Emerson's Internal Revenue Guide 1867

according Act of July additional affixed aforesaid agent allowed amended amount annual apply assessed assistant assessor authorized bank bills bonded warehouse broker cent centum certificate charge cigars claim collection collector Commissioner of Internal contained court dealer deducted deemed deposit deputy distilled district duty effect entitled exceed exceeding exempt fifty five further enacted give hundred dollars imposed income increased inspected inspector interest Internal Revenue issued June less Letter of Commissioner liable license liquors manner manufacture March marked merchandise month necessary notes otherwise owner packages paid party payment penalty person prescribed present produced proper purchaser receipts received record regarded regulations relation removed render respect rules Secretary sell sold special tax spirits stamp thereof thousand dollars Treasury United wares