshyresuJtcd in reeoIJlInendotion for assessment of additional -taxes imd penaltiesmiddotoggregating $26702728 ~ There wlilre 3931 invest~gatioos of opplieotiop-s of attorneysMd agents to pmetiee before tl1-e Treasury Department llnd 84 investigashylions of charges ogl~inst enrolled agents and attorneys resulting in -the disbannent of 8 the suspension of 4 the reprimand of 6 pnd middotthe rejection of ~pplieotioos qf 62 _

In the CUlTent fiscal year 126 cases of charges 8glllllst employees of the Buroan of Internal Revenue wcre investigoted resulting in the soporation from tbe ~ervj~o of)Q3 employees anq the prosecntion of 11 of which number 10 have boon convicted and 1 indietmen~ dismissed There were no oeqnittals ~

There Iwere 3751 eoscs of misceUoneous chllroeter investigated ineluding inYestiglltions fOf thc Bureau of Nitreoties tho Customs Servieo the Olfiee of the Comptroller 9f the Currency tbe Procureshyment DiYision ond persons nuder cop-sidemtion for qppoiutment to vorious positions in tho Trill1sWY Dcpmment Ineludcd in middotthis number were opplicl1nts fQ~ appointment to the poSitions of intornalshyrevenue agent llnd d~pllty collector lInd yarions other eapocitiei in the In~ernol Revenue ServIce

CONCLUSION

New internal-revenue laws in eftect during the fiscal year 1937 presented questions more serions and dHficnlt than those offered in 8ny prior internal-revenue laws which together with the number of taxpayers offected has resulted in a huge increase in the work of the Burean- The splendid progress made in performing snch work in this period could not have becn accomplished without the loyalty and cooperation given by every bronch of the Internol Reyenue Service

GUY T HELVERTNG Oommis8ioner of Interna1 Bevenue

(

APPENDIX

STATISTICAL TABLES

41

2431~37_

~I - bull l

--

----

RECEiPTS FROM INTERNAL REVENUE TAXES

E~ca proll1l Income tEd lt

Navy conmiddot Un]llt ~oshy Capitn) lockbull tracts (soo EII t8shy alrt 1shy

rlhmot (-0 40J R~-emiddot Trarer orfllmofer ~fSec 702 Revoshy 3_Vinson (Titl Ill Due ~Pt 01CollectOll ltIbltl~lI ~llf propertyAct)-AII IlSIt~ 0nue Act 01 nev~M~Aet IIlJ6) n 1NToLalncome dooPltlellll loy lIlt1934 and Sec prout in Cltgtlporllton hcllviclua oIIQ3G) 1000shy 10fl ReVllIlue cess 0110

Act oll93b per cent 01 contract

$i60~68422Alahnm8 ____ _ _ bull bullbull f137422G $5f20067~ $176 M3 00 $27 gIH 2il Arizon bullcbullbull __bull middot_ __ _

$337922423 $3166 2lI8 20 $6 amp15 522 43 U34459 _ bullbullbull __ 33llIl 4 1l2Oo06 840473~ 2 MJOOl

Mhn _ _ 743 m95 I 200 860 gt7 2 013 686 52

middot772J345 bull bull _ 2J 000 28 2HHllt7 1~nI17 6M3H First CAliforniA__ _ _bull _ 2l 600 998 48 30 3117 640 20 W 998 638 77 456 512 93 __ __ 62~161D ~ 1M 88J 16 71W~ltJ 5127RWSblh California _

1$679261 1 85727Il33 3 424 071 S4 75701504 bull bull __ bull lito WO 72 3 lS3481lS 124~IOamplM IiOlSG69Ii

CulorAdo- _- bull _bullbull ___--_ 765511lt593 751l400402 16249961190 22 782 4lH 11 ~1 289 289 67 M07l 750 78

3~~ gm0l305 ~~g ~37 42 2)173213 CooneotiruL __ 21Q2332 I 11411 0015 38 10 970 ~W 57 7518M4417 (96 4nO 66 2899448767 46 400 1H8 33 _~k~U -i2liS065QDelaware bullbull bullbull _ 417 ~66~0 __ _ 700811) 340011694 $I ~93 10 3rl10I3032 631 785 46 20 194 gt85 39 62 716 371 85 Floridbull __bull middot

4469051 59 13 491 024 01 2296807500 17877749 bull __ bullbull 871l12 nl4l1l36 3 581~ 58 J5 136 55 Ooor~ bull __ __ _ __ 73202Ie05 7 292 002 19 14612 218 24 J JH 00 lOI6~ll702 J cHO 729 O( ](YI 363 58 Hawall bull ___ _

16208850 __ bullbull __ 55~j649 bull __bullbullbullbullbull ll ro7 811 616011179 W 7lJ2 1323lt132600671700 3850963 41 891770044 15441639 bull _Idaho _ bullbull 87M 31 172312Q6 11630043 ~ roO1l5

ist Illinoi __ bullbullbull _ ___ 10528814143 S3 762 970 74 18604111217 2Il8O 16015 Hall6~ IJd 3 d l3 lllliG 8(0 88 1~S19JI1~l IMg745221 23731395 681 7M B5 I llO9 078 60

87622997 bullbullbull _ 178 91d 93 7ltJUIL02 101787033 ~3 883 Ill Indiana -- bullbullbull bull__ Eighth I1l1nois bullbull _ 6007l2Ii ~3 574030156 11651 5V M

76155324 c __ 670731O I goo OS3 13 J 195 ~81116 741008116H7BIJTtl 13 66 767bull gt8 20813376311Iowa_bullbullbullbull bull bull__ 3231187 7~ __ bull _ 2Oi 3l~ 34 BM 832 27 750 S~ 37 2592054 Kaos __bullbull _ __ bullbullbullbull _ 4lI88416~1 3 f33 5Sl 08 8 12200339

5735165 6 4 7D~H551 1l~3761107 12247007 bull __ 32 08i 88 98i51137 il-I5 5~50l 00 49i 21

Kentucky__ bullbullbullbullbullbullbullbullbullbullbull 920932461 6m Zi51J8 15 OJ ~OO 211 middotz--stgt9P85 _ _ 1l5 869 53 i 102 26 60 133035711~ 11081028 Lolslaua bull __ 745683357 17429 l1lJ68 li 888 6() 1 215 910 7~ _ 287592 93 I 132 206 3 131947953 2LE2~59

Mme_bullbullbullbull _bullbullbullbullbullbullbullbull _ 2466517 52 410760905 lt6874 1J6 57 lIIl1Wl02 bullbull __ bullbull __ 1647S87 44016717 1831I7Il41 1118714 Maryland_ _bullbull bull bull IQ00Ib942S 31 17[ 330 48 bIl7l02475 fOO31034 __ bullbull __ - __ bull 1ro2)412 2 578 870 81 6624098 48 40926193 MB$achllltltts_ _ 7644217 _bullbull _ _ 321 ~2446 5 129 536 ~~ 15 r76 430 04 743029 1 Miohi~n __ bull bull bullbullbull bull _

38 7i1ll 331 18 W862~QlP 1ro5525~37 2iO3843~ g 260 708 59 10853 H9 96 102091387

Minneot__ _ _ 97 261~2i 59 49 l65 ~1 22 1471305Sl 131lO413L41 IIk718W34 23 77~SI 70 J m m~i __~_~~~_ 134 634 ~7 225106183 1 693 489 15 23237148

Mississippi bull bull bullbullbull _ ~ 1343 335 ~2 _ I 1i3~ lIe81 __288793123_ S3 780IJmiddot _ _ 431496 2IJJ 805 08 30052369 2111016300572 62 bull _ 9336201 2 375 271 33 264727562 33204130 2322088 bull

FIrst MISSourI bull bull _ 19 095 002 019 16 7ll8 amp57 9 35 ~02 520 08 32 61S 35 101243614 1404 670 M 10761144

Montana bull bullbullbull _ 1300H769 bull1340 (oj 11 2 IO 97l 80 ~2 m 16 bullbull _bullbull _ 1021i-t6-l 21B roo 26 161 1H9 73 S 37Q f3 NehrkBbullbull bull bull _

Sixth Missourl bullbull __ 700177amp85 ~ 542521057 12jJ1039~2

lOI1l8787 _ 19118623 ws 3amp1 93 622 687 81 8014737 Nevada _ bullbull _ __

3955~Illl104 2 1138282 30 6891 703 14 316476 123 Ito 88 4719M 3 H21~

New Hampshire _bullbullbullbull bull ~- 1 313 3PS 32 28231041291 383723961 ---- -iii9ii)32- ~ I 22 971 U 17000376 1 39t 103 01 S5 C51ll471110gt 47 1701lt611 2l 2 41JJ 876 69

~-shy

~- - -------_ - shy

------------

--

bull ~

TABLE l-Receiplt [rom opecijied 80lirct8 of inltrnalrevenut fitlcal year ended June S0 1937 fJy collution ditlricls Slalc8 and TerrilOTie_ t Continued

CltllleedoD di1lLrletll

InCdme lullll

I E~coeprnllli I

UIl]U5C ~Q Cllpltal ~tod rlchm~oC (oc 401 Revashy(Tlclll m DD Act of

RllveneAct 1130) $1 perof 19M) $1000

tnle lIushyTIIlDJor 01 101 daoadeDU

I

Ollt tu-TIllIIJfOIOr

noy proporly bygllt

Curpamtlo

hdlvldu81 ToUlllneome Sec 702 ~enun Act 01

1034 end Stlt 106 Rne Actofl~

NavycoQshytractll (sec3 Vinson A~-AU_ p 1 10 oxshy0(10

per cellt 01 000_

Fint Now Ierne) __ bullbullbullbullbullbullbullbull bullbullbullbullbull Filtb Joneybullbull________ bullbullbullbull __ New MWltlQ _______ bullbull ____ bull___ Firsl N~w York ________bullbull_______ Slmod New Ylgtrllt _________ __ Third law York ____ bullbull_______ bull FltlIJ1Ueoth New York ____ ___ TWInlrmiddot11r New Y orlt_______ T enlr~lghth New York __ ____ North 06rOll06 ____________ _ North DakollO bull _bull _ _______Fir8t OhIO _________ ___ _bullbull _____ Tenth Ohio_ _____ _ ________ bull Eleventh Ohio ________ ____ ___ Eighteenth Ohlo _ ___________ bullbull Okhlhoma _________ ____ ___ Oragon_ _______ ___________ bullbull Fll51 Pnnsylv6ul __ _________ Twe(~h PeulISylvanja ___________ TOlymiddotthlrd lenusyIVllnI6 ____Rlod IoInd _____ bull _________ South OnroHllll ____ __ __ bull SoutlL Dakota____ _ __ _ ___ _Toooossoo_____________________

oo

_

First TOXllS______________ _ __ Sacond TolM ____________ bull __ Utah____________ _ _ __________ bullbull Vermont __ ______ _______ Virginia ____ ______ 0 _______

Wll9hlnglon ______ ______ 0 ____ _

5lI8 B07eo 82 144 (He n

400 St (0 I 13~lIampl 93

l3I tB71J64 IP E311 1M 94 15 Wl CIOO- -no 47210S220

n 210 7S8 10 B ClMI 301 61

380676 01 l5001400-118

g $1 571 0 132 1lJ 10

87194IMOJ 10 I5Ol llI ~8 2017~nl

40 87n ~l3 nu 4]flIl 310 3C

W 82 182 17 ~808 ma 31 a (16 00Il r~

(111 481 flIj 6 8 10 GO 34 1321~1llIBO

110111 1~201 I WO 1~2 ~9

~jJ 083 10 U 075 lSI Or 7 D2O 4S0 2J

~l3llm71 40 iWIHO 74

0711134 M i81Jl 8M 71

1llJ (lj2 ampIl2114 l8 t47 1IJ3 l 10an20000 5005m91

151l5U 6Z O~I~nfg 31l2M6~

1~Z4llgt4ITI 6 1IV 691(lj 1281120 a2

238404192 610108 OJ aOO) 1182 os

18 7119 300 OJ l8M ~1 73

30 127 (lj~ 74 Il 051 200 19 l1l-l9ZlOO~

417 lJJ O~ 5UJ8U4J7

J~ ~4Bu 00 12On61noo lm130 Ol I 1Tu nn~ ~O

9 2M ~3~1llJ Dl109~S86l

It400Z7~ 73 743 096 Zl

11111 m II 3IlPSlm6

2oH 1gt30 1Ill IlJ llt7~689(11 M 721 356 II V810lSO11

l23657H22 2C tOJ 6lI 11

131 7ltI 46 311211il3llU 15 707 161 71 8Co1ll88l

6lOS]II7V~ In 1lO4 3llll9 ~~4MW

80~~6JJ6I 0 t2J l1li2 00

88 f~2 627 ijl 13 830 ~21 so 4 9rI~ Jl os

8Il71Ui3 132-10 iS3 71 20 CJOil 30582 23 [)117 718 01 322130261 1(l81O-l7M

21 362 ~lS O~ 140280t7S6

Sl7QU7 309 W72SI SIuL41

200 llZI_75 I ZSll 528 co I 7M 2ampS 0

173llgtS00 57 9J2 71

411 lW rAl 24~ (ljl n 2J Ilea tl 41~3~lr-I 1101 210 8 111 1M 5l 6l9~7l()J

268000 07 J4l6J8t SgtO 412 09 ll8 471 13 amp14261 M 121 OfgtgtJ Ill 688 31 21 TaOS amp304300

H3tO so (IIlII(it Ipound 037 r1 21 21~ (it ~G21r7 13801635

r IU il6

middot-i4oi5iishy12m22

---iOO2~gi

---shy - - shy--__------shy--_------shy- - ---shy3Ii42shy_ --- - ---shy---iii85ishy----------shy--2tbSi~i-

-- _--shy--__----_shy---_ shy--___---shy----------- -_--__-shy---------_shy----------- ~--ii08409-

--__------shy-__------

117G1U1 11130310316 632 i4 4C9JSWro S molt SQ33116

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AlllSlra bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbull Cnllfornlabullbullbullbullbullbullbullbull_bull shy bullbull _ bullbullbullbull bullbullbullbullbull $33336 DI~trlel of COlumhIsbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull 1Il100Isbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ __ bull _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull 222 50 Mllfylandbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 0209 Miourl bullbullbullbullbullbullbullbullbull bull _bullbullbull _bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 6763 tgtew J~Y bullbullbullbullbull 166 ~7 ew yorkbullbullbullbullbullbullbull bullbullbullbullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~06 05 0110 17501

~~I~~~~ 2~ ~~ WBSblnrton bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull bullbullbullbullbullbullbull 61 50

bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ __ 17 064 38 $3 BOO 00

bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1G JOI 22 4425 00

llIOO ro 2066 67 63316 60000

I 2S~ 08 2 600 00 I 8n 30 ]oj 41S 22 667202 200000 I I ~ t~ ~~~~~~ I 13~ 12 1m00

$11O3t 114523112

~ ampIn ~n 61 lBO Ro ~ 821 ~ I

1( In 00 13 Bd~ 7lt1 I84l173 70 alG 18

1$35772 Il88U6 6SW211

Mnuoo 7S8101O ~~OOOM

17lt M811 10131838 14224432 122 327 ~8

68241430 M1310M ~OOCIlOM 28887812 131ootI33

middotmiddotmiddotmiddotmiddot$4~~nr 15 3382t1

1amp16g3 O734m

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middotmiddotmiddotmiddotmiddotmiddotmiddotri8iomiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddoti~fj7 bullbullbullbullbullbullbullbullbullbullbullbullbull

middot

bull

$88201)amp 12~SOOOODII

67311 33 72357nL~1 30 U3 OIW 49 2lOl 248 ~I

11 7~358M Ill 121 m S8 I~IOO BOi 24 U20421~U

6113111-12 I 111 1gt00 0

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~ tABLE i-ReceiptB from 8~ecified 8()UrCflaj inlerntd re~enue fieeal ye~T8nded-Ju~ 8019$7 by cnUeeliofl dilllielB StaleB Grid leNilorille- Ol ContlDued 0

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ggilfO~~ti~~s Wholel~I Wholesale R t i1deal Tatsl fromImPorted (col _ ~ ~ Iealramp In Retall dlllers e s erno wlOll9locted by CUigt- Donlestlc ~ uo u ~u ~ee 8lS In wine anI In wlnes $25 III wines and

toms collectors) sllQuent to June 111168 $100 malt liqnors par ya malt liquors 28 1936 per year $100 per yoar $25 per year

FliltNewyenOIkbullbull_ bull bullbullbullbullbullbullbullbullbullbull zs1MUft 2MB+I __bull- bull ~83o20 Sacond New York_ __ bullbullbullbullbullbullbullbull bull __ bull__ - _ __ bull- 3Q4 14282 251422 00 2 on Q7 - bullbullbullbull 62l-O( _ __ 285-13 ~5i-71 MIl OOcl IIl Third New York bull__ bullbull __ bullbullbullbullbullbullbullbullbullbullbullbull ___ ZJ6 OU 72 1~1 66 300 00_ __ bullbull _ 15ll 00 -l25 00 ZJ7 MB 28 Fourteeotb Now York _bullbullbullbull bullbullbull _bullbullbullbullbull __ 18 G3 101 650 56 674 tgt3 200 00 bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbull _ 102 ~~~ 72 Twentyflrst New yorkbullbullbullbullbull_ bullbull _ __ _bullbullbull _ 2 294 W ~76 ~O bullbullbullbullbullbullbullbullbullbull __ bullbullbull bull bull __ bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ __ bullbullbullbull _bullbull __ bullbull _ __ __ bull __ bull 2 671 H

Tweotyghth New Yorkbullbullbullbullbull __ bullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbullbullbull 1 24ll 75 100 BOO 08 bullbullbullbullbullbull~ bullbull 227 6g~ MNorth Onrolina_ bullbullbullbull bullbullbull bullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbull _ 1 426 05 0 Y 1 7114 81 North Dakota_ __ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbull __ bullbullbullbull __ __ bullbull _bullbullbullbull _ _ bullbullbull _bullbull __ bullbull __ bullbullbullbull _bullbull bullbullbullbullbull_bullbull __ __ bullbullbullbull bullbull _bullbullbull__ bullbullbullbullbullbullbullbullbullbull FIrst Ohiobullbullbullbullbullbullbullbull bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 9 304 11 623 20 bull bullbullbullbull bullbullbullbull bullbullbullbull 10 00 bullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 9 9~7 31 Tanth Ohio__ __ _ bullbullbullbullbullbullbullbullbull __ bullbullbull _ bullbullbullbull bullbullbullbullbull bullbullbullbull 41 2 70 B66 08 __ bullbullbullbull __ bullbull bull _bullbullbullbull _bullbullbull __ bull __ bullbullbullbullbullbullbull _bullbullbull _bullbull _bullbull _ 42 101 78 Eloontll Obio bull bullbull __ __ bullbullbullbull _bullbullbullbullbullbullbullbull_ 69777 _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull _bullbullbullbull __ bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ 69777 Ei~hlltgteIlllImiddotOhlo _bullbullbullbullbullbullbullbullbull __ _ __ 31jg71lO M2fi7 50 142307 bullbull ___ __ bullbull bullbull _bullbullbull __ bull _bullbull- W31jg67

Oklahomabullbullbullbullbull ------- bullbull -bull -bullbull -bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ----------- -- middotmiddotmiddotmiddotmiddotmiddotiOmiddotmiddot7- - - bull -ioi2ii-UOregon __bullbullbullbullbullbullbullbullbullbullbull bullbullbull _ __ bullbullbull 31124 270lt1_ -Q

Frsl Ponnsylvanis bullbullbullbull _bullbullbullbullbull _ bullbullbullbull bullbullbullbull 12 774 H 74 8-14 57 bullbullbullbullbullbullbullbullbullbullbullbull _ _ bullbullbullbullbullbullbullbull __ bullbullbullbull bullbull __ bullbullbullbullbullbull _bullbull bullbull __ bullbullbull bullbullbull bullbullbullbull bullbullbullbull 87 619 01 o

Twelfth Penns~middotlvan[a_bullbullbullbullbullbull_ __ ___ bullbullbullbullbullbullbullbullbullbullbullbull_ 1 929 15 bullbull __ bullbull __ bull bullbullbullbullbull __ bullbullbull _bullbull bullbullbullbullbull _bullbullbull __ bullbull _bullbullbull __ bullbullbull _ _ 1 Q29 16 TwcntythirJ Pennsylvania_ bullbullbull __ bullbullbullbullbullbullbullbullbull __ _ ) 310 74 6 046 37 bullbullbullbull bullbullbullbullbull bullbullbull bullbullbullbullbullbull bullbullbullbullbullbull bullbullbull _ bull bullbullbull bullbullbullbull 7 857 II Rhode Mnn~ _bullbullbullbullbullbullbullbull _ _~ bull bullbullbull __ bullbullbullbullbullbull_bullbullbullbull_ 1 105 ~7 3 074 88 182 58 bullbull bullbull_ bullbullbullbullbull bullbullbullbull_ bullbull _bullbullbull_ 4 8a3 03 SouthOaroHna_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull__ __ 22571 10460 bullbullbullbull ___bullbullbullbull bullbull _bullbullbull _bullbullbull _ bullbullbullbullbullbullbullbullbullbullbull__ bullbullbull _bullbullbull bull 535193 573224 South Dakoa bullbullbullbullbullbullbullbull _bull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ bull _bullbullbullbull bullbull __ bullbull __ _ bullbullbullbull _ _bullbull __ 400 00 _bullbullbull_bullbullbull_ 400 00if Tenosseebull _bullbullbull _bullbullbullbull bullbull __ bullbull _ 862 22201 _bullbullbull _bullbullbullbullbullbullbull _bullbullbull _ 1667 200 bullbullbullbullbull _bullbullbull _bullbullbull _ 24939 FirstTexas bullbullbullbullbull _bullbullbullbullbull _ __ bullbullbullbullbullbullbullbull _ 21255 3t 801 lS bullbullbullbull __ _ __bullbullbullbullbullbullbull __ bull bullbullbullbullbullbullbullbull 3101443 8eoond Tes __ bull bullbullbullbullbullbullbull __ bullbullbullbullbull_ bullbullbullbull 2 064 00 273 00 bullbullbull_ bullbullbullbull _ bullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull _bullbullbull _bullbullbull _bullbullbullbull ___ 2 337 00 Utah_ _bullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bull bullbull __ bullbull _ __ bullbullbull_bullbull __ bullbullbullbull 88 00 _ __ bullbull __ bullbullbullbullbullbullbullbullbullbullbull_bullbullbull_ bullbullbull bull bullbullbull _bullbullbull _bullbullbull_bullbullbull _ bullbull 88 00 V~rmonl __ bullbull bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ 309 __ bull bullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbull - 20000 _ __ bullbullbullbullbullbull 400000 510300 Virgoia__ bullbullbullbull __ bullbull bull bull -gt __ bullbullbullbullbull_ 8316 17605~g __ __ bull _bullbullbull __ bull bullbullbullbullbullbullbull 10000 --i-~- 13~3Ii 3107200 Washington bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbull bullbullbull __ 870 21 51 42i 18 171 24 _bullbullbullbullbullbullbull _bullbullbull bull __ bullbull __ bullbullbullbullbullbull 52 924 98 ~~r~o~~n~n~~ bullbull bullbullbullbullbull -- bullbullbull -bullbull -bullbullbull j831 84- middotmiddot---middot10362-iii- - - - - i2io463 ~~f-mln~-i-------------------------- bullbullbull _bullbullbullbull __ bullbullbullbullbull ~ 6980 _ __ bull bullbullbull __ bullbullbullbullbullbullbullbullbull bullbull __ bullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull __ bullbullbull 69lO

I lPPlnO sn~bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbull __ _ bullbullbullbullbull_bullbullbull __ __ bullbull _ __ bullbullbullbullbullbull __ bullbullbullbullbullbull_ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbull bull __

Total bullbull _bullbullbull_bullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ - 565 151 30 5 ~25 497 M bull 30amp5 526M 3 32B H 122505 148478 ~I 7M 95 910300042

TOTALS FOR SlAtES AND TERRITORIES COMPRrsIKG PART OFOR MORE THAN ONE COLLEOTION DISTRICT

amp~j~~i8 $528-17 12 --~i-085 975 95 --$3023ii4-78- ~ ~ i~i62ii37-85 mi~~l~~_~_~~~~~~i~_ 0-fl8r36- ---3~n~-~- ~~~~~~~~~~ ~~ ~~~~~~~ -~~~- 36J 1~ II tlfs~~~~ __ ~ [06 ~~ Now Je~y bull bullbull __ bull bullbull bullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull bull 2~ ici~ ~i -- ~34middotii8middot --i26ii68 42iiiii 2n r~ ~ New York __bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull_bullbullbullbullbull _bullbullbullbullbullbullbullbull_bullbullbullbullbull_ 397 705 13 1 052 942 31 31 788 23 1 125 01 bullbullbullbull _bullbullbullbull _ 43543 876 71 148-1 7112 82 Ohlo__ _ _bullbullbull __ bullbull bullbull _bullbullbullbull __ bullbullbull 3 687 60 105 495 OS 2 912 85 _ ___ bullbull 10 00 bullbullbullbullbull_ __ bullbullbullbullbullbull_bullbullbullbullbullbullbullbull__ 112 105 53 Pennsylvaniabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull_ 14 085 18 83 3W 00 bullbullbullbullbullbullbull __ bullbullbull __ bullbull __ bullbullbull bullbull _bullbullbullbullbullbullbull_bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull_bullbullbullbull __ 97 405 Zl

rveshi~iltOi_~ 2 ftamp ~r ~ ~~ ~ -middot-middotmiddotmiddot~i7i24- -0025 -middotmiddotmiddotmiddotmiddotmiddot402-iomiddot n ~~ ~~

1Still wines per gallon (t6~e~ I aloollOllc content) Up to U per cellt 5 cents to 21 per ~nt 10 cent 1(gt 2 per cent 20 rents Sparkling wlDe- 2Jot cent por Jot pInt nrUlImiddot 61 daily Cllrbonated wines lH cents por pinL cordie] etc contaJn~ aweeL wine forllflad 114 oonta por Jot pInt l-

--------------- -- - - -- -~-

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l-Reuipll from specified 8Purees oj lntemal revenue i8cal year ended JU7lf0 19157 by collecUon di8tricl~ SI(Jles and Terriarier-shy_ Continued

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bull

FlnltNeWYOrlltmiddotmiddotmiddot middot_middotmiddotmiddotmiddotmiddotmiddotmiddot_middotbullbull _middot1 B~71OO1l4 bull lllOOoo 1014008_ ~669J ~OOOO ~ro Hamp9fM17I 1~2OXl81 Swmd New yenQrlrbullbullbullbullbull_bullbullbullbullbullbullbull_ JJOO bullbull _bullbullbullbull __ bullbullbullbullbullbull __ bullbull bull 1 670 4~ 18 7Zl M 100 ro _ __ __ __ 31 ~18 H 11 sm UO 30 ThlrdNwYorllt__ bullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ Il2a7Ii6M _bullbullbullbullbullbull 95834 184202 0000759 _ 800 ll349ltJ1lIl IlOtllrlll32 Fourteeoth New York bullbullbullbullbull _bullbull __ 7 176 BM 38 bullbull bull 1 233 3~ 12 080 73 lH 301 00 _bullbullbullbullbullbull bull 31630 7 33~ 8~ I ~~ 11 OO~ SO1l 70 Tntymiddot~tNeYorl bull ___ __ bull _ 321641004 bull _ 105000 500II82 343W90 _bullbull bull __ bull _ nsoo 32710382 37~7UIlO T~ntl--Ighlb New york B 121388 61 ___ bullbullbullbullbull bull 160000 688394 SO 011 2ll I ~7 00 8 18BH1 81 8JlOl 24~ 86 NDrfhCalUlia_bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull _ 36630000 bullbull_bullbull bull 10000 ~23341 3B42561 -middot---middotmiddot-3i~7- 20 1lJ8Ji2~~ I 617BG1~0 NorlhDnbllabullbullbullbullbull __ bullbullbull __ bullbullbullbullbullbullbull bullbullbullbullbull 5IJ601 IOn78 8~~ 3~DHl~ f5UOgtliI J11t Ohio bullbullbullbull bullbullbullbullbullbullbullbull 7 341 301 42- - -iiiiiii7- 2 tI7 53 36 118 69 ___ bullbullbull __ 77 00 7 Ml tl0 21 M 1t7 213 sa TenthOhlo __ bullbullbullbullbullbull_bullbullbullbullbullbull 2roB007OO _bullbull 100000 l97426 2~~OO41 bull CJ200 2rl~03~3 2IWlHII63 ~1conlh Ohlo 1621400 DB bull__ bull__ bullbullbull bullbull 60000 288ll25 26 897 ~8 __ bull __ ________ 2520D 1 OM02 ~1 1731 m M

