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STATUTES COMPRISED.

This compilation comprises the following statutes so far as they relate to internal revenue, in whole or in part, those sections being omitted which cease to be in force after the act of July 13, 1866, takes full effect:

AN ACT to provide internal revenue to support the government, and to pay interest on the public debt, approved July 1, 1862.--Statutes at Large, vol. XII, pages 432_489, Chap. CXIX.

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.-Ibid., vol. XII, pages 713—731, Chap. LXXIV.

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.-Ibid., vol. XIII, pages 223——306, Chap, CLXXIII.

AN ACT to amend an act entitled "An act to provide internal revenue to support tho government, to pay interest on the public debt, and for other purposes, approved June 30, 1864," approved March 3, 1865.

AN ACT authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1866.

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.

AN ACT to reduce internal taxation, and to amend an act entitled “An act to provide internal revenue to support the government; to pay the interest on the public debt, and for other purposes, approved June 30, 1864,” and acts amendatory thereof, approved July 13, 1866.

AN ACT to authorize the refunding of certain taxes, approved July 27, 1866.

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.

Also the following, relating to the care of the public moneys, viz:

AN ACT to provide for the better organization of the treasury, and for the collection, safekeeping, transfer and disbursement of the public revenue, approved August 6, 1861.

AN ACT to provide more effectually for the settlement of accounts between the United States and receivers of public money, approved March 3, 1797:

The appendix containing the following joint resolutions, viz:

JOINT RESOLUTION imposing a special income duty, approved July 4, 1864, public resolution No. 59.

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 five per cent, income tax imposed thereby, approved July 28, 1866.

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Compilation No.

1 30 June, 1864, 82.. 10

Do.... 83.. 75

Do... 84... 5

Do.... 7

Do..... 86.
2

Do.... 87.
Do... 88:
Do... 89.

Do....
9

Do..... 91... 10

Do.... 92... 11

Do... 93.. 13 Do...

94... 14

Do..... 95.... 29 Do.....

96.. 30

Do..... 97... 31

Do.... 98... 32 Do...

99.. 219

Do... 100 33

Do.... 103.. 34

Do... 104. 35

Do... 105.. 37

Do.... 106... 38

Do... 107.. 25

: Do.. 108.. 17

Do... 109.. 27

Do.... 110... 18 Do.....

111... 19 Do.....

112... 20 Do.....

113... 39

Do... 114..

Do.... 115... 41 Do.....

116... 44

Do..... 117... 45 Do....

118... 46

Do... 119.. 47

Do... 120.. 48

Do... 121.
49
Do.....

122.
26
Do.....

123.
50
Do....

124
Do.... 125..
15

ARRANGEMENT OF THE SEVERAL SECTIONS OF THE DIFFERENT ACTS

COMPRISED IN THIS COMPILATION.

9..

1 July, 1862, § 1.

Do... 2.. 3 March, 1863, § 4, (tariff act) Do...

19.. Do..... 20... 30 June, 1864, $ 1...

Do... 2..
Do.... 3..
Do... 4..
Do.....

5.. Do....

7..
Do... 8..
Do....
Do..... 10..
Do.....

11... Do.....

12... Do... 13... Do... 14.. Do...

15.. Do.... 16.. Do....

17.. Do.... 18.. Do.... 19.. Do... 20.. Do... 21.. Do...

22. Do... 23.. Do... 24.. Do....

25.. Do....

26... Do....

27.. Do... 28.. Do....

29... Do....

30.... Do.... 31... Do... 32.. · Do... 33.. Do... 34.. Do.... 35.. Do....

36.... Do....

37... Do... 38.. Do... 39.. Do...

40... Do... 41... Do....

42.. Do... 43.. Lo... 44.. Do...

45... Do...

46... Do... 48... Do....

49.. Do....

51... Do....

52... Do.... 58.. Do.... 60.. Do.... 61.. Do.....

71.. Do....

72.. Do... 73.. Do..

74.. Do:.... 75.. Do.... 76... Do....

77.. Do...

78.. Do... 79.. Do...

80.. Do.... 81..

Do... 126.. 16

Do... 127. 52

Do.... 128.. 220

Do.... 129.. 24

Do.... 130... 54

Do... 131... 42

Do.... 132.
235

Do.... 133..
224
Do.....

