1949 - Internal Revenue Service
1949 - Internal Revenue Service
1949 - Internal Revenue Service
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ANNUAL REPORT<br />
OF THE<br />
COMMISSIONER OF<br />
INTERNAL REVENUE<br />
FOR TIlE FISCAL YEAR ENDED JUNE 30<br />
<strong>1949</strong><br />
UNITED STATES<br />
GOVE.RNMENT PRINTING OFFICE<br />
WASHINGTON: 1950<br />
"~or sale by the Sup=rinlendcnt of Documcnu.. U. S. Govt.enment Printing Oilier. W...hin~tol' 25. D .. C<br />
Price SO Gent. (paper cover)
CONTENTS<br />
TREASURY DEPARTMENT<br />
Document No. 3165<br />
<strong>Internal</strong> <strong>Revenue</strong><br />
Introduction<br />
General:<br />
<strong>Internal</strong> revenue collections<br />
Refunds and repayments<br />
Additional tax assessed as a direct result of enforcement efforts<br />
Personnel summary<br />
Improvements in organization and procedure<br />
Cost of administration<br />
Conventions affecting the Bureau<br />
Important legislation enacted affecting the Bureau of <strong>Internal</strong><br />
<strong>Revenue</strong><br />
Accounts and Collections Unit:<br />
General functions<br />
Collectors of internal revenue<br />
Supervisors of accounts and collections<br />
Processing Division<br />
Planning Division<br />
Disbursement Accounting Division<br />
Employment Tax Unit:<br />
General functions<br />
Collections<br />
Assessment of employment taxes<br />
Taxes under the Federal Insurance Contributions Act<br />
Claims adjusted<br />
Special refunds<br />
Offers in compromise<br />
Coordination with Social Security Administration<br />
Tax under the Federal Unemployment Tax Act<br />
Returns received and closed<br />
Claims adjusted<br />
Offers in compromise<br />
Railroad Retirement Tax Act<br />
Claims adjusted<br />
Coordination with Railroad Retirement Board<br />
Income Tax Unit:<br />
General functions<br />
Collections<br />
Returns and declarations filed<br />
Preliminary review of income and excess profits tax returns<br />
Investigation of tax returns by field offices<br />
<strong>Revenue</strong> results of investigation of income and excess profits tax<br />
returns<br />
Stage at which additional tax was assessed<br />
Tentative LIFO inventory method adjustments<br />
Tentative carry-back adjustments<br />
Refunds, abatements, and credits<br />
Inventory of returns on hand in the field offices<br />
Pension trust work<br />
Salary stabilization cases<br />
Excess Profits Tax Council:<br />
Organization of Council<br />
Size of job<br />
Review of principles<br />
Consideration of taxpayer cases<br />
Summary of receipts and disposals<br />
Miscellaneous Tax Unit:<br />
General functions<br />
Collections<br />
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IV<br />
CONTENTS<br />
Miscellaneous Tax Unit—Continued<br />
Estate Tax Division—<br />
General functions<br />
Collections<br />
Returns<br />
Additional assessments<br />
Claims<br />
Tobacco and Capital Stock Tax Division—<br />
General functions<br />
Tobacco taxes—<br />
Collections<br />
Claims<br />
Capital stuck tax-<br />
Colleetions<br />
- Claims<br />
Sales Tax Division—<br />
General functions<br />
Collections "<br />
Assessments<br />
Field reports<br />
Claims<br />
Credit cases<br />
Off erain compromise<br />
Miscellaneous tax field force<br />
Miscellaneous Division—<br />
General functions<br />
Collections<br />
Oleomargarine; adulterated, process or renovated butter; and<br />
filled cheese<br />
Firearms, under the National Firearms Act and the Federal Firearms<br />
Act<br />
Silver<br />
Field and special squad reports<br />
Miscellaneous claims<br />
Miscellaneous credit cases<br />
Alcohol Tax Unit:<br />
General functions<br />
Permissive activities—<br />
Plants and permittees<br />
Collections<br />
Production of distilled spirits<br />
Tax-paid withdrawals of distilled spirits<br />
Tax-free withdrawals of distilled spirits<br />
Materials used in production of rectified products<br />
Production of rectified products<br />
Consumption of distilled spirits<br />
Stocks of distilled spirits<br />
Specially denatured rum<br />
Fermented malt liquors<br />
Wines<br />
Production of ethyl alcohol<br />
Tax-free withdrawals of undenatured alcohol<br />
Stocks of undenatured alcohol<br />
Production of denatured alcohol<br />
Production of vinegar<br />
Assessments<br />
Claims for drawback of tax on distilled spirits used in nonbeverage<br />
Page<br />
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31<br />
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products<br />
Claims for remission of taxes on distilled spirits and wines 44<br />
Claims for redemption of stamps, abatement and refund of taxes 44<br />
44<br />
Export claims<br />
45<br />
Offers in compromise under internal revenue laws<br />
Offers in compromise under Federal Alcohol Administration Act_<br />
45<br />
45<br />
Laboratory activities<br />
45<br />
Field inspections 45<br />
Other statistics 46<br />
Administrative procedure<br />
32<br />
32<br />
33<br />
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CONTENTS<br />
Alcohol Tax Unit—Continued<br />
Basic permit and trade practice activities—<br />
Permits<br />
Labels<br />
Advertising<br />
Trade practice<br />
Interlocking directorates<br />
Enforcement activities—<br />
Seizures<br />
Arrests and prosecutions<br />
Applications for pardon and parole<br />
Transportation of liquor into dry territory<br />
Accident investigations<br />
Firearms program<br />
Technical Staff:<br />
General functions<br />
Field operations<br />
Coordination of field activities<br />
Compromise, extension of time and closing agreements<br />
Office of the Chief Counsel:<br />
General functions 53<br />
Chief Counsel's Committee 53<br />
Engineers and Auditors Section 53<br />
Alcohol Tax Division<br />
Appeals Division<br />
54<br />
Civil Division 55<br />
Claims Division 55<br />
Interpretative Division 56<br />
Legislation and Regulations Division 56<br />
Penal Division 56<br />
Review Division 58<br />
Intelligence Unit 59<br />
Conclusion 59<br />
STATISTICAL TABLES<br />
RECEIPTS FROM INTERNAL REVENUE TAXES<br />
Table<br />
1. Receipts from specified sources of internal revenue, fiscal year ended<br />
June 30, <strong>1949</strong>, by collection districts, States, and Territories<br />
2. Comparative internal revenue collections, fiscal years 1948 and <strong>1949</strong>,<br />
by collection districts, States, and Territories<br />
3. Summary of internal revenue collections, year ended June 30, <strong>1949</strong>,<br />
by States and Territories<br />
4. Summary of monthly internal revenue tax receipts for the fiscal year<br />
ended June 30, <strong>1949</strong>, by sources<br />
5. Summary of internal revenue collections, years ended June 30, 1948<br />
and <strong>1949</strong>, by sources<br />
6. Summary of internal revenue receipts by principal sources, fiscal years<br />
1916 through <strong>1949</strong><br />
7. Total internal revenue collections, years ended June 30, 1863 to <strong>1949</strong>_ _<br />
8. <strong>Internal</strong> revenue tax on manufactured products from Puerto Rico,<br />
fiscal years 1948 and <strong>1949</strong>, by objects of taxation<br />
INCOME TAX AUDIT<br />
9. Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years 122<br />
10. Tax items appealed to the Tax Court, fiscal year ended June 30, <strong>1949</strong>_ _ 128<br />
TOBACCO, CIGARS, CIGARETTES, ETC.<br />
11. Manufactured tobacco: Number of factories operated, leaf tobacco and<br />
other materials used, calendar year 1948, by collection districts__ 129<br />
12. Tobacco and snuff manufactured and removed, calendar year 1948, by<br />
collection districts 130<br />
V<br />
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121<br />
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CONTENTS CONTENTS VII<br />
Vit<br />
Table<br />
13. Cigars: Number of factories operated, quantity of tobacco used, number<br />
of cigars manufactured, and removed without payment of tax,<br />
calendar year 1948, by collection districts<br />
14. Cigars weighing more than 3 pounds per thousand: Number removed<br />
tax-paid, by classes, calendar year 1948, by collection districts<br />
15. Cigars weighing more than 3 pounds per . thousand: Manufactured and<br />
removed tax-paid for domestic consumption from customs bonded<br />
manufacturing warehouses, class 6, by classes, calendar year 1948<br />
16. Cigarettes weighing not more than 3 pounds per thousand: Number of<br />
factories operated, quantity of tobacco used, number of cigarettes<br />
manufactured and removed, calendar year 1948, by collection<br />
districts<br />
17. Cigarettes weighing more than 3 pounds per thousand: Quantity of<br />
tobacco used, number of cigarettes manufactured and removed,<br />
calendar year 1948, by collection districts<br />
18. Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and<br />
snuff, also quantities of such articles manufactured, calendar years<br />
1944 to 1948<br />
19. Summary of operations of manufacturers of tobacco and cigars, calendar<br />
year 1948. Number of tobacco manufacturers, aggregate quantity<br />
of each kind, and total of all kinds of tobacco produced, classified<br />
as to output and percentage of total production, calendar years 1947<br />
and 1948<br />
20. Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes,<br />
etc., year ended June 30, <strong>1949</strong>, by collection districts<br />
21. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes<br />
from bonded internal revenue tobacco export warehouses, for export,<br />
year ended June 30, <strong>1949</strong><br />
22. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes from<br />
factory in bond, for shipment or delivery as sea stores, year ended<br />
June 30, <strong>1949</strong><br />
23. Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes<br />
from tobacco sea stores warehouses, for shipment or delivery as sea<br />
stores or export, year ended June 30, <strong>1949</strong><br />
24. Domestic and imported cigarette papers and tubes withdrawn tax-free<br />
and tax-paid, fiscal years 1948 and <strong>1949</strong><br />
25. Tobacco products withdrawn for consumption, computed from collections<br />
from sales of stamps, fiscal year <strong>1949</strong><br />
26. Dealers in leaf tobacco in business, leaf tobacco exported and received<br />
from farmers, calendar year 1948, by collection districts<br />
27. Quasi tobacco manufacturers classified: Number of factories operated<br />
and tobacco material handled, calendar year 1948<br />
OCCUPATIONS SUBJECT TO SPECIAL TAXIS<br />
28. Number of each class of special-tax payers purchasing special-tax<br />
stamps covering the fiscal year <strong>1949</strong> or portion thereof, under the<br />
various annual rates, by collection districts and States<br />
OLEOMARGARINE, RENOVATED BUTTER, ETC.<br />
29. Production and withdrawals of colored oleomargarine, year ended<br />
June 30, <strong>1949</strong>, by collection districts<br />
30. Production and withdrawals of uncolored oleomargarine, year ended<br />
June 30, <strong>1949</strong>, by collection districts<br />
31. Production and withdrawals of oleomargarine (colored and uncolored),<br />
year ended June 30, <strong>1949</strong>, by months<br />
32. Summary of production and withdrawals of oleomargarine (colored and<br />
uncolored), years ended June 30, 1940 to <strong>1949</strong><br />
33. Materials used in the manufacture of oleomargarine (colored and<br />
uncolored), year ended June 30, <strong>1949</strong><br />
34. Production and withdrawals of renovated butter, year ended June 30,<br />
<strong>1949</strong>, by collection districts<br />
at Summary of production and tax-paid withdrawals of renovated butter,<br />
years ended June 30, 1940 to <strong>1949</strong><br />
36. Production, importation, and withdrawals of playing cards, by months,<br />
year ended June 30, <strong>1949</strong><br />
Page<br />
ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC.<br />
Table<br />
131 37. Plants and permittees qualified to engage in the production, distribution,<br />
or use of alcohol and alcoholic liquors as of June 30, <strong>1949</strong>__<br />
133 38. Basic permits under the Federal Alcohol Administration Act, fiscal<br />
year <strong>1949</strong><br />
39. Materials: Used at industrial alcohol plants in production of undena-<br />
135 tured ethyl alcohol, by kinds and by months, fiscal year <strong>1949</strong><br />
40. Materials: Used at industrial alcohol plants in production of undenatured<br />
ethyl alcohol, by kinds and by States, fiscal year <strong>1949</strong><br />
41. Materials: Used at industrial alcohol plants in the production of un-<br />
136 denatured ethyl alcohol, by kinds, and quantities of undenatured<br />
• ethyl alcohol produced therefrom, fiscal year <strong>1949</strong><br />
42. Summary: Production, withdrawals, and stocks of undenatured ethyl<br />
138 alcohol, by months, fiscal year <strong>1949</strong><br />
43. Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of undenatured ethyl alcohol, and premises operated, by States,<br />
138 fiscal year <strong>1949</strong><br />
44. Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of undenatured ethyl alcohol, and premises operated, fiscal years<br />
1934 to <strong>1949</strong>; inclusive<br />
45. Summary : Importations, withdrawals, and stocks at industrial alcohol<br />
139 bonded warehouses, of imported undenatured ethyl alcohol, by<br />
months, fiscal year <strong>1949</strong><br />
141 46. Summary: Importations, withdrawals, and losses at industrial alcohol<br />
bonded warehouses, of imported undenatured ethyl alcohol, by<br />
States, fiscal year <strong>1949</strong><br />
142 47. Summary: Importations, withdrawals, losses, and stocks at industrial<br />
alcohol bonded warehouses, of imported undenatured ethyl alcohol,<br />
fiscal years 1943 to <strong>1949</strong>, inclusive<br />
142 48. Production: Ethyl alcohol used for denaturation and completely and<br />
specially denatured alcohol produced, by months, fiscal year <strong>1949</strong><br />
49. Withdrawals: Completely denatured alcohol, by formulas and by<br />
142 months, fiscal year <strong>1949</strong><br />
50. Withdrawals: Specially denatured alcohol, by formulas, fiscal year<br />
142 <strong>1949</strong><br />
51. Withdrawals: Specially denatured alcohol, by leading formulas and<br />
143 by months, fiscal year <strong>1949</strong><br />
52. Summary : Ethyl alcohol used for denaturation, and production, with-<br />
144 drawals, stocks on hand June 30, and losses of denatured alcohol,<br />
and denaturing plants operated, by States, fiscal year <strong>1949</strong><br />
145 53. Operations in specially denatured alcohol: By bonded dealers, by<br />
States, fiscal year <strong>1949</strong><br />
54. Operations in specially denatured alcohol: By manufacturers, by<br />
States, fiscal year <strong>1949</strong><br />
55. Summary: Ethyl alcohol used for denaturation, and production,<br />
withdrawals, and stocks on hand June 30, of denatured alcohol,<br />
146 and premises operated, fiscal years 1934 to <strong>1949</strong>, inclusive<br />
56. Materials: Used at registered distilleries in production of distilled<br />
spirits, by kinds and by months, fiscal year <strong>1949</strong><br />
57. Materials: Used at registered distilleries in production of distilled<br />
spirits, by kinds and by States, fiscal year <strong>1949</strong><br />
155<br />
58. Materials: Used at fruit distilleries in production of brandy and<br />
155<br />
spirits, by kinds and by months, fiscal year <strong>1949</strong><br />
59. Materials: Used at fruit distilleries in production of brandy and<br />
156<br />
spirits, by kinds and by States, fiscal year <strong>1949</strong><br />
60. Production: Distilled spirits, by kinds and by months, fiscal year <strong>1949</strong>_<br />
61.<br />
156<br />
Production: Distilled spirits, by kinds and premises operated, by<br />
States, fiscal year <strong>1949</strong><br />
157<br />
62. Production: Brandy and spirits by fruit distilleries, by kinds and<br />
by months, fiscal year <strong>1949</strong><br />
157<br />
63. Production: Brandy and spirits by fruit distilleries, by kinds and by<br />
States, fiscal year <strong>1949</strong><br />
157<br />
64. Withdrawals: Distilled spirits, total tax-paid, by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
157<br />
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VIII<br />
CONTENTS<br />
CONTENTS<br />
Table<br />
65. Withdrawals: Distilled spirits, total tax-paid, by kinds and by States,<br />
fiscal year <strong>1949</strong><br />
66. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds<br />
and by months, fiscal year <strong>1949</strong><br />
67. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and<br />
by States, fiscal year <strong>1949</strong><br />
68. Withdrawals: Distilled spirits, total tax-free, by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
69. Withdrawals: Distilled spirits, total tax-free, by kinds and by States,<br />
fiscal year <strong>1949</strong><br />
70. Losses: Distilled spirits in internal revenue bonded warehouses due to<br />
leakage and evaporation, by kinds and by States, and losses due to •<br />
other causes, by kinds, fiscal year <strong>1949</strong><br />
71. Stocks: Distilled spirits in internal revenue bonded warehouses, by<br />
kinds and by months, fiscal year <strong>1949</strong><br />
72. Stocks: Distilled spirits in internal revenue bonded warehouses, by<br />
kinds and premises operated, by States, June 30, <strong>1949</strong><br />
73. Stocks: Distilled spirits in internal revenue bonded warehouses, by<br />
kinds, and by years and seasons of production, June 30, <strong>1949</strong><br />
74. Summary: Production, withdrawals, and stocks of distilled spirits, by<br />
months, fiscal year <strong>1949</strong><br />
75. Summary: Production, withdrawals, and stocks on hand June 30, of<br />
distilled spirits, and premises operated, fiscal year <strong>1949</strong><br />
76. Summary: Production, tax-paid withdrawals, and stocks on hand<br />
June 30, of whisky and of total distilled spirits, and premises operated,<br />
fiscal years 1934 to <strong>1949</strong>, inclusive<br />
77. Materials: Used in production of rectified spirits and wines, by kinds<br />
and by months, fiscal year <strong>1949</strong><br />
78. Materials: Used in production of rectified spirits and wines, by kinds<br />
and by States, fiscal year <strong>1949</strong><br />
79. Production: Rectified spirits and wines, by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
80. Production: Rectified spirits and wines, by kinds and by States, and<br />
premises operated, fiscal year <strong>1949</strong><br />
81. Summary: Materials used for rectification and production of rectified<br />
spirits and wines, and premises operated, fiscal years 1936 to <strong>1949</strong>,<br />
inclusive<br />
82. Bottling: Distilled spirits (rectified and unrectified) bottled for consumption,<br />
fiscal year <strong>1949</strong><br />
$3. Summary: Distilled spirits (rectified and unrectified) bottled for<br />
consumption, fiscal years 1941 to <strong>1949</strong>, inclusive<br />
84. Summary: Rum used for denaturation, and production, removals,<br />
and stocks of specially denatured rum at distillery denaturing<br />
bonded warehouses, by months, fiscal year <strong>1949</strong><br />
85. Summary: Rum used for denaturation, and production, removals,<br />
and stocks on hand June 30, of specially denatured rum at distillery<br />
denaturing bonded warehouses, by States, fiscal year <strong>1949</strong><br />
86. Operations in specially denatured rum: By manufacturers, by<br />
States, fiscal year <strong>1949</strong><br />
87. Materials: Used in production of fermented malt liquors and cereal<br />
beverages, by kinds and by months, fiscal year <strong>1949</strong><br />
88. Materials: Used in production of fermented malt liquors and cereal<br />
beverages, by kinds and by States, fiscal year <strong>1949</strong><br />
89. Summary: Production, withdrawals, losses, and stocks of fermented<br />
malt liquors, by months, fiscal year <strong>1949</strong><br />
90. Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of fermented malt liquors, and breweries operated, by States,<br />
fiscal year <strong>1949</strong><br />
91. Summary: Production, withdrawals, losses, and stocks on hand<br />
June 30, of fermented malt liquors, and breweries operated, fiscal<br />
years 1934 to <strong>1949</strong>, inclusive<br />
92. Summary: Production, withdrawals, and stocks of cereal beverages,<br />
by months, fiscal year <strong>1949</strong><br />
93. Summary: Production, withdrawals, and stocks on hand June 30, of<br />
cereal beverages, and plants operated, by States, fiscal year <strong>1949</strong>-<br />
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199<br />
Table<br />
94. Materials: Used in production of still wines, by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
95. Materials: Used in production of still wines, by kinds and by States,<br />
fiscal year <strong>1949</strong><br />
96. Production: Still wines produced and treatment of wines after<br />
fermentation, by months, fiscal year <strong>1949</strong><br />
97. Production: Still wines produced and treatment of wines after<br />
fermentation, by States, fiscal year <strong>1949</strong><br />
98. Withdrawals: Still wines, by months, fiscal year <strong>1949</strong><br />
99. Withdrawals: Still wines, by States, fiscal year <strong>1949</strong><br />
100. Summary: Production, withdrawals, losses, and stocks of still wines,<br />
by months, fiscal year <strong>1949</strong><br />
101. Summary: Production, withdrawals, losses, and stocks on hand<br />
June 30, of still wines, and premises operated, by States, fiscal<br />
year <strong>1949</strong><br />
102. Summary: Production, withdrawals, losses, and stocks of sparkling<br />
wines, by months, fiscal year <strong>1949</strong> 20$<br />
103. Summary: Production, withdrawals, losses, and stocks on hand<br />
June 30, of sparkling wines, and number of premises operated, by<br />
States, fiscal year <strong>1949</strong> 208<br />
104. Summary: Production, withdrawals, losses, and stocks of vermouth,<br />
by months, fiscal year <strong>1949</strong> 209<br />
105. Summary: Production, withdrawals, losses, and stocks on hand<br />
June 30, of vermouth, and number of premises operated, by States,<br />
fiscal year <strong>1949</strong><br />
106. Summary: Production, withdrawals, losses, and stocks of aperitif<br />
wines other than vermouth, by months, fiscal year <strong>1949</strong><br />
107. Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of aperitif wines other than vermouth, and number of premises<br />
operated, by States, fiscal year <strong>1949</strong> 210<br />
108. Summary: Production, tax-paid withdrawals, and stocks on hand<br />
June 30, of still and sparkling wines, and premises operated, fiscal<br />
years 1934 to <strong>1949</strong>, inclusive 211<br />
109. Summary: Materials used for the production of ethyl alcohol,<br />
distilled spirits, fermented malt liquors, and vinegar, by kinds, fiscal<br />
year <strong>1949</strong> 213<br />
110. Summary: Materials used at vinegar plants, and production and<br />
stocks of vinegar, by months, fiscal year <strong>1949</strong> 214<br />
111. Summary: Materials used at vinegar plants, production and stocks<br />
112.<br />
of vinegar, and premises operated, fiscal years 1943 to <strong>1949</strong>,<br />
inclusive<br />
Claims for redemption of stamps, remission, refund, and abatement<br />
215<br />
of taxes, fiscal year <strong>1949</strong> 215<br />
113. Claims for drawback, fiscal year <strong>1949</strong> 216<br />
114. Label activity under Federal Alcohol Administration Act, fiscal year<br />
<strong>1949</strong> 217<br />
115. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by<br />
months, fiscal year <strong>1949</strong> 217<br />
116. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by<br />
States, fiscal year <strong>1949</strong> 218<br />
TECHNICAL STAFF<br />
117. Analysis of the work of the Technical Staff during the fiscal year<br />
<strong>1949</strong>-Income, profits, estate, and gift tax cases<br />
118. Summary: Income, profits, estate, and gift tax appeals docketed,<br />
stipulated, defaulted, and defended on the merits before the Tax<br />
Court (formerly Board of Tax Appeals), fiscal years 1940 to <strong>1949</strong>,<br />
inclusive<br />
119. Analysis of work on compromise, extension of time, and final closing<br />
agreement cases, fiscal year <strong>1949</strong><br />
Page<br />
200<br />
201<br />
202<br />
203<br />
204<br />
205<br />
206<br />
207<br />
209<br />
210<br />
219<br />
221<br />
221
X<br />
CONTENTS<br />
OFFICE OF THE CHIEF COUNSEL<br />
APPEALS DIVISION<br />
Table<br />
120.<br />
Cases appealed from Tax Court decisions to appellate courts, fiscal<br />
year <strong>1949</strong><br />
121.<br />
Number and amounts, of cases shown in table 120 for the fiscal year<br />
<strong>1949</strong>, by class of tax and amounts involved<br />
122. Circuit and Supreme Court cases pending June 30, <strong>1949</strong><br />
123.<br />
Status of cases pending before the Tax Court of the United States,<br />
June 30, <strong>1949</strong><br />
124.<br />
Progress of cases in appellate courts on appeals from decisions of<br />
the Tax Court of the United States for the fiscal year ended<br />
June 30, <strong>1949</strong>_<br />
125.<br />
Disposition of Supreme Court, Circuit Court, and Tax Court cases<br />
closed during the fiscal year <strong>1949</strong><br />
126. Disposition of cases closed by the Tax Court of the United States<br />
during the fiscal year <strong>1949</strong><br />
127.<br />
Number, and amounts, of cases pending in field divisions, by class of<br />
tax and amounts involved<br />
128.<br />
Disposition of cases by the Tax Court of the United States during<br />
fiscal year <strong>1949</strong><br />
Page<br />
222<br />
222<br />
222<br />
222<br />
223<br />
223<br />
223<br />
224<br />
224<br />
CONTENTS<br />
MISCELLANEOUS STATISTICS<br />
Table<br />
147. Expenses of the <strong>Internal</strong> <strong>Revenue</strong> <strong>Service</strong>, fiscal year ended June 30,<br />
<strong>1949</strong><br />
Summary of internal revenue stamps issued to collectors of internal<br />
148. revenue and he tstmaster Po G enealduring r d the fiscal years 1948<br />
and <strong>1949</strong><br />
149. Cost of printing and binding for <strong>Internal</strong> <strong>Revenue</strong> <strong>Service</strong>, fiscal years<br />
1948 and <strong>1949</strong><br />
XI<br />
Page<br />
229<br />
235<br />
235<br />
CIVIL DIVISION<br />
129. Cases received and disposed of during the fiscal year <strong>1949</strong><br />
130. Results obtained in cases closed during the fiscal year <strong>1949</strong><br />
131. Results obtained in lien cases closed during the fiscal year <strong>1949</strong><br />
132.<br />
Civil cases pending at the beginning and end of the fiscal year <strong>1949</strong>_ _<br />
133.<br />
Number of Civil Division cases tried by the Department of Justice<br />
and number decided by the courts during the fiscal year <strong>1949</strong><br />
224<br />
225<br />
225<br />
225<br />
225<br />
CLAMS DIVISION<br />
134.<br />
Processing tax cases appealed to the United States Processing Tax<br />
Board of Review and the Tax Court of the United States, including<br />
those appealed to appellate courts, fiscal years 1939-<strong>1949</strong>,<br />
inclusive<br />
135. Number, and amounts, of cases shown in table 134 for the fiscal year<br />
<strong>1949</strong> only, by class of tax and amounts involved<br />
136.<br />
Status of processing tax cases pending before the Tax Court of the<br />
United States, including those appealed to appellate courts, June<br />
30, <strong>1949</strong><br />
137.<br />
Results obtained in processing tax cases closed before the Tax Court<br />
of the United States, including those appealed to appellate courts,<br />
fiscal year <strong>1949</strong><br />
138.<br />
Civil cases received and disposed of by Processing Tax Section, Claims<br />
Division, and number decided by courts during the fiscal year<br />
<strong>1949</strong><br />
139.<br />
Civil cases received and disposed of by Processing Tax Section, Claims<br />
Division, during the fiscal year <strong>1949</strong>, by number of cases and<br />
amounts involved<br />
140.<br />
Cases received and disposed of by Reorganization Section, Claims<br />
Division, during fiscal year <strong>1949</strong><br />
141.<br />
Results obtained in cases closed in Reorganization Section, Claims<br />
Division, during fiscal year <strong>1949</strong><br />
142.<br />
Liability involved in cases of Reorganization Section, Claims Division,<br />
pending June 30, <strong>1949</strong><br />
143.<br />
Cases received and disposed of by Bankruptcy and Receivership Section,<br />
Claims Division, during the fiscal year <strong>1949</strong><br />
144 Cases received and disposed of by Compromise Section, Claims Dinsion,<br />
during fiscal year <strong>1949</strong><br />
145.<br />
Liability involved in cases of Compromise Section, Claims Division,<br />
pending June 30, <strong>1949</strong><br />
146.<br />
Results obtained in cases closed in Compromise Section, Claims Division,<br />
fiscal year <strong>1949</strong><br />
226<br />
226<br />
226<br />
226<br />
227<br />
227<br />
227<br />
227<br />
227<br />
228<br />
228<br />
228<br />
228
ANNUAL REPORT<br />
OP THE<br />
COMMISSIONER OF INTERNAL REVENUE<br />
TREASURY DEPARTMENT,<br />
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,<br />
Washington, D. C., January 9, 1950.<br />
The honorable the SECRETARY OF THE TREASURY.<br />
SIR: I have the honor to submit the following report upon the work<br />
of the Bureau of <strong>Internal</strong> <strong>Revenue</strong> for the fiscal year ended June 30,<br />
<strong>1949</strong>:<br />
GENERAL<br />
The Bureau of <strong>Internal</strong> <strong>Revenue</strong> is responsible for the assessment<br />
and collection of all taxes imposed by any law providing internal<br />
revenue. It also has responsibilities under statutes which, while not<br />
imposing taxes, have some relation to internal revenue. These include<br />
the Federal Alcohol Administration Act (49 Stat., 977), as amended<br />
(27 U. S. C. and Sup., 201-212); the Liquor Enforcement Act of 1936<br />
(49 Stat., 1928, 27 U. S. C., 211-228); the Federal Firearms Act (52<br />
Stat., 1250, 15 U. S. C., 901-909); and the Stabilization Act of 1942<br />
(56 Stat., 765), as amended (50 U. S. C., App. Sup., 961-971).<br />
INTERNAL REVENUE COLLECTIONS<br />
The following table shows the collections by general sources of<br />
revenue for <strong>1949</strong> as compared with 1948:<br />
Summary of internal revenue collections, fiscal years 1948 and <strong>1949</strong><br />
General source<br />
Fbeal year Increase or decrease (—)<br />
1918 <strong>1949</strong> Amount Percent<br />
Income and profits taxes:<br />
Individual:<br />
Withheld by employers $11,533,576,972 $10,055, 501, 785 —$1,478,075,187 —12.8<br />
Other 9, 464, 203, 727 7,996, 320,132 —1,467,883,595 —15.6<br />
Total individual income taxes 20,997, 780,699 18,061, 821, 917 —2,945,958, 782 —14.0<br />
Corporation:<br />
Income taxes<br />
Excess profits taxes:<br />
9,851, 499, 537 11, 342, 643, 703 1, 491, 144, 256 15.1<br />
Declared value I 17, 643, 249 16, 233,475 —1, 409,774 —8.0<br />
<strong>Revenue</strong> Act of 1940. as amended'. 305, 251,476 194,495,199 —110,756,277 —36.3<br />
Army and Navy contracts 15, 572 296,768 281,196 1,895.8<br />
Total corporation income and<br />
profits taxes 10,174, 409, 834 11,553,669, 234 1,379, 259,400 13.6<br />
Total income and profits taxes_ 31, In. 190, 6a3 2%605,491,151 —1, 566, 699,382 —5.0<br />
1
2<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Summary of internal revenue collections, fiscal years 1948 and <strong>1949</strong>-Continued<br />
General source<br />
Employment tans:<br />
'Old-age insurance (Federal Insurance<br />
Contributions Act)<br />
Unemployment insurance (Federal Unemployment<br />
Tax Act)<br />
Carriers taxes-old-age benefits (Railroad<br />
Retirement Tax Act)<br />
Total employment taxes<br />
2,381,342,353<br />
Fiscal year<br />
Miscellaneous internal revenue:<br />
Capital stock tax<br />
1,722,833<br />
822,380,121<br />
Estate tax 76,965,322<br />
Glft tax<br />
' Digit-Med :spirits (Imported, excise) 109,985,295<br />
Distilled spirits (domestic, excise)._ 1,326,267,594<br />
Distilled spirits rectification tax<br />
34,983,322<br />
Wines<br />
60,981,<br />
4557 2, 836<br />
Floor taxes, wines and liquors<br />
Bottle or container stamps<br />
12,489,467<br />
Fermented malt liquors<br />
697,097,258<br />
Special or occupational taxes<br />
13, 519,426<br />
Total alcohol taxes<br />
2,255,328,754<br />
Tobacco taxes<br />
I, 3W,280, 153<br />
Stamp taxes<br />
79,485,936<br />
Manufacturers' excise taxes<br />
1,649,234,053<br />
Retailers' excise taxes<br />
469,922,738<br />
Other taxes (communications, transportation,<br />
admissions, oleomargarine, etc.,<br />
and repealed taxes not listed above)_... 1,855, 711,499<br />
Total miscellaneous internal revenue.<br />
Grand total<br />
I Repealed for tax years ending after June 30, 1946.<br />
I Repealed for tax years beginning after Dec. 31, 1945.<br />
Repealed for tax years ending after June 30, 1945.<br />
Increase or decrease (-)<br />
Amount<br />
21, 594,617<br />
-6,637,893<br />
122,298, 670<br />
- 20, 711,951<br />
97,080,695<br />
Percent<br />
REFUNDS AND REPAYMENTS<br />
During the year refunds of tax collections, together with interest,<br />
in total amount of $2,902,742,898, were made from the appropriation<br />
"Refunding internal revenue collections, <strong>1949</strong> and prior years."<br />
Following is a summary of the refunds, showing the number of<br />
claims, the amounts of refunds and repayments allowed (including<br />
drawbacks and stamp redemptions), and the amounts of interest paid<br />
thereon, with respect to each general class of tax during the fiscal<br />
year <strong>1949</strong> as compared with the fiscal year 1948:<br />
Number of claims paid and the amount of refunds, payments, and repayments,<br />
including interest, during the fiscal years 1948 and <strong>1949</strong><br />
Class of tax<br />
1948<br />
1,612,720,919<br />
208,508,300<br />
560,113,134<br />
8,311,009, 410<br />
Number of claims<br />
<strong>1949</strong><br />
687,150,996<br />
226,228,180<br />
562,733,585<br />
2,476,112, 762<br />
6,137, 508<br />
72.6, 780, 589<br />
60,757,344<br />
121, 773, 303<br />
1,276,180,995<br />
33,793,236<br />
65,<br />
719, 565<br />
12, 297,810<br />
686,357, 516<br />
14,402,982<br />
2,210,607,168<br />
1,321,874,770<br />
72,828,043<br />
1, 771, 532,723<br />
449,210,787<br />
1, 752,792,194<br />
8,381,521,106<br />
Amount refunded or<br />
paid<br />
74,930,077<br />
17,719,880<br />
2,620,451<br />
94, 770,409<br />
4,414,675<br />
-86, 599,552<br />
-16,207,978<br />
11,808,008<br />
- 50.086, 599<br />
-1,190,086<br />
4,819,925<br />
-22,992<br />
-201,657<br />
- 10,729, 742<br />
883,556<br />
- 44,719,588<br />
70,511,696<br />
Interest allowed m-<br />
eluded in amou C nt<br />
refunded)<br />
1948 <strong>1949</strong> 1948 <strong>1949</strong> 1948 <strong>1949</strong><br />
46<br />
8.5<br />
0.5<br />
4.0<br />
256.2<br />
-10.5<br />
-21.1<br />
10.7<br />
-9.8<br />
- 3.4<br />
7.9<br />
-54.0<br />
- 1.6<br />
-1.5<br />
6.5<br />
-2.0<br />
1.7<br />
-8.4<br />
7.4<br />
- 4.4<br />
5.9<br />
0.8<br />
41,864,542, 295 40,463,125,019 -1,031,417, 276 -3.3<br />
Class of tax<br />
Employment taxes:<br />
Old-age insurance (Federal<br />
Insurance Contributions<br />
Act)<br />
Unemployment insurance<br />
(Federal Unemployment<br />
Tax Act)<br />
Carriers taxes-old-age<br />
benefits (Railroad Retirement<br />
Tax Act)<br />
Total employment<br />
taxes<br />
Miscellaneous internal revenue:<br />
Capital stock tax<br />
Estate tax<br />
Gift tax<br />
Alcohol taxes<br />
Tobacco taxes<br />
Manufacturers' and retailers'<br />
excise taxes<br />
Other taxes<br />
Total miscellaneous internal<br />
revenue<br />
Processing and related taxes<br />
Total refunds of <strong>Internal</strong><br />
revenue collections__ _<br />
Repayments (not refunds of taxes<br />
erroneously collected):<br />
Redemption of stamps:<br />
Alcohol tax<br />
Miscellaneous taxes:<br />
Narcotics<br />
Silver<br />
Tobacco<br />
Other miscellaneous<br />
stamps<br />
Drawbacks:<br />
Alcohol<br />
Tobacco<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 3<br />
Number of claims paid and the amount of refunds, payments and repayments,<br />
including interest, during the fiscal years 1948 and <strong>1949</strong>-Continued<br />
Total miscellaneous<br />
stamps<br />
Total stamp redemptions<br />
Total drawbacks<br />
Total refunds and repayments<br />
of internal<br />
revenue<br />
Number of claims<br />
Amount refunded or<br />
paid<br />
Interest allowed (in.<br />
cludep in amount<br />
refunded)<br />
1948 <strong>1949</strong> 1948 <strong>1949</strong> 1948 <strong>1949</strong><br />
198,896<br />
11,604<br />
305<br />
406, 744<br />
13,126<br />
412<br />
5,073,015<br />
2, 511, 236<br />
30,685<br />
7,858,778<br />
2,818,346<br />
570,210<br />
237, 967<br />
98,006<br />
4,722<br />
139,602<br />
196,980<br />
104, 571<br />
210,755 420,282 7,619,938 11, 243,339 340,695 390,553<br />
136<br />
1,910<br />
327<br />
12,915<br />
27<br />
1,148<br />
6, 408<br />
47<br />
2, 384<br />
448<br />
17,837<br />
18<br />
1,46<br />
4, 815<br />
128,040<br />
10, 014,297<br />
628, 930<br />
38, 230, 397<br />
1,344<br />
1,350,111<br />
2,938, 769<br />
31,692<br />
17, 741,471<br />
1,136, 224<br />
42,503, 783<br />
961<br />
1, 422, 438<br />
2, 691, 086<br />
28,119<br />
1, 568, 292<br />
91, 678<br />
27,503<br />
30<br />
164,688<br />
75,677<br />
4, 999<br />
1,949, 567<br />
136, 080<br />
17,287<br />
32<br />
193,360<br />
95,061<br />
21,871 27,016 53, 291, 988 65,527,635 1,953,985 2,396,365<br />
2,933<br />
21 12 82,108 71,687 32,183 7,885<br />
2,171,144 39,108,973 2, 293, 744,339 2,899,378, 470 56, 514,935 86, 335, 535<br />
58<br />
2,070<br />
3,215<br />
2,318<br />
61<br />
2,195<br />
3,581<br />
471,826<br />
1,118<br />
453<br />
2,950, 89<br />
367,918<br />
349,420<br />
3,300<br />
76<br />
2, 770, 742<br />
238,439<br />
17<br />
99<br />
15,873<br />
25<br />
8<br />
11,317<br />
5,346 5,818 3,323,379 3,012,557 15,972 11,325<br />
8,279 8,136 3, 795, 205 3,381, 978 15,989 11,350<br />
5<br />
2<br />
1,756<br />
9 991<br />
2,451<br />
7 9 2, 747 2, 451<br />
32,179,430 39,117,118 2,297, 542,291 2,902, 742,898 56, 630,924 88,346,884<br />
Non.-There was also refunded during the fiscal year <strong>1949</strong> the amount of $16,610, with no interest, from<br />
Puerto Rico trust fund collections, covering 46 claims.<br />
The figures in this table will no agree with those in ater sections of this report for the reason that the<br />
amounts shown in the later sections relate to claims disposed of by the Units, whereas this table- shows<br />
the actual payments made.<br />
Refunds of internal revenue<br />
collections:<br />
Income and profits taxes:<br />
Individual<br />
Corporation<br />
Total income and prof-<br />
„ its taxes<br />
31, 882,485<br />
76,012 38,582,744 $1,703,802,201 $2,408,761,223<br />
78,919 528,953,206<br />
413, 779,591 $22,037,370<br />
32, 150, 702<br />
931,895,975<br />
51,844, 756<br />
1, 918, 497 38,681,663 2,232, 755,407 2,822,535,814 54,188,072 83,690,732
4 REPORT OF .<br />
COMMISSIONER OF INTERNAL REVENUE<br />
ADDITIONAL TAX ASSESSED AS A DIRECT RESULT OF ENFORCEMENT EFFORTS<br />
During the fiscal year ended June 30, <strong>1949</strong>, additional assessments<br />
against all classes of taxpayers aggregated $1,891,679,000. This represents<br />
a decrease of $5,336,000, or 0.3 percent, as compared with<br />
$1,897,015,000 additional assessments made during the preceding<br />
fiscal year. Of the <strong>1949</strong> total of additional assessments, $1,698,284,000,<br />
or 89.8 percent, represents additional income and profits taxes. This<br />
amount is 0.7 percent more than the $1,686,841,000 additional assessments<br />
of income and profits taxes made during the 1948 fiscal year.<br />
A comparison of the additional assessments made during the fiscal<br />
year ended June 30, <strong>1949</strong>, with that of the fiscal year ended June 30,<br />
1948, for the four general classes of tax is shown below:<br />
Income and profits tax<br />
Employment taxes<br />
Alcohol taxes<br />
Other taxes<br />
Total<br />
Additional assessments, fiscal years 1948 and <strong>1949</strong><br />
iTax, interest, and penalties, including duplicate and jeopardy assessments]<br />
General class of tax<br />
/Money figures in thousands of dollars/<br />
Fiscal year<br />
1,897,015<br />
1,891,679<br />
Increase or<br />
decrease (—)<br />
Amount<br />
—5, 336<br />
Percent<br />
0.7<br />
15. 7<br />
26.8<br />
—11.6<br />
During the fiscal year deputy collectors of internal revenue collected<br />
$346,509,480 from taxpayers against whom distraint warrants had<br />
been issued. This amount, collected through the direct efforts of the<br />
collectors' field forces is not included in the additional assessments<br />
shown above; however, a negligible portion of the additional assessments<br />
are collected through the issuance of distraint warrants.<br />
PERSONNEL SUMMARY<br />
During the fiscal year ended June 30, <strong>1949</strong>, there were in the field<br />
and departmental service of the Bureau 12,721 appointments and<br />
12,598 separations. Included in the number of separations are 30<br />
employees who were granted military furloughs, 445 retirements, of<br />
which 88 were on account of disability, and 18 employees separated<br />
for disciplinary reasons. The distribution of personnel in the field<br />
and departmental service of the Bureau at the close of the fiscal year<br />
1948, and the distribution at the close of the fiscal year <strong>1949</strong>, are<br />
compared in the following table:<br />
—0.3<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 5<br />
Summary of personnel, Bureau of <strong>Internal</strong> <strong>Revenue</strong>, June 30, 1948, as compared<br />
with June 30, <strong>1949</strong><br />
Departmental service<br />
Branch of service<br />
Field service:<br />
Offices of collectors of internal revenue<br />
Supervisors of accoonts and collections<br />
<strong>Internal</strong> revenue agents' forces:<br />
Income, profits, estate, and gift taxes<br />
Miscellaneous and sales taxes<br />
Alcohol Tax Unit:<br />
Offices of district supervisors<br />
Field inspection force<br />
Intelligence Unit<br />
Technical Staff<br />
Excess Profits Tax Council<br />
Office of the Chief Counsel<br />
Processing Division<br />
Total field service<br />
Grand total<br />
Number on payroll as of-<br />
June 30, 1948 June 30, <strong>1949</strong><br />
30, 692 29, 908<br />
71 88<br />
8, 398 9,177<br />
80 86<br />
4,054 4,058<br />
14 15<br />
1,286 1,470<br />
528 607<br />
84 149<br />
370 409<br />
1,904 1,747<br />
47,481 47, 712<br />
Increase<br />
or<br />
decrease<br />
—108<br />
—784<br />
15<br />
779<br />
6<br />
4<br />
1<br />
184<br />
79<br />
es<br />
39<br />
—157<br />
231<br />
52,143 52,286 123<br />
At the beginning of the year, the number of Bureau employees holding<br />
war-service or interim appointments totaled 7,298, or about 14<br />
percent of the entire personnel. Examinations conducted by the<br />
Civil <strong>Service</strong> Commission and by examining boards operating in Bureau<br />
field offices, under supervision of the Civil <strong>Service</strong> Commission,<br />
provided opportunities for many employees to qualify for permanent<br />
status. As a result, 3,892 employees were converted to permanent<br />
status during the year. The number of employees holding warservice<br />
or interim appointments at the close of the year totaled 3,802,<br />
or approximately 7 percent of the entire personnel.<br />
Due to the exhaustion of eligible registers in certain areas and in<br />
anticipation of funds being available for the employment of additional<br />
personnel in the fiscal year 1950, new examinations for the positions<br />
of internal revenue agent and zone deputy collector were held generally<br />
throughout the country. As a result, lists of qualified applicants<br />
are available to meet present and future needs for some time<br />
to come.<br />
Supplementing the transfer to the field offices of the preparation of<br />
personnel action documents, which eliminated a mass of paper work<br />
theretofore performed in the central office of the Bureau in Washing<br />
ton, in September 1948, officers in charge of field offices were delegated<br />
authority to approve locally a great majority of personnel actions<br />
which are incident to the daily operations of their offices. Experience<br />
to date has indicated that this shift of responsibility has resulted in<br />
economy of time and effort and in improved administration.<br />
In May <strong>1949</strong>, the keeping of retirement accounts and records was<br />
decentralized to eight field offices in the New York City area as an<br />
experiment to determine the feasibility and advisability of transferring<br />
this paper work to the field service generally. The experiment proved<br />
successful and, as a result, the maintenance of retirement records and<br />
accounts of some 45,000 employees will be decentralized to all field<br />
offices, the transfer to be completed in the fall of <strong>1949</strong>.<br />
860947-50-2
6<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
IMPROVEMENTS IN ORGANIZATION AND PROCEDURE<br />
Emphasis was placed throughout the year on the development of<br />
organizational and procedural improvements that represent greater<br />
efficiency in the Bureau's operations and better service to taxpayers.<br />
The Committee to Direct Management Studies of the Bureau of <strong>Internal</strong><br />
<strong>Revenue</strong>, established by order of the Secretary on July 2, 1948,<br />
afforded valuable consultative assistance to the Commissioner in the<br />
formulation of solutions for management problems. A firm of management<br />
engineers was employed to make a study of operating methods<br />
in the offices of collectors of internal revenue, and a report embodying<br />
the recommendations arising from such study was submitted<br />
in January <strong>1949</strong>. Highly satisfactory results were also obtained from<br />
the work simplification and "cash awards for suggestions" programs,<br />
which provide for effective utilization of the constructive ideas of the<br />
Bureau's own rank and file employees.<br />
Organization changes.—In the Washington office, the Estate and<br />
Gift Tax Division was transferred from the Miscellaneous Tax Unit to<br />
the Income Tax Unit. This resulted in the closer linking of work in<br />
the field and headquarters offices, since all field examinations of estate<br />
and gift tax returns are made by revenue agents. In the area of administrative<br />
services, additional decentralization was achieved by the<br />
transfer of certain personnel records to field offices and by greatly<br />
enlarging the authority of field officers to approve personnel actions.<br />
Also, the work of surveying, classifying, and storing approximately<br />
2,500,000 individual income tax returns, previously performed in<br />
Washington, was made the responsibility of field offices.<br />
<strong>Internal</strong> improvement programs.—The success of the work simplification<br />
and "cash awards for suggestions" programs in reaping the<br />
benefits of employee interest in improved methods is shown by the<br />
facts that 871 work simplification recommendations were approved<br />
and installed during <strong>1949</strong>, and that 602 cash awards were made.<br />
Mechanization of operations in collectors' offices.—The processing of<br />
nearly 250 million tax returns and associated documents each year is<br />
an operation that can be handled most economically if mechanized<br />
accounting and recording techniques can be utilized in its performance.<br />
Accordingly, the Bureau continued throughout the year an energetic<br />
and systematic campaign to mechanize as many as possible of the<br />
processing and recording operations carried on in collectors' offices.<br />
Punch card tabulating equipment and processes were installed in<br />
seven additional collection districts; namely, the districts of sixth<br />
California, first Illinois, Maryland, Michigan, and first, second, and<br />
third New York. During 1948 such equipment was used only for<br />
processing those income tax returns for which the collectors computed<br />
the tax liability, but in <strong>1949</strong> experiments were conducted in its use<br />
for the processing of all types of income tax returns. There was<br />
rapid acceleration of the microfilming program, resulting in the release<br />
of substantial amounts of filing equipment and floor space much<br />
in need for current operations.<br />
Plans for tests and pilot operations.—The management-engineering<br />
firm's report on operations in collectors' offices contained a number<br />
of recommendations for new equipment and procedures. In view of<br />
the far-reaching implications of such recommendations, it was evident<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 7<br />
that they should be tested in pilot operations before being installed<br />
on a Nation-wide basis. Accordingly, several task force groups were<br />
established to arrange for the necessary tests, analyze the results,<br />
and either prepare plans for the implementation of the proposal or<br />
recommend its rejection. Most of these tests will extend into the<br />
fiscal year 1950. Examples of the tests for which arrangements were<br />
made by the task forces are the following:<br />
(1) Electromatic typewriters, continuous forms, and roller platen<br />
posting machines for processing individual income tax returns.<br />
(2) Discontinuance of separate accounts to record collection of<br />
accrued penalties and interest, collections obtained after abatement<br />
of assessments as uncollectible, and excess collections of income and<br />
withholding taxes.<br />
(3) A new and simplified scheme of block numbering of returns to<br />
reduce typing and proofreading.<br />
(4) Validating machines and bank proof machines for the processing<br />
and control of remittances; also the adaptation of cash register<br />
machines to the validation of special tax stamps.<br />
(5) A simplified procedure for the control and disposition of unclassified<br />
collections.<br />
(6) High speed posting machines with direct subtraction and continuous<br />
carbon-interleaved forms for the preparation of accounting<br />
and related records.<br />
(7) Inserting and mailing machines for use in the distribution of<br />
tax return forms and instructions.<br />
COST OF ADMINISTRATION<br />
The amount of $210,859,000 was appropriated for the fiscal year<br />
<strong>1949</strong> for salaries and expenses in connection with the assessment<br />
and collection of internal revenue taxes and the administration of<br />
internal revenue laws. The expenditures and obligations against the<br />
Bureau appropriation were $209,205,715, leaving an unexpended<br />
balance of $1,653,285. The expenditures do not include the amounts<br />
expended for refunding taxes illegally or erroneously collected and<br />
for the redemption of stamps. The cost of collecting $40,463,125,019<br />
during the year was $0.52 per $100 compared with $0.44 per $100<br />
for 1948.<br />
Data on the annual cost of administration, although of interest and<br />
value for certain purposes, cannot be relied upon either as a guide<br />
to the proper scale of administrative activity or as a measure of<br />
relative efficiency of operation from year to year. An annual ratio<br />
of cost to collections is determined by many factors, most of which<br />
have no relationship to these objectives. To illustrate, one such<br />
factor is the nature of the tax system. The higher the lev el of tax<br />
rates and the more numerous the levies that are inherently economical<br />
to collect the lower will be the average cost ratio. Another factor<br />
is the prevailing level of salaries paid to Bureau personnel. A third<br />
factor is the volume of essential services performed for taxpayers,<br />
such as computation of tax liability, and the volume of investigative<br />
activity required with respect to refund claims, both of which have<br />
expanded markedly during recent years.
S<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 9<br />
INCOME TAX CONVENTIONS AFFECTING THE BUREAU OF INTERNAL REVENUE<br />
PROMULGATED DURING THE FISCAL YEAR <strong>1949</strong><br />
A convention between the United States of America and the Kingdom<br />
of the Netherlands for the avoidance of double taxation and<br />
the prevention of fiscal evasion with respect to taxes on income and<br />
certain other taxes was proclaimed by the President on December 8,<br />
1948. This convention was effective as of January 1, 1947.<br />
A convention between the United States and Denmark for the<br />
avoidance of double taxation and the prevention of fiscal evasion<br />
with respect to taxes on income was proclaimed by the President on<br />
December 8, 1948. This convention was effective as of January 1,<br />
1948.<br />
IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR <strong>1949</strong> AFFECTING<br />
THE BUREAU OF INTERNAL REVENUE<br />
EIGHTIETH CONGRESS, SECOND SESSION<br />
Public Law 864, approved July 1, 1948, amends Title III of the,<br />
National Housing Act, as amended, so as to provide in section 304<br />
thereof that the Federal National Mortgage Association, including its<br />
franchise capital, reserves, surplus, mortgage loans, income, and<br />
stock, shall be exempt from all taxation now or hereafter imposed by<br />
the United States.<br />
Public Law 869, approved July 1, 1948, amends section 812(e)(1)(G)<br />
of the <strong>Internal</strong> <strong>Revenue</strong> Code (relating to the marital deduction for<br />
estate tax purposes in the case of life insurance with power of appointment<br />
in the surviving spouse) by expanding the application of<br />
the provision to include cases where insurance proceeds are held by<br />
the insured subject to an agreement to pay only interest thereon<br />
annually or at more frequent intervals and cases where interest is to<br />
be paid for a period and installments of the proceeds are to be paid<br />
for a period. The amendment also extends the application of the<br />
provision to annuity and endowment contracts, and to proceeds<br />
under an insurance contract upon the life of a person other than the<br />
decedent where the insured survives the decedent. The amendment,<br />
which is applicable with respect to estates of decedents dying after<br />
December 31, 1947, also makes certain clarifying and technical<br />
changes in section 812 (e)(1)(G).<br />
Public Law 899, approved July 3, 1948, amends section 3154(a) of<br />
the <strong>Internal</strong> <strong>Revenue</strong> Code by adding thereto a provision requiring<br />
the Commissioner of <strong>Internal</strong> <strong>Revenue</strong> to refund or credit to any<br />
brewer taxes paid by him on beer, ale, and similar fermented malt<br />
liquor which was lost in bottling operations, such refund or credit for<br />
any calendar month not to exceed 2% percent of the tax paid by the<br />
brewer on all beer, etc., removed during such month from his brewery<br />
to his bottling house. It also amends section 3154(b) of the Code to<br />
provide that no claim resulting from a loss from bottling operations<br />
shall be allowed unless made within 90 days after the close of the<br />
month within which such loss occurred. This amendment is applicable<br />
only with respect to beer, etc., which is lost after July 1, 1948.<br />
It also amends section 3404(d) of the Code so as to exempt from the<br />
tax on musical instruments those sold for the use of religious or nonprofit<br />
educational institutions for exclusively religious or educational_<br />
purposes. Public Law 899 also amends section 3443(a)(3)(A)(i) of<br />
the Code so as to permit the allowance of a refund or credit of the<br />
tax on musical instruments to the manufacturer, producer, or importer<br />
thereof where such instruments are resold by any person for<br />
the use of any religious or nonprofit educational institution for<br />
exclusively religious or educational purposes.<br />
EIGHTY-FIRST CONGRESS, FIRST SESSION<br />
Public Law 2, approved January 19, <strong>1949</strong>, provides for expense<br />
allowances for the President, the Vice President, and the Speaker of<br />
the House of Representatives in the amounts of $50,000, $10,000, and<br />
$10,000 per annum, respectively, and provides that no tax liability<br />
shall accrue with respect to such allowances. These provisions are<br />
effective at noon on January 20, <strong>1949</strong>.<br />
Public Law 4, approved February 3, <strong>1949</strong>, extended through June<br />
30, <strong>1949</strong>, the applicability of Public Law 769 (Eightieth Congress),<br />
approved June 25, 1948, which provides that certain articles donated<br />
by the people or Government of France for sale for charitable purposes<br />
in the United States may be entered, or withdrawn from warehouse,<br />
for consunption free of customs duties and internal revenue taxes.<br />
Public Law 33, approved March 31, <strong>1949</strong>, provides that the import<br />
tax imposed under section 3425 of the <strong>Internal</strong> <strong>Revenue</strong> Code shall<br />
not apply with respect to articles (other than copper sulphate and<br />
other than composition metal provided for in paragraph 1657 of the<br />
Tariff Act of 1930, as amended, which is suitable for processing into<br />
castings) entered for consumption or withdrawn from warehouse for<br />
consumption during the period beginning April 1, <strong>1949</strong>, and ending<br />
with the close of June 30, 1950.<br />
Public Law 35, approved March 31, <strong>1949</strong>, amends section 3469(a)<br />
of the <strong>Internal</strong> <strong>Revenue</strong> Code, relating to the tax on transportation of<br />
persons, so as to provide that a port or station within Newfoundland<br />
shall not be considered a port or station within Canada for the purposes<br />
of the provision exempting from tax certain foreign travel except any<br />
part thereof which is from any port or station within the United States,<br />
Canada, or Mexico, to any other port or station within the United<br />
States, Canada, or Mexico.<br />
Public Law 72, approved May 24, <strong>1949</strong>, by section 120 amends section<br />
2411 of title 28, United States Code, so as to restore provisions<br />
relating to interest on judgments against the United States or collectors<br />
of internal revenue for overpayments of internal revenue taxes, which<br />
provisions had been omitted when title 28 was enacted into law by<br />
Pubhc Law 773 (Eightieth Congress), approved June 25, 1948.<br />
Section 128 of Public Law 72 amends section 1141(a) of the <strong>Internal</strong><br />
<strong>Revenue</strong> Code by substituting "courts of appeals" for "circuit courts<br />
of appeals and the United States Court of Appeals for the District of<br />
Columbia."<br />
Public Law 76, approved May 27, <strong>1949</strong>, provides by section 144<br />
that the Assessor of the District of Columbia, or his duly authorized<br />
representatives, is authorized and empowered to request mformation<br />
from the Bureau of <strong>Internal</strong> <strong>Revenue</strong> relative to any person for the<br />
purpose of assessing the sales tax imposed by Title I of such law, and<br />
that the Bureau is authorized and required to supply such information<br />
as may be requested for such purpose.
10<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Public Law 137, approved June 28, <strong>1949</strong>, amends sections 403(d)(3)<br />
and 452(c) of the <strong>Revenue</strong> Act of 1942 by extending to July 1, 1950,<br />
the period for releasing certain powers of appointment free of estate or<br />
t tax. It also amends section 283 of title 18 of the United States<br />
Code to provide that retired officers of the armed forces of the United<br />
States, while not on active duty, shall not by reason of their status be<br />
subject to such section,. which provides criminal penalties for the<br />
prosecution of claims against the United States by officers or employees<br />
thereof.<br />
ACCOUNTS AND COLLECTIONS UNIT<br />
The Accounts and Collections Unit is the central administrative<br />
organization for the 64 internal revenue collection districts and makes<br />
the administrative audit of all expenditures for the <strong>Internal</strong> <strong>Revenue</strong><br />
<strong>Service</strong>.<br />
There were 92,841,730 tax returns filed in collectors' offices during<br />
the fiscal year <strong>1949</strong>, as compared with 93,810,164 returns filed during<br />
the preceding year. Of the total returns filed, 72,247,919 were income<br />
tax and excess profits tax returns and declarations, as compared with<br />
74,410,722 in the preceding year.<br />
A total of 20,707,066,479 revenue stamps, valued at $3,631,121,654,<br />
was issued to collectors of internal revenue and to the Postmaster<br />
General, compared with 20,765,825,608 stamps, valued at $3,735,-<br />
387,804, issued during 1948.<br />
The face value of revenue stamps returned by collectors of internal<br />
revenue and by the Postmaster General and credited to their accounts<br />
amounted to $777,740,366. There were 31 applications allowed for<br />
restamping packages from which the original stamps had been lost,<br />
mutilated, or destroyed, compared with 39 applications in the preceding<br />
year.<br />
During the year, 785,711 individual income tax, 75,175 withholding<br />
tax, 91,590 miscellaneous tax, and 69,518 employment tax returns<br />
were verified by field deputy collectors. The total number of individual<br />
income tax returns disposed of by collectors' offices was approximately<br />
53 million, comprised of over 2 million returns which<br />
received office audit or field investigation, and 51 million returns closed<br />
after survey, without detailed investigation. At the close of the<br />
year, more than 70 million returns remained on hand for survey and<br />
possible audit action.<br />
The additional taxes, interest, and penalties collected or reported<br />
for assessment during the year as the result of collectors' investigative<br />
operations totaled $340,168,000. Of this total $289,760,000 involved<br />
income and withholding taxes while the balance related to<br />
employment taxes, alcohol taxes, and other internal revenue taxes.<br />
These amounts reflect an increase as compared with the preceding<br />
year when the corresponding total was $330,991,000, of which $281,-<br />
218,000 represented income and withholding taxes. For both periods,<br />
the figures are exclusive of amounts collected upon warrants for<br />
distraint (see following paragraph)•<br />
In enforcing the collections of overdue taxes, collectors of internal<br />
revenue issued 2,086,118 warrants for distraint during the year as compared<br />
with 1,752,449 warrants issued in the preceding year. The<br />
amount collected by field deputy collectors as a result of the issuance<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 11<br />
of warrants for distraint totaled $346,509,480 for the fiscal year <strong>1949</strong>,<br />
representing a substantial increase over the 1948 total of $280,183,603.<br />
There were 1,010,810 warrants for distraint in custody of the collectors'<br />
field forces on June 30, <strong>1949</strong>, as compared with 815,257 on hand June<br />
30, 1948.<br />
An average of 8,451 deputy collectors made a total of 3,252,330<br />
revenue-producing investigations, including the serving of warrants<br />
for distraint, as compared with 2,892,965 revenue-producing investgations<br />
made by an average of 8,228 field deputy collectors in the<br />
preceding fiscal year.<br />
The total amount collected and reported for assessment by deputy<br />
collectors was $608,368,524 as compared with $554,578,717 in the<br />
preceding year. The average number of investigations made per<br />
deputy and the average amount of tax collected and reported for<br />
assessment were 385 and $71,988, respectively, compared with 352<br />
and $67,401, respectively, in 1948.<br />
Collectors of internal revenue, after having taken the necessary<br />
administrative action, transmitted to the Bureau or otherwise disposed<br />
of 693,291 claims, as compared with 787,900 claims in 1948, a<br />
decrease of 94,609. The number of claims on hand in collectors'<br />
offices at the end of the fiscal year was 156,721, compared with 128,537<br />
at the close of the preceding fiscal year.<br />
The collectors of internal revenue certified for refund 36,554,135<br />
overpayments of income tax. These overpayments resulted from<br />
the provisions of the Current Tax Payment Act and were reflected<br />
on individual income tax returns filed on Forms 1040 and 1040A for<br />
the taxable year 1948. The refunding operation was completed<br />
within the fiscal year in which the returns were filed and this accomplishment<br />
resulted in a substantial saving in interest payments, as<br />
will be noted upon reference to the following table:<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
Taxable year<br />
Number of<br />
refunds Principal Interest<br />
16,059,028<br />
22, 211, 755<br />
30,472,926<br />
30, 996, 723<br />
3h 865, 584<br />
36, 554, 135<br />
$586, 596, 165<br />
979,746,659<br />
1, 384, 293, 318<br />
1, 407,052, 911<br />
1,476, 285,843<br />
2,035, 793,715<br />
Nom—These figures exclude refunds in excess of $1,000 which are certified by the Commissioner.<br />
$21,926, 678<br />
17,186,337<br />
4,708, 759<br />
1,419,296<br />
1,182,703<br />
1,221,156<br />
The Supervisors of Accounts and Collections submitted 77 reports<br />
covering their examinations of the accounts of collectors of internal<br />
revenue during the year, compared with 92 reports submitted during<br />
the year ended June 30, 1948. Eight new collectors and four acting<br />
collectors were installed by the supervisors during the fiscal year.<br />
The Processing Division was engaged in assembling and sorting the<br />
documents evidencing withholding or prepayment of income tax,<br />
associating and comparing them with annual returns filed by individuals,<br />
and in connection with overpayment returns filed in nine collection<br />
districts, prepared refund schedules for certification by the<br />
collectors concerned. During the fiscal year, approximately 131,000,-<br />
000 information documents of all kinds were received and were in<br />
process.
12<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
The Planning Division was expanded with a view to more nearly<br />
conforming its size to the increasing responsibilities devolving upon it<br />
in connection with the decentralization program and the implementation<br />
of the recommendations made by the management engineering<br />
firm which surveyed a number of representative collectors' offices<br />
during the year. Successful pilot installations conducted under the<br />
direction of the division led to the delegation to all collectors of<br />
responsibility for adjusting special employment tax refund claims not<br />
in excess of $1,000, and paved the way for adoption on a national scale,<br />
effective with the quarter beginning January 1, 1950, of a combined<br />
return form for use in reporting both income tax collected at source<br />
on wages and taxes under the Federal Insurance Contributions Act.<br />
Other tests, stemming from the engineers' recommendations, will be<br />
undertaken on a wide scale beginning January 1, 1950. One of these<br />
experiments which will be viewed with particular interest will be to<br />
determine the feasibility of using ledger cards in lieu of assessment<br />
sheets to permit the grouping of all tax accounts receivable of the<br />
same taxpayer. A number of different types of remittance control<br />
machines, cash registering devices, and other labor-saving equipment<br />
endorsed by the engineers also will be tested and a further trial of<br />
tabulating procedures and equipment will be conducted. Other<br />
recommendations of the engineers with respect to forms design,<br />
staffing standards, verification of income and prepayment credits, and<br />
taxpayer education are receiving continuing study.<br />
In administering the personnel of the several collection districts,<br />
the provisions of the Classification Act of 1923 and amendatory Acts,<br />
and decisions of the Comptroller General relating thereto, have been<br />
closely adhered to. The policy has been continued of making such<br />
appointments as have been authorized in the field collection service at<br />
the minimum salary rate of the appropriate grade, and all applications<br />
for positions have been carefully scrutinized and investigated with a<br />
view of maintaining the usual high standard of requirement for<br />
employment.<br />
The Disbursement Accounting Division administratively examined<br />
and recorded 1,568 monthly accounts of the collectors of internal<br />
revenue, internal revenue agents in charge, district supervisors, heads<br />
of Technical Staff Divisions, foreign account (Paris, France), including<br />
the San Juan, Puerto Rico Branch of the District of Maryland, comprising<br />
a total of 145,350 vouchers. In addition, 12,514 travel expense<br />
vouchers of employees and 23,295 vouchers covering passenger and<br />
freight transportation and miscellaneous expenses were audited and<br />
passed to the Chief Disbursing Officer, Treasury Department, or to<br />
the General Accounting Office for payment, making a total of 181,159<br />
vouchers handled during the <strong>1949</strong> fiscal year.<br />
EMPLOYMENT TAX UNIT<br />
The Employment Tax Unit administers the employment taxes<br />
imposed under Subchapters A, B, and C of Chapter 9 of the <strong>Internal</strong><br />
<strong>Revenue</strong> Code. Subchapter A (Federal Insurance Contributions<br />
Act) relates to the taxes with respect to employment by persons other<br />
than carriers; Subchapter B (Railroad Retirement Tax Act) relates to<br />
the taxes with respect to employment by carriers; and Subchapter C<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 13<br />
(Federal Unemployment Tax Act) relates to the tax on employers<br />
(other than carriers) of eight or more individuals. These provisions<br />
of law were formerly Titles VIII and IX of the Social Security Act and<br />
the Carriers Taxing Act of 1937.<br />
Collections of employment taxes for the fiscal year <strong>1949</strong> were<br />
$2,476,112,762, an increase of $94,770,409 compared with collections<br />
for the preceding year.<br />
Assessments of employment taxes.—During the year, 5,617 assessment<br />
lists, consisting of 13,617,219 items totaling $3,125,026,287, an<br />
increase of $1,021,937,308 over the previous year, were approved by<br />
the Commissioner. These lists included original and additional<br />
assessments of employment taxes. Included in this total were 2,114<br />
lists prepared by the collectors' offices and adjusted by the Bureau,<br />
consisting of 13,583,302 items totaling $3,118,479,816, and 3,503 lists<br />
prepared in the Bureau, consisting of 33,917 items totaling $6,546,471,<br />
as further analyzed in the following tabulations:<br />
Analysis of employment tax assessments appearing on collectors' lists<br />
Source Items Tax and penalty Interest Total<br />
Federal Insurance Contributions Act___<br />
Federal Unemployment Tax Act<br />
Railroad Retirement Tax Act<br />
Total<br />
12, 914, 563<br />
940, 555<br />
28,184<br />
22, 152,841, 198. 99<br />
279,668,691. 65<br />
684, 873,652.88<br />
2736,943. 14<br />
319, 553.46<br />
9, 736.20<br />
$2, 153, 678, 182. 13<br />
280,018, 245.11<br />
684, 883,389.08<br />
13, 583, 302 3, 117,383, 543. 52 1, 096, 272.80 3, 118,479, 816.32<br />
Analysis of employment tax assessments appearing on Commissioner's lists<br />
Source Items Tax Penalty Interest Total<br />
Federal Insurance Contributions Act__ 9,125 $927, 403.44 $203, 598.07 $58, 291.32 $1,194. 292.83<br />
Federal Unemployment Tax Act 24, 749 4,619,280. 83 351,216. 54 377, 769.54 5,348, 266.91<br />
Railroad Retirement Tax Act 43 2, 572.16 49.96 1, 288. 75 3, 910.87<br />
Total 33, 917 5, 549, 256.43 569,864. 57 437,349.61 6, 546, 470.61<br />
Taxes under the Federal Insurance Contributions Act.—Collections<br />
of taxes imposed under the Federal Insurance Contributions Act<br />
amounted to $1,687,150,996 for the year, as compared with $1,612,-<br />
720,919 for 1948, an increase of $74,430,077. These amounts include<br />
both the employees' tax and the employers' tax, each of which was<br />
imposed at the rate of 1 percent of taxable wages paid. Returns<br />
under the Act are required on a quarterly basis, 11,282,734 being filed<br />
during the fiscal year, as compared with 10,680,002 filed in the preceding<br />
year. The complete and final audit of returns under the Act<br />
is conducted in the offices of collectors of internal revenue.<br />
The following table sets forth information relative to claims disposed<br />
of under the Federal Insurance Contributions Act and/or Title VIII<br />
of the Social Security Act:
14<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Cairns under the Federal Insurance Contributions Act and/or Title VIII of the<br />
Social Security Act, except special refunds under section 1401(d) of the former<br />
Act, received and disposed of during the fiscal year <strong>1949</strong><br />
Claims:<br />
Pending at beginning of year<br />
Filed during year (new claims)<br />
Received from other sources<br />
Total to be disposed of<br />
Allowed in full or in part<br />
Rejected<br />
Canceled<br />
Total disposed of<br />
Pending at end of year<br />
Certificates of allowance issued when no claims were filed<br />
Overassessments settled by:<br />
Abatement<br />
Credit<br />
Refund<br />
Total<br />
Interest<br />
Allowed in full or in part<br />
Rejected<br />
Canceled<br />
Number<br />
3, 088<br />
17, 438<br />
188<br />
16,255<br />
1,273<br />
434<br />
17,962<br />
2, 752<br />
571<br />
Amount<br />
$839, 648. 49<br />
2, 546. 25<br />
965, 146. 02<br />
$1, 807, 340. 76<br />
136, 420. 23<br />
Grand total<br />
$1, 943, 760. 99<br />
NOTE. —The amount involved in claims filed during the year <strong>1949</strong> was $2,168,280. Included in the allowed<br />
claims shown in the above tabulation were 7,389 collectors' claims for abatement, of which 422 were multipleitem<br />
la<br />
im<br />
s<br />
Inolving 5 ,197 items There were also allowed 1,839 collectors' claims recommending refunds<br />
of $ 49,227 c<br />
plus v interest of $1,925. The amount involved in the claims rejected during the year totaled<br />
$607,607.<br />
Special refunds.—Under the provisions of section 1401(d) Of the<br />
Federal Insurance Contributions Act, an employee receiving wages<br />
from more than one employer during a calendar year may obtain a<br />
refund of the amount of the employees' tax deducted from his wages<br />
which is in excess of the tax on the first $3,000 of such wages. To<br />
obtain such a refund the employee must file a claim after the calendar<br />
year in which the wages were received and within 2 years after the<br />
calendar year in which such wages were received.<br />
Effective April 1, <strong>1949</strong>, the responsibility of adjusting these special<br />
refund claims was transferred from the Employment Tax Unit in<br />
Washington to the collectors of internal revenue. The following<br />
table reflects the action taken both by the Washington and the field<br />
offices on these claims during the fiscal year <strong>1949</strong>.<br />
Claims for special refund, under section 1401(d) of the Federal Insurance Can-<br />
tributions Act, received and disposed of during the fiscal year <strong>1949</strong> Number<br />
Claims:<br />
Pending at beginning of year<br />
53, 361<br />
Filed during year (new claims)<br />
387, 133<br />
461<br />
Received from other sources<br />
440, 955<br />
Total to be disposed of<br />
390,339<br />
5,374<br />
692<br />
Total disposed of<br />
396,405<br />
Pending at end of year<br />
44,550<br />
Nora.—The amount recommended for refund was $6,508,933, and the amount recommended for rejection<br />
was $45,767.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 15<br />
Offers in compromise.—On July 1, 1948, there were on hand 227<br />
offers in compromise aggregating $94,961 which had been submitted<br />
in settlement of an aggregate liability of $295,147, incurred under<br />
Title VIII of the Social Security Act and/or the Federal Insurance<br />
Contributions Act. There were 308 offers received, in the total<br />
amount of $63,548, involving an aggregate liability of $226,936; 179<br />
offers in the amount of $34,681 were accepted in settlement of liability<br />
of $115,078; 52 offers, amounting to $5,965 and involving liability<br />
of $37,358, were rejected; 9 offers, totaling $1,453 for liability of<br />
$4,286, were withdrawn; and 4 offers amounting to $1,294, payable<br />
on the installment basis, covering liability of $2,066, were terminated<br />
by default, leaving on hand at the close of the year 291 offers, totaling<br />
$115,116 and involving liability of $363,295.<br />
Coordination with Social Security Administration,.—The Bureau and<br />
the Social Security Administration continued to coordinate their<br />
decisions on questions involving provisions common to Title II of the<br />
Social Security Act and the Federal Insurance Contributions Act.<br />
At the beginning of the fiscal year, 21 inquiries from the Administration<br />
relating to such provisions were pending before the Bureau.<br />
During the fiscal year, 129 similar inquiries were received from the<br />
Administration, and 128 were disposed of, leaving 22 pending at the<br />
close of the fiscal year. Copies of 18 opinions of the General Counsel<br />
of the Federal Security Agency were furnished to the Bureau.<br />
Tax under the Federal Unemployment Tax Act.—The tax under the<br />
Federal Unemployment Tax Act is imposed on employers of eight or<br />
more. The rate is 3 percent on taxable wages paid with respect to<br />
employment. Collections amounted to $226,228,180, as compared<br />
with $208,508,300 for the fiscal year 1948, an increase of $17,719,880.<br />
Returns on Form 940 are required on an annual basis, 517,769 being<br />
filed during the fiscal year, as compared with 495,796 filed during the<br />
preceding fiscal year.<br />
The return for each calendar year is due on January 31 following<br />
the close of the year unless an extension of time for filing is granted.<br />
A taxpayer is entitled to a credit against the tax imposed by the<br />
Act for contributions paid into unemployment funds under a State<br />
unemployment compensation law which is approved and certified<br />
by the Commissioner for Social Security to the Secretary of the Treasury.<br />
For the calendar year 1948 unemployment compensation laws<br />
of the 48 States, the District of Columbia, and the Territories of<br />
Alaska and Hawaii were so approved and certified. The maximum<br />
credit allowable is 90 percent of the tax and, with certain exceptions,<br />
to be allowable to that extent the contributions must be paid into<br />
the State funds on or before the date the Federal return is required<br />
to be filed. Contributions paid after that date are allowable as a<br />
credit against the tax, but credit with respect to such contributions<br />
is limited to 90 percent of the amount which would have been allowable<br />
had such contributions been paid on or before the due date of the<br />
Federal return.
