Forty-seventh Congress.

An act to repeal so much of section 3385 of the Revised Statutes as imposes an export tax on tobacco, approved August 8, 1882 (22 Stat., 372).

An act to amend section 3362 of the Revised Statutes relating to the tax on perique tobacco, approved January 9, 1883 (22 Stat., 401). An act relating to exportation of tobacco, snuff, and cigars, in bond, free of tax to adjacent foreign territory, approved January 13, 1883 (22 Stat., 402).

An act to reduce internal-revenue taxation, and for other purposes, approved March 3, 1883 (22 Stat., 488).

Reduced tax on tobacco to 8 cents per pound and repealed stamp taxes on bank checks, matches, perfumery, medicinal preparations, and other articles imposed by Schedule A following section 3437, Revised Statutes.

Forty-eighth Congress.

An act to limit the time within which prosecutions may be instituted against persons charged with violating internal-revenue laws, approved July 5, 1884 (23 Stat., 122).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1885, and for other purposes, approved July 7, 1884 (23 Stat., 172).

Similar act for fiscal year ending June 30, 1886, approved March 3, 1885 (23 Stat., 404).

Forty-ninth Congress.

An act to amend section 3336 of the Revised Statutes of the United States, approved April 29, 1886 (24 Stat., 15).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1887, and for other purposes, approved July 31, 1886 (24 Stat., 187).

An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine, approved August 2, 1886 (24 Stat., 209).

An act to provide for the inspection of tobacco, cigars, and snuff, and to repeal section 3151 of the Revised Statutes, approved August 4, 1886 (24 Stat., 218).

Fiftieth Congress.

An act to prevent the manufacture or sale of adulterated food or drugs in the District of Columbia, approved October 12, 1888 (25 Stat., 549).

Practically repealed by the "Act relating to the adulteration of foods and drugs in the District of Columbia,” approved February 17, 1898 (30 Stat., 246).

An act to provide for warehousing fruit brandy, approved October 18, 1888 (25 Stat., 560).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1890, and for other purposes, approved March 2, 1889 (25 Stat., 939).

Fifty-first Congress.

An act to provide for certain of the most urgent deficiencies in the appropriations for the service of the Government for the fiscal year ending June 30, 1890, and for other purposes, approved April 4, 1890 (26 Stat., 34).

An act to amend section 3354, Revised Statutes, approved June 18, 1890 (26 Stat., 161).

Removal of beer for bottling by a pipe line or conduit.

An act to provide for the exportation of fermented liquor in bond without payment of internal-revenue tax, approved June 18, 1890 (26 Stat., 162).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1891, approved July 11, 1890 (26 Stat., 228).

An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1890, and for prior years, and for other purposes, approved September 30, 1890 (26 Stat., 504). An act to reduce the revenue and equalize the duty on imports, and for other purposes, approved October 1, 1890 (26 Stat., 567).

"McKinley bill." Imposed tax on opium, authorized bounty on sugar, reduced tax on tobacco to 6 cents per pound, special-tax year to commence July 1.

An act to authorize the payment of drawback or rebate in certain cases, approved December 18, 1890 (26 Stat., 689).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1892, approved March 3, 1891 (26 Stat., 862).

An act making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1892, approved March 3, 1891 (26 Stat., 1050).

Removal of distilled spirits free of tax for making sugar from sorghum.

Fifty-second Congress.

An act to prohibit the coming of Chinese persons into the United States, approved May 5, 1892 (27 Stat., 25).

The "Geary bill." Certificates of residence to be obtained from collector of internal revenue. This act was amended by the act, approved November 3, 1893, known as the "McCreary bill" (28 Stat., 7). This matter is now under the Commissioner General of Immigration. (Sec. 7, act of Feb. 14, 1903, 32 Stat., 828).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1893, and for other purposes, approved July 16, 1892 (27 Stat., 183).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1894, and for other purposes, approved March 3, 1893 (27 Stat., 572).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1894, and for other purposes, approved March 3, 1893 (27 Stat., 675).

Fifty-third Congress.

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1895, and for other purposes, approved July 31, 1894 (28 Stat., 162).

Contains the "Dockery bill."

An act to provide for the collection of internal revenue, and for other purposes, approved August 27, 1894 (28 Stat., 508).

An act to reduce taxation, to provide revenue for the support of the Government, and for other purposes, became a law without the President's approval, in effect August 28, 1894 (28 Stat., 509).

The "Wilson bill" imposed an income tax, since declared unconstitutional. Tax, 2 per cent upon incomes over $4,000. Law declared unconstitutional May 20, 1895 (Pollock v. The Farmers' Loan & Trust Company, and Hyde v. The Continental Trust Co., of N. Y.), on the ground that the tax was a direct tax (158 U. S., 601).

The court had previously held the law was unconstitutional as far as it sought to tax rents and income from real estate, and income from State, county, and municipal bonds (157 U. S., 429). Reimposed tax on playing cards. Repealed bounty on sugar.

Became a law August 27 according to Supp. R. S., vol. 2, p. 334. See United States v. Burr, 159 U. S., 78.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1896, and for other purposes, approved March 2, 1895 (28 Stat., 910).

Bounty on sugar-payment on production prior to August 28, 1894.

Fifty-fourth Congress.

An act to repeal section 61 of an act to reduce taxation, to provide revenue for the Government, and for other purposes, which became a law August 28, 1894, approved June 3, 1896 (29 Stat., 195).

