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TABLE OF SECTIONS.

In this table the numbers of sections of the Revised Statutes included in this compilation are arranged in numerical order for convenient reference to pages.

Following this are the numbers of sections of other acts, arranged in chronological order, and the page for each section.

Page.

438 412 412 437 438 367 58 58 59 59 62 63

Sections. 12. 13. 173. 174. 184. 189. 190. 196 236 239. 244 261. 319. 320. 321 322 323 349 364 563 (see " The Judicial Code") 629 (see The Judicial Code") 643 (amended) (see “The Judicial Code"). 699 708. 711 (see “The Judicial Code') 721 731 (see " The Judicial Code") 732 (see " The Judicial Code") 733 (see " The Judicial Code") 771 774. 797 (amended).. 838. 850. 858 (amended) 882 886. 887 914 916 919. 934. 951 957 963. 966 969 970. 974 986. 989. 993 (District of Columbia) 1001 1008. 1014. 1024. 1047 1753. 1754. 1760. 1763 1764. 1765. 1766. (1780) & 101 Criminal Code (1782) $ 113 Criminal Code

Page.

31 31 49 49 423 400 437

55 422

55 436 55 45 49 45 48 48 48 400 383 383 385 395 397 384 392 385 385 385 401 401 403 401 436 389 391 413 413 392 393 385 399 424 414 394 394 392 398 392

Sections. 1784. (1788 103 Criminal Code (1789) 103 Criminal Code 1790. 2693. 2982 (amended). 3140 (amended) 3141. 3142. 3143 (amended). 3144 (amended). 3146. 3147. (3148) (amended). 3149 (amended). 3150 3152 (amended). 3153 (amended). 3154. 3155. 3156. 3157 3158 (amended). 3161. 3162. 3163 (amended). 3164. 3165 (amended). 3166. 3167 (amended). 3168. 3169. 3170. 3171 (amended). 3172 (amended 3173 (amended). 3174. 3175.. 3176 (amended).. 3177 3179. 3180 3181, 3182. 3183 (amended). 3184. 3185. 3186 (amended). 3187 3188. 3189 3190 3191 3192 3193 (amended) 3194. 3195. 3196. 3197 (amended). 3198. 3199. 3200. 3201, 3202. 3203 (amended). 3204.

69 71 72 72 73 74 75 75 75 77 78 79 79 80 81 83 83

89 90 91 91 92 92 94 95 96 97 97 98

393

98

99 99 92 100

100

398 434 397 396 389 388 397 431 431 433 434 435 435 424 412 436

100 101 101 103 104 104 104 104 104 105

Sections. 3205. 3206. 3207. 3208 (amended). 3209. 3210. 3211. 3212 3213. 3214. 3215. 3216. 3217 3218. 3219. 3220. 3221 (amended). 3222 3223 (amended) 3224, 3225. 3226. 3227. 3228 3229. 3230. 3231 3232 3233. 3234 3235 3236. 3237 (amended) 3238. 3239. 3240 (amended). 3241 3242 (amended). 3243, 3244 (amended) 3246 (amended). 3247 3248. 3249. 32,50. 3251 (amended). 32.52. 3253. 3254. 3255 (amended) 3236, 3257. 32.8. 3259. 3260 (amended). 3261. 3262 (amended). 3203. 3264 (amended). 3265. 3266. 3267 3268. 3269. 3270. 3271. 3272. 3273 3274. 3275. 3276 (amended) 3277. 3278. 3279 32S0.. 3281 (amended) 3282 (amended). 3283. 3284. 3285 (amended) 3286 (amended) 3287 (amended). 3288. 3289 3290 3291 3292 3293 (amended).

