ADDENDA.

WHILE this book was going through the press the following acts relating to the income tax were passed by the last session of the Fifty-third Congress (ended March 4, 1895): – Extract from an act making appropriations to supply urgent deficiencies in the

appropriations for the fiscal year ending June thirtieth, eighteen hundred and ninety-five, ani for other purposes. Approved January 25, 1895.

*** OFFICE OF COMMISSIONER OF INTERNAL REVENUE: For increased force in the office of the Commissioner of Internal Revenue for the six months ending June thirtieth, eighteen hundred and ninety-five, namely: For one statistician, one thousand two hundred and fifty dollars ; one head of division, one thousand one hundred and twenty-five dollars ; six clerks of class two; eight clerks of class one; seven clerks, at one thousand dollars each per annum; one messenger, four hundred and twenty dollars ; in all, fifteen thousand two hundred and ninety-five dollars. SALARIES AND

OF COLLECTORS AND DEPUTY COLOF INTERNAL REVENUE: For salaries and expenses of three hundred and three additional deputy collectors, including stationery and printing, said deputies to be employed in the same manner as now provided by law, being for the six months ending June thirtieth, eighteen hundred and ninety-five, two hundred and eleven thousand eight hundred dollars.

For salaries and expenses of ten additional revenue agents, to be employed and paid in the same manner as now provided by law, being for the six months ending June thirtieth, eighteen hundred and ninety-five, eighteen thousand dollars.

EXPENSES

LECTORS

It is understood that the above appropriations were made, in pursuance of a recommendation of the Secretary of the Treasury and the Commissioner of Internal Revenue, for the purpose of carrying into effect the income tax laws.

PUBLIC RESOLUTION, No. 15.

Joint Resolution extending from March first, eighteen hundred and ninety-five, to

the fifteenth day of April, eighteen hundred and ninety-five, the time for making returns of income for the year eighteen hundred and ninety-four, and for other purposes.

Resolved, by the Senate and House of Representatives of the United States of America in Congress assembled, That the time fixed by existing law for the rendering of income returns, to wit:

on or before the first Monday of March in every year” (Section thirty-five, act of August twenty-eighth, eighteen hundred and ninety-four, and Section thirty-one hundred and seventy-three, Revised Statutes, as amended by Section thirty-four of that act), is hereby extended, with reference only to returns of income for the year eighteen hundred and ninety-four, so that it shall be lawful to make such returns for that year on or before the fifteenth day of April, eighteen hundred and ninety-five.

Resolved, That in computing incomes under said act the amounts necessarily paid for fire insurance premiums and for ordinary repairs shall deducted.

Resolved, That in computing incomes under said act the amounts received as dividends upon the stock of any corporation, company, or association shall not be included in case such dividends are also liable to the tax of two per centum upon the net profits of said corporation, company, or association, although such tax may not have been actually paid by said corporation, company, or association at the time of making returns by the person, corporation, or association receiving such dividends. And returns, or reports, of the names and salaries of employees shall not be required from employers, unless called for by the collector in order to verify the returns of employees.

Approved, February 21, 1895.

TABLE

SHOWING WHERE AMENDMENTS AND ADDITIONS TO THE INTERNAL REVENUE LAWS SINCE DECEMBER 1, 1873 (DATE TO WHICH

THE REVISED STATUTES RELATE), MAY BE FOUND. [Specific amendments of sections of the Revised Statutes will be found in those sections.] PAGE

PAGE Act Jan. 8, 1874.. 249 Sec. 12.

..343 Act Jan. 29, 1874... 111 Sec. 13.

344 Act June 9, 1874, sec. 1.. .328 Sec. 18.

.452 Sec. 2.. .324 Sec. 20.

.436 Act Feb. 8, 1875, sec. 12 80 Sec. 21.

360 Sec. 13.. 81 Act June 14, 1879

.203 Sec. 16. 181 Appropriation act, June 21, 1879

89 Sec. 17.

.308
Act Dec. 20, 1879..

.330 Sec. 18. ..191 Act May 28, 1880, sec. 1

232 Sec. 19. .424 Sec. 2..

.237 Sec. 20. ..425 Sec. 3..

.264 Sec. 21. ..426 Sec. 4.

.268 Sec. 23.

.105
Sec. 5.

273 Sec. 24...

.398
Sec. 6..

264 Sec. 25... .400 Sec. 7..

...301 Act March 3, 1875.. .423 Sec. 8...

...299 Joint resolution, May 8, 1876. ....174 Sec. 10..

...321 Act May 13, 1876... .357 Sec. 11..

...324 Act July 12, 1876.... ..433 Sec. 12..

...343 Legislative appropriation act, Aug. 15,

Sec. 13..

.344 1876, sec. 1 ..93-96 Sec. 14...

..436 Act March 3, 1877, sec. 1... .336 Sec. 15...

..437 Sec. 2.. .337 Sec. 16,

305 Sec. 3..

.338
Sec. 18.

