Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed Mt the second session Of the Thirty.
Seventh Congress.
GPrurlc-No OF
(PuBLlc-No. 81 I
THE TAX LAW.

AN ACT to prorids internal rerenue to
support tie Gorer~uens a~d pay Inierc,t
on the Public Debt.
BE Il enacted By The Senate and Hsse Of R<1re-
seatatipss Of the United States of .iaserioa IN C5a-
gress assembled, That for the purpose of super
intending the collection Of internal
duties, stamp duties, licenses, or taxes
imposed by this act, or which may
be hereafter imposed, and of assess
ing the same, an office is hereby crea-
ted in the Treasury Department to be
called the Office Of the Commissioner
Of Internal Revenue and the Presi-
dent of the United States is hereby
authorized to nominate, and. with the
advice and consent of the Senate, to
appoint Commissioner of Internal
Revenue, with an annual salary of
81 900, who shall be charged, and
hereby is charged. under the direction
of the Secretary Of tho Treasury.
with preparing all the instructions,
regulations. directions, forms. blanks,
stamps, and licenses, aud distributing
the same, or any part thereof. and oil
other matters pertaining to the assess
mcnt and collection of the duties,
stamp duties, licenses, and taxes,
which may be necessary to carry this
act into effect, and with the general
superintendent of his Office, as afore-
said. and shall have authority, and
hereby is authorized and required, to
provide proper and sufficient stamps
or dies for expressing and denoting
the several stamp duties or the amount
thereof in the case of per ccntagc du-
ties, imposed by this act. and to alter
and renew or replace such stamps
from time to time, as occasion shall
require and the Secretary of the
Treasury may assign to tho Office Of
Commissioner Of Internal Revenue
such number Of clerks as be may deem
necessary, or the exigencics Of the
public service may require, and the
privilege Of franking all letters and
documents pertaining to the duties of
his Office, and OF receiving free of
postage all such letters and docu-
mcnts, is hereby extended to such
commissioner.
GENERAL PROVISIONS.
Sec. Q. Aud be it further enacted,
That. for the purpose of assessing,
levying, and collecting the duties or
taxes hereinafter prescribed by this
act, the President Of the United States
be. and he is hereby authorized to di.
vide, respectively. the States and Ter
ritories Of the United States and the
District Of Columbia into convenient
collection districts. and to nominate,
and, by and with tho advice and con-
sent of the Senate. to appoint an asses
sor and collector for each such District,
who shall be residents within the
same Provided, That any Of said
States and Territories, and the District
of Columbia, may, if tho President
shall deem it proper, be erected into
and included in ono district: Provi-
ded, That the number Of districts in
any State shall not exceed the mum
Dor of Representatives to which such
State shall be entitled in the present
Congress. except in such States a.
are entitled to ON increased represent
alton in the thirty-eigth Congress, il
which States the number Of districts
shall not exceed tho number Of Rep
resentatives to which any such State