Smyrna times., 1863-06-04
OFFICIAL.
LAWS OF THE UNITED STATES,
PasssI at the Third Session Of the 1hirty-ssusntA
Congress.
The Revenue Tax Law.
IPUplIc-No. 53.1

internal revenue to support the Government and
pay intcrst the public debt" approved July
FIRST, eigheen hundred and slGty-two aud tor other
purposes.
Be 1t enacted by the Senate and House of Repre-.
sentatUes Of the United States Of America, in Con-
grsss assembled, Tn tam act to provide internal
revenue support the Government and pay interest
on the public debt" approved July FIRST, eighteen
hundred und sixty-two, be and tae same hereby Is
amended as hereinafter get forth, namely:
That whenever any written notice, or other ia
srument in writing. is required, the same shall be
lawful it written partly written and prIted.
That section eleven be and hereby is amended
as to authorize assistant assessors to perform any
duties therein imposed on assessors.
That section nineteen be amended that the de-
putty collector, well the collector, may perform
all the duties required Of the said collector in the
said SectiOn and any notice required by said section
10 persons who neglect to pay their taxes may be
ssih by mail or left At the dwellings usual places
OF business of such persons it any they have, witt
ran printed, and said notice shall state the amount
oil duty or tax for which such persons liable, in
e.udlng the ten per centum additional, provided
fer in .ad section, demanding payment of the
and with respect to all such duties or taxes
not included IN the annual lists provided for in
sad sectiOn and all taxes and duties the lection
OF which is not otherwise provided tor in sld ac!, it
shall be the duty OF each collector in person or by
deputy to dean and PAYNE It therefore, tue man.
pratlIn oTthe time within which such duty or Tux
should have been pad; and any copy Of ds'trsn,
SHALL b. Ist at the DIV Yelling usual place OF bus.
nsss OF the owner possessor Of the the prop
distrained: PrO1ided, Tint such :pcch demand
shall net be necessary In respect TO taxes
by sec; o : seventy seven OF said act
That section twenty eight be and is hereby amen
dsd by striking out the words "tor.elt and pay the
SUN OF i've hu idr:d dollars" AMI nere@t!ng in licu
thereof" "upoa conviction thereofb by court of
pssent jurisdiction, forfeit and pay the of five
hundred dJllrs, or be imprisoned for term not ex-
coedlng twO Yeas, 4 the direction OF the urt."
That section iorty-ihree be amended b striking
cut the following words: land any person vino shall
use any cask Or pick4ge marked, for the purpose
Of selling spirits of quality different from that in.
spccted, shall be subject to like penalty tar each
cask or package used and Inserting ia lieu there
of"and any person VINO shall frauduently any
eask or package marked tor the purpose of sell
iiag any other spirits than those inspected for
selling spirits of quality a quantity different
from that inspect ID, shall be subject to a like
penalty, as provided, for each cask packages 80
used"
That section forty -four be and hereby is amended
striking out the words ITO be contiguOusto such
di-llery."
That section fifty five be and hereby is amended
BY inserting after the words "shall not be paid al
the time Of rendering tke account of the same herein
required" the words or at the time when they shall
have becoae payable"
That section sixty -four be and hereby is amend
O.. rha. no license shall be required of attor
Rey having taken out & license such IN conse
suenss Of being employed To purchase, rent, sell
Il esia;e OF tT cOliee rent thereoR for others in
tile ordinary of business: in paragraph NUN
her sixteen by inserting after the word tavern the
tie words Or eating houses; by adding to paragraph
n4mber twenty-eight nc following words: "No
shall apOthecaries who have taken out licenses a
Auc no ID In ka Oufli tan deal
ers in liquors in consequence Of selling alcohol; ant
Ia paragraph number twenty nine by inserting afte
the word "nerclandlse," "or who shall manufacture
By hand or machinery. for any othsr person, o: per
sUns, goods, wares, or merchandise
That section sixty -four be and hereby is further
am nded by adding, at the end thereof the folowin:
p P.ragSaphs
"fhirty four. Architects and civil engineers sha
pay ZEN dollBrs for each license. Every person who's
bisinsss / is TO plan. design or superntend the con
sRuctOn OF buildings, ships, ofroads or bridges
or canals, or railroads, shall be regarded arch
itect and civil engineers under this act PTOuideC
Thit Ibis shall not include practical carpenter VIII
LAB 8 building.
"Thirty-hvc. Builders and contractors shall pa
twenty-five dollars for each license. Every perso
whose business 1t is TO construct Buildings, ships
o. bridges, or canals, railroads, by col
tact, shall be regarded builder and contracts
sider this act: Provided, That no license shall b
r'quired from any person whose building contract
DO net exceed two thousand five hundred dollars
ans one year.
"fhi ly-slx. Stations and iacks, owners Of, sha
Yy ten dollars for each license. Every person WI
k'sPs a male horse or jackass for the use Of mare
fqairing or receiving pay therefor shall be requrt
x'ts'e out hceHse under this act which shall col
t.ln b Icf description of the animal, its age, an
place or places where used or to be used: PTopide
That all accounts, notes, or demands, for the use
Ay such horse or jack without license, as afor
said shall be invalid and Of ne force ia any court
Isw equity.
"Thlrty- seven. Lottery ticket dealers shall "a
sse thousand dollars for each license. Every perso
assocation. firm, corporation who shall make, $,
or otfer 30 sell lottery tickets or fractional par
sAereGf, any token, certificate device represe
sing or intended "a represent lottery ticket or ar
fractional part thereof. or any policy of number
Afy lottery, or shall manage any lottery prepa
sc 'emes OF lotteries, OF superintend the drawing
aay lottery, shall be deemed lottery ticket deal
Nnder this act.
a aThifty eight. Insurance agents shall pa Ten a.
bars for each license Any ssrson,who shull act
agent OF any hre. nisrine, life. nutpal, or other
surascs company, or companies, shall be regard
as an insurance agent under this act:f Prouid.
fhat no license shall be required Of any insuran
agent ar broker Ehose receipts. as such agent a
year. ea1.....,,.s. =, ~ :
aFhirty-nins. Butchers shall pay ten. dollar, !,
each license Every perssn whose busiuessi ID Is
seal butchers meat at retail shall be regarded as
: nuseher under this act: PTopided That no butcl
nasng taken out License and paid ten dollars tfre
1of.shsn be requiredato take out alicense as ret
dealer on account OF selling other artIckss at
sr ssne store ssalL premscs:g Prssidsd, furih
rhst butchers who retail butchers meat sxcusiv
nom ear, or wagon, BY ithemselvesor or agents, asi
.sqaired to pay 1--WE dollars only for each lieen
sxniing law to the contrary notw ithstandi
sAo hasing takcti out a license therefore shall
;qared 70 take out a license as pedlsr, for,
lug satehers meat. as oforesaid; ,Prouidsd
wa.,.lnat mat no license shall be required Of a buse
as'e annual sales do non exceed one thousand I
az. e-nQlA .iqgTnotodq
,.lsfty. Retsii dealers shall pAy ten dollars
eash Eeese. Esery person whose business ., :,
,Ais y e ssa o. sass for sale any goods. WA