f

~~~~~~~~~~ 8~rl~~ ------- 1i28 lki~~a tm~ ---------~- 1~~~ Bml~i~~ 10~~~ret~~ Or~~on_ _bull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 6137887amp ----ii7-~(1 50000 489107 4802040 ------middot-20-00- 9640 M7J5Dl~ 1D1tWI49 Fillennylvanl~bull _ __ bull __ 1~L12U~21 bullbullbullbullbull_ 377023 8088278 9433777 __ bullbull_ bull 0000 l~OOj~lD ~2118IjIJ(G Telflh Penuylv~nla 5 95781amp 75 33SS79 12 Z77 38 6529730 bull_ 23~ 00 003901622 t 213~Dl 49 Twnty-third Ptnnltylvanla__ _ 10110 833 ~2 middotmiddotmiddot--SOQO() 188002 37001 21 744230(1 tw20 10 225 627 01 2( l6l 304 M Rhodolglnu_ bullbull __ bullbull _ __ _ 2Q7131l40o _ 00167 120314 178665 _bullbullbullbull bullbullbullbull _ 8880 207~12281 3119039B3 BIlllth Carolinabullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbull bull bullbull__ bull bullbullbullbullbullbull 372001 00 Q1785 _ __ bull ~ ~ 29000 _ 6-1 g56 80 1~8 373 00 BIlnth Dokot~_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull_ 30731 2l) _ _bullbull __ _ bullbull bull 5001 7( 28 S2210 bullbull _ 600 M 621 16 91 M~ M Tnnesee_ bull bull _bullbullbullbull _ n~ 44500 bullbullbullbull 1iIl000 56-1BBO IJ 6J() 5U ---- amp00 6800 811257 30 B~1 D2 Bil First Te~fI3_bullbullbullbullbullbullbull_bullbullbull _bullbull _ 3174 g70 31 bullbull -- 10000 lOO1lO 22 614 07 96 Ht 9~ bullbull _ __ ___ _ 12000 3 29~ 155 31 31105 ~12 B1 Seoond1exll _ __ bullbullbullbullbullbull bullbull _ ~M0031lO 30000 1067600 1l-l21191 bullbullbullbullbullbullbull __ 1200 MO 60S 77 9321Q7(l Utob_ _ bull __ bullbullbull _ MI 050 (IIJ 20000 2 M7 3~ 17 571 16 bullbullbull ___ O 00 ~11 37~ ~8 131 990 ~(j

Vermontbullbullbullbullbullbull __ bullbullbullbull _bullbull __ bullbullbullbullbull __ bullbullbullbull_ 0700 _ __ 139ln 627~~5 bull __ _ 14210 G00701 62OM67 Virginia_ __ _ bull bullbullbull __bull__ bull __ bull 72923250 _bullbullbullbull ___ 7l00 fj57401 85$ld~ bullbullbullbullbull __ bull __ 2000 82209810 122012402

~~t~[y~~ 3~1~r~ll--middotmiddot-middot--~~~middot I~~~~ im~~~ ~1g~~ __ _~~~- 13~ t~~~mM ~~~g~~~ Wyomiog__ ___ 20g ~6917 ----middot---10-4i 9~ r 313(60 ~~ ~~ 2 M8ll 30m ~~ ~ 31 ~M ~~ ~~

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COlllioD dislIicl~ Excise t8x per I-----i----i==--T---------------- AIlIlquor

barrel of 31 lMal Irom tBr~S tolalBrewers ]3 Brewers WO Wholesale RelllildgtilonIBil ~Blro TemptJlry fOnnMIklt1 InIItt io 01lt1

gallons $5 than 500 harrell or dealers in In malt ~~lor-lt jn ]~urr tll-

n1~a liql1or~borrels 8 111Oro a yesr formented liquor M maTliluo

$50 per yoar IyelOr ~ ~1oo malt liquors l~rg $20W rr year 1 pumonlb$~pery=

1395 172 23~~~~~~ -_ -----middot$iOO~oomiddot $~ 320 MI ~211 500 34 MB3411022500 ~ZIOI545 S1210~1lll~345 28 7 U87 C7Arta _ __ bullbullbullbullbullbull _ -$i2~OO- lZlrr096251 ~O 115Zl 14--------- ~ 700 89 67 16L 09 1 120-67FirJt Californiabullbull ___bullbullbull 4amp00 75972 O~ 12f5J~~18 900176 ~7 7000 252444- 18 U28 34Sinh California 7~ 743 56 14488 1682684ZlI~0229 -__ bull __ _ lmsS gooa 17037 ~ tH e~ Q6Colorado_ bullbullbull bull 12920 M 46 TJO 63 2000 331l 001369 2lf 25 4 283 082 00 ll ml GroG I~ ~M~ ~50 00 -__ 5(l 00 251 67 5 19~ 4~ 21 61ii ZIConneetieut__ bull 100000 2000 1 197171 O~ 1 888 ~[Itl 08

370062 ll 92~ 82 6960504Delaware bullbullbull __ _bullbullbull __bullbullbullbull __ 00530 2 728 ~S7 lG a ~35 7(_913 S~ G7Q17 117336I gt87 004 3~ 10000 laquo00 3958612 71 2051r 62500 4 0~6 60 29 81~ 37 1amp3( 3000 I (22 030 8~ 18~~Z80~1~21 1lS 7~ 10000 4310~2 M E19 79319J07m 6400 65~ 90~ M 708 ~12~67~ flO 172Ml 2 3~a Q7~~~tlIJ~~~~~~~~~~middotmiddot 1M 700 ~7 00 322 M5 47 4amp8 28~ 4~H1M 5 7~J 35 1908615la~H~~I44 18n00 2800 lBII 011 51 21991246Eighth rUinol - bullbullbullbullbull -- 3 5ll~ rill 3971387 20 318 8~ 80 00~~J9QI~7t lO43 3 308 00 I~0IU51SJ 17 7ga 34S 61 10 ~G5 2ll~ SB 5730

201000 26 9~ 30 23411147 70737 5B9219331 B4 2)~ OOi 92--middotmiddot-middot-40-00middotI ~Ir 67 136-lSS1 4827056ar4H25 5772 74400 10 72J 611 22 4323791136~~~~~~~~~~~~~~~~- __ =00 163[3 rl4 101 2Il7 47 2 157 52 3000 13311 1051 SOO 00 I lll 280 28 Kentucky bull bullbull ------ bullbull - --- bullbull 11037g5 12180216I 700 ~~~~ 30800 HI ~B5 2Il 17872067louislal1l bull g 8iI2 amp1 00 21 7n~OO71~131 00 481712158 i40243~116aMalne_ bull __ bullbull --bull - --- shy 7 7Il~ 82 304U757 21230 3 11M 4~B 10 6518 6H 383625 Q7 H 8e2 39 800 48 (nG 36 ClI79012~~~~siiimiddot--------middot -- - - g-~tn~ftr shy IQlQ17 13 7SI ~5 70080 amp1 8l000Michigan-- __~~- 15 O~2 4W 67

104990 7001 04G 08 31 W 119 87I 771 2~ OIl 13 17 ()(K 22 WOO 24411 82 6 113 amp19 ~I lv 094 lHi 85~ld n 35771 or 18217422UiesOtllj ---------- 12 6l)31Sr9 6 170 20 10172 (183 07 20 025 037 03672 l 3M 00 314~J7S 19586718 14409 81280F 1 JlIFP --bullbull --bull---------- ---- shy I~ 001 001 W H 2391l3 85~ ~7 (H 5904SB~ 1607 MOO8iih Mrun---bullbullbull --- bullbull - bullbullbull----- 14 7~2 42K liB 45103M QbM8O152500 II 5l~ 88 1O~052 80MontRDa un___ l 41~ 01-1 fgtQ 211410 HBJJ 6~7 62 15 Q25 051- 00CQI r7 ~~~7 7~ ~ (OM 82bullbullbullbull ---- bullbull --- _ 92 (10l 00 ORW I M7 654 91 2744 TOO 2~02L~2 I 1~~2 n 07 17~~~~ra- --- ---- _ 2igt3 ~~o r 2270 9397[400 1008 CH8 t2~n()) 934106 471I308N fJa -middot-iijmiddotmiddot-middot-middotmiddotmiddotmiddot-middotmiddotmiddot ----------- W~ 7lH5 1400 232029379 2 437 579 5530000 1~oo4~ 4 ampt 12Flew Nllmp re __ _ bullbullbull ~2~~fl1YI 0 34 11)41813 HO 040 2410000 1 Q17 82 22602 J() -----_ _--- __ _Flli~ New ~ersey----- - fZ Sf 75 2711 974 71 2811 in 6130000 10 JllCgt 12 3 20 88 --- _ 826-00 ex 00bullbullbull bullbullbullbullbullbull _bullbullbull __ _ 2 0 D 00w Mew ey__ _bullbullbull HIgtJl ~I 20 8l7 roM 7~ I ~411Bll71145831 101311 rgt 7 87~M - bullbullbullbull -- bull ~ 874 24 H 546IlOO 89 28005800 iii00 2~tO 1216 00 -- bull ---- bullbull -__ 200 697040 6 9flol 6

--

TOTALS FOR STATES AND TERRITORIES COMPTIlSINO lART OJ OR MOnE THAN ONE COLLECTION DISTRICT

AlltskB__ bull ____ bullbullbullbullbullbullbullbullbull _____bullbullbullbullbull _ ______ 826936 25 California_ bullbull ________ _________ bull____ 13 21J 038- 7~ District 01 Columhla_bullbullbull __ _bullbullbullbullbull _______ 455 H31~ IIlinois___ 19 1~3 004 IS

II 617e30 77MlllyJanrL_MisllOllrl___ _______________ ___ 16 1~1ll53-18 Naw Jersey_bullbullbullbull____bullbull _bullbull __ bull __ bullbull ______ 15 107lJl4 ~5Now York _bullbull ____________ __bullbull __ bullbullbullbullbullbull -H 270 eoo 66Ohlo_ __ ___ bull ___bull___ __bullbull _bullbullbullbullbull ___ bull ~o 161 616 M Pennsy)vlIllia_ __bullbullbullbullbullbullbullbull _ ____ bull_____ _ 31001 3111 38 Texa bullbullbullbullbullbullbull __ bullbullbullbullbull _ _____ __ __ bullbullbullbullbull 3 000 003 31 Wllblngton_______bullbullbullbullbull_bullbullbullbull _bullbullbull ____ I 132 450 8ll

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80000 100 00 B7 ro

200 ro t13713

200 ro Ii 67a ~a 1 1l~17

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UIR~3 2D liWaa 20320 G7 la lA9 08 10 ~M 47 80211 37 33200 93 117Il7M

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S15 J~U7 1J5 218 ga rt4D08 13 16D~i1St

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102500 215260 3 69t 24 2220 30 202200

02420 13allO H400

211 424 25 13876 2M 27

lilli 63~ J3 19 283 2(5 1~

6 5Q3 006 75 16 aJB 212 (3 15 Ht 264 lJ4 (484263108 2031300173 3192047612 3llM 001 tl 4 300 32amp 00

J37 2H 29 32019 251 ~I

136571 25 02001 QS3 53 3700118852 lB 009 7M15 2g U7 0middot17 25 62 MO 201 7B 39OI6J()amp00 73228100 SO 4 537Uo 63 5 52t BI( ltJ4

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______________________________

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TABLE I-Receipt8 from 8peeifitd 8DtUU8 Df inleTflal revcnve fiscal year ended JUfIC tiD 1937 by ecllcction dist6cls Sates and Territorics- ~ Continued

NercoLoa

Collection di~trlct

Oplumcoca leaves etc per olInce or

fraction thereof I

~

Acceptod orI ______middotT_~_re ------1 Opium or ferSlnoomproshy Totalrom derblanks m~~~~iorn Importers Dealers in nllCtltle

per hunmiddot vIolation o( manufae- Wholesole Relan dealmiddot PraclLlon Labomshy ~~io~8~ La~ drlld $1 the HarrIson tmen and dealers $12 ers $3 erB $1 tarlesetc re~rR

Nercotle Act compoundshy bull I tlon er_ $24

AlabalDll_ ____ bullbullbullbull _ _________ ____ _bullbull ___________ $(BOO $191 80 $6000 $2400 $2~2 70 $2 3~l- 93 ~2 493 8( $1740 $5 ~~7 G9 Ariron- bull__ bull____________________ bullbull __ __________bullmiddot _ __ _------ ~OO 621 ~3 M535 2525 IM5732000 COO ----$iooshyArkmos __ __ _________ bull ----

12~ 00 GBOOO ~2 00 118448 1973 G3 10005 1l5 311 ------~8~iio------------_ --middotmiddot----ii-00 lSi 00 ~722 55 ~G38 88 4) 2~ 10~~1 (SFirst California__ bull__ bull -__--___-------_-------- 30310

middot----i~uoSixth Calilornia ____________ bullbull ______ _____ _____ ~ Moo 14 228 B930060 1 2to 00 0000 70S 00 6 ~70 29 6 135 ~O

Colorado_______bull -____-___----- IHOO 128025 3300

310 eo I 1iltlG 80 175100 el 20 iOSSM-----2~00-------------- _----_shyConneetient__ bull __ bull ___ _ ________ bull __ __ _____ 1M 00 17600 48- 00 26100 263115 2 593 01 121 35 6991 51

DelawIr(l______________ bull -middot---middot---ii44- U~ 2400 1200 30~00 ~M25 452 711614-___----------_ ---shy

Florida __ _ ___ bull --__--------__-__ --__--__-- middot-------7328- 19280 21000 18000 2 ~51 52 192995 H8W ~~12 77 ------2i~OO-Goorglabullbull__ _________ _____ bull ___ bullbull ___________ bull __ 2a7 0 4 2aO 15 541 GO 287529 255198 OU 4240 1004025

Hawail_ __________ 1-00 577 00 4800 0000 4~ (5 3Ql80 ~m 110028---_ __ _--------------_----- 73 r~il 7~ 40400 000 1 076 MIdaho_bullbullbull -----___-----------_ -----__-__-- ---middot-i5i800- 31 80 4S000 -----222middot00- 5700

759202 8 224 2S 4~ 00 1939845FifOt Illinoisbullbull _________ ~~

iTl15 71100 ~O~OO 00----__------------ 12(165 80453 Indiana __ ____ __ _ 904080 2517( 77500 15100 HO40 3 ll-S9 7~ 434452 00 24129 191U(iO EIhtb lllinois_____ bull ____________ bull ---___-----_ 5735 14710 OJ 557 00 ~OO 3134S 20039 2791 91

----___--------shy361000 8500 51100 2 5a5 ~O 322160 24000 1042620Iowa___ bull ----____-___------_- __------- 3150 I~G 20 00

KunllS_ __________ -----___-------_ 00 101 70 61000 3300 22200 28i963 24)705 9510 5UO O Kentnekl__ _ _______________ bull___ MOO 18070 358025 3600 27000 2 4(j08~ ~~26 38 17U49 9 4Y2 zr-_ __------__shy 07(079Louisluua____ _ ------_-------__- -----_ __ _- -----_-__- 13050 90090 4800 IUOO 277315 23li100 525 2a493 Maine_bullbull _________________ 1200 I I)f(l 30 I 19G 60 00 22950 26~000---___------_ - 7470 5000

middot---middot2W~00-----i05~ro- ~M 61558 -130 75 3 441 ~9 433014 00 35100 9 97D 35Mary1and ___ bull --__------------_- -----__-------shy42972 1 ~09 00 12000 [7071 63-1552 7 t47 53 1618 176~ 1819507Mamchusetts 1173 84__ _ bullbull ------------------_ shy an791 r 525 63 910 lJ580 2205488Michigan ----__ __ _-------__---- ---_ __ _------ 051541 37047 151191 28400 77775

Minnooot8 ___________________ _ __ bull_______________ 00 218 (lO 140000 ltamp00 312 00 3480 M 303750 00 2L2O 8~1 a~

128 ampJ 0 13380 14M 1423 al 17I9(i 35l100 ----iii~3M_21 IQ4 W 2 610 00 bullbull-iiii_O(( 3l500 3 101 9 3 205 ~2 nro 28928- roM~liM~iiC

17730 115000 7200 207 ill 2365 27 21l40 roll 00 lH 7~ 710522Sixtb Missouri -- ------__-__-------------- --__Montana ____ 3UO 51OO 3r75 84GH (gt8881 1025 2 101 6~--___---------------__ -----------shy_-------- ----middot-48_40middot 1O~ 40 1 0r5 00 00 8l00 7r25 6 43S 91Nebraskn ____________________bullbullbullbull ____________ _bullbull _ 20711 57 1 OJ2 29 Novada __ __bullbullbull _ 10 00 1300 2~ 00 17000 1M 7 00 ~24 01

--_ _--- ------------_---------- -middot-middot-middotmiddot-7100- ------------ 149160New lIampshiro _________ _ bull__ ______________ bull_____ uoo M51~ 671l05 115 2lJgt0 m __ _-------FLrst New J meybull___ bull_____ ___________ bullbullbull _bullbull_ ___ bull 4100 1 400 23 1an13 1125 300l6GM -----------_ ------24~00-Fllth New Jersey_____________ bull_______________ bullbull __ ~ 21 35 988M B2020 3~0 25 15617 9G00 3 70~ 10 3 71025 New MMlco_ _______________________ bullbullbullbull __________ ~ -00 33020 (1)8 76 -M

9OlXli 7ll ------------- 00 ------------ ~

F(t New York __ bull___ bullbullbull _bullbullbull____________________ ~ amp1100 ~oo 7326 29 e le7 00 1300 lI8nI1Second Now York__________________________________ -00 0040270~ 9710 10200 n8-60 IlOO07 83077 21 iO 2891 Il4Third New York ____ bull______ bullbull ___ bullbull __bullbullbull ________ middot------300-00shy

New York __ bull ______________________ bull___ 10425 10740 7200 21600 300900 6 7RI 00 1700 9 ro6 81 FmlrtNlith 2 goo 11 31430 2W00 372 20 ~8ro 38 ~ 600- 54 00 37 ro 13mo03Twentymiddotfirst New York________ bull___ bullbull _____ bull________ 41~ 70 ]2600 00 11100 21200 1207 a5 I 1J ~O=00 7G 31 4 624 7~ Twentymiddotei~hlh Ncw York___________ bullbullbull _bullbullbull ____ 33B 75 17700 2935 00 11200 ~OO 261(02 ~ 958 M 1940 935932Carolina__ __ ______________ ________________ --middot-Too-North ----___-_- 21200 2835 25 ~7 60 ~O B8 2471 H 4u 72 823G40North Dakota__ _______________ bull__________________ ------------

~~--__--------- 31 30 BOI 11 58910 00 I 513 65First Ohlo bullbull__________________________ _ ___ _ __ _ -------ii05-oo- --middotmiddot-16800shy333 GIl 12850 2~0 00 J 713 23 2 1O~ O~ ll-SOO 5l21l3 Tenth 1520 7570 11330 middot~llXl 19700 100714 lm2ffi 3 240 94

Ohlo______________________________________ ______________ bull_____ bullbull _ _____________ ~ Eleventh Ohio ~~ W 22500 00 271 00 150700 I 71lQ 75 10240 4 1jOIJ l5

El~hteonlh Ohio ___ bull 29821 269 70 I 527 05 =00 a9375 302745 3891 46 80 ~O 1029592 OkI~homa__ bull__bullbull___ _bullbull __ _______ bull__bullbullbullbull _bullbull ____Oregon ___ ___ ________________________________

_ middot-----middot--60- IfQM 415-00 00 2784Il 2 G31 tel 20HlJJ 120 9~ 5 717 09 125 50 8amp100 gt00 241 roo I roO 24 133470 1000 4 2m 01

FlTst Penmylvanla____ bull__ bull __ bullbullbull __ bull____ bull __ ___ bullbull ____ -----4~00-7 9B5 68 000 132amp00 0- 00 eoo lJJ 7 519 B~ G 852 66 UOO 25 27999Twelfth Penmylvanla ____________ _______________ bull _-----__--- 12000 27000 170 00 203255 ~189 00 00 4781 55rwenty-third Pennsylvanla_ _____________ bull____ bull __ -middotmiddot---n~oo-=00 111790 2ro00 3 9ra 511 e7 ~9 1Qoo 18Rhodo [sland ______________________________________ bull UOO 140 10500 7200 PliO 10 87420 4900 2lel5O South Carolina _ _________________________________ ~ w ro 18B 00 I 7ot 5~ 1 075-05 151 10 3004-20-------------- -----------77- ---_-- South Dakota_ ~2 RO 1M 00 0~2 4~ 688- 80 ]9M 1 729 37Tenn1Slee __________________ ----middot--54960 ------71-00shymro 1125 01 32460 2 61 Z7 2 7fAl 06 IJrlM 761168First Texas ________________________________________ 00 _------------ 23120 l 302 (jI) bull 00 3fl4 lJJ 407598 3686 lQ =00 9B98 09 SooondTbullbullbull ___ bullbullbullbull 306 se 24620 15000 00 47G00 5917M 3 771 30tL 00 11 108 30Utah_________________________ _____Vrnontbullbull _________________________________________ _----------- 41 ~O 35100 -_--- 121 50 394 75 O~W 31 ro 1 ~OB 21

~2 ~O 81500 00 378 11 S71l 95 lWl~ 201213Vlrginia___ bullbullbullbull _____ bullbullbull _bullbullbullbullbull _ ___ middot--------6-00- -----------shy-___-_- __- 210 BI 29050 00 24400 i 000 31 2761 10 ~ 00 519 7~ ~121 llGWashlngton ________________ bull___________ bull______ bull___ ------------ 143 ~~ 2937 Oll 3~G00 - 2 389 89 I 9Q1 3S 3207tl 8 118 74Wost Vlrginla_ ____________________________________ -----------shy

11530 1~B1i00 H400 1271 50 IB9208 87 ]~ 4 9l5lIWlJconsin_______________ ___ bull______ bull____ bull_________ -------------- -----------shy3316 221M 1212 50 ~OO 25200 l 012 GIl 363970 13970 0 ~109 ZJWyomlngbull _______________________ _______________ bull -------------- I~OO 10000 ------------ ~800 ~13 6li 24il 10 00 72325

Philippine Island_ ------------ ----------__ -_-_-_--- ------- --__-__shy

Total ---__------------- Us 920 46 10 7M 00 fJ81673l 22462 16211 73 10081580 16721326 middot5878 707502 673 ~n 81

TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE TITAN ONE COLLECTION DISTRICT

Alaska ___ ------___ _-----___ _--_ $7750 00 ~14l-4(1~ ~ ~~~Colilornill__ ________________ _____________________ -middot-----$4660 00 ---middotiioo~25-917 SO $151310 ---middotii4400 -ii-ooioo- 1029234 1077438 $loo 24OOOHDistrict 01 Columbia ___ bull_______ bull______ 7500 178 75 10n80 151750 1700 2002 05Illinoi__ bull____________________ _________________ -------__---- 00 --middot-i~iio157635 6lR 25 328800 27000 00048 9 6g 90 1l01619 17165 27H3IB Maryland __ -_ __--_ --____-- O~N 17~ 80 616 18 168- 00 25200 2399511 2 821 tl4 00 33600 707730Miourl __________________________________________ 1Q32133 37180 366000 2amp100 61330 6~8722 5IM42 00 W726 3(103382New Sersey__bull 00 5674~ 14500 34025 lBO17 14000 6 171 33 508338 ~OO 10180077New YOIL_____________ 961950 131570 611300 7illlOO l 651 40 1902611 22171 32 00 18~ 61 00586 70Ohiobull ___ ----------__-- 1151 59 577 10 257035 53365 110235 791482 g ~58 7i 34926 2366774PenllSylvania __bull ___ ______________________________

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Washington ____________ _ --____---- ItO 75 2lI3706 __----_ 33600 2 31239 1 1l2Il 35 32079 7915-3-i

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2002llM UM682 19237 U 979490 33

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~e

~ YlrlNampwYork _______ _ Zl~ 411 18 1Z63H36 22333 38 19 Zl719 42OM (3 48057 03 621 21 lOll O~ _- _ SeNlnd New york bullbullbull 21liii-87P7jmiddot I 852 95 e7 346 teo SII 3372 72 411)106 138l~I~ 61 69688705 3 7G3 11 2middot81775 3304138

middotmiddotmiddotmiddotmiddotC1jiiill Third N~w York ________ 1115l~189 3 (ISO 212_ g8 194718 26 4 glO ~35 74 19319765 4297933 136 Wll 74 2047042 49471 100870 7-1 ~url(otnth New York __ Z ~I ~1011386 ~ 130 QD 273916~ 215721 12920 92 ~1~ 75 M17S 73 8S-81

Twenty-fun New Ynrk 4r02 St 5113 ~8 1 70904 2 30 23 1182 ill ---- --- 1789 134548611 ia6--i7G-jg --_ __ __ 5233302 TWBntymiddotei~htb Nampw

Yrkbullbullbullbullbullbullbullbullbullbullbullbullbull ___ ___ - 1l2 ~o 0 LJ 193 Q5 19 11111 M 13m91 3MS3083 1102403 18153542 -----__-_ - --_ __ 538 537 03 North Car~linampbullbullbullbullbullbullbullbull 20)7 92 H80 29 il -____ - ___ _ --__-__ __- __ North Dak~trL bull __________ 1101 n~ 9~First Obio bullbullbullbullbullbullbullbullbullbullbullbull_ 166529 M 6I6G61 -i-~i-j(iij_7iimiddot 10 81~ 7ii 2lti ~92~ilmiddot i59 i759Omiddot bull j i02 75192- bullbull 237838 iii - ---2til Tenth Ohio_________ __ ----- 7 97n 31 raquo143 T ~I~ 7 Eleventh OhIobullbullbullbullbullbullbullbullbull __ 1173086 1 (11)6 11 7S01Jl 5~~~ 2Jgn~ ~~~g ~~m~ middotmiddotmiddotmiddotmiddotmiddot682ii4- bullbull __bullbullbullbullbull Elghleonth Ohio__ bull ______ 171696700 H 753 If ~2 n 91 33))lt 3~ 22 74~ 21) 23 17066 1613521 08 17976375 5263 bullbullbull_ 158 (3 Oklahomabullbullbullbull_bullbullbullbullbullbullbullbullbull _ 7 D12 09 32435 2 331 86 5~5_~~ 1343 bullbullbull_bullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oregonbullbullbullbullbull ____________ rH_ 38 323middot QQ -- _ ____- _shyFirst PennsylVllnia_ bullbull _bullbull WI 381 24 22346 65 53SOli27 16n1109 middotmiddotmiddot9ji1i5~2~ ttl795 15787932 I nO 05 8800 bullbullbull _bullbullbullbull _bullbullbull

~2G6 76 1249_ 08 ~ 500110 Iwolfth Ponusylvania __ 171078 526_ 60 2 4~18 I~ lJ4_~4 43JU~3S 195 658183 ~wen~ymiddotthfrd PonDsylmiddot

vama _________ bullbullbullbullbullbullbullbullbull --- - 2150028 4310 i3 1511~ 81 2~7U~ 103 nl 72 2 ()(l8 06 87054 bullbullbull _bullbullbull bullbull Rhodo lsland ___________ 30 255 ~O SOllth Carnllnabullbullbullbull ____ bull __ 187 ____ _- 011 8~ U69 411 07

______-- il2O84 8 O~ FIl 9~ ~O~Q 32

SoutiJ Dakota_bullbullbullbullbullbullbullbull ----- 127 81 - 61~13 TennMSe6bullbullbullbullbullbullbullbullbullbull __ _ 71 50 69 21372 (3 38 f3 - i-265middotii~middot --- ---- ---- -- --- ---- middotmiddotmiddotmiddotlS770-5S- bullbullbullbullbullbull ~ ~

Firsl hxllSbull_bullbullbullbull _bullbull _ 4720 6 aoo 12 I IllS 17 ~64 ~~73~~ bullbullbullbullbull __ bull __ a318M 24897 _bullbullbull _bullbullbull __ bull __ bullbullbullbullbull _bullbullbull _ 8ocoud TexllS ___ ____ ---------- 0042643 1911 37 (197 (3 I (~G 4D 3n 62 1SQ 10 11 601 43 _ bullbullbullbullbullbullbullbullbull _bullbull __ bullbullbull bullbullbullbullbullbullbull_bullbull _bullbullbullbullbull Uah __ bullbullbullbullbullbullbull__ bullbullbullbullbull_bull _ 11475 09 12080 middotlOSlB~ l145S9 431 Vermont__ bullbull_bullbullbull ____ _bullbull 113 42 6 BO 18413 ~~ 04 -bullbullbullbullbullbullbullbullbull--- ------ T61middot 13821 70 bullbull-0middotmiddotmiddotmiddot-amp6- ~~

-middot--middot-middot-8ii5~ ]lO ~o bullbullbullbullbullbullbullbullbullbullbullbull_ __ 2 950 14 _bullbull bullbull _bullbull _bullbullbullbullbullbullbull_bullbullbull __ bullbullbullbullbullbullbull _bullbullbull _~~~~~iton~~ 205391 71 20 1169 ()(l 141462 19 P31 00

25 8li 09 21166 5~37 tl32 01 202 t7 4~7 28 1683611 4 H _bullbull __ bullbull __ 0

Wet Vir~inla_bullbullbullbullbullbullbullbull 27582776 W Tll 70 17058 2707 11198 bullbullbullbullbullbullbull 0M563 bullbullbullbull_bullbull __bull bullbull_bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull Wisconsin bullbull _bullbullbullbull _____ bullbullbull 748 611 67 2121235 (11-119 2~ OiPomiddot 815 ~O 2t amplaO IS tlt7 S8 9910198 bullbull _bullbull _bullbull __ 11711 Wyomlng__bullbullbullbullbullbullbullbullbullbullbullbullbull 00 lG57I 42~2 I~ 20 PhilippIne Islands_ bullbullbullbullbullbull -- shy

1OcCCICcCCIOCcCcICcc I~m coocc~c+o~c~c~c~~~oc~ oocmiddotIO~~CC~40~70~C~ oo~cl~~~~middot~~middot ~~~~~~~~~ ~~~~~~~~ ~~~~~~~Tolal bullbullbullbullbullbullbull__ bullbull_ 6110006415 1167134941 6MI83lQ8 ~Ql9 tI8Il 3t

TOTALS FOR STATES ANO TERRITORIES COMPRISINQ PART OF OR MORE TIIAN ONE COLLECTION Dl6TRICT

Alaska_ bullbull _________ __ 7471JJm--$1633-66shy middot-iiI52387imiddot181624 Q7California bullbullbullbullbullbullbullbullbullbullbullbullbullbull iioo-522-73shy508 2110 07 $7581628 524140 617746 38_ 10Ditrlct of GOlumbla_ bullbull I 3O~ 91-- - -- 310779

100001 12 172613346IUlnolbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ ImlIG78138631 54 1 M2 lOS 87 ~~~ 40 3f Maryland __ bull ______ __ 7 81U_ ul 21403 6 6 769 63g008M72563 ---middotmiddotmiddot-i3127middot69 93 55 1054007MiSlOllrLbullbullbullbullbullbullbullbullbullbullbull_bullbull 17037Q20 438 415 08 37141334 Now Jorsey__ _ ______bull __ lJ 008 2-j lI 19 77 1380901 1933373 113 I 83~ ~~Y 77 I (II YI5 16

27078099 693201 02New York bullbullbullbullbullbullbullbullbullbullbullbullbull_ 34221JJQ4G 697 M713 50159H3~53836Tl70 O~lobullbullbullbull ____ bull _______ bullbull 1715 3U 21 5185674 48 7U 82 20943105188J~n 14 71~IZ3H

~1 877 3a 106045amp 80 1InmyivtYlfabullbullbullbullbullbull 27 6S3 98 8t 802 271~ 508 30 3 lI)jM 76201 959 79 32262Te18-- ___ bullbullbullbullbullbullbullbullbullbullbullbullbull l7O2ll5H211

Washington_ -- 1414_ 52 101lt191 5132 OJ 20247l5 391 71 2O9l3 89

-_ __ $39632 70

-----_ __ shy68974846shy

21330 --

_P~GP 2946356

379156190 652 802 60

10010 41l728

__ _-_ shy$61676 as

19Z43 2 amp57985 68

f 6H 03 1l3 859 62 137roO38

130168400 473951 97 267661 87 1(91809 16836 11

middotmiddotmiddotmiddotiiWlO-middot l3 38

(8459 amp 1~2_ 8tl

21 144 4Z 541[)l

lOll 75l 63 73807

381501 248 gy

414

middotmiddotmiddotmiddotmiddot$25-P7middot - _ - -

339~ 2

~5960 - _ _ _ _

middotmiddotmiddot$IiPla-61

middotmiddotmiddot6ii4iimiddoti9 -----79iis

13341 823~ 98

151 _ -

~- - - -- --__ -- shy~ ~

1937 bll collecliorl dislids Stale (lnd TerrilorieA-TABLJ l-Recdp~ from specified ~att1CM of inemlll relenlle fi8calllM~ ifld~d JUM JO

Continued

Collection ~Ittricl CheiggUm 2 II

cont

Condy(delinquent Lax Iepealeltl

Meyll19Jl)

Alabama_ bullbull ------bullbullbullbullbullbullbullbullbull -bullbull - ---- bullbull - bullbullbull ----Arlwn~ bullbull _ bullbullbull bullbull _bull_ - bull bull__ bullbull IJ~nCM

8S 3l0 61 ~f~~nC~jflbullbull - --- ----ii2ilii2ll - - - -$1 jji ii- ------$40067- 13~66i7~4

2Iou9523~2SIltlh Californiabullbullbullbullbullbullbullbullbullbullbull bullbull 13 05 3~ ~ 303 77 620 UO 13Colorado_ bullbullbull bullbull_ _ bull__ bullbullbull _ Connocticut __ bull 17416 t8S3843M

HS220M 8il2t9tO~tid~-_------ __ - - -9-iii i760

1003 770 2llargie bull __ bullbullbull_bullbull __ bull bull __ bullbull _ - ---- -bull 127 7m 22 H~weil __ _bullbull _ bullbull __ bullbullbullbullbullbull_ bullbullbull 0_

107~J2~~~~~Olljlii__ _ --4555Ziw -----zii7iiiimiddot -8i545 ~~~~2~L~

6 S078M l~r~~fa~l~~~~~~ ~ ~ - 30 89 Ik35 loabullbullbull __ bull _bullbullbullbull _ 7997 ~ ~~ ~ ~ Kansas __ bullbull _bullbullbullbullbullbull __ bullbull _ ---- --- shy ~68IMJ7KenttlCkYbullbull _middot_middotmiddotmiddotmiddot_middot __ -------- bullbullbullbullbullbull shy s~omo7 ki~i~ane _ --bull --middot87 83 gn 00 -bullbull --- - shyMaltylaad __ bullbullbullbullbullbullbullbullbull_ v37 zl -- ii~ 78 - 5~t~ 7~~~~ M~~useabull _ __ _ 943091 W~5 20855 7~ m~ ~~ Milthi~aa bullbullbullbullbull _bullbullbullbullbull __ bull __ bull 1886 48 Ilt 111 ~ 3 249Oj73lt52lImiddotjiMota__ bull __ _ bullbullbullbullbullbull __ _

3~~ 171 [)M i~~L _ ---middotoii~G4- -------shy

t~~~~

Bilh )lissutlL_ _ illl5~ bull--- --Flrgt MIW)1rL __ bull bullbullbull __ bull___ --

1000 UI7522Ci MonUlIl~ __ bull__ bullbullbullbull _ ----bullbull --------- bull 7W

u8~107NebMIra ___ bullbull _bullbullbullbullbull __ _ ---- shy-middotmiddot--middot~BOmiddot 4290161

Nevada bullbullbullbullbullbullbullbullbull bull__ bull bullbullbullbull -- ------ - -bullbull - - shyNow Hampsbirbull _ bullbullbullbullbull bullbullbullbull _ _ bullbullbullbullbullbull -- shy 204 74~OO

--221iiimiddot ----iooomiddot

Sort drinks olemiddot (dellnmiddot Total quent Ie manulooturors 111middotId exci taxes

MIlY lll34)

f5Q6 ~70 01

Cruele [gttroleum SOe 804 ltI fjOJ R~enue Act or Hl3l ~meltld

Cruele petoleum pIOelUOOel cruele pelamiddotleurn renneel

Togt wHhLed o pIocescd by TurehI pcr blrl

[gtI baIrel 1lfgt cent li25 cent

-- bullbullbullbull$Z fQioi -- -middotil16770 -----1319730 210225 12G5858 2 2ll7 35

3150581 372773 ~J 6gt4 10 4078li 19772 H2 ~S

---- --- bullbull -bullbullbullbull shy _bullbullbullbullbullbullbullbull __

bullbullbullbullbullbull __ bullbull __ bull__ bullbullbull _ _bullbullbull __ bullbullbull _ __ bull _ bullbull -bullbullbull

bullbull __ bull bullbullbull

--bullbullbull -bullbull --- __ bullbullbullbull __ _ bull_ -middot-121zii~- lSIUl 1039227

202 94 ~TG 3G 2llMO43

--20 9ii~j~ - --- i~i 38 --- bullbull isslii 89 llOlfjl bullbull _ 282130

1702tl97 ---ifolM n03IlI

-------- - ------ -middot---middotmiddot~iJ~gJ -shymiddot---middotmiddotmiddot3i2 7~ -- --iil4S71 3~7(t 82

__ bullbullbullbull_ bull bullbullbull _ __ - ------- bullbullbullbull -- - --------- -- 8Mn- shy

2010 1l8ll 192~~ 467 _ __ _ ~L u

_ bullbullbull_bullbullbullbull __ --- bullbullbull - bullbullbullbull - ---- bullbull -- bullbullbull --- ----- ----- bullbullbull -bullbullbullbull - bull - - bullbull - bullbullbullbullbullbullbullbullbullbull - ----230ii

Totnl from petroleum proltlucedbullproresod

or ovored

Proouctlon lgtlx OIl ~omiddot line moomiddotmiddot bull red (com n~tu~1 g rltgtr b1IfToJ

12500nt

--72704- ----middot---7270i bullbullbull ---- 2302imiddot-middot--- middotmiddot--middotmiddot-2~O26

----- shy bull -

400017- ---- shy ------ji6iii7 ----jjg-jj shy 133090~

2Q no 73

--8[1 3i- H n~ 12 ~232 30Ci8~3

87688 5SM2J~

--- T~~~l 2090 8009t8

-- shy - - shy- bullbullbull - -- shy bullbullbullbull --- shy -bullbullbullbullbullbull bullbullbullbullbullbullbullbull ---shy bullmiddotmiddot middot~j(ij71

----29~73middot 414534 6~1 4394

Pit New Jor50Ybull _ _ bull__ bull__ Fifth New Jreybull _bull bullbull_ 149727 487 71078 k~)n~ I~~~~~ i~~~ ~~H~ ----middot--~~i~ g~~~

2 857 03~ 23 bull _ bullbullbull _ 3 661 62 ___bullbull _ 3 167 ~22[)t~ 1middot middotlog1G7jshy~k~ N~~~Qtk_~~middotmiddotmiddot---jcsii20iishy

Sltvgtnltl ow Y~rlr__ bullbull _bullbullbull bull _bullbullbull __ bullbull_ 264B8B 4 12 ~O I SO 12~ 1Il2 64 lhire New Y~rk bullbull __ I S15 O~ 2 1017 ~O 4523 Zl 25 122 leO ~1 Fnurl Math N~w ~ okbullbull_bull_ _ 7B 75 L09 50 75 2 153 2lI 1 256 U~ 30 Tet)middotfit N York__ bullbullbullbullbull _ _ _ _ __ _ _ bullbullbullbullbull_bull _bull _ l 127 I~ 07 Twenlyeighlh Now York__ _ __ 5 2M m 1 771 ~4 (iii3 3~ 2 9~l (1711 JXorlhGar~lia_- bullbullbullbullbull_bullbull __ 6S07 ~J7T~S7 Noth D~kol~ __ _ __ bull __ __ 4~46~0~ Pol Ohio bullbull _ _bullbullbullbullbullbullbullbullbullbull_ I ~3L lQ- bullbullbullbullbull i~i I L ~~ - - bullbullbullbullbullbullbullbullbull - ~ ~~ 45ltl RllltulhOhlo _ 20239 H~5 1gt12 777 flevnthOhio _ )~I~~ _ __ 12ti~5fJ21 1i~htecnlhOhi_ bullbullbull _ _ __ bullbullbullbullbullbull 319830 ~Zll 4lt1708 J3494OO2i6Okbhoma ___ _ __ __ bullbullbullbullbull _bullbull _ 0847 ~5(mn71113~ ur~n__ 3503 51221813 rim Pennsylvania _bullbullbullbull ~9 421 ~O 2 519 80 177 m ~IIllll1H9 e JlIdrth Ponnwlvania bull _ 301 Il4 - 238 )68 7G Tontmiddot-thd lnnylvanhbull_bull_ _ l6 7~ I 16 13 952 55 39 ~i - ~1 rm 081 ~~ Rhndehln~ bullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbull llJ~I~ bullbull _bullbullbull ~6 to2~2685

South Corr4inbull _bull _ bullbullbull _bullbullbullbull__24 lOt 832 19

~~~~I~Pe~~~ - --- -- ~M70 ____ ~- __ ~~m ~~i3~i~ FirstleXB_ _ _ bull bullbull _ _ _ 1~0~~8r79

Rocond P bullbullbullbullbullbullbullbullbull __ bullbullbull _bullbull__ bull 700 91 - - 1739i7 i 801 72J 73 Utab __bullbullbullbull bullbullbullbullbullbull _ __ bullbull_bullbullbull _ bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull 504~9702 Vermont __ bullbull _bull _bull __ bull_ _ __ bullbullbullbullbull_ 11~ 8-~1 12 Yir~lnio_ _ _ --iWmiddotR2 ----Zio-omiddot 793llU~

~~N~j~1i~[a~_-middotmiddotmiddotmiddotmiddot ---- __ ~22middot _ ~~g~g W1s(lt)nln bullbullbullbullbullbullbullbull _bullbull __ bullbull _ bullbullbull bull _bullbullbull_ -21237 (7j~~- a21Bl33QI

1~ 7l~ S3 44338

2S74il middotmiddot--middot-----3S- - 3m8

-middotmiddotmiddot-middot oi - 1ii7i~iiii --middot-378 39 ----- -~~~~ middoti~

fgt37 l~ ~ llJIJ 3~ 7 4211 ~712 10 27 15W IS --419S 1 Sr~ 01

2126 UHn

~Il2 5d 3805 lt 2)~ ~2

~~ 71~ ~7

2fgt9 20 27R 53 2 1~7 tl8 470996 10 911 S4

middot--middotmiddotii~7shy --middotmiddotmiddot00i6 -middotmiddotmiddotmiddotmiddot372074S- -- --jii-08iiiS -middotmiddot-middotmiddotmiddotZjZM --middotmiddotmiddotmiddot7ii~ii- middotmiddotmiddot--middotmiddot7is71 middotmiddotmiddotmiddotmiddotmiddotmiddotjimiddotjlmiddot ----iO76720

34 ~~~~ _I bullbull bullbull_~~_~ ___________ bull bullbullbullbullbullbullbullbull _ 301 bullbullbull_bullbullbullbull 301

bullbull - bullbullbull ---- -- - lt bullbullbullbullbullbull - middot1- ------ ---- shy~5178 79 21707 95 10155609 M~97 IIA) Zlo 8~

86 08S 34 3 o~3 02 Zl 882 02 5 roo 12 150 8~7 ~]

__ bull __ bullbullbullbull_ 1 13~ 87 I 1ampt87 _ __ _ _- middotmiddot~fl~9tmiddot -- - - middotmiddot-middotmiddot-middotmiddotii~i4

__

~j312 middotmiddotmiddot-middotmiddotmiddot--iOO40- middot-middotmiddotmiddotmiddotmiddot-middotiliiiiil ---middot--4iii~osmiddot ---i762-02 ----i-ooi47- middotmiddotj-7775O- ---middot--middotiSO~09W1amill~ _ _ __ 16315900 4GoltgtII 10 Mii 64

Phj]Ipine Islands_ - --- -- bullbull -middot-ImiddotCmiddotmiddotmiddotmiddotmiddotCmiddotmiddotmiddot ImiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotI+middotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotICCImiddotmiddotmiddotCmiddotmiddotmiddotmiddotCmiddotmiddotmiddotmiddotmiddotCmiddotImiddotCmiddotmiddotC-middot--ComiddotmiddotmiddotCmiddot---ImiddotC-C-C-middot--C-middot-C--middot+===7shyTal~ bullbullbullbullbull 9294~7liJ middot3~49694 ~M3~1 4Y16oor04n m~l~( l~OQrrm 430S40Ji 21B70E S9~182M

TOTALS lOIl STATES AND TERRITORIES COMPRISrNG PART OF OR MORE THAK ONE COITSCTION DISTRICT

~~li~iij ~_ - ---iizsziii -$i821-86 middot-ir~ilaquoshy $50-08ii3imiddot middoti7791i~imiddot $6S168- ---ii6858i74 DistrIct of Columbia _ _ 60 2Ii l3 15 00[Ulnal ___ bullbullbullbullbullbullbullbullbullbull _______ SSS212ll

$3~10807

-i25200 - isis7i middotmiddotmiddotmiddot-middotii9si-it -i -i8~jimiddot middotmiddot-middotmiddoti7869252 670 IJ llll 87 Moylnd __ _ bullbullbullbullbullbullbull bullbull 630 63 ____ bullbull_ 211121 _ __ __ bullbullbull_ 21l1211131 ~b 4n53 M1 bullbull _bullbull _bullbullbullbullbullbullbullbullbullbullbull _ __ bull 728 Ii3 2866 bull 2 868 IT6614 l500

l1(l465~ _ __ __ bull 1194559Nw Jery bullbullbullbullbullbullbullbullbullbull _ l 497 27 2 lOr 39 72678 No yok bullbull _bull __ bull bull _bull __ 395(JjI29 ---- im13 zl 701 (14 38 24 SOl II

~ 1~~ ~~ 25 m fJObD _bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull ___ 4P31S8 M~no 13 ~M OS 45932 1494foAl PDnlyl~~nia _ _ bullbull __ bull bullbullbullbullbullbull __ 00 155- 96 IdSOU9 51684 4439496 ~1j13 ~98421l8l1l411l8Texebullbull ___ _ __ _ _ 76091 173917 58151 87 125 3811 ~052 09 3111lt10 ~ Wabington ___ _ _ __ bull _ _ _ 438 22

TABLE I-Receipts from specified SOllteet of internal revenllot fiscal yerr ended June JO 111S7 by collection dislricts Stalee and TerrioriclI-shybull Contillued

Smcoi ComgtiM- Combn~ I and sUnmiddot Ilons ~I to ont~inmiddot CODom t on FlttyaeidsCOOODutOJJllowr oil seSUlto Coconut oll lug oconut from ot her with eonshy or ~lt domiddotperpoullo Palm hrnol palm palm (oth than in 011 (If t In Coconut OIl United rlyed from TOfal oo~oshyPalm oil per troet or ) cents (no 0[1 Igtr kemel or followIng fo1lowmg [rom (10 PhIlmiddot State po time Uult palm or nul etc oilPOlllll 3 poun~ Jtax if immiddot 3uufiower listing) r hstmflt lpplnes per sc-ons coconutltltlnts emption prooossedported sub-shy emL oils POl pol1udb~t pound 5 polll ~ cellts per IL~ per ponnd PlT poundqueDt to pound3 cents 3 cents 3 cents ~ eonLlLlg2I cents

1930)

Alabamabullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull __ bullbullbullbull tln211 bull __ __ _ __ _ __ ArllOn~_ bullbullbullbull bullbull __ bull bull _ bull __ _ __ bull __ bull_ __ bullbull bull bull__ bull bull __

~f~~~iri-ijmiddotmiddot __ $I9~ii- --middot----iOiiJ- ----- ---$iiil --- -$i1j~middot -$22344ii86 -middotmiddotmiddot$4iS~i- _ middotmiddot-i2~-i80iii Slxtb CliroltIi3bull__ H (73 53 27560 ---$iiii2 3 gl~ -II $132342 1 G73 9 77172230 33t1W $204447 _ __ bull IiOOti7~ ro

g~~~~~cuimiddot _ middotmiddot--middotmiddotmiddotmiddotii572- -_ -- middot-----8800i7- _- -- -- - middotmiddotmiddot--8ii85~ ~l~rtd~--- - - - __ ---- ---i88 ___ _ -------- --~ ~ g~~ilmiddotmiddotmiddotmiddot- ----middot-78iimiddot - - __ _ __ _ -- _ ----middot---78ii ~d~tiiiin_i_ middotmiddotmiddot -ji277ji~middot 9iI7i6li7middot iid7770middot middot--middot60084 -2i7ii0middot - --itj7Q8~- --middotmiddot-i3j~9- _ -imiddotii72082middotii2 Er~htb lIliDOis_ ----- bullbullbullbull ----------bullbull ----o)ji~middot _- ------ii76- 3i8ii28- __---- --3~91 ii71~~~~middotmiddotmiddotmiddotmiddot_ -- middotmiddot-24 00 I we 7J __ bullbullbull bullbullbullbullbull bullbull m 55 187945 16 bullbullbullbull _ __ bullbull_ bull _ bullbullbullbull 1119 2G3 4( Kan~~ ___ bullbull __ ------ -- ------bullbull ---- bull- -- bullbull ----- bullbull -- - ------- bullbullbullbull- bullbullbullbullbull- --- --- - bullbullbull --iillf ~~~~~L_ l4G363ii --- i3G~iii- ----i8~oiiJ- ----middot467pound ---------- J2H8fJ32

gt~~~middots~~~~i-nf~- -2ro77507ii- ---1t2-iiwi~ i~~- --580 ii~~~ ---~~n~i~ -j~~r -- ~i~ -~-~n~~~ Micbr~an ) 0Il0 14 bullbull 3386 - __bullbull bull _ 02lt1148 150 __ __ U3S61Minnesota _- bull bullbullbull __ _ 4 0 l G3 bull__ __ __ _ _____ 5 W9 19 _ _ _____ 9 990 8~

