Interior, Department of the:
Additional room for clerical force in,
recommended, 4661.

Affairs of, discussed, 5760.
Appointments and removals in, re-
ferred to, 3669.

Building of, view of, frontispiece,
Volume XVII.

Business of, up to date, 7533.
Establishment of, referred to, 2704.
Fire in, discussed and recommenda-
tions regarding, 4405, 4407.
Fireproof roof for, recommended,
4690.

Increased number of law clerks in,
recommended, 4679.

Land decisions of, provisions for re-
view by court of, recommended,
7489, 7531.

Libraries in, consolidation of, re-
ferred to, 4738.

Problems of, discussed, 7816.
Recommendations of (1910), to Con-
gress, partly approved, 7464.
Separation of Patent Office from, rec
ommended, 4155, 4206.
Transfer of-

Pension Bureau from, to War De-
partment, recommended, 4060.
Territorial affairs from State De-
partment to, recommended, 4060,

4145.

Interlocking Directorates, question of,
discussed, 7917.

Internal Improvements.-There being no
provision in the Constitution for internal
improvements, the matter has always been
a subject of dispute. Since Aug. 7, 1789,
Congress has regularly appropriated money
for such improvements as lie strictly within
the Federal jurisdiction-harbors, beacons,
buoys, lighthouses, piers, etc. March 29,
1806, Congress authorized the president to
appoint three commissioners to lay out a na-
tional road from Cumberland, on the Poto-
mac, to the Ohio River, and appropriated
$30,000 for the expenses (406). The road
was to pass through several states.
national road was also projected through
Georgia, with New Orleans as its proposed
western terminus. March 3, 1817, Presi-
dent Madison vetoed a bill to set apart the
bonus and Government dividends of the
national bank as a fund "for constructing
roads and canals and improving the navi
gation of water courses," on the ground
that Congress had no constitutional power

A

to extend public revenue for such purposes
(569). May 4, 1822, President Monroe
vetoed an appropriation for preserving and
repairing the Cumberland road, on the same
general ground (711). President Jackson
also vetoed several bills providing for inter-
nal improvements (1046, 1056, 1201, 1337).
March 14, 1818, the House of Representa-
tives passed a resolution declaring that
Congress had the power to appropriate
money for the construction of roads and
canals and for the improvement of water
courses. March 3, 1823, the first appropri-
ation for the improvement of rivers and
harbors passed Congress. In April, 1824.
$30,000 was appropriated for the survey
of such roads and canals as the president
should deem of national importance, and
the act of March 3. 1825, authorized the
subscription of $300,000 to the stock of the
Chesapeake and Delaware Canal. Since
1861 the question of internal improvements
has ceased to be a party one, both parties
recognizing the right of Congress to appro-
priate money for public improvements.
(See River and Harbor Bills, Pacific Rail-
roads and Irrigation and illustrations oppo-
site 1745 and 1867.)

Internal Improvements (see also Rivers
and Harbors):

Acts on subject of, vetoed by Presi
dent-
Arthur, 4707.

Discussed, 4724.
Cleveland, 6109.
Grant, 4336.

Jackson, 1046, 1056, 1071, 1201,
1337.

Madison, 569.

Monroe, 711.

Pierce, 2789, 2790, 2919, 2920, 2921.
Polk, 2310, 2460.

Tyler, 2183.

Aid for, should be by separate bills,
4725.

Appropriations for, 1046.
Applied, 872.

On the Lakes referred to, 2957.
Recommended, 955, 2627, 4646.
Approval of bill for, explained, 1046.
(See also Rivers and Harbors.)
Board of Engineers for, examination
made by, 853, 873.
Constitutional

amendment relative
to, suggested, 398, 553, 587, 759.
Referred to, 786.

Discussed by President-
Adams, J. Q., 954, 982.
Arthur, 4646, 4707, 4724.
Buchanan, 3130.
Cleveland, 6109.

Fillmore, 2626.

Grant, 4336.

Jackson, 1014, 1046, 1071, 1164,
1201, 1337.

Madison, 569.

Monroe, 587, 711, 713.

Pierce, 2751,

2920, 2921.

2789, 2790, 2919,

Polk, 2310, 2460, 2506.
Roosevelt, 7222.

Taft, 7690. Tyler, 2183.

Expenditures for public works in
States and Territories referred to,

3591. Information regarding construction of roads transmitted, 594.

Lands granted in aid of, 1029, 3651, 4065, 4206, 5380.

