1922 - Internal Revenue Service

ANNUAL REPORT OF THE

Commissioner of Internal Revenue

FOR THE FISCAL YEAR ENDED JUNE 30

1922 ~ - ) Tfl -gt11

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WASHlNGTON

GOVERNMENr PRINTING OFFICE

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CONTENTS

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0 10 10 10 11 12

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TREASURY DEPARTMENT ]6

Document No 2911 17 ]8

Internal Rwnue 20

22 23 23 23

24 24 24 25 26 26 27 27 2 31 n 34 35 16

- - 38 38 38W 40 44 46 46 47 48

~tiir- - m

~middot---shyj t r STATISTICAL TABLES P

501 Relttpts from Bpec~c oources of internal revenue 1922 by districlll 822 R(cclpts lro~ specl(lc llQurces 01 iJlternlll reenue ID~l by States etc 983 Summary olmurnalmiddotrevenuO rrcciptB 1921 and 1022 bv sources middotmiddotmiddot

4 Summllry of inteTllal-reVellue receipts 1021 and 1D22 by districts 1015 Summary or illternal-re~-cnue receipts 1922 by States - 1026 Summary of rcceiplll froUi income and profits taxes 1920-1()2 by States J037 Toal illternal_revouue receipts 186S--1922bull

8 lnlernllIrevenue tIX on products from Philippine Ishnds 1021 and 1022 J03l]y articles talted middot _

9 Internalrevenue tax on producls rrom Porlo Rico 1921)JJd 1922 b articles J03taxed middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bull 10410 Number of each ciaamp of special taxpayers 1022 by distriel bull

11 Tobacco factories operated and 1011 lbacco and other materialB lllled in JOSmanufacturing tobacco 11121 by disTricts and by Sates

12 Tobacco 1IUUluattured qUllntity on hand at commencement aud dose 01 year quantity to be acltXgtuilted for q1l1ntity remO(ld in bond for export

bull tntal sales reported and talcs paid 1021 br distrietsand by States III

13 Ci~r flloCtorws operated tobacco used llnd CIgars iruJnlJfaclured 1021 by 11lt(lstncts and bj SHLtes 14 Cigarette factorifs operated tobacco used and cignrette~ manufac11lrod

ll71921 by dutricts and by Sta~sbull 15 Lell tobacCO used in nlMufaeturing cigars cil53rette~ and tobacco anu

JJ9Bnuff 1912-1921 bull bullbull IG Production of manufactured tobaccosnuffdgarsand cigaretJe~ 1012-1921 m

J2017 S~Dlmary of ope~tions of rnanufactuTe1l3 of tobliCCO and cigars J[l21 bullbull l2J18 Cigars reported used for persoual ((lnsumption 1920 nnd 1021 by (Hstriru

19 Receipts from intomal-rovenile tales ou tobacco poundlnd pet cJpita tox lased 121ou estimated popUlation 1912-1122 ~ Exportation in bond of manufactured tobacco snuff cigaJB eil53rottes and 122Clgarette paper books 1922 by dlStncw 21 Drawback of mternll-remiddotcnue taxcs allowed on tobacco ciganl and cig-Lshy 124retteB exporld 1922 by ports and summary 19W-1922

12422 Production nnd withdrawals of colored oleomaWrine1922 by di~tricts 1523 Produdion and withdrawals of uncolored oloomargarinn 11122 by districts

24 ProductiQn and withdrawnls of oloomargarin (colored and uncolered) 1922 125b)o IILontha middot middotmiddot bullbull 25 Summary of ptodll(middottion and hhdmwlllB or oleomargarine (colored aJld nnshy 126colored) 1911-1922bull bullbull 1262G raquo[aterials used in the manufaduro of oleomargarine 1922 middot 12627 Production -lUd witbdrowal~ of renovated butter 1922 by districts 28 Summary of production and taxpaid v-iihdrawals of renovated bntter 126

1D10-1922 middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotbullbullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull 12729 Production and withdrawals of mixed flour 1922 by di~trictsbull 30 Registrations undEr the Harriooll narcotic law alS amended ID22 by 128States IU1d by claamplesbull bullbullbullbull 31 General statement of imports bonded slock lid rnanufaclurere stock of 120taxable norco~ic drugs and dispoBitiolll made thereof 1922 middot 32 COlllparatiVe stateurolllelJt of imports exports and domestic purcbllBes of 129taxable narcotic drugs 1921 and Etl bullbullbull bullmiddotmiddotmiddot bullbullbullbullbullbull 13033 TaXfLble narcotic drugs imported into tho Unitod Stuws 1922 br conntries 34 Taxable narwtic drugs and preparations exported itorn the United States 1301922 by countries 35 Taxable narcotic drugs and preparntions purchElBCd within tbe United 132States from mall1ltgtcturors 1922 by State middotmiddotmiddotmiddot bullbullbull 36 TaXllble narcotic drugs purcbllBed by IDanufacturoro 01 nontaxable Pll-shy L34rations 1122 by Staws middot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot 37 Taxablo nnrcotic drugs and prcparaLlons purc~ by OffiClaJS oxempt 135 38 N~~~~ti~e~~t~~nd ~~~i~t~~rij t~ th~ po~~~~ ~i ilic B~

I 01 Iutornal Revenue in th onforcemcDt of Ibe ILlUcotic laws 1)22 by Statos bull middotmiddotbullmiddotmiddotmiddotbullbullmiddotmiddotbullbullbullmiddotmiddotbullbullmiddotmiddotmiddotbullmiddotbullmiddotmiddotbullbullmiddotmiddotbullbullbullbullmiddotmiddotbullbullmiddotbullmiddotmiddotmiddot bullbullbullbullbullbull 4

CONTENTS

39 Enlorcement 01 tbe Harrison narcotic law as amended 1922 by States 40 Fiscal results of tbJ enforcement of the narcotic laws lnd aggregate sentences

imposed HI2 by Statesbullbull 41 Grain and other materials used by distilleries for production of dutiled

spmls 1922 by 8mtcabullbull 42 Snmmary comparison of materials u6ed and spirits produced 1921 and IDZ2 43 Gmin and other matcrials used by industrial alcohol plants for the producshy

tion of alcohol I922 by districUl bullbull 44 Production of distilled spirits except akohol HI21wLd 1922 by d~triets 45 Taxablo gallolls of distilled spirits ganged lD22 by diHtriets 413 Tanblc gallons of distilled spirits in distillery lLlld genernl bonded WlI-rcshy

houses at beginning and end of fiscal years 1921 and H122 Prodnced entered into llnd removed from such warehouses during such periods and incngtlllc or decrease in each c1asB of transnctions

47 Taxable allons of distilled spirits mthdrawrl from distillery and general bonded warehouses indudlng the quantjty removed from cistern rooms of di~tilleries for denatumtion 1922 by years and seasons of production

48 Taxable gallens of lach kind of spirits withdrawn from diFtiliery waflgth01lCfl for transfer to general bonded wnreholllles 1922 by districts_ bull

~9 Taxable gallons 01 each kind of distilled spirits transfetred tax raid to bottlinl wJreholse~ for bottling in bond 1922 by distriets

50 Taxable gallons of each hod of ditilled spirits WIthdrawn from distillery and geneml bonded lVnrehOllllCB tax pald exclusive of taxpaid spirit~ transferred to bottling warehouscs 1922 by districtsbull _

51 Txable gullons ofspirits upon which tax was paid by stamp 1921 and 1022 52 Taxable gallons of ellch kind of distilled spirits withdrawn from dlstillery

and gcncrol bonded warehoUBes for exportation 1922 by districts ~ 53 Taxahle gullons of ach kind of distilled spirits withdrawn from dilaquorillerv

and cuerol bonded warehoU008 for oxporration 192~ liy countries t~() wbiclt exported bullbull

54 Drawback of interual-revenne t~C3 allowed on exported distillffi spirits 1922 by portB bull

~~ ~~ti~e1lf~~ ~r2Js~ifJe~tstirit~ e~ i~t by ~i t ~ di~1ili~y and Ilneral bonded lmrehouoos (iucfndiog selzm(S fraUdulent rem(lvals lrroll in gange etc) 1922 by digttrictB bull

)7 Nature of calSnalties in distillery and geneml bonded warehouses 1922 by diHtrict~

fl8 Taxahle g-allons of each lind of spirits as known to the tmde remaining in distillery and geneml bonded WlllellOuses J nne 30 1921 aud 1922 by districts bullbull ~

59 Tlnable gallons of ~piritB remaining in distillery and general boiJdld Wlreshyhouses June 30 U)22 by district] and by8ClWous of productioJi1011-1922

GO Taxable gailOllS of foach kind of spirits lost by leakage or eV1porntion from distilhgtI]-middot and general bonded warchou~e~ InZ by diJltricto

G1 Taxable gallons of elch kind of distilled spirits withdrawn from digttiller~ and gtllt~ral bonded warehou~e~ for scientific purpOBes poundlnd for the use of the United Slates 10~2 by districlltl

62 Summar) of taxable gallons of ca(j kind of distilled spirits as known 10 tbe trade produced withdrawn from and rerruJining III distiller) and genshyeral b(lndcd warehouses 1112 _

G3 Formula~ prescribed for denaturation of dcohol the jdustrial pllrpuseB for which alcohol S) denatured was nSfd ~nd tJle quantities of such denn tured alcohol withdrawn from d~nLturinz plants ll22

amp4 Taxable gallons of each kind of distilled splriteremoved to denQtlrin~ware houses fur dcnaturatioll from dilaquotiJlery and gfllern1 bonded wnrcnouses and from chlwrn rooms of d~tilleries1l22 by dislricls

65 W--nc gallons of de=tured l-kollol prqInCflti at and ~Dloved from delllLtur lllg plantltl 1922 by dlS1n~t-

66 W~~~j~~d~I~~ePl~~~lh1~~i= ~I~~~~l ~~~i~e~~ ~~~ ~~~I~~ b~ 137 W~~t~~~~1~~i~b~~~~rri~~~~~~~ ~~~~~ ~(ei~~~ ~~~ ~~~ ~ ~~~~ 68 Proof gal10Ull of alcohol witbdrawn from industrial aleohul bonded wllTe

houses for export ID22 by countriEa to whicb exporiltd bullbullbull

14) 141

142 143

144 145

146 Wi

COKTE~Ts6 1Pag

li9 Pronf ~llollB of alcohol depD5ited in and withdrawn from indWltriaI ulcohol bOD(]cd warehoUBeB ll~ =d remaining in indLltria alcohol honded WJNhnUBeuroB at tho end nf the year by districts ]65

70 Summary of operotiollB relating to olcollOJ at indlJ~t1ia[ lkohol bonded warchoUSltB 1022bullbull - bullbullbullbullbull 166

71 Indl~trial alcohol plants bondfd wtlfehoU6ee allu dUllaluring pl3Jlts under Title Iq IUltioual prohibition aet operated during the fisClll YlaT 112 by d~1nctsbullbull - bullbullbull - bull 167

72 Sum=y of npero1iollB at diBtillory Dud general bonded wnrohOUSC8 1022 107 73 Taxable bllllltJnll of broudy deposited in and withdrawn from special bonded

WJteh01ll3es during theyear and remaining in special boudbd wlUlhaujlJ~ at tbe end of t1ll oar 1922 by dimrict~L _ _bull _ 168

74 Summary of apaTlllluIlll rulating ta bmndy Qt spOO(ial booded wareh0U3e6 1922bullbull _ _bullbull 169

75 F1J3cl oil rlmoYed from iud1ll3trial alcollal plaJl1J ]Jt2 by diEtri~ts 160 76 Sweet wiTl~bfortified willi grape brandy under the ad of FlJhruary U

lJlJ and mndy withdrawn flOm distiJIerLffi lnd special bonded wuremiddot homes and used for this pur--po-oo 1J22 by dislricr lud by kinds 170

77 Bottles 01 champanle aIld lttitlciolly clIbouoted winea depooiled in wilhshydruwn from and rernainingin bouded wiuerieB lnd bonulJd BtOlCroOIDl 1922 by districts _ 171

78 Taxlhll gallons of still nu(s dcpnsited in ithdtlwll frain Ilud t(lmaining in banded wineries and banded storerooms 1922 by ditric1~ 172

79 Bondcq wineries alld bondld Marer~IDl operawd during fiBcal ywr 1J22 by dlstnc1a _ _ _ 175

80 Materials used in the production of liquids containing Oll(~half of 1 pr cellt or more of alcnhol by volume and cereal bev(mgw containing lell than one-h~f of 1 per cent af alcohol bf volume 1922 176

81 Producllon and disposition of liqUlds cotltaiuing aue-hall af 1 pcr cnt or more of alcahol by vOlume a~d cereal bCemges co~ng less lhan one-half of 1 per cent of alcohol by volume 1922 by dlStncts 176

82 ni~tilleries xcgistered and operated 19-2 by ditricts _ _ _ 177 83 Permits for nonbeverage alcohol issued renewtd superseded canceled

tmrrendered recalledand nrvoked and new and rcnewalllpplieatialll disapproved 1922 by States and by claooes _ _ _ _ 177

84 Abstract of arrests seizurell of illicit distilleries distilling apparatll3 disshytilled spirits wine~ etc and total value of property ~i~ed far violamiddot tions ofthe national prohibition act and the iutcrnu]middotrovcnue laws relating to distilled spirits wines etc 1922 bv States 181

85 Moneys pllid to collectors as proceeds of in rem actions jUdJmlents recoYshyered ill d~i1 suits lines and penal1ias imposed III crimina actions and costa lIB rported by clerks of United Slttea courts 1922 by districts

86 EXptl1l1legt af tho Internal Revenu Sanice 1922 _ 184 87 SIlIDlIlJlI of internal-reenue stamps i3sued to caUectors and th PoBtmiddot

master General 1922 bull _ _ 190 88 Coot of printing and biuding far tbe Internll Re~enue Bureau and Sen1ce

1921 and 1022 bull -- -- 191 Dcdaiona of the courts in iul-erualmiddotrevcnue caSCll 1)22bullbullbull 102

ANNUAL REPORT

0] THF

COMrnSSIONER OF INTERNAL REVENUE

TnEASURY DEPAflTIIENT OFFICE OF TJIE CO~nrrSSIONER OF IXTlmSAL REVENUE

lVa~hinflfon Ocwber 1 1922 Sm I have the honor to submit the following report of the work

of the Bureau of Internal RAvenue for thc fiscal ye~r ended June 301

1922 ~ COLLECTIONS

The operations of the Internol Revenue Bureau during the fiseol year 1922 under the revcnue acbs of 1918 ond 1921 and other internalshyrevenue tax legislation resulted in the collcction of S3197451083 comparedwith 5459535706195 in the fiscal ~ycar ended June 30 1921 a decrell8A of $1397lJ0597895 or 30 pel cent

The income llnd profits to-x collections for the fiscal year 1922 llmounted to $208691846485 compared with $322813767375 for the fiBcal year 1921 u decrellSe of $114121920890 or 35 per cent The collections made during the first six months of the fiscol yellr 1022 embraced the third 1l1lO fourth installments of the income ond profits tllXes due on incomes in the calendar year 1920 together with additional collections on assessments illude for prior years while the collections made during the last six months of the fiscal veur emshybraced thA first and second installments of the income an~d profits tuxes on incoilleg in the calendur yelH 1921 together with addItional collcctions made on assessments Ior prior Teors

The profits tax rates in the calendar Tear 1921 were the same us those in effect for the calendar years 1919 and 1920 the rates in the first ond second brllckets being 20 find 40 per cent respectively

The nonnal tax on oorporO-tions in the calendar year 1921 WI1S 10 per eent of the net ineome after deduction of allowuble credits tlS wus also the case in thA calendar yeurs 1919 and 1920 In 1921 however the specific credit of $2000 to 11 domestic corpomtion Vus allowed only where its net income wos $25000 01 less while in the t~vo previous calendar years this specific credit was $2000 irrespecshytlye of thA amount of the net Income

The nonnRJ tax rute for individuals in 1921 os provided in the revenue act of 1921 was 4 per cent upon the first $4000 of net inshycome subject to the normol tax and 8 per cent upon thA exess over that amount The SIlIDC rates were In effect dnring the calendar yeurs 1919 and 1920 under the revenue act of 1918 In 1921 for the purpose of tlle normal tllX there was ullowed as a credit in the ease of u head of II family or u illumed person a personal ecmption of $2500 unless thA net income WilS in oxcess of $5000 in whieh Cll-Se

B llEPORT OF COlBUSSIO~Er OF IKTERKAL REVFNUE

the persaIlul exemption was 52000 ond there was olso allowed a credIt of $400 for 811Ch person dependent upon and receiving his chief snpport from the taxpayer In the cluendar yel1rs 1919 llnd 1920 this persoIlnl exemption wus $2000 regardless of the amount of the net income find the credit for II dependent was $200

The miscellaneous collections orising from objects of taxation other thuu income and profits taxes llIIlounted to $111053261815 for the fiscal year 1922 compared with $136721938820 for the poundisenl yellr 1921 11 decrease of $25668677005 or 19 fleI eent which is mostly occounted for by the repeal or reduction ill rates of yarions taxes provided for in the revenue act of 1921 effeetive Jonuary 1 1922 The principal decreases in miscellaneous taxes for 1922 were as follomiddotws Estates $1462441435 distilled spirits $3703471454 truusportation $10281468558 insurance 5813669064 excise illxes $5500380312 stamp taxes $1366852808 nonoleoholie beverages $2517168885 llnd admissions to theaters etc $15890shy06110 Tho totol decrease from these several sources was offset to the extent of S155399989S by the inerease in collections from tobocco manufactnres

The collection of internal-revenue taxes for the fiscol year 1922 and middot the last sCen preceding years are snmmarized in the following tnhle

Souroes 1922 1921

shymiddot Distllledspttilincludingwin

Me bullbullbullbullbullbullbullbullbullbullbullbull U53a50-~7 ~2 518 00lt 01 Fermented liqnors ~600600 2gtaCgtlbl Tobacco mnfactl1re

middot Oleomargarinebull Capital-tock Ill-X jncludillg

other speoiel tax bull MioccllalleollS inoluding wae emiddot

ciselnetcillCe1917 Sales 9Iint~rnal-rcvel1uest~mp

byptmasters 1

Total receipt from olher I than Income and pmfittlLw

Income ami profits u

Tolal receipt I

Sources

Dbtllled spirit including wille ~CmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotI1lJI70iil65733

ltermelltedliqnor TobMCO mUlll1i(lCtljfes OleomargarineC~pltal-tock tax indudlg

other special tMe Misrell8Jleous illCludillg w~r exshy

cie taxe etc since 191 Sales ofintemelmiddotremiddotenue tamp

bypostmasters

Tolnl =eipts from other Ihan inoome Lllld profilstux

Illoomelllpmfll

Total rceecpl

235210 3amp 49270 70 J~44 29ll4Ggt-3ii212107186

QI2814sgt31OOfrjjCtlll59

GI42r 7505 360amp188171092

1~6j6958o I 2OiSO 868 86

lllO532(l~15113672jg38820208691841H ~i 3228 137673 75

3 197 4J1083 00 459337001 95

HIlS 1U17

1262-ibJIl5 liJ6 108Ggt9 00 2~X 00700

27 2S1 269 12

2l593J63 +amp

433G12~1

S9QiQ26w 2B3b9IIJ89tZll

36ggU~2093

$1921U3iamp81 QI~7193-81

1001)159216 100o72ll02

15 708 73~ 87

+I7oo67amp+amp

I 1919

1919IJj27571 ~ S36521125Z-~ 117ampl950221419G58HaiI

295SOI3flofL+amp 1DJ000OOIamp 2 nl1KlI08

102G3l10135

3728 Zill 05

3l497047B2

8gtlSampl87L82 51J82AALU

10 IOOt6G 512443789375

1shy1241)300 175 B61140(04424821

395693600360 2600 7K1 002 70

5 (17 580 2M BI 3550 150 078 55

lQi~19W

middot1158 082 4]9 51 114-1 6190U) 37 81377110399 7~(1289tfi72 88 OOJ 9t 7 1 7973735-1 148597072 1OO5G95

69OIOS21 4OO7lnI18

2J91O8Oil~4387~46520

bullbullbullbullbullbullbullbull

(967523Illl 3S778li00516 335479aOO 35971840433 12193725261 8I)20175ltl-811

80039364044 512 7)2S7 77 U56B11m B6

1 The lIgl1fCS (J(Jllcerning intelllarevellue rocelptlt as 1ImiddotCll In [his ulemen dIffer trltml the flgur =ij ill othcr T-ury sl~t-enls sbowlng tho Hnane1 condillon 01 he Govcmment belttluse Lbo farmer reprent oolleclt1on by Inlcrnnlrevenuo officers (hroughout ~he country iuolnillng depGlti~ hypOSWlIlIHe of amounls rIoo fmlIl sale of inlemal-revenue SUUnp IlJld depoi1s of In~eTllIll middotnne colled Ihrough eus~wns OmCe wWle the lau reprcnt hedoposilsot~blt1ecollec(ionslnlheTreasury or deposllllCios durillg jhe fucal ~middotear coneernoo the dillernees being ~ue 10 (he lo that sume of the cell00shy110]) In (helsller parI 01 ~he t1sellyear ron lle( be deposi~edor oro not ropnrleI lthe Trury depooHeI1HIlII~er Juno311 ~hus ellTy1ljl ~hem iulO ~he followinglaol y recorded III (he 5ltlltemsshllwillg (be eOlldiUOJJ eUhe Tr-Ilry

REPORT OF COMMISSIONER OF IKTERKAL REVENUE 9 COST OF ADMINISTRATION

The cost of administering tho internal revenue laws for the fiseul Tear 1922 was $4157737449 This docs not inelude (Lxpenditures [rom thc aypropriations for refunding intcrnol-rovenue collections und fOr refnnding taxes illegalq collected which are in no sense administrative expenses bnt are properly deduetions from the gross receipts The cost of operation for thc year on this busis was 5130 for eoeh $100 col~cted comparcd with 87 cents for the preceding ycar Includod in these expenditures however Was $720272307 for the administration of the prohibition and narcotic laws (of which amount 565872877 was for the enforcement of the nareotic lumiddotw) and $88000 for the enforcement of the ehild-Iabor section of the -shyrevenue nct of 1918 Deducting these amounts from the total rlellves $3428665142 as the expenditure for collecting thc intemalshyrevenue toxes for the fiscul yenr 1922 which is equivalent to $107 for each $100 colleeted The cost of eollcction on a similnr basis for the fiscal yenr 1921 was 72 eents for ench 5100 eollected The differenco in the relative cost of collection for the fisenl yeurs

1921 and 1922 is due mninly to the large reduetion in the revenues for 1922 incident to the shrinkage in bnsiness nnd ineomes tho repeul of certain miseellaneons Will taxes I and vilrious provisions of law such as the uInortizution of war-lime facilities nnd the increase in individulll exemptions contoined in the reveuue act of 1921 with the cnnsequent reduction in the income~tnx liubility of eorporationsand indiVIduals

INADEQUATE HOUSING OF BUREAU

The unsotisfactorv housinrr conditions meutioned in the annual report for tho fiseal- year 1921 lHLve been aceentuated One more building makinlJ eirrht in oIl has been added to the number in which the bureau is fu~etfonin~ The lneomc TilX Unit alone is quartered in five buildings viz Annex NO1 at Pennsylvouin Avenue und Madison Ploee NW Annex No 2ut Fourteenth tLud B Streets NW Buildingc at Sixth and B Streets SW Building No5 nt Twentieth and B Streets NW and the Interior Department Bnilding nt Eighteenth and F Streets NW Therc ore olso located in Building C the Miscellaneous Division aud thc Tobacco Division of the Miscelshylaneous Unit the Sales Tax Unit ond the Capital Stock Tnx and Estate Tax Unit A part of the Accounts and Collections Unit is housed in Building No 5 and a part in the TJmiddotcasury DcpilJtment Building The Prohibition Unit occupies the Hooe Building ilt 1330 11 Street NW The BOlicitors office and the Committee on Appeols and Heview ore located in the Interior Department Bnilding The Stamp Division is in the Auditors Building ot Fourteenth tLnd B Streets SW The office of the Commissioner ILnd of two Deputy COffilllssoI)ers the Specia~ Intellige~c~ pnit the DiYision of Snpplies and Eqmpment the Appomtment D1VlslOn Ilnd the chelllicallaborashytory ore in the Treasury BuildinO

Annex No2 Building C and No5 are temporary war stluctmes They arc rupidly deteriorating nnd are not only flimsily construeted but ore otherwiso illy adapted to the work of tho bureau The firc hazard is very great Thousands of income-tux rctmmiddotns und other

10 11 I

nEPORT OJlt COMMISSIONlm OJ- INTERXAL REENUE ltRjgtOIlT O coultnSSlO~LH OF INTERNAL ILEVENUE

vlllullblo papers urc held in thcso buildings while the returns arc in The n~cords subdivision also mDintllins Il control of claims roccivshyprocess of lLudit mnong them documents covering hillldreds of in[7 coding curding nnd Ilssemblino- t-hlJD with rl)lated pllpers tmd millions of dollurs in increllSod assessments many of which could uftor adjustmCllt scheduling them fur payment or rejection During not be replaced should they be destroyed tho fiscnl JClll 135307 claims were received 1130000 curded 162700

This condition not only seriously interferes with proper adminisshy ilSSomblcd old 167405 sebeduled trot-iyO control und conduct of the bmeou but cuuses much inconshyvenienco to tuxpayern

If the hurctlU were hOllii~d in 11 buildi~ lldopLcd t-o the purpose it would be possiblo to hluldle tho work much more expoditiously efficiently l11d economically Also danger from loss by ilia und misshypllLcement would bo rcdutAld to u minimum It is therelorc aguill recommended that immediate steps 1gt0 taken to provide a suitllble fireproof building tlUlt will udcqulttcly care for the needs of the enhre billCllU and thus permit of II more efficient llJld oconomicul administration of the intcrnalrcvenue laws

INCOME TAX UNIT

WORK ACCOMPUSHED

Aluht of rcttJrnB-During tho fiscal yenr 954731 ineomo and excessshyprofits returns were audited 01 these 717879 wero individunl nnd partnernhip returns and 236852 were corpomtion returns On oflieo lIudits (thoso made without field examination) 82273623626 lIdditional tax was asse~sed on individulll and partncrship returns oud $56tl43132471 on eorp0rl~tion returns a tqtal $7967986007

RC1C1ItJe agents -repo-rtJI-Hevcnuo ogent repQrts on indiyidualand purtnership loturns lio tho numher of 24808 were reviewed in Ylllhshymgton and as 0 result $2888573649 in additionltl tax wns assessed Cnrpomtion roports rQiowed numbered 14088 resulting in an additional assossmont of $7871706669 The total additionul tax assessed as II reult of tho audit or roenue agonts reports WIlS 510-7shy60280318

During tho fiseal yoal tmJ1scripts of 249018 returns were sent to tho field comporod with 285427 transcripts invetigated and reshyturned

Adjust11umt of daims-Tho numbor of clnims adjustod during the yeur wus 167405 involving 333247905060 Of these 139631 inshyvolving $18237159788 were allowed and 27774 involving $150107shy45272 were rojoctcd During tho yelll 135637 clairns involving $46782930191 wero rocoived Administrative and statistiail lIervUc-ApproximoLcly 1250000 mcomo tooo roturns 010 receivod in W ll5hington unnulllly Tbe50 returns lllO cllCckod with tho assessment lists and computationsshyp~~~d in tho proving scction ~~ed for industryin tbo statistical dilslOn who1o tho ncccssury statlstwalmformatIon IS compiled coded for filing control curds typod in the registration section und filod by districts in tho unlludiLcd returns sectIOn Tho records subdivision of which tho unaudited returns scction is a pllrt is called upon t-o maintain 1 control of all these returns for the yeUS 1914 to date furnih ll flow of work to tho audit sections Ilnd maintain It filo of rovenuo ugents reports and correspondence in regard to returns Somo of Ute itcm~ of work in tllis counection IllO-rcturns coded 1403007 cllrd~ typod 1li43G32 returns filed 4123328 roturns trllnsferlcd 425000 Ilnd roquisi tiuns searched 104-7371

Tho muil soction durin[7 tho yeur handled 3863962 pieces of mnil Tho sorting scction sort~ 31009241 certificBtlg of infolIllution ond lldjllite~ 50231 withhDldin~et~rns T~e stenographic gtection t)1)od 51731 3 pages The dUpJlcDtlng sectIOn made 22249270 multlshygrnph fmd llunooQ1IIph copies

Tho stntistiClll aivgion in addition to coding for industry all in~ coming roturns transcribod statistics from the rcturns and isiUod tho completed roportforStatistics of Income for 1919 und tho prelimishynlllT report for tbe Stfltistics of Income for 1920 In uddition tu itgt rCITIllnr work tJ10 statisticRI didsion hus compilod mUlly 6peciul und aluoblo roports for administrlltive und le~sltltivo usc

lnformatwn Stlrl1ia-The rules Qnd regulations section bas curried on tho importllllt wor~ of onw~ring inquirie6 of ta~puycrs ltII te~hshynicaJ nnd udnllntStrotJe quostlOns Qnd of prepanng and ISsumg weeklYI himonthly find semionnulli bulletins und digests of income tllX lU ingh During the ycar 53393 inquirios of ttlxpayors we1o unswelod

Recruitment alId training ofpersoTuul-In Decomber 1921 Conshygress tnnde It 8urliciont lldditionol appropriation to cnuhle h l_mreou to r(~cllllt 300 audItors for thocolliohdated returns subdJnSlOn 75 cngineors for the llllturni resources diision and tho amortizution socshyLion and 300 bureau clerks Authorizlltion was alo mado for tho recruitmont of GOO additionul field auditors and 120 field clcrks Tho staff division through roster of eligibles ~toblishod by the civil-Senshyice oxaminlttions prepared by the tmining section boglUl recruitshyment und truining- of auditors in Februoy 1922 Sineo tbut timo 173 lIuditors hnve been assigned to the consolidllted returns subdiYishy6ion Of thoso ouditors howeor 111 were recruited from otber sections of tho unit nnd assigned to consolidated returns after trainshying thoreby crooting vuenncies in other sections of tbo unit necessary to be rofilled On the authorizotion for enainOltU5 a net recruitment of 08 was mado TI10 turnovcr among cler~ bas been so great that depiLo tho appointmcnt of 422 clerks tho net increase in tho number of buroou clorks wus but 58 Of tho 600 field auditorn 409 have heen uppointod ond of the field clerks 60 of tho J20 nuthorizoo wero enployed 0shy

ln addition to tbe recruitment and training of the new personnol the rorsonnol section mude replacements to the regular force A Qta of 1150 appointmcnts WIlS made compllled with 1087 sepnrashytions II not increuse in personnol of 63

Tho tmining soction conducLcd in addition to the field and conshysolidi-ted returns trflining elusses regullll clllSS(gtS for emplo)ees of tho umt m tox luw and uccountllnc~ and also a corrospondenco WUTsc for field omployccs rlentY-lJl~ht hundred and sevmt-two emshyployoes of thu unit Wtlre enrolled m the classes in tnx lnw arid uceountshyuncy llJld 1700 fiold cmployoes wero enrolled in LhocorrcspondenooC0Ull30

bull 12 UEPORT OF COMrtUSSIOnm OF JSTERKAL llRVENUE

ANDIMPROVEMEXT8 I rOLlCY ORGAllZATlOXCHANGES AND PROOF-DURE

A survcy of the work of the unit IllSt full resulted in severul I important changes in policy necessitatiug many chullge3 in orgunizushytion and proeednre

The prompt audit of returns was delayed by elaims uccumnlating in the Dureau which for the rnot purt offset the uudit of returns und the assessment of udditional tuxes for thc reuson that in practieaHy ull cases au assessment resulted in a claim which hud to be ndjngtted before the tux was collectible The decision wus l-hercfore reached thu t thc prompt collection of additional taxes due and cffective I audit pro~css were dependent prim~rily on the immediate adjnscshyment of tne IG3000 elalllls then pendmg I

Precedenee was given to cluims work the Llecentrulization of that work was curried to completion duplicution of review wus eliminated and a number of minor chnllges in the ploeedure were made As lI

reult the number of returns audited was rednced muterially On the othel hund the number of claims adimiddotusted more than offset this loss in prodnction by muking available or (~ullection the additionnl tax held up by claims in ubatement and clnims for credit Once the uccumulatuJn of claims is disposed of progress orl the audit will be

compurutivcly rupid The number of clarins on iLund was ~educlt0 from 163000 ill Oct-ober to 106000 on June 30 1922 Dunng thiS period 130000 cluims wcre udjusted compRled with 73000 received During the quart-er ending June 30 1922 5G236 claims involvitJfT S9675757463 were scheduled us compared with 51318 involvin~ $67)15709870 for the precedinO quarter 1 This is the lurgest numbe~ of claims scheduled bv the bure~u in any similar period ill it historv

Of these 5G236 claims 3659 wcre rejected cluims in abQtement

Tbe aniount involved ill these rejected eluims --as $1543887369 which nmount is now available for collect-ion us udditional tax due

To eriminate unnecessary redewin~ and lmiddoteeordin~ and to place the responsibility_ for producing reswts of standurd quuntity and quality on the officialdirectly in charge of thework it wa3 deeided to abolish the review division Sepllratc1eyiew sections werecreuted under the supervision of a head of euch uudit di viion ho is now s9Iclr rtl~ponsible for t-~e proper lluditand rcview of ellmiddotse hunled in hiS dtVlSlon A large part of the reVIeW work hus been elimmuted particularly in certain classes of small und unimportant cases In addition to the eliminations of unnecessary [(lew the constant fear ull the purt- of the auditoj that his work would be retnmed for trivIlll errur hus ulo been elimiiloteLl As un indiclltion of the effect of these chunges in or~unization procedule and records on wurk in process the numher 01 cases held for rcview during the lust quurter of the nscal year deercllsed from 116000 to nooo llnd the numher of Jetters muiled decrtlased from 16t049 to 151649 despite the largtl increuse in the munber of personul returns auditcd during that period Three of the four technical ljivlsions showedasubstantial oecrense in the number of letters mailed Personal dlVlson showed In increase from GiJOOO to 78000 on an iucrea~e in prOduction of 100 per cent for the quarter

Letter-critic work was uholisncd throughout the U-l1t and the auditors who prepare tile letter review them u their retllln from

REPORT OJlt COll1MISBIONER OF INTERNAL ItEVENUE 13

the stenographic section Letters are onlv critieized focform when they require the siOnature of the higher offieillls of the bureau This ch~nge has result~d in a llioterlnl incre)se in the speed in which letters ure dictated signed and mlliled und hilS lTlade available for more productive work abont 100 clerks Form lettcrs have been introduced in thousands of eases where letters were formerly dictnted

The former rrenerul audit divisilln was reonanized into two diyishysions tho persnu] nudit division und tl1-e corp~rtltio~l a~ldit division Ihe persount audit division is comprised of wlUt wus formerly the pe~onal ~ection together with thc persollal ~nbsep~iOI of the field uudlt reVIew sectJOn Thelmiddote are now u( sectIOns audIting persouul returns uecordinO to distri()ts und one section the reId review section auditinO revlnue agent rcport of individuals ~nd partnership retnrns~ Thc corpurllt-ion audit divii$ion is now comprised of five sections lltlmely UlunufuctlHers trueling nnancn public utiliti~ and person~lservieeand miseellufilous sectiom The public utilitIeS und pcrsoual service seetion incllllies thc former trflIsportlltiop and pubhe utilities seetion toOether witll the p~rsouul sernco subsect~on of the old personal service section T1Le miscellfUleous section ig comprised 01 the former micellaneou6 suhsect-i9n of the per~oual servICc seetion The field audit remiddotiew ~ectioll wus di~bonded the personal snbsection being transferred to tne persollul divison and tho corporation sllhsection beinO apportioned to tile gtRJious corporation sections Revenne ugents ~eilOrts of eorporat-ions hereafter will be htlIldled by sections uccording to industries as returns hove beelt hundled in the Pllgtt

i [I I~

i The nut-uJal reSOurces division was created from the former snb-middot

divisLon of that name of the special ltudit division Its establishshyment marks a departure from tlie fonetloual orOanization of the unit but it wagt deemcd expedieut because of the specialized problems involved thercu to constitnte it un entity 80 far as practicu-ble middot To the work Iff the former subdivision hus been added the noturul resource audits formerly carried on ill the consolidated returns ub divion and the special assessment sectiou ~

In the eonsolidoted returns SUbdivision sections A to E the old section unit orgunization has heen abandoned in f1vomiddotr of a division into s~nior aud j~Inior uudit groups under t gronp head with review mudc mdependently l~e iliventorJmiddot sediou of the special andit division WIl6 discontinned

~nd it functiolls distribnted to the varions audit sections who would In the ordinary COllrse of evontl aodit the complete return c

In the adminllitllltioll division the returns control aud files sections Were combined unlt1 their functions trunsfcned to the novly crelted records subd~vision This S~I bdimiddotiioll is (middotornprhed of five seetions- the reglstrotlOlI sectwn whICh leeeivcs lind codes returns and typcs ControL curdgt tile unaudited returns section whith maintuins files of rctllrns for 1918 and subsequent ealS aud 1917 corporation returru und 1 eompleteluntrollecord of nll returns iu the nnit tho eone- spondence section which maintains t1Je files of correspondenee closed Irevenue ugent~ reports 19t7 individual and all returns for prior ]1 rearn tho dis~rihut-ion seetion which eontrols the flow of work und IS ~esponsihle for its prompt tIDnsfer frOm plltce to pluce and the I elauns control section which receives records assembles and mutes

r 14 REPORT O COM~UiS(OltER OF rNTEn~AL REVENUE REPORT OF co-nnSSl)JER Oli INTETIKAL REYKUE 15

COMMITTEE ON APPEALS AND REVIEWclaims to the proper sections A contlOl of all clflims iu the unit is ke)t bv this section

II the unaudited returns section a district filing system hus heen introdueed centering in one file all of the returns for eaw venT for each district Startmg with the 1920 Iet-urns returns will be delivshyerfd to the personal division by districts eliminating much of the recording and delay in securing papers in the past A production office was created with the Assistnnt Deputy Comshymissioner as production manager The personnel research section of the staff division was abolished und that part of its functions rebting to ploduetion statistics was tronsferred to the production office

The stuff division was pI need directly under the ~upcrvision of the Assistant Deputy Commissioner und he as plOduction manager was briven final authority in plr8onncl matteIS

Special uttelltion is beiug directed towar~l insu~1ng the completion of the 1917 returns before the stutute of hmitations runs on March 15 1923 Precedence in hath field and dcpurtmental offices has been given these cuses with a view to completiug the audits by Decemher 1 While the smaUer cuses will no doubt be entirely disposed of a stupendous effort will be necessary in order tmiddoto complete the audit of the large 1917 cases in the allotted lime

COlDITIONS OF THE WORK AKD PTIOltPECTS FOR THE COMIKG FISCAL YEAR

Audit of the 1920 personul returns has hegun nnd should be comshypleted by March 1 1923 The corporation audit division by the dose of the fiscal year 1923 should be practically throu~h its 1920 returns In the special audit lllld nutuml resources divislOn there is upproximutely three YE18rs work on hand for the present force The work of these two divisions comprises the largcr cases which are contested to the end bv the taxpayer Howeer once the 1917 returns which involve the settlement of certain pilmRry questious are completed a much greater ratc of speed will be possible on the returns of later years Every effort is being made to s(~cure from Ihe outside and by training from within the unit as many unditors for this grude of work as the appropriations will permit

Progrffis during the past six months ou the adjustment of claims ~ncournges the belief thut the unit viU be near cnrrency in the hanshydling of claims towurd the end of the fiscal vear

On June 30 1922 there welO in the field uwuiting iuvestigation 275485 transcripts dllI1ng the last two quarters substantial reducshytions in the number of transcripts outtanding werc made Indicashytions at Ule close of the fiscal year were that less than a years work remains to be done by the field force CODBiderable effort has Leen directed wward reducing the unmber of trallscripts sent tu the field for investigation on minor points and 25000 cuses were recalled from the field to be audited m the office without investigation The drive on 1917 caies has somewhat retarded the production of the vurious field divisions Lut will assnlc the completion of at tellSt all of the smaller cases by DccembeI 1 1922 centering the work between thut timo and Murch 1923 on tho Inrge cns8l located for tho most part in the big ci ties

In the (Lnnnal report for the fiseal year 1920 reference was made to the creation on October 1 1919 from the personnel of the bureau of the Committee on Appeals and Review to serve entirely indeshypendent of the Income Tax Unit in an advisory capacity to the Comshymissioner in connection with the meome nnd profits tnx provisions of the law

The personnel of the commitloo consisting of five members during the fiscul year endod June 30 1921 was increascd dUJ1n~ the curshyrent fiseal year to 10 members all of whom havo had vahlQhle expeJ1ence in the Income Tax Unit This mcrease WllS mudtl neecsshysary by the mpidly increasing volrune of work

The members of the comrruttee ltrive their entire time und attention to the hearing and considcration o~ Clises that hnve bcen lppealed by taxpayers and to questions npon wbich the advice of the committee is reque~ted bv the Income Tax Unit or the Commissioner

The conclUSions of the individual members of the committee ufter being fonnuluted and redneed to writing are nuerred to un executive conference of the entire committee and when ngreed to are subshymitted to the Commissioner in the form of recommendatiollil When approved by the Commissioner these dllcisions are accepted by tbe Income Tax Unit us final eonclnsions of tho Durean and actlon is taken aceordingly

Dnring the year the committ~e received 1148 appellis from taxshypayers and 70 reqnests fOl adVIco from the Income Tax Unit It also received for Cl1ticisDl or approvoJ 347 important lettelS makiug new rulings or new applieations of old rulings snbmitted by the Incom Tax Unit 124 Treasnry decisions and 413 law opiniolis and solicitors memoranda In uddition 482 committee recommcndltl_ tions und 39 formal memoranda were submitted to and approved by the Commissi~mer for the guidance of the Income Tax Unit 17 mformol memoranda WClD prepared for officels of the bllIean 124 uppeals and 8 requests for advice were dosed by cunCfllation at relt]n8St of the Income Tux Unit or the taxpaycr 525 oral hearings on appeals wre given to taxpayers or their representatives and 43 executive conferences were held for thc consid(lrution and npproval of deeisions rendered by tlID eommittee In addition the eommittee held many informal conferenees with tlXpayers and with officers of the departrntllt npon lt]uestiollil of interpretation policy or proeedure

ESTATE TAX AND CAPITAL-STOCK TAX UNIT

This unit is charged with the administration of the tax on the transshyfer of estates of deccdilllts and the annual excise til find is meflltured by the fair value of the clpital stock of corporations and certain assoshyciations carrying on or doing business These taxes are udminshyistered by two divisions-the Estate Tnx Division and thc Cupital_ Stock Tax Division A third division (thE Child-Labor Tux DivishySion) WllS formerly a part of this Unit On May 15 1922 the childshylahor tax law was declared unconstitutional by the Supreme Court of the United States anQ the diisioll went out of existence

In the administration of thesc two taxes it is the policy of tho bushyrElan to afford tuxpayers or thtir representatives full opportunity to

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

16 REPORT O COll-U[l-STOlIt OF INTEllAL REVENUE 17

REPOIlT OJlt COMlUSSIONER 01 lNTERNAL REVENUE

be heard in personal conference upon oU disputed questions that arise in conneetion with any purticular cuse HcttrioCTs are granted either inlldvullce of the fLssessmeut of odditiolllll tax o~in connedion with elllims for fLbotetncnt und refond filed alter such Ilsscssment hus been made As n result of these conferencel the bnreau has disposed of many important ond complicated cases on a bosis slltisfllctorv to the Government llnd withoot the necessity of resorting to liIigation

PERSoSKFL

This unit hllS 0 total personnel of 607 as follovS

On June 30 1922 there werc 137 employees in the office of the E5tote Tux Division und 326 in the fiell compored with 100 in the office and 271 in the field flt the end of the fiscal yeflr HJli This ncreuse iu the force WU$ necessllry in order to plnue the work on a cun-ent l15is and to comply ith section 407 revenue aet of 1121 requiring investiglltieD within one yellr The totdl number of emmiddot ployees III the Capitul-Stoek Tux DIVision VflS the sume on Jnnl 30 1922 flS at the end of the fiscill year 1921

ESTATE AND CAPITALSTOCK TAXES COLLECTED

The eoll~ctions of estflte ond cflpitlli-stock taxes or ellch of the fisc01 yeafS 1919 1920 1921 and 1922 are shown in the following table

mI 1919

Il~O418M61l1i4 ()~ 2lJO 3~ Estretoxbullbullbullbullshy

1~209 9Sl 13 SO1l12H9Sw8152gt 6JJ lijJ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot1 7J57~9ooCPllaltk 1umiddot __ - ---

xJ rgt68 911n I 22OlCn(lSi1l0i(fj~iUTcrtlll bullbullbull _bullbullbullbullbullbullbull middot bullbullbullbull

~ 1ltr1

lIol (ii 003 U roOlO42il-(j

l~6i5g83 7~

The tot01 eollectionlgt for the fisuol yellI 1922 compflrcd with those for 1921 show 11 decreflse of 51553782743 The decrease in collec~ tions of estote taxes is not due to a fulling off in the number of reshyturns or of tax shovm on original retnrns which hllve inneased as shown beloW but to the fuct that during the fiscul yellr 1921 special pa)llleot drives were instituted flnd in addition the burellu changed its former prnctiee of permittin~ estates to make plly1nen t within u yellr and 180 dllYS from date ot dell-th of doceden t ond instead inshysisted on pllyment ut the expiration of one ellr so that there was un nccelerntion of six months resulting from tflis ch~ultre

There WItS ulso u dcerellse in the llmount of CllPlt~-Stock tax colshylectcd This tax is imposed upo) corporations for the privilege of doing bnsiuess and is measured by the fllir llvemgo ntlue for the year plmiddoteccding the tllxable yCtlr llud lullations fluctuate with conshyditions in business from yenr to yO(Lr

ESTATE 1AX DIVISIO~

The Federol estute tax is imposed npon the tmnsfer of the net estate occntTing by reason of the denth of n person TiLe basis of the tax is the value ut tho time of death of all property bltlonging to the glOSS

cstute less n specific exemption of $)0000 iu the case of au estate of n resident of the United States nud certll1n other illlowfLble deductions

On nOllnlident estllles the lJasis for tho tax diffeIS from thllt of the rcsidcnt us only t-h-lt pnrt of tlio estute is tllxed whi~l nt the t~e of death was situatcd III the Umted SLntes and the specifie exemptloll of 550000 is not ullowed

llle most important part of the work of this division is of fL legal nature requiring consideration of neurly every lrunch of substantive law knowledge of State Btlltutes uud Ilt times fL study of lnws of foreign nations especially those applicable to the ndrninistmtion of estates nnd tho Qescent ilnd distribution of plO~eTty Examiners and field agents not only IIlnst qunlify uner fL cillmiddotservice examio u shy

tIOn but must take n COUlSO of study and Illstructwn and pass a subshyseqnent examination on the laws and reguliltions governing the Fedshyerlll es~ate tax ~efore beiof assigned to duty This procedure te~ds to aVOId errors in the fina assesillient of the tax and lessens dllllns for abatement and refund thns resulting in 1 saving to the Governshyment

Dnring the lust quarter of the year thD pIlln of truining uew field nppointees in the bnrean was discoutinued aud they are uow iustructed to report to the office of the nearest internal revenue ogent in charge for training and examination This plan has resulted in the sflving of eonsiderable expense to the Government

The total number of estate-tux retmlls filed in 1922 was 13192 showing 8 tllX liubility of $11461418956 As the regtult of field examinations and division andit additionju tax in the sum of 31364559829 WllS disclosed The total number of estate-tax reshyturns filed durin~the fiscill year endod June 301921 was 11833 ghowing tax liabllity of ~H030572i383

An analyis of alf est-ate tux returns filed np to JunUllTY 15 1922 l3hows thut a~ of Jlllluury 15 the following mturns had beeu filed

Fsltote NHmtgterTBxcOUBCIOO

42~~llolJlill-~iIn iltpnl bullbullbull NOllrbulliltlellt 2 896 ~ 377 ~z

TolaL bullbullbullbull 1 4~1261 ~~lti~I

The deciion of the Supreme Court holding that the act of Sepshytemher S H1l6 was not retroactive in the mutter of tmnsfers Wlll esult in 0 large increase in the llmount- to be Ilhated and refwhled In the CUrleut yetU Under ihis decision where a deced(Jllt who died prior to the act of 1918 had mude a transfer prior to September 8 1916 the truusfer conld not be taxed eveu though mude ill conshytempllltion of delljh or intillldcd to ti~ke effect nt or ntor deat Of greatest interest so far as the admiuistlation of the act of 1921 IS coneerned is the Hew provision under hich if lln executor files a

14023_~~ __

18 RepORT OJ COMMISSIONER OF INTERNAL REVENUE

complete return and makes written request the alDOlmt of tax due must be determined within one year and the executor is thereafter discharged from persooalliability

CAPITAL-STOCK TAX DTVI8IOX

The cap1tal-stoek tax is an excise tax imposed upon domestic corporations aoeiatious and joint-stock companies for the privishylege of doing business in an organized capacity and upon fike foreign organizations for the privilege of doing busmess within the United Stutes

In the cuse of the former the measure of the tax is the fair average value of the capital-stock for the year rreceding the taxable lenr the rate being $1 for each full $1000 0 fair value in excess 0 th~ $5000 exemption allowed bylaw With the latter the rate is $1 for each full $1000 of the avcruge capital employed in the trllJsacshytion of the organizations busincss in the United States

Form 707 for domestic concerns and Form 708 for foreign have proved satWl1ctory They do not require 8 voluminous amount of dlLta and 8re used by approximately 3J5000 establishments in all lines of business with greatly varyrng fair values of their capital stock

Section 1009 Title X of the revenue uct of 19Jl which imposes the capital-stock tax i8 similar to the sections of the acts of 1916 and 1918 except that domestic and foreign insurWlce cempanies of eithershystock or mutual character are oxempt wherpiIs they were formerly liable for the tax and the so-(Oalled pcrsonal service corporations which were fonnerly exempt are liable to tax under exiBtillg law

The admini8trativo provisions were modificd pcnnitting claims for refund to Je filed within four years instead of two yearn from date of payment and the asscssment of the tux within four middot)earg instead of fifteen monthgt under the fonner law Provision is also made for paymeut of interest on refund claims undClJ certain conditions

The work of the division is divided in tho following manner Administrative audit claims aBiCSSment stcnoampaphic mail ~ricw and mail and file-the designation denoting tne churueter of the work of each section

In the Budit a tmined pelRonnel bus been developed nnd advlUltage tuken of every opportuni ty to reach 11 highcr degree of cfIiciency cach year 1

lhe additionnl eapitllltock tax assessed and collected as a re~lt of the audit for the fucul year was $925869772 cempared WIthmiddot $770198885 for the fiscal year 1921

iDle work of the field force of 15 deputy collectors assiltmed to capitul-stock tax investigation has proved wholly satisactory especially as regurds cuses that the officehas been unable to di~poso of through eorrespoud~Ilce or where SUlt L-gt contcmplated 1hes~ deputy collccLorn also mstruct employees ill the varlOn8 collectors offices who handle capital-stock tux -prk

Thll capital-stock tax hus been in effeet since JunnaI 1917 with only sliht modificutions ill the law andis an important revenuo produce~ 8t a ffiUull (Ollt of collection

I BEPQRT OF COMMISSIONER OF INTERNAL REVENUE 19

SALES TAX UNIT

I The Sales Tax Unit is charged with the interpretfltion and adminisshy

tration of Title V (sec 500) of the revenue act of 1921 eoveriug the tax on telegraph and telcphono messages Title VI (sec 602) relat shying to the tax on beverages Wld the constitnent parts thereof Title VUI (sees 800-801) regarding tax on admissions and dues Wld Title IX (sees 900 902 904 and 905) pertaining to the excise taxes

At the beginning of the year there were approximately 10100 abatement and refund claims on hand while dUllng the year 88600 claims were received maki~~ a total of 98700 to be accounted for Duo to the transfer to the Miscellaileous Unit of special taxes upon businesses and occupatious and upon the use of boats and documenshytary stump taxes 1300 claims were trllllSferred to that -office for disshyposition and about 62700 claims were adjudicated or a total of 64000 disposed of leaving a bullUlce of 34700 on hand at the close of the year The exceMive numbcr of elllims received during the year is aocribed to the repeal of the proprictury stamp tax the repeal of ~he transportation tax flnd a provision of the revcnne act of 1921 that refund shall be made of the proportionate purt of the tl1X col lected on tickets or mileage books purcbaseq and oJl1y partially used hefore Ja-nuury 1 1922 the date of the repeal The pll8suge of tile revenue act of 1921 necessitated the revision and preparatlOn of many regulations and forms snd the promulgation of information in regard to its application

It has not been deemed neeeSSIlIY to increase the personnel to meet the abuonnul inaow of claims as it is anticipated tliot there will be a gradufll decrelle in the numbcr received and those undisposed of will eODEcquently in a little while materially decline

Dmlng the year 20433 offersmiddotin compromise middotwere received of which 14872 represlillting $47175786 were aeceptcd In 751 cascs it WtlS found that uo violation of the law had oecUITed and the I

amounts piLid aggregating $4095003 were refu~dcd to the tllXshypayers At the cloile of the year 16109 comproffilSe cascs wltre on hand of which 4383 had been acted npon bnt n~t completed

During the firnt six months of the fiiical year when the tuxes imposcd by the revenne act of 1918 wertin e~ect an average of 366000 returns wcre received monthly Since January1 1922 when sections of the rcvenne tlct of 1921 administered by the Sales Tax Unit becume effective the average number of returns rcceived monthly has been 240000

At the beginning of the fiscal year there werc 6836 credit euses on hond whileduring the yeur approximately 27437 cases wer~ reccived und apprmQmately 28307 were disposed of leaving 5966 on hand on June ao 1922 Improper crcdits totaling 832140886 wcre rejected and nsseosmeuts mude Thc repeul of certuin taxes on Januury l 1922 htlS eaUEed a deerellse in the number of credit cases of rom approximately 2400 to 1900 for eaeh month II The followmg stutement shows the various tnxes which have been mc1udedin tlle general dassifieatiou of snles tuxes The daw on which each tax becume effective is sllOWll It well as the number of thc return form ilSed and the number of the regulations relating ~o

1 each tox

20 mPOllT- OF COU~IISSIOXEP OF IXTIIXAL PEYFUE

SlrliOllSI Cla15lol(u6S -- - Ellli~a I nalum IRegulamiddotorl middot I bull ltIas onn llolll -j Tcl~rolbolld lolepholle __ __ __ Ian 119gt2 1--- -- shy~7

lJe aud callsHn pan (hanmiddotol bull _ a I~6 52 Ingtl5-lolI_ ___ bullbullbullbullbull bullbullbullbullbull bulldobullbullbullbull __ _ 72-j2(lJl ~ Por( I

n __ do bull __ 729 ~] Pari 2shy 1~JJI(lLr~recJsc(s_ __ do 72~ ~

Work 01 ort o[I(lJewalry bulldo _ 7SA00

For the lisenl yeu tho totulttmount of taxos coHe(ted from these sources lllllOUllted to approximately IH)7385SI813 Details tLre shown in Tables 1 flnd 2 on puges 50 and 82 rcspcct-ively [of tIDs rO~lOrL

rhe lust issue of the Sules Tux Bullet-in was thut for December 1921 In JlulUury 1922 the Into-rnlli lleyeI1ue Bureuu began tho publicntion of a weekly bulletin contttining rulings pertllming to the SlnCrlll uuits of the bureau This hulletin IS ~ucd on a subgtcriptioll basis lind is sold by the SuperinLendent of Documents Government Printing Office

TOBACCO DIVI~ION

Tho Tobueco Division is chargotl with tho administration of the internul revenue laW6 ill1posing tuxes on tobuceo products and cigarcLlltl pupcrs find tubcs and goveming the purchflse aud sale of lenf tobllltltO fhe revenne act of Hl21 uljlrovcd November 23 1021 re(nueted without change the rutes 0 taxes imposed by the rovonue uct of 1918 The regulations (No8) relating to the tuxes on tobucco snuft cisars and cigarettes und purchase and suh~ of lea tobacco were revISed und promulgated in February 1922

Tho tOllll receipts from llil tobacco tuxes during the liscn) year were $2707591384_44 an increasc of $1553999895 or 609 per cent compared with the prcceding year These rcceipts represent 84G pcr cent or the total mternill-rovcnuc receipts from nll sources ltomshypllred with 55 per cent for the preceding year The tobacco taxes collected during the past fiscal reur werc 162 per cent greuter than during 1917 the fiSClll yellr prcceding that in which the increased wur tlLes firstimposcd under the reveuue let of 1917 becume effectile

The itemsor tObllCCO products showing increases in receipts us compured with the preceding ycur were Cigurcttes weighing not more tlilln 3 pounds per thousand $1507414519 or 112 per cnnt munufuct-ured chewing und smoking tobacco $701121180 or 118 per cent and snuff $115222919 or 109 per cent

fhe taxes on cigars weighing moro than ~ pounqs per thousund dccreased $68929ti790 or 135 per ccnt on Cigars weIglung not more than 3 pounds per thousund $4408336 or 44 per cent on cigarettes weighinO more thtto 3 pounds per thousund $23778010 or 667 per cent llnctl on eigarcUe papers and tubes 818267628 or 154 per cent

The receipts rrom speciul tll-es imposcd on manmlletnrcrers of ciOllJS ciarettes and tobacco umounted to 598827481 u decrellSe of$241OlI56 or 106 per cent This dccrellse WItS due to t1)e fuct that there wus a detTctlSe in sales of tobactco munufactures during tJlO preceding fiscnl yeur upon which basiB thc spceiul ta-es were computed liS provided by luw

1ho totnl tilX collecteil during Lhc yeur on cigurette pltpers ilnd tubcs amouutcd to $100150993 Of this amonnt 59007j12 wus

I~ llEPORT OF COIUIiSlQXER 0)0 JSTFHXAT IIEVENUE 21

puid on 9006968 pllckngcs of cigarette pupers of domestic munushyfacture nnd SS9933454 on 69541559 pttckuges importod

Stumps to tho vulue of 51210227 were ttffiXed to puekllges of cigashyrette tubegt

There wero remOYed fol consumption or usc 309559077 packuges each coutuining not more dUlll 25 eiguretLe pllpers exempt from tax autl thcre werB lclellied tux freo for use of clgurctLe munurucLuren 26196627 tubcs

The tuxcs collectcd on tho following products constituto 9RS per cent- of the totld rcccipts from tobflltco tuxes CiggtUmiddotol-lcs weigbmg not more tban 3 pouuds per thollsflnd 554 per cent lnanufaetured smokiug and chewing to1)acco 245 per cent Cigllrs weighing more tll1lIl I pounds per tJlousuntl 163 per cent anti snuLT 2(j per cent

The following seven Staus fUTlllShed 836 per CQnt of the total receipls from tobllceo lIltl nmactures NorLb Carolina $)3 ]8908602 New York S453148a978 New Jersey $2325762881 Pellruy[~ vuniu 521 99363454 Virginin $19697056iO Ohio $1254241237 Missouri 51072598679 totnl S22672066473

The number of ciguls of olleh class weighing more thllIl 3 pounds pcr thousund tax pltid during the fiscal year us indicLtctl by sltles I of stumps aud tho pcrcenLllges of increase or dccleILraquoe tlS cOlnpurcd I with the previous yl1lll were 1S follows Cltlss A 22S5a316~)u an incrcuse of 3D pCI eOllt clllSS li 166076~580 a dectmiddotellso of 22 PPI cent class C 25257-10254 it dccreflso of 17 per ceilt cJngtgt D 116815008 a decle~e of 29 per ceIltclass E 32530808 Q deciese of 29 pel cent ~ II

The leuding Stlltcs in the manufacture of tobucco products arc tis I follows in tiLe order numed In the manmactuo of dgars woi9-biug more than 3 pounds per thousundmiddot Pennsy1vllnia New York Uhio New Jersey Virginia Floritla und Michigan in the munurucLure of - cigurs weig1-ing not ~nOle than I pound~ p~r thousund Mnrylun~IJ Pennsyh~am8 New lork New Jersey -hrglDlu- Ilnd cst Virginia (see Table 13) iu tho nlRnufac~ture of cig~rettes wcig~ing no ~cre than 3 pounds per thousnnd NorthCarolma New) ork VUgHHa New Jersey und Penllsyhllnia iu the manufacture of cifTarettes wcighint more thun j llouults per thousund New York which acshycounts ror 7465 per cent of the total manufactured (see Table 14) in the manufacLure of plug tobacco Missouri and NOllh C8JQshylinu twist i1issouri Tennessee find KentLLcky fine Cllt Kellshytucky TIlinoisuud Nlw Jersey smoking tobacco North Cl~lOlitlu 01uo New Jersey Kentucky ]JljnoiO und Vilginiu snuff Tennessee New Jersey and Illinois (see TllbC 12)

There W(]S a smnll increase in tbe uumber of mulluflwturelS of tobacco suufl eigurs nnd cigurettes and u decrellll in the number of deulers iu lear tobll cco The following Lable giyCs the numher in ~Ileh oluss of business 011 December 31 of each yeur In14 to 1921InclUSIve

-REPOIlT OF COMMISSIONER OF INTEIl-KAL REVENUEREPORT OF COMMISSIONER OF INTERNAL REVENUE 23 shy

product tlmounted to S2121070G8 which is $86538567 less than

-I Manurwrcrs 0[shy was eollected from tbe larue source in 1921 a decreuse of 29 per cent

Collections under the adulterllted butttr law lggregated $1787184 for tbeyear This tunount is 5Hi36S12 less thun WIlS collected from

Their operations during the cillendilr year 1121 were as follows Poll-llll1iPltlund the same source last year a decrease of 47 8 per Cent There arc still

On hand Jan 1 11)21 290373 Tn paid 1548 Exported in bond_ 173 19 only three manufacturers of adulterllted butter regularly enOaged in

(~n)WJl bullbullbullbullbullbullbullbull 419154 Purchlllld bullbullbullbullbullbull 458000 Sold _ 564517 thcbusiness and their entire output i withdmvl1 tux free fo~ export

On hand Jan 1 1922_ 428263 to foreign countries The hulk of the collections under the act result from creamery butter found on tho market contflining 16 per cent orTotal 11675271 TotaL _ 1167527 I more of moisture hich brinbS it within tbe cltlificotion of adulshy

During the fiscal year 306 reports of violations of tobacco ll1ws wore terated butter middotreceived and handled in the division and in 274 of these cases offers RENOVATED BUJTER I in eompromise totaling $3400 were tendered and accepted

There were 5355816 pounds of rcnovated butter produced dming MISCELLANEOUS TAXES the yeuT eompared with 6099110 ponnds produced in 1921 a deshy

crease of 743294 pounds The tax of one-fourth ceut a pound onOLEOMARGARINE renovl1ted butter and the special tux of $50 per annum imposed on

mllilufactuntrn thereof yielded 51l-41G27 9-uring the yeur comparedDuring the fiscal year there were 72 oleomargarine fuctories in With 51551156 coUectcdfrom tIns source ill 1921 a decreaBe of 71operution Nine fl1ctories closed during the year leaving 63 in busishyper cent ness on June 30 H122 The 72 factories produced 6603981 pounds

MIXED FWURof colored and 184346)392 pounds uf uncolored oleomargl1rine comshypared gtith 11600319 pounds of colored and 269481195 pounds of There were 3101720 pounds of mixed flom manufuctured duringuncolored oleomargarine in the fiscal year 1921 a decrease of 431 and the year compared with 3500209 pounds produced in 1921 a deshy

316 per cent respectively crease of 398489 pounds Receipts from Bpeeial and stamp tuxesThe following eompnrative data for the years 1921 and 1922 indicatc on mixed flour amounted to $116745 in 1922 eompllred withthe trend of the induslrv For more detailed stmiddotutistics sec statistical $l2258j in 1921 a decrease of $5840 015 pcr cent tlblos 22 to 25 inclusive

CLAIMS-(~]~rd ~l~mnarggtlin~ I uncoloro1 ollgtomnrgurlll6

lYl l~2 ~ I(I2J

Poundbull 1IloCJJ319 9 ~l-I lraquofJ 1gttI

Pondbull 5041 9~1

~L0~ 71330

POUniJ3 lJU411~5 a)J 734142

POU-niJ3 1~~H5312 11 G70 r035

375220

On August 8 1921 when the organiziltion of the Miscellllneous Division was completed there wero tmnsferred to it 1757 refund claims involving $115259452 138 IIbatement cluLrn involving $107007465 Ilnd 48 uneollectible claims invohcing $73099 In addition to these there wero received during the fiscal year 8086 ~ III i~i3~~~n tiU-pidmiddotlormiddotj~mi~ ~ 1 refund claims involing 5136237254 2528 I1blltement daimsWlndWlllrortI~rT0

Withtlrnwnfree 01 Llli lor UWM Sla~ involving $196704611 find 2179 uncollectible claims involvingI I I$5589979 The receipts from sHImp tax on oleomnrgarine and the special tuxes DurinO the yellr there were disppsed of 7178 refund claims (6159 by III

aUowance llnd 1019 by rejcctwn) involving $I94740G59 1818 Iimposed upon those engilging in the InunnfactUrll and sala of this 1

_ I Deolers The receipts for 1921 I1nd 1922 were as fellows Dec 31shy

I ci~rsl r~t~ITOb=middot1 snun t~b~~ ---------c---------- shy

X Orgt la751

191 1914

191(i 1151 1917 )321 1918 1lJI

) l~il

1000 bullbullbullbullbullbullbull bullbullbull bullbullbullbullbullbull nIlO 11121 bullbullbullbullbull bullbullbullbullbull

19m )2100

iVb ~l ~

~ I 213 ZlCo

2IM z~n 0 l91gt

~1011 I In la17

_Growers of and dealtJls in perique tobaeeo numbered 54 during the

calendar year 1lJ21 This class of tobaeco which is raised principally in St James Parish La is so prepared und cured as to leqUJregIowcrs ADULTlRATED BtTTER and dealer to report their tmllsactions ilS rniLlufilcLurer of tobticco

~Nm~1 ium~ Receipko rromshyti~ 31amp4 71 1437

bull 67 4n9 61 3fXIl)1 ~on Oloomnrgarine la~( at 10 cenls a pound Sl12J19225 SJ9100507 3~ OIoomargurlne 1axed at t oem a pound ro5~Z708 452774473 aIlG2 I bull Manulaclurern ~peltlaI1u ~247flW 40028 Li39 3619 Wholesale doolers special tax _ ~(I9ampH 3474QJ23

Retail ltleaJers special ax 7NJg~7gt30Cll W fgtl

Total 2M645~1 I~nj07l(5

Inereaw(+I ordecrease(_l

-moun Per nt

-$427]O ~

-202B5261 30 V - 1244l99 237 -1035amp321 ~ -11951311 lJ2

amp6 ~

24 mPQRT OF cOrnnSSIOXEn OF IKTEIlNAL nEVENUE

abiltement eluim (1572 by ullOWllnee and 246 by rejection) involvin~

l316014537 14]7 uncollectible eillirns (1390 by IlIlOWIlUee Ilnd 47 by rejeeUon) imolving 52182306 On Tune 30 1922 there were on harru 2665 refund elaims involving S56756047 848 abatement clllimc imolving $287687539 Dud BfJO uncollectible euims involvshying $3481772

The receipts of claims for the IllSt buH of tho yeaI inereuscd 51 per cent over those for the first half due largely to Jiscontinuunce of certain stamp tuxes nnd un inercase in the number of elaims for ab3tement filed to clenI colluctors accounts

ACCOUNTS AND COLLECTIONS UNIT

ORGAXIZATIOX

In conformity with 11 recommendation of middotthe Tax Simplification BOllrd approved by the Secretary of the Ireasury the Aeeounts Unit I1lld the office of the supervisor of colleetors offices wcre abolished effective Muy 23 1022 and the dnties formerly perform~d in those units are now administered in u new unit known us the Accounts and Collections Unit This consolidation -bas resnlted in reduction in personnel eost us weUus inclengtcd efficiency

For purposes uf effective administration the Acconnts und Collee-

It tions Unit ismiddotdi-ided into five divisiOns

DlYISIOK O~ FIELD --LLOWANCES

This division io in ehlllge of the udminielmtion of the grl1lltincr of allowances for -I1U reqniremcnts of colleetion distr~cts

During the flseal yellI a totlll of 5066 forIDs AP-I00 middot(reeommenshydiition of collectors for personnel ehunges) inelnding 2865 new apmiddot pointments were revicwed und acted upon

On June 30 1921 there were in this service 4548 omcc employees and 2235 field deputy colleetors or u tolul of 6783 compilred with 4617 ollice employees und 2854 field deputy collectors or a totul of f

1JJJ on June 30 H1J2 or 11 net increase of 688 Of the G88 uddishy~

tional emrloyees 619 were designated field deputy colleetors The wisdom 0 increasing the number of field deputieg is repoundleded in the inereuse in deliuquent IUld addition til taxes collected DurrnO the fisenl year 1922 ~OO WI1S expended for ~aIT clerictll WJsist I1llce compared with $232000 for the fiscal ear 1921

Prior to Novcmber 1 1021 the only meuns of determining the efficiency of employees iu the vflrious eollectioll districts WtiS through the medlum of reports receied from assistillt supcrvisors On thllt date I1n cfficiency ratin$ sYstem wus imJUumted for the collection senke As a rc-sult ot the adoption of this system the bureau is assisted in octi4 intelligently upollcollectors rerommendations fut promotions tind lI in posseseioll of information whIch may be utili7ed III considering the reduction iu sabry ur dismissal of an employee who is not rendering moximum service ith the establffihment of this system u now scule of eUIranec sohries for employees was Ildoptcd eoverinU the seven clll-Sses of work within iL colLeetion disshyttiet This pIEwn1so provided for the filling of u vacancy by appointshyment at the entrallce sD1uIy established for the purtieular grude the

I REPORT OF COMMISSIONER OF INTERNAL REVENUE 25

diffcrence in Blllury betweiln the retiring employec ond the flew apshypointee revertinO to Ihe 1rensmy IEvery cffort iHlS been mad a to effect economies in the rentul o( offiee space tmd on June 301922 the unnulll rental [Ute btid heen reduced by $1983695

A committee on mechllIlicul office applilllces consisting of repre- sentatimiddotes of this burenn and a rerresentlltive o( tho Bmeau of Effishyciency considered the method 0 preparin assessment lists bills tind other acet)llntin~ records in collectors ollices with 11 jew to adopting an irnprov-etl procedure A billing machine carbon system

I bull was installed which htis alread resultedmiddot in an approximate net saving of S23500 In view 0 the fnet that this economy was effedcd notwithstonding the entirc east of installation is chargeuble dmiuO this period it JS believed thut 11 greater economy (or the follo~ng fisclll year will he eflected

I Due to thc muny ncw nppointments mude throughout the field

eollection service and becauso of the enactment of the revenue act of 1921 it was found desirable to continue the correspondence study

I courses fol the benefit of colleetors employees These cOUles eov-er individual income tax eorporution in como und profits tux sales tliXes ruiseellaneous taxcs bookkeeping elements of accounts~ and clementury law On June 30 1922 11 total of 58 courses haa been prepared nnd were being studied by collectorS employces in comparison middotwith 42 eoulScs liyailable Jrrne 30 1921 and 24 courses available June 30 1920 It is a requirerneJlt of cmplolment in u collection district that the employees enroll for certoin courses On June 30 1922 a tOll of 4988 students were enrolled eOIlJshypured with 2189 on Jnne 30 1921

FIEID pnOCEnURE DIVISIOS

This division hilS chare of the direetion of the collection field i forces thc plduning of delinquent drives tind the organization of dhision subdivision and stl1mp offices

Constont endcuor is being made to afford taxpayers the best possible fucilites in the trallSdction of thcir business with tbe ~t~r~uI Revenue Servlco On June 30 1922 there wcre open 183 diVISIOn headf]uarteIS offices 27 subdivision offices and IS offices at which stamps only werc sold in addition to the 64 collectors offices a total of 292 offices and btaoch offices

Collectors were instructcd to giye spccilllattention to the servrnO of Wtlrrants for distraint tbe verfying of r~tums showing additiono1 tax duo and the conduct of dehnquent dnves A totul of 211635 Warruns for distmint were servcd which invoh-ed the collection of $9902306 compured with 169409 WiLnonts served during the liseul yellr 1921 involving the eollection of 57034335 A tottil of 789384 revenue~producing investigatiolLl werc made by colleetoriJ field forces comptired with 769065 investigations during the previous fiscal year Thc totnl amount collected und reported or assessment bS the rcsult of such investigutions aggrcgtited $56791914 in 1922 cUDlparod WIth S3997G126 for the fiseal yeur 1921 The averuge

number of investigations per deputy increllsed from 301 in 1921 to 332 in 1922 with un incredse in the nvemge amount coltected llnd reported or assessment per deputy rom $15634 in 1921 to $23901

r 26 TIEPORT 01 COIMISSIONElt OF INTERKAL TIEENUE REPORT OF COMMISBIQXEll OF INTERNAL REENUE 27

in 1922 Taking into consideration the aemge SulUlY and traveling rent uod every account hus been referred to the Comptroller GeneralI expenses of a field deputy collector the net llllnuai return to the Government for each deputy so emploed was in excess of $21000

The bureuu at all times maintains a eomplete record of the accomshyplishments of field deputy collectors which information is preplLred from reports received monthly from the 64 collectors of internal revenue

DIsnunsKIEsT DIVISION

This division supervises the odministrutive audit of the disbursinO accounts of all collectors revenue agents in charge and other speciai disbursing llgents of the Internal Revenue Bureau and Service All miscellnneollil bills for trunsportation eqtiipment telephone serviec rental etc paid from internal-revcnne llppropriations by the disshybursing clerk of tho TreasuryDepartnieut areexl1illined in this division before payment is made and ull amounts allowed for the reflJIld of tllxes illegally collected redemption of stamps ubutcment of claim ete are recorded

For the fiscal yellr 1922 the Disbursement Division examined and recorded 1876 monthly aeeounts of collectors of internal revenue internal-reveuue agents in charge and Fedeml prohibition directors together with 179853 supporting vouchers 14126 salary nnd expense vouchers of employees paid by the disbursing clerk of the Trensury Department 1400 bills of special employees informers etc and 10250 bills for miseelllllleous expenses

OFFICE ACCOUNTS AXD PROCEDURE DIVISION

Trus division has charge of tho office procedure and aceounting methods in collectors ofIiees as well us the auditing of ill revenue uceounts of collectors

One of the outstanding accomplishments of this division during the fIscal yeur was the transfer of eolleetion districts from outgoing to incommg collectors FIom April 1 to July 1 1921 13 new collectors were inducted into offlee while during the fiscnl year ended June 30 1922 49 new colleetors were instilled making a total of 62new colleetors iuducted into oJfiee in n period of 15 months

An inventory of claims for abatement credit tUld refund was tuken September 1 1921 und 60362 claims were found to be on hand in collectors offices upon wbich there had hecn DO action Steps were taken to rcmedy this condition and on June 30 1922 there wcre but 15764 claims in collectors offices u rednction of 44598 notwithstundin9 that during this period collectors received 238257 claIms From eptcmber 1 1921 to June 301922282855 claims were actulllly tmnsmitted to the bureuu by collectors

The prompt deposit of collections with liederul reserve banks and other Government depositories hilS received careful at(ention tUld tax collections have been made immccliutely available to meet outstuudshying certificates of indebtedness Vhen necessary the accounting system hilS been modified so us to meet existing conditions Ilnd the fiseul trunsactions of collectors offices are being handled in an cfIieicnt Iwd business-like munner The exnmining and auditing work in the bureau incident to collectors revenue Ilccounts has becn kept cur-

within the reqrrired time Because of the abolishment of the office of the supervisor of eolshy

leetors offices and the creation of the new unit known as the Accounts tUld Collections Unit those field employees formerly designated ai ussistant superisors of collectors offices ure now designated superisors of accounts and collections This mohile force is eoustantly visiting collectors offices and assisting in problemsOf office manUTement and accounting Their services have been utilized particJur1r in exnmining aceounts in order that thcre may be complete rcconClliation betwcen the accounts of the (ollectors and their liability as reflected by tbe bureaus records The need of a force of mobile employees thoroughly familiar with the work and needs of a collection district hl1s hecn satisfactorily demonstrated during the past fiscal year when so many new collectors were inducted into OffIce

STAMP DIVISIOX

The Stamp Division is charged witb the responsibilities incident to the rcceipt and distribution of internal-revenue stamps Approxishymately seven hundred different kinds and denominations comprising upward of 1300000000 stamps is an average current stock supply During the fiscal year a total of 6264697607 sttUnps of an aggregate money yuIuc of $41386400513 were issued for sale to the public through collectors of interlllLI revenue and the Post Office Department

Durin$ the yeur stamps were returned by collectors and the Postshymaster lieneraland credited in their accounts to the value of $50992 15483 These were of various kinds and denominations including partly nsed books from outgoing collectors and stamps mllde obsolete by legislation

COCgtCLUSION

Since the consolidl1tion of the Office of the Supervisor of Collectors Offices and Accounts Unit there has been effected a saving of $48710 in the aunnal salary mte of this nnit It is believed that furtber economy iu the mutter of pcrsonnel may be effected Notwithshystandipg this reduction in personuel and resultant saving in salary cost the work of the unit is practically current

PROHIBITION UNIT

During the fisel11 yerrr ended June 30 1922 a complete reorganizashytIOn of the uctiities of the Prohibition Unit was effecte(l whICh has resulted in hamUing the work of the unit more efEieientlv and expeditiously shy

The office of the head of the executive division has been disconshytin~ed nlso the office of field supervisor and the duties of these pOSItIOns ussUIned by the Assistant Prohibition Commissioner

l~e position of supervisinO Federal prohibition agent has been abohshed~ and permissive and enforcemeut work under the national pohibition uct hus beeu combined in the offices of State prohibition dUeetors The supervising Federul prohibition agents formerly had eha6e of enforcement work leaving the pcnnisslve felltures to be Bupervised by the State prohibition directors lhis change has

~8 IEPORT OF COMlIIISSIONEIt OF INTEItXAL REVENUE

eliminated duplication ofwork and has simplified grehtly the cOJTy1ng into effeet of the provisions of the nutional prohibition oet

Thpoundl law forces of the unit have been combined in the office of the counsel for the Prohibition Unit which office hos two brlUlches the division of interpretetian and the division of litigation

A mobile_force of general prohibition agents workin under the immediate supervision of 18 divisionol ehiefs and directed from Washin~ton through the chief general rrohibition agents has been ~tablisp-ed ~nd hus proved a valuabl~ f~ctor in supprcss~~ violl- tIOns 01 the law These general prohlbltlOD UOents work mocpendshypoundlotly of the State prohibitlOll directors and are ~ssigned to important special cuses

The audit and stlltisticB division hus been reorlJanizoo llnd is knoW11 as the audit division to whieh haB been tranJerred the assessment section the -claims section iLnd the (ompromise section of the fanner legal division

A nurcotic division as an entity -has been established to hundle all phuses of the enforcement of the Hllnison N areotic Act this division being in lieu of the nareotie section of the formel legal division the narcotic returns sectiol) of the former audit and statistics division and the office of the narcotic field supervisor shy

_ T4e divisions compris~ the Prohtbition Unit ure now as foHows Office of the Federal Prohibition CommiilSion(~l

Offiee of the Assistant Prohibition Commissioner Office of counsel ~ -

(I Division middotofin~erpretaLion Division-oflitigatiop J j

_Office of chief general prohibition agents Narcotic division Permit division Indusu-ial alcohol dnd ehemict division Audit division

_Every effort has been made to reduce the number of counterfeit and forged vitbdrawill petmits and physicians prescripti9n blnnks A new withdrawal permit Bnd II Dew physicians prescription blank have been designedand put into usc

A -requirement has been put into elIect thut pennits to purchase coyering interstate shipments of intoxicating liquor mcluding alcohol shall be couiitClSigned by the prohibition director of the State in which the distillery or warebonse from which such shipments are removed is located thus fumishing a director full knowledge of all liquor transactions -ithin his State -

A campllign has been conducted to disoouralle trunsportation of intoxicatmg liquor by automobile trnck_ Re~lations have been issued to the effect thut ull shipments of liquor both interstate and illtrot-ato shall be as far as practicable by railroad express or boat rather than by truck the means of trmspOlt-ution being sJecified onshythe withdrawal permit Tbe regullltions provide thllt slllpmeut by truck shall ordinarily be permitted only where the endor and vendee ure in rewonably close proximity and the fllcilitiei for trunsportlltion by railroad express or boat are inadequate _The vendor or other person authori~ed 10 furnish the liquor 15 reqmred to make delivery only to a ctJTier of 1he churl1cter indicated by the permit

r REPORT OF GOMMISSlONER OF INTEHNAL REVENUEbullbull 29

The Virgin lsIunds have been added to the territory under the jurisdietion of the Federal prohibition director for Porto Rico 1here iB now a Fedcrnl prohibition direetor for eileh State in the Union one for Alilskll one for HllWUll and one for Porto Rico and the Virgin lslnnds_

There has been u reduction of 8170000 in the amount paid for rent of offices and storile space during the fiscal year just ended Ihis has been accomplished through seeming more reusonuhle rates of rental and the moving of seized property from eOITImer~ill wareshyhouses to Governmeut warehouses and throug) the destruction and disposition of seized liquors

The nnruher of employees in the unLt in Wasmngton-increllSed from 503 at the be~~ng of the iiscill year to 596llt the dose of the year In the field aUling that time the force has increased from 1818 to 2881 The totill force of the unit has therefore increased from 2321 to 3477 in the pust iis~al ye~r Tl~e totl)l pay roll of the nni~ Ii I on June 301922 was $0045073 au increase of ~2015943oyer that of June 30 1921 -I

Durinll the year 3332271 pieces of mail pussed through the section of muil ~ontroL -

