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A war tax was imposed on facilities furnished by public utilities, taking effect November 1, 1917, viz., on amounts paid for freight and express transportation, transportation of persons, on seats, berths, and staterooms in parlor cars, sleeping cars, or on vessels, on transportation of oil by pipe lines, and on telephone messages and telegrams for which a charge of 15 cents is made. Taxes were also imposed on life, fire, marine, and casualty insurance.

Taxes were imposed on automobiles, motor cycles, piano players, graphophones, phonographs and records, moving-picture films, jewelry (real or imitation), yachts, pleasure boats, power boats, etc., sporting goods, cameras, perfumery and cosmetics, and other similar articles, proprietary medicines, and chewing gum, on admissions to entertainments, also on club dues.

Stamp taxes, taking effect December 1, 1917, were imposed on bonds, issues of capital stock, sales or transfers of capital stock, sales of prodduce on exchange, promissory notes, conveyances and other documents, parcel-post packages, passage tickets, and an additional tax on playing cards.

An act making appropriations to supply urgent deficiencies in appropriations for the fiscal year ending June 30, 1918, and prior fiscal years, on account of war expenses, and for other purposes, approved October 6, 1917 (40 Stat., 345).

Sixty-fifth Congress, second session.

An act to amend an act approved September 24, 1917, entitled "An act to authorize an additional issue of bonds to meet expenditures for the national security and defense, and for the purpose of assisting in the prosecution of the war, to extend additional credit to foreign Governments, and for other purposes," approved April 4, 1918 (40 Stat., 502).

Third Liberty loan act, section 6. United States bonds bearing interest at a higher rate than 4 per cent to be accepted at par and accrued interest in payment of estate tax. (T. D. 2705.)

An act to provide further for the national security and defense, and for the purpose of assisting in the prosecution of the war, to provide credits for industries and enterprises in the United States necessary or contributory to the prosecution of the war, and to supervise the issuance of securities, and for other purposes, approved April 5, 1918 (40 Stat., 506).

Section 16. Exemption of certain bonds from taxation.

Section 301. Exemption of certain promissory notes from taxation. An act to provide revenue, and for other purposes, approved February 24, 1919 (40 Stat., 1057).

This act repealed Titles I, II, III, and IV of the act of September 8, 1916, Title III, and section 402 of the act of March 3, 1917, and Titles I to X, and XII of the act of October 3, 1917, subject to certain limitations, and imposed an income tax, a war-profits and excess-profits tax, an estate tax, a tax on transportation and other facilities, on insurance, on beverages, on tobacco and manufacturers thereof, on admissions and dues, an excise tax, a special tax on occupations, stamp taxes and a tax on employment of child labor. The act also created a board to be known as the "Advisory Tax Board," to be composed of six members, and to which might be submitted questions relating to the interpretation or administration of the income, war-profits, or excess-profits tax law. This Board was dissolved by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, at close of business September 30, 1919.

Sixty-sixth Congress, first session.

An act to prohibit intoxicating beverages, and to regulate the manufacture, production, use, and sale of high-proof spirits for other than beverage purposes, and to insure an ample supply of alcohol and promote its use in scientific research and in the development of fuel, dye, and other lawful industries, approved October 28, 1919 (41 Stat.,-).

PROVISIONS RELATIVE TO ACTS OF REPEAL.

SEC. 12, R. S. Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided.

SEC. 13, R. S. The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.

This provision (sec. 13, Ř. S.) has been upheld by the courts as a rule of construction applicable, when not otherwise provided, as a general saving clause to be read and construed as a part of all subsequent repealing statutes, in order to give effect to the will and intent of Congress. (Hertz v. Woodman. 218 U. S., 205 (T. D. 1636), quoting United States v. Reisinger, 128 U. S., 398; Great Northern Ry. Co. v. United States, 208 U. S., 452).

Repeals by implication are not favored, particularly in revenue laws, and will only be held to exist when the repugnance is positive, and then only to the extent of the repugnance. (United States v. 100 Barrels Spirits, 12 Int. Rev. Rec., 153.)

