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                                                   Order Code RL33665




                  CRS Report for Congress
                                      Received through the CRS Web




               U.S. Federal Government Revenues:
                                1790 to the Present




                                               September 25, 2006




                                            Thomas L. Hungerford
                            Specialist in Public Sector Economics
                               Government and Finance Division




Congressional Research Service ~ The Library of Congress
              U.S. Federal Government Revenues:
                      1790 to the Present

Summary
     The sources of federal government revenues have changed dramatically over the
past 200 years. The nation has gone from almost exclusive reliance on customs
duties to almost exclusive reliance on individual and corporate income taxes and
payroll taxes as the means of funding the federal government. Along with the
changing composition of federal revenues has come a significant increase in the share
of national income devoted to funding the federal government.

     While raising revenue is the primary goal of both tariff and tax policies, they are
often used to achieve other goals. First, sales tax changes can encourage or
discourage the consumption of particular goods. Second, the income tax code is
sometimes used to achieve a variety of economic and social goals. Lastly, tariff
policy can be used to protect certain industries from import competition.

     Three distinct periods or eras can be identified: the customs duties era (before
1863), the excise tax era (1863-1913), and the income tax era (1914-present). These
periods are identified by the major source of federal revenue. Furthermore, the
economic importance of federal revenues increased in each period -- federal
revenues increased relative to the national economy from about 2% of GDP in 1800
to over 20% of GDP by 2000 (they were 17.5% of GDP in 2005). The major
changes in composition and economic importance have occurred at times of national
emergencies: the Civil War, World War I, World War II, and the Great Depression.

     This report will be updated as new information becomes available.
Contents

Federal Revenues Before 1863 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

The Rise of the Excise Tax (1863-1913) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

The Era of the Income Tax (1914-Present) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8


List of Figures
Figure 1. Federal Revenue as a Percentage of GDP, 1820-2005 . . . . . . . . . . . . . . 2


List of Tables
Table 1. Proportion of Total Federal Revenues from Four Sources . . . . . . . . . . . 2
Table 2. Federal Revenues, 1820-2005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
    U.S. Federal Government Revenues: 1790
                  to the Present

     The sources of federal government revenues have changed dramatically over the
past 200 years. The nation has gone from almost exclusive reliance on customs
duties to almost exclusive reliance on income and payroll taxes as the means of
funding the federal government. With the changing composition of federal revenues
has come a significant increase in the share of national income devoted to funding
the federal government.

     Throughout the nation's history, federal revenues have come predominately
from tariffs and taxes. While raising revenue is the primary goal of both tariff and
tax policies, they are often used to achieve other goals. Sales tax changes, for
example, can encourage or discourage the consumption of particular goods. In
addition, the income tax code is sometimes used to achieve a variety of economic and
social goals. Lastly, tariff policy can be used to protect certain industries from import
competition.

     Figure 1 shows the five major sources of federal revenues as a percentage of
gross domestic product (GDP) from 1820 to 2005.1 The five sources of revenue are
customs duties, sales of public lands, excise taxes, income taxes (individual and
corporate), and social insurance revenue (payroll taxes). These five sources have
accounted for about 94% of annual total federal revenues over this period. Federal
revenue from these sources has increased from about 2% of GDP in 1820 to 20% in
2000.




1
 The dollar amounts are shown in the appendix. Annual GDP data are not available before
1820 on a consistent basis. All years refer to fiscal years.
                                                           CRS-2

                      Figure 1. Federal Revenue as a Percentage of GDP, 1820-2005
                      25
                            Customs Duty     Rise of the            Income Tax Era
                                 Era         Excise Tax


                      20
  Percentage of GDP




                      15                                                                        Public Land Sales
                                                                                                Excise Tax
                                                                                                Social Insurance
                                                                                                Income Tax
                                                                                                Customs Duties
                      10




                       5




                       0
                       1820    1840   1860   1880   1900   1920    1940   1960    1980   2000
                                                     Fiscal Year




Source: See appendix.

