TABLES OF STATISTICS INTERNAL REVENUE A.—COMPARATIVE STATEMENT Showing the RECEIPTS from FERMENTED LIQUORS during the Fiscal Years, ended June 30, 1913 and 1914. Receipts during fiscal years Objects of Taxation ended June 30 Increase Decrease 1913 1914 Ale, beer, lager beer, por ter, and other similar fermented liquors..... $65,245,544.40 $66,105,444.65 $859,900.25 Brewers' special tax, less than 500 barrels, per annum ... 3,379.19 Brewers' special tax, more than 500 barrels, per 129,160.51 $8,143.79 133,925.11 Retail dealers in malt liquors (special tax)... 311,639.60 282,409.78 29,229.88 Wholesale dealers in malt liquors (special tax).. 572,501.20 564,497.51 8,003.73 Total.... $66,266,989.60 $67,081,512.45 $859,900.25 $45,377.40 Net Increase, $814,522.85 annum. AY2.-COMPARATIVE STATEMENT Showing the RECEIPTS from FERMENTED LIQUORS during the first 3 months of the fiscal year ended June 30, 1914, with the first 3 months of the (current) fiscal year ending June 30, 1915. 1914 1915 Receipts Receipts Objects of Tax ation July 1, 1913, July 1, 1914, Increase Decrease to to annum. Sept. 30, 1913 Sept. 30, 1914 porter, and other sim- $1,424,976,45 Brewers' special tax, less than 500 barrels per 1,531.26 Brewers' special tax, more than 500 barrels! 39,496.19 $3,514.91 per annum..... 34,450.02 Retail dealers in malt liquors (special tax).. 126,299.66 119,322.18 6,977.43 Wholesale dealers in malt liquors (special tax).... 196,340.22 197,458.80 1,118.59 Total.. $20,965,203.48|$19,537,883.04 $4,633.50 $1,431,953.88 Net Increase, $1,427,320.38. The quantity of Fermented Liquors manu- 1914 1913 factured during the fiscal years 1913 and 1914, is as follows: Number of barrels ... 66,189,4731 65,324,8762 1 Includes 84,028 barrels removed from breweries for export, free of tax. 2 Includes 79,332 barrels removed from breweries for export, free of tax. COMPARATIVE STATEMENT Showing the INTERNAL REVENUE RECEIPTS (TAX PAID PRODUCTIONS) from MALT LIQUORS for the Twelve Months ended June 30, 1913 and 1914. MALT LIQUORS Net Increase, $859,900.25 DISTILLED SPIRITS COMPARATIVE STATEMENT Showing the INTERNAL REVENUE RETURNS OF FERMENTED LIQUORS BY FISCAL YEARS B.-STATEMENT showing the Internal Revenue Receipts from Fermented Liquors RECEIPTS (TAX PAID PRODUCTIONS) from DISTILLED SPIRITS Twelve Months ended June 30, 1913 and 1914. Months Fiscal Year 1913 Fiscal Year 1914 Increase Decrease 1912-1913 1913–1914 $9,868,051.89 | $10,219,363.38 $351,311.49 $364,128.80 415,678.62 16,805,754.05 16,113,557.96 692,196.09 15,966,359.60 15,803,182.64 163,176.96 $83,945,408.45 $83,395,452.90 $1,085,224.92 $1,635,180.47 $13,832,997.93 $12,938,529.03 894,468.90 12,562,801.95 12,007,963.32 554,838.63 12,492,998.82 12,741,548.76 248,549.94 12,333,327.71 11,597,869.37 735,458.34 11,977,454.65 10,759,933.59 1,217,521.06 10,397,072.24 9,612,448.18 784,624.06 $157,542,061.75 $153,053,745.15 $1,333,774.86 $5,822,091.46 Total.. Net Decrease, $4,888,316.60 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, 1914. Fiscal Aggregate Years Rates of Quantities Aggregate Refunded Production Ended Collections Barrels June 30 Barrels in Tax Each Rate in 1863. $1.00 $ 885,271.88 885,272 2,006,625 .60 1864. 1,376,491.12 2,294,152 2,290,009.14 3,141,381 1865. 1.00 3,657,181.06 3,657,181 3,734,928.06 3,657,181 1866. 1.00 5,115,140.49 5,115,1401 5,220,552.72 5,115,140 1867 1.00 5,819,345.49 6,207,402 6,057,500.63 6,207,402 1868. 1.00 5,685,663.70 6,146,663 5,955,868.92 6,146,663 1869. 1.00 5,866,400 98 6,342,055 6,099,879.54 24,090.61 6,342,055 1870. 1.00 6,081,520.54 6,574,617 6,319,126.90 800.00 6,574,617 1871. 1.00 7,159,740.20 7,740,260 7,389,501.82 4,288.80 7,740,260 1872. 1.00 8,009,969.72 8,659,427 8,258,498.46 1,365.82 8,659,427 1873. 1.00 8,910,823.83 9,633,323 9,324,937.84 1,747.11 9,633,323 1874. 1.00 8,880,829.68 9,600,897 9,304,679.72 1,122.42 9,600,879 1875. 1.00 8,743,744.62 9,452,697 9,144,004.41 849.12 9,452,697 1876. 1.00 9,159,675.95 9,902,352 9,571,280.66 8,860.54 9,902,352 1877. 1.00 9,074,305.93 9,810,060 9,480,789.17 21,107.84 9,810,060 1878. 1.00 9,473,360.70 10,241,471 9,937,051.78 3,098.69 10,241,471 1879. 1.00 10,270,352.83 11,103,084 10,729,320.08 1,291.55 11,103,084 1880. 