16 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Sections 601 and 602 of the <strong>Revenue</strong> Act of 1943 provide that contributions<br />
may be paid at any time and upon such payment may be<br />
allowable as credit against the Federal tax. Other provisions incorporated<br />
in the <strong>Revenue</strong> Act of 1943 permit certain credits to be<br />
allowed notwithstanding that claims for refund or credit were rejected<br />
prior to the enactment of such Act, and where offers in compromise<br />
had been accepted prior to such enactment.<br />
For the purpose of enabling the Bureau to determine whether the<br />
credit claimed by a taxpayer for contributions to a State fund is<br />
correct, each State furnishes the Bureau with a statement for each<br />
employer, showing the amount of contributions paid by the employer<br />
on or before the date the Federal return is required to be filed and the<br />
amounts and dates of payments made thereafter. During the year<br />
there were received from the States 1,105,256 such statements for the<br />
years 1936 to 1948, inclusive.'"<br />
In addition to the credit against the Federal tax for contributions<br />
actually paid into State funds, the taxpayer may be entitled to an<br />
additional credit under section 1601(b) of the Act. This additional<br />
credit is allowable to an employer if, by reason of having stabilized<br />
the employment of his employees in a State or for some other reason,<br />
he is granted an "experience rate" under the laws of the State and is<br />
thereby permitted to pay contributions at a lower rate than that paid<br />
generally by other employers. Certain conditions with respect to a<br />
State law are imposed by the Act that must be met before an employer<br />
is entitled to the additional credit. For the calendar year 1948, all<br />
of the 48 States, the District of Columbia, and the Territories of<br />
Alaska and Hawaii had enacted a law to comply with the conditions<br />
imposed by the Act.<br />
Field investigations conducted by the States in connection with the<br />
administration of State unemployment compensation laws resulted in<br />
numerous correction statements being submitted to the Bureau,<br />
showing changes in the amounts standing to the employers' credit<br />
in the State funds This causes a considerable number of cases to<br />
be reopened for audit by the Bureau.<br />
Number of Federal unemployment tax returns (annual) received and closed by the<br />
Bureau during the fiscal year <strong>1949</strong> and the number pending at the beginning and<br />
close of the year, by tax years<br />
Tax year<br />
On hand<br />
July 1, 1948<br />
Received<br />
during<br />
year<br />
Reopened<br />
during<br />
year<br />
Total<br />
Disposed<br />
of during<br />
year<br />
On hand<br />
June 30,<br />
<strong>1949</strong><br />
1936 through 1944 705 2, 038 3, 510 6, 253 6, 952 301<br />
1945 565 3,894 7,128 11,687 11, 144 443<br />
1946 44,257 5, 947 22, 559 72, 763 69,296 3,467<br />
1947 461,094 26,444 10,729 498.267 469,881 28,386<br />
1948 None 487,635 297 487,932 2,822 485,110<br />
Total 606,621 525,958 44,223 I, 076, 802 569,095 517,707<br />
The following table sets forth information relative to claims adjusted<br />
and certificates of overassessment or of allowance issued under<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
17<br />
the Federal Unemployment Tax Act and/or Title IX of the Social<br />
Security Act:<br />
Claims under the Federal Unemployment Tax Act and/or Title IX of the Social<br />
Security Act received and disposed of during the fiscal year <strong>1949</strong><br />
Pending at beginning of year<br />
Filed during the year (new claims)<br />
Received from other sources<br />
Total to be disposed of<br />
Allowed in full or in part<br />
Rejected<br />
Canceled<br />
Total disposed of<br />
Pending at end of year<br />
Certificates of overassessment and certificates of allowance<br />
issued when no claims were filed<br />
Overassesaments settled by:<br />
Abatement<br />
Credit<br />
Refund<br />
Number<br />
4,838<br />
14,696<br />
24<br />
19,558<br />
13,704<br />
1,662<br />
247<br />
15,613<br />
3, 945<br />
1, 317<br />
Amount<br />
$2, 332, 144. 71<br />
50, 216. 54<br />
2, 624, 431. 11<br />
Total<br />
Interest<br />
5, 006, 792. 36<br />
143, 590. 27<br />
Grand total<br />
5, 150, 382. 63<br />
Nom-Included in the allowed claims shown in the above tabulation were 1,696 collectors' claims for<br />
abatement, of which 69 were multiple-item claims involving 375 items. There were also allowed 3,861 collecjected<br />
tors' claims recommending refunds of 4208,785 plus interest of $7,996. The amount involved during the year totaled $704,940.<br />
in claims re-<br />
Offers in compromise.-On July 1, 1948, there were on hand 181<br />
offers in compromise aggregating $56,950, which had been submitted<br />
in settlement of an aggregate liability of $402,185 incurred under<br />
Title IX of the Social Security Act and/or the Federal Unemployment<br />
Tax Act. There were 188 offers received, in the total amount of<br />
$36,430, involving an aggregate liability of $239,148; 143 offers in the<br />
amount of $35,311 were accepted in settlement of liability of $228,365;<br />
46 offers amounting to $4,769 and involving liability of $48,366 were<br />
rejected; 8 offers amounting to $1,282 and involving liability of $5,751<br />
were withdrawn; and 4 offers, totaling $8,547, payable on the installment<br />
basis, covering liability of $14,297, were terminated by default,<br />
leaving on hand at the close of the year 168 offers totaling $43,471<br />
and involving liability of $344,554.<br />
Railroad Retirement Tax Act.-Collections of employers' tax and<br />
employees' tax under the Railroad Retirement Tax Act aggregated<br />
$562,620,309, as compared with $560,061,477 for the previous year,<br />
an increase of $2,558,832. Each tax was imposed at the rate of 5%<br />
percent of the taxable compensation paid during 1948, and at the<br />
rate of 6 percent of the taxable compensation paid during <strong>1949</strong>.<br />
Collections of employee representatives' tax, which was imposed at<br />
the rate of 11% percent of the taxable compensation paid during 1948,<br />
and at the rate of 12 percent of the taxable compensation paid during<br />
<strong>1949</strong>, amounted to $113,277, as compared with $51,657 for the preprevious<br />
year, an increase of $61,620. Returns are required on a
18<br />
REPORT OF COMMISSIONER OF INFERNAL REVENUE<br />
quarterly basis, 25,248 being filed by employers, a decrease of 2,133•<br />
2,535 returns were filed by employee representatives, an increase of<br />
1,776 over the previous year. The complete and final audit of these<br />
returns is conducted in the offices of collectors of internal revenue.<br />
The following table sets forth information relative to claims<br />
disposed of under the Railroad Retirement Tax Act and/or the Carriers<br />
Taxing Act of 1937:<br />
Claims under the Railroad Retirement Tax Act and/or the Carriers Taxing Act of<br />
1937 received and disposed of during the fiscal year /949<br />
Claims:<br />
Pending at beginning of year<br />
Filed during year (new claims)<br />
Received from other sources<br />
Total to be disposed of<br />
Allowed in full or in part<br />
Rejected<br />
Canceled<br />
Total disposed of<br />
Pending at end of year<br />
Certificates of allowance issued when no claims were filed<br />
Over assessments settled by:<br />
Abatement<br />
Credit<br />
Refund<br />
Total<br />
Interest<br />
Grand total<br />
Nova-The amount involved in the claims rejected during the year totaled $15,842.<br />
95<br />
19<br />
Amount<br />
$98, 128. 27<br />
5, 222. 00<br />
519, 322. 57<br />
622, 672. 84<br />
118, 699. 03<br />
Coordination with Railroad Retirement Board.-The Bureau and the<br />
Railroad Retirement Board continued to coordinate their decisions on<br />
questions involving provisions common to the Railroad Retirement<br />
Act of 1937, the Railroad Unemployment Insurance Act, the Railroad<br />
Retirement Tax Act, and the Federal Unemployment Tax Act.<br />
Copies of 177 opinions of the General Counsel of the Board were<br />
furnished to the Bureau.<br />
INCOME TAX UNIT<br />
Number<br />
101<br />
492<br />
2<br />
General functions.-The Income Tax Unit is charged with the<br />
administration of the internal revenue laws with reference to taxes on<br />
the income of individuals and fiduciaries, and on both the income and<br />
the excess profits of corporations. The administration includes the<br />
preparation of regulations, interpretative and procedural rulings, and<br />
instructions regarding such laws; the preparation of tax and information<br />
returns to be filed thereunder; and the examination and adjustment<br />
of returns, through office audits and field investigations, to<br />
determine the correct tax liability as required by law.<br />
Collections.-During the fiscal year ended June 30, <strong>1949</strong>, collections<br />
of income and excess profits taxes amounted to $29,605,491,151. This<br />
represents a decrease of $1,566,699,382 as compared with the amount<br />
595<br />
465<br />
32<br />
3<br />
500<br />
741,371.87<br />
Source<br />
Individual income tax:<br />
Withholding-Current Tax Payment Act of 1943._<br />
Other<br />
Total<br />
Corporation income tax I<br />
Declared value excess-profits tax<br />
Excess profits tax<br />
Army and Navy contracts<br />
Grand total<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 19<br />
collected in 1948, which totaled $31,172,190,533. The comparison in<br />
detail is as follows:<br />
Collections during the fisca years 1948 and <strong>1949</strong><br />
Fiscal year<br />
1948 <strong>1949</strong><br />
Increase or<br />
decrease (-)<br />
$11, 533, 576, 972 $10, 025, 501, 785 -12 1: 14- 945 41978 011::,28 749 15098, 056 447; 127 21785966; 7<br />
9, 464, 233, 727 7, 996, 320, 132 -1, 467, 883, 595<br />
20, 997, 780,699 18,051,821,917<br />
9, 851, 499, 537 11, 342, 643, 793<br />
17,643,249 16, 233, 475<br />
305, 251, 476 194,495,199<br />
15. 572 296,768<br />
31, 172, 190.533 29, 605, 491, 151 -1, 566, 609,382<br />
I The corporation income tax collections for the fiscal year 1948 Include $6,098 and for the fiscal year <strong>1949</strong><br />
$6,873 paid by Alaskan railroads under sections 1300 and 1301 of the <strong>Internal</strong> <strong>Revenue</strong> Code. In addition,<br />
these collections also include tax withheld at source under sections 143 and 44 of the Interns <strong>Revenue</strong> Code,<br />
and reported by withholding agents, although much of this tax was withheld from taxpayers other than<br />
corporations. The exact amount of these collections cannot be stated as it has not been tabulated separately.<br />
Returns and declarations filed.-The number of all types of income<br />
tax returns filed during the past year was 66,413,281, as compared<br />
with 67,478,700 returns filed in 1948, a decrease of 1,065,419. The total<br />
number of income tax returns filed by individuals was 53,337,905,<br />
which represents a decrease of 3.0 percent from the number received<br />
in 1948. The number of returns shown for each fiscal year includes<br />
the delinquent returns filed during that year relating to prior years.<br />
Declarations of estimated tax filed in the period July 1948 through<br />
January <strong>1949</strong>, relating to the 1948 tax year, numbered 1,577,694, and<br />
brought the total number of 1948 declarations to 7,364,504. As of June<br />
30, <strong>1949</strong>, the number of declarations filed with respect to the <strong>1949</strong><br />
tax year had reached 4,479,652.<br />
Details as to the number of returns and declarations filed are as<br />
follows:<br />
Individuals:<br />
Citizens and resident aliens<br />
Nonresident aliens<br />
Fiduciaries<br />
Partnerships<br />
Employers-income tax withheld<br />
Withholding agents<br />
Corporations:<br />
Income tax<br />
Personal holding company surtax<br />
Exempt organizations<br />
All other<br />
Total returns<br />
DeClarations of estimated tax<br />
Grand total<br />
Type of return<br />
Fiscal year<br />
1948 <strong>1949</strong><br />
154,891,164<br />
86,455<br />
389,362<br />
1,012, 441<br />
10, 299, 710<br />
11, 154<br />
604, 926<br />
5, 806<br />
108, 635<br />
62,447<br />
67, 478, 700<br />
6,932,022<br />
53,260,692<br />
77,213<br />
385,148<br />
947,497<br />
10, 873,987<br />
11, 181<br />
646, 744<br />
5,836<br />
117,257<br />
87,726<br />
66, 413, 231<br />
A 834, 638<br />
74, 410, 722 72, 247, 919
20<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Preliminary review of income and excess profits tax returns.—Of the<br />
returns filed during the year <strong>1949</strong>, as shown in the preceding table,<br />
3,989,011 consisted of returns of individuals and partnerships reporting<br />
income of substantial amounts or involving complex transactions,'<br />
taxable returns of fiduciaries, returns of withholding agents, corporation<br />
income and excess profits tax returns, personal holding company<br />
returns, and returns of exempt organizations.<br />
During the year <strong>1949</strong> the Bureau revised the procedure with respect<br />
to the preliminary review of individual returns included in the above<br />
classification, so that such returns for taxable years beginning after<br />
December 31, 1947, are now reviewed and classified by revenue agents<br />
in the field offices, instead of the Washington office. The preliminary<br />
review of returns , other than individual returns, continues in the<br />
Income Tax Unit in Washington, as under the procedure prior to<br />
revision.<br />
Upon initial review of those returns forwarded to Washington<br />
(including those on hand in Washington July 1, 1948, relating to<br />
previous taxable years), 1,814,382 were closed and 603,119 were found<br />
to require further consideration and investigation by the field offices<br />
of the Income Tax Unit. A comparative analysis of the results of<br />
this initial reviewing operation is as follows:<br />
Corporation<br />
Individual<br />
Fiduciary<br />
Total<br />
Type of return<br />
164, 646<br />
I 426, 121<br />
12,352<br />
I Figures for the individual returns initially reviewed in the field offices after the change in procedure<br />
above referred to, are not presently available. Accordingly the number of return constituting the work<br />
load of the field offices for the coming year is somewhat greater than is indicated by the number of field<br />
returns shown.<br />
There was also inaugurated during the year <strong>1949</strong>, a method whereby<br />
representative samples of individual income tax returns, including<br />
many which might not have been selected for field investigation under<br />
previously existing classification procedure, are automatically selected<br />
by the Statistical Division in Washington, for intensive investigation<br />
as a "sample audit." The figures pertaining to field returns do not<br />
include this random sample.<br />
Investigation of tax returns by field offices .—The number of income and<br />
excess profits tax returns investigated during the year <strong>1949</strong> was 614,323,<br />
as compared with 595,729 for 1948. These figures include all returns<br />
for which the examiners' reports have been submitted, whether or<br />
not the cases have been finally released by reviewing officers.<br />
Estate and gift tax returns investigated by the field offices during the<br />
year numbered 18,624, as compared with 18,185 for 1948.<br />
The total number of income and excess profits tax returns on which<br />
action was completed by the field offices during the year was 2,097,122,<br />
I The collectors retained for audit all returns on Form 1040-A, together with returns on Form 1040 which<br />
show adjusted gross income of under $7,000 (provided total receipts from business or profession were not in<br />
excess of 425,000). During the year <strong>1949</strong>, the number of Forms 1040 filed equaled 33,600,363, of which<br />
30,660,554 were retained for audit by collectors under this rule.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 21<br />
consisting of 2,023,706 income tax returns and 73,416 excess profits<br />
tax returns. In addition, the field offices completed their work on<br />
29,299 estate and gift tax returns. The results shown include returns<br />
which required investigation as well as returns for which investigations<br />
were deemed unnecessary. The following table shows the number of<br />
returns on which action was completed during <strong>1949</strong>, compared with<br />
the number completed during the preceding year:<br />
Number of tax returns on which action has been completed by field offices during<br />
fiscal years 1948 and <strong>1949</strong><br />
Type of return<br />
Income tax:<br />
Corporations, individuals, and fiduciaries:<br />
No change<br />
Deficiency adjustments<br />
Overassessment adjustments<br />
Total<br />
Partnerships<br />
Fiscal year<br />
1948 <strong>1949</strong><br />
893,450<br />
28A 914<br />
121,139<br />
1,298, 503<br />
486, 006<br />
1, 132,918<br />
244, 295<br />
116,719<br />
1,533,923<br />
489, 783<br />
Total income tax returns 1,784,539 2,023, 706<br />
Excess profits tax:<br />
No change 73, 274 35, 147<br />
Deficiency adjustments 36,012 24,808<br />
Overassessment adjustments 15,932 13, 463<br />
Total excess profits tax returns 125, 218 73, 416<br />
Estate and gift tax:<br />
No change 14,246 15,313<br />
Deficiency adjustments 12, 463 12, 590<br />
Overassessment adjustments 1, 255 1,396<br />
Total estate and gift tax returns 27,963 29,299<br />
Petitions to The Tax Court of the United States filed during <strong>1949</strong><br />
involved 8,520 returns and proposed tax deficiencies of $170,382,276.<br />
This compares with 7,394 returns and tax deficiencies of $164,127,620<br />
for the fiscal year 1948. For a statement showing the number of<br />
returns, amounts of proposed tax, and penalties in cases petitioned,<br />
classified by tax years, see page 128.<br />
<strong>Revenue</strong> results of investigation of income and excess profits tax returns.—<br />
The amount of additional tax, interest, and penalty assessed by the<br />
Income Tax Unit during <strong>1949</strong> reached an unprecedented total of<br />
$1,408,523,728, representing an increase of 0.2 percent as compared<br />
with 1948. The portion of this total applicable to income tax returns<br />
is $846,842,861, and the portion applicable to excess profits tax returns<br />
is $561,680,867. Excluding jeopardy and duplicate items, the amounts<br />
for these two classes of taxes were $792,183,080 and $511,711,052,<br />
respectively. In relation to the total technical personnel assigned<br />
to the field offices, the amount of additional tax, interest, and penalty<br />
assessed in <strong>1949</strong> (including the estate and gift tax deficiencies set forth<br />
on page 31) represented an average of $220,065 for each agent, as<br />
against $237,440 for 1948. An analysis of the additional income and<br />
880847-50-8
22 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
excess profits tax assessments for the fiscal year <strong>1949</strong> as compared<br />
with the fiscal year 1948 follows:<br />
Additional income and excess profits tax assessments made by the Income Tax Unit<br />
during the fiscal years <strong>1949</strong> and 1948, by nature of assessment<br />
Nature of assessment<br />
FISCAL YEAR <strong>1949</strong><br />
Number<br />
of return<br />
Additional tax Interest Penalty Total<br />
Regular 331,123 $1, 069, 288, 679 202, 969, 750 $31, 637, 703 $1, 303, 894,132<br />
Jeopardy I 1, 479 69, 024,677 16, 108, 495 11, 437, 474 96, 570, 646<br />
Duplicate )<br />
969 6,226, 412 1,514,874 317, 577 8,058,950<br />
Total_<br />
333, 571 1, 144, 537, 855 220, 593, 119 43, 392, 754 1, 408, 523, 728<br />
FISCAL YEAR 1948<br />
Regular 344,014 1, 107, 458, 590 178,461, 722 26, 695, 257 1, 312, 615,509<br />
Jeopardy 1 1, 900 63, 202, 939 10, 435, 153 9, 875, 828 83, 513, 920<br />
Duplicate 1<br />
1, 890 7,495, 373 1, 899, 787 99, 361 9, 494, 521<br />
TotaL<br />
347, 804 1,178,156, 902 190,796,602 36, 670, 446 1, 405, 624, 010<br />
• 1 Duplicate paspasments made under the jeopardy provisions are included with e jeopady esaeamenta.<br />
The force of agents decreased from 7,501 at June 30, 1947, to<br />
6,539 at June 30, 1948, but increased during the fiscal year <strong>1949</strong><br />
to 7,011 at June 30, <strong>1949</strong>.<br />
Stage at which additional tax was assessed.-The effectiveness of the<br />
settlement authority vested in field officers is evidenced by the high<br />
proportion of cases closed by agreements with taxpayers, without<br />
the issuance of formal deficiency notices which are otherwise required<br />
by law and from which taxpayers may appeal to the Tax Court.<br />
Of the total number of 332,092 income and excess profits tax returns<br />
on which regular additional assessments (including duplicate-regular)<br />
were made, 318,445 additional assessments, or 95.9 percent, were made<br />
by agreement with the taxpayers without the necessity of a statutory<br />
notice, as compared with 95.8 percent in the fiscal year 1948. Of the<br />
total regular additional tax assessed (including duplicate-regular),<br />
aggregating $1,075,513,178, the amount assessed by agreement was<br />
$991,910,896, or 92.2 percent, as compared with 91.9 percent for last<br />
year.<br />
There follows a table showing, by stage at which additional assessment<br />
was made, the number and amount of additional income and<br />
excess profits tax assessments made during the fiscal years 1948 and<br />
<strong>1949</strong>:<br />
Additional income and excess profits tax assessments made by the Income Tax Unit<br />
during the fiscal years <strong>1949</strong> and 1948 by stage at which assessment was made<br />
Stage at which additional<br />
assessment was<br />
made<br />
FISCAL YEAR <strong>1949</strong><br />
Number<br />
On agreements executed<br />
prior to issuance<br />
of statutory<br />
notice<br />
318,455<br />
Default or agreement<br />
after Issuance of statntnn<br />
rm.-9n<br />
9 22<br />
Returns<br />
Percent<br />
of<br />
total<br />
95.9<br />
2.8<br />
Additional tax<br />
Amount<br />
291, 910,896<br />
44.930, 293<br />
Percent<br />
of<br />
total<br />
92.2 $180, 172, 403 $23, 660, 297<br />
4.2<br />
10, 209, 211<br />
4, 104,22<br />
1, 195, 743, 596<br />
59, 243, 792<br />
J<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 23<br />
Additional income and excess profits tax assessments made by the Income Tax Unit<br />
during the fiscal years <strong>1949</strong> and 1948 by stage at which assessment was made-Con.<br />
Stage at which additional<br />
assessment was<br />
made<br />
FISCAL YEAR <strong>1949</strong>-00/1.<br />
In appealed cases, after<br />
trial on the merits<br />
and decisions by the<br />
Tax Court or upon<br />
stipulation before the<br />
court of eases settled<br />
by Technical Staff<br />
and/or Chief Counsel<br />
Total<br />
Feogear6lirdieffovisions of<br />
Number<br />
Returns<br />
Percent<br />
of<br />
total<br />
Additional tax<br />
Amount<br />
Percent<br />
of<br />
total<br />
Interest<br />
Penalty<br />
Total<br />
4, 349. 1.3 $38, 671, 989 3. 6 $14,103,010 $4, 190, 605 $56,965,694<br />
332,092 100.0 1, 075, 513,178 100.0 204,484, 624 31, 955, 280 1, 311, 953, 082<br />
1,479 69, 024, 677 16, 108, 495 11, 437,474 96, 570, 646<br />
Grand total 333, 571 1,144, 537, 855 220, 593,119 43, 392, 754 1, 408, 523, 728<br />
FISCAL YEAR 1948<br />
3n agreements executed<br />
prior to issuance<br />
of statutory notice<br />
331, 300<br />
Default or agreement<br />
95.8 1, 024, 754, 563 91.9 160, 390,076 2, 483, 521 1,204,628,159<br />
after issuance of statutory<br />
notice<br />
10, 475 3.0 40, 301, 970 3.6 8, 228, 639 2413, 880<br />
niga "olnedteltse'xis<br />
50, 644, 489<br />
and decisions by the<br />
Tax Court or upon<br />
stipulation before the<br />
court of cases settled<br />
by Technical Staff<br />
and/or Chief Counsel<br />
4,129 1.2' 49, 897, 430 4.5 11, 742, 794 1,197, 217 62, 837,441<br />
Total<br />
345,904<br />
egear621:drovisions of<br />
100.0 1, 114, 953, 963<br />
1, 900<br />
63, 202, 939<br />
100.0 180, 361, 509<br />
10, 435,153<br />
26, 794, 618<br />
9, 875, 828<br />
1, 322, 110, 090<br />
83, 513, 920<br />
Grand total 347, 804 1, 178,156, 900 190, 796, 662 36, 670, 446 1, 405, 624, 010<br />
For a distribution of the additional assessments made during the<br />
fiscal year <strong>1949</strong> by tax years for each stage at which assessment was<br />
made, see pages 122-128.<br />
Tentative LIFO inventory method adjustments.-Applications for<br />
tentative LIFO adjustments received during the fiscal year <strong>1949</strong><br />
numbered 129 with net tax reductions sought in the amount of<br />
$73,968,557. Applications acted upon during the year numbered<br />
126, with requested tax reduction of $73,647,051-allowed $56,792,377.<br />
At the close of the year, applications on hand numbered three and<br />
involved net tax reductions of $321,506.<br />
Tentative carry-back adjustments.-Applications for tentative carryback<br />
adjustments received during the fiscal year <strong>1949</strong> under the provisions<br />
of section 3780, <strong>Internal</strong> <strong>Revenue</strong> Code, numbered 26,044,<br />
with net tax reductions sought in the amount of $198,027,721. Ap-
24 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
plications acted upon during the year numbered 25,491, with requested<br />
tax reduction of $215,706,693. Of this number, 22,116<br />
applications with requests for $180,650,257 in tax reductions were<br />
allowed in full, the net amount allowed being $181,945,342. Partial<br />
allowance was made in 1,836 cases, with $20,873,101 allowed as compared<br />
with $24,097,386 requested. There were 1,539 applications<br />
requesting tax reductions aggregating $10,959,050 that were disallowed.<br />
At the close of the year, applications on hand numbered<br />
2,958 and involved net tax reductions of $14,990,513.<br />
Refunds, abatements, and credits.-The amount involved in income<br />
and profits tax overassessments of all types for <strong>1949</strong>, including cases<br />
settled in the collectors' offices as well as in the Income Tax Unit,<br />
was $3,512,818,931 as compared with $2,953,437,943 for the preceding<br />
year. The following table shows the amounts of abatement, credit,<br />
refund, and interest comprising these totals.<br />
Amounts -of overassessment, by method of settlement, and interest allowed on income<br />
andtexeess profits tax cases closed during the fiscal years 1948 and <strong>1949</strong><br />
Fiscal year<br />
1948 <strong>1949</strong><br />
Overassessments settled by-<br />
Abatements: $184,173,365 $207, 576,323<br />
Regular 24, 484, Geo 34,086, 295<br />
Duplicate 512, 044, 238 448,620, 499<br />
Credit' 2,178,587,335 2, 738, 995,082<br />
Refund<br />
2,899, 249,871 3, 429, 778,199<br />
Total 54,188, 072 83,540, 732<br />
Interest<br />
2, 953,437, 943 3,512,818,931<br />
Grand total<br />
Excludes individual income tax credits of $1,000 or less resulting from excessive prepayments.<br />
Inventory of returns on hand in the field offices.-The total number of<br />
open income and excess profits tax returns on hand in the field offices<br />
of the Income Tax Unit at the close of the year was 815,912, compared<br />
with 968,746 on June 30, 1948 (excluding in each year returns tentatively<br />
accepted without investigation). The net decrease between<br />
the two dates was 152,834, or 15.8 percent. Returns for 1946 and<br />
prior tax years on hand as of June 30, <strong>1949</strong>, numbered 379,319, as<br />
compared with 458,985 returns for 1945 and prior tax years on hand a<br />
year ago; thus the prior year returns constituted 46.5 percent of the<br />
total number on hand at the close of the fiscal year <strong>1949</strong>, as compared<br />
with 47.4 percent for 1948.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 25<br />
Number of income and excess profits tax returns on hand in the field offices for investigation<br />
and in process of settlemen , by tax years, as of June 80, 1948 and<br />
<strong>1949</strong><br />
Tax years<br />
Number of income<br />
and excess profits<br />
tax ieturns on<br />
hand as of June 30<br />
Tax years<br />
Number of income<br />
and excess profits<br />
tax returns on<br />
hand as ofJune 30<br />
1948 <strong>1949</strong> 1948 <strong>1949</strong><br />
,C.' """° °34*.£8 5 4 4:-.2VH`r:t<br />
1938 835 692<br />
1939 1,428 921<br />
1940 4,986 3,160<br />
1941 13,225 7,952<br />
1942 21,899 13,429<br />
1943 69, 791 33,112<br />
1944 105, 105 52,337<br />
1946 249,748 86,225<br />
1948 470,880 180,132<br />
1947 38,796 362,296<br />
1948 85 74,203<br />
<strong>1949</strong> 94<br />
Total 968, 746 815, 912<br />
Total prior year returns 458,985 379,319<br />
Total current year returns_._ 609, 761 436,593<br />
The income and excess profits tax returns on hand in the field offices<br />
as of June 30, 1948 and <strong>1949</strong>, are classified according to pending status<br />
in the table which follows:<br />
Number of income and excess profits tax returns on hand in the field offices for investigation<br />
and in process of settlement, by pending status as of June 80, 1948 and<br />
/ 949<br />
Pending status<br />
Returns on which agents' reports have not been completed:<br />
Awaiting classification<br />
In process of verification<br />
In review or typing._<br />
Total<br />
Returns on which agents' reports have been completed:<br />
In 30-day file<br />
Awaiting action after protest or preliminary notice default<br />
In 90-day file<br />
Total<br />
Grand total<br />
Number of income and excess<br />
profits tax returns on<br />
hand es of June 30<br />
1948 <strong>1949</strong><br />
61,103<br />
703, 072<br />
104, 041<br />
51,108<br />
576, 959<br />
82, 350<br />
858,306 710, 417<br />
18,114<br />
87, 016<br />
5, 310<br />
16, 078<br />
84, 248<br />
5,171<br />
110, 440 105, 495<br />
968,746 815, 912<br />
Included above under "returns on which agents reports have been<br />
completed" as of June 30, <strong>1949</strong>, are 79,485 income and excess profits<br />
tax returns involving adjustments not agreed to by the taxpayers, as<br />
compared with 83,340 income and excess profits tax returns in such<br />
status at the close of the previous year.<br />
Pension trust work.-The Bureau, through the Pension Trust Divi- .<br />
sion in Washington and through the respective field offices, passes ,<br />
upon all matters relative to the qualification of stock bonus, pension,
26 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
profit-sharing, and annuity plans under section 165(a) of the <strong>Internal</strong><br />
<strong>Revenue</strong> Code as amended; the exempt status of employees' trusts<br />
under that section; the effect of terminations and curtailments of such<br />
plans on their prior qualification; the effect of investments of trust<br />
funds in the stock or securities of the employer on the continued qualification<br />
of the plans of which the trusts are parts; the taxability of beneficiaries<br />
of exempt and nonexempt trusts under section 165 (b) and<br />
(c), respectively; the annuity treatment under section 22 (b)(2)(B);<br />
and related matters.<br />
Rulings are issued and advice is furnished to taxpayers and other<br />
interested parties. Rulings issued through the field offices and findings<br />
with respect to tax liability after examination of the applicable tax<br />
returns are subject to post review in Washington. Data with respect<br />
to applications received and rulings issued are summarized as follows:<br />
Number of applications,' rulings issued, and cases on hand with respect to the qualification<br />
of stock bonus, pensions, profit-sharing, and annuity plans under section<br />
165(a) of the <strong>Internal</strong> <strong>Revenue</strong> Code, as amended, the effect of terminations and<br />
curtailments of such plans on their prat qualification, and the effect of investments<br />
of trust funds in the stock or securities of the employer on the continued qualification<br />
of the plans of which the trusts are parts<br />
Original<br />
qualifies-<br />
Won under<br />
section<br />
165(a) of<br />
the Code<br />
Effect on<br />
prior quell-<br />
&anon<br />
because of<br />
termination<br />
Effect on<br />
prior quailnaafi=<br />
because of<br />
curtailment<br />
Effect on<br />
continued<br />
qualifiestion<br />
because<br />
of investments<br />
Applications on hand at June 30, 1948 271 80 47 4<br />
Applications received during the fiscal year ended June<br />
30, <strong>1949</strong><br />
1,060 235 161 54<br />
Total<br />
1, 331 315 208 58<br />
Applications on hand at June 30, <strong>1949</strong> 208 88 33 2<br />
Rulings issued during the fiscal year ended June 30,1940. 1,123 227 175 68<br />
Rulings issued to June 30, 1948 11,742 484 226 192<br />
Rulings issued to June 30, <strong>1949</strong> 12,865 711 401 248<br />
I Only original applications in each category are counted as cases. Thus, cases do not include amendments<br />
to a plan after the original ruling as to the qualification of the plan i issued. Similarly, only the original<br />
application for a ruling as to the effect of a curtailment of a plan is counted as a case. If the plan is subsequently<br />
further curtailed it isnot tabulated again. Complete terminations occur only once and are counted<br />
Only once. Only the initial application as to the effect of investments in the stock or securities of the employer<br />
is tabulated. Applications for rulings on subsequent investments in the stock or securities of the<br />
same employer are not included.<br />
Salary stabilization.—At the close of the last fiscal year, 14 cases<br />
involving possible contravention of the Act of October 2, 1942, as<br />
amended, were awaiting settlement. One of these was a previously<br />
determined case on which reconsideration had been requested, but<br />
no showing was made which warranted such action. Of the remaining<br />
13 cases, six employers were found to have paid compensation<br />
totaling $299,211.37 in contravention of the Act, resulting in the imposition<br />
of sanctions in the total amount of $68,665.93 by agreement<br />
with these employers. In the remaining seven cases no contravention<br />
was found.<br />
Subsequently 16 additional instances of possible contravention were<br />
considered, of which only 3 were found to have granted salary or<br />
bonus increases without approval. The total unauthorized payments<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 27<br />
in these cases amounted to $96,604.49, resulting in the imposition of<br />
sanctions in the amount of $8,204.19.<br />
Only four of the numerous requests for reopening of cases considered<br />
by the National War Labor Board or the National Wage Stabilization<br />
Board had sufficient merit to justify acting on such requests. In<br />
three of these cases the amounts of the sanctions were reduced and<br />
in the fourth case the relatively small sanction was eliminated.<br />
No contravention cases are now pending.<br />
EXCESS PROFITS TAX COUNCIL<br />
Organizaticm, of Council.—The Excess Profits Tax Council was<br />
organized on May 25, 1946, as a field group within the Bureau of<br />
<strong>Internal</strong> <strong>Revenue</strong> to exercise supervision of and responsibility for the<br />
settlement of cases pending before the Bureau with respect to applications<br />
for relief under the provisions of section 722 of the <strong>Internal</strong><br />
<strong>Revenue</strong> Code. The Council was established pursuant to the proposal<br />
by the Commissioner to the Joint Committee on <strong>Internal</strong> <strong>Revenue</strong><br />
Taxation in his statement of April 1, 1946, and his testimony on<br />
May 7, 1946, for the creation of a board for the administration of<br />
section 722.<br />
The Council and its staff have offices only in Washington but the<br />
Council has technical supervision of the field personnel of the Bureau<br />
of <strong>Internal</strong> <strong>Revenue</strong> engaged in handling section 722 claims.<br />
Between 500 and 600 revenue agents in the 39 field divisions of the<br />
Bureau are working on section 722 claims. Because of part-time<br />
assignments, this number is the equivalent of about 280 persons engaged<br />
full time. The agents so assigned in each of the field divisions<br />
work under the supervision of a small group of specialists known as<br />
the "Section 722 Field Committee." Each claim is investigated under<br />
the supervision of the field committee (approximately two-thirds of<br />
the agents working on section 722 claims are engaged in making field<br />
examinations), and the committee makes the first efforts, through<br />
negotiation with the taxpayer, to reach agreement upon the merits of<br />
the claim.<br />
The Excess Profits Tax Council originally was composed of 15<br />
members, one of whom was designated as chairman. On October 22,<br />
1948, the authorized membership of the Council was increased to 25,<br />
including the chairman and vice chairman, and there was established<br />
within the Council a five-man executive committee consisting of the<br />
chairman, vice chairman, and three other Council members. The<br />
executive committee was vested with final authority within the Bureau<br />
of <strong>Internal</strong> <strong>Revenue</strong> in respect to all issues arising under section 722,<br />
including procedure, interpretation, general policy, and determinations<br />
made with respect to individual cases. At June 30, <strong>1949</strong>, the<br />
Council had a staff of 91 accountants, economists, and attorneys,<br />
most of whom were drawn from the regular personnel of the Bureau.<br />
The Council has three principal functions:<br />
(1) It issues interpretative rulings with respect to section 722 for<br />
the guidance of the field committees and taxpayers generally.<br />
(2) It reviews determinations made by the field committees with<br />
respect to all claims, irrespective of whether or not agreement with the<br />
taxpayer has been reached.
28 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
(3) It makes determinations in cases in which agreement was not<br />
reached by the field committees and taxpayers, and in cases where the<br />
Council does not approve the field committees' determinations.<br />
The determinations of the Council are made after oral hearings with<br />
the taxpayer if the taxpayer so desires<br />
Size of job.—As of June 30, <strong>1949</strong>, the cumulative total of claims<br />
filed amounted to 53,651, in which the tax reduction claimed amounted<br />
to more than $6 billion. The claims still pending before the Bureau<br />
as of June 30, <strong>1949</strong>, amounted to 22,281, in which the tax reduction<br />
claimed amounted to approximately $4.9 billion.<br />
Disposition of these claims must be made under an admittedly<br />
complex statute. In addition, the work involves extensive research<br />
in the fields of economics, statistics, and related subjects in order to<br />
determine the constructive average base period net income. The<br />
results of such studies must be translated into net income figures,<br />
which will require a mass of analytical accounting work.<br />
Review of principles.—During<br />
the first 2 years of operation,<br />
the Council promulgated certain policies by the issuance of memoranda<br />
designated E. P. C. 1-33, inclusive. During the current year, the<br />
Council has continued this practice in the light of current case problems<br />
and experience. As the result, E. P. Cs. 34-43 have been issued<br />
and are summarized below:<br />
E. P. C. 34 restates the organization and general Council procedure<br />
in light of the increase in membership and the establishment within<br />
the Council of the Executive Committee. It supersedes E. P. C. 1,<br />
which was issued in 1946, immediately following the formation of the<br />
Council.<br />
E. P. C. 35 is a complete revision of Part VII of the Bulletin,<br />
dealing with invested capital credit taxpayers seeking relief under<br />
section 722(c).<br />
E. P. Cs. 36-38, inclusive, provide hypothetical case illustrations<br />
of the application of principles enunciated in E. P. C. 35.<br />
E. P. C. 39 is a clarification and supplement to E. P. Cs. 2 and 34.<br />
It deals with procedure in the field and before the Council and is<br />
intended to aid in defining the issues involved in each case as well as<br />
to inform the taxpayers of the procedural means provided for consideration<br />
of their claims.<br />
E. P. Cs. 40 and 41 are additional hypothetical case illustrations of<br />
the principles stated in E. P. C. 35.<br />
E. P. C. 42 deals with the question of decline in the determination<br />
of normal earnings and provides for its recognition where it is determined<br />
to be relatively permanent. This memorandum is a supple.<br />
ment to, or clarification of, both E. P. C. 8 and E. P. C. 13.<br />
E. P. C. 43 is a hypothetical case illustrating the Council's position<br />
in dealing with abnormally high base period net income which is<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 29<br />
determined to be attributable either to extraordinary effects of preparation<br />
for the war or to factors resulting from the outbreak of the<br />
war on September 1, 1939.<br />
Consideration of taxpayer cases.—The Council, from the date of its<br />
organization in 1946 to June 30, <strong>1949</strong>, has taken final action on<br />
14,389 claims, representing more than 4,900 corporations in which the<br />
excess profits tax reduction claimed amounted to $773,839,483.<br />
Action was taken during the year ended June 30, <strong>1949</strong>, on 7,113<br />
claims, in which the tax reduction amounted to $426,464,614.<br />
The action of the Council with respect to 12,094 claims, or 84 percent<br />
of the number involved, was agreed to in writing by the claimant<br />
corporations Agreements on 10,417 claims were obtained by the<br />
field committees and agreements on 1,677 claims were obtained by<br />
the Council Allowances were determined by the Council with<br />
respect to 179 claims, to which there was no agreement in writing by<br />
the claimant corporations.<br />
The Council has received 12,419 agreed claims from the field committees.<br />
It accepted the agreements on 10,417 claims, rejected<br />
agreements on 400 claims, and had under consideration at June 30,<br />
<strong>1949</strong>, 1,602 claims.<br />
The Council has received 6,540 claims on which the field committees<br />
did not obtain agreements. The Council obtained agreements on<br />
1,401 of these claims, disposed of 2,171 without obtaining an agreement,<br />
and had under consideration at June 30, <strong>1949</strong>, 2,968 of these<br />
claims. The Council also obtained modified agreements in 276 of<br />
the 400 claims on which it rejected agreements by the field committees.<br />
The Council, accordingly, obtained agreements on 1,677 claims and<br />
disposed of 2,295 claims on which the claimant corporations did not<br />
agree with the Council determinations.<br />
The aggregate reduction in excess profits tax claimed in the applications<br />
for relief disposed of by the Council from June 30, 1946, to<br />
June 30, <strong>1949</strong>, amounted to $834,507,750. The aggregate increase<br />
in the excess profits credit allowed on these claims amounted to<br />
$167,943,000. The aggregate reduction in excess profits taxes resulting<br />
therefrom is estimated to be $142,752,000, or approximately 17<br />
percent of the amount claimed. An increase in the excess profits<br />
credit of a corporation has the effect of increasing its normal tax and<br />
surtax. When this factor is considered, the relief obtained on claims<br />
disposed of by the Council, from June 30, 1946, to June 30, <strong>1949</strong>, is<br />
estimated to amount to $71,671,606. A corporation was permitted<br />
to anticipate some of the relief claimed under section 722 by deferring<br />
payment of part of the tax shown as due on its return. This anticipation<br />
was provided for by the deferment provisions of section 710(a)(5)<br />
of the Code. The amount deferred with respect to claims disposed<br />
of by the Council as of June 30, <strong>1949</strong>, amounted to $68,009,058.<br />
The following summary shows additional information with respect<br />
to claims received and acted upon and also shows the status of claims<br />
pending at the close of the year:
30 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Applications for excess profits tax relief (section 722, <strong>Internal</strong> <strong>Revenue</strong> Code as<br />
amended)-Cumulative receipts and disposals, fiscal years 1942-<strong>1949</strong>, inclusive<br />
Item<br />
Number<br />
Excess profits tax reduction<br />
Claimed'<br />
Allowed<br />
Net receipts (excluding transfers and reopened<br />
cases) 53, 651 88, 230, 761, 359<br />
Disposals:<br />
Allowed in whole or in part 7, 791 239, 873,324 891, 650, 443 $37,048,630<br />
Disallowed 10, 659 430, 215,144<br />
Withdrawn 9, 865 697, 094, 076<br />
Eliminated 3,065 5,857, 077<br />
Total disposals_ 31,370 1,371, 839,621 91, 6W, 448 37,0480830<br />
On hand lime 30, <strong>1949</strong>:<br />
In agents' offices:<br />
Awaiting investigation 387 79, 205,464<br />
'Under investigation 5, 817 2,122,373, 544<br />
Investigated, awaiting field conference, etc_ 6, 632 1,333, 501, 591<br />
In Excess Profits Tax Council: '<br />
Awaiting decision 3,129 560, 548, 344<br />
Awaiting review 1, 789 373, 355, 494<br />
Unagreed, statutory notice outstanding or to<br />
be issued 1,322 116, 304, 768<br />
Before the Tax Court 437 34,656,033<br />
In process of closing 2, 768 237, 976, WO<br />
Total pending 22,281 4, 857, 921, 738<br />
Amount of tax reduction claimed does not take into account tax adjustments made subsequent to the<br />
BIN of relief applications.<br />
2 uomdsts of applications eliminated from further consideration upon agent's finding that no tax liability<br />
existed.<br />
Based on field office report& Includes cases in transit.<br />
MISCELLANEOUS TAX UNIT<br />
The Miscellaneous Tax Unit is concerned with the administration<br />
of all internal revenue taxes except the income and excess profits<br />
taxes, the taxes applicable to alcoholic beverages, and those relating<br />
to employment. Detailed statements concerning the particular taxes<br />
administered in each of the divisions of the Miscellaneous Tax Unit<br />
are set forth in the paragraphs which follow.<br />
Collections of miscellaneous taxes for the year <strong>1949</strong> were<br />
$6,170,913,938, an increase of $115,231,282 over the collections for<br />
the preceding year.<br />
ESTATE TAX DIVISION.-This division administers the laws applicable<br />
to the estate tax and the gift tax. (On April 1, <strong>1949</strong>,. the division<br />
was transferred to the Income Tax Unit and its designation was<br />
changed to Estate and Gift Tax Division.)<br />
Collections of estate tax for the year amounted to $735,780,569, a<br />
decrease of $86,599,552 as compared with collections for the preceding<br />
year.<br />
Collections of gift tax amounted to $60,757,344, which represents<br />
a decrease of $16,207,978, compared with such collections for the<br />
preceding year.<br />
Credits under foreign death duty conventions were allowed in the<br />
sum of $699,151 pursuant to the Tax Convention with the Dominion<br />
of Canada, and $264,186 under the Tax Convention with the United<br />
Kingdom<br />
Returns.-There were 27,815 estate tax returns and 35,599 gift tax<br />
returns received during the year. Estate tax returns are referred to<br />
the internal revenue agents in charge for investigation and deter-<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 31<br />
ruination of the tax, and later these returns receive a post-audit<br />
review in the Bureau at Washington. Field investigations in connection<br />
with gift tax returns are conducted only in designated cases,<br />
which are likewise subjected to a post-audit review. All other gift<br />
tax returns are audited in the Bureau in Washington without reference<br />
to the field<br />
Number of estate and gift tax returns on hand, received, and audited during the<br />
fiscal years 1948 and <strong>1949</strong><br />
Estate tax<br />
Gift tax<br />
1948 <strong>1949</strong> 1948 <strong>1949</strong><br />
On hand at beginning of year 21,091 24, 528 19, 276 19,307<br />
Received 25,493 27, 815 30,603 35, 599<br />
Total to be disposed of 46, 584 52, 343 49, 879 54, 906<br />
Disposed of 22, 056 26,101 30,572 31,479<br />
On band at end of year 24,528 26,242 19,307 23,427<br />
During the year, 2,486 out of 2,548 gift tax cases requiring post-audit review were disposed of, leaving on<br />
band only 62 cases requiring similar disposition.<br />
As a result of field investigations and Bureau audits, additional<br />
assessments of tax, interest, and penalty amounting to $113,542,843<br />
were made in estate tax cases and $8,263,653 in gift tax cases. Interest<br />
included in these totals amounted to $13,258,240 in estate tax<br />
cases and $1,117,990 in gift tax cases.<br />
Claims.-There were 1,166 claims for refund of estate tax and gift<br />
tax received during the year, as compared with 1,085 claims received<br />
during the preceding year. Refunds of estate and gift taxes, with<br />
interest thereon, were allowed in the total amount of $18,878,218<br />
representing 2,833 cases. Included in this amount were refunds of<br />
$10,083,179 authorized as a result of court decisions in 83 cases.<br />
Estate tax and gift tax claims received and disposed of, fiscal year <strong>1949</strong><br />
Number<br />
Estate tax claims<br />
Gift tax claims<br />
Refund Abatement Refund Abatement<br />
Amount<br />
Amount<br />
Num<br />
ber<br />
Amount<br />
Amount<br />
Claims filed:<br />
On hand Rine 30, 194& $25, 844, 752.42 9 $35, 541.27 195 $1,850, 708.5 6 $26,361.84<br />
Received 14, 232,975.49 594 9,121,237.65 218 654,170.73 142 243, 718.90<br />
Reopened 3, 157,553. 26 0.00 3 9,810.54 0.00<br />
Total to be disposed<br />
of 1,830 43,235, 281.17 603 9,156, 778.92 416 2, 514, 689.85 148 270,080. 74<br />
Allowed 11,440,001.63 8,943,497.85 153 629, 05119 147 270,073. 67<br />
Credited 0.00 198, 257.02 1 21,945.72 0.00<br />
Rejected 4,871,225.34 13,805.25 109 657,740.24 1 7.07<br />
Total disposed of 817 16,311,226.97 602 9,165,560.12 263 1,308,744.15 148 270, 080.74<br />
r A<br />
On hand June 30, <strong>1949</strong>_ 1,013 26,924,054.20 1,218. 80 1,205, 998.70 0.00<br />
No claims filed, overtosesements<br />
allowed 1,696 4,352, 424. 5 8,689,617.41 349,140.55 3 5, 778. 80<br />
Interest allowed 1, 949, 557.28 0.00 136,079.81 0.00<br />
-- A<br />
Total allowed, hp<br />
eluding interest._ 2,385 17, 741, 993.13 883 17,831,372. 448 1,136,22A. 27 150 275,852.47
82 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TOBACCO AND CAPITAL STOCK TAX DIVISION.-The Tobacco and<br />
Capital Stock Tax Division is concerned with the administration of<br />
the laws and regulations relating to the taxes on the manufacture,<br />
sale, or removal of tobacco, snuff, cigars, cigarettes, cigarette papers<br />
and tubes, the purchase and sale of leaf tobacco, and the tax-free<br />
removal of tobacco products for export, for use of the United States,<br />
and for use as sea stores. This division is also concerned with the<br />
administration of the capital stock tax, repealed by section 201 of the<br />
<strong>Revenue</strong> Act of 1945 with respect to the years ended after June 30,<br />
1945, under which a tax was imposed on corporations carrying on or<br />
doing business during any part of the taxable year, the tax being<br />
measured by the declared value of the capital stock of domestic<br />
corporations, and by the declared value of the capital employed in<br />
the United States in the case of foreign corporations. The division<br />
is still engaged in closing out the capital stock tax returns, claims, and<br />
other matters relating to the tax.<br />
Tobacco taxes.-The collections of tobacco taxes for the year<br />
amounted to $1,321,874,770, an increase of $21,594,617, or approximately<br />
1.7 percent, over receipts from similar sources during the<br />
preceding year.<br />
A comparison of the collections of tobacco taxes for the fiscal yearn 1948 and 1849<br />
Source 1948 <strong>1949</strong><br />
Increase or decrease (-)<br />
Amount<br />
Percent<br />
Cigars (large):<br />
Class A 842,259.18 $42, 568.17 008.99 0.7<br />
Class B 1 076,747.22 625, 827. 76 -450,919. 46 -41.9<br />
Class C 5 , ,085, 845. 47 6,911,493.87 1,825,648.40 35.9<br />
Class D 4,900,955.39 3,826,428.34 -1,074,529.05 -21.9<br />
Class E 30, 487, 921. 92 28, 923, 792.34 -1, 564, 129. 58 -1.7<br />
Class F 2, 312,998.99 2,352,175.92 39, 176. 93 1.7<br />
Class G 2.778, 238.81 2, 848,144. 27 68,905.46 2.5<br />
Total 46,685, 966. 98 45,530,428. 67 -1,155,538.31 -2.5<br />
Cigars (small) fib, 536.14 59, 372. 68 -6,163.46 -9.4<br />
4, 601.65 7,115.19 2, 513. 54 54. 6<br />
Cigarettes Cartel<br />
Cigarettes (small) 1,208.199,00.10 1, 232, 727, 557.03 24,528, 551. 93 2.0<br />
Tobacco, manufactured 37, 024,391. 73 35, 435, 187. 12 -1, 589, 204.61 -4.3<br />
Snuff<br />
400.18 7,272,318.88 -100,081.50 -1.4<br />
Total 44,396,791.91 42, 707, 505.80 -1, 689, 286.11 -3.8<br />
Leaf tobacco sold<br />
693.94<br />
457.08 -236.86 -34.1<br />
Cigarette papers<br />
924,384. 23 835,186.19 -89,198.04 -9.6<br />
Cigarette tubes 1,140.00 5,590.08 4, 00.08 390.4<br />
Cigar floor stocks tax<br />
627.71<br />
1,316. 73<br />
689.02 109.8<br />
Cigarette floor stocks tax<br />
1,405.28<br />
240.50 -1,164.76 -82.9<br />
Grand total 1,300, 280,152. 92 1, 321, 874,769.95 21,594,617.03 1.7<br />
The tax on small cigarettes amounted to $1,232,727,557, an increase<br />
of $24,528,552, or 2.0 percent, over receipts for the preceding year.<br />
During the year, 41,837,303,690 small cigarettes were withdrawn from<br />
factories without payment of tax, as compared with 34,696,170,185<br />
withdrawn during the preceding year. These tax-free withdrawals<br />
included cigarettes for export, for use as sea stores on vessels on the<br />
high seas, and for use of the United States. Withdrawals for use as<br />
sea stores may be delivered directly to vessels, to bonded internal<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 33'<br />
revenue tobacco sea stores warehouses, or to sea stores warehouses<br />
operated by the supply branches of the United States Army and Navy,<br />
at ports in the United States for temporary storage and subsequent<br />
shipment for such purpose.<br />
There were 40 bonded internal revenue sea stores warehouses, 16,<br />
Army and Navy sea stores warehouses, and 7 bonded internal revenue<br />
export warehouses in operation at the end of the year.<br />
The tax on large cigars amounted to $45,530,429, a decrease of<br />
$1,155,538, compared with such collections for the preceding year.<br />
Number of claims for the refund and abatement of tobacco taxes, for the redemption<br />
bacco stamps, and for drawback, received and disposed of during fiscal year<br />
1f/ 4 to<br />
On hand July 1, 1948<br />
Received<br />
Allowed<br />
Rejected<br />
On hand Tune 30, <strong>1949</strong><br />
On hand July 1, 1948_<br />
Received<br />
Allowed<br />
Rejected<br />
On hand Tune 30, <strong>1949</strong><br />
Refund Redemption Abatement<br />
Number Amount Number Amount Number Amount<br />
$9, 483.02<br />
1,391.68<br />
997.80<br />
9, 876.90<br />
141<br />
2,121<br />
2,182<br />
5<br />
75<br />
$191,620.36<br />
2,695,012. 58<br />
2, 709,811. 59<br />
41,398.33<br />
135,423.02<br />
,942 .9^<br />
Drawback lino° leetible Total<br />
$10,629.15<br />
25, 520.24<br />
32,834.87<br />
1, 914. 52<br />
1, 400.00<br />
Number Amount Number Amount Number Amount<br />
. cn o<br />
$112.00<br />
2,616. 20<br />
2, 728.20<br />
1<br />
1<br />
$78.48<br />
78.48<br />
158<br />
2,238<br />
2, 296<br />
24<br />
76<br />
$211,844.53<br />
2, 724, 619.18<br />
2, 746, 372.46<br />
53, 268.23<br />
136, 823.02<br />
In addition, interest in the amount of $31.5 was allowed. The sum of $2,709,8 1.59, representing claims<br />
allowed for the redemption of stamps, includes the following: Stamp which were rendered useless, $1,205,-<br />
751.04; stamps for which the owner alleged he had no further use, $182,244.24; and the value of stamps a61xed<br />
to packages of tobacco products withdrawn from the market by the manufacturer or importer, $1,341,816.31.<br />
Detailed statistics covering the manufacture and removal of manufactured<br />
tobacco, snuff, cigars, and cigarettes, the receipt and shipment<br />
of leaf tobacco, and the removal of cigarette papers and tubes will be<br />
found in tables which appear in the Appendix.<br />
Capital stock tax.-Collections of delinquent capital stock tax during<br />
the year amounted to $6,137,508.<br />
As a result of the review and audit of returns, 317 assessments were<br />
made, involving tax, penalty, and interest in the amount of $3,614,248.<br />
Number of capital stock tax claims received and disposed of during the fiscal year <strong>1949</strong><br />
Numbar<br />
Refund Abatement Uncollectible Total<br />
Amount<br />
Num<br />
bar<br />
Amount Nom' bar Amount bar Amount<br />
On hand July 1, 1948 130 $627, 922.24 $51, 832.68 0, 119. 36 189 $681, 674.26<br />
Received 109 105, 795.41 1,805.98 9,423.89 188 116,825. 26<br />
Reopened 1 400.00 1 400.00<br />
Allowed 53 27, 193.01<br />
12, 883.17 9,77169 157 49,856.87<br />
Rejected 69 329, 359,88 6, 279.55 1,137.18 77 336, 776.61<br />
On hand June 30, <strong>1949</strong> 118 377, 564. 76 84, 075.92 6226.38 144 412, 267.06<br />
CO<br />
a- n
34<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
During the year, a total of $3,089, including interest of $525, was<br />
refunded as the result of court decisions.<br />
Divisiox.—The Sales Tax Division is concerned with<br />
SALES TAX<br />
the administration of the manufacturers' excise taxes and the retail<br />
dealers' excise taxes on jewelry, furs, toilet preparations, luggage, etc.<br />
Collections with respect to the taxes administered in the Sales<br />
Tax Division are shown in the following table:<br />
Retailers' excise taxes:<br />
Furs<br />
Jewelry<br />
Luggage<br />
Toilet preparations_<br />
Total<br />
Grand total<br />
Collections during the fiscal years 1848 and <strong>1949</strong><br />
Source 1948 <strong>1949</strong><br />
Increase or decrease<br />
(—)<br />
Manufacturers' excise taxes:<br />
$80, 88A 921.61 $81,759, 611.97 $872,600.36<br />
Lubricating oils<br />
478, 637,625.15 603, 647,470.24 25,009, 845.09<br />
Gasoline<br />
159, 284,138.85 150,899, 047.98 —8, 385,090.69<br />
Tire and tubes<br />
91,962,891.20 136,797,379.13 44,834,487.93<br />
Automobile trucks and bues<br />
Oth er automobiles and motor cycles<br />
270 968, 392.21 2, 12, 342. 37 61,853,950.16<br />
Parts and accessories for automobiles<br />
1,, 22, 950 708.28 3320,1838,240.14 12,812,468.14<br />
—<br />
69, 700, 529.73 79, 347,495.66 9,646,985.93<br />
Electrical energy<br />
Electric, gas, and oil appliances<br />
87, 857, 612. 46 80,934, 508.61 —6,923,103.85<br />
24, 935, 505.39 26,172,166.87 1,236, 681.48<br />
Electric light bulbs and tubes<br />
Radio sets, phonographs, components, etc<br />
67,288, 866.93 49,159, 550. 23 —18, 107, 306.70<br />
7, 531, 905.10 8, 482, 797.74 —1,049, 107.36<br />
Phonograph records<br />
s<br />
10, 572,682.91 9, 29E 868.30 —1, 280,014.61<br />
Musical instruments<br />
Mechanical refrigerators, air-conditioners, etc... 58,473,3. 22<br />
10, 609, 6 7 5 2 77,833,244 . 87 19, 359, 873.65<br />
7.69 8, 737,618.31<br />
—1, 872 , 039.38<br />
Matches<br />
Business and more machines<br />
32, 707,141.16 83, 343,900.01 636,758. 85<br />
Luggage—manufacturers' excise (suspended<br />
189.13<br />
100.40<br />
—88.73<br />
A. Apo. I 1944)<br />
Photographic apparatus<br />
43, 935,373.95 43, 139,668.92 —795, 705.53<br />
18,827,947.98 10,846, 484. 74 1,018, 536.76<br />
S ding goods<br />
rms, shells, and cartridges<br />
11,276, 687.37 10, 378,538.42 —898,148.95<br />
857,913,44 809, 888.11 —48,025.33<br />
Pistols and revolvers<br />
1,649,234,052. 58 1,771, 532, 722.50 122, 298,669.04<br />
Total<br />
79, 539, 152.40<br />
217,899,249.20<br />
80, 632, 323.81<br />
91,852,012. 02<br />
61,946,246. 55<br />
210, 688, 165.33<br />
82, 807, 133.49<br />
93,969,241.32<br />
—17, 592,905.85<br />
—7,211,083.87<br />
1,974,809.68<br />
2,117, 22E1.40<br />
469, 922, 738.33 449,210, 786.69 —20, 711,951.64<br />
2,119, 158, 790.89 2, 220,743, 509.19 101, 586,718.30<br />
Assessments. —A total of $4,792,587,524, representing 6,371,808<br />
items, was assessed on 3,473 miscellaneous tax assessment lists, which<br />
included original and additional assessments of miscellaneous internal<br />
revenue taxes.' Included in the lists were 21,222 additional assessments,<br />
resulting from office audit and field investigations, representing<br />
tax, interest, and penalties of $134,369,337. Interest included in<br />
this amount totaled $15,685,214.<br />
Field reports.—At the beginning of the year there were on hand<br />
180 field reports with respect to proposed additional sales taxes,<br />
amounting to $2,016,793. During, the year, 1,585 field reports were<br />
received, representing $4,601,714 in proposed additional taxes, and<br />
1,566 were examined and closed, representing taxes amounting to<br />
$4,266,279. On June 30, <strong>1949</strong>, there were 199 reports covering<br />
$2,352,228 awaiting additional evidence.<br />
I As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules<br />
claims and certificates of overamessment, and passes on offers in compromise fo<br />
for the Estate Tax Division,<br />
the Tobacco and Capital Stock Tax Divide/I, and the Miscellaneous Division.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 35<br />
Claims.—The number of claims received and disposed of by the<br />
Sales Tax Division during the fiscal year ended June 30, <strong>1949</strong>, is<br />
shown in the following table:<br />
Number of claims receieved and disposed of by the Sales Tax Division during the<br />
year <strong>1949</strong><br />
Claims<br />
PI<br />
Sales taxes:<br />
On hand July 1,1948. 1,052<br />
Received<br />
1, 694<br />
Reopened<br />
24<br />
Allowed<br />
1, 598<br />
Rejected<br />
409<br />
OnbandJune30,<strong>1949</strong>_ 713<br />
Refund Abatement lincollectible Total<br />
Amount<br />
$2,606,807.18<br />
3,135,989. 88<br />
163, 218.86<br />
1,254,938.32<br />
2, 007,198.76<br />
E 633, 878.84<br />
Num<br />
ber<br />
586<br />
1, 988<br />
7<br />
2, 214<br />
78<br />
288<br />
Amount<br />
$731, 141. 60<br />
1,108 585.98<br />
9, 201.21<br />
987, 465.74<br />
172, 266.49<br />
6E4,196.56<br />
p<br />
8<br />
308<br />
315<br />
1<br />
Amount Num<br />
ber Amount -<br />
$18,879.06<br />
461, 710.45<br />
480, 694.62<br />
4.89<br />
1,645<br />
3,940<br />
31<br />
4,127<br />
488<br />
1,001<br />
$3,358,827.84<br />
4, 706, 286.31<br />
157, 420.07<br />
E 722,988. 88<br />
2,179,470.14<br />
3,318, 075.40<br />
In connection with the claims shown in the foregoing table interest<br />
was allowed in the amount of $152,435, compared with $215,349<br />
allowed as interest during the preceding year.<br />
Credit cases.—At the beginning of the year there were on hand 2,041<br />
sales tax credit cases involving $3,680,233. During the year 18,265<br />
cases involving $49,730,686 were received and 17,084 cases involving<br />
$46,339,137 were closed. Of this number 16,827 cases involving<br />
$46,269,629 were allowed, while 257 cases representing $69,508 were<br />
rejected.<br />
Offers in compromise.—On July 1, 1948, there were on hand 6,272<br />
offers in compromise aggregating $267,709, which had been submitted<br />
in settlement of civil and criminal liabilities incurred in connection<br />
with various excise and miscellaneous taxes. There were 21,611<br />
offers aggregating $735,861 received; 23,250 offers aggregating<br />
$488,380 were accepted; 241 offers in the amount of $90,623 were<br />
rejected; and 100 offers amounting to $45,624 were withdrawn during<br />
the fiscal year. On June 30, <strong>1949</strong>, there were on hand 4,282 offers<br />
amounting to $378,943 under consideration or awaiting additional<br />
evidence.<br />
Miscellaneous tax field force.—The small group of internal revenue<br />
agents assigned to duty under the direction of the Miscellaneous . Tax<br />
Unit, which operates chiefly as a mobile organization investigating<br />
various miscellaneous delinquent taxes, continued to obtain excellent<br />
results. During the year these field officers reported a total of 3,326<br />
cases, involving $7,257,743 in additional taxes, penalties, and interest.<br />
MISCELLANEOUS DIVISION.—The Miscellaneous Division is concerned<br />
with the administration of the taxes on admissions, dues,<br />
telephone, telegraph, and cable facilities, transportation of persons,<br />
transportation of property, transportation of oil by pipe line, safe<br />
deposit boxes, the processing of coconut and other vegetable oils,<br />
manufactured sugar, transfers of interests in silver bullion, hydraulic<br />
mining; the special taxes on the maintenance of coin-operated amusement<br />
and gaming devices, and on the operation of bowling alleys and<br />
billiard and pool tables; documentary stamp taxes; taxes on oleomargarine,<br />
etc., narcotics, marihuana; the administration of the<br />
National Firearms Act and the Federal Firearms Act; and the adjust-
_"=::11==<br />
36<br />
RJo~PORT<br />
OF COlVL,\USSIONER OF lNn~RNAL REVENUE<br />
ment of clnims for refund of taxes pftid lUlder the Agricultural<br />
Adjustment Act. and. related legislation.<br />
The collections of the tuxes administered in the Miscelluneous<br />
Division are shown in the following table:<br />
Collet/ions during the. fiSCCll ye.(fr.~ 191,8 and 1.9·19<br />
Source I 1918 I 1919 I dceI'Cl1SC lJJ~T=-:- (-)<br />
I<br />
i<br />
Documentary stnmps:<br />
BOIl(.I" "I ir"l'.\~1..H3. 79:1.10 74.t.t~1.1Ilt<br />
CnhUI'\)I... • __••• .'>3.52:.l
I<br />
I<br />
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Miscellaneous claims.—The claims involving the miscellaneous<br />
taxes, received and disposed of during the fiscal year, are shown in<br />
the following table:<br />
Number of claims received and disposed of by the Miscellaneous Division during the<br />
fiscal year <strong>1949</strong><br />
Claims<br />
Miscellaneous excise:<br />
On band July 1,1948_.<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On band Jtme 30, <strong>1949</strong><br />
Miscellaneous stamps:<br />
On band July 1, 1948_<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On hand June 30, <strong>1949</strong>.<br />
Narcotic:<br />
On band July 1, 1948_<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On hand June 30, <strong>1949</strong>_<br />
Marihuana:<br />
On hand July 1,1948<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On bandJune 30, <strong>1949</strong>.<br />
Silver:<br />
On hand July 1, 1948._<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On hand June 30,<strong>1949</strong>_<br />
Coal:<br />
On hand July 1, 1948<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On band Tune 30,<strong>1949</strong>_<br />
Sugar:<br />
On hand July 1, 1948._<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
Onband June 30, <strong>1949</strong>_<br />
Total:<br />
On handJuly 1,1948._<br />
Received<br />
Reopened<br />
Allowed<br />
Rejected<br />
On band June 30,<strong>1949</strong>-<br />
1<br />
1, 200<br />
3 724<br />
52<br />
2,832<br />
655<br />
, 489<br />
218<br />
1,566<br />
4<br />
559<br />
37<br />
192<br />
12<br />
113<br />
107<br />
4<br />
14<br />
5<br />
2<br />
2<br />
1<br />
I<br />
3<br />
4<br />
82<br />
638<br />
2<br />
608<br />
21<br />
95<br />
1, 613<br />
6, 049<br />
58<br />
5 106<br />
719<br />
1, 795<br />
Refund Abatement Redemption Uncollectible<br />
Amount<br />
$2, 571, 433.87<br />
2, 600, 275.10<br />
63,364. 66<br />
1, 729, 948.90<br />
1, 752, 67472<br />
1, 752, 450..01<br />
60,016.18<br />
44,987.98<br />
24,382. 84<br />
49,317. 05<br />
65, 182. 52<br />
14,887. 41<br />
24.45<br />
403.55<br />
375.05<br />
16.00<br />
36.95<br />
4, 928.22<br />
745.00<br />
3, 188. 09<br />
995.13<br />
16,308. 85<br />
16,309. 77<br />
32,618. 62<br />
129,646.23<br />
14, 788, 853.83<br />
1, 805. 92<br />
990, 845.52<br />
13, 749, 645.02<br />
179,815.44<br />
2, 777, 429.58<br />
17, 455, 758.43<br />
89, 553. 42<br />
2,771,231.52<br />
15, 570, 706. 35<br />
1,980, 803.56<br />
815<br />
2, 577<br />
3<br />
2,476<br />
130<br />
589<br />
64<br />
612<br />
2<br />
546<br />
18<br />
114<br />
3<br />
18<br />
18<br />
3<br />
3<br />
17<br />
12<br />
5<br />
3<br />
25<br />
133<br />
129<br />
5<br />
24<br />
13<br />
4<br />
9<br />
3<br />
2<br />
1<br />
710<br />
3,373<br />
5<br />
3,187<br />
168<br />
733<br />
Amount<br />
$395, 580.30<br />
731, 346.98<br />
4,719.97<br />
526,678. 58<br />
210,930.12<br />
394,038. 55<br />
49,840.39<br />
363, 464.04<br />
13, 312.59<br />
327, 471.69<br />
15,449. 69<br />
83, 695.64<br />
1,727.51<br />
228.28<br />
1, 848. 22<br />
107.57<br />
4,414.01<br />
87,672.68<br />
67,061. 89<br />
23, 109. 60<br />
1,915.20<br />
2,907,804.02<br />
86, 185. 86<br />
723, 002. 23<br />
2, 228, 726.39<br />
42,261. 26<br />
5,068.11<br />
24.73<br />
5,043.38<br />
571.18<br />
143.17<br />
428.01<br />
3,359,366. 23<br />
1, 274, 537.13<br />
18, 032.56<br />
1,646,230.51<br />
2,483, 687. 19<br />
522, 018.22<br />
Num<br />
ber<br />
380<br />
3, 451<br />
5<br />
3<br />
•<br />
193<br />
213<br />
430<br />
6<br />
61<br />
61<br />
1<br />
5<br />
1<br />
1<br />
386<br />
3, 513<br />
5<br />
3,255<br />
214<br />
435<br />
Amount<br />
$75,523.79<br />
496, 086.96<br />
288.12<br />
225,324.92<br />
95, Ill. 26<br />
251,462.69<br />
13.89<br />
3, 449.01<br />
3,294.28<br />
3.00<br />
166.62<br />
75.94<br />
76.94<br />
75,537.68<br />
499, 611. 91<br />
288.12<br />
228,695.14<br />
95, 114. 26<br />
251,628.31<br />
Num -<br />
ber<br />
85<br />
969<br />
979<br />
5<br />
70<br />
49<br />
539<br />
572<br />
16<br />
8<br />
25<br />
24<br />
4<br />
18<br />
241<br />
232<br />
27<br />
8<br />
44<br />
52<br />
163<br />
1,818<br />
1,859<br />
5<br />
117<br />
Amount<br />
$73, 587.37<br />
821, 227.08<br />
729,604.18<br />
10, 252.12<br />
154, 958.15<br />
2, 120. 22<br />
27, 081.37<br />
28,320.98<br />
880.61<br />
269.32<br />
8, 600.20<br />
8,463.57<br />
405.95<br />
1E2, 022. 64<br />
1, 017, 565.31<br />
1,148,871.67<br />
21,016.28<br />
746.19<br />
18, 126. 23<br />
18, 872.42<br />
228, 745.74<br />
1, 892, 600.19<br />
1,933,832.82<br />
10, 252. 12<br />
177,260.99<br />
Miscellaneous credit cases.—Two thousand five hundred and six<br />
cases, involving taxes of $3,713,410, were received during the year.<br />
A total of 2,483 cases, involving $4,181,285, was disposed of by the<br />
allowance of 2,186 cases, representing $4,087,641, and the rejection of<br />
297 cases, amounting to $93,645.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 39<br />
ALCOHOL TAX UNIT<br />
General functions.—The Alcohol Tax Unit is charged with the administration<br />
of the laws relating to the production, warehousing, taxpayment,<br />
rectification, packaging, and distribution of distilled spirits,<br />
wines, and fermented malt liquors; the production, warehousing, taxpayment,<br />
denaturation, and distribution of industrial alcohol; the<br />
determination, assertion, and assessment of taxes and penalties on<br />
such liquors; the investigation of returns covering occupational and<br />
commodity taxes; the regulation of the manufacture and use of liquor<br />
bottles; the chemical analysis of liquors and other products to determine<br />
their taxable status and proper labeling; the administration of<br />
the provisions of the Federal Alcohol Administration Act relating to<br />
the regulation of interstate and foreign commerce in distilled spirits,<br />
wines, and fermented malt liquors, and the labeling and advertising<br />
thereof; and with the investigation, detection, and prevention of<br />
willful and fraudulent violations of the internal revenue laws relating<br />
thereto.<br />
The functions of the Unit are classified as permissive, enforcement,<br />
and basic permit and trade practice. In addition to the headquarters<br />
office, there are 15 field districts. The supervisors of such districts<br />
administer, within their respective districts, internal revenue laws<br />
and regulations relating to alcoholic liquors and denatured alcohol<br />
and the Federal Alcohol Administration Act.<br />
PERMISSIVE ACTIVITIES<br />
Plants and permittees.—On June 30, <strong>1949</strong>, there were authorized to<br />
operate a total of 2,251 registered and fruit distilleries, internal revenue<br />
bonded warehouses, industrial alcohol plants and warehouses,<br />
denaturing plants, rectifying plants, tax-paid bottling houses, wineries,<br />
breweries, and vinegar plants as compared with 2,371 as of June 30,<br />
1948. This represents a decrease of 120 establishments. As of June<br />
30, <strong>1949</strong>, there were 478,515 wholesale and retail dealers, as compared<br />
with 467,811 a year ago, representing an increase of 10,704<br />
dealers, or 2.3 percent. The total number of plants and permittees<br />
of all classes, as of June 30, <strong>1949</strong>, was 497,456 as compared with<br />
487,027 a year ago, representing an increase of 10,429 or 2.1 percent.<br />
A table showing the number for each class, as of June 30, <strong>1949</strong>, is<br />
included in the Appendix.<br />
Collections.—For the fifth consecutive year, over two billion dollars<br />
were collected in Federal liquor taxes on domestic and imported<br />
liquors (distilled spirits, fermented malt liquors, and wines), representing<br />
receipts from excise taxes, rectification tax, floor stocks taxes,<br />
special and occupational taxes, and bottle or container stamps. The<br />
total collections of $2,210,607,168 during the year represent a decrease<br />
of $44,719,586 or 2.0 percent, as compared with collections of<br />
$2,255,326,754 during 1948.<br />
The total collections on distilled spirits alone in the fiscal year <strong>1949</strong><br />
again exceeded one billion dollars, but represent a decrease of approximately<br />
40 millions from collections for 1948. Such collections<br />
amounted to 65.7 percent of the total liquor tax collections in <strong>1949</strong>,<br />
compared with 66.2 percent in the fiscal year 1948.
40<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
The total collections from all domestic and imported liquor taxes<br />
during <strong>1949</strong> for distilled spirits, fermented malt liquors, and wines<br />
are compared with such collections during the preceding year in the<br />
following table:<br />
Distilled spirits:<br />
Domestic<br />
Imported<br />
Total<br />
Source<br />
Fermented malt liquors<br />
Wines:<br />
Domestic<br />
Imported<br />
Total<br />
Grand total<br />
Source<br />
Distilled spiritS<br />
Ferrqented malt liquors<br />
Wines<br />
Total<br />
Fiscal year<br />
<strong>1949</strong><br />
$1,453,275,101<br />
690, 803,189<br />
66,528, 878<br />
Tax collections<br />
2, 210, 607, 168<br />
Total excise tax collections<br />
Change<br />
Fiscal year <strong>1949</strong> Fiscal year 1948 Amount Percent<br />
$1, 275, 181, 485<br />
121, 773.303<br />
1,396, 954, 788<br />
686,367,516<br />
63, 333.657<br />
Z 448,104<br />
65,781,761<br />
2,149,104, 066<br />
Fiscal year<br />
1948<br />
$1, 492, 599,331<br />
701, 119, 310<br />
61,617,113<br />
2, 255, 326, 754<br />
Amount<br />
Change<br />
-739, $<br />
3165, 230<br />
- 10, ,121<br />
-1-4, 911, 765<br />
- 44, 719, 586<br />
Percent<br />
- 2.6<br />
-1.5<br />
+8.01<br />
- 2.6<br />
The total excise tax collections on domestic and imported distilled<br />
spirits for the fiscal year <strong>1949</strong> amounted to $1,396,954,788, as compared<br />
with $1,434,789,176 for the preceding year, representing a decrease of<br />
2.6 percent.<br />
The total excise tax collections on domestic distilled spirits for <strong>1949</strong><br />
amounted to $1,275,181,485, as compared with $1,324,823,881 for<br />
1948, a decrease of $49,642,396, or 3.7 percent. The total excise taxes<br />
on imported distilled spirits for <strong>1949</strong> amounted to $121,773,303, compared<br />
with $109,965,295 for 1948, an increase of $11,808,008, or 10.7<br />
percent.<br />
The total excise tax collections from all domestic and imported<br />
liquor taxes during <strong>1949</strong> for distilled spirits (exclusive of seizures,<br />
penaties, l etc.), fermented malt liquors, and wines are compared with<br />
such collections during the preceding year in the following table:<br />
$1,324, 823, 881 -$49, 642,396 -3.7<br />
109,965,295 +11,808,008 +10.7<br />
1, 434, 789,176 -37,834,388 -2.6<br />
697,097, 258 -10. 729, 742 -1.5<br />
58, 428.943 +4, 904,714 +8.4<br />
2,532,883 -84, 789 -3.3<br />
60,961,836 +4, 819,925 +7.9<br />
2,192, 848, 270 -43,744, 205 -2.0<br />
Production of distilled spirits.-The total production of all distilled<br />
spirits for the fiscal year <strong>1949</strong> (by registered and fruit distilleries)<br />
amounted to 266,542,499 tax gallons, as compared with 244,127,343<br />
tax gallons produced during the preceding fiscal year. The production<br />
of whisky for <strong>1949</strong> amounted to 149,595,239 tax gallons, as compared<br />
with 129,597,067 tax gallons for the preceding year.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 41<br />
The quantity of spirits produced for industrial purposes is not<br />
determinable. In the fiscal year <strong>1949</strong>, 713,830 tax gallons of spirits<br />
were transferred to denaturing plants for denaturation, as compared<br />
with 465,868 tax gallons in 1948, and 28,400,821 tax gallons were<br />
transferred to industrial alcohol bonded warehouses as compared with<br />
20,920,794 tax gallons in 1948. Spirits transferred to industrial alcohol<br />
bonded warehouses can be withdrawn as alcohol for industrial or<br />
beverage purposes. The quantity of alcohol produced for beverage<br />
purposes by industrial alcohol plants is not available. The best<br />
available figure is the quantity of domestic alcohol used in production<br />
of rectified products, which amounted to 35,824,521 proof gallons for<br />
the fiscal year <strong>1949</strong>.<br />
The production of each kind of distilled spirits•produced by registered<br />
or fruit distilleries, for the fiscal year is compared with such<br />
production during the preceding year in the following table:<br />
Fiscal year<br />
<strong>1949</strong><br />
Production of distilled spirits<br />
Tax gallons<br />
Fiscal year<br />
1948<br />
Amount<br />
Change<br />
Percent<br />
By registered distilleries:<br />
Whisky 149,595,239 129, 597,067 +19, 998,172 +15.4<br />
Brandy 30, 531 18,455 +12,076 +65.4<br />
Rum-<br />
Beverage<br />
241, 668 441,123 -199, 455 -45. 2<br />
Industrial<br />
1, 757, 078 1,557, 410 +199. 668 +12.8<br />
Clin 3, 937, 490 3, 691, 196 +246, 294 +6.7<br />
Spirits 75, 031,098 83, 193, 482 -8,162, 384 -9.8<br />
Total 230, 593,104 218, 498, 733 +12,094,371 +5.5<br />
By fruit distilleries:<br />
Brandy 17,427,034 21,154,197 -3, 727.169 -17. 6<br />
Spirits 18, 522, 361 4,474, 413 +14,047,948 +314.0<br />
Total 35,919, 395 95, 628, 610 +10,320,785 +40.3<br />
Grand total 266,542, 499 244, 127,343 +22,415,156 +9.2<br />
Tax-paid withdrawals of distilled spirits.-Distilled spirits (whisky,<br />
brandy, rum, gin, and spirits) may be tax-paid in bulk and withdrawn<br />
from registered and fruit distilleries and internal revenue bonded<br />
warehouses, and alcohol may be tax-paid in bulk and withdrawn from<br />
industrial alcohol bonded warehouses, for bottling without rectification,<br />
for use in the production of rectified products, and for nonbeverage<br />
purposes. Distilled spirits bottled in bond prior to tax payment<br />
are tax-paid at the time the cases are withdrawn from internal revenue<br />
bonded warehouses.<br />
The total tax-paid withdrawals of all distilled spirits (including<br />
alcohol) amounted to 141,766,697 tax gallons during the fiscal year<br />
<strong>1949</strong>, as compared with 147,160,331 tax gallons for 1948.