     Three distinct periods or eras can be identified: the customs duties era (before
1863), the rising excise tax era (1863-1913), and the income tax era (1914-present).
These periods are identified by the major source of federal revenue. Table 1 shows
the average percentage of federal revenue coming from each of the five revenue
sources in the three periods. This report describes the sources of federal revenues,
and examines the changing composition of revenues.

                           Table 1. Proportion of Total Federal Revenues from
                                              Four Sources

                                             1820-1862               1863-1913              1914-Present
 Customs Duties                                        85.2%                     48.8%                   4.8%
 Excise Tax                                                                       39.8                       14.7
 Income Tax                                                                                                  55.9
 Social Insurance                                                                                            18.6

Source: CRS calculations of revenue data.
                                           CRS-3

                   Federal Revenues Before 1863
     Before the War of 1812, customs duties accounted for about 90% of federal
government revenues. Tariffs were adjusted from time to time as revenue was
needed, but the changes were generally moderate. Tariff policy during this period
generated little controversy since the primary goal of tariff policy was to raise
revenue rather than import protection.

     The most heated debates during this period were over the use of internal revenue
sources -- excise and direct taxes. The Federalists wanted to wield the taxing
powers provided in the Constitution. In 1791, an excise tax on distilled spirits was
enacted. While revenue from this excise tax never amounted to much, it was widely
unpopular and touched off the Whiskey Rebellion of 1794. In 1798, a direct tax on
property was enacted to help finance the naval build up against France. After the
election of Thomas Jefferson in 1800, the Jefferson Administration moved to abolish
excise and direct taxes. By 1811, total internal revenue amounted to about $2,000
or about 0.01% of total federal revenues.

     The War of 1812 brought new demands for revenue. The tariff schedule was
doubled in 1812, but customs revenue fell as international trade was curtailed by the
war and probably by the tariff -- gross imports fell by 71% between 1812 and 1813.2
In 1813, Congress approved a set of excise and direct taxes. The taxes, however,
were, as one historian notes, "clearly devoted to prosecution of the fighting, and they
were just as clearly designed to end as soon as the crisis ended."3 Internal revenue
accounted for almost 30% of federal revenue in 1815 and for less than 1% by 1819.

     The reduced import competition during the War of 1812 contributed to the
development and expansion of U.S. manufacturing. After the war, debate over tariff
policy shifted from raising revenue to protecting the young manufacturing industries.
The Tariff Act of 1816 has been described as the beginning of a protectionist era in
U.S. trade policy. In truth, however, the Tariff Act was only moderately protective
and less protective than many manufacturers had hoped.4 While there was some
support for protective tariffs in Congress, there appears to have been little public
support for protection until the financial crisis of 1818-1819.

     Internal revenue (excise and direct taxes) was a negligible source of federal
revenue for the next 40 years -- often amounting to less than $500 annually. The
major source of revenue was customs duties -- accounting for about 85% of total
revenue (see Figure 1). Protectionist pressure was building in the early 1820s in the
middle states of New York, Pennsylvania, New Jersey, Ohio, and Kentucky. The
southern states and New England were generally opposed to many of the demands


2
 F. W. Taussig, The Tariff History of the United States: A Series of Essays, 4th edition (New
York: G. P. Putnam's Sons, 1898), p. 12.
3
 Dall W. Forsythe, Taxation and Political Change in the Young Nation, 1781-1833 (New
York: Columbia University Press, 1977), p. 60.
4
 Ibid., p. 72. A protective tariff is a high tariff on an imported good that directly competes
with a domestically produced good.
                                          CRS-4

for protection. Nonetheless, the tariff acts of 1824, 1828, and 1832 were
protectionist, ostensibly safeguarding the young manufacturing industries in the
middle states. The Tariff Act of 1828 is often referred to as the "Tariff of
Abominations." The 1832 tariff act, while protectionist in nature, removed "the
abominations of 1828."5