1.00 12,346,077.26 13,347,111 12,829,802.84 30.75 13,347,111 1881. 1.00 13,237,700.63 14,311,028 13,700,241.21 14,311,028 1882. 1.00 15,680,678.54 16,952,085 16,153,920.42 16,952,085 1883. 1.00 16,426,050.11 17,757,892 16,900,615.81 243,033.20 17,757,892 1884, 1.00 17,573,722.88 18,998,619 18,084,954.11 18,998,619 1885 1.00 17,747,006.11 19,185,953 18,230,782.03 7,382.78 13,185,953 1886 1.00 19,157,612.87 20,710,933 19,667,731.29 133.33 20,710,933 1887 1.00 21,387,411.79 23,121,526 21,922,187.49 3,974.59 23,121,526 1888. 1.00 22,829,202.90 24,680,219 23,324,218.48 24,680,219 1889 1.00 23,235,863.94 25,119,8531 23,723,835.26 25,119,853 1890. 1.00 25,494,798.50 27,561,944 26,008,534.74 27,561,944 1891. 1.00 28,192,327.69 30,478,192 28,565,129.92 31.67 30,497,209 1892 1.00 29,431,498.06 31,817,836 30,037,452.77 20.00 31,856,626 1893. 1.00 31,962,743.15 34,554,317 32,548,983.07 21,559.23 34,591,179 1894 1.00 30,834,674.01 33,334,783 31,414,788.04 24,577.62 33,362,373 1895 1.00 31,044,304.84 33,561,411 31,640,617.54 188.20 33,589,784 1896. 1.00 33,139, 141,10 35,826,098 33,784,235.26 4,993.90 33,859,250 1897. 1.00 31,841,362.40 34,423,094 32,472,162.07 34,462,822 1.00 1898 34,480,524.23 35,112,426 37,529,339 1.00 1899. 2,070.31 2,070 2.00 67,671,231.00 36,579,044 68,644,558.45 1,106.90 36,697,634 1900. 2.00 72,762,070.56 39,330,849 73,550,754.49 117,559.91 39,471,593 1901. 2.00 74,956,593.87 40,517,078 75,669,907.65 83,539.58 40,614,258 1902. 1.60 71,166,711.65 44,478,832 71,988,902.39 9,177.69 44,550,127 1903. +1.00 146,652,577.14 46,650,730 47,547,856.08 20,538.81 46,720,179 1904 1.00 48,208,132.56 48,208,133 49,083,458.77 44,396.35 48,265,168 1905 1.00 49,459,539.93 49,459,540 50,360,553.18 8,934.26 49,522,029 1906. 1.00 54,651,636.63 54,651,637 55,641,858.56 20,261.45 54,724,553 1907 1.00 58,546,110.69 58,546,111 59,567,818.18 7,488.11 58,622,002 1908. 1.00 58,747,680.14 58,747,680 59,807,616.81 7,002,28 58,814,033 1909 1.00 56,303,496.68 56,303,497 57,456,411.42 9,937.87 56,364,360 1910. 1.00 59,485,116.82 59,485,117 60,572,288.54 7,649.76 59,544,775 1911 1.00 63,216,851.24 63,216,851 64,367,777.65 6,862.34 63,283,123 1912. 1.00 62,108,633.39 62,108,633 63,268,770.51 6,471.95 62,176,694 1913. 1.00 65,245,544.40 65,245,544 66,266,989.60 8,779.89 65,324,876 1914.. 1.00 66,105,444.65 66,105,445 67,081,512.45 66,189,473 Total. $1,551,426,628.93 1,468,207,6261 $1,581,858,511.89 $734,254.92 1,469,715,257 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 71 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 $734,254.92 refunded, $402,189.85 was refunded from fermented liquors to brewers and $332,065.07 to others than brewers. *Refund Data for 1914 not yet available. * RETURNS OF FERMENTED LIQUORS UNDER EACH ACT OF LEGISLATION C.-STATEMENT, Showing the amount of Internal Revenue derived from Fer mented 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 Tqx 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, 1914. Rates Dates of Acts of tax per barrel Imposing Tax Limiting Tax Articles Length of time rates were in force Collections at each rate Quantities in Barrels 885,272 Months Ale, beer, lagerbeer, porter and other similar fermented liquors... $1 00 July 1, 1862 Mar. 3, 1863 6 $ (Limiting to, Ditto. 60 Mar. 3, 1863 Mar. 31, 1864) 13 Ditto. 1.00 July 1, 1862 4103 Ditto.. 2.00 June 13, 1898 361 Ditto. 1.60 Mar. 2, 1901 12 Ditto. 1.00 Apr. 12, 1902 144 885,271.88 2,049,320.65 568,800,055.65 219,794,522.83 71,166,711.65 688,730,764.27 3, 415, 504 611,891,249 118,807,851 44,478,832 688,728,918 Total..... $1,551,426,628.93|1,468,2 37,626 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 barret 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, 1914. E.-STATEMENT of Fermented Liquors Removed from Breweries in Bond, Free of Tax, from July 1, 1913, to June 30, 1914. Removed for export and unaccounted for July 1, 1913 and 1914, respectively.. Total... 2,736,140 2,845,356 1913 Gallons 1914 Gallons Exported in original packages, proofs received. and 1914, respectively. Total.. 2,736,140 2,845,356 NOTE.—The last drawback, amounting to $378.09, was paid in 1892, and none since. |