t~ii~r~uri _ _ _ ---- --- -- -_ _ - -jS~578ii8- __ __ --355 57818

~~~~[~~~-))-) ))_)--))_)-~ ~- )))-) --)) _--_1 )m--- _--~~~ miJ-_--_--_ ~~m

- --_ bull-

g~~mi~~if~~~~~~~~~~~ -~~~ffin- ~~~~~li -middotmiddot~i~~~i ~~~~ i~~~~i ~~~~~~~~~~~~~~ -~i~~i~- ~~~I~~~~~~~~~~~~ ~~==~~~~r1i~~~~ ThlrJN~wYork bull 37ZI63~ 56734~1 13o8~21 6839775 84413081 Z(i9~sa 37612 bull __ bullbullbullbull _ 116217373

~i~~~J~tY~~~i 18 d ~ ------4~(1 __ _ _ - ~ I~~ ~ ------T~- ~2 aMJ~ Twentymiddoteightb Now Yark bull _ 19 23 80 M __ bull bull _ __ __ bull ____ 147 03 10 _ _ ____ 1 5(7 143 8ll Nortb CRrollna__ bull -- -- - ------ - __ _ bull _bullbullbull bull__ __ (~5 96 bullbull__ bull _bull bull 495 00

~i~~~ho~jo~~~ 30002351 -23 i453 ~5 - ---0873705- 57810- - sMii iiiiiiio- -----77841middot -~2bii47405Tenlll Ohlo __ bull _ bull __bull bullbull __ _ bull _ 100 __ __~ bullbullbull _ _ _ 270 __________ 370 Elovonth Ohio __bullbull 37 roO 2-~ 100 007 ~2 1M 972 77 _ bullbullbull _ Gn 70f 39- __ bull_ __ ______ 92S 3177 23 Eilflk~nlb Ohlo ~ __ 1M 558 St 5101477 328 551 30 45 l(gtll 63 _ ____ 1264015 (IJ 204302 __ I FlO [79 ~g OklQb~m bull _ __ bull bull _bullbullbullbull ____ _ bull _ _____________ 16~0 bull__bull bull __ 16m

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~r~~middotmiddot__ ~ 47895- middot--middotmiddot268-Gii- ~ - ----j7iiiWhin~tln 6075 __ bullbull 1--l2Q18O __ bull __ 6~ 165 06 J 2H 17 ~5 268 18 ~~~~~i_____-_-_____________ ~~ --------- -----------

~ --middotmiddotmiddotmiddot-25iomiddot ------- --middot--middotmiddotmiddotiimiddotiiiimiddot middot----middot--7ii9iIijmiddot ~ middotmiddotmiddotmiddotiiro-biw

Yhirr~~~~I~~~~~~ 1-~~~~ s 1 ---~-~ I~ ~~~~~~~ ~~~ ~~- ~~~~ -~~~~~ ~~~~ ~~~~ TOTALS FOR STATES AND lERRITORlES COMPHI~IG PART OF OR MORE THAN ONE COLIECTlON DISTRICT

~~l~~ia $i5005-lii- middot middot$52610- - --$9 li~middot $382571 -- middot-iiirn2- - --$2227-20- $Oo3-i72i6- - $3 iM 37 --$207- ij03285i32 ~~~~~-~-~~~~~ m 774ib- --iiii~72ii87- middotmiddot--iiii770middot --50084- middotmiddot---2il0i~middot ~_ i2i9ii3i- -iii9 __ __ 2372082-ii2 ~Iiry[~~ltl_ bull __ 100338 -bullbullbull __ bull__ _ bull __ bull __ bull_ __ ___ 203J~ 38757 3HO30 ~ oun _bullbull _ bull bullbull__ 30557816 bull bull bull 35557S38 NeIltJersoy __ _ bull _ 1[34207 I051nSrf 13173297 _ 673~ __ bull 2~6305971 1131360 bull bullbull (3nol195 New York _ 4246230 7871)l6 140208 55 9~3 66 6865338 __middot_c_____ 2518601 eO 24 W7 67 376 12 $2613 2 871 P~~ 71 Ohin _bullbullbullbull_bull_bull __ bull 4~ 212 67 2496 37( ~~ 118089472 _ bull (596163 57R W 78~G Z Z~ 2821 41 2 l(I bull bull __ bullbull 12OH 004 57 PennsylvBDa_ _ __ POG84 2II9704t 12697170 ooog bullbull 2JfoOl ~~u~ 343925 gro~ bull__ 3j3700n0

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TABLE I-Receipt IrpTfl prdfied ~ltltircr~ ltgt1 inlernal rerentle fUlcal yeor ended J tine 50 1917 by (JUrctiol di~lricl8 SlaJeB and Terriloric- J Con~inucd

Admampllons

Tlcke~ brokshyCollecllon dltrlets

For 0000 10 Free Or reshyen ale (or

amount paid equl~oln~

reoll of the duced rate nmount In I renl (n~mimiddot tLX on the ~ of ~h

sinns under 41 ootnhlihed tlO~ mCltJ ~ri 10 ~oenl

oont oempt) prJce

Inh~mn __ bullbullbullbullbullbullbull ~7 01gt4 00 M 734 03 SI7O75

tv

NatJoDel FJronrms A

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(chsllte o( nol elleh $21Xgt turc per llOO o~er $200 ~IO eempl)

tlonbullbullbullbullbullbull 191igt1( roS 6705 ~n ~ ~_ middotmiddotmiddotmiddotmiddotmiddotmiddot$2I1i-i6middot ~anll~ bullbullbullbullbullbullbullbull aG2823 l~~ 23 Mi 71 bullbullbullbullbullbullbullbull _ 87920 litH California bullbullbullbullbullbullbullbull ~21j07t42 I~ 094 (J S4~ 00 middotmiddotmiddotmiddotmiddotmiddotmiddotlblUIIl $86108 4811151 ~~i middot~f~~itlh CalifornIabullbullbullbullbullbull 11228ro19 H255 i7 762r18 81l5902 6 GlA 03 23 lIM 92Coloroltlo bullbullbullbull IIIIM197 4M3 19 ~loa bullbullbullbullbullbullbullbullbullbullbullbullbullbull 2100 1l7g GO - middotmiddotmiddotmiddotiiooConnlt bullbullbullbullbullbullbull ISO 4~2 EI 2933 ali 62 4~ bullbullbullbullbullbullbullbullbullbull 1726271 ronJa are bullbullbullbullbullbullbull 52106Il 131l3Gl 31l5323Floridsbullbullbullbullbullbullbullbull lS4481G1 1170798 -middot-middotmiddoti216-oo middotmiddotmiddotmiddotmiddotmiddotmiddotr~U 2170278 GIIOlllabullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 772304 77oM 165771Imiddotall bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull M 008 70 19ll5 Oi ldoho bullbullbullbullbullbullbull 17IO~311 Flrslllllnol bullbullbullbullbullbullbullbullbull ISOJ~Sll 44 aro 87- 2a5i iii bull iii7GG --middot-720069 168 02f 72 Elghlh llllnolbullbullbullbullbullbullbullbullbull 31211 51 IJ7I~ SiI bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12lIO78 28910 Indions__ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~QI nl l1li Iomiddota bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull rll lII 2-l ~~~ ~~ middotmiddotiiiJ-iiJmiddot U~~ Kansn bullbullobullbullbullbullbullbullbullbullbull ~~ lMI 6(1 1l7~(1 bullbullbullbull 4100 bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ bullbullbullbullbull middotmiddotmiddoti3ii Kentueky bullbullbullbullbullbullbullbullbullbullbullbull R~ oog ~9 21 In OIl 77430 bullbullbullbullbullbullbullbullbullbullbullbullbull 1182926 or21lIOl1ilunobullbullbullbullbullbullbullbullbullbull PZ4~7 7~ 400741 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull 10286111 ~Isine bullbullbullbullbullbullbullbull lJ WI IIi MsTylsI bullbullbullbullbullbullbullbullbull 6ltI Zl4 J7 29 m ~~ - middotOO7nsmiddot bullbull )7-M iiIi7ii3- 3t J~~ g middotmiddotmiddotmiddot20000 MnsMohusoIIS bullbullbullbullbull Jn~n17~ w~~s ~OlO13 2710 138233 190~IU8 81 31 M[cbl~DObullbullbull M7bull Il~ 57 7 7n2 M 9M21m 00464 9i1O rOOroJ2Mlnna-lobullbullbullbull Jl MJ rl 130181 SM16 bullbullbullbullbullbullbullbullbullbullbullbull 8470 233[099lIflisslppL bullbullbullbullbullbull lObl4 II Iirs MlslturL bullbullbullbullbull ltn ~w 6Z -----~~~~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot~1i5middot 2Iiii~f middotmiddotmiddotmiddot~ijiit SIlh ~llsurlbullbullbullbullbull 73JlJ n 3158lIlmiddot 4U86 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1500293 1II0n(nllll bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 011 ~1B ~2 0123gt bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbull __ _ 4R10 Nehmskobullbullbullbullbullbullbullbull nl rl( Il( 101714 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbull _ IGlO[)6-008bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 10 lot IIl

bull New I1sm~blrobullbullbull 211791)( 18m~ --middot~7-20middot 2i~~ First Now Jerseybullbullbullbullbull 1013539 IIll51 11l2 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 2118613 Fifth N~w J6rs~ybullbullbullbullbullbullbullbull m jll49 24poundln 4300 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbull _ 3O2Mrl3 I

ew Meleobullbullbullbullbullbullbull 1t8261~ ~~4 ~I lOOO 14040 lO 2 087 7~ -- - middotmiddotmiddotiooI1OFII Now York bullbullbullbullbullbull fgt8ll nl9 25 1282411 13111 78 middotmiddotmiddotmiddotmiddot2-o1ii~~middot ~3 t ~~ I 7M 2~2 48 303 fi2l 1fi Seooo~ Now Yrk bullbullbullbull 72 005 ~7 1700 M 40000 Third NDW yorkbullbullbullbull Of2J2~5~I 63138 02

274 BJ btOI 102923 17 fr51la P~lfZ 17 89000 f1 middotmiddotmiddoti2iiiioomiddot __ ~2O i08 20 0 352 ~OO 08 j89 631 22 8334 5rn00J 41ti 77 19 677 86 127846 82

Fonrlileolh Now York bullbull 2l2 012 31 HW57 23G11O 3Li2U~ 21iI1 M2 07 3~Q ~I)) Il~ Twenlymiddotnt Now York 1431002 ~614 35 7 a3l Jn ampU~ 13 431243ij Tell1y~~bth NowTx York -- bullbullbullbullbullbullbullbullbullbullbullbull 1~70S2H ZMlll-Q1 1313~ co orlh Cnrollnnbullbullbullbullbullbullbull 77 ~II Zl

28amp4754 2~O11~~O i~ijOnt~ n6ll-n ~i3M-37

North D4kolabullbullbullbullbullbullbullbull ~5lrUO iii ii --bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull -- --bullbullbullbullbull -bullbullbullbullbullbull

Z 015 OJ 211224

IFirst Ohlo __ bullbullbullbullbullbullbullbullbullbullbullbullbull 14 711 l~ tmro middotmiddotmiddotmiddotmiddot-middotii-~imiddot 142- middotmiddotmiddotmiddotmiddot2i5OO22- 1707J60 l000111 ll Tenth Ohlo_bullbullbullbullbullbullbullbullbullbullbullbullbull 270711 Il(l ~40 6Cl bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bull _ 448769 11 711 J9 28 10 7~

c Elevonlh Ohiobullbullbullbullbullbullbullbullbullbullbull 1~liS ~ in 9IJ lO liB 23 Elhleenlh Ohiobullbullbullbull 213 Is 61 ~~~~ -middotmiddotmiddot17iimiddoti5middot middotmiddotmiddotmiddotmiddotimiddot4iiJmiddoti3middot middotmiddot--2-40440- ~tHU~ 200 10li ~s 173 ~ rJ OlrlahomD_ bullbullbullbullbullbullbull 82 71iO 21 44311(S 2112$ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ _bullbull 51l13O Bll OU 9 G Wi (8 middotmiddotii5romiddot Olelon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull mW415 361887 __ bullbullbullbullbullbullbullbull 53m bullbullbullbullbullbullbullbullbullbull_ 2llll500 76 I5~l~ 3 Ir) 52 Firsl PennsylvanIRbullbull 57442331 5 41 5ll 61l100 52418 247753 CoO liS7 M amp14 J53 112 31~ 00l 80 Twelfth P~nnsymiddotRlllobull 10700109 15Zgt01 _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull 23513 liOSl gl M amp1~ Twenth-thlrd Pennsyl

middotsn[a_ __ bullbullbull mli2l1 211 5 10 31 ZML~1 bullbullbullbullbullbullbullbullbullbullbullbull aH54 18 r52 2l smS_014 16Jmamp4 00 Rhltgtdo bland bullbullbullbullbullbullbullbullbullbullbullbull 7114683 JOII5Ra ~~1J3 12432 12724 4772 M J8JU~ 42 100 ~I Sonlh Corolloabullbullbullbullbullbullbullbull 3140901 Lif37 3~ 76Ill 24 M6M SoUlh DalrolObullbullbullbullbullbullbullbullbullbullbull ~ 005 51 I~O r)~ 0 2M 4amp I MO i2 Tonuesoo bullbullbullbullbullbullbullbullbullbullbullbullbullbull 7 2~ 14 3 1lOO ~2 -middot2iiiioomiddot --middotmiddotmiddot2secti-fK -middotmiddotmiddotmiddotmiddot~ 5i3j3middot 80 12~1~ ll 1amp4 ~6 Firsl To bullbullbullbullbullbullbull IH rOlllQ 5492115 111940 21111 075 107726 1M 704 Si 6~10716

Rooond To bullbullbullbullbullbullbullbullbullbull 3lt0473 ~G 12IOO7r 11lOOro bullbullbullbullbullbullbullbullbull __ __ [25 O~f9r ~OOIIIII 72 111 JIO ~2

Uloh bullbullbullbullbullbullbullbullbullbullbullbull Z1M-i00 1308 so In~m 20 ZlI n 13 94B 51 Vermon bullbullbullbullbullbullbullbullbullbullbullbull 708OB 12G13 1205 M ~I liS I 405207 Vi~lnio__bullbullbullbullbullbullbull 112[12478 3 Og~ 00 1I0OlMO~ 5873 II Wahin~tnnbullbullbullbullbullbullbull 177~8IOO middotmiddotmiddotmiddotmiddotii27607middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot iomiddot 1l3GO63 10001790 82 ~97 87 __ iio00 Wl VI~[o[sbullbullbullbullbullbullbullbull 20 ool 21 S130~ 12781 bullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbull 21nl07 21 8fl r2 Wlsoonlnbull _bullbullbullbull 13409477 84Hf8 23024 sllI 45 15241gt(1 ~4 87 6Q~ (I( Wyom[o~bullbullbullbullbullbullbullbullbullbullbullbullbull I102l8G 6 fgt5 __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull II MO 87 1 G2i Zl PhlllppIo 11anIbullbullbullbullbull

Total bullbullbullbullbullbullbullbullbull 17 387H9 19 3561401 1701)01782 1~3l282 IO7~OIDI78 t287768M

TOt~LS FOR STATES AND TFRRITOR1FS COMPRISlNO PART OF OR MORE THAN ONB COLLECTION DISTRICT bull

It -bullbullbullbullbullbull] flO 65 10 3405 I0 IIIY 05 G~forn 1148 m 21 II 350 20 ----i8i~~middot middotmiddotmiddotmiddotii21~middot~r middotmiddotmiddotmiddoti6middot~inr middotmiddotmiddot$irn~1 I17I3M40 middotiro7GG-i2- middot$342middot middotii~oi nilct or Columbl~ Ti2 7ll7111 3 TlO05 2O~ 00l 150 6l S3 17 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lllinobullbullbullbullbullbullbullbullbullbullbull 1 lm7T400 441amp402 203492 Sl7M 852747 151l2l6e~ I 6ZJ 536 ~Il 73987816 lhryl~nd lIlGlOO1M 25 ~7119 SSIl143 1~7I 140n 11638 lol3 492 7l 100 501 ~2 20000 )1ilSOUL 2500176 315803 ~U80 bullbullbullbullbullbullbullbullbullbullbullbullbullbull ~ampi 3557033 ~07 188 52 IWIlI1Gl ~333~ XeIVJorllCy 462-51~B1 3405 15 617bullbullGJ6O 2HlI$M New ynrk ~gsMIi 10 1I493lU2 6~~t~ middotmiddot2C8i2i~middotmiddot iii87~-05 ~U~~ 7813ro142 IH~81J9 Oh[o IH 117 ()l 10 49I 11 210gt401 246073 2~QampB2 B2OTl02 MJ n ~~ 032M3 T Pennsylvnnla 95Qo+Uill 12 ~70 00 2~ampI37 52l18 281~07 815031 100II i0719 537ll7 ampl - middotmiddotmiddotmiddot2OOiiii TeXll 40IJ67~ 17 001 7J 21WOO 24171 1600 231~21 5UlOOW t2Jli(IJ 47 Whlngton I517231l0 I 02l112 bullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbull 30 3a6063 17n 3Z6 B 82 307 87 - middotmiddotmiddotmiddoti7iiiiii

plusmnG

--

- ---

TABLE l-Receiple from epecified eOlrCl~ oJ internal TtVefll~ fi8cal year ended Jtme $0 197 by coHecUon (lierich Slates olla Territorieft- -J - Continued p

Pey roll ~~~tll

I -Rellmad Soolll ~6curly Ad

em~loymiddot Rallroad meHl cummiddot empIOoo9 raquoIIhtion rnpresonLamiddot Df tho taxmiddot tivos tax Tillc IX I able pay or UI r1gt TWa VIII 01 tbo wageroll 7 per oble oommiddot be laxahlo V6id to 80 COllt (Aet Jlen~6lon flay rons 2raquo11r morn I per

of Ang 29 7 pe ~et roo cent I 1935) codits

- 170 I~ $1H2IJ298 $2Z78911l HM 318 548 52 4~ 4flO33

$320212 1760 S7 552317 a ~75 ~77 59 58512 162440 5 M3 9~( 811 1O~I74153

--ii7~imiddot~gmiddot ISt2W 595741( ii ~4J ~3G 20 W~2O 1 156 Ob~ )S 17510002 40292 464930291 Cd~9H85

- - _ ~ 1151 J56 73 4rgtll Or5 59 -- 3~L Il7 142175109 91D Ll84 66

_ MO91 2 045 755 so jmiddotmmiddot~~middotllmiddot7~ 302 ~6 -- 403 1X1 j~

bull 67785 339 305 ~3 5219978 ) 420 M 784659 17fgtr-l92243 12 254 lSt 23

1gt641 -39 ~ij l~7723000 1 099 307 62 231444 44188 ~7~ 380 59 01990224 5 879 30 1 g ~2 17t~24tgl 109 829 40

2 6J] 9 953 955 H 808 329 81 -middot 19160 1~l-+MU87middot 37307533

63t815 003J 303370 OJ 23780232 -------- 13~ 6ll amp1 007 54 )0190056 _- I 1~516 3 amplllJSLll 74995301

middot --- 2 25~ 27 6gt7 ~33 67 101738074 2070521 2 ~~f 02 143oo851~ 176334898 128332 371801 3 830 9aO 01 9128179~

__ __ bullbullbullbullbullbullbullmiddot -- 11760 4(1 87amp 3~ 532M81 l 576 5~ 3 620 385 39 ~ il5001~ 16

6M8t2 3OM14 ~72t09962 1~H57140 ___ 191 93 344 rI3 66 ~~~ ns tir

IJWS~O 163858 00783317 7~~ 11lt7 71 J17~ ~ 131 r7 28660914 lZll8D51

Now Hmpshie__bullbullbullbullbullbullbullbull middot 10060 51321122 ~5lt-30 61 - - - aoo13 13J50951O 17181016

I I

M isltllll1enoouo tax

Canoelloo ~i~llicl

AIhama ------- ---Ariwoa_ -- -Arhos_____ ___ bullbullbullbullbullbullbullbullbull Fi Cifati~_ bullbullbullbull ---- -- 8ilb Calirornia ___ bullbullbullbullbullbullbullbullbullbullbull CoJofldo bullbullbullbullbullbullbull________ CODDetleD bullbullbullbullbullbullbullbullbull __ Delawarebullbull _ ------ shyFlarlrt_ bullbull ~ bullbullbullbullbullbullbull _ Goorgiabullbull__ _- bullbullbullbullbullbullbull ~ bullbullbull HawaiL bullbullbullbullbullbullbullbull _ ---- Idabo ________ bullbullbullbullbullbullbullbullbullbull _Fist Illinoisbullbull__ bullbull ------ Eighth llliDOls___bullbullbullbullbullbullbull __ loJlna_bullbullbullbullbullbullbull ------_ Iow~ --------_ KDsn - shyK~nuel-y _ _- - _ 1oDiDO - - - _ shyMlne ---- - - ----- shyMayland -MaecOuscu -- shyMiehi~lI - - - MIDnosor __ bull _bullbullbullbullbullbullbull_ MIssiSltippl_ bullbullbullbullbull First MlSsonrLbullbullbullbullbullbullbullbullbull __ bull ShUl Missourl __ bullbull __ bullbullbullbullbullbullbullbull MODlBD6bullbull_bullbullbullbullbullbull __ bullbull _____ bullN~bmske______ bullbullbullbullbullbullbullbullbullbullbullbullbull N6~adbullbullbullbullbullbullbullbullbull __ bull_______ _

Firsl New J aooy _bullbullbull -__ -

Sec 701 Re~onu~ Act 01 1~32 8mltlD~d Otber lOismiddot

cellanns Grand l~~Jall TrnmpQrlnmiddot internal fOyenOllleroeiiplSLeo3 of safenon or 011 h (inclurtlng taxltdepltlltlt gtOxosTlocTotlh pipe line 4 faPlled1lt) I -ntLoo1I~rllOO check dlvlmiddot10 con~bull cab e aDd wires Ole dond and

5 ver ceDLllIo boat taxos)ffigM

U4 i1l2 8g 11~3~ $72821l7 ll~ 00 $10 ~27 46213 43WM

middotmiddot$3006 1I)LIO 3172214H~2 8G 412079 1557051 1987917 ~577 II fI6 22 aOJl0073 9755490B

~u ~5 118 2M 42 1850241l78~42502064 10743 07

~62 1811 W ~r~ltmiddot 41B 851 01 7174045 892 Il 12 6n 543 7 405028 20 21 970 91 4102 1gt4 211581)(11 9 2OO7798t

0756Bo 13236 75 1gt1 ~2~ ~

OO~ 7070 53 _ ~5 7rJ2 lID IR23

O~ 004 00ll I --middot~middot7925532

5116 O~ ~42 _ __ shy 2) tn 35 35 71i Il7 7bull0000

1 552 732 09 11 J5 21500 7~3

8 8lil 20 13 ~~5 333 lS3 75 ---- - 197858 8t78 11725076 I

~74~ 81 -middotmiddotmiddotmiddotmiddotmiddotiiimiddotS5middot __--_ bull4 middot(I~ 91 14()75 30008 T1- -- --

325 076 ~l S ((I s ~7lA

Jij~49304 )~O 6iS H ~715 621m MO 11 175 815 ~J 27M OS 8t 61~ roo ((I

J~Ij8 I~ 41~~ 771 09

07a2I middotmiddotmiddotmiddotmiddot30~2i~ 40middot 38 ~9 75 gO 85J 019 51 llJ l1 ~t

127533 18~81~233B317358 103132

----49261089 1m 2l J8231 Cl 1439s-I 17 400 ~29 8P O~ 4()

22548shyH 95 74 1to ~Il 611 Q

~Hl 89 __ shyKM 2143~9 2~~ 00 bull36731108 11 5Z7 53 14IOM 3941 70t I bullHlhZ789r 009M741 1205188 ~i-J U~ -- - - - - -- middot middotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotiiiiimiddot340 rJ24 or 7r~137 4242008 7 14~ 7 11~628H7~

112578238 4340~0~ 157731080 M 08302363

118 ~32 64 4](~O5- - - - -- - - 40311 2lS~1919B ro31 UIIs n33503 61 003 51 )8 1l9O 93 ~2 3~ 51 W3151 g 1381043r 34Sl77 -shy 1 513 28 ~ _ __ shy 408720 mM ~amp1 12 244 J6489 lug ~2 8luT0724

3277113 100897547 43 48t O-l rJ 196 88

50902 23 l~O ~lr 31 5174 00

387001 H 2424335 020042 51 25 52213J471

5814593 630020----i 7amp~li 80middot 21Jl17 1415180 J

732l07 18n4874-------- ___ - ~2lJ657g17gl~~middot shy ---- 7 7a~ 37 0Q1U0223182900 --- ---- -- shy

I 2 612 3U _- _ 25 346 OO~n4417102 ~~

-------~------~-~--------

filth Ncentw Jerseybullbullbullbullbullbullbullbullbullbullbull middot N~ Mrco bullbullbull ____ bull __ bullbullbullbullmiddot First -lAW Yorkbullbullbullbullbullbull __ _ __ middot -- -Socond New Yorkbull _bullbullbullbullbullbullbullbullmiddot _- ThiJ ew York __ ____ F~urIDnth -lew Ynrkbull _ __ bullbull 3J(jgt11 TwaolyOt New York __ _ bull J 008 89 Twonty~igbth New york bull -_ shyNorth C~toliobullbullbullbull ______ __ ------ shyNorth Dakota_bullbullbullbullbullbullbullbullbull _ FIrst Ohlobullbull _ - TeDth Ohio_ bullbullbullbull bullbull _ Eleventh Ohio ___ __ __ bull F1~hteenth Ohiobullbullbullbull middot-iifiisomiddot OkJahoma ___ ~OW 85 Oogon ___ bullbullbullbullbullbullbullbullbullbullbull _ _bullbull 2520 FIrst Pesylvani 484578 Twelfth Pennsylvania TweDtymiddotthird l-eDosylvlmla bull 23lS Hhod rlaDd __ bullbullbullbullbullbullbullbull 10 amp South ClLlolia ___ bull __ bullbull __ bullbullbullbull 305 gtDoth Dkolbullbullbullbullbullbullbullbullbullbullbullbull shy _-Teo De _ ____ bullbull __ bullbullbullbull __ bullbull _ - - FirL To_ bullbullbull _bullbullbullbull __ bullbullbullbullbullbullbull 30 IlK 22 Sorond T bullbullbullbullbullbullbullbull __ _ VlJlh _____ ____ bullbullbullbullbullbull _bullbullbull -_- - emont _bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull _-shy Irglnlbullbullbullbull _______ _bullbullbullbull __ bullbullbull ~hiD~ton bullbullbullbullbullbullbullbull I[o318 oest Vrglma_____ bullbullbullbullbullbullbull 7 t~l40

Wisconsin __ bullbullbullbullbullbullbullbullbullbull -_bullbullbullbull _shy

~Vh1rrf~fJe IsIndsbullbullbull ~ Total bullbullbullbullbullbullbullbullbullbull _ nl6~3 (is

TOTALS FOR STATES AND TEUIlITORlES COMPR1SINO PAIJT 0 on MOIJE THAN ONE COLLCTION IHSTHlCT -

4 Q57t 16a 1L 164 ~3J UT 33a30 iIt ~~3717G 00 (104 776 1~ ~O 6~8 O~ 34 JM 59 ----------_ shy6692 I 97~ M I ll7433 W H~ ~8 197766 187844t 100800 I~ 05 00

g~2OlO M ~ OOL ~9 114 118 242 108 3~1l3 ~ 7 4 021 ~OO 47 2 1~2 02 --~71 iil5-00shy ((IIr9 ~~I ~61 09 12600545 rl41401760781 4 ~15 42718 ~ 228 41ffl0 2~70J7oo-- --------- G 71J-t QO~7~1 om 22 158 e2G ~o 6331528 3027 l m 114571 1017 01198 Wibullbullbullbullbullmiddot -------__shy

-middotmiddotmiddotmiddotmiddot-~~f~~middot 1](1 to 64 r72 13 G7R0704 3 1~JlH1IIJ fo2lJ050Ol 145amp172 17167 7~ 36 2937tlnO00 m0I96091~115032 IO~I~2~8 17IIM9 21 onoS

middotmiddotmiddotmiddotmiddot-middot(~-imiddot27-0213700 OS 827 S95 12 72345~ 123824 33 3gt5 ~3 7JO $480302301 2G3 16 9O26~O fltr11 31111000246491 79 ~ 10) lWJ 5~ 36014493 R2 amp34 07 ----------

391 3~J65 8l2lO 11054273 ll 71~ 5J 3M241 I 314138 ~ ~ n 7(0 I~G (4~~ 688 70 57291M232 151gtlD~JI M3 075 34 1M 011 11 6 ~Ja 27 1725315 142011 310 29 1m ~M1lJJ52010 J777OO~37 3lt2 518 58 53153 [) 4114 7e 35353686

J7 OIIJ S[) OJJ400~26~ W 41~ 21 ~~1021119 100 ~1 7J M475l2 2l50i 45Or1l1 582(I~ J30 nIGG~ ~230507 8H3nlO~ l M6 LX13 M 758 ~3l 28 3050445 1a 418 3

292833 4) F7t5 n 1ftl133873 3nQ61Jrl 2(39~38 12 123630346082 ~ J~O 20 7t47 11llJampIJlJlllli121813732 ~ 70711 3100 S21 384 99 14 39 40~1O G ~ middotmiddotmiddotmiddotiiiiiiif I 50~ 78 2IJ~ ~~G 795 2~ij U5 2011 00 1 128 5(0) 7~

~ 4J 877 51 924003t10 mo 1r 1 l~ 858 51

middott~ ]36 313 ~5313n 3~1 82 23 Ie 00 4~ 00 114~003 18~ 002000 1 2ll477 ~7 middotmiddotiiiij~~i-30 lrl H~ 72~ fI-l9 ~11 9H 01 Y5 lJ5 39 M 349 21 3I4 02 2437 l[I 1227lil~Olt 30062

23000631 1387 (H174518717S I 54l ~32 51 2m87112 --_ _ _shy1001 9t(l g~24683 41lO~ 2~ IOj8~~017 1n(jl~SJ _shy 79 72 7~~ 1800

4 4a~ 77 1 6~1i 88 8617G ~5 ID3 4~5 81 ~2 0)6 29 849l253~~ ~I - shy--middotmiddot22-56shy 23 S58415 1012 IB7+ ~fIOiIISOS l Sta ~13 sJ~1)63 3 2l 7fl30 -iamp2iiiiiismiddot 01OM0054519~3618 I ZIO-)eM 95 24M460M 8341381 35 OIL 8ll 4 ~9 1J35as UOCtI719S81023 OIl 19259l28 827 Z7603 Hi 937 17~~19 228 70 3JO178 Oli W34

C 61 ~728 798 01J9S ~9 478819 J IlJ0~571 231589 - Ii 542 00 0671t 070 [)j 32-39 WI 1947144283801 ~~7JM93 342357

17(308 4IiO 7~1471 U 81922 18~71~2 70 180705 00middot 212 098ll ~ ~~ ~i I~i~ 3r 248 30 --i232~i 29 264 723 ~317-1100924 7201785110300 217a~J87 S 3amp1 25 1818~ ~3g 3~2~O 307 ampl 17512882 7rI~ HrJI4 08 I 8Qbull 40~ OJ 12~814 248100bull 81130421 444544171gt 310311116586 09831 72 451489 00 313534 ---___ t B7~ JI4 3~

2610 Q3 21~Ill1~12 811 75lU01 17014)l8 117~m35 370876 - --_ __ _---_- 332 7U1I6-- -___-shy -- ----- shy

20971437 152529258 1193131J8 1 4IYlliIJ 28 1124109587207 339 000 61 23 009974 fO Ml Jg~ 315 2l8321187

$r34 130 01ampIS311~ $I~ 77AUJ~a bullbullbullbullbull _ _ ____ _bullbullbullbull _ sa9 284 Ii( $40middot10422 JI n~ ~91 ----_ - -_ __- 1000 004 8ll ~M 174041 58l 331 13821 $9113663 $84448lC5 20o~736middotmiddotmiddotmiddot$58s-ii- middotmiddot$ii~466~Qjmiddot1 11 60J 412 02 18l4Q7771Csllfoqia bullbullbullbullbullbullbull_

TI ot8 450 90IB 21~1I6 2 300 7~DILIeI~ Colllrnblabullbull __ bullbullbullbull_ r 15581851 144218H 259801207435 G7--- bull U588 ---middoti75~~i531 400 cro 214 9(j210002621 DOO 5C7 fill 103 5J 44 t t37 il llHnogt _ _bullbullbullbullbullbullbullbullbullbullbullbullbull __ I g9t 7(1 1ll31725 lOlt215243 18353451 SIi m ~O 579 990 92205 ~O~ U1 2410323 836 08M ayod bull __ _ _bullbullbullbull __ bullbull -------- 1 [)l~ 91lt 2652 521 38middot ~On2648251734

J06 Bl7 288 73OS 4118 24II4I74~~0 43411454 ID57W932 700 IMisul _bullbullbullbullbullbullbullbullbullbull_bullbullbullbull 1 fiBl 70 0 3tt 485 01 4 170 64~ ~6~ 51842 _ --- __-- gl1~833 16 a~ IB~ 877 400 3034 l54 W New]oltey___ _bullbullbullbullbull _ J 350 07 6 012 872 OIl I 07f~ ~72- 02 433 300 ~5

OM 000 400 81--middot2iiii~ii5- 391399 91~ 0~2 jg 13r 080 16 74S81216421 77Nelt yNkbullbullbullbullbullbullbullbullbullbullbullbullbull H365J3300 FJ 485 M31JI 8 513 850 74 26010040031J ~n2 ~6Ohiobullbull ___ bullbullbullbull______bullbullbullbullbullbullbull 38744340 101 t38 191 l1J 8(1 042058 1521444420 2 1J8- MO 28 1 OM 2ll1 71 36l48

161400802 J5a IQ9 I 200380 31lA71075H301982339 1307 OW 00 44 283 7tl15114811 21400 401ll PenDsylvanuL_bullbullbull --- shy 721175 21)(1 Ob 102 092 621 131(14 re 2 8S3 7811 21 30 273 3~15rJO 0( f 775 698 ~J ~44 3U 47 2lI~3UTu_ bull ___ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 3~ 183 ~7

28 fjIU93 381 219 7~l 7()l OM 02 m 2781)(1 23651 07154 3~ 754 51Wesblogloo __bullbullbullbull __ bullbullbullbullbullbullbullbullbull 110306 2 139 517 31GWtB

--

---------

--------

- ---- ----

TABLE 2 -Comparative infernal reV~1~ue collections fis co

CollecLion dl~llt(

Alabama_ bullbull _______ bullbullbullbullbullbullbull _ Ariwna _bullbullbullbullbullbull __ bull ____ bullbullbullbull Arkans ______ bull __ bullbullbullbullbullbull __ First Oalifornia _____ bullbullbullbullbull 8ith Oa1iorniabullbullbullbullbull __ bull___ Oolorado bullbullbullbull _____ bullbullbullbullbullbullbull Connecticut bullbullbullbullbullbullbull _ - - -_Delaware________bullbullbullbullbullbullbullbullbull Floridabullbullbullbullbull _bullbullbull___ Geor~ia_ - --bull Hawaii ________ _bullbullbullbullbullbullbull Idaho __ bullbullbullbullbullbullbullbull __ ---- shyFirst minoi ____ bullbullbullbullbull ___ i~hlh lIlinois_ bullbull _ - Indiana __ bullbullbullbullbullbullbullbull _ _----shyloWll _______ bullbullbullbullbullbullbullbull ___ KansflSbullbullbullbull _____

Kentuclrybullbullbullbullbullbullbullbullbull ________ Lou ~iana ______ bullbullbullbullbullbullbullbullbull _ laine bullbullbull__ bullbullbullbullbullbull _____ _bullbullbull faryland __ bullbull _bullbullbullbullbullbull _____fftsachtts bullbullbull --_fichigan_______ bullbullbullbull __]fnMolabullbullbull __ bull _____ bull

IISSlSSlPPL bullbull _bullbullbullbullbullbull __ First Mis_ Shth Misoour - bull onltltlabullbullbullbullbull _ bullbullbullbullbullM ______ ebraska_____ NOVAdA bullbull ______ ew lIampshiro ____ bullbullbullbullbullbull First New Jorlybullbullbull_______ 11th Ncw Jersey__ bullbullbullbullbullbullbullbull New Melcnbullbullbullbull ___

it New York bullbull __ _____oeond --few York bullbullbullbullbullbull _bullbull

T bini Now York_bullbullbullbullbullbullbull

CorjJor~tJon

Location or colleclor office

1936 In

Birminghambullbullbullbullbullbullbullbull $i007 73a03 $3 379 224 23 Phoenix bullbull _ _______ bullbull 5744404I 743 725 95 Little Uoekbullbullbullbullbullbullbullbullbull 1 (IB 918 56 I MG 792 51 San Francisco____ bull 2486843427 29600 998 4S Iltls An~le~_ bullbullbullbull __ bull 15 295 ll6 6S Z2 782 461 Jl Denver _ __ bullbullbullbull bullbull 5 067 MO 77 7 eI~ 901 93IIartfonl bullbull ___ bull ___ 12 362 002 71 17f9640066 Wi1min~ton_bullbullbullbullbullbull 20 029 260 58 32 831 8~ 4G Jacksonville__ _bullbullbullbullbull S IH ~2Iill 4([101159At1jlOtl bullbullbullbullbullbull __ __ 167272058 7320 210 o~ Ilonolulu ___ bullbullbullbullbullbullbullbull 3 502 970 93 5011671703Iloll-lt) bullbullbullbullbullbull __ bullbullbull ____ 771151 51 128731395Ohicago__ bullbullbullbullbullbullbullbullbullbullbull 6323461013 1M 288 141 43 Springfield ______ bullbullbullbull (207 OIL 07 5 007 221 98 Indlannpolis_ bull ___ bull __ lD 873 t81 72 16147130781Dea gtOlneo_bullbullbullbullbullbullbull 5 oro 637 32 a 731 165 56 Wichila _______ 371O382SI ~foBS 415 11Loulvl1lebullbull __ bullbull _____ 598719853 O2lm32401Now Orleana__ bullbullbullbullbullbull 509( 101 01 745858357Angtlst~ bullbullbullbullbull_ _____ 183125711 241() 517 52 lialtimnrebullbull_bullbullbullbullbull__ 15333 31S 19 19001591 28Ros tnn_ bullbull___ _______ 28 1805i1 37 387 lJI 18 Detroit __ _bullbullbullbull _bullbullbull 55 238 9190 67 97211421 59 S PanL__________ 10 189 911 32 IS90413141Jackson bullbullbull_bullbullbullbullbull __ 828 787 85 134833142St Louis_ ______ 10 01llI02 49 1969566249 Kansas Oltybullbullbull _bullbullbullbull 5 M7 150 50 700777885H olenabullbull__ bullbullbullbullbull _____ I 243 8115 83 130047769 Omahabullbullbullbullbullbullbullbullbullbullbullbullbullbull 287870051 3915480 M Reno _____ bull ___ _bullbullbull _ 614 H12 00 71119547Portsmonth _______ 107a 237 10 13133032 Oamdenbullbullbullbullbullbull_bullbullbullbull 2869 aM 14 ~568 807 69-N owark ________ bullbullbullbullbull 2487437159 3204401648 AIhU~uerque----- 33170700 409 8fl 4n Brook ybullbullbullbull __ bullbullbullbullbull 9 a09 lSO Il7 12 132 381 ro Onstomhouse New 10539113000 13148766410

York

Ninth A bullbull 627S2S2ll19 8fo 317 6gt5 [J1 New York

(ITyears 1986 d 19S7 bY (0 IIectW1~ diltSte (JTs rlC s rrnlones 11 Individual

Percent of Inmiddotshy(or demiddot

crease-)

~ ~

~

00

~2 ~ 70

CO

~

n ~ 100ll1l8 624 2j 151042 592 64

8062 BO 06 08 H7 1lI3 14

19~6

$188515742 629500 909 205 70

IS 931 874 36 2i 286 020 00 4272 56( 44

16319031 97 1l305 15244 I 074 4S2 83 4207 892 00 2 281 1142 3

361 81M 9J 49 (IIl7 U2 7

3 356 883 2J 8 520 655 86 822745(1 rg 2 416 222 67 3772481 00 3662001 17 2716IS940

21 en 52ll co 30 usa 836 7S 2t8r3l2317 7 037 74~ 14

76~ 141 60 g 820 902 3f 3 538 256 27

891 IS7 86 196787371bull 1204123 gj 1or76157 7 fo8 StO 28

Ii 950 JOO 16 391)99U8

1562193193

ro

$316629820 I 2li9 860 m I B57 279 33

3Oa97ij402l (128928967 750100102

~99t 487 fo7 20 11M 9l5 ~u 184W0201 729200219 3850 or1 41

58176 fo5 83752 070 74 6746 30L 00

13665 767 68 4702 445 51 3 43~ IS~ 9lt a 29 275 68 i 429 i3118 1 ~07lIO~ 05

31 ~7~ ~30 48 50856 Z19 19 ~O SG 881 22 11871ampgt031 1 139 In 81

15 70G 957 19 ~~2 260 ~7

lMO49tl1 2 O~( 282 30 1700 68L 22 2 123 844 29 O83(i 220 Ii

40-79g IHO 7( a71 WHo 6~

ZI 826 813 71

Peroont 0lt

lncnllso

M

00 M

00

ro M

00 00

lo~allncome ~sYes

10J6

Itl 852 ll3 H 12O~911~7

2 OB17t 26 41 800 aoS (S 40 581 1I2 68 nS40 100 21

28 681 IXIt 68 31 M5 413 02 11110 IO 78 98BO61267 5 i1l7 613 11 I 136 058 H

112 321 SG2 87 7 61t 711 26

19 ~9t 137 57 823100400 6133 5M II

1076067058 9258 ili21S f 5-17 300 00

~7 025 819 79 5116731)515 80102442 B-1 17227 69t middot16 191332411

25 B62 ~IM 83 912~40083 2 118 03 GO 4 84f fJ14 22 I 858 0~5 97 2 e~2 008 77

10 ro8 504 ~2

52834 H7 75 728 f90 3~

25 995 0~5 90 200 389 760 2(j

128 814 976 05

1917

SO $45 522l~ 2 013 [amp) 52 3 42f 071 St

~9 9IlS ms 71 Gt 07l 71(1 8 11 2-19 919 91 4G tlXl 9~8 33 ~2 738 37 J 81 22 OtJ8 075 eo 14 ~12 21824 e 917 750 it ) lOO 078 ao

110 WI 11217 11 M3 527 M II SIS 37 30 11137m107

8 12l 003 39 11 W2 foo 29 14888 131 15 amp 87i 12ll l7

51 170 92t 76 B9 G2 rflo ~7

1471173Cl81 20775 081 7~

2887 931 23 ~~ 402 G2O 08 12 H3 ow 42 ~611 071 80 6891 7~3 H 2 420 87a 130 a 837 23~ 01

14 (lI5 Q17 96 73 74~ 900 n t 081 776 II

36 059 238 64 294530 lOll 83

1M 7M 58~ OS

Percent

lnore_

- bull bull shy - M

Four(eentb Now Yorkbullbullbull_ lwenlymiddotfirst New York __ bull Twenlymiddotoightb New York North Oarolioo_____ North Jakcla_ First Obio_______________ Tcnth Ohio __ bullbull _bullbullbullbullbullbullbullbullbullbull Fleenlh Ohiobullbullbullbullbullbullbullbullbullbullbullbull Eighteenth Ohio_ _______ Oklahoma_ ___ _bullbullbullbull __ bullbullbullbull Oregon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull First Pennsylvania_ __ _ Twolfth POrlnylmiddot~Ilia__bullbull Jwentymiddotthird ennayl_

vania Rhode Island_ bullbullbullbullbull __ bullbullbullbull South CarOllnabullbullbullbullbullbullbullbull __ South Dakola__ Tennessee __ _______ bullbullbull _ First ToftS_______bullbullbullbull 8econd Tells bullbullbull__bullbullbullbullbullbullbullbull Utah --------Vermo nL __ bullbullbullbullbullbullbull~ bullbullbullbullbullbull Virglnl~ bullbullbull - bull -shyWahingtnn ---_ --__shyWest Virginia -_ WisOO1L~in ____________ bull ____ Wyoming ______ bullbullbullbullbull __ bullbullbull Philippine 1s18Ildo _ -

TotaL ---------_ -

Albony - _- ---_- 0382 Wi 50 Ayracuse ___bullbullbullbullbullbullbull _ 3871 (ill 75

middotBl1l1aln - ------ --- 15 11 Ollmiddotj 9l Greonsboro_ bullbull ___ bullbullbull II) II 000 51 Forgo bullbull __ bullbullbullbullbullbull_bullbullbullbull l4f 087 J8 Cioclnnatl bullbullbullbullbull__ 11 li71 162 00 Ioledo_____ 5 (29 755 60 Oolumbus_ _bullbull __bullbull 310066900 Glomiddotelnd bullbull _bullbullbullbullbullbull_ 24 J97 1301 61) Okhhoma Oity __ bull__ 8281201 IS Pnrtland__ _____ bull 2 Olt 400 88 Phlladeljhia _______ 31218521 a2 Scranton_____ bullbull ___ bullbull 2 gt87 871l It Pittsburjb_bullbullbullbull ___ 18l(l2 111804

Pro idence ___ bullbull ____ ~ 411 30 2tI Oolumbia_ bullbull __ bullbullbull __ bull J )15 t83 I~

Aberdoenbullbullbullbullbullbullbullbullbullbullbull 342 7il 73 NflShville bullbullbull _bullbullbull __ ~SIS OJ6 08 Austinbullbull___ ---__shy 74427682(l Dallas _bullbull __ bullbullbullbullbull _bullbull 8 5~O 70 97 Snll Lake Olty__ I 231 ~78 19 Durlingtonbullbull ____ bullbullbullbull 00694745 Richmond_ _bullbullbullbullbull _ 8 28~ ~32 9~ Tscom_ ---- shy 4 8~ 00fI15 Parkersburg --_ 4 9~I IIll O~

Milwaukeo -_ shy 8 507 068 38 Oheyenno ----_ 27017075 ~ lanila__bullbullbullbullbullbullbullbull - -- ---_

15 892 Dl~ ~2 4 7Zl 02 20 ~

17219 71l8 70 H 14 559 M4 02

JBO 175 94

1500149668 O58757J70 4 121 421 49

37 94 156 03 10502 030 38 2917 7Bl ~I

to SB 333 ~O 411)8 340 3~

29 ~21 58217 ~808 OOUI 3410 0[18 ~J 416t8188 O810OS9M

13 21~ 7S186 1191512201

1991132 19 91398310

12071BS105 7 020 489 23 ll ~21 008 03

15 2O(j 222 M 3U 719 28 __- - - -_ 738 522 229 75 p056 923 129 52----shy

14 959 935 8~ 10821200 BO 300941202 5005 liJ7 01 93193W96 15 HI UM ~2 702631277 9 8ll 322 ~9

235 OSi 4() 348 210 ~2 IO~17171~0 112158117~ 3 ll79 125 01 fllO19IlK 2 622 62amp 07 1 2HI 72g 3~ 121~14jl52 Zl 58t OIl 92

1)401 g78 or 3876 605 39 164~01530 3 000 582 OS

34 124 015 57 4S 709 ~OO III 400322918 6351351 Tl

21 lot 140 75 39 127 OI~ 74

~ Q58 n9 01 9 051 29~ 19 9~fo 043 35 1541123905 3W SOO ~O Ui 213 95

4SI549519 6 j29 S9t n 1~24005717 16 348 681 QG

)2 072 MO ro7 3Zl 839 10 67383477 I 228 230 02 lifo 955 83 1070OG4413

9 281) 43~ 905011160778 3 Q57 740 37 6999 49l Il3 2 ~12 116 9l 4305 073 74 G2~lQlO~ 12 375 58ll Ti

68l 29-1 71 1016oo2ll-J -_- -~ ---- -----_ 67~ 416 074 14 1091740746 H

- ~ 61

M M

~ ---

2Ia42~4341 3572135682 11910 903 77 0 BI9 380 II 2480~315 g9 32365 7H 2l 11MI2192l 2t~m6Ii H

5S1 774 58 7~7 7B6 t6 22O~I3~3~9 ~O 217 318 ~ I 8 708 801 00 15707 162 7~

8 foQ7 158 81572132971G 3~ 029 137 IS 61078 197 9~

12159 81Jl 97 10001 3M ~9 3 69l 072 18 I 92i ~66 60

05 7r2 141 40 80G45a1am 682110732 9 ~Zl on OIl

~O ~OO 338 70 fo8412 G2791

13 89 ~29 50O411~S73-I 2 031 5~G ~O 4900 237 h~

737581 5l 81gt1 7l~ 8J 13240 183 71913361217

10682 821 43 29 sal 385 82 1581134W16 Zl 087 7Fgt1l Gl 190031206 3 ~Ii ~52 61 1 181 IXI~ 2l I AAt on 5G

13 3f~ IHO 73 213112~1595 8 812 3-10 52 14628 947 S~

7 sm fo90 21 10830671 77 Ii gt81 BU 3~14 Bl9 000 32

950 465 ~r I 361 ~22 22--- _-_ -- - ----- -- --shy1412 938 303 89 2 148611 871 99

bull M 00 00 M 00

TOTALS FOR TAlES AND TERRITOHIES COMPRISING PAHl O~ on MORE THAN ONE COLlECTION DISTnlCT tHO 608 3( -14$197371 33 $14505-111 ~177 995 76 $3t3 02~ 44 $lJ800l1O

62 31l3 t9 19 4421790035 71 ti86 929 06 8lMI 421 31 124070 Mil lgt540 11l3 520 ~5 M ~ amp13 173 20 585214973 0 amp17 328 39 9700 2Zl 77 U 1ampI 501 65 15621313 10

~ 891W 272l() 200 ~94 ro9 7167442 522 10 Ill 105 31)7 41 52451 1311 03 119 8Yoll58l~ n

1083013991 13 n2 ~44 ~5 15IIii 198 21 21800)0071 Z5 875 33814 S~ 59l 551 26 21628 753 o~ 2~ 7mHIJ~ 13359118 fjJ 21132 218 Ie 319lt7 9U 66 47831 09 ampI

~ M S751280-17 3~ 128 046 44 ro 63( no 01 62 872 9B17 BS 149 024 18 27744031 73 (H 3-10 (95 28 5(41110 4M 70267773f72IB 21l005 397 BS ~21 38fo 993 52 -__-- -- ~3 340 OU7 40 M G(l 4IJB 013 90 2858037090 49 ~I 20-1 01 73380VlQ43 115539 el7 9144 804 278 5J

52 718 6(1) 10 7437025amp 12 130 om 3M 50 OS 251 1307 ro 11271ll99leO 167621 Ptgt1112 n 2H121 2~Oi(i 5J5l312441-- ------_- 15082 339 2J 2I~If)()~87 19 563 800 36 31 5-Ill 2J5 b9

7 4~8 380 B9 3 S12 ll6 2a ( 721 (6 87 8 (09 321 os H 180 M3 71)~1l57 234 B 00

Alaskn_ bullbullbullbullbullbullbullbull _ -------shy -__---_ Oalilornia ________ _ bullbullbullbull -- --__- District nf COlnmbiabullbullbullbullbullbull _ ----__-JIIinnis_ __ bull ______ - ---_ Maryland __________ _bullbullbullbull --- -----__ Missouri __ bullbullbullbullbullbullbullbullbullbullbullbull shy -_ _---_ -- shyNew Jersey ----_- _---- __ New yorlrbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shyOiobullbull _bullbullbull ___ ___ _ _-------__ FellIlSylanis___ bullbullbullbullbullbullbullbullbullbull ---_ __ TM_bullbullbullbullbullbullbullbullbullbullbull ___ bullbull _bullbull WfIllhinglonbullbull --_ _- -----___- _ _

Internal revenne oollecllon rllstflCls lollow SLaLe boundarlCll e~cepl that Ihe Malyl~n(] dISflCI mclnde tho DistrIct 01 Oolumlna Bnd Ille Whlllgton dla(rlci InclUdes the Terrmiddot ~~S~~~t~i Tie ~monnls colleolod by S(Btes are no~ onLirely indicative or tbe Federal tax bnrden or lho reoPBolive Slat slnre the I[)X may be ovenlually bnrne by perlons

bull bull

TABLE 2-CltllIIparalioo inl~TTlal revenue colleCuHls fiscal years 19$6 Imd 1987 by c(JUedion diBlr-icls Slates and TerTit(Jries--ConUnued

CollMUOh oliriclll

Alabama___bull -_ shyAriwllllbullbullbullbullbullbullbullbullbullbull ----- _---- - Arkansbullbullbullbull ---_ - _ - First Oaliforniabullbull_bullbull shySilth CaHrornls__ __ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Oolodo ____bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull - - - Connectieut bullbullbull - - - - - - - - _ --_ __ Delawarebullbull --------- Floridabullbull __ _ -- shyO-rgis bullbullbullbullbullbullbullbullbullbullbull _ -_ H~w~IL bull -__ _-shyIdahobullbullbullbullbullbullbullbullbullbullbullbullbull _ _ __ First I11I00ibull _ __ - -- Ei~hth lllinoi bullbull - shyIndlanabullbull_bullbullbullbullbullbullbullbullbull ------_ _ lowa _ _ ------Kans __ - _-_ _ Kentuckybullbullbullbullbull --_ -- -shyLollijon-- bullbullbullbullbullbullbullbullbullbullbullbull -- _ __ Moine_ bullbullbullbullbullbullbullbull --- - - _ - _ Maryland --_- ----__ -__shyM~ellusetts_ bullbullbullbullbullbullbullbullbullbullbullbull__ bullbull -- shyMichiganbullbullbullbullbullbullbullbull __ bull --__ M1nnesot~ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ Mississippi bullbullbull _____ bull -_ First Miouri bullbullbullbullbullbull _-_ bullbull ---_ -__ Sixth MlssourL_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ Montana - _-- --_--__ Nebmsknbullbullbullbull ----_ Nevada ------_-- ___ Naw JIomphire ---_ First Iew Jeroay_bullbullbullbullbullbullbullbull ___ bullbull __ Fifth New Jersey bull ---_ _____ Kew lIfe-deo_ -_- shyFirst New York_ bullbullbullbullbull -_ __ __ Second Now yorkbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbull __ rhird New Yorkbullbullbullbull ___ _ __ bullbullbullbullbullbullbullbull Fourteenth N aw Y orkbullbullbullbullbullbullbullbullbullbull __ -_ shyTwontymiddotfirst New Y ork __bullbull-bullbullbullbullbullbullbullbullbullbullbullbullbullbull Twenty-eighth New Yorkbullbullbullbull_ __ bullbull -bullbullbullbullbull

MsooilRnoo~ Internal mvenua (lnoluding excomiddotprolll~ ~oxl

I P cnto( Incre~ lQ37 (or dllshy

creaia -)

~

$661212-l0

3982607 636278 0 1108 003 06

885 76B 24U OO~ 3amp3 lJ

W -u

135 221 7B

Gg 494 23 2117 mOt-H

1865 020 71M Iipound 21 47 IlIG80277

l1il5871U

-II

bull gt43 OU 38

6J61l1l 49 4507090

1il635200

288702200

3 7G11 05113

~8 BOO M

~ 302 732 OJ - 210387987

183176830U

3405 111 ampIshyZl6 OilS 51

H

0731il1 65H 32071707 51A 018 01 H 36~ OBO 74

12 ZlS 38- ~

0043757 1bull 3m 62 bull 246841 63 1-1(10 80 5Ii 7~21

13701)11gt2 P4- H

33~ QI~1jJ-

- ln 732 71 179 (0middot1 12- 180 Ol~ J3-

Norlb (ollna bullbullbullbullbullbullbullbull __ _ - - - 218 272 321 GO 284 020 422 08 W Nortb Dakota _bullbullbullbull 27919500 300 73UO llrlt Ohlo_ bullbullbullbullbullbullbullbullbullbullbullbullbull ____ bull __ bullbull __ bullbullbullbullbullbullbullbull 40257 2M 05 58 36 077 00 renlh Ohio bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbull _____ 047554731 ll 332 02 14 ~ Eleoentb Ohio_ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 536777400 6 81Jl 147 68 Flghlonth Ohiobullbullbullbullbullbull 5O441l47547 50107268O~)ahon bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bull - - 3201907248 31763 311i 75 -e Oreampon_ ---- shy 280740amp 61 374130397F1l Pnmrlvonia _______ bullbull _ _ ___ W 277 11610 10615102967 ~1rLh P~onsylnla bullbullbullbullbullbullbullbullbullbullbullbullbullbull 12828 829 88 12378 (H5 21 -

~

JWOoLymiddotLhird PennylvolLiobullbullbull shy 77 234 WO 02 89 2fll 474 00

Hho~e 1l1~nd bullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1243000101 8075 000 15 - S~ulh Collnobullbullbullbull _ ________ bullbull __ bullbullbullbullbullbullbullbullbullbull 1351739 92 177336820 Boh nkta bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ OO3n31 63416416 1enn bullbullbullbullbull ___ _ - 7 273 406 30 7934741 01 Firt T~s _ _ 20 40r 270 00 28 liIl5 170 00 Peeond1_lt6s - _ - -- - - shy 12538531 99 14 3M 6C5 41 UtAh_ - 155-171154 I 1lt2 365 16 Vtrmonl __ bull _____ 145630710 85030881 -u VirginiA bullbullbullbullbull _bullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbull 13526341507 152 788 337 79 middotlin~(on _ _ ________ _______ bullbullbullbullbullbullbullbull 890131068 10708 147 92 W~t Vjrgillio __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull shy 541875773 5 23f 062 43 WisClOnsin ___ bullbull _ --- - - -42 068 957 M 4B 773 621 21Wyomingbullbullbull _bullbullbull _______ _ bullbull ___________ ____ 7010026G 746208 7 lhiHppllle Islaodsbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull- bullbullbullbull __ 38032503 8827H85 -13

ToLoL 2 035 632 870 50 2 ZlB 786 131 45 W

bull 6 8Gd 011 01 IMOO30 00066BO 001 2IJ~ amp7 11451270 42598396 21l 08 7( BOt 007 l2

4911322716 120170 4 172 1G05 36 56111

971507 l6 ~2 G-11lIl

901021 8

bull 872 1iB2 lit 28480504 601l 158 19

7309305 1704 000 93 I 404 01~-2

21~ 6~D II 248 oor 00 ~2 231 t

PAY raU ~AX (~ial SOCl111

lllld C~rrie Art6l lQJ1

ToLallnwmal mvanue lt1011ections

1936 l037

Per oont of In(leMe

(ordeshy creare -)

$1660 574 2~

42506Ia6 Wf25700middot

66970lt793 0802 49f 47 1 3H 061 28 534460768 1620 On 65 2382 107 72 3 505 815 12

11l1l 410 04 302 183 56

tltt ~~g~jr 3613165S9

107 rgt8~ 282 73 85 503 272 OJ n81rgt(Il~7 til 241 (I~Ill

~Il (fJ6 001 04 301W1 J31 2~

16 t30 5i4I 4P S OJ roo 3~

2 073 6M m

10 527 ~02 73 tl72M-4+t 6 Oli 007 38

128502407 lJ 121 07 i 143 75

22 15B 561 05 71134 no 56 ~3 OI1 00617 3~ 700 ll 7P lI rro 7~12

1I72-~7~10 l lOG 0El 77

~

ro

2Il 028 283 8f 2 779 002 39 428601585 202962213

21241 I 2Zogt 62 ot 023 923 OJ 71116~~838 J31217D707

~25076~I~OO

81RiC~900 ll(l~10PbullII 18~SlIi23~8

~

bull 1 79f OZ1 28

1 8IlI 00780 1638123 lIl

06513178 455953076

1110757758 1614715131 374881933

51505082 557803711 2948 10f 58

688 53~ 20 170705847

411 6M m 058 Cl1 43

1087 690 39 Ii 243 2Of 69

21672538 ~017 72430

198330l-199 22824248 30 3804 OIl 00 2 303 llZ3 59 ~072 948 50

11981l 8M 15 9 17~ (lOB ~

21~ 9JO 4A amp014 70S 43

82 4~ 5f-j A4 J12 320 M8 OJ 183jOO95QI 415I8OI77~

2 EJO t83 IS 0 747(l(H m 1~4782-1235 ~H~J179

0 -lOS 675 89 ~270 OM Ol 11 6g 27

1l 7a2 ltgtampI 92 128 356 003 8t

11amp1845-01 68013038 14

360 058 878 OJ z)1 087 GOO 82 5~ H4 503 1j I~ 81l 1000IH 46 227 B91 S9

17 400 ~O 83 IlO~~lrgtIIW

3304170415 108l7l6M

112~28+t788 B77~lOSO~~ 288 ~IQ 1~8 70 52 lilI3 1R OS ~l~ 512- rI

82707071_(2 2313lt121631 ~ 212 31t 71

U 151 g05 16 3 JJd 579 NI

d91~02~32

~Hd0021l8 lil-l~JI4-t732

I J7 (33M lIJmHl8M

4M 501 f95 12 291114[gt7119

134 on 1] 67 2001960018 M ~lIll Sill 39

- ~ n

W

ro

M

~

~

~ ~ ~

----- lIlQ 3~~ 03 332 7H85middotmiddotmiddot~~~middot~~middot~middotI 71 687II~ 7~ t 653 1g5 310 28 2e5 75 307 S 3 ~20 208 381 09

I

~lficu1tu l altJJustmtnt tnS

~

SI Bl3 67~OI 6i11 til 7

1 ~05 31 7l 0771J2lIIl14 41 W~ 3911lII

6 olJ (17] 13 10412 l8970 72~IootlO

I~ 6~J 280 ~2

(084 120 Il 2 13S ITI 61

fj9 OJbull lIJ 1l8~IjJ(Ol61

M 0)( ~g17

61~Il~nsu t l36 012 17 IiJi97middotl71l

8~ 127lW 11 Ij8251tll1S 3gtIlln~1

1OOe01l91 5083 71lJ 01

10I4613~l4QO

20855 270 ~2 j1)~ IS~ 52

35 OlD llGB 14 6032 IIB6 I 70r~ 78016 ~Iro 030 OJ

39B B27(I I OO~ 212 03 S 700 709 B8

75 To (181 56 32~G 42

4iooo05700 H6 lIII2 6~5 i9 104 637 61~ 74 3100932762

8 720 70~ 22 21001 600 37

$2 321 361i 08 733 501i 56

1 rllt53 517 S5 6180501113 amp1797298 fgt()

I 04 540 72 ZI 2tIS 070 55 872851667

1041002447 738266316 201170071

73482661 lOll 1071l~Sll 7018347011 56 51 65amp Z1 5 51~ 390 18 7483 499 16

93 179 M3 90 1741501572 2988 635 1~

56 888 992 36 M 880 ~I 60

1256-1474158 23 13835087

1241030 22 40 726 U5 23

774808231 1 ~9~ 808 71 5 ~M 07314

37400619 2 421 n5 28 94532S163

84 SH 245 n 03-8031 M

5G 2(5 115 40 HIIOBro330 go 525 733 BI 2 145 881 86 18~6a6518

ZfJ041-olItl

282 710 478 28 I 046 573 22

71768656 24 18M 722 58 ll 268 584 81 87 SOl roO 61 44000 5BB 21 707044871

1600288000 1057010814

117 803 639 06 21 8ll 658 16

1 2llll 2S J 29ll 048lG

173ti~rg75

470516[17 P7 ~ r P 7P l 072 IS~ 69 ~ 71~30352

11(gt 333 8r~ 73 1~2tl8rm02

12 91~ 1M 0 58056 7]3 3~

I) 71~ I~g

267794327 276 H3 (()

l 127 7201lt 2 Ill 10905 I 097 51~ 52 9 571ll2 40 2 207880 29 143013760

10 W 2~1 90 3l3middot1 815 02

lO4lIilI(l4 J 7~ 31K 2t 1 h~ ~J( 10

2Ji ~7li ~7 218)10048 2 ~~7 OOli~ Z1raquo1llf16

M90m4 404 6o1~ 22

Z2J78nPI 3927~27G5 2 11IlV51~

t RB~ lIJ

311 110 092 46 l3H038M

02 740 1J( H 2Il 150 386 03 1700882001

11017106203 50875455 43 1109500amp16

200 306 795 25 2533055325

Irs 111 72ll 94 1 GOO 637 ~

7001 [40 93 J 63B 886

3~ l~S 495 10 GI 0)88 005 45 0100371088

5 728 708 61 3230081 59

176308 480 75 20260172343 18 182 519 35 81239 ill H

240J 142 51

TOTALS FOR STA~]S AND TERIllTOnlilS COMPRlSING PART OF on Monll 1IIAl ONE COJfPCTION DISTRlCT

W ~ ~

~

2~ ~ W

-

~

40 -u ~

AlasIre__ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbull Colilomio_bullbull bull bull bull bullbullbull District 01 Columbio_bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lllinois bullbull __bullbull bullbullbullbullbull __

~100 2fIj 81 lOi ~2 61 21

~ 150 zt1 2 I ~4 48P o4 ~8

06 137 17 lle rol 209 53

A 00 [37 ~O 17G 2lO m 02

6 15

-a 14

MIIJIO OM4in~(l

2218058 J 079 411 62

S7g 388 78 11 (10 4-t2 40 14lUOO(

3270707623

SHJ7oo44 lro 188 s~ 74 17 3~l ~2l gt)

275 ~d~ U8 fgt3

S63t 1lV OS 2141740418 2~ Ufll 450 OG

QO Gg~ 214 90

Maryland bullbullbullbullbullbullbullbullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbullbullbullbullbull_ M ~45 7ot 59 oJ ~8~ ~51 PG 3S ~81l OB234 1136 OUO 70 63 Ma oc~ f11 89 ~70 000 02 U iI fssourL bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _ KawJeoy shy _ bullbullbullbullbullbullbullbullbullbull

41 04) 08~ 00 RlItIgt8l44

48bull75 310 M MllI7bullbullgt)I04

I~ 12

1294 24li 72 26122115

0526281 09 7 730 895 OB

78 Z1~ 2~~ jiM 147 B9 08 7~

105 8J7 288- 73 18087745036

M ~

Nell York bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull __ bullbullbullbull__ Oh10 bullbullbull _ __ bullbullbullbull bullbullbullbullbullbullbullbullbullbullbull

1lS-l 005 liP 7~ 114 M7 Dgt rS

~~ on Jil U I~G Ill OD3 lQ

-5 10

14 733 308 77 1~gl81713

57856 701 73 17400 M5 OJ

78~ 173 923 ~~

I8~ 524 560 24 088000 40g 87 ~OOIOO 406 31

~- io41 080 amp4 I 3D00-481189

Pennsylvonia_bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ _ 181 H) 880 00 Ill7 7i~ ~4~ 00 13 Philippna islands __ bullbull __ _ __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbull Puerto Rico bullbullbullbullbullbullbullbullbullbullbullbullbull_ _ Po bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

525575885 801406-1~

1102 123 85 1157 43amp 2B

24 78 071 92 middot-middotmiddot-K4Mii5ii~ii

3023711 l36 25 306 877 075 ~~ shy801 406 10 90212385

-- j ii2 0~2(i~S33-71 738 485 76 eo WElShinglon bullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbull _bullbullbullbullbullbullbullbullbullbull 8891III B7 1 106001075 1404 385 63 3 8~8 238 87 18 764 818 liB 2~ 030 W3 ~

Comprlsec1 port oll~a Maryland dlslrkllM ngfleulim~l adlU~htLotLt In lloctlOns

N9TE-The above figures IncluOo ~m~uot3 eownld Into the TrOIltlUl) (rom dooumonlOlY stamp sales by posITllators M wtll1 os o~oi tax oolloclions on import-lld dilltlilld plril llld WlOBS hy eolloe(on 01 oustoml

- - -----

- ------ -----

TABLIl 3-Summary oj internal revenue collectiont year ended June 501957 by Stales and Territorier 1

P~r ~ent Pay roll tax Pili cen rof micelmiddot Fer eeo~ Totallnternnl(collectioDSMi~ee]lollI I~tol inmiddot01 pay rollhnenu revenUe 001middotInlernAi 0eOe unde the Social lerngtlla~ payinlernnl Security and leotionsooll~ion rOv~DuDreVellue mentsCarries Acts) Pamiddotmen18p8yrnenil

~$10527 l62 73~2 lGO MI sc II BOO ~u 22 O B3

o~OlO

InOlal72 79388 18 _--_ - ll~ 1~005-middot--middot-middot01eg2 ~~l 07 3l72 2~ H4250111 36 m I ~76 339 10 g34 257 9J 8011007380 6Aa115 389 681 OIl I~ 1gt00 442 40 M 254IH1l-l16~521 531743228 22 15B Ill 95 0131i06128 u

23 005 276 28 75 13~ 52~ ~~ ldl534460768

201M8 310 ~50 21 ~~olllOl~ 17 l 3~I Ow 077 115 23048450965 870 769 00 1123HOM ~Tlt 1023124698 238lt197 r 3576020779~ 7 220 ~74 GG 25500757323 o~ Bi~ p~ 132 I 9M 019 22 i1lG4iO04 1172587019 ~00 ~ 096 088 77680 tlo ~2 ro ~l2 Is M

~09 593 214 M172 413 nl)2 00 779 3~ 707 ~T() 23 12 31 I fjl 00851019 51 19555 9JIJ 105 O~ 2 52 42IiOI~85

18 BII 523 385 100 702 42 2 Dll 5213 - - 3T73(H02gn9 1 iOI 0Z7 ZIJ f8 1740042983

1105gt16110992 9tO 44i o~ 420 1 M~ Ofl ~~ 0 M17 I~II OIH 95 1 6J~ 121 20 33911 7nl 16 9rI Jll 78 1082789550 212 S88 7M1~ 89 5i9 095 92 - 1031I~Gn90 iOW 608 912 42 229 118

1IIM61158 15773103955 ~39M 124 489 2~ ~ 22 12ISG8Ollln9 1~ 1t1 15131 288019 198 70 021OM 608

3 748 Sl~ ~~ 52 5i3 151 95 11322 88~ 100 00 1 03 loll I 118 11009 ~l~ elol2 4 M5 512 27 w

217 0 52e Zl1 ~9 105837288733597942r191 ii 222 314 71 I910~I35 58853--120 22 H00 l7070584i 141589515 m4~1~S~7 25 37l OO~ to 00 411610 iO 3 206 570 58 m1 G~ 0~7 4~ f01002232 370 21 00 H 3 ~i8 ~~ 97 77111 895 08 291 J8~ 377 410 30 bull M423

r07roB~13 21G 725 38 153Tl330300 J~2 111 roOO 87 l~ 00 07 8M 791 il 21 78 n(l9I49J~i il24

~fj~7lIJ 7~7 J~O 65 1282 2 677 913 27 101 311 110 912 l~ 270 ~13 00 w 1114~1~1

03279 92 08

17409 M5 91 605 2G9 laO 40B 31 5 7~13t 71~ ~78 21 M 22078302Q ~87 ~[tol3 10~31 ~i llj6 58 1~2

1 001 lOS 16I ~30137 6~J 517 ~91 13 w

~8200 ~~~ 716 02 932 U 478 671 U2 319 87700 441 ~

176431828 23 R9I 637 1379~S251ll 0036

17UG79811 7 1lO1 O~O 931 W2 a~~ 150

Stall aod T~rr1LarIOl5

Alabama _____ bull ___ bullbullbullbull ____ AlElSka _ ___ _bullbullbullbullbullbullbullbull ___ Arizona _____ bullbull __ _ __ bullbull ArknDSrIS_____bullbull __ bullbull _bullbull _____ CalIforniabullbull _____ _ ______ _ bullbull Colorado_____ bull _______ bullbullbull _bullbull _ CODneotieuL_ ___ _____ bull Delawae___ __ _ __ __ _ Dlslliet of Columbl~ ____ _Florlda_ bullbull _bullbullbull_bullbull ___________

g~~it ldabo___ bull__ _-Ulinols_ bullbull __ ___ bull _____ bullbull ___ rndlall~ ___ bull ____ bull __ bullbullbullbull ---_ rowabullbullbullbull__bullbullbull _bullbullbull ____ bullbull ____ Kansas___ bullbullbull _________ bullbullbullbull __

f~~fX~t MiDebullbullbullbullbullbullbullbullbullbullbullbullbull_bull __ _ 1gtbryl~nd bull_bullbull _ ___ M ossch U5t1$ _ _ __ MI~hlganbullbullbullbullbullbullbullbull _

~ ~~~c Mlsour bullbull_ --MODhu ____ ____ _ _ - Nbkbullbull _bullbull ----_NVgtld~ __ __ _ Naw H~mpltiabull_ ______ Noll Jtr1ty_ Naw Mbullbull1lt1 bullbullbullbullbullbull ___ bullbull __ Naw yokbull ________ bullbull Noth Cuolins bullbullbullbullbullbull_ __ bull __ Inrlh Dokola __ _______ Oblo ____ _ ______ __ _ Olrlhoma__ bullbullbull _______ bull Orllgon ___ bull __ bullbull __ ___ _bullbullbull __ PennsyIvania_________ ____ bullbull Rhode llond_____ _bullbullbullbullbull _ __ South Corolina __________ _

Population 01 July I 1936

(Bur63u or Ihe Census ~tirnate)

Per oent or lltJtal

population

2~2

00

I57 70 bull

~O l-Tr 2 J7 I~

00 ~

1P7 I 4~

22l IM 60

130 8 3 371 204 1 ~G 307 LoaO w

~ 3

1000 ~

521 00 78li

1401

Houth Dakota_bullbull _______ __ ~g~ 000 M TenDe_ bullbullbullbull __ bullbullbullbullbullbullbull _bullbullbull _ 2 AampI 000 122TfS __ __ _ __ bull __ 6 117 1raquo1 ~n Utbullb_ bullbullbullbullbullbullbullbullbullbull _ __ _ _ ____ 5WOOO Vrrmollt 3811 OO~ ~ Virginia __ 2071000 0gt ~ nSh~~toO _bullbullbull ___________ 1043000 Lli

t 1lima ____________ bullbullbullbull 1830000 142l1lYlnsln bullbull ____ bull_____ bullbull _ __ bullbull Z 008 000 2 2~ WyomRg _ _shy ~ Phili PlIlle Islands____ - _--__-__

Total __ __ _ _____ ____ 128016 40CI 00

Th flgll concerniD~ internllremiddoteDLle receipt II

Income (ino1udshying exooss profits)

tM oollectioDS

16 701 2OB 6~ H4O(mM

2nM 901 IJ 2 5~1 3JO 2(1

125 =to 9i7 52 I~ 4Pi 0-1 39 1l7H5l200 6J IM318~1

1175~2U30 23 14B 85~ 09 It 77-t ~OG U ~ OT ~OO 93 2 02l 404 99

204 m 335 BI 30 ~T4 Q28 ~3

11761298BI 82H47lU 1~7~1200H H 16~ SI 91

G 971 000 50 ~~ bJ~ 003 80 00~M022i4

15090191830 25 (121 231 00

29717JI30 -lB 3rgt8 437 IlO 2 ~93 25 (i 6Q934101 242087a 6l 38811lt99J

88 497 86~ 2 111301~52

5980801072724 ()45 1)(0 11

7~8 SJ2 B 117OJ5~1210

171723B~6 6 1)(8 D~ 43

1G9 Jl9 amp38 ~ 13 ~Il 003 73 ~rrr 9JS gO

885 W~ ampI 13324 gt21 ~I

M 45 7115 27 ~284300~2 2 013 ~07 59

21Gro01G2 U 413 7M 00 11 0(1 ~[l7 ~2 20 151 2~~ 41i 1J~H600

_-__ 2 113 76~4B111

Fer eent 01 inenma tn peYmiddot

lOenl_

o31 0

M

57~ 71

21~ 245

1n7

M

00 911 1 41

72

~

M 416 Mro 2- 201

I~ ~9

H

~07

27 2 ll3

oo 5 ~9 7Q ~~

7 7~ M

M

ro 15

00 00 00 M

110 00

1

~12 37l ~~ 7 Bro 79B OJ

~~ 208 ~tL1 m I ssi127 55

821 WIlg 1~249J 71lI~

JO 3~1Il11 85 ~OI442~88

~I9813~07

T90~88 312 4185

2 213 MI 523 73

191I

00 M

6M l7

218

00

m

00

228 9Tlj 87 2111 WJ 48 5 ($ rjf ~9

1907084 4(14 ~35 22

~21S270j

~ 8~8 2l8 87 211180110 4883WI~1

2936UM ------shy ---_ --_

M

205

w145

~ -----_--shy

1 fi2ll 818 8fi 23358495 10

102 092 625 33 5728 798 61 3 239 081 59

176 368 ~80 75 28 630 593 38 181825390 35 8123042444 2401 HZ 51

332 7H ~5

0lt 00

210

~ 79 00 a~ lt5

26574530784 00 bull 4 653 195 315 28 00

gi~eD in tbi mt oiiCl rrom such figures Cllrrle~ In other TrerlSLUY sttmaDIs ltbowill~ the finBlloial oon1itlon of the

2 8MOOO BI~

~O~ ClaquoI 2 023 000 801~ 000 IOM OJ 1731 OJ

259000 GI~OJ

1 r12OJ 3011 roD

12 roJ 18000

1ampHorX) gt ~ (J)l 2M~00 I BB~ 000 2 8131 1raquo1 ~122 000

853000 1 li7~ 000 4425000 4 ~S3 000 2 (3 000 20031raquo1 3059000 ~I 1raquo1

I ~rgt4 1raquo1 100000 roSOOCI

43lSOOO 4221raquo1

12 gas 000 3457000

703000 f 713 000 2 ~ZIJ 000 10171raquo1

10 13~OOO 081000

1860000

----------

Oovornmont beoall tho former rcpresont ltIllection5 by Interllnlmiddot~vnmoe thrryu~hoLJt the country includlllg deposits by posmnI o[ Inwnls reehe~ lrom I~ of docushym-nry slamJlS sn~ deposits or internal revenue colleete~ ~D ]qu thllllb cutom OmCYS whilc the latter represeut the deposits of the clJ~rl i~ll ill th~ Tr~o~ny or ~ellosishytSj JillJl the flseal year concernd the dlllen hing luo to th~ b~t thnt ~omo ~r t~e ooltectlOns In thelatte part of the liscal yonr ~nn nut be dfp~ltj )f lire llot reported to tba Trfolry as deposited UTltll ftfter JIIM 30 thus cryl~K tharn iut~ the fdllWillg fucal year as recorded in the stnteme11ts ~howin~ the ndtion ()f lmiddotbe Ireasury

re~ r~ceipt are crediw~ hy the Stale In which tha 11oti~ns are made r(i~t3n tbo various States do not indioate the taK burden (of tbo reXcUvo Slalll~ ~inoe Ihe [axes may be avntnallybornebypersonsinothorStato

bull InoludCd ]lo~tIols for credit to trust fmd~ as rollwlnCOllle tmiddot~ on A)aka railroads (Ao or July 18 19lfl _ bull bull bull _bullbullbullbull __ bullbull __ bullbull__ _ bull __ bull bull t4 005 00TaK ~D Philippine manufartllred prou)ts (Act of Ang 6 1909) __ _bullbullbullbullbullbull __ bullbull bull _ __ __ _ __ 145 071i 73 Ta un Phlll rpln~ eoconrJt 011 (e ~Q2~ Revenue Aot 01 193-1)_bull bull _bullbull bull bullbull __ bull __ _bullbull bullbull __ 1812780900Pax on Put1 Hie rnellulertrJrd prooiucts (Act of Mar 2 1917) bull_bullbull bull bullbull __ _bullbull __ ___ bull_ 221 47

18 ~7 17446

00 T AE~f 4-Summary of 77lonlhly illlfTlllIlmiddotrevroue tllZ receipts for the figcIII yellr ended June SO 1991 by BOIlTCU

Bour= pI ovenuo ~------T------ _OT_ I

1 ____-- ---_---- ---___________ I I----~---II-----m---r--O-----I--N_-=--_I-------InNlm rmiddotprltllltgtlt BndunJut-lnrlchment lJl]CS

Corllou inoomo wisbull _ __ bullbullbullbull _ _ __ bull S2P oco ~23 ell t2J 333 Ul3- 72 0149 63 150 22 $20 017 jq 78 $19 4~ 26 lYl $1503 m Giol W

Ind Ivj~~llooome tur_ __ bull __ _ I I M2 51~ 3 134middot~middotgtH middotmiddotImiddotmiddotmiddotICbull bull 9 321 lOO M Tot81 nmme 1m bullbullbull _bull bull _ bullbull bull _ 40 liS 138 03 Ill liM 090 28 ~4 421 j 12 83 31634 1amp7 21 ll OXl 922 1~ ~ I 17~ ~5 99

]orcrmiddotproll~1 IB _ bullbullbull bull__ bullbull 1048 371 2 028 140 32 4 N4 lrn 81 80~ ~96 80 a13 114 II I 1gt1 ~IJ~O~

nlol__ bull 4110060928 280-180U3211 nJI LI onrio~mrl__ (Til bullbull101 J11 ](owour H 01 bullbull191Il)_ --- - ----bull bullbull-- ---I~--~--~~~--j~I~--~~--~~~~I~~~~33~j_ ~O2~3b3000 289ml4~0~5 1~~~--~--~~--I~~~1~=l~IJsectj~~~~~n4916MOJ 2lr2~jor930

C~raquoILlll Wick ta bullbullbull _ bull _ __ _ __ bullbull bull _ _ M M7 amp55 46 gt1880 roil- IlK J7 612 ~13 b8 6 402 300- 82 610 228 S-l ~ II 400 II1l EtIllc lax bullbullbull _bullbull __ __ bull bullbullbullbull _ bullbullbullbull ___ _ bullbull _ bullbullbullbullbull bullbullbull bull bullbull __ 29 DH t62 4S 9 607 ~51 34 Ill 4r 400 S3 6 758 50-1 III II IllS 24 00 4 ~[Jll rn 2 ~~~~~~ -- -- ---- -- ------- -- ----- middotmiddotI~~oormiddot middotoooou~~oomiddoto~~middot~~r~ N~middot~middotmiddotI~middot0 i~romiddotmiddotogt ~~ ~

Dltl11ld spirils (lmjlOrlld) ~ci un__ _ __ bull_bullbull _ 18UII217 2 700 71gt50amp 1 817 iI gz 2 amp2-1 004 21 2 400 II~ Sli ~on ~L 91 llitlllrlt1 spirits (doTl~t1~) middot_clse labullbull __ bullbullbullbull bullbull_ __ bullbull _ 1712 70~ 31 I~ 822 742 2ll bull IB nlT 26-llli 2 WI 928 31 21 4T~ 713-1~ 2l ()Ill i)2 9~ Dhtillcltl pIril reetIfle Ion 10x_bullbullbull _ bullbullbullbullbullbullbullbull bullbull _ bull (l7 77(1 00 Jlj) ~22 38 831 011 Ii I ~n I 7l 1 4~J 481 44 1 ~1~ 204 40 ~1II1 cr Iorkllog wlc mII~ls mc (llnJl(lttlaquoI) r~cjo leu bullbull bull 3~ 358 41 2-1 09~81 ~~ 91gt1 an G3 r9~ ()I 83 ~4 fl2 l2l 111 71 HIIII o norkling w1e offllse otc (lt1OIllrt1c) lI Isx_ bullbull flO 78~ 17 303 170 2l 42O610M 3IlH7 38 (17184215 770 7lS 2l 1IeltI uelt for lorlIrylr~ ~wrot I iabull bullbull_ _bullbullbullbull bull 20~ ~Ol ampI ~7 ()(Jj 35 1Jl3 00] W~ 391 Zgt~ 40 127 00109 221 82 ~ ncctl~middot olall and holriltllic llquo dlts mlluuflltllurers ~ lUlls tPltltJ1oilshy

1M) _ _ _ _bullbullbull bull bull __ bullbullbull bull _ 3 053 (I~ Gl 888 MI 72 3lt2 010 24 n7 379 00 HI 721 30 1M (97 ~9 CtJlmI for ditill 1lrllll Intended fm eXJlOrt __ _ _bullbull _ 0 21 30 5 ~O 12 til 3 Il(I bull 13lgt 50

lLltlJl1lmpslodltHIIfltlplrlt3hotlledlnlgtond bullbull IOGlOO 3lHI00 31000 5OOfIOO ~2lsOO 763200 CltlDtaI1lTlIlml JIll1nrTuln~AetoI193ol) bull bull __ bullbullbullbull 756S24~0 613 33-05 m4J1D 1100Ol817 12troJ Iill 12-11(1(82 ~ l(WIr lam (LiQl1or TBlr~ Act of ll31) _bullbullbull _ __ bullbullbullbull bullbull __ t 810 13 1l15- lO z 1~ 2D H 17 IS 2 191 93 ~1l1 19 ~melltrlt1 mnl1 IIqua __ __ bullbullbullbullbullbull bull 34017 6115 B7 21 0lt15 56 49 2 J3 roB 09 21 ~3 om 03 17 W BOG so 10 4R l HJ Zl

Ilo IMI BU(] wholollllh jn1 io molt lIquos (peelsl U )_ __ bull J1jC~middot1middotj~j~Io~~middot1middot00-~~~I ~~tmiddot1middot~~1middotI-~~~=middot OO~t ~~tJ~~~=t~=M~ 1O~~~middotJImiddotjmiddot10101 bull _ bull _ _ bull bullbullbullbull __ _ bull _ (oDI~400 a1 5191l9~97711 4~OOIIIIR~2 2811875510 amplr~51l697 ~Br~11)3

lohlJ~omal1thlI GI~o (lor~L bullbullbullbull bull bull _bullbullbull __ bullbull bullbull _ _ 1172 873 0 l )7~ ISS 2J I ~II 13141 I 392 032 ~9 1 Ill 917 57 ll4a llJO (II] CI~o (s0181])__ _ _bullbullbullbullbull _ bull _bullbull _ I~ 043 OJ 9 ampi4 3 11l 64b 13 12 SM 00 J1 19-1 OJ 8 WI 70 l1~MoIWs (l8JVe) _ _ bull bull bullbull _bullbullbull _ bullbull _ __ _ __ I 237 flI 1 0Cl 12 1 6lI7 GIl 1 2SO 8S 2 oro IlG 1 rI1l 05 CIlWltttw (11) _ _ __ _ __ __ +to 403 413 30 4(1 200 7M- 43 032 218 gtl ~ 005 72-1 R2 ampI 071 41 l~ 30737 tm 81

