The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at The Second Session Of the Thirty
seventh Congress.
An ACT to proUide Internal ReUenws to
support The Government and pay interest
on the Public Debt


An ACT TO. proUide Internal ReUenwe to
support The Government and pay interest
on The Public Debt
BE Il enacted bH he Seunte and House of Pepsesenta-
tUes Of tas United Sates Of America ia Congress
seasbied, rha, for the purpose of sup intending
the collection of internal duties stamp duties, Ii.
oenhes, or taxes imposed by this act, which may
be heresft imposed, and ofe,se siag the same,
Office is hereby created in the Ire .sury Department
to DO called tue Office OF the Commis ,ioner II In-
ternal Revenue and the Presi.ent of the United
States hereby authorized to nominate, aud, with
tho adviee and consent of the Senate, to appoint
Commissioner Of Internal Revenue, with annu.
al salary of $4,000 who shall be charged, and
by is charged under the direction of the Secretary
Gf the IRE :sury, with preparing all the ins rue
tions, regulations, direcioBs, forms, blanks,
stamps, and licenses, and distributing the same,
any thereof and all other matters per tain.
ing to the assessment and collection Of The duties,
stamp duties, licenses, and taxes. which may be
neces: a-y TO carry this act into eff CT aud with
the general supsriniendence of his Office, afore
said, and shsn have authority, and hereby is
thorized and required, to provide proper aud sui.
fl lent amps or dies for expressing and denOting
tbs several stamp duties or the amount thereof in
the Of reentsg duties, imposed By this act,
and TO alter and renew and rep a-e such samps
fIOm tin to time, as oo ocasion shall require and
the Secretary Of the Treasury may assiEn to the
Office tf the Commissioner of lnte nal Revenue
such plumber of clerks be mag d. en- necessary,
OF the exigenciCs If the public service may requir
ana the privilege OF letter. "a 40 u
ments ptr ng to the duties of his Office, and Of
receiving fr tf postage all such letters and docu-
men is hereby EXTENDED to sad Commissioner.
rsec. q And bs it further enacted, I Iat, for the
purpose OF ass' ssiDg leEying, and collecting the
duties taxes hereinafter p.escr bed by this act,
the President Of the United states, be, and he is
hereby artao.izsd to divfd., respectively, the
States aud rrtoriei Of the United States and the
District Of Columbia into convenient collection
stricts, aud ID nominat', aud, by and with the
advice consent Of the Senate, to appoint an
D.N n I..lI
bo res deuts within the sane: Provided, 1h4t any
of sad States aud Territories, and the District of
Counba may, If the President shall deem il prop
rr, be erected into and included in one d trist I:
aud Provided, That the number Of districts Ia any
State shall not exceed the number of repr senta-
tiv. TO which such State shall be sntitlsd IN the
present Congress, EXCEPT in such States ts are co.
titled to iucrea Ell representation in ths thirty
eighth Congress, in which States the number Of
districts stall not ed the number Of reprv
taives to Which any such state may be so eutitled:
P-ovi lei, further, That In the Sta of Cali
fornia the President may estabi number OF
d. tricts, not exceeding the number o Senators
and Representa'i es 70 which tad Siae IL entitled
in the pi esont Congress.
Sec 3. And be it turiher enacted, That each Of
tl5 assessors shall divide his strict into con-
venient number Of asse sment districts, su jsct to
such regulations and limitations as may be mpos-
ed bv the Commissioner Of Internal Revenue,
within each Of VIII ch he shall appoint one a4sist-
ant assessor, who shall be resident therein and
each or and assist ant assessor appointed,
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enters on the du les OF his appointment, take and
subscribe, befnIe some Competent magistrate, or
some collector to bs appointed by virtue Of this
act, (wbO is hersby empowered tn administer thu
same,) the following cath or .sffcma ion, to-wii
], A b, 60 swear, affirm (as tn, case may be, }
that wIlbear- true uth and allegiance to the
United Stats OF America, and will support be
CONSTITUTE n thereof, aud that will, TO the hest
ST my knowledge, skid, and ju gment, diligently
and faithfully execute the cfiice and dutia of :
BesF r for - (naming the assessment district,)
wi hout favor and Partially, ant that L will d.
tqua. right and ju tice in every case in which I
shall act AS assessor" And certificate of such
oath or affirmation shall be delivered to the eollec-
tor Of tho district for which such assessor or assist
ant assessor shall be appo nted. And every asses
or or assistant asse sor acting In the said of1ce
vi hout hayi g Tx the oath or alienation shall
forfeit aud pay SlOy, one moiety thereof TO the
use Of the United States, and the other moiety
ereof him who shall first sue for the same
with cJsts Of suit.