42 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Tax-paid withdrawals of each kind of distilled spirits for the fiscal<br />
year <strong>1949</strong> is compared with such tax-paid withdrawals for 1948 in the<br />
following table:<br />
Whisky:<br />
Bottled in bond<br />
Total<br />
Brandy<br />
Rum<br />
Gin<br />
Spirits<br />
Total<br />
Alcohol<br />
Grand total<br />
Tax-paid withdrawals of distilled spirits<br />
Fiscal year<br />
<strong>1949</strong><br />
Tax gallons<br />
Fiscal year<br />
1948<br />
Amount<br />
Change<br />
Percent<br />
7,788,536 9, 130, 136 —1,341,600 —14.7<br />
52,674,964 153, 603, 200 —928.236 —1.7<br />
'{301 ,311 348 1,395,887 +615, 481 +44.<br />
301, 311 297,033 +4, 278 +1.4<br />
3, 786,877 3,475, 525 +311, 352 +9.0<br />
42,146 483 49, 630, 289 —7,483,806 —15.1<br />
100, 920, 983 108, 401, 934 —7, 480, 951 —6. 9<br />
40, 845, 714 38, 758,397 +2,087,317 +5.4<br />
141, 766, 697 147, 160,331 —5, 393,634 —3.7<br />
Tax-free withdrawals of distilled spirits.—During the fiscal year <strong>1949</strong><br />
a total of 38,568,036 tax gallons of distilled spirits were withdrawn<br />
tax-free, as compared with 27,421,266 tax gallons for 1948.<br />
Materials used in production of rectified products.—The total tax-paid<br />
domestic and imported distilled spirits and wines used in the production<br />
of rectified products during the fiscal year <strong>1949</strong> amounted to 118,-<br />
971,861 proof gallons, consisting of 38,117,617 proof gallons of whisky,<br />
42,192,873 proof gallons of spirits, 35,824,521 proof gallons of alcohol,<br />
and 2,836,850 proof gallons of other materials. (A break-down of<br />
domestic and imported distilled spirits and wines used in the production<br />
of rectified products is included in the Appendix.)<br />
Production of rectified products.—The total production of rectified<br />
products for the fiscal year <strong>1949</strong> amounted to 118,954,612 proof<br />
gallons, consisting of 107,781,521 proof gallons of whisky, 6,601,847<br />
proof gallons of gin, 2,817,735 proof gallons of cordials and liqueurs,<br />
and 1,753,509 proof gallons of other products, as compared with the<br />
total 1948 production of 125,732,822 proof gallons, consisting of<br />
114,916,903 proof gallons of whisky, 7,267,090 proof gallons of gin,<br />
2,207,673 proof gallons of cordials and liqueurs, and 1,341,156 proof<br />
gallons of other products.<br />
Consumption of distilled spirits.—The total distilled spirits bottled<br />
during the year (exclusive of distilled spirits bottled for exportation)<br />
amounted to 160,931,244 wine gallons, of which 136,857,613 wine<br />
gallons were rectified products, 16,247,519 wine gallons were unrectified<br />
products (other than bottled-in-bond), and 7,826,112 wine gallons<br />
were bottled-in-bond products. This compares with a total, of 165,-<br />
888,683 wine gallons bottled during the fiscal year 1948, consisting of<br />
144,018,537 wine gallons of rectified products, 12,717,091 wine<br />
gallons of unrectified products (other than bottled-in-bond), and<br />
9,153,055 wine gallons of bottled-in-bond products. The total<br />
whisky bottled amounted to 142,633,709 wine gallons for <strong>1949</strong> as compared<br />
with 149,232,495 wine gallons during the prior fiscal year.<br />
The total rectified whisky bottled during the fiscal year <strong>1949</strong> con-<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 43<br />
tained 35.4 percent of whisky, as compared with 34.5 percent for<br />
1948 and 33.4 percent for 1947.<br />
Stocks of distilled spirits.—The total stocks of whisky, brandy, rum,<br />
gin, and spirits as of June 30, <strong>1949</strong>, amounted to 677,343,619 original<br />
tax gallons, as compared with 594,733,085 original tax gallons as of<br />
June 30, 1948, or an increase of 13.9 percent. The stocks of whisky<br />
increased from 522,260,756 original tax gallons as of June 30, 1948,<br />
to 602,925,861 original tax gallons as of June 30, <strong>1949</strong>, or 15.4 percent.<br />
The stocks of whisky 4 years old or older amounted to 33,160,196<br />
tax gallons as of June 30, <strong>1949</strong>, as compared with 55,506,519 tax<br />
gallons as of June 30, 1948, a decrease of 40.3 percent.<br />
Specially denatured rum.—During the year there were produced<br />
1,153,246 wine gallons of specially denatured rum, as compared with<br />
1,066,574 wine gallons for 1948.<br />
Fermented malt liquors.—Production of fermented malt liquors<br />
during the fiscal year amounted to 89,735,647 barrels, or 1.7 percent<br />
less than the preceding year (91,291,219 barrels). Tax-paid withdrawals<br />
were 85,809,068 barrels, or 1.4 percent less than the preceding<br />
year (86,992,795 barrels). Fermented malt liquors withdrawn by<br />
pipe line for bottling represented 69.9 percent of the total taxpaid<br />
withdrawals, as compared with 68.4 percent in the preceding year.<br />
Tax-free withdrawals for export were 731,527 barrels, an increase of<br />
818 barrels as compared with the fiscal year 1948.<br />
Wines.—Production of still wines amounted to 139,879,738 wine<br />
gallons, or 32.7 percent more than the preceding year (105,424,549<br />
wine gallons). Tax-paid withdrawals of still wines amounted to<br />
119,106,689 wine gallons, or 8.2 percent more than in the preceding<br />
year (110,114,160 wine gallons). Tax-paid withdrawals of domestic<br />
sparkling wines amounted to 21,665,256 half-pint units, an increase<br />
of 6.1 percent from the preceding year (20,413,746 half-pint units).<br />
Tax-paid withdrawals of vermouth produced at wineries amounted to<br />
2,126,544 wine gallons, an increase of 26.1 percent from the preceding<br />
year (1,686,508 wine gallons). Tax-paid withdrawals of aperitif<br />
wines produced at wineries amounted to 203,876 wine gallons as compared<br />
with 308 wine gallons for the preceding year. Production of<br />
distilling materials at wineries (to be used at fruit distilleries) amounted<br />
to 286,045,119 wine gallons, as compared with 208,903,247 wine<br />
gallons, for the prior fiscal year.<br />
Production of ethyl alcohol.—The total ethyl alcohol production for<br />
the year amounted to 351,015,364 proof gallons, as compared with<br />
332,282,148 proof gallons for 1948, an increase of 5.6 percent.<br />
Tax-free withdrawals of undenatured alcohol.—The total tax-free<br />
withdrawals of ethyl alcohol during the year, consisting of withdrawals<br />
for denaturation, for use of the United States, for hospital, scientific,<br />
and educational use, for export, for transfer to customs manufacturing<br />
bonded warehouses, and in Puerto Rico for medicinal, beverage,<br />
and other purposes, amounted to 324,565,106 proof gallons.<br />
The total quantity of ethyl alcohol withdrawn for denaturation<br />
during the year amounted to 321,222,197 proof gallons. The total<br />
quantity removed for use of the United States amounted to 644,889<br />
proof gallons. There was withdrawn during the year for hospital,<br />
scientific, and educational use a total of 2,545,837 proof gallons.
44 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Stocks of undenatured alcohol.-As of June 30, <strong>1949</strong>, the stocks of ethyl<br />
alcohol amounted to 51,015,381 proof gallons, as compared with<br />
38,273,358 proof gallons as of June 30, 1948, an increase of 33.3<br />
percent.<br />
Production of denatured alcohol.-During the year there were produced<br />
164,273,211 wine gallons of specially denatured alcohol, as<br />
compared with 149,394,037 wine gallons for the fiscal year 1948;<br />
10,221,492 wine gallons of completely denatured alcohol, as compared<br />
with 34,887,789 wine gallons for the fiscal year 1948. The total<br />
production was 174,494,703 wine gallons, as compared with the total<br />
production of 184,281,826 wine gallons for 1948.<br />
The quantity of specially denatured alcohol used in the manufacture<br />
of synthetic rubber amounted to 1,427,787 wine gallons for the<br />
fiscal year <strong>1949</strong>, as compared with 370,818 wine gallons for 1948.<br />
Production of vinegar.-The production of vinegar by the vaporizing<br />
process for the fiscal year <strong>1949</strong> amounted to 25,417,460 gallons (100-<br />
grain strength) as compared with 24,816,502 gallons (100-grain<br />
strength) for the fiscal year 1948.<br />
Assessments.-There were received and reviewed for tax liability<br />
during the year 7,588 reports of inspection and investigation by field<br />
offices. The review disclosed that liability to taxes was incurred in<br />
3,734 of such cases in the amount of $1,942,433.<br />
During the year, there were certified to the Commissioner 843<br />
assessment lists totaling 101,684 items aggregating $519,836,167.<br />
Included in these were 3,858 items totaling $2,069,706 entered by the<br />
Alcohol Tax Unit, resulting from office audits and field investigations.<br />
Claims for drawback of tax on distilled spirits used in nonbeverage<br />
products.-During the year there were received 4,159 claims amountmg<br />
to $29,061,348, compared with 4,333 claims amounting to<br />
$30,005,864 during the preceding year. There were 4,102 claims<br />
amounting to $28,728,739 allowed, and 61 claims amounting to<br />
$43,653 rejected. During the prior year there were allowed 4,366<br />
claims amounting to $30,840,199, and there were rejected 33 claims<br />
amounting to $10,047.<br />
Claims for remission of taxes on distilled spirits and wines.-During<br />
the year there were received 4,059 claims amounting to $5,474,677.<br />
There were allowed 3,016 claims amounting to $4,688,995 for remission<br />
of tax on distilled spirits, and 244 claims amounting to $527,258<br />
for remission of tax on wines. There were rejected 699 claims<br />
amounting to $171,102 for remission of tax on distilled spirits, and 74<br />
claims amounting to $16,452 for remission of tax on wines.<br />
Claims for redemption of stamps, abatement and refund of taxes.-<br />
During the fiscal year <strong>1949</strong> there were allowed 13,270 claims for<br />
redemption of stamps, abatement and refund of taxes amounting to<br />
$9,442,446, compared with 10,138 claims amounting to $4,181,773<br />
during 1948. There were rejected 1,181 claims amounting to<br />
$776,764 compared with 1,575 claims amounting to $720,817 the<br />
previous year.<br />
Export claims.-During the year there were allowed 857 claims<br />
amounting to $838,981 for drawback of tax on alcohol used in flavoring<br />
extracts, toilet and medicinal preparations exported; 3,508 claims<br />
amounting to $3,161,234 for drawback of tax on distilled spirits and<br />
wines bottled especially for export and exported; 4 claims amounting<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 45<br />
to $95,127 for drawback of tax on distilled spirits exported in distillers'<br />
original packages, and 8 claims amounting to $286 on stills exported.<br />
Offers in compromise under internal revenue laws.-During the year,<br />
4,065 offers in compromise aggregating $356,391 were received, 3,996<br />
offers aggregating $339,150 were accepted, and 136 offers aggregating<br />
$25,615 were rejected; and 7 offers aggregating $2,391 were returned<br />
to the district supervisors for further investigation.<br />
Offers in compromise under Federal Alcohol Administration Act.-<br />
During the year, 248 offers in compromise aggregating $64,685 were<br />
received, 226 offers aggregating $50,795 were accepted, 12 offers<br />
aggregating $11,665 were rejected, and no offers were returned to the<br />
district supervisors for further investigation.<br />
Laboratory activities.-During the year the laboratory in Washington,<br />
D. C., received 5,276 samples for analysis, as compared with 5,403<br />
for the fiscal year 1948.<br />
The branch laboratories received 45,386 samples, as compared with<br />
39,074 for the fiscal year 1948. The field chemists spent 671 days in<br />
court and 556 days in inspections. More than 27 percent of the<br />
samples examined in the field were narcotics.<br />
During the year three chemists were awarded the Treasury medal<br />
for meritorious civilian service.<br />
The study of the effect of aging whisky in various types of cooperage<br />
which. started in 1945, was continued.<br />
A new denaturant for completely denatured alcohol was authorized<br />
after experiments found it to be satisfactory. Methods were developed<br />
and published covering the detection of cyanides and ferrocyanides in<br />
wine, and the detection of cocaine in mixture with procaine.<br />
The laboratory collaborated with the Association of Official Agricultural<br />
Chemists in developing and selecting methods of analysis for<br />
official adoption.<br />
Field inspections -Field examiners, operating directly from the<br />
Washington office, continued the inspection of field offices for the<br />
purpose of assisting and instructing field personnel, and improving<br />
efficiency in the determination and collection of liquor taxes. A new<br />
program of training for inspectors was started during the year. Many<br />
time-saving procedures were recommended for adoption which were<br />
investigated and developed as a result of the Treasury Department<br />
cash awards for suggestions and work simplification programs.<br />
During the fiscal year, a total of 319,758 inspections of plants and<br />
permittees were made by field offices, of which 3,825 were made<br />
pursuant to original applications filed by persons in the beverage<br />
liquor business or in the industrial alcohol industry.<br />
A total of 27,022 applications, notices, bonds, consents of surety,<br />
plats, plans, and other documents required by law and regulations to<br />
be filed in connection with new establishments, changes in premises<br />
and equipment, and discontinuances were administratively examined.<br />
Other statistics.-Regular monthly and annual statistical reports<br />
and releases concerning the activities of the Alcohol Tax Unit were<br />
issued. Considerable work was devoted to the preparation of statistical<br />
reports for other governmental agencies. Statistical tables<br />
giving detailed information covering plants and permittees, production,<br />
withdrawals, and stocks of distilled spirits, alcohol, fermented<br />
malt liquors, wines, and vinegar, claims, label activity under the
46 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 47<br />
Federal Alcohol Administration Act, and enforcement activities are<br />
contained in the Appendix.<br />
Administrative procedure.—During the year continued improvements<br />
were made in administrative procedure relating to operations,<br />
transactions, and inspection of plants and permittees.<br />
The following Treasury decisions amending regulations were<br />
prepared by the Unit:<br />
Procedure pertaining to firearms, under the Federal Firearms Act.<br />
(T. D. 5646.)<br />
Procedure for the tax-payment, stamping, etc., of imported fermented<br />
malt liquor pursuant to the Act of June 30, 1948. (T. D.<br />
5647.)<br />
Procedure for the refunding of tax on fermented malt liquors lost<br />
in brewers' bottling houses pursuant to the Act of July 3, 1948 (Public<br />
Law 899, 80th Cong.). (T. D. 5648.)<br />
Procedure for the removal for exportation of distilling apparatus<br />
from the premises of manufacturers or vendors without payment of<br />
the commodity tax. (T. D. 5651.)<br />
Procedure to establish losses of tax-paid liquors in transit from<br />
Puerto Rico to the United States in order to effectuate proper<br />
tax-payment, or proper refund of taxes if claim for refund is made.<br />
(T. D. 5652.)<br />
Simplification and improvement of the procedure relating .to the<br />
production, removal, bottling, storage, and exportation of fermented<br />
malt liquor. (T. D. 5654.)<br />
Requirements relating to the construction of containers for packaging<br />
bottled-in-bond spirits and spirits intended for export with<br />
benefit of drawback. (T. Ds. 5655 and 5656.)<br />
Procedure relating to (1) the establishment and operations of<br />
distilleries, fruit distilleries, rectifying plants, tax-paid bottling<br />
plants, and internal revenue bonded warehouses, (2) the bottling of<br />
distilled spirits in bond, and (3) the gauging of distilled spirits. (T. Ds.<br />
5663, 5664, 5668, 5669, 5671, 5681, 5700, 5701, 5702, and 5705.)<br />
Procedure relating to drawback of tax on distilled spirits and wines.<br />
(T. D. 5691.)<br />
Procedure concerning wholesale and retail dealers in liquors.<br />
(T. D. 5693.)<br />
Tax rates applicable to imported liqueurs, cordials, and similar<br />
compounds, flavored wines, and other compounds and preparations.<br />
(T. D. 5694.)<br />
Procedure concerning accounting of red strip stamps by proprietors<br />
of tax-paid bottling plants and rectifying plants. (T. Ds. 5703 and<br />
5704.)<br />
Procedure for the tax-payment of alcoholic beverages in Puerto<br />
Rico after withdrawal for rectification or bottling, in order to make<br />
stocks available for shipment to the United States, under the Puerto<br />
Rican law, as amended. (T. D. 5706.)<br />
Procedure for labeling and advertising of distilled spirits with<br />
respect to the labeling of Scotch, Irish, and Canadian whiskies and<br />
types thereof, and to other matters, and prescribing a standard of<br />
identity for Vodka and for other purposes. (T. D. 5707.)<br />
Regulations 20, "Wholesale and Retail Dealers in Liquors," and<br />
Regulations 29, "Drawback of Tax on Distilled Spirits Used in the<br />
Manufacture of Nonbeverage Products," were reprinted to incorporate<br />
amendments.<br />
An Inspector's Manual prepared under the direction of the Field<br />
Inspection Division was issued to inspectors throughout the Unit as<br />
an additional aid in conducting inspections of plants and permittees.<br />
The chief of the Procedure Division, as chairman of the cash<br />
awards program, directed the program for the Alcohol Tax Unit.<br />
During the year a total of 1,156 suggestions were reviewed and closed,<br />
of which 189 were adopted. The Procedure Division was responsible<br />
for putting adopted suggestions into effect, including the necessary<br />
revision of regulations, forms, and administrative procedure.<br />
BASIC PERMIT AND TRADE PRACTICE ACTIVITIES<br />
Permits.—The Federal Alcohol Administration Act requires that all<br />
producers (other than brewers), importers, and wholesalers of alcoholic<br />
beverages secure basic permits. The number of outstanding basic<br />
permits of all classes in effect June 30, <strong>1949</strong>, totaled 18,858 as compared<br />
with 18,912 in effect at the end of the previous year. There is<br />
included, in the Appendix, a table reflecting permit activity under<br />
the Federal Alcohol Administration Act during the year and the<br />
number of permits of each class in effect June 30, <strong>1949</strong>.<br />
Labels.—The Federal Alcohol Administration Act provides that no<br />
person engaged in business as a bottler or importer shall bottle, or<br />
remove from customs custody for consumption, any distilled spirits,<br />
wine, or malt beverages, unless he has obtained and has in his possesslog<br />
a certificate of label approval or certificate of exemption from<br />
label approval covering the labels affixed to the bottled products.<br />
During the year 32,191 applications were received, a slight decline<br />
from the previous year's total of 33,945 applications. A table is<br />
included in the Appendix showing the volume of work handled in<br />
this field during the fiscal year.<br />
As a result of hearings held in San Francisco and Washington, the<br />
distilled spirits labeling regulations were amended in several respects.<br />
The most important changes were with respect to the creation of higher<br />
standards for rye and bourbon liqueurs and domestically produced<br />
blended Scotch type whisky; the elimination of existing standards for<br />
blended Irish type whisky; the establishment of standards of identity<br />
for Vodka; and the requirement of a disclosure, on labels of domestic<br />
blends, of the presence of whiskies of foreign origin.<br />
Advertising.—For the purpose of determining compliance with the<br />
advertising provisions of the Federal Alcohol Administration Act and<br />
regulations issued thereunder, 146,611 alcoholic beverage advertisements,<br />
appeasing in 29,559 publications were reviewed during the<br />
year. Regulatory action of a corrective nature was taken in 1,754<br />
cases where minor technical irregularities were observed. Radio<br />
continuities numbering 12,100 and 2,610 pieces of point-of-sale advertising<br />
material were also reviewed. Seven cases involving more<br />
serious irregularities were closed upon acceptance of substantial<br />
offers in compromise. As a service to the industry and to prevent the<br />
dissemination of improper advertisements, the Bureau reviewed and<br />
commented upon 1,796 advertisements or advertising campaigns prior<br />
to publication:
48 REPORT OF COr.rM]SSIONER OF INTERNAL REVENUE<br />
Trade pracl'ice.-The pust year has witnessed the industrS"s return<br />
to the highly compet,it-iYe buyer's mll.rket, in existence prior to the<br />
WI1l', with the at.tendant promotional se-hemes employed by the<br />
industry to induce so.les. Numerous investigations ,vere made where<br />
it appell,red that, the promotional devices employed were contrary<br />
to t.he Trnde Pract.ic(~s Section of the F edeml }ucohol Administration<br />
Act. Permit rcyocl1tion or suspension proceedings were t1uthorized<br />
or inst,itut.ed ill 60 cases, and offers in compromise were accepted in:<br />
219 cases.<br />
Interlochnf! directorates.-In accordll,nce with section 8 of the<br />
Federul Alcohol Administra.tion Act, 60 appliclttioTls for I1pproval of<br />
interlocking directorRtes and ofHcers ~'ere received and acted upon by<br />
the Bure~u's 'Washington oflicc.<br />
ENFORCKMENT ACTIVITIES<br />
St'i2:ure.~.-DlUing th~ fiscal yen.r, 8,008 illicit stills, :~,661,432<br />
gallons of mash, 131,538 gaUons of illicit liquors, 35,288 gallons of<br />
tax-puid liquors, and 1,596 automobiles and trucks were seized, as<br />
compared w1th the seizure of 6,757 illicit st.ills, 2,715;801 gallons of<br />
mash, 103,715 gallons of illicit. liquors, 14,519 gallons of tax-paid<br />
liquors, and 1,177 automobiles and trucks during 1948. Thcappmised<br />
value of the propert.y seized dnring the fiscal year 194.9 was $2,475,188,.<br />
as compared ''lith $1,710,83:3 for 1948.<br />
During the fiscl1,} ~rear <strong>1949</strong> violations of the internal revenue liquor-<br />
laws, llS reflected by enforcement statistics, continued to increase.<br />
This upwn.rd trend WitS first observed in December 1947, following the<br />
aballdonment of sugur rationing in June ..of the same year. The<br />
increase in violations has been confined principo.lly to the southern<br />
Sto.t,es fLnd n, few metropolit.ltn ll,reu.s on the east COll.St. The demand<br />
for non-tax-paid spirits ill these ar~as mll-.r be at.trihuted to low income<br />
groups nnd the fact.or of uuemploylllcnt, which has increased during<br />
the lust 6 months of the fiscl1l year, part,iculltrly in the southern States.<br />
Arrests and l'n'm~ec1l.tions.-There were 8,91.5 persons llrl'est~~d for<br />
vioIn-tions of the internal revenue liquor laws; reconunendll.tions were<br />
IDtlde for t.he prosecut,ion of 8,092 persons in :B~ederal courts in Alcohol<br />
Til.X Unit, cnses, ttU i.llcrcse of 1,189 or 17.2 percent as conlpo.red ,..;th<br />
1948; tUld 5,718 persons were indicted. There were 4,592 persons COIl·<br />
victed, and as of JunG 30, 1049,2,541 persons were 11wait,ing grnnd jury<br />
action, nnd J .l376 pe.rsons were awaiting trial action for inlernnl revenue-<br />
liquor lll.w violntions.<br />
Al)plu:at'wn,~for pardon (wd pa.ro!e.-During t.he year 11 l\.pplicl1tiollS<br />
for pardon a.nd 922 applications for pttrole were e..'i:ll.mined and reports-<br />
submitted.<br />
Transportation of liquor into dry territol'!I.-Jn eonncction with the-<br />
enforcement of the Liquor Enforeement. Act of 193() relating to the<br />
introduet.ion of tn.x-pn.id liquors into dry States, 20 vehic~es and 1,504.<br />
gallons of tux-pu.id liquors valued. llt. $ti2,8:31 were seLl;ed. ~'here<br />
were :31 persons arresl,cd, 5 persons lIlchcted, l1nd 5 persons convIcted.<br />
Accidrfit investigat·i.ons.-Dming the fiscal yeltl' eudeel June 30, <strong>1949</strong>,<br />
the Enforeement Division of the ..\1eohol Tltx Unit initmted 318<br />
investigat.ions, completed ;)22, and submitted report,; on 327 accident<br />
investigations involving personnel of t.be BureiLU of <strong>Internal</strong> <strong>Revenue</strong><br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 49<br />
while engaged on official business and resulting in personal injary to<br />
the employees or oth.ers and/or property daml1ge to Govermnent or<br />
rivate p~opert;v. , .<br />
p '1'hese JUvestlgatlOlls were made III order thnt the BU'reau and DepllrtmcIit<br />
would be ill a position to pllSS propel'~Y on clll,~ms ll.ud dfend<br />
Ute Oove~·nment's,. as well I1S the emJloyees' mterest Ul. pny SUits or<br />
ot,her fictIOn gl'OWUlg out of the aCCidents under the I'edeml Tort<br />
Claims Act, and the United States Employees Compensation Act.<br />
Firearms program.-In September 1945 th.e Alcohol Tax Unit began<br />
an intensive. iuvestig.fltive. progmm to briu:f about the :egist~·11t.~on of<br />
machine guns, mac~lIle pI~tols, and other flrearms c,()mJJ~g Wlt.llll1 the<br />
purview ofthe N.ll.tlOn~,l FI.rea,rms Act. As a. result of. thl~ program,. a.<br />
total of 100,249 mvestlgMlOlls were conducted, msultmg m the reglstrn.tion<br />
with tlH~ Commissioner of <strong>Internal</strong> Revl'nue of 1:3,204 firearms.<br />
TECHNICAL STA.l!'F<br />
The Technical Staff is the appellate agency established within the<br />
Bureau of <strong>Internal</strong> <strong>Revenue</strong> for t.l.H~ determination of Federll,\ income,<br />
profits, estate, and gift t.a~ ~nbi)jty. It is an .indep(~nden.torganiz~1.~ion<br />
answet'ahle to the ComrnlsStOJler and operatmg under hIS supervlslOll.<br />
In genera.!, its work concerns the classcs of taxation over which The<br />
Tax COUJ't of the United States has jurisdiotion. The Staff organization<br />
is made up of an l1.dministrntivc office in 'Washington and 12 field<br />
divisions comprising 30 local offices locn.ted thrQughout the United<br />
States. The duties of the Staff personnel assigned to these field<br />
divisions am (l) to determine on behalf of the Commissioner the<br />
liability of taxpayers who ha,ve protested the findings of the int.ernal<br />
revenue ltgent in charge prior to the filing of any petition with The<br />
Tax Court of tue United St.ates, and (2) to consider offers submitt,ed<br />
by tl\XPI1YCl"S to settle CI1.5oS which hn.ve been docketed by the '!'ilX<br />
Court. In pedoJ'luing these tlut.ies the hell-ds of the Staff field divisions<br />
have ltllthority t.o act as the exclusive rC{l1'(:scntatives of the Comm~ssionel"<br />
in cast's within their tcrrit.orift jmisdiction, except tlHl.t<br />
stlPUl:ited settlements in doc1wted cases must be conl;Ul'i'cd 1.n by<br />
repn's(lntatives of t,he Chief CounseL for the Bureau, actillg as division<br />
C(}UlIS~'l.<br />
Wit'~l respect to excess profits tax determination.s in Hn~~ cuse, .the<br />
Techl1l.cn.1 ~tati"s _otherwise f~xclusiye jmisdiction is subject to the<br />
ft.Ut.~orlt.y of the Exce.ss Profits Tax Council over issues ari.si.ngo tmder<br />
SCcttnt! 722 of the Intornal Hevenlle Code. Subject, to the t111thoritv<br />
~ the CO':lJJni~sionf'rof <strong>Internal</strong> ReVeJllle, finnl jurisdiction within th"e<br />
Th renu of n.U Issues nr!sil~g ~m~lcr section 722. il'> veste~ !n the COlllH~il<br />
C Couned hus no JunSdletlon ov(\r n.uy Issues t1rJi5t!lO' uJldor anv<br />
otI!('I'<br />
. . fl· . 0 J<br />
of . . prOYLSIOllS 0 t H~ mtel"lwl revonue laws. The consideration<br />
a. l~Slles arising HuLley seetiO!l 722 ullder a procedure scpu.rute and<br />
l<br />
Oril ~. fl:OI~l that apphc~t~le to is';l1e8 l\ri~illg u~)d~r o.thor provisions<br />
se t~ \ W~ts concluded H,d'vlsnble because of the c!JstltlcLlVIj churaetf\r of<br />
fincd~on, ,2 In nt~ cas(-\s not beforo the Tux Cour~ the ~;()IU!,ciL's<br />
8tiU IIl .gs I~le c~m~T"O~hl~g. ILl cnsE~~ before the C()ur~ tb~ ff'chlUcal S~nff<br />
Und I ctatI~s Jlll"!s(hetlOn, but WIll mfer all a.pphcntlons and ClilUllS<br />
l'e8 e,r ~ectlOlJ 722 to tll Conneil t1n~1 will not disturb it~ findillgs \'V!th<br />
Pllct thereto execpt III lIIlusunl Circumstunees, llud tuou only With
50 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
concurrence of the Council. (Paragraphs 3 and 11 of mimeograph,<br />
R. A. No. 1529, T. S. No. 454, dated July 31, 1946.)<br />
Field operations.—The operations of the Staff field divisions fall into<br />
two main classifications: (1) contested income, profits, estate, and<br />
gift tax cases not docketed by The Tax Court Of the United States,<br />
including cases in the pre-90-day status, cases in the 90-day status, and<br />
cases involving overassessments and claims; and (2) cases docketed<br />
and pending before the Tax Court. The statistical data summarizing<br />
the work accomplished by the Staff field divisions are contained in<br />
tables 117-119 on pages 219-221.<br />
With respect to contested cases not docketed before The Tax Court<br />
of the United States, there were 7,214 on hand July 1, 1948, awaiting<br />
Staff action, and 710 awaiting action by taxpayers on statutory<br />
deficiency notices directed or sustained by the Staff, or a total of 7,924<br />
nondocketed cases. Receipts and dispositions during the year were<br />
as follows:<br />
On hand July 1, 1948<br />
Received<br />
7,924<br />
8,710<br />
Total<br />
16,634<br />
Dispositions:<br />
Settled by agreement<br />
3,760<br />
Defaulted after statutory notice<br />
732<br />
Petitions filed after statutory notice<br />
1,267<br />
Unagreed overassessments and claim rejections<br />
349<br />
Returned to internal revenue agents in charge, without action_<br />
Transferred to other Bureau agencies (bankruptcy, etc.) 472<br />
6, 782<br />
On hand at the close of June 30, <strong>1949</strong> 9, 852<br />
Of the number on hand at the close of the year, 9,017 were awaiting<br />
Staff action and 835 action by taxpayers on deficiency notices. In<br />
addition to the above dispositions, 1,006 subsidiary cases were closed in<br />
accordance with the action taken in the respective basic cases. Receipts<br />
of nondocketed cases in <strong>1949</strong> exceeded those of 1948 by 960. Dispositions,<br />
exclusive of transfers and cases returned to revenue agents in<br />
charge without action, exceeded those of 1948 by 635.<br />
During the fiscal year ended June 30, <strong>1949</strong>, the Staff field divisions<br />
directed the issuance of statutory deficiency notices in 1,961 cases. In<br />
39.ff percent of these cases the taxpayer did not take an appeal to<br />
the Tax Court. The comparable percentage for the preceding 8-year<br />
period, 1941 to 1948, inclusive, was 34.7.<br />
During the year 513 so-called 90-day cases in which the statutory<br />
notice was issued direct by the internal revenue agents in charge were<br />
considered to a conclusion by the field divisions of the Staff. The<br />
revenue agent was sustained in 261 of these cases without an agreement<br />
being received from the taxpayer and 252 were settled. With respect<br />
to the 261 statutory notices which were sustained, the taxpayers filed<br />
petitions with the Tax Court in 142 cases and defaulted in the,<br />
remaining 119.<br />
On July 1, 1948, there were 4,991 docketed cases on hand in the<br />
Staff field divisions and 4,624 dockets were received during the year.<br />
Of these docketed cases, 3,125 were settled by stipulated agreement,<br />
413 were dismissed for various reasons by the Tax Court, and 946<br />
were submitted to the Tax Court on the merits, leaving a balance<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
51<br />
of 5,131 on hand June 30, <strong>1949</strong>. In addition to the dispositions<br />
summarized above, action was taken on 476 subsidiary cases which<br />
were closed in accordance with the closing of the respective basic cases.<br />
Receipts of docketed cases during <strong>1949</strong> exceeded receipts of 1948<br />
by 26. Dispositions, excluding cases submitted to the Tax Court,<br />
exceeded those of 1948 by 608. More cases were disposed of by<br />
stipulation in <strong>1949</strong> than in any year since 1940 and the cases dismissed<br />
amounted to 413 as compared with 458 in 1948 which was the largest<br />
number dismissed in any year since decentralization.<br />
For the 10-year period (fiscal years 1940 to <strong>1949</strong>, inclusive), Staff<br />
reports show decisions handed down by the Tax Court, in 10,167<br />
docketed cases. Analyses of these decisions, made currently as they<br />
were received, show a total of 3,973, or 39 percent, in which the<br />
Bureau's position was wholly sustained; 3,956, or 39 percent, in which<br />
the Bureau's position was partly sustained and partly reversed; and<br />
2,238, or 22 percent, in which the Bureau's position was wholly<br />
reversed. The percentages for the fiscal year <strong>1949</strong>, during which the<br />
court handed down 828 decisions, were 39 percent wholly sustained,<br />
42 percent partly sustained and partly reversed, and 19 percent<br />
wholly reversed.<br />
The following schedules reflect the case dispositions effected by the<br />
Staff over the 10-year period ended with <strong>1949</strong>:<br />
Stipulated<br />
Dismissed<br />
Tried<br />
Total<br />
Settled by agreement<br />
Defaulted by taxpayer after statutory notice<br />
Petitions filed by taxpayer after statutory notice<br />
Unagreed overassessments and claims rejections<br />
Total<br />
Cases<br />
CASES BEFORE THE TAX COURT<br />
9-year<br />
Period 1940<br />
to 1018,<br />
inclusive<br />
21, 573<br />
2,001<br />
9,703<br />
CASES NOT BEFORE THE TAX COURT<br />
34, 215<br />
6, 404<br />
13, 088<br />
3, 151<br />
56, 858<br />
Percentage Fiscal year<br />
<strong>1949</strong><br />
64.71<br />
II 00<br />
29.29<br />
60.18<br />
11.26<br />
23.02<br />
5.54<br />
100. 00<br />
Percentage<br />
8, 125 69.69<br />
413 9.21<br />
946 21.10<br />
33, 337 100.00 4, 484 100.00<br />
I<br />
3, 760 61. 56<br />
732 11.98<br />
1,267 20.74<br />
349 5. 72<br />
6, 108 100.00<br />
In the Commissioner's annual report for 1948 it was stated that of<br />
all the cases handled by the Technical Staff which were subject to<br />
petition to the Tax Court, approximately seven out of eight cases were<br />
closed without the necessity of trial, leaving but one in eight actually<br />
tried before the court. During the fiscal year <strong>1949</strong> the percentage of<br />
cases closed was somewhat greater and only one out of every nine<br />
actually was tried before the court.<br />
The field divisions of the Technical Staff ended the fiscal year <strong>1949</strong><br />
with a conference personnel of 266 and an audit, clerical and stenographic<br />
personnel of 343, or a total of 609.
52 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
All case dispositions are based upon consideration of the merits of<br />
fact and law. A settlement upon the basis of nuisance value to either<br />
party is prohibited by published rules of the Staff. There is not and<br />
never has been a Staff policy requiring taxpayers, regardless of merits,<br />
to concede some or any fixed percentage of the disputed deficiency in<br />
order to effect a settlement of a case.<br />
Under established policy, no case closed as the result of action by a<br />
field division of the Staff will be reopened under post-review by the<br />
Washington headquarters office unless the disposition involves fraud,<br />
malfeasance, concealment, or misrepresentation of a material fact or<br />
an important mistake in mathematical calculation. There has been no<br />
breach of or departure from this policy by the Staff over the 10 years<br />
1940 to <strong>1949</strong>, inclusive, during which time 37,975 nondocketed cases<br />
have been closed by agreement as a result of Staff field division action.<br />
Coordination of field activities. —A central group is maintained in the<br />
Washington headquarters office of the Staff to examine and analyze<br />
the work of the 12 field divisions in order to maintain uniformity in<br />
procedure and consistency in treatment of taxpayers by all field<br />
divisions. This coordinating group, comprised of several coordinators,<br />
each with one technical advisor as chief assistant and other technical<br />
employees, operates under the direction of the Commissioner, through<br />
the head of the Staff. The action taken by the field divisions in nondocketed<br />
and docketed cases is post-reviewed by the Washington<br />
headquarters office, including not only cases settled but also decisions<br />
in unagreed cases. In this way field operations are scrutinized and<br />
changes and suggestions made for the future guidance of the field<br />
offices.<br />
The Washington headquarters office is responsible for establishing<br />
and improving the procedure for the handling and control of cases in<br />
the field in conformity with the procedure in effect in the other offices<br />
and units of the Bureau. In this manner general operating policies<br />
are determined in Washington for the benefit of the field offices both<br />
as to technical matters of general interest and as to matters of administrative<br />
practice.<br />
Records are maintained for reference purposes and quarterly reports<br />
of the work of the field divisions are examined and consolidated in<br />
Washington. Details and transfers of personnel between divisions<br />
are arranged by the Staff headquarters office.<br />
—<br />
Compromise, extension of time, and closing agreements. The field<br />
divisions of the Technical Staff consider offers in compromise of<br />
liability in income and profits tax and certain other types of cases,<br />
except where criminal prosecution, court proceedings, or delinquency<br />
penalties only may be involved. The head of each field division has<br />
final authority to reject any such offer or to recommend its acceptance<br />
by the Commissioner. These rejections are post-reviewed by a<br />
central compromise group in the Staff headquarters office in Washington.<br />
This group also assists in the coordination of field procedure<br />
and in determining operating policy in compromise matters. The<br />
Washington office of the Staff also considers applications for extension<br />
of time within which to pay income taxes, and reviews for the Commissioner<br />
final closing agreements executed under the provisions of<br />
section 3760 of the <strong>Internal</strong> <strong>Revenue</strong> Code.<br />
REPORT. OF COMMISSIONER OF INTERNAL REVENUE 53<br />
There were 1,197 compromise cases on hand July 1, 1948. During<br />
the year, 2,434 cases were received and 1,942 cases were disposed of,<br />
leaving 1,689 cases on hand June 30, <strong>1949</strong>. There were 7 extensionof-time<br />
cases on hand at the beginning of the year. During the year<br />
108 were received and 111 were disposed of, leaving 4 cases on hand<br />
June 30, <strong>1949</strong>. With respect to closing agreement cases, the number<br />
on hand for review July 1, 1948, was 27. During the year 183 were<br />
received and 160 disposed of, leaving a balance of 50 on hand June 30,<br />
<strong>1949</strong>. A summary of work done on compromise, extension of time,<br />
and final closing agreement cases is shown in table 119 on page 221.<br />
OFFICE OF THE CHIEF COUNSEL<br />
The activities of the office of the Chief Counsel for the Bureau of<br />
<strong>Internal</strong> <strong>Revenue</strong> include the defense of all Federal tax cases appealed<br />
to The Tax Court of the United States; the review of refunds, credits,<br />
and abatements in excess of $75,000; consideration of various administrative<br />
and internal revenue tax matters referred to that office by<br />
the Secretary of the Treasury, the Commissioner of <strong>Internal</strong> <strong>Revenue</strong>,<br />
and other officials of the Treasury Department and the Bureau of<br />
<strong>Internal</strong> <strong>Revenue</strong> in Washington and in the field. They include also<br />
the preparation, at the request of the Department of Justice or of the<br />
United States attorneys, of data for use in the prosecution or defense<br />
of tax cases (civil and criminal) in suit, and compliance with requests<br />
for assistance in such cases; and the preparation, revision, and review<br />
of regulations, Treasury decisions, mimeographs, and rulings for the<br />
guidance of the officers and employees of the Bureau of <strong>Internal</strong><br />
<strong>Revenue</strong> and others concerned. The office is made up of the Chief<br />
Counsel's Committee, the Engineers and Auditors Section, and eight<br />
divisions, viz, Alcohol Tax, Appeals, Civil, Claims, Interpretative,<br />
Legislation and Regulations, Penal, and Review. A detailed statement,<br />
in statistical form, of the work handled by certain of the<br />
divisions will be found in the statistical tables in the Appendix under<br />
the heading "Office of Chief Counsel."<br />
CHIEF COUNSEL'S COMMITTEE.—The committee serves in an<br />
advisory capacity to the Chief Counsel and his principal assistants<br />
who refer to it cases from all divisions of the office. The committee<br />
considers these cases and makes written recommendations as to their<br />
proper disposition. The committee is also charged with the final<br />
review of cases involving compromises and closing agreements previous<br />
to their being sent to the Secretary of the Treasury for his approval,<br />
and from the beginning of the fiscal year until May 20, <strong>1949</strong>, when<br />
that work was transferred to the Penal Division of the Chief Counsel's<br />
office, the committee was charged with the consideration of claims<br />
for reward under section 3463 of the Revised Statutes and section<br />
3792 of the <strong>Internal</strong> <strong>Revenue</strong> Code. At the beginning of the fiscal<br />
year <strong>1949</strong> the committee had on hand (exclusive of reward claims)<br />
66 cases; during the year it received 2,032 and closed 1,980, leaving<br />
118 pending at the close of the year. The report with respect to<br />
claims for reward for information relative to violations of the internal<br />
revenue laws is included in the report from Penal Division.<br />
ENGINEERS AND AUDITORS SECTION.—This section, consisting of s<br />
grmrp- of engineers, accountants, and auditors operating directly<br />
860947-150-6
54 REPORT OF COMMISSIONER OF INTERNAL REM=<br />
under the Chief Counsel, furnishes technical advice and assistance<br />
to the respective divisions, particularly in litigated cases, and to the<br />
Department of Justice, in connection with cases involving engineering<br />
and auditing problems, principally in the fields of accountancy, depreciation,<br />
and valuation. During the year the section rendered<br />
such assistance in 178 cases, acted on re-reference of 11 cases previously<br />
reported, and supplied expert testimony in 6 cases.<br />
ALCOHOL TAX DIVISION.—This division handles the legal work<br />
arising in connection with the administration and enforcement of<br />
the internal revenue liquor laws; the provisions (other than those<br />
relating to taxes, licenses, and registration) of the internal revenue<br />
laws and other statutes, including the Federal Firearms Act, and the<br />
Act of August 9, 1939, relating to certain firearms; the Federal.<br />
Alcohol Administration Act; the Federal Tort Claims Act insofar as<br />
employees of the Bureau of <strong>Internal</strong> <strong>Revenue</strong> are involved (except<br />
the final determination of claims for $500 or more or involving unusual<br />
or novel questions of law), and sections 1261-1265 and 3615 of<br />
title 18 of the United States Code. The work includes the preparation<br />
of opinions and briefs relating to assessment, collection, abatement,<br />
and refund of liquor taxes and penalties; compromise of civil<br />
and criminal liabilities; the remission or mitigation of forfeitures; and<br />
the settlement of claims. The division prepares citations to revoke<br />
industrial and denatured alcohol permits, participates in permit<br />
hearings and in the review of revocation records, and performs<br />
similar work in connection with the issuance, suspension and revocation<br />
of permits under the Federal Alcohol Administration Act. It<br />
assists the Department of Justice in civil and criminal cases under the<br />
laws in connection with which its legal work arises; gives legal advice<br />
to the Deputy Commissioner of the Alcohol Tax Unit, district supervisors,<br />
and other officials on questions involving interpretation or<br />
construction of said laws; and reviews all correspondence prepared<br />
in the Alcohol Tax Unit involving legal questions.<br />
Work performed by this division, in Washington and in the field,<br />
during the year included preparation of 3,859 memoranda, 151 briefs,<br />
6,674 opinions, 372 libels, and 8 indictments. In connection with<br />
alcohol and Federal Alcohol Administration permits, the division<br />
prepared 29 denials of applications, 67 notices of contemplated denials<br />
of applications, 80 citations for revocation and suspension, and<br />
112 orders in suspension and revocation proceedings, and participated<br />
in 71 formal and 16 informal hearings. Review work included<br />
2,267 case reports and 4,158 compromise cases. In addition, 145<br />
petitions for remission or mitigation of forfeitures and 42 tort claims<br />
cases were examined and finally passed upon.<br />
APPEALS DivisioN.—This division has charge of all cases involving<br />
income, excess profits, unjust enrichment, estate, and gift taxes pending<br />
before The Tax Court of the United States. Counsel assigned to<br />
the various field offices, which were created under the decentralization<br />
program of the Bureau of <strong>Internal</strong> <strong>Revenue</strong>, prepare answers to<br />
petitions filed with the Tax Court and advise the various Staff divisions<br />
upon legal questions arising in the determination of income,<br />
profits, estate, and gift tax liability. All proposed settlements are<br />
concurred in by counsel. Counsel also have exclusive authority to<br />
IMPORT OF COMMISSIONER Or TWOBItcNAL REPENTER 5$<br />
represent the Commissioner of <strong>Internal</strong> <strong>Revenue</strong> in the defense of all<br />
cases set for hearing before the Tax Court.<br />
This division also has a general supervision of the preparation of<br />
the contents of the records on review in all cases wherein are filed<br />
petitions for review by the United States'circuit courts of appeals of<br />
final decisions of The Tax Court of the United States. In such proceedings<br />
where the Commissioner of <strong>Internal</strong> <strong>Revenue</strong> is petitioner,<br />
this duty is performed in the division, subject to approval by the<br />
Department of Justice; in cases where a taxpayer is petitioner, the<br />
division has sole charge of the preparation of the record.<br />
Own DrinsioN.—The work of the Civil Division includes the<br />
determination of the Bureau's legal position, and the preparation of<br />
law and fact letters for the Department of Justice, in all actions<br />
brought by taxpayers to recover taxes and for injunctions in the Federal<br />
courts, and also in actions brought by the Government against<br />
taxpayers, transferees, bonding companies, and others. The division<br />
also assembles the evidence, obtains witnesses, and assists at the trial<br />
of cases when requested by the Department of Justice. Stipulations<br />
of fact for the use of the Department of Justice and for submission<br />
to the courts in actions in the district courts and in the Court of Claims<br />
are examined and approved, modified, disapproved, or new stipulations<br />
prepared. The Bureau's legal position is determined also for<br />
purposes of institution of suits, appeals from adverse decisions, petitions<br />
for certiorari, and compromises of civil cases pending in the<br />
courts. The division also acts in an advisory capacity to the administrative<br />
officers in the collection of taxes generally.<br />
It also handles all cases in which liens for taxes are involved in<br />
mortgage foreclosure actions pending in Federal and State courts,<br />
and considers all applications for the release of Federal tax liens and<br />
the discharge of property from such liens which is permissible under<br />
sections 3673 to 3677, inclusive, of the <strong>Internal</strong> <strong>Revenue</strong> Code.<br />
CLAIMS Division.—The Claims Division is comprised of four<br />
sections: Processing. Tax, Reorganization, Bankruptcy and Receivership,<br />
and Compromise<br />
The Processing Tax Section has jurisdiction over all matters<br />
involving processing, floor stocks, compensating, and custom processing<br />
taxes, as well as over unjust enrichment tax matters not within<br />
the jurisdiction of any decentralized office.<br />
The Reorganization Section is charged with the duty of protecting<br />
the interests and claims of the United States in proceedings instituted<br />
under sections 77 and 77B, Chapters X and XV, of the National<br />
Bankruptcy Act, as amended, and arrangement proceedings under<br />
Chapters XI, XII, and XIII of the Act. In the 596 corporate<br />
reorganization and arrangement cases closed during the year, claims<br />
in the amount of $11,373,412 were filed. Of the afore-mentioned 596<br />
cases, 298 cases which involved the amount of $5,971,258 were arrangement<br />
proceedings of taxpayers who subsequently went into bankruptcy.<br />
The remaining . 298 corporate reorganization and arrangement<br />
proceedings involved $5,402,154, of which the amount of<br />
$4,648,465 was collected.<br />
The Bankruptcy and Receivership Section handles all legal work<br />
incident to the protection of the interests and claims of the United<br />
States in bankruptcy and receivership proceedings. The 2,177 cases
56 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
closed during the year involved claims of $7,393,940, of which the<br />
amount of $2,173,361 was collected.<br />
The Compromise Section is charged with the prosecution of claims<br />
filed by collectors against the estates of deceased taxpayers, against<br />
insolvent banks, and in liquidation proceedings, including assignments<br />
for the benefit of creditors. At the request of the Department<br />
of Justice, the section assists in trials involving the afore-mentioned<br />
types of claims. The 1,732 cases closed during the year involved<br />
claims in the amount of $30,682,662, of which $6,425,150 was collected.<br />
INTERPRETATIVE DIVISION.—The functions of this division consist<br />
of the preparation of letters and memoranda, for the signature of the<br />
head of the division, the Chief Counsel, the Commissioner, or the<br />
Secretary, interpreting the internal revenue statutes (except such as<br />
relate to taxes on alcoholic beverages), the Federal Insurance Contributions<br />
Act, the Federal Unemployment Tax Act, and the Railroad<br />
Retirement Tax Act; the review of all correspondence, for the signature<br />
of the Commissioner or of the Secretary or of an official of his<br />
office, containing a ruling or opinion of the Bureau and routed through<br />
the Chief Counsel's office for approval; assisting in the preparation<br />
and review of briefs to be filed with The Tax Court of the United<br />
States in key cases; reviewing actions on decisions in special cases;<br />
reviewing closing agreements covering proposed transactions; assisting<br />
in the preparation of income tax and other forms; editing the<br />
material submitted for publication in the <strong>Internal</strong> <strong>Revenue</strong> Bulletin;<br />
and the preparation of opinions and rulings in special cases assigned<br />
by the Chief Counsel. Members of this division hold conferences<br />
with taxpayers and also participate in conferences when so requested<br />
by the administrative branches and units of the Bureau of <strong>Internal</strong><br />
<strong>Revenue</strong> or by other divisions of the Chief Counsel's office.<br />
Included in this division is the Digest Section, the functions of<br />
which are to preserve, digest, and make readily available to the<br />
. members of the Chief Counsel's staff all opinions, rulings, and other<br />
documents which have been prepared or reviewed by the Chief<br />
Counsel's office.<br />
This division began the year with 348 cases on hand, received 1,793,<br />
and disposed of 1,841, leaving 300 on hand at the close of the year.<br />
In addition to the formal consideration and action in the cases<br />
above noted a vast amount of special and miscellaneous work was<br />
performed of such nature that a statistical summary thereof is not<br />
possible.<br />
LEGISLATION AND REGULATIONS DIVISION. —The regulations issued<br />
under the internal revenue laws, and tax conventions with foreign<br />
countries, and the reports on legislation introduced in the Congress<br />
affecting the internal revenue, except such as relate to taxes on alcoholic<br />
beverages, are prepared or reviewed in this division. The division<br />
also considers suggestions for amendments of and additions to the<br />
various internal revenue laws, and prepares reports thereon for the<br />
consideration of the Commissioner and the General Counsel. It<br />
participates in the preparation of income tax and other forms and m<br />
the drafting of internal revenue laws and tax conventions.<br />
PENAL DIVISION.—The work of the Penal Division, including. the<br />
offices of the regional counsel, deals with practically all classes of<br />
.4 REPORT OF COMMISSIONER OF INTERNAL REVENUE 57<br />
internal revenue taxes where criminal liability is involved, comprising<br />
among others, income and profits tax cases, miscellaneous tax cases,<br />
and employment tax cases. When it is decided that criminal proceedings<br />
should be instituted, law and fact letters or criminal reference<br />
reports are prepared transmitting such cases to the Department of<br />
Justice for criminal prosecution. This division also considers offers<br />
in compromise of liability where criminal proceedings have been<br />
instituted or recommendations for prosecution have been made to<br />
the Bureau or by the Bureau to the Department of Justice; prepares<br />
opinions construing the criminal and percentage penalty<br />
statutes, and handles miscellaneous law questions involving criminal<br />
cases. It also prepares opinions as to whether cases closed by agreement<br />
under section 606 of the <strong>Revenue</strong> Act of 1928, and similar provisions<br />
of other <strong>Revenue</strong> Acts and the <strong>Internal</strong> <strong>Revenue</strong> Code, should<br />
be reopened because of "fraud or malfeasance, or misrepresentation<br />
of a material fact." Whenever requested by the Department of<br />
Justice or the United States attorney, an attorney from this division<br />
assists in the preparation and trial of criminal tax cases.<br />
At the beginning of the year, 2,119 cases were pending in the Penal<br />
Division. New cases totaling 1,240, involving 4,310 tax years and over<br />
$111,928,045 in tax liability, including penalties, were received, and<br />
1,135 cases were closed, leaving 2,224 cases pending on June 30, <strong>1949</strong>,<br />
a net increase of 105. Of the total number of cases received, 1,088<br />
were income tax cases, both corporate and individual, 53 were miscellaneous<br />
tax cases, 12 were of a mixed nature, and 87 involved<br />
miscellaneous law questions. The penal work has been performed in<br />
close cooperation with the Department of Justice. During the year,<br />
819 cases, involving 907 defendants, were transmitted to the Department<br />
of Justice. Of this number, prosecution was recommended in<br />
751 cases, and in 68 prosecution was not recommended. The Department<br />
of Justice referred 576 cases, involving 675 defendants, to various<br />
United States attorneys with authorization to institute criminal proceedings<br />
as to certain defendants, while 191 cases were returned without<br />
prosecution. Indictments were returned involving 424 defendants<br />
and grand juries refused to indict 2 defendants. Of the number<br />
reaching the trial stage for the entire year, 45 defendants were convicted,<br />
and 315 defendants, involving 285 cases, entered pleas of<br />
guilty or nolo contendere; indictments involving 18 defendants and<br />
11 cases were dismissed or nol pressed for various reasons, and there<br />
were 12 defendants, involving 12 cases, acquitted. In addition to<br />
the cases referred to the Department of Justice for criminal prosecution,<br />
the Penal Division, upon review of the facts, law, and circumstances<br />
involved, concluded against recommending prosecution in 407<br />
cases. Miscellaneous law questions,numbering 89,were also disposed of.<br />
The Division is also charged with the consideration of claims for<br />
reward under section 3463 of the Revised Statutes and section 3792<br />
of the <strong>Internal</strong> <strong>Revenue</strong> Code. Jurisdiction of the reward claims<br />
work and personnel was transferred from the Chief Counsel's Committee<br />
to the Penal Division during the year.<br />
Claims for reward for information supplied the Bureau relative to<br />
violations of the internal revenue laws were filed and disposed of<br />
during the year as follows: As of July 1, 1948, 1,975 claims were pend-
REPORT OF -COMMISSIONER OF INTERNAL REVENUE<br />
ing ; new claims totalingt 1,272 were received; 214 were disposed of<br />
during the year, leaving 3,033 pending on June 30, <strong>1949</strong>, an increase<br />
of 1,058. Of the dolma disposed of, 93 were allowed and 4 partially<br />
allowed in a total sum of $449,984 84 and paid during the fiscal year.<br />
The claims pending at the end of the year are awaiting the closing of<br />
the tax cases to which they relate, the receipt of recommendations of<br />
the field officers'of the Bureau, or administrative action in Washington.<br />
REVIEW Divisiow.—This division reviews overpayments (and in<br />
some cases overassessments of unpaid taxes) of income, excess profits,<br />
estate, gift, and miscellaneous taxes proposed for allowance, and allowances<br />
already made of tentative amortization and carry-back adjustments<br />
of income and excess profits taxes (also deficiencies when conpled<br />
with tax reductions under review), where the net amount of the<br />
tax reduction in a particular case, whether abatement, credit, or<br />
refund, exceeds $75,000. It prepares the reports to the Joint Committee<br />
on <strong>Internal</strong> <strong>Revenue</strong> Taxation required by section 3777 of the<br />
<strong>Internal</strong> <strong>Revenue</strong> Code, where the net overpayments of income,<br />
excess profits, estate, or gift taxes exceed $75,000. It also examines<br />
and reviews special cases referred to it by the Chief Counsel for the<br />
Bureau.<br />
During the fiscal year <strong>1949</strong>, there were reported to the Joint Committee<br />
on <strong>Internal</strong> <strong>Revenue</strong> Taxation 625 cases involving total overassessments<br />
in the amount of $286,499,597.58. Both of these figures<br />
represent large increases over previous years, the corresponding<br />
figures for the fiscal year 1948 being 467 cases reported to the Joint<br />
Committee and $150,108,733.23 in total overassessments.<br />
In addition to the above work performed by the respective divisions<br />
of the office, legal advice and assistance were rendered to the head of<br />
the Salary Stabilization Office, Income Tax Unit, and to other officials<br />
on questions involving the interpretation and construction of the Act<br />
of October 2, 1942 (Public Law 729, 77th Cong., 2d sees.), as amended,<br />
the regulations and rulings of the Commissioner of <strong>Internal</strong> <strong>Revenue</strong><br />
promulgated under the Act, and, since Executive Order 9809, dated<br />
December 12, 1946, the regulations, rulings, orders, and directives<br />
promulgated by the National Wage Stabilization Board. The legal<br />
work performed in connection with the enforcement of the Act of<br />
October 2, 1942, in the office of the legal advisor to the Salary Stabilization<br />
Office includes representing the Commissioner in formal hearings<br />
before a hearing officer appointed for the purpose of making<br />
findings of fact and recommendations with respect to contravention<br />
of the Act; preparation of briefs; preparation of memoranda and<br />
opinions relating to such Act and the regulations, rulings, orders, and<br />
directives promulgated thereunder; the review of letters involving<br />
• legal questions; and the preparation of letters for the signature of the<br />
Deputy Commissioner of the Income Tax Unit, the Commissioner of<br />
<strong>Internal</strong> <strong>Revenue</strong>, and the Chief Counsel. The year was begun with<br />
one case pending, 23 new cases were received, and 23 cases were<br />
disposed of, leaving a single case pending at the close of the year.<br />
The Chief Counsel maintains at several of the larger tax collection<br />
centers a small group of special attorneys who furnish legal advice and<br />
assistance to the internal revenue officials in the area as well as to the<br />
United States attorneys. A considerable volume of work, mostly<br />
of an advisory nature, was handled by this group during the year.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 59<br />
INTELLIGENCE UNIT<br />
The Intelligence Unit is principally concerned with the investigation,<br />
in cooperation with revenue agents and deputy collectors, of<br />
cases involving alleged evasion of taxes, investigation of charges of a<br />
serious nature against employees of the <strong>Internal</strong> <strong>Revenue</strong> <strong>Service</strong>, and<br />
investigation of applications of attorneys and agents to practice<br />
before the Treasury Department, as well as applications of individuals<br />
seeking employment within the Bureau.<br />
During the fiscal year <strong>1949</strong>, 2,962 investigations were completed<br />
which involved alleged evasion of income and miscellaneous taxes,<br />
resulting in the recommendation for prosecution in 848 cases involving<br />
1,208 individuals. There were 356 individuals tried, of whom 346<br />
were convicted and 10 acquitted. The percentage of convictions<br />
was 97. Investigation of these cases resulted in recommendation for<br />
assessment of additional taxes and penalties totaling $271,831,308.<br />
There were 4,793 investigations of applications of attorneys and agents<br />
to practice before the Treasury Department, and 32 investigations of<br />
charges against enrolled agents and attorneys. Character investigations<br />
were completed on 2,704 applicants for positions in the Bureau.<br />
During the fiscal year 75 cases of charges against employees of the<br />
Bureau of <strong>Internal</strong> <strong>Revenue</strong> were investigated, resulting in the separation<br />
from the <strong>Service</strong> of 40 employees and the prosecution and conviction<br />
of 3. Forty cases of a miscellaneous nature were investigated,<br />
resulting in the prosecution of 10 and conviction of 9 individuals.<br />
CONCLUSION<br />
In submitting this report for the fiscal year ended June 30, <strong>1949</strong>, I<br />
am pleased to state that every branch of the <strong>Internal</strong> <strong>Revenue</strong> <strong>Service</strong><br />
has given its full cooperation to the administration of the internal<br />
revenue laws.<br />
GEO. J. SCEOENEMAN,<br />
Commissioner of <strong>Internal</strong> <strong>Revenue</strong>;
APPENDIX<br />
STATISTICAL TABLES<br />
61
63<br />
62 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
228.....82;g82a6ui,ax 70. , Ead... , .<br />
1,10Z5VMMOgalrAWZOilni<br />
.J c<br />
Corporation income and profits taxes<br />
Individual income taxes<br />
Excess profits<br />
Declared value<br />
excess profits<br />
°moon"<br />
Total individual<br />
income taxes<br />
n010<br />
Withheld by<br />
employers<br />
Districts<br />
2222%2<br />
ggillg<br />
gaga<br />
8Ragg08<br />
65gAM<br />
t4-751a5g7<br />
se<br />
ra<br />
56<br />
mg<br />
208<br />
EIS<br />
51:1<br />
08280;5288g2082<br />
g56666/UMAO<br />
aegggoogggaNg<br />
a<br />
034103<br />
66itr<br />
efaaag<br />
sElcia.4nRInwems%mgmgsguaxsemzEr.Em4Emsee<br />
q4EgilgLielgggagEMO.WCW'MMing<br />
itagAtigoTiggagUgggiggdgrigtag<br />
Vg.liT<br />
0<br />
6<br />
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82280022288220g80ggatA2028228 82 8 0400 gR<br />
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gatalatt4Mang$5450gagliFig<br />
.1 Eit828q8800:4010288112.gq001812.gagg2<br />
,.. ..., _ .., .. . . ., . ..<br />
803222022028g.28Wagg8$20812 228 282 %82 gg<br />
WIRIPASIMMROMOISSAgg<br />
F;;Igaggrigaggggg EMYFAVIIPW1116gg<br />
k.glgtfl050X0005.g:0182:WqrS002,tigpg0E.-:<br />
A02020280%82020g7880028282R7ASF8 88000;<br />
gAliaatI4td5gagagggagAgX 610 g 4 .9.<br />
ragrigtigniOlgaaagArgfilggnagMl<br />
g00tAlip0g0210500080aVggi2046gdg2gUN<br />
i<br />
ii.<br />
Is<br />
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g<br />
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II 1228<br />
R 10!<br />
T, -0 tE<br />
- gg<br />
Il<br />
5 ,4 u f<br />
m2E2 g8Valo 0 .4nUgg07A. aPA 181msg<br />
0 vi arina M111141<br />
:ix slg ZZZlire i<br />
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A802gasig<br />
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=row - vegmEssioNa OF INTERNAL REVENUE<br />
Alaug4mag.>%<br />
06<br />
VE600/06k4A<br />
0 16004<br />
28918380 $28080208<br />
06O1:4A 61F30600<br />
546gAl MOM KgAgtitt 151UOKAU<br />
4444 4 ag ,.:g4a a or.4.46<br />
AggiNg822284T4<br />
A6O6Aai<br />
gaggiedce<br />
N a .4<br />
1<br />
0 008 la<br />
gg<br />
228<br />
510<br />
s<br />
882228m208it804g080088082e5<br />
gratzmottloggwoml<br />
5,15605Mlid=11.1.400565gt<br />
affT4i15eggiggclOgsOgge<br />
88820283M2S827882g2020382g<br />
66AU0A0M00a4666i1 661UP:<br />
WVM5,066501110UOU<br />
6APA5U5051V10046150<br />
22420g0:028AME832832g282527<br />
66M8$65MgddliAAAAMNO6<br />
MAIA6501O6615U50161%1<br />
*iggg5riggsigtoagigp‘w ,<br />
6-mapw.liw.imm4sa:gsm;n!;r22<br />
000654006gq14,tta6060OF:<br />
IMOMAAlgiAgg650:0606<br />
eigqggptiggvtiwg,<br />
rwenty-nrst New York<br />
twenty-eighth New York<br />
9orth Carolina<br />
Cora Dakota_<br />
First Ohio<br />
tenth Ohio<br />
eleventh °hid.<br />
giehteenth Ohio<br />
Aahoma<br />
3regon<br />
First Pennsylvania<br />
twelfth Pennsylvania<br />
qty Vwen third Pennsylvania<br />
Islan d<br />
3outh Carolina<br />
loath Dakota<br />
tenneeses<br />
Find Texas<br />
beiend Texas<br />
Bah<br />
Vermont<br />
Virginia<br />
ffashington<br />
Nest Vfiginia<br />
071aeonsin_<br />
Wyoming<br />
wait 'seam<br />
I9 11502175 491<br />
11, 342, 1143, 793. 08<br />
18, 051, 821, 917. 23<br />
38 'MI tee Ws 't<br />
10, 055, 501, 785. 91<br />
Total<br />
TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE THAN ONE COLLECTION DISTRICT<br />
828808ggg<br />
0000/60<br />
gto6O664-<br />
It<br />
84082000088<br />
MOMS'S<br />
lAWIA60g<br />
gOOMAIK<br />
4W.:$72REA93E<br />
660OM056g<br />
W016/165g<br />
1566150:06.<br />
EIRMERME<br />
Manna/<br />
g60061166<br />
gwiimegan<br />
ragMEdii<br />
i60011Md<br />
it65:10U161<br />
. v R<br />
f: a-<br />
e<br />
-481BAXUoaAta
it<br />
z<br />
a<br />
0<br />
C.)<br />
't3<br />
4<br />
ro<br />
2<br />
03<br />
ro<br />
" "tal<br />
Employment taxes<br />
Corporation Income and profits taxes—Continued<br />
REPORT OF COMMISSIONER OF INTERNAL REVENVS REPORT OF COMMISSIONER OF INTERNAL REVENUE 65<br />
EMSXSRIA.72g.17S=Ssmsv4.7.:4 Kmomam.pa...<br />
1400AAWAMAIMOW4g510M04<br />
;RRNOISSIRESRESSAZ5XORVISIMM ES2VNIU8SSSR<br />
MICCigg111140tOtAggIglIMOI<br />
reance3cfsi4w11.1.,wrisesdag,f1<br />
Total Federal Insureties<br />
Contributions<br />
Act and<br />
Federal Unemployment<br />
Tax<br />
ct<br />
Employers of 8 or<br />
more—Federal<br />
Unemployment<br />
' Tex Act (3 percent<br />
Of the taxable<br />
pay roll)<br />
Other than carrier<br />
s—Federal<br />
'nanny:me Contribunals*<br />
ACC<br />
(2 percent of the<br />
taxable wages)<br />
Total income and<br />
profits taxes<br />
Total corporation<br />
in come a n d<br />
profits tans<br />
Excess profits<br />
( Army an d<br />
Navy contracts)<br />
....eisszsssctr.ssgsisgssassgsssst;sspsi*<br />
510'414Aa40MVgAgggacMOWA3<br />
50gglaggillOVIMAXIIIMATIMA<br />
a ee-rea-za %Tae,:. eav;e Ka a -te e<br />
SI;PSZRV.E.12=1St.tWaRSOMA$SM 2 :15 gRSP.SSR<br />
ICIAM000.410AgggglgastIgggggg<br />
ggg$00505gIcgittgal4Itigg06161<br />
eeeggizrgeweaegeec:f4egliggemffeeaeeee<br />
5wassssgssr,srassassgsssssssogsssvas<br />
iA05A0C4gWilagaigtOOAM501M<br />
0111156AMW1406141ggailnigAil<br />
101$4gia#410.40440014,21$01044<br />
- ,, .<br />
8eIR*S7A26SS3RRS1385 1 =M88A8SSAR 13 S 52SS$<br />
104WAggiatAtMrigg4OliANWn<br />
Mik&Agigg50174<br />
l<br />
tff<br />
A<br />
A<br />
o5441 ,45400lgAgAg4445gr<br />
, 0.056AgglOtAtillggi<br />
R<br />
s<br />
A se,<br />
lOgiliggAggAPAggiVtagggiligal<br />
giTtOtgOgill4600tgaffilif<br />
mixr:gplaticn:itiligs4-0451.t ,<br />
xxxxxxxsxxxx8xxxxxxvixxxxxvxx<br />
aiaggaligglOgigggOgagiig0<br />
gatOggtaftM401565 aa<br />
040<br />
a4eaee nieaceaaceticeaa of,6of -74<br />
2R2S2tM=RMnSZARSV2R424PMFM<br />
tailgtagEIOUNAMAttag$5,<br />
igadgiggAMMANMIAAM<br />
sgetfliaec.:::gniggi.1:4etig4-fstr4a<br />
sgsessgfassgssasssmr,ssssgss<br />
0.15,1MMWEFAM21Acitgg.10.5<br />
MEMEAVVittOgAMETWW5:<br />
CiatiiqgtgAllAgAtgggtggagig<br />
.-ta<br />
FARGAPAnSt8MNE-4482P E82Vg2S4rgz<br />
nillgOgriggalgti: M flaWN1<br />
ilggiggraUtgifftkgalkaffi<br />
gaegMq5egligtigg5ficlAggas<br />
S<br />
z<br />
1, 913, 370, 178. 12<br />
I<br />
11'081 la '938<br />
1, 887, 150, ODA 01 I<br />
29, 806, 491, 151. 40<br />
11, 353, 509, 234. 1 7<br />
6L 'NZ<br />
ON DISTR<br />
O<br />
iAggatig gggA<br />
400 46W<br />
FigralAtig<br />
VFISPFSZMXR<br />
50;a1541<br />
Ogaltall<br />
w4E3mmsvass<br />
55414V1Wg<br />
lafigtAgOg<br />
"agkaagell<br />
NN 4aNa<br />
essseissmgst;<br />
0 atillgg15<br />
0688gig84ilA<br />
4 N<br />
a<br />
sg<br />
S<br />
ro<br />
rat<br />
Districts<br />
110 2<br />
401m<br />
1 112310<br />
1<br />
l 'Mil 511 1al pe<br />
1 14<br />
14 .u. gl-R4W1MJA; i !<br />
ez4N0116,2,m4am x<br />
111-ignsiElpti<br />
OM wiaXZZZ aiZ<br />
9 -<br />
5<br />
i<br />
al<br />
o..--e.<br />
t<br />
t1 P,,<br />
I<br />
tiwz— a fi<br />
;P"z zals<br />
05JfadPa<br />
As<br />
..44,00.0.4.4<br />
ft i4R<br />
y co4A l a a<br />
-76: g.,,<br />
4 ts Int ila.. 3 g<br />
WINALEadi aglalgit
1<br />
59 1)/Z TIT<br />
562, 620, 308. 80<br />
TOTALS FOR STATES AND TERRITORIES COMPRISING P<br />
ggnMAng2<br />
MOSFIg g<br />
s4 a tee<br />
er.neg2LlgAzm<br />
agVggiVaU<br />
MitfaM<br />
„..„ 4f ,11<br />
I, 1 CO<br />
4<br />
E, .ege 7, A.<br />
14<br />
2inhalitt<br />
g<br />
A g<br />
66 REPORIL OF CO SSIONER OP 1311141N IATP utivIThrez<br />
828R544228882881RV:84P88828R2<br />
gagg0AgittiVUOMAMOLIO<br />
110111<br />
igggggPiagIKWqtri 4 47<br />
-..,:aSt.mme.egm<br />
P. 2.g,............,....cg e__<br />
■00. 0<br />
I5s stemoutonsomgagovams<br />
atts ogn„it,<br />
a-R2a _ ss a § 5sg.q- AggIAX<br />
.:a ,-ra sr a a 0 ...7<br />
F<br />
28288228%8P2O48822R21:32228822R248R2<br />
gg<br />
4<br />
s MAgOggg4ggiEgURR IIUMF§Els5 M<br />
i Witag giggg. -00<br />
gaaggegaTsga g 10-qgigagg1660 a 4<br />
e<br />
cowcre'reetg..ie,%44 4 eg<br />
REPORT, OF COMMISSIONER OF INTERNAL REVENUE 67<br />
5, 841, 278. 08<br />
6, 462, 614. 00<br />
2, 503, 443. 28<br />
440. 160. 43<br />
594, 036 91<br />
1, 365, 535. 49<br />
33, 108. 43<br />
932, 461. 69<br />
298, 418. 09<br />
CP 240. 06<br />
662, 96P 44<br />
560, 493. 1 7<br />
92, 511. 85<br />
1, 658, 599 94<br />
68, 799. 90<br />
1, 397, 781. 84<br />
213, 308. 67<br />
080, 678. 64<br />
13, 752. 17<br />
5813, M9. 73<br />
547, 295. 48<br />
1, 776, 992. 72<br />
19, 196. 27<br />
63, 279. 00<br />
303, 238. 94<br />
668, 422. 53<br />
137, 151.44<br />
746, 1363. 77<br />
45, 414. 82<br />
228284822R2888288228R82R868841<br />
FAMITIAMIRA$43MiggagiTNI<br />
IgagallnIE4Wdgejnnila<br />
g$ndcn gaage4gagae-regg -zaaag<br />
60, 757, 344. 49<br />
9I1399 4085 12C2<br />
ON DISTRICT<br />
282888882R2<br />
OiAlgggisIg<br />
IligU lg441<br />
4a ac<br />
magsr:=2.,ggiAs<br />
gaMglOig<br />
5 g 8886 822284W; 2222.122:;N8PR '4758<br />
1•:. 7g; Mg '2"4"gt-81 EOLONAW WA<br />
n<br />
} RN<br />
od<br />
228822R8W628282R88283$2888282M81828<br />
gaggaftgilthaflgOlgeriklgrA0<br />
ti5fgaitMOIWgiggaiarcli4ign<br />
Tiegg:::8Rt41180.W:leR0'549fl64<br />
8288882128828R24222$82228885V468288<br />
tfagnalgeRVE40516grOggVginkgg§<br />
rtigag ggigiggigrolgiagggrig gb;<br />
g gsra -ra g ;24,-,.H-eipeig ga g 4<br />
2282R2228888228 8<br />
gkIgggOOggIgg^4<br />
araa 4 al ..r<br />
.; a<br />
2888818<br />
"gael<br />
g<br />
3222<br />
Wg<br />
g,SW&4232Z8LI SSASgeeḃ $8MIXg243ER<br />
ga0:00000MMOAM:116.61<br />
W.V.Igggligg01004611.41WK<br />
ge:gggeiggggIgga.,1,4g1gAr-;4-ggt,<br />
gggsgIggg:Istaag:InggagAvggsA<br />
irAg0017-AgarA 1 .14.7A04HT4i4t4<br />
Wgg441VniEltria.OStigg'<br />
.<br />
.. g .:8t.:.- aa g .:g<br />
6, 137, 507. 57<br />
I<br />
2, 476, 1 12, 761. 56<br />
tt Its tez tog<br />
0<br />
S<br />
0<br />
0<br />
P.<br />
0<br />
sgsm:mgavga<br />
tori egg<br />
e<br />
Azg*Agvag.,z2g<br />
agOgriggn0<br />
PaggWigger<br />
Walggsgs<br />
S. 8888'822822<br />
al§g00104<br />
ri:E415LIVS:<br />
grilg4gggg<br />
82 2 22 82 2 RS 22 8 V<br />
-el El<br />
a<br />
0.°45:P 1 as V4 1<br />
a<br />
i<br />
c<br />
a<br />
EM<br />
5(4<br />
:I<br />
282;22<br />
pogg<br />
, g<br />
8<br />
g 2<br />
g, g 2 R<br />
g<br />
Railroad employment<br />
comp ensation,<br />
654 percent<br />
of the taxable<br />
compensation<br />
R.RE:822288822R28282RSE5858WaR232<br />
t.gt81145gaWgMellEAggiltitgM<br />
44:414g iWitgAIMIWAW*1 g<br />
M galta -re g ggaale4g ga g 4<br />
22288281228a88222322.742288<br />
IgiflgIg$1:4F10.nOST015<br />
ElisglqgggadrIFASWg'<br />
... _ g -44.4- h.: c4 .4'4<br />
pAa<br />
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A g<br />
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4sruee,4a444.3144m't, N25xxzmwipzaz<br />
mt<br />
: 0<br />
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52<br />
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htral<br />
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beIWOM1122n<br />
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7 0In4 0<br />
1,<br />
2,
88 , REPORT Or COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 69<br />
I.— Re ceipts from specified sources of internal revenue, fiscal year ended June SO, <strong>1949</strong>, by collection districts, States, and Territories— Con.<br />
Distilled spirits<br />
Container stamps, 1 cent<br />
per bottle, or 44 cent if<br />
less than 6I Pint<br />
•doing<br />
8110111<br />
Pucci<br />
nl P811400<br />
1A:gs<br />
gasSI<br />
Alrii<br />
Sis<br />
jt:g<br />
.a - 8<br />
gr<br />
-.,<br />
14.4<br />
7.7 04ii<br />
W<br />
r7,2m2<br />
Floor tax (taxpaid<br />
stooks on<br />
hand, Apt. 1,<br />
1944), 4$ per<br />
gallon<br />
Excise taxes<br />
a<br />
iil<br />
41014s1C1<br />
Domestic, $9<br />
per gallon<br />
Imported (collected<br />
by<br />
customs), $9<br />
per gallon<br />
8 8228<br />
gOg<br />
g"<br />
22<br />
"g<br />
VA<br />
--<br />
** —°<br />
R<br />
g<br />
at<br />
282<br />
ggg<br />
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8A283 88832<br />
611<br />
4<br />
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0<br />
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25822<br />
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2222S8242088248222328005128028882282<br />
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g :8.= sea esss-ise gfigt 2°2" g.ig<br />
4<br />
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28222<br />
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282<br />
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24 0282 0A2<br />
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82022.0222228<br />
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$55015001<br />
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0 2824228<br />
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281 8<br />
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82328<br />
gg$4<br />
101<br />
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pg..<br />
115<br />
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0<br />
5<br />
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8<br />
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fl;<br />
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1<br />
2 288<br />
.at<br />
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28A2<br />
104<br />
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8<br />
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3<br />
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2228222288888282<br />
ggigggggg 4 g g gggg<br />
4.4 t:,:•q f 2 "<br />
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88 : 2<br />
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280<br />
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822282<br />
gVgggg<br />
fo2 t:<br />
8822<br />
1055<br />
tt44<br />
^<br />
second New York 1<br />
Third New York<br />
Fourteenth New York<br />
Twenty-first New York<br />
Twenty-eighth New York<br />
North Carolina<br />
North Dakota<br />
First Ohio<br />
Tenth 0 1 '<br />
Elevent hio<br />
Eighteen Ohio<br />
Dklabo<br />
Dragon<br />
First Tenasylvania<br />
Twelfth Pennsylvania<br />
Twenty-051M Pennsylvania<br />
Rhode Isband<br />
ioutb Carolina<br />
iouth Dakota<br />
Tennessee<br />
First Texas<br />
Second Texas<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
860947-50-6<br />
et la sias<br />
II US WE<br />
LE 896 5<br />
33, 793, 235. 90<br />
18106<br />
IP 146 'II<br />
tes<br />
1, 274 181, 484. 79<br />
Total<br />
0<br />
0<br />
)-1<br />
0<br />
glA<br />
0<br />
0<br />
0<br />
0<br />
0<br />
0<br />
0<br />
0<br />
-4<br />
0 04<br />
2<br />
0<br />
g9SR8280*R22<br />
55545E5001<br />
gfg r:kg4 "/<br />
2828<br />
Eggg<br />
644<br />
42.42. 82222<br />
ggg 2222.. gg224<br />
Zm<br />
24<br />
aZ<br />
8,2228<br />
ggOgg<br />
fEsswagssg<br />
AgEEFAVW<br />
83<br />
at<br />
22820<br />
g0g01<br />
$6414<br />
taa...ra<br />
..<br />
8<br />
S8<br />
A 0<br />
nh ui:11j<br />
.484. 33 ZEB44 Z0N
3<br />
E<br />
70 REPORT OP COMMISSIONER. OF INTERNAL , REVENUE :REFORTiOrCOM2USSERVER/OFANTE RNAL,REVENUE 71<br />
00<br />
Ed<br />
ro<br />
I<br />
ti<br />
cS'<br />
co,<br />
td<br />
.0<br />
Distilled spirits—Continued<br />
Special or occupational taxes<br />
91911112911<br />
a '<br />
E<br />
IVA<br />
pg it 5 -za<br />
Mgt<br />
as4.4<br />
.5e1, 8<br />
.2 E. s q . g<br />
414 P a<br />
LK<br />
Ala<br />
J] e,<br />
a<br />
qq<br />
s<br />
Cy!"<br />
p).<br />
RE<br />
14 tt<br />
ggual<br />
163<br />
oa.<br />
nal<br />
.02 ;,<br />
§»<br />
ogg<br />
z-.$<br />
.0<br />
; R8 1<br />
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TOTALS FOR S<br />
72 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
242%242 424212E24242,8222222<br />
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400<br />
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REPORT OF. COMMISSIONER OF INTERNAL REVENUE 73<br />
S*8<br />
1 1.4<br />
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THAN ONE COLLECTION DISTRICT<br />
'TORIES COMPRISING PAR<br />
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113;a<br />
flt- 7,55c5 ,5Ag 111<br />
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REPORFT0F,COMMIMEONEJUOTANTERNAL'MEVENUE<br />
74 .<br />
Fermented malt liquors<br />
REPORT 0 COMIIMSIONER OF INTERNAL REVENUE 75<br />
888338A489e%P23.38828X4NR388330884K4<br />
E8E9RSC=3AARA348$88234848342 28matlg ,a5nng<br />
lggrtUgg811,1gnggizggggFAggg<br />
450;551010<br />
MglAgl5g55Wggatgligg<br />
a<br />
gAr4fi3g0400<br />
ap,<br />
E°.<br />
330.<br />
$8 = :<br />
Special or occupational taxes<br />
Temporary<br />
dealers in fermented<br />
melt<br />
liquors, $2.20<br />
per month<br />
Retail dealers<br />
in malt liquors<br />
at large, $22<br />
per year<br />
Retail dealers<br />
in fermented<br />
malt liquors,<br />
$22 Per year<br />
minf Jed 999<br />
'swag hew<br />
mune:Lief<br />
of sageep<br />
911039101/1&<br />
ifib<br />
m gitz<br />
.21<br />
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4 13'41' 4a<br />
77<br />
76 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Tobacco manufactures<br />
Large cigars classified by Intended retail prices<br />
hi!<br />
=Is.<br />
g 5 -<br />
' ]<br />
3 -<br />
Class 0, tax<br />
per thousald,<br />
LOA<br />
00'914<br />
Amin red<br />
nri ' a 85510<br />
Class E. tax<br />
per thousand,<br />
$10.00<br />
001,9 'Pun 0079 'Pugs<br />
-nom red -notn<br />
x91 'a smI0 mt '0 59910<br />
Class B, tax<br />
Per thousand,<br />
$3.00<br />
Class A, tax<br />
per thousand,<br />
32.50<br />
2<br />
1<br />
gg<br />
.,<br />
s<br />
4<br />
71<br />
