ABSTRACT
A tax is the assessment of a sum of money on persons or property to defray the expenses of government. Taxation on property is either "direct" or "indirect". The expenses of the United States Federal Government are paid by the internal revenue and the duties on imports. The internal revenue is the tax on tobacco, cigars, etc., and distilled spirits and fermented liquors. The waters and shores of the United States are divided into collection districts, in each of which there is one port of entry and one or more ports of delivery. All ports of entry are also ports of delivery. The principal officer of every district is the collector, who is assisted by deputy collectors, surveyors, appraisers, weighers, gaugers, inspectors, etc. The duties vary in the several collection districts and ports. An importer desiring a permit to land merchandise presents his invoice, with the consular certificate, bill of lading, and a formal entry attached.
