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

-. 4Scem6lea That, Tor the purpose OF superln-
.od,,c the collection OF internal dues stamp dues
1suees taxes imposed by Tins act, OF WHICH iiay
~ hs~e,fter imposed, and Of assessing tie same, ah
| AZ n hereby created in the Treasury department.
ne allied the Office of the Commissioner OF utter
| "a Revenue: and the Precedent Of the United STATES
| .le-eby authorized 10 nominate and, win ,he au-
Ge and consent OF The Senate, TO appoint Cohi,is
l.mer of Internal Revenue, with an annual salary
" & 600 who shall he charged, and hereby ID
Jor,ed under the direction of the Secretary oil the
fas.,ry with preparing all the Instructions, regua-
| aS1s directions, FORMS blanks, stamps, ana lcehsesi
,.l distributing the same, or any part tDereoI, ana
m other matters pertaining TO the assessment and
an. ion If the duties stamp duties licenses, ana
sSes which may be necessary to carry this act INTO
49, and with the general supefintendence OF his
| Ace rs aforesaid, aud shall have authority, and
seeby Is authorized and required to provide pToper
ro sufficient stamps or dics for expressing and de-
,Seg the several stamp duties, the amount there
in the case of percentage duties, imposed by this
~ and 10 alter and renew or replace such stamps
toa iile.to tlme as occasion shall require; and the
secretary OF The Treasury may assign TO the office OF
| De CommissiOner Of Internal Revenue such number
| clers az be may deem Necessary, or the eXigen-
a. Of he public service may require, and the p1lyi-
re of ranking all letters and documents pertaining
~ the duties OF his Office, and OF receiving free OF
stage all such letters and documents Is hereby eX-
/ AIDED TO sara Commissioner
General Provisions.
| StC ,. Ard be IL further enacted, That, for the
urrose OF assessing, levying. and collecting the
trYes or taxes hereinafter prescribed by this act,
be President of the United States be- and he is
rebv authorized TO divide, respectively, the States
spd Territories OF the United States and the District
dCCumbainto convenient collection districts and to
cminate. and, by and with the advice and consent
efhe Senate, to appoint an Assessor and Collector
10. eGch such III tIici, who shall be residents within
he same: Provided That any OF sald States and
srrtories, and the District Of Columbia may, If
be PRECEDENT shall deem il proper, he erected into
aal included In one district: Provided, That the
numter Of districts in any State shall not exceed the
urm0er OF representatives 10 which such State shall
le entitled in the present Congress, except in such
States Is are entitled to an Increased approximation
N the tbitv-eghth Congress, III which states tie
.umbeT Of digtrics shall not exceed the number o.
representatives. (which any such State may be
Gfed; and Provided further, That in the State Of
California the President may establish a number Of
districts not exceeding tie nCmber OF Senators and
Representatives 10 which SAID State IL entitled in the
ucseut Congress.
Src3 Aud be il further enacted, That each Of the
assessors shall divide his district into convenient
number Of assessment districts, subject TO such reg
lhtiOns and limitations as NAV be imposed bv the
Commissioner Of Internal Revenue within each OF
which he shall appoint assistant assessor, who
slail 10 resident therein; and each assessor and
assistant assessor 40 appointed and accepting the
aupoinment shall, before lie enters the duties of
competent magistrate, or some collector 10 be APP
tonied bv virtue Of this act (whO is hereby eUpow-
cred O. administer the same) the following oath or
40 rnatioD 10 wit: al, 4 b. 90 swear, or affirm
as The case NAV bel, that VIII bear true faith and
slcrquce 70 the United States Of America, aud will
support he Constitution thereof, and that viii, 10
The best Of nv KNOWLEDGE, skill, and Judgment, dill
gently md faithfully execute the Office and duies of
assessor Tor -- manning the assessment distr.ct),
without favor or partially and that viii do equal
riebt and Justice IL every case in which shall act
s. assessor And cettihcate Of such oath or
ahma;ion sball be delivered to the collector Of the
dSretio which such assessor or assistant assessor
hall be appointed. And every assessor or asfistant
sseseor acting in the said Office without having
kber tie aid oath Affirmation shall forfeit and
ray slCO one moie.y thereof 10 the use Of the Uni
led Sa'cF, and the other m0Iey thereon TO him who
dali fir sue fOi the sane, with costs Of suit.
81. !. And be 1t further enacted, That before
NV snc collector shall enter upon the duties ~ his
crife b. shall execute bond for such amount as
bal be 1rescrii ] ly tie Commissioner OF Internal
Revenue under the direction Of the Secretary Of the
IreasuIy, with not les than five sureies to be sp
pc,ed as sufficient by the Solicitor of the Treasury,
cm aiming the condition that said collector shall
kiEfcly perform the duties Of his Office according
nlaw, aud shall justly and faithfully account FOR
ad pav over 20 the United States, IN compliance
with tho order OF regulations Of the Secretary Of the
Treasgry, all public moneys which may come into
ia hands OF possession; which bond shall be filed in
Tie Office Of the First Controller Of the Treasury.
Aud such Collectors shall. from time 10 time, re.
new strengthen and increase their official bonds, as
tie Secretary Of toe Treasury may direct.
SIC. .. And be it further enacted, That each Col
k,iOr sail be Authorized TO appoint, by instru.
ment Of writing under his hand, az many deputies
b. may think proper, 10 be by him compensated for
their services and also 70 revoke any such appoint
ueDt giving such notice thereof as the Commits
sober Of Internal Revenue shall prescTibe and may
require bonds OF other securities and accept the saue
ffom slch deputy; and each such deputy shall have
he ike authority, in every respect, 10 collect the
dues and taxes levied or assessed within the p0t-
ton Of the district assigned 10 him which is by this
&C, vested in the Collector HIMSELF but each Col
kCtor sba in every respect, be responsible both to
the United States and to individuals, as the case may
be for al moneys collected, and for every act done
AZ Deputy Collector by any OF hls deputies While
Sing as such, and for every omission Of duty: Pro-
yded, That nothing herein contained shall prevent
Any Collector from collecting himself the whole or
any part Of the duties and taxes so assessed and pay
abe II BIZ district.
SIC. G. And be il further enacted, That it shall
he the duty Of any person or persons, partnerships,
trss, associations, corporations, made liable to
ANY duty license, stamp or tax imposed 10y this act,
when not Otherwise and differently provided for, on
OF before the let day OF August 1862 and on or be-
fore the fret Monday OF May in each year there
ser and in all other cases before the day Of levy, TO
make list or return 20 the assistant assessor Of
the district where located, Of the amount oi an
raal income, the articles objects charged with
special duty tax, the quantity Of goods, wares,
ard merchandise made or sold, and charged with
specific ad valortm duty or tax the several rates
rd aggregate amount according 20 the respective
rcYslons Of this act and according 10 the forms and
sslla,ions TO be prescribed by the Commissioner Of
Internal Revenue, under the direction OF the secIe
ny Of the Treasury, for which such person or per-
sns partnerships, frms, associations, or corpora
IHn, are liable to be assessed under and by virtue Of
y Ae provisions Of this act.
h SIC. T. And be it further enacted, That the IN
muc'ions, regulations, and directions heTeiDbe
Zoe mhnfionad nhnu LIE Lindir,t anl.h