I I _ J ~

OFFICE OF COlJN~EL OF ~JlOJI1BlTION(OInT r

DivmiddotWn- oj interprctation-This divisio~ad vises tlle lPro~bition Commissioner llnd the Assistant Prohibition Commissioner and the various diisions of the unit in matters referred to it and copducts the library of the unit Written opinions have been rendered on numerous qucStiOllS fonnally referred with request for ruling and informnl opmions have ulso Qeen repdered in conferences at which represcnti)ti-es of the division have becn present The rniscelllrncotul correspondenee of the nnit on matters invoh-ing Wterpretot-ioll of tlle liquor ond nareotie laws and reguIutioJls has also been htilldled in thls divisioQ The majority of the Treasury deeisions mimeographs and circulars issued by the unit have beenJrepured in this division and sneh regulations as have been prepuie in othet divisions have been reviewed here The cOUlpilatIOn of prohibition and internBshyreveuue laws affecting liquor has been revised Several bills rind umendments to bills have beenreparcd at the request of members and committees of Congress un other assistanee has been rendered ~islative committees considerin- varions bills particularly the vnllis-Cumpbell Act the revenue act of 1921 and the tariff hill All elaims and offem in compromise have been reviewed in this

diision Division oj litigatwn-This division handles in conjunction with

tbe profer court officiuls all matters relating to the prosecution of crimma ond civil eases arising undtr the national prohibition act A policy of closer coopcmtion with the various United States attorshyneys throughout the country was cstablish~d during the yearN~erous criminal informations and indictments briefs bills in eqUIty and search warrllnts have been drawn and letters wlitten requesting the institution of proceedings on bonds all with a view ot aidlng United States attorneys and assuring speedy and successful prosecutIOn in the more important cases Attorneys from this divishysion htlVe visited the ofIices of United States Ilttomeys in vllrious

30 REPORT OF COM1gtUSSI010R OF INTERKAL REygNUE

dist-riots and assisted in the preparEdmiddotion and triul of numerous cases inYolving vioilltions of the national prohibition aet upon the request of tbe United States 8ttomeys and with the eonsent and appro1al of thc Department of Justice

On Nongtmbcr 23 1921 tho Willis-Campbell Act was approved supplemonting he national prohibition act This new act prohibits the dispensing of mnIt liqnors on physieiuns prescriptions and proshyhibits fbe further importation and manwneture of distilled spirits except alcohol until the quantities in this country are reduced to an amount which in the opiuion of the Commissioner is insufficient for any but lawful uses Iioportlltions not ll1ready in transit by Novemshyber 23 1921 hayc been prohibited by this act

Snits were instituted oy the followin~ nllmed companies to test the constitutionnlity of the Willis-Camptlell Act

The Falstnff Corporation v Wm H AJlcn Federal prohibition director in the District Court of the United Stntes for the Eastern Distriot of Missouri

Piel Brothers v Ralph A DIlY Federal prohibition director in the District Court of the United States for the Eastern District of New York

Everards Brewing Company v RalpI A DIlY Federal proJUbition director in the District Court of the United Stotcs for the Southern Ditrict of Now YOtk In eoch of the aboye-mentioned cases the contention of the Govshyernment was sustllined and tho constitutionality of the WillisshyCampbell Act upheld Briols on all of these eases upon which tho Unit-ed States attoIlleys based their argument were prepared in this division ) 1he number of nonbeverage CllSes involvino permit violations has materirJJy increased during ilie past year nn criminal proseeutions have been successfully mnmtniDed npniust numerous permit holders This is a result of a more ri~id entorcement ruther thnn increased violntions on the part of penTiit holders

Initial steps haTe been taken to recover on forfeited bonds of pershymittees to the extent of $3500000

Upon theissuoncc of Prohibition Mimeograph 201 dated Angust 9 192] a decided improvement in the brewery situation was brought nbout Since thllt date criminul iDfonnations indietments injnncshytions libels and search wnrrauts iu bcwery cases with nll the mwesshysary supporting affidavits arcprepared in this unit Ilnd filed throngb the Department of Justice This policy has proed invalullble us a weapon in he proper enforcement of the law By means of this active asslstllnce lind cooperation the various United Stat-es attorshyneys are ennbled to mako much progrCS3 in the trials of eases with a resuhino decrease in the number of cnses on their oercrowded wnrt docfets as such procedure eliminates the gathering of evidence and the preparing of the necessary legal papers by them Before thc adoption of the policy above mentwned at least 40 per cent of tbe brewers who were detected violating the law were reported for n second ofrensc In approximately 50 cuses handled under the new policy only 2 compullics hllve violated the law a second timo

While the number of reports in brewery cases have also inereased dutitlg the past yeM this does not indicllto a disregnril of the law

REPORT Olo COiUIIS5JONER OF INTERNAL REVENUF 31

but a more vigorous investigation of the activities of vioIators Thero are ulso severallo~e wine CilSes pending

Thero IUC npproXlllil1tely 500 cereal-beverage manufacturing plants in the United States Ovor 200 of tbese plants have been reported durin~ the past 12 months for violations of law Approximately 125 01 them hllve been plaeed under seizure ApproxLnIatcly 75 of such companies haVe settled tbeircivilliahilities by compromise where the case arose prior to Angust 8 1921 Those arising sub~oquent to said date were settled by a compromise of their civil habilities oiter 8 plell of guilty to the eriminal lOformation filed against them The unit has refused to issue permits to some 48 brewers who hllVe vioshylated the law under permits pr-eviously issned

Approximntely $500000 have been submitted as olfers in comproshymise of civillillbilities in brewery cases and thot lUllount hus been pnid into tho Treasury Some 38 of the largost compnnics huve entored pleus of guilty to the criminal eharges There are now pending In the eourts cuses agairut approximntely 30 brewers

DUIing the_yenr the beverage section which handles nIl COses involving the illicit mnnufaeture sale and uso of intoxicnt~ liquors hIlS devoted much time to working out legul qnestions and questions of policy in the type of coses enumerated presented hy prohibition directors and United Stlltas attorneys throughout the country

In sevcrnl jurisdietions where the question of the disposnl of seized property wus a serious one libels have been prepared and forwnrdcd to the United States attorneys for filing In this mllnnel tho unit hilS sncceeded in disposing of grent qnnntit-ies of contrllbaud liquor Proceeds of tho snIe of liquor fit for medicinal purposes hns ill the majority of the States been more than umple to defray nll storagoC-pcllses

OFFICE OF CIIlEF GE~ERAL PJlOIIlBITIO AGENTS

At tho end of the fisc~l y~ar 299 agents w~re assigned to duty on the force of g~neral prohIbItIOn I~nts Durmg the year 2036 casQS were reported by the generuJ pronibition agents ceoring vjolution3 of eyory nature Tuxes in the amount of 51971644098 were lcportred fOr assessment The cases coYered inVestigation of browshyerlCS distilleries holders of the various kinds of permits us well as violations by the illegal manufacture sale transportation importnshytiOl1 and exportation of intoxieating liquors

During the year a prohibition patrol service was orgllnized conshysisting of six boats oC the submarine chaser type IlSSigned nt nrioull points ulong the Atlantic wast These boats hllve provedvery effective in the suppression of smultJOlinJ

In addition thore were placed on the lfreatLakes five motor patrol bords which are capable of making 33 miles per hour Thesoboats hllTll proed Tery effcctive in npprehEnding liquor smuggled from CIllHlda

XAROOTIC DIVISION

On June 30 1922 516 persons were registered under tho Harrison nnrcotic lllw as amended as importers and mlillwacturers 2467 as wholtlSnIo delllers 42942 as retail deulers 147677 811 practitioners and 74656 us dealers in aud mllliufllcturers of nntaxed nareotic prepllrllshytions the latter nwnber including registrants not requiroo to pay

I 1111

32 REPORT OF COMMISSIONER OF TNTERNAL URYERUE

recial tflX by reason of paying another tax under the act or a to tid o 268258 registllltions (For legistrutions by States see p 128)

At the beginninCT of the year a total of 868662 ounees of imported taxuble narcotic irugs of all kinds wus in customs cnstody and 2(j09876 ounces were imported dnring the year making a total uvuilshyuble qnnntity of 3568538 ounecs Of this 2629269 Ollllces ere v-ithdIaVnl uurin the yeor for domestic consumption and 540287 ounces were with~bawn for export leaving B total of 392163 ounces in customs custody at the cl~se of the yeul Thero was an aggregate of 5016808 ormces of nurcotIc drugs bothm purcfoTIU and as part conshytent of compounds and preparations in the possession of manufacturers on July 1 1921 Imports amounting to 3169556 onnees were withshy

drawn ond added to this quantity dnring the year making a total of 8168364 ounces During tho year manufacturers exported 25575

ounces of this sl)pply or of the drugs derived therefrom tJllongh m(1nushyfactnring and 1419044 onnees of like description were sold by them to domes tie purchasers leaving u total of 2312014 onnces in thc posshysession of mOJmfacturers on Jnne 30 1922 A mathematical balance can not he plOdnced from the foregoing stlltement as on alkaloid or derivative IS not the equivalent in weight of the drug from which it is obtoined tlllongh 0 manufaeturing process (For s~atistics by cla~ses relative to illlports stoek etc see p 120)

During the year ended Jnne 30 1021 a total of 6051 677 ounces of narcotic dmgs of all kinds was imported while during the year ended June30 1922 an aggreOateof 2600876 ouneeswas imported adecrease

of 4251801 ounces (~or statistics of imports hy countries see p130) During the same periods50055 ounees and40l13 onncesrespectively wcre exported shmvi~ig a decrelLSe of 19842 ouncegt (For statistics of exports by eountrles see p 130) The net aggregate quantity of pure dl1Igs of all kinds contamed in prodncts sold by lllanufacturers to domes tie purchasers during the fiseal year 1921 l1Illonnted to 856437 ounces and domes tie sales of this deseription for the fiscal year 1922 involve 1419044 ounces or an inerease of 562607 Qunces (For statistics of domostic pnrehases by States see p 132 and for comparashytive statisbics by classes see p 129) The drugs exportcd iuvolved 587312 taxable ounces of products and those sold to domestic purshy

chasers 6316774 taxahle ounces (Tux is paid hy stamps middotat the rate of 1 cent pel ounce or fraction thereof for the entire contents of each

pockage or bottle A eomponnd or preparation containing a narcotic drug III a qnantity exceeding the stotutory exemption is tuxed the same as the pnre drug)

Manufacturers of exempt (nontaxable) narcotic preparations purshychased 8617 ounces of narcotic drugs involvinrO a total of 19727 taxable ounees (For stotisties of pnrehases 0 taxoble drngs by manufactUlmiddotill8 of exempt prepurations by States see p 134)

Officio1s of the Federal and of Stllte eounty and mnnicipnl govshyernments and institutions who as sueh are exempt from registrashytion oIld Royment of tax nnder the Harrison Narcotic Act pnrshychnsed during the yeo a total of 7569 ounces of Dllrcotic drugs conshytained in stamped pockuges amounti~ to 66931 tllxable ounces (For statisties of exempt officiuls pnrchascs by States see p 135)

During the year 0 total of 71151 onnces of nllrcotic drugs and prepuratlODB cume into the possQlion of the Governmont through

REPORT OF COMMISSIONER OF INTERNAL REVENUE 33

enforcing the internul revennc narcotic laws an increase of 37082 onnces oVer the previous year durin$ which 34069 Ollllces were ac(]nircd (For detuile(l statistics by Classcs see p 137)

At the heginning of the year 1740 violations of bull 10 Harrison Nllcotic Act wcre pending against persons not cntitlcd to registrashytion nndel the law und n toral of 5168 violations against snch persons wus reported during the year At the beginning of the renr 1381 violations of the law were pending agamst registered pcrsons During the yeoI penalties imposed by ection 3176 of the Hevised Statutes as 11mendcd w(le assessed against 40055 regisshytered persons on account of failUle to rcgister and PIlY special tax as required nndel the Bct ond 1483 violations of tho law were rcshyported dnring the year which involved other cbarges of greater sigshynificonce Accordingly 11 iotal of 6908 violations accrucd dnrinO tbe yeaI uguinst unre~istered persons and 42910 violations of aIT kinds agaInst regIsterea persons

Of the nnregistered persons charged with violations of the law 2945 were convicted 199 were acqnitted 17 submitted IlCshyccptahle offers in compromisc of their liability 693 cases were dropped and 3054 cases werc pending tit the close of the year Of the eases l~ccruin~ agnllst regIstered persons colledion of specific penllHy rus made in 40055 ctlse~ 159 persons wpre convicted 33 were acqnitted 498 submittcd lLcceptahle offers in cumshypromise of thcir liability 254 cases were droppcd ond 1920 cases were pendin~ Itt the close of the yellr (For statistics hy States relutiyc to VIolations see p 138)

At the beginning of Lhe year 124 cascs of violations of tho ad of January 17 1H4 regulating the Inflnofl1crure of smokiug opium were pending and 50 cases were rcported doring the year or a totlll of 174 violutions Dnring the year 27 persons were conshyvicted 1 was ucqnitted 32 C3S0S were dropped and 114 violations were pendinO ot the close of the fiscal yeur

A total of 3104 convictions ondcr the internal revenue narcotic laws WI1S had for which thc courts imposed sentences aggregating 2814 years 3 months and 20 days and fines amounting to S20405J A totnl of 515 Cl1ses was compromised the Ilggregateamount collectcd being S55640

t the beginning of the ycur tHl narcotic field force consistcd of 1)7 ngents and inspectors which number was increasod to 176 ngents and inspectors in tJlC service on Jnnc 30 1922

Dllring the YCllr ended Jone 30 1921 1L total of 4014 cases of cflmmal charadeI wem reported whereas during the last fiscul ycnr 6651 snch cuses were reported An incrCllse of 2637 cuses OWl the previollii real is to bc noted indicutrnfT a more effective opera~iqn of the field force I1nd morc efficient m~ans for disclosingYlOlntlOns of the law

Monthly retUlIlS of sl1lCgt1 etc rendered by importers manushy~ncturen lLnd wholesnle denIers afford means not only for con trollshymg the manufuctnre ond sule of narcotics bnt olso for a systemntic scrutinizing of ull pnrchuscs In so fnr as possible with the present foree eyery persoIl the nggreglte of whose purchuses hus appeared excessive hilS becn investiglltcd An abstmct system arranged in connection with tbe nudit of the monthly returns for apprehending

11023-22--3

34 REPORT OJ COMMISSiO~Ir OJlt INTERNAL REVENUE

such purchasers hilS been irultaUcd whieh results in directing the inshySpflctwns and in-esti~tions of lcgistCled persons most cssentilll to thilt flspeet of the entorcement (If the ItlW Greater economy in the operati()n 0pound111e field force in making inSpcf~tions is [llso thereby afforded Although the gre~lt incrcilse in the numher of cuses reshyported is lllrgely dne to increased activity of field officers it is the unfluimous opinion of these officers thllt the quantity of drugs smuggled into the United States during the past yeur was lllgely in excess of the illegnl importation dlllmg tho previous year

The genera) il ttitude of the courts tofild yiolotors of the nlllTlItic hws is refleeted in the fact thut 3104 comictions WCle hud during the year mdcd June 30 1922 whereus only 1583 convictions were obtliined during the fiscal ycnI 1921

The eo11ections under the nurcotic laws for the fisclll ycar cnded June 30 1922 were $126903990 an increase of $9874858 oycr the collcctions for the previous yetlr which were $117029132

PRR1I111 VIYJSIQN

The functions of the pcrmit di1sion are us fo11os The iSSlll1I1Ce of perrhits for nse of iiJtoxicuting liquor undll the natiOIllll prohishybitIOn act ineluding the importution and exportation of the samc (the division does not issue permits to transport liquor or to preshyscribe liquor) the pilssing upon all nonbevemge bonds submitted in snpport of nonbevemge permils under the national prohibition net to ilsccrtllin whether bonds are properly executed tbe rcnewal of all nonbeverag1 permits which ]wn1 becn outstnnding for one year establishing standards for medicinal prepumtions toilet preparushytions nnd extracts

A new seetion was created in this division in Jannary 1922 for thc purpose of checking thc withdrawals as shovtn on Forms 14lo-A witli the amount allowed on the basic permits Any irregularities found ~ sueh checking nrc immediately tuken pp with the proper lluthontIes

Special hearin~s in nnrnerous revocation proceedings in Illinois Ohio and New York ilml investigations of applicants for busic pershymits were condueted hy this diVIsion during the Ycar The numshyb[~r of bonds cxecuted during the year was 60147

The following table shows the numbcr and classes of permits issued dUling the fiseal year

Renewals ew

ro oM n pennJlS wholesale druggists bondoo WerehOU3es free warehouses Iorage A pennJts tomanulacture

mwarehouses middot 1314C permit to tranport (issuoo anol renewed by Stale prohibitian lttiredor) MbullSpecial ttallipltgtrt n permits to Import and use ~EpermitltloimportandsclL

g~~~~~~~~Lridseii H permits to use (IntOXicating liquors for mannfacturing PUrles) H~Iil~~I permits touse and selL _ - 4-1341 K pennJtgtlt to numulllCture vincgar and to produce intexiUng liquor lor conshy

vcrsimJnte same

J ponnJts to prerlgte (iued and renewod by Stato prohibition directors) 1~2m

~ I1- permits to operate dealcoholizJng plants ro 17N peflIDls to procure alcoholic preparations bull Rl~~idi~is ~ fil~Cti-o~t~ f t~~ ur~~ ol~U~i~~~~~t ~~~~ ~~Cll

REPORT OF COMMISSIOXER 01- fNlIR AI PImiddotYEKUE 35

r~rmiUl rr]middotoked bull 159 Rltlnlwal alplicotio1l3 fli~rlrlt)oo ) 001 Nw appllltal-iQn~ Jisapprlved _ 2 OJ8 PltJtmiUl (anc~I(1(I BlIrltJrgtJltlltl~d BUrrendcroo and recallcl l6n Activll pcnltu16 Lstuml in WJfhimtoll D C 8)731Tllal (JUt~talLding penniUl indu[inl theilll i~~u(d by S~t~ VrohiLition

Jjr~t()nI - ]JJ~O1

IXDUSlRIAL JLCOIIOL AKn CIIfMICAL nrnsIOX

This diyisilln comlueLs the ehemiettl wllrk ()f the BUlellU of Internal Rcyenue in Wllshington flnd in the lield twd administers the proshyyisilms lf Title III of Ihe D11tionj1 prohibition tid It lIsa admmlsshyter eerblin features of the generlll intelTlul revenue lttws dtlting to htlnded wllrelllmses tIJrllkeeper-gnuger IIssignmeHts lind other misshyeollaneous items under Regillations Nos 7 nnd 30

Ohwmurd ql(ion-Dliring the last flllr the chcmist stltioned t Dellver Colo wa trnnsferred to San Pmneisco on llCCllunt of llddishyIional work iIt the hlst-nnmed point A lttbomtory has bfen instllllell in the Felt1eml Building ttt Buflulo N Y Ilml sLeps hnye been taken to etllhlish 11l1)()lHtories ut Philndelphifl Pu lJld Boston Mass on ilecount of the 5tel1lt1il inclCflsiug field work in conneetion with the administratilJD of the national prohihition llet Inermlsed l1(tivitv of the field officers or the hurenll IllS reJlectcd itself in the inerepsed numher of samples examined in the luhmtories during the 11scal yeo In the Wilshington laborntory 2)320 s3mpl~s wcre ollolyzed an inerelse Ilf )63l oer the number Ilnlllyzed durmg the preleding yenr in the hrnnel1 ltlbomtories 34387 samples were flnulrzed dllring the fiSClll yellr 1022 on increase of 145)3 oer the number ollnlvzed during J921

There lms bClen tt wnsillemble increase in the attendllJlce of chemshyists at clurt fl tlltal of 104G days hilying heen spent by members of this division in nttendance iIt eourt us expert witnesses and in speeiul field investigutions where ii tcchniclll assistunt was needed

The Washington labOlutorlT hilS worked under ii decided hllndishycap during the lllst six mont 1S on accouut of the alterutiolls being made on the fourth floor of the Treasury Bnilding hut in spitc of this handieilp thc entire chemicnl work is currcnt

Indwlria1 alcohol scclion-The work of this section which adminshyisters Regulations No 61 drayJl uudcr ritle III of the nlltional prohibition iICt has chllngwl -ery litre in ChlllllCter durin tIlC yClar with the exccption of the transfer of the work pertaining to the 90-duX tax-pilid alcohol pelmits to the Pelmit Division

At the elose of the last nscal ~ycHr them wcre 73 indusLrinl ulcohol plunts 78 bonded wllrehouses itnd 74 denaturing plants qnalified to operate for the production storage and dcnilturntion of alcohol respectiYely nnder Title III of the national prohibition act DurinltT the )tur 9 illdnstrial alcohol plants 10 houded wluchouses lind 12 denaturing plilnts w1m estahlished whilc G industrial uleohdl plants 8 bonded warehouses anti 3 denaturing plants were discontinued resu1tina in a compuratively small net mcrcilse oyer the numhe quulifieJ on JunCl 30 1921 For the proQuction of distilled spirits for nonbeverage purposes other than 1l1cohol them were operated during the yOUT 2 grain distilleries 2 mIll distilleries und 33 fruit distilleries

r REPORT OF COMMISSIONER Of INTERKAL REVENUE 3736 IlEPORT OF C()lfiUsIO~En OF ]TJl~KAL JFY-~ liB

UntIe Title III of Lhe nUliOTIlll ImhilJilioll not 3297 permits ()l

withdlilwll (If tux-free lll()owl werCl iS5UPl during the fisclil yeoI ended June 30 1922 complud with 3053 such permits issned during the fiseal Clll clHled JUle 30 1921 Thc~middote wore tIso issned 26 pershymits covcrmg tlx-flec wlthdrfwnls of SPIrits other t]um alcohol hy tho United Stales under section 3464 of the Hevised Statutes

The lJUTIlhcl of honded illuuflduIoIs llsing Sllccidlly denotured ulcohol Ilt the end or l1w fiscul year 1922 WllS 3287 eompurttl with 17Gl such mllnllflH~tUrlmiddotrs at the end of the fiscal yeur 1921 Thl U1creasc of 152G WlS due to the qllolLficatiou of lnllnv permittees heretofore ming pure alcohol DUlLn~ the same period of time 67 permits to use specially den-~twcd aleonol were revoked

A numher uf ehunges hav( occulTed during the yetH -jth resped to distillery houclfgtd warehOlllCS geneml lwnded warehouses nud specill bonded warehouses such as discontinnanecs in whnlc or in purL due to the gradual reduction of lhe ~llllntities of (listilled spirits stored In warehouses of these (~laSSC5 These eh-~nc have resuJted In some reduetion iu the uumlJOI uf gttorekceper-g[lilgers assigned

AUDIT DIVISIOX

The audit division is ehllrged with the recording and tile considshyellihon of field officers reports eunceming violutions of the natjonul prohibition neL the Harrison Narcotic Act and the internal mvcnue laws inYching hoth civil and criminlll linhilities In this division nIl eivillinbililies are determined in connection with cases involving violations tlSSessmrmts flrc made nud flSSeS5mCIl t lists preparell lind ttll prohibition elnims lind compromises He handled In the divishysion are exumined lind audited ullreports and accoull L whiell relatr~

to distilleries general und spelill honded Wllrehuu3es industrinl liid denatured fllcohol plauts dClllers in lind manufacturers usin denatmeq alcohol wineries htCweries delllcollOlizing plnnls liquor dispensed on physicians preseriptions wines for sucrumentd purshyposos liqu()lS used in manufacturing llna compounding ond liquors lCceied by physieims hospitalS etc

At the heinniil~ of the fiscnl letH tlt~le were 517) reports from fidd oIIieers ~llidthlld not beCll extlmined Dming the yelLr 44356 I~ports were received ~4944 were exumine9 s~lOwiu~~ a~sessahle lill~ bl1ltles nnd 11598 sho1ng no i~sessable llublhtles Llurmg the fiSCM yenr 3451 offers in compromise we1C aceepted and 2179 offers rejected

Owims-On July 1 1921 there were 8728 claims pending amountshying to S2041S129S3 During the yenr 21060 cluims were received amountinO to ~4080257G63 Of the total on lUllld md rec(i~ed lhuing th~ ycar 22332 were disposed of in tllC following monner

----~----- ----- shyI Olci ~ Amount

---------------j----I S 71~0l4 IlORelunls baleman( 611gt2 lJ~5ltI317ob

UnoollcilJb _ 14lJraquoI n~l1I1ll-

loloL - 1 nJ2 j 4H141~ltll311 -- -- shy

At the end of the fiscu year there were 74fi() dnim on lmnd amonnting to $2020842460

J)j8tilhaPrit8~During the Iiscul yenr ended June 30 H122 there were produced 7990610151 proof gallons of alcohol tl deClEle of 516267482 proof gnllons omplllell -ith the qllantity prodnce([ durshying the preeeding 11Cll1 yellr

There were withdnnll from wllreholsc on pll-vment of tlIX

16363301S5 proof gallons of alcohol llnd there WNe withdmwn for tllx-free pUTJloses indndinl withdrawllis for denntnmLion for expol[ und for usc of tho United StllteS hospitllls lllhoratories l~olkges and othcr eduationlll institutions 11 tot-Ill of (314776722 procf gulshyIons of llleoh01

There were withdmwn tax puidJ fNm distillery Oeneml find speshycial bonder] warehouses 27243634 tlXlhle gallons ()1 distilled spins (including brllndy) other than aleohol II deereasc of 63527821 1shyIons compnred with the quantity withdlllwn tax paid during tlte prel~eding yeilJ

The actmiddot milking Il-ppropriahons for the Ircusury Department for dle fielll yen ending June 301933 contains f provisiurl giving the Commissi()ner of Internal Revonw) nuthority to eoncontrute into II

smull unmber of wllJellOnses llll distilled spirits at present stl)n~d in distillm) geneml lmd spCcinl handed wnrehonse and provides that disjj]ed spirits may he bottled in bond in any jntenllll-revenfi(~ handed middotarehouse hefore tllX payment flS well as nIter Iax payment Hel-~1l1utions hwe been issued pUrSU1l1tt tl thi~ provision of law which will efIeet a brgc saving in money and render the spirit more seewc from loss hy theft cflSnlllty lelkuge tmd evaporation and will m~lshyteliully Ilgtsist the depart-menlo in preventing withdmwal (n fnlldushylent permits

Effectiv8 July 1 1922 only one sBt of reports lllld fceounts were Tequired for distiller) general and lpecilll bonded wnrehouses illshystead of three sds as henltofore requirmiddotcd This will effect a lnrge saving in tho number of forms to he handled und will eause l COIshyrcspllnding reduct-ion in the number of clerks

[enfJl beverrlges-During the fiscal yellr ended Juno 3D )912 there were 550 denlelholizin~ phmts in operlltion eomrilred with 454 sneh plants in opcmtion during the preceding vear fbtfe were 1913781781 gfll10ns of ccrelll be-ernges produced during the pasl yem a decrene of 89044049 gallons Ullder the qUllntitr prodlllpd duriug the preceding yenr

Deuulured alcohoL--During t-he fiscn1 year 1922 there were withshydrllvn froIU hond free of tax f9r denaturation 59549911)6 proof galshylous of alcohol 1nd rUIn aglllllst 388121~87 proof gtlllons wlthshydm wn for tills plllpoe during tlu~ previous yenr

l~here were33H5 74791 winepullons of denlltllled ilcohol prodneed durma tho pust fisenl yenr of whlch 11319352160 wme O[lHon were compfolcly denalUlCd fmd 17152224-n wi~Le gdlon wZre speeilLIly deuatwmiddoted compared v1th 2238882492 wille gllHnns (If denatured ulcobol Rroducpd dnring the previous fiscal year of which 1239~ 59502 lne gfllons were completely dentlhrred and 899022990 wino gollons werCl speomlly dClllttmiddotured

Wines (l7Id cordials-Revenue from tnxes un wines sud cordiuls dUling the fiseal year 1)22 amounted to $130624972 compared yith

38 nEPORT OF COfMISSIONER OF INTllRNAL REVENUE

5200177987 in 1921 $401759682 in 1920 $1052160914 in 1919 8912436856 in HU8 Ilnd $516407503 in 1917

The total production of wine amounted to 582791790 Iullons dmshying the fiscal year ended June 30 1922 Of this quantity of -w-1ne 279197150 uullou8 having not over 14 per cent alcoholic content were fortifietmiddotwitb bmndy lmd 319451681 gullons of sweet winos were prodnced therefrom of which 5l3718 gallons had not over 14 per cent 31273ll575 had over 14 bnt not over 21 per cent llnd 611)9388 gllllons over 21 but not over 34 per (ent alcoholic content

ThequlLntiLy of vines removed on paVllwnt of tax for medicinal and sllcranicntal purposes dnrinu the fiscal rear amounted to 301436-488 gallons of which 1170IG4~13 gallons bud not over 14 p~r cent and 184420075 gulIoM had over 14 but not over 21 per cent alcoholic contpnt

On June 301922 there were 2706953990 gallons of wine on hand a( bonded wineries und torerooIUS of which 1910592630 gBHom hlld not over 14 per cent 7B41HH60 gullons had over 14 bnt not over 21 rer cent llnd 22249 lUUUIIS had over 21 but not over 24 per cent alcoholic content cOlllp~led with 27G04SBS76 gnllons on hnnd June 30 1921 of which 027891260 gallons had not over 14 per cent 707596680 gnllons had oyer 14 but not over 21 pCI Cfllt and 25001936 gallons had uver 21 but not over 24 per centmiddot ulcoholic content

SOLICITOR OF INTERNAL REVENUE

The work uf the solicitors office cmbraees the Whllf field of Fedshyeral taxation and lllll-y be snmmarized as cases in uit (eriInmal and civil) income llnd profits tax cases from the Income Tax Uuitj memonmcb from the Committee on AppeaLgt and Reviewj estate capital-stock and child-Iuhor tllX questmlls documentary public utilitips insurllllee BiLles occupatioIH11 bevcrage luxury touuecu oleomllrgarine und speeial tuxes the more important prollibition qucltions distilled spirits and nurcotics accounts supplics equipshyment leases etc matkIf rckrred by the cOimnissionerj nnd the considemtion preparation and redsion of Treasnry Decisious uud of regulations miJneogmpllgtl WId other formal compilations

CONFfHEXC-= COAlMIITEE

Tbe conference committee composed of the assistult solicitors has continued to function with marked succes Six huudred and eightyshynine Cll~e of consiltliruhlo iJnportaIlco werc di~posed of by this comshymittee during the fisc III year endcd June 30 1922 In 1ddition omI hearings wurp grllntfd in G4 instances wherein toxpllyeB and their attorneys lppeDrcd in person before the eommiftee to tllglle the merits of their rpsppetin coes

l~TERPRlCTATIVf nnr IS10X I

lhcwork of lnterpretotive Division I may be sepamted into fhree gcnellu classes The first emhruces titf preporation llnd revision of regulntions and TlmiddotCtlsnrr DeciioJls relating to income excess-profitgt and cstule taxc- the eeond conJprises the preparation of law opin-

IOns solicitors opmlOns and informal memOnllldll and a revicw of such recollllllendutions and memornnda of the Committee on Apmiddot pcals und Review as are submitted to the solicitor and of letters prepared by tw In~ome Tux Uqit and Estate Tax D~vision in which IflformatlOn IS furmshed faxpayelS wlth respect to Income exee~sshyprofits and estDte tliX returns- the third relate to suggestions find technical assi$tance in the dmHin of contemplated revenue legiolflshytion The eeldy Bulletin l)f r nternul Revenue Rnlings is subshymitted to this divislOn for review onrlapproval

During the past year the divisioll llssist~d in revising the internul revenue laws and in the tnclmical drofting of the revcnue net of 1921 It also offered suggestions and rendered assistl~me in thtl teehnical drafting of the pNvisions of the China trade net tIn with referen~ to income faxation and the provisions of tlle Plllposcd merchant marine auf 19~2 deilling with taxlltion

The lUOf ex tRmive work undeItllken during the yelu in connection with the 1lubtiollS -s the prepilmLion of Regullltions 62 under the income and cxcess-plol-its tllX provisions of the revenue act of 1921 and of Regulations (3 Tnder the estate-tux provisions of the aet DU1 to the many cbonges that were mltie in the income excessshyprofits find estate tax provisions of existing low by the reyenue Jef of t121 tle prepfilation of reuulations nnder the new aet involved exlwnltive work vith referen~e to the interpretlltion of the mll-ny ncw sections

Extensivc rescfilchcs hllve been mllde with reference to the folshyIOWnll The proper treatment from the stondpoint both of the emshyployc~ and thc corporation of stoek of the corporation given to cmshyployeM as a bonus the upplication of the decision in the cllSe of Eisner v Mpoundl00mher to vllrious problems arising in 00lltHletion with -Jtock dividends the interpretatIOn of the provision of the revenue lICt reqniring consolidn ted retumo in the cme of 11Jriliflted corporashyLious and thp deterll1ination of the elements necessary to constItute affiliation thc detennillution of consolidabed inwted capital of flffilinted eOlpomtion the consideration of the tllXuhility of the inshycome of a revocohle trust the differentilltion hetween trusts and assoeiatioJ)s in yin of the case of Crocker v Mfllley (249 U S 223) the r(ulizution of taxl~hle income wIlen stod or secWities UTI exshychnnged for other stock or ecuritic in 00nncction with the reorganishyzation eonsolida~ion or Jlereuroclof 1 00rpCllltion t11e tllCubilit~( of trustee lind r~cUlveffi m dissolutJOn the effcct upou Invested capltlll of LILli reorgmnzation consolidation or merger of a corporation before 01 aSter Murch 3 1917 the revision of reguilltions under section 23 of the lllerchnnt mMine act 1920 und the determination of the incishydellcl of State m~heritance sncelSSiOll and IcgllcY ta~~ for the pUIshy

pos~ of oertaInlllg hy whom such taxes are J~du0tlhle undcr tho deCISion of 111e Snpreme Conrt in the Cllse of U S v Voodwunl (256 U S (32)

INTElllltETATIVl DIYISION II

Interpretative Division II possns on qnestions of all interpretl1tive nature )lmiddotising nnder the intlrnal reTcnue hlWS othur thlUl tbe laws relating to income ond estllte tuxes and on MmillistrEltimiddote matt~rs of a legal nature otlltlr Hum litigation distrilints lmd punalties fbis diVIsion also pl~sses OIl all compromiso cases llIld reviews clilims

40 REPORT OF UOIHISSIONER OF INTEllXL J11HXllE

for ahatement refund and credit and certificttes of OChlSSessment iu certain cases In the case of income tflXCS only certificates of ocrussessment uncI ebiIllB involving more Hum 850000 arc 18Yiewcd unless the opinion of the solicitor hus been requested upon 11 cCltifiellLn or tl claim involving a less amount the limit upon such mattcrs having been increased from $)000 to $50000 during the Tear In the clIse of tuxes other than incolUll taxes nll claims iInoIving amounts in excess of $)00 are 18Yiewed

Thll work of tbe division steadily incrmlsed during the ycar Despite the fact 1middothat the limit in the case of income-tllx claims wus misld from $5000 to $50000 the work of reviewing the certificates of ovomssessment and claims becllme greater A smaller number of cbillls was received under the new procedure but those thllt wele reeeived involved 8uch IJlrge umounts Ilnd were of sueh complexity tImt u grlater alllount of time I1S n~guired for thcir review thau wa~s lntjuired fllr tle renew of those cases which were reccivcd- prior to the estllblishmlmt of the new daims proeedure

Dl1lmg the year the division assisted in the pmparation ltlnd reshyvisiou of Regu1ations 8 40 41 47 48 52555750 nnd G4

(JlL llI1810

Tho Civil Division in cooperation ith the DepJlltment of Justice and United States attornlYs oflkes handles all civil inteImL-tCYellUl) cl~ns pmllling in the various Federal CI)urts The CIlSOS includc the prosecution of suits by the United States to recover unpllid taxes where the period for ussessment has expired and thll defense oI suits brought by taxpuyers against collectors of intcrnal lenHlue or the United States to recover taxes pllid undel protesL and duress ViLile the United States attorneys are charged iLh tIJC responsibility for thcse Cflses the uttorneys of the Civil Division prepnle tl1e euses fOI trIul both as to the facts and the law They nssemble the nccessary evidence und fOIward it to the UniLed StaLes a[orneys procure Lhe Ilttfmdallce of witnesses prepare and forwllrd to the United States uttorIley a brief upon the law of the CuBC and an attll1J1ey of the divishysion is present at the actunl triul to render any ncctssllry assistanee In mllny instances Lhe Lrial of the case is at the sU07gption of Lhc United Stu(es attoruey hlilldled by Lhe attorney of Lhe solicitors office In addition Lo these cases the Civil Division handlls all claims for unpaid taxes where the Laxplyer is in bllnkrupky ill rllcivership proceedings hllve beou instituted

On July 1 1921 thcre were pending in the Fmltnu el)nrts 915 eivil interual~revenue cuses (including banluuptey and receiverships) During the fiscal year oypr 2000 now cnses Hnl reeeivod llllll 841 pcnding c~lses w(lre closed Therefore during th~ tiSCt year the work of the dIVISIOn more than doubled and on June W 19n there was a tota of 2400 pending cases as follows Civil crIses 1014 bankshyruptcy 1249 receiYerships 137

Tho ciil cases numbering] 014 were djided as follows Suits to bo instituted by the United States for Lho recovery of unpaid taxes thc period for ussessmenL having llxpired 67i eoses pending iu the disLrieL courts 531 CIEms pending in the ClTeUlt courLs of appeal 35 ca~es pendillg in the COlrL of Chdms 215 ases pCIltling in Ihe Supreme Court 7 cllses pending in court in which II seLtlemenL may

REPORT OF OOMMISSIOJEll 01lt INTERNAL JEVEKUE 41

be eITected 99 cases iu which judgment hu been enLereu pending filing of judgmenL claim for refund 29 CuSfJS in which judgment hus bcen entered judgment claim forwarded to the claims section for ullowunee and puyment 27 miscellaneous Cllses 4

Durin 07 the y(JLr civil intelTIul-rovenue Clses decided by the courts were H follows COUlt of Cluims I disLnet courLs Gl CIrcuit courts of appedl 27 Supreme Court 16 totoll05 Of these the following wen~ deeided for the GO-llrnmont District courts 41 circuit courts of appeal 15 Supreme Court 9 toLal 65 Iwd the followinll were lost District eourts 20 clreuit courts of LppCtll 12 Court of Cluim~ 1 Supreme Court 7 tot111 40

The import-nut cenLfls of litiation in Lhe order of number of cases pending and alllounts iD~ed ure New York Philudelphin Boston Chicago Pittsburgh Snn Franciseo CleveltUld and Bultishymore The SLutes ith the larger number of bunkruptcy and reeei~er8hip proecedings llTe in the order nlmed New York Illinois Pennsylvania MnilsndmseUs Texns New Jersey Michietan Alabama Tenne~see Missouri Viseonsin Virginin Indiunlt and Oregon

Amon the importmt decisions of the Supreme Court of the UniLed Stutcs v~cre Lhose lllldillg that the distributiou modo by the Ohio Oil Co and the Prairie Oil amp Gas Co in the Y8fll 1915 wus taxable as ineoffie L( the stockholders that the re~()raniz[ltion and disshytrihutjon during the year 1915 made by the E I dU Pont de Nemours Powder Co in sLock of the E I du Pont de Nemours amp Co was taltl1b1e as income to the stockholders that under the etlto-Lux prwisions of the rcvenue aet of 191G bonds issUl~d hy1 political gtubdiYision of u Stute mllY be inclu(led in the gross estntc l)f 1 deshycedent wiLhout violating the Fedeml ConstiLutlon that the speeiul tax on bankers imposed by the net of June 13 1898 ineludes the eapital surplus und undividcd profits used in the banking husiuess and where a trust company is enguged in severa businesses Lbe burdcn of proof is upon it to show a segrcgnLion und sepllrntion of nssets noL uscd in Lhe bllnking business in order to Il-vOld tilxnLion upon iLs entire assets thftt a suiL aguinsL a collector tll recover taxes alleged to ha e heeu erroneously assesscd lmd eollected must be broughL against the collector to whom the tux was puid nnd not his successor in office at the time suit wus blOughL thut the estnte tax [iHe II of the revenue acL of 191G is prospectiyc lind not TeLrol1etive in operation und 1 transfcr in contemplntion of death made prior to the passagc of the act cun not be included in Lhe gross estllte of n decedent nor can a trust crented prior to Lhe pussultle of tIle nct he ineluded as fl gift to Lake effeet in possession or enj~)]llant ut or ufter the death of the crenLor dULL ft trust estate is noL tnxlLble as lll cntity and income held imd uecumubted hy a trustee for the ~PllPfit of unborn 01 UllfLscertained heneficiaries is not subject 10 the lIlcume tax impofSed by the ueL of 1913 nlthoneth such income is expressly snbject to tux under bLcr ineorne-tflX a~ts that the childshylabor kLX imposcd by the reenne act of 1918 is ullconstitutional thaL injunction will lic Ilgninst the enfortement of the eolleeLion of the Lrading in fntnre tax which was ulso declared uneonstiLutionul thuL Lhe acquisition of a righL to snbscribe for sLoek is not income hUL the sale or n right to suhscribe to ttddiLilnll( stock ill un Ildnmce over IlIld Ahove t10 eosL is lILu1ble income us in the cuse ofLhe sales of a cllpitnl lSeL lit II gun

bull REPORT OF COM1USSIONEU 01 IN1ERNAL TIEVENUE42

AmaUD the imp0ltrrllt decisions of the circuit comts of Ilppeal are the follming That the munition manufacturers tux is imposed upon the husiness of IDllllufllcturing aud is measured by the profits received from the salo or disposItion of munitions or parts of munitions imd covers the profits received from work aud Illbor performed under Il subletting contrrrct upon nncompleted parts of shells which parts were subsequently completed and assemhled that injunction will not lio against a calledor to lestruin the collecshytion of un estlte tax within the ISO-duy period after the duo dute wheIe the comm~ssionel has not extended the time for payment ~s provIded m secblOll 40D of the rcvenue ad of 1918 that certam busincss orglmizations commonly lmown ~ Massachusetts trusts are subject to capital-stock taC as tssociatious nnder tho proshyvisions of the revenuc acts of 1916 and 1918 that lL mutuuJ insurance ussocittion is tltxllble as an insurancc company and not entitled to exemption under pardgraph (d) of section 504 of the revenue act of 1917 sincc the plnintiff wus not a fraternal heneficiary soeiety was not organized or operated exclusivoly for religions charitable scientific or educational pUlposes und was not a like orglmishyzation of a purely local chafllctcr the income of whieh consists solely of assessments dues and fees collected from membors for the sole purpose of meeting cxpenses that sweet chocolate is tlxable as candy nnder the provisions of Title IX section 900 of the revenue ad of 1918 that the Stute soldiers honns tax imposed hy the Luws of Wisconsiu 1919 accrned and was deshyductihlo for Fedeml income-tax purposes in the year W19 and did not aCCI1Ie in the yeur 1918 ulthough 1918 income was tho basis for computing the ilmount of thc tax payable that expenses incuned in the caTe feeding breeding and malketing of blooded horscs and tmnsportation charges to various mcing centers were deducshytiblc business expensos under the provisions of thc income ta~ ltd of 1913 that a lilwyer who acted III one iustnnce as an execulor is not snbject to the excess-profits tux imposed hy the recnue act of 1917 upon commissions received as such a-xecutor since a single isolated activity of the ehuracter of an executorship does not eoushystitnte a trude busioess profession or vocation within Lhe meauin~ of thc act that a dividcnd declured prior to Mttrch 1 1913 hut pfli(L thereafter is oot tilxable income of Lhe stockholder under the proshyvisions of the income tllX of 1913

Among thc important cases decided bv the district courts are thc following The proper rule for determinlns- the profit on the sale of stock which includes in paTt stock receive(t as a stock dividend that undcr Titlc XII section 1205 subdivision (c) of thc rcveIlIW act of 1917 taxes on hands of a corpora tion can taining coven ants agreeing to pay to hondholders interest atmiddot a prescribed rnte vithout dcductiou of taxes eonstitnte income to tbe individuill to the extent of the taxes paid hy the corporfltioll that t1 tobacco wlrehouseman to whose pluce of husiness tob1ceo plllIlters brmg Lheu prodnet to be sold at auction 11Ild tobacco huyers attcnd to bid for tobn(eo is a hroker within the meaning of seetion 1001 of the levenue act of 1()18 that n New York eorporation doing busiuess in nnd deriving its incoIlle from Porto Rico is subject to the income ttm] exccss-profits taxcs imposed by the revenue ucts of 1917 und 1918 that It finding of fact by II forIller Commissioner of Internal Ucvenue in asses~ing income

REPORT OF COMMISSIONER OF TKTEnNAL REVENUE 43

tux is final hut not conclusive where a different qnestion is involved that section 250 (d) of the revenne Itct of 1918 proyidinO that lIO suit or proceeding for the eollection of nny income tax shaUbo hegun nfter the expiratIOn of five years from the date when the return was due 01 was mude has no application in un action to reeover back il

tx paid under protest thut 1 hnilding and loan assoeiation organshyized under the laws of Ohio is not exempt from taxution underthe proyisions of section 231 (4) of the reveIlue act of 1918 where it makes loans to nonmembers borrows from nonmentbers reeeiYes dwsits to be withdlaTI on demand or in time and lacks the essenshytin chamcteristie of mutuulity since under these conditions it i not a true huilding und loan association but performs the fuuotions of an ordinal) slvmgs bunk thllt the principle of constrnin~ taxing acts in favor of the taxpl)er and against the Goyernment aoes not apply wherc exemption from tilxntion is claimed and t health llnd accident insurance company doing business throughout a Stlte is not a like organimtion of a pmely loetl chameter within the meaning of plrnTaph 10 of section 11 of the reyenne Itet of 1916 find parashygraph 10 of section 231 of the eyenue act of 1918 thnt under the excess-profits tax a corpomtion which traded suhstantially on its own a(count aIld required capitul in tho conduct of its business is not cntitled to assessment nnder the provisions of scction 209 of the revenue act of 1917 which applied to hnsinesses hwnn~ no investtd cnpitnl or not more than l1 nominlll eapittl although the corporashytion did a large business by hnying und selling on commission Uwt a corporation organized to purchtise land construct a hotel and to opemte manuge lease mortgage or sell the same which bought bud built il hotoI und lcal3ed It to an opemting corporation received rents added five stories to the hOld neflotiatcd loans to PllY for the improvemen t was carrying on 01 doing busintss within themeaniuO of scction 38 of the corporation exeise tax of 1909 that the Federal estnte tax is constitntionul and where a widow C1lects to tteCeflt a proshyvision mde in lieu of dowel propcrty lassing nnder such proshyision should he included in the Oros estate of the decedent that under the Fedclal estute tax acL tYle Nllw York transfer tax can not he tlklln as ti (Iednction from tho gross esta[e in determininO the net estate s1hject to tax that a YOhmtflr) payment of interIlllf-retnue taxes wIthont protest proclnde~ 11 smt for rec~wery seetHm252 of tbe lInnue let ot 1918 not clulIlgmg or IIlO(tIJymg the estabhshed prlIlshyclple that the eapitflJ-stoek tax is uot a property tfLX but un exeise lax imposC1ll upon the privileOe of doing bUSllics in eorporate form as 11 going cO~Ie~rn and the Yfljno of this privilege includes flllIlChises good nIl eostlllg contracts aud established bnsiness as well tiS the val~le o~ Itll tUl~i~)le propeIty l~s de~ts thns in estimating th Ytlue of capttll stock eleplCpts of mtunglble Yulue should he consIdered tlWL 11 decedenL who IS hable for an meome tax to the daLe of deuth aud Ius estate whlCh pays an income tax npou incomc receied by the estate llnd also an eslate tux are two separllto entities aod diffcr-shyont tttXpUyCffi although nil three taxe [Ire pnil by the executor out of the estnte therefore the estate tax plid could not he deducted from tho plOSS iucome of the decedent for the period prior to dCIlth that a bolt which curries the ammunition used in connection with ~ mnchine gun j tllsable as a part 01 llplendj](Te under the munition Ilulnufucturell tax imposed by Title I I of the revenue ICt

44 mPOIlT OF COlIMTSSTQXER OF INlERNAL TIEVRJ1JE

of Hl1G that where Il dealer purchases Il truck elwssis pnying the excue tax of 3 pel cent thereon and secures the manufncture of a bodV by unother coneerll paying a tax of 5 per cent thereon liS IL

Plut of an automobile the two eomponent parts being assembled and Ewld bV the dealer as A whole he IS not a dealer but a proshyduceL OL illllllnfucturer within the meaning of section 900 of the revenue act of H118 and must pay an excise tax upon the sules price of the completed automobile but may takc a eredlt for the tnx pllid on the chassis and the body before the two were assembled that under section 34M of the Revist(l Statutes th(middot ellim of the United States uguinst 1m insolwnt (l)rporation for nnpairt taxes ll1kes priolity over claims for taxes dne) Slutc enunty 01 mnniliplllity

PESA L DIY1 SI01i

To the Penal Diyision falls the responsihility of rceommllmLnu the assessment of fraud penfllties nnd erirninllf proecutions nndcf the tl1 laws In additil)]) tJ-is divis~on bos bcen culled npon to rcVIew and make recomrnelHbtlOns In pflldon and parole cases arising from liquor nflrcotic lmd internal-revenue statutes generall)

During the past fiscal yenr nIter remiddotiew hy thi office there were many prosecutions of individnals flnd eorpoLiltions charcred with the middotiolation of tax bws nnd this division ilssistcd Unit~d Stutes uttorneys in many eonvietil)])s of offenders under these stututes

It is the rllletiee to hae speciul Ilttornemiddots wb(l 1l1(~ IlSsiltrned to the Penal Dnrision go into the field and invcstigute importll~t ellses pending in the solicitors oJlice and whell pro~eeution is contemshyplated the~e attorneys act fiS specilll Illh-iselS to the propel olliciaLs charged with the duty of reprcsenting the GOemment in eourt Thus frequent convictions hiLYC heen secured against persons who have fraudulently attemptcd t(l evade their tnx liabilitlCs Special attorneys were stntiontd in New York nnd Chieugo durinr the yeur

A lurge IllllOunt of work in the office grows out of Ute prcpurotion of opinions requestert bl the Commissioner of Internal Hcvenue us to het-helmiddot PI not pen a ties Sl1011ld be asserted agninsL persons und cOlporntions who have intentionally failed regolnrly to llceount to the Government for the proper tax due and to ray the tllX when the aDlount has been determined within the time prescribed hy IIlW

There were pending July 1 1922 383 enses involvinO alleged fmud iu connection with the internal reYenue laws of this number crimlUul prltJceedings have been institutert in 255 Two hundred and scventy-three Cflses of this naturp were disposed of dnring the year in 126 of which erimiual action had been hrough In addishytion to the cases referred to nnIIlerous requests for opmlOns 1S to the illtlpretutillil of plnul sections of the lnw hnye been received 11Ild answcred and adliee hus heen given eovering tlle eollection of the tax bi dlstnLint and otherwlsc

10 attorneys of this division represent the eommissionel on the dcpultment e0Iflmi~tce on enrollment ~nd (1isbarmen~ pproxishymutely -300 npplieuhons middotwcre filed With the eommltke durmg lite [CHI year of which number 2S50 wcrc llgtligned to the eomshymlssionr representatiYes for eXIIIllillation nnd recommendation

nEforr OF COMlnSSlO~EIl OF TNTERKAL REVEKUR 45

Field invetigatioll3 were madc of the eligihility of these applicants upon whkh the recollillwndntions to the SecreJnry were based

3 fl result o these immiddotestigiltions more than 100 special cases ilf(l3e invoking reports on the cligihility of the appliclLnts adyerso t(l their enrollment Of this numhlr llpproximlltely 81 applications were disapproYnd hy ~he Seerfltflry and 1 flTspension resulted Two disllllrmeHS were had rtming the year

Early in 1922 a subcomlmUee composed of thrce 15 1ppointed l)y tlle clillirman to draft and submit (I reyision of DepnrtJncnt Cllelliar 230 which contains the IIlWS lmd l~gl1hltions governing the practice of agents and attornejs before the depnrtmrnf The prineipal additions to the pllletice regulntiongt llrc those prohihiting n eorplllation or its offwers or emplonlos from rcp~cscntlllg e~aimant5 l)efore the Tnasnry Department those PlOlllhlLmg ldvcrtl1Jl~ for and the solieit1tion of eltlims or other husiness herore the cllplutshyment and several proyisions fixing II genernlly higher sfilndard of ethics in the practice of ngents flnd attorneys thcm WllS theretofore required A prodRion was finally inserted hy thc Secretorys oHice assertincr that the department looks with disfor IIJgtlJll contingent fecs flTla regulnting this practice for the protection of tux payers and other claimants

Under the act of Congress to parole United States prisoner llnd for other pUIposes approell June 25 1910 such prioncrs become elilyihle for rcleaoc on parole when theT shull kle served Oftlt-tllLrd oftgtthe terms of imprisonment to which they were senttgtnced hy the court One hnndred lind fourteen parole cuses lirising under the internal revenue and national prohibition litwgt were pendilw July 1 HlZl and 1107 cases were receied dnrillg the iiscul jear~ The cases disposed of during the year numbered 1)23 leaying 20S cases pendinO July 1 19Z2 In 33 cases this office recommended that the pri~oners lle given the benefit of pnnlle in 1088 cases the recomshymendl1tion Icre ad~orse in 10~ el1C no reeommendations were ublllitted 11y this hnrenn for the reason that the cases in question wcre lInt made hy its field l)OieeJs

On Jlll~ 1 1921 15 pardon cases nrising under the interlHtl reeshyllnc flnd plllhihition 11 wore Jlendin~ and 158 sueh Cllses were received 11Iling thc fisel1l ycal One nundred and sCenty-three eses middotweI( displisfd of dWiug the year Hud there were no efLCS pending lnly 1 1922 In 4~ claquoses 1he bUI(JlaquoU expressed fnTorahle pinion lIpon the 81teusi(ln of Executive elemelley to the applishyennts in 111 sneh ellse the rleomm(~ldation Wus middotadverse andmiddot in ~O gtlIeh coses])o cxprl)iiion of opini(JIl was submittell to the attorney In ehH~e tf pflImiddot(ons for the rca son ~hat inestigations disclosed thot such efi~es did not originate laquond middotwere vot adopted hy ofJieers of the bnretlU in the field s~rviee

Claim ()L rCIald for infQlIllation relative to violations of the internal re~elllle taws submi~ted under the provisions of Circnlar 09 leis~d were prccnted 11lld disposed of during the yenr as follows PendLllg July 1 1)11 10 presented during the year 7 disposed of (luring the Y~lrmiddot 7 pending Tuly 1 1~22 10 A majority of the pending elaim lre indefinite and irHomplcte und final netion thereon IS fiwuiting receIpt of further evidfnce

47 46 REPORT OF COMMISSIONER OF JNTERNAL REVENUE

10 claims were allowed during the fiseal yoar wherein the informshyants received the sums of $12000 and $18000 respectively lind the Government recoclcd largely as the result of the information given by said informants the S11m of SI600OOO

AIUlI)ISTItATIYE llIYISIOX

The Administrati-e Division is ehdrged with the supervision of the libmr thq lilljIs and files the suppli(~s find equipment personnel and editorial matters orising in and llffecting the work of the office The support and cooperaLion rendered by this di-ision have proved of benefit to attorneys assigned to the other divisions and hUY(J

llfforded them gledt assistance in the dispatch of matters handlcd by Lhcm

A compibtion of dccisions of tho courts iu intemal-reYeflllc eases during thc ~selll year cndcd June 30 HJ22 is printed on pages_1D2 to 219 of tIus report

Summllry ofl00rk ln tlil~ oJice of Ihe 8011gtitor of Inhrnal RClJtnue yeor tnd~d June ~O IJ

Fit ISooonil Third Fourth quarler qualm qll3rter quarter ~

LeUe prepaedLetors approved OpIOlOllS prepared _

1731 1706

25U 1419

Opinions approved (A n n and A n MJ Trcasilry ~diions prclmred _ Treasury decisions approved 2

Memorandlls prpae~_ ~ 1215 2532 2528 il-4 Telc~rnms (prepared and approvoo) Mimeographs __ _ __ _ __ ~liseejjelloous (forms rerulalions etr)

bull Wgt U

j) - shy --- shy

middotnt 4537 5448 5612 70i9 2J666

Claims for abatementand trjund

On hand Rood-ed Di~pos1 Onhelld Kinds 01 exes involved of during Jme 30Julv I during

19~L year ml=----------11 -- shy

t315 2H Legacy _ 1mome nnd exes proM ~ ~09~

00 ProhIloilion ITOOB I i)gtJ iii153 n oni~f~t~l~~~~- _ 1021 I 020 bull ~JjO242 ~~~1niijjus 357 J(H

~Exebe_ l~ I~~ Transpor~n(ion _ l-l2 ~l3SIlIllp_ __ Toboeco bull

~Jj ~~Es~~- _ n uChild labor H uMiCllan~OIl- bull bull bullbull bullbull bull bullbullbull bull bullbullbull _---middot--1-shy1 2531 J6g~1 I 2Cli3g amp-15Tntl

Prior 10 1 ug ~() lYl 1ll claims 0-01dn 100 and roor~ We SI( to nus office rc evicw Oll thaI dele lhe sjandmlt On incame-1ax elaim~ was nled to IltiOCO Ilwlagnin on Jau 17 1(122 H wllS mclt to S50OCO

REPORT OF COMMISSIONER OF INTERNAL HEYEKUE

CompTOIlwes

On hand July 1 1121 Not acted npon_ Rl)jlJded HecehlJd during year

1~ ~UlT

Tolal to be acconnted for 149

Accevted Corporation income 1ax IndividUll income tax ~JiBcellancons incoffiO 1ax

51 11 13

TotalacclJpied Othenvwe disposed of _

87 On haml Junc ~O 192~ lllder consideration

Income lax _ _ _ 40 Salestax __ __ _ 10 Capital-~tock lax 8 Estate tax 4

Total a(coUJlccl fUT bullbullbullbullbullbull Hll

Amollnts accepted Corporation income la) $107005G76 Individual imomlJ tax 111 SU OJ J-fiscellaneon 32 8lG 00

fOlal 2 115 285 77

KUT IN jUIT

Kind or eomlrolllie 01

n ied Iing year

Total to bell~

counled for

-- shy1amp1425

2575 HKl7 31732 H~2S

M~ u cellod jeeter

-- shy -- shy1M863 1 45t

2133 53i4 no 14~72 751 5510 2zg2

Total handled

-- shy170321

2134 poundIU4

1623872

0 haIld

Jnne30 1122

-- shy

19 Hpj

S7J3 16100 6656

Totlof amOnl accellle~

11262bOO59 2512100 53541 50

471 i5786 1676197W

Incarneta ____ _ Fs~atelax Ca[1ilal s~ock a-middot - ~alegt to ___ bull _ _ _ ProhihJ1jOll end nnrrolic_

100 2 ~19 5493

13~ zg4l3 903

To(al ___ _ -- shy

21433 - shy

220664 --- shy

253007 --- shyl00~22 52J2 2020 iililj] 149041894

SUITS AXD PROlECUTION~

The following is il s~atement of intcrnal-rcvcnue and prohibition cases handlllll by the distriet courts of the Unitcd States during thc fiscal year cnded June 30 1922 as furnishcd this ofIicn by ~hc Depurtmcnt of Justice

lu1ernalreuo PrablhHoll suiL nils

_________________________ 11 Civil IOriminlLI~lorlmlnal

Cs pending July I I9l __ _ _ _ _ 074Btl 1O~72Oases cOlllllienced ltluring uiKol yarltlldoo June 30 j 1121 275 21572 1 3lt1981

71J 0o terminated dUfin~Same 1lioo __ _ ~I k~

1~n 1~H3COOS pendig ilt dn oni on Jnne JO 1[121 I 76 2004 W7I3

48 ruIORT OF COMMISSIOXER OF ]XTl-n~ATgt REVENUE

BUREAU AND FIELD PERSONNEL

The following statement shows the number of employecs in the InLemlll nevenuc Serv-iec on June 30 HJ21 and the numbel in Lhe bull service on June 30 1922 A net incullse in personnel of 1795 is shown

~ cr_ IJUbltl30-IIJun 30 (+) or

1121 IW2 ce (-1

-1shyErnplilyoos 10 WllShlngmiddot

cilli~~b ~~ 7Z1fgt I +7110 +327Internl revenue agent

lared 2117 321 +fgtHPrahibltiall field senice

(illduding nnrcotie offi-C~) 2lG~ a07~ I +9Cl3

AssllIBlll sUpcITISGrS of

collectors hiS Sl +3Spoclnl agents (SpecialInlclllgl)[lce Urnl) ltIll ~Z + W

Storetooper-(llugcrs 7(~ ~~

Tolel 195J3 213SS +1r05

ClIltlOe

IJ une 30IJ mo 301 (+) ogtr 1U21 11122 d

A Loinl of 1078 resiglllLLioIlS WlS ItccopLod from employecs in the burClilu lit WUShiIllt7tOIl during the past ~ClI11 0 decrelsc of 608 in complriSOI ith t-l~e numbel rcported dUring the prcIiotis fiscnl year

Under the prov-isions of the retiremenL IleL 12 classified cmployees were rCLlllucd in Lhe liClvice ttfter reuching tmiddothe age of 70 j 14 were retired 2 of-the latter uujng retircd on ltCCl)WlL (If toLI1 dilbility STATISTICAL TABLES Respectfully bull

~ D H BUlII

Comml~si()f(cr oj 1ll)rllal Rvtwue bull

HOK A W MELLOX Secretary oj the T-r~u~ury ]4(F2~O__2 4

bullbull

bull TABLE I-REcnPTS JItOM SPECIFIC SOURCES 0 INTEIlNAI REVENCE FISCAL 1LAI EIgtVBll JUNE 30 1(122 DY COUltCT1(gt)1 DIRTIHClamp

10-J00

It0gtl200 25000

5AA100

11186OO 3000

BoUled In bondspilis

ease ta~hs 10 oonlbull

shy ~_

Slliril~ port st~~gs

amI 10 eeIlt~

44iO 1070

217 60

middotmiddot20004middot

RirIed 9pftll~

orwiM per ~allon ~O cents

middotji-zts-iilmiddot _ __ 320 185--1302

iiishy

(Jth nate_ riallt per

~ollon SlIAO

DBpr~re pirl~ ~ioshy

liWd ITomshy

fuM Por ~Qllon 1ll40

J$1100

middotmiddotmiddotmiddot7

11 -c fl 5UJn1ll)

Oth~ maleshyrials I2r

gaUon ~

-shy middotmiddotToJ-9i~oH~middoti

11Zl1nM

1 -iii ~~~ 7 17142Zl D j

(j2 I~)II

6 ~i7 ~i

2j~ri6-jj 31J7iIJIj

12216 li

FrUit prgallon 1220

121762074 9 721 ~2

100 62i70 3lm1lD133 111~1~93l 2i640~62

~tl9m21~ W70781I 189 IJOO~

663547 _ ill 25-873

2~ 0000 ~01j 001 OIl

115 90-1 9l 1)(11191) il ~23D76l7 251831 il 287(t 2 li2~5D 73

1115077-~

2MJ]2~O-j

11aS2O~G~

li2()~7l814 56702020

J OSOI)~n ~~

1i~ Jigt ~O 917amp I~

W~amplImiddot

~2 191 oJ 111 Fgt1 ~2

3 6J11 1~(I1i G iCll tJ ~1

I m ~~ 12

Estatcsshy Nonbovcl1lgo 911ltil~ dlmiddot Nonbecrmiddot Tl1ln91r oflel tWecllroID- agtgt spiril5

estate of I----c------- (ta- Pail)I ~----shy(J~roMnt9 (]iwrtrrl to

beer pnrposes pN proor

ganonIt2O

1900998066 142737140 33825950

r80819799 3611271586 14 )46gt2 75 2721112842 SDSOSOS1 8 ~1 002 2

H 270 (19 ~2

H1)12ii9097 1372(15822

1M Zrll 60 03 133773678fi 3071)2347 17 (jj6 762 8~

2221211201 JO2S5WSi8 15 Hi 826 58 10939939lt5 39915gt104

130 180 292 OJ 00 4U7 591 ll 157BOgt90bullI[ 30 297828 71 34012(201

37498468 04 175165U-7 23023_174 921middotV1O~

lOl41 4Hl7S9J 127~3(O9 2491 716 8~

IncoIIlll QIld pr(l~13

(individuals p~rtncrshipllcorporaUon8)

Alabama ArIzona Arkansas 1st C~liloln 6th Calilornln Colollo Connecticut Delaware Florida Gor~ia llawllil Idnho 1st IlIlnoi 8th minoi Indlana Iown_ Kansas_ Kntu~h Lmrlsinn Maine MarYland _ Macnmtts 1st ~lihigan 4th lJirlligaD Minnesota Mississlpl JstMiS5011ti ~th Mlssouri Montanabullbullbull Kehlllskn ~~middotQda New llamphillt 1st NfW JotBay btl New J~~y

Districts

New ~fe~lco ~IJ~~I llJlampmiddot I~ lotNewYnk J~Il6Jltn~oI 7~I~[I J~

2d Xew Yok 399 if2 ~ J~ 3S~l 2~ 14th X( York 3~ ~~ i25 5 [IltI~ 0 21st New York 1~1lJ8~~~6~ lJgtI11JZ 231hXeYork 4l7~207rl 1[IWIJT71Nth Carolina 2] 179 ~w SI 16~~ 7f)I1 No~h Dakota I 163 G~~ q t ~ PI 1st Ohio 321178500 ZI I Ijf 19~J loth Ohio 1661J~ii M ~J1t~middotmiddot1 11th Ohio 1~3~51i6 ~ibull mllU l~tllOh[o 1IJ1701RiG 1jG151~~ OltJahoma H~71)5-m14 U~J~I

i~~f~~middotviaiiamiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot I~~~~~m ii 1~~Zi~~ 121middoth lcmisrhmiddotanill 172iH H~ G2 1 ln ~I11 Zlrt Penns~IYann Jill ~l~ iiQi 10 ~8P ~~~ ~l nhortelsland 199)2121 J6 1J~4c1

Routh Carolina ~ 6tlJ rJl1 79 17b J3~ South Dakota IM~61)ll OO00~2 TBne~ H17~ 1l(l2 ~1 1B if llt lstTa~ l~h(l1fl) G-I 11035 5~ 2d Tc 15619(0) 2~ n~~219 15 UI~h 2071 aGI 01 13210115 Vemont__ 2117100 OS 18231110 n~inia 18577380 ~I )30919- Wal~o~t(llI lAn0117 M Itl z11 Wt nr~inia 27 961 834 Ib 421 f11 2~ liacnnsill- 3~879 18 m I 2()1 782 3t Wyoming 1 1 5-17397 02 2062

1 l2JO Zl 3 M2 l~ I

j iii ~~ fgtll OJ

28304i

PhiUjplno blands c-cccc~CmiddotCC iccccIc-c-cc+~~~c+cc=cI~i~~ TotaL ~Vlt691464l511194118--UOj1 1~fIlZIl ( I toiH915 00 000111 _2 )5934

23251i35

~7l1 00 1l111JI~J 2237 OTl 32

782tJ81 l~~IlG~ 70

middotmiddotmiddoti~iiilti-comiddot 55~j

niiili iii

3oifO 1 160 4~ 13 71l91 GO

middotji7ligf6-imiddot ~~M I

Ziri 1~62

middot61-30 YlOO 5 SO

~ 2IlOO

[gt820 -middot--47000 os -hliiooo

1 - middotmiddot1middotmiddotmiddot

1~~+c-c~Fc-ccc- I110~1 2T 1 191922 20~g-~51 nQamp6ori

1The ~~lrr conr-erUlDg lDrnmaIcOIluO rr-elpls us gwen In this SrfllcuwD Ldlllar lrom sWh ngIJr~ C3m~d-n other T~~) statements 9hO Inc tha finanal (ond dlOn of the (oOmnlOnt bec3uoo Ihe former losen~ coUtiom I) inrntnalt~middot~IlW ollirIS thOllghnLLI liJ~ ounln mdLl~llyen lepOSlls h pollOaMr~nr anlOunl~ Ce ell Irom ~ale or IntNnalshyreonuo la~)lS all~ rl~poil of in I-nnl nu coiled t1mu~1l ~slDms olilt~s 1 hile 1M 1M pr~11 L dl~ deposilo 01 these poll~c1 ions in tlto Trrilmy or clepooUarldltin~ Ihe ns(al war middoton~emlt1 Ih dilT~n(es hln~ ~ne to lh fnelTllT omo r 11 tolle(ltons FI1 ll Iall pal or Ibn fiscal )03lt (en nol b (Jcposlled or oro not partml 10 the lreaslJrY as doi lel unlll Ilter Jnue 10 Ihus Urrmiddoting lhem into Ihe ro110win~ fiscal year 1I5 rotOrde(J lD Ihe ~tlmllents showln b tlla eondltJOn or the Tre35wy ~

lndudc11J3~5Jlineome La On Alaska ralloaltla (aeL 01 July ISl~I~) bull ~

- - -- ~ - - - --~ = -- -=----------- - --~- -=shy

----- - - ----- ---- - - - ---- ~- ---- shy

TAllU)- RJclITT~ UO) SIJrII1G SOUHGE~ Of I lTJf)oAL RPYEN~lt FISCAL YFAR EKJlFn Juxp 30 Ifl22 llY COLLICTIll DI~TfIlt-TS-Clt)utiJlucd

D1sll1100 spints and akoholic Lwr~lt)-Conliou1

Redilieampe~tllll arbraody lorSUl or [I8rshyworm~---------~~~--T----I Maoulgtcshy[orlHylngklinK WLnol lurers 01 IIIIlOU_m barrelseordllb ~IC sweel win Lcs than Wholle SUlls I-i) tal111red10 Nnl~ 1~ II or more Relall125per ~alloll 500 barrels 00 each S2IJ middot1200110000 ccnbull

Alab~tnIl 110000 middot111)l 3l Ar1~ Arbnbull 100 (II) 10000 iwi iioi7i ii~iiiS7ibt Gltlijlarnh 25 4jamp 75 I OJl 7 i-i55ooLlO17 6th Gltl UrrnJa Ir iOl03 (0l31 404017 Calaroi~

s-IHOO r~13-91 2ZrJ 17 5335 7703 1667 1300

CltlIUlellet - 090 521002--middotmiddotiiWKl bull 00 Delalnlre

SIOOOO 2500 14107

Flarlda cegt

8UO00 5000 1[31101 bullbull ~6 2tl JOOoo 1d~1 lIX)oo 1 00

15 ~2S42 B 49t 7pound h lItillall H~middotri

1st lltinal middot 1 I~I 9~111j

74o-I0ll 3lt500

IIJ2~7W gtlt000gt1

lltlbull lnd13 i 711Jlt1

Ji8W] $14 211 73111ImiddothntlS 1~3 34 2iS ~~ J-enlLLky gt3- 32 922292middotmiddotmiddotmiddot[middot1middot(Qiltia 5529 J4 70000 j 1 Main ii iiI il J(I[l 32Marylnnd lt01 1 Masahott 200gt)1 ~(i~107 1007 7~ fOOO 1st Mithilln 10711 Mlt35 4gt000 ~I 100001shy4th Mloh(gun 1 11GI4il ~oo MInnesota 10 12lt Q~ 07501 Mississippi 596

moo 142931st Missouri J 20010 H 74lt1770 13([67 12 YJ ~oo poundth Missouri B22192 100002bullmiddotmiddotbull bullbullbullbullbullbull ~HMontana bullbullbullbullbullbullbullbullbullbullbull ~72lG 70000 NebrasJrn bull

1 -- 187YJ 70000

Nevadll ltL67 New Hampshlr~ ~J200 lstNewJnrscj ~9Q67 5th New Jery 171070 New 1IIexlco 1st New York Zi i-2Smiddottiimiddot 521701

22632 50 2dNewYork

1~4G107

112 21

22 65i 09

------------- shy

1 91[1 58 ~oo 401 G7

120001 2JO00 ~oo

498152 ~oo

5 1511 500 ~~

516 1001111 10000 10000 2500

foo5t ~OO 41 01

149158

J71608 91249

2 475 00 00

1138402 120 E6-l 5J I (ill) S3

[08300

3 iiL30 85212

1Ot~ 78 8 2M 27

9500 6250

321200~ 2 4amp 74 23931 74 6 91K 37 ~oo 3500

1000 7074U

I jlIJ 00 (100

IOjl09 2157amp4

12500 27500

1773919 50042

middot1 middot1

middotmiddotmiddotmiddot1middotmiddot

2G 039 22

- bull

1lC4773 J 97amp 7B

34 C(l8 j

middotmiddot 7fl(o-l

14lh rgtcw York 21st New york 28th Igtew York NorthCarollns Norh DnlrOlBbullbull 1st Ohio bull shy10th Ohio lith OhIo lmhOhio Oklahoma

gif~~3yia~imiddot 12th PenoylvaiaZld Pcnnsylnlnin Rhodeistillld Soulh Carolina South Dakota Tennessee 1st Texas 2d Texas il3h Vormot VIrginia WMhn~ton West VIrginia WL~nstn Wyoming Phillpplne Jlandlt

498 SO bull wOO

- bull

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

17 ~OO 6

1lt)1 0)

llCCllll_ neODs

Il~(io~ rela(i~ 1middot0

ltliWlltl pirhs

113-1149

110bull

Mallllquorlaele

JoTnil sgt()1 W_h~fale

1 -- -- 1shy

middot21ii-oomiddot ---- 6 W U1 shy -- _1 500 I

-~(Ilioomiddot ltd) -+ --i2GO-li~

tw 70 ~~~i ~middot~~l ~~~~~ l-Hm -87710

iiiilmiddot i1 jl

ampi-onTmiddotmiddot middotmiddotmoo 2300middotlmiddot

00 barrl ornlOTl

middot1middot

1 __ -

$018720

Pmnenloo lilultJltsamper Lmiddot than barrel shy -JOO harrels

R~middotil llq~r

lt1oole of (yle

laij) soc 001

rl~lC 12 ilcvrnue Ad11121

TABLpound 1-nICEIPT~ lHOU qPECIPIC SOUnCfS 011 INcERNJ UOVENUll FISCAL YAIl EDED JUNIgt 10 112 BY CorUCTTOl DlSfJllCTamp-----CltJD tinued

~lt 671) lfl

iooi9middot 3795

middotmiddotmiddotii830middot 4675

n 737 77 iIOO

IWH 4~nii3- is I j7G M

6B68 (2Q

Sou~h DBkoia ~27TenDe-ltsee middotf e 1

1st Texas bullbullbullbullbullbull 1middot2d TexlS IUtBh

1(Vm1ont 1IR 75 6268Virginl I 1-5 50Washimtoo t 54216West virgin Wiseln Wyoroing 57S74~ ~~~~~~~rgt~~~~~~~~~ ~- i Philipplne Islands 115652 05~7 5UI )9-- 3 29 631 16 6~1 6 lfl3 l3 I 159 00

AlBl4ma Ariwna_ jLrkanSagt 1st California

1 6th Calirorma Col~rndo CtleIiltul _)clllwro Ilori(l~_ (ieorga Hawaii 100110bullbull iiLi7 11 IlUpj~ ~J 0Cllll otlt Illinois Indianbull middot--middotmiddot3i72~middotmiddotmiddotI~~middotn iltIlbullbullbull Konloky 12()(l4D]OliannMnino _ Marylalld MssoholmiddotTbullbullbull 1st Michlpn ~th Mlcltigrm 1Iinnesotn _ ~ll~sippi _ ltYisourl _ 6th MIsourL MltmCa~a_ bullbullbull

TNebal N~ld __ Ne HamNhire 1st ~ew Jeolmiddot -middot1middot

I-~-----

16amp8 ~tbNewJersoy il~ iIi shy middotmiddot1middot QUli7 lSt NQW York N~middot Mexico

91 H ~J ~

Zil New Ymk lllb N~w York ~OOOIj2IstNewYork 28th N ew Y nrk North CaroliDB NorthDaklO 1st Ohio 10th Ohio 11th Ohio ISih OhiO OkiahoffiB

g~~~inmiddotj~middotshy12th PIlIlslhnoie ~M PennltymiddotaniaRhode Island South CarolinB

1 rfJfJi

100 [lJSOOOO wl middotmiddoti1oOOTno 15 mo31 ~l

lmiddotmiddotmiddot6ilfJ7(jmiddot middot10000

Imiddot 13334G36000

l~3( 228 1lOO ttl 6[000

~7~i6 ~9~ g2) Til

2i)1l3Co

13334 319 fig l~1 70 3617745J

2267291 18 ~ 73711

Zljlr~l 8ll ~

3Sl9illgt~

~l31~rh 2 ( 46

250 no 47 3~7lfi ~76 ~2

3W899A2l788033

1fl713967 H 1J(l 0amp 1lQJm

00 lU5

111110

Irii~ 1101 00

[middotnUl 1~7Ill 06

GIltl2

46009 4Md7

bullbullbull

- - - --

TAELE l-RPtEllJ~ Yif)M 8PE~IFlC SOUHClS ()f hTEkKAl n JTlNUE FISCAL YEAn ENDEn JUlq~ 30 1J22 BY COLLECTION DI~THlCTs--eolllintd

rlm[mo olld Lolmc manurnc~ure

f Cig~rs ~=lttin~ to iolcoM1 relHl1 prlg

mlritH Clf(OrettesCif(Or (moll)per (largo) POT

i n Ir ClassR per thotls~ndChbull l pr elllt n pr Cbss C per thousnd Lholt~nd tllUu-od IIwu-IlId $1W ~720th ~od thousond

~9 112 115 I

110195 1300shy1270780 l()38middot _12G~0iIDrdlO

65G280 131amp~ 150 7~lijishy5014]1018990 2031Gi52

_104700 154I19(j7 4U356 2(-l~lJ _8SI907 3560_ r~llt1il233154

102G7(11 191~49()4 585710 198G3n_S9 bull51101 90

~203S79~ 2O-ISbl5S1 52551 t7005r~~~1090185 1600005 1875 1841 IOll83 ltamp00 tiOO

I 19~40 (t7820 131i 048 25 759fgt572S 8233IIS 10587(21 132~12tO 24000 -~~~~ (002000 ~1lS7KSG 35112( 1801 (-9 Ii 12(1 4G bull 8743J81 32400 21194W 21if~18 -middotmiddot i9Silshy12583470 iI ii-35723278 _5222774 258188 52 410990 457 H 3242520 4200Il1laa7

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(f~~MlO 1111510408 21555 CO 2lt11 7121703 5141gt8SG3 2ONUO 31 ~7 2072(140 1120212750li 5340

40_502700 301amp103 11l137755 121752 8~1207 M5(i(i01 3(i2n755 312MOO

3S993 21 17~ 45 1110 1a~G 18 1l1l8 8 3(i~~amp15

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AbNlms riNOO l Arkoos(1___ Jl~t Calirornia Gth CoUlomlo (~loraltlo 1 COlllwctirmlshyrlelowore 1 Florida _ Georgio lownll Idaho lst Illlnoi 8th IIlloois Indiaoa Iowoan KeIltltl)middot J(ll1isipoundIIo_ Maioe Maryland _ Mnssahuctt Jt Michipnshy4th MichlglO _ Minocsoto_ ~lississip]Ji 1st MislOlri Glh Mnri bull _ MoolallQ Nebraskl Nqvoda New HampshJre llt New Jersey U New Jersey lgtewMexloobullbullbullbull _ Ht-cwYork

~~01470

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r~orettoMnnn~ctlredCiOrett

1~ per ~(Snuff [Jr tob~cco(smaUl IW l0nnlt bolt I~rpor pouodLhols~od hmdredIS celli bull 18 cents~ l ~lol~o

-ii4643J 175 ~O

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28(j41Jf fi4 2ll[l(20

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47438 1~on 7 8331~(0

22 lol7 5S 3U 49~ ~~

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OO8Zl49 52341 IJ m~iI21

lO87~32

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29H972 67ro~ 24

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00708 754189

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40-1 64ft 8G

1gt558 8llj(lm 1444011

-iii ioshy I~middot 51 -

iii ~~shy824 W-l93

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l 3~1 ill

i2 32i57U i i-I l2r~

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10 (43

11l113

middot ~i~4ii-iJ

~ g(e I~ I~middot Q2ifJOlJ21

lmiddot71l151 339 rQ1O

W 41 IS

2r(~Smiddot

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H 07517tlt1

12375dJO20

152149[

1819465 ~ocs~~

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lOlfOO ~fi473S 12100 5i~i~iii 3041742gt4 4313043

53al_00 n~17slt 1-gt4243(j]

5 210 7~

S~~ 545107783 gt11_~4 15 arf 0

~1 tiO 10_ 80 10831293~

103241_ 3-ll1l70 IQ -I~OS 232500211

~UJl) 002middotl30 2110314

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0239 1O32G(

-- y 5~ 25

81201 I 39 ili i lrO75G77

920 21200167

580367642(59

bull r72)(]

