ANNUAL REPORT

OF THE COMMISSIONER OF INTERNAL REVENUE

FOR THE FISCAL YEAR ENDED JUNE 30

1942

UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON 1942

For sale by the Superintendent of Documents. Waahinatoa.D. C. Pike 25 coats (papa aver)

CONTENTS CONTENTS VIE

Table Pala Table Pate 28. Dealers in leaf tobacco in business, leaf tobacco exported and received 55. Distilled spirits: Grains and molasses used in production, by States, from farmers, calendar year 1941, by collection districts and by fiscal year 1942 153 States 136 56. Distilled spirits: Number of distilleries and internal-revenue bonded 29. Leaf tobacco imported by cigar manufacturers, tobacco manufac- warehouses operated, by States, fiscal year 1942 154 turers, and dealers in leaf tobacco, calendar year 1941, by collection 57. Distilled spirits: Production, by kinds and by months, fiscal year districts and by States 138 1942 155 30. Quasi tobacco manufacturers classified: Number of factories operated 58. Distilled spirits: Production, by kinds and by States, fiscal year 1942_ 155 and tobacco material handled, calendar year 1941 140 59. Distilled spirits: Brandy produced, by kinds and by States, fiscal 31. Tobacco material held or owned by dealers in leaf tobacco, cigar and year 1942 156 tobacco manufacturers on January '1, 1942, by collection districts 60. Distilled spirits: Total withdrawals, -paid, by kinds and by and by States 141 months, fiscal year 1942 156 • 61. Distilled spirits: Total withdrawals, tax-paid, by kinds and by OCCUPATIONS SUBJECT TO SPECIAL States, fiscal year 1942 157 62. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds 32. Number of each class of special-tax payers purchasing special-tax and by months, fiscal year 1942 157 stamps covering the fiscal year 1942, or portion thereof, under the 63. Distilled spirits: Bottled-in-bond withdrawals, tax-paid, by kinds various annual rates, by collection districts and States 143 and by States, fiscal year 1942 158 64. Distilled spirits: Stocks remaining in internal-revenue bonded ware- OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR, ETC. houses, by kinds and by States, June 30,1942 158 33. Production and withdrawals of colored oleomargarine, year ended 65. Distilled spirits: Stocks remaining in internal-revenue bonded ware- June 30, 1942, by collection districts 149 houses, by kinds and by years and seasons of production. June 30, 34. Production and withdrawals of uncolored oleomargarine, year ended 1942 159 June 30, 1942, by collection districts 149 66. Distilled spirits: Losses in internal-revenue bonded warehouses from 35. Production and withdrawals of oleomargarine (colored and uncolored), leakage and evaporation, by kinds of spirits and by States, and year ended June 30, 1942, by months 150 other losses, by kinds of spirits, fiscal year 1942 160 36. Summary of production and withdrawals of oleomargarine (colored 67. Distilled spirits: Materials used in the production of brandy, by kinds 150 and by States, fiscal year 1942 160 and uncolored), years ended June 30, 1933 to 1942 68. Rectified spirits and wines: Production, by kinds and by months, 37. Materials used in the manufacture of oleomargarine (colored and un- colored), year ended June 30, 1942 151 fiscal year 1942 161 38. 69. Rectified spirits and wines: Number of plants operated and produc- Production and withdrawals of renovated butter, year ended June 30, tion, by kinds and by States, fiscal year 1942 161 1942; by collection districts 151 70. Rectified spirits and wines: Alcohclic liquors used in rectification, by 39. Summary of production and tax-paid withdrawals of renovated butter, kinds and by months, fiscal year 1942 162 years ended June 30, 1933 to 1942 151 71. Rectified spirits and wines: Alcoholic liquors used in rectification, by 40. Production and withdrawals of mixed flour, year ended June 30, 1942, kinds and by States, fiscal year 1942 162 by collection districts 152 72. Distilled spirits: Wine gallons of spirits bottled by rectifiers and tax- 41. Production, importation, and withdrawals of playing cards, by paid bottling houses and bottled-in-bond spirits withdrawn on pay- months, year ended June 30, 1942 152 ment of tax from internal revenue bonded warehouses, fiscal year 1942 163 ALCOHOL, DISTILLED SPIRITS, BEER, ETC. 73. Distilled spirits: Production, tax-paid withdrawals, and stocks on hand June 30 of whisky and of total distilled spirits, fiscal years 42. Ethyl alcohol: Production and withdrawals, by months, fiscal year 1934-1942, inclusive 163 1942 153 74. Fermented malt liquors: Production and tax-paid withdrawals, by 43. Ethyl alcohol: Plants and bonded warehouses operated, production, months, fiscal year 1942 163 withdrawals, warehouse losses, and stocks remaining in bonded 75. Fermented malt liquors: Breweries operated, production, with- warehouses June 30, by States, fiscal year 1942 153 drawals, losses, and stocks on hand June 30, by States, fiscal year 44. Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal 1942 164 year 1942 153 76. Fermented malt liquors: Withdrawals, tax-paid and tax-free, by 45. Ethyl alcohol: Materials used in production, by kinds and by States, States, fiscal year 1942 165 fiscal year 1942 153 77. Fermented malt liquors: Materials used in production, by kinds and 46. Ethyl alcohol: Production, by kinds of materials used, fiscal year by States, fiscal year 1942 166 1942 153 78. Fermented malt liquors: Production, tax-paid withdrawals, and 47. Ethyl alcohol: Production, tax-paid withdrawals, withdrawals for stocks on hand June 30, 1934-1942, inclusivei 166 denaturation, and stocks on hand June 30, 1934-1942, inclusive_ 153 79. Cereal beverages: Plants operated, production, and withdrawals, by 48. Denatured alcohol: Plants operated, production, withdrawals, and States, fiscal year 1942 167 stocks on hand June 30, by States, fiscal year 1942 153 80. Still wine: Production and withdrawals, by months, fiscal year 1942_ _ 167 49. Denatured alcohol: Production, by months, fiscal year 1942 153 81. Still wine: Bonded wineries and bonded storerooms operated, pro- 50. Completely denatured alcohol: Withdrawals, by formulas and by duction, withdrawals, losses, and stocks on hand June 30, by States, months, fiscal year 1942 153 fiscal year 1942 168 51. Specially denatured alcohol: Withdrawals, by formulas, fiscal year 82. Still wine: Tax-paid withdrawals and stocks on hand June 30, by 1942 153 alcoholic grades and by States, fiscal year 1942 169 52. Specially denatured alcohol: Withdrawals, by leading formulas and 83. Still wine: Amelioration and fortification occurring. after fermenta- by months, fiscal year 1942 153 tion, by States, fiscal year 1942 169 53. Specially denatured alcohol: Operations of bonded dealers, by States, 84. Still wine: Materials used in production, by kinds and by States, fiscal year 1942 153 fiscal year 1942 170 54. Specially denatured alcohol : Operations of manufacturers, by States, fiscal year 1942 153 VIII CONTENTS CONTENTS IX

Table Page Table Page 85. Sparkling wine. Production and tax-paid withdrawals, by months, 114. Claims Division: Classification and tax liability involved in cases of Compromise Section pending June 30, 1942 fiscal year 1942 171 181 86. Sparkling wine: Number of producers, production, withdrawals, 115. Civil Division: Cases received and disposed of during the fiscal year 1942 182 losses, and stocks on hand June 30, by States, fiscal year 1942_ __ _ 171 87. Sparkling 'wine: Tax-paid withdrawals and stocks on hand June 30, 116. Civil Division: Results obtained in cases closed during the fiscal year 1942 182 by size of container and by States, fiscal year 1942 172 88. Vermouth: Production and tax-paid withdrawals, by months, fiscal 117. Civil Division: Results obtained in lien cases closed during the fiscal year 1942 182 year 1942 172 89. Vermouth: Number of premises operated, production, withdrawals, 118. Civil Division: Civil cases pending at the beginning and end of the fiscal year 1942 183 losses, and stocks on hand June 30, by States, fiscal year 1942 173 90. Still and sparkling wines: Production, tax-paid withdrawals, and 119. Civil Division: Number of Civil Division cases tried by the Depart- ment of Justice and the number decided by the courts during the stocks on hand June 30, 1934-1942, inclusive 172. 91. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by fiscal year 1942 183 120. Interpretative Division: Number of cases received and disposed of months, fiscal year 1942 173 92. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by during the fiscal year 1942 183 States, fiscal year 1942 121. Review Division: Number of cases received and disposed of during 174 the fiscal year 1942 184 122. Review Division: Public decisions, promulgated under Treasury TECHNICAL STAFF Decisions 4359 and 4583, during the fiscal year 1942 184 93. Analysis of the work of the Technical Staff during fiscal year 1942- Income, profits, estate, and gift tax cases 175 MISCELLANEOUS STATISTICS 94. Analysis of work on compromise, extension of time, and final closing agreement cases, fiscal year 1942 123. Moneys paid to collectors as proceeds of In rem actions, judgments 176 recovered in civil suits, fines and penalties imposed in criminal actions, and costs, as reported by clerks of courts OFFICE OF THE CHIEF COUNSEL (Form 158), year ended June 30, 1942 185 95. Appeals Division: Cases appealed to Board of Tax Appeals, including • 124. Expenses of the Internal Revenue Service, fiscal year ended June 30, those appealed from Board decisions to appellate courts, fiscal year 194 188 1942 177 125. Summary of internal-revenue stamps issued to collectors of internal 96. Appeals Division: Number, and amounts, of cases shown. in table 95 revenue ,and the Postmaster General during the fiscal years 1941 for the fiscal year 1942 only, by class of tax and amounts involved_ _ 177 and 1942 193 97. Appeals Division: Circuit and Supreme Court cases pending June 30, 128. Cost of printing and binding for the Internal Revenue Bureau and 1942 177 Service, fiscal years 1941 and 1942 193 98. Appeals Division: Status of cases pending before Board of Tax Appeals June 30, 1942 178 99. Appeals Division: Progress of cases in appellate courts on appeals from decisions of the Board of Tax Appeals, fiscal year 1942 178 100. Appeals Division: Results obtained in cases closed before the Board of Tax Appeals during the fiscal year 1942 178 101. Appeals Division: Disposition of cases closed by Board of Tax Appeals during fiscal year 1942 178 102. Appeals Divisiorf: Number, and amounts, of cases pending in field divisions by class of tax and amounts involved 179 103. Appeals Division: Disposition of cases by United States Board of Tax Appeals during fiscal year 1942 179 104. Claims Division: Cases appealed to United States Processing Tax Board of Review, including those appealed to appellate courts, fiscal years 1938 to 1942, inclusive 179 105. Claims Division: Number, and amounts, of cases shown in table 104 for fiscal year 1942 only, by class of tax and amounts involved_ __ _ 179 106. Claims Division: Status of cases pending before United States Proc- essing Tax Board of Review June 30, 1942 189 107. Claims Division: Results obtained in cases closed before the United States Processing Tax Board of Review, fiscal year 1942 180 108. Claims Division: Civil cases received and disposed of by Processing Tax Section, and number decided by courts, fiscal year 1942 189 109. Claims Division: Interpretative, corporate reorganization, and bankruptcy and receivership cases received and disposed of by Processing Tax Section, fiscal year 1942 189 110. Claims Division: Review cases received and disposed of by Processing Tax Section, fiscal year 1942 181 111. Claims Division: Cases received and disposed of by Reorganization Section, fiscal year 1942 181 112. Claims Division: Cases received and disposed of by Bankruptcy and Receivership Section, fiscal year 1942 181 113. Claims Division: Cases received and disposed of by Compromise Section, fiscal year 1942 181

ANNUAL REPORT OF THE COMMISSIONER OF INTERNAL REVENUE

TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 81, 1949,. The honorable the SECRETARY OF THE TREASURY. Sin: I have the honor to submit the following report upon the work of the Bureau of Internal Revenue for the fiscal year ended June 1942: 30, COLLECTIONS Total collections of internal revenue taxes during the year amounted to $13,047,868,518, compared with $7,370,108,378 year during the fiscal 1941, an increase of $5,677,760,140, or 77 per cent. The collec- tions were the largest in the history of the Bureau and exceeded the combined total of the two preceding years. collections received during the March and June quar- ters, 1941, which included the first two quarterly payments on 1940 earnings, amounted to $2,248,777,289, white the corresponding figures for the year of this report are $4,691,978,707, an increase of $2,443,- 201,418, or more than 100 per cent. The was enacted September 20, 1941 and the new rates levied by that Act were made applicable to earnings for the year 1941. The increased rates together with better business conditions throughout the country, contributed to the increased collections. The following table shows the increases or decreases in general sources of internal revenue for 1942 compared with 1941: Summary of collections, fiscal years 1941 and 1942

Fiscal year Increase or decrease (—) General source

1941 1942 Amount Per cent Income taxes: Corporation income tax $1, 851, 987, 990.58 $3, 069, 273, 346. 07 $1, 217, 285, 355.49 Individual income tax 66 7 1, 417, 655, 126.59 3, 262, 800, 389.86 1, 845, 145, 263.27 130. 2 Excess-profits tax, declared value._ 25, 919, 566.85 51, 237, 371.60 Excess-profits tax, Revenue Acts of 25, 317, 804.75 97.7 1940:and 1941 164, 308, 967. 23 1,618, 188, 950.87 1, 453, 879, 983.64 884.8 Excess-profits, Vinson Act 2,156, 717.81 981, 717.42 Unjust enrichment tax —1,175, 000.39 —54.4 9, 095, 561. 51 4, 401, 767.86 —4, 693, 793.65 —51. 6 Total 3, 471, 123, 930. 57 8, 006, 883, 543.68 4, 535, 769, 613. 11 130.7 Alcohol taxes: Distilled spirits, imported, excise 34,889, 895. 90 35, 765, 107. 45 Distilled spirits, domestic, excise_ _ _ 875, 211.55 2.5 393, 751, 625.27 538, 832, 969.63 145, 081, 344 36 36.8 Distilled spirits, rectification tax... 13,460, 554. 79 Floor taxes (on stocks of Jan. 12, 17, 226, 467.90 3, 765, 913. 11 28.0 1934, June 30, 1934, June 30, 1938, June 30, 1940, and Oct. 1, 1941) 25, 304, 050.09 41, 910, 928. 09 16,606, 878.00 65.6 Bottle or container stamps 11, 162, 805.62 12, 308, 132. 32 Wines, including fortifying brandy_ 1, 145, 326.70 10. 3 12, 819, 857. 91 25, 235, 944. 90 12, 416, 086. 99 96. 9 Fermented malt liquors, excise tax_ 316, 741, 027. 11 366, 161, 237.05 Special or occupational taxes 49, 420, 209.94 15.6 11,926, 361. 64 11, 075, 919. 22 —850,442.42 —7.1 Total 820, 056, 178. 33 1, 048, 516, 706.56 228, 460, 528.23 27.9 2 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 3 Summary of collections, fiscal years 1941 and 1942—Continued Fiscal year Class of tax Fiscal year Increase or decrease (—) 1941 1942 General source 4 1941 1942 Amount Per cent Income 8289, 725,157.00 1 $300. 539, 626.00 Miscellaneous taxes: Miscellaneous Internal revenue: Capital stock tax $161652,639.88 $281, 906 134. 89 $116, 247, 496. 01 69.2 Estate 55, 539, 68833 71, 390, 192. 91 . I Estate and gift taxes ..... 407, 057,747.62 — 432 540, 288.09 25, 482, 540.57 Gift 9, 263, 764.22 5,990, 702.88 6.3 Capital stock Tobacco taxes — 698, 076,890.87 —780,982,216,72 82, 995, 324.85 11.9 994,812. 55 1, 177,930. 88 Manufacturers' excise taxes 617, 372 522: 93 771,902, 268.51 154, 629, 735.68 25.0 Sales 3, 003, 389.26 4, 491, 267.97 Retail excise taxes 80, 167, 124. 46 80, 167, 124.46 Liquors 5, 476,957. 12 3, 609,027. 11 Miscellaneous taxes (admissions, Miscellaneous 6,591, 263.80 12,381,042 79 communications, oleomargarine, Tobacco 82 428.18 185,098- 44 documentary stamps, motor ve- Coal 659, 393. 18 401, 147. 15 hicle stamps, coal, etc 189, 077,167. 58 391, 384, 599.06 292, 307,481.48 107.0 Silver 4.75 Sugar tax 74,834,839.60 88, 229, 803.06 —6, 605,036. 64 —8.8 Sugar 239,077. 24 1, 208. 52 Total miscellaneous Total 2,153, 071,909. 38 2, 807, 106, 423.79 654, 034, 615.41 30. 4 81,850, 773. 88 2 99,627, 60x.38 ' Employment taxes: Employment and Carriers taxes 31, 744, 653.82 3 38, 273, 869.01 Federal Insurance Contributions Act 687,327, 551.09 895, 335, 861.32 208,008, 310.23 30.3 Grand total 383,320, 584. 70 438, 441,098. 39 Federal Unemployment Tax Act_ 100,667,721. 58 119,616,967. 91 18, 959, 241 33 18.8 Carriers taxes 137, 871, 187. 71 170,409, 014. 46 32, 637, 826.75 23.6 1 Includes, for income taxes, $288,536,704 from the Income Tax Unit and $12,002,922 from the Accounts and Total 925,8511.460. 38 1,186, 361,843. 69 259, 505, 383.31 28.0 Collections Unit. The assessments of the Income Tax Unit include $31,854,839 made under the jeopardy provisions of section 279 of the and section 273 of subsequent Revenue Acta. Total, all collections 7,370, 108, 377.66 13,047,868,517. 72 5, 677,760, 140.06 2 Includes, for miscellaneous internal revenue, 384,905,987 from the Miscellaneous Tax Unit, $11,112,589 77.0 from the Accounts and Collections Unit, and $3,609,027 from the Alcohol Tax Unit. a Includes, for employment and carriers' taxes, $10,167,373 from the employment tax activities of the Accounts and Collections Unit and $28,106,496 from the collectors' offices. Comparative statement of tax collections by quarters, fiscal years 1941 and 1942 Rotunda, etc.—Payments for the refund of taxes illegally or errone- Miscellaneous Employment ously collected and for redemption of stamps and drawbacks are made Quarter ended— Income taxes internal-revenue taxes, including Total collections taxes carriers' taxes from sums appropriated for such purposes.

Sept. 30, 1940 6501931, 630.06 $808,885,033.53 $206, 025, 497.28 $1, 520,942,160.87 Number of claims paid and the amount of refunds, payments, and repayments, includ- Dec. 31, 1940 514,934, 197. 64 730, 863, 160. 81 208,466, 752.52 1, 453,754 110.97 ing interest, during the fiscal years 1941 and 1942 Mar. 31, 1941 1, 275,183,095. 86 780, 528,923.02 272, 587, 516.36 Z 326 299, 635. 24 June 30, 1941 973, 594, 193. 61 864, 841,682 75 238, 776, 694. 22 2, 067, 212, 570.68 Fiscal year 1941 3, 289,843,117. 17 3,174, 608,800.11 925,861 460.38 7, 370, 108,377.66 Number of Interest allowed (included claims Amount refunded or repaid in amount refunded) Sept. 80, 1941 824,913,002. 46 908, 877, 507.38 255. 334,864. 30 1,989, 125,374.14 Class of tax Dec. 31, 1941 815,182,026. 51 1, 219,975, 191 32 269, 303,188 00 2 304, 460,410.83 Mar. 31, 1942 2, 776, 840,852 75 1, 828,906, 882.18 356 383,5O1.84 4,962, 131,236. 77 1941 1942 1941 1942 1941 1042 June 30, 1942 1,915, 137,854. 21 1, 672, 673, 362. 22 304,340, 29.66 3, 792, 151,495.98 Fiscal year 1942 6,332, 073,735.93 6, 530,432, 93810 1%047,868,51t72 Refund of internal revenue 1,186 361, 843, 69 • collections: Income taxes 117, 851 196,969 $38, 328, 418. 77 $30, 304, 259.18 $7, 066, M. 80 $5, 461, 131. so Nora—The increase in income-tax receipts for the fiscal year 1942 is largely attributable to the increased Miscellaneous internal- rates leviedby the Reveuen Ac of 1941. revenue taxes: The capitaa toak taxis due t be paid in the September quarter and the gift tax in the March quarter. Bituminous coal 89 79 7,843.00 5, 338. 46 664.10 198.28 Other miscellaneous taxes are payable monthly. The March quarter includes full-paid calendar year income Capital stock 2,854 2, 803 601, PA 49 408, 135.80 81, 702 93 43, 156.61 tax returns. Distilled spirits 7, GU 8, 439 296, 715.93 464, 143. 83 Z 332. 33 6, 615. Estate 1, 613 3, 585 14, 544, 829. 66 13, 144, 514. 26 660, 149. 71 1, 384, 571 73 Gift 411 432 662,027. 37 505, 530.75 101, 898.09 86 592.48 Miscellaneous tax... 198 1,452 127, 554. 68 596, 971. 67 1 20, 366.08 37, 283.97 In the appendix will be found tables showing the amount of internal Narcotics 317 150 757.62 237.33 6.21 revenue tax receipts in detail for the year, with statements of com- Sales 2,120 981 2, 240, 748. 33 1, 968, 395.42 206, 766.87 310, 667.55 Sugar 996 525 1, 749, 925.86 938, 729.92 297. 15 278.64 parative collections by districts, States, and Territories, during the Tobacco 365 117 5, 753. 69 2, 060.12 104.57 73.57 Employment taxes: fiscal years 1941 and 1942. Tables are presented also showing the Carriers 127 61' 76, 689.43 22,035. 21 6,778.71 2, 69860 Federal Insurance quantities of liquors, tobacco, oleomargarine, etc., tax-paid for Contributions consumption. Act 10,868 41, 263 665, 703.50 1, 20%411.01 57, 197.42 50,543. 54, Federal Unemploy- Additional assessments.—The additional assessments, including in- ment Tax Act__ 15,448 16, 392 1,954,427.75 2,190,546.14 68 783.17 76, 892. 28" Agriculleual adjust- terest and penalties, resulting from office audits and field investiga- ment tions made during the fiscal years 1941 and 1942, were as follows: 12,861 8, 124,017. 63 22,073, 066.12 1, 254, 008.04 2, 234, 535. 71 Total 113, 681 273, 218 59, 386, 878. 60 73, 775, 386.24 9, 611, 226.08 9, 695 243.70 Repayments (not refund of taxes erroneously col- lected): Redemption of stamps: Distilled spirits 1, 865 1,620 112,949. 77 81, 180.6E4 707.03 39299 Miscellaneous.. 2,176 6,880 295, 292.03 568, 066.18 21,643,09 15, 814.49 Narcotics 68 47 587. 76 278. 77

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, includ- During the fiscal year ended June 30, 1942, there were in the field ing interest, during the fiscal years 1941 and 1942-Continued and departmental service of the Bureau 5,192 appointments and 3,430 separations. The number of separations includes 1,276 em- Number of Interest allowed (included claims Amount refunded or repaid in amoun refunded) ployees who were granted military furloughs and 184 retirements, of Class of tax which 70 were on account of disability. There were also 29 employees 1941 1942 1941 1942 1941 1042 separated for disciplinary reasons. The distribution of personnel in the field and departmental service of the Bureau is shown in the Payments-Continued. following table: Redemption of stamps- Continued. Silver Tobacco 2,010 1,997 $2,112, 618. 81 $1, 687, 035. 19 June 30, June 30, Increase or Branch of service 1941 1942 decrease - Total 6,119 10, 544 2, 521, 448.37 2, 336, 550.82 $22, 350.12 $16, 207.48 (-) Drawbacks: Alcohol 5' 992 222, 437. 10 413, 075. 80 Employees in the departmental service 4,151 I 4, 329 178 Office of collectors of internal revenue 3 Tobacco 35 1, 136. 74 7,062. 79 12, 322 13, 699 1, 372 Supervisors of accounts and collections 44 46 2 Total 457 I, 027 223, 573. 84 420, 138. 59 Internal revenue agents' forces: Income and estate taxes 5, 490 3 5, 929 -66 Grand total 180, 257 284, 789 62,131, 900.81 76, 532, 074.65 9, 533, 576.20 9, 711, 451.18 Miscellaneous and sales taxes 63 62 -I Offices of district supervisors 9, 013 4 9, 318 305 Miscellaneous field force (Alcohol Tax Unit) 13 13 NOTE.-There were also re unded from Philippine coconut oil tax collections (trust fund) he amounts of Field force (Intelligence Unit) ' 369 415 46 $985,008; including $5,259 interest, covering 564 claims during the fiscal year 1941 and $234,145, with no Field force (Technical Staff) 537 531 -6 interest, covering 450 claims or the fiscal year 1942. Field force (Assistant General Counsel's Office) 228 233 5 The figures in this table will not agree with those in later sections of this report for the eason that the amounts shown in the later sections relate to claims disposed of by the units, whereas this table shows the Total 27, 230 29,066 1, 835 actual payments made. 1 Exclusive of 335 temporary employees on the internal revenue roll and 126 permanent employees on the COST OF ADMINISTRATION refunding processing tax roll. 2 Exclusive of 1,519 temporary employees on the internal revenue roll. 3 Exclusive of 5 temporary employees on the internal revenue roll and 17 general deputy collectors on the The amount of $77,725,421 was appropriated for the fiscal year refunding processing tax roll. 1942 for salaries and expenses in connection with the assessment and 4 Exclusive of 3 temporary employees on the internal revenue roll. collection of internal revenue taxes and the administration of the IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1942 internal revenue laws. The Bureau transferred the sum of $1,300,000 AFFECTING THE BUREAU OF INTERNAL REVENUE to the Post Office Department for expenses in connection with the sale of the motor vehicle use stamps which were made available to SEVENTY-SEVENTH CONGRESS, FIRST AND SECOND SESSIONS motor vehicle owners through post offices throughout the country. Public Law 187, approved July 22, 1941, amends sections 3341, The expenditures aind obligations against the Bureau appropriation 3351, and 3361 of the so as to make the cur- were $73,805,704, leaving an unexpended balance of $2,619,717. The rent law with respect to drawback of tax on articles exported from expenditures do not include amounts expended for refunding taxes the United States applicable to like tax-paid articles when shipped illegally or erroneously collected and for redeeming stamps. The from the United States to, respectively, the Philippine Islands, the cost of collecting $12,976,589,177 (excluding $71,279,340 collected by Virgin Islands, Puerto Rico, Guam, or American Samoa. It repeals post offices) during the year was $0.56 per $100, compared with $0.89 section 2907 of the Code, relating to the collection of the tax on dis- per $100 of collections for 1941. tilled spirits where a case containing distilled spirits has been tam- The amount of $1,100,000 was appropriated for the fiscal year 1942 pered with. It also amends section 309(a) of the Tariff Act of 1930 for salaries and administrative expenses in connection with making by extending the scope of such provision to articles withdrawn, free refunds authorized by Titles IV and VII of the . of internal revenue tax, from any internal revenue bonded warehouse, The amount expended and obligated from this fund amounted to brewery, winery premises, or bonded premises for the storage of wine. $853,021, leaving an unexpended balance of $246,979. Public Law 250, Revenue Act of 1941, approved September 20, Office of Executive Assistant -On August 9, 1941, there was estab- 1941, in general amends the income tax provisions of the Internal lished in the office of the Commissioner the position of Executive Revenue Code by increasing the surtax on individuals; providing an lissistant. The function of this position is to supervise and coordinate optional tax for individuals with gross incomes from certain sources the activities of the Administrative Division and the newly reorgan- of $3,000 or less; reducing the personal exemption of individuals; ized Personnel Division with the operations of the various Units of integrating the corporation defense tax with the basic rates; and the Bureau in order to maintain uniformity of action and to assure imposing a surtax on corporations. It also amends the Code by conformance with rules, regulations, and established policies of the increasing the rates of . and changing the provisions Bureau of the Budget, Civil Service Commission, and the Treasury for the computation of the excess profits credit based on invested Department. capital; increasing the rates of the capital stock tax, estate tax, and gift tax; making permanent the temporary manufacturers' excise and import taxes; making permanent the 10 per cent defense tax with 6 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE• 7 respect to the declared value excess profits tax and numerous miscel- Public LaW 528, approved April 28, 1942, which provides for the laneous excise taxes • increasing the rates of numerous excise .taxes; renegotiation of certain Government contracts and is designed to limit imposing new manufacturers' excise taxes on sporting goods, luggage, profits therefrom, makes available to the War and Navy Departments electric, gas, and oil appliances, photographic apparatus, electric and the Maritime Commission the services of the Bureau of Internal signs, business and store machines, rubber articles, washing machines, Revenue to the extent determined by the Secretary of the Treasury optical equipment, and electric light bulbs and tubes; imposing new for the purposes of making examinations and determinations with retailers' excise taxes on jewelry, furs, and toilet preparations; and respect to profits derived from such contracts. imposing taxes on transportation of persons by rail, motor vehicle, Public Law 635, approved June 27, 1942, provides that all articles water, or air, coin operated amusement and gaming devices, bowling imported into the United States, its Territories or possessions, in- alleys, billiard and pool tables, and the use of motor vehicles and boats. cluding the Canal Zone and the Virgin Islands, consigned or addressed Public Law 285, approved October 30, 1941, amends section 124 of to members of the armed forces of the United Nations, other than the Internal Revenue Code by extending the time for applications, those of the United States who are on duty therein, which articles are and changing the procedure, for certification of national defense for their personal or official use, shall be admitted free of internal facilities and contracts for amortization purposes. revenue taxes imposed upon or by reason of importation. Public Law 386, approved December 26, 1941; amends section 3508 of the Internal Revenue Code so as to change the termination date of ACCOUNTS AND COLLECTIONS UNIT the taxes on sugar imposed by Chapter 32 of the Code from June 30, 1942, to June 30, 1945. The Accounts and Collections Unit is the central administrative Public Law 412, approved January 24, 1942, amends section 2883 • organization for the 64 internal-revenue collection districts and makes of the Internal Revenue Code by authorizing the withdrawal of dis- the administrative audit of all expenditures for the Internal Revenue tilled spirits without payment of tax under certain circumstances Service. The Unit also administers the employment taxes imposed during the unlimited national emergency proclaimed by the President under Chapter 9 of the Internal Revenue Code, the taxes under Sub- on May 27, 1941. chapter A (Federal Insurance Contributions Act) being with respect to Public Law 436, approved February 6, 1942, retroactively repeals employment by others than carriers, Subchapter B with respect to section 124(i) of the Internal Revenue Code so as to simplify the pro- employment by carriers, and Subchapter C (Federal Unemployment cedure in connection with the amortization of certain facilities. Tax Act) with respect to the tax on employers of eight or more. Public Law 490, approved March 7, 1942, extends under certain There were 44,751,746 tax returns filed in collectors' offices during circumstances the time for the filing of income tax returns and the the fiscal year 1942, an increase of 16,674,509 over the previous year. payment of income taxes in the case of individuals in the armed forces Of the total returns filed ., 27,773,079 were income tax returns, an of the United States and civilian officers and employees of any depart- increase of 11,622,583 during the year. The increase in the number ment or agency of the United States. of returns filed may be attributed largely to the reduced exemptions Public Law 508, approved March 27, 1942, amends section 2883 on income taxes and the levying of new miscellaneous taxes by the of the Internal Revenue Code, relating to the production of alcohol. Revenue Act of 1941. Piffilic Law 510, the Public Debt Act of 1942, approved March 28, A total of 15,642,869,033 revenue stamps, valued at $3,107,143,869, 1942, amends section 20 of the Second Liberty Bond Act by providing was issued to collectors of internal revenue and the Postmaster that certain obligations authorized by the Second Liberty Bond Act. General during the year, compared with 13,878,586,593 stamps, may, under such regulations and upon such terms and conditions as valued at $1,455,156,314, issued during 1941. the Commissioner with the approval of the Secretary of the Treasury Revenue stamps returned by collectors of internal revenue and by may prescribe, be receivable by the United States in payment of any the Postmaster General, and credited to their accounts, amounted to taxes imposed by the United States. It also amends section 4 of the $652,233,280. There were 231 applications allowed for restamping Public Debt Act of 1941 so as to remove the tax exemption privileges packages from which the original stamps had been lost, mutilated, or with respect to dividends, earnings, or other income or gain from destroyed, compared with 318 applications in the preceding year. shares, certificates, stock, or other evidences of ownership issued on or During the year, 70,420 income tax, 41,781 miscellaneous tax, and after March 28, 1942, by the United States or by any agency or instru- 531,250 employment tax returns were investigated by field deputy mentality thereof collectors, and 2,646,645 information returns were verified. At the Public Law 519, approved April 8, 1942, amends section 2901 of the close of business June 30, 1942, there were outstanding in the 64 Internal Revenue Code by providing for new limits on allowances for collection districts, for field investigation, 12,190 income tax returns, losses of distilled spirits by leakage or evaporation while in internal compared with 4,868 as of June 30, 1941. The number of information revenue bonded warehouses. returns on hand June 30, 1942, was 1,231,400, compared with 1,729,- Public Law 526, approved April 20, 1942, amends sections 3045, 903 as of June 30, 1941. On June 30, 1942, there were 174,840 war- 3031, 3030, 3032, 3036, 2825, and 3038 of the Internal Revenue Code, rants for distraint in the custody of the collectors' field forces for relative to the withdrawal of brandy for fortification of wines and collection, compared with 183,594 as of June 30, 1941. production of wines, brandy, and fruit spirits, so as to remove there- Collectors of internal revenue, after - having taken the necessary from certain unnecessary restrictions. administrative action, transmitted to the Bureau or otherwise dis- 4E10953-42-2 8 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 posed of 303,259 claims, as compared with 261,955 claims in 1941, an 1937. Included in this total were 1,749 lists, prepared by, the collec- increase of 41,304. The number of claims on hand in collectors' tors' offices and adjusted by the Bureau, consisting of 10,152,847 offices at the end of the fiscal year was 15,687, compared with 8,223 items totaling $1,168,257,534, and 3,384 lists prepared in the Bureau, at the close of the previous fiscal year. consisting of 75,171 items totaling $10,167,373, as further analyzed in Field deputy collectors of internal revenue served 476,240 warrants the following tabulations:: for distraint, which resulted in the collection of $62,572,099. An average of 4,720 producing field deputy collectors made a total of Analysis of employment tax assessments appearing on collectors lists 2,873,404 revenue-producing investigations, including the serving of warrants for distraint, compared with 2,220,467 revenue-producing Sources Items Tax and penalty Interest Total investigations made by an average of 3,732 producing field deputy Fedetal Insurance Contributions Act 9, 662,163 $882,179, 490. 33 $1, 042, 239. 66 $883, 221, 729.99 collectors in the precedingyear. The total amount collected and Federal Unemployment Tax Act 458, 667 122, 715, 727. 68 '564, 339.35 123, 280, 067. 03 reported for assessment by ffeld deputy collectors was $113,794,106, Carriers taxes 32, 017 161, 564, 118. 81 191, 618. 47 161, 755, 737.28 as compared with $90,285,877 in the previous year. The average Total 10, 152, 847 1,166, 459, 336.82 1, 798, 197. 48 1,168, 257, 534.30 number of investigations made per field deputy and the average amount of tax collected and reported for assessment were 609 and $24,109, respectively, as compared with 595 and $24,192 in 1941. Analysis of employment tax assessments appearing on Commissioner s lists The supervisors of accounts and collections submitted 98 reports covering their examination of the accounts of collectors of. inte.nal Sources Items Tax Penalty Interest Total revenue during the year, compared with 107 reports submitted during Federal Insurance Contributions Act. 27, 243 $1, 530, 764.71 $191, 503.85 $217, 932. 22 $1, 890, 200.78 the year ended June 30, 1941. Every collector's office was examined Federal Unemployment Tax Act__ 47, 911 7, 012, 458. 60 478, 359.88 783, 028. 42 8, 271, 896.90 at least once and all but 30 of the collectors' offices were examined Carriers taxes 17 2, 842. 49 399.74 2, 083.10 5, 325. 33 twice during the year. The internal-revenue stamps in the office of Total 75, 171 8, 546, 065. 80 620, 263. 47 1, 001, 043. 74 10, 167, 373. 01 • the United States internal-revenue stamp agent for the Philippine Islands were verified once by the auditor general for the Philippines during the year. The invasion of these islands by the Japanese has Taxes under the Federal Insurance Contributions Act.—Collections of resulted in the discontinuance of the activities of this stamp agent. taxes imposed under the Federal Insurance Contributions Act amount- Five new collectors and six acting collectors were installed during the ed to $895,335,861 for the year, as compared with $687,327,551 for fiscal year. Thirty collectors' offices were transferred under renewal 1941, an increase of $208,008,310. These amounts include both the bonds. employees' tax and the employers' tax, each of which was imposed In administering the personnel of the several collection districts, at the rate of 1 per cent of taxable wages paid. Returns under. the the provisions of the Classification Act of 1923 and amendatory Acts, Act are required on a quarterly basis, 9,470,856 being filed during the and decisions of the Comptroller General relating thereto, have been fiscal year, as compared with 8,684,639 filed in the preceding year. closely adhered to. The policy has been continued of making such ap- The complete and final audit of returns under the Act is conducted pointments as have been authorized in the field collection service at the in the offices of collectors of internal revenue. minimum salary rate of the appropriate grade, and all applications for The following table sets forth information relative to claims dis- positions have been carefully scrutinized and investigated with a view posed of under the Federal Insurance Contributions Act and/or Title to maintaining the usual high standard of requirement for employ- VIII of the Social Security Act: ment. Claims under the Federal Insurance Contributions Act and/or Title VIII of the The Disbursement Accounting Division administratively examined Social Security Act, except special refunds under section 1401(d) of the former and recorded 1,539 monthly accounts of collectors of internal revenue, Act, received and disposed of diming the fiscal year 1942 internal revenue agents in charge, Technical Staff and district super- Claims: Number visors, including the San Juan (P. R.) branch of the district of Mary- Pending at beginning of year 13,5,, 04073 5 land and the Honolulu (T. H.) branch of the San Francisco Alcohol Filed during year (new claims) Tax District No. 14, comprising a total of 143,158 vouchers, in addi- Received from other sources 294 tion to which 6,042 expense vouchers of employees and 19,346 vouch- ers covering passenger and freight transportation and miscellaneous Total to be disposed of 20, 412 expenses were audited and passed to the chief disbursing officer, Treas- Allowed in full or in part 12,644 ury Department, or the General Accounting Office for payment. Rejected 3,506 Assessments of employment taxes.—During the year, 5233 assessment Canceled 103 lists, consisting of 10,228,018 items totaling $1,178,424,907, an increase Total disposed of 16,253 of $332,032,361 over the previous year, were approved by the Com- missioner. These lists included original and additional assessments of Pending at end of year 4, 159 taxes under Chapter 9 of the Internal Revenue Code, formerly Titles Certificates of allowance issued when no claims were filed 4, 711 VIII and IX of the Social Security Act and Carriers Taxing „Act of

10 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 11

Claims under the Federal Insurance Contributions Act and/or Title VIII of the Coordination with the Social Security Board.—The Bureau and the Social Security Act, eta—Continued Social Security Board continued to coordinate their decisions on ques- Overassessments settled by: Amount tions involving provisions common to Title II of the Social Security Abatement $889, 044. 24 Act and the Federal Insurance Contributions Act. At the beginning Credit 298, 196. 70 of the fiscal year, 164 inquiries from the Board relating to such pro- Refund 385, 060. 61 visions were pending before the Bureau. During the fiscal year, Total 1, 572, 301. 55 1,490 similar iinquiries were received from the Board, and 1,285 were Interest 47, 665. 45 disposed of, leaving 369 pending at the close of the fiscal year. Copies of 259 opinions of the General Counsel of the Federal Security Agency Grand total 1, 619, 967. ow were furnished to the Bureau, and copies of 93 opinions of, or rulings Noma.—The amount involved in claims filed during the year 1942 was $2,437,327. Included in the allowed claims shown in the above tabulation were 5,303 collectors' claims for abatement, of which 233 were multiple- approved by, the Chief Counsel for the Bureau were transmitted to item claims involving 4,847 items. There were also allowed 662 collectors' claims recommending refunds of the Federal Security Agency. $12,403, plus interest of $416. The amount involved in the claims rejected during the year totaled $1,239,123. Tax under the Federal Unemployment Tax Act. —The tax under the Special refunds.—Under the provisions of section 1401(d) of the Federal Unemployment Tax Act is imposed on employers of eight or Federal Insurance Contributions Act, effective with the calendar year more. The rate is 3 per cent on taxable wages paid during 1941 1940, an employee, performing services for more than one employer with respect to employment. Collections amounted to $119,616,968, during a calendar year, may obtain a refund of the amount of em- as compared with $100,657,721 for the fiscal year 1941, an increase of ployee's tax deducted from his wages and paid to the collector which $18,959,247. There were 417,647 returns filed during the fiscal year, is in excess of the tax on the first $3,000 of such wages. To obtain as compared with 368,639 filed during the preceding fiscal year. such a refund the employee must file a claim after the calendar year The return for each calendar year is due on January 31 following in which the services were performed and within two years after the the close of the year unless an extension of time for filing is granted. calendar year in which the wages involved are paid. A taxpayer is entitled to a credit against the tax imposed by the Act for contributions paid into unemployment funds under a State Claims for special refund, under section 1401(d) of the Federal Insurance Contribu- unemployment compensation law which is approved and certified by tions Act, received and disposed of during the fiscal year 1949 the Social Security Board to the Secretary of the Treasury. For the Claims: Number - calendar year 1941, unemployment compensation laws of the 48 Pending at beginning of year 8, 542 States, the District of Columbia, and the Territories of Alaska and Filed during year (new claims) 32, 951 Hawaii were so approved and certified. The maximum credit allow- Received from other sources 46 able is 90 per cent of the tax and, with certain exemptions, to be Total to be disposed of allowable to that extent the contributions must be paid into the State 41,539 funds on or before the date the Federal return is required•to be filed. Allowed in full or in part 34, 894 Contributions paid after that date but before July 1 next following Rejected 156 are allowable as a credit against the tax, but credit with respect to Canceled 26 such contributions is limited to 90 per cent of the amount which Total disposed of 35, 076 would have been allowable had such contributions been paid on or before the due date of the Federal return. Pending at end of year 6, 463 Section 701 of the Revenue Act of 1941 extended the time within Noma.—The amount involved in claims filed during the year 1942 was $734,101. In connection with the which contributions for the years 1936 to 1940, inclusive, could be claims allowed, $784,900 was recommended for refund, and the amount involved in the claims rejected was $3,565. paid into a State fund in order to be allowable as credit against the Federal tax. Under section 701, subject to various specified condi- Offers in compromise.—On July 1, 1941, there were on hand 253 tions and limitations, contributions with respect to those years paid offers in compromise, aggregating $51,363, which had been submitted into a State fund before November 19, 1941, may be credited against in settlement of an aggregate liability of $172,322, incurred under the Federal tax for such years. Title VIII of the Social Security Act and/or the Federal Insurance For the purpose of enabling the Bureau to determine whether the Contributions Act. There were 1,319 offers received, in the total credit claimed by a taxpayer for contributions to a State fund is amount of $178,748, involving an aggregate liability of $562,445; 698 correct, each State furnishes the Bureau with a statement for each offers in the amount of $86,495 were accepted in settlement of lia- employer, showing the amount of contributions paid by the employer bility of $254,331; 173 offers, amounting to $28,088 and involving on or before the date the Federal return is required to be filed and liability of $133,438, were rejected; 26 offers totaling $1,797 for the amounts and dates of payments made thereafter. During the liability of $13,553 were withdrawn; and 11 offers amounting to $537 fiscal year 1942 there were received from the States 701,104 such covering a liability of $3,623, payable on the installment basis, were statements for the years 1936 to 1941, inclusive. terminated by default, leaving on hand at the close of the year 664 In addition to the credit against the Federal tax for contributions offers totaling $113,194 and involving liability of $329,822. actually paid into State funds, the taxpayer may be entitled to an additional credit under section 1601(b) of the Act. This additional

12 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 13 credit is allowable to an employer if, by reason of having stabilized The following table sets forth information relative to claims adjusted the employment of his employees in a State or for some other reason, and certificates of overassessment or of allowance issued under the he is granted an "experience rate" under the laws of the State and is Federal Unemployment Tax Act and/or Title IX of the Social Security thereby permitted to pay contributions at a lower rate than that paid Act: generally by other employers. Certain conditions with respect to a State law are imposed by the Act that must be met before an employer Claims under the Federal Unemployment Tar Act and/or Title IX of the Social' is entitled to the additional credit. For the calendar years 1938 Security Act received and disposed of during the fiscal 'year 1942 and 1939, the State of Wisconsin was the only State having a law Claims: Number that complied with the conditions imposed by the Act. For the year Pending at beginning of year 9, 569 Filed during year (new claims) 26, 997 1940, 4 States granted "experience "rates," and for the year 1941, 16 Received from other sources 84 States and the Territory of Hawaii granted "experience rates." Field investigations conducted by the States in connection with Total to be disposed of 36,650 the administration of State unemployment laws result in numerous Allowed in full or in part 20, 694 correction statements being submitted to the Bureau, showing changes Rejected .5, 645 in the amounts standing to the employers' credit in the State funds. Canceled 120 This causes a considerable number of cases to be reopened for audit by the Bureau. Total disposed of 26,459 Pending at end of year 10,191 Number of Federal unemployment tax returns (annual) received, reopened, and Certificates of overassessment and certificates of allowance closed by the Bureau during the fiscal year 1942 and the number pending at the issued when no claims were filed 8,300 beginning and close of the year, by tax years Overassessments settled by: Amount Abatement $3, 799, 468 86 On hand Received Reopened Disposed On hand Credit 90, 828. 93 • Tax year July 1, during during Total of during June 30, Refund 1941 year year year 1942 1, 989, 511. 05 Total 5, 879, 808. 84 1936 673 2,375 2,176 5, 124 4,609 615 Interest 1937 2, 858 4, 636 8, 138 15, 632 14, 341 1, 291 73, 259. 15 1938 7,652 6,281 10,506 24,439 22,150 2,279 1939 25, 698' 9,530 16,533 51, 761 37,807 13,954 Grand total 5, 953, 067. 99 1940._ 332,257 29,782 7,779 369, 818 341,867 27,951 1941 None 365,043 None 365, 043 None 365, 043 NOTE.-The amount involved in claims flied during the year 1942 was $6,068,269. Included in the allowed claims shown in the above tabulation were 8,341 collectors' claims for abatement, of which 15 were multiple- Total 369,038 417,647 45,132 831,817 420,684 411,133 item claims involving 243 items. There were also allowed 6,260 collectors' claims recommending refunds of $189,653, plus interest of $1,827. The amount involved in the claims rejected during the year totaled $1,202,570. The Bureau submitted 180 returns to the field for investigation Offers in compromise.-On July 1, 1941, there were on hand 207 during the fiscal year. Independent of these cases, the field force offers in compromise, aggregating $29,294, which had been submitted submitted reports, prepared in connection with income tax investiga- in settlement of an aggregate liability of $240,910, incurred under tions, for the years 1936 to 1940, inclusive, which are included in the Title IX of the Social Security Act and/or the Federal Unemployment following table: Tax Act. There were 983 offers received, in the total amount of $133,708 involving an aggregate liability of $1,008,752; 467 offers in Revenue agents' reports received and closed by the Bureau during the fiscal year the amount of $48,138 were accepted in settlement of liability of 1942 and the number pending at the beginning and close of the year, by tax years $320,627; 204 offers, amounting to $39,927 and involving liability of $334,724, were rejected; and 21 offers amounting to $2,555 and involv- On hand Received Disposed On hand ing liability of $17,360, Tax year July 1, during Total of during June 30, were withdrawn. There were on hand at the 1941 year year 1942 close of the year 498 offers totaling $72,382 and involving liability of $576,951. 1936 29 87 116 90 26 Carriers taxes (Chapter 9, Subchapter 1937 155 327 482 369 113 B, I. R. C.).-Collections of 1938 408 717 1,125 933 192 employers' tax and employees' tax under Chapter 9, Subchapter B, 1939 646 1,874 2,520 2,313 207 1940 None 2, 374 2, 374 2, 217 157 of the Internal Revenue Code (employment by carriers) aggregated $170,395,247, as compared with Total 1, 238 5,379 6,617 6,922 695 $137,850,549 for the previous year, an increase of $32,544,698. Each tax was imposed at the rate of 3 per cent of the taxable compensation. Collections of employee repre- Of the total of 5,922 revenue agents' reports disposed of during the sentatives' tax, which was imposed at the rate of 6 per cent of the tax- year, 863 were closed showing no change in tax liability, 4,301 showing able compensation, amounted to $13,767, as compared with $20,637 deficiencies in tax amounting to $643,797, and 758 showing over- for the previous year, a decrease of $6,870. Returns are required on assessments of $161,440. a quarterly basis, 30,954 being filed by employers, a decrease of 40; 1,583 returns were filed by employee representatives, an increase of

