In the 1862 law those living in the United States and citizens living abroad (and not in the employ or service of the United States)

Each individual was to declare how much income he or she received which was subject to the tax:

"Sec. 93. And be it further enacted,...that any party, in his or her own behalf,... shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Commissioner of Internal Revenue,...the amount of his or her annual income,... liable to be assessed..."