Sec. 4 Aud be it further enacted. That he fore
any such collqcfOr tnaIl euJer upon Ins 0urIes o
his o1ice, he shall execute bond for such amozni
as shall be prescribed by the Commissioner of In'
ternal Revenue, under the direction of the SccIetA
ry Of the Treasury with not less than five sure
tis to be approved as sufficient by the Solicitor o
the Treasury, containing the cond tion that saiC
collector shall faithfully perform the duties Of his
off, according 10 law, and sh al justly and faith
fully account kr and pay over 10 the United State
in compliance with the order or regulatiO, of tn
Secretary of the Treasury all pubic moneys wht
may cine into his hands or possession whicl
bond shall be filed n the Office of the First Comp
shall, from time to time, renew, strengthen an
increase cir official bonds, as the Secretary of tn
Treasury may direct.
Sec. 8. And be 1t farther enacted, That eac
Coli ctor shall be uthor Zed TO appoint, by an in
s;rumeut of writing under his hand, as many der
uties as he may think proIe-, to be by him CON
peLsated Tor their services, and also to revoke an
sush appointment, giving such notice thereof
the Commissioner OF Internal Reven ne shall pre-
scribe; and m y require bonds or other securitfe
and &C It tae same from such deputy; and eat
ahall have the liEa authority. in aVaT
respect, to collect the duties and tax levied o
ass ssed within the portion of the district asst IN
ed to him which is by this act vested in the Co
lector himself; but each Collec or al, in e'e
respect, lie responsible both to the United Stat
aud to individuals as the ease y be, for all mol
eys collected, aud fer every at done as Depui
Collector by any Of his deputies whilst acting
gu h, a1d tor every omission Of duty; Provides
That nothing here contained shall prevent an
Collector from collecting himself the whole or al
part OF the dut .es aud taxes so assessed and pay
Sec 6. And be it further enacted, That it sha
be the duty Of any person or FersoI s, partnersbi
firms, assoc atious, or corporations, made liabe
any duty. tic nse, stamp, or tax imposed by th
Hct, when not otherwise and ferently provid
for, on or be orc the LIST day of A, gust 1852, al
on or before the hrst Monday of Nay in each ye
thereafter r, aud in ali other cases before the day
levy, to make list or return to the assistant q
SCISSOR Of the district where loc lted, of the amOu
of annual income, the articles or hjects charg
with a speoial duty or tax, he quantity Of goOt
wares, and merchandise made or so d, and charg
with a spec fic or al va.orem duty tax, the sc
ersl rates and aggregate amount according to
respective PROVISIONS of this act, and according
the forms and regulations to be prescribed by I
Commissioner Of internal Revenue, under the
rection Of the Secretary of the Treasury, for whi
such person or persons partnerships, firms, AS
ciatious, or corporations are liable to he assess
under d by virtue of the pro,ti ms OF this &C
Sec. z. AMI lie il further enacted, That the
structions, regulations aud directions as herelni
fore mentioned, shall be binding on each asses
and his assistants, and on each Cole ;tor and
deputies, in the per formance of the duties EMO
ed by OF under this act pursuant to which
structions the said assessors shall on the nrst (
Of August, 1872, aud on ths first Monday ef d.
in each succeedIng year, and from time 10 u
thereafter, in &C ordance with this act, direct a
cause the several assistant assessors to proc
through every part OF their respective distri'
and inquire after and concerning all persons be
within the assessment districts whore they resp
2 lively reside, owning, possessing or having
care or management Of any property goods, wa
aGd merchandise, articles objects liable to
any duty, stump or tax. including all persons
bic TO pay license duty, uAd0r ths provisions
this act, (by referoncs ell to any lists Of
ment or collection taken under the laws of the
spective States as to any other records uo
Insuts, and by all other lawful ways and met
* especially to the written list, schedule, or ret
III reuuired'tl he made out aud delivered to tine
? sistant assessor by all persons owning, possess
or having the care or maus sgement OF any props
asaf D esaid, liable 10 duty or taxati ny an,
value and enumerate the said o'jects Of taxai
a rvspectve'y, in the manner prescribed BY
act, aud in conformity wi the regulations
Instructions before mentioned.
ii sec 3 And be ii further enacted, That IL
person owning, possessing, or having the car
of nrnnortV. R0eds. and