For most purposes the law regards the entire day as an indivisible unit. But when the priority of one legal right over another, depending on the order of events occurring on the same day, is involved, this rule is necessarily departed from. (National Bank v. Burkhardt, 100 U. S.,686.) When necessary to determine conflicting rights courts of justice will take cognizance of the fractions of a day. (Louisville v. Savings Bank (1881), 104 U. S., 469.)

The act of March 3, 1875, took effect from the time it was approved and not at the commencement of the day. (Salmon v. Burgess, 97 U. S., 381; 25 Int. Rev. Rec., 31.)

When the act of August 28, 1894, went into effect. (Burr v. United States, 159 U. S., 78.)

The act of July 24, 1897, became a law only from the moment of its approval by the President, which was six minutes past 4 o'clock p. m. (Washington time) on July 24, 1897. (United States v. Iselin, 87 Fed. Rep., 194; United States v. Stoddard, 89 Fed. Rep., 699.) Affirmed by the U. S. Circuit Court of Appeals. (91 Fed. Rep., 1005.)

The Government, on the advice of the Attorney-General, acquiesced in said decisions without seeking to prosecute any appeal to the U. S. Supreme Court. (Vol. 1, Treas. Dec., 1899, No. 20,700.)

The act of June 13, 1898, known as the "war-revenue act," took effect on the day next succeeding the day of its passage-that is, on June 14, 1898, except as otherwise provided for. (Sec. 51.)

ACTS OF CONGRESS RELATING TO INTERNAL REVENUE.

ENACTED SINCE JULY 4, 1861.'

Not including private acts, nor appropriation acts passed prior to the enactment of the Revised Statutes, June 22, 1874.

REVISED STATUTES, TITLE XXXV, SECTIONS 3140-3465.

No reference can be had to the original statutes to control the construction of any section of the Revised Statutes when its meaning is plain, but where there is a' substantial doubt as to the meaning of the language used in the revision the old law is a valuable source of information. (United States v. Bowen, 100 U. S., 508, 513.) "In construing any part of the Revised Statutes it is admissible and often necessary to recur to its connection in the act of which it was originally a part." (United States v. Hirsch, 100 U. S., 35.)

"In case of ambiguous language in the Revised Statutes or uncertainty as to the true construction to be given to the words of any section, previous acts on the same subject may be referred to and examined for light on the object and intent of Congress as shown by the course of legislation, in the same manner as statutes in pari materia relating to the same subject may always be taken, compared, and construed together." (Wright. United States, 15 Ct. Clms., 87. See, also, United States v. Claflin, 97 U. S. 546, and opinion of First Comptroller Porter in Kansas claim for 5 per cent net proceeds of public lands, 1 Lawrence Dec., 43.)

An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes, approved August 5, 1861 (12 Stat., 292).

Direct tax and income.

An act to provide internal revenue to support the Government and to pay interest on the public debt, approved July 1, 1862 (12 Stat., 432).

per cent on incomes over $600 Act of March 3, 1865, over $600 per cent on excess over $5,000. Act July 14, 1870, over $2,000,

Office of internal revenue created. Income tax.-Under this act the tax was 3 and not over $10,000; over $10,000, 5 per cent. and not over $5,000, 5 per cent; over $5,000, 10 Act of March 2, 1867, over $1,000, 5 per cent. 2 per cent. Income tax expired by limitation December 31, 1871. No income tax was collected under the act of June 30, 1864, as it was amended by the act of March 3, 1865, before it was collectible.

Imposed tax on cotton.

An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862 (12 Stat., 543, 560).

Sections 24 and 25 relate to internal revenue.

An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862 (12 Stat., 588).

On this date Congress convened in its first (extraordinary) session after the commencement of the war of the rebellion, at which session was commenced the legislation which has since produced the present system of internal taxation.

Joint resolution to amend section 77 of "An act to provide internal revenue to support the Government and to pay interest on the public debt," and for other purposes. Approved July 17, 1862 (12 Stat., 627).

An act to amend an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt" approved July 1, 1862. Approved December 25, 1862 (12 Stat., 632). An act to provide ways and means for the support of the Government, approved March 3, 1863 (12 Stat., 709).

Section 7, bank circulation.

An act to amend an act entitled "An act to provide internal revenue to support the Government and [to] pay interest on the public debt," approved July 1, 1862, and for other purposes. Approved March 3, 1863 (12 Stat., 713).

An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes, approved March 3, 1863 (12 Stat., 737).

Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue, approved January 13, 1864 (13 Stat., 400).

An act to increase the internal revenue, and for other purposes, approved March 7, 1864 (13 Stat., 14).

An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864 (13 Stat., 223).

Inspection stamps required on cigars. No money value.

Joint resolution imposing a special income duty [for the year ending December 31 next preceding October 1, 1864], approved July 4, 1864 (13 Stat., 417).

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864. Approved December 22, 1864 (13 Stat., 420).

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864. Approved March 3, 1865 (13 Stat., 469).

Inspection stamps required on tobacco and snuff. No money value.

An act amendatory of certain acts imposing duties upon foreign importations, approved March 3, 1865 (13 Stat., 491).

An act authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1866 (14 Stat., 2). An act to declare the meaning of certain parts of the internal-revenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866 (14 Stat., 4).

An act to reduce internal taxation and to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof. Approved July 13, 1866 (14 Stat., 98). First act reducing taxation. Stamps first required on fermented liquors. Changing "Licenses" to "Special taxes."

An act to authorize the refunding of certain taxes, approved July 27, 1866 (14 Stat., 301).

