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THE UNITED STATES INTERNAL REVENUE

TAX SYSTEM.

A LIST OF PUBLIC ACTS OF CONGRESS RELATING TO INTER

NAL REVENUE ENACTED SINCE MARCH 3, 1791. An act repealing after the last day of June next the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead and also upon spirits distilled within the United States, and for appropriating the same. Approved March 3, 1791. 1 Stat. 199. (First internal revenue act and first tax on distilled spirits; 14 collection districts established, each including one State, and each in charge of a supervisor. In addition to the taxes on distilled spirits, there was a yearly and a monthly tax on capacity of stills.)

An act concerning the duties on spirits distilled within the United States. Approved May 8, 1792. 1 Stat. 267. (Redaced the tax on spirits and tax on capacity of stills.)

An act laying duties on carriages for the conveyance of persons. Approved June 5, 1794. 1 Stat. 373.

An act laying duties on licenses for selling wines and foreign distilled spirituous liquors by retail. Approved June 5, 1794. 1 Stat. 376. ($5 for each license per year.)

An act laying certain duties on snuff and refined sugar. Approved June 5, 1794. 1 Stat. 384. (Snuff 8 cts. per pound. Refined sugar 2 cts. pound. Drawback allowed on exportation.)

An act laying duties on property sold at auction. Approved June 9, 1794. 1 Stat. 399.

1 Stat. 399. (Auctioneers to be licensed and give bond ; tax on sales from 1 to } of one per cent on amount.)

An act to alter or amend the act entitled “ An act laying certain duties upon snuff and refined sugar.” Approved March 3, 1795. 1 Stat. 426. (Tax taken off snuff, and laid on snuff mills. Drawback on snuff limited to 6 cts. per pound, and further safeguards provided for the exportation.)

An act to suspend in part the act entitled “ An act to alter and amend the act entitled • An act laying certain duties upon snuff and refined sugar.' Approved June 1, 1796. 1 Stat. 495. (Suspended the tax on snuff mills, and the drawback on snuff, until the end of the next session of Congress.)

An act providing relief to the owners of stills within the United States for a limited time in certain cases. Approved June 1, 1796. 1 Stat. 494.

An act limiting the time for the allowance of drawback on the exportation of domestic distilled spirits, and allowing a drawback upon such spirits exported in vessels of less than thirty tons by the Mississippi. Approved June 1, 1796. 1 Stat. 492.

An act repealing in part the “ Act concerning the duties on spirits distilled within the United States," passed the eighth of May, one thousand seven hundred and ninety two, and imposing certain duties on the capacity of stills of a particular description. Approved March 3, 1797. 1 Stat. 504.

An act laying duties on stamped vellum, parchment, and paper. Approved July 6, 1797. 1 Stat. 527.

An act to postpone for a limited time the commencement of the duties imposed by the act entitled “ An act laying duties on stamped vellum, parchment, and paper.” Approved December 15, 1797. 1 Stat. 536.

An act to amend the several acts for laying duties on spirits distilled within the United States, and on stills. Approved January 29, 1798. 1 Stat. 539.

An act to amend the act entitled “ An act laying duties on stamped vellum, parchment, and paper.” Approved March 19, 1798. 1 Stat. 545.

An act to continue in force for a limited time a part of an act entitled “ An act making further provisions for securing and collecting the duties on foreign and domestic distilled spirits, stills, wines, and teas." Approved April 7, 1798. 1 Stat. 547.

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