OF THE

DIRECT AND EXCISE TAX SYSTEM

OF THE

UNITED STATES;

INCLUDING THE

FORMS AND REGULATIONS ESTABLISHED BY THE COMMIS-
SIONER OF INTERNAL REVENUE,

THE

DECISIONS AND RULINGS OF THE COMMISSIONER,

TOGETHER WITH

EXTRACTS FROM THE CORRESPONDENCE OF THE OFFICE.

BY

GEORGE S. BOUTWELL.

LATE COMMISSIONER OF INTERNAL REVENUE.

BOSTON:

LITTLE, BROWN AND COMPANY.

1863.