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not in the form of specific amendments to any particular section, appear to belong where they are now placed.

Occasionally a word is printed in brackets, indicating that, although not in the original, it is necessary to the sense.

As a rule, all the new matter in Title XXXV is printed in italics, with references on the margin to the acts making the changes. Two exceptions, however, have been made to this rule of printing new matter in italics, namely: where the amended portion of a section has itself been subsequently amended, the words last inserted have been printed in small capitals; and, again, the Special Bonded Warehouse Act of March 3, 1877, and sections 11, 12, and 13 of the act of March 1, 1879, which relate to "Imported Liquor Stamps, &c." are printed in roman, because they are entirely new features of the law, and have no direct connection with any particular section of Title XXXV.

A special feature in the plan of this Compilation is that, for convenience of brief reference, section numbers in brackets are introduced, such as "[Sec. 3281]" and "[Sec. 3293 a]," &c. In these cases the number is not intended to indicate that it exists in that form in the Revised Statutes; but it is given-for convenience of reference only-to a subsequently enacted section or provision of law, printed in italics, with a reference to its date in the margin, which subsequent enactment is understood to be in effect amendatory of or additional to that section of the Revised Statutes the number of which is thus adopted, or, if not relating directly to that section, seems to belong, in its proper order, immediately after it. When persons refer, in correspondence or otherwise, to sections numbered in brackets, as before described, it is desired that the words "Compilation of 1879" be added; otherwise, the date and section of the original act, as indicated in the margin, should be given.

Where a section of the Revised Statutes is printed wholly in italics, this indicates that the words so printed have, by an act the date of which is given in the margin, been substituted for those of the original section, while preserving the original number.

Following Title XXXV is an Appendix, giving sections of the Revised Statutes relating to internal revenue, but which are not in the Internal Revenue Title, nor in the part of the Compilation relating to the Organization of the Office; and also giving other sections of a general nature but of use in the administration of the internal revenue laws, taken as well from the Revised Statutes as from subsequent acts.

The text of the laws has been carefully compared with the Revised Statutes, "edition of 1878," with the Statutes at Large, or, as to acts not at the time published in the latter form, with the official copies of those acts issued by the State Department, and has been made to conform thereto, including the punctuation. In a few instances, however, specially noted, where there was an obvious error in the later edition of the Revised Statutes, the correct word is given from the original edition.

The marginal notes of the contents of the sections are mainly those of the Revised Statutes. In a few instances where the latter were obviously incorrect, and in a considerable number of cases where more full and definite notes seemed desirable in a Compilation like this, such notes are given. The synoptical tables of contents preceding the several Chapters have been necessarily changed to conform to the changes made in the marginal notes, and also to indicate the new matter added.

Following this Preface will be found a Schedule of Articles and Occupations Subject to Tax under the Internal Revenue Laws in force March 4, 1879; a List of Acts relating to Internal Revenue, enacted since July 4, 1861, and prior to March 4, 1879; a Table showing in what Sections of the Revised Statutes were incorporated the sections or portions of sections of the original internal revenue acts in force December 1, 1873, and a List of the Commissioners of Internal Revenue since the organization of the Internal Revenue Office in 1862.

Acts relating to internal revenue, passed at the first session of the Forty-sixth Congress while this Compilation was going through the press, will be found at the close of the Appendix.

An Index will be found at the end.

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Dealers in leaf tobacco (purchased in the hand, &c.), not exceeding 25,000 pounds

Retail dealers in leaf tobacco, annual sales not over $500.

and for monthly sales in excess of rate of $500 per annum,
for every $1 over such rate..

Dealers in manufactured tobacco

Manufacturers of tobacco

Peddlers of tobacco, when traveling with more than two horses, mules, or other animals, 1st class....

100 00

20 00

50 00

50 00

20 00

6 00 12.00

5 00

250 00


2 40 600

30 00

Peddlers of tobacco, when traveling with two horses, mules, or other animals, 2d class

15 00

Peddlers of tobacco, when traveling with one horse, mule, or other animal, 3d class...

7 20

Peddlers of tobacco, when traveling on foot, or by public conveyance, 4th class...

3 60

Brewers, annual manufacture less than 500 barrels

50 00

annual manufacture 500 barrels or more

100 00

a Manufacturers of oleomargarine.

600 00

a Retail dealers in oleomargarine.

a Manufacturers of oleomargarine commencing business subsequent to the thirtieth day of June in any year

500 00

48 00

a Wholesale dealers in oleomargarine

480 00

a Rates of tax in force on and after October 31, 1886.

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Distilled spirits, per gallon
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, cur-
rants, 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 one pint, per bottle or package..
Same, in bottles, containing more than one pint, and not more than one
quart, per bottle or package

And at the same rate for any larger quantity of such merchandise, how-
ever put up, or whatever may be the package.
Stamps for distilled spirits intended for export, for expense, &c., of, each.


Tobacco, chewing and smoking, fine-cut, cavendish, plug or twist, cut or granulated, of every description; tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened; and all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, domestic or imported, per pound...

Snuff, of all descriptions, domestic or imported, and snuff-flour, sold or removed for use, per pound

Rate of tax.

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Cigars and cheroots, of all descriptions, domestic or imported, per thousand..

Cigarettes, domestic or imported, weighing not over three pounds per thousand, per thousand

Cigarettes, domestic or imported, weighing over three pounds per thousand, per thousand


Fermented liquors, per barrel, containing not more than 31 gallons.... 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


a All substances heretofore known as oleomargarine, oleo, oleomargarine-
oil, butterine, lardine, suine, and neutral; all mixtures and compounds
of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, suine, and
neutral; all lard extracts and tallow extracts; and all mixtures and
compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil, an-
notto, and other coloring matter, intestinal fat, and offal fat made in
imitation or semblance of butter, or when so made, calculated or in-
tended to be sold as butter or for butter, domestic, per pound.
a Same, imported from foreign countries, per pound....


Circulation issued by any bank, &c., or person, per month..
Circulation exceeding 90 per cent. of capital, in addition, per month
Banks, &c., on amount of notes of any person, State bank or State bank-
ing association, used for circulation and paid out

Banks, &c., bankers, or associations, on amount of notes of any town,
city, or municipal corporation, paid out by them....

a See note a on page VII.

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ty of 1 per c.

of 1 per c.

10 per cent.

10 per cent.

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