     Between 1832 and the Civil War, tariff policy fluctuated between high tariffs
and low tariffs. Between 1832 and 1842, there was a gradual reduction in tariffs,
only to be followed by a strongly protectionist period to 1846. The Tariff Act of
1846 reduced tariffs, and tariffs were again reduced by the Tariff Act of 1857.6

     The other significant source of federal revenue during this period was sales of
public land. On average, revenue from public land sales was equal to about 14% of
the revenue generated from customs duties. In some years, however, the revenue
from land sales was nearly equal to customs duties revenue.

    Over this early period in the nation's history, federal revenues averaged about
1.8% of GDP. Between 1820 and 1862, federal revenues were as low as 0.9% of
GDP and as high as 3% of GDP.


               The Rise of the Excise Tax (1863-1913)
     Federal expenditures increased dramatically during the Civil War to reach
almost 14% of GDP by 1865. To help meet this wartime spending, tariffs were
raised in every year of the war, but proved insufficient. On July 1, 1862 (the
beginning of FY1863), President Lincoln signed a revenue measure that created a
permanent internal revenue service (called the Bureau of Internal Revenue until
1953), and levied excise and income taxes. By 1865, these internal revenues
accounted for 63% of total federal revenue, with the bulk coming from excise taxes.
These taxes financed about one-fifth of the Union's war costs.7

     The income tax was abolished in 1872, at a time when the federal government
budget was in surplus. The income tax was briefly reestablished in 1894, but was
declared unconstitutional by the Supreme Court in 1895 "on the ground that it was
a direct tax and was not apportioned among the states in conformity with the
constitution."8 In 1909, as part of the tariff act, a corporate excise tax became law,
which established a 2% excise tax on corporations, based on their net income. The
corporate excise tax was repealed in 1913.



5
 F. W. Taussig, The Tariff History of the United States: A Series of Essays, 4th edition (New
York: G. P. Putnam's Sons, 1898), p. 103.
6
    Ibid., p. 115.
7
 W. Elliot Brownlee, Federal Taxation in America: A Short History (Cambridge:
Cambridge University Press, 1996), p. 28.
8
  Lillian Doris, ed., The American Way in Taxation: Internal Revenue, 1862-1963
(Englewood Cliffs, NJ: Prentice-Hall, Inc., 1963), p. 22.
                                        CRS-5

      The consumption basis for U.S. taxes was retained after the Civil War. The
high tariffs were retained until reduced in 1913. Many excise taxes were dropped
after the war, but the excise taxes on distilled beverages and tobacco were retained
and became a major source of federal revenue. Over the 50-year period between
1863 and 1913, excise taxes generated about 40% of federal revenue, and customs
duties generated 49%.

     The excise tax was used not only as a revenue source, but also as a policy tool
to regulate. An excise tax was levied in 1899 on opium manufactured in the United
States for smoking purposes -- the goal was to discourage opium use and not to raise
revenue.9 The corporate excise tax in 1909 was justified by President Taft as "a long
step toward that supervisory control of corporations which may prevent a further
abuse of power."10

    Total federal revenue averaged about 3% of GDP over this period, ranging from
6% by the end of the Civil War to less than 2% at the close of this period in 1913.
The excise tax era closed with a proposal to amend the Constitution giving the
government the power to tax income; the 16th Amendment became effective on
February 25, 1913.11


             The Era of the Income Tax (1914-Present)
     The modern progressive income tax was enacted in the Tariff Act of October
3, 1913 (three months into FY1914). The act levied a 1% tax on individual and
corporate income, and a surtax was applied to income over $20,000, with six
brackets. The income tax allowed for personal exemptions and certain deductions
-- the first tax loopholes or tax expenditures.12 The act also reduced tariffs. Even
with the income tax, between 1914 and 1917 most federal revenue continued to come
from customs duties and excise taxes, since only 2% of U.S. households paid income
taxes.13

