ADDENDA. WHILE this book was going through the press the following acts relating to the income tax were passed by the last session of the Fifty-third Congress (ended March 4, 1895): Extract from an act making appropriations to supply urgent deficiencies in the appropriations for the fiscal year ending June thirtieth, eighteen hundred and ninety-five, and for other purposes. Approved January 25, 1895. * OFFICE OF COMMISSIONER OF INTERNAL REVENUE: For increased force in the office of the Commissioner of Internal Revenue for the six months ending June thirtieth, eighteen hundred and ninety-five, namely: For one statistician, one thousand two hundred and fifty dollars; one head of division, one thousand one hundred and twenty-five dollars; six clerks of class two; eight clerks of class one; seven clerks, at one thousand dollars each per annum; one messenger, four hundred and twenty dollars; in all, fifteen thousand two hundred and ninety-five dollars. SALARIES AND EXPENSES OF COLLECTORS AND DEPUTY COLLECTORS OF INTERNAL REVENUE: For salaries and expenses of three hundred and three additional deputy collectors, including stationery and printing, said deputies to be employed in the same manner as now provided by law, being for the six months ending June thirtieth, eighteen hundred and ninety-five, two hundred and eleven thousand eight hundred dollars. For salaries and expenses of ten additional revenue agents, to be employed and paid in the same manner as now provided by law, being for the six months ending June thirtieth, eighteen hundred and ninety-five, eighteen thousand dollars. It is understood that the above appropriations were made, in pursuance of a recommendation of the Secretary of the Treasury and the Commissioner of Internal Revenue, for the purpose of carrying into effect the income tax laws. PUBLIC RESOLUTION, No. 15. Joint Resolution extending from March first, eighteen hundred and ninety-five, to the fifteenth day of April, eighteen hundred and ninety-five, the time for making returns of income for the year eighteen hundred and ninety-four, and for other purposes. 66 Resolved, by the Senate and House of Representatives of the United States of America in Congress assembled, That the time fixed by existing law for the rendering of income returns, to wit: on or before the first Monday of March in every year” (Section thirty-five, act of August twenty-eighth, eighteen hundred and ninety-four, and Section thirty-one hundred and seventy-three, Revised Statutes, as amended by Section thirty-four of that act), is hereby extended, with reference only to returns of income for the year eighteen hundred and ninety-four, so that it shall be lawful to make such returns for that year on or before the fifteenth day of April, eighteen hundred and ninety-five. Resolved, That in computing incomes under said act the amounts necessarily paid for fire insurance premiums and for ordinary repairs shall be deducted. Resolved, That in computing incomes under said act the amounts received as dividends upon the stock of any corporation, company, or association shall not be included in case such dividends are also liable to the tax of two per centum upon the net profits of said corporation, company, or association, although such tax may not have been actually paid by said corporation, company, or association at the time of making returns by the person, corporation, or association receiving such dividends. And returns, or reports, of the names