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FOR THE USE OF TAX-PAYERS OF EVERY CLASS, AND THE OFFICERS

OF THE REVENUE OF ALL THE STATES AND TERRITORIES.

COMPILED FROM OFFICIAL SOURCES.

BY

AMASA A". ŘEDFIELD,

COUNSELLOR AT LAW.

FIFTH EDITION.

NEW YORK:
JOHN S. VOORHIES, 20 NASSAU STREET.
BAKER & GODWIN, 1 SPRUCE STREET

336,73
R 31

Entered, according to Act of Congress, in the year 1863, by

AMASA A. REDFIELD,

In the Clerk's Office of the District Court of the United States for the Southern

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PREFACE.

The object proposed in this volume is to present the tax-payer with a convenient and reliable Handbook of the Internal Revenue Law, passed at the second session of the Thirty-seventh Congress, and as subsequently amended.

It is presented to the public solely as a handbook, and can make no claim to being an exhaustive treatise upon the statute.

It is confidently believed, however, that the statements of the provisions of the statute are absolutely reliable, and that the arrangement of the work in the form of an Index or Digest will add to its usefulness.

Where the compiler has thought it necessary, he has volunteered opinions of his own, but with caution,-choosing rather to rely upon such decisions and regulations as have been issued by the Commissioner of Internal Revenue. In addition to these regular decisions, the Commissioner has given written answers to a great number of questions put to him by tax-payers, which have appeared from time to time in the current newspapers.

These are quite as authoritative as the regular decisions, and are incorporated in this volume.

It was attempted, for uniformity, and for convenience of reference, if necessary, to cite but one paper-the New York Daily Transcriptas containing these decisions; but where that paper has failed to publish them, other papers, in which first noticed, have been cited.

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