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U.S. Laws, Statutes, etc. Internal revenue law
STATUTES OF THE UNITED STATES

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8451 667

Entered according to Act of Congress, in the year 1868, by

LEWIS HEYL,

in the office of the Clerk of the District Court of the United States in and for the Eastern District of Pennsylvania.

Rec. Mec. 3, 1897.

UNIVERSITY PRESS: WELCH, BIGELOW, & Co.,
CAMBRIDGE.

PREFACE.

THE want of a new edition of the Statutes of the United States relating to financial and commercial interests, embodying, in a compact and accessible form, all existing pertinent enactments, has long been felt. Since the second edition of Mr. Gordon's compilation of "Revenue Laws," in 1843, no revision devoted to the same ends, and meeting the changes of subsequent legislation, has appeared. To supply so manifest a want, this volume is offered to the public. As in Mr. Gordon's book, so in this, a chronological arrangement has been adopted; as, all things considered, the most convenient and familiar to those for whose use, mainly, the work is designed. It will be observed that the statutes are numbered consecutively, and that, to facilitate reference, the enumeration of the chapter, opposite the title of each act, corresponds with that of the "Statutes at Large" published by Messrs. Little, Brown, & Co. A large proportion of the marginal notes, also, were derived from the latter work. In the preparation of the general index valuable facilities were furnished. by "Brightly's Digest."

The compiler, in view of the time and careful labor he has bestowed upon it, has confidence that the volume he now submits to the public, will be of real service to the legal profession, to revenue and consular officers, and indeed to all connected with the mercantile, insurance, and manufacturing interests of our country. He would do injustice to his own feelings, did he not here specially acknowledge his obligations to his venerable friend, George Wood, Esq., of the Treasury Department, at whose suggestion this work was projected, and to whose learning and experience the compiler is indebted for many valuable hints adopted in its plan and prosecution.

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