The compiler would deem it a favor, if any errors which may be noticed in this volume, or any additions of value, could be suggested to him for a revised edition. NEW YORK, March 23, 1863. IN PREFACE TO FOURTH EDITION. In presenting to the public a fourth edition of this manual, the compiler takes the opportunity to explain that the latest decisions and regulations of the Bureau are incorporated in each successive edition. He is, also, in active correspondence with many of the assessors and collectors of the revenue, and learns from them more fully the practical working of the law; so that, while it is attempted to state clearly the requirements of the statute, the practice and procedure of its enforcement are also given. Some of the peculiar features of the present edition are the references in the body of the book to the page in the Appendix on which the amendatory provisions may be found; the enlargement of the Index, the indexing of the statute, and the insertion of the latest regulations and decisions of Commissioner Lewis. In this connection, special attention is called to chapters on the income duty, pages 180-185, and to the later and very minute particulars of the duty, on pages 323-330. The success which has attended the work encourages the belief that it has been found generally useful and trustworthy, and, in its convenience for reference and greater amount of information, to excel all others now before the public. BOOK IV. THE STAMP DUTY. CHAPTER I.-INSTRUMENTS, PAPERS, &C., REQUIRING STAMPS. ARTICLE 1.-In general; when the Act takes effect, PAGE. 186 Excise Tax Laws of July 1, '62, and March 3, '63, Act of July 16, '62, imposing additional duty on sugars, Act of Dec. 25, '62, as to Powers of Assessors, &c., and the Instructions to Collectors in reference to Process for the Collec- tion of Taxes, and for Prosecutions, Additional Decisions as to Tax-payers' Returns, |