14 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 15

43 over the previous year. The complete and final audit of these INCOME AND EXCESS PROFITS TAXES returns is conducted in the offices of collectors of internal revenue. th The following table sets forth information relative to claims dis- Collections-During the fiscal year 1942, collections of income and posed of under Chapter 9, Subchapter B, Internal Revenue Code, excess profits taxes amounted to $8,002,481,776. This is more than and/or the Carriers Taxing Act of 1937: double the amount collected in the fiscal year 1941, which totaled $3,462,028,369. The comparison in' detail is as follows: Claims under Chapter 9, Subchapter B, Internal Revenue Code, and/or the Carriers Taxing Act of 1987 received and disposed of during the fiscal year 1942 Collections during the fiscal years 1941 and 1942 Claims: Number Pending at beginning of year 60 Fiscal year Filed during year (new claims) 191 Source Increase or decrease (-) Received from other sources 4 1941 1942 Total to be disposed of 255 Corporation income tax: I_ Current collections 2 $1,849,027,052 $2,763,981,270 $1, 114, 954,218 Allowed in full or in part 133 Back collections ' 202,960,939 305, 292,076 102, 331,137 Rejected 72 Canceled 1 Total I 1, 851, 987,991 3,089, 273,346 1, 217, 285, 355 Declared value excess profits tax: 8 Total disposed of 206 Current collections 2 20,280,368 40, 117,025 19, 836, 657 Back collections 2 7,796,916 12,102,064 4, 306, 148 Pending at end of year 49 Total 28, 076, 284 52, 219, 089 24,142,805 Certificates of allowance issued when no claims were filed 5 Excess profits tax: Overassessments settled by: Amount Current collections 2 164,308,967 1, 595, 400,071 2,431,091, 104 Abatement $89, 105. 27 Back collections 2 22, 783, 880 228 788,980 Credit 20, 782. 60 Total 164, 308,967 1, 618, 188, 951 1, 453, 879, 984 Refund 18, 735. 80 Individual income tax: Current collections 2 1, 314, 266, 807 3,108,005,194 1, 793, 739, 387 Total 128, 623. 57 Back collections 2 103, 389, 320 154, 795,196 51, 405, 876 Interest 2, 640. 95 Total 1, 417, 655,127 3, 222,800, 390 1,845, 145, 263 Grand total 131, 264. 52 Total income and excess profits tax 3,462,028, 369 8,002,481, 776 4, 540,453,407 Unjust enrichment taxes 9,095,562 4, 401,768 -4, 693, 794 Nora. -The amount involved in claims filed during the year 1942 was $1,873,526. Included in the allowed claims shown in the above tabulation were 35 collectors' claims for abatement. There were also allowed Grand total 3, 471,123, 931 9,006, 883, 544 4,535,759,613 collectors' claims recommending refunds of $37.84, plus interest of $0.37 The amount involved in the claims rejected during the year totaled $202,843. I The corporation income tax collections for the fiscal year 1941 include $2,448 and for the fiscal year 1942 include $2,805 paid by the Alaska Railways under section 1300 and 1301 o the Internal Revenue Code. In Coordination with Railroad Retirement Board.-The Bureau and the addition, these collections also include tax withheld at source under sections 143 and 144 of the Internal Reve- nue Code, and reported by withholding agents, although much of this tax was withheld from taxpayers other Railroad .Retirement Board continued to coordinate their decisions than corporations. The exact amount of these collections can not be stated as it has not been tabulated on questions involving provisions common to the Railroad Retire- separately. The term "current collections" means in general taxes paid within 12 months after the close of the ment Act of 1937, the Railroad Unemployment Insurance Act, and taxable 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. Subchapters B and C of Chapter 9 of the Internal Revenue Code, as Includes collections of exra8s profits (Vinson Act) of $2,156,718 for the fiscal year 1941 and $981,717 for the amended. At the beginning of the fiscal year, 1 inquiry from the fiscal year 1942. Board relating to such provisions was pending before the Bureau; during the fiscal year, 19 similar inquiries were received, and 18 were Returns filed.-The number of all types of income and excess profits disposed of, leaving 2 pending at the close of the year. Copies of 318 tax returns filed during the past fiscal year on which tax was reported opinions of the General Counsel of the Railroad Retirement Board and assessed was 18,164,900, as compared with 7,867,319 returns filed were furnished to the Bureau and copies of 10 opinions of, or rulings in the fiscal year 1941,' an increase of 10,297,581. In addition, approved by, the Chief Counsel for the Bureau were transmitted to 9,608,179 returns were filed during the fiscal year 1942 showing no the Board. income subject to tax, compared with 8,283,177 such returns for the INCOME TAX UNIT preceding fiscal year. The total number of income tax returns filed by individuals was 26,369,044, which is , nearly double the number General functions.-The Income Tax Unit is charged with the admin- received in the preceding year. istration of the internal revenue laws with reference to taxes on The increase in total number of returns filed during 1942 is accounted income, excess profits of corporations, and refunds of certain processing for by the reduction in the filing requirements from $800 to $750 for taxes, and the laws limiting profits on certain Army and Navy con- single persons and from $2,000 to $1,500 for married persons, and also tracts. The administration includes the preparation of regulations to the increase in national income and the number of income recipients. and interpretative and procedural rulings and instructions regarding The increase in taxable returns is attributable to: (a) the imposition such laws and the examination and adjustment of returns filed there- of a surtax beginning with the first dollar of net income in excess of under, through office audits and field investigations, for the purpose of determining the correct tax liability as required by law. Including in each fiscal year the delinquent returns filed during that year relating to prior years. • 16 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 17 exemption and credits; (b) the lowered personal exemption; and (c) year. These figures include all returns for which the examiners' increased income. Details as to the number of returns filed are as reports have been submitted, whether or not the cases have been follows: finally released by reviewing officers. Estate and gift tax returns investigated by field offices during the Fiscal year fiscal year numbered 18,044, as compared with 17,355 for the previous fiscal year, an increase of 4 per cent. Type of return 1941 1942 The total number of individual, taxable fiduciary, and corporation income tax returns on which action was completed by the field offices Taxable Nontaxable Total Taxable Nontaxable Total during the fiscal year was 939,398, including those investigated as Individuals: well as those for which investigations were deemed unnecessary. In Citizens and resident addition, the field offices completed action on 432,329 partnership aliens 7, 520, 347 7, 312,056 14, 832, 403 17, 753, 970 8,581;104 28, 335,074 Nonresident aliens 45, 141 (5) 45,141 33, 970 33, 970 and nontaxable fiduciary income tax returns, 36,460 excess profits Fiduciaries 68, 230 189, 976 258,206 89, 322 198,331 282, 853 tax returns, and 21,702 estate and gift tax returns. The following Partnerships 366,690 366,690 945, 707 945, 707 Withholding agents 14, 042 (2) 14,042 11,501 ej, 11, 801 table shows the number of returns on which action was completed Corporations: Income tax 207,183 328, 342 535, 525 239, 783 202, 235 • 532,018 during the fiscal year 1942, compared with the number completed Personal holding com- during the preceding year: pany surtax 531 4, 889 5, 420 541 5, 388 5,929 Excess profits tax 11, 845 79, 209 91,051 90,813 81,450 122, 263 All other 2,015 2, 015 3,964 3,964 Number of tax returns on which action has been completed by field offices during Total 7, 867, 319 8, 223, 177 16,150, 498 18,164, 900 9, 608,179 27, 773,079 fiscal years 1941 and 1942

Includes 5,298,932 taxable and 5,220,104 nontaxable Forms 1040 A filed during the fiscal year 1941 and Fiscal year 8,343,305 taxable and 4,165,974 nontaxable Forms 1040 A filed during the fiscal year 1992. 2 Reported with the taxable returns. Type of return 1941 1942 Examination of income and excess profits tax returns upon receipt by the Income Tax Unit,- Of the returns filed during the fiscal year INCOME TAX 1942, as shown in the preceding table, those forwarded to the Income Corporations, individuals, and taxable fiduciaries: No change 636, 114 608,858 Tax Unit at Washington numbered 4,111,734, consisting of income Deficiency adjustments 230,806 272,255 tax returns of individuals reporting incomes of substantial amounts Overaasessment adjustments 57,438 58,285 Total 924, 358 939, 398 or involving complex transactions,' taxable returns of fiduciaries, Partnership and nontaxable fiduciaries returns of withholding agents, corporation income tax and excess 395,591 432,329 profits tax returns, and personal holding company returns. Total income tax returns 1,319,949 1,371,727 Upon initial review of the returns forwarded to Washington (includ- EXCESS PROFITS TAX No change 30,751 ing those on hand in Washington on July 1, 1941, relating to previous Deficiency adjustments 4, 016 taxable years), 4,212,556 were closed and 1,139,605 were transmitted, Ovemssessment adjustments 1, 69a with related information returns and other documents, to the field Total excess profits tax returns 38,480 offices of the Income Tax Unit for further consideration and investiga- ESTATE AND GIFT VS No change 8,873 9,092 tion during the fiscal year 1943. Deficiency adjustments 10,708 11, 415 Investigation of tax returns by the field offices.-The number of income Ovetassessment adjustments 998 1,194 tax returns, including partnerships and fiduciaries, investigated dur- Total estate and gift tax returns 20,579 21,701 ing the fiscal year 1942 was 525,384, as compared with 470,876 for the previous fiscal year, an increase of 11.6 per cent. In addition, Petitions to the Board of Tax Appeals filed during 1942 'nvolved 26,477 excess profits tax returns were investigated during the fiscal 5,159 returns, and proposed tax deficiencies of $79,435,744. This Supplement T of the Revenue Act of 1941 provided for the filing of an optional income tax return, Form compares with 5,891 returns and tax deficiencies of $117,927,968 for 1040 A, on which the tax was determined directly from a tax table on the basis of gross income, thereby avoiding the necessity for record keeping by individuals with incomes of under $3,000. Since this return the fiscal year 1941. For a statement showing the number of returns, did not require the itemization of deductions, the audit features were greatly simplified as compared with the individual income tax return Form 1049 A which it supplanted. As in preceding years, all returns on proposed tax, interest, and penalties in petitioned cases, classified by this form were retained by the collectors fOr audit. In addition, the collectors were authorized to retain tax years, see page 115. for audit in their districts all Forms 1040 which reported net incomes of under $3,000 (provided total receipts from business or profession were not in excess of $25,000), such returns formerly having been forwarded to the Income Tax Unit at Washington. During the fiscal year 1942, the number of Forms 1040 filed equaled 15,825,795, of which 12,480,853 were retained by collectors under this rule. 18 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER Of INTERNAL REVENUE 19

Revenue results of investigation of income and excess profits tax Number and amount of additional income tax assessments made by the Income Tax returns.-The total amount of additional tax, interest, and penalty Unit during the fiscal years 194$ and 1941, by stage at which assessment was assessed during the fiscal year 1942 was $288,566,028, of which made $280,728,657 applied to income tax returns and $7,837,371 to excess profits tax returns. Excluding jeopardy and .duplicate items, the Returns Additional tax amounts for these two classes of taxes were $248,389,459 and Stage at which additional assessment was made P Per Per Interest Penalty Total $7,184,260, respectively. In relation to the total technical personnel cent cent of Amount of assigned to the field offices, the amount of additional tax, interest, total total

and penalty assessed in 1942 represented an average of $65,650 for each agent, as against $69,325 for 1941. An analysis of the assess- FISCAL YEAR 1942 • ments for the fiscal year 1942 as compared with the fiscal year 1941 On agreements executed prior follows: to walling of 90-day letter__ 258, 766 96.2 $169, 447, 676 81.1 VA, 611, 345 $2, 249, 262 $196, 308, 283 Default or agreement after issuance of 90-day letter..._ 8,924 3.3 13, 573, 007 6.0 2, 334, 834 1, 513, 691 16, 421, 622 Additional income tax assessments made during the fiscal years 1942 and 1941, by In appealed cases, after trial nature of assessment on the merits and decision by the Board of Tax Ap- peals, or upon stipulation before the Board of cases Number Additional settled by Technical Staff Nature of assessment of Interest Penalty Total and/or Chief Counsel 4,019 returns tax 1.5 26, 984, 094 12.9 9, 145, 641 663,370 36, 793, 1W Total 271, 709. 100.0 209,009, 867 100.0 36,091, 820 9, 926, 323 249, 523,010 • Jeopardy provisions of the FISCAL YEAR 1942 Code 1, 543 19,844, 624 4, 311, 466 Regular 271. 430 $208, 170, 134 $35, 837, 947 $4, 381.378 $248, 389, 459 7, 049, 557 31,205, 647 Jeopardy I 1. 543 19,844, 624 4, 311, 466 7, 049.557 31, 205, 697 Grand total 273, 262 228, 849, 491 40, 903, 286 Duplicate 1 279 834, 733 253,873 94, 945 1, 133, 551 11, 475, 880 280, 728, 657 FISCAL YEAR 1941 Total 273,252 228.849, 491 40, 403,286 11, 475, 880 280, 728, 657 On agreements executed prior FISCAL YEAR 1941 to mailing of 50-day letter 221, 800 04.3 158, 215, 263 78.0 23, 479,384 I, 710, 899 181, 905, 546 Regular 234, 786 198, 056, 808 29, 754, 408 3, 009, 656 236, 815.872 Default or agreement after Jeopardy I 1, 355 17, 011,127 3, 595, 071 2, 439,680 23,045, 878 issuance of 90-day letter_ 9,305 3.9 15, 430, 313 7.7 2, 838, 208 835,678 19, 113, 199 Duplicate 1 469 2,177, 606 667, 210 24, 163 2, 868,979 In appealed cases, after trial on the merits and decision Total 236, 610 217, 245, 541 90, 016, 689 5, 463, 499 263, 730, 720 by the Board of Tax Ap- peals, or upon stipulation before the Board of cases Duplicate assessments made under he Jeopardy provisions are included with the jeopardy assessments settled by Technical Staff and/or Chief Counsel 9,150 1.8 28, 579, 838 14.3 10,104, 026 482,242 39, 166, 106 Stage at which additional tax was assessed.-Further progress was Total 235,256 100.0 200, 234, 414 100. 0 36, 421, 618 3,028, 819 239, 684, 851 Jeopardy provisions of the made in settling cases of proposed additional tax liability by agree- Code 1, 355 17, 011, 127 ments with taxpayers without issuing formal notices of deficiency, 3, 595, 071 2, 439, 680 23, 045, 878 which are otherwise required by law, and from which taxpayers may Grand total 236, 610 217, 295, 541 40, 016, 689 5, 968, 499 262, 730, 729 appeal to the Board of Tax Appeals. Of the total number of 271,709 income tax returns on which regular additional assessments (including For a distribution of the additional assessments made during the duplicate-regular) were made, 258,766 additional assessments, or 95.2 fiscal year 1942 by tax years for each stage at which assessment was per cent, were made by agreement with the taxpayers without the made, see pages 111-115. necessity of a statutory notice. Of the total regular additional tax . Refunds, abatements, and credits.-The number of income and excess assessed (including duplicate-regular), aggregating $209,004,867, the profits tax cases involving refunds or credits of tax or interest to tax- amount assessed by agreement was $169,447,676, or 81.1 per cent. payers or abatement of tax audited and closed by the Income Tax There follows a table showing, by stage at which additional assess- Unit during the fiscal year 1942 was 77,405, as compared with 73,627 ment was made, the number and amount of additional income tax such cases closed during the fiscal year 1941, an increase of 3,778, or assessments made during the fiscal years 1941 and 1942: 5.1 per cent. Of the total of 77,405 overassessments for 1942,42,361 were made to taxpayers without the necessity for filing claims. This compares with 39,730 in the previous year. Of the overassessments settled in 1942 by the Income Tax Unit, 60,149 represented refunds or credits of tax or interest involving $37,907,010, as compared with 57,511 involving $50,438,931 in 1941. The amount involved in overassessments of all types for 1942 represented by refunds, credits, interest, and abatements for income and excess profits tax cases audited in the collectors' offices as well as by the Income Tax Unit was $99,526,248, as compared with $113,600,916 the previous year. 20 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 21

There follows a table showing a comparison of claims and certificates Inventory of returns on hand in the field offices.-The number of of overassessment issued for the fiscal years 1941 and 1942 by the open income tax returns on hand in the field offices as of June 30, Income Tax Unit: 1942, was 407,934, compared with 373,889 on June 30, 1941. The net increase between the two dates was 34,045, or 9.1 per cent. The Number of certificates of overassessment issued and claims disposed of during the net increase in number of returns of prior-year work was 7,187, or Meal years 1941 and 1942 13.2 per cent. The per cent of open prior-year work to open current- year work at the end of 1942 was 17.8, as compared with 17.1 per Fine year cent for 1941.

1941 1942 Number of income tax returns on hand in the field offices for investigation and its process of settlement, by tax years, as of June 30, 1941 and 1942 Allowances: Certificates of overassessment issued when no claims had been filed 39,730 42,3131 Claims allowed in full or in part 33,897 86,094 Number of income Number of income tax returns on tax returns on Total allowances 73,627 77,905 band as of June hand as of June Tax years 30- Tax years Status of claims: 30- Fending at beginning of year 1 33,138 32,819 Filed during year (new claims) 47,598 44,405 1941 1942 1941 1942 Total to be disposed of 80, 736 77, 224 ci 1920 and prior ;i 1934 5 1, 459 865 Allowed in full or in part 33,897 35,044 1921 1935 2,6880 1, 659 Rejected 14,020 12,704 1922 1936 8.si 5,998 3,392 1923 1937 12,938 5,963 Total disposed of 47,917 97, 748 1924 gn 1938 23,731 13,042 1925 1939 115, 192 34,768 Pending at end of year 32,819 29, 478 1926 8 i 1940 203,770 219,823 1927 1941 r 348 1213,008 1928 I 1942 539 1 Revised. 1929 gg 1930 Total 373,889 407,934 1931 n There were also allowed 30,469 collectors' claims, of which 12,908 1932 Total prior year returns 54,579 61,768 recommended abatements or credits and 17,561 recommended refunds. 1933 Total current year returns.... 319, 310 346,188 These claims were largely multiple-item claims, i. e., claims in behalf of a number of taxpayers, and involved 33,793 items for abatement or The income tax returns on hand in the field offices as of June 30, credit and 142,156 items for refund. 1941 and 1942, are classified according to pending status in the table There follows a table showing the amount involved in tax over- which follows: assessments scheduled during the years 1941 and 1942 resulting from audit of income and excess profits tax returns, including cases settled Number of income tax returns on hand in field offices for investigation, and in process by the collectors' offices as well as the Income Tax Unit: of settlement, by pending status as of June 30, 1941 and 1942

Amounts of overassessment, by method of settlement, and *Merest allowed on all Number o income tax income and excess profits tax cases closed during the fiscal years 1941 and 1942 returns on band as of Pending status June 30-

Fiscal year 1941 1992

1941 1942 Returns on which agents' reports have not been Completed: Awaiting classification 71, 056 35,048 In process of verification 221, 187 287, 277 Overassessments settled by- In review or typing 98, 946 50, 841 Abatement: Regular $27,074,085 $17, 422, 871 Total 341, 189 372,988 Duplicate 33,826,883 41, 822,987 Credit 14, 241, 700 9,795, 625 Returns on which agents' reports have been completed: Refund 31,425,457 25,087,380 In 30-day file 8,410 9,801 Awaiting action after protest or preliminary notice default 23, 905 21, 769 Total 106,588, 125 94,078,843 In 90-day file 3, 395 3, 398 Interest 7,032, 791 5,447,405 Total 32, 700 39, 968 Grand total 113,600,916 99, 526, 248 Grand total 373,889 407, 934 Nors.-The amount involved in .clairqs filed dining the year 1942 was $95,254,984; compared with $123,817,115 the preceding year. Of the claims disposed of during the year, the amount rejected totaled $47,462,184, compared with 0138,842,462 the preceding year. Included above under "returns on which agents' reports have been completed" as of June 30, 1942, are 30,093 returns involving adjust- ments not agreed to by the taxpayers, as compared with 27,031 returns in such status at the close of the previous year.

22 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 23

MISCELLANEOUS TAX UNIT Claims. — There were 1,468 claims for refund of estate tax and gift tax received during the year, as compared with 2,517 claims received The Miscellaneous Tax Unit is concerned with the administration during the preceding year. Refunds of estate and gift taxes, with of all internal revenue taxes except the income and excess-profits interest thereon, were allowed in the total amount of $13,680,061, taxes, the taxes applicable to alcoholic beverages, and those relating representing 3,996 cases. Included in this amount were refunds of to employment. Detailed statements concerning the particular $159,801 authorized as a result of court decisions in 24 cases. taxes administered in each of the five divisions of the Miscellaneous Tax Unit are set forth in the paragraphs which follow. Estate tax and gift tax claims received and disposed of during the fiscal year 1942 Collections of miscellaneous taxes for the fiscal year 1942 were $2,807,106,424, an increase of $654,034,616 compared with collections Estate tax claims Gift tax claims for the preceding year. ESTATE TAX Divisiow.—The Estate Tax Division administers the Refund Abatement Refund Abatement laws applicable to the estate tax and the gift tax. Num- Num Num- Num- Collections of estate tax for the year amounted to $340,322,905, ber Amount Amount Amount Amount. which represents a decrease of $14,871,128 as compared with the Nor bar bar collections for the preceding year. Claims filed: Collections of gift tax amounted to $92,217,383, an increase of On hand July I, 1941 1 736 $18, 510, 864.41 8 $820, 990.19 182 $1, 556, 770.25 7 $1, 682. 16 $40,353,669 over the collections for the preceding year. Received 1, 248 14, 761, 367.14 309 7, 046, 622. 81 220 5,168, 643. 63 99 328, 526.27 Assessment and collection of proposed deficiencies in estate and Reopened 193 839, 014. 64 19 19, 531. 52 -__- Total to be dis- gift taxes aggregating $51,981,606, asserted in 338 cases, were with- posed of 3, 177 34,111, 246.19 held pending the adjudication of appeals filed with the United States 317 7, 807, 013.00' 421 6, 744, 945.40 106 330, 208.43 Allowed 2, 341 7, 571, 100.18 287 5, 731, 605.90 167 232, 476. 77 r 226, 136. 92 Board of Tax Appeals. Rejected 268 5, 960, 262.06 22 891, 667.75 99 5, 691, 859. 84 101, 846.47 Returns. — There were 19,633 estate tax returns and 30,048 gift tax Total disposed of_ 2,609 13, returns received during the year. Estate tax returns are referred to 531, 362. 24 309 6, 623, 273. 65 266 5, 924, 336. 61 102 327, 98.3. 39 On hand June 30, the internal revenue agents in charge for investigation and determina- 1942 568 20, 579, 883. 95 8 1, 244, 339.35 155 820, 608.79 4 2, 225.04 tion of the tax, and later these returns receive a post-audit review in No claims filed, over- assessments allowed.. 1, 223 4, 206, 783. 29 198 5, 608, 585.05 265 198, 532. 49 11 27, 775.82 the Bureau at Washington. Field investigations in connection with Interest allowed 1, 384, 575.73 86, 592. 46 gift tax returns are conducted only in designated cases, which are Total allowed, in- lilfewise subjected to a post-audit review. All other gift tax returns cluding interest_ 3, 564 13,162, 459.20 485 11, 340, 190. 95 432 517, 601. 72 107 253. 912. 74 at audited in the Bureau in Washington without reference to the fiend. Court decisions.—Among the more important decisions affecting the estate and gift taxes is the following: Number of estate tax and gift tax returns on hand, received, and audited during th fiscal years 1941 and 1942 The decision of the Supreme Court of the United States, dated April 13, 1942, in the case of Hdrering v. Safe Deposit & Trust Co. of Baltimore Estate tax Gift tax (62 Sup. Ct., 925), involved the inclusion in a decedent's gross estate for estate tax purposes of trust property subject to a 1941. 1942 1941 1942 general testamentary power of appointment by the decedent. The Court held that only the amount attributable to the property passing On hand at beginning of year 12, 907 13, 861 5, 592 6, 793 under the exercise of the power could be included in the gross estate. Received 19, 044 19,633 17,369 30, 048 TOBACCO DIVISION.-1 he Tobacco Division is concerned with the Total to be disposed of 31, 951 33,494 22, 961 36,841 administration of 18, 090 20, 382 16, 168 23,126 the laws and regulations relating to the taxes on Disposed of the manufacture, sale, or removal of tobacco, snuff, cigars, cigarettes, On hand at end of year 13,861 13,112 6, 793 13,715 cigarette papers and tubes, the purchase and sale of leaf tobacco, and the removal of tobacco products without the payment of tax. During the year, 1,498 out of 1,529 gift tax eases requiring post-audit review were disposed of, leaving on hand only 33 cases requiring similar disposition. The collections of tobacco taxes for the year amounted to $780,- 982,216, an increase of 11.9 per cent over collections from similar As a result of field investigations and Bureau audits, assessments of sources during the preceding year. $64,239,168 were made in estate tax cases and $5,243,927 in gift tax cases.

490953 42-3 24 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE. 25

A comparison of the collections of tobacco taxes for the fiscal years 1941 and 1942 Detailed statistics covering the manufacture and removal of manu- factured tobacco, snuff, cigars, and cigarettes, the receipt and ship- Increase or decrease (—) ment of leaf tobacco, and the removal of cigarette papers and tithes, Source 1941 1942 will be found in tables which appear in the appendix. Amount Per cent SALES TAX DivisioN.—The Sales Tax Division is concerned with Cigars (large): • the administration of the manufacturers' excise taxes and the retail. Class A $10, 218,926. 14 $10, 884, 329. 09 $665, 402.95 6. 5 dealers' excise taxes on jeweliy, furs, and toilet preparations. Class B 129, 310. 45 142, 981. 76 13, 671. 31 10.6 Class C 2, 581, 173. 79 2, 829, 657.49 248, 483.70 9.6 Collections with respect to the taxes administered in the Sales Tax Class D 409, 441. 49 449, 051.17 40, 509.68 9. 9 Class E 61, 675.73 70,908. 62 9, 232.89 15. 0 Division are shown in the following table: Total 13, 400, 527.60 14, 377, 828. 13 977, 300. 53 7. 3 Collections during the fiscal years 1941 and 1942 Cigars (small) 113, 969.87 104, 051.62 —9, 918. 25 —8. 7 Cigarettes (large) 12,059. 83 15,981. 44 3, D21. 61 32. 5 Cigarettes (small) 616, 745, 234. 31 704, 933, 504. 61 88,188, 270. 30 14.3 Source 1941 1942 Increase or decrease (—) Tobacco, manufactured 54, 927, 764. 18 52, 138, 924. 73 —2, 788, 839. 45 —5. 1 Snuff 6, 899, 820.62 7, 440, 212. 25 540, 391. 63 7. 8 Manufacturers' excise taxes: Total 61, 827, 584.80 59, 579, 136. 98 —2 248, 447. 82 —3. 6 •Lubricating oils $38, 220, 844.40 $46, 432, 267.73 $8,211,423.33 Matches 95, 140. 82 6, 929, 995.79 6, 834, 854.97 Leaf tobacco sold . 11, 814. 90 6,049. 82 —6, 765.08 —48. 8 Gasoline . 343,021, 269. 39 369, 587, 150. 81 26, 565, 881. 42 Cigarette papers 1, 408, 188. 33 1, 942, 043. 87 533, 855. 54 37.9 Electrical energy 47,021,015. 82 49, 077, 581. 17 2, 956, 565.55 Cigarette tubes 23, 127. 02 18, 513.90 —4, 613.12 —19.9 Tires and inner tubes 51,054, 262.06 64,811,000. 24 13, 756, 738. 19 Cigarette floor stocks tax 4, 534, 384. 21 5, 105. 35 —4, 529, 278.86 —99. 9 Rubber articles 21, 545, 389. 16 21, 545, 389.16 Phonograph records 968, 390.47 068,390. 47 Grand total 698,076, 890. 87 780, 982, 215.72 82, 905, 324.85 11. 9 Musical instruments 2,325,320. 09 2, 325, 820. 99 Luggage 2,833,995. 54 2, 833, 995. 54 Electric, gas, and oil appliances 17, 701, 606. 89 17,701. 606. 69 Electric signs 778, 790.62 778, 700.62 The tax on small cigarettes amounted to $704,933,505, an increase Business and store machines 6, 971, 675.81 6,971, 675.81 Washing machines 165, 558.16 165, ma 16 of $88,188,270, or 14.3 per cent, over the collections for. the preceding Optical equipment and photographic apparatus I, 884.37 6, 478, 427.73 6,474, 543.36 year. Electric light bulbs and tubes 3,101, 846.59 3,101,846. 59 Automobile trucks 10, 746, 619. 35 18, 361, 144. 43 7, 614, 525. 08 The withdrawals of tobacco products tax-free for the use of the Other automobiles and motorcycles 81,402, 519.06 77,171,920.04 —4, 230,599.02 Parts and areemories for automobiles 13,083. 554. 90 28,087, 714.42 15,004, 159. 52 United States, under authority of section 3331 of the Internal Revenue Radio sets, phonographs, components, etc 6,935,182.03 19,144,408. 18 12, 209, 226.15 Code, amounted to 93,919,200 cigarettes and 275,062 pounds of Refrigerators, air-conditioners, etc 13, 278,909.68 16, 245, 869,54 2,966, 959.86 Sporting goods 124, 205.12 3, 487, 269.21 3,363,064.09 manufactured tobacco, such withdrawals being effected under 3,459 Firearms, shells, and cartridges 5, 536, 773.25 5,072. 587. 60 —463,185.65 permits. Pistols and revolvers 85, 301.13 84, 494.05 —807. 08 Repealed manufacturers' excise taxes I 6, 766,041. 76 • 3, 839, 853.54 —3,126, 188. 22 Number of claims for the refund and abatement of tobacco taxes, for the redemption Total 617, 372, 522.93 771, 902, 258. 51 154, 529,735.58 of tobacco stamps, and for drawback, received and disposed of during the fiscal Retailers' excise taxes: year 1942 Jewelry 41. 500, 948. 74 41, 5W, 948. 74 Furs 19, 743,864. 06 19, 743,864.96 Toilet preparations 18,922,310. 76 18,922,310.76 Refund Redemption Abatement Uncollectible Drawback Total 80,167,124.46 80, 167,124. 46

• Grand total 617, 372,522. 93 852,069,382.97 234. 696. 860. Of Num- Amount Num- Amount Num- Num- Der der der Amount. der "-- Amount Num- der Amount I Includes taxes of $6,661,922 on toilet preparations, $63,699 on furs, $21 611 on toothpastes and toilet soaps, $17,359 on jewelry, $771 on soft drinks, $501 on candy, $100 on brewers wort, $50 on cbewmg gum, and $29 On hand July 1,

0 V: on malt. -

1941 $181,195.13 8 $4,045.18 (W4 $39.00 Includes taxes of $3,551,037 on toilet preparations, $45,978 on furs, $37,057 on jewelry, $3,937 on soft drinks,

Received GP $854.39 , 648, 856. 25 106 411,855.08 $246, 265. 69 7,105.24 and $944 on toothpastes and toilet soaps. Allowed 184.04 C1, 1 1,687, 237. 79 89 264,096.64 244, 555,69 7,062. 79 Nom—Effective October 1, 1941, the administration of certain miscellaneous taxes and documentary Rejected 498.93 1,386. 51 12 4, 544. 35 .03 On band June 30, stamp taxes was transferred from the Sales Tax Division to the Miscellaneous Division. CO 1942 t° 171. 42 141,227. 08 13 147, 259.27 1, 710.00 172.02 Assessments. — A total of $1,905,502,513, representing 3,480,839 I In addition, interest in the amount of $2.81 was allowed. The sum of $1,687,238, representing claims items, was assessed on 2,680 miscellaneous tax assessment lists, which allowed for the redemption of stamps, includes the following: Stamps which were rendered useless, $1,189,616: stamps for which the owner alleged he had no further use, $6,840; and the value of stamps affixed to packages included original and additional assessments of all miscellaneous in- of tobacco products withdrawn from the market by the manufacturer or importer, $490,782. ternal revenue taxes.' Included in the lists were 57,001 additional assessments, resulting from office audits and field investigations, rep- Under the provisions of section 2197 of the Internal Revenue Code, resenting taxes of $84,905,987. The interest assessed and collected manufacturers are authorized to withdraw tobacco products from amounted to $9,572,389. their factories, without the payment of tax, for use as sea stores. I As a matter of administrative convenience, the Sales Tax Division completes assessments, schedules These products may be delivered directly to vessels or to bonded claims and certificates of overassessment, and passes on offers in compromise for the Estate Tax Division, tobacco sea stores warehouses for subsequent delivery to vessels. the Tobacco Division, the Capital Stock Tax Division, and the Miscellaneous Division. There are 33 such warehouses now in operation.

26 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 27 Field reports and returns.—At the beginning of the year there were on hand 173 field reports covering additional taxes in the amount of Interest in the amount of $326,487 was allowed in connection with $643,348. During the year, 3,655 field reports were received, repre- the adjusted claims shown in the foregoing table. senting $2,197,788 in additional taxes; and 3,792 were examined and Credit cases.—At the beginning of the year there were on hand closed, representing taxes amounting to $2,648,295. In addition to 1,290 sales tax credit cases, involving $2,139,610. During the fiscal the foregoing, 2,639,041 sales tax returns, aggregating $1,083,132,859 year, 47,484 cases, involving $23,562,831, were received, and 40,467 were received and examined during the year. cases, involving $19,551,819, were disposed of. Of this number, Claims.—The number of claims received and disposed of by the 40,201 cases, involving $19,523,300, were allowed, while 266 cases in Sales Tax Division during the fiscal year ended June 30, 1942, is the amount of $28,519 were rejected. shown in the following table: Offers in compromise.—On July 1, 1941, there were on hand 1,125 offers in compromise, aggregating $517,597, which had been submitted Number of claims received and disposed of by the Sales Tax Division during the fiscal in settlement of civil and criminal liabilities incurred , in connection year 1942 with excise and other miscellaneous taxes. There were 12,409 offers, aggregating $864,440, received; 12,025 offers, aggregating $820,395, Refund Abatement Redemption Uncollectible accepted; 537 offers, in the amount of $80,379, rejected; and 94 Claims offers, totaling $24,585, withdrawn during the fiscal year. On June Num Amount Num- Amount Num- Num- ber bar bar Amount bar Amount 30, 1942, there were on hand 878 offers, aggregating $456,678, under consideration or awaiting additional evidence. Sales taxes: Miscellaneous 'tax special squads.—The small group of internal On hand July 1, 1941 __ 840 $7, 825, 690.91 442 $2, 312, 290.34 6 $25, 865.38 Received 1 618 4, 645, 990. 31 821 1, 190, 259. 76 355 401, 736.73 revenue agents and general deputy collectors assigned to duty under Reopened 64 278, 933. 60 15 255, 252. 73 2 200.00 Allowed 760 1, 523, 273.89 527 1, 261, 992. 72 352 358, 255.88 the direction of the Miscellaneous Tax Unit, which operates chiefly Rejected 319 5, 153, 386. 59 65 1, 228, 543. 02 as a mobile force investigating various miscellaneous delinquent Transferred 1 399 I, 395, 617.82 312 339, 339.33 2 110.05 On hand June 30,1942. 1,044 4, 678, 336.52 374 927, 867. 76 9 69, 436. 18 taxes, continued to obtain excellent results. During the year these Miceellaneous stamps: On hand July 1,1941_ __ 49 122, 894.91 77 77, 133.12 349 $406, 243. 17 3 501.70 field officers reported a total of 3,024 cases, involving $3,468,026 in Received 62 34, 814. 72 44 45, 865. 57 664 205, 736. 41 54 21, 247.91 additional taxes, penalties, and interest. Reopened 1 1, 972. 80 2 866.50 6 458.14 Allowed 43 63, 113. 14 25 6, 524.46 493 175, 707.04 53 8, 278. 74 Court decisions.—A number of decisions were rendered by the Rejected 21 17, 930.65 55 11, 270. 78 65 14, 474.97 Transferred 1 48 78, 578. 64 43 106, 069. 95 461 422, 255. 71 4 13, 470. 87 various Federal courts during the year with respect to the laws impos- On hand hale 30, 1942 ing the miscellaneous taxes, the majority of which were favorable to Narcotics: On hand July 1, 1941_ . 10 12.85 6 39.15 the Government. Received 74 96.25 1 1.25 19 33.91 3 1 , 803.89 Reopened Floor stocks tax.—Section 535(c) of the Revenue Act of 1941 Allowed 36 48. 55 12 34. 48 2 1, 703. 89 imposed a floor stocks tax of 2% cents per pound on tires and 4% cents Rejected 2 21. 53 Transferred 1 48 60.55 1 1.25 11 17.05 1 100.00 per pound on inner tubes held for sale by any person other than the On hand June 30, 1942. Marihuana: . manufacturer, producer, or importer thereof, effective October 1, On hand July 1, 1941... 1 36.90 1941. Section 547 of the Act imposed a floor stocks tax of 2 cents Received 2 4, 00 4 2, 469.96 Reopened per thousand on matches which, on October 1, 1941, were held and Allowed 2 4.00 3 1, 169. 17 Rejected 1 36. 90 intended for sale, or for disposition in connection with the sale of Transferred 1 1 1 1, 300.79 other articles. The floor stocks tax did not apply to matches held in On hand June 30, 1942 Silver: retail stocks at the place where intended to be sold or disposed of, and On hand July 1, 1941 1 22. 79 Received 12. 2, 163. 17 did not apply to matches held for sale by the manufacturer, producer, Reopened or importer thereof, nor to fancy wooden matches, or wooden matches Allowed 12 1, 942. 97 Rejected having a stained, dyed, or colored stick or stem. g'ach person sub- Transferred'--_ 1 242.99 On hand June 30, 1942. ject to the tax was required to file a return and pay the tax on or Coal: before November 30, 1941. A total of 114,108 floor stocks tax On hand July 1,1941.-_ 15 I, 759. 29 345 96, 484.41 ______ Received 26 58, 541. 40 611 206, 905. 76 220 39, 651. 92 returns were filed, disclosing collections of $6,293,661 on tires, Reopened 1 180.32 Allowed 24 562. 31 346 120, 766. 40 219 39, 586.35 $1,585,664 on tubes, and $1,789,988 on matches. A total of 566 Rejected 6 59, 475. 06 88 29, 464. 38 ______1 65.57 claims for refund and abatement of floor stocks taxes, aggregating Transferred 1 11 263.32 523 153, 339. 71 On hand June 30, 1942 $61,362, were filed during the current fiscal year. Total claims: CAPITAL STOCK TAX DIVISION.—The On hand July 1, 1941_ __ 915 7, 950, 394.86 865 2, 485, 930.66 355 466. 282. 42 9 26, 367.08 capital stock tax is imposed Received 1, 780 4, 739, 442. 68 1, 489 1, 445, 195. 51 685 205, 774. 32 636 466, 910.41 upon corporations carrying on or doing business during any part of Reopened 65 280, 906. 40 18 256, 299. 55 6 458. 14 2 210.06 Allowed 863 1, 587, 057.89 910 1, 391, 226. 55 507 175, 745. 52 629 408, 994.03 the taxable year and is measured by the adjusted declared value of Rejected 347 5, 230. 829. 20 208 1, 269, 278.18 67 14, 496. 50 1 65. 57 the capital stock of domestic corporations, or in the case of foreign Transferred 1 5116 1, 474, 520.83 880 599, 053. 23 472 422, 272. 76 8 14, 981. 71 On hand June 30, 1942 1, 044 4, 678, 336. 52 374 927, 867. 76 9 69, 436.18 corporations by the adjusted declared value of the capital employed in the United States. I Transferred to Miscellaneous Division on October 1 1941. 28 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 29

The collections of capital stock tax during the year amounted to Collections during the fiscal years 1941 and 1942 $281,900,135, compared with $166,652,640 for the preceding year, an Increase or de- increase of $115,247,495, or 69.15 per cent, and the greatest yield Source 1941 1942 , crease (—) from this source since the capital stock tax was first imposed. Domestic and foreign corporations filed a total of 523,436 returns, Documentary stamps: Bonds of indebtedness, capital stock issues, of which 27630 were submitted by corporations organized since June etc $22, 072, 5003.40 $22, 875, 490.24 $802, 986 84 30, 1940. There were 38,395 delinquent returns filed for the years Capital stock sales or transfers 12,176,496.92 13,028,316.93 851, 820.01 Sales of produce (future delivery) 192.99 —92 99 1933 to 1940, inclusive. Playing cards 4, 756, 586. 50 5,757,957. 58 1,001,371.08 As a result of the review and audit of returns, 17,874 assessments Silver bullion, sales or transfers 51, 286.28 40,402. 25 —10,884.03 were made, involving tax, penalty, and interest in the amount of Total 39,056, 966.09 41,702, 167.00 2,645,200. 91 $1,177,931, compared with 19,921 assessments totaling $994,813 Oleomargarine: Colored 49, 762.38 87,106. 73 37,344. 35 made during the previous year. Uncolored 850, 765.25 888, 755.49 38,000.24 Special taxes 1,221,195.09 1,268,389.84 47, 194. 75 Number of capital stock tax claims received and disposed of during the fiscal year 1942 Total 2121, 712.72 2,244,262.06 122, 539.34 Adulterated butter 8,954. 72 7,499.32 —1,455.40 Refund Abatement Uncollectible Total Renovated butter 7, 098. 27 9,366. 56 2, 273.29

