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cases handled by agent, showing time spent and type of case. (Monthly, official.) 11 x 17 loose-leaf books, 6 in., on desk. R. 222. (787) R. 222.

819. REVIEWERS' WORK SHEETS, May 1935 to date. Agent's report on time spent on a case and credit received for work. Alphabetical card index. (Weekly, official.) 9 x 12 folders, 2 ft. 6 in., in 2 filing case drawers R. 222. (786)

820. MISCELLANEOUS RECORDS, current. Survey of tax returns, monthly production reports, showing number of cases handled, and work papers, showing actual daily work of each field agent. (Daily, official.) 9 x 12 folders, 1 ft., in filing case drawer. R. 220. (775)

821. MISCELLANEOUS, n.d. Depreciation rates, with other departmental information. (Occasionally, official.) 5 x 8 cards, 1 in., in filing case drawer. SW. center room, 2d floor. (750)

822. WORTHLESS SECURITIES, n.d. Record of dates various securities became worthless. (Frequently, official.) 5 x 8 cards, 5 in., in filing case drawer. SW. center room, 2d floor. (764)

KINSTON

INCOME TAX UNIT

OFFICE OF REVENUE AGENT
Post Office Bldg.

301 N. Queen St.

This office was established in 1935, with jurisdiction over Carteret, Craven, Duplin, Green, Jones, Lenoir, Onslow, and Pamlico counties. Prior to 1935, Kinston was under the jurisdiction of agents operating from Wilmington. All records are returned to Greensboro.

823. WORK SHEETS, current. Work sheets for computation of income taxes. Filed numerically. (Daily, official.) 8 x 11 folders, 9 in., in pasteboard boxes. Basement. (263)

NEW BERN

ALCOHOL TAX UNIT

OFFICE OF INVESTIGATOR

Post Office Bldg., New and Middle Sts.

This is merely a headquarters for investigators attached to the office of the Investigator in Charge in Charlotte. The old post office building, corner of Craven and Pollock streets, served as headquarters from May 1934 to 1935. No permanent records collect in the office, since reports are

sent to the Charlotte office and investigators who are transferred take their papers with them.

824. SUGAR REPORT, 1935 to date. Amount of sugar sold, name and address of seller and buyer, and date of sale. Filed by town. (Occasionally, official.) 2 x 4 cards, 4 ft., in 6 wooden filing case drawers and 6 card cabinets. R. 311. (21)

825. DAILY REPORTS, CASE REPORTS, AND CORRESPONDENCE, 1936 to date. Msc. material, including correspondence, daily activity reports, and reports on case investigations. (Occasionally, official.) 9 x 11 folders, 1 ft. 6 in., in 2 steel filing case drawers. R. 311. R. 311. (22)

RALEIGH

ACCOUNTS AND COLLECTIONS UNIT
OFFICE OF COLLECTOR (Defunct)

Federal Bldg., Fayetteville and Martin Sts.

The office for the district of North Carolina was established in Raleigh August 1, 1919, when the eastern and western district offices, established in 1887 at Raleigh and Statesville, respectively, were consolidated and various records of the western district office were presumably moved to Raleigh. The office in Raleigh was abolished in 1934, when the district headquarters was moved to Greensboro. A few records were left in storage in the attic of the Federal Building where they were surveyed, and the following inventory was prepared. Entries are listed chronologically under subject headings.

Subsequent to the survey, some of the records in the attic which were not in permanent containers were burned and some were released to the North Carolina Historical Commission. (See below for a detailed inventory of the last-named records.)

