OF THE COMMISSIONER OF INTERNAL REVENUE · OF THE COMMISSIONER OF INTERNAL REVENUE ... Revenue results of audit and investigative efforts of Unit 18 . ... from factory in bond,

ANNUAL REPORT

OF THE

COMMISSIONER OF INTERNAL REVENUE

FOR THE FISCAL YEAR ENDED JUNE 30

1940

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON : 1940

For sale by the Superintendent ofiDocuments. Washington D C Price 15 cents (paper cover)

CONTENTS

TREASURY DEPARTMENT

Document No. 3110 Internal Revenue

Page Introduction 1 Collections 1 Cost of administration 4

Personnel 4 Important legislative and other changes affecting the Bureau 6 Accounts and Collections Unit:

Assessments of employment taxes 10, Taxes under Federal Insurance Contributions Act 19

Offers in compromise 11 Coordination with Social Security Board 11 Tax under the Federal Unemployment Tax Act 11

Offers in compromise 14 Carriers taxes (Chapter 9, Subchapter B, I. R. C.) 14 Coordination with Railroad Retirement Board 15

Income Tax Unit: General functions 15 Income and excess profits taxes 15

Collections 15 Returns filed 16 Examination of income tax returns upon receipt 17 Investigations and adjustments of income tax returns by field

offices 17 Inventory of returns on hand in field offices as of June 30, 1940_ _ 17 Unagreed adjustments pending 18 Revenue results of audit and investigative efforts of Unit 18 Stage at which additional tax was assessed 19 Petitions to the Board of Tax Appeals of income tax cases 20 Refunds, abatements, and credits 20 Depreciation 21

Miscellaneous Tax Unit: Estate Tax Division:

Returns 22 Claims 22 Court decisions 28

Tobacco Division 23 Sales Tax Division:

Admission taxes 25 Documentary stamp taxes 26 Playing cards 26 Oleomargarine; adulterated, process, or renovated butter 26 Mixed flour 26 Firearms 26 Narcotics and marihuana 26 Bituminous coal 27 Silver tax 27 Hydraulic mining 27 Assessments 27 Field reports and returns 27 Claims 28 Credit cases 28 Offers in compromise 29 Miscellaneous tax special squads 29

Capital Stock Tax Division 29 Processing Tax Division 29

Sugar tax 30 30+ Claims

III

IV CONTENTS

Alcohol Tax Unit: Procedure Division - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Statistics Ethyl and denatured alcohol Distilled spirits Rectified spirits Fermented malt liquors Wines

Enforcement Division Field Inspection Division Laboratory Division Audit Division

Assessments Offers in compromise

Alcohol Tax Division of the Office of the Chief Counsel - - - - - - - - - Technical Staff

Field operations under decentralization Coordination of Staff field activities

Office of the Chief Counsel: Appeals Division Civil Division

Compromise Section Interpretative Division Penal Division Review Division Legislation and Regulations Division

Intelligence Unit Conclusion

STATISTICAL TABLES

RECEIPTS FROM INTERNAL-REVENUE TAXES

INCOME-TAX AUDIT

• Additional income tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1940, by tax years - - 103 • Tax items appealed to the United States Board of Tax Appeals during the fiscal year 1940 - - 107

TOBACCO, CIGARS, CIGARETTES, ETC.

Manufactured tobacco: Number of factories operated, leaf tobacco and other materials used, calendar year 1939, by collection districts and by States - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Manufactured tobacco: Quantity manufactured, on hand at com-mencement and close of year, removed for export and tax-paid, calendar year 1939, by collection districts and by States

CONTENTS V

Table Page 13. Cigars weighing more than 3 pounds per thousand: Number of fac-

tories operated, quantity of tobacco used, number of cigars manu-factured, on hand at commencement and close of year, removed for export and tax-paid, calendar year 1939, by collection districts and by States - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 112

14. Cigars weighing more than 3 pounds per thousand: Number removed tax-paid, by classes, calendar year 1939, by collection districts and by States - - 114

15. Cigars weighing more than 3 pounds per thousand: Manufactured and removed tax-paid for domestic consumption from customs bonded manufacturing warehouses, class 6, by classes, calendar year 1939 - - 116

16. Cigars weighing not more than 3 pounds per thousand: Quantity of tobacco used, number of cigars manufactured, on hand at com-mencement and close of year, removed for export and tax-paid, calendar year 1939, by collection districts and by States - - 117

17. Cigarettes weighing not more than 3 pounds per thousand: Number of factories operated, quantity of tobacco used, number of ciga-rettes manufactured, on hand at commencement and close of year, removed for export and tax-paid, calendar year 1939, by collection districts and by States - - 118

18. Cigarettes weighing more than 3 pounds per thousand: Quantity of tobacco used, number of cigarettes manufactured, on hand at com-mencement and close of year, removed for export and tax-paid, calendar year 1939, by collection districts and by States - - 120

19. Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and snuff, calendar years 1930 to 1939 - - 121

20. Production of manufactured tobacco, snuff, cigars, and cigarettes, calendar years 1930 to 1939 - - 121

21. Summary of operations of manufacturers of tobacco and cigars, calen-dar year 1939 - - 122

22. Exportation in bond of manufactured tobacco, snuff, cigars, and ciga-rettes, etc., year ended June 30, 1940, by collection districts - - 125

23. Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from factory in bond, for shipment or delivery as sea stores, fiscal year ended June 30, 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 126

24. Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from bonded internal revenue tobacco sea stores warehouses, for shipment or delivery as sea stores, fiscal year ended June 30, 1940_ _ 127

25. Drawback of internal-revenue taxes allowed on tobacco, snuff, cigars, and cigarettes exported, year ended June 30, 1940, by ports, and comparative totals for years ended June 30, 1935 to 1939 - - 127

26. Domestic and imported cigarette papers and tubes withdrawn and internal-revenue receipts from taxes during fiscal years ended June 30, 1931 to 1940, inclusive - - 127

27. Tobacco products withdrawn for consumption, computed from collec-tions from the sales of stamps, fiscal year 1940 - - 128

28. Dealers in leaf tobacco in business, leaf tobacco exported and received from farmers, calendar year 1939, by collection districts and by States - - 129

29. Leaf tobacco imported by cigar manufacturers, tobacco manufac-turers, and dealers in leaf tobacco, calendar year 1939, by collection districts and by States - - 131

30. Quasi tobacco manufacturers classified: Number of factories operated and tobacco material handled, calendar year 1939 - - - - - - - - - - - 133

31. Tobacco material held or owned by dealers in leaf tobacco, cigar and tobacco manufacturers on January 1, 1940, by collection districts and by States - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 134

OCCUPATIONS SUBJECT TO SPECIAL TAXES

32. Number of each class of special-tax payers purchasing special-tax stamps covering the fiscal year 1940, or portion thereof, under the various annual rates, by collection districts and States

- - 136

Table 1. Receipts from specified sources of internal revenue, fiscal year ended

June 30, 1940, by collection districts, States, and Territories - - - - 2. Comparative internal-revenue collections, fiscal years 1939 and 1940,

by collection districts, States, and Territories_ _ 3. Summary of internal-revenue collections, year ended June 30, 1940,

by States and Territories 4. Summary of monthly internal-revenue tax receipts for the fiscal year

ended June 30, 1940, by sources 5. Summary of internal-revenue collections, years ended June 30, 1939

and 1940, by sources 6. Total internal-revenue collections, years ended June 30, 1863 to 1940_ 7. Internal-revenue tax on manufactured products from Philippine

Islands, fiscal years 1939 and 1940, by objects of taxation 8. Internal-revenue tax on manufactured products from Puerto Rico,

fiscal years 1939 and 1940, by objects of taxation

Page 32 32 33 33 33 33 33 34 34 36 37 37 37 37 38 43 45

47 48 48 48 49 49 49 50 50

52

88

92

94

100 102

102

102

9

10

11

12. 108

110

VI CONTENTS

OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR, ETC.

Table Page

41. Production, importation, and withdrawals of playing cards, by

39. Summary of production and tax-paid withdrawals of renovated butter,

40. Production and withdrawals of mixed flour, year ended June 30, 1940,

36. Summary of production and withdrawals of oleomargarine (colored

33. Production and withdrawals of colored oleomargarine, year ended

34. Production and withdrawals of uncolored oleomargarine, year endect .

37. Materials used in the manufacture of oleomargarine (colored and un-

38. Production and withdrawals of renovated butter, year ended June 30,

35. Production and withdrawals of oleomargarine (colored and uncolored),

months, year ended June 30, 1940 - - - - - - - - - - - - - - - - - - - - - 145

by collection districts - - 145

years ended June 30, 1931 to 1940 - - - - - - - - - - - - - - - - - - - - - 144

June 30, 1940, by collection districts - - 142

June 30, 1940, by collection districts - - 142

year ended June 30, 1940, by months - - - - - - - - - - - - - - - - - - - 143

and uncolored), years ended June 30, 1931 to 1940 - - 144

colored), year ended June 30, 1940 - - 144

1940, by collection districts - - 144

ALCOHOL, DISTILLED SPIRITS, BEER, ETC.

42. Ethyl alcohol: Production and withdrawals, by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 146

48. Ethyl alcohol: Plants and bonded warehouses operated, production, withdrawals, warehouse losses, and stocks remaining in bonded warehouses June 30, by States, fiscal year 1940 - -

146 44. Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal

year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 147 45. Ethyl alcohol: Materials used in production, by kinds and by States,

fiscal year 1940 - - 147

46. Ethyl alcohol: Production, by kinds of materials used, fiscal year 1940

- - 148

47. Denatured alcohol: Plants operated, production, withdrawals, and stocks on hand June 30, by States, fiscal year 1940 - -

148 48. Denatured alcohol: Production, by months, fiscal year 1940____1 _ _ _ 149 49. Completely denatured alcohol: Withdrawals, by formulas and by

months, fiscal year 1940 - - 149

50. Specially denatured alcohol: Withdrawals, by formulas, fiscal year 1940 - -

149 51. Specially denatured alcohol: Withdrawals, by leading formulas and

by months, fiscal year 1940 - -

150 52. Specially denatured alcohol: Operations of bonded dealers, by States,

fiscal year 1940 - -

151 53. Specially denatured alcohol: Operations of manufacturers, by States,

fiscal year 1940 - - 151

54. Distilled spirits: Number of distilleries and internal-revenue bonded warehouses operated, by States, fiscal year 1940

- - 152

55. Distilled spirits: Production, by kinds and by months, fiscal year 1940

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 153

56. Distilled spirits: Production, by kinds and by States, fiscal year 1940_ 153 57. Distilled spirits: Brandy produced, by kinds and by States, fiscal

year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 154 58. Distilled spirits: Total withdrawals, tax-paid, by kinds and by

months, fiscal year 1940 - -

154 59. Distilled spirits: Total withdrawals, tax-paid, by kinds and by

States, fiscal year 1940 - -

155 60. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds and

by months, fiscal year 1940 - -

155 61. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds and

by States, fiscal year 1940 - -

156 62. Distilled spirits: Stocks remaining in internal-revenue bonded ware-

houses, by kinds and by States, June 30, 1940 - -

156 63. Distilled spirits: Stocks remaining in internal-revenue bonded ware-

houses, by kinds and by years and seasons of production, June 30, 1940 - - 157

CONTENTS

Table 64. Distilled spirits: Losses in internal-revenue bonded warehouses from

leakage and evaporation, by kinds of spirits and by States, and other losses, by kinds of spirits, fiscal year 1940 - - - - - - - - - - - -

65. Distilled spirits: Grains and molasses used in production, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

66. Distilled spirits: Materials used in the production of brandy, by kinds and by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - -

67. Rectified spirits and wines: Production, by kinds and by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

68. Rectified spirits and wines: Number of plants operated and produc-tion, by kinds and by States, fiscal year 1940 - - - - - - - - - - - - - -

69. Rectified spirits and wines: Alcoholic liquors used in rectification, by kinds and by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - -

70. Rectified spirits and wines: Alcoholic liquors used in rectification, by kinds and by States, fiscal year 1940 - -

71. Fermented malt liquors: Production and tax-paid withdrawals, by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - -

72. Fermented malt liquors: Breweries operated, production, with-drawals, losses, and stocks on hind June 30, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

73. Fermented malt liquors: Withdrawals, tax-paid and tax-free, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

74. Fermented malt liquors: Materials used in production, by kinds and by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - -

75. Cereal beverages: Plants operated, production, and withdrawals, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

76. Still wine: Production and withdrawals, by months, fiscal year 1940_ _ 77. Still wine: Bonded wineries and bonded storerooms operated, pro-

duction, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

78. Still wine: Tax-paid withdrawals and stocks on hand June 30, by alcoholic grades and by States, fiscal year 1940 - - - - - - - - - - - - - -

79. Still wine: Amelioration and fortification occurring after fermenta-tion, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - -

80. Still wine: Materials used in production, by kinds and by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

81. Sparkling wine: Production and tax-paid withdrawals, by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

82. Sparkling wine: Number of producers, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940 - - - -

83. Sparkling wine: Tax-paid withdrawals and stocks on hand June 30, by size of container and by States, fiscal year 1940 - - - - - - - - - - - -

84. Vermouth: Production and tax-paid withdrawals, by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

85. Vermouth: Number of premises operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940 - - - -

86. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by months, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

87. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by States, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TECHNICAL STAFF

88. Analysis of the work of the Technical Staff during fiscal year 1940-Income, profits, estate, and gift tax cases - - - - - - - - - - - - - - - - -

89. Analysis of work on compromise, extension of time, and final closing agreement cases, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - -

OFFICE OF THE CHIEF COUNSEL

90. Appeals Division: Cases appealed to Board of Tax Appeals, including those appealed from Board decisions to appellate courts, fiscal year 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

91. Appeals Division: Number, and amounts, of cases shown in table 90 for the fiscal year 1 . 940 only, by class of tax and amounts involved_ _ 177

VII

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165 165

166

167

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169

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171

172

173

176

177

2

REPORT OF COMMISSIONER OF INTERNAL REVENUE

Summary of collections, fiscal years 1939 and 5940—Continued

General source Fisca year Increase, or decrease (—)

1989 1940 Amount Percent

Alcohol Tax Unit—Continued. Wines, Including fortifying brandy_ $7,754,747.08 $9, 366,706. 29 $1, 611 , 959 . 21 20.8 Fermented malt liquors, excise tax 259, 703,925.76 264,579, 036.03 4, 875, 110.27 1.9 Special, or occupational, taxes 10,789,464. 92 9,484, 261.75 —1, 305, 193. 17 —12. 1

Total 687, 799, 700.68 624, 253. 156. 11 36, 453,455. 43 6.2 Miscellaneous Tax Unit:

Capital stock tax ' 127, 203,008.99 132, 738, 537.17 5,535, 528.18 4.4 Estate and gift taxes 360, 715, 210. 12 360, 071, 166. 94 —644, 043. 18 2 . Tobacco taxes Sales taxes (manufacturers' excise

taxes, admissions communise-thne, oleomargarine, documen-tary stamps, coal, etc.)

580,159, 205.79

534, 738, 304. 48

608, 518, 443. 59

583, 595, 2.47 3

28, 359, 237.85

48,857,077.9

4. 9

9. I Sugar tax 65, 414,058. 42 68, 145, 3857. 56 2,731, 299. 14 4. 2

Total

teoounts and Collections Unit:

1 , 668, 229, 787. 75 1, 753, 068,887. 73 84, 839,099. 98 5.1

Federal Insurance Contributions Act 529,835, 533.76 605, 350, 175.64 75, 514,641.88 14. 3 Federal Unemployment Tax Act._ 101, 186, 703.68 106, 123, 156. 21 4, 956, 452.53 4.9 Carriers taxes 109, 426,627. 62 122,047, 643.66 12,621,016.04 11. 6 Total 740, 428,865. 06 833, 520,975. 51 93,092, 110.45 12.6 Total, all collections 5, 181, 573,952. 58 5, 340, 452, 346.78 158,878,394.20 3. 1

Comparative statement of tax collections by quarters, fiscal years 1939 and 1940

Quarter ended— Income taxes Miscellaneous

Internal-revenue taxes

Employment taxest including

carriers taxes Total collections

Sept. 30, 1938 $562, 716, 572.51 $666, 232, 573.67 $166,307, 311. 90 $1, 395, 256, 466 08 Dec. 31, 1938 Mar.

550, 793, 594.05 564,886, 260. 76 108, 425, 753.60 1, 281,885, 608.41 31, 1939 603, Ml, 813. 43 508, 504, 711.85 228, 716, 424.38 1, 340, 762, 999.66 June 30, 1939 434, 322, 617. 11 560, 366, 944.14 178, 979, 375.18 1,163, 668,938.43 Fiscal year 1939 2, 151, 374, 597.10 2, 289, 770, 490. 42 740, 428, 865. 06 5,181, 573,952. 58

Sept. 30, 1939 Dec. 31, 1939 Mar.

404, 101, 228.59 385, 483, 116. 55

735, 155, 042.82 552, 500,230. 89

182, 509,499. 71 192,865,039. 17

I, 321, 765, 766. 12 1, 130, 848, 386.62

31, 1990 rune

80. 1940 786,069, 685. 99 539,411, 289. 00 252, 002, 566. 66 1, 552, 483, 541. 65 548,944, 895. 78 582, 265,881. 64 206, 143, 874.97 1, 335,354, 852.39

Fiscal year 1940 2,102, 598,926.92 2,904, 332,444. 35 833, 520,975. 51 5, 340, 452, 396.78

Nom—Effective July 1, 1938, the rate on distilled spirits (except brandy) was increased from $2 to $2.25 per tax gallon. The capital stock tax is due to be paid in the September quarter and the gift tax In the March quarter.

Other miscellaneous taxes are payable monthly. The March qua ter includes full-paid calendar year Income tax returns.

The taxes on future delivery; production, refining, or processing of crude petroleum: brewers' wort, malt, chewing gum, matches (at the one-half cent and 2 cent rates), toilet preparations (at the 5 percent rate), furs, phonograph records, sporting goods, and cameras, were repealed as of close of business; June 30, 1938.

In the appendix will be found tables showing the amount of internal revenue tax receipts in detail for the year, with statements of com-parative collections by districts, States, and Territories, during the fiscal years 1939 and 1940. Tables are presented also showing the quantities of liquor, tobacco, oleomargarine, etc., tax-paid for con-sumption.

Additional assessments.—The additional assessments, including interest and penalties, resulting from office audits and field investi-gations made during the fiscal years 1939 and 1940, were as follows:

REPORT OF COMMISSIONER OF INTERNAL REVENUE 3

Class of tax

Fiscal year

1939 1940

Income $279, 487, 977. 51 $291, 198, 664.00

Miscellaneous internal revenue: Estate 59,019, 649. 49 52,350,045.30 Gift 5, 247, 767.42 6,354,319. 72 Capital stock 1, 302, 784. 84 1, 732, 327. 10 Sales 8, 479, 047. 99 4, 561,082. 62 Liquors 3, 519, 941. 10 3,854, 693.05 Miscellaneous 19, 183, 519.80 7, 943, 709. 74 Tobacco 344, 588. 19 122, 703. 57 Coal 312, 569. 31 424, 504.29 Silver 18,947.86 26,925.90 Sugar 4,935.83 197, 251.35

Total miscellaneous 97, 428, 748. 83 77, 587. 562. 64

Employment and Carriers taxes 26, 902, 431.93 I 25, 143,458.86

Grand total 903, 819, 1541. 27 393,909,685. 50

Includes for income taxes, $284,390,799 from the Income Tax Unit and $6,807,865 from the Accounts and Collections Unit. The assessments of the Income Tax Unit include $28,727,135 made under the jeopardy provisions of section 279 of the Revenue Act of 1926 and section 273 of subsequent Revenue Acts.

Includes, for miscellaneous Internal revenue, $66,692,979.59 from the Miscellaneous Tax Unit, $7,019,890 from the Accounts and Collections Unit, and $3,854,693.05 from the Alcohol Tax Unit.

Includes for employment and carriers taxes, $6,825,316.86 from the employment tax activities of the Accounts and Collections Unit and $18,518,142 from the collectors' offices.

Refunds, etc.—Payments for the refund of taxes illegally or errone-ously collected and for redemption of stamps and drawbacks are made from sums appropriated for such purposes.

Number of claims paid and the amount of refunds, payments, and repayments, including interest, during the fiscal years 1939 and 1940

Class of tax

Number of claims Amount refunded or repaid Interest allowed (included

in amount refunded)

1939 1940 1939 1940 1939 1940

Refund of internal-rev-enue collections:

Income taxes 136,186 132, 532 $27, 390, 777.03 M6,022,031. 85 $4, 925, 559. 52 $9,155, 587.93 Miscellaneous Inter-

nal-revenue taxes: Bituminous coal_ 88 103 2, 336. 27 6, 567. 92 85.50 399.50 Capital stock, 2,589 2,131 468, 893.14 381,857. 55 33, 308. 59 45,437. 49 Distilled spirits 7,905 5,902 227, 161. 76 641, 275. 23 2, 813.55 1, 182. 43 Estate 1,336 1,582 3, 500, 014.05 5,491,478. 11 429,879. 32 880, 308.78 Gift 580 921 923, 614. 42 3,498, 569.60 117,684. 71 541, 207.97 Miscellaneous

tax 340 462 207, 185.45 585, 298. 30 21,035. 75 60, 532. 53 Narcotics 128 127 218. 17 205.31 Sales . 1, 202 1, 105 1, 559, 649.47 2,165, 837.45 312, 900. 83 196,916. 29 Sugar 1,288 1, 537 980,019. 30 1,883, 636. 96 420.56 520.99 Tobacco 4 9 55.35 573.94 27.03

Employment taxes: I Carriers 626 131 93,413.91 10, 216. 61 187.53 469.73 Federal Insur-

ance Contribu- tions Act 5,186 5, 665 380, 262 46 548, 219.77 29,602.99 52,572.13

Federal Unem-ployment Tax Act 15,913 14, 972 1, 382, 517. 67 1,909, 393.72 42,730. 72 56, 243. 52

Agricultural adjust-ment 84, 773 49, 027 12, 293,817. 96 11, 503,970. 56 533, 597. 15 1, 918, 310.02

Total 258,144 215,706 49, 413,686. 40 74, 496,930. 88 6, 449, 586. 72 12,409, 716. 22

Listed as pay, roll taxes in 1939 report. Listed as Social Secur ty, Title VIII. in 1939 report.

1 Listed as Social Security, Title Ix, in 1939 report.

4

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 5

Number of claims paid and the amount of refunds, payments, and repayments, including interest, during the fiscal years 1939 and 1940-Continued

4- Mon.-There were also refunded from Philippine coconu oil tax collections (trust fund) be amounts of $91,359.88, including $3,471.10 interest, covering 700 claim , during the fiscal year 1939, and $175,292.68, including $1,054.19 interest, covering 451 claims, during the fiscal year 1940.

The figures in this table will not agree with those in later sections of this report for the reason that the amounts shown in the later sections relate to claims disposed of by the units, whereas this table shows the actual payments made.

COST OF ADMINISTRATION

The amount of $59,877,500 was appropriated for the fiscal year 1940 for salaries and expenses in connection with the assessment and col-lection of internal revenue taxes and the administration of the internal revenue laws. The expenditures and obligations against this appro-priation were $59,675,518, leaving an unexpended balance of $201,982. The expenditures do not include amounts expended for refunding taxes illegally or erroneously collected and for redeeming stamps. The cost of collecting a total of $5,340,452,347 during the year was $1.12 per $100, compared with $1.13 per $100 for 1939.

The amount of $4,250,000 was appropriated for the fiscal year 1940 for salaries and administrative expenses in connection with making refunds authorized by Titles IV and VII of the Revenue Act of 1936. The amount expended and obligated from this fund amounted to $3,635,549, leaving an unexpended balance of $614,451.

Personnel.-A comparative statement of the number of employees in the various branches of the Internal Revenue Service on June 30, 1939, and on June 30, 1940, is given in the following table:

Branch of service June 30, 1939

June 30, 19 0

Increase or decrease

-

Employees In the departmental service Offices of collectors of internal revenue Internal revenue agents' forces:

Income and estate taxes Miscellaneous and sales taxes

Offices of district supervisors Miscellaneous field force (Alcohol Tax Unit) Supervisors of accounts and collections Field force (Intelligence Unit) Field force (Assistant General Counsel's Office) Field force (Technical Staff)

Total

4, 202 8, 355

4,804 47

4, 147 17 46

298 179 528

1 3, 993 2 8, 376

2 4, 834 61

i 4, 083 16

296 177 541

46

-209 21

30 14

-64 -1 -2

13 22, 623 22, 423 -200

Exclusive usrve o mporary employees on the internal revenue roll and 483 employees on the refunding processing tax roll.

2 Exclusive of 548 temporary employees on the internal revenue roll, 251 permanent and 80. temporary employees on the refunding processing tax roll.

11 Exclusive of 27 temporary employees and 459 general deputy collectors on the refunding processing tax roll.

4 Exclusive of 2 temporary employees.

There were 99 employees retired on annuity during the fiscal year 1940, of whom 48 were retired on account of disability.

IMPORTANT LEGISLATIVE AND OTHER CHANGES AFFECTING THE BUREAU DURING THE FISCAL YEAR 1940

Public, No. 242, approved July 28, 1939, amends the Bankruptcy Act by conferring original jurisdiction on courts of bankruptcy with respect to any proceeding initiated by the filing of a petition on or before July 31, 1940, with respect to modifications of the securities or capital structures of railroads; provides that the provisions of sec-tions 1801, 1802, 3481, and 3482 of the Internal Revenue Code shall not apply to the issuance, transfer, or exchange of securities or the making or delivery of conveyances to make effective any plan or adjustment confirmed under the Act; that no income, gain, or profit taxable under any law of the United States or of any State shall in respect to the adjustment of the indebtedness of any petitioner be deemed to have accrued or to have been realized by such petitioner by reason of a modification of or cancellation in whole or part of the indebtedness of a petitioner affected by such proceeding; gives the court power to determine the amount and legality of claims of the United States for taxes and to order payment thereof, the order of the court to have the effect of adjudication of bankruptcy of the petitioner for the purpose of section 274 of the Internal Revenue Code; and suspends the running of the statute of limitations on the assessment or collection of any internal revenue tax while a proceed-ing under the Act is pending and until it is finally dismissed.

Public, No. 259, approved August 4, 1939, amends the Merchant Marine and Shipping Acts to provide for the exemption from Federal income taxes of the gain resulting from the transfer of an obsolete vessel to the Commission under the provisions of the Act, and for an adjustment of the basis for gain or loss upon a sale or exchange and for depreciation of a new vessel acquired in connection with such transfer.

Public, No. 264, approved August 4, 1939, authorizes the Com-missioner to make certain allowance for loss by leakage and evapora-tion upon withdrawal of packages of brandy or fruit spirits filled from storage tanks prior to June 26, 1936.

Public, No. 334, approved August 7, 1939, amends section 2857(a) of the Internal Revenue Code by eliminating the requirement that records of receipt and disposition of distilled spirits be kept by whole-sale liquor dealers who are such dealers only by reason of their dealings in wine at wholesale, but do not deal in distilled spirits at wholesale.

Public, No. 361, approved August 9, 1939, provides additional time for the filing of claims for refund of taxes paid under the Bank-head Cotton Act, the Kerr Tobacco Act, and the Potato Act of 1935.

Public, No. 379, Social Security Act Amendments of 1939, approved August 10, 1939, comprehensively amends the Social Security Act and the tax provisions of that Act which were incorporated in the Internal Revenue Code. The most important changes made in the taxes under subchapter A of chapter 9 of the Code are the reduction of the rate on both employers and employees for the years 1940, 1941, and 1942 from 1% percent to 1 percent; the extension of coverage, effective January 1, 1940, to services of seamen on American vessels and of employees of

Class of tax Number of

claims Amount refunded or repaid Interest allowed (included in amount refunded)

1939 1940 1939 1940 1939 1940

Repayments (not refund of taxes erroneously collected):

Redemption of stamps:

Distilled spirits__ 2, 268 2,112 $60, 113. 39 $59, 232. 68 $1, 016. 26 $597.80 Miscellaneous__ 2,360 1,984 379, 239. 13 215, 588. 17 96, 310. 52 18,892.44 Narcotics 101 57 1, 098. 79 218. 43 Silver 3 2 104. 61 55. 00 Tobacco 1, 746 1,985 1, 338, 945. 73 1, 832, 670.38

Total 6,478 6,140 1, 779, 501.60 2,102, 769.66 47. 326. 78 19, 990. 24 Drawbacks:

Alcohol 656 640 178, 157.78 177, 189. 98 Tobacco 13 17 2, 736. 83 3.823.77

Total 669 657 178,894. 41 181, 013. 25 Grand total__ 265, 291 222, 503 51, 372, 082. 41 76, 730, 708.79 6, 996, 913. 50 12, 429, 206.46

6 REPORT OF COMMISSIONER OF INTERNAL REVENITE

certain Federal and State instrumentalities (chiefly bank employees); the removal, effective January 1, 1939, of the previous exemption of services by individuals after they attain age 65; and the provision for refund to an employee who because he has two or more employers pays tax on more than $3,000 of wages earned in any year after 1939. With respect to the tax under subchapter C of chapter 9 of the Code, the major changes are the measurement of the tax for 1939 and subse-quent years by "wages paid" as distinguished from "wages payable" under the prior law; the limiting of the application of the tax to the first $3,000 paid after 1939 to an employee by an employer for services rendered in any calendar year; the liberalization of the conditions bf allowance of credit against the Federal tax for 1939 and subsequent years for contributions paid to State unemployment funds; and the extension of coverage, effective January 1, 1940, to services of em-ployees of certain Federal and State instrumentalities (chiefly bank employees). The amendments also provide for the liberalization of the conditions of allowance of credit against the Title IX tax for the years 1936, 1937, and 1938 for contributions paid to State unemploy-ment funds. Effective January 1, 1940, certain services previously taxable are exempt from the taxes under subchapters A and C of chapter 9 of the Code, principally services in the field of agricultural labor, certain services performed in the employ of nonprofit organiza-tions exempt from income tax, and certain services performed by students and newsboys. Public, No. 379, also extends the time for filing claims for payment with respect to floor stocks, held on January 6, 1936, of certain articles processed from commodities subject to the processing tax under the Agricultural Adjustment Act.

Public, No. 654, approved June 24, 1940, amends sections 2803(c) and 2903 of the Internal Revenue Code to remove unnecessary re-strictions upon the redemption of red strip stamps for containers of distilled spirits and to authorize the redemption of case and strip stamps for containers of spirits bottled in bond.

Public, No. 655, approved June 24, 1940, amends sections 3030(a) (1)(A) and 3031(a) of the Internal Revenue Code as of July 1, 1940, to eliminate the tax of 10 cents per proof gallon imposed on spirits used in the fortification of wines, and to compensate for the loss of revenues thereby occasioned by increasing by 5 cents per gallon the tax on all wines containing more than 14 percent and not exceeding 24 percent of absolute alcohol by volume. The Act likewise amends section 3030(a) (2) of the Internal Revenue Code to correct a clerical error made in the Liquor Tax Administration Act, approved June 26, 1936, where the tax on artificially carbonated wine was fixed at "1Y4 cents on each one-pint or fraction thereof." The words under- scored, descriptive of the quantitative basis of the tax, should have been "one-half pint."

Public, No. 656, Revenue Act of 1940, approved June 25, 1940, amends the Internal Revenue Code by increasing the rate of tax on corporations; increasing individual surtax rates; increasing the rates of tax on nonresident alien individuals; increasing the taxes on dis-tilled spirits, wine, fermented malt liquor, etc., and on certain occu-pations; amending the withholding of tax at source provisions to conform to the rates on nonresident alien individuals and foreign cor-porations; decreasing the personal exemption; changing the require-ment for filing returns in the case of individuals and fiduciaries to de-

REPORT OF COAIADRSIaNER OF INTERNAL REVENUE

pend on the amount of gross income rather than net income; amendir the provision relating to information returns to conform to the r quirement for filing individual returns; and imposing in addition 1 the increase in individual and corporate income tax rates a flat tax 10 percent of the tax computed under the Internal Revenue Code, amended, designated as a "Defense Tax," effective for a 5-year perioi This Act also increases by 10 percent for a 5-year period the exces profits, capital stock, estate and gift taxes, and tax on transfers I avoid income taxes. The Act continues in effect until June 30, 194 certain of the manufacturers' excise taxes and miscellaneous taxi which would have terminated on June 30 or July 31, 1941. It ale increases the rate of numerous miscellaneous taxes and lowers certai exemptions applicable to the miscellaneous taxes. The Act also pri vides that the 10 percent defense tax shall be set aside as a specs, fund which shall be available only for retirement of obligations ai thorized by the Act to the extent of $4,000,000,000, the proceeds which are to be used for the national defense. The Public Sala/ Tax Act of 1939 was amended to relieve certain individuals receivir compensation paid indirectly by the United States from penalties di to failure to make return and pay tax due.

Public, No. 671, approved June 28, 1940, amends section 3 of tl Act of March 27, 1934 (48 Stat. 505), as amended by the Acts of Jur 25, 1936 (49 Stat. 1926), and April 3, 1939 (53 Stat. 560; U. S. ( Supp., V, Title 34, sec. 496), and as made applicable to contracts fE aircraft or any portion thereof for the Army by such Act of April , 1939, to limit to June 30, 1942, the allowable profit on naval vessels Army or Navy aircraft or portions thereof to 8 per centum of tl contract price, or 8.7 per centum of the cost of performing the contras or subcontract on other than prime contracts made on a cost-plus-, fixed-fee basis, in lieu of 10 percent and 12 percent specified in Publi No. 18, approved April 3, 1939. It limited the application of tl Act to the period of the national emergency declared to exist by tl President on September 8, 1939, and to those contracts and subco tracts in which the award exceeds $25,000. Provision was also mac for charging against a contract or subcontract a percentage of ti cost of special additional equipment and facilities acquired to facil tate, during the national emergency, the completion of naval vesse or Army or Navy aircraft or portions thereof in private plants pu suant to a certification to be made to the Commissioner by the Seca tary of War or the Secretary of the Navy, as the case may be, aft agreement with the contractor or subcontractor. Such certificatio is to be made under regulations prescribed by the President and required to state the necessity for such special additional equipmer and facilities, the cost thereof, and the percentage of the cost to charged against the contract or subcontract.

The practical operation of the plan of decentralizing the determ nation of income, profits, estate, and gift tax liabilities, consummate during the fiscal year 1939, has been further perfected and standardize during the past fiscal year. In continuation of this policy, the juri, diction to handle a substantial volume of the offers in compromise E income, profits, and unjust enrichment taxes, including cases arisin -under the Vinson Act and other similar legislation, and certain relate offers of other taxes, under section 3761 of the Internal Revenue Cod .(formerly Revised Statutes 3229) was delegated, with the approval (

8 REPORT OF COMMISSIONER OF INTERNAL REVENUE

the Secretary, to the Technical Staff field divisions on September 6, 1939.

Under the provisions of section 4 of Public Resolution No. 75, Seventy-sixth Congress, approved June 4, 1940, section 2 of Re-organization Plan No. III, transmitted to the Congress by the Presi-dent on April 2, 1940, became effective June 30, 1940. In conformity with Order No. 30 of the Secretary of the Treasury, issued June 12, 1940, pursuant to the plan of reorganization referred to, the functions heretofore performed by the Federal Alcohol Administration, the Administrator and officers thereof, are administered by the Deputy Commissioner of Internal Revenue in charge of the Alcohol Tax Unit, under the supervision of the Commissioner of Internal Revenue and the Secretary of the Treasury.

ACCOUNTS AND COLLECTIONS UNIT

The Accounts and Collections Unit is the central administrative organization for the 64 internal-revenue collection districts and makes the administrative audit of all expenditures for the Internal Revenue Service. The Unit also administers the taxes imposed under Chapter 9 of the Internal Revenue Code, the taxes under Subchapter A being with respect to employment by others than carriers, Subchapter B with respect to employment by carriers, and Subchapter C with respect to the tax on employers of eight or more. Since enactment of the Social Security Act Amendments of 1939 (Public, No. 379, approved August 10, 1939), Subchapter A of Chapter 9 of the Code has been known as the Federal Insurance Contributions Act and Subchapter C as the Federal Unemployment Tax Act. Prior to enactment of the Internal Revenue Code the provisions of Sub-chapters A, C, and B of Chapter 9 were contained in Titles VIII and IX of the Social Security Act and in the Carriers Taxing Act of 1937, respectively, and the taxes imposed thereunder are now generally designated as "Employment taxes."

There were 19,199,932 tax returns filed in collectors' offices during the fiscal year 1940, an increase of 1,491,075 over the previous year. Of the total returns filed, 8,988,412 were income tax returns, an in-crease of 1,416,729 during the year. The increase in tax returns filed may be largely attributed to the Public Salary Tax Act under which employees of States and political subdivisions thereof were required to file income tax returns.

A total of 13,351,512,052 revenue stamps, valued at $1,188,107,282, was issued to collectors of internal revenue and the Postmaster Gen-eral during the year, compared with 12,594,476,279 stamps, valued at $1,144,003,042, issued during 1939.

Revenue stamps returned by collectors of internal revenue and by the Postmaster General, and credited to their accounts, amounted to $31,206,229. There were 390 applications allowed for restamping packages from which the original stamps, had been lost, mutilated, or destroyed, compared with 431 applications in the preceding year.

During the year 34,774 income tax, 4,700 miscellaneous tax, and 77,472 employment tax returns were investigated by field deputy collectors, and 10,505,875 information returns were verified. At the close of business June 30, 1940, there were outstanding in the 64 collec-tion districts, for field investigation, 3,212 income tax returns, com-


pared with 5,205 as of June 30, 1939. The number of information returns on hand June 30, 1940, was 5,315,926, compared with 6,026,786 as of June 30, 1939. On June 30, 1940, there were 212,701 warrants for distraint in the custody of the collectors' field forces for collection, compared with 205,980 as of June 30, 1939.

Collectors of internal revenue, after having taken the necessary administrative action, transmitted to the Bureau or otherwise dis-posed of 249,007 claims, as compared with 312,429 claims in 1939, a decrease of 63,422. The number of claims on hand in collectors' offices at the end of the fiscal year was 14,126, compared with 22,627 at the close of the previous fiscal year.

During the year 379,228 warrants for distraint were served by field deputy collectors of internal revenue, which resulted in the collection of $52,220,175. An average of 2,718 producing field deputy collectors made a total of 1,622,104 revenue-producing investigations, including the serving of warrants for distraint, compared with 1,889,579 such investigations made by an average of 2,704 producing field deputy collectors in the preceding year. The total amount collected and reported for assessment by field deputy collectors was $84,566,072, as compared with $97,826,243 in the previous year. The average number of investigations made per field deputy and the average amount of tax collected and reported for assessment were 597 and $31,113, respectively, as compared with 699 and $36,178 in 1939.

The supervisors of accounts and collections submitted 113 reports covering their examination of the accounts of collectors of internal revenue during the year, compared with 115 reports submitted during 1939. Every collector's office was examined at least once, and all but 18 of the collectors' offices were examined twice during the year. The internal-revenue stamps in the office of the United States internal-revenue stamp agent for the Philippine Islands were verified twice by the auditor general for the Philippines during the year. Four ' new collectors and two acting collectors were installed during the fiscal year. Nine collectors' offices were transferred under renewal bonds and one under confirmation bond.

In administering the personnel of the several collection districts the provisions of the Classification Act of 1923 and amendatory Acts, and decisions of the Comptroller General relating thereto, have been closely adhered to. The policy has been continued of making such appointments as have been authorized in the field collection service-at the minimum salary rate of the appropriate grade and all applica-tions for positions have been carefully scrutinized and investigated with a view to maintaining the usual high standard of requirement for employment.

The Disbursement Accounting Division administratively examined and recorded 1,553 monthly accounts of collectors of internal revenue, internal revenue agents in charge, district supervisors, including the Philippine branch of the district of Maryland, the internal revenue-salary payments made by the special disbursing agent, San Juan, P. R., and the special disbursing agent, Paris, France, comprising a . total of 127,646 vouchers, in addition to which 8,351 expense vouchers of employees and 14,015 vouchers covering passenger and freight transportation and miscellaneous expenses were audited and passed' to the Chief Disbursing Officer, Treasury Department, or General' Accounting Office for payment.


Assessments of employment taxes .—During the year 5,479 assessment lists, an increase of 423 over the previous year, consisting of 8,049,247 items totaling $785,973,246, were approved by the Commissioner. These lists included original and additional assessments of taxes under Chapter 9 of the Internal Revenue Code, formerly Titles VIII and IX of the Social Security Act and Carriers Taxing Act of 1937. Included in this total were 1,631 lists prepared by the collectors' offices and adjusted by the Bureau, consisting of 8,004,830 items totaling $779,347,929, and 3,848 lists prepared in the Bureau, con-sisting of 44,417 items totaling $6,625,317, as further analyzed in the following tabulations:

Analysis of employment tax assessments appearing on collectors lists

Sources Items Tax and penalty Interest Total Federal Insurance Contributions Act - - - - - Federal Unemployment Tax Act - - - - - - - - Carriers taxes - - - - - - - - - - - - - - - - - - - - - -

Total - - - - - - - - - - - - - - - - - - - - - - -

7, 606, 365, 32,

764 133 933

$572, 82,

123,

534, 340, 652,

357.08 705. 83 057.71

$509, 295,

15,

893.62 443. 78 471.00

$573, 82,

123,

044, 636, 667,

250.70 149. 61 528. 71

8, 004, 830 778, 527, 120. 62 820, 808.40 779, 347, 929. 02

Analysis of employment tax assessments appearing on Commissioner's lists

Sources Items Tax Penalty Interest Total Federal Insurance Contributions Act_ Federal Unemployment Tax Act____ Carriers taxes - - - - - - - - - - - - - - - -

Total - - - - - - - - - - - - - - - - -

18, 25,

718 628 71

$977, 4,509,

247,

652. 399. 543.

39 33 94

$125, 328,

582.94 536. 19 17. 39

$50, 365, 20,

922. 91 000. 61 661. 16

$1, 5,

154, 202, 268,

158. 24 936. 13 222.49

44, 417 5,734, 595. 66 454, 136. 52 436, 584.68 6, 625, 316. 86

Taxes under the Federal Insurance Contributions Act.—Collections of taxes imposed under the Federal Insurance Contributions Act amounted to $605,350,176 for the year, as compared with $529,835,534 for 1939, an increase of $75,514,642. These amounts include both the employees' tax and the employers' tax, each of which was imposed at the rate of 1 percent of taxable wages paid. Returns under the Act are required on a quarterly basis, 7,868,402 being filed during the fiscal year, as compared with 7,520,711 filed in the preceding year. The complete and final audit of returns under the Act is conducted in the offices of collectors of internal revenue.

The following table sets forth information relative to claims disposed of under the Federal Insurance Contributions Act and/or Title. VIII of the Social Security Act:

Claims under the Federal Insurance Contributions Act and/or Title VIII of the Social Security Act received and disposed of during the fiscal year 1940

Number 5, 180

15, 307 342

20, 829

14,391 3,597

197

18, 185

REPORT OF COMMISSIONER OF INTERNAL REVENUE 11.

Claims under the Federal Insurance Contributions Act and/or Title VIII of the Social Security Act received and disposed of during the fiscal year 1940—Con.

Overassessments settled by: Amount Abatement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $810, 583. 44 Credit - - - - - - - - - - - - - - - - - - - - 70, 554. 57 Refund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 467, 614. 03

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 348, 752. 04 Interest - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 49, 556. 04

Grand total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 398, 308. 08 NOTE.—The amount involved in claims filed during the year 1940 was 81,364,682.99. Included in the

allowed claims shown in the above tabulation were 6,206 collectors' claims for abatement, of which 160 were multiple-item claims involving 3,953 items. There were also allowed 372 collectors' claims recommending refunds of $7,963.14 plus interest of $298.05. The amount involved in the claims rejected during the year totaled $295,138.17.

Offers in compromise.—On July 1, 1939, there were on hand 51 offers in compromise, aggregating $4,876, which had been submitted in settlement of an aggregate liability of $14,458 incurred under Title VIII of the Social Security Act. There were 267 offers received, in the total amount of $39,626, involving an aggregate tax liability of $118,465 incurred under Title VIII of the Social Security Act and/or the Federal Insurance Contributions Act; 121 offers in the amount of $9,931 were accepted in settlement of tax liability of $27,010; 68 offers, amounting to $7,744 and involving tax liability of $34,449, were rejected, leaving on hand at the close of the year, 129 offers totaling $26,827 and involving tax liability of $71,464.

Coordination with Social Security Board.—The Bureau and the Social Security Board continued to coordinate their decisions on questions involving provisions common to Title II of the Social Security Act and the Federal Insurance Contributions Act. At the beginning of the fiscal year, 77 inquiries from the Board relating to such provisions were pending before the Bureau. During the fiscal year, 613 similar inquiries were received from the Board, and 512 were disposed of, leaving 101 pending at the close of the fiscal year. Copies -of 423 opinions of the general counsel of the Federal Security Agency were furnished to the Bureau, and copies of 90 opinions of, or rulings approved by, the Chief Counsel for the Bureau were transmitted to the Federal Security Agency.

Tax under the Federal Unemployment Tax Act.—The tax under the Federal Unemployment Tax Act is imposed on employers of eight or more. The rate is 3 percent on taxable wages paid during 1939 with respect to employment. Collections amounted to $106,123,156, as compared with $101,166,703 for the fiscal year 1939, an increase of $4,956,453. There were 367,670 returns filed during the fiscal year, as compared with 367,235 filed during the preceding fiscal year.

The return for each calendar year is due on January 31 following the .close of the year unless an extension of time for filing is granted.

Against the tax imposed by the Act, a taxpayer is entitled to a credit (not exceeding 90 percent of the tax) for contributions paid to unem-ployment funds under a State law approved and certified by the Social 'Security Board to the Secretary of the Treasury. With certain exceptions the contributions, to be allowable as credit, must be paid into the State funds on or before the date the Federal return is required to be filed. The Social Security Act Amendments of 1939, enacted August 10, 1939, extended the time within which contributions could

Claims: Pending at beginning of year - - - - - - - - - - - - - - - - - - - - - - Filed during year (new claims) - - - - - - - - - - - - - - - - - - - - Received from other sources - - - - - - - - - - - - - - - - - - - - - -

Total to be disposed of - - - - - - - - - - - - - - - - - - - - - - - -

Allowed in full or in part - - - - - - - - - - - - - - - - - - - - - - - - Rejected - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Canceled - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Total disposed of - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Pending at end of year - - - - - - - - - - - - - - - - - - - - - - - - - - 2 644 Certificates of allowance issued when no claims were filed__ _ 5,,

32]


be paid into a State fund in order to be allowable as credit against the Federal tax. With respect to the calendar years 1936 to 1938, inclusive, the amendments provide that contributions paid before the sixtieth day after enactment could be allowed as credit. For the year 1939 it is provided that contributions may be credited against the Federal tax, in addition to contributions paid on or before the last day the Federal return is required to be filed, if paid after such last day but before July 1 next following. However, with respect to contributions paid after the last day the Federal return is required to be filed but before July 1 next following, the taxpayer may only credit an amount which does not exceed 90 percent of the.amount which would have been allowable as credit on account of such contributions had they been paid on or before such last day.

The amendments made a further important change in the law, beginning with the year 1939, by imposing the tax on a wages "paid" basis as distinguished from a wages "payable" basis as used in the prior years. Beginning with January 1, 1940, numerous changes were made by the amendments in exemptions from the tax, excepted services, and the amounts which constitute taxable wages.

For the calendar year 1939 unemployment compensation laws of the 48 States, the District of Columbia, and the Territories of Alaska and Hawaii were approved and certified to the Secretary of the Treasury by the Board.

For the purpose of enabling the Bureau to determine whether the amount of credit claimed by a taxpayer for contributions to a State fund is correct, each State furnished the Bureau with a statement for each employer, showing the amount of contributions paid by the employer on or before the date the Federal return is required to be filed and the amounts and dates of payments made thereafter. During the fiscal year 1940 there were received from the States 1,172 such statements for the year 1936, 4,446 for 1937, 55,564 for 1938, and 440,888 for 1939.

In addition to the credit against the Federal tax for contributions actually paid into State funds, the taxpayer may be entitled to an additional credit under section 1601(b) of the Act. This additional credit is allowable to an employer if, by reason of having stabilized the employment of his employees in a State, he is granted a "merit rate" under the laws of the State and is thereby permitted to pay contributions at a lower rate than that paid generally by other employers. Certain conditions with respect to a State law are imposed by the Act that must be met before an employer is entitled to the additional credit. For the calendar years 1938 and 1939 the State of Wisconsin was the only State having a law that complied with the conditions imposed by the Act. For the year 1938 there were 110 employers with employment in that State who were granted a "merit rate," and for the year 1939, 2,804.

Field investigations conducted by the States in connection with the administration of State unemployment laws resulted in numerous correction statements being submitted to the Bureau, showing changes in the amounts standing to the employers' credit in the State funds. This caused a considerable number of cases to be reopened for audit by the Bureau.

REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 •

Number of Federal unemployment tax returns (annual) received, reopened, and dis-posed of by the Bureau during the fiscal year 1940 and the number pending at the beginning and close of the year, by tax years

Tax year On hand July 1,

1939

Received during year

Reopened during year

Total Disposed of during

year

On hand June 30,

1940

1936 - - - - - - - - - - - - - - - - - - 2, 984 5, 424 9, 999 18, 407 16, 846 1, 561 1937 - - - - - - - - - - - - - - - - - - 39, 378 15, 241 19, 479 74, 098 61, 829 12, 269 1938 - - - - - - - - - - - - - - - - - - 308,789 20,248 19, 512 348,549 323, 906 24,643 1939 - - - - - - - - - - - - - - - - - - None 326, 757 None 326, 757 None 326, 757

Total - - - - - - - - - - - - 351, 151 387,670 48, 990 767, 811 402, 581 365, 230

The Bureau submitted 249 returns to the field for investigation during the fiscal year. Independent of these cases, the field force submitted reports, prepared in connection with income tax investiga-tions, for the years 1936, 1937, and 1938, which are included in the following table:

Revenue agents' reports received and disposed of by the Bureau during the fiscal year 1940 and the number pending at the beginning and close of the year, by tax years

Tax year On hand July 1,

Received during Total

Disposed of during

On hand June 30,

1939 year year 1940

1936 304 2, 272 2, 576 2,506 70 1937 1, 101 4,141 5,242 4, 845 397 1938 None 4, 382 4, 382 3,542 840

Total - 1, 405 10, 795 12, 200 10, 893 I, 307

Of the total of 10,893 revenue agents' reports disposed of during the year, 1,904 were closed showing no change in tax liability, 7,777 show-ing deficiencies in tax amounting to $1,158,859, and 1,212 showing overassessments of $216,205.

The following table sets forth information relative to claims ad-justed and certificates of overassessment or of allowance issued under the Federal Unemployment Tax Act and/or Title IX of the Social Security Act:

Claims under the Federal Unemployment Tax Act and/or Title IX of the Social Security Act received and disposed of and certificates of overassessment issued during the fiscal year 1940

Claims: Pending at beginning of year - - - - - Filed during year (new claims) - - - - - - - - - - - - - - - - - - - - Received from other sources - - - - - - - - - - - - - - - - - - - - -

Total to be disposed of - - - - - - - - - - - - - - - - - - - - - - - 31, 476

Allowed in full or in part - - - - - - - - - - - - - - - - - - - - - - - - 18, 074 Rejected - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4, 534 Canceled - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250

Total disposed of - - - - - - - - - - - - - - - - - - - - - - - - - - - 22, 858

Pending at end of year - - - - - - - - - - - - - - - - - - - - - - - - - 8, 618 Certificates of overassessment and certificates of allowance

issued when no claims were filed - - - - - - - - - - - - - 7, 829

Number 8, 439

22, 984 53

Claims: Pending at beginning of year - - - - - - - - - - - - - - - - - - - - - - - Filed during year (new claims) - - - - - - - - - - - - - - - - - - - - - Received from other sources - - - - - - - - - - - - - - - - - - - - - - -

Total to be disposed of - - - - - - - - - - - - - - - - - - - - - - - - -

Number 92

273 9

374

14 REPORT OF COMMISSIONER OF INTERNAL REVENUE • REPORT OF COMMISSIONER OF INTERNAL REVENUE 15 • Claims under the Federal Unemployment Tax Act and/or Title IX of the Social .

Security Act received and disposed of and certificates of overassessment issued' during the fiscal year 1940—Continued

Overassessments settled by: Amount Abatement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $2, 338, 112. 84 Credit - - - - - - - - - - - - - - - - - - - - - - - - - - - 65, 235. 65 Refund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 833, 301. 74

Total 4, 236, 650. 23• Interest - - - -54, 178. 86

Grand total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4, 290, 829. 09. NOTE.—The amount involved in claims filed during the year 1940 was $4,891,260.46. Included in the ,

allowed claims shown in the above tabulation were 3,051 collectors' claims for abatement, of which 38 were multiple-item claims involving 613 items. There were also allowed 4,665 collectors' claims recommending refunds of $65,886.79, plus interest of $1,715.59. The amount involved in the claims rejected during the year totaled $527,414.21.

Offers in compromise.—On July 1, 1939, there were on hand 81 offers in compromise, aggregating $8,226, which had been submitted in set-tlement of an aggregate liability of $46,454, incurred under Title IX of the Social Security Act. There were 222 offers received, in the total amount of $28,895, involving an aggregate tax liability of $191,992, incurred under Title IX of the Social Security Act and/or the Federal Unemployment Tax Act; 74 offers in the amount of $6,364 were accepted in settlement of tax liability of $36,731; 127 offers, amounting to $14,249 and involving tax liability of $96,232, were rejected, leaving on hand at the close of the year 102 offers total-ing $16,508 and involving tax liability of $105,483.

Carriers taxes (Chapter 9, Subchapter B, I. R. C.).—Collections of employers' tax and employees' tax under Chapter 9, Subchapter B, of the Internal Revenue Code (employment by carriers) aggregated $122,037,661, as compared with $109,419,458 for the previous year, an increase of $12,618,203. Each tax was imposed at the rate of 2% percent of the taxable compensation earned during 1939, and at the rate of 3 percent earned during 1940. Collections of employee repre-sentatives' tax, which was imposed at the rate of 5% percent of the taxable compensation earned during 1939, and at the rate of 6 percent earned during 1940, amounted to $9,982, as compared with $7,169 for the previous year, an increase of $2,813. Returns are required on a. quarterly basis, 31,915 being filed by employers and 1,698 by employee representatives, an increase of 1,294 and 291, respectively, over the. previous year. The complete and final audit of these returns is con-ducted in the offices of collectors of internal revenue.

The following table sets forth information relative to claims dis-posed of under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers Taxing Act of 1937: Claims under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carrier&

Taxing Act of 1937 received and disposed of during the fiscal year 1940

Claims under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers Taxing Act of 1937 received and disposed of during the fiscal year 1940—Con.

Claims—Continued. Number Allowed in full or in part - - - - - - -257 Rejected • 56 Canceled - - - - - - - -17

Total disposed of - - - - - - -330

Pending at end of year - - - - - - - 44 Certificates of allowance issued when no claims were filed - - - - - - - -21

Overassessments settled by: Amount Abatement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $104, 737. 36 Credit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 115, 095. 14 Refund - - - 8, 794. 11

Total - - - -228, 626. 61 Interest - - - - 405. 57

Grand total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 229, 032. 18 NOTE.—The amount involved in claims filed during the year 1940 was $168,245. Included in the allowed

claims shown in the above tabulation were 50 collectors' claims for abatement. There were also allowed 4 collectors' claims recommending refunds of $940.27, plus interest of $63.72. The amount involved in the claims rejected during the year totaled $56,279.07.

Coordination with Railroad Retirement Board.—The Bureau and the Railroad Retirement Board continued to coordinate their decisions on questions involving provisions common to the Railroad Retirement Act of 1937, the Railroad Unemployment Insurance Act, and Sub-chapters B and C of Chapter 9 of the Internal Revenue Code, as amended. At the beginning of the fiscal year, 2 inquiries from the Board relating to such provisions were pending before the Bureau. During the fiscal year, 13 similar inquiries were received, and 12 were disposed of, leaving 3 pending at the close of the year. Copies of 263 opinions of the General Counsel of the Railroad Retirement Board were furnished to the Bureau and copies of 18 opinions of, or rulings approved by, the Chief Counsel for the Bureau were transmitted to the Board.

INCOME TAX UNIT

General functions.—The Income Tax Unit is charged with the administration of the internal-revenue laws with reference to taxes on income , excess profits of corporations, excess profits on Navy and National f3efe nse Act contracts, unjust enrichment tax, and refunds of certain processing taxes. The administration includes interpreta-tive instructions and rulings regarding the provisions of the revenue laws relating to such taxes and the verification and adjustment of the returns through audits and field investigations for the purpose of securing the correct determination of tax liabilities as required by law.'

INCOME AND EXCESS-PROFITS TAXES

Collections.—During the fiscal year 1940, collections of income and excess-profits taxes amounted to $2,121,073,129. This compares with $2,178,430,970 collected in the fiscal year 1939, a decrease of $57,357,841, or 2.6 percent. The comparison in detail is as follows:

1 Returns on Form 1040-A, individual income tax returns for net incomes of not more than $5,000 derived chiefly from salaries, wages, dividends, interest, and annuities, and Form 1040-C, individual income tax returns of departing aliens, are audited by the collectors of internal revenue and not by the Income Tax Unit.


Collections during the fiscal years 1939 and 1940

Source Fiscal year

increase or decrease

1939 1940

Corporation income tax: '

Currenteelleetions 2 $963,353,166 $958, 260, 442 -$5, 092,724 Back collections 159, 187, 635 162, 321, 108 3, 133;473

Total 1, 122, 540, 801 1,120, 581, 550 -1, 959, 251 Excess-profits tax:

Current collections 2 24, 484, 167 15, 388, 825 -9, 095, 342 Back collections 2 2, 572 206 3, 085, 378 513, 172

Total 27, 056, 373 18, 474, 203 -8, 582, 170 Individual income tax:

Current collections 2 937, 380, 280 891, 754,121 -45, 626,159 Back collections 2 91,453, 516 90, 263, 255 -1,190, 261

Total 1, 028, 833, 796 982, 017, 376 -46, 816, 420 Total income and excess-profits tax 2, 178, 430, 070 2, 121,073, 129 -57,357,841 Unjust enrichment taxes 6, 683, 335 8, 536,178 1, 852, 843

Grand total 2, 185, 114, 305 2,129, 609, 307 -55, 504, 908

The corporation income tax collections for the fiscal year 1939 include 59 775 and for the fiscal year 1940 include $2,931 paid by the Alaska Railways under sections 1300 and 1301 of the Internal Revenue Code. This figure differs from the corresponding item in the report for the fiscal year 1939, due to the fact that the income tax collections of $9,775 paid by the Alaska Railway were omitted from this item but were included in the grants total. In addition, these collections also include tax withheld at source under sections 143 and 144 of the Internal Revenue Code, and reported by withholding agents, although much of this tax was withheld from taxpayers other than corporations. The exact amount of these collections cannot be stated as it has not been tabulated separately.

2 The term "current" collections means in general taxes paid within 12 months after the close of the tax-able year for which the return was filed. The term "back" collections means in general taxes paid more than 12 months after the close of the taxable year for which the return was filed.

Returns filed.-The number of all types of income tax returns filed during the past fiscal year on which tax was assessed was 4,324,275, compared with 3,439,041 returns filed in the fiscal year 1939,' an increase of 885,234, or 25.7 percent. In addition, 4,664,137 tax-payers filed 'returns during the fiscal year 1940 showing no income subject to tax, compared with 4,132,592 such returns for the preceding fiscal year. The total number of income tax returns filed by indi-viduals was 7,840,079, which is larger than the number filed in any previous fiscal year in which substantially similar filing requirements existed. Details on the number of returns filed are as follows:

Income tax returns of

Fiscal year

1939 2 1940

Taxable Nontaxable Total Taxable Nontaxable Total

Individuals I 3,099, 449 3, 314, 864 6,414, 313 3, 970, 543 3, 869, 536 7, 840,079 Domestic and foreign corpora-

tions 170,547 373, 149 543,696 200,715 340,220 540,935 Personal holding companies 654 5, 767 6,421 397 5, 471 5,868 Nonresident alien individuals... 101, 339 (2) 101,339 73, 783 (2) 73, 783 Withholding agents for tax with-

held at source 15, 167 (2) 15, 167 14, 928 (2) 14, 928 Fiduciaries 51, 88.5 160, 393 212, 278 63, 909 157, 376 221,285 Partnerships 277,573 277, 573 290, 704 290,704 All other 896 896 830 830

Total 3,439,041 4, 132, 642 7, 571, 683 4, 324, 275 4, 664, 137 8,988, 412

1 Includes 1,831,331 taxable and 2,228,063 nontaxable Forms 1040-A ft ed during the fiscal year 1939 and 2,465,118 taxable and 2,748,046 nontaxable Forms 1040-A filed during the fiscal year 1910. In the 1930 report the taxable fiduciary returns were included with returns of individuals, whereas in this report these returns are shown separately.

2 Reported with the taxable returns. Returns of nontaxable fiduciaries and partnerships and the group designated "All other" are included

in this table for the first time and, therefore, the total nontaxable returns shown as filed for 1939 Is larger than the corresponding item in the 1939 report by the number of such returns.

' Including in each fiscal year the delinquent returns filed during that year relating to prior years.

REPORT OF COMMISSIONER OF INTERNAL. REVENUE 17

Examination of income tax returns upon receipt by the Income Tax Unit.-The returns described in the foregoing table, with certain ex-ceptions, are forwarded by the collectors to the Income Tax Unit at Washington.'

As of June 30, 1940, substantially all the returns filed within the fiscal year by taxpayers had been transmitted to the Washington office of the Income Tax Unit and examination had been completed of all of these returns, with the exception of those not accepted as filed. The number of returns of individuals, taxable fiduciaries, and corpora-tions which were not accepted as filed. was 747,198. The returns not accepted as filed are transmitted to the field offices of the Income Tax Unit for further consideration. In the main this represents the work load of the field offices for the fiscal year 1941. Prior to shipment of these returns to the field offices various information at the source forms and other documents bearing upon the audit of these returns are associated with them for use in the investigation work of these offices. The number of information at the source forms filed during the fiscal year showing income payments was approximately 21,350,000.

Investigations and adjustments of income tax returns by the field offices.-The number of income tax returns, including partnerships and fiduciaries, investigated during the fiscal year 1940 was 424,072, as compared with 490,673 for the previous fiscal year. These figures include all returns for which the examiner's report has been submitted, whether or not the case has been finally disposed of by the reviewing officers. Notwithstanding this decrease in number of investigations, the additional tax assessments (excluding jeopardy and duplicate items) increased, being $200,342,371 for 1940, as compared with $195,278,426 for the previous year.

In relation to the total technical personnel assigned to the field offices, the average amount of additional tax assessed for each agent was higher for 1940 than for 1939, being $59,573 for the fiscal year 1940 as against $58,695 for 1939. The actual number of individual, taxable fiduciary, and corporation income tax returns disposed of by the field offices during the fiscal year 1940, with and without inves-tigation, was 858,321-consisting of 588,631 returns in which no change in tax liability was made, 211,629 returns in which additional tax was recommended, and 58,061 in which a reduction of tax was recommended. In addition, the field offices disposed of 550,842 partnership and nontaxable fiduciary returns. There was a net improvement in the position of the field offices as indicated by the following inventory.

Inventory of returns on hand in the field offices as of June 30, 1940.-The number of open income tax returns on hand in the field offices as of June 30, 1940, was 406,616, as compared with 455,256 for June 30, 1939. The net reduction as between the end of the two fiscal years was 48,640, or 10.7 percent. The net reduction in prior-year work was 10,264 in number of returns, or 15.6 percent. The percent of open prior-year work to open current-year work at the end of 1940 was 15.8, as compared with 16.9 percent for 1939.

I Returns on Form 1040-A, individual income tax returns for net incomes of not more than $5,000 derived chiefly from salaries, wages, dividends, interest, and annuities, and Form 1040-C, individual income tar returns of departing aliens, are audited by the collectors of internal revenue and not by the Income Tax Unit. Nontaxable fiduciary returns, Form 1041, and partnership returns, Form 1065, are retained in the-offices of the collectors for examination by representatives of the field offices of the Income Tax Unit.


Number of income tax returns on hand in the field offices for investigation and in process of settlement, by tax years, as of June 30, 1939 and 1940

Number of income tax returns on hand as of June

Number of income tax returns on hand as of June

Tax years 30- Tax years 30-

1939 1940 1939 1940

1920 and prior

ileuct“'4=C4.91,e111

239 1933 1, 435 1, 113 1921 63 1934 4,1185 2,885 1922 63 1935 12, 349 5,620 1923 76 1936 44, 532 18,041 1924 84 1937 100,144 26,432 1925 104 1938 289,151 110,789 1928 132 1939 268 240,010 1927 160 1940 388 1928 1929

225 376 Totals 455, 256 408, 616 1930 503

65, 693 55, 429 1931 572 Total prior year returns 1932 741 Total current year returns.... 389, 563 351,187

Unagreed adjustments pending.-The number of returns involving unassessed back taxes was materially reduced during the year. The number of examined income tax returns involving adjustments not agreed to by the taxpayers and pending action by the Bureau and its field offices on June 30, 1940, was 31,507. 1 This compares with 45,033 1 adjusted returns pending without taxpayers' agreement on June 30, 1939, a decrease of 13,526. The number of returns for 1939 shown as 45,033 is the revised figure. It was shown in the previous report as 43,984.

Revenue results of audit and investigative efforts of the Income Tax Unit.-The total additional assessments made during the fiscal year 1940 was $284,442,733. Excluding jeopardy and duplicate items, the amount was $242,856,510, which was the largest for any fiscal year since 1929. An analysis of the assessments for the fiscal year 1940 as compared with the fiscal year 1939 fol ows:

Additional income tax assessments made during he fiscal years 1940 and 1939, by nature of assessment

Nature of assessment Number of returns

Additional tax Interest Penalty Total

• FISCAL YEAR 1940

Regular 212, 797 $290, 342, 371 $39, 631, 242 $2, 882, 897 $292, 856, 510 Jeopardy I I, 568 19,676, 342 9, 307, 076 4,800, 345 28, 783, 763 Duplicate I 542 11,132, 999 1, 570,829 98,632 12, 802, 460

Totals 214, 907 231, 151, 712 45, 509, 147 7, 781, 874 284, 442, 733

FISCAL YEAR 1939

Regular 240, 317 195, 278, 428 39, 102, 219 1, 883, 594 236,264,239 Jeopardy I 1,904 20, 301. 346 5, 059, 731 3, 568, 826 28, 929, 903 Duplicate I 854 2,377,633 1, 009, 318 191, 960 3, 578, 911

Totals 293, 075 217, 957, 405 45,171, 268 5, 644, 380 268, 773,053

I Duplicate assessments made under the jeopardy provisions are included with the jeopardy assessments.

I Includes 5,273 income tax returns, on which statutory notices have not been issued, which were pending before the field offices of the Technical Staff as of June 30, 1940, and 4,950 such returns as of June 30, 1939.


For a distribution of the additional income tax assessments made during the fiscal year 1940 by tax years to which the assessments relate, see pages 103-107.

Stage at which additional tax was assessed.-Further progress was made in effecting settlement of additional tax liabilities by agreement with the taxpayers prior to the issuance of the statutory notice re-quired in those cases in which the taxpayers desire to exercise their right of appeal to the Board of Tax Appeals and the appellate courts. Of the total number of 213,339 returns on which regular additional assessments (including duplicate-regular) were made, 199,044, or 93.3 percent, was by agreement with the taxpayers without the necessity of a statutory notice. Of the total regular additional tax assessed (including duplicate-regular), aggregating $211,475,370, the amount assessed by agreement was $165,810,823, or 78.4 percent.

A comparison of the assessments by stages at which made as between the fiscal years 1939 and 1940 follows:

Number and amount of additional income tax assessments made by the Income Tax Unit during the fiscal years 1940 and 1939 by stages at which assessment was made

Stage at which additional assess- meet was made

N1m bar of

returns

Percent of total

Additional tax

Percent of total Interest - Penalty Total

FISCAL YEAR 1940

On agreements executed prior to Dollars Dollars Dollars Dollare mailing of 90-day letter 199, 044 93.3 165, 810, 823 78.4 25, 386, 378 1, 250,158 192, 956.357

Default or agreement after issu-ance of 90-day letter 10, 522 4. 9 12, 714, 788 6.0 2, 500, 731 821, 881 16, 037, 400

In appealed cases after trial on the merits and decision by the Board of Tax Appeals, or upon stipulation before the Board of cases settled by Technical Staff and/or Chief Counsel.... 3, 773 1.8 32.949, 759 15.8 13, 314, 964 900, 490 47,185, 213

Total ^13, 339 100.0 211, 475, 370 100.0 41, 202, 071 2, 981, 529 255, 658, 970 Jeopardy provisions of the Code 1, 568 19, 676, 342 4, 307, 076 4, 800, 345 28, 783, 783

Grand total 214, 907 231, 151, 712 45, 509, 147 7, 781, 874 284, 442, 733

FISCAL YEAR 1939

On agreements executed prior to mailing of 90-day letter 226, 216 93. 8 144, 506, 648 73.1 20, 443, 922 843, 855 165, 594, 225

Default or agreement after issu-ance of 90.day letter 10, 840 4.5 17, 767, 854 9. 0 3, 738, 315 1,063, 206 22, 569, 375

In appealed cases after trial on the merits and decision by the Board of Tax Appeals, or upon stipulation before the Board of cases settled by Technical Staff and/or Chief Counsel._ 4,115 1. 7 35, 381, 557 17.9 15, 929, 300 388, 692 51, 879, 549

Total 241, 171 100.0 197, 656, 059 100.0 40,1I1, 537 2, 075, 553 239, 843,149 Jeopardy provisions of the Code.. 1,904 20,301,346 5, 059, 731 3, 568, 828 28, 929, 904

Total 243,075 217, 957, 405 45,171, 268 5, 644, 379 268, 773,053

For a distribution of the additional assessments made during the fiscal year 1940 by tax years for each stage at which assessment was made, see pages 103-107.

20 REPORT OF COM1VITSSIONER OF INTERNAL REVENUE

An historical comparison of the progress in settlement of addi-tional tax liabilities by agreement with the taxpayers without the necessity of issuing a statutory notice follows:

Percent of total additional tax, interest, and penalties assessed by agreement with taxpayers without the necessity of issuing a statutory notice to total regular addi-tional tax, interest, and penalties assessed for the fiscal years 1931 through 1940

Fiscal years: Percent Fiscal years: Percent 1931 47. 2 1936 61. 4 1932 50. 7 1937 73. 3 1933 36. 3 1938 73. 2 1934 31. 6 1939 69. 0 1935 50. 9 1940 75. 3

Petitions to the Board of Tax Appeals of income tax cases.-Income tax cases petitioned to the Board during the fiscal year 1940 involved 5,386 returns and proposed tax deficiencies of $69,970,847. This compares with 6,197 returns and tax deficiencies of $84,191,420 for the fiscal year 1939. For a statement showing the number of returns, proposed tax, interest, and penalties in petitioned cases, classified by tax years, see pages 103-107.

Refunds, abatements and credits.-The number of income tax cases which involved refunds or credits of tax or interest to taxpayers or abatement of tax audited and closed by the Income Tax Unit during the fiscal year 1940 was 81,711, by comparison with 76,834 such cases closed during the fiscal year 1939, an increase of 4,877, or 6.3 percent. Of the total of 81,711 overassessments for 1940, 38,771 were made to taxpayers without the necessity for filing claims. This compares with 41,930 in the previous year.

Of the overassessments settled by the Income Tax Unit in 1940, 71,648 represented refunds or credits of tax or interest involving $55,810,102, by comparison with 58,422 involving $38,020,839 in 1939.

The amount involved in overassessments of all types for 1940 repre-sented by refunds, credits, interest, and abatements for income tax cases audited in the collectors' offices as well as by the Income Tax Unit was $185,936,641, as compared with $90,601,200 the previous year.

There follows a table showing a comparison of claims and certifi-cates of overassessments issued for the fiscal years 1939 and 1940 by the Income Tax Unit:

Number of certificates of overassessment issued and claims disposed of during the fiscal years 1939 and 1940

1939 1940

Allowances: Certificates of overassessment issued when no claims had been filed 41, 930 38, 771 Claim allowed in full or in par t 34,904 42,940

Total allowances 76,834 81, 711 Status of claims:

Pending at beginning of year 32,415 40,140 Filed during year (new claims) 51,925 53,080

Total to be disposed of 84,340 93,220 Allowed in full or in part 34, 904 42, 940 Rejected 9, 296 16, 775

Total disposed of 44,200 59,715 Pending at end of year 40, 140 33, 505


21

There were also allowed 30,950 collectors' claims, of which 14,364 recommended abatements or credits and 16,586 recommended re-funds. These claims were largely multiple-item claims, or claims for refund to numbers of taxpayers, and involved 27,648 items for abate-ment or credit and 72,777 items for refund.

There follows a table showing the amount involved in tax overassess-ments settled during the years 1939 and 1940 resulting from audit of income tax returns, including cases settled by the collectors' offices as well as the Income Tax Unit:

Amounts of overassessment, by method of settlement, and interest allowed on all income tax cases closed during the fiscal years 1939 and 1940

Fiscal year ending June 30-

1939 1940

Overassessments settled by-Abatement:

Regular $33, 909, 690 $98, 764, 513 Duplicate 16, 663, 843 29, 627, 955

Credit 12, 347, 755 11, 711,124 Refund

Total

22, 772, 014 36, 824, 426

85, 693, 302 176 828, 018 Interest

Grand total

4, 907, 898 9, 108, 623

90, 601, 200 185, 936, 641

NOTE.-The amount involved in claims filed during the year 1940 was $156,272,676, compared with $117,-408,145 the preceding year. Of the claims disposed of during the year, the amount rejected totaled $143,847,884, compared with $85,236,575 the preceding year.

Depreciation.-Depreciation deductions claimed by taxpayers on returns filed were disallowed in the aggregate amount of $103,132,078. Additional tax resulting from such disallowances was proposed in the amount of $14,661,992, of which $14,553,217 was agreed to by the taxpayers.

MISCELLANEOUS TAX UNIT

The Miscellaneous Tax Unit is concerned with the administration of all internal revenue taxes except the income and excess-profits taxes, the taxes applicable to alcoholic beverages, and those relating to employment. Detailed statements concerning the particular taxes administered in each of the five divisions of the Miscellaneous Tax Unit are set forth in the pages that follow.

Collections of miscellaneous taxes for the fiscal year 1940 amounted to $1,753,068,908, an increase of $84,837,826 as compared with col-lections for the preceding year.

ESTATE TAX DIVISION.-The Estate Tax Division administers the laws applicable to the estate tax and the gift tax.

Collections of estate tax for the year amounted to $330,886,049, a decrease of $1,393,564 as compared with collections for the preceding year.

Collections of gift tax amounted to $29,185,118, representing an increase of $749,521 over the previous year.

Assessment and collection of additional taxes amounting to $14,-410,452 proposed in 321 estate tax and gift tax cases were deferred pending the adjudication of appeals filed with the United States Board of Tax Appeals.

22


Returns.—There were 18,908 estate tax returns and 14,435 gift tax returns filed during the year.

The close of this fiscal year marked the end of the first full year in which the decentralization program was in effect throughout the entire field. In addition to the results obtained through the post-audit review of the cases closed in the field, appropriate steps were taken to furnish the field officers with information designed to secure greater uniformity of action and to explain or clarify the procedure and practice. Formulas and tables were furnished field officers to be used in the determination of the tax in the more complicated cases.

As a result of Bureau and field investigations and audits, deficiencies in tax amounting to $47,874,115 were assessed in estate tax cases and $5,693,999 in gift tax cases.

Number of estate tax and gift tax returns on hand, received, and audited during the fiscal years 1939 and 1940

Estate tax Gift tax

1939 1940 1939 1940

On hand at beginning of year Received

12,878 18, 265

14,173 18,908

5,094 13, 614

9, 14 14,

8935

Total to be disposed of 31, 143 33,081 18, 708 19, 249 Disposed of 16, 970 20,174 13, 894 113,657

On hand at end of year 14,173 12, 907 4, 814 5, 699

This figure does not Include any cases in which field investigations were made. There were filed with the Bureau 801 reports reflecting the field settlement of gift tax cases; post-audit reviews were made in 804 eases, and on June 30, 1940, there remained 26 cases on hand awaiting the Bureau post-audit review.

Claims.—Claims for refund of estate tax and gift tax, with interest thereon, were allowed in the amount of $8,997,204 in 2,003 cases. The amount allowed included $3,612,654, the refund of which was authorized as a result of court decisions.

Estate tax and gift tax claims received and disposed of during the fiscal year 1940

Estate tax claims Gift tax claims

Refund Abatement Refund Abatement

Num- ber Amount Num

ber Amount Num ber Ainount Num-

ber Amount

Claims filed: On hand July 1, 19W Received Reopened

Total to be dis-

posed of

Allowed Rejected

Total disposed of

On hand June 30, 1940

No claims filed, ovens-sessments allowed

Interest allowed

Total amount al-lowed, including interest

435 793 49

$6 718,066.46 11

,, 51E 535. 55

1,064, 795. 12

6 320

$2, 456.38 4,018, 176.34

177 393 34

$13, 712,713.40 3, 649,078.91

190, 725.11 68 $57, 521.55

277 19,299, 397 13 326 , 020, 632. 72 604 17, 552, 517. 42 es 57, 521.56

565 275

2, 597,930. 63 4,632,853. 79

294 4

976, 938.54 1, 541. 47

219 208

2, 698,000. 60 11,010, 562. 41

63 18, 622.49

840 7,23%844. 42 298 , 978, 480.01 427 13, 708, 563.01 63 18. 622. 49

437

,017

12,088, 552.71

2,015, 380.08 880, 308. 78

28

846

42, 152. 71

, 879, 125. 51

177

202

3, 843, 964.41

284,325. 96 541, 207. 97

5

44

38,891 06

112, 783.16

,582 5, 493, 669.49 640 , 856, 904. 05 421 3, 503, 534.53 107 131, 405. 65


Court decisions.—On November 6, 1939, the Supreme Court of the United States handed down a decision in the case of Sanford's Estate v. Commissioner (308 U. S., 39), which involved the question of whether in the case of a transfer in trust the gift tax was applicable when the donor relinquished a power to revest title in himself although he re-tained the right to change the beneficiaries, or whether the gift was completed at a later date when he relinquished the right to change the beneficiaries. The Court held that the gift was completed and the tax attached at the later date.

On January 29, 1940, the Supreme Court decided, in the case of Helvering v. Hallock (309 U. S., 106) and certain related cases, that an intervivos transfer of property in trust, with provision for return or reversion of the corpus to the donor upon a contingency terminable at his death, comes within section 302(c) of the Revenue Act of 1926, and that section as amended by section 803 of the Revenue Act of 1932, relating to transfers intended to take effect in possession or enjoyment at or after death.

TOBACCO DIVIBION.—The Tobacco Division is concerned with the administration of the laws and regulations relating to the taxes on tobacco, snuff, cigars, cigarettes, cigarette papers and tubes, the pur-chase and sale of leaf tobacco, and the removal of tobacco products without the payment of tax, for export, for use of the United States and as sea stores.

The collections of tobacco taxes for the year amounted to $608,518,444, which amount represents an increase of $28,359,238, or approximately 5 percent over the collections for the preceding year.

A comparison of the collections of tobacco taxes for the fiscal years 1939 and 1940

Source 1939 1940 Increase or decrease (—)

Amount Percent

Cigars (large):

Class A

Class B

Class C

Class El

Class E

Total

Cigars (small) Cigarettes (large) Cigarettes (small)

Tobacco, manufactured Snuff

Total

Leaf tobacco sold Cigarette papers Cigarette tubes

Grand total

$9, 748,072. 51 139, 641.82

2, 472, 023.36 374,686. 98 57,525.82

$9, 894, 669.58 127,370. 58

2, 435,020. 80 378,882. 52 61,820.09

$145, 997.07 —12, 271. 24 —37,002.56

4, 195. 54 4, 294. 27

o6

to -a

n

ca

12, 792. 550. 49 12, 897, 763.57 105,213.08 .8

120, 452.82 19, 267. 94

504,036, 932 48

97,685. 79 16, 854. 96

533,042, 544.34

—22, 757.03 —2,412.98

29.005, 811.86

—14. 9 —12.5

5. &

54, 757, 043.76 6.932,019. 20

54, 383,802 79 6, 798, 556. 53

—373, 240.97 —133,46267

61, 689,062. 96 61,182.359. 32 —506, 703.64

7, 163. 25 1,977, 931.76

15,854.04

I, 727.71 1, 252, 252.40

27, 255. 50 —225,1179. 36

11,401.46 —15.3'

71. 9

680, 159, 205.79 608,518,443. 59 28, 359, 237.85 4.9

The tax on small cigarettes amounted to $533,042,544, an increase of $29,005,612, or 5.8 percent over the previous fiscal year, repre-senting 87.6 percent of the total tobacco taxes collected during the current year.

The withdrawals of tobacco products tax-free for use of the United States amounted to 66,407,000 cigarettes and 313,460 pounds of

Increase or decrease (—)

Source 1939 1940

Documentary stamps: Bonds of indebtedness, capital stock issues, etc_ _ Capital stock sales or transfers Sales of produce (future delivery) Playing cards Silver bullion, sales or transfer s

Total

$19, 366,429.92 17,064,488.08

1 248, 982. 30 4,141,166. 60

5 261, 772. 52

41,082,839. 42 38,681,345. 32

15,527,050. 19 $18, 145, 227.94

193,736.79 4, 814,430.40

—$1,221,201.98 —1, 536, 537.89

—298,982.30 673, 263. 80

—68, 035.73

—2,401,494.10



manufactured tobacco. During the year 2,352 permits were issued

for such withdrawals. Number of claims for the refund and abatement of tobacco taxes, for the redemption

of tobacco stamps, and for drawback, received and disposed of during the fiscal

year 1940 Drawback

Refund

Amount Num- ber

3 11 3, 303.80

1 .07

1 In addition, interest in the amount of $14.68 was allowed.

The sum of $1,832,670, representing claims allowed for there redemp-

tion of stamps, includes the following: Stamps which were ndered useless, $1,366,697; stamps for which the owner alleged he had no fur-ther use, $13,787; and the value of stamps affixed to packages of tobacco products withdrawn from the market by the manufacturer or importer, $452,186.

Under the provisions of section 317 of the Tariff Act of 1930, manufacturers are authorized to withdraw from their factories tobacco products, without the payment of tax, for use as sea stores. These products are delivered directly to vessels or to bonded tobacco sea stores warehouses for subsequent delivery to vessels. There are 26 such warehouses now in operation.

Detailed statistics covering the manufacture and removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment of leaf tobacco, and the removal of cigarette papers and tubes will be found in the tables in the appendix.

SALES TAX Driusiox.—The functions of the Sales Tax Division

include the work relating to the manufacturers' excise taxes, he taxes applicable to the transportation of oil by pipe line, electrica tl energy, telegraph, telephone, cable and radio communications and facilities, safe deposit boxes, admissions and dues, pistols and revolvers, the processing of coconut and other vegetable oils, bituminous coal, silver, hydraulic mining, narcotics and marihuana, the documentary stamp taxes, special occupational taxes, and the enforcement of the National Firearms Act and the Federal Firearms Act.

Collections during the fiscal years 1939 and 1940

1 Repealed as of June 30, 1932 4 1939 collections repotted In text under Bituminous Coal and Silver Tax Division.

Collections during the fiscal years 1939 and 1940—Continued

Source 1939 1940 Increase or decrease (—)

Oleomargarine: Colored $38,657.40 $31,116. 52 —$7, 540.88 Uncolored 822, 417.67 759, 463. 51 —62, 954.16 Special taxes 1, 349,310. 98 1, 223, 020. 00 —126, 290.98

Total 2, 210, 386.05 2,013, 600.03 —196, 786.02

Adulterated butter 6, 661.06 13, 275. 31 6, 614.25 Renovated butter 8, 488.86 7,002.89 —1,485.97

Mixed flour 6, 214. 71 6, 241. 83 27.12

Filled cheese 155. 24 155. 24

Total 21,364.63 26, 675. 27 5,310.64

Manufacturers' excise taxes (Title IV, Revenue Act of 1932, as amended, and Subtitle C, Chapter 29, Internal Revenue Code, as amended) 356,965, 318.61 404, 298, 499.35 47, 333,180. 74

Transportation of oil by pipe line 10, 954, 732.60 11, 510, 646.54 555,913.94 Electrical energy 39,859,173.55 92, 338, 501.94 2,479,328.39 Telegraph, telephone, cable and radio messages, etc 22, 631, 282.09 25, 000,050. 81 2, 368, 768.72 Leased wires, etc. (telegraph and telephone) 1,462,436. 76 I, 367, 894. 21 —94, 542. 55 Safe deposit boxes 1, 980, 525.03 1,988,933.79 8, *B. 76

Total 433,853,468. 64 486, 504, 526. 64 52, 651,058.00

Admissions 19,470, 801. 85 21,887,916.00 2,417, 114.15 Dues and initiation fees 6, 216,900. 39 6,334,908.82 118,008. 53

Total 25, 687, 702. 14 28, 222,824. 82 2, 535,122.68

Pistols and revolvers 66, 511.36 89, 508.54 22,997.18 Narcotics 567, 550.40 605, 395.66 37,845.26

Marihuana 4,537. 53 4,702.60 165.07 Delinquent under repealed laws 5 96, 294.55 5 502, 322.11 406,027.56

Total 734, 893.84 1,201,928.91 467, 035.07

Coconut oils, etc., processed 27, 664,929. 62 22, 794,354.47 —9,920, 575.15 Crude petroleum processed, refined, etc 1 106, 055.32 (4) —106,055. 32 National Firearms Act__ 9,079.08 12, 388. 68 3, 309. 60

Total 27, 780, 064.02 22, 756, 743.15 —5,023,327.87

Hydraulic mining 2, 326.14 2,326. 14 Bituminous coal 5 3, 317, 259.01 4, 161,663. 02 844,404.91

Other miscellaneous receipts 51, 621. 37 23,768. 63 —27,852. 74 Grand total 534, 739, 599.12 583, 595, 402. 83 48, 855, 803.71

Repealed as of June 30, 1938. 2 Includes taxes of $83,898.18 on jewelry, $5,361.79 on soft drinks, $4,288.24 on checks, $1,500.65 on candy,

$1,294.64 on dividends, and $1.05 on grape concentrate. Does not include taxes on sales of produce (future delivery), brewer's wort and malt, toothpastes and toilet soaps, etc., articles made of fur, sporting goods, cameras, chewing gum, and crude petroleum processed, refined, etc., which were repealed as of June 30, 1938.

3 Includes taxes of $159,810.57 on fur, $193,095.47 on sporting goods, $7 1 ,655 . 79 on candy, $64,332.64 on Jewelry, $45,242.33 on toothpastes and toilet soaps, etc., $6,822.13 on cameras and lenses, $2,488.17 on malt, $2,363.58 on Checks, $2,075.86 on chewing gum, $2,061.60 on soft drinks, $1,588.13 on brewer's wort, $555.39 on crude petroleum processed, refined, etc., $270.09 on grape concentrate, and $20.36 on dividends.

4 Collections for fiscal year 1990 included in "Delinquent under repealed laws." 1939 collections reported in text under Bituminous Coal and silver Tax Divisions.

Admission taxes.—Considerable attention has been paid to cases where attempts have been made to avoid payment of the proper taxes on tickets or cards of admission to theaters, operas, and other places of amusement, sold at prices in excess of the established price thereof. Investigations were likewise conducted with respect to the delinquent taxes on admissions to cabarets. Collections of delinquent taxes from these sources were materially increased and a number of theater ticket brokers and proprietors of places of amusement and cabarets were prosecuted for evading payment of appropriate taxes and for failure properly to stamp tickets. Convictions were obtained and fines and terms of imprisonment were imposed in a number of cases.

269679-40-3

On hand July 1, 1939. Received Reopened Allowed Rejected On hand June 30, 1040

Num- ber

6 4

Amount

1 364.40 559.59

2, 692.54

$312. 73

Num- ber

274 $170, 457. 37 18 53, 420.86

1,964 1, 842, 806.77 73 11,530.28 12 1,694.75 1 69.86

I, 985 1, 832, 670.38 68 7, 536.00 27 3, 776. 06 19 6,658. 61

238 178, 512. 45 7 826. 391

Redemption

Amount Num-

ber

Abatement Uneollectible

9

Amount

$726.26

651.8' 74. 37

Num- ber

1 16

Amount

3,804.21

3,823.77

919.63

26 REPOR'' OF COMMISSIOINER OF INTERNAL REVENUE

Documentary stamp taxes.—The collections of documentary stamp taxes applicable to the issue and transfer of corporate bonds, the issue and transfer of shares of stock, deeds of conveyance, passage tickets, and foreign insurance policies amounted to $33,673,178, as compared with $36,679,900 for the preceding year.

Playing cards.—There were 67 manufacturers, repackers, or im-porters of playing cards registered during the year. There were manufactured, repacked, or imported a total of 51,667,930 packs of playing cards, as compared with 45,143,829 packs manufactured, repacked, or imported during the preceding year.

Oleomargarine; adulterated, process, or renovated butter.—At the beginning of the year there were 40 manufacturers of uncolored oleo-margarine engaged in the business, and at the end of the year there were 41 such manufacturers. The number of manufacturers of colored oleomargarine was 24 at the beginning of the year and 24 at the close of the year. The production of colored oleomargarine amounted to 1,859,931 pounds and the production of uncolored oleomargarine amounted to 301,857,570 pounds, as compared with 1,380,891 pounds of colored and 331,591,928 pounds of uncolored oleomargarine pro-duced during the previous fiscal year. During the year 17,378 returns were filed by manufacturers and wholesale dealers in oleomargarine.

The withdrawals, tax free, for export of colored oleomargarine amounted to 649,489 pounds, as compared with 155,748 pounds of colored oleomargarine withdrawn for export during the preceding year, and the tax-free withdrawals of colored oleomargarine for use of the United States amounted to 896,387 pounds, as compared with 867,925 pounds so withdrawn during the previous year.

There were no registered manufacturers of adulterated butter en-gaged in business during the year. Four manufacturers of process or renovated butter were in business, producing 2,706,852 pounds of process or renovated butter, as compared with a production of 2,906,117 pounds in the previous year.

Mixed flour.—There were 21 makers, packers, or repackers of mixed flour engaged in business during the year, who made, packed, or repacked a total of 25,468,470 pounds of mixed flour, as compared with 23,767,230 pounds for the fiscal year 1939.

Firearms, under the National Firearms Act and the Federal Firearms Act.—There were registered with the Bureau during the year, in accordance with the requirements of the National Firearms Act, 11,223 machine guns and other firearms subject to the provisions of ithat Act, and 141,768 transfers of firearms were made under applications for such transfers. The total number of firearms registered in accordance with the provisions of the Act from July 26, 1934, the effective date of the Act, to June 30, 1940, is 59,399. The collections of taxes under the National Firearms Act, including .special taxes, amounted to $12,389.

The total number of licenses issued during the current year to manufacturers and dealers in firearms, in accordance with the pro-visions of the Federal Firearms Act, was 27,352.

Narcotics and marihuana.—The collections of taxes on narcotics, including special taxes, amounted to $605,396, as compared with $567,550 collected during the preceding year. Collections of taxes on marihuana, including special taxes, amounted to $4,703, as com-pared with $4,538 for the preceding year.

REPORT OF COMMISSIONER. OF INTERNAL REVENUE 27

Bituminous coal.—Under the provisions of the Bituminous Coal. Act of 1937, now Chapter 33 of the Internal Revenue Code, two taxes are imposed with respect to the sale or other disposal of bitu-minous coal by the producer—a tax of 1 cent per ton on all sales or other disposals and a tax in an amount equal to 19% percent of the selling price or fair market value of the coal while the producer is not a member of the Bituminous Coal Code if the transaction is subject to the provisions and conditions of the code.

During the current year, 63,624 returns of tax were filed by pro-ducers and the collections of bituminous coal taxes amounted to $4,161,664, as compared with 69,243 returns and $3,317,259 in collec-tions for the preceding year.

Silver tax.—Section 8 of the Silver Purchase Act of 1934, now section 1805 of the Internal Revenue Code, imposes a tax equal to 50 percent of the net profit realized on the transfer of an interest in silver bullion, with certain exemptions and rights of abatement avail-able to registered dealers and producers. The collections of silver tax amounted to $193,737 during the year, as -compared with $261,773 for the preceding year.

Hydraulic mining.—The Act of March 1, 1893 (as amended by an Act of June 19, 1934), known as the California Debris Control Act, imposes a tax with respect to certain hydraulic mining, the debris from which flows into or is in whole or in part restrained by dams or other works erected for the detention of debris by the California Debris Commission. The first of four dams to be erected has been completed and one mining operation performed. The tax is paid annually and the rate of tax for the completed darn has been determined by the California Debris Commission to be 2.6 cents per cubic yard mined. The collections of taxes for the year amounted to $2,326.

Assessments.—A total of $1,109,316,701, representing 990,074 items, was assessed on 2,503 miscellaneous tax assessment lists, which included original and additional assessments of all miscellaneous internal revenue taxes. Included in the lists were 42,015 additional assessments resulting from office audits and field investigations, representing taxes of $66,692,980, and the interest assessed and paid amounted to $7,650,060.'

Field reports and returns.—At the beginning of the year there were on hand 266 field reports, representing additional taxes in the amount of $7,479,833. During the year, 8,496 field reports were received, representing $8,408,339 in additional taxes. At the close of the year there were on hand 119 reports which were awaiting additional data or which had not yet been reached for consideration. In addition to the foregoing, 439,292 sales tax returns, representing $524,353,288, were received and examined during the year.

As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules claims and certificates of overassessment, and passes on offers in compromise for the Estate Tax Division, the Tobacco Division, the Capital Stock Tax Division, and the Processing Tax Division with respect to sugar-tax claims.

Refund Abatement Redemption 1Incollectible

Claims Num- Num Num- Num- ber Amount ber Amount ber Amount ber Amount

Sales taxes:

Miscellaneous stamps:

-Narcotics:

Reopened

Marihuana: On hand July 1, 1939

Silver: On hand July 1, 1939 Reopened

Coal:

Total claims:

On hand July 1, 1939.-_ 29 59.50

On hand July 1, 1939 . _ __ 1, 342 $10, 355, 146.40 477 $5, 733, 099.55

Reopened 100 763, 333. 57 42 259, 266.47 Allowed 1, 505 2, 338, 369. 43 795 3, 545, 316.86 Rejected 1, 020 8, 260, 998. 83 197 2, 033, 037. 07

Reopened 14 54, 396. 79 10 42, 453.97 16 28, 605. 43

On hand June 30, 1940... 81 144, 950.8 52 186, 225. 16 516 193,499.96

Rejected 1 5.44 4.00 1 14.00 On hand June 30, 1940... 9 13.25 1 202.50 3 151. 28

Reopened 1 1,577.30

Rejected 250.00 5 1,913.51 On hand June 30, 1940... 1 109.78 1 100.00 1 4.00

Rejected 3 130, 581. 57 1 50.00 On hand June 30, 1940 1 190. 95

Reopened 1 452. 55 2 4.53

Reopened 115 818, 182. 91 55 303,302. 27 16 28, 605.43

Received 1,989 7, 526, 391. 55 831 2, 960, 108. 21 1,457 659, 513 90

On hand June 30, 1940.. 906 8, 044 503.26 358 3, 374,120. 30 1 5.00

On hand July 1, 1939.... 206 513, 052. 73 92 299, 399. 08 379 $78, 749. 55 1 945.50 Received 281 317, 338.72 220 344, 953.88 2, 557 376, 630.86 225 83, 792.81

Allowed 356 450, 084. 23 194 288,904. 63 1, 941 197, 222. 16 225 73, 938.31 Rejected 84 289, 753. 73 76 211, 677. 14 495 93, 263.72 1 10, 800.00

Received 116 180.75 8 223.25 48 370.96 26 19, 558. 26

Allowed 135 221. 56 7 16. 75 46 218. 68 26 19, 558. 26

Received 3 609.78 8 28, 990.96 7 16.00 37 195, 955. 26

Allowed 1 250. 00 3 28, 554. 75 6 12.00 38 174, 755. 26

Received 3 130, 581. 57 78 18, 213. 89 3 105. 00 1 203.37

Allowed 77 18, 022.94 2 55.00 1 203. 37

On hand July 1, 1939 . . _ . 001 °93 2 98 2 24 697.66 2 11 2 1, 330. 37 Received 101 12, 931. 76 901 332, 278. 55 735 57, 446. 61

Allowed 106 6, 390.84 834 302, 044.04 710 51, 398.95 Rejected 12 6, 987. 43 67 21, 240. 70 32 6, 809. 25 On hand June 30, 1840... 8 309.69 100 31, 696.00 4 568.78

On hand July 1, 1939.... 21, 601 10, 868, 562. 28 3 667 36 196. 29 a 381 278, 762. 55 3 15 3 40, 616. 51 Received 2, 493 7, 988, 034.13 2, 046 3, 684, 768.74 2, 615 377, 122. 82 2, 481 966,470. 21

Allowed 2,103 2, 795, 316.06 1,910 4, 182, 859. 97 1,995 197, 507.84 2, 458 988, 903. 69 Rejected 1,121 8, 688, 577. 00 345 2.267,872.42 497, 93, 327.n 33 17, 609. a On hand June 30, 1940... 985 8,190, 888.8 513 3, 592, 534.91 520,I193, 655. 24 5 573.7E

, 055,

2 13. 00 (2) (2)

2 $9, 590. 64

1,458 609,049. 54

I 1 1 28, 800.00

One claim for $28,800 transferred from narcotics uncollectibles on hand to marihuana uncollectibles on band. Transferred from Bituminous Coal and Silver Tax Division to Sales Tax Division on July, 1939.

