Brand New
1988
$34.95
United States Civil War Revenue Stamp Taxes
by Michael Mahler
An essential guide to learning about Civil War-era taxation, especially those aspects of the tax laws which called for stamps taxes — taxes paid by purchasing revenue stamps and affixing them to the object of taxation. The first tax measures were signed into law in July of 1862. As of 1865, the Treasury Department approved the imprinting of stamps directly on bank checks and documents as an alternative to affixing adhesive revenues.
The first part of the book is a transcription of the various tax statues and subsequent revisions. The second part consists of transcripts of Commissioner of Internal Revenue rulings and decisions on various tax matters, many of them brought to his attention by members of the public. Yes, there was a time when citizens could write directly to the Commissioner and ask for clarification on how much (or if) taxes were due. This section of the book is quite enjoyable and definitely not a dry read!
Last but not least, the book includes a table that makes quick work of figuring out when tax rates were changed and repealed.
Brand new condition, with dust jacket. © 1988 Castenholz and Sons