and salaries of employees shall not be required from employers, unless called for by the collector in order to verify the returns of employees. Approved, February 21, 1895. Act Jan. 8, 1874.. Act Jan. 29, 1874.. Act June 9, 1874, sec. 1.. Sec. 2..... Act Feb. 8, 1875, sec. 12 Sec. 13.. Sec. 16. Sec. 17. Sec. 18. Sec. 19. Sec. 20. Sec. 21. Sec. 23. Sec. 24. Sec. 25.. SHOWING WHERE AMENDMENTS AND ADDITIONS TO THE INTERNAL REVENUE LAWS SINCE DECEMBER 1, 1873 (DATE TO WHICH THE REVISED STATUTES RELATE), MAY BE FOUND. TABLE [Specific amendments of sections of the Revised Statutes will be found in those sections.] Act March 3, 1875.. Joint resolution, May 8, 1876. Act May 13, 1876.... Act July 12, 1876.... Legislative appropriation act, Aug. 15, 1876, sec. 1 Act March 3, 1877, sec. 1... Sec. 2. Sec. 3.. Sec. 4.. Sec. 5.. Sec. 6.. Sec. 7.. Sec. 8.. Sec. 9.. Sec. 10. Sec. 11.. Act May 3, 1878.. Appropriation act, June 19, 1878 Act March 1, 1879, sec. 1 Sec. 2..... Sec. 4... Sec. 5... Sec. 6.. Sec. 8.. Sec. 9.. Sec. 10. Sec. 11.. PAGE .249 111 328 .324 80 81 181 .308 191 .424 .425 .426 .105 .398 .400 .423 .174 .357 ..433 ..93-96 ..336 ..337 .338 ....338 ..339 ..340 .340 .341 .341 ..341 ..342 .286 .618 .225, 261 .299 .309 .260 .187 .342 PAGE 379 .408 ..375 406 .403 .518 ..518 .519 ..519 .519 .481 .345 .346 .347 .348 ..349 Sec. 31. Sec. 32. Sec. 33. Sec. 34.. Sec. 35. Sec. 36. Sec. 37. Sec. 38. Sec. 39.. Sec. 40.. Sec. 41.. Sec. 42.. Sec. 43. Sec. 44. Sec. 45. Sec. 46.... Sec. 47. Sec. 48. Sec. 49.. Appropriation act for Department of propriation Act, June 16, 1892......315 Act Aug. 28, 1894, sec. 9... Sec. 19... Sec. 26.. Sec. 27.. Sec. 28. Sec. 29. Sec. 30. Sec. 31 Sec. 32.. Sec. 33.. Sec. 34. .351 .351 .351 .177 .437 ..440 .....418 ....521 ...... 522 ..525 .528 .529 .530 ..533 .534 Sec. 35. Sec. 36. Sec. 37. Sec. 38.. Sec. 39. Sec. 40. Sec. 41 Sec. 42. Sec. 43. Sec. 44. Sec. 45. Sec. 46.. Sec. 47 Sec. 48.. Sec. 49. Sec. 50.. Sec. 51. Sec. 52. Sec. 53. Sec. 54. Sec. 55. Sec. 56. Sec. 57 Sec. 58. Sec. 59. Sec. 60. Sec. 61.. Sec. 62.. Sec. 63... Sec. 64.. Sec. 65.. Sec. 66. Sec. 67. Sec. 68.. Sec. 69... PAGE .540 .541 .541 ..441 .442 .442 .443 .443 .446 .446 .447 .447 .447 .220 271 274 277 278 278 279 279 .282 ..301 ...353 .....312 ...... 91 90 92 ..314 ..236 ..346 ..202 INDEX. ABATEMENT OF TAXES, power of commissioner as to, sec. 3220 on distilled spirits destroyed by casualty, sec. 3221 on deficiencies of distillers, etc., in certain cases, sec. 3309 a of persons who fail to make returns required for taxation, of stamp on tobacco and snuff to be notice and evidence of and on cigars, sec. 3398 ABSTRACT from tobacco or snuff manufacturer's book, sec. 3358 from cigar manufacturer's book, sec. 3390 of collections, etc., to be laid before Congress annually in tab- stamps lost or destroyed by, sec. 3315 at brewery, sec. 3350 ACCIDENT, suspension of work at distilleries caused by unavoidable, sec. for cigar stamps, sec. 3395. of goods in bond, monthly, sec. 3444 120, 538 for stamps, etc., for fermented liquors, sec. 3341 for tobacco and snuff stamps, sec. 3369 ACCOUNTS, separate, for different classes of receipts of taxes, sec. 239 3217. 79, 80, 81, 148, 153 ACTION, (See, also, SUITS.) against officer for acts done under revenue laws or laws rela- officers of internal revenue may maintain for damages done to PAGE . 155 159 299 388 375 406 113 302 307 367 113 305 361 383 412 451 606 106 148 |
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