Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14

Passed at hs S,,smd Session Of M Thviy-ssvs~tA
Congress,
tfUBLIo-No. ST.

ANACT 10 provide internal revenue to support the
Government and TO pay interest ON the public
debt.
Is. ,t,aatfsd Nv ths Ssnais and House Of Representa-
f,rss ofihs United States of Amfrlsa ~ Confr'D as
uYb,S That, for the purpose o. experimenting the
collection OF internal dulles stamp duties Ice SEES,
or taxes imposed by this at or which may o. mere
after in posed and OF sstessing The anne an elnoe
lie hereby created in the Treass Department 10 oe
called the ofice of the Con missioner OF Internal
Revenue; and the President OF the United STATES Is
hereby authorized TO nomina e. and WIN me Auvice
and cersent OF the Senate, te appoint Commis
sioper OF Internal Revenue, with al annual salary
OF four thou and dollars, who shall be charged, ana
hereby IL charged under the erection OF the seore
tary Of the lressuryj with PREF airing All the nsruo
tons regulations. directions, forms blanks, lamps
and licences ana distributing the same OF any part
thereof, and all other matters psranll 70 tne as
sessmeut and collection Of the duties, stamp ouues
license. and taxes, which may be necessary 70 carry
this act into tfeo', aud with the general supsrin
tend,pce OF his Cflce, as aioressid and sbalI nave
authority and hereby is authorized and required,
TO provide proper and sufficient stamps or dss Tor
sxpressjrg and CenotDg the several stamp dut ts,
or the mount thereof in the case OF per eltpge uu,
ties imposed by thi. act and TO alter ana renew OF
replsce such stsmps from time to time as oeo ZION
shall REQUIRE; and the Secretary OF the treasury
ma, ,ssisn 10 the office OF the Commissioner OF IN
ternaI Revenue such number OF clerks as 10 may
deem ntcessar or the tNigenees OF the pGpSO ei
eters and documents perts lining to the duties OF his
offce and ofreceying tree Of postage all such let
tiers and documents, Is hereby eAtehuel W siu 'oi'
missioner. .
sac ipS BE- IL further enacted, u at, Tor the pur'
pose Of assessing Lying ssG @g bv this set The
President of the United state De ana nv "a
authorized 10 divide, resD ctively 'he SDass su ",
yarritnries Of the United States ana the Dislrot VI
ro,n,bie info convenient collection district, and
tonominste. and. by and with Inc aoNIce anu oo,
sent OF the Senate. Z" appoint colec'o, nv dts
,essor for each such district "ho shsl ot itsu,n.'
p;tbin tho same: That any of said states ana er-
y;,oy;es and the Dhtrict of Columbia, may II tue
President shall deem proper e ria, he npmber
ri districts in any State shall not exceed Inc NUMBER
ofrepresentatves to which such stare shal S S sh
t;tled in The present Congress except W suSn sss
a. ara entitled 10 an increased representation III we
THIRTY eighth Congress, in hich Sa'es me uumuer
of Districts shall not exceed tae huUer b ~, az apnt
lied. And provided iiRtba, That IN inc otale " "
California the President may establish nuihpeI o
districts not exceeding the number OF sena V,s "p"
Representative 10 which said State Is eht4o d.
the present congress
SEQ. g. And be 1t fpther enacted, mat eseh oil
+bs assessors shall divide his district into oonven-
snt number OF assessment distr cts subject TO suoh
,.,ni,,ion7 and Limitations A. are imposed by the
Commisinner of Internal Revenue, WITHIN e"on oi
which be Eall appoint one assistant assessor VINO
.hall he resident therein and each assessor anu as
.;sant asse.s so appointed, and accepting the ap.
Monument shall, before he enters on the duties OF
his appoio tmeu', take and subscribe o-iore sumo
nnmpetent ate or some collector, to he APP
pointed by virtue OF this act twho Il hereoy ehpoN-
cred to adminipter the same the following oath or
animation to wit: 81, B; do swear or ainrm, las
1ba case NAV be that will bear true faith and ale
.iance TO the United States of America ana VIII
Support the Constitution thereof, ant that Will
the hest of nv knowledge, skill and Judgm mt an.
gently end faithfully execute the Office ana duties OF
sssessor for tuaming the assessment district win
ont favor partially and that VII 90 tquai rg y
and iusice in every case in which hall act as as
sessor And a certificate of such oath or alhIma
fiop shall b. delivered to the collector OF the Gsfot
for which such or assistant assessor sna oe
o;nted And every or assistant as esser
setting in the said office without having taken the
said oath tr afhrmai u, SHAH torleit ana pay one
,pnist
tba limited States ard the other moety thtFeof 10
him who stall first sue fer the same with COSTS Oh
suit ,..,., r,..,.,
such collector shall enter upon the duties of his (.