---ampioo IOG400

2874(1

1267 1lOO ttl ~Ol) ~~~ 3~

]58140 I21~S510 _ 1JOS5la~

~~~ ~2GJ[l ii17rn]~ I 20-122118 I

210043 (o4~7Imiddot

]1l1lt2 147R21

3lroG53 H728 52J45gft J952L~~

3 7ro 71 ~2 02 2219i1

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ISogt 12 3001

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1~4J -lOO(l1l 1890209 l2 1002~~ -

34 amp1 117~8(j

103~3IG2 20~52al~0 _70amp171 U952 18051

851 ----2ii33HMW 72OOI43~97

_------- 4794

151318630 00 -352262n28 28914

5D~ --2ii1shy2500U7 8bS52iHOO 4Q-1 (-

-----2ii ~2shy 10J57S 2OO7D-l 770400 S205 G12

21 r-o 8 SS

ii-i Tis45i89middot (j743

480 In --------

un ~2 UiiOO~9iZ5 llJ1O

341 12~4112~

00 37 -lO 281770 1030

1 72J (f 1l~]720

--ijomiddot (5174

0000 bullbullbull 5848 ]00

i8S 2284-135 2731237~

iil(l(i34 R940 122r 2950 ~OO

31453middot100 11 8 427i

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495097

34~i2725 ~m800

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2400 lD]()(j32 ~24000

1200 120030

2430 IGg57191

5400 19500c 100 0000

30 00150

woo bullo

-140182701IOCIOO88058 I 2273116ro70544 2-l1 22

2dN~wYorllt_ 14th New York 2JstN~wYor~ 2~lh N~w Yrf~ NorthCorolioabull North Dakotll 1st Ohi 10th Ohio bullbullbull 11th Ohiobull 18th Ohio Oklahoma OregOn _ 1lt Peoogyhann l2th Ieoosyhmiddotnr~ 23d Ienoylno TIholtlollonLI South CaroliIlli BouthDokutn 1

reno IstTexo 1 2iITOXllS Ut~h_ Vermont Vlrgloibull Woshin~lOO_bullbullbull ~St Virginia _ laquoJOSInbullbullbullbullbullbullbullbullbullbull Wyomiog _ JlJlllpplne Mods

-------=--==-----_ =----=- -- ------=-=-------------=---- _ __-__--- - shy _--_ - - - --- --- -------- shy

-IAlUR L-IbcEIPT8 FROM SPECIFIC SOURCES OF IwnmAL Rn-ENUE FISCAL YEAR END1W JUNE 30 1922 ny COLLEGTlOK Dr~TIHeTB-Continued ~

7 45 1

II I (

bullbullbullbull 1

1 ----31lt~imiddot

7200 7600

HI 00 1200 3600 ~OO

ll200 1200 MM

amp52311

LIlt 240 fj7

101M317 3007 Ill)

4amp40-2150 ro~ B30 U

1200 1 1793 67119

fmiddot~7middotC1roI~Cw~cC+1 CC~ffi+OO-JJ I~~~ ~ ~T~ ~CmiddotIC~CCItc~CooI ccI~Coo1+---- ~~ ~-~

i-braska )loads New 1l~[Jlphi 1st New JermiddotltY

lhUippinc (lauds

Cig~r u~d cigatw manllIltmcra_allllual sslrbull Tb~uu manIIltnl-_ltl1ltlUal ssWs

OYet Cigarettes Ovor 200000 DIWIcLo = poundaI24 _ ~lardmiddot

dg~rs ~U Indudlng in CXNJSS Janeau

Kutm-cr 00001shy WilOO1 - 200001_ In fltlt rn~ll Not ror 1000[shy Jl))(J)]shy of2QOOOO (ollecUons TfJl~1

IiJOOJ lOOOOJ = ~I ~OOOC(I n~o OOCOJ bull 10000) 00= pounds lating 10

c~s cig~l1l c~rg el~u3 d~ Ie rer 10000 pounds pounds poltLnls per 1 000 ~ol)ar((l

M ~ 1(1)) or omr~W$ 112 ~ pounltls or or rraction

rdmiddot~ lh((of fraction lllooor

6 lteDtS thcr(of

lOtbull

1 l~ eutsbull

Alabama 18108 12~SO ~~~~I Sl5ll 00 l121(1 -_ Ug~ 19 13448- BO

Ariuma 00 ~-IOO 102774 Arkansas 1 J Jj 2H~ 2rltI JS-t~ middot4middot-i 20 $8000 middotmiddotmiddotmiddot~1200middot s] ii 5~51

1st California (l727 ~Gl ~9 m7G r19oo I~ ] 57 163 50 middotiiioomiddot S~l()n 2J~1R 2 3 725 20

6th CslHomia 31 II 3tw I) 1~2lXl -10800 2-1)7 Iooioo W 1427 224104 B2 Colorsdo bull ZOO ~3 00 ~OO 21600 25iHbull10 [gt000 118177 0Ci Connecticut 00 ~121)j 4(200 ~44 00 342-1S0 U IHIOO 1200 middotmiddoti6S8middot

~I 995 [fJ Delaware 2bull 51 00 2400 )40390 1~Jl l2 ~flIl 2itl4S t1orids luG iO J5ld9 521737 B 034 33 18114B6 5204 middotiSOR12 116 0000 J52705 3 m 700 63 Goorg1a

I lZlCgtl 111Q 11700 2(00 )21260 00 M639 100721 63

Hswaii rIJI) bull bullbullbull middot7200 6((1

4-1200 6652MD

Idaho ]W31 l 00 ~OO

7332 ~f 13 0 10210 99

1st Illinois ~2)9 OCI 11)7 ~ 1018 00 2115 00 1 1I(Joo ROO 2-iOO 3 lJ8 ~2 111 gi 016002100 8th IIllnoibull

1 ~amp14Nl amp3 (l(J I)JOOO )01800 ~OO 3l3 ro i2oo

3U31 3)gt 732 3B Indiana 5n~3 -11013 50000 ~1400 2O47i37 3100 4B00 147fi~B3g

Iows 311l35 n )(J 52000 ~OO -I61~~ 3j~ (J 1800 M 7232 W~ 79 4G IW74 Kalll 1 2foG28 ~oo Koo ffi9 ~2 1700

i200 U 7 1~023 76

KJll11d~middot 19212 1 10 12-1 00 11600 43-i600 4719il 5592 middotmiddotmiddotmiddotmiddot148middot82middot 1870 7 [fH 109 01

Lliltian3 ro~ 2155(1 7000 10000 24n~7~ IfJ OO 4800 Jr H 4~~1 I~

lWiic ~ 8400 liiO 00 7200 63390 middot ~7iti ilimiddot middotmiddotmiddot9i3i2 ii~2 7181llO

~rylsn(l 4amp72 12550 1000 ~12oo 986110 0000 3t~191111

Massonusott 891203 433 511 4-1 iiO 51400 136105 17 ~I lOS ()(J ~oo 377f 120195 116398)0

bt I~hll8 64753 mM J3~ 01 61700 21CiGl77 17lt1 ~50 middotmiddot middot~2-i00middot 18552D 00 4202oj714

-1111 ~ichiguLl 3S153 28150 4Zl OIl JltgtI Oll r~1702 l~j8-l 37l16 611 I~ 5

~Iifia 41916 4m50 oW 31 ~ll IX J0022O 1400 3150 middotmiddot i1SJ )18772 M WltsiipOi

~~~l middot--j2oomiddot siii6il

II~ )1 gtc I~t lgtlourl -11100 33900 1AlJ0 00i40 232S 9350 00 1 1056lI)149

6tll Ui-l i 19213 00 12100 222600 5~ 00 16-J8JO 30 Montan 9074 MOO blM 1200 14400 81 00 -l--IO~ I~ 2191Jl~g

6th New JOtsl 7~ 82 SIBOO YgtOOO ~)5 00 17100New 1e~leo 1200 00 --i2oo00 middot middotmiddot49050middotjt-cwYork bullbullbullbullbullbull 1$lIi5 7G8oo 100(100 24750 2dNewYork ~112 12 01823 10(1513 ~22690 9857 0000_00Hth New york SUI ~OO 59400 17600 2IstNowYork bullbullbullbullbull iiilt) 10 4230 45n ()[l 5641Y) 44700 woo 28th Now York 6193-4 47400 ~oo 5J2OIJ 34750 North CaroliM 67J6 4100 I 00 74 J-l 5400 1200 North Dakota ZmiddotOO 400 2-100 200--005046143 318(J(I mJoo (120lt11st Ohio lOth OhIO 23970 2fgtS no 710 36000

126(7~-2

l~~~~+ 1L~~2() 900 11th Ohin 147 Gl IJlO If) IXl 31000 1420065 bullbullbull 18 00 18th Ohio 88i87 JO~(lI ~j7 XI J8200 10OOJ27 ~OO ~4 00

~ooOklBllOmu 42S1 lOJ ~o 1(0 JO loll 00 1i2 00 120l~ 00 7200 WlGO 5500

gt~smiddotilfmiddot ~6i6 I Uti rj I )1(1 ()IJ 343800 13-110amp 4j 1623263 IWI 75 12th Pennsylvania 100 72 9r(J(I 2l~l 00 21800 )- 9~4 40 8900

5g178 lt1lt100 61S JO 13SiS6 1264649 ~1(123dPcnnyhllnia 14470 5~ 00 1lt f) 19200 44 00 2~ 00Rllode Island

4 (1( J10 gt ltIS 4200 01780South Carolinll middoti200middotllaquol ill iO il ()IJ 00050flthDakota Ton mm ~OO 400 10200 lU [0 0000

301 4800 0000 9600 d~~ middot middot middotMmiddotbt Tra~ 5G00 1200 4 () ~OO 800 O~ 00 33)0 1200211 Tau UM 000 l~ ()IJ 7200 1[l)10 Jil ik] (9 00 31 0 UOO 4230V~rtnotll amp7 0097 SS 4746 18000 -IG 33U fl6 S-I j1Ij 00 7050 1-100Virginm

20071 16524 l8100 12100 56 00 ul5lWsrurRlo 7350Wost Vil)inia nIH 1l100 15600 raquo100 718444 22JIO

JOO AA 00i0091202 1100 74 ]08152 I 49f () J 7SO 68Wii WOO ~ooWyllmig 200

7200 081l31~5 22 2G3 708 ~~ 1 1-13 21

2400 10056 i812 162S74Sjbull2 19200 12~8 6Z 1()21J zg 203gt39 sil9

91 94 127 9~ 11 SSOO ~H80LOO

-j~oo 00 gt6 bull 29 200 5-1M 1449180) ~8Ogt ~~18n0860200 1019 5782-17

~oo 55l24~ til I)j 1 3G1 723J1 00 IMG fj 70~ 6-G9126030

12 Of 07110137-iOO ~ 1~7 N 818J3S37 0 t7 ~1152fj7

40043004800 ~a~Gmiddot 1970132945 UM I Mgti4S7r 58 -1707 Il46M9lJ

r~ ~8fI or 901 87238 51

1200 35 44 527[11 01 269168 13 7~ 3 778 B8lgt OJ

1552513R77L82 21298 1~Q~37

1880 N I 4[

7600 ~ ~SIJ 12 middotmiddotmiddotmiddotiHit2middot l~rtUt~~ 2Il-l2Il U19 4ni~8Z

1flUl lflfl7 2377lM56ii00 801gt ro 9 59 l ~m 39 41

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

shy -shy - shy

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

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

I Illstri

UnClllnr((lI Celercltl )lJ~umiddot per lJOLllld p~rpOlllld felllrero

LO cellt i cent AI~~ama AnIOns Mhnsas 6 1 Cali(orniamiddot ii i~ 0 $240000 ~Lh (Allilornia 2 ~lO 50 00000 Colarooo - 116000 100 67500 CltmnCtlcut Dela florida (ieorgi~ IIawali Idaho 1llllinolt iiJ3 2iiO 30 236 i1 ~~ 40iJoj

5 2~ ~O8t11 Jllinoi 01)100 Jmliana

3087000 1322JOO 2 IGn 00 J2IJ00

1 Klll$ElS 14~C 1ll rIXJOO Kentuoky 1129 Louisiana l~~~ Maine

30-07 13000 Maschuclls_ ~ 2[~ 26 65000 Maryland middotmiddotmiddotmiddotmiddotmiddot1~middotmiddot roo(lJ 4th Mi ~all_ Minnota

2 009 00 IstMin

~525- 00 120000 Missi~sippl lt gtlissollri 11 6-i-L Of) 180001)U 07amp 75IGIll Mollrl 1145000 ~oo434000 MIlJlan 600-00 Z Zfl2 50 120000 Noodbull Ndllt~~

Now liamrhire 1~ ~middotJcl -_ 5th NcwJ~cy ii5-ii iJ 5iii92 64-000 Kew Mef1ro 1st New York _ - I

U Now York lltlol) i ~J i~ 1i(l (1)ltlh ~~w York 21t New York ~llJn n 00000 ~Sth ewYork IIm25 100000 N~rlh Carolina North Dalrota

Phili ppino I Jlltl bull _ 1c-~--I-ocC T 41t 00 50 4r2 7~(7 41 ()2 ggt

TAll[ L-HgtcgtIlTS PIlOI SJgttCll1C S)JRC] OF INTE1tKAL JlEv EUE lSCAJ YEA [ ESlJlm JUNE 30 llJ22 ny COLLJCTlOK DISTHICTS-Con LlLll)d

Ole~mutriHo ~IltI ere tro bull~r

Iloalorllen dMlers Wholele del~

I - Ullco[orooColorcltl olcltgtlllllrmiddotkomarshy

~srino S4~ garin 93

Total Colond I UrlrolorN HHlliL Who1ampshy

OloOJl1or~B-

ri$-ll1

14ir00

146001

600000

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371335 t1Hi07 I ~31 34

a COO02 3 l33 34shy

00 ro 5133 Igt 5 7~50

5rJIlc1 ]f~3t)(1(1l

1l3U0-l ~(l(bulll ~tgt

1993338

3~~~ 391657 040333 4 8Kl 34

17 0333 1gt zr~ 42 1263349 O6IiifJG 25lfJ67 2 -~ ~

I ~rf7 r Din i7

2C1l)JQ l 71J)( 3WiG7 ~-lm

MailP~rpondTOIIl1 rtmcr10 ccnl

IS 9M 4B 1 31UlI 7m~fil

4i555BO $1000 2131001 150 W 11 72i 2G 11700 g 71 11 ~ 71J3S --

ll fl3n g998

LOO 1 gtl2 79

5013Ti02 7800 71 )761~ 110000

3700 -(141gt1

155007gt3-l0M 18873-8

l1~ 120 1[1 J1W31O 110 1O5ilt~P fIG fil D 90 OniLfl) MIXl~~ 23100 7S4ro3 071 ~

l7 Sitgt ~ 2fOl00 J ~l~ l~ 2-1000

122 1j6(l 28 43 1-lR 12

26B740 21 7t9 91 1Hl1

55001 7 itl ~2

17 rgt431(1 102100t89 2~2W

92(70 1627g63 bullbull 1

olwwrrgll shy e$41()$-ISrill 1200

$7600 uoo

11l2oo

middotmiddotmiddotmiddotmiddot~2iIiiJmiddot

T~77oo

24S-l00 4296

5 700 00 35200 00

82 77642 I025i

302020 1449263 ZO-~ 17 7IIV24 ii ii7~1 I p)~ 3~

0J0203 270038

Loo ~~2 7~

56001 75 20 U7~~O 415~Jl 301412 J8oo)1 7ISS g7JC4n

1000gt)6 1140J89 227B1~~ ~5~Noj()

20445(6 1640000

914 11middot 7 ~14(lr1

-I-J 400 (II)

62i)f1 1205018 1500829 142082 i7ttmiddotOO lln9277 128000

356 Ol 4()j132

1367702 ZOI945middotmiddotmiddotmiddotmiddotmiddot0000middot

31~2G 13bO~ I 270000

---------- shy SOOOC ~ 7[14 50

00 2101567 22355 82

L37Jamp00 ~l(jn 70

ij~oo 2(~(l3f1 00

~n~1 mOr) 1I766G7

lonoOO J3iilt 4B 1716n9

J7)-7 34 l~rol

491667 495U OJ

i25iiltil 3 ~OOli9

Ll Lgbmiddot 70 9(~51 6501 00 i65i1M

n 7lo6~ tg15W 3 7~() 01

4~2ro mU1 J2 ~n 43 4~I~r

5100 10 1437f111J

WlUJ 7 ulIm

middot middot6~200

488270 70014

2 ~19 33r 1~23 lllj(l33

jt~1 240000 220000 2 7G 70 3 283 ~52 400 00

MOO ~ 700 J3 lamp(()

~OO l 6] 00 l2o02

Z 772 00

]21100

2rtl16 C CI52oo

IlWU13 B 888 5Il

20 110 4(l 65761

2o-W-OO

I 5li6 071 810 70 417592 401000

JL ~l ~5

15000 ao J laquoI 00 311 215 ll63gtIDl29

1t OhIo lOth Ohio 11th Ohio 18th Ohio

middotZi~7~-OOmiddot

20100 13 U1 00

240000 120000 ]20000

68150 OklahoIDB Ore~on 2 2llamp5 00000 lst Pemyhaulo 12th Insmiddot[ani~ 23d Pooa~rl~l[a

Rhodelsland ampgtrlth CarolIna

17400 2 lOG 00

Wi fItI 3J-Jn

ampouth Dakota Tennesee 1st Tcas 2d Texlll_ Utah

7(1011

middotmiddotmiddotmiddotamp)000middot

middot~rmont

ircentnill Washington West Virllinla

333411 600IlO

Wlsin n 383 51 20300 Wyomin~ 8250

middot iLgt6i~middot

5170001 3 031 61 3 097 12

516gt201 2looa Ij 62 50 391gtgt1 48 ~7 700 20 5 187 03 amp3300 shy

7ro70 1 g soll1~L20

17292 II 30030

~1T(j 79 17 no 6~

2 Ql 14 ~035l3 0147 0 Itooo t836l3

18 2lXl h I 2 8lfi r2 I 41001l3

13 6~ 70 J7 ~n or ~51J(]

l1 7~ M 1913(l~~ 1613-00

4(100737 740 26016 19475 l5 middot~~~middotmiddot~middotI

Illl(1 z)oo Ill 00

78 00 110000

18873S

15amp3

I 23100 7Si5O

203000 24501

li~-iO

141iSOO

8iioo 2010L3

I ml 00

-c~occlmiddotc~oco+--~-~-~_middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotI~i-~------ ------Mshy

TAIILF I-RECEIPTS FnoIl SP~IJIC SOURCES Oil IXTEnlAI npound01 Uf tISCAL YEAR EXDfD JUl F 30 1922 DY CoLJECTIO- DI~TRICTs---Continu((L

mSlrklS

Alabama Amonn AruoltSlt 151 Caljfmniamp ~lh Qohfominbull Colorado CnnocoUcul Ucbnre FloridA Glltrgln HalIlliL Idaho 1st IUinols 8th IlUMis ludlaM Io~1I KallSM_ KenlckylojlnnR ~Ihno Mnryloml ~lnllhllslls 1tlllehlpm ltll 11ilthlJIn

_linnto Mltstil1l11 bullbull

Teno_ ~~ 106i451 _ooZlI 19 1s1TlgtM ~i~ ~~m~ lPU62

~~~gt bullbullbull bullbull bullbull lmn ~~~ ~~ ~~ro~~rr~~ ~~~~~ ~mTI ~~~~~~

Jr~ or rnDOt butler-I--------T- __ ___m________________) ~

TotGI Balas 01 proshydure On soy

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follnn Tllroshyof 2 reol

~BmJl legt by)OgtLshy

U~ lZJOO

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pooh or rO

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4 rent~

iampmoo 32 l~

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~-I-~---------I---I------I---I---I-shy

102900 3218

lrgt 00 2181o~

m W~A middotmiddotmiddotiiSilmiddotiimiddot middotmiddot 5000middot ici zi MOII on Nrbmskll Nellda I Xew HampshirelSlXewJcrser

l1li-shy 7 ) 7 - amp

5thN~wJ ~y rr~~~kmiddotmiddotmiddot 2lt New york i-m [li fm 00 87i 00 j~ ()T Hth New York 2IstNcwYnrk 2th Ne York middot jiJoomiddot middot 2400 NrrthCarollna Nor[h Dakotn 18tOhlo bullbull IOthObln llthOhin 18thOh08~0IllB 1st PenYiiiiImiddot yenN~r~~~~ Rhod 1llInd SouhC1loIlM Sooth raquo~kota

Por jlollmlI coot

~7000 lI~~~2-t~ (43400 ampi 110(1 300 18 10209821 lB~~~87112

3TlOO~1IJ ~middotmI)

119 III 7Hrro~7M]OOO70

117M1i115i61l6U 200lHI7lJ

U~OO 21J~00JltXl

~i2 m1I0)) I lli ifJ~

iii-i l(JCampOO 12391 1Stl132G7

6MilS Im~~ 816 17117705

710 lI18llI 170 910 70

~i9i s 638 19

~~ ~~~ middot-iOO romiddot ~~~~

~ill~ 3i~lril ~~ 00 W5 Itt 42 d51 821 Mlt

min~~ sw~~q 5 J

middotoiOOmiddot mIin~ ~gB~I 3(lO49~middot95 1441lOO4T

1~middot~6M 510IilY --H m15t74

1om141 l37B4022 ~~~i ~m~35i i91ampi 156002 lO

H7liO 17 150flnOO ~~~ lm~8 3li49u) 61514510

22nlgt1 13-1llAAl~ 21300168 Mrm2J

middot~~32middot

iiiHiBjro ll3~OOOO

In3li 191

~n~~ i(Aoomiddot middoti435125 34296

1~244H iI300

middotmiddotmiddot2i30$ iJij-8

S28j8~8

0 iO311l321 74[gt3 16 rogt~1s 003 lO 1lM 1i8

iSiiro I Iss iO

~~ ~ 8l

ROO916rl i37SoiiiiM4ln

IU~~ ~- 3

P2112S 100730 249010

2ryenl6 332 M

s~ 32 m 24 1367778

bullbullbull

Wyoming 54464 () ~OO~ 0 ~g i2i5id2 middot middot middotmiddoti(lr~middot m~lIlm

Philipplno 15ltlllds CcC--7~---I cmiddotCCCOmiddotcmiddotomiddotICoOmiddotC middot~iCo+coc-middotIi ~middotCfiomiddotcmiddot ~0~j C~C~C000IC-fc~c71C~~~~middot ~~ Tola 13flo17IIOOIlOO 1441627 00820 10025 -11674~ II 61(115805 26OO7tH31 ~ _ bull 000_ 00

~ ~ 2ll8J-HLlJ5 5i7IlIl4M45

= - ---- ~shy

Alab~ma )rtonaArb It Caliroml8 rth CQlilorni8 Colormlo _ Connecticut DolawBre Floridabullbull Georgia lIBwoli Idahu It IUinois 8th Illinoi Indiana Inwll_ bull _ Kansas_ KentuckyLmiana ~laine Mnryland __ ~lasshotC$ llttMichipm 4th Miclllgan Mlmola 1hSlissippi 1st Missouri Oth MioltL Montana Nobmslm N~ada New llllmpshire 1st New Jersey 6th iew Jersey No Moxlltltl

PubliculiliH

Expre lor TOilSeat berths Pallger8 byFreight by cllCh 20 cenls mil or water etc 01 momrail Or waler or [ractlon paid S perofamomtpail of amount pllldnl~rcof paid centS per cent~ pcr cent 1 cont

Sl81i4amp80 Iljl6~152$11338amp08SZl-iw~73 1422786 ~

$5700 middot 3S1761 middotmiddotmiddotsii5S5middot1 140~oo44 ~ ~ ~661tl 76

38 19963 7873081 105i32 5 971116 212564~1

118392l7 middotmiddotmiddot23Oiil70 072380)18292032 28 middotmiddotmiddotmiddotmiddotmiddoti92Siiimiddot 241137660 middotii~~i~middot Si25 iOO zj 1IbilJ467

1M 964 32 206861 63 3097 239 7314034S163122309329 18793 M 419 41 ro 2~ld~ 15102397 49497676 ~~tiJ 1705 MI 00

6~0 011 Ol 205117 4800 333 o~o 22 271831 ~169 Ib 30

2 2SZ zrgtR 82 10 2~q RoI 24Sq7iII~ 51l0303 24rll~ M

1~2354Z 2-4rR I D4J 1 M 76 5tm97 t 00 4289331 34rltJO 2J

161741 20 IO4~ 14314R3Q 005amp627(0)12277 IRlHI 51300149 6055 1657219 2~~~~~i~(l40 13706

middotSllI~OO rrn17 rlSI~31 ]222498 40 ~

1gt1iQ lfj moo lRon 34 700 middotmiddotmiddotmiddotmiddotmiddot middotmiddoti5iilmiddot middotmiddotmiddotmiddotmiddotmiddotiiiliiiiimiddot 30MlIMamp 175JIl7219S4 956214761500394 rJj 9214 OR2513~i~ 155 34495 3 19 47699750

169f7~41 lro 7~~ MI 63~M 1805 tlIl til- ~1 2-I9lI2 4~~ 9S--l ~

I gt00 ~l] 2l 11-1 11 231 tl3 16 70747 400102 IS

~ll~09 374 25869 9461

middot101~middotO 17 7GS77 7Vl+- J(l 86iti389i 17771828 441)o-U99177Lgt63~~ ilOJO IMI7011lI 57927 middotmiddot70019 2114300i(1Ol Ifl H1 93 137379 M 1ss 91 9105l0512713 7 7007761 67680 122331650

419 jn l~n 2liJ174 4121 4364763 45jIW4J ltIll 131 --I ~7 8J 2JOM95middot 7~ 709 24

12~~~ ~1IfilJOlH llI3li~ 73 middot104l9 6S238025 ~397 m 72471001050 -middotmiddoti~amp6561 1~6 211 4~ r 452 jUg Sf

lN~~S7~ W19~ o~236Ioo9~ 1l~914fgt1middot

6 j~l 71 I 631l 00gt 23 25 5~-- ~B middotmiddotmiddotmiddotmiddotiiiimiddot 42328 n 19J293 b04O6S10l

290WmS1 300 l35 07180 ro ~I 2Al37 1~(l1M6~ I I iSI 58 704Sl W middotmiddotmiddot i~~

469034011 4 3lt 7~ 2 i( ~~6 OJ CoS 7~1l1 Z19 un 72 7 11or7n 923975 ltO 5jl N

4tlIA~2 (IfCJlIOOIJl4S 7 72 im-OO-i27 13 J3U3 2 4ro ti lti 38 5lH112 1128-11266 562~ 3~ 7ml 300 Ii4

387971l~) 790 17(j 4(jlrlll 2658134124219107 I J~I0I~S7

456 C3 1lI~U2l ilu~ 120~~ 99 52065 97 283JlU 7M 500 91 middotimiddot68303middot 2610 849 G2~-443 75 - 1200f0633 middot 4 220 41 49 ~5 ~l 701 ~533(192 ~it~g 10 no oX 20000 ~ ~ 18 ()21 4~41663420(121 473506

010 109165 Ill 902 0049k1f1fl4Z4 72 39 3454amp46 11105 252 rgti(l 20 lOOg--M ~im~ 1214170 imiddot1 middot 6612-57 18 4(1] 3

7 SII 02 IH sr 380341

bt gt york 2d ~ Ynrk Jtth Nrw York 21otNBWY~

l8tbN~Yok North Carolina Nllltll D~kolB~ I~t Ohionru g~~

IS mh Ohi~

IOklilJloma

gr1i~J~~ji Ql1lb Ymh-~~ill-

23d Penmvh-lI111B Rhodll-15Jan~

Sth Cnrnlinn Sooth Dll-kotmiddota Tcnn In TcltlI$ 2d T~bull Utah Vermont Virpnill W lJllnpo wn VlIglniaWioonsin Wyoming_ PJiilipplno Islands

-U300w 10914 1311211 bullbull 1 15S82~ 1l00902757 1155612371 7OSO8IS88 21781070 middotmiddot2~~~5~middot 13208 li~ 0(1 bullbullbull 1l9Os6-i 1 ~il9lJ 17 u

55323962 230816 26174427 2)99 so ~I 91S 72 6~ M OO~ -l6l 16 482378 I108466 ID121433 5623]8 bullbull 2173~95

4(11 an 6-4 541amp20 37591505 99(867 middotmiddotmiddotmiddotmiddotmiddot84i338middot I4OO 11272 P17J-Hl 92110103 00252 697616 27 MM 410 77Mfgt ~5 1697~lti12

C1l2G1~ 1 3~l7)273951 85 4~ 34 91188 middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotszii 141451049 519042 118204736 33221 1U217 422amp97 2lltu6Il5flII ~l~2il5fj4 3244012 155771U14 3111) 75 15151521 1O~2-l4~ 4~0 751~t538 47020702 31195 169 167 06 5 342 ~ 24C274 727~ ~1I)D5 94~10674Q

L ~middotl 3m 03 middotmml7 352972 09 22511 29 2middoti~~70 lQU2~ 1()4711OO~~~~ 149 12 ~ I~ ~5 9a 563 73 6u 8308 130871 57271716 middot3187-iimiddot 19 112 b701ti~4 12IrJl1l2

9 2~7 01 44 71423452iImiddot

~3 139 70 745316 3662 52 3815872 4527 68 ro9~7~ 1I~Ul~~~ middotmiddotmiddot middot3-iiliiii4middot 17m~~~7-3 b9 5551 78 -868amp 83 4079

5ilIOOS32 31M9f5 129276209 47-100 middotmiddotmiddotmiddotmiddot9-iiiil3iiimiddot MltUZ middotmiddotmiddotii72055 4919 932 2G - 49 ~~R 82 234711 2012793 25752 3260 31 340 21 101579 90

(lSJ44 11575 13M7Gti h fs5gt 83 89 fM 07 ~ 1493456 74 ll84 50

~i~~~(i7middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotSi375 2-i020lfJmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotf8919 1041 499393~ 7272 71333385 liloII~~O -1m530 10$73777 ~~07 84979o1l 111302209 3f-(lM9012GI (W NQ ~ 205014 53 12gt4769 zg 65528 49 99 229 j6 946000 gt1 bullbull middotmiddotmiddotmiddot22305 4 171 132 35

4137(1331 li276-4 331183[lt4 351 1768203 145653 70855690 22l 577 52 7969 46 11000~ 17 1200r2G 20 30231081

2639tl773 2M-IJ5 16710Z392 middotmiddotmiddotmiddot~4fjii 4351466 bullbullbullbullbullbullbull 436252279 32727262 32ll 11 3IJI13-IUI 2nO95 9-i2j 1396294 middotmiddotmiddot7M 7lO 853 30 3762196 ((4 14 ~~lJ937 9nH 30603 309357~ 543 6 lOO300rgt4

15247717 f~4~ 331779 4112(l4nt 15651 5fJj74S-01387207 3lJ~l~ 21~57 =u 298l88 UOO72 1032~Wgt

~~ ~~ 11~~I~~IC~=1c==+middot~~~~~~~~~~CC~~~~+~ ~ ~~~~~~CC~~~ Bo2921l534 -2475~il1~ I 5I-fl42230jl 5iIl62JGj 7clgtJSI1l61 2808688647 118163532 1986l772ampIG

lt bull

bull I

--------

TABLl l-RWElPTS FRO~ SPEClfIC SOUKCE8 QF INTERNAL RlVENUE FISCAL YEAn BNDED JUNE 30 H122 ny CQLLEGTtON DISTRIl)TS--Cuntinu(i

I Industrial Igtcltkly payshy

mcnt p1ampn not On fficll SUlCI ocr 00 40 Tolll or frnoton vcrcentolfirst

por or (ace of wookl preshypoley 8 cents mmm or 20

per cent nlllrst monthly pro

mJumbull -Alnbama __ M7159 L1 175 95 tlroue flJ715 nz 22 SB Arina - llf~1ln bull llln ~ 19Z ill Arlransa _ 1()070~0 a476 10 WOO

middotmiddotmiddotmiddotmiddot~2middotampiKjimiddot middot middotmiddotmiddotiii4i~~middotn2I)11l 30059_1 04 ~9 962 23 5th Calitornill 11 C4lifornln

5026359 52255 11fI6~2ll 9067111 15252(1 8 CoJorlllt10 63788 696 1044413 560347 2349313 Connreticut 344930 92 ~5116 8Z 4~ 2O~O~ M4 121 77 13amp19441gt1 DabI-3lc bullbullbull 352870 154GS3m~~ middotmiddotmiddot middot middotjiiZ2FJoriwL bullbullbullbullbull 040746 Georgiabullbullbullbullbullbullbullbull 3129090 9987447 1l30amp87 14247424

7 U~ 01 llR2a

lawali 24 30lIlO 6lJ0 02 30141)1Idaho _ 2428 ll6 24lCO 1st lllinoi~ _ IWlr7IO middotmiddotmiddotmiddotmiddotmiddotsi60072 middotmiddotmiddotmiddotmiddot8i7imZ 295Wi33 1nmMgthlllinoibull 17lZlm 1697109 153609 3027(1 91 ill 00l Jl lndillna __ W52161 middotmiddotmiddotIlgtlOOl 9~18 71 67045(3 llR 72 7fj Iowa 1(1 57~ 93 700 gtIInO71 0051733 tn971l1I K311SlJ5 ~14(loJ70 9725 37 27761 MrOl~~

Kentucky 7M371 middotmiddotmiddotmiddotmiddot6ooo iz 639949 31)O1~ 2~ 142 04 Louisiana Il 710 70 647052 22852 46 28r2751 69 ll61 2~

daine 293080 01gt197 3~iQ 376917Maryland _ 810220 ~ ro 61 1661285 19SOOl4 201-154254 ~tsSSIIChrncttll 23 liOO In lllJ755M 12211050 311~4 I] Gil 24(1 Il-l 1t Mlchipn 3050501 95 103 6) 16 B15 BiJ31~~~lh MichIgan 6 95S 32 446950 11814 89 wnnola 3222936 78 77k 86 middotmiddotU08O00 13~ bullbull85 00 MlSlllSSlppl bull 61~gt 92 925 7~ 491 43 161G61I I-tMsso 8875698 51 93 22 7M~S (~ 235 GO -16oJJOO16 5th ltliouri 2lII24M 5447708 40352 10t3II94 MenUon 3~H 25502 64a9 -tll Nebroskll 60 91l 8(i 30443 73 1901541 J~O4I]801

Nevada_ I

Now HiUI1phlr~ btNow Jmslty ~thNewJeIleY_

shy - ---shy _shy N~w Mexico 1st New Ylllk ldN~wYork __ 16th ewYott shy 211t New Yorkbullbull _ 18th New Yorkbull _ North Carolina North Dakota ---- shy 1st ()hlo 10th Ohio _ lIthOhlo_ISthOhio __Ok1alloma_

__ ---- shy

~~~nymiddotlmiddotii ---- ------ -shy gIM~r~~ ---shy Rhode Island __ _ South CarOllM South Dakota Tennessee btTex 2d Texas Utah _

lrgtlll bull __ WfloJljn~ WIlSt VlJ[(UliaWiseWyomlng c Philippine IlBlIdj - - --- shy - shy -

c Totl _shy

1 251 ~9 411~49

3ll(1 20 3740 62 ~ ~ 507411~~~fll middotmiddotmiddotmiddotmiddotmiddotmiddot ~middot~middot ~rill I

393O-~925921)tj9J 1l53181M 13623gtIH ()J 055S 619 Gr Sl

2~1812m~ middotmiddotmiddotmiddotmiddotmiddotmiddotziil5 oomiddot middotmiddotmiddotmiddot middotsii1i2 10 (3~ 61

1003 log 87 lSI 700 21 l iltr 104 77 bullbullbullbullbullihii-i42~j 29M16211 ~557B 67middotmiddotjj~i52middot ~~~~~ 1~~3 5120407 ~

79~32 bullbullbullbullbullbullbull 11~M 261~S2 22103004124907 H19195 1848 651910 ~ 20laquo23 180062 3010ro bull

GI~~ iiioi2jmiddot 110026 1l40900 97176~g

1429042 middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddoti57 imiddot Ig~n I AMtM H5 0 234lt55

10039gt1 3410048 gtl60770 4171774 105~118 613749609 n 2~1 01 Cl~~~ 21~~ ~272S1 f4lnal BmU7 0

10936 31 1amp130 95 109768 Tl C1SUl16

~ 21165 49lJ633 7 Mol ~3 HI4043n ~

36m~ 1l7J~ ~m~ t~amprl -710CJ6 00 13W66 3411Llll 1587229 31]1(10 23 770 04

~ 34R79 14574 260100 ~~ 6~79 7~ 0

1~OI333 4-167812 ~I~s83 14m7~ 75107 OJ233laquo ~9W 5ro 22947m 6O42~ 64 143~nR _ R536 6~~R 1ll45~M

303635 - 3311~O 65137 bull699818ZZ4Z974 1gt1130 middotgtl18075 l14179 0

middot19044311 8ff1746 141(200 951533 Jlgt9n 8 405 00 U 546 95 2954 80 I 2200765 417liIS 141292 2Sli900 3418 07 -

U5l92~1 7~m~~ _r ~M I ~~~~ ~~~~ 123729 bull bull~ ~ ~~ ~ ~ ~~ ~f~ ~ ~~ ~~J ~~~~ 1O8554Ol ~I gt bull

bulle ~

gt bull lgt bull I bull -

TABLE I-RECEIPTS FROM SPECIIIIC SounCEIl OF INTERNAL REVENUE FISCAL YEAR ENDED JUNR 3D 192Z ny (OLLIlCTION DISTRTCTs-CoDtinued 00

Alabamabull middotmiddot M5lii 11 k73lZJ 170000 ~2 00 11092 UJroJ72 Aritona bullbull 329541 75n41 -

Arkanl8 ~ G374~5 middot middotiiioiiJrJlmiddot 1lltJ2-~jamp iwi i~ $8808351 838225 i3Mi5 sioii~i 206923~

isltmiddot8281~middot 1st CIllilorniB 78000 08 ~WM733 S2Jr44 11114

6th Caliornia shy 5300925 45511700 flU1lt312 1147094 1506217 4064 34951 79490 27327665 4JS777 1~8 19

Colorado 235191 I 7ok5lf 210bull19151 1~G~2 719 62 I 01 iiii

11235816 2 isi wi9middot 5jj9 27Cltgtnnecticutbullbullbullbullbullbull 732791 117 7~5 ~5 lIl5$8 1934000 101186 20 30981 79752 st n

DeIRware 58107 179419 191600 136398 259591 I 85 8982 9S 1 15 ~

Florida bull 217657 1~Hll ~JcJ91 lj4ltii ~ 1456 05

S 3-iGeorgiR 29913 [3 4Jllti7 77GGiOO W W j67 7G8 71

HawaiL bull _ 13819 1078 (1l 36319 1~7~ 27n 774 663908

Idaho middot 33420 lt)1 jj 17W03 iEiili-iwmiddot 533i2370 4gi52SiH gt255i65 middotmiddotj882i~middot

2320614 ilJiiIstJllInols _ M43~3B 8M6~1 76 17rJrlti05 140045576 4~9 l B1JI ruin~igt middot 8119 3~~2217 259833 7~2l5(J 138 115 53-5 55001 10 345811) 08

Indiana m57951 680392t86 11170407 1207121)1 13798 [I 19251935 ~

Iowa 1 152292 449246 2H42 Gl3-100 419451) 300 21199(l 72

Knnlll 1326171 6rg076 3053194 M95 638 03 i200ili

~8 79328 437

Kentoelltgt n2601G 3770799 3712097 12M 62 12928 35 2124 636ampl Oj

Jow5iD11 7W635 middotmiddotmiddotmiddotmiddotmiddot47j ~imiddot 6~U 51~ilS 2728 20043

9041849 l 9t

)llllnbull 251(149 1242905 i iii) 75

3r2~1 middotUUarjlaml 10882 11 12276 (lG 7633722 791515 2664 6 amp196 21-4i6

251rn 25 ~ii7igt8~iX_ehugteltll 4407fi48 29727088 214178487 1493sr-74 118327 9 7151 32 1407537 1 7D7 ~2 78 51 0000

15t Miclligall 290219~9 38j2734DH 8l9131521 362662 1795169 472IG 8007 103 3S- ~t 255-1 -lU ~ 52 4tll Mlelli~8n 3291497 94785 G4 12031044shy 5877751 ~g38U57 middotmiddot iooiilmiddot middoti8i7ismiddot -

4-72S ~1 167L~7 l~l 48

)Iluuesala 4531391 ~198105 94t8l79 1607001 1390729 2~7 onmiddot Ol Mississippi SIll 54 BW middot1881gt7

iiiiiii5 middotmiddotmiddot~57~ijrmiddot middotij0573middot 2 ir05 173Q rol

lit btimouft 3189282 343090 n 3G2341 n 5IJ~126 47gt5~J jcl ii52i~

~tllMlssourL f lt9 00 15 OOU 50 7533204 middot650 52 S32~0 70789 50474 2158gt32 )antllna 13498

9099i6middot 3714 ()() middot3i2Qmiddot 1370[6

middotioiiilj 1Il007~

NebrukR fi~5702 llO68U~ 1~26 l~ 27 6423026 Nevada middotmiddotmiddotmiddot28amp280middot 9779 middotiijlioi ii 1287 94

N~w H5mpmre 2001 90 530184 i i75 68ii ii ~ 1336921

tat Ne JO)y 22800 21300547 305amp81 65 2ton 141869

jiii 2865i l995754 61iig 2~5i7

nOO Mil New Jorsoy 390045 11082136 9798j162 154 210 ~3 636(IlJ-l 10019270 2lfi Gl

N~wNexien 4(1 07 393 1S7 93 i54iii~i (8i3 57 liSi-ili3

400011 CO

ItNewYork 121 no 78 ~02 71~ 79 425961 82 middotii77i~iimiddot middotmiddoti8ooilimiddot 444650 71 middotii6iii-ij

6[12(1 - 2dN~YQrk amp09421 83 1136439298 421437729 81087779 34735257 lIJ677 14 156011)6 01 153511 1lJ21

0 0 ~ ~ 00

~ 0bullbull 0

bullbull ~bull~ gt

bullbull ~bullq ~

DkniVCllt dag~rs

MO lOOper ocnt

Hunting

bowie kTlvos 10 por cent

gtire~rms helt etr

10 percenl

Candy 5 per 00lt11middot

alter Jan I 1~~2 3 por

Bm~M and l~n 10 p~r eltgtnt

J T Iorgan rncJot~ Bnd Ch~ling IhOllPIfapm sporlmg gum Jpcr ct~ 5per ~oo~s 10 ccnt

~cnt pe rcct

Tire~ or er~nrl~ for auloshy

l11Plgtilosolmiddoto por [W~

Othcr But(gt mohllcSll~d

motor eol 5 p~T cent

Automobile trucks aml

wagnm iI per cont

14th N~w York 21st New York 28th New Yrk Norl1l rafolin ~orth Dkobull lst 0110 loth Ohio 11th 0hlu 1~lh (lhiD Okl~IIOI3 0~0Il lst PennyhmiddotamiddotLll 12th Ionnmiddotlmoin Jld 1ltnLLlt)~ niR Rhooelslalld

183274r3 21611118 3358971

3516 629

63OO82~ 2281 7J 4~841Il 4931 67

113~ ~3 It14~3r

1160474 996 ~1

ltd18 -__ _-

1 614 ~I 124 (l() 4tH 72

middotiiiishy15126 ~8

4273fI 7411 [16

7~ 7f7 31

~P5l 157- 1~

43376 ampI 4~21~J 1675 1~ 55 lr~12i97 584 amp Ill 72 111 7231rl n85 21 qmiddot79 ~892 ~7 ~4 377 O~ 49WI58 29042

15ltio43 Ii 78i 30 591 ~n~8 j1~lIf1-gt 34 23g 148 3G 8~ 38 127415 ~37 16bull1 257997

0 11 09J 95 101 Rll 37 iiitiii --iiio 35 21271973 2981544

3IJ)27 82932 12065013 51 20 213oo3t 41711 11 4G5U5()(j iili ~i ~-i~ 200 Igt 339 no so

4274 amp-I hll 42 ~r39itt-00 O~57G 21

1910561 u 7jO~4- middot~7~lt4middot ~ G II L ~n jr (l(l 123lt 70 3~ 2 r 73) 00 bull 19 r ~ cbull ~9 nr 235 )7g28fgt40 021 ~5 ) 315Jl t)~ ~iiJf 167 ~ 4ci

1O669g 4 ~2 ~l~-l PI 017 r 1~dU

25n 00 31)(-121 ~ ~ ~ll gti8JU 13S 4~ 9135 ~5J 70 middot(It 0 207 235 MIS] I9~()j~1

i~i~i 12~llt7 10

41lJl71 middotiii4SSmiddot 21~21 14

07511 middot1middotmiddotmiddot 102J2~ C(1 J2734 21~617IO

1 ~5 1~~Ij ~l amp00shy 31 942 52 -middotmiddot--iOCii 407 O~~ 23108

14n ~2

I~~L~~

~~15f07 05 7lcI7O-Og 73670- 05 33j492149 = 115017i41U 2174S02 8 52B 70

Suuth rrolin5 1IJotJ48 80uth DRkota TenneSamp] 1st T~xas 2d Teas Utah Verwont Virgim~ Washington ~ irf(ini~ ~Iscin yOlmng _____ Phillppinehlnds

8 5S1 Jr~~~p~ I ampJ~~I2-rl 41s~39rJ4Ir~~~t

5 bullIJ I~ I lirl

101lt295 ~5 IKl 2Glt 04 )~rIIGl~ 2~~1middot19707 Il~I01il tI270H G20 [tYl I_ 1 WlnJ 51

O~l~7t IZfI-1l3 ~in ~~ 2 0-1bullbull10

3199Jbull 1 111 fro ~l 7 lt9 ntr~lo -i ~ 1 109 U7 58

232 lti 1I1~~21

82028 12 17067490 400J1087 33fil927

2)738 IO2n02 fgtH~0720 2924719~

II) 26-~ 275 03 17 512 31 10510 n5

135253413 502amp1 Oli

91lJ0345 1277415 11140 ro l53J(~

2 328 Ig 322943 28 1I3 48

747107 14276

2S36417 46751 37 0770200

nJO272 79 ilaquol92

1Il1~ L 7amp3 11 -ir~il-S lO6 UI In45SU5 9 97fi 31 12111 09 3880(1

57 55 3239shy3OO~4U ~I2S 05

7298 12~M fi 42312 1341lt Ii-

1 1I 5gt3 83 61175118 4970 127 fJ

841)45178 iJ6~54[o 30 139J+I~Ij 00

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

- - - - - ~-

TAIILI l-RXGBlPTS 110M SrpCIFIC SOUnCleS 11~ ITl1tAL REVENUIl FISCAL YPI~ ENDID JU~E 30 1122 In COLIEGTION DISTmCTil--ColltillllCl

-- shy

Emploympllt or

chUrl labor Of the

entlre net profits

WlrccoL

MoUonmiddot pidutlll1ms

leodoflhcnflto1

51)1r reut

Toilet lOOps etc

a per cent

YarJlS motol

bool~ etc IOperent

Artlclie marle of rur to lr nt

B1ntln ~rm~nt

elc lijperl

llryBM IIwrv hDotbullbull rlbull 10rr~llt

Blot dcliO( endJg ~

l~hln~ mrllthlnoB ~onrl 10 per rnl

Cillt 01 cigstleholders

and pipe IOpomiddotnt

Therm hottle ete 5 per ltC1lt

PortahIe elretrlc fan

5perrnt

Alabama ArlzOIla __ bullbullbullbull

~c~I~tma f22R i2G28-i middotmiddotmiddotmiddotmiddot82j~6 SlJ17U middotmiddotiij-7~middot middotmiddotiiiJ-ilimiddot 97800-69middot i5Si-02 middot iliio-ijmiddot ioOO9iil 6thCnlifornia 2OlGG 99S32 jJ~9 6100 19969S 4IIii241O 1080917 741017 6JC7- COloralo 200 13l8 22601l 41079 7ltgt3ILIll Connnotirut 10i07-i~middot 2Ili~I 111S232 1Ij)62 13100 SG30 73131 iiiiM-iiomiddot 3411325 ampL~9 De]aWlllll bullbullbullbullbullbullbullbullbullbullbullbull 166lt50 45700 _ c S~ ~lorlda bullbullbull bull bull bullbull bullbull 41454 ~m 3691 --i7j-OOmiddot middotbullmiddot jii5i il~~U

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~~~~ iG5OO middotjit~middot i5 ~u~ middot~nr ~llU~ Jiiitl 39fiM middotmiddotJa~middot~r ~~Iii- A-ioshy middotmiddotmiddot58800middotmiddot middotmiddotmiddot middot middot middotiii2imiddot middot iiiil-i1middot U~~ 2jltM 9ltU~ i2ioo-iimiddot middotmiddot middotmiddotiiilmiddot M rhulll 13573 1778270 360067 27200 3261) m 3513 M liS s~ ~2 ~4j2IJ 40 9~610 ampJ 6992378 lstMlrl1ljsn 4443 11l251 22M355 12[13 H2321Ja 1718(1)53 60)442 971bull 03 bull th~rihlan 8middot50 3IlW69 232048 10l767 300]82 111900 1359 iii35i 4i ~~i~1 ~ 100039 21211-70 2U~~~71 4ll-H81 591970 50-24 1st M~L middoti76iiiii - ~5 ~i- Ii middotj~9l)16 middoti7Si-i5middot middot middotii~-9~ 7208 13526-83middot io4jojsi Ot~MISSOllrl H02 2Ml2 fl(lJ1O 100124 1996353 85652 1105809 41282

~~b~ksj 110 middot2poundid5middot ~ fjji U8~ middot i2-n-middot middot middotmiddot546759middot ada 518 12406 13501 -owNHampshire ~~ middotmiddotmiddotmiddotmiddotmiddotmiddot middotmiddot1 150~ middot1 middot 0 ~~~Io~~~~~ middotmiddotmiddotmiddotmiddot8liltii9middot 8~- 4oo-Pl ~bull8middotj i71l19 7~U 1~~~U~ 16M53 ampU~~ middoti463is loMltlXlro _ - rgtJ 1st New York 21ISflM ~nllll 49U 1904972 4057U 1lC5-l70 __

_ ISthOllio ~lIIlO35 28 70193 200 00 ~70 82 AJl ~~2 85760 4U13 279 tono87 751437 296539W bullbull ili54f4Smiddot l3M 713 n

257~ 218lJ54g~i~~middotmiddotmiddot~ middotmiddotii jomiddot lZl bJ2 H 1st BIIllilyIvanlo 52)42 978 7~

1500 l-l91~ iio j~ ii5OZili2-i MU -

12l~17ro~7~3~ 9 IJJlt jS 9115240 4700 5184437 79~ 2112th Pennsylvania 3701 7 00~ 7(H 00 189180 bull 180152 39 (l4 2~2 322ad Pennsylvania 1815 I7~I5j106 ilt~ 14073 161 gtIl 25363 H middotmiddotmiddot middot5900middot 32l010 l7001 59Rbode Iland bull 11 W 1-lgt1C12ltl522JO 12428 2140 2324 29 11 813 74 392 31UIOSentIgt Carolina bull 917ISa Sooth Dakota - bull ~I2J~~731571rnUfSSOObullbullbull 1 -l0 73

251001 O~f ~ - 457 IBM 379 169-ismiddot~middot middot middotij5-8imiddot middot8OOSWmiddot ITt~ 8-iUS 131 ((11 20 ~tahT - bullmiddotbullmiddot middot32i58middot 6-l-61 12986 J3 1SO5Il73~

1-12 amp19 57v _ ~2)~(i4 i1665 ~~~~ j~-i1 8~ tO~U 6920714WIIShington 71 13 lbullv 181193 lllli60840

300995~2~~fr~~ middotmiddotiiimiddotiimiddot middot7ijiOmiddot 1J~ - ~5 4~~ 13~J1 5102 ~90l7B2 WYomln~ 2172Gfl 23~1ij2W j02B900B2

427257 Philippine blaol~ I~~~~I ~middot~iii~liii~iCIiimiddot~middot ~COCmiddotcmiddotcmiddotImiddotmiddotImiddot~middotcmiddot~middot~~~ -I=ccc=1 ~

Total II~ ~15 38 Illl 891 00 116543 74 88 AAI 2J 1 lI238O67 230635 40 R 523 971 00 400 8~7 90 I L ]~ eoo 35 1078 868 l71 152lt99 143521gt(756

2dNewYork uth Nnw Yor~ ~lstNewY()f1lt

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22 701 52 to R2955 eBOioo 6130186 l39SJ-lJ8 510lll79)6 3~874 75 B2cm U 3 166 046 77 18XliiM91H98 2913 M~ 3M 75 1~~Jr12 l~Mr 77 0081 100788 0210001737000 2705J5 13Ml77 6 27~ 18 541717 lI70 73 712 13 1J4~075252 11C 95 87025 13L19 10039 JI27~fj4 1405737 649~23 1l24180 2i~IlSS895580 18600 617 OJ ~9Z4iiij6Ii shy l~llOOn ri75O4i iiiij Iiimiddot middot~middot5li726middot - l5OHi333lt2 m iii middotmiddotii2ciishy663177 667~ 5797~ 27032 14635 1flIlO52931275 6 JOJ 92 516 Ol 610 1j1 5 Il 3rJOI~9311middotSi6iilimiddot

T lnLE l-R ECEIPT FRO~ SPECIFIC SOURCES OF I~TpoundRgtAL REVENUE FlSCAL YEAR ENDED JUE 30 1922 BY COLLECTION DISTRICT_Continued

C~rpl IorlnblnPum pelbull llJId rugs Vallesrerttlm~ Ilghlltlgtrk_ on Ulloun lroclln~ lkeLshycmellel t1~tHresumbdl boobIn e~ccss Trnnkl bogs sullJewelry Includlng Fan_ on0 MPplngSrll~he lllrln~ ol$4gtOlor on amount cabull hiltDlllrlclll walclles mlIejsL lamJl~ amountondlmndpaJntlnp middotP[IltIldNC aL1d shu~~Oto llU=S boxetc Bndlamp lneeessclocketc 1 0 prJ Total bags 011 Tyar 015 olSM on amount~(e 01 On Holn ModIS 01$1ale plirlt UllOnDle~ Dllilmount SCbsale rriOl 15015 W~r tllrh In10 per Olnl of tll Ine~CltlsS per ltlJII or Idnn 11Iu~ 5JgtCrootuare 5pectnt nr$enllmoo sq rhth r 0lS100lnlhclnw ynnlns to 5 per oont -1Clnt rug_ 5penL ~10 fl(f r~Il1 5 per oout5 percent

Alall~rn~ Irr 21 f7 1119 rr Sol Sll 711~ ~IM ~n1 M middotmiddotmiddotmiddotmiddotmiddotioomiddotArlmln bull 21111~ 2~ 3M 491fIlt) r7 7179 i~ror~

ArkallSo~ ro ~~~ ~7 lrlAA2rr 1111 bull 11(1 1 26 1st Cnllfornla $25 503 2) ~~17~1Jt 7l7 f21 )4 R 11 f( 1~~~17150 6th Californiabull IS IiJg 01 ~IP1~middot17 S~lOO m 94 ~n 02 101tlt11179 431 ~2 1-192 middotmiddotmiddoti~~M $2(1524 $00I2 sW5~ middot~UMjO Coloudo 181r l~ IM 210 l- 15~1iltpoundl Q~ rnno~ m~37 1246 j2 1~ 02 2973 ConnltdlenL 249305 5- 721112 291) 397 ~I 3711n 79 ~25 m 70795 3~r05 4S 417621 DeIBware H45 ~mbull 7-I 2~ ~~ ~~ nGJ~fgt-l -iS2 ~)l~I)s

Flortaa 4~~H(JI) ll2 fill l7 15lJl 2J 1YI 4lt2ll 774 7 7~

GoordB H713O00 1~791g 2lll4S~2 2gtC11amp1 H wall 5Oi ili Ill 4SO 01 3026S- 82 7tZ174 (S gt7ll Zl 1l10 1600 4~S 4~l 3700 Idaho 1~OIll5 13 1lI) 51 7025 47 ~JO 11 l n 1st IlUnolbull HSSbG-l i$ ttI7~D l 700H6~6 ISSfI3(rgt 260090013 2iJOiif m92 52 7~ i4iii~~2 1t137 1-813(t

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2igti~ 3 middotj~l II~ ~ M=hllollbull li ~tl JO 38002131 100300006 4280171 middot151150~F8 lfi ~m 31 ~l 17 SIZiI ofgt ~t23724

1st Mlchl~n ~~~ M IS 812 W S13 9~8 2fi 1fi 919 25 779 047 3S 2~0 91 IY 41 2t ~7 00722 4th Ml~h ~Bn 47 793 ~O llO04767 mrn 16700810 SIS 348middot19 Mlnn(OOlu ltlt852imiddot 14llJlJ62 3135797S 70 186 01 ~oitI rk1l 9 j-i~ - iJ go 68 ~ro

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ro N~bnIkB 2-00 64ll9333 14921075 ZIIG-IOO 2HIH663 4925 45iO

Nlltlld New nftm~hlr~ I~N~wJ ) Ub Now JMSY l1lW MuIM 1st K~ York 2lIlo YPIk 14th N~ York Z1UNow York 29th No middot~k

North llltrollun North l)nkoln 1st Oblo~ loth Ohio llth Ohio 18th Ohio OklBhoma

~middot~syieiI 12th IrllsIBnln 23d P~mls~ln RhodohLiilld bull Sooth CBrolln Sollth nkotn TCIlllltSroO 1st TetM 2d TtcuIbull utBh Vermont Virginia WnhlnrIOtl bull ~~~t V Rlnln Wlscoll~ln

yomlJ1g Philippine Ilands

1113 51 (I(L(152 122l246 117063 2O6taZl 3100 8(11082 5poundl2H s-J ~ 63260 6309~ 32 lI3 IS middotiWJ~jj211Jll20 l02SOOM SOOS11 ]06-]9 Ri middotmiddot41)j~SOmiddot~~53 17114 75 2780I0~1 middotmiddotioii-romiddot fi6~434SI411 3lll 146 6lt rJ~ 7rlS-OO 10612-3 I 142~R Z 213 yenJ W middotsiiiilmiddotVjmiddot04

11l~12 m26OO 23m2-OS 42(1237H 1st 48 130016ilSl Dll) 3) lG(1~9J ~ 7111 0-1 ~l 103000 M liOOO7gtI] ji2i~994 14-Jh36 265217 22302

C1) b-l SlOOllt JI1 791 ~ 91729lt1 3VI middot~2 (11 201 J4~ 74 ro 2 ISM412(1 4ft Hl 7~ Irgt ffiiltj5 41IWW 2t9112middot XI-~ ~9 1(lA~25-1 95 111W~2 371 W 2IJ I(II~r~ l(j gt1l 21 OS 8882 819middot SI121 32

H2R2r~ 13~ (J2 11 132 2- 1~7 l-ll 2 -- 1O07nm 4n [(D l~ rltln ll~ rolr~ 02

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115319H 1445E111J 1- 74t41 mlmOO Ms 095 ltIll middotjiijmiddotIrs 537 r2 2gt 114 76 27rRl~ n ~6S15191~Omiddot 31~ 408- (2 if-i4ijmiddot1054 721 m iim~0196 s~l ro 1~SI ll33 ro 17691 348 3-160007 H717098 2-1lro GO 2IS9S11I3

4 77391 205302 66 ~ll91l-21 i5ij~i~J47Jl71 ~4I09middot ~932 (1$7 20 lI50278S 1747~ 7P ICl-l2- 9 ro 17 astI 6gt537amp1 IIl Al2 25amp1811 -- 12IM3 37721114 ~04~Ol 103 S20 31 middotiimiddot14middot2841 middotmiddot middot3583middotA7SIIS2 ZlIII333S 3-SS70~ 3r~ ~l 7l

959771 1rJ17m mll2l~O 4lgtt01IJ 2~rd2olmiddot4S 325297 Jffil-13 [1 middotmiddotmiddotmiddotmiddotiO~21middot310U-Sl19 TiciUi middotmiddot6024i1middot1lJ7 ~7 OO71~ng 391894

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IM r 229 71 lUoif7~~ 4~ 1~~ FI 21 ~3Il l noll() fNl~ 4 M50 13 I j12OnlIIlJ llIgt4 2)9 8l ~7 I~ 1I 41r 500 frI 31 () 638middotmiddotmiddotmiddotmiddotUjOSmiddot IO09~ WI 1~3W32 2- 4~ ~ 2111100 ro bullbull middot01middot10791 1m 91~ 71 HO 187 7S 4amp1 8tI5 lI1G WI 49 439 G 008 27

1076 l~ 210 03shy 214276 33 Tillt U 002 12 16 fo2 bull _- ltrom SWl45-l23 19614ifi5Ol 23054822middot 3043-120152 230 3- 2J ~l~~I~~middot1771797 llllH4S 37621 4121400 13lmsl

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TADL~ 1-RECBIPTll FROM SPEOIFIC SOUIIEl OF INTEIlNAJ IEVENUE FISCAL YEAR ENDED JUNE 30 1922 BY COLLECTlOol DISTRlCTamp-Continued

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----1--1----~---1--1--1--1~--1--1--+---Alabama $38 llOf $4il3 309 OJ 1777221 1213995 $29171 73 IU41l418076

1302L07 1m119lH 10000_ 8H11f laquogt466 214121~Q1Ariona Arkansas_ 1lGS724 2i7 73 21 ll)~29 __ 31R TJ 1057302 6 979 (-IS 00 1st California 1823421 2 8iS 27R 70 34 amp88 MISfO 32R 2 _bull _ 24170 4G 12835701 81880525 00iI 6th California 255~91~4 2 7gt2 (-Ir 151 670417 - 191 __ 322949 1012843 49 006 320 S5 Colorado 4U 2_-09 71 WJO 52f 40 18 BOO 42 14 27 227amp037 414]00 19950 Wi) fgt8 Connectlout __ _ )4113923 IJn740OII 2iJ 40amp 42i __ S 280 10 286amp852 1iO2211i-l-J95 Delaware lO2Jamp03 HIUO15 45000 1452 4C452 5 AA(I 2IlG- 17 Florida 25791 12 502 Os 92 2710001 w _ _ _ 27H05 H~198572B Goorgiabullbullbullbullbullbullbullbullbullbullbullbull 72 Moj 00 coo 752 21 2820793 ~O 9098 71) 00lHawaiibullbullbull _ 1083007 12130241 ~ii8~I -ii4ii41 l~~~ 6 nil 26 15515oolro Idaho _ _ I 5S1 55 200201 841 327291 _ _ __ 2middot141 329732 2 Ill 8~1 01 1st lllin0i5 6000 1 64118 74K46 157478M 2OH77 _ 13705a2 ITJ 225 M 2-15 8SO 134i7 8th lllinoi _ 5OG9a70 1 18 770 18 __ _ 5 fIlS- 20 2-1609I~ 2~ 452 433 16TOrHOOI~Indlana 97gt6596 189181669 32 9J5 2-1 bullbull bullbull _bullbull ___ bullbull 377 2 _ 3131249 53 012 39905

1lowa_ bullbullbullbullbullbullbullbullbull 6670031 1402611 118200 ~ 28390 II8liOO 23 (58 789 19 K8IISIlS bullbullbullbullbullbullbullbullbullbull 42727 fgt(I 8381100 1521414 1_ _ 40111 198li~25 30379 i21 G~ Kentucky 111119 iHO 274 7 971~31 _ __ 1 _ 1-lt015 989300 JJ 122 lOG 2 LouiJiBllil bullbullbullbullbullbullbullbull 5781726 78820568 130G03 rel 22 751 957 00 Mline 2117()81 40 HI 35 l2J~f1J ~ -t_ 18~ ~ 617047 H 804 208 07 Marylandbullbull _ 17587732 2oJO 10075 1~215g0 1832 1l2090R 305m3D 53 82li 623 72 Massacllloetl1l bull _bullbullbullbullbull 41()-166l2 4 315 671l 69 1101 19 3292l _ lJ95S359 10192831 169813 491 51 1st Micllij(an 22772-lil3 223-142917 1S41~ 00 2-144759 3981159 182 1(12 2lXgt 011 4th Michigan bull __ 38~071O 579 71D 30 4235 31 3947 427478 1977197949Minnesota_ 12379~ 1 W7GW JO 194~ ~1 2Il171 443182 2301980 -ill 2[1 M2 88 Mississippi (i 779 91 1~108J92 717200 900 7181 00 4G-lO t97 00 1st Missouri 1464-1779 I ~3R 7gt1 gt1 2-1 92 73 141 34 WO 97 24891)4 r3~Uifm41 6th Missouribullbull 7057502 1002 2W G3 834629 2075 225100 1061amp94 23639amp1561

~~~~- ~~1~- ~~ I~~~~~ ~~n~~ i~lt~i ~imiddotmiddotmiddotbull bullbull bullbullbullbull bullbullbullbullbullbullbullbullbullbull ~tr~ ~~~~~J l~~i~~~

sectNew 1llImpshire 2l3793 18 _ 12 no 57 29652310 2(1185 223D91 100999922

11 New Jersey 8l6633()I - middotti74 5llJ 1225 - j-i9iiJ-U 1oo ~r42 9-2 4r4 91 2 amp11 92_ 15000 10169 ro l300-4 n 21223336 5th NewJersey 1sooOOI69 _ 18gt0620199141089 1800218 10071 2810289 amp000510565 NewMegtltico_ 9170amp40 bull 18HS 9352022 7lM41 _ 2200 718031 123070050 IstNewYork bull _ 2900001441 tXgt4 32 fi)~24 83 276702973217i036oJ 1711393_ 8)rgt-l 1710947 fgt(I7003fgt824

2dNewYrk 777a91929 8l198middot1 47085 ~119795 571916J7 52 [16824-) Ul-24GlO) OO77074421Vgt81O 2l4217272 3354511GG 58744230007I Hth New York _ 1714128(12 151200S 2519lOm 1laquo~1188fj 420amp155 gsa 1 4l04l70 47H~Oampl9II 21stNcwYork 76265047 ll6S41 5379421 81741312 4104941 31000 42200amp3 U61675767

28th New Yorl 147S577amp1 1397 2223 fgtI 95~l1H 1i778S252 IS00297 1~H40j 2192137 W77420101 North Carolina 399517 43 39 lO6 1 439 45 amp1 tH 1411 76 182 58 20 329 34 122 413 320 341North Dalota 181327W 20041 18152157 415240 470 410710 1~11739lll = htOhio_ 101714273 --middotj004-ii-middotiS9ampSi OOGl302 1127IW17 12SH56 ~49 HI811 1304093 b-l(2262169

middotlothOhio gtJoOJl2S _ 2181 344~4ij8 57037380 1341831 GliO 1220G6 Hli45S7 276211790~jlith Ohio_ w7 343 18 __ ~ ~ 41 73 2 0S(1l G82 079 22 7 132 i6 1630 a y 0 1O40 74 20 02 52(1 70 18th Ohio 1 97~ 206 22 34~O 00 _ -ltVDo 96J5 21 19 441 23 2190 9Jm 70 7G) g lIJO12 _ 2197 99i n 133 tll 8~35 34740 Ollahoma _ 7Diamp169 29712701 ni5764~ 2810m 3~702G~ US1272 1S~02-l5257 Oregon 722170 amp H200 3491133 7722121 l2~m 8413 3a70w 1~79lIH12G 1st Pennsi-~~ja 2 amp3 184 84 726 a3 20 1 365l1 01 3-1 mamp 39 369 8oJO 9 3298 400 ()7 307690 Zi 629 27 37846 30 ~G Go 90 180 00 715 4~ 12thPennylvania 76100970 __ 341l5amp 79712 01 1l()~6S 42Hl() 1198128t 2302741438 23d Ponnsylnnla_ 1ll6Samp8-137i 89 2~1 ll 103 1( 21074588 2190712 (4 3213859 4UIJ00 330252 5ii l24OO 912 71 RhodeIsland_ _ 51579292_ bullbull bullbull I bullbull 71D48 4ti5-lIl~1 56161~21 4604W bull _ 4OMSO 3i7437009~bull _ WSouthCnrolina- 247Gm61 98738-1 27477oI 6~91 1599017228)709 1144738527 ~OllthDakota ZlOllO~1l2 844182318-1300 135amp47 270821 1820291 2pound4405 Tcnnesoo _bull 533g1380 47112 493IO74 S83IOO 2084300 421J21 212528 2179t676l1 1st Texas 739 73 42 2 4-1l f1 57 no 36 700 929 75 1O9J- 90 _ 12 02243 22 l2S 33 278(9 1-l2 a7 2dTexas 128513780_ 2534 55754 57092 7087117 1357JU121 j~77J2 MS 7919250 83aamp-l97 2448~533-l6 Ulah 31707amp JO 17 0 67805 II 007 2l 326 77lJ ~ 0 14J 97 7629 5 223 26 0 130 437 26 Vermont 15729216_ 20761 n931r1 lamptoj3128 449145 _ 10029 459174 41720023 Vlrginl$ __ 691200 S6 47911 79 73~ 1128 7W981 27lt) ~ ~amp ~I 39007 46S956-18 n9 W8Shin~ton 123912273 9731287 13Jn43(i(o 11 (Jf m ~ I 2157533 2387501429West Virginia bull __ 010 1ll 23 2132910 531 512 S3 633457 H 2ii 6 MO 82 13452 4~7 W Wisconsin 1 488 IlAA 23 243 24 l$middottij - 9998-1 ii1332fs 1-12 amp2 91 _41273 33 30673 8l 739n1O 5O4amp 6]6 16 Wyoming- 165S0547 156618 167371G5 2072307 619 2O720Spoundl 2O~55B17

Pbilippine Islandbull middotimiddotmiddotmiddot0middot0middotmiddotCmiddotmiddotmiddotCmiddotCmiddotmiddotomiddotImiddot--cICC~Ipound[r ___ 47430291_middot TatBi _ 172 535 143 6deg1139 362 52 51 3711 00 59 270 47 599 sao oy 615 613 92 SO 000 58U 53 1 97~ 58G 91 495 559 43 50 00 3 370 921 4315 84 827 SO 107 451 083 00

NOTlC-Arrni5sloJlli to thelltelll etc whon 10cuntil or Ie crc no~ taxer by tho ReVellUe Ad of 1Q11 lIectlve Jnn 1 1922

TABLE 2-RECEIPJS FnOll SIECITIC SOURCES OF INTERNAL REVENUE FISCAL YEAR ENDED JUNE 3(1 1922 DY STATES COMPRISING Two OR 00 MOUE Dl~Tl(l(ITS FilOM THE STATE OF MARYLAND in THE DISTUICT OF COLUMHIA WHlt-H COi~TITUTK mr DI-Tnrcr OF MARYLAND AND FROM THE 8lATE 01 WAlHINGTON AlW THl TEnnrrOnY 01 AIASKA WIIICII CONSTITUTE THil DlETJICT OJ WSHINlITON

Distilled spirits end alroholio bonrl

DeverB~e ltIlrl L d llucome and NanbeVlmge ~~1s distiJIoo Nonhever_prol1ls tilllrl jrOIll shy E~IMC- lro_ age spirits BnUI

(individuals Bpiril~ lorRectified I ln hnnltTrallilfer orne ------------1 (tax pBid) 1partnerships ctalelt of I diverted to l spirits exporl 1lrll s

Bnd ()Dt1dtnls Other beverage Or win~ s[lIl1lPS roMOthercorpornlian) lu per per gallon each ~ and slampsFruitJcr pllrpOOeS tnaterlal_ matcrials Ir proQ( ~~lln 30 cents 10 cents ~pcr gallon~_on 20 I~tflllQ llltm IliAO 10 laquolit1140 20 s-I20

i570 Alaskabull $424i iiO 00CiliJorniabullbullbullbullbullbullbull bull 11100 1125179 56amp1802 mI-Mot o( ColumbIa 1525 H3 02

middotiiro2001221657 ~iXgtD00Illinois 4630997 99 IR~5 71 68 9887 5SgtI0 1 1M 00 M~ 111~1)()Maryland 1gt 037985 02 1~~~~Michigan I8hI72773 iii9il4- _ 10400Missourl I 725 208 56

__ 27Q482sNewJy jOOi8-iOO j~j- --j7i-isi 235jiu middotmiddotmiddotmiddot9iSOmiddot NewYork 4702328659 5361 20

Ohio 318747589 197912 2672462 77 ~200 22SSoo Pennylvania JWG02 608CI00S329431OO 128019144 roro ~ TeXlLl 128700034 Washington 14125348

Reetrun ~iquor dClllcrs Still or spar_ S(itl ojrGrape braudy I-----------I-----T-----I ~hurfor rortirying ormsIrlln~ luc sweet wmes Inreno(I lbancordIals ric 500 b~ml13 Jn~ntllfiVinolejeper ~alloD ~Ulli ~111 cents to II m mrreis or lIlore RetaIl125bull Imt roeh(II) lton( 11001100 lt00

Alaka iiiiiri78 -i232700~8tirorIlla i3si983TJshy 1J(~j ~~17 Dilrld or (hmhb 457997 2J1lJ middotmiddotmiddot~21iiiii7i 11763lUlnoigt- 30206339 5188248 R 37D 76 Morvbd __ __- bull 0067 8078 32 3 1M lO Ii~ri[mn UI731 10000 1969 Rl 65000 MiOODll 2091614 100lt10 20001500962 294169 1250 Sew Jerl-fy 1457323 11 YJ 2155832 3375GJ NewYerk 538 04R 00 1326C5 74 180 98 32854 58 53s1iii Ohln 254119gt 13281 47 4-mjlJ 10000 Pennylvlll1l 89212 58JOO51 IO6J763 LooToxa 2HUI 20))00 1000 WashlngtDD 125 00 ~OO 00

ReJni1Jqumdoolers etc (-iolation) gtCC 1001

Llhsec 1~ eYenlle net

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

A11lm bullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbullbull california bull _ Dlstnct olCoIumbla Illinois _ Maryland bullbullbullbullbullbullbullbullbullbullbullbullbull bull Mlohpnbullbullbullbullbullbullbullbullbull __ bullbullbullbull ldlssoorLbullbullbullbullbullbullbullbullbullbull __ No Jeey NewYork _ Ohio Pennsylnnin Tmltas bull WashiIlgtonbull _

iijjis nOgtfbull 33 37H9J~ 1300283 584497

30327 5268

5-34049 ~7 3066i 100 gS

ili4 24l69 452 Il3

$lJ 31

-vii34 $4gt61 ii334 i3i 26 ~oo

bOO hllrro18 or lllore

ii-3i fJOQ

Molt liquor lolers _I-------------1- -----------shy Miltollsuampshy- 0lt oolloo lionsrctotiJlg

Wlwlon]r to dstIUednotl 120 1iO spirits

~lR7 2) 84000

10ampgt50

~1~~~ Illinois bullbull bullbulll)-~

1IJg lls$Our1 - New Jersey NewYork Ohio PennyJanil

~iltomiddotn

Tobacco IlJJd lobco manlllIIlll

Clprn IOOoltdJng to Incndcd tail pri SnUlTiJrr II(sn~fir~er I (f~f~jIr I (~~n~~~r Mar~IgrCd I~~sL~~ Cla A per Cia B per I Cia C per I ~~lt D Class E tbolland IlJouand tbousand 1~~~n(~ flC~ pound h~~~rpound

~~~~~ ~~~~~~~ bullbullbull middotIkin iJir m2tiI7S 24192446 89246997 32i1J18 982445 1950 2135~1 10mB Jii4i~1plusmnimiddot ~r81S73Di middotmiddotmiddotmiddotiOO4oo 98663119 lro3511~ 419893~S 12930 7l14l (1f)(i2flj 1 266074 Tj IOO 1083OSS73 bull 5l23m lO1l979J 167979275 2JGZJampJ 2~Wn 339650m 1123108 l33I626l7 9707700 9475004 13go-l~10 126752 36333l 4i11 2O7l9~ 207 14 In71~l2798

4479105 45522245 1~2IMl(l 59000 Jr 1144802 ii3ilOooo 180 12H~n66 173915415 ~66156968 ~Offl 130J7979 741~3882 3I~J=42 3729il[)5 31925924 12233911 IlN~ ~~ 3~n97J1n IO~~A~ 19iI84312 ~ 1(Jfj7~8 1i3OOS 54 1ltJl3Ml49 146486Z 500J4() lOO v 151~72J38 ~_bullv 72S707~41 2719 -W 14 3593 7823~ 15325 506l4 16982(j II 2865069 273 21315 2~ In ~iamp1206S 2fll8 9~6 9)l JJ 137 28~ ro~g l~rtHl ~un~ ~~~ middot~~middotImiddot middot 1 mn zr~u~ 5~

bullbull

TAALl 2-HECEIITS FRO) Sncrnc SOURClB OF 1ITER~AL RCElUE FISCAL YEAR E~WED JUIE 30 1pound122 BY STATES FTC-Continucd co

Alultf~lo1 1gtnltorlt)loomat~rlL

Relall ~m1er

I 1Illltlr1lO1----r---middotColOJld IJllonlorotmiddot )lllurl CoIMed TolaIUncoloroo Total Lmepltf POUll~ ~ pltJUDO tHrctll Gollllffi U(lloroo Relllll WIlIoleoIWllshy ~ olOOTJUlrmiddot10cml-o f cmt olrommiddot S4S tile $-ISOgwiD~glriDC RnrluDguin~ 16 liS Noo

-----I---I---I~-I--I--II--I---+--I----------Al~ka _ ealilornlo 457-00 11 IJOO 00 $1000 $26000 Illtrlct 01 Golllmbl S~ 00 7iiiJ i iOO 00 i2liampooIlllnols IWoO 30 2-l1l5ampib 410000

lloryllUld 6S wgt (l) 3 MG7 131gt000 5~12oo 23100 7~50lllchlgampD _ IOl5~ 2roS00 00 ~5 00 lllllOOrl 100101 00 Iamp~IS n 2400 00 8 -134 113 middotmiddotmiddotmiddot252302ii30 N JenlY laampll~ 51gtt3112 645000

~ 10600 1lnlOO I l66 00 Ohl New YOlIrbull 16 1ll3 52 25000 45 00

42 SlJ3 00 646150 1251amp50middotmiddotmiddot i7~ iKi 10000IllMYlvDUlabullbullbull _ I 7~G 2~ 00000 ~ji60ooTnx _ 00 00 middotmiddotmiddotmiddot8amplOO333~O 00000Wllllhingtoo

bull T ~bull --

pamp~~-- bull 1

I- shy

~]f gt CO JI- 1

-_)- ---i----middot--~middot-

PT- ~ bull

S1lltet

AIab CalIforult Pblrllt ofColumbiamp llUooll lhryl1 lllrhlpo ll)Ollrl N lrT~ N York OhIo 1lll)middoth1gtll1ll _ TfD Washlllgoobull

~o cr W(lI)

riUii1 MM

6011 05 ~I~ 3

100100 6iO72 6~~ ~g

0 l5 1)2 173l07 3 H3 73206 1

TI 1 (ngtcn nanlnetIr( ((iu~lt1

ri~r n1 dFITpllltgt mamlrell1IJr~s-annulll $~Im_

roOOIshy100000

llga ~

ii26- 39shy00

205050 119 gt0 00

looOCI]_

=~1Jl1Tll$12

--ioiiiii

00 26-1amp 00

14-100 76200

OW-dltlfll In Hrl200001shy()r~OO()(lO

400000 c1~ar Wr

d~ar2J ] 000 Dr ItnrllDtl thDnor 10 Ct~

-iimoo- middotSI2iOO32middot middot-3jj(00- -7iliiOO

31200 9 so~ 10 108100 2727K79 67200 3221 20

65400 9 OOS 40 01690 7221001 1670 ()() 59 orol 110 5011bull0 102ORll l-I ~OO l~ II

111bull 00 bull roroo

$iSllOO1100580 1~

17 iO 11000 ~ro2 72fl 16

middotUS~S61576 middotIUJI)2328 middot22O3S38i ~1

70412 H 220357 ~ (cr) XI tiAA ro

1471rgtO102121 MOO G Ii)

Toltoo mlllJr1(r~---1lnttl~1 Mmbull

Owr 20001) I pouudbullbull n~ Milla-

In ex0e5S nOOlSW001- I 11)1001shy eoUeel1 T 0 200000100000 lYIoctI round T()latln~ (0

ponu pDund plr 1 000 tDlmceltl $12 2~ IlDHnIDr

eti~n lhtltlr 1G rent

--_ - i2-iO2 $1200 $30) ~ S11J77 OO () U~4~middot middotUoomiddot Siiiiipound Mm200 6 lgt 753 4~ ---_ 011 12 13~ ~4r(1910m 2middot100 I S55 20 373 ~2 r Z46 176 21 2100 837168 10 7Zi 9 79~oo 72110 fS 035 40 Z-l Zi7 62 -~

2r2110 i44-oo

162568 10021lI 4 114l39 7~

3600 12000 7009 12 230372 12 122 37 n5~ 01 [1 21 ll93 6H ~00 -

~OO - 161 TP-l 19 ~ ~~- 1410 9292 ~

~9oo 6036 2 PI 2S 1Il-OO lGtM

7000 1M 2-1

~n 00 3S100

3O1913 12-1100 2I~i00

1(t 00 1100

ClgareU Includicg

small cigars

Pcr 10000 cigarettes Dr rrUtion

tltet()of o cent

nl anr IIm

0_amp E - shy- -~ ~

TADLE 2-RECLlITB FRDlI SPICIl10 SOURCES OF INTERNAL REVENUE FrSCAL YEAR ENDED JUNE 301922 BY STATES ETC-Continucd

18lanip iIIIJ by postme(Nmiddot- lor AleskB llrc wcludcd 1ll UDlDuDt rpNtOO r W~IwgtOfl ~nd I Di(rlM 01 C01UIDhia Ln aDlounl reporoo lor Naylllnd bull bull ~-

bull ~- +~-

- -shy

~-------

Stamp taxes (nClt eJewhere apediled)

Documentary

Mgted flour

Batee ofprMallter~ ~ llonds Cepital dUCB on Bny Plfgtyin~packers~ capitl stoollt 8100k tansshy

e~tMngeor re-shy TltJ181 rd rIssues con_fur Slamp sa1eltl fers on each ek for each pack 8 ntl pockrs SIOO 013Cltlby pOIshy vcyan~e- Sloo In val U etc (accord valuo or It[(shynlaI or fraclioning to class tlon thereof thore~l2 contsand velue) 2 cent

Alaska __ 1]~~3l384CiliJorniil _ _bullbullbullbullbullbullbullbullbullbullbull $681849 23 ii000 M~imiddot if $384037 1oii Iii Ditlrkt ofCollLmbia 20894213 942 00 ~lj8~ 00

Illinoi bull -~ii~ $Ii1)I) ijZ20~ ~middotgtijjmiddot438middoti6 274131725 298 59U 86 -$ijiri7roii2 iiiOO~i- 6l7tIIl ~hrvl~nd SJ U~ 00 ~1lOO 1307900 _ 2102gt161 34557803 1012922 16 [flo 93(1 g2

43S 002 08 618 592 01 185303[gt ii ioi lis 1~-i 11lUdiigtl ilieif~ilt$LLtl bull iOoomiddot 243821 ~oo 44841197 737~8435 1lr-597~~ 13lllt106S3~OO I~~~Now Jey 552(4133 47381506 yenlL49ltloo 14iH~l NewYork middotiiiJ-OO 1gt0600 (iiioo

