LAWS

OF THE

UNITED STATES

RELATING TO

INTERNAL REVENUE,

IN FORCE AUGUST 1, 1866,

EXCEPT

WHERE OTHERWISE SPECIALLY PROVIDED,

AS IN RELATION TO

DISTILLED SPIRITS, FERMENTED LIQUORS, CERTAIN STAMP DUTIES,

AND IN PART TO COTTON.

Meidid it at any Sugropa, berpfied in d

us 135 i 613

866

HOUSE OF REPRESENTATIVES, July 12, 1866.

Resolved, That there be printed for the use of the House twenty thousand copies of the internal tax laws as they shall stand after incorporating provisions of the act recently. passed, so that, as far as is practicable, the provisions of the different laws upon the same matter shall be printed in connexion.

SENATE OF THE UNITED STATES, July 14, 1866. Resolved, That there be printed for the use of the Senate five thousand copies of the internal tax laws, now in force, so that the several provisions in relation to the same subject shall be inserted in connexion, together with a suitable index to the same; the whole to be compiled and prepared for printing under the direction of the Commissioner of Internal Revenue.

JAN 1 0 1930

GENERAL TABLE OF CONTENTS.

1. LIST OF STATUTES COMPRISED IN THIS COMPILATION.

2. TABLE OF SECTIONS OF SEVERAL STATUTES HERE COMPILED.

3. LIST OF INTernal Revenue LAWS ENACTED SINCE JULY 4, 1861.

4. ARRANGEMENT OF SUBJECTS.

5. INTERNAL REVENUE LAWS.

6. APPENDIX, (SPECIAL INCOME TAX FOR 1863.)

7. INDEX.

V

vii

ix

xi

1

131

133

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.