Sections. 3294 (amended). 3295 (amended). 3296. 3297 (amended). 3298. 3299. 3300. 3301 (amended). 3302. 3303. 3304 3305 3306 3307 3308. 3309 (amended). 3310 (amended). 3311. 3312. 3313. 3314 (amended). 3315 (amended). 3316. 3317 (amended) 3318 (amended). 3319. 3320 (amended). 3322 3323 (amended) 3324. 3325 3326. 3327 3328 3329 (amended). 3330 (amended). 3331 3332 (amended). 3333. 3334 (amended). 3335. 3336 (amended). 3337 3338. 3339 (amended). 3340 (amended). 3341 (amende!).. 3342 (amende i). 3313 3344. 3345 3346 (amended). 3347 3348 3349 3350 3351 3352 3353. 3354 (amended) 3355 (amended). 3356. 3357 (amended). 3358 3359 3360 (amended 3362 (amended). 3363 (amended). 3364 (amended). 3366 3368 (amended). 3369 3370 3371 (amended). 3372 3373 3374. 3375. 3376. 3377 (amended). 3381 (amnended). 3392 3383 (amended). 3384 (amended) 3395 (amended). 3386 (amended) 3337 3388 (amended).. 425

Page.

105 105 105 106 107 107 108 109 109 111 111 111 112 113 113 114 117 119 119 120 120 121 122 122 123 124 124 125 126 126 126 127 127 128 128 129 130 131

132 133, 260, 271, 278

145 149 149 149 130 150 151 155 155 155 156 156 157 158 159 102 102 103 164 105 166 106 167 167 168 108 169 170 170 170 170 171 171 172 172 173 175 177 177 177 178 178 ISO 180 181 181 181 181

Page.

185 196 197 197 198 198 199 199 200 200 201 201 202 202 202 202 205 206 207 207 208 209 209 210 211 213 213 21+ 21+ 215 216 216 216 217 217 220 224 224 225 226 243 243 244 245 246 248 249 250 251 251 251 252 252 252 253 253 253 254 254 254 257 259 2:59 259 261 261 263 264 264 264 265 267 268 208 269 269 269 270 270 270 272 272 272 273 273 276 279 280

Section.

Page. 3466.

425 3467 3469

399 3477

428 3617.

404 3620 (amended)

404 3621 (amended

405 3622 (amended)

406 3623..

407 3624.

407 3625 (amended)

408 3033 (amended)

408 3038

408 3039.

408 3643

409 3648.

428 3671

47 3678.

426 3679 (amended).

426 3689.

425 3690.

427 3732

427 5266.

433 (5392) section 125, Criminal Code.

414 (5398) section 140, Criminal Code.

415 (5401) section 143, Criminal Code.

415 15403) section 128, Criminal Code.

418 5508) section 129, Criminal Code.

418 5413) section 147, Criminal Code.

420 (5414) section 148, Criminal Code.

420 51151 section 28, Criminal Code..

420 15439) section 35, Criminal Code

420 (5:140) section 37, Criminal Code.

418 15446,5447]sections 65 and 71,Criminal Code. 415, 416 15448) seetions 32 and 66, Criminal Code.

416 15451) section 39, (riminal Code..

416 5454) section 40, Criminal Code..

419 5456) section 46, Criminal Code.

419 5479) section 29, Criminal Code.

420 (51831 section 86, Criminal Code.

409 15494) section 115, Criminal Code.

417 (5488) section 87, Criminal Code.

409 (5459) section 88, Criminal Code.

409 15490) section 89, Criminal Code

410 15491 section 90, Criminal Code.

410 (5492) section 91, Criminal Code.

410 15494,5-95,5496, 5497) sections 93, 94, 95, 96, 97,

Criminal Code. (5499) section 109, Criminal Code.

437 15501) section 117, Criminal Code.

417 (5502) section 117, Criminal Code.

417 (5504) section 99, Criminal Code.

412 55051 section 100, Criminal Code.

412 (55181 section 21, Criminal Code..

