Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-10-25
WASHINGTON STANDARD.
9UPFIsEA6E1NJ:T.
THE INTERNAL REVENUE ACT.


IovriciAlI
Laws Of the United States.
Passed at the Second Session Of the Thirty.
seventh Congress.
PUBLIC Acr-No. OIL
An Act to provide ternsl revenue to support tho
Government and to pay interest on the public
debt.
BE il enacted by the Senatc and Howsc Of Repre-
,enotires Of the United States of America ~ Ton
qrcxs assemJied. That for the purpose of supcrin-
tending the collection Of internal duties stamp
duties, licenses, or taxes imposed by this act, or
which may be hereafter imposed. and Of assessing
the same, Office is hereby created in the Treasury
Department to he called the Office Of the Commits
soner Of Internal Revenue and tho President Of
the United States Is hereby authorised to nominate,
and, with the advice Of the Senate, to appoint
Commissioner Of Internal Revenue with an annual
salary of four thousand dollars, who shall be
charged, and hereby is charged under tho direction
Of the Secretary Of the Treasury, with preparing
all the instructions, regulations directions forms,
blanks, stamps, and licenses md distributing the
sac or any part thereof, and all other matters per-
tanning to the assessment aud 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 author
lied and required. to provide proper and suficient
stamps or dies for expressing and dcnoting the
eral stamp duties, the amount thereof in the
of per ccntagc duties, imposed by this act, and to
alter and renew replace such stamps from time
to time, as occasion shall require; and the Sccre-
TRY Of the Treasury may assign to the cce Of the
Commissioner Of Internal Revenue such number of
clerks he may deem necessary, or the exigcncies
of the public service may require, and the privilege
Of ranking all letters and documents pertaining to
the duties of his Office, and Of receiving free Of
postage all such letters and documents, is hereby
extended to said commissioner.
GENERAL PROVISIONS.
See. 2. And be il further enacted, That, for the
purpose Of assessing, lcvying, and collecting tho
duties taxes hereinafter prescribed by this act,
the President Of the United States he and he is
hereby authorized to divide, respectively the States
and Territories Of the United States and the Dis
rct Of Columbia into convenient collection districts,
and to Nominate, and, by aud with the advice and
consent Of the Senate. to appoint an assessor and
collector for each such district who shall be resi-
dents within she same Provided, That any Of said
States and Territories and the District Of Columbia,
may, If he President shall deem it proper, be
erected into and included in district Provided,
That the number Of districts in any State shall not
exceed the number of representatives to which such
State shall he entitled in the present Congress, OK
ccpt in such States entitled to an increased
representation in the Thirty-cighth Congress, in
which States the number Of districts shall not ex-
coed the number Of representatives to which any
such State may be 30 entitled And provided,
further, That in the State of California the Prcsi.
dent may establish number Of districts not exceed
ing tho number Of Senators and Representatives to
which said State is entitled in the present Congress-
See. 3. And DC 1t further enacted, That each OF
the assessors shall divide his district into con-
venent number of assessment districts, subject to
such regulations and Limitations as may be imposed
by the Commissioner of Internal Revenue, within
each Of which he shell appoint one assistant asses
sor, who shall be resident therein and ench asses
and assistant assessor so appointed, nnd accept
ing the appointment. shall, before he enters the
duties of his appointment. take aud subscribe. be-
fore some competent magistrate, or some collector,
to be- appointed by virtue Ofsthis act (whO is here
by empowered to administer the same the following
oath or affirmation. to wit: ~, A b, do swear, or
affirm, las the case may boz that will bear true
faith aud allegiance to the United States Of America.
and will support the Constitution thereof, and that
will. TO the hest Of my knowledge, skill, and judg
ment, diligently and faithfully execute the Office
and duties Of assessor for (naming the assessment
will do equal right and justice in every in which
I shall act o. assessor" And a certificate Of such
oath or affirmation shall be delivered to the collcc
tor of the district for which such or asss
tant shall he appointed And every assessor
or assistant assessor acting in the said office with
out having taken the said oath or affirmation, shall
forfeit and pay one hundred dollars, one moiety
thereof to the use of the United States. and the
other moiety thereof to him who shall first for
the same, with costs Of suit.
Sec. 4. And be it further enacted, That before
any such collector shah cntcr upon the duties Of
his Office, ho shall execute bond for such amount
a. shall be prescribed by the Commissioner Of In
formal Revenue, under the direction Of tho Secre-
tary Of the Treasury, with not less than FIVE sureies
to be approved as suicicnt by the Solicitor 0f the
Treasury, containing the condition that said colcc-
tor shall faithfully perform the duties Of his Office
according to law, and shall justly and faithfully
account for and pay over 10 the United States, in
compliance with the order or regulations Of the
Secretary Of the Treasury all public moneys which
may come into his hands or possession which bond
shall be fled in tho Office Of the First Comptroller
Of the Treasury. And such collie -sors] SHALL from
time to time, renew, strengthen, ane increase their
Official bonds, as the Secretary Of the Treasury may
direct.
Sec. 5. And be it further enacted, That each COL
ector shall be authorized to appoint BY an nstru.
ment Of writing under his hand, ~ many deputies
as he may think proper. to be by him compensated
for their services, aid also to revoke any such ap
pointment, giving such notice thereof ~ tho Com
missioner Of Internal Revenue shall prescribe; and
may require bonds or other securities and accept
the Same from such deputy and each such deputy
shall have tho like authority, In every respect, to
collect the duties and taxes levied Of assessed with
in the portion Of the district assigned TO him which
by this act vested in the collector himself; but
each collector SHALL IN every respect, BIO responsible
both to the United States and 70 individuals, the
case may be- for oil moneys collected, and for every
act done a. deputy collector by any Of bis deputies
whilst acting % such, and for every omission Of
duty: Provided, That nothing herein contained
shall prevent any collector from collecting himself
the whole or any part Of the duties and taxes 30
assessed and payable in his district. :.
Sec. q. And be II further enacted, That II shall
he the duty or any person persons. partnerships.
firms, associations, or corporations. made liable TO
any duty. license. stamp, or tax imposed BY this
aet whsn mot otherwisc and dt6erently provided
for on or before the Arst day Of August, eighteen
hundred and sixty-two, and ON or before the hr.t
Monday Of May IN each year thereafter, and In oil
other cases before tho day Of levy, to make list
return to tho assistant assessor Of the district
where located, Of tho amount Of annual income,
the articles OF objects charged with special duty
otsx, tho quantity Of goods, wares, and mere han
disc made Of sold. and charged with .; specific or
advalorem duty or tax, the several rates and e.
scgste amount according to the respective proyi.
sions Of this act by the Commissioner OF Interna!
Revenue, under the direction Of the Secretary Of