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An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1898, and for prior years, and for other purposes, approved July 7, 1898 (30 Stat., 652).

Relative to payment of gaugers of fruit brandy—additional temporary force in Internal-Revenue Service.

An act to amend section 3287 of the Revised Statutes of the United States, concerning the drawing off, gauging, marking, and removal of spirits, approved February 21, 1899 (30 Stat., 843).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1900, and for other years, approved February 24, 1899 (30 Stat., 864).

Term of temporary service of additional clerks extended one year.

(PUBLIC RESOLUTION-NO. 22.) Joint resolution to amend section 25 of the act passed June 13, 1898, entitled "An act to provide ways and means to meet war expenditures, and for other purposes," approved February 28, 1899 (30 Stat., 1390).

Bonds secured by mortgages, but one stamp required, etc.

An act to amend the internal-revenue laws relating to distilled spirits, and for other purposes, approved March 3, 1899 (30 Stat., 1349).

Allowance on loss in warehouse.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1900, and for other years, approved March 3, 1899 (30 Stat., 1091).

Fifty-sixth Congress.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1901, and for other purposes, approved April 17, 1900 (31 Stat., 86).

An act to provide a government for the Territory of Hawaii, approved April 30, 1900 (31 Stat., 141). Takes effect forty-five days from and after the date of approval, that is, on June 14, 1900. An act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps, approved May 12, 1900 (31 Stat., 177).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1901, and for other purposes, approved June 6, 1900 (31 Stat., 588).

An act to amend section 3255 of the Revised Statutes of the United States concerning the distilling of brandy from fruits, approved February 4, 1901 (31 Stat., 759).

An act to amend an act entitled "An act to provide ways and means to meet war expenditures, and for other purposes," approved June 13, 1898, and to reduce taxation thereunder, approved March 2, 1901 (31 Stat., 938).

Revenue reduction act. Repealed certain war revenue taxes after July 1,

ACTS SINCE SUPPLEMENT REVISED STATUTES, VOL. 2, PART 9.

Fifty-seventh Congress.

Joint resolution authorizing the Commissioner of Internal Revenue to return bank checks, drafts, certificates of deposit, and orders for the payment of money, having imprinted stamp thereon, to the owners thereof, and for other purposes, approved February 26, 1902 (32 Stat., 736).

An act temporarily to provide revenue for the Philippine Islands, and for other purposes, approved March 8, 1902 (32 Stat., 54).

An act to repeal war-revenue taxation, and for other purposes, approved April 12, 1902; taking effect July 1, 1902 (32 Stat., 96).

An act to make oleomargarine and other imitation dairy products subject to the laws of any State or Territory or the District of Columbia into which they are transported, and to change the tax on oleomargarine, and to impose a tax, provide for the inspection, and to regulate the manufacture and sale of certain dairy products, and to amend an act entitled "An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August 2, 1886. Approved May 9, 1902; taking effect July 1, 1902 (32 Stat., 193).

New rate of tax on oleomargarine.

An act to provide for refunding taxes paid upon legacies and bequests for uses of a religious, charitable, or educational character, for the encouragement of art, etc., under the act of June 13, 1898, and for other purposes, approved June 27, 1902 (32 Stat., 406).

An act to amend the internal-revenue laws in regard to storekeepers and gaugers, approved June 28, 1902 (32 Stat., 492).

An act to amend the act of May 12, 1900, authorizing the Commissioner of Internal Revenue to redeem or make allowance for internalrevenue stamps, approved June 30, 1902 (32 Stat., 506).

An act to amend sections 3362 and 3394 of the Revised Statutes of the United States, relating to tobacco, approved July 1, 1902 (32 Stat., 714).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1903, and for other purposes, approved April 28, 1902 (32 Stat., 120).

Temporary clerks transferred to the classified service.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1903, and for other purposes, approved June 28, 1902 (32 Stat., 419).

An act to amend the internal-revenue laws, approved January13, 1903 (32 Stat., 770).

Outage bill.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1904, and for other purposes, approved February 25, 1903 (32 Stat., 877).

Twenty additional revenue agents provided for in lieu of those provided for by sections 3 and 47 of the act of June 13, 1898.

An act making appropriation to supply deficiencies for the year ending June 30, 1903, and prior years, approved March 3, 1903 (32 Stat., 1040).

Relative to claims for rebate on packages of tobacco and snuff.

Fifty-eighth Congress.

An act to relieve obligors on bonds given to the United States upon the exportation to the Philippine Islands prior to November 20, 1901, of articles subject to internal-revenue tax, approved April 28, 1904 (33 Stat., 574).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1906, and for other purposes, approved February 3, 1905 (33 Stat., 631, 652).

Fifty-ninth Congress.

An act making appropriations to supply urgent deficiencies in the appropriations for the fiscal year ending June 30, 1906, and for prior years and for other purposes, approved February 27, 1906 (34 Stat., 49).

Expenditures in excess of appropriations forbidden.

An act for the withdrawal from bond, tax free, of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by mixture with suitable denaturing materials, approved June 7, 1906; taking effect January 1, 1907 (34 Stat., 217).

Denatured alcohol act.

An act to amend existing laws relating to the fortification of pure sweet wines, approved June 7, 1906 (34 Stat., 215).