3600 _00 99143129 9 84G 776 40 8181 5~1 IS 131801421 1402172 21142 970 ~ Ohio ___ 71347227 139365251 3526175 249010 157039056 372JIlJ11D PennsyvanUL amp3 4ffi 72 2 lJ7234 71 1l83zt5~ _ 7amp00 a 119 7amp1 97 Texos_ bullbullbull __ 1022444 87 36938113 2copy282 64776 1 J(4 626 38 WashlDgton 28512534 OJ 2OCo()(I 175784 lt00 ro _492 645 ampI

IublLc utiliti

Trnmpolition Telegraph and telephone messhy0gP dlarges Lea-sl Wi 0- J4 (nlmiddotFeight by Psenecr bv ~r8mountSCBI$ belihs Oil bv lipe ~d 1 0 TltJ1alnoil or Me ~~r1~~~~L~ failorwater p~id 10 pOeteo lines 01 50 plnl t01 amount 0 tfaction 0tDlOunt nteDlollnlpill uDIunl paid oetltrha~pold 3 er thereorpald laid B pcr a per ccnl 8 per oont tr tonl~e-ent 1 cen( cent Ilgt otbull

--------I---I---I---I-~ -I-~-~__ I~~_~I~=~~=I-~~ middotAbltkJI_ - __ ~ $337 4~ cJjfmni~ _ middotbull $58081 26 17156]6 Disrirt oj (olumbia 71284175 11 middot middoti35Illinol _ 14 1M 54 5397ili-8~8 lol~ryl~od IR 731 32 168419 shyMichigan _

60 82 II- 3727996 241370lID~

M--uri ___ 504212 10700427 tW Jertmiddot _

1429254 5034720 00 610

-New Vork 2]1)-717 2795228 71 Ohi~ _ _-

1157544457 3162259 lill303 1G

Pellnltyl8nh 54 20 46

048 If 1041 7Gg 02 TM middot middot

7750015 U63IG56 049ffil79

W~shington _ _ ~gH~ _ M20 213346

_ bull r bull

bull middotmiddoti bull imiddot bull

J--U_shy

~ ~ ~-

per cellI

middot middot-i-Jiampi

Bta1el

11Mb ~0J1I1lI bull DI5U1ct oJ Cltgtlumblabullbullbullbullbull -- lllinolI bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Maryltolld bullbullbullbullbullbullbullbull _

TolBM 2-nrcrlIIS lOll SPECIFIC SOURCES OF I~ER1Jr nrr~WE FISCAL yER EPTD JllE 30 ID22 11 STTES ITC-Colltiuucd o

lolkhlpn _ _ 11591 701XJs5oiui 11155132 S8 Jenoy 2629I11 s~ yOft 1Oll~~ObJobullbullbullbullbull bullbullbullbull - PllnSyhm 11119(740 Ttx bullbullbull _- 3769152 W hloltoll _ 84Cl500I

00 MdItOO or tNi1

part ofla~c or poliCYScens

$67 4amp 63 201816

1376432 60S404

Imhtlllrlll Wkll payshy

m~Jl p llll 01 -Cr IrgtOfl 111

pcrorllrl wCltlkly prltgto mblln or 20

pCI cent 01 nrt monthly pro-

12~lfI 1~I11

479n~1 13~~70

ii1l3 llQWM lS3OIIOS I V 3~ ~716~

MarlllO inland lind I re Oil

ICll II or fracshyIlonnJ lart 01

premium 1 cent

middoti3i7rlt~middotImiddot middotmiddotmiddotiiiisiiosmiddot i5m~$1iiI

JI(i777 8512 7 2l01O66 [jJOOJ~ 32gt53-1 29 135-1118 76 16 jlI ()lt lSllM5ll7 Zl353IAA rvI ~ 0957310 11lS631 75 fo1 Zll 7l 9327112 262 Ie 10

1636fM17 lli1W00 rg252liO 14l70~75 413 313 IS 30S357[d2

ampll--69G 2105232 1S4o4a4Q m~nll-j n(13876 57SZIamp 74

13011 0 OIlAAIS 151~30 ll 5-0 95 2l5SO 22007(15

Caslllllty On ~ch $1 or freoshytioIlllI Jlart 01

prem I cent

JIIIIo-shy

lxelHt Ia~ (nt rmiddot1 1

AllllgtshyllIn~1I0

[nlck and wngons

3lllIcent

Other auloshymoblleslJld motor cycles

5percenl

Tite_ or (ltlj~rl fDr aUI~mobll~5

el~ bull POl eltgtnl

IlLl urshy11 phoooshy~I1Iphbullbull ~tc ~ prr ronl

T~lltll rockets nlld ~IDrting jooh JQ pr orn

Il310laquo33 47b7ol6

65316557 1112543

tlIIlISS 45~12

I20231BM 971401 sa 403302 t3 1318137 72V~ 0

114907 0062~ OJ

~ 1112159(2212608 J5S99732 3M7S4iS3

3~40475S 46IHosmiddotOO

273318 7v Jll 6W J5255

middotmiddot-iiiiliri6iJ7middot 331962

1j7~t74lS

1299760 9OIl6Zoo65

43767370 12M 25l 27 53m2~IO

1l1jJ5401 21 2~22J2OJ - 6O41tt91

411751 17

middotmiddotiW94nSSmiddot oltr

S~(LltIIO 71I0(U3

l71(tltl13 S 16717

lmlll1~ 61 11-I712

100075 17t G5~ 70

rmiddot 72 427 111

iii36ioo 11756

=262 (15 l4700

46332 26 266Z 70 rJW36

middot1rOSOl09 17SAAS 91 l-I381n7

11gt127 12739

-6)-052middot

middot0

111C-5 Imlhl~nnd Ions nJrnnn1IOporcont 1IM 5

]or cellI

middotmiddotmiddotmiddoti7iumiddot IlOS 36

3255amp65 18~2~ 9t tiIf 1166 75

middotmiddotiiIMi2(I265amp 10 1985 216 f7

63SZ5701 Cij71IIIH 6128 241 1

279713 211101 00 M l3

HlmUng l)lrkCany ( peT llltFireanu kl1h~COlli arter bowie~hlls ow Jlll Ion ku]ngt10 per celli etc I

~3leTcelll cent

_ IIlL oil tlIt3lil 10067gt 75 mltm 3~OiIS U oiOO8-imiddot _36

lbZ5 tlll8 346lIl S5 211161 14~117~ 4Zgt 77 33200001113Jt9l 11256 103 51 2SO ro 2t 51139 234557

240Cl~~13 1S5amp5~ 21 309743 60IC 11middott4571ll Zoog8is+-I - wi 89middot90771 Q7 1~3n 7 IM5fl4~1 -m 21~4326Q _-

AlBW_ bullbullbullbull CallIomIII bullbullbullbullbullbullbullbullbullbull Dtnnet otCltJltlmblm 1IllDltUbull

t 21I35DS56YWoori _ KeIIJlISCy NIlW york - Ohio PennIVllnla TeXB WosbJnglOn

Chow ]1Om J

percont

18i2281

4SIt~U ~7216

2 lI3 62 247369

20059734 ~695-98

G 762 78 91 g-

bull TABLE 2-RECEIPTS PROl SPBCIl1d BOUnCES OF INTEIlNAL REVENUE FISCAr YpoundAll ENDED JUNJ ill 1322 Dr STTE~ ETc-Continued

Stalell

Alaska C(Ilifornis bullbullbullbull __ bullbullbull [ligttriot 01 Colum ba 111lnol~ Mlll~Jlnd Mie iJ(iln - MiOLli bullbull Newkr~y _shyNII Yok OhIO ---PennsylVanID Texas Washlngton

Exc13e taltc (mnnurmrof)--CoulInoo

I Slot device I Em 1~[oionJlic- m~t 01Cigar or vendiDJiThrno YachtIurtlgtblo Uery Hunllng I Aids Toilet child lbo~cilrctte end ei bull ILIre Iihrand hvcry motorloelric bolll garments Jltlllltle or fur lOOll(ltlo or the er Totalsoopsotcholders m~ml- boals etc fllll5 boots etc~l 5 ~I 10 10 per oenl tlIerentel tire Dctaud pipes ~ per centchm]ler ernt p cenl lOpereotper oon~ 10 por ront SpOt cenl pr1tUs1OlOpcrceut 51illd 10 per cent OCr ellUt

--_ 13172_ SlIU lii2i -iii227~- -i9i~i28 sm377261230079$ltiii75 s24371~middot 2J171100-S3 466 81 ~117141 1444141~ lO~ 93]1 ajJ(i(O~D 71~ilM - --3W918 19MI)([([i~middotcis middotmiddot~i645 j(~I9 73680079 J(J~100B(i 200 1~1 2~0amp1912 213IH66 1056242 020shy 37IlB102amp371300 ~6 M795 21081 70 1 2G 00 9OJG 84SW _ 00

_ 51 OO~ 82~iU 172271 606801 O7H[l~ 41~223 2-1~J90a 117102 li3Z-l18_00 18180l~ 7middot12149700 41~ 821767013 I IlH48 149646 2~i39 105210 ~8 nos 74UiJ3523897_ 8-amp) bull 17010 646318 3im5S~ fll8(119 1103447 2161903 9013031 491402gtS-I ITbull1 S1l-1OGO

2271~1S5916()2UO 101315(0 31~OJB88 4B3n IS 22713 iO 6-lW46 81l22U llS9276l 1l6l950 5 17( 4~1 42

I _ Wm9US-61r CJ69 17033600 5-l2~ 2~ 827041 31l3li285232 -1M ~ 1348253 S71361 3015 ~ 6amp1031

7]OCI(~610000 110~~ 2 i2i5 12 5H5MS1l51 ~2 007 a 302124 206W08 1169875 12D~17 72311tl0 middotlJ9lJ3 3a01~63 lHliI8(sJi82 8098l9 Hl1 ~9 451 351~5 169180071 11

- 7ii05middot 155137B 139183 -_ ~()8IJ30048115 m_M

F-xdgte I (colliumc or 110 ~rnltmcr tbe I (soo (I(J R~middottO Act 1921)

II Carpets Carpeks Bnd I PtablcPcr[L1mCl PlITtmnks tgs on Valises lightlllCCfuDe1-hs ItmiddotkCIumbrellas amount in tmvclinj jjtLlTCSJewelry k Sltulpturo cring Trunklt F~M ~nba~ smt includin~emiddoto ofI-che medicinal hllli~apparel clt SmiddotIgtO per amoumlll cc hatpalntJn~s JaIll an amunl inclooks MIJ handurtide T(ar sqe yd c of~le lrlte bw etc bmp Totaletc x orel of on coch blg__ 10 prke IU Xlt(~ aslocmmiddot 125 each shades on II cach Ilm~lIltsalo prlce sgtcenls lInlotmt In JO per cent ofUe peBG lee in -f 5 Ie cent5 pe Co omnIJno per cenl- 0 rIoll oxeeolcnumerahltl SqU3Te yard Slt ~oh Bxccol Ihereof S5 each5 pu 1in the law as to rtl~ SW chI cent 5lorecnt10 per cont o per cent b p~r oon bull

IIIIOOIJ-l li1473S 170-1amp32

middotmiddotjSi92middot im ~imiddotmiddotmiddotmiddotijj-f8 --29524-i-iiiIi2 middotmiddotmiddotmiddot28952middot12lOlO1$4400230 1r2~2m Z 221 Slli 29 ~ 155 fO$11~~~~~ 6~21j 49 222 jW 35a932M ]~ o~ 308 J-I 88 1210 12 90

2(121159 2iiii-ii 07-9208554 7S1 4(2 05 1~71 Ult4 1) 29~2 7()l EI 1 7(fj 9 528 7S i-ii24-62 ]3737 l~ RltX 1(

_ j2j ~29 -l22EG314 9~l7J91 2l~U2~ -IS 5~26989 991 91 -- _ 7714( 2i (7-91 lJ32228694 2JJnOlgt3~ fgt1~ ~15 ~~ ~ H~8 ~~91 92 44 -

27500200 574 31i7 0ggtt5U7 95~ 59 io~ g~ 83IOZ IS 142 13i 00 1332 fgtlt 10300 _- Z~~5f 30 ~ i7 27 ol9abull1 5ilt ~~ 3 ~( ~~201171 10477 1113 -I94W 1fJ-l740 2gt277 I 17

200JJ712 2OOI72lJ17 ~i17 3OC1)4 7W ~7r]3 27rgt4-4 ~ 243fll2733~t~middot~ 186nOO45 3)~63 2930 n 9amp S8 2 g 20 IO12~94 )(lj(IJ~()J I il ~3 274] 514JO3ltQ I~ 1(l1i1--l71 I7l Wll 20 293tr 93li 9~ 2lil 6225 shy

555 ~3 Z 4~2 (i~19 Idj 0 17828lltl08 I~ 1410 255113i4]2 lS 999 W 1eOI 109407 22921422 W7 f4 1288068 51OJ~~2 li37li lio~2~9 50 Wi 9~34~ 21 i ll 10007310 lO27 l1MampW --

39~~~371~3L 6gt8 Jr I n W ~~m~ -l2J4M i~ 3463 _ 12 ~1 - 13974

States

Alaskabull Clllliomla District ofCohlwbll lIUnoll bullbullbullbull Marlaod llliehlao shyMIltsolln _ NowJcy NewYork_ Ohio POJDnsyIVllll Texas W_~ _

0shy ~- - i ~

bull00

0 bull0 ~

-~ ~ m0

~ ~ ~ ~

TABLE 2-RECEIPTS FIlO SFECIFIC SOURCES OF I~Trn~Al REVE-UE FISCAL YEAR E-D1lD JU-E 30 1922 BY STATES ETC---Continuoo bull c

Alaska Crlifomi DlstTle oIColumbl llllnols bullbullbullbullbullbullbullbullbullbullbullbullbullbullbull ~laQd

llQ - lllssoul New Jey New) Ohio _ Ponnylvanlft TaM Washln~OD

Devl uona1cohoJj ( 62S Ilud 610 IcIIlue MI l~IS) Bevcrogl DltJIIlIIrohclle (see 602 ReYe1lue Ae1 Illll)

Dcverog rnnd

wholly or In vort= rcali eleo

~al0 prtoo 1 10 conL

UnfershymcnlOO

foillbin~r al0 amficiol rnlnorol waLe etc of

so1ltlke lO1ornl

NaLurol mlnerol or Labia walcrs Clcmiddot

Soli drlnkl heto lor cae

10 ccnto 0 lmellon

thoroollmll 1 COllI

From ereal etc conllllIlingless than oil pcT ~ont c alshy001101 byvolumo

peT gallon2 ccnt

Unfcr_ mentedgmr julec

an othcr fruitJulros

eto and cllrhnnaWI beoraf0ll per gnl on

2 C()Jlt~

SUlldrlnk eonta1mng loo~ Ullin loll for ccnl calmiddot cohoilly vlme otellr

Nalumlllr Ilrllliclal mineral

wnlers or lblowa_ tcrs (sold

In coutainshyIllll at over 12ccuts

legaUnJ por gnUon 2~Cllts

F~Wn ~lrupllted in IDllDU facturingj compouu

ing or mlln~

~oftdrin ~)e gallon

or9eents

-Carbonic oold gil

flIIlUnd4ceuLs

middotmiddotmjii74middot~imiddot S 141 17

6009124 9~ 265 79

160gtiOlofG 513800 42 +f5flW12

1111526160 iiS2339 f3

2 130818 75 9264914 12lgtl601

WM Z71 7~O 7~ 3777038

681G7841 IOST1397 2OT-H6t14 174528151 16635334 S59M1ampl 4)2571 73 472-tJjIO 2l3711(7 2S392 29

Wiiioo ~~

1ll7Hl3 100t0I 4212 41

12923laquo 317915

13952222 1910241 6mM 689311

121lt2ro Tl9161 100 1IlJ 17 b921m12 ZlI9gt1lG5 571lI I 4(lJ 11 HI 3M ltn27

1I5O1ttl52 006-41-49

113lt71 S1 71)135265 lSII~17J2

12rfl~ 9~ 13JOTi2Rl

146 IZI GO 22 en 01

laquo0013 42 11497amp1 76

I ZIOl9O G6 I llll lG4 as 4IOIlj-1Il IGiO4SO-00 374738202 ltJ7rmi7

zn7-1562

11476 1354081 457339

8140330 15llOt66 ZlooISI 76000 70 75Jl263

m699S2 861632

25066491 10622 81 240651

23t7l~ 578Ql

Z4~~4~

=~ QU1OJ=w

970353111162 17 rl-iW 3Uf45 2IlI-6I 15li1Zl

2111laquo 1431

2U[~ 73 12549

437114

H~~ 1iOgt31middot

2 HSo09 ~w

SO I~ gt2001 3~15

627100 lli65

4lli1 I lgtS1iO

l11S959 2~7 74 25246

lMSi S981

1gt1-00 1807003 4amp-39

G36165li 1~7Sl611 2-174314 ZlP2Iaa 197386l

130 lIiil15 37ma 78-lms 78 510083 5 liGS 14

11 j(J 1i1321 5300

raquoI B09 5 IG53340

I OSIoOO 6Il2M

422gt162 92Oi41

laquo71171 ~~

1IZiM 233751

7-SO 37~Il1 71 Ill41lU~

3K1n1651l 0~371l 71 Mril4G5

Ill009G3 1413074Q 4l3Sfgt502 192 au2113II1 644 76 01We T 1242900

~ ~ ~ n 0

bull0 0 ~ -Z Z bullgt

~ Z ~ ~

middot1lIIk-shy

I----T-----------N---middot-T--middot---T---T---T----+ _______________0_____________ _ DCIlcrs DrokOpIum

corn lcnves Importers 1---------1 Opillm coporRtlon~I----T-------r--shyfor ltlnoh1l1c per nrMrmmmfaeshy IrootlUon SIOOO S~rek 10shymlllO or turers and blanb Total capllnltock dll or tbereof rrlCtloo compound Wboklsala ReLall (ll1i per hunshy m=hEIJI_ocr Shipl-iO I CClIt

= $24 112 W dred II l5lOJU di5lt- 100-1200

ampID~ middotmiddoti2-jiiJimiddot middotm1N W middotmiddotisiil9 il iid91j6 iigtOl2 76 fit 51 tcmSi -~2Gifl uiii~j6~4middot middotiisiiw-3j-middot ~i456i 55middot ilm6G JI2l782DlstrieloIColumbln 10laquo1 4200 11800 143tlS ~11266 U 6~9947 3-167755 SI9foo bullbullbullbullbullbullbullbullbull roOOIllinch 729412 183269 2411132 00~G02H 4042$-ro 245351 618 10 5tH930 G 616 llG2S8 179713 a 9 82t 51 1001 ~ 1112 50MarylllDd 6639115 62213 63100 4231~5 lIroll 1003 ~~ 225S195 7-230 3l 30571 35 2 9167 89534~Mlchll(llIl 121706 9gt9n 122092 lIlltlll IS497Gl 50075 4535163 2SSl013l8 2119354 616251 7120 lm~ Hl2O(l3f1 219-14S113 roampti66 ]]3338 3G2iO 112 50Mlssoilrt 1612360 83amp~ ~ lI~oo~l 12 41111 D middotbl-l fO 24505 41960NewJersIy 918792 = 10 $1 75 1550809 lmm 3900145 21(j1958~ 215510 84a252 15000New-YoIr 2-1Igtlo~ 343053 85032 344ll2S7 61ooom 214638 0000 12980176 1Ilioo7M63 5HlrnS6 3147292 13B7291 2150120OM- 2032 Zl 2053 25 2300 00 1447~1l~ ll-l62om 93948 MO 4) 00 11117 1 5273 1$71r 51314 rn 1513758 41250 Z4168Plllnylvanla 1144001 326781 2lImro 1702 76 44 52R OR 106674 728 loomM 9167RW1l9 95110712 28fampl33 143751 3071 2VTe~M 12810 50 28KOO 172277 lRMII41 ltgt1417113 8145 5271laquo 59 1n 9~ I 1111 (l1~ ampI 32327 38 10 395 93 2469 S2 131lOn7Wlllhln~IOIl bull 2Ht09 157815 4792110 69-17 (H 12025 15180 Ir 7~~ 51 lJ7O 372 9~ 19877 ~ 6118 79 159377 1OZlll9

I r- J lt bull 1

--==--- --- ~- ---- --- - ~~ ~

bullbull --

TAlILE It-RECEIPTS FllOM SPECIFIC 80unCES 01 INTEIWAL REVENUE FISCAL YEAR ENDED JllH~ 30 1l22 BY STATES ETC---C(llltinu(d

I BOwlIng lIeyOtlAn awegtshyBtate3 btUlard

~alion or [bliC Bnd pool(middotDt~rlain e~ lbitiuns labltS fumonl~ lor mOM each aUey $156100

0lt Iable 110

Ablllffi-

Thmte1i mlls8Ild canOOJ1 hall

In cities Or Ci~es AClaquolrdlng towns 01 Iloo t~ Sl(LUng 0c= pDpultlonbull bull r 1laquo

15-1100

-gt82274 $250027l 1~1 51

76~87 11667Ol 739 III 26 12) ~I mJ3417135(6 5 IIY H 51645

66 S02 H ~82amp 16 tgtOOoo 433711 056000 52202M3B905 ~ 092 46 1-(1 JI

17664~ 42 I~ ~17 2f 7l668 B74amp 2 11 70R 21 570

l~7 1-16 65 16 1~2 go) 3-11 fj8

I ~~ lOS 9 15 CI5-laquo 8(l 00 001461159 7l5357 WL68

SilOoling Ridinj1 ~anert acadltmeo

PCIIgertomegtshy

billtl~r~r hiro

(Bccordi~

to ~2Un~~ih)

Use 01YElCIol

poW()l nlHl Bailing

booL to ~cDrdiog

~o cnfl1

1ltIDlluge

iiiJid9$iw2J00 JIrJOO

Q30W WI 25Sl41S ltenooSMJb =00 iZ95 2-3000

11010 2[gt0100ISlICB 16fC3

IL6911 41)01141211 1 amp1J 7[

6~1 f9 m 21459

76605 75 ll ~49 ii-l 941m~~

2S4fj migt 53~ ~

ltIS 71 104 216 9J

207 lOS 918340767

11213274 ~9 42Gl92712907

$11001 i(

34~1(IllJ

2076224IS 160 91367871555143

273gt6016 ~(gt7 71 1~rr9 392-1 14g 00 ~2 03950373

i--i i83 019 ~ 3 800 4lJ

7 141i 7bl 7~ amp12 ~l2 113

raquo41511624-708041 ~473lJ4571

2u912 176 26 r 750 224 34

lOl26lXCfU1 829 MIl 3~111J(7gi6~

Cafifornia ~OO233ijii 34 $125 lU~ W DlstrLct 01 Coillm b~ 125iX 167 (It 7Jr876l1inol bullbullbull 5322fgti 181 lOO 4~ Mllryillnd

I - 3B amp)it 9(1 J143L 23JUS 34

Michigap 2000 Qc ~j6~700UJi63 4 g] t5)issoun L 15middot1 21 5713100

N orscy 6Tl()2 38771l RO50I86New York 47017 ~6752 248 710 4~ 01110 117715 581520PMyvanlamiddot ~ I438110 22J )(13 I137oMTlOOIIlbull ampl3 35 4498 17 1241 98 Washington a4376 195]12shy 3727145

bull bull

~-----

-MlseUalleom

sect ~

S~~nt I oplaces Solltl byI ~tbor thI Roof0 IThlers thaD etc in Leases 01 glirdensI Ol1reI~ pt~oos of mOesl loltes or cabnrol-s Due0 bull ok for middotOpiumusamp- OIth~ tsln to or sooi8l _States IDt~mamp1

h 10 Total (1li1 ~

I revenuemenlo 5 re~lar thooters p~~~t a~~o~ facturlldroots or ooIIootoo S(lIlOOl)through

ToWrtlOll d~1 rlh~ p~i~o~t charged dubovlr TotAlwsmoking per cent C I 1 cent IlO lIilllU_tbcf 00= 1 ceIl ofth fr~~clmiddot ~lll~r for OOCh 8lJy1O officesbull ~

posoabull-- IOcentsor ~tr-~lab-v r~ price fractIon ~~ lishlld thoreof

_~~~_I---middot~I-OO -=- e __ - AIskamiddotmiddotmiddotmiddotmiddot _ S2366IM $3gt8S 1-7---shypoundt~ri~iciimiddot~middotmiddotmiddot 5ZIS591i2i6oiii37 middotmiddotii079(il~7 ~Jm49 5l1l~~middot 1middot~romiddot71middotrimiddotiR bullbullbull ~ bull lmltImOl

~ 682Ul~7 99119 _middot_ IJMa9 1405amp1 ampJ78908 Sll -i ~ _0= 0 131M28M89Illinois 6llSl1~1J412813711~amp Z17067DW4185 7167023 Z00616 9IMlii 6~S56 981021 1785-1 CM16~Bl~ond ~~~(II) 7l26QS 23Bm looiSll blOO724middotH~~oomiddot~~l76~~pound 2f)1177 1954J5~ 107amp1471 270 ~2 007 71 - ~~U 81 _ 74l5 o~ ~ 1832 JO~I01i ~60309 -~~71gl6ooMi( 2 2Oi 6502Il 18832 ~ 2~J41J952 1964731 2448706 tI13i37

2ll~Hl8l00N~Vo( _ 819189 211~71 Z4l05417 3293902 10209 _ OM--- ~ ~7~ 5(1 122Il -lII392J 286rn1)1 211438789 3~S4S1O ltQ ~- Ii tOO ~RlI

~hi iok~ 11 6JR m 05 63 l~amp 74 48049 TO 19 WO 35 TI4 88 1606 1m 1116 G5G lSI 85 211i In 62 421 fi6amp l ~S() 00 ~ 10 mil 74 167 l4 l07UQ8JlOI Peo~sYi~middotjn-- 199 GOIHl ~ +Ill 09 12lJ733 125117i 35-1477 ~414 571 4Il7 S211)l 211 rs 196 51 ~84554D 7134 ~7~ 7J9TI2mHmT ~6HS7amp91 ~33 2O1S 37-125 457315- 61470266 6286JMamp-I174s5l7middot[4 62927 4~ftl711 111~~ 19230ICIlI W~middot~ii-middot If~m~ _ 25Hbulli5iS4 301119 L262I1i3 2157~(I96 1lt4~1()2 GliS5I 91m~ OO1P 336 illS 012- 6Il

1ZI-lJ1191middotmiddot bullbull bull _ bullbull1 96il5(It 131~ilS23 1l00000W o~ 2157533 6~ m 675 71 il~IO 7lZ1

- JJ~g

-bull ~

-+ L shy

bull ~ m~~

-~bull

100 REPORT 0] COMMJSSIQNER 01lt INTERNAL REVJo~NUE

304-SUMMAUY 01 INTF-RNAI-REV)olUE RECEIPTS YEARS ENllEIJ JUNFTlIIJo Il21 o~D H122 lIY COLIECTION DlSlRlClS-Coutlll1Jed

Pcr ccnLIOOtiOll 01 middotollecors 11m 0llistrlol offcs dlgtClOO5c

11431985728SW 476(l5l09Jacksonville FlaFlorida 20988 706 60 m77o85 AtlanLa Ga Georg~ 15 515 001 03

~20 680 ID3 23 Hnnolu ju Hawaii Hawallbullbull middot2111891014 617 76192 Boise Idaho Idahobull 24588013457s ~ g26 71Chicago ilL 1st Illinois 24 452 ~1635 ampI oos 04 8pringfield IlLSIb Illinois 53 032 39(1 51

3 74574119 7~ 158 446 ~O Indianapoli IndIndiana 231]5878919 Iowabull 30379 62l 00386395516~~ghw~eIris~ Kansasbullbull 33 122 196 21 ~50696 261 ampILouiliUe Ky Kentucky 2l 753 957 0040 121 Q96 58New Orleans La _Loulsbwa

~14 8(ll 208 ff

Maryl8Itd 18038amp400AUgU5ts M~ Maine 63 82ti 622 72 Ill 206 513 S3 llaltimore Md

169 813 493 51 352o S65 213 85 Boston MbullMassachnsetts 182 Ioz 21)gt 01 W ~19801~80Detroit--Mich 1st lIlhij(IIl bullbullbull 1977197949 VGrand l~aPids Mich 700 23gt IIIfthMichlglW 46253 942- 88 ~722157 SOSt Poul MinnMinnesota 46404l7W ~8996(7195Jackson MissMississippL 638165224100 658 133 35St LOUIS Mo1st Missouci 3547553325 23 639 860 69 Montana

K8It8a8 City Mo6th Missouri 3432162-065446 Ilkii2 Helena Mont M15 261 300 7523 6S3 008 72 OmalmNebr Nebraskabull amp375-16891207amp1291RenoNev Nevada _ 5 900 l99 221032126591PortsmOUlh N H Now Hampshire 2~ 244 233 a62875291816 Camden N J Ist New Jersey 8590510565NewarkNJ bull 1I4 1gt58 718 59 5th Kew lorsey 1230700 50177417185NewMuwo 69 790 3Q8 24 Vtfr~ltu~Ne-f~~ 956241I853

1st New York 587442366072dNewYork New 1ork Nx s9 851 70gt 63 J

~47 149-fI5L8961 lit 993 00 AltmnyN Y 14thNewYerk 2461675767

28th New York 36988 319 88Syrncus~N Y 21st New York 50774 2Q1 ff7189360710BuffaloN Y 122 413 329 34 124 BOO 499 06 Raleigh N C Nortb Carolina 1911 739 383 (l3 90573Fargo N middotDak North Dakota

~7754744520 ~ 622 6ZL 61 Cincinnati Ohle IstOhio 62117908

11th Ohio 89 870 208 74Toledo Ohio 10th Ohio 2Q 702 ~29 70

13th OhIobullbull Clevel8Itd Ohio 2689961937CoIumous Ohio

8935534749 Oldaloma Okla

1~ampiI26014 18 402 ~52 57569 amp13 12 18792 189 26 281gt5 97516 Portilu1d Oreg

~J1890~7154926 72 367 7~ Philadelphia Pas~iii~middot 2364143829 83 6H 9112tb Pennsylvania Scraoton Pabull Z1dPennsyvana bull

~19349507774 12gt ow g12 71 PittshurghIa 3574j 06 98 42 259 ltl4 81Providence R 1Rhodelslll1d 28 610 623 37 114438527ColumbiaS C South Carotingt 2 565 444 055 049101 71 Aherdeon S DakSouLhDakota 34 3Il9 120 71 2171raquo 676 93

Tennessee ~~hvill~Tcnn 35 586 495 64 27859142371St Texasbull middotmiddot 42 639 778 4l 24 488 1i33 36 2d T asbullbull middotmiddot middot ji6ijiaiJ 10 574 84913 513048726 Utah middot middotmiddotmiddotmiddotmiddotmiddot

~Vt 6 358 196 IJ 4 157 296 23

6185434111 46 595 648 69 gt5 815 14() 71 I 23 875D14Z9

Vabullbull Tacoma h ~~5i~ 4187sm96 33452 437 59 ParkersburllLW Va WestVlTginla 3274 309 939 20 5048860016

WOIllIngbull - 11iIwaukeedmiddotisbullbullbull Yionsin ~

~2325036111 1deg7955817Cheyenne middotyo

~57 43029945 85966 M811lla P I Philippinli illands 31)~1~595 000 765 74 3 197 151 003 00

TotaL Internal rOenue eollreled 356 Zlf~ 2L bull

through custom o1ILces 4 595357 001 ~51 3197 451 0amp1 00 I3(l~2

GllllldtoIIlL

I Includes 11439531 income tax On Alka rnilrltllds (t oj Julr 1~ lUli) In addiLiQll ~o Lhis amount repnrled by tho Urnted SIMes mernnmiddotravenue stamp agent oollediws

Irom ltale 01 stmps allbed j01JTodncts from Ue Philippine Island arc Included as follows 1st Cnlllomill II 1ligt1l5 6th California un liawllii ~92 llld 1st 1IIInois 14547

i Thee reipls [or lWt amountiu~ in 54iI555(l41ue IncJudld In Lhe totall hy districtB while for 1921 thcy are shown In Iolmiddotal for the United Slate oolr

bull The figur eoncerning internalmiddotrevenue lecelpts 88 gtyen in t~ stntemen differ from sucb figurlt$gtried In other 1r=ury sajements shOWIng lhe financial eandt1ltn 01 Lhe Government buse Lhe former rapresent ccllecLian 1 inlernalmiddotrOO6 oilleers throughou1 the eouol bullltlclult1ing depiL hr gtltlOmLers of llllountB rreeltd Irom ale or lnLerummiddotue sl-amps LWd depOLs of 1llt~rni1l rOYCIllle cclleclOd 1hrolljh euslQllIS ollle while tlIe lIlLter raprnL tle depultitlt e( Lhe ecllrelians in tlLa TrMlurr or de(gti durln~ tho fiaI year conwmcd Ihe dmrnc being due to tho l~ that soUle of tho cllocshylIanslll the laLter part oIthe lll Y cn nltgtt bn depcoIed or ra lloL rq)1rted ~~ tho Trenmry depultiLoounlll oCl June M Ulns eorrymg hem Llltothe foLlowing fultol lcaI r~ 11l thestolltlIncnl8showng Lbe condltlen oI1he Trellnry _

REPORT OF COMMISSIONER 01 INTERSAL middotREYENUE 101

TAnLJ 5 SUMMARY OF INTERNAL-REVE~uJ RHCUPTS YtAR ESCDED Tv- 30 1922 BY SlAfES

s~- Income and proll

la tsl

~lieelhl1Mtl8

taxe Total

Alabama Aks bull Arizona Arkansas California Colorado Connectiout Delaware Distrlot of Columbia Florida Goorgia Ha1ili Idaho Illinois Indiana I~wa Kan8a8 Kentucky Iouiiann Mainc MtIrynndMaisachuetts llichigan ~fillnesta ~nssissilpi MlssouTlbullbull Montana Nebraska Nevadabull New lIampshire New Jerscy New Mexi NewYork North Carolina North Dakota Ohio Oklahomabull Oregonbull lenns)-hanla Rhode Island Seuth Carolina South Dakotu Tenne TeXllS bull Utah bullbull Vermont Virginia Whin~ton West Vfrginiabull Wisconsinbullbullbull Wvomiug PlulippineIslaIlCIlt

I~ 00Il 9ll G173771

1427J7[gtlaquobull 5336 259 59l 2~1 IIgt- 8HMilI322124~12S-43 1l86 SOIl amp

10 521 2fiJ O~~lJ 0022

14 27DOJUH ()2 bOO 913726582

1ltgtll97t8lQ i15 323 4JI0i07~2B8 22242 152 D16 2SIi m 715477826510959 000 S2J070 2J511

110 1M m 0liZ 58 181 amp3OmS2in3 4o~ 26Z 0~OJ5012 62=31179Z15gtSI5

5ampllIl3443117580

676(im71gt81l 1-15 8

527605268231795gt18I IGiIlilii 8

128 WS 272 5H216igtl9H9341I971

2~5 798087l199699on002 IX l(j

79 16436118

H1i409253~ 978 009 92971~11I

~Iil010618573amp151S731rlo027961834136 879 538 9Iampl7B97

J 1 2 7 2 17

1 1 4 6 5 0 3 6

75 1 3 1 H 8 2

3 1 2 01

08 1 9

1245420010 00444 00

i1385952 1642756

3940174204 54J101793

22 979 51753 190245734 733340012 588625507 6 7l8G56 78

83247206 739232 79

00698593 92 22317 07G 08 661 026 31 8 131 469 68

16 836202 43 121613132 381426522

1600166766 3963320146 89616 (X)2 S6 15955 1H 17 123523549

3242147549 112983032 6045amp1709

27352294 159824032

3938331118 419 104 6~

252 ff7 508 69 9923376953

7~8052 55 63403 W7 65

412590343 385719208

909011954 76 1575158362 174834348 92183022 762058442

1730066581 215909625 116010015

2SD1826818 487715Iamp 540060344

1360906725 53l 66I 15 45743029

SIl4MIIlO76 264232 02

2141234112 697904506

13165285589 1995660068 00224amp1[gt955 ssg66 17

1185468616 1431985728 20 9amp 706 60 1551500303

2 111 891 01 27033256773 53032300 55 236587amp9 19 30379621amp1

3312219621 2275395700 1480420807 45971936 56

100 813 493 51 201874134 00

4625300 S8 i640497oo ~MJ64S8IO

3432 162 06 1526gt~OO75

S3M689 5909 1l99 22

lmiddot~iMamp~~ 77977277741

12241332934 1111173938

J9230167900 18402452 57 18 792 189 26

336 70s 042 58 3574370698 11 447 385 Zl 25G5~OS

2179467613 52347675 73 middot513048726

41572Il623 46595648 GIl 236107~2Zl 3345243759 5O481l60016 bull 2 Oro 558 17

45743029

Total 2QiJ6 018464 85 1110gt3261815 31974)108300

1 Maryland aud the Djs(ric~ o[ Columbia comprise the dislricl of Maryland and WalhIngtou and lbil Territory oI Alaska Lbe diltrict of WashillgLWI

~~~2~pound

~~=~i~~

lmiddot

[ omiddot 0

~~~t8gtj

middot _

bull 8

bull II

flSi~~8Ej

~~~~~~~F~~~~9~~P~9~ftF~$~99~~

lt ~s~t~~~~~~~~E~~~~~~~

~~sect

~l ~~~

~middot~~

ffi ~~~~~~8tS~~~~5~~~~8~~B6~~~~~~~8

bull bull~ ~

bullbull

--~---

------

--------shy

-- - --

TAIlIE 10- NUMBER OP EACH CLA6l OF SPECUL TAlPAYEUS FiSCAL YEAR ENDED JUNE 301922 BY COLLPCTION DISTRICTS

Tobocco monulooshymrcrs

LIquors

8plrllbull

Dltrletll

HOleomargllllnn Butlor ~

---------I----T7C-I Colored Ullcolored Adultemled ~ ~ E ~

i ~-O 1 I~~I___---I____cc_I~ it bull - 11 ~ ~ - a - f ~ - ~ ltgt middott= 5 glto~ ll ~ 11ll ~ ~ IHl il f ~ ~] -lln ] deg5 ] ij ij ]3]gi ~M ~~ ~ j j ~

1gt ~ ~ ~ 1 ~ l u u ~ 1--+--+--- ----F--f---f--Ic shy --1-------AlabIllM AlMnAnArO-w 15tCilllrornla

~~~~~~~ COllllreticllt I

~~~~r~~~~~l~ F1orld1l GeorgiaIbTJI

Ii middot 857

16 let

lsllampnOl5middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middot 14 jwr ~~~~~~~~~ Kampn~

~elt~imiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot Malnj (i M~~1L~iimiddot lt Mlchlllln th MlchlgrmMinnesota Ml~mpp1 middot ~~~l=t~_ llontlma _ Kcbtub bull Kevnda KewHamphlrcbullbullbull --- lstNCIJcney

6tbKewJmcyKcw)ledco

~N-foa

~i~Rroo 28thNowYork Kerth Carollnll North lJakota I~t Uhlo loth Oblo bullbullbullbull bull 11th OhIo 18thOhlo OkIMolllll

~r-f~yiama 12thPCIlD5yh-anla

m~~is~~a South Carollim South Dakoll

M7 bullbull

middotmiddotmiddotmiddotf l~

1 m 232

121 11 ~

12~~ 193

S 2 16 tOO ~ bull bull bull 31 2 bullbullbullbullbull

1middotmiddotmiddotmiddot2 722 6T 5 21 bull 1 ~ g 28 8 1 ~ 3

54 bullbull I

~ 2 I ii 4 bull bull 1 bullbullbull 2 1 ~ - middotmiddotmiddotTmiddot middot-

G8 ~ ~ 1 2

i 3 38

3 ~ 2 i2 17 I 2 shy

275 middot27---middotmiddot - 4 t12

1033 33 9 2 I 8 36 12 1 47 2 bull bullbull

aSI 11 2 2 bullbullbullbull 6 1 ~ middot 1fmiddot 1 j 2 t j 1~ 245 7 _ - bullbullbullbullbull

6 6 bullbullbull bull 4 so 2 28 _-

16 731 72 middot 2 1U 2716 1 ~~i 5 ~ ~ fl~ middotzmiddot j 100 4 J1 22 f(lQ _ 27 23

I~ ~ ] 1 il2 10lt0 bull 1 22 MI 0 23 IJ bullbull ~ i 6S 8amp77 bullbullbullbullbullbull bullbullbullbullbull 1215 g 1ampS

I~ ~~ ~~ ~ 28middot ~tg 5 ~ 1~

~~ IH6 M i i1

~ ~ I I~ 3 middotmiddot iil G2 a148 I 43 1~ ~ ~l 6IHl JQl 32 70 3112 2 rn middotmiddotmiddotmiddot3 (3 73 3708 13 lSi 1 23~ ~ j ~

234 1I2 2137 51 I 61 - ri middot2

18 IIill 25 238ll bull 91 6

22 2 2 9 I __ 3

2~ ~ 5 middot middot2middot

2J T 2() bullbullbullbullbull bullbullbullbullbull bullbullbullbullbull 6 bullbullbullbull 4 2 6

bullbullbullbull bullbull bull 17 3 3 bullbullbull bullbullbullbull bull 3 bull bullbullbullbullbullbull4 9 middotT 2 bull bullbullbull bullbullbull bullbullbull 5 93

J 7middot Iimiddot 1 middotmiddotmiddotmiddot5middot ~ 3 bullbullbullbullbullbull

~ ~ middotmiddot2middot 2middot 5middot T 9 bullbullbullbull bullbull bullbullbull bullbullbullbullbullbull 1 bull bull bull

20 36$0 1M 8 12 5

H 2k~ --- 2 ~n bull~ g~ ~ ~I IG5 3M 6 16Q 40

13 ~72 - bull bullbull lR bull 20 3lIS 203 33 27 3 m 158 lQ23 22~4 78 3 ro ern 368 3 50 2l 1350 bullbull bullbullbullbull 37 12

J ~~ I 211M 8 lISt 100 20

~ 2~ ~ ~ ~ II 144 bullbullbull bull bull 11 I 16 40 l6 t

11 III j~ Wyoming ------ middotFc-~=+f+=+FIcfmiddotcmiddotmiddot~middotmiddotmiddot1middotmiddotmiddot I 128 f-=+=f-

Total 31 14ri4 llH9 11-11 31 42 Il Ill 131 819 1931 137013 1 S 12 13521 210 21IlG

I ComblDoAlBsts 11th l ash1IIgton Co oblllrl pOtlIl lupaycf$ far WllSlJlngtall dl~lrleL and Dubict ofCCllumbll -Ub Maryllwd lor Maryland dlstrlct All oIher tIgoras relate Lodlstrlcl

-- - - ------- shy

bull bull

-- - -

--------

TABLE 1O-NuMBEIl 01 EACH CLASS 01 SPECIAL TAXPAYERS FISCAt YEAn EWED JUloE 30 1922 BY COLLIlCTION DtSTJUCTs--Continued

llroker Proprietors 01- Qpium ooa lt(lvlISetc

I ~l gE It I ~ ~ ~ ~~- 1 2 ~ D~lrlt l~ i ~~ ~~]~ I ~ ~i ~~ HI ~ ~ ~u ~ [ ~U 15 1i1I ~~ ] E isect oS i ~~ OIu

~ - l 01 I eo Ii - I _- 0-2 ~l~ ~s8 Z -01 ~ cpound 11 il -0 E 0

~~ ~ 0 ~ t-o ~uJ ~~gt ~~s ~- a~] ~ ] ~ ~~~ 01 i1i ~ 12 0 t ~ u 0 il ~= ~ P-lt gtlt 5 ~ A

f---- f-- - ---~~F~I-~middot--~-- shyAlabama 138 Jgt lS 186 4 +I 12511 4 2775 1I7 ~ Alaska bullbullbull bullbullbullbullbull 3 ~lt I 2(2 bull 51 15 middotmiddotmiddotmiddotmiddotS2middot Arioona 11 II ~l1 middotmiddot2middot Il 122 middotmiddotmiddotmiddotmiddotmiddot7middot 514 Arlmnsas 2() 29~ 2 1(6 ~m 13 ~109 10 1st GalHornla 1151 1()1 83 i~ LI6 I~l 2658 41 5 3511 336 6th CS1Ifomia 1325 5~ 5 l5 415 2 I~I 1470 27 7 ~037 230 Colorado 31 1 311 3 ~l 1225 Hl 2187 9 bull Connedicut m 47 23 3 7~ 1304 13 6 23m 1273 DIslmiddotrlM olClt)lllmhia 3 1 71 3 lG 900 bull 3 9117 335 J)~188r~ M 5 I 1 66 4 21 732 7 1 487 ISO ~Florl~a Gooryi~ ~t 1~ I~ ~~ ~ I~ 1~~ 15 ~ U~ 1~~ HawaiI 36 9 g5 42 438 2 ICamp 10 ldaho 5 153 2 ~~ 416 8 G7826 bull htlllinoli 1769 85 25 j5 1333 7 In 3fj3 4 5 6O2~ 12~~ no Ith lIIinoibull M 25 bullbullbullbullbull 1130 2 13 2044 16 3320 ou Imlino 00 36 6 bullbullbullbullbull 688 8 41 32(1) 27 621(1 247 lowo 31 Il7G 8 431 2IlM 35 j 3049 825 KanBs 00 Kentucky Hi~ ~ ~ 1 mr~ IL ~~g ~g 1 LltJl1jonn bullbull ~

Maioe m ~ Mrylnon 3b J i~ m ti si6g II u~ ~~n 1~ u Mrwoehelts 1637 1st ~tchJglln W l~~ 4~ ~~ ~~ ~~ 1~m n Ii g~ tJ ~ ~ 4th Michi~aLl 1~ 315 bull H13 120 15 bull 24~ 6 o MltuteOOln M U 4 10 717 G 132 2~1l5 U 2M~ f(j 14 (ijippi eo 2 3 17~ 76 IN 5 16rti 64 2 1~ M1SONll1 351 39 2 5 ~98 j 185 307~ 2-l 2~79 470 47 6th mowi ~ 03 2 003 3 104 21li 21 1 2079 75 19 Montnn ~1 200 28 2 1011 I~ 4 Nabrnslm Nevadabull 4 a~g i 4O~ 4m l~ 2r~ 1 ~~

) H 323OW ~New lIampsWre 1m 00 ~~~ 117 1 210 14516ilfJ 1327 W 1779 21 ~sl New Jersey ~ 166 l~~ I nbull I 9 2944~H 432 I no n 1252 2 n4

thNewJorsoy lt71

~ 52tR H3 ~3S ISB ~ 3~N ~NC Me~ioo M

4 32177H U 3057 1198siNew York Ulill 10~ M 1433 ]771 4A25middot

~ ~7264 1294 48=135New York 25217 37t17 Z61 $ ~~U 2 311 4th New york 5321 370 4031 H 5M3 2004 ~

00 2 1J35 31f1 1001 2ll4Jltl m

00 4484 H T

~ 21l7315tNo Yorir 1O7~

t-l(1~2J 2 [gt71 2~ 7701523~thNewYork 673 50amp H 376

1~ 2l)JB 1569t7J9 2573liO

M 3020 ~

cNorlh Cat()Jjns bull 503 315 bull 8112

j North DilIwta ~ 7o~ H

00I il((

~ ~ 15337MH138 Mt Ohio 1H m m -1477

~ 362 I 362 13821 mil OWo 4005

w 2 I~ 10688IJ on M l1 m Ith Ohio ~

m H m 00 middotmiddotmiddotmiddot2M ~

~ R 16313i j 3217 40013214on~th Ohio m ~ mln amp11 2190 15120 ill

m 2749~ ~ J63S

03 on2853oklahOIDll 4397 - shyI JJJ 112902971 151 259ore~on bull W1 41W24244

~ 2 1~1 7074 31417 Si3Rsl ennsylvania i763 W fi87 U

10381zth Penru~lvaniabull 2637 00 n

1199 19jl 3 i12 B l1601 4613~ PennS Yanla 8160 M

bull 700 bull

3~ M 00gt ~ 1~1~lZ 1182 0105

97241508bull W 131800gt 103outh CarolJna 305 bullRhode

uth Dakota

Islandbullbull

bullbull

middotmiddot2middot

00 6632

si 3(09 22lJ 797 14402~ 00ennessea 3749 wbull no 00 31j82 17744~ 1~~ U ~ 3~1 107 1-Ii75t Texas m ~ ~ M l 22~ 1330 1573

u dtah

TelltSll

4577 ~

bull W ~ middotj3i- ID

~ n 4776Iill H13middot~ 7213 H 137 Wr 2100 0vermont 1233 B

~ 1459~O88 0ltvirginia 4688 ID j ~~~ ~ illJf7 2136 00 bull 00

IlWn1ton 10 419 ~ 133 17813 ~~ ~11

mwlSt Vi~ltiill 4333 89 bull1~ M

U 3350 00

~ 820038558 6n ~ IZ 2~7 2414 m 00wlscOllSln bull 4~69 00 ~ v~jOIDlng 1052 bull W

3 J71 33 bullI~ w ro 47258 153 lll2 11IQ8-lll173363 45182 34~ldl5TotaL 336089 215 I 76~1 H242173312553 gt9211730l-zi

bullbull0

C 0 ~ ~ m~ 0bull 0

bull~d ~

- ---------=- -- ---- -=--- ----=-=------ ~---- -- shy

TUlLE n-TOBACCO FACTORiES OPEIlATED RD LEAF TOllACCO AND OTlUIR MATIlRlAUl USElJ IN MANtrrAcTI1R1NQ TOBACCO CALEND-n YEAR f- 1921 BY COLLIlCT[QN DISTIHCTS A-fn BY EiTATfS o

NUllbcr or Itnrlltll iliaortal mon in manurlutlng lawco

]~ CUIltlnlia _ 6th CalirornIB

Total CalHomlo

Colorado Connecticut InlIBware_ F1oridabullbull Goor~ Idaho bullbull

1st Illinoisbull 8th Illinois _

Total Illinois

IndlBna __ lowabull Kano K6DtlIcky bullbull Lilll8 bullbullbull MaryIBnd Mll55llebuEllllls

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

btfiouri 1 W I I ~ ~ I 5~15R2 2[3I)ro I ~~~~ 153~1 1080440-1 63465~2 12J302 256449 middot~middot6th MissaurL 1 ____~cc~C Fcc~ _~~bullC~middot-1--~~middotcmiddotcCCCCcc+CCccCCcI~~~~~I~~~~+~c~middotCm

TalsIMissourL _ ~ _I__ 30 15318273 2510210 amp00636 1gtlGG I W M bull bull ~ r2Ofn297 bull3226IM

Msna 19 I---~---- ~i 200 ~~il ~g~~ ~~ I I ~ ~~~~C~~~~middotmiddotCmiddotCmiddotmiddotCmiddot~F~=~~~~ f~C~ ~~I ~C~ CCt~C~ middotmiddotCmiddotmiddot~middotCmiddot~~middotCmiddotmiddot~~C~ ~j~-C~~~ 5thNewJerney__ I 3J 11 6 38 7lampJU76 ii214897 4333so 180Jcg 17 181974 i23zi41i 5417133 iW92] 391lI8894

New~rcxIco _ 21=01 I 1 480 _I _ _ _ __ 480Tolal New Jerse)- 36 ---- --- ~~I~O~laquo~I~~~t~~j~i OO~~I~~t11WImiddotmiddotO~~ 1st New York -------11= 10 14 (7 21337 210 64 547 ~80 980 _ bull 8i 60( 2d New York 201 38 SO we 4 ~I~ l~ 4(493 Itgtt58O 1 518 19~ W3 14974 888G8 1477600 7~~~ ~~ 14thNewYork ~ 0 4 37 voo 11860 81539 30[58 9431 91988 46023 -~ 2IstNowYork _ T~ 1l 11 7~ ~~OOI 3008 733094 57 (6755 M2 U41~ 12305 12161i6

28th New york 56 7 3 ~~I~~~~~~Imiddot~middot~middot~~middotmiddotI ~~OOmiddotjmiddot~~~~~~I~u~middot~~I~jj~~middott~OOlt~I~~~ ~OO~I~~middot~~OOTotal Now Y~rk 1- ~~_~ 7~ II 6~ ~~ 5 iOB616 460013 2101175 6130 392217 38841 289274 1548193 10347(591

NorthCaroU ~~~ TJ418TJ9 5279329 792l340 2651651 352459 8277479 94144~8 i 8673533 1l5992O11 lt Ohio II-~ ----I-~- ~~middot~~ro~~~~~middot~~~~~ ~~I~~ ~~1~~C~~oo~I~~~~~middot~~~ w~-i~~~~~~~~Imiddot~ m~~laquo~middotI=~~iii~u~ llligill~- ~ J ~ t ~ 4593lli ~~~ 5~ ~~~ ~~ ~~~~ ~~~ 9Ui

Tolal Ohio 1 2G I ~I~2~~~~u~~~ laquo~iIJc ~laquoj~~middot~~OO~~u~ ~I~~~~t~j~~~middotlj~ AAO~~~~~~~~ooo ~lIO 17

g~cri~ ~ ~ ~ I~--~~cmiddot~~middot~middot~~~~~fCmiddotCmiddot~middot~ ~middot~middotmiddotI~--~~~i1middotmiddot~middot ~ ~~ ~~ ~Cmiddot~~~I Cmiddot~middot~~~~~~middot11C~~~~I~C~~h~I o~ ~1~ lgttPlIlIIrylV8i1Io l~~ ~~ I ~ 161 388764 711511344398 7207 14762(1 40425 10806-1 53387 2000989171hPlt1nlloylnwia ~ ~ 19 232818 8130 55072 ]021 319lti3 89~ 146372 259539 2918855shy

7ld Penm)middotIVlIula -------o~~10 9 215 2719936 152t5 1 lrot666 11007 1B2487 131ro7 2gt4(38 315748 5134564middotTolaIPcWl~ll-nb 3~ ~I~~middot~I~~~middott~middot~middot~~I ~ro jOO~I~~-~middot~~ OO~sectimiddot~tl~2~~I~j ~~tl~~~ ~w~ Southro~TIeamp~~nalwta ~_ g r Imiddot ~~ - - ~gu5002 ~5~~ 1bull 5002 ~ AAwImiddotmiddotumiddotmiddot1 bull001middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot

lenn ~I 3 ~iii~n~I~~Cf~~~ii~-~bullbull~M~~I~I ~~~ii~~~~O~CI~ro ~~~~~ ~f[X~ ~ g gI Ig I ~~~~ ~_I 11t~ ~~~ _ ~11-l middotmiddotI_~cmiddot_~oo

Tal6IT(lt -~- -------middot-21~1 l3-5507 21 11m 412 2411 I ]5()357

(~~bull 1 -

TABLE lL-ToBACCO FACTORIES OPERATED AND LEAI TOBACCO AND OTHER MATERIAlS USED Il JfANUPACTURINQ TOBACCO CALENDAR YEAR

1921 BY COLLECTION DISTRICTS AND BY STATES-Continued

bull Other

IDII[crSSSu~arSIeml

M~[orl~ls wed inmanu[selllrlng tobocco

Elcmps In pross

Stemmed 1(

_Unmiddot slemmed

In busJan I

Opened Clooed

Nllmber or faatOlies

In buslmiddotJ~n 1 1921

DIs1l1et ~Dd Slll~

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

TABM lZ-ToBACCO MANUFACTURIlD QUANTITY ON HAND AT COMMENCEMENT AND CLQSE OF YIlAR QUANTITY TO BE ACCOUNTED POR QUANItTY REMOVED IN llOND FOR EXIORT TOTA SAES REIORTED AND TAXES PAID CALENDAR YEAR 1921 BY COLLECTION DISTRICTS AND BY STAnS

DIsIrlet und Stilt Plug

Tobuooo mumJluctured

T-Jol Fine out Smokiu~ Snull TOla

-Poundbull

On hund lau I

Poundgt

Totul to be accounted

PIlUMbull

On hund JUIIl

Remowld

lor exmiddot portution

Podbull

Tax pelddlInug 1921

Pound8

Valllool stlgtmps 00

~~=- --- ---- -- - - -- middotmiddot967 __F=middotc--cmiddot=middotOO~ 1=01middot~ Imiddotmiddot~middotI~~middotoo~middot=middot~--middot~middotii~4OO

~th~~~I~~~ornj~middotmiddotmiddotmiddotmiddotImiddotmiddotmiddotmiddot-middot1middot--II~middot~middotmiddot~middotmiddotmiddot~I~ci~I~~~middot~middotI~~~~~I~middot~middotmiddot~~~~middotIf~~~~ ===tl~~~~~~~ii~~-= ~lti~ro Colorado _ 17329 bull _ _ 17329 47 173~1 4~0 16946 300028 Connedit 62902 52902 105 S30If1 300 52617 9(7100lJelawae _ _ middot20llIl204 20llIl2M _ 2OllIl2M _ 3600 2006664 37181772

rEl~~middot--- ----- ~I ~imiddot -iI~r~I=~l=~i1=middot~=i~I -~iI=== ~tl+middot= ri~r~ IJ1rilft~I~middot 7~lJ g~_ 29072119 15~~U1iI_8~~~_~ 2S~~m -~~ 26~~ H6l ~~1 25~m 4~~~18

To[al rUinol SO 539 2987269 15367 7fj91~j~j~~n~joo~j~r~~I~1jIn5 ~~oo~~t IJ~jH~l n~~~~~IJ2~j~tM~ 10 23Bi Incrullla 1177085 middot-l99~ _27200 --40392 n~~1 493651 702gt8 (23393 7521074

~=kY --- j~~i~ ii-i6middot4Si middotmiddot6middot0~middot 1~i~t middot 674 ~m 2m rn 36 ~rn 1 ~~ - middot7~jmiddotl(~ 83~m 6 ~~~M rtiy~Dfi---middotmiddot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot 1 _ l68 100 240798 3790 24fY 2 1O~~ ~656 5281 250423 4~076~ llpoundarylaod 30 59l19fil _ 51I3J981 5II34lamp1 l()l b115 5111721 1Ob(j~I31O

JIaoSaclII3e[t~ bullbull bull middot middotmiddotmiddotmiddot middotmiddotmiddot1 62 189 0021~middotmiddotMr bull~middot3~middotmiddot~14001=~ oo~ ls~Miehigm 2522578 43712 847566 88)5169 ~88112 122878S7 2006241 124915ul 173269 12318U2 221728356

lIh MiehlgsB I~O I_--~=I_--=middotCWmiddotCmiddotc=~~CW=1 =I--c=~~cI---ccOO= ~ II~I middot~I~~~~rnI~middot~~middot ~ MinDt~a1~~~~middot ~~~~781 ~~~~ ~~~~~I 8~~OOtt~j~$ttj~j~ilt~t~t~O~I~--~ ~II~==~~~~~~I====~~~~

Ulah 3 ~lIont I

W~nSg[ji_ ~g WffilVirgIWmiddot nj~ bull _ __ bullbull middot17

w~i~t~----- --- ~ TotM leotlar r 1921 1 806

TolaIlendaryl20 _ 1871

10erso (+) Or 01 1- shy~ MOllSe(_) bullbullbull -65

--I~1~-t-==-I--=----1-------I--I~~-I--I--I~-0 0 3 Pound POIlt Pounlh PouTd~ POtJnd8 Pound~ Pound PouJgtdr P1Id8 0 1 0 IOU - 1Ba5 - - -- 28i1l

~ f ~~ -middotZ700~~ middotioi5iY17 middotmiddotzmiddotii2()jz middotmiddotmiddotmiddot275583middotmiddotmiddotmiddotmiddotiiiojiomiddot 1M8Z-i6middot --ii70ioo U 6200 IMO91~ 21728312

1 3 Iii 1974 middotmiddotZi52746 _5~19792 -9261 -bull 82J~1J -middotmiddot005186 15 7082

g ~ 6~ 7~ 256948 12400 middotmiddotmiddotmiddot624832 lO 81( 2~~ Ilt~ 141 ol=m C~I~i~ro~~~il~i~~+~imiddotH~jmiddotmiddotijiIi~iij iiii~iI iImiddotmiddotmiddotmiddotmiddotmiddotk~~middot~middot 27l 3H 1806 15gt128576 00330641 ~amp~~~~ 1B107650 1558369gt 34675470 43235486 32721471 412467)gt5

~---~_ ~~-I~--+=+2F ~ OOI~middotI ~OO~~I ~ ~~OOI~~~~~~OOltI_~middot~middot +M -51 +00 -621gt791 -6603514

191533 30681993

----- - ---

-- - -- --

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

TlJlB lZ-T)lJCGo MAIltUFATUlnV QUAN11TT OY ITAYD AT CO~IMBNCBMEYT ANI) CLOSEmiddotOI YE R QUAol11TY TO n~ AlllrrNTED FOR QU~middotTITY lnIOYrW IN 101D FOil EXPORT rOUL SAIFS RFPORTED D TAXES P ID CAlFNDAll YEAll HIH EY COLLgCTCN DISTICT~ ANn IlY STATE~-()(Jntinu(d

Tobacco IDBnUfaclured

IJblmiddotrictgt all1 5lat - F1nern~-Plug Twist Smoking Snull

Pound Poundbull

- 1767 39l1I73 1457

POund Poundlt 4200794 157280

Pounds 464204ll1lit Jgt1IltllJrI_ bullbullbullbullbullbullbullbullbull

~lh Miampoegtri

- - all hand Total to be On hand nemoval IM aid V81ue 01Jan1 accounted 1nul for~- (lllFull tBJaplUooHm oc Hm_ potstian I~llTobl

Pournls Pound Pou714 Pouk Poundlt Pound 04810105 3738~~1~8 58048723 2438GW 400560 505Ol9SOISlOOLl51072

13022 ~ 13410 bullbull I----------I_-+-cn~ TolalllLauri __ 464204ll1 43015fgtl 157280 1942428 14)7 M823127 37W0lJ(l 5S5i2133 243S659 490560 505612914 IO013IIZI~2

~~_- lt01 402pound ot~~middot middotmiddotmiddot-i9 st~ 0 1~ ~~ gtlew liampm1slirO - _420--------~~ro7ii~l----------j~~W~I__ -------1-------I--~~i~F~~~~ro ml~~~~~~- 41iiTjjmiddotmiddotmiddoti672i7i 216A~~Imiddots7iiml3643~ 1iH~ 379~ampi1 9~~ 7Oi59i 363J~ 6fMJ~tM

otlll Kew J or ~ 414 733 _ 1502 3741 21635 922 ~I~~Mj~I-l~ ~~~ ~~Ii MW~M ~_ M~ ~~N 1lnIl~o -_jbull _ _ _ 480 480 _ _ 480 480 86-40

1tNewYork 11314 18Ot 375 903461 40 103884 10070 1I39~1 5732 _ 108222 W479OO 21 Now York 114 1014772 5913426 12950 6001262 9ro~ 7~)~o 29902 1201039 5~~~~ 1o-I5ampl4O~

liUlNewYork --- 145-8 77754 8IS268 - 1~r~fjl 15826 1iTI220 1iml 116iM7 ~~~si~

~~tt ~~ ~~rt _ -iil ~~ ~~ 1 mmll-------ii~~middot1-7~~17~~~lc~-~~~ ~J-c~ oo~il -~ ~---~-~--+~_~~ ~J-~~ ~~~ Total New York 113141 348111109573 8 W7225I~~t ~~j~WI]~~OOI~_j~~jro11

72 19511201 wJ1~~j~~~~~middotre~XorthCarolina 338194291 10557 6542M7bullbull 99352G01 5392556 lo-J745159IS501742 2225171~0l020900 181837G200

m8mmiddot~middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot 751~~~~1- l~~~~ ~gHit ~qgi~ ~~~I ~~i~I __ _i_ll___~~I--- -----__-_--1 ~~J~~ t~~~ 1SthOhio _ 81921 1922 3387W 1921 350794 ii21 oNV ov _~~~2~~I~~2~

Total Ohio 1 75186211 8W21 GI10832707009 1921 4ll200941 428628 4072549 G28ampgtO~~~O~~-OOI~i~

g~~~ lmiddot middotmiddot ~~ ---~~I G 3~~rmiddotmiddot ~~~lt g ~~3middotmiddot 692 M~i ~~ I~~-- -~b~--rn~g

lt P~=syIVllnla _ 2111 PMllSr1vanffi _ __

Ponnsy VU1iIl bullbullbullbullbullbullbullbullbullbullbullbull Total PennsyIYllnI

ode hRnd Rgt

truth Carolioa_ truth Dakola - -- - shy

- 9S438 -ltl Tela1 --------- TIJlIlI TOXllI_ ----

u tBlI - shyiflinla a~toD_ ___ t VIIIIamp

Wsoonin _---- yomlng

TDWI1Idar tOlt I~~J T DW lenda yr lirlo

InltT~ l +) or d~re (-l1

2074G14 2OoIl 5Il71 70127462~~ 153lt311 2002 0051 ~ 21243 2785020 middotmiddot6Wi 2800263 2800004 -~~~~1 ~~~ 2 00 318 Jln1l77~ Ill985 117987 WfJi 118200 116813 21CIl7149rmiddotmiddotmiddotmiddot~~ 212-13 4971619 8032 500J894 75495 50763891 ~I7lllll ~~euro411l-t

_ - 193lt31 ~

19361 -- -- shy 19718 35492-1198371 119 - 11819 II 819 12003 lll6 _ 11067 199200j middotmiddot50 4112 =~ 2525293 19 03~ ~Imiddotmiddot - lOO i89 1179201 iiilH693 IS647625 388043 1288 18722594 33700008 92

122335 122 335 shy 122336 22020 ~~122 8381 2 bull 11)14 -- -shy 1084 - _1084 1912 -- 123419 -- - 1234111 1234221 -- 121120 22215WI ---1-- 26811 26W 484 ()22689middotmiddotmiddots19E()405 28976 1344276 - bull 21422135 ii9iij~ 17931655 ~221amp79075

- -- 57081 6615 50 6 amp8 3836 MO 4Soro ~I ~~1035 10031423 177 10 0356-14 288080 1032372~ 181778 ~ 10Hl7amp1 1Jl215161gt1

- bull 2175 6 42B 322 18004 54~9327 3690 2531 L l~ 277 1l111 OOltJ 86 --- Y7lt_ 5~~ --- - 1044 -- -- 1~7 gt2ltgtH 113334371 115103 386951026 15231482 tUZI82gttIlIIOll33amp2l 2lIIg 31gt1 gtIll goo li904-l741 sl129345751216 e81 12r4 689 917

13li 563-8 1I705107 ~68O 1119 219 27g 661 34 148 9-11 412629500 11086264 n2SltJ02l16~Z7158301 14922wlI237HU -msst2

2gt17g814 ~5Ofm +4253570 2669136 +34097pound 25678540 +4145218 3m2lltlll215333112893--101 -t- 7l961l1- l7973SI3 1 1

AlltD CIGAIlB M~lltUAlURED CALENDAU YIAR 1121 llY COLLECTION nISTnlCT~ AND

BY STATES

lIacl~ri

buli_ lt1 Opeucd (J(led

Jan 1 1~21

bwashy=Jon I Igl2

Tobco moo lu mllJtlng c1gurs

Welghlng more than a pOllnlt1 perlUl

weighlng not more than 3 powl per J 000

~crnps

C~gtJS ffi2nulacturod

~ Itln~1 WeiglJing no~egLUIIg ~~ mamthan3 than a pOllndoi pound per

per 1000 1000

AIsuaJIIB ArIltOl1ll_ __ ArkBllSgtls _

lstCslilomio_ elh C~lIornill

To clilroni3_

(olomdo _ Connecticut DebwSTe Florida Georgls _ lIS1II lcl~ho

JL Tllinols 8lh lUina

Toial Wiuois

lDdIlnIl1 Ks _ Mulud-y LltlULS8U8 bullbullbull M8inO _ M~r)IM~ MileH_

io ----~---------------------I

1st Micbi~811 Ub Michlgan _ ~ ___~I__F_I__pound_~ I i~~ I IT~Mb I ~U[ 1 [ 2J~gg~ -gt

To8IMichiltBn P= 421 lOS ~ 4in 1 003882 126li1 1 ~~7~ 1middot __ 1lltJl37f ~~

Mi~ampmiddot~ Zl~ 4~ 28 -11 1~~ii~ir~~Imiddot~~~~~~~ 1middotmiddotmiddot3~~~n~~1 CCC~f~ C1 I~~~l ~2-- lstMisWllfi ~17 ~O J11 -131 1pound9111 (()00i1 6IhJflssolJri ~___7 ---I~ rgtl7i~1 46808 5 7119 1__ I 305117[ll

ToI81Mi6OIIrl _ 291 87 4fl ~321 lmes11 bull 968U 1 43721 ~7703392

Ei~~~~middot middotmiddotmiddot ~~I middotITmiddot ~I ~il 3~~m ~Nrl 1~1 - ~I li~~~~ NwII8IIIpghire n 7 2 27 911078 UJ108 1f31 55~97l()

~f~~middotie~ --=-gr__yen_ll__~~_ ~ I ~t~EJ H~iirg I 4~t~ ~70jirimiddot 1 middot 4~~~n~ middotsiliisilO Total - J~rscy__ ~__~J~L__~~J~ 2)) 3 iJ6 191 440 ~2 ~7041l3 _ I --t 5316B919) 81 015 7~O ~I ~I 1- 1 ltWe 1 m~middotmiddot~I~~middotmiddot~I~c~~middot~~~4()~~~f~~~~

0 m 2dNpyennrk ~oo 3l1 amp50 4055OO~ 2003744 6117S 7951 ~5 llSl 135l9022 3159700 14thN York H~ 92 79 462 I 111I(middotD8 99965-1 110141 159822 1Jl141 1l41I211l5 78Z~4(l 21lNewYork ~77 11 ~l9 200 191~005 6StJ2G8 2raquo011 13ti1Il27116 ijrbN York ~__ 2~ 309 m3U 30H7 Zl310 __ -lll33I070

Total gtew Yorle ~ 060 25961 10 g1l017 5 1Zl n~ 1 11Jl 1831on~~I~O~O~~~ ~OObullI6f1 1139491)

~~~~~- ----f I ~ ~ I 1 ~ri 1 IiiL- ~~~middot~loo~~ilo~l~cilmiddotcmiddotmiddot I~t(gtlio 225 ~--------z2=2-to1 3rn~ )009871 1-]009 bullbullbullbull I I~J071l918 -shy~

1m g~~_ 1~ ~ I I~ ~r t~U~~ 6~~ 3lIt~_~ bullbull i~~U~~ _ISlhOhio 2t~ tit 17 333 21ll467 gt13415 bull Vv bull 1413766-12 245

Tolal0ho 701 2 ~-----s-iJ62Il~b~~i--mocC 1----cci-CCcc= 66320STJ 1~~~75

g~~~~-- --~middot~-1W ~ ~i ~m l) I 1~c~iIcCCIii~i~~~~~ ~~i-I~~~ ~~~~ tPennsy]vMn _ ~ 0 576 1480 II ligtl~~38 9157671 2 Oampl 511 28 3o3J20 I 15o2~~~ 11J2tbFlIDlliVlnllUll 109 I~ 12 115 22J9(gtj2 71162il-l 9086 =d - U 2JdPennsyhUgtlll ~lJ 29 211 2772820 1422Jg 3)76 169316547 _

Tolal PltlllLlrllmiddotania 517 1ll1~Dl 22 947amp50 ~i~M~=~ ~ ~~~2~~~tmiddot ~~j ~o~2~~tI~~~o~I ~ = 1 - 1shy

TAB~E 13-ClOAR FACTORIES OPERATED TOBAOOO UeD JNO CIGARS MANurCTtIRED CALENDAR YEAR 1921DY CtUCTION DISTRICTS A1D BY STATES-ContinuEd

D(slmiddotrlctmiddot ltI States

Clgnr monu~Obullmeltl

W~lghln~ not moro limn 3 pound per

Plodgt AT1I~O Juonlly ot I r (ol o~ uled per I 000 lnr~e clgogtrobullbull t ~

Amiddot~~ quarollty or lear tob~gt usoo Ier 1000 m1I c-Lllar3 ~

TABU 14-CI(llHPrrE FACTOllJlIll OPEHATJD TODACClgt tISEO AND CIOARpoundMES lIAJlttIACTIJnED CALENDAR YEAH 19~1 DY COLLltCTIOfol DrsTlHltTs ANIgt IlY STA1middotES

CiglretLo middotm~nL1lOOlurOO

In W~jghlng IMO Ihn J POllllds Welg]ung nne more Ihon ~ p~LmclBDilnd and Slates bHltJ_ per IJJO [I~r 1000_bU~I- W~l~hlng not

Wclghingmore rhltgtto lbaD 3

Opened Clltgtcd = I--------~----I------~----lanl J~n I Un th~n 3tounds pouncls per1Y1 IcOJI~ ~l=moo Stemmed Scrap re~ampl Stemmoo Soru]gt re

lt 000

middot--ltgt----m--~-------+--- ----c-- ---I-~r-~----I-r-~----I--o------I-p-------Imiddotp~--- bull-I_p--o----I------I-----shy~lb California 5 1O~ 50 6 420rro J ~(II 0l3 00121 55 0 bull

~f~~~+middot~f~4middot~~~~I~ C-c=cCC-=~_c+_c-TITotal California 9 l) j - ~ 1- ----ooc~I 1~ I-~=--=1519JOg~ Q u 4~~ 31~ll~ ~21B M~ 151~35792D

Cltmnet1loul bull f 2 0 I 1FloridA 1ft llllombull Ii ~ ~ 1~ middot(~imiddot 416 Jt~middot 78 10middott~middot middotmiddotmiddotmiddotmiddot ~)joifjmiddot i~Kturk~ LwisiaU8 0 ~ 0 187372 115002820MaltyIand bullbull ~~ 36435 14IlOO750 MBE18obl1ltolt bullbull 13 middot0 811 2J 2Umiddot m ~ middot~236997303 16 7 n 918~OOlot 1lichlllln 2 1 U ~ u ~ 504100Mlnnota I ~ ~~ 121~1 OO3218Jti1st Missour1 1 1 0 0 In 1~(I f 4ampl H J6 000 ~l OM

Now 1 ~~~~i~~middot~~rmiddotcmiddotmiddotC~lc~~~I~~ri+CmiddotcmiddotmiddotmiddotcmiddotmiddotmiddotcmiddotmiddotI~~~~~~~I ~~m~ ~ 6tbNmiddotJ~tly BOO B 7 2tltl 175400 Joool 00321300 ___ I-CII 9 1~(J31 3 ampj 4~7 LOG 160 19

Iolal Now Jcrsey 0 -1l-0 r-W I ~~tli~t~~~IlttN_York lB ====gf===+IO Imiddot -112 middot9190011 17~711 1000 3031796400Fi1~~~k ~ ~ 9~ I~ l~ ~ 9d~ 13l~ 217 ~~~3~~ ~uzm B102YIT jO~~~~ HtJoiU~fi~

~ ~ c-i ~ I~~-~~~middot~~~~~i~~O~f~~~~t~ro~~~rmiddotmiddotmiddot~middotmiddot~middotmiddot~~~~~3~middotmiddoti~~~middotmiddot~~~~ ~~~~~~_ I~ ~ 10 3~ 91 44271 -1-4 2 2l4 3(1 21 ~71 014 055

lg~~~ ~11 __ 11~r=_~1===== middot middotmiddotiiimiddot11 middot bullbullbullbull 1middot __middot__~~11amp~gl__ 1563612

TotaIOblo ~ 0 I II ~~~I 11~ 51~=~-~~I_I =-== 1563GI2 573lJMO7

E H-CIGARE~TE

Il1elt

ifbull

1~29600

A bull

bullrag

5i~ig~~i8

ocmiddot

~~~i~~a~i~

~ bull

~g~lili_~~~~~

lshylJ

~middot

bull ~c

sect~~~3bt

~~~1tlsect~~~~ltl

bull ~~~~~~~~~~t

0 ~ i~H~gs~~sectmiddot

~~p~jljl~~S~

~~~rBgjg~middot

~i~~~g~~ee

bullbull

Fsect_

sect1~

bull sect~

gtI ~~

Esect~~8iH~

~rliI~~

Jt~amp

lsectsect~sectf3~~~~~~

2~middot-~--~

sectsect~sect~E~~~isect~

bull gt

_sect~_secti

gt bull

isect~~~8~g

~sectii~~~b~

sect~~~i8~i3g

-bullgt-~-~i1

~~-~~~

~~3~~sect~~

~mbull

1ll~~~~

~~~~ltt~

bullbull

2ll~sect~Ilf~~~1r

0 bull 0 gt

gsecti~

isectsect~

lt~~lOl~~~sectjI-gt~

0 ~~ri~~UE

gt shy fbull ~ ~

~bull i

bull bull

O~o1-_W-sectC

bull nmm~~

~ ~oo_

~~_O--

bullsectsectsect~~lsectsect

sectsect

sectsectsect

bull bull

bullsectsectbull

bullbullbullbull

bull c bull ~

bull bull

bull bull bull bull

bull bull

middot

t1zlltJa~~~~

Ibull bull0

bull sect

bulllKbull~

sect ~e~ei~~

bull sect

sectbullbullbull

sectsect~

middot

l~ shy

sect t

ii~~ bull

I ~r~j

gt~laquo~

bullbull

I sect

sect~~

_sectsect

j_sect_

sectJisect_SK~~

Jffi_~

_~_1i_~J8~

- yena

~~~~88~~1H~1i

J_~~sect sectJi~~~~~

bull gt

~i~lsect_iKsect(_~_~

0 [~sect~mm

bull 0

bull p~bullJ

~lsectJ~sect

~~e~Og~Ef~

sect 0

~middot~~iimiddoti

~ cepound

~g~~~g~1

middot

[ secti~

~a~el5~ii~fJS

middot

~~~~sectsectsectsectsect~sect

bullbullbull

122 REPORT OF COMMISSIONER O INTERNAL REVENUE

TABLE 19-RICEUTS FnDM INTEngtAL-REvENUE TAXEII ON TOBACCO AD PER CAPITA TAX B6ljED ON ESTIMATeD POPUUTlON YEAIl8 EDED IUNE 30 1912shyHI22-Cominued

CigBrlt SnllJ

Weighing more Ulan Wclghlng l1otmoroUUlll Yean 3 jllJWlW per ICOI 3 pounds Ier 1000

HeeelplO I Permpltll

P PerRooelp(j neip15CIIpH capitA

1912bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull SIgtl4613L to 001 $1400002772 10146 12tOOJ5IlGO $0025 J91~ ~6524lilIJ OCII 17W(H572 26Iilln1H 0IOHbullbullbullbullbull 6270797 on 2O51lZllZlO 2U21l3030WiSbullbullbullbullbull _ 00 31lJ2 0)1 2092045722 23ll712IU5 middot 1IJ~ m 1~IU bull 776l1 4lgt OJI 2633274581 ~ 2 6rgt3 6amp1 3ll bull ltDO1017bullbullbullbullbull 98WI 22 001 3tllZll6amp93 2 amplO 220-0middot 30~lUl~ _bullbull 12130612 001 ((137000145 (oJ1 ~(H~w-lU 1910bullbullbullbullbullbullbullbull 16234911 5 1343lJ(I3U I)jgIIllL middot00l11lOHoWll7J 12 201 31 OOmiddot~ 151~ZZI61 l 4Z1 6~lJ1 21middot 11121 bull bull gt56 Zfi38 003 1lgtC5136lIiJ 1 252 57941)1 7SIllZlbull ll~ 47B-IIl 001 150127~Itfj2 1374 C9l7GJOIll middot middot

lloecllgtnltous loclud lni mlarllllU$Tltgtlampcen

y 1--shyRlIOIllpl

11112bullbullbullbull 11113bullbullbull _bull 11l1ibullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull lOISbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _bullbullbullbullbullbullbull _ IlliG bull _ _ JIll(bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull

ll 11Pllbullbullbullbullbullbullbullbullbull IIl2L nm bull

spotJal U1Jlt lloor lu uc

I P RocdplO I PClIplta pIta

Ugt ~ 321 i2ij605i636

m Z73UhSl05 Mill 3S6 bO

451 72o1~HOO

rlii 15 7GZ lll l 147

~ 62ll6312~1 21iJ3655M mbull1gt51

20l1~1976 middot Ol~

IAUM 20-RxPORTATIltIN IN DONO OF ]A1(UPACTUlUW TORAoco SNUIF CIltIARS GIGAllIoTrES AND GI(IAlIlTrE PAPJR DOOKs YEAR EXDED JUNE l0 1922 BY COLTcrION DISTRICTS

Toba= lind ff

UllaooouJllOO Itmomiddotod lor ==-l Tllxpold U~])JSlrlCI6 lor July 1 expor1ollOlJ Exponcd NluruoJ 10 10l1~ I1l21 f80rydurlllg Yr

Pounlil PnoI PnIiI PnIiIPnIiI15tC6IJ(omI_ bullbull m 2675 bullDcla8ro _

0 ~ bull bull~lt lillDWIbullbullbullbullbullbullbullbullbull 61S Mgo757 ~21910 ~~middotrn~ 1~420 l~= H~In Mlchlgnnbullbullbullbull 1st Usour 5O100 73l51tlS-J OO57SS 0 SlhlewJcncy 42 (JJ 10 UC731157 2~1l~Zdt-wyotk _ 3-i101 6290lt4 ltmm I~ 7Il1I North Cnrollnn bullbull _ 30 7~2 ~~~Zj~~ M=InOblo bull 460I~ bull 811~ lot Pennamiddotlw 13619 =1331l11 TcnnoMoo Vlrglnlnbull bull ~J535J 17011821 2020441 13~Wcst lrglnln bull ____ bull ~ ~

bull0 bull Wlscowllo bull _ _ 0 27H ~Hl

RlPORT O) OOMMISSIONER OF INTERNAL REVENUE 123

TAUt-E 20-ExPORTATION m BOND OF MAtiUFACTURllD TOBACCO SNUFP CIGARS ClGARE1TES AND CIOARE1TE PAPpoundR DOltIKS YEAR ENDED JUNE 30 11122 UY COIIE(shynos DISTllICTS-ConUnucd

