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This compilation contains the internal revenue laws in force January 1, 1900. The last compilation was published in 1894. Since that date there have been many changes in the laws, making a new compilation desirable.
The United States Supreme Court having decided the income tax unconstitutional, the chapter on that subject in the old compilation is obsolete.
The most notable additions to the laws relating to internal revenue were made by the act entitled an “Act to provide ways and means to meet war expenditures and for other purposes," approved June 13, 1898, known as the "War-Revenue Act."
The principal changes made by this act were as follows:
An additional tax of $1 per barrel was imposed on fermented liquors, the increased rate to take effect the day succeeding the passage of the act.
Brewers were allowed 74 per cent discount on stamps purchased.
Special taxes after July 1, 1898, were imposed on bankers, and various other occupations.
An additional tax of 6 cents per pound was imposed on tobacco and snuff,
Stamp duties to take effect July 1, 1898, were imposed upon documents and instruments, passage tickets, telegraphic dispatches, etc., and on medicinal articles, cosmetics, chewing gum, and wines.
A tax of one-fourth of one per cent annually was imposed on gross receipts of persons, firms, companies, and corporations engaged in refining petroleum and sugar, or owning or controlling any pipe line for transporting oil or products in excess of $250,000.
A tax was imposed on legacies, and distributive shares of personal property.
Mixed flour was made subject to an internal revenue tax, and manufacturers, packers, and repackers were required to pay a special tax.
The body of this work consists of Title XXXV of the Revised Statutes, with amendments and subsequent acts incorporated in their appropriate places, the obsolete and repealed sections being omitted.
Where portions of sections are printed in italics, it indicates that the words so printed are amendments. Words omitted are indicated by asterisks. The feature in previous compilations of introducing section numbers in brackets for convenience of reference is retained; for instance, (sec. 3153a.] This indicates that a new provision of law has been enacted since the Revised Statutes, amendatory of, or additional to, section 3153, which seems to belong, in its proper order, immediately after it.
The references, in previous compilations, to decisions of the courts, and the opinions of the Attorneys-General, and of this office, bearing upon the construction of the sections which they follow, and explanatory thereof, are retained with additions, as are also the references made in notes at the close of sections to other sections of the law relating to the same matter or which modify or affect the sections which they follow.
The plan adopted in previous compilations in the arrangement of the Appendix-viz, that of grouping the sections and acts relating to the same subject, instead of preserving the sequence according to the enumeration in the Revised Statutes—is followed in the present compilation.
G. W. WILSON,
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