417

410, 411

Section. 3389. 3390. 3391 3392 (amended).. 3393 (amended 3394 (amended). 3395 3396. 3397 (amended). 3398. 3399 3400. 3402. 3403. 3404. 3406. 3407 3408. 3409 3411 3412. 3413. 3414. 3415. 3416. 3417. 3422 3426 (amended). 3429 (amended). 3433. 3437 3443. 3444. 3445. 3446. 3447 3448 3449 3450 3451. 3452 3453. 3454. 3455. 3456. 3457 3458. 3459. 3460. 3461 3462. 3463 3464. 3465.

Page.

280 280 281 281 282 282 285 285 285 280 287 387 287 288 289 289 348 348 3-19 349 349 350 351 352 352 352 329 331 332 334 337 353 354 351 355 355 350 350 357 358 359 359 360 360 361 302 362 302 363 361 305 305 367 368

OTHER ACTS.

Page. January 8, 1874, section 1 (18 Stat., 2)..... 169 January 29, 1874, section 1 (18 Stat., 6)

48 June 9, 1874, sections 1 and 2 (18 Stat., 64).. 220, 221 June 20, 1874 (18 Stat., 110).

427 June 22, 1874, section 5 (18 Stat., 187)

390 February 8, 1875 (18 Stat., 309).

03, 307 Section 12.

63 Section 13.

65 Section 16.

131, 173 Section 17

209 Section 18.

136 Section 19.

350 Section 20

350 Section 21

351 Section 23

83 Section 24.

273 Section 25.

277 February 18, 1875 (18 Stat., 316).

330 March 3, 1875 (18 Stat., 481).

424 (Sections 1 and 2) sections 47 and 48, Criminal Code.

419 March 3, 1875, Section 1 (18 Stat., 470, 484).. 250, 386 March 3, 1875, section 12 (18 Stat., 402)..

203 March 3, 1875 (18 Stat., 339)..

150 May 8, 1876 (19 Stat., 213)

120 May 13, 1876 (19 Stat., 53)

215 August 15, 1876 (19 Stat., 169). 69, 75, 76, 214, 431 Section 3..

431 Section 6.

438 February 27, 1877 (19 Stat., 240). ..... 58, 205, 404

Page. March 3, 1877 (19 Stat., 335)..

429 March 3, 1877 (19 Stat., 393):

Sections 1 to 11. (Special bonded ware-
houses.)

192 March 16, 1878 (20 Stat., 30).

389 May 3, 1878 (20 Stat., 48)...

198 June 19, 1878 (20 Stat., 178)

73 March 1,1879 (20 Stat., 327-341).

59, 208 Section 1.

82 Section 2

66, 67, 75, 78, 403 Section 3.

94, 97, 101, 104, 106, 119 Section 4.

139 Section 5.

145, 156, 164, 170, 175, 178, 185, 199, 209, 210, 224, 226, 252 Section 6.

117, 178, 204 Section 9..

175 Section 10.

134, 221, 248 Section 11.

227 Section 12..

227 Section 13.

228 Section 14.

257, 260, 261, 268 Section 15.

273 Section 16.

276, 282, 285 Section 17

331 Section 18.

355 Section 20.

336 Section 21.

248 Section 22.

349 June 14, 1879 (21 Stat., 20)

176 June 21, 1879 (21 Stat., 23).

70

Page. December 20, 1879 (21 Stat., 59).

223 May 28, 1880 (21 Stat., 145): Section 1..

133, 159 Section 2.

162 Section 3.

177 Section 4.

181 Section 5.

185 Section 6.

178 Section 7.

205 Section 8.

204 Section 9.

155 Section 10.

217 Section 11.

220 Section 12.

227 Section 13.

228 Section 14,

336 Section 15.

336 Section 16.

208 Section 18.

133 June 9, 1880 (21 Stat., 167).

273 August 5, 1882 (22 Stat., 255).

432 August 8, 1882 (22 Stat., 372).

273 January 13, 1883 (22 Stat., 402).

273 January 16, 1883 (22 Stat., 403).

438 March 3, 1883 (22 Stat., 485-488)..

200 Section 2 (22 Stat., 503).

430 Section 5 (22 Stat., 488).

264 May 1, 1884 (23 Stat., 17)...

434 July 5, 1884 (23 Stat., 122)..

397 July 7, 1884 (23 Stat., 172-258).

67, 74, 429 January 6, 1885 (23 Stat., 516).