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28$82, , 42R2.4888RS98.2282.<br />
. 5.00,141<br />
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8 A2823<br />
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4gg<br />
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$ A 28 88 8 83 8<br />
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8<br />
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8<br />
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flailgatOggigatiOggrUltiMigl<br />
a ne:^4 ra ;ow mug g.,am ae<br />
i<br />
63, 032. 81<br />
1, 505. 46<br />
g 781. 80<br />
918. 30<br />
2, 511. 00<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
8. 10<br />
5, 850. 15<br />
1, 040. 25<br />
2, 900. 85<br />
ES<br />
4<br />
. 15<br />
35, 115. 49<br />
55, 142. 10<br />
10, 790. 93<br />
A 261. 35<br />
162, 000. 30<br />
28, 201. 50<br />
76, 500. 00<br />
8<br />
g<br />
2, 887. 50<br />
89 Thg 1147<br />
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ea<br />
gg - 4<br />
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11/11flgalin<br />
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83<br />
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78 REPORT : OP" COMMISSIONER OF INTERNAL REPENT)" REPORT Or COMEMISIONBRi Or INTERNAL REVENUE 79<br />
4 48884848641=4R/a884)0 6 .0.,<br />
z 408686248484288 2441R84438<br />
0d<br />
c°<br />
8 e,...-<br />
8484r242i8i848"8i8 - §§E8<br />
agg# M#41n#MMOM €11011ggV<br />
I<br />
Total tobacco<br />
taxes<br />
4sab#'<br />
r g°<br />
ta4 14<br />
"1 21W. M e Mcr lW<br />
a c"' '',": a<br />
:1: S ..<br />
8<br />
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8<br />
8<br />
4<br />
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84 8 "°. Wg "gggel<br />
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aa , e .- r 4 6 e;<br />
6 •<br />
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06 `1 e, °<br />
..<br />
1, 321, 874, 760. 95<br />
I WOW<br />
C<br />
F<br />
8888884824<br />
grggggIgEg<br />
g440105<br />
2<br />
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Tobacco mannfactures—Continued<br />
.s,<br />
1.8 " &cl<br />
Isifl.E5<br />
Pitgsa<br />
2 g '4<br />
#40 4<br />
pi o4<br />
o —5—<br />
sollern210<br />
Class B<br />
(large), Per<br />
thousand,<br />
$2.40<br />
Class A (small),<br />
per thousand,<br />
$3.20<br />
.V -7<br />
5.4 5<br />
i egn<br />
el il -<br />
6 888<br />
4 ^-6#<br />
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Fourteenth New York<br />
TwentgArst New York<br />
Twenty-eighth New York<br />
North Carolina.<br />
North Dakota.<br />
First Ohio<br />
Tenth Ohio<br />
Eleventh Ohio<br />
Eighteenth Ohio<br />
Oklahoma.<br />
Oregon<br />
First Pennsylvania<br />
Twelfth Pennsylvania<br />
Twenty-third Pennsylvania<br />
Rhode Island<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
First Texas<br />
Second Texas<br />
Utah<br />
Vermont<br />
Virginia<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Washington<br />
TotaL
INTERNAL REVENUE<br />
fY<br />
TOTALS FOR STATES AND TERRITO RIES COMPRISING PART OF OR MORE THAN ONE COLLECTION DISTRICT<br />
4%21822242<br />
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81<br />
80<br />
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REPORT OF COMMISSIONER OF INTERNAL. REVENUE<br />
a<br />
PI<br />
li<br />
21.5<br />
vg<br />
Id<br />
41<br />
3278, 566. 30<br />
177, 400. 36<br />
180, 601. 10<br />
8, 582, 823. 72<br />
2, 227, 431. 54<br />
41, 909. 52<br />
594, 081. 01<br />
148, 396. 65<br />
647, 056. 81<br />
699 , 567. 38<br />
1 5 4, 506. 91<br />
100, 590. 35<br />
5, 117, 654. 95<br />
97, 918. 31<br />
720, 158. 00<br />
528, 871104<br />
889, 396. 03<br />
444, 087. 78<br />
541, 911. 31<br />
113, 473. 25<br />
1, 005, 062. 44<br />
1, 750, 033. 59<br />
1, 227, 433. 04<br />
1, 139, 437. 57<br />
181, 349. 80<br />
742, 824. 87<br />
446, 502. 58<br />
124, 589. 50<br />
317, 475. 86<br />
57, 583. 18<br />
77, 974. 95<br />
86, 279. 73<br />
1, 608 895. 54<br />
14 026. 96<br />
888<br />
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REPORT OF COMMISSIONER OF<br />
42222828422422<br />
g$051gggggggal<br />
45 taiW1016<br />
242<br />
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2288<br />
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8228<br />
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0<br />
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503, 647, 470. 24<br />
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84<br />
Issues and transfers of bonds of<br />
indebtedness, issues of capital<br />
stock, foreign insurance<br />
policies, and deeds of conveyance<br />
88828882822282848224228225 88822828<br />
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2882<br />
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REPORT OF COMMIRSIONER CCP INTERNAL REVENLTR<br />
6'<br />
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at5gdgq56016.1166g610 0566g016g61-<br />
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64'8 6<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 83<br />
EGGE2V224<br />
gaggOggg<br />
1666 66g2<br />
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5gagg6611g6g0P:56ggcag6661<br />
4466g66616g6gggPg66665g6<br />
A8GASSGSG42SS434S22I4X2EASG<br />
gaggagggg ragigigIggPgWg<br />
gigViggriggqaalggl agg e e e e<br />
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80, 934, 608. 81<br />
79, 347, 496.66<br />
332, 812. 342. 37<br />
2<br />
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Fourteenth New York<br />
Twenty-first New York<br />
Twenty-eighth New York<br />
North Carolina<br />
North Dakota<br />
First Ohio<br />
Tenth Ohio<br />
Eleventh Ohio<br />
Eighteenth Ohio<br />
Oklahoma<br />
Oregon<br />
First Pennsylvania<br />
Twelfth Pennsylvania<br />
Twenty-third Pennsylvania<br />
Rb Ode Island<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
First Texas<br />
Second Texas<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Total
g<br />
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8 4 REPORT OF COMMISSIONER OF INTERNAL REVENUE.<br />
4,<br />
AG G A ANAmA -r.mtc.e 00 a a.. 0<br />
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instruments,<br />
10 percen t<br />
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2 co.<br />
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bulbs,<br />
20 percent<br />
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REPORT OF COMUSSIONER OF INFERNAL REVENUE 85<br />
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/01/06 %IVES<br />
61'68P<br />
al WI 'CU It<br />
77, 833, 244. 87<br />
04199 1363<br />
6, 482, 797. 74<br />
49, 159, 560. 23<br />
L8 VT FLI 8)3<br />
TOTALS FOR ST ES AND TERRITORIES COMPRISING PART OF O R MORE THAN ONE COLLECTION DISTRICT<br />
S<br />
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2822828222<br />
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8 IP.<br />
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Retailers' excise taxes<br />
REPORT OE COMMISSIONER. OF INTERNAL. REVENUE:<br />
Tax onteweiry,<br />
20 percent<br />
Tax on furs,<br />
20 percent<br />
se-Aggpg!msmENqgasme4-:snr.flaAz...-zoa,<br />
OggWVSIgggailtAWAVAMENSOI<br />
lagGigicCOallOgnOgVaSggilgg<br />
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t4g0i-51^51 gOlizig111110410' 1161ggtg<br />
4 ..<br />
REPORT'OF'00110AISSIONER OF INTERNAL REVENUE 87<br />
ir-flossaa%Qs.-.aragS3Z!ZgAM.7ggSt;<br />
IngggMatIgggggginggOig<br />
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a4101100.00%1M11gg%g11<br />
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210, 1E8, 165. 33<br />
61, 946, 240. 66<br />
grA6asr,m1s<br />
4ga111$0g<br />
1g1F1110.0<br />
"c=5.64-4 .:14.4f<br />
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laggggaggg<br />
110561,111.4<br />
Manufacturers' excise taxes—Continued<br />
Total manufacturers'<br />
excise<br />
taxes<br />
Pistols and<br />
revolvers,<br />
11 percent<br />
lueOled TT<br />
Negptitmo<br />
Pas 'NWIs<br />
Nunnexii<br />
Npoo21<br />
Mewed<br />
gurpodo<br />
Or<br />
Photographic<br />
apparatus<br />
and films, 15<br />
and 25 percent<br />
Tax on luggage,<br />
10<br />
Percent<br />
ay.12SgASSSaMSSSSWERRSS7S822SR5ASSRARR<br />
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----- ---<br />
•<br />
1, 771, 532, 722 50 I .<br />
A'rEa AND TERRITORIES COMPRISING PART OF 0<br />
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Miscellaneous taxes—Continued<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OP- COMMISSIONER OF INTERNAL REVENUE 91<br />
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92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OP INTERNAL REVENUE 93<br />
0s,<br />
I<br />
to<br />
i.<br />
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.es<br />
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Adulterated butter<br />
Admissions—Continued<br />
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Total admissions<br />
taxes<br />
Admissions<br />
sold by proprietors<br />
in excess<br />
of esta b-<br />
lished price,<br />
50 percent of<br />
such excess<br />
Roof gardens,<br />
cabarets, etc,<br />
20 percent of<br />
total paid for<br />
admissions,<br />
services, eto.<br />
Leases of boxes<br />
or seats, of the<br />
amount for<br />
which similar<br />
accommodations<br />
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20 percent<br />
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Second New York<br />
Third New York<br />
Fourteenth New York<br />
Twenty-first New York<br />
Twenty-eighth New York<br />
North Carolina<br />
North Dakota<br />
First Ohio<br />
Tenth Ohio<br />
Eleventh Ohio<br />
Eighteenth Ohio<br />
Oklahoma<br />
Oregon<br />
First Pennsylvania<br />
Twelfth Pennsylvania<br />
Twenty-third Pennsylvania<br />
Rhode Island<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
First Texas<br />
Second Texas<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Total<br />
1 ig<br />
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94 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER QF INTERNAL REVENUE 95<br />
main 0000<br />
SEMSMSMgretWiMant6g4g8<br />
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Special taxes<br />
Wholesale dealers<br />
Uncolored oleo.<br />
margarine,<br />
$200 per year<br />
Colored oleomargarine,<br />
$480 per year<br />
Manufacturers,<br />
$600 Per year<br />
ki<br />
-gm<br />
ET<br />
sg<br />
158.<br />
s<br />
kg<br />
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$600. 00<br />
56. 00<br />
110. 00<br />
1, 200. 00<br />
3, 600. 00<br />
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3, 216. 00<br />
150. 00<br />
1, 860. 00<br />
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Third New York<br />
Fourteenth New York<br />
Twenty -first New York<br />
Twenty-eighth New York<br />
North Carolina<br />
North Dakota<br />
First Ohio<br />
Tenth Ohio<br />
Eleventh Ohio<br />
Eighteenth Ohio<br />
Oklahoma<br />
Oregon<br />
First Pennsylvania<br />
Twelfth Pennsylvania<br />
Twenty-third Pennsylvania.<br />
Rhode Island<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
First Texas<br />
Second Texas<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
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96 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT .<br />
OF COMMISSIONER OF INTERNAL REVENUE 97<br />
C3 10<br />
8888.8)29828<br />
iaMEEI V,<br />
Narcotics (opium, coca leaves, or derivatives thereof)<br />
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semi Issafl<br />
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Uncolored<br />
oleomargarine,<br />
$13 per year<br />
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$48 per year<br />
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North Dakota<br />
Tint Ohio<br />
Tenth Ohio<br />
Eleventh Ohio<br />
Eighteenth Ohio<br />
Oklahoma<br />
krIllannsylvania<br />
elftb Pennsylvania<br />
TwentY-thirct Pennsylvania<br />
Abode Wand<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
Firs Texas<br />
Second Texas.<br />
Utah<br />
Vermont<br />
Virginia<br />
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West Virginia<br />
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TOTALS FOR STATE S AND TERRITORIES COMPRISING PART OF OR MORE THAN ONE COLLECTION DISTRICT<br />
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103<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
102 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Ti EcgM tld -72:153 et. W•2cin; K, R-. 28882KM ; XS M2<br />
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TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE THAN ONE COLLECTION DISTRICT<br />
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per pound,<br />
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..420i<br />
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104 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
105<br />
5825248A284282422P -422832428433A422<br />
0<br />
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receipts<br />
(including<br />
old repealed<br />
taxes) •<br />
Certain short 2-barrel guns<br />
Machine guns, silencers, etc.<br />
' Dealers'<br />
special tax,<br />
$1<br />
Importers' or<br />
manufacturers'<br />
special<br />
tax, $26<br />
Bale or<br />
transfer,<br />
$1 each<br />
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cicada<br />
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106 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF. INTERNAL REVENUE 107<br />
V 6 gA,y -.1 ,!.=:r77 ..7.r<br />
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7117111<br />
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Total income and profits taxes<br />
Corporation income and profits taxes<br />
8461<br />
L c;<br />
A. '<br />
6161<br />
8681<br />
341,33332280438833033284$34223828S88<br />
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11<br />
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,,i,o44-m;,th d.4gongwiA.4-w oopir ietho<br />
3346 3r...0.2 3.o -Bo.. ...g%.2-z2:2222 8<br />
agdeltigtgaMigWitqmiqgggeggriliVer<br />
V-EPEF.g:F 4gIPRP.4 42RIERW 4 ".=1 2riiE<br />
qium=2.8w „m=1832!". 2g8828gm: 8<br />
FlgalMa5riggtgOAMIMMOUVIg<br />
tniagggIggalggfgrItigggigOVVPI<br />
aagrogf5tivgrigga;laggivtegg iliega<br />
5 233=833g083 3$325333333g82 3<br />
g WOCUCttagg tit7145g$0,015 5i<br />
q C4ktifg5ttgg liagfaag<br />
a altagamaga tamargatialg i<br />
,<br />
g<br />
8 338833484222R 232383324:-13333 3<br />
g gEigggggggggg EgggAggaggg$g<br />
.1 a:45gaggrAll Eltigg liggleggti<br />
'th aniUggaM Fig4WWWV F-1<br />
. .1, c0VACW.mt-NMMMC. 0.....OMMM.00,...0M.I.m m<br />
I 4 0 t14:4p2 g4A-, 24.1=7:4<br />
-<br />
O<br />
F<br />
0<br />
a<br />
0<br />
O<br />
fr4<br />
z<br />
0<br />
z<br />
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0<br />
ro■<br />
O<br />
a<br />
4p,ISI;835S82<br />
RgRiMEEREg<br />
tEMO/grag<br />
atql5a04<br />
NN eaaa<br />
8:7822 828228<br />
HEREHHEU<br />
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NN<br />
,6c4Wa<br />
CIMCWInaNCOO.<br />
c6ga.443.e.itzga.4<br />
I ^ co"<br />
samseggsgm;<br />
51a611M<br />
ggEgUggag<br />
83283,743338<br />
gg0g011FA<br />
ggaVgagg<br />
Individual income tax<br />
luding (inc<br />
tax withheld by employers)<br />
§Aftl<br />
tt5s.<br />
k<br />
8681<br />
===i;;; 111174===in,741<br />
7 , 11111711177117777 1<br />
1 1<br />
1 1111111177 1 1T<br />
855g44g5SVan5W=.8gclitZ
▪<br />
109<br />
•-8<br />
t9<br />
1 84<br />
A gm<br />
g gr.<br />
g 8 0.7,<br />
gS<br />
St<br />
tg<br />
a 4T<br />
da<br />
2 ▪ 1 78<br />
g -62<br />
Az<br />
a2<br />
g Rt<br />
2<br />
• -0<br />
5 -8 4'<br />
; to<br />
2 ..t§<br />
tg<br />
• -Co<br />
4 .1='<br />
a 4mi<br />
• 4Z<br />
8<br />
o<br />
V<br />
gi<br />
C i2<br />
,,P1<br />
0;<br />
$<br />
1E<br />
tra<br />
f<br />
tt;,<br />
tsi<br />
44.<br />
108 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Total internal revenue collectim<br />
Misce llaneous internal revenue<br />
Employment taxes (including carriers ' taxes)<br />
413444 ::::=7;;,, 5,:cfp6c44.i',:t.:7;o6Mcioi ai<br />
P'18<br />
424 1111111 111111111 111^11 1111171 711 1<br />
ti<br />
ESt5245E=.7ENEttE0445882824282134EESSW-18<br />
Ws0A5W.F;;14gIgglOgOggfl,q114g0C-la<br />
56a6grilVgligilgigal5M210001<br />
4.-11ZIggc4WIRWWOM44ggcsaggail<br />
•• .:..t a NN<br />
MM:21874g888`.43g8M7.2aMelg.st2SRT488WJA=<br />
tatOggAngg$500.0gMlgftatMagl<br />
IVIIIIMMOggaggaW4106gga<br />
aiatagc4046gflOglagf5Ig4i064gli<br />
6161<br />
6,01<br />
0141 ======2-1%=:7=z=<br />
pla,g - , ,-7,,,, -,,-<br />
IIRI, ,,, 7<br />
0701 .<br />
Orti.<br />
'6 a<br />
41 t<br />
Colle ction dis tr icts<br />
EtR8E2g92824%E8RE2458MAX884238248855,488<br />
MagaltigggclOWAggOROARIRAOgg<br />
gtEltalgItaiWgiggUaggintirOgggd<br />
6'.2ligEitcgss'5P-Iggsgstgall'i'grifWX<br />
8884.422E.855885; g84ZERM848EVE8Z8ASE685V.En85<br />
EltaliuraiOdn4RW:ggiAga4010gRAA<br />
glifM050110001g1650451VIWILI<br />
rilit'e4igtILIgitgdiggi'll'g'''154004<br />
_nGroemm 9<br />
1 72 c"7" *'" '0 C4 77 .c..1`-<br />
88c742ggAR8 caS82584282*82g4V28.742414422gWR<br />
8<br />
agn-514et=001§1Mga ntag<br />
taIggi agngkgati:710fliggaglg4Vggg<br />
Feceggt:i8(FW41.24:14ggi24°;71egg'542)::gc60TgAtfl<br />
galn O283g'28,7488Dirig8g.%124eil=74/COgetag4'25i-4<br />
gOliTAMMSEat.44ggalAORWW1<br />
gUllgOlgigal0174160010igt,Lfgaid<br />
rtsgas:ogg-Nisg.-4.astg5.1,644-4,71t4-gmils1<br />
nigp<br />
. -.•<br />
P.<br />
it<br />
r<br />
11<br />
.:.= 0 70 t 33 — „. x.<br />
ox<br />
w 0.4 a goslrt '9. .<br />
1113F1L 0 41 ili ji-OU I 14niZit e<br />
AL.n 8188rgg,41W4111 .911.° 1q904030<br />
-.4-4a UZWOWC44W22Qa32ggiMbiga4AF4t<br />
-0----------17-"-<br />
.<br />
.inoN Cq.a lcrboa.-Lqr■ e m nrN.-41<br />
117111 11 117P" 17 1 i<br />
mmizsgaggns42waep_ssgos<br />
IktiEntlEtrakinagEgg<br />
giaglagiggilgaggilg<br />
gi5MaggIgg010400<br />
8g4EAS24E84884E4g4F-1 4EEPE4<br />
UgggiltflaggtAggE5EVA<br />
iatillaWaValOgt<br />
1446WVAIWORig8 lklIg<br />
.!.rn .g..ny9 .1:7:0..7174::<br />
TT 1 7 7,71-7 7 7 -<br />
58888538843EtE848flE8E8E2t<br />
gtEIgEggianggRnagg ra<br />
tigralnatiritlgraggarn<br />
grP4ArtElEIS2%6Etg4nlagr<br />
58%8ESEEE8E428082ESEE84V8<br />
It4liqnglag3tggrA8gl5Artl<br />
igganaggiaggErailate<br />
Restit04444g4 444'ilggt<br />
.C1.4.C.N0.0.00 ,0a.1-.00M.OM00.1.0C-1,.<br />
r40icninit: i;tiuini.i•eic4c64wicisimit:LeSn;<br />
*235r4V18888gSnWi8ngE8<br />
g040,54V-IVEMCW.4055<br />
.716,10-agtggiga0660Mgg<br />
Wigt.;:igc4.4gggtflcieltfe,i'4gW<br />
- -<br />
RE844422A4282RETS4R8425<br />
:08gMFAgg:E'WgIVOgia4<br />
WillgUdgggalgaIMOgg<br />
rig-rtiqz:LiFillaggfteggi.lga<br />
v.<br />
>:<br />
z t<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
.<br />
s_it. .gg<br />
r.,<br />
IN<br />
s<br />
Li<br />
5As ."<br />
e=0 .0 qt,41. =<br />
oggN05.<br />
s1611 4 p„eb.0 0 1<br />
1340;<br />
Ittgt° 4 rOrgitglESith,<br />
,. ..‘,7,er,,,cC,A3Sag:.ckgEk<br />
t,<br />
E—<br />
+40, 463, 126, 018. 61<br />
1<br />
41, 864, 542, 295. 40<br />
8, 381, 521, 105. 65<br />
96 '60t '600 sue 's<br />
0'4<br />
2, 476, 112, 761. 56<br />
2, 281, 342, 352. 76<br />
4<br />
TOTALS FOR STATES AND TERRITORIES COMPRISING PART OF OR MORE THAN ONE COLLECTION DISTRICT<br />
somb-mmc.....0m<br />
ws44.5de,.4N.dlops<br />
11111111<br />
gsalyge4ala<br />
MUMS'<br />
glitlgaglgka<br />
altUFWVW<br />
4824E444%4EM<br />
Iggalgagl'<br />
.00MMWM..00OP<br />
ni<br />
1 II III<br />
448U&284822E<br />
gNOWAOggg<br />
Vigt016§14<br />
ddilgglagg'<br />
8E848844E83<br />
WeintrAgg<br />
Eaggallnil<br />
I N<br />
EREMIME!<br />
.g=8ggqIi/g 4<br />
6- IRPR FAr-g<br />
g`47 842. 82<br />
it5WWG<br />
Wegt4Wg<br />
• p.. m g8<br />
14'0141^ 524.2<br />
;V.21-5085 2 8<br />
..400nZzoa4E4a,<br />
A 8<br />
m<br />
ret I§<br />
0§<br />
ig ni issat<br />
gbt<br />
01 .fl5<br />
ta<br />
2E1.<br />
ki no<br />
gE<br />
tg<br />
ti Bra<br />
MI ill
111<br />
110 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONEROF INTERNAL REVENUE<br />
8g EtZt0=Et8N8 8 .9<br />
EZ<br />
a<br />
t3<br />
"-a<br />
CS.<br />
a<br />
ti<br />
a<br />
ea<br />
8<br />
t<br />
I<br />
3<br />
Pa<br />
il m1g1<br />
Eqk<br />
la.15..9g1<br />
Total internal revenue<br />
collections ,<br />
limp<br />
swg<br />
p.<br />
t ,;_gR a<br />
Miscellaneous<br />
internal revenue<br />
collections<br />
P<br />
1-..4a<br />
I, Vt.<br />
COVE<br />
Employment<br />
taxes including<br />
carriers' taxes<br />
lgt,g<br />
E s&f.<br />
ctEigt<br />
Income and profits<br />
tax collections 4<br />
r<br />
o<br />
s m 0<br />
...38.-<br />
0.-<br />
1... 4,111<br />
Nati<br />
States and Territories<br />
ril 6Tr2.r!!!5 8.:1!”,!!!1,917!7!r!<br />
ESSErz4NW;FIRM4SREflid82SSESEX8c1SRV=<br />
U .04M5flgagggg$0gIggitatgggt:E1<br />
‘Oggiaggigggg5MOWV4glgaiggia<br />
144.4galligaWV:fgaggiqgrIMOrg<br />
a a aaa a a Ra a<br />
s25rgs.:Atri.v.v%10.2.2.<br />
E!;SW.°W;AnAM!!SVAIM-WaASA7=88%28288:1<br />
M5lIggaglggggii00.5giggggagg<br />
WC ligggitaaagglfOggtiltilggggig<br />
g".24 4"Wggioligggctg"rgt1<br />
88.94SE8gM14:MMgc-474-$8RERAW4:28Efle488<br />
6 • • '3 'a • 'a • ' ,aja 'a.: • ••4,433 '3 'a • -.4 -4.4 -.5<br />
AF.RMFARRESMPS8RM:82$38!IRrflg2I2X2<br />
gag5ggagrAgg5g05910gOktiggriag0<br />
aillgiggaggaggiliggSgWa‘gagg<br />
g 4.6p4-92w-v ..4g6,4s;fegtemegagigag<br />
gelnsAsAli!mmssnspaigmggis=iim:92ms:g<br />
-,.. .-- aaaa .a ....a . ,iia•e<br />
SWatT88MESNE:4OZESEV%E8V4g20.18SgS<br />
glOgggggraggV:gggg00 ^4.00Mggg<br />
gigtalggaratMigittigigggffiligg<br />
riggliWgatiasagligggg$14104<br />
N a<br />
A<br />
S $I ,J, a s clas!: sttsg:ins*sr.sznaggesa;<br />
3cJa-.A
I<br />
309'111')<br />
29, 880, 113. 1<br />
'231 '99<br />
1 '611 28<br />
96 '814'812'M I<br />
112 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
4=28g SgEMME$<br />
December<br />
334, 475, 482. 10<br />
342, 633, 701. 97<br />
uric too 'ue<br />
1, 959, 632, 400. 42<br />
1, 306, 431. 61<br />
16, 481, 349. 38<br />
1, 977, 420, 181. 31<br />
9£'29C %ZS 112'Z<br />
4, 570, 299. 32<br />
1, 828, 237. 71<br />
82, 473, 938. 23<br />
88, 672, 475. 28<br />
2, 779, 540. 32<br />
64, 177, 540. 92<br />
821, 067. 91<br />
gg40g gaTIgg<br />
ggIgg 6 q'gli<br />
:..4-, - g<br />
174, 958, 454. 64<br />
V.S8888E88<br />
gggaggl<br />
6" gLiiii=<br />
m e a<br />
REPORT OF COMMISSIONER - OF INTERNAL REVENUE 113<br />
8 83887,411ESV2808 4,7488g<br />
ggg ,,q4gggggggggg gg.5414<br />
Igignigaggai gggq<br />
eg.l.ageji,:eae e e 4..--r g<br />
92, 868, 752. 37<br />
4, 267, 470. 86<br />
1, 771, 031. 59<br />
738, 227. 49<br />
15, 772 98<br />
r.6 tog %et<br />
9, 815, 698. 34<br />
19, 245, 659. 64<br />
7, 41 2, 970. 20<br />
8, 079, 746. 81<br />
Sources of revenue<br />
September October November<br />
istbInv<br />
£1111<br />
31, 563, 917, 265. 82<br />
85, 034, 235. 11<br />
3808, 335, 163. 16<br />
156, 862, 727. 28<br />
3133, 360, 049. 34<br />
1, 015, 868, 238. 64<br />
31, 543, 275, 452. 74<br />
101, 209, 301. 04<br />
$849, 163, 806. 65<br />
228, 295, 067. 77<br />
E<br />
°<br />
-<br />
E<br />
A<br />
.riiig:5<br />
Wg.<br />
gA<br />
8<br />
4<br />
I 1, 648, 95 1, 500. 93<br />
966, 197, 890. 44<br />
1, 149, 228, 287. 98 I<br />
1, 644, 484, 753. 78 I<br />
I 1, 077, 458, 874. 42<br />
I g<br />
8<br />
i<br />
v<br />
"i<br />
a<br />
.8<br />
'<br />
263, 424, 048. 96<br />
447, 589, 259. 28<br />
1, 946, 542, 157. 92<br />
283, 096, 690. 76<br />
432, 318, 213. 14<br />
1, 861, 008. 81<br />
14, 678, 292. 64<br />
1, 452, 05S. 19<br />
15, 686, 174. 69<br />
21, 937. 37<br />
891, 703. 12<br />
, 18, 810, 968. 28<br />
2, 178. 31<br />
1, 914, 421. 28<br />
12, 980, 589. 98<br />
7, 786. 12<br />
965, 877. 28<br />
16, 650, 278. 39<br />
i<br />
-ls<br />
igg<br />
elg<br />
- '-''<br />
Az<br />
134v gi<br />
aiKIN<br />
Isl4A.<br />
48 s 1<br />
64N<br />
ti<br />
IS '062 '398 '6,42<br />
464, 749, 429. 83 I<br />
1, 966, 247, 007. 63 I<br />
IT 188 '666 'MC<br />
I 18 192 '826 '6114<br />
1<br />
1.<br />
I<br />
11<br />
A<br />
2<br />
1<br />
i<br />
e<br />
8<br />
'<br />
6E ' 188 V18'838' 1<br />
LO '032'4;6'624 '1<br />
3, 1 15, 475, 295. 61<br />
ze *a %to '1<br />
1, 527, 393, 243. 23<br />
I<br />
;<br />
1<br />
0<br />
I<br />
'S<br />
I<br />
'<br />
296, 966, 459. 42<br />
11, 739, 280. 53<br />
56, 924, 326. 14<br />
121, 266, 848. 53<br />
2, 785, 614. 17<br />
3, 298, 960. 98<br />
6, 672, 066. 11<br />
549, 709. 79<br />
76, 613, 390. 49<br />
321, 610, 481. 94<br />
11, 850, 076. 10<br />
60, 692, 295. 31<br />
124, 890, 682. 03<br />
2, 836, 832. 43<br />
2, 746, 503. 30<br />
ii<br />
Miscellaneous internal revenue—Continued<br />
•<br />
Miscellaneous taxes:<br />
Sugar<br />
Telephone, telegraph, radio, cable, leased wires, etc<br />
Local telephone service<br />
Transportation of oil by pipe line<br />
Transportation of persons, seats, berths<br />
Transportation of property<br />
Leases of safe deposit boxes<br />
Admissions to theaters, concerts, etc<br />
Admissions to cabarets, roof gardens, etc<br />
Club dues and initiation fees<br />
Bowling alleys, pool tables, etc<br />
Coin-operated devices<br />
Adulterated and process or renovated butter, mixed flour,<br />
and filled cheese<br />
Oleomargarine, including special tales<br />
Narcotics, including marihuana and special taxes<br />
Coconut and other vegetable oils processed<br />
Firearms transfer and occupational taxes<br />
All other, including repealed taxes not listed above<br />
Total miscellaneous taxes<br />
Total miscellaneous internal revenue<br />
Grand total, all collections<br />
2,<br />
Income and profits taxes:<br />
Individual:<br />
Withheld by employers<br />
Other<br />
1,<br />
Bounces of revenue<br />
Total individual income taxes<br />
Ilorporation:<br />
Income taxes<br />
Excess profits taxes:<br />
Declared value (repealed)<br />
<strong>Revenue</strong> Act of<br />
Army<br />
1940<br />
and Navy<br />
(repealed)<br />
contracts<br />
Total corporation income and profits taxes<br />
Total income and profits taxes<br />
Imployment taxes:<br />
Other than carriers (Federal Insurance<br />
Employers of 8 or more<br />
Contributions<br />
(Federal<br />
Act)<br />
Carriers' taxes<br />
Unemployment Tax<br />
(Railroad Retirement Tax<br />
Act)<br />
Act)<br />
Total employment taxes<br />
discellaneous internal revenue:<br />
Capital stock tax (repealed)<br />
Estate tax<br />
Gift tax<br />
Alcohol taxes:<br />
Distilled spirits (imported, excise)<br />
Distilled spirits (domestic, excise)<br />
Distilled spirits rectification tax<br />
Wines, cordials, etc. (Imported, excise)<br />
Wines, cordials, etc. (domestic, excise)<br />
Rectifiers; liquor dealers; manufacturers of stills (special<br />
taxes)<br />
Stamps for distilled spirits intended for export<br />
Case stamps for distilled spirits bottled in bond<br />
Container stamps<br />
Floor taxes<br />
Fermented malt liquors<br />
Brewers; dealers in malt liquors (special taxes)<br />
Total alcohol taxes<br />
Slot<br />
S=215R4ZSIRSZNg 0 1422 8:7<br />
gi0:4M4g44 M 05<br />
44:4405:454 'Wm.<br />
2,0 '068 1468 19M<br />
10'026'961 %Oh<br />
2, 359, 996, 181. 65<br />
I<br />
PrianV<br />
ESS95S22U2S14 822ASZ<br />
ail44aigt1 %MU<br />
4444404066 41,11.<br />
gggagg gaaae a a<br />
180, 19D, 940. 12<br />
9r0sega 'ea<br />
36 1992 '916990'E<br />
AMICK( I San" I<br />
leq1:110$0 11<br />
NM3MMISS2g SSRSSS<br />
00:400M IMO<br />
0465,446:644 4=4<br />
tgflg c14!( 7" ''' 't<br />
98'410'863'691<br />
718, 852, 188. 53<br />
I se '099690'816's<br />
gawp,/ I<br />
6)61<br />
4940190<br />
S0g8SSVSSRO2 8SC:41R<br />
04000g4g g:k1g4<br />
ils:040501 '04 g<br />
.17talag fi4.-r ' -<br />
134, 351, 745. 21<br />
715, 632, 142. 44<br />
rpdv I<br />
$155, 696, 924. 18<br />
846, 186, 486. 79<br />
001, 883, 410. 97 1, 194, 119,<br />
I<br />
612. 44<br />
2, 529, 188, 461. 60<br />
2, 193, 259, 51<br />
21, 403, 875. 67<br />
139. 80<br />
2, 55k 783, 736. 58<br />
4, 554, 667, 147. 55<br />
11, 554, 793. 14<br />
11, 413, 035. 19<br />
101, 899, 092. 58<br />
99147.41 199813r<br />
259. 64<br />
62, 735, 309. 40<br />
41, 813, 362. 59<br />
5SPR2 gR2248m<br />
460: 1g4g4:0<br />
W44 rga E4<br />
-='^N e a g<br />
grai 1•89 '881<br />
•<br />
9I 113310 1982;<br />
65 '992'089'2068<br />
96 SRO '89g<br />
St '083 18<br />
IL '949 128<br />
'939 1920 1904<br />
413,653, 408. 94<br />
1, 609, 778, 021. 38<br />
147, 621, 553. 24<br />
5, 452, 774. 22<br />
2, 838, 783. 92<br />
155, 916, 111. 38 I<br />
350. 11<br />
57, 614, 247. 96<br />
172, 755. 05<br />
06..Tes<br />
. .s<br />
a<br />
giglg5 g gV 0<br />
SZME2 MINSAR<br />
gagg gaaggg<br />
160, 969, 493, 48 11<br />
10(1019A0j4<br />
510600W —. Pe - g 1<br />
Mtig-421<br />
2S2F.a42SFMS4 SMOSS<br />
454 :MOM MEIg<br />
reqtamogi 1<br />
mms ..mingXmas ,,<br />
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ggesaugatal g=a .1<br />
liwift. 4.4.al ^ "<br />
158, 482, 438. 06 I 176, 315, 742. 88<br />
W 1658'699 '092<br />
3, 045, 114t 888. 98<br />
Min I<br />
El, 464, 710, 571. 16<br />
146, (184, 233. 24<br />
I<br />
1, 604, 794, 824. 40<br />
231, 889, 714. 75<br />
906, 980. 65<br />
9, 127, 522. 18<br />
es 'LIZ 'roze ' In I<br />
1, 846, 719, 041. 98<br />
316, 199, 494. 24<br />
11, 688, 539. BO<br />
47, 853, 225. 00<br />
IL 139'4 4142 '928<br />
gl '922'912'T<br />
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176, 246, 828. 94 I<br />
r<br />
99 Mt '993 'at<br />
emu<br />
I<br />
!<br />
$33, 313, asa 71<br />
975, 371, 370. 79<br />
I, 008, 684, 756. 50<br />
2, IN, 418, 659. 32<br />
1, 265, 829. 38<br />
11, 039, 135. 05<br />
1, 687. 23<br />
I 2, 171. 72531093<br />
I 3, 180, 410, 087. 43<br />
6, 330, 936. 29<br />
1, 745, 067. 81<br />
87, 922, 875. 13<br />
. • __<br />
IZ '848 We V0<br />
579, 828. 86<br />
49, 948, 753, 57<br />
2, 950, 708. 22<br />
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114 REPORT OF COMMISSIONER! OF INTERNAL REVENVE REPORT OF COMMISSIONER. OF INTERNAL. REVENUE 115
.<br />
.<br />
,<br />
8<br />
6 gi2<br />
116 REPORT k OF 1g5 SsERS74M1A2RRE:A 54,73c72<br />
COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 117<br />
ati -71 7 ng 1<br />
Flig<br />
.5<br />
7<br />
MID/<br />
11W<br />
❑<br />
1(1Y<br />
Sources of revenue<br />
!WEN<br />
Aanstog<br />
Arentrer<br />
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e e<br />
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r gga<br />
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6 ' !iitigg<br />
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a<br />
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:3848M:into<br />
586Rg66:24<br />
4<br />
6"66<br />
t a<br />
a<br />
igg<br />
284nErAR82<br />
gO004"<br />
-<br />
66'999'869'22[<br />
I<br />
59 '919 '565 '911<br />
I<br />
22 '996 '999 '50 1<br />
116, 538, 708. 03 I<br />
95, 144, 543. 01<br />
104, 752, 643. 11 I<br />
69 '099'19<br />
'9Z8 '614<br />
es tes tee<br />
C9 131,V996<br />
3, 485, 292. 48<br />
1, 452, 653. 46<br />
532, 826. 45<br />
10, 632. 79<br />
3, 615. aggOg 561. OtagOgag ^g 07<br />
1, 329, 739. 48<br />
6241, 150. 60<br />
25, 7 18. 11<br />
3, 580, 992. 59<br />
1, 181, 833. 67<br />
811, 529. 29<br />
6, 897. 62<br />
3, 183. 079. 92<br />
1, 467, 821. 66<br />
631, 511. 40<br />
3, 256. 47<br />
4, 357, 728. 71<br />
1, 886, 247. 45<br />
639, 191. 54<br />
418, 980. 03<br />
es .ose 'Dos<br />
5, 481, 405. 18 I<br />
S 600, 169. 24 I<br />
6, 581, 253. 17 I<br />
5, 285, 669. 45<br />
ErL60 4503 41,<br />
IVAP:5566106<br />
egoageaeae<br />
e a aa<br />
S$4rillAgR5882,=2 g2:3g<br />
56s1565655666656 666$<br />
t6U55V 66565 ,:ae as Mg<br />
Ns.zecid a<br />
iggo logg<br />
F4MMRVRS<br />
cel. ,,,rr 65666 5g4g<br />
g<br />
a a ea<br />
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ighla<br />
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116665g6565466 0666<br />
4 4 44<br />
U51411140MV<br />
tzlmtitzwiec44<br />
a<br />
t<br />
4, 047, 764. 15<br />
1, 001, 331. 09<br />
715, 905. 81<br />
95, 995. 25<br />
lig<br />
c 1 /412<br />
-4<br />
85'526'689'691 I 60 292 '198 'L9 1<br />
125, 11 1, 075. 60<br />
I<br />
147, 106, 617. 56<br />
136, 912, 404. 75<br />
128, 751, 379. 97<br />
2, 173, 625. 11<br />
15, 705, 238. 35<br />
7, 757, 916. 58<br />
2, 790, 647. 65<br />
13, 336, 243. 70<br />
6, 455, 81 2. 73<br />
3, 563, 921. 75<br />
12, 993, 807. 47<br />
5, 043, 312. 0., 02<br />
na soro 't<br />
Iv moc '01a ••■<br />
6, 173, 216. 56<br />
14, 854, 158. 62<br />
4, 568, 370. 85<br />
A Ina 101 00<br />
co cat a,<br />
9, 826, 353. 27<br />
35, 185, 261. 63<br />
11,<br />
19 GOAL<br />
687, 002.<br />
77it<br />
23<br />
9, 437, 010. 13<br />
24, 062, 526, 06<br />
8,<br />
9 MA<br />
514, 323.<br />
992<br />
98<br />
92<br />
" I<br />
67 060 11111<br />
E*g292R2g28g8 zS7,442<br />
gngEl'agggn ggggg<br />
5545.4605465 561"<br />
e ctl-az.4 saa a a a<br />
7,488832282gL'R 8';88.e.8<br />
556i1E66g6 665 .06.1<br />
5666160.5541 Efgil g<br />
.44.-roftl grfa a a<br />
or ma7<br />
♦a (a.<br />
.-.7.R2=22RL'AtiS ssmaz<br />
665:60;66666 66606<br />
66a4566656g "gq g<br />
.4.:5a-w rof a<br />
:agg231:-.W.,=8 SA74XW<br />
ggOggOggg 4106g<br />
565661G5144 Pi<br />
Kg-Ka5N tra a a<br />
I4ERRIaP-1442I 2R;t:GN<br />
aggggagg gnggg<br />
gagglOgIlg<br />
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—<br />
EMPTAAAEW,gReg EREV0Mq<br />
556666655E46 65 056 -<br />
5666W6a1g7 -r g a '<br />
a,f74- ga-r<br />
2<br />
100, 1.41, rurh. ots<br />
Loo, col .or o.<br />
="<br />
899, 001, 0 11. 02<br />
3, 974, 961, 257. 68<br />
2, 933, 439, 234. 588<br />
99'662 '980 '992<br />
LL<br />
90 • tar ,rva 4077<br />
1 65 916 998 64<br />
Tra 803 ,47400 ful<br />
6, 430, 337, 542. 41<br />
00 010 6T6 9'61<br />
849 MI II 7 1 T<br />
4, 231, 128, 031. 70<br />
I U1:1 111 116P 001<br />
611 905 31l 70<br />
3, 679, 599, 432. 44<br />
4 . oilii 1 1111<br />
-,:r 82:74 1 511 1 5 0<br />
,<br />
twThtsta-t..<br />
-E42 es31.g gei,E<br />
g . A<br />
E'itIrcaL04151r1P71ag 8 g<br />
0, 5.Qa0041'58;01 ,N.72,.. A A<br />
icr, 5 5 4-235i325.iNgadi A '1 1<br />
5 v r1211,erE tees—. 3 3 2<br />
&m, ... 9 ..214.R.R9fl—XaggM,14Ak<br />
i'<br />
i<br />
i<br />
4<br />
3v<br />
t<br />
2<br />
0' wiiPiEnni ! e 4<br />
AoE. E<br />
44E. EE.E. ozoi.72<br />
5<br />
1 3 860947-50-9<br />
it' Ogg<br />
a<br />
f
118<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 5.—Summary of internal revenue collections, years ended June 80, 1948 and<br />
<strong>1949</strong>, by sources<br />
Sources of revenue 1948 <strong>1949</strong><br />
Increase or<br />
decrease (—)<br />
Income and profits taxes:<br />
Individual:<br />
Withheld by employers $11, 533, 576, 972.05 $10, 055, 501, 785.41 —41,478,075,186.64<br />
Other 9, 464, 203, 726.97 7, 996, 320, 131. 82 —1,467, 883, 595.15<br />
Total individual income taxes 20, 997, 780,699.02 18, 051, 891,917. 23 —Z 945, 958 781.79<br />
Corporation:<br />
Income tax i 9, 951, 499, 538 20 11, 342, 843, 793.08 1, 491, 144, 256.88<br />
Excess profits taxes:<br />
Declared value (repealed) 17, 693, 249.10 16, 233, 474. 51 —1, 909, 774.59<br />
<strong>Revenue</strong> Act of 1940 (repealed) _ _ _ 305, 251, 476.10 194,495, 198. 79 —110, 758, 277.31<br />
Army and Navy contracts 15, 572.28 298, 767.79 281,195. 53<br />
Total corporation income and<br />
profits taxes<br />
' 10,174, 409, 833.66 11, 553, 669, 234.17 1, 379, 259, 400. 51<br />
Total income and profits taxes 31, 172, 190, 532. 68 29, 605, 491, 151. 40 —1, 566, 699, 381.28<br />
Employment taxes:<br />
Other than carriers (Federal Insurance<br />
Contnbutions Act) 1,612, 720, 919.14 1, 687, 150,996. 01 74, 430, 076.87<br />
Employers of 8 or more (Federal Unemployment<br />
Tax Act) _ 208, 508, 299. 66 226, 228,180. 11 17, 719, 880. 95<br />
Carriers' taxes (Railroad Retirement Tax<br />
Act) 580, 113, 133. 96 562, 733, 585.44 2, 620, 451. 98<br />
Total employment taxes 2, 381, 342, 352.76 2, 476,112, 761.56 94, 770, 408. 80<br />
Miscellaneous internal revenue: \<br />
Capital stock tax (repealed) 1, 722, 833.38 6,137, 507.57 4, 414,674. 21<br />
Estate tax 822, 380. 121. 25 735, 780, 569.16 —86, 599, 552.09<br />
Gift tax 76, 965, 322. 40 60, 757, 344. 49 —16, 207, 977. 91<br />
Alcohol taxes:<br />
Distilled spirits (imported, excise)._ _ 109, 965, 294.82 121, 773, 303.11 11, 808, 008.29<br />
Distilled spirits (domestic, excise) 1, 326, 267, 593.75 1, 276,180, 994.76 —50, 086, 598.99<br />
Distilled spirits rectification tax 34, 983, 321.96 33, 793, 235, 90 —1,190, 086.06<br />
Wines, cordials, etc. (imported, excise). 2, 532, 893.18 2, 448,103. 94 —84, 789.24<br />
Wines, cordials, etc. (domestic, excise). 58, 428, 942.95 63, 333, 656. 89 4, 904, 713.94<br />
Rectifiers; liquor dealers; manufacturers<br />
of stills (special taxes) 9, 499, 845. 57 9, 973, 076. 41 473, 230. 84<br />
Stamps for distilled spirits intended<br />
for export 6, 714.16 5,.962.37 —751. 79<br />
Case stamps for distilled spirits bottled<br />
in bond 446, 948. 80 375, 323.11 —71, 625. 69<br />
Container stamps 12, 035, 803.74 11, 906, 524.72 —129, 279.02<br />
Floor taxes 42, 556.82 19, 564.79 —22, 992.03<br />
Fermented melt liquors 897, 097, 257. 83 686, 367, 516.09 —10, 729, 791.74<br />
Brewers; dealers in malt liquors (sPeoial<br />
taxes) 4, 019, 680.59 4, 429, 905. 02 410, 325.33<br />
Total alcohol taxes 2, 255, 326, 754. 17 2, 210, 607, 168. 01 —44, 719, 586. 16<br />
Tobacco taxes:<br />
Cigars (large) 46,685, 966. 98 45, 530, 478. 87 —1, 155, 538. 31<br />
Cigars (small) 65, 536.14 59, 372. 68 —6,163.46<br />
Cigarettes (large) 4,601.65 7, 115. 19 2, 513. 54<br />
Cigarettes (small) 1, 208,199, 005. 10 1, 232, 727, 657.03 24, 528, 551. 93<br />
Snuff 7, 372, 401.18 7, 272, 318.68 —100, 081. 50<br />
Tobacco (chewing and smoking) 37, 024, 391.73 35, 435, 187. 12 —1, 589, 209.61<br />
Cigarette papers and tubes 925, 594. 23 840, 776.27 —84, 747.96<br />
Leaf dealer penalties, etc 693. 94 457. 08<br />
Cigarette and cigar floor taxes 2, 032.97 1, 557. 23 — 475.74<br />
Total tobacco taxes 1, 309, 280, 152. 92 1, 321, 874, 769.95 21, 594, 617. 03<br />
Stamp taxes:<br />
Bonds, issues of capital stock, deeds of<br />
conveyance, etc 50, 771, 302.94 46, 668.890. 86 —4.104, 412.19<br />
Transfers of capital stock and similar<br />
interest sales 20, 373, 527.57 17, 909, 765. 91 —2, 463, 761.66<br />
Playing cards 7, 867, 223.97 7, 563, 960.97 —303, 263.00<br />
Silver bullion sales or transfers 453, 881.16 687, 425.15 233, 943.99<br />
Total stamp taxes 79, 465, 936.64 72, 826 042.88 —6, 637, 892.76<br />
Includes collections from Alaskan railways in the amounts of $6,097.61 for 1948, and $6,873.27 for <strong>1949</strong>.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
119<br />
TABLE 5.—Summary of internal revenue collections, years ended June 80, 1948 and<br />
<strong>1949</strong>, by sources—Continued<br />
Sources of revenue 1948<br />
Miscellaneous internal revenue—Continued<br />
Manufacturers' excise taxes:<br />
Lubricating oils<br />
Gasoline<br />
Tires and tubes<br />
Automobile trucks and busses<br />
Other automobiles and motorcycles_<br />
Parts and accessories for automobiles_<br />
Electrical energy<br />
Electric, gas, and oil appliances<br />
Electric light bulbs and tubes<br />
Radio sets, phonographs, components,<br />
etc<br />
Phonograph records<br />
Musical instruments<br />
Mechanical refrigerators, air-conditioners,<br />
etc<br />
Matches<br />
Business and store machines<br />
Luggage—manufacturers' excise (suspended<br />
Apr. 1, 1944)<br />
Photographic apparatus<br />
Sporting goods<br />
Firearms, shells, and cartridges<br />
Pistols and revolvers<br />
Total manufacturers' excise taxes__ 1,649,239 052 56<br />
Retailers' excise taxes:<br />
Furs<br />
Jewelr y<br />
Luggage<br />
Toilet preparations<br />
Total retailers' excise taxes<br />
Miscellaneous taxes:<br />
Sugar<br />
Telephone, telegraph, radio, cable,<br />
leased wires, etc<br />
Local telephone service_<br />
Transportation of oil by Pipe line . .<br />
Transportation of persons, seats,<br />
berths<br />
Transportation of property<br />
Leases of safe deposit boxes<br />
Admissions to theaters, concerts, etc<br />
Admissions to cabarets, roof gardens,<br />
etc<br />
Club dues and initiation fees<br />
Bowling alleys, pool tables, etc<br />
Com-operated devices<br />
Adulterated and process or renovated<br />
butter, and filled cheese_ _<br />
Oleomargarine, including special taxes.<br />
Narcotics, including marihuana and<br />
special taxes<br />
Coconut and other vegetable oils processed<br />
Firearms transfer and occupational<br />
taxes<br />
All other, including repealed taxes not<br />
listed above<br />
$80, 886, 921.61<br />
478, 637, 625.15<br />
159, 284, 138. 65<br />
91, 962,891. 20<br />
27% 958, 392 21<br />
122, 950, 708 28<br />
69, 700, 529. 73<br />
87, 857, 612. 46<br />
29,935, 505. 39<br />
87,266,856 93<br />
7,531 905. 10<br />
10, 572, 882.91<br />
58, 473, 372. 22<br />
10609, 657.69<br />
32, 707,141. 16<br />
189.13<br />
43, 935, 373.05<br />
18, 827, 947. 98<br />
4, 276, 687.37<br />
857, 913.94<br />
79, 539, 152.90<br />
217, 899, 249.20<br />
80, 632, 323. 81<br />
91, 852 012. 92<br />
480, 922, 738 33<br />
71, 246,833. 78<br />
275, 255, 151. 59<br />
193, 520, 917. 11<br />
18,773,045.00<br />
246,323,047. 56<br />
317, 203, 134. 25<br />
9, 081, 102. 94<br />
385, 100,699.12<br />
53,145. 22<br />
25, 499, 192. 75<br />
4, 085, 677.01<br />
19, 270, OM 65<br />
19, 691.95<br />
9, 806, 429.34<br />
888,84264<br />
25, 704,319. 58<br />
9, 359.71<br />
396,289.15<br />
Total miscellaneous taxes 1, 655, 711, 499.33<br />
Total miscellaneous internal revenue 8,311, OM, 419.96<br />
Grand total, all collections 41, 889 592, 295.40<br />
<strong>1949</strong> Increase or<br />
decrease (—)<br />
$81, 759, 611. 97<br />
503,697, 970.24<br />
150, 899, 047.96<br />
136, 797, 379.13<br />
332812,34237<br />
120, 138, 240.14<br />
79,397, 495.68<br />
80, 934, 508 61<br />
26, 172,16%87<br />
99,159, 550.23<br />
6, 482, 797.74<br />
9, 292, 668.30<br />
77, 833, 244. 87<br />
8, 737, 618. 31<br />
33, 343, 900.01<br />
100.<br />
43,139, 668.42<br />
19, 846, 484. 74<br />
10, 378, 538.92 '<br />
806 888.11<br />
$872 690.36<br />
35,008, 896.09<br />
— 8, 385,090. 69<br />
44, 834, 487.93<br />
81, 853, 950.16<br />
—2, 812, 468. 19<br />
9, 846, 965. 93<br />
—6,923,103. 85<br />
1, 236, 661.48<br />
—18, 107, 306.70<br />
—1, 049, 107. 36<br />
—1, 280, 014.61<br />
19, 359, 872.65<br />
—I, 872, 039.38<br />
636, 75885<br />
—88 73<br />
—795, 705.53<br />
1, 018, 538.76<br />
—818,145.95<br />
—48, 025.33<br />
1, 771, 532, 722 50 122, 298, 86944<br />
61,946, MIL 55<br />
210,688, 165. 33<br />
82, 607, 133 49<br />
93, 969, 241.32<br />
- 509, 905.85<br />
—7, 211, 083.87<br />
1,979809.68<br />
2,117, 228. 40<br />
449,210, 786.69 —20, 711,951.84<br />
76,179, 356.09<br />
311, 379, 682.00<br />
229, 530, 630.85<br />
19, 329 552 99<br />
251,388, 581.94<br />
337, 039, 889.92<br />
9, 461, 317. 44<br />
385, 843, 793.10<br />
44 856 669.14<br />
27, 789, 911. 84<br />
3,805,117. 85<br />
21, 087, 539.19<br />
21, 037. 86<br />
17, 641,080. 53<br />
814, 544 87<br />
17, 459, 774.67<br />
11,007. 99<br />
272, 711.83<br />
4, 927, 522.33<br />
36, 124, 530. 41<br />
31, 009, 713. 74<br />
551, 507.99<br />
5, 065, 533. 88<br />
19, 826, 755.87<br />
380, 214.50<br />
743, 093.98<br />
—4,670, 478.08<br />
I, 290, 719.09<br />
—280, 559.16<br />
1, 816, 593.54<br />
1, 445. 91<br />
7, 734, 651.19<br />
—74, 097.77<br />
—8, 294, 544.91<br />
1, 848. 28<br />
—123, 567.52<br />
1, 752, 792, 194. 40 97, 080,695. 07<br />
8, 381, 521, 105. 65 70, 511, 695.88<br />
40, 463, 124 016 61 —1, 401, 417, 278.79
120<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
1916<br />
1917<br />
1918<br />
1919<br />
1920<br />
1921<br />
1922<br />
1923<br />
1924<br />
1925<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1998<br />
- -<br />
S FOR CREDIT TO TRUST ACCOUNTS (INCLUDED IN TABLE 5)<br />
Source of revenue 1948 1940<br />
Distilled spirits (domestic)<br />
Distilled spirits rectification tax<br />
Wines (domestic)<br />
Manufactured tobacco<br />
Coconut oil<br />
Total trust fund collections<br />
TABLE 6.-Summary<br />
Individual<br />
income taxes<br />
387,993, 595<br />
180,108.340<br />
845,428,352<br />
879, 124,407<br />
911,939,911<br />
882,727,114<br />
1,095, 541, 172<br />
1,148,844,764<br />
833,697, 798 422, 190, 582<br />
352, 573,620<br />
919, 509,988<br />
627,112, 508<br />
674,416,074<br />
1,091, 790,798<br />
1,286,311,882<br />
1,028,833,796<br />
982,017,376<br />
1, 417,655,127<br />
2,282,800,390<br />
6,629,931,989<br />
18, 261,005,411<br />
19,034,313,374<br />
18,799, 536, 165<br />
19, 343,297,276<br />
20,997, 780, 699<br />
18,051,821,917<br />
Income and profits taxes<br />
Corporation<br />
income and<br />
profits taxes 5<br />
358,993, 658 207,274,004<br />
916,232,697<br />
1,094,979,734<br />
1,308,012, 533<br />
1, 291, 845,989<br />
1,235, 733, 256<br />
1,263,914,486<br />
1,026,392,699<br />
620,566,115<br />
394, 217,784<br />
400,196,487<br />
578, 678,359<br />
763,031, 520<br />
1,088, 101,089<br />
1,342,717,850<br />
1,358,280,509<br />
1,147,591,931<br />
2,053,961,804<br />
4,744,083,154<br />
9,668,956,103<br />
14,766,796,477<br />
16, 027,212,828<br />
12,553,601,987<br />
9,676,468,680<br />
10,174,409,834<br />
11,5148,669,239<br />
$6, 477. 02<br />
.72<br />
28 78<br />
Total income<br />
and profits<br />
taxes<br />
3129,937,253<br />
387,382,344<br />
2,852,324,868<br />
2, 600, 783. MG<br />
3,956,936,004<br />
3,228, 137,679<br />
2,088,918,966<br />
1,691,089, 535<br />
1,841,759,317<br />
1,761,659,049<br />
1,974,104,141<br />
2,219,952,444<br />
2,174,673,103<br />
2,331, 274,428<br />
2,410,259,230<br />
1,860,040, 497<br />
1,068,750,697<br />
746,791, 409<br />
819,655,955<br />
1,105,790, 865<br />
1,427,447, 594<br />
2,179, 841,835<br />
2,629,029,732<br />
2, 185,114, 305<br />
2,129,809,307<br />
3,471, 123, 930<br />
8,066,883,544<br />
16, 298,888,092<br />
33,027,801, 888<br />
36,061,526,'200<br />
31, 268, 138, 152<br />
29,019, 765,956<br />
31,172,190, 533<br />
23,005,491,151<br />
85, 782.94<br />
2.38<br />
Employment<br />
taxes<br />
UR 279<br />
285,745 ,308<br />
792,660,228<br />
740,428,865<br />
833, 620,976<br />
925,868,460<br />
1,185,361,844<br />
1, 498,705,034<br />
1,738,372,436<br />
1,779,177,412<br />
1, 700, 827, 675<br />
2,024,364,816<br />
2, 181,342, 353<br />
2,978, 112, 762<br />
Increase or<br />
decrease (-)<br />
-$694.08<br />
-. 72<br />
-24.40<br />
6, 509.52 5, 785.32 -719,20<br />
of internal revenue receipts by principal sources, fiscal<br />
years<br />
1918 through <strong>1949</strong><br />
Estate and<br />
gift taxes<br />
86,076, 575<br />
47,452,880<br />
82,029,983<br />
103,635,563<br />
154,043,260<br />
139,418,848<br />
128, 705,207<br />
102,966, 762<br />
108,939,896<br />
119,216,375<br />
100,339.862<br />
60, 087, 234<br />
61, 897, 141<br />
64,789, 625<br />
48,078,327<br />
47,422,313<br />
34,309, 724<br />
113, 138, 364<br />
212,111,959<br />
378,839, 515<br />
305, 547, 766<br />
416, 874, C85<br />
360, 115,210<br />
360,071, 167<br />
407,057, 747<br />
432, 540, MS<br />
447,495,678<br />
511, 210, 337<br />
643,055,077<br />
676,332, 302<br />
779, 291,074<br />
899, 345,944<br />
796,537,914<br />
Separate figures on corporation and individual income and excess profits tax collections not available<br />
for the years 1918 to 1924.<br />
Includes munitions manufacturers' tax, excess profits on Army and Navy contracts.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
121<br />
TABLE 6.-Summary<br />
of internal revenue receipts by principal sources, fiscal years<br />
1918 through <strong>1949</strong>-Continued<br />
RAMI E§R§M§ Rggiargg iRRUNI<br />
Alcohol taxes<br />
3297,453,544<br />
284,008, 513<br />
443, 839, 59.6<br />
983,050,854<br />
139,871,160<br />
82, 823,929<br />
45, 609,436<br />
30,358,086<br />
27, 585, 775<br />
08<br />
25,904<br />
26,452,020<br />
21,195, 552<br />
15,307, 796<br />
12, 776, 728<br />
11, 805, 268<br />
10,432,064<br />
8,703, 63<br />
43,174,3 9 17<br />
258,911,333<br />
411,021,773<br />
505, 964,037<br />
594,215,086<br />
567, 978, 602<br />
587, 799, 701<br />
624, 253,156<br />
820,056,178<br />
1,048, 516, 707<br />
1, 423, 646,456<br />
1,18, 775, 156<br />
2,3 6 09,865, 790<br />
2, 526, 164,686<br />
2,474, 762,398<br />
2, 255,326,754<br />
2, 210, 607.158<br />
Tobacco taxes Mas"fasfurefsi 3 excise taxes All other taxes<br />
revenue<br />
Total infernal<br />
receipts<br />
$88,063, 99 $9, 218, 979<br />
103,201, 5 92 8<br />
$48,040, 564<br />
775,078 27, 949, 538<br />
156,188,660 36,636,607 162, 513,263<br />
206,003, 092 79, 400,286<br />
295,809,355<br />
398,881,981<br />
267, 968, 579<br />
255,219,385<br />
693, 359,601<br />
229,397,837 695,935,477<br />
270, 759, 384 179,361,288<br />
309,016,493<br />
980,383, 664<br />
185,117,058 279,459,849<br />
,638,9311921 , 7261 345 325, 247, 21<br />
297, 308, 011 818<br />
140,877 , 12 201, 512<br />
370,686,439<br />
,<br />
150, 220,488 195,34R 420<br />
376,170, 205 68,850,109 81,179,988<br />
398,450,041 61, 951,694<br />
939, 444, 593<br />
92,165, 670<br />
5, 723, 791<br />
450,339,061<br />
92,937, 744<br />
2, 676, 281 100,408, 249<br />
444,276, 503 149,744 85,251,819<br />
398, 678, 619 96,195 96, 171, 256<br />
902, 739, 059 243,600,368<br />
425,168,897<br />
149, 224,352<br />
385,291, 219 670,073,932<br />
459,178, 625 342, 144, 686 769,187,665<br />
E01, 165, 728 382, 716,142<br />
552, 254,145<br />
324,527, 086<br />
449,853,630 305, 707, 545<br />
568,181, 968 916, 753, 516 317, 287,205<br />
680,159,208 396,891, 003<br />
608, 518, 449<br />
330,466,663<br />
447,087, 632 337, 391, 685<br />
698,076,891 617, 373,372 430, 583, 800<br />
780, 982, 218 771, 902, 269<br />
923,857, 284<br />
821,681,660<br />
504, 746, 414 1,274,047, 519<br />
988,933, 237 603,461, 802 1,<br />
932, 194,822<br />
733, 655,377<br />
782, 510, 840 2,<br />
1,165, 519, 283<br />
292, 107,635<br />
922,670, 741 2,421,994,159<br />
1,237,768,302 1,925, 260, 662 2, 147, 133, 634<br />
1, 303, 281, 153 1,640, 234,053<br />
1.321_874<br />
2, 296, 823, 007<br />
770 1 771 100 nen n .. no<br />
$512,728,288<br />
809,393, 840<br />
3, 698, 9M, 821<br />
3, 860,160,079<br />
5,407, 580, 252<br />
4,595,357,062<br />
3,197,451,083<br />
2, 621, 795,228<br />
2, 798,179, 257<br />
2, 584,190,268<br />
2,835,990,892<br />
2,865, 883,130<br />
2, 790, 535, 638<br />
2, 939, 054,375<br />
3,040,196, 733<br />
2, 428, 228, 754<br />
1, 657, 729, 043<br />
1, 619,839, 224<br />
2,672,239,195<br />
3,299,435, 572<br />
3, 520,208,381<br />
4,653,195,315<br />
5,658, 763, 319<br />
5, 181, 573, 953<br />
5,340,452,347<br />
7,370,108,378<br />
13,047, 868, 618<br />
22,371,386,997<br />
40,121, 760,233<br />
43, 800,387, 576<br />
40, 672,096,998<br />
39, 108, 385,742<br />
41, 864, 642, 295<br />
5 ' ' ' ,, , 019<br />
For 1916 through 1932 Includes taxes on sales under Act of Oct. 22, 1914 manufacturers', consumers', and<br />
dealers' excise taxes under the war revenue and subsequent acts (creep soft drink taxe ), and all taxes<br />
paid cheese. by manufacturers of and dealers in adulterated and process or renovated butter, mixed dour, and filled<br />
except soft For drinks. 1933 and subsequent years includes manufacturers' excise taxes (Act of 1932, as amended)<br />
TABLE 7.-Total internal revenue collections . years earsended „„, .,, ., °la<br />
Year Amount Year Amount I Year Amount<br />
1863 1<br />
1864 $91,003,192. 93<br />
116, 965, 678.28<br />
1893<br />
1809<br />
$161,001,989. 67<br />
197, 168, 449.70 $2,621, 795, 257.06<br />
1885<br />
1866_----____<br />
210,865, 864. 53 1895 143, 246,077. 75 2, 798, 179, 257.06<br />
1867<br />
310, 120,448.13 1896 196, 830, 616. 66 2,534, 140, 268. 29<br />
1868 265,064, 938.43 1897<br />
190,379, 925. 59 1898_<br />
198, 619, 593. 47 2, 835, 999, 892. 19<br />
1869 170,8613,819. 36 2, 885, 653, 129. 91<br />
1870 159, 121, 128. 86 1899 273,989,573. 44 2, 790, 65,537. 3 68<br />
189.302,828 39 1900 295, 318, 107. 2, 939,054,375. 43<br />
1871 57<br />
1872,<br />
143, 198,322.10 1901 306871 869 42 3,040,,2195,733. 17<br />
130,890,096. 90 1902<br />
, , .<br />
1873<br />
2, 928<br />
113, 504,012. 80 1903<br />
271,887,990. 25 1,567,78, 2 044.62<br />
29,042. 69<br />
1874 230, 740, 925. 22 1, 619, 819, MA. 30<br />
1875<br />
102,191,016.98 1909 232, 903, 781. 06 2,672,239, 194. 52<br />
1876<br />
110,071,515.00 1905 M4, 187,976.37 3, 299,935,672.18<br />
1877<br />
116, 768,096. 22 1906<br />
1878<br />
118,549,230. M<br />
110, 654, 183. 37<br />
1907<br />
249,102, 738300<br />
190<br />
289, 669, 022. 050.09 85 3,68 0,208,381.09<br />
261,686,<br />
4,683, 195,315. 28<br />
1879 ___ _ 3 113, 449, 621.38 1009 246, 212, 719. 22 5, 658, 765,314. 33<br />
1880 123,981, 916 10 1910 289,957,220. 16 5,181,573,952. 58<br />
1881<br />
1882<br />
135, 229, 912,30<br />
148,523, 273. 72<br />
1911____.___.<br />
1912 322, 526, 299. 73 5,390<br />
321, 815, 894.69<br />
7,370, ,952,34 986.78<br />
1<br />
1883<br />
, 377. 66<br />
149, 653,349. 86 1913 344,424, 453.86 1<br />
1884<br />
3,047, 868,517. 72<br />
1885 121, 590,039.83 1914 380,008, 893. 96 22,371, 386,996. 55<br />
112,421, 121.07 1915 415,881,023.88 121,<br />
1888 881,023.86 43, 800,3760, 232. 77<br />
1887<br />
116, 902, 869.44 1916<br />
118,837.301. 06 1917<br />
, , .<br />
8<br />
809,393,690. 49 40,<br />
7,1575. 90<br />
1888 129,328, 475.32 1918 3,698, 955, 820.93 39,10<br />
1889<br />
,386,741.0 483<br />
1890<br />
130,891,439. 20<br />
142, 594, 696. 67<br />
1919<br />
1920<br />
3, 850, 150,078.88 41, 864, 542, 295.<br />
1891 5,907, 680,261. 81<br />
40, 963, 125,018. 61<br />
1892<br />
148, 035, 416. 97 1921<br />
„ 544. 35 1922 9,595, 357,061.95<br />
1 Period of in manes,. 4....... 42.-. . ..... 4<br />
3, 197,451, 083. 00<br />
379, 403, 228, 105. 91<br />
Operation, to June 30, 1883.<br />
„<br />
PAPPAPY151101HRRAIMI<br />
512 713 287 77 672,096,997.<br />
which the internal revenue laws went into pr flea/<br />
8 88
122 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 8.-<strong>Internal</strong> revenue tax on manufactured products from Puerto Rico,<br />
fiscal years 1948 and <strong>1949</strong>, by objects of taxation<br />
Distilled spirits, excise tax<br />
Distilled spirits, floor tax<br />
Distilled spirits, rectification tax<br />
Wines<br />
Fermented malt liquors<br />
Cigars, large:<br />
Class A<br />
Class B<br />
Class C<br />
Class D<br />
Class E<br />
Class F<br />
Class G<br />
Cigarett es, large<br />
Cigarettes, small<br />
Total<br />
Articles taxed 1948 <strong>1949</strong><br />
$2, 852 198. 54<br />
102, 716.00<br />
2.75<br />
142.95<br />
6, 932. 10<br />
1,432. 20<br />
14, 375. 75<br />
2, 607.93<br />
36.00<br />
598. 57<br />
$6,678, 576.00<br />
215,301.34<br />
7.75<br />
436.50<br />
16,084. 12<br />
WO. 55<br />
24, 816.30<br />
2, 741.25<br />
42.00<br />
70.98<br />
607.80<br />
Increase or<br />
decrease (-)<br />
$3, 822 377. 48<br />
112, 585. 34<br />
5.00<br />
293.65<br />
9, 152. 02<br />
-1,231.65<br />
10, 440.55<br />
133.32<br />
6.00<br />
70.98<br />
-90.77<br />
2,982,042. 79 8, 938, 784. 69 3,996, 741.80<br />
Novx.--Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited at San Juan to<br />
other collection statements<br />
the credit of the treasurer of Puerto Rico and consequently are not shown in<br />
herein except that liquor and tobacco taxes amounting to $6,504.52 in 1948 and $5,75.32 8 in <strong>1949</strong> were collected<br />
at the ports of entry and were covered into the Treasury of the United States to the credit of the treasurer<br />
of Puerto Rico, under the act of Mar. 2, 1917 (sec. 3360, <strong>Internal</strong> <strong>Revenue</strong> Code).<br />
INCOME TAX AUDIT<br />
TABLE 9.-Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years<br />
[Excludes additional assessments resulting from collectors' investigations]<br />
Tax year<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1035<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
TotaL<br />
EGULAR AND JEOPARDY ASSESSMENTS<br />
Number<br />
of<br />
returns<br />
43<br />
5<br />
7<br />
16<br />
19<br />
22<br />
22<br />
23<br />
46<br />
63<br />
73<br />
159<br />
181<br />
244<br />
357<br />
1,004<br />
2,967<br />
4,369<br />
16,399<br />
36,321<br />
113, 739<br />
99,100<br />
28,079<br />
484<br />
3<br />
Tax Interest Penalty Total<br />
$170,310<br />
1,537<br />
2,450<br />
11, 995<br />
3, 730, 975<br />
111,163<br />
66,530<br />
38,917<br />
86,168<br />
59,772<br />
75,149<br />
6,803,396<br />
677, 612<br />
607,895<br />
1, 213, 603<br />
5,438,372<br />
16,257, 769<br />
44,030, 739<br />
98,387,359<br />
132,692, 418<br />
199, 179, 189<br />
137, 148, 578<br />
43,122, 353<br />
1, 019, 654<br />
487<br />
$244, 632<br />
1,472<br />
3,014<br />
14, 175<br />
2, 924, 898<br />
83,508<br />
45,789<br />
30,291<br />
86,376<br />
47,429<br />
65,185<br />
4, 694, 157<br />
429,120<br />
340,821<br />
519, 979<br />
2,341,474<br />
4,939,996<br />
10, 685, 602<br />
22, 020,088<br />
24, 406, 651<br />
30,041, 075<br />
14, 824,928<br />
2,646,040<br />
24,300<br />
39<br />
$48, 818<br />
269<br />
1,200<br />
2,387<br />
2,754,782<br />
75,366<br />
48,619<br />
23,423<br />
21,311<br />
18,060<br />
32,067<br />
2, 814, 119<br />
93,955<br />
94,056<br />
120, 659<br />
291,745<br />
731,031<br />
2, 238, 155<br />
5,646,839<br />
7,633, 339<br />
7,632, 663<br />
3,836,634<br />
1,349, 841<br />
18,095<br />
$463, 760<br />
3,278<br />
6,664<br />
28,557<br />
9, 410, 655<br />
270,037<br />
160.938<br />
92,631<br />
173,854<br />
125,261<br />
162,401<br />
13, 261,672<br />
1, 200, 687<br />
1,042,772<br />
1, 854, 241<br />
8, 071, 591<br />
21, 928, 796<br />
56, 954,496<br />
126, 054, 296<br />
164, 732, 408<br />
238,852,927<br />
155, 810, LW<br />
47,118, 234<br />
1,062, 049<br />
526<br />
302, 744 689, 934,390 121,381,023 35, 527, 433 846, 842,861<br />
(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS-Continu<br />
Tax year<br />
Number<br />
of<br />
returns<br />
Tax Interest Penalty Total<br />
Excess profits tax:<br />
1940<br />
$2, 138,373<br />
1941<br />
$901,598 $24,622 63,069,593<br />
8, 319, 488<br />
1942<br />
3, 643, 723 179,131 12,142,342<br />
64, 095, 136<br />
1943<br />
20,069, 005 1,395,976 85,560,117<br />
113, 748, 750<br />
1944<br />
28, 423, 545 2, 528,314 144, 698, 609<br />
119, 798, 518<br />
1945<br />
23,879, 915 2, 013, 089 145, 691, 502<br />
142, 226, 996 21, 769,894<br />
1946<br />
1, 401, 721 165,398, 611<br />
4, 276, 204 524,401 324,488 5, 125, 093<br />
F4ORY g3<br />
...7 c.i-e ..4-.c‹<br />
Total 30,827 454,603, 465 99, 212, 081 7, 865,321 561,680,867<br />
Grand total 333, 571 1,144, 537,855 220, 693,119 43,392, 754 1, 408, 523, 728<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1929 1925<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1037<br />
1938<br />
1939<br />
1940<br />
1941<br />
1912<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
1999<br />
Total<br />
areas profits tax:<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
Total<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 123<br />
TABLE 9.-Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years-Continued<br />
(8) TOTAL REGULAR ASSESSMENTS<br />
wm w2 A vra 8 Tn iii§OR REIgn "<br />
a4!:ggg<br />
$170,310<br />
1,537<br />
2, 450<br />
11, 995<br />
136,873<br />
16, 120<br />
7,487<br />
9,357<br />
60,341<br />
53,697<br />
59,248<br />
6, 717, 746<br />
633,382<br />
576,857<br />
1, 191, 417<br />
5,383,334<br />
16, 058, 293<br />
41,447, 652<br />
94,841, 84, 6888<br />
128, 7<br />
189, 603, 999<br />
132, 085,984<br />
38, 382,148<br />
879, 192<br />
386<br />
$244, 632<br />
1,472<br />
3, 014<br />
14, 175<br />
199,168<br />
15, 809<br />
7,275<br />
8, 249<br />
45 916<br />
42, , 359<br />
42,912<br />
4, 583, 667<br />
400,859<br />
322, 910<br />
508,476<br />
2, 315, 812<br />
4, 859, 559<br />
9,852,025<br />
21, 053,439<br />
23, 560, 462<br />
28, 424, 745<br />
14, 282,401<br />
2, 423, 974<br />
22, 833<br />
39<br />
$48, 818<br />
269<br />
1, 200<br />
2,387<br />
5E206<br />
4, 084<br />
4,337<br />
4, 586<br />
6, 193<br />
13, 970<br />
21, 512<br />
2, 783,113<br />
70, 881<br />
78,745<br />
103,421<br />
270,169<br />
843,359<br />
1,858, 862<br />
4, 895, 736<br />
6, 295, 819<br />
5, 981, 092<br />
2, 791, 897<br />
807, 031<br />
13, 213<br />
$463, 760<br />
8,278<br />
6, 669<br />
28, 567<br />
345, 247<br />
36, 013<br />
19,099<br />
22, 192<br />
112 450<br />
110. , 026<br />
123,672<br />
13, 086 526<br />
1, 105, 122<br />
978, 512<br />
1, 803,314<br />
7, 969, 315<br />
21, 561, 211<br />
53,158, 630<br />
120, 833, 778<br />
158, 597, 719<br />
221, 902, 786<br />
149, 180, 282<br />
41, 613, 153<br />
915, 238<br />
425<br />
301, 471 656, 015, 795 113, 188, 182 26, 739, 900 795, 941, 877<br />
130<br />
637<br />
1, 816<br />
3,837<br />
6,882<br />
14,852<br />
2,447<br />
2,108, 813<br />
7, 942,605<br />
58, 739, 590<br />
108, 245, 411<br />
114, 238,353<br />
126,370, 730<br />
3, 851, 881<br />
887,507<br />
3, 491,409<br />
18,417, 920<br />
26,389, 281<br />
22, 617,881<br />
19,040,125<br />
474,319<br />
14,992<br />
55, 613<br />
801,260<br />
1,877,377<br />
1, 783, 791<br />
860, 515<br />
21,892<br />
3,011,312<br />
11, 489, 627<br />
77, 958, 710<br />
134, 292, 069<br />
138,840,026<br />
146, 271, 370<br />
4,348,092<br />
30,821 419,497,383 91, 298, 442 5, 215, 380 516,011, 205<br />
Grand total 332, 092 1,075, 513,178 204, 984, 624 31, 955, 280 1, 311,953,082
124<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 9.-Additional income and profits tax<br />
m assessmentsmade b Income Tax<br />
the<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years- Continued<br />
ASSESSMENTS ON AGREEMENT WITHOUT 99DAY LETTER<br />
(e)<br />
Tax year<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1993<br />
1944<br />
1946<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
Total<br />
Number<br />
of<br />
returns<br />
2 1 $132,598 3209,333 $33,583 $375, 614<br />
1<br />
1<br />
1<br />
2<br />
4<br />
16<br />
18<br />
23<br />
28<br />
118<br />
252<br />
277<br />
1,311<br />
2, 345<br />
3,001<br />
918<br />
115<br />
19<br />
as<br />
277<br />
165<br />
875<br />
7,722<br />
3,356<br />
7,183<br />
17,251<br />
9,163<br />
156,139<br />
1,016, 740<br />
1,029,071<br />
7,096, 249<br />
10, 338, 162<br />
9, 101,651<br />
2,909, 647<br />
264,666<br />
2,779<br />
21<br />
46<br />
268<br />
140<br />
363<br />
4 961<br />
1, 631<br />
3,232<br />
7, 248<br />
4,231<br />
56,237<br />
383,000<br />
320,783<br />
1,941,626<br />
2,253,688<br />
1,553, 978<br />
332,705<br />
15,945<br />
82<br />
Tax I Interest Penalty Total<br />
Income and declared value excessk<br />
profits tax:<br />
39 $23, 782 332,030 $15,139 2970,951<br />
1925 and prior<br />
4 1, 219 1, 048 so 2, 297<br />
1926<br />
6 2,330 2,861 1, 110 6,301<br />
1927<br />
13 11, 072 13, 089 1,881 26, 043<br />
1928<br />
15 38, 720 44,087 8,321 01,128<br />
1929<br />
371<br />
17 13, 547 13,107 2,717 29,<br />
1930<br />
18 5,008 4,823 2,292 12, 123<br />
1931<br />
18 8 589 7, 524 4, 103<br />
1932<br />
39 N, , 14 216<br />
457 43,409 4,143 105,009<br />
1933<br />
54 46,396 36,053 9,953 91,402<br />
1934<br />
$o 33, 798 23, 520 10, 669 67, 977<br />
1936<br />
118 142,346 90,296 30,877 263,469<br />
1936<br />
127 347,371 217,011 33,522 597,904<br />
1937<br />
173 299,947 L6 6:338<br />
142 46,037 512<br />
1938<br />
853 , 126<br />
, 922<br />
524,880<br />
82, 704<br />
260<br />
1939<br />
750 4, 392,179 1,930,464 218,579 6, 541, 222<br />
1940<br />
2, 352 12, 796,668 3,640,343 505, 152 16, 942,183<br />
11441<br />
3,742 38,209,954 8,814 356 1,441,456 48, 467, 765<br />
1942<br />
13,894 80, 569, 933 17, 101, 711 3, 483,106 31.2: M740<br />
1943<br />
31,721 113,968,961 20,319,754 6,125,429<br />
1044<br />
109,938 178, 747,198 26. 591, 493 4,904,817 210, 243, 508<br />
1945<br />
97, 815 128, 827,901 13,905,892 2, 563, 917 145,297, 710<br />
1996<br />
1947<br />
27,801 37,969, 913 2,399, 915 802, 986 41, 172, 794<br />
912, 279<br />
447 876, 413 22, 77319 13, 096<br />
1948<br />
425<br />
2 386<br />
<strong>1949</strong><br />
Total<br />
289,422 597,914,968 95,670,026 19, 31% 104 712,897,098<br />
Excess profits tax: 13, 464 2,429,941<br />
1940 93 1,685,496 730,981<br />
485 5,736, 592 7,643,694 45,569 8,425,856<br />
1941<br />
1,645 52, 827,859 16,621, 561 697,362 70, 146, 782<br />
1942<br />
3,408 97,460,497 24,042, 982 1, 332, 305<br />
1943<br />
6,528 110,064,839 21, 645, 836 1, 520, 292122, 834 ,017<br />
784<br />
133,231<br />
1944<br />
144, 1, 26 515, 1,16<br />
1945<br />
1946<br />
11, "1295 1211'108169 Thig1,1176 72,E1<br />
29,033 393,995,928 84, 502, 377 4, 348,193 482,844 498<br />
Total<br />
Grand total 318,455 991,910, 896 180, 172,403 23, 680, 297 1,195, 743,696<br />
(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-Da<br />
LETTER<br />
14<br />
34<br />
208<br />
116<br />
350<br />
1,968<br />
664<br />
1,362<br />
4 442<br />
3, 113<br />
9,495<br />
70, 438<br />
213,924<br />
844, 586<br />
983,657<br />
978, 390<br />
210, 234<br />
3,035<br />
118<br />
8,439 I 32,093, 723 I 7,089,498<br />
I<br />
3, 360, 731<br />
54<br />
125<br />
753<br />
411<br />
1, 588<br />
15,851<br />
5,651<br />
11,777<br />
29,941<br />
16,497<br />
220, 871<br />
1,470, 178<br />
1,563, 778<br />
9,882,436<br />
13,575, 507<br />
11, 634,019<br />
3,452, 586<br />
283,636<br />
R 959<br />
47, 513,952<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 125<br />
TABLE 9.-Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years-Continued<br />
(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY<br />
LETTER-Continued<br />
Tax year<br />
Number<br />
of<br />
returns<br />
Tax Interest Penalty Total<br />
Excessiprofits tax:<br />
1940 $55,007 $26,986 $844 $87,677<br />
1941 441,323 154,567 4, 291 600, 181<br />
1942 1, 989,198 582, 585 63,301 2,635,082<br />
1943 4, 266, 556 1,199, 585 280,995 5,697, 136<br />
<strong>1949</strong> 2, 578,876 801, 980 251,355 3, 432, 211<br />
1945 3,460, 641 696,634 140, 957 4,188, 232<br />
1948 54, 971 7,376 1, 974 64, 321<br />
Total 849 12,838, 570 3, 119,713 743,557 16, 699,840<br />
Grand total 9,288 44, 930, 293 10, *9, 211 4, 104, 2138 59, 2A3, 792<br />
(e) ASSESSMENTS<br />
BASED UPON STIPULATION BEFORE THE TAX COURT<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior $13, 930 $3, 269 $96 $17, 293<br />
1926 318 424 239 981<br />
1927 120 163 90 363<br />
1928 923 1, 086 505 2, 514<br />
1929 1,363 1,522 755 3,640<br />
1930 2, 554 2, 681 1, 353 6, 588<br />
1931 2,434 2,406 2, 011 6, 851<br />
1932 491 457 275 I, 223<br />
1933 2,729 2, 367 1,934 7,030<br />
1934 7,426 4 943 3,667 17,036<br />
1935 10,851 8,066 5,446 24,363<br />
1938<br />
5,341, 874 4, 328, 077 2,671, 931 12, 341, 182<br />
1937 85, 776 53, 934 5, 836 144 596<br />
1938 107,233 58, 091 20, 359 185, 893<br />
1939 119,516 60, 226 10, 188 189,930<br />
1940 Nth 080 123, 657 29,527 453, 264<br />
1941 1, 290, 230 505,390 38,619 1,834,239<br />
1942 1, 292, 246 400,684 111.690 1, 804, 620<br />
1943 5, 538, 164 1, 497,133 533, 100 7, 418, 397<br />
1944 3,164, 657 694, 317 167, 405 4, 026, 379<br />
1945 1, 359, 310 222, 639 86, 330 1, 668, 279<br />
1946 338,558 42,703 10,168 391,429<br />
1947 147,579 8, 114 1,030 156, 723<br />
1948<br />
<strong>1949</strong><br />
CI<br />
Total 2, 566 18, 978,162 8, 023, 339 3, 702, 059 30, 703, 555<br />
Excess profits tax:<br />
1940 309,474 101,985 784 411,743<br />
1941 1, 045 745 395, 965 4 753 1,444 563<br />
1942 1, 635,186 541, 203 30, 483 2, 206, 872<br />
1943 3, 225, 669 859, 896 50,126 4,135, 686<br />
1944 1, 213, 929 279, 451 10,140 1, 403, 015<br />
1945 435,188 82, 257 275 517, 720<br />
1946 18,821 3, 467 22,238<br />
'2r-IrAg"<br />
Total 541 7, 883, 502 2, 268, VA 97, 561 10, 243,887<br />
Grand total 3,107 26, 861, 669 10, 286,163 3, 799,615 40, 947, 442
126<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 9.-Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years-Continued<br />
MADE AFTER DECISION BY THE TAX COURT<br />
(fl --<br />
Tax year<br />
Income and declared value excessfits<br />
tax: pr<br />
926 and prior<br />
926<br />
927<br />
928<br />
929<br />
930<br />
931<br />
932<br />
933<br />
934<br />
935<br />
936<br />
937<br />
938<br />
939<br />
40<br />
941<br />
942<br />
944<br />
944<br />
945<br />
48<br />
947<br />
998<br />
949<br />
Total<br />
Excess profits tax:<br />
1940<br />
1941<br />
1942<br />
1993<br />
1944<br />
1945<br />
1946<br />
Total<br />
Grand total<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1985<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1948<br />
1947<br />
1948<br />
<strong>1949</strong><br />
Total<br />
Number<br />
of<br />
returns<br />
1<br />
1<br />
8<br />
10<br />
15<br />
29<br />
59<br />
121<br />
78<br />
311<br />
280<br />
112<br />
19<br />
Tax Interest Penalty Total<br />
$96,790<br />
6, 877<br />
230,369<br />
193,052<br />
152,426<br />
537,868<br />
534,936<br />
954, 655<br />
918, 381<br />
1, 830, 2132<br />
1, 269, 658<br />
295,790<br />
9,878<br />
$103,559<br />
5,365<br />
163,713<br />
126,682<br />
91,429<br />
197,681<br />
.206, 954<br />
330,828<br />
314, 202<br />
512,960<br />
292, 703<br />
56,035<br />
1,101<br />
$50,130<br />
3, 439<br />
00,141<br />
30,161<br />
6,907<br />
7,416<br />
12,568<br />
29, 150<br />
91, 793<br />
34,945<br />
19, 228<br />
11,555<br />
7, 578<br />
$250,479<br />
11 681<br />
454,223<br />
349,895<br />
250,762<br />
742,965<br />
753,958<br />
1,314, 631<br />
1, 322.376<br />
2,378,176<br />
1, 581, 589<br />
363,980<br />
18, 557<br />
1, 044 7, 028, 942 2, 403,319 365, 011 9,797, 272<br />
—co= .^ 8R .<br />
58, 836<br />
718, 945<br />
2, 287, 399<br />
1, 292, 694<br />
381,164<br />
42, 395<br />
28, 055<br />
298, 083<br />
672, 571<br />
316,818<br />
90,619<br />
7,387<br />
60<br />
10,054<br />
13,951<br />
2,004<br />
86, 951<br />
1, 017, 028<br />
2, 989, 974<br />
1, 623, 963<br />
473,782<br />
49,782<br />
198 4, 781, 383 1, 413, 528 26, 089 8, 220, 980<br />
1, 242 11, 810, 325 3,816, 847 391, 080 16, 018, 252<br />
TOTAL JEOPARDY ASSESSMENTS<br />
1<br />
1<br />
1<br />
2<br />
2<br />
2<br />
4<br />
4<br />
5<br />
8<br />
10<br />
13<br />
44<br />
81<br />
181<br />
199<br />
248<br />
259<br />
157<br />
32<br />
1<br />
$3, 594, 102<br />
95, 043<br />
59,043<br />
29,560<br />
25, 827<br />
6, 075<br />
15, 901<br />
86,651<br />
44,230<br />
31,038<br />
22,186<br />
55,038<br />
199,476<br />
2, 543,097<br />
3, 502, 756<br />
3,950,980<br />
9, 675, 240<br />
5,062, 594<br />
4,740,205<br />
140,462<br />
101<br />
$2, 776, 730<br />
67,699<br />
38, 514<br />
22,042<br />
20, 459<br />
5.070<br />
12. 273<br />
60,490<br />
28,261<br />
17.911<br />
11, 603<br />
25,662<br />
80,437<br />
838,577<br />
986,649<br />
846,189<br />
1, 616,330<br />
542, 527<br />
222,068<br />
1,467<br />
$2, 695,576<br />
71,282<br />
44, 282<br />
18,837<br />
15,118<br />
4 090<br />
10,556<br />
61,006<br />
23,074<br />
15,311<br />
17, 238<br />
21,576<br />
87,672<br />
379,293<br />
751,103<br />
1, 337, 520<br />
1.651, 571<br />
1, 044, 737<br />
542.810<br />
4,382<br />
$9, 065, 408<br />
234,024<br />
141,839<br />
70,439<br />
61, 404<br />
15, 235<br />
38.729<br />
197.147<br />
95,565<br />
64,280<br />
50, 927<br />
102,276<br />
367,585<br />
3. 795,957<br />
5. 220, 508<br />
6.134,689<br />
12. B43, 141<br />
6.649, 858<br />
5. Mb, 081<br />
148,811<br />
101<br />
1, 273 33, 918, 595 8, 194,856 8,787, 533 50,900.984<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 9.-Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years-Continued<br />
Excess profits tax:<br />
1990<br />
1941<br />
1942<br />
1943<br />
1994<br />
1945<br />
1946<br />
Total<br />
Grand total<br />
Tax year<br />
(4) TOTAL JEOPARDY ABSE .......• _ -..<br />
Number<br />
of<br />
returns<br />
5<br />
15<br />
27<br />
51<br />
60<br />
49<br />
9<br />
Tax Interest Penalty Total<br />
$29,560<br />
376,883<br />
5,365, 596<br />
5,560,135<br />
5. 560, 185<br />
15. 856, 268<br />
929,324<br />
$14,091<br />
162,314<br />
1. 651,095<br />
2 054,264<br />
1,282, 039<br />
2, 72G, 769<br />
50,082<br />
$9,630<br />
123. 518<br />
594, 776<br />
848,937<br />
541,208<br />
541,206<br />
302.698<br />
127<br />
$53,281<br />
852,715<br />
7.601, 407<br />
10. 406,540<br />
7,051, 477<br />
19.777,001<br />
777,001<br />
206 35,108, 042 7, 913, 639 2, 649, 941 45, 669,662<br />
1, 479 69, 024.677 16, 108,495 11, 437,474 98, 570,646<br />
EOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTI<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946 997<br />
1948<br />
<strong>1949</strong><br />
8<br />
17<br />
46<br />
68<br />
127<br />
152<br />
105<br />
17<br />
$519<br />
29,382<br />
499,433<br />
383,611<br />
827, 184<br />
1. 271 033<br />
1,784,086<br />
616.082<br />
70,977<br />
$319<br />
11, 497<br />
169,491<br />
83, 591<br />
1. 753<br />
218<br />
22 ,018<br />
202,153<br />
35,883<br />
1.039<br />
$3, 081<br />
26, 546<br />
46, 822<br />
178, 447<br />
288,607<br />
231, 058<br />
109,463<br />
1.323<br />
- - - - - -''<br />
$831<br />
705,, 43 9134<br />
47(<br />
513,824<br />
928, 389<br />
L 780,826<br />
2, 217,297<br />
761,428<br />
73,338<br />
Total<br />
541 5, 285.477 844, 744 895,146 7, 025,887<br />
:mass profits tax:<br />
-<br />
1940<br />
1<br />
1941<br />
178<br />
79<br />
5<br />
25<br />
1942<br />
108,127 93, 069 2, 582<br />
12<br />
1/43, 778 7<br />
1943<br />
689, 237 2211 8914 98,678<br />
25<br />
964,813<br />
1944<br />
Z 986,363 708,666<br />
28<br />
73,900 3,268,929<br />
1945<br />
3.161, 790 709, 448 36,954<br />
1948_<br />
32<br />
3, 908,192<br />
I, 525, 288 817, 297 431, 951 2, 274.536<br />
6 404, 416 47, 646 301, 781 753,823<br />
Total 109 8,375 399 2, 053. 103 895, 826 11.324, 328<br />
Grand total 650 13,860,876 2 897, 847 1, 790, 972 13, 349, 695
128<br />
REPORT OF 'COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 9.-Addiional income and profits tax assessments made by the Income Tax<br />
t<br />
Unilduring file fiscal year <strong>1949</strong>, by tax years-Continued<br />
(0 FRAUD JEOPARDY ASSESSMENTS<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
129<br />
Tax year<br />
Number<br />
of Tax Interest Penalty Total<br />
returns<br />
Income and declared value excessprofits<br />
tax:<br />
1925 and prior<br />
1926<br />
1927<br />
1928<br />
1929<br />
1930<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1948<br />
1947<br />
1948<br />
1049<br />
Total<br />
Excess profits tax:<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
Total<br />
Grand total<br />
1 $3, 594,102 $2, 775, 730 $2, 695, 578 29,065, 408<br />
1 95,093 67,899 71,282 234,024<br />
38, 514 49, 282 141, 839<br />
1 59, 043<br />
29, 560 22,042 18,837 70,439<br />
2 25,827 20, 459 15,118 81, 404<br />
6,075 5,070 4,090 15, 235<br />
2<br />
4 15,901 12,273 10, 555 38, 729<br />
4 85, 651 60, 490 51,006 197,147<br />
5 44,230 28,261 23,074 95,585<br />
7 30, 510 17, 592 15, 311 63, 422<br />
13o 22,188 11, 503 17, 238 50,927<br />
55,038 25,682 21, 576 102, 276<br />
38 083,654 68,940 84, 591 323,625<br />
64 2,083, 654 664,088 342,747 3,090,487<br />
115 3,119, 146 883,058 704,481 4, 708, 684<br />
131 3,323, 796 723,436 1,169,073 5,206,305<br />
159 8, 401, 037 1, 308,312 1, 382,984 11,162, 313<br />
107 3, 278, 508 340,374 813,879 4, 432, RR<br />
52 4, 124, 123 186,183 433,347 4, 743, 653<br />
15 69,485 428 3,560 73,473<br />
101<br />
101<br />
2 1$833,118 7, 350, 112 7,892, 387 43, 875, 617<br />
4 29,382 14,012 9,630 53,024<br />
10 288,756 109,245 120,936 498,937<br />
15 4, 666,309 1, 424,187 546, 098 8, 636, 504<br />
28 5, 016, 976 1, 345, 598 775,037 7, 137,611<br />
22 2,398,375 553,586 192,324 3, 143, 285<br />
17 14, 330, 978 2, 412, 472 109, 255 16,852, 705<br />
3 19,907 2,436 835 23,178<br />
97 26, 730, 683 5, 860, 536 I 1, 754,116 34,345,334<br />
829 55, 383, 801 13, 210,648<br />
9,646,602 78, 220.951<br />
TABLE 1 0.-Tax items appealed to the Tax COW t, fiscal year ended June $0, <strong>1949</strong><br />
Tax year<br />
Items<br />
Tax<br />
Penalty<br />
Total<br />
1930 and prior<br />
1931<br />
1932<br />
1933<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1914<br />
1945<br />
1946<br />
1947<br />
1948.<br />
Year and amount undetermined<br />
Total<br />
82<br />
18<br />
14<br />
19<br />
21<br />
26<br />
48<br />
71<br />
85<br />
81<br />
160<br />
372<br />
818<br />
1, 561<br />
1, 887<br />
2, 239<br />
979<br />
235<br />
3<br />
13<br />
8, 520<br />
$125,930<br />
16,318<br />
9, 640<br />
18,115<br />
24,869<br />
127, 721<br />
231, 231<br />
712, 659<br />
719,330<br />
443,392<br />
1,063,368<br />
5, 665, 882<br />
21, 851,912<br />
44, 826, 327<br />
36, 705,009<br />
43, 655, 262<br />
11, 718,001<br />
2,368, 638<br />
97,772<br />
170,382, 278<br />
270,718<br />
8, 479<br />
4,900<br />
11, 424<br />
12, 097<br />
78,783<br />
143,462<br />
222,371<br />
249, 218<br />
186,143<br />
329, 339<br />
897,364<br />
1, 334, 767<br />
3,752,664<br />
3,324, 500<br />
2, 533,862<br />
1, 545, 71<br />
895, 11 0 4<br />
15, 600,902<br />
$196,646<br />
24, 797<br />
14, 640<br />
29, 539<br />
36,966<br />
206, 504<br />
374,693<br />
935, 030<br />
968,546<br />
629, 535<br />
1, 392, 707<br />
6, 563, 246<br />
23,186, 679<br />
48, 578,991<br />
40,030,409<br />
46, 189, 124<br />
13, 263, 702<br />
3, 263, 752<br />
97, 771<br />
185,983, 178<br />
fk
E<br />
130<br />
A<br />
5<br />
,!,<br />
H<br />
04<br />
El g<br />
5 .<br />
4 g<br />
t 11<br />
I 0 H 44<br />
g<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
egggfggilgraiRRERR1RiAgig raa m E 5 R 5 i 5REF 1 1<br />
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e -6<br />
Sr'<br />
a<br />
Number<br />
Cigars weighing more than 3 pounds per thou.-an _ d<br />
Removed without payment of tax<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
131<br />
Ig101<br />
For personal<br />
consumption<br />
POMIOIMIUSyg<br />
Sal075<br />
se OST1 .10a<br />
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District
•<br />
o<br />
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0<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
132<br />
133<br />
EE E E<br />
et<br />
FREERREERIEEEREREEEERP11s1RFEREE<br />
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0 cc,<br />
0<br />
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0<br />
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'11.1<br />
1E<br />
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8<br />
0<br />
4 A -<br />
0<br />
qtamgripagsrigg 9<br />
0- 1_2- 0_<br />
la- 00-<br />
1 1fl'60,44g 2c1"'' 5."<br />
a<br />
Z^ 4 e a<br />
tEEERRENEREREEEEE<br />
Vgagagg4. ..la<br />
z<br />
aa<br />
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1y„ 12<br />
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99<br />
ae<br />
5EFEAREEEMEREEEElk<br />
11461611V1/51 -6str<br />
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4EUERNREREgAR5<br />
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c;sir R EN<br />
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4E5REERREE'REFTPERERR<br />
.4g6 -'4606 6r 6 1<br />
•-•<br />
§ E<br />
Et<br />
aa<br />
ge<br />
8<br />
8 8<br />
m agnagmmattcotteget owo<br />
00M00e40a a a000.00 9 0<br />
8<br />
COLF;<br />
a 4g<br />
e.<br />
Rs<br />
aa<br />
11<br />
R E<br />
16<br />
91<br />
SP<br />
ora<br />
o.<br />
Aa<br />
aE<br />
Cl<br />
S<br />
6<br />
1<br />
8<br />
Cl<br />
1<br />
z<br />
EC EE<br />
9 .6<br />
E E<br />
ge<br />
51E<br />
-744<br />
Eq g9<br />
F&<br />
O<br />
-4<br />
O ERE<br />
ae§ No<br />
O<br />
z<br />
Pcl<br />
2<br />
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0<br />
I<br />
0<br />
0<br />
t><br />
.0<br />
ti<br />
a<br />
ro<br />
Ap<br />
Ave646tgliigegitg014616W<br />
I,<br />
6RWIM<br />
E. g e to.: gi 8€i9,1 gri<br />
V<br />
4c."'9 4i eg t4IM<br />
Class CI (manufactured<br />
to retail<br />
at more than 20<br />
cents each)—tax,<br />
$20 per thousand<br />
Class F (manufactured<br />
to retail<br />
at more than 1 5<br />
cents each and<br />
not more than 20<br />
cen ts each)—tax,<br />
$la per thousand<br />
Class E (manufactured<br />
to retail<br />
at more than 8<br />
cents each and<br />
not mor e than 15<br />
cen ts each)—tax t<br />
$10 per thousand<br />
Class D (manufactured<br />
to retail<br />
at more than 6<br />
cents each and<br />
not more than 8<br />
cents each)—tax,<br />
$7 per thousand<br />
Class C (manufactured<br />
to retail<br />
at more than 4<br />
cents each and<br />
not more than 6<br />
cents each)—tax,<br />
$4 per thousand<br />
Class B (manufactured<br />
to retail<br />
at more than 2B<br />
cents each and<br />
not more than 4<br />
cents each)—tar,<br />
$3 per thousand<br />
Class A (manufactured<br />
to retail<br />
at not more than<br />
21/2 cen ts each)—<br />
tax, $2. 50 per<br />
thousand<br />
R.§ E E E E REE R REE. ERN<br />
A ''' I 6 e t "'0°S e '1,1 1661<br />
- aa ..:<br />
LE '1 i R E ER REEEE EM gtg25<br />
A<br />
F<br />
11 6 I a g cli 'la g<br />
a a a a<br />
6g 6165<br />
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ArtRge gg g-gg CURA:MrgigrigaI<br />
-; "4g g g .°.^8 gg ^Xjg 'is<br />
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't X5 at:0<br />
$<br />
U§U§§9PH§n”§ng§E§ tt,t2t1Ftt<br />
Agggg01.5°66R1616455MR g66115t1<br />
e X "<br />
.511416 EHEM.§§§§§E§M§§ MUM<br />
ME! ggga4gWat.4gg-44' 6r662<br />
Fa c. a a- a .ax- a4act<br />
4- 64<br />
g t It R E RE E EsEE<br />
A's g ti cy. 6 li<br />
, .<br />
1 6616<br />
m ',ioa .,-<br />
S ER E E ER 1 R1<br />
A haze^ee g1 4166<br />
aW<br />
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404<br />
4 711841<br />
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.B5RitAtigg bat<br />
ER40,a4AggEaapns<br />
District<br />
880947-50---10<br />
. !<br />
i .<br />
Prg:<br />
44<br />
gg '' 4<br />
6.)4<br />
.5it Z !thl<br />
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labltilirdWiliginhAlga.
