1949 - Internal Revenue Service

I
I
38 REPORT OF COMMISSIONER OF INTERNAL REVENUE
Miscellaneous claims.—The claims involving the miscellaneous
taxes, received and disposed of during the fiscal year, are shown in
the following table:
Number of claims received and disposed of by the Miscellaneous Division during the
fiscal year 1949
Claims
Miscellaneous excise:
On band July 1,1948_.
Received
Reopened
Allowed
Rejected
On band Jtme 30, 1949
Miscellaneous stamps:
On band July 1, 1948_
Received
Reopened
Allowed
Rejected
On hand June 30, 1949.
Narcotic:
On band July 1, 1948_
Received
Reopened
Allowed
Rejected
On hand June 30, 1949_
Marihuana:
On hand July 1,1948
Received
Reopened
Allowed
Rejected
On bandJune 30, 1949.
Silver:
On hand July 1, 1948._
Received
Reopened
Allowed
Rejected
On hand June 30,1949_
Coal:
On hand July 1, 1948
Received
Reopened
Allowed
Rejected
On band Tune 30,1949_
Sugar:
On hand July 1, 1948._
Received
Reopened
Allowed
Rejected
Onband June 30, 1949_
Total:
On handJuly 1,1948._
Received
Reopened
Allowed
Rejected
On band June 30,1949-
1
1, 200
3 724
52
2,832
655
, 489
218
1,566
4
559
37
192
12
113
107
4
14
5
2
2
1
I
3
4
82
638
2
608
21
95
1, 613
6, 049
58
5 106
719
1, 795
Refund Abatement Redemption Uncollectible
Amount
$2, 571, 433.87
2, 600, 275.10
63,364. 66
1, 729, 948.90
1, 752, 67472
1, 752, 450..01
60,016.18
44,987.98
24,382. 84
49,317. 05
65, 182. 52
14,887. 41
24.45
403.55
375.05
16.00
36.95
4, 928.22
745.00
3, 188. 09
995.13
16,308. 85
16,309. 77
32,618. 62
129,646.23
14, 788, 853.83
1, 805. 92
990, 845.52
13, 749, 645.02
179,815.44
2, 777, 429.58
17, 455, 758.43
89, 553. 42
2,771,231.52
15, 570, 706. 35
1,980, 803.56
815
2, 577
3
2,476
130
589
64
612
2
546
18
114
3
18
18
3
3
17
12
5
3
25
133
129
5
24
13
4
9
3
2
1
710
3,373
5
3,187
168
733
Amount
$395, 580.30
731, 346.98
4,719.97
526,678. 58
210,930.12
394,038. 55
49,840.39
363, 464.04
13, 312.59
327, 471.69
15,449. 69
83, 695.64
1,727.51
228.28
1, 848. 22
107.57
4,414.01
87,672.68
67,061. 89
23, 109. 60
1,915.20
2,907,804.02
86, 185. 86
723, 002. 23
2, 228, 726.39
42,261. 26
5,068.11
24.73
5,043.38
571.18
143.17
428.01
3,359,366. 23
1, 274, 537.13
18, 032.56
1,646,230.51
2,483, 687. 19
522, 018.22
Num
ber
380
3, 451
5
3
•
193
213
430
6
61
61
1
5
1
1
386
3, 513
5
3,255
214
435
Amount
$75,523.79
496, 086.96
288.12
225,324.92
95, Ill. 26
251,462.69
13.89
3, 449.01
3,294.28
3.00
166.62
75.94
76.94
75,537.68
499, 611. 91
288.12
228,695.14
95, 114. 26
251,628.31
Num -
ber
85
969
979
5
70
49
539
572
16
8
25
24
4
18
241
232
27
8
44
52
163
1,818
1,859
5
117
Amount
$73, 587.37
821, 227.08
729,604.18
10, 252.12
154, 958.15
2, 120. 22
27, 081.37
28,320.98
880.61
269.32
8, 600.20
8,463.57
405.95
1E2, 022. 64
1, 017, 565.31
1,148,871.67
21,016.28
746.19
18, 126. 23
18, 872.42
228, 745.74
1, 892, 600.19
1,933,832.82
10, 252. 12
177,260.99
Miscellaneous credit cases.—Two thousand five hundred and six
cases, involving taxes of $3,713,410, were received during the year.
A total of 2,483 cases, involving $4,181,285, was disposed of by the
allowance of 2,186 cases, representing $4,087,641, and the rejection of
297 cases, amounting to $93,645.
REPORT OF COMMISSIONER OF INTERNAL REVENUE 39
ALCOHOL TAX UNIT
General functions.—The Alcohol Tax Unit is charged with the administration
of the laws relating to the production, warehousing, taxpayment,
rectification, packaging, and distribution of distilled spirits,
wines, and fermented malt liquors; the production, warehousing, taxpayment,
denaturation, and distribution of industrial alcohol; the
determination, assertion, and assessment of taxes and penalties on
such liquors; the investigation of returns covering occupational and
commodity taxes; the regulation of the manufacture and use of liquor
bottles; the chemical analysis of liquors and other products to determine
their taxable status and proper labeling; the administration of
the provisions of the Federal Alcohol Administration Act relating to
the regulation of interstate and foreign commerce in distilled spirits,
wines, and fermented malt liquors, and the labeling and advertising
thereof; and with the investigation, detection, and prevention of
willful and fraudulent violations of the internal revenue laws relating
thereto.
The functions of the Unit are classified as permissive, enforcement,
and basic permit and trade practice. In addition to the headquarters
office, there are 15 field districts. The supervisors of such districts
administer, within their respective districts, internal revenue laws
and regulations relating to alcoholic liquors and denatured alcohol
and the Federal Alcohol Administration Act.
PERMISSIVE ACTIVITIES
Plants and permittees.—On June 30, 1949, there were authorized to
operate a total of 2,251 registered and fruit distilleries, internal revenue
bonded warehouses, industrial alcohol plants and warehouses,
denaturing plants, rectifying plants, tax-paid bottling houses, wineries,
breweries, and vinegar plants as compared with 2,371 as of June 30,
1948. This represents a decrease of 120 establishments. As of June
30, 1949, there were 478,515 wholesale and retail dealers, as compared
with 467,811 a year ago, representing an increase of 10,704
dealers, or 2.3 percent. The total number of plants and permittees
of all classes, as of June 30, 1949, was 497,456 as compared with
487,027 a year ago, representing an increase of 10,429 or 2.1 percent.
A table showing the number for each class, as of June 30, 1949, is
included in the Appendix.
Collections.—For the fifth consecutive year, over two billion dollars
were collected in Federal liquor taxes on domestic and imported
liquors (distilled spirits, fermented malt liquors, and wines), representing
receipts from excise taxes, rectification tax, floor stocks taxes,
special and occupational taxes, and bottle or container stamps. The
total collections of $2,210,607,168 during the year represent a decrease
of $44,719,586 or 2.0 percent, as compared with collections of
$2,255,326,754 during 1948.
The total collections on distilled spirits alone in the fiscal year 1949
again exceeded one billion dollars, but represent a decrease of approximately
40 millions from collections for 1948. Such collections
amounted to 65.7 percent of the total liquor tax collections in 1949,
compared with 66.2 percent in the fiscal year 1948.