INTERNAL-REVENUE LAWS

IN FORCE MARCH 4, 1911

WITH AN APPENDIX

CONTAINING LAWS OF A GENERAL NATURE AND
MISCELLANEOUS PROVISIONS APPLICABLE

TO THE ADMINISTRATION OF THE
INTERNAL-REVENUE LAWS

CONTENTS.

INTRODUCTION.

Page.

List of Commissioners of Internal Revenue (1862-1910).

9

List of acts of Congress relating to internal revenue (1861-1910).

17

Schedule of articles and occupations subject to tax.

33

Table of special taxes and 50 per cent penalties

36

List of internal-revenue collection districts..

37

(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, remissions; United States attorneys, duties

as to prosecutions, reports; clerks of courts, reports of, etc....

2. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct,

proceedings against delinquent officers, etc..

Index...

3. 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,

interstate shipments of liquors, etc.....

4. Payment to persons in arrears, set-offs, credits, priority of Gov-

ernment, appropriations, claims, attorneys before departments,

duplicate checks, penalty envelopes, telegrams, etc.

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

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

tions, presents to superiors, etc...

383

404

414

422

431

439

RR930.10 16:24 101

Econ 5690.17:10

TREASURY DEPARTMENT,

Document No. 2601.

Internal Revenue.

CONTENTS.

INTRODUCTION.

Page.

List of Commissioners of Internal Revenue (1862-1910).

9

List of acts of Congress relating to internal revenue (1861-1910).

17

Schedule of articles and occupations subject to tax.

33

Table of special taxes and 50 per cent penalties

36

List of internal-revenue collection districts.....

37

(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, remissions; United States attorneys, duties

as to prosecutions, reports; clerks of courts, reports of, etc.....

2. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct,

proceedings against delinquent officers, etc...

3. 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,

interstate shipments of liquors, etc....

4. Payment to persons in arrears, set-offs, credits, priority of Gov-

ernment, appropriations, claims, attorneys before departments,

duplicate checks, penalty envelopes, telegrams, etc.

383

404

414

422

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

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

tions, presents to superiors, etc.....

431

Index...

439