What Put the Word “Voluntary†in Federal Taxation?
By Dr. Eduardo M. Rivera Washington, D.C., December 24, 1872. According to an act of Congress of that date, 27 Stat 401, assessments of all federal taxes, which were heretofore made by persons in the Offices of Assessor and Assistant Assessor, would, by July 1, 1873, be performed by the Collectors of Internal…