classes, calendar y ear 1948, by collection<br />
134 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Class G (manufactured<br />
to retail<br />
at more than 20<br />
cents each)—tax,<br />
$20 per thousand<br />
Class F (manufactured<br />
to retail<br />
at more than 15<br />
cents each and<br />
not more than 20<br />
cents each)—tar,<br />
$15 per thousand<br />
Class E (manufactured<br />
to retail<br />
at more than 8<br />
cents each and<br />
not more than 15<br />
cents each)—tax,<br />
$10 per thousand<br />
Class D (manufactured<br />
to retail<br />
at more than 6<br />
cents each and<br />
not more than 8<br />
cents each)—tax,<br />
$7 per thousand<br />
Class C (manufactured<br />
to retail<br />
at more than 4<br />
cents each and<br />
not more than 6<br />
cents each)—tiar<br />
$4 per thousand<br />
Class B (manufactured<br />
to retail<br />
at more than 21/2<br />
cents each and<br />
not more than 4<br />
cents each)—tax,<br />
$3 per thousand<br />
EEME8MEE 8 g0n§030WM<br />
tqlgtalggEleig'n'iig<br />
-c4<br />
--. .<br />
4 c:W-4<br />
.<br />
em-N^1<br />
....<br />
.%,°. g 42<br />
-<br />
Upg<br />
t ggg<br />
i''<br />
! Mg<br />
,F.f<br />
arai<br />
§P.Mili pt<br />
.1<br />
^<br />
Rt- . . .<br />
IL-.<br />
F-3<br />
cb<br />
,0<br />
o f<br />
HgEgEgggAggggg<br />
F.Vig<br />
MI ,f<br />
Vagg griggrgigg<br />
dgi 0- sg g 2- '5 g C.<br />
:1 .7 -I<br />
§A§§AUMPUELM .AEt<br />
giit°6q 171 Ill 4-Welgli<br />
Z "<br />
- et.. R -mm --c4-<br />
5, .587, 505, 663<br />
5, 460, 106, 364<br />
77, 778, 785<br />
BO, 173, 173<br />
116, 501, 919<br />
108, 037, 798<br />
2, 955, 069, 879<br />
3, 059, 249, 675<br />
689 'co '949<br />
VIL 5149<br />
eoe root stzt<br />
151 894'8<br />
888 162 E<br />
968'841 'KIT<br />
514 '620 'ILZ<br />
0<br />
z<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 135<br />
TABLE 15.-Cigars weighing more than 8 pounds per thousand: Manufactured<br />
and removed tax-paid for domestic consumption from customs bonded manufacturing<br />
warehouses, class 6, by classes, calendar year 1948 1<br />
1948<br />
1947<br />
1948<br />
1947<br />
1948<br />
1947<br />
Year<br />
Increase<br />
Decrease<br />
Increase<br />
Decrease<br />
Increase<br />
Decrease<br />
Year<br />
Year<br />
In bust.<br />
ness<br />
Jan. 1<br />
Number of warehouses<br />
Opened<br />
6 0<br />
6 0<br />
Mannfeatured<br />
Number<br />
142, 893, 534<br />
124, 055,188<br />
18, 838, 346<br />
Closed<br />
0<br />
0<br />
In business<br />
Dec. 31<br />
6<br />
6<br />
U<br />
stemmed<br />
Pound,<br />
477, 598<br />
793,088<br />
Tobacco used I<br />
Stemmed<br />
Pound,<br />
1, 718, 794<br />
1, 735, 953<br />
Scraps<br />
Pound*<br />
75,623<br />
96,522<br />
315,490 17,159 20,899<br />
Removed tax-paid<br />
Class A Class B Class C Class D<br />
Number<br />
750<br />
94,800<br />
44, 050<br />
Number<br />
65,100<br />
26, 200<br />
38,900<br />
Removed tax-paid-Continued<br />
Class E Class F Class G Total<br />
Number<br />
35, 687,381<br />
30, 343, 117<br />
Number<br />
43.629, 500<br />
41,383, 239<br />
Number<br />
51, 350, 807<br />
46,105, 812<br />
Number<br />
0<br />
1, 800<br />
1, 800<br />
Number<br />
139, 873,835<br />
123,849,150<br />
Number<br />
9, 140, 297<br />
5, 939,182<br />
3, 281, 115<br />
Val of<br />
stamps ue used<br />
$2,102, 511. 70<br />
1, 888,068. 07<br />
5,344, 264 2,246, 261 5, 244, 905 16, 029,685 214,443,63<br />
I Compiled from monthly returns filed with Wien ors of customs by the manufacturer operating the<br />
warehouses. The above figures are not included in table 13, which shows operations of factories registered<br />
under the <strong>Internal</strong> revenue laws only. These bonded manufacturing warehouses are operated exclusively<br />
.under customs supervision.<br />
3 Average quantity of leaf tobacco used per 1,000 cigars, 20.09 pounds.<br />
District<br />
Class A (manufactured<br />
to retail<br />
at not more than<br />
21/2 cents each)—<br />
tax, $2.50 per<br />
thousand<br />
Nu mber<br />
29, 000<br />
151, 000<br />
400<br />
30, 000<br />
3, 150<br />
4, 336, 750<br />
2, 686, 550<br />
3 1, 150<br />
40, 000<br />
21, 400<br />
17,<br />
300<br />
1, 300<br />
18,<br />
25, 450
pent coaxial<br />
Number of factories<br />
REPORT OF COMMSSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
137<br />
Scraps,<br />
cuttings, and<br />
clippings<br />
913MIUDIS<br />
POURIMMUO<br />
6561 41 'Mt<br />
sseownq try<br />
Closed<br />
pouedO<br />
lg g<br />
0.<br />
A;<br />
16 g<br />
4.zr ®<br />
■<br />
16 F-1 g<br />
■<br />
2 aRiUg<br />
6 a<br />
g6g<br />
.-r<br />
.cl<br />
6<br />
g<br />
9V.-4 2<br />
6666 6<br />
ti,<br />
2E2<br />
g 6<br />
a a<br />
6 g , Fr<br />
RUHR 222<br />
666i ' g<br />
at ■<br />
pot %tee<br />
992 4041 429<br />
200 4029 4199<br />
452 'MI 4429<br />
130, 814, 772<br />
120, 427, 980<br />
Oct '882'21<br />
Hei 4L09<br />
6L 492E 401<br />
07.0000000000-00 1.. 'PO .0<br />
00000000..-400000.-.-4 .I.N 07<br />
Removed without payment of tax<br />
2121gg ■gg3611<br />
ligElgg606<br />
e<br />
g<br />
g- "gra e a<br />
.e,<br />
fg 6<br />
C4.: ■<br />
a<br />
-7<br />
2666631<br />
6506616<br />
RIV64<br />
3,2 ■<br />
ggi<br />
6 g<br />
g 1<br />
6»<br />
5 t<br />
4919 $1t'922<br />
221 4064 '809<br />
38, 677, 994, 183<br />
34, 277, 148, 072<br />
shown in table 17.<br />
In business<br />
Ian. 1, 1948<br />
n"...cl..mc,c,,N,-.......9 2 8 t-<br />
62121SKI<br />
First California<br />
Sixth California<br />
Florida<br />
Kentucky<br />
Massachusetts<br />
Michigan<br />
First Missouri<br />
Fifth New Jersey<br />
First New York<br />
Second New York<br />
Third New York<br />
Fourteenth New York<br />
North Carolina<br />
Tenth Ohio<br />
First Pennsylvania<br />
Twelfth Pennsylvania<br />
Virginia<br />
Total, 1948<br />
Total, 1947<br />
Increase<br />
Decrease<br />
Num ber<br />
5, 803, 241, 340<br />
66, 852<br />
29, 500<br />
42, 234, 200, 750<br />
69, 400<br />
35, 900<br />
261, 834, 290<br />
9, 162, 983, 930<br />
1, 182, 203, 887<br />
481, 858, 806<br />
96, 008, 270<br />
14, 529, 320<br />
216, 228, 393, 278<br />
2, 005, 787, 680<br />
308, 070<br />
109, 358, 411, 330<br />
13, 090, 274, 338<br />
4, 400, 846, 091<br />
15114291
•<br />
COMMISSIONER OF INTERNAL REVENUE<br />
138 REPORT OF<br />
weighing snore than 3 pounds per thousand: Quantity of<br />
TABLE VT-Cigarettes<br />
tobacco used, number<br />
of cigarettes manufactured and removed, calendar year 1948,<br />
by collection districts<br />
Cigarettes weighing more than<br />
Tobacco used<br />
3 pounds per thousand<br />
Manufactured<br />
Number<br />
146,500<br />
385,700<br />
60,150<br />
48,406<br />
641,250<br />
536,870<br />
104, 380<br />
Average quantity of leaf tobacco used per 1,000 large cigarettes, 5.09 pounds.<br />
Without<br />
payment<br />
of tar for<br />
export<br />
Number<br />
Removed<br />
204,500<br />
204, 50<br />
203,806<br />
Tar-paid<br />
Number<br />
146, 500<br />
408,320<br />
611,150<br />
48, 400<br />
500<br />
663,870<br />
536,590<br />
127,260<br />
Nunn-The number of factories in business is included in table 16.<br />
tobacco used in manufacturing cigars, cigarettes, and tobacco and<br />
snuff, also quantities of such articles manufactured, calendar years 1944 -481<br />
TABLE 18.-Leaf<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
Year<br />
Year<br />
District<br />
First New York<br />
Second New York<br />
Third New York<br />
North Carolina<br />
Twelfth Pennsylvania<br />
Total, 1948<br />
Total, 194 7<br />
Increase<br />
Decrease<br />
Large<br />
Cigars<br />
Pounds<br />
129, 399, 386<br />
128,011,949<br />
137, 165,884<br />
135,028,368<br />
139, 465, 561<br />
Plug<br />
Pounds<br />
61,654,569<br />
59, 703, 982<br />
51,809,873<br />
47, 305, 808<br />
45, 345,920<br />
Year<br />
Unstemmed<br />
Pounds<br />
192<br />
203<br />
179<br />
Twist<br />
574<br />
598<br />
24<br />
Small<br />
Pounds<br />
6,498,436<br />
6, 722, 913<br />
5,772,628<br />
5, 151, 735<br />
5,631,713<br />
Pounds<br />
482,602<br />
378,414<br />
372,885<br />
309,472<br />
357, 340<br />
Stemmed<br />
Pounds<br />
469<br />
1, 284<br />
1, 753<br />
1, 333<br />
Fine cut<br />
420<br />
Large<br />
Pounds<br />
273,114<br />
783,507<br />
8, 662<br />
2,785<br />
3,263<br />
Cigarettes<br />
TOBACCO AND SNUFF<br />
Pounds<br />
4,092,238<br />
3,069, 724<br />
3,755,813<br />
3,793, 349<br />
3,206,919<br />
Weighing more<br />
than 3 pounds<br />
per thousand<br />
Number<br />
5,198,679,049<br />
5, 274, 674, 590<br />
5, 617,690, 668<br />
5,487, 656, 171<br />
6, 645, 104,476<br />
Scraps,<br />
cuttings,<br />
and clippings<br />
Pounds<br />
Scrap<br />
chewing<br />
Pounds<br />
52,858,763<br />
47, 748, 343<br />
46, 117,134<br />
42, 188, 634<br />
42,083,146<br />
Cigars<br />
71<br />
190<br />
3<br />
204<br />
307<br />
43<br />
Small<br />
Pounds<br />
920, 145, 057<br />
943, 502,267<br />
1,000,929,225<br />
1,055,591,192<br />
1,099, 173,092<br />
CIGARS AND CIGARETTES<br />
Weighing not<br />
more than 3<br />
pounds per<br />
thousand<br />
Smoking<br />
Number<br />
123,339, 710<br />
98, 167, 030<br />
92, 261,850<br />
79, 689, 570<br />
89,134, 180<br />
Pounds<br />
139,861, 057<br />
168, 522,865<br />
106,414, 119<br />
104, 680,032<br />
107, 599, 262<br />
Tobacco and<br />
snuff<br />
Pounds<br />
204, 241, 196<br />
218, 499,433<br />
168, 190, 329<br />
164, 184,731<br />
161,092,053<br />
Snuff<br />
Total<br />
Pounds<br />
1,254, 541, 355<br />
1, 291, 175, 570<br />
1,306,668,985<br />
1, 355, 116, 546<br />
1,400, 091,309<br />
Total<br />
Pounds Pounds<br />
41,961,777 306,934,840<br />
43,833,974 330, 501,801<br />
39,361, 114 253, 230, 681<br />
39,163, 514 242, 283,072<br />
40,808,952 244, 680,922<br />
Weighing more<br />
than 3 pounds<br />
per thousand<br />
Cigarettes<br />
Number<br />
26,870, 442<br />
82, 415, 955<br />
1,657,900<br />
536,870<br />
641,250<br />
Weighing not<br />
more than 3<br />
pounds per<br />
thousand<br />
Number<br />
323, 583, 887,771<br />
332,164,669,733<br />
350,038,092, 948<br />
369, 682,768,875<br />
386,825,746.052<br />
The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps,<br />
etc., used in manufacturing have been converted to unstemmed equivalent at the ratio of 3 pounds stemmed,<br />
etc., to 4 pounds unstemmed.<br />
Does not include tobeceo used In bonded manufacturing warehouses.<br />
Nose.-Compiled from statements of aecoimts 'Prepared from manufacturers' inventories and monthly<br />
returns filed under the United States internal revenue laws. For cigars produced in bonded manufacturing<br />
warehouses and removed for domestic consumption, see table 15.<br />
-et-<br />
+ft. cr'<br />
O<br />
t:4<br />
0<br />
O<br />
dN<br />
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n<br />
Oa) ee. -<br />
E3<br />
101<br />
a a a<br />
.4 B1<br />
73 0"<br />
‘4 0 re<br />
l; 7d<br />
Jct.<br />
t 0 PP<br />
E. a<br />
o Z<br />
o<br />
d<br />
R . (42<br />
0 i2;11=<br />
tai 0<br />
E .4);4<br />
47<br />
0 0<br />
4 P0<br />
• 0 E,<br />
n 0<br />
• E, Er<br />
to<br />
gfr•<br />
se, ..4p4<br />
oo<br />
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m<br />
en 0<br />
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eee<br />
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la<br />
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X<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
a<br />
2<br />
0<br />
0<br />
0<br />
:g.<br />
X<br />
gg<br />
5<br />
5§. §g<br />
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ri err<br />
cit92c.`Eltz<br />
a;a2.2§ a,<br />
Si§§gif 1-1<br />
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6<br />
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re.<br />
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ijcf ci<br />
00<br />
139
140 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
a<br />
g<br />
z<br />
t.1<br />
41<br />
a<br />
I<br />
0<br />
ST<br />
gg<br />
ig<br />
MU.7,2ag<br />
c; • •-.337;<br />
FiE2S22-'<br />
sd<br />
,giElln •ag 4.... 4<br />
g g -<br />
n I I<br />
Incint4<br />
na<br />
.20.00.04 20<br />
ei tiF. P.2 2<br />
I<br />
8<br />
8<br />
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ef<br />
O<br />
0<br />
z<br />
0<br />
to<br />
z<br />
-31<br />
0<br />
O<br />
02<br />
-4<br />
o<br />
co<br />
▪ 6.<br />
U 2<br />
gin<br />
pri P4 o<br />
014<br />
0 Rd<br />
g<br />
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▪<br />
p<br />
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°<br />
0 0<br />
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in<br />
0 0<br />
E<br />
91 a<br />
O<br />
at<br />
O<br />
-4<br />
0<br />
NUMBER OF CIGAR<br />
Percent of total<br />
production<br />
Aggregate cigar production<br />
Number of manufacturers<br />
Output of cigars<br />
2561<br />
1,161<br />
(—) eseataap<br />
.10 013138.10111<br />
8361<br />
(—) esaamep<br />
10 011104111<br />
MIR<br />
061<br />
csisas,asamisgss<br />
.4 . •.4 " • .4 el r-2 4.4 zj<br />
588:e4E.3EPRAVs<br />
44,4 ',-;c1 ' •-444cif.3.4<br />
ililMikiCiRI<br />
.ngt IiglaEn1<br />
EP°.., ṅnn - el ...<br />
11 12rI 42"<br />
1<br />
ERZ151:72 .1g5P.<br />
L44464NoWgv. c:ict<br />
.far<br />
ri•<br />
E§Win-ggAE<br />
45503gangi<br />
yaiii:114 e.;<br />
..<br />
III<br />
r.E<br />
N<br />
001 0m,con<br />
AFJ.EA.E.127RRS<br />
Under 250,000<br />
250,000 to 500,000<br />
500,000 to 1,000,000<br />
1,000,000 to 2,000,000<br />
2,000,000 to 3,000,000<br />
3,000,000 to 4,000,000<br />
4,000,000 to 5,000,000<br />
5,000,000 to 7, 500,000<br />
7,500,000 to 10,000,000<br />
10,000,000 to 20,000,000<br />
20,000,000 to 40,000,000<br />
Over 40,000,000<br />
00'001<br />
00'001<br />
conflict<br />
5, 645, 104, 476<br />
L<br />
ILT Wan<br />
egg-<br />
cott<br />
ow%<br />
Total<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
141<br />
TABLE 20.-Exportation in bond of manufactured tobacco, snuff , cigars, and cigarettes,<br />
etc., year ended June 30, <strong>1949</strong>, by collection districts 1<br />
District<br />
First California<br />
First Illinois<br />
Ke Fir nt<br />
tucky<br />
M issouri<br />
Fifth New Jersey<br />
First New York<br />
Second New York<br />
Third New York<br />
Fourteenth New York<br />
North<br />
Carolina<br />
First Ohio<br />
Tenth Ohio<br />
First Pennsylvania<br />
Virginia<br />
West Virginia<br />
Total<br />
District<br />
First California<br />
Sixth California<br />
Donneeticut<br />
Florida<br />
•ndiana<br />
.ouislana<br />
ilassachusetts<br />
Pew Ham ps hire<br />
First New Jersey<br />
Nth New Jersey<br />
First New York<br />
Iecond New York<br />
hird New York<br />
'ourteenth New York<br />
torth Carolina<br />
'enth Ohio<br />
Rat Pennsylvania<br />
'welfth Pennsylvania_<br />
outh Carolina<br />
1ennessee<br />
irginia<br />
Manufactured tobaccp and snuff Cigarettes weighing not more than 3<br />
pounds per thousand 2<br />
Removed<br />
for exportation<br />
ounds<br />
10,012<br />
19,880<br />
140,815<br />
1, 681,524<br />
7, 200<br />
143<br />
275, 293<br />
79, 164<br />
135<br />
96, 685<br />
2,657,819<br />
7,950<br />
Exported<br />
Pounds<br />
10,254<br />
20,110<br />
149,531<br />
1, 970, 867<br />
4,176<br />
K 643<br />
400<br />
273, 695<br />
75,979<br />
135<br />
97,995<br />
2, 744, 769<br />
7,370<br />
Delivered<br />
to export<br />
warehouses<br />
Pounds<br />
4<br />
Removed for<br />
exportation<br />
Number<br />
1, 677, 641,800<br />
1,398, 919,360<br />
358, 690, 640<br />
419,034, 920<br />
364, 294, 300<br />
5, 537,860<br />
106, 537,860<br />
33, 562,600<br />
11, 891, 595, 300<br />
1,856,573,600<br />
15, 591, 028, 260<br />
•<br />
Exported<br />
Number<br />
1, 757,131,800<br />
1, 424, 122, 360<br />
377, 221,440<br />
427, 003,920<br />
369, 131,300<br />
5, 476, 290<br />
112, 787, 860<br />
33, 662, 600<br />
11, 718, 527, 300<br />
1, 731, 243, 800<br />
16, 717, 280, 220<br />
Delivered<br />
to export warehouse<br />
Number<br />
40,00<br />
478, 00<br />
48, 630, WI<br />
34, 810,00(<br />
4,976, 849 5,383,924 4 33, 502, 174, 840 34, 673,488, 600 83, 756,0E<br />
Cigars weighing more<br />
than 3 pounds 5 per<br />
thousand<br />
Removed<br />
for exportation<br />
Number<br />
30,000<br />
5, 400<br />
2,857,228<br />
1, 512, 000<br />
76,000<br />
31,500<br />
131300<br />
344, , 100<br />
1,020,350<br />
2,000<br />
25, 500<br />
66,000<br />
1,657,400<br />
15, 849,350<br />
5, 603, 800<br />
868,550<br />
62,000<br />
3,005, 450<br />
Exported 4<br />
Number<br />
30,000<br />
8, 400<br />
2, 572, 228<br />
1, 338, 000<br />
55,000<br />
31,300 140,300<br />
297, 700<br />
1,027,050<br />
2, 000<br />
37,500<br />
72, 000<br />
1,260,400<br />
14,493,250<br />
5, 894, 300<br />
892,550<br />
50,000<br />
2, 941, 950<br />
Perique tobacco, scraps,<br />
cuttings, clippings,<br />
siftings, etc.<br />
Removed<br />
for exportation<br />
Pounds<br />
56<br />
12,584<br />
11,052<br />
88, 872<br />
44, 060<br />
812, 018<br />
10, 871<br />
171,880<br />
Exported<br />
Pounds<br />
56<br />
12, 584<br />
7,157<br />
93,307<br />
44, 060<br />
812, 016<br />
10,1371<br />
171,880<br />
Cigarette paper books<br />
Removed for<br />
exportation<br />
Number<br />
510, 400<br />
470,430<br />
10,800<br />
29, 482, 240<br />
Exported<br />
Number<br />
530, 240<br />
1, 484, 1919<br />
10, 800<br />
27, 316, 240<br />
Total 33,145, 923 31, 144, 128 1,151, 191 1,151,731 30,473,870 29,341,470<br />
tobacco and snuff, 63,001,280 small<br />
ory,<br />
cigarettes,<br />
or destroyed<br />
and<br />
after<br />
93,000<br />
removal<br />
large cigars.<br />
and prior to exportation: 2,365 pounds of<br />
Cigarettes weighing more than 3 pounds per<br />
3 Cigarette ighing not more than 3 thousand: 201,500 removed for exportation, 201,5 00<br />
pounds per thousand, 43,000 removed for exportation.<br />
exported.<br />
1,067,050;<br />
Exported:<br />
class<br />
Class<br />
0, 1,391,325<br />
A, 700; class<br />
cigars.<br />
B, 24,503; class C, 3,473,650; class D, 2,064,050; class E, 23,122,853; class F,
142 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 21.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes<br />
from bonded internal revenue tobacco export warehouses I for export, year ended<br />
June 30, <strong>1949</strong><br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
143<br />
Class of product<br />
Withdrawn<br />
from warehouses<br />
during<br />
year<br />
Exported<br />
Tax-paid or<br />
returned to<br />
factory<br />
Tobacco and snuff<br />
Large cigars<br />
Small cigarettes<br />
pounds<br />
number<br />
24<br />
24<br />
80, 621, 300 90,009. 900<br />
150,000<br />
There were 7 such warehouses in operation at the close of the year.<br />
TABLE 22.-Withdrawals of manufactured obacco, snuff, cigars, and cigarettes<br />
from factory in bond, for shipment or delivery as sea stores, year ended June 30,<br />
<strong>1949</strong><br />
Class of product<br />
Withdrawn<br />
from factory<br />
during year<br />
Delivered to<br />
sea stores<br />
warehouses<br />
Delivered to<br />
vessel<br />
Tax-paid or<br />
returned to<br />
factory<br />
Tobacco and snuff<br />
Small cigars<br />
Large cigars'<br />
Small cigarettes<br />
pounds<br />
number<br />
do__<br />
do _<br />
173, 750<br />
6.000<br />
8, 901, 050<br />
4, 685, 415, 500<br />
173.380<br />
6,000<br />
8, 671, 050<br />
4, 965, 058, 540<br />
2, 426<br />
10,200<br />
41, 572, 000<br />
128<br />
3, 874, 840<br />
Class C, 457,500, class D, 78,700; class E, 8,193,600; class F, 129,750; class G, 41,500 cigars.<br />
TABLE 23.-Withdrawals of manufactured tobacco, snuff, cigars, and cigarettes<br />
from tobacco sea stores warehouses,' for shipment or delivery as sea stores or export,<br />
year ended June SO, <strong>1949</strong><br />
Class of product<br />
Tobacco and snuff<br />
pounds<br />
Small cigars<br />
number__<br />
Large cigars<br />
do._<br />
Small cigarettes do __ .<br />
Withdrawn<br />
from warehouses<br />
e<br />
during<br />
yar I<br />
192.928<br />
16.000<br />
8, 805, 025<br />
4, 839, 350, 800<br />
To vessels for<br />
sea stores<br />
Delivered<br />
190, 052<br />
16, 000<br />
9, 403. 673<br />
4.674, 564, 600<br />
For export<br />
15, 839<br />
45,050<br />
362, 279.040<br />
Tax-paid or<br />
returned to<br />
factory'<br />
644<br />
53,588<br />
2, 889, 840<br />
There were 41 bonded internal revenue, 4 Army, and 12 Navy warehouses in operation at the close of<br />
the year.<br />
In addition, 5,340,000 cigarettes were withdrawn for tax-exempt purposes other than sea stores use.<br />
Figures include tobacco, cigars, and cigarettes destroyed at the warehouses.<br />
TABLE 24.-Domestic and imported cigarette papers and tubes withdrawn tax-free<br />
and tax-paid, fiscal years 1948 and <strong>1949</strong><br />
ro<br />
0<br />
.W2<br />
V<br />
ti<br />
5..<br />
Cigarette papers<br />
<strong>1949</strong><br />
1948<br />
Fiscal year<br />
Tax-free Taka packages, books, bk or r sets t<br />
Taa-paid packages, books, or<br />
set s<br />
Domestic Imported Domestic Imported<br />
Number<br />
569, 789, 472<br />
530, 674, 424<br />
Number<br />
Number<br />
59, 421, 496<br />
64,834, 734<br />
Number<br />
235, 000<br />
80,224<br />
a<br />
I<br />
rt3<br />
es<br />
es<br />
4<br />
<strong>1949</strong><br />
1948<br />
Fiscal year<br />
9, 419,300<br />
3, 898, 500<br />
Tax free<br />
Cigarette tubes<br />
Tax-paid<br />
5, 699, 900<br />
8, &21, 650<br />
14<br />
10<br />
a.
144 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
8 SE<br />
IV.'<br />
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slp..,<br />
1<br />
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1<br />
1<br />
2<br />
4<br />
7<br />
8<br />
9<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
3<br />
4<br />
5<br />
6<br />
7<br />
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6<br />
7<br />
8<br />
9<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 145<br />
TABLE 27.-<br />
Quasi tobacco manufacturers classified: Number of factories operated<br />
and tobacco material handled, calendar year 1948<br />
Class I<br />
Total<br />
Total<br />
Total<br />
Total<br />
Loss<br />
Gain<br />
Number<br />
of factories<br />
in<br />
business<br />
Jan. 1,<br />
1948<br />
In business<br />
Ian.<br />
1, <strong>1949</strong><br />
27 2,686, 628 1, 190, 593<br />
a<br />
45<br />
23<br />
35<br />
3<br />
10<br />
24<br />
19<br />
2<br />
7<br />
so<br />
24<br />
38<br />
2<br />
10<br />
24<br />
19<br />
3<br />
177<br />
Opened<br />
16<br />
Closed<br />
2<br />
10<br />
2<br />
3<br />
0<br />
1<br />
4<br />
4<br />
1<br />
Dip<br />
stemmed<br />
Pounds<br />
76,867<br />
6, 815<br />
2,594,759<br />
6,194<br />
1, 566, 706<br />
9,145<br />
217,856<br />
363,056<br />
166 4,251,340 590,057<br />
24, 619,187<br />
16, 957<br />
2,312, 880<br />
10, 156<br />
443,315<br />
37,316<br />
20<br />
2,820, 644<br />
76,867<br />
56,136<br />
12,231<br />
24, 572, 640<br />
651<br />
743, 368<br />
3, 254, 856<br />
3 19,872<br />
28, 736, 511<br />
12, 279<br />
259,697<br />
290,042<br />
2, 124, 590<br />
20<br />
Stemmed<br />
Pounds<br />
148,175<br />
12,276<br />
34, 268<br />
318,493<br />
236,754<br />
277<br />
602, 068<br />
16, 028<br />
1, 302<br />
128,529<br />
58, 370<br />
726,325<br />
169, 830<br />
226, 313<br />
1,326, 757<br />
2J 168<br />
On baud Jan. 1, 1948<br />
15, 26, 325<br />
280,415<br />
7, 266, 928 14, 841, 281<br />
111,417<br />
8,374, 026<br />
1,432, 102<br />
223, 150,539<br />
214,317<br />
2, 607, 779<br />
179,836<br />
Description of c assification: Class 1, dealers In<br />
scrap tobacco; class 3, dealers In imported and domestic<br />
imported<br />
scrap<br />
scrap<br />
tobacco;<br />
tobacco;<br />
class<br />
class 2, dealers in domestic<br />
tobacco; class 4, producers of scrap filler<br />
5, reclaiming scraps (ram stems; class 6, manufacturers of fertilizer, nsecticide, nicotine, etc.;<br />
.elass<br />
z Grown.<br />
7, stora ge, scraps, etc.; class 8, growers of, and dealers in perique tobacco; class 9, miscellaneous.<br />
I<br />
Transferred to regbtries. Used fn production of nicotine, extract, and fertilizer.<br />
lExpute d.<br />
100<br />
4, 616<br />
828,165<br />
3 24,094<br />
3 306, 167<br />
277<br />
Scraps<br />
Pounds<br />
155,010<br />
528,172<br />
688, 591<br />
2,599,429<br />
1,934<br />
249,494<br />
1,996, 176<br />
52<br />
6, 116, 858<br />
221,608<br />
1,840, 092<br />
1,897, 995<br />
11, 126,898<br />
129, 449<br />
4, 570, 910<br />
3, 930, N2<br />
Received<br />
5,020<br />
23,721,864<br />
268, 011<br />
1,965,397<br />
2, 119,496<br />
22, 665, 824<br />
246,<br />
144, 677<br />
483<br />
1, 572, 482<br />
4, 680,348<br />
Removed<br />
1,447<br />
33,664, 165<br />
In process<br />
Pounds<br />
4,847,503<br />
107, 118<br />
738.338<br />
2,905,634<br />
760<br />
8,599,353<br />
2,819,984<br />
2, 268, 265<br />
6,836<br />
5,095,085<br />
2,203, 900<br />
'<br />
7,087<br />
17, 727, 727<br />
On band Jan. 1, <strong>1949</strong><br />
108,425<br />
388, 783<br />
354,350<br />
1, 207, 559<br />
260<br />
163, 654<br />
1, 215, 185<br />
3, 269<br />
3, 441, 485<br />
3, 955, 003<br />
3,341<br />
3, 878, 328<br />
2, 969, 999<br />
1, 321<br />
10,807,992<br />
Stems<br />
Pounds<br />
416, 121<br />
9, 762<br />
2,915, 518<br />
14,177<br />
4, 739<br />
3, 360,317<br />
149, 260<br />
15, 018, 148<br />
1, 717, 984<br />
221, 905, 737<br />
233,390<br />
12,046<br />
239,036, 565<br />
15, 528<br />
233, 297, 923<br />
30,150<br />
1, 23, 542<br />
77, 538<br />
10,293, 945<br />
30, 712<br />
851<br />
11, 706, 738<br />
Sittings<br />
Pounds<br />
37,983<br />
1, 491<br />
161, 523<br />
641<br />
6,926,313<br />
1, 900<br />
7,129, 751<br />
170,193<br />
29,068<br />
473,933<br />
13, 766<br />
25,689, 812<br />
202,405<br />
1,000<br />
26,580, 177<br />
316, 952<br />
32,401<br />
793, 924<br />
87, 911<br />
25, 423<br />
26, 423,084<br />
148,181<br />
27, 827, 876<br />
1, 121<br />
153,494<br />
6, 800<br />
5,849, 179<br />
50, 294<br />
1,000<br />
6,061, 888
State of Ohio<br />
•<br />
147<br />
146 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
OCCUPATIONS SUBJECT TO SPECIAL TAXES<br />
Fermented malt liquors<br />
991488<br />
Distilled spirits<br />
in....<br />
0r13 g(arrpe JO .020q) von<br />
-b0 ts &Kew .2.nuodruai,<br />
vs 'anus mu<br />
401 11010 0 1 2201,90 1091011<br />
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popimmoilnsamp ❑awa<br />
WmarftIMmPWL4m<br />
-,0, 01 swop emowqm<br />
JO<br />
mn.m.<br />
wing 002 'scream<br />
29V91121<br />
-190 1009 1 own Nel t2emasi<br />
wag Islimbu 910a<br />
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twat<br />
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orn tionbn 4191= 1002<br />
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MIS<br />
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004 'alma 20<br />
MOMS MYspnpoad 029<br />
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094 tt091 130 00 2101<br />
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m00 9901 Wmcad 09<br />
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Or= 001.0ds<br />
MaINProm M1 emPol) WWII<br />
02'Zi3 salol<br />
19 9.001201) 401 01 119$21<br />
wag 19221900 2000011012ll<br />
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✓<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
PBER'niEP RE i V,j--4'ggE 41=-1 EPg E<br />
.71<br />
ml<br />
URRERERAIII SE RIREER RE x MERE<br />
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CI<br />
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I<br />
,<br />
i<br />
i<br />
148 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
o<br />
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I I -I 129 1<br />
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109 '1<br />
019'9<br />
681 '1<br />
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16<br />
111<br />
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SC<br />
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191<br />
91<br />
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919 '1<br />
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10 0101104 009 .9291.1110e11<br />
MIS %Pflug -I c<br />
009 mull NM 10 9IeMlomg<br />
99$'01119 Je 00111040140u0NI<br />
CO<br />
14<br />
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I<br />
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to<br />
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£9 93 -. vg<br />
l<br />
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IL'.<br />
•E t.<br />
I 1111<br />
168<br />
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agE .31:c<br />
00 WE-44 ig. Gem 0>-9.-3<br />
E0140aTEN<br />
Adulterated butter and filled cheese<br />
Oleomargarine<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 149<br />
e . VI<br />
TI<br />
es<br />
070 'nT<br />
657 g<br />
am<br />
. ....<br />
IS<br />
1,2<br />
909%<br />
90<br />
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222 '11<br />
zoVe<br />
04<br />
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24 AA s<br />
a M8 '''''AS L<br />
avinga-twg:<br />
oblEt»<br />
P- c,P4<br />
614<br />
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13 niMilr43<br />
LI cva. ac.sys. cot Z<br />
' fig REENWO<br />
,,aofa ci-ac.ps<br />
9<br />
89<br />
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via<br />
5385ilna ERRUHFOI<br />
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L; 99 "G.' I 41<br />
W.E.mr's 44AArAZ2e<br />
211.1<br />
3 ".0<br />
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1e.;.30 2,1gElg<br />
- .. .- c. .. .00, 40 . c. . 4at ,g<br />
8atil<br />
2Etcr ..<br />
VAT)!<br />
'a'53,51<br />
r“t6ti<br />
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4,a.N2<br />
42ili<br />
274g!ti<br />
3°\,222<br />
2,<br />
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WA<br />
*21'2<br />
€' 'a MI' 21<br />
91r<br />
10, 7<br />
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45, sr .6 -1.1 via -141,1 8 Eqraterifi<br />
0641.t1ewini.1t1:406n6<br />
-<br />
4401g2 E.-. 1°4 A AA4ARAA18 L g<br />
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9., ng. Itti Raw°<br />
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41-9§:51<br />
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0<br />
in Ego<br />
29E11<br />
L92, ' IT<br />
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I me '61<br />
I LSE 'I
1<br />
▪<br />
150 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
cm a ..<br />
.. co,r.to $ a .a. t-<br />
Al m tag<br />
14A"<br />
E. 2,y.c<br />
"R'g "A A MR2RA2<br />
linggg<br />
Q 22pi als:<br />
flOpOOLIIN<br />
Adulterated butter and filled cheese<br />
Oleomargarine<br />
tg<br />
v ma<br />
P....2.<br />
it<br />
Apra<br />
gw T1<br />
.<br />
nit<br />
It<br />
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r' 41 0 62a .".<br />
Are 8 Pgg<br />
.E.d,<br />
0 2$M.<br />
gBt24<br />
Thlt<br />
a o.. 6ca<br />
' 51Vm 22 §<br />
P.-8EE ,TA<br />
rata/<br />
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6 Ett,;<br />
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Mg.!!<br />
n8:42<br />
one<br />
'"3°g"$<br />
A47-5 -aa<br />
6 ..'0 %07<br />
15m gEE128<br />
x37 4<br />
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.5.q.bo<br />
11211 11<br />
g. 8i m<br />
te llig<br />
ti s c, PPaogn nim<br />
' ' 4 5.<br />
5b1P1<br />
n 11<br />
Collection districts or<br />
States<br />
't= 117<br />
17 16<br />
39 61<br />
I9L<br />
816<br />
,<br />
m..<br />
896<br />
601'9<br />
R4<br />
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1 896<br />
4991<br />
Lit<br />
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0941<br />
999<br />
181<br />
68<br />
909<br />
833<br />
4 v2 -"'<br />
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9L<br />
1L6<br />
I 296 1101<br />
91 8<br />
A<br />
6<br />
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969' 1<br />
ILZ<br />
SU '1<br />
rze't<br />
sg:-.4<br />
OT<br />
891<br />
069<br />
9<br />
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ST ______<br />
968'9<br />
4E4'1<br />
602'1<br />
894<br />
II<br />
01<br />
891,<br />
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"<br />
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iii<br />
ID '93<br />
988'9<br />
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092<br />
1991Z<br />
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186<br />
669<br />
666 '8<br />
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069<br />
91<br />
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696'9<br />
GI<br />
r<br />
61<br />
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ci..iair<br />
E61 'I 92<br />
198 96<br />
438 91<br />
6L9 SI<br />
a.moo<br />
6t0<br />
Met<br />
9021<br />
ZSS 'I<br />
RR S2<br />
I<br />
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3<br />
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52<br />
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611<br />
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668 '61<br />
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Co<br />
a<br />
a<br />
15<br />
2<br />
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•<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 151<br />
.. 4. a . . a m. Co ama..<br />
He I lie i<br />
4:<br />
IR<br />
nec<br />
T7<br />
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390'9<br />
11<br />
0081<br />
1 699'4<br />
913 '6<br />
31<br />
89<br />
ST<br />
9L8<br />
L63 '0 1<br />
R<br />
1.711 -- •<br />
ay 1<br />
s<br />
RE RS 2<br />
199 'I<br />
99<br />
.74<br />
00<br />
9<br />
1 2- 6<br />
n cranINA<br />
09511<br />
LOBE<br />
r.4<br />
L80%<br />
899<br />
449 '1<br />
060' I<br />
136<br />
496<br />
899<br />
LI E<br />
R -- , c7;<br />
833<br />
, 990 'T<br />
984 '9<br />
496 '1<br />
CI<br />
L62 ,<br />
491<br />
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9<br />
109<br />
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1<br />
6<br />
891'6<br />
966 i<br />
3L9<br />
499'8<br />
199<br />
;88<br />
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7-I 8 n-3'"<br />
HUHN<br />
(4WN4<br />
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2'2R24"<br />
.. a Cl .4,<br />
VIZ 'L<br />
869 9<br />
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a.:(6.4,6,-,<br />
AN S "24 1AC:'<br />
109 '6<br />
SZ3<br />
18<br />
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668'+<br />
881<br />
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. ..c c .<br />
116I<br />
LIVE<br />
06S 961<br />
11919<br />
IZZ<br />
191<br />
m<br />
64L '10S<br />
1 981<br />
5<br />
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gmAp gz 1.›.><br />
8
I<br />
I "<br />
152 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
IR §iRREHE<br />
g4 rjdc*:gge;,.I<br />
3Ng gam<br />
8.<br />
*<br />
•<br />
Alg8118<br />
eliagel<br />
ilth8<br />
Egt5M-91"<br />
o airy<br />
National Dreams<br />
014.<br />
O<br />
C9 .<br />
0<br />
[uranium'<br />
to 2 8. k.s<br />
-seds<br />
.t.e .<br />
..<br />
Oli qv<br />
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Manufacturers or<br />
importers<br />
3<br />
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1:1:13gi.<br />
_<br />
i2<br />
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fig<br />
.._...„,<br />
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999 'LI<br />
155 '8<br />
949<br />
909 'LI<br />
461<br />
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005<br />
L45<br />
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5M91 ami -e.eis<br />
L99 'I,<br />
909 '7<br />
AAraiR<br />
PRE<br />
899'0£1<br />
I tin<br />
110'3<br />
120 '£<br />
I on<br />
992 'el<br />
COE '91<br />
I CM t<br />
LZ2<br />
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gi"ZAR<br />
CI<br />
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IR"REli<br />
.4 4<br />
MUM<br />
569'9£<br />
Deng<br />
e82 62<br />
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MG 40I<br />
981 '9I<br />
910'901<br />
i 196 '9<br />
I no vz<br />
EFRIXERE M<br />
liNg.1.7;t4gigg<br />
EEARE 4 iA 3 II<br />
.-ivi N .7<br />
MEMBER<br />
c.ledaod,,,losue<br />
41244" 6 ER 0 RIERIgiF<br />
NE"Ailg<br />
015 61<br />
900 'T<br />
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AirgiiiIRII<br />
.. ... . . ., .. ,.. -<br />
. . . .<br />
mli<br />
..<br />
RictiL013.<br />
R mve4.0 mm<br />
9<br />
91<br />
. . - .. I<br />
Z<br />
R aA" -' =A'<br />
-<br />
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01<br />
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I lb 54g<br />
632 '13<br />
RS<br />
801 iT<br />
Olt<br />
1'<br />
ai<br />
ALA '39<br />
ALT<br />
7Th 01<br />
Inn 1/2.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 153<br />
REHM<br />
^g44416<br />
ZI8 '!<br />
Ng 'II<br />
086 '6<br />
105<br />
ies<br />
999<br />
9ge<br />
ge '<br />
998'£<br />
589<br />
16<br />
it<br />
499<br />
8145<br />
ear '51<br />
699111<br />
42<br />
so<br />
Xi<br />
4o6<br />
LB<br />
if,<br />
ovr<br />
170<br />
410'991<br />
948'9<br />
7439 YL<br />
Sn'RER I V<br />
088'9<br />
Me '9<br />
EL T '6<br />
069'1<br />
L9 L<br />
116 '9<br />
Ze9<br />
tag<br />
9ZZ<br />
SOO<br />
ZI<br />
LI<br />
61.5<br />
12<br />
Set<br />
681<br />
£91<br />
101<br />
18<br />
919<br />
get<br />
c.,<br />
tail 06<br />
861<br />
Ofin<br />
szrz 't<br />
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5<br />
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W<br />
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61<br />
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csens<br />
081 '91<br />
za'91<br />
066 'ST<br />
Wet<br />
L91<br />
su<br />
tte<br />
cc.<br />
009 'TA<br />
091 ' §<br />
XVI<br />
NOE 1<br />
ITT<br />
li<br />
ro<br />
62 822.8- § "<br />
31:.I 2<br />
.... It C .<br />
I<br />
a0<br />
108'61<br />
7: 0/19<br />
991'9<br />
te0<br />
291<br />
PLC<br />
626 6<br />
III'1<br />
CI<br />
CZ<br />
. tO OR ea<br />
196 '6£<br />
OFT 1T<br />
nas<br />
SUN WJI.<br />
OW<br />
BZ U6<br />
Me '61<br />
696 '4<br />
HRME<br />
a., it<br />
Z<br />
611 '5<br />
§ pSN<br />
a<br />
01<br />
- —<br />
99t<br />
991<br />
i<br />
1<br />
9<br />
I<br />
6<br />
Collection districts 1 for States<br />
2.21<br />
lb<br />
1<br />
30<br />
El<br />
° i<br />
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000,0102<br />
a<br />
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la<br />
ii 55 m<br />
i 1<br />
1" s4<br />
P4.1<br />
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-I,<br />
111211 111<br />
s oln<br />
A WaXaL2<br />
m<br />
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e<br />
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m8 J41<br />
4 iln, 0<br />
A<br />
1 ›, tc*ik >, . 1, :a 0<br />
P 1;<br />
i 1<br />
g i x z mt1 4.tz<br />
02 0 ;'.0. C4<br />
.8 = -<br />
In ..° sg°1f . I. 20 2 - A po 11 vSA a<br />
.0; Imo " 1) .- '2 °Z4g.7, 4 04 A0«g :2 I id i 113 1 ..<br />
IA 1 m i BM 1 llio0.44,9 z It iO4 4<br />
2M Z m Z.0 d .. m 4 0 NJ GO Op N 4 .t. M '-'0A 1 b<br />
a ghl n gia! d Oil 11 ! Ied
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Alin<br />
lti; a<br />
1piX1<br />
4149<br />
0 a<br />
Alitligl<br />
8 ,WiYA<br />
National firearms<br />
bib<br />
giiIV<br />
,<br />
2 0<br />
14 4<br />
mlaa 4<br />
euendiMPI<br />
Oh 402<br />
Me<br />
SJOVOdtin<br />
ao ELIOJUIOOJIMON<br />
qz*<br />
i Ott l e<br />
eig<br />
0.4<br />
12 n<br />
Wia<br />
a 2<br />
Collection districts I or States<br />
gnu<br />
mote<br />
song<br />
1.91<br />
MC V<br />
tne's<br />
un3<br />
188'L<br />
900'91<br />
SZ<br />
819<br />
499' 1<br />
091 9L1<br />
eieggg.5<br />
.5.61414<br />
WA§Pi<br />
..,<br />
MORI<br />
.-7.4.50h.:;.•/...i<br />
WiEStp<br />
HEIM<br />
at '01<br />
1<br />
r<br />
S<br />
That Texas.<br />
Second Texas<br />
a<br />
State of Texas<br />
so<br />
... i<br />
5<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Total<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 155<br />
TABLE PP.-Production and withdrawals of colored oleomargarine, year ended June<br />
30, <strong>1949</strong>, by collection districts<br />
District<br />
On hand<br />
July 1,<br />
1 948<br />
Produced<br />
Withdrawn<br />
-<br />
tax-paid<br />
drawn<br />
f<br />
or<br />
export<br />
Withdrawn<br />
free of tax<br />
for use of<br />
United<br />
maths<br />
Lost or<br />
destroyed<br />
Pounds Pounds Pounds Pounds Pounds<br />
Alabama 51, 706 2,152, 893 2,183,770 3,000<br />
Arkansas 104,076 47,588<br />
First California 2,976 203,880 163,858 5,640<br />
Georgia 164,618 11,392,619 11,281,846 6,570<br />
First Illinois 427,607 37, 075,673 35,186,842 1,481,347 11,084<br />
Indiana 119,138 9,216, 128 8,953, 688 266,512<br />
Kansas 95,362 5,084, 582 4,071,323 741,544 23<br />
Louisiana ..___ ...... 600,336 7,752<br />
Maryland 74,250 7,241,037 6,720,148 405,263<br />
First Missouri 13,838 2,140, 820 2, 143, 956<br />
Sixth Missouri 20, 563 3,003,423 2, 977,854<br />
Nebraska 48,612 1,816, 740 738, 600 1,094,352<br />
Fifth-New jersey 166,924 6,418,846 5, 239, 161 949,988<br />
First Ohio 135,684 7,446,488 3, 677, 816 3,528,082<br />
Tenth Ohio 70,290 3,628,658 2,483, 760 1,125,774<br />
South Carolina 17,400 7,890.341 7,762,164 83,213<br />
Tennessee. 157,944 149, 748 24<br />
First Tens 7,705 192,181 189,162 287<br />
Second Tema 51,561 21,999,614 20,883,988 265,400<br />
On hand<br />
June 30,<br />
<strong>1949</strong><br />
p<br />
11§ If ifilAMAgir0<br />
g gmgdarupygas pl<br />
Total 1,457,230 126,678,639 114,832,789 9,938,115 1,374,844 17,948 1,970,173<br />
TABLE 30.-Production and withdrawals of uncolored oleomargarine, year ended<br />
June 30, <strong>1949</strong>, by collection districts<br />
District<br />
On hand<br />
July 1,<br />
1948<br />
Produced<br />
Withdrawn<br />
tax-paid<br />
Withdrawn<br />
for<br />
export<br />
Withdrawn<br />
hue of tax<br />
for use of<br />
U<br />
ta<br />
nited<br />
Stes<br />
Lost or<br />
deordyed<br />
On hand<br />
lune 3q iffe<br />
Pounds Pounds Pounds Pounds Pounds Pounds Pounds<br />
Alabama 19,955 1,423, 728 1,929,314 14,369<br />
Arkansas 163,524 83,976 79,548<br />
First California 389,928 65,885,384 85,939, 856 24 315, 432<br />
Sixth California 831,168 65,647,706 85,841, 894 836,980<br />
Georgia 109,712 18, 966,884 18,816,088 48,858 13,808 658 199,588<br />
First Illinois_ 2,310.198 160,073,814 100, 370, 201 fa 980 12,888 109,767 L835, 178<br />
Indiana 1,921,614 66, 159, 934 87, 714.032 6,060 362,466<br />
Kansas 350, 772 39, 289, 706 39,418,566 328 221, 584<br />
Maryland 113,388 25, 420 720 25,268,378 34,600 93,080 213,150<br />
Michigan_ 1,023, 232 26,358,824 27,194, 768 66.278 121,012<br />
First Missouri 44,440 10,860,674 10,892.844 12,270<br />
Sixth Missouri 16,639 3,221, 820 8,202,027 36,332<br />
Nebraska 118, 048 15, 985,254 15,915,694 30,000 5,376 152,232<br />
Fifth New Jersey 448, 712 89,082, 539 88,991,635 29,058 15,600 83,989 430,984<br />
First Ohio 1, 084, 676 54,620,627 65,362,637 5,916 346,750<br />
Tenth Ohio 307,854 13,841, 940 14,105, 378 600 43,818<br />
Eleventh Ohio 519,310 27,107,332 27,074,522 1, OM 551,112<br />
South Carolina 21,216 5,407, 008 5,383,908 44,318<br />
Tennessee 488,920 19,503,306 19, 912, 793 98 57,338<br />
First Texas 979 125,894 121,098 1,391 4,384<br />
Second Texas 188,210 92, 809,345 42,650,932 944,623<br />
Total 10, 284,871 731,985,937 735,370,539 196,794 141,602 188,531 6,323,442
:<br />
156 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 31,-Production and withdrawals of oleomargarine (colored and uncolored),<br />
year ended June 30, <strong>1949</strong>, by months<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
July<br />
AtIgaSt<br />
September<br />
October<br />
November<br />
December<br />
January<br />
FebrclarY<br />
March<br />
April<br />
May<br />
June<br />
1948<br />
<strong>1949</strong><br />
Pounds<br />
8,487,305<br />
7,780,204<br />
9,3(12,616<br />
9,349,681<br />
10,264,900<br />
10,358,331<br />
11,775, 768<br />
12,813,011<br />
12,750, 611<br />
11,095,055<br />
10,480, 674<br />
12,158,483<br />
Pounds<br />
7,414,759<br />
6,640,029<br />
7,693, 585<br />
8,640,078<br />
9,399,449<br />
9,304,930<br />
10, 973,987<br />
11,295,510<br />
11,863,316<br />
10,409,087<br />
10,061,823<br />
11,136, 736<br />
Colored<br />
886, 252<br />
936, 738<br />
876, 490<br />
447,656<br />
632,296<br />
536,084<br />
Withdrawn<br />
free of tax<br />
for use of<br />
United<br />
States<br />
Total 126,676,639 114,832, 789 9,938,115 1,374, 844 17,903<br />
Total<br />
Month<br />
1948<br />
<strong>1949</strong><br />
Produced<br />
44,083,874<br />
65, 558,479<br />
71,086, 981<br />
70,376, 615<br />
62,148,042<br />
63,117,436<br />
69,680, 503<br />
69,248,131<br />
67, 369, 350<br />
54, 570,097<br />
19,214,823<br />
51, 451, 606<br />
731, 935, 937<br />
Withdrawn<br />
tax-paid<br />
48,458,917<br />
66,220, 70<br />
68,163,374 9 69, 924, 545<br />
63, a 626<br />
62, 893,026<br />
69,749,910<br />
63,736,665<br />
67, 120,617<br />
54,313,235<br />
50,357, 648<br />
50, 833,267<br />
Withdrawn<br />
for export<br />
Pounds<br />
999,650<br />
1,071, 536<br />
1,105,216<br />
905, 519<br />
912,972<br />
627,706<br />
Uncolored<br />
Pound<br />
104,224<br />
93,292<br />
104, 470<br />
120,202<br />
137,274<br />
105,108<br />
Lost'or<br />
destroyed<br />
735,370, 539 196,794 141,502 IAA an<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 157<br />
TABLE 33.-Materials. used in the manufacture of oleomargarine (colored and<br />
uncolored), year ended June 30, <strong>1949</strong><br />
Pounds<br />
Pounds<br />
Butter flavor 58,014 Oleo stearine 3, 057, 775<br />
Coconut oil 890, 314 Oleo stock 496,115<br />
Color 86,658 Peanut oil 4,008,747<br />
Corn oil 1, 539, 264 Salt 26, 298, 921<br />
Cottonseed oil 135, 250, 470 Soda (benzoate of) 596,176<br />
Derivative of glycerine 1, 269,657 Sodium sulpho acetate 53, 970<br />
Dlacetyl 3,477 Soya bean oil 241, 543.635<br />
Lecithin 1,457,951 Soya bean flakes 20, 297<br />
Milk<br />
144,400,995 Vitamin concentrate 167,889<br />
Monostearine<br />
724,945<br />
Neutral lard 4,118, 804 TotaL 872, &40,1>S5<br />
Oleo oil 3.507, 368<br />
TABLE 34.-Production and withdrawals of renovated butter, year ended June 30;<br />
<strong>1949</strong>, by collection districts<br />
Alabama<br />
Georgia<br />
Total<br />
District<br />
On band<br />
July 1,<br />
1948<br />
Pounds<br />
25, 745<br />
1,017<br />
Produced<br />
Pounds<br />
944, 075<br />
383,134<br />
Withdrawn<br />
tax-paid<br />
Pounds<br />
950,144<br />
366,121<br />
Lost or<br />
destroyed<br />
Pounds<br />
On band<br />
June 20, <strong>1949</strong><br />
Pounds<br />
19, 676<br />
19030<br />
26,762 1,327, 209 1,316,266 37,706<br />
TABLE 35.-Summary of production and tax-paid withdrawals of renovated butter,<br />
years ended June 30, 1940 to <strong>1949</strong><br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
Year<br />
.<br />
Produced<br />
Pounds<br />
2,706,852<br />
2,783, 509<br />
3, 480, 555<br />
3, 442, 368<br />
3,144,299<br />
Withdrawn<br />
tax- Year Produced<br />
Pounds<br />
2,735,433<br />
2,781,345<br />
3,466,709<br />
3,433,385<br />
3, 121, 526<br />
1945<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
Parade<br />
3, 173, 629<br />
1, 751, 116<br />
1, 017,115<br />
1, 246, 525<br />
1,327, 209<br />
Withdrawn<br />
tax-paid<br />
Pound(<br />
3, 169, 298<br />
1, 737, 289<br />
1,068, 777<br />
1,252,693<br />
1,316,265<br />
TABLE 36.-Production, importation and withdrawals of playing cards, by months,<br />
year ended June 30, <strong>1949</strong><br />
TABLE 32.-Summary of production and withdrawals of oleomargarine (colored and<br />
uncolored), years ended June 30, 1940 to <strong>1949</strong><br />
Colored<br />
Uncolored<br />
Month<br />
Produced<br />
Withdrawn<br />
tax-paid<br />
Withdrawn<br />
for export<br />
With-<br />
free o<br />
for us<br />
f e ta<br />
of x<br />
United<br />
States<br />
or destrayed<br />
Imported<br />
Year<br />
Produced<br />
Pounds<br />
1,859, 731<br />
4,489,410<br />
14,827,836<br />
116,969, 840<br />
135,002,918<br />
72,686,114<br />
66, 410,333<br />
65, 959, 752<br />
75, 242, 607<br />
126, 676,639<br />
Withdrawn<br />
tax-paid<br />
Pounds<br />
302,149<br />
426,866<br />
668,864<br />
2,103,669<br />
10,397,872<br />
21,242, 752<br />
17,918,205<br />
21,126,381<br />
50,713, 532<br />
111, 832,789<br />
drawn<br />
for export<br />
Pounds<br />
649,489<br />
1, 864, 674<br />
2,938,898<br />
1,558,097<br />
826,376<br />
2,023, 418<br />
8,221, 755<br />
8,080,008<br />
19,766,635<br />
9, 938,115<br />
Withdrawn<br />
tax-free<br />
for use of<br />
United<br />
States<br />
Pounds<br />
896,387<br />
2,075, 586<br />
10,954,725<br />
110,301, 641<br />
125,902,258<br />
48,439,797<br />
41, 895,774<br />
36,757,858<br />
3,784, 869<br />
1,374,844<br />
Produced<br />
Pounds<br />
301,857, 570<br />
339,445, 528<br />
353,976, 883<br />
431, 498, 452<br />
474,022,820<br />
540,313,361<br />
484,792,191<br />
576, 446,011<br />
815,090, 586<br />
731, 935, 937<br />
Withdrawn<br />
tax-paid<br />
Pounds<br />
301, 593, 496<br />
340, 550, 313 353,648,493<br />
429, 468, 704<br />
473, 441, 857<br />
533,73, 648<br />
481,492,985<br />
571,082, 948<br />
810,464,083<br />
735,370,539<br />
Withdrawn<br />
for export<br />
10,020<br />
7,174, 464<br />
3,285,362<br />
572,970<br />
196,791<br />
Withdrawn<br />
tax-free<br />
for use of<br />
United<br />
States<br />
Pounds Pounds<br />
1,830<br />
1,320 7,808<br />
86,914<br />
114,304<br />
1, 645,190<br />
699, 930<br />
547,200<br />
37,118<br />
141, 502<br />
680,125,080 239,731,079 55, 867,465 382,383,738 5,019,379,345 5,030,863,066 11,242, 760 3, 279,966<br />
On hand July 1, 1948 19,885,569<br />
1948<br />
July 3,005,510 3,214,385 108,882 21,492<br />
August 5,067,498 4, 631, 762 575,379 22, 752<br />
September 5,125,979 6,170,144 454,648 17,100 10<br />
October 5, 042, 043 5.915,591 714, 790 6,621<br />
November 6,112, 622 5,464,871 604, 763 46,656 10<br />
December 6,021, 731 5, 655, 471 590,048 28,784<br />
<strong>1949</strong><br />
January 5,182, 782 4,842, 494 476,560 9,320<br />
February 5,194,164 5,363, 099 639,876 33,984<br />
March 6,319,175 5, 893, 724 607,194 18,794<br />
April 5,841, 332 4,059,998 766,609 16, 704<br />
May 5,552, 767 3, 523, 405 609, 914 20,952<br />
June 5, 237 , 883 3, 954,818 441,578 23,472<br />
Total 63, 703, 489 57, 719, 765 6,590,241 275, 634 20 128<br />
On hand June 30, <strong>1949</strong> 19, 033,398<br />
'' S X
158 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
ALCOHOL, DISTILLED SPIRITS, BEER, WINES, ETC.<br />
I. PLANTS AND PERMITTEES, AND BASIC PERMITS UNDER THE FEDERAL ALCOHOL<br />
ADMINISTRATION ACT<br />
TABLE 37.-Plants and permittees qualified to engage in the production, distribution,<br />
or use of alcohol and alcoholic liquors as of June 30, <strong>1949</strong><br />
Hind of establishment<br />
Fruit distilleries<br />
Registered distilleries<br />
<strong>Internal</strong> revenue bonded warehouses<br />
Distillery denaturing bonded warehouses<br />
Tax-paid bottling houses<br />
Rectifying plants<br />
Industrial alcohol plants<br />
Industrial alcohol bonded warehouses<br />
Industrial alcohol denaturing plants<br />
Dealers in specially denatured alcohol and rum<br />
Users of specially denatured alcohol and rum<br />
Reprocessors, rebottlers, etc., of specially denatured alcohol articles<br />
Users of tax-free alcohol<br />
Breweries<br />
Bonded wineries<br />
Bonded wine storerooms<br />
Bonded field warehouses<br />
Vinegar factories using vaporizing process<br />
Importers<br />
Wholesale liquor dealers<br />
Wholesale malt liquor dealers<br />
Retail liquor dealers<br />
Retail malt liquor dealers<br />
Manufacturers of nonbeverage products (drawback)<br />
Bottle manufacturers<br />
Carriers<br />
TABLE 38.-Basic perm is under the Federal Alcohol Administration Ad,<br />
fiscal year <strong>1949</strong><br />
•<br />
Number<br />
135<br />
132<br />
248<br />
2<br />
61<br />
199<br />
55<br />
76<br />
43<br />
33<br />
4, 310<br />
2, 088<br />
7, 307<br />
412<br />
763<br />
sa<br />
36<br />
9<br />
1,329<br />
7,669<br />
18,360<br />
294,147<br />
163,331<br />
1, 121<br />
72<br />
430<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
DEFINITIONS OP REPORTING UNITS<br />
The reporting units are proof gallons, wine gallons, tax gallons, barrels, half<br />
pints, and 100-grain gallons.<br />
The tax on distilled spirits is levied and collected at the prescribed legal rate on<br />
each proof gallon, or wine gallon when below proof, and a proportionate tax at<br />
a like rate on all fractional parts of such proof or wine gallon. (Sec. 2800, I. R. C.)<br />
In all sales of distilled spirits a proof gallon is held to be a gallon of proof spirits.<br />
Proof spirits are held to be that alcoholic liquor which contains one-half of its<br />
volume of alcohol of a specific gravity of seven thousand nine hundred and thirtynine<br />
ten-thousandths (0.7939) at 60° F. (Sec. 2809, I. R. C.)<br />
Proof gallon: A standard proof gallon is a wine gallon of an alcoholic mixture<br />
containing 50 percent of ethyl alcohol by volume. In a wine gallon containing<br />
more or less than 50 percent of ethyl alcohol by volume, the number of proof<br />
gallons is proportionately greater or smaller than 1 proof gallon. (Theproof<br />
of spirits is twice the percent of the content, by volume, of ethyl alcohol. Accordingly<br />
the standard proof gallon is 100 proof.)<br />
Standard United States gallon: A standard United States gallon contains<br />
231 cubic inches.<br />
Wine gallon: A wine gallon is a standard United States gallon.<br />
Tax gallon: A tax gallon for spirits of 100 proof or over is equivalent to the<br />
proof gallon. For spirits of less than 100 proof the tax gallon is equivalent to<br />
the wine gallon.<br />
Barrel: A barrel represents 31 wine gallons.<br />
Half pint: The half-pint reporting unit is the taxable unit for reporting sparkling<br />
wines and certain cordials and liqueurs. The tax is payable on each onehalf<br />
pint or fraction thereof in each bottle or other container.<br />
100-grain gallon: A wine gallon of vinegar which contains 10 percent acetic<br />
acid by weight is equivalent to one 100-grain gallon. In a wine gallon of vinegar<br />
which contains more or less than 10 percent acetic acid by weight, the number of<br />
100-grain gallons is proportionately greater or smaller than one. The 100-grain<br />
gallon is equivalent to the 10 percent gallon.<br />
II. ETHYL ALCOHOL<br />
(Relates to ethyl alcohol produced by industrial alcohol plants]<br />
TABLE 39.-Materials: I Used at industrial alcohol plants in production of untienatured<br />
ethyl alcohol, by kinds and by months, fiscal year <strong>1949</strong><br />
159<br />
DRtillers<br />
Warehoeshag<br />
and<br />
bottling<br />
Beelifters<br />
Wine<br />
Pro'<br />
ducers<br />
and<br />
blend.<br />
ere<br />
Wine<br />
build<br />
- ., -<br />
cr"<br />
41<br />
Wholesalers<br />
Month<br />
Corn Malt Wheat<br />
Grain and grain products<br />
Sorghum<br />
grain<br />
Rye<br />
Total<br />
Potatoell<br />
Ineflect JulY 1. 1948- 422 77<br />
18,912<br />
Issued 45 21 3,529<br />
Terminated 73 15 3,574<br />
Revoked 17<br />
Annulled<br />
a<br />
Voluntarily surrendered 56 8 2,078<br />
Automatically terminated 17<br />
7 1,474<br />
In effect June 30. <strong>1949</strong> 894 83 18, 858<br />
Amended 32 11 2, 074<br />
Suspended 7<br />
Reinstated after ruspenslon_ 7<br />
In suspension Jane 30, 1999<br />
.0<br />
CV<br />
10<br />
I m F1N Ui m m<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
e<br />
may<br />
June<br />
Pounds<br />
410,153<br />
6, 170, 139<br />
4,420,038<br />
6, 468,423<br />
6,822,556<br />
2,165, 721<br />
1,802, 564<br />
1, 660,799<br />
7,824,172<br />
6,673, 376<br />
5,998, 974<br />
6,348, 571<br />
Pounds<br />
2,152, 200<br />
2, 789, 569<br />
4,669,083<br />
4,375,847<br />
3,814,286<br />
1,651, 008<br />
513,414<br />
178, 224<br />
691,005<br />
720,180<br />
539, 325<br />
500,659<br />
Pounds<br />
791<br />
2,471<br />
11,480<br />
10,728<br />
11,120<br />
9, 705<br />
36,040<br />
382,910<br />
924,398<br />
82,804<br />
Pounds<br />
3,053,325<br />
8,056, 890<br />
10, 289,876<br />
11,389, 159<br />
7,007, 524<br />
6,995,350<br />
5,328, 375<br />
1,300, 070<br />
1,339, 700<br />
1,327,940<br />
57,470<br />
Pounds<br />
17,196<br />
Pounds<br />
7,616, 469<br />
17,014,069<br />
19, 390,477<br />
22, 243, 957<br />
17,672, 722<br />
10, 812, 284<br />
7,644,353<br />
3,136,093<br />
9,890, 917<br />
9,103, 908<br />
7, 520,167<br />
6,932,034<br />
Pounds<br />
93, 724,298<br />
132,613,112<br />
280, 956, 997<br />
250,014, 128<br />
215,542,023<br />
188,502,187<br />
1,441,691<br />
4,024,486<br />
12,819,525<br />
17,312,875<br />
Total B6,756,986 22, 536,600 1 1, 472, 447 58,145, 679 17, 236 138, 977,448 1, 126, 1151, GIS<br />
See footnotes at end of table.
