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d. 8. Laws, stateles, ele.

INTERNAL REVENUE LAWS,

INCLUDING

TITLE XXXV, AND OTHER PORTIONS,

OF THE

REVISED STATUTES OF THE UNITED STATES,

AS AMENDED,

AND

OTHER ENACTMENTS, RELATING TO INTERNAL REVENUE,

IN FORCE MARCH 4, 1879,

WITH AN APPENDIX.

Compiled under the direction

OF THE
COMMISSIONER OF INTERNAL REVENUE.

WASHINGTON:
GOVERNMENT PRINTING OFFICE.

1879.

7.4. Punice

7,7-32 323219

(To understand correctly the arrangement of the matter in this Compilation it is desirable to read the following:]

PREFACE.

Since December 1, 1873, the date to which the revision and consolidation of the laws in the Revised Statutes of the United States refer, twenty-seven acts and joint resolutions relating to internal revenue have been passed. By these enactments numerous and important changes of the internal-revenue law have been made.

Many of these acts were not in the form of specific amendments of the Revised Statutes, and, because of this fact, even those of them which were enacted prior to March 4, 1877, are not found in the Revised Statutes, edition of 1878, which gives the text of only the specific amendments made prior to that date.

Long before the passage of the recent act of March 1, 1879, the need of a complete Compilation of the internal-revenue laws had been felt; but as many of the amendments made by that act had been for several sessions before Congress for consideration, with the expectation, from session to session, that they would be enacted, it was considered inexpedient to prepare and issue a Compilation which might so soon be rendered comparatively useless by the expected changes. ..

The passage and approval of the act of March 1, 1879, however, re. moved that difficulty, and soon afterward the preparation of this Compilation was commenced. The work has been done, under the direction of the Commissioner of Internal Revenue, by Messrs. William H. Armstrong and Charles W. Eldridge, of the Internal Revenue Office.

It is hoped that the officers and employés of the internal-revenue service, for whose especial convenience this Compilation has been prepared, will find it full, accurate, and reliable. If they, or any person, shall discover any error or omission in the work, it is desired that information thereof be communicated to the Commissioner, in order that correction may be made in any subsequent edition.

The plan adopted has been to take for the body of the work Title XXXV of the Revised Statutes, as amended, preceded by the statutes relating to the organization of the Internal Revenue Office.

In foot-notes at the end of Chapters are certain sections of the Revised Statutes not in Title XXXV, which it seemed important to place thus, rather than in the Appendix.

Incorporated with Title XXXV, in their appropriate places, are the various specific amendments made thereto, printed in italics, omissions being indicated by asterisks; and, also, in appropriate places, according to the subject, are the various amendments and additions which, although

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