wholesale dealers in oleomargarine arti- Manufacturers of adulterated butter, $600; wholesale dealers in adulterated butter, $480; retail dealers in adulterated butter, $48; manufacturers of process or butter. $50: manufacturers, renovated packers or repackers of mixed flour, $12. Distilled Spirits, etc.-Distilled spirits, per gallon, $1.10; stamps for distilled spirits intended for export, each, 10 cents; except when affixed to packages containing two or more 5-gallon cans for export, 5 cents. Case stamps for spirits bottled in bond, 10 cents. Wines, liquors or compounds known or denominated as wine, and made in imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and liquors not made from grapes, currants, rhubarb or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, in bottles containing not more than 1 pint per bottle or package, 10 cents; same, in bottles, containing more than 1 pint, and not more than 1 quart, per bottle or package, 20 cents (and at the same rate for any larger quantity of such merchandise, however put up or whatever may be the package). Grape brandy used in the fortification of pure, sweet wine under an act approved June 7, 1906 (to be assessed), per gallon, 3 cents. Fermented Liquors.-Fermented liquors per barrel, containing not more than 31 gallons. $1 (and at a proportionate rate for halves, thirds, quarters, sixths and eighths of barrels); more than one barrel of 31 gallons, and not more than 63 gallons, in one package, $2. Tobacco, Snuff, Cigars and Cigarettes.Tobacco, however prepared, manufactured and sold, or removed for consumption or sale, per pound, 8 cents; snuff. however prepared, manufactured and sold, or moved for consumption or sale, per pound, 8 cents. re Cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than 3 pounds per thousand, $3; cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than 3 pounds per thousand, 75 cents; cigarettes weighing more than 3 pounds per thousand, $3.60; cigarettes weighing not more than 3 pounds per thousand, $1.25. Oleomargarine, Adulterated Butter and Process or Renovated Butter.-Oleomargarine, domestic, artificially colored to look like butter, of any shade of yellow, per pound, 10 cents; oleomargarine, free from coloration that causes it to look like butter, of any shade of yellow, per pound, of one cent; oleomargarine, imported from foreign countries, per pound, 15 cents. Adulterated butter, per pound, 10 cents; process or renovated butter, per pound, of one cent. Filled Cheese.-Filled cheese, per pound, 1 cent; same, imported, per pound, 8 cents. Opium.-Prepared smoking opium, per pound, $10. Mixed Flour.-Mixed flour, per barrel of of one cent. (Mixed flour imported from foreign countries, in addition to import duties, must pay internal revenue tax as above.) Circulation of and Notes Paid Out by Banks and Bankers.-Circulation issued by any bank, etc., or person (except a national bank taxed under Section 5214. Revised Statutes, and Section 13, act March 14, 1900), per month, 1-12 of 1 per cent. Circulation (except national banks) exceeding 90 per cent of capital, in addition, per month, 1-6 of 1 per cent. Banks, etc., on amount of notes of any person, state bank, or state banking association, used for circulation and paid out, 10 per cent. Banks, etc., bankers, or associations, on amount of notes of any town, city, or municipal corporation paid out by them, 10 per cent. Every person, firm, association, other than national bank associations, and every corporation, state bank, or state banking association, on the amount of their own notes used for circulation and paid out by them, 10 per cent. Every such person, firm, association, corporation, state bank, or state banking association, and also every national banking association, on the amount of notes of any person, firm, association, other than a national banking association, or of any corporation, state bank or state banking association, or of any town, city, or municipal corporation, used for circulation, and paid out by them, 10 per cent. Playing Cards.-Playing cards, per pack, containing not more than 54 cards, 2 cents. Following is a summary of internal revenue receipts from 1886 to 1917, inclusive: 1914... 66,266,989*36,073,054 67,081,512 171,381,274 79,328,946 80,190,694 88,771,104 124.937,252 91,897,194/421.983,535 Of the receipts in 1913 classed as "Miscellaneous' $35,006,299 was from excise tax on corporations, $655,283 from playing cards and $401,910 from penalties. (a) Including $319,100 from sale of internal revenue stamps & ffixed to Philippine products, as provided for in the act of August 5, 1909. *Not including $1,259,987 from oleomargarine, $3,223 from mixed flour, $54,189 from adulterated butter, $98.241 from process or renovated butter. Income tax. Receipts of tax on Porto Rican products-spirits, eigars and cigarettes-year ended June 30, 1913, $591,356; on cigars and cigarettes from Philippines, $319,100. Tares Not Payable by Stamps.-Tax on Corporation Tares.-Excise tax on cor- Income Taxes.-The income tax for the Internal Revenue. (See Revenue, Pub- Internal-Revenue Collection Districts, Internal Revenue, Commissioner of, of- Internal-Revenue Stamps referred to, Internal Taxation. (See Taxation.) International American Bank: Charter for, recommended by Presi- International American Conference.