TABLE SHOWING THE SECTIONS OF THE REVISED STATUTES IN WHICH WERE INCORPORATED THE SEVERAL SECTIONS, ORIGINAL INTERNAL-REVENUE ACTS Which were in force December 1, 1873, and embraced in the Revised Statutes. 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. WILLIAM ORTON, of New York, from July 1, 1865, to October 31, 1865. EDWARD A. ROLLINS, of New Hampshire, from November 1, 1865, to March 10, 1869. COLUMBUS DELANO, of Ohio, from March 11, 1869, to October 31, 1870. JOHN W. DOUGLASS, of Pennsylvania (Acting Commissioner), from November 1, 1870, to January 2, 1871. ALFRED PLEASONTON, of New York, from January 3, 1871, to August 8, 1871. JOHN W. DOUGLASS, of Pennsylvania, from August 9, 1871, to May 14, 1875. DANIEL D. PRATT, of Indiana, from May 15, 1875, to July 31, 1876. GREEN B. RAUM, of Illinois, from August 2, 1876. XIX INTERNAL REVENUE LAWS. [The sections enumerated in this Compilation are from the Revised Statutes of the United States, unless otherwise indicated. See explanations in Preface. Amendments to the Revised Statutes are in italics, with references to the amendatory acts upon the margin. The punctuation herein is that of the enrolled statutes.] ORGANIZATION OF OFFICE OF INTERNAL REVENUE. of Internal Reve. SEC. 319. There shall be in the Department of the Treas. Commissioner ury a Commissioner of Internal Revenue, who shall be ap-nue. pointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year. SEC. 320. The Commissioner of Internal Revenue is authorized to designate one of the heads of division as chief clerk of the Bureau without additional compensation. Chief clerk. missioner of In SEC. 321. The Commissioner of Internal Revenue, under Duties of Comthe direction of the Secretary of the Treasury, shall have ternal Revenue. general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing. of requisite forms, decisions and regulations, but the printing of such forms, decisions and regulations shall be done at the Public Printing-Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank-books and blanks to the collectors in the several collection-districts; and the said Commissioner shall estimate in detail by collection-districts the expense of assessing and the expense of the collection of internal revenue. [See, as to stamps, §§ 3238, 3312, 3328, 3341, 3369, 3395, 3445, 3446.] of SEC. 3671. The Commissioner of Internal Revenue shall Estimates expenses of colestimate in detail, by collection-districts, the expense of as lecting internal sessing and the expense of the collection of internal revenue, 1 |