Referred to, 872, 877, 879, 909, 987,

993, 1096, 1776, 2957. Surveys for, transmitted, 1027. Internal Revenue.-That part of the rev enue of a country which is derived from duties or taxes on articles manufactured or grown at home, on licenses, stamps, incomes, etc.-in fact. all revenue not collected on imports or exports. Until the early part of the World War, the internal revenue of the United States was derived chiefly from taxes on liquor and tobacco; but with the World War the income tax on corporations and on individuals and the excess war profits tax began to make up the bulk of the internal revenue of the United States. Before the close of the War, war-time prohibition of the manufacture and sale of alcoholic liquors, followed by Constitutional prohibition, had cut down the revenue from that source. By that time, the internal revenue had become far greater than the revenue from imports.

revenue

The $1,000,000 figure for the internal revenue of the United States was first reached in 1801. It then dwindled to practically nothing, until the opening of the Civil War saw the imposition of new war taxes. In 1866, the internal reached the high-water mark for the nineteenth century, $309,226,813. It then decreased to $185,000,000 in 1870, and to $125,000,000 in 1880. From that year until the Spanish-American War, the internal revenue was between $110,000,000 and $160,000,000 annually. In 1901, it rose to $307,000,000, then declined slightly until 1910. In recent fiscal years, the internal revenue has been as follows:

$1.50 per 1,000; over 3 pounds to retail at not over 5 cents each, $4 per 1,000; at 5 to 8, $6; 8 to 15, $9; 15 to 20, $12; at more than 20 cents each, $15 per 1,000. On cigarettes, not over 3 pounds per 1,000, $3 per 1,000; over 3 pounds, $7.20; on tobacco and snuff, 18 cents per pound cigarette papers, 25 to 50 papers, half cent; 50 to 100 papers, 1 cent; more than 100, half cent for each 50; on tubes, 1 cent for each 50 tubes.

AMUSEMENTS AND CLUBS

Taxes on Admissions and Dues: For admissions, 1 cent for each 10 cents or fraction, where the admission is above nine cents: upon tickets sold at news-stands, hotels, etc., at not to exceed 50 cents advance, 5% of the advanced price; if advance over 50 cents, 50%; 1% cents on each 10 cents of admissions to cabarets, roof gardens, etc., where admission charge is included in total charges for refreshments, etc., the admission charge being considered 20% of the total charge.

The above taxes are solely on admissions to activities conducted for a profit by a non-philanthropic agency.

Where dues or initiation fees of social, athletic or sporting clubs amount to more than $10, 10%; life members to pay at active membership rates annually. Dues to fraternal bodies operating on lodge system are exempt from this tax.

BEVERAGES

See Excise Laws.

EXCISE TAXES

See Excise Laws.

SPECIAL TAXES

Domestic Corporations: $1 for each $1,000 in excess of $5,000 of fair average value of capital stock for preceding year; Foreign Corporations, $1 for each $1,000 of average capital employed in business in United States.

In computing the tax, deposits and reserve funds required by law to be kept by insurance companies are not included.

Brokers, $50; if value of seat or exchange membership $2,000 to $5,000, $100; over $5,000, $150; Pawnbrokers, $100; Ship Brokers, $50; Custom House Brokers, $50; Proprietors of Theatres, Museums, and Concert halls, seating not over 250, $50; 250 to 500, $100; 500 to 800, $150; over 800, $150.

In cities, towns and villages of 5,000 or less, one-half of above for theatres, mu seums, and concert halls.

Circuses, $100; other Public Exhibitions or shows, $15 (not applicable to Chautauquas, industrial fairs or exhibitions under auspices of religious or charitable bodies).

Bowling Alleys and Billiard Rooms, $10 per alley or table; Shooting Galleries, $20; Riding Academies, $100; Hiring out Automobiles each auto, $10; if seating more than 7, $20.

Brewers, Distillers, Wholesale and Retail Liquor, and Malt Liquor Dealers, Manufacturers of Stills, for Federal licenses in places where such business is contrary to state or local laws, $1,000.

Manufacturers of Tobacco-annual sales not over 50,000 pounds, $6; 50,000 to 100,000 pounds, $12; 100,000 to 200,000, $24; over 200,000, $24, and 16 cents per 1,000

(or fraction) on excess. Cigar Manufactur-
ers-up to 50,000 cigars, $4; 50,000 to
100,000, $6: 100,000 to 200,000, $12;
200,000 to 400,000, $24; over 400,000, $24
and 10 cents per 1,000 (or fraction); cigar-
ettes, 6 cents per 10,000 (er fraction).

Yachts, Pleasure, Motor, Sailing Boats,
not used exclusively for commercial pur-
poses, over five net tons and over thirty-
two feet in length, between thirty-two and
fifty feet, $1 for each foot; between fifty and
one hundred feet, $2 for each foot; and
over one hundred feet, $4 for each foot.
This tax is upon the use of such pleasure
boats, and is payable every year on July
1 it applies also to purchases of new boats.
(See also Excise Laws for additional taxes
on the purchase of boats.)

Opium, etc. Importers, dealers and dis-
pensers of opium, coca leaves, and deriv-
ntives and compounds thereof, must register
with internal revenue collector of their dis-
tricts and pay taxes as follows-Importers,
manufacturers, compounders, $24 annually;
wholesale dealers, $12 annually; retall
dealers, $6 annually; physicians, dentists
and other lawful administrators, $3 annually.