     To meet the growing needs for increasing national defense expenditures and to
replace reduced tariff revenues due to falling war-time trade, the Revenue Act of
1916 increased income taxes, introduced a progressive inheritance tax, and levied a




9
    Ibid., p. 22.
10
  Cited in Roy G. Blakey and Gladys C. Blakey, The Federal Income Tax (New York:
Longmans, Green and Co., 1940), p. 43.
11
  The 16th Amendment simply states, "The Congress shall have the power to lay and collect
taxes on income, from whatever source derived, without apportionment among the several
States, and without regard to any census or enumeration."
12
  See CRS Report RL33641, Tax Expenditures: Trends and Critiques, by Thomas L.
Hungerford, for more details on tax expenditures.
13
  See W. Elliot Brownlee, Federal Taxation in America: A Short History (Cambridge:
Cambridge University Press, 1996), p. 46.
                                       CRS-6

temporary excise tax on munitions manufacturers.14 Revenue measures in 1917,
1918, and 1919 also increased tax revenue as the United States was drawn into World
War I. The most controversial measure was the excess profits tax. As a result of the
tax increases, internal revenues (primarily excise and income tax revenues) accounted
for 72% of total federal revenue in 1917 and 88% by 1918. Total federal revenue
increased by almost 500% between 1917 and 1919.

     The Harding Administration, elected in 1920, moved to reduce the wartime
taxes. The reason behind the changes in the tax code was not only to reduce taxes
but also to thoroughly revise the Revenue Act of 1918.15 However, the resulting
legislation, the Revenue Act of 1921, pleased almost no one and was subsequently
described as "merely a collection of patches on an old act" by a former
Commissioner of Internal Revenue.16 The act reduced the rates of the income surtax,
eliminated the excess-profits tax, and increased various exemptions and deductions.
Throughout the 1920s, tax rates were reduced and tax loopholes were added.

     In the midst of the Depression, however, the Revenue Act of 1932 imposed new
excise taxes, raised income tax rates, and reduced income tax exemptions. The
reason for this contractionary economic policy was to close the growing budget gap.
Despite the 1932 tax hikes, and subsequent increases in 1933 and 1934, income tax
revenue actually fell until 1935. The economic recovery contributed to rising income
tax revenues beginning in 1935. The repeal of Prohibition in 1933 brought in
revenue from the excise tax on alcohol -- taxes which had remained on the books
during Prohibition.

      The Social Security Act of 1935 created the Social Security program and
imposed a payroll tax to pay for Social Security benefits (see the area marked social
insurance in Figure 1). Between 1929 and 1941, tax revenues increased from $2.9
billion, or 2.8% of GDP, to $7.3 billion, or 5.7% of GDP. The increased tax
revenues were almost entirely due to increased income tax rates, the introduction of
the payroll tax, and the economic recovery.17

     Taxes were increased significantly and the tax base greatly expanded during
World War II. The number of individual taxpayers increased from 17.5 million in
1941 to 42.6 million in 1945. Furthermore, total tax revenues reached $42.3 billion,
or 19% of GDP in 1945. Although income taxes were reduced after the end of the
war, tax revenues still amounted to 13% of GDP in 1950 -- over twice the
percentage before the war. The growth in federal revenues after 1935 was to fund the
New Deal programs and after 1941 to fund the war effort. After the war, revenues
were needed to continue funding the New Deal social welfare programs. One


14
 See Davis Rich Dewey, Financial History of the United States, 12th edition (New York:
Augustus M. Kelley, Publishers, 1934).
15
  See Roy G. Blakey and Gladys C. Blakey, The Federal Income Tax (New York:
Longmans, Green and Co., 1940).
16
     Ibid., p. 218.
17
  The United States suffered a recession in 1937-1938, and the economy was not yet back
to full employment by 1941.
                                      CRS-7

historian argues that the World War II emergency had "institutionalized a new tax
regime" consisting of progressive, mass-based personal income taxes, a flat corporate
tax rate, and a regressive payroll tax for social insurance.18