Includes 133 claims involving $24,331.68 transferred from Bituminous Coal and Silver Tax Division to Sales Tax Division on July 1, 1939.

Interest was allowed in connection with the claims shown in the foregoing table in the amount of $286,801.

Credit cases.—At the beginning 'of the fiscal year there were on hand 1,172 sales tax credit cases involving $1,001,077. During the year 8,546 cases involving were received and 8,741 cases involving $11,743,173 were disposed of by allowances totaling $11,708,569 and rejections in the amount of $34,604. At the close of the year there were on hand 977 sales tax credit cases involving $1,215,428. In addition, 2,673 bituminous coal tax credit cases were disposed of during the year.


Claims.—The number of claims received and disposed of by the Sales Tax Division during the fiscal year ended June 30, 1940, is shown in the following table: Number of claims ,received and disposed of by the Sales Tax Division during the fiscal

year 1940

REPORT OF C'OMMISSIO'NER OF INTERNAL REVENUE 29

Offers in compromise.—On July 1, 1939, there were on hand 553 offers in compromise, aggregating $463,036, which had been submitted in settlement of civil and criminal liabilities incurred in connection with the various miscellaneous taxes. There were received 6,206 offers, aggregating $994,287; 5,971 offers, aggregating $744,905, were accepted; 234 offers in the amount of $89,397 were rejected, and 36 offers totaling $12,158 were withdrawn during the year. At the close of the year there were on hand 518 offers aggregating $610,863 awaiting additional evidence or under consideration.

Miscellaneous tax special squads.—The group of internal revenue agents and general deputy collectors assigned to duty under the direction of the Miscellaneous Tax Unit and operating as a mobile force investigating delinquent taxes on gasoline, lubricating oil, ad-missions, documentary stamps, oleomargarine, tobacco, and various other miscellaneous and manufacturers' excise taxes, continued to obtain excellent results in connection with these activities. During the year field officers reported a total of 2,640 cases involving $4,855,673 in additional taxes, penalties, and interest.

CAPITAL STOCK TAX PlIvistex.—The capital stock tax is imposed upon corporations carrying on or doing business during any part of the taxable year and is measured by the adjusted declared value of the capital stock of domestic corporations or by the adjusted declared value of the capital employed in the United States in the case of foreign corporations.

The collections of capital stock tax during the year amounted to $132,738,537, an increase of $5,535,528 as compared with collections for the preceding year.

During the year domestic and foreign corporations filed a total of 530,584 returns. Of the total number of returns received during the year, 30,609 were filed by corporations organized subsequent to June 30, 1938, and 31,573 were delinquent returns covering the years 1933 to 1938, inclusive.

As a result of the review and audit of returns during the year, 16,457 assessments were made, involving tax in the amount of $1,732,327, as compared with 15,772 assessments totaling $1,302,785 made during the previous fiscal year.

Number of capital stock tax claims received and disposed of during the fiscal year 1940

Refund Abatement Uncollectible Total

Num- Num- Amount Num- Amount Ni-u Amount ber Amount ber ber ber

On hand July 1, 1939 497 $635, 966.42 108 $41, 622.97 99 $11, 297. 20 704 $688, 886.59 Received 19, 750 45, 433, 665. 46 876 337, 171. 36 1, 525 105, 749. 22 22, 151 95, 876, 586. 04 Reopened 77 58, 986. 28 11 1, 339. 17 88 60, 325.45 Allowed 2,195 351, 782.65 617 152, 555. 10 1, 317 100, 400. 18 4, 129 604, 737.93 Rejected 17, 407 44, 448, 488.78 162 77, 502.52 4 1, 918. 03 17, 573 44, 527, 909. 33 On hand June 30, 1940 722 1, 328, 346.73 216 150, 075.88 303 14, 728. 21 1, 241 1, 493, 150. 82

Of the 19,750 claims for refund filed during the year 16,407 were based on the contention that the capital stock tax statute is uncon-stitutional.

PROCESSING TAX DIVISION.—The Processing Tax Division is concerned with the administration of the tax imposed on the manufacture of manufactured sugar under Chapter 32 of the Internal Revenue


Code, and the adjustment of several types of claims arising as a result of the invalidation of the taxing provisions of the Agricultural Adjust-ment Act and the repeal of related legislation.

Sugar Tax.-During the fiscal year 1940 monthly returns numbering 1,927 were filed by manufacturers and tax was collected in the amount of $68,145,358, as compared with 1,950 monthly returns and collec-tions of $65,414,058 for the fiscal year 1939, a gam in collections of $2,731,300. There were 1,614 claims in the total amount of $2,048,263 filed for refund of tax applicable to sugar exported, as compared with 1,151 claims filed, in the total amount of $842,541, during the preced-ing fiscal year.

Claims.-The following types of claims are handled by the Process-ing Tax Division:

(a) Claims under section 601 of the Revenue Act of 1936 with respect to certain articles exported or delivered for charitable distri-bution or use.

(b) Claims under section 602 of the Revenue Act of 1936 for pay-ment with respect to floor stocks held on January 6, 1936, of certain articles made from commodities subject to processing tax under the Agricultural Adjustment Act. The period of limitations for filing these claims, which originally expired on December 31, 1936, was extended by section 911 of the Social Security Act Amendments of 1939 to December 31, 1939. This extension resulted in the reopening of 1,000 claims and the filing of 1,022 claims during the year.

(c) Claims under Title VII of the Revenue Act of 1936 for refund of processing tax, floor stocks tax, and compensating tax paid under the Agricultural Adjustment Act. There were reopened 1,467 of these claims and 10,678 were filed during the fiscal year in pursuance of the provisions of section 405 of the Revenue Act of 1939, which extended the filing date to December 31, 1939. During the same period 723 claims filed by persons who were also liable for the unjust enrichment tax imposed by Title III of the Revenue Act of 1936 were transferred to the Unjust Enrichment Division of the Income Tax Unit.

(d) Claims for refund of taxes paid under the Bankhead Cotton Act, the Kerr Tobacco Act, and the Potato Act of 1935. The period of limitations for filing these claims, which originally expired on June 30, 1939, was extended by the Third Deficiency Appropriation Act, fiscal year 1939, to June 30, 1940.

Claims for refund or payment received and disposed of during the fiscal year 1940

Revenue Act of 1936

Section 601 Section 1302 Title vII

Number Amount Number Amount Number Amount

On hand July 1, 1939 Received Reopened

Total

Allowed Rejected

Transferred to Income Tax Unit. On hand July 1, 1940

Total

2 7

13

$15,494. 33 2,958.33 5,827. 20

102 1, 022 1,406

$2,912, 967. 13 2,213,804. 80 1,667,961.52

2, 708 10,678

1,856

$14,924, 283. 73 185,383,354.87

3,067,586. 24

22 29, 279. 86 2,530 6,694, 233.45 15,242 203,378 224.84

16 6

14,852.62 9, 427.24

1,251 937

342

2, 249, 794. 58 2,841, 155.63

1, 603, 283.24

9,035 3,165

723 2, 319

2,838, 521 94 19,540,792. 18

171, 479,840. 89 9,616,111.83

22 24, 279.86 2, 530 6,694, 233.45 15,242 203, 375, 224. 84

REPORT OF COMMISSIONER OF INTERNAL REVENUE 31 Claims for refund or payment received and disposed of during the fiscal year 1940-

Continued

Cotton Ginning Act Tobacco Act Potato Act


On hand July 1, 1939 Received

Total

Allowed Rejected Transferred to Income Tax Unit On hand July 1, 1940

Total

2,481 19,933

158 Reopened

$51, 174. 09 942,066. 29

2,486.67

5,542 14,352

501

$271, 850.20 484,586.02 21,192.13

2 1 $N11.i i I ;

22,572 996,327.00 20,395 777,2835 3 681.10 §i.

330,817.61 666,788. 28

8, 721. 11

gi

1

539,421.89 229,950. 55

18, 766.91

eq. 931.11 249.99

22, 572 996,327. 00 20,895 777,628.35 3 681.10

Grand total

Number Amount


Total

Allowed Rejected Transferred to come Tar Unit Income Dn hand July 1, 1940

Total

10,835 45,994 3,935

$18,175, 269. 43 189,027,801.42

4,665,303. 75

60,764 211,888,374. 60

44,959 11, 415

72 3,672

5, 088,847.75 23,272,813.87

171,979,840.89 11,146,872.09

60,764 211,868,374.60

Sugar tax claims received and disposed of during the fiscal year 1940

Export Ove payment Livestock



Total

Allowed Rejected Vn hand July 1, 1940

Total

98 1, 614

7

$67,773. 40 2, 048, 22.77

249.43

3 34 148,977. 79 $1,290.80

$37.48 4

1, 717 2, 116, 285.60 37 199, 015.27 4 1, 290.80 1,621

54 42

2, 080,087. 79 26,531. 17 10,666.64

20 12 5

13,398.84 129, 134. 52

6,481.91

2 2

903.73 297.07

1,717 2,116, 283.60 37 149,015. 27 4 1, 290. 80

Abatement Grand total

Number Amount Number Amount


Total

Allowed Rejected DTI hand July 1, 1990

Total

1 22 9

$280.07 83,367.71 31, 413.55

100 1,674

11

$68, 090. 95 2,281,899.07

31,662.98

27 115, 051.33 1,785 2,381,663.00

22 5

112,892.29 2,869.04

1,665 73 47

2, 237, 172.65 157,331.80 17,148. 55

27 115,061.88 1,785 2,381,6$8.00


ALCOHOL TAX UNIT

Collections of the liquor taxes amounted to $624,253,156 in the fiscal year 1940, as compared with $587,799,701 in 1939, an increase of $36,453,455, or 6.2 percent. In comparing the yield from the excise taxes on liquors (see table 1, pp. 54 to 61 for taxes grouped under this heading), it is found that the largest increase was in distilled spirits, for which collections increased 12 percent over the previous year. The collections from the excise tax on wines increased 26 per-cent, while the collections from the excise tax on fermented malt liquors increased 1.9 percent.

Of the total liquor taxes collected, $346,833,775 came from distilled spirits, $9,643,194 came from wines, and $267,776,187 came from fer-mented malt liquors. Taxes collected from distilled spirits con-stituted 55.6 percent of the total in 1940, compared with 53.8 percent in the previous year.

On June 30, 1940, the following producers and distributors of alcohol and alcoholic beverages, and users of tax-free alcohol, were under the supervision of the Alcohol Tax Unit: Distilleries:

Number

Alcohol 38

Brandy 127

All other 124

Bonded warehouses: Alcohol 61

283 Internal-revenue 1, , 036

Bonded wine storerooms 98 580 Breweries

Rectifying plants 250 5, 531 Wholesale liquor dealers

1 Wholesale malt liquor dealers 0, 597

Denaturing plants 37

Bonded dealers in specially denatured alcohol 52 Bonded manufacturers using specially denatured alcohol 4, 193 Hospitals, laboratories, and educational institutions using tax-free alcohol_ 6, 482

During the year a number of regulations were revised and several new regulations issued. A general revision of regulations of this Unit had not previously been accomplished since the repeal of the eighteenth amendment.

PROCEDURE Dins's:mi.—This division is reponsible for planning and developing procedure for the headquarters and field offices of the Alcohol Tax Unit; assists in drafting regulations, Treasury decisions, mimeographs, and circulars; reviews for revision all forms prescribed by the Alcohol Tax Unit; and is charged with the administration of regulations relating to traffic in containers of distilled spirits and the supervision of the Statistical Section.

Regular monthly and annual statistical reports and releases con-cerning the activities of the Alcohol Tax Unit were prepared. Special statistical research work was performed relating to proposed legisla-tion and inquiries from officials and the public. Statistical tables covering the operations relating to distilled spirits, fermented malt liquors and wines, and enforcement activities are contained in the Appendix.

Statistics.—The following data summarize operations of the legiti-mate liquor industry under the supervision of the Alcohol Tax Unit:


Ethyl and denatured alcohol.—More ethyl alcohol was produced during the fiscal year 1940 than in any prior year. Production amounted to 243,727;756 proof gallons, which is 44,710,210 proof gallons more than the previous year's figure. Tax-paid withdrawals increased from 22,150,969 proof gallons in 1939 to 24,344,306 proof gallons in 1940: Of the denatured alcohol produced, 15,352,033 wine gallons were completely denatured and 111,409,797 wine gallons were specially denatured. This compares with 17,179,433 wine gallons of completely denatured and 83,561,077 wine gallons of specially de-natured alcohol produced during the fiscal year 1939.

Distilled spirits.—The total production of whisky, rum, gin, brandy, and other distilled spirits in 1940 was 143,455,192 tax gallons, a decrease of 1,870,984 tax gallons, or 1.3 percent, from the production in 1939. Compared with the previous year, whisky production in-creased by 5,989,386 tax gallons, or 6.4 percent, while brandy produc-tion decreased by 9,019,471 tax gallons, or 32.9 percent.

Tax-paid withdrawals of domestic distilled spirits, other than alcohol, increased from a total of 92,427,100 tax gallons in 1939 to 103,981,635 tax gallons in 1940, or 12.5 percent. Each kind of spirits except brandy shared in this increase. Tax-paid withdrawals of whisky increased 12.8 percent, and withdrawals of high-proof spirits used in rectification increased over 19 percent. The trend toward the consumption of more mature whiskies continued, the withdrawals of bottled-in-bond whisky, for example, being increased from 6,316,668 tax gallons to 13,569,728 tax gallons, or by approximately 115 percent.

Withdrawals of distilled spirits for tax payment are permitted in packages and tank cars direct from distillery cistern rooms. During the fiscal year, tax-paid withdrawals direct from distilleries were as follows: In packages, 438,521 tax gallons;•in tank cars, 10,069,763 tail gallons. A total of 103,981,635 tax gallons were withdrawn on pay ment of tax during the fiscal year (see table 58), of which 93,472,592 tax gallons were withdrawn from internal-revenue bonded warehouses and 759 tax gallons from export storage warehouses. Withdrawals from internal-revenue bonded warehouses consisted of 821,599 tax gallons from tanks, 11,981,487 tax gallons in cases, and 80,669,52( tax gallons (including 1,717,695 tax gallons for bottling in bond after tax payment) in packages.

Total stocks of spirits in internal-revenue bonded warehouses at the close of the fiscal year aggregated 525,394,924 tax gallons, of whict 480,937,609 tax gallons were whisky.

Rectified spirits.—The production of rectified spirits increased front 43,401,295 proof gallons to 47,656,570 proof gallons, or an increase of 9.8 percent. The quantity of rectified whisky produced increased from 33,593,409 proof gallons to 37,977,224 proof gallons, or an in crease of 13 percent. The production of cordials and liqueurs in creased 11.2 percent, while the production of rectified gin decreases 5.1 percent.

Fermented malt liquors.—Tax-paid withdrawals of fermented mal liquors increased from 51,816,874 barrels to 53,014,230 barrels in the fiscal -year 1940, or an increase of 2.3 percent. The percentage o beer withdrawn by pipe line for bottling increased from 47.7 percen of the total in 1939 to 50.9 percent during the current fiscal year.

Wines.—Production of still wine decreased from 231,959,287 gal Ions to 212,367,737 gallons. Tax-paid withdrawals of still win

34 REPQRT OF COMMISSIONER OF INTERNAL REVENUE

aggregated 82,176,586 gallons, or an increase of 22 percent over the previous fiscal year. The withdrawals of domestic sparkling wines increased by 32 percent, and tax-paid withdrawals of domestic ver-mouth produced at wineries increased from 187,288 gallons to 394,245 gallons, or by 110 percent.

ENFORCEMENT DIVISION.—The activities of the Enforcement Divi-sion include the investigation, detection, and prevention of willful and fraudulent violations of the internal revenue laws relating to distilled spirits, wines, and fermented malt liquors.

During the fiscal year, 10,663 stills were seized, having an aggre-gate mash capacity of 1,653,775 gallons,' and in connection therewith 6,480,240 gallons of mash were seized and destroyed. Investigators also seized 264,594 gallons of spirits and 4,523 automobiles and trucks. The total appraised value of the property seized amounted to $2,042,-851. A total of 25,638 persons was arrested for Federal liquor law violations. Compared with the previous fiscal year, still seizures de-creased 11.6 percent, mash seizures decreased 19.8 percent, and arrests decreased 11.1 percent. These decreases applied generally throughout the country and are in contrast to the increases reported in the pre-vious year. Enforcement progress during the past five years may be measured by mash seizures, which declined from 21,373,107 gallons in 1935 to 6,480,240 gallons in 1940, a reduction of 67 percent.

The control of raw materials through enforcement of Regulations No. 17 and Regulations No. 92 has continued to be effective as a pre-ventive measure. Reports from distributors of raw materials have supplied data leading to the apprehension and conviction of illicit distillers who are being forced to secure materials in small quantities at scattered points which require transportation over considerable distances. This has been an important factor in reducing the number and size of illicit distilleries. Information furnished by dealers under Regulations No. 17 has led to the seizure, during the year, of more than 500 illicit distilleries and 150 vehicles, and to more than 700 arrests.

During the fiscal year, 193 automobiles were seized and 276 per-sons convicted for violations of the Liquor Enforcement Act of 1936. in connection with the importation of tax-paid liquors into the dry States of Kansas and Oklahoma. These seizures and convictions followed the passage by these States of enabling legislation as pro-vided in the Act. Two major conspiracy cases under this Act were perfected, involving 140 and 169 defendants, respectively.

During the past year 288 applications for pardon and 3,845 appli-cations for parole were examined and reports submitted. A total of 288 applications for pardon and 3,804 applications for parole were received.

FIELD INSPECTION DIVISION.—This division plans, coordinates, and supervises the permissive functions in the field offices of the 15 field districts. A group of technically trained field inspectors, who serve as representatives of the Alcohol Tax Unit in maintaining an efficient permissive organization in the field offices, are assigned and directed by this division. They make frequent examinations by actual in-

I Represents the cubic capacity of still pots and cookers. Column stills which operate without a still pot or cooker are not reflected in this total. The size of illicit stills is reflected more properly by the mash facilities. The cubic measurement of the mash fermenters o fall the illicit stills seized during the fiscal year was 9,252,833 gallons.


spection of records, documents, etc., to determine whether law, regulations, established policy and procedure are being followed; devise and recommend plans and methods for greater efficiency and economy in the conduct of the work; supervise the installation of new procedures which have been approved by the headquarters office; coordinate and standardize the functions and work in the various units of the permissive divisions; determine the adequacy and efficiency of the personnel and suitability of space and equip-ment and the practicability of its reallocation for the proper handling of the work; make recommendations relative to the judicious expendi-ture of public funds; and confer with district supervisors on problems of organization, management, and service.

The division maintains general supervision over the activities of inspectors and storekeeper-gaugers in the field districts and provides for the general instruction of these groups. A total of 64,197 inspec-tions of plants and permittees was made during this period by general inspectors in the supervisory districts. All inspections of retail dealers during the fiscal year 1940 were conducted by junior inspectors, due to the fact that the W. P. A. inspection projects were discontinued prior to the beginning of the fiscal year. The following comparative statement shows the results accomplished by junior inspectors during the fiscal years 1939 and 1940:

Fiscal year 1939

Fiscal year 1940

Number of inspections made - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 204, 362 284, 081 Number of dealers violating - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 21, 750 28, 057 Number of violations found - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 23, 776 31,618 Percent of dealers found violating - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 6 9.9 Amounts collected - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $366, 577.81 $542, 453.40

This division is also responsible for the final determination for the approval or disapproval of applications for the establishment of industrial alcohol plants, alcohol bonded warehouses and denaturing plants, distilleries, fruit distilleries, distillery denaturing bonded warehouses, internal revenue bonded warehouses, and rectifying plants. Final review of qualifying documents submitted in connection with the establishment of bonded field warehouses, bonded storerooms, bonded wineries, and breweries is handled by the division.

Many changes were made in the premises, construction, and equip-ment of established plants during the fiscal year, requiring examina-tion of applications, notices, bonds, consents of surety, plats, plans, and other documents submitted in connection with such changes. The total number of such examinations, including those covering 117 new plants and 218 plants discontinued, was 18,970.

The schedule governing the return of master meters from the various field districts to the National Bureau of Standards for recalibration was revised. Previously master meters were used for approximately 50 tests of brewers' meters before return to the Bureau of Standards. The revised schedule, based upon the history of each meter, prescribes the extent of use in terms of barrels, and meters are returned to the Bureau of Standards at such time as the continuous counter reaches the prescribed limit. The use of each meter is predetermined and assures that the meter will remain in use during the cycle of maximum

626 Total 177, 966.51

Drawback claims Number received

Amount allowed

Alcohol used in flavoring extracts, and toilet and medicinal spirits exported - - - Distilled spirits bottled for export - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Stills exported - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

530 91

5

$168, 333.49 9, 533.02

100.00


efficiency. This program will result in greater accuracy and longer use of individual meters, and will reduce the frequency of return of master meters to the Bureau of Standards, with corresponding savings in transportation costs.

LABORATORY DIVISION.—The Laboratory Division comprises a central laboratory in Washington, D. C., and 15 branch laboratories located throughout the country.

The division performs all the chemical work for the Bureau of Internal Revenue and Bureau of Narcotics; it frequently assists the Bureau of Customs, Secret Service, Federal Bureau of Investigation, Coast Guard, Post Office Department, State alcoholic beverage control boards, and police departments. The greater part of the work, however, has to do with the permissive and enforcement features of internal revenue and narcotic laws.

The Washington Laboratory is primarily concerned with basic problems, such as the development and modification of methods of analyses for the great variety of products submitted and the formula-tion of denatured alcohol. This necessitates intensive research as to the actual components for all alcoholic products; a knowledge of the effect of diverse manufacturing processes on related products; abstract-ing current technical publications; and the testing of proposed denaturants.

Routine activities of the Washington laboratory include the exami-nation of the formulas for all preparations and processes in which denatured alcohol is used before permits are - issued by the district supervisors for the withdrawal of alcohol.

Preparations manufactured with tax-paid alcohol and wine are examined for the purpose of determining whether they are fit for use as a beverage and thus subject to the tax levied on rectified spirits. Processes used in distilleries, wineries, breweries, industrial alcohol and rectifying plants are reviewed by the laboratory.

For the Miscellaneous Tax Unit the laboratory examines such commodities as oleomargarine, mixed flour, filled cheese, adulterated butter, lubricating oils, soaps, etc.

Members of the laboratory staff frequently conferred with the Fed-eral Alcohol Administration concerning standards of identity and labeling of alcoholic beverages; they appeared as witnesses for the Government in many cases involving the refund of taxes; they assisted in the revisions of regulations and the drafting of Treasury decisions. Several members served as associate referees in revising "The Methods of Analysis of the Association of Official Agricultural Chemists."

Except for the research features, the work of the field laboratories parallels that of the Washington laboratory. The chemists act as advisors to the district supervisors on technical matters; they inspect breweries, distilleries, rectifying plants, and places seized by enforce-ment officers.

The problem of finding or developing a compound which could be used to prevent the beverage use of bay rum, rubbing alcohol, and similar preparations has been earnestly investigated.

The methods for the detection of grape wine in blackberry wine have been greatly improved so that the chemists are now in a position to give positive evidence in such cases.

A major portion of the whisky samples submitted every six months by all distilleries have been analyzed and the data obtained are being studied for interpretation of its significance.


During the year, 80,006 samples were received by the branch labora-tories, which is an increase of 2,127 over the preceding year. The laboratory in Washington, D. C., examined 8,893 samples, which is 1,863 more than during floe preceding year.

AUDIT DIVISION.—This division is responsible for the tax account-ing, assessment, claim, and compromise work of the Alcohol Tax Unit. It administers the provisions of internal revenue laws and regulations pertaining to the manufacture, storage, tax payment, exportation, sale, and use of alcohol, denatured alcohol, distilled spirits, wines, and malt liquors.

Assessments.—During the fiscal year, 18,886 reports of violations of the internal revenue laws pertaining to alcoholic liquors were received from the field offices, reviewed and audited, and tax liabilities dis-closed thereby were assessed, including ad valorem penalties. There were certified to the Commissioner for assessment 13,808 items, total-ing $3,854,693, listed in the Bureau, and 155,793 items, aggregating $92,691,905, listed by collectors.

Number of claims received and disposed ear 94 l oof by Audit Division during fiscal year

Redemp- tion of stamps

Refund Abate- ment

Uncol- lect- ible

Total Amount

On bend July 1, 1939_ - - - - - - - - - - Received during year - - - - - - - - - - - Allowed - - - - - - - - - - - - - - - - - - - - Rejected - - - - - - - - - - - - - - - - - - - - On hand June 30, 1940 - - - - - - - - - - -

79 2,371 2, 084

304 62

.--i Cg 0

r? co oo cc N

N

vi.ci

217 1, 627 1, 282

331 231

110 12,657 12, 506

132 129

723 22,482 21, 528

1, 006 671

$2, 700, 733.65 9, 695, 320. 05 5, 456, 661.59 2, 605, OK 22 4, 334, 292.89

Offers in compromise.—At the beginning of the fiscal year there were on hand 580 offers, aggregating $40,487. During the year, 11,010 offers, amounting to $344,765, were received, of which 226 were forwarded to the Department of Justice and 319 were returned to the field offices. During the year, 9,461 offers, aggregating $239,807, were accepted, and 1,001 offers, totaling $37,310, were rejected, leaving 583 offers on hand at the end of the fiscal year.

ALCOHOL TAX DIVISION OF THE OFFICE OF THE CHIEF COUNSEL.—

This division handles the legal work arising in connection with the administration and enforcement of the internal revenue liquor laws. The work includes the preparation of opinions and briefs relating to assessment, collection, abatement, and refund of liquor taxes and penalties; compromise of civil and criminal liabilities; and the remis-sion or mitigation of forfeitures. This division prepares citations to revoke industrial and denatured alcohol permits, conducts permit hearings, and reviews revocation records. It assists the Department of Justice in connection with civil and criminal cases arising under the


internal revenue liquor laws; gives legal advice to the Deputy Com-missioner of the Alcohol Tax Unit, district supervisors, and other officials on questions involving interpretation or construction of said laws; and reviews all correspondence prepared in the Alcohol Tax Unit involving legal questions.

Work performed by this division, in Washington and in the field, during the fiscal year included preparation of 6,818 memoranda, 413 briefs, 5,242 opinions, 27 parole cases, 247 libels, and 48 indictments. Review work included 7,450 case reports, 73 claims of over $5,000 each, and 10,684 compromise cases. In addition, 6 revocation cases were handled, and 912 petitions for remission or mitigation of forfeiture were examined and finally passed upon.

TECHNICAL STAFF

The Technical Staff is the appellate agency of the Bureau of In-ternal Revenue in the determination of income, profits, estate, and gift tax liability. In general, its work relates to the classes of tax-ation which fall within the jurisdiction of the United States Board of Tax Appeals. It is an independent organization in the Commission-'er's office and performs its work under the Commissioner's super-vision. It consists of an administrative office in Washington and 10 field divisions comprising 37 local offices distributed throughout the United States at points chosen with a view to taxpayers' conveni-ence. The principal duties of these field divisions are (1) to determine for the Commissioner the liability of taxpayers who have protested the revenue agents' preliminary findings in their cases but have not yet filed with the United States Board of Tax Appeals petitions for the redetermination of their liabilities, and (2) to consider proposals submitted by taxpayers for the settlement of cases docketed by the Board. In performing both of these functions the heads of the field divisions act as the exclusive representatives of the Commissioner in cases coming within their territorial jurisdiction, subject to the con-dition that proposed settlements in cases docketed by the Board must be concurred in by representatives of the Chief Counsel for the Bureau who are attached to the field divisions as division counsel.

The formal procedure prescribed for the handling of income, profits, estate, and gift tax cases under the plan of decentralization grants the taxpayer distinct procedural rights, within his election, respecting the reference of such cases to a Staff field division prior to the issuance of a statutory notice. In the case of deficiencies arising from returns investigated by the collectors of internal revenue where the collector and the taxpayer are unable to agree, after protest, as to the amount of the deficiency, the letter of protest together with the return and complete file pertaining thereto will be forwarded by the collector to the appropriate internal revenue agent in charge for consideration. Opportunity will then be granted the taxpayer to request a hearing before the internal revenue agent in charge, and from that time, as regards potential reference of the case to a Staff division, it is governed by substantially the same procedure as is applicable to a dispute arising from a return investigated by the office of the internal revenue agent in charge.

In the case of protested deficiencies found by the internal revenue agents in charge, as well as protested decisions by such agents in


charge in overassessment and claim cases, the dispute may (except where criminal prosecution is involved), at the election of the taxpayer, be referred to a Staff division for hearing. The procedure requires that the internal revenue agent in charge will notify the taxpayer of his adverse conclusions and advise him that upon request the case will be referred to the appropriate office of the Staff division for hearing, but that in the absence of such a request the statutory notice of deficiency will be mailed at the expiration of a specified time. This notice to taxpayers is contained in the letter whereby the internal revenue agent in charge advises the taxpayer of his action on the protest. In conferences held in the office of the agent in charge it is regular procedure to submit to the taxpayer a form wherewith the latter may request that the case be referred to the Staff for hearing.

It is thus seen that the procedure for reference of cases to the field divisions of the Technical Staff requires that the taxpayer be notified of his rights in the premises and be given opportunity to elect to avail himself of that procedural right prior to the issuance of the statutory notice of deficiency.

Under date of September 14, 1939, there was issued by the Com-missioner of Internal Revenue, and approved by the Secretary of the Treasury, a Commissioner's mimeograph governing the functions and jurisdiction of the field divisions of the Technical Staff. This mimeograph supersedes the separate orders theretofore issued respect-ing such field divisions. The consolidated "charter" of September 14, 1939, is here given in its entirety.

SEPTEMBER 14, 1939. Collectors of Internal Revenue, Internal Revenue Agents in Charge, Special Agents in

Charge, Heads and Counsel of Field Divisions of the Technical Staff, and Other Officers and Employees of the Bureau of Internal Revenue Concerned:

1. (a) There shall be 10 field divisions of the Technical Staff of the Commis-sioner's Office, herein referred to as Staff divisions, with designations and territorial jurisdiction, respectively, as follows:

Staff division Territorial jurisdiction

Southwestern Pacific

Chicago

Western

Southern

Central

Eastern Atlantic

New England

New York

California, Oregon, Washington, Idaho, Montana,

Iowa, Missouri, Kansas, Nebraska, Wyoming,

Mississippi, Louisiana, Arkansas, Oklahoma, Texas.

Illinois, Indiana, Wisconsin, Minnesota, North

South Carolina, Georgia, Alabama, Tennessee,

Michigan, Ohio, Kentucky.

Maryland, Delaware, District of Columbia, Vir-

New York State. New Jersey, Pennsylvania.

Maine, New Hampshire, Vermont, Massachusetts,

Nevada, Utah, Arizona, Alaska, Hawaii.

Colorado, New Mexico.

Dakota, South Dakota.

ginia, West Virginia, North Carolina.

Florida.

Connecticut, Rhode Island.

Except as otherwise provided herein, the Staff divisions will perform their duties under the Commissioner's supervision, through the Head of the Technical Staff, Bureau of Internal Revenue, Washington, D. C.

Stan division Local and branch offices

Boston, Mass. New Haven, Conn. New York City, N. Y. Buffalo, N. Y. Newark, N. J. Philadelphia, Pa. Pittsburgh, Pa. Baltimore, Md.

Wilmington, Del. (branch)• Washington, D. C. Richmond, Va.

Huntington, W. Va. (branch). Greensboro, N. C. Atlanta, Ga. Jacksonville, Fla. Birmingham, Ala.

Nashville, Tenn. (branch). Detroit, Mich. Cleveland, Ohio. Cincinnati, Ohio.

Louisville, Ky. (branch). St. Paul. Minn. Chicago, Ill.

Milwaukee, Wis. (branch). Indianapolis, Ind. St. Louis, Mo. Kansas City, Mo.

Wichita, Kans. (branch). Omaha, Nebr. Denver, Colo. Dallas, Tex. Houston, Tex. New Orleans, La. Oklahoma City, Okla. San Francisco, Calif. Los Angeles, Calif. Seattle, Wash.

Portland, Ore. (branch).

New England - - - - - - - - -

New York - - - - - - - - - - -

Eastern - - - - - - - - - - - - -

Atlantic - - - - - - - - - - - - -

Southern - - - - - - - - - - - -

Central - - - - - - - - - - - - -

Chicago - - - - - - - - - - - - -

Western - - - - - - - - - - - - -

Southwestern - - - - - - - - -

Pacific - - - - - - - - - - - - - -

40 REPORT OF C'OMMISSIONER OF INTERNAL REVENUE

(b) Local and branch offices will be maintained at the following places, and at such other places as in the judgment of the Commissioner may appear advisable:

1 The Wilmington (Del.) office has been discontinued.

(c) The personnel of each Staff division will consist of a head and an assistant head, to be designated by the Commissioner, a division counsel and an assistant division counsel, to be designated by the Chief Counsel, and such technical' advisors, attorneys, auditors, clerks, and other employees as may be necessary.

(d) The assistant head of each Staff division will assist the head of the division as the latter may direct, and, during the absence of the head from duty within the division, will serve as acting head of the division and as such will perform the duties of the head in his own name. During the absence of the head from any local or branch office on official business within the division, the assistant head may perform at such local or branch office, in the name of the head, such of the duties of the head as the latter may direct.

(e) Each local office, including all branches thereof, will be under the immediate supervision of a technical advisor in charge, to be designated by the Commissioner, except that the duties of technical advisor in charge at one local office in each division will be performed by the assistant head of the division ex officio. During the absence of the technical advisor in charge from any local office, or during the absence of the assistant head of the division from the local office at which he performs the duties of technical advisor in charge ex officio, such office will, unless the head or the assistant head of the division is there present for duty, be under -


the immediate supervison of a technical advisor designated temporarily by the head of the division as acting technical advisor in charge. Each branch office will be in the direct charge of a technical advisor designated by the Commissioner.

(f) The assistant division counsel will assist the division counsel as the latter -

may direct, and, during the absence of the division counsel from duty within the division, will serve as acting division counsel, and as such will perform the duties of the division counsel in his own name. During the absence of the division counsel from any local or branch office on official business within the division, the assistant division counsel may perform at such local or branch office, in the name of the division counsel, such of the duties of the division counsel as the latter may direct.

(g) There will be an assistant counsel in charge for each local office to which counsel may be permanently assigned, including all branches thereof, to be desig-nated by the Chief Counsel, except that the duties of assistant counsel in charge at one local office in each division will be performed by the assistant division counsel ex officio. During the absence of the assistant counsel in charge from any local office to which counsel may be permanently assigned, or during the absence of the assistant division counsel from the local office at which he performs the duties of assistant counsel in charge ex officio, the duties of the assistant counsel in charge will, unless the division counsel or the assistant division counsel is there present for duty, be performed by an attorney designated temporarily by the division counsel as acting assistant counsel in charge.

2. (a) The head of each Staff division will exclusively represent the Commis-sioner in the determination of Federal income, profits, estate, and gift tax liability (whether before or after the issuance of a statutory notice of deficiency) in all cases originating in the office of any internal revenue agent in charge situated within the territorial jurisdiction of the division, in which the taxpayers have finally protested the preliminary determination of liability made by that officer, excepting cases in the pre-90-day status in which the special agent in charge has recommended criminal prosecution: Provided, That the Staff division shall not eliminate the ad valorem fraud or negligence penalty in any case in the so-called 90-day status, or the pre-90-day status, except with the concurrence of the special agent in charge.

(b) The head of each Staff division will also have exclusive authority to settle by stipulation (1) all cases docketed by the United States Board of Tax Appeals and placed upon a calendar for hearing at any place, other than Washington, D. C., within the territory comprising the jurisdiction of the division, and (2) all cases originating in the office of any internal revenue agent in charge situated within the territorial jurisdiction of the division, which are placed on the Washing-ton calendar of said Board of Tax Appeals: Provided, That he shall not make or approve a stipulation for settlement in any docketed case except with the con-currence of the division counsel: And provided further, That in the absence of the head and the assistant head of the Staff division, the technical advisor in charge of any local office shall have authority to settle by stipulation any such docketed case, but only with the concurrence of the division counsel or of the assistant counsel in charge, in which the deficiency determined in the statutory notice does not exceed $500 and the basis of settlement does not involve an overassessment in excess of $500.

3. (a) The division counsel will perform his duties under the general supervision of the Chief Counsel. He will advise the head of the Staff division, upon request, upon legal questions arising in the determination of income, profits, estate, and gift tax liability. He will advise the head of the Staff division also with respect to any proposed settlement of a docketed case. He will prepare answers to peti-tions filed with the Board of Tax Appeals, copies of which wilI be furnished him by the Chief Counsel, in cases originating in the offices of the internal revenue agents in charge situated within the territorial jurisdiction of the division; and he will have exclusive authority to represent the Commissioner in the defense before the Board of (1) cases placed upon a calendar for hearing at any place, other than Washington, D. C., within the territorial jurisdiction of the division, and (2) cases originating in the office of any internal revenue agent in charge situated within the territorial jurisdiction of the division which are placed on the Washing-ton calendar of said Board of Tax Appeals, but he shall not stipulate before the Board for the settlement of any case except with the-approval of the head of the Staff division. The division counsel will consider all memoranda prepared in the Staff division directing the issuance of statutory notices of deficiency prior to their approval by the head of the division.

269679-40-4


(b) In the absence of the division counsel and the assistant division counsel, the assistant counsel in charge at any local office will have authority to concur with the head of the staff division or with the technical advisor in charge of that office, in a settlement by stipulation of any docketed case in which the deficiency de-termined in the statutory notice does not exceed $500 and the basis of settlement does not involve an overassessment in excess of $500.

PROCEDURE IN PRE-90-DAY CASES

4. Each Staff division will accord hearings upon protested cases referred to it in accordance with prescribed procedure by the internal revenue agents in charge situated within the territorial jurisdiction of the division. It will not, however, consider before the issuance of the statutory notice of deficiency any case in which no protest has been filed with the internal revenue agent in charge. In any case in which protest has been filed with the internal revenue agent in charge, it will not be required to consider prior to the issuance of the statutory notice new con-tentions or new evidence that may be decisive with respect to any major issue, but upon the presentation of such contentions or evidence, may refer the issues in-volved to the internal revenue agent in charge for further consideration and for conference with the taxpayer if advisable

5. When the head of a Staff division has reached a final conclusion with respect to any case, he will prepare a memorandum thereof setting forth the exact grounds upon which his conclusion rests. This memorandum will be transmitted with all the papers in the case to the proper internal revenue agent in charge, who will—

(a) Certify a deficiency to the collector in accordance with Mimeograph 3552;

(b) Issue a statutory notice of deficiency; or (c) Transmit the case to the Bureau for the preparation of a certificate of

overassessment, or other appropriate action.

JURISDICTION AFTER STATUTORY NOTICE

6. The Staff divisions will have complete jurisdiction of all cases after the issuance of the statutory notice. Upon the taxpayer's request, the head of a Staff division may take up for settlement any case in which a statutory notice has been issued, and may grant the taxpayer a hearing thereon. Except in unusual circumstances, however, he will not rant a hearing in such a case prior to the filing of the petition if a hearing has been had in the office of the internal revenue agent in charge, or if the taxpayer has refused an opportunity to be heard there.

7. After the filing of the petition in any case, the head of the proper Staff division will continue to have sole authority, subject to the provisions of paragraph 2 above, for the settlement of the case, and will have the custody of all files, papers, and documents relating to the case, which will, however, at all times be available to the division counsel for the preparation of the answer to the petition and for the defense before the Board of the Commissioner's determination.

HEARINGS

8. At any hearing granted by a Staff division, whether at a local or branch office or on circuit, the internal revenue agent in charge will be represented if he so de-sires, or if the head of the Staff division, or the technical advisor in charge of a local office, as the case may be, deems it advisable; and at any such hearing on a case involving the ad valorem fraud or negligence penalty, the special agent in charge will be represented if he so desires. Except as may be otherwise directed by the Commissioner, through the Head of the Technical Staff, the conduct of hearings and other proceedings by the Staff division will be in accordance with the procedure customarily followed by the Technical Staff.

GENERAL

9. The intent of the arrangements and procedure above prescribed is to provide one single, unified agency, with office facilities at or near the taxpayers' residences or places of business, to exercise on the ground, for the Commissioner, all the authority which the Department or any of its branches may have under the law in the review of protested tax determinations made by the internal revenue agents in charge. in the settlement of contested cases, and in the defense of such cases, when necessary, before the Board of Tax Appeals.


10. The term "profits-tax liability" as used herein will be construed to include (a) the liability of contracting parties for excess profits on Navy contracts arising under section 3 of the Act of March 27, 1934 (48 Stat. L. 505; U. S. C. Title 34, section 496), and under that Act as amended by the Act of June 25, 1936 (49 Stat. L. 1926; U. S. C. Sup. II, Title 34, section 496), and as further amended by section 14 of the Act of April 3, 1939 (Public, No. 18, Seventy-sixth Congress, first ses-sion), and (6) the liability of contracting parties for excess profits on contracts for aircraft for the Army arising under section 14 of the Act of April 3, 1939 (Public, No. 18, Seventy-sixth Congress, first session).

11. Notwithstanding the provisions of paragraphs 2 and 3 hereof, the head of each Staff division will have exclusive authority to settle by c stipulation, subject to the concurrence of the division counsel, all cases docketed by the United States Board of Tax Appeals which originated in the office of any internal revenue agent in charge situated within the territorial jurisdiction of such division, which may be placed upon a calendar of said Board for hearing at a place within the territorial jurisdiction of any Staff division adjoining such division; and the division counsel for such division will have exclusive authority to represent the Commissioner in the defense of such cases before the Board, subject to the condi-tions contained in paragraph 3 hereof with respect to the approval of stipulations for settlement by the head of the division.

12. Notwithstanding any of the foregoing provisions, should the Commissioner determine that it would better serve the interests of the Government, he may, by order in writing, withdraw any case not docketed before the United States Board of Tax Appeals from the jurisdiction of any Staff division, and provide for its disposition under his personal direction. Similarly, should the Commissioner and the Chief Counsel jointly determine that it would better serve the interests of the Government, they may, by order in writing, withdraw any case docketed before the Board of Tax Appeals from the jurisdiction of any Staff division, and provide for its disposition under their joint direction. A copy of each order issued under the provisions of this paragraph will be promptly furnished to the Secre-tary, with a statement of the reasons for the action taken.

13. The instructions contained in this mimeograph supersede prior instructions to the extent that such prior instructions are inconsistent herewith.

14. Correspondence from internal revenue agents in charge in regard to the procedure described herein should refer to the number of this mimeograph and to the symbols IT:F. Correspondence from heads of field divisions of the Technical Staff should refer to the number of this mimeograph and to the symbols C-TS: ARM. Correspondence from counsel for field divisions of the Technical Staff should refer to the number of this mimeograph and to the symbols CC:A:OWS.

15. The instructions contained in this mimeograph will be effective October 1, 1939.

Gus T. HELVERING, Commissioner. Approved: September 14, 1939.

H. MORGENTHAU, Jr., Secretary of the Treasury.

Field operations under decentralization.—The work of the 10 Staff field divisions is divided into two main classifications: (1) income, profits, estate, and gift tax cases not before the United States Board of Tax Appeals, including cases in the pre-90-day status, cases in the 90-day status, and cases involving overassessments and claims; and (2) cases docketed by the United States Board of Tax Appeals. This work now includes the settlement activities heretofore conducted by various agencies of the Bureau in Washington, particularly the former conference division of the Income Tax Unit. It also covers all settlement work connected with docketed cases, which work was previously handled by the Staff, by the Chief Counsel's office, or by the two agencies acting jointly. Under the new system all closings by agreed stipulation of docketed cases require concurrence of division counsel.

The fiscal year ended June 30, 1940, is the first complete fiscal year in which the plan of decentralization has been in operation in all respects. All 10 field divisions functioned throughout this period

REPORT OF COMMISSIONER OF INTERNAL REVENUE 45 44 REPORT OF COMMISSIONER OF INTERNAL REVENUE

with both docketed and nondocketed jurisdiction. (For statistical data reflecting the work of the field divisions for the fiscal year 1940, see table 88 on page 173.) The Pacific Division, however, is the only division which has been operating under complete decentralization for two entire fiscal years, it having been organized on July 1, 1938. For that reason the results of the Pacific Division for the past fiscal year are given separately. (See table 88 on page 175.) Similarly, since the New York Division is the largest Staff division both in number of personnel and volume of work handled, the results of that division for the past fiscal year are given separately. (See table 88 on page 175.)

The statistical data of the Technical Staff are divided in general into two parts: (1) the record of the work on contested cases in a non-docketed status; and (2) the record of the handling of cases docketed before the United States Board of Tax Appeals. As to contested income, profits, etc., tax cases not pending before the Board, the Staff opened the year with 3,772 nondocketed cases awaiting Staff action, and had net receipts (less transfers and returns without action to the agents in charge) of 9,892 cases. The dispositions during the fiscal period were 5,852 by settlement and 4,330 on which no agreement was secured at that stage. Respecting the nonagreement cases, there were 3,572 cases in which statutory notices were directed or sustained by the Staff. On June 30, 1940, there were 3,487 nondocketed cases on hand awaiting Staff action, which represented a decrease in in-ventory with respect to the beginning of the period of 285 such cases. On the basis of the number of cases, the field divisions of the Technical Staff disposed of nondocketed cases, on the average, in about four months from date of receipt.

With respect to docketed cases, there were on hand July 1, 1939, 4,982 dockets. Net receipts during the fiscal year were 4,256. The dispositions included 3,315 dockets stipulated, 267 dockets dismissed by the Board for various reasons, and 1,301 submitted to the Board on the merits. There were on hand June 30, 1940, 4,355 dockets, repre-senting a decrease in the inventory of such cases by 627 dockets.

The year's work shows a decrease in pending balances in both classes of cases.

As to the nondocketed work, there were 380 cases on hand July 1, 1939, in which the statutory notice of deficiency had been sustained by the Staff after consideration within the 90-day status or in which the statutory notice was directed to be issued by the Staff, but no petition had as yet been filed with the Board nor had the 90-day period for filing expired. During the year there were added 3,572 cases in which the statutory notice issued by the agent in charge was sustained by the Staff upon consideration within the 90-day status or -in which the Staff had directed the statutory notice to be issued. In the same period, 82 such cases were closed by agreement without petition being filed with the Board; there were 761 cases on which the taxpayer defaulted, that is, did not file any petition with the Board; in 1,549 such cases petitions were filed with the Board; and there remained on June 30, 1940, 1,556 such cases awaiting the actual issuance of the statutory notice or awaiting the taxpayers' action thereon after issuance.

Of the total number of petitions filed with the United States Board of Tax Appeals during the year, the number of 1,549 dockets repre-

cents cases considered by the Staff prior to the filing of such petitions. According to the Staff records, 35.3 percent of the cases in which it directed the issuance of the statutory notice were not petitioned to the Board. Furthermore, of the petitions filed with the Board, 64.3 percent thereof filed within the year were not previously considered by the Staff.

Coordination of Staff field activities.—It is considered essential to the success of the decentralization of the appellate activities within the Bureau that the operation of the 10 field divisions of the Technical Staff be subjected to careful examination and analysis by a central group in Washington. This control is deemed important in order to insure consistent treatment of similar issues by all divisions, uniform procedure in the handling of cases and keeping of records, and proper distribution and utilization of personnel. Such a central group, op-erating as the Washington headquarters office under the direction of the Commissioner, through the Head of the Staff, is composed of three coordinators, each with one technical advisor as chief assistant and a number of technical employees as general assistants. This group, in the exercise of their supervisory functions above outlined, were called upon to (a) originate procedure in the handling and control of cases in field divisions, (b) coordinate the procedure of field di-visions with other units and divisions of the Bureau, (c) outline or clarify Bureau policies as to questions not clearly covered by Bureau rulings or Board and court decisions, and (d) personally inspect various field divisions and the offices in such divisions for the purpose of submitting a report to the Commissioner.

The Washington headquarters office makes a careful post review of all decisions rendered by the field divisions of the Technical Staff whether or not they constitute settlements of tax controversies. It is through this post review work that the group is enabled to analyze the work of the various field divisions and to suggest modifications or corrections for their guidance in the consideration of future cases, with a view to securing uniformity in the administrative application of the revenue laws.

During the fiscal year coordinators of the Washington office, in-cluding the Head of the Staff, made a total of 74 visits of inspection to the 37 field offices. In making these visits the coordinators have made a special effort to talk with all the technical men of each office and the various trips have maintained the personal contact necessary to a mutual understanding of the problems connected with the work. Visits were also made in the course of these trips to offices of internal revenue agents in charge to discuss mutual problems and to ascertain prospective flow of work from these offices.

The Washington headquarters office maintains records and gives continuous study as to production and inventories of the various field offices and the personnel needs of each office in the light of existing inventories and trends indicative of prospective receipts. Necessary details and transfers of personnel are arranged to meet the needs of the work.