I ' Mixed flour 7, 208.10 9,168.00 1, 959.90

P Filled cheese 6,366.97 5, 552.77 —814 20 Num Amount Num- Amount Ampunt Num- ber he r mu Amount Total 29,623. 06 31, 586.65 1, 963.59 Transportation of oil by pipe line 12,480, 586.66 13,474, 822.61 994, 236.98 On hand July 1, 1941 $963,980.29 21 103, 787.64 423 $20, 732.00 1,469 $1, 088,499.93 Telegraph, telephone, cable and radio messages, Received 10,817, 596.82 1,165 672, 590.96 2,040 151, 657.62 7, 41711, 541,845. 40 etc 25,922, 369.61 45, 141,027. 85 19, 218, 658 29 Reopened 44, 766.70 2 of 688.76 54 44, 83446 Leased wires, etc. (telegraph and telephone) 1,408, 744.00 3,090.310. 78 1, 681. 566. 78 Allowed —I 405, 522.76 976 519,233.38 2,356 163,844.80 6,232 1,088,600.94 Local telephone service 26,791,432. 95 26, 791, 482. 95 Rejected 10,612,749.77 182 31, 163. 40 3 448.46 1,747 0,644,361.63 Safe deposit boxes 2, 215, 89810 3, 662, 535.73 1.446, 637.63 On hand June 30, 1942 808,070.28 214 126,050. 58 104 8, 096.36 961 942, 217.22 Total 42,027, 597.36 92, 160,129.92 50,132, 532.56 Admissions 68,619, 783. 63 107, 632,726. 22 39,012,942. 59 Cabaret 2,343,310. 43 7, 399, 542 53 5,0E6, 232.10 Claims for refund of capital stock tax, with interest thereon, were 6, 582. 649.28 6, 791, 899.71 209, 250.43 allowed in 2,900 cases involving $448,512 This amount includes Dues and initiation fees $14,868, the refund of which was authorized as the result of court Total 77. 545. 743. 34 121, 824, 168. 46 44,278,425.12 decisions. Narcotics 684, 197. 90 681,047. 12 —3, 150. 78 Marihuana 6,090. 38 63,995. 62 57, 906 24 MISCELLANEOUS DIVISION.—The Miscellaneous Division was created on October 1, 1941, and is concerned with the administration of the Total 690, 288.28 745,042. 74 54, 754.48 documentary stamp taxes, taxes on oleomargarine, etc., narcotics Coconut oils, etc., processed ' 23, 185,936.03 24, b72, 187. 79 1,386, 251.76 and marihuana, bituminous coal, silver, hydraulic mining, trans- National Firearms Act 15,897. 50 19,502. 45 3,604.95 portation of oil by pipe line, admissions, dues, safe deposit boxes, Total 23, 201, 833.53 24, 591, 690.24 1,389, 856.71 telephone, telegraph, radio and cable facilities, processing of coconut Hydraulic mintng 7.67 18, 006 72 17,998.05 oil and other vegetable oils, and the administration of the National Bituminous coal 4,385, 798.77 5,478, 908.89 1,093,110. 12 Firearms Act and the Federal Firearms Act. The administration of Total 4,385, 806. 44 5, 496, 914. 61 1,111,108. 17 these taxes was transferred from the Sales Tax Division. The Miscel- Use of motor vehicles 72, 625,488.49 72,625.488. 49 Use of boats 228,387.41 228,387.41 laneous Division is likewise concerned with the duties formerly per- Bowling alleys, pool tables 1,698,394.37 1,698,394.37 Coin-operated devices 6.484,999. 54 6,484,999. 54 formed by the Processing Tax Division, including the administration Transportation of persons 21,378, 895. 32 21,378,895.32 of the tax on manufactured sugar, as well as certain taxes imposed 102,416, 165.13 102,416, 165. 13 under the Revenue Act of 1941 on the transportation of persons, the Total Sugar 74, 834,839.M 68, 229,803.06 —6606, 036. 54 use of motor vehicles and boats, the special taxes on maintaining coin- Other miscellaneous receipts 14,154.11 170, 379.54 168,225.48 operated and gaming devices for use, and the operation of bowling alleys and billiard and pool tables. The Processing Tax Division was Grand total 263,908, 564.53 459. 612, 299.41 195. 703, 734.88 abolished at the time of the creation of the Miscellaneous Division. I Repealed as of June 30, 1938. The collections of the taxes administered in the Miscellaneous Division are shown in the following table: Admissions and cabaret taxes.—The collections from admissions and cabaret taxes have steadily increased, the collections for the current fiscal year amounting to $115,032,269, as compared with $70,963,094 for the preceding year. This is due in a large measure to the amend- ment of the law, effective October 1, 1941, terminating the exemptions previously accorded to certain classes of organizations and eliminating 30 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 31

the exemption of admission charges of less than 21 cents; also to the Oleomargarine; adulterated, process, qr renovated butter.—At the change in the basis and rate of the cabaret tax. beginning of the year there were 40 manufacturers of uncolored oleo- Club dues and initiation fees.—The increased revenue from the tax on margarine and 28 manufacturers of colored oleomargarine engaged in club dues and initiation fees resulted from the amendment to the law, business. At the close of the year there were 41 manufacturers of made by the Revenue Act of 1941, imposing the tax on dues exceeding uncolored oleomargarine and 29 manufacturers of colored oleomar- $10 a year rather than $25 a year, and broadening the term "dues" to garine engaged in business. The manufacturers produced 14,827,836 include golf fees and charges for similar privileges covering any period pounds of colored oleomargarine and 353,976,883 pounds of uncolored. of more than six days. The collections from this source amounted to oleomargarine, compared with 4,489,410 pounds of colored oleomar- $6,791,900, compared with $6,582,649 for the preceding year. garine and 339,445,528 pounds of uncolored oleomargarine during the Telephone, telegraph, radio, leased wires, etc.—The tax on telephone, previous year. There were 17,034 returns filed during the year by telegraph, radio and cable facilitieg, leased wires, etc., was revised, manufacturers and wholesale dealers in oleomargarine. both as to basis and rate of tax, by the Revenue Act of 1941. The tax Colored oleomargarine withdrawn without the payment of tax for base on telephone messages or conversations for which the charge was export amounted to 2,938,898 pounds, compared with 1,864,674 50 cents or more was broadened to include messages for which the pounds during the preceding year. There were withdrawn, tax-free, charge is more than 24 cents. The tax on leased wires was increased for the use of the United States, 10,343,995 pounds of colored oleomar- from 5 per cent to 10 per cent and a new tax of 5 per cent was levied on garine, compared with 2,075,586 pounds for the preceding year. payments made for certain other wire and equipment services not pre- One manufacturer of adulterated butter and six manufacturers of viously taxed. The collections of tax on telephone, telegraph, radio, process or renovated butter registered during the fiscal year. Adul- leased wires, etc., amounted to $48,231,339, compared with $27,- terated butter produced amounted to 889,090 pounds, compared with 331,114 for the preceding year. The collection of tax on local tele- nothing for the preceding year. Process or renovated butter produced phone service, which became effective October 1, 1941, amounted to amounted to 3,480,555 pounds, compared with 2,783,509 pounds for $26,791,433. the preceding year. Leases of safe deposit boxes.—The only change made by the Revenue Mixed flour.—There were 22 makers, packers, or repackers of mixed Act of 1941 in the tax on leases of safe deposit boxes was to increase flour engaged in business during the year. Mixed flour produced the rate from 11 per cent to 20 per cent. The collections during the amounted to 34,236,205 pounds, compared with 28,855,995 pounds year on the leases of safe deposit boxes amounted to $3,662,536, com- during the preceding year. pared with $2,215,898 for the preceding year. Firearms, under the National Firearms Act and the Federal Firearms Transportation of persons.—The tax imposed by the Revenue Act of Act.—The collections of taxes during the year under the National Fire- 1941 on the amount paid for the transportation of persons, and seating arms Act, including special taxes, amounted to $19,502. and sleeping accommodations furnished in connection therewith, The total number of licenses issued during the current year to manu- became effective October 10, 1941. Total collections for the period facturers and dealers in firearms, in accordance with the provisions of amounted to $21,378,895. the Federal Firearms Act, was 18,195. Use of motor vehicles and boats.—The tax on the use of motor vehicles Narcotics and marihuana.—The collections of taxes on narcotics, and boats, imposed by the Revenue Act of 1941, became effective including special taxes, amounted to $681,047, compared with February 1, 1942. The collections from these sources for the period $684,198 for the preceding year. The collections of taxes on mari- amounted to $72,625,488 on the use of motor vehicles and $228,387 huana, including special taxes, amounted to $63,995, compared with on the use of boats. $6,090 for the preceding year. Sugar.—Manufacturers of manufactured sugar filed 1,745 returns; Amusement and gaming devices.—Section 3267 of the Internal and the taxes collected amounted to $68,229,803, compared with 1,727 Revenue Code, as added by section 555 of the Revenue Act of 1941, returns and $74,834,840 tax collected during the preceding year. imposed special taxes upon operators of places or premises who main- There were 459 claims for refund filed with respect to tax paid on tain for use or permit the use of coin-operated amusement and gaming sugar exported, amounting to $1,013,748, compared with 796 claims, devices as defined in the Act. Collections of these taxes amounted to amounting to $1,364,454, filed during the previous year. $6,485,000 for the period beginning October 1, 1941, the effective date Documentary stamp taxes.—The collections of documentary stamp of the tax. taxes applicable to the issue and transfer of corporate bonds, the issue Bowling alleys and billiard and pool tables.—Section 3268 of the and transfer of shares of stock, deeds of conveyance, passage tickets, Internal Revenue Code, as added by section 556 of the Revenue Act and foreign insurance policies amounted to $35,903,807, compared of 1941, imposed special taxes on every person who operates a bowling with $34,249,000 for the preceding year. alley or a billiard or pool room. Collections of these taxes amounted Playing cards.—There were 66 manufacturers, repackers, or im- to $1,698,394 for the period beginning October 1, 1941, to the end of porters of playing cards registered during the year, whose production the year. amounted to 55,757,960 packs of playing cards, compared with Bituminous coal.—Chapter 33 of the Internal Revenue Code imposes 48.853,893 packs for the preceding year. two taxes with respect to the sale or other disposal of bituminous coal by the producer, (1) a tax of 1 cent per ton on all coal sold or otherwise disposed of, and (2) a tax equal to 19% per cent of the selling price or

32 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE! 33

fair market value of the coal if the producer is not a member of the Number of claims rece'ved and disposed of by the Miscellaneous Divis 'on ditring the Bituminous Coal Code and the transaction is one subject to the fiscal year 1942—Continued provisions and conditions of the code. Producers of bituminous coal filed 80,815 returns during the year, and the collections of taxes Refund Abatement Redemption Uncellectible

amounted to $5,478,909, compared with 78,426 returns and collections Claims ZS Num- ber Amount Num- Amount Num- Amount Amount

Of $4,385,799 for the preceding year. bar bar ' Included in the above are collections of $60,264 as penalty tax from 39 producers, whose membership in the code was revoked by the Narcotics: Transferred Oct. 1, 1941_ $60.55 $1.25 1 $17.05 $100.00 Bituminous Coal Division, Department of the Interior, as a result of Received 156.50 100.75 24 201.39 230,421. 90 Reopened violations of the code, payment being required as a condition prece- Allowed 180.15 24.00 26 198.61 163,623.66 dent to restoration of code membership. Rejected 12. 10 77.60 5 15. 09 100.00 On hand Arne 30, 1942_ 24.80 ' 1.00 4 - 4.75 66, 798.24 Silver.—Section 1805 of the Internal Revenue Code, formerly sec- Marihuana: Transferred Oct. 1, 1941_ 1, 300.79 tion 8 of the Silver Purchase Act of 1934, imposes a tax equal to 50 per Received 30.00 1 24.00 220,481. 10 . cent of the net profit realized on the transfer of an interest in silver Reopened Allowed 174,39696 bullion, subject to certain exemptions and abatements to registered Rejected 30. 00 On.hand June 30, 1942 24.00 47, 384.93 dealers and producers. The collections of silver tax amounted to Silver: $40,402, compared with $51,286 for the preceding year. Transferred Oct. 1, 1941. 242.99 Received 6,671.81 Hydraulic mining.—The Act of March 1, 1893 (as amended by an Reopened 43, 692. 70 Allowed 43, 692. 70 6,054. 24 Act of June 19, 1934), known as the California Debris Control Act, Rejected imposes a tax with respect to certain hydraulic mining, the debris from On hand June 30,1942 860. 56 Coal: which flows into or is in whole or in part restrained by dams or other Transferred Oct. 1,1941_ 263. 32 153, 339. 71 Received 27, 426.03 307, 680.66 62, 255.21 works erected for the detention of debris by the California Debris Reopened 2, 727. 28 Commission. The rate of tax is determined by the California Debris Allowed 2, 260.12 256 230. 58 48, 368. 8f Rejected ,. 17, 442.42 98, 765. 54 32. if Commission and is payable annually in September. The collection of On hand June 30, 1942_ 7,986.81 106, 761.53 13, 854.21 Sugar: taxes for the year amounted to $18,005, as compared with $8 for the On hand Jun830,1941._ 37,364. 55 preceding year. Received 19, 473, 389.24 21.18 Reopened 9.08 Field and special squad reports.—There were transferred to this Allowed 914,307. 53 - Rejected 18, 455, 297.47 division on October 1, 1941, from the Sales Tax Division, 101 field On band June 30, 1941._ 141, 147.87 21.18 reports recommending assessment of additional miscellaneous taxes in Total claims: On hand June 30, 1941... 37, 354.55 the amount of $133,741. Since October 1, there were received 10,622 Transferred Oct. 1, 1941_. 1, 474, 520.33 599, 053.23 472 422, 272. 76 14,981. 71 Received 20,647, 549.11 787,'125.66 7, 376 211, 744.82 725, 206.76 reports, involving taxes amounting to $3,166,517; 10,498 reports were Reopened 59,803. 14 12, 483. 49 23 9, 058. 47 examined and closed covering taxes amounting to $2,998,671. At the Allowed 1, 661, 688 45 558, 167. 76 6, 533 336, 501.24 577, 408. 511 Rejected 18, 815, 748.11 230,073.66 85, 659.86 157.58 close of the year 225 reports, representing taxes of $301,588, remained On hand June 30, 1942... 1, 741,790.57 610, 420.96 912 220, 914.95 162, 622.81 to be disposed of. Miscellaneous claims.—The claims involving miscellaneous taxes received and disposed of during the fiscal year ended June 30, 1942, are Credit cases.—There were 447 credit cases, involving $208,233, shown in the following table: transferred to this division on October 1, 1941, from the Sales Tax Division; 6,507 cases, involving taxes of $992,166, were received. A Number of claims received and disposed of by the Miscellaneous Division during the total of 5,402 cases, involving $645,653, was disposed of. fiscal year 1942 Claims; processing and related taxes.--The claims for refund of proc- essing and other taxes imposed under the Agricultural Adjustment Refund Abatement Redemption Uncellectible Claims I Num be r Amount Amount Num- Amount ber Amount

Miscellaneous excise: Transferred Oct. 1,1941_- $1, 395,617. 82 312 $339, 309.33 2 $110.05 Received 1, 061,616. 24 674 268,193. 37 410 168, 269.92 Reopened 881.07 6 6,350.57 Allowed 631, 649.98 419 99,518.84 315158, 986 80 Rejected 286, 700.03 341 72, 787.01 19.80 On hand June 30, 1941 1,639, 765.12 232 441,637.42 97 9, 378.87 Miscellaneous stamps: Transferred Oct. 1, 1941_ 41 F,P 78, 578.64 43 106, 069.95 461 $422, 265.71 4 13, 470.87 Received 84,931. 10 394 204,457.89 7,361 211, 519.43 177 43, 778.63 Reopened 15, 220.29 0 3,405.64 23 9, 058.47 Allowed 69, 597.97 231 194, 340.10 5,507 336, 802.64 128 82,032.23 Rejected E 56, 266.09 62 6E1 444.11 421 85, 644.77 1 5.63 On hand June 30, 1942 62,866.97 110 61, 149. 27 907 220, 886.20 52 25, 211.64 34 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE. 35

Act, and of related taxes, received and disposed of, are shown in the rates on all still and sparkling wines, etc., effective October 1, 1941, following table: included increases on still wines from 6, 18, and 30 cents a wine gallon, depending on alcoholic content, to 8, 30, and 65 cents a wine gallon, Claims for refund or payment with respect to processing and related taxes received and disposed of during the fiscal year 1942 respectively, and increases on sparkling wines from 1% and 3 cents per half-pint unit, depending on whether artificially or naturally Revenue Act of 1936 carbonated, to 3% and 7 cents, respectively. Collections from the Section 601 Section 602 excise tax on fermented malt liquors for the fiscal year were $366,- Title VII 161,237, an increase of 15.6 per cent. The tax rate was $6 a barrel Number Amount Number Amount Number Amount throughout the fiscal year. Because of war requirements, the demand for industrial alcohol On hand July 1, 1941 17 $311, 951. 42 136 $2, 953,865. 32 greatly increased during the year. Amendment of the statutes Received 2 $456.72 5 7, 842.03 13 79, 846.56 Reopened 47 328, 613. 67 78 395, 458. 24 governing alcohol production was necessary and was accomplished Total 2 456.72 by the Acts of January 24, 1942, and March 27, 1942. These statutes 69 648, 407. 12 227 3, 429, 170. 12 made it possible for beverage distillers legally to engage in the produc- Allowed 52 337, 999. 06 126 542, 930. 24 Rejected 2 456. 72 15 287, 132. 38 73 831, 477.19 tion of industrial alcohol and where necessary to transfer spirits of Transferred to Income Tax Unit 11 184, 233. 10 On hand July 1, 1942 low proof to other plants equipped to raise the spirits to the necessary 2 23, 275. 68 17 1, 870, 529. 59 degree of proof. The Alcohol Tax Unit operated in close coordination Total 2 456.72 69 648, 407.12 227 3, 429, 170. 12 with the various war agencies in bringing about the production of increased supplies of alcohol. Cotton Ginning Act Tobacco Act Grand total On June 30, 1942, the following premises and proprietors qualified Number Amount Number Amount Number Amount under internal revenue laws, and engaged in the production, distribu- tion, or use of alcohol and alcoholic liquors, were under the supervision On hand July I, 1941 37 $1, 695. 42 $165.06 197 $3, 267, 677.22 of the Alcohol Tax Unit: Received 161. 81 24 88, 307. 12 Reopened 17 698. 61 142, 12 148 724, 912. 69 Under permit requirements of the Federal Alcohol Administration Act: Number Total 54 2, 394. 03 17 468. 99 369 4, 080, 896.98 1 Importers 2 968 Allowed 29 912. 72 4 167. 25 211 882, 009. 27 'Distilleries: Rejected 23 1, 242. 73 13 :301.74 126 1, 120, 610. 76 Alcohol 3 Transferred to Income TaxlInit. 11 189, 233.10 45 On hand July 1, 1942 2 238. 58 21 1, 894, 043.85 Brandy 127 Registered 127 Total 54 2, 394. 03 17 468. 99 369 4, 080, 896.98 Warehousing and bottling: Bonded warehouses: 4 ALCOHOL TAX UNIT Alcohol 62 Internal revenue 268 For the first time, Federal liquor tax receipts exceeded a billion Tax-paid bottling houses 113 dollars during a fiscal year. This amount represented receipts from Wine producers and blenders: excise taxes, rectification tax, floor taxes, bottle or container stamps, Wineries 957 Bonded wine storerooms 108 and special or occupational taxes. The collection of $1,048,516,707 Rectifying plants 229 during the fiscal year 1942, compared with $820,056,178 in the Wholesalers: preceding year, represented an increase of $228,460,529, or 27.9 per Wholesale liquor dealers 5, 635 cent. This increase was due both to the higher tax rates imposed as Wholesale malt liquor dealers 9, 650 Not under permit requirements of the Federal Alcohol Administration of October 1, 1941, by the Revenue Act of 1941, and to general Act: increases in tax-paid withdrawals. Breweries 492 The collections from all liquor tax sources consisted of $650,679,459 Denaturing plants 6 63 from distilled spirits (an increase of 34.4 per cent), $28,165,167 from Bonded dealers in specially denatured alcohol 52 Bonded manufacturers using specially denatured alcohol____ _ ._ 4, 158 wine (an increase of 113.6 per cent), and $369,672,081 from fermented Hospitals, laboratories, and educational institutions using tax-free malt liquor (an increase of 14.6 per cent). Taxes collected from dis- alcohol 6, 709 tilled spirits were 62.1 per cent of the total liquor tax receipts in the Vinegar plants using vaporizing process 15 fiscal year 1942, 59 per cent in 1941, and 55.6 per cent in 1940. De- Bottle manufacturers • 61 Retail liquor dealers 260, 539 tails on collections from specified sources are shown in table 1 in the Retail malt liquor dealers 142, 868 appendix to this report. Carriers 437 Collections from the excise tax on distilled spirits (including brandy) 1 Separate permits are required for lessee operations. In addition to the number of premises shown, the lessees are as follows: Registered distilleries, 58; tax-paid bottling houses, 7; rectifying plants, 9. A leseee amounted to $574,598,077, an increase of 34.1 per cent. The rate per authorized to operate two or more premises isi counted once for each premise. tax gallon on distilled spirits other than brandy was increased from * An importer is required to hold only one pentit regardless oft the number of his premises: Permits are required only where alcohol Is produced for nonindustrial use. $3 to $4 and on brandy from $2.75 to $4, effective October 1, 1941. 4 Permits are required only if the proprietor conducts bottling operations. 4 Total number of premises. Permits are required for those making sales to trade buyers. A wholesaler Collections from the excise tax on wines, cordials, etc., for the fiscal is required to hold only one permit regardless of the number of his premises. year were $23,985,657, an increase of 110 per cent. The increases in 4 Includes three distillery denaturing bonded warehouses. 36 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 37

PROCEDURE Divisiox.—This division is responsible for planning Rectified spirits.—The production of rectified distilled spirits and and developing procedure for the headquarters and field offices of wines increased from 54,157,628 proof gallons in the fiscal year 1941 the Alcohol Tax Unit; assists in drafting regulations, Treasury deci- to 67,770,903 proof gallons in the fiscal year 1942, or an increase of sions, mimeographs, and circulars; reviews for revision all forms 25.1 per cent. The quantity of rectified whisky produced increased prescribed by the Alcohol Tax Unit; and is charged with the admin- from 44,317,166 proof gallons to 55,961,730 proof gallons, or an in- istration of regulations relating to traffic in containers of distilled crease of 26.3 per cent. The production of cordials and liqueurs spirits and the supervision of the Statistical Section. In addition to Increased 27 per cent, while the production of gin increased 12.3 the preparation of procedure and statistics concerned directly with per cent. the Alcohol Tax Unit, special procedure was developed during the Fermented malt liquors.—Tax-paid withdrawals of fermented malt year to enable the Unit to furnish to war agencies current statistical liquors increased from 52,799,181 barrels in the fiscal year 1941 to data concerning production and uses of industrial alcohol and other 60,856,219 barrels in the fiscal year 1942, or 15.3 per cent. The per- liquors. Historical statistics covering such items were , also prepared centage of beer withdrawn by pipe line for bottling increased from for the information of such agencies. 52.7 per cent of the total in 1941 to 57.9 per cent during the current Statistits.—Regulai monthly and annual statistical reports and re- fiscal year. leases concerning the activities of the Alcohol Tax Unit were pre- Wines.—Production of still wine (total removals from fermenters) pared. Special statistical research work was performed relating to increased from 286,371,423 gallons in the fiscal year 1941 to 313,- proposed legislation and inquiries from officials and the public. Con- 706,263 gallons in the fiscal year 1942. Tax-paid withdrawals of still siderable work was devoted to requests from war agencies. A statis- wine aggregated 102,016,313 gallons, or an increase of 15.2 per cent tical analysis was made of the uses of specially denatured alcohol over the previous fiscal year. The withdrawals of domestic sparkling during the fiscal year 1941. Statistical tables covering the operations wines increased by 21.4 per cent, and tax-paid withdrawals of domes- relating to distilled spirits, fermented malt liquors, and wines, and tic vermouth produced at wineries increased from 1,077,382 gallons enforcement activities are contained in the appendix. to 1,474,105 gallons, or 36.8 per cent. The following data summarize operations of the legitimate liquor ENFORCEMENT Drum/sr.—The activities of the Enforcement Divi- industry under the supervision of the Alcohol Tax Unit: sion include the investigation, detection, and prevention of willful Distilled spirits.—The total production of whisky, rum, gin, and and fraudulent violations of the internal revenue laws relating to brandy in 1942 was 157,981,798 tax gallons, an increase of 2,973,635 distilled spirits, wines, and fermented malt liquors. tax gallons, or 1.9 per cent, over 1941. Compared with the previous During the fiscal year, 11,372 stills, having an aggregate cubic ca- year, whisky production decreased by 1,594,559 tax gallons, or 1.3 pacity of 2,170,612 gallons,' were seized, and in connection therewith per cent, while brandy production increased by 3,909,416 tax gallons, 5,471,993 gallons of mash were seized and destroyed. Investigators or 15.4 per cent. also seized 185,741 gallons of spirits and 3,501 automobiles and trucks. Tax-paid withdrawals of domestic distilled spirits, including alco- The total appraised value of the property seized was $1,971,617. A hol, increased from a total of 130,552,148 tax gallons in 1941 to 144,- total of 20,183 persons was arrested for Federal liquor law violations. 207,510 tax gallons in 1942, or 10.4 per cent. Tax-paid withdrawals In carrying out the Liquor Enforcement Act of 1936, relating to of whisky amounted to 84,709,171 tax gallons, an increase of 5.2 per the introduction of tax-paid spirits into dry States, 216 cars and cent. The withdrawals of bottled-in-bond whisky amounted to 13,380 gallons of tax-paid liquor were seized, and 312 persons were 13,424,451 tax gallons, or 15.8 per cent of total tax-paid withdrawals arrested. Indictments totaling 316 were returned, and 357 persons of whisky. were convicted in cases under the Act. Withdrawals of distilled spirits, other than alcohol, for tax-payment The preventive and enforcement program under Regulations No. are permitted in packages and tank cars direct from distillery cistern 17 and Regulations No. 92 continued to be an important factor in rooms. During the fiscal year, tax-paid withdrawals direct from dis- reducing the number and size of illicit distilleries. The shortage of tilleries were as follows: In packages, 646,033 tax gallons; in tank cane and beet sugar and the promulgation of the sugar rationing reg- cars, 8,083,212 tax gallons. A total of 119,275,170 tax gallons was ulations by the Office of Price Administration were of material aid withdrawn on payment of tax during the fiscal year (see table 60), of in preventing sugar from getting into illicit channels. In the mean- which 110,543,934 tax gallons were withdrawn from internal-revenue time, moonshiners have experimented with many substitutes for re- bonded warehouses and 1,991 tax gallons from export storage ware- fined sugar, but the preventive raw materials work continues to be houses. Withdrawals from internal-revenue bonded warehouses con- effective notwithstanding the frequent changes in the type of ma- sisted of 430,043 tax gallons from tanks, 13,554,800 tax gallons in terials used and the sources of supply developed. cases, and 96,559,091 tax gallons (including 1,553,326 tax gallons for Represents the cubic capacity of still pots and cookers. Column stills which operate without a still bottling in bond after tax-payment) in packages. 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 tormenters of all the illicit stills seized during the fiscal Total stocks of whisky, rum, gin, and brandy in internal-revenue year was 8,387,371 gallons. bonded warehouses at the close of the fiscal year aggregated 538,- 910,306 tax gallons, of which 516,918,887 tax gallons were whisky. 38 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE, 39

A total of 20,219 prosecutions was recommended to United States the fiscal year than are normally necessary. Administrative ex- attorneys in alcohol tax cases during the fiscal year 1942, a decrease amination of applications, notices, bonds, consents of surety, plats, of 5,562 as compared with the fiscal year 1941. The total number plans, and other documents submitted in connection with such of defendants indicted was 17,488, and a total of 15,280 were con- changes are necessary to insure compliance with the requirements of victed. On June 30, 1942, 9,777 defendants awaited grand jury or the law and regulations for the proper protection of the revenue. trial action, a decrease of 3,585 from June 30, 1941. The total number of such examinations, including those covering 174 During the past year, 240 applications for pardon and 3,428 ap- new plants and 227 plants discontinued, was 23,396. plications for parole were examined and reports submitted. LABORATORY DIVISION. —The Laboratory Division comprises a FIELD INSPECTION Divisiox.—This division plans, coordinates, and central laboratory in Washington, D. C., with 13 branch laboratories supervises the permissive functions in the field offices of the 15 field located throughout the country, and 1 in San Juan, P. R. districts. A group of technically trained field inspectors, who serve The Laboratory Division performs all the chemical work for the as representatives of the Alcohol Tax Unit in maintaining an efficient Bureau of Internal Revenue, and its branch laboratories analyze permissive organization in the field offices, are assigned and directed samples of suspected narcotics submitted by officers of the Bureau of by this division. They make frequent examinations, by actual in- Narcotics. spection of records, documents, and otherwise, to determine whether The Washington laboratory is primarily concerned with basic law, regulations, established policy, and procedure are being followed; problems such as the development and modification of methods of devise and recommend plans and methods for greater efficiency and analyses of the great variety of products submitted and the formula- economy in the conduct of the work; supervise the installation of tion of denatured alcohol. The branch laboratories assist in the solutions new procedures which have been approved by the headquarters of- of problems, but the time of their chemists must be largely occupied fice; coordinate and standardize the functions and work in the various with making analyses, attending court, and making inspections. units of the permissive divisions; determine the adequacy and effi- The activities of the Washington laboratory include the examination ciency of the personnel and suitability of space and equipment and of formulae, samples, and processes in which denatured alcohol is used the practicability of its reallocation for the proper handling of the before permits are issued by the district supervisors for the with- work; make recommendations relative to the judicious expenditure drawal of alcohol. Preparations made with tax-paid alcohol and of public funds; and confer with district supervisors on problems of wine are examined for the purpose of determining whether they are organization, management, and service. fit for beverage use and, therefore, subject to the rectification tax. In their administrative examination of the field offices during this Processes used in distilleries, industrial alcohol plants, wineries, period, field inspectors covered every phase of permissive activity, breweries, and rectifying plants are reviewed in the laboratory. corrected numerous discrepancies and deviations from prescribed The laboratory examines samples of oleomargarine, mixed flour, policy and procedure, and made available to the Bureau complete filled cheese, butter, lubricating oil, and soaps for the Miscellaneous data for consideration of further standardization and simplification Tax Unit. The Washington laboratory also frequently assists the of field activities. Bureau of Customs, Secret Service, Post Office Department, State The division maintains general supervision over the activities of alcoholic beverage control boards, and police departments. inspectors and storekeeper-gaugers in the field districts and provides Experiments made in the laboratory have assisted investigators of for the general instruction of these groups. A total of 71,023 inspec- the Intelligence Unit in making photographs of documents. Odors tions of plants and permittees was made during this period by in- simulating war gases were furnished instructors in air raid defense. spectors in the supervisory districts. Inspections of retail dealers One of the duties of the members of the staff of the Washington were conducted by junior inspectors, and the following statement laboratory is to appear in court as expert witnesses; they assist in shows the results accomplished by this group: revisions of regulations, draft Treasury decisions, and serve as con- Number of inspections made 195, 119 sultants to administrative officers of the Bureau. The field chemists Number of dealers found violating 20, 510 perform similar services in their respective districts. Number of violations found 23, 883 During. the year, wines were prepared from many kinds of berries to Per cent of dealers found violating 10. 5 Amount collected establish standards with which commercial wines could be compared $540, 276. 80 to determine whether they were produced as provided by regulations. This division is also responsible for the final determination for the There were 78,849 samples received by the branch laboratories, approval or disapproval of applications for the establishment of which is an increase of 209 over the preceding year. Field chemists industrial alcohol plants, alcohol bonded warehouses and denaturing spent 1,128 days in court and 353 days in inspections, making a total plants, distilleries, fruit distilleries, distillery denaturing bonded ware- of 1,481 days of outside work, which is a decrease of 160 days. Of houses, internal-revenue bonded warehouses, and rectifying plants. the samples examined in the field, 31 per cent were narcotics. Final review of qualifying documents submitted in 'connection with The laboratory in Washington, D. C. received 6,360 samples, 355 the establishment of bonded field warehouses, bonded storerooms, less than the preceding year. There were 80 days spent in court and bonded wineries, and breweries is made by the division. inspections, an increase of 12 days. As a result of new legislation, many more changes in the premises, construction, and equipment of established plants were made during 490953-42-4

40 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE. 41

AUDIT DIVISION.-The Audit Division has general supervision over Claims-Number received and disposed of during year the work relating to the operation of registered distilleries, internal revenue bonded warehouses, rectifying plants, industrial alcohol Redemp- tion of Refund Abate- Uncoiled- Total Amount plants, industrial alcohol bonded warehouses, denaturing plants, stamps meat *le breweries, wineries, bonded wine storerooms, dealers in specially denatured alcohol, and users of tax-free alcohol. It also conducts the On hand July I, 1941 150 1, 419 202 425 2,196 $2, 688,987. 27 tax accounting, assessment, claim, and compromise functions of the Received during year 1,682 9,309 1,943 8,667 21,601 9, 245,097. 71 Unit. Total 1,832 10,728 2, 145 9,092 23,797 11, 934, 084. 98 The division examines formulae and processes of rectification and Allowed 1, 545 8, 030 1, 705 8, 511 19, 791 5,164, 264.78 Rejected 227 382 348 34 991 1, 264, 703.25 determines the rate of tax applicable to such products; reviews applica- On hand June 30, 1942 80 2, 316 92 647 3, 015 5, 505, 116.95 tions for the remission of tax on losses of distilled spirits, wines, and Total 1, 832 10, 728 2,145 9, 092 23, 797 11,934,084.98 fermented malt liquors and recommends the action to be taken thereon; acts on claims for drawback (refund) of internal revenue taxes paid on Alcohol used in the manufacture of flavoring extracts and medicinal Claims for drawback of tax on products exported allowed during year preparations, stills, distilled spirits, and wines which are exported to Number Amount foreign countries; and issues permits authorizing the withdrawal of Rind received allowed distilled spirits and alcohol for use of the United States. This division also determines and lists assessments against persons Alcohol used in flavoring extracts, and toilet and medicinal spirits exported 540 $255, 187. 24 Distilled spirits and wines bottled for export 619 201, 512. 11 engaging in illicit liquor traffic. It examines for allowance or rejection Stills exported 3 88.00 all claims for abatement or refund of taxes, and for the redemption of tax stamps and strip. stamps, and reviews and recommends acceptance Total 1, 162 456, 787.35 or rejection of offers in compromise of tax, forfeiture of seized property, or criminal liability. Offers in compromise-Internal revenue laws.-On hand at the begin- Assessments.-During the fiscal year, there were certified to the ning of the fiscal year were 742 offers, aggregating $49,420. During Commissioner 846 assessment lists, consisting of 14,910 items, totaling the year, 5,781 offers, amounting to $309,063, were received, of which $3,609,027, entered by the Alcohol Tax Unit, and 361,184 items, 278 were forwarded to the Department of Justice and 552 were aggregating $209,080,587, entered by the collectors, as follows: returned to the field offices for further investigation. During the year, 4,799 offers, aggregating $266,060, were accepted, and 629 Assessments offers, totaling $31,620, were rejected, leaving 265 offers on hand at the end of the fiscal year. Tax Interest Penalties Total Offers in compromise-Federal Alcohol Administration Act -On hand at the beginning of the fiscal year were 3 offers, aggregating $160. Listed by collectors $207, 968,931. 96 $22, 715. 51 $1, 088,939. 83 $209, 080, 587.31 Advance payments 187, 811, 690.64 22, 715.51 1, 060,830.65 188, 895,136.80 During the year, 64 offers, amounting to $20,795, were received, 58 Balance to be collected 20, 167,341.32 28, 109. 19 20,185, 450.51 offers, aggregating $19,505, were accepted, and 9 offers totaling Listed by Alcohol Tax Unit 3, 571, 184.45 37,842. 66 3, 609,027. 11 $1,450, were rejected, leaving none on hand. Total available for collection 23, 728, 525. 77 65,951. 85 23, 794, 477.62 BASIC PERMIT AND TRADE PRACTICE DIVISION.-This division is charged with administering the provisions of the Federal Alcohol Reports received and reviewed for tax ltabili y Administration Act and regulations which have been issued there- under. The Federal Alcohol Administration Act requires that all producers (other than brewers), importers, and wholesale distributors Number Kind Number of reports tax of alcoholic beverages secure basic permits, which are conditioned reports found to Amount be due upon compliance with the provisions of the Act, the twenty-first amendment and its enabling statutes, and all other Federal alcohol Qualified dealers 9, 922 9,84 5 $318, 764. 48 beverage laws. The broad purpose of the statute is the regulation of Elicit dealers 18, 490 7, 086 1, 838, 515. 01 the conduct of the legitimate liquor industry. Total 28, 412 16, 931 2,157, 279.49 42 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 43 Permits.-Was conditions prevailing during most of the report year Label activity caused permits in effect to decline somewhat, dropping from 15,481, the number in effect on July 1, 1941, to 14,695 on June 30, 1942. Applications The Bureau continued to devote attention to a number of cases in Incoming Certificates outgoing which there was reason to believe that permits had previously been secured through concealment of principals, whose records were such Approval Exemp- Approv- Exemp- Disap- Total as not to entitle them to permits had they appeared as the applicants. tion als tions provalS

The following table reflects permit activity under the Federal Alcohol DISTILLED SPIRITS Administration Act during the year and the number of permits of each Domestic 26, 284 3, 343 22,924 3,140 2, 145 29, 209 class in effect on June 30, 1942: • Imported 631 518 77 595 Total 26,915 3, 343 23, 442 3, 140 2,222 28,804 Basic permits under the Federal Alcohol Administration Act amended, issued, WINES terminated, and in effect for fiscal year Domestic 21,519 1,818 19,036 1, 417 1, 458 21, 911 ending June SO, 1942 Imported I, 017 826 88 914 Total 22, 536 11818 19, 862 1, 917 1, 546 22,825 Wine pro- Whole-saiers ducers and Distill-ers Reeti- Wareh°1-18- Import- Hers ing and Total MALT BEVERAGES • blenders bottling PPS Domestic 1, 442 1,121 65 1, 186 Imported 10 10 3 13 In effect June 30, 1941 12, 042 1, 130 354 314 627 1, 014 15, 481 Total 1,452 1,131 68 1,199 Amended I, 310 70 31 23 50 83 1, 567 Issued 1,382 103 69 45 86 109 1,794 Grand total 50, 903 5,161 44, 435 9,557 3,836 52,828 Terminated 1,963 148 89 78 174 128 2,580 In effect June 30, 1942 11, 461 1, 085 334 281 539 995 14, 695 Applications on hand at end of fiscal year 1, 297 Applications returned without action 1, 939 Labels.-The Federal Alcohol Administration Act provides that no bottler or importer shall bottle, or remove from customs custody for Total applications on hand and outgoing (including returns)____ 36, 064 consumption, distilled spirits, wine, or malt beverages, unless the Advertising.-In the enforcement of the advertising regulations bottler or importer upon application has obtained and has in his pos- promulgated under the Federal Alcohol Administration Act, the divi- session a certificate of label approval or a certificate of exemption from sion reviewed 82,830 advertisements appearing in 19,867 p'eriodicals, label approval covering such products. The number of label applica- representing a substantial increase over similar activities for the tions submitted during the year declined from 78,989, the figure for preceding year, and took appropriate regulatory action in 1,023 cases 1941, to 56,064. involving various types of irregularities. Radio continuities to the In. an attempt to relieve the beverage alcohol shortage resulting number of 14,147 and 5,120 pieces of point-of-sale advertising were from demands of alcohol for war purposes, neutral spirits were rede- also reviewed. fined to include any spirits distilled at less than 190 degrees which are Trade practice.-Violations of the trade practice provisions of the so distilled or so treated in the process of distillation, or so refined by Federal Alcohol Administration Act involved making loans to re- other processes after distillation, as to lack the taste, aroma, and other tailers or furnishing them with equipment, such as electric mixers, characteristics of whisky, brandy, or rum. dispensing equipment, and signs; exclusive sales agreements; payments Appropriate action has been taken during the year in a number of for window displays; and making sales on consignment or with the flagrant cases of misbranding. A large number of cases have been privilege of return. investigated, or are now under investigation, involving the mislabeling Interlocking directorates.-Applications for the approval of inter- of products. Hearings have been held in the case of two large wine locking directorates and officers under section 8 of the Federal Alcohol producers, against which permit revocation proceedings were insti- Administration Act are dealt with directly by the Unit's Washington tuted, and similar action will be taken in a number of other instances. office. During the year, 72 applications were reviewed and acted Some difficulty has also been experienced with concerns which have upon, compared with 63 during the previous year. undertaken to market products under labels designed to create the impression that they were imported, and appropnate penalties have TECHNICAL STAFF been imposed in these cases. The following table reflects the activity during the fiscal year 1942 The Technical Staff is the appellate agency in the Bureau of with respect to applications submitted for label approval or exemption: Internal Revenue for the determination of tax liability in contested cases involving income, profits, estate, and gift taxes. It is directly responsible to the Commissioner and acts under his supervision. In general, its work relates to the classes of taxation 'which fall within the jurisdiction of the United States Board of Tax Appeals. The Staff organization comprises an administrative office in Washington and 10 field divisions with 37 local offices. The principal duties of 44 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 45 these field divisions are (1) to determine the liability of taxpayers who of taxes and penalties involved in these cases are shown in table 93 have protested the findings of the internal revenue agents in charge, on page 175. and (2) to consider proposals submitted by taxpayers for the settle- Docketed cases on hand July 1, 1941, numbered 4,253, and the net ment of cases docketed by the Board. In performing these functions receipts during the fiscal year were 3,793 dockets. Of the total num- the heads of the field divisions act as the exclusive representatives of ber of dockets, 2,474 were settled by stipulated agreement, 175 were the Commissioner in cases within their territorial jurisdiction, except dismissed by the Board, and 1,269 were tried on their merits, leaving that all settlement agreements stipulated in docketed cases must a balance of 4,128 on hand at June 30, 1942. Details of the taxes and be concurred in by representatives of the Chief Counsel for the penalties involved in the docketed cases handled by the Staff are set Bureau, acting as division counsel. out in table 93 on page 176. Rules of practice and conference procedure before the Technical During the fiscal year 1942, Staff records show that the Staff field Staff.—Under the decentralized system of administering income, divisions directed the issuance of 2,067 statutory deficiency notices, profits, estate, and gift taxes now in effect, the field divisions of the and that of cases in which the Staff directed or sustained the statutory Staff ofer to taxpayers ample facilities at convenient points in their notice, 31.2 per cent were not petitioned to the Board. own localities for securing a ptompt and final administrative decision Coordination of field activities.—The operations of the 10 field divi- on a disputed tax liability. The authority delegated to the Staff sions of the Technical Staff are examined and analyzed by a central field divisions requires the maintenance of high standards of pro- group in Washington to maintain uniform procedure in the work of fessional conduct, coupled with sound operating procedures. During the field divisions and to secure consistent treatment of taxpayers by the year the standards and practices of the Technical Staff, particularly all divisions. This central group is located in the Washington head- under the decentralized procedure, have been stated in written form quarters office operating under the direction of the Commissioner, and published as the "Rules of Practice and Conference Procedure through the Head of the Staff, and is composed of three coordinators, before the Technical Staff, Bureau of Internal Revenue." These each with one technical advisor as chief assistant and a number of rules are additional requirements applicable only to the Technical technical employees as general assistants. In the exercise of its super- Staff and do not supersede or modify the regular conference and visory functions the headquarters office is responsible for establishing practice requirements of the Bureau. the procedure governing the handling and control of cases in the field The rules presuppose the existence of an established judicial system divisions, and for coordinating Staff procedure' with other offices and before which the Government and the taxpayer may litigate a con- units of the Bureau. It is also responsible for the formulation of Staff troversy in the absence of an agreed basis of closing. They reflect policies, and for the clarification of questions not clearly covered by the Bureau's determination to maintain an administrative procedure Bureau regulations and rulings or Board and court decisions. In which will provide for a competent hearing, informal presentation of connection with a request by a field division for advice, the coordinator evidence and argument, emphasis upon a judicial bearing by conferees, may conduct a field conference in a particular case. and the opportunity to be heard by those who decide the case. The Washington headquarters office post reviews all action taken by Field operations.—The work of the Staff field divisions and the the field divisions on specific cases, including not only settlements but statistical data summarizing their operations fall into two main classi- also decisions in those cases where no agreement was reached. In this fications: (1) The work accomplished and results obtained on con- way field operations are analyzed in detail and suggestions made for tested income, profits, estate, and gift tax cases not before the United the future guidance of field offices. States Board of Tax Appeals, including cases in the pre-90-day status, Records are maintained for reference and control purposes and cases in the 90-day status, and cases involving overassessments and monthly reports of field operations are reviewed and consolidated in claims; and (2) the work done and results obtained on cases docketed the Washington office. Necessary details and transfers of personnel by the Board. are also arranged in Washington. With respect to cases not docketed before the Board, at the begin- Compromises, extensions of time, and closing agreements.—The field ning of the fiscal year 1942 there were on hand 2,646 such cases await- divisions of the Technical Staff consider offers in compromise of liabil- ing Staff action and 678 cases awaiting action by taxpayers on statu- ity for income and profits tax and certain other types of cases, except tory deficiency notices directed or sustained by the Staff, or a total of where criminal prosecution, court proceedings, or delinquency penal- 3,324 nondocketed cases. Net receipts during the year, after elimi- ties only may be involved. Authority to reject finally an offer in com- nating transfers and cases returned without action to the agents in promise or to recommend to the Commissioner its acceptence is vested charge, amounted to 6,024 cases. Of these nondocketed cases, 3,494 in the head of the Staff division. Rejections are post reviewed in were settled by agreement; 646 were closed and the deficiency assessed Washington by a central group, which assists in determining operating after issuance of the statutory notice and because the taxpayer filed policy in compromise matters. The Washington office of the Staff no petition with the Board; 430 overassessment and claims cases were also considers applications for extension of time within which to pay closed without agreement; and petitions in 1,558 cases were filed with income taxes, and reviews for the Commissioner final closing agree- the Board. The total dispositions by the Staff of nondocketed cases ments executed under section 3760 of the Internal Revenue Code. during the fiscal year were 6,128, and the number remaining on hand On July 1, 1941, there were 645 compromise cases on hand; during June 30, 1942, was 3,220, composed of 2,600 awaiting Staff action and the fiscal year, 1,277 were received, and 1,354 disposed of, leaving 568 620 awaiting taxpayer's action on statutory notices. The amounts on hand June 30, 1942. There were 2 extension of time cases on hand • 46 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 47 at the beginnng of the year; 98 were received and 97 disposed of, of the Alcohol Tax Unit, district supervisors, and other officials on leaving 3 cases on hand June 30, 1942. Final closing agreement cases questions involving interpretation or construction of said laws;, and on hand July 1, 1941, numbered 79; 602 were received and 655 dis- reviews all correspondence prepared in the Alcohol Tax Unit involving posed of, with a balance remaining on June 30, 1942, of 26 cases. legal questions. A summary of work done on compromise, extension of time, and final Work performed by this division, in Washington and in the field, closing agreement cases is shown in table 94, on page 176. during the fiscal year included preparation of 6,631 memorandums, 349 briefs, 5,518 opinions, 246 libels, and 29 indictments. Review OFFICE OF THE CHIEF COUNSEL work included 8,262 case reports, 80 claims of over $5,000 each, and 5,031 compromise cases. In addition, 3 revocation cases were handled, The activities of the office of the Chief Counsel for the Bureau and 785 petitions for remission or mitigation of forfeiture were examined of Internal Revenue include the defense of all Federal tax cases and finally passed upon. appealed to the United States Board of Tax Appeals and the Processing APPEALS Divisrox.—This division has charge of all cases involving Tax Board of Review; the review of refunds, credits, and abatements in income, excess profits, unjust enrichment, estate, and gift taxes pend- excess of $20,000; consideration of various administrative and internal- ing before the United States Board of Tax Appeals. Counsel assigned revenue tax matters referred to that office by the Secretary of the to the various field offices, which were created under the decentraliza- Treasury, the Cominissioner of Internal Revenue, and other officials tion program of the Bureau of Internal Revenue, prepare answers of the Treasury Department and the Bureau of Internal Revenue in to petitions filed with the Board of Tax Appeals and advise the Washington and in the field. They include also the preparation, at various Staff divisions upon legal questions arising in the determination the request of the Department of Justice or of the United States of income, profits, estate, and gift tax liability. All proposed settle- attorneys, of data for use in the prosecution or defense of tax cases ments are concurred in by counsel. Counsel also have exclusive (civil and criminal) in suit, and compliance with requests for assistance authority to represent the Commissioner of Internal Revenue in the in such cases; and the preparation, revision, and review of regulations, defense of all cases set for hearing before the Board of Tax Appeals. Treasury decisions, mimeographs, and rulings for the guidance of the This division also has a general supervision of the preparation of the officers and employees of the Bureau of Internal Revenue and others contents of the records on review in all cases wherein are filed peti- concerned. The office is divided into eight divisions, viz, Alcohol Tax, ' tions for review by the United States circuit courts of appeals of Appeals, Civil, Clairris, Interpretative, Legislation and Regulations, final decisions of the United States Board of Tax Appeals. In such Penal, and Review. A detailed statement, in statistical form, of the proceedings where the Commissioner of Internal Revenue is peti- work handled by certain of the divisions will be found in the Statistical tioner, this duty is performed in the division subject to approval by Tables in the appendix under the heading "Office of Chief Counsel." the Department of Justice; in cases where a taxpayer is petitioner, The Chief Counsel's Committee, consisting of three members, serves the division has sole charge of the preparation of the record. in an advisory capacity to the Chief Counsel, and to members of his Own. DIVISION.—The work of the Civil Division includes the prep- immediate staff, who refer to the committee cases from all divisions aration of statements of fact for the Department of Justice in all of the office. The committee considers these cases and makes written actions brought by taxpayers to recover taxes and for injunctions in recommendations as to their proper disposition. The committee is the Federal courts, which statements set forth the position of the also charged with the final review of cases involving compromises and Bureau on the issues involved and contain references to applicable closing agreements, previous to their being sent to the Secretary of the sections of the Revenue Acts, regulations, and decisions of the courts. Treasury for his approval. At the beginning of the fiscal year 1942 The division also assembles the evidence, obtains witnesses, and the committee had on hand 20 cases; during the year it received 3,383 and closed assists at the trial of cases when requested by the Department of 3,387, leaving 16 cases pending at the close of the yea . Justice; prepares recommendations for or against the institution of ALcoracm TAX Divisrom.—This division performs the legal work suits in connection with claims of the Government against taxayers, arising in connection with the administration and enforcement of the transferees, bonding companies, and others; and, when suits are internal revenue liquor laws and the Federal Alcohol Administration recommended, prepares statements for the Department of Justice Act. The work includes the preparation of opinions and briefs similar to those in actions brought by taxpayers. Stipulations of facts relating to assessment, collection, abatement, and refund of liquor for the use of the Department of Justice and for submission to the taxes and penalties; compromise of civil and criminal liabilities; and courts in actions in the district courts and in the Court of Claims are the remission or mitigation of forfeitures. This division prepares examined and approved, modified, disapproved, or new stipulations citations to revoke industrial and denatured alcohol permits, con- prepared; and the division makes recommendations for or against an ducts permit hearings, reviews revocation records, and performs work appeal from adverse judgments of district courts and for or against in connection with the issuance, suspension, and revocation of permits applications to the Supreme Court for writs of certiorari in cases of under the Federal Alcohol Administration Act. It assists the Depart- adverse decisions rendered by the circuit courts of appeals and the ment of Justice in connection with civil and criminal cases arising Court of Claims. The division makes recommendations for or under the internal revenue liquor laws and the Federal Alcohol against acceptance of offers submitted for settlement or compromise Administration Act; gives legal advice to the Deputy Commissioner of cases pending in court. 48 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMIMISSIONFA OF INTERNAL REVENUE 49