160 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 39.-Materials: I Used at industrial alcohol plants in production of undenatured<br />
ethyl alcohol, by kinds and by months, fiscal year <strong>1949</strong>-Continued<br />
Month<br />
Ethylene<br />
gas<br />
molasses<br />
Ethyl sulphate<br />
Sulphite<br />
Products<br />
used in reliqUrn°<br />
distillation<br />
Other materials<br />
Proof<br />
Pounds Gallons Gallons Gallons gallons Gallons Pounds<br />
July 10, 830,160 10, 288, 043 19,885,600 1, 473,390 1,931, 096 358,133<br />
August 10,875, 685 10, 071,470 23, 422, 000 2, 582,898 2, 578, 622 344, 539<br />
September 9,324,162 10, 761, 943 19, 512, 500 2, 517,961 2, 000, 449 438, 555<br />
October 1, 919, 672 10, 736, 568 12,082, 891 23, 460, 600 2, 319, 945 1, 331, 765 418, 843<br />
November 4,174, 601 10, 131, 638 12, 533, 273 21, 835, 800 1, 998, 674 1, 303, 592 308, 289<br />
December 4,082, 338 7, 754,632 14, 077,332 18, 240, 700 I, 557,738 1,378,493 238, 340<br />
January 4, 560, 811 13,042,684 10, 639, 756 22, 513, 800 1,075, 170 1, 858,939 175, 300<br />
FebillarY 3, 819. 690 12, 599,280 7,764, 073 18, 950.000 2, 559, 397 1, 848, 683 152, 540<br />
March 4,395, 730 13, 150, 196 10,328,670 20,640,900 3,105, 664 1, 943, 818 156, 910<br />
April 4, 715. 103 22, 889, 218 11,309. 836 15, 816, 800 2, 264,147 2.058, 004 206,150<br />
May 4,647,829 18, 634, 815 10, 516,901 14, 248,400 1, 650, 152 2, 367, 280 191,120<br />
June 4,581,664 16, 762, 786 11, 454, 598 11, 222,100 I, 878, 546 1, 818, 841 232,120<br />
Total 38, 697, 438 156, 731, 884 131, 818,786 229, 549, 200 24,983, 682 a 22, 219, 382 8 3, 220, 839<br />
I For those plants in which ethyl alcoho is a byproduct of the butyl process, on y the estimated amounts<br />
of material allocable to ethyl alcohol have been included.<br />
Includes 1,916,992 pounds of wheat flour and 48,295 pounds of wheat bran.<br />
Represents 15,139,890 gallons of whey, 2,566,254 gallons of pineapple juice, 1,269,885 gallons of cellulose<br />
pulp and chemical mixtures, 920,913 gallons of crude alcohols mixtures, 919,216 gallons of apple pectin residue,<br />
794,559 gallons of citrus waste concentrate, 156,204 gallons of a mixture of molasses and citrus waste concentrate,<br />
232,982 gallons of hydrol, 8,523 gallons of fruit sirup, 5,893 gallons of alcoholic blending material, 4,110<br />
gallons of grape wine, and 953 gallons of wheat sirup.<br />
Represents 2,772,013 pounds of whey and 448,826 pounds of malt sirup.<br />
Nora.-In addition to the materials reported above, the following were used at industrial alcohol plants<br />
in the production of products other than ethyl alcohol: 56,351,136 pounds of corn, 154,749 pounds of malt,<br />
1,384,618 pounds of sorghum grain, 94,764 pounds of rye (a total of 57,995,285 pounds of grain and grain products),<br />
1,389,854,663 pounds of potatoes, 170,368 pounds of soy bean meal and distiller's solubles, 13,652,330<br />
gallons of molasses, 3,198,355 gallons of whey, 1,216,071 gallons of hydrol, and 1,163,786 gallons of other liquids.<br />
TABLE 40.-Materials: I Used at industrial alcohol plants in production of undenatured<br />
ethyl alcohol, by kinds and by States, fiscal year <strong>1949</strong><br />
State<br />
California<br />
Florida<br />
Grain and grain products<br />
Corn Malt Wheat Emthum grain<br />
Rye Total<br />
Potatoes<br />
Pounds Pounds Pounds Pounds Pounds Pounds Pounds<br />
o 968 968 1,663,500<br />
cis 9,887,307 26726 9,180 17,236 3, 934,429<br />
ffnndd<br />
19, 506,147 2, 564,134 5, 966, 098 28,038, 379 45, 864,955<br />
0 a<br />
27,049, 650 7,135, 690 1, 416,992 51,967, 295<br />
87, 569, 627<br />
tdan<br />
isiana<br />
426,835<br />
476,835 63, 372, 300<br />
32, 993,269<br />
Maine<br />
Maryland<br />
• 9, 583,762<br />
Massachusetts<br />
Michigan<br />
Missouri<br />
New Jersey<br />
New York 399,865 46,295 446, 160 84, 022, 200<br />
Ohio<br />
Pennsylvania.... 312 382 12, 038, 382 212, 286 12, 563, 050 909, 451, 029<br />
Puerto Rico<br />
Texas<br />
Virginia<br />
Washington<br />
West Virginia_<br />
Wisconsin<br />
Total 56, 755, 486 22, 586, 600 2 1, 472, 447 58,145, 679 17, 236 138, 977,448 1,128, 951, 015<br />
See footnote I, table 38<br />
s Includes 1,416,992 pounds of wheat flour and 46,295 pounds of wheat bran.<br />
Represents 356,204 gallons of a mixture of molasses waste concentrate 8,523 gallons of fruit sirup, and 4,110 and citrus waste concentrate, gallons I<br />
I Citrus waste concentrate.<br />
of grape wine,<br />
5 Pineapple juice.<br />
Malt sirup.<br />
Rydrol.<br />
Whey.<br />
Represents 6,727,737 gallons of whey and 919,216 gallons of apple pectin residue,<br />
77 Crude alcohols mixtures.<br />
II Wheat sirup,<br />
" Alcoholic blending material.<br />
" Cellulose pulp and chemical mixtures.<br />
None-See note, table 39.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
161<br />
TABLE 411-Materials: 1 Used at industrial alcohol plants in production of uncle-<br />
natured ethyl alcohol, by kinds and by States, fiscal year <strong>1949</strong>-Continued<br />
State<br />
California<br />
Florida<br />
Hawaii<br />
Idaho<br />
Illinois<br />
Indiana<br />
Iowa<br />
Kansas<br />
Kentucky<br />
Louisiana<br />
Maine<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Missouri<br />
New Jersey<br />
New York<br />
Ohio<br />
Pennsylvania<br />
Puerto Rico<br />
Texas<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Total<br />
Ethylene<br />
gas<br />
Pounds<br />
36,897,428<br />
36,897,438<br />
Molasses<br />
Golan,<br />
8, 451, NO<br />
5,405<br />
43, 587, 500<br />
10, 834, 303<br />
7, 200, 216<br />
584, 891<br />
24,292,103<br />
1,449,100<br />
57,317, 982<br />
3, 208, 734<br />
156, 731,884<br />
Ethyl<br />
sulphate<br />
Gallons<br />
16, 717,290<br />
31, 567, 696<br />
40,861,000<br />
42, 672,930<br />
Sulphite<br />
liquors<br />
Gallons<br />
226 599,200<br />
131,818,786 229, 549, 200<br />
Products<br />
used in<br />
redistillation<br />
Proof<br />
gallons<br />
46,150<br />
3,027, 604<br />
1,119,202<br />
14,231<br />
2,076,324<br />
93, 542<br />
3,314,282<br />
32, 264<br />
2,369,411<br />
27,898<br />
3,764,691<br />
4, 182, 218<br />
58,824<br />
48, 005<br />
17, 650<br />
4,901,356<br />
24, 983, 682<br />
Gallons<br />
2 480, 421<br />
682,975<br />
6 2, 566, 254<br />
1 218, 262<br />
1 16, 720<br />
s 1, 284, 851<br />
8 7, 575, 739<br />
6,648,953<br />
ga, 817<br />
II 953<br />
+ 1,269,885<br />
" 834,096<br />
a 651, 563<br />
22, 219, 382<br />
Other materials,<br />
893<br />
Pounds<br />
+10,250<br />
° 250,138<br />
188,440<br />
+2,772,013<br />
3,220,839<br />
,589 gallons of citrus<br />
See footnotes at end of table.
162 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE al.-Materials: Used at industrial alcohol plants in the production of<br />
undenatured ethyl alcohol, by kinds, and quantities of undenatured ethyl alcohol<br />
produced therefrom, fiscal year <strong>1949</strong><br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 163<br />
TABLE 42.-Summary: Production, withdrawals, and stocks of undenatured ethyl<br />
alcohol,' by months, fiscal year <strong>1949</strong><br />
!Proof gallons]<br />
Quantity used<br />
Ethyl alcohol produced<br />
Withdrawals<br />
Kind of material<br />
Ethyl sulphate<br />
Molasses<br />
Products used in redistillation<br />
Potatoes I<br />
Ethylene gas<br />
Grain and grain products 1<br />
Sulphite liquors<br />
Cellulose pulp, chemical and crude alcohols<br />
mixtures:<br />
Crude alcohols mixtures<br />
Cellulose pulp and chemical mixtures<br />
Whey<br />
Citrus waste concentrate<br />
Pineapplejuice<br />
Hydro'<br />
Apple in residue<br />
Fruit p<br />
Grape wine<br />
Other mixtures:<br />
Potatoes<br />
Molasses and citrus waste concentrate<br />
Malt sirup<br />
Grain and grain products at<br />
Alcoholic blending<br />
Wheat sirup<br />
Total<br />
Amount Unit Proof gallons<br />
131,818.786<br />
155, 282, 784<br />
24,983,682<br />
1,062,928,815<br />
36,697,938<br />
138, 631, 288<br />
229,549,200<br />
920, 913<br />
1, 269,886<br />
f 15,139,890<br />
1 2, 772,013<br />
794,559<br />
2, 566, 259<br />
232,982<br />
919,216<br />
8,523<br />
4,110<br />
69, 022,2W<br />
1,806,304<br />
948, 826<br />
946,160<br />
5,893<br />
953<br />
12iSSS2 a2m .em ppgg «« R<br />
ilog . a lags i i<br />
00 0Noa cco woa cto<br />
164, 769,128<br />
127,390,161<br />
29,654,380<br />
3 21,630, Ill<br />
15, 638.696<br />
11,470,894<br />
4,945,558<br />
} 1, an, 282<br />
} 713,797<br />
490,611<br />
203, 480<br />
110,707<br />
106,018<br />
823<br />
819<br />
2, 651, M6<br />
Percent<br />
of<br />
RMSVSSSS SSSSS<br />
'375,999,046 100.00<br />
I Additional amounts used in combination with other materials Included under "other mixtures.<br />
Produced from mashes consisting principally of potatoes, but including small quantities of grains and<br />
other material.<br />
a Less than 0.01 percent.<br />
4 Represents gross production. Net<br />
production-that is, the gross production minus products used in<br />
gedisaation-was 351,015,364 proof gallons.<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
Month<br />
Month<br />
•<br />
For hot<br />
pital, scion<br />
tide, and<br />
educational<br />
use<br />
211,848<br />
208, 020<br />
208,345<br />
205,236<br />
203, 731<br />
211, 827<br />
225147<br />
199,630<br />
209,211<br />
211,045<br />
212,010<br />
239, 787<br />
Production<br />
23,833,354<br />
25, 746, 217<br />
27,964, 702<br />
29, 820, il1.3<br />
33,603,279<br />
30, 795, 451<br />
26, 567, 028<br />
22, 376,111<br />
a 425, 789<br />
36, 232, 294<br />
33,864,754<br />
31, 796,362<br />
Tax-paid<br />
2, 968, 986<br />
3, 431,889<br />
3,808,604<br />
4, 701, 588<br />
5,114,050<br />
3,158, 649<br />
2,943, 101<br />
3,183, 990<br />
2,944,017<br />
2, 541,494<br />
3,021,621<br />
3,039, 766<br />
For donsturation<br />
22, 696,310<br />
26, 262, 873<br />
28. 715, 780<br />
30,075,037<br />
29, 134, 170<br />
29,338, 751<br />
23, 660, 526<br />
20,165, 292<br />
27,834,377<br />
27, 026, 628<br />
25, 769,940<br />
30, 692, 613<br />
Tax-free<br />
For use of the<br />
United States<br />
n■lignra<br />
c`SSISSaigidds<br />
851, 016, 361 90, 845, 719 3 321, 222, 197 644,889<br />
Withdrawals-Continued<br />
Tax-free-Cont.:mod<br />
Other<br />
8,399<br />
17,862<br />
16, 770<br />
11,325<br />
9, 699<br />
11,499<br />
3,948<br />
13,325<br />
27, 825<br />
6,050<br />
13,836<br />
18, 295<br />
Total<br />
72 875,827<br />
26, 556, 482<br />
28, 966, 678<br />
30,339, 578<br />
29,379,810<br />
29. 892,600<br />
23, 987, 693<br />
20,481, 527<br />
28, 135,392<br />
27,365,585<br />
26,029, 562<br />
30,8601063<br />
Grand total<br />
25, 832,912<br />
23, 988, 351<br />
32, 775,182<br />
35, 036,146<br />
34, 493, 860<br />
'32 750, 658<br />
26,930, 799<br />
23,665, 617<br />
31,079, 409<br />
29, 907,079<br />
29, 051,183<br />
33,809,829<br />
Stocks end<br />
of month<br />
38,487,093<br />
36, 097, 561<br />
31 133.049<br />
29, 591, 833<br />
31,998.745<br />
34, 047, 339<br />
37,153, 843<br />
37, 727,443<br />
37, 791,102<br />
93,842,483<br />
49,942,370<br />
51,015, 381<br />
2, 545,837 4 152,183 329, 565,106 365, 410,820 51,015,381<br />
I Represents production at industrial alcohol plants, withdrawals from industrial &who plants and<br />
industrial alcohol bonded warehouses, and stocks a industrial alcohol bonded warehouses and denaturing<br />
plants. Withdrawals and stocks include imported alcohol mingled with domestic alcohol. For withd<br />
rawals<br />
of imported alcoho l, see table 95.<br />
I In addition to tho domestic ethyl alcohol shown, 1,712,786 proof gallons of rum (table 84) were used for<br />
denaturation st distillery denaturing bonded warehouses and 1,596,125 proof gallons of imported ethyl<br />
alcohol (table 45) were withdrawn for denaturation.<br />
, 3 Represents 35,531 proof gallons withdrawn for export and 54.815 proof gallons for beverage PurPO Sac<br />
59,170 proof gallons tor medicinal use, and 2,669 proof gallons for industrial use in Puerto Rico.
164 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 43.-Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year 1948<br />
[Proof gallons]<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 165<br />
TABLE 43.-Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of undenatured ethyl alcohol,' and premises operated, by States, fiscal year<br />
<strong>1949</strong>-Continued<br />
[Proof gallons]<br />
State<br />
Production<br />
Tax-paid<br />
For dematuration<br />
Withdrawals<br />
Tax-free<br />
For use of the<br />
United States<br />
For hospital,<br />
scientific,<br />
and educational<br />
use<br />
Ti----w<br />
Other,<br />
State<br />
Withdrawals-Continued<br />
Tax-free-<br />
Continued<br />
Total<br />
Grand total<br />
Losses in<br />
industrial<br />
alcohol<br />
bonded<br />
warehouses<br />
Stocks<br />
June 30<br />
Number of premises<br />
operated /<br />
Industrial<br />
alcohol<br />
plants<br />
Industrial<br />
alcohol<br />
bonded<br />
warehouses<br />
California 6, 154, 066 601, 289 6,112, 710 19,798 177, 337 9<br />
Colorado 4, 067 4 3,009<br />
Florida 370, 654<br />
Hawaii 203, 980 393 194,163 3, 549<br />
Idaho 20,324 20,324<br />
Illinois 746, 092 1, 727,490 10, 331, 600 11, 770 339, 887 2, 084<br />
Indiana 22, 520, 350 6, 123, 419 28, 951, 369 1,893 73,490<br />
Iowa 3, 239, 639 3, 439,198 867, 968 2- 31, 210 205<br />
Kansas<br />
Kentucky<br />
7, 912,178<br />
18, 871<br />
7,588,203<br />
5, 919, 279 18,871 410 8, 184<br />
Louisiana 78, 359, 707 834, 494 60, 921, 742 63, 076 263, 395<br />
Maine 567,193 27, 161 658,326<br />
Maryland 9, 690, 608 914, 004 10, 374,451 122, 608 260, 616<br />
Massachusetts 5,958, 023 443,186 5, 876, 006 1, 906 195,254<br />
Michigan 357,848 271,284 357,847 115, 397<br />
Missouri 780,455 145,597 780,453 1, 528 135,086<br />
Nebraska 13, 203 22, 299 5, 062<br />
New Jersey 20, 012, 458 1, 324,170 37, 203, 321 47, 587 434, 294 15, 073<br />
New York 2, 942, 993 117,188 5, 088, 200 22, 386 74, 457 14,159<br />
Ohio 56,871 4, 856, 338 19, 511 I, 414 191, 729<br />
Pennsylvania 65, 336, 623 6, 484, 492 98, 593, 738 381, 647 245, 203 4, 206<br />
Puerto Rico<br />
South Dakota<br />
1, 347, 110 1, 027, 992 1,017 116, 652<br />
Texas 64, 227, 513 48, 645, 392 10<br />
Virginia 978, 663 996, 313<br />
Washington 4, 995, 558 6,627 263,785 72 21,061<br />
West Virginia 54, 738, 747 586 54, 398, 418 2, 807<br />
Wisconsha 16, 687 16, 687<br />
Total 351,015, 364 40, 845, 714 3 321, 222,197 644, 889 2, 545, 837 I 152, 183<br />
See footnotes at end of table.<br />
California A 309, 854 6, 911, 143<br />
Colorado<br />
21,468 985,907 5<br />
3,013 7,080<br />
Florida<br />
3 3,780<br />
617<br />
Hawaii<br />
82,268 1<br />
197, 712 198,105<br />
Idaho<br />
1, 286 345, 986<br />
20,324<br />
1<br />
20,324<br />
Illinois 10, 685,341<br />
1<br />
12,407, 831 53.060 2,82A,<br />
Indiana<br />
691<br />
29, 026, 702<br />
2<br />
35, 150, 121<br />
Iowa<br />
112, 231 10,163, 260 2<br />
836,963 4, 276,161<br />
Kansas<br />
17, 756 132, 481 2<br />
7, 588, 203<br />
Kentucky<br />
317, 467 1<br />
27, 465 5,946, 744<br />
Louisiana<br />
6, 548 627,172<br />
60, 798, 163<br />
1<br />
61, 582,657<br />
Maine<br />
110,970 1, 846, 910 5<br />
658, 326 685, 487<br />
Maryland<br />
8, 760 1<br />
10, 757, 675 11, 671, 679 26, 866<br />
Massachusetts<br />
313, 066<br />
6, 073,166<br />
1<br />
6, 516, 352<br />
Michigan<br />
12,447 312, 579 1<br />
473,244 744,528 36<br />
Missouri<br />
22,347 1<br />
917, 067 1,062, 664<br />
Nebraska<br />
7 13, 914 2<br />
5,062 27,311 11,394<br />
New Jersey<br />
29,310 I<br />
37, 700, 225 39, 021, 395<br />
New York<br />
95, 429 2, 297 503<br />
5,199, 202 5, 316, 390 17, 570 512, , Dhio<br />
711<br />
212, 654<br />
1<br />
5, 068, 992 22,<br />
Pennsylvania<br />
586 2,122, 755 1<br />
99, 224, 792 55, 709, 289<br />
Puerto Rico<br />
234,136 25, 571, 915<br />
1,145, 611<br />
3<br />
1,145, 611<br />
lout's Dakota<br />
11, 319 924,523 3<br />
l'exas<br />
194<br />
48, 645, 402 98, 645, 902<br />
Virginia<br />
45, 671 955,186<br />
996,313<br />
2<br />
098, 313<br />
Washington 1<br />
284, 918 291, 545<br />
West Virginia<br />
17,845 250,770 1<br />
54, 399, 225 54, 399, 811 190, 576<br />
Wisconsin<br />
1, 059, 880 2<br />
16, 687 16, 687<br />
1<br />
Total 324, 565,106 365, 910.820 3 1, 018, 776 51, 015, 381 96 76<br />
1 Represents production at industrial alcohol plants withdrawals from iudustria alcohol plantslind<br />
industrial alcohol bonded warehouses, and stocks at industrial alcohol bonded warehouses and denaturing<br />
plants. Withdrawals and stocks include imported alcohol mingled with domestic alcohol. For withdrawals<br />
of imported alcohol see table 46.<br />
2 Represents an excess of returns over withdrawals.<br />
3 In addition to the domestic ethyl alcohol shown, 1,712,786 proof gallons of rum (table 85) were used for<br />
denaturation at distillery denaturing bonded warehouses and 1,596,125 proof gallons of imported ethyl<br />
Alcohol (table 46) were withdrawn for denaturation.<br />
I See footnote 3, table 42.<br />
6 Represents number operated during any part of the year.<br />
/ In addition, losses in denaturing plants amounted to 67,256 proof gallons.<br />
1-... .-1. b. 1-. 61 ... v .-IN) Nedg cy •no... Co m,-,N
166 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 44.-Summary: Production, withdrawals, tones, and stocks on hand June 30,<br />
of undenatured ethyl alcohol, and premises operated, fiscal years 1934 to <strong>1949</strong>,<br />
inclusive<br />
[Proof gallons)<br />
Fiscal year ended Ione 30<br />
Fiscal year ended<br />
June 30<br />
Production<br />
Tax-paid<br />
Withdrawals<br />
For densturation<br />
1<br />
Tar-free<br />
For use of the<br />
United States<br />
165, 103 582 16,154, 614 137, 416, 765 793, 803<br />
180, 645, 920 18, 990, 972 163.009, 786 852, 615<br />
196, 126,236 24, 052, 532 172, 478, 748 993, 734<br />
223, 181, 228 32, 289,650 179,324, 373 1,041,828<br />
201, 033, 858 28, 976, 609 164, 263, 210 950, 760<br />
201,017, 596 22,150, 969 175, 694,641 I, 057, 712<br />
243, 727, 756 24, 344, 306 223, 321, 704 1, 224, 504<br />
298,845, 417 27, 866, 523 274, 887, 261 3, 696, 008<br />
2 424, 804,091 24, 93%340 374, 760, 259 43, 319, 325<br />
1447, 786, 568 5, 675, 341 408, 303, 779 103, 124, 789<br />
1 636, 575, 216 8,178,898 973, 439, 556 122,397,846<br />
I 683, 431, 544 27, 836, 579 971, 496, 910 111, 210, 119<br />
329, 386, 962 47, 203,159 393, 458,5W 12, 751, 367<br />
248, 798, 639 47, 144,066 338, 029,989 2, 939, 908<br />
332, 282,148 38, 758, 397 301, 101, 168 284,447<br />
351, 015, 364 40, 845, 714 321,222, 197 644,889<br />
Withdrawals-Continued<br />
Tax-free--<br />
Continued<br />
Total<br />
Grand total<br />
Losses in<br />
industrial<br />
alcohol<br />
bonded<br />
houses<br />
were-<br />
1<br />
Stocks June<br />
30 &<br />
Other '<br />
•.5<br />
Number of premises<br />
operated<br />
Industrial Industrial<br />
alcohol<br />
alcohol bonded<br />
plants warehouses<br />
139,997,908 156, 152, 522 490,854 27, 970, 640<br />
70<br />
166, 104, 787 183, 095,759 491,228 25,252, 756 74<br />
175,888, 268 199,938, 800 438,851 21, 300, 340 72<br />
18% 931,173 215, 220.823 528,194 28, 464, 541 73<br />
167, 901,959 198, 878, 568 524,879 8%096, 632 88<br />
179, 580, 529 201, 731, 498 996,086 80, 860, 361 83<br />
227,476, 472 251, 820, 7M 496,294 21, 798,559 65<br />
281, 638, 572 309, 505, 095 897,140 10, 392,352 82<br />
421, 143, 548 446, 075,886 824,264 28,014,266 88<br />
513, 547, 658 519,222, 997 2,007, 404 21% 923,266 111<br />
1,098, 177, 833 1,104, 356, 531 1,688,624 127,919,667 III<br />
1,084, 8622,167 1, 112,698, 741 1, 378, 624 143, 639,009 90<br />
40%830, 009 456,093, 168 1,133, 305 110, 538, 987 90<br />
343, 581, 274 - 390, 725, 340 1, 045,462 27,016, 284 74<br />
304,825,389 343, 5 83, 788 897, 7 38 , 273, 358 n<br />
324, 565,108 365, 4 10, 820 1, 018, 77575 51 , 015,381 76<br />
1 Represents withdrawals for denaturation 1934 through 1941, and 1948 and <strong>1949</strong>. For 1092 through 1997<br />
representsproducts used or denaturation, that is, domestic ethyl alcoho , imported ethyl alcohol, and spirits<br />
produced by registered distilleries &redesignated upon receipt at denaturing plants as alcohol . During<br />
such years denaturing plants were permitted to store ethyl alcohol for purposes other than for denaturation.<br />
Accordingly, the quanti y of ethyl alcohol used for denaturation is reported for such years in lieu of withdrawals<br />
for denaturation<br />
2 Represents withdrawals for hospital, scientific, and educational use, for export, and in Puerto Rico for<br />
medicinal, beverage, and industrial use. Beginning with 1947, includes transfers to customs manufacturing<br />
bonded warehouses.<br />
3 Represents gross production. Net production for such years-that is, the gross production minus products<br />
used in redistillation-was 419,566,596 proof gallons for 1942, 364,698,976 proof gallons for 1943, 590,92%00<br />
proof gallons for 1944, and 650,089,874 proof gallons for 1946.<br />
Exclusive of losses in denaturing plants.<br />
Represents stooks in industrial alcohol bonded warehouses and for 1942 through <strong>1949</strong> includes stocks at<br />
denaturing plants.<br />
3MAOSAMMOSO 41 441 $<br />
I 1 •<br />
1<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
id IMPORTED ETHYL ALCOHOL<br />
(Relates to ethyl alcohol imported tar-free for industrial purposes]<br />
-TABLE 45.-Summary: Importations, withdrawals, and stocks at industrial alcohol<br />
bonded warehouses, of imported undenatured ethyl alcohol, by months, fiscal year<br />
<strong>1949</strong><br />
Proof gallons]<br />
Month<br />
Tg E s; .0.<br />
fl owse<br />
'twc s"<br />
July 289,104<br />
August 276, 591<br />
September 69,543<br />
- October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
Sail<br />
May<br />
June<br />
Tax-free<br />
withdrawals<br />
from Indus-<br />
Stocks and of<br />
trial alcohol month at<br />
hPolaursiteas,anfodr warehouses Industrial 2<br />
bonded warebonded<br />
denaturation<br />
1 2<br />
cc<br />
t,<br />
Total 635,238 960,887<br />
IMira<br />
ieggi101<br />
1 Imported alcohol received at denaturing plants either directly from customs custody or by transfer from<br />
an alcohol plant or bonded warehouse is not separately reported after receipt<br />
Represents imported alcohol not mingled with domestic alcohol. Imported alcohol which has been<br />
.mingled with domestic alcohol is included in table 42.<br />
' TABLE 46.-Summary: Importations, withdrawals, and losses at industrial alcohol<br />
bonded warehouses, of imported undenatured ethyl alcohol, by States, fiscal year<br />
<strong>1949</strong><br />
• [Proof gallon/4<br />
State<br />
Tax-free<br />
withdrawals<br />
from InwiTtharr<br />
awals duherriel ai plants industrial<br />
fm,rani al8rtornp nis<br />
•••••-•-, • for and Indus- alcohol<br />
detna ionturi a-<br />
trial alcohol bonded<br />
bonded ware- warehouses 3<br />
houses, for<br />
denature,-<br />
tion 1 1<br />
-Louisiana 953, 518 7, 628<br />
New Jersey . 7,371 1<br />
West Virginia. 636,238<br />
Total 635, 238 980,887 7, 629<br />
'Bee footnote 1, table 45.<br />
*Represents imported alcohol not mingled with domestic alcohol.<br />
Mingled with domestic alcohol is included in table 43.<br />
Imported alcohol which hasbeen
168 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TAJ11,E 47.-Smnmari/: Importations, 1IJt'thdr(p{ials, los,~ell and stock,~ a/ in'ill',<br />
alcohol bonded wareho11sell, of im'porled )l;ll,hmatw'ed ethyl a.lcohol, fiscal year, 1<br />
to 191,.9, incl1(sive<br />
[Proof ;.:"lIon5)<br />
Fiscal yc'lr ended<br />
June 30<br />
Tax·(ree wilbdrawfl.ls (rom customs<br />
custody<br />
For trans(or<br />
to induStrial<br />
"!cohoI<br />
phml.suucl<br />
indu;;trinl<br />
"Jco!lQI<br />
lll>uded<br />
wnrohollses<br />
Ford,·n"·<br />
turation'<br />
19.13 •..••••..••... ._ 3, :l,>S, r.31i 4.5!,9.sM<br />
HI14_ _.. _ 2.~. 072 30.48.;.007<br />
l\H5 __ ._ •• ~_ ••_.......... 45.80-1.100<br />
1fJ.16'.. _ _._... 31.800.\HC 15.541,252<br />
19-17 ' _....... 20.318.2·12 ll. 005. 310<br />
HilS _................. 30.4~1.\l(;.~ 2. :lC,q, tlSl<br />
1[»9 · .-- .<br />
'I'ota1import<br />
aLions<br />
.For (lena·<br />
turation 2<br />
31, 7801.1'18 .... 9~86i~ii7o., , ..<br />
22,174,31S<br />
34, llf'J5, \Y.14<br />
1J.35,238 960, SS7 1-.--. --.....1<br />
Imported alco·<br />
hol min~Jr;d Losscs ~t<br />
with dome~(ic industrial<br />
}~Iscnl l'car euded June 30 ,Ic(,ho] fit in·<br />
dustrif\.l alco·<br />
alcohol<br />
bonded<br />
hoI bClI1ded Wtlfehollscs I<br />
'W;lfchouses<br />
11).13 ' _•• __ __ ._•• 61. Q·:O 3, ~02<br />
Ig:L::~:~~::::::::::::::::::::::::: ::::::::.::::::::::::: ....-~~~ Si;i~ iw' .._.... ~~,.O~:l I·..··· ---...._.'<br />
194n ' , __ _ _ _ H.g·r:. :1Q;J 49.·1~,'<br />
:~K·.·.:: ::::::~::: :::::::::::::::::::::::::::::::-:~::::~:: t ~~: ~~ :~: ~~~<br />
llH9 _ _ 7,629<br />
I Reproscuts imported olcohol not rnlTlj,lcd with domestic alcohol. Imported alcohol "bleb bu<br />
1D1[l~lc(l with (JoUJcstic alcohol Is Included in t"ble H.<br />
• Sec footnote J• table ~(;,<br />
I He[>rcscnts wlthdrnwnls for bo,pitt>l, srJcotlOc. and o(lucal.t,,,,,l me. '!ld for cxport.<br />
• The ltnportntion of alcohol free o[ tl\X lor industria.! purposes was Iluthorlwd. Clfceth'c Oc<br />
the f(eycnue ACI, of l1H2.<br />
J Ill(:lul1.,s \,~92,S(Klllroo( ~£lnons witbdrtlwn (or use of tl,e United St"t"s.<br />
• Tml'ortod alcohol was trunsfcrrc.llrIll1l denaturing plnnts to ill'.!wmlal nlcolwl bouded wareh~<br />
(allOWS: 2,\OS.30111rrlof ~.ll()ns in 11146 "nd 7,6M,no pwol gallons inllH7.<br />
IV. DENATURED ALCOHOL<br />
!Rcl~WS to dOna1.llflld alcohol produt-.::d by denaruring planls]<br />
T.\Bl,E 4S.-Prodw;liQn: Bthyl ILlc,{)hol a.sed for denaturation n.nd completely<br />
.specially denatured alcohol produced, by months, fis(;al YelLr 191,9<br />
Month<br />
Production<br />
E t/ryl alcobol<br />
uS(!d for dc' Completely Speci"lly<br />
ruotllr:\lion I I douull1,,'l.~ll) ~1.216 I,~~~ !,.O~~.~~1<br />
A~st - ..- --..- _..... 2,33(1.~(l8 00,389 1.306 .. ·'__•.)il:l<br />
SePt~rDi.,r - _. -•.,- --..--..... 2,OO~, Uil5 ~97. 827 3. 512 ~. !lOS, m<br />
OCIoller - --.·-··--·-·- •...- ••-· 2.112.653 2n relnli"c to too compc'Si.!,19n 01 thesc lormtllllS will ho (Ollnd jn tbe Appendix to HegllhUons<br />
No.3, "Formulae (or Completely and SpeCl,lly Denatured ,Ucol.lo)" (rc\·i>ed llH2). 'l'rellSury Dopnrtltlont,<br />
Janau 01 lnt~rllul RO\·CDUO.<br />
IIDeludc3 6.8\/,1 wine g:,Umls witltllmwn lor U9() o( the Ulliwtl Sttl!lwnls.<br />
Ild('~ 8:JO.orA wlnc gallon. withdrawll for use o( tbe Ullited ~tatU5.<br />
Proof gallon, lVin' gallOlI' Win, gaUon,<br />
JII\)' _ __ __ 2.3. 2'J1'o, 916 1,14:1,922 11.3\1$.611<br />
AlIgnS! __ 2fo.817,849 2.408,850 12.120.22')<br />
September _<br />
_ 28, DIll. 712 2, -171. 810 13.188.128<br />
()ctooor<br />
-.......... 29.5:l5.231 2.468, 217<br />
l:l.-19J.OC'~<br />
No\'ctlll>cr __ _.. 29. 876.()1~ St.6. tSI 15,1(,6.33-1<br />
Vct'Cmhcr<br />
Jalluar~ -<br />
_ __<br />
- --..............<br />
29:414.-157<br />
2:1,878,:122<br />
2tH.472<br />
148.25.1<br />
I.). 560.4M<br />
12.7I17.0r03<br />
f'l,l"uary<br />
March _<br />
__ .. __ .. __<br />
_. __ .. __<br />
_ 20. ,,59, 865<br />
28.074. 271<br />
179,237<br />
1711.1>30<br />
10. llil. 9aJ<br />
14, P,~,3S0<br />
Aprll _...... 2fo.91l;,3l 51.359 14,416.928<br />
l\1n~ - _........................... 25.l'-l5.02li 42.IlS.q 1:1.S.1O,lklO<br />
June<br />
:{(I:fi9S.893 75.(;
170 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
171<br />
TABLE<br />
51.-Withdrawals: Specially denatured alcohol, by leading' formulas and<br />
by months, fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
TABLE 52.-Summary: Ethyl alcohol used for denaturation, and production, withdrawals,<br />
stocks on hand June 30, and losses of denatured alcohol, and denaturing<br />
plants operated, by States, fiscal year <strong>1949</strong><br />
.5 DI 0<br />
4-Al it ma si zg .sthhAaA ko<br />
=.4.00,4<br />
Formula July August September October November December<br />
6,152,170<br />
1,814,120<br />
1,489,874<br />
558,024<br />
257,693<br />
295,417<br />
6,330<br />
147,904<br />
210, 158<br />
81,933<br />
79, 526<br />
104,403<br />
43,230<br />
1,026<br />
27,339<br />
27,067<br />
33,647<br />
22,417<br />
11,674<br />
7,781<br />
36,317<br />
6,286,502<br />
1,726,338<br />
1,707,923<br />
436,812<br />
271, 734<br />
311, 547<br />
62,866<br />
199,776<br />
221,834<br />
119,520<br />
71, 592<br />
110,407<br />
66,212<br />
38,941<br />
35,139<br />
27,145<br />
12,528<br />
27,748<br />
17,118<br />
29,235<br />
7,080, 685<br />
1,806,947<br />
1,889,312<br />
534,511<br />
366,180<br />
333,611<br />
63,532<br />
207,990<br />
226,864<br />
118,011<br />
80, 259<br />
115,511<br />
68,823<br />
26, 237<br />
42,004<br />
57,689<br />
36,465<br />
12,092<br />
9,532<br />
34,639<br />
6, 987, 610<br />
1,901,679<br />
1,806,887<br />
432,752<br />
358,643<br />
310,012<br />
69,782<br />
245,749<br />
161,340<br />
152,888<br />
111, 764<br />
97,840<br />
61,322<br />
24,205<br />
50,317<br />
51,906<br />
46,263<br />
28,948<br />
24,145<br />
11, 503<br />
37,530<br />
9,678,790<br />
1,954,471<br />
1,627,470<br />
303,692<br />
292,442<br />
315,406<br />
67,283<br />
159,047<br />
195,478<br />
151,947<br />
112 867<br />
86,918<br />
72,299<br />
24,159<br />
59,634<br />
33,346<br />
53,579<br />
23,333<br />
26,676<br />
6,833<br />
W, 764<br />
9,387,388<br />
1,986,448<br />
1,541,168<br />
500,627<br />
309,650<br />
216,759<br />
126,905<br />
158,406<br />
156,218<br />
107,575<br />
111, 374<br />
103,061<br />
54,916<br />
81,749<br />
54,459<br />
56,524<br />
84,445<br />
13,340<br />
21,336<br />
6,601<br />
35,287<br />
11, 388,050 11,770,917 13,110,794 12,973,085 15,274,384 15,063,238<br />
Formula January February March April May June Total<br />
m co 0 p;
172 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 53.-Operations in specially denatured alcohol: By bonded dealers, by States,<br />
fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
State Received 1 Removed 1<br />
_<br />
Losses s° Tune 30<br />
California 3 -1, 986 48<br />
Connecticut 76, 315 71, 782 7,109<br />
Illinois 113, 315 119, 979 688 22, 356<br />
Kentucky 28, 519 29, 661 2, 283<br />
Maryland 31, 227 30, 387 15 4, 194<br />
Massachusetts 99,002 95,092 2 11,267<br />
Michigan 57,167 58, 579 5 4, 756<br />
Minnesota 53, 681 55, 013 10 5,363<br />
Missouri 169,185 168, 595 48 14, 056<br />
New Jersey 17, 418, 897 1 7, 442, 846 1,805 48, 297<br />
New York 5, 005 5,599 216<br />
Ohio 217, 352 215, 208 132 17, 580<br />
Texas 10, 514, 525 9, 786, 824 23, 834 736, 570<br />
Utah 4, 522 4,155 2 1,168<br />
Washington 1,569 1,427 1,765<br />
Wisconsin 62<br />
Number<br />
of<br />
dealers<br />
operating<br />
2<br />
Total- 28,783, 315 28, 084, 704 26,541 877,028 37<br />
1 Excludes interdealer shipments.<br />
2 Represents number operating during any part of the year.<br />
3 Represents an excess of returns over receipts.<br />
TABLE 54.-Operations in specially denatured alcohol: By manufacturers, by States'<br />
fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
titiNtiNbNNb bNWNtititi<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 173<br />
TABLE 54.-Operations in specially denatured alcohol: By manufacturers, by States,<br />
fiscal year <strong>1949</strong>-Continued<br />
Oklahoma<br />
Oregon<br />
Pennsylvania<br />
Puerto Rico<br />
Rhode Island<br />
South Carolina<br />
South Dakota<br />
Tennessee<br />
Texas.<br />
Utah<br />
Vermont<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Total<br />
[Wine gallons]<br />
State Received Recovered<br />
after user<br />
37, 597<br />
154,318<br />
12, 322, 776<br />
502, 926<br />
22,575<br />
1,567<br />
39<br />
22, 451, 019<br />
12, 831, 978<br />
4,138<br />
499<br />
689,257<br />
3,100<br />
44,173, 860<br />
560, 457<br />
30<br />
16, 005,188<br />
130<br />
17, 297<br />
1,88%023<br />
30, 592,181<br />
7, 919<br />
Used In<br />
manufacturtzi<br />
°nein g<br />
recovered<br />
alcohol)<br />
36, 533<br />
162,186<br />
26, KO, 542<br />
501, 709<br />
20 884<br />
1 , , 529<br />
84<br />
22, 464, 705<br />
12, 454, 936<br />
4, 361<br />
982<br />
2, 387,139<br />
3,404<br />
71, 788,828<br />
534,174<br />
42<br />
Losses<br />
1<br />
1, 802<br />
5<br />
3, 711<br />
11,466<br />
3<br />
17<br />
8<br />
24<br />
127<br />
stocks<br />
June 30<br />
7,623<br />
11, 684<br />
1, 659, 235<br />
2,182<br />
3, 460<br />
357<br />
9<br />
3, 30% 923 561,316<br />
240<br />
36<br />
76, 537<br />
397<br />
4,562, 704<br />
54, 091<br />
12<br />
Number<br />
of 17128.1211-<br />
lecturers<br />
or:4<br />
2<br />
154, 299,797 117, 893,693 266, 179, 133 83,940 13, 979,713 4,153<br />
lIn some industries where the denatured alcohol does not become a part of the product, a portion Is recovered<br />
and reused.<br />
Represents number operating during any part of the year.<br />
s Includes 165,523 wine gallons recovered from solutions received containing specially denatured alcohol.<br />
ZXV.MR`I' PrI• S Z Fi R"'<br />
State<br />
Received<br />
Reeovered<br />
after use 1<br />
Used in<br />
manufactilting<br />
(including<br />
recovered<br />
alcohol)<br />
Losses Maw<br />
Stocks<br />
June 30<br />
Number<br />
of menufacturers<br />
°matkg<br />
2<br />
Alabama 73, 497 6, 372 79,101 10 7, 759<br />
Arizona_ 149 130 22<br />
Arkansas 296, 909 288, 1/89 21, 297<br />
California. 2, 758, 838 1,184, 758 3, 944, 725 2,155 25%540<br />
Colorado 32,699 39, 235 2 14, 868<br />
Connecticut 820, 735 765, 571 779 93,099<br />
Delaware 105,623 861,594 947,146 23 32,767<br />
District of Columbia 57, 293 53, 785 9 5, 335<br />
Florida 47, 099 49, 728 99, 089 11. 9, 286<br />
Georgia 183,403 170,995 8 16,900<br />
Hawaii 6,475 6,520 199<br />
Idaho 70 71 12<br />
Illinois 4,975,143 1,798,332 6, 689 419 5,104 353,569<br />
Indiana 4, 506,196 8, 781, 359 13, 141, 062 1,411 299, 036<br />
Iowa 153, 603 139, 562 41 10, 905<br />
Kansas 59,471 59,334 4,615<br />
Kentucky 128, 210 128,694 8,787<br />
Louisiana. 4, 960, 702 12,869, 741 17, 876, 412 17 41,901<br />
Maine 47, 868 97, 859 80<br />
Maryland 3,154, 271 280, 679 3, 349, 867 300 158, 280<br />
Massachusetts 3, 362, 528 3, 428, 286 6, 706, 921 13, 606 193,746<br />
Michigan 2, 267, 526 1,005, 879 3,140, 720 3,487 238,405<br />
Minnesota_ 18%985 191, 874 29 20,155<br />
Mississippi 185, 921 8, 009,158 8,172, 722 32, 582<br />
Missouri 2,378, 687 3,699, 707 5, 994, 832 2, 297 242,191<br />
Montana 25 25 8<br />
Nebraska 2,344 5 2,160 3 481<br />
Nevada 449, 073 422, 322 31, 251<br />
New Hampshire 16,106 16,138 129<br />
New Jersey 20, 978, 094 19, 609,263 40, 352,183 30, 310 1, 037, 065<br />
New Mexico 388 375 49<br />
New York 1 6, 978,255 7,321, 835 14, 248, 568 3, 755 44%672<br />
North Carolina 595,151 595,880 6 37,338<br />
North Dakota 43 35 13<br />
Ohio 781.291 476.263 1.261.186 3,413 135,601<br />
See footnotes at end of table.<br />
gc 1,21Mg4r"UpRW.'=J M NgMrr g-p- A
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
174 175<br />
TABLE 55.-Summary:<br />
Ethyl alcohol used for denaturation, and production, withdrama's,<br />
and stocks on hand June 30, of denatured alcohol, and premises operated,<br />
[Produced by registered and fruit distilleries]<br />
V. DISTILLED SPIRITS: UNREC nano<br />
fiscal years 1934 to <strong>1949</strong>, inclusive<br />
TABLE 56.-Materials: Used at registered distilleries in production of distilled spirits,'<br />
by kinds and by months, fiscal year<br />
Denaturing plants<br />
<strong>1949</strong><br />
Ethyl alcohol<br />
used<br />
Grain and grain products<br />
Fiscal year<br />
ended June 30 for denaturation<br />
I<br />
With-<br />
Corn Rye Malt Wheat Sorghum<br />
Month<br />
Produc- With- Stocks<br />
Stocks<br />
Production drawals<br />
vain Total<br />
tion drawals June 30<br />
June 30<br />
Wine<br />
Wine<br />
Bins<br />
Pounds Pounds Pounds Pounds Pounds Pounds<br />
Roof Wine<br />
Wine<br />
Wine<br />
gallons<br />
gallons<br />
gallons<br />
131,937, 378 29, 425,938 22, 806,041 4, 632, 304<br />
28, 443,067<br />
55,067,092<br />
777,674<br />
107, 147,490<br />
11,<br />
24,199, 772<br />
204, 740 194,<br />
19,473,258<br />
706, 801<br />
gallons gallons<br />
gallons<br />
gallons<br />
2,686,829<br />
1934<br />
38,050, 525<br />
58, 284,395<br />
358748<br />
35, 700,192<br />
64,955,485<br />
465 , 15,889, 924<br />
111, 955,781<br />
169, 196,073<br />
139,681, 129 27,174, 311<br />
748,967<br />
54, 739,827<br />
32, 700, 473 24,752,828 5,045,853 33, 760, 311<br />
1935<br />
,724<br />
131, 417,107<br />
208, 205,244<br />
165,233,606 38,76,679<br />
38,070,464 28, 995,080 769, 930 27, 235, 545 225,988,128<br />
1936<br />
174,357, 295 36, 52 4 1,433,844<br />
58, 653,468<br />
2,358<br />
4 250,899<br />
84, 819,485<br />
23,484,104<br />
80,084, 281<br />
799,468<br />
174997, 394 41,049,336 34, 757, 995 4,431,980 16, 572, 848<br />
1937<br />
25, 727,946<br />
69,009,024<br />
491,852<br />
192, 219, 355 46,681,391<br />
272,758,951<br />
181,034, 322 22,118,378<br />
857,663<br />
79,681, 878<br />
35,173, 936 2,045,620 11,071,030 287, 221, 252<br />
1938<br />
165,848, 296 25,598, 717<br />
699,772<br />
69, 688 253, 258<br />
17, 204,615<br />
83, 561, 077<br />
1,325,583<br />
181,175, 969 33, 788,650 29, 709, 629 2,878,212 12,489, 272 240,121, 732<br />
1939<br />
177,336, 688 17, 179,433<br />
455,998<br />
82, , 014<br />
15,495,290<br />
111, 409,797<br />
1,163,490<br />
129,930, 531 31, 220165 26, 405,978 6,284, 610 8,458,498<br />
19401<br />
17, 720,882<br />
185,834, 261<br />
630, 474<br />
192, 506,953<br />
202, 299, 780<br />
225, 160,792 15,352,033<br />
498,982<br />
111, 509,432<br />
31,618, 322 24, 462,930 5, 715, 680 2, 086,921<br />
1941<br />
28, 958,998<br />
179, 217,153<br />
2,721,991<br />
143, 516,339<br />
206,390,806<br />
276, 766,363 17,676,172<br />
438,835<br />
136,319, 810<br />
27,233,679 23,861,265 393, 220<br />
194, 506,993<br />
1942<br />
376, 624,912 28, 628,181<br />
94, 442<br />
177,058,630<br />
24,320,681<br />
198, 524, 631<br />
7,161,328<br />
130,107,167 26,630,789 21,171, 653 364,917<br />
1993<br />
62, 210,817<br />
471, 781, 825<br />
18,154,806<br />
101,830, 610<br />
178, 274,996<br />
408,303, 779 21,369, 788<br />
143,208<br />
193, 977, 658<br />
18, 317,658 15,290,095 342, 720<br />
136, 581,084<br />
1944<br />
973,439,556 52,331, 761<br />
224,133<br />
465,909, 511<br />
32,288,945<br />
194,008,001<br />
20,629, 245<br />
3<br />
1945<br />
971, 446,910 33,087, 533<br />
1, 013, 288<br />
991,446,833<br />
27,118,835<br />
186, 657,673<br />
8,919,656<br />
1,659,522,064 375, 918,617 806,860,876 3 85,489,975 138,669,105 2,515,250,427<br />
1946<br />
393,458, 500 28,144,437<br />
46, 595<br />
197, 554,311<br />
36,324,125<br />
147,348,371<br />
1, 878, 777<br />
1947<br />
338,029,989 36,395, 715<br />
102, 261<br />
159,927, 752<br />
34, 748,659<br />
149, 394, 037<br />
846, 582<br />
1948<br />
339, 651,746 34,887,789<br />
226,077<br />
160,359,372<br />
10,321,778<br />
164,273, 211<br />
8,640, 566<br />
Potatoes<br />
Products<br />
<strong>1949</strong><br />
323,925,930 10,221,492<br />
105,882<br />
156,389,294<br />
Month<br />
and potato Molasses used in re- Other materials<br />
products<br />
distillation<br />
Specially denatured alcohol<br />
Gallons Proof gallons<br />
Gallons<br />
Number of<br />
Number of<br />
195,876 1,359, 327<br />
denaturing<br />
manufao-<br />
209,880 508, 353<br />
Fiscal year ended June 30<br />
Stocks June 30<br />
8,120<br />
plants<br />
turers<br />
247,414 7E8,922<br />
2, 724<br />
operated<br />
operating<br />
838,911 383,449<br />
232,811 582,163<br />
Bonded Manufac-<br />
243,888 378, 434<br />
dealers turers<br />
282,433 297,367<br />
1,987, 646 254, 292<br />
223, 980 349, 288<br />
Wine gallons Wine gallons<br />
4,686<br />
242,858 282,379<br />
1934<br />
492,381 2, 637, 211<br />
41<br />
70<br />
9,279<br />
180,464 410,841<br />
1935<br />
391,240 2,760,602 39<br />
71<br />
3,869<br />
196 751 118, 684<br />
1936<br />
333, 542 2, 771, 921<br />
37<br />
67<br />
4,323<br />
4,321<br />
4 156, 473,978 3<br />
1937<br />
349, 789 3,369,088<br />
45<br />
67<br />
5, 057, 738 5, 713, 487 4 1,942,218 '6844<br />
1938<br />
283,206 2,708, 739<br />
43<br />
64<br />
1,905<br />
1939<br />
378,009 3,162, 641<br />
38<br />
55<br />
4, 233<br />
1940<br />
381,655 5,974,138 40<br />
52<br />
9,200<br />
Whisky, rum, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy<br />
4, 213<br />
and spirits-(Slit, see table 58.<br />
1941<br />
279,383 6,217,459<br />
43<br />
51<br />
4, 031<br />
z Includes 63,585,799 pounds of corn oil residue and 14,070,740 pounds of corn meal.<br />
1942<br />
5,801, 635 7,927,692 62<br />
53<br />
1943<br />
9,080,979 13,874,162<br />
76<br />
50<br />
1,019<br />
Includes 90,442,284 pounds of a wheat byproduct and 377,494 pounds of wheat bran.<br />
9,061<br />
Includes 103,018,478 pounds of potato slurry.<br />
1944<br />
3, 841, 166 12, 118,670<br />
66 42<br />
Ig<br />
4,239<br />
litinnesents 2,622,888 gallons used in the production of rum and 2,434,850<br />
1945<br />
164, 153 10,975,875 65<br />
38<br />
gallons<br />
44f ts.<br />
used in the production<br />
1946<br />
190,055 9,097, 977<br />
50<br />
36<br />
9, 236<br />
e R<br />
1947<br />
295, 487 8, 361, 845 49<br />
39<br />
4,277<br />
epresents 1,148,800 pounds of grape lees, 386,200 pounds of grapes, 296407 pounds of Mama% 84,000<br />
180,057 8,347,893<br />
48 39<br />
9, 166<br />
pounds of enzyme extract, 14,711 pounds of malt simp, and 12,000 pounds of flgs.<br />
1948<br />
877,028 13,979, 713<br />
47<br />
37<br />
7 Represents 3,120 gallons of enzyme extract and 2,724 gallons of blackberry wine.<br />
<strong>1949</strong><br />
For 1939 through 1941 represents withdrawals of at products for denaturation that is, domestic ethyl<br />
alcohol, 1 spirits produced by registered distilleries ( edesignated upon receipt at denaturing plants as<br />
alcohol), and rum. For 1942 represents all products used for denaturation, that is, domestic ethyl<br />
used for denaturation,<br />
that is domestic ethyl alcohol imported ethyl alcohol, and spirits. Rum is included for 1934<br />
alcohol, spirits, and rum. For 1943 through <strong>1949</strong> represents all products (memo rum)<br />
t specially denatured alcohol for those years.<br />
through 1942 bemuse denatured rum is included wi h<br />
4 Prior to fiscal year 1943, includes denatured rum.<br />
11 1 1 4 k 2lt 14<br />
igiaW.14 4<br />
. .4 cied14MS3<br />
P2 t<br />
gclagg4-<br />
hong<br />
glg4FiggiWC4<br />
RUMB§Wix<br />
cl
176 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 57.-Materials: Used at registered distilleries in production of distilled<br />
spirits,' by kinds and by States, fiscal year <strong>1949</strong><br />
State<br />
Grain and grain products<br />
Corn Rye Malt Wheat<br />
Sorghum<br />
grain<br />
Total<br />
Pounds Pounds Pounds Pounds Pounds Pounds<br />
7a1ifornia 4,147,623 1,089,914 1,190,410 3,479,463 9,907,410<br />
Georgia 166,568 1,836 18,390 2,037 188,831<br />
Illinois 278,402, 240 73,092,802 49,760,937 76, 379, 902 477,635,881<br />
Indiana Z70, 311,044 43,700, 426 43, 542,143 12, 580, 721 370,134,334<br />
Iowa 58,849,053 5,909,619 318,300 3,928,878 69,005,850<br />
Kentucky 685,900,810 144,514,999 125,745,178 4,668,160 546,050 961,376,197<br />
Maryland 94, 543, 636 68,650,519 25,311,189 4,294,011 192,799,365<br />
!Massachusetts 8,497,440 757,450 993,328 10,248,168<br />
Michigan 10,852,415 5,741,032 30,501,478 47,094,925<br />
Missouri 7,558, 77A 70,056 2,539,746 12, 573,061 22, 740,584<br />
Nebraska 56, 591, 514 6,747,114 8,181,826 71, 620,454<br />
New York 14, 509,207 2, 572,143 8,572,877 25,654,227<br />
Ohio 85,345,520 8,213,566 11,855,126 4,326,532 109,770,744<br />
Pennsylvania._ 70,680,757 34,456,207 21,754,097 3,694,264 130,485,325<br />
Tennessee 6,988,800 698,880 1,048,320 8,736,000<br />
Virginia 1,783,964 549,202 411,974 2,745,140<br />
Wisconsin 4,492,752 92,810 520,930 101,520 5,208,012<br />
Total a 1, 6E9, 522, 064 375,918, 617 305,660,676 3 35,489, 976 138,659,105 2,515,740,437<br />
II<br />
c.oz q II S 4 §<br />
Potatoes<br />
Products<br />
State and potato Molasses used in re- Other materials<br />
Pounds Gallons Proof gallons Pounds Gallons<br />
107,198 281,952 7 1, 547,000<br />
3 29<br />
0 2 ,724<br />
25,177 7 296, 507<br />
5 039,415 3 108<br />
1,869,600 '13,350 5 3,120<br />
1,385,024 1,962,670<br />
18,270,300 785,057 1 1,224<br />
1, 201,209 4, 762<br />
33, 320, 601) 3,450 1 84,000<br />
22,525<br />
140,637<br />
166,586<br />
103,013,478 2,364,217 281,266<br />
1 156,473,978 10 5,057,7U 5,713,487 1,942,218 5.841<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
177<br />
TABLE 58.-Materials: Used at fruit distilleries in production of brandy and spirits,<br />
by kinds and months, fiscal year <strong>1949</strong><br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
Apri<br />
May<br />
June<br />
Total<br />
Yuly<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
Tun<br />
Total<br />
Month<br />
Month<br />
_<br />
Fruit'<br />
Fruit wine, cider, and juice'<br />
Grapes Raisins Total Grape Raisin<br />
Pounds<br />
345, 223<br />
1,849,040<br />
3,406,710<br />
4, 692, 2E0<br />
1, 398, 572<br />
Pounds<br />
329,067<br />
943, 429<br />
849,327<br />
2,103, 803<br />
1, 779, 169<br />
865, 067<br />
1, 836, 284<br />
1, 358, 354<br />
484 058<br />
808, 725<br />
588,928<br />
Pounds<br />
529,067<br />
1,288, 649<br />
2,698,367<br />
4 504, 513<br />
6, 471,449<br />
1, 394 572<br />
865, 067<br />
1,836, 284<br />
1, 358,354<br />
488,058<br />
808, 725<br />
588,928<br />
Gallons<br />
874 514<br />
200, 660<br />
24 902,686<br />
63, 944 601<br />
33, 460, 344<br />
6, 429,899<br />
1,507,332<br />
1,088,710<br />
1,109, 024<br />
494 262<br />
24, 586<br />
737,818<br />
Gallons<br />
691,687<br />
54 231<br />
16,629<br />
61,940<br />
76,241<br />
177, 935<br />
135,539<br />
72,067,<br />
194,063<br />
25,111<br />
129, 570<br />
153,585<br />
11, 685, 822 12,150, 211 23, 836,033 136.780,426 1, 791. 518<br />
Fruit wine, c der, and juice -Continued<br />
Fig Apple Plum Other Total<br />
Gallons<br />
237, 724<br />
374,689<br />
Gallons<br />
5, 827<br />
11, 641<br />
39,820<br />
59, 761<br />
76, 295<br />
90,689<br />
24,205<br />
4,450<br />
2, 200<br />
7.000<br />
Gallon.<br />
204,186<br />
Gallons<br />
79, 077<br />
2,456<br />
57,834<br />
24 772<br />
5, 700<br />
9,795<br />
4,935<br />
4,390<br />
4,017<br />
2,545<br />
Gallons<br />
1,859,291<br />
270, 987<br />
27, 016,969<br />
64,093, 074<br />
33,618, 580<br />
4934 237<br />
2, 051, 560<br />
1.171.087<br />
1,307,477<br />
524,390<br />
154 358<br />
900, 948<br />
612, 413 321,888 204,186 I 196, 520 139, 906, 951<br />
In addition the following amounts of fruit residua were used: 8,781,328 gallons of grape lees, 6,881,874<br />
gallons of grape pomace, and 126 586.844 gallons of grape material, and 21,007,631 gallons of grape residue<br />
consisting of wine, lees, pomace, and wash for which no break-down is avai able; 192,888 gallons of apple<br />
pomace, 33 gallons of apple lees, 22,813 gallons of citrus waste concentrate, 1,045 gallons of blackberry pomace,<br />
and I,OCO gallons of peach lees.<br />
7 In addition 2,506,120 gallons of grape wash and 124,138 gallons of raisin wash were used; 63,373 proof<br />
gallons of brandy were used in redistillation.<br />
Represents the following fruit, wine, cider, and juice: 51,057 gallons of orange, 48,309 gallons of Mackberry,<br />
33,230 gains of peach, 27,809 gallons of cherry, 21,745 gallons of currant, 10,082 gallons of elderberry,<br />
3,857 gallons of gooseberry, and 440 gallons of loganberry.<br />
1 Whisky, rum, gin, brandy, and spirits. For materials used at fruit distilleries in production of brandy<br />
and spirits-trult, see table 59.<br />
Includes 53,585,799 pounds of corn oil residue and 14,070,740 pounds of corn meal.<br />
Includes 30,442,234 pounds of a wheat byproduct and 377,404 pounds of wheat bran.<br />
Represents 1,148,800 pounds of grape lees, 386,200 pounds of grapes, and 12,000 pounds of figs.<br />
Malt sirup.<br />
Blackberry wine.<br />
7 Diamalt.<br />
Enzyme extract.<br />
1 Includes 103,013,478 pounds of potato slurry.<br />
10 Represents 2,622,588gallons used in the production of rum and 2,434,850 gallons used in the production of<br />
spirits.