General operating policies for the organization as a whole are de-termined in the Washington office. These include technical matters of general interest to the entire organization and matters of admin-istrative practice, including the amount of emphasis to be given to the various classes of work as conditions change from time to time.

46 •


OFFICE OF THE CHIEF COUNSEL

The activities of the office of the Chief Counsel for the Bureau of Internal Revenue include the defense of all Federal tax cases appealed to the United States Board of Tax Appeals; the review of refunds, credits, and abatements in excess of $20,000; consideration of various administrative and internal-revenue tax matters referred to that office by the Secretary, the Under Secretary, an Assistant Secretary of the Treasury, the General Counsel for the Department of the Treasury, the Commissioner, the assistant to the Commissioner, the heads of units of the Bureau, collectors of internal revenue, and other branches of the Department. They include also the preparation, at the re-quest of the Department of Justice or of the United States attorneys, of data for use in the prosecution or defense of tax cases (civil and criminal) in suit, and compliance with requests for assistance in such cases; and the preparation, revision, and review of regulations, Treasury decisions, mimeographs, and rulings for the guidance of the officers and employees of the Bureau of Internal Revenue and others concerned. The office is divided into seven divisions, viz, Appeals, Civil, Interpretative, Penal, Review, Legislation and Regulations, and Alcohol Tax.'

The Chief Counsel's committee, consisting of three members, serves in an advisory capacity to the Chief Counsel, Assistant Chief Counsel, general assistants, and special assistants, who refer to the committee cases from all divisions of the office. The committee considers these cases and makes written recommendations as to their proper disposi-tion. Since February, 1938, the committee has been charged with the final review of cases involving compromises and closing agree-ments, previous to their being sent to the Secretary of the Treasury for his approval. At the beginning of the fiscal year 1940 the com-mittee had on hand 36 cases; during the year it received 1,905 and closed 1,878, leaving 63 cases pending at the close of the fiscal year.

The Reorganization Section is charged with the duty of protecting the interests and claims of the United States in bankruptcy and receivership proceedings, including particularly proceedings instituted under sections 77, 77B, Chapters X and XV of the National Bank-ruptcy Act, and arrangement proceedings under Chapters XI, XII and XIII of the Act.

Number of corporate reorganization and arrangement eases handled during the fiscal. year 1940

Cases pending on July 1, 1939 2, 612 New cases received during fiscal year 1, 571

4, 183

Cases disposed of: Cases closed 1, 369 Consolidated 4 Changed to bankruptcy or receivership 423 Changed to arrangement • 16 Changed to reorganization 2

1, 814

Cases pending June 30, 1940 2, 369

Reported under Alcohol Tar Unit, D. 32.


47

In 369 of the corporate reorganization cases closed during the year, claims were filed in the amount of $10,023,359.80, and were settled for $3,340,581.91.

In 272 of the arrangement cases closed during the year, claims were filed in the amount of $71,050.06, and were settled for $64,820.93.

In addition to these, there were 728 cases closed in which no tax claims were filed.

Number of bankruptcy and receivership eases dosed during the year

Cases pending July 1, 1939 6, 272 New eases received during the fiscal year 5, 327

11,599

Cases disposed of: Cases closed 4, 277 Cases transferred to reorganization 8

4, 285

Cases pending June 30, 1940 7, 314

In the 4,277 cases closed relating to bankruptcy and receivership, claims were filed in the amount of $6,950,061.06, and the sum of $1,642,845.91 was collected.

During the fiscal year, 5,135 new bankruptcy and receivership cases were received, and 192 cases in which tax was involved were added in which the debtor companies were originally involved in reorganiza-tion proceedings but later went into liquidation. The eight bank-ruptcy or receivership cases which were eliminated were found to be involved in reorganization proceedings.

There were pending during the year 15,782 reorganization, arrange-ment, bankruptcy, and receivership cases. Of these cases, 6,099 were closed with a total tax collected of $5,048,248.75. There are now pending 9,687 cases.

APPEALS DIVISION.—This division has charge of all cases involving income, excess profits, unjust enrichment, estate, and gift taxes pending before the United States Board of Tax Appeals. Counsel assigned to the various field offices which were created under the decentralization program of the Bureau of Internal Revenue prepare answers to petitions filed with the Board and advise the various Staff divisions upon legal questions arising in the determination of income, profits, estate, and gift tax liability. All proposed settlements are concurred in by counsel prior to final approval by the head of a Staff division. Counsel also have exclusive authority to represent the Commissioner in the defense of all cases set for hearing before the United States Board of Tax Appeals.

The division has immediate charge of all cases involving refunds of amounts collected under the Agricultural Adjustment Act pending before the United States Processing Tax Board of Review. It pre-pares all pleadings in such cases and appears for and represents the Commissioner of Internal Revenue at the trial thereof. In addition, the division has the same jurisdiction, duties, and activities in matters involving Titles III, IV, and VII of the Revenue Act of 1936 as have the Civil, Interpretative, Legislation and Regulations, and Review Divisions and the Reorganization, Bankruptcy, and Receivership


Section with respect to questions involving income, excess profits, capital stock, estate, gift, and miscellaneous taxes.

This division also has a general supervision of the preparation of the contents of the records on review in all cases wherein are filed petitions for review by the United States circuit courts of appeals of final deci-sions of either the United States Board of Tax Appeals or the Process-ing Tax Board of Review. In such proceedings where the Commis-sioner of Internal Revenue is petitioner, this duty is performed in the division subject to approval by the Department of Justice; in cases where a taxpayer is petitioner, the division has sole charge of the preparation of the record.

Tables showing the methods of closing cases appealed to the United States Board of Tax Appeals and the United States Processing Tax Board of Review will be found on pages 179-180.

CIVIL DIVISION.—The work of the Civil Division includes the preparation of statements of fact for the Department of Justice in all actions brought by taxpayers to recover taxes and for injunctions in the Federal courts, which statements set forth the position of the Bureau on the issues involved and contain references to applicable sections of the Revenue Acts, regulations, and decisions of the courts. The division also assembles the evidence, obtains witnesses, and assists at the trial of cases when requested by the Department of Justice; prepares recommendations for or against the institution of suits in connection with claims of the Government against taxpayers, trans-ferees, bonding companies, and others; and, when suits are recom-mended, prepares statements for the Department of Justice similar to those in actions brought by taxpayers. Stipulations of facts for the use of the Department of Justice and for submission to the courts in actions in the district courts and in the Court of Claims are examined and approved, modified, disapproved, or new stipulations prepared; and the division makes recommendations for or against an appeal from adverse judgments of district courts and for or against applica-tions to the Supreme Court for writs of certiorari in cases of adverse decisions rendered by the circuit court of appeals and the Court of Claims. The division makes recommendations for or against accept-ance of offers submitted for settlement or compromise of cases pending in court.

It also handles all cases in which liens for taxes are involved in mortgage foreclosure actions pending in Federal and State courts. The division also considers all applications for the release of Federal tax liens and the discharge of property for such liens which are per-missible under section 3186 of the Revised Statutes as amended by section 613 of the Revenue Act of 1928 and section 509 of the Revenue Act of 1934.

Compromise Section.—The prosecution of claims filed by collectors (a) against the estates of deceased taxpayers, (b) against insolvent banks, and (c) in liquidation proceedings, including assignments for the benefit of creditors, is handled by the Compromise Section. At the request of the Department of Justice, this section assists in trials involving the above types of claims.

INTERPRETATIVE DIVISION.—The Interpretative Division prepares legal opinions on questions arising under the internal revenue laws. It reviews material submitted to it by other divisions of the General Counsel's office and by the administrative branches and units of the


Bureau of Internal Revenue. It also reviews closing agreements covering proposed transactions, and edits the material submitted for publication in the Internal Revenue Bulletin.

PENAL DIVISION.—The Penal Division deals with practically all classes of internal revenue tax cases when criminal liability is alleged, including among others income and profits tax cases, miscellaneous tax cases, and social security tax cases; considers offers in compromise of liability where criminal proceedings have been instituted or recom-mendations for prosecution have been made to the Bureau or by the Bureau to the Department of Justice, and prepares opinions constru-ing the criminal and percentage penalty statutes. It also prepares opinions as to whether cases closed by agreement under section 606 of the Revenue Act of 1928, and similar provisions of other Revenue Acts and the Internal Revenue Code, should be reopened because of "fraud or malfeasance, or misrepresentation of a material fact" ; and considers claims for reward under section 3463 of the Revised Statutes or section 3792 of the Internal Revenue Code. Whenever requested by the Department of Justice, an attorney from this division assists in the prosecution of criminal cases.

At the beginning of the fiscal year, 1,254 cases were pending in the Penal Division. New cases in the number of 1,049 were received and 862 cases disposed of during the year, leaving 1,441 cases pending on June 30, 1940, a net increase of 187. .

Formal claims for reward for information relative to violations of internal revenue laws were filed and disposed of during the year ended June 30, 1940, as follows: Pending July 1, 1939, 416; presented or reopened during year, 322; disposed of during year, 205; pending June 30, 1940, 533. Of the 205 claims disposed of, 143 were rejected, and 62 allowed in a total sum of $99,887, all of which were paid during the fiscal year. The 533 claims pending are awaiting the closing of the tax cases to which they relate, the receipt of reports from the field officers of the Bureau who are investigating the claims, or adminis-trative action in Washington. There were also 112 informal claims disposed of during the fiscal year, which left 111 informal claims pending.

REVIEW DIVISION.—This division reviews overassessments of income, excess profits, war profits, estate, gift, and miscellaneous taxes proposed for allowance (also deficiencies when coupled with overassessments) where the amount of the overassessments in any case exceeds $20,000, and proposed refunds or credits of any tax in excess of $20,000. It prepares the reports to the Joint Committee on Internal Revenue Taxation required by section 3777 of the Internal Revenue Code, where the overpayments of income, excess profits, war profits, estate, or gift taxes exceed $75,000, and prepares public decisions where the overassessments exceed $20,000. It also examines and reviews special cases referred to it by the Chief Counsel for the Bureau.

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued under the internal revenue laws, including tax conventions with foreign countries, and including the profit-limiting provisions of the Act of March 27, 1934, as amended, relating to certain Army and Navy construction contracts, and the reports on legislation introduced in Congress affecting the internal revenue, except as they relate to taxes on alcoholic beverages, are prepared or reviewed in the division.


In addition, this division considers suggestions for amendments of and additions to the various internal revenue laws and prepares reports thereon for the consideration of the Commissioner and the General Counsel. It participates in the preparation of income tax forms and assists in the drafting of tax conventions.

INTELLIGENCE UNIT

The Intelligence Unit is principally concerned with the investiga-tion of cases involving alleged evasions of taxes in cooperation with revenue agents and deputy collectors ; investigation of charges of a serious nature against employees in the Internal Revenue Service; investigations of applications of attorneys and agents to practice before the Treasury Department; and investigations of prospective appointees to the Service.

During the fiscal year, 1,014 investigations were made of alleged evasions of income and miscellaneous taxes, resulting in the recom-mendation for prosecution in 370 cases, involving 612 individuals. There were 160 individuals tried, of whom 147 were convicted and 13 acquitted. Investigations of these cases resulted in recommendation for assessment of additional taxes and penalties totaling $33,319,064.

There were 2,845 investigations of applications of attorneys and agents to practice before the Treasury Department, and 79 investiga-tions of charges against enrolled agents and attorneys. These in-vestigations resulted in the disbarment of 10, reprimand of 2, sus-pension of 1, and the rejection of applications of 28. Six names were stricken from the rolls during the course of disbarment proceedings.

During the fiscal year, 104 cases of charges against employees of the Bureau of Internal Revenue were investigated, resulting in the separation from the Service of 63 employees and the prosecution of 28, all of whom were convicted.

There were 1,050 cases of miscellaneous character investigated, including investigations of a number of cases for the Bureau of Narcotics, the Customs Service, and investigations of persons under consideration for appointment to various positions in the Treasury Department. Included in this number were applications for appoint-ment to the positions of revenue agents, deputy collectors, and various other positions in the Internal Revenue Service.

CONCLUSION

I am pleased to report that I have continued to receive full coopera-tion fron every branch of the Internal Revenue Service in the adminis-tration of the internal-revenue laws.

GUY T. HELVERING, Commissioner of Internal Revenue.

HOG. HENRY MORGENTHAU, Jr., Secretary of the Treasury.

APPENDIX

STATISTICAL TABLES

51

52 RECEIPTS FROM INTERNAL REVENUE TAXES

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80

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Alaska California District of Columbia Illinois Maryland Missouri New Jersey New York Ohio Pennsylvania Texas Washington Puerto Rico

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LECTION

5568, 1 14. 86 141, 034, 913. 40

16, 799, 669. 58 197, 549, 987. 5 1 43, 642, 199. 65 55, 817, 329. 67 84, 102, 563. 83

550, 060, 658. 63 120, 620, 925. 24 166, 578, 984. 81 69, 87 1, 402. 98 1 4, 278, 850. 30

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Alaska Californ ia District of Columbia

Maryland. Missouri New Jersey New York Ohio Pennsylvania Texas Washington Puerto Rico_

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TOTALS

26

96

79

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Total internal revenue collections

Percent of increase (or de-

crease, —)

000 N O OOO NOa a 7."'7

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Employment taxes, Including carriers taxes

a. or

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5, 181, 573, 959.

7 ONE COLLECTION D:

$959, 811. 01 308, 969, 135. 34 30, 1 40, 243. 31

438, 130, 058. 70 1 06, 518, 184. 27 137, 715, 884. 06 201, 826, 684. 64

1, 051, 943, 244. 35 288, 245, 597. 77 438, 671, 901. 05 139, 804, 353. 84 3k (1.54, 796. 10

1, 728, 891. 62

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740, 428, 865. 06

PRISING PART OF OF

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2, 404, 332, 444. 35

RITORIES COM

9144, 215. 10 122, 603, 169. 79

5, 936, 416. 01 163, 547, 880. 77 51, 032, 902, 96 58, 368, 216. 89 93, 986, 503. 97

337, 693, 172. 1:31, 618, 541. 96 200, 436, 081. 57 49, 901, 948. 47 11, 149, 438. 08

1, 716, 528. 77

o7t11 Carolina " "L

North Dakota First Ohio Tenth Ohio Eleventh Ohio Eightee Olclahoma

nth Ohio

Oregon First Pennsylvania Twelfth Pennsylvania Twenty-third Pennsylvania Rhode Island South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Philippine Islands

Total

TOTALS FOR STS

S Co O

2 O O a 2

B F

'NC= '

N. '"-C4

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VM

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tions 3 8;8=

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88

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82

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payments

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6-R8gLifl§

tz

g-r-7

-7

.gSggAZ.11=8.T>F4 8

gaE4axgmag .C;F,gggaggrfi .-Tigg,:1141g5 Nah

.5s.i.a

s

a

N

ot-c--gEa

g=8cA888,S'88

taliO-444V gggitafti

Cc

93 REPORT OF COMM:SSD:MEM OF INTERNAL REVENUE


e. Ca O

Ca

Ca ^t Y 0 0 Ca C „

,

C. i

roW88r.M

WjE

8g 8

fk3t9ER8R

iZ24°4

Y

8i' 8

ilg! ▪sat s

304 t

74 ;P

n' a

gtgr ; .' 2 t4tt.0 4:4 Ot

fj51

•')'8S1

at8

0 :42 112git

o '8 to8

rt.

5Er

- E

Aat

E.2°4

a.g0o

o2o sys

.=

, trggg

ag2Iee 0: 4411 20

2 0 A ▪

EW

84,2 0 ̀0V9 law cpcio ed

s 04 c59

„,„

Eg M§§§§§§§§§§§§§§§§§g§.§.§§§§§.§§§§§§A§.§§§§.

1*-

7.°464a

tII2E

ag

gr

ia rgggr8R4

Eie 4;

4.ZCE .2c

4 .-.OgidE

8:4.FgZ

:;2z 4

40,4-5 4

§§§§§§§§§§

N'eao

;pfe.g

es as a.:-ta

Ca 8

Bwa

r.

94 R

EP

OR

T O

F C

OM

MIS

SIO

NE

R_ O

F IN

TE

RN

AL

RE

NIJE

R

EP

OR

T O

F C

OM

MIS

SIO

NE

R O

F IN

TE

RN

AL

RE

VE

NU

E

95

laqraeaaa

$13178, 936, 729. 23

7, 889, 998. 67

319, 852, 192. 48

24 1, 028. 19 21, 038, 866. 51

281, 1 24. 12

SgAleiSS RW4R gi . gAgIEg g -gg gt ,..1 OM:: t gg It

51, 1 97, 120. 87

805, 811. 36 5, 8 14. 75 1, 897. 99

38, 408, 477. 21 534, 315. 31

3, 796, 191. 14

November

$ 19, 996, 793. 97 13, 729, 1 27. 92

33,

720, 921. 19 576, 509. 96 630, 515. 89

34,

928, 032. 04

367, 276. 61 22, 642, 036. 10

2, 883, 298. 50

tOW

4tT

4ktS

in

8148

gg

gg

gg

gq

g ggg

ggglift :I E4 'V

cig-

.r

61, 019, 942. 34

1, 305, 017. 50 9, 396. 38 1, 582. 20

43, 384, 328. 47 583, 721. 26

4, 534, 868. 47

October

$27, 309, 01 4. 17 8, 172, 699. 58

35, 481, 7 13. 75 090, 498. 78 559, 032. 64

LI -90 '929 n2

1, 983, 491. 85 28, 871, 433. 55

314, 280. 30

SU

SA

tt,Fr

4t9...4. :3 V

AY :

gl aggi Pig giR

tiggge g gi - P

4g

.-7 .;

g

ansnatos

1, 394, 838. 37 10, 646. 67

1, 910. 16 0, 153, 453. 82

586, 990. 19 4, 848, 092. 12

September

$177, 89(1, 462. 29 161, 177, 536. 54

329, 067, 998. 78 2, 229, 209. 89

553, 182. 25 5'089 '069 'ocs Its

52, Oa 3 19. 89 5fi 966, 977. 88

186, 833. 79

RM

8V

ej A

.92 .8

4 zn.

OHM P,7 Egy,

Eggqt 4'

ttg' 4ga

a

g

Ite 'els '99

1, 1 97, 086. 63 10, 571. 04

1, 613. 85 44, 370, 332. 79

530, 907. 63 4, 934, 559. 66

Isom!

$21, 325, 483. 29 10, 477, 499. 80

33'£06'169 59 '8E8'3691 60'£86'308'1£_

34, 087, 824. 951

20 '626 1/13 32 '099 '221 '11Z Z6 385139 '13

giSc7458n g838. q2a1

/gOggil IllgEg , c,t,,, , 1 cei i•,,e7g

VSn' 44G° . co. mco . .. ao •got VII '82

19 '899 '639 '913 '918 '83

33 '196 '6

20 '6E9'019 it 'tit 'Ilt 09 1

tao '9411

8L 'PLC 18 OE T92 lIgt 16 too VZ 18 '69I '822, 60 WIC '81 ze '959'1

1, 189, 849. 79 7, 855. 64 1, 391. 53

49, 713, 971. 45 821, 279. 76

5. 375. 535. 54

Ling

$31, 91 2, 05. 71 1 1, 317, 751. 01

93, 230, M. 72 469, 187. 95 526, 651. 26

26 08 97,311-

1, 937, 190. 01 24, 493, 590. 87

273, 368. 47

M2c9,Afl !..RS IligT.I74 EggEgg tEEI Egg

1.1644 I 4I ,g of

1, 480, 889. 13 16, 595, 093. 10

630, 335. 39 24, 502. 34

368, 881. 84 429, 703. 90

2, 618, 879. 17 389. 40

71, 893. 29 665, 0 13. 90

2, 633. 51 27, 328, 90. 92

1, 437, 107. 51

51, 654, 891. 90

1, 038, 306. 52 9, 247. 92 2, 064. 1 7

42, 779, 698. 05 462, 8 19. 25

4. 261. 805. 07

warms

Income, excess-profits, and unjus t enrichment taxes: Corporation income taxes Individual income taxes.

Total income taxes Excess-profits taxes Unjust enrichment taxes (Title III, Revenue Act of 1 936)

Total

Capital stock tax Estate tax Gift tax

Liquor taxes: Distilled spirits (imported), excise tax Dist illed spirits (domestic), excise tax Distilled spirits, rectification tax Still or sparkling wines, cordials, etc. (imported), excise tax Still or sparkling wines, cordials, etc. (domest ic), excise tax Brandy used for fortifying sweet wines Rectifiers, retail and wholesale liquor dealers, manufacturers of stills (special

taxes Stamps

) for distilled spirits intended for export

Stamps for distilled spirits bottled in bond Container stamps (Liquor Taxing Act of 1934) Floor taxes (levies on tax-paid stocks, inventories of January 12, 1934, and

July 1, 1938) Fermented malt liquors Brewers, retail and wholesale dealers in fermented malt liquors (special taxes)

Total

Tobacco taxes: Cigars (large) Cigars (small) Cigarettes (large) Cigarettes (small) Snuff

00'98 Zt '839 '681

43, 702, 121. 10

1,

529, 927. 88 1, 011, 603. 11

363, 000. 30 20, 907. 72

2,920 439. 01

gg2.7

88A

SIA

t'822U

384

EggraggEgglI"Eggg ggilEggElgi

'c-i" ,,,,, , , ,

36, 018, 158. 53

NS421;SA2P S ggEgkggEg geggggIg ,,

a

01.92 OE '181 '291

49, 976, 193. 58

1, 401, 331. 66 1, 274, 722. 75

411, 279. 60 39, 628. 23

IS '296 'ZIT

grc

7.8

FA

V,2

fl48

RIV

94

41

gFtiggF4VggeilgtA

g

gliagglagat.: :s:"

--. -

91'008'981 It

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PF

4X8g

EigggOngg t g

t,:.-t.se

cR

ei

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28

4:1

2

0;-a

a

83 III L6 'CIZ

as vsz 'eso 'as

1, 309, 866. 27 2, 806, 368. 89

462, 105. 80 4, 962. 1 9

4, 583, 303. 15

NS

RU

nA

IR7D

g94888$808R

iligglg

Oggg5W

gga

4 ggglIgaggri

"R of e

et

oi• ..

081E8139

45-1512g$W4S

S

ggiU

gggg g

'e

-lOr

ea

:

82, 561. 07 70. 00

L9169 '23I

10 '266 n 09 T99 '021,

'880'013'1 29 '0194999 '1

96'952 n81 'E

$4W

4428W

a8gA

MS

8$22

gggfiFigggligt Fige Igalggigg

er

(4'; eite

a'.4

93 '922/24915

gg$a84888 S

ggtgggggl OggEgg

'

1

70, 170. 47 170. 93

56, 980, 041. 61

1. 830, 830. 78 1, 1 23, 946. 09

296, 801. 40 9, 348. 16

£1 '928 *az t c9A

42gMS

CV

48Ww

iEM

P:1

Fig

gO

gg$W

igg:.4

5:g

g

ggiW

IEggela

."

4g4 -i- 4

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8 g

99 'NI 'Ott 'n

68'001 '1

ggg=

4,88

8 8

tUngglIg g

....... WILIF.Td

60'29 99 /9912,

19 Z29 '83914

1, 557, 538. 93 8 13, 272. 80 203, 691. 70 27, 709. 29

29 •z,oz to9 t

7.1

rnd

X4

gg

R4

48

R4

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ggnggi9A

WS

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gig

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21 nI9 l2811 'OP

NM

S.V

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8 .9

.

gRAggEggg g ggig4gt

R V

g It

FIPP a

it A:1 ,

E. °'

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4

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R 8° 4-

PW5 c°

B 7

0

!a§

gg

m

■c, g — V .g V

vos !2.5

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OE .. E va R ZITO

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,5-4

1E

ffgt

sVEsee. -,i,

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0.- ..

.o7 wg. w _.'F,2t=

m tilWill I.

rcit18 i E2 z.t

od.. p. g'o' 2

gc.),t1.11:-- :-: E:e s .4

5:11!111.„

.411

.1411 1 igilitl

glia _ ot.c.,.

ila

a; t; =R=0 > 0 "8 ,18.22—e

Av

, c7.5,.2

E" ree '' lstatolAggagg ct

14,2ggx&..4,1;

tax receipts for the fiscal year ended June 30, 1940, by sources

Oa

TABLE 4.— Su mmary of monthly interns;

0

96 R

EP

OR

T OF

CO

MM

ISS

ION

ER

OF

INT

ER

NA

L R

EV

EN

UE

100.1110 MO

82554E55 2

gtg01"1 g

a2rig g '6

12, 631, 645. 02

2, 723, 309. 56 492, 875. 53

7, 894, 252. 62

11, 110, 437. 81

November

ES:- .Ag.55RE A

ggggflgg g atgg

s -'

cm

17, 298, 418. 63

87, 280, 110. 27 5, 729, 441. 64

20, 167, 191. 13

113, 176, 743. 04

CZ '831 '119'6££

October

A222282 E

01050't 2 e 4

gro g

1 13, 148. 757. 95

6 1, 882, 490. 43 5, 1 47, 575. 83 1, 517, 792. 06

32 'RN 'LS '89

September

2222252

gg$K0

a444 4

:1 1 g

le F8Z 119 hi

2, 374, 058. 57 490, 849. 19

9, 443, 266. 55

it NJ '802 '31

624, 253, 545. 49

August

2R5t4PE

44 ,40Pd g

wwRor w 4

a..4 .

14, 096, 626. 80

73, 554, 797. 03 6, 052, 374. 03

17, 840, 1 52. 38

it WE 'Llit '16

EZ '616'131 '162

Mot

R7E124E4352 R

gggiln

:5 .1 acEwd-re6 ci

a

st 'set 'est '2I I

66, 1 41, 374. 54 . 5, 098, 086. 65 . 1, 514, 585. 67

99'988'£21 'zh r 91'911'060 '006 -

a g,73 ro 2 S O i2 44' 25

O

1 A

4 8 4 TABLE 4.—Su nttnary of mon thly internal-revenue

RE

PO

RT

OF

CO

MM

ISS

ION

ER

OF

INT

ER

NA

L R

EV

EN

UE

97

0661

KM'

$260, 664, 268. 63 201, 210, 166. 40

461, 874, 435. 03 3, 529, 004. 17

753, 395. 03

966, 156, 784. 23

64'046'854 ZETZ6V2 '61 01'666'811

'455243 2R84 A84

gggggg glg gOO tig5g g

gg

?I ..

4 4

g 501E6 TO

1, 048, 373. 48 5, 522. 93 1, 254. 60

52, 695, 190. 61 521, 375. 75

4. 458. 542. 75

taw

$27, 269, 792. 72 13, 070, 577. 76

8£'180'968 61 '022 at '056 'ote 'Of

90 '881 '000 'zt

254, 228, 79 24, 205, 115. 08

477, 1 35. 91

252205 52E4 224

W4g[04 egEl nli'2. gliggg f gg

tg mi

g

Ts '816 '003'04

1, 157, 290. 39 2, 864. 78 1, 024. 45

48, 824, 790. 28 624, 001. 67

4. 764. 579. 3 6

[pity

$29, 285, 955. 55 15, 444, 134. 72

44, 730, 090. 27 768, 499. 13 719, 862. 94

tst

311, 793. 86 27, 863, 562. 00

1, 471, 992. 44

225. 2

25 gsw; enn

WHE riggt

9 ;gr: rtatgl

g Fit

S4 -zg-

g

91 '212 '861

1, 030, 532. 54 9, 1 73. 18

974. 03 44, 458, 759. 97

611, 643. 02 4. 51 5. 105. 11

March

$294, 051, 202. 43 356, 075, 714. 25

650, 1 26, 916. 68 4, 497, 504. 03

988, 668. 12

ER R80 '219 '999

192, 436. 73 25, 231, 210. 44 18, 911, 476. 71

522252 2,442 252

ggitigg gdgg Ogg

ggIggg g gg

gg _74

.

19'029 'SD 'Li,

953, 552. 55 8, 621. 18 1, 093. 25

' 39, 062, 437. 30 577, 051. 84

4 252 2121 42

Areruqed

62'918 '3t 'Cl toe 'on

70, 308, 713. 31 637, 609. 74 506, 782. 36

It NOT '296111

177, 367. 52 26, 572, 420. 21

1, 850, 022. 41

43fl54 ASS 222 ggOggg rig ggg

Iggggg g gg7 - Ig• .

98 W28 '291'14

zo '918 '98 It '899 '91 00'080'5

49 WE '611 L9 '833'98 09 'I 03 '£90'89

se vet 'SE 10 $98'999 96 '196 '88 66'106'188 49 '016 '399 '13 zt *ego 'ISO '1

890, 733. 09 9, 944. 44

570. 24 39, 487, 999. 54

566, 020. 12 4 9/1R OAR 11

SIBI11713f

$25, 073, 455. 49 20, 014, 354. 23

45, 087, 809. 72 601, 061. 58 857, 545. 42

rd, '9I6 '949 '91

229, 420. 70 25, 128, 200. 63

1, 439, 675. 90

24A445 R4E 42A• gglgt4 egg ga

gaPig g:g gt -

96 '091 '398 'LE

63 '204 '94 98 '498 '061 '91 91'906

69 h11 '909 61 '281 '911 MEI 92 '390'98

63'698'96 81 '224 'WY 96'968 'St 63'669'699

'130 '811 '81 82'866'6091

886, 551. 39 8, 026. 88 1, 478. 52

43, 703, 104. 77 578, 429. 68

4 IRA 957 02

001n0d

Income, excess-profits, and unjus t enrichment taxes: Corporation income taxes Individual income taxes

Total income taxes Excess-profits taxes Unjust enrichment taxes (Title III, Revenue Act of 1938)

Total

Capital stock tax Estate tax Gift tax

Liquor taxes: Distilled spirits (imported), excise tax Distilled spirits (domestic), excise tax Distilled spirits, rectification tax Still or sparkling wines, cordials, etc. ( imported), excise tax Still or sparkling wines, cordials, etc. (domestic), excise tax Brandy used for fortifying sweet wines Rect ifiers, retail and wholesale liquor dealers, manufacturers of stills (special

taxes) Stamps for distilled spirits intended for export Stamps for dist illed spirits bottled in bond Container stamps (Liquor Taxing Act of 1934) Floor taxes (levies on tax-paid stocks, inventories of January 1 2, 1934, and

July I, 1938) Fermented malt liquors Brewers, retail and wholesale dealers in fermented malt liquors (special taxes) _

Total

Tobacco taxes : Cigars (large) Cigars (small) Cigarettes (large) Cigarettes (small) Snuff Tanana.) anal:v ine and ann alr ino

98 REPORT OF COMILSSIONER OF INTERNAL MITE=


99

0461

aunt

$86, 316. 05 614. 37

68, 81 7, 191. 55

1, 682, 490. 17 1, 833, 427. 01

862, 272. 10 9, 168. 99

4, 387, 358. 27

V.24y,g

82714

g,g.sig

g

gagEW12:1E1 6EIMEG45=4

.,,i2g

8

=1RER 'zig

43, 886, 572. 88

MIN

IL '693 98 '021 'MIS

65, 499, 371. 55

1, 423, 597. 75 1, 592, 649. 85

243, 841. 10 28, 510. 53

ereee last 's

$S

gS

g=

;28

.7g

84

48

.7.

AROMENER5P.

arlgEfOgni

ess

,,, es

.4

s4

Ili '9E1 '106 '14

Bid V

00 '12 96 '988 '2118

18 TZI troL '09

1, 602, 623. 23 947, 875. 75 285, 089. 60

4, 218. 66

ET '408 '688

W4T

.4R

ggg

2E

grig

gaM

5327..

15REM:1RIEHflARg EVERPIRW4

"

c.f.c.: , ?;

29, 606, 030. 41

March

$ 107, 185. 55 1 15. 05

45, 092, 420. 14

1,

488, 807. 43 783, 871. Pa 394, 110. 20

16, 825. 62

2,

683, 705. 08

XE

328g4alr4

224

E6

iMIE

EE

MallE

EE

ER

E

gra

lig4

51

q g

c684.

a44

s ..s

.

28, 489, 926. 13

trunrciod

ZZ 106 T.91$

M '840441E '94

1, 300, 791. 57 1, 042, 803. 68

426, 454. 30

3,

984. 91

91'130 '144 T

R;c7.:

r42ta

E24

■2;g

8

$0

4.00.qg$0$4

-I8gea

gragna$6

4$e

L' I-7 etorTe;

ei ri,

.4

TLI '616 '11

Arenuey

9L'94 81142

99, 518, 437. 50

1, 465, 721. 60 1, 087, 323. 86

495, 135, 80 22, 080. 64

3, 020, 261. 70

a8f.1

8',;*

21z8

4g

Rg

$4$ngagq$1

aleillWei

NSN—ro5 pi

8S

W,

ig

gg

88'9114881q1

eggnog

Pobacco taxes—Continued. Cigarette papers and tubes Leaf dealer penalties, etc

Total

Stamp taxes (Title VIII, Revenue Act of 1926, as amended): Bonds of indebtedness, issues of capital stock, deeds of conveyance, etc Capital stock and similar interest sales or transfers Playing cards Silver bullion sales or transfers

Total

Manufac turers ' excise taxes: Lubricating oils Gasoline Tires and inner tubes Automobile trucks Other automobiles and motorcycles Parts or accessories for automobiles Electrical energy Radio sets, phonograph records, etc Mechanical refrigerators Firearms, shells, and cartridges Pistols and revolvers Toilet preparations at 10 percent (perfumes, cosmetics, etc.) Toilet preparations at 5 percent (dentifrices, toilet soap, etc.) Matches Brewers ' wort and malt Articles made of fur Srting goods Ca

pomeras and lenses

Chewing gum

Total

R2

$

$a

8 2

.,z48

Mg

18

2 2

EURRIM

4M REERIPE I REHM"

-,E,1 .

18 '168 'WE '91

2, 873, 427. 50 680, 849. 47

12, 799, 064. 87

NTH '301 '91

897, 099, 295. 98

4gggypig

7.!8

421

1.22347-"g

eRREREERPR iiaRE RENE8Er

c4fl s

LON,r

■4

c,

g g

,.'i E '"

13, 742, 786. 70

86, 792, 028. 09 8, 801, 524. 59

19, 1 37, 412. 41

112, 730, 965. 09

38 '140'209 'GE

4.9Pg.-42482

MEMIERU REERREE'

8 8

t2

US 4

44

:88

8 g

R W'? M

.s-g. 2

2: .,_

01 '840'022 'II

71, 812, 719. 22 4, 953, 405. 97

543, 642. 85

77, 309, 788. 04

624'86 'Ig9 '4119

4g

r2.7

gg

g8

8

RIM:1nel Gann§

ea-- e

8

84.7„.82

gg

g1

il au

ip4r1

2§ §

aS

.4g g:

b'

12, 762, 289. 46

2, 098, 623. 82 1, 190, 709. 79

11, 786, 494. 70

II 'SU 'SLO

861, 167, 802. 14

g4

48

4g

28

2

FallMiE

sgri

.4?.E44Rii e--.

..-

8 8

leg

8c.'8

5 4

$ MPFER

.4..

4

e

t--- S

e

ga tin 'et

87, 860, 770. 85 41, 061, 625. 61 18, 359, 874. 96

zz 'g53

385, 011, 680. 32

84

g1

gZ

28

8

IREgigRAg 7471§01§

.irci., 4

8 8

88

8F

gg

8 g

R REEEMEER E Ig

2g

-, gi

°0 4N

84 00Z '883 kt

80, 156, 568. 16 28, 424, 037. 81

1, 063, 963. 36

EC 'L92 III '68

306, 304, 059. 19

i 1 1

i V

ff [$- I

'a, ia.,

tt 1

.

o W

gn

NRz

2 g

t-1

.$>.

oazz. g

v

s as

1: 1 1 .g 2g :a

4 ati

2

c4 11

w2 N

2

nta 2 rg.

2 Eg

0!

3: v 2 2v

ag. ..4s,,,

42f .9 ,a- _,,, r, ,

w g d

g32 2n C

0 2-4.; 2''

• e0-

.5%2° ;02

;I °' g.,4

.gMq t0 'I

5

1 112111

11 4.6

r

41041

.0Es0 t .

ern ron,

..0.--2--

.00 202e °

2 -,o

2 1;17

:-.0 22.E-4

. onelEP Nli

oar

I

2 22*ot-00.00..2-g e-r,44:1 2" 1 .

112i20

72q122§021

2: 846

Pling111111

1 2 1111 4 4

x w H

100


TABLE 5.—Summary of internal-revenue collections, years ended June 30, 1939 and 1940, by sources

Source 1939 1940 Increase or de-

crease (—)

Income, excess-profits, and unjust enrichment taxes:

Corporation income taxes $1, 122, MO, 800.61 $1, 120, 581, 550.75 —$1, 959, 249.86

Individual income taxes 1, 028, 833, 796.49 982, 017, 376.17 —46, 816, 420.32

Total income taxes 2,161,374, 597.10 2,102, 59$ ,926.92 —48, 775, 670.18

Excess-profits taxes 27, 056, 372.81 18, 474, 201.83 —8, 582, 170. 98 Unjust enrichment taxes (Title III, Revenue

Act of 1938) 6,683, 334.64 8, 536, 178. 32 1, 852, 843.78

Total 2, 185, 114, 304.45 2,129, 609. 307.07 —65, 504, 997.38

Capital stock tax 127, 203, 008.99 132, 738, 537. 17 5, 535, 528.18

Estate tax ast 279, 613.14 330, 888, 048.91 —1, 393, 564.23

Gift tax 28, 435, 596.98 29, 185, 118.03 749, 521.05

Liquor taxes: Distilled spirits (imported), excise tax. __ 25, 014, 597. 12 27, 874, 052. 19 r2, 859, 505.07 Distilled spirits (domestic), excise tax 258, 560, 244.87 289,857, 903.07 1 31, 297, 658.20 Distilled spirits, rectification tax 10, 677, 293.20 11, 854, 090.97 1, 176, 797. 77 Still or sparkling wines, cordials, etc. (Im-

ported), excise tax 502, 738.14 649, 925.38 147, 187. 24 Still or sparkling wines, cordials, etc. (do-

mestic), excise tax 5, 892, 576. 96 7, 410, 006. 71 1, 517, 929. 75 Brandy used for fortifying sweet wines 1, 359, 431.98 1, 306, 774.20 —52, 657.78 Rectifiers, retail and wholesale liquor dealers,

manufacturers of stills (special taxes) 7, 152, 386.36 6, 287, 110.46 —885, 275.90 Stamps for distilled spirits intended for export_ 182. 40 542.50 360.10 Stamps for .distilled spirits-bottled-in-bond.... 472, 872.71 1,089, 230.00 616,357. 29 Container stamps (Liquor Taxing Act of 1934). 9, 398, 861.99 10, 185, 132.99 736, 271.00 Floor taxes (levies on tax-paid stocks, inven-

tories of January 12, 1934, and July 1, 1938)_ 5,427, 570.63 12, 200.32 —5, 415, 370.31 Fermented malt liquors 259, 703,925. 76 264, 679, 036.03 4,875, 110. 27 Brewers, retail and wholesale dealers in fer-

mented malt liquors (special taxes) 3, 637, 068.56 3, 197, 151. 29 —439, 917.27

Total 687, 799, 700. 68 OM, 253, 156. 11 36, 953, 455. 43

Tobacco taxes: Cigars (large) 12, 792, 550.49 12, 897, 763.57 105, 213.08

Cigars (small) 120, 452. 82 97,885.79 —22, 767.03

Cigarettes (large) 19, 267. 94 16, 854.96 —2,41298

Cigarettes (small) 504,036, 932. 48 533,042, 544. 34 29, 005, 611. 88

Snuff 8, 932,019. 20 6, 708, 556.53 —133, 462.67 Tobacco, chewing and smoking 54, 757,043. 76 54, 383,802. 79 —373, 240.97

Cigarette papers and tubes 1, 493, 785.80 1, 279, 507.90 —214, 277.90

Leaf dealer penalties, etc 7, 153. 25 1, 727. 71 —5, 425.51

Total 580, 159, 205. 74 608, 518, 443. 59 28, 359, 937.85

Stamp taxes (Title VIII, Revenue Act of 1926, as amended):

Bonds of indebtedness, issues of capital stock, deeds of conveyance, etc 19, 366, 429.92 18,145, 227.94 —1, 221, 201.98

Capital stock and similar interest sales or transfers 17,084, 488.08 15, 527, 950.18 —1, 538, 637.89

Sales of produce (future delivery) (repealed July 1, 1938) 248, 982.30 —248, 982. 30

Playing cards 4, 141, 166. 60 4,814,430.40 673, 263.80

Silver bullion sales or transfers 261, 772. 52 193, 736. 79 —68, 035.78

Total 91, 082, 839.42 38, 881, 395.32 —2, 401, 494.10

Manufacturers' excise taxes: Lubricating oils 30, 496, 636.55 31, 232, 589.30 735, 952 75

Gasoline 207, 018, 745. 34 226, 186,669.47 19, 167, 924. 13

Tires and inner tubes 34, 819, 207.57 91, 555, 988.81 8, 736, 281.24

Automobile trucks 6,007, 662.04 7,866, 070.51 1, 858, 408.47 Other automobiles and motorcycles 42, 722, 787.97 59, 251, 198. 09 18, 628, 410.82

Parts or accessories for automobiles 7, 935, 463.89 10, 629, 993.36 2, 694, 529.47

Electrical energy 39, 859, 173.55 42, 338, 501. 94 2, 979, 328.36

Radio sets, phonograph records, etc 4, 834, 366.33 6,079, 914.50 2 1, 245, 548.15

Mechanical refrigerators 6,957, 679. 22 9, 954, 398.86 2,996, 719. 69

Firearms, shells, and cartridges 2 978, 019.80 3, 707, 843.88 731, 823.19

Pistols and revolvers 66, 511.38 89, 508.54 22, 997.15 Toilet preparations at 10 percent (perfumes,

oncmatirs, ete.) 10,642,064.17 7, 712,483. 98 — 2,929,580.21

' Tax rate on distilled spirits (except brandy) increased from $2 to $2.25 per tax gallon, effective July 1, 1938. 2 Tax on phonograph records repealed as of close of business June 30, 1938. (Collections from the tax on

radio components and phonograph records were not segregated.)

REPORT OF C'OMMIS'SIONER OF INTERNAL REVENUE

101

TABLE 5.—Summary of internal-revenue collections, years ended June 30, 1939 and 1940, by sources—Continued

Source 1939 14190 Increase or decrease (—)

Manufacturers' excise taxes—Continued. Toilet preparations at 5 percent (dentifrices,

toilet soap, etc.) (repealed July 1, 1938)-1 Matches

Brewers' wort and malt (repealed Ally 1, 1938). Articles made of fur (repealed July 1, 1938)._ Sporting goods (repealed July 1, 1938) Cameras and lenses (repealed July 1, 1938)._ Chewing gum (repealed July 1, 1938)

Total

Miscellaneous taxes: Bituminous Coal Act of 1937 (effective June

21. 1937) Sugar Act of 1937 (effective September 1, 1937). Telegraph, telephone, radio and cable facilities Transportation of oil by pipe line Looses of safe deposit boxes Admissions to theaters, concerts, cabarets,

games, etc Club dues and initiation fees Adulterated butter, including special taxes Renovated butter, including special taxes Filled cheese Mixed flour Oleomargarine:

Colored Uncolored Special taxes

Narcotics (opium, coca leaves, and special taxes)

Marihuana Tax Act of 1937 Coconut, etc., oils processed (sec. 60254,

Revenue Act of 1934, as amended) Crude petroleum processed, etc. (repealed

July 1. 3938) ' National Firearms Act Receipts from other miscellaneous sources,

including repealed taxes on checks, candy, jewelry, soft drinks, and dividends

Total

Employment taxes: Federal Insurance Contributions Act (2 per-

cent of taxable wages) Federal Unemployment Tax Act (employ-

ment of 8 or more) Carriers taxes (old-age benefits, 536 percent of

pay rolls)

Total

Grand total, all collections

$889, 347.40 134, 273.32

12, 388.60 368, 053.91 850, 546.85 189, 296.89 110, 779.31

$45, 242.33 21, 848.81 4, 076.30

159,810. 57 143,095. 47

6, 822.13 2,075. 86

—$844, 105.07 5 -112, 424.61

—8, 312.30 — 208, 243.34 —707, 451.38 —182, 479.71 —108, 703.45

396,891,003. 52 447,087, 632. 49 50, 196, 828.97

3, 317, 259.01 65, 914,058. 42 24,093, 718.85 10, 954, 732.60

1, 980, 525.03

19, 970, 801.85 6, 216, 900.29

6, 661.06 8, 488.86

6, 214.71

38, 657. 40 822, 417. 67

1, 349, 310.98

567, 550. 40 4, 537.53

27, 661, 929. 62

106, 055. 32 9, 079.08

147, 915. 92

4, 161, 663. 92 68,145, 357.56 26, 387, 945.02 11, 510. 846. 54

1, 983 933. 79

21, 887, 916.00 6, 334, 008.82

13, 275.31 7, 002.89

155.24 6, 241.83

30, 758. 77 759, 463. 51

1, 223, 377. 75

605, 395. 66 4. 702. 60

22, 744, 354.47

555.39 12, 388. 68

166. 738. 83

844, 404. 91 2, 731, 299.14 2, 274, 226.17

555, 913.94 8. 408. 76

2, 417, 114. 15 118,008. 53

6, 614.25 —1, 485.97

155.24 27.12

—7, 898. 63 —62, 954. 16

—125.933.23

37, 845. 26 165.07

—4, 920, 575. 15

—105,499.93 3, 309.80

18. 822. 91

169, 179, 814. 60 165, 971, 782. 58 3 91, 967. 98

529, 835, 533. 76

101, 166, 703. 68

109, 425, 627. 62

605, 350, 175. 64

106, 123, 156. 21

122, 047, 643.66

75, 514, 641.88

4, 956, 452. 53

12, 621,016. 04

740, 428, 865.06 833, 520, 975. 51 93, 092, 110. 45

5,181, 573, 952. 58 5, 390, 452, 346. 78 158, 878, 394. 20

* The taxes on matches (except the 5 cents per thousand on colored wooden stem) were repealed as of close of business June 30, 1938.

No-sc.—Collections for credit to trust accounts, included in the table above, were as follows:

1939 1940 Increase er decrease (—)

Corporation income tax (Alaska railways) Distilled spirits (domestic) Distilled spirits rectification tax Wines (domestic) Fermented malt liquors Cigars (large) Cigarettes (large) Cigarettes (small) Manufactured tobacco Coconut oil Playing cards Brandy

Total trust fund collections (included above)..

18,

$9, 174,

12,

7, 368,

6,

640,

774.99 019.14 962. 68

1.65 771.24 958. 25

8.07 064. 91 100.44 230. 48 17.

:32, 179,

4,

4. 443.

2,

046,

931.19 315.37 666. 85

52.78 761.24 284. 26 22.86

356. 47 9. 77

520. 47 102.80 25.30

—1,

— $6, 843.80 5, 296. 21

—8, 295.83 51. 13

—3, 010.00 74, 326. 01

14.79 —3, 708. 44

—90. 67 593, 710. 01

102.80 25.30

19, 219, 891.85 17, 689, 040.36 —1, 535, 842.49

1939 1940 Increase, or decrease (-) Articles taxed

Distilled spirits, excise tax Brandy Distilled spirits, rectification tax 6, 230.62

Wines

Fermented malt liquors 7, 771. 24

Cigars, large:

Class A

Class B

Class C

Class D

Class E Cigars, small Cigarettes, large Cigarettes, small Manufactured tobacco Playing cards

554, 812.10

Total Non.-Under sec. 3343 of the Internal Revenue Code, the above receipts are covered into the Treasury

of the United States to credit to the treasurer of the Philippine Islands.

TABLE B.-Internal-revenue tax on manufactured products from Puerto Rico, fiscal years 1939 and 1940, by objects of taxation

$165,458.57 $11,419.48 4. BO

- 1,910.94 1. 13

- 3,010.00

72,183.82 98.30

202. 82 413. 05

1, 831.88 -905.87

14.79 -3, 708.44

-90.67 102.80

364,649. 84 247.49

1,409. 51 2, 250.74

405.67 8.07

6,064. 91 100, 44

631, 739. 25 77,147.15

$176,878.05 4.80

4,319.68 1.13

4,761.24

438,833. 66 346.79

1,607.33 2,863. 79 1,831. 88

22.86 2,356. 47

9.77 102.80

TABLE 6.-Total internal-revenue collections, years ended line SO, 1863 to 1940

Amount

Year Amount

Yew Amount

1863 f $41,003, 192. 93 1890 $142, 594,696. 57 1917 $809,303,690.44

1884 116,965, 578. 26 1891 146,035,415. 97 1918 3, flaw's. 820.9a

1865 210,855,864. 53 1892 153,857,544 35 1919_ ___ _____ . 3.851, 150078. 56

1866 310, 120, 448. 13 1893 181,004,989. 67 1920 5,407,580,261.81

1867 265,064,938. 43 1894 147, 188,449 70 1921 4, 506 357,061. 96

1868 190,374,925. 59 1895 143, 246,077. 75 1923_____--- ______ 607,451,083.00

1869 159, 124,126.-86 1896 146,830, 615.66 1923 2795 , 745,227.57

1870 184,302,828.34 1897 146, 619, 593.47 1924 2, 795, IA, 257.06

1871 143, 198,322. 10 1898 170,866, 819.36 1925 2584,140,268. 24

1872 130,890,096.90 1899 273,489, 573.44 2,865,99019219

1873 113, 504,012.80 1900 296, 316,107. 57 1927 2,790 an% 12a sa

1874 102, 191,016. 98 1901 306, 871,669. 42 2,794535, 537. 88

1875 110,071, 096.22 1902 271, 867, 990. 25 1929 2939154, 37393

1876 116, 768,096. 22 1903 230, 740,925. 22 1930 _______ .____ 6 041, 145,733. 17

1877 118, 549, 230. 25 1904 232,903,781.08 1931 2, 926 228,, 042. 69 754. 22

1878 110, 864, 163. 37 1035 234, 187,976.37 1932 1, 387,729

1879 113, 449,1121. Mt 1906 249,102,738. 00 1933 I. 2,

61672.239.1%.

