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Approved March 3, 1873. Section 5 of this act amends section 55 of the act of July 20, 1868, as amended by the act of June 6, 1872 (17 Stat., 559).

An act to amend an act entitled "An act to prevent smuggling, and for other purposes," approved July eighteenth, eighteen hundred and sixty-six. Approved March 3, 1873 (17 Stat., 580).

Reprint of internal-revenue laws from August 5, 1861, to March 3, 1873. Submitted in response to order of the Senate of May 16, 1898, for use in consideration of House bill 10100, to provide ways and means to meet war

expenditures. An act relating to the fractional Parts of a Barrel containing fermented liquors, approved March 3, 1873 (17 Stat., 586).

An act to place at the Disposal of the Commissioner of Internal Revenue certain Copies of the new Compilation of Internal-revenue laws. Approved March 3, 1873 (17 Stat., 621).

55th Congress, 2d session. Senate Report No. 1123.

ACTS, ETC., SINCE DECEMBER 1, 1873, THE DATE TO WHICH THE REVISED STATUTES OF THE UNITED STATES RELATE. (See Sec. 5595, R. S.)

(Supplement,' Vol. 1, Revised Statutes, contains legislation of 1874-1891, Forty-third

to Fifty-first Congress, inclusive.)

Forty-third Congress.

An act to so amend the laws relative to internal revenue as to allow distillery warehouses to be continued in use after changes have occurred in the management of the business, approved January 8, 1874 (18 Stat., 2). Sec. 3271a.

An act to abolish the office of Deputy Commissioner of Internal Revenue, approved January 29, 1874 (18 Stat., 6).

Note to section 322, R. S. An act to facilitate the exportation of distilled spirits, and amendatory of the acts in relation thereto, approved June 9, 1874 (18 Stat., 64). [Sec. 3330.]

An act explanatory of the act of June thirtieth, eighteen hundred and sixty-four; became law June 18, 1874 (18 Stat., 80).

An act for the relief of savings institutions having no capital stock and doing business solely for the benefit of depositors, approved June 22, 1874 (18 Stat., 194).

An act to provide for the stamping of unstamped instruments, documents, or papers, approved June 23, 1874 (18 Stat., 250).

An act to amend existing customs and internal revenue laws, and for other purposes, approved February 8, 1875 (18 Stat., 309).

An act to correct errors and to supply omissions in the Revised Statutes of the United States, approved February 18, 1875 (18 Stat., 316).

The changes made by this act were'incdrporated into the second edition Revised Statutes in their proper place. An act to further protect the sinking fund and provide for the exigencies of the Government, approved March 3, 1875 (18 Stat., 339).

Increased tax on spirits to 90 cents per gallon and tobacco to 24 cents per

pound, cigars to $6 per thousand. · This supplement is a reproduction of laws enacted since the passage of the Revised Statutes, which are neither obsolete, local, temporary and expired, special, superseded, nor repealed.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes, approved March 3, 1875 (18 Stat., 352).

Section 12 of "An act making appropriations to supply deficiencies in the appropriations for fiscal years ending June thirtieth, eighteen hundred and seventy-five, and prior years, and for other purposes," approved March 3, 1875 (18 Stat., 419).

An act to amend section numbered three thousand three hundred and forty-two of the Revised Statutes of the United States, in relation to affixing stamps on brewers' casks, approved March 3, 1875 (18 Stat., 484).

An act to authorize the Secretary of the Treasury to adjust and remit certain taxes and penalties claimed to be due from mining and other corporations, and for other purposes, approved March 3, 1875 (18 Stat., 507).

Forty-fourth Congress. An act to extend the time for stamping unstamped instruments, approved February 25, 1876 (19 Stat., 5).

Time extended to January 1, 1877. Joint resolution concerning special-tax stamps, approved May 8, 1876 (19 Stat., 213). (Sec. 3233a.]

An act to define the tax on fermented or malt liquors, approved May 13, 1876 (19 Stat., 53). [Sec. 3337a.]

An act relative to the redemption of unused stamps, approved July 12, 1876 (19 Stat., 88). [Sec. 3426a.]

