INTERNAL-REVENUE

LAWS

IN FORCE MARCH 4, 1911

WITH AN APPENDIX CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE

INTERNAL-REVENUE LAWS

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Econ 5690.17:10

TREASURY DEPARTMENT,

Document No. 2601.

Internal Revenue.

2

CONTENTS.

INTRODUCTION.

List of Commissioners of Internal Revenue (1862–1910).

List of acts of Congress relating to internal revenue (1861-1910).

Schedule of articles and occupations subject to tax..

Table of special taxes and 50 per cent penalties.

List of internal-revenue collection districts....

List of internal-revenue regulations...

Table of sections....

Page.

9

17

33

36

37

39

41

INTERNAL-REVENUE LAWS.

45

57

85

125

147

243

256

278

Organization of Office of Internal Revenue...

CHAPTER 1. Officers of internal revenue.

2. Assessments and collections.

3. Special taxes..

4. Distilled spirits.

5. Fermented liquors

6. Tobacco and snuff.

7. Cigars...

8. Opium..

9. Oleomargarine, etc.

10. Filled cheese...

11. Mixed flour...

12. Legacies and distributive shares..

13. Excise tax on corporations...

14. Stamps...

15. Playing cards.

16. Banks and bankers....

17. Provisions common to several objects of taxation.

290

292

305

310

315

320

329

343

348

353

APPENDIX.

383

404

(Containing miscellaneous provisions and laws of a general nature applicable to the

administration of the internal-revenue laus.)

CHAPTER 1. Suits and prosecutions, jurisdiction, practice, evidence, liens, lim-

itations, compromises, remissions; United States attorneys, duties

as to prosecutions, reports; clerks of courts, reports of, etc...

2. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct,

proceedings against delinquent officers, etc...

3. Penalties for perjury, obstructing process, resisting officers, res-

cuing prisoners or property, falsely assuming to be an officer,

bribery, conspiracy, destroying public records, stealing public

property, receiving stolen Government property, counterfeiting,

interstate shipments of liquors, etc....

4. Payment to persons in arrears, set-offs, credits, priority of Gov-

ernment, appropriations, claims, attorneys before departments,

duplicate checks, penalty envelopes, telegrams, etc.....

5. Officers, clerks, and employees, extra services, holding two offices,

414

422

CONTENTS.

INTRODUCTION.

Page.

9

17

33

List of Commissioners of Internal Revenue (1862–1910)..

List of acts of Congress relating to internal revenue (1861-1910).

Schedule of articles and occupations subject to tax..

Table of special taxes and 50 per cent penalties.

List of internal-revenue collection districts...

List of internal-revenue regulations..

Table of sections....

36

37

39

41

INTERNAL-REVENUE LAWS.

Organization of Office of Internal Revenue...

Chapter 1. Officers of internal revenue.

2. Assessments and collections.

3. Special taxes.

4. Distilled spirits...

5. Fermented liquors

6. Tobacco and snuff.

7. Cigars.

8. Opium.

9. Oleomargarine, etc.,

10. Filled cheese...

11. Mixed flour...

12. Legacies and distributive shares.

13. Excise tax on corporations..

14. Stamps...

15. Playing cards..

16. Banks and bankers...

17. Provisions common to several objects of taxation.

45

57

85

125

147

243

256

278

290

292

305

310

315

320

329

343

348

353

APPENDIX.

383

404

(Containing miscellaneous provisions and laws of a general nature applicable to the

administration of the internal-revenue laws.)

CHAPTER 1. Suits and prosecutions, jurisdiction, practice, evidence, liens, lim-

itations, compromises, remissions; United States attorneys, duties

as to prosecutions, reports; clerks of courts, reports of, etc....

2. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct,

proceedings against delinquent officers, etc...

3. Penalties for perjury, obstructing process, resisting officers, res-

cuing prisoners or property, falsely assuming to be an officer,

bribery, conspiracy, destroying public records, stealing public

property, receiving stolen Government property, counterfeiting,

interstate shipments of liquors, etc....

4. Payment to persons in arrears, set-offs, credits, priority of Gov-

ernment, appropriations, claims, attorneys before departments,

duplicate checks, penalty envelopes, telegrams, etc....

5. Officers, clerks, and employees, extra services, holding two offices,

414

422