1949 - Internal Revenue Service

42 REPORT OF COMMISSIONER OF INTERNAL REVENUE
Tax-paid withdrawals of each kind of distilled spirits for the fiscal
year 1949 is compared with such tax-paid withdrawals for 1948 in the
following table:
Whisky:
Bottled in bond
Total
Brandy
Rum
Gin
Spirits
Total
Alcohol
Grand total
Tax-paid withdrawals of distilled spirits
Fiscal year
1949
Tax gallons
Fiscal year
1948
Amount
Change
Percent
7,788,536 9, 130, 136 —1,341,600 —14.7
52,674,964 153, 603, 200 —928.236 —1.7
'{301 ,311 348 1,395,887 +615, 481 +44.
301, 311 297,033 +4, 278 +1.4
3, 786,877 3,475, 525 +311, 352 +9.0
42,146 483 49, 630, 289 —7,483,806 —15.1
100, 920, 983 108, 401, 934 —7, 480, 951 —6. 9
40, 845, 714 38, 758,397 +2,087,317 +5.4
141, 766, 697 147, 160,331 —5, 393,634 —3.7
Tax-free withdrawals of distilled spirits.—During the fiscal year 1949
a total of 38,568,036 tax gallons of distilled spirits were withdrawn
tax-free, as compared with 27,421,266 tax gallons for 1948.
Materials used in production of rectified products.—The total tax-paid
domestic and imported distilled spirits and wines used in the production
of rectified products during the fiscal year 1949 amounted to 118,-
971,861 proof gallons, consisting of 38,117,617 proof gallons of whisky,
42,192,873 proof gallons of spirits, 35,824,521 proof gallons of alcohol,
and 2,836,850 proof gallons of other materials. (A break-down of
domestic and imported distilled spirits and wines used in the production
of rectified products is included in the Appendix.)
Production of rectified products.—The total production of rectified
products for the fiscal year 1949 amounted to 118,954,612 proof
gallons, consisting of 107,781,521 proof gallons of whisky, 6,601,847
proof gallons of gin, 2,817,735 proof gallons of cordials and liqueurs,
and 1,753,509 proof gallons of other products, as compared with the
total 1948 production of 125,732,822 proof gallons, consisting of
114,916,903 proof gallons of whisky, 7,267,090 proof gallons of gin,
2,207,673 proof gallons of cordials and liqueurs, and 1,341,156 proof
gallons of other products.
Consumption of distilled spirits.—The total distilled spirits bottled
during the year (exclusive of distilled spirits bottled for exportation)
amounted to 160,931,244 wine gallons, of which 136,857,613 wine
gallons were rectified products, 16,247,519 wine gallons were unrectified
products (other than bottled-in-bond), and 7,826,112 wine gallons
were bottled-in-bond products. This compares with a total, of 165,-
888,683 wine gallons bottled during the fiscal year 1948, consisting of
144,018,537 wine gallons of rectified products, 12,717,091 wine
gallons of unrectified products (other than bottled-in-bond), and
9,153,055 wine gallons of bottled-in-bond products. The total
whisky bottled amounted to 142,633,709 wine gallons for 1949 as compared
with 149,232,495 wine gallons during the prior fiscal year.
The total rectified whisky bottled during the fiscal year 1949 con-
REPORT OF COMMISSIONER OF INTERNAL REVENUE 43
tained 35.4 percent of whisky, as compared with 34.5 percent for
1948 and 33.4 percent for 1947.
Stocks of distilled spirits.—The total stocks of whisky, brandy, rum,
gin, and spirits as of June 30, 1949, amounted to 677,343,619 original
tax gallons, as compared with 594,733,085 original tax gallons as of
June 30, 1948, or an increase of 13.9 percent. The stocks of whisky
increased from 522,260,756 original tax gallons as of June 30, 1948,
to 602,925,861 original tax gallons as of June 30, 1949, or 15.4 percent.
The stocks of whisky 4 years old or older amounted to 33,160,196
tax gallons as of June 30, 1949, as compared with 55,506,519 tax
gallons as of June 30, 1948, a decrease of 40.3 percent.
Specially denatured rum.—During the year there were produced
1,153,246 wine gallons of specially denatured rum, as compared with
1,066,574 wine gallons for 1948.
Fermented malt liquors.—Production of fermented malt liquors
during the fiscal year amounted to 89,735,647 barrels, or 1.7 percent
less than the preceding year (91,291,219 barrels). Tax-paid withdrawals
were 85,809,068 barrels, or 1.4 percent less than the preceding
year (86,992,795 barrels). Fermented malt liquors withdrawn by
pipe line for bottling represented 69.9 percent of the total taxpaid
withdrawals, as compared with 68.4 percent in the preceding year.
Tax-free withdrawals for export were 731,527 barrels, an increase of
818 barrels as compared with the fiscal year 1948.
Wines.—Production of still wines amounted to 139,879,738 wine
gallons, or 32.7 percent more than the preceding year (105,424,549
wine gallons). Tax-paid withdrawals of still wines amounted to
119,106,689 wine gallons, or 8.2 percent more than in the preceding
year (110,114,160 wine gallons). Tax-paid withdrawals of domestic
sparkling wines amounted to 21,665,256 half-pint units, an increase
of 6.1 percent from the preceding year (20,413,746 half-pint units).
Tax-paid withdrawals of vermouth produced at wineries amounted to
2,126,544 wine gallons, an increase of 26.1 percent from the preceding
year (1,686,508 wine gallons). Tax-paid withdrawals of aperitif
wines produced at wineries amounted to 203,876 wine gallons as compared
with 308 wine gallons for the preceding year. Production of
distilling materials at wineries (to be used at fruit distilleries) amounted
to 286,045,119 wine gallons, as compared with 208,903,247 wine
gallons, for the prior fiscal year.
Production of ethyl alcohol.—The total ethyl alcohol production for
the year amounted to 351,015,364 proof gallons, as compared with
332,282,148 proof gallons for 1948, an increase of 5.6 percent.
Tax-free withdrawals of undenatured alcohol.—The total tax-free
withdrawals of ethyl alcohol during the year, consisting of withdrawals
for denaturation, for use of the United States, for hospital, scientific,
and educational use, for export, for transfer to customs manufacturing
bonded warehouses, and in Puerto Rico for medicinal, beverage,
and other purposes, amounted to 324,565,106 proof gallons.
The total quantity of ethyl alcohol withdrawn for denaturation
during the year amounted to 321,222,197 proof gallons. The total
quantity removed for use of the United States amounted to 644,889
proof gallons. There was withdrawn during the year for hospital,
scientific, and educational use a total of 2,545,837 proof gallons.