Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-25

Tor expressing aud drnOiing the several
stamp duties, or the am0uul thereof in tue
case Of percentage duties, imposed by lhi,
tci, aud to aliei and reHew or replace such
stamps from time to time, as occasion shall
require and the Secretary Of the Treasury
may assign to the Office OF the Commis.
sionrr Of Internal Revenue such number
OF CLERKS rs he may deem necessary. or tue
eHigsncies Of the public service may re.
qulrc, aud this privilege oI innkng all
letters aud documents pertaining to the
duties Of his Office, aud OF receiving free
VI postage all such letters aud documents,
Is hereby extended TO said Commissioner.
GENERAL rRoylsloss
2. And be it further enacted, That, for
hepurpose OF assessing, Ieyying aud col.
lecting the duties or taxes hereinafter IRE.
scribcd by this act, the President Of the
United States be, aud is hereby authorized
to divide respectively, the States and Ter.
ri'uries OF the United States aud tho Dis
triet Of Columbia into convenient collrc.
Iian districts, and to nominate, and, by and
with the advice aud consent Of the Senate,
TO appoint nn Assessor and Collector for
each such district who shall he residents
within the same; Provided, That any of
said States and Territories, a0d the Dis,
trict Of Columbia, muy, it the President
shall deem ii proper be erected into aud
included in one district; Provided, That
the number Of districts in any State shall
not exceed the number OF representatives.
To which snch State shall be entitled in the
present Congress, except in such States us
are entitled TO au increased representation
ia the thlrty.cighth Congress, in which
States the number Of districts shall not cx.
coed the number OF Representatives to
which any such State may be SO entitled
and Provided further, That in the State OF
California the President may establish a
number Of districts, not exceeding the
number Of Senators aud Representatives TO
which said State is entitled in the present
Congress.
70. Aud be it further enacted, That
each Of the assessors shall divide his dis
trlcl into y convenient number OF assess
ment districts. subject to such regulations
and limitations as may be imposed by the
Commissioner OF Internal revenue, within
each OF which lie shall appoint one assist.
ant assessor, who shall be resident therein;
aud each assessor and assistant assessor SO
appointed, and accepting the appointment,
shall, before he eutcrs on the duties OF his
appointment, take and subscribe, before
some competent magistrate, or some col.
leclor to be appointed by virtue OF this act
(who is hereby empowered to administer
the same), the following oath or attirma.
tiou, to wit: "l, A B, do swear, or affirm
las the case may be), that will bear true
faith and allegiance to the United States OF
America, and will support the Constitution
thereof, and that will, to the best Of my
knowledge, skill, and Judgment, diligently
and faithfully execute the Office and duties
of assessor for - (namiug the assessment
district), without favor or partiality, aud
that will do equal right and justice in
eveEy case in which ! shall act as assessor ~
Aud certificate Of such oath or aliirma.
tiou shall be delivered 10 the collector OF
the district for which such assessor or AS.
sisiant assessor shall be appointed. And
every assessor or assistant assessor acting
in the said office without having taken the
said oath of affirmation shall forfeit and
pay Sl0O, one moiely thereof to, the use OF
the United States, and the other noiety
thereof to him who shall first sue for the
same, with costs Of suit,
IA. And be ii further enacted, That be.
fore any such collector shall enter upon tit
duties Of his office, he shall 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
to be approved as sufficient by the Solicitor
Of the Treasury, containing the condition
that said collector shall faithfully perform
the duties of his office according to law,
and shall justly and faithfully account for
and pay over TO the United States, in com.
pliAnre with the order or regulations of the
Secretary OF the Treasury, all public moneys
which may come into his hands or posses.
sion; which bond shall be filed in the office
Of the First Controller OF of the Treasury
Aud such collectors shall from time to time,
renew, strengthen and increase their official
bonds, as the Secretary of the Treasury
may direct.
5. And be it further enacted, Thai
each Collector shall be authorized TO AZ.
point, by an instrument Of writing uude,
his hand, as many deputies as be may think
proper, TO be by him compensated for their
services, and also to revoke any such ap.
poinIment, giving such notice thereof a.
the Commissioner Of Internal Revenue shall
prescribe aud may require bonds or Other
securities and Sccept the same from such
deputy; and each deputy shall have The
like authority, in every respect, to collecr
the duties and taxes levied or assessed With,
iu the portion Of the district assigned &c
him which is by this act vested in the Col,
lector himself; but each Collector shall, il
every respect, be responsible both TO th,
UnitOd States and to individuals as the cast
may be, for all monies collected, and 70,
every act done as Deputy Collector BY any
Of his deputies while acting as such, aut
every omission Of duty: Provided, Tha
nothing herein contained shall prevent am
Collector from collecting himself the who'll
or any part 81 the duties aud taxes 50 as
sessed and payAble In his distriet