The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1862-07-30
IQEE1CIAL.l
LAWS OF TAE UAITED STATES
Passed at the second essi0n Of the Thirty
seventh Congress.

Passed 0e e0c second Se n8lOu OF tne o1Hty'
seventh Congress.
lPruc-No s7.l
An ACT provide Internal Revenue tosupport the Gov
ernment and pay Interest the Pubic Debt.
Be enacted ty ne Senate and House Of Hepressmsot,ss
" tas Crxsd Xa;ss y AnsrSco, ~ COaSvss assssstIea
IhAi FOR te purpose vi sapcrntendnS LIE collection o
Internal duties stamp duties licenses OF taxes imposed
W this act, which may De hereafter lmescd AID o
assessing lie saline, o;ce Is hereby created Ia the
Treasury Department to be called the Office Of the Com
Internal Revenue the President OI the
United states Is hereby authorized u nominate anc
with the advice and consent oi the Senate u appoint
ry Vi 81 49, shall be charged, and hereby chArS
CD under the direction of ths secretary VI the treasury
with prepai Ag all the instructions, regulations cuee
lions forms blanks, stamps and licenses, and oIstribu
ting The ANY part Thereof snG all other nat
tsrs pertaining 70 the assessment and coecton VI The
cut,cs stamp dut.es LICENSES and taxes which may be
necessary " carry this act into effect and with the gen
ersI superintendeIce Of his oce aforesaid and sal
have authority, and hereby Is authorized and required
proper anu sufficient STAMPS or dIes tor ex
pressing and cenong The several stamp duties or the
amount thereof the Ui percentage duties iApOs
ed by tGs ACT and 10 alter and renew OF replace such
stamps from time to ts occasion shall require and
the secretary Vi tne lreasury assign 10 the ofhee of
the Commissioner VI Internal Revenue such number of
clerks he may deem necessary or the exgencies oi
The public service may require, and the privilege oI
rankinS all letters and documents pertaining 10 the du-
lies oi is oice and Of receiving Tree oi postage
such letter. and doeaMents - hereby extended I" SAID
COMMISSIONER.
3
pose Of assessing evying and collecting the duties or
taxes hereinafter by this act The President OF
ts United states be- and lac !. authorized " DIVIDE re-
spsctvey the states and Territories oi Tie United
states the District vi Columbia into convenient COD
lection icts and " NOMINATE and BY and with the
ADVICE and consent Of the Senate appoint Assessor
and Collector for each such district, who shall be resi-
dents within the lr0sded That any VI said States
anu Territories, ana the district VI Columbia, may II
the President shall deem il proper be erected into and
included IN district Irousded That the number OF
districts IN state shall not exceed the number VI
reseRtAves to which such state shall DC entitled IN the
present Congress except ia such States as are entitled ~
al Increased representation ia tho thirty eighth Con
gress IN which states the number VI dIsticts shall not
exceed the number Of representatives to which such
State mly be ~ entitled And provsied her, That Ill
the State of California the President may establish
number u districts exceeding the number of Sena
tors and Representatives which State euied
ia the present Congress.
sec. B. And be 4 further enacted, That each of the
assessors shall divide his district into convenent
Der Of assessment districts subject to such regulations
and Limitations may be imposed by the Commissioner
VI Internal Revenue within each OF which lac shall aP
point one assistant assessor who shall be resident there
and each and assistant appoint
ed, and accepting the appointment shall, before ne
ters on the duties VI his appointment and
before some competent sisrate some collector "
be appointed by virtue OF THIS act whO Is hereby
powered TO administer the same the following oath
Affirmation, u VIII: 81 A. b., do swear, or affirm (as
the Case may be- that will bear true faith and alesi
rnce " The United States Of America and viii support
the Constitution thereof and that will to the best OF
my knowledge skill and Judgment diligently and faith
fully execute the oihce and duties OF assessor for
lnamng the assessment dstrct, without favor or par
tlty, and that will do equal right and justice in every
case In which shall act assessor And certificate
Of such oath affirmation shall be delivered 10 the col
ector Of the district for which such assistant
assessor shall be appointed And every assessor
sstat assessor acting in the said office without havn
taken the said oath affirmation shall forfeit and pay
$lUO one moiey thereof 10 the VI the United states
and the other moiety thereof To him no shall hrst
Tor the same, with costs of suit.