STAMP TAXES

On Bonds, Certificates of Indebtedness,
Corporate Securities, 5 cents on each $100
of face value or fraction thereof; on each
original issue of capital stock, 5 cents on
each $100 (or fraction), stamps to be
affixed to stock-books, not to certificates;
on Sales or Transfers, 2 cents on each
$100; Produce Exchange sales, for each
$100, 2 cents; Promissory Notes, and
Drafts up to $100, 2 cents, and 2 cents
on each additional $100; Deeds (real es
tate) $100 to $500, 50 cents, for each ad-
ditional $500, 50 cents; Custom House en-
tries, up to $100, 25 cents; $100 to $500
50 cents, over $500, $1; for Withdrawals,
50 cents; Passage Tickets (on Vessels), sold
or issued in U. S. to place not in U. S.,
Canada or Mexico, $10 to $30, $1; $30 to
$60, $3; over $60, $5; Proxies for voting
at election of officers, or at business meet-
ings, 10 cents; Powers of Attorney, 25
cents (not applicable to pensions, back-pay-
bounty, or claims from U. S., or to those
required in bankruptcy cases); Playing
Cards, 8 cents per pack; Policy or Document
whereby insurance is made or renewed upon
property within United States against peril
in transit or by fire, lightning, tornado,
wind-storm, or armed riot, etc., by foreign
agency, 3 cents on each dollar or fraction
thereof of premium charged, except that pol-
icies of reinsurance are exempt.

CHILD LABOR TAX

Operators of mines where children under
16 have been employed, during any part of
taxable year and mills, canneries, work-
shops, or factories where children under
14 have worked or where children under
16 worked more than eight hours a day
or six days a week or after 7 P. M. or

Internal Revenue. (See Revenue, Pub-
lic; Finances; Taxation; Income Tax;
Corporation Tax; Inheritance Tax;
Excise Tax.)

Internal Revenue Collection Districts:
Changes in, 8724.
Reduction in, 4767.

Internal Revenue, Commissioner of:
Office of, discussed and recommenda-
tions regarding, 3985.

Taxation plans to be laid before Con-
gress by, 8811, 8885.

(See also Treasury Department.)
Internal-Revenue Stamps referred to,
3903.

Internal Taxation. (See Taxation.)
International African Association. (See
Congo Free State.)

International American Bank: Charter for, recommended by President Benj. Harrison, 5560. Establishment of, recommended by International American Conference, 5505.

Discussed by, 5560.

International American Conference.Oct. 2, 1889, on the invitation of the United States, an international conference of representatives from the United States and seventeen states of Central and South America, also including Mexico and Haiti, assembled at Washington. This conference is known as the Pan-American Congress. The object was to adopt some plan of arbitration for the settlement of disputes and the improvement of business relations and means of communication between the countries. Santo Domingo was the only state to refuse the invitation. Before assembling as a congress, the delegates were taken on a tour of the country to give them an idea of the extent and resources of the United States. After traveling 6,000 miles they returned to Washington. The proceedings of the congress resulted in extending a knowledge of the commercial status of the various countries and the publication of an extensive series of proceedings, debates and recommendations. The body adjourned April 19, 1890. The Bureau of American Republics (q. v.) was established at the suggestion of this congress.

International American Conference:
At Washington-

Advantages of, 6679.

Arbitration, international for, action regarding, 5518, 5623, 5874. Centennial celebration of discovery of America, resolution of, regarding, 5512.

Discussed, 5369, 5467, 5542. Extradition, reports on subject of, adopted by, 5514.

Importations and exportations, rec-
ommendations of, 5506.
Intercontinental railroad, survey
of route for, recommended by,
5504.

International American bank, es-
tablishment of, recommended
by, 5505.
Discussed, 5560.

International American monetary
union, establishment of, recom-
mended by, 5513.

International arbitration, reports
on, adopted by, 5518.
Referred to, 5623, 5874.
International bureau of informa-

tion at Washington, establishment of, recommended by, 5506. International law, adoption of uniform code of, recommended by, 5513.

Latin-American library, establishment of, recommended by, 5506. Memorial tablet in State Depart

ment to commemorate meeting

of, erection of, recommended by, 5514.

Panama Canal and, 6827. Patents, trade-marks, and copyrights, report of, concerning protection of, 5512.

Post dues and consular fees, recommendations of, regarding uniform system of, 5514.

Postal and cable communication, establishment of improved facilities for, recommended by, 5511.

Public health, recommendations of, for protection of, 5513.

Reciprocal commercial treaties recommended by, 5509.

Steamship service, establishment of rapid, recommended by, 5491. (See also 5511.)

Weights and measures, report of, on, 5513.

International Association of the Congo. (See Congo Free State.)

International Bureau of Exchanges, establishment of, recommended, 4681. (See also Exchanges for Official Documents.)

International Bureau of Information, establishment of, at Washington, recommended by International American Conference, 5506.

International Commission of Jurists. (See Jurists, International Commission of.)

International Congress of School Hygiene, appropriation recommended for, 7841.

International Conventions:

Discretionary authority of Presi dent

To invite nations to attend, on subject of coinage recommendations regarding, 5877.

To send delegates to, recommenda