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Page. September 6, 1916, section 6 (39 Stat., 726)-

651 September 8, 1916, sections 1-903 (39 Stat., 756)

793-845 Section 16.

104, 108 Section 26

848 Section 201

847 Section 402

90, 217 Section 404_

207 Section 410_

792 February 14, 1917 (39 Stat., 903) Section 1_

185 Section 26.

183 Section 27

185 March 2, 1917, section 9 (39 Stat., 954)

621 March 3, 1917 (39 Stat., 1000) Section 200

845 Section 201

845 Section 202

846 Section 203

846 Section 204.

846 Section 205

847 Section 206.

847 Section 207

847 Section 300

847 Section 301

848 Section 402.

848 March 3, 1917, section 5 (39 Stat., 1058, 1069)

296, 322, 335 March 3, 1917, section 12 (39 Stat., 1123, 1128)

185 March 3, 1917, sections 3-5 (39 Stat., 1132, 1133)

625 April 17, 1917, section 1 (40 Stat., 3)

791 April 24, 1917, section 1 (40 Stat., 35)

581 June 15, 1917, Title XI, sections 123 (40 Stat., 217, 228)

602-604 August 10, 1917 (40 Stat., 273) Section 15

200, 318, 330 Section 16.

203 September 24, 1917 (40 Stat., 288) Section 7

581 Section 11

582 Section 14.

532, 710, 827, 886 October 3, 1917, sections 1-1303 (40 Stat., 300).

849-902 Section 1010

131 Section 1110

297 October 6, 1917 (40 Stat., 345) Section 1

56 Section 6.

697 Section 7

697 April 4, 1918 (40 Stat., 502) Section 3_

582 Section 6.

532, 710, 827, 886 April 5, 1918, section 16 (40 Stat., 506, 511)

583 July 1, 1918, section 1 (40 Stat.. 042)

605 July 3, 1918 (40 Stat., 757) Section 1

57 Section 4.

60 Section 5.

697 Section 6.

60 July 9, 1918, section 3 (40 Stat., 844)-

583 September 24, 1918, section 1 (40 Stat., 965).

584 October 1, 1918 (40 Stat., 1008).

431 November 21, 1918, section 1 (40 Stat., 1045).

204, 320, 333 February 24, 1919 (40 Slat., 1057) Section 1.

626 Sections 200-261

473-511 Sections 300-337

513-524 Sections 400-410

525-532 Sections 500-502

533–536 Sections 503, 504

537, 538 Section 6001

193, 336 Section 601

206 Section 602

212. 219, 233, 234, 236, 264 Section 603.

304

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Page. February 24, 1919—Continued. Section 604_

193 Section 605

196, 336 Section 606

269 Section 607

191, 317 Section 608.

309 Section 609

313 Section 610.

337 Section 611

$38 Section 612 Section 613.

339 Section 614

339 Section 615.

340 Section 616_

310 Section 617

326, 327 Section 618.

340 Section 619

341 Section 620.

311 Section 621

191, 342 Section 622

342 Section 623

217 Section 624.

286 Section 625

207 Section 620

286 Section 627

316 Section 628

313 Section 629

343 Section 630

313 Section 700

378, 401 Section 701

381 Section 702

381, 402 Section 703

402 Section 704.

376 Sections 800 802.

539-541 Sections 900-907

543-549 Section 1000

178 Section 1001

179 Section 1002

182 Section 1003.

183 Section 1004

184 Section 1005

184 Section 1006.

417 Section 1007

423 Section 1008

427 Section 1009

184, 792 Section 1100

954, 574 Section 1101

554 Section 1102

554, 574 Section 1103

5.55 Section 1104

536 Section 1105.

556 Section 1106

556 Section 1107

556 Sections 1200-1207.

565-567 Section 1300Section 1301 (a)

555 Section 1301 lb)

80 Section 1301 (c)

65 Section 1301 (d)

101 Section 1302

84 Section 1304

620 Section 1305

627 Section 1306.

028 Section 1307

028 Section 1308

628 Section 1309

629 Section 1310.

629 Section 1311

630 Section 1312

630 Section 1313

631 Section 1314

132, 631 Section 1315.

