, 1862-06-27

L5e X efdcttA Oy {AE oeHdE ana li0tss Or Hep-
4-tsentotiexs ef TIE United States Of Ancricn in
Congress asstnajicd. That, for the purpose OF
experimenting tue collection of internal du-
ties, stamp duties, licenses or taxes imposed
bJ this act, or which may be hereafter i'm
posed, and Of assessing the same, an office is
hereby created in the Treasury department, to
he called tie Office OF the Comm Bsioner Of
Internal Revenue, and the President Of the
United States is hereby authorized to Aoms-
late, and, with tho advice and consent Of the
Senate, TO appoint Commissioner Of Internal
Revenue, with an annual salary OF four thou-
sand dollars, who shall be charged, aud hereby
is charged, nnder the direction Of the Seer5-
t8ry Of the Treasury, with preparing all the
Instructions, regulations, directions, forms.
blanks, sta1ups and licenses, and distributing
the same, or any part thereof, and all other
matters pertaining to the assessment and col
lection of the duties, stamp duties, licenses
and taxes Which may be necessary to carry
this act into effect, and with the general sn-
ptrtntcndence Of his Office 1s aforesaid, and
shall have authority, and hereby is authorized
stamps or dies for expressing and denoting
the several stamp duties, or the amount there
Of in the case OF per ctntlge duties imposed
by this act, and to alter and renew or replace
such stamps iron, time to tine IS occasion
| shall require; and the Secretary of the Treas
ury may assign 10 the Office Of the Commis-
tioner Of Internal Revenue such number Of
| clerks as he may deem necessary or the cxi-
etncies Of the pnb]ic service may require, aud
privilege Of franking all letters and documents
| persaining to the duties Of his Office, aud of
| receiving tree OF postage all such letters and
documents, is hereby extended to said Com
missioner.
GENERAL PROVISIONS.
| Sac. 2. A71d 1e it further enacted, That for the
PURPOSE OF assessing, leyying and collecting
| The duties or taxes hereinafter prescribed hy
| this act, the President Of the UnlteG States be,
t he fS r,fh IN 3iri1a
| lively the States and Territories of the United
| States end the District Of Columbia into con
yenfent collection districts, and to nominate,
and, hy and with the advice and consent ct
the ssna1c, to appoint an assessor acd 4 col
lector for each such district, who shall be resi-
dents within the sane Provided, that any OF
! said Sites aad Z. rrit0ries and the District Of
| Columbia, may, II the President shall deem it
proper, be erected into and included in one
district and provided further, that the nu.n-
btr cf districts in any State shall not exceed
| the Innlner Of II representatives. TO which sucn
Sta'e shall be cn1i:led in the present Congress,
except in euch States as arc entitled to an in,
creased Representation III the thirty eighth
Congress, in which States the number Of dis
| tricts sbali not exceed the nunber OF repre-
titled; provided further, that in the State oi
California the President may establish mum,
her Of districts, rot exceeding the number o
serators and representatives to which said
| CLdtI 4G EAklt1EA All LIE tlCoCht SOH.5t t-66
SEC. 3. And be II further enacted, That eact
OF the assessors shall divide his district into
convenient number Of assessment districts
subject 10 euch regulations and limitations 8:
may be imposed by the commissioner Of in
ternaI revenue, within each OF which he,shal
appoint one assistant assessor, who shall bt
resident therein; and each assessor and assist
. ant asecsEor SO appointed, and accepting hi
appointment, shall, before lie enters upon til,
duties OF his appointment, take and subscribe
before some competent magistrate, Or soM
collector, to be appointed by virtue Of thi
act, (wAo is hereby empowered to adminis,e
the same, the following oath Or affirmation
to Wit I'll, 4 B, do swear, or affirm, (as tn
case may be- that will bear true faith an
allegiance to the United States Of America
; end will support the constitution thereof, am
that l will, to the best Of my kuo 1ledge, skill
aId Judgment, diligently and faithfuIly exc
; | cute the office and duties Of assessors 10
{naming the assessment district without fa
vor OF partiality, and that I will do cQua
| right ard justice in every case in which sha
; / act as assessor.n And certificate of sue
: I oath or affirmation shall be delivered to til
collector Of the district for which such asses
eor or assistant assessor shall be appointed
, And every assessor or assistant assessor actin
In the said Office, without having taken th
, said oath or affirmation, shall forfeit and pa
, one hundred dollars, one moiety thereof t
the use of the United States, and the othe
! moiety thereof to him who shall first sue 70
!. the same, with costs Of suit.
