Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11
THE TAX LAW.

AN ACT to provide internal revenue to support the
Government and pay interest on the Public Debt.
Be 1t enacted By the Senate and House Of Rep
resentdtipes Of the United States Of AnaerscG in
Congress assembled, That for the purpose of su-
perintending 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, an Office is hereby created
in the Treasury Department to be called the
Office ofthe Commissioner of Internal Reve-
nue. and the President of the United States
is hereby authorized to nominate, and, with
the advice and consent of the Senate, to ap-
point Commissioner of Internal Revenue,
with an annual salary of $4,000 who shall be
charged, and hereby is charged, under the di-
rection of the Secretary ofthe Treasury, with
preparing all the instructions, regulations, di-
rections, forms, blanks, stamps, and licenses,
and distributing the same, or any part thereof
and all other matters pertaining to the assess
ment and collection of the duties, stamp du-
ties, licenses, and taxes, which may be neces-
sary to carry this act into effect, and with the
general superintendence of his Office, as atore-
said, and shall have authority, and hereby is
authorized and required, to provide proper and
sufficient stamps or dies, for expressing and de-
notir" the several stamp duties, or the amount
thei iG0I in the case of percentage duties i'm
posed by this act, and to alter and renew or
replace such stamps from time to time, as oc-
casion shall require; and the Secretary of the
Treasury may assign to the Office of the Com
missioner of Internal Revenue such number of
clerks as he may deem necessary or as the ex-
igencies of the public service may require, and
the privilege of franking all letters and docu-
ments pertaining to the duties of his office, and
of receiving free of postage all such letters and
documents is hereby extended to said Commits
sioner.
General Provisions.
SIC. 2. And be it further enacted, That, for
the purpose of assessing, levying, and collect
ing the duties or taxes hereinafter prescribed
by this act, the President of the United States
be, and he is hereby authorized to divide, re-
spectively, the States and Territories of the
United States and the District of Columbia in
TO convenient collection districts, and to nomi-
nate, and by and with the advice and consent
of the Senate to appoint an Assessor and Col
lector for each such district who shall be res
idents within the same: Provided, That any
Of said States and Territories. and the District
of Columbia, may, if the President shall deem
Il proper, be erected into and included in one
district Provided, That the number of dis
tricts in any State shall not exceed the num-
Der Representatives to which such state shall
be entitled in the present Congress, except
such States as are entitled to an increased rep.
resentation In the thlrty-eighth Congress, In
which States the number of districts shall not
exceed the number of representatives to which
any such STATE may be so entitled and PrOYi-
ded further, That in the State of California the
President may establish number of districts
not exceeding the number of Senators and
Representatives to which said State is entitled
in the present Congress.
SEC. y. And be it further enacted, That each
oil the assessors shall divide his district into a
convenient number Of assessment districts
subject to such regulations and limitations as
may be imposed by the Commissioner of In,
ternal Revenue, within each of which he shall
appoint one assistant assessor, who shall be
resident therein; and each assessor and assis
tant assessor so appointed, and accepting the
appointment, shall, before he enters on the du
ties Of his appointment, take and subscribe
before some competent magistrate, or some
collector, TO be appointed by virtue of this acI
(who is hereby empowered to administer the
same,) the following oath or affirmation, tc
wit: i, A b, do swear, or affirm las the case
may beO that will bear true faith and ale
glance 70 the United States of America and
viii support the Constitution thereof, and thai
will, 70 the best Of my knowledge, skill an6
judgment, diligently and faithfully execute the
oftics and duties Of assessor for - (naminp
ths assessment district without favor or par