An act to declare the meaning of certain parts of the internalrevenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866 (14 Stat., 4).

An act to reduce internal taxation and 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, and acts amendatory thereof. Approved July 13, 1866 (14 Stat., 98).

First act reducing taxation. Stamps first required on fermented liquors.
Changing "Licenses" to "Special taxes."

An act to authorize the refunding of certain taxes, approved July 27, 1866 (14 Stat., 301).

An act amendatory of section 13 of an act entitled "An act to amend an act entitled 'An act to provide internal revenue to support th Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," approved March 3, 1865. Approved July 27, 1866 (14 Stat., 301).

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 5 per cent income tax imposed thereby, approved July 28, 1866 (14 Stat., 371). Joint resolution to amend existing laws relating to internal revenue, approved February 5, 1867 (14 Stat., 565).

A resolution to provide in certain cases for the removal of alcohol from bonded warehouses free from internal tax, approved February 18, 1867 (14 Stat., 565).

An act to amend existing laws relating to internal revenue, and for other purposes, approved March 2, 1867 (14 Stat., 471).

Reduced taxes.

An act to exempt wrapping paper made from wood or cornstalks from internal tax, and for other purposes, approved March 26, 1867 (15 Stat., 6).

An act to prevent frauds in the collection of tax on distilled spirits, approved January 11, 1868 (15 Stat., 34).

Prohibits removal of spirits from warehouse for the purpose of transportation, redistillation, or rectification, change of package, or for any other purpose, until the full tax has been paid.

An act to provide for the exemption of cotton from internal tax, approved February 3, 1868 (15 Stat., 34).

Reduced taxes by repealing cotton tax.

Joint resolution to provide for a commission to examine and report on meters for distilled spirits, approved February 3, 1868 (15 Stat., 246).

An act to exempt certain manufactures from internal tax, and for other purposes, approved March 31, 1868 (15 Stat., 58).

Reduced taxes.

An act for the relief of certain exporters of rum, approved June 25, 1868 (15 Stat., 78).

Joint resolution to correct an act entitled "An act for the relief of certain exporters of rum." Approved July 6, 1868 (15 Stat., 256). An act imposing taxes on distilled spirits and tobacco, and for other purposes, approved July 20, 1868 (15 Stat., 125).

Stamps first required on distilled spirits. Revised the entire law relative to spirits and tobacco. Reduced taxation. Tax on cigars and tobacco payable by stamps. Inspectors abolished except inspectors of tobacco. Supervisors and detectives authorized.

An act to correct an error in the enrollment of the " Act imposing taxes on distilled spirits and tobacco, and for other purposes.' Approved July 27, 1868 (15 Stat., 238).

An act to amend an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes." approved July 20, 1868. Approved December 22, 1868 (15 Stat., 266).

An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collectors, and for other purposes, approved March 1, 1869 (15 Stat., 282).

An act to amend an act entitled "An act to exempt certain manufactures from internal tax, and for other purposes," approved March 31, 1868. Approved March 3, 1869 (15 Stat., 336).

"Joint resolution to supply omissions in the enrollment of certain appropriation acts, approved March third, eighteen hundred and sixty-nine," approved March 29, 1869 (16 Stat., 52).

An act to amend an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July 20, 1868. Approved April 10, 1869 (16 Stat., 41).

Joint resolution in relation to female clerks in the Internal Revenue Bureau, approved June 29, 1870 (16 Stat., 382).

An act to define the intent of an act entitled "An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collector[s], and for other purposes," approved March 1, 1869. Approved July 1, 1870 (16 Stat., 179).

A resolution to determine the construction of 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 July 13, 1870 (16 Stat., 387).

An act to reduce internal taxes, and for other purposes, approved July 14, 1870 (16 Stat., 256).

Repealed taxes on gross receipts, legacies and successions, passports, and special taxes, except those relating to spirits, fermented liquors, and tobacco, also taxes on sales. Income tax to expire December 31, 1871. An act to amend existing laws relating to internal revenue, approved July 14, 1870 (16 Stat., 274).