9,839, TM. 30

1880 123, 981, 912.30 1907 M9, 664,022. 85 198 7, 399, 435, 572 18

4 62

OE 135, 229,912. 30 1908 251, 665,950. 04 1935

1882 146, 523, 273. 72 1909 2;49, 212, 220. 18- 1936 4, 6195,316 .

1883 144, 553,344.89 1910 289,957, 220. 113 1987 4,6a 195,316. 28

1884 121, 690,039. 83 1911 322, 526, 299. 73 1938 6, 668,785,314.33

1886 112, 421, 121.07 1912 321,615,894.69 1939 _______ ____ 6, 181, 573,95 2. 58

1886 118, 902,869. 44 1913 344, 424,453. 95 1940 5, 340,452, 348.73

1887 118,837, 301. 06 1914 380,008,893. 98

1888 124, 326, 475. 32 1965 415, 681,023.86 Total__ 90,583,566,85 1 . 79

1889 130, 894,434. 20 1916 512,723,287. 77

II Period of 10 months, from Sept. 1, 1882, the day on which the internal-revenue laws went into practical

operation, to June 30, 1863.

TABLE 7.-Internat-revenue tax on manufactured prod cts u from Philippine Islands,

fiscal years 1939 and 1940, by objects of taxation

*alines taxed 1939 1940

Distilled spirits, excise tax $1, 501,033. 87 $2, 512, 145. 56 $1,011, 111. 69

Distilled spirits, rectification tax 146,026.84 251, 110.01 105,083. 17

W11209 1. 65

51.65 51. 65

50. 00 .00

Fermented malt liquors Cigars, large:

A 2,017. 42 1,972.80 -44.62

Class Class B

460. 35 770.55 310.20

Class C 2,487. 50 2,41375 -73.75

Class D 39.90 23.10 -16.80

Cigars, small 1, 701.08 1, 452.96 -248. 12 Cigarettes, large Cigarettes. small

14, 955. 81 12,416. 34 -2,539.47

Total 1,868, 724. 42 I 2, 782, 361. 72 1,113, 837.30

NOTE.-Stamp sales for Puerto Rican tobacco and liquor manufactures are deposited at San at San

Jun herein,

to the

credit of the treasurer of Puerto Rico, and consequently are not shown in other collection s except that liquor taxes amounting to 615,299.28 in 1939 and $2,858.45 in 1940 were collected at the ports of entry and were covered into the Treasury of the United States to the credit of the treasurer of

Puerto Rice,

under the Act of March 2, 1917 (sec. 3380, Internal Revenue Code).

Year

Increase, or decrease (-)



103

INCOME TAX AUDIT

TABLE 9.-Additional income tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1940 by tax years

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS

Items Tax Interest Penalty Total

1917 57 $44,536 $14, 273 $565 $59,374 1918 85 417,033 203,549 1, 203 621,785 1919 89 641, 420 50,460 1,194 693,074 1920 97 321,259 193,546 10, 280 475,085 1921 72 319,917 282,958 30, 573 833,448 1922 79 201,469 180,829 56,941 419,239 1923 • 100 537,933 481,813 15,040 I, 034, 776 1924 94 393,767 333,003 12,303 739, 073 1925 127 1, 526, 223 1,187, 870 182,010 2, 896,103 1926 148 3, 674,107 2, 602,894 83, 160 6,360, 161 1927 174 1, 738, 702 1, 193, 313 118, 184 3,050,199 1928 195 3, 234,923 2, 006, 410 130, 737 5,372,070 1929 286 5,025, 529 2, 798, 870 147,776 7,972, 175 1930 357 5, 965,449 3, 165, 753 189,637 9. 320,839 1931 335 2,893,349 1, 263, 850 / 83, 699 4,340,898 1932 483 3, 811, 533 1, 499, 475 323,170 5,634, 178 1933 886 9, 415, 332 3,187, 902 779, 953 13, 383,187 1934 2, 746 17, 917, 354 5, 035, 983 931, 550 23,884,887 1935 5, 670 20, 930, 299 4, 669, 613 813,985 26, 413,897 1936 30, 472 48, 659,695 7, 984, 985 1, 441, 268 58,085,948 1937 68, 301 54, 720, 194 5, 562, 202 1, 247, 252 61, 529,648 1938 98, 751 46, 747, 312 I, 657, 117 1,052, 727 49,457,156 1939 5, 298 2, 010, 591 22, 489 28,667 2,061, 747 1940 8 3, 786 3, 786

Total 214,907 231, 151, 712 45, 509, 147 7,781,879 284, 442, 733

(b) TOTAL REGULAR ASSESSMENTS

orqr

_ rar

ral cflogc

$43, 152 $13, 186 $121 $56,459 905, 543 201,426 993 607,962 624, 222 45, 670 832 670, 724 294, 897 125, 025 4, 277 424,199 316,569 282,958 28, 450 627, 977 153, 917 127, 752 33,834 315, 503 534, 018 481, 632 13,357 1, 029,005 391, 509 331, 010 11, 073 733, 592

1, 038, 005 788, 618 44,963 1, 871, 586 3, 566, 532 2, 520, 720 42, 843 6,130, 095 1, 553, 738 1,059, 186 112, 315 2, 725, 239 3,140, 598 1, 946, 217 90, 371 5, 177, 186 4, 771, 748 2,646, 112 68, 268 7, 484,128 5, 734, 923 3,041, 718 99,238 8,875,879 2, 393, 852 1,008, 170 64, 964 3, 416,986 3, 265, 067 1, 272,319 128, 576 4,665,962 8, 575, 235 2, 888,971 513, 465 11,977, 671

15, 746, 905 4, 395, 517 493, 483 20, 635, 905 18, 949, 962 4, 209, 971 359, 482 23, 514, 416 44, 285. 535 7, 220, 800 552,099 52,058,434 50, 387, 209 5, 075, 078 254, 357 55,716,642 93, 648,606 1, 498, 831 62,816 45,210,343

1, 701, 250 21, 186 8, 352 1, 730, 788 2, 290 2, 290

213, 339 211, 475, 370 41, 202, 071 2,981, 529 265,958, 970

Items Total Penalty Interest Tax

1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940_

Total

$40, 644 199,170 605,165 193, 913 103, 465 77, 566 85,201 71, 839

269, 807 805,703 781, 838

2,507,059 1,221, 695 2,974, 754 1,585,035 2,234, 518 4,903, 576 6,436,956

13,241, 974 36.242, 726 46, 338, 776 43, 127, 585

1,699,569 2, 290

165, 810, 821

46 58 59 59 48 49 60 59 85 94

102 126 148 163 179 256 435

1, 583 3, 843

25,850 62, 880 97, 602

5, 254 6

199,044

$53,849 257,188 650,393 244, 798 208, 017 135,744 158,402 134, 146 400,859

1, 287, 255 1, 374,726 4, 185, 154 1,872,711 4, 614,915 2, 265, 982 3,188,702 6, 670, 573 8, 335, 497

16, 283,010 42, 489, 488 51, 190, 302 44, 633, 278 1,729,078

2, 290

$13, 084 57, 187 44, 599 49, 356

102, 736 55, 416 69,468 60, 955

213,583 472, 118 552, 428

1,606, 562 644.264

1, 582, 992 659,448 858, 219

1, 641, 785 1,819, 346 2,939,20 5,1940, 052 4, 632,911 1, 449, 580

21,157

$121 831 679

1, 529 1, 816 2,762 3,733 1,352 7, 489 9, 434

40,460 11, 533 6,752

57,169 21, 499 95,965

125, 212 79,196

101,836 406, 710 218, 615

56,113 8, 352

25, 386,376 1, 259, 158 192, 456,357

1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

Total

$1, 355 28, 101 19, 057 18. 736 35, 419 41, 840 53,114 13, 641 61, 872 62, 493 92, 347 89, 481

169,509 51, 618 34, 349 81, 369

243,480 646, 388

1, 790, 172 5, 286, 550 3, 450,172

491,974 1,681

10,522 I 12, 714, 788

$45 I 1,751 1,121 9, 851

36, 267 39, 676 47,183 11, 003 49, 258 46, 051 64, 063 57, 024 99, 026 27, 741 16, 079 33, 061 34,335

182, 051 377, 814 912, 075 374, 957

30, 270 29

4 17 18 19 10 13 88 16 15 16 18 22 25 72 30 51 71

248 589

3, 524 4, 830

894 2

2, 500, 731 1 821,881 I 16, 037, 400

$162 153

2, 748 17,715 20,174 7, 979 8, 220

34, 651 32, 682 44, 516 48, 513 29,283 23, 845 18,972 21, 519 84, 572 46, 258

209,302 130,782 39, 823

5' 212

I

$1,400 30,019 2,331 31, 335 89, 401

101, 690 108, 276 32, 864

145, 781 141, 226 200, 926 194,998 297, 908 103,004 69, 400

135, 949 412, 387 874, 697

2, 327, 258 6, 329, 407 3, 859, 952

527,456 1, 710


TABLE 9.-Additional income tax assessments on the Commissioner's ontinued

and collectors'

lists made during the fiscal year 1940, by tax years-C

(e) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY

LETTER


105

TABLE 9.-Additional income tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1940, by tax years-Continued

(e) ASSESSMENTS RASED UPON STIPULATION BEFORE THE BOARD OF TAX APPEALS


1917

-- c'ea

t”,24SEEME't 1939

$1,153 $57 $1, 210 1918 _________________________________ 178, 272 192, 488 320, 760 1919 1920 80,556 64,498 145,004 1921 175,155 143,955 $8,286 327,396 1922 32, 238 32, 317 10, 416 74, 971 1923 50,218 44,838 861 95,917 1924 172, 641 144, 229 169 317, 039 1925 572,279 419 202 20 991, 501 1926 536, 552 372, 650 118 909,320 1927 382, 601 233, 914 2, 823 619, 338 1928 444,335 258,790 9 551 703,676 1929 3, 197,106 1, 796, 593 23, 406 5, 017,105 1930 471, 785 243, 667 6, 507 721, 959 1931 538, 007 245, 065 4, 511 785, 583 1932 4&5,802 192,585 5,972 684,359 1933 2, 428, 413 802, 587 3, 156 3, 234, 156 1934 6, 521, 695 1, 768, 372 11, 648 8, 301, 715 1935 2, 623, 210 583, 511 31, 736 3, 238, 457 1936 2, 436, 954 410, 784 13, 362 2, 861, 080 1937 551, 099 61, 643 371 613,113 1938 1, 776 193 I, 919

1940

Total 2, 679 21, 879, 847 7, 959, 819 125, 913 29, 965, 578

(f) ASSESSMENTS MADE AFTER DECISION BY THE BOARD OF TAX APPEALS

1920 2 $1, 692 $1, 370 $3, 062 1921 1 2,530 $633 3, 163 1922 3 2,273 343 482 3,098 1923 5 345, 483 320, 143 784 668, 410 1924 5 133,388 114,823 1,332 249,543 1925 8 134, 047 106, 595 2, 803 243, 495 1926 9 2,161, 784 1, 629, 901 609 3, 792, 294 1927 13 298, 952 208, 781 24, 516 530, 249 1928 5 39, 743 25, 841 27, 774 93, 358 1929 31 183, 348 106, 229 6, 827 296, 404 1930 44 2, 236, 766 1, 187, 318 11,917 3, 936, 001 1931 34 188,461 87,578 19,982 296,021 1930 66 463,378 188,454 5,120 6543,952 1933 133 999,766 360,284 300,525 1, 660, 555 1934 311 2, 191, 867 625,748 356, 381 3, 123,996 1935 252 1,344, 606 309, 446 11,608 1, 665, 660 1936 131 319, 305 57,909 1, 245 378,459 1937 38 47,162 5,565 548 53,275 1938 3 27, 361 18,838 1, 491 47,690 1939 1940

Total 1, 094 11, 069, 912 5, 355, 146 774, 577 17,199, 635

269679-40--8

106 REPORT OF COMMLSSIONER OF INTERNAL REVENUE


(g) TOTAL JEOPARDY ASSESSMENTS


1917 $1, 384 $1, 087 $444 $2,915

1918 11,490 2.123 210 13,823

1919 17,198 4,790 362 22, 350

1920 26,362 18, 521 8,003 50,888

1921 3, 348 2,123 5, 471

1922 47, 552 33,077 23,107 103,736

1923 3,917 171 1,683 5,771

1924 2, 258 1, 993 1, 230 5, 481

1926 488, 218 399, 252 137,047 1, 024, 517

1926 107, 575 82, 174 40, 317 230,066

1927 184,964 134,127 5,869 324,960

1928 94, 325 60,193 90, 368 194,884

1929 263,781 152, 758 81,508 488,047

1930 230,526 124,035 90,399 444,980

1931 549,497 255,680 118,735 923,912

1932 548,468 227, 156 194,594 988,216

1933 840,097 298,931. 266,488 1, 405, 518

1934 2,170, 449 640, 466 438, 067 3,248,982

1935 1, 980, 337 459,842 459, 503 2,899, 482

1936 4,374,180 764, 185 889,169 8, 027, 514

1937 4, 332,985 487,126 992,895 5,813,006

1938 3, 098, 616 158,286 989,911 4,248,813

1939 309,341 1,303 20,315 330,959

1940 1,496 1,496

Total 1, 568 19, 678, 342 4, 307, 076 4, 800, 345 28, 783, 783

(h) JEOPARDY ASSESSMENTS UNDER 13ANKRUPTCY AND DISSOLUTION PROCEDURE

$216 $176 $54 $4449 7, 224 5,875 3,612 16,711

37,878 28,747 15 66,441 4, 761 3, 452 1 8, 21, 1, 904 935 2,331 1, 837 1, 113 2,951 1,572 868 2,434

135 45 34 21 23, 536 8,200 7,943 39, 67'

674,892 198,730 9,604 883, 22 640. 329 150,090 13,709 804, 12 805,285 138,472 27,101 970,86 &30, 297 78,784 31,002 940, OB 460, 075 19,305 8, 746 486, 12 54, 055 780 18,350 73,18

3, 543, 296 835, 582 118,171 4,297,02


107


(i) FRAUD JEOPARDY ASSESSMENTS


1917

"'SV

ZSRR"

°"°-'" -

----

$1,384 $1,037 $444 $2,915 1918 11,490 2, 123 210 13,823 1919 16,982 4,814 308 21,904 1920 19, 138 12,648 2, 391 34,175 1921 3, 393 2, 123 5,471 1922 47, 552 33, 077 23, 107 103, 736 1923 3, 917 171 1, 883 5, 771 1924 2, 258 1, 993 1, 230 5, 481 1925 488,218 399,252 137, 047 1,024, 517 1926 69,897 53,427 40,302 183,826 1927 180,203 130, 675 5,888 316,746 1928 92,921 59,258 40,3138 192,545 1929 251,944 151,645 81,508 485,097 1930 228,954 123,177 90,399 442,530 1931 599,497 255, 680 118,735 923,912 1932 548,331 227,111 194,560 968,002 1933 816, 561 290, 731 258, 545 1,385,837 1934 1,495, 567 441, 736 428,483 2, 365, 758 1935 1, 340, 008 309,552 445,794 2,095,359 1936 3, 568, 875 825,713 862,068 5, 056, 656 1037 3, 502, 888 408, 342 981, 893 4,872, 923 1938 2, 63S, 591 138, 981 983,185 3, 760, 687 1939 255,286 573 1,965 257,774 1940 1, 498 1, 496

Total 1,108 16,133, 046 3, 871, 514 4,882,174 24, 488, 734

TABLE 10.-Tax items appealed o the United States Board of Tax Appeals, fiscal year ended June SO, 1940

Items Tax Penalty Total

1917

''.3"4n7"g

4iiIrA ^I

$3, 210 $260 $3, 470 1918 351, 999 1,264 353,283 1919 73,621 304 73,925 1920 23, 297 4, 247 27, 544 1921 38, 097 10,197 46, 294 1922 148, 774 44, 251 193, 025 1923 21, 697 1, 305 23, 002 1924 11,208 2, 461 13, 687 1925 1926

66,056 64, 925

23,827 4L 096

89,883 108, 021

1927 82L 888 60, 091 381, 927 1928 481,551 192,056 673,807 1929 2, 313, 764 377, 417 2, 691, 181 1930 433, 218 65,909 499,122 1931 173, 730 34, 593 288, 323 1932 398,525 35,310 431,835 1933 1, 380, 061 362,181 1, 742, 242 1034 8, 751, 382 684,856 9,436, 238 1935 10, 433, 808 538, 639 10,972, 447 1936 24, 866, 121 1, 517, 116 a 383,237 1937 17, 378, 752 861,498 18, OM, 250 1938 1, 622, 840 224, 661 1,847, 301 1939 45, 687 45,887 1940 70,840 70,840

Total 5, 386 69, 970,847 4, 883, 484 74, 854, 331

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Num ber

909'183 016'19 intfilkAr

"g§ a- 4-'

(Ed

t LI 4

, g:44

- 0

, 1.04 _

$ -g

6 'gig c4

929 586'88361952 '61

56Z '39E 't

Num ber 752, 580 429, 956

- ,a- riT.

4"'

81

. tgItgccg2 8

g§ z .

,,,,

g g ingt q

C ,

: 138 f'41 li 939 '486 '6

961 'ELI V

Num ber ■

1,

359, 950 ,

2,

610, 350

Manufac- tured

..RigHgE§Fgi

zLl

idoaig e

.

,

. co .

156, 939, 932 152, 089, 705

152 '096

Tobacco used

ggi R

t'Et

.-ot

-g

-R R RE

2 g

a a

18. 356 15, 192

TOTALS FOR STATES COMPRISING MORE THA I

't

spunk,-

918'1 60E sPunvc/

D. g 0 l'

1 tiRRM

. aa 4 a

a

g '

cl

006'895 689'995

689 '9

89213 110 sPxxvd

g :g1 l t

19 MR E

-RF

g °s

4 °'

966 1156 989'015

069'9

STATE New Jersey New York

DISTRICT First California Florida First New Jersey Fifth New Jersey Second New York Third New York North Carolina Eighteenth Ohio Oregon Twenty-third Pennsylvania Virginia

Total, 1939 Total, 1938

Increase Decrease

5 a

gg 55 g

Ets ci

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-

AA eg

0

0 a to a Or

a

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ggg

a Egg 5 ggki

•

.

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CI It) 0

TOTALS FOR STATES CO MPRISING MORE THAN ONE C OLLECTION DISTRICT

121

vac° a

nd

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(..)

I 117 51 -rf

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Number of factories

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TABLE 19.-Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco and snuff, calendar years 1930 to 1939 l

Year Cigars Cigarettes

Tobacco and snuff Total

Large 2 Small Large Small

Pounds Pounds Pounds Pounds Pounds Pounds 1930 136,749, 916 1, 151,057 65, 333 347, 849, 955 293,990, 441 779,806, 202 1931 126, 611, 200 1,016, 997 93,171 329,919, 304 294,812,985 752,403,657 1932 103, 233, 757 1,059, 270 18,347 299, 010, 92,5 286,816, 510 690,133, 809 1933 103,953,997 745,245 17, 325 326, 076, 032 279,875, 778 710, 668,377 1934 110, 203, 242 919,672 882,144 374,500 374,599,769 289,024, 051 775, 529,878 1935 113; 066, 319 675,899 14, 050 399, 944, 333 262, 731, 965 775,932, 061 1936 125, 875, 214 702,567 12,479 453, 314, 812 267, 461, 957 897,367,024 1937 127, 879, 843 773, 417 18, 699 479,942,665 269, 309, 344 872, 923, 968 1938 118,161,858 589, 451 14,151 483,826, 114 262, 710, 323 865, 302, 097 1939 122,071,819 609,278 24,983 509,107, 672 253, 485,449 885, 299, 201

I The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps etc., used in manufacturing have been converted to un temmed equivalent at the ratio of 3 pounds stemmep etc., to 4 pounds unstemmed.

2 Does not include tobacco used in bonded manufacturing warehouses.

TABLE 20.-Production of manufactured tobacco, snuff, cigars, and cigarettes, calendar years 1930 to 1939

TOBACCO AND SNUFF

Year Plug Twist Fine cut Soren chewing Smoking Snuff Total

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 1930 86, 273, 517 7, 623, 716 5,089,410 ('1 1 232, 013, 383 40, 765, 883 371, 765, 999 1931 76, 652,810 6, 377, 436 4, 170, 275 61, 235, 195 182, 947, 238 39, 854, 345 371, 237, 299 1932 61,945, 173 4,918,034 3,359,471 50, 080, 201 190, 986, 528 35,994, 337 347, 278, 744 1933 61, 361, 495 5,041,990 3,120,427 44, 724, 472 191,766, 382 36,098, 394 342, 113, 160 1934 62, 759,957 5,079,904 2,970, 421 44, 786, 387 193,075,426 36, 893,903 345, 565, 998 1935 60, 568,460 5, 604, 226 4,683,060 49, 006, 896 191, 750,069 36,095,140 342.727, 851 1936 59, 164, 521 6,372,164 5, 068, 192 45. 342,496 199,006, 958 38,022, 225 347,976, 506 1937 58, 330, 801 6, 774, 192 4,999, 260 45, 559,414 187, 774, 329 37, 191, 208 340, 579, 204 1938 59 999,646 5,658,854 4, 572, 346 42, 775, 966 200. 693, 591 37, 173, 135 345, 368, 538 1939 51, 262, 796 5.732, 777 4, 701,102 41, 350, 992 202, 289,113 37,969. 933 343, 306, 713

Included under "Smoking" prior to 1931.

CIGARS AND CIGARETTES

Cigars Cigarettes

Weighing more than 3 pounds per thousand

Number 5, 893,890,418 5,347. 921, 293 4, 382, 722,918 9, 300,044, 810 4. 5E5, 780, 084 4, 685, 309,674 5,172,278,612 5, 303,368, 834 5, 014, 757,804 5, 197, 627,088

Weighing not more

than 3 pounds per thousand

Nunzber 383,069,980 338,996, 780 278, 748, 580 209, 519,620 221,976, 561 177,822, 178 180, 005, 714 198, Rel, 972 152,989, 705 156,939,932

Weighing more than 3 pounds per thousand

Number 7,366,925 5,159,660 3, 373, 577 2,845, 705

88, 202,405 2, 504,490 2,457,940 3, 066,460 2,637, 530 4, 388, 790

Weighing not more than 3 pounds per thousand

Number 123, 802,186, 217 117,061, 214,494 106,632, 433.834 114,874, 217,470 129,976, 333, 581 139.966, 179,916 158,893,958, 304 169,969, 319,880 171,686, 382. 671 180,666, 824, 480

1930 1231 1932 1933 1934 1935 1936 1937 1938 1939

Year

Nom-Compiled from statements of accounts prepared from manufacturers' inventories and monthly returns Hied under the United States internal -revenue laws. For cigars produced in and removed for domestic consumption from bonded manufacturing warehouses, see table 15.

es, 5

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a U

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Percent of total

to

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V

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Output of tobacco (pounds)

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▪ 1

O 4,,

Nu

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f m

anu

fact

ure

rs

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REPORT OF COMMISSIONER OF INTERNAL REVENUE 125 124 REPORT OF COMMISSIONER OF INTERNAL REVENUE

TABLE 22.-Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc., year ended June 80, 1940, by collection districts

TOBACCO AND SNUFF

District Unaccounted

for July 1, 1939

Removed for exportation during year

Exported Tax-paid

or returned to factory

Unaccounted for July 1,

1940

Pounds Pounds Pounds Pounds Pounds First California 1, 270 1, 270 Delaware 2, 400 2, 400 First Illinois__ __________ -_ -- „.. 356 11, 054 9,227 396 1, 787 Kentucky 88, 332 1,063, 918 976, 694 168 175, 388 Massachusetts 527 497 30 First Missouri 65,374 964,423 847,151 182,646 Fifth New Jersey 24 384 408 First New York 58 58 Second New York 145 145 Third New York 4, 408 3, 831 577 North Carolina 1, 031 217, 170 217, 317 360 624 First Ohio 737 8, 819 8, 970 586 First Pennsylvania 2,333 2,333 Twelfth Pennsylvania 154 1,693 1,847 Tennessee 338 2,373 2,114 597 Virginia 143, 519 1, 035, 933 1, 694, 797 1,817 82,838 West Virginia 78 1, 125 1, 110 93

Total 299, 943 3, 918, 033 3, 770, 169 2, 741 445, 066

PERIQUE TOBACCO, SCRAPS, CUTTINGS, CLIPPINGS, SIFTINGS, ETC.

Pounds Pounds Pounds Pounds Pounds Florida 225 225 Louisiana 75,052 74, 736 316 Fifth New Jersey 34,635 34, 635 Second New York 43, 869 38, 511 5, 358 Third New York 117,925 117, 925 Tenth Ohio 5, 942 17, 192 23,134 First Pennsylvania 81, 178 77, 060 4, 118

Total 5, 942 370, 075 366, 226 4,118 5, 674

CIGARS WEIGHING MORE THAN 3 POUNDS PER 1,000

Number Number Number Number Number First California 3,600 3,600 7,200 Sixth California 8,200 8, 200 Florida 93,200 1, 193, 710 1, 235, 080 25,000 26,250 Maryland 6,000 6.000 Massachusetts 11,301 11, 300 First New Jersey 7,701 125,050 126, 050 6,701 Fifth New Jersey 58, 600 771, 956 787, 056 1, 000 42, 5W Third New York 3, 500 1, COO 2, 500 Fourteenth New York _____________ 41, 000 41, 000 North Carolina 10,000 10,000 Tenth Ohio 2, 000 132, 850 123, 100 H, 750 First Pennsylvania 36,000 661,500 612,300 200 85,000 Twelfth Pennsylvania 11,400 68,125 79, 525 Twenty-third Pennsylvania__ 10,000 15,000 20,000 5,000 South Carolina 17,000 416,200 405, 200 28, 000 Virginia 2,000 41,000 43,000

Total 241, 500 3, 508, 991 3, 516, 591 26, 200 207, 700

CIGARS WEIGHING NOT MORE THAN 3 POUNDS PER 1,000

Number Number Number Number Number Florida 500 1, 120 1, 620 Virginia 5,001 5,OW

Total 500 6,120 6, 620

10, 332,400

40,021 4, 250

904,924, 740


TABLE 22.-Exportation in bond of manufactured obacco, snuff, cigars, and cigarettes, etc., year ended June 30, 1940, by collection districts-Continued

CIGARETTES WEIGHING MORE THAN 8 POUNDS PER 1,000

District Unaccounted

for July 1, 1939

Removed for exportation during year

Exported Tax-paid

or returned to factory


1940

Kentucky Second New York North Carolina Virginia

Total

Number Number 1,931,000

3,800 33, 200

185,000

Number

1,931,000

3,300

33, 200

185,000

Number Number

500

2,163,000 2,152, 500 500

CIGARETTES WEIGHING NOT MORE THAN 3 POUNDS PER 1,000

Number Number Number Number Number

First California 9,650,000 225, 870,000 225, 820,000 4,110,000 5, 590, 000

Florida 848,366 748,366 100,000

Kentucky 19,968,000 371, 156, 540 350, 144, 140 360,800 40,619,600

First Missouri 7,361,700 7, 361, 700 Fifth New Jersey 2, 345, 200 80, 062, 500 77, 700,100 200 4,677, KO

First New York Second New York 10, 000

415,000 900,750

185,000

234,100 230,000 790,000

North Carolina 27, 939, 900 1, 785, 764,700 1, 790, 234, 140 4,038,440 14,180, 520

First Pennsylvania 8, 280, 000 71, 754,700 70,874, 700 4,980,000 4, 180, 000

Twelfth Pennsylvania 1, 7,150 1,624, 200 90, 000

Virginia 271,668,660 5, 488, 700, 150 5,364,302, 410 2,003, 540 391,962,800

Total 339, 761, 700 8, 032, 319,106 7, 899, 115, 506 15, 492, 980 467, 472, 320

CIGARETTE PAPER BOOKS

Number Number Number Number Number

Kentucky 2,900 2, 900 Second New York 5, 400 6,400 North Carolina 199, 680 199, 680

Total 207,980 207,980

TABLE 23.-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from factory in bond, for shipment or delivery as sea stores, fiscal year ended June 30, 1940

Delivered to sea stores

warehouses

Tobacco and snuff pounds.. Large cigars number Small cigarettes

Class of product

Delivered to vessels Tax-paid or returned to

factory

Unaccount- ed for July

1, 1940 In foreign trade

n inter- leo

ianstal

r-

trade

United States Government

Tobacco and snuff pounds Large cigars number Small cigarettes do

1,192

27,499, 550 2, 500

78

5,950,000

888

80, 553,000

48

286,790

619

6,216,000

REPORT OF COMMISSIOrNER OF INTERNAL REVENUE 127

TABLE 24.-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from bonded internal revenue tobacco sea stores warehouses,' for shipment or delivery as sea stores, fiscal year ended June 30, 1940

Class of product

Tobacco and snuff pounds_ Large cigars number Small cigarettes

Class of product Tax-paid or returned to


Delivered to vessels

In foreign trade

In inter- coastal trade

United States Government

factory 1940

Tobacco and snuff pounds__ 34, 092 2, 600 3,199 274 363 Large cigars number__ 4,060 250 Small cigarettes do_ _ _ 463, 715, 555 79, 254, 225 344, 108, 035 11,616,200 16, 563,125

There are now 16 such warehouses in operation.

TABLE 25.-Drawback of internal-revenue taxes allowed on tobacco, snuff, cigars, and cigarettes exported, year ended June 30, 1940, by ports, and comparative totals for the years ended June 30, 1935, to June 30, 1939

Exported from port of- Claims Tobacco and snuff

Cigars Cigarettes Draw-back

allowed Large Small Large Small

Number Pounds Number Number Number Number Newport News 1 241, 243 $716.44 Norfolk 5 5,881 17, 900 8, 450 550,550 2, 784. 63 San Francisco 11 1,539 13,825 3 ®. 70

Total, 1940

1 b.r.Mc-g3S

I ^

1

7,420 13, 825 17,900 8,450 791, 793 3, 823. 77 Total, 1939 5, 926 10, 500 10,100 4, BOO 550, 948 2,781. 27 Total, 1938 10, 684 35, 000 21, 330 9, 880 1, 528, 511 6, 694.29 Total, 1937 8, 086 106,425 14,400 7,700 7, 227, 518 23, 521.30 Total, 1936 8, 451 74, 000 16, 600 16, 900 7, 587, 964 24, 648. 74 Total, 1935 10, 324 138, 200 22, 936 19,100 8, 325, 104 21, 418. 00

TABLE 26.-Domestic and imported cigarette papers and tubes withdrawn and internal revenue receipts from taxes during the fiscal years ended June 30, 1931, to June 30, 1940, inclusive

Fiscal year

Cigarette papers

Tax-free packages, books, or sets Tax-paid packages, books, or sets

Domestic Imported Total Domestic Imported Total

Number Number Number Number Number Number 1931 112, 462, 099 99, 030, 432 211,492, 481 1, 695, 537 122,697, 578 124, 393,115 1932 1, 018,676,818 242, 599, 233 1, 261, 276, 051 8,007.828 119, 845,072 127, 652, 898 1933 1, 458,996, 429 457, 074, 983 1, 915, 570, 912 9. 819, 889 57,894, 783 67, 714,672 1934 1,930, 133,447 536, 625, 666 2, 469, 759, 1)3 9, 729, 959 59, 141, 230 68,871,189 1935 2,684, 928, 917 2,482, 499 2, 687, 409, 416 11, 693, 440 59, 448,100 71, 141, 440 1936 2, KO, 219, 326 1, 333. 333 2, 861, 552,659 69,797, 387 21, 622, 890 91, 420, 277 1937 2, 713, 554, 987 800, 000 2, 712,354, 987 61, 571, 548 17, 797,240 79, 388, 788 1938 1. 952, 699,101 500, 000 1, 953, 199, 101 76, 475, 882 7,221. 550 83, 697, 932 1939 2,160, 3434, 855 I, 040, 000 2,161, 404, 855 100, 248, 660 5,798,065 106, 048, 725 1940 2, 276, 827,218 400,000 2, 277, 227, 218 84, 746,166 3,180, 970 87,927, 136

Claes of product Unaccounted

for July 1, 1939

Withdrawn from factory

during year

15, 477, 500

Unaccount ed for July

1, 1939

Withdrawn from ware-

houses during year

128 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 129

TABLE 26.-Domestic and imported cigarette papers and tubes withdrawn and internal revenue receipts from taxes during the fiscal years ended June 30, 1981, to June 30, 1940, inclusive-Continued

Fiscal year

Cigarette papers-Continued

Receipts Tax-free


1931 - - - - - - - - - - - - - - 1932 - - - - - - - - - - - - - - 1933 - - 1934 - - - - - - - - - - - - - - 1935 - - - - - - - - - - - - - - 1936 - - - - - - - - - - - - - - 1937 - - - - - - - - - - - - 1938 - - - - - - - - - - - - - - 1939 - - - - - - - - - - - - - - 1940 - - - - - - - - - - - - -

$16, 955.37 85, 332.63

134, 050.20 134, 864. 73 162, 116. 24 982, 625. 68 877, 204. 09

1, 070. 406. 53 1, 403, 092. 03 1, 212, 121. 90

$1, 421, 044. 60 1, 559, 909.32

784, 502. 64 822. 829. 85 801, 641. 92 286, 325.30 225, 910. 50 100, 196.45 74, 839.73 40, 130. 50

$1, 437, 999.97 1,045, 241.95

918, 552.84 957, 694.58 963, 758. 16

1, 268. 950. 98 1, 103, 114. 59 1, 170, 602. 98 1, 477, 931. 76 1, 252, 252.40

Nuniber

18,495, 700 19,449, 400

39, 416, 050 - - - - - - 13, 865, 050 - - - - - - 20,893, 300 - - - - - - 23, 251, 430 - - - - - - 26, 170, 100 - - - - - - 19. 172, 450 - - - - - - 20, 429, 660 - - - - - -

8, 324, 350 - - - - - -

Number

70, 000 20, 000

Number 39, 416, 050 13, 865, 050 20, 893, 300 23, 251, 430 26, 170, 100 19,172, 450 20,429, 660 18, 565, 700 19, 469, 400 8, 324, 350

Cigarette tubes

Fiscal year Tax-paid Receipts


Number Number Number 1931 - - - - - - - - - - - - - 18, 047, 700 972, 998 19, 020, 698 $3, 631. 84 $194. 60 $3, 526.44 1932 - - - - - - - - - - - - - 135, 980, 500 140, 596, 150 276, 578, 650 27, 141. 67 28, 119. 23 55, 260. 90 1933 - - - - - - - - - - - - - 25, 896, 200 171, 702, 500 197, 598, 700 5, 252. 00 34, 340. 50 39, 592. 50 1934 - - - - - - - - - - - - - 21, 214, 900 56, 048. 000 77, 262, 900 4, 150.00 11, 209. 60 15, 359. 60 1935 - - - - - - - - - - - - - 24, 827, 000 36, 613, 000 61, 440, 000 4, 987.40 7, 322.60 12, 310. 00 1936 - - - - - - - - - - - - - 64, 047, 900 814, 300 64, 662, 200 12, 950.00 122.86 13, 072.86 1937 - - - - - - - - - - - - - 65, 360.100 150, 000 65, 510, 100 13, 232. 40 30.00 13, 262.40 1938 - - - - - - - - - - - - - 58, 179, 100 180, 000 58, 359, 100 11, 900. 00 36.00 11, 936.00 1939 - - - - - - - - - - - - - 75, 882, 700 526, 800 76, 409, 500 15, 748. 68 105. 36 15, 854.04 1940 - - - - - - - - - - - - - 137, 144, 300 342, 500 137, 486, 800 27, 187. 00 68.50 27, 255. 50

TABLE 27.- Tobacco products withdrawn for consumption, computed from collections from the sales of stamps, fiscal year 1940

Large cigars lAMMIWM1011

Class A Class B Class C Class D Class E Total

Number Number Number Number Number Number Domestic manufacture - - - - - 4, 703, 290, 871 41, 140, 910 430, 357, 012 21, 337, 211 461, 341 5,190,587,345 Bonded manufacturing ware-

houseS 1 - - 21, 597, 676 - 1, 016, 177 55, 474, 476 13, 953, 914 1, 334, 745 93, 376, 988 Imported-Cuba - - - - - - - - - - - - - 1, 515 - - - -4, 100 417, 617 536, 516 2, 639, 254 3, 599, 002 Imported-Other countries_ __. 16,893 9,680 18,685 2,551 8.230 56, 039

Total - - - - - - - - - - - - - 4, 724, 906, 955 42, 170, 867 - - - 486, 267, 790 35, 830, 192 4, 443, 570 5,293,619,374 Philippine manufacture - -218, 417, 160 - - 115, 261 321, 466 253, 696 135, 691 219, 243, 274 Puerto Rican manufacture - - - - 986, 400 - - 256, 850 482, 750 2, 200 - - 1, 728, 200

Total - - - - - - - - - - - - - 4, 944, 310, 515 42, 542, 978 - - - 487, 072, 006 36. 086, 088 4, 579, 261 5,514, 590,848

cigars Small Large - - Small ciga- and Classification ciga- Snuff tobacco rettes smoking rettes tobacco and snuff

Chewing Total

Number Number Number Pounds Pounds Pounds Domestic manufacture - -130, 204, 817 - 2, 188, 819 177, 676, 713, 193 301, 968, 797 37, 750.054 339, 718, 851 Imported-Cuba - - - - - - 4, 700 - - - -5, 806 751, 399 5, 767 209 5, 976 Imported-Other countries - - - - - 38, 200 - - 138, 591 2, 089, 391 97, 636 19. 495 117, 131

Total 130, 247, 717 2, 333, 210 177, 679, 553, 983 302, 072, 200 37, 769, 758 339, 841, 958 Philippine manufacture - - - - - - - - - - - - - 3, 175 785, 490 54 - - - - - - - 54 Puerto Rican manufacture - - - - - - - - - - - 221, 800 4, 118, 780 - - - - - -

Total . 130, 247, 717 2, 558. 185 177, 684, 458, 253 302, 072, 254 37, 769, 7581 339, 842.012

g CO' 0- r: 0 C.- oo

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N CO . .0 .n. ea- g 4 CO

-. 8i a1,6 W..,,75g i-2 ga,Sac71ag, .,,.

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Leaf tobacco received from fume]

44 OS 83Z I-; 3 E .. §

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Opened

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bp,...1,.MWW.,008C-N..,OCO.COM ,3.02gNMO. 06,2N§ $ = . .N1 .. CAM . .

•

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; : -] .6 0

',5 1$

-0: 44 .24 0..

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m ti,.., .55. ''' of q

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September I October I November I December 9 Si r tl

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Leaf tobacco received from farmers by-

WW1

Pounds 3, 325, 147

20, 992, 426

I, 733, 134, 197 1, 501, 481, 284

em '199

J,DIIIISI

EEERRE P EERE

4 -gag

'2.9griF-

03 tpunoci

708, 017 977, 517

009 '693

a 43

tJE sis oa-

L96 941

apunocr

TOE 'HI '6L1

ZZL '1/3

1 EIRE -- a

g

Dealers in leaf tobacco

Pounds 3, 325, 00 1

20, 941, 439

I, 732, 297, 157 1, 500, 349, 466

231, 897, 691 RREE

PEE 'ail§ g

c4gg

Leaf tobacco exported by dealers

Total

616'99

4714190.3

382, 100, 200 475, 627, 081

188 '949 '26 ----

RE THAN ONE COLLECT ION D

g E g

g .-

stuoIS

111314920,1

31, 370, 427 13, 705, 022

90t T99 Ei

R F

w sdos

SpUllOcr

1, 7 58, 194 687, 625

699 ELO

Stemmed

spunod

22, 695, 026 49, 090, 734

80.1. ER '91

TOTALS FOR STATES COMPRISING MO1

4 @ E 2 .

a , g

- g g 1 8 - - . A

g ,

patuttralsoll

616 '89

sputtog

326, 276, 553 412, 143, 709

85, 867, 147

1:44ESF,

Dealers in leaf tobacco

Wg

g

Num ber 10 40

921 911 E

a

t-cN44g

o 1 0

9 wlitgEN

96641 995'I

OL9

i°°"w" 5 a 0

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0g,...., 0 p,

It II

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608 E 9E1'3

894____

te4=cs m---;1. -

STATE California Illinois Missouri New York Ohio Pennsylvania

DISTRICT West Virginia Wisconsin

Total, 1939 Total, 1938

Increase Decrease


13]

Scrap tobacco imported by-

Total 8

-EA NR 4„

RRF085

5' g 5 ^

@E 6

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nm

g

05 ‘r4- ?N er

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440 N.. 0

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e

4- v ea

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Stemmed leaf imported by-

Total I

.02 rg ugl 1

8 .i i AAER gEG MEURER

g Eriii.r; .,,t;

HIER

'4=1 I .i.

Tobacco manufac-

turers

4 0. i s

...

Cigar manufac-

turers

48R 5

c'r g

RR r

.,-

i g 5AE

4' f^t0.1 MEM!

i Wigg

R REF 7., g

Dealers in leaf

4ER Ng.ef

R6i aAl

NA

6 627ri q

1

lJnetemmed leaf imported by-

pilot

ar

8HE

r-rqg Va

gm

a PAg g4

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RR d

R a Eg

R . s'ERA

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20910

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4FE RR@ V e

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e; N

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es-

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-ref E5

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m .

11

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12, 5

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19, 5

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14, 5

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76

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42, 7

69

7, 3

59, 4

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m

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fac-

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rers

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30, 4

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12, 5

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19, 2

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2, 7

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1, 3

19, 6

20

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21

6, 4

73

53, 7

91

66, 5

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919,

923

8,

302

, 299

91

3, 1

21

4,44

0,89

2

To

bac

co

manu

fac-

tu

rers

SplI710,1-

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918 '92

1

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ar

man

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spunoci 4, 5

84, 3

83

3, 8

53, 3

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OR

ST

AT

ES

CO

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ING

MO

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TH

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ON

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OL

L'

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lers

in

leaf

LI9 so

t ' 033 'T

/1 xPv

00f 13, 7

79,4

37

22, 8

76, 4

24 Leis '960 '6

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nds

21

3,86

4 39

,144

136,

643

8,

087,

214

90

1,83

0 2,

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,12

8

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tem

med

leaf

imp

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by-

To

tal

Pou

nds

58

,383

16

,443

, 389

6,

830

57, 1

63, 2

41

55, 5

61, 7

55 981 '109 '1

cgc.,„. 4:P. ,40074.7“2 IggIglaz: ti ic.i- ..:

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bacc

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fac-

ture

rs '9E

sPunocd

800 '38 18

e36

941'01

AUF.R i g ..: 0.

,R,

Cig

ar

man

ufa

c-

ture

rs

2021

396' 996'8 CBE ' 89

epunew

19, 6

44, 4

96

17, 6

59, 8

24 ZL9 '486 ' 1

fats5.7.' arta' g ,,,,

tz" g ,z

Dea

lers

in

le

af

LZ

2' 9

963 'L

spuengs

236 '618 'LE 192

'Lg

393,

362

TO

TA

LS

FC

-RE la g

n.ilE dre4gti

,ded

DIS

TRIC

T F

irst

Tex

as

V

irgin

ia

W

isco

nsi

n

Tota

l, 19

39

To

tal,

1938

Incr

ease

Dec

reas

e

STA

TE

Ca

lifo

rnia

Illi

no

ig

M

isso

uri

New

Jer

sey

N

ew Y

ork

Ob

io

P

enn

sylv

ania

REPORT OF CONMPERYNER OF IITIERNAL REVENUE

133 TABLE 30.-Quasi tobacco manufacturers classified. Number of factories operated

and tobacco material handled, calendar year 1939

Class. Number in busi ness Jan.

1, 1939

On hand Jan. I, 1939

Unstem- med

Stemmed Scraps In process Stems Siftings

1 2 3 . 4 5 6 7 8

Total

1 2 3 4

7

Total

1 2 a 4 5 6

7 8

Total

1 2 3 4

6 7

Total

Loss Gain

62

47

17

10

18

2

43

Pounds

11, 137

719, 294

385, 523

1, 608,197

Pounds

639

24, 009

614,831

Pounds

382, 776

2, 419, 119 156, 865 91, 362

928, 977

236, 036

203,151

Pounds

5, 305 1, 129

4, 652, 298 6,590,018

125

Pounds

22,932 43,095

2, 735, 722 457, 705

176 Pounds

89 17, 673. 72, 458. 10, 300

102, 808 315

210 2,724, 151 639, 479 4, 418, 286 11, 248, 875 3, 259, 630 203, 643

Opened Received

5 1 3 1

3 26

86, 913

20, 312, 687

6, 186, 052 13, 19D, 851

8, 223

35, 459

1, 289, 217

171, 755

5, 932 18, 361

488,565

2 483, 291

1, 930, 167

7, 710, 526

2, 939, 674 1, 381, 994

3, 321, 719

3, 069, 809

5, 788, 540

17, 716

231, 761

5, 393 4,382,321

6, 026

18, 475 694, 945

102, 858,321

I, 804

3, 485,102

9, 189 34, 589

223,309 10,383

13, 297, 231

39 39, 829,185 2, 457, 121 26,142, 429 4, 637,191 107, 064, 673 13, 574, 698

Closed Removed

8

6 2

4

72, 942

531,661

5 505, 686 4 5,410,626

92, 327

4, 989

1, 286, 678

26, 596

279 3, 229 5, 702

171, 162

5 723, 819

5, 249, 013 207,103

1, 919, 828 3, 660, 157

3, 143, 493

1, 790, 589

3, 071, 919

21, 293, 440 252, 497 177, 815

5, 666 14, 297, 917

7, 526

2, 877, 299 49, 682

1, 291, 929 122, 519, 101

300, 952

28,895 36,487

746, 501 3, 290

48, 781 420,662

8, 688

21 6, 608, 231 2, 217, 465 40, 285, 542 14,733,895 127, 046, 989 1, 293, 391

Number in bust.

ness Jan. 1, 1940

On hand Jan. 1940

59

44 3

17 14

9

17

65

17, 270

1, 407, 510 245

655,116

2,120, 522

424

4,995

605,627

647, 833 83, 552

I, 330, 203

333, 717

551, 293

200,171

2, 499, 662 5, 572

2, 196. 931 7, 269, 898

27, 477 19,944

9, 046, 497 463,545

1, 980 3,473

163, 806 15, 695

607, 004 91

228 4, 230, 663 700, 996 5, 646, 431 9,472,401 4,559,493 790, 0604

31, 744, 442 15,371,258

178, 139 8,320,230 21, 281.629

11,694,968' _____ •

Description of classification Class 1, dea ers in impor ed scrap tobacco; class 2, dealers in domesticscrap' tobacco; class 3, dealers Its imported and domestic scrap tobacco; class 4, producers of scrap S ler tohaect. class 5, reclaiming scraps from stems; class 6, manufacturers of fertilizer, insecticide, nicotine, etc.;.classi7, storage, scraps, etc.; class 8, growers of, and dealers In, perique tobacco.

2 Grown. Transferred to other registries.

4 Used in production of nicotine, extract, and fertilizer. Exported.

0 sa

0

03

0

gt,

.0 0

'0

g

0 aV

0

eQ E .0 3'0

0 git

.0 r.0

V 0

g

es es,

g,

na

.gs cs

04

97

135 REPORT OF COAINUSEDYNER OF INTERNAL REVENUE

134 REPORT OE CONEAMSIONER OF INTERNAL REVENUE

C

Tobacco manufacturers

Scraps, cuttings, and clipping;

4

.

DEFA F OAR f

t

N4o

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a; _

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Cigar manufacturers

Scraps, cuttings, and clippings

.F.F.F5325EggEgEgERE5FEAR'ggERERFEARRIARE

gg g ga g

--r^ h~glg '''', -r ggriggaiOtzg g ai

poinungs

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t ,a&g -7 tia Kgr:gcsr,,,Figgo, :,:g '4 ggg5gflwigl 2 A

s

Dealers

Leaf scrap

. . .6

g- e g mg

„

4

e

4

4 S

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poologess

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TOTALS FOR STATES COMPRISING MORE THAN ONE COLLECTION DISTRI CT

ee

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t-

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OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR, ETC.