: Sec. 4. Andbe it further enacted, That befor
any Euch collector shall enter upon the dutie
! Of his Office, he shall execute q bond for suci
= amount as shall be prescribed by the Cou
missioner Of Internal Revenue, under tn
direction Of the Secretary Of the Treasury
> with not less than i've sureties to be at
). proved as sufficient by. the Solicitor Of ID
. ! Treasury, Containing the condition tha: sal
= collector shall fAitlluilS perform the dutia
ct hiE office according TO law, aud shall justl
- and faithfully account for and over 10 til
). United States, in compliance with the orde
:. or regulations Of the Secretary OF the Treas
:, Try, ail public moneys which may come int
- his hands or possession; which bond shall h
- tiled in the Office Of the First Comntrolltr
the Treasury. And such collectors shal
from time to time, renew, strengthen aud il
IL crease their official bonds, as the secretary I
the Treasury may direct.
Sec. s. Aasdb be it further enacted, That eac
collector shall be authorized to appoint, b
,- IN instrument Of writing under his hind,
manJ depu'its as le may think proper, to t
BY him compensated for their services, an
also to rtvoke any such appointment, ci;iu
such notice thereof as the Commissioner
the Internal Revenue shall prescribe; an
/ may require bonds or other securities and 4
cept the same from such deputy; and eae
such deputy shall have the Like authority, j
every respect, to collect the duties and taxt
levied or assessed within the portion of tt
district assigned to. him which Is by this q
!. vested IN the collector himself; but each CO
lector shall, In every respect, be respousib
both to the United States and to individual
ID as the case may be, for all moneys collecte
N and for every act done as deputy collector /
r. any Of his deputies whilst acting as such. at
,e for every omission Of duty Provided, th
is nothing herein contained shall prevent a1
). collector from collecting himself the who
t, or any part Of the duties and taxes SO assesst
ID and payable in his district.
q, SEC. 6. And Be it further enacted, That
>. shal be the duty of any person or person
u partnerships, firms, associations or co7por
te tions, made iatle to any duty, license, stan
ID or lax imposed by this act, annually, whit
not otherwise and diff; rently provided for, (
1e orbefore the first day Of August, eighteen hu
d drd and sixty two, anu after, and On or befo
IL the frst Monday Of May in each year the,
be after, and In MI other cases before the day
n. levy, to make list or return to the assista
C. assessor Of the district where located, of &
~ amount Of annual income, the articles or o
e. jtc:s charged with special duty or tax, t
i'll quantity OF goods, wares and merchandi
d. | made or sold, and charged With specific
as ad sa1orem duty or tax, the several rates a
Mt aggregate amount according to the fespecti
,ir PROV sions of this net, aud according to t
1o11as and regulations to be prescribed BIZ t
ar Commis sioner,of Internal REVENUE, under
re dir ction Of the Secretary Of the Treasury, l
al which such person or persons, partnershi]
ne firms, associations or corporations are 1ial
~ to be assessed under and b5 virtue Of the p
Il visions Of this act.
a. SEC. Z. Andbe t{u,h enacted, That the
~ gtructions, regulations aud directions, as he
,u inbefe mentioned, shall be binding on each
10, 9 sessor and his assistants, aud on each cole
~ | or and hfn denut}ea. in the r,erfnrmance of I