New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

be to the use Of the United States, and the other
ruoety thereof TO the use Of the person who, If q
collector deputy collector, shsl first If form of the
cause, matter or thing whereby any such fine, pen-
atty, or forfeiture was incurred.
J SEc -. And he it further enacted, That if any
person, in any case, matter, hearing, other pro-
ceeding in which an oath or affirmation shall be re.
qured TO be taken or administered under and by
virtue of this act, shall, upon the taking OF such
oath or Affirmation, knowingly and willingly swear
or affirm falsely, every person so offending shall be
deemed guilty of perjury, and shall, conviction
thereof be subject to the like punishment and penal
ties now provided by the Laws OF the United States
for the crime OF perjury.
SEC. %. And be Il further enacted, That separate
accounts shall be kept at the Treasury of all moneys
received from internal duties or taxes in each OF the
respective States Territories, and collection districts;
and that separate accounts shall be kept Of the
amour. Of each species OF duty or tax that shall
accrue 80 q 10 exhibit as tar as may be, the amount
collected from each source Of revenue, with the
moneys paid to the collectors and deputy collectors,
and TO the other officers employed in each Of the re-
specye States, Territories and collection districts,
an abstract III tabular form Of which accounts IL
shall be the duty OF the Secretary Of the Treasury,
annua lily. in the month Of December, TO lay before
Congress.
src "a. And be it further enacted, That there
shall be allowed TO the collectors appointed under
this act in full compensation for their services and
that OF their deputies in Carrying this act into effect,
commission Of four per centum upon the first
100000, and two percentum upon all sums above
1900; snch commissions 10 be computed upon the
ntsby them respectively paid over and accounted
for under the instructions ofthe Treasury Department
Provided, That in no case shall such commissions
exceed the sum Of $4,000 per annum, except as
hereinafter provided And there shall be further
allowed to each Collector his necessary and reason
able charges for stationery and blank books used in
the performance of bis Official duties, which, after
being duly examined and certified by the Commis-
soner OF Internal Revenue shall be paid out OF the
treasury: Provided, That the Secretary of the
Treasury be authorized TO make such further allow
ance ne NAV re reasonable in cases in which, from
the territorial extent Of the district, or from the
amount OF internal duties collected, 1t may seem
just TO make such allowances; but the whole COM
pcHsson shall not exceed $40 600, except In collec-
ton districts embracing more than one Congressional
district.
SEC. IS. And be it further enacted, That when
any duty Or tax shall have been paid by levy and
disrramt, any person or persons or party who may
iee aggrieved thereby may apply TO the assessor OF
the district for relief and exhibit such evidence az
be, she, or they may have Of tie wrong done or
supposed to have been done, and after full inves-
iedtion the assessor shall report the case, with such
parts OF the evidence as he may Judge material,
including also such may be srded material by
the party aggrieyeG to the Commissioner Of Internal
Revenue who may If it shall be made to appear to
i'm that such duty or tax was levied or collected IN
whole or in part wrongfully or uDustly, certify the
and the shall be refunded and paid TO the per-
son or persons party as Aforesaid. from any
moneys in the treasury not otherwise appropriated,
u9on the presentation OF such certificate 10 the
proper officer thereof.
SIC 80. And be IL further enacted, That In all
cases of dsraiot and sale Of goods cbattes, for
OF taxes provided for IN this act the
bill OF sale OF such goods chattels given Dy tho
officer making such sale to cue purchase, 'nsreol
shall he conclusive evidence OF the right OF the officer
10 make such sole and of the correctness OF his pro-
ceedirgs ia selling the same.
SEC 81. And be II further enacted, That If for any
cause at any time after this act goes into operation,
The laws OF the Uaed States cannot be executed in
a State or Territory of The United Ststes, Q, "ny
mart fersof within The District OF Columbia,
sha be- tie duty OF the President, and lie IL hereby
topr1ceed 10 execute Tue provsions Oh tns
act within tue limits Of such State Territory, or
part thereof District OF Columbia, so soon as the
authority OF tue United States therein shall be re-
established, and to collect the sums which would
have been due from the persons residing or hoioIng
property, goods, wares, or merchandise, OBJECT or
article therein liable 10 any duty, license, or tax,
with interest at the rate Of six per centum per an. -
nun thereon from the time such duty, license, tax
ought TO have been paid until paid IN the manner and
under the regulations prescribed III this act 80 lar az
applicable, and where not applicable the assesmen.
and levy shall be made and the time and manner OF
collection regulated by the instructions and direc-
tons of the Commissioner of Internal Revenue, I'M
der The direction Of the Secretary OF the treasury
SEC. IS. And De IL 1uitnef entcteu, luss tuo
officers vino NAV be appointed under this act, except
within those districts within any State or Territory
which have been OF may be otherwise provided for
bv law sha be, and hereby are authorized, in all
C ises where the payment OF such tax has not oeen
assumed bv the State to perform all the duties reat.
Ing 10 or regarding the assessment and collection OF
the direct tax imposed by an act entitled An act
10 prov ie increased revenue from imports TO pay
interest on the public debt, and for other purposes
approved August D. 1901, or any direct tax whicD
Id hiatt h..
of s9 3i2 direct tax laid upon the Territory Of Ne
braska by said act shall be paid and satisfied by de-
Quoting said amount from the appropriation Tor legs
atiye expenses of the Territory OF Nebraska FOR the
year ending Both of June, 1863 and no further CLAIM
Shall be made by said Territory for Legislative ex
penses for said year: Provided, further, That the
State of Tennessee shall have until the let day Of
December next to assume the payment OF her por-
ton OF said tax.
SEC 80. And be it further enacted, That it shall
be the duty of the Collectors within their respective
districts TO grant licenses for clstlllng, WINCH
licenses shall contain the date thereof the sum paiI
and the time when the same will expire, ana snail
be granted to any person. being, reSideht OF tns
United States, who shall desire the same, ey appn
cation in writing to sgs Sy tss aet each
license requested And at the time OF applying for
md license and before the same is Issued, the per-
on so applying shalt give bond TO the United states
in such SUM as shalt be required by the Collector
and with one or more suretee, " po "PPi,y..u
sid Collector conditioned that in case any additional
still or stills or other implements to be used az
foresaid shall be erected by him. his agent or su-
he will, before using, or causing or
nermting the same TO be used, report in writing to
the sad Collector the capacity thereof, and informa-
lion IRON tire to time Of any change in the form,
capacity. ownership, agency, or superlntendehce,
,',;b III q, either of the said stills or other mpleI
menls may Undergo; and that he will, from day to
cav enter. or cause 10 be entered. in book to be
KEN for that purpose the number OF gallons of spr.
its lhai may be distilled by said sIll or stills, or