AMERICAN TOBACCO TYPES, USES, AND MARKETS 109 
smoking tobacco. The record of quantities of tobacco used in the 
manufacture of the broad classes of products has the effect of reducing 
them to a common denominator, facilitates comparisons between 
them, and serves other useful purposes in analytical studies. It is not 
possible, however, to narrow the comparisons down to such specific 
products as chewing tobacco, smoking tobacco, and snuff, for the reason 
that in reporting on tobacco so used all three are grouped under the 
heading Tobacco and Snuff. 
Statistics on the consumption of leaf tobacco used in manufacture 
as compiled by the Commissioner of Internal Revenue are shown in 
table 33. 
The significance of table 33 is emphasized by figure 44. 
1939 
CIGARS 
13.9% 
CIGARS 
24.57% 
ec eee 
e @ ee « 
CEORCE OS 0" ties jd eur OPO OLORG 
eesoe e 8 ~AAIT, @¢ °-¢.2 & 2 
EL Sn //Z CIGARETTES 
SEES eT 57.5. 07 
eee 
eoee oe eo 
eecoeee 
ee’ ee ee 
ees ee 
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ceoeee 
eo 2s @ 
ee eee o © © 
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TOTAL 565,442,000 TOTAL 885,299,000 
POUNDS POUNDS 
AMA 406 
Ficgure 44.—The sizes of the circles are proportional to the total volume of 
tobacco consumed in the 2 years respectively. The classification Tobacco 
and Snuff includes both chewing and smoking tobacco. 
The statistics in table 33 are based upon statements from manu- 
facturers in which they account for the quantity of tobacco on hand 
at the beginning of the year, the quantity received during the year, 
and the quantity remaining on hand at the close of the year. 
The reports from the manufacturers of smoking, chewing, and snuff 
tobacco show also the quantities of other materials used (table 34). 
The data on leaf tobacco used in manufacture (table 33) are de- 
rived by converting the different items of tobacco mentioned above 
to their equivalents in unstemmed tobacco, for the purpose of account- 
ing for tobacco from the time it leaves the farmers’ hands until the 
tax has been paid. For this purpose an allowance of 25 percent is 
made for loss in weight in stemming or removing the midrib. No 
allowance is made for losses in weight due to drying, and for this 
reason the figures are not strictly comparable with statistics of tobacco 
production.”! 
*1 See Losses in Weight of Tobacco, p. 78. 