It also handles all cases in which liens for taxes are involved in The Compromise Section is charged with the prosecution of claims mortgage foreclosure actions pending in Federal and State courts, and filed by collectors against the estates of deceased taxpayers, against considers all applications for the release of Federal tax liens and the insolvent banks, and in liquidation proceedings, including assignments discharge of property from such liens which are permissible under for the benefit of creditors. At the request of the Department of sections 3673, 3674, 3675, 3676, and 3677 of the Internal Revenue Justice, the section assists in trials involving the aforementioned Code. types of claims. During the fiscal year the section disposed of 2,169 CLAIMS DIVISION.—The Claims Division is comprised of four cases and collected the amount of $5,505,013. sections: Processing Tax, Reorganization, Bankruptcy and Receiver- INTERPRETATIVE DIVISION.—The functions of this division consist ship, and Compromise. of the preparation of letters and memoranda for the signature of the The Processing Tax Section has jurisdiction over all matters head of the division, the Chief Counsel, the Commissioner, or the involving processing, floor stocks compensating, and custom process- Secretary, interpreting internal revenue statutes; the review of all ing taxes, as well as over unjust ' enrichment tax matters not within correspondence for the signature of the Commissioner or of the the jurisdiction of any decentralized office. It represents the Com- Secretary or of an official of his office, containing a ruling or opinion missioner of Internal Revenue in all cases before the United States regarding internal revenue laws prepared in the administrative units Processing Tax Board of Review involving refunds of amounts of the Bureau and routed through the Chief Counsel's office for collected under the Agricultural Adjustment Act. The section has approval; assisting in the preparation and review of briefs to be filed the same jurisdiction and duties in matters involving Titles III, IV, with the United States Board of Tax Appeals in key cases; reviewing and VII of the Revenue Act of 1936 as have the Civil, Interpretative actions on decisions in special cases; reviewing dosing agreements Legislation and Regulations, and Review Divisions with respect tO covering proposed transactions; editing the material submitted for questions involving income, excess profits, capital stock, estate, and publication in the Internal Revenue Bulletin; and the preparation of miscellaneous taxes. The section prepares records on review m all opinions and rulings in special cases assigned by the Chief Counsel. cases wherein the Commissioner files petitions for review by the Included in this division is the Digest Section, the functions of United States circuit courts of appeals of final decisions of the United which are to preserve, digest, and make readily available to the mem- States Processing Tax Board of Review. In cases in whicli petitions bers of the Chief Counsel's staff all opinions, rulings, and other for review are filed by taxpayers, the records are subject to the , documents which have been prepared or reviewed by the Chief approval of this section. Counsel's office. In addition to the 246 civil cases involving $25,234,844 which were LEGISLATION AND REGULATIONS DIVISION.—The regulations issued pending in the Processing Tax Section at the beginning of the fiscal under the internal revenue laws, including tax conventions with year 1942, 130 cases involving $5,145,825 were received during the foreign countries, and the reports on legislation introduced in the fiscal year. As 97 cases involving $1,741,033 were closed, there were Congress affecting the internal revenue, except such as relate to taxes 279 cases involving $28,639,636 pending at the termination of the on alcoholic beverages, are prepared or reviewed in this division. fiscal year. In addition, the division considers suggestions for amendments of and The Reorganization Section is charged with the duty of protecting additions to the various internal revenue laws, and prepares reports the interests and claims of the United States in proceedings instituted thereon for the consideration of the Commissioner and the General under sections 77, 77B, Chapters X and XV of the National Bank- Counsel. It participates in the preparation of income tax forms and ruptcy Act, and arrangement proceedings under Chapters XI, XII, assists in the drafting of tax conventions. and XIII of the Act. The section had 2,425 cases pending at the PENAL Drvisiox.—The Penal Division deals with practically all beginning of the fiscal year 1942. As 945 cases were received and classes of internal revenue tax cases when criminal liability is alleged, 1,468 cases were closed during the fiscal year, there were 1,902 cases including among others income and profits tax cases, miscellaneous pending at the end of the fiscal year. In the corporate reorganization tax cases, and employment tax cases; considers offers in compromise cases closed during the year, claims in the amount of $6,258,459 were , of liability where criminal proceedings have been instituted or recom- filed, and were settled for $941,267. In the arrangement cases closed mendations for prosecution have been made to the Bureau or by the during the year, claims in the amount of $602,492 were filed, and Bureau to the Department of Justice, and prepares opinions construing were settled for $469,253. the criminal and percentage penalty statutes. It also prepares opin- The Bankruptcy and Receivership Section handles all legal work ions as to whether cases closed by agreement under section 606 of the incident to the protection of the interests and claims of the United , and similar provisions of other Revenue Acts States in bankruptcy and receivership proceedings. The section had and the Internal Revenue Code, should be reopened because of "fraud 6,201 cases pending on July 1, 1941. As 4,080 cases were received or malfeasance, or misrepresentation of a material fact"; and con- and 5,446 cases were disposed of during the fiscal year 1942, there siders claims for reward under section 3463 of the Revised Statutes or were 4,835 cases pending at the termination of the fiscal year. The section 3792 of the Internal Revenue Code. Whenever requested by cases closed during the year involved claims of $11,818,072, of which the Department of Justice, assistance is rendered by this division in the amount of $1,688,299 was collected. the prosecution of criminal cases. REPORT OF COMMISSIONER OF INTERNAL REVENUE, 51 50 REPORT OF COMMISSIONER OF INTERNAL REVENUE There were 13,581 cases of miscellaneous character investigated, At the beginning of the fiscal year, 1,520 cases were pending in the including a number of cases for the Bureau of Narcotics, the Customs Penal Division. New cases in the number of 926 were received and Service, and persons under consideration for appointment to various 962 cases disposed of during the year, leaving 1,484 cases pending on positions in the Treasury Department. Included in this number June 30, 1942, a net decrease of 36. were applications for appointment to the positions of revenue agent, Formal claims for reward for information relative to violations of deputy collector, and various other positions in the Internal Revenue internal revenue laws were filed and disposed of during the year ended Service. June 30, 1942, as follows: Pending July 1, 1941, 527; presented or CONCLUSION reopened during year, 217 (including 41 informal claims converted to formal claims); disposed of during year, 299; pending June 30, 1942, With internal revenue collections amounting to more than thirteen 445. Of the 299 claims disposed of, 161 were rejected, and 138 were billions of dollars during the fiscal year, and many new provisions of allowed in a total sum of $59,888, all of which were paid during the the Revenue Acts to administer, the Bureau's work has been heavy_ fiscal year. The 445 claims pending are awaiting the closing of the and difficult. In performing this task I am pleased to state that I tax cases to which they relate, the receipt of reports from field officers have continued to receive the wholehearted cooperation of every of the Bureau who are investigating the claims, or administrative branch of the Internal Revenue Service. action in Washington There were also 113 informal claims disposed GUY T. HELVERING, of during the fiscal year (including 41 informal claims converted to Commissioner of Internal Revenue. formal claims), which left 102 informal claims pending. REVIEW Divisiox.—This division reviews overassessments of in- come, excess profits, war profits, estate, gift, and miscellaneous taxes proposed for allowance (also deficiencies when coupled with over- assessments) 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, State, 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.

INTELLIGENCE UNIT' The Intelligence Unit is principally concerned with the following investigations: cases involving alleged evasion of taxes, in cooperation with revenue agents and deputy collectors; charges of a serious nature against employees in the Internal Revenue Service; applications of attorneys and agents to practice before the Treasury Department; and prospective appointees to the Service. During the fiscal year, 863 investigations were made of alleged eva- sion of income and miscellaneous taxes, resulting in the recommenda- tion for prosecution in 223 cases involving 364 individuals. There were 121 individuals tried, of whom 119 were convicted and 2 acquitted. Recommendation was made in these cases for assessment of additional taxes and penalties totaling $37,766,629. There were 2,696 investigations of applications of attorneys and agents to practice before the Treasury Department, and 76 investiga- tions of charges against enrolled agents and attorneys, resulting in the disbarment of 11, reprimand of 3, suspension of 1, and the rejection of applications of 6. Five names were stricken from the rolls during the course of disbarment proceedings and two resignations were accepted "with prejudice." During the fiscal year, 114 cases of charges against employees of the Bureau of Internal Revenue were investigated, resulting in the separa- tion from the Service of 63 employees and the prosecution of 36, of whom 30 were convicted. APPENDIX

STATISTICAL TABLES

53 • •

54 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL ELEVENUE. 55

- EZE2222P22 240=LEZ 2g3C222222252P222= 222P22242232428222282E22=TA 86 gr222R2:2*EP-.2 ..am tz g.E: EZE95.gil:°6 tr-C1242E“i 2Eigqthr ^itgE:2:2‘° Z21 7. WL:gUelaUgatilaggMlOgia% 76 1401ingagg Ent .°°.?1-2-,:- 2':°.c123. c't -70iaei0:366g 2 =2.F.1-r2 71448:4122 iF:An-c,ig-p, l--RE ig,I.,74:R.deigg,-,67:vitg l'.71,,17: 01, .44 E.g t r, 4 a 24--s-ii 4, T

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M 1, p F d - 6912 F

F l-

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56 RETORT OF COMMISSIONER OF INTERNAL REVENUE , REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 9

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i

58 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 59

es 10

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62 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE, 63

28888 1888 88888 88888 48828 88 28888=88

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t saaa 4aa ee S ao=aaaa.7;" N llec

2284882888288882884222=88828 09 8282A28482=8 2=1:4828828422 aaalaaa8,7482.74,748aaa HA co T

gggagggggirlUgggggggr-AgnIgg 167. 0ggiE:484,41' by g. Egq0gtaiagggigg 05:71WaggEglggg0 414:252cI.14r4g=tffA84 4galgt 165, 2, 69 2"4 8a22282r- 2 iP Efingeggfl 27,' grigggiggget aW0 c,:f a aa da- 28, MORE- 194

OR 30, 4 82 882 28 A22 .V1. 1

F at.:a e Ca d

O 8 o 8A -F o 0 gg gg d Nei June ICC a 41 RT d tl de O a a 28 a0 RS 2 12 en t-

t4 C C JOK oo 00 m2 4g 0 ar a ye l a 8 1 82 8 82 sc AMO 8 2 8

fi gg CO gg . a as COMPRISING PA aa aa a nue, ve 44 82Z 8 8 8 8 82128 8 8 8 1828 am ORIES aage l re a6 1 4 .4 22.8 C. 8 a 2aaa22 8Z g gg a a C44 terna TERRIT in 48 12 12 acacia a f o 0 g gga ces 8 8 tZga S ur d so ifie c e FOR STATES AND sp om

I ALS fr „„.-S 1 "A ts .8fl" ip oke li ,

ce . gg g mSit. Ixz a

Re 1 kiopeIs :' ,61 i E t >-. cc= 0 0 ft

— l' ..7718 cc3. itgetw10-l 0 2t ; 1. 2 Ootn 2E8821 1,4&2o2ro 0 .021 E 144A)Z8Z .2Z2.2th), o,gw, o a FO iffig42tt q;2 5:0011Ai›. ttWtE mE.P.IFEZZ FAMOO W Fio2F4IEZP.P.g TABLE 888888 28222ZZrZ 64 TABLE 1.— Receipts from specified sources of internal revenue, fiscal year ended June 80, 194, by collection districts, States, and Territories— Con. a 0 REPORT OFCOMMISSIONERINTERNALREVENUE 6 t a

Fi tztcyieiadr:6,66.6.i SroggMESVeg-igM 69 * „ m2'8mmtOPgggggg8V'8V'42;M oc atgaggg$VgiVagnigggreaMtilg flg8288g88R828M8838R2ggg2g8ragSggP4 rmmm,,,,,vmemg ZgOAWCarg§t210-31ragqnilgrang g22,Sliht,S28888gg2M8484EPW282822282g ,k-mo22t ,k 24122P1=888a12fl2e42g42PMAVZ4284PgM171VZ ..17,'4flggg,t444 828688V gfl2gn2ggg8Righ S.7,1aPP63.258g4 effggg ggagg4gt 4

./.1644 4 4 -74e" ggcs-weaaeoirceea.6,si:oseatggaagF4 , - - i24.0122449224.5gglOrd P92.248P2822282:e288282 Z8:1722-tmggt-04M1,12gtERA225,77o228 g4ii o 8 *** .4 g554 22 20 - 05 egjIlmat§thZ§1 Ngi 12 . Mg;cigSN=4 7 - E7Pfgglg -T2Sg22,O8riigm.tmo8OF2teig8 8 mm : 54'.:gragre ggggggggIggg2gggl= .4.4.6„4 Riggg g 1514 f:4 -4,44-4, 9 m

of Columbia .4gg44,t'4 .606.6(61ftgM4,-: V 00.-10N 2 tilm WVIO . gigeri4rAgA V2g i=2 4

a c'eemot-r ,6 m>BL ' mg 4

RSV, :01.., amms>g , i0ML6m ag if ■ 2. -:,dciS 7 t 1 g2 R5 tg 88 mt 0 0F' , Zillig;EJBVgldfigi EiHMEMEENE EME.I.E3RIEETHREMEMEHI 2g2gt7-2288g2281-2248522M12282 mm gEgAKEREMMAHERHIEEFEEE1 EERgIREEMWOHRUEMEPA n1M1g8tegg:Tgg28g221M8g2g2V,12 ag.. 88t;22.2A8gS22242828g4g84t62-8 7.5222474gR22g82:722fl888:8flAgSn RONMEHHERagggiMigEozE 28822g8811 REHR S28848=28288258 A88g248= - ..Ne ,94 .....na.{.... 1273ECAMUMMERigrai - , 4 a P,Pfln -et-. -., REPORT OFCOMMISSIONERINTERNALREVENUE ctNwl. 0, mm - .4-.004,t w - o-m4.0, ...m 2821=885erge';;We'g 4 EW-WlgOS;AP : mm..m 2188 82 . ;32'° ..0 Wirang oft- .81E.g145; t g mm , a5g eluding Alaska ef g 148

a

63 63 ES TO8' ZZ ' 6 '01 ' .13L '1 E. 129 0 $2, 869, $369, 672, El, 048, 518, 706. 56

TOTALS FOR STATES A RRITORIES COMPRISING PART OF ORMORE THAN ONE COLLECTION DISTRICT 4 Eiggigagg0 IrMIS g8;;828g2g8re8 iTa 221ZSgAgn -V°1=1;t)4gia. nt1 4g0 258&12480M7i8 EMOlinig 8X882822812422 ltggdWggal 288 ~3a 28888 N eaaaa4 00Angisin 7 :4 ' 3 1 5. ^ 28842g2g .64.7$4eRg i 1 gc ngtagclA 8224A2gg 1 1 4)htzggq _ t omos- " gtrth 6 '7, F,nV4 ggg4.7.N its 41 ° - 8:114 A c°-°° S 4g -42 - e e mA og

65 •

66 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE' 67 92 ' g8S8g188 444242282 nniang;anens=n 2294248464448488A282448444474 882884Xg2S8:'-,- 9

gt.:aggao 01 C) .. a 52 ta4 Mana4c6 an4., a 28F1 't42"p2424"'8":1"42.q" gg='2 g F>gg8d 9 " 4 ZI 4 66 4 2 188' 85g5 stP?..

gg g

t- 9I Te d

8 92' I S, ad 9' an 4388.3 82 5 544 8248 82 nss 44 5482 2884 A 25 288 $ 444224482285 t4 4 621 609 ' s, 0 o4444no w .1 aa .g gim 4 4' ni; 4

te nn 11" 0- m gg g 2 gggg4 4 " 44 44' 4 ee61

Sla 5 2 2 14 5 4 212 if _ °EA a 0L aa s,

6 IL

e g 38484482482258282 4443 24242484 smemnsssa 424822824842544848 sswisn..-4sEms 4E26E514-M1PREE RilE4 '31MgElgg 0 g61066gfl55: 16gifl111W6 ' 6045,511ARE1 1

gra R. r‘g. w. art= 86 ' U a6 gra t= W 5,51 gg ' 6 5g K 4 aaquof PI

u um. g y 62 c 8 8 8 g 8.8 282 g •‘.4 4 .01 ;:l by 11 0 051. gg 4g

2, M:01 4 c.0 N 104, Z9' 8 12' 194 8524 0 84 Ohi 84 g S 2 2 44 R 8 4425253424 1 80

mo g 4 64

30, A 6 ' 458 tg_g cUO22g i2 g5gEgg1. 2 O ne et h

NN N ices 4 Si ' LI r d Ju Sti 888 828 a 248 74 $ 88 448 a 0" ER

1 S424743V4 C l p de l Ca '245 44 OI 26 '

n 2

te al gOg " 22 it 2 .°12g 40011 2 Ott e ❑ sa.4 . a 5zia 4 ar d re 4 7 ye de 64

44=48442 sssz 444 8524 484 nseamn nag; 225=1324845 air 4484 44 *se ' ansannasonn 00 ten in a 111115 .0A RAH iAlw1g,1 OM . g 40 g$0,1g2 g 01 ggaaggIgg 2° agg aa ggl me by gggaa at a '56 g es a iff 7; a , ig-zo6g1447: d t

ifie n 921 9L 1 a ss Ct, e0 la 8 2885 448 4888 82 45828 2848 2444 2 sn 4882 4 82422484888 c 442' 61 86 ' 1.3 s, 4 -4 2 g0 -1 5 A64 gWr.:144 1=1 4:H g 41 '6 t6.41 gw§gggglg22 Zid 4 ar N ..- aim e 4 ig ai K47:e c e 60 fit8 1 848484224452428428 5828 8882422.6 488,78243284 224445282482824482 28428444228

Larg c6M4,44 mmcom m4 3n16M1E-•=15WIP,1 FAO m mmm EARO4$6415 61'54465560 .66W5 gq4Oggggggg a. g 87SraVE srs gir.,544 Ka' " i ag 0;-; 99 ' 4gneg g g as 01 O

O 4 4 2 JtI) R .7,. a mig .47.. O ;,04 40 1 as wo, gtlg, 0 hi a 1 II ,og b?, o?.-zl Ao -Aggv.V 2 .A ' .2 m m etBet=fl -04 co fl 43 o" , 3 1.31 45-4 ip !=. 1 ti 4 A-, ,77440gaitqq.e3p12 ■',00141 g 'e4),=4.4•301 ^Si Mg-0 .02 g14.MZZ ott0/44,e10...gotIU44t1 04 g- g:0ig0ig10041511IP 03tagEr01,1 8Ashit.ast17.1A140s4sAil, ra 1.a -.C ■C'SmOUPACtila4.34S4.044aa .°2ant.caZZ4. 17.ZiN lE44EFZZNEN41004eFELUEIN 4 -0W41

66 REPORT OE COMMISSIONER' OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE-, 69

226888428 88U8628E864 d 282268 28368288886 S - 88388288328 22224302822228282828228 200 e

sle 8 $ g'7ggaggg lor 448ggilgg pe gggggl mar 1000gggg ggeg;g0000005000 gg5gaggggg 4eeeaae eae ine, 8s4eee ee ec4c4aRee4e4gaaae a s s s a aeee e8" p leo " o a Unco gar reso l taxes ia c

lo 480 R e d r- 2 82 28 86 m• $ q& Sp

ma 2 ng as 0,4 lore T ine, leo Co ar o g

e

in 88 88 8 8 8 8 8 8 2 88 8 888 g88 88 8 888888 8

ar ww ig 0 S g g gg DISTRIC gaiggin Li re ggg marg tQ ng ON

Oleo n 8 8 8' S8 S 8 8 8 4,6 oq.088 2 Agg 8 g gg R geg gg gis g OLLECTI 443 14%4 C 14 0

ea 2R 8 2 8 2 4 838 8822 8 8 82882 2882 ONE 88 ssttssgs$ cia ce; 68g6 8 8 112 r g - E ii nc-2 an g daPg40g t 0 g (4 4 g ni •1 a a e we a ac: Ct gi V- 862241Z2822224224222P842242228g822 R II22P=422623Ug22222222828R2SIZ82 2S8S222824ARS 0) ja ORE THAN ggE§iggEgFiV S2 giggggAlAgqMilgthiggLIgg4WM g a§agaagaguniciainanagggEavi M ga i "Err RaIR 5fi'grU' la ' REF 2 ggagq WE: -iaggc24 rig a a rif g 8 g again

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— d a m d F e nd tte ttes 1 cen an inu t are ers a t) ( re n a ig :1; ap

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AND 8 a 22222E8 2 222284,122220 2828 .22 $

ia b gr 6 2

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g STATES g lu • z.

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ac ..tX1b:IL) na as iss tana New

a Ca A g4 eg s 4 .4..p,..tto..t1y- 7„..22 044-8§4, tu t ida is hig t h t h 2RL)Ligt'0 '-'5 t n ine ry ht ba ho s t bras .u ,90 th n laware

32444 lora nnec u inneso §tItArg5°Albil izo kans diana g -pzgatsm(efit(884>1 la 800w0.0A0u0e0.000.00..„...., , Fift Ke Mic M Miss Fir Six Mo Firs New 24 Firs Kans Lo Ma Ma Mas Ne Neva New

Firs Co Co De Flor Georg Haw Ida 8 Eig In Iowa A Ar Ar Six AE.przz.Emp400,..E,Eg.0E , F...„1110Malteg ww,52X222P,gc a g 8 W .a.8q6. 0- . Wig. g

70 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 71 c . .4 2 ta- gflog 2 a -

a a. e

hees ,s.: d c gtt=vt s 2tA 11.4v Fille 8 eit a 8 8 S 8 8 8 8 8 8

8 8 8 ION DISTRICT 4i -Et 2 eq eq .4 .4,A.aw 2 8 8 .., 1 g 2 4.

lour Arni f d LLECT e 8 8 8 S 8 8• 8 S Mix 4i 8 en

_ 4. NE CO of Co .. 49

d ,, 2 8 te 6Ezi . . a g v i g 8 nig renova tter . 8 RE THAN O or

bu v eq 0 422.v° s I- g =4 sO8 g ., 0 XItIPA 2 or eq Process

8 8. 3 8 .38 rti eq 8 e4 sgt 0 of PART OF OR MO S

8 R NG alk0 .4 .s ° g8 8 8 a' r j a, 6: a of or 4 ,41 222222244g2S8224232222 232221222822 242422R24 222R22821 213032.3288R2882 MPRISI 4PPERS2I=SXER Aga gAgtgglg iCAVIMgiR4V.IVIEIN eq CO 2A22gandagg d gEgggiflign§ggagg gigagsgagigg e .22: g 5,4gggst .- 0 r:-.:4 ,6,6.atof lOge..fz"g1:5 aaam74Faa 2aaa tuf;:e ft>gg5:4s,4-teg grit-:4,,i-gag a IES g4§22Mar. nu

ti g I OR

Con d e. 44aR4S.42a448a4aRaa4a 224aagaaniaa 8853822232 22822282283222.188422 2 222;84E82282 in — e o-

lore 11 ar $gg$Oggg $1gOgg$MgVaggilgg $ 115gg$0.1g$g le ERRIT in WtglggrigggggggVAgg WILIOgggg5i

o a..ze ti eq xes lers ar ;:., 5:.64$:4g-r tai0W47; sigizif°6?:gg Diai$G$ 222g°52^vv2 4gd"*44 gv42222Egaa

Unco 8 marg l ta dea

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$48 . . o Co marg 6 STATES A

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ion admritz t 1 W4 R•2 „Ivy41 g 8 llec o A 4 n lg >.z " 40 b0.45=z,4 2 az 4 2,0 g£0,helpom.4040 Ea—J091g Co at: I E . 2 ii ail %a , Y x 4 .5° -Et vOu1.0.0 0oe2 4 §t1X9Iga zi..p.--. og. 71. i}?, .gg.Aa.;9 ._. g1:1L::;;agg o pi ct lalifai° 1,11Vait M g :55121 ."" k,„0 ,„ 2Ighg;siVggpilonEgta Its :;.Aditir,ODEEgbnEi'dgE1811132flinint. 4■ZIA2E4.EFZZ4. MMOONE euOS22ZZoa Eck 400953-42----6 72 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 73 Ey fl,R2712'Ang8E4218£44831,31WItARRZO6i2G 2x222222g22g2222g8EggE8g822 2g2g7422g222 2z. glggaeflgaziaAar.tmaRaggI3agaa5q420R 0FI“IgOaliVggrgn5flEigg55, 8n ...... illtig228V188Ii2 444.'glii .1.-t4tec7:44 4t.: -tgoeg,e,dweeTt-066-ii.6.-:4 .:yg nn fg,6 ■40;,-406,6 74Tyre ce E+ cl . 8`g8'28%82846

2 - 1 d 8888822288288g8882822288228822888882 3882288288888822884822222228 in ic 0 tstAgavoaans e s t $ ara 2210228 428- ,2gtO2WF:57.422 °4g228 :g:th -'4"A14'6 4e4 gg:=4:1:gr..gg;; ler 440. tax

g'5KVIR5EgA a rep 5, ions, CT narco un p t De RI

888 828 8 8288 8 8 8 8g ;E 82 88 S82 8 98

8 888 8888 WE tc., SgnE8G8;25 44.4 .4c441 Or g 4O4.4 4..4 t.: cig e a M 1,4 M 1 m m s, $ bora- ie r La ON DIST to 1 9

f) 888gg282822882222828g24 22222282,222 38822382228522828482?g223222 Z

W9 84Rn422$E4888 reo

6. LECTI he ;I;;" 4" 44"gF4ggagS gE55g1g 4g War2IgnaRgrolngairgln WI grigratIng

t ‘4".4 c4".44:40.14.6.-44 4: 504-,,; aaaK COL l taxes ives t 16 ' ia 28222g28222228222:22g2822g28?82g4222 ec 322g2222822222228g2222822842 124243Ant"="21gE; iva il ILE ' r ONE 3 Sp ta lers, $ de EgE315gfla$54442ggggtagE=flE55g5ta 56gggriagagE.EggflgE1P5gRE

99 15ggg5FIg254 N

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le 8888288 8888888888%8882882888 88888E 3888882888888888888888888888 a 22882822888 966 ' rs, leaves,

2 les a le 1 i ggang':A g g t ,t';.111 Mggl 4 FAVgggrOPW:V450V

a 82^2 gnggOtn $ Prifiniang 9 1 de coc Who

CE d - ium, d- ' rs, n 8 88 88 88888 8 8888 88 8 888 88 38888 8888 8 8 8 8 8 8 888888 8888 095 ' 24 F OR MORE T fac te a un 0 r

(op o 4 • $ a: g5g5g gggg gg g gq it loggi ggpl S t t 4 o rs,

nu E d O gq-A E ics mp ers, t ma o RT Imp ture co DI

Narc 828 848828888588288E8 8 8? PA 2-g,:2 8888288 88828888 888828888228888888 'zez 82828882822882828882E228

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15g 88828888288?888888888288:;8828??8,2282 9.288228?5222?822888822:128288 9Z ' 828282088828 8 3 COMPRISI 5*-2445:0134'="gffil5g5riqggW0 n0g5 gg g5ggflggMgV:IgilAA"gg:1e 4 0 ' Wagatig II ES

12 ORI

r a

88 288882 2822 ? 8 882 88 2222 2882 28 S 2 8 2 o 8 82 '629 ' 2222U828 oc tc., e f, t c e ion n t

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is t d J.i. A ,i ion Y t TOTALS F llec

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74 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 75

88282g888882288882282 88888 go 28E8288g228 mg 80828 AE E888 g28828A828 g8 88 880 vi rAgi g7247.1 ag asaa ggaavapar.: 8c4 gg. ga:a 82r2282.22"2 -1 2g** 4g4r z ' ac1" 4 :gg ;" 29 g2Ps I ate', 8 2 8 8 88 rs, 8 88 2 8 8gA 8 8 8 Cl 88 ta.. to et ui 4

to Ad o gg4 cc at 4 0 $1

duce ' 2■ 0 Pro 8 888 888 8 8 8 8 A 8 tal 8 88 8 as to- 4 A 4 A 4.4

$1 AAA A A

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La 2 l taxes 88888888 8828 888 8 88888 0 28288828288 0 _, 88828 Re 8888 2X88288 88 88 88 888 'IL iona

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$ 88 88 8 2888 2 88882 88 8 88 888 6L9 l,

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REPORT OF - 90 REPORT OF COMMISSIONER OF INTERNAL REVENUE COMMISSIONER OF INTERNAL REVENUE 91

V23'-4R845R2882285S8884E582S2S8 69 888S52SE385S 0 X22488S2S8S512885S2528X28588.835287432

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92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNALREVENUE 93

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u° 92 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNALREVENUE 93 EL

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19 ANGARW4SaAASS

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Increase or 1942 Sources of revenue 1941 1942 Increase or Sources of revenue 1941 decrease (—) decrease (—) Bituminous Coal Act of 1937 $1, 851, 987,990. 68 7 $3, 069, 273, 346.07 $1, 217, 285, 365.40 $4, 385, 798.77 $5, 478,908. 89 $1, 093, 110. 15 Corporation income taxes 1 Telephone, telegraph, radio, leased wires, etc 27, 331, 113. 61 Individual income taxes 1, 417,655, 126. 59 3, 262,800, 389.88 1,845, 145, 263.27 48, 231,338.63 20, 900, 225.01 Local telephone service 8 26, 791,432. 95 26, 791, 432.95 Transportation of oil by pipe line 3, 269. 643, 117. 17 7 6, 332, 073, 735.93 3,062, 430, 618.76 12, 480, 585.65 13, 474, 822. 61 994, 236.96 Income taxes—subtotal 25, 317, 804.75 Use of motor vehicles Excess-profits taxes—declared value 25, 919,566.86 a 51, 237, 371.60 Use of boats a 72,625, 488. 49 72,625,488. 49 2,156,717.81 981, 717.42 —1,176, 000.39 a 228, 387. 41 228,387. 41 Excess-profits taxes—Vinson Act Bowling alleys, pool tables, etc II Excess-profits taxes—Revenue Acts of 1940-1941_ _ 164,308,967. 28 7 1,618,188,950. 87 1,453,879,983.64 1, 608,394. 37 1,698, 394.37 Coin-operated devices 0 6, 484, Unjust enrichment (Title III, Revenue Act Of Transportation of persons 999. 64 6,484,999. 59 401,767. 86 —9, 693, 793. 65, " 21,378,895. 32 21, 1936) 9,093, 661. 51 9, Beats, berths, etc 378,895. 32 Leases of safe-deposit boxes 2, 215,898. 10 II 3,662,535. 73 1,446,637.63 Income, excess-profits and unjust enrich- Admissions to theaters, concerts, cabarets, etc ment taxes—total 3, 471,123,930. 57 8,006, 883, 543. 68 4,535,759,613.11 70, 963, 094.06 77 115,032, 268. 75 44, 069,174. 69 Club dues and initiation fees 6, 582,649.28 6, 791, 899.71 209, 250.43 115, 247, 495.01 Adulterated, process, or renovated butter, mixed Capital stock tax—total 166, 652, 639.88 7 281, 900,134.89 flour, and filled cheese 355, 194,033.49 7 340, 322, 905. 08 —14,871,128.41 29, 623.06 31, 586.65 1, 963.59 Estate tax—total Oleomargarine, including special taxes 2,121, 712.72 Gift tax—total 51,863, 714.03 1 92, 217, 383.01 40, 353, 668.98; 2,244, 252 08 122, 539.34 Narcotics and marihuana, including special taxes. 690, 288.28 745,042.74 54, 764.46 35, 765, 107.45 875, 211.55 Coconut, etc., oils processed 23, 185,936. 03 24,672,187. 79 1, 386, 251.76 Distilled spirits (imported), excise tax 34, 889, 895.90 1 National Firearms Act Distilled spirits (domestic), excise tax 393, 751, 625. 27 3 638, 832, 969.63 145, 081,344.36 15, 897.59 19, 602 45 3, 604.95 17,226,467. 00 3, 785,913.11 Sugar Act of 1937 74, 834, 839.80 68, 229, 803.06 —6, 605, 036.54 Distilled spirits rectification tax 13, 460, 554.79 Miscellaneous repealed taxes Wines, cordials, etc. (imported), excise tax 378, 380.60 7 331, 797.64 —46, 582.96 17, 804.43 190,487.97 172, 883. 54 4 23,653,859.71 12,606 793.69' Wines, cordials, etc. (domestic), excise tax 11, 046,066. 02 Miscellaneous taxes—total Brandy used for fortifying sweet wines (repealed 224, 855, 041.09 417,91% 235.12 193, 057, 194. 06 I, 396, 411.29 1,250,287.55 —146,123.74 June 24, 1940) Retailers' excise tax—jewelry Rectifiers; liquor dealers; manufacturers of stills 41, 500,918. 74 41, 500, 948.74 7, 971,666. 43 7, 577,480. 85 —394,185.58 Retailers' excise tax—furs 19, 743,864. 96 19, 743,864. 96 (special taxes) Retailers' excise tax—toilet preparations Stamps for distilled spirits intended for export 537.30 1, 235.48 698,16 18,922,310. 76 18,922,310. 76 1,109, 484.18 70, 216.54 Case stamps for distilled spirits bottled in bond.. 1, 039, 267.64 Retailers' excise taxes—total Container stamps (Liquor Taxing Act of 1934) . . 10, 123, 000.68 11, 197,412. 68 1,074,412.00 77 80, 167, 124.48 80, 167, 124. 46 Floor taxes, wines and liquors 25, 304, 050.09 41,910,928.09 18, 606, 878.00 366, 161, 237.05 49,420, 209. 94 Employment taxes: Fermented malt liquors 318,741, 027. 11 Federal Unemployment Tax Act (employ- 3, 954, 695.21 3, 498, 438.37 —456,256.84 Brewers; dealers in malt liquors (special taxes)._ ment of 8 or more) 100, 657, 721. 58 119,616, 967. 91 Federal Insurance Contributions Act (2 18, 959, 246. 33 Liquor taxes—total 820,056, 178. 33 1,048, 516, 706.56 226,460,528.23 per cent of taxable wages) 687, 327,551. 09 895, S35,861. 32 208, 008, 310.23 13, 400, 527.60 14,377,828. 13 977, 300. 53 Carriers Taxes (old-age benefits, 534 or '6 per Cigars (large) cent of taxable compensation) 137, 871, 187.71 Cigars (small) 113,969. 87 104, 051. 62 —9,918. 25 170, 409,014. 46 32. 537,826. 75 12, 069. 83 15, 981. 44 3,921.61 Cigarettes (large) Total 925, 856, 460.38 1, 185, 361, 843.69 Cigarettes (small) 616, 745,234. 31 704,933, 504.61 88,188, 270.30 259, 506,383. 31 6, 899, 820.62 7,440, 212.25 540, 391.63 Snuff of all descriptions Total internal revenue receipts 7, 370, 108, 377.66 Tobacco, chewing and smoking 54,927,764. 18 52,138,924. 73 —2, 788, 839.45 13, 047,868, 517. 72 5,677 ,760,140. 06 Cigarette papers and tubes 1,431,315. 35 1,960, 557.77 529, 242.42 Leaf dealer penalties, etc 11, 814. 90 6, 049.82 — 5,765.08 ms.—Collections for cred o trust accounts, included in the table above, were as follows: Cigarette floor tax 4, 634, 384.21 5,105.35 —4, 529, 278.86 82,906,324. 66 1941 1942 Increase or Tobacco—total 698, 076,890.87 780,982, 215. 72 decrease (—) 22,072, 503.40 22, 875, 490.24 802, 986.84 Documentary stamps on deeds, bonds, etc Corporation income tax (Alaska Railways)_. 32,448. 48 $3 805.20 Capital stock and similar interest sales or transfers. 12,176,496.92 , 13, 028, 316. 93 851,820.01 Distilled spirits (domestic) $358.72 . 179, 627.06 347,765. 15 168, 138. OA Sales of produce (future delivery) (repealed June Distilled spirits rectification tax 3, 374.09 1, 751.01 —1, 623.08 30, 1938) 92.99 —92.99 Wines (domestic) 386.60 a 5,757, 957.58 1,001,371. 08 9. 45 1. 88 —7.57 Playing cards 9,756, Fermented malt liquors 4, 174. 48 51, 286.28 40,402. 25 —10, 884.03 2, 276.18 —1, 898 80 Silver bullion sales or transfers Cigars (large) 363, 622. 96 18%636. 10 —173, 986. 86 Cigarettes (large) 51.94 Documentary, etc., stamp taxes—total 39,056,966. 09 41,702, 167. 00 2,645, 200.91 3.82 —48.12 Cigarettes (small) 891.91 301.56 —590.35 Manufactured tobacco 38, 220, 844.40 46, 432, 267.73 8, 211, 423.33 2. 16 4.68 , 2.52 Lubricating oils Coconut oil 18, 022,751.63 17,411, 486. 72 Matches 95,140. 82 6, 929,995. 79 6, 834,854. 97 Playing cards —611,264.91 343, 021,289. 39 369, 687, 150.81 26,565,881. 42 14.40 , 2.08 —12.32 Gasoline Brandy 16.81 10.80 —6.01 Electrical energy 47, 021., 016.62 49, 977, 581. 17 2,956, 565.55 Sugar 51,054, 262. 05 7 64,811,000. 24 13, 756, 738. 19 117. 70 —117. 70 Tires and inner tubes 21, 545, 389. 16 Rubber articles 7 21, 545,389.16 Total trust fund collections (included 7 968,390. 47 968,390.47 Phonograph records above) 18,577, 103. 07 17, 956, 045.18 Musical instruments 7 2,325,320. 99 2, 325,320. 99 —621, 057.89 Luggage 7 2, 833,995. 54 2,833, 995.54 7 17, 701, 606.69 17, 701, 806.69 I Rates of taxes were increased by Revenue Act of 1941. Electric, gas, and oil appliances I Electric signs 7 778, 790.62 778,790.62 Tax increased to $1.25 per $1,000 effective for fiscal year ended June 30, 1941, and subsequent years. 7 6, 971, 675.81 6,971,675.81 Effective Oct. 1, 1941, rates were increased from $3 per gallon to $4 per gallon, and on brandy from $2.75 Business and store machines Per gallon to $4 per gallon. Washing machines 7 165, 558.16 165, 558.16 Optical equipment and photographic apparatus... 1, 884.37 7 6, 476, 427.73 6, 474, 543.36 Effective Oct. 1, 1941, graduated rates on wines were increased. Electric light bulbs and tubes 7 3,101,846. 59 3,101, 846.59 &Effective Oct. 1, 1941, rate on playing cards was increased from 11 cents per pack to 13 cents per pack. Automobile trucks 10, 748.619. 35 18,361, 144. 43 7, 614, 525.08 Effective Oct. I, 1941, rate on tires increased from 21/2 cents to 5 cents and on inner tubes from 41/2 cents 81, 402, 519.06 77, 171,920. 04 —4, 230, 599.02 to 9 cents. Other automobiles and motorcycles 7 Parts and accessories for automobiles 13, 083, 654.90 28, 087,714. 42 15, 004, 159. 52 New taxes effective Oct. 1, 1941, levied by Revenue Act of 1941. Radio sets, phonographs, components, etc 8,935.182. 03 19,144, 408.18 12, 209, 226.15 8 New tax effective Oct. 1, 1941; 6 per cent of amount paid for service. 13, 278,909.68 16, 245, 869.64 2, 968,959.88 * New tax effective Feb. 1, 1942; $5 per vehicle for each fiscal year. Refrigerators, air-conditioners, etc le New tax effective Feb. I, 1942; graduated rates varying with length of boat. Sporting goods 124, 205.12 7 3, 487, 269.21 3, 363, 064.09 Firearms, shells, and cartridges 5, 535, 773.25 5,072, 587.60 —463, 185. 65 II New tax effective Oct. 1, 1941; rate $10 per year for each tablo all veer. Pistols and revolvers 85,301. 13 84,494. 05 —807. OS New tax effective Oct.% 1941; rates $10 per year for amusement devices and $50 per year for gaming devices. 6,766,041. 76 3, 639, 853.64 —3, 126. 188. 28 IS New tax effective Oct. 10, 1941; rate 5 per cent of amount paid for transportation. Repealed manufacturers' excise taxes 77 Effective Oct. 1, 1941, tax on leases of safe-deposit boxes increased from 11 per cent to 20 per cent. 617,372, 522.93 771,902, 258.61 154, 529, 735.58 Is Effective Oct. 1, 1941, all admissions are taxable and °NNW exemptions allowed under prior laws repealed. Manufacturers' excise taxes—total a New tax effective Oct. 1, 1941; rate, 10 per cent on retail selling price. See footnotes at end of table.

