Rate of tax.

Every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, on the amount of their own notes used for circulation and paid out by them. 10 per cent. Every such person, firm, association, corporation, State bank, or State banking association, and also every national banking association, on the amount of notes of any person, firm, association, other than a national banking association, or of any corporation, State bank, or State banking association, or of any town, city, or municipal corporation, used for circulation and paid out by them

10 per cent. NOTE.-The internal revenue taxes on imported manufactured tobacco, snuff, cigars, and cigarettes, are in addition to the import duties thereon.

A LIST

OF

ACTS OF CONGRESS RELATING TO INTERNAL REVENUE

ENACTED SINCE JULY 4, 1861,* AND PRIOR TO MARCH 4, 1879,

Not including private acts, nor appropriation acts passed prior to the enact ment of the Revised Statutes, June 22, 1874.

An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes, approved August 5, 1861. (12 Stat., p. 292.)

An act to provide internal revenue to support the Government and to pay interest on the public debt, approved July 1, 1862. (12 Stat., p. 432.)

An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862. (12 Stat., pp, 543, 560.)

An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862. (12 Stat., p. 588.)

Joint resolution to amend section 77 of "An act to provide internal revenue to support the Government and to pay interest on the public debt," and for other purposes. Approved July 17, 1862. (12 Stat., p. 627.)

An act to amend an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. Approved December 25, 1862. (12 Stat., p. 632.) An act to provide Ways and Means for the Support of the Government, approved March 3, 1863. (12 Stat., p. 709.)

An act to amend an act entitled "An act to provide internal revenue to support the Government and [to] pay interest on the public debt," approved July 1, 1862, and for other purposes. Approved March 3, 1863. (12 Stat., p. 713.)

An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collections of claims in favor of the United States, and for other purposes, approved March 3, 1863. (12 Stat., p. 737.)

Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue, approved January 13, 1864. (13 Stat., p. 400.)

An act to increase the internal revenue, and for other purposes, approved March 7, 1864. (13 Stat., p. 14.)

An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864. (13 Stat., p. 223.)

Joint resolution imposing a special income duty [for the year ending December 31 next preceding October 1, 1864], approved July 4, 1864. (13 Stat., p. 417.)

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for *On this date Congress convened in its first (extraordinary) session after the commencement of the War of the Rebellion, at which session was commenced the legislation which has since produced the present system of internal taxation.

other purposes," approved June 30, 1864. Approved December 22, 1861. (13 Stat., p. 420.)

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864. Approved March 3, 1865. (13 Stat., p. 469.)

An act amendatory of certain Acts imposing Duties upon foreign Importations, approved March 3, 1865. (13 Stat., p. 491.)

An act authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1866. (14 Stat., p. 2.)

An act to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866. (14 Stat., p. 4.)

An act to reduce internal taxation and to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof. Approved July 13, 1866. (14 Stat., p. 98.)

An act to authorize the refunding of certain taxes, approved July 27, 1866. (14 Stat., p. 301.)

An act amendatory of section thirteen of an act entitled "An act to amend an act entitled 'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," approved March 3, 1865. Approved July 27, 1866. (14 Stat., p. 301.)

Joint resolution to prevent the further enforcement of the joint resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States, who have been honorably discharged, so as to relieve them from the further payment of the special 5 per cent. income tax imposed thereby, approved July 28, 1866. (14 Stat., p. 371.)

Joint resolution to amend existing laws relating to internal revenue, approved February 5, 1867. (14 Stat., p. 565.)

A resolution to provide, in certain cases, for the removal of alcohol from bonded wareliouses free from internal tax, approved February 18, 1867. (14 Stat., p. 565.)

An act to amend existing laws relating to internal revenue, and for other purposes, approved March 2, 1867. (14 Stat., p. 471.)

An act to exempt wrapping paper, made from wood or cornstalks, from internal tax, and for other purposes, approved March 26, 1867. (15 Stat., p. 6.)