CigD ~~19 1iIOr~1 pltgtUMo fllI IfW

naooounlOO Nalrlcu for Jul) I

Remoed (or ~Iltm dur1r4 y

E- Tnpnldnnd UlllltCiUnlltgtd tnmed 10 fur July I

1lCIOIYmiddot NullgtllrT NUIlIIItTbullbull =0 bullbullbull

~OOJ 101000 7750 000bullbullbull 000

0 l~ 500 0 5 0CKl

Number Id CoJl [urollbullbullbullbullbullbullbullbull ID Floridabullbull 0 ldJUlln bullbull 1150~ Mn1lnndbull __ bullbullbull 1st ewJorscy 5lloogh Now Jcrso~middot ltKowYorllt 000 1JNowyorkbullbullbullbullbullbullbull 1399000 III Pennsvl __onJ bull 332500 12th pltJllri~lvnnlnbullbull Z1dl-lWl1 middotullin 000Virampln M_ W ~ VriiDIIl ~

Number 000

111250 0

12100 0

13l)O 000

Ill l5O

00057000 ID

Num ~OOO

1I0000 I511fO(l

iIOO= 0

000 1210500

416000

000 138 llOO

~ Totw 3313Jl) 38iIDJ 3455300

Cig iqliQ DOl t=r Iha n 3 pnd PO 1000

L -- Jonooybullbull 000PmiddotI middot101OltUe0 ~jQlj O lIOII a pltgtUado 1 I~

j bull -I - I middotm I ~ York IlHSo 4H2IlO

ClVtlltUeo hinq 01 1IW II pounoll ptT IfW

Number llim1JtTbullX Nmiddot1st Callamla _ ZI600OOO 13111IJtiO 123224~4() 100 ampIt0C()bullKwluckybullbullbullbullbull 1O975C(lI 617~100 bull0 i BOO 0CKl Mnehuto bullbullbullbullbull 6(00~OOO-

ltlnaul bullbullbull __ _ 300~ ~l1C(lInOOJ ~rJ N~w loeseybullbull 10(0)~~ gtlt000 0 Is~Nc Yorllt bull 24lOOC(lI 1li50~ IT [013 400 J2OOJ ~(76800 2lttNowYorkbullbullbull 1M 759 910 ll1OC7(ltJB1S2452IiB 7M11(I12m00J INarlhCofcon bull __ 116 51~ l~ 202971110 ljl 78l1 IDJ tIl61650J)5080~lot Peoo~ylvan8__ 30~m6JO 321gt00720 68 3lJ3 570 3~MC(lI VlrR1ulo __ 37IJ6tOO 312100215323405 illS 150CKl 48a50amp(1

TOtnl 370 7G-l310 12N~500~ 12073530+13 mWJ I 2l0012IO

PlUlt tltgtbltJ= ltTapl = I(pp~ IIibull at

---~~ Pwnlil_ Pado P~ POUlllll oKUlcky bull o -0 0 0

l_iII _ ~deg 159 HS 151 iSI deg loInnmiddotland bull a 11567 1l)lt7 0

Stb ~C Jcneybull _ _ bullo IB775 18 ns 0 oIn Xcw York 1~157 1L7ltn 3011111 0 ldJmiddotO York 13T~ll 3Ill616 356571 0 82rrtg

olit PcrULWlnoI 6807 3~ 9SoI3 bull 0middot1tlirllo bullbull I 0 lilt) l(Jl7~1 01 deg

T~ 1~4gtII 610li)1 6S8~ 0 I ~1U7

CiiOrrlle po Igtooh

I uDtT X--I N~mbrT

1 I mIgttT Nmb1INcwYork bullbullbull _ ~50C() 3 iIlOOO a ~0CKlTotul bull 1(JI5lL7 33a9gtmiddot7 ~7613~71430 I 21110 -

bull [lt~

Omiddot

-~I-- bull

~ bull C

~~ bullbullbull f

f a 1 ~

middot bull ~_~

~ bull ~

_laquo

~llIiS

bull ~~c

~bull lt

i=~f~oCg~g~

bull ~-~~2secthg~t

~9i~~(

~~~~~8sectsectj8~~

g~~~~~iii~

~H~~sectUU~8~g

sect21sect

~ P~~r

bull0 ~

~3jjiffl~amplS8lU~8

bull gt

sectIO

bull -

~ ~isect bull

bullU~~~

=oltlt~

bull ~--Il~middot-O

~ i~j~~~~Eesectlfi~~

bull ~liU~~li~~O

i U~~inU~iii

g sectS

bullbullbull

sectsectsect

sect8sect

~------- f ~ e

_sect_~_

sectsectsect

o bull ~ gt bull o bullo S gt bull

~J~~IHHJ~

bullbullbullbullbull shy

~gn~sect~~

~()~oo

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

~sectm~

bullbull

~~~~~~a~~2~~~OOOZZZZZZZZ~~~~~~~~~~S~~~~~O~~~~~~raquoraquo

g~~~~~~~~ampamp~~~~~~~~~~~[~~~~~~~~~~~~~~g~~~~sect~Q~~[~

6middot

middot ~

bullmbullbullbull m

bullbull -j bullF

bullbullbull

bullbullbullbull

r bullbull

bullbullbull

bull8 ~

bull 0

0 bull ~

0 bull

bull 0bull

middot 0

~ bullbull

bull ~

_ bull ~

sect~asectgg

~~~a~o

E~--saplusmn~

gtlshymiddot

shymiddot

middot

sectS--3~

e bull i~

Imiddotk

(~IS~~

- bulli11

~ jj bull~

~ bull

shy 0 ~

II~I~ il

=1-bullbull

middotmiddotI~ U ii bullbull bullI

I~gi I

~I~ sect

bullII

bull Imiddot

J t ~ Jil

bull II

sect g-

sect ~Ir

- -j ~

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bullbull

11~I~d

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

middot130 REPORT OF COMMISSIONER OF INTJIlNAL ltlWERUE

TABLE 33-TAXABLE NARCOTIC DRUUB IMPOQED INTO TilE UNITED STltTI(S YEAQ ENDED JUNE 30 1922 BY COUNTRIES

Other opium

M~ COOCounlrim Opium HcrmJDionino -1 I erephJne Ine l~bdJ Cocaine lean

-~I I 11 I IdJ~~ JrllllOO bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull Onc~$ ~~~ ~~~~ ~~~~ ~~~~ ~~~~IOIi~I~~~iOarroan)middotbull Gr 3amp560Swlherlllnd 11509 r

3021536 109 3455Turkey in Europe 804543 England urkeyinAiila 592878 115 11 3 11 fl 374551 Peru

Tolel -02T6i-48il--ij-u-~~ ------no ---------00 4002 ~ TABLE 34-TAXABLE NAQCOTIC DIWGS ANDPREPAIUTIONS E~POltTED FROM THE

UNITED STATES YEAQ ENDED JUNE 301022 BY COUNTRIES

Opium Morphine Codeine Beroin

Coun(ri Ket Tax I Net Tax Net Tax- Ket Ta qsn- able quan- algtlo quaD able quan_ b1e

tty tlty tHy tlty

Ou Ou 010 0 0 Ou OU OaBermuda _ 7 69 1 21 1 17 2 8 British Honduras __ 160 931 14 221 ao 28 2 M9 Canada _ 009 002 88 77il3 17 369 28 23268 Costa Rica _ 10 147 Ii 2G7 12 12 bullbullbullbull Guatemala_ 13411 22002 887 9 lU Hondura _ _ _ 156 878 19 388 13 32 7 15 Nicaraguabullbullbullmiddot _ 130 401 24 918 3 2i 1 23 1anama_ _ 268 482 G5 900 ill 105 Ii 152 Slllyooor _ ~ 15 207 4 441 bullbull 1 24 Mexico_ bull 1856 3359 918 8571 32 8M 535 2709 NcwfoundJsndaudLabrador _ 1 2 __ bullbullbull 1 li76 BritihWtlndl __ _ 247 1200 55 1450 1 17 2 1732 Cuba_ _ __ 63 2252 171 8984 Iii 184 23 2047 DanIsh West IlJdies __ bull 58 tJO400Dominican Republic iO 523 14 237 11 34 2 17 Baiti _ _ 78 682 2 24) 2 12 Au~trja bull _ bull bull 1 1 - FrnnCE bull I 2

fu1~i~~~ - ~ ~ POlendbullbullbullbull _ _ __ 1 2 2257l8(0)Russiabullbull _ _ IDJ WI Spllln_ bull ________ _ 13 108 1 39 Turkeyln Europe_ bull 200 2Q2

England bullbull I 90 1 04 00 i6ioosChins __ 94 1472 41 2090 ij1 -328 100fChosellAsie I to I 3 BritishEastlndiesbull _ 1 i6 4 548 oro ~dir~~middotmiddot ~ 2M 4~ 7~ 170 W IG 434Japan_ 1 6 11 100 Slam_ bull _ bull bullbullbullbullbullbull 1 3J9 TurkeyluAsia _ 7 17 80 100 AustralJa bull _ 1 9 middotmiddotmiddotmiddotmiddot2Imiddot2i8iii NewZealend _ _ __ bull 1 6 17 I 14610Other British Oeeanh- _ 1 2 Froneh Oceauia 688 692 Philippines _ __ 213 213 -iiQ

~ 22314middotmiddotmiddotmiddot~~middotImiddotmiddot~]~middotPottoRioo _ _ 386 2t13 m 11798 w M13132 middot~~fM~-middot t ~ Bmzilbullbull _ _ 1 00 1 96

Chile __ bullbull 7 54 98 1271 --- ~5Golombia __ 1li71 6541 163 2795 331 middotmiddotiiSmiddotmiddot Ecuador __ __ __ _ 3 34 21 278

2052~~~mG~~~~~ middotmiddotmiddot ii middotmiddotmiddotsomiddot J U ~~~~~~~~ 21 ~~ _ __ bullis

LKongo_ 216112 2 Ii 1 Alri 6 115 5 1084 1 40 17 13010

bullbullbullbullbull 40 42 bullbullbull 1 2016Africa__ 1 12 1 ~ _ _ nAlrCgt_ -----o___middot__ =-- = ___c _ ToteL __ _ 20340147012 2767 487$ 2665 11= 1121 40200

FOOlUotltgt an pltlge 131 J

TJDIE 34-TJXABLE NARCOTIC DRUGi AND PREPJRATlON8 EXPOIlTED FROM THE UNIT1W STTE8 YEAR ENDED JUNE 30 1922 BY CGUliTRIE8 ---CODtiDued

Olher opium Dionin alta1oid3 and Cocaine Coca leuy

ltleriyu(ives

Countries No Ton

quanmiddotq~1 Taxmiddot 1 q~ 1 T=I q~~ ableshytilY- Bille ti~Y ableshy tlty 1 able tity

-----1--------Tuxshy

IDu~bull IOuIOuloubull 0 OUll-C oulouuBermudabullbull British Hondums __ iTmiddotmiddot iillmiddotI411 ~ -i4-W ii40~ 1632 Cost Rlcs Clllada bullbull

M Mmiddotmiddot 2middotOrugttema1B_ 00 m U Hondura

Nicaragua It~ mPaname __bull Sa1yador

Cd dO Merioo__ bullbullbullbullbullbullbullbullbull _ ~ol 22U nBritish lllt iudies ~ 1549 Cuba __ D 4537 537DomJuicau Republic nbull 00

HaitL U Austria France Germany nely __ Netherlands bullPoland R~la 00 ~~kneiinmiddotE-urop Englend _ _ 57lil Cbina_ 375 Chooen Asia British East Indies ~ ~ Ullongkong _ Jepan _ 00 m Turkel in Asia no 17 17 Australia __ 1~ 16Ii~ 165~NewZealalllt1_ 1 French Oceauia _ 104 104

~~rkii~~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot i1 iii A M 1~ Im 35 144

~~~~_J~~ middotmiddotmiddotmiddotmiddotimiddot middotmiddotmiddotmiddotiOOmiddot ~ 2~ Chile_ _ _ _ 50 50 COlombia_bull _ I I 4 4 13~ 2334 6001 i96 Ecuador _ _ 26 631 British Guiana _ 1 32

~~~fi~~~~~~~~~~~~~~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot ~~~~~~~~ 1 ~r Egypt __ _ __ 50 li2

Total bull _ _--~-I lSI 106 1714 3386 28312 96921 9801

1 FlJures repnrlcdlll the Iumn hllldcd Net quanlHy IePresont cxac~ quanlilies 01 narcotic drugsboth In puro s[a(e ard parl conlcnt 01 poullds 8 preparnliuns Tax j~ puld by stamps ai Iho tato 01 1 cent per ounce or fion 1bereol for the onlirerontents ol ll pacJrage or boUle A oomPOIlnd or preparatiCll1 MntainlnlLa narcotic druf in a qUampuUty CllCding the g]J11utnry ~pl-ion is taxedlhe same a the pure drug The nllUlber Of tamblc OIlllllBS reported bampl J- dClarmlned frow the vl1ueohlampsrequinld

132 REPORT OF~GO[MISSIONEP (IF IRTFnNAT~ RPVENUE

TABLEI~-TAXABLE NARcoTIc DRl-GB AND PIlEPARATIONS PUIlCHABED WITHIolt lJlR UNITED STATES PROM MANUPACTURERS YEAR EKDED JUNE 30 U)22 llY STATE~I

Opium Morphine COelne Ifain_

Net Ket hI Nct Net 1 T Iqntity Tnable Ql1lmtjt) Taxe e qllcntity Taxeble quantity ani

---1----------------Ounees Ouo 0 Ounces Ounea Ou I0= 0

Alaburn n7 3323 811 39322 1M ~l~ I 7 Ar~na ~ 119 ~ 100middot 3 34 Ark ruu _ 1[317501 middot4rs 24965 147 ~7 26 9 C)1ltforn1o 1718 121gt16 1027 49m 17 11002 186 14 Colornltlo____ 199 3421 312 1lamp8fI 300 362 32 S ltonnecUcllt 4~~ 46n 21 gtOJ 459 1(lltJI 43 2S Delawar~ __ 3~~ 2101 151middot 271(1 1M 007 39 4 Distllct(01 Cohhl 108(1 Ii 72S 03 19~(l~ 1316 5980 r~ I Florida 1093 7amp20 841 405111 368 3215 221 8 Georgia S7m 3(0(7 16 61111

15~)7-l 18211 17047 ISq 2l Hawaii 24 313 19 146 191 12-1 IJ Idaho 21 ~ 17 197 1 1amp llliWi 1561 flm~ 79)2 1921lll 53)r~ 41~(J 6W 71

illUDO IQwa Kansas_ Kentucky__Lollifltiana Maine_ Moryland Massocllllsetls Michl~UD__ IlUn1lelt(gtla-llehsppltilaquoQnn Mona i Ncbrak

~~~I1Iau~pjh NewJerscy KewMexieo_KowYork r0rthCarolina North Dakol~ Ohio Oklahoma Oregon_ __ _ YpJl1l5hllma___RJlox1clsland S~tIlCarollDO SQuth Dakotu Teesse~ Tc~o bull __ _ Utah ViJltnontbull _ Virginia _ Washinrloll estVlfginia lSOOI~W bullbullbullbull Wyoillln~

Tot~l 10~24511l3lt~9 18-36712410222 10740S 466SlIII 1500) 1081 ~

1lltlfllllN reported In the column healtl~ltl Set qnantlty feptn~ not qllntUi OfllOfcOl1c drugsboth ill pUrltlstate aIlltl as purt oCllltent of comlounl anltl preptio Tax is paid bv S~omls3t l-b9 rate (01 1 cent perOUJ)e or Jrocllon tbefeof [or the enUre CltD1tCll~cb package ar b(otLle A eltml poun] or prcparation oonlainio narcolic d~ In a quontity exoolug (hmiddot tuory exemption I~ thnd ~Lo srne lIS he pure ltrug Tbe ullIJJber 01 Iabl OgtllllLIlt reporlCll hll be de~crmll1e1 from tllo r8Lu~ o siarnps required

1~99 nrM 3579~ ~9147 I~I 7626 11 2511560 _ 13Sl 665 16790 41) 3151 90 nbull 4pound5 J~~ 3 15413 z 1700 31 ll 13n 9~35 1821 4pound198 SS 2610 l6 22 4182 47~23 3111 16)~r( 1i-l9 16M1 m H ~7 5174 5( middot9367 1$ 1793 23 5

4 26549 __ 3274 ~SoI3 23amp6 9 120 4~

J4jO 1~J70 217 nGO 212 11641 l78 Jl 209 111 1fiQ 30157 1416 1132-1 75 III 12gt1 9Z9 gtltZI 164lt5 110-l 951gt1 73 IS

M 1451 91 ILI2-l 67 26 511 4173-1 flfj 2J- CW2 15l8-l ~~ J490 78

155 1005 11~ 3176 140 gt57 7 2 If) 2m2 252 7bi21 11J3 12~g 20 5 ~~ J~I 21~ 36~rmiddot ----Rimiddotmiddotmiddot 1512 middotmiddotmiddot i5- 1 ~

74 17 amp12 1 W4 147~1 17b9 5720 WI 30 1 19 15 ZJ~1 3 29 ~

gtlt39782112SStI 832)( 46 49109 )3-3675 1211) gt15 -29 17b28 1882 5lgt3N 7amp1 43l3 io 15

21 239 25 1~ 3 61 16317 41173 47111 8521 2915 21147 Hi ltI

4gt1 441ti aw 22298 2 100 10 7 2SO 2613 174middot12 1 310 2401 35 4

29734 1I~7I g~~G 1296~9 ~35-l 3Il ~I 921 IllIJ 301 3~lv 18 50S5 2H 15-I 25 b 9fl 371 72~ 21695 480 190 24 9 ~2S5 ~s 2469 M 219 51 23 12297 3901 724l-1 419 2723 117 12 2Q~ 13841 1875 109432 1J2-l 6l53 119 17 I 217 1180 104 471gt1 152 ~191 12 1 bull 37( 2792 306 5301 126 11ISl 14 1 37~1 185gt6 1448 4~~ 1218 5701 83-l- 529 ll46 U 1961l 300 36171 35 12

123 9750 914 1343 ~25 27g7 3r 9 _ 959 77101 4l51 15~amp 1161 481gt 74 II

1middot 10 3middot _ 91~ _ 1

RFPORT OF 90MMISSIONEil OF INTERNAL TIEVENUE 133

TABU 15-TA~AnLE NARCOTIC DRUOS AND r~EPAIlATWNI PUIlCIlA~EU WITHIN THE UNITE]) SATEIl InOM MANUFACTGREllS YlAJt E~JI~D JUNE 30 1l22 BY

STATES _Con tJJlUed

Di(onln Other oplnm~n~laldsnd denbullbullllv

J(alne CalBampVllS

8tat I I ----- shy

_________ qu~et~iY ITaxaNa Iq~~tttyITaab~e qll~el~tY ITngta~lq~IY Tnatl~

Alabama AtlZ()1laArkuu Californiu CoioraJ~ Conlllj~U _ Dela~ lljstrjct~JColutnbio tlorlda lt]rgiabull _

i~~b~~ _ Illinois __ Indiana_ 10wo_ bullbullbull Kansas ~lllucirv_ Lojialla Mc _ MarylJ Mss-lt8cluetls _ ~fLdLjg_ Mnltoot MiSSiSSippIMisOUrI IUfgtlt 2~J 1137 5gtUS Montona __ Nebraska

~1r~~~~)j~~middot liewMcxto ~eY~rk NvrthCaroliu NorthDaJrota __ OhJ~ 0kluhorna _ 0 gon _ PefllUltylania _ Rllodehland__ SOUlhCalOlina S~Llih Dakota Tenn ~exalt

~~ot1lr ipn0 lglon

West irgillillWjsc~nsln-

IG~ i o~ O~ GO 6 55 25 2G

110 92 16 2~ 212 1385 1341 211

121 233- 411 7~7 1~ lW 011 HOI 12 1i-l 4 77 ampi 570 5 71 26i l~ 26 ~

I 19 W 49 76-1

~ j _~1 211 1954 117 2054 (ij 676 49 gt51 30 I 424- IJ 1~j 23 2571 20 151 11 143 l~ 351 44 275 1337 12 290 8 17S 5 505 as 530 ~S 6291

1 8) 1447

217 gt8 37 )2(lt igt 11~ [4 141 ~ J) 7 03

S W 8 l1 IS 192 8 03

3~ middotmiddotmiddotmiddot~itl J 1~~1 _ __ _ 11119 ilJlo (1)7 9382

16)(f 10 42G -1- _ ___

120 ll(l(i 05 1412 J6 nr 8 W 4l 315 ~lbmiddot 2fl3

~71 2(7[ ~80 3620 lJ1 41 2~1 187 17 I~I

26 bullbullbullbullbullbullbull 402 55 711 632 1I~ 1lW n ~ I~ ~7S 61 913 II 2J) III Uu II USSlJI 21 361

o~ I O~ O~ O~ 901 1122I 431 48 4~

1gt4 bull 1538 3 J2 1767118481 1971 192

3121 2615 ltIi 10 1621 24(r) 321

461 297 4 48 2OJ 1675 tOO 100 1~11 Im U 21

~ 54 7469

1 1I~I 6~g_ __

~~m 224-141 1)076 NJ 6478 1616 1 lil~

4til 39151 In 1510 12

1 1If300 nlJ69 71 596 5989

51 gtgtI bullbullbullbullbull __ 1210 7amp2 101

f49 UIl7lt1 02 1428 1390 uN 714 772

Jil~ (SUI ~~

WJ~ 47350 if 1101 613 __

1 268 1425 ~

~ 2ru lID 2 26

237CS 794U 7031 8382 25) ~ 0 2 Wmiddot

241rl 8J~11 3 lSI jr04 1~ 3amp1 middot002

J ~11 j[~9(1 - C 17H 1m ~ b1l 1amplt)2 1221 ID 33 2lt

472 521H

ill1 w

767 4437 rolm lill j

100 451) r7 ~2671 ~ 14~ 2 W41 W~i7 302lJ

1J~ 5453 ~ 4202~ ------ 1ltJ1 42ilIZ7 20392 ~66S

1 Figurcs rljlorl-bltl i Ihe rollIDll]Jllltled Nftl qnllJlllly tepenl --111 qlllLnlilies 01 narc11 1mIgt b~th III puro sMe and liS Iu-t cIenl oj cOIlpmmltls Illlltl prCpllrnl-i~IlS J Is paid hy sl=rs at IIe tate oj 1 ce t per OWlce Or ion there(o fltlt lJe ~Jl We Ul~en [s of eacb Jlaclu[e or boWe A rnlJOllnd or pTloratioo ~onwin~ a narc(olic urug iflt lgt UOIIl ~gtltdi~ tho Ma~uto 1ltJlIprion Is Iox ~ile 00 1)0 pure ltInlg 11lt0 number (If tall c auli= lCJlorlcd hll In d~tfminOO[romlhe ~middotolllO lt gtl=~ required bull

0 bull

0 0 bull

0raquo

bull bull

~sectg

etstgamp=$

bullbull

ltraquo-0

lti~~~~~Blt~_

cmiddot

1 bull

bull gtbull

omiddot laquoz

-lt5 ~

0bull ~

bull ~

middot

O middot

bull ~-lt

~ bull

~c bull bull

bullgt~z

bull ~o

bull 0 bull~

bull ~

bull~ O

bullz c=

bull ~

I middot0

TAou 30-EFORCFMr~T OF ruE HlRRI~OS NARCOTIC lnr A~ AMRSmm YEAR E~mn JUXE 30 1922 BY STATE

RegiswcdUnrlslertltl RtglsllrcdUnrrhLrrM

Alobam bullbullbullbullbullbull 16 JI ~ = ro 00 10 3 I = 13 bullbullbullbullbull n 00 MArl1OO bullbullbullbullbullbull 7~ 12 3n I ~ ro ~

Arbnl bullbullbull 11 ZI ~ 8 M8 00 m iI ~ middotmiddotmiddotT middotmiddotmiddotmiddot bullbull ~ 00 ~

California bullbullbullbull 06 2H 46 1321 I 391 1730 Iill 1~ 00 middotmiddotmiddotmiddotilmiddot ~bull I 7~0Colorado _ bull 26 165 ~ l87 129661

l~ I~~ ~

CoDD~tCUt 3 26 ~ 13 210 r 4 4 bullbullbullbullbullbull 0 n n Deln bull 6 I 10l rn no middotmiddotmiddotmiddotimiddot middotmiddot2bull roDimlelolCOlumbia bullbull 40 ll n ~ 4~ middotmiddotmiddotmiddotiImiddotmiddotmiddot itmiddot bull ~ Florida bull 2Il ZJ 431 478 ~ middotmiddot437 middotmiddotmiddotmiddot4middot - 2 8 2 M ~8 MGeorlti bullbullbull 107 l31 m 62 13il 1b36 17H J T ~ 1371 15 17 13 ~ 177Hawali bullbullbull ~37 33[ bullbullbull _ 126 408 Idaho_ 36 00 31 middotmiddotmiddotmiddotimiddot 21~ ~ -_ _ 2 middotmiddotmiddoti5middot 00 ~

~ 00 95 2 700 3 U3 lIS II I 2 400 22 311 29 222 reg 3 113~r~ I~ l~ ~RI SiO H II I 1Il5 5 22 25 123oobull rnIOIIlI bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbull bullbullbullbull 22 S2 I~S ~ 1100 1613 f8 312 14lt8 3 I I 5 U ~ I Ol~ l~ Kansas 10 26 ~ 21 rog flI 10 532 bull bullbullbullbullbull 5 22Xllety 4 0 18 6(17 ~ o-ro 4 bullbull 10 32 15Loui G2 240

bull 701 9 ll 1013 IJ T ~ ~~ 701 118 00

1013Moine_ I 12 ~ 21 413 ~ (I I 2 bull 407 1718 ~ ~

= bull Maryland 13 IX 0 121-6 IS 1l()2 1 ()I U2 I I~ 1276 __ 13 42 31 I 1(12 1501~Slttbull 19 97 U 1691 35 17J 1851 23 bullbullbullbull 10 bullbullbull 1001 2 6 7 29 I 3~ I S1i1bullMlcltlgnn bullbull bull H 114 ~ 51 100 2OI~ 02 bullbullbullbullbullbull (I I 1630 _ deg 15 212 ISGO 2014 rooMInnesota bullbull u 100 1002 19 1 1~ 121 S~ 1 2 1002 I 2 I ~ 20 II~ I 111 ~ 64 334 238 JO bullbullbullbull II 4 07 SIIn~rY~ ~ rt~ 121 1764 28 I ~J4 2H5 2Ilt middotmiddotmiddotmiddot3middot ~ i 1764 14 f5 1814 ~

M=tana 21 76 bull bull m 67 I~ G 00 201 217

N~btMn Il4 100 2lXI I 4AA 4 iP3 006 1111 GiS bullbullbullbullbull MIlI3 488 bullbullbullbullbullbullbullbullbullbullbull 1 bullbullbullbullbullbull 4 403 00lNt 3 2S 31 2 Nn flGlrlpslllro 6 10 1 ~ middotmiddotmiddotiimiddot sti 3n ~~ ~ ~ ~ ~~ Jl middotmiddotmiddotmiddot6middot 3 middotmiddotmiddotmiddot5middot i ~ 3~ Nt JoDltll 80 133 m 12 1IiS 23 1723 11144 72 I 7 142 2Zl 1087 1 2 17 15 1722 1IIBN UulC(l 8 8 6 gt8127681 2 6SIi8 bull 1177084 N middot01t 100 224 330 33 2554 65 2682 3(1]2 middotmiddotIiiimiddot ii 311 160 330 2~~~ 13 2 middotmiddotmiddotmiddotiimiddot 80 2G82 801Z rmiddotMlb Carolltla 12 II 21 28 so 61 1ll9 000 6 I middotmiddotmiddotmiddoti 21 amp(l 1~ middotmiddotmiddotmiddot2middot 7 27 38 9311 900 Nmh Dlto~ bullbullbullbullbull 4 7 II 263 3 200 277 I 10 11 2tiJ __ bullbull bull bullbullbullbullbullbullbull bullbullbull bullbull bullbullbull 3 2M m Obio 46 20 ~13 U I~~ n I~~ 2~ l~ 6 31 91 313 1SH 10 IS 13 1875 211lIOltlAhoma 153 ISS 2111 31 o v 1 2022IH 3i2 151316 lIS +15 Tl6 OllyenM 37 M 96 9 1)l 2 ll5 211 62 6 I~ 1 U l( lot 2 bull S 1115211 Pylma 103 221 m 27 3912 102 ~071 4308 6ll ~ IS I UO 327 31lt2 I M ampl ~071 4~ Rbodt hlalld 12 23 8 6 alb CBoUtla 16 40 M H M~ ~ ~~ ~~ ~ T ~ j ~ ~ ~ middotmiddotmiddotmiddot3middot middotmiddotmiddotmiddot2middot middotmiddotmiddotmiddotilmiddot ~ ~ b~ lU

274 2 276 276 774 1 1 276 276~~~7 7t 67 middotmiddotisl OC 923 51 1015 IHG 29 middotmiddotmiddotiimiddot j SG middotmiddotiiimiddot 923 7 12 12 66 101~ 1146 Tau II 401 410 148 2~2 2~ 2~ 21 10 middotmiddotmiddotiJmiddot S 42 2lH2 7 4 6 7 Jg 2263 26TlUlamph bull 17 19 36 7 ~ 2l1 1622f(l~lummi 5 Virgjlliamp bullbull 7S 1M 242 17 m ~ ~ I~~ middotmiddotmiddot~3middot middotmiddotmiddotrimiddot middotmiddotmiddotiimiddot 110 2~ m j middotmiddotmiddotmiddot9 ~ ~ ~~ ~ Im asb1Ill-OIL 43 233 27G 2 M3 ~ 319 625 177 14 ~ middotmiddotmiddotmiddot2middot (13 276 3H I 2 bull 3 3jg G2i Wr vfllnlll 11 ~7 IlS IS 083 22 1023 1091 0 I 2 19 68 9amp3 2 2 bull 32 1023 101llWlCOllln 10 II 21 ~5 919 30 lOO 10lJ 9 6 6 21 1119 I 10 7 03 IlOO 1011 Wyoming 12 39 51 3

17S 6 187 23S SS ~ 2 ~ ~middot=Ct-oo+cocCICoc 1 8 ~~ Iotal 117411 r~los (lOOS 11381 40055 1483 42919 49827 2945 100 GIl3 17 3054 6008 40055 15~ sa I 254 ~u~ 19~ l20IO Il9S27

I tl~I

gtld~El~

iii r~

bull cmiddot

middot

Imiddot

bull bull

bull -

l~middot

~~gltl=~E~~f

--middot~~middot-~tl-

pl~J~~~~~il1

emiddots

~~sect

I q ~3iisect

I bull bullbull

bull 3

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

laquotth

~-------~-----cT-------

bull F

middot fl

bullbullr

na-shy

lacturiu~

I--I~--

3~QJ4C

__ bull

~lhCalilovi

2poundlIlta~

0middot middotmiddot

middotmiddotmiddot~

64middot

middot

bullbull

~~l~t~

j middotmiddot~

middotmiddot~1

1cimiddotm

~~~~~~

j93750I~

3389~85

3~7J81

~1663l4

13l3(~5

Lltl1llSlllll~

0 1488I21~O

7 16M9l~4

__ bull

lolll7m~

11~12~no

l-o~27

3~2Il1~

(ampfIl~~

3m~16~

bullbullbull

__ bull

bull __

bullbullbull

bullbull

bull _

bull 2

1~75561

bullbull

-middotmiddot

middotmiddotampm

i4-middot

ltNwy~~

2Omiddot

bullbullbullbullbull

bullbullbull

bull~~

bullbulla

l ~0Il-l

1Uh~eYorllt

~lstNewYok_

bullbull

raquo5

i8i~182

iE~p~E

imiddotmiddot

12LhPeD03llv~nIa

bullbull

bullbullbullbull

bullbull

_ 37O~1

middotbullm

~071086

bullbull

middot m

gt_bull__ -

7l_~_~

imiddot

middot ~

I~i~Cmiddot

i~icmiddotl~

~4~middotl

7 524~ -

6-0-~~~

~ middot~ll

Ji-ampiiiii

-------

REPORT OF COMMISSIONER _OF lliTERNAL RE1iNUE 145144 REPORT OF COMMISSIONER OF INTERNAL REVENUE II T nLI 50-TAXABLE GALLONS OF EACll Kllll OF DISTlLLED SPIRITS WITHDRAW1gtl

TABLE 4S--TIlADLE GAljONS or EACH KmD o~ SPIllITS W1THonWN PROM DIS_ FROM DISTILLERY AlltlD GElERAL BONDED WAREHOUtlES TA~ PAID EXCLUSIYI

lJqERY iAREHOUBES FUR TUAN6JER TO GENERAl BONDED W ARWIIOUSES YEAa OF TAX-PAID SPIRITS T~ANSFE~RFD TO BOJLINQ WAREHOUSES YEA-It EloIDD ENDED JUKE 30 1922 BY GOLLEUlION DISTRILT JUNE 3U 1l2 I1Y COl-LICTION DISTRICTS------eODtwHed

DilIriCIS_ Wliliky Gin JA~lgaLe Districtbull Whisky 1- Rum IGin I Eigh lhJoohomiddotI(jCNc~~~~el Aliwmes spIritgt ~_

-----~-~----o-~-w-~I I~-- ----- ------ ---inSlot Illinn

1 I1 11

m5 1 ---iii~ID~i~n~ 72l8 WAREHovSU Kcn~ucky_ _ 1371Jl J 1377243

50931 1 1476511115 lot Galilornia5J045Marylanltl bullbull ~ 1~7_( 6th California 108060

ltOI1IQ _ ll 021st NolV York

ltIllinois_ ~ 9535 deg 23d Pltmn~hnllls

ii- ishyMnrvland

Kentucky 36166~~~LS 4la8 0418

Total H8liI_amp 15 W9 5 It Missllri

82~O H~f75amp MaltllU~ OW I 6tb Miouri 4023

5th ~w Jeey ~J 259 6 1st NewYQrk _ 1~~_ 1TA1lLE 4l-T oLBLE GALLONS OJ EACH Knm OJ Dl5TlLLED 8PIRrrs T~NlFEItRED M New York 110 05 ~

Tu PilU TO BOJILING- WAnHDUliES FOIl BotTLING IN BDlgtD YEAR ENDED 14th New York 3 71 deg JUNE 30 Jl22 DY COLLECTION nllnmCT~

Dillkl Whisk) I II I Gin

middot~----------~II---=-~---l~t lllin bull 00110_0 3137 8thllllnol5_ bullbull - 2iHQI IndienlL D5018_0 41 8 KeuL~ch _ 1OH3540 M8lyhntlMlt~chslts _

3lXI1l411 3412

1st M1ouri l06631 lat Ohio lKt PltmUsy]Mia23d PeOllsyl-nmia

1lH77 bull

6jlO~~340891)2 __

TatlL 1~MI7l1 ~ 6280

IlJ~tlct

Dl-mLL~RY WUEBOUSrH

l~t Illinois sth lllinms__ Indiana KllJltuclltj Louisiana MallfInd MiosSachugatt bull lstllliouri 6th Miouri 1Uh New York 21st N~w York 1st Ohio 1st PelSyh-nia 12th Pennsjlania _ 2Jd Penns vanin _ Wisconsin

Whisky

5M I 1M43 81058

J752374

lOI8118

I pin~

7l16 bullbullbullbullbullbull 36JlI1

tti~~li4~T 1--

~75417

_~ - -shy

~21st New York 1st Ohio __ IS7 deg 1st Pennsylvania ~ 120 4 12th Pennsl)y~ja l4391l 7I h~pI 1 33HZ3d Peunsy an Vlrginin

TolaL 241276 18-1 II 2761 I 1= 30149 1 21gt(bull 6 2820231oh-Ili27

QrllIld tatnl 69llTJa4 I 8859 1 36 15-L 8~S]tl1 1059IlO_7

10173-tO JOO1l477 TUlLE 51-TAXAB1F GJLONS OF SPIRITS UPON RlCH TAX WAS PAID BY STAMP

3lt112 YFAlIS ENDED JUNE 30-l)21~ND -192 IO(ll3

586202 ~SWlU aI time1 paymonl In6720~3408001

W~thdr~wn en paid from distillery arehouses ~H3Il91T 49liXI5 shyl951ii4~5 WIlMrAwn tax pAId from ~cncralI))doo arehouses 157 2lO ~ 282~ 7

Withtlr~wn t pAid from mdustrial ~k~lwll)QndedwarebOll$OS ~I41G-mamp~ I63WliO6 WithdrawLl tll~ paid forbotUingi bOlld __ _ ~ bull~001_9 1956M25Spirits UPOll whlclI 8 customs dilly lualto the il1ternal-levmme tax

~ 9711 M6 361841 l81 146lS ~ 111768- 5 bullbullbullbullbullbullbullbullbullbull 2Ii3W6

middotIO 36931

35 Di4 7 ~10 456 2 ~gtS2

21859 s7iUij 3~27(l1 1M )

~8tJ 5~i~middot 117731 611553 31271) ~

~I204 343937 I 33116

1_ bull bullbull bullbullbull bull 3371iliJ m

TABLE 50-TAXAllLE GALLO~S OJ RACH KI~D OJ DISIIIgtD SPIHlTj WI-rlDIlAWN paid upon relmpo(aion _ 220000 181J3I50 PROM DISTILL]RY AND GE~EPAL HOlOED AREIIDUSES TAX PAID EXCLUSIVE I~rto nJOo rum d nlcnhol tax gtaId b~middot Imp 327014 8~S2-0

Irgm Island rum 8nd al(gthal tax pad by -mp _ __ __ _ 6R~ltIP TAX-PAID SPIRITS TRANSPERRED TO DOTrLlNO WAREHOUSES YEAR ENDED ~o ITax paidy tap On [mlts seized and ror1~ited illicit spims etc Alld JU((~ 30 1922 BY COLLYCTION DISTRICT ~1~4 lllJI7F~~)~~~~x ~I~~~ withdrawn iI-omigtOOlai ijond~i-arohowe - - 654591 257+65

Fruit brandy 1laquox lilt11 fruit dlsttlleries 18tll bull

Tol-aLNeutral IAggreshy 35mli6~~119I(ISCHR= Gin R4h I Alcohol lor ltOIr-n~1 galemebull

Nlr~J 1 Awe-shy1ltgt1 eolognel gale

plI(bull lgt(rtcl~ 1 middotl]ky R~lfn _~I AlL-ltlhol

DJllyftY WAREIWSES I

TADLF 52-TAXADLE GALLONS OF EACll KIND OF DIBTlLLH1 SIUUIB WITHDRAWN FlLOM DIST1LLEItY AloIlgt GrlEIlAL DO~DED WAnElQUSES POll EXPORTATION YIAR ENDpoundD JUNE 30 1~22 llY COLLELTl(lN DISTIUC7S

10255 7 1043

~46 4 176 iI 4IIJ1 l5 9

1 5SlJ ~ = 1t1lllllols -- ---- _I - r 1- 32tOlt1 40I1i2

JlOn20

~ilii~l~~~~~~~~~~~ - _~~~~ ~~~~~ ~~~ middot~i ~~~~~~~~~ j~~IS 171 2 iltNewyolkbullbull __ ----- 6~5 87JJ~

6352gt- 3 I J~n~~rJl~I~~~~~~~~~~~f~_ 3448l~ ----- 50

1 3-15-133Ulti nep-tstollllwarebouseJune30 1921 313 1m 5 2 $Sil 4 2570 ~ 318 36Q 5

- Tltgt _ 441M34 1013~12 102112 Sl 4 3 ZlO 615$~818

(~~~~~~O~w~~~ M um I middot1 Mu u u

huSel(__ _ 34890 3489 deg --~--------

lota _ 35236 352amp5~nd (0181 445ootlt1 10131I221---22t 21 1gt14 ~I~1 -lUltj--~---10

146 REPORT OF COMMISSIONER OF INTERNAL REVENUE

TABLE 3~TAXABLE GALTONII m EAlR Knio 01 DIlTlLLlm SPIRITS WITHDItAwW YROlll DISTILI~RY AKD GENERAL DOl_Dim WAHUIDUflEI3 011 EI1OnTATlO~ YEAn ~ElmED JUSE 30 1922 By COUNTJUE8 TO WmCH EXPORTED

bull j

EpOtl~ 11)___ Rum Gin AlcohOl ColOWo spirits

Qmadsbullbull Chins EnglundGermany Greece N owfoundland _ NovaSbull

~~i 2 l96 ~

89 cU I

-----1 ~ is 4

11 l~tt 831313

6 TlC)~

-3-~-io-6middot

fullL Tu paid lor domeUc lse _ _ Cmltl in or thefts from export storshy

~o warehoue and unaccountoo for C usltles tax paid calties 1008 allowed In trage wareboWlo lor eport June 30

JrlL To

-us 21 SI56 8110

Mlao1 WO l21 I

11O~ I-l~~~ I~ ~4r~~~-~middot1 ~~~

Exclultive ol alcohol withdrawn from indu(rlal aJoohol bonded wBrehou (ur ~Iltt dllriIgt ended June 30 IK2 Soo Table 68

TABLE M-DllAWBACK OF 1SfEnKAr-REVENUll TAXES ALLOWED ON Dl8TILLED SPIRlfS YlAR ENDlW JUKE 30 1922 BY

f~J ~-j 1 rmiddot I r

Por(R-shy

Claims bullAmount 01 dmwbIlck Poris Gln1Icshy

BaiUmorobull Boown_ bull lJullalo

()hUAnOOgl

g~ti~ Des Moine

middotDHroit_ Duhlh

eNo york

l8 ~ 2

1831 89

31~~~ 1)S5 39

lHl ~Q

1llI5380 2 837 97

83 192 70

136 aJt 30

New Orlenns Ogdensburgpembina __ lhiladclpbin St lhnns StLouis_ ~ Fr8ncisco Seattle_

- Tor1

~ 1771

~ - TABLE ampD~1PJRIT~ ItJGTIYllm YEAII ENDED JUKE 30 1022 DY STATR

II Slaloe 8-(-aLes (llon

~IiSSOlltiCoDIlOCU~O t tgtnl1 ~ 1~IO ow YorkMaryl~nd

1121 QM~ltelllt lQ1 ~ Totalllichin

bull bull

TABLE 56-TAXABLE GALI)NI3 OJ DiSTILLED SPIHrrs REJORTED LOST BY CSUAL1Y IN DII31ILMUY l1lTl GESERAL BOKDEO WREllOUS~13 (INILUDl1lG SElWHEiI FRlUDULEST lEMO~middotA1S ERROflS IN GAUGE ETC) YER ESDED JUKE 301922 BY COLLRGlION DISJRIGlS

Dlal-riol bull

DLirrJLLgtRY AJtFnou~s

cmmecLieu( IsIIllinoi 8th IIIinois _ Indians _ Xlucky _ Loulsiana_ Maryland ltObio l~~P~nlliyl1lllb 12th PennylvBlUa Zld PeDlliyhmiddot

HighWhislQmiddot Gin AlcoholWin

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

705 2 1V 0 Hl-J

7J 7Q 5

~ bullbullbullbullbullbullbull bullbull ~ ~) 755- 12 7 I bullbullbullbull

~ ~~i 53b9~ 628 bullbull bullbullbullbullbullbullbull bullbullbullbullbull 54a23 --~----~--I-I ~~ ----J ~ -~ ID~

Neutml

oolCWe ~lirIl bull

bull 180 ~ 105

2 WI 3

GENERAL ROKDED WA1rEITOVlliS I lIsssohuM~ _ 48e flo-Co ~lb New Jersey -2rlNowYork_ __ OIzU 9185 bull ~~U middotmiddotmiddotmiddotIQiilmiddot Il)~~~ 14th New York I l 940- 8 l 9jo 8 1ElttOhio__ ~oo I 500- 1 l2thP=ylm 1 G41 I _ _ 16-11 1

TotaL 113~476 99S~ 1 I~OI I~l 6 l59678

Grd tOLeL 1001406IIZlamp81 6~middot~IIUl1 m7103~IO

TABLE 57-NA1URE 01 ClI3UL1fE8 is DISTlLLEHY lKD GRNEIUL DONDED WAKE HOUSES YEAREKDEDJUKHmiddot30 1022 (QUANTITIES ])o TAXABLE GALLONB) BY COLLEarrON DlSTllIClS

OtherE~ Aglt illDiltltrich Fire Sl middotnshy pLoOlLiIluge

--~------------------I -- shylSTILLERY WAREHQUISES

Conueoticul 1llllino-o lith Jllinolltl Indi _ kolue(y ui~ lJ~Id ll6hi~ 11 PlUlvh-oirL 11lh P~middotT]yia ~~ P~n-yl-la

GINIIUI flQN1EI flIvU~U

MMhuCIH ~u -w J~-y 2~KYor- HLllXa yk lIObio 12tb hnnyl8Di

GrandlOtGL

1lSdegImiddot middotmiddotmiddotmiddotIJijl~ g 1-1 ~O1 7~1~ 7~lgt

r 2 2Si111 2$73

G9~72 617g ~t5 4gS1 71 7~gtgSl 3 7~17 11 Z71

10 1014 bullbullbull bullbullbullbull 1tIl1 1 I

c 9 27826 21835 54523 54523

100ltgt ----wlt1 2 1----0 --I~~I~

I ~6 410-6 498 1 j(l9 5

112477 J11~i7 19J08 19toS

5001 5901

__ 1~1~13 1~1791 486 159678--I~=---- 69 372B I 113358991 237611002120

~~ffi~~~fi~

ft~~~ffi~p

~ ~~~ ~~~~~~~~~

~ ~~~~

-~----

~~~~~~~

middotw

150 REPORT OF C(JMrlSSJDNER OF JNTimNAL REVENUE

TABIE 5J-TAXABLE GALLONS OF SPffilTS RfII1AHHNG IN DTSlIILFQYUD GENERAL BONDED WAlUmOUSF-S JUNE 30 1022 IT COLLBCTlON DISTRICTS AND BY SEASONS 011 PRODUCTION 1911-1922-----(mlillU~d

D1stro)5

Sprlnt I Flill

Sprino Ftill

Spring ~nll

s-J 92 3 Sw~ 4~ 7~ I 12G829 124 ll 71 3S 0l9 I uG7-15 71-15 H~S94 Ilai3l I~6742 91664

~~i~ 1 11o 7 l1J8 5 6OSO J Oi4- L 193738 4 lJ8 1 lhlO9 9~ 9 JS UJ-I- h 5 1951

5 -lIi2 1 m1 i j-il-t S-ijO 27C1ii3 2208-6 1IM82 4~ou 1 3267gt-6 G~gti3 6853 34~9 106 JJ~Q 2 fgt3O 0

13100 S 9 118 II 3 l2A 3490 21 29l 5 1gtlG11 middotTi4i i

21415 2U ~S9~4 3MIO

l5 7_gtII 2 95() 5

~jIi1 1~Gn1 4518

l25S I 34O6 61-1003 17812-6

13336 amp17 ~128 ~~~ iiampjo 9931 213

3 2t3 2 15~ 1 middotmiddotmiddotmiddot1jmiddotiiiil5 32J 3 middotmiddotmiddotmiddot5211middot 130051 2i~ ~lJ73

(~O 7423 2(20 G~9 gtm~ 2316

3462036 13OJ5 L8J 25~ 4 ampgt z ~ ~~~J3 25330 6

14tolI26llO2 3124254 27Mao-l 7S] ~ll I 1160 2lI 33su(ll7 ~

l~17 191~ I

8l1-l2

ijwil9l

31276812

22 00l 1 lZlm 4 9762l 5

2009roll4

nWY7 17 2J6417 0

125llS-gt 0101~1lI9

Gnwd llaI

9684 I --middotmiddot--503

isiiiB

middot 1middotmiddotmiddotmiddotmiddot middotmiddot middot

-- middotmiddot --_--middot1_1 swB

26I1-lI~

644 42800 -- iii0i3

124709 412992 11008 __

14997 9 8875 1 4883 __

1064819 111soo8 13780 263amp1

h 735 ~ I 9Y 492 9 5 1611 6 ~oou4 11l65346 352()444

bull 56 32i 7

42lt170

190041

153004 I ------- 1446 S 152 0 IB 962 3 45077

lShiiO 56 l(j 4 300363 54488928

73S7L9 _ 42iA 2i0102 3~500()

2OOUJJ SlHu6

45mgtl5 1~amp17S

1744gt157

w ~lIJ315lI~J2--O

12S933 ~7LS

HlM 5 694172

middotmiddot57w i 7 187l

l07Il22 ~ l(oi8 ~

1 7T1 5 47~6lgt6 M 55~ 3

25~5flt[8 IJ257h2

4914gt 4 39 U59 5

ii~~ 12020[2

1gt5 004 4

1~ISll

13-1 OIlS 5 14 amp17 571 0

middotmiddotmiddotmiddotlii~iiImiddotmiddotmiddotmiddot7middot~jigl middotmiddotli6oo4 ii947- bullbullbullii-i97 3

bN~ S O 534416 Sllng

-4Mtih 1l~1554

wi)iX 30 731 IS

1H 25U 3 J4Ilampl2lJIl2

1 1lOJ 2 JI 316 5

t 77t 2 31215

]3u Q l~l 771 6 1I 2G1 0 gt146 h

052 4i1l 7

12622 2 11r049 lJGzI~

_ 12~7S93L9

5141906 4(4788

TltJtal bullbullbullbullbullbullbull _

~olDl bullbullbullbullbullbullbullbullbullbullbull

vampy WAREltl-Sf_

plampTDlElLY Igt1I0)S

Alabsma bullbullbullbullbullbullbull COWltlct bull__ bullbullbullbull lt Illinuisbullbullbullbull ~lh llljnois bullbull __ IlIdSMbullbullbullbullbullbull Kntucky LInwI bull _ Maryland bullbullbullbull __ Jl[assuollu~etli bull htMimui 14thNltlWYQrkbullbullbull _ 21t New York It OhiQ _ lStlJ OhlQ _bullbullbullbullbullbull_ 1t POllIlSyLvollla Xld lnnsyhsum TelltUbullbullbullbullbullbull Wiin

~2otl6

OgtJltEBll BONOEO iE 1= BOJUlUl3

1st CBlifcmlLa bull 6thCsWomia 1st lLUnoisbullbullbullbullbullbullbullbullbullbull K~ntu~Iltybullbullbull Maryland bullbullbullbull 111IU3ett~bullbullbullbull It MiooWi th lalissouri 5U1 New JerOllybullbullbull JtNcwYokbull 2dNewYOlk bullbull lUhNewlVlk middot ~1t New Y(lJk ltPylnllii 121h PtllDlylvanin Jd PNlJl5lnrna bull Vlrglnin

Abbllffi9 bullbullbullbullbullbullbullbullbullbull bullbullbullmiddot ConnllCllOlltbullbullbullbullbullbullbullbull 1ltt lllinoisbullbullbullbullbullbullbullbullbullbullbullbull alb llliDDisbullbullbullbullbullbullbull ~ ln~iann bullbullbullbullbullbullbullbullbullbullbull Kenrockybullbullbullbullbullbullbull __ L~lSIanD bullbullbullbullbullbullbullbullbullbull middotmiddot Morylgtnd bullbullbullbullbullbullbullbullbullbull lIllampSclmsctts bullbullbull ltMssoun bull 14th New York 21L New Yorkbull ld Ohio bullbull 18lh OJlbullbullbullbullbullbull middot PeonrylvooJ U~ PII~ T middotmiddot WIon 1

151middotREPORT OF COMMISSIONER OF INTERKAL REVENUE

Distrlcts

Bprinll Fall Spnllg I 1011 Spring all

BO)LlRD ARr~ ]louo1I

IstCalifornigtbullbullbull 520021 283124 bullbullbullbull 6thCaliforIUa U6110 102966 bullbullbullbullbull -967

~~~~H~~I~~iHmiddotmiddotC 6th Missouri_ 186180 134~20 5thNewJcl8ey 46763 m3714 lstKowYork 95195 middot1middotmiddotmiddotmiddot II

12lt191gt8 3874 2732-3 5O~432dNewYorkbullbullbull 828473 ZlO 85l 8

14th New York 2835133 7ll571 21stNewYork_ bullbullbullbull 4686 16550 I Istpennsylva M4295 290772 12thPcnDlvula 4lQ346 318006 23dPenmylvanill 42293 14B8~ 1middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot- ---- - VirglD~~-- ~~~~ ~~~~I ~ ~~ 7~2~ -- -~~~

Gnwdlotlll __ 72Ii4996552673880 19451_5 2732- 3 1 1 23-5028

~~nii~~iI~1 Maryland bull bull 1 10W92922736 1315185 147885 27amp3536Msadlusetts 18757 4181614

l~1~~gt raquolaquo ~il Imiddot

~~~nl~~~la ~~~~~4 __ ~~ ~~~~ ~~~~~ 6 19~ t~t~ lSIonD _ - 6 734 8

Tol~1 2t5 30-1 4 1~1 102 3 6~ 00 4 300 9~7 2 1I~_~~J35 6Wjiill3

llOUSll~ m W ~ GIIn ~Ornlll bull middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot1 lt36 8m s IstrireIrma 978 bullbullbull bull bullbullbullbull bullbullbullbullbullbullbull bullbull bullbullbullbullbull bullbull 1372120 K Oll _ bull bull bull bullbullbullbullbullbull bullbullbull middotmiddotmiddotmiddotmiddotmiddot1 4~t 1~gt1

~~1t~middotmiddotmiddotmiddotmiddotmiddotmiddot _ 1 ~mI 6thMt0llnmiddotmiddotmiddot bullbullbullbullbullbullbullbull middotbullbullbullbullmiddot bullbullbull bullbullbullbullbullbullbullbull middot1 5lt0107bLhN OUlI 1$)9 bullbull bullbullbullbullbullbullbull bullbullbullbullbull bullbullbull 122-3stNew]y H~175 bullbull (-42l1

npound-f~t iiiJimi fgtttm~ 2ISUaWYork --Imiddot 51000-7s1st P OWYorkbull nltJiI~

I~S~~=~- middotmiddotmiddotmiddot l~ffl~ gl~~middot~Jmiddot~~~~middot1 ~~ I 1 I_a~~~~

Aggregate1922 Sp~ing

Iltallbull

Springbull

SpriDg I Felbull DjtricLs

DurrIUERY WARj1HOUSL

~~~~~F~~~~~~~~~~~~

~~~~~~~~~~~~~~~o~

o ~ I i

imiddot

Iamp 6

Rcmal~jng

bullbullbull

lUcllOIl~

Pltgtltlult~d

l ~mo~eri

d~tUinamp

wa1~llous

ampile

11 bull

bullbullbull

bullbullbullbull

bullbullbull

bullbullbullbull

bullbull

bull oIU

~~7m~3

c purp~

for dIDllturati~n

liltul

f dlaquot

ng w~ltgtlsesfor

~~porl-

Dg wsreboJS~$

bullbull

bullbullbull

D bull

ilbulld

lltrl dur1n~

llf ~nOTei

bnnjp~

the ye~r

llVIll

b~(]od

EX~~TI~lled

OIl rglU~

2 middotmiddotmiddotmiddot

middotmiddot88o

i 7middot

24~]S-a

middot3~1

ilmiddot

6middot

bull I

middotmiddotmiddotmiddoti

imiddot

4~~jri4

~72l4m~

middot-middotmiddoti

middot

middoti

~~gJW4

l+~HIU

It9300~

middot

laquo2

122~r~6

~ IC~~~

bull bull

bullbull

D SPUU~

~cbully

------____~-____---middot--------I---middot-middot----middot

o-f-------middotCl-~~t---

OFNFnA~

n WllREHOUSEs-cUn~~

bull iti

7 6~l35

k~J~~k~~~

jiJi~~

SmiddotLil

middotmiddotmiddotji

_bullbull

lnr ll

middott

y eamp

bullbullbull

bullbullbullbull

bullbullbull

bullbull

bullbullbull

bullbull

15~amp~

RaInln~1n

34~IOO~

3 117lIIIl~

4~1lW5

bullbull

bullbullbullbull

bullbull

bull--

shy bull

bull ~

~ bull ~ -

~ e~ or

sect~~~

2 p~[~

~~~I~B~~gmiddot~~amp~E~~

bulls_dsectsect~~~~

s-S[iP~elti8

l ~=i-

~otwrIl8~middot2ltl8~

~ a--~-

D0bull

lltlsect

f 8middotlS~a-ileElg=gmiddotfi

~ -~[e-

gS~~S~ampg

~i~O ~W

9i-e2~gg-middot~e

g il~ggit-

n~~sect

~~ampz

ltle8~[E8S

ilimiddotC~ampllO

~~secta

~l-8~~

E-~~lt~

~52i~~ggj2-g

ffriP~s~~e~~ampe~~~eo~od

--~~If3~-middot

_3~~gmiddotmiddotS

2gi3middot~

~~sect

i S8g-0~g~

middot~a_

l yenl~g~~

~sect~~

~~~~~~middot~~~S8

~e-2~at

middotrg~

8middotgsect

poundd

~pound

~O~agt

l~dmiddot

~~~sect

-=~~oS

12~~i3

I ~ bull

bull Ji

o~- bull

bull 0

I ~sect

bull 0 ~

~~middot

gSg[~f~~g~E~g

g-e =I~a~g

S~altraquo

middot

bull~bull

--~ ~~

bullfjgJ

1-~_Ii

middot-

middot

-_middot middot l

yen~ ~~

bull bull

bull 3

~8lI-cl~

~ cmiddot

l gt-~

bull ~

sect ~

bull I

to-0 O

gtlyen

~gtgti

o J J bull 8

bull ~]

lg~[~i

I i i2amp~

3~middotr3

WCsect

Sl~-lle

~2~~~i2

t ~SFt_~

iimiddotiiLO~

~P52Jilt

~ -ilti~~

~t6-Ql~

g middotmiddot~s

sect ~sect~8

1 samp~l

2~~~[~

shybull

bullag

bull b

g=-~-l

bull g ~

o bull

shy-------=~

158 REPORT O~ COMMISSlONER OF INTERNAL HpoundYESUE

u1J1iclt1 $ill- lmckinll of DJmo hYmiddotGoourll ffOm dblWery slo collodi ( Illlceshytao 10000ar hont lor nUr~f1(lose pho OnhL1hltlmiddotClgving~

NoI9a To B(l(y 100 gallons olluro ~~hyl For 0 In callDiliom In connecllon wllh he uloolwladd n(l~l= thanlOOI(llJ onS oyen (It manulll-ure olnnll1ctnl oil~ more thgtnl50gallOOll ltIrthylether The ethyl ether hereill spodflod shall tun II ~~oo2~grnvity of not mora than Ons

No 20 ]00 gullons of othyl aloobol oult1 5 ChlororOflO gallons 01 crude chlorofOlID

No 21 100 lnlLonlt of ethylll1cchollln~ 100 A 8Ic nfllnlc gaI1QllS (lrl LOIUliOll contnlDinlt 001 I Ull 41 pc1lgt(llt laquotic neill

No 22 To 100 gullom of oUlyl aloohollldd Fo prOll6ling l()fTnaldob)da U 8 I 10 ga1lltms of solution lormlLldehyd oonmiddot lltgtnui0l to the speclllccloru 01 jjnilw Btat 1mr11lOOOpClia

XD Z3 To tOO gnllons 01 ethyl aloohol odd Linim~ for w-nol use ouly (InduUle1 10 gallons of Moe llod 2 galllllU 01 eJcobol)

gt- lJnlmouts nnd lotions 10 -lernal purpll1lgt alcoholodd lP ~jlons oculonoU 8 P

No ZJh To overy 100 ~1llou of pure ethyl

No 23gt1 To very tOO gallon of pl1l1l ethyl

Lotlon for oxterual pLlf]l ooly alcohol odd lb pound of eamlbor U S P2 pound of menthol ~wls U S 1 3 poIlIId (If carbolic BCid 6 P_

lo23lt T cY 100 gallons of pUI(gt clhyl do alcohol ndd 10 pounds carbolic acid U I 1 15 10undl r-OI1ol V S P ~ pou1dS oil 01 wiJtergr~ll V S P or mathyl sallcybtr U S P

102Jd To every 100 lli10llS oIpure othyl do loobolndd ID pounds tIInnic aci U S P d 2i pounds gum compbor u S P

1024 To 100 gallons of elhyl loobol adlti PheJlleel]U ehyloCOlntObull ~U parts by o]UlnO of sulphur Mod f~1~OO-110 gravity 01 pot 1008 thou

Tincturo nJ Iodine U s P u lodl rCIN olcohol ndd 2Q pounltb iodine U S P

No 25 To 0amp1 100 gallon 01 pure eillyl ) F U iltgtllne Churcllill~ ~r lOOine

NId 15 pounds llltaltstl lltXliae U S p 3 JW ClIIgtI Noffi lo 1lX) llill0n 01 clhyl alcohol add EtfiylnnllUlo ~nd diolhylnnJline

5 pilon 01 aniline oil No ~ To OO l1l1l0Ult of ethyl aloohol ld Smp llnJmtU 1gt I chloroforlll lirLi

1 gallou oil of tooemllTy lUld 30 poulld ment V S rliquld and groon sogtp in olcamphor llCOOrmUlCO with Vl P6XC(pt lli to cltgtn

lelll 01 comphor nml 011 01 rosemnt)middot 101027 To 100 rnIlons ofelbylllJcohol add Llniments f(ll external PUIfIl5 lIll1y

a pound or Clllllphor V R 1 0lt1 I gnlIon 1Il1 of cloves U ~ P

No 27lJ To OVl 100 gnll of mlly SWI HnJmeo U fl 1bullbull olcohoJ odd t gil Ion oIlillender flow U S 1 WId 100 pound of sell 001 USP

No 25 To oach1oogaloo of ehyl wbOJ I dOtor fUel bull DOl Ieamp than 1gt prf 0lt1lt1 10 guJloa ofappreve~l hml

Nlgt ~~ Ethyl lcohDI 10 yrlmmily donn- AldcllrlCl glaciol oooUo acid uroo wilh I pot oeot 0 4lltlclJyltlo ond an LntUledJate stop in thll Conmiddot tlnuous jlfOltllt of lDlnllllwluro tb slloll bonildod 10 each tW gallonlt orethyl alcohol not I lhan ISO proof 5 Jtlt1lor of WI olcoboJlu solutlou uf otalcIehyd cootuinlog nol Js Uta Ill per oent ul taIlticbylti

No IOToh loognllowtgtfpure95perCltDt ChemiClilnod physillnbltlrarery Jlurpaeltelh~l loohol add 10 gull of pl11e ellyl only 10 Oldnnce -llh lth pr-odsions of alOOhol bull -Web mtillnleltgtbol Is 10 buos Tn 77IllinO ltory fCO lte-use) PhOlO ltgtltciJlo gity 01 nOI more lhalI OMO 8t dry llnlOOgt UlllCOrlng veg~LnW~ oUsoil vorrogt -niOllrul~m oils

No 31 To oooh looIIO- of othyl alcohol Tooth fJllmiddotlc 1 thero shun 1m od ~l HlU pou of sl d 00 poulld of glltirln 11 I ~ternBUn To eny 100 ~~ of 1uro olthyl 1IJceb01 ad oobnlOll rompoood of 2OpoumlJII

U 1 P I~ pltamdi po oaIWgtl odido U Ii 11~ pwodJ I

1 111REPORT O~ COMMI55IONEn OF IKnRXAJ REVENUE 15~

TUlLE 63-FonllULAll PRlCllI8ED FOR J)E~Atun o OF ALC0I10L THE IN _ DUSTnI-L PunpOBES von WlIJLl ALCOHOL 130 DB~AtURED WAS USlD AKP TIlt QUANTj11Jgtlt1 ov SUCII DMlATURED ALCOHOL WITllDnAWr- FnOM DpoundNATUllnJOshy III PLAKTli )IR EDIW JUK 30 1922-Continued

WineForm 1nfpmo tollllll5bull IIII

BpltdaJJ dmaur lgtlalW--Coounuod

10 31a To Oery 100 gall~ of loohOI of TooUllIC 401I51~ III not = tball 100 prOOI the tlllU he nddeltl lOll pounril of glyoerin U ~ P WId 2() l1llU3 olllllrd sltup good OI1ltit grade cOn IILlning [lot In erccsgt of fgt pOl CllIlt II ofmlure

io 31h Tocach 100 JllUoo orelhyl alcohol do 223fi6 QJ theresbU hoaddoollJlo1Ions oil of peppermiddotmint U S 1 It gallOll 0IlC31YPIOl U t)

jj1- eod ~ 110rInds moohol C1yIIals ~ J- 10 3k To oory 100 gallons of pure oUl1 dn bull ~~

eIrobol ndlti33 pounltbdtric acid U 8 P WId 33llOUDds menthol U S P io 3 To oory lW lllIlJOIlI 01 elhyl plCflllol Ehylnne tlI) I

of not less thiUI 1amp0middot Irool thero shnll be aidod 5 gllOll~ 1) SUlIJllurfo ethor havingspodOC groVLty of no~ more tban Ol2tl at 1M ro F

io 33 To 100 gallons of ethvl amplcobol (lliOmiddot u ~ brnndiag iollti 41155 proof) Ddd 30 pounds nJ mpthyl 1elet

i O 338 To oery 100 golions e1 pure oUl)1 In~reiJg 11000 loring mnUer in JI21 00 aJcoIlol add Il pOlUld ~rYlhroslDO

No 34 To 100 par~tgty volumeofpurootJlyl ArlIJlcl~11k~Ull 92011ll olooMl add 5 parts lJy volumo uf tetrashyoblor~thooo f

1oli To lOOpartsby volumoofpuroothyl AeetparemidGphenolSlllni bull S 7ll- H DJtdIJ lldd U parts by volume of othylIICClale

Nol5u To ov-y 100 Ilillons 01 puroetbyl ptLn bullbull 0010055tcohollLlt1 b jtlUons 01 otb1 elate

No35 Toooy 100 gollon~ orpucoothyl almiddot stwmiddotJulfcr~ 1I7Ui~amp1 IIIIcohol acid 3 rllons f IttltJl1ger nmmonilgt water U S

iO37 To evory too pllons 1) pure 1Ilb1 A nUsc)110 tltIloiltlD3 fltlt erl ernro1pUtpOSllii 3)O-lI6 20 wrobol add 450unces ellClllyptol U S 1 3OounOltllllhymoJ U S P 2(jennoor mnnshy III thol U S P

No 1gtlt To ovary 100 gallons 01 puro olllyl JIou1h wnst~s and dUlifriCCll bullbull 0- 7~ IIolcohol add 10 pounds 011 01 wmterv U S P or wethyl snlicylateU S 1- S guUons of n wuler soluUoo of bU ltlUICC3 01 tine chlorldo U S 1

No3ampI To overy 100 ~allOll3 01 pure ethyl L14uilt1 doolifriccl bullbullbullbull ~Ifgt-Iraquo blcohol ~lti ~ Oun menthol erytab U S 1- UOHc em~lin hnlrochlrlltlo U S P 10 jlllunds bcnok licid U S P

h031lb To ovary 1oogaUoruI of pur othll Youth -ashe- and dltluWric~ ororo nIeohollltl1 5 pounds ilaclI ofany ~wo OtlIOfollowing Oil oJ wtnlotgtecn U S (ll meUlyl Iloylato 1) S 1 oil ofclovo IJ 13 P oll ofpopperninl IJ S I oil or

h La U S 1 mllo] crols tJ l j 0 3amp 10 avery 100 gallons ofloro dbyl _bulldllbullbull 1ll1I 14 aleuhol04lti (010 olmtllo U e 1 ~t amp ~ploos of Ionnaldehyde 40 per

io3 To oerl 100 gallolL3 olpure etbyl dobullbull 41gt714 tCO~ollldltl 5 gOlOill lIulltl tmct Ipltcac S I or 40 poU1L1o or Ipreac UIi P

NOkJ~ To ovory 1W gJUuMI put ethyl Barber5 supply ppnraionsbull I7Slll1llU Jot altld ~ pounds nv uum nlicylale 1i1 I I Imlillrul U S 1 fluid utt

qUllSltll 1 guU Ono U S P (IsoshyPropyl alCOhol ufn SIgttJclio ~Vly or I01 IlOfe ~hnn ObZIJO 60 i In n oq~l quantity lna~ 1gt0 SllWtlluteltl for tho

tono) ~ To overY 100 gallons or pur olbyl dobullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 13JO OOIJtloll oladd $I ounros 0 of Ollooflhe

- U S P niknlollfs or soliS Quimiddot ~o qlllnillo blsuipbOle qllinJllO hydroshy

orl~c cllehOllido onohOnldlnc 01 Pmte lOl I ~~lonucotOJ U Sl (j(gt PO]lyl Iewul or ljtlo JfUvUy Dol lUcro tll 0=3ll o~ 00middot I 0 011 ou1 q~ty way be ba(luted for tho

II 160 llJPORT OF OMgtU5SlQXER O INTERNAL REVENUE

TABLE 63-FoRUJIAB Pn~CR1DIW IOR DUATIJIUT10 01 Auolot DUSTltIAL PUIIPQSES pon Wmell ALCOHOL 60 DrliATIJBED WAS USED QUASlTIIEll OY SUCIl DESATl]n1W AIcOIlOL WITHORW PLANTS Y~AIl B~J)JW JUNE 30 llZ-Gonlillued

IorllluJllI Wu~

8JIltJDll

SptdltU1v defltll~rrd GIroIIQJ-CltInLlncd

No 3llb To every 100 gallon of IlUrn IlthylIlioohollldd 2tgaIloos ot diothylphUllllalll(loHCucH)

No 4(1 To Ilvery 100 gnllolls 01 putll ethyl Ilioobollldd 3 1lI11l00ll D bTclDll sulphatct IIl1lon 0IlIl1nP0 Il 8 1 (Isopropyl nlmiddot COhoI ota PecifiogIDVlty ornot rnnrelhm 0S2130nt6lJmiddot F lllllll llqulll qUlllltity my be substiteted ror tho 00010no)

No ~l To 001 100 ~1l01ll of pur othylalcohol add 20 pounds monlhol erYSlgtlllt

~ulil1 Ii BJld JI

PtIlllUUCO Igjln~ lFII oI00halic wOOlt SUplli IlDd laUDlU

Plll1WDCS aDd hljh-puda toilet prellliaas

USP No 42 To oery 100 1]Ion of )lUTO Olhyl

lI1cohol add SO ~nu lollllttlllllll Iwlde U S P nnd 100 gmm roo meurlc iodideUSP

No 41 To ~vlly 100 gallen or 10 ollylalcohol odd 30 PQI1nltls CLIlyl -Iieylc US 1

No 44 Tn overy 1110 l(8111ll1 ofluo lhy) 01middot eehol odd 10 poundUgt I uomulllyl alcoshyhol

No 45 To overy 100 Its by vnlilmo olollo)middotlalrohol odd 000 pounds or ellnol shrJlnc

No 41 Tnevo WO ~lIL rrontl] Imiddot eoholaddU dUld 01 phol U ~ 1 8ml 411 LIhl 11 r wmtrrgnOl or E~ thyl811Ueyllllo U S P

No 47 loov~ry 100 gnllltml 010 ethyl Illmiddot cohol adll 7 ~lIL nl lttl orllnlCi llltrWUl NaU(lllIll ~mulatr thIrd edl_ tlon

JmIgtI (D(gtlIll1cltgtlIoIic)_

~Icriln llJ~iml Jj~ntufll

Slir It nrnIgtJmiol 1ltIIlrrs nnd ml_In pruplgtmUOM_

lndy glntr_

llqUc tnrJlizing Ilnd baUdn olcollOl (ndilio=l)

rill~UrO of BIni IIJld o1lr llnIIn1s and loUOIllIOl cJ[tcrIl8I pUrt

ToUgtI bullbullbullbullbullbullbullbull Ibullbullbullbullbull middotbullmiddotmiddotbull bull

llUIMAlty yenARS ENDED JUNE aolOO7_W221

I I)Cllllmiddot 1 Ethyl nloohol I jsUlI y turille w1thdrnwn fo

p1llPts detllltnrntJon I

Pr~10tJ1 bullbullbullbullbullbullbullbullbullbullbullbullbull a 1IIQS lUUibullbullbullbullbullbullbullbullbull ~~0l312 ~ 71IG77304 10LObullbullbullbullbullbullbullbull bullbull Hl~bll 7 lOll

IIlJSls79 j912 bullbullbullbullbullbullbullbullbullbull If llS5 Cl 8 10 llto3 M281013 bullbullbullbullbullbullbull z 17~IIU7amp2

1~15 bullbull ~ 2141171amp8 lOllL IlJl~

1gt1132 =-- 1 03 7pound2422 7

10lbbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull 1917 00(gt147228 1010 110 SIlO 3ClS- 9

45MOlJ48C 11l21 1m

Il 812 137 W U OJ O G= I DODlHurld lroIoll NlllOlod Juno 7 IllOO

Donetured n1cohll1 prodwtd

fnmplllcly I SpOcially

1111gtlt oallmlJ lilll7i6LI( 18121238 2lJ0rl970 J0I6lll- rgt 337~OIlJl2 41~12amp8~

Smwt7~ 521312Il~ 5386 M6 00 11l1195282

IO5Oll91034 IO=~~GI 91l711Tn62

1352340299 12=IId12 16193123110

Wi gallom =4119

38 007 lltgt3 SG 4 ro 67amp 29 3983456148 2S 2114 218 97 15307~718 999622900

1715222431

REPORT OF COMl4ISSIONER OF INTERNAL REVENUE 161

TABLE 64-TAXAIlLE GALLOS-S OF EACH Krxo OJ DLSTJLLEO SPIRITS REldOVtD 10 lhtNATUmlO AftF1l0USES YOll DENATURATIOl JJlOY DISTJLLEIIY AXil GEIiERAL II1I0NIlEll WAfttlfOUSES AND FIIQY CrsTERgt ROOMS OF DlSTILLEJlItS YEAIt ENDED

JUlE 30 1922 IIY COLLEcTION DISTmCTS

10lItmior Alrohol urcPWR=lJinrlClll

=~ lOlST1LUllY middot rEH01liampl

mllllu l ulsiann IIl)5Sl)ChuoetlS

TOlll bullbullbull lE1ltlltllH 110gt1lt1 REHU~gt

~tll Now JcrMy 2dNewYork bull

YOll CIlitTlltIo -liM OF 1UJltRIE~ vllltY(I

K(middotnluoky MEI-gtllEOISIltUl

Umtl [01-lt11

II 770 51- I50712

8127 l6l~ IImiddotmiddotmiddotmiddotTmiddotmiddot ~~~

~I~ III6Vl7

middot~1-~middot1~~~~~~ SOI60280169

117531 lGIDl)middotOMS761

ll7r19 G-I (II~ I528930

163l2~1532322 OOl~Jl6OT2671

Jl-441J)J7544993

1l2t4~ 8lOU6ll U 579127gt5 ~r21

11111~02ao-22--11

150932935 2 1555701 I 4 so418lIi_ 300210255 60I90T0IO 300710094 IIAAII2Q6 31133 2-t6 44 4 6iis417 16 104049_ I

5 191846middot(131sm82IS1 Ii 1lS6 -ros ~

46679 I[)lll I j~lt IltN~763

PR~)flUCED

lpound

bullbull

bullbullbull

bullbull

5thNewJ~cy

lstN~wYok

t P~nyh

DelJl~ured

mmiddot

Compl~tey

le[~IY

l~lWampl5fll

t ~1~ilM

2l~7231

35~95ampI

0 00 1

8 2O60~9S

liO~22

718~461b51

IZl3~S47

101~62245

bull Q

bull 22

19451~21

3L~n(Jl

6 8O~95

3 66~52

10 bull

deg o I 4

22 bull

~~lO~n76

8 13S77~

l 150~2

72B76112~(f29SD21

~8 =11S~3Z

bull 8

ooooooooooooogooooooooooooo~ooooo

~~~~~p~t~~~~~~~~~~~~~~~~~~~~~~~p

~~~~~~~~~~~~$~S~~~~~~2c~~S8~~~~~~

oood~~~~oo~~SB~oo~~~o~~~o

~~~8~~

sect$~~~~~~~~o~~~

Ii ~~~~~~~~~~~~~~~~~~~~~~

~g~~~S~dS8~~~~~~~~~~~~~~~

bull ~

bullbull

bull 0

i bull

~~~~~1~~~i

~~~~~~~~~~~~j

middotro

bull sect

middot

~lt5~~~

~ bull

gtlt d

~1gtl8

middot

sect~8

0 poundtlt~

middot

bull 0

sect lJ

middot 0

bull [O

bullgt

0 ~ ~ 0 ~ ~ bull Z ~

0 bull~

~003gt

bull 0

~tl~Ql

oEmiddot

li ~ bull

bullmiddot

-l~lil

bull bull

bull 0

omiddot ~ F

bull bull bulli ~

~ ll ~

0~Illg

~~omiddot

0 sectgt~

bullbullo

bull 0

sect tlt

ltl omiddot~

bulllIB

~ bull

168 REPORT OF COMMISSIONER OF INlERNAL REVENUE

TABU 72-----fVllllARY 011 OJgtBIlATIONlI AT DrflTlLIBRY AND GENERAJ DOKDED WARE_ HOUBpound~ YEAR ENDED JUNt 30 192Z---ContiDIlcd

lli1iIled spiril (laxubleOPERA lIONB---conHnn~ g~llo)

Senedaud old punmant to wlgttmnamp for dirlinl lor tlJelL _ _bull ~763 7 Witbdmwll from dl~lmery warehouses for bOllling in bondlor e]JlOlt (tmn5uoo

~l2l_9L~1JlJ~~r~~=~g~iii trnwportaifOijor ittPiitironi diStiJimY

warehouses bullbullbullbullbullbullbullbull U 71Q ~ Loss nUowlld on IlCCOgtIIl~ of lookBgo in Imusportatlan for export from genem bonded warehougte3bullbullbullbullbullbullbull bullbull _ _bullbull

~TiLllt Ilaid 001= by leakage in tronlltportatian tor ~rt from distillery WillshybOUSltlSbullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull bullbullbull _bullbullbullbullbullbull ~ bullbullbullbullbullbullbull __ bullbullbullbullbullbullbullbull __ _ bullbullbullbullbullbull r~2Z I

Ta-laquo ptid on los~ 1gty I~ in transpltll1lltlOn lar export from general banded rohowoobullbullbullbull _bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ __ bullbullbullbullbullbullbullbullbullbullbullbullbull __ _ bullbullbullbullbullbullbullbullbullbull _ ~ 9

Ep~rted from distillery warehouses proofs olhmding received 4199 IX 8 WJthdrownfor exporlfrom distillery warehouses and rrrrnoved togencrnl bonded

warltiliouses_ bull _ 2~ 51raquo 7 F ported from genersl 1gto1lded warehoues ools oflanding rltJ(-einxl ____ 2i 2J 8 Spmts heretofore reportod lost by casUllity rturned to Olehouse 40 ~ 11 pald on spirits repnrted lost by casllslty from distillory arehon _ _ l ~ 11 Pd On spirits reported lost br Cl-Ullity from general bondcd llrehOUSes no ~ LosSlllJowod on account olcasuallles from ilistillery warehonses __ ___ 3lt2 (J 9 IltlSIIallowed on account ofcasUllit1ell from lCDo1 bonded lIrehouses R 0 middotLeaIrngllIlUowed on transfers to monufactUrlllg llrehes from distillery wamshy

hOllSOS _ bullbullbullbullbullbullbullbull bull bullbullbullbullbullbullbullbullbullbullbullbull _ bull bullbullbullbullbullbullbull 51 7 nepoltltedn rnmufacturing warehousll8 from dstiUery middotarehouses _ l7 DepooJl-ed Hl genarsl bonded warehouses from distillery warehouoos _ 149J[ll4 D~plttgtjtei In Eeuelll1 bonded warehonsesfrom other general bonded warehouoes Cl~flt I DePJllt in mdustrialalcohOI bond warehous6(l fom ~eraJ bonded ware-shy

b~welt bullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbull bullbullbullbullbullbullbullbullbullbullbull _bullbullbull __ bullbull _ bullbullbullbullbullbull _ bullbullbullbullbullbull 3jlfi Tax pald On spirits loot in transit from dislillery WllrehOUOOB to genero11gtonddwarehOlrsosbullbullbullbull _ __ c_ bull __ bullbull 2 ~l~ 4

Deposited In distillery warclrouses from diltillmy WllreblIIlIe3 bullbullbullbullbullbull _bull J~ 2(1[dl Dli1 970 8

Wllhltlmwn from (]Jstillery woreh~ far export IIlld Wlllcoountoo for lme M j~ _ __ _ _ _ _ 24m7-11fj

Wlthdra= frQIU general bonded -areblt)uI~81orcxportIIlld unltlCCOImtOO 1lt11 J(le 30 lm__ __ _ _ __ _ _ __ 815amp3-8

1 1e21l11tt k ~~~ ~~ ~~~~~f~~~g~i~o~~~~~30JJ30lm __ _ _ _ __ 192001

WI(hdrmwn tram dltWery middothou(ltJt 1nu1ro ~ogOllenllIJJIIdltJd 8rdo-IlIUd U1laccouuted lor lune 31 1ll2 _ _ 5661 1

WJ1hdrawn from Gen~ra1 bndltld wbltlIS for tnilt)~hr to gellel bondd IIreshyhouses Illd lmacCOWlted lor I une JO tl2l - 1 201 8

2 imf131 Remainln~ in distillery warebltgtWQ Juno M 1m __ -- _ __a5OO~fltO-l J Remaining In genIlr1l11lldd warehlll~~ JuneJO 1922_ ltI )27691 1

~1I261954

AWegatebullbullbull _ 51087(1193

T_BLE 73--TAXABLE GALlONOO OF DItA1ltDY DEPOiITEn flo( Awn WITJDRAWN FROM SPEClAL BONDED WARBHOVgBj DllRlNG THE Y~AR wn REMAl1HNU IN SPECIAL DOllDlm VAREHOUofl AT TH END OP JllR YEAR ENDID TVN ~O 1922 Dl COL IECTlO-lt DISTmCTS