TABLE 33.-Production and withdrawals of colored oleomargarine, year ended June 80, 1940, by collection districts

Districts On hand July 1,

1939 Produced

With- drawn

Tax-paid

With- drawn

for expor

With-drawn

free of tax for use of United States Unite

Lost or

destroyed On hand June 30, ""11 1940

Pounds Pounds Pounds Pounds Pounds Pounds Pounds Georgia 3, 035 24,176 9, 036 17, 932 243 First Illinois 9,150 417,271 123,675 109,974 180, 845 108 11,819 Indiana 342 2,532 2, 640 234 Kansas . ___ .. ________________ 4,194 235,768 49, 100 4,031 182472 4,359 Maryland 3, 730 399, 958 91, 727 271, 410 31, 770 24 8, 757 First Missouri 30 128, 670 9,104 118,466 1, 130 Sixth Missouri 32 587 619 Fifth New Jersey 9, 479 213, 209 14, 712 118, 340 78,676 233 10,672 First Ohio 303, 157 1, 536 38, 275 263, 346 Tenth Ohio 108,649 107,459 1, 190 South Carolina 25,754 22,880 2,974 Second Texas 12 12

Total 30, 009 1, 859, 731 302,149 649, 989 896, 387 666 41, 094

TABLE 34,-Production and withdrawals of uncolored oleomargarine, year ended June 30, 1940, by collection districts

District On hand July 1,

1939 Produced Withdrawn

tax-paid

With- drawn

for export

With-drawn

free of tax

United use of united

States

free Lost or destroyed

On hand 30 June 30,

1940

Pounds Pounds Pounds Pounds Pounds Pounds Pounds Alabama 4, 023 397, 283 396, 274 5, 032 First California 371, 659 26, 284, 918 26, 277, 376 3, 648 375,553 Sixth California 274,564 12, 346, 335 12, 294, 035 326,884 Georgia... ___________ 32,587 2, 913, 156 2, 925, 292 20,451 First Illinois 1, 290, 593 89. 452, 733 89, 639, 391 330 6, 314 I, 102, 341 Indiana 43 33, 150, 156 33, 110, 321 48,878 Kansas 271, 417 20, 632, 382 20, 669, 877 384 233, 538 Maryland 103,214 9, 926, 992 9, 382, 006 148,200 Michigan 338, 312 16, 573,084 16, 294, 920 616,476 Minnesota 18, 500 584,310 590,092 12, 718 First Missouri ____ 49,400 6, 578, 978 6, 592, 326 36,052 Sixth Missouri 33, 059 1, 878, 313 1, 884, 354 27, 018 Fifth New Jersey------ 303,657 19, 161,020 19, 162, 535 1,500 300,642 North Carolina 806 1,660 2,462 4 First Ohio_. 297,162 23, 548, 793 23, 463, 898 382,057 Tenth Ohio 86,082 8, 190, 668 8, 222, 820 53,930 Eleventh Ohio 193,678 lg, 782, 672 18, 788,688 187,662 Oregon 27,964 1, 923, 6M 1, 433, 046 18, 583 South Carolina 453,920 436,148 17, 772 Second Texas 198, 743 10, 067, 533 10, 038,686 2,826 224.764

Total 3, 895, 463 301, 857, 570 301, 599, 496 I, 830 13, 176 4,138, 531


143

TABLE 35.-Production and withdrawals of oleomargarine (colored and uncolored), year ended June 30, 1940, by months

Month

Colored

Produced Withdrawn tax-paid

Wit hdrawn for export

Withdrawn free of tax for use of United States

Lost or destroyed

1939 Pounds Pounds Pounds Pounds Pounds July 103, 058 14,872 8,813 69,594 12 August no, 169 13, 584 14, 654 72,198 222 September 107, 675 20,484 24,824 77,608 108 October 151,744 31,591 29,600 96,967 November 191, 164 29, 248 22, 974 74,800 December 149,601 24,699 57,095 78,396

1940 January 149,582 24,665 47, 964 68,294 February 168,789 29, 773 53, 206 85, 880 March 137,958 29, 269 49, 819 59,282 April 177,346 29, 955 68, 724 75,670 May 180, 537 28,171 65, 911 75,900 June 282,108 21, 838 207, 905 61, 798

Total 1, 859, 731 302,149 649,489 896,357 666

Uncolored

Month Withdrawn

Produced Withdrawn Withdrawn free of tax Lost or de- tax-paid for export for use of

United stroyed States

1939 Pounds Thunds Pounds Pounds Pounds July 19, 163, 145 20, 106, 556 30 837 August 21, 480, 739 21, 223, 058 September 27, 999, 112 27, 902, 481 1,800 3,649 October 23,637, 566 23, 650, 902 November 27, 760, 714 27, 205,172 December 25, 435, 888 25, 716, 775

1940 January 29, 209, 438 29, 378, 643 February 29, 313, 290 28, 946, 041 1,302 March 26, 523, 191 26, SOO, 292 1, 653 April 27, 233, 829 27, 551, 584 2,284 May 21, 522, 727 24, 122, 195 948 June 19, 597, 931 19, 405, 627 2, 503

Total 301, 857, 570 301,599,496 1, 830 13, 176

Colored Uncolored

With- drawn

tax-paid

With- drawn

for export

With-drawn free of tax for use of

United States

With-drawn for ex-port

With-drawn free of tax for use of United States

Year Produced Produced Withdrawn

tax-paid

Pounds 8, 846, 975 4, 636, 218 2, 813, 198 2.689, 095 2, 909. 971 2, 773, 194 1,967, 206 1, 649, 356 I, 380, 891 1, 859, 731

Total__ 31, 520, 835

Pounds 5, 793, 325 2, 090, 578

MO, 021 462,599 808,439 527, 419 673, 307 624,362 354, 991 302,149

2, 137, 181

Pounds 1.915, 501 1, 666, 182 1, 570, 811 1, 594, 168 1, 408, 827 1, 471, 424

583,610 200,401 155, 748 649,489

11, 246, 161

Pounds 1, 338, 469

910, 749 768, 714 631, 665 680, 921 781, 292 740, 960 837,588 867, 925 896,387

Pounds 268, 926, 049 210, 706,042 216, 229, 634 290, 497, 599 350, 915, 555 368, 964, 422 387, 297, 043 413, 754, 759 331, 591,928 301, 857, 570

Pounds 270, 394, 635 210, 450,678 215, 990, 086 240, 410, 117 350, 113, 863 368, 986, 799 386, 775, 872 413, 560, 893 331, 701, 894 301, 599, 496

3, 089, 984, 333

Pounds 5, 372

15 180 240 222 330

1931

1932

1933 1934 1935 1936 1937 1938 1939 1940

8, 454, 670 3, 090, 740, 601

300 1, 830

8,489

3, 000

3, 000

Pounds

-----

Pounds Oleo stearine Z 178,037 Oleo stearine oil 88,000 Oleo stock 1,018, 790 Palm oil 9, 496 Peanut oil 2,137, 756 Salt 12, 769, 339 Soda (benzoate of) 118, 916 Soya bean oil 82, 331, 741 Soya bean stearine 2,200 Vegetable gum 1.762 Vitamin concentrate 15, 638

Total 316, 497, 875

144


TABLE 36.-Summary of production and withdrawals of oleomargarine (colored and uncolored), years ended June 30, 1931 to 1940

TABLE 37.-Mate als used in the manufacture of oleomargarine (colored and uncolored), year ended June 30, 1940

Pounds

Babassu oil 11, 360, 570 Beef fat 31, 600 Butter 188 Butter flavor 1 Coconut oil 26, 270, 696 Color 1,447 Corn oil 533,339 Cottonseed oil 102,056, 917 Cottonseed stearine 13,365 Derivative of glycerine 771, 679 Lecithin 83, 223 Milk 58, 622, 534 Neutral lard 3,197,002 Oleo oil 11, 889, 139

TABLE 38.-Production and withdrawals of renovated butter, year ended June 30, 1940, by collection districts

• District On hand July 1,

1939 Pi oduced

Withdrawn tax-paid

On hand June 30 ' 139

Alabama Georzia Maryland

Total

Pounds 7, 685

16.460 23,308

Pounds 1, 533, 336

812,172 361, 344

Pounds 1, 540, 836

813, 547 331,050

Pounds 185

15.085 4.102

47,953 2, 706, 5.52 2, 735.433 19, 372

TABLE 39.-Summa y of production and tax-paid w thdrawals of renovated butter, years ended June 30, 1931 to 1940

Year Produced Withdrawn tax-paid Year Produced Withdrawn

tax-paid

Pounds Pounds Pounds Pounds

1931 1, 499, 041 1, 507, 408 1937 2, 737, 181 2, 769, 853

1932 1, 129, 299 1, 117, 784 1938 2, 435, 499 2, 331, 270

1933 1,002, 131 1, 008, 327 1939 2, 906, 117 2, 925, 272

1934 1, 219, 156 1, 205, 475 1940 2, 705, 852 2, 735, 433

1935 1, 894, 561 1, 851, 245 1936 2, 252, 920 2, 218, 951 Total 19, 727,767 19, 721, OIE


145 TABLE 40.-Production and withdrawals of mixed flour, year ended June 30, 1940,

by collection districts

PRODUCED

District Barrels Half barrels

Quarter barrels

Eighth barrels

Total pounds

Stock on hand July 1, 1939

First California Iowa Minnesota Sixth Missouri Twenty-eighth New York Oregon Utah Washington Wisconsin

Total

Grand total

15 2, 503 4, 625 3, 435 465, 338

57

393

17,127

40, 838 2, 728

35, 517

16, 561

20, 126

BO

89, 526

140, 465

36, 527

28, 927

4, 140

47,122

28, 642

9, 722

5, 414, 352 1, 291, 314 1, 621 978

I, 978, 048 9, 700, 457

465, 365 5, 063, 416

22, 540

450 133, 127 299, 585 85, 486 25, 468, 470

465 135, 630 304, 210 88, 921 25, 933, 808

WITHDRAWN TAX-PAID

First California Iowa Minnesota Sixth Missouri Twenty-eighth New York Oregon Utah Washington Wisconsin

Total Lost or destroyed Stock on hand June 30, 1940

Grand total

57

408

17, 222

41, 165 2, 584

35, 269

16, 443

20, 102

230

91, 323

136, 233

34, 995

28, 810

4, 139

47, 861

27, 997

10, 495

5, 493, 018 1, 196, 507 1, 611, 414

1, 975, 696 9, 567, 735

451, 934 4, 978, 502

22, 540

965 133, 015

2, 590 25

295, 450

8, 760

86, 353

2, 568

25, 297, 346 1, 795

639, 667

465 135, 630 304, 210 88, 921 25, 933, 808

TABLE 41.-Production, importa ion and wi hdrawals of p aying cards, by months, year ended June 30, 1940

Month On h and9 July 1,193 Produced rtenj-d poI °

With- drawn

tax-paid

With- drawn

for export

With-drawn free of tax for use of

United States

Lost or de-

strayed

On hand June 30,

1940

1939 Packs Packs Packs Packs Packs Packs Packs Packs July 11, 858, 522 3, 016, 800 1, 744, 520 349, 066 116, 928 36 August 3, 534, 168 3, 101, 903 194, 048 432 346 September 3, 920,141 4,169, 095 400,110 1, 296 216 October 4, 714, 912 9, 630, 439 166, 625 2, 160 252 November 4,199, 514 3, 989, 816 214, 626 2, 160 288 December 3, 968, 639 4, 256, 560 317, 826 8, 784 288

1940

January 4, 326, 418 4, 048, 089 414, 711 1, 296 210 February 4, 494, 474 4, 491, 508 600, 392 14, 976 220 March 4, 439, 505 3, 642, 791 259, 039 2, 676 21 April 3, 832, 882 3, 016, 378 325, 191 42, 444 84 May 3, 659, 664 2, 488, 246 290, 630 1, 296 214 June 7, 560, 813 7, 396, 434 14, 210 3, 216 142

Total 11, 858, 522 51, 667, 930 46, 970, 809 3, 546, 474 197, 664 2, 317 12, 809,188

Withdrawals

Month Production Total Tax-paid

July - - - - - - - - - - - - - - - - - - - - 17, 643, 960 15,910,094 I, 764, 837 August - - - - - - - - - - - - - - - - - - 18, 539,035 18, 144, 438 I, 779, 901 September - - - - - - - - - - - - - - - - 18, 104, 177 25,0 68,163 2, 186, 728 October - - - - - - - - - - - - - - - - - - 20,962, 741 28, 531, 869 2 248,0 82 November - - - - - - - - - - - - - - - - 21, 792, 563 25, 577, 618 2, 281, 924 December - - - - - - - - - - - - - - - - - 22,080, 272 21, 550, 400 1, 729, 301 January - - - - - - - - - - - - - - - - - - 20, 652, 489 20, 229, 551 1, 503, 883 February - - - - - - - - - - - - - - - - - 20, 381, 278 16, 592, 132 1, 640, 303 March - - - - - - - - - - - - - - - - - - - 20, 983, 159 19,014, 628 2,012, 136 April - - - - - - - - - - - - - - - - - - - - 20, 217, 862 20,028, 927 2,035, 161 May - - - - - - - - - - - - - - - - - - - - 20, 947, 639 19, 928, 998 1, 781, 556 June - - - - - - - - - - - - - - - - - - - - 21, 422, 583 21, 243, 910 3, 380, 494

Total - - - - - - - - - - - - - - - - 243, 727, 756 251, 820, 728 24, 344, 30 6

Tax-free

For denaturation

13, 823, 100 16,050, 101 22, 314, 699 26,000, 138 22, 944, 215 19, 524,501 18, 386,0 57 14, 696, 811 16, 729, 801 17, 610, 421 17, 752,052 17, 489, 808

2 223, 321, 704

322, 157 314, 436 566, 736 283, 649 351, 479 296, 598 339, 611 255,018 272, 691 383, 345 395, 390 373, 608

For other purposes

4, 154, 718

1 The unit of measurement is the proof gallon, a legal standard prescribed for tax purposes. (See secs. 2800 and 2809, Internal Revenue Code, 1039.) The proof of spir is is twice the percent of the content, by volume, of ethyl alcohol. Spirits containing 50 percent ethyl alcohol by volume are, accordingly, 100 proof. A standard proof gallon is a wine gallon ,231 cubic inches) of 100 proof spirits. The number of proof gallons contained in a wine gallon of spirits of proof other than 100 is proportional to the alcoholic content. For example, 1 wine gallon of 190-proof alcohol is equivalent to 1.9 proof gallons. (The units described are based upon spirits at 60 degrees Fahrenheit, at which temperature ethyl alcohol has a specific gravity of .7939.)

2 Includes 728,923 proof gallons transferred to denaturing plants by alcohol plants not having bonded warehouses.

TABLE 43.-Ethyl alcohol: Plants and bonded warehouses operated, production, withdrawals, warehouse losses, and stocks remaining in bonded warehouses June 30, by States, fiscal year 1940

[Quantities in proof gallons]

State Number of plants operated'

Numberof warehouses

operated operated Production Withdrawals

Ware- house losses

Remaining in bonded

warehouses June 30

California - - - - - - - - - - - - - - -

00

Ci

00 V

... in .1

4 C

O CO

er .01

CO

r.■

5, 314, 335 5, 721, 586 13, 984 700, 585 Colorado - - - - - - - - - - - - - - - 53, 264 310 4, 071 Delaware - - - - - - - - - - - - - - - 10, 618 10, 618 - - - - - - - District of Columbia - - - - - - - 471, 977 470, 459 - - - - - - 2, 445 Hawaii - - - - - - - - - - - - - - - - - 239, 555 200, 730 Z 127 44, 000 Idaho - - - - - - - - - - - - - - - - - - 15, 563 12, 141 - - - - - - - Illinois - - - - - - - - - - - - - - - - - 9, 929, 666 14, 374, 382 36, 077 I, 455, 108 Indiana - - - - - - - - - - - - - - - - 22, 085, 412 32, 825, 119 124, 774 5, 511, 604 Kentucky - - - - - - - - - - - - - - - 9, 058 - - - - - - 4, 260 Louisiana - - - - - - - - - - - - - - - 32, 758, 744 15, 958, 233 37, 892 2, 807, 124 Maryland - - - - - 18, 035, 226 21, 050, 063 35, 261 931, 187 Massachusetts - - - - - - - - - - - -

7-1 6,555, 817 7, 543, 834 17, 885 200, 278 Michigan - - - - - - - - - - - - - - - 361, 754 - - - - - - 7,959 Missouri - - - - - - - - - - - - - - - - 575, 343 9 17, 601 New Jersey - - - - - - - - - - - - - - 46, 533, 090 46, 108, 309 38, 688 3, 468, 285 New York - - - - - - - - - - - - - - 441, 493 631, 247 6, 756 638. 578 Ohio - - - - - - - - - - - - - - - - - - 1, 388, 346 1, 996, 512 3, 960 198, 087 Oregon - - - - - - - - - - - - - - - - - 30, 868 - - - - - - 1, 650 Pennsylvania - 53, 989, 684 58, 094, 884 105, 276 2, 935, 127 Puerto Rico - - - - - - - - - - - - - 4, 142, 705 4, 150, 328 20, 527 996, 499 Virginia - - - - - - - - - - - - - - - - 166, 636 166, 366 - - - - - - - - - - - - •

West Virginia - - - - - - - - - - - - 41, 491, 675 41, 291, 770 52, 291 1, 867, 290 Wisconsin

Total 177, 214 183, 860 477 5, 807

37 65 243, 727, 758 2 251, 820, 728 4 496, 294 5 21, 798, 554

I Number operated during any part of the year. 2 One experimental plant in California and one in Delaware. Includes 728,923 proof gallons transferred to denaturing plants by alcohol plants not having bonded

warehouses. In addition, 42,813 proof gallons lost in transit.

5 Stocks in transit between bonded warehouses and quantities in receiving tanks of alcohol plants awaiting transfer to bonded warehouses not computed.


ALCOHOL, DISTILLED SPIRITS, BEER, ETC.

TABLE 42.-Ethyl alcohol: Production and withdrawals, by months, fiscal year 1940

[Proof gallons 1]


TABLE 44.-Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal year • 1940

[Proof gallons]

• State Total withdrawals

Tax-paid withdraw- withd

als

Tax-free withdrawals

Total For denaturation

For hos- pital and scientific

use

For use of United

States and subdivisions

For export

California - - - - - - - - 5, 721, 586 776, 987 4, 944, 599 4, 674,187 194, 825 75, 587 - - - Colorado - - - - - - __ 53, 264 30, 926 22, 338 - - - 21, 632 706 - - - Delaware - - - - - - - - 10, 618 - - 10, 618 10, 618 - - - - - - - District of Columbia_ 470, 459 12, 320 458, 139 422, 860 32, 309 2, 970 - - - Hawaii - - - - - - - - - 200, 730 - - 200, 730 200, 430 300 - - - Idaho - - - - - - - - - - 12, 141 - - 12, 141 12, 141 - - - - - - - Illinois - - - - - - - - - - 14, 374, 382 6, 176, 300 8, 198, 082 7, 913, 223 283, 347 1, 512 - - - Indiana - - - - - - - - - 32, 825,119 4, 182, 168 28, 642, 951 28, 497, 992 83, 961 60, 895 103 Kentucky - - - - - - - 9, 058 2, 041 7, 017 - - - 7, 017 - - - Louisiana - - - - - - - - 15, 958, 233 797,108 15, 161, 125 14, 969, 988 112,396 78, 629 112 Maryland - - - - - - - 21, 050, 063 696, 477 20, 353, 586 20, 089, 079 257, 315 7, 192 - - - Massachusetts - - - - 7, 543, 834 1, 037, 481 6, 506, 353 6, 278, 500 150, 966 76, 887 - - - Michigan - - - - - - - - 361, 754 270, 193 91, 561 - - - 91, 453 108 - - - Missouri - - - - - - - - 575, 343 457, 833 117, 510 - - - 75, 462 42, 048 - - - New Jersey - - - - - - - 46,108, 309 1, 865, 626 44, 242, 783 43, 693, 441 411, 729 91, 736 45, 877 New York - - - - - - - 631, 247 - - 631, 247 631, 247 - - - - - - - Ohio - - - - - - - - - - - 1, 996, 512 1, 821, 611 174, 901 22, 769 151, 902 230 - - - Oregon - - - - - - - - - 30, 868 30, 868 - - - Pennsylvania - - - - - 58, 094, 884 6, 167, 099 51, 927, 785 51, 116, 831 133, 285 646, 059 31, 610 Puerto Rico - - - - - - 4, 150, 328 - - 1 4, 150, 328 3, 330, 768 951 - - - 118, 582 Virginia - - - - - - - - - 166,366 - - 166,386 166,366 - - - - - - West Virginia - - - - - 41, 291, 770 3, 283 41, 288, 487 41, 144, 945 3, 597 139, 945 - - - Wisconsin - - - - - - - 183,860 16,085 167, 775 146, 319 21,456 - - -

Total - - - - - - 251, 820, 728 24, 344, 306 1 227, 476, 422 2 223, 321, 704 2, 0y, 903 1, 224, 504 196, 284 Percentage of total

withdrawals - - - - 100.0 9. 7 90.3 88. 7 .8 .5 .1

1 Including tax-free withdrawals of 659,931 proof gallons for beverage purposes, 39,164 proof ga Ions for medicinal use, and 932 proof gallons for industrial use. These amounts are not shown separately under tax-free withdrawals.

2 See footnote 3, table 43.

TABLE 45.-=Ethyl alcohol: Materials used in production, by kinds and by States, fiscal year 1940

State Molasses Grain

Other materials Corn Malt Other

Gallons Pounds Pounds Pounds Gallons Pounds California - - - - - - - - - - - 7, 058,114 643, 030 75,376 5, 880 - - - 2 371, 823 District of Columbia - - - 654, 477 - - - - - - - - Hawaii - - - - - - - - 2 3, 255, 920 - - - - - Idaho - - - - - - - - - - - - - - 4,502 36, 893 - - - 4 703, 010 Illinois - - - - - - - - - - - - - 808, 119 90, 891, 279 6,533,316 2, 078. 312 - - - Indiana - - - - - - - - - - - - - 18, 120, 144 2,007,488 526,120 0 14, 691, 900 - - - - - Louisiana - - - - - - - - - - - 37, 989, 916 - - - - - - - - - Maryland - - - - - - - - - - - 20, 871, 065 - - - - - - - - Massachusetts - - - - - - - - 7, 856, 749 - - - - - - - - - New Jersey - - - - - - - - - - 56, 171, 228 - - - - - - - - - New York - - - - - - - - - - 444, 495 - - - - - - - - - 8 10, 379, 740 - - - - - Ohio - - - - - - - - - - - - - - 10, 218, 096 1, 360, 800 1,525,104 - - - Pennsylvania - - - - - - - - 56, 622, 970 12,672,995 I, 208, 397 352,270 - - - Puerto Rico - - - - - - - - - 5,673,458 - - - - - - - - Virginia - - - - - - - - - 7 10,124, 665 West Virginia - - - - - - - - g 34, 513, 687 - - - - - Wisconsin - - - - - - - - - -

Total 450, 790 4, 270, 126. 5, 661, 498 - - - - - - - - - 1, 205,

12, 404, 271 769 194, 601, 378 136,815,670 16,851,377 10 4, 524, 579 62, 841, 247

7 For those plants in which ethyl alcohol is a by-product of the butyl process, only the estimated amounts of materials allocable to ethyl alcohol have been included. Figures do not include materials used at ex-perimental plants.

2 Potato residue. 5 Pineapple juice. Potatoes.

5 Ethyl sulphate. 6 Sulphite liquor. 7 Cellulose pulp and chemical mixtures.

31,093,950 gallons of ethyl sulphate and 3,419,737 gallons of crude alcohols mixture. g A corn sugar by-product. 72 Includes 4,460,927 pounds of rye, 27,262 pounds of barley, 21,759 pounds of diamalt, 14,194 pounds of

wheat, and 437 pounds of bran.

Quantity used Alcohol produced

Kind of material

Molasses I Ethyl sulphate Grain Crude alcohols mixture .

Pineapple juice Mixtures:

Sulphite liquor Cellulose pulp and chemical mixture Potatoes Molasses Potato residue Barley Wheat Malt Bran

Total

Amount

194, 156,883 45, 785, 850

159, 346, 879 3, 119, 737 3, 255,920

10, 379, 740 10, 124, 665

703, 010 444, 495 371, 823 27, 262 14, 194 8,125

437

Unit

Gallons do

Pounds

Gallons do

do

Pounds do Gallons

Pounds do do do do

Proof gallons

Percent of total

167,108, 339 68.56 61, 210, 110 25.12 13, 976, 447 5.73

544 224 .22 239, 555 .10

3 649, 081 .27

243,727,756 100.00


TABLE 46.-Ethyl alcohol: Production, by kinds of materials used, fiscal year 1940

I Additional amounts used in combination with other material included under "Mixtures." Includes 1,205,271 pounds of a corn sugar by-product. Includes 11,700 proof gallons produced at exper mental plants rom materials not shown.

TABLE 47 -Denatured alcohol:I Plants operated, production, withdrawals, and stocks on hand June 30, by States, fiscal year 1940

[Quantities in wine gallons ]]

State

Number of plants

°Per] ated ]

Completely denatured Specially denatured

Produc- tion

With- drawals

On hand June 30

Produc- tion

With- drawals

On band June 30

California

C....

,--lene1.*

Nco

, 7.—

Inacq

.c .s..

135, 405 134, 726 776 2, 656, 254 2, 674, 324 25, 079

Delaware 5, 994 28, 596 District of Columbia 270 4, 074 8, 118 417, 292 418, 282 8, 152

Hawaii 2, 204 2, 070 1, 650 34, 263 33, 819 444

Idaho 5, 358 6, 164 2, 052 2, 042

Illinois 1, 389, 413 1, 396, 503 8,837 3, 651, 883 3, 639, 837 28, 580

Indiana 3, 542, 888 3, 597, 995 12, 112, 552 12, 087, 861 54, 761

Kentucky 674,452 663,987 19, 454

Louisiana 1, 094, 384 1, 106, 100 5,005 6, 842, 007 6, 840, 384 23, 617

Maryland 1,594,809 1,614,268 20,178 12, 296, 269 12, 317, 634 74, 233

Massachusetts New Jersey

361, 562 I, 901, 527

459, 071 1, 861, 667

27, 460 54, 683

3, 662, 043 22, 137, 430

3, 639, 3M 22, 191, 739

40, M5 66, 737

New York 22, 593 26, 741 12, 216 325, 994 326, 424 1, 026

Pennsylvania 4, 968, 559 4, 982, 767 357, 248 22, 908, 554 22, 950,054 43, 748

Puerto Rico 284, 171 281, 664 3, 007 1, 578, 805 1,594,473 8,871

Virginia 81,001 03,611

West Virginia 39, 577 39, 585 4 21,881, 004 21, 903, 624 766, 023

Wisconsin 3, 328 3, 299 140, 942 139, 089 2, 220

Total 40 15, 352, 033 15, 495, 290 498,982 III, 409, 797 III, 509, 432 1, 163, 400

I Included in denatured alcohol are 1,758, 711 tax gallons of rum and 80 377 tax gallons of other spirits trans-ferred from distilleries for denaturation. The number of wine gallons is not reported.

2 Standard United State gallons o 231 cubic inches. ] Number operated during any pert of the year.

Includes one denaturing plant operated in conjunction with an experimental plant.


TABLE 48.-Denatured alcohol: Production, by months, fiscal year 1940

[Wine gallons]

Month Completely denatured

Specially denatured Total

July 542,979 6, 893, 795 7,436, 774 August 580,681 8, 610, 026 9,190,707 September 2,101, 668 10, 523, 092 12,624, 6911 October 4,906,874 10, 273, 937 15, 180,811 November 9,943, 257 10, 221, 265 13,064, 522 December 642, 408 10, 502, 388 11,144, 796 January 1, 303, 991 9, 093, 651 10, 397, 642 February 453,848 8, 005, 830 8,459,678 March 413,509 9,110, 799 9, 524, 308 April 267,688 9, 726, 136 9, 993, 824 May 789,965 9, 252, 972 10,037, 437 June__ 510, 665 9, 195, 976 9, 706, 641

Total 15, 352, 033 111,409, 797 126, 761, 830

TABLE 49.-Completely denatured alcohol: Withdrawals, by formulas and by months, fiscal year 1940

[Wine gallons]

Month

Formula I Total

13 14 12 11 10

July 69, 600 419,293 37,344 1,231 221 527,689 August 211,438 251, 002 18,854 168 1 481, 463 September 1, 496, 913 638,000 44,700 2,331 220 2, 182, 164 October 3, 939, 936 1, 181, 679 47,853 3,813 1,951 5, 175, 232 November 1, 878, 470 961,685 58,416 3,490 731 2,902.792 December 414,082 247,768 29,436 721 707 692,714 January 629, 816 680,474 6,416 467 346 1,317, 519 February 182,933 218,113 10, 892 168 996 412,602 March 140,920 255, 709 2,649 168 33 399,479 April 86,414 141, 168 2,133 212 3 229,930 May 209,431 488, 614 6, 220 224 1 704,490 June_ 86, 502 379, 531 2,958 224 1 469, 216

Total 9, 346, 455 5, 863, 036 267,871 13,217 4, 711 15, 495, 290

Information as to the composition of these formulae will be found in Treasury Decisions Nos. 10 and 4648 and the Appendix to Regulations No. 3, Formulae for Completely and Specially Denatured Alcohol, Revised 1938, Treasury Department, Bureau of Internal Revenue.

TABLE 50.-Specially denatured alcohol: Withdrawals, by formulas, fisca year 1940

[Wine gallons]

Formula I Amount Formula I Amount Formula I Amount Formula I Amount

31, 019, 934 1, 289, 253

, ,

1

, , ,

.4 .4

- 44:iyaaril e'VA

2r,.).'2U,-,1:-I,n

knk

gg',

4, 531 39-A 17, 251 972 2 -46 1, 026, 642 39-B 194, 982

25, 415, 813 3,682 4,484 39-C ...... .. 715, 929 1, 239, 333 465,397 8,902 39-D_ _ ___ _ _ 4,666

3, 152 2, 576, 995 4, 177, 429 40 2, 613, 935 1, 789, 079 771 7, 508 42 18, 212

55,485 18,879 638, 512 44 109 78, 981 66, 684 1, 856 45 5, 898

400,125 38,274 33, 211 46 1,160 703,697 5,421 250 47 6,152

2, 139, 947 59,975 565, 715 III, 509, 432 5, 964, 592 373, 874 15, 029 Total

62,324 10,943 26, 252 1, 854 27, 418, 710 344

255 209,019 7,139

I Information as to the composition and authorized uses of these ormulae will be found in the 1931 and 1938 editions of the Appendix o Regulations No.3, Formulae for Completely and Specially Denatured Alcohol, Treasury Department, as amended by Treasury Decision No. 4967.

2 Represents an excess of returns over withdrawks...

150


TABLE 51.-Specially denatured alcohol: Withdrawals, by leading' formulas and by months, fiscal year 1940

[Wine gallons]

Formula July August September October November December

1 29 2-B 18 35-A 40__ 23-H 17 4 23-A 3-A 32 39-C 13-A 37 38-B 23-0 12-A 28 30 39-8 All others .

Total

1, 857, 270 1, 705, 374 1, 551, 012

279, 277 159, 408 193, 368 183, 360 135, 689 141, 823 72, 487 56, 028 82, 607 47, 747 38,854 61, 529 50, 853

125, 087 22, 198 24,100 19, 915 17, 312 34, 109

3, 053, 486 1, 766, 596 1, 673, 352

317, 052 371, 588 247, 025 251, 527 144, 051 155, 150 117, 255 92, 552 79, 962 36, 634 58, 495 53, 936 39, 861

107, 133 29, 954 32, 150 24, 596 11, 249 54, 295

4,076, 634 1, 788, 207 2, 172, 084

440, 023 371, 524 247, 829 281, 887 165, 414 189,839 135, 785 152, 421 112, 373 81, 853 82, 427 47, 518 63, 450

117, 457 26, 456 16,150 22, 920 16, 452 57,192

3, 464, 655 2, 021, 009 2, 302, 873

425, 330 246,851 253,177 359,058 194, 664 133, 181 137, 065 129, 873 116, 899 62, 058 70, 938 57, 627 49, 395 38,818 17, 360 513, 800 20, 693 31, 564 86, 697

3, 078, 045 1, 928, 856 2, 328, 418

562, 878 441, 567 202, 855 402, 615 193,960 162,022 130,638 97, 580 99, 529 79, 050 86, 903 92, 995 44, 723 20, 613 48, 801 24, 450 13, 263 21, 901 46, 608

3, 575, 271 2, 227, 359 2, 184, 440

570, 874 487, 561 213, 977 359, 912 160,732 162,880 120, 989 130, 808 93, 704 76, 966 64, 019 85, 656 69,892 12, 862 42, 560 40, 559 21, 723 14, 922 49, 653

6, 859, 407 8, 717, 897 10, 665, 895 10, 276, 485 10,168, 270 10, 757, 319

Formula January February March April May June Total

1 29 2-B 18 35-A 40 23-H 17 4 23-4 3-A 32 39-C 13-A 37 38-B 23-0 12-A 28 30 39-B All others_ _ _

Total

2,039, 196 2, 375, 211 2, 176,659 • 568,336 , 431,915

173,325 141, 348 173, 112 118, 653 107, 063 71,421 88,887 53, 634 14,143 15,576 34, 114

9, 699 39, 791 73,898 18,051 8, 374

45, 429

1, 628, 511 2, 468, 699 2,011, 928

597,845 309, 918 171, 602 103, 006 155, 844 112,346 79, 006 93,971 55,213 42, 787 24,700 28,881 63,114 10, 969 32, 491

19, 221 10, 661 27,108

24,467

2, 007, 813 2, 756,019 2, 186, 431

653, 832 260, 672 225,645 129, 865 178,867 137,178 92, 518 91,215 63,901 61, 695 78,517 43,097 37, 818

5, 778 27, 361

10, 430 14, 261 32,341

2, 071, 487 2, 863, 331 2, 249, 966

580, 713 477, 362 217, 152 122, 535 178,954 160, 835 105, 110 122,013 66,748 55, 312 59,663 68,869 35, 178 6, 350

39,180 24,410 15, 579 12, 360 38, 461

2, 100, 812 2,689, 661 2, 341, 031

545,071 312, 196 206,506 104, 397 218, 717 151, 492 100, 474 111. 271

78,635 45, 135 74,366 47,595 44, 347

5, 325 45, 688 32,450 9, 549

17, 329 50,074

2, 016, 754 2, 828, 388 2,238,620

423, 361 306, 869 201,504 137, 485 239, 943 143,680 90,863 90,180 88,184 73, 058 50,602 46,334 42, 970

5, 306 28, 285 24,450 12, 479 18, 597 48,593

31, 019, 934 27, 418, 710 25, 415, 813 5,964, 592 4, 177,429 2, 613, 965 2, 576, 995 2, 139, 947 1, 789, 079 1, 289, 253 1, 239, 333 1,026,642

715, 929 703,627 638,512 565, 715 461, 397 400,125 373,874 209,019 194, 982 570,560

8, 828, 435 8, 092, 287 9, 094, 254 9, 581, 557 9, 332,121 9,155, 505 111, 509, 432

Withdrawals for the year exceeding 100,000 gallons ranked in order of total withdrawals.


TABLE 52.-Specially denatured alcohol: Operations of bonded dealers, by States, fiscal year 1940

[Quantities in wine gallons]

State Number of

dealers operating I

Received Removed On hand Rine 30

California 13, 134 13,407 gg R

§g§

g1

FR

At i

,.0 oTtzt , g

-r:e gr.:747 55 4g29:<4 ---r-ta

Connecticut 33,340 33,222 Georgia 9,048 9,966 Illinois 772, 497 774, 611 Indiana 972 1,134 Kentucky 35, 214 35, 538 Maryland 169,434 160, 938 Massachusetts 257,375 265,788 Michigan 98,626 96,816 Minnesota

CO

81,957 79,323 Missouri 134,292 136,382 New Jersey 1, 291, 002 1, 288, 073 New York 261, 264 258, 487 Ohio 241, 099 243, 224 Pennsylvania 39,537 38, 117 Tennessee 6,966 6,426 Texas 12, 937 13, 305 Utah 9, 372 7, 612 Washington 4,796 4,082

Total 52 3, 472, 762 3. 466,461 381, 655

Number operating during any part of the year.

TABLE 53.-Specially denatured alcohol: Operations of manufacturers, by States, fiscal year 1940


State Number of manilla°. turers operating!

Received Recovered after use 5

Used in manufacturing

On band June 30

Alabama 38 75, 203 24, 210 98, 589 6, 317 Arizona 3 47 39 11 Arkansas 17 51,084 47, 432 11,873 California 297 2, 829, 422 1, 383, 461 4,184, 940 165, 360 Colorado 28 45,723 41,834 4,485 Connecticut 75 735,860 380,644 1, 071, 776 81,125 Delaware__. 12 08,117 312,337 376,617 15, 182 District of Columbia 33 449, 814 459 119 6, 267 Florida 29 9,823 5,508 14,708 2,119 Georgia 50 49, 084 21, 008 71, 168 1, 454 Hawaii 8 20, 158 20, 047 141 Idaho 7 2, 085 1, 394 702 Illinois 467 5, 856, 716 443, 279 6, 292,144 238, 096 Indiana 106 5, 926, 846 3, 307, 631 8, 004, 443 1,288, 442 Iowa 51 175,101 ___ 186,015 6,796 Kansas 33 54,890 30 53, 270 3,327 Kentucky 49 392, 770 394, 514 22, 039 Louisiana 77 6, 272, 273 5, 308, 997 66,198 Maine ____ ___________________________ s a-1, 385 175 271 64 Maryland 87 10, 203, 974 303, 375 10, 437, 013 180, 475 Massachusetts 289 3, 850, 935 3, 513, 103 7, 310, 057 212,543 Michigan 149 2, 244, 071 1, 673, 242 3, 911, 478 141, 330 Minnesota 67 210, 841 93 209, 836 8, 059 Mississippi 26 79,796 4, 090,044 4, 170, 991 6,111 Missouri 163 1, 808, 931 2, 649, 546 4, 445, 505 180. 551 Montana 3 13 13 3 Nebraska 24 14,412 67,368 81,170 1,408 New Hampshire 8 12, 079 12, 118 268 New Jersey__ 266 19, 336, 937 19,002, 792 38, 308, 245 670, 667 New Mexico 1 54 7 47 New York 814 4 8 224 258 2_ 826 499 k OM_ 928 315.253

Number operating during any part of the year. r In some industries where the denatured alcohol does not become a part of the product, a portion is recov-

ered and reused. 8 Represents an excess of returns over receipts. • Includes 149,020 wine gallons recovered from solutions received containing specially denatured alcohol.

152


TABLE 53.-Specially denatured alcohol: Operations of manufacturers, by States, fiscal year 1940-Continued


State

Number of manilla°.

Curers operating

Received Recovered after use

Used in manufacturing

On hand June 30

North Carolina 44 2, 581, 953 197, 480 2, 786, 604 103, 095 North Dakota 6 47 43 25 Ohio 271 997, 465 423, 278 1, 435, 485 60,993 Oklahoma 41 41, 390 46, 906 3, 393 Oregon 16 15,382 17,990 2,773 Pennsylvania 320 7, 714, 356 2, 775, 987 10, 493, 257 142,468 Puerto Rico 20 1, 570, 617 __ 1, 571, 033 1,436 Rhode Island 34 120, 334 50, 482 172, 208 5, 553 South Carolina 12 1, 088 1,135 166 South Dakota 6 277 238 73 Tennessee 72 9, 986, 502 9, 425 8, 466, 872 1, 830, 861 Texas 111 314,519 3,839 323,966 25,190

Utah 13 7, 873 7,686 501 Vermont 7 6, 023 6, 156 168 Virginia 62 586,443 795, 125 1, 362, 637 55, 927 Washington 42 7, 392 ____ _ 7, 257 1, 594 West Virginia 18 21, 194, 020 24, 786, 222 45, 975, 615 90,703 Wisconsin 101 197, 232 18 197, 995 12, 620 Wyoming 2 3 2

Total 4, 283 III, 342, 945 69, 046, 201 177, 333, 764 5, 974,138

TABLE 54.-Distilled spirits: Number of distilleries and internal-revenue bonded warehouses operated,' by States, fiscal year 1940

State

Distilleries Internal- revenue bonded ;Samuel Whisky Rum Gin Brandy Other 5 Total 5

Arizona Arkansas California Colorado Connecticut Georgia Hawaii Illinois Indiana Kentucky Louisiana Maryland Massachusetts Michigan Minnesota Missouri New Jersey New York Ohio_ Oregon Pennsylvania Tennessee Vermont Virginia Washington Wisconsin

Total

1

3

1

No,

.4-41

3

5

4.

4 d N.

N

.4.4

4:14 444

4-1

4-44-4

t-e

.M

eR

M

OC

C4

NeM

NN

N m

MY

.

2

79 2 5 1 2

12 9

72

19 8 2 3 8

12 7 7

23 1 1 8 3 1

92 5 12 120 14 221 295

I Number operated during any part of the year. Except as otherwise noted represents distilleries producing high-proof spirits.

3 Exclusive of duplications whichresulted from plants producing more than one kind of spirits. 5 Okolebao and arak.

REPORT OF COMMISSIONER OF • INTERNAL REVENUE

153 TABLE 55.-Distilled spirits: Production by kinds and by months, fiscal year 1940

[Tax gallons

Month Whisky Rum Gin 5 Brand y 5 Other spirits Total

July 3, 711, 149 153, 435 511,253 42, 367 962,596 5, 380, 800 August 4, 391, 956 175, 537 415,091 324,178 1,083,896 6,390,658 September 4, 915, 491 223,963 607, 099 3, 240, 237 1,188, 202 10,174, 992 October 7,084,085 261,503 552,101 8, 415, 140 1, 743, 021 18, 055, 850 November 9, 017, 606 281,505 571,097 3, 709, 450 I, 444, 010 15,023, 668 December 8, 060, 053 222, 402 429,927 1,113, 978 1, 759, 210 11, 585, 570 January 10, 434, 685 194,815 354,317 472, 051 1, 552, 865 12, 954, 733 February 9, 878, 334 170, 398 209, 383 278, 070 1, 588, 527 12,124, 712 March 10, 587, 747 223, 547 662,648 247,402 1, 510, 434 13,231, 778 April 11, 233, 223 188, 027 837,055 225,152 1, 465, 136 13, 948, 593 May 11, 491,570 213,358 502,079 226,572 1, 492,175 13, 925, 754 Tune 8,187, 404 223, 212 611, 521 132, 228 1, 503, 719 10, 658,089 Total 98, 993, 303 4 2, 477, 702 6, 263, 571 18, 426, 825 5 17, 293, 791 143, 455,192

Figures are in tax gallons. The tax on distilled spin s is collected on the basis of proof gallons for spirits of 100 proof or over and on the basis of wine gallons for spirits of less than 100 proof. (See secs. 2800 and 2809, Internal Revenue Code, 1939.) The proof of spirits is twice the percent of the content, by volume, of ethyl alcohol. Spirits containing 50 percent ethyl alcohol by volume are, accordingly, 100 proof. A standard proof gallon is a wine gallon (231 cubic inches) of 100 proof spirits. The number of proof gallons contained in a wine gallon of spirits of proof other than 100 is proportional to the alcoholic content. (The units described are based upon spirits at 60 degrees Fahrenheit, at which temperature ethyl alcohol has a specific gravity of .7939.)

I For additional production of gin at rectifying plants, see table 67. 3 See table 57 for kinds of brandy produced.

Includes 1,758,711 gallons produced at distilleries for denaturation. All high-proof spirits produced at distilleries except 80,377 gallons of spirits produced for denaturation,

1,331 gallons of okolehao, and 946 gallons of arak.

TABLE 56.-Distilled spirits: Production, by kinds and by States, fiscal year 1940

[Tax gallons]

State Whisky Rum Gin I Brandy i Other spirits Total

Arizona 155,788 155, 788 Arkansas 3, 936 3, 936 California 250,181 251, 184 17, 682, 761 24, 742 18, 208, 868 Colorado 8, 239 8, 234 Connecticut 18, 769 1, 256 3, M5 856 24,106 Georgia 34, 941 34, 441 Hawaii 7, 456 2, 708 10,169 Illinois 18, 462, 996 2, 001, 053 1, 721, 654 22,185, 703 Indiana 16, 725, 898 1, 443, 932 10, 588, 822 28, 758, 652 Kentucky 42, 073, 690 I, 105,113 93, 178, 803 Maryland 8, 434, 955 633, 731 4,118 3,127, 835 12, 21)0, 637 Massachusetts 66, 503 1, 295, 394 1,361 897 Missouri 368,064 368,, 064 New Jersey 375, 792 375, 792 New York 886, 697 76, 078 45, 487 1,008, 262 Ohio 4, 613, 068 16, 737 802, 393 5, 432, 198 Oregon 18, 501 18, 501 Pennsylvania 7, 080, 788 69, 739 1, 045, 718 979, 294 9, 175, 539 Tennessee 259,780 18,943 278,223 Virginia 471, 290 79, 892 551, 182 Washington 112,903 112,903 Wisconsin 3, 299 3, 299

Total 98, 993, 303 5 2, 477, 702 6, 263, 571 18, 426, 825 17, 293, 791 143, 955,192

For additional production of gin at recti ying plants, see table 68. See table 57 for kinds of brandy produced.

5 Includes 1,758,711 gallons p oduced at distilleries for denaturation. All high-proof spirits produced at distilleries except 80,377 gallons of spirits produced for denaturation,

1,331 gallons of okolehao, and 946 gallons of arak.

269679-40--11

154


TABLE 57.-Distilled spirits: Brandy 194 prod0uced, by kinds and by States, fiscal year

[Tax gallons]

Kind California New Jersey Ohio Oregon Washington Total

Grape Raisin Apple Peach Blackberry Apricot Prune Plum Pear Cherry Elderberry

Total

81,, 038

1, 708

10,566

15, 074, 979

2, 607 491

7, 045

355, 396

19, 202 253

941

4, 553

7, 642

3, 574

543 426

6, 746

6,946

4, 809

38, 548

60, 285

6,886

4, 330

2,855

115, 124, 784 2, 507, 491

2 687, 790 ' 36, 891 1 30,756

11, 441 11,376 6,946

4 5, 207 3,398

425

17, 882, 761 375, 792 16, 737 18, 501 112, 903 4 18, 426, 825

1 Includes 3,615 gallons in Arkansas. Includes 3,225 gallons in Connecticut, 4,116 gallons in Maryland, 76,078 gallons in New York, 17,556

gallons in Tennessee, and 78,797 gallons in Virginia. 1 Includes 34,441 gallons in Georgia and 489 gallons in Tennessee.

Includes 1,095 gallons in Virginia. Includes 398 gallons in Tennessee. Includes 321 gallons of raspberry brandy produced in Arkansas.

TABLE 58.-Distilled spirits: Total withdrawals, tax-paid? by kinds and by months, fiscal year 1940

[Tax gallons]

Month Whisky Rum Gin Brandy Other spirits Total

July August September October November December January February March Ap May June

Total

4, 334,371 5,065,658 6, 786, 763 8, 533, 535

10, 389,954 7,682,693 5, 486, 664 6, 616, 175 6, 461,332 5, 772, 509 5, 826, 749 8,330,966

35,217 46,645 53, 095 74,789 88, 025 60,450 47, 681 42, 652 45, 731 41, 159 43, 602 46,426

487,615 515,374 570,141 480,552 623,831 351,709 289, 570 300, 982 719,220 868, 624 495,653 647,940

65,473 83,714

125, 054 189,497 246, 863 200,514 146, 747 107,070 121,616 110, 665 96, 101 84,608

693, 751 919, 216

1, 231, 810 1, 813, 914 2,143, 784 1,084, 146

570, 621 861, 706

1,050, 466 1,000, 505 1,059, 454 1,762,100

5, 596, 427 6,630,607 8, 766,663

11,092,287 13, 470, 948

9, 379, 512 8, 541,283 7, 928,485 8,398,365 7, 7, 462 7, 521, 559

10, 862,039

81, 267,368 625,372 6, 330, 711 1, 576,911 14, 181, 273 103, 981,635

1 These figures refer to spirits withdrawn subject to tax at the rate of $2.25 per ax gallon, w th the excep-tion of brandy, for which the rate was $2 per tax gallon. Effective July 1, 1940, the rate was increased 78 cents per tax gallon on all distilled spirits. In addition, 14,469,514 tax gallons of brandy were transferred from brandy distilleries and 3,137,270 tax gallons of brandy were withdrawn from intematrevenue bonded

warehouses for the fortification of wine, subject to tax at the rate of 10 cents per proof gallon.