An act to amend section 4 of the act of March 31, 1868, approved July 14, 1870 (16 Stat., 277).

Joint resolution to construe the act of March 31, 1868, approved July 14, 1870 (16 Stat., 388).

An act relating to internal taxes, approved March 3, 1871 (16 Stat., 475).

Joint resolution to amend section 4, act of July 20, 1868, approved March 3, 1871 (16 Stat., 601).

An act to repeal the paragraphs of Schedule C of the internalrevenue acts imposing taxes on canned meats, fish, and certain other articles, approved March 5, 1872 (17 Stat., 36).

An act to provide for the abatement or repayment of taxes on distilled spirits in bond destroyed by casualty, approved May 27, 1872 (17 Stat., 162).

An act to reduce duties on imports and to reduce internal taxes, and for other purposes, approved June 6, 1872 (17 Stat., 238), taking effect October 1, 1872.

Stamp duties on instruments, except bank checks, repealed. Moieties abolished. Uniform rate of 20 cents per pound on tobacco instead of the two rates, 16 and 32 cents. Tax on spirits, 70 cents per gallon. An act for the reduction of officers and expenses of the internal revenue, approved December 24, 1872 (17 Stat., 401).

Assessors abolished. Reduces collection districts.

An act to remit the excise taxes upon alcohol used by universities and colleges for scientific purposes, approved February 21, 1873 (17 Stat., 468).

An act to amend an act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June 6, 1872, and for other purposes. Approved March 3, 1873. Section 5 of this act amends section 55 of the act of July 20, 1868, as amended by the act of June 6, 1872 (17 Stat., 559).

An act to amend an act entitled "An act to prevent smuggling, and for other purposes," approved July 18, 1866. Approved March 3, 1873 (17 Stat., 580).

An act relating to the fractional parts of a barrel containing fermented liquors, approved March 3, 1873 (17 Stat., 586).

An act to place at the disposal of the Commissioner of Internal Revenue certain copies of the new compilation of internal-revenue laws. Approved March 3, 1873 (17 Stat., 621).

Reprint of internal-revenue laws from August 5, 1861, to March 3, 1873. Submitted in response to order of the Senate of May 16, 1898, for use in consideration of House bill 10100, to provide ways and means to meet war expenditures.

Senate Report No. 1123 55th Cong., 2d sess.

ACTS, ETC., SINCE DECEMBER 1, 1873, THE DATE TO WHICH THE REVISED STATUTES OF THE UNITED STATES RELATE (See sec. 5595, R. S.), AND BEFORE JANUARY 1, 1902.

[Supplement No. 1, Revised Statutes, contains legislation of 1874-1891, Fortythird to Fifty-first Congresses, inclusive. Supplement No. 2 (parts 1 to 9) contains legislation of 1892-1901, Fifty-second to Fifty-sixth Congresses, inclusive.]

Forty-third Congress.

An act to so amend the laws relative to internal revenue as to allow distillery warehouses to be continued in use after changes have occurred in the management of the business, approved January 8, 1874 (18 Stat., 2). [See post, p. 223.]

An act to abolish the office of Deputy Commissioner of Internal Revenue, approved January 29, 1874 (18 Stat., 6).

Note to section 322, R. S.

An act to facilitate the exportation of distilled spirits, and amendatory of the acts in relation thereto, approved June 9, 1874 (18 Stat., 64). [Sec. 3330, p. 281.]

An act explanatory of the act of June 30, 1864. Became law June 18, 1874 (18 Stat., 80).

An act for the relief of savings institutions having no capital stock and doing business solely for the benefit of depositors, approved June 22, 1874 (18 Stat., 194).

An act to provide for the stamping of unstamped instruments, documents, or papers, approved June 23, 1874 (18 Stat., 250). An act to amend existing customs and internal-revenue laws, and for other purposes, approved February 8, 1875 (18 Stat., 309). An act to correct errors and to supply omissions in the Revised Statutes of the United States, approved February 18, 1875 (18 Stat., 316).

The changes made by this act were incorporated into the second edition, Revised Statutes, in their proper place.

