The Moving picture world (May 1922)

May 13, 1922 MOVING PICTURE WORLD 149 Internal Revenue Reports Local Points of Greatest Depression in Film Business EXHIBITORS throughout the country are only too well aware of the fact that there has been a great reduction in the volumn of business since 1920. The reports of the Internal Revenue Bureau of the taxes collected from admissions and dues show a decrease of nearly $3,000,000 in the past fifteen months. The individual exhibitor knows very well what part of this decrease is reflected in the reports from his theatre but has no information as to what fellow-exhibitors in other sections of the country are experiencing. For the purpose of giving the exhibitors a comprehensive idea of what changes have occurred since 1920 the Washington Bureau of Moving Picture World has had the co-operation of high officials of the Bureau of Internal Revenue in an inquiry to develop just what changes have occurred in each of the sixty-four collection districts into which the country is divided. Owing to the fact that returns of admissions and of dues are made on the same form, it was impossible to get any figures for admissions exclusively from the reports on file, but it is not believed that the returns of club dues have changed much in the past year nor that the number of clubs has been materially increased or decreased, so that practically all of the following differences are in admissions. What sections of the country most seriously felt the falling off in business? This is a question which has been the subject of much discussion among exhibitors for some time. For the first time a definite answer can be given. The districts that suffered most from the 1921 depression were the first IlHnois, Massachusetts and second New York. Figures showing the tax collections for December, 1920 and 1921, show that the greatest falling off was in the second New York District where the number of returns was reduced from 862 in December, 1920, to 812 in December of last vear, while taxes declined from $1,012,567 to $744,436. The next greatest falling off was in the first Illinois District where the returns declined from 2,210 to 1,984 and the tax receipts were reduced from $724,250 to $572,339. In Massachusetts the number of returns increased from 2,727 in December, 1920, to 2,757 in December of last year, while taxes fell from $500,684 to $399,450. What sections, if any, show an increase in business during the past year? Strange as it may seem five collection districts show that taxes from admissions and dues in December, 1921, were greater than those in December, 1920. In Colorado the collections increased from $80,511 to $87,216; in the eighth Illinois they increased from $103,880 to $112,500; in Maine they increased from $33,724 to $45,319; in Rhode Island they increased from $55,260 to $55,857 and in Washington the increase was from $148,685 to $159,124. The total collections of taxes from admissions and dues in December, 1920, was $8,975,801.44. In December, 1921, these collections totaled only $7,239,036.15 and in February, 1922, the last month for which any figures are available, they amounted to $6,509,996.37. In December, 1920, these taxes were collected on 42,281 returns, but in December of last year the number of returns was 40,425. Despite this reduction of nearly 2,000 in the total number of returns filed in December, 1920 FORM 729 (Sections 800-802) Admissions and Dues Number Amount taxes Districts returns and penalties AIat)ama 261 $61,382.01 ^Arizona 170 28,075.70 Arkansas 290 32,701.35 1st California 1 085 303,611.53 6th California 778 239,179.41 Colorado 555 80,514.71 Co nnecticut 791 148 547.81 Delaware 65 19,646.74 Plorida 228 46,707.78 Georgia 293 87,462.74 Ha wai i 116 10,266.46 Idaho 285 28,537.88 1st Missouri 700 122 220.61 8th Illinois 1 201 103,880.81 Indiana 1 035 197,920.03 1,629 173,801.56 918 85,997.56 446 90,357.89 478 93,966.27 521 33,724.24 738 237,601.74 Massachusetts . . . 2,727 500,648.46 826 276,211.68 578 64,431.62 1,193 188,628.24 172 23,475.74 1st Missouri 700 122,220.61 617 147,479.10 347 36,033.95 894 91,107.47 104 7,991.76 New Hampshire . . 553 35,710.20 1st New Jersey... 291 61,917.00 5th New Jersey. . . . 989 199,248.00 99 11,002.74 804 322,365.33 2d New York 862 1,012,567.25 14 th New York . . . . 660 185,017.15 21st New York . . . . 898 ^03,997.12 28th New York 788 189,306.34 North Carolina . . . . 332 52,514.37 392 24,057.96 1st Ohio 524 126,689.07 10th Ohio 446 70,631.08 11th Ohio 368 73,332.29 18th Ohio 1,303 258,001.09 558 108,659.32 545 74,422.90 1st Pennsylvania.. 1,184 385,938.03 12th Pennsylvania. 534 83,325.08 23d Pennsylvania.. 1,406 281,983.53 Rhode Island 291 S.";. 260.03 South Carolina . . . 191 28,461.69 South Dakota . . . . 411 29,302.32 283 60,562.33 540 83,768.49 700 212,036.58 Utah 247 41,742 9R 308 1.5.750.49 359 82,794.05 WashinpTton 906 148,685.54 Wfst Virginia . . . 437 65.327.71 1,689 188.217.52 152 16,842.94 total 42,281 $8,976,801.44 December, 1921, eighteen districts filed more returns last December than they did in the same month of the preceding year. The greatest increase registered in any district was in the first Pennsylvania, where 1,314 returns were received last December against 1,184 in December, 1920. In the eighth Illinois 1,299 returns were received, as compared with 1,201, and in the first Texas 597 were filed, as compared with 540. For the benefit of exhibitors who would like to know just what changes have taken place, there is appended a table showing the number of returns and the amount of taxes and penalties collected in each district in December, 1921, as compared with December, 1920: December, 1921 FORM 729 (Sections 800-802) Admissions and Dues Number Amount taxes Districts returns and penalties 300 $47,907.12 127 13,584.02 283 31,045.15 962 250,494.97 6th California . . . 780 223,397.51 518 87,216.86 755 103,060.82 74 9,685.21 Florida 219 33,088.12 266 49,196.04 146 10,249.52 249 19,472.20 1,984 572,339,44 8th Illinois 1,299 112,500.52 1,029 150,567.75 1,684 121,219.91 876 71,366.29 450 64,342.81 378 71,781.(re 558 45,319.87 679 196,290.12 Massachusetts . . . . 2,757 399,450.72 1st Michigan 765 195,046.93 495 48,648.48 1,162 175,001.52 151 18,161.35 647 120,234.87 542 101,248.21 326 29,273.49 848 72,022.97 Nevada . . . 81 6,411.68 New Hampshire . . 412 26,586.r9 1st New Jersey. . . . 267 55,677.58 5th New Jersey. . . . 801 177,471.07 101 7,823.62 1st New York 694 303,971.82 2d New York 812 744,436.27 14th New York . . . . 643 159,937.17 21st New York .• . . . 792 71,345.93 28th New York . . . 778 163,486.54 North Carolina . . . . 292 31,546.66 North Dakota . . . . 358 18,810.65 1st Ohio 469 111,114.01 10th Ohio 404 49,593.63 11th Ohio 365 61,397.59 18th Ohio 1,189 194.724.11 495 72.644.73 524 65,490.66 1st Pennsylvania.. 1,314 354,991.28 12th Pennsylvania. 561 77,239.1 7 23d Pennsylvania.. 1.336 202,731.89 Rhode Island 334 55,857.47 South Carolina . . . 180 24.354.88 South Dakota . . . . 387 22,529.24 Tennessee 296 56,846.76 597 59,797.68 2d Texas 561 122,332.74 ITtah 210 30,692.68 307 13,723.21 3GS 67,405.26 Washington 881 159,124.74 West Virginia . . . . 387 ■ 50.905.63 1.711 159,213.69 209 15,555.47 Total 40,425 $7,239,036.15