- April 19, 1890. The Bureau of American International American Conference: Centennial celebration of discovery Discussed, 5369, 5467, 5542. Importations and exportations, rec- International American monetary International arbitration, reports ment to commemorate meeting rights, report of, concerning pro- Post dues and consular fees, recom- Postal and cable communication, Public health, recommendations of, Reciprocal commercial treaties rec- Statement of action in Panama Steamship service, establishment of Weights and measures, report of, At Rio Janeiro- Collection by government of debts Effective work of bureau of Amer- International American Monetary International Arbitration: Attitude of Great Britain and Unit- Failure of treaty for, referred to, Reports adopted by International Resolution of French Chambers favoring treaty of, referred to, 6060. Treaty with Great Britain regarding, discussed, 6178. International Association of the Congo. (See Congo Free State.) International Bureau of Exchanges, establishment of, recommended, 4681. (See also Exchanges for Official Documents.) International Bureau of Information, establishment of, at Washington, recommended by International American Conference, 5506. International Cattle Exhibition Hamburg, discussed, 4714. International Conference on Ratio between Gold and Silver. (See Gold and Silver.) at International Congress at Brussels for abolition of African slave trade, 5471. International Congress of Electricians at Paris, discussed, 4581, 4625, 4714. (See also National Conference of Electricians.) International Conventions: Discretionary authority of Presi dent To invite nations to attend, on subject of coinage recommendations regarding, 5877. To send delegates to, recommendations regarding, 4617, 4763, 4827, 5546. For establishing standards of measure of color, perception, and acuteness of vision, recommendations regarding, 4780. For protection of industrial property, 4794. For suppression of crime, 4115. International Copyright Convention: At Berne, discussed, 4919, 5090. Negotiations for, referred to, 4625. International Court of Arbitration. (See Hague Peace Conference.) International Exchange, Commission on, work of, 6941. International Exhibition of Fine Arts, to be held at Munich, discussed, 5193. International Exhibitions. (See Exhibitions.) International Exposition of Labor at Barcelona, discussed, 5177, 5399. International Fisheries Exhibition at London, discussed, 4688. International Geodetic Association, invitation to United States to become a party to, 5192. International Inventions Exhibition at London, discussed, 4827. International Joint Commission. (See Mexico.) International Law: Claim of Great Britain to forcibly Propositions regarding, submitted by at International Marine Conference Washington, discussed, 5180, 5370, 5468, 5493, 5498, 5543. International Meridian Conference: At Washington discussed, 4718, 4800, 4827, 4841, 5180. Invitation of Italian Government to United States to attend, 5546. International Military Encampment to be held at Chicago: During World's Fair discussed, 5609. In 1887, foreign guests attending, not to pay duties on baggage, 5164. Conference International Monetary (see also Coins and Coinage; Gold and Silver): At Brussels in 1892, 5752. 1867, 3776, 3792. Report of S. B. Ruggles on, 4013. 1878, 4447, 4464, 4474, 4510. Appropriation for, recommended, 4438. 1881, 4625. 1882, 4697. International Money Orders discussed, 5881, 5971. International Obligations of United States, removal of cases involving observance and execution of, from State to Federal judiciary recommended, 1928, 1956. International Ocean Telegraph Co., charges made by, for messages referred to, 4069. International Patent Congress at Vienna, report of John M. Thacher on, referred to, 4215. International Peace Congress at Washington discussed, 4684, 4717. Invitation extended countries of North and South America to attend, 4685. Postponement of, referred to, 4717. International Penitentiary Congress at London, referred to, 4162. International Polar Congress at Hamburg referred to, 4535. International Postal Conference atBerne, 4250. Lisbon, 4938. Paris, 3387. New convention adopted by, 4453. International Postal Union, convention for establishment of, 4250. (See also Universal Postal Union.) International Prison Congress (see also National Prison Congress): To be held at St. Petersburg, 5117. Proceedings of, referred to, 4464. Washington, 4564, 4622, 4631. International Statistical Congress: Invitation to hold meeting in United States recommended, 4142. Internment.-The imprisonment by the authorities of a country of foreign citizens within its borders. The imprisonment is not intended as individual punishment, and occurs without reference to the conduct of the individual foreigner; it is a precaution taken against possible seditious conduct, and the imprisonment may amount to holding the foreigners as hostages in case reprisals become necessary. from immurement (q. v.) in that immureInternment differs ment imprisons all nationalities who happen to be within the enclosure used for that purpose. Interoceanic Canal Co., discussed, 5470. Interparliamentary Union invited to St. Louis, 6796, 6923. Interstate Commerce.