The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-05

Ing that justice is done him.
/ Believe me, my dear sir,
With much regard,
Ever faithfully yours,
! CHARLES SUMNER.
THE TAX BILL. ,
Passed BY Congress, Monday;
June %, 1862.
| b u enacted By the Senate and House Of
Representatives of ts United States o,
America in Oongress assembled. That, for
the purpose Of experimenting 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 Revenue,
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 four thousand dol
lars, who shall be charged, and hereby is
charged, under the direction Of the Secre,
tary Of the Treasury, with preparing all the
instructions, regulation, directions, forms,
blanks, stamps and licenses, and distribu.
ting the same, or any part thereof, and all
other matters pertaining to the assessment
and collection Of the duties, stamp duties.
licenses and taxes which may be necessary
to carry this act into effect, and with tine
general superintendenee of his Office as afore.
said, and shall have authority, and hereby
is authorized and required, to provide pro
per and sufficient stamps or dies for express
ing and denoting the several stamp duties,
or the amount thereof in the case Of per
centage duties imposed by this act, and to
alter and renew or replace such stamps from
time rs occasion shall require and the
Secretary Of the Treasury may assign to the
Office Of the Commissioner Of Internal Rev.
enue such number of clerks as he may deem
necessary or the exigencies of the public
service may require. and privilege of frank
ing 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
SEC. Q And Be 1t further enacted, That
for the purpose Of assessing, levying and
collecting the duties or taxes hereinafter
prescribed by this act, the President of the
United States be, and he is hereby. authori-
zed TO divide respectively the States and
Territories Of the United States and tie Dis
trict of Columbia into convenient collection
districts, and to nominate. and, by and with
the advice and consent Of the Senate, to ap-
point as assessor and q collector for each
such district, who shall be residents within
the same. Provided. that any Of said States
and Territories and the District of Colum.
bia, may, If the President shall deem ii pro-
per, be erected into and included in one dis
trict and provided further, that the mum.
bsr Of districts In any State shall not exceed
the number of representatives to which such
State shall be entitled in the present Con-
gress, except in such States as are entitled
to an increased representation In. the thirty
eigth Congress, in which States the number
of districts shall not exceed the number of
representatives to which any such State may
be entitled; provided further, that in the
State Of California the President may estab.
lish number Of districts. not exceeding the
number Of seniors and representatives to
which said State is entitled in he present
Congress.
SEC. 8. Aad Be It further snae'ff;. a;a M
each Of the assessors shall q 80 -
tricts, subject to SUCH IA hv ,hs .or...;a =
tions As may be & revenue, within each AL
s'oner OF lAhl appoint one assistant assessor
wnlcAall be resident therein and each As.
essos and assistant assessor 50 appointed.
nd accepting his appointment, shall, before
enters upon the duties Of his appoint.
lent, take and subscribe, before some com. q
etent magistrate, az some collector. to be d
'pointed BY virtue of this act (who is here
empowered to administer the same. } the d
lowing oath or affirmation, to wit:-aI q
b, do swear, or affirm, (as tho alleaiance u
the United States Of America, and will =
pport the constitution thereof. and that O
u. to the best Of my knowledge, skill. and q
dgmenf, diligently and faithfully execute p
ONCE and duties Of assessors for (nam. g
the assessment district.) without favor
partially. and that will do equal right if
Jnstice in every case in which I shall to
As assessor" And certificate of such &c &c
n or affirmation shall be deliyered to the ~ n
'eotor Of the district for which such asses. or
or assistant assessor shall be appointed BY
ID every assessor or assistant assessor act. iel
in the said Office, without having taken -; ~
said oath or affirmation, shall forfeit and di
one hundred dollars, one moiety there. mi
o the ufe Of the United States, and the ne
er mo'sty thereof to him Who shall first :" ,;a
for the same with costs Of suit. on
&c. 4. And be It further enacted. That in
're any such collector shall enter upon me
duties Of his Office, he shall execute . Al. aus
q Tor such amount IS shall be prescribed An,
Inc Commissioners Of Internal Revenue. lis,