     Over the next 60 years, federal revenues varied as a percentage of GDP from
14% (in 1950) to 21% (in 2000), with the an average of about 18% of GDP. On the
one hand, income tax (individual and corporate) revenues as a percentage of GDP
generally fell from 12.6% of GDP to 9.7% of GDP between 1946 and 2005 (see
Figure 1). On the other hand, social insurance taxes increased from 1.4% of GDP
in 1946 to 6.5% of GDP in 2005. This growth was due to the expansion of the
payroll tax base as more workers were covered by Social Security, and increases in
payroll tax rates. Customs duties and excise tax revenues were a relatively small
source of revenues, accounting for less than 5% of federal revenues by 2005.


                                Conclusions
      The composition and economic importance of federal government revenues has
changed over the past 200 years. The nation has gone from almost exclusive reliance
on customs duties to almost exclusive reliance on income and payroll taxes.
Furthermore, federal revenues have increased relative to the national economy from
less than 2% of GDP to over 20% of GDP. The major changes in composition and
economic importance have occurred at times of national emergencies: the Civil War,
World War I, World War II, and the Great Depression.




18
  See W. Elliot Brownlee, Federal Taxation in America: A Short History (Cambridge:
Cambridge University Press, 1996), p. 102.
                                      CRS-8

                                  Appendix
     The data used in the report have come from the following sources:

Lillian Doris, ed., The American Way in Taxation: Internal Revenue, 1862-1963
(Englewood Cliffs, NJ: Prentice-Hall, Inc., 1963):
      ! Excise taxes: 1863-1939
      ! Income taxes: 1863-1939


Budget of the United States, Fiscal Year 2007, Historical Tables (Washington, DC:
GPO, 2006):
    ! Excise taxes: 1940-2005
    ! Income taxes: 1940-2005
    ! Customs duties: 1940-2005


Historical Statistics of the United States, Millennial edition (Cambridge: Cambridge
University Press, 2006):
     ! Custom duties: 1820-1939
     ! Sales of public lands: 1820-1939
     ! Gross domestic product: 1820-1928


Bureau of Economic Analysis:
    ! Gross domestic product: 1929-2005
                            CRS-9

         Table 2. Federal Revenues, 1820-2005
                    (millions of dollars)

                                 Social
                    Total                                 Sales of
        Customs                Insurance
Year               Income                    Excise Tax   Public
         Duties                     &
                     Tax                                   Lands
                               Retirement
1820        15.0         0.0           0.0          0.0          1.6
1821        13.0         0.0           0.0          0.0          1.2
1822        17.6         0.0           0.0          0.0          1.8
1823        19.1         0.0           0.0          0.0          0.9
1824        17.9         0.0           0.0          0.0          1.0
1825        20.1         0.0           0.0          0.0          1.2
1826        23.3         0.0           0.0          0.0          1.4
1827        19.7         0.0           0.0          0.0          1.5
1828        23.2         0.0           0.0          0.0          1.0
1829        22.7         0.0           0.0          0.0          1.5
1830        21.9         0.0           0.0          0.0          2.3
1831        24.2         0.0           0.0          0.0          3.2
1832        28.5         0.0           0.0          0.0          2.6
1833        29.0         0.0           0.0          0.0          4.0
1834        16.2         0.0           0.0          0.0          4.9
1835        19.4         0.0           0.0          0.0        14.8
1836        23.4         0.0           0.0          0.0        24.9
1837        11.2         0.0           0.0          0.0          6.8
1838        16.2         0.0           0.0          0.0          3.1
1839        23.1         0.0           0.0          0.0          7.1
1840        13.5         0.0           0.0          0.0          3.3
1841        14.5         0.0           0.0          0.0          1.4
1842        18.2         0.0           0.0          0.0          1.3
1843a        7.0         0.0           0.0          0.0          0.9
1844        26.2         0.0           0.0          0.0          2.1
1845        27.5         0.0           0.0          0.0          2.1
                            CRS-10