Nothing is better settled than that repeals, and the same may be said of annulments, by implication, are not favored by the courts, and that no statute will be construed as repealing a prior one, unless so clearly repugnant thereto as to admit of no other reasonable construction. (Cope v. Cope, 137 U. S., 682, and cases cited.

A later statute covering the whole subject-matter of a former one where the objects of the two statutes are the same operates as a repeal. (United States v. Claflin, 97 U. S., 546. See also United States v. Tynen, 11 Wall., 88.)

When a later statute is a complete revision of the subject to which the earlier statute related and the new legislation was manifestly intended as a substitute for the former legislation, the prior act must be held to have been repealed. (United States v. Ranlett and Stone, 172 U. S., 133.)

INTERNAL REVENUE COLLECTION DISTRICTS IN THE UNITED STATES, WITH LOCATION OF COLLECTORS' OFFICES.

Alabama.-Collector's office, Birmingham.
Alaska. (Part of Washington District.)
Arizona.-Collector's office, Phoenix.
Arkansas.-Collector's office, Little Rock.

California. First district, collector's office, San Francisco; sixth district, collector's office, Los Angeles. Colorado.-Collector's office, Denver.

Connecticut.-Collector's office, Hartford.

Delaware.-Collector's office, Wilmington.

District of Columbia.-(Part of Maryland District.)
Florida.-Collector's office, Jacksonville.

Georgia.-Collector's office, Atlanta.

Hawaii.-Collector's office, Honolulu.

Idaho.-Collector's office, Boise.

Illinois. First district, collector's office, Chicago; eighth district, collector's office, Springfield.

Indiana.-Collector's office, Indianapolis.

Iowa.-Collector's office, Dubuque.

Kansas-Collector's office, Wichita.

Kentucky.-Collector's office, Louisville.

Louisiana.-Collector's office, New Orleans.

Maine.-Collector's office, Augusta.

Maryland.-Collector's office, Baltimore.

Massachusetts.-Collector's office, Boston.

Michigan. First district, collector's office, Detroit; fourth district, collector's office, Grand Rapids.

Minnesota.-Collector's office, St. Paul.
Mississippi.-Collector's office, Jackson.

Missouri.-First district, collector's office, St. Louis; sixth district, collector's office, Kansas City.

Montana.-Collector's office, Helena.

Nebraska.-Collector's office, Omaha.

*Nevada. (Part of first district of California.) New Hampshire.-Collector's office, Portsmouth.

New Jersey-First district, collector's office, Camden; fifth district, collector's office, Newark.

New Mexico.-Collector's office, Albuqurque.

New York.-First district, collector's office, Brooklyn; second district, collector's office, New York; fourteenth district, collector's office, Albany; twenty-first district, collector's office, Syracuse; twenty-eighth district, collector's office, Buffalo.

The district of Nevada, with headquarters at Reno, will be established Apr. 1, 1920, or later.

North Carolina.-Collector's office, Raleigh.

**North and South Dakota.-Collector's office, Aberdeen, S. Dak. Ohio. First district, collector's office, Cincinnati; tenth district, collector's office, Toledo; eleventh district, collector's office, Columbus; eighteenth district, collector's office, Cleveland.

Oklahoma.-Collector's office, Oklahoma City.
Oregon.-Collector's office, Portland.

Pennsylvania. First district, collector's office, Philadelphia; twelfth district, collector's office, Scranton; twenty-third district, collector's office, Pittsburgh.

Rhode Island.-Collector's office, Providence.

South Carolina.-Collector's office, Columbia.

**South Dakota.-(Part of district of North and South Dakota.) Tennessee.-Collector's office, Nashville.

Texas.-Collector's office, Austin.

Utah.-Collector's office, Salt Lake City.
Vermont.-Collector's office, Burlington.

Virginia.-Second district, collector's office, Richmond; sixth dis

trict, collector's office, Roanoke.

Washington-Collector's office, Tacoma.

West Virginia.-Collector's office, Parkersburg.
Wisconsin.-Collector's office, Milwaukee.
Wyoming.-Collector's office, Cheyenne.

