- quote -

The Department of Homeland Security?
No, I guess not.

According to the act of Congress that established the
Treasury Department [see URL below], tax (revenue)
collection and accountancy appears to have been the
responsibility of multiple departments within Treasury.

http://www.thecre.com/fedlaw/legal1/act-congress.htm

Bill

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Dick Adams wrote:

- quote -

Strictly from a small cell in my brain that has still
retained a bit of knowledge from AH 101: Federal excise
taxes were collected by the local county tax collector. The
county remitted the funds to Uncle Sam.

--
Alan
http://taxtopics.net

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- quote -

perhaps things were not so bureaucratic that they didn't
need departments or bureaus?

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Dick Adams wrote:

- quote -

Even if they were not called the internal revenue service
there had to be some organization that existed for the
entire history of our beloved country. The treasury existed
for this entire time and they also collected import duties.
There were folks who collected that. To find out more I
suggest that you you read the Congressional Record. As an
undergraduate I remember reading some interesting
accountings from Indian Agents back then. Maybe someone has
digitized the whole mess. That would make the search easier.
I know the CSA Constitution(s) are on the web.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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Dick Adams wrote:

- quote -


Revolution and for a while after: colonies make voluntary
"contributions" - bad system, the Feds go broke

1787 - constitutional convention
1789 - feds have power to tax
tried to make due with external taxes (customs duties, etc.)
1791 - 1st internal taxes - distilled spirits, tobacco
later years: crrriages, suff, sugar refining, ...
1798 - property tax adopted

Administration
1791 - delegated to Treasury dept, established 14 revenue
districts, each headed by a "supervisor of revenue" apptd by
the president and operating under the direction of an
assistant secretary of the Treasury. That secretary became
known as "Commissioner of the Revenue"

Jefferson became president, dismantled the entire system,
abolishing all internal taxes. Lasted for 10 years.

1812 War (remember, these were days when we paid our bills)
Revived "Commissioner of the revenue" and some excise taxes.

After the war, revert to external source taxes

Civil War: July 1 1862 Congress creates position "Tax
Collector" in the Treasury dept, to be know as the
Commissioner of Internal Revenue. Up to 182 collection
districts, President appts collector as assor for each.
Income tax created, 3% to 5% and incomes > $600. Staff
was the "Bureau of Internal Revenue"

1870 Progressive rates abandoned, inheritance tax repealed.

1872 (an election year) income tax repealed

Next 41 years taxes were tariff and excise. Taxes were
used to regulate business. 1886 tax on sale of
oleomargarine, for example. Amusingly - the tax didn't
restrict production, instead it raised a lot of revenue
as production increased. Bureau of Revenue inspected
oleomargarine factories, analysed samples of oleo..
and butter in its labs.

1894 Congress passes new income tax

1895 Supreme Court declares income tax unconstitutional

1913 Constitutional amendment reviving income tax

1914 January 5 Bureau of Revenue issues form 1040

1919 Bureau of Revenue creates Intelligence Division
(that later got Al Capone and other for tax evasion)

1919 18th amend. passes, Bureau given the job of
enforcing prohibition. BY 1925 3700 employees working
alcohol and naroctics enforcement.

Bureau gets new hdq. as Federal Triangle is built.
Design inspired by Somerset house - home of Britian's
tax collection agency.

..........

For the complete article, see "A Historical Guide to
the U.S. Government", George T. Kaurian ed., Oxford,
1998.

dick w

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A relative of mine called me about a recipe for Maple Wine
(that's a story for another time) and asked me how much she
was allowed to make a year without registering somewhere.
I told her "At the price of maple syrup, more than you can
afford." But the answer is 100 gallons per adult with a
maximum of 200 gallons per household.

Afterwards I was thinking about this. Alcohol taxes are
part of the IRC. But the Whiskey Tax came in 1791 and the
IRS was not formed until the War of Northern Aggression.
There were Tax Collectors in 1791 and they were treated as
badly as King John's Men in Robin Hood. At least one was
tarred and feathered and another had his house burned down
in the middle of a shoot out. These acts were part of the
Whiskey Rebellion which Washington himself rode out with a
militia to quash.

These collectors had to work for Alexander Hamilton who was
Secretary of the Treasury. But what was department to which
these collectors reported before the IRS was created?

Dick

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