In the 1862 law the amount of income declared by a person not in the employ or service of the United States

Though the Internal Revenue Act of 1862 was lengthy, it contained one particular provision that illustrates much about the true character of the income 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,...and the same so declared shall be received as the sum upon which duties are to be assessed and declared." (Revenue Act of 1862)

An 1864 revision of the tax authority allowed the government to challenge what it had grounds for deeming false or fraudulent declarations of taxable income, but only by making a contrary return of its own based on contrary knowledge in its own possession (such as that of "paymasters" as in the provision in Section 86 at which we looked a moment ago in Question 4, or personally-conducted inventories of taxable objects, or administrative knowledge of such activities as the exploitation of federal lands), and sworn by one of its officers under penalties of perjury.