110 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 111 -internal-revenue collections, years ended June 80, 1888 to 1942 INCOME TAX AUDIT

Year Amount Year Amount Year Amount -at TABLE 9. - Additional income and excess profits tax assessments on the Commis- SIME $41, 003, 192. 93 1891 $146,035,415.97 1919 $1,850,150,078.58 ' sioner's and collectors' lists made during the fiscal year 1942, by tax years 116,985, 578. 26 1892 153,857, 544. 35 1920 5, 407, 580,251. 81 210,865,884. 53 1893 161,304,989. 67 1921 4,595,357,061.96 (a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS 310,120,448.13 1894 147,188, 449. 70 1922 3,197,451,081.00 265,064,938.43 1895 143, 246,077.75 1923 2,821,746,227. 57 2, 796, 179,257.95 190,374,925. 59 1896 146, 830,615. 66 1924 Tax year Items 159, 124,128.88 1897 148, 619, 593. 47 1925 2, 584, 140,268.24 Tax Interest Penalty Total 184, 302, 828. 34 1898 170, 866,819.38 1926 2, 835, 999, 892.19 EEEEE 143, 198, 322.10 1889 273,484, 573.44 1927 2, 885, 683, 129.91 2, 790, 535, 537. 68 Income and declared value excess-profits 130,890,096. 90 1900 205, 376, 107. 57 1928 tax: 113,509,012.80 1901 306,871,669. 42 1929 2,939,054,375.48 1920 and prior 1930 3,040, 145, 733.17 1411, 304 $280,300 $56,248 $747,852 102;1 91,016. 98 1902 271,867,990. 25 1921 227,964 110,071. 515. 00 1903 230, 740, 925. 22 1931 2,4213, 228, 754.22 50,014 18, 010 295,988 RE 1922 206,667 203,083 21,223 430,973 116,708,096. 22 1904 232,903,781.06 1932 I, 557,729, 042.84 1923 1933 1, 619,839, 224.30 164,703 10,769 35, 618 281,090 118,549, 230. 25 1905 234,187,976. 37 1924 101,210 92,257 110, 854,163. 37 1906 249, 102, 738.00 1934 2, 672, 239, 194.52 55,240 248,707 EHR2144111 1925 289,664,022. 86 1935 3,299,435,572. 18 96,832 87, 941 38,494 223, 267 113, 449,621.38 1907 1926 205,544 180,683 55,488 441, 715 123,981,916. 10 1908 251, 665,950.04 1936 3, 520, 208,311.00 1927 248, 212,719. 22 1937 4, 653, 195, 315.28 230,636 186, 151 85,388 482,175 135,229,912. 30 1909 1928 1, 247, 912 926, 962 140, 523,273. 72 1910 289,957,221.16 1938 5, 658, 766, 314.33 327,989 2, 502, 863 1929 3,820,401 2, 084, 404 452,768 6, 357, 571 144, 553,344. 86 1911 322,526,299. 73 1939 5, 181,573,952. 58 1930 1940 5,340,452,341 78 696, 055 447, 058 121, 024 1, 264,137 121,590,039.83 1912 321,815,894. 69 1931 1, 365,327 740, 540 99,140 112,421, 121. 07 1913 344,424,453. 85 1941 7,370, 108, 377.66 2, 205, 007 13,047,808, 517. 72 1932 1,434, 500 741,273 80,624 2, 256, 397 118,902,869.44 1914 380, OM, 893. 90 1942 1933 2, 886, 868 1, 228, 414 193,822 4, 109, 104 118,837,301.08 1915 415, 681,023.88 1934 Total... 111,001, 543, 747.17 5, 696, 983 2, 279, 847 369, 024 8,345, 854 124, 328,475.32 1916 512, 723,287.77 1935 7, 919, 671 2, 895, 399 507, 509 11, 122, 679 130,894,434.20 1917 809, 393, 640. 94 1936 3, 698,955, 820.93 20,913, 949 5, 839, 884 913, 784 27,667,617

142,594,696. 57 1918 1937 37,418, 949 8,157, 938 5, 612 176 51, 189,063 Period of 10 months, from Sept. 1, 1882, the day on which the Internal-revenue laws went o praetiW 1938 38,879, 078 6, 380, 726 1, 005,181 46, 273,985 operation, to June 30, 1883. 1939 49, 980, 432 5, 049, 523 815,468 55, 825, 423 1940 51, 177, 124 2, 616, 420 577, 609 54, 371, 153 TABLE 7.-Internal-revenue tax on manufactured products from Philippine Islands, 1941 3, 986, 320 44, 700 54, 055 4, 085, 075 fiscal years 1941 and 1942. by objects of taxation 1942 1, 062 1, 062 Increase or Total 273, 252 228, 849,491 40, 403, 286 11, 475, 880 280, 728, 657 Articles taxed 1941 1942 decrease (-) Excess profits tax: 4 41 mass $177,018. 32 $206, 597.12 1940 3, 050 6, 240, 284 353, 932 36, 970 6, 631, 186 Distilled spirits, excise tax 1941 269 1, 176, 123 18, 510 11, 552 Brandy 8.98 7' 4 1, 206,185

3, 097.94 1, 733.00

( Distilled spirits, rectification tax Total 3,319 7,416.407 372,442 48, 522 Wines .05 I' 4 7, 837, 371

4, 171. 24 2, 278.18 4" Fermented malt liquors Grand total Cigars, large. Rents 276, 571 236, 265,898 40,775,728 11, 529, 402 288, 568, 028

358,429. 45 187,154. 75 1444 Class A , Class B 834.88 198.78 1, 97L 64 1,089. 20 (5) TOTAL REGULAR ASSESSMENTS

Class C 1

Class D 761.00 403.18 1 3, 825.99 79219 Class E Income and declared value excess-profits =OR Cigars, small WI tax: 51.94 3.82 A Cigarettes, large 1920 and prior $371, 569 Cigarettes, small 891.91 247.18 4Sg $263,178 $50, 281 $685, 008 2.16 4.88 1921 223, 285 49, 936 16, 857 290, 078 Manufactured tobacco 1922 14.40 2.08 199,459 203,083 19,421 421,963 ' Playing cards 1923 t2gg 98, 391 80, 438 18, 966 197, 795 548, 955. 00 400,500. 14 -148,455.76 1924 60, 269 50, 430 24, 619 135, 318 Total 1925 74, 253 66, 394 21, 631 162, 278 Non-Under section 3313 of the Internal Revenue Code, the above receipts are covered into the Treasury 1926 166, 822 145, 816 27, 664 340, 302 of the United States to the credit of the treasurer of the Phil ppine Islands. The decrease in collections 1927 ERF 116,986 91, 332 17, 223 225,041 over 1941 receipts was due to the fall of the Philippine Islands into the hands of the Japanese. 1928 1, 186, 874 879, 704 286, 745 2, 353, 323 1929 3, 782, 902 2, 057, 698 432, 346 6, 272, 946 tax on manufactured products from Puerto Rico, fiscal AM TABLE S. - Internal-revenue 1930 568, 801 364, 881 83, 752 1, 017, 234 years 1941 and 1942, by objects of taxation 1931 1, 327, 141 718,334 78,399 2,123,874 1932 1, 378, 627 711, 660 59,202 2,149,489 Increase or . 1933 2, 397, 988 1, 094, 083 88,182 3, 580, 263 Articles taxed 1041 1942 decrease (-) 1934

-; 5, 134,848 2, 054,122 181, 292 7,370, 262 1935 e4' RMI 7, 033, 196 2, 381, 267 345,618 9,760,029 $5, 522, 548.67 $13, 769, 874. 82 $8, 247; 32815 1936 20, 135, 749 Distilled spirits, excise tax .6 5,613,457 736,374 26,486, 580 1937 18,981.48 18, 461.48 g 27, 896,115 5, 941,421 1, 180,127 35,017,683 Distilled spirits, floor tax 1938 Distilled spirits, rectification tax 412, 008 83 800, 700.37 387, 793.54 r44; 36,152, 983 5, 924, 468 341, 518 42, 418, 969 1L24 442 -8.82 1939 48, 308, 254 4, 865, 517 261, 700 53, 435, 471 Wines 1940 48,848,628 9.60 -9.60 R- 2,492,627 150,012 51,489,265 Fermented malt liquors 1941 Cigars, large: 3, 544,467 41,964 4, 416 3, 590, 847 Class A 1,484. 66 1, 780.15 295. 49 1942 12 12 Class B 700. BO 936.75 -312,25 Class 0 2, 249.00 1,936. 75 -312. 25 Total 271, 709 209, 004, 867 36, 091, 820 4,426, 323 249, 523, 010 Class D 38.20 -25. 20 Cigarettes, large 1, 038. 96 1, 785. 78 746.82 Excess profits tax: Cigarettes, small 11, 184. 94 12, 371.45 1, 186. 51 1940 3, 027 5,680, 228 322, 675 10, 813 6, 013, 716 Sugar 117. 70 -137,70 1941 265 1,151, 387 18,126 1, 031 1, 170, 644 Total 5,952, 275.30 14, 607, 390.72 8, 855, 115. 42 Total 3, 292 None. -Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited at San Juan to the 6, 831, 615 340, 801 11,844 7,184, 260 ens tinniuinnatitiv ern ant shown in other collection statements herein Grand total 275, 001 215, 836, 482 36, 432,621 4,438,167 256, 707, 279 except that liquor and tobacco taxes amounting to $2,947.06 in 1941 and $14 Y53.12 in 1942 were collected at the ports of entry and were covered into the Trasury of the United States to the credit of the treasurer of Puerto Rico, under the act of Mar. 2, 1917 (sec. 3360, Internal Revenue Code). 112 RFAPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 113

TABLE 9.-Additional income and excess profits tax assessments on the Commis- TABLE 9.-Additioned income and excess profits tax assessments on the Commis- sioner's and collectors' lists made during the fiscal year 1942, by tax years- sioner's and collectors' lists made during the fiscal year 1942, by tax years- Continued. Continued. (c) ASSESSMENTS ON AGREEMENT WITHOUT 90-DAY LETTER (e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE BOARD OF TAX APPEALS

Tax year Items Tax Interest Penalty Total Tax year Items Tax Interest Penalty Total • . Income and declared value excess-profits Income and declared value excess-profits tax: tax: 1920 and prior 197 , $169, 851 $116, 225 $43, 315 $329, 391 1920 and prior $58,537 $10,452 $68, 980 1921 43 210, 713 35, 820 16, 768 263,101 1921 40 $10 50 1922 48 45, 670 36, 204 15, 585 97, 459 1922 150, 108 163, 117 2,244 315,469 1923 56 98,147 34, 842 15, 312 08, 301 1923 8,547 1,637 8,184 1924 70 52 298 42 513 22, 481 117, 202 1924 6,932 6, 818 1,733 15,483 1925 73 58, 564 51, 638 19, 598 129, 800 1925 8, 037 7, 411 2, 005 17, 453 1926 81 81,229 69,372 25,344 175,945 1926 32,993 29,064 2,010 64,067 1927 84 67,623 49,816 13,459 130,898 1927 45, 814 39,072 3,041 87,927 1928 111 266,681 177,003 18,060 460, 744 '1928 47,186 35,026 2,788 85,000 1929 125 1, 175, 681 589,025 120,313 1,885,019 1929 69,754 47, 796 2,841 120,391 1930 138 299, 944 192, 374 22, 516 514,834 1930 32,239 20,836 497 53,572 1931 160 I, 103, 567 585,854 24, 704 1, 713,925 1931 35, 736 20,381 141 56, 238 1932 236 984,681 508,834 45,346 1, 538, 861 1932 120, 763 62,465 154 183, 382 1933 280 1, 301, 673 592, 003 54, 981 1, 948, 657 1933 127, 879 58, 345 2, 706 188, 930 1934 537 2,'286, 904 923, 516 112,173 3, 322, 593 1934 1, 810, 207 712, 585 8, 027 2, 530, 819 1935 849 4,102, 312 I, 379, 736 163, 276 5, 645, 324 1935 • 1, 438, 835 494,520 14,784 1,948, 139 1936 1, 977 11, 602, 553 3, 178, 177 573, 713 15, 352 443 1936 4, 024, 746 1, 154,051 33,622 5, 212, 419 1937 4,169 18,195, 911 3,988,304 382, 250 22,566,465 1937 4, 713,543 859,886 12, 378 5, 585, 807 1938 18, 189 31, 891, 945 5,169, 782 235, 278 37, 297, 005 1938 1, 514, 394 292, 780 7, 460 1, 814, 634 1939 69, 426 44,125, 716 4, 419, 471 202, 292 98, 747, 979 1939 800,018 93,019 392 893,429 1940 157, 792 47, 866, 522 2, 430, 604 118, 082 50, 415, 208 1940 10, 828 878 11, 706 1941 4,124 3, 510, 479 40, 632 4, 916 3, 555, 527 1941 194 2 1 12 12 1942 Total 258, 766 169, 447, 678 24, 611, 345 2, 249, 262 196,302,263 Total 2,557 15, 055, 138 4,108, 982 98,470 19, 262, 088 Excess profits tax: Excess profits tax: 1910 2, 986 5, 829, 989 320, 456 9, 960 5,960, 385 1940 1941 265 1, 151, 387 18,126 1,031 1, 170, 594 1941 Total 3, 251 6, 781, 356 338, 582 10, 991 7,130,929 Total Grand total 262, 017 176, 229, 032 24, 949, 927 2, 260, 253 203, 439, 212 Grand total 2, 557 15, 055,136 4,108, 482 98, 470 19, 262, 088

(d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE (1) ASSESSMENTS MADE AFTER DECISION BY THE BOARD OF TAX APPEALS OF 90-DAY LETTER Income and declared value excess-profits tax: [Dooms and declared value excess-profits 1920 and prior $127, 430 $121,933 $1, 233 $250, 596 tax: 1921 11,833 13,857 25,69€ 1920 and prior $15, 751 $14, 568 $5, 713 $36, 032 1922 459 79 1,237 1921 699 1923 39, 551 41, 572 81,129 1922 3, 881 3, 762 1, 592 9, 035 1924 1923 4,146 9,024 2,017 10,187 1925 - " 7, 537 7, 188 14, 725 1924 1, 039 1,099 405 2, 543 1926

" 52,555 46,912 303 99,770 1925 115 157 28 300 1927 -- 1, 121 908- 2,029 1928 46 988 7 520 1928 808,648 613,789 215,760 1, 633, 195 1927 1,928 1,536 723 4,187 1929 z 1, 925, 768 1, 358, 925 253, 881 3, 538, 579 1928 70,361 53,886 50,137 174,384 1930 4 154,046 98,561 4,410 257,016 1929 611,699 81,952 55,311 728,952 1931

.( 118, 037 71, 231 4, 684 193,952 1930 82,373 53,110 58,329 191,812 1932 21 250,741 WAH 128,468 3, 382 382,591 1931 69,801 41,088 .48,870 159,759 1933 11, 893 10, 320 44, 566 912, 539 418,19) 2, 608 1, 333, 247 1932 22, 442 1934 804,255 323,399 1,884 1, 129, 538 1933 55,897 25,845 27,887 109,429 1935 233, 482 94,822 59,208 387, 312 997, 360 337,740 29,140 1, 364, 240 1934 1936 3, 062, 665 883, 241 22,764 3,968, 670 1935 999,839 169,271 138,916 802,326 1937

P 2, 051, 887 469, 758 17, 145 2, 538, 790 1938 1,445, 785 397,988 106,275 1,950,048 1938 2, 934, 774 623, 473 768, 354 4, 326, 601 569,995 97,464 7,306 674,765 1937 1939 37,993 9,113 400 42,506 1938 2,176, 649 364, 442 91, 474 2, 632, 565 194 0 1939 3, 344, 527 348, 914 58, 816 3, 752, 057 1941 1940 969, 276 61,145 31, 930 1, 062, 351 1992 1941 33, 988 1, 332 35, WO 1942 Total 1, 462 11, 928, 958 5, 037, 159 564, 900 17, 531, 017 Total 8, 924 12, 573, 097 2, 334, 834 1, 513, 891 16, 421,622 Excess profits tax: 1940 Excess profits tax: 1941 1940 41 50, 259 2, 219 853 53, 331 1941 Total 41 50, 259 2, 219 853 53, 331 Total Grand total 1, 462 11, 928, 958 5, 037,159 564, 900 17, 531, 017 Grand total 8, 965 12, 623, 356 2, 337, 053 1, 614, 544 18, 474, 953 114 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 115 TABLE 9.-Additional income and excess profits tax assessments on the Commis- sioner's and collectors' lists made during the fiscal year 1942, by tax years- TABLE 9.-Additional income and excess profits tax assessments on the Commis- sioner's and collectors' lists made during the fiscal year 1942, by tax years- - Continued. TOTAL JEOPARDY ASSESSMENTS Continued (2) (4) FRAUD JEOPARDY ASSESSMENTS

Tax year Items Tax Interest Penalty Total Tax year Items Tax Interest Penalty Total

Income and declared value excess-profits Income and declared value excess-profits tax: se' tax: 1920 and prior $39, 735 $17, 122 $5, 987 B32, 844 "'"' 4,879 78 1, 153 5,910 1920 and prior 439, 725 $17, 122 $5, 987 $62, 844 1921 • 1921 1922 7, 208 1.802 9,010 4,679 78 1,153 5,910 66,312 331 16,652 83,295 1922 7,208 1.802 9,010 1923 1923 192A 40, 941 41,827 30,621 113,389 66, 312 331 16, 652 83, 295 579 21,547 16,863 60,989 1924 40,941 41,827 30,621 111,389 1926 W 2, 38,722 34,867 27,824 101,413 1925 22, 579 21, 547 16, 863 60,989 1928 elf 114, 150 94, 819 48, 165 257,184 1926 38,722 34,867 27,824 101,413

1927 -I 61,038 47, 258 41,244 149, 540 1927 114, 150 94, 819 48, 165 257,134 1928 .e

.g4S 1928 • 1929 37,499 26,706 20,420 84,625 81,038 47, 258 41, 244 149, 540 127, 454 82, 177 37, 272 246,903 1929 37,499 26,706 20,420 84,625 1930 1930 1931 38,186 22,203 20,741 81,138 126, 842 81, 797 36, 312 244,951

tg 1931 1932 55,873 29, 613 21, 422 106,908 37, 561 21,855 20,398 79,812 288,880 134,321 105,640 528,841 1932 55, 873 29, 613 21,422 106, 908 1933 k+MAgI 1933 1934 562, 135 225, 725 187,732 975, 592 283,190 131, 649 103,162 518,311 898, 525 314, 132 161,893 1,362,650 1934 558, 743 224, 317 185, 095 968, 155 1935 1935 1936 778, 200 228,427 177, 410 1, 182,037 855,519 303,561 161, 178 1,320, 248 2, 216, 517 4, 432, 049 16, 171, 400 1936 701, 729 203, 929 188, 902 1,074, 560 1937 9, 622, 834 1937 1938 2,726, 095 465,258 663, 863 3,855,018 9, 327, 818 2,172, 900 4, 423, 621 15,924,339 1,652, 178 184,006 653,788 2,389,952 1938 2, 010, 800 343,883 857, 700 3, 012, 392 1939 1939 1940 2,330,498 123,793 427,597 2,881, 888 1, 223, 145 136,343 540, 379 1, 899,887 r 1940 1941 441, 853 2, 736 49, 639 494, 228 1,440,936 75,240 417,508 1,952,084 1,050 1,050 1941 289, 426 1, 047 34, 466 324, 939 1942 1942 Total 1, 543 19,844, 624 4, 311,466 7,049, 557 31,205,647 Total 1,208 17,363, 364 4,010,679 6, 981, 272 28, 355,315 Excess profits tax: 31, 257 26, 157 817, 470 Excess profits tax: 1940 23 560, 058 1940 1941 4 24,738 384 10,521 35,1341, 8 130,899 6,890 21,358 159,145 1941 1 10, 628 119 5,314 16,061 Total 27 584, 792 31, 641 38,678 653, 111 Total 9 141,527 7,009 26,670 175, 206 Grand total 1,570 20, 429, 416 4, 343,107 7,088, 235 31, 858, 758 Grand total I, 217 17, 504,891 4,017,898 7, 007, 942 28, 530, 521

(4) JEOPARDY ASSESSMENTS UNDER BANKRUPTCY AND DISSOLUTION PROCEDURE TABLE 10.- Tax items appealed o the United S ates Board of Tax Appeals, fiscal //come and declared value excess-profits year ended June 30, 1942 tax: 1920 and prior 1921 1922 Tax year Items Tax Pehalty Total I 1923 8: 1924 1925 and prier $838, 538 $445, 827 $984, 365 . 1926 1926 - S° 304,920 138,846 243,786

1926 .€ 1927 106,893 83,759 190,062

1927 41gl 1928 294, 927 219,410 514,337

1928 aaigi 1929 203,742 62, 895 1929 1930 586, 637 1930 1 $612 $960 $1,952 705, 910 64, 519 770, 429 625 361 345 1,321 1931 2, 016, 824 15,118 2,031,942 1931 1 1932 1932 c 7013,409 16,078 722,487 5,780 2,672 2,078 10,530 1933 852,550 40.156 897,712 1933 4 a 3 3,392 1,408 2,837 7,437 1934 2,328, 662 92, 257 2, 420, 919 1934 07,477 1935 31,006 10, 581 715 Uf 8, 461, 637 170,052 8,631,689 1935 6 1936 1938 9 76, 471 22, 498 8, KB 107,477 6,802, 587 456,738 7, 269, 325 195,016 43,817 8, 428 247,061 1037 18, 507, 875 4,658,973 23,166, 848 1937 21 ar • 60 715, 286 121, 375 5,963 842,624 1998 22,407, 223 902,669 23,309,892 1938 1939 1939 92 429,033 47,803 13,389 490,085 11, 723, 712 502,264 12, 225, 976 870,562 48,553 10,089 929,204 1940 3,502, 914 289,052 3, 791, 968 1940 119 1941 1941 18 152,427 1, 689 15, 173 189, 289 170,415 6, 917 177, 332

Tax years unclassified 1942 1 1,050 1,050 Total Total 335 2, 481, 260 300, 787 68, 285 2,860, 332 5,159 79,435, 744 8, 180, 530 87,616, 274 Excess profits tax: 1940 15 429, 157 24, 367 4, 801 458,328 5,207 19,580 L 1941 8 14,108 266 Total 18 443,285 24, 832 10, 008 477, 905 Grand total ___ 353 2, 924, 625 325,419 78,293 3,328,237

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ia .: T: ho 6 8 mar KR V 4 PA 20. e . 2t .gq4 g'8 24. 4 11 Bef I; I;R ..a>. tiale A HO) 11,_aAisvAHO) .e- asz.4 a...2 1 R 4 A 2"i+Z..'2 A4 4.0 2,Eot2p?. % /g . aA t a° -. 0 44 2= pcs)2.-0 g 2,14TA t112112dgittA11421141gh_, 0 Agpzzl,,rfrope 1 9 gg .9G nauz LTThge m g -Nay Ail ualp r-1.050k fiat5fztgpFOgosilegg :4-‘“z gi N.4,4x4xAzz,.AAi. AINEFZ g MOP E-E-04,2,2E-No>3lt mg xi 4906158-42-9 122 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REATRADA 123 nR.7,4s4v4.8nt-A4wsp 4nnssnnw4nnnr,,-4, 2. 2. 4. A222'SX827422Ag88A422 14 0,3 8.7,'E5EARE A iRiERFORMIER 2 gH 2gintigOlOgfligP 44 c..2., EgkanlaingRiOi ggRlitti ro ,a 0 -;4-`fr; 1 mila -14q14,71 ggkggill rftft: gpi.41 gs ag giggt7ai7R 0 ›c , ate. 4 4 RfiRRURREROUREROERNRERRHEMR Managralaila§Werg AS R4R§RRER a ilggagqg 2 17,410051'ORWOlgagilgg4P4iga -14-rg LA tir •t4.4s7ggc4"52- geig4KF: 44'64 th;;44" &gra 20 A 24- 4 al Ln 0 1 - PA c° § R § nE § ERRER1 ERRHPIR .1 a,,, a 44444.4, A la44fff f mPg“EARtgraki 1 1 a $, c/oHlia'.5. CT 2 0 4 - 08 4' 4 A8 '-' L211 Agl RE R E R R MEE RERRIR no,2 '4"; "man pla0 ilsgg - d, 9:. , a g gt. , . 1-gelhta . A ag4-grIgA AI - .T, i ON DISTRI imegaar un r,Eatyr 4 4 ...- 4a 4 CTI g- Erg 'P M

, v REHRIRAR RRRE iEgIMIRRIIRREEREg 22 REEIRRIERREPAIRR .11 : COLLE RRIEIRM 0 ....44 n NWEging l'a R - Asir g-q--4a- sEnEmil PgRti'' 241P-R" R4 igggnARR -.. . - .- 6 u e445 -4 ^ g ^ '4 4 '6g .;o6gc.f4i40 .f t47e: N-V5r Ng " Ri ONE a't0 gq . 1 . sgln.4 RJR R i RRE8 LiRPZIRRR FRIERH gRR RR35RRRR RIRRIR THAN 44§v g8 -e.i.a- .74Fraw-w.s4 4,4f4=ef.(5.4 g4 Ifipi'74C0 EE.aag I Ag A al 5--R -s-g4n 4 44 Wgqag N 0 Illga==f og o 0A 119,Z 4 4.. 4 !S: Qs, a :,:eaccr / fr E gIN 4 MORE ING ltaliks jriERRUERERRREEERRRRF.R0ERRHME I §4ggiauwag4§4§§giall Er: 4 RIS .ERRE2R0 n ',14§' igg011graiEigRigingnigg"WgREIE g44g44466444Wigigair if 4 1 '6"W:flee-NI 0 p pge. g :27-,;g e ,, .trg c‘gg-74 : Df ,W.c5gt ari g (48-4g Ogif gE.: P"'RERF Pea Vr

C ATES COMP ST

fa. 19, TOTALS FOR

Ji i tooiloo 0.)! a, 11 . .gE. ,5. n a s. 'g ,6,,,-, 2.h4 -oa m'q.q Ag 144 4 d0:002 1,0 ,dg c s§i 0 mO ti 9000.-415 2.0,,A0wt.v9RE, a ggaiuull;t a 1- tnpazsztzl tf..L:24t1046t 00A2gt 1s52.1 4 sVg.traln4 W4 1 E:- VE! ONVEtkanglOMIlgith litA il,. ,Ic'37W,6'4. .a... a ;IbW) N444,tE. Ezzp.-dApowstmc2mE.pqmop. AZ ZoNE-,ll • • • •

REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 125 •

3

26 - 88 E 8 RA8.8888ag 7 80 693 gg leg 4 .05g5g 815. 576. 73..1 - 1 - 4 a7g. 106, g 0, >s t 109, - 896 ' 389 ' 9 93 % 8 .853.a dur kumg§§§§t§ M g 10 92 it ` 1, id t ' 1 d a 1941 ieg6iNggsdri gu 9 5 p1MO 55 .fla e .4. c,t4g 5I san hag x-p 17, P

"CI MO Ta

hou

s 2 Mt ea t 89 U r-

550 er o

t3 715 • I g§ 'LI

g p xp n 4, ion E 211, t 0

ds e r

17 a

r g n V.1 ta Fo ou 966 ' CT

A

id a N 3 p

.0;4, a aro t RI @REN @RR 155 151 -p 1 5'46 Ce GS . - han " 64. ca N a 2D, t IST 4 638, d tax OA 6, 6,

ve V Zit

y t more 1 ON D 4 d 151 928 'SQL no 13R 19 Remo

0:5 4.o CTI han 1, P1'4 7 Mg Ig 638, 346, hing n. 6,

On z"

ig rref 14, Ja SIT we COLLE peir rs , Ane

757 339 '

a §a§§§§U§g ,§ 0 lin '

Id - ---- 6, I' .5d t an

P0 Cig 71 w .0 4 lign2 F4 gg 710, II ONE d ;

e 146, 13•L O : 389 ' 00 389 ' HAN

g)e s s, 1 '

t.,‘• s, „7" aq RR T 89 RI IL d ing a E 121 - ting .. -, -, g an RS t Scrap lipp

cu a C• c gg pa MOR 933 ' 6 299 ' peinuta sn 89 ' G ,r3 win iclin 0- § WE 6 9T 8T ro O d 0 0 do i 2RN e d 4 0. garg ▪ w tgr /6 815 ' a- pomme 8303

RP. 4,. WORM@ COMPRISIN U z 061 fi • W • I- S eo 1 5 2 "e3 g tZ - w g t ls CZ

gwal ATE

R.T ST

g R 4TE lEg cI o ggr FO ti S tC, tg g

o • a to aV g 0 0

A 1.0 0 ia_ O n lva . nsy

16; ia e k ic 4 04 k ey Pen 941 hio Yor E lvan d Yor O 1940 0 1 lina_

Jers l, l,

o

EP a h Increase Decreas hir t w t ta ta -

0 tl Car ia Ne ty To To j d New d New h in n t Pennsy ida h t hteen o

Flor Fift Sec Thir Eig Firs Twen Sou Virg zw • 126 REPORT 0 COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUEI 127 T6 14 XR*S2We=R62$Ril 23 V92 ei 82SR A 3. fin ' NO. '

ilg.PV4t1gOgg akr: 71 ,..„ g K OLE az-12 745, 375, '

1 i ' ailtir to

. rttr q .. 90

. .1 g• Rt " 64, T .01V, 5 s 669, 156T 97 El ppiti 257 940

4PREREIRREEMEE E5iF 1 itaz

30 - d 686, 615, 070, ro ros IMFgMaW Mg 1 n g 41 w 11, peAotaa 75,

IP Ep a 464, 6

cel q ' 'gal 0 usa POL1

6, 80, 25, ho 1

8 .0: 20 t

c1-0 8 er

so5 a 15 45 ts.k p 460 9 ion

-`3 " 11 11 1 111 1118 5 t c2 r ds ta

822, 1124. Fg g 300, 477, Fo g lr /41 t=EF2/

w or oun 47, 98,

-I 650, 9 NV

exp 1/4 1: g's gal 5 3 p 1, 7, 9,

ro n n 956 289 6381 0 e ha aR t '

siRER E E HERE EEEE tto 9E2 • 4 69 02 '

r4.41 ',27 g54g 5gi '8 lea NE

roro - -dzaa 19 t more 4: a et,

r

L 32 cee l tglw no

96 t Ag.tl 41 0 d 61 ' 60 ci 19 wH a ? An§ §E 44.4- hing 1 ag*

han 1, 0 2 9

ig c., gr. g qv - --- il N4;

On Z we Jan. I O ;tag d - 2 ttes ADIgh er - 171 - 73 561

0 t REIEREFEFFROE OFFA S gc) are 8, ture

on 24, 666,

Cig Ii4M 9 25 z

fac OFIgg'g'tdga rve7 4, goi8 g° 93 371, 563,

“ g -; 'WO: 4 N e 28, Manu 89, 1044 1 74 4' "71 217,

25/ El cs' LLC Deo pri 44.0

0,2 10 g rung Eq43 '39 '628' M O ig-a+7 .4 tt qqa 6

g.u9a,

I U. '83 r; 1 1'2 aa 1

peen

e po 1:14 28 mme 769 635 907 7 F

01 Lic 1112 :Ili CO38 174, 365, 516, 657, g

?, l 4g i r6 4$ 1 s 10 Win 99, 51, a

1 g v g 349, 297, gr.TE , 0 968 966 li 596 3 0 g t 1

.A Ffl NiFF ER ' ' ' 44 9 198 0 ,f1:41q9:::4 28 99' 48 ' 1 44 - g '' ' 8 ' ' 0.5:4 t4' e . a *1'4 a'r-7 g 0 3 9 9 2 31

01 0 C. 1 g -d 4 co Ala" Ya ....,-...... e...4.4...... „. 88 ,o co Np o a O

1rig O 2T ies

E 00.00..O.O.N00 NO.00 T a, a

tor -PeR —Q. I TE!HIp-Ar. k fac o O f ,311c7§ - o

r ...... 00000 .. . 0.00 :a a $ fr.r.qa I be . 21 8 4 7eA).8 2 92 99 Num a ...... „. . gory g

8.2Qc • 4]Nig uteuQQ s gOS tiR, 61. 4 2 ne.itt: 1gig G ° 'el 7' g 4,,,,?■ ZZ g g 0EiC, ..,, Etegel 4 ii tw g 0041A ili.7,4.41Q 4.s g4 44 11 teth :0 -e-gri rt-st 47.4Ealagp.L. On Elg2 128 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENIJR 129 48190 ' TABLE - 87 19. Leaf tobacco used in manufacturingcigars, cigarettes, and tobacco and

8S2VM:922223 08 :t'l 88

33. snuff, calendar years 1932 to 1941 1 4-1t:t 0 g $ 0 394. 0 .ft', e a I 15, a - 14, tee - . Cigars Cigarettes

051 ' Year Tobacco and Total 41 snuff id 19 a 110

1§g§gF.§§E§ 890

Large 2 063 Small Large Small d E

n e.rotnen; ing Ft ''' g ' 79(1, 039, d

Tax-p ..- Pounds Pounds Pounds Pounds Pounds Pounds dur housa 1932 103, 233, 757 1,054, 270 18, 347 299, 010, 925 286, 816. 510 690, 133, 809 0On 009 ' 002' - t 1933 103, 963, 997 745,245 17,325 326, 076, 032 279, 875, 778 710, 668, 377

er or t § 1934 110, 2(3.242 919, 672 882,144 374, 500, 769 289, 024, 051 775,529, 878 3 9 p Remove

ion g 49 19 1935 113,066, 319 675,894 14, 050 399, 444, 333 262, 731, 465 776,932, 061 t ds

exp n

1936 125, 875, 214 r 702,567 12,474 453, 314, 812 267, 461, 957 847, 367.024 n ta

u 1937 127,870, 843 773, 417 18, 699 479, 942, 665 264, 309, 344 872, 023,966 Fo o 1938 118, 161, 858 589,951 14, 151 483, 826, 314 262, 710, 323 865, 302, 097 p ZOO D 869 ' 029' 1939 14 071, 819 609, 278 24, 983 509, 107,672 253, 485, 449 885, 299, 201 3 42 d

n 1940 128,309,121 525, 784 13, 864 535, 203, 981 260, 662, 967 922, 715, 697 n $§ t8 96 19 ra. .. IC 1941 135, 494, 049 571, 598 9, 639 626, 832, 279 246, 177, 552

ha 1, 009, 085,117 ha

i T 1, t n.

On ` 1, 1, Ja The quantities given are unstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps, 93 2, 2, more

0 etc., used in manufacturing have been converted to unstemmed equivalent at the ratio of 3 pounds stemmed, 9 d 5

8 etc., to 4 pounds unstemmed. ISTRIC 839

PA A '06 ' §§ 2 hing Does not include tobacco used In bonded manufacturing warehouses. 1941 .... han ig 8 1, - ON D we On 8 TABLE 20. - Production of manufactured tobacco, snuff, cigars, and cigarettes, Jan.

ttes calendar years 1932 to 1941 CTI pu

-ima Q 40 262 478 are 7 AA,Z.-EAA LE TOBACCO AND SNUFF ri s m m Cig 790, 248, 458, viricet OL Year Senn Plug Twist Fine cut chewing Smoking Snuff Total LIG t COL

I s

s, ONE C s, 4 " A' 4 d ing

ing Pounds Pounds Pounds Pounds Pounds Pounds Pounds an tt 1932 61, 945, 173 4, 918, 034 3, 354, 471 50, 080, 201 190, 986, 528 35,994, 337 347, 278, 744 u Scrap lipp

c 4 1933 61, 361, 495 5, 041, 990 3,120, 427 c 44, 724, 472 191, 766, 382 36,098, 394 342, 113, 160

THAN 1934 62, 759, 957 5,079, 904 2, 970, 421 44, 786, 387 193, 075, 426 36, 893, 903 345, 565, 998 d tL gin potastra 550' 1935 60, 586, 960 5, 604,226 4, 683,060 49,006, 896 191, 750,069 36, 095,140 842, 727, 851 se c., 6 1936 69,164, 521 6, 372,164 5, 068,192 45, 342, 446 194, 006, 958 38, 022, 225 347, 976, 506 u 8 1 ORE 1937 58, 330, 801 6, 774,192 4, 999, 280 45, 559, 414 ,..t 187, 774, 329 37,141, 208 390, 579, 204 1938 54, 494, 696 5, 658, 854 4, 572, 346 42, 775, 966 230, 693, 591 37, 173, 135 345, 368, 538 l

S 1939_ 51, 262, 796 5, 732, 777 4, 701,102 41, 360, 992 bacco 202, 289,113 37, 969, 933 343, 306, 713 A 1940 48, 758, 919 5, 605, 287 9,176, 364 42, 909, 979 205, 101, 032 37, 871, 628 344, 423, 209 To 1941 9143 50, 230,116 183 Ot3 5, 613, 755 5,068, 935 49, 208, 645 197, 688, 839 39, 616, 452 342, 426, 742 d • '1

1-.-.ARR bi

PRISING M CIGARS AND CIGARETTES mme Un- ste OM

C

Cigars Cigarettes

Weighing more Weighing not Weighing Weighing not than 3 pounds more than 3 more than 3 more than 3 pounds per pounds per pounds per STATES per thousand thousand thousand thousand

S FOR Number Number Number Number 1932 4, 382, 722, 918 278, 748, 580 3, 373, 577 106,632, 433, 834 1933 4, 300, 044, 810 209, 514, 620 2,845, 705 114, 974, 217, 470 1934 4, 525, 780, 084 221. 976, 561 88, 202, 405 129, 976, 333, 581 1935 E. 4, 685, 369, 674 177, 822, 178 2, 504, 490 139, 966, 179, 916 1936 5, 172, 278, 612 I80,005, 714 2, 457, 940 158, 893, 958, 304 1937 5, 303, 368, 834 198, 584, 972 3, 066, 460 169,969, 319, 880 1938 5, 014, 757, 804 152, 989, 705 2, 637, 530 171, 686, 382, 671 1939 TRICT 5,197, 627, 088 156, 939, 932 4, 366, 790 180, 666, 824, 480 1940 5, 235, 271, 076 139, 738, 339 2, 248, 740 189, 371, 258, 171 DIS 1941 5, 610, 175, 692 146, 710, 757 1, 790, 262 217, 934, 924, 732

Nors.-Compiled from statements of a counts prepared from manufacturers' inventories and monthly

ia returns flied under the United States internal-revenue laws. For cigars produced in and removed for do* n

mestic consumption from bonded manufacturing warehouses, see table 15. ia k n lva k k 40 ia r rsey lva n 19 Yor Yor

tts 1941 lina nnsy Je l, l,

Yo ro ifor w ta l ta w nnsy huse Ca New h Pe Ca To To Increase Decrease d New Pe Ne ac h d lft t t h t h Ne t hir Six Mass Fift Firs Secon T Nor Firs Twe

130 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 131

"emAlk i=1 00 SAG742

N l gg7421gagnSS

CV ) OF l 1461 0 d • •Agg 00 ta 6 ',-; ' • .4.46c,1 ta S T

to n to f GE io f

0 t c t o t o n 00' n du 09

ce SiIRASas.4 ce ro

Re.19:1! 00

0 61 O 2 p 6 '.4.-;.-1 • d.4dE4g 1 Par

Per PERCENTA (+) O'o' (—)

ERPIRRIRE 616 Eqo O osseu ao S 138100 21EREI a iRal..5RZO 904, ae

mg n VIliff11, p lgaLfgri5 1 t +14 io +374, t

40, O duc

as OUTPUT AND 92 ro PW iRPRUARERR3 6 p 2ETE 14 leizggga-r-sF;6 ar 61

6 gn.%--R..12 175, I ig mo 10, A6 52N2E c ..T.,--1P-71 RE. 81:1 6

Op te

g Kg N a 5, PZ

6W reg a <1 (414 m 4 Ze4 122VS10 76

g 0 wa Agg RERMERNRE E0 ;a aaaa 046

glgoalftmga mn 271, .01 ai ey -4 1 a 0 z0 4 z --.0e4510isdgggg om 235, 1;7;:r .., 5, 0 t3 0 (± (—)esee s U 2tgiVili 0 )enalOt R+TT7777+7.77- Wo ao R A IET.EHE I I 0 .ma . 040, W00M-0014. 0 V0 g S a p 6 4 cog 4 W ma US

*ix .41 061 V4714.s.`”?.PARg

np OE 124EU E RUM o A a t FA PgF. ilgag z ,4 a n4 EA WV E. ZO 0 01 e m 66 gi 61 OE' IS, 74=AS FA 0 .g OZ 9;.

of A0 0 0 0 io Ca 6p gi Z Op, A ° RW g0 <

z o OZ c, 06 W1-51 e) 6E, g re0

E as ) OFoe g° ds )

0 ° oun

FO ds

OF (p un

6 o W m ars ig

(p E-1 4 0 bacco f c to

AP cco f 6P t o ba u

t o

Om to u tp f

Om tp zz Ou om t o u 4 Ou X d o tp

Ou -4 O 0 _ 0 000 000

C 000 000 000 00 000 8 040

O 000 000, 000, 000, 000 000, 000, 000, 500,

0 000,

041 20,

0.0 8 40, 00 2, 000 000, 3, 5, 7, 4, 10,

0 A s l 'S8t2.s. 500, 1,

to to to ta

N to 50, 000,

2;1 22A to to 2 000 000 to To 40, 000 000 to 000 to 000 000 to 000 z0 000 000 der 00, z 000, 000, 000, 0 000, 000, 000, 500, 50,

PaggO Un 2 500, 1, 2, 3, 4, 5, 7, 10, 20, Over

132 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE. 133 TABLE 22.-Exportation in bond of manufactured tobacco, snuff, cigars, and ciga- TABLE 22. -Exportation in bond of manufactured tobacco, snuff, cigars, and ciga- rettes, etc., year ended June 30, 1942, by collection districts rettes, etc., year ended June 30, 1942, by collection districts-Continued CIGARETTES WEIGHING MORE THAN 3 POUNDS PER 1,000 TOBACCO AND SNUFF

Unaccounted Removed for Tax-paid or Unaccounted Unaccounted Removed for Tax-paid or Unaccounted District for July I, returned to for July 1, exportation Exported returned to for July 1, District .... for July 1, exportation Exported 1941 during year factory 1941 during Year factory 1942 1942

Number Number Pounds Pounds Pounds Number Number Number Pounds Pounds North Carolina 11,500 11, 000 500 First California 1, 095 2, 094 3, 189 First Illinois 1,103 37, 563 31, 657 56 6, 953 Kentucky 182.989 2, 338.328 2,138,998 1, 749 382, 570 CIGARETTES WEIGHING NOT MORE THAN 3 POUNDS PER 1,000 First Missouri 115,170 550,913 517,644 121, 777 26,662 Fifth New Jersey 36 36 First New York 2,143 4. 2,147 Number 980 Number Number Number Number Second New York 330 650 First California 30, 740,000 933, 758, BOO 829, 559, 200 128, 325, 000 6, 613,800 Third New York 34, 619 34, 619 Florida 11, 520 112, 497 20,400 20,400 North Carolina 14, 748 614, 812 505, 543 Kentucky 80, 862, 400 348, 553, 200 343, 712,400 21, 012, 300 64, 690, 900 First Ohio 2,108 42, 876 41, 314 15 3, 651 First Missouri 252 468, 000 418, 000 50, 000 Tenth Ohio 252 Fifth New Jersey 4,628,000 145, 503, 560 131, 109, 560 2,180, 000 16, 842, WO First Pennsylvania 152 152 First New York 344, 800 3, 142,620 12,528 270 764 2, 822, 620 684, 800 Twelfth Pennsylvania 905 12,657 Second New York 10,000 1, 104. 3(21 934,300 60, 000 120, 000 Tennessee 96 96 North Carolina 191,205 65, 843, 500 2,860, 656, 250 2, 615, 049, 650 43,977, 400 287,472,790 Virginia 114,633 1, 442, 092 1, 360, 233 5,287 First Pennsylvania 4,460,006 63, OW, 301 59,064,300 2, 054 1, 481 835 8, 432, 000 West Virginia 262 Twelfth Pennsylvania 150,000 5,096,606 5, 236, 600 10,000 Virginia 383,450,396 4,133, 168, 570 3, 852, 440, 290 215, 290, 380 448, 888, 200 Total 435,486 5, 079,198 4, 648, 721 190,674 725,289 Total 570, 489, 000 8, 494, 507, 800 7, 840, 367, 320 410, 845, 080 813, 784, 400 PERIQUE TOBACCO, SCRAPS, CUTTINGS, CLIPPINGS, SIFTINGS, ETC. CIGARETTE PAPER BOOKS Pounds Pounds Pounds Pounds Pounds Florida 200 200 Number Number 23, 244 12,679 Number Number Number Louisiana 629 35, 294 Connecticut 3, 919, 716 2, 946, 724 972,992 Fifth New Jersey 2, 102 2, 102 Second New York 100, 000 1, 818, 220 20, 831 20, 831 1, 513, 520 404, 700 First New York North Carolina I, 937, 000 767, 000 1,170, 000 Second New York 2, 909 60,158 63,067 4,666 4,666 Third New York Total 100.000 7, 674, 938 5, 227, 244 2, 547, 692 First Ohio 1,768 1, 758 Tenth Ohio 2,056 16, 706 18, 761 First Pennsylvania 5, 538 64, 268 69,806 CIGARETTE TUBES Total 11,131 205,983 204,435 12,679 Number Number Number Number Number First New York 22,000 22, 000 CIGARS WEIGHING MORE THAN 3 POUNDS PER 1,000 Second New York 2, 620, 000 2, 620,000 Total 2,642,000 2, 642, 000 __., Number Number Number Number Number First California 75, 000 76, 000 Sixth California 2, 500 5,160 4, 050 3,750 75, 100 632,780 Florida 314, 760 3, 710,700 2, 882, 121 TABLE 23.- Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes Louisiana 10,700 10,700 Massachusetts 2, 000 16,000 16, 000 2,900 from factory in bond, for shipment or delivery as sea stores, fiscal year ended New Hampshire 102, 500 102, 500 June 30, 1942 First New Jersey 18,000 570,550 621,300 281,050 Fifth New Jersey 137, 300 4, 570, 557 3, 621, 307 1,086, 550 First New York 50.000 95, 000 145,003 7, 000 21,590 (Mac- Unac- Second New York 28, WO counted Withdrawn Delivered to Tax-paid 22, 700 589, $25 479, 525 7, 000 125, 500 Class of product from factory Delivered counted Third New York 186,000 for sea stores to vessels or returned Fourteenth New York 12, 500 657, 000 5,596 July 1, 1941 during year warehouses to factory for Julv- Tenth Ohio 43, 500 349, 100 306, 600 86,000 1, 1942 First Pennsylvania 365, 750 12, 238, 300 9, 412, 500 18, 200 3, 173, 350 Twelfth Pennsylvania 3,050 450, 550 712,450 080,350 73, 000 4, 719, 400 3, 712, 400 1, 080, 000 Tobacco and snuff _Rounds.. 954 938,501 359,076 48,606 75 631,698 South Carolina Small cigars number_ . 5,000 31, 600 2, 353, 850 1, 755, 200 630, 250 5,000 Virginia Large cigars do 2,564,000 2,287, 100 67,900 15'000 214,000 Small cigarettes do.. ii 44, 553, 220 3, 646, 176, 315 Total 1, 080, 110 30, 516,193 24, 070, 003 102, 300 7, 424, 000 3,100, 481, 405 257,508,700 55, 917, 710 276,821,720

CIGARS WEIGHING NOT MORE THAN 3 POUNDS PER 1,000

Number Number Number Number Number Florida 21, 000 87,706 106, MO Fifth New Jersey 2, 000 2,960 Second New York 34, 000 34, 000 Virginia 4,000 1, 527, 250 414,200 I, 117, 050 Total 25, 000 1,650.950 524,900 1, 151, 050 134 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 135

TABLE 24,-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from TABLE 26.-Doinestic and imported cigarette papers and tubes withdrawn' and in- bonded internal revenue tobacco sea stores warehouses,' for shipment or delivery ternal revenue receipts from taxes during the fiscal years ended June 30, 1933, to as sea stores, fiscal year ended June 30, 1942 June 30, 1942, inclusive-Continued

Cigarette papers-Continued Delivered Tex-paid Unac- Withdrawn Unae- counted Class of product counted from warware- or re- Fiscal year Receipts Tax-free for houses dur- turned to for July 1, 1941 ing year To vessels July For export factory 1942y 1, Domestic Imported Total Domestic Imported Total

Tobacco and snuff ..._ _pounds__ L 637 251,400 87,187 121,636 7,512 36,602 Number Number Number Large cigars number._ 200 137, 900 850, 203 260, 100 1933 $134, 050. 20 $784, 502. 64 $918, 652.84 20, 893, 300 20, 893, 300 Small cigarettes do__ .. 26, 278, 375 2, 912, 941, 830 1, 860, 501, 795 977, 904, 600 1, 895, 910 98,917, 900 1934 134, 864. 73 822, 829.85 957, 694.68 23, 251, 430 23, 251, 430 1935 162, 116. 24 801, 641.92 963, 758.16 26, 170, 100 26, 170, 100 1936 982, 625.68 286, 325.30 1, 268, 950.98 19,172, 450 19,172, 450 I There are now 33 such warehouses In operation. 1937 877, 204. 09 225, 910. 50 1, 10.3, 114. 69 20, 429, 660 20, 429, 660 1938 1,070, 406. 63 100, 196. 46 1,170, 602.98 18, 495, 700 70, 000 18, 565, 700 TABLE 25.-Drawback of internal-revenue taxes allowed on tobacco, snuff, cigars, 1939 1, 403, 092.03 74, 839. 73 1, 477, 931.76 19,449,400 20, 000 19, 469, 400 1940 1, 212. 121. 90 40, 130. 60 1, 252, 252. 40 8, 324, 350 8, 324, 350 and cigarettes exported, year ended June 30, 1942, by ports, and comparative 1941 1, 406, 724. 68 2, 463. 65 1, 408, 188. 33 18, 040, IRO 18.040, 180 totals for the years ended June 30, 1937, to June 30, 1941 1942 1. 941. 771. 37 272.50 I. 942. 043. 87 18, 321, 400 18, 321,400

Cigarette tubes Tobacco Cigars Cigarettes Draw- Exported from port of- Claims and back Fiscal year Tax-paid , Receipts snuff Large Small Large Small allowed

Domestic Imported Total Domestic Imported Total Pounds Number Number Number Number Los Angeles 36, 000 $117.00 New York 2, 686, 830

5, 373.66 ad co Number Number Number San Francisco 1, 364 477, 500 1, 442.53 25,806, 200 171, 702, 500 rAo- 197, 598, 700 $5, 252. 00 $34, 340. 50 $39, 592.60 Seattle 720 129.60 21, 214, 900 56.048, 000 77, 262, 900 4,150.00 .aagl 11, 209.60 15, 359.60 • gri 24, 827, 000 36, 613, 000 61, 440, 000 4, 987.40 7, 322.60 12, 310.00 Total, 1942 2, 084 3, 164, 330 36,000 7, 062.79 64, 047, 900 614, 300 64, 662, 200 12, 950.00 122. 86 13, 072.86

Total, 1941 1, 144 5, 000 298, 250 1,136.74 65, 360,100 150, 000 66, 510,100 13, 232.40 .V 30.00 13, 262.40 7, 420 Total, 1940 .2 13, 825 17, WO 8, 450 791, 793 3, 823.77 58, 179, 100 180, 000 58, 359,100 11, 900.00 36.00 11, 936.00

Total, 1939 11 5, 926 10,500 10,100 4, 600 550,948 2, 781. 27 i 75,993, 700 526, 800 75, 409, 500 15, 748.68 105.36 15, 854.04