270 Section 1316.

137, 146 Section 1317

94-96, 104, 108 Section 1318.

110, 631 Section 1319.

632 Section 1320

615 Section 1400

632 Section 1402

633 Section 1403

845 Section 1404,

902 Section 1405

633 Section 1407

298 Section 1408

633 Section 1409.

634 March 3, 1918, sections 1-4 (40 Stat., 1309).

584-586 October 28, 1919 (41 Stat.,

345

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51

COMMISSIONERS OF INTERNAL REVENUE SINCE THE ORGANIZATION OF THE INTERNAL REVENUE OFFICE IN 1862.

GEORGE S. BOUTWELL, of Massachusetts, from July 17, 1862, to March 3, 1863,

both dates inclusive. JOSEPH J. LEWIS, of Pennsylvania, from March 18, 1863, to June 30, 1865. WILLIAM ORTON, of New York, from July 1, 1865, to October 31, 1865. EDWARD A. ROLLINS, of New Hampshire, from November 1, 1865, to March 10,

1869. COLUMBUS DELANO,of Ohio, from March 11, 1869, to January 2, 1871.

John W. Douglass, of Pennsylvania, was Acting Commissioner from

November 1, 1870, to January 2, 1871. ALFRED PLEASONTON, of New York, from January 3, 1871, to August 8, 1871. JOHN W. DOUGLASS, of Pennsylvania, from August 9, 1871, to May 14, 1875. DANIEL D. PRATT, of Indiana, from May 15, 1875, to July 31, 1876. GREEN B. RAUM, of Illinois, from August 2, 1876, to April 30, 1883.

Henry C. Rogers, of Pennsylvania, Acting Commissioner from May 1, 1883, to May 10, 1883.

John J. Knox, of Minnesota, Acting Commissioner from May 11, 1883,

to May 20, 1883. WALTER Evans, of Kentucky, from May 21, 1883, to March 19, 1885. JOSEPH S. MILLER, of West Virginia, from March 20, 1885, to March 20, 1889. John W. Mason, of West Virginia, from March 21, 1889, to April 18, 1893. JOSEPH S. MILLER, of West Virginia, from April 19, 1893, to November 26, 1896. WILLIAM ST. JOHN FORMAN, of Illinois, from November 27, 1896, to December

31, 1897. NATAAN BAY SCOTT, of West Virginia, from January 1, 1898, to February 28,

1899. GEORGE W. WILSON, of Ohio, from March 1, 1899, to November 27, 1900.

Robt. Williams, jr., of Ohio, Acting Commissioner from November 28,

1900, to December 19, 1900. JOHN W. YERKES, of Kentucky, from December 20, 1900, to April 30, 1907. JOHN G. CAPERS, of South Carolina, from June 5, 1907, to August 31, 1909. ROYAL E. CABELL, of Virginia, from September 1, 1909, to April 27, 1913. WILLIAM H. OSBORN, of North Carolina, from April 28, 1913, to September 25,

1917. DANIEL C. ROPER, of South Carolina, from September 26, 1917, to March 31, 1920. WILLIAM M. WILLIAMS, of Alabama, from April 1, 1920.

Mr. Delano was appointed and commissioned Secretary of the Interior November 1, 1870. He did not resign the office of Commissioner of Internal Revenue, and therefore became the legal holder of two offices, Commissioner of Internal Revenue and Secretary of the Interior, as he might legally do, for the duties of the two ofices are distinct and compatibie. (Converse i'. United States, 21 How., 468; United States 2. Saunders, 120 U. S., 126.)

le continued to hold the office of Commissioner of Internal Revenue until his successor was appointed and qualified, but was absent from the internal-revenue office and discharged the duties and received the salary of the office of Secretary of the Interior and of that office only.

Deputy Commissioner Douglass was Acting Commissioner of Internal Revenue in the absence of Commissioner Delano (15 Stat., o168), and continued to be so until Alfred Pleasonton was commissioned as Commissioner of Internal Revenue, January 3, 1871.

15

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INTERNAL REVENUE TAXATION.

