INTRODUCTION. This compilation contains the internal-revenue laws in force March 4, 1911. The last compilation was published in 1900. Since that date many changes have been made in the law and new legislation enacted, rendering much of the matter contained in that compilation obsolete and making a new compilation very desirable. The most important measures relating to internal revenue passed since the last compilation was issued are as follows: I. WAR-REVENUE REPEAL ACT.—The act entitled "An act to repeal war-revenue taxation, and for other purposes," approved April 12, 1902, which, so far as it related to internal revenue, took effect July 1, 1902. II. OLEOMARGARINE LAW.-The act of May 9, 1902, established a new rate of tax on oleomargarine. A tax of 10 cents per pound was imposed also on adulterated butter and one-fourth of 1 cent per pound on process or renovated butter. New special taxes were also imposed on manufacturers of adulterated butter, and of process or renovated butter, and on wholesale and retail dealers in adulterated butter. III. DENATURED ALCOHOL ACT.-The act of June 7, 1906, provided for free alcohol for use in the arts and industries, and was amended by the act of March 2, 1907. IV. FORTIFICATION OF WINES.-The act of June 7, 1906, amended the law relative to the fortification of pure sweet wines. V. a. SPECIAL EXCISE TAX ON CORPORATIONS.-The Payne-Aldrich tariff act entitled "An act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August 5, 1909, contained important internal-revenue legislation. The act imposed on corporations, joint-stock companies, associations, and insurance companies with certain exceptions a special excise tax equivalent to 1 per cent of their net income in excess of $5,000. V. b. NEW RATE OF TAX ON TOBACCO AND CIGARS.-This act also amended the law in regard to tobacco and cigars. 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the Revised Statutes, with amendments, and subsequent acts incorporated in their appropriate places, the obsolete and repealed sections being omitted.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. The feature in previous compilations of introducing section numbers in brackets for convenience of reference is retained; for instance [sec. 3153a]. This indicates that a new provision of law has been enacted since the Revised Statutes, amendatory of, or additional to, section 3153, which seems to belong, in its proper order, immediately after it. The references, in previous compilations, to decisions of the courts, and the opinions of the Attorneys General, and of this office, bearing upon the construction of the sections which they follow, and explanatory thereof, are retained where applicable, with additions, as are also the references made in notes at the close of sections to other sections of the law relating to the same matter or which modify or affect the sections which they follow. The plan adopted in previous compilations in the arrangement of the Appendix-viz, that of grouping the sections and acts relating to the same subject, instead of preserving the sequence according to the enumeration in the Revised Statutes-is followed in the present compilation. The publication of decisions in the Internal Revenue Record (United States revenue journal) was discontinued after December, 1897. The publication of internal-revenue decisions and circulars commencing January 1, 1898, have been published in Treasury Decisions weekly by the Treasury Department (T. D. 18758). ROYAL E. CABELL, Commissioner. ABBREVIATIONS. Abb. (U. S.)................... ..Abbott's United States Circuit and District Court Reports. Am. Eng. Ency. Law..American and English Encyclopedia of Law. App. D. C.... Biss. (U. S.).... Bond (U. S.)........... Cliff. (U. S.)............... Conn..... Comp. Dec.... Ct. Clms... ..Court of Appeals Reports, District of Columbia. . Benedict's United States District Court Reports. Bissell's, United States Circuit and District Court Reports. ..Bond's United States Circuit and District Court Reports. ..Clifford's United States Circuit Court Reports. Comptroller's Decisions. . United States Court of Claims Reports. Cranch (U. S.)......... Cranch's United States Supreme Court Reports. ......Dallas' United States Reports. Dall (U.S.).... Deady (U. S.).......... Dill. (U.S.).. Fed. Cas.... Fed. Rep..... Ga... Gray (Mass.)... Deady's United States Circuit and District Court Reports. .Federal Cases United States Circuit and District Courts. Georgia Reports. Gray's Massachusetts Reports. Hughes (U. S.).......................... Hughes' United States Circuit Court Reports. Int. Rev. Rec... Lawrence Dec..... Low.... Mackey (D. C.).. Mass... N. C..... N. Y..... Op. Atty. Gen........... Otto (U. S.)... Pet. (U. S.)..... Saw. or Sawy. (U. Reg.. R. S..... Stat.. T. D.... Wall. (U. S.).............. ...Internal Revenue Record. ...Decisions of William Lawrence, First Comptroller of the Treasury. Lowell's United States District Court Reports. Mackey's District of Columbia Reports. .North Carolina Reports. .New York Reports. ..United States Attorney General's Opinions. Pennsylvania Reports. .Peter's United States Supreme Court Reports. S.)..Sawyer's United States Circuit and District Court Reports. Wash. Law Rep..... W. Va... Wheat. Wood (U. S.).... .Internal Revenue Regulations. United States Revised Statutes. . United States Supreme Court Reports. Wallace's United States Supreme Court Reports. .West Virginia Reports. Wheaton's United States Supreme Court Reports. COMMISSIONERS OF INTERNAL REVENUE SINCE THE ORGANIZATION OF THE INTERNAL-REVENUE OFFICE IN 1862. GEORGE S. BOUTWELL, of Massachusetts, from July 17, 1862, to March 3, 1863, both dates inclusive. JOSEPH J. LEWIS, of Pennsylvania, from March 18, 1863, to June 30, 1865. John W. Douglass, of Pennsylvania, was Acting Commissioner from November 1, 1870, to January 2, 1871. ALFRED PLEASONTON, of New York, from January 3, 1871, to August 8, 1871. Henry C. Rogers, of Pennsylvania (Acting Commissioner), from May 1, 1883, to May 10, 1883. John J. Knox, of Minnesota (Acting Commissioner), from May 11, 1883, to May 20, 1883. WALTER EVANS, of Kentucky, from May 21, 1883, to March 19, 1885. JOSEPH S. MILLER, of West Virginia, from March 20, 1885, to March 20, 1889. JOSEPH S. MILLER, of West Virginia, from April 19, 1893, to November 26, 1896. WILLIAM ST. JOHN FORMAN, of Illinois, from November 27, 1896, to December 31, 1897. NATHAN BAY SCOTT, of West Virginia, from January 1, 1898, to February 28, 1899. GEORGE W. WILSON, of Ohio, from March 1, 1899, to November 27, 1899. Robt. Williams, jr., of Ohio (Acting Commissioner), from November 28, 1899, to December 19, 1900. JOHN W. YERKES, of Kentucky, from December 20, 1900, to April 30, 1907. 1 Mr. Delano was appointed and commissioned Secretary of the Interior November 1, 1870. He did not resign the office of Commissioner of Internal Revenue, and therefore became the legal holder of two offices, Commissioner of Internal Revenue and Secretary of the Interior, as he might legally do, for the duties of the two offices are distinct and compatible. (Converse v. United States, 21 How., 468; United States v. Saunders, 120 U. S., 126.) He continued to hold the office of Commissioner of Internal Revenue until his successor was appointed and qualified, but was absent from the internal-revenue office and discharged the duties and received the salary of the office of Secretary of the Inteiror and of that office only. Deputy Commissioner Douglass was Acting Commissioner of Internal Revenue in the absence of Commissioner Delano (15 Stat., 168), and continued to be so until Alfred Pleasonton was commissioned as Commissioner of Internal Revenue, January 3, 1871. 9 |