** The district of North Dakota, with headquarters at Fargo, will be established Apr. 1, 1920, or later. From the date of the establishment of the new district of North Dakota, the present district of North and South Dakota will be known as the district of South Dakota, with headquarters remaining at Aberdeen, S. Dak.

LIST OF INTERNAL REVENUE REGULATIONS.1

No.

Subject.

1.

2.

3.

3, Supplement No. 1.

4..

5..

6..

7.

Assessments.

Officers' accounts.

Legacies and distributive shares, act of June 13, 1898.
Legacies and distributive shares.

Exportation. (Revised and embodied in Reg. No. 29.)

Special bonded warehouses for storage of brandy made from apples, peaches,

grapes, pears, pineapples, oranges, apricots, berries, or prunes, exclusively. Fermented liquor.

Distilled spirits.

7, Supplement No. 1.. Gauging, marking, and stamping of distilled spirits by rectifiers under act of

8.

9.

10.

11.

11, Supplement No. 1.

12.

13.

14.

15.

16.

17.

18.

19. 2).

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Chinese, resident in United States. (Superseded by regulations of Department of Commerce and Labor.)

Exportation. (Revised and embodied in Reg. No. 29.)

Establishment of general bonded warehouses for the storage of spirits made from materials other than fruit and the transportation and exportation thereof in bond.

20, Supplement No. 1.. Bonds, Form 351, and order, etc., used in transfer to general bonded warehouses. Income tax. (Déclared unconstitutional and reenacted. See Regs. No. 31 and No. 33.)

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Bottling of distilled spirits in bond under act of Mar. 3, 1897.

Exportation of articles described in Schedule B, act of Oct. 22, 1914.

Mixed flour. (Act of June 13, 1898.)

Documentary and proprietary stamps under act of June 13, 1898.
Allowance for, and redemption of, internal-revenue stamps.

Allowance for, and redemption of, internal-revenue stamps.
Withdrawal of wine spirits or grape brandy.

Withdrawal and use of wine spirits or grape brandy.

Exportation free of tax, or with benefit of drawback, of distilled spirits, fermented liquors, etc.

Denatured alcohol.

Excise tax on corporations, etc., imposed by section 38, act of Aug. 5, 1909.
White phosphorus matches.

Income taxes. (Acts of Sept. 8, 1916, and Oct. 3, 1917.) (T. D. 2690.)
Withdrawal of oleomargarine, etc., free of tax for use of the United States.
Production, importation, manufacture, compounding, sale, dispensing, or giving
away of opium or coca leaves, their salts, derivatives, or preparations.
Contracts of sale of cotton for future delivery made on an exchange. (T. D.
2139.)

Estate tax.

Capital stock tax. (Act of Sept. 8, 1916.) (T. D. 2750.)

Excise tax on manufacturers in the United States of certain munitions and parts thereof.

Collection of tax on transfers of stock and on sales of products for future delivery. Stamp tax on issues, sales, and transfers of stock and sales of products for future delivery under revenue act of 1918.

War excess profits tax. (Act of Oct. 3, 1917.) (T. D. 2694.)

Transportation of persons and property. (Act of Oct. 3, 1917.) (T. D. 2676.)
Tax on admissions and dues. (T. D. 2681.)

War excise taxes and war tax on nonalcoholic beverages. (T. D. 2719.)
Income tax and war-profits and excess-profits tax.

1 Regulations issued by the Secretary of the Treasury with reference to the internal revenue and for the government of the officers of the revenue bureau have the force and effect of law and are as binding as if incorporated in the statute law of the United States. (Stegall v. Thurman, 175 Fed., 813; T. D. 1616.) But see cases cited, pp. 52, 53.

Regulations made by the Commissioner pursuant to statutory authority, with the approval of the Secretary of the Treasury, in respect to the assessment and collection of internal revenue, have the force of statutes: and the acts of the Commissioner are presumed to be the acts of the Secretary. (In re Huttman, 70 Fed., 699.) 49

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