New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08
THE TAX BILL
TO PROVIDE INTERNAL REVENUE,
TO SUPPORT THE GOVERNMENT,
and
Paw the Interest on the Public Debt.
INLAND REVENUE OFFICE ESTABLISHED.

sentatives of tbs United States Of America in Con-
gress aDembled, That, for the purpose of superin'
tending the collection of internal duties stamp duties
licenses or taxes imposed by this act or which may
be hereafter imposed and Of essessing the same an
Office 10 hereby created in the Treasury Department
70 be called the Office of the Commissioner OF In
ternal Revenue; and the President 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 annus
salary Of five thousand dollars who shall be charged
and hereby is charged under the direction OF the
secretary ofthe Treasury, with preparing all the In
structons, regulations directions forms, bianSs,
stamps and licenses, and distributing the sane, OF
any part thereof and all other matters pertaining to
the assessment aud collection Of the dutios, stamp
duties, licenses and taxes, as may be necessary to
carry this act into effect, with the general superin-
tendence of his office, az aforesaid and shall have
authority and hereby is authorized and required, TO
provide paper and sufficient stamps or dies for ex-
pressing and denoting the several stamp duties, or
the amount thereof in the case Of percentage duties
imposed by this act, and to alter and renew
place such stamps from time to time, as occasion
shall require; and the Secretary Of the Treasury
NAV assign to the office Of the Commissioner of In
ternal Revenue such number Of clerks as he may
deem necessary or the exigencies of the public
vice may require.
GENERAL PROVISIONS FOR COLLECTING TAXES
SEC. :. And be a further enacted, That, for the
purpose Of assessing levying and collecting the du-
ties or taxes hereinafter prescribed by this act the
President Of the United States be, and he il hereby
authorized TO divide, respectively, the States and
Territories of the United States and the District of
Columbia into convenient collection districts, and to
nominate, and, by and with the advice and consent
of the Senate, to appoint, assessor and collector
for each such district, who shall be freehoders and
residents within the same: Prorided That any of
said States and Territories, well the District Of
Columbia may if the President shall deem it proper,
be erected into and included in one district.
COLLECTORS NEUTRALITY-SUSPICIOUS. OATH
SEC. 3. And be IL further enacted, That each Of
che assessors shall divide his district into convenient
number Of assessment districts within each Of which
he shall appoint one respectable freebooter be as
sstant assessor; and each and assistant
sessor 30 appointed and accepting the appointment,
shall before be enters the duties of his appoint
nent take and subscribe, before some competent
magistrate, some collector, TO be appointed by
THE act who is hereby empowered to administer the
camel the following oath or affirmation, to wit: 81
ABB, do swear, or affirm las the case may bell that
will, 10 the best Of my knowledge, skill, and judg
msn. diligently and faithfully execute the office
duties Of assessor for Inaming the assessment dis
trictl, without favor or Partially, and that will Dc
equal right and justice IN every case in which shall
act ss assessor" And certificate Of such oath OF
affirmation shall be delivered TO the collector Of the
district for which such assistant assessol
shall be appointed And every assessor assistan:
assessor acting in the said otBc- without having taken
the said oath affirmation shall forfeit and Jay one
hundred dollars one moe,y thereof TO the use of the
United States, and the other moiety thereof 10 bin
\ VINO shall fret for the same; to be recovered,
y with costs Of suit in any court having competent
jurisdiction
COLLECTORS,TO GIVE BONDS.
SEC. 4. Aad be 1t further enacted, That before
any such collector shall enter upon the duties Of his
Office, he shall execute a bond for such amount al
shall be prescribed by the Commissioner of Interna
Revenue under tie direction Of the Secretary of thu
Treasury, with sure;ies to be approved suicen
by the Solicitor Ct the Treasury, containing the
diton that said collector thall justly and faithfully
account for to the United States, and pay over il
compliance with the order regulations OF the Sec
rotary of the Treasury, all public moneys which ina,
be filed m the office Of the First Controller of tb
Treasury, to be by him directed to be put in sui
upon any breach of the condition thereof And sucl
collectors SHALL from time to time, renew strengthen
and increase their official bonds, the Secretary
the Treasury may direct
DEPUTY COLLECTORS.
SEC. 5. And be IL further enacted, That each col
lector shall be authorized TO appoint, by instru
ment of writing under his hand and seal, ar msny
deputies as he may think proper, TO he by him com
pensaied for their services and also to revoke the
powers Of any deputy, giving public notice thereof
in that portion OF tie district assigned TO such deph
"; and may require bonds other sureties and &C.
cep the from such deputy and each such deputy
ahal have the like authority, in every respect, to
collect the duties aud taxes levied or assessed within
the portion OF the district assigned to him which il
BY this vested in the collector himself but eac
collector SHALL in every respect, be responsible both
60 the United States and TO individuals as the case
may be- for all moneys collected, and for every act
done deputy collector by any Of bis deputies while
acting 40 such: Prorided. That nothing herein con.
tanned shall prevent any collector from collecting
himself the whole any part OF the duties and taxe'
% assessed and payable in bis district.
ALL PERSONS TO STATE THEIR TAXABLE PROP
ERTY.
SEc. 6. And be 1t further enacted, That it shall be
The duty OF any person persons, partnerships firms
associations corporations, made liable TO any duty
license, stamp or tax imposed by this act, annually
when not otherwise and differently provided for, on
or before the first dayof May next and in each year
thereafter and in all other before the day OF
levy to make list return to tie assistant
of the district where located, Of the amount Of annual
income, the number Of articles or objects charged
with a special duty or tax, the quantity of Ooode
wares and merchandise made OF cold aud charged
with specific or ad vaorem duty tax, the several
and agge, ate amount according to the reepec-
tive provisions Of THIS act and accoringto the forms
and regulations 10 be prescribed by the Commissioner
OF Internal Revenue under the direction Of the Secre
fary Of the Treasury.
now ASSESSORS ARE TO PROCEED.
SIC. Z. And be Il further enacted, That the in
structions regulations, and directions as hertinbe-
fore mentioned, shall be binding each assessor and
his assistants and each collector and his deputies
al.