-Commercial transactions and intercourse between residents in different states or carried on by lines of transport extending into more state. than one Power to regulate commerce between the states is invested in Congress by the Constitution (18). It is held that the power to regulate commerce of necessity includes the power to regulate the means by which It is carried on, so that the scope of authority given to Congress by this clause enlarges with the development of the industries of the country and the means communication. of The intent of the framers of the Constitution was to prohibit legisla tion by any state against the business interests of another state by taxation, discrimination or otherwise. It was intended also as a check upon the arbitrary power of state legislatures rather than upon pri vate corporations or railroad companies. With the development of the great railway lines, traversing many states and bringing remote interior producers into close communication with the seaboard markets, came the necessity for regulating the rates of transportation by a more general law than it was within the power of any state to enact. The It was charged against the railroads that certain firms, or firms in certain cities made contracts by which their goods were carried over long distances at lower rates than were demanded for carrying the same goods short distances. claimed that competition between trunk railroads lines forced them to take the long-distance freight at nearly the same rates as they received for local freight, where there was no competition. It was asserted that the rallroads did not regulate freight rates by cost of carrying, but by what the business would bear. The first attempts to regulate Interstate commerce began in 1873, previous to which time the Grangers had had state laws for regulation of railroad charges enacted in some of the Western States. H. Reagan, of Texas. introduced a series In 1878 John of bills in the House, which culminated Feb. 4, 1887, after yearly debates on these and similar bills, in the act to regulate commerce. This law established an Interstate Commerce Commission of five to investigate complaints. shippers the option of complaining to this It furthermore gives commission or of instituting suits in the Federal courts; prohibits unjust discrimination between persons and places, the giv ing of special rates, etc., though the commissioners may suspend this rule in special cases; requires railroads to publish rates and adhere to them, and forbids pooling of freights of different and competing railroads: enforces the Safety Appliance Act of 1893, and requires from all common carriers doing an interstate business a monthly report of all accidents both to passengers and employees. The chairman of the Commission is directed to assist the Commissioner of Labor to endeavor to settle all disputes between railway companies and their employees. (See Assistant to Attorney-General.) the Interstate Commerce Act. (See Assist- Johnson, 3560. Roosevelt, 6650, 6654, 6655, 6902. 7025, 7039, 7070, 7130, 7143. Taft, 7368, 7432, 7441, 7452. Interstate commerce rates reduced, after passage of law regulating, 7419. New York Central and Hudson River R. R. convicted under, opinion and sentence of Judge Holt quoted, 7405. Physical examination of railways recommended, 7130. Interstate Commerce Commission.— Under "An act to regulate commerce," proved Feb. 4, 1887, as amended March 2, ap1889, Feb. 10, 1891, Feb. 8, 1895, the "Elkins Act" of Feb. 19, 1903, and the amending act approved June 29, 1906, the Interstate Commerce Commission is composed of seven members. statutes apply to all common carriers enThe regulating gaged in the transportation of oil or other commodity, except water and except natural or artificial gas, by means of pipe lines, or partly by pipe line and partly by rail, or partly by pipe line and partly by water, to common carriers engaged in the transportation of passengers or property wholly by railroad (or partly by railroad and partly by water when both are used under a common control, management, or arrangement for a continuous carriage or shipment). The statutes apply generally to Interstate traffic, including import and domestic traffic, and also that which is carried wholly within any Territory of the United States. Only traffic transported wholly within a single state is excepted. and The commission has jurisdiction on com. plaint and after full hearing to determine and prescribe reasonable rates, regulations. and practices, and order reparation to injured shippers; to require any carriers to cease and desist from unjust discrimination or undue or unreasonable preference, and to institute and carry on proceedings for enforcement of the law. The commission may also inquire into the management of the business of all common carriers subject to the provisions of the regulating statutes, and it may prescribe the accounts, records, and memoranda which shall be kept by the carriers, and from time to time inspect the same. The carriers must file annual reports with the commission, and such other reports as may from time to time be required. Carriers failing to file and publish all rates and charges, as required by law, are prohibited from engag ing in interstate transportation and penalties are provided in the statute for failure on the part of carriers or of shippers to observe the rates specified in the published tariffs. The following were the Commissioners in 1912: Judson C. Clements, of Georgia, Chairman; Charles A. Prouty, of Vermont; Charles C. McChord, of Kentucky; Franklin K. Lane, of California; Balthasar H. Meyer, of Wisconsin; Edgar E. Clark, of Iowa; James S. Harlan, of Illinois. The By amendment of June 18, 1910 ("MannElkins law'), a Court of Commerce was created (q. v.) with jurisdiction to restrain or enforce orders of the commission. This court is composed