-FOREST TAXATION IN THE UNITED STATES 21 
Nor forest; fire prevention andicontrol: sy 2a Seat ee oo $1, 200, 000 
For distribution of forest tree seeds and plants._________________- 75, 000 
MOriOrestry; CXtEMSlOM! MORK ames Sele ase Ms eel ure ce eine 2 60, 000 
LNCOVR Lam eA ot yike hip shad ld aah ca Al ce Mp) EE aga 1175, 000, 000 
Horiacricultunalvextension; works sou S ek shkence wy lh ee ee - 7, 440, 000 
For vocational education_-_--_--- elt SIR SLI a ea 7, 185, 000 
EGR BOY Yo Lia CS) NEY HAM PNRM Re eh Wa Ne a gL aN A al 3, 654, 000 
Hommaternity and infancy hy srenes) 80 Wynne CN) Ba SAN! it 202, 000 
Horciviliam vocational rehabilitation S.Ct) wo hy ey 1, 023, 000 
LL CHE Ue MUST SAU ls Ne Ea ab Ng eg aT AO SE A 96, 839, 000 
In addition to these grants, Federal appropriations provide for 
agricultural and forestry research to be carried on in cooperation with 
State agencies. 
It is important to note that the Federal Government, in insisting on 
certain specifications and standards in connnection with these co- 
operative enterprises, indirectly exercises some supervision and 
control over State expenditures. 
The tax revenue of the Federal Government in 1929 amounted to 
2,550 million dollars and was derived as shown in table 3 (3, p. 102). 
TABLE 3.—Taz revenue of the Federal Government, 1929 
Percentage 
Source Amount eetotal 
TOTO GAR ES cee h see eet ates NE INL VERN ALBG etanarlu MPU ug 8 Laws a RMN INL Nat Ue CNET ite $2, 331, 000, 000 65. 7 
TUS LOTS COND Us ee Es A a i tc a HELI MR 612, 000, 000 | . 17.2 
EPMETSON TAOS We een atau ee es eern ith ay NUS Maa aie PMN Re OP UG lel ara Matic SA 539, 000, 000 52, 
TYGER On TH Ce a a NA RIS ms NG A Te a A I so lL I So SE 62, 000, 000 iy 2 
AG) EOE AOS I ea UN UE RL A UA NE a ae IC I ace BE 6, 000, 000 52 
NO GAM GaGa HUMANS Gee CE tr Enya BAM eel An Nae oR Sie A a Oe AS 1 3, 550, 000, 000 100. 0 
As will appear later, the Federal tax system, while it employs 
certain bases that are also used by the State, presents distinctive 
characteristics which set it apart from the tax system of the States. 
The figures used in the foregoing discussion are for the fiscal year 
1929, since that is the latest year for which comparable figures relat- 
ing to Federal, State, and local governments are available. Federal 
finances have undergone spectacular changes during the period of 
economic depression that commenced in the fail of 1929. Expendi- 
tures have been increasing, while revenues have fallen off sharply. 
_Whereas, since the World War surpluses have been the regular order, 
a deficit appeared in 1931. In 1932 the total governmental cost pay- 
ments (expenditures chargeable against ordinary receipts) were 4,886 
million dollars, with total ordinary receipts (practically synonymous 
with revenue receipts as usually defined) of only 2,006 millions; the 
deficit was 2,880 millions (7, pp. 841-842). The ordinary receipts in 
1932 were as shown in table 4 (7, pp. 341, 348, 875). 
TaB LE 4.— Taz and other ordinary revenue of the Federal Government, 1982 
Percent- | Percent- 
Source Amount age of Source Amount age of 
total total 
Income taxes___-___---__- $1, 057, 000, 000 | 52.7 || Miscellaneous taxes. ____- $6, 000, 000 0.3 
Custom receipts__--__---_ 328, 000, 000 16.4 || Other ordinary receipts-_-- 112; 000, 000 5. 6 
TXCISHILAXCSE a ees ee 456, 000, 000 22.7 | 
Meat hitaxesesesees ee 47, 000, 000 2.3 Motalios ct ela ob 2, 006, 000, 000 100. 0 
11 $158,000,000 in 1931. 