~~~~ 8~b~rmiddotP~~~~~middotIirmiddotCmiddot - - I JBD 2i ~V3 41 31 bullbull ~~ 0lI~ 65 651 ~1 (XI IgtIG- 2iB 101 630 lIio 61 CIJlIretle P3f(rlt od 1111 bull __ _ bull _ bullbullbull _ bullbull __ 5~ ~~ 1 ~ ~~~ ~1 tsrt Ol ~ g~ ~~ ~ ~t ~ri ~ ~~1~i~

Jrof denl ~o~lll et~ bullbull_-bullbullbullbull ---- ------ ------ bullbull - IJ~~Jjc 10 00 ~OOtl~~~j~tl~~~t1tl~Jd~jOO~al1[lI~l~~8-Tiri~middotiii-_(~I~-~-~I~~-~_~-1~--middot------middotmiddotmiddot---middot----- 51 ZOO ~2 521~~~1~ 49750 2(Ill 00 40 OO~468 SI ~r87~ ~~rI~ lB3 9~

IlGfllt of 1nltobtJfI~ lultmiddot1 of opital stock 11middot 01 onU8noo olc_ bull z 179 1M 58 24 Ij 00 2 Iii 20~ 9~ 1 2 2111 434 lIB 2 110 74B1lG 2 73amp ~7 29 fopllaJ lock 80lt1 lm1Ia 11Ilet Ieuro1l Or Ifale _ _ _ __ I lIM 2l1 4 2 l4~ ~92 Sl 1 931 rI5 GS 2 18 t 1IlXl ~O 2 963 768 01 8 117 31 lJ

~11l8JaOO aU700nbull -- hllU lYl-l ns] of poltIUCl (fuum d~I1YTl --- bullbull-------- ----- I bull ~~ I Tlt275 ll~ 0 J0~(1-l4S0 ~71111I10 ~6129700 425 07amp 53 7 O~S 31 141l~I3lll 1011(114 1o17i~~ IO~7 72

~ ~n1 r1l2 l~ ~IJIltS 7l r7 ~~oo sn M 8 70ilBOI ~~ I) ~77 01~ Oil

3 II 410 ~2 231~321I1o 29rollOlo~3 1S-g~1l21)2 2lIl~Oampi

1JOOlO 82 191 13 16 905 10 15 7241 oorBl11 7M31iH MS~lJOI HI3J(J23 2SO 1m-12 401Jon~

22 M2 371 57 18 119 75-80 21 tJ2 801 Sl 1z1lSO1lIlmiddot~6 Ill 483 458 21 2 7ir8Wl~ z 72-1 5ll IS 3 251 ISS 52 2 U91ll6 51 l SlS 005 21 3 4~9 73lI 611 3OSOSI2~7 2 U80 8~ ro z029~7141 a J8lI 013 10 liH2amp1gt7~ 1171 40 ~J 1301 rolll 40 I ~g3 961 74 1SMtll7r

Zi~ 4~8 77 ~21~~8 0 70s 16300 IlmiddotH )9791 MI in ~I 702 lfll 00 IOSu7117 7~481M 22~ llO ~9 r0ll9 (f 11

4 u~r I J 11 t Illl ~(j 33 ~IO~ ~S (11 1amp1~t5lO 4 l13 0(2 47 ~ s~l 56 77~ 1laquo4 82 ] rillS 108 0-1 rll9~62J I (130 ~83 00 1~ rl2 90 rolll 0~2 3~ ~~g 1~6 67 -9 030 II fl(( atoll U

lllIl18a1O 31751121 52 l3amp 4r 1(2 t19O 00 ~IQ n9H 5~013J9 4M Olr 10 01 amp2 rB J2-ISO_SI 22 ampSO ill amplI42l2 lll U4 71 407933 amp0 -=00 274 002- ~I

3W5W 10l5827 2~fljM 14 Zl-l 39 7lt192-11 4(1~72 70 15 (I 100II00 587344 10119515 81 025-3 OJSIIISI 101008 M 00 71~ 91 I tGS------- ------- -------- -------

4~ 265 m~ 38 37874 9~O 3~ Jil [j0 07~ 01 Zl Zlamp 1~ Ill 3 ~211125 a7

2 70t 8S7 92 1751zl170 2 JlI~ 216 rlll 1445 293 ~n 21~7~97 95S 902 03 O~7~3114 limlnl M 720 73amp59 IfIJ S(] 21 Ill1m8 2J 141dl It HImD 152 9li7l1 IU6lI743

I 38t 107 i4 I 1lOIl ()I4 71 1 07 1iBol 100lt6i393 ~19I~00 001 2111 OJ d iJ9 Tlt 400417~ M74~+t O4Il47amp32

1572 20 I 18100 1014 f 1 I 2l 213 Jamp4 01 1311M4IlI I~ JR 36 122 MJ 4( lUzsrOO 29(1]]30 14412 ~1 (9 1103 7~ 13nl I 2302207

2 ZlO19121 27ll1 133amp4 2M7Il21UI 2 ~35 81 53 2 8M o~ 45 76 008 03 71 r44 m I 69~U~ 74 189 ~I 70ll~ Ill

3~3 M ~llloo II~ ll 233 H 1~ 00

00 llf- tl115138 ampIi 8972amp35 08705]8 O~ 25l 01 84 311 02 21 2-I~22 496 ~ gil- ampI

8 bYI 825- fil 7001974711 1l7IO 4Zl 52 711 1ltG- (II 0~2a233 18

24 2IlO 51 middot~5ij-37middot

131149 410088-----4677-62 1908796 1853522 ~t mil 2J

~677 ~2 1iO ~H ~7 2-1 226 ~~ 2270511 lIl 3l1~ 7~

(]mnd totaL

1lrpllollo tdrlnph f8rllo ont1 cable focilitles 10BoOO frogt etc _ __ bullbullbullbull_ I 14~ middot13~ I)

Sllvcr bullion nlc M If(rr~ bull bullbullbull _ _ _ bull 3C

25OlrlIZJ~ Il 407641amp11i~1 lOCI 2471lQ782 I (I ~2b (11) 07 ~7~ 632 ~~ 13288 326 ~~9 1]

M 100~~ ~~~~ - - - - - - bullbull - - - - - - - - - - - - - - - bull - - - - - - - - - - - bullbull middotmiddotmiddotmiddot1 ~~middotmiddotmiddotoOmiddotmiddoto rI~middotIdeg ~ I~-~~~ 1ran~por18 lOll of oil by piPlt ]100 bullbullbullbull bull bullbull _bullbullbullbull bullbullbull 81 408 7~

~ 01 Ie-rlr~ll ~Ol __ bullbullbullbullbullbull __ bull _ __ _ bullbull _ 1l2 ~5O 0 ltlml5loo to beetorl concltrlll caharetl [lJc bull __ bullbull bullbullbullbull__ bullbullbullbull I ya ~g ~2 Club d aud ioillllllon fflfS bullbullbull __ bull _bullbullbullbull bullbullbullbullbull bull bullbullbullbullbull i02 ~71 9)

Adult[lmtcd Dnd PJ(l(lSj 0 rtnltlVlltld bUlle mlled Dour 9PltllHed ch~ 2 nl (Ii (llrom~rgarine 10Dll1ltlln~ tllciol tlllleS bullbullbullbullbull bull bull bullbull 47 MI 15 lootl ududln~ prrl1 tMr _ bull 145 2lS 42 lnrolllU cte oils poceM (~O rmraquo Revene Acl or 103-1) _ bullbull 2 83~ 117 15 C 10 potroleum pcMesed clc ( M4 fiud 005 Heou~ cl nr 1931) __ 71 4~ r 00 Nor IOT1 Im ADL _ bull _ bullbullbull bull l lW 00 Hopcled tB~ Of] IMLe candy cDrm Ivlltlnlt1 solt drinkS ~~lr COo

ntmt Bud Jecly bullbullbullbullbull __ _ bullbullbullbullbull_ 225 287 23

p~)~~o~ ~~~_~_I~~I~_~~~~~_~~~~~ bull ~~~j~~~~j ~~middottl~~~~~~~~J~~~~~ Id~~~~~~~~ Soeiol Sncurilv ACl Title IX (rmlloymenl ltgtf8 Or morel

n~I~~~~1~=~~~=~~~_~(~~~_~a~~~~~~~~~~~~~~~~-~~f~~

IJ~y(n~ rord bullbullbull _ bull __ bullbullbullbull __ bull_bullbullbullbullbullbull_bullbull ____ ~7 104 30CCCI------CI_--

]011 _ _ _ _bullbullbull __ bullbull bullbull 1 ~2 7S~ ~J

Mouu foct Irerlt COC 11 Jubfe8hll~pil__ _ __ 23llIOG ~~

lIrQwe ort nlt malt __ _ _ bull bullbull bull I 151 67G ~O Itehll_ bull _ bullbull __ bullbullbullbull __ 4369li I namplllJn~ _bullbullbull bullbull _ bull I~ M2 jOil 75 lpelrltBl eoel1Y _bull _ 2 521$ 0 TI Bnd IIIn tublt~ _ bull bull bullbull __ bullbull __ bullbullbull ~ 5~241 80 IIt pepBlati~n etc__ bull bull __ bull __ _bullbullbull _ _ J 00 4J~ 11 Arllel made 01 fllr __ _ _bullbullbullbull _ bullbull bullbullbull _ 5 II~ I ~

Ill [omoblle I fle bull bullbullbull bull bullbull_ _ bullbullbullbull gfl-4 58 02 i)lI automobile oml 111001lt108 bullbullbull __ bull bullbull_ __ bullbull __ _bullbullbull bullbull _ 7 7(j( onl 22 fnl~ M Qccossorle for onlm 11 bull bullbullbullbullbull _ __ 40 502 UI H~I~ 5ltt nbonogropll rro-rds de bull bullbull bullbull __ ___ _ bullbull iI~ 71~ 31 Mcdul011 efrlgnlolll_ _ bullbull bullbull __ __ bullbullbullbull _ It-2 l711 25 SllOrtto~ (oltHh_ bullbullbullbullbullbull _ _ bull bullbullbull 3amp4 107 21 FI(lInm ~heUs nod ltllrlrldJS bullbull_ __ __ bullbullbull_bullbullbull _ ___ _ 2Jl 212 Ill PIlolS sod fevltgtl~orsbullbull bullbullbull __ __ bull bullbullbull _ __ bullbull __ bullbull bull 11019 (rII Comora 80d loos bullbullbullbull_ _ bullbullbull_bullbullbullbullbull _ __ bullbull_bull __ 143 91S 00 Ch~fng gUm__ __ _ bullbull __ bullbull _ bull bull _ bullbull bullbullbullbull g6 180 l7

bull e C

~ C ~ 0 C gt ~

~ 0

bull ~

0 ~

~ H

bull~

~

~ Co

~

00

=shy

TABLE 4-SUflllnary [lj lnoflthly illlufI[I-UIfflUe taL TfCript~ jrJf the fiual year ended Junc 80 1987 by sQurces-Continued

Bom 01 revenue JapLlllty Meh JuneFebruary AllIn

Iocome1lXces-pofit nnd Imjllaquo~nriehmenLtaxe (Jorr~mli~n inc taxes __ bull __ $24724 79 49 $Z7 no 73t ~I fZ77 190 000 22 $27711302591 $24 146 058 67 $2S~ 713 5U~ 01

2708001096 1~ 802 3 2l 2)32l27~186lndiyidu1 inonme tgtXos___ -------- bullbullbull - bullbull -bullbull-- ---- ----- 20 521 437 82 368[gt4 l ~3amp 1-~~+iyen~H 1-c0r~~~ I--g~f~~~ Tot1 income toxes bull bull __ bullbullbull __ 45 246 Jl7 3l 64 0CI1 IIZI U4 V OO~ Po 5 5oU3f76H l2 910 593 ~5 55~ 16 ~72 86

EWl)(Jnt t~ltcs _bullbullbull bull bullbullbull bullbullbull __ bull __ 127 WO 64 M7 ~W kl 3 [lOll fIltl lS l rtfgt ~5 [4 IP~881 f ~9 020 00 ~33~~11 9 Zln IS 2 378 ~2L 33

~l n~~ 013 ~o ~gtlH Ol~ 615 2~11~1~r~~~~~L~_~~~~~_I_lI1wvemle ~~~_~f~~~~~IJ~~~~t~~t~middottIJ~o~2~~J~t I~i~~~~j~C~tIJ2~~~I~~~~~tl~~sect~fr~ I rR~ital tock tax bullbullbull_bullbull _bullbull _ bull __ bullbull bullbull __ bullbull __ bullbullbull bullbullbull _ 240846 00 266 235 GS ~lo lW7 110 Z71 o~r 3 ~~O 2)~ 01 I 18(1277 9ll f~ta(- elllt __ bull bullbullbullbull _bullbull bull bull __ bullbull bullbullbull __ bull 22 320 894 03 26 126 lie 27 28 87~ 951 00 30350 6lU (l( 93~ 15~ lJ U 28 3S6 01

8m ~i 19 6raquo 024 6~ 2 In 2fgt9 23I] L[llubullbullbullbullbullbullbullbullbullbullbull _bullbullbull bullbull __ bull _ 727 535 27 786 O~l 29 l4 372 24o+~I~~Jo~o

1l~uor 3~ shyDi~till1 llrits (imported) exclgte tax__ bullbullbull _bullbull bullbull __ 2339 89 7~ 2 085 889 H 2 M USO 4a ~ ~51 914 13 2~ l lVl3 16 2r1201561 DiotLlI~ pims (dometic) xclse tax __ bull _bullbull _bullbull bull bull __ bull 15 681 W2 22 11 800 t8~ 71 20 O(~ C97 12 IS~ltl~n ill 17 7Z-l tj~ M 16811Q0212I)iji Ilel liits rocti6eation t~ _ _ 03681 I OJ 749 oro 71 872 lQO 7~ mH9 8l8 ~~tr 731 21~ 32 ~till or rr~lin~ in- cordials etc (imported) exci tu~ __ bull bull aa 1(J4 211 ~ 3~1 3 5l0 IV 36 lIT 116 ~~bI37 21 3976295 Stili Or r~kling wines nIb) etc (domestic) excise tax 401 7A7 01 377 421 5~ ~OO 7JJ 0 10( 81 ~1 an l~l ~8 3lamp 23~ rgtG 11Rn[y 1Jj~lt1 for fortif-in~ sweet w loe bull bullbull bullbullbullbullbull __ bull __ 1 ~07 42 laquo 118 4 3 70~ 12 I) 12900 M~133J 52859 lJ Ileeei fie retsil and wholesal liquor dealers JnBIlOfacturer5 of sUlls (Special

tlm) _ __ __ bullbullbullbull bullbull bull bullbull __ bullbullbull __ bull __ bullbull 127 744 10 SD 12 il 86 02-3 ~~ 772Q271 88 78~ 3~ 2 lro l55 80 Slam1 fQr 1iWled olllrits Inteuded rnr export _bullbullbull _bullbull __ bull bullbullbull __ bullbull ~ 80 14 20 2 W 2on noo 00 Cooe tam p [or ditilled spirit bottled in bond_ __bullbull __ __ bullbull __ bullbull __ 2 232 00 6 ~OS OU i ~lO 00 450GM ~8~O (1(1 1710700 Con[nl no stamps (Iquor T6xLng Act of 1934) bullbullbull bull bullbull __ ~55 938 00 867 772 ~8 787 ~~ 08 S~I 1M 4~ 70771513 073 77 79floor te (LIquor Jaxin~ Act of 1934) bull bull ___ 3 222 05 74 ~flt 10J 65 r~~ 97 (1 H~~ 1~IW flUenteltl nalt liquors bull _ __ bull _ ____ 15079 723 ~8 15 701 O~3 21 10 WO 2JJ I~ 2 56 lOCo 4g 26 14n ~IO 76 3~8fJI80L26

57 ~7~ 10 ~7392 27 1082385 H ~712~[j2M -Hro1l~IOO M 278 605 ~9Il~t -~ta~ ~ ~~ ~_~~~~_~~_~~~~~_i~_~~~~~~~~_~~_~~~ial taxs) ----- ----IJ~i~~t~~~~~ I~~~~~~~~l 1~~~jI~j~~1middot~~IJ2~~b~

Tb~ m~mL[MtlJes Ci~ar (Ig) _ _ __ bullbullbull __ _bullbullbull 831 628 20 857 3amp2 B~ I HOS5~ U I 096 2Il4 5~ l~~9gg4M 110282V07 t1~6r~ (Small bull bullbull bull __ bull __ bull _ I~ 71G 8 ~rlA n U ~5~ ltIIi 11 ro113 13 ~21 ~3 14412ii3

206~ 78 1 282 (15 J 114 00 I S-lltl 3~ I~ll~~ 1312613~~~~~ l~ik-~~~~~ 40 308 802 98 30 ltl~ 2Jl3bullI~ 3S375~~l8 3d dlO (lI8 8J 3921011737 42 776t174 16 SnurT o( all dese rtione_ __ bullbull bull _ __ _ _ __ bull 3520057 li2r +I 87 I 9~5 I~ 58] n~ ~6 i2 S-I 4S 53305615 TobflCeO chewing Ild smokingbullbullbullbullbull__ bull bull ~I01 500 37 ~2)J 46~~ b 018 130 72 4821 H4 22 ~ 4~ -110 l~ ~ (l1~ 547 74Oigar-tle papers and tub bull __ _bullbullbullbull __ bullbull _ bull f) ~95 3 8~ ml 38 77 550 19 9557230 9~851 ~~ g~ 32 M If dalar lannJ(io5 rlo_ bull _bullbullbullbull __ bullbull_ 31000 HJOOO middot100 ()() 181116 4H34 8086

TotaL _ __ bull bullbull _bullbull _ __ bullbullbull 42 701 201 sa 4ii103144 78 6324387064 4531015773 4~ 221 473 811~5 80~ )]7 10 I Siamp In~s (TWe Vlll ] enw Act of 19116 as amended)

Dand oj iodebtednes iues ~f pH] Inok 1~~n of ltnyerauce etc) _ 2 ~W fJ(j 01 2423 (151 ~4 2 -4S3 17K ~9 ~19( 457 51 2 2l7 ~27 14 OnpHal ~tocll Bud similar lOtetbullbullt Ie r traDlerbullbull 3 111(1 Q~r~ 40 3743 3G2 59 3 225 56- 70 21amp 7Z1 2n 1615 0714

---------------------_

ro~ 8~8 ~ 3921009i 02781689 ~30 orLQ 16 H3 689 71 403 3g8 10 37463280 279 gOO 20 210 021 40 10130000 1011232 28403 ~O 22 23V 67 1 ~39 28 B 079 0C0

708598285 6231 n05 94 6539 509 85 ~ 243 707 68 4 446 567 59

2 OW 705 44 201729336 231764029 297186312 20[Q212()o 8 Jl6 08 592270 30 f6Il 57 4674426 5079376

~30 33t 00 002 243 00 8H 017 67 753228 GIl 1 IH GOG 13 1~56t 131 38 12970 V80 ~(j 1309159284 16287 OM 01 17gt6146861 2 ampIf 821 rs 3 580 935 74 2 904 212 77 302lt483 44 2 937li93 1amp 2215JI1 98 3 082 081 78 256377498 ~4~9 122 91 24369~0 1190701 00 276968900 141792809 116851087 16871233

505303 J9 36712999 355 JI2 H 34098220 293S43~4

WO f25 05 2lH 786 70 66728948 1 lt-18 789 69 1008500 20 5 350 368 H 2 TIll 58116 4f3180939 9 799 852 38 101132707

822)74 76 628765 II 05415 3 I H6817 57 8133~8 n 4f-l8o~41 360922 38 331m850 329074 II 39464150 ~Il( 130 94 0)20914 l QZl73 [oS ~ 219 20 2 971i63718 11)) I~2 IS 4lo3UI-l r40365 U fG9 08 7~ ~lO 524 58 21269103 llgt 451 ~2 136 )fi~ 64 ~30 140 ~3 465451M

7 3GJ 41 16 lO9 Sfgt Ii ~gt8 81 II 591 lll I 1071755 10561958 o2P10ot 71 071 21 7~ 3)0 11 11823573 M831 J7 7fd]33~ )8 ~ 10 ~5 ~~c 6Ii 89931 86

34012M311 ~] 335 n8 Ill ~~33)S46~P i 45 If1 57S ~t tOil 670 00

I 5ll~ ~Il 88 2 1043[9 2~ 1777 3m 00 I 209 17J ~7 2129~3106

8~8 l6117 11Y5 l~~ 23 SOl 2l16 JO ~7r4IO~L 960 54 31 ~2 US~ ~2 1584081 lSI bull 0 3gt l(l(lrti6~9 W4bull bull72 23

1~nS52 YI l~~94[)lt( 1Ii9 68~ 5) 1~7 119 30 ISB 775 29 661 8i ~~ 4W8-~3D 91l~S 76 701J rm 88 681 8oJ 31

I 600 0 14f1~ ill UW2~ 1 1i lVl I 772~ OOJ744~ 1l0O~lU ~ r7 ~8 87 (7~ 97 aso S6 86

U (~~ O~ 1~11J74( 2[ 77~ 27 n 7gt7 14 2U6 16 27 I 138 ~9 02 3()Ijf 1amp3 f 2 093 25lgt -J 2 127471 3~ 27H 137 08

004(j] ao 85352u ~l )LbulliJ 7~00 lJ 822107B lM rg 81 ~4 43 4~ ] ~42 41

~2 3lt2 37 6 [)38 it ~L 185S 2~ 204 ~4 2991610 ~W43 I fJOS8 4~-I 23 3131J1 2180118

60[4 ff~ ~I ~50i~S2Q3 ~I() ~ 6l B 013 2~V l~ 1213002

S 992 2[10 I)) ) 107253 5~ n J~I 437 n a ~211 u05 0 L I l4189193 13908 M9 67 44 000 1 Ill ~5 til ll~ B12 ~1 y ~~ ~80 09 ~198274728

4 tAl 47 e (0 15~~M 135-1 GG 315977

17 (i5 82J 43 58355 11 Sol ~ 40-1 7S 63 5691~~~7d ~3 159 236 92

237 8~~ 191 11 ~31655~757 300 381 ~-I7 86 2S105~ 519 ~3 S~7 482 523 59

bull

Mann~lr~~~~dse lms - - - - - - - - - shy - - - - - - - shy - - - - - -- bullbullbull ---- -- shy I~~middotI~I~~+~~~I~~~+~ Lubricating oils __ bull _bullbullbullbullbullbull __ _ _ _ ~ 53 281 ~S

Bre~w wort and mall _ _bullbull_ _ 19 L3~ 19Matcbe __ _ __ bull _bull_bull bull __ _ 3U L ~ 12 67 Gltoline bull bullbullbull _ __ _ _ _ ]6 054 ~4 L 3 mectrical energy bull _ __ bullbullbull __ bull bull _ 3 3U7 800 middotlCl Ilres and 11Iler tnbesbull _ __ __ __ __ _______~ 74l ~1I7 Il-1 Toill preparations tc bull bullbull _bullbullbull bullbull _ bull ____ I ~21 91~ 53 Articles lllgtlic of fur bull bullbull __ bullbull __ 603 472 OJ AntomobHelrurko _ bull bullbullbull __ bull __ 745Hfgt95 OtlW elll~lIloh~ 61ld motorcyclcs_ bull bull bull _- C S93 882 00 Pnn~ or nOltltgt5ltoios [Ill 3Dtmflobil-_bullbull bull bull __ bullbull __ _ bullbullbull bull bullbull _ 832470 ]8 lllio rl bull jltmogrnplL record ote__bull_ bull __ bull bull__ bull __ bull ______ 683578 00 middotlerholli1 frigerotorsbull __ _ _ _bullbull _ __ bull 392886 01 ~Ionin ~oQd bull _ __ bullbullbull __ _bullbull _bull 467 330 88 i~rm 1I0Ils Rnd enrtridgelt _ __ _ __ bull bull bull bull bullbull 31 M4 6 Jislol and ryolversbullbull bull bullbull __ bull __ bullbull _ bull _ __ bull bull 2 068 67 C~morll 8n~ lonse __ bullbull _ bullbullbull __ bullbull _ bullbull __ bullbullbullbull bullbull __ bull 9~ 986 39

Ollowlng gulP_ bullbullbull ----- ----- ----- ---- -- shy - ---- - shy IJ~i~tmiddot~~tmiddot~tIJ~~~ampfrIE~t~~tl=~~~t~~~b~~~IE~~~~Tolal_ _ bull __ _bullbull _ _ bullbullbull bull 38 056 lJ3 70

M io))oeou lae Tlophono tde~nph rarllo nnd cnble faLlJiLes leased WinS etc bullbullbull__bullbull_ I 859 02 ~I TrJo~orI81 ion of oil hy pipe line __ bullbull bullbull bullbull __ bullbullbull I 0l9 If~~ 17 lJle~ of jf~~epOlt boxes bull __ bull _ _ _bullbull bull _bullbullbullbull bull 159 JOl 1I Iltlniion to theaters concert eabmets olc bull bullbull __ I W~ (711 17 CILb du alld lnillatlon feesbull _ _ bull bullbull bull 378 181 n Adullolll(ed Jnd procs or renovated lmlter mixed floDr and filled cbeoo__ 1401 9H OlcJmargmino including redal tnlteltl __ bullbull __ bull __ __ __ bullbullbullbullbull bullbull __ 107 202 79 Nnwllic~ induding peda Ines bullbullbullbull __ bull _ bullbull _bull __ 21 ~75 43 ro(Qnul ole oils processed (eo 602~ llevcDllc Act of Ig3l) _bullbull_ __ 2 as~ 077 4 rrulc Iurltlcro procesocd elc (gt-1lt 004 and 005 Rovenue Act of 1934)bullbull _ 75473 ~71a(ional FIrearms Act bull bull _ bullbull bull bullbull ~OO 00 IlOIlo] -altos on bonts cody eJccks dildeo(]s oft urlnks ~rap conshy

ulra(o~ nlt1 Jewelry__ bull __ bull _ bullbullbull __ 72 482 70

rr~~~f~~l~l_ ~~~~~I~~i~~~~~~05 soor~~~~~~~-~~~~~~ bull IJ ~~~~1middottmiddotl~~tlIEplusmn~~ IJEt~~tl~plusmn~~ SI1 ~ccllflty Act Titl6 IX (emplormenl of 8 or IDore) bullbullbullbull __ bull 766 836 40 ~ci1I ~rity Act Titlo VIlT (2 percent 01 poy roJJs) bull bullbullbull _ W 444 25

H~1~8~t _c~_~~o_~~~~_~~~t~o~_~~~~ - I~~mj~~~~ ~Otl~~~~~I~~~f~I~~~f~~I~~~~~~ Grond to(QI bull bull bull bullbull __ bullbull __bullbull ___ __ bullbull _ 207 483 OIL 50

Sales of produce (future delhery)Playing cards bullbullbullbullbull _ Silver bullion ~ale or tmnfelaquo_ __ bullbullbullbullbullbullbullbull _bull __ __

0 ~ 0

C 0

~ m m 0

bull~

0

bull Zbull bull ~

~ Z C

00

-------

86 87 llEPOJT Olf COlUnSSIOKER OF INTER~AL REVJNUE

TABLE 5-Summary of 171iernal-re~Cllue ~olledioTs YCM~ cTded June so 1938 and ~ 1937 by sourus

Soure

Incomo ~eas-llrollLl unjusl-mriclmwt tU~

Oorporation ultltJrne NUS _________ bullbull ___ Individual income (0 ____ bullbull __ _bull _

Toal Income toebullbull ___ __ bull __ ________ _ Eccss-Irofits to bullbull __ _________ ___ bull __ __ Unjust enrichment (TlUe Ill Hetenue Act

1936) ___ bullbull __ bull ____ bull __ bullbullbullbull ___ bull _________ bullbullbullbull

Total ___________ ___bull _____ bullbullbullbull ___

Capital stock taxbullbullbull _bullbullbullbullbullbull __ bull ____ __ _ _ _____ Estatetllx_bullbullbullbullbullbullbullbullbull ______ bullbullbullbullbullbull _ _ Giftwx _______ bullbullbullbullbull __ bullbullbull _ ____ _ --- _-shyLiquor taxes

DIstlUed spirits (lnlportell) exoile tn ____ ___ Distilled spirits (domcsti~)bullX(j~ l8bullbullbullbull _ __ _ Distilled splrils rectificstlOll lB ________ __ Still or sparkling wines (onlials IC 11mmiddot

ported) exciso ta_ ___ bullbullbull middot_middot ___ ___ ___ Still or sparkling WInes cordi~l~ etc (Jomesshy

tie) eeise tax _______ bullbull ___ ____________ Brondy ufled for lortlfyln~ et wine ___ bull __ Rectifiers retaIl and whaleele lIquor dealers

manulactur-ers 01 stills (special taxes) __ ___ Stamps lor distilled spiritS iutended for exportCase stemps lor distilled spirits bottled in

boud_ bullbull_ ______ __ _____________ bullbull________ ConteiTlerstaml (LIlt1uorToxin~Act 0(1934)Floor taxbullbull (Liluor TaLng Act 01 1934) __ bull ___ Fermen~d mnlt Il~crlt__ _____________ _____ Breers RetBii and wholcsale Jelliern 10 malt

lil Uor3 (~reciel taltelt) _ ________________ bull ___

Total __ bull ______ ______ __ bull0 ___________ bullbullbull

Tobaoco maoulactunlSCigars (Iargl ___ __ _________ bull____ ___ bull __ eg (rnl) ___ ________ ___ bullbull __ bullbullbull _ r i~nrttes (IM~e) _____________________ ____ C)ITettcs (smoll) __ _____ ___ _bullbullbull _ Snuff 01 ell t~cmiddotptlons______ __ _________ bull __ Tohacoo crltlliM ud ltrnok io~ _ ________ __ fj~aTtte paP -J tbbullbull ____ _____bullbull _ rr drnler penal tie ele__ _ _ ________

TotaL ____ ____ _bull __________________

StamP [Ae (Ti lIe ill1 RHnne Alt o 1926 IS BmllDded) Ron~s or Indbtdnss imcs 01 enp tal slor-le

Jd or eon~ayauoo etcbull_bullbull__________ _ Capitel stock and similar interest sales 01

translers ________ _____ _bullbullbull ____________ bullbull Sle 01 produce (Juture delivery) __ _bullbull __ bullbull_Pillying cards_____ __ ___ bullbullbull ___ ___________ bullbull Sliver bulliou ls or trnn8Iers________ bull __ bullbullbull