434 March 3, 1885 (23 Stat., 404).

68 April 29, 1886 (24 Stat., 15).

243 August 2, 1886 (24 Stat., 209)..

293,300 Oleonargarine act (a nended.) August 4, 1880, section 1 (24 Stat., 218).

07 February 23, 1887 (24 Stat., 644)..

431 August 1, 1888 (25 Stat., 357)..

393 August 8, 1888 (25 Stat., 387)..

372 August 13, 1888 (25 Stat., 433).

384,386 October 18, 1898 (25 Stat., 560).

192 February 16, 1889 (25 Stat., 672).

438 June 18, 1890 (26 Stat., 162-169).

255, 353 August 30, 1890 (26 Stat., 371).

405 October 1, 1990 (20 Stat., 567-621). Section 10..

334 Section 26.

260 Section 27

257 Section 29. Section 29.

272 Section 31.

264 Section 32.

281 Section 33.

259 Section 34.

250 Section 35.

279 Sections 36 to 40 (opium).

290 Section 41.

304 Section 42.

228 Sections 43 to 9 (fortification of wine).. 229, 232 Section 53.

127 March 3, 1891 (26 Stat., 826)..

395 March 3, 1891 (26 Stat., 1050).

154 July 16, 1892 (27 Stat., 200).... 196, 201, 210, 213, 214 March 3, 1893 (27 Stat., 751).

103 February 8, 1894 (28 Stat., 36).

386 July 31, 1894 (28 Stat., 209).

406, 408 August 13, 1894 (28 Stat., 279) (arrended).. 368,369 August 18, 1994 (29 Stat., 416)..

402 August 28, 1894 (28 Stat., 509).

70 Section 31.

79, 86 Section 37 Sections 38 to 47 (playing cards).

343 Section 48.

151 Section 19..

181, 183, 193 Section 50..

185 Sections 51 to 59 (general bonded warehouses).

189, 191 Section Co.

205 Section 62.

209 Section 63 (a rended).

71 Section 64.

70 Section 65

73 Section 66.

213

Page. August 28, 1894 (28 Stat., 509)-Continued. Section 67.

159 Section 68.

229 Section 69.

256, 257 March 2, 1895 (28 Stat., 910).

431 March 2, 1995, section 5 (28 Stat., 807). 62,371 May 28, 1896 (29 Stat., 178).. 402, 404, 405, 406 June 3, 1896 (29 Stat., 195)..

155 June 6, 1896 (29 Stat., 253) (Filled cheese act).

Sections 1 to 19, chapter 10.. 144, 305, 308 March 3, 1897 (opium) (29 Stat., 228)

291 March 3, 1897 (29 Stat., 626).

234 Sections 1 to 8 (hottling in bond)...... 234, 238 July 24, 1897 (30 Stat., 206)..

219 Section 9

219 March 15, 1898 (30 Stat., 317), sec. 7..

51.55 June 13, 1898 (30 Stat., 448)(War-revenueact). 115 Sections 13, 14, 15

338 Section 30 (legacies).

315 Section 31.

373 Sections 35 to 40 (mixed flour).

310 July 7, 1898 (30 Stat., 705)..

73 February 21, 1899 (30 Stat., 843).

178 February 24, 1999 (30 Stat., 890).

50, 32 March 3, 1899 (30 Stat., 1349)..

187 Section 1

187 Section 2.

187 April 12, 1900 (31 Stat., 77)..

373 April 17, 1900 (31 Stat., 107).

66, 72 pril 30, 1900 (31 Stat., 141).

373 May 12, 1900 (31 Stat., 177)

331 February 4, 1901 (31 Stat., 759).

155 March 2, 1901 (31 Stat., 938, 949)

247.310 March 3, 1901 (31 Stat., 982)

47,53 March 8, 1902 (32 Stat., 54)..

