OFFICERS OF INTERNAL REVENUE
seventy-one, words importing the singular number may ex-
tend and be applied to several persons or things; words im-
porting the plural number may include the singular; words
importing the masculine gender may be applied to females;
* = * the word ‘“ person” may extend and be applied to
partnerships and corporations, and the reference to any
officer shall include any person authorized by law to per-
form the duties of such office, unless the context shows that
such words were intended to be used in a more limited
sense; and a requirement of an “oath” shall be deemed
complied with by making affirmation in judicial form.
Sec. 2. The word “ county ” includes a parish, or any other
squivalent subdivision of a State or Territory of the United
States.
SEC. 8. The word “ vessel” includes every description of
water craft or other artificial contrivance used, or capable
of being used, as a means of transportation on water.
SEc. 4. The word * vehicle ” includes every description of
rarriage or other artificial contrivance used, or capable of
being used, as a means of transportation on land.
Sec. 5. The word “company” or *‘ association,” when
nsed in reference to a corporation, shall be deemed to em-
brace the words * successors and assigns of such company
or association,” in like manner as if these last-named words,
or words of similar import, were expressed.
Person includes corporations. (23 Int. Rev. Rec. 141;
L5 Op. Atty. Gen., 230.) The term “ corporation,” as used in
the acts of Congress touching internal revenue, does not
include a State. The term “person” does not include a
State. (12 Op. Atty. Gen., 176.)
A railroad wholly owned by a State and operated by it is
not taxable under United States revenue laws. (George v.
Atkins, 1 Abb. (TU. 8.), 22; 8 Int. Rev. Rec., 113.)
When a State engages in commercial business for a profit,
it can not claim exemption from taxation on the principle
‘hat it is a tax on the instrumentalities of the State govern-
ment. (South Carolina ». United States, 39 Ct. Cls., 277:
T. D. 759; 199 U. S., 437; T. D. 961.)
As to the meaning of the term “revenue law.” (United
States v. Hill, 123 U. S., 681.)
The general provisions of chapters 2 and 3 apply to taxes
imposed by subsequent legislation containing no provisions
to the contrary. (United States v. Barnes, 222 U. S., 513:
T. D. 1751.)
y Sec. 3141. [Amended by act of February 27, 1877 (19
Stat., 248).] For the purpose of assessing, levying, and
collecting the taxes provided by the internal-revenue
laws, the President may establish convenient collection-
districts, and for that purpose he may subdivide any
State, Territory, or the District of Columbia, or may
unite two or more States or Territories into one district,
and may from time to time alter said districts: Provided,
That the number of districts in any State shall not exceed
the number of Representatives in Congress to which such
State was entitled in the Th rty-seventh Congress, except
n such States as were entitled to an increased representa-
tion in the Thirty-eighth Congress, in which States the
number of districts shall not exceed the number of Rep-
resentatives to which any such State was so entitled : And
provided further, That in the State of California the
President may establish a number of districts not ex-
7"
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Collection dis-
tricts.