178 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 59.-Materials: Used at fruit distilleries in production of brandy and spirits,<br />
by kinds and by States, fiscal year 194.9<br />
%Ind<br />
Fruit $<br />
Fruit wine, cider, and juice<br />
California Arkansas California Colorado Connecticut<br />
Pounds Gallons Gallons Gallons<br />
Grape 11, 685,822 3,909 133,075,092 3,718<br />
Raisin. 12,150, 211 1, 791, 518<br />
Fig<br />
612,413<br />
Apple<br />
26, 242<br />
11, 158<br />
Plum<br />
214,186<br />
Orange<br />
51,057<br />
Blackberry_________ 24,648 750<br />
Peach<br />
Cherry<br />
1,071<br />
Currant<br />
Elderberry<br />
Gooseberry<br />
Loganberry<br />
Total 23, 836, 033 33, 151 138, 758, 914 16,697 2,548<br />
Kind<br />
Fruit wine, cider, and juice 2-Continued<br />
Georgia Ohio Washington<br />
g g<br />
as<br />
1<br />
United States<br />
total<br />
Gallons Gallons Gallons Gallons<br />
Grape 8, 305 684, 712 136, 780,426<br />
1, 791,518<br />
Raisin<br />
612,413<br />
Fig<br />
Apple<br />
6,615 10, 940 1 321,888<br />
264,186<br />
Plum<br />
Orange<br />
51,057<br />
Blackberry<br />
2,294 16,600 4,017 48, 309<br />
Peach<br />
33,230<br />
33, 230<br />
Cherry 2,105 24, 624 27,800<br />
Currant<br />
21,746 21,745<br />
Elderberry<br />
10, 082 10, 082<br />
Gooseberry<br />
3, 857 3, 857<br />
Loganberry 440 440<br />
Total 35, 524 34, 065 759, 977 139,906,951<br />
1 In addition the following amounts of fruit residua were used: 8,772,903 gallons of grape lees, 6,879,491<br />
gallons of grape pomace, and 124,586, 844 gallon of grape material and 21,007,631 gallons o grape residue<br />
consisting of wine, lees, pomace, and wash In California, for which no breakdown is available; 2,383 gallons<br />
of rape pomace and 33 gallons of apple lees in Connecticut; 192,888 gallons of apple pomace in Missouri;<br />
8,425 gallons of grape lees in Ohio; 22,813 gallons of citrus waste concentrate In Pennsylvania; 1,045 gallons<br />
of blackberry pomace and 1,000 gallons of peach lees in Washington.<br />
$ In addition 2,508,120 gallons of grape wash and 124,138 gallons of raisin wash were used in California.<br />
Brandy was used in redistillation as follows: 62,864 proof gallons in California and 709 proof gallons in<br />
Colorado.<br />
Includes 12,450 gallons in New Jersey, 6,650 gallons in New York, and 246,975 gallons in Virginia.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 179<br />
TABLE 60.-Production: I Distilled spirits, by kinds and by months, fiscal year <strong>1949</strong><br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
[Tax gallons]<br />
Month Whisky Brandy Rum . Gin 2 Other spirits Total<br />
Total<br />
10,959, 909<br />
9, 530,637<br />
11, 429,196<br />
12, 211, 558<br />
14, 036,491<br />
17, 571, 780<br />
14,877, 949<br />
14,148,229<br />
14,461, 606<br />
11, 536, 214<br />
10, 970, 953<br />
7,851,817<br />
238, 040<br />
248,196<br />
1, 579, 448<br />
8, 363,859<br />
4,431,341<br />
1,780,882<br />
212, 698<br />
170,616<br />
233,096<br />
58,434<br />
44, 711<br />
93, 244<br />
138,961<br />
153,842<br />
182, 059<br />
192, 410<br />
180, 951<br />
188, 528<br />
154,073<br />
140,353<br />
144, 283<br />
173, 821<br />
170, 469<br />
178, 996<br />
286, 589<br />
278,262<br />
268, 809<br />
245, 363<br />
218, 429<br />
289, 946<br />
196, 295<br />
215, 285<br />
349, 244<br />
453, 028<br />
562, 693<br />
553, 627<br />
7,186, 412<br />
5, 715, 419<br />
7,694, 343<br />
13, 762, 237<br />
18, 385, 923<br />
9, 560, 181<br />
6, 422, 235<br />
4,956,940<br />
5, 040,389<br />
4, 700, 637<br />
5, 074, 718<br />
5, 054, 025<br />
18, 789,911<br />
15, 935,276<br />
21, 153,855<br />
34,815,427<br />
37, 253,135<br />
29,391,317<br />
21,863, 250<br />
19, 631,423<br />
20, 231,618<br />
16,922,134<br />
16,823,444<br />
13, 731, 709<br />
149, 595, 239 1 17, 457, 565 1 1,998, 746 3,937,490 1 93, 553, 459 236, 542,499<br />
Represents product on of whisky, brandy, rum, g n, and spirits by registered distilleries, and brandy and<br />
spirits by fruit distilleries. For purposes of withdrawal, see tables 64 and N.<br />
For production of gin at rectifying plants, see table 79.<br />
$ Includes 30,531 tax gallons produced at registered distilleries. For kinds of brandy and spirits-fruit<br />
produced, see table 62.<br />
Represents production for beverage and industrial purposes. Includes 1,757,078 tax gallons removed for<br />
denaturation.<br />
Represents production for beverage and industrial purposes. Represents 18,522,361 tax gallons of spiritsfruit<br />
produced at fruit distilleries, 75,031,098 tax gallons of spirits-grain, spirits-cane, etc., at registered<br />
distilleries. Includes 713,830 tax gallons removed for denaturation and 28,400,821 tax gallons transferred to<br />
industrial alcohol bonded warehouses which could be withdrawn as alcohol for either industrial or beverage<br />
purposes.<br />
TABLE 61.-Production: I<br />
Arkansas<br />
California<br />
Colorado<br />
Connecticut<br />
Georgia<br />
tilinois<br />
Indiana<br />
Iowa<br />
Kentucky<br />
Maryland<br />
Massachusett<br />
Michiga n<br />
Missouri<br />
Nebraska<br />
New Jersey<br />
New York<br />
Ohio<br />
P<br />
South Dakota<br />
Tennessee<br />
Virginia<br />
Wash ington<br />
Wisconsin<br />
Total<br />
Distilled spirits, by kinds and preMises operated, by<br />
Sea es, fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
State Whisky Brandy Rum Gin 1<br />
495, 562<br />
15,618<br />
26,653,661<br />
17, 829, 915<br />
13, 574<br />
79, 764, 970<br />
13,381,629<br />
457, 714<br />
3, 234, 520<br />
6, 753, 836<br />
747,278<br />
243, 962<br />
5,902<br />
17,254, 737<br />
1, 533<br />
1, 703<br />
7,436<br />
1, 160<br />
614<br />
8,524<br />
12,331<br />
30, 682<br />
133, 044<br />
2,022<br />
1, 021, 718<br />
975,096<br />
34,008<br />
1,324,050<br />
1,345, 237<br />
99,192<br />
72,328<br />
1,015, 801<br />
46,874<br />
Other<br />
spirits<br />
19,048,026<br />
16,094,229<br />
13,496, 189<br />
6,168, 275<br />
4,106, 200<br />
3, 639, 684<br />
411, 472<br />
5, 359, 543<br />
2,009,136<br />
6, 184,392<br />
1,307, 883<br />
6,604, 458<br />
8,663,871<br />
2,500<br />
9,601 .<br />
Total<br />
5, 90<br />
36,832,355<br />
832,355 2 1,533<br />
1, 703<br />
23,053<br />
44, 074,940<br />
32, 671,341<br />
6,181, 849<br />
84,992,050<br />
17, 093,641<br />
1, 844,192<br />
5,359, 548<br />
2,019,136<br />
6, 184,392<br />
1, 160<br />
2,324, 294<br />
9, 847,502<br />
15,476,912<br />
2, 500<br />
747. 278<br />
274,544<br />
133,044<br />
459, 601<br />
149, 595, 239 1 17,457, 565 4 1,998, 746 3, 937,490 $ 93,553, 459 288, 542,499<br />
1 Represents production of whisky, brandy, rum, gin and spirits by registered distilleries, and brandy<br />
and spirits by fruit distilleries. For purposes of withdrawal, see tables 65 and 69.<br />
For production of gin at rectifying plants, see table 80.<br />
Includes 30,531 tax gallons produced at registered distilleries as fo lows: 29,826 tax gallons in California<br />
and 705 tax gallons in Georgia. For kinds of brandy and spirits-fruit produced, see table 63.<br />
1 See footnote 4, table 60.<br />
See footnote 5, table 60.<br />
•
180 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 181<br />
TABLE<br />
62.-Production: Brandy and spirits by fruit distilleries, by kinds and by<br />
months, fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
TABLE 64.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
Month Grape Raisin Apple Fig<br />
245,090<br />
152, 083<br />
169,043<br />
1 3 4, , 681, 614<br />
12, 402, 977<br />
2, 968, 132<br />
166,508<br />
166,508<br />
289, 921<br />
27,962<br />
217, 962<br />
144,306<br />
40,762<br />
116,120<br />
43,473<br />
103,932<br />
114, 963<br />
49,998<br />
49,993<br />
43,415<br />
94, 212<br />
37,091<br />
37, 091<br />
90,577<br />
403<br />
12,685<br />
5, 82A<br />
7, 696<br />
7, 607<br />
11,524<br />
4,348<br />
1,908<br />
4,835<br />
193<br />
757<br />
12, 662<br />
21,674<br />
21,604<br />
Blackberry<br />
Other Total<br />
425<br />
174<br />
307<br />
16<br />
1, 316<br />
1,123<br />
1, 123<br />
890<br />
691<br />
5,374<br />
8, 922<br />
6,399<br />
5, 222<br />
170<br />
3,033<br />
3, 615<br />
6,227<br />
292,054<br />
289,984<br />
3, 215,046<br />
14, 798,479<br />
12, 059,616<br />
3, 059,616<br />
413,455<br />
234,648<br />
385, 023<br />
283,500<br />
258, 861<br />
191, 867<br />
1 34,985, 465 ' 806, 603 3 57, 779 1 54,526 3 6,060 3 38,962 35,949,395<br />
Represents 16,565,512 tax gallons of brandy and 8,419,953 tax gallons of spirits-fruit.<br />
1<br />
Represents 724,917 tax gallons of brandy and 81,686 tax gal ons of spur ts-fruit.<br />
Represents 40,709 tax gallons of brandy and 17,070 tax gallons of spirt s-fruit.<br />
4 Represents 51,834 tax gallons of brandy and 2,692 tax gallons of spirits-fruit.<br />
Brandy.<br />
Represents the following quantities of brandy: 12,331 tax gallons of citrus, 6,875 tax gallons of plum,<br />
6,626 tax gallons of peach, 3,572 tax gallons of cherry, 3,192 tax gallons of currant, 1,863 tax gallons of loganberry,<br />
1554 tax gallons of elderberry, 1,537 tax gallons of orange, and 452 tax gallons of gooseberry; and the<br />
following quantities of spirits-fruit: 510 tax gallons of plum and 450 tax gallons of orange.<br />
TABLE<br />
Jkg<br />
aii E giP<br />
1<br />
eA0m,0_ 0<br />
lfpl —<br />
015-4NUNNMWO NO<br />
63.-Production: Brandy and spirits by fruit distilleries, by kinds and by<br />
States, fiscal year <strong>1949</strong><br />
[Tax gallops]<br />
Kind Arkansas California Colorado Ohio Virginia<br />
Washington<br />
United<br />
States total<br />
1,603 34,858, 582 621 3,294 119,906 1 34,985,465<br />
806,603 806,603<br />
4,283 574 1,056 30,206 2,572 ' 57,779<br />
54,526<br />
54, 526<br />
'12,331<br />
7,386<br />
4 6,626<br />
7,385<br />
203<br />
16 1,119 124 3,630 173 691 a 6,0130<br />
214 465 2, 893 5, 572<br />
3,192 3,192<br />
1,987<br />
1,987<br />
79 1,784 1,863<br />
1,534 1,554<br />
452 452<br />
3 5,902 r 36,730,202 3 1, 533 3 8,524 4 30, 582 4 133,044 35,949,395<br />
1 Includes 1,459 tax gallons of brandy in Connecticut.<br />
Includes 244 tax gallons of brandy in Connecticut, 17,070 tax gallons of spirits-fruit in<br />
3<br />
tax gallons of brandy in New Jersey, and 614 tax gallons of brandy in New York.<br />
3 Represents brandy in Pennsylvania.<br />
Includes 6,423 tax gallons of brandy in Georgia.<br />
Inciudea.307 tax gallons o !brandy in Georgia.<br />
'Brandy.<br />
Represents 17,224,911 tax gallons of brandy and 18,505,291 tax gallons of spirits-fruit.<br />
ssouri, 1,180<br />
Month Whisky Brandy Rum Gin Other<br />
spirits . Total Alcohol Grand<br />
total<br />
July 3,231, 587 101,321 24,645 249,286 3,127, 566 6,733,405 2, 956, 985 9,690,390<br />
August 3,977, 571 98,044 17,966 349,442 3,089,876 7,532,899 3, 431, 869 10,964,768<br />
September 4,736,406 195, 544 26,718 309,473 4,036, 789 9, 304, 930 3, 808, 604 13,113, 534<br />
October 6,091,110 249,665 47,709 271, 857 4, 795, 549 11,455, 890 4, 701, 668 16,157,458<br />
November 6,601,672 247,357 33,411 230,706 5,040, 980 12,154, 126 5,114,050 17, 268, 176<br />
December 3,964,969 52,781 22,652 240,202 2,998,409 7,379,012 3,158, 649 10, 537, 681<br />
January 3, 969,929 99,968 18,391 130,743 2, 229,975 6,549,006 2,943, 101 9, 492, 107<br />
February 4, 228, 582 74,869 23,225 146,750 2, 690, 593 7,264,019 3,183, 990 10, 448,009<br />
March 4, 718, 906 94,792 22,874 336,124 4,060, 797 9,334,493 2,944,017 12, 278, 510<br />
April 3, 884, 088 59,863 21,343 419,391 3, 270,436 7,755,121 2, 541, 494 10, 296, 615<br />
May 3,732,233 97,856 21,113 531,319 3,443,677 7,826,198 3,021, 621 10, 847, 819<br />
June 3,536,911 39,289 22,264 571, 584 3,361,836 7,631,884 3, 039, 766 10, 671,650<br />
Total 52, 674,964 2, 11,348 301,311 3, 786, 877 42, 146, 483 ' 100,920,983 40, 845, 714 141 766, 697<br />
1 Represents withdrawal upon tax-payment of whisky ruin, and gin from real, tared distil cries and in.<br />
ternal revenue bonded warehouses; brandy from fruit dig Merles and internal revenue bonded warehouses;<br />
other spirits from registered distilleries, fruit distilleries, and intern, revenue bonded warehouses; and alcohol<br />
from industrial alcohol bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits<br />
from internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in<br />
table 66. Tax rate, 39 per tax gallon.<br />
2 For tax-free withdrawals, see table 68.<br />
TABLE 65.-Withdrawals: Distilled spirits, total tax-paid,' by kinds and by States,<br />
fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
State Whisky Brandy Rum Gin<br />
Other<br />
spirits<br />
Total Alcohol Grand<br />
total<br />
California 2, 239, 358 789,806 1,693 55, 966 1, 909, 062 4,996, 885 601, 289 5, 597,174<br />
Colorado 3,531 3, 531 4,067 7,598<br />
Connecticut._ _ 28,404 1,335 3,955 21,770 298,255 353,719 353,719<br />
Georgia 25,236 1, 190 6,143 32, 669 32 569<br />
Hawaii 393 393<br />
Illinois 8, 019, 937 142, 283 3, 085 1,259,105 9, 340, 814 18, 765, 224 1, 722, 490 20, 487, 714<br />
Indiana 10, 019, 334 219, 731 43, 172 1,039, 326 8,674, 086 20, 015, 648 6,123,419 26,139, 067<br />
Iowa 26,823 1, 901, 072 1, 927, 895 3, 439,198 5,367, 093<br />
Kansas )) 588, 203 7, 588, 203<br />
Kentucky 19.292,476 20,060 8, ll 107, 031 7, 280, 231 26, 708, 004 5, 919, 279 32,627, 283<br />
Louisiana 834,494 834,494<br />
Maine 2,180 2,180 27,161 29, 341<br />
Maryland 4,872, 269 20,845 10,996 143,709 4, 960, 288 10,008,107 914,604 10, 922,111<br />
Massachusetts.. 464, 935 108, 362 214, 073 2, 242 706, 554 1,496,166 443,186 1, 939, 362<br />
Michigan 12, 661 170, 958 5, 967 64,363 253, 949 271, 284 525,233<br />
Minnesota 6,939 21,194' 1, 645 83,808 113,586 113,586<br />
Missouri 52, 222 280 346 59, 050 111,898 145, 697 257, 495<br />
Nebraska 87, 672 87, 672 22, 249 109, 921<br />
New Jersey... 17,328 131,471 7, 235 193, 582 349, 616 1, 324,170 1, 673, 786<br />
New York 108,497 49, 446 3,181 1,015, 801 1, 489, 959 2,666,884 117, 188 2, 784, 072<br />
Ohio 1,482,476 83,871 535,417 2,101, 764 4,856, 338 6, 958,102<br />
Pennsylvania. 5, 735, 418 246,909 6, 983 106, 559 4, 556, 535 10,652, 404 6, 484, 492 17, 136, 896<br />
Tennessee 162,630 1,376 164,006 164,006<br />
Virginia 104,490 51 104,541 ________ 104,541<br />
Washington 6, 623 6,627<br />
West Virginia 586 586<br />
Wisconsin 5,735 5,735 5,735<br />
TotaL___ 52, 674, 964 2, 011, 348 301,311 3, 786, 877 42, 146,483 2 100, 920, 983 40, 845, 714 141, 766,697<br />
1 Represents withdrawals upon tax-paymen of whisky, rum, and gin from regis ered distilleries and internal<br />
revenue bonded warehouses; brandy from fruit dis illeries and internal revenue bonded warehouses;<br />
other spirits from registered distilleries, fruit distilleries and internal revenue bonded warehouses; and<br />
alcohol from industrial bonded warehouses. Withdrawals of whisky, brandy, rum, gin, and spirits from<br />
internal revenue bonded warehouses include bottled-in-bond tax-paid withdrawals as reported in table 67.<br />
Tax rate, $9 per tax gallon.<br />
For tax-free withdrawals, see table 69,<br />
8 6 09 47-5 0-13
I<br />
.4-ch.f.ide<br />
182 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 66.-Withdrawals: Bottled-in-bond distilled spirits; tax-paid, by kinds and<br />
by months, fiscal year 1 949<br />
[Tax gallons]<br />
Month Whisky Brandy Rum Spirits Total<br />
July 426, 198 3,021 735 429,954<br />
August 671,167 349 757 572, 273<br />
September 636, 851 1, 752 472 639,075<br />
October 999,883 3,283 586 1,003,752<br />
November 1,181,385 7,372 1,435 1, 190, 192<br />
December 599,467 1,611 725 117 601,820<br />
January 637,622 2,560 339 660,521<br />
February 688,309 2,113 1.940 692.362<br />
March 666,291 292 951 867,634<br />
April 637,622 610 510 638,742<br />
May 421,466 2,117 192 426,775<br />
June 302,275 1,428 232 303,935<br />
Total 7,788, 536 26, 408 8, 874 117 7,823,935<br />
I Represents withdrawals of bottled-In-bond distilled spirits from internal revenue bonded warehouses.<br />
The withdrawals in this table are included in total tax-pa d withdrawals reported in table 64. These distilled<br />
spirits were bottled in bond prior to the payment of tax, with the exception of 1,600,054 tax gallons of whisky<br />
and 2,065 tax gallons of brandy bottled m bond after payment of tax.<br />
TABLE 67.-Withdrawals: Bottled-in-bond distilled spirits,' tax-paid, by kinds and<br />
by States, ficca year <strong>1949</strong><br />
[Tax gallons]<br />
State Whisky Brandy. Rum Spirits Total<br />
California 322,607 10,583 242 333,432<br />
Connecticut 2,844 2,122 4,966<br />
Illinois 162,138 1,808 163,946<br />
Indiana 432,470 432,470<br />
Kentucky 6,000,042 10,056 6,010,098<br />
Maryland 96,301 21 96,322<br />
Massachusetts 4,440 2,092 6,532<br />
Missouri 15,685 • 15,685<br />
New Jersey 331 331<br />
New York 19,386 1, 125 3,181 117 23,809<br />
Ohio 181, 768 810 182, 578<br />
Pennsylvania 533,025 2,005 1,237 536,287<br />
Virgima 17,499 17,499<br />
Total 7,788,536 98,408 8,874 117 7, 823, 93.5<br />
Represents withdrawals of bottled-in-bond distilled spirits from internal revenue bonded warehouses.<br />
The withdrawals in this table are included in total tax-paid withdrawals reported in table 85. These distilled<br />
spirits were bottled in bond prior to the pa ant of tax, with the exception of 1,600,054 tax gallons of whisky<br />
and 2,065 tax gallons of brandy bottled in nd after payment of tax.<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 183<br />
TABLE 68.-- Withdrawals: Distilled spirits, total tax-free,' by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
Month<br />
For fortification of<br />
wine 3<br />
Brandy<br />
Sp irit s-<br />
fruit<br />
[Tax gallons]<br />
For denaturation<br />
Rum<br />
Spirits<br />
For use of the<br />
United States<br />
Wis- W,<br />
For<br />
hospital,<br />
sob<br />
entitle,<br />
and<br />
educetional<br />
use<br />
Brandy Spirits<br />
52,531 101 134,617 42,585<br />
August 113,120 50,407 150,652 290,485<br />
September 2,305,641 1,719,702 179,029 12,276<br />
October 9,072, 722 6,268,338 166,406 78,463<br />
November 3, 717, 276 7,704,384 156,989 82,030<br />
December 989,381 1,172,106 153,486<br />
January 96,415 178,987 161,100 10,404 509 10<br />
February 81,821 53,502 110,093 22,171<br />
March 98,112 158,204 130, 744 112,899<br />
April 76,056 136,043 137,720 44,872 1,531<br />
May 50,360 46,206 166,501 17,178 3,428<br />
June 103,551 159,182 139, 761 14,468<br />
For<br />
vessels<br />
and<br />
aircraft<br />
Total 16, 754,986 17,647,162 1,757, 078 713,836 2,040 3,428 10 2,504<br />
Month<br />
For 691)051<br />
To customs menu acturing<br />
bondedwarehouses<br />
Whisky Spirits Rum Whisky Spirits Other<br />
Total<br />
July 8,709 70,647 8,666 9,048<br />
August 12, 631<br />
827,118<br />
9,736 13,736<br />
September 8,406<br />
848,306<br />
10,771 44,815 8,769<br />
October<br />
4, 295, 763<br />
65,938 13,840 18,458 14,399<br />
November 119,317<br />
16, 691, 150<br />
35,402 9,752 5,530<br />
December 11,812, 290<br />
41,187 68,611 866 20, 566 10,683<br />
January 110,888<br />
2,458,548<br />
172, 548 23,876 2,808<br />
February 163,856<br />
752 201<br />
18,185 32,645 8,815<br />
March<br />
' ' 493, 294<br />
151,603 35,953 19,894 15,540<br />
Aprll 43,870<br />
722,546<br />
3,564 26,819 4,091<br />
May 21,263<br />
476,392<br />
18,137 9,698<br />
June 94,763 12,861<br />
328, 875<br />
19, 376 10,968 562,058<br />
ERWEIM E<br />
Total 842,230 442,382 800 252, 539 114,045 8 34, 962 38, 568, 038<br />
Represents withdrawals of whisky, rum, and gin from registered distilleries and internal revenue bonded<br />
warehouses,' brandy from Mil distilleries and internal revenue bonded warehouses and other spirits from<br />
registered distilleries, fruit distilleries, and intense revenue bonded warehouses. In addition, 28,400,821<br />
tax gallons of spirits were withdrawn for transfer to industrial alcohol bonded warehouses.<br />
Represents 13,999,177 tax gallons of brandy and 16,870,346 tax tallons of spirits-fruit withdrawn from<br />
fruit distilleries and 2,755,800 tax gallons of brandy and 776,816 tax gallons of spirits-fruit from internal<br />
revenue bonded warehouses. (Under the Act of June 24, 1940 (Public No. 655, 76th Cong.), effective July<br />
1, 1940, the tax on brandy and spirits-fruit used In fortification is included in the wine tax.)<br />
Represents 22,115 tax gallons of gin, 7,607 tax gallons of rum, and 5,240 tax gallons of brandy.<br />
•
184 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 69.-Withdrawals: Distilled spirits, total tax-free,' by kinds and by States,<br />
fiscal year <strong>1949</strong><br />
State<br />
[Tax gallons)<br />
For<br />
hospital,<br />
sal-<br />
For fortification of For denaturation For use of the entific, vessels<br />
wines United States and and<br />
educa- aircraft<br />
tional<br />
use<br />
Brandy Spirits--<br />
fruit Rum Spirits kyle- Brandy Spirits Whisky<br />
ky<br />
Arkansas 6,902<br />
California 16,378,375 17,634,827 75, 570 3, 428 182<br />
Colorado 1, 229<br />
Connecticut 1,460<br />
Georgia 9, 678<br />
Illinois 44,169<br />
Indiana 10<br />
Iowa<br />
42, 585<br />
Kentucky 1, 021, 715<br />
184<br />
Maryland 17, 516 1,810<br />
Massachusetts 735,363 24<br />
Michigan 11,228 490,734<br />
Missouri 4,945 10,741<br />
Nebraska 104, 941<br />
New Jersey 40,797 1,594 62<br />
New York 73,476 226<br />
Ohio 15,599<br />
Pennsylvania 2,033 2,040<br />
Virginia 34,904<br />
Washington 113,675<br />
Total 16, 754, 986 17, 647, 162 1,757,078 713,830 2, 040 3,428 10 2,504<br />
ate<br />
For export<br />
To customs menu acturing<br />
bonded warehouses<br />
Whisky Spirits Rum Whisky Spirits Other<br />
Arkansas 5,902<br />
California 24,361 26,056 171 34,193,006<br />
Colorado 1,229<br />
Connecticut 2,547 2,512 6,519<br />
Georgia 9,878<br />
Illinois 99,717 169,380 9,865 87 327,218<br />
Indiana 222,222 142,924 365, 156<br />
Iowa 42, 585<br />
Kentucky 400,113 16,900 732 1, 439, 624<br />
Maryland 70,929 60,198 41,732 50,589 345 243,119<br />
Massachusetts 13,337 800 241 718 750,483<br />
Michigan 501,982<br />
Missouri 15,686<br />
Nebraska 104, 941<br />
New Jersey 711 43,164<br />
New York 348 74,050<br />
Ohio 5,886 21,4845<br />
Pennsylvania 2,059 24,412 195,969 62, 778 34,359 323,656<br />
Virginia 34,909<br />
Washington 113,676<br />
Total 842,230 442,382 800 252,539 114,085 834,962 38, 568, 036<br />
For<br />
Total<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Other<br />
spirits<br />
Total<br />
185<br />
TABLE 70.-Losses: Distilled spirits in internal revenue bonded warehouses due to<br />
leakage and evaporation, by kinds and by States, and losses due to other causes,<br />
by kinds, fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
State Whisky Brandy Rum Gin Other<br />
spirits<br />
Losses (allowed) from leakage and<br />
evaporation: 2<br />
California<br />
Colorado<br />
Connecticut<br />
Georgia<br />
Illinois<br />
Indiana<br />
Iowa<br />
Kentucky<br />
Maine<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Minnesota<br />
Missouri<br />
New Jersey<br />
New York<br />
Ohio<br />
Pennsylvania<br />
Tennessee<br />
Virginia<br />
Wisconsin<br />
Total<br />
Losses from other causes<br />
Total losses<br />
616, 123<br />
771<br />
6, 663<br />
1, 761<br />
2, 012, 629<br />
3, 218,117<br />
3, 260<br />
5,462, 526<br />
1, 517, 489<br />
79, 435<br />
1, 278<br />
1, 933<br />
12,944<br />
3, 460<br />
20, 956<br />
320,888<br />
1,849, 565<br />
26, 232<br />
30,046<br />
15,186, 066<br />
61, 217<br />
143, 292<br />
4<br />
118<br />
503<br />
25,639<br />
32, 679<br />
6,642<br />
212<br />
2,470<br />
8, 574<br />
8,632<br />
1,321<br />
27<br />
26,100<br />
1,101<br />
3,117<br />
36,463<br />
290<br />
146<br />
291,280<br />
22, 723<br />
Total<br />
195 60 91,999 851,669<br />
782 775<br />
126 1, 253 8,932<br />
59<br />
643<br />
2,826<br />
50 323,783<br />
9,119<br />
2,362, 749<br />
35,363 212,045 3,507,323<br />
1, 795<br />
2, 321 5,055<br />
39 202,871 5, 673, 399<br />
1,849<br />
212<br />
65 74, 425<br />
34, 664<br />
1, 596, 298<br />
2 2,827<br />
227<br />
125,902<br />
746 5,883<br />
1<br />
668 3, 923<br />
25 12, 996<br />
7 743 30, 310<br />
715 22, 772<br />
6, 747<br />
4,931<br />
330, 752<br />
869 262,161 2,153, B89<br />
28, 472<br />
30,192<br />
231<br />
231<br />
54, 631<br />
128<br />
36, 641<br />
2, 674<br />
1, 183, 037<br />
235,699<br />
16, 751, 655<br />
322,441<br />
15, 247, 283 314,003 54, 759 39,315 1,418, 736 17,074,096<br />
Represents spirits produced by registered and fruit distilleries.<br />
'Difference between entry and withdrawal gauge of all spirits withdrawn from bonded warehouses.<br />
Losses disallowed are included in tax-paid withdrawals.<br />
: Losses from fire, theft, casualty, etc.<br />
TABLE 71.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds<br />
and by months, fiscal year <strong>1949</strong><br />
Month<br />
[Tax gallons)<br />
Whisky Brandy Rum Gin<br />
July<br />
August 528, 919, 016 15,322, 964 2, 579, 340 1, 041, 589 55, 005, 378 602,868, 287<br />
September 533, 277, 640 15, 289,104 2, 660, 600<br />
952, 214 55, 596, 818 607, 676,378<br />
October 538, 050, 939 14, 315, 216 2, 536,176<br />
875,129 55, 835, 787 611, 613, 247<br />
November<br />
542, 262, no 13, 211, 289 2, 520,948<br />
885,129 56, 521, 087 615, 401,183<br />
December 547, 533, 941 14, 296,201 2, 504,991 869,641 56,471, 798 821, 677.122<br />
January 559, 822, 363 14, 584, 071 2, 511, 939 900, 604 57,869,259 635,688,196<br />
February 569, 734,161 14,194 178 2,991,462<br />
971,192 58,880, 814 896, 271, 705<br />
March 578,341,576 13, 984,856 2,492,522 1,000,416 58, 769,362 854, 598, 732<br />
April 586, 591, 731 13, 959,121 2,479,478<br />
925, 071 57, 772,625 661, 728,026<br />
May 593,093, 700 13, 524, 966 2, 990, 012 1,029,229 58, 282,830 668, 420,737<br />
June 699, 561, 051 13, 519,934 2, 478, 063<br />
602, 925,8431 13,417,613 974,194 58, l28, 331 874,<br />
2, CA 720 66I,<br />
948,596<br />
073<br />
57 , 540,929 677, 393,819<br />
I Represents original entry tax gallons except for distilled spirits in<br />
cases,<br />
been determined. Stocks of distilled spirits in cases as of June 30 were as follows: for which 1,339,201 losses tax have gallons already of<br />
whisky, 4 9,645 tax gallons of brandy, 3,855 tax gallons of rum, and 70 tax gallons of gin.<br />
Represents spirits produced by registered and fruit distilleries.<br />
1 Bee footnote I, table 68.<br />
3 See footnote 2, table 68.<br />
3 See footnote 3, table 68.
186<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 72.-Stocks: Distilled spirits in internal revenue bonded warehouses, by kinds<br />
and premises operated, by States, June 30, <strong>1949</strong> 1<br />
[Tax gallons]<br />
California<br />
Colorado<br />
Connecticut<br />
Florida<br />
Georgia<br />
Illinois<br />
Indiana<br />
Iowa<br />
Kentucky<br />
Louisiana<br />
Maine<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Minnesota<br />
Missouri<br />
New Jersey<br />
New York<br />
Ohio<br />
Oregon<br />
Pennsylvania<br />
Tennessee<br />
Virginia<br />
Washington<br />
Wisconsin<br />
Total<br />
State Whisky Brandy Rum Gin<br />
I See footnote 1, table 7L<br />
TABLE<br />
2, 184, 726<br />
120,566<br />
184,199<br />
115, 789<br />
76, 558, 705<br />
72, 160, 936<br />
284 292,997<br />
50, 543, 166<br />
1, 825, 837<br />
2, 969<br />
72, 216<br />
976,139<br />
149,528<br />
97, 299<br />
18, 850,191<br />
92, 484, 198<br />
1,251,769<br />
979, 099<br />
75,495<br />
602, 925, 861<br />
8, 334, 810<br />
1, 086<br />
19,902<br />
176,743<br />
39, 005<br />
516,978<br />
1, 091, 151<br />
131,973<br />
9, 405<br />
76,203<br />
149,207<br />
70,478<br />
29, 512<br />
19,402<br />
530,183<br />
471,687<br />
752,830<br />
94, 819<br />
777, 128<br />
12, 088<br />
66,127<br />
40, 805<br />
13,417,513<br />
44,064<br />
19, 282<br />
224, 254<br />
291,039<br />
208,828<br />
1,840<br />
1,305, 827<br />
5,343<br />
r See footnote 2, table 71.<br />
10,808<br />
475,293<br />
2,490, 720<br />
51,536<br />
3,960<br />
1,334<br />
16, 888<br />
641,146<br />
14, 687<br />
26,003<br />
Z 509<br />
9, 412<br />
86<br />
9,927<br />
178,111<br />
Other<br />
spirits I<br />
2,978,186<br />
45,001<br />
9,532<br />
12,232,628<br />
14, 732, 448<br />
2,082<br />
7, 278, 632<br />
3,214,'200<br />
155, 225<br />
205,109<br />
58,988<br />
1, 362,499<br />
91,498<br />
20,269<br />
1,369,056<br />
14, 521<br />
13, 782,942<br />
232<br />
7,925<br />
948, 596 57, 580,929<br />
Total<br />
13, 693, 302<br />
121, 651<br />
254,604<br />
176, 743<br />
165,6600<br />
89,339, 569<br />
88, 849, 932<br />
2,082<br />
291, 919, 328<br />
206, 828<br />
9,405<br />
53, 861,212<br />
3, 438, 405<br />
289,897<br />
165,108<br />
2, 358,126<br />
781,139<br />
589, 255<br />
20,982 885<br />
109,340<br />
107, 695, 620<br />
1,263,857<br />
1, 045,210<br />
41,037<br />
83, 420<br />
677, 843, 619<br />
73.-Stocks: Distilled spirits in internal revenue bonded warehouses, by<br />
kinds, and by years and seasons of production, June 30, <strong>1949</strong><br />
[Tax gallons]<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 187<br />
TABLE 74.-Summary: Production, withdrawals, and stocks of distilled spirits,<br />
by months, fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
Tax-paid withdrawals<br />
Tax-free Stocks<br />
Month Produc- Bottled- with- end of<br />
tion I in-bond<br />
Other<br />
distilled Alcohol Total<br />
drawals I month s<br />
distilled<br />
spirits<br />
spirits<br />
July 18, 789, 911 429, 954 6, 303, 451 2,956,985 9, 690, 390 327,118 602, 868, 287<br />
August._ ___ 15, 935, 276 572,273 6, 960, 626 3, 431, 869 10, 964, 768 648,306 607,676,376<br />
September 21, 153, 855 639,075 8, 665, 855 3, 808, 604 13, 113, 539 4, 296, 763 611,613, 247<br />
October 34, 815, 427 1,003, 762 10, 452,138 4, 701, 668 16,167, 958 15, 691,150 615, 901,183<br />
November 37, 253,135 1,190,102 10, 963, 934 5,114, 050 17, 268,176 11,812, 290 621, 677,122<br />
December a 391, 317 601, 820 6, 777,102 3,158,649 10, 637, 661 2,458, 548 635, 688,196<br />
January 21, 863, 250 660, 521 5, 888, 985 2 943,101 9, 492,107 752, 201 646, 271, 795<br />
February 19,631, 423 692, 362 6, 571, 657 3,183, 990 10, 448, 009 993, 294 654, 588, 732<br />
March 20, 231, 618 667, 534 8, 666, 959 Z 944, 017 12, 578, 510 722, 546 661, 728, 026<br />
April 16, 922,134 638, 742 7, 116, 379 2, 591, 494 10, 296, 615 476, 392 668, 420, 737<br />
May 16, 823, 444 423, 775 7, 402, 423 1,021, 821 10,847,819 328,375 674, 661, 073<br />
June 13, 731, 709 303, 935 7, 327, 949 3, 039, 766 10, 671,650 682 053 677,343, 619<br />
Total 266, 542 499 7, 823, 935 93, 097, 048 40, 845, 714 141, 766,697 38, 564, 036 677, 343,619<br />
I Represents production of whisky, rum, gin, brandy, and spirits by registered distilleries and brandy<br />
and spirits by fruit distilleries.<br />
I I Represents tax-paid withdrawals of brandy and spirt a from fruit distilleries and internal revenue bonded<br />
warehouses, whisky, rum, gin, and spirits from registered distilleries and internal revenue bonded warehouses,<br />
and alcohol from industrial alcohol bonded warehouses.<br />
Represents tax-free withdrawals for fortification of wine, for denaturation, for use of the United States.<br />
for hospital, scientific, and educational use, for vessels and aircraft, and for export, and transfers to customs<br />
manufacturing bonded warehouses. In addition 28,400,821 tax gallons of spirits were withdrawn for transfer<br />
to industrial alcohol bonded warehouses.<br />
k • Represents stocks of whisky, rum, gin, brandy, and spirits in internal revenue bonded warehouses.<br />
TABLE 75.-Summary: Production, withdrawals, and stocks on hand June 30, of<br />
distilled spirits, and premises operated, fiscal year <strong>1949</strong><br />
[Tax gallons]<br />
1911<br />
1912<br />
1913<br />
1914<br />
1915<br />
1916<br />
1917<br />
1921<br />
1941<br />
<strong>1949</strong><br />
1943<br />
1944<br />
1946<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
Year<br />
Total _ -<br />
Season<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Prhig Fall<br />
Sing<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
SprMg<br />
Fall<br />
Spring<br />
Pall<br />
Spring<br />
Fall<br />
all<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
Fall<br />
Spring<br />
I See footnote 1, table 71.<br />
Whisky<br />
30<br />
135<br />
140<br />
9<br />
315<br />
315<br />
772<br />
146<br />
240<br />
3,183<br />
4, 701<br />
1, 248<br />
1,938<br />
195<br />
13,332<br />
4, 294,088<br />
8,425,865<br />
3, 137, 963<br />
6,631,484<br />
11, 044,109<br />
62750, 202<br />
84, 698,689<br />
58, 859, 483<br />
104, 989,025<br />
34, 500,096<br />
94, 631, 690<br />
75, 738,188<br />
73, 803,912<br />
602 925,861<br />
Brandy<br />
114<br />
168<br />
24<br />
132<br />
24<br />
6<br />
578<br />
118,230<br />
2074<br />
188,848<br />
32,973<br />
388,491<br />
198, 499<br />
797,068<br />
498,827<br />
1, 471, 954<br />
826, 044<br />
2, 690, 591<br />
2,519,840<br />
1, 060, 207<br />
179,308<br />
2,001,217<br />
464, 298<br />
13,417,513<br />
I See footnote 2, table 71.<br />
Ruin<br />
117<br />
45<br />
105<br />
20, 752<br />
17, 067<br />
3,956<br />
4, 521<br />
7,254<br />
30,420<br />
181, 810<br />
171,852<br />
208,474<br />
404,125<br />
375, 157<br />
399, 645<br />
345,709<br />
79, 598<br />
104,322<br />
135,788<br />
2,490, 720<br />
Gin<br />
87<br />
2<br />
1, 191<br />
40,143<br />
59, 919<br />
59, 343<br />
9, 216<br />
12,479<br />
44,613<br />
721,623<br />
948,596<br />
Other<br />
spirits<br />
84<br />
91<br />
3, 620<br />
3,689<br />
14<br />
22,199<br />
108,46'6<br />
503, 987<br />
386, 215<br />
3, 885, 996<br />
2, 752, 358<br />
4, 932 981<br />
12, 184,951<br />
18, 272, 692<br />
14,505,290<br />
57, 580,929<br />
5 Corrected figure.<br />
Total<br />
30<br />
135<br />
140<br />
123<br />
315<br />
315<br />
772<br />
168<br />
146<br />
264<br />
8,183<br />
4, 950<br />
1,320<br />
2, 116<br />
195<br />
576<br />
18,332<br />
4,433,164<br />
8, 444,996<br />
3,310,8588_<br />
41,114<br />
399,334<br />
228, 938<br />
6,632, 561<br />
12 421, 240<br />
84, 934, 808<br />
66, 363, 216<br />
65, 670, 646<br />
110, 720, 211<br />
40, 348, 209<br />
107, 087, 926<br />
96, 161,012<br />
89, 627, 321<br />
677,343, 619<br />
State<br />
Production I<br />
Bottledin-bond<br />
distilled<br />
spirits<br />
Tax-paid withdrawals I<br />
Other<br />
distilled<br />
spirits<br />
Alcohol<br />
Arkansas 5, 902<br />
California 36, 832, 355 333, 432 9, 662, 453 601, 289 5, 597,174<br />
Colorado 1, 533 3, 531 4,067 7, 598<br />
Connecticut 1, 703 4, 966 348, 753 353, 719<br />
Florida<br />
Georgia 23, 053 32 569 32 669<br />
Hawaii 393 393<br />
Illinois 44, 074, 940 163,946 18, 601, 27b 1,722, 490 20, 487, 714<br />
Indiana 32, 671, 241 432, 470 19, 583, 178 6,123, 919 26,139, 067<br />
'Ora 6, 181, 849 1, 927, 895 3, 439,198 5, 367,093<br />
Kansas 7, 588, 203 7, 588, 203<br />
Kentucky 84, 992, 080 6, 010, 098 20, 697, 906 5, 919, 279 32, 627, 283<br />
Louisiana 834, 494 834, 494<br />
Maine 2,180 27,161 29,341<br />
Maryland 17, 093, 691 96, 322 9, 911, 785 914, 004 10,922, Ill<br />
Massachusetts 1, 899, 192 6,532 1, 489,624 443,186 1,939, 352<br />
Michigan 5, 359, 543 253,949 271,284 525,233<br />
Minnesota 113, 586 113, 686<br />
Missouri Z 009, 126 15,686 96,213 145,597 257,495<br />
Nebraska 6,184, 392 87, 672 22, 249 109, 921<br />
New Jersey 1, 160 331 349, 285 1, 324,170 1, 673, 786<br />
New York 2, 324, 298 23, 809 2, €43, 075 117, 188 2, 784, 072<br />
Ohio 9, 847, 502 182, 578 1, 919, 186 4, 856, 338 6, 958,102<br />
Oregon<br />
Pennsylvania 15, 476,912 536, 267 10, 116, 137 6, 484, 492 17,136, 896<br />
South Dakota 2,500<br />
Tennessee 747, 278 164, 006 184 006<br />
Virginia 274, 544 17,499 87, 042 104, 541<br />
Washington 132,044 6,627 6,627<br />
West Virginia 586 586<br />
Wisconsin 459, 601 5, 735 5, 735<br />
Total<br />
Total 266, 542, 499 7,823,935 93, 097, 048 40, 845, 714 141, 766,697<br />
See footnotes at end of table.
188 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 5.-Summary: Production, withdrawals, and stocks on hand June 30, of<br />
distilled spirits, and premises operated, fiscal year <strong>1949</strong>-Continued<br />
State<br />
[Tax gallons]<br />
Tax-free<br />
withdramas<br />
2<br />
Stocks<br />
June 30 3<br />
Arkansas<br />
California<br />
5, 902<br />
34, 143, 006 13, 593, 302<br />
Colorado 1,229 121,651<br />
Connecticut 6, 519 254, 604<br />
Florida 176,743<br />
Georgia<br />
Hawaii<br />
9, 678 166, 660<br />
Illinois 327, 218 89, 339, 569<br />
Indiana 365,156 88, 849,932<br />
Iowa 42, 585 2, 082<br />
Kansas<br />
Kentucky 1, 439, 624 291, 919, 328<br />
Louisiana 206, 828<br />
Maine 9, 405<br />
Maryland 243,119 53, 861, 212<br />
Massachusetts<br />
Michigan<br />
750,983<br />
501,962<br />
3, 438, 405<br />
289,897<br />
Minnesota 165, 108<br />
Missouri 15, 686 2, 358,126<br />
Nebraska 104, 941<br />
New Jersey 43, 164 781, 134<br />
New York 74, 050 589, 255<br />
Ohio 21, 485 23, 982, 885<br />
Oregon 109, 340<br />
Pennsylvania 323, 650 107, 696, 620<br />
South Dakota<br />
Tennessee 1, 263, 857<br />
Virginia 34, 904 1, 045, 219<br />
Washington 113,675 41,037<br />
West Virginia<br />
Wisconsin 83, 420<br />
Registered<br />
distilleries<br />
Premises operated 9<br />
Fruit<br />
distilleries<br />
<strong>Internal</strong><br />
revenue<br />
bonded<br />
warehouses<br />
Total 38, 568, 036 677, 343, 619 99 118 244<br />
' See footnote 1, table 74.<br />
I See footnote 2, table 74.<br />
See footnote 3, table 74.<br />
See footnote 4, table 74.<br />
5 Represents number operated during any part of the year.<br />
TABLE 76.-Summary: Production, tax-paid withdrawals, and stocks on hand<br />
June 30, of whisky and of total distilled spirits, and premises operated, fiscal<br />
years 1934 to <strong>1949</strong>, inclusive<br />
[Tax gallons]<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
Fiscal year ended June 30-<br />
Whisky<br />
Production I<br />
62,352, 666<br />
149, 112, 923<br />
223,659,539<br />
223,457, 850<br />
102, 895, 872<br />
Total distilled<br />
spirits<br />
76, 506, 388<br />
169,126,472<br />
253, 867,925<br />
258,956,886<br />
150, 155,92A<br />
Tax-paid withdrawals<br />
Whisky<br />
18, 875,964<br />
50, 780,940<br />
67,299,166<br />
72,616,195<br />
68,611,650<br />
Total distilled<br />
spirits<br />
I...N N OON g<br />
38,601,236<br />
75,073,993<br />
100,383,056<br />
120,011,294<br />
114,926,395<br />
1939 93,003,917 145,326,176 72,059, 023 114, 578,069<br />
1940 98, 993,303 143, 455,192 81, 267, 368 128,325,941<br />
1941 121,851,983 175, 208,746 80, 541,974 130,552,148<br />
1942 120, 257, 424 + 256, 392 400 84,709,171 144,207,510<br />
1993 19, 520, 698 3 426,474, 062 87,913, 792 136,836,551<br />
1944 429,069, 171 58,832,992 90,463,887<br />
1945 41, 562,303 535,439, 513 63,891, 224 142,330, 770<br />
1946 197,964, 516 306,066, 637 63, 226, 912 178, 131,350<br />
1947 167,994,805 316, 157, 700 58,822, 676 173, 605,111<br />
1948 129, 597, 067 244,127,343 53, 603, 200 147,160, 331<br />
<strong>1949</strong> 149, 695, 239 266, 642, 499 62, 674,964 141,766,697<br />
See footnotes at end of table.<br />
1934<br />
1935<br />
1936<br />
1937<br />
1938<br />
1939<br />
1940<br />
1941<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 189<br />
TABLE 76.-Summary: Production, tax-paid withdrawals, and stocks on hand<br />
June 30, of whisky and of total distilled spirits, and premises operated, fiscal<br />
year 1934 to <strong>1949</strong>, inclusive-Continued<br />
Fiscal year ended Tune 30-<br />
Stocks June 30 1<br />
Whisky<br />
[Tax gallons]<br />
Total distilled<br />
spirits<br />
57, 717,662 63,065,017<br />
152,807, 235 160, 755,394<br />
300,658, 508 310,801,839<br />
445, 285, 663 462, 607, 980<br />
471,159, 539 497, 527, 755<br />
978,899, 618 522, 058,134<br />
480,937, 609 526, 394,924<br />
504,080,691 551, 424,175<br />
516, 918,887 587, 751, 374<br />
424,824, 966 476,345, 030<br />
348,646,381 376, 277,860<br />
307,587,545 338, 172,677<br />
374,072, 055 420, 262, 363<br />
464,825,305 525,827, 726<br />
522, 260, 756 594, 733, 085<br />
602, 925,861 677,343, 619<br />
Number of premises operated<br />
Registered<br />
distIDeries<br />
51<br />
88<br />
121<br />
137<br />
118<br />
112<br />
101<br />
105<br />
116<br />
130<br />
122<br />
138<br />
144<br />
147<br />
130<br />
99<br />
Fruit distilleries<br />
85<br />
140<br />
148<br />
136<br />
138<br />
129<br />
120<br />
127<br />
120<br />
116<br />
137<br />
111<br />
141<br />
148<br />
123<br />
118<br />
<strong>Internal</strong><br />
revenue<br />
bonded<br />
warehouses<br />
I Exclusive of ethyl alcohol.<br />
2 Includes ethyl alcohol.<br />
Represents gross production. Net production for such years-that is, the gross production minus<br />
products used in redistillation-was 255,915,204 tax gallons for 1942, 407,568,226 tax gallons for 1943,<br />
420,833,502 tax gallons for 1944, and 524,301,407 tax gallons for 1945.<br />
TABLE 77.-Materials: I<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
VI. DISTILLED SPIRITS AND WINES: RECTIFIED<br />
[Produced by rectifying plants]<br />
Used in production of rectified spirits and wines, by kinds<br />
and by months, fiscal year <strong>1949</strong><br />
Proof gallons]<br />
Month Alcohol Spirits 2 Whisky Brandy Wines Other Total<br />
Total<br />
2, 537,459<br />
2, 954, 950<br />
3,211,062<br />
4, 249, 936<br />
4,399, 220<br />
3, 005, 589<br />
2, 665, 311<br />
2,898, 820<br />
2, 584, 238<br />
2, 170. 595<br />
2, 534, 060<br />
2, 666, 281<br />
2, 952, 562 2, 563, 234<br />
3, 343. 359 3,051, 580<br />
4, 063,141 3,511.390<br />
4, 782, 836 4, 594, 583<br />
5, 082, 153 4, 708,086<br />
3, 103,035 2, 879,650<br />
2, 249, 727 2.524, 708<br />
2, 560, 062 2, 757, 381<br />
4, 096, 120 3. 285,3%<br />
3, 150, 279<br />
3, 910, 1<br />
3,904, 475<br />
24 2, 723, 331<br />
2, 764, 333<br />
2, 754, 123<br />
63,189<br />
85, 129<br />
156, 795<br />
210, 223<br />
172, 138<br />
138, 200<br />
138, 262<br />
143, 398<br />
150,986<br />
110,953<br />
85, 336<br />
106, 251<br />
21,473 50,868<br />
27, 212 52, 821<br />
33,954 67,076<br />
37, 638 73,259<br />
46, 453 69, 655<br />
41,057 81, 529<br />
25,120 74, 587<br />
39, 700 64, 173<br />
66,966 66,456<br />
55, 734 48,118<br />
56,309 59, 760<br />
61,<br />
795 54,777<br />
117<br />
192<br />
263<br />
277<br />
265<br />
303<br />
296<br />
288<br />
275<br />
269<br />
268<br />
249<br />
278<br />
267<br />
262<br />
244<br />
8,188, 785<br />
9, 515,051<br />
11,045,308<br />
13,948, 475<br />
19, 472, 705<br />
9, 249, 060<br />
7, 672, 715<br />
8, 413, 534<br />
10, 250,094<br />
8, 258, 510<br />
8, 909, 922<br />
9,047, 702<br />
35,824, 521 42, 192, 873 38, 117, 617 1, 560,360 513,411 2 753,079 118, 971, 861<br />
I ncludes import d liquors as follows: 370 929 proof ga Ions of whi ky, 24,198 proof gallons of brandy,<br />
21,834 proof gallons of wines, 72,546 proof gallons of other iquors cons! MI6 of 59 1389 proof gallons of rum,<br />
1,803 proof gallons gin, 2,180 proof gallons of vermouth, 1,027 proof gallons of cordials and 1 quoin's, and<br />
7,852 proof gallons o products for exportation<br />
Represents high-proof spirits produced at egistered and fruit distilleries.<br />
3 Represents 108,320 proof gallons of rum, 145,314 proof gallons of gin, 69,297 proof gallons of vermouth,<br />
165,933 proof gallons of cordials and liqueurs, 20,281 proof gallons of unclassified spirits, and 254,934 proof<br />
gallons of products for exportation.
190 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 78. Materials: I Used in production of rectified spirits and wines, by kinds<br />
and by States, fiscal year <strong>1949</strong><br />
[Proof gallons]<br />
REPORT OF COMMISSIONER OF. INTERNAL REVENUE 191<br />
TABLE SO.-Production; 3 Rectified spirits and wines, by kinds and by States, and<br />
premises operated, fiscal year <strong>1949</strong><br />
[Proof gallons]<br />
State Alcohol Spirits ] Whisky Brandy Wines Other Total<br />
California 345,303 1, 875,906 1, 295, 750 612, 532 93,032 44,954 4, 217, 477<br />
Colorado 613 278 42 833<br />
Connecticut__.__.__ 110,403 451,753 92,244 5, 160 696 43,532 703,848<br />
Illinois 1,112, 946 9,028, 053 4, 993, 269 34, 864 120, 825 109, 289 15,396, 248<br />
Indiana 8, 058, 568 9, 217, 575 9,434, 082 228, 583 96, 295 209,861 27, 244, 964<br />
Iowa 2,154 311 704 1, 239 4, 408<br />
Kentucky 8.330, 929 7, 771, 909 8, 970, 861 9,873 76, 010 18, 206 25,177, 788<br />
Louisiana 2,878 108 777 1,080 4,844<br />
Maine 10,876 2,560 206 728 14,369<br />
Maryland 4,150, 740 5,159, 609 4, 901, 810 16, 908 49,760 37, 431 14,318, 268<br />
Massachusetts 343,955 678,496 268,582 83,831 7,893 911,485 1, 473, 242<br />
Michigan 153, 901 61, 189 15,218 173,662 32,251 30,037 466,258<br />
Minnesota 23, 299 81, 694 6,124 21, 647 627 377 133, 768<br />
Missouri 164, 957 180 444 165, 681<br />
New Jersey 1,906, 961 913,140 54, 634 32, 482 6, 913 26, 710 2, 940,840<br />
New Mexico 678 339 4 272 88 1,381<br />
New York 768, 443 1, 989,073 1, 428, 242 4,383 6, 593 45, 284 3, 742,018<br />
Ohio 4, 798, 029 638, 980 1, 278, 891 55, 761 13, 564 42,020 6, 777, 245<br />
Oregon 8, 367 8,367<br />
Pennsylvania 5, 754, 911 4, 690, M1 5,359,803 277,864 47,598 62,420 16,193 477<br />
Wisconsin 10, 527 7, 686 7, 902 2, 600 9, 801 133 38, 649<br />
Total 35,824, 521 42,192, 873 38,117, 617 1,500,360 513, 411 J 763,079 118, 971, 861<br />
I See footnote I, table 77.<br />
See footnote 2, tbe 77.<br />
See footnote 3 , 77.<br />
TABLE 79.-Production:' Rectified spirits and wines, by kinds and by months,<br />
fiscal year <strong>1949</strong><br />
Month Whisky Gin<br />
[Proof gallons]<br />
Cordials<br />
and<br />
liqueurs<br />
Brandy Other Total<br />
July 7,354,284 596,193 146, 592 52,386 37,886 8, 186,321<br />
August 8, 513, 145 633,348 177,733 46,461 55,058 9,325, 745<br />
September 10, 271, 202 414, 770 238, 173 98, 051 63, 531 11,085, 727<br />
October 12, 751, 960 464, 517 352, 652 119, 294 62, 342 13, 740, 765<br />
November 13,377, 649 533, 637 376, 832 110, 174 57, 328 14, 455, 620<br />
December 8, 797, 533 515, 733 289, 224 90, 902 64, 738 9, 758,130<br />
January 6, 627, 167 418,336 232,788 80,529 81,698 7,420, 516<br />
Febr uary 7, 739, 220 397, 479 190, 721 98,817 47,727 8,473, 964<br />
March 9,206,184 193,645 219,643 114, 002 68,319 10, 202,168<br />
April 7,345, 301 632, 290 183, 244 86, 870 57,812 8,305, 517<br />
May 7, 908, 209 688, 620 201, 224 6E 922 67,477 8, 931, 452<br />
June 7,889,287 823, 279 209, 911 79,337 66, 873 9,068, 687<br />
Total 107, 781, 621 6, 601,897 2,817, 735 1,042, 745 1710, 764 118, 954, 612<br />
I For production of distilled spirits at registered distilleries, see tab e 60.<br />
I Represents 4,328 proof gallons of alcohol, 245,161 proo gallons of high-proof spirits, 46,052 proof gallons of<br />
rum, 1,872 Proof gallons of vermouth, 69,814 proof gallons of wine, 207,666 proof gallons of unclassified spirits,<br />
and 135,871 proof gallons of products for exportation.<br />
1036<br />
1937<br />
1938<br />
1939<br />
1940<br />
1991<br />
1942<br />
1943<br />
1944<br />
1945<br />
1946<br />
1947<br />
1948<br />
<strong>1949</strong><br />
State Whisky Gin<br />
Fiscal year ended<br />
June 30<br />
Alcohol<br />
18,002,394<br />
29, 268, 533<br />
20, 626,395<br />
17, 522, 484<br />
17, 475,958<br />
22,844, 540<br />
19,675,212<br />
1,734,604<br />
2,331,970<br />
21,135,331<br />
92 301,841<br />
a 285, 350<br />
33, 674,979<br />
35, 829, 521<br />
Spirits<br />
( 13<br />
11,898,021<br />
13, 901,129<br />
13, 391, 833<br />
25, 690,096<br />
35, 690,096<br />
25, 160, 722<br />
44,366,831<br />
54,399, 168<br />
57, 106,092<br />
49,916,952<br />
42, 192,873<br />
Cordials<br />
and<br />
liqueurs<br />
Brandy<br />
Materials used for rectification<br />
Whisky Brandy Other<br />
14,072, 689<br />
15,123,437<br />
13, 573,665<br />
18, 554, 212<br />
15, 295, 513<br />
17,021, 767<br />
20,650, 946<br />
28,037,012<br />
32,111, 417<br />
40,848, 886<br />
45, 822, 758<br />
43, 692,046<br />
39, 596,883<br />
38, 117,617<br />
Other<br />
172,408<br />
208,962<br />
248, 598<br />
250, 514<br />
321, 911<br />
563,257<br />
904,227<br />
2, 901,863<br />
2,772,289<br />
3, 417, 792<br />
3, 939, 793<br />
2,475,048<br />
1,067,098<br />
1,1560, 360<br />
Total<br />
California 3,260,310 235, 499 46,122 806,139 63,009 4, 210,079<br />
Colorado 732 23 755<br />
Connecticut 186,882 137,754 217,544 162,926 704,606<br />
Georgia 21 21<br />
Illinois 14,935,961 ' 121 404,036 8, 323 23,889 15,372,325<br />
Indiana 26,792,933 49,161 191,537 166,109 50,821 27,249,056<br />
Iowa 2,111 1,023 1,218 4,352<br />
Kentucky... 25, 142,111 19,496 16,780 4,'605 25, 181,972<br />
Louisiana 518 4,588 816 5,422<br />
Maine 4,344 5,738 3,955 14,037<br />
Maryland 14, 298, 501' 17, 428 96, 859 23,288 14, 376, 076<br />
Massachusetts... 566,323 400,675 430,330 24,799 93139 1, 465, 866<br />
Michigan 403, 944 22, 412 37,195 463, 551<br />
Minnesota 19,889 105, 543 7, 490 132, 932<br />
Missouri 181 163,082 307 163,570<br />
New Jersey 119, 039 2, 590,328 212, 835 5, 423 10, 109 2, 932,134<br />
New Mexico 785 - MO 299 1,234<br />
New York 3,611,123 27,333 60,636 3, 287 18,691 3,721,070<br />
Ohio 4,116,401 2,288,876 234,790 145,269 6,785,336<br />
Oregon 8,380 8,380<br />
Pennsylvania.... 14, 706, 944 827,649 274,396 198,901 115,054 16, 122,884<br />
Wisconsin_ 15,040 248 12,688 867 10,111 38,954<br />
689,348<br />
658,041<br />
539, 288<br />
507, 411<br />
588, 877<br />
687, 775<br />
897, 793<br />
1,657,855'<br />
5, 557,375<br />
9, 766, 036<br />
5,003,234<br />
3,070, 329<br />
1, 319, 083<br />
1, 276, 490<br />
Number<br />
of plants<br />
oer<br />
ated *<br />
Total 107, 781, 521 6, 601, M7 2,817, 736 1,042, 745 I 710, 764 118,954, 612 204<br />
I For production of distilled spirits at registered distilleries, see table 61.<br />
Represents number operated during any past of the year.<br />
See footnote 2, table 79.<br />
TABLE 81.-Summary: Materials used for rectification and production of rectified<br />
spirits and wines, and premises operated, fiscal years 1936 to <strong>1949</strong>, inclusive<br />
I Included with alcohol.<br />
[Proof gallons]<br />
Total<br />
Rif -1 4`4-flinc"' ;-."" °'W" W°<br />
32,816,739<br />
95, 248,973<br />
43,987, 848<br />
43, 682, 642<br />
47,581,388<br />
54,509,172<br />
68, 021, 165<br />
71,021,430<br />
67, 933,773<br />
119, 584,876<br />
151, 473, 794<br />
148, 628, 865<br />
125, 575, 845<br />
118,971,861
192 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 81.-Summary: Materials used for rectification and production of rectified<br />
spirits and wines, and premises operated, fiscal years 1936 to <strong>1949</strong>, inclusive-<br />
Continued<br />
[Proof gallons]<br />
Fiscal year<br />
ended lone 30<br />
Whisky<br />
Gin<br />
Cordials<br />
and<br />
liqueurs<br />
Production<br />
Brandy Other Total<br />
Number<br />
of plants<br />
operated<br />
1938 21,726,685 6,767,295 3,117,552 93,435 743,969 32, 448,806 379<br />
1937 81, 586, 870 8,147,844 3,812,852 79, 321 684,085 44,310,972 340<br />
1938 32, 675,622 7,663, 36.3 2, 721,758 33, 824 464,883 43,569,950 304<br />
1939 33, 593,409 7,231,584 2,192,964 67, 589 325, 769 43,401,295 284<br />
1940 37,977,224 8,968,097 2,437,706 74,372 301,171 47,656, 570 256<br />
1941 44, 317,166 6,764, 707 2,542,178 184, 835 348, 742 54,157, 628 245<br />
1942 55, 961,730 7,597, 941 3,228,135 366,321 616, 776 67,770, 903 232<br />
1943 60.794,623 2,965. 280 3,965,502 1, 361, 541 1,037, 875 70, 124, 821 215<br />
1944 57,982,477 898,304 3,985,429 1,515,052 3, 425,143 67,686, 405 229<br />
1945 101, 64.5,006 7,057,837 6, 686, 947 1,677, 186 1, 796, 413 118, 863, 389 259<br />
1948 124,727, 150 11, 497,751 11,308,864 1,942,309 1,902, 734 150, 878,888 261<br />
1947 130,700, 615 10, 547,373 4,545,503 1,677,869 1,088,993 198, 560,353 261<br />
1948 114,916,903 7,267,090 2, 207,73 654, 478 686, 678 125, 732, 822 237<br />
<strong>1949</strong> 107,781, 521 6, 601,847 2,817,736 1,042, 745 710,764 118,954,612 204<br />
VU. CONSUMPTION OF DISTILLED SPIRITS<br />
[Distilled spirits bottled by rectifying plants, arehouse taxaid -p bottling houses, and internal revenue bonded<br />
w s]<br />
TABLE 82.-Bottling: Distilled spirits (rectified and unrectified) bottled for consumption,1<br />
fiscal year <strong>1949</strong><br />
Rind<br />
Bottled at<br />
rectifying<br />
plants<br />
Rectified products 2<br />
Bottled<br />
at taxpaid<br />
bottling<br />
houses 1<br />
Total<br />
[Wine gallons]<br />
Bottled at<br />
rectifying<br />
plants 4<br />
Unrectified products<br />
Bottled<br />
at taxpaid<br />
bottling<br />
houses 4<br />
Total<br />
Bottledin-bond<br />
products<br />
Grand<br />
total<br />
Whisky 122, 231, 018 1, 525,621 I 123,756, 639 8, 532, 378 2, 553, 956 11,086, 334 7, 790, 736 142, 633, 709<br />
Brandy 1, 250, 730 2, 682 1, 253, 412 465, 013 153, 594 608, 607 26, 385 1, 888,409<br />
Rum 57, 310 564 57, 874 262, 076 60, 214 322, 290 8, 874 389,088<br />
Gin 7, 232, 671 493 7, 233, 164 2. 989, 758 1,132 795 4,122, 551 11, 355, 715<br />
Cordials and<br />
liqueurs._ 4, 292, 018 23,240 4,315, 258 4, 315, 258<br />
Alcohol 55,848 6,494 62,342 62,342<br />
Other spirits 239, 254 2,012 241, 266 44, 988 427 45,395 117 286, 778<br />
Total_ 135, 303, 001 1, 651, 612 136,857,613 12, 340,039 3, 907, 480 16, 247, 519 7, 826,112 160, MI, 244<br />
I Represents distilled sp rits bottled at rectifying plants and tax-paid bottling houses, and the following<br />
bottled-in-bond products: tax-paid withdrawals o distilled spirits bottled in bond prior to tax-payment<br />
and withdrawals of bottled distilled spirits which were bottled in bond after tax-payment. Includes imported<br />
distilled spirits bot led after withdrawals from customs custody. Exclusive of 163,930 wine gallons<br />
of rectified distilled spirits and 92,219 wine gallons of unrectified distilled spirits bottled for exportation and<br />
98<br />
I<br />
414 proof gallons of whisky bottled in bond for export.<br />
Includes imported dist Iled spirits used for rectification as follows: 370,429 proof gallons of whisky, 24,198<br />
proof gallons of brandy, 59,684 proof gallons of rum, 1,803 proof gallons of gin, and 1,027 proof gallons of cordials<br />
and liqueurs.<br />
3 Includes imported rectEed distilled spirits used in bottling as follows: 331 proof gallons of rum and 2,303<br />
proof gallons of cordials and liqueurs.<br />
4 Includes imported unrectified distilled spirits used in bottling as follows: 148,448 proof gallons of whisky,<br />
75,323 proof gallons of brandy, 195,966 proof gallons of rum, 4,481 proof gallons of gin, and 3,911 proof gallons<br />
of unclassified spirits.<br />
I Includes Imported unrectified distilled spirits used in bottling as follows: 28,972 proof gallons of whisky,<br />
9,803 proof gallons of brandy, and 27,409 proof gallons of rum.<br />
Represents 861,388 wine gallons of blends of whisky 4 years old or older, 730,628 wine gallons of other<br />
blended whisky, 122,162,056 wine gallons of spirit whisky, and 2,567 wine gallons of other whisky.<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 193<br />
TABLE 83.-Summary: Distilled spirits (rectified and unrectified) bottled for consumption,'<br />
fiscal years 1941 to <strong>1949</strong>, inclusive<br />
Month<br />
[W ine gallonsl<br />
Fiscalesr<br />
Y-<br />
ended June 30 Whisky Brandy Rum Gin<br />
119, 548, 126<br />
136,038, 633<br />
135, 273, 247<br />
96, 430,899<br />
143, 171, 432<br />
163, 796, 884<br />
166,218, 217<br />
149, 232 495<br />
142, 633, 709<br />
2, 010, 021<br />
2, 340, 879<br />
4, 493,152<br />
4, 538,048<br />
4, 053, 886<br />
3,612,167<br />
2, 336, 939<br />
1, 242,393<br />
1, 888, 904<br />
1,378,192<br />
1, 813,449<br />
2, 917, 579<br />
12,994,456<br />
2,024, 582<br />
951,314<br />
688,880<br />
400, 298<br />
389, 038<br />
13,316, 856<br />
14,396, 909<br />
6, 323,482<br />
7,461, 770<br />
10,009,224<br />
19, 912, 035<br />
18,645,945<br />
11,409,038<br />
11, 355, 715<br />
Rum used<br />
for densturation<br />
Proof<br />
goaone<br />
140, 943<br />
161, 141<br />
171,398<br />
160,105<br />
145, 266<br />
123, 752<br />
137, 407<br />
132, 327<br />
148,126<br />
148,348<br />
136,728<br />
107, 245<br />
Cordials<br />
and<br />
liqueurs<br />
3, 754, 858<br />
4, 755, 808<br />
6, 994,371<br />
5, 949, 531<br />
9.166, 562<br />
13,985,185<br />
6,702, 954<br />
3, 380, 369<br />
4, 315, 258<br />
Alcohol<br />
341,125<br />
232,187<br />
45, 265<br />
35, 916<br />
31, 502<br />
132, 697<br />
114, 614<br />
77, 901<br />
62, 342<br />
1 Prior to 1941 consumption was represented by tax-paid withdrawals. See table 76.<br />
VIM DENATURED RUM<br />
Specially denatured rum<br />
Production<br />
Wine<br />
gallons<br />
94, 899<br />
108, 499<br />
115, 406<br />
107, 801<br />
97, 810<br />
83, 324<br />
92, 518<br />
89, 098<br />
99, 735<br />
99, 885<br />
92, 061<br />
72,210<br />
Other<br />
spirits<br />
151, 872<br />
170, 735<br />
255, 642<br />
2, 791, 290<br />
1, 285,811<br />
1,176, 418<br />
324, 906<br />
146,199<br />
286, 778<br />
[Relates to denatured rum produced by distillery denaturing bonded warehouses]<br />
Removal s<br />
Wine<br />
gallons<br />
89, 011<br />
110, 674<br />
114, 011<br />
108, 858<br />
96, 211<br />
94, 837<br />
72, 939<br />
99, 816<br />
94, 721<br />
114,238<br />
87,111<br />
74, 217<br />
Total<br />
140, 501,650<br />
159,748, 580<br />
155, 302, 738<br />
130, 201, 920<br />
169, 742, 999<br />
203, 586, 700<br />
195, 531,435<br />
165,888,683<br />
160,931, 244<br />
TABLE 84.-Summary- Rum used for denaturation, and production, removals, and<br />
stocks of specially denatured rum at distillery denaturing bonded warehouses, by<br />
months, fiscal year <strong>1949</strong><br />
Stocks<br />
end of<br />
month<br />
Wine<br />
gallons<br />
97,181<br />
44,571<br />
45, 115<br />
43,388<br />
44,462<br />
32, 377<br />
51, 484<br />
40,189<br />
44, 787<br />
39, 752<br />
44, 092<br />
41, 783<br />
Total 1, 712, 786 I, 153, 246 1,146, 841 41,783<br />
1 Formula 4 is used in all denaturation of rum.<br />
TABLE 85.-Summary: Rum used for denaturation, and production, removals, and<br />
stocks on hand June 30, of specially denatured rum at distillery denaturing bonded<br />
warehouses, by States, fiscal year <strong>1949</strong> 1<br />
Kentucky<br />
Massachusetts<br />
Total<br />
State<br />
Rum used<br />
for densturation<br />
Proof<br />
gallons<br />
977,390<br />
735, 396<br />
Production Removals<br />
Wine<br />
gallons<br />
658,077<br />
495,169<br />
I See footnote I, table 84.<br />
Represents number operated during any part of the year.<br />
Specially denatured rum<br />
Wine<br />
gallons<br />
659,746<br />
486, 898<br />
Losses<br />
Wine<br />
gallons<br />
3,247<br />
3, 330<br />
stocks<br />
30 June<br />
Wine<br />
gallons<br />
16, 291<br />
25,492<br />
Number of<br />
distillery<br />
denaturing<br />
bonded<br />
warehousee<br />
operated *<br />
I, 712, 786 1, 153, 246 1,146, 644 6, 577 41, 783 2<br />
r4
194 REPORT• OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 86.-Operations in specially denatured rum: By manufacturers, by States,<br />
fiscal year 1 949<br />
-<br />
State<br />
[Wine gallons]<br />
Received<br />
Used in<br />
manillasturing<br />
Stocks<br />
June 30<br />
Florida 5,644 5,444 266<br />
Illinois 1 16<br />
Kentucky 132, 870 130,865 5,094<br />
Michigan 2,918 2,725 393<br />
Missouri 46, 900 44,963 7,165<br />
New Jersey 542 526 35<br />
New York 5, 613 5, 671 294<br />
North Carolina 472, 277 477, 206 31, 878<br />
Ohio 82, 768 84, 854 1, 267<br />
Pennsylvania 29, 506 28, 212 1, 763<br />
Tenneswe 200 203 56<br />
Virginia 368,054 368,754 23,335<br />
West Virginia 2, 400 2, 311 194<br />
Number of<br />
manufacturers<br />
operating I<br />
Total 1, 149, 592 1, 151,535 71, 756 50<br />
;-Represents number operating during any part of the year.<br />
IX. FERMENTED MALT LIQUORS AND CEREAL BEVERAGth<br />
[Produced by breweries]<br />
TABLE 87.---Materials: Used in production of fermented malt liquors and cereal<br />
beverages, by kinds and by months, fiscal year <strong>1949</strong><br />
[Pounds]<br />
Month<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
Grain and grain products<br />
Malt Corn Rice Wheat Barley<br />
275, 174, 532<br />
265, 632, 457<br />
242, 960, 784<br />
204,490, 330<br />
189, 730, 737<br />
208, 642, 646<br />
186, 940, 727<br />
175,645, 463<br />
237, 163, 009<br />
224, 406, 392<br />
256, 264, 556<br />
284, 242,381<br />
75, 974, 997<br />
76,146, 307<br />
71, 076,185<br />
58, 769, 776<br />
53, 831, 200<br />
63,642, 065<br />
55, 678, 988<br />
54. 234, 650<br />
74, 036184<br />
68, 585 586<br />
77,186 738<br />
88,958 812<br />
30, 431, 929<br />
29, 280 082<br />
26, 432,585<br />
24,368,506<br />
22, 249 362<br />
22, 660 252<br />
21,261 229<br />
19,072 650<br />
25,146 035<br />
24, 226 700<br />
26, 815 701<br />
28, 016, 550<br />
247, 700<br />
571, 500<br />
523, WO<br />
443,900<br />
519, 000<br />
681, 000<br />
519,900<br />
497,300<br />
674, 900<br />
530,300<br />
810, 900<br />
927,160<br />
806, 042<br />
650,623<br />
543, 320<br />
519,819<br />
488, 714<br />
461, 000<br />
349,470<br />
420,060<br />
518,811<br />
550,315<br />
571, 763<br />
584, 458<br />
Sorghum<br />
n grai<br />
2, 017, 533<br />
1, 577, 701<br />
1,114, 013<br />
1, 056, 043<br />
810, 077<br />
460, 873<br />
215,555<br />
137,030<br />
133, 048<br />
165,186<br />
172, 764<br />
139, 872<br />
Total<br />
mm N 2.<br />
384, 652, 733<br />
373, 858,670<br />
342, 650, 737<br />
289, 648,374<br />
267, 629,090<br />
296, 527,836<br />
264, 965,869<br />
250,007, 143<br />
337, 671,987<br />
318, 464, 429<br />
361, 822, 422<br />
402, 861, 233<br />
2, 751, 293, 954 818,113 488 299, 961, 581 6 927, 460 6, 464, 395 7, 999,695 3, 890, 760, 573<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 195<br />
TABLE 88. -Materials: Used in production of fermented malt liquors and cereal<br />
beverages, by kinds and by States, fiscal year <strong>1949</strong><br />
[Patinas]<br />
State<br />
Arizona<br />
California<br />
Colorado<br />
Connecticut<br />
Delaware<br />
District of Cobra.<br />
bia<br />
Florida<br />
Georgia<br />
Hawaii<br />
Idaho<br />
Illinois<br />
Indiana<br />
Iowa<br />
Kentucky<br />
Louisiana<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Minnesota<br />
Missouri<br />
Montana<br />
Nebraska<br />
Nevada<br />
New Hampshire<br />
New Jersey<br />
New York<br />
North Carolina_<br />
Ohio<br />
Oklahoma<br />
Oregon<br />
Pennsylvania<br />
Rhode Island<br />
Tennessee<br />
Texas<br />
Utah<br />
Virginia<br />
Washington<br />
West Virginia<br />
Wisconsin<br />
Wyoming<br />
Total<br />
Grain and grain products<br />
Malt Corn Rice Wheat Barley<br />
6,018,810<br />
141,826,520'<br />
20, 281,814<br />
5,753,980<br />
5, 064, 345<br />
2, 912, 625<br />
11.454, 718<br />
1,840, 300<br />
4, 265,066<br />
2, 340, 640<br />
153, 861,873<br />
91, 021,371<br />
3, 645,571<br />
59, 362, 231<br />
55, 780, 514<br />
68,519,768<br />
56,361, 866<br />
141, 214,421<br />
89, 676,467<br />
236, 690, 837<br />
6,696,175<br />
29,817, 742<br />
1, 045,000<br />
938,400<br />
239, 922, 079<br />
323,032. 225<br />
1,883, 025<br />
165, 559, 652<br />
1,732,037<br />
13, 062, 995<br />
301, 901,308<br />
27, 041, 546<br />
7, 400, 200<br />
48, 898,767<br />
6, 095,210<br />
5, 154, 330<br />
53, 095, 611<br />
1, 924, 200<br />
360,429, 836<br />
1, 969,880<br />
962,700<br />
44, 205,020 13,926 730<br />
1,898,000 7,449,450<br />
1,928, 100<br />
1, 558, 200<br />
1, 621,600<br />
3, 804, 935<br />
935, 500<br />
1,090,250<br />
809,550<br />
78,012, 423<br />
37, 518, 720<br />
9(14, 385<br />
18,497, 270<br />
10, 534, 23(1<br />
19,633,340<br />
5, 217, 200<br />
53, 114,005<br />
28, 735,988<br />
22,829, 521<br />
1,790, 175<br />
4, 526, 714<br />
356,050<br />
187,680<br />
80, 289,898<br />
107, 998, 584<br />
921,900<br />
48,048, 540<br />
2, 857, 700<br />
77, 471, 545<br />
9, 549,990<br />
339,300<br />
11, 452, 665<br />
951, 750<br />
1, 8&3, 900<br />
19,371, 135<br />
621,801<br />
116,353, 955<br />
278,300<br />
404,600<br />
660,011<br />
3,977,807<br />
780,500<br />
8, 036, 500<br />
10,866,900<br />
9,200<br />
4, 354, 800<br />
15, 603,820<br />
7,484, 500<br />
90,999, 785<br />
1, 275<br />
7, 501, 137<br />
740, 359<br />
17,414, 700<br />
19,369,423<br />
629,485<br />
2, 132,900<br />
9, 646, 522<br />
2, 276, WO<br />
3, 257, 920<br />
700, 400<br />
4, 130, 202<br />
67, 983,355<br />
224,800<br />
4, 500<br />
155, 700<br />
7, 600<br />
40,700<br />
18, 400<br />
102, 600<br />
49,100<br />
100<br />
159,800<br />
362,000<br />
2, 252, 600<br />
65, 700<br />
212,000<br />
68,000<br />
393, 200<br />
111,000<br />
97,000<br />
86,800<br />
136,080<br />
28, 600<br />
3, 690,060 1, 429, 400<br />
463,525<br />
2,947,700<br />
76, 640<br />
443,150<br />
Sorghum<br />
grain<br />
10,000<br />
451, 700<br />
895,882<br />
83,560<br />
921, 200<br />
54,000<br />
186,913<br />
79, 750<br />
2.756,900<br />
2, 382, 350<br />
177,500<br />
Total<br />
6, 193, MO<br />
199, 971, 770<br />
29, 629, 264<br />
7,403,780<br />
6, 630,145<br />
4, 534, 225<br />
16, 509,153<br />
2,746 800<br />
6,015, 327<br />
3,166, 190<br />
236, 288, 485<br />
129, 497, 991<br />
4, 639,956<br />
85, 895,001<br />
77, 265,114<br />
88,361, 908<br />
66, 904,166<br />
209, 832,346<br />
125, 956,755<br />
350,415,143<br />
8. 628, 425<br />
41,981, 673<br />
1, 401,050<br />
1,126,080<br />
320, 980,938<br />
450, 064,969<br />
2, 804, 925<br />
233, 980, 053<br />
2,361, 522<br />
18, 133, 345<br />
396, 976, 575<br />
36, 733, 776<br />
10, 016, 200<br />
65, 991,702<br />
7, 747, 360<br />
7,038, 230<br />
76, 774,448<br />
2,696,000<br />
645, 210, 296<br />
2, 472, 980<br />
2 751, 293,964 818, 113, 488 299,961, 581 6, 927, 460 6, 464,395 7, 999, 696 3,890, 760, 573<br />
I I<br />
Month<br />
Soy beans<br />
and soy<br />
bean<br />
Products<br />
Sugar and<br />
siruPs<br />
Hops and<br />
hop<br />
extracts<br />
Cassava<br />
and cassava<br />
products<br />
Potatoes<br />
and potato<br />
products<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
398,462<br />
375,050<br />
347, 032<br />
321, 548<br />
260,116<br />
298, 025<br />
241, 896<br />
221, 171<br />
305, 910<br />
348, 390<br />
361,950<br />
441, 420<br />
18, 826, 592<br />
17, 970,388<br />
16,341, 214<br />
13, 667, 585<br />
12, 759, 334<br />
13, 410, 574<br />
12,130, 417<br />
11, 258, 413<br />
14, 601, 022<br />
14, 260, 633<br />
16, 749,177<br />
18, 055, 733<br />
4,016, 504<br />
3,888, 624<br />
3, 540,989<br />
2, 976, 500<br />
2, 732,008<br />
3, 027, 522<br />
2, 703, 307<br />
2, 527, 546<br />
3, 391, 345<br />
3,185, 949<br />
3, 823, 062<br />
4, 016,365<br />
3,960, 801<br />
3,388, 399<br />
3, 198, 192<br />
2, 339, 218<br />
1, 811, 225<br />
1, 371, 222<br />
334, 785<br />
103, 220<br />
113, 210<br />
141, 505<br />
101,053<br />
57, 900<br />
§5H§§§§§U§<br />
Fleggi4 .ìvig4if<br />
3, 920, 970 180, 631,082 1 39,629,621 16,920, 730 715,040<br />
I Represents 39,543,133 pounds of hops and 88488 pounds of hop extracts.
