108 CIRCULAR 249, U. S. DEPARTMENT OF AGRICULTURE 
the Commissioner of Internal Revenue, during the first three quarters 
of the preceding calendar year manufactured more than 35,000 pounds 
of tobacco or snuff, 185,000 cigars, or 750,000 cigarettes; and to all 
dealers, quasi manufacturers, erowers’ cooperative associations, ware- 
housemen, brokers, holders or owners, except the original growers. 
Dealers and manufacturers coming within the provisions of the law are 
required to report their holdings as of January 1, April 1, July 1, and 
October 1. These reports, segregated and complied by types, are 
published as Stocks of Leaf Tobacco. 
As to stocks of tobacco reported by dealers and manufacturers it 
should be noted: (1) Some of the tobacco is reported on the basis of 
weights marked on the hogshead or case, whereas some of it is reported 
on the basis of actual weight; (2) some tobacco reported on is stemmed 
and some unstemmed; and (3) the tobacco varies as to age, some being 
so new that it may not yet have been redried or sweated, although most 
of it no doubt has been; and some of it is 2 or more years old and has 
accordingly suffered material loss in weight through drying. 
Stocks figures are now published in two ways, (1) as reported, with 
no correction for stemming and drying losses, and (2) on a “‘farm- 
sales-weight”’ basis, the extent of losses having been computed and 
added in (22). The farm-sales-weight basis corresponds to the basis 
of production statistics and is used in tables of supply and 
disappearance. 
DISAPPEARANCE 
Disappearance consists of (1) tobacco used domestically in the manu- 
facture of products for human consumption, (2) tobacco exported for 
similar use abroad, and (3) tobacco diverted to byproducts uses 
(see p. 95). 
Accurate segregation of disappearance figures according to exports 
and domestic consumption is not feasible at the present time, because 
of uncertainty as to the farm-sales-weight equivalent of tobacco 
exported. Statistics on tobacco exported are compiled from export 
declarations made to the United States Customs Service. These show 
the type or class of tobacco exported, the number of pounds and the 
value. The reports do not indicate whether the tobacco is unstemmed 
or stemmed, and the totals as published include varying and inde- 
terminate percentages of each. Measures, however, have been adopted 
by the Bureau of Internal Revenue by which such a segregation may 
become possible. Also, the moisture content of tobacco varies for 
exports to some countries, thus making difficult the computation of 
shrinkage losses (22). 
QuaNTITIEs OF Tospacco UsEp IN MANUFACTURE 
Statistics of tobacco used in the manufacture of tobacco products 
are closely related, as a measure of consumption, to those of products 
manufactured, but they serve one purpose for which the second-named 
measure of consumption is not suitable. That is to say, they afford a 
basis of comparison as between products which are expressed in dis- 
similar units. Accurate comparisons are not afforded by the numbers 
consumed respectively of cigars and cigarettes, for example, because 
of the great disparity in size. Nor can the numbers of cigars and 
cigarettes be compared satisfactorily with pounds of chewing and 