An act amendatory of section thirteen of an act entitled "An act to

amend an act entitled 'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," approved March 3, 1865. Approved July 27, 1866 (14 Stat., 301).

Joint resolution to prevent the further enforcement of the joint resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States who have been honorably discharged, so as to relieve them from the further payment of the special 5 per cent income tax imposed thereby, approved July 28, 1866 (14 Stat., 371).

Joint resolution to amend existing laws relating to internal revenue, approved February 5, 1867 (14 Stat., 565).

A resolution to provide in certain cases for the removal of alcohol from bonded warehouses free from internal tax, approved February 18, 1867 (14 Stat., 565).

An act to amend existing laws relating to internal revenue, and for other purposes, approved March 2, 1867 (14 Stat., 471).

Reduced taxes.

An act to exempt wrapping paper made from wood or cornstalks from internal tax, and for other purposes, approved March 26, 1867 (15 Stat., 6).

An act to prevent frauds in the collection of the tax on distilled spirits, approved January 11, 1868 (15 Stat., 34).

Prohibits removal of spirits from warehouse for the purpose of transportation, redistillation, or rectification, change of package, or for any other purpose, until the full tax has been paid.

An act to provide for the exemption of cotton from internal tax, approved February 3, 1868 (15 Stat., 34).

Reduced taxes by repealing cotton tax.

Joint resolution to provide for a commission to examine and report on meters for distilled spirits, approved February 3, 1868 (15 Stat., 246). An act to exempt certain manufactures from internal tax, and for other purposes, approved March 31, 1868 (15 Stat., 58).

Reduced taxes.

An act for the relief of certain exporters of rum, approved June 25, 1868 (15 Stat., 78).

Joint resolution to correct an act entitled "An act for the relief of certain exporters of rum." Approved July 6, 1868 (15 Stat., 256).

An act imposing taxes on DISTILLED SPIRITS and TOBACCO, and for other purposes, approved July 20, 1868 (15 Stat., 125).

Stamps first required on distilled spirits. Revised the entire law relative to spirits and tobacco. Reduced taxation. Tax on cigars and tobacco payable by stamps. Inspectors abolished except inspectors of tobacco. Supervisors and detectives authorized.

An act to correct an error in the enrollment of the "Act imposing taxes on distilled spirits and tobacco, and for other purposes." Approved July 27, 1868 (15 Stat., 238).

An act to amend an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved December 22, 1868 (15 Stat., 266).

An act to allow DEPUTY COLLECTORS of internal revenue, acting as collectors, the pay of collectors, and for other purposes, approved March 1, 1869 (15 Stat., 282).

10228- -2

An act to amend an act entitled "An act to exempt certain manufactures from internal tax, and for other purposes," approved March thirty-first, eighteen hundred and sixty-eight. Approved March 3, 1869 (15 Stat., 336).

"Joint resolution to supply Omissions in the Enrollment of certain Appropriation Acts approved March third, eighteen hundred and sixtynine," approved March 29, 1869 (16 Stat., 52).

An act to amend an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved April 10,1869 (16 Stat., 41.) Joint resolution in relation to female clerks in the Internal Revenue Bureau, approved June 29, 1870 (16 Stat., 382).

An act to define the Intent of an Act entitled "An act to allow DEPUTY COLLECTORS of internal revenue, acting as collectors, the pay of collector[s], and for other purposes," approved March one, eighteen hundred and sixty-nine. Approved July 1, 1870 (16 Stat., 179).

A resolution to determine the construction of an act to provide internal revenue to support the Government, [to pay interest on the public debt,] and for other purposes, approved June thirtieth, eighteen hundred and sixty-four. Approved July 13, 1870 (16 Stat., 387).

An act to reduce internal taxes, and for other purposes, approved July 14, 1870 (16 Stat., 256).

Repealed taxes on gross receipts, legacies and successions, passports, and special taxes, except those relating to spirits, fermented liquors, and tobacco, also taxes on sales. Income tax to expire December 31, 1871.

An act to amend existing laws relating to internal revenue, approved July 14, 1870 (16 Stat., 274).

An act to amend section four of the Act of March thirty-one, eighteen hundred and sixty-eight, approved July 14, 1870 (16 Stat., 277).

Joint resolution to construe the Act of March thirty-one, eighteen hundred and sixty-eight, approved July 14, 1870 (16 Stat., 388).

An act relating to internal taxes, approved March 3, 1871 (16 Stat., 475).

Joint resolution to amend section four, act of July twenty, eighteen hundred and sixty-eight, approved March 3, 1871 (16 Stat., 601).

An act to repeal the paragraphs of Schedule C of the internal revenue acts imposing taxes on canned meats, fish and certain other articles, approved March 5, 1872 (17 Stat., 36).

An act to provide for the abatement or repayment of taxes on distilled spirits in bond destroyed by casualty, approved May 27, 1872 (17 Stat., 162).

An act to reduce duties on imports and to reduce internal taxes, and for other purposes, approved June 6, 1872 (17 Stat., 238).

Stamp duties on instruments, except bank checks, repealed. Moieties abolished. Uniform rate of 20 cents per pound on tobacco instead of the two rates, 16 and 32 cents. Tax on spirits, 70 cents per gallon.

An act for the reduction o Officers and Expenses of the internal revenue, approved December 24, 1872 (17 Stat., 401).

Assessors abolished. Reduces collection districts.

An act to remit the Excise Taxes upon Alcohol used by Universities and Colleges for scientific purposes, approved February 21, 1873 (17 Stat., 468).

An act to amend an act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, and for other purposes.