Overview

This volume presents the complete text of ""The Tariff Act of October 3, 1913,"" also known as the Underwood-Simmons Act. This landmark legislation significantly lowered tariff rates and reintroduced the federal income tax after a lapse of several decades. Included are the full provisions related to income tax and customs administrative procedures as well as a comprehensive index for easy reference. A vital resource for historians, economists, and legal scholars, this publication offers direct insight into the economic policies of the early 20th century United States and the evolution of federal taxation. It captures a pivotal moment in American fiscal policy, reflecting the shifting attitudes toward trade and domestic revenue generation at the beginning of President Woodrow Wilson's administration. This edition preserves the original text, providing an authentic representation of the law as it was enacted and understood at the time. 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 was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. 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. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. 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.

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9781024102512

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