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The Tariff Act of October 3, 1913

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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 direc...