Grepe In warlshyIn w~roshy B I Withshy lflUly Ilitricls

rotcivcli hooasLuilf~hous ioto wllr d IilhliruWD Iut lJr I JUDe 30uJltyIlwmiddotd t nulhu from bxpllili HmJill~ wJueslii~lillcrios

1-shy44-6-f53131 3 2 3U_ 3 amp1 06_~IstCslJfornla 859125 447656 ~ 7 1--1 332680 216 1 3-1 1

1stllllnolsbullbull _ 1219141 6th CaJifOrnJll 4 sID 5 8i~8ymiddotmiddot 2ij- 1 1l~~46717 781lH _I (SUM73 1690 MlUyland 1~174 Kentuckvbullbullbullbullbull 243230

I ~2J1 ~P7ll0

663 l70 lith MIssouri 2mI 0

lJlJ~5thNwJeroey 192022 ~~lT middotT~1II~~rmiddotmiddot1~~ ~826-~2dNewYork _ ~9083 37-1-13 02tst Ne York _ 37443 0 ~ bullbullbullbullbull

28tbNwyenork sect6S44 _ 1195-0 H47 18556 154W l 2624amp1ltOWgt ~2462 _ _ 8996 ffl7 2WI~htponnsylvanlamp _1 6144 1310 280 [ 279~ IZJdPyl-nw __ 289091 7686 1584 __

TotI ltgtI1MS1 45011214 21J7~~ 71~r ll-l0091 ~~lo~~ I shy 168 7~1C

I REPORT OF COMMISSIOKER OF INTERNAL REVE~UE 169

TAHLE 74-SUM~LUlY OF OPERATIONS RELATIlW 10 DllANVT AT SPIlcuL BONDlD WAREHOUSES YlJAR ENDED JUliE 301922

D lIalID6_

Withdmwn lor expor~ IIlld unBCCl)unted for luly 1 1921 1ll70 rasbysUlliyete_ andu=ounlcrl for Jlliv I l1lI __ bullbullbullbull _ ~amp9 5 BemJlllling III special bOnded warehouses luly f Iiri1 ~ 6HJ1l1 Depuiled in spocal bonded warlhouses bull _bull __ 4~ 1fM 4

Total bull _bull _ 11512113

Withdrawn tax paili lrom special bonded warehouHes ltlnring lhe ymr 1

RaIe IVil por gaUon_ _ _ ~ 71J 4 IRato $610 l)er r1I01l bullbullbullbullbull bullbullbull bullbullbullbullbullbullbullbullbull 3middot I

2B 111l~ I Lalts allowed (In -Ount ofloolrnge (gtf evaporation in middotirehous 7 121 5 (lr~pe bndy wilhltlmwn for (he for(ifiCllliOJl nfwinc __ _ 1li6JJ1 Ialltpaid on 10- or Ikll~e in trElIlporlatlon for expor__ 38J I F~Ilrled and aCMuntcd for bull ___ _ 5J 774 I 131lt paid GIl brands here(olore nporwd l~ hy casllOltl etc 11081 JLal~ ~llowed on account 01 casualie etc _ _ Withdrawn lor export lind llllIgtCCltlunled for luno 30 1m = LMI by ualty etc rmd UTllICCounled lor J1ne30 l(lll 1201 0 Remaining in sllectal PODded warehouses lune 30 BI22 _ Q6J 7BI ~

Ioa _ 11512593 I SUHIAJlY OF GRAPE BRNDY -uSlm IN TEll fORTIHCATION OF SWEET wum AND

HNE SO FOltTHlED YFRS ENUiD JUNE JO1917-1922

Yo Alter

fortillLi

Wine fortified (wine gillonH)

Brcmdrued (t~Jlllllltllclt] I Before

_lortification

1917 1Ql~ _ 1919_ 1920 bull (111 bullbullm

H 19 911 00 1J57511l00 653i372U 35gt20050 068917110 2 791 ~1 50

~OO97m~ 0 ~~ln~

l jll~jjO I 1Il t1l7 ~ lampIlt~iJB I

7147120

21019358 tl2 1751310012 7001 73~ ~ 4l5i 917 If 772004405 311li5W81

TAlllR 75-FuIlET 011 RB~IOVVD ROM J SDlliTRU1 llCoHUL PLANTS YfAR ENllEn JlUIL 30 l01l 1lY COLlFI7JGN DISTillCT8

Dlstrlct_ (iallonlt Districts (laHom

~~~r~7~middot ~ Muryllind itIi1idiUg piitict or cO--

JuDllJia)_ bullbull _ HU New York _ 1st OhIo_

120) fgtI) 63750

18IH775

11(6828 9-lO00

~ooo 50

1st Pennsyhanill South Carolinabull _ WistOllSin __ _bullbullbull _

TotJ _ __ Tojal for lcar ended Juue all lii21

24 Il~(fl ~(lfj7

r8u(5 -UI~ICli

1 170 REPORT OF COMMISSIONER OF INTEn~AL nEVENUE

TABLE 7i--SWEET WnES FonTIlnn WITH GllArE BRANDY UNDEIl TEE ACT all FlDRUAHY 24 unD A~D BRAlilJY WITHDIlAWN FROM DrSTHJJWIES AKO SPECIAL BO~DED WAREHOUSES AND USED FOIl THIS PUIlPOSE YEAR ENDElJ JUNE 30 Hl22 BY COLLE(]TION DIsnlCTS AND BY KINDS

Angeliou Bblbotry_ Cherry Drnndy

Dislrillbull used (tILBlIlons) Belore AAlt Belore ArterBefore forti-I AIler fort_ [ortlli shy lortifimiddot ferWIshy (ocLiftmiddotJlcation fication

cation CllUon cali(lll tlou_

1st Califomia 283 G883 150 001 1gtJ 11l28G07bullbull6th Cfilitornia__ 262 92(l 2 10186303 middot8-lm08lsi Ml(llrrL _ ~8015 htNewJersey 4m91st New Yock 73393 2 2lHh New York 485557 loth O1iO_ ampi lSI 2

114 7920 ~~~~l~~~~~middot~~l~middot~~middot-I ITh Matleim Mohga Mu=teL Pl

Districts Defore Derore M(er Deforc Aller[IIi shy loHii forl1fi_ lortifl_ fOrlilishycation (ioncalion Uon caLion

1st CalIfomla 8 2~8 02 9 599 09 ID267R267575 68 1915936 H7 amplG 22 21779703 202 439 41 ~58(l$ Zl4H1IJ 98181 89 I118 978jl 143]475 Qi 527 800 Ii61f~~~middot 1 ~ lstNawJersey ]9760oo 2137000

1st New york __ _ _ ZSthNowYork 7231552 8212771

loth Oal--_ ~~~I~~~ 31~~41~5~~ XUOOI 15 ~SI~Q~ 8~ g Sherry Swcet Catawba 8wcc~ Concord

Dislriclbull Dcore lormiddot 1 After lor- I Derore ror_1 Mtcr formiddot 1Beiorefor_1 Aimr for_ tifiliou lificalion Wicgtion (ilicMion lillcatioll lllicalion

h( Califurnia 69 117 igt-l 7~2 7716(i(h cilifomia 189 ()J4_68 2Ol975121st Missouri 2li ~1O 48 30615amp11st New Semey 9570-00 1034411Jst New york 2l(h New YOIk __ 10th Ohiobull 78 968 fl 1 96ii8i -i~H~t~I if~i~f~1 i~~riji~~~

To(al _ 927180 sJ 11 0iB 11010 I 215 9G3lgtS I lHXJ 48 r 2048amp1 2~7~llS

Tolal ~-ell middotin~ (wineTolrny While gBllans)

Districts_

Defore rar-I Mler lor- IDeforo for-I After forshy Befarelar- Mler lorshyUficelion_ tificalion tilicetioo lifieuliOll lificalloll lificaUon

11563S511J I 316 62f B~

~57J00 QS7 068 47 Jl410-4l Jo 6l5 SJ

~~~~~Ii_ middot1 1~8~~ ImiddotmiddotI~~~ 11 ~~ ~~0JSy_ - j 4i70middot00middot 5127 18 33600- gO 30 amp-12 00 1M New Yark_ _ 342000-00 3807~54 H2 001 00 380 7o~ 28tll New york 214452 74 7Jj2 62I 81

152 5SO 39 179006 Ii10111 Ohio

Total 10 826 SS 1 12 0-1 f~~ I wi 270 00 1385 007 72 1 2 7lJ 971 50 1 J ]9-1 515- MI

nEPORT OF COMMISSIONER OF INTERNAL BEVEXUE 171

TABLE 77-BOTTLES OF CHAMPAONE AND ARTIlICIALLY CARBONATED WINES DEshyPOSrrED IN W1THDRAWIlt nlO~ A~D REItiAlNIIltO IN BONDED VINERIES AND BONDED STOIlEROOItIS YEAR EIltDED JUNE 30 1922 BY COLLECTION DIBTIlICTB

On s~omge July I 19JI Produced

-1------ shyDItricgt Ha1r Mag_Pm QuarLs Pingt I QllIIJ1amppintamp shy

~--------jl I I -- - shy~10ll7G1l 13267

3~1l2i 2268 Istllilnoli___ _

ml~I1tO~-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotImiddotmiddotmiddotImiddotmiddotmiddotmiddot~~134

lltMl=i_ J(12M22G06 44710816911st New Jel1l~-Y Zd New York __ 2ll3

14thNcwYork_________ M343 [HI65 176304 ~28thNewYork_ 8400 rn1l876_ 1176

Rhode IsLend 10l1I0hio_ 81221 56wm

~ )1l6 I l03139 4B0Cl5TotaL 17GH I 12i61lO8 081965

WithdrawnRecclyed Irom ortlliIertoRemooo tax Converted lotooUler bondod paid utllcr honded still winepreIrWel preprnesDlsrlctB

194410 rlI 8831 11136 11I7 5thCalIIomla_ls~Callfornla 1I136 OM Istlllinol 1st MUoourl _ 5400 --~80tI480 I 22296 192I-I flOO

~212 11580 _ 2d New York 1st New Jcrnoy_

432 8amp1 bullbullbullbull bullbullbullbullbull 97 HthNewYork_

_ 432 528 -------- -shy 1--shyll(hNewYork _ 10111 Ohio Rhode uland

Total _ 16536 21~1~~ Cialmod as llllt on storage On stOlage June 30 11122

Districts Hill Mag_Ho Plat QllllrtbullPin Quartspints pint nll=

~17illl 286518 11~158 6th CampllfOlnill _ 1st CaJilomla

I-(J74Or2 35833 151121 Itmlnols __ ___ OO ~527

~m~~s-__ 1- -iiliiil--vi- - 43326 25~2d NewYurk__ _ _ _ _ ~

14th New York gt(Im 1134832llth New YOIk _ 168

~ middotmiddotmiddotmiddot8232middot12126 2152 158ll44 163001lOIh Ohio_ ~9214 78557 M547Rhodc Island 1H00

Tota_ 12003loi 467180JGBl9 r 11100 17476M M

- laquo shy

filsect

~ 8 g ~

F middot bull bull I r I r

~-~-~~-

174 lIpoundPORT OF COMMISSIONER OF IKTERNAL BJVENUE REPORT OJ COilllISSIDNER OF IXTERXAL UEVENUE 175

00 jiiOj

21_2-1 f alcohol

UI r r-tlryWg (1I0~ OVlJ II pu relgtt l1bol)

IJOO~lll ~~~1100

2lIUltB 13 roo 00 J~2unOO

middotmiddotmiddotii~~~27 1~2500~

2700-00 BOttlW

Usnd rDlmanu1allurtnj rhnmplllIlo ampId Bli fldlly cBlOOlll1OI lnm

Not ova H Wrrolll

llkohol

21_21 per00

Blecha

4470OJ

2J1I~J~1

as311l75

iiiimoo ioOOO 00

675 00

J4415SO I 201200

It-2IJgtcr cent ll1cobol

middot~oo4689 00

lltI-~l I- H prr oont roM

r Noolml

middotmiddotmiddotmiddotmiddotmiddot~oomiddotI~~~~Imiddotmiddotmiddot~IImiddotmiddotmiddot

Uoo In Wending

Kot over It per cen~

lIlObol

UOO00 4800

4IJaOO

Remawrl far 1Am1l~

lIlC1gtJgtol

Nol (w~r

_ 1=IaIcoboL

_- -jiliooIl~~ 380 00 _ lilO 00

273GOO

14-21 pu n~

Uoo for IlIDcliomLlon or eelegtllng I

Not ovshyHJllcmt

IT oIIILI 78-TAJAlILE GALLQNll 01 STnL WOI8 DlPOSITpoundD 11gt1 WITlIllliAWN lROM TAIlLi 78-TAJAJgtJJ CAMOSS or Snw WltES DEPOSITED IN WIT1IDllAWN PIlOlol AND H8t1A1111O IN llOlOFD n~tIIIES AO BOSDllD STORIlROOllS YEAR EN()l~ AKU lIEMAIIiIITJ IN HODED UIFlItES oIID HOJ-gtIl~D STOIlEIlOOMS YYAlll~NU~D

Islcllfoml~

ILh GolhIgtbullbullbull CoonoollI 1st WIIbull MbuIH ht)IL~lrl bull Ulli Missouri 1st Now Jorscy 2d New yorkbullbullbull ~lh Now york 10th Oblobullbullbullbullbullbull

ToWbullbullbullbullbull

IsICBllromla mOl roli600 635llSJOIl OLhCoJilomla IOI2G7ll-I 131IlOO00 __ 320000 31Ja1O22

3B300 00

mJ~~~ ~~~ 0000 l~tNcwYork 48150000 31750000 2dNowYorkbullbullbullbull _ 3377100 051600 HtllrowYork lI511fJO ~83000 2100400 8lhNuwYork 28amp1021 2135166 3U33 1707961 724950 lOthOlllo 2300000 _ _ 1082Q00 560400

GlI Californio Connli(lll IS Illinois Hlh [lIillal~_

Indiano Re~uclr) Iiianl_ _bull Ma~)lanltl A1acl l Is Mich4gtw

)UNpound 30 H122 UT COLlECTlON llrtiTIlICTS-ConIiDUed JUIOP 30 1)22-vmlillud

LllllmCld l(Iltt lin ~o

llislrlclij No~ on H-1 per 21-2 per

VlJll1IlS 00 I cont ~ u cohol IIlcohol w

1st Cnliforlilo llfT 115 36 US2H 00 6th ClIJlfi bull 31 7M 13 rIJpoundI7 ~ bullbullbullbull (oIIltli-IL 100000 _ htllllb 3150 2021-3-0 bullbullbullbull t 3~2IYl) iiriiiiiJldUOgt 1~2i 206600 1dioa 3116 00 KClILwkl 17000 2071100 LotllutL3 bull 1196$ 300 _ _

~~~~r1l~~jlS ~~~7~~ 00~[lJsol-ll 05800 251700 llttMisltoun 570078 1900 33960286 112 iiii i i 1 -i iUi j) 6lh MbrI 00 122475 I-Iebr lgtn _ IH7511 _ lStwJerscy 28ampU1 ~OSIOO 7935200 4178l91 5LbtcwJcr)middot 3H00 ~()2 4010868 601171 t5C ~cw yark 2248l25 7m50 _ 101644746 110$00151 2d S york S2750ampgt 4952fIO 28255053 1084Sl00 llLb Iow Yarllt 69gt00 17700 37711712 4S3-raquoSO

~t~~~Vrr 21~~ 46ii~5 ii1iiii6 6Sl~~ i1isiisiiiliil-iioo lnllCutolil11 -bullbull _ 213Q5-lfIO l~(lbio IW56 bull 11110968 21251 10000hlo t5gtamp 2lO11 _ 7672Ol42 1971r~EB l~lhOhio 400amp00 188120 bull HOmiddotIloo SM-OO 1st Ponns)llnlo lI300 _ _ 121186 75 15-00 Zld PenILSyllllllil 1182400 bullbull Rhod~t1find ~5S700 l580 _ 2015350 201(120

WisClloU~ 125 ~~-4J 191~1~~~ 1~1 I~~~-~

TABLE 7)-lJoNlnw WnEIlIES A]n BONDED STOREUOOYS OIEIlATIW Ilu)lIJo jIU FISCAl YEAn EIgtURO JUNE 30 H)22 BY (JOLLE(TION LJISTurLTB

l)js~rids

I~ CalHomlo

llinnUgt bullbullbullbullbullbullbullbull Is~M15laquo)urJbull tlth 111IOIIrl bullbullbull l-ebroonbullbullbull _ IsDow Joroy

O~toI9tllJo30 IWl

Not ovcr 21--1 Ir

14--21 1 00111H r Ol~ cent oIcowl nkolloldegcobol I ItM5liffi m 5lrlQ0n1~

l-l~3l l5 86334110 1Hi00

i 11011lt1CtllIondeltl lIod1liOllllll I Illislric lrcmiddotal-ltJroshy willuflebullWillotl HIbulloonbull

w 5th ew Jf 1t N~w york 21 New York HhgtewYork bull bull ~1tSe York U~b l~w Yorl

IIonhCarltgtllIla ltOllio 10lb OWlgtI~th 01gt10 I~ Penruylnia bull ld POnn5Ihllll1o 1 Rbodolslampndbull bullW5CltJDpoundin bull

I ToUll M

______

176 REPORT OF COMMISSIONER OF 11TER-AL RFVENUE REPORT OF COMM1SSJOKER OF ITERN IL REVE~U~ 177 TAIILl 80-~LnIlIAlS UgtlD 1~ TOE PRODUCTIOK UT LHIUWS CONTAItISG ()~Emiddot TABLE 82-DltiTlLLPRlES REGISTEIlPD AXD OPERATlm YEA II EXDlW Ja 30 1l22

llALF or 1 Ipound1l CENT on MORE or ALCOHOL BY YOLVIIE II OEREAL lJEVJ1RAGPS BY GOLLECTJON DI8TIII(1ll ~~~~~~~l)L~~ET~tgtl~i~~-IlHOF 1 PEa (JEST or ALcOllQL BC YOLUlf

POlIOW

1l~14 1 f407b5

251~19115

Olher ~i bull bull

Olhar nJ3orluls

TOlol bullbullbullbull

lIIalerlollJollIIds

IKl5702l9

~~~~~u~or olld Irulbull _ Hal - 1 4412676

0 and oorn proouots _ ~~~middot~um uul-1

GrnJa Moalaquoes(rum) Frull ~ Toto

Dlltlieu n IOpor- RegIsshytered lOO lerro

-----1--shyls~Cgt1Hamla GLh Cgtliilorlll Kentncky Iaryl~nd bull --r Mus1hIlIC~Ls 1st MI 1AULH 81-IHltJllUJ1Oll 11) DISfOSi1ION 01 LIQu[J)gt CONIA1SINO Os~I[AlImiddot 01 L Is~ ow yor1lt

Plm CHNf UII ~UII~ O~ AWOHOL DT VOLUMr AlIn CEIlEA1 B ~VlIIAltl ~8 ()O~TAISIN(l 28thw york I IV88 rnAN ON~-HAIiF OF 1 PIW (Jlnn O ALcOHOL LIT VOLt]I[E YEAII g(IW 10tn lJhlo

nd POWlllylvoaJabull --ilI middot jlJUN~J 30 1)22 11( (JOIrECTION DlSTIllGT8

Oper ReIl1 Opermiddot Regis- ~rated lerod aledo ternd

--_ bull bull I J 1

- bull

T~loL -I-I-I-I-middotI-middotI-~I-TolJlJ I~r yoar ed JIlt10 10 1U21 2 l 2 u lJ lrl 33 ec01 ool1ljS [(JJlIJlJnshyLiq uida conWnJng 00 I Lilli LoN lhun one-hall or IhaHallr cm or moa

r I 01 oJoohol Lyofo1cono1 by volumo middotolw~ TAIILg 83-PlIIIIJT8 POll NONDEVpoundRAOE AJconOL IIgt~UED RE-lV1ED SIHERSErgttD

DJtrlcLs CANCELED SUIlRYNJlJIIED R~CALLpoundD A~D RgVDKEIl AND NEW 0-1gt IhNEWAL AplLlCATIOSS DI8ArrnOVEn YEAR E-DED JUKE 30 1922 BY STATES AKll BYDeUroholmiddot

Prodd JrodUCdj DbL CLA81ES1

gtWJ perwilIGOkmo QIoM GIJIoru

I a_ 1st cIifornla 2532160 34-1~ 46311lICl 4amp7l19G6Jh Califltgtmillbull _ llPJ110 2~SlO 2OOSSO Zt73no Colore4o bullbullbullbull ~ I~ --1- -1-- K ~ ~I T

fgt347~ 0gt5 sm Sf S7l0Z9 B E - -- H COnnooUoutbullbullbullbullbullbullbullbullbullbullbullbullbull 3 12 1l) Il1231Cl ~~(IONIO 43SW 1h1igt _ Z17lO ~1 015 bull 3l6 120 310931 tmiddot 3 -- 11 I (lool~ 1IQZl1Ii 339 US

130 -if 102 Arizonabull

I I I It I

U~l(J 32IMIdaho_ Arlam _ 13D t 2 bullbullbullbullbullbullbullbull ~Ie UlllloI 1571gt65-4( 16343 H6 ISI()W ISSl395Q lgtmrni 66 44 2[ 2 2 13 1551 63gt1 5 ~ bullbullbull 2giSlh Illiuo ~7 776 9-17 5l7 14711llD 1r93zn COLcltalto 2 300 17 1 1 I

1-792 1385127 28-13~~7 ~3IZ015Indunl_ bull cnocUeut bull 9 I 367 121) 1 i9 on213ll1 1182318 ~~3UI~ ~5i63Kcntuc~y Delwre I bullbull 41 _ bull laquo706 ol I 3Il4 27S 1 oj 7tit1 153JJl~LQulslollIo IlorlLla 3 12336~1[laquo7~01O~11 ~ZOO~22 ~(Igt[I77~Maryhnd

bl=aChmIUlbullbull bull 2217820 ~4lJ41)4 1Cl[o47 3884732 ~~~~ltI ~ r ~ bull21134315 ~G7114U J~1G02J 354~~) II1 I 1IUhl~Il

1997GI ZOO 1711 l1~ Il~ lS7OJlt MUllloJSolltlbull 111l Mldligllon

~ 3m 927 rti~~~~ 01 tI~l 7~7 7017 Ifgt jt~ iO iomiddot j iSIS- 1 11~ bull 1 1 ~~Indino bullbullbullbullbullbullbullbullbull ~ 7 21_ 1 bullbullbullbull lt1gt-1 10ll 771 7m Ugt8()~698045(1 11805~7 bull1st ill ~ 00~~h MISiltlUrlbullbull S2Ili22 sr7oC7 ~lillIQ I ()14 5-17 f~~ ~ m 2 bullbullbullbull bullbullbullbull 17

Mon~na 4r~(~225 735 rl~ Kca~ucky Ie 1Yl _ 7 bull 360 ~ ZlJ571 ZSIl065 7ltgt3$1 m~

~ ~ 11

Novnlt1 Nob=ka 00

IIi Hill IOJ4W AAJ zn t~~~~i~ ~I ~ ~i

300476 ~7IlliS It Kow Jerwybullbull ~I~O Marylnrl_ n 17 5 2 2 bullbullbullbull 565

~ 9800llOO IQ3d515 11rU~IlJti6 nQ5145th Now Jur5ltraquomiddotbull M~chlLlaquo)II bull 9 16 I t 3 121amp ~

I~7731171 7Jl6~71 H61)~29-I U73JS

lstNcwyorkbullbull lgtleh4an_ 3 I I I M3 2d Now york 21JIl7~1l

bullbull bull 14SS5911 145ampJ035 21737IIlS MinoVID 2 6 _ $ISb572lIJl rolt1152075 4351314 52177l2 14th ow yor1lt MIssIlppL bull I bullbull li ~3826109 2bt Now yorkbullbull 3))ll 011 3711001 2Ol25O M1slourL bullbull I~ 12 bull bullbull IZI3 E oj 2 I~627ijigtOl 66529682Sth Ne Igtr1lt 6336758 51n7004 Montano bull 2 bull bull bullbull 219 Sli bullbull I bull 176nll70 amplXHZlII~I OtUo 6153115 Kolmlskn I 3 _ 3G9 I ~

IO~h OWIgt 6m~ 431504 200IiIlJl Keltla U 8 lgtiIIZ73 2m~iIHh Ohio 475 050 NawHllmphiro _ _bull __ bullbull 76 12 1 ~~ tmotiS18~h Ohio bull 274-1630 3107910 tiewJy 17 ~ bull bull I bullbull _ 508 332 bullbull It 2 ~mlMJgt71iOO 3lti51l1 3751IOIi w MexJeobullbullbullbull _bullbull _ 27 1st ImiddotMnsyh=ln oreroll middotmiddot middotmiddotmiddotmiddotmiddotmiddotmiddot 3 1116 5lI7 1651164 3 m3ttl S5ZIIXW -w yorkbullbullbullbull 116 91 ~ [12 II bull _ 32181217301 I I _ Id I ~~r~IT ~~9141001 9-15500 12216321 liltnhCaolin G 12112lh pennsrll shy JllDlI8IO23d Innsy llIIb bull __ 12716W1 1204977li 12m~ ~rtDIgtkOIlt1 bullbullbull 4 bullbull _ 115119~1lrto Woo 1gt bullbull _bullbullbullbullbullbullbullbullbullbullbullbullbull _12 5 2 I 13681_I~lg(j ~7SJIllf bl-l3 0C0I

1211 9241112 Oklllhlll bullbull 1 bull __ 118Rhodo hLond ~71ll gt 59210 7ltJ5700 Oregoa_ I __ 2a

1st T Tcnnossoobullbullbull

~~ amp7V302 1413020 J3HOgt~ lenylnllt1J ~9 -ampI 5 _ _ 3 21_ 1377 middot1 r~Imiddotmiddotmiddotmiddot Zl354002 1ltlfIoRico 1 - I bull __ 20 ~ ~~~ ~ td TOJllgt M middot1 middot ~~ 337ampgt5 Rhodehillld 8 _ bull Ifj2 13 1 __ bullbullbullbullbullbullbullbullbullbullbullbullbullSW714WlShlucton _ _ _ 234215 lOSIM 368757 Wlsmln _ __ 10311606 1la-lG7H 1l1l1~O 11976l)14 1Thoellll_ oJ lnnltl roptltgtltl blle~ten in ~h8 taigtle hbullbullHll a a followa A ~Igt manUI

111041 111806 D ~o 11 C ~Igt ~nH pltJtt lJ ~o hapIgt aad 1Lill ~ to Impat~ a~ 11 P to oxpor~ j ~o oxlon IlllaWylgtmlqbull - roS20 MIO) soU H ~o I ~o uo anrt U J prerlbo 1~ IIgt moou1acuro vloogar Ilud ~10lt10 Illtoxlcnlng

TIgt~nl _ _ 116679305 lL23174OIi I lOO7SI7~1 I liquor ltIt 00 ver~ltu llllmiddoto 0 I Igt 0flOlate denlcohollli vI 1rI I son llllltrlng 01 N to procUro nteoholJo jlmpntlou 010 Uy C Illld J 1l0W d rell8w1 Iw ltgt0 100u0d by -Oltleral praIJIlJ(l dlndonl oJ1 oU 1gty b=u lu WalJWilrw

J10~Jo__~~ 1

178 ltEIOJlT tlF GOMMlSSTOXFn OF IXnmXAl llElNUE

TAIlU S3-IRlllITS fOR N OgtBEYERAGH ALCOHOl ISSUED RrNEWIW SUPERSIWYD OASefIroll iunnyltDEItED RY-CALIED AXD HEOKFD AKD NEW AKU ntKEWAI ArrJlcATloXS ))UIAImiddotrIlOVyD YEAR ENDED JUNE 30 1922 DY STATES AND Dl CIASSE6-Con tin led

]N pltTIZliU-ConUnlloo

~HI~~~DEtG ~I X ~ ~ TO~~ ~~~7~t~~~~~fi _~+ ~ 5b ~~~~ Yormont bull l bullbullbullbullbullbullbullbull1 lrginlo 7 _bullbull _ Woshlngln _ t rginill 7 _ Wisconsin 13 5 I W~middotnlng 1 I

iff ~~ ~~~~ ~~~~gt ~~~ ~ ~~ 113 21 ~O 177 $5 ~~ ~ laJ 116 l 2 bullbullbullbull HI 101 2 2 112 50) 123 HI 4 (iI)-l 7a 15 Sl)

Tol rIT--27Ii5--13Irrol~21N7 ----oo7--rJiiimiddotTln~J7z-50

Rlt1ItJeol PmU

~t~r --- ArkallsM _ Calltomla 414 21 2 3 4 bullbullbullbull COlorodo bullbull 2 COootlon~ bull 7 Delaworo

~~~~~ ~ HIImiddotail bullbullbullbull __ _ Idaho bull 1 llllnais 2 13

~~7middotmiddot l KontlloI7 5 5 bull Iltmiiono bull bull 5 1 Moinobull _ Motrlllnd bullbull ~ bull _ Masoclusott ~ JQ bullbullbullbull bullbullbullbull bullbullbullbull ~ bullbullbullbull Mich~en 1 2 Mlnnostll I 5

~lt~~~~r~l1 l~ Montolla 2 Nabrnsko ~ _

~~Ilyentanp$iilro NewJarsoy 5 6 _ Now Mexicobullbullbull bull NowYork 41 H _ 15 21 North Carolino bull 1 bullbullbullbullbullbullbullbullbull bullbullbullbull bullbullbull bullbullbull bullbullbullbull North Dakotllbullbull _ Ohiobullbullbullbullbullbull 10 11 bull _ 1 OkiahOIllll 1 Orngon bull bullbull I Penll5middoth-nnIabull 24 ] PortoRlco I 3 I bull Rhode bend 1 a 6outhCerollnabull bullbull bullbullbull SouthDllkotll I

~~~1 bullbullbull bull bullbullbullbull bullbullbullbull bullbullbullbull Wost yenrglnlll bull _ middotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotWisconsin bull 1 __ yomlng - bull

Totd 4(13 ZilI 2 20 n I 41001112401 Tn 1215 bullbullbull 631 Ni~

~ _~ 4~ fJS8 4 2 bull 1 (15

2SS5 1172 S 10 ll 467 726 H bull 7 2 751 756 107 4 3 2 OOJ UO I bullbullbull bullbullbullbullbull I bullbullbullbullbull 151

~~ l~ T ~ I bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ 1

151 6 1 ISS ~$1 1775 1 4 bullbull 5 01lIJ

~rn ~ ~ ~~ 565 133 bullbull 3 111 574 173 bull ] bullbullbull 7~ 455 I bullbullbull II bullbullbullbull bullbullbull I 456 i05lG-l 3 5 2 121

3696 (72 22 () Q -l412 J529 38 29 20 4 1611 ]205 323 bullbull 1 17 I l553

I m 51~ iil iil i 2 ~~ lOll 213 bull ~ ~ 332 186 2 3 IQa

1~ J -r 7 ~ J~ QI4 698 8 10 bullbull 3 ]6 81 4 bullbull S5

2693 2313 40 15 5 5217 422 ~ bullbullbull bullbullbullbullbull bull bullbullbullbull bullbullbullbull 2 42Il 336 bull bullbullbull 336

11l-l5712 1631 bull 27amp 353 1 bullbull bullbull 355 247 ( 6 2 bullbull l62

3210 1776 10 ~ 2 605amp 42 IV bull I J7S

441 167 I 4 1 amp2 332 2 bullbullbull 334

122 6 middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot1~

m ~ bullbullbullbull middotmiddot~middot111 ~ 401 5 5 bull ji 41 1

1348 615 40 1 20 I n IQ bullbullbull bullbullbullbullbullbullbullbullbullbullbullbullbull III

IlKPORT OJ GOMMISSIOKEn OF INTERNlIL RFEUE 179

TAIlLE 83-1FK~IIT8JOlt NONnEV~~RAG1 ALCOHOl IIiSUIW RYKEWJD HUIFIampEDED CANCELED SUlUIJ-UERED HECALLyenD AXD REVOKED AKD NEW ASD RYNlWAL lIPYJl~ATIO1l DHIAPPUOVED YJAn ENDED ]UNJ 30 1J22 Dr STATES Al1D Dr CLASS Js-ContinIIcd

pt~ auICIde4 QlrgtUIt4 aUITelldltred II r=llaf

=--- A n_ ~I~ -~ __ J J bullI K M _T_oW_

bulllablmo bull _ Arizooa _ Arku _ _

~rd~~ 0 II bullbull bullbull bullbullbullbull Coolloctieut bullbull 2 4 Delaware _bull _ Florida bullbull bullbull t1cor~I _ _ 1I8woil llt1oho__ Illinois bullbull bullbull 2t 1 Inrlieobull low_ Karu08 KOlllllcky _ Lonibna MoIne Maryland I MasSllchllSltltts Miohig-~n_bull

HE~~~middotmiddot Mootllna

1 bullbull

5 4 bullbullbullbull bullbullbullbull bullbullbullbull

1 I bull

1 2 _ 1 3 I 7 bullbullbullbullbull _ bull bullbullbull

~ _bull _ _

Nebrnsko_ bullbullbullbullbull _ lelUwbull _ Newllllmpshirn I bullbullbullbullbullbullbullbullbullbullbullbull __ bullbullbullbull NcwJerser 5 7 bull 1ewModco New york bull 52 5 I Northcarolillft 1 1 bull ____ North Dllkota 1 OWo 151

g~~~~ PeIllIsvhmiddotOlli 10 3

h~doli~~cmiddotmiddotmiddotmiddotmiddot fiouth Caline

~~~~~~t~~~~~gt ~~~~ ~ ~ ~~~

~m~~~~middot

~~~~ ~~~ ~~

21 21 5 bullbull bullbull 6

71 I 3 75

~ J 3 2 II~~ 00 2J 4 12

2 bullbullbullbullbullbullbullbullbullbullbull bullbull bullbullbullbull 2 11 bullbullbullbullbullbull bullbull bull bullbullbullbull bullbullbull bullbullbull 11 45 1

12 208 33 2l 45 21 2J 19 B

]32 41

2 bull 47shy_ bull 7

12 157 1 4-iG 18 2 5 5 3 rI

14 1 1 61 1 0 bullbullbullbull bullbullbull (Ii

I I 3S I bull 21 5 IQ

lI 21 bull bull 2~ 15 ( I GIl

~ ~ 1 1 2

1 _ 4fI 4 bullbullbullbullbullbullbullbull bullbullbullbull bullbullbullbull bullbullbullbull 4 6

(15 38 l8

11 bullbullbullbullbullbullbullbullbullbull I~ 75 I bull bullbull bullbullbull 261 3 1

137 1 1 bull GI2 4 bullbull (~

3 - bull 21 11212 235

I~ l~ Q~ 2 1 middot1 215

~ I~ 1 _ bull 23

~ ~ J ~~~ ~~~ ~~~~ ~~~~ ~~

~ IJJbullbullbullbullgtijTole 12 128 jO ---)21~~ ImI 62-----n---I---3I3673

Permitreroltd

bullbull

middot1middotmiddotmiddot middoty

Arkonsas Californill

f~~ bullbullbullbullbullbullbullbullbullbullbullbull11Illioob bullbull I Indiana _ bull bullbull Kenlcky _ 1 bullLooana bull bull

~~~~iootiS Mincsotll bull

W~~middotmiddotmiddot middotiIImiddotmiddotmiddotmiddot Nobrnska_ bullbullbull New Hampshlrcbullbull NowJcrser bull 1 Nowyorkbull IS 2 Norlh Dkotll bullbull Ohiobullbull PllTlllimiddotlmiddotElIllo bull Porto ieo bullbullbull Tooo=oobullbull1 middot 1 1Wioolli

Totol n 6

1middot middotmiddotmiddot1middotmiddotmiddot middot1middot middotmiddot1I

middot1middotmiddotmiddotmiddot1middotmiddotmiddot

1middot

41 __ 1

middot1middotmiddot

2 bullbullbullbullbull bullbullbullbull bullbullbullbull bullbullbullbull

bullbullbull

1 _ bull 1 ] bullbullbullbullbullbullbullbullbullbull _ bullbull bull bullbullbullbullbull bullbullbull 2 345 bullbullbullbullbullbullbullbullbullbullbullbull 5lI

1 __ bull 1 ( ~ 7 17

11 6 Ill

-Tmiddot I ~1---7112 -- ----------m

middot1middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot1middotmiddotmiddotmiddotmiddot bull 11 bull

bull bull bull 3

E 84-nsTrU~

8 ~FI~UnE8

11I1c1

~piril~

Krmiddot

~IBlII(lIlJor

middot de

-~~-I---I-l~-I---~----I~~-I-~-+---------I~-

-_-~-I-~-I----

~labampmo_

bullbull

bullbullbullbull

bull H

j~S400

middot

middotmiddotmiddot62

middot middotmiddotmiddotmiddot

middotmiddotijs

ilmiddot

8~R200

t of C

0 3~1j7r()

7~2I1O

bullbull

bull bull

7 bullbull

bullbullbull

bullbull

bullbullbullbull

0 bullbull

bullbullbull

bullbullbullbull

bullbull

middotmiddotmiddot

7~middot

lifbull

bullbullbullbull

~IAlne

middot

IM9J~middotOl

middotmiddotmiddot

middot00middot

bull 1

~middotmiddotmiddot

nmiddot

0 bull

~1 bullbull

bull bullbull

bullbullbullbull

2~tilo

K~braskabull

bullbull

bullbullbullbull

bullbullbull

bullbull

middotmiddotmiddot

middotmiddotjjiJ

middot ]o

12t2~OO

Ermiddot

10i~00

middotmiddot

middotmiddot5i

imiddot Z

middot

middot middot

] J74~~

r PROP~RTY

I8pVIU1ln~~d

Mal~~or

bull r

6dbull

9middot3

1~C97(()

~oo~noo

ll~n-JOO

Umiddot

hidegw

middotmiddotmiddotmiddotji

umiddot

bullbull

bullbullbullbull

WYOlllil1~

Jmiddotmiddotmiddot

middot

zraquo

I87W67

~0022Ia8S

I I A~

tll Af~n

cll ~gt

rmmiddot

middot

rO)middot

1~4tS1IO

middot

~J7lj7~

middotmiddoti

middot 2

middot

middotS

0middot

bull i

middot

78971l6

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shy-~~

~--------

TAIILE 86-ExENSES OF THE hTEHl-L REENUE SERVICE FISCAL YEAR Enn J 30 1022 UNE

A D1SnURSEM~l1S llY COLLECTORS OF IKTERNAI REVEKUE

Approprlatlonbull ~ol~t1 nnrt cpcns of -oiketltlrs or 11~1 milia CollUng Ihn at trltenu bull

DllrlolB Tlllvel laquoltpltmS

Tdrhnc ltcric~

Suppliesand equlpshy

1nltJ1l(

2dNewnrk __ --- Hthlwyenorlc 21t New York ZIlthN~wYork_ _ - -orth Carolln3 North Dakota - - - 1st Ohio bull _ IQth Ohio - 11th Ohiobull 18th Ohio Oklnhoma Ofe~on -shy1st Ponnsyhmiddotsnln 12th Pnnn~lvania 23d Peny Ynnie Rhodelsiand _ I Soulh Caroliua - South DeIrOUl bullbullbullbull renss lltt runa 2~ Te~n UIlb bullbullbullbullbullbullbullbull VemDnl shyVlrl(inin WMhII~IO West lllinia WlscnMln Wyoming

_ A~ ~ -

5~9 O~ J1 7SOOOt709 02) ~ro 00To(nL 3 112 ~(lr ~9 lrlJ 1iJ~ OB 13 9+l )6 41~lSsectl I 1(1 llOl20-144 16 1

II 1Indultkltl112Sampi8 expnnded hy ~nugers and lttorkc~o

1(14428 700-100 ~G om 70 647617 3j9911GB 16(380 4022077 149538 400976 G5 1447 20488 W 22iilOii lO2i2111 2l oogt ~7 -tf ( 11200 2(l63 61 3~ 433 ~

2flt1 I~ 7~ 26655$ n (111+1 33(250 31~2(j2 207046IlSZl3 2~g21~) 60991 2 72 36 -- n~13l~ 331738 3153730 57 5Q~ 93 35051 78 middotmiddotmiddotmiddot middoti8~r

(5 M~ 25 2900412

31l ]1 57

middotmiddotmiddotmiddotmiddot63amp~imiddot

34 4Jo oS IM72l _21~ 8121~~

31~ lB 040 3m7617435BG22 130646 128075 210735 80031gt6 17~ 3gt 91 1847216 1fgt85t2 7S1 75 40lO8ifl1 3H ~~ ~llfjG Joo2)[23 23 IG1I 78 lO~(lOO 06282 1419~S 47H-IJ H59S9_GS H~2~M~1 middot0 i8532 12J~

22442 OS Im 2 I 25757l1J g7 lIO24398 13 929 72 H 7sJ~~

sioooo 7G740al5 393Wii9iji 4IU14 1U4 9OG 52 4j) flO 37793IJl 50 ~O l~ 77ro00 402757140330 1024 l370 gi~ ~~ frG427amp0 us 31 79 82757 11386 12~0_51 J4(gt-I808 11llW 1 1279~1 75 226n76S lllGOOO3 amp1017 1242722 2782938 rrSOO 12900 00355297 1241576 300 SO7997511 ~lO 98

l2J541 ij3Si9Smiddot49]501 3270 1930059502074 26JO~(j [2175 lm~lIn 10 3S--llt1l1 536586790 H 2515 81 21720 31lS56W 22 871U 100300 2-19 2094162

731 14 49320 71112~2 431794 32200 284 iJ4 1016]8 574300 1430210 17G~O 14360IX- 21 30~W r gt 69 660000 1095011 6~ I SOD G5 C8206 5IW_28 poundOO(i(I200 2 1lO gttJW 1182i40 G700 33925 9 80J6~ Sl7) 1 ~ll 3~ 41 53323ampt71 1 002 0)200amp00Z~ bull 1~1 (I 17 2(211pound3 109G2II 4U~ ro 112075gt()i3dS amp565 ~~9 ZO240 ~ 71H n55

~ C1 Jj~61H1H ~~fi~U2 729783 shy 391 ~7 39 gO lJ- 2~n 3middot n5middot1 ~o 278171139881 1743071 -

poundZUlj~ ~H 25 G97So lOO13le 12111S9 4~lZI 7 2W G

1 5-1 4515625 lllt1180 13411101 61 75

1~52 I n~ 995 tlt jOiIilii 1 1iO~ 3pound ~17 II I129(~900II ~~ II 425000 IOSfi9 Zig ~~3n855 n 228n 3[(iO46

llt1~ 1831 II

IRIU 1Jt~

Jr~u~ 21 6~ 4-IQ S5 329bullJ6

12729( 1ro~ 95

72208 3 S-l7 5t

101 fI4 61340 51f1$ 83143 593 I 31977

105313 2amp175 10983 1(j~ 4G 86l ~5

SG823 70400

1 TI~ ~~

71 128G2

7fJ2OO7Z7 nO204G8 19521300 lIS 412 28 1[15 1J2oo Btl tSt 48

1M78018 100 G5 26 103 5 00 ~Olr7315

17P7P~1 13J623(0 441l ~i ~ J2I 371 J2 3(o~rM07

89C~4 lUJ6J222 )0 0Xl M H2 If] 9(

Zl7 (Jil] 21- 7~ j() 7)~ 19 ~ 830 78

2 0~285 175 ZZ3 (l Ifl 246 B2 314 WI 78 60 31)) $

13158 a9763

~----- -- - -------__- _

00 Tl-llLE B0-LxPEXSE~ (JF THE IxnH~l-LmiddotRFv]NuE SIWVIltE FISCAL RAR ENDI-[J JUNIl 30lD22-Continued

B Dl~BURSEIENTS DY FEDERAL PROlllDlTION DlflFCTORS

I lurcho 01

fleplHgtne Suilplleg ~nd evltlcn~c SelZllrOBnd ~ervic9 eqUlpmrlt and JlII-lshy sal~ Total

1811~Dm

M 125ii00 1154amp1 iZ3~ -iii 173 500~1

~OO (2970 67826 10144 Sl 00 00 117618 1000 34772bull

24911 43200 11)~70~ 21 33 72 0tG 3~ 62732 131~ n 22 14 23006amp l~ 77801 30 29 M 2 5-l2 H iOO 25 M 6ll69 1l926 SIll 68 362H MYlOOMOO t3lro ~85 76 ~O 51 14 Xraquo ~

16900 ~ 112435 Ih 75 46000 n 13713 19W00 middotmiddotmiddotmiddotmiddot53 00middot 110701 65

middotmiddot middotmiddotmiddot6nmiddotOOmiddot 112 l7 1871 J4 ~W 936 g~ 424 21 llj 53 67995 8l~ (11 1856141 16 lO3 Ql MIamp139l iHil ~~~ 474 60 0091131 7185 3UI 2100 40lIJ3 7~T moM lt11)377 middotmiddotmiddotmiddotmiddotmiddotmiddot63200middot 28 z37

37100 IS OJ I3gL3) ~61 MI 77no 00 27277 ~n03 s ~5 M 765 49 10579 00 1amp9lltl 9500 5QJl402 14756 7565R 395734 5954 38 1~9j(I64 ~52()7 I 701 (O Z75U02 330819 2M 71 58394(0 22033 5405 89 310 o 13Z700 313 I) 6816 2659 o 1918 n n3r~ AA 127[12 5734R 114025 1((bull 0 41S9~ Z78 ~~ 10lt980 31)1 H 1m~~ 8B llj ~2 0000 ~t 50 2022 1R 4 ~1J7 21

middot10674 UIO 1 ~8S 01 lI~nB8m2O 5918() 20 7ti 6(1 ~1 71

23607 27351 1000 lS83gt 17

194 l~ ~8U1l9 2871501 127000 a 16328 55787 2 JH645 1lt12(2 434970gt

140121) 364amp 67 326Il~ 7l 1000777 731232 gZ00 2771) 749 1 451~ 155299058421 501jU 4Mo1 56 UO 1 111 d~

li6~ ~7

l~It 4 191 ~~ 121418 157~] -1)~lol~ 16593r1 147000 IHI~ 7Q230 00 5(l -Lib

Alabama Alaska

Ariona Arkanllllt CBliJltJrnla CltJlorado- Conn~ticuL Delaware_ f1orida Ggla Hawaii Idaho Illinois Indiana ~

Kanscs )~ntucky Loult1ana Maino MarylanL

~alori~ 01 direcmrB

Sl~t ~gen~s j ospeeloro elerksolc

MasoaehuIIlt - Mkhigan Mjnnol~ Miss(flpiMil _--- MQnlana Nebrakn - Nvada New Hampbr N~wJersoy_ New Med~o - - New Yk North CaMlilla

1Ntb P~lrl[a Ohio Oklahoma

U5n~(t 77 I 1lO8-If

~O 2((1 S9

jf~~ 30501 417yeni~~ lOm 6] 28~Jn 520-1813 14OU71 13amp173

mmamp 5114601 3347470 18038 H 70331 IS 41 7c1 5 J45gt100 MC(87

lJnO62 J941 ~~9J 91 2220097

~~mgJ 21 a21 7~ I 7lt1~ (0( 12752 11I3middotnW 2141~

~~370 i8 551gt642 lO~Ultl8

Enlorrom~111 r ilia natcOlieand nQlonal prohlbirion ts (prohibitIon pari)

Travel peris

au825-41gt 173919

115204] 2270100 3191015 1~54J 71 13001)80 IW16i

1517047 46 5~0 70 4541 70shy~8noo

1llt~8 3 20UI6i 6794 n 8112 3

~O9ro1o)

In91L19

~WtM 3121078

_16 91714 lSS70n4 1591607 15 Wi B7 14moi 6~R51 3 )gtl 91 59l1H

1~[)295D

1~2l2nO 117063

UO Wi 42 B 121 j7

2Gnl()l

8Il13rl~bullbull of Brohouse RIlt

guards

1127500 Iro 00 _ llI00 113ampCWl

00middotmiddotmiddotmiddot3ilsigt5jimiddot moo 10100middotmiddotmiddotmiddotmiddot2OOi02middot 1 125 00

3000 7S74

middotmiddotmiddotmiddotmiddotiOO5oomiddot middot3tili7lij~middot 2652000 10 82g

middotmiddotmiddotmiddotmiddotmiddotmiddot70000

247~sil middotmiddotmiddotmiddotmiddotmiddotmiddot36fiomiddot

middotmiddotmiddotmiddot4iisJ3igt 39000 943999 903926

270000

middotmiddotmiddotmiddot 7nIJ middotmiddotmiddot7iltii 67middot 1007011

- 67000

--middotmiddotiiw i4middot 8~S29 1000 CiJ400

lolm28 36OO6S~ 106332 211i1

130750middotIiioo fgti 8ll8140

OeJlon bullbullbullbull

~~~~~~~ Rhode hland Smlh Carolill( _ ampruth Dakota Tonnooee - - lel Ulah - V~m1t VlgUUBbullbullbullbullbullbull WElSbJn~IJIl Woot VlrgllllaWisconsin Wyoming

1 OJII oriJlioo in Decombcr 1921 111ltlmle 1120231 exp~ndd b~ warbuo guardl

bull e ~

1 II gt

bull J~ bull~l- I

Y bullbull

2111)1 416 RQ

15778m6021H 21032781 82 (7111 001i24O37 1 067931 1middotmiddotCC~-cI_~

2807221amp ~OOI17S 53~~LSg middot137~H lZc(I~l

jiooi771 1000 4l 0000

HI ~40000 (Jbullbull()

M75 zl5-20

ziii li7middot 455 ~5S 00 144~

W izoo 310 lt10 178980 31400

39100 10000 IPI Z57m 0

122-1 J4

6(bull 15 312 li 3(( 20 13038

116427 1036

31500 7000

181 76 29750 730 if

103861

10112820

130051 5~q7

lSl16 4Z21 [123 08 318 SJ 59000

156991 114628 315 93

18W41 3599 (If

GMOO 109449 301325

J61J24dltl

Jli62 155 ISO 33 112lgtO78 3 m d3 U272aO 12)(510 53On I 7711~C 175~7lJ

W (39 20 gg ~S(i43

3)~iI2U

35016100

lOi2713 3059731 35112 amp7W 00

2O59UJ 3PI6fil

41 91U ~

364-t3~2 3~1611

(0 ~49 06 bull amp2 42(J PO 12J~n

1390~3~

~35 19300( iOO71

321828 M25

115 44 21amp1M 14~

11995 17786 31847 1514( lt120 7

GJ 19300081

Jl 1( 32 00 n 00

134 amp~

B851~ OOO~ 7ZZ87 83 17 IM31 lt113 lt12 2-VI ~

10071 874 In IM~9

00245 (5 000 J ~AA ~1

010- 11

001 12

bullc ~

0 C ~ ~ ~

Cbull~

bullCbull-~ ~ ~

11 tltbull~

----------

T BLE 86-ExPEN~Ee Of THE INTERKAJmiddotREVcNUE SJPYICE FISC L YeAR ElDeD JUIgtE 30 1922-ContinUltd ~ 00

C DISBUR~EMlSNTS BY TIlE m~rUlUlNG CLERK OF THY TREAS1JIlY DEPARTlIRNT BY SUPRRYlSINl AGENTS A1iD DlRRCT SETTLEMENTS 00 TlIROUGH OFFICE OF rHE CO~IPTROLLER OENERAI TREASURYDEPARTMENT DIVISIOI

I To Supplies Sliltlouory BelmreFreillhTravel phnne eml ltgtfcvldcnceclM I MOArproprlotf F~r what Salarie mO TRmt MO

c~pewesI Me Cltj11ipshy andmipriuUnglelCjtfgtpb m~~ UanCOll

Ilabrles and expenses Deputy clUectors - shy j 5 501l 26 - _-- --- - COUdlllS etc

rgent Ml~ lIISpectOlS lllGI7015Zl t75QJl9J 310363 3210J9-lJ172 bull~~23Z 111121 ClillOllng the war revenue Agents clerk 512910 97 --- Bureau ultpenseo IQJ+1l975 - -30l-i85521QmJ wroi0 155768257 l114a36

Colloot~ the WIl faHe 163~9ro _-- --- SjZi-~7 (fraud Ind) Specml employeGl 1539010 1~7 S shy ---- Enforoement N~_ 10=

ootie and NatlltnUl1 10shy Agents and lUSplctO S7S 7213S 182WT37 a213~ 9 TOO 00Ow hibitlOn Act (IllITrotle middotii54~02middot -200 f4Bureau epenses 7~110 75 m08 shy 21n II I 9J(l 22 pIIrt)

EiIfOTeeIllmt ofth~ N ~fCilti and Natlanallrohibition 34707fdl3 710 ~7035 lro55 M70 1O8mt32lA~ents an Ill-Spectors

BurClU ePtIsesbull II~I 789_ 71 ~5l3 57 4841500 lD 167 2D 12 1l44 00 llO_~t9S2 7422269 amplarI- effioo CornIais- bullbullbullbullbullbull

AdS (prohibition part) 00241] 73 -

expeM sele

_- ~~ltJI

- 7700IAA~9

Sl2 910 17 - UOSS589 II (11 7amp1 Itl 1634955 - - -- 2J2tl582

572J771I~ 42450 86(5112

6 (lS(l 75 025 ltD 70 ~ 7~l 002 lSGl

---- 66141173slonelt ainternal Revenu Iltu SlmpWlcatlon Boord 12112ll - - 1 1211lO

Iola1 - - IZl~7cl~ mSg25210 OW B75 10 2m260 ~ -r ~~~ ~~~ ~~ Zl9 1731( JllCOI 71 0OO27~ 1229226r7 7~17+1+12 95 1 - Tf6nsporltlltm rlu15tg were Used which can nm he Sp(ltloned by dlStnctbull

bull Inclulce flllllture V~ 31538 mhlnes and fen f lj() 22300 and books ~nd InllDft -pp11middots ~21)J1l3 _ bull IncludesU2500J ~nllD~ent lund trnmflTTed t~ TTy Department under set of Mar 3 1921 shybull lncludes4000JtltItt~d til Chief Clerk Treasury Dep~tmeDt under ad of lInr 3 lrel _ Rcwardsundrdoulsr99 tt_ bull Includes UrDUe 1amp3-1 mnehines and stroMls $8tI33S amI boo~ anltllaboratory supplies I-~ ~-bull Include fUrnltnre tIl 137 20 mhlCR ~ud slenels 115ii1R70 lllId h~~l surllaboratorv suppU 151lOO bull IncludffilO(lI)J1JlUlSferred -wChkfClerk Treasury Depsrtnent Ullder act olMar 3 uin atld ~14Hamp pAId rorpatrol bllfltllbull bull

D RECAPITULATION

Sly doTelelllODI Spllie and All other duel-ioD for Tille]Rent equipment0 riliscellaneoH felirementtelegraph fund

I~ ~~ 4fll40Salarl RIlel ~pc nr ltolioctolS etc 1316~(J73~ - 113 IH--l l6 $3~ 7B2 25 ~)Ol5(lO1~ $~ 430 OS_ CoUUg the WnHnllO _ 25 ]~~ BU 69 512a9175 19amplJ94sr21gt1 7W 02 121()41~fJ 1-285143 91 ~Jl~s45

Enforcement olth~ Nafoot Rnd National Frohitgtilion 928WIfL 2) 45 1M502 I l23fa ~J457Sl~11 ~53~ - 558 72l 77

Er~~~~et~ft~rt~ arotlc Rnd Na-iiotiii Yohiiiilon-Act (prohlbltion part) _ __ 435amp125 OMlm304Mii~79nl l19 396 70 Is- lOS p 56SZ SO 692350-37

l(S~75 G7lIIlOL~SSalaries am or COlllmlssl~ner of lotemal IteCDllo __ ~2_~~~~l-~ SlrnpUnC~UoD fioofd 1~1120

-~~ ~~~ ~~ ~ ~~~ ~~ 1--~middotI-middot ~CC~ICmiddotm-oo1I-C -~ord totel _ 14 510 801 731 3 982 339 71

Inelud )plueUnm from narcotl~ part

CLAIMS APPROYEl FOil PAYlIRNT FRml THE RlCFFNDING APPROPRIATIO~S

AppfOPIlons Piorloluly1 1921 02J Tenal19~O

JRtun~in~ tax iU~Uy eolleded (ss ~220nl ~ltl-~ n S amended br tht ad M Feb_ 2~ l~l~) f31 743 92 91 $1~ 2-1 57R OS ~27MIJloIJ 97~96~12

Refunuiog intom~I-evenue eolledlons (nel 01 Mer 27 1008) _ __ ___ _ 1070077 I

10Mi S6 14~ oltl 43 lU9 Jail 00

190 REPORT OF COllfMISSTONER OF INJERNAL REVENUE

TAnLE 87-SUAQY OF INTERNAL REVNUE STAMPS I9SUlOJ) TO CoLLECTORS 01 INshyTERNAL REVENUJgt AND THE PUSTMASTER GENERAL YEAn EDE~ JUNE 30 HJ22

Kinds Spirits

lJonwbullbulltic_ Export Import case omostic)Case export) Reclined __ Fortifiod sweet winc __ Wholesale H(luor deale __ Denatured BrohoL

Tobacco Bud snuIT Tobaceo Snuff _ Tilloil Tappers fur obaltco Export tobacco or suuIT

Cigars Largebull Small _ Export cigars lIld cigarettes

Cigarettes bull Class A Clas M bullbullbull bullbull

lermcntodliquor DOIDUC Oleomargarmo

Domestic (colored) DomestJc (uncolored)_ Export _ __

Butter If()c~$s Or renoYat~lt1 Mixed flour P1uying cards DocumenturyStltgtk trnruler Future dchmiddote)Proprietary __

~~~ti~~~_ew~ Ordcr lorm for Opitllll Cigarettet1bcs __ Special to

Number Value

)~i lOO $oJ85OI5280012100 101000

OrJ~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotii9il3iiOOmiddotmiddot 48820 4882 00 5700 7l02900

14000 21000

2240116155 (8673008273600)2421 7OSlIlJ72shy10 l34 720 1L~tl34oo

175233230 H88849GI 66827400 1012(J8L00

2 OCII W7 320 155 161 Ut 70 1 187 414 IZ1a1(l ~

401620 3915427m

149700 553 5JO008872600 4OOm_W

00gt132200

80 160 H N1~i 33982800 2 71~6u00 middot17258702() 32536iiO-OO

152777amp2 10 WI 760 00 1266976 (1G707m00

17720]000 2 777 400 00 52002 145)121500

428930 loa8W50 970500 1170500

1400300 H00300 lHS69-l IMIUi91

62646~7607r 413 OOi 005 13

REPORT OF Cmn-nSSIONJm OF INTERNAL ijEVENUE 191

TAllLll 88--COST OPPRlNTINOAND DnmINa FOQ TRJi INTERNAL RJiVENUE DUIlJAU AND SEQYICE FrlaquoCAL YBARB 1921 AND middot1922 UNDElI THE middotApPROPRIATIONS PUlIlIO PmNTINO AND DTNDINO COLLEaIING AQ RpoundVENUJi AXD ENFORCINO NATTONAT PRUHTlITTIOl

Appropriation end clificaljoD

Quantity Quantity Gost Pubit prlnUng ~nd binding

PUblications rc~Jlations dLCisioDgt ctc Gl~ 025 116 roo 22 10100 Ll TJ764IliankCorms _ 35215MK1 827MZ5 l~ 005 8lXl ~u9732I1lank hooks __ _ 810 100303 1OJlUSLelerhca(s elc _ __ _ HB24COl 3115715 l6600411 21 Ti7 Il6 RO(ord Bod gilllc (rltls and folders 67(H422 11(1S4 00 -5OCI052 732 00MlscellancltJlll Binding mcmol1l11dum sheats

etc ~~~- 15 j 1 Collectig I~e war euro

PUblications regulations decisions ott 1913500 l1452741 2OM275 108721 03Blenk lorms_ HO1l7loo 487700 ()5 l86 944 COl 35771858Blank books _ 445 57 4100 134970Letterheads eto bull mOOO I7J26 Record ll-nd guide cards lind loldors r M~~~middot~l~~lIlg m~r~~~~~ ~hts ~I 24021522 1 6G8tl1

TOInfo~~-~tio~I~~~I I~ 62777852 i74~7248

PublicuHom regulations docision ~Io 381000 332410 366300 I 2670 7tIllaok forms _ 1~282000 11613756 +28716700 70116857Illankbooks __ _ __ ~ 517 l28I29 00 37558 L~Ilerh(lJ etc __ bull 227~COl 41lJ965 2 75~COl 4321 58Rroord and gwd crltls and Colders _

~~~ oillnm 1 hi ~ 00 II moo TOLal_ _ __ 20221621 ~ 7860amp20

ToIolfrom all oppr-ltrpTaIClt

Publications regulations deoi-iOtl8 etc Blsnkformsbullbull _

21I165Z5 134354 73 3075175 11~ 12138 2lJl 61t 50) 7t6621ll1i 2oll166500 tn384~7

llIsnk booksbullbullbull 1877 3728 10 37176Letterheads ete __ bullbull 171411000 38600 ()5 111371450 260l956 Record aud guide cards and folders _bull 671J422 1l084 40 ltm 73200MiscclIaneous Binding memorandum sheets

etc bull __ bull _bullbullbullbull 43681 18 3101751

Grand [0101 9Hunll 654 1rnI 66

In eddiUan to the work done at th (lovel1lment prniting omce thern were UCOlCOl fOlIIll CIIlfBTed d printed amp the BUIe8U 01 Engraving lIld Printing at a COS~ or13OlH72

192 mPORT OF COMMISSIONER OF lXTERNAL REENUE l IMPORTANT DECISIONS OF THE COURTS IN INTERNAL-REVENUE

CASES DURING THE FISCAL YEAR ENDED JUNE 30 1922

BANKERS SPECIAL TAX

F1iddily amp Depo8it CO of Maryland v United State~---Snpremc OJUlt of the United States (42 Sup Ct Rep 511 T D 3356)

Where 0 complny in addition to a bunking business enampoges in the surety business the safe-deposit business and the husmess of acting 1I~ trustee to tbe successful conduct of each of which credit is ncc~llrr and the companys capital supplies such credit to ench the whole of the common capital ellJl nothe deemed eapital of a smOle dpartment henco the special tux imposed by scetiOll 2 of the ~et of June 13 189S on bankers using or employing a capital tillould not be eomJuted on the total eopitol of sneh eompany but only on that proportIOn thereof shown to have been used speeifically in the bonking operations

Money derived from tbe sale of eopital stoek and all the mon~y of th~ surplus of a eompllny engaged in the banking suret) and sweshydeposit businesses fllld the business of acting as trtlstee were ill shyVamp3ted in relll cstate (incl utling olfIcIJ building in which the camp anys business as tll)HC) and in securities deswnated on its books as ~Capital Stok Investments the papel~ ~~prcsenting same being s~goted in the companys Vlult in separato envelopes earmarked as Copital stlck the bonking business WilS likeise kept separate physically ilptl as motter of IWcounting from other business of the company and money received from deposits was invested in secnshyriti~ which wcre kept in separate envelopes earmflrked as such cxshypense of each business of thIJ company wus ehllrged to the separate account of that business payllble ont of its eamins-s but phrsieaUy expenses of the several businesses moy have been paId from 0 common fund plUt of the income from ellch business was maintointd us cash and remaiued uninestetl part of the money being canied as (()unter cash and the halance beitt deposited in the eompanys depositaries the money so dcposited not being seglegoted according to source from whieh it camc though sonne of items eomprising its total amount was recordcd iIi the resTJlJctive books of eoch business ellrnlnblS of each business were parried to undivided profits aecoun t at end of ellch year a portion of the office building was oecupied by the bankshying business Held thllt it eould not be said as a matter of lllw that all the eapitul of the company WIlS used in the banking business nor thut at least the arnount upon whieh the special bn imposed by secshytion 2 of the ad of June 13 1898 was aRessed (which in no yeu was IlS much IlS one-half the companys eopitllJ) WllS S~l used therefore a l-e(]ul6t for findings of fact whether the bllnking busin~s nsed only tho funds If it depositOlg in the conduct of Slleh business whethcr any eapital or lurplus was llctuully used or employed in such business Ilnd if so whfJt amount and whnt W03 the net meome of the surety 01 bonding business should he granted

Cl1pitu1 mllY be employed ill banking although it is not used strictly I alt workinlf upitullLIld none of it is used in muking loans or directly in I middotother banhing klUlsaetiolligt

Money of a bllTlker held in the vauh or with depositl1ries a 1 reshy Iserve is lilllploJed in bllnking flj much as Uloncy loaned to custumers il

REPORT OF COMMISSIONER OF INTERNAL REVEKUE 193

Copital investIJd in securities WIly be employed in banking even if its sale use is to give to tho bauker the credit which attracts depositors or to woke it possible for him otherwisc to raise money with which banking operations are conducted and if such securities serve to givo eredit they will continue ulso in thelecr81 sense to be copital used in the bauking business eypn if they fIlO ~esignated by the company os assets of another department nutl physically segregllted as such

here claim for till refund of tax ussessed and paid under section 2 of the act of June 13 1898 imposing a spccial tux on bunkers using or employiug a capital wus madIJ November 22 1913 and claim was rejected by the Secretary of thc Treasury on April 19 1917 suit brought in the Court of Claims on July 25 191~ ~nd~r the act of July 27 1912 chapter 256 was not barred br lumtatIOns the SIXshymiddotyenr statu te (sec 1069 R S) applying

Fidelmiddotity Title amp Trust Compnny of PiIlfJbmiddoturgh v United StatesshySupremeCourt of the United States (42 Sup Ct Rep 514 T D 3353)

Suit brought in the Court of Cloims in Jnly 1918 nnder the act of luly 27 1912 e 256 to reeovcr tux assessed antl paid undtI the proviswns of section 2 of the act of June 13 1898 imposing a special tnx on hankclS using or employing a capital was not barred by limitations whcre chum for refund wus rejected in November lOIS us such suit was govcrned by tbe six-year statute (Sec 1069 R S)

A compauy which in addition tl) 0 banking business enlJages in four othcr classes of business has the burden of proving ~ a suit to recover back the special tax assessed and paid under scetion 2 of the act of June 13 1898 imposing 0 special tnx on bankCIl3 usinlJ or employing a capital that none of its capital or that less of it than the aml)Unt for wbich it was assessed had been used Or employed in the banking business

A company which carried on five classes of business one of which W3l banking permaneutly invested an amount in excess of its eapital in bonds and reul estate the latter including its officc buildshying (used by all the several departments of business)a sehetlule of which invesLments was carried on its books designated Schedule of investmeuts of the capital stock of oqe million dollars but there Wlls no physical segregation of such assets from others of the comshypony nor was there segregation of roOMy received from coJital stuck or ~rom investments made therewith from money denved from eillnIDQS of the several businesses ull moneys received inshycluding bank deposits were commingledmiddot and from sueh Oenerul funds all invcstJnents were modc und all expcnses find losse~ paid fill earnings of the several departments wcre pooled ond went into the profit find loss nccount in which there was c6ITied a eredit II reprcsentincr undivided pro(lts whieh were not sot apart fIS a sepashyrate fun~ tut were at all tunes subject todistrihution us dividends I

Iand available for any of the several departments additioutll i3tock Iwas sold at 1 date subsequent to the period here in question above IIpar to form a surplus fund Held that it could not he sllid as a matter of law that tle undivided profits were not assessable llS

eapital under the prov-iioni3 of section 2 of the lct of June 13 1898 imposing ll s])eeilll tllX on bankers using or employincr a capitnl Therefolc in the absence of ovidence estahhshing or of a ~equest for

14(r13deg-22--13

194 RllORT OF COMMISSIONER OF INTFRNL REE~UE

a finding of the proportions of capital and accUffiuluted profits used in the respectio dcpurtments rccovery of any purt of the tax pnid was properly dcnied

Congrcss did not by decluring in section 2 of the act of June 13 1898 Imposing a spccinl tn on bankers employin9 a capitol that in estimating capital surplus shall bo included and thot thc nnnuol tux shoJI in all cases bc computed on the basis of the capital and surplus for tho precoding fiscal year intcnd to druw II distincshytion between surplus and undjmiddotided profits but intendcd tbut all capital actuuUy used in bllnkillg should be toxed whether it was strIctly capilnl stock or surplus or undiv-ided profits

Maycs v UnUed Stale8 TrusL OO-UIliicd States Circuit Coutt of Appeals Sixth Circuit (280 Fed 25)

A company which ms incorporllted to ClUry on a geneml trust and financial business und nlso to reecive money on deposit olld pay interest thoroon llI1d to 10lln money lpon such securities as it might npprove carried on a general trust business but received deshyposits subject to chcck nnd modo loons sccured by eollntcral Held the company hud somo cnpitnl employcd in the banking business which was subject to tho bankcrs spceml tax imposcd by the aet of Oetobcr 22 1H4 Tho lUl10unt of capital used in the banking busishyness should bo mcusured ut Jellst in tho absencc of u more salisshy-uctory method by tJJO ratio which the assets employed in the banking businoss bellI to thc asscts employed in tbe aggregate business

OPITAI-STOOK TAX

Ofmtral Union TIlUI 00 v Fdwaru-Unitcd States District Court Southern District of Ncw York (T D 3359)

The capitnlstoek tnx imposed by section 407 of the revenue act of Hna is not t property tllX but is an exciso tllX imposed upon tho priyllego of domg business in corporaLo form as a going concern ond the vuIue of this priyilego is tho obvious war to melsure the tax

The manning of tho words cnpit~ stock is to be dctermined by the charncter of tho purticular statuto in which used the conmiddotwxt and the lunguugo As emplored in soction 407 of the revenue aet of 1916 tho words indicllto an lIppruisol of the vnlue of tho eapiln stock arrived at by considering YWious factors of ulue by tho cxerooe of jud~ent mthcr tbon nn ollditors exilCt determination of tlle vluue of tllO nct worth of tungible nssets taken from the corporatc books of nccount

Tho purposo of tho uso of the words in estimating the value of capitul stock tho surplus and unrnmiddotidcd profits shull bo included in scction 407 llS to mako cortain tllat these two factors should be considercd but not to eliminato othcr factors cqunlly as importlillt and tho words do not restrict thc compntllLion to the par volue of tho oUlitul stock plus surplus IUld undivided profits

lJcomputioamp tho yalue of cllpitol stock there sho~d be coSiderod in addition to -WIO not orth of tho corporate ~sets rncluding surplus

REpORT OF OOMMISSIONER OF IXTERNAL HkVENUE 195

VnlUll would in no selliiO be IW estimation but tbc volue would be the cxnct vnlue ratlter than the fair vnlue and it would be made dew~ millublo ns of tho cnd of thc fiscul year ruther than br the fair IlYClO$C Taluo of tho cupitul slock for thc preceding year

Malley v Haward Oasey Y HfJWard Malley Y Orocker Marley Hechl-United StaWs Circuit Court of AppeaB First Circuit (281Fed 363 T D 3368)

Wiwe in applying tux statutes reasonublc doubts mU5t be resolved in fuvor of the Laxpll)er revenue llCtS llre not penal 5tatutcs tho Go-crnment is not to he crippled by strained und unllutuml construcshytion of tllX statutcs fuirly plain

Whon languugo used in un carlier statute hIlS in applicution roeciYcd judicial construelion chango in Inllgllage in later anulogous legislushytion imporlB lctTislntive purpose to attuin 0 diffenmt result

The contrustbetween tho lunguulJe nsod in the Dct of August 5 1900 imposing u tnx on eveY jo~t-sto~ compuny or flSsociatlOn orglmshyilud 1wder the laW8 altke Umud States etc and In the revenue acts of lfJ10 llnd H1l8 which imposed a cupitol stock tax upou associations t olfTrnizud in tho United Stntos shows thut Congress intcnded to Inofd the eOcet of the holding in EU-wtt v Freeman (220 U S 178) tllllt the HI09 actdid not cover certain lIhlsachusetfs trusts beclUStl limitcd to o1ltTullizutions deriving some power or bcne1it IWIll stututc Therefore n(~n$t~tutoIY associatiollil nre Ilubject to the cupital stock taxes imposed by tho revenue acts of 1916 and Hl1S

Suction 407 of thc ruvenuo act or 1916 and section 1000 (ll) of thlJ rovenuc lct of 1918 imposing lln excise tax moasured by tho vltlue of the copitulstock of ossociotion3 include business )l~unizati()nsknown as Mussnchuctts trusts where the shureholden or beneficiaries iJuvo power 10 control the trustees

Whothor the stock of a corporation of an iLampoeiution or of u joint stock complU1Y JllIB or has not par value is immaterial in determining liuhility for tho copiLal stock tax imposed by the reYCllUe acts of 1916 ILlld HilS sincc stockholders own beneficiolly the not vulue of the corshyplllutions lssets whetllCr n definite volue is or is nl)t attributed to thcir shares sevcrally or in muss

Iho manifest gcnerul purpose or Congress in imposing a copital stock tux by tho revCllUC acts of 1916 und 1918 wus to ta buslllcss doriyingJ)owors and mukinfT profits frOLll association particuhlrlr bUSllCSS ono by orgunizotiol~sgetting all or a substunLial pnrt of their eUJlltal OIl trilllslemble shures such 3S ore commonly 60ld to tlltl inyestin~ puhlic

The MilSSILChuscttil Leglslilture by acts passed prior to the pllSsage of tho rCellue ucts of 1916 and 1918 expressly recognized MUSSlishychuctta trusts os associntions not as trusts or partnerships LOtlOrClSs must he held to hnve used the word assoeiatlOn 11S the MtLSSa~llUshysutts Legisloturo lind previously defmed und used it

By uct of 1J1Q c 184 tbeMoss~l-Cll1lsctts Lcgislutn~o mudo M~LSSIlshychusetts trustfgt hble to crodlt-ors Jfi hke monncr tIS Ir eOlporut-IOIlS by uuulogy thoy hnvo similar li~bility to tbe loodernl Goyermnontfilr tllXOS

and undi-idod profits us shown by the books the franchises good I Ma1Jcy v JJqwd-ilch (259 Fcd S09) followed and Crocker Y Nalltywill outstlndin contrultts cumin cllplcity of tlle corpOrlltilln und (249 U S 223) distinguishedtho markot YIlu~ or its fllmro stork OCI tho prcceding yeoI 1pound suoh 1inLllngiblos wwo oliminutod us fuetOls of vaIuo tho computation of

196 REJORT OF CQ1IJIISSTONER 01 INTERNAL REVENUE

rnnD-IAnOR TAX

Bailey v The Drexel F1m~~~le Oo-Supreme Court of the Unitod Stutes (42 Sup Ct Rep 449 1 D 2346)

Where the sovcr~i~n enacting a la has power to impose both tax und penlllty the ctinerence beteen revenue producLlon find mere reguilltion mny be immatcrilll hut not so when one sovereign eno impose a tax onIy and the power of regulation rests in another

Tltxes im~osed in the discretion of the legislllLure on propor subjects with the prJmury motive of obtllming revenue from them llJ1d with tho incidental motive of discouraging them by makiag their eon tinunnco onerous do not 108(1 titeir churllctcr as tlLXe5 because of the incidental motive but there comes e time in the extension of ~hc penalizing features of tho soealJed tux when it loses ita chlUacter tS such llnd becomcs a more pellulty with the chlllactoristies of roguJations und runishmont

Rovenue uet 0 1918 Title XII provides in section 1200 that with cortain e-lceptions every pCfbon operllting any mine or qUfirry in which children under the ugc of 16 years hllve been employed or permitted to work during any portion of the tflxable year or any mill cannerY t workshop factory or mnnulucturillg estublitillmont in which chihJren under tlle ago of 14 yeaIS have been 61Ilployed or pcrmitted to work or children between the ages of 14 8I1d 16 have been employed or permitted to work more thl1) eight hours in lllly

duy or more tJJUn SIX dttys in uny wwk or dter the bour of 7 oclock postweriJian or before the bour of 6 oclock untemeridian during ally portion of the tuxable )ear shall pay for eoeh toxable year un excise tox e~uivttlent to 10 per ceDt of the entire net profits received or accrued for such yeur from tlle sule or disposition of tho product of such mine mill fUdory ete Section 1203 relieves (rom liubility wher~ $e employe~ did not know tJlllt the child W~IS within the lamed uge hIDlt ond scetlon 1206 subjects the employer s factory to rnspeeshytlOn not only by Treasury Depllrtment officiElls 1mt by the SecreLury of Labor and his lUbordinotes Eleld thllt the somiddotcalled tux is in fact Il penllliy und hence Titlc XlI is unconstitutional os u re~ulushytion of the employment of child lubor in the Stares an exclUSively Stute function under tho ~erleru1 Constitution and within tlle n~servumiddot tion of the tenth UD1endment

Bailey v George (Vivian CotWn MiJ18)-Supr(llIle Court of the United Stotus (42 Sup Ct Re~ 419 T D 3347)

Compluinllllts brought a bill in equity to enjoin tile collector of internal rCVenue from collecting the child-labor tox lly distmint

jInerring tlMt claim for abatement of Lho La harl beell 1iled gtJl(

rejected illat they had exhausted allle1ul remedies lllld thut tho let was mvdid tlnd unconstitutiuml1 ileld that in the abscnce of extruordinllry llnu exceptional circumstances not uvernd in the bill or shown to eXBt and Ul the absence of specific fuets s1PportJng the legal conclusion the llvWment thut a t~n ~totute IS unconstltUmiddot tional docs lIot tnke the case out of section 3224 R~wJs(ld Statutes which provides thot no suit for the purpose of restraining the asseSpoundshymcut or Iolleetion of allY tllX sllltli he maintuined in lllly eourt

Complailllnts couM have puid th~ tux under protest and then brought ~u~t ugain-t the collcetor of mternd remiddotenue to rccover t1le IUllount lud nth mi-crest not huvrng dooe so they did not exhllust 1

IUWOI~T 01 UOflunsslotn~lI OF INTERNI nfVE~UE 107

all their Icgul remedies und no fuct havin~ been ullegcd which would prevent them roI availing thcmselves 01 t~lis f~rm of rewedy Wm deeree o( the diStJlClt court ill gronting the IIllunchon IS reversed with dircetions to dismiss the bill

Atherton Mills v Johnson e-t al-Supreme Court of the United States (42 Sup Ct Rep 422)

This action WllS brought to restTUtn u eorroration from dismissing a child employee under authority of the chJld labor tlU act It Wd$

eontended thut since the act woos unconstitutional the dismissal of tho child wnB wronJ5ful The cllse WllS dismissod on the ground thl1t the lapse of time Sllice the easc vus heard und docided in the district court had bronght the minor whose employment was the subject of the suit to an age not within the Ilge tt1Ioclcd by tho nct so that even if vulid it eould not iltrect him

UOltPOlrAT10N EXCISF TAX

Detroit Hotel tb Y Brady-United Stutes District Court Eustern District of Michigun (275 Fed 995 T D 3314)

Action tQ recover intemnl-Ievonno tlUes illeglllly collected does not lie uguinst successor of the collector to whom tho taxes were puid the sueeessor not having reeeived tho taJes so ILS to be lillb6 under seelion 3220 United States Revised Statutes (see 5)44 U S Camp StiltS)

A corpolation orgllJlized under llet 232 of the MiehigDD public acts of 1903 to purchllSe lund uod construct UlOreon a modem fireproof hotel und to operote manage or lense mortguge or sell the SllffiO

immediotcly after its otguolzution acquired IlUld ond constructed a hotel Which it h~ased to ill opccating corporation (or un annual JcntoJ uependent upon the lessees profits from opcmting the hotel The Jease gnvo thc JesiiOr the right to inspeet trte books find occou~ts of th lessee ut 1111 reasonable times The 1(8801 added five storlcs to the hotel ncgot-iuting )OllIlS for this purpose secured by mortgages on the property and lhereupon entered into 0 now el1se with tIle operatshying compuriy at lln injreUicd rcntut The lessor filed unnual reports requirod by the Michi~lIn statutes Held thut the forogoing acts lmd actiYities constituted carrying on or doing 1lUsiness by the lessor eorpomtion within the meaning of section 35 of the corporution cxcise tax uct of 1909

Un~middotfed 8faffR v PhilnilelfJhia Knitting MiUs Co-United Stoics Circuit COUImiddott of Appcnls Third Cireuit (Zi Fed 657 T D 1203)

The Government may attuck the lldion of tlw boud of dilccwr3 of 0 corpomtion and show or evidenee not that n given sabry is too much but that in the circumstrmees the Whole or some part of it is not sllury ali all hut is profits diverted to 1 stockholding officer under the uise uf sulnr lind as such is suhjcct to taxation

fhero there WlIS evidence thut the activities of tJm president of II eorporatjon in tbo business dccrellSed as he (IdTullcml ill yenTS that the vice presidents duties IIlld interest COlTle5pondingly increlllcd until at the lim(l ill question the president did 1l1111oSt nothing aud the vice presidont did almost everything in the mlUllglilllent of the corporlltJOnS nffni~ Gnd that a lr~e increase in tho s1110ry of tho plesidont WUS votcd by a board of directors wholly controllcd lly his aominatillJ stoek ownership (or the sale reason stuted by him that

198 RrPORT 01 COMMISSIONER OF INTERNAL REVENUE

tJ1C viclt presidents salary hud boon similarly increlLSed and that he thought his sulury should bo tho sumo as that of the vice president a jury could fmd that the amount paid himwas uot all or serices ~endorod out was in part n distribution of profits and a nonsuit WilS llllpropcr

ESTATE TAX

Shwab v Doyle-8uprerne Court of tho United Stutes (42 Sup Ct nop 3H T D 3339)

Stututes will not be construed as retroactivQ unless that intontion is clearl declared and the Illn~8go mukes such operation imperativo

Act of Septtmber 8 1916 Title 11 is prospective and notretrollctho iu oporution and section 202 (11) theroof IS thclefore not applicablo to transfers IDllde or trusts creuted in contemplation of denth prior to the passage of the act though the muker of the lJansfer or the creator of the trust died subsequently thereto

