The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19


Fnvxd a. tie Second Session or tae 1ni,ty.Seten
81 Congress-. fa
[PuBI1c-No. s7.l GI
THE TAX ELL.
AN ACT to prouids Internal Rerenue to support
Tie Government and pay Interest on the Public
D5L I..
Be it enacted by the Senate and House of Rep
sesentdtipes of the United States of America in
Congress Assembled, That for the purpose Of su-
pern.ending the collection Of internal duties,
stamp duties, licenses, or taxes imposed by this
act, or which may be hereafter imposed, and of
assessing the same, an Office is hereby created
in the Treasury Department to be called the OF.
fee Of the Commissioner OF Internal Revenue !;
and the President Of the United States is here
by authorized to nominate, and. with the advice
and consent Of The Senate, to appoint Com.
missioner of Internal Revenue, with an animal
salary of - ,OOo who shall be charged, aud
hereby is charged, under the direction of the
Secretary of the Treasury, with preparing ali
the Instructions, regulations, directions, forms,
blanks, stamps, and licenses, and distributing
the same, or any part thereof and all other
matters pertaining to the assessment and collec.
ton of the duties, stamp duties, licenses, and
taxes, which may be necessary to carry this act
into effect, and with the general superintendence
of his Office, as Aforesaid, and shall have autbo-
rity, and hereby is authorized and required, to
provide proper and sufficient stamps or dies for
expressing and denoting the several stamp duties
or the amount thereof in the case of percentage
duties, imposed by this act, and to alter and re.
new 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
Commissioner Of Internal Revenue euch number
Of clerks as he may deem necessary, or the exi-
gencies Of the public service may require, and
the privilege Of franking all letters and docu-
meats pertaining to the duties Of his office, and
Of receiving free Of postage all such letters and
documents, is hereby extended to said Commits
sioner. q" stE s' p"
GENERAL PROVISIONS.
Sec. 2. And be it further enacted, That, for
the purpose Of assessing, levying, and collecting
the duties or taxes hereinafter prescribed by
this act, the President of the United States be,
and be is hereby authorized to divide, respect
lively, the States and Territories of the United
States aud the District of Columbia into conve.
nient collection districts, and to nominate, and,
by and with the advice and consent Of the Sen
ate, to appoint an Assessor and Collector for
each such district, who shall be residents with
in the same: Provided, That any Of said States
and Territories, and the District Of Columbia,
may, the President shall deem it proper, be
erected into and included in one district: Pro
vided, That the number of districts in any State
snail not exceed the number of Representatives
to which such State shall be entitled in the pre-.
sent Congress, except in such States as are en-.
titled to an increased representation in the thir.
y.elghth Congress, in which States the plumber
OF districts shall not exceed the number Of Re
presentatives to which any such State may be so
entitled: a9d Provided, further, That in the
State of California the President may establish
number Of districts, not exceeding the number
OF Senators and Representatives to which said
State is entitled in the present Congress.
Sec. T. And be it further enacted, That
each of the Assessors shall divide his district
Into convenient number of assessment dis.
tricts, subject to such regulations and limita.
tions as may be imposed BY tie Commissioner
of Internal Revenue, within each of which be
shall appoint one assistant assessor, who shall
be resident therein; and each assessor and q.
sistant assessor 30 appointed, and accepting the
appointment shall, before be enters on the d.
ties of his appointment, take and subscribe, be-
fore some competent magistrate, or some collec.
tor, to be appointed BY virtue Of this act (who
ishereby empowered to administer the same),
the following oath or affirmation, to wit II,
B, do swear, or affirm (as the case may boy, that
will bear true faith and allegiance to the
United States of America, and win support the
Constitution thereof, and that will, to the best
of,my knowledge, skill, and judgment, diligent.
y and faithfully execute the Office and duties Of
assessor for --- (naming the .assessmsnt dis
will do equal right and justice in every case in
which l shall act a. assessor" Anda certificate
Of such oath or affirmation shall be delivered Ia
the collector Of the district for which such a.
sessor or assistant assessor shall be appointed
And every assessor or assistant assessor acting
in the said Office without having taken the said
oath or affirmation shall forfeit and pay Sl00
one moiety thereof to the use of the United
States, and the other moiety thereof to him who
snail hfst sue for the same, with costs of suit
Sec. 4. And be it further enacted, That be-
tore any such collector shall enter upon the du
ties OF his Office, be shall execute q bond 70,
sueh amount as shall be prescribed by the Com
missioner Of Internal Revenue, under the drec
uon OF the Secretary Of the Treasury, With no,
less tean five sureties to be approved as suf6
Gent by the Solicitor of the Treasury, contain
ing the condition that said collector shall faith
!uiiy perform the duties Of his Office according
70 law, and shall justly and faithfully account
l0s and pay over to the United States, in com
phsnce with the order or regulations Of the Sec
letaFy Of the Treasury, all public moneys whicl
ha ,usy come INTO bis hands or possession; which
pond shall be fled in the Office Of the Frst Con
Toiler Of the Treasury. And such COLLECTORS
snall, from time to time, renew, strengthen an,
increase their official bonds, as the Secretary o
'ne Treasury may direct
se:: s. And be it furthse enacted. Ths
t tscn Collector shall be authorized to sppoint
W IN instrument Of writing under his hand. q
h many deputies as he may TANK proper, TO be b
.au nm compensated for their services, and also !
,s.Usaf any such appoint ent, giving such motto
ns ah.i, ss .ne Commis Aioner Of Internal Rever
otbs, .r'. p,sserlDe nd may require bonds q
denrt.. s,,sss sn ana accept the came from sue
Ike sy,bor;,, Hi. F;cn such deputy shall have II
''' IN every respect, to collect II