An act to amend the internal-revenue laws so as to provide for furnishing certified copies of certain records, approved June 21, 1906 (34 Stat., 387).

An act to provide means for the sale of internal-revenue stamps in the island of Porto Rico, approved June 29, 1906 (34 Stat., 620).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1907, and for other purposes, approved June 22, 1906 (34 Stat., 389).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1907, and for other purposes, approved June 30, 1906 (34 Stat., 697).

Fifty-ninth Congress.

An act to amend an act entitled "An act for the withdrawal from bond tax free of domestic alcohol when rendered unfit for beverage or liquid medicinal uses by, mixture with suitable denaturing materials," approved June 7, 1906. Approved March 2, 1907 (34 Stat., 1250).

An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1907, and for prior years, and for other purposes, approved March 4, 1907, 11 a. m. (34 Stat.,

Sixtieth Congress.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1909, and for other purposes, approved May 22, 1908 (35 Stat., 184).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1909, and for other purposes, approved May 27, 1908 (35 Stat., 317).

An act to provide for refunding stamp taxes paid under the act of June 13, 1898, upon foreign bills of exchange, etc., approved February 1, 1909 (35 Stat., 590).

An act to impose a tax upon alcoholic compounds coming from Porto Rico, and for other purposes, approved February 4, 1909 (35 Stat., 594).

An act making appropriations for the legislative, executive, and judicial expenses for the fiscal year ending June 30, 1910, and for other purposes, approved March 4, 1909 (35 Stat., 845).

Sixty-first Congress.

An act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August 5, 1909 (36 Stat., 11).

Payne-Aldrich bill. Excise Tax on Corporations.

An act making appropriations to supply urgent deficiencies in appropriations for the fiscal year 1909, and for other purposes, approved August 5, 1909 (36 Stat., 118).

An act to amend section 63 of the act of August 28, 1894 (28 Stat., 567), approved May 13, 1910 (36 Stat., 369).

An act making appropriations for the legislative, executive, _and judicial expenses of the Government for the fiscal year ending June 30, 1911, and for other purposes. Approved, June 17, 1910 (36 Stat., 468).

An act to amend paragraph 2 of section 3264, Revised Statutes of the United States, as amended by section 5 of the act of March 1, 1879, and section 3285, Revised Statutes of the United States, as amended by section 3 of the act of May 28, 1880, approved June 22, 1910 (36 Stat., 590).

An act granting cumulative annual leave of absence to storekeepers, gaugers, and storekeeper-gaugers, with pay, approved June 23, 1910 (36 Stat., 592).

An act making appropriations to supply deficiencies in appropriations for the fiscal year 1910, and for other purposes, approved June 25, 1910 (36 Stat., 774, 780).

Additional force authorized to carry into effect provisions of the corporation tax act.

An act to amend the provisions of the act of March 3, 1885, limiting the compensation of storekeepers, gaugers, and storekeeper-gaugers in certain cases to $2 a day, and for other purposes, approved, February 24, 1911 (36 Stat., 928).

An act to amend the internal-revenue laws relating to distilled spirits, and for other purposes, approved, March 2, 1911 (36 Stat., 1014).

An act to amend section 3287 of the Revised Statutes of the United States as amended by section 6 of chapter 108 of an act approved May 28, 1880, page 145, volume 21, United States Statutes at Large, approved March 2, 1911 (36 Stat.,1014). Amends section 3255 Revised, Statutes.

An act to authorize the receipt of certified checks drawn on national and State banks for duties on imports and internal taxes, and for other purposes, approved March 2, 1911 (36 Stat., 965).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1912, and for other purposes, approved March 4, 1911 (36 Stat., 1170).

PROVISIONS RELATIVE TO ACTS OF REPEAL.

SEC. 12, R. S. Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided.

SEC. 13, R. S. The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.

This provision (sec. 13 R. S.), has been upheld by the courts as a rule of construction applicable, when not otherwise provided, as a general saving clause to be read and construed as a part of all subsequent repealing statutes, in order to give effect to the will and intent of Congress. (Hertz v. Woodman. 218 U. S., 205 (T. D. 1636), quoting United States v. Reisinger, 128 U. S., 398: Great Northern Ry. Co. v. United States, 208 U. S., 452).

SEC. 72, act August 28, 1894 (28 Stat., 509), repealing and saving clause.

SEC. 41, act of August 5, 1909 (36 Stat., 90), repealing and saving clause.

Repeals by implication are not favored, particularly in revenue laws, and will only be held to exist when the repugnance is positive, and then only to the extent of the repugnance. (United States v. 100 Barrels Spirits, 12 Int. Rev. Rec., 153.)

Nothing is better settled than that repeals, and the same may be said of annulments, by implication, are not favored by the courts, and that no statute will be construed as repealing a prior one, unless so clearly repugnant thereto as to admit of no other reasonable construction. (Cope v. Cope, 137 U. S., 682, and cases cited.)

A later statute covering the whole subject-matter of a former one where the objects of the two statutes are the same operates as a repeal. (United States v. Claflin, 97 U. S., 546. See also United States v. Tynen, 11 Wall., 88.) When a later statute is a complete revision of the subject to which the earlier statute related and the new legislation was manifestly intended as a substitute for the former legislation, the prior act must be held to have been repealed. (United States v. Ranlett and Stone (1898, 172 U. S., 133.)

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