An act to prevent frauds in the collection of the tax on distilled spirits, approved January 11, 1868. (15 Stat., p. 34.)

An act to provide for the exemption of cotton from internal tax, approved February 3, 1868. (15 Stat., p. 34.)

Joint resolution to provide for a commission to examine and report on meters for distilled spirits, approved February 3, 1868. (15 Stat., p. 246.)

An act to exempt certain manufactures from internal tax, and for other purposes, approved March 31, 1868. (15 Stat., p. 58.)

An act for the relief of certain exporters of rum, approved June 25, 1868. (15 Stat., p. 78.)

Joint resolution to correct an act entitled "An act for the relief of certain exporters of rum." Approved July 6, 1868. (15 Stat., p. 256.) An act imposing taxes on distilled spirits and tobacco, and for other purposes, approved July 20, 1868. (15 Stat., p. 125.)

An act to correct an error in the enrollment of the "Act imposing taxes on distilled spirits and tobacco, and for other purposes." Approved July 27, 1868. (15 Stat., p. 238.)

An act to amend an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved December 22, 1868. (15 Stat., p. 266.)

An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collectors, and for other purposes, approved March 1, 1869. (15 Stat., p. 282.)

An act to amend an act entitled "An act to exempt certain manufacturers from internal tax, and for other purposes," approved March thirtyfirst, eighteen hundred and sixty-eight. Approved March 3, 1869. (15 Stat., p. 336.)

"Joint Resolution to supply Omissions in the Enrolment of certain Appropriation Acts approved March third, eighteen hundred and sixtynine," approved March 29, 1869. (16 Stat., p. 52.)

An act to amend an act entitled "An act imposing taxes on distillep spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight. Approved April 10, 1869. (16 Stat., p. 41.)

Joint resolution in relation to female clerks in the Internal Revenue Bureau, approved June 29, 1870. (16 Stat., p. 382.)

An act to define the intent of an act entitled "An act to allow deputy collectors of internal revenue, acting as collectors, the pay of collector[s], and for other purposes," approved March one, eighteen hundred and sixty-nine. Approved July 1, 1870. (16 Stat., p. 179.)

A resolution to determine the construction of an act to provide internal revenue to support the Government, [to pay interest on the public debt,] and for other purposes, approved June thirtieth, eighteen hundred and sixty-four. Approved July 13, 1870. (16 Stat., p. 387.)

An act to reduce internal taxes, and for other purposes, approved July 14, 1870. (16 Stat., p. 256.)

An act to amend existing laws relating to internal revenue, approved July 14, 1870. (16 Stat., p. 274.)

An act to amend section four of the act of March thirty-one, eighteen hundred and sixty-eight, approved July 14, 1870. (16 Stat., p. 277.) Joint resolution to construe the act of March thirty-one, eighteen hundred and sixty-eight, approved July 14, 1870. (16 Stat., p. 388.) An act relating to internal taxes, approved March 3, 1871. (16 Stat., p. 475.)

Joint resolution to amend section four, act of July twenty, eighteen hundred and sixty-eight, approved March 3, 1871. (16 Stat., p. 601.)

An act to repeal the paragraphs of Schedule C of the internal revenue acts imposing taxes on canned meats, fish, and certain other articles, approved March 5, 1872. (17 Stat., p. 36.)

An act to provide for the abatement or repayment of taxes on distilled spirits in bond, destroyed by casualty, approved May 27, 1872. (17 Stat., p. 162.)

An act to reduce duties on imports, and to reduce internal taxes, and for other purposes, approved June 6, 1872. (17 Stat., p. 238.)

An act for the reduction of Officers and Expenses of the internal revenue, approved December 24, 1872. (17 Stat., p. 401.)

An act to remit the Excise Taxes upon Alcohol used by Universities and Colleges for scientific purposes, approved February 21, 1873. (17 Stat., p. 468.)