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An act to repeal an act approved March 2, 1895, entitled " An act to amend section 3 of an act entitled 'An act to regulate the liens of judgments and decrees of the courts of the United States, approved August 1, 1888.?” Approved August 23, 1916 (39 Stat., 531).

An act to amend subsection 11 of section 3244, Revised Statutes, approved September 7, 1916 (39 Stat., 740).

Manufacturers of tobacco and wholesale dealers or their agents not

to be held as peddlers. An act to increase the revenue and for other purposes, approved September 8, 1916 (39 Stat., 756).

This act, effective September 9, 1916, repealed the emergency revenue act of October 22, 1914, and joint resolution of December 17, 1915, except secs. 3 and + (Special taxes), which remained in force until January 1, 1917.

It antended the income-tax law by doubling the normal tax and making reclassification of rates for additional tax, and modifying some of the minor and administrative measures without disturbing the fundamental features of the previous law, and levied an estate tax, or tax on the transfer of net estates of persons dying after September 8, 1916, and imposed a munition manufacturers' tax.

('ertain special taxes provided in the emergency revenue act of October 22, 1914, were reenacted. A special excise tax was imposed on corporations, known as the capital stock tax.

Dealers in leaf tobacco and dealers in tobacco were relieved from special taxes on and after January 1, 1917, and new rates were imposed upon manufacturers of tobacco, cigars, and cigarettes.

Changes were made in the wine taxes. An act making appropriations to supply deficiencies in appropriations for the fiscal year ending June 30, 1916, and prior fiscal years, and for other purposes, approved September 8, 1916 (39 Stat., 801).

An act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extension of fortifications, and for other purposes, approved March 3, 1917 (39 Stat., 1000).

This act provided an excess profits tax and increased the estate tax 50 per cent.

Sixty-fifth Congress, first session. An act making appropriations to supply deficiencies in appropriations for the fiscal year ending June 30, 1917, and prior fiscal years, and for other purposes, approved April 17, 1917 (10 Stat., 2).

An act to provide further for the national security and defense by encouraging the production, conserving the supply, and controlling the distribution of food products and fuel, approved August 10, 1917 (10 Stat., 273).

Food-control act. Sec. 15 relates to production of distilled spirits. An act to provide revenue to defray war expenses, and for other purposes, approved October 3, 1917 (10 Stat., 300).

War-revenue act. This act provided an increase in the income tax and excess-profits tax and also in the estate tax. The tax on distilled spirits was increased to $2.20 per gallon, and if withdrawn for beverage purposes, to $3.20, and a tax was imposed on rectitied spirits. The tax on wines was increased and taxes were imposed on sirups, soft drinks, carbonated beverages, etc. The tax on fermented liquors was made double the rate under the previous law.

Additional taxes were imposed on cigars, tobacco, and manufactures thereof.

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. l'nited States bonds bearing interest at a higher rate than 4 per cent to be accepted at par and accrued in

terest 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 (10 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 Felruary 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, ai d imposed an income tax, a war-profits and excess-profits tax, ani 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., -).


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, R. 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 1. Claflin, 97 U. S., 546. See also United States 1. 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.)


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, Albuqurquie.

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 her dquarters 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.

l'irginia.–Second district, collector's office, Richmond; sixth district, collector's office, Roanoke.

Washington.—Collector's office, Tacoma.
West Virginia.—Collector's office, Parkersburg.
Wisconsin.—Collector's office, Milwaukee.
Ilyoming.—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.

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