and 486, Laws of 1903, increasing the liquor tax rates, notwithstanding an increase of population since 1890, of 20 per cent.

Comparative Statement of Net Receipts

Under the last year of the old law, and the years 1896–97, 1897–98, 1898–99, 1899–1900, 1900–1901, 1901–02, 1902–03, 1903–04, 1904–05, 1905–06, 1906–07, 1907–08, 1908–09, 1909– 10, 1910–11, 1911–12, 1912–13, 1913–14, 1914–15, 1915–16 and 1916–17 of the new law.

Year 1896 Total receipts under the old law for twelve months ending April 30, 1896. . . . . . . . . . . . . $3 172 376 58 *Expense of collection for same period. . . . . . . . 252 782 77

Ratio of expense of collection to gross amount collected, 8 per Cent.

Year 1896–97 Total receipts under the Liquor Tax Law from May 1, 1896, to April 30, 1897, inclusive. . . $11 245 374 06 Rebates paid during above period $521 778 35

County treasurers’ fees. . . . . . . . 57 847 69
Expenses of department . . . . . . . 215 918 18
795 544 22
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $10 449 829 84

f Ratio of expense of collection to gross amount collected 1.27

per cent.
Year 1897–98

Total receipts under the Liquor Tax Law from
May 1, 1897, to April 30, 1898, inclusive. . . $12 372 340 66
Rebates paid during above period $672 343 03

* Includes $1,674.81 expense of excise boards in no license towns. # Expense of collection covers salaries, etc., of the Special Deputy Commis

County treasurers’ fees . . . . . . . . 61 707 53
Expenses of department. . . . . . . . 264. 800 73
$998 851 29
Net revenue . . . . . . . . . . . . . . . . . s e s e s e s e $11 373 489 37

Ratio of expense of collection to gross amount collected, 1.12 per cent.

Year 1898–99
Total receipts under the Liquor Tax Law from

May 1, 1898, to April 30, 1899, inclusive. . . . $12 633 981 02 Rebates paid during above period $924 796 33

County treasurers’ fees . . . . . . . . 60 228 54.
Expenses of department. . . . . . . . 269 490 42
1 254. 515 29
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $11 379 465 73

Ratio of expense of collection to gross amount collected, 1.06 per cent. Year 1899–1900 Total receipts under the Liquor Tax Law from May 1, 1899, to April 30, 1900, inclusive. . . . $12 686 056 70 Rebates paid during above period $917 952 54

County treasurers’ fees . . . . . . . . 61. 605 03
Expenses of department. . . . . . . . 273 862 88
1 253 420 45
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $11 432 636 25

Ratio of expense of collection to gross amount collected, 1.06 per cent. Year 1900–01 Total receipts under the Liquor Tax Law from g May 1, 1900, to April 30, 1901, inclusive. . . . $12 532 600 35 Rebates paid during above period $753 140 52

County treasurers’ fees . . . . . . . . 54. 704. 70
Expenses of department. . . . . . . . 288 791 15
1 096 636 37
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $1I 435 963 98

Ratio of expense of collection to gross amount collected, 1.04 per cent. Year 1901–02 Total receipts under the Liquor Tax Law from May 1, 1901, to April 30, 1902, inclusive. . . . $12 456 926 13 Rebates paid during above period $626 790 79

County treasurers’ fees . . . . . . . . 52 579 15
Expenses of department. . . . . . . . 292 343 79
971 713 73
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $11 485 212 40

Ratio of expense of collection to gross amount collected, 1.04 per cent. Year 1902–03 Total receipts under the Liquor Tax Law from May 1, 1902, to April 30, 1903, inclusive. . . . $12 586 700 32 Rebates paid during above period $524 757 44

County treasurers’ fees . . . . . . . . 53 617 07
Expenses of department. . . . . . . . 313 804 24
892 178 75
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $11 694 521 57

Ratio of expense of collection to gross amount collected, 1.05 per cent. Year 1903–0s, Total receipts under the Liquor Tax Law from May 1, 1903, to April 30, 1904, inclusive. . . $17 797 642 84

County treasurers’ fees . . . . . . . . 76 954 22
Expenses of department. . . . . . . . 316 910 66
1 154 ()46 94
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $16 643 595 90

Ratio of expense of collection to gross amount collected, 8/10 of 1 per cent.

Year 1904–05

Total receipts under the Liquor Tax Law from
May 1, 1904, to April 30, 1905, inclusive. . . $17 891 598 59

County treasurers’ fees . . . . . . . . 77 905 40
Expenses of department. . . . . . . . 303 265 33
1 160 7.68 89
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $16 730 829 70

Ratio of expense of collection to gross amount collected, 8/10 of 1 per cent. Year 1905–06 Total receipts under the Liquor Tax Law from May 1, 1905, to April 30, 1906, inclusive. . . $18 358 751 31 Rebates paid during above period $880 886 57

County treasurers’ fees . . . . . . . . 80 483 48
Expenses of department. . . . . . . . 354 179 96
1 315 550 01
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $17 043 201 30

Ratio of expense of collection to gross amount collected, 9/10 of 1 per cent.

Year 1906–07

Total receipts under the Liquor Tax Law from
May 1, 1906, to April 30, 1907, inclusive. . . $18 738 240 93
Rebates paid during above period $832 966 39

County treasurers’ fees . . . . . . . . 74: 819 39
Expenses of department. . . . . . . . 341 138 7.3
1 248 924 51
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $17 489 316 42

Ratio of expense of collection to gross amount collected less than 9/10 of 1 per cent.

Year 1907–08

Total receipts under the Liquor Tax Law from
May 1, 1907, to April 30, 1908, inclusive. . . $18 965 338 08
Rebates paid during above period $820 051 89

County treasurers’ fees . . . . . . 76 604 99
Expenses of department . . . . . $348, 116 83
1 244. 773 71
Net revenue . . . . . . . . . . . . . . . . . . . . . . . . . $17 720 564 37

Ratio of expense of collection to gross amount collected less than 9/10 of 1 per cent.

Total receipts under the Liquor Tax Law from
May 1 to September 30, 1908 (5 months). . . $7 490 139 78
Febates paid during above period $101 279 26

‘County treasures’ fees . . . . . . . . . 30 597 OO
Expenses of department . . . . . . . 154. O55 78
285 932 04.
Net revenue. . . . . . . . . . . . . . . . . . . . . . . . . $7 204 207 74

Year 1908–09 Total receipts under the Liquor Tax Law from October 1, 1908 to September 30,1909, inclusive . . . . . . . . . . . . . . . . . . . ... e. e o o so to e o 'o e o 'o o $18 005 493 58