196 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 88.-Materials: Used in production of fermented malt liquors and cereal<br />
beverages, by kinds and by States, fiscal year <strong>1949</strong>-Continued<br />
State<br />
Soybeans<br />
and soybean<br />
products<br />
[Pounds]<br />
Sugar and<br />
strops<br />
Hops and<br />
hop<br />
extracts<br />
Cassava<br />
and<br />
cassava<br />
products<br />
Potatoes<br />
and<br />
potato<br />
products<br />
Arizona 76,950 661,320 53,931 22,400<br />
California 313, 586 3, 241, 520 2,093,637 2, 314,669<br />
Colorado 4,880 262,469<br />
Connecticut 49,928 1,314,871 73,203<br />
Delaware 9,975 50,414 62,470<br />
District of Columbia 24,200 46,490<br />
Florida 40,379 1,674, 461 185, 341 87,458<br />
Georgia 342, 650 21, 037<br />
Hawaii 43,945 928,596 58,878<br />
Idaho 15,660 27,832<br />
Illinois 318,409 4, 546, 187 2, 277,621 3,310, 322<br />
Indiana 15,775 3,682, 762 1,224,950 753,964<br />
Iowa 6, 205 318,107 52,055<br />
Kentucky 211,350 885,500 802,127<br />
Louisiana 117, 910 4,680, 929 733,779<br />
Maryland 4,379, 828 898,792<br />
Massachusetts 247,800 15, 645,309 886,011<br />
Michigan 7, 885 4, 606, 551 2,013, 567 1, 923,050<br />
Minnesota 55, 361 7, 470,368 1, 237, 971<br />
Missouri 11,543 4,833,429 3, 811, 966<br />
Montana 10, 873 514,509 88,329<br />
Nebraska 713 1, 304. 594 429,437<br />
Nevada- 531 16,332<br />
New Hampshire 330,800 20,701<br />
New Jersey 113,415 19,364, 003 3,350, 031 1, 178, 550<br />
New York 232,925 24,273, 707 4,827,697 132, 416 715,040<br />
North Carolina 376,330 27,338<br />
Ohio 185,299 8,309, 113 2,260,413 512,252<br />
Oklahoma 2, 717 24, 771<br />
Oregon 23,653 184,647 162, 091<br />
Pennsylvania 107,394 48, 180, 383 4,480,393 1,561,429<br />
Rhode Island 177,300 4,182, 092 467,109<br />
Tennessee 71,820 887,505 96,155<br />
Texas 15,265 962,059 581,930<br />
Utah 78,009<br />
Virginia 6, 170 440, 156 71, 639<br />
Washington 67, 584 2,180,878 704,325<br />
West Virginia 3,960 335,676 29,150<br />
Wisconsin 1,343, 507 9, 079,372 5,057,348 6, 124, 220<br />
Wyoming 22,900 428,660 32,297<br />
Total 3,920,970 180,631,082 1 39, 629,621 16, 920,730 715,040<br />
I See footnote I, table 87.<br />
03<br />
z-•<br />
os<br />
a<br />
tke<br />
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"cs<br />
pc<br />
re<br />
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E<br />
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ct<br />
ai<br />
oo<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
197<br />
Tax-free withdrawals<br />
Tax-paid withdrawals<br />
i5<br />
16.1<br />
13 's<br />
m<br />
]<br />
4<br />
S<br />
!OWL<br />
For export<br />
saXineseg<br />
palmoo loaf<br />
Consumed<br />
on<br />
premises<br />
I,<br />
linoL<br />
In barrels<br />
and kegs<br />
By pipe line<br />
for bottling<br />
WOW<br />
EUREWIWO<br />
RIVOOW<br />
4444444446ososs54604arol<br />
MEIEWan<br />
atiallgU<br />
RPRE,WNag<br />
../.■-ei..t: cr5 4<br />
84EggZgEGgM<br />
cectotiecierluir:eeprc6<br />
gRUEgOgan<br />
EigtisT8psgemigi4<br />
0i5MMEI-f.<br />
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nnalltEi<br />
p-ne lid et.4 ..7c..■57.9 1;7<br />
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mr.,r,,,,„,„,„5„..,a,<br />
Mt 'BLS '6<br />
2, 883, 145I<br />
gt9 'XIS '98<br />
92,9 '200 ' 1<br />
LZ2'ISL<br />
29f '19<br />
189 011<br />
890 '609 'se<br />
en giraz<br />
ow 'LOS '69<br />
as 'see '69<br />
A<br />
4<br />
luly<br />
August<br />
September<br />
October<br />
Novem her<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
lune<br />
Total<br />
860947-50-14
198 REPORT OF COl\'lMlSSlOKER OF INTERNAL REVF.NUE<br />
.. ··_·_····-_·····=··_-··-·-·······=-··1<br />
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200 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
.o<br />
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States<br />
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011f<br />
New York<br />
New Jersey<br />
glruellIk0<br />
SeStataly<br />
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REPORT OF COMMISSIONER OF INTERNAL REVENUE 201<br />
IIIIRAIREIREEREE5IggER EigEgg5g5g$<br />
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gaeea<br />
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202 REPORT OF COMMISSIONER OF INTERNAL. REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 203<br />
EREEIFERggEg<br />
ROE R ER HEIR E R E<br />
83<br />
EREEEggEgREE .<br />
40 g EV 4 as g<br />
g<br />
g gi §ng<br />
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55:4541 ,M55<br />
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Cl<br />
O<br />
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0<br />
Treatment of wines<br />
Production<br />
Blending<br />
Fortification<br />
Amelioration<br />
Grand total<br />
Distilling<br />
materials<br />
Total<br />
Pam sentAA<br />
Resulting<br />
product<br />
Wines used<br />
10npord<br />
812111119911<br />
Wines used<br />
igFE<br />
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5Eggiell* li EEFFRFENERE<br />
4405.24'41<br />
898 'L19 '101<br />
1 110, 283, 184<br />
L&L '298 '86<br />
L60 tie W<br />
980 'sone<br />
139, 879, 738<br />
REREFEMEE<br />
eqp ailggg<br />
1<br />
EHEEERAREIR<br />
55564a4g4g1 0<br />
Over 14<br />
and not<br />
over 21 percent<br />
alcohol<br />
Not over 14<br />
percent ol a lco-<br />
h<br />
E 4<br />
4<br />
g<br />
AR ii<br />
.4104 ag<br />
gei<br />
g<br />
ag ill<br />
s<br />
RHEARREEE<br />
5Kggdlig Eg 51 TEMERH5EM<br />
1744015gv15<br />
°Was<br />
X 24<br />
'1114 1 .h<br />
4LtgEg4gx*,<br />
, g<br />
0. ii<br />
010-togs A Iggu 7•'c' 1 1 g<br />
A
TABL1; 08.-Withdrawals: Still wines, by months) fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
Tax·paid withdrnwals I . Tax·!roo withdrawals<br />
For usc<br />
O"er H Oyer 21<br />
in pro-<br />
],ionth For US95 182.908 3,5111 CoG,23·' 9,b01 2:487 ]";7,45.j 700,:H6<br />
Juna..____<br />
1,330,3:36<br />
2,033,393 6.781,644 ---····79·<br />
310 8,815,3H IS-I,237 145,674 692 73,251 12,6-13 {;. 17(~ 408,7\'4 70:1,120 1,53". r,lJ6<br />
__~ot31.12'~,O();j.OS9 I ------------------------------<br />
90,031,727 11.87:( 11\1.106.61.9 1,21:1.824 1,979.528 I 2'\5,4M 633.160 261,79S 20.071 674 13.037.437 I 286,692,2,.5 3m. 009, 212<br />
J TI1= figures repra! t \'itl"lrawals suljcct to ta. nt tJlC lollowh.l(.! mtes: 16 cents per winc gi,lllon all will, 1I0t owr 14 percent olcohol, r,o cent. on wines OWl" 14 ami not over<br />
21 per3,297 3,1,3 • __ .•••••••••••• ••• _._ .._, ••••••_ ••••_ •••~_. 2!J(i.470<br />
South Carolina... 2't,iO'J i.---.-_.-.- __. 22,.09 _ •••• __ •••••••••••_ ._•••_ _. 2 ", ,,__.._ _ • __ _..__ 2<br />
Te>::u.____________ 28,708 1,000,202 • ••••••• l,OSS,070 • ·--63· . . .. .._ 60 • __.,••, •• __•••••• _.. 113<br />
1<br />
Virgiuin.. .__ 082,12311.188,680 ••__•• 1,~i1.103 •••••_ •••• _ ••••••••••__••_.... 32,500 •• __ •••••• "'7 •••••••••• 1,,10\ 2,' 9 193,530<br />
Washill~I()It._.__ 138,205 855,076 99~,281 .. ... ..... • 745 ...... __ ._ 11>3.026 -480.137 6&1,608<br />
~n~~~~~J~i:..-=:: -----6.(;6:1 1~~:~ ::::::::::: I~~:~ "'---564' -----i:oi,~ ::==:::: :::::::::: :::~:::::-=:::::~: ::::::::: :::::~:::: ::::~~::::: '--'-i:579<br />
TOl:!!. •• 29,003,089\00,031.727 ll,8731119,106.£89 1,213,824 1,000.528 205,~(l5 633,100 26l:7;S~ 074 1:I,Q:l7.·j;j( 285,:092,265 303~<br />
I &c lootnote I, toblo !lll,
9P'4 a<br />
ttR<br />
I<br />
I<br />
206 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 207<br />
2 " 2, ^-.^."" "-." g - .• m Cl -<br />
es, by months, fiscal year <strong>1949</strong><br />
0<br />
el<br />
Poe a<br />
5<br />
I<br />
t<br />
E<br />
CQ<br />
-<br />
Stooks end of month<br />
Withdrawals<br />
1<br />
18701,<br />
Over 21 and<br />
not over 74<br />
percent<br />
alcohol<br />
Over 14 and<br />
not over 21<br />
percent<br />
alcohol<br />
Not over 14<br />
m a z<br />
alcohol<br />
18101,<br />
• 004-£‘1,<br />
Tax-paid<br />
NEHMEN!<br />
5g5g551tig5LA<br />
c.idgarggg<br />
::!:4.--9£1 ,. -...<br />
233RERgR63F.:<br />
Igigggirgggiq<br />
.4.4.44.,, c6.30$<br />
EiRREHREERR<br />
KO:53354M<br />
ggg55550554<br />
§flMiggIg5ig<br />
551%ggggg5g1<br />
ttgigftggelgg<br />
REERROER3.433<br />
Rg5011PARR5<br />
a a<br />
RERgiagRgg<br />
3agg5g55ila<br />
a,„,..4 ,4 ,01,,,,,o,<br />
..<br />
SIVERRiRE13<br />
Aigigg5gg516<br />
avr-Nsgeaa.4aa<br />
--:4--<br />
L3£'9 18<br />
£8£'988 '8<br />
sea '189 '6<br />
121 'VOL 'IT<br />
COP '969 '6<br />
862 '998'0<br />
/9£ 36T 'II<br />
39L '906 'II<br />
9E0 '663 'It<br />
L62 '283 '01<br />
066 VW V<br />
LW 'L<br />
32i 'L60 '1<br />
T20 'L89 ' T<br />
LIL '910'1<br />
109 '7Z9<br />
90E1'27E1<br />
6M 616 'I<br />
t9Z '088 '81<br />
let '9L8 611<br />
1E6 'L99 661<br />
382 MC 'Li<br />
LSE 'FLZ '2<br />
9772 '920<br />
MT '989 (79I<br />
9Li'LLL<br />
621 6/6 TOT<br />
809 628 '09 611 'go '9<br />
TO6 Nina 111 '600'60E<br />
689 60T 'WTI<br />
L98 136 `firt<br />
g3RIRR3333U giggggeggai,<br />
iRRRURRnigi<br />
1g5gggiggggg<br />
.4,6t4144.4aaaa<br />
!Number of premises<br />
operated'<br />
Stocks June M I<br />
sl8 es1711144<br />
mlo<br />
SSETslio,<br />
Fq' 5 a<br />
SI -1 21.tr"" -"-"ne gDy41-c S5SMS7.1*5°A '4<br />
Al<br />
111014<br />
.. x<br />
g as<br />
rai<br />
o2<br />
Over 14 and<br />
not over 21<br />
percent<br />
alcohol<br />
!I 1<br />
Z .°<br />
004-na,<br />
Plaaaskr,<br />
ummls<br />
dialg5reg<br />
5<br />
IR<br />
^"<br />
3RERgRIDERIHREREPRIg<br />
gIgggigge54gaiggi<br />
a<br />
a ce a<br />
3 i R g 3<br />
311nSE13!<br />
aggegad 'g<br />
g<br />
-§ 1!!!<br />
.<br />
:7.130.11Hglg<br />
*gilaffg3'51 REM<br />
:-,<br />
°all<br />
MI5<br />
g56".1<br />
!!! l ilgrAPITE<br />
g . g gRg-g .<br />
4<br />
ERROMIRME331RE3N 0g3313HIRM<br />
grgwg t *fiftittgFiag g Rgpiii. ceilig vi<br />
4<br />
gralRagggIREIRAgggEMERVEIORiR<br />
VOW gaigRaig geriggiggaggg<br />
4 a 444 4 g o is .4a-4-<br />
R<br />
RIggERi '3 R 3 R34<br />
g5'gR: g a<br />
.1.: "g R<br />
g lagEgg"31 g<br />
1 1 g' 51<br />
g<br />
,<br />
'<br />
RigEgUR 5gHiRRUNIfilRgigRiRgRaliR<br />
Wgq' 6"5115a1 g'flig5fgakgt4<br />
i 4 a a.4.: 4 4 4 4 44<br />
ERPARRIgi 9 'OE R<br />
5gggia gg a<br />
4<br />
i g gREMR3gRg<br />
41gg4115gf'01<br />
4<br />
911<br />
684<br />
162, 666, 192<br />
1<br />
9LrLLLt<br />
I.<br />
60 to 'am<br />
SM 629 109<br />
611'610'9<br />
.1_<br />
422, 116, 901<br />
zrz too<br />
1 MN 60T 6IT<br />
425, 929, 857<br />
- - -<br />
r4cA<br />
E-1<br />
gluopz<br />
07818<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
A o g<br />
tms vgoll Pill<br />
lig111121 R15-144<br />
t A14 t.OBOt-li ab<br />
aUSagnE6AtiN5<br />
N7nWgi„Lh.lt<br />
El 1 °
208 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 102.-Summary: Production, withdrawals, losses, and stocks of sparkling<br />
wines,' by months, fiscal year <strong>1949</strong><br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
Month<br />
Production<br />
1, 278, 778<br />
2, 436, 116<br />
1, 352, 400<br />
1. 088, 840<br />
1, 610, 139<br />
1, 423, 798<br />
2, 008,616<br />
1, 201, 390<br />
1, 473, 716<br />
3, 757, 816<br />
1, 951, 013<br />
3. 253,150<br />
[Hali-pint units]<br />
Withdrawals<br />
Tax-paid s Tax-free Total<br />
1, 133, 989<br />
1, 380, 963<br />
2, 358.144<br />
2, 546, 049<br />
3, 242, 836<br />
3, 366, 164<br />
1, 354, 274<br />
1, 142, 156<br />
1, 303, 712<br />
1, 051,024<br />
1, 240. 712<br />
1, 545, 233<br />
51,291<br />
63,949<br />
119,038<br />
103. 877<br />
93, 330<br />
142,306<br />
210, 004<br />
302.149<br />
372,175<br />
136, 687<br />
106,052<br />
109,872<br />
1, 185, 280<br />
1, 444, 912<br />
2, 477,182<br />
2.649, 926<br />
3, 336,166<br />
3, 608, 970<br />
1, 564, 278<br />
1, 444, 305<br />
1, 675, 887<br />
1,187, 711<br />
1, 396, 764<br />
1,655,105<br />
. Stocks end<br />
Losse' of month<br />
50,997<br />
76.593<br />
58, 633<br />
60,597<br />
88,868<br />
222,736<br />
50, 577<br />
42,787<br />
45,899<br />
39, 297<br />
47,468<br />
186.858<br />
36, 516, 803<br />
37, 429, 803<br />
36, 247,646<br />
34, 587, 415<br />
32, 802, 693<br />
30, 505, 306<br />
30, 897,183<br />
30, 599, 487<br />
30, 305.503<br />
32, 941, 298<br />
33, 453, 611<br />
34, 859, 413<br />
22, 836, 772 21, 665, 256 3 1, 810, 730 23,475, 986 971,310 34,859, 413<br />
Includes artificially carbonated wines as follows: P oduction, 4 7,046; tax-paid withdrawals, 480,345;<br />
tax-free withdrawals, 3,375; Iowa, 2,847; and stocks June 30, 149,881 half-pint s.<br />
'These figures represent withdrawals subject to tax a the following rates: 15 cents per hall-pint unit on<br />
naturally carbonated wines and 10 cents on artificially carbonated wines.<br />
s Represents 1,299,942 half-pint units removed for conversion to still wines and 510,788 removed for export.<br />
TABLE 103.-Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of sparkling wines,' and number of premises operated, by States, fiscal year <strong>1949</strong><br />
State<br />
California<br />
Florida<br />
Illinois<br />
Louisiana<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Missouri<br />
New Jersey<br />
New York<br />
Ohio<br />
Pennsylvania<br />
Texas<br />
Wisconsin<br />
Total<br />
Production<br />
8, 087, 584<br />
308,028<br />
1, 297, 778<br />
1, 095, 067<br />
10, 528, 517<br />
1, 496, 640<br />
1,078<br />
21,080<br />
[Hall-pint units]<br />
Withdrawal<br />
Tax-paid 3 Tax-free Total<br />
6, 614, 963<br />
2,456<br />
162, 820<br />
1,392<br />
2,016<br />
2,952<br />
323,616<br />
1, 614, 222<br />
998,962<br />
10, 954, MO<br />
1, 016, 728<br />
1,720<br />
460<br />
18.600<br />
1, 061, 444<br />
7,369<br />
32, 229<br />
201, 200<br />
471,330<br />
37, 158<br />
7,676, 407<br />
2,456<br />
162, 820<br />
1,392<br />
2,016<br />
2,952<br />
330, 985<br />
1, 646, 451<br />
1, 160, 162<br />
11, 425, 679<br />
1,063, 886<br />
1,720<br />
460<br />
18,600<br />
Losses<br />
169,565<br />
332<br />
916<br />
32<br />
5,927<br />
66,343<br />
38, 055<br />
596, 325<br />
92,659<br />
4<br />
48<br />
1,104<br />
Stocks<br />
June 30<br />
9, 894, 765<br />
4,316<br />
130, 208<br />
2,880<br />
1,296<br />
5, 688<br />
481. 444<br />
4, 761, 38.5<br />
1, 338, 915<br />
13, 863, 688<br />
4,372,168<br />
624<br />
772<br />
51,264<br />
Number<br />
of gresem-<br />
operated 3<br />
22, 836, 772 21,665, 256 4 1,810, 730 23, 475, 986 971,310 34,859,413 Ile<br />
I See footnote 1, tab e 102.<br />
I See footnote 2, table 102.<br />
Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year.<br />
4 Represents 1,299,942 half-pint units removed for conversion to still wines and 510,788 removed for export<br />
from California, Missouri, New Jersey, New York, and Ohio.<br />
.1.. CI sr C4 I: 71; •-•<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 209<br />
TABLE 104.-Summary: Production, withdrawals, losses, and stocks of vermouth,<br />
by months, fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
Month<br />
July<br />
August<br />
September<br />
October<br />
November<br />
December<br />
January<br />
February<br />
March<br />
April<br />
May<br />
June<br />
Total<br />
Production<br />
101,734<br />
124,270<br />
149,105<br />
191, 082<br />
167,313<br />
200,734<br />
190,029<br />
228,383<br />
269,816<br />
145,954<br />
184,392<br />
185,633<br />
Over 14<br />
and not<br />
over 21<br />
percent<br />
alcohol<br />
87,287<br />
122,667<br />
165, 554<br />
240,845<br />
234, 718<br />
212,065<br />
177,958<br />
163,836<br />
195,223<br />
177, 910<br />
194,869<br />
153,705<br />
Tax-paid 1<br />
Over 21<br />
and not<br />
over 24<br />
percent<br />
alcohol<br />
Nn<br />
Withdrawals<br />
Total<br />
87,287<br />
122, 567<br />
165, 554<br />
240, 847<br />
234,720<br />
212,065<br />
i77, 958<br />
163,836<br />
136,223<br />
177, 910<br />
194,869<br />
153,708<br />
Tax-free<br />
for export<br />
914<br />
1, 016<br />
36<br />
808<br />
874<br />
8,444<br />
4,414<br />
1,433<br />
1,674<br />
659<br />
1,796<br />
556<br />
Total<br />
88,201<br />
123,583<br />
165, 590<br />
241, 655<br />
235,594<br />
220,509<br />
182, 372<br />
165,269<br />
196,897<br />
178,569<br />
196,665<br />
154,264<br />
Losses<br />
634<br />
1, 615<br />
6, 547<br />
2,024<br />
792<br />
28,497<br />
3, 441<br />
2,615<br />
1, 169<br />
3,840<br />
2,840<br />
21,348<br />
Stocks<br />
end of<br />
month<br />
1, 465, 941<br />
1, 467, 419<br />
1, 946, 598<br />
1, 388, 530<br />
1, 321, 376<br />
1,275,945<br />
1, 288, 274<br />
1, 353, 247<br />
1, 425, 719<br />
1, 386, 024<br />
1, 374, &31<br />
1, 353, 258<br />
2,138,445 2, 126, 537 7 2, 126, 544 22,624 2, 149, 168 75,262 1, 383, 268<br />
1 These figures represent withdrawals subject to tax at the following rates: 60 een s per wine gallon on<br />
vermouth over 14 and not over 21 percent alcohol and $2 on vermouth over 21 and not over 24 percent alcohol<br />
•<br />
TABLE 105.-Summary: Production, withdrawals, losses, and stocks on hand<br />
June 30, of vermouth, and number of premises operated, by States, fiscal year<br />
<strong>1949</strong><br />
Mine gallons]<br />
State<br />
California_ ___ _______<br />
Colorado<br />
Connecticut<br />
Florida<br />
Georgia<br />
Illinois<br />
Kentucky<br />
Louisiana<br />
Maryland<br />
Massachusetts<br />
Michigan<br />
Missouri<br />
New Jersey<br />
New York<br />
Ohio<br />
Pennsylvania<br />
Wisconsin<br />
Total<br />
Production<br />
662, 131<br />
149,570<br />
541<br />
1,613<br />
7,500<br />
409, 465<br />
900,135<br />
6,482<br />
1,008<br />
Tax-paid I<br />
680,602<br />
456<br />
173,637<br />
in<br />
2, 057<br />
22, 530<br />
1,313<br />
406<br />
1,745<br />
4,913<br />
2,707<br />
12<br />
386, 852<br />
826, 286<br />
7, 684<br />
14,341<br />
833<br />
Withdrawals<br />
Tax-free<br />
for export<br />
17,659<br />
96<br />
189<br />
666<br />
4,014<br />
Total<br />
698,261<br />
456<br />
173, 637<br />
171<br />
2, 153<br />
22, 530<br />
1, 313<br />
405<br />
1,934<br />
4, 913<br />
2, 707<br />
12<br />
387, 518<br />
830,300<br />
7, 684<br />
14,341<br />
833<br />
Losses<br />
45,870<br />
76<br />
1,338<br />
14<br />
628<br />
61<br />
230<br />
116<br />
107<br />
7,190<br />
18, 967<br />
520<br />
109<br />
36<br />
Stocks<br />
June 30<br />
842,294<br />
1,790<br />
33,958<br />
68<br />
1, 918<br />
5, 252<br />
6, 468<br />
1, 212<br />
969<br />
608<br />
13,204<br />
84, 663<br />
376, 380<br />
5, 988<br />
3, 836<br />
1,650<br />
Number.<br />
of<br />
premises<br />
operated s<br />
2, 138,445 2,126, 544 22,624 2, 140, 168 75, 262 1,383, 258 181<br />
..... f.3a C., CI<br />
I Represents over 14 and not over 21 percent alcohol with the exception of New York which includes<br />
7 wine gallons of vermouth over 21 and not over 24 pereen alcohol. These withdrawals were subject to<br />
tax at the following rates: 60 cents per wine gallon on vermouth over 14 and not over 21 percent alcohol<br />
and $2 on vermouth over 21 and not over 29 percent alcohol.<br />
Represents wineries, bonded storerooms, and field warehouses that operated during any part of the year.
210 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE I06.—Summary: Production, withdrawals, losses, and stocks of aperitif<br />
wines other than vermouth, by months, fiscal year <strong>1949</strong><br />
Month<br />
Producdon<br />
[Wine gallons]<br />
Tax-paid I<br />
Withdrawals<br />
Tax-free<br />
for export<br />
Iuly 20,350 3, 894<br />
August 28, 423 9,096 900<br />
September 19, 981 18,528<br />
October 20, 062 19, 413<br />
November 34,845 36,882<br />
December 58, 795 69,865<br />
January 18,152 1Z 612 180<br />
February 22, 067 4, 312 72<br />
March_ 29,762 4,109 60<br />
APril 17,835 6,586<br />
May 21,114 13, 693<br />
June 20,418 4,918<br />
Total<br />
Lime8<br />
Stocks end<br />
of month<br />
ggVigli111112<br />
seegnaccq#,<br />
Total 307, 394 203, 876 1, 212 205, 088 1, 824 143, 043<br />
1 Represents wines over 14 and not over 21 percent alcohol, subject to tax at 80 oents per wine gallon.<br />
TABLE 107.—Summary: Production, withdrawals, losses, and stocks on hand June<br />
30, of aperitif wines other than vermouth, and number of premises operated, by<br />
States, fiscal year <strong>1949</strong><br />
[Wine gallons]<br />
Connecticut<br />
New York<br />
Pennsylvania<br />
Total<br />
State<br />
Frothier<br />
tion<br />
275<br />
8, 040<br />
299,079<br />
Taxpaid<br />
1<br />
275<br />
Z 483<br />
201,118<br />
Withdrawals<br />
Tax-hte<br />
for export<br />
12<br />
1,200<br />
Total<br />
275<br />
Z 495<br />
202,318<br />
Losses<br />
412<br />
1,412<br />
411<br />
Stocks<br />
June 30<br />
7, 222<br />
135,821<br />
Number<br />
of prem-<br />
Lies opersled<br />
s<br />
307, S94 203,876 1,212 205,088 1,824 143,043 9<br />
See footnote 1 table 108.<br />
2 Representa wineries, bonded)3toreroom , and field warehouses that operated during any Dart of the year.<br />
1<br />
7<br />
1<br />
13,<br />
ro<br />
m<br />
r<br />
"E<br />
OL.<br />
*la<br />
h Po<br />
a l<br />
t<br />
1.1<br />
e)<br />
.33 !„0<br />
ti<br />
`4,<br />
3 -8<br />
430.,<br />
n:3 0<br />
6<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 211<br />
G<br />
g<br />
!<br />
5<br />
8<br />
8<br />
WO E<br />
3<br />
8 S8 gOOS8 31130213: 8 31.3<br />
7.ERIn§ggl 11E0<br />
NMUUMWERR<br />
gfMingtilgagf<br />
ggecomlargggs:4<br />
IMEHRTORgin<br />
W65,5,Cialgig7:§<br />
zgtimitiouggitm<br />
WinniaFgURR<br />
Pigariaggiaff<br />
51.WOOICIM<br />
MEM!<br />
.51a6iggi<br />
MUM'<br />
MIME<br />
W4Vagg<br />
vecbat.,a<br />
5116gal<br />
gligg5<br />
gflgig15<br />
ag<br />
da<br />
a.<br />
to<br />
7Q<br />
o6<br />
O<br />
ra<br />
a<br />
t<br />
1<br />
edggaRiggiisk12<br />
See footnotes at end of table.
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Vermouth 4 (wine gallons)<br />
Sparkling wines a (half-pin<br />
21<br />
2 4 .<br />
z glx<br />
"<br />
a! g<br />
lel<br />
T<br />
55<br />
hyu<br />
IA<br />
roo<br />
.t<br />
211<br />
ggea<br />
z--<br />
cs<br />
t i a<br />
m34<br />
19 '8'<br />
eo<br />
a y<br />
Eg<br />
3% ;. 1_,FFEMTr.2ai gro<br />
EREEEIROOM<br />
gOXIVE:RRE5R<br />
MgREMIRRE<br />
aVIWRIEEEE<br />
k- c4Irs,EFIEIRERVA<br />
IggElgOREERR<br />
.-7,-181‘4814941499<br />
ovCli<br />
S ;IS SS A g3 n E'S g ig 832<br />
iRRiFigirOgnEn. :4;<br />
VEgggEtiEgin1<br />
sc‘g.7.".n7ggIgg<br />
.1.RIE4ERRIONte<br />
gagggRIREIRUIR<br />
RiglaMERRFRFE<br />
"tr=gREEFX-inRIEE<br />
----<br />
c”eacerc'anaR4<br />
423 N<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 213<br />
TABLE 109.-Summary: Materials used for the production of ethyl alcohol, distilled<br />
spirits, fermented malt liquors, and vinegar, by kinds, fiscal year <strong>1949</strong> 1<br />
Industrial<br />
Kind alcohol Registered<br />
plants distilleries<br />
Vinegar<br />
Breweries using the Total<br />
vaporizing<br />
process<br />
Grain and grain products:<br />
M alt<br />
Pounds Pounds<br />
22, 586, 600<br />
Pounds Pounds<br />
305, 660, 676<br />
Pounds<br />
Corn 66, 755, 486<br />
2, 751, 293, 954<br />
1, 659, 522, 064<br />
1, 026, 640<br />
818, 113, 488<br />
3, 080, 567, 870<br />
Rye<br />
8, 396, 560 2, 542, 787, 598<br />
Ric e<br />
17, 236 375, 918, 617 950, 634<br />
299, 961, 581<br />
376, 886, 487<br />
Sorghum gram 58, 145, 679 138, 659, 105 7, 999, 695<br />
299, 961, 581<br />
Wheat 1, 972, 447 35, 489, 975 6, 927, 460<br />
204, 804, 479<br />
Barley 6, 464, 395<br />
43, 889, 882<br />
6, 464, 395<br />
Total 138, 977, 448 2, 515, 250, 437 3, 890, 760, 573 10, 373, 834 6, 555, 362, 292<br />
Potatoes and potato products<br />
Sugar and elrups<br />
1,126,951,015 156, 473, 978<br />
948, 826<br />
725, 040<br />
14, 711<br />
I, 284, 140, 033<br />
Flops and hop extracts 180,631, 082 152, 440 181, 247, 059<br />
Ethylene gas 36, 697, 438<br />
39, 629, 621 39, 629, 621<br />
cassava and cassava products 16,920,730<br />
36,697, 438<br />
Soy beans and soy bean products 3, 920, 970<br />
16, 920, 730<br />
)ther materials 2, 772, 013 1, 927, 507 3, 920.970<br />
93, 467 4, 742, 987<br />
Sulphite<br />
Gallons golasses liquors Gallons<br />
229, 549, 200<br />
Gallons Gallons 156, 731, 884 Gallons<br />
5, 057, 738 6 877 515 229, 167,667, 549, 137 200<br />
:thy] sulphate 131, 818, 786<br />
, ,<br />
)ther materials 22, 219, 382 5, 844 5, 233, 507<br />
131, 818, 786<br />
27, 458,733<br />
Pray gallons Prey gallons<br />
Proof<br />
Products used in red istillation. _ . . 24, 983, 602<br />
Proof gallons<br />
5, 713, 487<br />
gallons Proof gallons<br />
30, 697,160<br />
' Exclusive of materials used at fruit distilleries for the production of brandy and spirit -fruit and at<br />
wineries for the production of wine.<br />
1<br />
ff<br />
53EgEgginigEHE<br />
R<br />
00 so<br />
yid<br />
s<br />
.1S.<br />
;V4,4Pc4<br />
860947-50-15
214 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 215<br />
XI. VINEGAR<br />
TABLE 1 11.-Summary: Materials used at vinegar plants, production and stocks of<br />
[Produced by vinegar plants using the vaporising process]<br />
vinegar, and premises operated, fiscal years 1943 to <strong>1949</strong>, inclusive<br />
TABLE 110.-Summary: Materials used at vinegar plants, and production and stocks<br />
of vinegar, by months, fiscal year 194 9<br />
Materials used<br />
Materials used<br />
Fiscal year ended June 30-<br />
Grain and grain products<br />
Molasses<br />
Corn Rye Malt Wheat Other<br />
Month<br />
Grain and grain products<br />
Yeast mash<br />
Molasses beer<br />
Pounds Pounds<br />
Corn Rye Malt<br />
1943<br />
Pounds Pounds Pounds<br />
13, 70,3,436<br />
Gallons<br />
952,050<br />
2944<br />
2,149,426 65, 374 5 96,000<br />
4,064,120<br />
4,048, 706<br />
933,920<br />
1915<br />
1,378,186 5, 767, 682 5 10,865<br />
7,587,069<br />
5,438,244<br />
Pounds Pounds Pounds Gallons Gallons<br />
892,104<br />
1946<br />
1,370,059 1,401, 731<br />
3,826,424<br />
5,178,148<br />
872,292<br />
July<br />
495,000 54,762 59,040 465,836 496,000<br />
1,172,477<br />
1947<br />
3,795,255 1<br />
8, 441, 974<br />
346, 851 5,331,935<br />
August<br />
240,000 27,320 29,420 606,164 407,000<br />
1948<br />
981,826 1, 334, 799 735,445<br />
8,472,182<br />
5, 483, 64.1<br />
951, 180<br />
September<br />
525,000 68,913 63,770 489,315 401,150<br />
1919<br />
1,053,847<br />
8,396, 560<br />
5, 770, 950<br />
950,634<br />
October<br />
670,000 75,260 81,370 522,298 427,680<br />
1,026, 640<br />
5,877, 515<br />
November<br />
755,000 84,680 91,670 477,912 396,560<br />
December<br />
870,000 97,560 105,280 451,332 443,510<br />
January<br />
930,400 104,960 113,680 471,804 426,076<br />
Materials used-Continued<br />
Vinegar<br />
February<br />
940,000 105,760 114,210 487,283 366,948<br />
Fiscal year ended<br />
Number<br />
March<br />
1,036,480 118,720 128,240 623,950 396,476<br />
June 30-<br />
April<br />
769,720 90,520 97,590 537,965 390,966<br />
Yeast mash Chemiof<br />
plants<br />
May<br />
619,960 70, 209 75,650 518,599 394,460<br />
beer eels Other materials Produc- Stocks operated<br />
lion June 30<br />
June<br />
545,000 61,970 66,830 425,057 283,208<br />
Total<br />
8,396,560 950,634 1,026, 640 5,877, 615 4,829,034<br />
100-gra<br />
Gallons Pounds<br />
1943<br />
Pounds Gallons ga llons in 100-grain<br />
10, 287,191<br />
gallons<br />
17,559 4<br />
1944<br />
80,000 1, 210, 916 22, 126, 578<br />
14, 045,890<br />
3,065,621<br />
16,271<br />
Materials used-Continued<br />
Vin gar<br />
1945<br />
24, 616, 355<br />
19, 907,360<br />
3,521 233<br />
20, 914<br />
1946<br />
24, 755,614<br />
22,036,550<br />
4,264, 553<br />
24,759<br />
1947<br />
25,<br />
21,187,375<br />
235, 255 3, 014, 634<br />
Month<br />
38,073<br />
5<br />
Citrus waste<br />
concentrate Chemkals Other<br />
Stocks end<br />
1948<br />
23, 933<br />
Production<br />
6, 790, 401<br />
26,855, 444 3, 588,247<br />
46,662 7<br />
materials<br />
of month<br />
<strong>1949</strong><br />
7, 356 I 254, 861<br />
4,829,034<br />
24.816, 502<br />
42,467<br />
4,428,397<br />
5 153, 440 8 404, 473 25, 417, 460 2,877,138<br />
100-grain 100-grain<br />
Barley.<br />
Gallons Pounds Pounds gallons gallons<br />
Oats.<br />
July<br />
69, 900 3,359<br />
2, 155,071 4, 199, 561<br />
I Represents 273,556 pounds of barley and 73,295 pounds of oats.<br />
August<br />
66,036 4, 158<br />
2,227,306 3, 288, 374<br />
Corn sugar.<br />
September<br />
56, 505 6, 768<br />
2, 238, 878 2,251,882<br />
I Corn situp.<br />
October<br />
62,809 2, 716 4,975 2, 329, 351 2, 613, 216<br />
Citrus sirup.<br />
November<br />
55,850 3,069 10,650 2,093,211 3, 225, 207<br />
A molasses product.<br />
December<br />
47,300 1,130 9,265 2, 104, 197 3, 854, 176<br />
Represents 254,311 gallons of citrus waste concentrate and 550 gallons of cane sirup.<br />
January<br />
29, 500 1,786 1, 660 2,131, 142 4,182, 297<br />
February<br />
3,293 10, 726 1,930,329 4,403,827<br />
le Represents 125,890 pounds of corn sirup, 26,650 pounds of raw sugar, and 1,000 pounds of hydrol.<br />
Citrus waste concentrate.<br />
March<br />
5,041 66,844 2, 139, 577 4, 678, 867<br />
3,868 41, 718 2,049,033 4,681, 610<br />
April<br />
May<br />
4, 181 7,602 2,102, 538 4,853,381<br />
XIT. CLAIMS<br />
June<br />
16, 573 4,098<br />
1,916, 827 2,877,138<br />
TABLE 112.- Claim<br />
Total<br />
404,473 42,467 1 153,440 25,417,460 2, 877, 138<br />
s for redemption of stamps, remission, refund, and abatement of<br />
taxes, fiscal year <strong>1949</strong><br />
Redemption<br />
of<br />
stamps<br />
Remislion<br />
of<br />
taxes<br />
„,,„,...,<br />
Refund<br />
of taxes<br />
Abatement<br />
of<br />
taxes<br />
Unoollectible<br />
taxes<br />
Total<br />
number<br />
Total<br />
amount<br />
CO it nMtiti -<br />
On hand July 1, 1948<br />
Received during year<br />
Reopened during year<br />
Total<br />
Allowed<br />
Rejected<br />
On hand June 30, <strong>1949</strong><br />
Total<br />
264<br />
2,060<br />
28<br />
467<br />
4,059<br />
335<br />
10, 03<br />
37<br />
40<br />
8<br />
62<br />
1,846<br />
1,166<br />
18,570<br />
73<br />
$1, 615, 672<br />
15, 778,387<br />
138,800<br />
2,352 4.526 10,401 624 1 , 908 19,811 17, 532, 859<br />
1, 969<br />
203<br />
180<br />
3, 260<br />
773<br />
493<br />
8,984<br />
886<br />
531<br />
491<br />
78<br />
55<br />
1, 826<br />
14<br />
68<br />
16, 530<br />
1,954<br />
1,327<br />
14, 658, 699<br />
964,318<br />
1908 , , 842<br />
2,352 4,626 10,401 624 1,908 19,811 17, 532, 859
216<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 113.-Claims for drawback, fiscal year <strong>1949</strong><br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 217<br />
MTh LABEL ACTIVITY<br />
TABLE 114.-Label activity under Federal Alcohol Administation Act, fiscal year <strong>1949</strong><br />
Distilled spirits used in<br />
nonbeverage products<br />
Products exported<br />
Distilled spirits and<br />
wines bottled espedaily<br />
for export<br />
Distilled spirits exported<br />
in original<br />
packages<br />
For approval<br />
Applications received<br />
For exemption<br />
Total<br />
Certificates issued<br />
Approvals<br />
Exemptons<br />
Applications<br />
disapproved<br />
Total<br />
On hand July 1, 1948<br />
Received during year<br />
Total<br />
Allowed<br />
Rejected<br />
On hand June 30, <strong>1949</strong><br />
Total<br />
On hand July 1, 1948<br />
Received during year<br />
Total<br />
Allowed<br />
Rejected<br />
On hand June 30, 1999<br />
Total<br />
Number Amount Number Amount Number Amount<br />
52<br />
4,159<br />
$418,755<br />
29, 061, 348<br />
52<br />
3, 644<br />
$193,078<br />
3, 270, 340<br />
1<br />
6<br />
$45,150<br />
131, 608<br />
4, 211 29, 480,103 3, 696 3, 463, 918 7 176,758<br />
4, 102<br />
61<br />
48<br />
28, 728, 739<br />
43,653<br />
707, 711<br />
3, 508<br />
23<br />
165<br />
3,161, 234<br />
13,643<br />
288, 541<br />
4<br />
3<br />
95, 127<br />
178<br />
81, 953<br />
4, 211 29, 481,103 3, 696 3, 463, 418 7 176, 758<br />
Products exported-<br />
Continued<br />
Stills exported<br />
Total<br />
Number Amount Number Amount Number Amount<br />
6<br />
885<br />
$38, 812<br />
899,241<br />
1<br />
9<br />
$22<br />
748<br />
112<br />
8,703<br />
$695, 817<br />
33, 313, 285<br />
891 888, 053 10 770 8, 815 34, 009,102<br />
857<br />
34<br />
838, 981<br />
. 49,072<br />
8<br />
2<br />
286<br />
484<br />
8, 479<br />
86<br />
250<br />
32, 824, 367<br />
57,958<br />
1, 126, 777<br />
891 888,053 10 770 8,815 39, 009, 102<br />
DISTILLED SPIRITS<br />
Domestic 8, 863 160 9, 023 8, 341 165 320 8, 826<br />
Imported 1, 405 1, 405 1, 168 51 1, 219<br />
Total 10, 268 160 10, 428 9, 509 165 371 10,095<br />
WINES<br />
Domestic 15, 796 243 16,039 14, 835 158 366 15,359<br />
Imported 4, 161 9,161 3, 759 80 3, 839<br />
Total 19, 957 243 20, 200 18, 594 158 446 19,198<br />
MALT BEVERAGES<br />
Domestic 1, 433 1, 933 1, 223 51 1, 274<br />
imported 130 130 104 10 114<br />
Total 1, 563 1, 563 1, 327 61 I, 388<br />
Grand total 31, 788 403 32,191 29, 430 323 878 30, 631<br />
XIV. ENFORCEMENT, ALCOHOL TAX UNIT<br />
TABLE 115.-Enforcement, Alcohol Tax Unit: 1 Seizures and persons arrested, by<br />
months, fiscal year <strong>1949</strong><br />
Month<br />
Stills<br />
Alcohol used in flavoring<br />
extracts, toilet<br />
and medicinal preparations<br />
Non-taxpaid<br />
distilled<br />
spirits<br />
(wine<br />
gallons)<br />
Non-taxpaid<br />
wines<br />
(wine<br />
gallons)<br />
Seizures<br />
Mash<br />
(wine<br />
gallons)<br />
Automobiles<br />
Trucks.<br />
Property<br />
(appraised<br />
value) '<br />
Persons<br />
arrested<br />
July 620 9, 208 889 280,484 103 37 $219, 480 700<br />
August 641 10,124 921 294,748 84 36 263,763 702<br />
September 568 9, 424 17 229, 267 108 45 193, 451 701<br />
October 619 10, 995 208 320, 154 98 31 192, 994 723<br />
November 561 8,383 548 281, 895 107 34 195, 113 722<br />
December 875 8, 786 9,182 452,176 91 28 170, 948 795<br />
January 739 10, 745 1, 177 371, 092 83 30 160, 283 730<br />
February 666 8, 507 279 299,144 110 26 329, 211 716<br />
March 738 10, 253 2, 800 337,824 93 28 237, 182 879<br />
April 708 11,116 1, 146 339, 395 110 42 219,727 776<br />
May 631 9,836 466 273, 658 97 32 150, 614 738<br />
June 642 11, 978 550 231,645 114 29 145,422 733<br />
Total 8,008 118, 855 12, 683 3, 661, 932 1, 198 398 2, 475, 188 8, 915<br />
' Includes seizures and arrests in cases adopted, as well as originated by the Alcohol Tax Unit.<br />
2 Includes $62,831, represen ing the appraised value of 19 au °mobiles, 1 truck, and 1,504 win gallons of<br />
tax-paid liquors, seized for violations of the Liquor Enforcement Act of 1936, and the value of 33,784 wine<br />
gallons of tax-paid liquors seized for violations of other internal revenue laws.
218 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 219<br />
TABLE 116.-Enforcement, Alcohol Tax Unit: I Seizures and persons arrested, by<br />
States, fiscal year <strong>1949</strong><br />
Seizures<br />
TECHNICAL STAFF<br />
TABLE 117.-Analysis of the work of the Technical Staff during the fiscal<br />
<strong>1949</strong>-Income, profits, estate, and gift tax cases<br />
FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED<br />
year<br />
State<br />
Stills<br />
Non-taxpaid<br />
distilled<br />
spirits<br />
gallons) (wine<br />
Non-taeyard<br />
n<br />
wines<br />
(wine<br />
gallons)<br />
Mash<br />
,.„;,..,<br />
(wine<br />
gallons)<br />
Automobiles<br />
Trucks<br />
Property<br />
(appraised<br />
value) s<br />
Alabama 1,263 10,086 4M,468 104 30 *239,605<br />
Arizona 4 1 75<br />
Arkansas 85 711 21,241 17 9 19, 183<br />
California 22 230 5,841 4,612 6 3,160<br />
Colorado 1 636<br />
Connecticut 5 60 180 3 8,313<br />
Delaware 5 7 25 212<br />
District of Columbia<br />
1 46 2 300 1 400<br />
Florida 286 8,708 201,696 51 27 93,375<br />
Georgia 1,571 34,437 776,165 191 90 303,902<br />
Hawaii 300<br />
Idaho 1<br />
Illinois 6 407 751 230 I 2 85,354<br />
Indiana 14 166 590 1 2 2,130<br />
Iowa 1 850<br />
Kansas 3 104 523 19 1 60,925<br />
Kentucky 311 9 121 45, 512 54 12 105, 937<br />
Louisiana 12 9 7 645 3 1 20, 515<br />
Maine 5<br />
Maryland 45 796 11,243 8 2 6,852<br />
Massachusetts 8 158 455 6 4,086<br />
Michigan 14 75 3,148 1 2,033<br />
Minnesota 2 6 1 700<br />
Mississippi 496 3,658 170,531 87 34 176,159<br />
Missouri 6 3 45 300 2 1 10,023<br />
Montana 13<br />
Nebraska 1 2 316 10 3 1 8,915<br />
Nevada 10<br />
New Hampshire__ 1 1,873<br />
New Jersey 22 1,367 51,445 7 9 57,042<br />
New Mexico 1 6 104 7 2 20, 899<br />
New York 26 3,008 4, 276 76, 825 ao 11 64,397<br />
North Carolina 1, 119 17,849 611,135 197 55 232,349<br />
North Dakota 96<br />
Ohio 43 198 5,330 4 12 3,917<br />
Oklahoma 194 1,314 44,723 22 64,000<br />
Oregon 1 1,241 16 100<br />
_Pennsylvania 87 3,591 133,810 34 140,823<br />
-Puerto Rico 23<br />
:South Carolina 1,118 7,342 312,398 117 177,658<br />
South Dakota 1 8 50 1 150<br />
• Tennessee 603 7,100 282,340 73 17 330,686<br />
Texas 61 208 9,175 28 3 32, 955<br />
Utah 1 4 3 25<br />
Vermont<br />
486 14,966 402,809 101 36 135,536<br />
Washington 2 2 4,319<br />
West Virginia 86 103 100 5, 518 3 6, 774<br />
Wisconsin 1 1 45,383<br />
Wyoming 6 1 15,662<br />
Persons<br />
arrested<br />
Total 8,008 118,855 12, 683 3, 661, 432 1,198 398 2,475, 188 8,911<br />
1 See footnote 1, table 115.<br />
See footnote 2, table 115.<br />
acqw=r4c !.wr gr Aug sgm9 Itecan :w irg-prrig-s-<br />
Agreements before statutory notice (including agreed<br />
overassessments and agreed claim rejections)<br />
Agreements on agents' statutory notices during 90-day<br />
period<br />
Agreements on reconsideration after Staff's statutory<br />
notices<br />
Defaults on Staff's statutory notices (no petition filed) _ _<br />
Defaults on agents' statutory notices sustained by Staff<br />
(no petition filed)<br />
Unagreed overassessments and claim rejections<br />
Total<br />
PART I-CASES NOT BEFORE THE TAX COURT<br />
(A) PROGRESS OF WORK<br />
Number<br />
of<br />
cases<br />
Number<br />
of<br />
cases<br />
3,457<br />
252<br />
51<br />
613<br />
119<br />
349<br />
4,841<br />
<strong>Revenue</strong> agent's finding or statutory<br />
notice<br />
Deficiency<br />
in tas<br />
Penalty<br />
Staff decision<br />
Overuses,-<br />
meat<br />
Pending at beginning of year:<br />
Awaiting Staff action<br />
Awaiting taxpayer's action on statutory notice directed<br />
7,214 8271, 953, 256 $6, 211, 578 $74, 467, 834<br />
or sustained<br />
Received during year (net-transfers, etc., deducted)<br />
710<br />
8,036<br />
20,030,819<br />
267, 105,926<br />
1, 144, 312<br />
8, 624, 059<br />
3, 746, 673<br />
61,931, 942<br />
Total 15,961 559,090,001 15, 979, 949 140, 146,349<br />
Disposed of:<br />
Closed 4, 841 105,433, 750 1,8328 7,3 31, 697, 492<br />
Petition to Tax Court 1, 267 42, 956, 119 2, 884,365 6,743, 311<br />
Total disposed of 6, 108 148,389,889 4, 521, 693 38, 440, 803<br />
Pending at end of year:<br />
Awaiting Staff action<br />
Awaiting taxpayer's action on statutory notice directed<br />
9, 017 385, 580,103 10, 681,777 95, 60D, 889<br />
or sustained 835 25,120, 029 876,479<br />
6,104,657<br />
Total 9,852 410, 700, 132 11, 458, 256 101,705, 546<br />
; For Cases 0 ly received in pre-90-day status, amount of finding of internal revenue agent in charge;<br />
foetuses originally received in 90-day status, amount of statutory notice; for estate tax cases, net amount<br />
after deducting additional State tax credit allowable if substantiated.<br />
(B) RESULTS OBTAINED IN CASES CLOSED<br />
Overassess.<br />
meat<br />
$22, 513, 656<br />
101,812<br />
407, 207<br />
2, 115,371<br />
18,123<br />
820,646<br />
25, 976,816<br />
NOTE -Percent of deficiency in tax sustained, 62.6; percent of ne deficiency and penalty sustained, 64.3.
220 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 117.-Analysis of the work of the Technical Staff during the fiscal<br />
<strong>1949</strong>-Income, profits, estate, and gift tax cases-Continued<br />
PART II-CASES DOCKETED BY THE TAX COURT<br />
(A) PROGRESS OF WORK<br />
Number<br />
of eases<br />
year<br />
Amount stated in statutory notice 1<br />
Deficiency<br />
in tax<br />
penalty<br />
Ovemssessment<br />
Pending at beginning of year 4,991 $316, 521, 893 $40, 178, 287 $33, 751, 427<br />
Received during year (net-transfers, etc., deducted):<br />
Cases considered before petition 1, 203<br />
Cases not considered before petition 3,368<br />
Cases reopened after trial 53<br />
Total receipts 4,624 158,152, 762 13, 358,288 16, 373, 169<br />
Total to be accounted for 9, 615 474, 674, 655 53, 536, 575 50,124, 596<br />
Disposed of during year:<br />
Closed by stipulation-agreed settlement 3,125 95, 301,836 10, 346, 522 8, 296, 525<br />
Closed by dismissal or default 413 1, 787, 237 173, 203 85,141<br />
Tried before the Tax Court on merits 946 30, 837, 272 1, 235, 517 2, 787, 986<br />
Total disposed of 4, 484 127, 926, 345 11, 745, 242 11,169, 652<br />
Pending at end of year<br />
In hands of technical advisors 3, 093 222, 729,170 35, 404, 063 12, 226,159<br />
In hands of division connspl 2, 038 124, 019,140 6,387, 270 26, 728, 785<br />
Total 5, 131 346, 748, 310 41, 791, 3M 38, 954, 944<br />
1 Includes amount of overassessments stated in statutory notice, and, in addition, overassessments in<br />
certain associated cases in the amount of prior findings of the internal raven agent in charge or of the<br />
Staff. For estate tax eases net amounts are used after deducting additional S ate tax credits allowable if<br />
substantiated.<br />
(B) RESULTS OBTAINED IN STIPULATED CASES<br />
Number of oases<br />
Deficiency in tax<br />
Penalty<br />
Overassessment<br />
Net deficiency and penalty<br />
Stipulations<br />
filed<br />
3, 125<br />
$44, 598, 868<br />
6,945,845<br />
6, 084, 038<br />
Percentage<br />
sustained<br />
46.8<br />
67.1<br />
45, 460, 675 46.7<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 221<br />
TABLE 118.-Summary: Income, profits, estate, and gift tax appeals docketed,<br />
stipulated, defaulted, and defended on the merits before the Tax Court (formerly<br />
Board of Tax Appeals), fiscal years 1940 to <strong>1949</strong>, inclusive<br />
Fiscal year<br />
Number<br />
docketed<br />
per Tax<br />
Court cornpilations<br />
Number<br />
stipulated<br />
per Tax<br />
Court com -<br />
pilations<br />
Number<br />
defaulted<br />
per Bureau<br />
statistics<br />
Defended<br />
on the<br />
merits per<br />
Bureau<br />
statistics<br />
1940 4,240 3,383 267 1,301<br />
1941 4, 366 3, 064 239 1, 522<br />
1942 3,676 2,517 175 1,269<br />
1943 3,380 2,754 163 1,138<br />
1944 3, 178 1,964 180 927<br />
1945 3, 185 1, 787 160 993<br />
1946 2,777 1,787 142 873<br />
1947 3,652 1,913 217 791<br />
1948 4, 402 2,526 458 949<br />
<strong>1949</strong> 4,537 3,065 413 946<br />
Total 37, 393 24, 760 2, 414 10, 709<br />
NOTE.-Excess of total dispogals, 37,883 docketed cases over filing of 37,393 represents a reduction of 490<br />
cases in previously existing case inventories.<br />
TABLE 119.-Analysis of work on compromise, extension of time, and final closing<br />
agreement cases, fiscal year <strong>1949</strong><br />
Compromise<br />
cases<br />
Extension<br />
of time<br />
cases<br />
Final closing<br />
agreement<br />
eases<br />
On hand July 1, 1948 1, 197 7 27<br />
Received (net) 2, 434 108 183<br />
Total to be disposed of 3, 631 115 210<br />
Accepted, granted, or approved 881 13 135<br />
Rejected 681 98 25<br />
Withdrawn 245<br />
Transferred 135<br />
Total disposed of I, 942 111 160<br />
On hand June 30, <strong>1949</strong> 1, 689 4 60
222<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
OFFICE OF THE CHIEF COUNSEL<br />
APPEALS DIVISION-WASHINGTON OFFICE<br />
TABLE<br />
120.-Cases appealed from Tax Court decisions to appellate courts, fiscal<br />
year <strong>1949</strong><br />
332<br />
Pending beginning of fiscal year<br />
Received from field for appeal to circuit courts of appeals<br />
297<br />
Total<br />
Closed:<br />
By decision on merits<br />
Transferred to field-remanded for further hearing<br />
Total<br />
Pending end of fiscal year<br />
TABLE 121.-Number and amounts of cases shown in table 120 for the fiscal year <strong>1949</strong>,<br />
by class of tax and amounts involved<br />
Income<br />
Estate<br />
Gift<br />
Class of tax<br />
Total<br />
TABLE<br />
Class of tax<br />
Pending Pending Sub' 1, 1948<br />
Number<br />
288<br />
34<br />
10<br />
Amount in<br />
dispute<br />
$18.646, 411<br />
4,987, 269<br />
148, 064<br />
Filed, reopened,<br />
and received<br />
fiscal<br />
year <strong>1949</strong><br />
Number<br />
271<br />
16<br />
10<br />
Amount in<br />
dispute<br />
$21, 863, 275<br />
2, 251, 562<br />
171, 378<br />
Closed<br />
and trans-<br />
`"'" to field,<br />
fiscal year <strong>1949</strong><br />
Number<br />
194<br />
20<br />
6<br />
Amount in<br />
dispute<br />
$7, 736, 806<br />
4, 377, 929<br />
115, 421<br />
Pending June 30,<br />
<strong>1949</strong><br />
Number<br />
365<br />
30<br />
14<br />
Amount in<br />
dispute<br />
$32, 772, 880<br />
2,860,902<br />
204,021<br />
332 23, 781, 744 297 24, 286, 215 220 12, 230,156 409 35, 837, 803<br />
122.-Circuit and Supreme Court cases pending June 30, <strong>1949</strong><br />
New appeals to<br />
n<br />
Pending InIP 1, 1948 circuit courts of<br />
appeals and reopened<br />
Number<br />
Amount in<br />
dispute<br />
Number<br />
Amount in<br />
dispute<br />
Closed during ftscal<br />
year <strong>1949</strong><br />
Number<br />
Amount in<br />
dispute<br />
Pending Tune 30,<br />
<strong>1949</strong><br />
Number<br />
629<br />
215<br />
5<br />
220<br />
409<br />
Amount in<br />
dispute<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 223<br />
TABLE 124.-Progress of cases in appella e courts on appeals from decisions of The<br />
Tax Court of the United States for the fiscal year ended June 30, <strong>1949</strong><br />
Cases<br />
In aircult<br />
courts<br />
In Supromo<br />
Court<br />
Cases<br />
In drcult<br />
courts<br />
Pending beginning of fiscal<br />
Closed during fiscal year<br />
year:<br />
Favorable to Commis-<br />
Appealed by Commis- !loner 144<br />
sioner 81 Favorable to taxpayers- 67<br />
Appealed by aYerS 219 Modified 10<br />
Appealed by both 20<br />
Total<br />
211<br />
Total<br />
320<br />
Pending end of fiscal year:<br />
Appealed during fiscal year:<br />
Appealed by Commis-<br />
By Commissioner 98 'loner 104<br />
By taxpayers 180 Appealed by taxpayers__ 267<br />
By both 7 Appealed by both 12<br />
te YO ,O<br />
In Supromo<br />
Court<br />
Total 283 Total 383 9<br />
TABLE 125.-Disposition of Supreme Court, Circuit Court, and Tax Court cases<br />
closed during the fiscal year <strong>1949</strong><br />
Character of closing<br />
Number<br />
of cases<br />
Amount in dispute<br />
Deficiency<br />
Amount approved<br />
Ovmeraly- Deficiency Ovmerr-<br />
Percent.<br />
Net result age of recovery<br />
Decision on merits.-- 215 $11,043,470 $1, 023, 840 85, 983, EH $36,245 $8, 971, 129 57.76<br />
TABLE 126.-Disposition of cases closed by The Tax Court of the United States<br />
during the fiscal year <strong>1949</strong><br />
Character of closing<br />
Number<br />
ei c e<br />
Amount in dispute<br />
Deficiency<br />
paOver-m t<br />
Amount approved<br />
Deficiency<br />
paOyver- t<br />
Net result<br />
CO<br />
.0<br />
Percentage<br />
of<br />
recovery<br />
Decision on merits__ 6 $972, 824 $303,346 $400,535 $1,826 $702,055 55.01<br />
Income<br />
Estate<br />
Gift<br />
Total<br />
I gia<br />
$16, 372,117<br />
4, 908, 530<br />
148,064<br />
256<br />
17<br />
10<br />
$14, 758, 670<br />
2,, 334 301<br />
171, 378<br />
Pc<br />
$6, 460, 636<br />
4,377,929<br />
116, 421<br />
348<br />
30<br />
14<br />
$24, 670,151<br />
2, 860,1:02<br />
204, 021<br />
323 21,424, 711 283 17, 264, 349 214 10, 953,986 392 27, 735, 074<br />
,<br />
TABLE<br />
123.-Status of cases pending before The Tax Court of the Uni ed States,<br />
June 80, <strong>1949</strong><br />
2<br />
On reserve calendar<br />
Tried by the Tax Court of the United States: Awaiting expiration of appeal<br />
11<br />
period<br />
13<br />
Total
224<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
Closed during the year:<br />
Cases (exclusive of lien cases)<br />
Cases involving liens<br />
Total<br />
Pending June 30, <strong>1949</strong><br />
Pending July 1, 1948<br />
Received during fiscal year<br />
Total<br />
Closed during fiscal year<br />
Pending June 30, <strong>1949</strong><br />
Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases.<br />
1<br />
FIELD OFFICES<br />
APPEALS DIVISION-FIELD OFFICES<br />
TABLE 127.-Number and amounts of cases pending in filed divisions, by class of<br />
tax and amounts involved<br />
Class of tax<br />
Incom and profits__<br />
Estates and gift<br />
TABLE<br />
Total<br />
Pending June 30,<br />
1948<br />
Number<br />
5, 384<br />
477<br />
Amount in<br />
dispute<br />
$434, 931, 738<br />
96, 762, 825<br />
Filed and reopened,<br />
fiscal year <strong>1949</strong><br />
Number<br />
4,191<br />
381<br />
Amount in<br />
dispute<br />
8157, 931,004<br />
42,007,162<br />
Closed, fiscal year<br />
<strong>1949</strong><br />
Number<br />
4,001<br />
332<br />
Amount in<br />
dispute<br />
$122,561, 824<br />
29,363,610<br />
Pending June 30,<br />
<strong>1949</strong><br />
Number<br />
5, 574<br />
526<br />
Amount in<br />
dispute<br />
8470,300,918<br />
109, 406,377<br />
5, 861 531, 694, 563 4, 572 199, 938,166 4,333 1n, 925, 434 6,100 579, 707, 295<br />
128.-Disposition of cases by The Tax Court of the United States during the<br />
fiscal year <strong>1949</strong><br />
Character of closing<br />
Default<br />
Decision on merits<br />
Agreed settlement<br />
Total<br />
_<br />
Number<br />
of cases<br />
-<br />
413<br />
795<br />
3,125<br />
Amount in dispute<br />
Deficiency<br />
$1,960,440<br />
30, 868,105<br />
105, 648, 358<br />
payment<br />
e<br />
$56,592<br />
2, 718,046<br />
10, 675,893<br />
Amount approved<br />
Deficiency<br />
$1,951,027<br />
14,434,863<br />
51, 544, 713<br />
Overpayment<br />
$4,661<br />
125, 680<br />
•<br />
Net result<br />
$2,002,958<br />
17,003, 717<br />
62,443, 540<br />
Percentage<br />
of<br />
recovery<br />
99.3<br />
50.6<br />
53.7<br />
4,333 138, 476, 903 13, 448, 531 67,930,603 130,341 81, 450, 215 53.6<br />
CIVIL Divis on<br />
TABLE 129.-Cases received and disposed of during the fiscal year <strong>1949</strong> 1<br />
Number<br />
Pending July 1, 1948:<br />
In court (exclusive of lien cases)<br />
1, 425<br />
Not pending in court (exclusive of lien cases)<br />
148<br />
582<br />
Cases in court involving liens<br />
49<br />
Cases not in court involving liens<br />
Total<br />
Received during the year:<br />
Suits by taxpayers<br />
Suits involving liens<br />
Cases for suit by the United States<br />
Lien cases not in court<br />
Total<br />
Total to be disposed of<br />
664<br />
796<br />
172<br />
362<br />
1, 994<br />
538<br />
1, 099<br />
1, 637<br />
2, 561<br />
Amount<br />
$92, 950, 825. 16<br />
31, 657, 014. 95<br />
124, 607, 840. 11<br />
16, 493, 951. 86<br />
108, 113, 888. 25<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 225<br />
TABLE 130 -Results obtained in cases closed during the fiscal year 1 949<br />
Number Amount Recovered from Amount<br />
of cases claimed taxpayers refunded<br />
Suits instituted by taxpayers 411 $11, 889,331.44 $7, 134, 126. 48<br />
Suits and claims by the United States 127 4, 604, 620.42 6941, 833. 66<br />
Total 538 16, 493,951.86 941,833. 66 7,134, 126. 48<br />
1 Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases.<br />
TABLE 131.-Results obtained in lien cases closed during the fiscal year <strong>1949</strong> 1<br />
Lien cases pending in court<br />
Lien cases not pending in court<br />
1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases.<br />
TABLE 132.-Civil cases pending at the beginning and end of the fiscal year <strong>1949</strong> 1<br />
1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases.<br />
Number<br />
of cases<br />
Amount<br />
collected<br />
Total 1,099 1, 392, 253.96<br />
For suit by the United States<br />
Pending in district courts<br />
Involving liens<br />
Pending in circuit courts of appeals<br />
Pending in Court of Claims<br />
Pending in Supreme Court<br />
Pending payment of judgment claims<br />
State courts and miscellaneous<br />
$252,558.35<br />
1,139,695.61<br />
TABLE 133.-Number of Civil Division cases tried by the Department of Justice and<br />
number decided by the courts during the fiscal year <strong>1949</strong><br />
753<br />
346<br />
Pending<br />
July 1, 1948<br />
148<br />
1,197<br />
631<br />
47<br />
134<br />
0<br />
47<br />
0<br />
Pending<br />
June 30, <strong>1949</strong><br />
195<br />
1,390<br />
690<br />
46<br />
171<br />
2<br />
61<br />
0<br />
Total 2, 204 2, 561<br />
District courts<br />
Circuit courts of appeals<br />
Court of Claims<br />
Supreme Court<br />
Courts<br />
Cases<br />
tried<br />
For the<br />
Government<br />
88<br />
42<br />
6<br />
2<br />
Cases decided<br />
Against<br />
Government<br />
82<br />
28<br />
8<br />
0<br />
Partly for<br />
and partly<br />
against<br />
Government<br />
9<br />
0<br />
0<br />
Total<br />
Total 141 138 116 10 264<br />
88<br />
47<br />
5<br />
179<br />
69<br />
14<br />
2
226 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
CLAIMS DIVISION<br />
TABLE 134.— Processing tax cases appealed to the United States Processing Tax<br />
Board of Review l and The Tax Court of he United States, including those appealed<br />
to appellate courts, fiscal years 1989 to <strong>1949</strong>, inclusive<br />
11439 1940 1941 1942 1943 1944 1945 1940 1947 1948 <strong>1949</strong><br />
I 2<br />
Pending beginning of fiscal year- 52<br />
93 103<br />
60 54 39 28 13 10<br />
Filed during year 107 103 38 5 2<br />
Total 159 203 196 141 92 65 54 41 28 13 10<br />
Closed:<br />
By dismissal 76 89<br />
20<br />
By agreed settlement 9 22 3 12<br />
By decision on merits 12 29 12 1 3<br />
0<br />
-<br />
g<br />
.4<br />
..<br />
-<br />
II '<br />
Total. 76 110 93 71 32 11 16 13 15 3 7<br />
United States Processing Tax Board of Review was aboii bed December 31,1942, and its jurisdiction and<br />
functions were transferred to The Tax Court of the United States (sec. 510, <strong>Revenue</strong> Act of 1942).<br />
TABLE 135.— Number and amounts, of cases shown in table 134 for the fiscal year <strong>1949</strong><br />
only, by class of tax and amounts involved<br />
Class of tax<br />
Pending June 30,<br />
1948<br />
Number<br />
Amount in<br />
dispute<br />
Filed during fiscal<br />
year <strong>1949</strong><br />
Number<br />
Amount in<br />
dispute<br />
Closed during<br />
fiscal year <strong>1949</strong><br />
Numbar<br />
Amount in<br />
dispute<br />
Pendmg June 30,<br />
<strong>1949</strong><br />
Num<br />
ber<br />
Amount in<br />
dispute<br />
Processing 10 $8, 789, 624 7 $636, 766 3 $8,152, 858<br />
TABLE 136.— Status of processing tax cases pending before The Tax Court of the<br />
United States, including those appealed to appellate courts, June 30, <strong>1949</strong><br />
In process of preparation:<br />
Number<br />
Field calendar 2<br />
In circuit courts of appeals:<br />
Awaiting decision 1<br />
Total 3<br />
TABLE 137.—Results obtained in processing tax cases closed before The Tax Court of<br />
the United States, including those appealed to appellate courts, fiscal year <strong>1949</strong><br />
Agreed settlement<br />
Decision on merits<br />
Total<br />
•<br />
Character of closing<br />
—um. r Amount of<br />
No f cares claims in<br />
dispute<br />
5<br />
2<br />
$70,180<br />
566, 586<br />
Amount of<br />
covered claims re- by<br />
taxpayers<br />
Percentage<br />
of claims<br />
recovered<br />
by taxpayers:<br />
$9, 660 13.76<br />
0<br />
7 636.766 9,660 1.52<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 227<br />
TABLE 138.—Civil cases received and disposed of by Processing Tax Section, Claims<br />
Division, and number decided by courts during the fiscal year <strong>1949</strong><br />
suit<br />
courts<br />
Circuit<br />
of<br />
appeals<br />
Court of<br />
Claims<br />
Supreme<br />
Court<br />
Total<br />
Pending beginning of fiscal year as 2 28<br />
Received during fiscal year<br />
Total 26 2 28<br />
Disposed of during fiscal year 13 1 14<br />
Pending end of fiscal year 13 1 14<br />
TABLE 139.— Civil cases received and disposed of by Processing Tax Section, Claims<br />
Division, during the fiscal year <strong>1949</strong>, by number of cases and amounts involved<br />
Number<br />
of eases<br />
Amount involved<br />
Pending beginning of fiscal year 28 $1, 636, 607. 74<br />
Received during fiscal year<br />
Total 28 1, 636, 617.74<br />
Disposed of during fiscal year 14 100, 170. 32<br />
Pending end of fiscal year 14 1, 536, 437.42<br />
TABLE 140.—Cases received and disposed of by Reorganization Section, Claims<br />
Division, during fiscal year <strong>1949</strong><br />
Pending beginning of fiscal year 665<br />
Received during fiscal year 937<br />
Total 1, 602<br />
Disposed of during fiscal year 596<br />
Pending end of fiscal year 1, 006<br />
TABLE 141.—Results obtained in cases closed in Reorganization Section, Claims<br />
Division, during fiscal year <strong>1949</strong><br />
Character of closing<br />
Number<br />
of cases<br />
Amount involved<br />
Amount collected<br />
Payment 189 $5, 352, 044.74 $4, 648, 465.00<br />
Uncollectible 1 239.31<br />
Abatement 4 2, 718. 54<br />
Transferred from section 298 5,971, 257. 59<br />
No tax due 65<br />
Other 39 47,152.16<br />
Total 596 11,373,412.34 4, 648,465. 00<br />
TABLE 142.—Liability involved in cases of Reorganization Section, Claims Division,<br />
pending June 30, <strong>1949</strong><br />
Taxes $103, 827, 568. 00<br />
Interest 11, 174, 865. 33<br />
Penalties I, 677, 883. 50<br />
Total 116, 680, 316. 83
228 REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
TABLE 143.—Cases received and disposed of by Bankruptcy and Receivership Section,<br />
Claims Division, during the fiscal year <strong>1949</strong><br />
Pending beginning of fiscal year 3, 009<br />
Received during fiscal year<br />
4, 137<br />
Total<br />
7, 146<br />
Disposed of during fiscal year 2, 177<br />
Pending end of fiscal year 4, 969<br />
TABLE 144.—Cases received and disposed of by Compromise Section, Claims<br />
Division, during fiscal year <strong>1949</strong><br />
Pending beginning of fiscal year 2, 591<br />
Received during fiscal year 2, 382<br />
Total 4, 973<br />
Disposed of during fiscal year 1, 732<br />
Pending end of fiscal year 3, 241<br />
TABLE 145.—Liability involved in cases of Compromise Section, Claims Division,<br />
pending June 30, <strong>1949</strong><br />
Taxes $38, 158, 509. 71<br />
Interest assessed 2, 514, 199. 98<br />
Interest accrued 549, 899. 55<br />
Penalties 1, 556, 404. 98<br />
Lien fees 352. 95<br />
Total 42, 779, 367. 17<br />
TABLE 146.—Results obtained in cases closed in Compromise Section, Claims<br />
Division, fiscal year <strong>1949</strong><br />
Character of closing<br />
Number<br />
of cases<br />
Amount involved<br />
Amount colleeted<br />
REPORT OF COMMISSIONER' OF INTERNAL REVENUE 229<br />
2:.; 55fliMMKSX flVW474ng;areare :=;1=MArci asiz<br />
Mikis<br />
890<br />
"OrMitaagiri<br />
Supplies and<br />
equipment<br />
444 44444064 545446441i,444 F44544g:<br />
gi.l. a<br />
014141441<br />
.f,<br />
4g444 0:464:44g 141.1q 444<br />
a ,, aaaa..t.4- aaaa -;..r .4-- a<br />
.<br />
88888&823 8:M288238288 88g88S 885<br />
004 g5644064 6444004444g 44.J454 ggg<br />
g.'4K cji gae mr4eict gmedwa44agEgote ocpsakr of 4F4--:<br />
88:1 P23418888.1 glitr.2:28:3.148N8 848888 282<br />
440 4440016 0004600404 654ggg shil t<br />
tr..: 0,140k-r;leria facsKcjird4e4gg744 ce..a 4!:1'4<br />
N88 Fa$618:;683 888218298Maa 288848 S84<br />
ggg F;gilaggg g grag Xgggggg 4544:31 044<br />
ve Itg.os adaa gaaaaaaar aa *Saari a 4!:.7<br />
EX2 8<br />
c;p4o x4 .<br />
8<br />
g<br />
Ei<br />
68<br />
d4<br />
8 X88,S1<br />
g gggg<br />
&g•tie'<br />
2888 888'4$88g86- 282<br />
gga- w 4aga,4,1 ;iaa.,1<br />
888:: 88e88<br />
4460 44465<br />
g.: it:4w&.<br />
888388<br />
04554<br />
girsinf<br />
2 8888<br />
6 4548<br />
a aa 4<br />
W338 88 6'44 44<br />
8<br />
g;<br />
4<br />
88<br />
gg<br />
g<br />
RAX 88888ET.'82 8828858882852 8856a 888<br />
glg 50656460 06g6405645651 1.140U gn<br />
pg gg,g4anaa glggggilmlgtAig gwlgtim . ;;r4g<br />
Payment 1,281 $8,045,115.07 $4,892,724.82<br />
Compromise 81 21,037,183.02 1, 532, 425.27<br />
Abatement 61 801, 589.22<br />
Uncollectible 264 565, 846.35<br />
Barred by limitations 1 2, 457.17<br />
Transferred from section 17 132, 647.96<br />
Other 27 97, 823.21<br />
Total 1,732 30, 682, 662.00 6,425,150.09<br />
Salaries of col-<br />
, lectors, depu-<br />
' ties, clerks,<br />
etc.<br />
846 8288GSUSt, PP:M*888488R I271882 888<br />
ggS 06566614g 6404fl1 605 A5444 546<br />
igi M444545 t445445“Tigg. 4004 g4:4<br />
ac,.., a 44 4aaaaaa aaa-r a. a<br />
a<br />
Ai<br />
e.4.4)<br />
860947-50-16<br />
Si<br />
.5a<br />
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0 1/00= idi l<br />
c°-"I taig<br />
ddrZgym.s<br />
Ei<br />
g<br />
1 miaatEgIA.1„ Elr ,-9,9 =<br />
=liaWili b'greet"a<br />
4s<br />
.94 Z.4AX<br />
El<br />
4 4<br />
2zzzz<br />
t,t<br />
:E5_<br />
44.8<br />
z
giEStO*ZI:28iHagga£013VISEESSEr ginn.b2SEr-EA223<br />
FatTeigliMalggign ggFACeVill<br />
a,,,,,4,, , 4.4W .-Foicci Nei.: a aor-ralraaaaa-re4-4-r<br />
S<br />
S<br />
a<br />
rom tne appropriation "Collect<br />
230<br />
REPORT OP COMMISSIONER OF INTERNAL REVENUE<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 231<br />
.T.RRERE::WrAE2iggd.:GSVaSERE2 408t2RE2EZEScia<br />
ngi4g5OgalglIgggAgAgga ralgaiggiggn<br />
-MaillganggaWfOgl Mggit511514<br />
i, ,, ,, Na a<br />
'From the appro
Telegraph I Telephone<br />
I<br />
2<br />
4<br />
x<br />
I<br />
6.<br />
.233<br />
232<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
lelow<br />
SSOR8SR2CAARSSZ<br />
gWW-51R2ggggg<br />
i540ggi8ag2ggli<br />
SRPORRARSzORRR<br />
FillWang 5<br />
IgiAgggOgla<br />
F<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
2asesr--;2nssa.<br />
ggigidggIggg<br />
L'ikgggt-Igto:<br />
2<br />
U. .1J1 013 1.1<br />
snoeuelleosigg<br />
Supplie s and<br />
equipment<br />
Telephone<br />
Telegraph<br />
111011<br />
District<br />
RSPRSSIgRCe 2WaS<br />
gWegthigqigg<br />
lit-zta<br />
rcs.1 4i-c^i<br />
a 0— -<br />
RIRRSGASRSRAgRRA<br />
griggn riggRUW<br />
assRAsssssnxss<br />
ggg'igMg5MER.<br />
gusoicrES.,:. 44 c,r<br />
2.1274RSSRMSMR3;15<br />
.74"R"S2RelaTgiMSR<br />
.<br />
SS4RRRRASSRXSRS<br />
OlgERIMEI.egg<br />
IR'sgegt:g!R-'67.7 e7.7°6<br />
SMRSSSRARRRs2 2 V.;<br />
WgifliEriggi<br />
gg471..igvisegTiss<br />
RW2PNRRRSRRRS 8<br />
MERRREIREFMI<br />
ggiIg506ginggi<br />
. _<br />
670, 606. 82<br />
fit 'HO '99 I 9E1389 I<br />
Ig '8E6 'ea I<br />
IL '998 '989<br />
SZ 'SW 'as VI<br />
2<br />
so<br />
go.<br />
a.<br />
0.<br />
et<br />
E.<br />
2<br />
4<br />
a<br />
0.<br />
4<br />
4<br />
RRSRgRaSteRIRR<br />
0.51FAFER1-74<br />
ac.f4e4a.crefac.itted 4 a<br />
RV-IS SS4R 7=TSR<br />
tiggtallgri<br />
RVa<br />
a.graiea.scia4{64..:<br />
RRSRASSI=4S2S<br />
giOri4 e/agl inre4<br />
aaviaae(accf via piaa<br />
a<br />
g$gg<br />
moo<br />
.g4<br />
R$R8S2R2RRAR<br />
ggratiggEgg<br />
s.fg2aggdgggs<br />
2g2OZNS412g%<br />
ai gggiigAgn<br />
ae aa aeeae<br />
e2g222;g2i.7g!<br />
ggERHEFIgig<br />
0-14gOggi.1A.<br />
a<br />
2<br />
E. DISBURSEMENTS FOR CHIEF COUNSEL, FIELD DIVISIONS<br />
bi- 1.<br />
SR<br />
Ng<br />
g2<br />
a<br />
Ra<br />
oI-<br />
R V<br />
RZRSARRRRRRS<br />
lerag4ang<br />
a4or<br />
gj.7=.$;SRFRFASS<br />
EinigelMEHE:<br />
151Pragggd<br />
d<br />
d<br />
F. DISBURSEMENTS FOR DEPARTMENTAL SERVICE AND FIELD FO RCES OPERATING FROM WASHINGTON<br />
Boston<br />
New York<br />
Philadelphia<br />
Newark<br />
Baltimore<br />
Atlanta<br />
Louisville<br />
Detroit<br />
Chicago<br />
New Orleans<br />
Kansas City<br />
St. Paul<br />
Denver<br />
San Francisco<br />
Seattle<br />
Total<br />
71.11 83 dR 1<br />
MEN>c"nclg<br />
gbitAttlta<br />
400mZZZZagn<br />
t<br />
▪<br />
Oayew>.<br />
atd2<br />
gb8skkiegf ,2 2 .oatisooS tgZsc<br />
.4ouPrizzz4Pa
234 "REPORT OF COMMISSIONER OF INTERNAL REVENUE<br />
0. RECAPITULATION<br />
a<br />
O<br />
3<br />
O<br />
mRRR<br />
gflt<br />
GUS<br />
scriP..1<br />
ngs-<br />
er<br />
C<br />
aS<br />
oi<br />
:a<br />
eq<br />
6<br />
P<br />
S<br />
4<br />
6<br />
(00<br />
ct<br />
44<br />
In addition to the above reports, expenditures and adjustments of expenditures were also made from the following appropriations in the amounts indicated:<br />
E.<br />
E'<br />
Ci<br />
I<br />
is<br />
s p<br />
a<br />
82<br />
1 2<br />
;g<br />
'122<br />
10<br />
a "<br />
E-.5<br />
s;<br />
n .<br />
fi<br />
R R<br />
^<br />
ga ss<br />
of<br />
oil<br />
m a<br />
CLAIMS APPROVED FO R PAYMENT FROM THE REFUNDING APPROPRIATION<br />
3<br />
Appropriation<br />
5<br />
S<br />
Refunding internal revenue collect!<br />
REPORT OF COMMISSIONER OF INTERNAL REVENUE 235<br />
TABLE 148.-Summary of internal revenue stamps issued to collectors of internal<br />
revenue and the Postmaster General during the fiscal years 1948 and <strong>1949</strong><br />
Kind<br />
Quantity<br />
Value<br />
1948 <strong>1949</strong> 1948 <strong>1949</strong><br />
Liquors:<br />
Distilled spirits cask stamps____ ___<br />
Certificate of tax payment, dis<br />
1,986,800 1, 882, 800 $870, 509, 880. (X) $844, 530, 480. 00<br />
tilled spirits for shipment in<br />
tank rs<br />
Export ca (sees. 2878 and 2885,<br />
2, 930 s, 200 (0<br />
(0<br />
I. R. C ) 44, 400 42 600 4,440. 00 4, 560.00<br />
Bottled-in-bond, export (blue<br />
strips) 1, 008, 000 1,060, 000 10,080.00 10, 500.00<br />
Bottled-in-bond, domestic (green<br />
strips) 36,626, 000 34,548, 000 328, 760.00 289, 230. Oa<br />
Container or bottle stamps (red<br />
strip) 1, 194,383, 550 1, 236, 474.000 11, 657, 635.50 12, 138, 165.00<br />
Rectified, class B 255,940 248,500 22,453,829.00 18, 408, 170.00<br />
Rectified, Puerto Rico 230.003 124, 000.00<br />
Rectified, class A 4, 900 4,000<br />
Alcohol warehousing 7, 250 18, COO<br />
Wholesale liquor dealer's packages_ 4,000 2,000 (2 5)<br />
Wine 30,953,900 34, 280,100 60, 731, 630.85 62, 256,041.75<br />
Fermented malt liquor 54, 704, 760 49, 869, 620 702, 649, 000. 00 687, 5424 800.00<br />
Tobacco:<br />
Manufactured tobacco 1,395, 676, 890 1, 363, 206,340 37, 680, 815.92 36,040,972. 21<br />
Snuff 438, 766, 248 375.071, 170 7, 886,425. 71 7.310, 817.44<br />
Cigars, large 151, 872,620 146, 460, 800 49,388,342. 61 46,478,489. 30<br />
Cigars, small 10, 221,000 7, 915, 000 77,381.25 59, 700.00<br />
Cigarettes, class A 17, 293,474.400 17,309, 210, 000 1, 210, 487, 402.95 1, 211, 888, 154.40<br />
Cigarettes, class B 125,600 122 900 31,192. 56 24, 475. 92<br />
Cigarette tubes<br />
Oleomargarine:<br />
Domestic, colored 3, 690, 025 8, 806,400 5, 836, 555.00 13, 827, 520.00<br />
Domestic, uncolored 36, 775,150 29,124, 000 2,139, 446.50 1, 752, 447.50<br />
Process or renovated butter 285,000 120, OW 3, 125. 00 3, 500 .00<br />
Playing cards 63,381, 300 65, 954,600 8, 239, 569.00 8,574,098.0(<br />
Documentary 34, 426, 612 27, 962,248 61,332, 959.00 51,367, 381.0(<br />
Stock transfer 4, 938, 396 4,163, 516 22,421, 728.00 16, 781, 207.0(<br />
Silver transfer 8,052 8, 164 362, 562. 00 176, 788. 0(<br />
Narcotic 8, 754, 775 6, 771,625 567,309. 50 231, 960. 21<br />
Order forms for opium 1, 442 500 1, 585, 503 14, 485.00 15,852 0(<br />
Marihuana 100 100 100.00 100.0(<br />
Order forms for marihuana 30 .6(<br />
National Firearms Act (sec. 2720,<br />
L R. C.):<br />
Machine guns, silencers, etc 40 8, 000.00<br />
Certain short guns 1,150 150 1, 150. 00 150.0(<br />
Special or occupational stamps 1,997, 510 1,970,110 660, 664, 009. 00 611, 294, 091.04<br />
Total 20, 765, 825, 668 20, 707,066, 479 3, 735,387, 804.35 3, 631, 121, 654.31<br />
Value inserted when purchased.<br />
Have no money value.<br />
TABLE 149.-Cost of printing and binding for <strong>Internal</strong> <strong>Revenue</strong> <strong>Service</strong>, fiscal years<br />
1948 and <strong>1949</strong><br />
Class of work<br />
1948 <strong>1949</strong><br />
Quantity Cost Quantity Cost<br />
Tax return forms 650, 890, 003 $1, 671, 188 773, 142, 000 $1, 730, 258<br />
Instructions for tax returns 118, 187,000 263, 975 56, 415, ODO 272, 760<br />
Administrative forms 152, 357, 000 494, 991 272, 778,000 656,378<br />
Reports, regulations, etc 2,062,000 157,927 1,545, 000 171,775<br />
Letterheads, miscellaneous binding, etc: 43, 255.000 81,919 42,100, 000 79,329<br />
Total 966, 760, 000 2,670,000 1,145, 980, 000 2, 910, 500<br />
O