The provision of seation 402 oC ihe revenue act of 1918J

which roonaetod section 202 of tho net of SeplRmber 8 1916 that the tmnsf(x or trust should be tllXed whether Illade or created before Or Ilfter the passage of the act was not an elucidation of the uct of September 8 1916 but was the decJaration of a ne purpose 110t the explanfition of an old ono

Union Trust 00 v Wardell----upromo Court of the United States (42 Sup Ct Rep 393 T D 3338)

Act of September 8 1916 Titlo II 1s prospeetive and not retroshyactive in operation find sectiou 202 (b) thereof is therefore uot llppliclible to a trust created prior to the passage of the act but intonded to tuke effeetin possession or enjoyment at or aftor tho deuth of the creator of the trust who diod subsequently to the pasmiddot sligo oC such nct

Suit may not be brought against a collector of internal revenue for tho recovery of lltlU m tho collection and disbursement of whiCh sueb oillcm had no a~eney therefore the substitution oC the sucshycessor to a collector Wllo cOllected n tux as defendant on the resignashytion of such collector was error und a def~nse of nonliability set up by such successor is sufficieut

Levy v lVardell---8upreme Court of the United Stutes (42 Sup Ct Rep 395)

Wheto a decedeut prior to the passnge of the 1116 reveuue nct mllda an Ilbsolute transfor of comiddottuin shares of stock reserving the dividends thereon to herself for lifo llnd died after the passage of tho let tho vnlue of the shares of stock so transferred should not be inshyclUded iu tho gro~s est1lLe oC tho decedent us section 202 (b) 1916 rovenue act is prospective and not retrouctiva in its oper~tion

McElligott v Kissam et al---8upreme Court of the Umted Stntoe (42 Sup Ct Rep 396) bull

SectIOn 202 (c) of the revenuo act of 1910 IS not retroaetIvo ill operation ~d joint estutes created prior to the pllSSage oC the aet cnn not be llicluded ill tho gross csLates of decedents for purposes of tho Federal estate tax

New York Trut 00 et al v Ewwr---8uprAme Court of the Unitod SLates (41 Sup Ct Rep SOu 256 U S 345 T D 3267)

riLle II nct of SeptCJllber 8 HH6 is not unconstitutioual us an inLnrorOllcn vith the rights of tho Stutes to regulate descent and

RElOltT 01 COllMlSSIOKER OF IKTEfuAL BpoundE~UE 199

dititri~ution as unequal or as a direct tax not apportioned IlS tho COlliltltutiou requires

Stute inheritance nnd succession taxes puid to New York and other Statesnre not deductible under section 203 as ltI chargos against the estate for the purpose of determining the net pstnW subject to tux

Geiner v Lewellyn---8upreme Court of the United States (42 Sup Ct Rop 324 1 D 332u)

Bonds isoued by lolitieaJ subdivisions of a Stato mny be included in determining tho net cstute oC a decedent Cor purpOSes oC the estate tax imposed by tho revenue nct of 1916 to do so does 1I0t in eiTect amount to tlUation oC such bonds in violation of ilie Federul Conshystitution

TValdeU v Blum-United States Cireuit Court of Appeals Ninth CiJ-cuit (276 Fed 226) Writ of certiorari denied Motion to reshyconsider filed Manduto stnyed

til inheritDllce tlLlCS are imposed on he trnnsfer or the net estate of the deceased and the property upon which such n tox is impooed must in truili be the property oC the deeeased uuder revenue ad of 11)16 septious 201-203

The interelit of n decedent subjeet to inheritance tIL under rovenue net oC 1916 sections 201-203 providiug that the tax be upon the middottransCer of the net cstnte of the decooent to the uxtent of the inmiddot tcrest therein of the decadent ete is to be determined hy the IllW of the Stata whore the property is situated

Duly onemiddothnlf of community property is suhject to lodoral inhershyitance tax under revenue act of 1916 sections 201-203 iu view of Civ Code Calz seC 1402 and St Cal 1917 p 880 c

NichoLl v riason-United States CiJ-euit COllrt of Appellls First Circuit (281 Fed 67 TI)3325)

A suit in equity by the executors of fill estate against n eolledor of internal reenue individually and as collector to restrain him from collecting a tax assessed against the estute under Title IV of the remiddoteshynue act of 1918 is one involving a controveSy arising ull~er the Ill oC thc United States flnd hence the UOlted States dlstnet court us a Federlll court had J urisdiction thereo

Section 3220 Revise Statutes as amended by section 1316 (aJ of the revenue Ilet of 11U8 authorizes the COIllllilSsioner of lnternal Revenue to remH refund and puy back all tlLXCS erroneously or illegnlly nsscsscd or collccted nnd also ull damages and cOsts recovered uguinst llny collector in any suit brought Ilgl~ingt him by reason of anything done in due perfol1uunce 01 his onfciul duty ComplninuDts as exQCutors of an estate brought suit against a collector of illwrnul reveuue to restruin eollection of un estate tax on the ground that undcr section 40S of the revenue act of Ell8 they had until the cxpiration oC 180 dnys after such tox beCpoundlme due to pay same tuld alleged tbllt they ere without adequato remedy at law Held thut hud complffinants pnid the tax under protllSt wheu demandod they could hae recovered judgmcnt ultTuintit the collector for dllmltges sustuined if collection wos preruutur~Jlnd they were therehy dU1UllltTed thut in view thereof and the further fuets jhat under the lawOthey wonld hpoundlve been cntitled to wterest on such dUillages down La cntly of final judgment and tbllt upou u certificate of prohuhlo cuuse under section 989 of Reviicd Statutes

200 R~PORT OF COMMISSJO)R OJlt lNTERNAL lIEVENUE

the lia~ility of the Government to pay the judgment would attach complUlllonts had llle~fil rllmedy and inespective of the inhibition in scetion 3224 of the Relised Statutes Bltruinst Sll its to restrain assessshyment or collection of any tax in any co7Jlt injunction would not lie to restrain the colleetion o1the tax though interest on the judgment after it became final would not run agamst the Government

The inhibition in section 3~~4 RevIsed Statutes against su~ts to restram assessment or collectIOn of any tax in any court llpphes to all ossessments or collections of internal-revenue taxes nJade or atshytcmpted to be illode un~er co~or of office by internal-revenue officers charged wlth general ]lIrlsdlCtlOIl over Mscssment and collection of such toxes and if the Commissioner of Internal Revenue in altseltsillg n tax or the collector in collecting it acts nuder color of office snch s(etion applies and no snit to restrain the assessment or collection of the taxcan be maintained

In view of the provisions of sections 404 1305 and 130i of the revenue act of 1918 and sections 3182 3183 3184 arid 318i of the Re~sed Statntes it was the dnty of a collector of intemlll revcnue to whom the Commissioner of Intcrnal Revenue certificd an estate tax in his list for eollection to proceed to collect the tax and sueh collector in demunding payinent of the tax and on nonpuyment thereof in issuing a dIstraint warrant and enforcing colleetiuu acted under eolor of office middotand his acts were IlOt purely ministerial

Pafjc Y Polk-United States Circuit Court of Appeals First Circmt (281 Fed i4 T D 3348)

Injnnction will not issue to restrum a collector of internal revenue from collecting an estate tax imposed by the revenuCl act of 1918 Title IV on the gronnd that under section 408 of 8uch act the execshyntors of the estute hud until the cxpirntion of one year nnd 180 days after decedents death in which to pay the tfl nnd thot such execshyntors were without adeqnote remedy at law (Nichols v GMlonr D 3325 followed)

Where costs baVl heen deereed against a collector in the district conrt in n snit enjoining collection of a tax from which he would be relieved if the deeree should be revcrsed motion to affirm -the decree or di~miss the appelll on the ground that in view of thc payshymeht of the tax before hearing in the circuit court of appeals the qnelttions presl~nted by the appool wcre academic will be denied und the case will be cOllsidllred on its merits

Sln1ciarJca v Ullman-United Stutes Circuit Court of Appeals Seventh Cireuit (275 Fed 814 T D 322i)

Where n decedent couverted seeond Liherty 4 per cent bonds intn third Liberty 4t per cent bonds three weeks prior to his death the latter bOlldgt lITe not receivable for estute or inheritonee taxes under the provisions of sectiou 14 act of April 4 1918 (40 Stut 503 505) us they were not held bv Lim for at least six months prior to his death and as the time that the 4 per cent bonds were held can not be tacked onto the period of holding the 4t per ccnt bonds

Section 14 so construed does not work such unwarrunted discrImshyination against thut class of holders whose deuth occnrred rithin the six months period ufter thc issue of the bonds us to render unconstishytntiollnl so mnch of section 14 us Jnllkl possible snch resnlt IlS the clussificution is reasonnble and plOpcr and treats ull persons rilike

RFJORT OF COMlUSSIONER OF INTERNAL REVJNUE 201

Oo-ngdon v Lynch-United States District Court District of Minnl-shy80ta (T D 3324)

Title II act of September S 1915 imposing an estate tax is conshystitutional Deeision of the United StlltPs Supreme Court in New York lrust Co V Eisner (41 Sup Ct- Rep 506) held controlling

Section 202 (b) of the revenue Ilct of 1916 is retroactive and applies to a trust executed prior to the passage of the act to take effect in possession or enjoyment Ilt or aitamp the death of the donor who dies aiter the passage of the act

On August 3 1916 decedent placed certain seeurities in trust by an instrument in writiug appointing trustees who accepted the trust and distributed the incOllic to the beneficiaries named Decedent did not ehange the Wms of the trust prior to his death on November 21 1916 The trust did not exptlIssly provide that it was to tuke effect in possession 01 enjorment at or after the donors death The donor reserved neither income Illife c-Itate nor the light to revoke but did reserve (1) the right to change the beneficiaJies tU1d their respectiveinterests aud the income therefrom (2) the right to change thc trustees and the number of the trustees (the trustees being the donor his wife aud his children) (3)- the right to modify the period of the trust (4) the rigbt to change the disposition of the trnst fuud ot the expiration of the tIl1st period (5) the right to compel the trusshytees to payout of ilie income or principal of the trust preminms on any Insurance policies on the donors life which were payllhle to nny beneficiary or to the other trustees and tJw bcnefieiIJips (6) the right to terminate the trust at any time wlthin five years-the propshycrty then to revert to the donor (7) the power to proYeut the sllle disposition pledge or ineumbranee of certain spceifJed securities his

I written consent being requisite (8) the ri~ht in easo the trust should eud during the donors life to secure tbe reversion to the donor Held that the malltLgement control and disposition r~tBined by the donor was complete exeept that he could not make himself tL beneshy

[ ficiary of the trust and under certain circumstances could not secure t ilie reversion to himself until his denth when the resmved rigllts i would ceuse the trust could not take full effectin complete foessionI or in complete enjoyment and there could be no elcrnent 0 finality ~ about the trust Although donor did not reserve Il life estate in

himself or ill a third person during his life he did rcserve the power to defeat the substantial rights of the beneficiaries and Il8 fllr us the bene1iciaries were coneeroed the reserved rights were tantomount to a power of revoeation In conelnsion the court held that the trust was intended t-o tuke possession in effect 01 enjoyment at or uIter the denth of the donor nnd WM vithin the provisions of section 202 (b) of the revennt act of 1910 The trust property was therefore propshyerly mcluded lli the gross estute

Snms paid llS inheritance orsuecossion taxes in the States of Arizona Miehiann Minnesotu New York and middotashington lIlOy not he deducted from the b1os estate as barges aguinst the estate nnder the provisions of section 203 of the revenue net of 1916 Decision of United State Supreme COUlt ill Now York lrut Co v Eisner (41 Sup Ct poundlOG) held controlling

Curlfy 11 at v Tait-United States Distriet Comt District ofI I Muryland (276 Fed 840 845)

1 202 REPORT OJlt COMMISSIOKER OF IKTERNAL llEE~UE

A decedeut several yelIs hefore his death mude un ubsoluto transfer of certaiu securities the transferee by a contemporaneons ubTeement bindinO itself to pay the net income to tho wife of the tlllllsfelor during her lifetime and after her deoth iu case he survived her to mm during his lifetime Held that the estl1te was not subject to tax on the value of the securities themselves undor net September 8 1916 section 202 but at mot on the vulue of the reserved eonshytingent interest of decedent therein

Act September S 1916 octiOll 202(b) providing for a tux with respect to property of which a decedent hilS Ilt ony time mude 0

tll1llsfcr is not retroactive and does not apply to transfers made prior to its enactment the words at any tIme being limited to a time subscquent thereto

The Mllylaud colloterlll inheritnnee tax is imposed uWm the estaLe before distribution and consequently dedudihle bofw llScershytaiuing the amount of the Federal estate tnx imposed by uet of September 8 1916

Dugan et al Miles-United States District Court District of Maryland (276middotFed 401)

Where under a will an estate was left during the life of decedeuts widow to tl1lstees who wtre to accumulate the income thereon aud pay to her tL 5pecified annuity during her life and at her denth after applying a speeified sum to such uses as she might hy will appoint were to turn OWl all tho rest of the estate to Lhree corporations legacies and devises to each of which are exempt from estnte tux the amount which i liuble to estnte tux is the amount over which the widow has the power of nppointment plus the present worth of that port of the annuity which would not be provided by the ineome from the said Ilmount oer which she hus this power of appoiutment and which must come from other sources

jeam8 v Dunbar-United States District Court District of Utuh (unreported to date)

The inheritance tux imposed by the State of Utah under section 3185 compiled luvS of Utah 1917 is a tax against the etate us di~tinguished from a tux against the inheritance uud umeunt paid thereunder are deductible from the gross etate in computing the amount of the Federal estate tax under section 203 ieanue uct Septcmber 8 1916

Li-ebman v Fbntenot-Unitcd Stuts District Court Ditrict of Louisiana (275 Fed 688 T D 3222)

The vuIue of the life usufruct in favor of a widow under section gIG of tho Lomsiuna civil code is not deductible from the hall of the eommiddot munity property going to the heirs of tho deceased spouse for the purpose of computing the estate tax imposed by uet of September 8 1916

Title GIJanmtee amp TrU8l 00 et 01 v EdwIL1middotds-United States District Court Southern District of New York (1 D 3319) shy

Title II act of September 8 1916 imposing an estate tax is coumiddot stitutional Decision of the United States Supreme Court III New YOtk Trust Co v Eisner (41 Sup Ct Rep 506) held controlling

The Nlw York Stlt transfcr tvx is not a charge that affects the estuteus u whoLe It diminishes cll~hlegucybequeathed by decedent llnd is thercloi(j not a chnrg() ugULnst the estate und may not he deducted from Ihe bTOS cLute undetmiddot the proVisions of section 203

JU~PORT OJ COlIMISSIONER OF nTEIlNAL REYENUE 203

of the revenue act of 1916 Decision of the United States Supreme Court in New York Trnst Co v Eisuer (41 Sup Ct Rep 506) held controllinrt

If a widow accepts a provision made in lieu of dower thc vulue of tho property thus bequeothed or deised must be included in the bTOSS estate as defined in section 203 of the revenuCl Ilct of 1916 and

middotthe onwunt so included may not be dinlinished by deducting the vulue of the widows dower in decedents realty

EXCESS-PROFITS TAX

OmmiddotHer amp Holhmd v Doyle-Unikd Stotes Circuit Court of ApshypetLls Sixth Circuit (277 Fcd 150)

A partnership doing business on borrowed capital is ta(uble as -tL trade or husiness having no invested capital or not more thon a nominal copittLl

Collateral deposited by ptLrtners with 0 bunk to secure partnershyship notes indorsed by the partners for the purpose of financing portnership business does not constitllte tangible property other thun cush paid In for stock or shares in such partnership for thc purpose of ascertaining invested capital

Money borrowed from 0 bank on notes of 0 partncrs)llp indorsed hy the partners selt)IIred by collateral deposited by the partners does not constitute actual cash paid in for purposes of ascertaining invested capital

ithdmwols by partners against anticipated profits are not used in the pnrtnership business and do not constitute earncd surplus andshyundivided profits used or employed in tl-e business exclusive of nnshydivided profits earned dminO the tlLxable year

Lederer v Cadwaladrr-frnited Sltltes Circuit Court of Appeals Third Circuit (274 Fed 753)

A lowyer who ooled in one instonce IlS an cxecutor is nt subject to excess-profits tax under the reenne act of 1917 npon cormnisHons received as such executUT since a single isoltLted aetrvity oC the ehorshyocter of tLn exec-utnrship does not constitutc a tmde business proshyfession or vocation within the meaning of the nct

O(1stne1 OunaJl amp1 Bvlliil v Lederer-United States District Court Eastern District of Pennsyhunia (275 Fed 221)

The invested capital of a corporation formed by the eombination of two buiness concerns for the purpose of cxcess-profits tax under tLet February 24 1919 section 326 (Comp St Ann Supp 1919 sec 6336716 i) held to be tlle value of the property iLS o~reed upon by the partiei Ilt the time of the combinotIOn and for whieh stl)ck was issufd tu each partY

Actual cash vulue and value in actual cash and other like expressious commiddote the thought of the sum which can be obtuined at a fltil sale-i e the murket vulue

Ekret Magna~i~ lftnnufactu(ing 00 v Leder~r-United States Dlstrlct Court E I18tern DlStnct of Pennsylvama (273 Fed 689 T D 3~00)

Thc omuUllt of the net income in excess of the deduction as usod in section 01 mcous thnt where the dednction dues not ex~ ceed 15 pCI cent of the invested capital tLle first of the gradnated

204 RbPORT OF CO[MISSIO~ER OF INTERNAL TIEVEXUE

peurofcentllges of tax is to be 20 per ~cnt of the differeuce hetwecn the deduction and 15 per cent of the invested capital

The construetion placed on section 201 by the regnllltions of the Commissioner of Internal Revnnun does not rcnder the law unconshystitntional as preventing uniformity and eqnality in the IlppliClltioll of the tax

R_ R Martin (hr) v EJlflurd9-United States District Canrl Sonthern District of New York (T D 3334)

Plaintiff corporation aeted as sole agent for II mining compony under [Ul lJTa~emellt contemplllting diat it should discount dlllfts in tbe case of foreig-n shipments aud pay the 8Illoun~ of the invoices in the case of domestic shipments retaining in both cases only comshymissions and interest so that the principfll wag constantly in the COIshy

porations debt for advances The corporation was incorporuted for $25000 and in 1917 had capital at the beginning of the ellr of 551074 amI incomo of $2B89034 fJom elIUlllli~ioll from se liJl1$ fo~ aeconut of its principal $2213325 profits from buying ond selling on its own account and $585190 from interest In 1915 the proshyportion of gross profits froOl trading on its own account was 23 per ccnt in UHo 98 per cent and in 191745 per eent Its profits dUl~

ing 1917 were retained and not distributed as dividends ond itsshyofficers made substantial advunces to aid it in financing the business The capital of the corpomtioo was not used merely to pay urdinary cxpenscs bll~ to assist inpaying advances to its pri1eipnl llS wcll as to trade on Its own account lJurlllg 1917 Its cuplt1ll was enga~ed in its business and wos being turned over in cOtwecuon with ul~ its advances inclnding capital aVitilable or caRibul repaid from udshyvances On Deeembcr 31 1917 when its bank bolanee was larger ~han in any other mouth of theycur it wus only $1650107 wlll1~ Its capltal and surplus omountcd to $78330 Held thnt snch COIshyporutlOn did not merely buy Ind sell ou commission bu t traded subshystlntinlly all its Oyn atmiddotcount and had ft fnbstllntial invested clpjtnl hieh was employed in mukmg ildvunees to Or on account 01 it principal and also in bnying merehulldise on its own acconnt for profitable sale and hence it was not entitled to ussessment under section 209 ofthe rryennr act of 1917 which upplies only to busishynesses having no invrsted capital or not more thiw a nominal eapitul

I~CO-IE TAXFS

MileBV Safe Dep(JS1~~ amp Trul$l Co of Bnltimule-Supreme Court of thn United States (4Z Sup G RtJ[l 483 T D W5)

The acquisition of ll ncw share by the eX(Jrcise of 0 right to suLscribtl is merely nIl cxercise of one of the rights of stock ownership und until

REPORT 01 COMMlSSIONll~ OF lxnIlNAL IlEVENOE 205

income tax on so much of the proceeds as exceeds the cost of thc right (citing Merehants Loun amp Trnst Co v Smietanku T D 173)

The new sllilles if and when issned um inditinguishuble from thc old shures nml (~S thcy are received by roMon of the ownership of tJle old shure~ the uvemge of the price paid for the old shures and of the sub5eribillg pri(e for the new shares mnstitutes cost for either 1m old share or It new shurc ill computing tumble gain following the ll1lo1ogy of tho eomputltion employed in hll cuse of the sllle of stock dividend slmres On the sale of stock rights cost and selling price ure deshytermined by ailsuming that the stockholder insteod of selling his righLs sUhscribed for new shu res and sold them and the gain tilxablc to II stockholder who sells his rights is equul to the gmn taxoble to 0

stockholder who subscribes for u new share and sclls his new shllro In oscertuinin~ t]Ie selling price it is assumed that the scoekholder if he had 8nhscTItled wonld have rcfused to sell hi new share for [lny lI1Ilount less than the sum of the subscribing figure and the prcvoiling priee offered for the rirhb uud lhe sum of thcgto two tUIlounts is u~sumed to reprcsent tl~e selling prire of the stork rights The tuxshyahlc guin therefore is fonnd by taking the sum of the subscribing price and the market voine of the nghts and subtracting from that snm the uverugo of (1) the cot of one old lhare and (2) the subseribshyin~ priee of one new fihure

Rocktjellel v Unitea Stali8 New Yak Trust 00 v ampJwardsshySuprernll Comt of the Unitcd States (42 Sup Ct Rep 68 T D 3271)

Where the stockholders of an oil company oTling pipe-line amI oil properties cuused the orgunization of a pipc-liue com puny to which it eontroeted to convey its pipe-linc ploperty on consideration of which the pipe-linc compiWY agreed to distnbnte its stock to Lhe sLockholdshyrrs of th(J oil compuny ill the SIUlie proportion as their existing holdshyinS the pipe-line property rcpresentmg a surplus nbove the par yu1ue of the oil companys stoek the shores of the pipemiddotline company rceeivell by the oil compLllY stockholders in carrymg ant the couLmct eonstitutcd ineomc to sneh stoekholders nnder the revenue uet of October 3 1913

Under the rircumstance cited above the effect was tite ame whether the stock us distribntcd directly by the new corpoliltion to thp stockholders of the old eorporution or transferred from the new corporation to the old corporation and by the lattcl distributed to its stoekholden

Where a corpollltion haying a surplus of aecumwutcd profits (xehanged a part of Its assets for the common stoek of a new eorpornshytion organilcd by the stockholden of said corporation to take over a pl1rt of the business und business assets of the old corpomtioll and Lhen distribnted suid shares of common stock to its stockholder the

Lhe new share hos been sold no profit has Leen rellizcd and there [3 distribution whatever its effect npon the uggregllt(J interests of the no tuxublo ineome 111(1gt15 of tockholders eonstitllj8d in thf naflp uf cach individulll a Ouin

A stockholders privileOe of subsnibinO to nev shures of stock beshy in the fonn of uctuul ElXchangcllble assots transferred to him froIJ1tho fore they arc offered to the public is U1l incident of his stock ownershy (lId corporation for his seporute use in pllrtial rcnlizutioll of his former ship and tho ncquisition of t1lilt priilEg~ while it Inu) increlse the ( indivisible ond contingent intcrest in tbe eorp0lllte surplns It WliS yluc of the stockholders in teres in the corporlltion doos not conshy in flubslanee Ilnd effect not merely in form a dividend of profits bystitute II gegregation of the profits of the corpomtioll aJlU i Jol gain the eorporution un inuh-jdutd inC()lne (u (he toekholder Unitod profit otmiddot income to the stockhoIJe(middot Stllte v Phcllil (decided Itt the Sllllle time) followed

A stockholder of a eorpomtion who receives the right to subscribe IfOr share9 of a new issue of stock is on sule of such right lillhle to tJ

206 REPORT OF COMMbSlO-poundR OF 1N~M~ R~INlJf

VllrTC n nfW ~o1JlQrjtion US fonned b) til stockhoJrlllS of un old corporation La tuke Over a part of tbe busmess und u purt of the busi ness assets of the old corporution ith the same ofllcers llnd stockshyholders for the time being hlving (middothe same propOl1ioJlllte bolJings of common stock of the new company that they hUd of the old cornpnny held Lllat tho IlOW carpOIIl tion Wlgt not jnenLiul witll th(l olrl but WlS n separutc tlnd distinct corporate enlity

8miewrl7w Y F~middotr81 Trust amp 8aJitlgs 8alIk--SupromC Court of the Umted States (42 Sup Ct Rep 223 1 D 3321)

Income held und accumulated by 8 trusteo for tho benefit of unbOln or ulllllcertnincd bencfieillrie is not subj oet to the jncmhll tax impo1d by tho revenue uet of 1913 although such ine~ne is exprcssly subshyjected to tux under all Inter inconw-tlL1( acts

UUller LlllJ provisions of Ute rCVllllU(J oeL of 1913 n trust estlLL(J is lot taxllble as all entity The act requLres tho fiduciary to withhold und puy the normul htX upon the income of thfl (1tllte 01 trllst lJrnl)f~lty distributed but the trustee is not liable for the surtax which is payshyable by the blll1eliciary-

Un1led Slutes PheUis-Supleme Court of the United StaLes en Sup CL nep 63 T D 3270)

Under Section II eb) of the act of Olltober a 1913 IlceJllriultgt thtit ncome shnJl inc1~de among ~her Lhings gains derived f from mtercst rent dIVIdends $CcurltIes or fTUlns or profits dnd iucome Jeriyod [rolll uuy source whuttlcr Il~t overytlllllg ill the fonn of a dividend must be treated as income but income in tlle walJ of dividends shall be tilXed

Whore n stockholder as tho rcsult of il reorganization and finllncilll reudjustmollt of the business of the eorporution received us II dividend on ellch share of common stock held uy him two shares of thc common stock of a new eorpoCltion the dividend so reccived rcpreSentill the psurplus of accumulated profits of the 1irst corporation und the Sllareg so received hayinO a mnrkot value selllrtlte lind distinct flODl the originlll shure such dividend was a gmn a j)rolit derived from llis eupitoJ inlocest in tile ohl company and eonstituled individud il_ como to tIl( stockholder within the meuning of the incolUe tux luw of 1913 lllc rule laM down in Peabody t ]inel (247 U S 347) followed Eisner v Macomber (252 U S 189) distinguished middotThat IL coniparison of the market value of the stockholdors shares

in the oM corporation immediately before with t1C IlgpTC1il t-e market yulue of tllOSO shares plus the dhidend shures inl1nedtutely after the dividend sllOwed llO change in the ag~ateis illLmateriltl nnd is not 0 proper test for determming whetlier~indlyiduul incomo tn able ugainst tho stoGkholdltlr hus been receiYed by meuns of ~ho dividend

Tho question whether a dividend made out of cOliptmy profits C()nsti~utes income of the stockholder is not nJIeeted by unwcedeut transfers of the stock from band to hnod

Whero a new eorporation wus formed under the laws of anotber State to tuke over the bnsiniSS and business assets of an old corpomshytioo hoving ltu~bltrizad eupitul amounting to nearly fOur ime ~hp aggregate stock ISSUes and funded debt of [he old eotnj)uny of which less thun olle-half WIlS to be issued at onCe to tho old cotnpnny 01 itgt ~tock1lOldors held tltut the lIew wrjJortltion Wlll IJOL iIlllcutieul willi tho old but wus 0 sepllrllte oud distmet corporute entity despite the

1~IlOIlr ()l C()UlgtUSTnfR O~ HiTERKAL Il~XENUF 207

filet that both lJOIjJOratiols hud for the time being the sumo llersonnel of officers unci stockholders haYirig the stlllle proportionato holdings of stock in both companies

Tho quostion dwtllcr Iln individunl stockholder delived income in the truo find substlUlliul sense through recei ing a purt in the disshytribution of tohe new ShlllC8 CUD not he tested by rcgurding nlone the general effect of tJlC rcoItlllllzation upon tho aggregale body of stoekshyholders the liability of lL stockholder to pfly an indiidual income ttlX must be tested ly the effect of tho trlU1suction upou the inJividnlll

Ed Schueler amp Go (IM) v TVilZiams-United Statcs Cinmit Court of ApPCllls Sm-nnth Circuit (T D 3330)

~he phunti1f wu u curp~rution keeping its Ilcoounls and filing returns uJon fill accrUl~1 busts and annnully set up upon Its books u rcgtervo fOf income tl1XcS due the State of Wisconsin lIlile-r the hws of which it WIts OlOanized Under Lhe pro isions of section 23-1 (a) (3) fevenuo acLof ]9]8 the eompan deducted from ils Federal ineomemiddottnx rctum for tho year lUIS tbo resClrv( for income tuxes JUG t-hlC Stnte at the rute in cllcct on December 31 1918 On July 30 HIll t1l1 -Wisconsin Legisluture passed a soldiers bonus ae( which pruvidcd for Ute raising of the money by a single tux lcY of onc mill on ull tlssessed property for the ye~r HH9 and a w~tnx oer tho normullux on tbo Incomes of corporatIons lIpon the btlsls 01 the 19J8 Stltte income-tux returns Moor the rlltiiicntion of [he soldiers bonus uct on Oetober 10 1919 tho pluintiH filed nn 111nended liederal income-tax Idllrn for the yeill 19l5 und sought to dcduct therein us tuxes aecrued for the reur HilS the amount of addltiollul taxes dUt tho Stutc under the soldiers hooll aet lltJJ that the basis of tho leTy of the soldiers bonus tllX WIlS 1)I8 incomes bu t there is no relation between the busis for the State levy and tJle time of the aecruul of the tux for Federu] tllX purposes

A tax docs not accrue until it becomes a liability of the tuxpl~yer aad uta eml not be lltccruoJ tUld deducted foJ Fedcrul income-tax purposes in tho yellT 1918 where the State-fiet creating the tliX liability wugt notJlllSScd until the year 1919

Unite Slates Y GiIinurq--Unitcd Stutes Circuit Court of Appcltla Second CircUIt (278 Fed 3(3)

Undw incomo lux let October 3 19B lpcion 2 A sllbdivision 1 which took cIfect from Mlrch 1 1913 and imposed un annuul tdX on the on tiro lletineomc of citizens iIld residents lLlsing Or 1l(clUin~ frum all sources 1Il the precedrng ealeudur yeur u dlvidcnJ dcdllIcd by Il COIpoTation prior 10 Murch 1 1913 though not paid until after that clllte hold to buve be81 clpitll of the swckholdor at tho time the uet took effect und DOt taxable uS income llrising or IlccrulDgtherelliter

WiLson v EiB7Ier-United SLllles Ciruuit Court of Appeuls Secshyand Circuit (uJlTQPortOO to date)

A tl-xpuyer (lng~ed in business as fi horse breeder and stock raiser may deduct us UUSlDCSS expenses amonut spent in euriou [or feeding breeding nnd mllrketing bloode~ horses Ilud for ~Ilnsportation charges In tukmg thc horses to vartous racmo conl4rs The fact thut the tnpayer wus u sport-smon in the sense tflat he WIlS fond of racing horses dill not cll~lIge the churacter of the uuJerL1kinO if he wus cnshyguged in business for profit

208 REPORT OF COMMISSIONER OF INTEromiddotAL REVENUE

- In determining the deductibiltv of certuin business expenses where the undisputed proof leaves only the question of whethe_l the Cllxpllyer WflS or was not cngllgcd in business as a horse br~eder and stock luiser within the meUlliug of tho tllxing act such question is one of law for the eourt find not 11 question ot fact for the jury

Oatht7UJQod v United Biates-United States Distri[lt COllri Ealtf ern District of Pennsylvania (280 Fed 241)

A decedent who is liable for Ull income tux to the claw of his death und his estate which pays an income tux upon income received by the estate during the period of administration and olsa un estllte tax arc two sepllmte cntitiefl aud different taxpayers although all three tllXes ure paid by the executor out of the cstute The estate tnx paidi~ therefore not u proper deduction from the gross income of the deceshydent for the period prior to her death notWIthstanding there was no taxable net income to the estute during the period of administration from which this deduction could be takon undcr the authority of the case of United States ll~odUlard (256 U S 632 T D 3195)

(ommrrtial Health amp Accident Co T Pickerinq-Uniwd States District Court Southern District of Illinois (281 Fed 539 T D 3313)

A general life health and uccident insnrance Compuny organized under a generai law an4 doing a gencrul busincls througbout an entiro State is not alike orgunizatlOn of a purely local cliarllcter and is therefore not an exempt orgunization within the melming of section 11 paraglllph 10 of the revenue aet of 1916 and section 231paragrapll 10 of tlie revenue act of 1918

Section 11 paraC7Iaph 10 of the revenue act 1916 and section 231 paragraph 10 of the revenue act of 1918 being exemption provisos are construed strictly and take no caSe out of the enacting clause of the statutes which docs not fall fairly within their terms

The words of a pudy loeal chllJaetcr in scction 11 puragraph 10 of tho revenue aet of 1916 und section 231 (10) of the revenne act of 1918 am words of limitation Upon all of tbe organizations named in the pnJl~ILph aud do not apply solely to like organizutions

Fox v hltlwards-United States District Court Southern District of New York (280 Fed 411 T D 3308)

Where a taxpa(r voluntarily files a return und pays the tnx due thetcunder without protest or complaint but luter detmmines tbat ho has onrrpflid his tax due to failure to take deductions to wltieh he belioves he was ontitled there Cilll be no recovery against the col~ lector to whom the taxes were paid at common law or under the statute rcluting to him 01 his office

Any riOhts which mlly he gmntcll by seetion 252 of the revenue act of 1918 can not be usserted in It suit against a collector for the recovery of tuxcs voluntarily paid nor does that section relieve u taxpayerfrom the obligation of o)tablishiug plLyment undel protest In (L sui (agains t a collector

bllclj Buildinq dJ Loa1 00 v Milla-United States District Court Southern l)istrict of Ohio (280 l~ed 143 T D 1355)

Mutuulity is the essentii1l principle of u bUildillg und loan IlSsociu tion Its oLject is to r~ise a fund to he 10ilned ul~ong Its lilembe~ or such us lOuy desire to auiI themselvos of the pnvllege Its bUSIshyncss iii eonfincd to its members

REPORT OF CO~MISSIONER OF INTER~AL REVENUE 209

When a building nnd loan association ceases to be substantially mutual und adopts as its chief business dealing for profit with the generill public by the mlthods of an ordinary savings bank it is no longer entitled to exemption under section 231 pfLlugraph 4 of the revenue act of 1918

The making of loans to nonmembers or borrowing from nonmembers does not defeat exemption under section 231 paragraph 4 of the revenue act of 1918 if such trlillsactions are simply incidental to the primary business of operating a building and loan Msociation

MuSfJey v Ledercr-United Stutes District Court Eastern District of Pennsylvaniu (277 Fed 123 T D 3315)

Under Title XII section 1205 subdivisiou (c) of act of October 3 1917 amunding subdivision (e) of section 9 of act of September 8 1916 taxes on bonds of a corporation containing covenanls aweeing to pay to bon~h9ldeTl interest ~t ~ prescribed rate without deducshytion of taxes IS meome to the rndlvldUill to the extent of the tax thus paid by the corporation

The normal tax of 2 per cent while paid at the source by the corshyporatioll is not a tnx on the corpomtion but a tax on tile individual

The taxes so paid hy a ~orpuration for and on ~ehalf of tho iJldishyviduill bundholder come WItlun- the defimtlOo of lqcome as gams profits and income derived fmID any SOUlce whatever in section 1300 of the act of 1917

The tax-free eovenant in the bonds is equivalent to an agreement of the obligors to pay the owners the agreed rate of interest plus the taxes and It is immaterial whether the taxes are paid hy tho owneTl ot the bonds to the Government and the amount thereof refunded by the obligors to the owners or whetber under the CQvenDnt and the statute the taxes are paid direct to the Government by the obligors sinee the tax is on the individual bnt collectible from the corporation the eorporation paying the tax because of its contract -o]th the bondholder -

Park v Gilligan-United Stategt Ditrict Court Southern District of Ohio (unreported to dute)

An amount leceivod by a corporation in 1916 in- settlement of litigation begun prior to March 1 1913 under the antitrust laws which amount was apportioned among the stockholders and credited to them on the books of the corporatlOn did not constitute income of the stockholders in 1910 The amount 011 March 1 1913 was accrued cupital represented by a chose in action which was reduced to cash in 11116 It wag not a distribution from profits accumulated WIthin the taxable period therefore it was not taxable to the disshytributees us income

Penrose v Skinner-United States District COUlt District_of Coloshyrado (278 Fed 284)

-Where a taxpayers incomemiddottlll( mtum was falso in that he had not sustained the losses dedueted therein the tux subsequently collected on the amuunt of such deduction was justly cxacted whether an llssessment had or had not been made and could not be r~covered there being no implied promise Jor its return

Aet February 24 1919 section 250 (d) (Comp St Ann Supp 1919 sec 6336 1tt) providing that no suit or proceeding fur the collection

]4023_22__

210 RHPORl OT COIIUllSSlONER OF INTEILAL REVENUE ImpORT OI COMJUSS10KKn OF IiTln~AL RFYEXUE 211

of any inc()JIle tax shnll be bOgUll after tho expiration of five yours from the dille when the return WfLB due or WflS maue has no applicashytion m un fietion to recover buck a tllX paid under protest

No authority has be6Il vested in the Commissioner of Intcrnnl Revenue to overrule and reerse the action of his predeC6650r in office nnd where II former commis3ioncr heard and dotermined ll

question of Ilet necessary to enable him to act intelligently in dotershyminipg the ll1l1ounl of plnintiffs net income on which ho would bo required to niake ulevy and assessment and his finding OD thllt issue hlls not been impellehed it shuuld he regarded as finol

Where the only question of fuet under consideration OD plaintiffs application to II forrUCl Commisionel DC Internul Revenue for remisshysion of nn income tax assessed aoainst him was whether he was within the cIUS3 of persons entitled to deduct losses sustained in buying and selling stocks and seeurities Lbe commissioners deciBion is not CDnshyelusive on the present commissioner where it now a~pears that plaintiff did not during the tax period sustain any suCh losses as thoiie claimed

Plant v Walah-Urnted Stutes DiBtrict Court District of Conshynecticut (280 Fed 722)

Corporate dividends declared prior to March I 1913 and payable subsequent to that date to stockholders of record at dates prIor to that tlme are not liable to tux uJIder the 1913 ineome tax act

Bookkeeping entries are llt least prima lucie evidence of the actuttl value of bonds owned by u corporatton for tbe purpos of ascortoining deductions ullowable for bad debts

Interest due and accrued for six months ending Febrnnry 28 1913 but pnid after March 1 1913 is not taxable as meome

EXCCS9 of expenditures oer receipts iB not conclusive evidcnoo thllt a farm is not conducted as Il business enterprise The eourt finds upon the evidence thut the plaintiffs farm was eonducted us a business enterprise and with the expectlltion that it would eventually become prolitllble and bolds thut the mere fllel thut a hellvy luss wus incmred in the initilll stllges of so large an enterprise does not necessarily show the contmry

Porio Rico Goal Go v Edwards-Unitcd States District Clurt Southern District of New York (275 Fed 104)

Thut under net Murch 2 1917 section 9 internal rovenue laws Ilre not effective in Porto Ricu does not affect Lbe liubilityof II State corporlltion for IlJl income tux because it eonducts its business in und denvegt ils income from Porto Rico

The subjection of II State corporation deriving its income from Porto Rico to an rnrome tllX for the benefit of the National Governshyment Ilnd nISo b) revenue act 1918 section 2~1 to a similar tollXu II foreign corporatlOn for the beJlefit of Porto RICO does not constltute a double tllxutJOn

A Now York eorporation tloill business in and deriving its incomo from Porio Uico subject to the income lIml exccss-froHts ia(es imposed by revenue IIct of lJl8 seetiOl~s 230 (a) 301 (a

A cOlpomtiun of Kcw Yock cun not ulyuke a supposed unmun~ty from Federal tllXgtltioli runuld by the bIll of rIghtl of POlto Iheo act Mlr H1l7 sec 2) murcly because it derives its income from thut isllllld

A stututo imposing interllal revenuo taxa lli not in violatioll uf tho fifth umondment to Lbo COlistitution as tllkillg the property of those taxes wiLbout due process of luw becausc it is not DllIdo IIpshyplieable to ciliizens of Porto Hico_

The fucl that a New York corporatiou derives il5 income rom business itl Porto Rico not to uxempt it from the clleess-profits tux imposed by tLct October 3 1917 section 201

Towne v McElligott-United Stateltgt Ditrict Court Southern District of Now York (274 Fed 960 T D 3252)

A graduated income (ax which applies nt a rutc of 72 per cent on 11

portion of a taxpayers net income llnd nt all llvernge rate of 50 per cent on his ontie net incomo is not confiseatory within Lbe melU1ulg of the fifth Illllendment to the Clnstitutioll

Where a lnxpllyer received n 50 per cent stock dividend upon sharc~ o stock part of which were purehased prior to March I Hn3 and part subsequent thereto ~Ud in 1918 sold the oT$inal certificates hold on March I 1913 pInt uf the stock purchased after Murch 1 H113 and part of the stocK roeeived as the 50 per cent stock dividend the basis for curuputing the profit (rom such sale shllll be as follows For each certificllW held on March 1 1913 two-lhirds of its value on that data for eaeh eertificate lIcquired thnrooltor two-thirds of il8 purchaso price IlJld upon each cnrtificate for stock dividend sllurc if Identified ns issued agajllst a specified earlier certificate one-Lbird of the value on Morch 1 1913 of tho stuck upun which the dividcnd was declarod ur one-third of the purchasc prico of the stock upon which thc dividend was doclared as tho case may be If the stock received us u dividend CUll not be identified ns having been dllclored upon lLIly specific lot of the old stock tho lHll~ of the diVidend stuck mould be llpplied against tho dividend stock chargeable to the iirst purchuse rcmnining unsold when the stock dividend as declurcd

n~sunAKcE TAX

Bankers d Planters _~[utuaZ Insurance 00 v Walker~United SLates Circuit Court of ApJJeuls Eighth Circuit (279 Fed 53 T D 3318)

Plaintiff ussoeiation comjlrised of members brought lo~ether withshyqut regard to locality of jl llce for the solo purpose of msuring the hves of SUcll members une er a buiness pluu wllich divided the memshybers into circles of 1000 members each ChllTgod tL smulJ entrance fee [(od paid losses by gnvluated limitod mscssffionts collcetud llt time uf losses upon the surviving mBillben of that partieulur eircle The usscsments also providod for the ffinintcnUnce of the lJusiuess organization and operation but no resen-o SUTllus or other fund was providod and no dividends or profits cou d be eamed Thu amount of insurance of eue]l member WllS at cnlmnce $100 which amount incleused after the fuSt six months llt the rate of $1250 per month 0 a muximum of $1000 provided thllt all dues und 1188C8shy

ments were promptly paid and provided thut tho value Df Ilny cershytificato should not exceed the net proceeds of u regular flssesmont of the survimiddoting members of tJlllt crrcle lleld that the llssociutioll was not merely a mutuul aid society but wus 11 life insuriUlce compnuy within the melming of gtectiun (i04 uf thc reycnue nct of 1917 imposill~ a tagt on each $100 or frllctiunul purL lhereuf uf the llnLOunt for whicll

212 REPORT OF COHMJSSTONER OF nTtR~AL REVEtUE

any life is insured under any policy of insurance or other instrument by whotever nnme thu same is called said section not requiring profits or dividends as a prerequisite to the tax

Soid associlltion is noIexempt under subdivision (d) of section 504 of the revenue act of 1917 which oxemptfpolieies issued bl assoeiotions whose income i~ exempt from taxatIOn under Title I 0 the revenue tlct of 191G the association not cominJi within the meaning of either the third sixth or tenth pomgraphs or section 11 (a) of st~id latLcr iLCt which respectively limit the exemption to fraternal beneficiary societies 0puTlltillg under the lodge system to nonprofit organizotions which are organtzed and operoted exclusively for religions charitahle scientific Or educational purposes and to farmars or other mutual llail cyclone or fire insurance company mutunl diLch or irrigotion compnny mutual or eoopemtive telephono company or liko organi~a_

tion of a pOlely local eharacter the income of which consists soldy or assessments dues and fees eolleeted from memhers for the sole purpose of meeting its expenses

A life insurance eompttny is not n like organi~ationJJ to those enumerated in suhdilision tenth of section 11 (a) revenue act of 1916 such organizlltions being farmers or other mutual hail cyclone or fire insurance company mutunl ditch or irrigation com~ pany mutual or cooperatiYe telephone compILDy

Assessment and colleetion of the tux not alone on the initial eershytmcote villue of $100 but nlso upon tho acctUcd inereagted vlluation basis of $1250 monthly after the first six monLhs was proper sneh total sum representing the omount of insurance intended by secshytion 504 (a) of the re-enue act of 191i

LEGACY TXES

Kahn v United Stales-Supreutc COUlmiddott of the United States (42 Sup Ct Hep 8i T D aHI)

The test to be applied in t~scertaining whether legocies were on July I 1902 still cuntingent so as to determine whether taxes assessed theroon under the provisions of section 20 of the act of June 131898 mny be recovcred under the act of June 271902 directing t1 refund of any tax that JIlay ha ve been collccted on contingent beneshyficial intcrosts which shall not hale hecomo vested prior to July I 1902 is a pmctical not It technical onc the honeficilll intejestgt Wem contingent unless the legl~tces wero then in actual possession or enjoy~ ment or were entmiddotitled to immediate possession or enjoymunt

A gift to a trustee of a fund the income of which is to bo IJlLid over periodiclllly during lifeis at least aftcL the poymenl have comshymenced a life estate not a contingent benefieiol interest

The mere failure of execntors to estahlish the trust fund will not prevent the investing of thc legacl- if under the State Inw the time or pUymcnt hM eOHlO tlw riht t tcroto is ullcontroverted nnd it is clear tlm~ the money Yill lot 1e neodeJ to satisfy outstlmding claims

here on July 1 ] 902 trustees wore cnLitled to possession of tlUst funds and nil oft~e benefieilumiddotiegt to the inunediat~ enjoymlllt of the income thel-eof Wltb l-ho exception of an amount mvolved III cOlltro~ vcrsil5 ovcr tflxes und under tbe Stute hlW the executors of tho will which creutod the trust mig-ht thcn have pllid Olcr the luhmce of thc estate ill thcir lwuds to tIle trustcC retuining funds ufficic_nt

REPonT OF COMMISSIONER OF IXTERNAL REVE1UE 213

to satisfy the disputed elaims for taxes failme of the trustees to retuill such funds did not prevent the beneficial intcregtts from Yesting it not oppearing thot the amount on which the taxegt in questioll were assessed exceeded the umount of such bcU6uee

I1HDiTTION lLtmiddotUF_CTURERS TAX

Dayton Bra88 Castin]amp Co v Gilligan-United Stoics Circuit Court of Appenls Sixth Circuit (277 Fed 227 1 D 3274)

A compony had a contract for the Slle of shlllpnel shells to the Russian Govornment and sublet to B compullY a contmct for making the shell fuses B company entered into a cOlltrllct ith ID complllly whereby B company agrecd to furnish D comshypany eertuin bmss ingot1 and the JaUer aQTeed to mold the meull lUto small castings which were to be unitedby B cOIllpany with olher purts to moke a coplcto fuse the m~teriuls and castings molded therefrom to reml~m the property of B company at oIl times For this service D JJ compuny was to he paid a spccified price per pound Porsuant to Lhc contrllct D complUlY mulded and delivered to B company II large number of C8itings lJid that the D eompany wns n munufncturer uf munitions IUld its eonduet eOllstituted a sale ur dispositioll of monitions wiLhin the menning of Title III of the revcnue act of 1910 jmp0sllI~ flotax upon the lIet profits received 01 Mcrued from the ~llie 01 dIsposition of any part of fuges by any parson ffianufacturillg the anlO

1he tox is imposed upon the business of nuulUfucturing lind is lliellsured 1y the profits received upon the sale or disposition of the munitions mallufactured

Mills Woven Cartridge Belt Co v Malley-United Stategt District Court District of MasSllchusetts (unreported to dllte)

The eurtlidge belt which curries thellmmnnition used in connection with tho Vickors machine yenUll is taxaWe nllder act of Septcmber 8~ 1916 Title III as a part J or appendage

NARCOTICS

Pier-nero Y UniJedStates-United States Circuit Court of Appeals~ FourLh Cireuit (271 Fed f1l2 T D 3218)

The mcre possession of narcotic drugs is prima facie evidenco of ~nrchage snlo dispensing or digl-ribution of JllLreolic dIugs in violashybon of tho Harrison Nurcotic Act section 1 as amendcd by tho reveshynue aet of 1918 section 100tl ond places UpOll defendant the burden of proving that his possession was uot uuJlIwful

An WJegation in the indictment Lhat defendant sold dispensed and distriliutoo narcotics implies thllt he wus wiUull tbe class requinod to register by Hurnson Narcotic Act section 1 lLB AmondUcl by revenue Iet of 1918 section 1006 and with proof that llMcotics Were found in his possossioll is sufficient aHegl~Lion una proof that heras required to regis~r to placo on him the burden of showing that le was not in the cU1SS required to register and that his possossiou

Was not unlllwful 1n a prosecution for violating Harrison Nurcotic Act section 1 as

amended by rovenue oct of 1918 soctioll 10013 where it wa nndisshyputed hat narcotics wertl found in defendllllLi1 rOom but btl donied

214 nRPonT OF OOlDIISSIOXER OF IKTER~Ar nEn~SGE REPORT m GOMrlISSlO~FR OF IKTERL REEKUE 2151allY knowledge of thorn and offered evidence thut othcll hnd access SALES TAXES to 11is room n ehurgo thllt if the nllrcoties woro found in defendtlllts poSSeltSiOll-tJlllt is in the room occupied by him-such possession WIIS primn fucie eyidence of purchase Ilnd sllle by him wns not erroneshyous us declnring tho finding of the llllrcoLics in the room established his possession where immedilltcly aftcr that parngmph tho court direetJ) chulged thill in dctermlnllw whether tho lmrcotics were found in defendautgt possession theOjury should consider all the (ireumstlmecs in the Cllse including thc fuct if 0 found tlll~t otJlCr persoll hud Ilccess to the room

OCCUPATlOXAL TAX

Cot7tran amp Oonnally Y bull_United Stales-United Stutes District Court Western District of Yirginill (276 Fcd 48 1 D 3244)

A tobutco wIlrchous(lman whose business is to urrnngo thllt tobacco pltUltergt shull bring their produce to the Wlllchouso to bo sold ut amtion lUid thut tobucco buyers shull Ilttmld such lmction sulcs and hid for the tobllceo is u broker within the meunin~ of subsection I of section 1001 of thc rcvenue act of 1918 and suhj~ct to the speciul Lux imposcd therehy

PHOmnITIO

Lewinsahn v United StaieB-United States Circuit Court of Apshypculs ooyenth Circuit (278 Fed 421 T D 3303) Certiomri denied by Supreme Court (42 Sup Ct Rep 463) A findng thllt Il room or building is a common nuislUlce within the mouning of section 21 of the nlltionLl prohibition nct mllY properly be mude upon eyidence of n single sale provided the fl~cts surroundshying such snte wnlTlmLed the infereuce thlltmiddotit WHS one of the ordinury und usullI incidents of tIle business there conducted

011 11 churge of contempt for violation of an injullction the right of tlit~l by jury wus not violllted

Nci j]lCr Il COlllt rule nor a geneml StlltutC can overthrow tho specHic prOyiOiiollS of section 22 Title IT of the lHltiolllll prohibiti()[l aet plOshy

vidillg for n tornpoli1ry injunction until the londusion of tho trill A t-ellllollltmiddoty injunctioni11 order docs not expiro in 10 dll)S from its enttmiddoty leClmse grim ted ex parte

Congress by sectious 21-24 of the nationul prohibition act iutended to supply ll more prompt effective und oIhcient mOllns of Ilhuting nuislltlccs tlwn tho institutiou of criminal actions nnd it is unncceSshyslr to ullcgo thut defendllnt had heen prosccuted und cOlwicted of Il smlilar criminul offcnse in ordcr to invoke thc jmisdictioll of II court of equity to secure llIl injunction under these se~tions

Ltp1middote Y Lederer---upremc Court of the UIlILed Stl~tcs (42 Sup Ct Hell 549 T D 3354)

In h Ilrch 1921 lIll llSSessment of double tux Ilnd pelllllt)T WilS mude under sccLi~n 35 Tith~ IT ntionul Erohibition uct Wl~ile ll crinlilluJ chllJge undcr tJ)C act was still pending tho coleclor of 1I1Lernnl reeshynuo uttempted to collcct thc asscssment by dlstrlUnt 118 tuxes llrc colshylected uuder tho internul-revenue bws Held Tlmt nnmillg u pennl ty II [nx docs not mllke it such in fact und Congress not ltilYlng declllrcd in Ilmgutlgo udmitting of no other centruction its intenshytion tJllt such flSsessmenis shonld be collected III such lHunner Il

BaUimore Talhnq Board Co (Inc) Y M-iles-UniLed Slntes Circuit Court of Appeuls j~ourth Circuit (1 D 3312) Ccrtioruri donied by Suprcmo Court (42 Sup Ct Rep 590)

The scopo of tho sales tux is comprehensive and not limiLed to the lIJticles nllmed III section 900 subdivision 5 of tbo revenue uet of 1918

Tn its hroadest seRse l~ gllD1e is apluy 01 sport for llIllusoment In its resLricted Ilnd morc gonorillly tlppbed sense it is It contest for sneccss or superiority in nt-riul of chance skill or endurnnccor uny two 01 ILlI of tho thltlo comhined (Century DictionRIyen)

The word glllllCS as uled in section 900 subdiviSIOn 5 of the revenue act of 1pound118 docs not melln the gumes themselves but the instrumcntulities usod in pluying them lIud includes ouijll bourdgt the purpose of which is to supply amusemcnt und diversion

Su~e alone does not mtlke a gllmc a childs toy und 11 wee ouija bourd is not uxempt from tuxlltion as a childs toy

lhorulo that tnxiug acts ure to be constl1led most strongly ngllinst tbe Governmmlt only upplies in cases where doubt romldns after Illl recognized rules for I1Scertuiuing II sttlttites mcaning have been tlicd Doubt as to the mcaning of Il word is oft-en remoycd hy considerashytion of the legisllltiye inLent IlS shovm by th~ en~iro stlltuto Gould v Gould (245 U S 15l) Ilnd other el1SPs dlstmgmshed

Tho findings and practice of the admirristmtive officers of the Govshyernment Ilre plciumed to be bused on fail conclusions us tho result of invcstigution roquired of them hy sect-ions 3165 and 3172 Heviscd Statutes us ulllended by the revenue act of 1918

Malle1 Y llaUrrr Baker amp 00 (Ltd)-UniLed Stilte Circuit Court of Appeuls First Circuit (281 Fed 41 T D 3344)

Ronmuo InVs ure not ponul laws in the scnse that requires thcm to be constl1lcd with greut Btrictness in fuvor of the tuxplyer hut Ilre relllcdilli in chluuctol nnd should beso comtrued liS to carry out the intention of tho legisluture bull middot1

Swoet chocoillte consisting more than hulf of sugur mlnufuctured ill cukes Ilnd burli adlllted for consumptlOn as clludy pucked ltl con venient curtom for su e I1S candy udvertised as delicious for eutshying 01 llXccUent ugt II confection and sold in lurge quuntiti~ oyer candy counter lmd consumed ut lclst in substantiiII pllrt m tbe form put out by the lllullufacturerfor such consumption is not a food but is tl1xuble ll cundy under Title IX section 900 of tho revnnue act of 1918

Where ambiguity is found in Il statute or whcn it is neccssnrr to determine u fact upon which the operation of a statuto is milde to depend the regulations mude by the deparLillcnt chllJgcd with the administration of the act are to be giyen grcut sometimes Jgtnlctically controlling weight _

The distinction undertaken in article 22 of Regulation No 47 mude by the Commissioner of Internal Revenne thut sweet chocolate should be taed when put up and sold in such form as to indicute thllt it was to be consumed us candy is consumed and not tl~xcd when it is obyiotls fl(Jll~ tho packing or other circulllstnncos surrounding tho transactioll WlU t It WHS to bo merely llll ingredien 1 for further llwnufucshy

tempoJl)ry injunution should llllve bewl gnmted

216 REPORT OF COMMISSIONER or n~TEnNAL REVEUE

ture is a sound distinction and such regulation is not invalid as an attempt to extend the natural mClllling of the lnngullge of trhe statute

The burden of proof is on the taxpayer suing to recover tlXCS paid to show that the taxes collected were HIcgnl or the assessJnenbl excessive

It was error in 11 suit to recover tllXCS paid on swoet chocolllte as candy under tho provisions of section gOO of the revenue lct of 19J8 to recuso to submit to the jUTy tlle question of whllt proportion of Buch chocolato wus used for cooking or domestic purposes

](lfiPPIr Carler-Unitcd States District Court Soulhem District of Cnlilornia (unreported to date) bull

Whero a dealer purehllsed II truck chassis paying the excise tax of 3 per cent thereon and sceures tho manufacture of a body of another concern paying a tax of 5 per cent tbereon ai a part of lilly nutomobile the to component pnrts being assembled and sold by tho deuler ilS u_ whole he 18 not (L denIer but (L producer or manufacshyturer within tbe meaning of section 900 of the revenue act of ]918 and must pny an excise tnx upon tho sales price of the complctood aUtltlmobile truck The doaler may in such cnse take a credit for the tax paid on the chassis and the boar bofore the twowere assembled

STAMP TAXES

Fidelity Trust Co v Edwards-United Stntes District Court Southom District of New York (276 Fed 51 T D 3233)

Somiddotcalled cur-tlUst certiJieates are tlU(able as corporate securities Wlder tho revenue llct of 1918 (suhdiv I Sched A Title Xl)

Mnrconi WirdeBs Tdegra_ph 00 of America v Dufflf-United States District Court District of New Jersey (273 Fed 19i T D 3219)

here one corporution sold to anoUlOr corporation eertilln propertv in consideration of the issuance to it of a 6ed number of shures of the cupital stock of the purchusing corporation Md thcreafter prior to the nctuul issuance of the sUlck certilicates the Tendor eorshypOTiLtion authorized the vendee corporation to issue the shures diroot to tho stookholders of tbe vendor corporation the resolution of the bourd of directors of the vendor corporation conveying the authority is u trnnsler of the right to reeoivo such shares and the transuetion is subject to the stamp tax hnposed by ~ubdivision 4 Sehedulo A levCQue act of 1918

The substantial difference between u eurporlltion nnd its stockshyholdors muy Dot bo disregarded

TAX ON TRANSPORTATION AND OTHER fACILIlIES

Meiac1lke-Smith et aZ v lfardtll-United Stntes District Court Northern District of CEllifornia (unreported to daw)

Vhere a corporation owning oil wells and rcfineriffi o~anized II pipe-lino compuny and conveyed to it nil tho litock ownea by sajd

f urent compuny nnd this pipe-line company trllJlsported oil solely or the plIIent Cmpany collectin~ ~o t~ r charge bnt entering

such churgos Oil Its books the subsldlllry 18 liablu to tux under IiLle V nct or October 3 1917 a8 one trunsporting oil by pipe linD fot anothur

REPORT 01 OOltrltUSSIONER OF ITER~AL I1EVENUE 217

Tho question of the scparate lelJal entity ot n corporation as affectLd by ov11ership of its stock by nnothur company at the time ~es ccrued is considered in 1 memorandum opinion und the elISe )8 deCided on the lluth()rity of )15 U S 587 205 U S 364 269 Fcd885

We8em Unum Telegraph 00 y The Delaware Lackawanna amp Western Railroad Oo-United States District Court Sonthern Dismiddot trjct of New York (1 D 3369)

Where u telegraph eOlllfllny paid the tux imposed on telegraph mosshysllges by section 500(f) 0 he revenue act of 1918 us construed und upplied by llrticlo ) of roguilltions No 57 on messages uUDsmitted by it without cllllrgo for (I railroad compllny under u contract promiddot lding for the mutuul lnterchlUlgc of services between such eomshypanies the Tulidity of such tllC shonld be raised by 0 proceeding to recover the tuxes bilCk und the le~alitr of tho regulations could not be tested in llTly mflDner eonvement to such companies ilS in a friendly suit to hicll tlle Government as not 1 party

Section 500(C) of the revenue acL of 1918levying a til on teleshygrnphic message-s must bo construed to cover all rnCSSflges trans~ mitted for an economic eonsiderution--money or moneys worthshyllnd no differenlilltion call be mude between exchanges and cush-puid services thereforo Llw tllX llttuches to messuges trunsmitted by n telegrllph compuny without cbarge for 1 ruilroad compnny under a contract providing for the mutunl intcrchuni3e of serviues between such companies IUld ortide 9 of regulutions No 57 (providing thllt where a telegraph compllDy agrces 10 considomtioll of tlte pllymcnt of alllmp sum or of tho perfonnunce of Iierviees to trtlllSlllit ffiOSSoges on frank such mossnges nro subject to tho tfLX) is not invnlid llS bemg without the seopc of the stotute

THIJlXG lX FlJTURES

H11l et al t WaJ1l1e ct al ---5upreme Conrt of the Uniled States (42 Sup Ct Rep 453 T D 3345)

A bill filed by SeV(lTll members in good standing of a board of trude _suin in bchnlf of other members uycrred thnt complainants llpplied to the directors of SUll board to institute a suit to have the future truding oct of Augnst 24 1921 adjudged unconstitutiollal before thcy conld eomply ith it but thnt the directors refused to take any liteps llecausomiddot they fcured to nnta$onize puhlic officials charged with the Juty of construing Ind emorcing the act 1he estnblishmcnt and or~llnization of said bonrd were sct out llnd its methods of doing buslIloss stuted find it was shown thnt tho net if ~nforccd would seriously injure the Talue of the bonrd of trude to Its members and the peeumary value of their memberships Held thnt assuming the net to be innEd thc bill stnUld suflicicnt equitablc grounds to justify the Emutillg of all injunction restraining the board of trade und each of Its officers and dircctors froUl appl)iug to the Secretary of Agriculture to hllVe soch board designated liS u contract murket under the net und from admitting to membership into such ~oard ony represelltatiY~ or nu) eooperltie associlltioJ1 of producers III compbulce w1th section 5 of tho act or from tuking tmy other steps to compiy WiUl the uct

REPORT OF COM1flSSIONER OF INTERNAL REVENUE218 REPORT OF COMMISSIOXER OF INTERNAL Rf-vtNUE 219

Section 3224 Revised Stut-utes providing that no suit to rcstrnin the assessment or collection of (lny tn( shull bo muintained does not prohibit the muintennnce of Il suit by members of Il bonrd of trude to enjoin n colicCLor of internal revenue and United Scnte disLrict llLiorncy from Ilttemp tin fT to collect uny tlL pellulty arfine under the future trading act 0 rAugust 24 lD21 as under such net it sole of grain for future delivery without pilyin~ the tllX will subject one to hellvy criminal penalties and to pay tue heuvy ttlX on euch of mUllY daily transactions which occur in tho ardintHV husiness of u 111(ll1lber of an exchang-e lind then sue to recover it buck would

necessitate it multipliCity of suits IlJld us refusnl of the bourd to nfply for designation as 0 contract murkct ill order to test the validity o the act would stop its 1600 members in Il bllIlclt of their husiness most important to themselves and to thCl country the right to suo for an injunction aguinst the taoing ofIieinls is not however neeessilIY to give the court jurisdiction us if they were to he ditlshymissed under section 3224 Rcvised Statutcs the bill would still ruise the question aguinst the board of tmde und its directors

The futnre trading act of August 24 ID21 1 entitledAn IlCt taxinp contracts for the sale of gruin Cor future deliery und 0Ftions for suc~ contracts und providing for the re~ullltion of bourds 0 trude Ilnd for olher purposes imposmg (l ttlX or 20 cenls n bushel on all contraets for the sllie of grnin for fut ure delivery but aXccpting from its applicnshytion sulcs on bourds of tmdes ~Jfi~~uted llS contruct murkets by the Secrctllly of Agriculture on f nent by snch bourds of certuin conditions and requirements is in eigtSence und on its fnce II eomphlte reguhltion of bourds of Lrnde with n penulty of 20 cents II b~shel on middotall futures to coerte bonrds of trude und theIr members m comshyplinncc nnd it can not be sustuined as un exercise of the taxinO power of Congrcss conferred by S(lction 8 Article 1 of Lhe Fed(Jr~1 ConshysLitution

Heulations of bourds of trade by ConlTress attempted by the fut(tl~ trading nct of August 241921 can n~t be sutltuined under the COllllllcne cluuse of the Constitution since soles fur future delivery 011 bOlmls of trade are not in and of themselvcs intersillte eOllllUNmiddoteej UWldole section 4 and those purts of the net which nre regilllltions affected hy the so-culled tax imposed by section 4 lre unonfo(e(lb~e

Section 4 of tho future tradma act of August 24 1021 with Its pellulty to secure compliance wifh the regulubolls oC bOllTlls of tmde IS so inkrwoven with those regulations thnt they enn not be sepfilUted lIH IlOlle of them can stuna though section 11 of such lct directs that if Imy promiddotision of the uet or the appliention thereof to lny person or circumstunces is held inTulid the vnlidity of tJle remaindcr of the act and of the afplieation of such proision to other l~rsOns und circumstunccs shal not be ufIcded thereby sectloll 11 dId not intend the court to disscct un unconstitutional meusnre Ilnd refmme a vulid aile out of it by insertina Ilmittuions it does not contain this being legislutive work beyond the power nnd functIOn of tho court

)IISel-UA ~~OllS

and owing by the bunkrupt to the United Stutes etc in IldIlnee of payment of middotdiidems and in cuse any question uris~ as to the umount or ltlgllity oC any sneh rox the sume shall be hcard und detershymined by the court while the United StuLes is not required to file 0

claim for tnxlS in tho ubsence of any nction on its part tho eourt h05 jurisdiction to proceed in imitUln to liquidate Ilny sneh tax nnd notice to the collcetor of intemu reenue for the district is snffieient us Il condition precedent to ueh proceedings

In rc Anderson United Sialls v Lyttle-United Statas Circuit Court of Appeuls Sceond Circuit (279 Fed 525)

The United Stl~tes i subjeet to the terms of the bankruptcy Ilct Il11d must file its chlim for tnxes like nny other creditor if it desires to share in the estate Any other proccdure would preent the rinding up oC hunkruptey proceedmgs und the distlibution of tho ussets since the trustee may only puy out assets under Iln order of tho referee or of the court ltnd WIthout such order he could not pay income tuxes owing to the Govelument

The Circuit Court of Appeals hus jurisdiction tQ review questions cf middoturisdiction of clnims for Federnl tuxes nguinst hankrupt cstatcs

he collector of internul reenue is the -proler pnrty dcCendtlllt und the proper purty upon whom the trnst-ee ill aukruptcy should serve notice in ardor thut the United Stlltes moy hnn nn opportunity to C3ttlblish its claim for tuxes due from a bankrupt estaLe

Hursl Y LedeTIT-United States Circuit Court oC Apponls Third Gircuit (273 Fod 174 T D 3221)

Under act of Mureh 1 1879 (ch 12 sec 2) providing thnt eaeh deputy eolleetor shall hllve like authority in every respect to colleet the tUxes lelicd or ussassed within the portion of the distriet ussigned to him which is by law vested in the collector himself pllyment of money to u deputy collector other thun the one uuthorized to receive it is not a slltisfnetion oC the tux linbility and does not bind the collcetor

Smwtanka y Illdiana Stud Oo---Supreme Court of tho United Stutes (42 Sup Ct Rep 1 T D 3304)

An action ltgldnst nn internnl revenue collector to recover internul revenue tllxes pllid is personnl nnd cun not hc hrouht ond muinshytllined ugninst the sueeessor in offiee oC the collector c~lecting them when the succcssor did not pnrtieipnttl in the eolleetion receipt or disbursement of such taxes

Act of Februllry 8 1899 (ch12130 Sta1822) providing thut n suit by or against un ofIicer of tho United Stutes in his offieial eupueityshllil not abat(l by roUson of his deuth or the expirution oC his term of office etc bnt tbut tbe court upon motion rithin 12 months showjn~ the necessity for the survival of the suit to obtnin n settlement OI the question involved muy ullow the same to be mlintllmed by or llpuinst his successor in oJhce does not nffec1 the uboe conclusion hie uct being llpplicuhle if Ilt ull only where suit has lIlreuly been begun llaumst the predecessor in office in his lifetime

Vnitf~ States v San J1lJ21~ Oounty et al-United Stntes District Court Northern District of Wllshington (280 Fed 120 1 D 3298)

Under tllO provisions of section 34G6 Rcyisd Statutes the ulnim In re AlIderson Ex Parle EJmrds-United Stutetl District of the United Sttltes nguillst an insulvent corpumtiull fol ullpHid

Court South~rn Distriet of ~ew York tao Fed 317) tuxcs tllkes priority OTCI clllims for tllXes due II Stute county or Unum bunkruptev lid seCiOIl 64n (Cump S1 sec 9G4S) )roTiJ~ lllunicipldity

illg thut the court shull order the truste to plly ldl LIlX~ log-nly due o

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rmiddotmiddot f to Yi i(j tJ ~

16Ifgt1 fl i 10 -~LJ

i 1 -0 f~ 1~IJ

CONTENTS

5UflTljJ 011

PBlaquoe 7

Ot 3VUl a f 1 gt gt- j4T S10~

- - _ -_ - 7

0 10 10 10 11 12

~~Ql 14 15 15 16

TREASURY DEPARTMENT ]6

Document No 2911 17 ]8

Internal Rwnue 20

22 23 23 23

24 24 24 25 26 26 27 27 2 31 n 34 35 16

- - 38 38 38W 40 44 46 46 47 48

~tiir- - m

CONTENTS

14) 141

142 143

144 145

146 Wi

COKTE~Ts6 1Pag

ANNUAL REPORT

0] THF

1922 ~ COLLECTIONS

Souroes 1922 1921

byptmasters 1

Tolal receipt I

Sources

bypostmasters

Illoomelllpmfll

Total rceecpl

235210 3amp 49270 70 J~44 29ll4Ggt-3ii212107186

GI42r 7505 360amp188171092

1~6j6958o I 2OiSO 868 86

lllO532(l~15113672jg38820208691841H ~i 3228 137673 75

3 197 4J1083 00 459337001 95

HIlS 1U17

1262-ibJIl5 liJ6 108Ggt9 00 2~X 00700

27 2S1 269 12

2l593J63 +amp

433G12~1

36ggU~2093

$1921U3iamp81 QI~7193-81

1001)159216 100o72ll02

15 708 73~ 87

+I7oo67amp+amp

I 1919

1919IJj27571 ~ S36521125Z-~ 117ampl950221419G58HaiI

102G3l10135

3728 Zill 05

3l497047B2

10 IOOt6G 512443789375

1shy1241)300 175 B61140(04424821

395693600360 2600 7K1 002 70

5 (17 580 2M BI 3550 150 078 55

lQi~19W

69OIOS21 4OO7lnI18

2J91O8Oil~4387~46520

(967523Illl 3S778li00516 335479aOO 35971840433 12193725261 8I)20175ltl-811

80039364044 512 7)2S7 77 U56B11m B6

10 11 I

INCOME TAX UNIT

WORK ACCOMPUSHED

i [I I~

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

PERSoSKFL

mI 1919

~ 1ltr1

l~6i5g83 7~

ESTATE 1AX DIVISIO~

14023_~~ __

SALES TAX UNIT

1 each tox

TOBACCO DIVI~ION

lYl l~2 ~ I(I2J

Pondbull 5041 9~1

~L0~ 71330

POU-niJ3 1~~H5312 11 G70 r035

375220

X Orgt la751

191 1914

191(i 1151 1917 )321 1918 1lJI

) l~il

19m )2100

iVb ~l ~

~ I 213 ZlCo

2IM z~n 0 l91gt

~1011 I In la17

-moun Per nt

-$427]O ~

-202B5261 30 V - 1244l99 237 -1035amp321 ~ -11951311 lJ2

amp6 ~

ORGAXIZATIOX

STAMP DIVISIOX

COCgtCLUSION

PROHIBITION UNIT

I I _ J ~

XAROOTIC DIVISION

I 1111

11023-22--3

PRR1I111 VIYJSIQN

Renewals ew

vcrsimJnte same

Jjr~t()nI - ]JJ~O1

AUDIT DIVISIOX

(JlL llI1810

PESA L DIY1 SI01i

1731 1706

25U 1419

bull Wgt U

j) - shy --- shy

middotnt 4537 5448 5612 70i9 2J666

19~L year ml=----------11 -- shy

CompTOIlwes

1~ ~UlT

51 11 13

fOlal 2 115 285 77

KUT IN jUIT

n ied Iing year

Total to bell~

counled for

-- shy1amp1425

2575 HKl7 31732 H~2S

M~ u cellod jeeter

-- shy -- shy1M863 1 45t

2133 53i4 no 14~72 751 5510 2zg2

Total handled

-- shy170321

2134 poundIU4

1623872

0 haIld

Jnne30 1122

-- shy

19 Hpj

S7J3 16100 6656

11262bOO59 2512100 53541 50

471 i5786 1676197W

100 2 ~19 5493

13~ zg4l3 903

To(al ___ _ -- shy

21433 - shy

220664 --- shy

253007 --- shyl00~22 52J2 2020 iililj] 149041894

1121 IW2 ce (-1

Tolel 195J3 213SS +1r05

ClIltlOe

~ D H BUlII

bullbull

10-J00

It0gtl200 25000

5AA100

11186OO 3000

shy ~_

amI 10 eeIlt~

44iO 1070

217 60

RirIed 9pftll~

iiishy

~ollon SlIAO

liWd ITomshy

J$1100

11 -c fl 5UJn1ll)

gaUon ~

11Zl1nM

1 -iii ~~~ 7 17142Zl D j

(j2 I~)II

6 ~i7 ~i

2j~ri6-jj 31J7iIJIj

12216 li

FrUit prgallon 1220

121762074 9 721 ~2

100 62i70 3lm1lD133 111~1~93l 2i640~62

~tl9m21~ W70781I 189 IJOO~

663547 _ ill 25-873

2~ 0000 ~01j 001 OIl

115 90-1 9l 1)(11191) il ~23D76l7 251831 il 287(t 2 li2~5D 73

1115077-~

2MJ]2~O-j

11aS2O~G~

li2()~7l814 56702020

J OSOI)~n ~~

W~amplImiddot

~2 191 oJ 111 Fgt1 ~2

3 6J11 1~(I1i G iCll tJ ~1

I m ~~ 12

ganonIt2O

1900998066 142737140 33825950

r80819799 3611271586 14 )46gt2 75 2721112842 SDSOSOS1 8 ~1 002 2

H 270 (19 ~2

H1)12ii9097 1372(15822

1M Zrll 60 03 133773678fi 3071)2347 17 (jj6 762 8~

2221211201 JO2S5WSi8 15 Hi 826 58 10939939lt5 39915gt104

130 180 292 OJ 00 4U7 591 ll 157BOgt90bullI[ 30 297828 71 34012(201

37498468 04 175165U-7 23023_174 921middotV1O~

lOl41 4Hl7S9J 127~3(O9 2491 716 8~

Districts

1 l2JO Zl 3 M2 l~ I

j iii ~~ fgtll OJ

28304i

23251i35

~7l1 00 1l111JI~J 2237 OTl 32

782tJ81 l~~IlG~ 70

niiili iii

3oifO 1 160 4~ 13 71l91 GO

Ziri 1~62

~ 2IlOO

- - -- ~ - - - --~ = -- -=----------- - --~- -=shy

----- - - ----- ---- - - - ---- ~- ---- shy

s-IHOO r~13-91 2ZrJ 17 5335 7703 1667 1300

SIOOOO 2500 14107

Flarlda cegt

74o-I0ll 3lt500

IIJ2~7W gtlt000gt1

1 -- 187YJ 70000

22632 50 2dNewYork

1~4G107

112 21

22 65i 09

------------- shy

1 91[1 58 ~oo 401 G7

120001 2JO00 ~oo

498152 ~oo

5 1511 500 ~~

516 1001111 10000 10000 2500

foo5t ~OO 41 01

149158

J71608 91249

2 475 00 00

1138402 120 E6-l 5J I (ill) S3

[08300

3 iiL30 85212

1Ot~ 78 8 2M 27

9500 6250

321200~ 2 4amp 74 23931 74 6 91K 37 ~oo 3500

1000 7074U

I jlIJ 00 (100

IOjl09 2157amp4

12500 27500

1773919 50042

middot1 middot1

2G 039 22

- bull

1lC4773 J 97amp 7B

34 C(l8 j

498 SO bull wOO

- bull

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

17 ~OO 6

1lt)1 0)

llCCllll_ neODs

ltliWlltl pirhs

113-1149

110bull

Mallllquorlaele

1 -- -- 1shy

tw 70 ~~~i ~middot~~l ~~~~~ l-Hm -87710

iiiilmiddot i1 jl

00 barrl ornlOTl

middot1middot

1 __ -

$018720

R~middotil llq~r

lt1oole of (yle

laij) soc 001

~lt 671) lfl

iooi9middot 3795

n 737 77 iIOO

6B68 (2Q

I-~-----

91 H ~J ~

1 rfJfJi

Imiddot 13334G36000

l~3( 228 1lOO ttl 6[000

~7~i6 ~9~ g2) Til

2i)1l3Co

13334 319 fig l~1 70 3617745J

2267291 18 ~ 73711

Zljlr~l 8ll ~

3Sl9illgt~

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400000 c1~ar Wr

31200 9 so~ 10 108100 2727K79 67200 3221 20

$iSllOO1100580 1~

17 iO 11000 ~ro2 72fl 16

70412 H 220357 ~ (cr) XI tiAA ro

2r2110 i44-oo

162568 10021lI 4 114l39 7~

3600 12000 7009 12 230372 12 122 37 n5~ 01 [1 21 ll93 6H ~00 -

~OO - 161 TP-l 19 ~ ~~- 1410 9292 ~

7000 1M 2-1

~n 00 3S100

3O1913 12-1100 2I~i00

1(t 00 1100

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small cigars

tltet()of o cent

nl anr IIm

0_amp E - shy- -~ ~

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Mgted flour

IublLc utiliti

60 82 II- 3727996 241370lID~

1429254 5034720 00 610

-New Vork 2]1)-717 2795228 71 Ohi~ _ _-

1157544457 3162259 lill303 1G

7750015 U63IG56 049ffil79

W~shington _ _ ~gH~ _ M20 213346

_ bull r bull

J--U_shy

~ ~ ~-

per cellI

Bta1el

00 MdItOO or tNi1

$67 4amp 63 201816

1376432 60S404

12~lfI 1~I11

479n~1 13~~70

premium 1 cent

13011 0 OIlAAIS 151~30 ll 5-0 95 2l5SO 22007(15

prem I cent

JIIIIo-shy

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3lllIcent

5percenl

65316557 1112543

tlIIlISS 45~12

I20231BM 971401 sa 403302 t3 1318137 72V~ 0

114907 0062~ OJ

~ 1112159(2212608 J5S99732 3M7S4iS3

273318 7v Jll 6W J5255

1j7~t74lS

1299760 9OIl6Zoo65

43767370 12M 25l 27 53m2~IO

1l1jJ5401 21 2~22J2OJ - 6O41tt91

411751 17

S~(LltIIO 71I0(U3

l71(tltl13 S 16717

lmlll1~ 61 11-I712

100075 17t G5~ 70

rmiddot 72 427 111

iii36ioo 11756

=262 (15 l4700

46332 26 266Z 70 rJW36

11gt127 12739

-6)-052middot

middot0

]or cellI

3255amp65 18~2~ 9t tiIf 1166 75

63SZ5701 Cij71IIIH 6128 241 1

279713 211101 00 M l3

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Chow ]1Om J

percont

18i2281

4SIt~U ~7216

2 lI3 62 247369

20059734 ~695-98

G 762 78 91 g-

Stalell

- 7ii05middot 155137B 139183 -_ ~()8IJ30048115 m_M

39~~~371~3L 6gt8 Jr I n W ~~m~ -l2J4M i~ 3463 _ 12 ~1 - 13974

States

0shy ~- - i ~

bull00

0 bull0 ~

-~ ~ m0

~ ~ ~ ~

Dcverog rnnd

UnfershymcnlOO

so1ltlke lO1ornl

10 ccnto 0 lmellon

thoroollmll 1 COllI

peT gallon2 ccnt

2 C()Jlt~

ing or mlln~

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or9eents

-Carbonic oold gil

flIIlUnd4ceuLs

6009124 9~ 265 79

1111526160 iiS2339 f3

2 130818 75 9264914 12lgtl601

WM Z71 7~O 7~ 3777038

Wiiioo ~~

1ll7Hl3 100t0I 4212 41

12923laquo 317915

13952222 1910241 6mM 689311

1I5O1ttl52 006-41-49

113lt71 S1 71)135265 lSII~17J2

12rfl~ 9~ 13JOTi2Rl

146 IZI GO 22 en 01

laquo0013 42 11497amp1 76

zn7-1562

11476 1354081 457339

8140330 15llOt66 ZlooISI 76000 70 75Jl263

m699S2 861632

25066491 10622 81 240651

23t7l~ 578Ql

Z4~~4~

=~ QU1OJ=w

970353111162 17 rl-iW 3Uf45 2IlI-6I 15li1Zl

2111laquo 1431

2U[~ 73 12549

437114

H~~ 1iOgt31middot

2 HSo09 ~w

SO I~ gt2001 3~15

627100 lli65

4lli1 I lgtS1iO

l11S959 2~7 74 25246

lMSi S981

1gt1-00 1807003 4amp-39

G36165li 1~7Sl611 2-174314 ZlP2Iaa 197386l

130 lIiil15 37ma 78-lms 78 510083 5 liGS 14

11 j(J 1i1321 5300

I OSIoOO 6Il2M

422gt162 92Oi41

laquo71171 ~~

1IZiM 233751

7-SO 37~Il1 71 Ill41lU~

3K1n1651l 0~371l 71 Mril4G5

~ ~ ~ n 0

~ Z ~ ~

middot1lIIk-shy

I r- J lt bull 1

--==--- --- ~- ---- --- - ~~ ~

bullbull --

0lt Iable 110

Ablllffi-

15-1100

-gt82274 $250027l 1~1 51

76~87 11667Ol 739 III 26 12) ~I mJ3417135(6 5 IIY H 51645

17664~ 42 I~ ~17 2f 7l668 B74amp 2 11 70R 21 570

l~7 1-16 65 16 1~2 go) 3-11 fj8

PCIIgertomegtshy

billtl~r~r hiro

(Bccordi~

to ~2Un~~ih)