of five judges selected from the circuit court judges of the United States, and the amendment contains specific provision as to jurisdiction and procedure. Telegraph, telephone, and cable companies are made subject to the commission. jurisdiction of the commission is increased as to through routes and joint rates, freight classification, switch connections. long and short hauls, filing or rejection of schedules, investigations on own motion, making reasonable rates, suspension of proposed rates, and other matters. An important section authorizes the President to appoint a special commission to investigate Issuance of railroad stocks and bonds. rate The act of Feb. 11, 1903, provides that suits in equity brought under the act to regulate commerce, wherein the United States is complainant, may be expedited and given precedence over other suits, and that appeals from the circuit court lie only to the Supreme Court. The act of Feb. 19, 1903, commonly called the Elkins law, prohibits rebating, allows proceedings in the courts by injunctions to restrain departures from published rates, and provides that cases prosecuted under the direction of the Attorney-General in the name of the commission shall be included within the expediting act of Feb. 11, 1903. Under the act of Aug. 7, 1888, all Government-aided railroad and telegraph companies are required to file certain reports and contracts with the commission, and it is the commission's duty to decide questions relating to the interchange of business between such Government-aided telegraph com. pany and any connecting telegraph company. The act provides penalties for failure to comply with the act or the orders of the commission. The act of March 2, 1893, known as the "Safety Appliance Act," provides that railroad cars used in interstate commerce must be equipped with automatic couplers, and draw-bars of a standard height for freight cars, and have grab irons or handholds in the ends and sides of each car; and that locomotive engines used in moving interstate traffic shall be fitted with a power driving-wheel brake and appliances for operating the train-brake system. The act directs the commission to lodge with the proper district attorneys information of such violations as may come to its knowledge. The act of March 2, 1903, amended this act so as to make its provisions apply to territories and the trict of Columbia, to all cases when couplers of whatever design are brought together, and to all locomotives, cars, and other equipment of any railroad engaged in interstate traffic, except logging cars and cars used upon street railways; and provides for a minimum number of air-braked cars in trains. By act of April 14, 1910, the safety-appliance acts were supplemented so as to require railroads to equip their cars with sill steps, hand brakes, ladders, running boards, and grab irons, and the commission was authorized to designate the number, dimensions, location, and manner of appli cation of appliances. The act of June 1, 1898, known as the arbitration act, directs the chairman of the Interstate Commerce Commission and the Commissioner of Labor to use their best efforts, by mediation and conciliation, to settle controversies between railway companies engaged in interstate commerce and their employees. By amendment of this act March 4, 1911, any member of the commission, or of the Court of Commerce, may exercise the powers conferred upon the chairman of the commission. By act of May 6, 1910, the prior accident-reports law was repealed and a new statute passed giving more power to the commission as to investigating accidents, and is more comprehensive than the former law. The act of March 4, 1907, makes it the duty of the Interstate Commerce Commission to enforce the provisions of the act wherein it is made unlawful to require or permit employees engaged in or counected with the movement of trains to be on duty more than a specified number of hours in any twenty-four. The act of May 23, 1908, by section 16 thereof, gives the Interstate Commerce Commission limited control over the street railroads in the District of Columbia. The act of May 30, 1908, directs the Interstate Commerce Commission to make regulations for the safe transportation of explosives by common carriers engaged in Interstate commerce. A penalty is provided for violations of such regulations. The act of May 30, 1908, makes it the duty of the Interstate Commerce Commission to enforce the provisions of the act wherein it is provided that after a certain date no locomotive shall be used in moving interstate or foreign traffic, etc., not equipped with an ash pan which can be emptied without requiring a man to go under such locomotive. A penalty is pro vided for violations of this act. Public resolution No. 46, approved June 30, 1906, and the sundry civil appropriation act of May 27, 1908, direct the commission to investigate and report on the use and need of appliances intended to promote the safety of railway operation. The act of March 3, 1909, authorizes the commission to prescribe the form of bookkeeping for District of Columbia gas and electric companies. The act of Feb. 17, 1911, confers jurisdiction upon the commission to enforce certain provisions compelling railroad companies to equip their locomotives with safe and suitable boilers and appurtenances thereto. Interstate Commerce Commission. (See Assistant to the Attorney-General.) Interstate Commerce Commission: Civil service extended to, 6143. |