T~taL ___________________ bullbull_bull ________

ManufuctUreTs ax~ise taxLUbrlcatinl oil~ ______ bullbull_ _ ____ _____ bullbullbull Rrewers wort and DlIllt_ ___ ____ bull _______ _ Matches ______ ~ ____ bullbullbull ________ ___ bullbull_ Gasollne_ BleltJtrical pnergimiddot~~~ --~~_ -~ Tir lind inuer tubes ________ _ bull ______ bull _ Toilet preparotions etn ______ ___ bullbull ______ ArtIcle madO of fur__ bullbullbull ________ ____ _ AutomoblIe trucks_ ___ bullbull________ ___ bullbull_-shyOther automobiles an~ motorcycles__ ____ _ lart or cessorl lor automoblles_ ___ _ Indio ts phonorrraph re90ls etc __ ___ _ Mechanical mrlgemtors _____ ____ _ __ ___ bull _ oportillg goods _____ __ bull _____________ ___ _ Firearms sMllbull anltl cartrlltlges _______ bull __ Pistols 8ml vol~ers__ Came anl lenses _____ ____ ___ __ Che-ng gum __ __ __ bull __ ___ ___ bullbull ____ bull

rOlal __ bullbullbull __ _____________________ __ _

13~ 1937 Iner ar doMbulle (-)

$738~l ~21 7~ $1056923 129 52 $318400 BIl9 T1 67tUG07-l14 I Olll 74(1 74~ 47 iJ73NenS3

14129BJ(13b9 2 HI 063 87-00 735 725bull 171- 10 14ilfJ 2l(l t7 25 l~ 007 72 10 W~ 317 2~

_____ bull______ bullbullbull ___ 6 073 351 02 6073351 02

14ZiH1~9~3e 2 11S 841 l34 73 75230424037

~941 751 74 131490245 M 42556 (03 1f 21g 7amp1 1530 53 Jl1 635 983 21 62855 m 68 J6005I61~1 2391178-326 -136 146978 21

1955816500 ~I ~16 773 87 1267800791 2Lf 872 340 44 241 ~I 1I(l 10 n O~~ 189 ~6

7 fgt812I2 76 1I1)3i 457 67 3 IM2~IflL

65172150 565161lO -g9 ~fJ(i 20

8 313 50~ 17 ~425 497 301 -2lampQn7 ~3

)410 751l ~Of15 26 56 l 654 78L middot2

~91184256 73160881~ 48 24 ~r

6530 223 60 1511 30

4012000 0311900 ~ rr~ 00 8 62t 94~ n 10 427 870 a7 J~I~z~r

66 g41 08 ~3 158 68 ~()~J7oo 214 gt81330 90 717 41f 28 78 2 873 1l(I7 82

454510000 4 128 BOO 8i -1102i515

505 46~ 037 10 594 2~5 086 Zi SS 781 [)(9 11

IOI~207fIj12 2Zi 751 ~9 1324695953 131243 93 14480637 116nu

18 1M 45 1023765 ~3 20 425 4SG 470 87 476027 2Oll fgt4 5054073577 600303032 O 00 5Oll 89 5646957 ~5 412 70 il8 55037041_28 -3121840

1 2B2 oro 84 I Wi 376 99 -165 MO 85 1814 7J 244787 79316

501 1M 728 39 552254105 2l 51088~1683

~O 051 f928I~2Gliamp42 z~511LOtl

3~ (J~ 7~amp l ~135U 7 t9 -17~2()Oe5

z 943 ~2 17 ~ 100 81~ 1n z 15~ 211 ~3

4 143 01amp H t ISG ~(Y lt3 42 803 119 65 loS 23 ~~~ 712 3g _51115 8i

118 9SP 685 60 ~~91933e tl 91il~50 51

27IO~~3157 3J4f030trJ( 4 380 170 59 1(ll18 m~~ B22 110 23 -185B6362 6W~11 92 8 900 ()f~ 15 1~~~2Zi

17733P~~736 100 ~32 813 58 J~ 193 2M 22 33 S7~ 179 ~~ 35 Q74 ~2 33 2 300 nl 08 32 207 P8-1 11 lt0BI9 170 ~amp 8fllIill52 13301 7fl4 ~ IB 319 I~I 39 ~017I8I H 3~~Ir7 14 ~~19 f)amp 34 2 5M fo3l 20 7QOO$I~9 ~OI) 872 08 2 080 500 79

48 Il)( S5 20 11 2M 953 87 Ii 06-1 008 67 1llQ1883~ lQ 085 780 2t 297559188 507 27ll ~2 ~ 7M 212 01 t 079 001 2 7 93~ 06l 71 091251404 1 9n 510 20 55-11122 72 ~BOI fl~L 4~ 121013874 249457454 323435722 no 782 roll

rn 021 M 10918005 4B ij~2 U ~77 925 70 979 m9 41 401 fgtffi 7t ~07 n9 40 01946158 t22 t88 18

~7~ 539 7(]8 I~ ~49 ~13 0192 7031392IM

REPORT Olt~ COMlnSSIOKER OF INTERNAL REVENUE

TABrl 5-Sl1lJlmltr oj inlernal-levlmuecolleci(1I8 years elided Jl1M SO 19S8 and 1937 by BourCC-li-Continued

-Iucrease orSOUT 1936 1~37 decrease (_)

Miseellkneuult ta~ Tlepbo telegrnpll raJio and roblf rR~ilimiddot

ties leIlsoowiJl ~tc ___________ bullbullbullbullbull __ 121 Q)S 3017 6~ t2( ampAl 626 97 tl 471219 32 1mnsportation 01 oll by pipe line__ 9 1fl 990 42 LI 2U n9 81 1450tOO-45Lea or sale-deposit bos_ ___ _bull __ bullbull 11197 tOO 57 2~3~711~7 42 3D 80 Admision to thoaters concerts cohurets etc I 217~ ~6 I9 7~O 10[ 7~ 2 62B 016 3~ Cluh du and initiation roos __ __ ___ bullbullbullbull 6000 Ill 21 6 Ji7 758 1l 196 845 03 A~ullerated and processed or renovated butmiddot

ter mled fiour aud IIlled cheese _______ 16168 6i 17127t~ na 81 Oleomargarine ine]lldin~ speciel taxes_ J ~tg n~ 2 (1 8(11 0) 144 6lt 23urcotlcs including specIal taxes ______ ____ bull 5-51 1r139 573 t9~ BI 19464 42 Coconut etc oils procesed (ac Wl Rev_

enue Act 01 19j1) __ ___ __ bull __ __________ 21 681i 29 18~7ftI)~O7il 11197158 39 Crude petroleum processed etc (sees Wnd

005 Revenue Act of t034) _____ ___ ______ _- 110375157 amp04 lij2 6G - -21lg 511 91 National Firearms ACt ____________ bullbullbullbullbullbull _ ~MJ 72 ~ ~~u~l -891) 79 Repealed taxe On hoots eand checks 001

dividends soft drinks grape coneentrelesand jewelry_ __ ____ ____ ___ ____________ ~3PJ71350 amp~o 3G 12 -35II~l7t~

14 732 34Reooipts Irom other misoollaneous sources bullbull ~1 2lit 80 16 ~I916

Toml __________________________________ bull 92133875 30 98 288 003 39 6t55 28amp 09

PBy-rolllaes Social Securl) Act Tille IX (employment or -8 Or rnor-e) ________ ___ bull _____________________ -- _-_ _- --_ fA 119 313 68 58119313 56 Social Semully Act Title VIII (2 percent oj

pay rolls) ___ __ bull____ bull______________________ 201319 0Il0 61 2D7 3~9 000 61-- middotmiddotmiddotmiddot4827874shyRailrood employment oomp~mationtaxes 286 9oa 65middot 238 61l 81

Total __________ _______________ - __ bullbullbull_ 4827874 2~14530784 middot26569702910

ArrriollJlural aJju81ment tax~ ____ - 1163720070 --- - --- --- ------ 71 51172Oll 70

a rand total all collectionbull _ _ 3 5~0 20838109 4653 165 31~ 28 1 132 986 034 19

TABLE 5-Tolat 1fller7lal-T~e11118 collerlimlB year8 ended Jun8 SO 1863 to 1937

YNlr I Amouu~ II YMr I Amount II Y~ Amount -- shy

)863 _bullbullbullbull ___ t8M_ ____ 1$65 ____ bull __ 1866 __ bull_______ IB07 ____ ___ t868 ________ _ 1869_ bullbullbull_ ____1810 ______ 1811_ _____ bullbull t872 __ bullbull _ ___1813 ______ 1814 ________ IB75 _____ ___ t876_ ____ 181- ______ _ IB18 _____ bull ___ IB79 ___ bull____IMO ______ lamp8l_ ____ bull __1amp82 ____ _ __ ISlQ _ __ _ 18fj_ bull ___ _ 1l8~ _____ _ IM~ __ __ 1lJ7__ __ _ liSgt __ __ _ 1l8~ __ __

~II 003 1Ir ~~ lhi(l(~~78~C

110 s55 8M 63 31OJl(l44~IJ ~( 06-1 QJ8 H 1110374 ~25 Mi 1591~12~amp5 1il-l3[r2~283t 143 Mlt j2~ 10 l1(l SOO W6 00 11 WlOI2SG IIJl19101UfJ8 JlO01~15oo 116 768 096 22 118 549 230 25 ItO~54 16337 11344962138 12398i91610 135219912 an 146 ~2~ 2I~ 12 144 ~53 314 SG 121 iiIlOro9 l3 112HI12IrJi 110 102 SG9 U 11881730100 t2~ 32( 4J~ ~2 13() 894 434 20

I~IO _bull _ 1891 ____ _IampOZ _______ 1893_ _____ lR94_ ___ __ 1~95_ _ J8li _ __ 18~L_ __ 18M _____ bullbull __ 1899bullbull __ bull_____ -Jl00 _____ lOOt _____ bull ___ BIOlL_ __ bull ___lllO3 _____ 19() __________ 1905 __ bullbull _ ____ 1006 ____ ___ 1907 __ _____ ~

1IlOl _____ bull ___ 1010 ____ bull ___ t911 _ ______ t912_ bullbull ___ t913bull ___ t914 bullbull _____ _ 19)bull ____ bull __ 19W__ _bull_

tI4~ 594 ~OO 57 146 035 U5 l7 151 357 544 35 lltilOOl98067 (7 W440 70 14324607775 148MOOI566 14U 619 5~3 47 110800 819 M 273 484 57344 29531610157 30087166942 271 867 000 2 230740925- 22 232llO3 781 06 23~181 910 37 240102738 00 200604 022 8gt 25166595004 246 212 710 22 289957220IQ 322 52~ 209 73 321 61~ 894 69 344 ~24 41i~ 85 380 008 89~ 96 415 6t1 ()2i 8lI 51272328777

191_ _______ 1918 _____ t919_ bullbull bull ___ 1920 __ 1921 ___ bullbull ___ 1922 ___ 1923 ________ t924_ ___ L92~ ___ ____ 192~ __ _ _ W~ __ 1928bullbullbull___ 10ZIlbullbullbull __ tll3l) __ bullbullbullbullbull 1tx1 bullbullbullbullbull _ 1I3~_ ___ bullbullbullbull tl33 bullbullbullbullbullbull _ 1934_ ____ bullbull 1034middot __ bullbullbullbull 1935_ bullbullbullbullbull _ 19$middot __ 1036 ____ bullbullbullbull I(YJ6 _bullbullbullbullbullbullbull JI37 __ bullbull _

Tolal

WIll 3111 640 44 1 618 lIM 820 93 3 850 15(1 078 56 5 (07 580 251 8L

__~ 595 357 001 U~

3 ll7 4M OllJ flO 2 62L 7~5 m r7 2 196 J7~ 2~7 OJ 2 ampH )40 2lII 24 2815991 S02 19 2 8fjS3I29 91 2 700 5(l~ $37 56 2 ~n OM ~75 43 3ltJ40145733 17 2 421 ~2Il 1M ~ 1557n9Q-42(j-j 1 ~19 amp39 nt 30 ~~OI biG 3CJS ~8 371~2~8B5M

2 77~ 213 213 04 5~l 222 35amp ~4

3448 571 17~ 39 163120670

4G53195315m

7~02775ns10

l~dod or 10 months from SCpo I t862 the d~y on which the Interlll-re~anuaI wollL lllto pr~elicaJ or atlon 10 Ju~e 10 tMJ

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~ 10(1Inre PennUyYell

-1917 _ $n 2li8 53 bull MS [(18~ UW~7701-- ---- -$i7ishy~~ b701l J~~ lSI 30 4M 4i8 79

10681~~ 293 ~OL 7 199 H7 78 ~amp3 2~aa 4Ja o))j 00 00642 1115010 97 G77 ()~

9541237~21611 l3t 99 M 71400908 ~7 493 IIZJo (oll 00 1402142Agt ~95 b3

124527503I 701 236 ~2 ~~~ iW3 II 423550il~~ ~ ~~ ~~~~ _~~ ~~~ ~ 3W n)12 80240867530236 Zl 204~1

I 12I936 10(la 071 00 487221~1lO0011Xl 90ZlQ3 g~l 178 ~~~ 61939565 3Zl 8~ 62

1l(lI)2l139180641 732 1 ~4 ~ 139 6lS Q6 middot~~ --- - ---- 3 559 052 51 I (lUI 272 45 ~ 2ol2 10 0231 971 9S ~ro5 1)1(1 2J470179197 I SSG 102 10 HOfgt13

541723297 72Jr 11 17I BOO 401l 62 18 W5 08 a gtJ2 9~6 16523102502 I W2 277 62 99593 53

0F361 t lampj ~n 474 052 842 00 92(0 650 211 73)1 78 JIW4IltB1661715 45 2904H2~

~2B9M ~6middotmiddot

ii~ bullbullbull ~~ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull~ 380642 46 45(gt3618 685 02 2 611 Il5 313 4~ ---- ---- _ -_ 2~~30

TotaL _bull 2264Bi ~B 4OJ8ltiP(I4730 988 Zl8 20 11972 2B 29

T~BLE 12-RrruIIlT iTlcQ~ lax a8u88111~IB durinfl Ihe fiscal year 193 by lal ycars--Contlflued

() SSE5SMENT3 MADE AFTER DECl8rON RY [lIE UKITED BTAlES BOARD OF TAX AIffaLS

y= T~ Iler~lt Pcn~l(y To(ulI 1918_ bull bull bullbull

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1917bullbull __ bull bullbullbull _bullbullbull _bull bull __ bull bull bull __ bullbull __ __ __ __ J

1910bullbullbullbullbull __ bullbullbullbull __ __ _ _bullbull bull bull 1920__ bull __ bull - bullbullbull __ bull bullbullbull bullbull _ _ 1921 __ bullbull _ bull _bullbull bull __ _ 1922_ _ _bullbull bullbull bullbull __ __ $3 8~7 S ----middotmiddot1middotmiddotmiddotmiddotmiddot lQ23 bullbullbull __ bull bullbull _ bullbullbull 2361 1924 __ _ bullbullbull bullbull __ bullbull _bullbullbull bull bullbullbull __ bull 12 18 -$iO~~llmiddotI~~~~~~~~~~~~~~~~ 1-middotmiddotmiddotmiddotW~ tt W25 bull bull bull bullbull bullbullbullbull bullbullbull _bullbull bullbull bullbull _ bull _bullbull bullbull bullbull bullbullbullbullbullbullbullbullbullbullbull 1911L_ ~ bullbull bull bull bull ____ 1070 614 __ bull __ 16M 1917__ bull bull bullbullbull bull __ bullbull 5416909 2amp39042 $270708 ~527( [)It 10~S_ _ _ bull bull ~ 10354832 49 MJ 18 2~62 57 I~ 00-1 07 I~-l bullbullbull bull __ bull _ bullbull __ bullbull bull 486 862 57 192 HIll 97 39 nl 52 718 98gt O~

IIIJll bullbull bull bullbullbullbull __ 3941i3711 12l 897 47 3982300 W4~7M

J03l bullbull bull bull __ bullbullbull __ bullbull __ 25469599 7025113 8642982 42l3769 103~ __ bull_~ bull bullbull bullbull _ ~11) 218 36 138 500 II 23194820 I OO~ (7~ 67 Ig3J bullbullbull _bullbull _ _ __ 2 014 190 61 320804 02 188 64B 39 2 513 gttl 02 lOHbullbull bull __ bullbull bull __ bull bullbull 3250 075 02 351522 23 84616 Zl ~6lG 113 52 1~35 bull __ bullbull _bullbullbull bullbull ____ 102016947 58Q3442 4335059 ll21 554 48 ll3~ bullbull _bullbull __ bullbullbullbull _ bull bullbull 16110035 200932 245l75 17-2IS42 11137 bull bullbullbullbull __ ______ 10618823 155 81 771 54 19711038

TatnL bullbull bullbull __ bull bull 862270404 134523232 72324070 lO6~III~

TABLE 13--=Inco17le-loJ assessments byiicld agreements (fim 35i) June 19$fJ (e) FRAUD JEPARDY (Z79A ONLY)thrQugh May 1937 by Ill years

Yenr ~ Inlerc~t PcnaUy TOI~1Y~ T~ Inter Po~Uy TotBl

1017 _bullbull bullbull_ bullbull __ ~ bullbull __ bullbull $20 150 3~ bull U3 470 ~O $20 87 27 S5t f87 11middotIOll __ _ bull _ bull __ bullbull bull _ __ bull __ bullbull __ bull _ bullbullbull_ 1918 bullbullbullbull bullbull _ 2019480 1340038 982300 l347878 lm8 bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull_ $48207 $31026 $52 32 S~3 lgt5 M9 __ bullbullbull __ bullbull bull bull ___ _ 10 786 75 7 082 39 3 716 7J 21 OigtJ 115 1919 bullbullbull _bull __ __ _bullbullbullbull __ bullbull __ bull bull bull bull bull bullbull __ bullbullbullbullbullbull _ bullbullbullbull 1020 _bullbullbullbullbull bull J552092 1023533 461143 so llI3 6B 1020 ____ bullbull __ __ __ bullbull _ bull _ bullbullbullbullbullbullbullbullbullbull _ 19~1 bullbullbull _ __ bullbull bull bull _ 3713226 3220560 43ro3~ 73664211021 bull bullbullbullbullbull bullbullbullbullbull _ __ _ 6800 6451 1700 14951 1022 __ bull bull bull __ _ 5303160 434ll3118 103067 11l550 U lU~2 bull __ bullbull bull __ ____ 21000 17821 5250 ~40 71 1~23bull bull bullbull bullbullbullbull __ bullbull ~o 271 22 45520 U 17292 02 123083651033 bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ___ 2113fgt3 21982 7338 gt5bullbull3 1024bullbullbull bull bull bullbullbull __ bullbullbull __ _ 23110247 lGi1810~2 W-22507 4fgt51a96 ll~1 _ bullbull ____ 30590 221132 2946 ~l~ 19~5 bull __ bull bull bull __ bull bull ~_ 197010211 13003391 131~l7~3 458 ZlO 70 102~ bullbull bullbullbullbullbullbullbullbull_bullbull_ __ 21427 13770 ~302 200 19rebullbullbullbullbullbullbull bullbull __ bull bull bullbull bull 15418448 11070038 ~J1511-1 33amp09650 Ul~~ bull bull 172 92 lD2 38 38 29 lU8 09 1027 bullbullbullbullbull _ bullbullbullbull ____ Zl940118 118 ONi ~6 1amp46137 S7 5112 Of7 51 1927bull __ bull bullbull __ bullbullbullbullbullbull __ bullbull __ bullbull ___ 39085 21569 8777 69431 1928bullbull __ __ bull bull bullbullbull __ 800 64617 371867 GI 3~7 3(16 -5 152878023 1)-8 43270 21132 9824 ~226 IlI19 bullbullbullbull bullbull __bullbull __ _bullbullbull 1380049 49 ~M8 H 285 IO~ 38 I 2102713 el 129bull __ bullbull bull bullbull _bullbullbullbullbull __ bull_bull aM 04 ]4031 Zl9~ 5)77 1030__ bullbull -- -- bullbullbull _ bullbull _ _ 1 OO~ r83 5 lJI 877 2G 24g I~~ ~I 1 500 587 04 lQ10_ 087020 333949 nUl- 1333733 1931 bull __ bull __ bullbullbullbull bullbullbullbullbullbullbullbull _ bullbull __ 7m 917 78 217$18~ IgJ711~1 116841700 1~3 L __ bull bull __ bull bull bullbull __ bull __ bullbull __ bull __ bullbull 11 380 28 3 lOll 88 131 40 H 624 6 IQ32 bull _ bull bull bull __ 220 700 Of] 47 ~77 17 l(t] g51 ~ 372 726 05 I~~~__ HI 637 41 25 832 40 530)5 13709096 1933bullbullbull _ __ bullbull __ bullbull __ bullbullbullbullbullbullbull _ bull 1OOfj w 52 ~6lt7G_11 i71~0~~ 2145824871033_ bull__ bullbull bull 418000725 69708139 890181 488704245 1934 bullbull bull bull bullbull bull __ 2 05-l r083 42 2~~ 2~~ 8~ ~79 ~S~ ~3 2 859 522 ~2 )iJ14__ 22740308612100450LB 25110152486586882 1935 bull __ bull bullbull ~(lI~4~930 tO~~7I(l 75200101 I 7103070181935_ __ bull Z5 817 OO~ 1U J 445 1148 13 12 189 62 27 270 rw 91 1036__ bullbullbull _bull __ bull _bullbull ___ bullbull _ _ 737 ~2-l Gil 1 681 ampl 18 8j4 II 7gtS J50 76 193C __ _ 77 398 43 2 786 8Q ~5 20 80 210 43 1037__ -- ------ bullbullbullbullbullbullbullbullbull 1 142 ]78 35 _-- -- - - bull _1 __ _ 142 376 35

TotnL __ 52 951 497 12 4 280 4G2 ~7 ~ 117 47 57 271 un 26 mmn_nTotaL bull __ bullbull nnn __ 1 17355l~G 3lll7J291IlI 333l21I972 22 1lJ Q5l 22

TABLE I4-J flJlordy income-lltu O~$e~~lIlent6 during Ihe fi8~al lfar 1937 by tax year8 TABLE I5-Tax ilem8 a1pa6d 10 he Urmiddotcd )tale Board aj Taz Appcal8 during

(aJ TOT AL JEOPARDY ASSESSMENTS Ih ji6~nl mr l03 by lili IItar8

y= T~

1917 _ 1918 bull __ bull bullbullbullbull _ 1919 __ __ bullbullbull _bullbullbullbullbullbull _ Ig20 bull __ bullbullbullbullbullbull 1921bullbull _bull bull _ _ _bullbull 1922bullbull _~_ bullbullbullbullbullbull __ 1923 bullbull __ bull __ __ bullbullbullbullbullbullbullbull_ 1924 __ bull bullbull bullbull __ bull_bullbullbull _bullbullbullbull 1926 bull bullbull __ - _bullbullbull_bullbullbull

middot1926 ~ bullbull _ __ bullbull _ ___ _bull __ bull_ 1927bullbull __ bull bull bull bull bullbullbull 1928 bullbull bullbull _ _ 19211_ bull bullbullbull __ bullbull bull 1930bullbull __ bullbull_ bull _ bullbull_ 1931 bullbull bull __ bull bullbullbullbull _bull _bullbull 1932_ bull bullbull bullbullbullbullbullbullbullbullbull _bullbullbull 1933_bullbullbull _ bullbull _ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1934 bullbullbullbullbull bullbullbull bull _bullbullbullbullbullbullbull _ 1935 bullbull __ bullbull __ bullbull bullbullbull _bull _ _ 1936 bull bull bullbullbull bullbullbullbull __ bullbullbullbull _bull

11lt37-middot-middotmiddot--middotmiddot----middotmiddotmiddotmiddot---middotmiddotmiddotmiddotmiddot--middotmiddot- 1otlll bullbull bullbullbull_

$20 100 ~~ 20 In 8IJ lQ 765 75 I~ 5W n 17 132 ~G

W 921 4~ 60 294 9l l3l~~ 197 D19 2B 1M 11llS Ilt3 ~70 77 ~(lf0IX4

1Stgt5912QI ]401 Ill) r5 l 03l 1gt3 77

88IIOO4~ 362080013 6lIl41I1lU 6 961gt 108 77

lao 133 9Il

~ ~~ I

Intetcst

U3 ~70 ~9 13 tOO 3S 108~30

10 Mi 3J 3~lO5 80 4~ ~70 51 ~6 57 73

16481887 I~a OOJ 91 00 700 5~

176457amp8 4W5l07ll 131gt7571 4Mnt73 28~OIDM 1~84flt828

1lt2 28013 678 77~ 1Il (G3 612 22

43B117 1[5 61

bullbull 238231

P~~~lty

$20 amp~7 17 0 8Zl 60 371671 t rgt11 43 ~325 35

1503067 172902 ~2~~07

UI2171i3 9~1~164

lb7 ~~5 300 (rg (12 325 OC8 I() m~~Q30

~IO 25 il1i go 02 ltlid 37amp (oJ 164 1M 02 19~(tl~7

213M0l 771 ampt

4 lIM 3Cl 61

TO(61

$5448711 4347878 21$485 30 m68 73 664 21

11853963 12312466 U~ 2485l ~58 270 70 338 113 34 677323 00

I (184 634 30 2Ull6lIs67 211gt184468 I amp 194 00 l(1Il40072 460048780 6 4~ 638 oH 8 224 624 66

U32 41g18 33048673

I 32 8M 136 42

------~---1918 __ _ bullbull bull __ bullbull __ bull bull bullbullbullbull bullbullbullbullbullbull _shy1910__ bullbullbull bull bullbull __ bullbull __ bull ------- bullbull-- --- bullbull --_1920__ bull bull bull bull bull __ bull __ _ bullbullbullbull __ bullbullbullbull 1921_bullbull bull bull bullbull bull bullbullbullbull _ 1922 bull __ _ bullbull bullbull __ bull __ bull bullbullbullbull _bullbull _ 1923 bullbullbull bullbullbull _bullbull_bullbull bullbullbullbullbull _ bullbull __ 1924_ bullbullbull __ bullbullbull _bull bull 1925 bull bull bull bullbull _bullbull _ _ 1926_ bullbull __ bullbullbull bull bull bullbullbull __ bullbull _ In7_ bullbull bull __ bull __ bull bullbull __ bull _ 1028__ __ bull bull __ bull __ bullbull __ bullbull ____ _bullbull bull __ 1929bull bull _ __ bull __ bull ___ _bull __ bullbull __ bull 1930_ bull __ bull bullbull bullbull _bullbull _ ___ bullbullbull __ _ __ _ 1931_ bull bull __ bullbull _ bullbullbullbull bull bullbull __ _ 1932bull__ bull _ bullbull __ bull _bullbullbullbullbullbullbull __ __ bull __ 1933_ bull __ bullbullbullbull _ bullbull _ bull 1034 bull _ bullbull __ bull _ _ bullbull _ l03~ bull bull bullbullbullbullbull _bullbull __ __ bullbull_ 1936_bull bull __ bull _bullbullbull _ __ bullbull

Total bullbull __ __ ~ bull

~ I~~I19J~4l $34~1 588llU27B 1~05~ I

4ll1~1 lliY-13 8Qali8 llgtU~~

297104 0i72J 11~M7b 23rgt680 ~~Jflt26 11J39t111-t 146[1gt131 40lgto~2 1l1li]428 S2~lJ60 6683t[~0 3gt084180

275995573 70517123 U 510 48213 843810 86 3 412 930 Hi M5 142 54 4818 217 28 300 579 31

13045f45Zl 37486438 2595890368 40191809878280174 51103483 150234883 24d81lG40

15044085 __ __ bullbull_ 78 105 630 OJ 4 521 721 I1ll

9ampM~0l414 685841332

44ampgt84 1000076 3018828

142 500 fgt6 ~()211l90 ISd~4358 25~131118

11)10)-00 346511698

10354 JOL 91 3 911ll 072 6gt 5 118 798 59

1~42()50982 2ti3rgtO8ZI770211302657 174021529

lfiO44085 82 717 25L 6l

WCmiddotU-----tnWlampIiJ1 7fliMJi~tzt m1

____________ bullbullbullbullbullbullbullbullbull

----

-- ---

195512

Pound

30972

00 8712710

~915 J07

2712123

-------- shy

298 5 695 814

middotmiddot4oiimiddot middots ~28-789)

1 623-sismiddot i-75i170

TOBACCO CIGARS ciGARETTES ETC -

Nllmber oj jaeories alJPraled leaj 1Zbaeeo a~-d other maleriar~ Tscd ~(71r-dar year 19SG - and by Slntcs ~

~i~~~~~~~~~~~~~~~~~~~~o~~~~ ~i i ~umber or reel-orles 1 Meteriels u9ltlI 1IIoorolmj~ lmiddotolw

~ [n busishy In busimiddot umiddot OLl mshyOpened Closed

Stemmed _lleiiS Aurar 011LioorlflIn Drmgteag Stemsalemmelt ScraDs l~ti3leal Jen I Janro 1 leal IliI1

---I__I--I-~I-~I~-

2 9G9 770

PoundlDulldPound Pmmd o

1~ ------6O~7middot -_ 2134i 111498 29022U 14 5946 J_15120776 12 1772 bullbullbullbullbullbullbullbullbullbull _ gt4712 199 17231 4400Zgt ----~~OO-

1 691 l4~ 83 3830 bullbullbullbull _ _bull bull 844 2 773 730 c (~ --8047439- middotmiddot5486620 190318400 005

lll132421M 200 123 12~85057 30 IlS 63

1368 145~~4 ~n 15 lIOOI 172 7900$1 26

4 123 (JIijJ~8)~ 492o 13 791 4~3 --middotmiddotmiddotmiddotmiddotmiddot~55middot middotmiddot56- - 59577 49~ (I 2[ 3000615_177eU 3middot~Q 1677356525114441313 1162 _5103 7middot3 4~fn I 120 3gt13 -

~ 57456 4AA 1493479HI 8kl 3 ~70 2(Jf04y~ 374 701

W

bull

0-113 __ __ __ bullbullbullbullbullbullbull _- 2-S-i 1 003 3502 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull --middotmiddot481965 118222I 461 1150 3857053

1)

94 JI I 28715

lSl ~7~ I I~ ~ _ bullbullbullbullbullbullbullcbullbullbullbullbullbull

1901091~~~ H 2091 44 G05440501-1 I I 0 Wbull nr M

--------_ shy24 nG r _ bull104113703 14484974 I I ~9 fR3 6Ii 5012JO n j 19J

First Ohio_bullbullbullbull__ _ 1 1 Ie 1IQlIII00 ~757930 3721130 11gt88 3MZl7 1~I3~n fr~32215lGI2~11 l~7777~Tmh Oh bullbullbullbullbullbullbull 2 7 lBGWI 219l42G 1333317 48W6 ~1)5OO5 llOl571 ~~~W1 1n~a 7GlO407 FI~vth Ohio _ o 0 1 _bullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbull _ 1862 I l ~l~ igl(Ul Ohi~bullbullbullbull 1 2 ~O 45578 3975 198078 61210 S07 bullbullbullbullbullbullbullbullbullbullbullbull --------- ----------- JI5g8(~ ------------ shy ~ ~ 115 125Ofll 19674 lOll~~ ----i3ii-5Wmiddot 189030 middotmiddotmiddotiiiijmiddot middotmiddotmiddotmiddotmiddoti~7~imiddot middotmiddotmiddotmiddotmiddotifii-i 17-ll~~First ronslhanie_ 0 TIl1JIh r bullnusmiddotImiddotnie _ 1 0 73391715 523725 420010 2G ~70578 ~~167 ~6-10l1) 5I~7~~1

TI_middotmiddothj p~middotIm~ o 3 11 6200 250 763~lI bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 3~lt9 khQC1Ini_ 1 1 5 41l8 5219 215 _ bullbullbullbullbullbullbullbullbullbullbullbull - 9M2 Sllllh enroll_ a 1 1 385 _ 12702 bullbullbullbullbull _ 1lId7~[)llh Thkolmiddotbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull o 0 1 1209 bullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbull bullbull _ IL~

Teo-bullbull 3 4 13 9747 M3 25 910 319946 10 Ho 280 1168565 408 ~O - (l-lJ ~I38 22~lI2 I~G

FII T~ o 0 1 60431 bull __ bull __ (bullbullbull_ bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbull IlOO _ II~IIob_ o 0 1 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 724 _ 724VITcli bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1 0 ~ 9014989 7298290 843819 1215672 2O~22J 1fgtJtitIO middotmiddoti-SoC733 13]]53 r2e38~5 Wl5hlll~ilt_ I) 0 1 __ bullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull 69 bullbull _ bullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull ~~

$ Virgioibull a U 7 432(OOS 520690 bullbullbullbullbullbullbullbullbullbullbullbull 251~1 41)7~~~ 429433 2152659 Jr211~7 jrnusi_ I 4 5 1300 255 158031 12 2549 14 IUC 2lB 111291

- --I---=+c-=+c=I~c-lccc=-lccc~middotI=~~-=I=-=I==Tolnl 1~ _ ~ 5 ~4 61gt1 105671657 54604252 29238473 21773021 iG3714G5 Zl9781B~ 3YI~I)4~j llWJGampl ~7~7Zi252 T11935bullbull _ 50 ~~ 702 m3812lG 52564875 30947752 203~2927 17 781ZlI Zl(1481Il JIl2~tnr 271088IOB 36241778

----+-c~+cc=middotI~~middot~~I-=----I---c~I~~ _ G I ~ ~200361 2039377 1430091 bullbullbullbullbullbullbullbullbullbull __ il~3~2 923145 2221530 8221474Dr ~6 _______ _ 38 bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1709279 _ _bullbullbullbull 1409736 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

TOTALS FOn STATES COMPRISING MQR- TITAN ONE COLLECnON DISTRICT

1Tndultlos only lhClSe Droducmg 3 tuable prodUct eltcludmg 221l qUEIgt wonulIelunrs hQ Qpernl1fInS are r~por~J JD lnLlegt4

BTAT~ Pound G ~3~

8 (OIJ rl~ 2(1(04179 4111437

~8l (-11 11 4fll Zig 3527976

H

137

8il

bull

W n

H

PtJundbull California__ _______ bullbullbullbullbullbullbullbullbullbullbullbull 21 ~04 mlllOibullbullbullbullbullbullbullbullbullbullbullbullbull _ _______ I 8G 73 MISSOuri -- 1 71~ -I~

2013New Jersey ------------------ shyNew Yorkbullbullbullbullbullbullbull_ 7~4Jl Ohio __ ___bullbull -shy n ~Mn

5-1J rgt49Pnnsylvania ---------------- shy

Poundgt 12lt jl~ ~JI (l9 THllJ2 lZl81G

19n 33G 5 1~5 +17 11gt1(1 1r

Pod M~

1)1431 3 ~70

l Ij(] 21 fJlti 1l~ 1l1lt Z3ltJ ~OO

Pound

--i-~ci-j~l-

141347) IS57053

SS810 101100 lS~ G5d

Pound 11971

877 6gt0) 5004300

4B9965 20955

2434044 312 lI22

Pound 14029

2773730 4 Mil 84S

118222 H005

9 ((g7 OW 28119B

Pounds ~ ~W

5 69~ B14 ~712 123

195 12 31541

6 6l5 13-3 53~ 207

Ponds 2-1100

25115759 33570 G5

811(111118 32lt15777

46615 SS9 7 1f2 203

~

-

__

TAllLE 17-11farl]jaeiured lobaeeo Ouantity mMIIjaeiuTcd on hand ai commeneemenl and daae of year removed for export and iax-paid (alendar year 1936 by cuIcelio di~lriet8 arId by Slates

Plug [wiL Yi~e cut Ser8p ebwmiddot in~ smoking ~n1 mitT

On hand Jan I

l Ig36

--~

3392

413 - 332181 7299 r17

57507 12 5UOM

- Z1 3l882 ~

7327527 871 613 116001 7449l)

4243110 - 63 70g

49281 8855774 30 971 4~4

-

22 S9~~

~I

S153 U

311287

fl ZO Ml1J ll99

100250

llH2 SIll)(

l3 ~

5 4 7~13M

~ 327

_

~-------~

8 OH 269 35121i5

Eleventh Ohio_ __ __ --- ------ __ -_1-__-_-_----_-_-_-_-_- -- -bull 1700 1700 I 1~0_---------shyEj~hlntb Ohio - _ 31Y1j((j 32OlHl 32OOUOregon bull 171Yl l 76 1 7i1 _ _-shy -__------_First Pcnnylvani8_ __ 186 ~51 1 ~ll fG7 1 sl 621 4156 1 S41 677 3249 --__-----_Twelfth lmiddotenmylvaniR_ _ _ __ 11187 I-12 1g~ 59 4831291 90212 4 (IM W3 Gti1i57 3105Twenty_tbird PenllS)loanto_ _ _ _ ___-__~1 ~2 141 8233G 82 400 317Rhodellan _ -__-__-_ lU8 85a W 8 78~ 00SouthCeroliu_ bullbullbull 11 OJ 1201gt 970 129M South Pkltlta bullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull l 209 I 209 _-__m Tenllesltoo_ _ (2lI 42l21717770 10bull 585 567 1580S3 19741 GOO 11977middotirstTeIS _ 1~6ti7 W557 4622 16224 Utah bullbull _bull _ _ bullbullbullbullbull _ __ bullbullbullbullbull __ __ _-_ eM eM _----_-_ VirgmUl _ 15~U07 ~J02~ M 2H 2M 2Co 193 532 453059 20046591 377521 I 570 770 Washington __ _ ___ bullbullbullbullbull __ ---------- ----_ - West Vlrginia bullbullbull Wisoooin __ bullbull __

fatal 1136_Tot1 )(135 _

__

Iltreo __ D~ereasebull_ _

_

bull - bull __ bullbullbullbull _ 7 7Z1 32 7723325 62957 7 77fo 282 101 M2 1024135 374 Ml 15-l57i 155617 4889 J50 ~36 5274

347976ihG 6 81 ~G 354 550 102 fo128916 3 1~1 142 2 01)70342727851 7392 Sf 350 lID 71t ~ 583 122

~ 2i8aM -__--__--- 44)(1388 ~OO 472 1423939 8092G7 rn~

TOTALS FOR STATES COMPRISINO MORY TIIAN 0NE COLLFCTION DISTRICT

1 7IJ 320011

1 7i1 1 8~~ t2r 4814141

8~ 182 8 1amp~

12721 1 ~[P)

195k)~amp1

10nu

2l ~H so

7 fn ts9 15 26~

3-J1rISI037 310 4~ 3~1

I ~1~ ISO

3j~OO

~ru3d 3 ~

~IlIUjO(

amp73amp~J 3R H J[j~ G 1 12 71 2 289 7R

21762 3 5[bullbull 728 M

8321)32 n~l

4H5L71l la62

1l3l2(jO~

27 17 18

~~ 100 jG (1 GI~5t5Jl0

~~Jon411

Pod ---------_ shy

]517 I 9t8 743

no 1 2l1

------_ shy

POllM3 -----_ shy

I 523(~r

27ot 9816 0888

2289tO 174 481

PO]nd 216934

25180386 1257421l 7327877 2 W8 lt159

45 340 056 oj 579 007

Poud 2H 3~

2 7lJfM9 35 213 lJ67 i l~7 7~

~ 175 M2 47 053 ~98

Gl~H~

stA1R I01md Pound ~~15C~lif~rnia ---___----- --- -- _ _- --- shy

lIIinois__ bullbull __ ----------_- 00 89710 ll)(l l~()MiSil~uri_ ---______---- 20087135

New Jeey _bullbullbull ___________ 11442-- - --------- ----_ _ New York bullbull ___ 20 4~r--shyOhio ____ __ ---------___ 1(83J11 3~55)~

Qt gt1Ptnns1vania __ -- ------_ --shy

PImiddotnd- ~W 34~

16 795 ~9 0 ltI 31J 31

73~ IL11 2 1l6 018

l bull 408nmiddot1 r848m

IPgtund l Jl2

m002 9 11l1 10 ()91 38712 m~M 70m _

Pound Pound J Zl~ 2l8W2 11218 56 9 flOt 2H (0 9~9 t 797 172H2

7201114 34 466 851 G 20403)_ 18 TTl) 7 ~~8 798 1 320 9~3_1H

~1217 2 123 169 ~2 1702 ~ JS3 (7 2l1 8$ 8 -HIS 134 44 ~ )05 6778351 1 219 5r~ 18

Sorapohewing toboooo heretofore classified ossmoking tobacco hfS heenreported op~I1lltlly hy monUrcturerS5int~Jan lUll ami wilh OIIutr is included with smoking Iobac

in th is table tho total of each class llmnnfactured during the year is os follows Scrap chewing tub1lOOU i53Hil~ poultJ~ ~mollJn~ tobaCltgt] 104000953 pounds olld snull 38022~5

Iwls bull MnnllfctlJed tObRCCD was also removed from factori( without payment of tax 11- rDllw (a) Fnr e or(I Unll Slntgt Fii I I Illl~i 1~~ 18 l0unt Kcntuc1ltT 1500 pound

MicligaD g60 ponnds first l11olJl 23212 pounds North Carolina 128100 pounds Vlr~Ulio l2M puund toUl ~ LOM~ pouod (~) or use os ooa stores Firsl 11IillOi 21~ pound K~ntuoky lamp7 Jonll(ls first lfissouri 6389 pounds North Carolma 19462 pounds Ot ohio 1amp1 pounll Vlfglnb 7~(J pound total 3middot1708 ponnds

----------

----------

----

---

-------------

-----------

00 lt0T ABLlJ 18-Ci(1ars wdrJhin(1 more than J p07md3 pcr thall~and Nllmber oj facloe~ opcrated qllarllify of toboua liB ed mlmber of ci(JarB mamshy

fo~tured 011 haTld at commencement and cl03e of year Tcrnwed for czport and I=-paid calcwZor year 19JG by eollceion iJiBirct~ and by Slales

Cr~8lS weighing more han 3 l)(Iund per lhOltI98ndNumber or radorl TobRcro mlltlln making ct~nr~

Rellloed In busimiddot

In husl- SereIIScutshy On hnnd On hnnilne MnnusUrntcmmed StemmedOpened CII lleSll tln~ ntld Jen I Iron JBn 119~7 Por~onaJRn I lurollJanroI elllplnw conumshy Te_-peid lion

roo

-------------I---I--I-~I---I---I orTRleT NumbXu~bltr NumblDU1ldPoundAlaballla bull 127MMO OS 15 JIO(4OSH m Arkansas bull __ bull _ 7497

First California -_ ]4 37amp1 Mli amplI 10312

IT 87fgt7133421 11110 U iO 41H g 8-13 717 Sixth Cnmornia bull __ bullbullbullbullbull _

Colorado_ _ _ 1I9174

4610 2377 Ill 7910 lS22liRl

~ 7~ 3~ ~OS 0317 12M2

Conneellent_ bullbull __ bullbullbullbullbull _bullbull _ B7~ 1)10 72101 lJOJI3711 3387~ 412529

Delawarebullbull __ ___ - ~ 7r ~21 61 91

M 2 127 l~lnl IIM 1830Florida_ _ 4ZlISl312881)10 74MOS m~1llIII 21rnlli7~ 197 Georgia - bullbull _ M IIG 472 MOlS 12079139 37~ 3OJ ~Idho_ _ _ bull 723105173 47111 1M OJ~ ---jaocoshyFit mlnnis_ _shy 407471313051llI IYIi -2 Eighlh illinois _ 7~ 44~I~MO 31576 II 919 rlll5 ~~Indlana __ bull bull _

m ~

125 J06 ~ 071 OIls 2l73zfl OIl G7~ Ol~ 234l110-a bull bull 4110 JIg 11iO3l7 Zl43f17 4~9 lOOfllKanS3~_ bullbullbullbullbull _ 137~ onlM ~

bull~ bull

H

bull KeOlneky_ __ bullbullbull _ bullbullbullbullbullbullbull __ ~8 40700 4910IlIl6 410423~ 142143LnniiaD8 __ 41l17M 3i4em 71058361 2 311 1m Maino bullbullbull __ bull _ 41IOI 2510 22Mom 4902~

~ no~ bull bull

lgtlnrlland_ _ SOl ~7~ 65700 12_ 970132 197 9r1 3lftiO lgt1huset~lt __ bull _ _m 16G 1m 4083Il819 352JllSl 2i~ 703 llichil1lnbullbullbull __

~ U 2H8232511lflotl 612llfI 23)516 Mol 7398933Miuo=ta bull __ bullbullbull

~

is JOIass First MirL_

G-I~11 23~lO 12ll2llm 1162001 110033 iUh MIssouri __ bull__ bullbullbull _bullbullbull

123 21 lOS G IU 4en 1110 4fl~ 7 ll63 Montana _

2(I1111l bl110 23281813 4UJ811~ 8 ll22~ ~1lnJehraskabullbull __ _ __ __ 2 27 7UOIIO iI415 5 amp0

~

=eloda bull _bullbull _ ~ j9lXM 1 7~1

=ew IIamhire _ _ 181H77274 MI 7llJ HiO Gl 210 Ull

First Jew Jersey bull bull 1fgt(40ij Filth ow Jersey_

3012_4gt11 lOm lOO 97n 343 961OIZI ~03 7SS~~12 3lll mzsl 407amplt12 IlG 214174follw H mbull

First =e- york _ bullbull 23Im Seoond Jew yorlr _

I$ 0 3M7 771)1(I41ll 71407004 145WO

ThIrd Iew york bullbullbullbullbullbull __ bull _ HI Wi 3lOlS 10 21~ 145 351lm B 4li3 jOO 129477 fl 440 ~2(1 3lH~ 124 17331tgt~ bullbull

---Fcurteenth j-ow york _____ bull Twenty-first 10- York bullbull __ TMIighllr New York__ Norlh Corolino ----------_ North DakotR __FirsIOhio ___ bull ______________ Tellih Olrio ____ c____________

Eleventh Ohio ----------- shyEi~lr(eentb __________Ohio Okioholllll ----------------- shyO~on _____ bullbullbull _bullbull ____ _ Fir Pennsylvanla _______ bull __ T-cHUI Pcnn)middotlvRnia_______ Twenty-Illrd lenmyvunln_ Rl(~ie 1lanlt1 __ bull___________ South Carolina ______________Sotlth Dakota_______________ Tenneltsoo_ bullbullbullbull ___First Tens__ bullbull _________ Second Telll ---------_Utah ___ bullbullbullbull ___

~~~

VermOll ____________ bull _ Virginia_ W8lli~tnn_ bullbullbull ___ bull___ We Virginia_ ---_---- shyWisoonsn__ _bullbull WyoIllIn~ ___ ---__-_ _-_

rota 193~ ____________ Totnl 1(IJ(i_ bullbullbullbullbullbullbull _

IllcrcMO____ bullbullbullbullbullbull __ bullbullbull Voereso_

stATE

C](um __ __--_ lllinolL Mislllrl_ --------_---_ New Jersey -- shyNew York ----- ---- shyOhio_____ bullbullbullbull ----shy

~~~ ~~

PenuymuIa __ TexRS_ -_ _---- __shy

417MO 11101 0 2lJ gl~ 01 007 zg00 amp14[gt8 GIlOSIOO9 5345 4~2 127691 7700 0010 6 47~l4~ 411 ROl 4MMO _----_-_ 2~ j91 5451300mll~ IG441ti ]1II1II 7 ~21 170 I 4~41l3lI10 1l2 1470lro ~l SO 7 4fgt1 400--------_ bull

~

24732 m 1gt04 0510 Mlllr-m 1n 701 50259 35 02(1 400Slum ---__----shy 1rnI Mt[) 1100 --_- ----shy 17700

18i-j71i bull 4112 fKlI) ~gtll Olbull 29 ~t7 121 middot--i72i5ilimiddot 20IJ077 ------__-- 28 S7~ 1St37211 ~~ ro 29~ 741 214ll8l lr4oAI9 fl~AlOH ~ll~ fi21 1013711 101274800 14101~ --__-__-shy

ltC 170 1A) 28 l14 I J05 775 150057JS 1fI Ol~ If~ 11~ 1114 0~7 W 187 531 2OIGmfi 3011218 __-------shy A5O 15 (7 100 I 13~ 12il -------shy 907 9759 493976

~2 I~W 30 l25 m 211012 -----_shyH 41J[gt4 ~nl 1411 492 018 I~ tJiI middotmiddot----i8O- --__--- 11843 477375

20 M7 002 R8rAlll~ 5 7H~10 roOl 010 637 40 ~13 451 81OO7B97 1l81SOO IO~ 2S9 1155751302 M ll211 ~ 71701~ 4 n4 247 Olnll~~ I1M13AA 1741271n 34710 8478 ~41 997 41iO

11l~11IllI 10110 ](1] 1~11 M~I~85I 168228226430072 5RSll528 30 BSl ~1 O~I ~ 713 7 170 H InR Hili 7 ocm zro 1703280 2 220 ~39 _--------shy 738170 14010rl 2 roO(] r~~ 8112410 22 ro3 i07 1212~(IW H j(~ 8100 ----------- 104 210 IC~ 9B3w jI~W1~ 1178 ~7I 737 371iO 4000 2087 272 fill]

