The 1862 tax law also established the Office of the Commissioner of Internal Revenue, which was given the power to assess, levy and collect taxes, and the right to enforce tax laws through property and income seizures and through prosecution.

• 根据1862年通过的税法还设立了“国内税收委员办公室”，这一机构有权评估和征收税款，并可通过剥夺财产和收入，以及提出刑事起诉等手段征税。