United States. Department of the Treasury. "Internal Revenue," in United States. Department of the Treasury. "Annual Report of the Secretary of the Treasury on the State of the Finances for the Year 1891," Annual Report of the Secretary of the Treasury on the State of the Finances (1891) : 42-44. https://fraser.stlouisfed.org/title/194/item/5537/toc/243804 , accessed on July 16, 2024.