Use 01YElCIol

poW()l nlHl Bailing

booL to ~cDrdiog

~o cnfl1

1ltIDlluge

11010 2[gt0100ISlICB 16fC3

IL6911 41)01141211 1 amp1J 7[

6~1 f9 m 21459

76605 75 ll ~49 ii-l 941m~~

2S4fj migt 53~ ~

ltIS 71 104 216 9J

207 lOS 918340767

11213274 ~9 42Gl92712907

$11001 i(

34~1(IllJ

2076224IS 160 91367871555143

273gt6016 ~(gt7 71 1~rr9 392-1 14g 00 ~2 03950373

i--i i83 019 ~ 3 800 4lJ

7 141i 7bl 7~ amp12 ~l2 113

raquo41511624-708041 ~473lJ4571

2u912 176 26 r 750 224 34

I - 3B amp)it 9(1 J143L 23JUS 34

bull bull

~-----

-MlseUalleom

sect ~

h 10 Total (1li1 ~

- JJ~g

-bull ~

-+ L shy

bull ~ m~~

-~bull

~14 8(ll 208 ff

~Vt 6 358 196 IJ 4 157 296 23

6185434111 46 595 648 69 gt5 815 14() 71 I 23 875D14Z9

GllllldtoIIlL

la tsl

~lieelhl1Mtl8

taxe Total

I~ 00Il 9ll G173771

10 521 2fiJ O~~lJ 0022

14 27DOJUH ()2 bOO 913726582

5ampllIl3443117580

676(im71gt81l 1-15 8

527605268231795gt18I IGiIlilii 8

128 WS 272 5H216igtl9H9341I971

2~5 798087l199699on002 IX l(j

79 16436118

H1i409253~ 978 009 92971~11I

J 1 2 7 2 17

1 1 4 6 5 0 3 6

75 1 3 1 H 8 2

3 1 2 01

08 1 9

1245420010 00444 00

i1385952 1642756

3940174204 54J101793

22 979 51753 190245734 733340012 588625507 6 7l8G56 78

83247206 739232 79

00698593 92 22317 07G 08 661 026 31 8 131 469 68

16 836202 43 121613132 381426522

1600166766 3963320146 89616 (X)2 S6 15955 1H 17 123523549

3242147549 112983032 6045amp1709

27352294 159824032

3938331118 419 104 6~

252 ff7 508 69 9923376953

7~8052 55 63403 W7 65

412590343 385719208

909011954 76 1575158362 174834348 92183022 762058442

1730066581 215909625 116010015

2SD1826818 487715Iamp 540060344

1360906725 53l 66I 15 45743029

SIl4MIIlO76 264232 02

2141234112 697904506

13165285589 1995660068 00224amp1[gt955 ssg66 17

1185468616 1431985728 20 9amp 706 60 1551500303

2 111 891 01 27033256773 53032300 55 236587amp9 19 30379621amp1

3312219621 2275395700 1480420807 45971936 56

100 813 493 51 201874134 00

4625300 S8 i640497oo ~MJ64S8IO

3432 162 06 1526gt~OO75

S3M689 5909 1l99 22

12241332934 1111173938

J9230167900 18402452 57 18 792 189 26

336 70s 042 58 3574370698 11 447 385 Zl 25G5~OS

2179467613 52347675 73 middot513048726

45743029

Total 2QiJ6 018464 85 1110gt3261815 31974)108300

~~~2~pound

~~=~i~~

lmiddot

[ omiddot 0

~~~t8gtj

middot _

bull 8

bull II

flSi~~8Ej

~~~~~~~F~~~~9~~P~9~ftF~$~99~~

lt ~s~t~~~~~~~~E~~~~~~~

~~sect

~l ~~~

~middot~~

ffi ~~~~~~8tS~~~~5~~~~8~~B6~~~~~~~8

bull bull~ ~

bullbull

--~---

------

--------shy

-- - --

LIquors

8plrllbull

Dltrletll

Ii middot 857

16 let

6tbKewJmcyKcw)ledco

~N-foa

M7 bullbull

1 m 232

121 11 ~

12~~ 193

54 bullbull I

G8 ~ ~ 1 2

i 3 38

3 ~ 2 i2 17 I 2 shy

1033 33 9 2 I 8 36 12 1 47 2 bull bullbull

I~ ~~ ~~ ~ 28middot ~tg 5 ~ 1~

~~ IH6 M i i1

234 1I2 2137 51 I 61 - ri middot2

22 2 2 9 I __ 3

20 36$0 1M 8 12 5

H 2k~ --- 2 ~n bull~ g~ ~ ~I IG5 3M 6 16Q 40

J ~~ I 211M 8 lISt 100 20

-- - - ------- shy

bull bull

-- - -

--------

thNewJorsoy lt71

00 2 1J35 31f1 1001 2ll4Jltl m

00 4484 H T

1~ 2l)JB 1569t7J9 2573liO

M 3020 ~

00I il((

~ ~ 15337MH138 Mt Ohio 1H m m -1477

~ 362 I 362 13821 mil OWo 4005

m 2749~ ~ J63S

bull 700 bull

3~ M 00gt ~ 1~1~lZ 1182 0105

uth Dakota

Islandbullbull

bullbull

middotmiddot2middot

00 6632

u dtah

TelltSll

4577 ~

IlWn1ton 10 419 ~ 133 17813 ~~ ~11

U 3350 00

bullbull0

C 0 ~ ~ m~ 0bull 0

bull~d ~

- ---------=- -- ---- -=--- ----=-=------ ~---- -- shy

Total CalHomlo

Total Illinois

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

(~~bull 1 -

bull Other

IDII[crSSSu~arSIeml

Elcmps In pross

Stemmed 1(

_Unmiddot slemmed

In busJan I

Opened Clooed

DIs1l1et ~Dd Slll~

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

-Poundbull

On hund lau I

Poundgt

PIlUMbull

On hund JUIIl

Remowld

Podbull

Tax pelddlInug 1921

Pound8

Ulah 3 ~lIont I

191533 30681993

----- - ---

-- - -- --

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

Pound Poundbull

- 1767 39l1I73 1457

~lh Miampoegtri

ode hRnd Rgt

_ - 193lt31 ~

BY STATES

lIacl~ri

Jan 1 1~21

bwashy=Jon I Igl2

~crnps

per 1000 1000

To clilroni3_

Toial Wiuois

io ----~---------------------I

lt 000

E H-CIGARE~TE

Il1elt

ifbull

1~29600

A bull

bullrag

5i~ig~~i8

ocmiddot

~~~i~~a~i~

~ bull

~g~lili_~~~~~

lshylJ

~middot

bull ~c

sect~~~3bt

~~~1tlsect~~~~ltl

bull ~~~~~~~~~~t

~~p~jljl~~S~

~~~rBgjg~middot

~i~~~g~~ee

bullbull

Fsect_

sect1~

bull sect~

gtI ~~

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Jt~amp

2~middot-~--~

bull gt

_sect~_secti

gt bull

isect~~~8~g

~sectii~~~b~

sect~~~i8~i3g

-bullgt-~-~i1

~~-~~~

~~3~~sect~~

~mbull

1ll~~~~

~~~~ltt~

bullbull

2ll~sect~Ilf~~~1r

0 bull 0 gt

gsecti~

isectsect~

0 ~~ri~~UE

gt shy fbull ~ ~

~bull i

bull bull

O~o1-_W-sectC

bull nmm~~

~ ~oo_

~~_O--

sectsect

sectsectsect

bull bull

bullsectsectbull

bullbullbullbull

bull c bull ~

bull bull

bull bull bull bull

bull bull

middot

t1zlltJa~~~~

Ibull bull0

bull sect

bulllKbull~

sect ~e~ei~~

bull sect

sectbullbullbull

sectsect~

middot

l~ shy

sect t

ii~~ bull

I ~r~j

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bullbull

I sect

sect~~

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j_sect_

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_~_1i_~J8~

- yena

~~~~88~~1H~1i

bull gt

0 [~sect~mm

bull 0

bull p~bullJ

~lsectJ~sect

~~e~Og~Ef~

sect 0

~middot~~iimiddoti

~ cepound

~g~~~g~1

middot

[ secti~

~a~el5~ii~fJS

middot

bullbullbull

CigBrlt SnllJ

y 1--shyRlIOIllpl

Ugt ~ 321 i2ij605i636

451 72o1~HOO

~ 62ll6312~1 21iJ3655M mbull1gt51

Toba= lind ff

0 l~ 500 0 5 0CKl

Number 000

111250 0

12100 0

13l)O 000

Ill l5O

00057000 ID

Num ~OOO

1I0000 I511fO(l

iIOO= 0

000 1210500

416000

000 138 llOO

~ Totw 3313Jl) 38iIDJ 3455300

T~ 1~4gtII 610li)1 6S8~ 0 I ~1U7

CiiOrrlle po Igtooh

I uDtT X--I N~mbrT

bull [lt~

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~ bull C

~~ bullbullbull f

f a 1 ~

middot bull ~_~

~ bull ~

_laquo

~llIiS

bull ~~c

~bull lt

i=~f~oCg~g~

bull ~-~~2secthg~t

~9i~~(

~~~~~8sectsectj8~~

g~~~~~iii~

~H~~sectUU~8~g

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~ P~~r

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~3jjiffl~amplS8lU~8

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bull -

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bullU~~~

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bull ~--Il~middot-O

bull ~liU~~li~~O

i U~~inU~iii

g sectS

bullbullbull

sectsectsect

sect8sect

~------- f ~ e

_sect_~_

sectsectsect

~J~~IHHJ~

~gn~sect~~

~()~oo

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

~sectm~

bullbull

g~~~~~~~~ampamp~~~~~~~~~~~[~~~~~~~~~~~~~~g~~~~sect~Q~~[~

6middot

middot ~

bullmbullbullbull m

bullbull -j bullF

bullbullbull

bullbullbullbull

r bullbull

bullbullbull

bull8 ~

bull 0

0 bull ~

0 bull

bull 0bull

middot 0

~ bullbull

bull ~

_ bull ~

sect~asectgg

~~~a~o

E~--saplusmn~

gtlshymiddot

shymiddot

middot

sectS--3~

e bull i~

Imiddotk

(~IS~~

- bulli11

~ jj bull~

~ bull

shy 0 ~

II~I~ il

=1-bullbull

I~gi I

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bullII

bull Imiddot

J t ~ Jil

bull II

sect g-

sect ~Ir

- -j ~

~ bull

bullbull

11~I~d

~It ~II~

I~ II~I

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

Other opium

tty tlty tHy tlty

LKongo_ 216112 2 Ii 1 Alri 6 115 5 1084 1 40 17 13010

ltleriyu(ives

Countries No Ton

-----1--------Tuxshy

Total bull _ _--~-I lSI 106 1714 3386 28312 96921 9801

Tot~l 10~24511l3lt~9 18-36712410222 10740S 466SlIII 1500) 1081 ~

4 26549 __ 3274 ~SoI3 23amp6 9 120 4~

74 17 amp12 1 W4 147~1 17b9 5720 WI 30 1 19 15 ZJ~1 3 29 ~

21 239 25 1~ 3 61 16317 41173 47111 8521 2915 21147 Hi ltI

4gt1 441ti aw 22298 2 100 10 7 2SO 2613 174middot12 1 310 2401 35 4

123 9750 914 1343 ~25 27g7 3r 9 _ 959 77101 4l51 15~amp 1161 481gt 74 II

STATES _Con tJJlUed

J(alne CalBampVllS

8tat I I ----- shy

~~ot1lr ipn0 lglon

IG~ i o~ O~ GO 6 55 25 2G

110 92 16 2~ 212 1385 1341 211

121 233- 411 7~7 1~ lW 011 HOI 12 1i-l 4 77 ampi 570 5 71 26i l~ 26 ~

I 19 W 49 76-1

~ j _~1 211 1954 117 2054 (ij 676 49 gt51 30 I 424- IJ 1~j 23 2571 20 151 11 143 l~ 351 44 275 1337 12 290 8 17S 5 505 as 530 ~S 6291

1 8) 1447

217 gt8 37 )2(lt igt 11~ [4 141 ~ J) 7 03

S W 8 l1 IS 192 8 03

16)(f 10 42G -1- _ ___

~71 2(7[ ~80 3620 lJ1 41 2~1 187 17 I~I

o~ I O~ O~ O~ 901 1122I 431 48 4~

1gt4 bull 1538 3 J2 1767118481 1971 192

3121 2615 ltIi 10 1621 24(r) 321

461 297 4 48 2OJ 1675 tOO 100 1~11 Im U 21

~ 54 7469

1 1I~I 6~g_ __

~~m 224-141 1)076 NJ 6478 1616 1 lil~

4til 39151 In 1510 12

1 1If300 nlJ69 71 596 5989

f49 UIl7lt1 02 1428 1390 uN 714 772

Jil~ (SUI ~~

WJ~ 47350 if 1101 613 __

1 268 1425 ~

~ 2ru lID 2 26

237CS 794U 7031 8382 25) ~ 0 2 Wmiddot

472 521H

ill1 w

100 451) r7 ~2671 ~ 14~ 2 W41 W~i7 302lJ

1J~ 5453 ~ 4202~ ------ 1ltJ1 42ilIZ7 20392 ~66S

0 bull

0 0 bull

0raquo

bull bull

~sectg

etstgamp=$

bullbull

ltraquo-0

lti~~~~~Blt~_

cmiddot

1 bull

bull gtbull

omiddot laquoz

-lt5 ~

0bull ~

bull ~

middot

O middot

bull ~-lt

~ bull

~c bull bull

bullgt~z

bull ~o

bull 0 bull~

bull ~

bull~ O

bullz c=

bull ~

I middot0

l~ I~~ ~

bull 701 9 ll 1013 IJ T ~ ~~ 701 118 00

1013Moine_ I 12 ~ 21 413 ~ (I I 2 bull 407 1718 ~ ~

I tl~I

gtld~El~

iii r~

bull cmiddot

middot

Imiddot

bull bull

bull -

l~middot

~~gltl=~E~~f

pl~J~~~~~il1

emiddots

~~sect

I q ~3iisect

I bull bullbull

bull 3

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

laquotth

~-------~-----cT-------

bull F

middot fl

bullbullr

na-shy

lacturiu~

I--I~--

3~QJ4C

__ bull

~lhCalilovi

2poundlIlta~

middotmiddotmiddot~

64middot

middot

bullbull

~~l~t~

j middotmiddot~

middotmiddot~1

1cimiddotm

~~~~~~

j93750I~

3389~85

3~7J81

~1663l4

13l3(~5

Lltl1llSlllll~

0 1488I21~O

7 16M9l~4

__ bull

lolll7m~

11~12~no

l-o~27

3~2Il1~

(ampfIl~~

3m~16~

bullbullbull

__ bull

bull __

bullbullbull

bullbull

bull _

bull 2

1~75561

bullbull

-middotmiddot

middotmiddotampm

i4-middot

ltNwy~~

2Omiddot

bullbullbull

bull~~

bullbulla

l ~0Il-l

1Uh~eYorllt

~lstNewYok_

bullbull

raquo5

i8i~182

iE~p~E

imiddotmiddot

12LhPeD03llv~nIa

bullbull

bullbullbullbull

bullbull

_ 37O~1

middotbullm

~071086

bullbull

middot m

gt_bull__ -

7l_~_~

imiddot

middot ~

I~i~Cmiddot

i~icmiddotl~

~4~middotl

7 524~ -

6-0-~~~

~ middot~ll

Ji-ampiiiii

-------

1 I1 11

ii- ishyMnrvland

3lXI1l411 3412

1lH77 bull

6jlO~~340891)2 __

IlJ~tlct

Dl-mLL~RY WUEBOUSrH

Whisky

5M I 1M43 81058

J752374

lOI8118

I pin~

tti~~li4~T 1--

~75417

_~ - -shy

middotIO 36931

35 Di4 7 ~10 456 2 ~gtS2

21859 s7iUij 3~27(l1 1M )

~8tJ 5~i~middot 117731 611553 31271) ~

~I204 343937 I 33116

10255 7 1043

~46 4 176 iI 4IIJ1 l5 9

JlOn20

6352gt- 3 I J~n~~rJl~I~~~~~~~~~~~f~_ 3448l~ ----- 50

- Tltgt _ 441M34 1013~12 102112 Sl 4 3 ZlO 615$~818

huSel(__ _ 34890 3489 deg --~--------

bull j

~~i 2 l96 ~

89 cU I

-----1 ~ is 4

11 l~tt 831313

6 TlC)~

-3-~-io-6middot

JrlL To

-us 21 SI56 8110

Mlao1 WO l21 I

11O~ I-l~~~ I~ ~4r~~~-~middot1 ~~~

Por(R-shy

()hUAnOOgl

g~ti~ Des Moine

middotDHroit_ Duhlh

eNo york

l8 ~ 2

1831 89

31~~~ 1)S5 39

lHl ~Q

1llI5380 2 837 97

83 192 70

136 aJt 30

- Tor1

~ 1771

bull bull

Dlal-riol bull

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

705 2 1V 0 Hl-J

7J 7Q 5

Neutml

oolCWe ~lirIl bull

bull 180 ~ 105

2 WI 3

TotaL 113~476 99S~ 1 I~OI I~l 6 l59678

GrandlOtGL

r 2 2Si111 2$73

G9~72 617g ~t5 4gS1 71 7~gtgSl 3 7~17 11 Z71

c 9 27826 21835 54523 54523

100ltgt ----wlt1 2 1----0 --I~~I~

I ~6 410-6 498 1 j(l9 5

112477 J11~i7 19J08 19toS

5001 5901

__ 1~1~13 1~1791 486 159678--I~=---- 69 372B I 113358991 237611002120

~~ffi~~~fi~

ft~~~ffi~p

~ ~~~ ~~~~~~~~~

~ ~~~~

-~----

~~~~~~~

middotw

D1stro)5

Sprlnt I Flill

Sprino Ftill

Spring ~nll

21415 2U ~S9~4 3MIO

l5 7_gtII 2 95() 5

~jIi1 1~Gn1 4518

l25S I 34O6 61-1003 17812-6

13336 amp17 ~128 ~~~ iiampjo 9931 213

(~O 7423 2(20 G~9 gtm~ 2316

3462036 13OJ5 L8J 25~ 4 ampgt z ~ ~~~J3 25330 6

l~17 191~ I

8l1-l2

ijwil9l

31276812

22 00l 1 lZlm 4 9762l 5

2009roll4

nWY7 17 2J6417 0

125llS-gt 0101~1lI9

Gnwd llaI

isiiiB

26I1-lI~

644 42800 -- iii0i3

124709 412992 11008 __

14997 9 8875 1 4883 __

1064819 111soo8 13780 263amp1

h 735 ~ I 9Y 492 9 5 1611 6 ~oou4 11l65346 352()444

bull 56 32i 7

42lt170

190041

153004 I ------- 1446 S 152 0 IB 962 3 45077

lShiiO 56 l(j 4 300363 54488928

73S7L9 _ 42iA 2i0102 3~500()

2OOUJJ SlHu6

45mgtl5 1~amp17S

1744gt157

w ~lIJ315lI~J2--O

12S933 ~7LS

HlM 5 694172

l07Il22 ~ l(oi8 ~

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shy-------=~

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45MOlJ48C 11l21 1m

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38 007 lltgt3 SG 4 ro 67amp 29 3983456148 2S 2114 218 97 15307~718 999622900

1715222431

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II 770 51- I50712

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163l2~1532322 OOl~Jl6OT2671

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1l2t4~ 8lOU6ll U 579127gt5 ~r21

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lpound

bullbull

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5thNewJ~cy

lstN~wYok

t P~nyh

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mmiddot

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t ~1~ilM

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liO~22

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101~62245

bull Q

bull 22

19451~21

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3 66~52

10 bull

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1 1e21l11tt k ~~~ ~~ ~~~~~f~~~g~i~o~~~~~30JJ30lm __ _ _ _ __ 192001

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I ~2J1 ~P7ll0

D lIalID6_

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fortillLi

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H 19 911 00 1J57511l00 653i372U 35gt20050 068917110 2 791 ~1 50

~OO97m~ 0 ~~ln~

7147120

21019358 tl2 1751310012 7001 73~ ~ 4l5i 917 If 772004405 311li5W81

120) fgtI) 63750

18IH775

11(6828 9-lO00

~ooo 50

24 Il~(fl ~(lfj7

r8u(5 -UI~ICli

Districts_

11563S511J I 316 62f B~

~57J00 QS7 068 47 Jl410-4l Jo 6l5 SJ

152 5SO 39 179006 Ii10111 Ohio

~--------jl I I -- - shy~10ll7G1l 13267

I-(J74Or2 35833 151121 Itmlnols __ ___ OO ~527

Tota_ 12003loi 467180JGBl9 r 11100 17476M M

- laquo shy

filsect

~ 8 g ~

~-~-~~-

00 jiiOj

21_2-1 f alcohol

IJOO~lll ~~~1100

2700-00 BOttlW

Not ova H Wrrolll

llkohol

21_21 per00

Blecha

4470OJ

2J1I~J~1

as311l75

iiiimoo ioOOO 00

675 00

J4415SO I 201200

middot~oo4689 00

r Noolml

Uoo In Wending

lIlObol

UOO00 4800

4IJaOO

Remawrl far 1Am1l~

lIlC1gtJgtol

Nol (w~r

_ 1=IaIcoboL

_- -jiliooIl~~ 380 00 _ lilO 00

273GOO

14-21 pu n~

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Islcllfoml~

3B300 00

WisClloU~ 125 ~~-4J 191~1~~~ 1~1 I~~~-~

l)js~rids

I~ CalHomlo

O~toI9tllJo30 IWl

Not ovcr 21--1 Ir

l-l~3l l5 86334110 1Hi00

I ToUll M

______

POlIOW

1l~14 1 f407b5

251~19115

Olher ~i bull bull

Olhar nJ3orluls

lIIalerlollJollIIds

IKl5702l9

--_ bull bull I J 1

- bull

I I I It I

~ ~ 11

Novnlt1 Nob=ka 00

I~7731171 7Jl6~71 H61)~29-I U73JS

J10~Jo__~~ 1

Rlt1ItJeol PmU

~ _~ 4~ fJS8 4 2 bull 1 (15

151 6 1 ISS ~$1 1775 1 4 bullbull 5 01lIJ

3696 (72 22 () Q -l412 J529 38 29 20 4 1611 ]205 323 bullbull 1 17 I l553

3210 1776 10 ~ 2 605amp 42 IV bull I J7S

1 bullbull

1 I bull

~ _bull _ _

~~~~~~t~~~~~gt ~~~~ ~ ~ ~~~

~m~~~~middot

~~~~ ~~~ ~~

71 I 3 75

~ J 3 2 II~~ 00 2J 4 12

12 208 33 2l 45 21 2J 19 B

]32 41

12 157 1 4-iG 18 2 5 5 3 rI

~ ~ 1 1 2

(15 38 l8

3 - bull 21 11212 235

I~ l~ Q~ 2 1 middot1 215

~ I~ 1 _ bull 23

~ ~ J ~~~ ~~~ ~~~~ ~~~~ ~~

Permitreroltd

bullbull

Totol n 6

1middot

41 __ 1

middot1middotmiddot

bullbullbull

1 __ bull 1 ( ~ 7 17

11 6 Ill

-Tmiddot I ~1---7112 -- ----------m

bull bull bull 3

E 84-nsTrU~

8 ~FI~UnE8

11I1c1

~piril~

Krmiddot

~IBlII(lIlJor

middot de

-~~-I---I-l~-I---~----I~~-I-~-+---------I~-

-_-~-I-~-I----

~labampmo_

bullbull

bullbullbullbull

bull H

j~S400

middot

middotmiddotijs

ilmiddot

8~R200

t of C

0 3~1j7r()

7~2I1O

bullbull

bull bull

7 bullbull

bullbullbull

bullbull

bullbullbullbull

0 bullbull

bullbullbull

bullbullbullbull

bullbull

middotmiddotmiddot

7~middot

lifbull

bullbullbullbull

~IAlne

middot

IM9J~middotOl

middotmiddotmiddot

middot00middot

bull 1

~middotmiddotmiddot

nmiddot

0 bull

~1 bullbull

bull bullbull

bullbullbullbull

2~tilo

K~braskabull

bullbull

bullbullbullbull

bullbullbull

bullbull

middotmiddotmiddot

middotmiddotjjiJ

middot ]o

12t2~OO

Ermiddot

10i~00

middotmiddot

middotmiddot5i

imiddot Z

middot

middot middot

] J74~~

r PROP~RTY

I8pVIU1ln~~d

Mal~~or

bull r

6dbull

9middot3

1~C97(()

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ll~n-JOO

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hidegw

umiddot

bullbull

bullbullbullbull

WYOlllil1~

Jmiddotmiddotmiddot

middot

zraquo

I87W67

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I I A~

tll Af~n

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middot

rO)middot

1~4tS1IO

middot

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middot 2

middot

middotS

0middot

bull i

middot

78971l6

bull~w

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bullbull ampI

bull 0

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~--------

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1nltJ1l(

_ A~ ~ -

(5 M~ 25 2900412

31l ]1 57

34 4Jo oS IM72l _21~ 8121~~

22442 OS Im 2 I 25757l1J g7 lIO24398 13 929 72 H 7sJ~~

1 5-1 4515625 lllt1180 13411101 61 75

llt1~ 1831 II

IRIU 1Jt~

Jr~u~ 21 6~ 4-IQ S5 329bullJ6

12729( 1ro~ 95

72208 3 S-l7 5t

101 fI4 61340 51f1$ 83143 593 I 31977

105313 2amp175 10983 1(j~ 4G 86l ~5

SG823 70400

1 TI~ ~~

71 128G2

1M78018 100 G5 26 103 5 00 ~Olr7315

17P7P~1 13J623(0 441l ~i ~ J2I 371 J2 3(o~rM07

89C~4 lUJ6J222 )0 0Xl M H2 If] 9(

Zl7 (Jil] 21- 7~ j() 7)~ 19 ~ 830 78

2 0~285 175 ZZ3 (l Ifl 246 B2 314 WI 78 60 31)) $

13158 a9763

~----- -- - -------__- _

I lurcho 01

1811~Dm

M 125ii00 1154amp1 iZ3~ -iii 173 500~1

~OO (2970 67826 10144 Sl 00 00 117618 1000 34772bull

23607 27351 1000 lS83gt 17

194 l~ ~8U1l9 2871501 127000 a 16328 55787 2 JH645 1lt12(2 434970gt

li6~ ~7

Alabama Alaska

~alori~ 01 direcmrB

U5n~(t 77 I 1lO8-If

~O 2((1 S9

mmamp 5114601 3347470 18038 H 70331 IS 41 7c1 5 J45gt100 MC(87

lJnO62 J941 ~~9J 91 2220097

~~370 i8 551gt642 lO~Ultl8

Travel peris

au825-41gt 173919

115204] 2270100 3191015 1~54J 71 13001)80 IW16i

1517047 46 5~0 70 4541 70shy~8noo

1llt~8 3 20UI6i 6794 n 8112 3

~O9ro1o)

In91L19

~WtM 3121078

1~[)295D

1~2l2nO 117063

UO Wi 42 B 121 j7

2Gnl()l

guards

1127500 Iro 00 _ llI00 113ampCWl

3000 7S74

270000

- 67000

lolm28 36OO6S~ 106332 211i1

bull e ~

1 II gt

bull J~ bull~l- I

Y bullbull

2111)1 416 RQ

jiooi771 1000 4l 0000

M75 zl5-20

W izoo 310 lt10 178980 31400

39100 10000 IPI Z57m 0

122-1 J4

6(bull 15 312 li 3(( 20 13038

116427 1036

31500 7000

181 76 29750 730 if

103861

10112820

130051 5~q7

lSl16 4Z21 [123 08 318 SJ 59000

156991 114628 315 93

18W41 3599 (If

GMOO 109449 301325

J61J24dltl

W (39 20 gg ~S(i43

3)~iI2U

35016100

lOi2713 3059731 35112 amp7W 00

2O59UJ 3PI6fil

41 91U ~

364-t3~2 3~1611

(0 ~49 06 bull amp2 42(J PO 12J~n

1390~3~

~35 19300( iOO71

321828 M25

115 44 21amp1M 14~

11995 17786 31847 1514( lt120 7

GJ 19300081

Jl 1( 32 00 n 00

134 amp~

B851~ OOO~ 7ZZ87 83 17 IM31 lt113 lt12 2-VI ~

10071 874 In IM~9

00245 (5 000 J ~AA ~1

010- 11

001 12

bullc ~

0 C ~ ~ ~

Cbull~

bullCbull-~ ~ ~

11 tltbull~

----------

expeM sele

_- ~~ltJI

- 7700IAA~9

572J771I~ 42450 86(5112

6 (lS(l 75 025 ltD 70 ~ 7~l 002 lSGl

D RECAPITULATION

Kinds Spirits

Number Value

)~i lOO $oJ85OI5280012100 101000

14000 21000

175233230 H88849GI 66827400 1012(J8L00

2 OCII W7 320 155 161 Ut 70 1 187 414 IZ1a1(l ~

401620 3915427m

149700 553 5JO008872600 4OOm_W

00gt132200

152777amp2 10 WI 760 00 1266976 (1G707m00

17720]000 2 777 400 00 52002 145)121500

428930 loa8W50 970500 1170500

1400300 H00300 lHS69-l IMIUi91

62646~7607r 413 OOi 005 13

TOInfo~~-~tio~I~~~I I~ 62777852 i74~7248

BANKERS SPECIAL TAX

14(r13deg-22--13

OPITAI-STOOK TAX

rnnD-IAnOR TAX

ESTATE TAX

EXCESS-PROFITS TAX

I~CO-IE TAXFS

]4023_22__

n~sunAKcE TAX

LEGACY TXES

NARCOTICS

OCCUPATlOXAL TAX

PHOmnITIO

STAMP TAXES

THIJlXG lX FlJTURES

)IISel-UA ~~OllS

22DBFullar

22DBFullar

1922coverpage

1922pgs2-3

1922pgs4-5

1922pgs6-7

1922pgs8-9

1922pgs10-11

1922pgs12-13

1922pgs14-15

1922pgs16-17

1922pgs18-19

1922pgs20-21

1922pgs22-23

1922pgs24-25

1922pgs26-27

1922pgs28-29

1922pgs30-31

1922pgs32-33

1922pgs34-35

1922pgs36-37

1922pgs38-39

1922pgs40-41

1922pgs42-43

1922pgs44-45

1922pgs46-47

1922pgs48-49

1922pgs50-51

1922pgs52-53

1922pgs54-55

1922pgs56-57

1922pgs58-59

1922pgs60-61

1922pgs62-63

1922pgs64-65

1922pgs66-67

1922pgs68-69

1922pgs70-71

1922pgs72-73

1922pgs74-75

1922pgs76-77

1922pgs78-79

1922pgs80-81

1922pgs82-83

1922pgs84-85

1922pgs86-87

1922pgs88-89

1922pgs90-91

1922pgs92-93

1922pgs94-95

1922pgs96-97

1922pgs98-99

1922pgs100-101

1922pgs102-103

1922pgs104-105

1922pgs106-107

1922pgs108-109

1922pgs110-111

1922pgs112-113

1922pgs114-115

1922pgs116-117

1922pgs118-119

1922pgs120-121

1922pgs122-123

1922pgs124-125

1922pgs126-127

1922pgs128-129

1922pgs130-131

1922pgs132-133

1922pgs134-135

1922pgs136-137

1922pgs138-139

1922pgs140-141

1922pgs142-143

1922pgs144-145

1922pgs146-147

1922pgs148-149

1922pgs150-151

1922pgs152-153

1922pgs154-155

1922pgs156-157

1922pgs158-159

1922pgs160-161

1922pgs162-163

1922pgs164-165

1922pgs166-167

1922pgs168-169

1922pgs170-171

1922pgs172-173

1922pgs174-175

1922pgs176-177

1922pgs179-180

1922pgs180-181

1922pgs182-183

1922pgs184-185

1922pgs186-187

1922pgs188-189

1922pgs190-191

1922pgs192-193

1922pgs194-195

1922pgs196-197

1922pgs198-199

1922pgs200-201

1922pgs202-203

1922pgs204-205

1922pgs206-207

1922pgs208-209

1922pgs210-211

1922pgs212-213

1922pgs214-215

1922pgs216-217

1922pgs218-219

CONTENTS

14) 141

142 143

144 145

146 Wi

COKTE~Ts6 1Pag

ANNUAL REPORT

0] THF

1922 ~ COLLECTIONS

Souroes 1922 1921

byptmasters 1

Tolal receipt I

Sources

bypostmasters

Illoomelllpmfll

Total rceecpl

235210 3amp 49270 70 J~44 29ll4Ggt-3ii212107186

GI42r 7505 360amp188171092

1~6j6958o I 2OiSO 868 86

lllO532(l~15113672jg38820208691841H ~i 3228 137673 75

3 197 4J1083 00 459337001 95

HIlS 1U17

1262-ibJIl5 liJ6 108Ggt9 00 2~X 00700

27 2S1 269 12

2l593J63 +amp

433G12~1

36ggU~2093

$1921U3iamp81 QI~7193-81

1001)159216 100o72ll02

15 708 73~ 87

+I7oo67amp+amp

I 1919

1919IJj27571 ~ S36521125Z-~ 117ampl950221419G58HaiI

102G3l10135

3728 Zill 05

3l497047B2

10 IOOt6G 512443789375

1shy1241)300 175 B61140(04424821

395693600360 2600 7K1 002 70

5 (17 580 2M BI 3550 150 078 55

lQi~19W

69OIOS21 4OO7lnI18

2J91O8Oil~4387~46520

(967523Illl 3S778li00516 335479aOO 35971840433 12193725261 8I)20175ltl-811

80039364044 512 7)2S7 77 U56B11m B6

10 11 I

INCOME TAX UNIT

WORK ACCOMPUSHED

i [I I~

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

PERSoSKFL

mI 1919

~ 1ltr1

l~6i5g83 7~

ESTATE 1AX DIVISIO~

14023_~~ __

SALES TAX UNIT

1 each tox

TOBACCO DIVI~ION

lYl l~2 ~ I(I2J

Pondbull 5041 9~1

~L0~ 71330

POU-niJ3 1~~H5312 11 G70 r035

375220

X Orgt la751

191 1914

191(i 1151 1917 )321 1918 1lJI

) l~il

19m )2100

iVb ~l ~

~ I 213 ZlCo

2IM z~n 0 l91gt

~1011 I In la17

-moun Per nt

-$427]O ~

-202B5261 30 V - 1244l99 237 -1035amp321 ~ -11951311 lJ2

amp6 ~

ORGAXIZATIOX

STAMP DIVISIOX

COCgtCLUSION

PROHIBITION UNIT

I I _ J ~

XAROOTIC DIVISION

I 1111

11023-22--3

PRR1I111 VIYJSIQN

Renewals ew

vcrsimJnte same

Jjr~t()nI - ]JJ~O1

AUDIT DIVISIOX

(JlL llI1810

PESA L DIY1 SI01i

1731 1706

25U 1419

bull Wgt U

j) - shy --- shy

middotnt 4537 5448 5612 70i9 2J666

19~L year ml=----------11 -- shy

CompTOIlwes

1~ ~UlT

51 11 13

fOlal 2 115 285 77

KUT IN jUIT

n ied Iing year

Total to bell~

counled for

-- shy1amp1425

2575 HKl7 31732 H~2S

M~ u cellod jeeter

-- shy -- shy1M863 1 45t

2133 53i4 no 14~72 751 5510 2zg2

Total handled

-- shy170321

2134 poundIU4

1623872

0 haIld

Jnne30 1122

-- shy

19 Hpj

S7J3 16100 6656

11262bOO59 2512100 53541 50

471 i5786 1676197W

100 2 ~19 5493

13~ zg4l3 903

To(al ___ _ -- shy

21433 - shy

220664 --- shy

253007 --- shyl00~22 52J2 2020 iililj] 149041894

1121 IW2 ce (-1

Tolel 195J3 213SS +1r05

ClIltlOe

~ D H BUlII

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15669031158 75 nM 61677 1388070 18168 515 00 387895 ~OO 44297 133498 13875

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21il186 2886693 3M 77 51605 2(967pound1 no 33

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30962 414391

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power find sail1nf

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$115044

1008-1 791 11 441063

8251 19 9(~ amp3 1910 22

2072848 2 8Zl 74

0034 302 116

1858033 218101 299864 85M39

20-181 162698

1000895 1026438 2165091 66146 3 2i 941 99 1084566 541923

482643 72500 64374 44481

4085 824933

151456

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ZW 824 40 ~170CI2778 161~0120j

MI 75-1 31 1431 510 rli

611 4(5 18 l51 270 82 ii1429Jl 340GOO-05 1S~ 45542

6ii97 25J IB 54~ 4H S5

I HR nJ 84 951 1J8 02

I W2 507 52 7900399 ampXI72809 464325 IS

127812900 47(3 (19 73 2 4n7 272 03

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211-OO III 15-I11~41

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33 181 3f 675-1920 foi1435J 2139333 21(3148 3190631 621564

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2077700 yenl 973 ~3 2~ 413 (~

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113154 535615

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1017727( o 16121JI3J

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3O1913 12-1100 2I~i00

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IublLc utiliti

60 82 II- 3727996 241370lID~

1429254 5034720 00 610

-New Vork 2]1)-717 2795228 71 Ohi~ _ _-

1157544457 3162259 lill303 1G

7750015 U63IG56 049ffil79

W~shington _ _ ~gH~ _ M20 213346

_ bull r bull

J--U_shy

~ ~ ~-

per cellI

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00 MdItOO or tNi1

$67 4amp 63 201816

1376432 60S404

12~lfI 1~I11

479n~1 13~~70

premium 1 cent

13011 0 OIlAAIS 151~30 ll 5-0 95 2l5SO 22007(15

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273318 7v Jll 6W J5255

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1299760 9OIl6Zoo65

43767370 12M 25l 27 53m2~IO

1l1jJ5401 21 2~22J2OJ - 6O41tt91

411751 17

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l71(tltl13 S 16717

lmlll1~ 61 11-I712

100075 17t G5~ 70

rmiddot 72 427 111

iii36ioo 11756

=262 (15 l4700

46332 26 266Z 70 rJW36

11gt127 12739

-6)-052middot

middot0

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3255amp65 18~2~ 9t tiIf 1166 75

63SZ5701 Cij71IIIH 6128 241 1

279713 211101 00 M l3

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18i2281

4SIt~U ~7216

2 lI3 62 247369

20059734 ~695-98

G 762 78 91 g-

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- 7ii05middot 155137B 139183 -_ ~()8IJ30048115 m_M

39~~~371~3L 6gt8 Jr I n W ~~m~ -l2J4M i~ 3463 _ 12 ~1 - 13974

States

0shy ~- - i ~

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0 bull0 ~

-~ ~ m0

~ ~ ~ ~

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10 ccnto 0 lmellon

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flIIlUnd4ceuLs

6009124 9~ 265 79

1111526160 iiS2339 f3

2 130818 75 9264914 12lgtl601

WM Z71 7~O 7~ 3777038

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1ll7Hl3 100t0I 4212 41

12923laquo 317915

13952222 1910241 6mM 689311

1I5O1ttl52 006-41-49

113lt71 S1 71)135265 lSII~17J2

12rfl~ 9~ 13JOTi2Rl

146 IZI GO 22 en 01

laquo0013 42 11497amp1 76

zn7-1562

11476 1354081 457339

8140330 15llOt66 ZlooISI 76000 70 75Jl263

m699S2 861632

25066491 10622 81 240651

23t7l~ 578Ql

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=~ QU1OJ=w

970353111162 17 rl-iW 3Uf45 2IlI-6I 15li1Zl

2111laquo 1431

2U[~ 73 12549

437114

H~~ 1iOgt31middot

2 HSo09 ~w

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627100 lli65

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l11S959 2~7 74 25246

lMSi S981

1gt1-00 1807003 4amp-39

G36165li 1~7Sl611 2-174314 ZlP2Iaa 197386l

130 lIiil15 37ma 78-lms 78 510083 5 liGS 14

11 j(J 1i1321 5300

I OSIoOO 6Il2M

422gt162 92Oi41

laquo71171 ~~

1IZiM 233751

7-SO 37~Il1 71 Ill41lU~

3K1n1651l 0~371l 71 Mril4G5

~ ~ ~ n 0

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I r- J lt bull 1

--==--- --- ~- ---- --- - ~~ ~

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0lt Iable 110

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15-1100

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76~87 11667Ol 739 III 26 12) ~I mJ3417135(6 5 IIY H 51645

17664~ 42 I~ ~17 2f 7l668 B74amp 2 11 70R 21 570

l~7 1-16 65 16 1~2 go) 3-11 fj8

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(Bccordi~

to ~2Un~~ih)

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poW()l nlHl Bailing

booL to ~cDrdiog

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11010 2[gt0100ISlICB 16fC3

IL6911 41)01141211 1 amp1J 7[

6~1 f9 m 21459

76605 75 ll ~49 ii-l 941m~~

2S4fj migt 53~ ~

ltIS 71 104 216 9J

207 lOS 918340767

11213274 ~9 42Gl92712907

$11001 i(

34~1(IllJ

2076224IS 160 91367871555143

273gt6016 ~(gt7 71 1~rr9 392-1 14g 00 ~2 03950373

i--i i83 019 ~ 3 800 4lJ

7 141i 7bl 7~ amp12 ~l2 113

raquo41511624-708041 ~473lJ4571

2u912 176 26 r 750 224 34

I - 3B amp)it 9(1 J143L 23JUS 34

bull bull

~-----

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sect ~

h 10 Total (1li1 ~

- JJ~g

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-+ L shy

bull ~ m~~

-~bull

~14 8(ll 208 ff

~Vt 6 358 196 IJ 4 157 296 23

6185434111 46 595 648 69 gt5 815 14() 71 I 23 875D14Z9

GllllldtoIIlL

la tsl

~lieelhl1Mtl8

taxe Total

I~ 00Il 9ll G173771

10 521 2fiJ O~~lJ 0022

14 27DOJUH ()2 bOO 913726582

5ampllIl3443117580

676(im71gt81l 1-15 8

527605268231795gt18I IGiIlilii 8

128 WS 272 5H216igtl9H9341I971

2~5 798087l199699on002 IX l(j

79 16436118

H1i409253~ 978 009 92971~11I

J 1 2 7 2 17

1 1 4 6 5 0 3 6

75 1 3 1 H 8 2

3 1 2 01

08 1 9

1245420010 00444 00

i1385952 1642756

3940174204 54J101793

22 979 51753 190245734 733340012 588625507 6 7l8G56 78

83247206 739232 79

00698593 92 22317 07G 08 661 026 31 8 131 469 68

16 836202 43 121613132 381426522

1600166766 3963320146 89616 (X)2 S6 15955 1H 17 123523549

3242147549 112983032 6045amp1709

27352294 159824032

3938331118 419 104 6~

252 ff7 508 69 9923376953

7~8052 55 63403 W7 65

412590343 385719208

909011954 76 1575158362 174834348 92183022 762058442

1730066581 215909625 116010015

2SD1826818 487715Iamp 540060344

1360906725 53l 66I 15 45743029

SIl4MIIlO76 264232 02

2141234112 697904506

13165285589 1995660068 00224amp1[gt955 ssg66 17

1185468616 1431985728 20 9amp 706 60 1551500303

2 111 891 01 27033256773 53032300 55 236587amp9 19 30379621amp1

3312219621 2275395700 1480420807 45971936 56

100 813 493 51 201874134 00

4625300 S8 i640497oo ~MJ64S8IO

3432 162 06 1526gt~OO75

S3M689 5909 1l99 22

12241332934 1111173938

J9230167900 18402452 57 18 792 189 26

336 70s 042 58 3574370698 11 447 385 Zl 25G5~OS

2179467613 52347675 73 middot513048726

45743029

Total 2QiJ6 018464 85 1110gt3261815 31974)108300

~~~2~pound

~~=~i~~

lmiddot

[ omiddot 0

~~~t8gtj

middot _

bull 8

bull II

flSi~~8Ej

~~~~~~~F~~~~9~~P~9~ftF~$~99~~

lt ~s~t~~~~~~~~E~~~~~~~

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ffi ~~~~~~8tS~~~~5~~~~8~~B6~~~~~~~8

bull bull~ ~

bullbull

--~---

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-- - --

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8plrllbull

Dltrletll

Ii middot 857

16 let

6tbKewJmcyKcw)ledco

~N-foa

M7 bullbull

1 m 232

121 11 ~

12~~ 193

54 bullbull I

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i 3 38

3 ~ 2 i2 17 I 2 shy

1033 33 9 2 I 8 36 12 1 47 2 bull bullbull

I~ ~~ ~~ ~ 28middot ~tg 5 ~ 1~

~~ IH6 M i i1

234 1I2 2137 51 I 61 - ri middot2

22 2 2 9 I __ 3

20 36$0 1M 8 12 5

H 2k~ --- 2 ~n bull~ g~ ~ ~I IG5 3M 6 16Q 40

J ~~ I 211M 8 lISt 100 20

-- - - ------- shy

bull bull

-- - -

--------

thNewJorsoy lt71

00 2 1J35 31f1 1001 2ll4Jltl m

00 4484 H T

1~ 2l)JB 1569t7J9 2573liO

M 3020 ~

00I il((

~ ~ 15337MH138 Mt Ohio 1H m m -1477

~ 362 I 362 13821 mil OWo 4005

m 2749~ ~ J63S

bull 700 bull

3~ M 00gt ~ 1~1~lZ 1182 0105

uth Dakota

Islandbullbull

bullbull

middotmiddot2middot

00 6632

u dtah

TelltSll

4577 ~

IlWn1ton 10 419 ~ 133 17813 ~~ ~11

U 3350 00

bullbull0

C 0 ~ ~ m~ 0bull 0

bull~d ~

- ---------=- -- ---- -=--- ----=-=------ ~---- -- shy

Total CalHomlo

Total Illinois

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

(~~bull 1 -

bull Other

IDII[crSSSu~arSIeml

Elcmps In pross

Stemmed 1(

_Unmiddot slemmed

In busJan I

Opened Clooed

DIs1l1et ~Dd Slll~

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

-Poundbull

On hund lau I

Poundgt

PIlUMbull

On hund JUIIl

Remowld

Podbull

Tax pelddlInug 1921

Pound8

Ulah 3 ~lIont I

191533 30681993

----- - ---

-- - -- --

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

Pound Poundbull

- 1767 39l1I73 1457

~lh Miampoegtri

ode hRnd Rgt

_ - 193lt31 ~

BY STATES

lIacl~ri

Jan 1 1~21

bwashy=Jon I Igl2

~crnps

per 1000 1000

To clilroni3_

Toial Wiuois

io ----~---------------------I

lt 000

E H-CIGARE~TE

Il1elt

ifbull

1~29600

A bull

bullrag

5i~ig~~i8

ocmiddot

~~~i~~a~i~

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~g~lili_~~~~~

lshylJ

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bull ~c

sect~~~3bt

~~~1tlsect~~~~ltl

bull ~~~~~~~~~~t

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gtI ~~

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bull gt

_sect~_secti

gt bull

isect~~~8~g

~sectii~~~b~

sect~~~i8~i3g

-bullgt-~-~i1

~~-~~~

~~3~~sect~~

~mbull

1ll~~~~

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bullbull

2ll~sect~Ilf~~~1r

0 bull 0 gt

gsecti~

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0 ~~ri~~UE

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~bull i

bull bull

O~o1-_W-sectC

bull nmm~~

~ ~oo_

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sectsect

sectsectsect

bull bull

bullsectsectbull

bullbullbullbull

bull c bull ~

bull bull

bull bull bull bull

bull bull

middot

t1zlltJa~~~~

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bull sect

bulllKbull~

sect ~e~ei~~

bull sect

sectbullbullbull

sectsect~

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sect t

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I ~r~j

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bullbull

I sect

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_~_1i_~J8~

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~~~~88~~1H~1i

bull gt

0 [~sect~mm

bull 0

bull p~bullJ

~lsectJ~sect

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sect 0

~middot~~iimiddoti

~ cepound

~g~~~g~1

middot

[ secti~

~a~el5~ii~fJS

middot

bullbullbull

CigBrlt SnllJ

y 1--shyRlIOIllpl

Ugt ~ 321 i2ij605i636

451 72o1~HOO

~ 62ll6312~1 21iJ3655M mbull1gt51

Toba= lind ff

0 l~ 500 0 5 0CKl

Number 000

111250 0

12100 0

13l)O 000

Ill l5O

00057000 ID

Num ~OOO

1I0000 I511fO(l

iIOO= 0

000 1210500

416000

000 138 llOO

~ Totw 3313Jl) 38iIDJ 3455300

T~ 1~4gtII 610li)1 6S8~ 0 I ~1U7

CiiOrrlle po Igtooh

I uDtT X--I N~mbrT

bull [lt~

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~ bull C

~~ bullbullbull f

f a 1 ~

middot bull ~_~

~ bull ~

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bull ~~c

~bull lt

i=~f~oCg~g~

bull ~-~~2secthg~t

~9i~~(

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g~~~~~iii~

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~3jjiffl~amplS8lU~8

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bull -

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bullU~~~

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bull ~--Il~middot-O

bull ~liU~~li~~O

i U~~inU~iii

g sectS

bullbullbull

sectsectsect

sect8sect

~------- f ~ e

_sect_~_

sectsectsect

~J~~IHHJ~

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~()~oo

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

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bullbull

g~~~~~~~~ampamp~~~~~~~~~~~[~~~~~~~~~~~~~~g~~~~sect~Q~~[~

6middot

middot ~

bullmbullbullbull m

bullbull -j bullF

bullbullbull

bullbullbullbull

r bullbull

bullbullbull

bull8 ~

bull 0

0 bull ~

0 bull

bull 0bull

middot 0

~ bullbull

bull ~

_ bull ~

sect~asectgg

~~~a~o

E~--saplusmn~

gtlshymiddot

shymiddot

middot

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e bull i~

Imiddotk

(~IS~~

- bulli11

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shy 0 ~

II~I~ il

=1-bullbull

I~gi I

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bullII

bull Imiddot

J t ~ Jil

bull II

sect g-

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bullbull

11~I~d

~It ~II~

I~ II~I

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

Other opium

tty tlty tHy tlty

LKongo_ 216112 2 Ii 1 Alri 6 115 5 1084 1 40 17 13010

ltleriyu(ives

Countries No Ton

-----1--------Tuxshy

Total bull _ _--~-I lSI 106 1714 3386 28312 96921 9801

Tot~l 10~24511l3lt~9 18-36712410222 10740S 466SlIII 1500) 1081 ~

4 26549 __ 3274 ~SoI3 23amp6 9 120 4~

74 17 amp12 1 W4 147~1 17b9 5720 WI 30 1 19 15 ZJ~1 3 29 ~

21 239 25 1~ 3 61 16317 41173 47111 8521 2915 21147 Hi ltI

4gt1 441ti aw 22298 2 100 10 7 2SO 2613 174middot12 1 310 2401 35 4

123 9750 914 1343 ~25 27g7 3r 9 _ 959 77101 4l51 15~amp 1161 481gt 74 II

STATES _Con tJJlUed

J(alne CalBampVllS

8tat I I ----- shy

~~ot1lr ipn0 lglon

IG~ i o~ O~ GO 6 55 25 2G

110 92 16 2~ 212 1385 1341 211

121 233- 411 7~7 1~ lW 011 HOI 12 1i-l 4 77 ampi 570 5 71 26i l~ 26 ~

I 19 W 49 76-1

~ j _~1 211 1954 117 2054 (ij 676 49 gt51 30 I 424- IJ 1~j 23 2571 20 151 11 143 l~ 351 44 275 1337 12 290 8 17S 5 505 as 530 ~S 6291

1 8) 1447

217 gt8 37 )2(lt igt 11~ [4 141 ~ J) 7 03

S W 8 l1 IS 192 8 03

16)(f 10 42G -1- _ ___

~71 2(7[ ~80 3620 lJ1 41 2~1 187 17 I~I

o~ I O~ O~ O~ 901 1122I 431 48 4~

1gt4 bull 1538 3 J2 1767118481 1971 192

3121 2615 ltIi 10 1621 24(r) 321

461 297 4 48 2OJ 1675 tOO 100 1~11 Im U 21

~ 54 7469

1 1I~I 6~g_ __

~~m 224-141 1)076 NJ 6478 1616 1 lil~

4til 39151 In 1510 12

1 1If300 nlJ69 71 596 5989

f49 UIl7lt1 02 1428 1390 uN 714 772

Jil~ (SUI ~~

WJ~ 47350 if 1101 613 __

1 268 1425 ~

~ 2ru lID 2 26

237CS 794U 7031 8382 25) ~ 0 2 Wmiddot

472 521H

ill1 w

100 451) r7 ~2671 ~ 14~ 2 W41 W~i7 302lJ

1J~ 5453 ~ 4202~ ------ 1ltJ1 42ilIZ7 20392 ~66S

0 bull

0 0 bull

0raquo

bull bull

~sectg

etstgamp=$

bullbull

ltraquo-0

lti~~~~~Blt~_

cmiddot

1 bull

bull gtbull

omiddot laquoz

-lt5 ~

0bull ~

bull ~

middot

O middot

bull ~-lt

~ bull

~c bull bull

bullgt~z

bull ~o

bull 0 bull~

bull ~

bull~ O

bullz c=

bull ~

I middot0

l~ I~~ ~

bull 701 9 ll 1013 IJ T ~ ~~ 701 118 00

1013Moine_ I 12 ~ 21 413 ~ (I I 2 bull 407 1718 ~ ~

I tl~I

gtld~El~

iii r~

bull cmiddot

middot

Imiddot

bull bull

bull -

l~middot

~~gltl=~E~~f

pl~J~~~~~il1

emiddots

~~sect

I q ~3iisect

I bull bullbull

bull 3

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

laquotth

~-------~-----cT-------

bull F

middot fl

bullbullr

na-shy

lacturiu~

I--I~--

3~QJ4C

__ bull

~lhCalilovi

2poundlIlta~

middotmiddotmiddot~

64middot

middot

bullbull

~~l~t~

j middotmiddot~

middotmiddot~1

1cimiddotm

~~~~~~

j93750I~

3389~85

3~7J81

~1663l4

13l3(~5

Lltl1llSlllll~

0 1488I21~O

7 16M9l~4

__ bull

lolll7m~

11~12~no

l-o~27

3~2Il1~

(ampfIl~~

3m~16~

bullbullbull

__ bull

bull __

bullbullbull

bullbull

bull _

bull 2

1~75561

bullbull

-middotmiddot

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BANKERS SPECIAL TAX

14(r13deg-22--13

OPITAI-STOOK TAX

rnnD-IAnOR TAX

ESTATE TAX

EXCESS-PROFITS TAX

I~CO-IE TAXFS

]4023_22__

n~sunAKcE TAX

LEGACY TXES

NARCOTICS

OCCUPATlOXAL TAX

PHOmnITIO

STAMP TAXES

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1922pgs182-183

1922pgs184-185

1922pgs186-187

1922pgs188-189

1922pgs190-191

1922pgs192-193

1922pgs194-195

1922pgs196-197

1922pgs198-199

1922pgs200-201

1922pgs202-203

1922pgs204-205

1922pgs206-207

1922pgs208-209

1922pgs210-211

1922pgs212-213

1922pgs214-215

1922pgs216-217

1922pgs218-219

COKTE~Ts6 1Pag

ANNUAL REPORT

0] THF

1922 ~ COLLECTIONS

Souroes 1922 1921

byptmasters 1

Tolal receipt I

Sources

bypostmasters

Illoomelllpmfll

Total rceecpl

235210 3amp 49270 70 J~44 29ll4Ggt-3ii212107186

GI42r 7505 360amp188171092

1~6j6958o I 2OiSO 868 86

lllO532(l~15113672jg38820208691841H ~i 3228 137673 75

3 197 4J1083 00 459337001 95

HIlS 1U17

1262-ibJIl5 liJ6 108Ggt9 00 2~X 00700

27 2S1 269 12

2l593J63 +amp

433G12~1

36ggU~2093

$1921U3iamp81 QI~7193-81

1001)159216 100o72ll02

15 708 73~ 87

+I7oo67amp+amp

I 1919

1919IJj27571 ~ S36521125Z-~ 117ampl950221419G58HaiI

102G3l10135

3728 Zill 05

3l497047B2

10 IOOt6G 512443789375

1shy1241)300 175 B61140(04424821

395693600360 2600 7K1 002 70

5 (17 580 2M BI 3550 150 078 55

lQi~19W

69OIOS21 4OO7lnI18

2J91O8Oil~4387~46520

(967523Illl 3S778li00516 335479aOO 35971840433 12193725261 8I)20175ltl-811

80039364044 512 7)2S7 77 U56B11m B6

10 11 I

INCOME TAX UNIT

WORK ACCOMPUSHED

i [I I~

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

PERSoSKFL

mI 1919

~ 1ltr1

l~6i5g83 7~

ESTATE 1AX DIVISIO~

14023_~~ __

SALES TAX UNIT

1 each tox

TOBACCO DIVI~ION

lYl l~2 ~ I(I2J

Pondbull 5041 9~1

~L0~ 71330

POU-niJ3 1~~H5312 11 G70 r035

375220

X Orgt la751

191 1914

191(i 1151 1917 )321 1918 1lJI

) l~il

19m )2100

iVb ~l ~

~ I 213 ZlCo

2IM z~n 0 l91gt

~1011 I In la17

-moun Per nt

-$427]O ~

-202B5261 30 V - 1244l99 237 -1035amp321 ~ -11951311 lJ2

amp6 ~

ORGAXIZATIOX

STAMP DIVISIOX

COCgtCLUSION

PROHIBITION UNIT

I I _ J ~

XAROOTIC DIVISION

I 1111

11023-22--3

PRR1I111 VIYJSIQN

Renewals ew

vcrsimJnte same

Jjr~t()nI - ]JJ~O1

AUDIT DIVISIOX

(JlL llI1810

PESA L DIY1 SI01i

1731 1706

25U 1419

bull Wgt U

j) - shy --- shy

middotnt 4537 5448 5612 70i9 2J666

19~L year ml=----------11 -- shy

CompTOIlwes

1~ ~UlT

51 11 13

fOlal 2 115 285 77

KUT IN jUIT

n ied Iing year

Total to bell~

counled for

-- shy1amp1425

2575 HKl7 31732 H~2S

M~ u cellod jeeter

-- shy -- shy1M863 1 45t

2133 53i4 no 14~72 751 5510 2zg2

Total handled

-- shy170321

2134 poundIU4

1623872

0 haIld

Jnne30 1122

-- shy

19 Hpj

S7J3 16100 6656

11262bOO59 2512100 53541 50

471 i5786 1676197W

100 2 ~19 5493

13~ zg4l3 903

To(al ___ _ -- shy

21433 - shy

220664 --- shy

253007 --- shyl00~22 52J2 2020 iililj] 149041894

1121 IW2 ce (-1

Tolel 195J3 213SS +1r05

ClIltlOe

~ D H BUlII

bullbull

10-J00

It0gtl200 25000

5AA100

11186OO 3000

shy ~_

amI 10 eeIlt~

44iO 1070

217 60

RirIed 9pftll~

iiishy

~ollon SlIAO

liWd ITomshy

J$1100

11 -c fl 5UJn1ll)

gaUon ~

11Zl1nM

1 -iii ~~~ 7 17142Zl D j

(j2 I~)II

6 ~i7 ~i

2j~ri6-jj 31J7iIJIj

12216 li

FrUit prgallon 1220

121762074 9 721 ~2

100 62i70 3lm1lD133 111~1~93l 2i640~62

~tl9m21~ W70781I 189 IJOO~

663547 _ ill 25-873

2~ 0000 ~01j 001 OIl

115 90-1 9l 1)(11191) il ~23D76l7 251831 il 287(t 2 li2~5D 73

1115077-~

2MJ]2~O-j

11aS2O~G~

li2()~7l814 56702020

J OSOI)~n ~~

W~amplImiddot

~2 191 oJ 111 Fgt1 ~2

3 6J11 1~(I1i G iCll tJ ~1

I m ~~ 12

ganonIt2O

1900998066 142737140 33825950

r80819799 3611271586 14 )46gt2 75 2721112842 SDSOSOS1 8 ~1 002 2

H 270 (19 ~2

H1)12ii9097 1372(15822

1M Zrll 60 03 133773678fi 3071)2347 17 (jj6 762 8~

2221211201 JO2S5WSi8 15 Hi 826 58 10939939lt5 39915gt104

130 180 292 OJ 00 4U7 591 ll 157BOgt90bullI[ 30 297828 71 34012(201

37498468 04 175165U-7 23023_174 921middotV1O~

lOl41 4Hl7S9J 127~3(O9 2491 716 8~

Districts

1 l2JO Zl 3 M2 l~ I

j iii ~~ fgtll OJ

28304i

23251i35

~7l1 00 1l111JI~J 2237 OTl 32

782tJ81 l~~IlG~ 70

niiili iii

3oifO 1 160 4~ 13 71l91 GO

Ziri 1~62

~ 2IlOO

- - -- ~ - - - --~ = -- -=----------- - --~- -=shy

----- - - ----- ---- - - - ---- ~- ---- shy

s-IHOO r~13-91 2ZrJ 17 5335 7703 1667 1300

SIOOOO 2500 14107

Flarlda cegt

74o-I0ll 3lt500

IIJ2~7W gtlt000gt1

1 -- 187YJ 70000

22632 50 2dNewYork

1~4G107

112 21

22 65i 09

------------- shy

1 91[1 58 ~oo 401 G7

120001 2JO00 ~oo

498152 ~oo

5 1511 500 ~~

516 1001111 10000 10000 2500

foo5t ~OO 41 01

149158

J71608 91249

2 475 00 00

1138402 120 E6-l 5J I (ill) S3

[08300

3 iiL30 85212

1Ot~ 78 8 2M 27

9500 6250

321200~ 2 4amp 74 23931 74 6 91K 37 ~oo 3500

1000 7074U

I jlIJ 00 (100

IOjl09 2157amp4

12500 27500

1773919 50042

middot1 middot1

2G 039 22

- bull

1lC4773 J 97amp 7B

34 C(l8 j

498 SO bull wOO

- bull

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

17 ~OO 6

1lt)1 0)

llCCllll_ neODs

ltliWlltl pirhs

113-1149

110bull

Mallllquorlaele

1 -- -- 1shy

tw 70 ~~~i ~middot~~l ~~~~~ l-Hm -87710

iiiilmiddot i1 jl

00 barrl ornlOTl

middot1middot

1 __ -

$018720

R~middotil llq~r

lt1oole of (yle

laij) soc 001

~lt 671) lfl

iooi9middot 3795

n 737 77 iIOO

6B68 (2Q

I-~-----

91 H ~J ~

1 rfJfJi

Imiddot 13334G36000

l~3( 228 1lOO ttl 6[000

~7~i6 ~9~ g2) Til

2i)1l3Co

13334 319 fig l~1 70 3617745J

2267291 18 ~ 73711

Zljlr~l 8ll ~

3Sl9illgt~

~l31~rh 2 ( 46

250 no 47 3~7lfi ~76 ~2

3W899A2l788033

00 lU5

111110

Irii~ 1101 00

GIltl2

46009 4Md7

bullbullbull

- - - --

~9 112 115 I

65G280 131amp~ 150 7~lijishy5014]1018990 2031Gi52

_104700 154I19(j7 4U356 2(-l~lJ _8SI907 3560_ r~llt1il233154

102G7(11 191~49()4 585710 198G3n_S9 bull51101 90

J93I81[)4 ~8002g ] 39g lO 17U2l) (4542139 222~1~32l7C9n5 248525

40_502700 301amp103 11l137755 121752 8~1207 M5(i(i01 3(i2n755 312MOO

3S993 21 17~ 45 1110 1a~G 18 1l1l8 8 3(i~~amp15

2~15l)21240 1428i8-4 ~~22245 180 247 13SGOG3 amp13(451 28 9~052 17(()I I

~413G177 2371 amp~ ~9 3O140M ~181_0l_435]5 100250 1lt13 t~774nI3-l4 24~25039 123J840

~~01470

middot~3000

-ii4643J 175 ~O

lj31210 41~)8]n

1040189 W9Rfl) 251~ro

28(j41Jf fi4 2ll[l(20

30000 1708amp1 ~G507_~7

47438 1~on 7 8331~(0

22 lol7 5S 3U 49~ ~~

amp81708 ln7~SO

OO8Zl49 52341 IJ m~iI21

lO87~32

G301900 4~OO

29H972 67ro~ 24

78302 l30758

00708 754189

44O3amp8oG 34

40-1 64ft 8G

1gt558 8llj(lm 1444011

iii ~~shy824 W-l93

~~pound

I~Jm-tl 3G

l 3~1 ill

i~~jirl

--~ji7Sshy

10 (43

11l113

middot ~i~4ii-iJ

W 41 IS

2r(~Smiddot

-i~shy

H 07517tlt1

12375dJO20

152149[

1819465 ~ocs~~

3ZV5f~

53al_00 n~17slt 1-gt4243(j]

5 210 7~

S~~ 545107783 gt11_~4 15 arf 0

~1 tiO 10_ 80 10831293~

103241_ 3-ll1l70 IQ -I~OS 232500211

~UJl) 002middotl30 2110314

iO371271l2() 1 8-4~ 72

0239 1O32G(

-- y 5~ 25

81201 I 39 ili i lrO75G77

920 21200167

580367642(59

bull r72)(]

---ampioo IOG400

2874(1

1267 1lOO ttl ~Ol) ~~~ 3~

]58140 I21~S510 _ 1JOS5la~

~~~ ~2GJ[l ii17rn]~ I 20-122118 I

210043 (o4~7Imiddot

]1l1lt2 147R21

3lroG53 H728 52J45gft J952L~~

3 7ro 71 ~2 02 2219i1

91i1 () 5515J3_(Jl) 21177~ 00

ISogt 12 3001

3ofY ~4110i41

1~4J -lOO(l1l 1890209 l2 1002~~ -

34 amp1 117~8(j

103~3IG2 20~52al~0 _70amp171 U952 18051

851 ----2ii33HMW 72OOI43~97

_------- 4794

151318630 00 -352262n28 28914

5D~ --2ii1shy2500U7 8bS52iHOO 4Q-1 (-

-----2ii ~2shy 10J57S 2OO7D-l 770400 S205 G12

21 r-o 8 SS

480 In --------

341 12~4112~

00 37 -lO 281770 1030

1 72J (f 1l~]720

--ijomiddot (5174

i8S 2284-135 2731237~

iil(l(i34 R940 122r 2950 ~OO

31453middot100 11 8 427i

~UI212shy

495097

34~i2725 ~m800

-o-Z5O 02Goo

2400 lD]()(j32 ~24000

1200 120030

2430 IGg57191

5400 19500c 100 0000

30 00150

woo bullo

-140182701IOCIOO88058 I 2273116ro70544 2-l1 22

-------=--==-----_ =----=- -- ------=-=-------------=---- _ __-__--- - shy _--_ - - - --- --- -------- shy

7 45 1

II I (

bullbullbullbull 1

1 ----31lt~imiddot

7200 7600

HI 00 1200 3600 ~OO

ll200 1200 MM

amp52311

LIlt 240 fj7

101M317 3007 Ill)

4amp40-2150 ro~ B30 U

1200 1 1793 67119

lhUippinc (lauds

6 lteDtS thcr(of

lOtbull

1 l~ eutsbull

I lZlCgtl 111Q 11700 2(00 )21260 00 M639 100721 63

4-1200 6652MD

Idaho ]W31 l 00 ~OO

7332 ~f 13 0 10210 99

i200 U 7 1~023 76

~rylsn(l 4amp72 12550 1000 ~12oo 986110 0000 3t~191111

126(7~-2

7200 081l31~5 22 2G3 708 ~~ 1 1-13 21

91 94 127 9~ 11 SSOO ~H80LOO

-j~oo 00 gt6 bull 29 200 5-1M 1449180) ~8Ogt ~~18n0860200 1019 5782-17

12 Of 07110137-iOO ~ 1~7 N 818J3S37 0 t7 ~1152fj7

r~ ~8fI or 901 87238 51

1200 35 44 527[11 01 269168 13 7~ 3 778 B8lgt OJ

1552513R77L82 21298 1~Q~37

1880 N I 4[

shy -shy - shy

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

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

I Illstri

3087000 1322JOO 2 IGn 00 J2IJ00

2 009 00 IstMin

~srino S4~ garin 93

OloOJl1or~B-

ri$-ll1

14ir00

146001

600000

Tir~I00middot

ioo-oo

13 100 m 38700

371335 t1Hi07 I ~31 34

a COO02 3 l33 34shy

00 ro 5133 Igt 5 7~50

5rJIlc1 ]f~3t)(1(1l

1993338

3~~~ 391657 040333 4 8Kl 34

17 0333 1gt zr~ 42 1263349 O6IiifJG 25lfJ67 2 -~ ~

I ~rf7 r Din i7

4i555BO $1000 2131001 150 W 11 72i 2G 11700 g 71 11 ~ 71J3S --

ll fl3n g998

LOO 1 gtl2 79

5013Ti02 7800 71 )761~ 110000

3700 -(141gt1

155007gt3-l0M 18873-8

l7 Sitgt ~ 2fOl00 J ~l~ l~ 2-1000

122 1j6(l 28 43 1-lR 12

26B740 21 7t9 91 1Hl1

55001 7 itl ~2

17 rgt431(1 102100t89 2~2W

92(70 1627g63 bullbull 1

$7600 uoo

11l2oo

T~77oo

24S-l00 4296

5 700 00 35200 00

82 77642 I025i

302020 1449263 ZO-~ 17 7IIV24 ii ii7~1 I p)~ 3~

0J0203 270038

Loo ~~2 7~

56001 75 20 U7~~O 415~Jl 301412 J8oo)1 7ISS g7JC4n

1000gt)6 1140J89 227B1~~ ~5~Noj()

20445(6 1640000

914 11middot 7 ~14(lr1

-I-J 400 (II)

356 Ol 4()j132

31~2G 13bO~ I 270000

---------- shy SOOOC ~ 7[14 50

00 2101567 22355 82

L37Jamp00 ~l(jn 70

ij~oo 2(~(l3f1 00

~n~1 mOr) 1I766G7

J7)-7 34 l~rol

491667 495U OJ

i25iiltil 3 ~OOli9

Ll Lgbmiddot 70 9(~51 6501 00 i65i1M

n 7lo6~ tg15W 3 7~() 01

4~2ro mU1 J2 ~n 43 4~I~r

5100 10 1437f111J

WlUJ 7 ulIm

middot middot6~200

488270 70014

2 ~19 33r 1~23 lllj(l33

jt~1 240000 220000 2 7G 70 3 283 ~52 400 00

~OO l 6] 00 l2o02

Z 772 00

]21100

2rtl16 C CI52oo

IlWU13 B 888 5Il

20 110 4(l 65761

2o-W-OO

I 5li6 071 810 70 417592 401000

JL ~l ~5

20100 13 U1 00

240000 120000 ]20000

17400 2 lOG 00

Wi fItI 3J-Jn

7(1011

middot~rmont

333411 600IlO

Wlsin n 383 51 20300 Wyomin~ 8250

5170001 3 031 61 3 097 12

7ro70 1 g soll1~L20

17292 II 30030

~1T(j 79 17 no 6~

2 Ql 14 ~035l3 0147 0 Itooo t836l3

18 2lXl h I 2 8lfi r2 I 41001l3

13 6~ 70 J7 ~n or ~51J(]

l1 7~ M 1913(l~~ 1613-00

Illl(1 z)oo Ill 00

78 00 110000

18873S

15amp3

I 23100 7Si5O

203000 24501

li~-iO

141iSOO

8iioo 2010L3

I ml 00

mSlrklS

~b~flf~ In olue or

U~ lZJOO

MlIk~l1I

pooh or rO

Ier h~rtol

4 rent~

iampmoo 32 l~

Moou la(

lme 1lt1

~-I-~---------I---I------I---I---I-shy

102900 3218

lrgt 00 2181o~

Por jlollmlI coot

~7000 lI~~~2-t~ (43400 ampi 110(1 300 18 10209821 lB~~~87112

U~OO 21J~00JltXl

6MilS Im~~ 816 17117705

710 lI18llI 170 910 70

~i9i s 638 19

min~~ sw~~q 5 J

1om141 l37B4022 ~~~i ~m~35i i91ampi 156002 lO

H7liO 17 150flnOO ~~~ lm~8 3li49u) 61514510

22nlgt1 13-1llAAl~ 21300168 Mrm2J

middot~~32middot

iiiHiBjro ll3~OOOO

In3li 191

1~244H iI300

S28j8~8

iSiiro I Iss iO

~~ ~ 8l

IU~~ ~- 3

P2112S 100730 249010

2ryenl6 332 M

s~ 32 m 24 1367778

bullbullbull

= - ---- ~shy

PubliculiliH

38 19963 7873081 105i32 5 971116 212564~1

1M 964 32 206861 63 3097 239 7314034S163122309329 18793 M 419 41 ro 2~ld~ 15102397 49497676 ~~tiJ 1705 MI 00

6~0 011 Ol 205117 4800 333 o~o 22 271831 ~169 Ib 30

161741 20 IO4~ 14314R3Q 005amp627(0)12277 IRlHI 51300149 6055 1657219 2~~~~~i~(l40 13706

I gt00 ~l] 2l 11-1 11 231 tl3 16 70747 400102 IS

~ll~09 374 25869 9461

387971l~) 790 17(j 4(jlrlll 2658134124219107 I J~I0I~S7

7 SII 02 IH sr 380341

IS mh Ohi~

IOklilJloma

9 2~7 01 44 71423452iImiddot

4137(1331 li276-4 331183[lt4 351 1768203 145653 70855690 22l 577 52 7969 46 11000~ 17 1200r2G 20 30231081

lt bull

bull I

--------

7 U~ 01 llR2a

Nevada_ I

__ ---- shy

c Totl _shy

1 251 ~9 411~49

10936 31 1amp130 95 109768 Tl C1SUl16

~ 21165 49lJ633 7 Mol ~3 HI4043n ~

~ 34R79 14574 260100 ~~ 6~79 7~ 0

bulle ~

DeIRware 58107 179419 191600 136398 259591 I 85 8982 9S 1 15 ~

HawaiL bull _ 13819 1078 (1l 36319 1~7~ 27n 774 663908

Indiana m57951 680392t86 11170407 1207121)1 13798 [I 19251935 ~

Iowa 1 152292 449246 2H42 Gl3-100 419451) 300 21199(l 72

Knnlll 1326171 6rg076 3053194 M95 638 03 i200ili

~8 79328 437

9041849 l 9t

)llllnbull 251(149 1242905 i iii) 75

4-72S ~1 167L~7 l~l 48

N~w H5mpmre 2001 90 530184 i i75 68ii ii ~ 1336921

tat Ne JO)y 22800 21300547 305amp81 65 2ton 141869

jiii 2865i l995754 61iig 2~5i7

400011 CO

6[12(1 - 2dN~YQrk amp09421 83 1136439298 421437729 81087779 34735257 lIJ677 14 156011)6 01 153511 1lJ21

0 0 ~ ~ 00

~ 0bullbull 0

bullbull ~bull~ gt

bullbull ~bullq ~

DkniVCllt dag~rs

MO lOOper ocnt

Hunting

gtire~rms helt etr

10 percenl

~cnt pe rcct

wagnm iI per cont

183274r3 21611118 3358971

3516 629

63OO82~ 2281 7J 4~841Il 4931 67

113~ ~3 It14~3r

1160474 996 ~1

ltd18 -__ _-

1 614 ~I 124 (l() 4tH 72

4273fI 7411 [16

7~ 7f7 31

~P5l 157- 1~

4274 amp-I hll 42 ~r39itt-00 O~57G 21

1O669g 4 ~2 ~l~-l PI 017 r 1~dU

i~i~i 12~llt7 10

14n ~2

I~~L~~

~~15f07 05 7lcI7O-Og 73670- 05 33j492149 = 115017i41U 2174S02 8 52B 70

5 bullIJ I~ I lirl

232 lti 1I1~~21

82028 12 17067490 400J1087 33fil927

2)738 IO2n02 fgtH~0720 2924719~

II) 26-~ 275 03 17 512 31 10510 n5

135253413 502amp1 Oli

91lJ0345 1277415 11140 ro l53J(~

2 328 Ig 322943 28 1I3 48

747107 14276

2S36417 46751 37 0770200

nJO272 79 ilaquol92

57 55 3239shy3OO~4U ~I2S 05

7298 12~M fi 42312 1341lt Ii-

1 1I 5gt3 83 61175118 4970 127 fJ

841)45178 iJ6~54[o 30 139J+I~Ij 00

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

- - - - - ~-

-- shy

Emploympllt or

chUrl labor Of the

entlre net profits

WlrccoL

leodoflhcnflto1

51)1r reut

Toilet lOOps etc

a per cent

YarJlS motol

bool~ etc IOperent

B1ntln ~rm~nt

elc lijperl

Blot dcliO( endJg ~

5perrnt

ius itl MOO 117

l7 311 21 40

middotM

Ivii M34 ilt mn

M im92i 2 ill7 20

ro 2mtt3

2116gtIll4 2-13amp-118 22(12 D1 118217

2Gtii~

3700 1526mM41 1f

19400 II

3-iliiii IHI

amp)iJ1U4

213m 119 H ~~

6SI~ ~ 17-07

- ---~ ----=----- - -- - -~_-- -- - --- - - --- -- -~-----

-------- -----_ ---- -- -- - ---- shy--- -- - - ---_ shy

DIJ1neIH

Na~mal_1

Bo~-erg= oj~~rl

from cereal etCD

1Q O~llt QT

alcohol by volume

per gallon 2 cent

mented ~mpe

centlt

Carhonic R~rl ga

lar pound coots

SZOlbullf253

81li~J) 127500

1174m3~

- -- Iln~2

-shy -

21-1 jd~ ~2

130gt148

OO7iiiG W 161 87

110(1276 610042

1RZ006 46 734~1SO

1798 100400 00 1J20338 166 SOl 46

717gt181 1010]]50

BO 740 23 62H~30 il149177

B 0il2 ~4 152o-i8 28)81497

28 7~Jl 07 7 11lt1 4~

162Jillr7 J70IJN9S

2700ili 14G43~

22 BO 297li2 15 33rAM 250000 1946 27

785 02 -

i3ii41ii

iiids -oJ 2~ ~

J03f16

ioi339 11)oSO u~

(27353 1280 Zl

106Il03 23191

1Slr~7

33B~232 4-31 43- 4) 14--112847 19I1e~o34 21(j210

12 1lJ7 4J 27782667

14 D-lQ Gl) ~337_2~

671il4Cl-l8 on) 802 G~ ~7-l 037 40

~~~~~ Xi~za 02 1ll 9~-l 57 12 ~n2l 3)2008032 71 6~lIl

4J2J07S7 13901136 2481~~9 8967206

201099~5

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ltleriyu(ives

Countries No Ton

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Tot~l 10~24511l3lt~9 18-36712410222 10740S 466SlIII 1500) 1081 ~

4 26549 __ 3274 ~SoI3 23amp6 9 120 4~

74 17 amp12 1 W4 147~1 17b9 5720 WI 30 1 19 15 ZJ~1 3 29 ~

21 239 25 1~ 3 61 16317 41173 47111 8521 2915 21147 Hi ltI

4gt1 441ti aw 22298 2 100 10 7 2SO 2613 174middot12 1 310 2401 35 4

123 9750 914 1343 ~25 27g7 3r 9 _ 959 77101 4l51 15~amp 1161 481gt 74 II

STATES _Con tJJlUed

J(alne CalBampVllS

8tat I I ----- shy

~~ot1lr ipn0 lglon

IG~ i o~ O~ GO 6 55 25 2G

110 92 16 2~ 212 1385 1341 211

121 233- 411 7~7 1~ lW 011 HOI 12 1i-l 4 77 ampi 570 5 71 26i l~ 26 ~

I 19 W 49 76-1

~ j _~1 211 1954 117 2054 (ij 676 49 gt51 30 I 424- IJ 1~j 23 2571 20 151 11 143 l~ 351 44 275 1337 12 290 8 17S 5 505 as 530 ~S 6291

1 8) 1447

217 gt8 37 )2(lt igt 11~ [4 141 ~ J) 7 03

S W 8 l1 IS 192 8 03

16)(f 10 42G -1- _ ___

~71 2(7[ ~80 3620 lJ1 41 2~1 187 17 I~I

o~ I O~ O~ O~ 901 1122I 431 48 4~

1gt4 bull 1538 3 J2 1767118481 1971 192

3121 2615 ltIi 10 1621 24(r) 321

461 297 4 48 2OJ 1675 tOO 100 1~11 Im U 21

~ 54 7469

1 1I~I 6~g_ __

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4til 39151 In 1510 12

1 1If300 nlJ69 71 596 5989

f49 UIl7lt1 02 1428 1390 uN 714 772

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1 268 1425 ~

~ 2ru lID 2 26

237CS 794U 7031 8382 25) ~ 0 2 Wmiddot

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100 451) r7 ~2671 ~ 14~ 2 W41 W~i7 302lJ

1J~ 5453 ~ 4202~ ------ 1ltJ1 42ilIZ7 20392 ~66S

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10255 7 1043

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BANKERS SPECIAL TAX

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rnnD-IAnOR TAX

ESTATE TAX

EXCESS-PROFITS TAX

I~CO-IE TAXFS

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LEGACY TXES

NARCOTICS

OCCUPATlOXAL TAX

PHOmnITIO

STAMP TAXES

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1922pgs2-3

1922pgs4-5

1922pgs6-7

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1922pgs218-219