Repeals provision exempting alcohol used in the arts from tax.

An act to amend section 3255 of the Revised Statutes of the United States, concerning the distilling of brandy from fruits, approved June 3, 1896 (29 Stat., 195).

An act defining cheese, and also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of "filled cheese," approved June 6, 1896 (29 Stat., 253).

An act to allow the bottling of distilled spirits in bond, approved March 3, 1897 (29 Stat., 626).

An act to amend section 40 of "An act to reduce the revenue and equalize duties on imports, and for other purposes," approved October 1, 1890, so as to authorize the sale of forfeited domestic smoking opium to the highest bidder, approved March 3, 1897 (29 Stat., 695).

Fifty-fifth Congress.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1898, and for other purposes, approved June 4, 1897 (30 Stat., 11).

Bounty on sugar-payment of balance of claims, etc.

An act to provide revenue for the Government and to encourage the industries of the United States, approved July 24, 1897 (30 Stat., 151).

The "Dingley bill." Amended sections 3341 and 3394, Revised Statutes. An act to provide ways and means to meet war expenditures, and for other purposes, approved June 13, 1898 (30 Stat., 448).

War-revenue act. Additional special taxes imposed; increased tax on fermented liquors, tobacco, and cigars; imposed legacy taxes, tax on mixed flour, stamp taxes on instruments, etc.

An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1898, and for prior years, and for other purposes, approved July 7, 1898 (30 Stat., 652). Relative to payment of gaugers of fruit brandy-additional temporary force in Internal-Revenue Service.

An act to amend section 3287 of the Revised Statutes of the United States, concerning the drawing off, gauging, marking, and removal of spirits, approved February 21, 1899 (30 Stat., 843).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1900, and for other years, approved February 24, 1899 (30 Stat., 864).

Term of temporary service of additional clerks extended one year. (Public Resolution No. 22.)-Joint resolution to amend section 25 of the act passed June 13, 1898, entitled "An act to provide ways and means to meet war expenditures, and for other purposes," approved February 28, 1899 (30 ̄Stat., 1390).

Bonds secured by mortgages, but one stamp required, etc.

An act to amend the internal-revenue laws relating to distilled spirits, and for other purposes, approved March 3, 1899 (30 Stat., 1349).

Allowance on loss in warehouse.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1900, and for other years, approved March 3, 1899 (30 Stat., 1091).

Fifty-sixth Congress.

An act making appropriations for the legislative, executive and judicial expenses of the Government for the fiscal year ending June 30, 1901, and for other purposes, approved April 17, 1900 (31 Stat., 86).

An act to provide a government for the Territory of Hawaii, approved April 30, 1900 (31 Stat., 141). Takes effect 45 days from and after the date of approval-that is, on June 14, 1900.

An act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps, approved May 12, 1900 (31 Stat., 177).

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1901, and for other purposes, approved June 6, 1900 (31 Stat., 588).

An act to amend section 3255 of the Revised Statutes of the United States concerning the distilling of brandy from fruits, approved February 4, 1901 (31 Stat., 759).

An act to amend an act entitled "An act to provide ways and means to meet war expenditures, and for other purposes," approved June 13, 1898, and to reduce taxation thereunder, approved March 2, 1901 (31 Stat., 938).

Revenue reduction act. Repealed certain war revenue taxes after July 1, 1901.

ACTS SINCE SUPPLEMENT REVISED STATUTES, VOL. 2, PART 9, (JAN. 1,

1902).

Fifty-seventh Congress.

Joint resolution authorizing the Commissioner of Internal Revenue to return bank checks, drafts, certificates of deposit, and orders for the payment of money, having imprinted stamp thereon, to the owners thereof, and for other purposes, approved February 26, 1902 (32 Stat., 736).

An act temporarily to provide revenue for the Philippine Islands, and for other purposes, approved March 8, 1902 (32 Stat., 54).

An act to repeal war-revenue taxation, and for other purposes, approved April 12, 1902; taking effect July 1, 1902 (32 Stat., 96).

An act to make oleomargarine and other imitation dairy products subject to the laws of any State or Territory or the District of Columbia into which they are transported, and to change the tax on oleomargarine, and to impose a tax, provide for the inspection, and to regulate the manufacture and sale of certain dairy products, and to amend an act entitled "An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine," approved August 2, 1886. Approved May 9, 1902; taking effect July 1, 1902 (32 Stat., 193).

New rate of tax on oleomargarine.

An act to provide for refunding taxes paid upon legacies and bequests for uses of a religious, charitable, or educational character, for the encouragement of art, etc., under the act of June 13, 1898, and for other purposes, approved June 27, 1902 (32 Stat., 406).

An act to amend the internal-revenue laws in regard to storekeepers and gaugers, approved June 28, 1902 (32 Stat., 492).

An act to amend the act of May 12, 1900, authorizing the Commissioner of Internal Revenue to redeem or make allowance for internalrevenue stamps, approved June 30, 1902 (32 Stat., 506).

An act to amend sections 3362 and 3394 of the Revised Statutes of the United States, relating to tobacco, approved July 1, 1902 (32 Stat., 714).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30. 1903, and for other purposes, approved April 28, 1902 (32 Stat., 120).

Temporary clerks transferred to the classified service.

An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1903, and for other purposes, approved June 28, 1902 (32 Stat., 419).