Interior, Department of the: Affairs of, discussed, 5760. Building of, view of, frontispiece, Business of, up to date, 7533. Increased number of law clerks in, Land decisions of, provisions for re- Libraries in, consolidation of, re- Problems of, discussed, 7816. Pension Bureau from, to War De- 4145. Interlocking Directorates, question of, Internal Improvements.-There being no A to extend public revenue for such purposes Internal Improvements (see also Rivers Acts on subject of, vetoed by Presi Discussed, 4724. Jackson, 1046, 1056, 1071, 1201, Madison, 569. Monroe, 711. Pierce, 2789, 2790, 2919, 2920, 2921. Tyler, 2183. Aid for, should be by separate bills, Appropriations for, 1046. On the Lakes referred to, 2957. amendment relative Discussed by President- Fillmore, 2626. Grant, 4336. Jackson, 1014, 1046, 1071, 1164, Madison, 569. Monroe, 587, 711, 713. Pierce, 2751, 2920, 2921. 2789, 2790, 2919, Polk, 2310, 2460, 2506. Taft, 7690. Tyler, 2183. Expenditures for public works in 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 The chief items in the internal revenue tax in recent years have been as follows: (or fraction) on excess. Cigar Manufactur- Yachts, Pleasure, Motor, Sailing Boats, Opium, etc. Importers, dealers and dis- STAMP TAXES On Bonds, Certificates of Indebtedness, CHILD LABOR TAX Operators of mines where children under Internal Revenue. (See Revenue, Pub- Internal Revenue Collection Districts: Internal Revenue, Commissioner of: Taxation plans to be laid before Con- (See also Treasury Department.) Internal Taxation. (See Taxation.) 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: 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- International American bank, es- International American monetary International arbitration, reports 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 |