Oerry O'Ijauus iumislics the Brook. lyn Eagle wil tl the l'ullowing completo and lucid exposition of tku internal revenne luw ; The luw is very cloar vuen jou understaud t. The governuient cs;pocts every nian lo have. an Lcotne. At the sumo time it requires Lini to swüar to Uu; tact. A man tliat has got no income eau swear that he h;ui, and it' ho pajs the }(U8 ou it, tho lavv dou't iusist on Lis tuking the uiQuey back. The collector of reveuue is authoriztd to reccive all he eau gut, aud Jjands txa rnuch as hu can aft'ord over to the goverouieiu. The A-sessor'a business is to see that evory mug assesses himaelf. If a citi.en failp to assess himself in any suui, the Assessor is auihorized to doublé the amount aud add ouu hundred por cent ta it. If the Assessor thinks a pitizeo has aHsessed himself too tnuch, the law ro(juires the Assessor to say nothing about it, for leur of hurtiug tiiü citizen's loei ings. Kevunue derivud fiora all sources is tuxable ; but a man is not requii-ed t(j J'íiy tases on what he borrows, utilosa he pays it back, whieh may be taljep as an evidenee ol his ability to support the governuiiiiit. A man muy deduct the reat of the bousc ho lives in, whclhur hc jiays liis uudlord or not. Thal's the landloid's business. When the man uwns tha iiouse lic lives in, he is not authorizud t ) doduct the wages of his servaut girl from his taxable income. Wheu a miu and vvife have each ara'e ineonies atid dou't live together, fand (he wifo boards with hor uunt, who is u widow and lias property of hor owu in goverument securit e-, real osta'es or oil stock, and the husband is öot iu the habit o!' paying his wifo's board or uiiilinery biil-, ilia tux lor which he is liable will depend upon the amount (.f his revonue, if ho hus auy, Hii wife's aurit cunnot be held liable tor his iocome tux unless the man should die and leave hie roperty to her ; but should he dio and eave uo property, then ihe assessor nay remt the uunt'a incouie taS, ex cept od what she aetually owus. If a uiaa fails to malie aoy return, ho assessor may mako oue for him, and allow him any noomo he thinka proper, -u oase the man should not bü iu roceipt t' such inceme, the governmeut is uot bound to pay it to him. Iu uiakiug returns of revenuo derii'ed Vo.n business ti ausactions of u ccitaiu, unce:taii), or anv other charMutcr, the iuv reijüire.s a business niau to speciii o .lly s ate niuoh Le has made, aud w eau make as much as he likes, but he leed not deduct his loases. A merohaiit who haa wade fifty thouaaud dollars this year, on indigo, oannat deduct sevonty-üve thousand dollars he iost, iu 184U, on gum-ouwrie aud beeswax. Young men on salaries of twelvc hundred a year, uho epeud fivo thousand, are tiet requirod to pay full tax on the lattor amount, :is (he tax is a tux on in ouiiie, not on outgo. A young inau who is eutirely dependeut 08 his agod inother for support is not requirod to pay her tax. Gentlemen who weut to Caua4a to avoid the dra ft, and wero supported by their foud relations until the cruel watwas over, are uot liable to be taxed unless they return to the United States. Orphans over twenty-ouu years of age lire liable for ineometas. Thesu deci-sions are aot from the eomuiissioner, and ure oonscquently ruliable.