Total, 1938 ,g 10,684 36, 000 21, 330 9, 880 1, 528, 511 6, 694. 29 137, 144, 400 342, 500 137, 486, 800 m -- 27, 187.00 68. 50 27, 265.50 Total, 1937 106,425 14,400 8, 086 7, 700 7, 227, 518 23, 521. 30 as 119, 530. 900 5,100 119, 242, 000 23, 126. 00 1.02 23, 127. 02

90. 539, 100 20,000 90, 559, 100 18, 509.90 4. 00 18, 613.90 TABLE 27.-Tobacco products withdrawn for consump ion, computed from collections TABLE 26.-Domestic and imported egarette papers and tubes withdrawn and in- from the sales of stamps, fiscal year ternal revenue receipts from taxes during the fiscal years ended June 30, 1933, to 1942 June 30, 1942, inclusive Large cigars Classification Cigarette papers Class A Class B Class C Class D Class E Total

Fiscal year Tax-tree packages, books, or sets Tax-paid packages, books, or sets Num be, Number Number' Number Number Number Domestic manufacture 6, 320, 243, 522 46, 152, 229 497, 158, 822 24, 387,123 528, 526 5, 888, 470, 222 Bonded manufacturing ware- Domestic Imported Total Domestic Imported Total houses i • 26, 543, 740 1, 411, 926 67, 203, 476 17, 458.630 1, 722, 506 114, 340, 277 Imported-Cuba 1, 860 5, 570 704, 666 966, 648 2, 934, 013 4, G11, 757 Imported-Other countries 3.848 5,230 2,292 Number Number Number Number Number Number 605 8,751 20,726 1933 1, 458, 496, 429 457, 074, 483 1, 916, 570, 912 9, 819, 889 57, 894, 783 67, 714, 672 Total 5, 346, 792, 970 47, 570, 330 565,072,194 42, 813, 693 5,193, 795 6, 007, 442, 982 1934 1,930,133,447 539, 625, 666 2, 469, 759, 113 9, 729, 959 59, 141, 230 68, 871, 189 Philippine manufacture 93, 577, 275 65, 590 217,835 38, 400 68,680 93, 957. 780 1936 2, 684, 926, 917 2, 482, 499 2, 687, 409, 416 11, 693, 440 59, 448, 000 71, 141, 440 Puerto Rican manufacture... 890,075 158,500 387.350 1, 435. 925 1936 2, 860, 219, 326 1, 333, 333 2, 861, 552, 659 69, 797, 387 21, 622, 890 91, 420, 277 1937 2, 711,554, 987 806,000 2, 712, 354, 987 61, 571, 548 17, 797, 240 79, 368, 788 Total 5, 441. 260, 320 47, 794. 420 565. 677, 379 42.852, 093 5, 252, 475 6, 102, 8.36, 687 1938 1, 952, 699,101 500,000 1,953, 199, 101 76, 475, 882 7, 221, 550 83, 697, 432 1939 2,160, 364, 855 1,040,000 2, 161, 404, 855 100, 248, 660 6, 798, 065 106, 046, 725 1940 2, 276, 827, 218 400, 000 2, 277, 227, 218 84, 746,166 3,180, 970 87,927, 136 Chewing Large Small and Total 1941 1, 632, 313, 944 600, 000 1, 632, 913, 944 101, 191, 086 158,333 101, 349, 419 Classification Small cigars Snuff tobacco and 1942 1, 608, 713, 301 1, 608, 711, 301 136, 652, 051 51, 250 136, 703, 301 cigarettes cigarettes smoking tobacco snuff

Number Number Number Pounds Pounds %Pounds Domestic manufacture 138, 734,880 1, 934, 345 216, 899, 249, 541 289, 569, 864 41, 316, 555 330, 886, 419 Imported-Cuba 600 128 195, 138 1, 840 1, 840 Imported-Other countries 63, 726 1, 237, 886 76, 584 4, 122 80, 706 Total 138, 735, 480 1, 998,197 216, 900, 682, 565 289, 648, 288 41, 320, 677 330, 968, 965 Philippine manufacture 520 80,220 26 26 Puerto Rican manufacture 228,945 3, 826,930 Total 118.715.491 2. 227 662 216. 904. 589. 715 269. 84g. 314 41.320, 677 330, 968, WI I Manufactured under customs supervision from tobacco imported from any one country. 490953-42-10

136 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 137

by ERE l gR g5AAR Au Lei RtRE 2 11 4i te d ta I EIR tlfili4 gst tg .OS 5 ce To a an 0, g ces ,6.i.r g.7 4 06.4 v -4 3 ts g 412 O

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46 HEAR. 5 g2 4 2."2"8&2 R22 R E E RUA man- turers agg.ewsg-, -,1 - f g Eggg ar 0,i ' a4 '5 4 5 eta ufac Cig T ..11 slgRANI P slgER RE AUF.FE gAEARAARIRRE ER cc 3 IC 1 0 ;.; WERI 1 4 plci gE PRE 4g WEE4 qs 1 cd *4, a 4ci 4 .i- ggS — DISTR -o oco by o alum 4 pmem '4 d

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f - RR 2 LLECT AMUR. lea 485 R IR gdgPRE EggdFAIR FE5 CO d man a gg turers rarg rsel grfilf 4 0° g ar g ..t E a ufac Cig ON u Stemme

F t- 4

Sfl No Ag RERE Iuo aRIEE R NER R ERR RE. R

fBO tee nig .6 l 61 6666

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In 5 IE 4R. s 4ER g 1 Fa 2 E MARE 23 f g..e , ler '.7.re g e ALS FOR STATES lea 1 46'1-49: r r 58 Dea TOT

1 ti t% p tlWO _g*o.kk tg. 1.1 '644, ...g .'„-.41g gt . 08il 4 „i9 i.s-agsiiggggW§O.ntlaswzzzt0,1 4),tE.§ 45U1 VVMT.ThalWAT5Btfitgrot=yto ,Pq, c-S..• 00 ---_dwN=. rgoo.M,,..B.0 0. kicoUWV:4,9M.M.,mZW1...mEE.ZWFWOftiFFP4mW A Izi g P.: .-r_q 140 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 141 e a TABLE 30.- Quasi tobacco manufacturers classified: Number of factories operated t- d s 45 R55 55FR AR tEARI R EAERREARi i and tobacco material handled, calendar year 1941 u .g 3-.4 .4 $„: arm:goe 21 gri6 EARRAER1 I a c ing an

s, -'16',11.54I'l 5 s, i , AtZ

lipp 1 rap rs

a c On band Jan. 1, 1941 ting Number Sc --r ce•erniarcfroite in busi- Glass I ture 03 ness Jan. Unstem- pautme ,..; g Stems Siftings fac APP,4 1, 1941 med Stemmed Scraps In process 55 E 5 WEI R55 5 O i5ERR R 4

nu ,.., . . 54 6 1. ' .711" 1 F

l

S Pounds Pounds Pounds Pounds Pounds Pound, ma .4, crr,.-t-

ti o 1 10 19, 127 .4 639,178 70 101 is 2 59 49, 849 7,426 ponatuo 3 13 225,571 1,981 55 923, bacc 5R5 E5 4 42 910, 562 105, 666 3, 153, 936 8,508 4, 04 220,858 To gE 1--2' ' 0 ri 4 §§ R 554EE 5E R 5 2 537 4, 229 19, 3267 1,764 rtIgmeg g t 6 17 90,166 92, 293 1, 058, 714 4, 459, 520 316, 654 fsu " AE,' 4 7 14 1, 842, 216 41,174 1, 682, 431 7, 975, 244 514,736 g , i51 4"-' ." a ri 59 646,188 0 5 s. t 216 2, 892, 792 800, 454 5, 713, 023 9, 046, 765 4, 999, 608 545, 300 s. t-

Total d s n .P1RREnEriggggni§iMeinirgIREIMEEF cu

ing mr,4

a 5 Opened Received s, g2 AR gg2.- agrg:m--- HipggE,eg g s, 5' , lipp ; , c ting Scrap g

2, 57 ' ' 1 7, 149 t5 rers 2 4 158, 430 1, 686, 797 2, 427, 794 14,476 324 681 ER E5F2 ERR

porno 3, 4 645 a 20, 294 3, 351, 749 14,879 tu ARigi514R EARRE5R5ggifl-REFFAii5EgEWE 4' 3 14, 272, 216 1,331,110 9, 146, 191 405, 306 198,872 405,685 fac 520, 250 946,987 5 4, 252 :fa 38, 360 manu : 5.1 1 1 sq.- 61"g"1 "X E116", E 6 7, 922, 151 87, 772 2,850, 757 133, 284, 746 15,182, 636 ts g 7 2 9, 580, 555 53, 270 3,481,879 5, 626, 213 3, 462, 699 2, 132 e, ,f 125,656 8 2 ar 5re FEE i 1 +99,861 Cig pamtua te.tra t N .55gAEPAR 511Riii5F5AFAUP55R55EREEEFR Total 12 31, 957, 898 3, 334, 466 24, 355, 760 6,084, 375 137, 893, 628 15, 008, 013 el 15/ "ki gg g g-, ttg-T-Attceggt-fa:: 5ggt5ttltg g lsu Closed Removed 4 " a to fi

1 2, 685, 565 rt,i 8 142, 335 1, 687, 478 2, 550, 985 85 13,747

2 rap 3 2 8 3, 449, 291 1,980 N tl i -1.5a 1.5 g .i2; g al 1 c,1 4 a 473,508 171, 823 19, 819, 150 1, 244, 475 1, 228, 259 1, 073, 692 .. . X.02m f sc g 2.-.. 5 415, 691 274, 265 293,633 176, 578 .1st0 -E A., g 19,041 319, 158 51,910 105, 679 370,326 2, 970, 007 -St Lea 4§O° 6 8,041,524 35, 882 1, 766, 524 23, 566 41, 974, 684 843, 279 . 7 192,362 2,991,388 16, 214.525 174, 852 2,132 I. f 31, 967 41 .10 pea: ma, gA R RE F R R AAA 5 1,EARRE55 R 7 1, 1 139,489 M gg '4 gg ' .1 g g1g 1 zff nag c.sid lers

K tp Total 20 7, 118, 889 2,118, 537 33, 604,173 18, 127, 147 48,143,400 2,128,469 I. S 8 Dea 12m .-=Witqtelal Number in busi- po

On hand Jan. 1, 1942 ulata ness Jan. 1, 1942 30-$TX§Eatazzz,21,U-n..0 lsu 2 r 1 10 38,'292 i 4 2 55 - 57, 097 1,462 522, 043 1, 535 357 0 3 13 203, 659 9, 426 goalfa-gPcgUgts.:pp&"2 4 42 835, 845 139, 696 2, 599, 088 447 29, 616 189,035 5 2 175 40, 700 40, 677 8, 711 a 6 16 165, 820 64, 207 6, 087, 356 5, 524, 720 220, 407 7 16 2,119,117 30, 183 2, 010, 105 7, 533,474 694, 645 E. "s 1304 8 54 896, 076 -a' Total 208 3,177,879 816, 417 5, 937, 569 13, 663, 512 6, 289, 658 427, 935 8 a q.:4, Loss 24, 553, 922 1,199,966 13, 594, 900 E t.5 Gain 9, 032, 950 16, 659, 519 9, 539, 822 ge4 I Description of classification Glass 1, dealers in imported scrap tobacco; class 2, dealers in domestic scrap 8 tobacco; class 3, dealers in imported, and domestic scrap tobacco; class 4, producers of scrap filler tobacco; class 5, reclaiming scraps from stems; class 6, manufacturers of fertilizer, insecticide, nicotine, etc.; class 7, F .4.04664p74%i;144ww4=g6WZztE-4EzZgqe storage, scraps, etc.; class 8, growers of, and dealers in, perique tobacco. .Ei V I Grown. Transferred to other registries. 09 4°g2a04.74 Used in production of nicotine, extract, and fertilizer. 6 Exported. "774 t; ,te.M47o4t 142 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER. OF INTERNAL REVENUE 143 E9 L61 E

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144 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE, 145 . . i . CIS '922 ' " R aped al saannownueur 'rag pang -H1 1 '' 0 1 1 10 KS 'saannaej co ,.. I -meta 'aoolnq paxeeoual 10 ssoacua 0 1 1 9,9 ' 800 811 190' 26 89 000 611 1 126' T1 202' 96 0T81 VIU 00 088 109 it2 869 2 3' 6 1' 24 1

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148 REPORT OF COMMISSIONER OF INTERNAL R,EVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENITE. 149 ZOE 010 '

co• ,,,,, 12 OLEOMARGARINE, RENOVATED BUTTER, MIXED FLOUR,' ETC. 61MO- ' 3 UgFeill 0 9

sessep 3 hi -7°0.; 3 .1.1c6Sceetic;ci TABLE - 46, 33. Production us Jo laciruna 11310,L ..-. " , oh and withdrawals o7 colored oleomargarine, year ended June 30, 1 .942, by collection districts I 669 6961 OLE vicawr "I " TIAStg8 09$ tasituaad 8001A0P $4.2' r- g ' F4,....,.. I gaming polulado-1110D I ,..iie t..4- Withdrawn On hand With-

free of tax - wwwwl Withdrawn On hand

E Lust or S. 399 Z91 886 OL9 998 3 2 ,fl District June 30, 991' July 1, Produced drawn for use of gg ' .

i for export 01$ 1941 tax-paid United destroyed • "-" ' ' Eaggli51 1942 , 3 t 'sasfruaidaid sacuaola Pour 1 ...--i [4,6 States 0 -Nome pepnado-ttiop 90 te te e. , 011 96 Pounds Pounds Pounds Pounds ea, o oo Z cenVgiger..49 Pounds Pounds Pounds fa Alabama 100 100 fa, Georgia 4 S0Scaleid A0103 5¢0A10a 1, 152 10, 889 64 9, 888 1, 152 937

I First Illinois 26,593 2,904, &34 229,346 235,846 2, 309, 700 156, 535 LE 0L9 L81' Indiana 1 cu.-“dirogR 150 120 30 cac I ' Kansas 6, 393 419, 999 01$ dOOSTMaid tin 157, 312 5, 610 253, 994 9, 476 mow 100/1 1 Maryland 61, 009 2, 420, 928 170, 050 1, 151, 385 1, 001, 730 so pnbIllEI Michigan 158, 772 a. 706,500 700,020 6 480 First Missouri 3, 600 36,020 a. -4 • • e$ 2, 548 35, 556 1, 516 1$ Pus Sixth Missouri 216 34, 860 l 00g,3 'sfailiaG 34, 080 996 a Fifth New Jersey 9, 861 958, 480 35, 260 ms 810, 508

n 103, 708 12, 224 6, 641 t First Ohio 2,976 1,836,581 1,608 io 5g'5 § 317,212 1, 617, 761 2,976 t ear Ac 1 Tenth Ohio 29, 450 2, 247, 807 418, 337 1,840,020 ir 1,200 17, 700 g2-gg - Eleventh Ohio 2,490 2, 167, 960 o Na F 100 2, 128, 080 2,490 39,780 South Carolina 8,288 64,512 11,616 60,608 Second Texas 576 o 3, 306 1,018, 216 24, 660 993, 660 240 2, 962 0 1$ 'galls; ' '' ' It t " - '' s ' -1 r.-1 I-n i - s ' -inoqul pus aU Total 155, 334 14, 827, 836 666, 864 2, 938,898 10,969, 725 20, 282 emen snu011110111d 402.401 et "m 12 '6103nPubl " r r um TABLE 34. - Produc ion and withdrawals of uncolored oleomargarine, year ended V

is June 30, 1942, by collection districts

i as 'sgapiacf -1 " -1 In b. l c.' te it " cfa "

;02 748 ta "040 'al arolaupareW EI 1 • With- a. I ,,61c,,Q4 With- drawn 1$ 'nu District On hand Produced Withdrawn free of tax LostL or On hand isainalea °girl July 1, 1941 tax-paid drawn for June- 30, 30 export for use of destroyed , 109 1942 C 1$ 'alloPlu i.-. v.. United 0, -i-iv' I.,-2,t.,Al'I' 43dani Posal EIN ,...,, States -un UT SJ01130a 64.42r4g 3099 8EE 19 B 8 129 ess . 0E IG -- Pounds Pounds Z ' Pounds Pounds Pounds Pounds Pounds ' ° Is WEii151 Alabama 2,986 137,456 190,442 s s I

First California ic tiouolmou.ki 252,443 36, 984, 3N 36, 4% 849 4,530 CC 0 t I cg Sixth California 257,895 15, 773, 809 325,373

--- 15, 851, 676 n

636' 18 180,010 919 36 136 EL EO 392 Georgia

,0,..c.... 52, 31, 779 8, 167, 417 7 8, 135, 848 yg:2

Z Z 63, 348 3 First Illinois .....,- 1, 151, 193 104,323,981 24 F: 104,237,028 5, 839 1, Narco 232, 307 1 Indiana 6, '9101800 1101911 -. 6, 180 27, 340, 589 27, 340, 575 6, 194 0. Kansas 254, 752 23, 326, 716 23, 268, 518 16, 218 296, 732 02

e 91 19 ,....c.,_. Maryland IE „„ 145,988 9, 431, 699 ..e, 9, 450, 560 127,127 gi$ ‘8•19 •-• •-. ca ..N Michigan 154,756 16, 021, 516 15, 935, 580 First Missouri 240,692 'WV agsguluilitti 39, 060 7, 883, 622 7, 855, 682 67, 960 C a Sixth Missouri 33, 019 2, 197, 543 2, 184, 849 C4 4-1. 15 Fifth New Jersey 9, 158 36, 555 VLS ‘.01s 1r C4 1 118,747 28, 885, 219 28, 875, 989 26,572 101,405 ‘9.101illatraUVW 1 : • • Second New York 74,108 73, 698 g g ' First Ohio 410 LII 3E9 9E9 t 911 ZE8 C en LC" 9181 167,105 21, 626, 945 21, 637, 616 d0

CV In 0 pt CC 0 0 M ,.., 156,434 gs Tenth Ohio 84, 314 6, 988, 052 7,022, 090 '9 ' 300 49,976

a 1' Eleventh Ohio 130101001in III "” "...c6. I'41 M 180, 960 16, 810, 540 16, 847, 554 2, 212 South Carolina 141, 734 8 8.101,301) 10,1911 16,020 2, 586, 099 2, 594, 439 7, 680 a Second Texas 94,645 25, 917, 263 25, 789, 500 003 0010100 39 It 222,408 -' A -0008.; -'4'" in 810 ,4 Total ,„1 -nn 2,991,842 353, 976, 883 353, 648, 493 65, 257 3, 254, 975 GO 5 leap opnaprun 8 z ,.., 2 SP$ •Puisl°a til T.) 3 sleisop MIMI 009$ 4. Isnanoianulll$

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REPORT OF COMMISSIONER OF INTERNAL REVENUE. 151 REPORT OF COMMISSIONER OF INTERNAL REVENUE 150 and TABLE 37. - Materials used in the manufacture of oletimargarine (colored withdrawals of oleomargarine (colored and uncolored), uncolored), year ended June 30, 1942 TABLE 35. - Production and year ended June SO, 1942, by . months Pounds Pound( Babassu oil 939,073 Oleo stearine Z 723, 733 Butter culture 368 Oleo stearine oil 131, 285 Colored Butter flavor 972 Oleo stock 3, 257,925 Butyric acid 1 Palm Bakes 110, 370 Citric acid 859 Palm oil 6,078, 714 Withdrawn 24,902, 185 Palm kernel oil 967, 302 free of tax Coconut oil Month Withdrawn Lost or de- Color 11, 665 Palm stearine 28, 242 Withdrawn for use of 1, Produced tax-paid for export stroyed Corn oil 1, 238, 095 Peanut oil 849, 968 United Cottonseed oil 152, 027, 423 Salt 12, 414,120 States Cottonseed stearine 6, 970 Soda (benzoate of) 167,'78 Derivative of glycerine 792, 291 Soya bean oil 75, 165, 159 Soya bean stearine 1,624 Pounds Pounds Diseetyl 873 1941 Pounds Pounds Pounds Emulsol , 10,750 Soya flakes 5, 160 280,318 46,198 192,832 73, 923 490 231, 508 Sunflower oil 665,678 July 90, 384 2,976 Lecithin 252, 070 47, 924 150,690 Milk 65,964,048 Tallow 14,800 August 55, 169 113, 911 79,874 1, 661 76,937 September 256,859 Monostearine 151, 615 Vitamin concentrate 206,485 63,569 61,124 80, 424 1, 800 8, 214, 880 October 325 Neutral lard 232, 154 55, 378 98, 404 77, 586 2, Lard stearine 40 Total 379, 711, 141 November 59, 937 237, 770 90,226 December 411, 778 -Oleo oil_ 21, 479,769

1942 294, 516 82, 706 424,415 62,071 TABLE 38. - Production and withdrawals oj renovated butter, year ended January 56, 542 189,174 97, 614 February 323,667 June 30, 1942, by collection districts 676, 465 57,144 314,178 69, 067 March.. 54, 278 697,742 520,588 240 April 1, 641,054 5,482,346 59, 352 293,788 5,418, 937 8,800 May 51, 302 294, 769 4, 273, 396 On hand On hand June 4, 740, 226 Withdrawn Lost or Jaw 30. District July 1, Produced tax-paid destroyed Z 938, 898 10, 954, 725 20, 282 1941 1942 Total 14, 827,836 666,864

nds Pounds Pounds Pounds Pounds Uncolored Pou Alabama 814 1, 913, 745 I, 903, 900 10, 659 Georgia 12, 082 1, 288, 986 1, 290, 011 11, 057 Maryland 8, 640 277,824 272,798 704 12,962 1941 4, 569 27, 086, 358 26, 864, 367 21, 536 3,480,566 3, 466, 709 704 34.678 July 24, 566, 271 25,131, 475 5,844 Total August 2,263 32, 871, 834 33, 041, 451 September 33, 870, 870 13, 835 October_ . 33, 857, 796 32, 281, 043 32,093, 066 10, 233 November 594 34, 274, 921 33, 704, 500 'TABLE 39.-Summary of production and tax-paid withdrawals of renovated butter, December years ended June 30, 1933 to 1942 1992 35,801,707 1,992 January 34, 684, 326 14, 217 3Z 691, 323 31, 744, 045 Withdrawn February 3, 637 Withdrawn Year Produced 30, 123, 088 29, 622, 325 Year Produced tax-paid tax-paid March 26, 705, 992 325 April 27, 017, 837 22, 129, 022 23, 021, 441 5,167 May 23,047, 254 2,581 June 2Z 403, 064 1933 1, 002,131 1, 004, 327 1938 2, 935, 499 2, 381, 270 1, 219,166 1, 205, 475 1939 2, 909,117 Z 925, 272 353, 648, 493 65,257 1934 Total 353, 976, 883 1935 1,844, 561 1,851, 245 1940 2, 706, 852 Z 736, 433 1936 2, 262, 920 2, 218, 951 1941 2, 783, 509 2, 781,345 1937 2, 737,181 2, 769, 853 1942 3, 980, 555 3, 466, 709 and withdrawals of oleomargarine (colored and TABLE 36. - Summary of production uncolored), years ended June 30, 1983 to 1942

Colored Uncolored

With- With- drawn Year drawn With- free of With- With- Withdrawn drawn tax-free Produced tax for Produced drawn drawn for use of tax-paid for ex- use of tax-paid for export United port United States States

Pounds Pounds Pounds Pounds Pounds Pounds Pounds 215, 990,086 180 2, 813, 198 500, 021 1, 570, 811 768, 714 216, 229, 634 1933 290, 497, 599 290, 410, 117 290 1934 2, 689, 095 462, 590 1, 594,168 631, 665 680, 921 350, 915, 555 350, 113, 863 222 1935 2, 909, 971 808, 439 1, 408, 827 330 527, 419 1, 471, 424 781, 292 368, 964, 422 368, 986, 799 1936 2, 773, 194 386, 775, 872 1, 967, 206 673, 307 483, 610 790, 960 387, 297,093 1937 413, 754, 759 413, 560, 893 1938 1, 649, 356 624,362 209 401 837, 588 867, 925 331, 591, 928 331, 701, 894 300 1939 1, 380, 891 354, 991 165, 748 1,830 649, 489 896,387 301, 857, 570 301, 599, 496 1990 1, 859, 731 302, 149 340, 550, 313 1,320 4, 489, 410 426, 866 1, 864, 679 2, 075, 586 339, 445, 528 1941 353, 976, 883 353, 648, 993 1942 4, 827, 836 686, 864 2, 938, 898 10, 954, 725 3, 304, 530, 921 3, 303, 337, 826 4, 422 10, 808 Tota 7, 354, 888 , 347, 008 12, 438, 050 10, 235,763 -490958---4 2- II

152 RETORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 153

TABLE 40.-Production and withdrawals, of mixed flour, year ended June 30, 1942, ALCOHOL, DISTILLED SPIRITS, BEER, ETC. by collection districts TABLE 42.-Ethyl alcohol: Production and withdrawals, by months, fiscal year 1942* PRODUCED TABLE 43.-Ethyl alcohol: Plants and bonded warehouses operated, production, Half Quarter Eighth Total withdrawals, warehouse losses, and stocks remaining in bonded warehouses June 30, District Barrels barrels barrels barrels pounds by States, fiscal year 1942*

Stock on hand July I, 1941 5 1, 394 7, 151 6, 132 505, 397 TABLE 44.-Ethyl alcohol: Withdrawals, tax-paid and tax-free, by States, fiscal year 1942* First California 17, 298 136, 780 63, 394 7, 362, 373 Iowa 29, 787 1, 235,140 Minnesota 35, 922 3, 520, 358 TABLE 45.-Ethyl alcohol: Materials used in production, by kinds and by States, Sixth Missouri fiscal year 19424 Twenty-eighth New York 25, 041 2, 454, 626 Oregon 5, 440 153, 338 21, 270 6, 275, 734 Utah 18 31, 770 1, 304 1, 590, 442 TABLE 46.-Ethyl alcohol: Production, by kinds of materials used, fiscal year 1942* Washington 441 25, 180 181,168 17, 836 11, 757,158 Wisconsin 412 40,378 TABLE 47.-Ethyl alcohol: Production, tax-paid withdrawals, withdrawals for Total 441 109,311 532,841 103,804 34, 236, 205 denaturation, and stocks on hand June 30, fiscal years 1934-1942, inclusive*

Grand total 446 110, 705 539, 992 109, 736 34, 741, 602 TABLE 48.-Denatured alcohol: Plants operated, production, withdrawals, and stocks on hand June 30, by States, fiscal year 1942* WITHDRAWN TAX PAID TABLE 49.-Denatured alcohol: Production, by months, fiscal year 1942* First California 17,868 135, 577 84, 771 7, 423, 303 Iowa ' 29, 785 I, 235, 213 TABLE 50.-Completely denatured alcohol: Withdrawals, by formulas and by Minnesota 36, 104 3, 538,192 months, fiscal year 1942* Sixth Missouri Twenty-eighth New York 25, 204 2, 471, 580 Oregon 5, 446 150, 657 21, 378 6,180, 308 TABLE 51.-Specially denatured alcohol: Withdrawals, byformulas, fiscal year 1942* Utah 42 31, 250 1, 231 1, 585, 526 Washington 435 25, 274 181, 436 18, 545 11, 724, 892 TABLE 52.-Specially denatured alcohol: Withdrawals, by leading formulas and by Wisconsin 397 38,906 months, fiscal year 1942* Total 110, 333 528, 705 103, 925 34,177, 720 Lost or destroyed 17 19 52 3, 905 TABLE 53.Specially denatured alcohol: Operations of bonded dealers, by States, 11 355 11, 268 5, 759 559, 977 Stock on hand June 30, 1942 fiscal year 1942* Grand total 446 110, 705 639,992 109, 736 34, 741,602 TABLE 54.-Specially denatured alcohol: Operations of manufacturers, by States, fiscal year 1942* TABLE 41.-Production, importation, and withdrawals of playing cards, by months, year ended June 30, 1942 TABLE 55.-Distilled spirits: Grains and molasses used in production, by States, fiscal year 1942* With- 'The distribution of statistical information relating to industrial alcohol and high-proof spirits, excepting With- drawn information on tax-paid withdrawals, has been discontinued until the termination of the unlimited national On hand. With- drawn free of Lost or On hand emergency proclaimed by the President on May 27, 1941. Month July 1, Produced drawn for tax for de- June 30,

1941 tax-paid . - use of stroyed 1992 export United States

1941 Packs Packs Packs Packs Packs Packs Packs July 15, 297, 634 3, 010, 418 2, 824,888 372,996 9, 792 30 August 4, 988, 581 5, 793, 761 269, 736 6, 040 September 11, 033, 751 9,508, 843 271, 474 6, 336 October 3, 739, 287 3, 899, 725 888, 486 31, 392 November 3, 238, 958 2, 294, 354 458, 328 37,008 22 December 4, 231,124 2, 644, 882 429, 265 17, 568 1942 January 9, 030, 660 3, 630, 397 513, 406 30,952 February 3, 721, 828 3,077, 810 427,052 10, 800 March 4, 443, 071 3, 183, 857 172, 262 104,112 249 April 4.686.034 4, 020, 079 343,268 22,464 May 4, 761, 207 3,840, 663 174,817 25, 488 June 4, 187,937 3, 353, 658 295, 435 19, 728 3, 546 Total 15, 297, 534 56, 070, 834 48, 072, 717 4, 414, 525 320, 680 3, 847 18, 556, 599

154 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COlVLMISSIONER OF INTERNAL Rgirmet 155 TABLE 56.- Dtsttlled spirits: Number of distilleries and internal-revenue bonded warehouses operated,' by States, fiscal year 1942 TABLE 57.-Distilled spirits: Production, by kinds and by months, fiscal year 1942 [Tax gallons I] • Distilleries which produced- Internal- revenue Month Whisky State bonded Rum Gin 1 Brandy 3 Total 4

Whisky Rum Gin Brandy Other Total ' hoare- July 7, 758,402 213, 586 851, 768 216,127 9, OM 973 August 6, 586, 029 241, 626 747, 312 761,920 8,339, 882 September 9, 543, 315 307,438 485, 072 7, 974, 110 18, 309, 986

Arizona -c October 13, 795,944 361,401 494, 298 11, 924,323 26, 576,930 Arkansas _____ - _ I November California 1 98 11, 828, 519 327, 548 279, 961 5, 474, 923 17,91%451 December 13, 704,958 357,049 271, 970 1, 245, 557 16, 570,039 Colorado -- January Connecticut 1 2 13, 088, 553 255,399 717, 752 337, 054 14,394 708 February n, 48.5,814 185, 232 375, 288 370,125 12,410, 439 Georgia ______ 1 March 10, 615,408 171, 123 119, 138 260.210 11,065,899 ea

Hawaii LO April 8, 444, 933 255, 313 204,954 198,429 9,10%629 5 Illinois oo .11 May 6, 969, 518 255 000 430,256 226,059 7,880,233 ,0 Indiana - 8 June Kentucky 1 61 6, 536, 482 175,460 367,187 251,936 7,331,965 Louisiana Maryland 14 Total 120, 257,929 3, 106, 125 5 399, 956 29, 273, 293 157,081,798 Massachusetts 3 4 Michigan Figures are in tax gallons. The tax on distilled spirt s is collected on the basis of roof gallons for spirits Minnesota of 100 proof or over and on the basis of wine gallons for spirits of less than 100 proof. (See secs. 2800 and 2809, Missouri 3 Internal Revenue Code, 1939.) The proof of spirits is twice the per cent of the content, by volume, of ethyl

5 3 New Jersey alcohol. Spirits containing 50 per cent ethyl alcohol by volume are, accordingly, 100 proof. A standard New York na 5 proof gallon is a wine gallon (231 cubic inches) of 100 proof spirits. The number of proof gallons contained

Ohio 2 Oregon in swine gallon of spirits of proof other than 1001s proportional to the alcoholic content. (The units described Pennsylvania 1 10 are based upon spirits at 60 degrees Fahrenheit, at which temperature ethyl alcohol has a specific gravity of 1 0.7939.) Tennessee 2 For additional production of gin at rectifying plants, see table 69. Vermont 3 See table 59 for kinds of brandy produced. Virgini 7 4 Exclusive of unfinished and high-proof spirits. Not available for publication.

Washington 1 Wisconsin

TABLE - Total 104 7 18 120 80 236 271 58. Distilled spirits: Production, by kinds and by States, fiscal year 1942 [Tax gal ens) 1 Number operated during any part of the year. 1 Exclusive of duplications which resulted from plants producing more than one kind of spirits. , State Whisky Rum Gin 1 Brandy 3 Total 3

Arkansas 18, 174 18,174 California 492,188 26,698 301,675 29,360,312 29, 170,873 Connecticut 13, 225 11, 439 28, 508 2,185 45,357 Geor gia 62, 518 62,518 Illinois 19, 975, 829 I, 591, MO 21, 517, 369 Indiana 14, 631, 002 1, 581, 917 16, 212, 919 Kentucky 63,985, 281 I, 278, 321 276, 980 6,604 64 097,186 Maryland 7,335, 791 993,904 7, 824 785 Massachusetts 114,099 1, 651, 215 L 765,319 Missouri 48%026 480,028 New Jersey 259,914 259,914 New York 881, 957 122, 522 I, W4,970 Ohio 4, 202, 198 26, 469 9, 228,667 Oregon 14,193 19,143 Pennsylvania 8,986, 070 138,452 238,385 9, 361,907 Tennessee 297,183 297,723 Virginia 245,532 202, 191 497,723 Washington 208,261 308,261 Total 120, 257, 474 3, 108, 125 6,394, 966 29, 273, 293 157,981, 798

I For additional production of gin at rectifying plants, see table 70. See table 59 for kinds of brandy produced. I Exclusive of unfinished and high-proof spirits. Not available for publication.

156 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE 157 produced, by kinds and by States, fiscal year TABLE 61.-Diatilled spirits: Total withdrawals, tax-paid; by kinds and by. States, TABLE 59. - Distilled spirits: Brandy 194 2 fiscal year 1942

Tax gallons] [Tax gallons]

Total California Ohio Oregon Virginia Watshing-on Other Kind State Whisky Rum Gin Brandy spirits Total Alcohol 124,327 1 27,437,841 27, 292, 511 6,040 Arizona 21,103 Grape 14,878 5,228 193,984 65,432 2 897, 599 21,103 Apple 228,646 615, 605 California 5, 205,065 24, 491 366.895 483, 055 149,783 6, 229,289 692, 838 Raisin 615,595 144,637 Colorado 31, 811 31.811 144,637 RI, 213 Fig 6,575 553 t 87, 266 Connecticut 263,39 9,242 25,186 7,437 129,309 434,643 each 18,620 2, 627 28, 262 District of Columbia_ 12 810 P ru 25,825 25,811 Georgia 3,192 3,192 Apricot 25, 811 7, 469 13, 767 Hawaii 760 74 132 968 1,891 901 1,392 4,005 Illinois 18, 173,352 64,531 1, 432, 290 217,865 Ch 4, 159 2,632 6,795 13,588 4,196, 275 24, 084, 313 4,483,315 Blackberry 4,915 7,888 Indiana 10,280,497 50,696 1, 419, 621 46, 534 7, 452,307 19.249,656 9,610,291 Plum 2, 936 1,058 1,05813 Kentucky 28, 503.822 39, 908 276, 684 24, 673 3, 265, 913 32,110, 8841 1,768 Pear Louisiana 435.809 7,654 158 16,416 960,037 874,858 14,143 202191 208,261 29, 273, 293 Maryland 7,403,188 6,187 501,1162 31, 266 5, 470,109 13, 410,812 805,670 Total 28, 360, 312 26,469 Massachusetts 1,362, 168 603,272 59,855 122,481 195,390 2,243,166 711,838 Michigan 8,605 8,605 188,684 Minnesota 860,647 69 166 90,887 451,769 1 Includes 14,963 gallons in A kansas. Missouri 672.079 213 Includes 3,211 gallons in Arkansas, 2,185 gallons in Connecticut, 6,604 gallons In Kentucky, 259,914 gallons 313 6,027 38,186 713,818 320,684 I New Jersey 707,171 13, 803 1,796 479,066 313, 502 I, 615.338 1, 810,282 In New Jersey, and 122,522 gallons in New York. New York 128,393 8, 235 895, 973 845, 688 354, 010 1, 731, 799 3 Includes 62,518 gallons in Georgia. Ohio 4, 110, 827 8, 562 135,343 1,480, 951 5, 710, 633 1, 353,457 Oregon 4,099 4, 099 spirits: Total withdrawals, tax-paid,' by kinds and by months, Pennsylvania 6,713,029 883,726 206,272 148,194 3,081, 831 10,612,552 3, 980, 268 TABLE 60. - Distilled Puerto Rico 9,602 fiscal year 1942 Tennessee 91,851 584 92, 435 Texas 6 [Tax gallons] Vermont 245 965 20 1,410 Virginia 216,426 • 13,486 229,912 Washington 18,987 1,106 174 141 1,740 22,147 West Virginia 1, 260 Other Total Alcohol Wisconsin 937 Month Whisky Rum Gin Brandy spirits 937 57,640 Total 84, 709,171 1, 096, 444 5,186,910 2,159, 091 28,123, 554 9,275, 170 24,932,340 837,645 87,254 790,864 124,195 1,384,083 8,988,508 2, Jul 6, 602,112 2, 033, 691 10.085,919 3, 071,195 August 7, 098, 737 68,955 725, 853 158, 683 These figures represent withdrawals subject o tax at the following rates: On and after Oct., 1941, $4 per 531,395 264, 436 1,878, 721 11,984, 627 3, 436,022 September 9, 204,175 105, 900 10, 504, 066 2, 554,988 tax gallon; before Oct. 1 1941, $2.75 per tax gallon on brandy and $3 per tax gallon on other dB filed spirits. 7, 602, 393 88,107 460, 463 248, 201 2,104, 902 October 223,446 2, 363, 313 11, 114, 826 2,504,852 In addition, 22,207,895 tax gallons of brandy we e withdrawn from fruit distilleries and 2,862,807 tax gallons November 8, 148, 732 0,242 299,093 2, 187, 958 of brandy were withdrawn from internal revenue bonded warehouses for the fortification of wine. [Under 111, 856 237,641 198, 084 1, 208.957 8, 585,172 December 620,828 9, 284,138 3, 613, 201 the Act of June 24, 1940 Public, No. 655, Seven y-sixth Congress), effective July 1, 1940, the tax on brandy 6, 513, 938 216, 404 772, 325 160,645 1, used in fortification is included in January 389, 626 178,428 2, 309, 625 9, 423, 047 1,956,836 the wine tax. February 6, 412, 312 133,156 11, 303, 733 737,118 7, 492, 745 78, 242 153,246 197, 187 3, 382, 314 March 192,561 156, 088 2, 597,271 9,626,030 789, 900 April '6, 631, 041 49,069 9,162, 699 693, 206 TABLE 62.-Distilled spirits: Bottled-in-bond I withdrawals, tax-paid, by kinds and 5,848, 447 40, 672 334, 626 125, 964 2,813, 490 May 128, 234 2,426, 459 9, 212, 405 640,424 by months, fiscal year 1942 June 6, 323, 906 36, 588 299, 218 2,159,091 26, 123, 554 119, 275,170 24,932,340 Total 84,709,171 1, 096, 444 5, 186,910 [Tax gallonS]

These figures represent withdrawals subject o tax at the following rates: On and after Oct. 1941, 84 per Month Whisky Rum Gin tax gallon; before Oct. 1 1941, $2.75 per tax gallon on brandy and $3 per tax gallon on other dis illed spirits. Brandy Spirits Total In addition, 22,207,895 tax gallons of brandy were withdrawn from fruit distilleries and 2,862,807 tax gallons of brandy were withdrawn from internal revenue bonded warehouses for the fortification of w'ne. Under July 958, 738 3, 502 7, 253 969,493 the Act of Tune 24, 1940 (Public, No. 655, Seventy-sixth Congress), effective July 1, 1940, the tax on brandy August 1, 149,317 3, 587 30 5, 441 9 1,168,384 used in fortification is included in the wine tax.] September I, 584, 978 5,381 8,279 45 1,598,683 October 1,180, 266 3, 304 15 11, 314 75 1,194, 974 November 1, 416, 639 2, 239 102 9, 917 1, 428, 897 December 1, 402, 266 4, 667 30 10,039 1, 417, 002 January 873, 724 12, 708 4,420 36 890,888 February 923,893 4,983 388 4,618 933,882 March 1,102,890 811 12 8,040 136 1,111,888 April 1,041,643 2,424 12 4,717 42 1,048, 838 May 320, 918 I, 654 48 6,10 828,680 June 969, 179 587 896 3,030 973.191 Total 13, 424,451 45,747 1,032 83, 228 342 13, 564,800

These spirits were bottled in bond prior to the payment of tax, with the exception of 1,550,318 gallons of whisky and 3,008 gallons of brandy bottled in bond after payment of tax. The figures in this table are included in total withdrawals, as shown in table 60. •

REPORT OF COMMISSIONER OF INTERNAL atvENuts 159 158 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 65. - Distilled spirits: Stocks remaining in internal-revenue bonded ware- 1 witawals,hdr tax-paid, by kinds and" houses, by kinds and by years and seasons of production, June 30, 1342 TABLE 63. - Distilled spirits: Bottled-in-bond' by States, focal year /942 [Tax gallons] [Tax gallons] Year Season Whisky Rum Gin Brandy Total Spirits Total State Whisky Rum Gin Brandy 1911 Spring 77 77 Fall 135 135 32,073 758, 012 725,840 99 1912 Spring 623 623 California 7,562 Fall" 30 153 183 Colorado 7, 562 18,731 Connecticut 16,731 1913 Spring 2, 586 137 3. 723 1,401,377 279 3, 331 1,904.987 Fall 1,025 1,025 Illinois 8,789 1,091,246 Indiana 1,083,457 1,082, 1914 Spring 1, 748 1, 748 6,855,432 180 4,385 6,859,997 Fall 57 228 286 Kentucky 1,605 1, 842 Louisiana 1,605 1915 S al 1.790 52 434,856 7 840 438.703 1 , 208 66 1,274 Maryland 511 247, 922 Massachusetts 214,020 33, 238 163 1916 Spring 10,179 10,179 23,122 4,923 47,922 Fall 7, 434 135 288 7,855 Minnesota 215,815 215,496 6 313 1917 Spring 2 5, 982 60 1, 316 99 7,937 Miouriss 13, 079 103, 907 New jersey 90,82S Fall A 936 169 23,780 6 28,891 1, 211 46, 395 1919 Fall 87 87 New York 45, 184 587,973 Ohl 587,973 1920 Spring 286 286 1,713, 805 12,118 386 14,086 342 1, 740, 737 Fall 2,502 2,502 Pennsylvania 8, 163 920 Virginia 8,163 1921 Spring 920 Fall 24, 750 897 26,647 842 ' 13,554,800 Total 13,424,451 45,747 1,032 83,228 1922 Spring 288 238 1934 Spring 6,528 5,528 Fall 805, 055 57,805 36 34, 865 897, 761 3,127,659 1 These spirits were bottled in bond prior to the payment of tax with the exception of 1,550,318 gallons of 1935 Spring 2, 351, 216 756,839 821 18,784 whisky and 3,008 gallons of brandy bottled in bond after payment of tax. The figures in this table are Fall 7, 005, 061 40, 114 10,840 71,818 7, 127,833 included in total withdrawals, as shown in table 61. 1936 Swing 15, 271,893 69,751 1, 609 37, 065 15, 380, 288 Fall 23, 564, 063 86,561 2,588 172,187 23,825, 399 1037 Spring 31, 087,554 86,996 165 144,092 31, 318, 807 spiiits: Stocks remaining in internal-revenue bonded ware- Fall 14, 689, 418 74, 214 814,143 15, 577,775 TABLE 64. - Distilled houses, by kinds and by States, June 80, 1942 1938 Spring 26,879,696 33, 547 689 240,460 27,154, 154,382 Fall 32,740, 831 187, 553 8,356,187 41, 284, 371 [Tax gallons] 1939 Spring 40, 337,862 127, 997 636, 654 41, 072, 518 Fall 31, 309, 489 169, 073 1,049, 862 32, 523, 424 1940 Spring 54, 737,134 221, 359 91 324, 879 65, 283, 263 Whisky Rum Gin Brandy Total Fall 47, 947, 393 123, 598 1,486, 591 49, 557, 532 State 1941 Spring 70, 353, 967 327, 927 2,052 349,949 71, 033, 895 Fall 61, 963, 534 586, 535 646 3, 781, 229 65,831, 944 • 377, 392 1942 Spring 56, 308,159 387, 834 211, 347 906,607 57,813, 947 Arizona 377, 392 20,487, 141 ' 6, 653,102 50,888 62,546 13,820,605 . California 46,507 Total 518 918, 887 3, 338,119 265, 980 18,397, 320 I 63891%306 Colorado 48,507 166, 944 12,989 12,055 25, 1965 , 184 Connecticut 4,37 2174, 375 Georgia 6, 725 12,797 19,522 1 Number of tax gallons according to original entry gauge. Losses are not determined until withdrawal. MIWIlii 37,557 711, 762 79, 223, 135 Itxclusive of unfinished and high-proof enlists. which are not available for publication. Illinois 78, 188,303 305,513 74, 698.235 20,320 Si, 464 440,440 75,240,459 'bus to correction, this amount exceeds the figure reported as of June 30, 1941. Indiana 274,649 6,828 56,386 234,013,063 I In addition, there were 36,620 gallons of unclassified spirits in export storage warehouses. Kentucky 233,875, 200 141,041 Louisiana 113,707 27,334 98,289, 840 18858 31,913 117,509 98,449, 920 Maryland 1,697,101 1,612 319,915 3, 664, 606 Massachusetts 1,736, 078 2,465 Michigan 2,465 418,451 239 185.731 604,421 Minnesota 49, 411 1,1 0,6550 Missouri 1, 140,638 806 959, 531 10,216 3,184 1,008, 371 1, 981,302 New Jersey 716,670 827,995 New York 103,517 8,788 19, 931,394 3, 060 189, 820 20,124, 274 Ohio 35,386 35,386 Oregon 18,858 489, 077 49, 759, 689 Pennsylvania 48, 743,278 1, 008, 378 687,067 17,390 704,457 Tenn 66 480 52 363 Vermont 1,601,835 190,213 1, 692.048 Virginia 6,266 ' 23,821 Washington 17,555 89,068 Wisconsin 88,776 29? 255,980 18, 397,320 I 538,910, 306 Total 516,918, 887 3, 338,119

I Number of tax gallons according to original entry gauge. Losses are not determined until withdrawal. 7.4., nihinh en nnt avails: -11A for publication. X I In addition, there were 36,620 gallons of unclassified spirits in export storage warehouses. REPORT OF COMMISSIONER OF INTERNAL R.EVEZI17E 160 REPORT OF COMMISSIONER OF INTERNAL REVENUE . 161