375 April 12, 1902 (32 Stat., 96).

246, 310, 315 pril 28, 1902 (32 Stat., 120).

53,68 May 9, 1902, oleomargarine (32 Stat., 193). 293, 300 June 27, 1902 (32 Stat., 406).

340 June 28, 1902 (32 Stat., 492) June 30, 1902 (32 Stat., 506)

331 July 1, 1902 (32 Stat., 714).

264, 283 January 13, 1903 ( 32 Stat., 770).

INS April 28, 1904 (33 Stat., 574)..

377 February 3, 1905 (33 Stat., 631).

69 February 27, 1906 (34 Stat., 49).

426 June 7, 1906, denatured alcohol (34 Stat., 217). 239 June 7, 1906, fortification of wine (34 Stat., 215).

229, 232 June 21, 1906 (34 Stat., 387)

129 June 22, 1906 (34 Stat., 389)

433 June 29, 1906 (34 Stat., 620)

371 June 30, 1906 (34 Stat., 764)

427 June 30, 1906 (34 Stat., 816).

400 March 2, 1907 (34 Stat., 1250).

240 March 4, 1907 (34 Stat., 1373).

340 May 22, 1908 (35 Stat., 184,241).

53 May 27, 1908 (35 Stat., 317,325)

108, 404 February 1, 1909 (35 Stat., 590).

341 February 4, 1909 (35 Stat., 591).

152 March 4, 1909 (35 Stat., 845) (Criminal Code). Section 238.

421 Section 239.

421 Section 240.

422 August 5, 1909, tobacco tax and corporation

excise tax (36 Stat., 106 to 111) (36 Stat., 73, 83, 88, 90, 108-117).... 261, 263, 265, 276, 281, 282,

320,333, 336, 366, 367, 377 August 5, 1909 (36 Stat., 118, 120).

341 March 23, 1910 (36 Stat., 241)

308 May 13, 1910 (36 Stat., 369).

71 June 17, 1910 (36 Stat., 468).

54,327 June 22, 1910 (36 Stat., 590)

177 June 23, 1910 (36 Stat., 592).

74 June 25, 1910 (36 Stat., 774).

328 February 24, 1911 (36 Stat., 928).

70 March 2, 1911 (36 Stat., 1014).

1.35 March 2, 1911 (36 Stat., 1014).

179 March 2, 1911 (36 Stat., 965)

108 March 3, 1911 (36 Stat., 1087) “ The Judicial Code"

383 March 4, 1911 (36 Stat., 1193)

49

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INTERNAL-REVENUE LAWS.

OFFICE OF INTERNAL REVENUE, ORGANIZATION,

APPROPRIATIONS, ETC.

[The sections enumerated in this compilation are from the Revised Statutes of the United States, unless

otherwise indicated.)

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319. Commissioner of Internal Revenue. Appropriation acts. Officers and 321. Duties of commissioner.

ployees. Reports. 3671. Estimates of expenses of collecting 239. Accounts of receipts of internal reveinternal revenue.

nue, how kept. Estimates and statement of re- 261. Report to Congress by Secretary of ceipts and expenditures.

moneys received. 322. Deputy commissioner.

196. Annual report of head of depart323. Duties of deputy commissioner.

ment, 349. Solicitor of Internal Revenue. 320. Chief clerk. 173-174. Duties of chief clerk.

SEC. 319. There shall be in the Department of the Commissioner Treasury a Commissioner of Internal Revenue, who shall nue. be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year.

12 Op. Atty. Gen., 443; 8 Int. Rev. Rec., 54. SEC. 321. The Commissioner of Internal Revenue, under Duties of comthe direction of the Secretary of the Treasury, shall have ternal Revenue. general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions, and regulations, but the printing of such forms, decisions, and regulations shall be done at the Public Printing Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books, and blanks to the

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