2r ~2fgt 10471 229242l JMZlO S7370 ----_ _-_ ~= _---__--shy

II ~1l 2340400 232 ~~1 111807 (lj831881 3-19471 __ _---shy llW 1O9~14iO478889 J 1~6 7n877 77300

ar n~2 aO4ro 1003008 I 316 lt m

l~1 2789 = __ - ---shy

411111 1~roo I 020 041 11 92~_-_ _--shy ~ 1A(W II1400 18 oro

a12 l~r079 Irl 211~ m140Zsr l7 MO 012 27282047 ~middot-i285iimiddot 6 147 2fI HO 774

~ ~ 4 wr Og~

I ~2J 2 IU7 agI80l ~n~11i 18210 1lfiW 39~ 2iO 1~

_--__-_shy1~Ilr1O 8R ~3S 6142100J 17~ 11 rl70 ~on 123K017 3 ~72 1110 _shy ~ 10 __ _-_~1l0

2l2 ~21 O~~ 87 ~71 146lll3 27 217 2~1 l 118 374 l2-H27~ 3IIM4 ~ 740 792

211------_ __ 74007 II ----_- - _--_shy--- ------ 75

~4005 770 4Ii2l M7lllml 11 ~89 4~ll J7U-I7IHi 29R 761 ~1l8 ~ f~5 l~351n27RGI~ ~IO 11~ 780 1722nl 5lGO11mOM 5100

--- SIJi 41I0~ lt10 122G21 181 ~lO 014a2 n12 3411 l~ a4 022 3rl2 18U ~O7 371 141 O 3S2 li27 4 ms OM 31l1l21l87428I0__-shy --_ shy______c_ _-__-shy--_--_

-- shy5 B37 lao 2 1n I20 2 llJI 007 4tin OIlS U~B _--__-_ _shy 4n41OOO700 4~n U70 an foO(] I 2727M

112 3amp1 --_ __ _--- ---___ _--__---shy----__--_ _-__---_shy _-------__-- 3 417 4~0 -----------__-------shy TOTALS FOn SIAT)S CO~IllUSIK(j MOlm THAN (jNI~ COLllWTIO ))lSTlllC1

]od Pnd Nllmbtr NumbPou~bull Nmbtr NmbtrNmb Nmb

1r0 71~ 47U M 4Cl 410 ~ 401810 10 amp17 IlllIl1n ~rll 12 8rf1 lOll Il)II1nt lfJ05ll4o117 ro 418 400 1n~91 I~O liM 38281518 I rol O~2 1 7f7l71 ----__--shy 482 UIG a7 mo 3r~ n

~

2V [114 1714iO 71301 29401213 Ol4ZH A7~ 137 - _shy H79X00 2902131-1ro1gt4 n 7 ~2ol ~711 3m 41~ fillS 8(1144 3 O~7 ~73 27 280 ~~ ~

404~ f~1II MlIllrJ~Il~70 61111~07g 12J OO~ 1IIlO 3 SOlI 1M I rl 7~~ Zln fta 219 74~ ~72 01 MI 111 l6 t100 Ai5309 21j~OI ns 00 28 78(

L a4~ 0111 2 7ro l1~ 2O817ll8II 12 In 04~4~t ~1~ 11230051 480~25 mI 4~2 4B7 --7275roshy00 m 22 002 ampll ~ 8111 OJ12 ~[IJ B~O I 89~ 200 Il~ G7 ~OO S~I Jl)i~~9OOI Milt3l~ IlA4~7I~74 234 OM OSU 3~ 201 108S3U~ ~81~7S 35lm -__--__-shy II H2 11008700 The nnmher of facton m busmes hrludtJl those fnelorles hleh memJl~etrrI the ~mell ltIltBr~ ~hnwo In tltlblo 21 Ci~~r~ ere aso 1~11lnlo(] from teotori wilhout p~lnt or tlU fnr me R en slor lllllnla-I~OJ clgnl~ bull bull The number 01 cigars or wch class tClIlovcd u-plid at dllTcrcnt mlCl I shown ln table 10 Avcrogil qtlenllly or lC~rIObacco uscd Per 1OOOIBrgC dgars 2U4 pounds

--------------- ---------

-----------------------

-------------

------------------ -------------- -------

- - ---

8 -T BLamp 11l-CigaTs weighing mOTe than 3 pounds pc thousand bullN~inheT remfgtved tat-paia by cia8SIB colcndaT yeaT 193(1 by ClJlIcdioTl di81ric~ oTld by Slates

CIl58D (mllnCIlSoI 0 (mnn_ I C1s D (man_ UrlltlllrOO toulnclured to Clas E (manOloss A (man_ YI~llUrad to reloil at moreuiecluroo to rotiJ al morn retllatmorr ulured toIhan 1 rontltl roraJ1et mor~~tall a Mt h~n ~ oonlll than Scents ~l 01h and not Totn1mry~ Ihan e~dl and not each anrl no Ulan 20 cents lsmrllgtOOmore HIM 20 mh)-1lumOm than 8ltems eRohlshy more hau 15 e~nts each)shyIsmiddotpoid at $2 fft[seacbl shy cenls ea(Il)- Dald a 1350 tRxmiddotpoill ilt~Imiddot)[id at $3 Der Ihou$aml (lOr tllunsund I-llidal 5 1O~0 frJr lhowsod (lOr ~houSllnd thomand

Nnr NumberlgtISTmCT Vumb Number Numb NumbAlahama _ J 0)( ziMIIOiD~ll 6110 00000 ------_ --------ArkansaB _ J 17~ 4~1 OfO 585 ~21lt1 ~O 38~Fit California_ bull _ _ 07 28~~3~ fOO 2S1Ill72I (lB2 314100 2 rl0 Ml 23100 ~~~

555Sixth Calirornla _ bull _ 2G 4f~ 162151(JiG12 5405511670 12100 ~ DZl 2110 11Colorado_ _ 2 CllS 027 ~5 91 571 COO COO ampll oWlt000Connectlcut bull bull_ 1lpoundI J(J 096385651 3~432 1302l7CH l85 341 OSO 000Delaware bull bull _ 1(4 ~~ 42107 60ClIS] ltI~O 9075Florlda bull _ - ------280137shy---Zi838488shy 1~1~72l63720111301~U5 157 ~Ol 9 82a 124 92929OS4Georgia _ _ _ 2o Dot tllI12 1~1 75)]]~Zl071 S (175 26125489780Idaho bull bull _ 25J87If S2~7875 Hlf7OOFirst Tllinok _ bull bull __ --------336775------- -i5~OO7middot g4800I~21 llIl 1M 12518 ~O8138189002250 B6M Z76816M~6MlSO 1(1375 29000

Zl9 Bg6 9Vi37~- 1l78t74~~a~t~a~l~~~~~ S3 10 1li0 20725 14 ~37 004 8~OOIown _ bull S 724 24oj llA t89243 [(](I3 7Jl 8~ 86 l50Kansa bullbull bull bull _ ~ no BOO 3H tl8 Ir~ 575 ~o ---------------- ---------

O~

10 ~48 29~81O 741~)~O 00lMOWO 228281 --------jzG7Sshyf~i~i~~ _ 7l~JoHO IS 385 13456amp11121 5i7225 I 14 3il no 000Maine ____________________ _ _ middot2~I~~40 Il 7521713aZ575 ll~ 150 7~7 515

-----~C-------MeTllIlnd _ 2731~ ampi2]420 12~lou~n~90 311 ~o12074108Machusetts__ _ ___ _ ----ai~-1~ii- 4111~2~5 12I799H28 (0201~ 12 M7 t5Q I I~Q5S1l 7S1lMichignn bull __bull _ _ 5iH m71l1l31 ~9 1I(l1 11250 ~ lIJl u80lsa 562 41 I 72575862870Mnuewta ___________ _ _ _ 1)005(87 25 (J8Q tllIII 74 2~7 1fI~Q - -- - - --- _----shy~First Miwuri bull bull bull _ o laquo) ~~Ji) 13 ampll O~4 tOO72S0 3 ~aoH~37 ~71 47SIxth Misollrl _ _ bull bullbull _ 2~ g~~ ~~ (7 M8 5922 395 595 95700 ~l 060 --- _-----------Hontann bull _ OJIM1371)5(1 273800I~~ 810 ~ Nebrnka____ _ ___ bull _ 71 ~90 1 Mt B~714010 4750 24 laquol - -_ - -- -- _----shyN~v((la_ __ _ bull _ 12~ OOH 3~0 62S7 Q50 31714 ---------_- _shy- - - --_ - -------shyNew Hampshi_ bull _ ~l 7lSamp1 IM993IIO50927 OW 37750 10 S03 oro I 01~ First )few J~rjey__ __ _ _ bullbull _ _ ~010l~10 ~g3 ~lia 12910 3 892 000 IP1Z23lH3 201 HS 5100IlFilth Kw Jy_ _ 3-1525 4(17 UlllI oj I CWlfl 570 11I H7 771~13 092 9lt09 18320500 74110 l9OFirsl NQw ___ bull __ bull bull __ bull bull _Y~(k______ 72500310~ 1115 1M 029 ~75 350 ~I)~65 Mo M3 132029S 1amp~~Becond N bull bull _YOt~ -J S~I IT 81 S77 M~(114 759 a09~~ 30~~112 a3 213 1532444I 1 N~w Yryk_ _ __ bull bull _ 42 9B9 012 r12877 114 05~ 10 ~~7 21~ 226 67US2 HI 8S3 Xl 1~7 3(gtFoegtrleentb N Yo(k_ bullbull _ 1641278518 ~25 oli ~s 007 2102381855 7922 MJ58 1oSl 971

Twenlmiddotfif1 lew York ______ __ t 851 940 II 100 58~ 350 5451 390 12 M9 l3 rweaty-eightb Nw York (I S7~ 175 148 4C)() TJJ625 bull bullbullbull _ 7 161 4C)() IT Zi2 67 1orll Cnrnlia bull 15 9~ 9 __ 35 926 4~0 71 S52 95~II

h Dakota _____________________ ___________ ___ _ _ bull ____ _ gt7 71iO 115 [0 First 011io _ bull 27 (45 JI~ 19J 95~ 1015501 J 200 ~12 2~ 876 4Rt ai (I(g M Tonth Ohio _ bull __ _ 117 OW ~52 4 319 7U~ ~ 91 222 1M 274 8((1 341 501 20 Ievnth Ohio bull __ 15 ~1Q ~M ~fj on ~8 780 _____________ I~ 00 736 31 ~)(1 Q Ei~bwoath Ohio_ _ _____________ ___ 4S (ClI ~ 351 ~(J 1010238 J945 49395376 102 18~ 67

~fd~~i~~if~~~i~=== I 1 ~ II ~l~ --ii~ i-i) la~ ~yen ~g T 001945 -------- -~~~~- 1 055 i~r ~~i J 43~ ~ ~ TweJrtIJ Pffilnylvama bull _ lt1amp77V 70 (XI IO~~~6 lU3ll5 500 211997450 11444038Twenty-lllird Pennylvnnia ____________ laquo( 7 ~1 2 l7 00 0 v __ __ W 822 822 I]] 7811 87 Rbode Island_ _________________________________ _ 7 Jl~ 32 271 7 381 750 14 S~O 32__ ~7

South Carolina ______ ~O in7 9l 15 400 ~~ 250 5M 91)3 50 280 28 ~50

South DakotlL bull 2ig J50 20J Zl gO 272 500 ~17 05 Tenno-see __ _ l [I(l~ 000 1g 000 2ll 51 0 200 2 ~40 400 5 366 03 rstTexas bull _________ 84~1OO5 li4~3 2~29~5 10776 13110 10~31450 2947S70Second Texas bull 0 [I(l l 3M 100 _____ 77300 172 20 Utah bull bull ____ 25 8i lJ bull ______ I 000 ~9R ~ 801 8171~

Vormont bull bullbull IK ((lO __ 1S 050 36 25~O

Vir~iia bull bullbull __ _ 21 OC~ 24 3Z ~fo 323 900 261 420 774 ~Zl 8H 7Q Wasbin~ton bull bull ___ ~72 roo l 50 18 100 392 250 840 35 WestVirginla_ _ llt U2) 55- 12000 1600 ~500 ~ 8800861gt4 177OI~3a

WiS()onso_________________________ ____________ 23 419 4 )21 f75 ~OSmiddot ~j 90400 900 2fJ 749 7Q2 63 r~~ 77

Wroming_ -- ------------------ ------------ --------------- __6 ~ _ 1-~~cc~C=+~=~~~=~~=~~~=~~=~=~~=~=~=~=~~~c~~=~~=~~=~I-=-CC ~OO=-I_~~-=~m= Totel 1936 bullbull _ bull ______ ~ 19(1 856 roM ~ nJ Zl3 517 gt81 Ol~ 29248 021 550710 S 100 4lWa 12 (1(1 ~c 31 Tolal 1935 bull bull _________________ 4 120 5~5 333 110 401 3~9 464 ~9S 2Il5 26 ((17 900 525 tOO omamp 0amp 319 II 012 ~~

Incroo_ bull __bullbull __bull _ 379 200 700 52 981l 719 Decrease bull bull ________ 13 In lOO _ -~~~~~-I --~~- - --~~~~~~~- ----~~~~~~

TOTALS lQR STATES COMPRISING MOllE THAN ONE OOLLECTION DI~TmCT

Call1orls _ _ STAtE bull _ JHinoi ___ __ M jJ _ - _ Iew Jy _ _ _

___ bull

_

_

_ _ _

bull __ I~ ~rk _ _ _ __ __ _ Oblo _

___ _ _

_ bull __

Ponllraquohmiddotaol~ bull

T_

Numb Number Numb Numb Nmb Numbrr 47 ~n 747 001 0 17 [l3fl la3 357[0 6 t2O ~f 1J(i~ 430 $IS~~I~)

2f (116 739 m3 72 10 lOO IlIiO ~31l 775 12 ~l~ 37 G3[) 31i3 Illbullbull83 3~

27811960 102050 1068535 3500 4 ~OO Ill 021 35-1 til -l~I 61 456891917 22 21~ 190 12lI1~l92 3 300 1Of nl47 OllfUOJO 1 662 13~ 23 ~Ol 210 92-1 7lm gSO 42 8()l IIlI 2325H7 149 ~~~ 2gtl t07 126 (08218551amp0 4 g21 500 49757~1 314S ~l2 gtIl ~2 4UJ 510 780 21

173 sm 7118 ~ 280 lJ8 11~ 374 798 1021330 1~6W C fl5-l57J574 4OO)~ bull-J85 8480905 2G 725 2483045 1f 775 1 ~OO 10CJIl~5l_ 29 ~[O 90

oshy -~-

------------------

bullbullbullbullbullbullbull

h - gt h f I I m I I po lar da11lesli~ canstllllplion Irom ~1Jstam~20-CigtlT8 11mgMng more I an 3 pOIJU8 per I Qusano Jt ann IIcuree am n v TABL~ shybanded ma7l11ldrinrJ wareha1l8es cla88 6 by cla~q (ltJlelidar year 1936 1 S Remved ~~middotp~i(]

NUIgter of 1~r1I0Ij~eg bull I T1olgtCO U~d VoIlIe ltIfMallufnmiddot --------~---------------I al~mlIed d(n busi- In bus- Un Clasa n Clugtltl C Cl~ J ClllS1 Thl

Jon 1 1gtltmiddot031 C1ElSS Anees 011 Closcd TS~ slcmd Stemned ~crans ----------------------I----I-----I---~-

mlgtltr Number - mler ur - NumblumberPJJ PJd (~m 23m421 11 l 101 411 19lIl702 51~71li3 $28illl M lJ~OSG 1512031510001l bullbull ____ ~ 0 0 5 J-IBSI5 426 1

90 ~O 21g~ G~l I-----O+-CC~ ____W___-_ _n______l~l~ _ i deg I ~ 14~72Sg 3~lrrl IItFl7~5 _ 151i51 3~56~05 10~18_0I ~10122gri~ 90~ I ~719 87~ Ilocrea __ middotI middotmiddotmiddotmiddotmiddotmiddot ==1-===== 1004) --il251 bullbull _bullbullbullbullbullbullbullbull 2i811S bullbullbullbullbullbullbullbullbull - bullbullbullbullbullbull - -bullbull ~ bullbullbullbullDecrelllt __ 1 1 _bullbull -__ I _bullbullbull bull i84~ ---------shy

Ope~fl~iI~ltg[grT~~A~ ~lj~~~~~r~~~~J~hl~~I~~~ O~~~~~~~ol~~J]~~ci~~rjAJ~hg~~~~ ~~~ ~~~~~j~~luY~~l~b~~ti~~_~oa~~ ni~I~~~_ ~d~o~~ _~~~~~Sl~~~~~ Tille lll soo 311 of (h Tof Acl 01 W10 shy

NOTE-Aell qusnlll-Y 01 IBC Lnhruoo Ile~ ] lociJ d~a 20_25 pouri~

TAJlL~ 21-CirJars llfiqllirJ not tlrr lon 8 pallnrr peT thOlljG1lr Qanli of lobacrlgt lI~ed nwmbcr oj cigars 1Ifl7lujadllrtd 071 hand at IIJtllmenretlan atd claS6 aJ year removed jor exprt and tax-pair clllcndr War 1031 Ii caltedirJfl dislrict8 and bl 81alcs

I 1ltemOo I

()JJ lnwl Jan ] 1)~ I fOJ cxshy rRI]

l(rtMion (1L1r1~ Hi3S

On hand len I 1~1(

fmiufaoshyIuterl

VRlue ~Ilampltu]

---~------------------ middot-1--1-shyDISTRICT PO Pond lomd II r~-mbrr Ar Num~ Nmber

~~n t~Wr~li~middotmiddotmiddotmiddotmiddot - bullbullbullbullbull 20 middotmiddotmiddotmiddotmiddot6middot t ~~~ -- ----- __ 1~~2 $- ~ Florida ____ _ bullbullbullbullbullbullbullbull middotiiii~2middot- ~ow nl~ KI7poundi7 middot--middotlli7iiimiddot- m337 n003_~U 4002amp1 Fifth ell Jybullbull _ bullbullbullbullbull __ bullbull bullbullbullbull _ 184 10 2j~ 00 2SS10 87020 Hi r() ~3~_ rjSooondlewYork bullbullbullbull bullbullbullbull bullbullbullbull 7iC9 1m -i10 ~~O~r 5iO~r)i 392niO----rili 380~nOO 2~~lo ThirdNewYor)_ bullbullbullbullbullbullbull _ bullbullbullbull bullbull_ 12iC 2~98 2351 272~1iJ 1ltOfgt 1l~4Gr 20UOO 21[200 ]lt)1middot10 lurh Camlina_ ___ bullbullbull_ _ bullbullbullbull bullbullbullbull bullbullbullbullbullbull ~ ~H i~ 41 g 111 8201 00 1 gtoi 130 17 ~72 010 11 ~j nI RlewnthOhio bull bullbull bullbull bullbullbullbullbullbull bullbullbullbullbull_ 1 li Il 1] _ Q~ 12000 middotlOijEighllioth 0h1o _ l91S j~ 5~Ul(l -----iiiiiii- 23lt00 5i1 800 ~8~3~ FlrstPnrlI~nj __ _ bullbullbullbull bullbullbullbullbullbullbull bull _ 21 9000 bullbullbullbullbullbullbullbull GOOI1 675 TwentYmiddotlhild rnmyhaJlibull bullbullbullbull _ ___ bullbullbullbullbullbull _ ~ _~ _ _ ZlS 8(l(l - - - - -l7 ~OO 25 400 240 700 1Bll fgt2 Vlrglnia bullbullbullbullbull_ _ _ bullbullbull _ ~ 855~ r4S8~1~60-1I3iJ7B2 8113mn ~~Qn 152)9rlr~ 11407212

ToInI1936 bull bullbullbullbullbull _ - 21111442 OO~~~ li~ - IsotVJr711-134M4CJ ~S99 ----Z-rrll 182W9(~ 1371~~ 1~te]1935 ~ bullbullbullbullbullbullbullbull bullbullbullbullbullbull bull __bull 270731 ~_lt)H 1~Iilgt ]iBrli~ 2025231- -14gt64C3 2IJ 1~OH4iS j384o~~ti

~[=~_ -------~ - - I~ ~~I=-~~ ~~~ -f 7 8i8middot 3ii3251 Zl 200 bullbull j fi2 12 -~--i~iJiJfj

TOTALS FOR SlAIIS COlPRIRJNG 1gt10111 TFUN OXE COJTECIO_c JlSTRlCl

POYld

24] j

Numb ~ 10

823If 5Ii 00247800

mb ---iiii37tshy

12_ 1O~

27 lnil

~

--5i1427900-25400 shy

Nm~

2C000

-

Nu ~ ) I M 00 9 Otl ~S2_ ~(

545poundlt((1 I 001

4Q1 15 MQ 7(~ 1~7 2i

CIjforh bullbullbullbullbullbullbullNew yrk Ohl bullbullbullbull ____ ___ Pnnsylvaoia

_ bullbullbullbullbull

bullbullbullbullbullbull_

Iculld

9 O~~ 1 l1~

1140

POllIlt

lOlOQ

1Cl~a wero alo rem~1 fwm Iorle awu~ pa)men I M Iat ll loll~~-(oj lor pIrSoo~1 COllSUmp(mO ao~ e]l(rnnonla] pUrlllt forI Celllorol~ 101 Cl~ars (b) lltr me e lea 510 VillPoie JOflOO d~

NQn-The nnm]wr oacl in l in are hhdt in Iablo lS A ver~c 1U3nlily of 1 (~baoc lJgt~(ll~ 1~O trual1(i~rs ~ ~Ol~n~

~- --~ ~middotmiddotP

-oj

--- ---

TABLE 22-CigareUes weighiTig TID m(lre llmTl pounds pfIT Ihol~saTld Number of fadorie8 opcraud quantity of tobaoco used number of 6gareltc~ ~ manufactured an hand at COllllncnccm01l1 aTid rlosr of Ylar remQvwi for czport and Iar-paid calendar year 1936 by colletion distrid8 and ~ by Stales

Dr~tRIff

Ft Californla_bullbull Sixth Clilornia ___ CerUrul bullbull Florw ______ Fit minoibull__ KlLlCJ~middot_ bullbull J-l ~hlSctts_ _ shyM Ichj~D __ bullbullbullbullbull First )Ii~ol ___ Fiflh New Jy__ Firat r-o York bullbullbull _ oou~ Ne~ Yor~ bullbull Third Now Y~rk_

Fourt~outh 1 ~ w York

Nortb CarQlina _ Ft l-nmylvaQlo_ Tol(tb Penuylmiddot

vauls ___ _bullbullbullbull Twentythi-d Pounshyyl~nI3

Vgiuia _shyTotal 193~_ futal In_ - -shy

10 _ shyn~a~_ shy

StATE

Calilornla_ bullbull _ ~ew York -----__ Prmnsylvania ----

Clgnre1l wolBhinB pot more then 3 pounrls per lhouBSndTobs ueclNumberoffRClOrlltl 1

Removed VeloM[n busimiddot Slt1tep- slenP11 d ~ Unlernmiddot Onhenduttln~ On hanrlOpeneu S~llmed MrlllfacturedClosl J~t Jen I 1936 Jan I 1937Jo 1 snd elil shym

I For oxpo-l TEIX-peidroo 1~3i ping~ - tion durin~ Ig3G

Poftl NflmllePoud Numb NumberNumb NumbPOld I 15~ 2~ 7 lilli S~ ~jS ~3~ 3 2(j9 7703 5~z 31H 7Z3 1ampB~50 212927000 3313 4H 900 tl ~IO 3l1 72bull (30 2~151 102 2M~ IMOlO

bull -- shy m 2HO -00 __ __ _-shy 5~00 lG20__ --_ _shy 5400----_ - --- shy--_ ------ shybull __ 828 1gt36~ 880 ~2 3 48middotbull fl- Q3~ 6067511 6l2 -- - -- _--~ ~ 8QO t SO~ middot1140 -~8138 700 -30832830 bull 7 QS7 546 91910 11319~O~22~19036 705 1147I5ZS700 no 55amp 500 331l1~1200

_ 521516400 7 7~~320 713725 7 23r 410100000 2170021 bull bull -- _shy -- _-shy lU~ 51ni~00 ~057 320 I~W~$~~Ug 778220 _-_ __ 7 ~JO ~oo Ig d7~ 18__---_shy 18 amp50 83600 )80600 --- -i-10-440- 5221 (1(1 bull

bull

24472m 13 117 195 20914 G ~18 of 70 0 8B 582 120156810 41180 15213100 10 itl 74a 00 W 7~ CW R pj5 10000 M )JO 1626015735bull 183526middot 1 312 middotO~ 018 4J~ ~1~ ill] 28~ 160 l~56790 77 500 rl ~8r il~ 1 [lt57 12909 15 3~ 6 SOJ 370 13~ ~2 313l92 21000 01gt10010 19 9tfi 73 17 (OJ-_shy 1100 shy 57500 1728000

H

H

bull bull

M

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71~00JFilth Kew JersCl _bullbull __ ______ 615 000 l~ 122 100 l6~1lOO

Firgtt Now Y ork __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lO OCJO 10001 Booo( Ne- York_ bullbullbull __ --5ocil middotmiddotmiddotmiddotmiddotWOOl____________ bullbull 1]0990 Ul WI)

24000 bull _ 24000 jorth Cnlonna_ _ __ Third New YorL __ _bullbullbullbullbull

21720 no 189550 470 1831813710 4~7620 S99i1(8oo Irst I eUDylvampma bullbull 3 ~20 00l 62800700 55635700 150 OJ 10 4~10 000

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TotaL __bull _bull_ 217S9172lJ1 (2-tO~9300 6 1~0 3Ja 9S0 1701 GlO I 33587Q000

CIGARETTE PPER nOOKS

CIGARETTE nBls Numlgtltr -I

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POllndNumb Number Numbtr Numb Pond

__________ bull

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JD bull __Second Tons_ (1 0 J 0 ------- ---_ ~---- -~--------Villlinb bullbullbull _ 31~ 1~9 13~ 31l 799425 13011514 2819rs 287 117577647 _ lWOlf

W ~hlon _ I ~ I 0 ----2iiiii68tmiddot _- 1 010 l 19 il))12 3 r ~West Vir~inia_ lR77 1877 Wiconsin _ no 12 53 23wml 3~n _ C-~lcCC

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lOT1S FOIl STATES CW-lRl~[-( MORE TIHN ONE COLLECTION DISTRICT

sun NUmlINmbIlbrrINlImor Po~d l~d I PoUIIu Pomd I PmM Pou7ld Pound Pound I PoundCliIornia_ bullbull __ bullbull Hi J (1 17 772 - -- - - 72Illinois bullbull __ bullbull _ _ 2( 0 2 Zl 3((0 --------i58middot -- 000 2511 ----i88U 4 JO JlllourL bullbullbullbullbullbull bull 16 t 14 16Hm 3W3 1 11l~ Oil-lKew York bull _______ In) I~ 2 l~j t~BA9ijh- l9d7 213637 5349204 9 (100 W( 4 If ~ Cj~ 2r1Ohio bull bull 82 W t7 3al 2045 52175 21)558428 lB621 178 24~ U 715 295 Ponnsy)middotania 202 12 J-4 18U 7ll 172 279B19 34 ~18 70R 2522lt) r1 40 ~j i105 ~2f) _Texas__ bull bullbullbullbull _ 2 0 II Z fJltI~ __ bull __ ~~~~~~~_I 3O5M ~ J658i

S1II-IARY (j~ LEAP TOTHCCO RECEIVED FROM FARMERS DliRlKO CALF-ltDATl YEAR lroe BY DEA LERS IN LEAF T(JDACCO CIOAn MANUP ACmiddot TUHEIlS AND TOllACCO MANUFACTURERS

January February I Mlrch April

Pd 82 013 IJ~(

197252Z201

1ound iIU2470

7186 41354

POknd Gil 7M 116

[2 ~7

131240

PIlund1 19 36Y 827

11840 ~ 98

182 981 012 71121015

60 M9 ~IS W)81(~l

May

Pound J)t~ Ior - __---- 11820209 Ci~_ bullbull___ shy 70780Tolneco 25151

Total_ 922 i~U

Juno July Augus( September OCUlber Novemher December loIal

Pound 5205008

5 71)3 01550

Pmdl 9617022

5 n~2

5l 32

POllnd 14U 50~ 54middot

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42 li86

Pound 220 2~4 lliO

184813 14SI)I

POllndbull 11~ 201 rm

18 477 128 ~7~

Pound 15~ 4UI 047

8205 liS ~O

Pound 1175 GUS 2Bf

41092 Gf-llOO

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40 ~2 bull~l l71 jf( tOU 220433 12~ 11~ 400 442 156m32m I 17G 7113 115

In addlhon (0 lho ~IIHnll(c NCCVOU lrom Jarme- lIS shou abave dlrs m Ibullbull r lobacC() CL~ mSDl1(turers and

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77-5Z77 _2 T

TABLE 33-LeaJ ob(lcro imported by cigar manllJaluTcr~ trgtbacCQ mOfl1JjaduTeT8 and dealers in waf tobacto calendar ycar 19S(J by ClJllcdioTl di~tricl and bv Statu

bull

UnSlemmed I~BI Imporld lIy_ Stemmed 11 Imported by- BernI lobo Illlported byshy

lobaC((l Tobaceo Cigar manmiddot I Tfllnle III Clear ~n1 Cigar man-Dl inmnnut TOlampl ~ lIII1Iluloemiddot TaLIII monnl~ TOlamplullurc uJsctnrers ufaClu~SLu tarelll (ure

bUHHT lJs TVund P(d TVuftdl lgtOnd TVuftdl ]0lt1 Po ndI PrgtoM lound

Firsl Californio__ _bullbullbullbullbullbullbullbull __ bullbullbullbull 2 G30 536 tOO 1 US MOo 178 Z1 12~ 284 21 tM Ill 027 lOO 311 60~ ~ EixlbCnlilornio JeW 170 H6 17610 U11 6i3 bull 1lOU4 1111 0l3 JSll4 COnnt1CUI bullbullbullbullbullbull bullbull 3S120 35ol 3amp480 213l 39Il 2$31 bullbullbullbullbullbullbullbull ag~ Jg~ Dcln-lIlc bull bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull H0Il7 bullbullbullbullbullbullbullbullbullbullbullbull H0l7 _ bullbull bullbull _ _bullbull _bullbullbull__ bull __ bull bull __

b=~-_ __ ~~~~~_ 1(H3~~ ~~~~~ 13J7[~ 49g~ S71lrJ S931lG --lQl4~ 632600 314559 9t7lJS9 middotjtlJlinols 20203 14502 oM 31l31H 70l8l iiiigt - - 10191gt8 middot---middotiiM7middot ---iliwi ----middot-34643 Fi~hlh illinois_ bullbullbullbullbullbull bullbull 1Z _ __ bullbull bull 12 bullbull __ _ 1 bullbull __ 1 U bull bull bullbull 11 IndIana bull bullbullbull 21106 159691 162147 mIO l99IOS 170702 bullbullbullbullbullbullbullbull 170702 Kenlucky bullbullbullbullbull _ I GOO 41 277 4100 16lllr24 6611 Iraquogt __ __ 69H bullbull 61330 51330 loui~na __ bull _ __ 11400 bullbullbullbull __ bullbullbull _ 18400 Slll8 bullbullbullbullbull_ 86lG8 47937 bullbull bullbull bullbull 47937 Maryland_ _ 12001gt _ 12001gt 1354 902 _ 10426 bull bull __ _ 2M6 2M6 MlIamplIlchusetts _ _ 2l~13 212211 i207 M24G 87722 123579 __ bull 211301 00038 162462 242500

N~ri~uC _~_ 6~ I~~~i m 7CH943 ]2612t 831004 646 _ ~4S Sixth Mlsltouri _ __ 17 17 bullbull--- middot2800middot -- --52 iiiii- -- ---- -T - ---- --7 )Iontana bull bull _ _ bullbull __ __ bull bull __ bullbull bullbull 67 r7

--2iil~- ---- ---- --2i81~yen~~~~~~)J~~~~~ 1294~ __ bull 1294~~ 13~ 222i~~ _ 222~~ 124011 bullbull -middot0-047 130658 IhJwJcr~y _ 2174726 361gt4$4 2730210 ~W65(j7 374441 7N 31JJ0767 233501 M497 25SOORIlTIlmiddotcYork - _____ 3M SSI 3m 4481 3275 122 1397 10$ ll~ 1172 ~oN1odNewYork bull __ __ ~ _ 2ooolGO ~7Pll 1l734 ~050035 ~743ii5i- 30l23 263 4782437 II m 1 WS GSr I 515 057 TbirdNwYnrk _~~_ 241i01(~ 21411 bullbullbullbullbullbullbull 2f76()A 2581083 69438 bullbullbull __ bullbull 2651121 SotH 1012102 1092 436 10utbullbullothNcYork__ ~74 1730 10213 66048 Ii 473 70521 lstO bullbullbullbullbullbullbullbullbullbull 18WTeotYJlrsttew York bullbullbullbull _ bull bull_ ---iil nl _ ___ _ __ _-_ __ 7~1 _ 731onlgt Carollna __ __ 210175 4117121~ bullbull __ 2S811J~~~ 243958 bullbull __ bull __ __ 213918 212n 2125li(0)o0__ _- _bullbullbull __ 112r24 _bullbullbullbullbullbull _ 1l2~24 ]i919 2070 bull bull bull 17880 j~~~i~middot 126818middotmiddotIonth 0hio _ bullbull 1~1l78 _bullbull _ 8~7 1680~ 1376100 bull __ la7r IUD no h72 H02 74501 r~ht bullbullnlh Ohlo bullbullbullbull __ bull bull __ _bullbull_ __ bullbull __ _bull bullbull __ 1O611 bullbull _____ 10611

n8~1 bullbullbullbull nRm fit rnnsY]Y3Dn_ bull __ MI 62i I 141 27~ __________ 1 744 S9I 5 318 507 621 025 bull _ 5 0~3 r22 2~2 ln2 427800 lillOI98Iwlrth Pentlyl-nnla bull_ bullbull bull 227 Zl7 bullbull bullbull 19310 bull bullbull bull 19310 81~ __ 812 T-olltymiddotthird Ionnsyhmiddotanlo __ _ _ - bullbull _ bullbullbullbull bullbullbullbull _ __ _ 2023 2028Ilhl Llaod __ bullbullbullbull bullbull __ bull bull_ H 113 1M __ __ _ bullbull _ bull bull __ bullbull 0 51

U~j~~~-iolis3~~ ~ ~middotI~ii~~ 12 I~~ ~~ 9iili798 ~ d lJ7~ ~ ~ -~~gn

~=~~ I-middotcmiddotmiddotCmiddot7middotmiddot~i~middotOoo~middot~middotmiddot+cc=_Cmiddot~~~+middotc-omiddot middotc-OmiddotmiddotcmiddotOmiddotmiddotcmiddotOmiddotlc--~c~~-I-middotmiddotmiddotcmiddot middot~i~~i~C Imiddot-middotomiddotmiddotmiddot~i icic~~cmiddotlocooc C 1- ---32669 -- ii003- --- ----743- --- middoti2ii ToW 1000bull bull 43 gW amp35 9721 1l8 4amp1roo ~IOO BOO 19Jl~ 7~5 301157 llO 150 nOH3S2 2 257 076 4243 5lY 6 501 I~

Tolal 1135__bullbull bullbull _ 4B0llG S1gt2 1066-I2G7 IOOB 4jl 59769291 10170lIUi 4 014 21S 3ill557 44 SGI ill 6021946 6 184874 ll 100 820

3004270 1l-I13110 40051D~

TOTALS FOn 8TAT~S COMIllJ8JlO MORE THAN ONE COLJECTlON DISTRIC1

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TABLE 35-Numbcr of each claBB of 8pecial-Iax poyeT8 purchasino special-tal sk1mpl cOlennI Ihe fiscal year 1937 or portion thereof under I-

the vaTiou~ ann1ial Talcs by collection distriots and Statcs--Contjnued ~

Collection JisriclB or S([

Indiana bullbullbullbullIowa bullbull Kansas __ bull Kentucky bull _ Louisiana __ __ bull __ bullbull _ Malne bullbull __ Maryland (Slale)_bull _ Massschutts_ bull Michlgan __ bull __ bull Minnesota________ MississippI bull__ bull__

sect

--shy

~

bull __ 3 8 3 10

___ _ 3 14 6 31

l~

8 _

~ 275 1179 1252 2 r)5 ~ 8~1

1~5 4408 7 B79

11379 4000 1510

Distilled ~pirils

---0--------shy

bull

--shy

1S91

--shy -shy

-~- 9

Wines

--shy --shy

87

1~ 00

-----shy

H

bullbull _

--shy ---shy

2510 5 (B7 7M9 ~ B93 240~ 2 ~ S8 3141 1 006 927r

mlOl 2050

-----shy

MH 498

LIB 2080

---shy

8495 7042 0510 8175 75SG 2715 ew12no

113982 WOOI 3860

============ = === jtM1S8lurJ_____________ 2 4 ~ 50 31(0 308 bullbullbull 15 204 4202 1012 8989 Bidh MlssourL bullbullbullbullbullbullbullbullbullbull_ 3 2 (]4 2411 bullbullbullbull 6 201 3300 _ 77 GlM

-~ -------~------------ --- ---~ ---~-SlllteofMlssourJ _ 2 114 5601 _ 20S bullbullbullbullbull bullbull _i 21 tOO 7502 bull__ 11Zl1 15153

Montano_ bullbull __ _ 1 bullbullbullbull 1 7~1 4 bullbullbullbullbull- _ bullbullbullbullbullbullbullbullbullbull 679 H 2578 Nebrkbullbullbullbullbullbullbullbullbullbull_bullbullbull 1 ~82 42 bullbullbullbull _bullbullbullbullbullbullbullbullbullbull bull 24S0 6 4136 Neveda bullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbullbullbull _ 821 bullbull _ 33 bullbull bullbullbullbullbull 259 bullbullbullbull 3 I 172 ~ow Hampshire bullbull 1270 _151 bull_ 28 bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbull _ 1493

Firs Nell Jersey _ ======----------============ 3278 bull _____ _ I _ 162 bullbull _bullbullbull ~ Or3 Fifth New Jerseybullbullbullbull 10008 4 bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ lU2~

8t(e of New Jerey I 17 14 162 13280 bullbullbull bullbullbull 4 bullbullbullbullbullbull _ I bullbullbull ____ 18 352 ~II __ bullbull __ 1071 15487

New Mexicobullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~I 1 1 sal J014 _ __ bullbullbullbull 1 _ 1 - 1 I t~ M bullbull _ 1 1511 1

26080

]~ 168 2493 7001 132~2 ~031 1261

231

14IJ

10578M2 bullbull_

g045 834

3177 6773 2220 3Ul

25004737

25 bullbullbullbullbullbullbull

20 bullbullbullbullbull

H

580S 1HI 3440 6 H2 2001 4 0~7

H

bull

H

bull

bull

SlM of Ohlo_

-shy -----~--------shy--shy --shy-shy --shy-shy-shy-shy------shy ---shy-shy - --~ ---shy~1l~oIN~w yorkbullbull

=== 77 ~ bullorgt6 bullbullbullbullbullbullbullbull amp1 _bullbull _ bullbullbullbullbullbullbullbullbullbullbull _ === 97 199l 2 20 58~7 --bullbullbullbullbullbullbullbullbull - 2 33 1007 5G bullbullbullbullbull _ _ _ l30 11J2 bullbull __ bullbull 3 2873

================== First Ohio bullbullbullbullbullbullbull __ 3 r~nth Ohio_ bullbullbull _ bullbullbullbullbull leenth Ohlo_bullbullbullbullbullbullbullbullbullbull_bullbull Eighteenth Ohio

First Xe York __ bullbull _ Sooond New York __ Third Kew York__ __ __ bullbullbullbull Faurtoltnlh ~w York_ bull _ middotrlleIltymiddotOt middotW york_bullbullbullbullbullbull bullbullbull Iwenlymiddoteighth Kew yorkbullbullbull

Iortll Cnrolina 1orth Dakota

================== gklahom~__ bull bullbullbullbullbull _____ 14 2033 bull _bullbullbull _ bullbullbullbullbullbull bullbullbullbull 2 1~3 2742 bullbullbull 24 4948

rCfon __ bullbullbullbullbullbull_ bull _ 100 2521 27 _bullbullbullbullbullbull __ bull ~ 600 27OS bull_ 495575

FlrstPonnsylvnl __ bullbullbullbullbullbullbull_ 6 =2 II 29 7770 bullbullbullbullbull _ 8 bullbullbullbullbullbullbull _ bullbull _ _ __ _ 45 509 4821 bullbull_ 48 13614 lwelrth Pennsylvnibullbullbull bullbullbullbull 1 bullbullbullbullbull _ 122 3442 6 bullbull _bullbull _ bullbullbullbull bullbullbullbull 37 224 2991 111 0940 Twelltrmiddotthird Pennylvnnl_ bullbull ~ ~ ~ __~ - _~ __~~ __~ 789_ ~ ~_ ~

8tleof Penusy]vani 5 20 6((l 17981 bullbullbullbullbull 20 _ _ bullbullbullbull 119 15GB 11001 485 32465 ==== ==----------========--=

Rhode Ilnc 2 41 1 001 2()-j 6 29 104 40 2321 SouthColina_ __ bullbull_bullbull __ bullbullbull 38 Imo --shy bullbullbullbullbullbullbullbull 257 bull 77 3287 100 5305

~~~~~E~~~ ----------- i~ k~ ~~ - J m lt lil~ i ~ ~~b

r~~~J~E~iis -----shy -----shy -- 106 77 _bullbullbull _ bullbull ~ bullbull _ bullbullbullbull _ 7 500 4872 ~~ 56 13048 ______ bull ____ 81 37~8_ bullbullbullbullbullbullbull __ bullbull bullbullbullbullbullbullbullbullbullbullbullbull 3 Illil 2936 bullbullbullbullbull 66007

Utah~t~tc~Tex-shy __ ~~~ shy 1~ - 11~ ~~ ~~ ~~~ ~~~ I ~ - 7~ ~ -~ - ~~ fri~middotmiddotmiddot- - -j I ~ U~~ ~ ~ -shy ----shy 4 1~1 4~~~ 1~ ~~~~ WlShln~ton I 5 67 ~932 -middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot3 21 --2middot 11 295 271G il 8 on West VJrglnl bullbullbullbullbull 2 bull bullbullbullbullbullbull I 53~ 4 bullbull _bullbullbullbullbull _ bullbullbull 3 170 4002 3~ 720 Wlconslll__ 5 157 13489 4 602 bullbull bull 93 1003 3471 3 1176 20 OO~ Wyoming_ bullbullbullbullbullbullbullbullbullbull_ 6 SOl I~ __ bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbull bull 3 00 J28 4 71~

Totl _ _ 57 273 middot160 6612 259amp10 101 7182 20 12 33 846 7 147 138131177834 II 13850 481716

Non Lquor dealer 8(imps also cover tho sales of WlnCS and felmonlod mll1t jjluora

TABLE 35--Number oj coch dass oj sxcial-w plycr8 purchasing spedal-IGz flamp8 cQtering the ji8cot year 1987 ar pGrtion Ihereaj under the variou8 annual rate8 by collection dislricl6 alld Blate8-Conynued

__ Ole~(DlBrine- II - - _ I NcotC INtlonl Pucshy~~--o~-Cc~---~~ A~ul- Proooss Ml~cd rus Act

TotEl1I I IIOrAlltlr or reno Bour

ber orMlWUmiddotCollectIon dJtriClJI UJII SIA ~~ ~~~ ~t ~1~~ ~~~ ~~~~ i~t~ 1gt~u ~~l~e- RmJl Practlmiddot ~~r ~~ r~l~~~~ De~ nummiddot

~ lU col In col In un In unmiddot ture foc- 0 lure deaJeto dealers touors 11rol lories Qr 01lurersorcd red cI~d c~lored $000 lurers JIllllters etc $12 $3 $1 aClOns etc Illtrt~gt $200m ~ $i8 ~OOmiddot $SD ~12 ~i $1 $1 ~-1-middot- __ __

~labmbullbull __ bullbullbullbullbullbullbullbullbullbull bullbullbull _ _bullbullbullbull 33 _2f2lt 1 26 _ 740 1189 9 bullbullbullbullbullbullbullbull bullbullbullbullbullbullbull p51e Alka__ bull _ bullbullbullbullbullbull _bullbull_ _ bullbullbullbullbull ___ - 2 __ _ bullbull bullbullbullbullbullbullbullbull _20 49 bullbullbullbullbullbullbullbull _bullbull bullbullbullbullbull ~74 Aritonbull _ ___ ~ 7 72~ _ _ 6199 --~_-469- 24 bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull_ l3~8 Arkansas__ __ bullbullbullbullbullbullbullbullbull _ __ bullbull _ bullbull __ _ 21 i 1m bullbullbullbullbullbullbullbull bullbull_ bullbull bullbullbullbullbullbullbullbull lD I)S lli~1 172 __ bullbull _bullbull ~g42

Plfsl ClIfmlbullbullbullbullbullbull 5 __c __ _ -- _ 2 4U84 -_e_ __ - - I -- 5 - -~3~middot _1425 _ 56li _- W ~ bullbullbullbull _ ~~ 30142

SIIlh ~1~~Oi~~ij~~~~~~ _ ~~ l~~~~ - ~~ ~ ~ f I~~ _l~~~~ -l~ ~ ~~~ Cq1arndo_ bullbull_ __ bullbullbullbullbull I _I H 2JI~ __ bullbullbullbull _ 2Y ~75 1~77~ li2 ---0 _ 81~7 Cnn~ctlt __ _ ~ )JI~ 2 20 800 221~ 1lJ Q 13129 lfigtlaw bullbullbullbull ~ _ bull ~ inl ___ 94 31 61 bullbullbullbullbullbullbull bullbullbullbullbullbullbull 14middot14 nlSlrielofColumhl __ bullbullbullbull_bullbullbullbullbullbull _ 8 ~ ~~~ ---i-middotii -320 131~ S_ _ 5J28 Florid bullbullbullbullbull _ 51 3810 __ _ _ _ ~O- 809 18W 10 WW (Ieorgi bull bull _ _ bl 3257 l I ~a Q59 2D 4D 7 _ _bullbullbullbullbullbull _ 13873 Hawali bullbullbull _ _bullbullbullbullbullbullbull _ _ _ bull _ 3 84 2 8 IS ~03 pound9 _ _ 13151

~~~O~-lill~L~~ ~ -~----~- ~ ~ 54 8~ _~~~ - l ~ 2~~~ ~~ 4 _~ 4~i EighthlUJnolg__bullbullbullbullbullbullbullbullbull __ ___ 2 1 bullbull 1 71 73iO bull_ ~___ 3 29 D ~~~O 130 bullbullbull __ _ bull bull __ 1~~67

]~~in~_ato~c~~l~~~~~~ I _~ __ ~ _ middotI~ l~~ =- ~~~ I~ ~~~ l~~~ ~~~ ~ ~ =-~~ 1ro~-~- __ bullbullbullbullbullbullbullbullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot4middotmiddotmiddotmiddotmiddotmiddot- ~~ ~~X --- ~ ~ ~~ ~~ lli 2~~ -j ~~~~

c Kenucky_ _ bullbullbullbullbull 20 37B~ bullbullbullbullbullbull bullbullbullbullbullbullbull 2 -n 832 2083 ]65 _ bullbullbullbullbullbull J5694 rUlShTlabull bull __ __ bullbullbull bull_ bullbullbullbullbullbull 30 261 1 l2 2202 2046 4 3 _bullbull __ 15072 1I1hIDe __ bullbull 20 1~W I B 3~2 110 211 6473 Moryland(Stte) __ _ --- bull j 33 23 3271 8 21 702 2415 32~ j- 15408 middotIgtfl5ll~chuwtt bullbull bullbullbullbullbull __ bullbullbullbullbullbullbull _ ~7 4563 g 4 2177 U815 193 26319 Michigan _bullbullbullbullbullbull_ lH 11838 11 70 2123 ~~~I 274 1 _bullbullbullbullbullbullbullbullbull_ 44375 Minnoseta __ 1_bullbullbullbullbull_ bullbullbullbullbull_ 27 2144 bullbullbull 1 2 23 11~4 291fj 2~ _bullbullbullbullbull __ bullbull _ 22278

~~i~f~~middotri__ 1 - ~ ltmiddotmiddotmiddotmiddot1 ~~ ~ ~~~I ~l~~ ~ ---- 1~ SiKlnMlwuri __ _ 1 =____~ 4-1)0 == __--2~~~~ ___==~~

~Ilt 01 Miswuri bull _ ~I--- 8 I~ 841gt1 bullbull __ _ ~ __ ____ 13 I 5G 1876 5538 157 _~ __ bullbullbullbull __ ~ 313Df

