Amendments made by the Merchant Marine Act, 1920, to the Rev. enue Act of 1918 are indicated by footnotes to the sections affected. Amendments made by the China Trade Act, 1922, to the Rev. enue Act of 1921 are printed in italic and indicated by footnotes. CLAUDE KITCHIN, North Carolina. JAMES W. COLLIER, Mississippi. ALLEN T. TREADWAY, Massachusetts. WILLIAM A. OLDFIELD, Arkansas. GEORGE M. YOUNG, North Dakota. WHITMELL P. MARTIN, Louisiana. PETER F. TAGUE, Massachusetts. LINDLEY H. HADLEY, Washington, CHARLES B. TIMBERLAKE, Colorado. GEORGE M. BOWERS, West Virginia. CONTENTS. 14 . War-profits and excess-profits taxes. Telegraph and telephone messages tax Cigars, tobacco, and manufactures tax III FOREWORD. This comparison sets forth in parallel columns the corresponding provisions of the revenue acts of 1918 and 1921, in the exact language of the acts. The amendments made by the Merchant Marine Act, 1920, to the Revenue Act of 1918 are indicated by footnotes, and the amendments made by the China Trade Act, 1922, to the Revenue Act of 1921 are shown as a part of the 1921 act with proper notations. The order of the comparison follows that of the Revenue Act of 1921. In order to afford a ready comparison of the surtax rates for the year 1921 and for the year 1922 and thereafter, as provided by the act of 1921, with the rates of the act of 1918, it has been necessary to duplicate the rates of the latter act. The copy for this volume was prepared shortly after the existing law was enacted, but was used only as a reference in the Committee on Ways and Means. Subsequently the need for an index arose, and Mr. Albert Reid of the Government Printing Office was detailed to assist in this work. Acknowledgments are made to Mr. Reid for his work on the index and in editing the proofs and to the Treasury Department for checking the volume. CLAYTON F. MOORE, Clerk to the Committee. JANUARY 5, 1923. V |