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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...

$3 172 376 58 *Expense of collection for same period..

252 782 77

$2 921 268 62

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

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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

+ 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 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

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

County treasurers' fees
Expenses of department.

54 704 70 288 791 15

1 096 636 37

Net revenue

$11 435 963 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 1903-04

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
County treasurers' fees

77 905 40 Expenses of department.

303 265 33

1 160 768 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
Expenses of department.

74 819 39 341 138 73

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 Rebates paid during above period $101 279 26 County treasures' fees

30 597 00 Expenses of department

154 055 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

$18 005 493 58 Rebates paid during above period $589 415 01

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