Accounts, Assessments, and Collections

826. ASSESSMENT LIST, 1890 - 1932. 1932. Special excise tax assessment list of corporations, joint stock companies, associations, etc., with list of unassessed collections. Alphabetical index in front of vol. (Never.) 15 x 18 vols., 8 ft. 8 in., in 4 filing cases. Attic. (223)

827. RECORD OF UNCOLLECTIBLE TAXES ABATED, 1898 - 1917. Name of taxpayer, Commissioner's certificate, amount abated, and reason for abatement. Thumb index. (Never.) 11 x 16 vol., 2 in., in filing case. Attic. (205)

828. REPORT OF RECEIPTS, SALES OF STAMPS, BALANCES ON HAND, ETC., 1934. Record of receipts and balances on hand, showing receipts from brewers' permits, estate, sales, and msc. taxes, daily collection of special tax on stock transfers, stamp sales, etc. (Never.) 9 x 11 looseleaf books, bundles, and loose papers, 36 ft. 2 in., in pasteboard boxes and on shelves and floor. Attic. (209)

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829. DEBITS AND CREDITS, Nov. 1916 Dec. 1923. Record of accounts collected and accounts due. (Never.) 16 x 19 loose-leaf book, 2 in., on brick shelf. Dirty, scattered. Attic.

(178)

830. RECORD OF SPECIAL TAXPAYERS AND REGISTERS, June 1912 - Jan. 1913; July 1916 June 1917. (Never.) 15 x 18 vol. and loose-leaf books (2), 3 in., on floor. Dirty. Dirty. Attic. (212)

Attic.

831. VOUCHERS, Jan. 1919 - Dec. 1928. Income tax vouchers, credit vouchers, and public vouchers for reimbursement of travel and other expenses. (Never.) 5 x 11 envelopes, 106 ft. 3 in., in 64 filing cases. Dirty. Attic. (202)

832.

DOCUMENT REGISTER, 1919; 1921, 1925. Register of special deposit accounts and income tax tabulations. (Never.) 12 x 13 vols. (5), 4 ft., in filing case. Attic. (188)

833. REMITTANCE REGISTER, Feb. 1919

1921; 1932. Remittance record, showing name of taxpayer and amount and date of income tax remittance. (Never.) 11 x 15 vols. (6), 3 ft. 6 in., in 2 metal filing cases. Attic. (224)

834. CHECKS AND CERTIFICATES, 1921 1926. Certificates of deposit, returned checks, etc. (Never.) 18 x 20 envelopes and bundles, 1 ft. 2 in., in pasteboard boxes. Attic. (215)

835. COMPARATIVE STATEMENTS, Jan. 1921 Dec. 1930. Comparative statements of funds. (Never.) 8 x 11 loose sheets, 5 ft., in 3 wooden filing cases. Dirty. Attic. (193)

836.

DOCUMENT REGISTER, 1921 - 1925; 1929-1933. Register of tax paid on narcotics, liquors, pool tables cigars and cigarettes, beer, theatres, bowling alleys, etc. (Never.) 12 x 13 loose-leaf books (4), 1 ft. 10 in., on open brick shelf. Dirty, scattered. Attic. (114)

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837. DAILY JOURNAL OF MISCELLANEOUS TRANSACTIONS, Jan. 3, 1921 1933. Record of taxes collected on narcotics, spirits, tobaccos, etc. (Never.) 9 x 11 loose-leaf books, 5 ft. 10 in., on open brick shelf. Dirty. Attic. (195)

838. CONSOLIDATED CHECK STUBS, Jan. 1922 - Dec, 1933. List of checks drawn on Treasury by disbursing officer, showing name of payee. (Never.) 12 x 18 bundles, 10 in., on open wooden shelf. Dirty. Attic. (191)

839. BOOKKEEPERS JOURNALS, 1923 1933. Cashiers' and bookkeepers daily journals of msc. transactions of tax divisions and a daily report of returns filed and taxes collected. (Never.) 8 x 11 bundles (11), 8 ft. 4 in., on open wooden shelf. Attic. (186)

840.

SCHEDULES AND STUBS OF REFUND CHECKS FOR 25% REDUCTION OF 1924 TAXES, Jan. - Dec. 1924. (Never.) 12 x 19 bundle, 6 in., on open wooden shelf. Dirty. Attic. (201)

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