THE INTERNAL REVENUE LAWS. ACT APPROVED JUNE 30, 1864, AS AMENDED, AND THE ACT AMENDATORY THEREOF, APPROVED MARCH 3, 1865, WITH COPIOUS MARGINAL REFERENCES, A COMPLETE ANALYTICAL INDEX, AND TABLES OF TAXATION. COMPILED BY HORACE DRESSER. NEW YORK: D. APPLETON & COMPANY, 443 & 445 BROADWAY. 1865. Entered, according to Act of Congress, in the year 1865, by D. APPLETON AND COMPANY, In the Clerk's Office of the District Court of the United States for the Southern District of New York. PREFACE. THE Act approved March 3, 1865, amendatory of the Internal Revenue Law, makes many changes. In the succeeding pages will be found the Act of June 30, 1864, with the amendments made by that of March 3 inserted in their proper places. In addition will be found the text of the new law, together with tables of taxes as now imposed and a copious index. THE INTERNAL REVENUE LAWS. AN ACT To provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes, imposed by this act, or which may hereafter be imposed, and of assessing the same, the Commissioner of Internal Revenue, whose annual salary shall be four thousand dollars, shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide cotton marks, hydrometers, and proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps, from time to time, as occasion shall require. He may also contract for or procure the printing of requisite forms, decisions, regulations, and advertisements; 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. And the Secretary of the Treasury may, at any time prior to the first day of July, 1865, assign to the office of the Commissioner of Internal Revenue such number of Clerks as he may deem necessary, or the exigencies of the public service may require, and the privilege of franking all letters and documents pertaining to the duties of his office, and of receiving free of postage all such letters and documents, is hereby extended to said Commissioner. 1 Commissioner of Internal Revenue. Salary. Duties. Clerks. |