TABLE 59.-Distilled spirits: Total withdrawals, tax-paid,' by kinds and by States, fiscal year 1940

[Tax gallons]

State Whisky Rum Gin Brandy Other spirits spi Total

Arizona 32,039 32,039 California 4, 201, 448 18, 881 284, 234 382,119 34, 472 4,901, 154 Colorado 68, 201 68, 201 Connecticut 217, 756 7, 320 357 14, 417 172 240,022 Georgia 4,379 4,379 Hawaii 364 2,120 1,838 4,322 Illinois 16, 395, 660 90, 809 2, 020, 230 242,888 1, 245,306 19, 991, 983 Indiana 11,093,866 32, 429 1, 138, 688 60, 273 7, 512, 010 20,137, 266 Kentucky 26, 980, 450 13, 921 724 10, 291 225,814 27, 231,190 Louisiana 278, 028 25, 661 43 303, 732 Maryland 7, 552, 703 2, 257 668, 529 27,124 3, 498, 091 11,748,704 Massachusetts 1, 258, 786 272,671 3,489 31,787 50 1, 566, 783 Michigan 82, 535 82, 535 Minnesota 321, 373 294 2,157 41, 420 366, 244 Missouri 643, 777 1, 021 30 9,375 654, 203 New Jersey I, 305, 194 19,876 3, 316 399, 594 1,727,979 New York 123, 038 886,698 262,116 41 1, 261, 898 Ohio 3, 647, 801 1, 432 35, 771 132, 853 3, 817, 857 Oregon 2,937 2,937 Pennsylvania 6,835, 428 136, 681 I, 022,216 65, 031 1, 530, 429 9, 589, 785 Tennessee 7,486 1,814 9,300 Vermont 107 107 Virginia 181,579 15,515 197,004 Washington 39, 581 70 39, 651 Wisconsin 275 276

Total 81, 267,368 625, 372 6,330, 711 1, 576, 911 14, 181,273 103,981,635

l These figures refer to spirit withdrawn subject to tax at the rate of $2.25per taz gallon, with the exception of brandy, for which the rate was $2 per tax gallon. Effective July 1, 1940, the rate was incr ased 76 cents per tax gallon on all distilled spirits. In addition, 14,469,514 tax gallons of brandy were transferred from brandy distilleries and 3,137,2 0 tax gallons of brandy were withdrawn from internal-revenue bonded ware-houses for the fortification of wine, subject to tax at the rate of 10 cents per proof gallon.

TABLE 60.-Distilled spirits: Bottled-in-bond 1 withdrawals, tax-paid, by kinds and by months, fiscal year 1940

[Tax gallons]

Month Whisky Rum Gin Brandy riders Total

July 538,458 1,614 2, 703 542,805 August 658, 723 2, 386 18 3, 887 665, 014 September 930,033 2,347 35 6,698 302 939,415 October 1,175,938 2,819 105 7, 151 198 1,188,006 November 1, 885, 579 3,384 15,428 1,704,389 December I, 791, 532 5, 694 183 14,932 1,812,341 January 1, 060,627 2, 898 24 12, 611 1, 076,060 February 1, 111,148 1,999 15 3,282 1, 116,444 March 1,156 879 2, 282 5, 774 1,184, 715 AurIl 973,776 2,480 105 8,827 985,188 May 995,507 5,661 237 3,943 1,005,848 June 1,491,708 3,053 1,373 6,087 1,502,218

Total 13, 569, 728 36,397 2,096 91,221 I 600 13,699,941

1 These spirits were bottled in bond prior to the payment of tax, with the exception of 1,713,957 gallons of whisky and a lag gallons of brandy battled in hand after payment of tax. The figures in this table are included in total wit drawals as sho n in table58.

Okolehao.


TABLE 63.-Distilled spirits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by years and seasons of production, June 30, 1940

[Tax gallons]


TABLE 61.-Distilled spirits: Bottled-in-bond I withdrawals, tax-paid, by kinds and by States, fiscal year 1940

[Tax gallons]

State Whisky Rum Gin Brandy Other spirits Total

California 487,534 325 34 38,963 526,856

Colorado 6,782 6,782

Connecticut 16, 207 16, 207

Hawaii 89 14 500 603

Illinois 1, 473,353 259 1 4, 872 1,478,485

Indiana 1,166,621 300 10,342 1,177, 263 Kentucky 6, 268,480 18 114 4, 442 6, 273,054

Maryland 743,723 1, 177 744,900

Massachusetts 104, 872 27, 460 53 39 132, 424

Minnesota 27, 761 27, 761

Missouri 193,376 9 30 6 193,421

New Jersey 190, 577 1, 740 6,815 198,132

New York Ohio

80,315

604,111 1,671 82,486

604, Ill

Pennsylvania 2, 192, 287 8,012 123 23,894 2,224,316

Washington 13, 140 13, 140

Total 13, 569, 728 36,397 2, 095 91, 221 2 500 13,699, 941

1 These spirits were bottled in bond prior to the payment of tax wi h the excep ion of 1,713,957 gallons of whisky and 3,738 gallons of brandy bottled in bond after payment o tax. The figures in this table are in-cluded in total withdrawals, as shown in table 59.

Okolehao.

TABLE 62.-Distilled spirits: Stocks remaining in internal-revenue bonded warehouses, by kinds and by States, June 30, 1940

[Tax gal tins]

State Whisky Rum Gin Brandy Other • spirits Total

Arizona 426,893 426,893

California 4,520, 652 22,423 57,243 15, 878, 121 4,964 20,483,403

Colorado 137,357 137,357

Connecticut 120,455 6,4457 898 53,582 684 182,076

Georgia 43,601 43,801

Hawaii 8,157 9, 180 17, 203 34, 540

Illinois 78,118, 642 110, 365 41,395 430, 581 1, 353,582 80, 052, 585

Indiana 75, 783,610 31, 979 48, 050 339, 351 12, 703,346 88, 906,336

Kentucky 197, 823, 912 393, 522 7, 572 29, 498 32, 223 198, 236, 727

Louisiana 115, 305 358,102 12, 393 485,800

Maryland 48, 001,473 480 8,811 62, 698 3,229,444 51, 302, 906

Massachusetts Michigan

2, 921, 756 567,196

1, 336,136 51 91, 850 4, 349, 793 567, 196

Minnesota 185, 437 430 2, 822 17, 200 205,889

Missouri 1, 039, 767 494 491 5,968 1,046, 720

New Jersey 1, 341, 641 8, 425 498 959, 990 2, 310, 054

New York 77, 510 597.333 284 675,127

Ohio 15,070, 117 766 44,099 3, 164, 537 18, 279, 619

Oregon 51, 203 51, 203

Pennsylvania 52, 450, 215 1, 390, 612 26, 797 398,800 885, 827 55, 152,051

Tennessee 296,058 16, 595 312, 653

Vermont 22, 500 22, 500

Virginia 1, 587,151 155,685 1, 742, 836

Washington Wisconsin 74,071

280, 391 292 _ r

3, 715 28, 710 312, 816 74, 363

Total 480, 937, 609 3, 618, 690 210, 736 19, 213, 345 21, 414, 594 1 525, 394, 924

la addition, there were 7,461 gallons of unclassified spirits in export storage warehouses.

Year Season Whisky Rum Gin Brandy Total s°ptikerints

1911 Spring 89 Fall 1

8935 135

1912 Spring 689 889 Fall 30 162 192

1913 Spring 2,739 137 2, 876 Fall 1, 553 1, 553

1914 Spring 2,497 2,497 Fall 318 279 597

1915 Spring 2,193 58 6 2,267 Fall 1,428 131 1,559

1916 Suring 18, 757 18,757 Fall 11, 915 300 12,388

1917 Spring 7, 898 297 1, 644 96 7, 082 17, 017 Fall 12, 338 449 25, 639 11 18, 757 57,194

1919 Fall 87 179 266 1920 Spring 286 I 98 384

Fall 2,502 2,502 1921 Spring 2,074 2,074

Fall 52, 080 959 53,034 1922 Spring 351 351

Fall 357 357 1928 Spring 666 666 1932 Fall 15,435 12, 229 10, 356 38, 020 1933 Spring 163, 344 3, 760 167,104

Fail 270, 753 80, 410 12,138 363, 301 1934 Spring 2, 066, 861 13, 314 441 75, 595 2,156, 211

Fall 3,193, 701 332, 517 417 52, 225 3, 578, 880 1935 Spring 7, 277, 272 879, 148 821 45, 784 8, 203, 025

Fall 14, 115, 263 99,619 12,598 224,645 14,452,125 1936 Spring 44, 894, 096 136,132 5,232 185,542 45, 171,002

Fall 73, 459, 8IXI 185, 338 3,222 480,878 334,816 74,964, 153 1937 Spring 72,106, 709 326, 629 15, 589 304, 478 734, 248 73, 987, 648

Fall 35, 854, 657 241, 871 13, 646 1, 768, 833 820,646 38,699,553 1938 Spring 92,188, 42,188,904 70, 632 2, 744 480,319 2, 317, 400 45,059, 999

Fall 39, 792,505 304,449 1, 985 11,261, 468 1, 909,947 53,270,334 1939 Spring 48,262, 530 273,476 1,315, 877 5,049,079 59,900,957

Fall 36, 096, 829 335, 872 20,179 2,169, 313 3,900,897 42,523,090 1940 Spring 61, 109, 178 328, 034 106,699 818, 570 6, 321, 629 68,682, 110

Total 480, 937, 609 3, 618, 640 210, 736 19, 213, 345 21,419, 594 5 525,394,924

Due to error, no figure was reported as of June 30, 1939. In addition, there were 7,461 gallons of unclassified spirits in export storage warehouses.

Molasses' State

Grains

Arizona California Colorado Connecticut Hawaii Illinois Indiana Kentucky Maryland Massachusetts Missouri New York Ohio Pennsylvania Tennessee Virginia Wisconsin

Corn

Pounds 1, 176, 294 % 607, 873

94,080 174,766

163,191,4% 246,905, 380 339, 197, 602

61, 233, 092 582,800

3,423,814 9, 570, 174

48, 697, 392 40, 127,851

% 609, 712 3,603, 768

7, 358

Rye

Pounds 486,666 398, 665

11, 760 86,427

64,250,812 44,900,668 83, 906, 5® 64,020,991

80, 479 671,077

76,038 8, 246, 224

41, 321, 712 289, 408

1, 184, 400 34,016

Malt

Pounds 300,246 445,286

11, 760 25, 520

29,857, 599 3% 013,424 63,917,886 22,004, 797

81, 160 607, 349

1, 315, 788 7, 308,784

12, 649, 356 354,480 713, 606

9, 688

Wheat

Pounds

1, 603,280

71, 4130 109, 338

Total

Pounds 1,963,206 4,451, 704

117,600 230, 713

252,299,839 326,819,462

• 489, 161, 058 147, 258, 880

744, 439 4,70%240

10,962,000 6%323,800 94,208, 257 3, 253, 600 5, 601, 774

51, 062

Gallons

190, 397

16,400

1,435, 394

1, 598,750

1,087,060

Total 922,203,384 309, 909, 733 169,616,709 1, 784, 018 1, 404, 049, 632 4,328,001


TABLE 66.-Distilled spirits: Materials used in the production of brandy, by kinds and by States, fiscal year 1940

FRUIT I


TABLE 64.-Distilled spirits: Losses in internal-revenue bonded warehouses from leakage and evaporation, by kinds of spirits and by States, and other losses, by kinds of spirits, fiscal year 1940

[Tax gallons]

State Whisky Rum Gin Brandy - Other spirits Total

Losses from leakage and evaporation: I Arizona 4, 771 4, 771

California 780, 755 2, 661 837 50, 510 1, 319 836,082

Colorado 10,235 10,235

Connecticut 24,756 623 1 1,663 31,043

Georgia 230 230

Hawaii 50 96 466 148 760

Illinois 2, 507, 34D 8,442 842 22,595 26,262 2, 565, 490

Indiana 2, 137, 200 1, 426 758 6,863 292, 719 2, 438,768

Kentucky Louisiana

5, 365, 492 28,175

2,238 2, 300

1,166 9

2,121 23,003 5,393, 020 30,484

Maryland 1, 585, 778 357 4,887 186,028 I, 777, 050

Massachusetts 191, 969 36, 788 3, 108 231, 865

Michigan 14, 675 14,675

Minnesota 65,411 36 1 4,327 69,775

Missouri 108, 517 240 1,020 102 109,879

New Jersey 209,165 1,824 1 53,778 264,758

New York 26,804 30 35, 676 1 62, 511

Ohio 677, 707 193 2, 158 6,380 686, 438

Oregon 388 388

Pennsylvania 1, 561, 019 23, 775 382 9, 329 75, 982 1,670, 487

Tennessee 451 34 485

Vermont 23 23

Virginia 24,988 2,661 27,649

Washington 7,822 1,897 9, 719

Wisconsin 25 25

Total 15, 337,104 80,999 5, 513 202,127 610,865 16,236,608

Losses from other causes I 5,682 54 1,777 6,287 967 14,767

Total losses 15, 342, 786 81, 053 7, 290 208,414 611,832 16,251,375

1 Difference between entry and withdrawal gauge of all spirits withdrawn from bonded warehouses. Losses from fire, theft, casualty, etc

TABLE 65.-Distilled spirits: Grains and molasses used in production,' by States, fiscal year 1940

For materials used in the production of brandy see table 66. In addition to the grain and molasses shown above, 10000 pounds of sake lees, 800 pounds of coconut juice, and 1,780 gallons of guava and cane juice used in 8Wall, and 206,939 pounds of diamalt used in Illinois.

1 All used in the production of ruin with the exception of 190,397 gallons in California and 1,002,585 gallons in Pennsylvania used for gin, 2,400 gallons in Hawaii used for okolehao, and 800 gallons in Hawaii used for spirits.

Includes 535,788 pounds of barley.

Kind California Tennessee Watling] Total

Pounds Pounds Pounds Pounds Raisins 9, 658,421 9, 658,421 Grapes 7,891,997 7,841,947 Apples 1, 737,000 1,479, 157 1, 224,610 4,440, 767 Apricots 1, 200,000 1,270,000 Peaches 235,000 103,957 338,957 Pears 49,998 49,998

Total 20, 672, 368 1, 633, 112 1, 224, 610 23, 530, 090

FRUIT WINE, CIDER, AND JUICE '

Kind California New Jersey Ohio Oregon Washing- ton Total

Gallons Gallons G allow Gallons Gallons Gallons Grape 101,045, 478 68, 347 276,995 1 101,411, 710 Raisin 18, 124, 015 18, 124, 015 Apple 235, 000 3, 016,668 34, 395 56, 971 472, 329 3 4, 956,875 Blackberry 93,187 27,424 37,994 $ 166, 945 Peach 1,500 6 142,924 Prune 83,050 33,373 115,423 Pear 47, 852 47, 852 Plum 40,285 40,285 Cherry 3, 095 15,843 18, 938 Apricot 10, 500 10, 500 Elderberry 3, 149 3, 149

Total 119, 986, 543 3, 121, 055 136, 410 145, 108 836, 034 7 125, 091, 983

I In addition, the following amounts of fruit residuums were used: ,744 gallons of lees in Arkansas, 864,802 gallons in California, and 21, 26 gallons in Ohio; and 4,669,562 gallons of grape pomace in California.

3 Not included are 12,471,506 gallons of grape wash in California. Includes 20,890 gallons in Arkansas. Includes 40,214 gallons in Connecticut, 37,800 gallons in Maryland, 589,504 gallons in New York, 111,652

gallons in Tennessee, and 462,392 gallons In Virginia. 6 Includes 9,640 gallons in Virginia. 6 Includes 141,424 gallons in Georgia.

Includes 3,367 gallons of raspberry wine in Arkansas.

TABLE 67.-Rectified spirits and wines: Production, by kinds and by months, fiscal year 1940

[Proof gallons fl

Month Whisky Gin Cordials and Ii- queurs

Miscellane- ous Total

July 2, 013, 707 773,516 119,123 24,958 2, 930, 302 August 2, 332, 435 672,674 150, 711 33,093 3,188,913 September 3,257,988 493,444 223,737 30, 793 4,004,962 October 4,329,109 544, 966 296, 249 31,393 5,201, 714 November 5,533,073 447,938 318, 362 42,905 6, 341, 278 December 3, 7A9, 488 411, 595 296,209 44,992 4, 002, 284 January 2, 077, 502 357, 737 211, 364 32, 117 2,678, 720 February 3, 838, 870 360, 627 177, 856 24,430 3, 401, 783 March 2,663 386 599,538 179,550 31,715 3, 480, 189 April 2, 764,123 772,980 156,127 27,804 3, 721, 034 May 2, 694,226 590, 808 157,449 23,203 3, 466, 286 Tune 4, 218, 320 842, 274 150, 969 27, 642 5, 239, 105

Total 37, 977, 224 6, 866,097 2,437, 706 2 375, 543 47, 656, 570

1 The figures are in proof gallons. Except for compounds containing sweet wine fortified with grape brandy, the tax on rectified products is collected on the basis of proof gallons. (See sec. 2801, Internal Reve-nue Code 1939.) For a definition of a proof gallon see footnote 1, table 42.

'Includes 110,809 proof gallons of rum, 78,9% proof gallons of alcohol, 74,372 proof gallons of brandy, 31,440 proof gallons of wine, 3,496 proof gallons of vermouth, 177 proof gallons of high-proof spirits, and 76,316 proof gallons of other unclassified spirits.


TABLE 68.-Rectified spirits and wines: Number of plants operated and production by kinds, by States, fiscal year 1940

[Quantities In proof gallons]


TABLE 70.-Rectified spirits and wines: Alcoholic liquors I used in rectification, by kinds and by States, fiscal year 1940

rpm( gallons]

State Number of plants

operated i Whisky Gin

Cordials and

liqueurs Miscalls-

nexus Total

Arkansas California Colorado Connecticut Hawaii Illinois Indiana Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Missouri New Jersey New Mexico New York Ohio Oregon Pennsylvania Rhode Island Tennessee Vermont Washington Wisconsin

Total

32

15 1

26 12 10

7 1

19 29

3 4 8

14 1

19 11

29 1 1 1 3 5

1

1

1

467, 899

278, 290 168

2, 056, 700 8,157, 610 4, 028, 648

782 3, 819

9, 965, 761 1, 189, 153

7, 222 12, 803 4, 651

1,82, 015 311

830, 018 1, 333, 224

7, 758, 754

31, 690 1, 336

23, 258 71

2,041

3, 287 698, 226

2, 433 300, 558

356 342, 411 189, 034 30, 852

183, 928 17, 542

197, 237 558, 098

85 6, 450

83, 861 2, 093, 598

73 349, 234 721, 669

1, 087, 676

10, 879 8, 610

2,442 94, 676

593 90, 939

509 717, 524 40, 000 8, 966

25, 116 1,222

25,117 408, 571 182, 278 59, 324 92, 777

112, 405 1, 193

64, 584 230, 398

260 243, 932

1, 087

2, 213

649 30, 898

33

38,611

41, 608 2, 763

43, 935 17, 002

75 1,168

5, 894 23, 531 9, 501

38, 732 105

4, 907 2, 854

37, 426 47, 475

64 57, 703

2, 189

5,729 1, 299, 412

3, 026 711, 395

3, 796 3, 160, 570 8, 403, 646 4, 068, 21

210, 994 22,593

10,194, 009 2, 179,351

199,086 117, 309 181, 394

4, 033, 925 4, 431

1, 281, 262 2, 332, 766

324 9, 128, 065

24, 345. 2, 284 2,074

43, 218 43,033

255 37, 977, 224 6, 866,097 2, 437, 706 1 375, 543 47, 656, 579

2 The number operated during any part of the year. 'Includes 110, 809 proof gallons of rum, 78,933 proof gallons of alcoho , 74,372 proo gallons of brandy, 31,440

proof gallons of wine, 3,496 proof gallons of vermouth, 177 proof gallons of high-proof spirits, and 76,318 proof gallons of other unclassified spirits.

TABLE 69.-Rectified spirits and wines: Alcoholic liquors I used in rectification, by kinds and by months, fiscal year 1940

[Proof gallons]

Month Alcohol Whisky High-proof spirits 2

Wine Miscalls- nexus Total

July August September October November December January February March April May June

Total

1, 285, 046 1, 299,644 1, 442, 235 1, 717, 551 1, 773, 719 1, 392, 737 1, 050, 926 1,196, 854 1, 504, 973 1,663, 121 1, 300, 963 I, 848,189

780, 812 938,359

1, 340, 959 1, 831, 021 2, 320, 026 1, 381, 656

915, 564 1, 085, 389 1,112,689 1, 075, 211 1, 051, 577 1, 482, 250

796, 390 848,257

1, 259, 660 1, 742, 568 2,175, 415 1,015, 987

544, 007 910, 565 934, 585 963, 561

1, 026, 195 1, 683, 939

9, 510 13, 396 12, 749 22, 581 28, 793 28, 930 21, 749 15, 868 17, 465 20, 009 18, 106 19, 923

29, 877 52,567 48,016 81, 114 94, 343 87, 429 52, 906 52, 568 48, 701 44, 738 38,633 48, 817

2, 881, 635 3, 152, 223 4,103, 619 5, 394, 835 6, 392, 296 3, 936, 739 2, 585, 152 3, 261, 244 3, 618, 413 3, 766, 640 3, 435, 474 5, 083,118

17, 475, 958 15, 295, 513 13, 901, 129 229, 079 5 679, 709 47, 581, 383,

1 Includes imported as well as domestic liquors. 2 Represents high-proof spirt s produced at distilleries.

Includes 321,911 proof gallons of brandy, 135,690 proof gallons of rum, 127,276 proof gallons of gin, 56,947 proof gallons of cordials and liqueurs, 12,104 proof gallons of vermouth, and 25,781 proof gallons of other unclassified spirits.

State Alcohol Whisky High-proof spirits 2 Wine Miscel- laneous Total

Arkansas 5,848 24 6,872 California 1, 076, 955 163, 789 12, 598 57, 495 1,310,837 Colorado 3.056 3. 056 Connecticut 521, 215 156, 397 11, 336 1, 580 19, 919 710, 447 Hawaii 375 295 468 2, 572 3, 710 Illinois 1, 086, 458 757, 670 I, 099,203 81, 952 143, 558 3,168, 839 Indiana 642, 639 2, 366, 703 5, 270, 206 13, 084 49, 019 8, 341, 651 Kentucky 231, 469 2, 716, 142 1, 127. 189 1, 729 4, 425 1, 080, 954 Louisiana 203, 241 4,108 110 1, 745 209, 204 Maine 21, 604 1,147 22, 751 Maryland 1, 037, 131 4, 437.684 4, 707, 892 6, 713 22. 367 10, 211, 787 Massachusetts 1, 685, 747 401,490 42,330 54,806 2, 184, 373 Michigan 145, 795 14, 562 4,833 39,530 204,720 Minnesota 66,493 5,312 463 897 44,651 117,816 Missouri 162, 371 8,538 49 2. 421 10, 774 182,153 New Jersey 3, 500, 824 519.246 549 6, 291 33,044 4,059, 954 New Mexico 1, 199 325 2, 733 342 4, 599 New York 881, 259 318, 506 3, 966 16, 859 83, 922 1, 244, 512 Ohio 1, 652, 415 570, 960 346 10, 244 23,169 2. 257, 134 Oregon 208 18 17 243 Pennsylvania 4, 462, 067 2, 834, 661 1, 679. 635 22, 487 102, 788 9,101, 638 Rhode Island 17, 340 6, 955 76 24, 371 Tennessee 1, 642 76 595 2, 313 Vermont I, 335 654 7 35 2, 031 Washington 35,263 8.239 66 26 43,594 Wisconsin 32,009 4,349 1,583 4,888 42,829

Total 17, 475.958 15, 295, 513 13, 901, 129 229,079 3 679, 709 47, 581, 388

1 Includes imported as well as domestic liquors. 2 Represents high -proof spiri s produced at distilleries.

Includes 321,911 proof gallons of brandy, 135,690 proof gallons of rum, 127,276 proof gallons of gin, 56,947 proof gallons of cordials and liqueurs, 12,104 proof gallons of vermouth, and 25,781 proof gallons of other unclassified spirits.

TABLE 71.-Fermented malt liquors: Production and tax-paid withdrawals, by months, fiscal year 1940

[Barrels of 31 gallon ]

Month Production

Tax-paid withdrawals

Total in barrels and kegs

By pipe line for bottling

July August

5, 641, 326 5, 458,477

5, 538, 668 5, 718, 641

2, 808, 837 2, 843, 335

2,729, 831 2,875, 3013

September 4, 395, 461 4,922, 997 2,474,851 2,448, 146 October 4,237, 570 4, 169. 153 2,115,990 2, 053,163 November 3, 692, 728 3, 826, 964 1, 944, 131 1, 882, 833 December 3, 611, 695 3.933, 519 1, 994, 862 1, 938,657 January 3, 788, 276 2, 928, 330 1, 440, 558 1, 487, 772 February 3,477, 429 3, 238, 193 1, 621, 088 1, 617,105 March 4, 384, 648 3, 811, 295 1, 847, 533 1, 983, 782 April 5, 124,256 4,180, 697 1, 998, 831 2,187, 866 May 5, 484, 811 4, 883, 602 2, 308, 703 2, 576, 899 June 5, 597,062 5, 858.171 2, 613, 446 3, 242, 725

Total 54, 891, 737 53,014, 230 26,010,106 27, 004,085


TABLE 72.-Fermented malt liquors: Breweries operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940

[Quantities in barrels of 31 gallons]

State

Number °f brew-

cries operated 1

Production Withdrawals

Losses On hand June 30

Tax-paid Tax-free I

Alaska

el..W

.F

.CN

O.S

Ca

NI■

Mcc4

.-im

,-“-lopM

CgM

..MW

Main

MgM

M

C

,-1 m..

.-1 C

D C

1,330 1,444 105 380 96 Arizona 26,427 27, 136 157 1,072 4, 716 California 2, 687, 680 2, 548, 649 10,876 77,205 361, 175 Colorado 258, 992 253,987 1,811 5,703 66,558 Connecticut 417, 967 400, 060 3,808 24, 813 57, 118 Delaware 49, 362 50,019 581 1, 764 6, 076 District of Columbia 89,665 88,467 888 3,345 19,844 Florida 218, 417 212, 506 1, 485 7,653 40,155 Georgia 66,552 63,175 370 2,158 16,030 Hawaii 81,994 79,079 915 1, 521 15, 371 Idho 3,638 34, 978 574 1 993 , 7, 830 El

ainois 3, 747, 516 3,656,689 32,445 123,139 588,

Indiana 1,699,364 1,667, 696 7,679 46,486 294,219 Iowa 136, 575 136, 748 765 4, 927 25, 694 Kentucky 811,163 775, 912 5, 943 21, 396 122,102 Louisiana 909, 818 883, 316 5, 989 39 435 80,356 Maryland 1, 295, 609 1,265,323 7, 784 36, 383 164, 006 Massachusetts 1, 287, 934 1, 217, 571 11,190 76,288 170, 888 Michigan 2, 739, 981 2, 669, 393 12, 670 87, 837 465959 Minnesota 2, MO, 240 2, 512, 190 58, 633 97,445 845,025 Missouri 4, 302, 715 4,086, 357 30,013 157, 235 751,087 Montana 191, 269 189. 175 1,556 4,037 31, 252 Nebraska 338, 796 329, 536 2,106 11, 997 59, 503 Nevada 16.906 16, 981 93 279 3, 805 New Hampshire 39,037 35, 782 328 2, 211 6,139 New Jersey 3, 452, 623 3, 391, 285 18, 745 145, 380 487, 380 New Mexico 801 New York 4867, 803 8, 547, 827 97, 313 294, 203 1, 532, 059 North Carolina 101,061 95,715 152 4,471 18, 103 Ohio 3, 712, 656 3, 595,129 25, 276 111,328 646,978 Oklahoma 76, 466 77, 706 669 4, 665 13,281 Oregon 129,987 113,823 946 3,630 35,144 Pennsylvania 6, 195,236 5,934,996 39,874 227,006 920,229 Rhode Island 847,187 603, 396 3, 736 40, 904 94,945 South Dakota 2.562 2,826 57 95 488 Tennessee 139,291 124, 950 1, 798 5,900 28, 759 Texas 805,134 770,320 4,474 29,833 162.452 Utah 124,173 118,308 632 6.834 21,317 Virginia 123, 451 115,348 1,073 3,431 25,753 Washington 759,383 749,697 3,869 19,708 169,445 West Virginia 34,144 32,842 780 1, 395 4,660 Wisconsin 5, 701, 887 5, 530, 144 52,053 179,156 1, 154, 288 Wyoming 57, 046 57, 851 475 2, 950 11, 516

Total 611 54,891, 737 53, 019, 230 399,186 1,911, 340 9, 019,354

Number operated during any part of the year. s Including amounts consumed on brewery premises.


163

TABLE 73.-Fermented malt liquors: Withdrawals, tax-paid and tax-free, by States, fiscal year 1940

[Barrels of 31 gallons]

State

Tax-paid withdrawals Tax-free withdrawals Total with-

drawals In barrels and kegs

By pipe line for bottling

Consumed on premises

For cereal beverages For export

Alaska 1, 444 106 1,549 Arizona 5, 518 21, 618 167 27, 293 California 367,139 2,181,510 9,196 323 1,357 Z 559, 626 Colorado 107,072 146,915 1,811 255,798 Connecticut 238, 562 161, 498 % 808 903,388 Delaware 30,016 20,003 581 50,600 District of Columbia 18,975 69,992 888 89,365 Florida 20,497 192,009 1,485 213,991 Georgia 7,947 55,228 370 63,545 Hawaii 11, 721 67, 358 915 79, 494 Idaho 18, 242 18, 736 574 35.552 Illinois 1, 661, 967 1,994, 722 22, 213 10, 232 3,689. 134 Indiana 362 350 1, 306, 348 7, 679 1,675, 375 Iowa 61,600 85,148 766 137, 518 Kentucky 239,086 536,826 3,990 1,453 781,355 Louisiana 88,027 795, 289 9, 632 857 388, 805 Maryland 558,283 707,040 7, 551 233 1, 27$107 Massachusetts 828, 334 389, 237 11, 190 1, 228, 761 Michigan 1,001,646 1, 667, 747 12 670 2, 682083 Minnesota 1,371,643 1,140, 547 10,100 48, 533 2, 570, 823 Missouri 1,831, 876 2 454, 481 19, 330 4, 584 8,099 4,118, 370 Montana 125, 408 63, 787 1, 556 190, 731 Nebraska 93,002 236, 474 $106 331, 642 Nevada 12,606 4,975 93 17,074 New Hamsphire 22, 836 12, 946 328 34110 New Jersey 1,951, 376 1,389,910 15,715 3,030 8, aeo, oao New York 4 995, 274 Z 552, 553 45,893 1,420 8, 595,140 North Carolina 3, 212 92, 503 152 95,887 Ohio 1, 561, 415 2,033, 719 19, 458 5, 818 3, 620, 905 Oklahoma 10, 278 67, 430 869 74 375 Oregon 56. 227 57, 596 946 114, 769 Pennsylvania 3, 338.480 Z 598, 516 39, 302 253 319 5,974, 870 Rhode Island 418, 419 184, 977 3, 736 607,132 South Dakota_ 1, 668 1,158 57 Z 883 Tennessee 11,375 113,575 1, 798 126,798 Texas 83,305 837,015 4,974 774,794 Utah 43,744 69,562 632 118,938 Virginia 4,886 110,483 1,073 116,421 Washington 365,513 384,084 3,869 753,968 West Virginia 1, 911 30, 931 780 33, 622 Wisconsin 3, 259,744 2, 270, 400 24,127 3,973 23, 953 5, 582,197 Wyoming 24085 32,786 475 5%326

Total 28,010, 185 27,094,066 286,749 64,937 47,500 53,413,918


TABLE 74.-Fermented malt liquors: Materials used in production, by kinds and by States, fiscal year 1940

Grain and grain products t Sugar and

scups Hops and hop extract Rate

Malt Corn Rice

Pounds Pounds Pounds Pounds Pounds

Alaska 58,596 8,500 5,200 1,117

Arizona 958,937 248, 59 1,210 11,637 295

California 93, 408,191 14,034,387 14,103, 487 4, 566,696 1, 528,

Colorado 9,335,930 707, 514 2,218, 800 20,396 150,168

Connecticut 15,420, 538 3,968,042 84,000 2,518,161 328,067

Delaware 1,946,309 617,640 46,080 2,722 32,751

District of Columbia 3,033,100 1,455, 503 67,500 41,960

Florida 7,708,882 744,300 1,801,144 599,247 19,134

Georgia 2, 179,875 782,300 379,600 43,841

Hawaii 1,884,932 195, 500 9, 536,309 236,377 24,040

Idaho 1,399,558 205,297 198,882 5,655 21,742 753

Illinois Indiana Iowa

120,672,833 62,190,299 4,538,418

40,852,045 14, 638,600 1,829,340

11,936,345 673,000

5, 824, 93 4,6 16,688

"I 22,840

1,959, 90, 106 3 79,144

Kentucky 27, 817,004 2,921, 620 7, 259, 940 811,555 471,970

Louisiana 29,595, 478 7,726,400 6,370, 469 454,386

Maryland Massachusetts

47, 573,628 51, 729, 876

8,665, 475 7, 206, 045

2,926,194 1,548,292

5,996, 726 11, 882, 866

797,147 1, 95,024

Michigan 98, 749, 555 28, 496, 725 8,043,045 2,363,482 1,486, 651

Minnesota 89, 461,426 14,779,272 13,890,026 1,435,137

Missouri 144, 793,331 11, 209,834 51, 676, 249 1,695, 611 2,283,254

Montana 7, 533, 367 317,420 1,398,900 463,069 102,345

Nebraska 10,988, 584 2,666,062 1,457, 800 368,568 159,938

Nevada New Hampshire

582,813 1, 282,740

192,100 254,120

36,500 200 537, 210

9, 220 31,980

New Jersey New York

131,49, 619 329, 492, 533

32, 458,686 86,092,043

1, 131,932 17,431,453

14, 579,018 19,901,940

2,193,220 5,399, 517

North Carolina 3, 381,930 1,152,200 638, 400 59, 598

Ohio 127, 793, 254 34, 500, 831 10,648,170 7,328,773 2, 128,634

Oklahoma 2,366, 895 429,900 574,800 2,220 36,870

Oregon Pennsylvania

4, 725, 595 227,074, 105

45, 850 54, 649,871

1, 413,100 10, 721,041

29,853 23,258, 520

77,832 3,858,826

Rhode Island 23,417, 396 4, 563,500 1,799,367 5,895,819 591, 265

South Dakota 116, 294 1, 234

Tennessee 4,407,680 639,720 1,062,140 326,650 60,887

Texas 28,261, 830 324,000 10,952,807 606, 327 433,189

Utah 4, 329,922 446, 190 650,200 67,376

Virginia 4, 429,279 1,301,930 110,400 177,775 70,948

Washington 27,976,363 1, 789,382 6, 530,927 582,132 430,79

West Virginia 1, 268, 570 406,544 2,699 19,807

Wisconsin 200,961, 604 66,326,915 6, 596, 721 8, 276, 619 2,739,452

Wyoming 2,088,656 433,315 188,750 29,855 34,951

TotaL 1,958.419, 675 441, 101, 545 188,943,875 144,877,697 31, 926,866

1 In addition, 3,987 pounds of rye and 3,535,908 pounds of wheat and wheat flakes.

REPORT OF COMMISSIONER OF INTERNAL REVENUE .

165

TABLE 75.-Cereal beverages:I Plants operated, production, and withdrawals, by States, fiscal year 1940

[Quantities in gallons 2]

State Number of

plants operated 3

Production Withdraw- als

On hand June 30

California N

...

..~

, I

10, 017 10, 017 Kentucky 29, 977 30, 504 3,100 Minnesota 1, 167, 925 1, 131, 570 56, 606 Missouri 114, 762 121, 613 15, 310 Ohio 149, 017 140, 515 5, 580 Pennsylvania 3,038 1,550 Wisconsin 98,394 88,567 11,718

Total 17 1, 573,130 1, 524, 336 92, 314

1 Containing less than one-half of 1 percent of alcohol by volume. 'Standard United States gallons of 231 cubic inches.

3 Number operated during any part of the year.

TABLE 76.-Still wine: Production and withdrawals, by months, fiscal year 1940

[Wine gallons i]

Month Tax-free withdrawals ,

Tax-paid Withdrawals

Production 2

Total Not over 14 percent

alcohol

Over 14 and not over 21 percent alcohol

Over 21 and not over 24 percent alcolfol

July August September October November December January February March Arr II May June

Total

918, 003 5, 220, 604

44, 350, 639 105, 453, 497 35,909, 761 8,133, 062 2,822, 212 2, 066,030 I, 93Z 142 1, 830, 620 1, 712, 462 2, 018, 705

470, 662 2, 543, 697

25, 927,936 63, 821, 384 26, 089, 614 7, 718,048 2, 747, 275 1, 775, 538 1,497, 713 1, 536,896 1, 222, 651 1,114, 874

4, 242, 830 5, 053, 337 6, 208, 901 8, 011,143 8,623,177 9,117, 717 5, 913, 734 6, 392, 989 6,331,570 6, 070, 519 5, 781, 859

10,4%, 810

1, 442, 246 1, 677, 078 1,992, 285 2, 451, 580 2, 775,397 2, 754, 532 1,812, 561 2, 056, 248 I, 983, 575 2, 016, 417 1, 731, 786 1, 979, 310

2, 796,469 3, 372, 391 4, 212, 396 5, 553, 022 5, 838, 561 6, 355, 027 4, 095, 585 4, 328,960 4,340,969 4, 045, 540 4, 038, 784 8, 439, 005

4,115 3, 868 4, 220 6, 541 9, 219 8,158 5, 588 7, 781 7,026 8, 562

11,589 10,495

212, 367, 737 136, 466, 288 82,176, 586 24, 673, 015 57, 416, 709 88,862

Standard United State gallons of 231 cubic inches. 2 Production represents the amount removed from fermenters, including wine to be used as distilling ma-

terial in the production of brandy. Increases by amelioration and fortification occurring after removal from fermenters are shown in table 79.

Includes: 135,134,639 gallons removed for use as distilling material, of which 122,323,519 gallons were "substandard" wine (i. e., produced with excessive water or residue materials); 503,416 gallons removed for the manufacture of chat/mar/Bey artificially carbonated wine; 856429 gallonaremoved for the manufacture of vermouth; 168,549 gallons -removed for the manufacture of vinegar; 158,78A gallons removed for export; 44,132 gallons removed for family use; and 638 gallons removed for the use of United States.


TABLE 77.-Still wine: Bonded wineries and bonded storerooms operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940

[Quantities In w ne gallons]

State

Number of pram- Lees operated 1

Production!

Withdrawals

Losses Loss On hand June 30

Bonded wineries

Bonded storerooms only

Tax-free Tax-paid

Alabama Arkansas California Colorado Connecticut Florida Georgia Hawaii. Idaho Illinois Iowa Kentucky Louisiana Maryland Massachusetts Michigan Minnesota Missouri Nevada New Jersey New Mexico New York North Carolina Ohio Oregon Pennsylvania Rhode Island South Carolina Tennessee Texas Virginia Washington West Virghiut. Wisconsin

Total

8 47

2

1

1

4

11 1

14 30

12 10 35

4 1

3 1

3

"

1-11-1e1

I --

----- en

tm-e

aceen

a..a

■.M

CL

O

4,927 360, 843

199, 582, 378

34,231 534, 503

10, 347

. 21,088 15,046

78, 463

1, 599,171

25, 884

633,458 7, 699

4, 520, 839 126,108

2,128, 008 268, 546

11,668

3,429

14,333 137, 727

1,890, 603

3, 300

55,084

557

750

274, 701

22, 750

556

675

190 40, 207

134,202, 679

6,191 261

152, 624 1, 780

1,089 135

2,700 1, 814

10, 941

30, 940

310, 131 296

520, 783 877

183, 948 146,876

49

21

201 22,472

827,483

8.720

1,935 301, 738

44, 415, 000 453,446 527, 574 43,697

346, 027 14,358

571 4, 559, 298

88,835 566

753, 546 304, 985

1, 669, 668 1, 208, 361

25, 796 52, 217 39,395

3,939, 228 23, 862

16, 409, 294 377,418

2,138, 709 205, 727

1, 714, 904 48, 038 4,625

16,322 1, 112, 751 1, 104, 507

75,222 260,976

90

36 29.802

3, 041,132 9, 159

10,941 14,903 9, 761

240 147

37, 547 2, 083

42 16,188 3,015

22,907 114,155

1, 018 5, 415 1,035

81, 922 950

493, 888 3, 338

139,127 27, 813 14,182

2,546

19,327 71,747 71,747

2135 2, 225

11, 534

3, 498 281, 747

77, 231,247 79,033 43,962 68,306

115, 403 8, 810 1, 209

495,314 24,263

1, 146 83, 116 70,124 64,364

1, 595, 225 40,121

118, 850 18, 743

1, 134, 156 11, 846

7,159, 672 191,315

2, 759, 508 299, 760 228,867

2,371 2, 175

15,671 940,399 940,359

8,192 38.192

1.090 98 212,367, 737 8 136, 466,288 82, 176, 5813 5,112, 181 93,244, 603

Number operated during any part of the year. 1 Production represents the amount removed from fermenters, including wine to be used as distilling

material in the product on of brandy. Increases by amelioration and fortification occurring after removal from fermenters are shown in table 79.

See footnote 3 of table 76.


167

TABLE 78.-Still wine: Tax-paid withdrawals and stocks on hand June 30, by alcoholic grades and by States, fiscal year 1940

[Wale gallons]

State

Tax-paid withdrawals On hand June 30

over 14 percent

alcohol

OverOver 14 and not over 21 percent alcohol


Not over 14 percent

alcohol



Alabama 1,935 1,043 2, 455 Arkansas 94, 350 200, 829 56, 559 195, 229 61, 820 24,698 California 10, 840, 128 33, 558, 379 16,493 28, 483, 628 47, 050, 616 1, 697, 003 Colorado 76,860 376,586 38,912 90,121 Connecticut 153, D40 374, 534 11, 718 31, 947 297 Florida 36, 639 6,958 67,222 1,084 Georgia 282,904 63, 123 82,640 32,763 Hawaii 14, 358 4, 417 9, 393 Idaho 80 491 509 700 Illinois 1, 246, 727 3, 312, 571 208,187 287,127 Iowa 2, 782 84, 053 4, 533 19, 730 Kentucky 566 1,146 Louisiana 464,606 288,940 28,580 54,536 Maryland 140,826 164,159 52,666 17, 458 Massachusetts 304,337 1, 385, 331 28,986 35,378 Michigan 108,428 1, 099,933 926, 495 668,730 Minnesota 3,897 21, 899 6,060 34,061 Missouri 26, 446 25, 771 99, 631 19, 219 Nevada 26,866 12,529 9,527 9,216 New Jersey 1, 545, 218 2, 392, 806 1, 204 719,686 408, 334 11, 136 New Mexico 10,602 13,260 7,657 4,189 New York 6, 935,152 9, 471, 977 2,165 3, 232, 660 3, 748, 730 178, 282 North Carolina 48,070 329,348 188, 005 3, 310 Ohio 976,318 1, 162, 391 2, 121, 331 638,177 Oregon 120, 501 85,226 150, 537 149, 223 Pennsylvania 419,605 1, 295, 299 93,633 135, 234 Rhode Island 28,127 19, 911 South Carolina 2,657 1,968 1,301 1,070 Tennessee 90 2, 175 Texas 13, 239 3, 083 11,910 3, 761 Virginia 206,452 895,858 10, 441 35, 889 68,284 2,220

-Washington 545,887 658,620 224,911 712,726 2,682 -West Virginia 11, 204 64, 018 2, 969 6, 908 Wisconsin 48, 476 152, 500 25, 515 12, 677

Total 24, 673,015 57, 916, 709 86,862 37, 054, 308 54, 263, 977 1,916, 318

TABLE 79.-Still wine: Ameliora ion and fortification occurring after fermentation, by States, fiscal year 1940

[Wine gallons]

State Wine ameli- orated

Resulting product

Wine fort!. fled

Resulting product

Alabama 1.308 1,401 Arkansas 442,592 512,641 273,829 312,812 California 6,516, 849 7, 588, 812 50, 470, 931 59, 340,168 Colorado 58,162 62,890 6,370 7,316 Florida 32,500 33.312 Georgia 519,293 663,590 3.058 3,816 Hawaii O 704 7,126 13, aso 14, 773 Illinois 3,600 3, 812 Maryland 80, 499 87, 896 2,603 3, 253 Michigan 1, 475,124 1, 645, 224 726,468 778, 286 Missouri 28,622 34,071 7,626 8,077 New Jersey 377, 694 397, 745 190,020 251,047 WewAKWaoo 141 150 New York 3,253,404 3,597,307 1,018, 968 1,133, 806 North Carolina 29, 421 31, 957 Ohio 815, 690 876, 354 561, 235 631, 551 Oregon 98,255 106,508 5,414 6,745 Pennsylvania 150 156 South Carolina 2, 585 2, 663 Texas 13, 353 13, 837 Virginia 93,418 98,523 102,179 135,577 -Washington 947,519 1,004, 391 406, 816 476,946 Wisconsin 2, 217 2,380

Total 14, 823,100 16, 652, 740 53, 788, 977 1 63, 103, 862

I In producing fortified wine a total of 17,789,697 proof gallons of brandy were used.


TABLE 80.-Still wine: Materials used in production,' by kinds and by States, fiscal year 1940

Kind Arkansas California New Jersey New York

A. Fruits, berries, etc. (pounds):

Pears Prunes Grapefruit Oranges Currants Plums 1, 545 Elderberries 2, 860 Youngbrie 23, 179

Raspberries B.Juices. including concentrates (gallons):

Currant Peach

Other

Grapes 2, 960, 581 1, 395, 894, 319 973,553 9, 594,890

Raisins 32, 593, 534 28, 900 8, 350 Blackberries 96, 719 285, 844 837, 139 5, 292,347 Apple 13, 887 7, 440 4,250 Loganberries 17, 250 Cherries 40,933 29, 050 168,203

Peaches 16, 700 59,925 42, 724

Apricot er 27, 650

Other 11,491 3,140 597 44,628

Grape 18, 170 76, 732 3, 231 1, 103, 988 Apple 130,628 301,879 37,926 Blackberry IL 600 165,230

Cherry 9,350 Loganberry 11, 250

30 048

37

Kind Ohio Oregon Total Washing- All other ton States 1

A.Fruits, berries, etc. (pounds):

Apricots

B. Juices, including concentrates (gal-lons):

144,

Grapes 9, 622, 153 416,007 7, 811, 159 3 17, 312, 640 I, 444, 585, 302 Raisins +465,250 33,096,039 Blackberries 789, 407 134, 019 596, 075 5 2, 269,130 10,300,6811 Apples 703, 337 403, 935 3, 088, 984 120, 011 4, 341, 844 Loganberries

225,598 1,051,628 11,925 1,306,401 Cherries 39,070 298,165 209, 383 923, 873 Pears 609, 570 207,052 250 816,87: Prunes 460,091 960,091 Grapefruit 3 426, 384 426,384 Peaches 2,500 299,373 411,22: Oranges 379, 384 379, 38, Currants 21,937 208,960 67, 334 298, 231 Plums ' 703 1, 645 247, 891 Elderberries 6, 290 45, 155 4,067 72,40: Youngberries Raspberries 580 126 1, 875 32,621 Other 7, 385 14, 990 37, 166 8, 339 127, 731

Grape 615, 371 91, 896 29, 312 1,938, 70 Apple 80, 381 28, 810 920, 518 7 140, 673 1, 640, 81 Blackberry 23,956 564 401 24,330 226,08 Currant L 500 5% 950 61,45 Peach 49, 249 49,24 Cherry 12,127 413 2,000 2317, 89 Loganberry 4,728 1, 307 . 28 One 2,902 438 7, 221 10,59

260 76,434 . 8.5,8A 50, 50(

Exclusive of sugar and other sweetening material. Represents fermenting material erushed or presse s, and deposited in tormenters for the production of wine, including wine used in the production of brandy.

2 States in which more than 250,000 pounds or 100,000 gallons of a given material were used, are footnoted. I Includes 259,386 pounds used in Maryland, 14,936,987 pounds in Michigan, 282,776 pounds in Missouri,

and 609,005 pounds in North Carolina. Includes 441,000 pounds used in Louisiana. Includes 1,444,858 pounds used in Georgia and 272,205 pounds In Maryland. Used in Florida. Includes 104,565 gallons used in Virginia.


