The U. S. Tax Bill: Or Rates Of Internal Duties Payable On Incomes, Legacies, Manufactures, Legal & Commercial Documents, Liquors, Patent Medicines, Trades, Professions, Passengers, Dividends, Etc., On And After The First Day Of August, 1862. Together With The Same Alphabetically Arranged, And The United States Tax Bill of 1862 (Alphabetically Arranged). The volume is a historical government document reprinting the 1862 Internal Revenue Act and related 1861 provisions, including schedules and detailed rates for a broad range of internal duties. It establishes the Inland Revenue Office, outlines the appointment of a Commissioner, assessors, collectors, and deputies, and prescribes the administration, assessment, and collection of duties, stamp taxes, licenses, and taxes on incomes, legacies, manufactures, legal and commercial documents, liquors, medicines, trades, professions, and passengers. The text is presented in an alphabetically arranged digest followed by the authoritative enactments, with sections on enforcement, penalties, distraint, sales of property, licenses, exemptions, and the process for appeals. It additionally reproduces the U.S. Tax Bill of August 5, 1861, and related amendments, reflecting wartime fiscal policy during the Civil War and the expansion of federal revenue.
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