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WAR REVENUE LAW

1914.

AN ACT TO INCREASE THE INTERNAL REVENUE,
AND FOR OTHER PURPOSES
Approved October 22, 1914

ANNOTATED

WITH REFERENCE TO EARLIER ACTS AND

TO OTHER EXTANT LAWS

TABLE OF CASES, INDEX, ETC.

BY THE PUBLISHER'S EDITORIAL STAFF.

MB

ALBANY, N. Y.

MATTHEW BENDER & CO.

COPYRIGHT, 1914,

BY MATTHEW BENDER & CO.

5

William Boyd Printing Co., Albany, N. Y.

PREFACE.

EXCUSE IF NOT JUSTIFICATION

"The War Revenue Act has been especially productive of doubtful questions."-Report of Atty. Gen., 1898, p. iii.

According to the latest official record, based upon the figures of the Department of Justice, there were 4,431 cases on Internal Revenue Law pending in the Federal courts. (Report of Commissioner for 1913, p. 18.)

The new Act repeals nothing and adds or revives much statute law-much of the very sort of thing in the way of hasty legislation which makes for litigation, as well as administrative difficulty.

[iii]

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