                                 Social
                    Total                                Sales of
       Customs                 Insurance
Year               Income                   Excise Tax   Public
        Duties                      &
                     Tax                                  Lands
                               Retirement
1846        26.7        0.0           0.0          0.0          2.7
1847        23.7        0.0           0.0          0.0          2.5
1848        31.8        0.0           0.0          0.0          3.3
1849        28.3        0.0           0.0          0.0          1.7
1850        39.7        0.0           0.0          0.0          1.9
1851        49.0        0.0           0.0          0.0          2.4
1852        47.3        0.0           0.0          0.0          2.0
1853        58.9        0.0           0.0          0.0          1.7
1854        64.2        0.0           0.0          0.0          8.5
1855        53.0        0.0           0.0          0.0        11.5
1856        64.0        0.0           0.0          0.0          8.9
1857        63.9        0.0           0.0          0.0          3.8
1858        41.8        0.0           0.0          0.0          3.5
1859        49.6        0.0           0.0          0.0          1.8
1860        53.2        0.0           0.0          0.0          1.8
1861        39.6        0.0           0.0          0.0          0.9
1862        49.1        0.0           0.0          0.0          0.2
1863        69.1        2.7           0.0         38.2          0.2
1864       102.3       20.3           0.0         96.5          0.6
1865        84.9       32.0           0.0        178.6          1.0
1866       179.0       73.0           0.0        237.0          0.7
1867       176.4       66.0           0.0        198.7          1.2
1868       164.5       41.4           0.0        148.2       1.349
1869       180.0       34.8           0.0        124.0        4.02
1870       194.5       37.8           0.0        145.8        3.35
1871       206.3       19.2           0.0        123.4       2.389
1872       216.4       14.4           0.0        117.3       2.576
1873       188.1        0.0           0.0        114.1       2.882
                            CRS-11

                                 Social
                    Total                                Sales of
       Customs                 Insurance
Year               Income                   Excise Tax   Public
        Duties                      &
                     Tax                                  Lands
                               Retirement
1874       163.1        0.0           0.0        102.5       1.852
1875       157.2        0.0           0.0        110.5       1.414
1876       148.1        0.0           0.0        117.2       1.129
1877       131.0        0.0           0.0        119.0       0.976
1878       130.2        0.0           0.0        111.1        1.08
1879       137.2        0.0           0.0        113.9       0.925
1880       186.5        0.0           0.0        124.5       1.017
1881       198.2        0.0           0.0        135.8          2.2
1882       220.4        0.0           0.0        147.1          4.8
1883       214.7        0.0           0.0        145.2          8.0
1884       195.1        0.0           0.0        121.5          9.8
1885       181.5        0.0           0.0        112.4          5.7
1886       192.9        0.0           0.0        116.9          5.6
1887       217.3        0.0           0.0        118.8          9.2
1888       219.1        0.0           0.0        124.3        11.2
1889       223.8        0.0           0.0        130.9          8.0
1890       229.7        0.0           0.0        142.6          6.4
1891       219.5        0.0           0.0        146.0          4.0
1892       177.4        0.0           0.0        153.9          3.3
1893       203.4        0.0           0.0        161.0          3.2
1894       131.8        0.0           0.0        147.2          1.7
1895       152.2        0.0           0.0        143.2          1.1
1896       160.0        0.0           0.0        146.8          1.0
1897       176.6        0.0           0.0        146.6          0.9
1898       149.6        0.0           0.0        170.9          1.2
1899       206.1        0.0           0.0        273.5          1.7
1900       233.2        0.0           0.0        295.3       2.837
1901       238.6        0.0           0.0        306.9          3.0
                            CRS-12