Montana_ I 1~~~~hka~_~~ bull

I ~2

~ 849 I

bullbull 1-- zl 11 ~~ 1 ~1i I g Imiddotmiddotmiddot 3410

~~~~~~nnltj_ 1 )~_nn- - ~i~ m _~~~n m ~h~~d~~W~~~k- _ --____ l~ 4~ ---- - ~ ~~ 2g_ ij~~ ~ -- 1 ----- -r ~lM FourteethNcwY~k bullbullbullbullbull bullbullbull -bullbull~ - 26 3532 ---- bullbullbullbull - 3 18 104g 5l~ 17 2 bullbullbull__ 2 138J11 rwenlymiddotfirsINewYork bullbullbullbullbullbullbull bullbullbull 35 8307 ---------1 8 25 1f10 4HC 32 3 __ 22~1 Twnlty~ghthNewYork 348P ~ 20 492 11117 8f bullbullbullbullbullbullbullbullbullbullbullbullbullbull ll061 ____ - 2 S 18 895 2 870 l~ I 14 jj(If

Imiddottl Iew York_bullbull_bullbull _ bullbull bull bullbullbull I IZ8 132M 1--- ----1--- ------------- ---- ---------- shyNorlhCllroliUI____ ==----=--=-------===_____= 2 _ 33 128 ~ 21558 ~ __r_=-------- 6 12737

l~~i~la-- ~~ middot1 middot ~8 _ __ ------l ~~~ 2~g J5~ ~_ ___ J~~~ ~lhOhli-- -middot~middotmiddotmiddotmiddotmiddot--middotmiddotmiddot---1373m---- ---- ~--------~~44=== ElemthOJiiomiddot~---middotmiddot-middotmiddotmiddot - 1 bullbullbull __ bullbull _bullbullbull 24 8211 bullbullbullbull _bullbullbullbullbull 3 17 J7i 1508 98 bullbullbullbullbullbullbullbullbull---bullbullbullbull _ 1l~i9 ElhlbOmiddot--middotmiddotmiddotmiddotmiddotmiddot--middotmiddotmiddotmiddot middotbullmiddotmiddot 1 __ _bullbull _ bullbullbullbullbull _ 3238W_ 4 Z2 3 _ _1 1 902

g r-II hlobullbull_ ~~ ~m2 --- bullbullbull - ---- 10 1663 Ill _bullbullbullbull _ bullbullbull _ __ bullbullbullbullbull _ 9a28

~E~imiddotmiddot~bull~ j -~ ~ m ~ ~ ~J bullbullbullbullbullbullbullbullbullbullbullbull ~1~ Twellt~PcnDyIVlln1A bullbullbullbull __ bullbullbullbull bullbullbullbull bullbullbull 2 au bullbullbullbullbullbullbullbullbullbull 21 6_ 2548 a7~ 4~ 1 I 23~ Twentlmiddotthlf~Js)middotIla 1 13 2125 bullbullbull 1 - 13 091 1137 5 - bullbullbull 9963

Siale elloonsylaIli__ ---=-----~ f 078 =- =-=------ ____~ ~~ ____ =------- ~I Rhode Island = = --== = ~ ------- ------- __ 00 I~ J2 785 ___0 _ 1 54 001 SouthColin __ bull 1 middotmiddotmiddot I I ~t ~ - I 7 ~ ~--n-~ ----=-=-=- _ 4G83

l~h~~~~_~ _ _ _ -- -51 ~ ~ -~ - J_~~ m~ ~ j J~i snd Ttol8 __ bullbullbullbullbull _bullbullbullbullbull bullbull ------2middot --- ---- ~~ l~~ __ Cbullbull __ bullbullbullbullbullbull T 2 2Ii 1270 2 7M ~ ---__ =----- -- 21 400

SIM IT ---=------___-= --- 1 ~l 1181 3626 31S __ _bullbullbull _bullbullbullbullbull _ 163J5

~~~J~~~i~~~~~ m~ ~~~gt J j~ ~~~~~~~ ~~~ ~ __ ~~~ ~ ~~~ 3lii ~~i ~i0 = ~ -3i~ h~ton(Stat) bullbull bullbullbullbull bullbull bull 11 1 bullbull bull I 20 835 2 fOO 506 bull bullbullbullbullbull 1~ 837 est 1f~In _bull_ ___ bullbull- I ~21 ~ 233 7 bullbullbull 30 741 191Q 32 1 10812 Isoooln_ bull ~I_ 12 307 I s~ 83 gt00Wyoming ---bullbullbullbull 0 1 2 22 1270 3~OOI 136 ~omiddotmiddotmiddotmiddotmiddot1bullbull --------=-= bullbullbull 1346 13 no 2H bullbull __ _bullbullbullbull 1 24849

T~tal_ -----_ --- ---- 57 -jm 17i 5g1 I I I 5 1~~1 138G 55843115SUJ5 6~ m ---=-- 7 88~i

--- ---- ---- ---

---

---- ----

REPORT OF ~COILMISSJONER OFINTEn~AL IlEVENTJ124 ltBPOnT OE COMMISSIONER OF INTERNAL HEVEKUE 125

TBJE 3B-Produclion and wUhdrolLols -Of oleomargorine (colQred Ilnd IIncQlared) yeor ended June 30 1937by rrwntll8

TilILE 36-PnJvclirm ami 41lhaTOlVols of colore] oleomargarine year endedl Jtme SO 1987 by wlleclio1 dhliid~

OLEOMARGAHINE RENOVATEDmiddot BUTTER MIXED FLOUR ETC

147~

1311 71201

66(00 73

I~3~

7~

I ~24

1701

T~BLE 37-Produclion olld wUhdrawa18 of lmcolon] oleomolgnnt yrar ended June 30 1937 by collection diBtllds

DislJct On hand July 1

WM Prolt1ured

On hand June lO

ro 100( oraloyed

Withmiddot Withdrawn I dro-n

toxmiddotpaid foro~ port

TotEllbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull

First Oalifornla bull__ bullbullbullbullbullbullbullbull Sldh ClIlifornlabullbullbullbullbull_bullbullbullbullbull __ Coloradobullbullbull bullbullbull __ bullbullbullbullbullbullbull_bullbull First Illinois bull_bullbull __ bullbull bullbullbullbullbullbull Ei~hth IIllnols_ bullbullbullbullbullbull _bullbullbullbullbullbullbullbull Indiunubullbullbullbull __ bullbull bull__ bull __ _ Kansos_ __ bullbull bullbullbullbullbullbull __ bullbull _bullbullbull Maryland Michigan __ bullbullbullbullbullbullbull _bullbullbullbull __ __ MinnesotK__ bull bull__ _bullbull __ bull__ bullbullbull ltd Missouri bullbullbullbullbull __ bullbull __ bullbullbullbullbullbull Sixth MissourLbull __ bullbullbullbullbullbullbull __ Filth New 1ersoybull__ bullbullbull First Ohio __ bullbullbullbull __bullbullbullbull __ bullbullbullbullbullbullbullbull Tonth Ohio_bull _bullbullbullbull Elaenth Ohio_bullbullbull bullbullbull_ bullbullbull Oregon_ bullbullbullbullbull_ bullbullbullbullbullbullbullbullSecond Tas_ bullbullbullbullbull _bullbullbullbull _bullbull _bullbull __

PnM 168 sa ~13Ol2

l~ ~ll IH2Jll

101I0ll1M gOO lO511 JB496 JIl ~7~

~3 1l3ltjlgt5l 30 JOI

17((1 HIn5 62

15196_ 1173

69I3J

_1 3 311 r~5

Pocl Jl~r2

II ~O 46I I~t 2j

12 Ol~ CU4 ((7 7J3Ili~~07

R~77413

75~M

a6~~ ~~

~ 1 ~111-I 8 1105 36 2 001 14

ZJ 7~ ~5ao G~ ~z

1 B4JO n9 41 l~ 606 185906

~ST 50

1 )57 lil 01 3OOl 39077114

Pou~d

~7Olia 319 ~11

------ - -iii lG2m I20121ll1

2 010 ~61 7112

-- 1

_~~~I HH~ )761133 2l2 0136 2middotJm 17977

221035

000337394 19 fgt8ltj 74080

Pud~ I 1lldftcl 9 32 tZZO9 6 ll ~23 117 9 l179ampU I 12 ~J 0i 1111441 1 Jr ~9 1118 l l-l80063 4 7lIl~447

H ~44 tQG

A~kamp~ P ~971 Mol 3 21 QG 310

3Ot1-i 14d l IIi27IM 0 40 poundgt11 llgti 0 1 Elti-l ~I

~ ~ 5ZZ flOO

3 1 1Slti 715 872

TAlILE 39-B-U1TlTlQrl of prodlldion 07ldwiihdr(luaZ8 of o[eomoTrarlne (colored GOd meoland) yea14 ended Jvne 80 1Jpound8 10 1987

TABLE 40-lIfaler-ioZs used ln thf 1wnuJacIUTf of oZeomaryarine colored and uncolored) year ended JUlIfiSO 1937

Pld~ PdDsbu~ oiL bullbullbullbullbull _bullbullbullbullbull _bullbullbullbull ~ 17 188 787 Oleoallekbullbullbullbull bullbullbullbullbull bullbullbullbull_ bull l8~~ 788

bull Cooonut ojl bullbull _bullbull_ __ bullbullbull __ bullbull _bullbullbullbullbull 101 ~7~ 160 Ouri~middotbullbullbullbullbull _bullbullbull_bullbullbull _bullbullbullbullbull_bullbull_ 415~8Color _ bull _bull bullbull bullbullbullbull bullbullbullbullbullbull bullbullbullbull 18fo Palmoi __ bullbullbullbull __ bullbullbull bullbullbull ___ lf(l7ltj~3Corn IIbullbull bullbullbull __ bull bullbullbullbullbullbull_ I 326 Q32 PoImmiddotltccnloil bullbullbull bullbullbull bull 6lIgt~3-51 Co~lod oU __ bullbullbullbull __ bullbullbullbull bullbullbull __bullbull 13 on 802 PennutoiLbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ bull 3 7iU 002Don middotsd (J( tlyltCf1nebullbullbullbullbullbullbullbullbullbullbullbullbull_ I 194 ~w Leoihin_ _bullbullbullbullbullbull__ bullbull 25210 ~1~ -ole ___ 18 In ~gMilk_ bullbull _ __ bullbullbullbullbullbull 723G~oJl Soda (beno 00__ bullbullbullbull _bullbull_bullbullbullbullbull_ 10 ~)BNoutr31ltUd __ bullbull __ bullbullbullbullbull_ 201001 Soya bean oil bullbullbull_bullbullbull _bullbull _ bullbullbullbull_bullbull _ 2G 81 gtJ~Otool- __ bull bull _bull ___ bull 18OJ~a08 Otot loe bullbullbullbullbull __ bullbull _bullbull 325100ll Total_bullbullbullbullbullbullbullbullbullbullbullbullbull_bullbullbullbullbullbullbull ~ 012 ampl7 12

I I I WitbdrelltD

Wi~bmiddot Lot OrWithmiddot Iroo 01 tagt Qu handOn hand dmwn June 3JJuly 1 dra-n lor use of dProdlldDistrict lorexmiddot trtryelt1oxmiddotpaid United lUnW~ port States

PoPOlJnlt Ppundpnd Pound PundololtId~ ~Colorado _ bull bull bull __ __ 1710017577 3~

-_ __ _ tt llIlMil bull 3 577 417204 185 M2 101821 117700 Eig~th lUinats_____________ pound10 58 110 51 G4G tI 774 middotmiddotmiddotmiddoti24(Indian ____ 2030 05320

middotmiddotmiddotmiddotl-~i(1 -iMiamp1K8U~S__ bull __ 8805 00ZlG353 10641ll Mar~lnltl__ bullbull_ 7146 242 ~07 192 427 50000 Ftrst MiltOOurL __ __ ____ 1980 337 4~8 330398S a40 Sixlh Ml~(lUrL__ bull bullbull __ c- 442 --_ -----_ __00 Ft(rb N~w Jrse~middot _ ~O 182 ~63~12 337016 103 ow48 lBS FIrst 0 ho __ _ _ _ __ __0000Tenth Ohlo ____ 19460 74~7~ _bullbullbullbullbullbullbullbullbull 93300 middotmiddotmiddotmiddotmiddotmiddoti632middot ~Se~ndTMM__ ~I _~~ 264561_

7~O 000 e678Total bull 84 (03 1007200 I 673307 1i83~10

Oolod UlJ~oJored

Withmiddot drawlJMonth Withmiddot Wi~hmiddot I Wilhfree or Withmiddot0lt Lostdwn drawn erProduced lax [0 ordomiddot Produced dtawil vr demiddot taxmiddot for ex- lor amiddottromiddoteduse 01 Irareturai~paid POrt portUnited SI~IC

PoPQlIncl Pounlt POU1ld POlI1ld Poundbullbull _Pounda Pound Pond L~July ___ bull___ 151 38~ 4081b 80756 19738 37~ ll 5~7 12l 27 ~ampl 975 - August bullbullbullbullbullbull 250012 UI330middot480t 0gt5162 _---_ 30100670 30827GOseptemhe__ 202 ~2O ~7Q1Q 52 8e 5328 _ 33M085 32895401 - _shy Octoberbullbull _bullbullbull 660lf1 291 15 20~ 56 1M 3~ 468 018 35 Mr ~j2 N~mbe__ 18 13 59306 ~9 6311 0678462 U 018 ~13 33 743 6~G - ~ ~5 n~cmber 1GI974 e2556 2~ WS GI ~SO JIlGJ3 ~05 a7 Gil 140 - _ _ - shy ---M

I~J7 Jauuat ___ _ 68 (22lOa 8 18032 66800 - - 32332519 33 ~3 054 ---- I9a

~Fbrnrybullbullbullbull 179224 56768 72 ~64m232 20008256 29010819 shy ---- shyl~rol--- 160 o~ MS24 14318 6383a 1127 l~ 15~ 6583500537 ------Apil bullbullbullbullbull 02 ~OO14lt3064 W628 5699~ U20S 8J 33 8amp OW -----May_ bull _ ___ 12874l 05 QIIS 22218 61OH 28 6lfj TH-- 2l 794 780 JunaII07 002 43226 28 907 33010 27840 4J 27 5tJ4 478 shy

Totgt I Qf7 ~OO Sgtl6tO 740000m~07 6678 387 2W 0-3 JSB71582 00

Colorud Unoolorelt1

Wlbmiddot Withmiddot Man dra-uy~ WlIh_WiThmiddot With Withmiddotlrolt I free of dawndra drown1l11Produced tax I~r ProdllcCd lax lorlIJXshy momiddot lt0co use or use 01paid efltlrt D~id exportUllitd UniledSlalltgtj BIBlei

I pndo Pou1ld PQnd Pundo 1llund PMd pgd Pou1ldIg28 __ bull ___ 15 3M l8r 1230300S I 7111 5GB 1 GJ~ 620 2J~ ~48 101 2104119211 shy-middot5-548shy1~29 bullbullbullbullbullbull 16 ~05 863 ~ 112lOO12 698 ~~ ~Je8IS ~ 315 lilli lllil1 952 17CO1930bullbullbullbull __ 17102771 2 O~lI J~2 llf8H(13 734 64~ 3~2 lI1()~~l ~al 288 oS 8 73~ -- shy1U3L _____ 8846 ~5 5793 n 194 WI J ~a84rl 2f8 926 04~ nO3W M5 1i372 __ ----

11132_ 4636218 2000078 210 7(1(i 042 21O45l1pound78JO H --1933bullbull _ 2813 1U8 (i(JO021 l ~~gm ~7till 14 21G 229 G34 215 990 086 ---- lIH ____ bullbull 2689095 46~ 000 l MIl 1M (131005 240497599 ~40110 117 ---- lll35_bullbullbullbullbull 2004971 80l4~9 1408 S27 680921 350 ~15 555 350 113 8(J m _ shy1936bullbullbull__ 2771194 1i~7H~ 14714$1 781 2O~ 368004121 3GB IIE~ 799 -_- 1937 __ 1007206 673307 583010 740000 38207043 386 775 872 _ - shy _-_- 49 5Q2 687TotnL 75300 60 lB 204 gol3 ~7~8 528 2971no~OO 2~6989t170 20 amp13 1700

e bull [

0

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15_~

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[

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bull

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if

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bull _~J~F_

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bull bull bull amp

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i~

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tg Ji~~~~

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---- ----

--------

128 ItEPORT OJ COMMISSIQXER OF IXTERXAL REVENUE 129

REPORT OF CO)JMISSIOSER 01- lXTERXAL REYEUE

T_-llLE 47-tthyl alcohol lFilhdra1ampale llU-llllid and =-rlc 11 Sac8 fiuaZ ALCOHOL DISTILLED SPIRITS DEER ETC year 1987

(Proor Iilons]TAlJLE 45-ElhylllKQhlgtt Pruduction alld lhdrawllls by mQlllhll fiscal yeaT 1987

(Proor gallons) Tumiddotf wllhdtllCls

Taxpoidrotnl wli h For hooshy ~ I~wilh_Blato Ullddmwallt For lun pllil Gud For O~dmwlb BUltIltluod~umiJu sclcmllie BuLIlvi_ ~

~ slns

Californlo bull _ _ I G 270 853 S727GI 5 1110336 16003Colmado_ 60209 IP2tl2 H I49822 --ijsiii- _ _Dela -e _ _____________ 17 81~ _--------shy DI9IOO ZG400J 2(S1 bull _ Hawaii bull ~6 lo1~

Dlstrlot 01 Columblo __ 6~ lt020 6 399 ~o17 ~27lW8 _

luly bullbull _______ 17517065 136J2Q76127SOZ51 10622497 23022S Augt_ bull bull __ _ 171IIl8 3-12 I~ 2l~ 25 2528 Th 12 490 219 roo 214

IlIlnols bull _ _ 18 311 Il3J 11727046 6 317 ThO 1~tl5884 ~2l bull -_ bull 1~ 22811~ _500005 (IS 7oC

Septemberbullbullbullbull bullbullbullbull ___ 16592972 17 WO 716 23IOSfi2 153gt9~O Ziampamp~ IndianIL _ __ 22 ~13 m 21132684KanSllS bullbull bullbullbull _ 175316 ____ _ __ bull_ bull bull __ _175al~

Octot __bull bull no 0i6 SP5 21 470 3ll0 2 ~ 575 26 29 IS 2213W Keuucky__ bull 17 551 JIIJOO t 11~1 2gt1 __bull bull __ K oVOlllbor__ _bullbullbullbull _bullbullbull _ 211 1720ll5 2 fS ZIO J 215 J211 22 2l3 IgtS3 m MS jOulliaIs bullbull __ 12 JlI 632 710a1 lJol3770l1 OoIISlI 68SSO 5rDegtr __ bullbull __ bull ___ J9Il-lm 13J07362 331~375 19551500 240-154 MorYbnd _ bull __ ~ G5I1iS5 ~3amp2 21780617 170431 00255 bull bull __ __lllUluarf _ bull ___ 15 7ot S~ 1( 2~1 07~ 2 111 912 II 61 J 452 3iI6OO gt1ftssaohu~ttgt_ 7olS MI 2loolli5 4SGS223 12714 2Sll647 bull cbtUlllT _ _ _ __ _ 11571 W4 II amp75 1M ~ lXM 119 9 3bIl ~I 3l-l ~40 Michlgan____ 4lampM3 il82l5 _ sorlI Mtltch bull bull 1957114gt6 U76106I 21I2551~ IL~297i6 bOgt~7a Jl[innesota __ 15017 2764 (~ 730AprIL bullbull _ __ 16S2i1151 152116711 Z7-lO135 lZ29bS70 m6t llls3ourL ______ 580223 ~lIl72gt bull _ 61354 32114May __ 16ll3S~ 15Il-lSIOO 26S3563 1001197 2GZ310 ------4

1gt~ lerl) bullbullbullbull __ (0 lI36 mc 2M51211 3686188 mS24 51H~Jllnc __ _ bull --r 18 65 gt82 17 939 31S 2 391 152 1[ 1gt4803 362 763 Ne Yrl- bullbull _ __ bullbull 6 M1 933 1l~675 5393008 211WI L3OID 3 772O7J 40l1amp6iI 110147 114

2~6G8 _ _ _TOUlI____________ _ bullbull ZZ) lSI 2l8 I 21~ 2IO~J 3l 2b~ roo I 17932133 3006500 g~~_ 4 ~g ~ Penllltylooln____ n 11(12 US 530769 37972226 182036 37~248 26110Puc Rlco_ _______ I (II~nl _________ __ 3643JOj J02G _ bullbull 136amp]

L Indudln~ 11llGO(I prool ~Bllou~ lr~ICITCJ 10 de~ulutIng planl by ohol plsnls not IM-in~ bonltlltJ 1229 bull bull _W nsllllll(On bull_ __ I 22Il WeSI Vlrglnia 7lll41356 78005 2300117ampmiddot 1276 ~ _ __ W [sconin __ _ __ 302 673

D(lojU~S

J32l8 253~471 21138 ----------- ------TotaL __ 21 2~O 823 3Z~~650 17D~313 I71ll~70 1041528 1~3IM

P~rcenlago or tOlal willimiddot TADH 4Cgt-llhyl alcohol Planls on-d bonded IJirrCIW118e8 opelacd prodllc1irm

witllrawaI3 uJanhouBe l088os arid slocks rcmaiill in bOlulfd warehou~cs by dmals_ __ bull 1000

)or ~eMIUI1 For ol1or alion purflOsca

reJ-IreQ

WIllltruwnls

TotmiddotpnltlTOIoJ ProducUonMonh

States fiscal year 1937

Caillomln_ ____ ___________ _ 6110om 6 200 ~~ 11070 Colorndo __ __ _____ ___ ___ oo~ ~ Dolnmiddotnrn __ ___ ____________ _

--- -- -2i 20~- 17510

Dlslrlct of COlumbla__ ___ _ 1 bull

I -- 6gt7027 pound7~4~ __ Hawall ______ ___ ________ _ 4-0 2 405365 211gt6 IlIinol__ bullbullbull________ ____ 10001274 J8311039 46730 11l~lllUa__________________ ____ 10014600 ~~132211 G33J~ K n~ ___ ________ __ _____ bull bull l1~]IS ________ _17~ 31CKentucky__________ _____ ____ IT 551 10(14 )ulIo____ __________________ ---- -4shy -- ~ iwi iis 12341032 H767 M ~lkltl_ bull __ __ _ _________ 2G(l~a152 22 lLil Ijl 31006 M SlIcluIIli ___ _____________ 699387 74827511 1080)2bull2 ____ __ __ 4Q8573 2915 15017~iJ~~~~lQ o _____ __ ___ 680 22~MlssourL_bullbull _bullbull___ _ ___ __ N~w J~rsy __________ _ _ _ __ 417amp1004 40 Ul~ 288 1$M7 1lt0 York_ __ __________ _ ___ 6168011 51gtbull 131 10 S53 Ohlo_bull __ _________________ bull 4011 973 ~2l2 ro4 ~ 753

~~ - --iil~ro iin- ~3 M2 3M ~ 243~~~~~ii __ _ Puerto lIDO ___ ___________ ___ I 12 1S~ 4418421 I~TH

W hlnfIltlO ___ _ _________ = Im 17403 G52 23 CH 356W t fiolo __ __ ________ Wl$OOnlt1 __ bull ____ bullbull _ _ bullbull ___ _ 302 tS 362 673 ~ TOUlL _________ 223 181 Z2S 2152DS23 ~28 IQ-l~

1ltumhcr opuntl durinit ouy rot_of we r To Q]pulmenlalllon~In Delmrl d 1 in Kc- JampltlY

HemainlngKumbcr INumbor Wore-of ware_ in boudedI of plantgt Prol1uotion WltbdBWals O~SIUle bouses bullrcbou

Bted orgtermiddot

operated ~ Jllne 30

~~f ~I Prj 0011 Proo1ooU golltgtru (111

1~0 833 0amp O~ 01

1 Inoludlng bull_1 withdrawals 01t4911l plOOrlaquoDlons lor m6dnal usc GOl r43S lrool Jlillonl for bemge pnrPOS 19 proof 8ullou~ lor loolt llOOurlS 1110 proof galloJls lot Ib)~cJons precrlllon Btld CJOl prool gallo Cor Indusullll uoJ ThO$C omouu~ nre no SllO- BetmDtelY ltldor t1Upold iLbdmwlls

r S rooluOUl3 labibullbull ~

bull Tba perltlnla ~o nala6d to 100 becn~ the illtdn-sls lor mellLolnol beenlge ond olber nuthoriud PurtgtltgtCS in PUOtlO Rico llUQuU(nf Lo 03 PercenL Of (tie lOWl ltbdnlWllls oltc 1l0L abOwU S1e1WDUllr

TABLE 48--RtIo1l1 ahOlol Maferials uud jill prodlldian by kinds afid y Slates fiscal year 197

612 T9~ 10 7~2

--- --middot-ia36 If iG9

806800 5600914

-------_ _- Colilornm_ bull _ bullbull _ ~_~~_ 307 Dlslriol of Columbla__ ___ 144 3TD _bull _bull _ _

41284101 flawsu _ _bull __ _ _ __ bullbull __ bull __ _ bull _ 3 MIS 222 _ 3439Or4 Illinois__ bull bull __ ~428 500 101 1~1I ~13 10 laT 10 86~ 083 __ __ 19 ISO

MS rGJ I ndiolla _ bullbull __ bull 17 31 130 2 067 (08 44~ 0114 12 142 800 __12aU fan ------------------ 214383 Th2719 11561gt0 bI~IBl1 bull 39666

_ - - _ _shy OllLillllll l6 HiO illS 7400 622 I lOS 61i2 _ bull 527 lraquoO 16774

2 37~881 $5713 (O98~1m

1 m 780 ~[~1~r~mm-mi~~m~~l~t0illmt ii-i6(11263 Peuuylvoma ampI In 24-4 19I6200 Z02II230 276800 25446 __

I 631 ampl~

~3 300 ~~~~ ~~~~~~ ~~ ~Jn~r COlu 117 7172gs szOon ~ _ _ 107352

middot284~oI1 Tolll __ nn bullbull 202(310Ii6 1Q86713i 2I~HZi3 1l1143-JOO 41Z174--I~ lttl33V7

FortbOle plants In Ideh elbylBlcoholI a by-prodnct ollbe butyl pr ooll Ihoenlmod nmounw ltf matolrln1s allocoblo to Clllyl oloohol havo to Included F1amplltes do not lndudo tnaterlnlsd at expertmenUI plantbull

OUter mawlnh OthorM

0 bullbull

c= M s

1~~~~~1161 Po~~400 lo~~~ I Po4u _~~I~~

bull InchdhS 1~4OOO proor Ballon tr-lerrltlltl 10 dcn~urlng 1lonl by nlrohol plonls nor balog bonded Pineapple jui bull Diamall bull Elhl slllphawomllou bull 32CJlII pounds 01 sWeDt polat BQ30 pollnda 01 Bll0 Ilel POuDdIo or dry rood aod 17 pounds 01bull 1u ndoll~lon ~0871 roal flIons lost in LbullIl

bull lltgtltlltlllltlllnsl~ hotmiddotooo ~onded -reMsandquno Iltlcsln roCOvloS I~Ullt 0alCOho1 plnnts a-llIoll lal~f~io 1ll1 )ormOllLOd ]1uor bull Sulphao Ii uor bull Corn Igt CiderlrDgtlcr lt0 hooded warholl llO~ compulad Includes 4~~~~ poud 01 nB ~~6H8 Nun 01 barley ~~ Iound 111 rl and MAAU poundoloots

1IllIW _ _ ~ bull -ObullbulllIfiIoooI 1H-ridirf(y Hit- mg-~~~

131 130 REPORT OF COrIMISSIOXER OF INTERNAL REYENUF REPORT Oli -CO~n-Ilamp8JOXER OJ INTERNAL REVENUE

TABLE 49-Elhyl alcohol Production by kind8 of flar~rioIB used jiswl1Jeor 1987 TABLE 51-Denaturea uuohol- PraduttiOt bymonl8 fiscal yeor lOS

I QllInti~yusOO ltOhOI produccd

Sproiolly IMonth ~~~R~~l - Kln(1 of materlal

Pert+ntAmount ProollPlloolUna ~I 10191 WIe oaUm

lulybullbullbullbullbullbullbull bullbullbullbullbullbullbull 2059AllglLt __ __ bullbullbullbull_bullbull bullbullbullbullbullbullbull bullbull _bullbullbullbull _bullbullbullbullbullbullbullbull bullbull 1 015 188

Molasse~ bull bullbullbull bull 201 7ll2 Q13 169013295 nnGallons_ Septcmber_ bullbullbullbullbullbull bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull 2 H~ 764Fl hr1 sulphate _ 2~ 4112 67S bullbullbull __ do bullbull _ 33889083 15 18 (Jct~tbullbull bullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbull bullbull __ bull 7 893 3~O(] mill bull __ bull - _ bull 225 6n S~8 Poundsbullbullbullbullbullbull 18 MI 9~6 836 lmiddotevemherbullbullbull bullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbull __ 5556 990Pin8~ple juice bull __ bullbull 3 6(l8 222 Gallon bullbull 459726 D~oernber_ bull_bullbullbullbullbullbullbullbull _bullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbullbull __ bullbull 1 B3IltHOorn slrup _- bull __ bullbullbull bullbull __ - 2l H6 d~ _bull Jo991 Januo(ybullbull_bullbull bullbullbullbull bullbullbullbullbullbullbullbull bullbullbullbull _bullbullbullbull _ 66770ebull do bullbullbullbull -4 02~ () ~middotIary-_- _ _ 48~ 698~~~~~etied-liqiio~~~----- - it~~ bullbull _bullbulldo __ bullbullbullbull _ 2 9~5 () Mach_ bullbullbull __ bullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbull 260002MitlllNS - AprIL bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbull _ 623M olnsSlts bullbullbullbull ___ I1l 143

_ Tankagtebull bullbullbullbull bullbullbullbullbullbullbullbullbullbull 475 T ABIE 52 -CoifpItely denalured olcahol WitIdrawas blI fornuZa~ and by manlJis

do_ - 1-=== fiual year IBS7 J - Tol bullbullbullbullbullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 223l81227 m 00

IWloo gall - - - Addltlon1 amounts ult~ In CI)II1Nl1atl~n with alher mlt~b113 Included under Mixtures Includs 19180 pound pI diamsit

Le8S than 001 ot I ]Ifr~wt shy_ Includs n184 proof g~lon produod at~]lflltMDtaltlanl-sfrom mBwrials not llOwn

T BLE 50------lJenaturfd ulrohiJ(I PIoNS _op~ralfd prlJJudiol withdrlJwaZa and - 8tflCk~ (10 hand by Slflte8 fBJaIJjpoundOf 19fi7 __

IWlo ~~llol

- rnrollly dellllturd Bldally deMtured r~~1

Stale plae I opern Prodtlc With On haQd Produemiddot Wllllmiddot On hsud Blod I~ri ~rowals June 30 lIon drawJJ I funo30

J

Callfornis bullbullbull ~ middott 6 -4843SIl - 483-069 - 8 81~ 2 55llH3 ~ ~18 8 [2 P7 DelaWllre __ bullbullbullbullbullbullbull _ 1 10087 l()0ll7 __ _ bullbullbullbullbullbullbullbullbullbullbullbull _ DIstrict 01 Columhla l 35 m 5221 10344 571229 565 00l G2(OnawaiL __bullbullbullbullbullbullbullbullbull bull 1 195777 195485 5~6O i2l3IJ 5280 _ Inormation to the CDnlposlllnn and aJlrhorld me of thealt lormulas wiil he tOllnd in Ih appcn~j~ IlIlna bullbull __ bullbullbullbullbullbullbull 4 1009518 T 597bull 21 30919 2449285 2449541 31756 0 Hcsulatlow N(l 3 Fermulas lor CODple~ely and Specially Dennlmd Alcohol Trmry Deportment Indiana _bullbullbullbullbull _ ___ 2 1 667 778 l 663 587_ _ 5 264 9 (Hr 050 9025 655 l5 Jrl ULIeau oj 1dsllal AlclJhol IlS smended by Trcsury Decillions 1 10 4Mj ~621 ~[riG 1lnlt1 [ri8

Kanabullbullbull _ 1 bullbullbullbull __ _ bullbullbullbullbullbullbullbullbull 88amp2 88206 476 r Repenls a~ exCl 0 relum over w~hdrawals Kentucky __ bullbullbullbullbullbull _ 1 __ bullbullbullbullbullbullbullbullbullbull _ 511514 548626 27520 Loul~lana bullbullbullbullbull _5 -2160503 2215571 19415 3779144 --3755340 lJnl TABLE 53 -Specially denaund alpoundohal Wilhdrawole by leadin I farmulasmiddot ~ndMaryland __ bullbullbull 2 3081510 47312l 27651 104lt]8954 1O~06077 1l~TS6 Mlt-achott bullbullbullbullbullbullbull 2 -268418 394096 2l5290 2765820 2754512 22 lSI by months fiscal YN-r 1937 o(juneoLa __ bullbullbullbullbull _1 __ bull bull _1378 bullbullbullbullbullbullbullbull bull _ _ Newnrwy bullbull bullbullbullbullbullbull _7 _23-83686 middot2~11551 5832 184amp2038- -18~86129 60139 (Will gallonj NewYQrk bullbullbullbull 3 1388012 1559616 21272 1618115 _1621)725 fM2 1-enylvanis bullbullbullbull 4 60972lt11 1076546 516~~5 14219659 14174530 12f74 Puert HI __ bullbullbullbullbull_middot 2 836630 973538 ~52 9-17556 948030 5215 W-sTYir~inia bullbullbullbullbull 1 ~ K)I zo9511 4 12517747 12245655 r6U Wisconsin __ bullbullbullbullbullbull _ -1 __97556 __ middot_97556 ____ 78910middot 786S1 3247

+olal bullbullbullbullbull bullbullbullbullbullbull I-------amp5 2211837Bln~M-1~4 M7bullG5J 80084281 79581870 ~

1 Jnrl~Id In ~nnrurcd alcohol ar~i4~7~O x galIor of rlt~ ~nd IlyenI2j4 tax galion~ or QlheI 9plrlLli fnlnJeroo Ir~m dISliIJeribullbull lor detltUaUon

NtIIObltgt n[m ~ ~lJril~ ~ly~~rt 01 the yoar_ IDltl~ 1 dtnnltlring pionlt o[riled in conjunction -Ih an cItimoulal B1e~h~1 ~Iaul_

J

r Wlthnyen yeBc e~di iOOl~~__wfingtV~iJi-tt_~MiwisLWmiddote=ttill~i(limmtrntttrttil st

_bulldo_ bullbullbullbull __ Ms)bullbullbullbull 255 1921 9~1 6 51i 008middot8ulpbitelquor bullbullbullbull _______ J~OGOI~1 _____do bullbull0 )IJM 878226 744169~nr~ln bullbull __ _ bullbullbullbullbullbullbullbullbullbullbullbullbullbull___ 7ogt3~9 Punndbullbullbull_ Mani meuL _~--_ bullbullbullbullbull GH M2 10 bullbullbullbull Total 22 1183~8 80 OIl 281_ 1129216-SW~trBtoeL bullbullbullbullbullbullbullbullcbullbull_bullbullbullbullbullc_ _ 31 OOQ bullbullbull- _do bullbull __~ _ Sorgo __ bullbullbullbullbullbull bull _c ~~JO lt10 bullbullbullbullbull

-Dry feed bullbullbullbullbullbullbullbullbullbullbullbullbull IIGI _dobullbull __

dens lured

WIeOIIm~ S 915973 5 Q3ll 266 6487318 1179187 70~9 574 9 28~ 2~8

1I1~8 820 4 9S7 938 ii 2J2 297 6 amp1329

Tolal

WI oall~ 6 121 93 6 953 ~~

863202 15 an 51i 12616564 11116222 6W5526 5 ~74 63j 6552299 7098882 7 4376U5 8 3W 919

1112202019

lormta Mon~h Tl1

12 U H 3ulybullbull __ bullbullbullbullbullbullbullbull ___ bullbull _bullbullbullbull 27681 9973 39959 Z6li[I2l SSI~ loS 39161SAugusL_ ____ bullbullbullbullbullbullbullbullbullbullbull _bullbull 651170 139194 n152 104030 21 7~ 107 9~G ~1128erotemberbullbullbullbull~ bullbullbull ____ __ 002002 515577 459236 9~lll4 ~3 4(11 M 2 Oampl 815Octebor_bullbullbull ______ _bullbullbullbullbullbullbullbullbull S 175 381 3324922 1270115 lO~2 7J6 Il illtJ ~ ~9~7M~November__ bullbullbull _bullbullbullbullbull __ _ 1994 HI 2640329 fll8 995 middot~2l~~ 4 18 I~~ o954IMDoocmherbullbull__ _____ bullbullbullbullbullbullbullbull 9-10 773 92l l09 70683 is 771 0 I 9903~Qlanuary___ bullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 201007shy 376 57 52210 8190 ~1I 539 (6~Fbruary_ bullbullbullbullbullbull ______ bullbullbull 139 500 2818-52 ~ I 843 - iU 5~March_ bullbullbullbull _______ bullbullbull _bullbullbullbullbull _ 155013 56 ](3 l~ 146 1000 shy - - - - shy - gt2[ ~22

U~~-~~~~ ~~~~ 210839 50537 559 -HI - - - - 2~1 524 352 665 5I 203 - 497 1 OJ2 9194GIlune_ bull _____ _ bullbullbullbullbullbullbullbull ___ 572471 227481 130]7 1O~ - - - - SIl 0~3

TotaI_ bullbullbull ____ bullbullbullbullbullbull 9390663 86194 3331275 2 OIB (W~ 1I9 0116 ~ 23 4801 104

Formula July August S~PteltlbcI Oelokr Nowmkr Decembe

C ____ bullbullbullbullbull ___ 1~l~ampO ~ lG2S29 2 112 Q~I 2337271) 2 31S 936 40715392-D__bullbull ______ bullbullbullbullbullbull ~~ 1450 Jfj2 l 4~5 lll7 16M407 18264 1737347 lH0630329bullbullbull ____bullbullbullbullbullbullbullbullbullbull __ ijH159 22 IU2 0bull b63 795 859 720 ~oo 73917518bull ____ bullbullbullbullbullbullbull _ (~ 3Jg 32813J J~7 321 ~~I 788 550962 60803635-A_bullbullbullbullbullbull _____________ bullbullbull 219 ~4~ 2IH S7B 2692ll 377868 255410 40972423-Gbullbullbull _ ______bullbullbullbullbullbullbullbullbullbullbullbullbull 211317 8 7Il~ 347Md gt40 ~(l0 217212 360 074 40_bullbullbullbullbull ____ bullbullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 100 1M 1gtlt]8Gb lIlI(I211 200657 1~6 037 2Wgt211823-Abull __ bullbullbullbullbullbullbullbullbull_bullbullbullbullbullbull I~~ 292 W~ 71~ 1l7~tItl ll~ 535 179809 187 MI54 bullbullbull ___ bullbull __bullbullbullbullbull_bullbullbullbullbullbullbullbull __ In601 13) lJ6~ J 10 435 15-1242 130012 13876817_____ bullbullbullbullbullbullbullbullbull _ 67935 BOl SS7 ~I 613 S693B 81114 808763-1 bullbullbullbullbullbullbullbullbullbull _bull ____ IH 57~ ~7 lII SS U3 7~ 399 89307 13185613-1__ ______ ~J3~ 79 63~ Ju~ 7d~ 1251gt16 107847 nOSI37bullbullbullbull________ bullbull __________ - -I t~~ 0841 (gt53 00630 8J500 574H28bullbullbullbull _______ bull __ _ ___ __ bull ~O S08 162DlI o~soo 00750 56 ~50 65 1()30-0______ bullbullbull ____ bullbull _ Z-125 3032 U 1~9 4799B 52507 717713~B_bull bull ___ _____ _bullbullbull _ 3~ 7S l~ 730 2~ 063 m336 4a893 81103112_A_ ___ bullbull _ ___ bullbull _ ~~ ll162 ~I 019 7042 27677 2817330bull_________ bull _____ bull __ ~~ 1~93D 23 JlO 1~l99 23431 3963939-B _________ bull ___ bull ________ _ 24837 20 00 ~I Zt22 il3 W528 n~73All others ____ _ ____ ___ bullbull i9556 lB 718 612ll3 SS2115 62 liJ 14 ~~

ToraLbullbullbullbull _____bullbullbullbullbullbull 1 5783462 6029222 6 430 1~2 7283737 7C21J7b I O ~9(l 061

J32 REPORT OF COMMISSIONER OF INTERNAL REVEKUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 133 _ TABLE -SpCCillllll dent1red alcohol Withdmwals by leading formulas and TABLE 55-Specially defl(Jtlirea alcohol OperlJiOll8 0 bonded dealer by Slote

bY1gt01l1l18 Jiscal year 19S7-Co1ltinued fiscal year 1987 IWine ~Bllo~l [Wino gallons]

Formula JampIlnory FebrnMy M Aln M June TornI

1__ bull_bullbull ___ ______ bull ___ z-IL __ bull_______ 2l bullbull _______ bullbullbull ___ _____ 18________ bull __ _

S5-A _____ _____ bullbull_bull __ 23-G ___ ____ __

(D ____ bullbullbullbullbullbull ___ ________ 23-L ______ bull___ bull____

4_ __ bullbull _______ bull ___ bull ___ _ 17_____ bull __ bull ________ bull ___ bull 3-Abullbull __ _ __ _________ 13-1_ -- shy -----shyJ7bull __ __ __ _ ___ bull_____ VJ ____ _____________ bull__ 3lgt--C _ ___ _ ___ bull ___ _ 3S-D __ bull __ bull ______________ 12- __ bull ____ bull______ bull ~O ___ ___________ bull____ bull __ ~~I- H bullbull __ bullbull __ bullbullbull _______ Allothers ___ _____ bull ___

10079]1 1381H~

971 126 001760 Jll276 202bullsJ8 HIltlS2 92100

lOll ~2D

lt126240 4lt1991ro 3~ 037 40440 38170 26335 22213 30412 10010 2656

ll13347 1~OO82f

548559 51625

bull 237608 217080 1c8883 133801 liS 647 69489 79356 47124 42946 24363 N tOo 18679 2~ 310 ~~ 11000 98530

I amp78 282 1838517

783445 7HOS 276615 247313 186863 148430 139 Q67 764314941raquo 42215 MH732013

-53-728 88075 38282 20401 18676 42025

l amp17 (13 1amplJl22

MS OSS 103979 328251 2S210~ IMII5 180270 1~52~

81951 M 162 38488 32O1~

GS026 48001 lfo9U 262r1 l8405 21409 69725

1613 591i l63B485 IUl~M

617M7 41195Sl ~j~~M

2ro41~

1764W 119lJ~

fl5 J17 71 (130 23675 OO4G7 lt18726 ~2 370 20530 00 gtS8 22135 HH~ 748l1

2420011 I iJIQ28 10087[17

408 llOS 1amp165 lSI 11 22tlm InSI4 14t ltlS7 ~7 igtJol

ll167~ Q7 ~3

P21gt2 ~l 57~ 4~ ~~~

50 I fl ~ 276 ~II~1

~j (~

71 ~13

251~6600 19369115 9bull756300 6362007 300gt918 3 208~O

2211746 I 7JY4~~ I On 2~2

91~ bullbull$ 899 ~~2 S3IIl4J 7 ~It M2 ~57 IgtZ~ n5 44J ~9J 3H~11 l(l~ 773 ~lil 313 783 10

IQt8L ___ bull_____ _ 6084 G5Il 4Il8il079 6309500 64M112 65911lB 741~315 1~ 6Bl ~76

TABLE 54-Specially denatllred alcohol WWdrawal8 by ormula8 fiBcalyear 1987

[Wille gallons)

AmountFMmul8 Amount Formulm Formula l Amouut FormulaAmoun

3(l-A_ _____ bullL _____ _ 23 __ _ 30 _____ 2978125156600 3 ~78 30577323-A _______ 31l--R _______31-A_ _____I-A_ ____ 3 4()4 1739 ltloa 2~ 373176823-B ___ bull____ 3l-C __ bull__ 4142-A_ _bull 32bullbullbullbull___ bull 89100 529 47~25 7l4 3(l-D __ bull ___33 __bull __ __2-D_ _____ _ 23-Cbullbull____ H992193S9~45 7721 40411

3-A ____bull _ 33-A________ 40_ ______23-D ____ _89~ 522 2 243 7lt1000 35__ _bullbull _____ 41 __ __3-D __ 23-E___ 2 57~25M t4 071l 42_ ________23-F _______ ~5-A ____ 11911 W2 282 1057 3 M~ ~l~ 43 __ bull _____23-0 ______ 36 _________ _tA-_~~~~~ 4649t t DIli3 42lJ l4O 004L_ bull ___ _(l-B ____ bullbull 12 161712IJ 24 107S 37_ G47 []I

12-A___ _ oH--A_~_ __ bull 13 S63J7-Abull __ 1 ~23344 on 12671~ ------_ shy 45 bullbull ___13-A _______ 434Ill bullbullbull _ _ 304Msn643 25-A_ r~ 67 46 ____ bull___ _15______ bull __ 38--Abull __ 4~ln00 47 _ __17_______ 38--B ___ ___7-A bull ____ lijIH 6362Ht5ll1i 1H5 50718___ _____ 7-lL__ bull _ 40701_ 6 302 507 1579138--08 _________19 _________ 79 681 876vgt-v_ bull __ 1430t rotal_7J41O 5~2 ~72ll ______ bull ___ 28---1 bull ____ as--E _ _ _ ro8S2 ow22_bullbull __ bull____ 39bull _ __ bull ___1_ _______ l 88l 91~6aJJ

Information Lo the COIIlllotion ond aulmiddotboritld uo of ~he foltwulS-11 be found iu tho 1lpltmCiI10 RogutmtioDs NQ 3 Formul [or Complrwly ~nlllltislly UrUlluld Alcobol Trury DellrmanL Bureau o[ Imlwri81 Alcohol menl~d by Trury Dedlollli IM Ull H7 4644 ud 4143

Number On halldSLaLe dealers IR~oetUlt1 IRamow lnua 30looeratin~

~I-- 1--Californi __ _ bull _bullbull __ bull bull bull _ 2amp1ll ~O ~U I ~ 261Connecticut bull bull bull bull

6~ 75~ 70 roo 2It07 2~ 0-gt0 19M3 8 91-3fu~~~~~~~~~_ __ 81l6n 78~ 510 GQ21XIndiana bull bull __ bull bull _ _ bull 2 71 2 fl6 701Kelltucky bull bull bull __ bull bull __ _ bull _ D bl~ IJ~M 2426]Ifryland __ _ __ bull bull bull __ __ _

bull I~j ~1J5ll~ ~W ~gtlltI OS] oolS 42l)H

10031 112791 lJ~~2sr~irt~~~~~1 bull 0 63~ S~ OOJ 1~3nMissourL bull __ bull ______ __ bull __ I~~ 724 192m 18191r--emiddot Jersey bullbull __ bull __ bull bull bull __ bullbull 1 Rl~ R17 l ~ID (ljJ ~6253New York _ bullbull bull bull __ bull__ bull ___

3iI~ S2~ ~S76IB 27B~8Ohio __ _ bull __ _ bull bull bull _ 214 1116 21~ ()(5 21l 683Pennsylvania bull bull bull bull bull bull ~r~ 82m 1l5JaTennessee_ __ bullbull bull bull bull __ bull __ bull bull __ __ ]5930 10 b2~ j~~8TOlIS bullbull bull _ bull bull bull _ 1 JS2 126H i 7~8U1llh_______ -__ _ __ bull __ bull _ bull __ _ 1 1 1_ I2OO~ ~1l4 1745---1o1aL bull __ bull ~ _ __ __ _ _

Ul ~ J 10 I 1)15 005 319189

1 Number opcrathlg during uny PEllt 01 Lhe yeEll

T AELE 56-Sprcially denatured alcohol OPeTJti0f18 IJ bOf1ded manuaciuTerD by Siale8 fiscal year 1957

IWiD5gcll~1

umber ~l mUOnmiddot

Hfflovcred I Used Inmanmiddot 1 Ou hudfacture I H~ClllveSI~ oJr use u[aduring JUM ao ~parmiddot

adnK l

Alabam bull __ bull __ 40 1511683 1943 15BM~Alaska_ bullbull bull _ ____________ 1 __ _ bull _bullbull_ __ ____ 1 Arizono_ _bull _ ~ 3ll bull _bullbullbullbull_ 3t _ _ ArkBnsas_ bullbull bull_bull __ bull __ 10 BlOIH __ bullbull _bullbull __ __ bull 8300~ 6072California _ __ __ _ 300 26GO1l~ 503BQl7 70103(11 Uj)lICQlorado __ bull __ 30 ~~gtlS9 bull _____ 22947 WConnec1lcut bullbull _ __ Il6 11M4amplt 1452 97a~5 75843Uta c_ __ _ __ 10 lltloos 43715 10057DislrictofColumbi8 __ bull __ 36 tm~72 _ _ 503870 ~