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-seven, and for other purposes, approved August 15, 1876 (19 Stat., 152).

Supervisors abolished. Reduced number of collection districts. An act to perfect the revision of the statutes of the United States, and of the statutes relating to the District of Columbia, approved February 27, 1877 (19 Stat., 240).

Changes made by this act incorporated into the second edition Revised Statutes. An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-eight, and for other purposes, approved March 3, 1877 (19 Stat., 303).

Reduced number of collection districts. An act relating to the production of fruit brandy and to punish frauds connected with the same, approved March 3, 1877 (19 Stat., 393).

Forty-fifth Congress.

Joint resolution declaring that a reduction of the tax on distilled spirits is inexpedient, approved February 18, 1878 (20 Stat., 248).

Joint resolution to prescribe the time for the payment of the tax on distilled spirits, and for other purposes, approved March 28, 1878 (20 Stat., 249).

Repealed by the act of May 28, 1880.

An act to extend the provisions of section thirty-two hundred and ninety-seven of the Revised Statutes to other institutions of learning, approved May 3, 1878 (20 Stat., 48). (Sec. 3297a.)

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and seventy-nine, and for other purposes, approved June 19, 1878 (20 Stat., 187). (Secs. 3157a, 3463a.]

An act to amend section five thousand four hundred and ninety-seven of the Revised Statutes relating to embezzlement by officers of the United States, approved February 3, 1879 (20 Stat., 280). [Sec. 5497, Appendix.]

An act to amend the laws relating to internal revenue, approved March 1, 1879 (20 Stat., 327).

Reduced tax on tobacco and many important changes made.

Forty-sixth Congress.

An act relating to vinegar factories established and operated prior to March first, 1879, approved June 14, 1879 (21 Stat., 20). [Sec. 3282.]

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1880, and for other purposes, approved June 21, 1879 (21 Stat., 23).

Salary of storekeepers limited. An act providing for the binding of the Internal Revenue Laws and Manual, approved June 27, 1879 (21 Stat., 35).

An act authorizing an allowance for loss by leakage or casualty of spirits withdrawn from distillery warehouses for exportation, approved December 20, 1879 (21 Stat., 59).

An act to amend the laws in relation to internal revenue, approved May 28, 1880 (21 Stat., 145).

“Carlisle bill.” Repealed provision charging 10 cents for stamps other than tax-paid or export. An act to amend sections thirty-three hundred and eighty-five and thirty-three hundred and fifty-seven of the Revised Statutes of the United States, approved June 9, 1880 (21 Stat., 167).

An act to amend the sixth subdivision of section thirty-two hundred and forty-four of the Revised Statutes of the United States, approved June 16, 1880 (21 Stat., 291).

Forty-seventh Congress.

An act to repeal so much of section thirty-three hundred and eighty. five of the Revised Statutes as imposes an export tax on tobacco, ap. proved August 8, 1882 (22 Stat., 372).

An act to amend section thirty-three hundred and sixty-two of the Revised Statutes relating to the tax on perique tobacco, approved January 9, 1883 (22 Stat., 401).

An act relating to exportation of tobacco, snuff, and cigars, in bond, free of tax to adjacent foreign territory, approved January 13, 1883 (22 Stat., 402).

An act to reduce internal-revenue taxation, and for other purposes, approved March 3, 1883 (22 Stat., 488).

Reduced tax on tobacco to 8 cents per pound and repealed stamp taxes on bank checks, matches, perfumery, medicinal preparations, and other articles imposed by Schedule A following section 3437, R. S.

Forty-eighth Congress. An act to limit the time within which prosecutions may be instituted against persons charged with violating internal-revenue laws, approved July 5, 1884 (23 Stat., 122).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1885, and for other purposes, approved July 7, 1884 (23 Stat., 172).

Similar act for fiscal year ending June 30, 1886, approved March 3, 1885 (23 Stat., 404).

Forty.ninth Congress. An act to amend section thirty-three hundred and thirty-six of the Revised Statutes of the United States, approved April 29, 1886 (24 Stat., 15).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1887, and for other purposes, approved July 31, 1886 (24 Stat., 187).