                                 Social
                    Total                                Sales of
       Customs                 Insurance
Year               Income                   Excise Tax   Public
        Duties                      &
                     Tax                                  Lands
                               Retirement
1902       254.4         0.0          0.0        271.9          4.1
1903       284.5         0.0          0.0        230.7          8.9
1904       261.3         0.0          0.0        232.9          7.4
1905       261.8         0.0          0.0        234.2          4.9
1906       300.2         0.0          0.0        249.1          4.9
1907       332.2         0.0          0.0        269.7          7.9
1908       286.1         0.0          0.0        251.7          9.7
1909       300.7         0.0          0.0        246.2          7.7
1910       333.7       21.0           0.0        269.0          6.4
1911       314.5       33.5           0.0        289.0          5.7
1912       311.3       28.6           0.0        293.0          5.4
1913       318.9       35.0           0.0        309.4          2.9
1914       292.3       71.6           0.0        308.4          2.6
1915       209.8       80.2           0.0        335.3          2.2
1916       213.2      124.9           0.0        386.1          1.9
1917       226.0      359.6           0.0        415.9          1.9
1918       180.0     2,852.3          0.0        794.8          2.0
1919       184.5     2,600.8          0.0       1167.3          1.4
1920       322.9     3,956.9          0.0       1347.0          1.9
1921       308.6     3,228.1          0.0       1213.2          1.5
1922       356.4     2,086.9          0.0        971.1          0.9
1923       561.9     1,691.1          0.0        804.0          0.6
1924       545.6     1,841.8          0.0        851.4          0.5
1925       547.6     1,761.7          0.0        713.5          0.6
1926       579.4     1,974.1          0.0        742.7          0.8
1927       605.5     2,220.0          0.0        545.4          0.6
1928       569.0     2,174.6          0.0        555.9          0.4
1929       602.3     2,331.3          0.0        550.3          0.3
                            CRS-13

                                 Social
                    Total                                   Sales of
       Customs                 Insurance
Year               Income                      Excise Tax   Public
        Duties                      &
                     Tax                                     Lands
                               Retirement
1930       587.0     2,410.3             0.0        560.7          0.4
1931       378.4     1,860.0             0.0        520.1          0.2
1932       327.8     1,056.8             0.0        453.6          0.2
1933       250.8      746.8              0.0        838.7          0.1
1934       313.4      783.5            30.0       1,689.2          0.1
1935       343.4     1,056.1           31.0       1,980.6          0.1
1936       386.8     1,393.4           52.0       1,713.5          0.1
1937       486.4     2,129.7          580.0       1,902.0          0.1
1938       359.2     2,573.3         1,541.0      1,870.2          0.1
1939       318.8     2,155.8         1,593.0      1,895.3          0.2
1940       331.0     2,089.0         1,785.0      2,017.2
1941       365.0     3,438.0         1,940.0      1,884.5
1942       369.0     7,982.0         2,452.0      2,399.4
1943       308.0    16,062.0         3,044.0      3,141.2
1944       417.0    34,543.0         3,473.0      3,797.5
1945       341.0    34,360.0         3,451.0      4,463.7
1946       424.0    27,981.0         3,115.0      5,944.6
1947       477.0    26,550.0         3,422.0      6,684.2
1948       403.0    28,993.0         3,751.0      7,283.4
1949       367.0    26,744.0         3,781.0      7,409.9
1950       407.0    26,204.0         4,338.0      7,578.8
1951       609.0    35,717.0         5,674.0      8,703.6
1952       533.0    49,160.0         6,445.0      8,971.2
1953       596.0    51,054.0         6,820.0      9,946.1
1954       542.0    50,643.0         7,208.0      9,517.2
1955       585.0    46,608.0         7,862.0      9,210.6
1956       682.0    53,068.0         9,320.0     10,004.2
1957       735.0    56,787.0         9,997.0     10,637.5
                            CRS-14

