OF THE U. S. TAX LAW, (APPROVED JULY 1, 1862,) WITH ALL THE AMENDMENTS, To March 4, 1863: COMPRISING THE DECISIONS OF THE COMMISSIONER OF INTERNAL REVENUE, TOGETHER WITH COPIOUS NOTES AND EXPLANATIONS. FOR THE USE OF TAX-PAYERS OF EVERY CLASS, AND THE OFFICERS COMPILED FROM OFFICIAL SOURCES. BY AMASA A. REDFIELD, COUNSELLOR AT LAW. SECOND EDITION. NEW YORK: JOHN S. VOORHIES, 20 NASSAU STREET. 1863. PUBLIC LIBRARY 150888 ASTOR, LENOX AND TILDEN FOUNDATIONS. 1899. Entered, according to Act of Congress, in the year 1863, by AMASA A. REDFIELD, In the Clerk's Office of the District Court of the United States for the Southern District of New York. BAKER & GODWIN, PRINTERS, 1 SPRUCE STREET, N. Y. PREFACE. THE object proposed in this volume is to present the tax-payer with a convenient and reliable Handbook of the Internal Revenue Law, passed at the second session of the Thirty-seventh Congress, and as subsequently amended. It is presented to the public solely as a handbook, and can make no claim to being an exhaustive treatise upon the statute. It is confidently believed, however, that the statements of the provisions of the statute are absolutely reliable, and that the arrangement of the work in the form of an Index or Digest will add to its usefulness. Where the compiler has thought it necessary, he has volunteered opinions of his own, but with caution, choosing rather to rely upon such decisions and regulations as have been issued by the Commissioner |