*

CONSTITUTIONAL PROVISIONS REGARDING TAXATION. Art. 1. Sec. 2. Cl. 3: "* direct taxes shall be apportioned among the several States

according to their respective numbers

Art. 1. Sec. 8. C.1: “ The congress shall have power to lay and collect taxes, duties, imposts, and excises

; but all duties, imposts, and excises shall be uniform throughout the United States."

Art. 1. Sec. 9. (l. 4: “No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken."

Art. 1. Sec. 9. ('l. 5: “No tax or duty shall be laid on articles exported from any State.”

Art. 1. Sec. 10. Cl. 2: "No State shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws: and the net produce of all duties and imposts, laid by any State on imports or exports, shall be for the use of the Treasury of the United States; and all such laws shall be subject to the revision and control of the Congress.

Am. Art. 16: “ The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."

Am. Art. 18: “Section 1. After one year from the ratification of this article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited.

"SEC. 2. The Congress and the several States shall have concurrent power to enforce this article by appropriate legislation.

“SEC. 3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.”

POWER OF CONGRESS. The Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States. (Constitution of the United States, art. 1, sec. 8; McGuire v. Commonwealth, 3 Wall., 387; Pervear v. Commonwealth, 5 Wall., 533; Collector v. Day, 11 Wall., 113, 13 Int. Rev. Rec., 141, United States 1. Singer, 15 Wall., 111, 17 Int. Rev. Rec., 9; Scholey v. Rew, 23 Wall., 331.)

140184°—20 -2

17

A general power is given to Congress to lay and collect taxes of every kind or nature without any restraint, except only on exports; but two rules are prescribed for their government, namely, uniformity and apportionment. Three kinds of taxes, to wit, duties, imposts, and excises by the first rule, and capitation, or other direct taxes, by the second rule. (Hylton 2. United States, 3 Dall., 171173.)

The power of Congress to tax is a very extensive power. It is given in the Constitution with only one exception, and only two qualifications. Congress can not tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. (License Tax Cases, 5 Wall., 463, 6 Int. Rev. Rec., 36.)

Subject to the limitations in the Constitution the taxing power of Congress extends to all usual objects of taxation. (Knowlton v. Moore (1900), 178 U. S., 41; T. D. 129.)

The authority conferred upon Congress by the Constitution to lay and collect taxes, duties, imposts, and excises is exhaustive, and embraces every conceivable power of taxation. (Brushaber v. Union Pacific R. R. Co., 210 U.S., 1; T. D. 2290.)

APPORTIONMENT AND UNIFORMITY OF TAXES.

Direct taxes must be apportioned, while indirect_taxes must be uniform throughout the United States. (Income Tax Cases, 157 U. S., 429; 158 Id., 601; Nicol 2. Ames, 173 U. S., 509.)

A tax on bank circulation is not a direct tax, and may be laid without apportionment. (Springer 2. United States, 102 U. S., 586; 27 Int. Rev. Rec., 78; Veazie Bank v. Fenno, 8 Wall., 533, 10 Int. Rev. Rec., 195.)

A tax upon the business of an insurance company is not a direct tax, but a duty or excise. (Pacific Insurance Company 1. Soule, 7 Wall., 133.)

The tax imposed by the act of June 13, 1898 (war-revenue act), on sugar refining companies was not a direct tax but a “special excise tax." (Spreckles Sugar Refining Co. ?. McClain, 192 U. S., 397; T. D. 760.)

The uniformity clause of the Constitution relates only to geographical uniformity. .(Head Money. Cases, 112 U. S., 580.)

The corporation excise tax provision of the act of August 5. 1909, is constitutional. The tax is not a direct tax, but an impost or excise which Congress has power to impose. (Flint v. StoneTracy Company, 220 U. S., 107; T. D. 1685.)

The income tax act of October 3, 1913, declared constitutional; it does not violate the rules of apportionment and uniformity. (Brushaber v. Union Pacific R. R. Co., 210 U. S., 1; T. D. 2290.)

POWERS AS BETWEEN UNITED STATES AND A STATE.

No State court can by injunction or otherwise prevent Federal officers from collecting Federal taxes. The Government of the United States within its sphere is independent of State action. (Keely v. Sanders, 99 U. S., 443.)

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