Sec T. And t~ II further enacted That before any such
collector shall enter upon the duties Of his Office no shall
execute bond Tor such amount shall be by
the Commissioner o Internal Revenue under the direc
on o the Secretary Vi the Treasury less
i've suretes to be approved sufficient by the Solicitor
OF the treasury contsnng the condition that said col
ector shall faithfully perform the duties Of his office
cordng to law and shall justly aud faithfully for
and pay over to the United States in compliance with
the ORDER or regulations OF the Secretary Of the Teasu
ry, all public moneys which may into his hands
possession which bond shall be filed the Office Of the
First Controller of the Treasury And such collectors
shall from time 70 time strengthen and increase
Their official bonds as the Secretary Of the Treasury
direct
Sec S. And Be It further enacted That each Collector
shall be authorized to appoint by instrument Of wr
ting under ms hand "a. many deputies he may think
revoke any SUCH sppontmen, giving sdeh
notice thereof the Commissioner Internal Revenue
ties and accept the saline from such deputy and each
such deputy shall have the like authority In every
spect TO collect the duties and taxes levied assessed
within the portion Of the district assigned to him which
IS by this act vested in the Collector himself but each
Collector shall in every respect be responsible both Il
the United states and to individuals the may be
for all moneys collected, and for every done Dep
uty Collector by of his deputies while acting such
and for every omission Of duty Provided That nothing
herein contained shall prevent any Collector from collect
ing himself the whole any part Of the duties aud
es assessed and payable in his district.
Sec g. And be further enacted That it shall be tbs
duty of any person or persons partnerships firms
cations, or corporations, made liable to any duty, Ii
cense, stamp, tax imposed by this act when 9th
erwse and differently provided for before the Is
day OF August lso2 and on or before the first Monday
Of May IN each thereafter and IN ali other be
fore the day Of levy TO make list to the
sistnt OF the district where located Of tn
amount Of annual income the articles objects charge,
with special duty or tax the quantity Of goods
and merchandise made sold, and charged with q spe
cifc or ad vaorem duty the and az
gregafe amount according to retrospective provisions
this act, and according to the forms and regulations
be prescribed by the Commissioner of Internal Revenue
under the direction VI the Secretary Of the Treasury
for which such person or persons partnerships, firms
ASSOCIATIONS or corporations liable TO be assessed
| der and by virtue Of the provisions OF this act
| Sec. J. AWd Be It further enacted That the instruc
tions regulations, and directions hereinbefore men
toned shall be binding each assessor and his assist
ants and each Collector and his deputies in the
formance of the duties enjoined by under this
pursuant to which instructions the said sha
ON the nrst day of August, 1862 and the first Monda
OF May IN each succeeding year. and from time to tim
thereafter in accordance with this direct and
several assistant to proceed through
part Of their respective districts and inquire after
concerning all persons being within the dis
trcts where they respectively reside owning possessn
or having the care or management OF any property
goods wares and merchandise articles objects lab
10 any duty, stamp tax, including all persons s
BILE TO pay license duty under the provisions of tn
Act 10y reference well any lists of assessment
collection taken under the laws Of the respective
as to any other records documents and by all oths
lawful ways and means, especially to the written lis
schedule or return required TO be made out and deliver
ed 70 the assistant by all persons owning po
sessing or having the Management Of any pro
erty, rs aforesaid, liable to duty taxaton,) and
value and enumerate the said objects of taxation n
spectvely, in the manner prescribed by this act and
conformity with the regulations aud befo
mentioned.
Sec. S. And Be Il further enacted That if any per.c
owning, possessing, or having the managemel
property, goods, wares, and merchandise articles
objects liable 10 duty tax, license shall Is
10 make and exhibit written Inst when required.
aforesaid, and shall consent disclose the
any and all the property goods wares and merchants
artic es and objects liable TO pay any duty
business OF occupation liable pay any license afor
said then and in that case il shall be the duty Of Il
officer To make such list which, being distinctly
consented to- and signed by the person owning, Do
sessng, OF having the care and management az sfor
. | said.
Sec. Q. And be Rfarther enacsed That il any such pc
son shall denver or disclose 10 any asssta
assessor appointed in pursuance OF this act and reQl
ring list or lists aforesaid any false or fraudue
iist or statement with intent defeat evaie the
usion or enumeration hereby intended be made s1
person so offending and being thereof convicted on
dictment found therefor in any circuit or district cou
OF the United states held in the district in which su
onence may be committed, shall be fined IN n
exceeding $500 at the discretion OF the court and sh
pay all costs and charges Of prosecution and the valu
tion and enumeration required by this act shall in
such cases and in all cases of under valuation und
statement IN such lists statements be made afo,
said, upon lists according 10 the form prescribed TO
made out by the and assistant ass ssors
spectively which lists the sli assessors and assista
assessors are hereby authorized and required TO ma
II according to the best Information they can obtain
Tor the purpose of making which they are hereby