TABLE - spirits and wines: Production,' by kinds and by months, fiscal spirits: Losses in internal-revenue bonded warehouses from 68. Rectified TABLE 66. -Distilled year 1942 leakage and evaporation, by kinds of spirits and by States, and other losses, by kinds of spirits, fiscal year 1942 [Proof gallons'] gallons] Other Brandy Total Cordials State Whisky Rum Gin Month • Whisky Gin and Miscalls- Total liqueurs insnia Losses (allowed) from leakage and evaporation:' Arisone 3, 774 3,774 July 4, 329.309 850, 310 190, 529 53,972 5,424, 120 1, 206,712 4,362 606 79,773 2,694 1, 294, 047 August 4, 817, 093 714, 568 216, 869 50.343 6, 798,873 California 5,127 Colorado 5, 127 . September 4, 830, 049 781, 036 329, 067 61, 393 6,004, 545 37, 754 1, 043 11 1,11882 1, 256 41, 246 October 5, 168, 912 664,402 412, 819 85,578 6, 331, 711 Connecticut 440 Georgia 449 November 6, 793, 301 439, 935 389, 994 72, 364 6, 690,594 Hawaii 94 10 20 124 December 3, 787, 683 444, 979 302, 478 81, 237 4, 616,877 Illinois 3, 337, 963 12, 262 103 21, 037 37.404 3, 408, 769 January 4, 650, 789 979,715 292257 97,271 6,020,032 Indiana 2, 783, 845 4, 617 2, 918 4, 201 296, 471 3, 092, 052 February 4,865, 384 979,052 286,038 99,652 6, 229, 106 Kentucky 6, 863, 227 7,315 196 3, 580 99, 516 6, 973, 834 March 5,864,962 524, 809 252,022 78,847 6, 720, 640 Louisiana 42,247 1,271 52 43,570 April 4, 028, 689 382, 388 237,094 109, 533 4, 757,601 Maryland _ 2, 089, 603 725 152 6, 336 237, 842 2, 331, 658 May 3,982, 370 459, 070 173,088 85, 259 4, 699, 787 Massachusetts 294, 115 62,636 5 6,433 3,573 366,762 June 3, 843, 309 377, 677 151, 880 104, 648 4, 477, 514 Michigan 2, 324 2, 324 Minnesota 86,492 27 11, 185 97,654 Total 65, 961, 730 7, 597, 941 3, 228, 135 5 983, 097 67, 770, 903 Missouri 133,270 49 606 494 134,419 New Jersey 144, 592 1, 007 3 63, 444 4, 467 213, 513 New York 26, 867 2, 053 4 43, 317 445 72, 686 For production of distilled spirits at dis illeries, see table 68. Ohio 803, 165 I, 006 5,115 66, 252 875, 632 I The firms are in proof gallons. Except for some products containing fortified wine, the rectification Oregon 616 616 tax Is collected on the basis of proof gallons. (See sec. 2801, Internal Revenue Code, 1939.) For a defini- Pennsylvania 2, 073, 470 96, 640 1,122 19, 165 80, 652 2, 271,049 tion of a proof gallon see footnote 1, table 57 Tennessee 8,465 49 8, 5419 Includes 366,321 proof gallons of brandy, 227,678 proof gallons of rum, 156,031 proof gallons of wine, 114,952 Vermont 57 120 Proof gallons of high-proof spirits, 21,430 proof gallons of alcohol, 5,169 proof gallons of ,vermouth, and 91,516 Virginia 41,505 1,500 43, 005 proof gallons of unclassified spirits. Washington 4,858 230 308 15 Wisconsin 149 5,111149 TABLE 69. - Rectified spirits and wines: Number of plants operated and production,' Total 19,989, 521 195, 337 5,172 268, 306 831, 064 21, 289, 400 Losses from other causes' 3, 893 631 798 4, 758 319, 304 ,329, 384 by kinds, by States, fiscal year 1942 Total losses 19,993, 414 195,968 6,970 273,064 1,150,368 21,618,784 [Quantities in proof gallons] I Difference between entry and withdrawal gauge of all spirits withdrawn m bonded warehouses. Losses disallowed are included in tax paid withdrawals. Number Cordials Losses from fire, theft, casualty, etc. State of plants Whisky Gin Miscella- Total operated' and liqueurs mous TABLE 67.- Distilled spirits: Materials used in the production of brandy, by kinds

and by States, fiscal year g 1942 California 642,147 .e 909,866 103, 377 132, 154 1,187, 544 Colorado T 9- 1,128 106 111 1,345 1 Connecticut 368, 980 225, 330 119,107 .o 74,716 788, 133 Hawaii Conneoti- C9 401 166 1,086 1, 653 Kind California Kentucky New York Oregon Total cut Illinois 1-1 5, 859, 961 421, 051 816, 005 III, 820 7, 208, 837 Indiana 13, 907, 822 297,066 14,513 1- 14,083 14, 233.484 i Kentucky 48, 457 Pounds Pounds Pounds Pounds Pounds Pounds CO 6, 879, 710 4, 555 62 6,932, 784

49, 879, 472 Louisiana v-P. 660 99,172 23, 553 2, 642 125, 927 Grapes 44, 679, 472 Maine CM 20,029 11,756 1,849 4, 763, 420 2, 200 759, 259 29, 650 2, 164, 126 7,708.654 33,634 Apples Maryland 41, 852 5,477,698 5, 477,698 CV 11, 955,105 50, 621 7, 511 12,055, 089 Raisins 1, 400,000 Massachusetts 1, 299, 790 690,726 720,842 66,107 2,667,465 Apricots 1, 400, 000 Michigan 12, 231 41,860 1,160,000 1,160,000 Ce t 253,745 307,838 Peaches 8, 175 Minnesota 109,531 3,163 68,758 63,603 245,045 Pears 8, 175 -

Missouri 1- .1 13,943 78,021 121,362 86 213,411 4

60, 433,999 1 Total 57, 488, 766 2,200 759,259 29,650. 2, 154, 125 New Jersey at 2, 244, 053 1, 886, 259 210, 118 14, 414 4, 354.844 New Mexico 112 181 687 6,465 7,945

New York 1, 827, 497 331,185 95, 558 185, 084 2, 432, 324 FRUIT WINE, CIDER, AND JUICE' Ohio 1, 612, 916 1,155, 248 269, 587 83, 969 1- 3,121, 220 1 Oregon 46 46 Kind California Ohio Oregon Virginia Wasohing Total Pennsylvania 9, 267, 554. 1, 988, 089 305, 015 170, 686 11, 731, 344 Rhode Island 18, 087 1,918 20, 006 Gallons Gallons Gallons Gallons Gallons Gallons Tennessee 12,305 12,305

607, 495 3 176 095 Vermont 7-1 767 202 969 Grape 177, 994, 753 20, 185 Washington 1 17,758 1,003 18,761 Raisin 6, 561, 151 6, 561, 151 O 489.930 4 6, 206, 321 Wisconsin 3, 577 9,000 38,137 16, 739 62,453 Apple 1, 384, 008 62, 315 43,802 1, 151, 726 II 1, 070, 833 Fig 1, 070, 833 Total 232 55, 961, 730 7,697,941 3, 228, 135 3 983,097 67, 770,903 Peach 77,758 23,842 4,553 I 306,091 Prune 173, 639 12,102 185, 741 122, 158 122,158 Apricot 49, 994 81, 441 For production of distilled spirits at dis Mertes, see table 58. Cherry 5, 204 7, 155 19,088 The number of plants which rectified during any part of the year. Plum 32, 678 41, 911 74, 589 9,518 10,630 41,072 61,220 8 Includes 366,321 proof gallons of brandy, 227,678 proof gallons of rum, 156,031 proof gallons of wine, 114,952 Blackberry 12, 642 15,148 proof gallons of high-proof spirits, 21,430 proof gallons of alcohol, 5,169 proof gallons of vermouth, and 91,516 Pear 2, 506 proof gallons of unclassified spirits. Total 187, 924, 688 99,173 104,801 1,186, 208 1, 217, 788 193,409, 788 In addition, the following amounts of fruit residua were used: 3,533,920 gallons of grape lees in California and 1,411 gallons in Arkansas; 6,755 gallons of grape lees and 12,487 gal ons of blackberry lees In Ohio; 5,507,059 gallons of grape pomace in California, 340,105 gallons of apple pomace and 7,917 gallons of peach pomace in Virginia. Not included are 9,921,862 gallons of grape wash in California. I Includes 103,662 gallons in Arkansas. 4 Includes 51,637 gallons in Arkansas, 2,071,693 gallons in New Jersey, 3,100 gallons in Connecticut, and 947,100 gallons in New York. Includes 199,938 gallons in Georgia.

162 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 163 TABLE 70.-Rectified spirits and wines: Alcoholic liquors I used in rectification, by kinds and by months, fiscal year 19492 TABLE 72.-Distilled spirits: Wine gallons of spirits bottled by rectifiers and tax-paid bottling houses and bottled-in-bond spirits withdrawn on payment bf tax from [Proof gallon.4] internal-revenue bonded warehouses, fiscal year 1942

Miscel High-proof Brandy Wine Total [Wine gallons] Month Alcohol Whisky spirits 2 laneOUS Products 6,309,0569 July 2,418,350 1,498,429 1, 281,867 42,587 '29,419 38,498 bottled by Bottled-ih- August 2, 201,103 1, 675,405 1, 936,585 58, 697 29, 811 81,612 5, 928, 063 Kind rectifiers and bond with- Total September 2, 202,946 1,826,444 1, 896,118 93, 200 49, 253 30, 200 6, 092,161 tax-paid bot- drawals October 2,244,960 1,975, 019 2,080, 789 101,064 44,731 42,874 6, 489, 417 fling houses' November 2,145,833 2,146,013 2, 292, 331 88,777 42,117 44,237 6, 758, 308 December 1,612, 684 1, 420,002 1, 330, 333 79, 533 52, 325 33, 981 4, 526, 868 January 2, 654, 343 1,635, 391 1, 564, 951 65, 553 54, 383 56,876 6, 031, 497 Whisky 122, 614,182 12,424,451 136, 038, 633 February 2, 113, 508 1, 735, 555 2, 186, 061 84,791 51,064 45, 210 6,216,189 Rum 1, 767, 702 45, 747 1, 813,449 March 1, 009, 249 2, 137, 761 3, 909, 321 93,960 93,719 35, 145 6,729,135 Gin 14, 395,877 1,032 14, 306, 900 al rl 456,087 1,558,582 2, 591, 786 88,079 41,349 19,371 4,753,254 Brandy 2, 257,651 83, 228 2, 390,870 403, 259 1, 520, 460 2, 737, 233 54, 918 25,107 17, 357 4, 758, 334 Cordials and liqueurs 9, 755, 808 4, 4, 426, 894 Alcohol 755, 806 June 212, 890 1, 523,895 2, 585, 632 55,128 28, 799 20, 550 232,167 232, 167 Other spirits 170, 393 342 170.735 Total 19, 675,212 20,650, 946 25, 892, 987 904,227 982,077 2 415, 716 68,021.165 Total 196, 193, 780 13, 554, 800 159, 748, 580 I Includes imported as well as domestic liquors. I 2 Represents high-proof spirits produced at distilleries. Includes imported spirits bottled after withdrawal from customs custody or used by rectifiers. ' Includes 262,410 proof gallons of rum, 86,606 proof gallons of gin, 32,129 proof gallons of cordials and liqueurs, 16,248 proof gallons of vermouth, and 28,323 proof gallons of unclassified spirits. TABLE 73. -Distilled spirits: Production, tax-paid withdrawals, and stocks on hand TABLE 71.-Rectified spirits and wines: Alcoholic liquors' used in rectification, by June 80, of whisky and of total distilled spirits,' fiscal years 1934-1942, inclusive kinds and by States, fiscal year 1942 [Tax gallons] [Proof gallons] Produced Withdrawn tax-paid Stocks, June 30 High-proof Misce9 Fiscal State Alcohol Whisky spirits , Brandy Wine lane ous Total year ende J Total Total ' une 30- Whisky Total distilled Whisky distilled Whisky distilled- spirits spirits 626, 708 162, 376 212, 961 156, 011 21, 805 30, 904 1, 210, 765 spirits California 1, 188 Colorado 1, 161 27 it 173, 348 9, 919 1, 089 16,032 776, 652 Connecticut 8939, 305 190, 859 i 82, 352, 666 76, 506, 388 74 40 1, 020 1, 524 18, 875, 964 22, 446, 622 57, 717, 662 63, 665, 017 Hawaii 390 lig 149, 112,923 169. 126, 472 50, 780, 940 58, 083, 021 152, 807, 236 1,031,635 1,936.047 3,990,842 103,237 103,456 78,889 7, 2E, 106 223, 659, 539 160,755,394 Illinois 19, 225, 845 253, 867,925 67,299, 166 76,330, 524 300, 658.508 310, 803. 839 Indiana 2,653, 704 4, 126, 314 7, 400,129 2, 084 20, 472 23,142 223,457,850 258, 956,886 72, 616, 195 2,991, 366 17, 974 2,165 309 7, 035, 442 87, 721, 649 445. 285,663 462, 607,980 828,675 3,194,953 ai 102, 895,872 160,155,924 Kentucky 125.869 68, 611, 850 85,999, 786 .971, 150,539 497,527, 755 Louisiana 109, 024 2, 239 17, 051 1,627 76 852 93, 003, 917 145, 326,178 72,069.023 92, 427,100 5. 351 2,372 33, 373 978, 899, 618 522, 058,134 Maine 25,650 i 98, 993,303 143, 955, 192 81, 267, 368 103,981 635 2,042, 139 4,794,906 5, 126, 601 20,843 21, 126 13,470 12, 019, 085 ti 121, 851,983 480.937,609. 625, 394, 924 Maryland 2,691,935 175,208, 746 80, 541,974 102, 685, 625 504,080, 691 551,424, 175 1,650,681 590,669 213,432 95,115 111, 834 30,279 Massachusetts 314,023 120, 257, 424 2 157, 981, 798 84, 709,171 119, 275,170 516, 918,887 ' 638538,910,306 Michigan 1613,961 25, 474 8,111 75, 700. 14,413 23, 364 , Minnesota 119, 012 38,980 12,705 67,600 8,690 367 247,354 162,624 7, 026 42,024 1, 859 513 213,796 Exclusive of ethy alcohol. Missouri 4,317, 574 New Jersey 2, 563, 057 699, 762 971,162 60,158 12,369 21, 066 2 Exclusive of high proof spirits and unfinished spirits produced at registered distilleries. Not available 159 101 8, 258 215 7, 453 for publication. New Mexico 720 2 463, 690 New York 959, 538 640, 397 637, 846 122, 796 15, 748 87,365 1,091, 268 631,879 1,345,078 40,662 22,382 17, 077 3, 148,346 Obio 6 67 Oregon 61 TABLE 74.-Fermented malt liquors: Production and tax-paid withdrawals, by 129,906 104, 563 64, 887 11,826,908 Pennsylvania 5, 212 531 3, 581, 407 2, 733, 609 months, fiscal year 1942 Rhode Island 5, 640 4,752 9,672 20 19,984 84 4, 337 12, 283 Tenn eS960 7,862 [Barrels of 31 gallons] 515 285 206 I, 006 Vermont 2 21, 092 Washington 11,263 5, 351 4,911 65 30,369 11, 738 267 5,269 13,763 1,414 62,820 Wisconsin Tax-paid withdrawals 25,892,987 904, 227 482 077 ii 415, 716 68,021, 165 Total 19,875, 212 20, 850, 946 Month Production Total In barrels By pipe line Includes imported as well as domestic liquors. and kegs for bottling Represents high-proof spirits produced at distilleries. Includes 252,410 proof gallons of rum, 86,606 proof gallons of gin, 32,129 proof gallons of cordials and July 8, 592, 599 8, 307, 587 liqueurs, 16,248 proof gallons of vermouth, and 28 323 proof gallons of unclassified spirits. August 2, 642, 844 3, 664, 743 6,025, 128 5, 157, 494 2, 849, 576 3,507,918 September 5, 340, 702 5, 296, 078 October 2, 270, 345 3, 026, 733 5, 058, 173 4, 988, 70.5 2, 103, 855 2, 884, 850 November 3,880,906 4, 122, 774 December 1, 842, 210 2, 280,564 4, 532, 448 4, 638, 362 1, 957, 510 2, 680, 862 January 4, 459,148 3, 990, 655 February 1, 580, 532 2, 410,12 4, 453, 636 3, 775, 506 1, 565, 651 2, 209,855 March 5, 226, 771 4, 651, 712 April 1, 926, 400 2,725,312 5, 777, 698 5, 076, 939 2,098, 856 2 978, 083 May 6, 157, 377 5, 990. 446 June 2,306,911 3, 683, 535 6, 212, 116 8. 859, 961 2,654,619 3, 205, 392 Total 63, 716, 697 60,856, 219 25, 599, 309 35, 256, 910 REPORT OF COMMISSIONER OF INTERNAL REVENUE 164 REPORT OF COMMISSIONER OF INTERNAL REVENUE 165 TABLE 76.-Fermented malt liquors: Withdrawals, tax-paid and tax-free, by States, TABLE 75. -Fermented malt liquors: Breweries operated, production, withdrawals, fiscal year 1942 losses, and stocks on hand June 30, by States, fiscal year 1942 [Quantities in barrels of 31 gallons] [Barrels of 31 gallons]

Withdrawals Tax-paid withdrawals Tax free withdrawals Number On hand of brew- Production Losses June 30 State Total with- State arias op- drawals Tax-paid Tax-free s in barrels By pipe line Consumed For cereal erated i and kegs for bottling on premises beverages For export 156 2 1, 031 2, OM 43 Alaska Alaska ' 2, 003 43 1 16,222 17, 152 129 963 4,719 Arizona 2,046 Arizona 15,865 113,591 309,381 3, 138 14, 014 129 17,281 24 2, 881, 913 2,838, 609 California 233, 306 California 327,543 322,639 1,142 6,643 61,616 2,605, 303 7,990 506 7, 369 2, 854, 474 Colorado 4 42,226 Colorado 132,683 189,956 1,142 7 323, 394 302, 256 9, 524 21, 768 Connecticut 323,781 Connecticut 468 1, 622 5, 200 161,076 141, 180 2,941 6,583 311, 780 2 55,865 65, 330 Delaware 23,935 31,395 Delaware 160, 625 152, 405 728 6,170 26,423 468 55,798 District of Columbia 1 35, 912 District of Columbia 18,906 133,499 728 6 285,800 279, 322 1, 267 8, 857 Florida 153, 133 Florida 460 3,576 10,284 24,143 255,179 1,267 280,589 1 95,198 92,587 Georgia 26, 207 66, 380 Georgia 61, 666 64, 373 151 2, 586 10, 658 460 93,047 Bewail 7 7,377 Hawaii 4, 649 59, 724 151 4 41,006 39, 015 454 1,133 Idaho 64,524 Idaho 3, 767, 316 80,470 121,088 585, 352 13, 962 25,053 451 39,969 Illinois 44 3, 941, 002 Illinois 1, 442, 153 2, 325, 163 18,178 346 61,946 13 2,188, 785 2,122, 480 6,898 57,019 290,481 Indiana 3,847, 786 Indiana 119, 301 910 6, 667 19, 682 407, 490 1,714,990 6, 898 2, 129, 378 Iowa 4 125, 327 Iowa 43,483 75, 818 910 7 1,126, 540 1,097,945 7, 989 30, 211 122, 889 120, 211 Kentucky 41, 851 96, 757 Kentucky 262, 204 835, 741 4, 337 3, 535 117 1, 105,1134 6 1, 142,865 1,091, 412 4, 152 Louisiana 74, 461 Louisianayland 1, 399, 4% 8, 103 34,984 170, OM 1, 016, 951 4, 152 1,095, 564 Mar yland 7 1, 443,384 Maryland 465, 273 934,155 6, 806 1, 297 14 1,439,820 1,350,811 11,655 85, 065 177, 506 Massachusetts 1, 407, 531 Massachusetts 3, 122, 072 21, 041 96,983 414,188 843,083 507,728 11,015 579 61 1,362,466 Michigan 31 3, 215. 824 816,844 Michigan 1, 158,687 1,963, 385 12,164 22 2,156,4722,156, 2,064,209 28.841 71,693 Minnesota 8, 877 3, 143, 113 Minnesota 55,350 172,630 816,354 921, 692 1,142, 517 8, 513 20, 328 2,093, 050 13 5, 669, 188 5, 407, 402 Missouri 1, 907, 072 3, 500, 330 Missouri 174, 156 172,379 1,326 4, 224 30,836 24, 267 4, 508 26, 575 5, 462, 752 Montana 8 16,617 66,295 Montana 97, 576 74, 803 1, 326 173, 705 5 585,199 571,383 1,886 Nebraska 112, 964 Nebraska 13, 621 20 600 3, 680 458, 419 1, 886' 573, 269 Nevada. 2 14, 309 Nevada 9, 046 4, 575 20 1 35,794 34,055 245 2,234 4, 114 13, 641 New Hampshire 184, 035 535,518 New Hampshire 18, 774 15, 281 245 34, 300 13 4, 315,703 3, 966,750 126, 874 New Jersey_ 2, 121, 016 New Jersey 9, 220, 209 185,080 321, 346 1, 489, 490 1, 845, 734 14, 828 112.046 4, 093,624 New York 49 9, 747, 375 New York 6, 780, 226 3, 439, 983 41, 213 17, 936 1 117, 264 112, 766 138 5, 228 , 14,481 125, 931 9, 405, 289 North Carolina 142,911 614,837 North Carolina 9, 658 103. 108 138 112, 904 44 4, 483, 206 4, 331, 903 25,800 Ohio 1, 668, 700 Ohio 58,178 54,233 375 1,842 11,742 2, 663, 203 17, 284 7,906 610 4, 357, 703 Oklahoma 2 32,796 Oklahoma 6, 952 47, 281 375 4 175,640 169,620 565 5,819 Oregon 54, 608 Oregon 6, 862, 417 51, 778 250, 702 944,565 66,881 102,739 565 170,185 Pennsylvania 72 7,202,600 Pennsylvania 3, 297, 533 3, 564, 884 38,288 2 740,068 686,106 7,853 42,761 104,836 13,490 6, 914, 195 Rhode Island 96 175 Rhode Island 421,134 264, 972 3, 627 4, 226 693, 959 1 2,896 2,856 40 South Dakota 1,354 South Dakota 199,123 1.369 8,904 21, 177 1,502 40 2,896 Tennessee 3 202.853 142,332 Tennessee 13,590 185,533 1,369 7 962,980 934,162 3,667 35,408 Texas 200,492 Texa s 121,880 452 5,672 21, 947 70, 450 863, 702 3, 667 937, 819 Utah 2 ' 126, 528 28, 559 Utah 49, 288 72, 592 452 4 144,042 132, 271 775 8, 107 Virginia 122, 332 Virg 992,818 4,524 25,959 182,125 6,888 125,383 775 133,046 Washington 13 1, 016, 395 Washington 409,746 583,072 2,814 1 31,723 30,552 470 1, 173 4, 265 1,710 997,342 West VVirginia 129,617 220,580 1,127,093 West Virginia 2, 160 28, 392 470 31, 022 Wisconsin '73 6,826,194 6, 486,972 Wisconsin 3,246,853 3, 240. 119 3 54,424 52,086 379 3,765 10,661 22, 348 11, 693 95, 576 6, 616, 589 Wyoming Wyoming 18,914 33, 172 379 52,465 63, 716,697 60, 856, 219 798,873 2, 173, 238 8, 935, 292 Total 630 Total 25, 599, 309 35, 256, 910 265,122 67,337 466,414 61,655,092

Number operated during any part of the year. Including amounts consumed on bgewe y premises.

REPORT OF COMMISSIONER OF INTERNAL REVENUE 167 166 REPORT OF COMMISSIONER OF INTERNAL REVENUE 77.-Fermented malt liquors: Materials used in production, by kinds and by TABLE 79.-Cereal beverages:] Plants operated, production, and withdrawals, by TABLE States, fiscal year 1942 States, fiscal year/942 • [Quantities in gallons 9 [Pounds]

Number of Grain and grain products 1 Produc- With- CM hand . Sugar and Hops and State plants tion drawals June 30 State sirups hop extract operated I . Malt Corn Rice Ca CI C‘ California 25,327 '24,862 2, 015 . 699 Connecticut 14,105 46, 370 10, 000 12,028 Alaska 542,900 194,467 1,700 7, 700 Illinois Arizona 1, 570, 484 Kentucky 81, 964 75, 485 6, 541 III, 267, 058 28,345,860 4, 872,030 4, 684, 279 23, 374 California 2, 346, 200 9, 266 156, 751 Massachusetts 21, 173 Colorado 11, 181,734 1, 395,980 484, 964 469, 898 37, 944 11, 540, 661 3, 481, 256 1,332,939 216,330 Minnesota Connecticut __ 32,485 Missouri 97, 154 91, 636 11, 935 2,141,030 760,680 460, 071 434,155 32,147 Delaware 107,500 76780 New York [e' District of Columbia 5,394,419 1,683,000 908,500 211, 358 206, B25 6,975 53,250 811,375 162,303 Ohio er 9, 715, 149 3, 188, 600 287, 680 261, 919 5,890 Florida 3,096, 500 1,096, 320 456,300 47,250 Wisconsin Georgia 19,663 1,639,280 14,600 2,480,097 176,957 103, 447 Hawaii 45, 400 5,392 22,761 Total 23 1, 669, 691 1, 614, 387 Idaho 1, 523,026 387,861 126, 532,168 51, 268, 040 4,290,881 5,322,873 1,876, 392 Illinois 1,000 4, 086, 883 1,054,341 Indiana 79,277,927 23, 637,910 Containing less than one-half of 1 per cent of alcohol by volume. 4,209, 381 1, 393,020 181,350 69,607 Iowa 5, 253, 800 913,822 564,830 I Standard United States gallons of 231 cubic inches. Kentucky 37, 734,013 9,169, 730 Number operated during any part of the year. 36, 388, 411 3, 716, 795 7, 142, 700 6,960,541 555,888 Louisiana 6,035,308 829,947 Maryland 54,102, 600 11,496,286 51, 184,975 6,415, 387 1, 530, 348 13, 581,072 1,229, 663 Massachusetts TABLE 80.-Still wine: Production and withdrawals, by months, fiscal year 1942 113, 782, 730 29, 465, 435 14,891,627 2, 122,093 1,615, 532 Michigan 2,028, 103 9,089, 030 1,081,484 Minnesota 75,700, 894 11,811, 254 193, 112,471 13, 244,980 70, 245, 600 1, 811, 060 3,411,631 [Wive gallons I) Missouri 377,929 89, 794 Montana 6,718, 765 799, 300 861,100 . 19, 584, 627 3,824, 000 2, 597,800 587,906 266,922 Nebraska 14,000 6,320 Tax-paid withdrawals Nevada 461,269 182,200 1,058, 880 220,320 577,917 23,565 New Hampshire 14,760, 225 2,440,290, 164, 085, 760 39, 725, 560 2, 505,258 New Jersey 103, 724,011 9, 294,432 18, 416, 692 5, 512,041 Over 14 Over 21 New York 357,287,826 Month Production ' Tax-free 3, 934,600 1, 238, 100 705,400 62, 025 withdrawals 8 Not over and not and not North Carolina 6,695,342 10, 173, 648 2,400,671 Total 14 per cent over 21 over 24 Ohio 155,165, 375 44, 241, 525 1,962,600 405,920 197,246 25,000 27,343 alcohol per cent per cent Oklahoma 1, 026,550 2,350 101, 788 alcohol alcohol Oregon 6,481, 775 838, 220 259, 895, 707 77,147, 227 2,072,914 27,101, 318 4, 139,847' Pennsylvania 17,846 6, 706,663 628,704 Rhode Island 26,147, 648 7,147, 434 72,4 2,000 1,077 July 2, 663, 995 2, 059, 346 7, 593, 566 2,186, 653 6, 377,127 29, 786 South Dakota 634,050 78,069 August 9, 379,131 5, 703, 627 7, 018, 242 2, 082, 527 4, 912, 503 23, 212 Tennessee 6, 728,400 911,730 2,010,200 32,034,111 ' 1,911,730 11, 530,800 756, 504 449,238 September 95, 734, 511 57, 342, &51 10, 125, 338 2, 897, 455 7, 178, 959 48,924 Texas 530,850 67,031 October 130, 888, 011 83, 456, 086 8, 543,179 2.676, 732 5, 853, 003 13, 444 Utah 4, 460, 420 604,830 5,072,322 1, 604, 830 271, 150 75, 140 November 54,156, 026 39, 478,220 8, 811, 308 2, 992, 368 5, 802, 051 16, 889 Virginia 686, 606 516,142 December 11, 827, 757 9,731,807 10,642, 936 3, 371, 765 7, 250, 878 20, 293 Washington 36,993,064 7, 115, 334 4, 158, 959 1, 179, 070 389,920 1, 905 16,142 January 2, 439, 963 2,129, 659 8,150, 250 2, 392, 386 5, 736, 254 21, 610 West Virginia 12,015,400 7, 548,697 2.933, 759 February 1, 846,125 1, 631, 474 8, 985, 336 2, 390,125 6, 572, sss 23,818 Wisconsin 235,942,826 78,222,050 1,867,362 380,735 255,453 32,687 March 1, 842, 793 2,1135, 445 9,460,, 027 2, 757, 363 6, 665,395 27, 269 Wyoming April 1, 309, 996 1, 655, 478 8,131, 07S 2, 800, 244 5, 804482 26, 252 25,198 2, 260, 303,931 566, 807, 517 171, 364, 293 147, 2171, 062 34, 511, 559 May 1,062,666 1, 651, 696 7, 027, 007 1, 993, 763 5, 008, 046 Total June 555, 289 874, 736 7, 538, 046 2, 052,977 5, 417, 486 27, 583 71, 578, 677 303, 278 In addition, 3,712,050 pounds of wheat and wheat flakes. Total 313, 706, 263 207, 700, 583 102,016, 313 30,134, 358

TABLE 78.-Fermented malt liquors: Production, tax-paid withdrawals, and stocks ; Standard United Sta es gallons of 231 cubic inches on hand June 30, fiscal years 1934-1942, inclusive Production represent the amount removed from tormenters, including wine to be used as distilling material in the production of brandy. Increases by amelioration and fortification occurring after removal Is of 31 gallons] from formenten are shown in table 83. [Barr Includes 203,565,204 gallons removed for use as distilling material, of which 186,892,860 gallons were "substandard" wine 0. e., produced with excessive water or residue materials); 1,849,87D gallons removed Withdrawn tax-paid for the manufacturd of vermouth; 1,255,185 gallons removed for the manufacture of champagne or artificially' Stocks carbonated wine; 818,907 gallons removed for export; 172,929 gallons removed for the manufacture of vinegar; Produced 38,358 gallons removed for family use; and 130 gallons removed for use of the United States. Fiscal year ended June 30- In barrels By pipe line 31211° 30 Total and kegs for bottling • 254, 451 8,011, 588 6, 908, 581 1934 37, 678, 313 32, 266,039 24, 45, 228, 605 42,228,831 31,274, 069 10,954, 702 7, 766, 433 1936 16, 328, 542 8,659, 482 1936 51, 812,002 48, 759,840 32,431,298 58, 748,087 55, 391, 960 32,462, 136 22, 929, 824 9, 591,466 1937 24,266,063 9, 660, 903 1938 56, 340, 163 53,926, 018 29, 659, 055 63,870, 553 51, 816, 874 27, 086,1389 24. 729,985 9, 447,166 1939 27, 004, 065 9,019,354 1940 54, 891, 737 53, 014, 230 26,010, 165 55, 213,850 52, 799,181 24,959, 014 27,840,167 9,037, 708 1941 599,309 35, 256,910 8, 935, 242 1942 63, 716, 697 60,856, 219 25,

490953-42-12

168 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INWERNAL REVENUE 169

TABLE 81.-Still wine: Bonded wineries and bonded storerooms operated, produc- TABLE 82.-Still wine: Tax-paid withdrawals and stocks on hand June 30, by tion, withdrawals, losses, and stocks on hand June 30, by States, fiscal year 1942 alcoholic grades and by States, fiscal year 1942 Wine gallons [Quantities in wine gallons] Tax-paid withdrawals On hand nine 30 Number of premises oper- Withdrawals aced 0 Over 14 Over 21 Over 14 Over 21 State • Not over and not and not Not over and not and not State Produc- Lo On hand 14 per cent over 21 over 24 14 per cent over 21 over 24 Bonded don 1 June 30 alcohol per cent per cent alcohol per cent per cent Bonded, store- alcohol alcohol alcohol alcohol wmer. rooms Tax-free Tax-paid les only Alabama 1, 723 Arkansas 71,939 403,481 216, 157 416,506 183,570 79,391 Alabama 1, 008 207 87 I, 723 California 12, 517, 126 39, 409, 972 62,302 37, 576, 525 70, 711, 579 4, 729, 242 Arkansas 833, 168 160,153 691,-071 69, 499 679, 467 Colorado 49,866 360,103 50,391 47,761 ______et

-• 341 33, 628 159, 410 1, 466 California ■ 61 298, 938, 772 203, 467, 577 51, 989,400 4, 773, 318 113, 017, 396 Connecticut 242, 252 704,189 66,322 528 Colorado ba 12, 894 409, 969 12, 173 98,152 75,037 Florida Connecticut 2 57, 732 25, 348 946, 782 13, 671 194, 504 Georgia 1,108, 316 133, 187 285, 181 45, 001 Florida 77, 479 403 75, 037 19, 658 66, 850 Hawaii 10, 572 3, 372 7, 919 684 2,688 Georgia CD Cn 1, 430, 337 246, 026 1, 246, 503 24, 125 330,182 Idaho 14 692 386 356,813 688,079 Hawaii CO 4, 058 10, 572 673 11, 291 Illinois 1, 396, 294 3,992, 466 Idaho 2, 318 10 706 95 3, 372 Indiana 434 4,749 2,414 9,081

t: IC 8, 645 40, 571 Illinois C h 14 211, 343 2, 843 5, 338, 146 69,138 1, 044,882 Iowa 7, 481 153, 436 Indiana 1 5, 183 66 11, 495 Kentucky 27, 352 168, 471 1, 075 37, 627 58, 908 899

Iowa 00 24, 837 388 160, 917 1, 428 49, 218 Louisiana 283,885 350,499 722 39,757 138, 833 43, 561 Kentucky Ca 1 400 196, 898 1, 591 97, 434 Maryland 79, 329 230,233 64, 286

Louisiana al 2 67, 817 312 635, 106 12, 422 178, 590 Massachusetts 309,165 1, 743, 145 43,.063 216,806 :.

Maryland ta 2 68, 170 3, 418 309, 562 5, 407 107, 847 Michigan 175, 057 1, 685, 674 718, 942 909,108 1, 074 Massachusetts_ . 2 3, 532 2, 052, 310 22, 918 259, 869 Minnesota 2, 884 7, 027 12,101 33,076 Michigan 3 969, 942 12, 976 1, 860, 731 60, 287 1, 629,129 Missouri 55,862 218, 138 130,410 67,326 •

Minnesota - 13, 695 9, 911 3, 885- 4a 177 27, 233 26, 306 10,871 8,158 a Nevada

-• 654, 822 511,161 6, 076 Missouri ■ 2 49, 965 227, 386 274, 000 11, 663 197, 736 New Jersey 1, 801;569 3, 046, 640 634 Nevada 1 622 16 53, 539 1, 688 19, 029 New Mexico 6, 581 4, 811 14, 305 3, 483

New Jersey t ta 4 2 649, 039 505, 510 4, 848, 743 80, 096 1,172, 059 New York 8, 540, 348 12, 566, 598 15, 926 3, 524, 662 5, 247, 067 622, 375

CO 415 11, 392 999 17, 788 12, 057 199, 871 8, 537 New Mexico 10, 220 North Carolina 201, 996 .

New York aa 14 5, 441, 470 1, 434, 206 21, 122, 872 691, 732 9, 294,104 1,077, 732 1, 188, 381 1, 611, 809 593,953 I- Ohio 218, 692 930 214, 053 , 9,048 208, 408 148,700 97,703 149,348 135,399 North Carolina Oregon ■ - a

■ 1, 267,100 244, 876 2, 266, 113 123, 830 2, 205, 762 2, 499, 728 122,692 276,097 Ohio C 1 Pennsylvania 774,622

Oregon 19 298, 738 106, 293 246, 403 28, 602 284, 747 4, 659 2, 559 4, 941 1, 069 South Carolina

Pennsylvania GI 4 6, 087 5, 200 3, 274, 350 30, 010 398, 789 Texas 31, 736 38, 192 23, 874 33, 604 a South Carolina_ l 9,585 7,218 520 6,007 Virginia 603,804 984,147 5, 735 132,073 106,835 2 17, 575 ' 39 69, 928 8, 513 57, 978 Washington 489, 377 1, 091, 322 305, 725 840, 550 4, 764 O CO o Tre:glasnia C 334, 407 113, 032 1, 593, 686 25, 701 238, 908 West Virginia 5, 669, 257, 402 3, 341 14, 867 Washington 2, 663, 793 1, 129, 997 1, 580, 699 97, 889 1, 151, 039 Wisconsin 69, 544 181, 898 29, 857 69, 012 West Vunima 1 263, 071 5, 425 18. 208 Wisconsin 1 9,990 251,442 1,811 93,869 Total 30, 134, 358 71, 578, 677 303, 278 46, 634, 848 81, 215, 317 5, 345, 287 Total 1,010 116 313, 706, 263 5 207, 700, 583 102,016, 313 6, 207, 954 133, 195, 452 TABLE 83.-Still wine: Ameliora ion and fortification occurring after fermentation, Number operated during any part of the year. by States fiscal year 1942 1 Production represents the amount removed from fermenters, including wine to be used as distilling ins Ione material in the produc ion of b andy. Increases by amelioration and fortification occurring after removal from fermenters are shown in table 83. 3 See footnote 5 of tab e 80. Wine amel- Resulting Wine for- Resulting State iorated product tilled product

Arkansas 1, 002, 961 I, 173, 178 629, 374 734, 782 California 8, 973, 446 9, 873, 277 73, 277, 367 85, 791, 631 Colorado 21, 593 23, 752 332 394 Connecticut 6,095 6, 757 51, 499 - 66, 241 Florida 30, 509 32, 334 Georgia 1, 688, 720 1, 819, 418 Hawaii 1, 869 1, 989 5, 233 5, 792 Illinois 98, 018 108, 692 Louisiana 234 275 Maryland 68, 480 73, 439 Michigan 1, 515, 865 1, 714, 367 777,989 843,790 Minnesota 210 420 Missouri 33, 135 42, 702 8, 123 8, 460 New Jersey - 479, 938 501, 649 163, 371 220,376 New Mexico 235 250 New York 3, 907, 362 4, 231, 784 744, 865 838,173 North Carolina 225, 337 672,217 Ohio 617, 067 199,182 442, 246 507, 106 Oregon 125,5 199, 182 1,888 2, 327 Pennsylvania 25, 505 29,1192 South Carolina 8, 586 9, 205 Texas 19,165 20, 931 Virginia 217, 559 232,855 162, 639 206,674 Washington 1, 314, 697 1, 392, 957 780, 301 887, 624 Total 19, 945, 899 22, 403, 861 77, 045, 205 1 90, 101, 209

I In producing fortified wine, a total of 25,057,391 proof gallons of brandy was used.

REPORT OF COMMISSIONER OF INTERNAL REVENUE 171 170 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 85.-Sparkling wine: I Production and tax-paid withdrawals, by months, TABLE St-Still wine: Materials used in production,' by kinds and by States, fiscal year 1942 fiscal year 1942 [Number of half-pint units +] Kind Arkansas California New Jersey New York Tax-paid withdrawals A. Fruits, berries, etc. (pounds): Month Produc- 6, 384, 391 2, 197,926, 234 1,368,919 11, 819, 166 . tion Grapes Total In half In pints In other Blackberries 199, 856 221,003 598, 853 1, 763, 617 pints In quarts sizes Apples 270,292 Raisins 7,015, 370 2,750 1, 425 Peaches 166, 882 568, 680 2, 000 94, 414 July 1, 892, 054 1,221,992 148, 934 144, 658 925,140 3,200 Loganberries 46,198 54, 205 48,605 August 1, 491, 960 1,436,286 171, 151 194, 658 1,060, 308 4,149 Prunes 1, 259, 820 September 1, 570, 604 2, 236, 349 190,892 232, 244 1,803, 502 9,021 Cherries 10, 650 125,148 October 2, 338, 086 2, 473, 185 203, 717 321, 876 1,937,956 9, 636 Figs 974, 814 1,775 November 2,231, 680 2, 756, 660 208, 387 348,074 2,189,924 12,276 Currants December E 332, 282 3,065, 682 255, 453 307, 000 2, 431,084 12,126 Apricots 487,166 3, 000 36,045 January 1, 567, 486 897, 022 108, 372 115,158 670,972 2,620 Plums 2, 258 142, 370 February 1,818, 887 711, 737 86, 08,4 98, 460 519,688 7, 506 Grapefruit March 1, 502,129 587,767 79, 023 71, 322 431, 604 5, 818 Strawberries 78,672 April 3, 135, 691. 828, 675 88,610 93,798 451, 636 4,641 Elderberries 1,150 27,013 May 2, 405, 342 658, 168 150,094 90,834 414, 036 3, 204 Youngberries June 2, 295, 315 876, 398 140, 577 95,228 633, 940 8, 653 Oranges 3, 700 Nectarines 33, 460 Total 24, 581, 516 17, 559, 881 1,831,284 2,171,310 13, 475, MO +81,407 Olympic berries Honey 18, 786 Gooseberries 1 Includes champagne, other parkling wine, and artificially carbonated wine. Other 5, 968 aa 2 Reported figures have been converted to one-half pint units. Data on spark ing wine are reported to B. Juices, including concentrates (gallons): the Bureau in bottles and other containers of varying s ass according to the number of laxab e units con- Grape 62, 485 701, 071 16,944 819, 863 tained. The tax is payable "on each ode -halt pint or fraction thereof" of "each bottle or othe container." Apple 27, 273 92,250 197,154 25, 165 Represents 25,359 half-pint units In three-fourths quarts and 56,048 half-pint units in magnums. Blackberry 380 3, 800 691, 891 Peach 29, 750 TABLE 86.-Sparkling wine: 1 Cherry 140,115 29,000 Number of producers, production, withdrawals, losses, Loganberry 32, 600 and stocks on hand June 30, by States, fiscal year 1942 Other 72 180 2, 405 [Quantities in hall-pint units']

Washing- All other Total Kind Ohio Oregon ton- States Number Withdrawals of pro- Produc- State ducers Losses On hand operat- tion June 30 A. Fruits, berries, etc. (pounds): Tax-paid Other Grapes 4, 424, 680 286, 7p2 11,035, 755 11, 208, 573 2, 244, 454, 510 in g a Blackberries 600, 987 156,013 494, 388 4 3, 952, 371 7,987,088

1, 000,376 60,660 6, 502,137 136, 278 7, 959, 743 1-1 C Apples Arkansas_ Raisins 165, 945 7,185,490 2,112 3,288 294 148 340 5, 040 50, 491 2, 586, 360 3, 473, 867 California 6,910,331 4,349,876 166, 030 414,795 Peaches Illinois V 4,935,358 Loganberries 299, 856 1,034, 705 77, 727 1, 560, 796 0 221,778 150 132,254 Massachusetts 1 Prunes 5, 200 229, 447 1, 494, 467 7,447 140 13,727 Michigan 87,000 Cherries 104, 513 231, 608 601, 768 ' 110, 820 1, 184, 507 i- 133,344 3,217 95,513

Missouri i 75 976, 664 C 4, 398, 279 1, 744,093 165, 273 182, 074 4, 456, 931

Figs O N 351, 730 613, 425 965,355 New Jersey • 3, 071, 505 2, 897, 636 91,809 54, 724 Currants 200 New York 1, 631,132 Apricots 2, 500 528, 711 9, 500,120 7, 960, 133 173, 711 372, 718 8, 608,194 -344, 345 2,810 491,783 Ohio 432,485 321,985 17,064 643, 093 Plums Pennsylvania 1, 142, 679 Grapefruit 427, 297 427, 297 508 75 753 61, 853 140,525 Texas 480 Strawberries Virginia 4,800 Elderberries 5, 040 39, 768 72,971 1,849 68 733 49, 383 Washington 2,286 2,280 Youngberries 35, 653 12, 997 Wisconsin 320 1,348 Oranges 3 38, 840 42, 543 177, 398 125,184 271 88, 539 33, 460 Nectarines Total Olympic berries 20, 402 20, 402 C113 24, 581, 516 1; 559, 881 I 614, 181 1,084, 793 20,991, 572 Honey 720 19, 506 Gooseberries 15, 369 15, 369 6, 825 4, 458 10, 896 1, 561 29, 776 Includes artificially carbonated wine as follows: Production, 1,01 ,161; tax-paid withdrawals, 1,020,463; Other other withdrawals, 13,212; losses, 18,906; and on hand June 30, 244,005 half-pint un ts. B. tuices, including concentrates (gallons)+ See footnote 2 of table 85. Grape 256.642 300 3, 868 157, 619 Z 018, 592 96, 149 52, 646 78, 107 1 280, 513 849, 460 Number operated during any part of the year. Apple 4 In addition, 8 bonded storerooms in California; 4 Blackberry 27, 364 1,271 605 38, 558 763, 869 in Illinois; 1 in Massachusetts; 2 in New York; I in Peach 214,951 244,701 Pennsylvania; 1 in Texas; and 1 in Wisconsin. 6,024 4, 889 180,028 a All converted into still wine with the exception of 333,171 hall-pint units removed in California, Missouri, Cherry New Jersey, and New York for export. Loganberry 488 2, 100 35,188 Other 1, 834 48 2, 608 1.101 8, 248

I Exclusive of sugar and other sweetening material. Represents fermenting material crushed or pressed and deposited in tormenters for the product' on of wine, =lading wine used in he production of brandy. a States in which more than 250,000 pounds or 100,000 gallons of a given material were used are footnoted. Includes 437,979 pounds used in Georgia, 234,164 pounds in Illinois, 8,359,735 pounds in Michigan, 410,813 pounds in MISsourt, and 898,387 pounds in.North Carolina. Includes 2,899,074 pounds used in Georgia, 293,871 pounds in Michigan, and 395,373 pounds in North Carolina. Includes 1,987,860 pounds used in Georgia and 388,908 pounds in Michigan. Used in Florida. . 7 Includes 191,940 gallons used in Virginia. Includes 180,051 gallons used in Georgia.

