INTERNAL REVENUE LAWS

IN FORCE JANUARY 1, 1900,

WITH AN APPENDIX CONTAINING LAWS OF A GENERAL NATURE AND

MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMIN-

ISTRATION OF THE INTERNAL REVENUE LAWS.

Compiled under the direction

OF THE

COMMISSIONER OF INTERNAL REVENUE.

COMPILATION OF 1900.

WASHINGTON:

GOVERNMENT PRINTING OFFICE.

1900.

TREASURY DEPARTMENT,

Document No. 2157.

Internal Revenue.

YIRUVIMU

CONTENTS.

INTRODUCTION.

List of Commissioners of Internal Revenue (1862-'99).

List of acts of Congress relating to internal revenue (1861-'99)

Schedule of articles and occupations subject to tax..

Table of special taxes and 50 per cent penalties

List of internal-revenue collection districts...

List of Supreme Court decisions in internal-revenue cases

List of internal-revenue regulations.

Table of sections...

Page.

9

15

27

32

33

35

40

41

12. Legacies and distributive shares.

285

13. Excise taxes on persons engaged in refining petroleum and sugar.

(Containing miscellaneous provisions and laws of a general nature applicable to the

CHAPTER 1. Suits and prosecutions, jurisdiction, practice, evidence, liens, lim-

itations, compromises, and remissions

357

2. United States attorneys, duties as to prosecutions, reports, com-

pensation, clerks of courts, reports of, etc

373

3. Duties of officers charged with receiving or disbursing public

moneys, penalties for embezzlement and official misconduct, pro-

ceedings against delinquent officers, etc...

Index

4. 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,

etc.

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

ernment, appropriations, claims, attorneys before Departments,

duplicate checks, penalty envelopes, telegrams, etc

377

387

393

400

408

3

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

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

tions, presents to superiors, etc..

HJ3251
A29

1900

HJ3251

A3

(RECAP)

19261.

NOV -6 1908 234783