                                 Social
                    Total                                Sales of
       Customs                 Insurance
Year               Income                   Excise Tax   Public
        Duties                      &
                     Tax                                  Lands
                               Retirement
1958       782.0    54,798.0     11,239.0     10,814.3
1959       925.0    54,028.0     11,722.0     10,759.5
1960     1,105.0    62,209.0     14,683.0     11,864.7
1961       982.0    62,292.0     16,439.0     12,064.3
1962     1,142.0    66,094.0     17,046.0     12,752.2
1963     1,205.0    69,167.0     19,804.0     13,409.7
1964     1,252.0    72,190.0     21,963.0     13,950.2
1965     1,442.0    74,253.0     22,242.0     14,792.8
1966     1,767.0    85,519.0     25,546.0     13,398.1
1967     1,901.0    95,497.0     32,619.0     14,118.4
1968     2,038.0    97,391.0     33,923.0     14,320.4
1969     2,319.0   123,927.0     39,015.0     15,542.8
1970     2,430.0   123,241.0     44,362.0     15,904.3
1971     2,591.0   113,015.0     47,325.0     16,871.8
1972     3,287.0   126,903.0     52,574.0     16,847.1
1973     3,188.0   139,399.0     63,115.0     16,572.3
1974     3,334.0   157,572.0     75,071.0     17,109.8
1975     3,676.0   163,007.0     84,534.0     16,847.7
1976     4,074.0   173,012.0     90,769.0     17,399.1
1977     5,150.0   212,518.0    106,485.0     17,832.7
1978     6,573.0   240,940.0    120,967.0     18,664.9
1979     7,439.0   283,518.0    138,939.0     19,049.5
1980     7,174.0   308,669.0    157,803.0     24,619.0
1981     8,083.0   347,054.0    182,720.0     40,419.6
1982     8,854.0   346,951.0    201,498.0     36,779.4
1983     8,655.0   325,960.0    208,994.0     35,765.5
1984    11,370.0   355,308.0    239,376.0     38,017.5
1985    12,079.0   395,862.0    265,163.0     37,004.9
                                           CRS-15

                                                 Social
                                   Total                                 Sales of
                     Customs                   Insurance
    Year                          Income                    Excise Tax   Public
                      Duties                        &
                                    Tax                                   Lands
                                               Retirement
    1986              13,327.0    412,102.0     283,901.0     33,672.0
    1987              15,085.0    476,483.0     303,318.0     33,311.0
    1988              16,198.0    495,689.0     334,335.0     36,287.0
    1989              16,334.0    548,981.0     359,416.0     36,207.0
    1990              16,707.0    560,391.0     380,047.0     37,289.0
    1991              15,949.0    565,913.0     396,016.0     42,577.5
    1992              17,359.0    576,234.0     413,689.0     46,689.8
    1993              18,802.0    627,200.0     428,300.0     48,949.0
    1994              20,099.0    683,440.0     461,475.0    56,7823.0
    1995              19,301.0    747,248.0     484,473.0     59,298.0
    1996              18,670.0    828,241.0     509,414.0     56,027.0
    1997              17,928.0    919,759.0     539,371.0     58,688.6
    1998              18,297.0   1,017,263.0    571,831.0     59,231.0
    1999              18,336.0   1,064,160.0    611,833.0     72,076.0
    2000              19,914.0   1,211,751.0    652,852.0     68,865.0
    2001              19,369.0   1,145,414.0    693,967.0     66,232.0
    2002              18,602.0   1,006,389.0    700,760.0     66,989.0
    2003              19,862.0    925,477.0     712,978.0     67,524.0
    2004              21,083.0    998,330.0     733,407.0     69,855.0
    2005              23,379.0   1,205,504.0    794,125.0     73,094.0

Note: a Half year.

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For other versions of this document, see http://wikileaks.org/wiki/CRS-RL33665