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INTERNAL REVENUE 174 INTERNATIONAL LAW 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 na- tional 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 On Jefferson's accession to the presidency, and on his recommendation, all internal taxes were repealed in 1802, and no others were authorized till 1813.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 wei-e reimposed. These were to cease a year after the close of the war, for the maintenance of which they were levied; but they were afterward con- tinued 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 domestic manufactures other than sugar, snuff and spirits, such as iron, candles, hats, playing-cards, um- brellas, beer, ale, harness, boots, plate, household furniture, gold and silver watches, etc. The return of peace brought the abolition of direct taxes, 3xcise 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 appor- tioned 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 25 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 sub- mitted without opposition to the necessi- ties of the case. Extensive reductions were made after the war had ceased by various acts in J866, 1867 and 1868. Further reductions were made in 1872. By the Revenue Act approved June 13, 1898, special taxes were levied to meet the expenses of the war with Spain. At the declaration of war against Germany, in 1917, the necessity arose of increasing the revenue to ' a vol- ume hitherto unprecedented. Congress passed new measures and increased the taxation under old laws. Among the new legislations v/as an income tax, an emergency revenue tax, and excess prof- its taxes. From these and other sources there was received in 1918 the vast sum of $3,696,043,484 in internal revenue. This was further increased in 1919 to $3,840,230,994. These sums were derived chiefly from the income and profits tax, which in 1919 amounted to $2,600,783,902; the tax on distilled spirits and alcoholic beverages amount- ing to $483,050,854; the tax on tobacco and tobacco manufacture amounting to $209,391,000; and the tax on public utili- ties amounting to $237,839,572. The col- lection of these taxes, especially those on excess profits and on luxuries, resulted in considerable dissatisfaction. It was charged that the excess profits tax was largely responsible for the high cost of food and other commodities, and plans were made by the financial committee in the House and the Senate to modify or abolish entirely certain of these objec- tionable taxes in 1921. INTERNATIONAL, THE. See SO- CIALISM. INTERNATIONAL COPYRIGHT- See Copyright. INTERNATIONAL LAW, that code of rules by which nations have agreed to be governed in their relations with each other. It differs from the codes of law governing the internal affairs of individ- ual states in the fact that its rules are less definitely fixed and that there is no authority behind and above it, with power to interpret or enforce its provi- sions and to punish those guilty of vio- lating them. In the absence of such judicial and administrative authoritj^ it depends for its vitality upon the good faith and mutual understanding of those by whom and for whom it has been cre- ated, quickened by a wholesome respect for the opinion of the world and an equally wholesome realization of the consequences which may follow upon its violation. The world has re- cently had a striking demonstration of what these consequences may be in an ex- treme case, and as a result of this demon- stration it is safe to say that Interna- tional Law which in 1914 seemed to be dead, is in 1921 more vigorously alive than it has ever been at any previous period in its history. The fundamental principles of Inter- national Law are fairly well established. In theory they coincide with the prin- ciples of justice, humanity, courtesy and reasonableness which are supposed to regulate the relations of individuals in their intercourse with each other in any civilized and especially in any Christian community. The rules governing the ap-