This book is a collection of the decisions issued by the Office of Commissioner of Internal Revenue between 1862 and 1889 on the interpretation and implementation of the internal revenue laws in the United States. It covers a wide range of topics, from income taxes and excise taxes to alcohol and tobacco taxes. The book provides a historical perspective on the evolution of the US tax code and its administration. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.