it unjust thus indirectly to tax them in the price of articles consumed in order to improve the harbors of the sea-coast States, and although this practice was in isolated cases continued until the middle of the century, it was generally discontinued much earlier. As early as 1806 the improvement of roads by the National government was conceived in order to indemnify the interior States (see Cumberland Road), and in 1823 the improvement by the National government directly of rivers and harbors was begun. The Republican (Democratic-Republican) Presidents, Jefferson, Madison and Monroe, opposed these improvements as unconstitutional, although toward the end of his term Monroe became more favorable to the system. John Quincy Adams was a warm advocate thereof and Jackson its stern opponent. Although the Democrats opposed any general system of improvements they continued to apply funds to particular purposes. The Whigs now adopted the system originated by the Democrat Jackson, namely, the distribution of the surplus among the States. (See Surplus.) But once did the Whigs attempt to put this into execution, and then in 1841 the veto of President Tyler, at odds with his party in Congress, put an end to that scheme, which has not since been revived. The introduction of railroads has done away with the question of improvements for roads, while a system of assistance to the railroads by means of the grant of land along the line of their route has sprung up. These grants have been made to many railroads in new sections of the country; enormous tracts, in several cases between forty and fifty million acres being so granted. From this policy a revulsion has now set in, and the present tendency is to the recovery of as much of the land so granted as has not been earned by a strict compliance with the terms of the grant. To this both of the great political parties stand committed. (See Party Platforms.) The aid rendered the Pacific railroads is referred to under that head. In 1860 both parties favored the completion of this work by the government. (See also River and Harbor Bills.)

Internal Revenue. The moneys collected under the internal revenue bureau in the Treasury Department are called the internal revenue of the United States. The term includes most of the receipts from national taxes except customs duties, but as commonly restricted it does not embrace receipts from the sale of public lands, patent fees, postal receipts, and the like, which are really sources of internal revenue. Under Article 1, section 8, clause 1, of the Constitution, Congress has power to lay and collect taxes, duties, imposts and excises but all duties, imposts and excises shall be uniform throughout the United States." Section 9, clause 4, of the same article, provides that direct taxes shall be apportioned among the States only in proportion to the population. The first internal revenue tax imposed by Congress was by the Act of March 3, 1791, which provided for a tax on distilled spirits of domestic manufacture, discriminating in favor of those produced from domestic materials and against those produced from foreign materials. The enforcement of this tax led to the Whisky Insurrection (which see). In 1794 taxes were levied on carriages, retail selling of wines and foreign distilled liquors, on snuff, sugar and sales at auction. In 1797 taxes were laid on stamped vellum, parchment and paper. In 1798 the first direct tax of its kind, one of $2,000,000, was apportioned among the States, and it was proposed that it should be levied on dwelling-houses, slaves and land. The tax of 1791 was levied to establish the principle of national taxation; that of 1794 from fear of hostilities with England; that of 1798 because of the threatened war with France. On Jefferson's accession to the presidency, and on his recommendation, all internal taxes were repealed in 1802, and no others were authorized till 1813. Then the war with England necessitated an increased revenue, and most of the old taxes were re-imposed. These were to cease a year after the close of the war, for the maintenance of which they were levied, but they were afterward continued for a while for the payment of the national debt. In 1814 increased need of money led to

an augmentation in the amount of these direct and other internal taxes, and to the first imposition of taxes on other domestic manufactures than sugar, snuff and spirits, such as iron, candles, hats, playing-cards, umbrellas, beer, ale, harness, boots, plate, household furniture, gold and silver watches, etc. The return of peace brought the abolition of direct taxes, excise duties and other internal taxes, and from 1818 to 1861 none of these were levied. The Civil War forced a renewal of the internal revenue system, and in 1861 a direct tax of $20,000,000 was apportioned among the States, though it was not collected till a year later. On July 1, 1862, an exhaustive internal revenue act was passed, levying taxes on all sorts and kinds of articles too numerous to mention, on trades, incomes, sales, manufactures, legacies, etc. The bill was ill-considered and needed frequent modifications. More than twenty-five acts on the same subject were passed within the next six years. A few industries were taxed out of existence, but all were more or less disturbed. However, enormous revenues were raised and the people submitted without opposition to the necessities of the case. Extensive reductions were made after the war had ceased, by various acts in 1866, 1867 and 1868. Further reductions were made in 1872, when, among others, stamp taxes, except that of two cents on checks, drafts and orders, were abolished. Various acts since 1872 have reduced the subjects of internal revenue taxation to their present numbers, tobacco, spirits, fermented liquors, bank circulation and, by Act of August 2, 1886, oleomargarine. The following is a table of receipts from internal revenue taxes from 1792 to 1887; up to 1820 by calendar years, and after that by fiscal years ending June 30th. (Some taxes due but unpaid were collected in the omitted years, but the amounts were small.)

The total amount derived from internal revenue from 1789 to 1887 is $3,568,289,457. The following table shows in greater detail the internal revenue for 1886 and 1887, and the increase or decrease in the latter over the former:

International Law consists of rules for the conduct of different nations and their subjects with respect to each other, which rules are deduced from reason, justice

and the nature of governments. In the ancient world one nation had few rights which another was bound to respect. International law in anything like a systematic shape is a modern product, and the general recognition of it is yet more recent. Many of its important principles are still in the stage of development, though minor questions, such as the treatment of embassadors, have long been settled. Treaties, declarations of war and international documents and discussions generally, together with the works of great writers, constitute the body of international law. It may be divided into three departments: first, principles regulating the conduct of states to each other; second, principles regulating the rights and obligations of individuals arising out of international relations; third, principles regulating the conduct of individuals as affected by the internal laws of other nations. International law differs from the internal law of States in this, that there is no final authority to compel its observance or punish its breach; yet public opinion and combinations of other nations are a potent check on the one that would disregard its obligations. During the last generation much has been done to secure recognition from civilized nations of certain general rules governing their actions toward each other, such as the rights of neutrals and the question of blockades, and long steps have been taken toward the substitution of arbitration in place of war in the settlement of international disputes.

Inter-State Commerce Act, The, was passed by the Senate January 14, 1887, by a vote of 45 to 15, and by the House on January 21, 1887, by a vote of 178 to 41; it was approved by President Cleveland February 4, 1887. The act provides for the appointment of an Inter-State Commerce Commission, consisting of five members. These shall not be connected in any way with common carriers subject to the provisions of the act, nor are they to engage in other business; not more than three are to be of the same political party; they are appointed by the President and confirmed by the Senate, the first members for the terms of two, three, four, five and six years