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UNITED STATES
COMPILED STATUTES

ANNOTATED

1916

EMBRACING THE STATUTES OF THE UNITED STATES OF A GENERAL
AND PERMANENT NATURE IN FORCE AT THE CLOSE OF

THE FIRST SESSION OF THE 64TH CONGRESS

AND

DECISIONS CONSTRUING AND APPLYING

SAME TO APRIL 1, 1916

INCORPORATING UNDER THE HEADINGS OF THE REVISED STATUTES
THE SUBSEQUENT LAWS, TOGETHER WITH EXPLANA-

TORY AND HISTORICAL NOTES

TEXT OF THE STATUTES COMPILED BY

JOHN A. MALLORY

ASSISTED BY EDITORIAL STAFF

ANNOTATIONS BY MEMBERS OF THE PUBLISHERS' EDITORIAL STAFF

IN 12 VOLUMES

VOLUME 6

ST. PAUL
WEST PUBLISHING CO.

1917

COPYRIGHT, 1917

BY
WEST PUBLISHING COMPANY

(6 U.S.COMP.'16)
235326

CONTAINED IN THIS VOLUME

TITLE XXXIII

DUTIES UPON IMPORTS
Chap.
A. Tariff schedules ...
B. The tariff commission.

Sec.

5291 5326a

TITLE XXXIV

COLLECTION OF DUTIES UPON IMPORTS

1. Collection-districts, ports, and officers...
2. Qualifications, pay, and duties of officers.
3. Revenue cutters and boats.....
4. Entry of merchandise..
5. Unlading
6. Appraisal
7. The bond and warehouse system...
7A. Immediate transportation in bond to inland ports.
8. Payment
9. Drawback
10. Enforcement of duty-laws and punishment for violations..
11. Provisions applying to commerce with contiguous countries.

5327 5347 5397 5462 5555 5589 5638 5695 5710 5720 5760 5807

TITLE XXXV

INTERNAL REVENUE

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1. Officers of Internal revenue...
2. Of assessments and collections.
3. Special taxes.......
4. Distilled spirits and wines.
5. Fermented liquors..
6. Tobacco and snuff..
7. Cigars
7A. Oleomargarine, adulterated butter, and process or renovated butter.
7B. Filled cheese.....
7C. Mixed flour....
7D, White phosphorus matches.
7E. Opium for smoking....
7F. Opium, coca leaves, and compounds, manufacturers, etc., thereof.
8. Banks and bankers....
8A, Special excise tax on corporations..
8B. Excise tax on dealings in cotton futures.
9. Stamp-taxes on specific objects..
9A. Incomes
9B, Munition manufacturer's tax.
10. Legacies and successions....
10A. Estate tax
11. Provisions common to several objects of taxation.....
11A. Increase of internal revenue....

5842 5895 5955 5981 6138 6162 6197 6215 6242 6258

6271 6287a .62879

6288

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6310

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6337 6371 a

TITLE XXXVI
DEBTS DUE BY OR TO THE UNITED STATES...

6372

TITLE XXXVII

COINAGE

6416

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