172 REPORT OF COMMISSIONER OF INTERNAL REVENUE. REPORT OF COMMISSIONER OF INTERNAL REVENUE 173 wine.' Tax-paid withdrawals and stocks on hand June 30, TABLE 89.-Vermouth: 1 Number of premises operated, production, withdrawals, TABLE 87.-Sparkling by size of container and by States, fiscal year 1942 losses, and stocks on hand June 30, by States, fiscal year 1942 [Quantities in wine gallons] [Number of half-pint units l]

Number Withdrawals Tax-paid withdrawals On hand June 30 of prem- State Production Losses On hand Isesaced' oper- June 30 State In other Tax-paid For export In half In other In half In pints In quarts In pints In quarts sizes pints sizes • C r pints gw R§EF California O to 895, 419 29, 659 18, 333 476,920 Connecticut o 22,940 7-t I Ar 884 330 16 Illinois v 17, 293 1, 536 1, 728 3, 993 Arkansas 24 3,974, 580 49,412 o . 761 28, 470 804, 034 ■ 3, 500,468 18, 587 107,332 Kentucky .V California 194,173 638, 648 37,722 88, 820 C, O 337 11, 544 36,486 173, 748 5,712 Maryland ..1 Illinois 3, 532 9,848 a 0 93 2, 457

347 .T Massachusetts 1,189 1, 858 4,600 70,600 Massachusetts 3,316 645 7, 280

12, 424 A 79,008 12,489 ssouri 1. Mi 32,832 21, 504 CO gri R Michigan 19,360 1 8, 168 6, 171 593, 024 3, 838, 378 , 521 223,644 1, 408, 848 New Jersey CO 3

103, 633 E7 Missouri 1, 355, 736 15, 712 -1 06, 602 9,403 3,460 88,173 ,§ 65, 876 193, 808 - 1, 655, 620 23, 880 New Jersey New Jersey 858,252 259, 984 1, 519, 396 6,863,988 28,488 706 25, 630 29, 241 335, 809 609,679 930,184 6, 385, 681 24, 685 96, 322 Ohio 20, 808 aR 734 New York 6, 086 11, 614 256, 508 855,720 18, 837 Pennsylvania 13,129 44,828 264,116 7,040 . 6, 955 - Ohio 45 384 324 Virginia 120 4,599 Pennsylvania_ 24 196 288 4,800 33 99 Texas 480 Wisconsin 600 7 57 4,811 1, 224 I Virginia 119 506 400 792 1,488 946 Total 225 1,921, 514 Washington 2,369 7,446 58,724 1, 474,105 64, 692 54, 361 979, 898 Wisconsin 12,960 13,344 98, 880 13, 475,880 81, 407 308, 607 3,429, 224 17,121,932 4 134 809 For Imo uc ion of vermouth at rectifyingyg plants, see table 69. Total___ 1,831, 284 2, 171, 310 3 Number operated during any part of the year.

Includes artificially carbonated wine as follows: Tax-paid withdrawals-In half pints, 287,731 in pints, TABLE 90.-Still and sparkling wines: Production, tax-paid withdrawals, and stocks half-pint units; stocks on hand June 30-in b all pints, 118,708; in quarts, 58404;8, and in other sizes, 25,620 units. on hand June 30, fiscal years 1934-1942, inclusive 41,879; in pints, 60,478; in quarts, 128,708; and in other sizes, 12,940 half-Pint 2 See footnote 2 of table 85. Represents 25,359 half-pint units in three-fourths quarts and 58,048 half-pint units in magnums. Still wine (wine gallons) 8 Represents 24,744 half-pint units in three-fourths quarts, 106,688 half-pint units in magnums, and 377 Sparkling wine 1 (half-pint units) I Fiscal year ended half-pint units in miscellaneous containers. June 30- Withdrawn Produced 2 Stocks Withdrawn Stocks Production and tax-paid withdrawals, by months, fiscal tax-paid June 30 11 • Produced TABLE 88.-Vermouth: 1 tax-paid June 30 year 1942 1934 77, 778, 388 14, 525, 688 50,168, 336 10, 657, 488 5, 688, 456 9, 015, 440 [Wine gallons] 1935 91, 930, 362 35, 418; 512 56, 476, 690 1936 6, 214, 445 5, 276, 263 9, 273, 563 170, 903,108 47, 483, 552 78; 471, 573 8, 277, 011 5, 799, 429 10, 781, 785 1937 122,045, 241 62, 117, 999 68,176, 305 Tax-paid withdrawals 9, 622, 525 7, 906, 213 11, 648,068 1938 228, 726, 368 61, 328, 789 102, 119, 796 9, 780, 274 7, 223, 416 13, 248, 748 1939 231, 959, 287 67, 563, 672 94, 947, 598 6, 683, 762 1940 8, 337, 846 12,943, 627 Over 21 212, 367, 737 82, 570, 831 93,421, 179 9, 634, 791 8, 376, 59 0 13, 207, 501 Produc- Over 14 1941 286, 371, 423 89, 669, 715 118, 529, 739 Not over and not and not 18, 210, 635 14, 464, 136 15, 872, 251 Month tion 1942 313, 706, 263 103, 490, 418 134, 175, 350 24,381, 516 17, 559, 881 20,991, 572 Total 14 per cent over 21 over 24 alcohol percent per cent alcohol alcohol Includes champagne, other sparkling wine, and ar ificially carbonated wine. Represents amount removed from fermenters, Including wine to be used for distilling material in the production of brandy. ' Includes vermouth produced at wineries. 133,448 83, 265 152 a 008 105 July 96, 515 59 140, 306 96, 574 96 August 192,804 161, 491 189 161, 206 TABLE 91.-Enforcement, Alcohol Tax Unit: 1 Seizures and persons arrested, by September 237, 962 171, 231 171, 161 70 months, fiscal year 1942 October 163,310 138, 418 79 138,180 150 November 196 179.746 101 December 200, 471 180, 043 63, 386 96,961 70 96, 719 172 January 103, 768 109 Seizures 124,465 102,877. 85 February 188,082 129,850 123 129,642 March 132, 415 132, 347 68 Month Persons April 155, 146 82,273 148 sum Distilled Wine Property arrested 135, 852 82, 421 Mash Automo- May 98,559 98,453 106 spirits biles Trucks (appraised June 181,302 value) 809 1, 472,018 1,278 Total 1, 921, 514 1,474,105 Gallons Gallons Gallons July 896 19, 799 652 461, 193 328 42 $182, 661 I, 904 For production of vermouth at rectifying plants, see table 68. August 949 19, 443 890 517, 320 332 53 177, 812 1, 834 September 937 19, 091 643 475, 826 296 October 53 170, 277 1, 843 1, 060 18, 181 5, 522 587, 755 280 35 182, 459 1, 953 November 821 14, 804 3, 125 515, 786 293 38 157, 159 1, 586 December 1, 458 16, 680 6, 020 786, 932 328 37 241, 910 1,991 January 1, 096 18,636 10, 929 522, 773 233 32 188, 486 1, 789 February 947 11,953 6, 595 373, 757 217 31 150, 242 I, 514 March 1, ON 16, 085 10, 028 423, 254 268 April 37 193.663 I, 853 951 12, 997 2, 851 348, 630 203 29 122, 220 1, 649 May 684 10, 038 3, 877 259, 117 June 161 28 102,340 1, 227 569 8, 034 489 199, 650 136 21 102 389 1, 040 Total 11,372 1 185, 741 51, 621 5, 471, 993 3, 065 436 1,971,618 20, 183

Includes seizures and arrests in cases adopted as well as in cases originated by he Alcohol Tax Unit. Not including 18 804 gallons of tax-paid liquors, 33 gallons of denatured alcohol, and 99 gallons of bay rum seized.

174 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 175 TABLE 92.-Enjorcement, Alcohol Tax Unit: 5 Seizures and persons arrested, by States, fiscal year 1942 TECHNICAL STAFF

TABLE 93. - Analysis of the work of the Technical Stall during the fiscal year 19.42- Seizures Income, profits, estate, and gift tax cases

Property State Automo- FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED Distilled Wine Mash buss Trucks (appraisd Stills spirits value) PART I-CASES NOT BEFORE THE BOARD OF TAX APPEALS r0" Gallons Gallons Gallons K (A) PROGRESS OF WORK 13, 539 15 422, 425 319 49 $205, 331 Alabama 1, 470 1, 039 Arizona 8 1 . 1,036 38,795 45 5 33,463 Revenue agent's finding or statutory Arkansas 132 10, 409 California 41 1, 239 8, 435 2, 378 3 notice I Colorado 1 3 25 Number 14 207 3 1, 005 5 2, 281 1481 of cases Connecticut 1 605 Deficiency Delaware 4 60 280 295 Penalty Overassess- 361 6 3 1, 891 aa 0 in tax District of Columbia 138,276 Florida 603 9,928 331 345,485 175 44

230,424 41 Georgia 2, 355 46, 422 1, 179, 609 268 91 465 240 Pending at beginning of year: 970 157 Hawaii 6 26 Awaiting Staff action Idaho 2 2, 646 894,892, 032 $2, 116,415 $2,828, 743 8, 252 459 132, 047 76 12 93, 499 Awaiting taxpayer's action on statutory notice di- Illinois 70 9, 540 rected or sustained Indiana 50 1,190 15, 520 21 3 678 15, 573, 351 287, 901 392,958 405 3 959 ° Received during year (net-transfers, etc., deducted), _ 6,024 87,173, 375 5, 334, 930 3,736,774 Iowa 4 37 1 1V 2,775 57 5 41,340 a Kansas 6 133 Total 633 7, 085 120, 456 136 12 47,808 9, 348 197, 588,758 7,789, 246 8,958, 473 Kentucky 5 4 2, 874 Louisiana 25 48 2 1, 327 ° Disposed of:

686 P" Maine 1 5 75 1 38, 991 22 2 14,139 Closed 4, 570 70, 585,121 2,134,927 2,811,827 Maryland 121 1, 445 10, 389 Petitioned to Board Massachusetts_ 23 2,789 995 20,232 12 6 25,584 1, 558 39,664,412 486, 567 962,001 835 3 1,545 Michigan 11 92 226 Total disposed of 5§ 4 1,884 a 8,128 110, 249,533 2,621, 484 Minnesota f 14 100 159 3, 773, 828 88 13 54, 949 Mississippi 496 4, 233 192 132, 764 Pending at end of year: 835 81 65,413 "I- Missouri 17 124 9 Awaiting Staff action 3 25 25 182 2, NO 74,975, 471 4,905,908 2, 461,824 Montana 3 1, 569 Awaiting taxpayer's action on statutory notice di- Nebraska 1 rected or sustained 1 1 g.WRrin 620 12,363, 754 261, 854 722,821 Nevada 15 184 New Hampshire__ __ I 13 921 Total 1,907 1, 851 116, 213 28 5 16, 717 3, 220 87, 339, 225 5,167,762 3,184, 645 New Jersey 37 694 New Mexico 5 62 558 210 14, 786 16, 864 567, 654 174 40 248, 618 New York 250 166,460 I For cases originally received in pre-90-day status, amount of agent in charge's finding; for cases originally North Carolina 1, 285 20,357 , 4 727,890 446 38 2 50 received in 90-day status, amount of statutory notice. North Dakota 11, 538 Ohio 121 1, 002 2, 324 16,652 27 3 3, 881 20 82, 017 195 , 11 89, 833 Oklahoma 279 81 (B) RESULTS OBTAINED IN CASES CLOSED Oregon 8 8 140 138 3, 537 5, 884 46, 294 61 8 37, 646 Pennsylvania 1, 827 Rhode Island_____. 5 302 865 6 Staff decision

105, 027 t South Carolina _ 986 11, 049 381, 850 238 16 1 1 204 irn Number South Dakota 131, 553 Tennessee 744 9, 470 67 336, 018 200 13 of cases 55,403 142 22 52,342 Deficiency Overasseas- Texas 413 2, 249 64 in tax Penalty ment Utah 180 2 147 1 100 1 541 Vermont 101, 418 Virginia 674 17,502 642, 175 194 30 Agreements on original consideration (including agreed 634 1 1,367 Washington 12 22 328 overassessments and agreed claim rejections) 3, 427 $23,047,595 $229,352 $1, 682, 645 West Virginia 196 669 739 19,368 17 8,445 8 Agreements on taffreconsideration after statutory notice 6 1 11, 391 Wisconsin 9 390 200 21, 819 67 628, 004 949 14, 660 Wyoming Defaults after consideration by Staff in pre-90-day or 90- day status (no petition filed) 646 5,471,993 3, 065 436 1, 971, 618 20,183 2,682,839 23,162 78,875 Total 11, 372 1185, 741 51, 621 Unagreed overassessments and claim rejections 430 1, 610 163 502, 494 Total 4, 570 26,360,048 I Includes seizures and arrests in cases adopted as well as in eases originated by the Alcohol Tax Unit. 263,626 2, 278, 624 2 Not including 18,804 gallons of tax-pa d liquors, 33 gallons of denatured alcohol, and 99 gallons of bay rum seized. • I Includes 5 cases with total deficiency of $12,512 involving bankruptcy proceedings which were con- sidered by the Staff and closed without agreement. Per cent of deficiency in tax sustained, 87.3; per cent of net deficiency and penalty sustained, 84.8. 176 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 year 1942 TABLE 93. -Analysis of the work of the Technical Staff during the fiscal - OFFICE OF CHIEF COUNSEL Income, profits, estate, and gift tax cases.-Continued TABLE 95.-Cases appealed to the United States Board of Tax Appeals, including FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED-Continued those appealed from Board decisions to appellate courts, for fiscal year 1942

PART II-CASES DOCKETED BY BOARD OF TAX APPEALS APPEALS DIVISION-WASHINGTON OFFICE (A) PROGRESS OF WORK Cases Pending beginning of fiscal year 903 Amount stated in statutory notice I Filed-new cases 11 Received from field for appeal to Circuit Courts of Appeals 518 Number of cases Deficiency ltyi Overassess- in tax Pena ment 1, 432 Closed: Pending at beginning of year 4,253 $165, 908, 514 $7, 417, 159 $2,751, 521 By decision on merits 590 . Received during year (net-transfers, etc., deducted): By agreed settlement 93 Cases considered before petition 1, 548 Cases not considered before petition 2,113 Total closed 132 683 Cases reopened after trial Transferred to field-remanded for further hearing 26 Total receipts 3,793 101, 138, 222 4, 706, 117 3, 621,120 Total Total to be accounted for 8, 046 267,046,736 12,123,276 8,372, 691 709 Disposed of during year: Pending end of fiscal year 723 Closed by stipulation-agreed settlement 1 2, 474 89, 501,168 3,174, 818 799,946 Closed by dismissal or default 175 1, 013,652 172, 930 6,560 Tried before Board on merits 1, 269 25,939, 562 858,382 862,897 TABLE 96.-Number, and amounts, of cases shown in Table 96 for the fiscal year 1942 only, by class of tax and amounts involved Total disposed of 3, 918 116, 454, 382 9,208, 130 1, 669, 353 Pending at end of year: 80, 904,836 4,190, 233 1,498,479 Filed, reopened, and Closed and trans- In hands of technical advisors 1,890 Pending June 30, In hands of the division counsel 2;238 70,097, 518 3,726,913 3,204,819 Pending July 1, 1941 received from field, lerred to field, fiscal year 1942 fiscal year 1942 1942 Total 4, 128 150, 502,3M 7,917,196 9, 703, 288 Class of tax Num- Amount In Num- Amount in Num- Amount in Num- Amount in Includes amount of overassessments stated in statutory notice, and, in addition, overassessments in ber dispute ber dispute ber dispute ber dispute certain associated cases not shown In statutory notice For estate tax cases net amounts aroused after

deducting additional State tax credits allowable if substantiated. Eg Includes 10 docketed cases settled pursuant to offers in compromise. Income $57, 360, 624 493 $20,179, 668 $10. 660,031 $36,880, 261 2 Estate 15, 288, 052 25 21, 450,013 2 2, 185, 645 39, 552, 420 (B) RESULTS OBTAINED IN STIPULATED CASES Gift 836,977 11 740,530 442,896 1, 134, 661 Total 903 73, 435, 663 529 42,370, 211 709 43, 289, 522 723 72, 567,342 Percentage sustained

TABLE 97. - Circuit and Supreme Court cases. pending June 30, 1942 Number of cases

Deficiency in tax New appeals to cir- Penalty Pending July 1, 1941 cult courts of appeals Closed during fiscal Pending Juno 30, Overassessment and reopened year 1942 1942 Class of tax Net deficiency and penalty Num- Amount In Num- Amount in Num- Amount in Num- Amount in ber dispute ber dispute ber dispute her dispute

TABLE 94. -Analysis of work on compromise, extension of t me, and final closing agreement cases, fiscal year 1942 Income 621 $29,917,694 455 $17, 586,813 510 $15, 233, 534 §Ag $32, 270,973 Estate 41 19, 346,160 20 1, 615, 056 32 1, 919, 222 14, 041, 994 Gift 59 710,111 12 740, 865 49 410, 956 l 1, 010, 020 Final Compro- Extension• closing Total 721 44, 973, 965 487 19, 992, 734 591 17, 593, 712 617 47, 322.987 Cases rthse „303 of time agreement CALSes cases

On hand July 1, 1941 645 2 79 Received (net) 1, 277 98 602 . Total to be disposed of 1,922 100 681 Accepted, granted, or approved 683 5 602 Rejected 458 92 63 Withdrawn 177 Transferred 36 Total disposed of 1.354 97 655 On hand June 30, 1942 668 3 26 176 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 177 year 1942- TABLE 93. -Analysis of the work of the Technical Staff during the fiscal OFFICE OF CHIEF COUNSEL Income, profits, estate, and gift tax cases.-Continued TABLE 95.-Cases appealed to the United States Board of Tax Appeals, including FIELD OPERATIONS-ALL DIVISIONS, CONSOLIDATED-Continued those appealed from Board decisions to appellate courts, for fiscal year 1942 APPEALS PART II-CASES DOCKETED BY BOARD OF TAX APPEALS DIVISION-WASHINGTON OFFICE (A) PROGRESS OF WORK Cases Pending beginning of fiscal year 903 Amount stated in statutory notice I Filed-new cases 11. Received from field for appeal to Circuit Courts of Appeals Number 518 of cases Deficiency °VeraSSeS8- in tax Penalty ment 1, 432 • Closed: Pending at beginning of year 4, 253 $165, 908, 514 $7, 417,159 $2, 751, 521 By decision on merits 590 . Received during year (net-transfers, etc., deducted): By agreed settlement 93 Cases considered before petition 1. MS Cases not considered before petition 2,113 Total closed 113 683 Cases reopened after trial Transferred to field-remanded for further hearing 26 Total receipts 3,793 101, 138, 222 4, 708,117 3, 621,120 Total Total to be accounted for 8,046 267,046,736 12,123, 276 6,372, 641 709 Disposed of during year: Pending end of fiscal year 723 Closed by stipulation-agreed settlement 2 2, 474 89, 501,168 3,174, 818 799,946 Closed by dismissal or default 175 1,013,652 172,930 6,560 Tried before Board on merits 1, 269 25,939, 562 858,382 862,847 TABLE 96.-Number, and amounts, of cases shown in Table 95 for the fiscal year 1942 only, by class of tax and amounts involved Total disposed of 3, 918 116, 454, 382 4,206, 130 1, 669, 353 Pending at end of year: 80,494,836 9,190, 233 1, 498,479 Filed, reopened, and Closed and trans- In hands of technical advisors 1,890 Penning- June su, In hands of the division counsel 22 238 70,097, 518 3,726,913 3,204,814 Pending July 1, 1941 received from field, ferred to field, fiscal year 1942 fiscal year 1942 1942 Total 4,128 160, 592,3M 7,917, 146 9, 703, 288 Class of tax Num- Amount in Num- Amount in Num- Amount in Num- Amount in I Includes amount of overassessments stated in statutory notice, and, in addition, overassessments In bar dispute her dispute her dispute her dispute certain associated cases not shown in statutory notice For estate tax cases net amounts are.used after E

deducting additional State tax credits allowable if substantiated. VSE Income Includes 10 docketed cases settled pursuant to offers in compromise. . 44 $57, 360, 624 493 $20, 179, 668 $10.660,031 $36,880,261 Estate 15, 288, 052 25 21, 450,013 2,185, 645 34, 552, 420 3 (B) RESULTS OBTAINED IN STIPULATED CASES Gift 836,977 11 740,530 442,846 1, 134, 661 I Total 903 73, 495, 653 529 42,370, 211 709 93, 288, 522 723 72, 567,342 Stipulations Percentage filed sustained TABLE 97.-Circuit and Supreme Court cases. pending June 30, 1942 Number of cases 2, 974 Deficiency in tax $25, 022, 450 28.0 440, 651 13. 9 Now appeals to air- Closed during fiscal Penalty 1,503, 495 Pending July 1, 1941 cuit courts of appeals Pending June 30, Overassessment and reopened year 1942 1942 Class of tax Net deficiency and penalty 23,959, 606 26.1 Num- Amount In Num- Amount in Num- Amount in Num- Amount in her dispute her dispute her dispute her dispute TABLE 94 -Analysis of work on compromise, extension of t me, and final closing agreement cases, fiscal year 1942 Income 621 $29,917,694 455 $17, 586,813 510 $15, 233, 534 §Rit $32, 270,973 Estate 41 14, 346,160 20 1, 615, 056 32 1, 919, 222 14, 041, 994 Gift 69 710, III 12 740, 865 49 440, 956 l 1, 010, 020 Extension Final Comps- closing Total 721 44, 973, 965 487 19, 942, 734 591 17, 693, 712 617 47, 322.987 Cases raise cases of timse agreement cases

On hand July 1, 1941 643 2 79 Received (net) I, 277 98 602 • Total to be disposed of 1,922 100 681 Accepted, granted, or approved 683 5 602 Rejected 458 92 63 Withdrawn 177 Transferred 36 Total disposed of 1.354 97 655 On hand June 30, 1942 568 3 26 178 REPORT OF COMMISSIONER OF INTERNAL REVENUE, REPORT OF COMMISSIONER OF INTERNAL REVENUE 179 FIELD OFFICES TABLE 98.-Status of cases pending before the United States Board of Tax Appeals June SO, 1942 TABLE 102.-Number and amounts of cases pending in field divisions by class of tax Unanswered 2 and amounts involved On reserve calendar 11 Inactive 20 , Eng a Pending June 30, 1941 n Teo gldi , Closed lintal year Pending lane In process of preparation: dyear ao, On field calendar 4 Class of tax Ready for trial, but not set: Num. Amount In Num- Amount In Num- Amount in On field calendar 3 ber dispute ber Num- Amount in Tried by Board of Tax Appeals: dispute ber dispute ber dispute Awaiting decision 26 Income and profits 4, 961 $167, 374, 403 3, 073 874, 171, 618 Awaiting expiration of appeal period 40' Estate and gift_ __, 476 3, 659 $91, 193, 287 4, 380 $160, 352, 734 98,162, 770 620 41, 710,988 387 42, 841,049 709 47, 032, 709 106 Total 6, 937 216, 537,173 3, 693 116, 882, 606 Total 4, 041 134, 034, 336 6, 089 197, 385, 943

TABLE 99.-Progress of cases in appella e courts on appeals from decisions of the TABLE 103.Disposi ended June 80, 1942 tion of cases by United States Board of Tax Appeals during United States Board of Tax Appeals jor the fiscal year fiscal year 1942

In In In In Amount in dispute Cases circuit Supreme Cases circuit Supreme Num- Amount approved courts Court courts Court Character of closing her of Percent- 1 ET; cases O ver- Net result age of Deficiency Deficiency Over- recovery Pending beginning of Meal year: Closed during fiscal year: , payment payment Appealed by Commissioner_ 228 Favorable to Commissioner. 333 444 Favorable to taxpayers 150 Appealed bytaxpayers Default 175 $1, 186, 682 $25, 712 Appealed by both 33 Modified _____ 82 Decision on merits 1,392 $1,182, 629 $1, 208, 341 99. 7 25, 878,154 5, 041, 300 14, 614, 953 $1,130, 951 Agreed settlement 2, 474 92, 675, 986 9, 226, 602 is, 425, 302 59. 6 Total 705 16 Total 565 26 25, 463,101 1, 693, 060 32,996, 693 32.9 Total 4, 041 119.740,722 14, 293, 619 Appealed during fiscal year: Pending end of fiscal year: 91,160, 683 2, 824, 011 52,635,386 39.3 By Commissioner 148 16 Appealed by Commissioner. 377 12 By taxpayers 315 10 Appealed by taxpayers 194 4 By both 24 Appealed by both 30 CLAIMS DIVISION Total 487 26 Total 601 16 TABLE 104.-Casea appealed to United States Processing Tax Board- of Review, including those appealed to appel ate courts, fiscal years 1988-19

TABLE 100.-Results obtained 'n cases c osed before the United States Board of Tax Appeals during the fiscal year 194$) 1938 1939 1940 1941 1992 n

Pending beginn 2£ ig of fiscal year 3B Filed d uring y 9 52 Number Amount In Amount Percentage 64 107 3 103 Character of closing of cases dispute . won of recovery 38

Total R 58 159 141 II

Closed: " Decision on merits 590 $21,167, 348 $12, 025,165 66.81 93 21, 647, 837 9, 189, 144 42.45 By dismissal Agreed settlement By agreed settlemen t 76 89 61 By decision on merits 9 8 21, 214, 309 49.55 I Total 683 42, 815,186 12 24 Total 6 76 110 93 TABLE 101.-Disposition of cases closed by United States Board of Tax Appeals during fiscal year 1942 TABLE 105.-Number, and amounts, of cases shown in table 104 for the fiscal year 1942 only, by c ass of tax and amounts involved ' Amount In dispute Amount approved Percent- Number Net result age of Pending June 30, Filed during Meal Closed during fiscal Character of closing of eases 1941 Pending June 30, Over- recovery year 1942 year 1942 1942 Deficiency payment Deficiency payment Class of tax Num- Amount in Num- Amount in Num- Amount in ber dispute ber Num- Amount in Decision on merits 590 $18, 221,845 $2, 945, 503 $9, 783, 772 $704,110 $12, 025,165 56.81 dispute ber dispute ber dispute Agreed settlement 93 18, 400, 191 3, 247, 646 6, 541, 774 600, 276 9, 189, 144 42.45 Processing 103 815, 906, 700 38 $19, 835,068 71 Total 683 36,622, 036 6, 193, 149 16, 325, 546 1, 304,386 21, 214,309 49.55 $26, 726, 491 70 $9, 014. 267

180 REPORT OF COMMISSIONER OF INTERNAL REVENUE- REPORT OF COMMISSIONER OF /ETERNAL REVENUE 181 106.-Status of cases pending before United States Processing Tax Board TABLE 110.-Review cases received and disposed of by Processing Tax Section, TABLE of Review, including those appealed to appellate courts, June 30, 1942 Claims Division, for fiscal year 1942 Number 7 Unanswered Cases Claims Amount in- volved Set for trial: 9 On Washington calendar 15 Pending beginning of fiscal year 68 On field calendar Received during fiscal year 177 $99, 521, 783.19 110 240 120, 954, 716.11 Tried by Board of Review: 21 Total 178 Awaiting decision 5 Disposed of during fiscal year 417 220, 476, 499.30 Awaiting expiration of appeal period 161 333 215, 109, 036.08 Pending end of fiscal year In circuit courts of appeals: 7 17 84 5, 367, 463.22 Awaiting decision 2 Awaiting expiration of appeal period 4 TABLE M.- In process of closing Cases received and disposed of by Reorganization Section , Claims 70 Division, during fiscal year 1942 Total Pending beginning of fiscal year 107.-Results obtained in cases closed before the United States Processing Received during fiscal year - • 2,425 TABLETax Board of Review, including those appealed to appellate courts, fiscal year 945 Total 1942 Disposed of during fiscal year 3, 370 1, 468 Percentage Amount of Amount of of claims Pending end of fiscal year Number claims re- recovered 1, 902 claims in covered by Character of closing of cases dispute by tax- taxpayers payers TABLE 112.-Cases received and disposed of by Bankruptcy and Receivership Section, Claims Division, during fiscal year 1942 0.00 20 $3, 114, 781 Pending beginning of fiscal year Dismissal 22 22,470, 794 $3,099,262 13. 79 6, 201 Agreed settlement 29 1, 140, 916 15.726 1.38 Received during fiscal year Decision on merits 4, 080 71 26, 726,491 3,113,988 11.65 Total Total Disposed of during fiscal year 10, 281 5, 446 108.-Cio cases receivd and disposed of by Processing Tax Section Claims TABLE il e Pending end of fiscal year 'sion and number decided by courts during the fiscal year 1942 4, 835 TABLE 113.-Cases received- and disposed of by Compromise Section, Claims Divi- Circuit me District Court of SupreSure• e Total sion, during fiscal year 1942 couappeals rts of Claims Court suit courts Pending beginning of fiscal year 3, 037 __ - - Received during fiscal year aa 246 1, 823 29 178 6 Pending beginning of fiscal year 97 10 16 1 130 Received during fiscal year 6 Total 376 4, 860 35 275 16 49 1 Disposed of during fiscal year Total 5 22 1 97 2, 169 14 55 Disposed of during fiscal year Pending end of fiscal year 220 11 27 279 2, 691 Pending end of fiscal year 21 TABLE 114.-Classification and tax liability involved in cases of Compromise Sec- Cases decided- 6 5 4 1 16 For Government-. 7 3 ____ _ _-_ 10 tion, Claims Division, pending June 30, 1942 Against Government - Partly for and partly against Govern- 1 1 went - Class Number Liability 14. 1 27 ' Total Decedent estates Insolvent banks 1, 482 $39, 380, 415 corporate reorganization, and bankruptcy an recmver- Miscellaneous cases 25 95, 985 TABLE 109.-Interpreeaeive, Cash offers in compromise 1,119 4, 918, 557 ship cases received and disposed of by Processing Tax Section, Claims Division, Installment offers in compromise 51 1,869, 667 19 667, 752 during fiscal year 1942 Total 2, 691 46, 922, 376 Corporate 13ankrubt- • Interpre- reorganiza- cy and re- tative tion ceivership

8 5 35 Pending beginning of fiscal year 16 2 26 Received during fiscal year -- 24 61 Total 20 2 45 Disposed of during fiscal year 4 5 16 Pending end of fiscal year

REPORT OF COMMISSIONER OF INTERNAL REVENUE 182 REPORT OF COMMISSIONER OF INTERNAL REVENUE 183 CIVIL DIVISION TABLE 118.-Civil cases pending at the beginning and end of the fiscal year 1942 1 1 TABLE 115.-Cases received and disposed of during the fiscal year 1942 Number Pending Pending Pending July 1, 1941: July 1, June 30, In court (exclusive of lien cases) 2,399 1941 1942 187 Not pending in court 771 Cases in court involving liens For suit by the United States 187 166 46 Pending in district courts 1, 836 1,370 Cases not in court involving liens Involving liens 817 682 3, 403 Pending in circuit courts of appeals 74 44 Total Pending in Court of Claims 413 256 Pending in Supreme Court 4 Pending payment of judgment claims 65 50 Received during the year: 628 State courts and miscellaneous 7 3 Suits by taxpayers • 940 Total 3,903 2, 571 Suits involving liens 278 Cases for suit by the United States 355 Lien cases not in court .1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases 2, 201 Total TABLE 119.-The number of Civil Division cases tried by the Department of Justice and the number decided by the courts during the fiscal year 1942 Total to be disposed of 5, 604 Cases decided Closed during the year: (exclusive of lien eases) 1, 603 . Cases 1, 430 For the Cases involving liens Courts Cases tried Govern- Partly for Total ment Against and partly 3, 033 Govern- against Total meat Govern- ment 2, 571 , 14°

Pending June 30, 1942 g; il District courts 195 168 lIP '

$184, 461, 054. 80 Circuit courts of appeals so 57 "`I Pending July 1, 1941 12,505,271.12 Court of Claims 13 177 .= "

Supreme Court Received during fiscal year 8 10 196, 996, 325. 92 Total 296 412 142 30 Total 40, 360, 025. 83 Closed during fiscal year INTERPRETATIVE DIVISION Pending June 30, 1942 156, 636, 300. 09 TABLE 120.-Number of cases received and disposed of during the fiscal year 1942 116.-Results obtained in cases closed during the fiscal year 1942 1 TABLE Number Amount On hand July I, 1941 259 Number Amount Recovered from Received during the year of eases claimed taxpayers refunded 2,617 Total to be disposed of 2,876 1,270 $22, 470, 391.52 95, 207, 151. 01 Suits Instituted by taxpayers $1, 422, 744 27 - Disposed of during the year 2,598 Suits and claims bythe 'United States 331 8, 403, 911.32 Injunctions-social security taxes 2 9, 210. 15 On hand June 30, 1942 1,422, 744.27 5,207,1$1.04 278 Total 1, 603 30, 883, 532. 99

I Excludes bankruptcy, receivership, insolvency, compromise, lien, and I quor cases. 1 TABLE 117.-Results obtained in lien cases closed during the fiscal year 1942

Amount col- lected

Lien cases pending in court Lien cases not pending in court 317,818.41 Total

I Excludes bankruptcy. receivership, insolvency, compromise, and liquor cases.

490953-42-- 13

184 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF INTERNAL REVENUE 185 REVIEW DIVISION MISCELLANEOUS STATISTICS TABLE 121.— Number of cases received and disposed of during the fiscal year 1942 TABLE 123. Moneys paid to collectors as proceeds of In rem actions, judgments recovered in civil suits, fines and penalties imposed in criminal actions, and costs, Estate and as reported by clerics of United States courts (Form 158), year ended June 30, 1942 other mis- cellaneous Income tax Total taxes Judgments Internal revenue collection dis- In rem On hand July 1, 1941 24 69 93 tricts OEMS Costs , Interest Received to July 1, 1942 151 350 501 proceeds Civil suits, Total an on Fines and penalties Total 175 419 594 bonds, etc. Disposed of during year 156 347 603 Alabama $230.95 On hand July 1, 1942 419 72 91 Arizona $15, 815. 95 t6, 898.41 $22, 901. 37 100.00 100.00 Arkansas 600.00 Amounts involved: First California 600.00 Claimed by taxpayer $16, 240, 744.22 $38, 577, 867.51 $54,818, 611. 73 11, 465. 61 354. 94 $578.16 12, 398. 71 Sixth California 1, 940. 00 22, 854. 66 Approved by Review Division 12 918, 108.63 23, 989, 122. 34 36, 907, 230. 97 Colorado_. 152.27 24, 916. 93 00 550.00 Connecticut 9, 600.00 Delaware 39. 26 9, 639. 26 Florida 15.011 15. 00 TABLE 122.— Public decisions, promulgated under Treasury Dec'sions 6369 and 8, 900. 00 357.08 9, 257.08 Georgia 66. 78 3, 666.00 4583, during the fiscal year, by months, were as follows: Hawaii 448. 29 38. 07 - 4, 219. 14 717. 00 75. 00 792.00 Idaho 101. 00 First Illinois 101. 00 284.58 37, 588.66 1, 408.68 6, 406. 22 Income tax cases Estate tax cases Gift tax cases Eighth Illinois 95, 688.14 Indiana 19, 145. 90 998. 24 14, 844. 14 Decisions Iowa 870.00 53.00 923. 00

Month is numbered Kansas 2, 772.00 335. 68 3, 107. 68 Amount Num- Amount Num- Amount 1, 161. 34 509.43 __...... 1, 670. 77 approved ber approved ber approved Kentucky 6, 488. 00 Louisiana 105. 00 6, 593. 00 13. 341. 06 175.21 _ _ 13, 516. 27 . Maine 100. 00 July 1941 68774905 $2, 467, 832.53 Maryland 100. 00 Massachusetts 14, 326. 00 1, 386.65 15, 712. 65 August 1941 6906-6930 2, 776, 042. 95 $101, 621. 19 195.74 1, 521.00 722. 31 6931-6951 1, 267, 064. 23 24, 332. 03 Michigan_ 2, 389.05 September 1941 10, 462.00 462.00 October 1941 6952-6969 268, 792. 69 936, 077. 92 Minnesota. 2, 399. 50 Mississippi 541. 08 2, 940. 58 November 1941 6970-6984 I, 298, 897.89 52, 999. 21 950. 00 2. 815.00 410. 46 14. 96 December 1941 6985-7011 954, 281.88 3, 805, 265.91 First Missouri 4, 190. 42 Sixth Missouri 7, 035. 00 7, 035. 00 January 1942 7012-7029 533, 749. 79 192, 213. 36 600.00 5, 500.00 597.61 846, 782. 53 335,830. 41 Montana 6, 744. 61 February 1992 7030-7055 900. 00 400.00 March 1942 7056-7087 1,058, 592 76 9, 062, 033. 57 Nebraska 505.00 April 1942 7088-7107 2, 213, 695.00 262, 856.93 Nevada 69026 May 1942 7108-7125 1,077,946.41 140, 951. 96 New Hampshire 2, 530.09 June 1942 7126-7159 2, 099,654.46 1, 025, 797.20 1 $134, 751.01 First New Jersey 2, 530. 00 Fifth New Jersey 3, 000. 00 3, 000. 00 6, 928. 00 153.84 Total for fiscal year 218 16,813, 293. 12 64 10, 389, 979. 69 1 1340751, 01 New Mexico 7,081. 84 First New York Abatements 4, 119,953. 20 4, 705, 725.05 5, 328.00 108.97 4, 918, 265.66 9, 603.26 Second New York 5, 436. 47 Credits 0, 535. 54 255.95 676.12 10, 467.61 Refunds 8, 224, 826.21 6, 684, 254.64 120, 147. 75 Third New York 420.00 42, 341.69 Fourteenth New York 181.58 6.69 42, 948.86 Unadjusted 50, 248.05 7, 266.72 16.00 7, 281. 72 Twenty-first New York $16, 285.93 1, 165. 00 Twenty-eighth New York 8. 98 17, 459. 91 North Carolina 5, 585.00 307.86 7.94 5, 900.80 Nona.—The difference between the total o 036,907,230.97 approved in all cases reviewed and the above 1, 825. 00 24, 590. 84 452.90 total of $27,338,023.82, as shown in the public decisions, is attributable In part to delayed application of North Dakota 26, 868. 79 First Ohio credits, cases in which no public deciXons are equired, eases pending before the Joint Committee during the 7, 900. 00 100. 50 30-day period not yet expired on June 30, and to uncompleted final scheduling of allowances. Tenth Ohio 8, 000. 50 Eleventh Ohio 700. 00 01.50 791. 50 Eighteenth Ohio 126.05 126. 05 17, 930. 00 917.82 Oklahoma 550.00 18, 867. 82 Oregon 59, 803.00 I, 009 09 61,359.09 First Pennsylvania 10, 429. 30 284.21 10, 713. 71 Twelfth Pennsylvania 32 00 Twenty-third Pennsylvania 32.00 Rhode Island 17, 688. 30 4, 093. 42 21, 781. 72 South Carolina 1, 450.00 1, 450.00 South Dakota 726.00 4 437.04 1, 163.04 Tennessee 350.00 350.00 First Texas 17, 573.34 257.40 17, 830. 74 Second Texas 3, 620. 75 418.15 4, 038. 90 Utah 3, 350. 00 3, 952.0 2. 00 2. 00 Vermont 650. 00 Virginia 175.00 659.20 Washington 5,976.00 11 8. 28 6, 2119. 2/1 West Virginia 3, 293. 00 92. 54 3, 315. 54 502.00 27. 85 502.00 Wisconsin 1, 5A2.0 Wyoming 1,502.00 Total 8, 355. 39 16, 285. 93 456, 908.02 24, 683.34 7, 727.0 613, 959.74

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192 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONER OF.INTERNAL REVENUE 193 93 ' et ' TABLE 125.-Summary SEM 82 8 59 of internal revenue stamps issued to collectors of internal 94 .6g F.:6-4 ci op OLT revenue and the Postmaster General during the fiscal years 1941 and 1942 z li n

ReaS re' 796. 1 112. 3E 0 8, fta`386; I 0 ' 819, gag :7I t Quantity 82 Value 0,:-.;;;,-f :..i. t Kind gat 1941 1942 1941 1942

08 0'

0 0 es L1 6 us F8 8 382

d.ici... 08 2.

72. Distilled spirits and wines: neo {I,M32 8 9 17 Brandy 58, 500 32, 650 $8, 991, 037. 50 $6, 474, 808. 75 2. lla Other domestic distilled spirits 2,409, 900 2, 627, 350 341, 172, 030.00 510, 063,855. 00 PP il 492, 6 99 Certificate of tax payment, distilled 1, a 1, spirits, for shipment in tank cars_. 3, 000 1, 950 (0) Misce (i)

I Export gifts. 2878, 2885, I. R. CI Z 400 14, 400 220.00

f 1, 440,00

0 36 ' Bottled-in-bond, export (blue strips) 318.128 1, 295, 380 OIN.-,D0 b. 2 2, 806.28 11,078.80

d ■ l C`IOJCI C, 4

t Bottled-in-bond, domestic (green 37 ' 991 ' 4

ei el 4 Di 021 strips) 106, 295, 000 128, 342 000 1, 004, 412. 50 an LEa 0 1, 200, 980.00 ZSgicq ci 064.

173. Container or bottle stamps (red men 0311 0 ,, 2, 2, 3T lies strips) 1, 067, 747,400 ip cot-- co 8 O 1, 246, 024, 050 10, 285, 974.00 12, 086, 655. 50 u - , - as Rectified, class B s 13, 800 11, 200 196, 686.00 I Cm 148, 164. 00

49 eq o on Rectified, Puerto Rico 2, 757, 950 7,060, 100 763, 338.00 I, 545, 442.00 Supp .,Tcc Rectified, class A 11, 500 10, 000 (r) (5) Industrial alcohol transfer 99 '

92 ' 36 ' 12 54, 000 132,800 (n) (5) A Alcohol warehousing 97, 200 49, 600 (2) . 0) 988' 016 66 ne eGpic.,64 ics I o Wholesale liquor dealer's packages_. 4, 400 1, 200 0) 0) coo, 2 ' ho Wine ococbaammo c.c 3 11 41, 322, 936 44, 086, 692 17, 296, 298.25 34, 092, 792. 15 326 926 Fermented malt liquor 53, 045,100 52, 950, 475 324, 333, 750. 00 370, 643, 401.00 lep WE 8 Tobacco:

Te c2 Manufactured tobacco 2, 458, 985, 380 2, 225, 173, 440 55, 049, 719. 59 53, 533, 218. 74 Snuff 921, 002, 811 413, 748, 209 7, 402, 237.88 7, 278, 630.73 sc 20 ' Tinfoil wrappers h i :44 1, 376, 400 1,147, 200 15, 427. 12 12,858. 75 "8a'.2 .13 E 8 31 • 2A) Cigars, large 174, 928, 660 187. 442, 400 13, 748, 891.30 15, 264, 926.69 rap

0 ' Cigars, ER88 =Ii E small 15, 408,100 13, 812, 900 117, 249.45 108, 885.60 'VI " . E.,

9 Cigarettes, A leg . class 9, 416, 680, WO 11, 086, 834, 600 613, 692, 179. 42 723, 512, 987. 85 to - I Cigarettes, class B 122, 500 239, 200 13, 852.00 31, 975.32 Te 5 Cigarette tubes 1, 595, 200 I, 300, 400 23, 902.01 19, 504, 00

91 ' 2 3 To Dleomargarine: 8'41084 8 55 Domestic, colored ta ' 19, 926 41, 700 361 40, 315. 00 77, 690.01 lua ori 4 ci to Domestic, uncolored 17, 956, 450 17, 656, 025 879, 368.12 896, 346. 25 ' 1.184,71 077. Process or renovated butter u P. 261,000 I 282 E. 244,001 8, 955. 00 7, 855. 00 ‘gff °6 3, VIRed Hour 629, 500 913,000 7, 610.01 9, 465.00 .... A 78 Playing card 54, 506, 658 51, 879, 500 5, 985, 920.78 6, 323, 347.0/ O Documentary 23, 340, 792 22, 996,116 27, 606, 537.00 28,039, 075.00 A Rock transfer 2916 to 89 ' 10, 313, 618 13, 249, 688 10, 099, 395.00 14, 952, 926. 00 River transfer 50, 600 18,228 43, 054. 00 98 - 43, 588. 00 998 868 Narcotic 5, 245, 075 l 6, 793, 750 260, 473.25 292, 591.75 9 e 8 )rder forms for opium 1,072, 500 1, 064, 000 10, 725.00 ggggg 341. 1 VRI 10,640.00 99 av <1' witZesf t: 0 Marihuana 240 200. 00 )rder forms for marihuana Tr c4:28m - ici 20 945, c National . 40 2, Firearms Act (sec. 2720 I. R. C.): a Machine guns. silencers, etc 28 96 Certain short 2-barrel guns 50 50.00 VAISr2c7..1 Il tes ` 33 66 686 81 rational Firearms Act (transfer tax) 350 350.00

1 c,° I2gEE c'4 Ipecial or occupational stamps 949, 060 2,150, 510 19 zo,,, ,,o, 18, 098,199. 00 980, 642, 758.63 'se 154. 978. ozz ' 8 v1otor vehicle use tax 113, 518, 950 1k 1, 359, 815, 632. 50 t

S Mg g 743, sr 99 Total 13,878, 586, 593 15, 642, 809, 033 1,455, 156, 314.24 3,107,143, 869.41 sisitcra;si --. .... 480: 1 as ▪• 1/400 a

Value inserted when purchased. r gg 7e9 le Rave no money value. ing ing fo t t ding Tit

era era sa fun Co TABLE ing Office MS APPROVED 126.-Cost of printing and binding for the Internal Revenue Bureau and op op ( re ter Service, fisca years 1941 and 1942

is a for 1942 eragar); in CLAI

forces s forces 40-

dm be 1941 1942 2: 19 nse ld ld

4 e l Revenue n Class of work ), d a fie io

19 33 11:4 t

d Quantity d fie Cost Quantity Cost an exp

ia ke War n terna r 1941:

es nue, 2 t, e a an force

In 8" tive 104° rop

force Publications, regulations, decisions, etc a 2, 150, 2® $106,813.58

3, 388, 870 $97, 462. 24 d ice 1936, ice >.2 l d tax rev WaIR Blank forms tr ton f men

l 272, 176, 000 520,132. 87 460, 214, ld 000 770, 212. 34 rv e

is t000 te aaia App Letterheads o ton 17,844, 000 25, 506.15 25, 326, fie mb 000

na fie 34, 775.29 in ts Zne9g4531 4 Miscellaneous: Binding, memorandum sheets, es ff, hing l se l, l serv

ter analysis paper, tabulating cards, instructions Ac hing dm ta ta d r Treasury, od to taxpayers, etc

21, 226, in l 325 31, 897.40 57, 067, 714 77, 400.23 Was Manag l Sta d, unse

le a ta an d a nue Was Mira isors l

ic Total tmen tors ti tmen VOmmcom ncy 313, 396, 52.5 684, 350.00 545,996, 584 fun 979, 850.W ts ing ta f Co e bto ar ar from n erv hn

an 9m llec e Reve ting Su To from

ies king Co Sup Tec Chie Dep Dep Ag rocess llec

lar 11 III, Emerg

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