The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

NO Tax ON 81AV68.
GENERAL PROVISIONS AND REGULATIONS.
&C.. &C.. &c.
BE enacted by ne Senate and House of Representatives
Of the Unsed States OF Anseicd in Congress Gsssn6led That
FOR purpose experimenting the collection OF inter-
nal duties stamp dutiss Licenses taxes imposed by
this act or which may be hereafter imposed and of
ssssmg the an once hereby M a. an IN no Ires
sioner OF Internal Revenue, and tho President Of the
United states is hereby authorized to nominate and,
Commissioner Of internal Revenue, with an an
nual salary Of four thousand dollars, who shall be
charged and hereby charged under the direction
the Secretary Of the Treasury with preparing all the in
structions regulations, directions forms blanks stamps
thereof and all other matters pertaining to the as
sessment and collection Of the duties, stamp duties, H.
and taxes which may be necessary 70 carry this
act into effect and with the general superndenco Of his
office, aforesaid and shall have authority and hereby
authorzsd and required provide proper sufficient
stamps or dies for expressing and dsnotng the several
stamp duties the amount thereof In the per
age duties imposed by this and to alter
replace such stamps from tmc to time shall
quire and the Secretary Of the Treasury may assign
70 the office Of the Commissioner Of Internal Revenue
such number Of clerks he may deem necessary the
exigences Of the public service require and privi
lege Of frankng all letters and documents pertaining
the duties Of his office and Of receiving free Of postage
W
said Commissioner.
pose Of assessing lsvying and collecting The duties
or taxes hereinafter prescribed by this act, the
President Of the United States be, and he is
and territories OF the United States and the Dis
rict Of Columbia into convenient collection Districts
and TO nominate and, by and with the advice and
sent Of the Senate appoint assessor and collector
each such district, who shall be residents within the
cNofCSo ms
proper, bo erected into and included in district
provided further, that the number Of districts in
state shall not exceed the number Of representatives
which such STATE shall be entitled in the present
Congress- except in suoh States entitled TO in
which States the number Of districts shall exceed
the number or TO which any such State
or %ay osna n the NAV establish Of
districts not exceeding tho number Of Senators and
representatives 70 which said State y esttsd IN the
sec g. AEd Be u further enacted That each Of the as
Seiaors shall divide his district into convenient number
imitatons as may be imposed by the Commissonsr Of
Internal Revenue within each Of which he shall appoint
one assistant assessor who sh: Be resident therein
and accepting tbs appointment, SHALL before be entcrs
on the duties OF his appointment take and subscribe,
to be appointed By virtue q this act lwho hereby
powered TO administer the same) the following oath
70 n Sss9 sS ,rSs I.,h Hl am snd as ss
glance United States OF America and will support
the constitution thereof and that will 70 the best Of
my knowledge, SKILL and Judgment deligenty and faith
fully execute the Office and duties Of assessoror naming
the distrc without favor or partialty
inv IN which shall act as assessor" And rtdSats Of
such oath or affirmation shall be delivered the col
ector Of the district for which such assessor
shall DO appointed And eysy assessor or 81.
ssant assessor acting the said Office without having
taken the said oath or airmron s.a forfeit and pay
one hundred dollars one snoety thereof
United states and the other oety thereof 10 him who
| shall first sue for the saule, with costs Of sun.
Sec. And BE- dfxrther enacted, That before any such
collector shall upon the duties Of his Office he shall
bond for such amount as shall be prescribed
by the Commissioner OF Internal Revenue, under the
Of the Secretary OF the Treasury with not less
than i've sureties to be approved as sufficient by
| the Solicitor OF the Treasury, containing the con-
| the duties OF his Office according TO law and .sha
shall justly and faithfully account Tor and over 20 the
United states, in compliance with the order or regua-
tons OF the Secretary Of the Treasury all public moneys
which may como into his hands or possession; which
bond shall bs od in the Office OF the First Comptroller
OF the Treasury And such collectors shall from time
TO tue renew, strengthen and increase their oficls
bonds, as the Secretary OF the Treasury may direct
Soc 8. And be further eraced, That each collector
| shall be authorized TO appoint, by an instrument o
| writing under his hand, as many deputies as hs may
think proper 10 be by him compensated for their SER
such notice thereof as the Commissioner Of Internal Rs
venue shall prescribe; and may require bonds other
securities and accept the same from such deputy and
each such deputy shall have the like authority in every
respect TO collect the duties and lowed
within the portion q the district assigned 70 him which
the United states individuals the case may be-
collector by any Of his deputies whilst acting such
and for every omission OF duty Provided that nothing
ing himself the whole Or any part Of the duties and
50 assessed and payable in bis district.
Sec. Q. And Dc further enacted, That It shall bs the
cp q amy auy
stamp or imposed BY this act, annually, when not
and proydea iGr % on Or before the
before the rst Monday Of May in each year there
AFTER and In all other cases before the day OF levy 20
trct where ocated Of the amount Of annual income, the
articles objects charged with special duty or tax the
quantity Of goods wares and merchandise made or sold
the several rates and aggregate amount according TO the
respective provisions Of this act, and according TO the
souer of internal Revenue under tho direction Of the
Secretary Of the Treasury for which such person or per-
apo 70 ss under and by virtue q tho
Sec 7. Indte 4 further epacied That tho Instructions
regulations and directions hereinbeforo mentioned
shall be- binding on each and his assistants and
ON zach collector and his deputies la the performance
the ,bs sod on ,hs srs
day of August eighteen hundred and sixty two and on th
first Monday Of May in each succeeding year. and from
time 70 time thereafter in accordance with this act di
rect and the several assistant procee,
through every part Of their respective districts In
districts where sSsy respsesysv s rssd
| owning, possessing, or having the management
OF any property goods wares and merchandise, article
objects liable 70 pay any duty stamp tax ncludn
all persons liable to pay license dty under the prS
visions OF this act by reference as well 10 any list OF
sessment or collection taken under the laws OF the r,
spective Statos any other records or documents
and by all other lawful ways and means, especially
the written list schedule return required TO be mad
out and delivered to the assistant assessor by ali person
owning, possessing, or having the management
Of any property, as aforesaid, liable to duty
ton and 10 value and enumerae the said objects Of taxa
| res m y
and in conformity with the regulations aud instruc
| tions before mentonede~
Sec. 8. And be Il fur kv enacted, That II any perso
owning possessing or having the management
roper goods, and merchandise, articles or oh