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TABLE E.-Derivation of Revised Statutes relating to internal revenue-Continued

Original acts

Revised Statutes section

Date

Page

Chapter Section

3356. 3357

64 65

3358. 3359 3360. 3361. 3362.

68 68 76 31 62 31 73

3363 3364. 3365. 3366. 3367

9

3388.

3369.

3370. 3371. 3372.

1868, July 20

do.. 1872, Dec. 24 1868, July 20

do

154 154 401 165 165 158 250 153 252 159 156

44 126 283 126 152 250 155 253 158 252 156 253 156 156 253 156 156 253 158 159

43 159 251 251

252 401, 403

252 254 254 160

9 61 31 67 31 75 31 69 31 70 71 31 71 72 31

3373. 3374.

3375 3376.

3377 3378. 3379. 3380. 3381. 3382. 3383.

186
186

13
186
186
186
315
186
315
186
186

18 184 173 184 188 315 186 315 186 315 186 315 186 186 315 186 186 315 186 186

18 186 316 315 315

13 315 315 315 186 186 186 186 186 186 186

18 186 186 186 186 315 186 186 186 186 186 186 184 173 184 169 315 173

78

3 79 31 31 31 1,6 31 31 31 82

160

3384. 3385. 3386. 3387 3388 3389 3390. 3391. 3392. 3393.

3394. 3395. 3396. 3397

S6 S6 85 88

1 81 87 81 89 31 90 91 92 35

3398 3399 3400. 3401. 3402. 3403. 3404, 3405..

92

3406.

161 161 162 161 162

43 160 162 160 162 255 163 163 163 164 163 164 126 263 126 484 255 251 115 136 136

256 136, 137

256 256 486 146 486 146 484 146

6

6 137 403 137 402

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Volume

.do. 1872, June 6 1888, July 20 1872, June 6 1868, July 20

.do.. 1869, Apr. 10 1866, July 13 1884, Juno 30 1866, July 13 1868, July 20 1872, June 6 1868, July 20 1872, June 6 1868, July 20 1872, June 6 1868, July 20 1872, June 6 1888, July 20

do. 1872, June 6 1868, July 20

do. 1872, June 6 1868, July 20

do. 1869, Apr. 10 1888, July 20 1872, June 6

do..

do. 1872, Dec. 24 1872, June 6

do..

do. 1868, July 20

do. do. .do. do.

17
15
15
15
17
15
17
15
16
10
14
13
14
15
17
15
17
15
17
15
17
15
16
17
15
15
17
15
15
16
15
17
17
17
17
17
17
17
15
15
15
15
15
15
15
16
16
15
15
15
17
15
15
15
15
15
15
14
13
14
14
17
13
14
14
14
17
14
17
17
13
14
13
14
13
14
15
15
14
17
14
17
13
14
14
13
17

----do.

do. 1869, Apr. 10 1868, July 20

do. _do.

do. 1872, June 6 1868, July 20

do. do.

--..do

----do..

do. 1866, July 13 1864, June 30 1866, July 13 1867, Mar. 2 1872, June 6 1864, June 30 1866, July 13

do.

.do. 1872, June 6 1866, July 13 1872, June 6

do. 1865, Mar. 3 1866, July 13 1865, Mar. 3 1866, July 13 1865, Mar. 3 1866, July 13 1867, Mar. 26

do. 1866, July 13 1872, Dec. 24 1866, July 13 1872, Dec. 24 1865, Mar. 3 1866, July 13

do 1864, June 30 1872, June 6

8 184

13 184 13 78 184 184 173 315

14 9[bis)

151 36

TABLE E.Derivation of Revised Statutes relating to internal revenue-Continued

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3419. 3420.

3421..

3422..

151, 164

154

9 163

8 159

9

5 155, 156

9 157 161

3423..

3424 3425.

161

3428. 3427 3428. 3429.

13 13 14 13 14 13 14 16 13 14 13 13 16 13 13 13 13 14 16 14 16 13 13 13 13 13 14 14 14 17 13 14 13 14 16 17

1864, June 30

do. 1868, July 13 1864, June 30 1866, July 13 1864, June 30 1866, July 13 1870, July 14 1864, Juno 30 1868, July 13 1864, June 30

do.
1870, July 14
1864, June 30

do..
do.

do. 1866, July 13 1869, Apr. 10 1866, July 13 1870, July 14 1864, June 30

do. 1865, Mar. 3 1864, June 30 1865, Mar. 3 1866, July 13

.do.

do. 1872, Dec. 24 1864, June 30 1866, July 13 1864, June 30 1866, July 13 1870, July 14 1872, Dec. 24 1864, June 30 1872, Dec. 24 1864, June 30 1865, Mar. 3 1864, June 30

291, 295

292 141 295 143 293 142

257 292, 293

141 293 294 257 294 297 298 292 141

43 144 257 296 296 482 296 482 155 144 151

402 301, 302

145 285

140 256, 269

170 170 155

9 2

3430.

3431 3432.

3433.

3434. 3435. 3436. 3437. Schedule A.

4 168 167

1 161

8 28

9 13

2 170

9 124

9 3,27

2 133

3438

173 173 184 173 184 173 184 255 173 184 173 173 255 173 173 173 173 184

18 184 255 173 173

78 173

78 184 184 184

13 173 184 173 184 255

13 173

13 173

78 173 173 186 315 315 186 186 186 184 184 186 173 184 173 184 173 184 186 184 173 184 173 184 184 315 184 184 169

78 173 184

402

13

3439. 3440. 3441.

3442 3443. 3444,

do.

3445. 3446. 3447. 3448. 3449. 3450. 3451. 3452.

1868, July 20 1872, June 6

do. 1868, July 20

do

3453.

171

3454. 3465. 3456. 3457. 3458..

3459.

3460.

3461 3462 3463. 3464..

do.. 1866, July 13

do.. 1868, July 20 1884, June 30 1866, July 13 1864, June 30 1866, July 13 1864, June 30 1806, July 13 1868, July 20 1866, July 13 1864, June 30 1866, July 13 1864, June 30 1866, July 13

do.
1872, June 6
1866, July 13

17
13
13
13
13
15
17
17
15
15
15
14
14
15
13
14
13
14
13
14
15
14
13
14
13
14
14
17
14
14
14
13
13
14
14

288
402
302
482
302
303
165
255
240
165
166
167
156
151
165
240
112
240

111 305, 306

152 164 151 241 112 241 112 160 257 169 152 473 486 241 172 65

1 171 172 100 31 12 101 103 107 28 14 99 48

9 48

9 180 18 96 14 43

9 48

do.

1867, Mar. 2 1865, Mar. 3 1864, June 30 1866, July 13 1866, June 14

63 15

7 17 50 68

3465. 5497.

122

Part II—Provisions of the Constitution Relating to Taxation

1

Art. 1, sec. 2, cl. 3. Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.

Art. 1, sec. 8, c. 1. The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.

Art. 1, sec. 9, c. 4. No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

Art. 1, sec. 9, cl. 5. No Tax or Duty shall be laid on Articles exported from any State.

Art. 1, sec. 10, d. 2. No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's inspection Laws: and the net Produce of all Duties and Imposts, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Controul of the Congress.

Am. art. XVI. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

1 The part of this clause relating to the mode of apportionment of Representatives among the several States was amended by the fourteenth amendment, section 2, and as to taxes on incomes, by the sixteenth amendment, which is quoted above.

LXXXI

98907-39_PT. 1—38

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