169

TABLE 81.-Sparkling wine: 1 Production and tax-paid withdrawals, by months, fiscal year 1940

[Number of half-pint units a]

Month Production


Total In half pints In pints In quarts In other

sizes

July 387,098 402,937 96,089 127,004 175,028 4, 836 August 328,062 423,854 93, 647 67, 882 257,508 4,817 September 412, 698. 684, 488 123,388 110,792 445, 524 4,779 October 538,798 1,009, 596 158, 762 152, 216 688, 804 9,819 November 755,196 1, 166, 718 186, 884 160,320 803,780 15, 734 December 959, 471 2,025, 752 301, 235 272,824 1, 431, 512 20, 181 January 622, 181 497, 394 7Z 604 92, 290 329, 152 3, 348 February 35%653 286, 684 66, 809 40,806 174, 648 4,421 March 922, 345 342, 735 72, 340 51,052 211, 708 7, 635 April May

889, 705 1, 800, 958

369, 511 483, 50 1

82, 595 93, 919

72, 398 89, 862

204, 416 298,608

5,102 6, 612

June 1, 665, 126 688, 425 159,888 94, 472 425, 244 8, 841

Total 9, 634, 791 8, 376, 590 1,507, 620 1, 326, 918 5, 445, 932 96,120

Includes champagne, other sparkling Woe, and artifically carbonated wine. Reported figures have been converted to one-half pin units. Data on sparkling wine are reported to the

Bureau in bottles and other containers of varying sizes, according to the number of taxable units contained. The tax is payable "on each one-half pint or fraction th reof" of "each bottle or other container," except in the ease of artificially carbonated wine. From the passage of the Liquor Tax Administration Act of June 26, 1936, through June 30, 1940, the tax on artifically carbonated wine was payable "on each one-pint or fraction thereof" of "each bottle or other container."

3 Represents 35,808 half-pint units in three-fourths quarts; and 00,312 half-pint units in magnums.

T kBLE 82 -Sparkling wine: 1 Number of producers, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940

[Quantities in half pint units 2)

Number of

operating 2 Tax-paid Other

Withdrawals State producers Production Losses On hand

June 30

Georgia

234,978 242,394

I-I .4

Cq

I

Arkansas 10, 503 8,472 67 2,252 California 2, 393, 549 1, 753, 656 98, 455 170, 283 3, 245, 432 Florida 5, 512 2,888

Illinois 84, 732 138 36, 766 Massachusetts 1,126 178 3,528 Michigan 198, 337 157, 404 5, 819 54, 428 Missouri 592, 600 714, 208 201, 417 75. 209 1, 710,111 New Jersey 1, 848, 816 1, 697, 592 130, 851 15, 739 832,602 New York 3, 975, 161 3, 390, 462 9,019 171, 872 6, 296, 591 Ohio 327,062 267,318 51,440 1,0 13, 877 Oregon 1,070 Pennsylvania 168 1,980 798 1,032 Rhode Island 6, 560 7, 306 1, 764 Washington 2,057 1,392 2,912 401 3,352 Wisconsin 51,728 45,594 _ 710 6,460

Total i 118 9, 634, 791 8, 376, 590 b 446,940 497, 286 13, 207, 501

Includes artificially carbonated wine as follows: Production. 1,453,629; tax-paid withdrawals, 1,487,407; other withdrawals, 39,263; losses, 16,136; and on hand June 30, 282,936 half-pint units.

See footnote 2 of table 81. Number operated during any part of the year. In addition, 6 bonded storerooms in California, 1 in New Jersey, 2 in New York, and 1 in Pennsylvania.

2 All converted into still wine with the exception of 3,880 half-pint units removed for export in California, Missouri, and New York, and 48 half-pint units removed for use of United States.

269679-40-12

Arkansas California Florida Georgia Illinois Massachusetts Michigan Missouri . New Jersey New York Ohio Oregon Pennsylvania Rhode Island Washington Wisconsin

Total

2,496 1,390, 468

5, 500

67,960 880

70,840 500,112 770, 288

2, 371, 136 210, 528

p42 64, 440

960

3,824 11,953 57,584 55,139 7,535

July August September October November December January

February March April May June

Total

170

REPORT OF COMMISSIDONER OF INTERNAL REVENUE

TABLE 83.-Sparkling wine: 1 Tax-paid withdrawals and stocks on hand June 30, by size of container and by States, fiscal year 1940

[Number of half-pint units

On hand June 30

State In quarts

5,281 282, 260

12 220,008

16, 532 246

20,708 123,436 103, 940 526, 378

45, 424

144 6, 488

4 66, 960

1 Includes artificially carbonated wine as follows: Tax-paid wihdrawals-in half pints, 344,914; in pints, 394,410; in quarts, 694,620; and n other sizes, 53,463 half pint units stocks on hand June 30-in half pints, 25,495; in pints,91, 682; in quarts, 151,848; and in other sizes, 13,911 half-pint units.

See footnote 2 of table 81. 8 Represents 35,808 half-pin units in three-fourths quarts and 60,312 half-pint units in magnums. 4 Represents 18,861 half-pin units in three-fourths quarts; 48,008 half-pint units in magnums; 52 half-pint

units in maximums; and 39 half-pint units in jeroboams.

TABLE 84.-Vermouth: I Production and tax-paid withdrawals, by months, fiscal year 1940 [Wine gallons]


Produc- tion


TABLE 85.-Vermouth: I Number of premises operated, production, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1940


State Number of premises operated 1

Produc- tion

Withdrawals Losses On hand

June 30 Tax-paid For export

California *1.11 C

"."

: 71.

156,181 76,840 845 5,484 71,189 Connecticut 970 18 293 Illinois 636 6,936 101 2,269 Maryland 386 10D Massachusetts 1,778 4,167 198 880 New Jersey 81, 937 94,185 407 1, 287 15, 485 New York 237, 978 209, 037 987 7, 313 84, 465 Ohio 564 1,703 177 1,688 Virginia 15 227

Total 126 479,074 394, 245 2,239 14, 578 176,576

I For production of vermouth at rectifying plants, see table X. Number operated during any part of the year.

TABLE 86.-Enforcement, Alcohol Tax Unit: I Seizures and persons arrested, by months, fiscal year 1940

Month

Seizures

Persons arrested

Stills Distilled spirits Mash Auto-

mobiles Trucks Property (appraised

value)

Gallons Gallons

ust August 859 983

19,867 23, 210

449,004 559, 061

342 335

32 37

$138,700 174, 421

2, 157 2, 279

September 872 23, 548 667, 358 347 43 165, 132 2, 205 October 898 22,338 528, 059 362 28 177, 597 2, 205 November 885 28, 354 537,465 350 . 41 192, 838 2,087 December 978 21, 755 694,727 304 44 185, 880 2, 110 January 719 17, 019 423,361 267 26 161, 997 1, 889 February 786 22, 607 542, 718 371 32 173, 505 2, 069 March 924 22, 856 490, 926 339 47 167, 199 2, 288 April 864 19, 309 452,554 317 42 144, 940 2,038 May 984 30, 455 646 136 363 43 189, 032 2, 259 June 911 21, 278 488, 872 368 44 171,610 2, 072

Total 10, 663 264, 594 6, 480,240 4,065 458 2, 042, 851 25, 638

69, 795

22,386 240

65,8156 81, 028

796, 620 465, 618

5, 381

1,507,620

In half pints

696


In pints

24 72 96

2, 502

1, 326,918 5, 445, 932

43,092

In other sizes

3 96,120

31, 133

3,632 26,744 27, 330 5,985

1,296

120

In half pints

202,097

In pints

1,030 713,892

10, 494 840

9, 768 238, 578 214, 122

1, 220, 302 294, 628

788 336

1,462

2, 706, 240

In quarts

576

6,460

10, 232, 204

680 2, 447, 380

25,312 2,688

40,836 I, 440,180

548,880 5, 018, 192

701, 020

In other sizes

19, 720

19,400 12, 016 2,958

10, 694 282

1, 890

Month Total

Not over 14 percent

alcohol

479, 074

22,077 13,019 35, 449 66,806 32, 616 28,942 54, 785 37, 595 45,012 50, 408 24, 026 68, 339

394, 245

13,312 16,111 22,858 38, 233 39, 921 51,105 24, 468 25,878 33, 718 30,311 29, 595 64, 735

178 392, 544

13, 312 16,111 22, 580 38.030 39,766 50, 838 28,333 25, 569 33, 710 30, 259 29, 476 64, 562

I Includes seizures and arrests in cases adopted as well as eases originated by the Alcohol Tax Unit. ' Not including stills set ed at cleaning and cracking plants. 3 Nat including 2,014gallons of denatured alcohol seized at cleaning and cracking plants.

1, 523

89

44 50

278 203 155 269 135 225

8

I For production of vermouth at rectifying plants, see table 67.


TABLE 87.-Enforcement, Alcohol Tax Unit: 1 Seizures and persons arrested, by States, fiscal year 1940

State

Seizures

Persons arrested

Stills Distilled spirits Mash Wine Auto-

mobiles Trucks Property (appraised

alue)

Gallons Gallons Gallons 2.-"CN

g".

mt,ON

''' 44 ?4

,2i a-

--

Alabama 1, 227 20, 590 426, 625 406 $146, 920 2, 316 Arizona 3 28 180 55 1 449 13 Arkansas 205 2,097 78,815 1 61 41,676 . 416 California 100 2, 628 40, 702 30, 070 17 7, 482 221 Colorado 6 25 360 1 366 17 Connecticut 25 1, 800 17, 195 62 30 12, 907 98 Delaware 17 73 1, 855 10 460 46 District of Columbia _ 3 725 750 15 1, 365 48 Florida 527 14,807 346,534 181 273 146,674 1, 260 Georgia 1, 501 40, 739 1, 002, 750 343 204, 674 2, 912 Hawaii 3 87 602 29 1 321 103 Idaho 4 109 11 Illinois 99 11,384 256,014 3 72 69,313 357 Indiana 85 3,593 54, 922 ss 25,286 251 Iowa 3 714 350 51 28 4,993 103 Kansas 10 910 1, 910 151 73 28, 342 123 Kentucky 596 10, 260 145, 709 159 61, 157 1, 555 Louisiana 66 75 1,799 535 3 2,811 115 Maine 1 286 25 250 3 1,860 139 Maryland 202 4, 167 89, 917 7, 103 50 39,016 380 Massachusetts 41 3,303 62,235 47 14 10, 045 101 Michigan 74 1, 855 6, 233 2, 210 21 11, 618 134 Minnesota 21 516 677 2, 580 12 6, 918 165 Mississippi - 451 6, 941 173, 488 134 74, 988 1, 192 Missouri 34 1, 329 3, 521 123 82, 859 512 Montana 4 13 53 400 122 8 Nebraska 9 3 547 420 1 994 39 Nevada 2 4 1,711 12 New Hampshire 1 83 200 256 2 1, 047 83 New Jersey 48 7, 769 707, 259 33 30.605 258 New Mexico 8 5 161 6 2 415 27 New York 934 27, 520 711, 454 11, 285 267 271, 480 1, 538 North Carolina 1,113 28,189 680, 551 468 174, 672 2, 456 North Dakota 12 43 68 1 325 22 Ohio 322 10, 133 91, 277 210 133 91, 030 700 Oklahoma 321 3, 268 74, 310 19 131 65, 962 884 Oregon 11 111 710 27 7 4,345 45 Pennsylvania 280 6, 119 165, 181 17,983 128 89,851 1, 317 Rhode Island 17 965 8, 931 701 11 2, 715 55 South Carolina 612 11, 410 291,285 216 85, 981 914 South Dakota 1 2 900 7 Tennessee 761 15, 755 929,481 274 113, 773 1,356 Texas 484 3,053 88, 798 142 52,021 1, 084 Utah 1,065 7 Vermont 48 ______ 2 180 34 Virginia 683 18, 989 472, 117 3, 987 292 100, 509 1, 551 Washington 22 107 608 1, 284 7 3, 028 52 West Virginia 210 1, 141 24,201 _______ 26 12,087 685 Wisconsin 9 2, 132 20, 050 941 4 13, 330 16

Wyoming

Total 2 10, 663 3 264, 594 6, 980, 240 83, 732 4, 065 458 2, 042, 851 25, 638

' Includes seizures and arrests in cases adopted as w 11 as in cases originated by the Alcohol Tax Unit. Not including still seized at cleaning and cracking plants. Not including 2,014 gallons of denatured alcohol seized at cleaning and cracking plants.

REPORT OF COMMISSIONER OF INTERNAL REVENUE. 173 TECHNICAL STAFF

TABLE 88.-Analysis of the work of the Technical Staff during the fiscal year 1940- Income, profits, estate, and gift tax cases

FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED

PART I-CASES NOT BEFORE THE BOARD OF TAX APPEALS

(A) PROGRESS OF WORK

Number of cases

Revenue agent's finding or statutory notice

Deficiency in tax Penalty Overassess-

meat

Pending at beginning of year: Awaiting Staff action Awaiting taxpayer's action on statutory

notice directed or sustained Received during year (net-transfers, etc., deducted)

Total

Disposed of: Closed Petitioned to Board

Total disposed of

Pending at end of year: Awaiting Staff action Awaiting taxpayer's action on statutory

notice directed or sustained

Total

3,772

380

9,892

$55, 121, 232

3,176, 772

123, 741, 971

$1, 173, 647

1 8, 657

1, 995, 959

$1, 907, 371

2 30, 797

4, 709,191

14, 049 182, 039, 975 3,178, 263 6, 638, 609

7, 452 1, 549

65, 087, 482 I 19, 798,260

1,046, 745 442, 829

4, 040, 973 127,972

9, 001 74, 885, 742 1, 489, 574 4, 168, 945

3, 487

1,556

70,993, 697

I 36,160, 536

1, 183, 933

I 504, 756

2, 329, 463

140, 201

5, 043 107, 154, 233 1, 888, 889 2, 469. 664

2 Denotes amount of statutory notices directed or sustained by Staff divisions.

(B) RESULTS OBTAINED IN CASES CLOSED

Number of cases

Staff decision

Deficiency in tax Penalty Overassess-

ment

Agreements on original consideration (including agreed overassessments and agreed claim rejec-tions)

Agreements on reconsideration after statutory notice directed by Staff

Defaults after consideration by Staff in pre-90- day or 90-day status (no petition filed)

Unagreed overassessments and claim rejections

Total

5, 852

82

761 757

$19, 497, 875

2,409, 465

414, 492

944

$150,342

82,134

$1, 594, 257

1, 814

0,058 1, 339, 124

7, 452 22, 322, 576 232,476 2, 975, 253

Percent of deficiency in tax sustained, 90.5.

(C) RESULTS ON STATUTORY NOTICES SUSTAINED BY STAFF OR ISSUED AT DIREC - TION OF STAFF

On hand July 1, 1939. Statutory notices directed, issued, or sustained, and pending expiration of 90-day period 380 Add statutory notices directed, issued, or sustained by Staff:

Income tax 3, 335 Estate tax 177 Gift tax 60 3, 572

432

1 1,897 $25, 661, 577 $2, 133, 637

1, 151 $13, 221, 105 $4, 759, 626

$920, 474 $631, 666


TABLE 88.-Analwas of the work of the Technical Staff during the fiscal year 1940- Income, profits, estate, and gift tax cases-Continued

(C) RESULTS ON STATUTORY NOTICES SUSTAINED BY STAFF OR ISSUED AT DIREC- TION OF STAFF-Continued

Disposed of: By settlement, after statutory notice directed by Staff action:

Number of cases 82 Deficiency and penalty-Staff decision $528, 600 Deficiency and penalty-Staff decision on reconsideration $414, 492 Overassessment-Staff decision $1, 018 Overassessment-Staff decision on reconsideration $1, 814

Defaulted by taxpayer, after statutory notice issued or sustained: Number of cases 761 Deficiency and penalty $2,491,699 Overassessment $40,058

By petition to Board, from statutory notice sustained, or issued by Staff direction: Number of cases 1, 549 Deficiency and penalty-Agent's finding 822 241, 089 Deficiency and penalty-Staff decision $20, 059, 922 Overassessment-Agent's finding $127, 972 Overassessment-Staff decision $115, 211

Transfers and adjustments 4 On hand June 30, 1940. Statutory notices directed, issued, or sustained, and pending ex-

piration of 90-day period 1,556.

PART II-CASES DOCKETED BY BOARD OF TAX APPEALS

(A) PROGRESS OF WORK

Number of cases

Amount stated in statutory notice

Deficiency in tar tax lt Overassess-

merit

Pending at beginning of year 4,982 $176,842,312 811, 772, 622 $103,005.

Received during year (net-transfers, etc., deducted):

Cases considered before petition 1, 497 Cases not considered before petition X 694 Cases reopened after trial 65

Total receipts 4, 266 76, 307, 548 3, 680, 045 259, 684

Total to be accounted for 9,268 253, 149,880 15,332,667 362,689

Disposed of during year: Closed by stipulation-agreed settlement_ 3,285 83, 890,007 3, 809,016 39, 343 Closed by stipulation filed pursuant to offer

in compromise 30 6,350,884 1,466,607 Closed by dismissal or default 287 3, 518,986 828, 872 4,044 Tried before Board on merits 1, 301 33,948, 388 1,055,060 22,764

Total disposed of 9,883 127, 728,265 7, 159,465 68,161

Pending at end of year: In bands of technical advisors 2,077 80, ON 067 5,181,260 138, 773 In hands of the division counsel 2, 278 45,391,538 2.691, 962 157, 785

Total 4,355 125,441,595 X 173,212 296, 538

(B) RESULTS OBTAINED IN STIPULATED CASES

Number of cases

Stipulated amount

Percentage sustained

Stipulations filed: Percent Agreed settlements 3.285

Deficiency in tax $24,169, 327 29 Penalty 276,397 7 Overassessment 884, 606

Pursuant to accepted offer in compromise 30 1, 559, 761 22

Total 3,315

No7E-The above figures are compiled on the basis of considenng that a ease referred to the Staff is still pending, unless and until it is closed by no petition being filed with the Board, by agreement or stipula-tion by dismissal or default, or by trial before the Board on the merits. However, the pertinent data at the distinctive stages in procedural status are readily recognizable.

REPORT OF COMMISSIONER OF INFERNAL REVENUE

PACIFIC DIVISION ONLY-FISCAL YEAR 1940

CASES NOT BEFORE BOARD OF TAX APPEALS

On hand July 1, 1939. Number of cases Received:

Number of cases (net-transfers, etc. deducted) Deficiency and penalty, prior finding Overassessment, prior finding

Disposed of by agreement: Number of cases Deficiency and penalty, prior finding Deficiency and penalty, Staff decision Overassessment, prior finding Overassessment, allowed by Staff

Disposed of without agreement: Number of cases (net-transfers, etc., deducted) Deficiency and penalty, prior finding Deficiency and penalty, Staff decision Overassessment, prior finding Overassessment, allowed by Staff

On hand June 30, 1940: Number of cases Deficiency and penalty, prior finding Overassessment, prior finding

PACIFIC DIVISION ONLY-FISCAL YEAR 1940

CASES DOCKETED BY BOARD OF TAX APPEALS


Number of cases (net-transfers, etc., deducted) Deficiency and penalty, asserted Overassessment, prior finding

Disposed of by stipulation: Number of cases Deficiency and penalty, asserted Deficiency and penalty, as stipulated Overassessment, prior finding Overassessment, by agreement

Disposed of by dismissal and default: Number of cases Deficiency and penalty, asserted

Disposed of by trial before Board: Number of cases Deficiency and penalty, asserted Overassessment, prior finding

On hand June 30, 1940: Number of cases Deficiency and penalty, asserted Overassessment, prior finding

NEW YORK DIVISION ONLY-FISCAL YEAR 1940

CASES NOT BEFORE BOARD OF TAX APPEALS


Number of cases (net-transfers, etc., deducted) Deficiency and penalty, prior finding Overassessment, prior finding

Disposed of by agreement: Number of cases Deficiency and penalty, prior finding Deficiency and penalty, Staff decision Overassessment, prior finding Overassessment, allowed by Staff

'About one-halt of these receipts occurred in last 4 months of fiscal year.

175

374

888 $5, 896, 921

$346, 558

672 $3, 801, 295 $1, 839, 841

$229, 525 $202, 065

410 $3, 712, 890 $3, 492, 409

$162, 493 $19, 040

180 $1, 690, 977

$48, 600

710

592 $9, 542, 305

$30, 695

452 $10, 101, 370 $2, 323, 974

$878 $124, 711

42 $647, 125

267 $8, 922, 810

$22

541 $12, 702, 158

$30, 560


NEW YORK DIVISION ONLY-FISCAL YEAR 1940-Continued

CASES NOT BEFORE BOARD OF TAX APPEALS-Conti/Med

Disposed of without agreement: Number of cases (net-transfers, etc., deducted) Deficiency and penalty, prior finding Deficiency and penalty, Staff decision Overassessment, prior finding Overassessment, allowed by Staff

On hand June 30, 1940: Number of cases_ Deficiency and penalty, prior finding Overassessment, prior finding

NEW YORK DIVISION ONLY-FISCAL YEAR 1940

CASES DOCKETED BY BOARD OF TAX APPEALS


Number of cases (net-transfers, etc., deducted) Deficiency and penalty, asserted Overassessment, prior finding

Disposed of by stipulation: Number of cases Deficiency and penalty, asserted Deficiency and penalty, as stipulated Overassessment, prior finding Overassessment, by agreement

Disposed of by dismissal and default: Number of cases Deficiency and penalty, asserted

Disposed of by trial before Board: Number of cases Deficiency and penalty, asserted

On hand, June 30 1940: Number of cases Deficiency and penalty, asserted Overassessment, prior finding

TABLE 89.-Analysis of work on compromise, extension of time, and final closing agreement cases, fiscal year 1940

Cases comm. Elise eases

Extension of time

Final dos- mg agree- went cases cases

On hand July 1, 1939 452 24 62

Received (net) 946 148 261

Total to be disposed of 1,398 172 323

Accepted, granted, or approved 235 14 262

Rejected 374 157 1

Withdrawn 104

Transferred 76

Total disposed of 789 171 263

On hand June 30, 1940 609 1 60


OFFICE OF CHIEF COUNSEL

TABLE 90.-Cases appealed to the United States Board of Tax Appeals, including those appealed from Board decisions to appellate courts, for fiscal year 1940

APPEALS DIVISION-WASHINGTON OFFICE

Pending beginning of fiscal year 1, 267 Filed-new cases 39 Received from field for appeal to Circuit Courts of Appeals 318

1, 624 Closed:

By default, dismissal, etc 19 By decision on merits 755 By agreed settlement 32

Total closed 806 Transferred to field-remanded for further hearing 9

Total 815

Pending end of fiscal year 809

TABLE 9L-Number, and amounts, of cases shown in table 90 for the fiscal year 1940 only, by class of tax and amounts involved

Class of tax

Pending July I, 1939 Filed, reopened,

and received tram Held, fiscal year 1940

Closed and trans-'erred to field, Os- cal year 1940

Pending Tune 30, 1940

Num- Amount in Num- Amount in Num- Amount in Num- Amount in ber dispute ber dispute ber dispute ber dispute

Income 1,140 $111, 519, 851 296 $12, 491, 972 741 $61, 816, 914 695 $62, 194, 909 Estate 84 15,133, 245 29 10, 571, 673 48 1, 733, 582 65 23, 971, 336 Gift 41 1, 578, 338 32 470, 977 24 1,122, 465 49 926, 850 Unjust enrichment - 2 751 2 751

Total 1, 267 128, 232, 185 357 23, 534, 622 815 64, 673, 712 809 87, 093, 095

TABLE 92.-Circuit and Supreme Court cases pending June 30, 1940

Class of tax

Pending July 1, 1940

New appeals to Circuit Courts of Appeals and reopened

Closed during fiscal year 1940

Pending June 30, 1940

Num- ber

Amount in dispute

Num- ber

Amount in dispute

Num- her

Amount in dispute

Num- ber

Amount in dispute

Income Estate Gift

Total

552 28 18

$39, 153, 141 3,863,852 1,298, 012

$9, 788,681 5,435,602

490,067

392 23 15

$30,072,202 323,853

1,060,856

?2

$18,869,620 8,975, 601

727,223

598 44,315,005 451 15,714,350 430 31,456,911 619 28, 572, 444

TABLE 93.-Status of cases pending before United States Board of Tax Appeals June 30, 1940

Unanswered 16 On reserve calendar 1 Inactive for other reasons In process of preparation: On field calendar .

Ready for trial but not set: On Washington calendar Tried by Board of Tax Appeals:

Awaiting decision Awaiting expiration of appeal period

547 $11, 736, 530 $11, 900, 163

$776, 566 $755, 978

631 $13, 179, 627

$653, 152

1, 164

802 $21, 044, 013

$87, 319

703 $32, 531, 153

$6, 249, 507 $13, 799

$351, 591

48 $195, 129

272 $9, 844, 889

943 $39, 492, 486

$102, 987

72 4

36 60

Total 190


TABLE 94.-Progress of cases in appella e courts on appeals from decisions of the United States Board of Tax Appeals for the fiscal year ended June 30, 1940

Cases In cir- cult

courts

In Su- preme Court

Cease In circuit

courts

In Su- preme Court

Pending beginning of fiscal year: Appealed by Commissioner_ Appealed by taxpayers Appealed by both

Total

Appealed during fiscal year: By Commissioner By taxpayers By both

Total

166 392

29

co

M

Closed during fiscal year: Favorable to Commissioner _ Favorable to taxpayers _ .. _ _ _ Modified

Total

Pending end of fiscal year: Appealed by Commissioner_ Appealed by taxpayers Appealed by both

Total

200 139 62

M 0

0 N

,-i

587 11 401 29

153 291

7

27 11

181 398

20

11 9

451 38 599 20

TABLE 95.-Results obtained in cases closed before the United States Board of Tax Appeals during the fiscal year 1940

Character of closing Number of cases Amount In dispute Amount won Percentage of

Default 19 $66,578 $66,578 100.00

Decision on merits 755 19, 135, 688 866 38.90

Agreed settlement 32 45, 100, 339 8, 828, 279 19. 57

Total 806 64, 302, 605 16, 330, 718 25.40

TABLE 98.-Disposition of cases by Uni ed States Board of Tax Appeals during the fiscal year 1940

Character of closing Number of eases

Amount In dispute Amount approved Percent-

age Deficiency meat

Overpay- Deficiency Overpay- m ent Net result

Default Decision on merits- _ _ Agreed settlement

Total

19 755 32

17, 903, 654 93, 539, 804

$66,578 $1, 232, 035

1, 560, 535 7, 226, 034

$66,578

7, 267, 739 $1,022, 203

$66.578 7, 435.866 8,828, 274

100.00 38.90 19.57

806 61, 510, 036 2, 792, 570 14, 560, 351 1, 022, 203 16, 330, 718 25.40

FIELD OFFICES

TABLE 97.-Number, and amounts, of cases pending in field divisions by class of tax and amounts involved

Class of tax

Pending Tune 30, 1939 Filed and reopened, fiscal year 1940

Closed, fiscal year 1940

Pend ng June 30, 1990

Num- ber

Amount in dispute

Num- ber

Amount in dispute

Num- ber

Amount in dispute

Num- ber

Amount In dispute

Income Estate Gift

Total

5, 106 354 328

$167, 667, 666 25, 674, 317 25, 731, 765

3, 853 260 110

$76,105, 886 16, 308, 513 3, 242, 274

I 4, 079 312

5 232

496, 457, 564 20, 258, 402

5 15,182, 832

4, 880 302 206

$147, 315, 998 21, 724, 428 13, 791,207

5,788 219, 073, 748 4, 223 95, 656, 673 4,623 131, 898, 788 5,388 182, 831,633

Includes one case with an asserted deficiency of $984,950 which was transferred to the Bureau in Wash- ington for considers ion.

Includes one case with an asserted deficiency of $5,296,256 and a claimed overpayment of $37,825 which was transferred to the Bureau in Washington for consideration.


179 TABLE 98.-Disposition of cases by United States Board of Tax Appeals during

fiscal year 1940

Character of of dosing beur o mf

N- Amount in dispute Amount approved

Net result Per

agec o enf

recovery awes Deficiency payment Deficiency Over- Payment

Default Decision on merits Agreed settlement

Total Transferred to Washing-

ton

Total

271 I, 035 3,315

$4, 658, 695 16, 301, 994 95, 516,414

$13, 881 667, 572

8, 421, 201

$4, PA 617 8, 629, 231

26,005, 485 $334, 649 923,637

$4,382,498 8,962,154

33, 503, 099

93.8 52.8 32.2

4,621

2

116, 477, 103

6,281, 206

9, 102, 659

37, 825

39, 003, 333 1, 258, 286 46, 847, 701 37.3

4,623 122, 758, 309 9,140, 479

PROCESSING TAX SECTION

TABLE 99.-Cases appealed to United States Processing Tax Board of Review, including those appealed to appellate courts, fiscal years 1938, 1939, and 1940

1938 1939 1940

Pending beginning of fiscal year 4 52 83 Filed during year 54 107 120

Total 58 159 203

Closed: V' :11

By dismissal 6 76 By agreed settlement By decision on merits

Total 6 76 110

TABLE 100.-Number and amounts of cases shown in table 99 for the fiscal year 1940 only, by class of tax and amounts involved

Class of tax

Pending July 1, 1939

Filed during fiscal year 1940

Closed fiscal year 1940

Pending June 30, 1940

Num- ber

Amount in dispute

Num- ber

Amount In dispute

Num- ber

Amount in dispute

Num- ber

Amount in dispute

Processing 83 $5, 294, 362 120 $5, 619, 074 110 $3, 016, 215 93 67, 897, 221

TABLE 101.-Status of cases pending before United States Processing Tax Board of Review June 30, 1940

7 23

3 10

14 22

11 3

93

Imperfect appeals Unanswered Set for trial:

On Washington calendar On field calendar

Motions to dismiss submitted to Board of Review: Awaiting decision Awaiting expiration of appeal period

Circuit court of appeals: Awaiting decision Awaiting expiration of appeal period

Total

Cases Claims Amount

$9,879, 485. 65 147, 436i 359 . 76

157, 315, 845.31 129, 505, 632.27

27, 810, 213.04

1, 273 488, 094. 50

180

REPORT OF COMMIS'SIO'NER OF INTERNAL REVENUE

TABLE 102.—Results obtained in cases closed before the United States Processing Tar Board of Review during fiscal year 1940

Character of closing Number

of °°°°°

Amount of claims in dispute

Amount of claims

recovered by taxpayers

Percentage of claims recovered

by tax-payers

Dismissals Agreed settlement By decision on merits

Total

89 9 12

323, 657 881, 413

$1, 811, 145 $12, 668

71

0 3. 90 .01

110 3,016, 215 12, 739 .42

TABLE 103.—Number of civil cases in Processing Tax Section, Appeals Division, pending June 30, 1939, and June 30, 1940, and number decided by courts during-

fiscal year 1940.

Cases pending

Against Govern-

ment

6 District courts Circuit courts of appeals Court of Claims Supreme Court

33 Total

TABLE 104. Interpretative, corporate reorganizalon, and bankruptcy and receiver-ship cases disposed of by Processing Tax Section, Appeals Division, during

Interpre- Corporate reorgani-

cation zation

Bankrupt- cy and re- eeivershiP

Cases pending July 1, 1939 Cases receiviid during fiscal year

Total Cases disposed of during fiscal year

Cases pending June 30, 1940

22 30

1 14

12 59

52 41

15 4

71 38

11 11 33

TABLE 105.—Review cases received and disposed of by the Processing Tax Section, Appeals Division, for the fiscal year 1940

REPORT OF C'OMMISSIONER OF INTERNAL REVENUE

181 CIVIL DIVISION

TABLE 106.—Cases received and disposed of during the fiscal year 1.940 3 Pending July 1, 1939:

In court (exclusive of lien cases) Not pending in court Cases in court involving liens Cases not in court involving liens

Total

Received during the year: Suits by taxpayers 1, 352 Suits involving liens 959 Cases for suit by the United States 235 Lien cases not in court 345

Total 2, 891

Total to be disposed of 6, 335

Closed during the year: Cases (exclusive of lien cases) Cases involving liens 1,273

1,402

Total 2, 675

Pending June 30, 1940 3, 660

Pending July 1, 1939 $203, 802, 941. 45 Received during fiscal year 44, 723, 455. 46

Total 248, 526, 396. 91 Closed during fiscal year 43, 862, 197. 70

Pending June 30, 1940 204, 664, 199. 21 I Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases.

TABLE 107.—Results obtained in cases closed during the fiscal year 1940 I

Number of cases

Amount claimed

Recovered (tour tax-

PaYet3

Amount refunded

Snits instituted by taxpayers Suits and claims by the United States Injunctions—Processing taxes Injunctions—Social security taxes

Total

1,152 115 113

22

$31, 015, 8,181, 4, 297,

18,

356. 87 289. 98

946. 24

639.09

$4, 708, 666.31 $10, 287, 890. 17

1, 402 43, 513, 232.18 4, 708, 666. 31 10, 287, 890. 17

Cases decided

Courts June 30, 1939

June 30, 1940

For Govern-

ment Total

20 1

12 0

97 2

13 4

3

4

3

3 7

116 7

Number 188 585 623 48

3, 444

I Excludes bankruptcy, receivership, insolvency, compromise, lien, and liquor cases.

TABLE 108.—Results obtained in lien cases closed during the fiscal year 1940

Number

Amount of cases collected

Lien cases pending in court Lien cases not pending in court

On band beginning of fiscal year Received during the year

Total Disposed of during the year

On hand end of fiscal year $350, 945.20 137, 149. 30

182 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 183

TABLE 109.-Civil cases pending at the beginning and end of the fiscal year 1940 1

Pending July 1,

1939

Pending June 30,

1940

For suit by the United States - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 247 234 Pending in district courts - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 700 1, 951 Involving liens - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 671 702' Pending in circuit court of appeals - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 97 113 Pending in Court of Claims - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 538 56z Pending in Supreme Court - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 Pending payment of judgment claims - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 119 89. State courts and miscellaneous - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 70 8

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3, 444 3, 660

INTERPRETATIVE DIVISION

TABLE 113.-Number of cases received and disposed of during the fiscal year 1940

Cases on hand July 1, 1939 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 335 Cases received during the year - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2, 314

• Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2, 649

Cases disposed of during the year - - - - - - - - - - - - - - - - - - - - - - - - - - -

Cases awaiting action June 30, 1940 - - - - - - - - - - - - - - - - - - - - -

2, 351

298

REVIEW DIVISION 1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases. TABLE 114.-Number of cases received and disposed during the fiscal year 1940

TABLE 110.-The number of Civil Division cases tried by the Department of Justice and the number decided by the courts during the fiscal year 1940

Courts Cases tried

Cases decided

For the Govern-

ment

Against Govern-

ment

Partly for and partly

against Govern- ment

Total

District courts - - - - - - - - - - - - - - - - - - - - - 220 222 118 22 362: Circuit court of appeals - - - - - - - - - - - - - - 67 67 47 4 118 Court of Claims - - - - - - - - - - - - - - - - - - - 32 38 17 1 56. Supreme Court - - - - - - - - - - - - - - - - - - - - 4 5 0 2 7

Total - - - - - - - - - - - - - - - - - - - - - - - 323 332 182 29 543•

COMPROMISE SECTION

TABLE 111.-Number of cases received and, disposed of during the fiscal year ending June 30, 1940

Pending July 1, 1939 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2, 858- Received during year - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 959

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4, 817 Closed or in process of closing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 884

Pending June 30, 1940 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2, 933.

TABLES 112.-Classification and tax liability involved in cases pending June 30, 1940

Class Pending In process of closing

Number Liability Number Liability

Decedent estates - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 427 $23, 151, 654 - - - - - - Insolvent banks - - - - - - - - - - - - - - - - - - - - - - - - - - - - 31 76, 579 - - - - - - Miscellaneous cases - - - - - - - - - - - - - - - - - - - - - - - - - - 1,396 2, 666, 834 - - - - - - Cash offers in compromise - - - - - - - - - - - - - - - - - - - - - 50 1, 140, 207 69 $1, 549, 31E Installment offers in compromise - - - - - - - - - - - - - - - - - 29 1, 085, 901 24 368, 311

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,933 28, 121, 175 93 1,915,824

Estate and other miscellaneous taxes

Income tax Total

On hand July 1, 1939 - - - - - - - - - - - - - - - - - - - - - - - 11 101 112 Received to July 1, 1940 - - - - - - - - - - - - - - - - - - - - - 80 504 584

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 91 605 696 Disposed of during year - - - - - - - - - - - - - - - - - - - - - 70 492 562

On hand July 1, 1940 - - - - - - - - - - - - - - - - - - - - - - - 21 113 134

Amounts involved: Claimed by taxpayer - - - - - - - - - - - - - - - - - - - - Approved by Review Division - - - - - - - - - - - - -

$4, 3,

237, 034,

144. 15 039.78

$127, 91,

274, 428,

100. 14 318.19

$131, 94,

511, 462,

244.29 357.97

■

TABLE 115.-Public decisions, promulgated under Treasury Decisions 4264 and 4583, during the fiscal year 1940

Month Decisions numbered

Income tax cases Estate and other miscellaneous taxes

Number Amount approved Number Amount

approved

July 1939 - - - - - - - - - - - - - - - - - - - - - - 6195-6230 35 $3, 665, 987.91 1 $500, 000. 00 August 1939 - - - - - - - - - - - - - - - - - - - - 6231-6259 27 56, 454, 781.31 2 148, 651. 42 September 1939 - - - - - - - - - - - - - - - - - 8260-6285 24 3, 796, 335.69 2 62, 153. 23 October 1939 - - - - - - - - - - - - - - - - - - - 6286-6305 13 582, 549. 13 7 408, 308. 79 November 1939 - - - - - - - - - - - - - - - - - 6306-6333 27 2, 392, 862.88 43, 105. 01 December 1939 - - - - - - - - - - - - - - - - - - 6334-6358 24 1, 972, 192. 16 33, 140. 23 January 1940 - - - - - - - - - - - - - - - - - - - 6359-6375 17 1, 597, 181. 16 - - - - - - February 1940 - - - - - - - - - - - - - - - - - - March 1940 - - - - - - - - - - - - - - - - - - - -

6376-6397 6398- 6448

19 50

1, 395, 693.56 12, 038, 920.29

a 1

355, 621.22 52, 498.00

April 1940 - - - - - - - - - - - - - - - - - - - - - 6449-6480 31 1, 640, 325.69 1 56, 51& 88 May 1940 - - - - - - - - - - - - - - - - - - - - - 6481-6508 26 3, 465, 554.96 2 347, 298.61 June 1940 - - - - - - - - - - - - - - - - - - - - - 6509-6544 36 2, 913, 439.44 - - - - - -

Total for fiscal year - - - - - - - - - - - - - - - - - - - 329 91, 915, 824.18 21 2, 007, 295.39 Abatements - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75, 171, 507.89 - - - - - - 180, 500.42 Credits_ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4, 248, 666. 08 - - - - - - - Refunds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12, 476, 622.30 - - - - - - 1, 826, 794.97 Unadjusted - - - - - - 19, 027.91 - - - - - -

Nom-The difference between the total of $94,462,357.97 approved in all cases reviewed and the above total of $93,923,119.57, as shown in the public decisions, is attributable in part to delayed application of credits, cases in which no public decisions are required, cases pending before the Joint Committee during the 30-day period not yet expired on June 30, and to uncompleted final scheduling of allowances.

184 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF commissioNsa OF INTERNAL REVENUE 185

MISCELLANEOUS STATISTICS

TABLE 116.— Moneys paid to collectors as proCeeds of In rem actions, judgments recovered in civil suits, fines and penalties imposed in criminal actions, and costs, as reported by clerks of United States courts (Form 158), year ended June 30, 1940

Internal-revenue collection districts

In rem

ewe ' proceeds

Judgments

Interest Costs Total MlsuRs

suits on ' bonds, etc.

Fines and penalties

Alabama $9, 690. 00 $352.56 $10, 042. 56 Arizona Arkansas California:

First district 47, 035.00 1, 126. 84 48, 161. 84 Sixth district 11, 012. 68 244.01 11, 256. 67

Colorado 500.00 40.25 540.25 Connecticut 4, 636.00 4, 636.00 Delaware $1, 164.40 $5.82 23.60 1, 193. 82 Florida $400.00 3, 241.51 533.00 4, 174. 51 Georgia 1, 351. 06 11, 647. 27 545. 76 13. 844. 09 Hawaii 1, 850. 00 102.83 1,952. 83 Idaho Illinois:

First district 20, 419. 33 558.94 2E 978.27 Eighth district 20, 480. 00 260.98 20, 740. 98

Indiana 130.55 I 1, 733. 00 302.05 2, 165. 60 Iowa 1, 870.00 553. 05 2, 423.05 Kansas 57.22 57. 22 Kentucky 8, 944.78 192. 50 408. 65 9, 545.93 Louisiana 1, 501. 00 347. 02 1, 848. 02 Maine a, 250.00 5, 200.00 Maryland 14, 131. 90 719.25 14, 851. 15 Massachusetts . 80 25, 602.00 64. 85 25, 667.65 Michigan 11, 487. 22 64. 28 11, 551.50 Minnesota 7, 058. 00 78.94 7, 136. 94 Mississippi 1, 200.00 26 00 1, 220.00 Missouri:

First district 2, 899. 62 172. 03 3, 021. 85

Sixth district 30, 154. 00 30, 154. 00 Montana 290.00 290.00 Nebraska 1, 260.00 1, 260. 00 Nevada 460. 00 460.00 New Hampshire 2, 685. 00 2, 685. 00 New Jersey:

First district 11, 659.00 11, 559.00

Fifth district 2, 117. 00 55.74 2, 172. 74 New Mexico New York:

First district Second district 30.00 455.38 51, 255. 62 38.40 100.00 51, 879. 40 Third.distrlet 145.38 9, 626. 03 9, 771. 41 Fourteenth district 635. 17 6, 353. 00 150. 00 7, 138. 17 Twenty-first district 2. 543. 00 20.00 2, 563. 00 Twenty-eighth district 28.12 10,038. 00 228.69 10, 294. 81

North Carolina 1, 413.45 23, 343. 26 253. 20 25, 009.91 North Dakota Ohio:

First district 230.00 74. 64 304.64 Tenth district 871.00 147.55 1,018. 55 Eleventh district 25.00 5.00 30.00 Eighteenth district 1, 872. 80 179.87 Z 052.67

Oklahoma 250.30 5, 975. 00 757.26 6,982. 56 Oregon Pennsylvania:

First district 16 047. 75 200. 58 16 248.33 Twelfth district 1, 825. 00 1, 825. 00 Twenty-third district 1, 867. 91 2, 459. 46 4, 327. 37

Rhode Island 1, 839.00 62.06 I, 901.06 South Carolina 50.00 1, 735.00 545. 19 2, 330. 19 South Dakota 850.00 850.00

Tennessee 375.00 8, 759.58 20.00 7, 154. 58 Texas:

First district 144. 92 16, 213. 55 202.35 16, 560. 82 Second district 44, 675.25 8, 286.60 28.08 2, 870.79 55, 860. 72

Utah 161. 45 161. 45

Vermont 1, 225.00 1, 225.00

Virginia 10, 896. 27 1, 128. 30 12, 024.57 Washington 3, 067. 80 88.00 3, 135. 80 West Virginia 327.33 327.33

Wisconsin 621.97 1, 402. 00 2, 023. 97

Wyoming 5110. 00 28.65 528.65

A cm.. 72 I A.6 017 Pill 44.5 240 70 264.80 16. 294. 89 514. 07I. Et

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186 REPORT OF OOMMISSIONER OF INTERNAL REVENUE


187

Total

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From the appropriation "Collecting the internal revenue, 1940."

REPORT Or CONVssUATE2

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G. RECAPITULATION

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REPORT OF COMMISSIONER OF

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INTERNAL REVENUE

REPORT OF coxnaissumEat OF INTERNAL REVENUE

leyoy

$17, 663, 097. 83 15, 170, 507. 19 11, 044, 791.79

2, 703, 212. 45

11, 795, 841. 87

58, 377, MI. 13

637, 786. 16

2, 821, 351. 28

It '6E1 '699 '£

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3, 275. 51

27, 684. 36

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5, 081. 67

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iTi; ; 111 2 E

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2, 932, 626. 24

631.713r13S

$16, 454, 791. 16 1 4, 334, 392. 83

9,

882.64 2, 346, 086. 04

10,

535, 869. 05

53, 279, 021. 72

613, 53 1. 23

2, 325, 01 1. 61

£8'219'886'3

56, 217, 564. 5 6

Appropriation

7ollecting the internal revenue, 1940: Collectors Agents Supervisors Technical Staff Chief disbursing officer, Treasury Department and Gen-

eral Accounting Office

Subtotal

Salaries and admin istrative expenses for refunding processing and related taxes and administering Title III, Revenue Act of 1936, 19407

Collectors Chief disbursing officer. Treasury Department and Gen-

eral Accounting Office

Subtotal

Total

2812S ,R :ggrg , ',X

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192 193 REPORT OF GOM MISSIONER OE INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE

TABLE 118.-Summary of internal. revenue stamps issued to collectors of internal revenue and the Postmaster General during the fiscal years 1939 and 1940

Kind

Quantity Value

1939 1940 1939 1940

Distilled spirits and wines: Brandy 57, 150 38, 400 $5, 895, 570. 00 $3, 889, 320. 00 Other domestic distilled spirits 2,101, 500 2,140, 830 228, 423, 037. 50 231,085, 102. 50 Certificate of tax payment, dis-

tilled spirits, for shipment in tank cars 1,800 2260 (n ( 4 )

Export (secs. 2878 and 2885 I R CO 1, 200 18,800 120.00 1,290. 00

Bottled-in-bond, export (blue strips) 3,080 I, 113, 820 369.60 9,011.40

Bottled-in-bond, domestic (green strips) 79, 235, 000 128,610, 000 746, 187. 50 1, 268, 100. 00

Container or bottle stamps, red strips 987, 811, 242 1, 070, 689, 700 9, 445, 162. 42 10, 474, 409. 56

Rectified, class B I, 052, 200 1,616, 000 540, 700.00 584, 320.00 Rectified, class A 22, 500 20, GOO ( 4) (I )

Industrial alcohol transfer 6, 800 60, 800 (r) ( I )

Alcohol warehousing 116,000 164,300 ( 4) (5) Wholesale liquor dealer's pack-

ages 8, 800 800 ( 4) 0) Wine 16, 432, 040 17,981, 684 6, 145, 702. 73 7,685, 050. 97

Fermented malt liquor 57, 341, 300 53, 875, 500 258, 903, 125. 00 263,948, 125. 00 Tobacco:

Manufactured tobacco 2, 448, 997, 360 2, 489, 379, 540 55, 216, 950.80 55, 335, 074. 50 Snuff 392, 686, 722 302, 482, 989 6, 817, 699. 16 6, 984, 833. 04 Tinfoil wrappers. 1, 422,180 1, 398, 048 15, 921. 39 15, 657. 17 Cigars, large 173, 479, 880 183, 736, 400 13, 378, 718. 03 14, 248, 752. 35 Cigars, small 16, 253,000 14,144, 000 122, 808.67 108, 768.45 Cigarettes, class A 8, 341, 324, 400 8, 918, 083, 400 501, 427, 506. 30 536, 577, 877.50 Cigarettes, class B 509,200 422,600 48, 791. 52 60, 310. 80 Cigarette tubes 1, 003, 800 2 102, 100 14, 066.00 30, 541.00

Oleomergine: Domestic, colored 19, 350 17, 975 37, 540. 00 28, 590.00 Domestic, uncolored 16, 625, 825 16, 416, BE 815, 671. 37 793, 855.50 Process or renovated butter 211,031 163,000 7, 457. 50 4, 930. 00

Mixed flour 671,060 581, COO 8, 745. 00 6, 470.00 Playing card 44, 682, 510 42, 308, 370 4, 466, 251.(0 4, 230, 837. CC Documentary 11, 167, 792 11, 344, 828 18, 918, 108. 00 17,306, 267. 03 Stock transfer 15, 857, 426 17, 146, 280 16,646, 203.00 18, 098, 391. 00 Silver transfer 7, 612 2,688 33, 792.00 65,650. 00 Narcotic 3, 447, 350 3, 525, 400 170,809. 25 195, 455. 06 Order forms for opium I, 038, 000 1, 090, 000 10, 380.00 10, 900.00 Marihuana 100 100. 011 Order forms for marihuana 190 3.I0 National Firearms Act (sec. 2720

I. R. C.): Machine guns, silencers, etc 20 20 4, 000.00 4, 000.00 Certain short 2-barrel guns 900 450 901.00 450.00

Special, or occupational, stamps 1, 000, 340 959,040 15, 740, 750.00 15,054,860.3

Total 12, 594, 476, 279 13, 351, 512, 052 1, 144,003, 042. 34 1, 188, 107, 281.41

Value inserted when purchased. 3 Have no money value.

TABLE 119.-Cost of printing and binding for the Internal Revenue Bureau and Service, fiscal years 1939 and 1940

Class of work

1939 1940

Quantity Cost Quantity Cost

Publications, regulations, decisions, etc 921,500 $104, 297. 45 1, 814, 000 $119,870. 28 Blank forms 240, 230,000 381, 891. 57 251, 604, 000 371, 137.78 Letterheads 10, 676, COO 15, 011. 26 13, 763, 000 16, 484.41 Miscellaneous: Binding, memorandum sheets,

analysis paper, etc 19, 057.78 15, 469.29

Total 251, 827, 500 520, 258.06 267, 181, 00) 522,962.66

O