An act to further protect the sinking fund and provide for the exigencies of the Government, approved March 3, 1875 (18 Stat., 339). Increased tax on spirits to 90 cents per gallon and tobacco to 24 cents per pound; cigars to $6 per thousand.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June 30, 1876, and for other purposes, approved March 3, 1875 (18 Stat., 352).

Section 12 of "An act making appropriations to supply deficiencies in the appropriations for fiscal year ending June thirtieth, eighteen hundred and seventy-five, and prior years, and for other purposes," approved March 3, 1875 (18 Stat., 419).

An act to amend section numbered 3342 of the Revised Statutes of the United States, in relation to affixing stamps on brewers' casks, approved March 3, 1875 (18 Stat., 484).

An act to authorize the Secretary of the Treasury to adjust and remit certain taxes and penalties claimed to be due from mining and other corporations, and for other purposes, approved March 3, 1875 (18 Stat., 507).

Forty-fourth Congress.

An act to extend the time for stamping unstamped instruments, approved February 25, 1876 (19 Stat., 5).

Time extended to January 1, 1877.

Joint resolution concerning special-tax stamps, approved May 8, 1876 (19 Stat., 213). [See post, p. 154.]

An act to define the tax on fermented or malt liquors, approved May 13, 1876 (19 Stat., 53). [See post, p. 307.]

An act relative to the redemption of unused stamps, approved July 12, 1876 (19 Stat., 88).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June 30, 1877, and for other purposes, approved August 15, 1876 (19 Stat., 152).

Supervisors abolished. Reduced number of collection districts.

An act to perfect the revision of the statutes of the United States, and of the statutes relating to the District of Columbia, approved February 27, 1877 (19 Stat., 240).

Changes made by this act were incorporated in the second edition Revised Statutes.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June 30, 1878, and for other purposes, approved March 3, 1877 (19 Stat., 303).

Reduced number of collection districts.

An act relating to the production of fruit brandy and to punish frauds connected with the same, approved March 3, 1877 (19 Stat., 393).

Forty-fifth Congress.

Joint resolution declaring that a reduction of the tax on distilled spirits is inexpedient, approved February 18, 1878 (20 Stat., 248). Joint resolution to prescribe the time for the payment of the tax on distilled spirits, and for other purposes, approved March 28, 1878 (20 Stat., 249).

Repealed by the act of May 28, 1880.

An act to extend the provisions of section 3297 of the Revised Statutes to other institutions of learning, approved May 3, 1878 (20 Stat., 48). [See post, p. 257.]

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1879, and for other purposes, approved June 19, 1878 (20 Stat., 187). [See post, p. 89.]

An act to amend section 5497 of the Revised Statutes relating to embezzlement by officers of the United States, approved February 3, 1879 (20 Stat., 280). [Sec. 5497, Sec. 96, Criminal Code, Appendix.] An act to amend the laws relating to internal revenue, approved March 1, 1879 (20 Stat., 327).

Reduced tax on tobacco and many important changes made.

Forty-sixth Congress.

An act relating to vinegar factories established and operated prior to March 1, 1879, approved June 14, 1879 (21 Stat., 20). [Sec. 3282.] An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1880, and for other purposes, approved June 21, 1879 (21 Stat., 23). Salary of storekeepers limited.

An act providing for the binding of the Internal-Revenue Laws and Manual, approved June 27, 1879 (21 Stat., 35).

An act authorizing an allowance for loss by leakage or casualty of spirits withdrawn from distillery warehouses for exportation, approved December 20, 1879 (21 Stat., 59).

An act to amend the laws in relation to internal revenue, approved May 28, 1880 (21 Stat., 145).

"Carlisle bill." Repealed provision charging 10 cents for stamps other than tax-paid or export.

An act to amend sections 3385 and 3357 of the Revised Statutes of the United States, approved June 9, 1880 (21 Stat., 167).

An act to amend the sixth subdivision of section 3244 of the Revised Statutes of the United States, approved June 16, 1880 (21 Stat., 291).

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