RETURNS OF FERMENTED LIQUORS BY FISCAL YEARS. B.-STATEMENT showing the INTERNAL REVENUE RECEIPTS from FERMENTED LIQUORS at SIXTY CENTS, ONE DOLLAR, ONE DOLLAR AND SIXTY CENTS and TWO DOLLARS per BARREL of THIRTY-ONE GALLONS, the TAX-PAID QUANTITIES, THE AGGREGATE COLLECTIONS, AMOUNTS REFUNDED, and the AGGREGATE PRODUCTION, from September 1, 1862, to June 30, 1912. Total.. $1,420,075, 639 88 1,336,856, 637 $1,448, 510, 009 84 $725,475 03 1,338, 200, 908 NOTE. Prior to September 1, 1866, the tax on fermented liquors was paid in currency, and the full amount of tax was returned by collectors. From and after that date the tax was paid by stamps, on which a deduction of 7 per cent. was allowed to brewers using them. The Act of July 24, 1897, repealed the 7 per cent. discount. The Act of June 13, 1898, restored the 7 per cent. discount. Under the Act of March 2, 1901, and April 12, 1902, no provision is made for any discount. The difference in quantities beginning with 1891 is to be accounted for as exported. †Includes $4,924.85, at $1.60 per barrel. Of the $725,475.03 refunded, $393,409.96 was refunded from Fermented Liquors to Brewers and $332,065.07 to others than Brewers. RETURNS OF FERMENTED LIQUORS UNDER EACH ACT OF LEGISLATION. C.-STATEMENT, showing the amount of Internal Revenue derived from Fermented Liquors at One Dollar and Two Dollars per Barrel, and at One Dollar and Sixty Cents, and Sixty Cents per Barrel, under the enactments imposing those rates, the quantities on which the Tax was paid, the date when each rate was imposed and when it ended, and the length of time each rate was in force, from July 1, 1862, to June 30, 1912. NOTE. The act of July 1, 1862, went into operation September 1, 1862. The act of March 3, 1863, provided that the tax on fermented liquors should be 60 cents per barrel from the date of the passage of that act to April 1, 1864. Hence the tax of 60 cents per barrel having expired by limitation April 1, 1864, the tax of $1 per barrel under act of July 1, 1862, was again revived, and this rate under different acts continued in force from and including that date until the passage of the act of June 13, 1898, when the tax was increased to $2 per barrel. The act of March 2, 1901, reduced the tax to $1,60 per barrel to take effect July 1, 1901. The act of April 12, 1902, restored the tax to the original tax of $1.00 per barrel, to take effect July 1, 1902. D.-Stamps for fermented liquors and brewers' permits issued to collectors for purchasers during the ten fiscal years ended June 30, 1912. E.-Statement of Fermented Liquors Removed from Breweries in Bond, Free of Tax, from July 1, 1911 to June 30, 1912. 1911 Gallons 1912 Gallons E.—Continued.—Statement of Fermented Liquors Removed from Breweries in Bond, Free of Tax, from July 1, 1911 to June 30, 1912. Exported in original packages, proofs received...... Removed for export, unaccounted for, June 30, 1910 NOTE. The last drawback amounting to $378.09, was paid in 1892, and none since. E. Fermented Liquors Removed from Brew.ries in Bond for Export during the years ending June 30, 1911 and 1912, by Districts. E. COMPARATIVE STATEMENT Showing, by States and Territories, the Production of Fermented Liquors in the Fiscal 1 Includes 66,272 barrels removed from breweries for export free of tax. 2 Includes 68,061 barrels removed from breweries for export free of tax. 854, 147 370,142 5,016, 701 16,935 262, 176, 694 875,028 F.-Table showing by States and Territories the collections, also the per centum of each of total collections from fermented liquors for the years ended June 30, 1911 and 1912. STATES AND 1911. 1912. Per Cent, of Fermented Liquors, TOTAL COLLECTIONS Total Collec- Fermented Liquors, TOTAL COLLECTIONS Total Collec per Barrel, 1 Alabama. 2 Alaska. 3 Arizona. 4 Arkansas. 5 California.. 6 Colorado. 7 Connecticut. 8 Delaware 9 District of Columbia. 10 Florida. 15 Indiana. 16 Iowa.. 17 Kansas. 22 Massachusetts. Per Cent, of per Barrel, ON tions from ON of not more than 31 galls., $1.00. FERMENTED all Sources of not more than 31 galls., $1.00. FERMENTED |