134...
223
Do.....

135..
23

Do..... 136. 22

Do..... 137.. 242

Do... 138..
127

Do.... 139..
136
Do.....

140...
56
Do.....

141..
57

Do.... 142.. 58

Do... 143... 59

Do... 144... 60

Do.... 145..
61

Do... 146..
62
Do.....

147...
63

Do.... 348...
Do... 149...
Do.

151, (Schedule B)....
Do..... 152...

Compilation No.

97 106 108 103 100 99 99 107 101 104 105 93 94 95 92 89 69 70 157 74 76 77 81 78 79 80 71 82 83 84 86 87 158 159 160 161 162 163 164 165 167 168 169 170 171 172 173 174 175 178 180 181 179 189 176 177 182 183 190 188 187 191 186 184 192 185 193 197

51

15...

168...

128

173...

39...

Compila

tion No. 30 June, 1864, § 153...

193 Do... 154

195 Do... 155.

203 Do... 156...

201 Do.... 157.

202 Do... 158...

204 Do... 159.

194 Do.. 160,

196 Do... 161...

205 Do... 162....

200 Do... 163..

198 Do.... 164, (Schedule C)

206 Do... 165..

211 Do... 166..

212 Do... 167....

213 Do...

208 Do... 169..

210 Do.... 170..

214 Do... 171.

215 Do... 172

218 Do...

240 Do.... 174....

241 Do.... 176...

53 Do... 177...

116 Do.. 178..

166 Do... 179.

227 Do.... 180...

226 Do... 182...

237 3 March, 1865, $ 1..... .8, 11, 16, 19, 20, 32, 40,

51, 59, 67, 70, 71, 74, 77, 80, 92, 94, 98, 100, 101, 104, 105, 106, 108, 136, 156, 158, 159, 160, 161, 162, 168, 178, 181, 185, 193, 196,. 204, 206,

208, 210, 211, 213, 215, 227. 3 March, 1865, § 3.

4 Do...

72 Do... 11.

209 Do... 13.

85 Do.... 14...

73 Do..... 15....

217 Do... 16....

239 Do.... 17...

90 15 Jan'y, 1866,

12 10 March, 1866, 3,4,5...

36 13 July; 1866, 1.

109 Do.. 2.

110 Do.... 3.

111 Do.. 4.

112 Do... 5.

113 Do.... 6....

216 Do.... my....

114 Do.... 8.

115 Do....

9.... .9, 11, 17, 18, 20, 25, 32,

37, 38, 40, 41, 44, 48, 52, 54, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 67, 69, 70, 71, 74, 78, 82, 86, 93, 94, 98, 99, 100, 101, 104, 105, 107, 157, 158, 161, 162, 164, 165, 167, 168, 176, 184, 189, 191, 192, 193, 195, 197, 198, 203, 204, 206, 210, 211, 215,

224, 227. 13 July, 1866, S9, bis'.

.36, 72, 73 Do.... 10...

91 Do..... 11....

102

Compila

tion No. 13 July,

66 1866, § 12. Do... 13.

207 Do... 14...

225 Do....

229 Do.... 16.

222 Do... 17....

43 Do. 18.

88 Do... 19.

53 Dc 20..

217 Do... 21.

119 Do.... 22.

120 Do... 23..

121 Do.. 24..

122 Do.. 25.

123 DO.... 26...

140 Do.. 27.

126 Do..

28.. Do.. 29.

129 Do.. 30.

130 Do... 31.

124 Do... 32..

117 Do... 33...

118 Do.... 34..

125 Do.. 35..

138 Do.. 36.

95 Do... 37.

132 DO... 38...

131 Do....

139 Do.... 40...

135 Do.... 41..

133 Do... 42.

137 Do... 43..

142 · Do..... 44.

