Delaware State journal and statesman., 1862-07-25
IPunLIc-No. 81
An ACT provide Internal TO support the Gov
ernnlent and pay lnterest on The Public Debt.

tion internal duties stamp duties, licenses taxes
imposed by this act OF wheh may 6e hereafter imposed
and of assessing the same, office is hereby created In
the Treasury Department to be called the office OF the
Commissioner OF Internal Revenue; aud the President
of the United States Is hereby authorized to nomiuAe
aud with the advice and consent of the Senate, 10 ap
point Commissioner Of Internal Revenue. with
nual salary of 1000 who shall be charged and hereby
reasuTr with preparing all the instructions regulations
directions, FORMS BLANKS, stamps, and licenses, aud dis
tOuting the same or any part thereof and all other
matters pertaining to thu assessment and collection of
the duties stamp duties iceusos, and taxes which may
be to carry thia act into effect and with the
general supernienienee Of his office, aforesaid and
shall have authority and hereby is authorized and
qured, to provide proper and sufficient stamps or dies
for expressing and dennins the several stamp duties or
the amount thereof in the of percentage dutes i'm
posed by this act and to alter and replace such
stamps from time to time, OCCASION shall re1uirei and
the Secretary OF the Treasury may assign to the Office of
the Commissioner of Internal Revenue such numher OF
clerks as he may deem necessary or the eNgencei OF
the public service mny require, and the privilege of
anhng all letters anl documents pertaining to the d1
ties Of his oce and Of teeeivng free OF postage AL such
letters and documents is hereby extended to said Com
GENERAL PROVISIONS.
SIC. , And be further enacted, That for the pur
pose o assessing, levyng and collecting the duties or
hereinafter prescribed by this act the President Of
the United be- and he is hereby authorized to d
vide respectively tho states and Territories OF the Uni
led States and the District OF Columbia into convenient
collection districts and to nominate aud, by aud with
the advice aud Of the Senate, to appoint AS
ssssor and Cole or tor each such dtSt VINO shall be
residents within the same; Provided That any OF said
States and Territories, and the District OF Columbia
may II the President shall deem 1t proper os erected
into aud included in one district Provided, That the
number of districts In Stale shall not exceed the
number which such state shall be
entitled In the present Congress- except h such states as
are entitled to increased representation in the thirty
eighth Congress- which States number OF districts
shall not exceed the number of representatives TO which
any such State may be entitled and Provided further
That in the ate Of California the President may eHab
lish number OF districts not exeeedng me number ol
Senators and Representatives TO whh said state is en-
titled In the present Congress-
sRc g. And be It further enacted, That each of the
shall divide his district into convenient number
of assessn9nt districts subject to s1cn regulations ana
Limitations may be imposed by the Commissioner OF
Internal Revenue, within each Of which he shall appoint
assistant who shall be resident therein aud
aud assist so Appointed and ac-
duties OF his appointment, take aud subscribe before
competent magistrate or some collector to be ap-
administer the same the following oath or atirnA.
tion, TO wit; H. b, do swear, affirm las the case
tuAy be) that will bear faith and allegiance to the
United Sta tf America, and viii support the Oonsn
tion thereof and that will. to the best Of my knowledee
skill, and judgment, diligently and faithfully execute
the office and duties Of assessor for - (pAming The
assessment district, without favor Or parllay anu thi
will equal right and justice in case in which
shall act asses6Of! Aud certificate OF Huch oath or
aGrmaon shn be deliyerel to the collector of the dis
rict which such assistant assessor sAll
artin In the sel nnee without having taken the said
oath or affirmation shall forfeit and ray sO, ona muiely
thereof to the Ot th- United States and tins other
uoiety him shall hrsi for te sane,
SEC l. And be it further enacted That before any such
collector shall enter upon u his Office, he shall
execute bond for such amount shall be prescribed by
the Commissioner Of Isternel Bevenue under the di'
reetion Of the Secretary ol the Treasury, with not less
than ve suretes Ia approved sufficient by the So
loitor oil the Treasury containing the oniitou that
oes Secordug to law, ana shall Justly aud fiihfGy
count and pay to the United States, IN conpli,
with the order regulations Of the Secretary OF
the Treasury all public moneys which may come 'nto
his hands possssion which bond shall be ed IN me
office o the Fifst Comptroller of the Treasury And such
Colector shall from time to time renew strengthen ani
their official bonds, US the Secretary OF the Pea
aury may direct
Sc B. And he it further enacted That each Collector
shall be authorized t. app lint, by AN instrument o
writing under his hand as mtuy Deputies as he may
think proper to he by him compensated for their services
and also 10 revoke any such appointment, giving hhch
notice thereof as the Commissioner OF Internal hofehu
shall prescribe aud may require bonus or o'heI seouti
ties and accept the same irom such dpuly ana eAeI
AHeh deputy shall have tue llke authorlY ~ every 10
Hpeet to collect the duties aud taxes levied r hssesse
within the portion Of THO dstret assigned "a MIN whlpi