186 Sec. 4....

338
Act Aug. 8, 1882

395 Sec. 5.. 339 Act Jan. 9, 1883.

...378 Sec. 6.. .340 Act Jan. 13, 1883

395 Sec. 7.. .310 Act March 3, 1883, sec. 4

411 Sec. 8.. .341 Sec. 5...

380 Sec. 9. .311 Act July 5, 1884..

..C09 Sec. 10.

.341 Appropriation act, July 7, 1884..... 86, 89, 93 Sec. 11. .342 Appropriation act, March 3, 1885.

87 Act May 3, 1878..

.286
Act Aug. 2, 1886

.477 Appropriation act, June 19, 1878

Act Aug. 4, 1886

400 Act March 1, 1879, sec. 1 .105 Act Oct. 12, 1888.

492 Sec. 2. ..618 Act Oct. 18, 1888.

.337 Sec. 4.. 188, 197 Act June 18, 1890

.368 Sec. 5.

.225, 261
Act Oct. 1, 1890, sec. 10

.434 Sec. 6. .299 Sec. 26.

200 Sec. 8..

.309
Sec. 27

201 Sec. 9..

.260
Sec. 28.

.392 Sec. 10. .187 Sec. 29.

.393 Sec. 11. .312 Sec. 30.

382

93

PAGE Sec. 31....

.379 Sec. 32. Sec. 33.

.373 Sec. 34.

.406 Sec. 35

403 Sec. 36.

518 Sec. 37.

.518 Sec. 38..

.519 Sec. 39.

519 Sec. 40.

.519 Sec. 41

.481 Sec. 42.

.345 Sec. 43.

.3.16 Sec. H.

.317 Sec. 45..

...348 Sec. 46..

....319 Sec. 47.

.351 Sec. 48..

.351 Sec. 49....

..351 Sec. 53....

...177 Appropriation act for Department of

Agriculture, March 3, 1891. ...... 352 Legislative, Executive, and Judicial Ap

propriation Act, June 16, 1892......315 Act Aug. 28, 1894, sec. 9....

.437 Sec. 19.

440 Sec. 26.

418 Sec. 27

.521 Sec. 28.

522 Sec. 29...

...525 Sec. 30.

..528 Sec. 31

..529 Sec. 32.

..530 Sec. 33.

..533 Sec. 34.

534

Sec. 35.
Sec. 36.
Sec. 37
Sec. 38.
Sec. 39.
Sec. 40.
Sec. 41
Sec. 42.
Sec. 43.
Sec. 44.
Sec. 45.
Sec. 46.
Sec. 47
Sec. 48.
Sec. 49.
Sec. 50.
Sec. 51.
Sec. 52.
Sec. 53
Sec. 54.
Sec. 55.
Sec. 56.
Sec. 57.
Sec. 58.
Sec. 59.
Sec. 60.
Sec. 61
Sec. 62.
Sec. 63.
Sec. 64...
Sec. 65.......
Sec. 66.
Sec. 67
Sec. 68.,
Sec. 69.

277 278 278 279 279 280 280 .281

.301 ..353 ..312

91 90

..314

316 202

INDEX.

PAGE

.

.

ABATEMENT OF TAXES,
power of commissioner as to, sec. 3220

155
on distilled spirits destroyed by casualty, sec. 3221

159
on deficiencies of distillers, etc., in certain cases, sec. 3309 a 299
ABSENCE
of persons who fail to make returns required for taxation,

how further time may be allowed, sec. 3176 . 120, 538
of stamp on tobacco and snuff to be notice and evidence of
non-payment of tax, sec. 3373

388
and on cigars, sec. 3398

415
ABSTRACT
from tobacco or snuff manufacturer's book, sec. 3358

375
from cigar manufacturer's book, sec. 3390

406
of collections, etc., to be laid before Congress annually in tab-
ular form, sec. 261 .

113
ACCIDENT,
suspension of work at distilleries caused by unavoidable, sec.
3310

302
stamps lost or destroyed by, sec. 3315

307
at brewery, sec. 3350

367
ACCOUNTS,

separate, for different classes of receipts of taxes, sec. 239 113
of collectors of internal revenue, secs. 3146, 3147, 3148, 3212,
3217 .

79, 80, 81, 148, 153
by collectors of internal revenue of stamps for distilled spir-
its, sec. 3314

305
for stamps, etc., for fermented liquors, sec. 3341

361
for tobacco and snuff stamps, sec. 3369

383
for cigar stamps, sec. 3395 .

412
of goods in bond, monthly, sec. 3444 .
3444

451
ACTION, (See, also, Suits.)
against officer for acts done under revenue laws or laws rela-
tive to elective franchise, sec. 643 .

606
officers of internal revenue may maintain for damages done to

them while acting under provisions of law, sec. 3171 106
for taxes, fines, etc., under internal revenue laws in name of
United States, sec. 3213 .

148