Ace he shall execute bond for such amount as sha
he prescribed by the Commi sioner of Internal Rev
snne under the direction of the Secretary of the
Treasury with not ess than five sureties to be ap
oroved as efficient by the Solicitor OF the Treasury
containing the condition that said collector shall
faith fully perform the duties of his office according
TO law and shall justly end faithfully account for
and paw over to the Emitted states, N compliance
the Treasury. all public money which may come in
TO his hands or possession which bond shall be filed
in the flee of the First Comptroller Of the Score
tary And such oolleotor 81 shall from time to time
renew streng hen, and increase their official bonds
as the sscretsrs of the Treasury may direct
SrC & And be it further enacted, That each coec
tor sha be auth orized to appoint, by an instrume
OF writing under his hand, asmany deputies as ht
NAV think proper to be by him compensated fol
their services and aso to woke any such appoint
ment, giving such notice thereof as TIE Commission
err of Internal Revenue shall prescribe; and may re
ouire bonds or other securities and accept the sam
rom such deputy; and es CHI such deputy shall bav
the Liz authority in every respect to collect the du
ties and taxes levied assessed within the portion
Of the district assigned to him which is By this ac
vested II the collector himtelfi but each colecto
shall in every respect b. rtspons Bile both to tn
United states and to individuals as the case ma,
be for u moneys collect d, and forevery act don
as deputy collector by any OF his deputies whilst &c
ting assreh, and for every omission o. dnty: Ps
ANY collector from collecting the whole or any par
Of the duties and taxes so assessed and payable Il
his district.
the duty of any person or pc sons, partnerships
firms, associations, or corporation, made liable t.
apy duty license, stamp, o tax imposed by this ACT
when not otherwise and differently provided for OF
or before the first day of AUGUST eighteen hundre
and ana on OF and ia Ill obar
ses before The day of levy, TO make list retur
to the assistant OF the district where located
of the amount of annual income the articles or OF
iects charged with special duty tax, the quantit
OF DDS, wares and merchan disc made or sold, an
charged with specific or ad valorem duty or tax
the several rates and aggregate cunt according t
the respective provisions OF this act and according
to the forms and regulations to be pres ribed by TIL
Commissioner of Internal Revenue, under the direc
ton OF the Secretary OF she Treasury, for which
such person persons, partnerships firms, sssocia
tions corporations are liable to be assessed unde
and by virtue of the provisions of thssct.
SIG 7. And be it further enacted, hat the ipsruc
TONS regulations, and directions, as bersiDbefor
mentioned shall be binding on each assessor an,
ties in the performance of the duties epjoned by
under this act; pursuant to which instructions tn
said assessor all, the first day of August
teen hundred and sixty-two, and on the first Mon
day OF May in each succeeding year. and from tim
to time thereafter, in accordance with this act, direc
and cause the several assistant assessors to procee
through every part of their respective districts
INQUIRE after and concerning all persons be ng with
in the assessment districts where they respectively
reside owning, possessing, or having the care o
management of any property, goods, wares, ant
merchandise articles or objects liable to pay any du
suxx nInHrh llyNarS Ala 40
alicense duty under the provisions of this act, b
reference Il to any lists Of assessment collec
ton taken under the laws of the respective States
as TO any other records documents, and by al
other lawful ways means, especially TO the writ
ten list schedule, Ietnrn feqn red to be made
and delivered to the assessor by all person
owning, possessing, or having he care or manage
ment Of any property, as Aforesaid liable to dut,
or taxation,) and to value and enumerate the sal,
objects of tsxation respectively in the inner pre-
scrbed by this act and in Uniformity with the reg
ulations and instructions before mentioned
- SIC. g. And be !. further enacted That If any per
son owning, possessing, or having the care or man
agement of property, goods, wares, and merchan