Annual Report of the Commissioner of Internal Revenue for the Fiscal Year ...
Annual Report of the Commissioner of Internal Revenue for the Fiscal Year ...
United States. Office of Commissioner of Internal Revenue
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1909 Percent, 2.02 1.74 1.68 1.71 1.59 120.21 17.40 16.80 17.14 15.94 1914 PerceTU, 1.52 1.64 1.40 ^ .95 .32 115.25 1910 1915 16.87 1911 1916 14.04 1912 1917 9.51 1913 1918 3.25 To refer to the ratio of expenditures to collections, or to the expend- itures per $1,000 of revenue collected, as "the cost of collecting" internal revenue is incorrect, for the reason that the Bureau performs many functions in which no collection of revenue is involved. Be- cause of this fact, and of the impracticabil...ity from the standpoint of efficiency of utilizing a separate force of officers and employees in administering each oi the several revenue-producing provisions of the law, it is impossible to determine the exact cost of collecting particular items of revenue. The ratio of the expenditures from a given appro- 5 nation to the receipts from the tax specifically appropriated for oes not represent the true cost of the collections. The cost of administering the Internal-Revenue Service during the year ending June 30, 1920, is estimated at $21,312,590 for salaries of officers ana employees and $6,746,680 for other expenses, a total of $28,059,170.
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