1949 - Internal Revenue Service

40
REPORT OF COMMISSIONER OF INTERNAL REVENUE
The total collections from all domestic and imported liquor taxes
during 1949 for distilled spirits, fermented malt liquors, and wines
are compared with such collections during the preceding year in the
following table:
Distilled spirits:
Domestic
Imported
Total
Source
Fermented malt liquors
Wines:
Domestic
Imported
Total
Grand total
Source
Distilled spiritS
Ferrqented malt liquors
Wines
Total
Fiscal year
1949
$1,453,275,101
690, 803,189
66,528, 878
Tax collections
2, 210, 607, 168
Total excise tax collections
Change
Fiscal year 1949 Fiscal year 1948 Amount Percent
$1, 275, 181, 485
121, 773.303
1,396, 954, 788
686,367,516
63, 333.657
Z 448,104
65,781,761
2,149,104, 066
Fiscal year
1948
$1, 492, 599,331
701, 119, 310
61,617,113
2, 255, 326, 754
Amount
Change
-739, $
3165, 230
- 10, ,121
-1-4, 911, 765
- 44, 719, 586
Percent
- 2.6
-1.5
+8.01
- 2.6
The total excise tax collections on domestic and imported distilled
spirits for the fiscal year 1949 amounted to $1,396,954,788, as compared
with $1,434,789,176 for the preceding year, representing a decrease of
2.6 percent.
The total excise tax collections on domestic distilled spirits for 1949
amounted to $1,275,181,485, as compared with $1,324,823,881 for
1948, a decrease of $49,642,396, or 3.7 percent. The total excise taxes
on imported distilled spirits for 1949 amounted to $121,773,303, compared
with $109,965,295 for 1948, an increase of $11,808,008, or 10.7
percent.
The total excise tax collections from all domestic and imported
liquor taxes during 1949 for distilled spirits (exclusive of seizures,
penaties, l etc.), fermented malt liquors, and wines are compared with
such collections during the preceding year in the following table:
$1,324, 823, 881 -$49, 642,396 -3.7
109,965,295 +11,808,008 +10.7
1, 434, 789,176 -37,834,388 -2.6
697,097, 258 -10. 729, 742 -1.5
58, 428.943 +4, 904,714 +8.4
2,532,883 -84, 789 -3.3
60,961,836 +4, 819,925 +7.9
2,192, 848, 270 -43,744, 205 -2.0
Production of distilled spirits.-The total production of all distilled
spirits for the fiscal year 1949 (by registered and fruit distilleries)
amounted to 266,542,499 tax gallons, as compared with 244,127,343
tax gallons produced during the preceding fiscal year. The production
of whisky for 1949 amounted to 149,595,239 tax gallons, as compared
with 129,597,067 tax gallons for the preceding year.
REPORT OF COMMISSIONER OF INTERNAL REVENUE 41
The quantity of spirits produced for industrial purposes is not
determinable. In the fiscal year 1949, 713,830 tax gallons of spirits
were transferred to denaturing plants for denaturation, as compared
with 465,868 tax gallons in 1948, and 28,400,821 tax gallons were
transferred to industrial alcohol bonded warehouses as compared with
20,920,794 tax gallons in 1948. Spirits transferred to industrial alcohol
bonded warehouses can be withdrawn as alcohol for industrial or
beverage purposes. The quantity of alcohol produced for beverage
purposes by industrial alcohol plants is not available. The best
available figure is the quantity of domestic alcohol used in production
of rectified products, which amounted to 35,824,521 proof gallons for
the fiscal year 1949.
The production of each kind of distilled spirits•produced by registered
or fruit distilleries, for the fiscal year is compared with such
production during the preceding year in the following table:
Fiscal year
1949
Production of distilled spirits
Tax gallons
Fiscal year
1948
Amount
Change
Percent
By registered distilleries:
Whisky 149,595,239 129, 597,067 +19, 998,172 +15.4
Brandy 30, 531 18,455 +12,076 +65.4
Rum-
Beverage
241, 668 441,123 -199, 455 -45. 2
Industrial
1, 757, 078 1,557, 410 +199. 668 +12.8
Clin 3, 937, 490 3, 691, 196 +246, 294 +6.7
Spirits 75, 031,098 83, 193, 482 -8,162, 384 -9.8
Total 230, 593,104 218, 498, 733 +12,094,371 +5.5
By fruit distilleries:
Brandy 17,427,034 21,154,197 -3, 727.169 -17. 6
Spirits 18, 522, 361 4,474, 413 +14,047,948 +314.0
Total 35,919, 395 95, 628, 610 +10,320,785 +40.3
Grand total 266,542, 499 244, 127,343 +22,415,156 +9.2
Tax-paid withdrawals of distilled spirits.-Distilled spirits (whisky,
brandy, rum, gin, and spirits) may be tax-paid in bulk and withdrawn
from registered and fruit distilleries and internal revenue bonded
warehouses, and alcohol may be tax-paid in bulk and withdrawn from
industrial alcohol bonded warehouses, for bottling without rectification,
for use in the production of rectified products, and for nonbeverage
purposes. Distilled spirits bottled in bond prior to tax payment
are tax-paid at the time the cases are withdrawn from internal revenue
bonded warehouses.
The total tax-paid withdrawals of all distilled spirits (including
alcohol) amounted to 141,766,697 tax gallons during the fiscal year
1949, as compared with 147,160,331 tax gallons for 1948.