Floida__ __ _ __ _ bullbullbull _ ~O 10570 5837 lU~13 14M

ii~~~t-~~~~ ~ br 26~~ 2~~ =Id8ho bull bull bull_ 6 511 ___ 57 Illinois bull __ __ _ 479 I SOO 8M gt03amp1 5105949 306085 InrliBn _ _ __ bullbull bullbull __ bullbullbull 120 25lI407 1~5JJ 42(1107 136025IlIw bull bull _bullbull ~~ 257250 __ __ bull __ __ 2023B 1193K nsas_ __ _ _ 2S l29H W 12873G 140 Kentucky __ bull ___ __ _ __ 59 395ll27 __ bull ______ 378809 38989Louisiana_ bull _bullbull _ bullbull _ ___ 7ft 1gt03583 bull bull __ bullbullbull 19~IX7 S619MniMbull bull bull __ bull __ 6 128 _bullbull lro M rytand bull bull __ __ 97 79lt13001 561024 ~13lwO H75S2Masltnchuselts bull _ E7 3 006 233 3 724 038 7 56 -~j 2J36IJGMiohigan__ bull bull bull __ _ _ HI 2 SU 886 2029 836 ~ 8ll ~l~ 21) lYlO

~ 184Ni~s~~W~rmiddotmiddot-middot-middot--~-___ ~i 1~~ -_ 11~~f t63

bullMioulti__ _ bull__ bull __ 167 lOOl 413 2507765 4l~l6~ 1621MOtttana_ _ bull __ 2 16 bull bull __ II l-~traka bull bull ________ 30 124amp1 16233 5(l3S N~ bull-H8mlhrc bull __ ______ 8 6257 __ __ 61)1 l-o-J~rS(y __ bull __ bull __ __ _____ 252 15722072 15M73ll8 3105261 3~1

91~ S5~t-ew Meo_ _ _______ 1 10 _____________ 10 WtmiddotcwYork_ 613 9022743 l889028 108OIJ1l1 407 87~

Noltth C~hn _ _ bull 89 1293113 34100 1W~IW 9331lt)Noltltb nllJltotn bull bull 7 is bull _______ ((l Oblol ___ 254 1060177 1(1110amp3 1100411

8il-~67OkbllomQ bull bull _______ l2 40004 _ _____ 47100 140

Nllttlhcr oporaUng during Bny lon 01 the y_ lu mo Industries whcre the d~turelBlcohol ltioca not booamo R par1 01 tllc produclt m Iortoo i

comiddotd mud used

II

I~I

bullbull

bullbull

-- ---- --

REPORT 01- COMMISSIONER OF INTERNAL REVENUE14 T AllLE 5G-i5pcciaUy )cflotlrcd alcohol Operations of bmdcil munufadurcl8 by Statcs heal year 1937-Colltinued

WIne ~ ltrl

lumber or manu_ I On handllecowod Used in manmiddotfnOmers Reived~rU~ ufactuerng June 30Riter we

01shying

2ll1)l221 QIlO ---i~i-tiSiltl 0 1l~gt18 1~7 ~52~~~~~lij~i~ =i

U llJltM

m

~u9gt16U ------- 8127Rhode 18land_bull _bull bull__ )D6~ 10 2~2 Soutb C31olina bull__ _ bullbull __

M l(1232O

bull ~ -- _-- ----shySo~th Dkots w n

---- --iii9ishy 1j(J35195~9 101( 6F1~ Zit ~12 19 BN t HS

m 27~OOI 3wA 771l ~(I----_ __ shy

438OU3717amp8 61568 ~rj~~f~Jmiddot1

bull

6 28~ 130874Zl

8628 n---ziiiio5i B58U371~nnW~~o~~~~~~~~ ---- ---shy HlJ7lI M Hlll~~ ~l3 ~11l4~~Wyoming _ __ ------ shy

-- W bull tOO U6t nlS 3 ~l9O884 ~23 7090231 00711007robL

TAllLE 57-Distilkd spirit$ ~umbeT of disillcric8 and crnal-re~eruebOTded ll(reJlOuse8 operated by Sta1es fiscal year 1987

Dill1rlbullbull 1

bull lIIl r6~enuestate

Wh I R I I I-- _ ~ llrnndy I_TotAl 1~~1~

g~jlVia~--~~~~~~1 (JonneltUCUL

~~ff~ ~~~~ii_~~~~ EctC~Y _

~~l~~i~ I ~~~~~~~~~~~~~~~~~~~~~~~~~ New York Ohio bullbull

00Pltillnyl~anla

Vermonl _ Virginia bull WMhin~too_ bullbull

Tol __ bull

bull

n

bull

_

bull

_

5

1middotmiddotmiddotmiddotmiddotmiddotmiddot2

13

~ ~~~-I bull

~

- __ _ 1- _

-_I __ bullbull

bull __

_ bull _

___________ 11 bull __ __

-------- ------- 4 __ bullbullbull_ 1 bull

- - - - ---3shy

middot- -~-~

1 bull

_ bull __

1_middot middot1_

M

_ 1 bull

----4

bull 273 m

11~ I bullbull bullbull bullbull bull W ~

-imiddotbull bull bull bullbull bull

- ------ shy

1Number operalA during ~nV part ollh year BxchHhC of dlllli~ioIlS wbIch resullod from plant producing rno lhan one kIu~ olpirilbull

~~d~~~~t ~~~~~ro~~2~~~middotlh[uor

middotnEPORT O~- OO_MMISSWNEn q Isect~EnNAL REVENUE 135 T AllLE 5S -Distillcd spi-ils PrOllurliltfl by j~d~ Ina by IIlllnlfs fi~UlI ~aT 1987

[Tx g8110usj

Mo~b Wh8~Y llratlJy OlhOrSPjrilbull1 ftnlom 0 Jul) ________________ bull__ lQ 940 ~Q2 --Q2291)4 - -~224 751 452709 - -21732 yent _ __ 1782lJ ~~- - -- - - - ~~~~r1 6Z10i3 302 335 8098Q2 19764 USol_mber__ ___ ____ ]9 (lj2 GGl - mU71382 1~i 3 UJO 37ushy 84798(l 3701OTobor__ ___ _ ____ lO 2lS ~~l ~l 051 5~D2o-l ~logt 3~1 I ~1 31U 2~~2 ~omiddotJlbcr ______ bull_______

-2t)l~2Jla 866 1i~2 07302 1803833 1453247 221163December _____ _ ___ deglJ 454 65~zg7~J ~7 a2ii 1 M3121 ~52WJanJar) ________________ 1~m~~IB Oj2 7Ol i~G Q54 3trl 948 -t 217 708 20 ~4ll it 4031~IfjJ 71) IS 77 14 3031 ~~ir16if~~l~~~~ 1 102gt4WJ ig~f middot~middot~gt-l056 LOO48U 2 304

85 767 7J1171~l10 371 141037 21H4L1 W 116 957)la1 ____ bull_____bull __ bull_______ 17 ~7G r1 2452J4 63 il9 ]57732 Jun~ __ bull_____ ___________ bull ] WO 05l) I 20 17G ]5080 loU _ 284917 79111 8217 middot1313519 - IS4S4u~

l~at __ _ ____ ~3 ~~7 IolO bull 2 _lt1 t~7 7 I~ JSb 71 777 bull 13304 547 25B OM 880 1Fer_Udltilioal ])foductJell f gin at rectifying 1lanl~ s~c_bhle 68 __ InclUdes l~ i~T3~ g~Uons po~llecd at dislilleri~ fer ltcnaJra~ion bull 1Doludes lJl ~14 gallou~ Inducd at JiSUHi [o~ deualurotOn

bull J bull

TAILE W-DisillerJ ~riril~_ Production by ktnd8 and fy Sfa~BJ fiBc year 1J87 [fax gallons]

TollIJ --- --

Other sJiIitilinndyOln IampmWbLsky81810

middotmiddot----1--middotmiddot---middot--middot- ---------shy4rima ----- bull -- 1 44~~- 12 50l1 ~7178Calltwtnll_ _ _ 247741U __ 1~~GlF -119lt14700 11G21 14~Zl4ampl

CJorMo __ _ _ 179079 bull__ _ __ _ __-__ - __ bull bull _ ___ J79~7Q

Conrctieut bullbull_ _ 49j~ __ bullbull __ bull __ 16 709 bullbull _ 9Glil8

~~i~ ~ I --~ - --v ~~ -~ ~~~~~ -- --i~~~ ll1inu _~_ 4250~1~ _ 24)77SQ bull __0middot lRl1SY [5H~I~

ladl _bullbullbull __ ___ 11-=7 bull __ _ _ 9J~I14 __ __ S1gtIG900 4807787 Relllcly __ - - - 9113122 lo-S80~ --- __ c ---- - --------- ---- 1121~1ij1(l-I1ouiOiauu _ 3St7U 8054 _ bull _ MO7lU 470~~

Maryland bull __ _ 15744469 bull_ bullbull___ 71l21 __ bull lI752303 M=chusctts bull 1239136_ 9illWi bull__ bullbull __ _ bull _ 3189171 Mclgan _ 21874111 bull bullbull _ _______ 2 18741)3 lmnegtla_ __ ___ 45bullbull10 __ _ _bull _ ~_ __ _ ____ 457111 Mii bull bull 12l7 bull ___ __ bull _ lZil3~ew Jersey bull _ _ bull bull ____ 18560 bullbull ___ IB5MfI cwyork____ _ bull ~ 1 433 9l0 130089 middot3324083 ~IAA631 Ohlo_ _ 65924Bl _ ___ bullbull bull ____ 6592431 O~on_ __ bull _ ___ __ bullbullbull __ bull__ _ 17181 __ bull__ bullbull ______ 27181 Frnnltyhmiddotanla_ _ __ l~9iIO-Ig ampl~ 2170003_ ~lt9 SM912 309IJe1VermDnt bull bull __ _bullbull ~_ __ middotV2H 27l-W VirglrIa _ -7003n bull ___ 6005 _ __ _ 792818 W-Ilin~nh_ __ 21(-1 _ bull 69l8 nUWv bull bull 87312

lltltlll __bull nl47~a 2~ltI~27 71~05 1271717 1~304M7 2S8gW88l

1 Por ldilionltl roducWu of gln nt recWying plnnls see ~~ble 09 bull Include l4~735 gallons produced at di3~iIJerie tor denai-uration (nclurl 2lt1 ~ Ii gallon produced 8t distHlerk ror denatnrtiCll1

1

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RFrORT OF CGI1IUSSIONER OF I~TERNAL REVEXUEREPORT OF COMMISSIOKER OF IKlYRNAL REVEllE 139138

TAlILI 6q-Di8iilled spiril8 Grains -and 11l0la88fS u6ed in produdionlby Stalea hQ1J8CB by Jrind8 Mid by yeaT8 and 88a80118 oj productio11 June 30 19S7-Coll

TABLE 64-DiBlilled SpiTjtSSiock8 remaininrl 171 1Iiemal-revemJC bQndcd Ware_ fiscal year 1037

(Tax gallons] Oroin

YM Other spiritsBrondymRom Whl3tyshyBoon T~tal

1921

Un__

1019 __ __ _ 19lO__

1917__ __

1910 __

Losses frODlt lsskage aud ~vaporsliou shy

~1rng __ ___ 55003 121 _bullbull ___ 62 _ __ alL ___ 3~919 202 _ 9]7 -~51

Sptlng_____ 54 lOS 10 1566 777 81~ FsU 6197 10 691 ~9129 tI87 27933

___ jo_____ 131 _bullbullbull _ 200 c __ Dring_____ 3 bullbullbull __ InO --[IS

~~ili~ ~1n ------ --_ ----Hll bull ___ HltS c bullbullbull7323~

8prlng______ ~~ ______ 1031303 alL____ _ bullbull bullbull _ _____ - 500 bull __ bullbull

[IM ~1619

~7W4 151147

404 12H

~~n IW381 11158

660

State Mollll_ ~ OtharCorn ly~ Malt Totalgroin

BU$~j Bgt~I I Bhl B~h~ -- nhI GalloArlwna bullbullbullbullbullbullbullbullbull __ __ bullbull _ 91~ 1~79 __ - 9MO2~~5

California bull bullbullbullbull __ bullbullbull 397809 ~1OjJ 62218 5586 middot~15626 --2iii523Culorado__-_bullbullbullbullbull bullbullbullbull __ 2JOS1 62-10 6240 _bullbull - tl5(i2 ConllecticuL_ __ bullbullbullbullbullbull __ bullbullbullbull 8~ ~573 15amp8 __ _____ li9i1 Illinoisbullbull _ bull bull oSOO10l 2450~OS 10322JO 6536- 0356375 Indiana bullbullbullbullbullbullbull __ bullbullbullbullbullbull _ 773()~77 121~6g 11r-241 _ __ 100710lt10 Kotuoky bullbull __ _ bullbull lJiOS6 306~I~J ~4XlOO9 ~7315- 19OUn2 1i25522Louisiana bull __ _bullbullbull _bullbullbullbull __ ~72~21 411Q 12574 bull __ __ 1O~9i~ lillo 770Margtmiddotland ~ __ _bullbullbull _ 40164(17 24j~0~7 5819n _ bullbull __ 3450001 IIfaschusetts bullbull _bullbullbull_ 3115gt1 131180 46~81 __ bull __ bullbull 4~2 512 iliiiWiIMicligou bull __ bullbull __ bullbull 306808 (15213 ~7356 __ __ - ~503ni~ __ _ __ ~f_jd~ ll~~ ____ I~ Miwota bull bullbull _ 787 18-1 1511 __ bull bullbull lOQ(Ii MisoourL bullbullbullbullbullbullbullbullbullbull __ bullbullbullbull _ 2Z~30 ~711 3~M ~11011930 bull __ bullbull __bull KI~JDi i~~~~ -7 bullbull ~~~_ ___ 7~~~ NewYork __ bullbull bull gnOH r9tl~ 12J~~8 _ bull __ liKH207Fall________ 2f17 In bull __ 903461~4 Obio_ ___ _ bullbullbull _ 82r310 4~63f~ IMifJj7 L1a83961931 bull __ Rpring _ 2P11 710 bullbullbullbullbull 1315 bull __ 2791 Ponnsylvnni3 bullbullbullbull 2 216 t30 l678COfI da1~ __ bullbull __ 4~3M4 -i~68i(obull rIL------- IW25 29MO bullbull 33lt147 IM2~20 VIrginIa __ bull _ bullbullbullbullbull __ _ ])3~ampl 25~56 22~50 ____ 161868IP32__ _ prmgbullbull _ 4~089 bullbullbullbullbullbullbullbullbullbullbull _ bull __ HMIP WU5binglon bull __ bull __ bullbull 3 i3C 1432 liOO bullbull ____ Ofj2B Fall 400P7 I~HO bullbull ~~61~ _ 480915

1933 bull Spring__ 843l~7 _ _ bullbullbullbullbullbull _ 1~I7jj __ 965220 Total bullbull __ bull 3fi4l8Oi4 ll~IiIOS6 P3(gtj~13_1 bull ~9~37M702MOhl bull 3365813 l])~j ~llll 3704022 5439600 1(134_bullbull Sprm~ bull __ 10014111 47H4 440 504I~ H~O~ lJ08O513

Fall_ bull 15368 m 391438 21 ~~5 26J 002 1~1 16 rJ7 197 1035bullbullbull Spring_ 3I5U1[gtgt lrS077 1flD ~16~J 327912115 Formalral n90~ in brallny lampble 57 In ad~Won 10 the graill and molu lbon abo_e 7lTlB

gallons or Iml~ua~ Juloe ~llP ~allons of maple sirup and 2ti9~3i1 pound~ of uiElIllal~ uHlt middotjn Aril~na VerI FalL_ __ _c 50446755 2W772 HIl2 157~) 5~~~ fO5lll03 mont nd llllnoj f-l--0ljeh1936bullbullbullbull __ bull _ Rllfing 1[lltI222 1811 2J(I316 256Ol ~IJ(nl 625U 10417751 In measuring gmlu at lt1iStilJ6tY 56 pounds equal 1 buhel (U 8 Rev_ Stat He- JlOIl)- - FaILbullbullbullbull 11449amp380 H2MI 331r )3872~6 2eM1l~ 118006735

937_ Sllfin~__ __ 104511500 4~2796 21lJ 110 ~218 308366 11154~850 All used in Lhc ]Jr~ducLo orrum wLh the -~cej)tion 01 ~1852J gallon in OaHorna 1JJJ ~aliou In Louiana anti 151~20 gulJon~ In Ynnsylvania ad lor gin

Totsl _bullbullbull H~285003 llampI1O lJrt1lOC ~W)41 eH~9OI3 d2001980

bull Inrlud- Ma1 bushel or wlla~ and [126 bmhIS o[ barley

TABLE 67-DiMilled spirits Moier-ial-s lJ8ed in the prodvdwn oj brandy by killda Dua 10 rrerUon this amount exltee~s Ul rltU reporl ~r lD6 1n IG~a and by Slates fi8cal year 1937

In E1ddit1on 10~9 gnllow uncliiled pitH hl eIrt torR~ home-_

FRUIT TABLE 65--DisUlled spj~is L08B~B in iflJerlltal-reverlue bonded -warehouu8 jroll

leoka(J6 lnd eliaporalion by hlld~ of spirits and b11 Stales arid olher l088e1l by kirld8 ojspirillJ fiscal year 1937 -

[Tax ~RllonsJ

Kiud I Onlilornla - New Ore~on Virginia Wls~~ng I TolnllatBltlY

PoundS PO-tld Pound Prrna Plttnd p~d

~~~~~_ __ e- I~ 188 425 - _--- --- ----__-- ---_--- -- --- ----- I~ 1 42gt8S740ll

--3~225M2- ---642372 ~ _-- --_- --____ - M ~74 fJU2middot I-Pie __ ______ ____ bullbullbullbull __ 1202310 1~0I833 17000 6 28~ IM7A prkotL _ _ ____ ______ J 752 651 _-- -- _-- --_------- - ---- --_-- - --_----- 1752 f4lauche_ ______ ________ bullbullbull

1 3M 400 --__-- --- _- -- __ - --- _- -- - _-- ----- 13M10ClYI _--- _---- __ ______ --_-------- ---- ---_-- 1162400 _- --------_---- 1162400Prun_ _____ __ _______ bull 931566 ------------ - ---_--- ---_-_~_-- ----- 9ll5G6

6~~~~i~_- 146 a06 - _-----_- - _---__- -_----_- 146 006 -- -- ---- 89000 __--------- 2 135 92125

JoI _________ ____ 30 ~70 753 3225 amp12 18947d2 1201833 )~ 131 36812125

Stale WhisksImiddot I Rom I (lin

---IDrauu

----I Other

-~rotal

----

Arabullbullbullbullbull bullbull bull bullbull 1lO 140 lilornia _ _ 118764 2092 982 44809 __ _______ 21f(l17 ol~rarl bullbullbullbullbullbull _ __ 5832- 25 5857

gonneoticut___ bullbullbullbullbullbullbullbullbullbull 4081- 45 1723 __ bullbull __ 5849lawf(lbullbullbullbullbullbullbullbull _ __ __ bullbull _ 701 _ 701

Ha-ii bullbullbull __ __ ___ bull bull 155 155 lllmois __ -bullbullbullbullbullbullbull _ 11115199 i084 1359 18259 bullbullbull __ bullbull 1179901InllanRbull __ _ bull oo~r(l7 46 4112 24226 g78l3 Kenturky bullbullbullbullbullbullbullbull __ L8~l~13 2030 ~718 7U2 31~ 1896170 In addirion be rollowln~ allouUls of [ruH rosIduums oro med 51~3(l ~IlQU or leas in CaliurnB WUIlOObullbull_ __ bull_ 11556 427 1124 bullbull ________ 13107 nlll 7fJU ~alJon in Whlng~o~ 8~05 Rallons 01 PP1~ pomace in K~~- ~rsey ~940 ~Ilon in VIrRinia and MllryIBnd_ __ bullbullbullbullbull _ 006919 5032 -~5il JJ9M 4g903 1lll5500 gtOC2 glllJom in Wll-blnglOll 68~0 Rallom ClllClICh poma in California and 36aJ ~aiions In Wwlng-tonMrhuseUbull _ _ __ ~1546 21[lltI6 _bullbull ___ 1253 _ 75845 lt92(Ij gallons cl pesr poutoo In -ashlugrou M IrhiD _ __ _ 13074 bullbull __ bull 43 974 MiunffiOla_bull 18181 71 1 2940 bullbullbull __ _ 21208 lI-llsltcuL _ _ _ 27075 176 22 __ ___ 2i273

~~lJ-y 13~~~ 2101 --3i6- ---536~i --- -204- J9I~~ N bull -York 1 4bull~~0 151 1244247 48930 Obio __ ___ J~l155 2 331 1710 bullbullbullbullbullbullbull 3863Oregou __ __ _ __ bullbullbull __ ________ 3M bull _ 1amp4 yewymiddotlvfIDa _ _ _ lOO)Ilt1 7338 259 ~(98 l2~9 1 05J5~0 Vflllfmt-__ ___ _ bullbullbullbull bull __ bull __ 22Il m Vr~n __ __ ___ bull _ ~~~J ___ 5-3 bullbullbullbullbullbullbullbullbullbull ~2OJ

Whn~vgtn _ bull _ 1519 bullbullbull 3 l~19 bullbullbullbullbull - ~f)lJ9

Inlnl _ __~ (051317 ~~ 2Ili2ll2 ~ 69~IrI1 Los rom otlier ouoe~bullbull bull bull ~ _4 I~~~~ 743

middotIolII bull 6555678 45500 I 1~3~7 2J5~001 ~792~ I fltIl2~7

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---------------------

152 nEPORT Ol-COMMISSIQNER oj INTERNAL REYENUF

TABLE 87-Al1alyaia oj the leori oj the TeGhniltal Staff duril10 fiscal year 197-shylI1C01llC tlIilJI~ IHld gifl t= clt1uII--Continued

COMPROMrSE (J~8ES

On hand July I HI36 _ 082Rceci (ld during the )car bull _ 1236

Total bullbull bullbullbullbull _ __ ___________________ 1 918 Diptlscd of

AcccpleltL __ __ __________ _____________________ 394 Hejccted _ bullbull _ 680 Wi~hdrnwn__ __ ____________ __ __________ ______ ______ 102 Tronsfcrrcd bull __ bull ___________ ___ __ ________ __ 59

1235

On hand JUlle 30 lQ3L ~___________ 683

EXlESJON O TIME CASES

Oll hand JUlY I 193L bullbullbull __ bull _ 7Received durillg tho year bull bull _ 203 Total bull _

210 Dispo~ed ofGranted ________________________ 20~

Hcjectcd bullbull bull 160 Vilhdrawll ___ __ __ __ __ _______ ____ ____ ___ _______ 3

183

On hand JUDe 30 193L _ 27

SlCTION 600 IlNAI CLOSINO AOUEEMENl CASES

On hand Jnly I 1036 _ 25Received during the year _ 107

TotaL _ bullbullbull bull _ 192 Dis posed of

~~fe~~d~~-~===============~=======~===1~~ 165

On hand June 30 1937 _ __ bull _ 27

L~

REPUHl O~middot C01USSlOSER OJ IfERNAL RElUE 153~I OPFICE OF CHIEF COUNSEL_

shy

a PIpound LS DIVISIO

ToBLE 8B-Record oj cases appeoled 101M Uniled State Boord oj T= Arpealt il1cludinll tho8c appeaud jrom Boord dtci8i07l8 to appeUo[t courts ltICQ lifO 19e to 1987 inclu8ive

Bydcl8ultdsm[ulete bullbullbullbull _ 1532 1122 ~ ~ 3131 shyBydeclslopoD=lta_ _ 1143 liJi 1~J8 Ililb 1619 1011 JlyllKlOOdS6ttleDluoL 6707 So7Z7 7100 362 3220 3Wi

lotalclosed _bullbullbullbull_ 8382 S3S6 8582 58(l 5Q2 ~7lt0

Pepdlpg8pdorllsclllyeu-_ ~r=~~~ 101~ lDIOJ ~

TaBLE 89-Nulnbcr ond oTIIOlwla oj CQBf oown in iable 88 jor 1M ji8cal yeo 1957 onlv by rlau oj tlU

hlcome bullbull __ bullbullbull_ 017S $44~()j()300 13U7I1gtl468O3700 4634 $1118976091 8491 U)O7)OOOOO Estate_ _____ MO 7~1amp82Ogt I ~ 4336O161l80 24P 21016267 61llgt 9i632IOO80 GUIetc__ bullbullbullbullbullbullbullbullbull 64 l1l3~114 lj6 478120182 37 21171ln7 202 I rn 1ltll82

TotnLbullbull __ _ ~ a20310~U 41[( 11328217776241120 JJl071178 9289 5~IOIIlmM

TABLE OO-Stalu8 oj tlt18e pelldO bejore Uniled SIale8 Board oj Tax Appealt June 80 1987

Issue nvl )et joined ~ ~ - 406

A aiLing Ilt~ionHercrrcd tQ Special AdjustmenL _~_ _____ __ 142 Referrcd to Inlcrpllative Division bull NOLIe Referred to Teehnical Staff 3877 On nlllCrve calclldar middot lQ9 Inactive for olher rCllJgtons____ ___ __ ____________ _________ __ ___ ____ 4Q6

ttfiJccllllneou5_ _________ _____________________ ___ _________ ______ 83 Iu process of preparation for trial WlliIhin5ton ealendlll_~_- - - - - - - __ - - -- -- - - - - - -- - - - -- -- -- 321

Ficld ca cndar __ ____ _ - - - - -- - - - - -- - - -- - - - - - - - - _ - shyRCI1dv for trial bnt not set

533~~~~~da~l~~~~r=================================== 136

Set for trial ~BBhinl1oll cnlendar____ _____ ________ _____________________ __ 13 Field calendar ~ _________ __ 618

Tried hy Board of Tax Appcalll Awaiting deciion by Board - ~ 782 Awaiting expiration of appeal period - ______ 3U

In process of closing ~ __ ~ ~ 267

--- - shy~--

Total middot_---shy 8005 ~31ls7-11

P ft sr ~ -it tht~tiiIiiIlt~ wt f ~ y -iqgte ~ ~ 1- gtj ~+~

1O~ZJ I 1(1102 ~ ~I 4107

c~ I l~~ I~L~~I~I---=-I~

Closod

r6bdhlllqlllnIDgornscal~ear _1 nZlII O4691111llIllll l~~~ Fl-lLlufIPln~I$lVmm - -- ~ -~~~ ~ ~ l AIM I Ll2Oll

Ill e d fpeped PepdiDl JUDO 110Clow oeal yU8flopdlllgJll1y I end adJuollld lllClll ~roo )lear net I CII~i$ ut Inx

Nummiddot1 Amount III ItIumIAmouut iU IN=-lamOUDI ip INum- AlnOUDlt ingt1lij~UI8 be dl3~Ut8 ber dlappte gt01 1 dlaPUI

---1-be

middot---I~-

---- -------

------

-------------------- ---------

154 RlPOrT 010 COBnSSlO~EH 01 ITERAL REYE1UE

TAIILE 91-[ro7re~~ 0 cases in appellate courts (gt appeals from decisiDns oj the United Slatcs Bfgtlrd of Tax Appeczl8

Q Sushy

Ipreme Oaco cuit ~shy~- c~S~ CUlt roUrlS loU1 bull 0gt11[1 00= 11I

T~ktn to Supremo e[llI _lellditlg July 1 006 Clrned ltjuring fisl y~nTltppUlled by commisgtioll ~1

Appealed by wxpuyurbull bull 075 FaYOfbl_ to CDmIDIIIgti~ll_ auro bIb to ta~pnyers _ 146 bullAppealedblhyth __ ___ bull ___ _ Modified bull_ __ _ 00

TotL-_-~ 00 1= s1 folaL i~ I 14

I=~I=_~prw~J duriDgflall~ar I~ I II) Cummissioner bull It 9 pell(ling Juoe301937

Appealltl by CommiuPNBy t~~a~~bull _bull _ __ 20 J 9 bullppeolo~ b-laxpa~middoters- -middot-shy 59Ilbot 1~~ __ 1

~ Appealed by both __ bullbull bull To~L _bullbullbullbull __ bullbull -J6 lU

fotal bullbullbullbullbullbull

7m1bull I bullbull

~ -TAlILE 92-[(f~ull~ middotobwill~J in casesmiddotclo3ed before the [nilmi States Doard of TaT

middot~middotAp1ealsf~r~~~thefi3calyeafliJJ7~r

PrClpn~ 01 recoCrl~

Amann allow~ -

_mlll In diipute

Numb~r

or raquoSea-Cllara I cloi~

$3500720 IDernUbullbullbullbull __ bullbullbullbullbull _bullbullbullbull _1 2l~ $1fJ76M8 ~52 Deenonm~rrts bullbullbull_ bullbull _bullbull __ bull 1017 ~8 [lJlo ~~77294 11 A~od settlemont ~ bull _bullbull- __ bullbullbull I~ _oo 24~ 500 _1312)32 ~~~

TotaL bullbullbull _ ___ bullbullbullbullbullbull bullbullbullbull 12(1 132071178 455PS 13 H5 1

bullt~ lI 1 r Cl

DelaulL_ middot1shy

Tllro bullbull _bullbullbullbullbull

8~rildbullbullbullbull _ m

tH f 11 Total bullbullbullbullbull

T~~LE 94-piepositioTI oj ease by Uniled Stales BOMi o1fZ Apeals dlfrhl Ihe fiscal JJ(J 10B7

I r ~ bull Amonnl approved

Number Amount in N nroontmiddotChliracter of cwiIlg of ClIo_ ~spto 0 ru age I bull _ _ DeUoieney YOt~gt~Y10ont

~ DetouU bullbullbullbull bullbull 29ll gt367lia4B ~5OJ72J) I_ - _ ~1f-IXI720 ~~ Decision Oil -HiLi-__ 1017 I-l14~ ~~O W 653 73~ II OT6~l ~~7T 2IH 3) ~ Agreedtllement 3fjl]1 l00249~oo I l-O65994u ~~WGI6 1312(1329 330

TlltllL bullbull __ bullbullbullbullbull t (l2l) 13~ l7J 178 40314 tOO 4716051 50 W8343 I 346

REPoRr O COMNISSJO~ER OF IXn~IlXAL mnSlJE 155 CIVIL DrvI~IOK

T lBLE 95-Ca~lt8 fec~1Jed alr1 r1ispo8ed of drlring the fiscol yeor 1937 I

Pending July 1 1936 ~mbltT In court (eoclusive of lien ca~cs) _______________ 3 044

Not pending in courL ~ __ _______ 289 Cnltgte6 ill court involving liens ~__ ~ ~I I 271

j Case not in court invoJyjng licnB middot__ ~ middot__ ~__ 37 tTotal _ I 5241 -------------_-

Reeeived during the ellr 8uitB by wxpayers_________________________ 1135 Snits involvinglicl1S_ ~~~_________ 1030

CaBes or BUit~y the Uuited State~_ ___________ ________ 1 -- ~ 205 IMln cases not In courLmiddot _______ 44lt1

1 - TotaL)(_~~~~--~-~---~--------- shy_-_-- _ __ 2 614

Totallobe diaposed oL_ c_=_____________ 7 855

Closed during the~YelI_r j

Ca8eBjtx~11~~ivei lieD Ca~C8) __ middot - _ 1787 C[lsesflvoIVIO~ 1~n8--- __ ~ _ __ 1928

TotIlL~middot~_~ ~ __ _____________ 3715

-- -- shyPending hlDe ao 1937- _ __ ~Li~middot~4~ Pending July 1 middot1931 bull __ _ ______________________ _ $JZi -30833021 Re_eei-~d dming fiscal )middotear- _______ _ - _____________ 008417935 82

TotaL - _ __ _~ = _ CJo~ed duriug fiscal year ~ bull

Pending June 30 1937 _

Excl~ lgtanKruptebullmiddot reeevenllp iIlSOlmiddotcey mromie ElIIdliqnor caSe

TABLE90-RtBlltJ obtoillcd 111 cases rosJ [ufing the lica1year 1937 ~

Recovered from AmltlllntNum -I Amonnt ~paycrs 1Illnnded____ I~ca_ dolmed

Snits tjtutlt1 by taxpayers bullbull _bull gt3 256 1112 46 ~ 11l61lOIl SoJ4Snit aD~ claims lgty ho UniIed ~~aLesbullbullbullbullbullbull _$1 79 600 C(j20 ~G5 1Ill 4 rjmlttious Prorcing lues _ bullbull __ (~ 2~ 513 m2 lI

middotroln 5gIOJoo -~~-~middot-~~71 joJm95i64 I

I ExdndlS bSnkrUPIC romicrship inolrency promislicn ~nd liquor e3ses

s~mbel -Ilno~r 01 =ilI wHeeled

I-----~-------------I lJen pnltllng In wurt_ __ __ --_- ---- _ -- 14g1 $3lliti2TOO L~n cagtN nut JgtIII~iIlgt in OOUclbullbull__ _-__- ------ -~~ lt37 167~52

TotaLbullbullbullbullbullbullbull 192ll lta 1383 42I

-----------------------

REPOlr OF CO-DIlSSlOER 0] gTERNAL REVENUE~56

TABLE 98-Civil C(llf8 pendino at the beginning and end of the fi8w1 year 1937 l

Pding JUly I_ ~

Pendlmr IUIIIlJO 1~~1

Formit by tb~ United Slausbull __ bullbull __ __ _

t~~~~~Li~~~~~s~--~~~~ ~ I

~~i~ ~ ~~~~ 6~~_ ~ ~ IPending payment or judgment chlims bull __ bullbullbull SUIte courts 80(1 mJscellsnOOllsbullbullbullbullbull --- shy ---- -shy bullbullbullbull __shy - shy -_ bullbull -shy -------- _1 I TotaLbullbull bull bull __ bull bull __ 5241

Exclu benkrnplC) roogth8hip Insoh oy romprnmiw and liquor CBlNi

TgtB~E 99-Number of Civi~ Divilrion caUg tried by the Department of bUllice and the number deeided by the COlgtrlB d1gtring lhe jiBrol year 1937

Icshy Cesdodde~

- Comls PlCtlY Jor i (~ j FOI the AgainstIrJed end partlyOOHl1_ OOerDshy T bull ampIlunttoontmm 00~arwnen1 C

District COUIll _~ __ _____ Itlll I Circni1eou~ofllp~-----------------_ M ~

mi MCourt_of CIaimlI_ _ bull bull bull 711 016 ~I nSupreme Conrt_~bull bull__ bullbull _ -- ~ I~ ~ I

--- ----bull~~c~~lt---~-------------------middot-middotI-ml-- ~ Igt I -- t

COlgtnROM1E SECTION i- I t r ~_~ -

TABLE 100-XIgtOO Qf Ci18t8 a71d I~ lialhlity pendi71l1 June 30 1937

In Iooe~ of closin~Penlllllll

Clal

~~ ~ ~ ImiddotNntobo 1 Nutobor I~~___ __ LIability

D_dntootate ___ I 1270 bull __ __lo7Gi~14

Insolventbauks_ bull -- _--- ------- - -----_ _1 27272 il5117amplOJ10clU2 bullbull-_------ ---------_MlsoeIlaIlIgtCgtUIltlol5eS_ _ __ bullbull

(JbolrerslDoomproIDLSe --- --- __ ---- _ -- 2-11l 1310910 lllti $300939 Jcstllllmentollersncltgtmpromise - bullbullbull------- -__---- 81 I liiTIlMO ~g 2L3li3I ---- --------shy

Tot91 __ _ bull _) 1915 2(illr1lI1 lir 1 21l13S711 1

T_BLE ~O~~Nimber ~f ~fUes eeri~e~ ~di~p08edoj4~ring ji8ca year 1987

NumberPendiogJnlv 1 193u - - - - _ 1681 Re(ldved Juh I 1936 to JUO(l 30 HJaL _ 1714 Closed or in proce~~ af closing July 1 1936 lQ June 30 1937 _ 1400Pending June 30 1937 - - -- shy 1935 NumJer fina)ly Ileecpled__ ~ __- - __ - -- - - ~~-- - - - -- __ -- - ----- - --- 665

AfloimtAmount finally accepted $3 977 2M Tax liability _ _______ ___ _____ _ _ 11 528 838

ampEFOPT OF C01l1ifrSSJO~ OF I~TEnSAr REYj-UE 157

INTERpRETATIVE DIISIOX

TBLl lOZ-NluOOer af ca88a received llnd dj6pQ_~ed of dn-ring fi3ca11lear 19ltj7

]umlJltTCases on hand July 1 1036 _ 201Cases reeehoed during the ycr ~ ~ _ 244J C~s disposed o duriug the year _ 2415 Cases prnding Juue_30 1937

Involviug tllx_ears c _ _ _ __ 51 No~nyoling tiLX yenrs IldministrJtiYe law etc ~--_ __ ______ 124

Tat~I ~ ~----------------c------------------___ 175 raLE 103-S~mmary051 case~ pending June 30 1fJ87 by taz yeaT8and Gn-Iogtnt

imol~ld

$100 Or ~Wl In r 3501 t~ - ~1001 w -$10001 (01 -Over I TOLkb

- I l~ ~ QOO $10001 ~ soo~ ____ Ya

li ~ -= t == ~ ~~~ I - - bull- -

~middot~m~~~n ~~~ --- rmiddotI middot1 i~~~~~~~~~~~~~~~~~~~ ~~~~~~~ ------ ~ ---+1 J 111lt10_ bullbull __ __ bull bull bull 1 2 2 2

~m~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~ middotmiddot---i- J -- -----~ ~ ~ I 1935 -------- ---_ ____ 2 1 I 4 1 2 10

illmiddot middot 1 middot--1 ~ l10 IToro bull - 1 B -is II lI 111

JeoootrlotnL 001007 01raquo1 ~O lllO 0141 100

REYIEW DiVISION

TABLE 104-Number aj CaBeltI received aM di~p(J8ed oj during tlla fiscal lear 1937

IEtate IlIIdolbor migtCelmiddot Iucomo tax TOI)l laoolllt t

Numb NU-moTNumbOn 1Jul luly I 1936___ _______________________ __ __ Rlved durrng (he ampr~l year_____ ________ _ ____ bull w ~ ---- 101 ___ __ ________ _ _ ______________ __

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t D_________ME__T_____T__O__middot_______0___0___middot_0___-----Salarlos 01 T I I BUllll _n_

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~ - --M-m- --~---I----- i-----M-I---=--~+-~------Bolon __ bullbullbull _ _ _ $712 22S 43 1oS7 rol- N~Yml - bullbullbullbullbullbull __ 1lM81amp01middot llll7Bro 2amp81)00 1(1822 ~ISlOS 1B2I6(8 MIUbJ IJ05W371 middotPhll1ldtJphllbullbullbull -_ _ middot _ c 9413Il~03 71m78 2IMU 0121 Z~~210middot BIll6lI 38ltl(I84 IOIlll81I07 Nowt_ _ __ bullbullbullbull __ ~~~ 032 46 18 21~ Oll 44 l8 2 01 lIl 7 ~8 Qj lij WtI M il3o ii30 27 llfgtlllnlltll_ AU a _

__ _ __ bullbullbullbull _

74210879406 77 t I

BI7zltllIl 81gt 91 I 18

bullbullbullbullbullbullbullbull 72 in

18400 4~ ~

3lampJt8 2 W5 bZ

117G7a)21 1t1I 6l

liJlOIl-3Il ro Ol- J9

lmOM7~ b77 m IX

IAlIIIs11ll - bullbullbullbullbullbull - _ 7al835lgt 811166-amp1 llG2~9 83Sl 138346 87l)j18 nlllll 1Il81G69 Clfvclwd __ - middot6OIIlll141lO 823321~ 2l87312 259ro 8m71 12m0Il 46~627111 RG(4~38~

~~~6~iffi~middotlMt~~g Img Ig=~~ ~amp ~n-t~ t~~~~~ ~~~~~ 11~lt~~i~ Kan511SC]ly bullbull __ - __ _bullbull ~~It80 1II1U82 1lJl3Il 5((1I8 1~1r60 80amp8240 ll521=l6aJ lPnul bullbullbullbullbull- __ bullbullbullbull 8~7tlllli 6276735 ~~04 18123 12MOB 3OlI8IIOO ~7i~H~7 IgtcDVr __ - __ __ 1IlIII23ll 3~18805 -511040 Bl03 04B7~ 151~11I3 1207)88 2112114 San Fmnelwobullbull __ _ 821028~l 1917143 203000 li7i3 339080 11l7l113 Z79(14~ 050482 82 Soollle_ - _bull middotmiddotbullbull middotmiddotmiddot-bull bullbull ~CnnI~~~~f=I-~~middotmiddotMI

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827 M

48MItIOI

44llOil

177t611~ 12 283 02 l-lOsro76

I MJ27167 I lJmSDI16

E 1118BUH8EM-NTB B1 TIU C111EI DI~I1URSINO OllICEIl 1)1JIIIO-l OF 1)18DURSEPNT TlIF)BVHY DEPAllTMENT AND nUWCT SETTIEmiddot MENT8 TIlHOUOH OFFICII OF TilE C01lITROLLHH (lENKltAL CLAIMS lHVISlON

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CoUidlll the Interwll reenuu 11137bull - middot5olarllll and ndmlDI~rolv8 erjJlln8Bl eetlon

~1~ Ilev~nDll Aot of )9111 (trnllr~r from umiddot ItlTlAlicu and domestle wnumplon of aKImiddot

C Cultural wmmodfllel DePUtlllent of Agrl eullnTe ll3e) 1937 --

1otL _bull _

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SlB~IODOr)1 Supplies Mlwllmiddotlmv~l e 11ll1ll1OUP- d 1I~rMl rolalTulegrolt ITollhon811lari Rnl pUllS 8nd an equIp ampnd clghlo~ Mprinting 40 Illent

mSGI72t$lJ20IM8lll $145 5115 Tl 116862811 fll 1M ro S3S fllS67 C 000 02 PXll)1Z1 120i2l~73315~ fl i 11D54072iillll4 61 00 2 res M 13~ s3580282 ISIUtl HUll10808200 1r838Gl 3~ B2 ~

1614Ill2 1B37060 1~ZSO~H6lII~ mJ 51~ w t~B 26408 m 11M 71 6m 7~ -~36350 11l1l14~~118 232IOU5

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lt $1-l Ol~ ~~4i1 ~I~IC ~ ~ ~amp S~8 ~Isect g 1 I~ ~ ~ i ~ 1-

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i~~ ~i~1~i f ] ) i i~ ~~~ i~~ ~ bull 03 -0amp 03 E~ -~o ~e El ~o ~tl jil~S f1ElCmiddot~ ~ -3 ~c~ pound 8 8S6~ pound --1ti= of fl-- Sgto~~8 a l~~~~g 0

~--ltO is3a 0shyII ~ 2-01

bull ~wLlt

166 lIEPOur OJ CO)tlliiSIOXEH 0] lKTFn~AL IlliYFXUE UEPOltT- Ol COgtIlIISSI01ER OF IXTEnXAL nFnSUE

TAlILE l08-Summary oj ilItenlllmiddotretie1Iue 8al1lp3 issued 10 collectors of illleTiaI ll~ j iiii ~ g I~ bull 111 rCDpound1IUC and Ih~ P081nuuler GelIerG duritlg the jille-af yeaT8 1936 ad J99i5lgti1il~gt ~_~

~ bullbull~ gl~ qlllll I QQrtlil~ -BIU~a= ~ j I - ~ l )iJlId 0

~ shy ~J~3 ~-~il~ r ~~il 1- ISI~ ~~ sect81~

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l-alItcarsbullbull bull __ bullbullbull bullbull bullbull bullbullbullbullbull ~

I~ 1 _ _ (I)]sect ~ ~~~ sect ~ i a ~ ~ JoxjXln llCts of llgt~ and lOO8 _ _ 4 ()(I o 4lOO I ~ooOO IiiOOO(J-sc exPOrt (holllrdmiddotlumiddotlxmd) _ 4gt00 3300 4sDOO 33400 CltlSIl dOUlestie (boWedmiddotin-bond)_ 3S~lWltl~~ ~ bullbull llg al~ ~ 6J9 too IfJ 204 00 ill uos 00lt3 ml

COlltllJner at bottle slrip bullbull lill 29 M1 1072700038 ~7(1)S316 1~4H4noobull

lectllcd class Bbullbullbullbullbullbull _ 48300- 27200 0105100 l1~OO o UooUlleIl= A __bull _bullbullbull bullbull _ 3700~ 0 0ltgt oQ - - -I- bull 1- bull 17900 __ bullbullbullbull _bullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Indulrl) B1rohol transfer_ 123200bull J~IllO) bull_ bullbullbullbullbullbullbull _ bullbull _bullbullbullbullbullbullbullbullbullbullbullbull~ ~ 0 WBrohBusingbullbullbullbullbullbull __ bullbullbull bull 21000 HlO) __ bullbullbull bullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbull ~ bullbullbull ~I~ ~ ~Imiddot~I ~bullbull CM ~ C _ co I_ W holcsalo liquor dealer __ bullbullbullbullbullbull_ 15 200 ~ i- ~ oil Il - I ~ - ~= W IDO bullbullbullbullbull __ bullbullbullbull __ bullbullbullbullbull _bullbullbullbull bullbull _ 1 E3~ 7S4 16 jot ~ middotT5ii1iriiimiddot2-Imiddotmiddotmiddotmiddot7~ji7ni-o l erwcuwlmllltliquo- bullbull __ bullbullbull _ 681WI-lO

(jij9YY~ 1 2~53ampgtU25OO 2ampJllj02500gE TUb I8 ~ ~1QeturQd obltloco_ bullbullbull bullbull 2~OJg7080 2llll182~OO MOOI~1~21

lt ~~GlII87bullbullbull 1 --rII SIml1bullbull_ _bullbullbullbullbull bullbullbull 388 2l1 4al 1~~ 40 OOG 0 ~ 4(1~ 91 ~ 6 2~ 7L2 h1 bullbullbull I II I III 1 Tlnfofl WrBTI-rsbullbullbullbullbull __ bullbullbullbull _ __ bullbull 2 133 IOJ 2 IJ~OO ~I)11l1l cmiddoto

13 ~llI 7H~~~bullbull shy o ()J~IlnI IoniCbullbullbullbullbullbullbull __ bullbullbullbull__bullbullbullbull _ 1080 JI)) 10lt ~OO 420 12 1lS5 ~1~ 97 H~~314~z 5i ClgBlllltlnll bullbullbull_bullbull __ bullbullbull __ bullbull 1~~1321)) IT~I~600 )208U7OO1obullJ~U fJO~ 7~ CJgttes dllSl A _bullbull _bullbull_bullbullbullbullbull_ ~ 470 300 8 11 j 01 Ill) 4~4 ~7~ 71~ Msectsectlt H~ ~OO ~7~ 70ClgoretwcJll _bull bullbullbull __ bullbull 21900 2JIllOO 37n7~6B~~lgtliJIO 8~ ~J lIllIbullH=pound~- Qjbrdlotuhlt-s__ bull bullbull __ bullbull _ 1001~ 1050000 1201600 middotc 1--middot0lt II

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o Z -I ~Imiddot bull bull II Wl )00(1

~f~ ltO~SilOrDO-~tcdbulter bullbullbull_ 1421)lJ 187lt00 0(111100~I~ 00076lJMIcdilur bullbullbull __ bullbullbullbull __ bullbullbullbull __ bullbull ~1~OO ~~O(gtJ lllIlIbull ~0 gt- is bull ~ SI

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Juslm(ut~ela_middot_middotmiddot_middotmiddotmiddotmiddotmiddot__ middotmiddotmiddotmiddotmiddot_middot1 ~975060 bullbull bull 470213~UO I I bull I NllloohC bull _bullbullbullbull __ bull-- bullbullbullbull bullbullbullbull ~07S675 3 3J1 ~l 12500000 JZ7U72ClJ ~

~ Qrdlorms for olllmbullbullbullbull __ bullbullbull _ bull 1 08000 llJ~OOQ 1 1O~7o00 lllSOOO oholllBe jtlrt (itcnt Act) bullbullbull __ 0 ~ti SOOO 00 ~ 000 00 SpeeifL or oreupatlulllll SllUillgti _ I 049 ~JO I 121 IIJO 17 416 ~7o 00 lS~ aoo 00

~ Toto bullbullbullbullbullbull_bullbullbullbullbullbull __ bullbullbullbullbullbull 1l14--JIIS1rlIl J1 123U ~][020 J06O86JmH llSOJ~C35O~

bullc I llIuo 19u-t~d when punllaied

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gEE lubUcaUBDS tegulBl(Ifl$ dccllions Ne 1Iinuk fOnDS_ bullbullbullbullbullbullbullbull __ bullbullbullbull _bullbullbullbullbull__ bullbullbullbull _bullbullbull _bullbullbullbull _ 4WO-oo I ~1231lJ1l f95lW S6-lolIiIlOO 1401l00l 300~1l11 HItISOOJ 3011~3i1

6I~1DI 13 311i H ~OOO 1110000 isect~ LottctIgtOfldsbullbullbullbullbullbull _ __ bullbullbullbullbull __ bullbullbull __ bullbullbull __ bullbull bullbullbull _

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1

  • 37DBFullar
    • 37DBFullar
      • 37
        • coverpage
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