Is by this act vested in the Collector himself but eacl
Collector shalt in every respect po respynrlns Dom
all moneys collected ana for every act done as De
putty Collector by any OF his depates While acting as such
herein cunta ed shall prevent any Collector from epllto
lug himself the whole or auy put Of the duties and take
80 assessed and payable in his district
SEu o. And he 1t turiher ennrtel rhat II snail Ue IN
duty Of any person or persons H5Inrspa' ntm1l hsso
cRtions or Corporations made liable oauy duty llceis
stamp, imposed by this ae- when not oherwls
and differently provided for, on or h'lore tbs lAt hy
August 1862 and or before the ftt Monday OF Ma
each year thereafter and in all other cases before III
day OF levy TO make list or return 10 the assistant Al
sessor the district where utated, Of the amount OF al
nual income, the articles ar d. e's charged with sp
chandse made sold, and charged with specific or u
yalnrem duty or lax the hesetal rates aud aggresa
amount according the rspectiye provisions of .s le
aud according tho furma and gulalOnH to lie pre-
serbel by the Commissioner of Internal Revenue und
the direction the Secretary u the Treasury 0f VINE
person persona pAtnetshlps rns' association
corporations are liable 70 be assesse1 under ana
virtue Of the provisions Of thls aet nh. A., a,.,
SIC Z. And be it further enacted, That the instru
tions regulations and directions az hereinoelore me
TONED shall he binding on each Assessor ana MS assn
AutH and each Collector and his Deputies in me pe
iormance of the duties eujoned by or under TINS ae
pursuant to which Instructions the said assessors bha
the first day Of August, lsd2 and on the hrs Nlond
Of NAV In each succeeding year, anu from uhe 70 W.
thereafter in dnAce with Lls act direct and eau
he several assistant assessors TO proceed through eve
concerning all persons being whin ths assessme u q
tricis where they respectively reside owning ppsses
or having the management OF any propeli
goods, wares, and merchandise, articles Or ogssts sl
10 pay any duty, stamp or tax including all pers9
not INV reference as we'll any lists Of assessment
collection taken under the laws OF the respective states
any other records documents and by a other "a
full ways and means especially TO the written list sci
dule, return required to be made out and delivered
or having the care management OF any property
Aforesaid, liable to duty axation) and to value a
s me-, hnuep ~. t;ns and nsr,sons before mentonsl
sEo g. And be it further enacted, That u any per-
owning possessing, or having the care or management
property goods wares and nerehanlse, ar,lcle, @ or or
s.Is and shaii consent to disclose Tie particulars Of
and all the property goods, wares and metehAndiso
tloles and objects liable to pay any duty or TAX or
business or occupation liable 10 pay any license as al
ssid then and In that case 1t shall be the duty Of
officer to make such list, which, being distinctly II
consented to- and signed by the person so owning,
sessing or having the and management as ai
said shall be received the list Of such person
SEC g. And be it further enacted, That II any such
son shall deliver ur disclose auy assist
assessor appointed pursuance OF this act aud requit
list or lists aforesaid, any false or fraudulent lis
statement, with intent to defeat evade the valuation
enumeration hereby intended to be made such person
offending, aud being thereof convicted ON indittn
fouud in circuit OF district uOurt OF the
ted States held in the district In which such uiense
committed, shall te hued in sum not exceeding 8
the discretion Of the court aud shall pay all costs
charges Of prosecutions and the valuation and snun
tlon renuired By this act SHALL In all such cases,
all cases OF under valuation or under statement ~
lists or statements, t. 10 made as Aforesaid upon lists
cordng tho prescribed. u be nntds out ny tht
sessDrs and assistant asseasOrs respectively which
the said and assistant AseHsors are hereby
tuorzed aud required to mako according to the bs
formation they obtain ana lor the purpose OF ma
which they are hereby suthot1ed TO euler luto and
all aud singular the premises respectively anu IRON
valuation aud enumeration 30 made there snail ne NO
peal. ma, l., -
SEC TO- And be IL further enacted, That In case
person shall be absent his or hel place OF fesd
at the time an assistant shnll call TO receive
list of such person. II shall be the duty of hch ASA
to leave at the place Of Residence o suv9 PEI
with person Of suitable se and discretion II eu,
present, otherwise TO deposit in the nearest post Oh
written note memorandum, addressed 10 suell pc
requiring him her To prebeut to such assesspr tine
lists required by this act within en days lrohl lhe ua
such note memorandum,
SEo II. And be it further enacted, That u any pc
being notified required, Aa aforesaid snail reu
neglect to give such Hist or lists within the time rell
AZ aforesaid 1t shall bs the duty OF The assessor u
assessment distrlut within which such person shall II
and he is hereby authorized and required, to ente
aud upon the premises If 1t be necessary Of such pc
hest information which he eau obtain, and on hls
view and information such lists Of property, goods,
aud nerchaudise and all articles or objects liable TO
or taxation, owned possessed, or under tha car
and MANAGEMENT OF such person, As are required b.
act, including the amount II any, due for license a
case Of refusal neglect to make such lists, exc