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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...

*Expense of collection for same period.

$3 172 376 58 252 782 77

$2 921 268 62

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.

Expenses of department

Net revenue

57 847 69

215 918 18

795 544 22

...$10 449 829 84

† 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 Commissioners of Excise and fees of county treasurers.

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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

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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

Expenses of department..

Net revenue

61 605 03 273 862 88

1 253 420 45

.$11 432 636 25

Ratio of expense of collection to gross amount collected, 1.06 per cent.

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Year 1900–01

Total receipts under the Liquor Tax Law from

May 1, 1900, to April 30, 1901, inclusive....$12 532 600 35 Rebates paid during above period $753 140 52

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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

Expenses of department.

Net revenue

52 579 15

292 343 79

971 713 73

$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

Expenses of department.

Net revenue

53 617 07

313 804 24

892 178 75

...$11 694 521 57

Ratio of expense of collection to gross amount collected, 1.05 per cent.

Year 1903-04

Total receipts under the Liquor Tax Law from

May 1, 1903, to April 30, 1904, inclusive...$17 797 642 84 Rebates paid during above period $760 182 06

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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 Rebates paid during above period $779 598 16

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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

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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

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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

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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 Rebates paid during above period $101 279 26

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Total receipts under the Liquor Tax Law from October 1, 1908 to September 30,1909, inclusive

Rebates paid during above period $589 415 01

$18 005 493 58

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