OF THE

DIRECT AND EXCISE TAX SYSTEM

OF THE

UNITED STATES;

INCLUDING THE

FORMS AND REGULATIONS ESTABLISHED BY THE COMMIS-
SIONER OF INTERNAL REVENUE,

THE

DECISIONS AND RULINGS OF THE COMMISSIONER,

TOGETHER WITH

EXTRACTS FROM THE CORRESPONDENCE OF THE OFFICE.

BY

GEORGE S. BOUTWELL.

LATE COMMISSIONER OF INTERNAL REVENUE.

FOURTH EDΙΤΙΟΝ.

BOSTON:

LITTLE, BROWN AND COMPANY.

NEW YORK:

FITCH, ESTEE AND COMPANY.

1864.

Entered according to Act of Congress, in the year 1863, by

GEORGE S. BOUTWELL,

In the Clerk's Office of the District Court of the District of Massachusetts.