The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-06
OFFICIAL.
LAWS OF THE UNITED STATES
Pas,sa at ne Second ses,ioH Of ne Thrift. .srsnh
psngress.
q fPUBLic-No. or

. q pspge's.
.t' ~. fPUBLic--No 97l'
ANtACT 70 provide internal efenvs 70 support the
goYerArnA6i and pay iatbTAat bh DE bubAc debt.
BE enacted b. ne Senate and House Of ReprseBfatres
n As JHsd States u Aaefoa "a COagTess ,sslbsd,
That for the purpose OF spperinsengpg inc collection
imposed by this act, or which may be hereafter i'm
posod and Of assosaias the same Office is hereby
ofcs OF tho Commissioners IL Ihternai Revenue and
the President Of the United States Is hereby author
lied 10 nominate and, with The atyee and consent
81 She Senate, uppJipt, Commssiouer Of Internal
aevenns. with anhu0 salary Of Jtr Thousand dol
lars, who shall DO charged, aud hereby Il charged,
under the direction ~ the Secretary Of the Treasury,
uith preparing ali the instraot0ns regulations d.
rec,i0ng, forma, blanka, Stamps, aud liccnses and
dstribntpg the same, or any part thereof and all
lection Of the Duties stamp duties licenses and tax
-, which may Do necessary 10 carry this act into ei
set, and with the general superintendenoe Of his
hereby y aaAorzna and rs.ss, to provide proper
and sufficient stamps dies for expressing and de-
notlng the serora stamp iutic the Amount there
81 IN tieca OF b6rcehfage duties, Imposed by this
act, and 10 alter and renew replace such stamps
from time 70 time as occasion shall require ana tho
Secretary Of the Treasury may assign 10 tho Office of
the Commissioner Of Internal Revenue such number
of clerks a. he may deem necessary or the exigences
Of the public service may require, and the privilege
of frankng all letters and documents pertaining to
She duties 0f his Office, and of receiving free OF post
age all such letters and documents Il hereby extended
10 said Commissioner.
GENERAL PROVISIONS.
sac. 2 And BE- further enacted, T6at, for the pur-
pose of assessing, loVying and collecting the duties
hereinafter prescribed by this act the Presi
dent Of the United states be, aud he Is hereby,
thorzed 70 diyds respectively, the States and Terri
tories Of the United stairs and the District Of Column
bia into convenient collection dstrcts nd to noni
nate and, by and with the advice and consent Of the
Senate appoint AMI acolleotor for each
such district, who shall be residents within the
Same Prorided That any Of said States and Terri
torles, and the District Of Columbia may, II the
President shall deem " proper, be erected into and
included IN district ProriSod, That the humber
Of districts In any state shall not exceed the number
ufrepresentatves TO which such State shall be enu-
tied In the present Congress except in suh States
are entitled 70 an Increased representation In the
fnirty cigln4 CongreAs, in which States the number
ofdsfiets shall not EXCEED tic number OF Beprrssn-
tatNes TO which any such State may be entitled
and PrOrlaed, 0her, That IN the state Of California
the President may estabah number BIZ districts
exceeding the number of Senator'S and Representatives
TO WHICH sad iate entitled ia the present ongross,
SEC, .. Agdbf further enacted, That each Of the
assessprs shah divide hls district Into Convenient
anunbSr,ot ASSESSMENT districts, sunjectto such rig
ulations aud limitations may be imposed by tue
Commissioner Of Internal Revenue, within each Of
which By shan appqipt ono assistant assessor, who
shall be resident therein and each assessor aud
sstant assessor so appointed, and accepting the ap
pontment, shall, before be euers pp the duties of
iis Appbinhn take ,Rnd. sabsdibe, lef,Te some
competent magistrate, some collector, to be APP
pointed BY virtue Of this act, (Who islhereby EN-
powered 20 administer the samel the following oath
o. affirmation, 10 wit. 81, A r, do swear, or AFFIRM
las the eaae may be) that will bear trm fifth and
allegiance 70 the United States Of America nd will
support the Constitution thereof, and that will to
tho best of my knowledge skin and judgment, dill
gently and faithfully execute Che ohce and duties
Of assessor for, (namng the assessment distrioi,)
without favor or partiafty, and that viii do eq0al
right Rnd justice IN every in which shall act
aa aasessorp And certificate OF such oath or abr
nation shall be delivered TO the collector Of the dis
trict for which such assistant assessor
shall be appointed. And every assistant
-. la. taI -.
the said oath or Affirmation shall forfeit and pay
one hundred dollars one nioiety thereof g tho use Of
= Hhol United States and the other mOiety Whereof
him who shall first for the same, with costs Of
suit.
