STATUTES COMPRISED. This compilation comprises the following statutes so far as they relate to internal revenue, in whole or in part, those sections being omitted which cease to be in force after the act of July 13, 1866, takes full effect: AN ACT to provide internal revenue to support the government, and to pay interest on the public debt, approved July 1, 1862.-Statutes at Large, vol. XII, pages 432-489, Chap. CXIX. AN ACT to amend an act entitled "An act to provide internal revenue to support the government, and to pay interest on the public debt, approved July 1, 1862," and for other purposes, approved March 3, 1863.-Ibid., vol. XII, pages 713-731, Chap. LXXIV. 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.—Ibid., vol. XIII, pages 223–306, Chap. CLXXIII. + AN ACT 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," approved March 3, 1865. AN ACT authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1866. AN ACT to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes, approved March 10, 1866. AN ACT to reduce internal taxation, and to amend an act entitled "An act to provide internal revenue to support the government, to pay the interest on the public debt, and for other purposes, approved June 30, 1864," and acts amendatory thereof, approved July 13, 1866. AN ACT to authorize the refunding of certain taxes, approved July 27, 1866. AN ACT amendatory of section thirteen of an act entitled "An act 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," approved March 3, 1865, approved July 27, 1866. Also the following, relating to the care of the public moneys, viz: AN ACT to provide for the better organization of the treasury, and for the collection, safekeeping, transfer and disbursement of the public revenue, approved August 6, 1861. AN ACT to provide more effectually for the settlement of accounts between the United States and receivers of public money, approved March 3, 1797: The appendix containing the following joint resolutions, viz: JOINT RESOLUTION imposing a special income duty, approved July 4, 1864, public resolution No. 59. 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 five per cent. income tax imposed thereby, approved July 28, 1866. TABLE ん SHOWING THE ARRANGEMENT OF THE SEVERAL SECTIONS OF THE DIFFERENT ACTS COMPRISED IN THIS COMPILATION. Do.... 9.. 13 July, 1866, § 9, bis. 36, 72, 73 Do..... LIST OF ACTS OF CONGRESS RELATING TO INTERNAL REVENUE ENACTED SINCE JULY 4, 1861.* An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes, approved August 5, 1861; Chap. XLV, vol. 12; 292. Sections 49, 50, and 51 imposed an income tax, and so far were repealed July 1, 1862. An act to provide internal revenue to support the government and to pay interest on the public debt, approved July 1, 1862; Chap. CXIX, vol. 12; 432, 489. Section 89 repealed portions of act August 5, 1861, as above. Repealed June 30, 1864, except sections 115 and 119; section 115 was repealed in effect March 3, 1865. Section 119 is omitted from this compilation as relating wholly to direct tax. An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862; Chap. CLXIII, vol. 12; 560, 1. Sections 24 and 25 amended section 95 act July 1, 1862, and provided when provisions relating to stamp duties should take effect. Repealed June 30, 1864. An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862; Chap. CLXXXVII, vol 12; 588. Repealed June 30, 1864. Joint resolution to amend section 77 of "An act to provide internal revenue to support the government and to pay interest on the public debt," and for other purposes, approved July 17, 1862; No. 64, page 627. Provided when act of July 1, 1862, should take effect. Limited in itself. An act to amend an act entitled "An act to provide internal revenue to support the government and to pay interest on the public debt," approved December 25, 1862; Chap. V, vol. 12; 632. Amended act of July 1, 1862. Repealed by act of June 30, 1864. An act to amend an act entitled "An act to provide internal revenue to support the government and pay interest on the public debt," approved July 1, 1862, and for other purposes, approved March 3, 1863; Chap. LXXIV, vol. 12; 713, 731. Repealed by act of June 30, 1864, except as relates to appointment of deputy commissioner and cashier of internal revenue, sections 19 and 21. An act to prevent and punish frauds upon the revenue, and for other purposes, approved March 3, 1863; Chap. LXXVI, vol. 12; 737. Section 2 referred to "revenue.' This seetion was repealed June 30, 1864, "so far as the same applies to officers of internal revenue." An act to increase the internal revenue, and for other purposes, approved March 7, 1864; Chap. XX, vol. 12; 14, 17. Repealed June 30, 1864. Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue; No. 4, page 400. Approved January 13, 1864. 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; Chap. CLXXIII, vol. 13; 223, 306. For repeal of former acts see section 173. Sections 6, 50, 53, 54, 55, 56, 57, 59, 62, 63, 64, 65, 66, 67, 68, 69, and 70; and parts of sections 83, 101, 102, 150, 177, were repealed July 13, 1866. Sections 47, relating to direct tax, and 131, making an annual appropriation, are omitted. An act to amend an act entitled "An act to provide," &c., approved December 22, 1864; Chap. VIII, vol. 13; 420; as to when tax on whiskey, provided in section 55 of above act, should be increased. Limited in itself. Joint resolution imposing a special income duty for the year ending December 31 next preceding October 1, 1864, approved July 4, 1864; No. 77, page 417. Limited in itself. An act to amend an act entitled, &c., approved June 30, 1864, approved March 3, 1865; Chap. LXXVIII, vol. 13; 469. Section 16 repealed "all provisions of any former act inconsistent with the provisions of this act;" sections 2, 5, 8, 9, 10, and 12, repealed July 13, 1865. "This being the date of the assembling of the Thirty-seventh Congress in its first (extra) session, when, among other measures made necessary by the existing rebellion and war, was commenced the legislation which has since produced the present system of internal taxation." |