Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-01-30
OFFICE OF INTERNAL REVENUE.
WASHINGTON, January 25, 1866.

OFFICE OF INTERVAL REVENUE,
WASHINGTON, January ., 1866. }
The position taken by the petitioners brings me at
once to the question whether in determining what
constitutes real estate am to be guided in admin
lsterlng the internal revenue law by the judicial de-
clsons or legislative enactments the several States
era in its application to all the States without ref
erenee to. such decisions and enactments.
By section 1876, act of 1864, Q3 Statutes at Large
80 it is declared that for the purpose of this act
the term real estate shall include all lands, tene-
ments, and hereditaments, corporeal and incorpo-
real" But the questions at once arise what are
lands, tenements, and hereditaments and what's the
rule of Interpretation to be applied these terms
agriculture when in actual for the Improvement
OF plantation, are considered accessories" of
such plantation, and the deed which conveys the
plantation carries with it the title to such animals
and implements. They are included by the law of
that State within the definition of real estate as given
cluded. And of certain leasehold interests in land
which in some States are included in the above sta
tute definition, and in other States are not included
Section 81 act of 1889 Stat at Large, 92) provides
that the laws of the several States, except where
the Constitution, treaties or statutes of the United
States shall otherwise require or provide shall be re-
gardcd as rules of decision in trials at common law
IN the courts of the United States where they apply
Without referring to the many judicial decisions
that have been made under the above section, and
without attempting TO make any distinction in the
application Of the rule. between those arS
ing Ill the administration of the revenue law and
those arising in the courts of the United States,
the inquiry may properly be made whether the case
presented does not come within the exception stated
in the statute. 1t is very clear that the laws of the
several States are net to he made rules Of decision
where the Constitution or statutes of the United
States shall otherwise require or provide.
Now: section 8. article ! Of the Constitution, in
providing that Congress shall have power lay and
collect taxes duties. imposts and excises" at the
same time expressly declares that all duties i'm
posts and excises shall be uniform throughout the
United States.''
But if Congress, in imposing taxes and duties must
adopt rule that is uniform. it would seem to be the
imperative duty of executive officers in applying
rule to do it in such manner as to produce uni
form result, so far practicable. And in the con-
sructon of section 126, already referred to, know
of no way in which uniformity of result can be at
tained except by deciding that the words of defni
ton. used therein, shall be taken and understood
cordng to the meaning given to them by the local
laws Of the several States.
decide, therefore, that the terms used to define
real estate in section 49, act of 1862 do not include
mules and implements of agriculture, although they
may be included in those terms, according to the
meaning given to them by the cvicode of Louisiana.
Very respectfully,
E. A. ROLLINS Commissioner.
CHARLES SMITH, ESD, Collector, &c., New Orleans