.iDsrc. l. And be further eiacsd, That before any
Snch collector enter upon the dutics OF his office
he shah execute Bond FOR such amount as shall be
prescribed By the Commissioner OF Internal Revenue,
under the direction Of the Secretary Of the Treasury
with not less than five sureties 10 be approved as
saunlcentby the SOlcitorof hoTuasuy combining
ths condition that Rd COLLECTOR shSll btthhily per-
form the duties of his ollce according 20 law, and
shall Justly and faithfully account for aud pay over
TO the United states, ia 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 filed In the office Of
the First Comptroller Of the Treasury. Aud such
collcetors shall from time 10 time, renew, strength
en-, and Increase their Official bunds as the secretary
l. Of the Treasury NAV direct. . --.t'. -
SrC o. Aud b. further sHdcted, That each collector
shall be- authorized 20 appoint by an instrument OF
writing under his hand, as many deputies IA he may
think proper, 10 b by him Oomponsatod for their
services, aud also 70 revoke any such appointment,
giving such notice thereof the Commissioner OF In
ternai Revenue shall prescrbei aud may require
bonds or other securities aud accept the same rum
such deputy; and each such deputy shall haze The
fke authority IN every respect, to collect the duties
and taxes levied assessed within the portion Of the
district assigned TO him which by this act vested
In the collector HIMSELF but each collector SHALL In
syery respect, be fospdnsi6le Both to the United
States and TO individuals, the may be- for al
moneys collected, aud for every act done deputy
collector by any Of his deputies whilst acting such
aud Tor every oniadon u duty Peried, That noth
ing herein contained shall prevent any collector from
collecting himself the whole or any part OF the duties
aud taxes SO assessed and payable in his district
"A SIC. G. AID b Jgr9o' cHqctd That IL shall be
slhe duty otany person or persons partnerships hrnla
associations, or corporations, made liable 10 any
duty, license, siamp, OF tax imposed BY this act
when not otherwise and dinerehtly iuyiiod for, On
before the lrst day OF August, eighteen hundred
and sixty two, and on or before the FIRST Monday 81
May Ia each year thereafter aud In all other cases
before the day Of levy 80 mako list or return 90 The
assistant assessor Of the district whore located, OF The
amount Of annual income, tho articles or objects
charged with special duty or tax, the quantity o
goods, wares and merchandise made or sold, anc
charged with specific or ad valorcm duty or tax
tho severd ratea.and aegregate amount aocording
the respective provisions OF this act and according
to the forms and regulations to he prescribed by th'
Commissioner OF Internal Revenue, under the direc
ton Of tho Secretary % The Treasury for which sucl
lrefson Or persona, partnerships, hrms association
or corporations ATE liable 10 be assessed undor an,
= by virtue Of the provisions OF this act
sfc =. dad Dc q further sHuoici, That tho iustrur
tiuns, regulations Dad directions, a. horoiubetoi'
assistant, and each collector and his deputies, IL
tho performance Of the duties enioned by or undo
this act pursuant 40 which ipsuuctions the said
Assr.surM ahslfon the nrst day OF AuRcst, cghtccI
hundred and siXty.two, and on the hrst Monda!
u Of MAY IN each succeeding year, and nom time &
Zine thereafter in accordauee with thls act alrcc
Nand cause c several assistant AsassQrs to procee'
through every part o. ther RESPECTIVE districts an
inquire amer aud concerning all persons heirg within
she assessment districts whore they respectively 70
side owning, possessing, or having the earhpr man
agemcut Of any property, goods wares, ana moi
Chandso, articles or objects liable 60 pay any duty
stamp or tax, including all persons liable % pay
license duty under the prov lsiona OF this aoi, ~
reference NJ well 90 any lsta Of Assessmeni or eec'
nun faken ondef che lhwe ofthgrespcclivt Swtcs, a
to any other records or documents, and by all uthe
lawful ysand means, especially 10 the "riiten is
schedule, return required 20 be maze out ana az
Nyercd 70 the assistant assessor BY AT persons OWL
ing, possessing, or having the case or manasolnen
Ol any property Aforesaid, liable 20 duty on taNg
toni aud Co value aud onnmerate the said Oh eci
of tqNatlon, rcspectvely, "a the manner pffecriuc
ly thia asst and in .coulrmity with the regulation
and instructions hoors mentioned.
Sac s, AHd D, ,urtAcr sadCi6d That Il any perso
- owning, possossirg, or having the care or manag
m,pt Of lrgs.g goods, wares AM .iqege l"g,FsI
conse, shn.i tail 60 make and exhibit written IN
whom fuquired, as Aforesaid, aud shall consent 60 az
close the pafueulars Of any and an the property
goods, NNtefi hnd nrmhundlsc, artloloa and oblec
liable 20 pay any duty ur tax or any business or %
cupation liable TO pay any license as aforesaid, thel
make suoh list, which, being dist nctIy read, COZ
s0hted 90, and sgnol, b thp pcrson SO owning. pu
-esaing or having the caro aud management nr afuu
said shall be received as tho hst of such parsou
src, o, Azd E. % hriaar faacsd, That 10 any On,
person shall deliver or disclose 10 auy assessor or "a
as aaHHHH HffI I'M o. "a am