An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine, approved August 2, 1886 (24 Stat., 209).

An act to provide for the inspection of tobacco, cigars, and snuff, and to repeal section three thousand one hundred and fifty-one of the Revised Statutes, approved August 4, 1886 (24 Stat., 218).

Fiftieth Congress. An act to prevent the manufacture or sale of adulterated food or drugs in the District of Columbia, approved October 12, 1888 (25 Stat., 549).

Practically repealed by the “Act relating to the adulteration of foods and drugs in the District of Columbia," approved February 17, 1898 (30 Stat., 246). An act to provide for warehousing fruit brandy, approved October 18, 1888 (25 Stat., 560).

An act making appropriations for sundry civil expenses of the Gov. ernment for the fiscal year ending June 30, 1890, and for other purposes, approved March 2, 1889 (25 Stat., 939).

Fifty-first Congress. An act to provide for certain of the most urgent deficiencies in the appropriations for the service of the Government for the fiscal year ending June 30, 1890, and for other purposes, approved April 4, 1890 (26 Stat., 34).

An act to amend section 3354, Revised Statutes, approved June 18, 1890 (26 Stat., 161).

Removal of beer for bottling by a pipe line or conduit. An act to provide for the exportation of fermented liquor in bond without payment of internal-revenue tax, approved June 18, 1890 (26 Stat., 162).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1891, approved July 11, 1890 (26 Stat., 228).

An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1890, and for prior years, and for other purposes, approved September 30, 1890 (26 Stat., 504).

Au act to reduce the revenue and equalize the duty on imports, and for other purposes, approved October 1, 1890 (26 Stat., 567).

“McKinley bill.” Imposed tax on opium, authorized bounty on sugar, reduced tax on tobacco to 6 cents per pound, special-tax year to commence

July 1. An act to authorize the payment of drawback or rebate in certain cases, approved December 18, 1890 (26 Stat., 689).

An act making appropriations for the legislative, executive, and judi. cial expenses of the Government for the fiscal year ending June 30, 1892, approved March 3, 1891 (26 Stat., 862).

An act making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1892, approved March 3, 1891 (26 Stat., 1050).

Removal of distilled spirits free of tax for making sugar from sorghum.

ACTS, ETC., SINCE SUPPLEMENT REVISED STATUTES, VOLUME 1.

Fifty-second Congress.

An act to prohibit the coming of Chinese persons into the United States, approved May 5, 1892 (27 Stat., 25).

The “Geary bill." Certificates of residence to be obtained from collector of internal revenue. This act was amended by the act, approved November 3,

1893, known as the “McCreary bill” (28 Stat., 7). An act making appropriations for the legislative, executive, and judi. cial expenses of the Government for the fiscal year ending June 30, 1893, and for other purposes, approved July 16, 1892 (27 Stat., 183).

An act making appropriations for sundry civil expenses of the Gov. ernment for the fiscal year ending June 30, 1894, and for other purposes, approved March 3, 1893 (27 Stat., 572).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1894, and for other purposes, approved March 3, 1893 (27 Stat., 675).

Fifty-third Congress. An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1895, and for other purposes, approved July 31, 1894 (28 Stat., 162).

Contains “THE DOCKERY BILL." An act to provide for the collection of internal revenue, and for other purposes, approved August 27, 1894 (28 Stat., 508).

An act to reduce taxation, to provide revenue for the support of the Government, and for other purposes, became a law without the President's approval, in effect August 28, 1894 (28 Stat., 509).

“THE WILSON BILL” imposed an income tax, since declared unconstitutional. Tax, 2 per cent upon incomes over $4,000. Reimposed tax on playing cards. Repealed bounty on sugar.

(Became a law August 27 according to Sup. R. S., vol. 2, p. 334. See United

States v. Burr, 159 U.S., 78.) An act making appropriations for sundry civil expenses of the Gov. ernment for the fiscal year ending June 30, 1896, and for other purposes, approved March 2, 1895 (28 Stat., 910).

Bounty on sugar-payment on production prior to August 28, 1894.

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