141 Do... 45.

134 Do... 46...

144 Do.. 47.

145 Do... 48.

143 Do... 49.

146 Do.... 50..

147 DO.... 51...

151 Do... 52..

148 Do... 53..

149 Do. 54.

152 Do... 55.

150 Do... 56.

153 Do... 57.

155 Do... 58

154 Do... 59.

28 Do... 60..

233 Do... 61...

156 Do... 62.

221 Do.... 63.

228 Do.... 64..

6 Do... 65...

21 Do.. 66...

234 Do..... 67...

230 Do.... 68...

231 Do..... 69.

232 Do.... 70...

238 Do.... 71...

236 27 July, 1866, authorizing to refund certain taxes.

68 Do..... amending sec. 13, Act March 3, 1865.

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Sections relating to the care of public moneys: 6 August, 1846, $ 16. 3 March, 1797, 6:1, 2, 3, 4, 5, 6, 7. } Follow 23. Sections relating to special income tax for 1863 : 4 July, 1864, (joint resolution.) May be found in the appendix. 28 July, 1866,

do.

LIST

OF

ACTS OF CONGRESS RELATING TO INTERNAL REVENUE

ENACTED SINCE JULY 4, 1861. *

An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes, approved August 5, 1861; Chap. XLV, vol. 12; 292. Sections 49, 50, and 51 imposed an income tax, and so far were repealed July 1, 1862.

An act to provide internal revenue to support the government and to pay interest on the public debt, approved July 1, 1862; Chap. CXIX, vol. 12; 432, 489. Section 89 repealed portions of act August 5, 1861, as above. Repealed June 30, 1864, except sections 115 and 119; section 115 was repealed in effect March 3, 1865. Section 119 is omitted from this compilation as relating wholly to direct tax.

An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862; Chap. CLXIII, vol. 12; 560, 1. Sections 24 and 25 amended section 95 act July 1, 1862, and provided when provisions relating to stamp duties should take effect. Repealed June 30, 1864.

An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862; Chap. CLXXXVII, vol 12; 588. Repealed June 30, 1864.

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; No. 64, page 627. Provided when act of July 1, 1862, should take effect. Limited in itself.

An act to amend an act entitled “An act to provide internal revenue to support the gov. crnment and to pay interest on the public debt,” approved December 25, 1862; Chap. V, vol. 12; 6:32. Amended act of July 1, 1862. Repealed by act of June 30, 1864.

An act to amend an act entitled "An act to provide internal revenue to support the government and pay interest on the public debt,” approved July 1, 1862, and for other purposes, approved March 3, 1863; Chap. LXXIV, vol. 12; 713, 731. Repealed by act of June 30, 1804, except as relates to appointment of deputy commissioner and cashier of internal reveque, sections 19 and 21.

An act to prevent and punish frauds upon the revenue, and for other purposes, approved March 3, 1863; Chap. LXXVI, vol. 12; 7:37. Section 2 referred to 6 revenue.” This seetion was repealed June 30, 1864, “so far as the same applies to officers of internal revenue.'

An act to increase the internal revenue, and for other purposes, approved March 7, 1864; Chap. XX, vol. 12; 14, 17. Repealed June 30, 1864.

Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue; No. 4, page 400. Approved January 13, 1864.

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; Chap. CLXXIII, vol. 13; 223, 306. For repeal of former acts see section 173. Sections 6, 50, 53, 54, 55, 56, 57, 59, 62, 63, 64, 65, 66, 67, 68, 69, and 70; and parts of sections 83, 101, 102, 150, 177, were repealed July 13, 1866. Sections 47, relating to direct tax, and 131, making an annual appropriation, are omitted.

An act to amend an act entitled “An act to provide,” &c., approved December 22, 1864; Chap. VIII, vol. 13; 420; as to when tax on whiskey, provided in section 55 of above act, should be increased. Limited in itself.

Joint resolution imposing a special income duty for the year ending December 31 next preceding October 1; 1864, approved July 4, 1864; No. 77, page 417. Limited in itself.

An act to amend an act entitled, &c., approved June 30, 1864, approved March 3, 1865; Chap. LXXVIII, vol. 13; 469. Section 16 repealed "all provisions of any former act incon. sistent with the provisions of this act ;" sections 2, 5, 8,.9, 10, and 12, repealed July 13, 1865.

*"This being the date of the assembling of the Thirty-seventh Congress in its first (extra) session, when, among other measures made necessary by the existing rebellion and war, was commenced the legislation which has since produced the present system of internal taxation."

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