4. S. Laws, statutes

INTERNAL REVENUE LAWS

IN FORCE JANUARY 1, 1900,

WITH AN APPENDIX CONTAINING LAWS OF A GENERAL NATURE AND

MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMIN-

ISTRATION OF THE INTERNAL REVENUE LAWS.

Compiled under the direction

OF THE

COMMISSIONER OF INTERNAL REVENUE.

COMPILATION OF 1900.

WASHINGTON:

GOVERNMENT PRINTING OFFICE.

1900.

TREASURY DEPARTMENT,

Document No. 2157.

Internal Revenue.

Reclassed 2-16-29 M V P

CONTENTS.

INTRODUCTION.

List of Commissioners of Internal Revenue (1862-'99)..

List of acts of Congress relating to internal revenue (1861-'99)

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 Supreme Court decisions in internal-revenue cases

List of internal-revenue regulations.

Table of sections..

Page.

9

15

27

32

35

40

41

13. Excise taxes on persons engaged in refining petroleum and sugar.

290

(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, and remissions

2. United States attorneys, duties as to prosecutions, reports, com-

pensation, clerks of courts, reports of, etc

3. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct, pro-

ceedings against delinquent officers, etc..........

357

373

Index

4. 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,

etc.

5. Payment to persons in arrears, set-offs, credits, priority of Gov-
ernment, appropriations, claims, attorneys before Departments,
duplicate checks, penalty envelopes, telegrams, etc.

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

prohibition as to business, fees, perquisites, political contribu-

tions, presents to superiors, etc.

377

387

393

400

408

INTRODUCTION.

This compilation contains the internal revenue laws in force January 1, 1900. The last compilation was published in 1894. Since that date there have been many changes in the laws, making a new compilation desirable.

The United States Supreme Court having decided the income tax unconstitutional, the chapter on that subject in the old compilation is obsolete.

The most notable additions to the laws relating to internal revenue were made by the act entitled an "Act to provide ways and means to meet war expenditures and for other purposes," approved June 13, 1898, known as the "War-Revenue Act."

The principal changes made by this act were as follows:

An additional tax of $1 per barrel was imposed on fermented liquors, the increased rate to take effect the day succeeding the passage of the act.

Brewers were allowed 7 per cent discount on stamps purchased.

Special taxes after July 1, 1898, were imposed on bankers, and various other occupations.

An additional tax of 6 cents per pound was imposed on tobacco and snuff.

Stamp duties to take effect July 1, 1898, were imposed upon documents and instruments, passage tickets, telegraphic dispatches, etc., and on medicinal articles, cosmetics, chewing gum, and wines.

A tax of one-fourth of one per cent annually was imposed on gross receipts of persons, firms, companies, and corporations engaged in refining petroleum and sugar, or owning or controlling any pipe line for transporting oil or products in excess of $250,000.

A tax was imposed on legacies, and distributive shares of personal property.

Mixed flour was made subject to an internal revenue tax, and manufacturers, packers, and repackers were required to pay a special tax. The body of this work consists of Title XXXV of the Revised Statutes, with amendments and subsequent acts incorporated in their appropriate places, the obsolete and repealed sections being omitted. Where portions of sections are printed in italics, it indicates that the words so printed are amendments. Words omitted are indicated by