Delaware State journal and statesman. [volume] (Wilmington, Del.) 1855-1870, 1863-03-31

eotor allowed by law o any other parties pufcases ht
sme and may. In advance, require o any sush collector
bond with Sufficient surees, to an amount equal tu ih
value Of any stamped yeum, parchment, or aper' ana
Hdhe sive stamps which be placed IN lis hAnus huu
remain uniccuu ted for, conditioned for the htni I-
turn whenevers required of all quantities or amounts
undsposed Of aud for the pay men monthly OF
titles amounts sold not, Ienaning hand. And ii
shall be the duty Of such collector to supply his deputies
With, sell to other parties within his stre who may
make applications therefor stamped vslum, parchment or
paper adhesive stamp upon the terms allowed
by law, under the regulations of the Commissioner OF
Internal revenue who is hereby authorized make such
other regulations notneonstent herewith for the seru
rity Of the United States aud the ettsr 1laon II
The public relation the matters herinheiore
ed ns he may judge necessary and vxpden; Proudsd,
That no instrument, document paper made signed
issued prior to the first day Of June Ammo Domui eigh
teen hundred and three, without being duly stamped
Or having thereon adhetive stamp to denote the duty
imposed thereon shall for that cause he deemed invalid
and Of eset ARd Propided Ihat no instrument doe9
ent whiting or paper, required By law u be stamped.
ssned or Issued without being duly stamped rior to the
used as evidence 10 any court until legal stsmp,
stamps denong the amount OF dnty charged thereon,
shall been affixed thereto or used thereon anu he -
ita. n the nerous using or aixus the same together
with the date when the used or HlhNed, shall
have en placed thereon by such person And the person
or paper evdeuce. his gent 0ey is authorized
in he presence OF the court to stamp the same as hereto
] iofs provided by law.
Sec IL Ani be farher enacted, That in addition to
the compensation now allowed to collectors for their Scr
vices and that of their deputies, there shall be allowed
ally paid on letters aud documents received or sent anu
excus yey relating to official husnessi and ia calculating
the commissions collectors Internal revenue ID
rlets whence distilled spirits are hhlppsu 10 e soiu iu
other districts in pursuance Of the provisions Of the act To
which this &C an amendment the amount Of daties Que
the qualify Of spirits shipped shall he added TO the
principal which the commissions uf such collectors are
calculated, and corresponding amount shal be deducted
from the principal which the commissions Of the
collectors the dist cts Ia which such spirits shipped
ara calculated Prouded hOVsr,r That the salary OF 20
collector shall ezees ten thousand dollars IA tue aggre-
gate or than Ave thousand dollars exclusive Of the
expenses Of administering the Office
SEQ 49, And be II further endcieJ That It shall be the
attr Il nf
to the Treasurer Of the United States monthly oiiener
il required by the Secretary o. the Treasury All public
moneys which may into his hands possession for
which the Treasurer shall give proper receipts and kep
tqhfrl mt, and at the eLd OF each month the Com
A s. M Aforesaid, shall render truo and faithful ac-
euuntH of public moneys received paid out or paid 10
the Treasurer OF the United states, eNlihitNg proper
anined by Fifth Audi or OF the Treasury who thai
thereafter certify the balance, II any, and transmit the
accounts with The vouchers and certificate TO the First
Comptroller fur his decision thereon; and thu Comnis
soner aforesaid when such accounts are tiled as
herein provided ilr shsl transmit copy thereof 10 the
Secretary Of the Tt easury. lie shall vt a times submit
Secretary Of tie Treasury and the Cnmlo.er nr
either OF hem the Inspection OF moneys In his tnds aud
shall prior to the entering upon the uuts OF hls vVe
execute a bond with sufficient sureiies, 10 be approved
By the Secretary u the Treasury aud BY the First Comp
toller In sum Of not less than ono hundred thona
dollars payable to The United states condioned That d
Commissioner shall faithful ly perrm the dulles o. his
oco according to law and shall Justly ana aiihialy ne
for aud over 10 the United States IN "eieh'eo
lass in compliance with lie order regulations OF
tie Seer iary OF the Treasury al pubuc moneys Mheh
may cono no his hands possesspn snd Tor the safe
fe#ning tahiul account ~ ait stamps NlNe
Stamps, yelluin parchment gr paper bearing stamp
denlng any daiy thereon; which bond -hd be filed in
the o6e of the First Comptroller Of the Treasury, ana
such Commissioner shall from tme 10 unr, ieneW
strengthen and increase his official bond ss the secret'ry
SEQ i5 And Jc further ena.fsd, That the PRESIDENT
shall appoint the department Of the Treasury ~ and
with the advice and conseai Of the sc ate competn
person, vile SHALL be called the Deputy Comnis oner
Internal Reveuue, wi an annual salary Of t"eny-iV'
hundred dollars, who shall be charged with such duiie
In the Bureau Internal Revenue may be prescribed
by the Secretary Of the Treasury, or as may be required
by law and who shall act as ComDi'slnr OF Internal re
in the absence OF that ON er and exercise ihs l
vege Of franng all letters aud cumeuts pertaining Il
the niirs Of Internal revenue
Sec o. And be further fndcied, Tha' the Secretary
Of he Trossury may appoint exceeding three reveuu
agents, whose duties shall he under the airee OF h
Secretary the r asury to a in the prevention deiec
lion aud punishment OF frauda upon the revenue VIII
shall b. paid such compensation the Secretary OF TN
Treasury may just aud reasonable not exctedin
two thasand dlilas per annum The above salaries I
be raid iu the sans manner as ave other expenses 10
collecting the revenue.
Of the United states be and he hereby authorized to Ap
point hy and with The aud Of the SENATE
ronpetent person who shall be sled tho cashier Of in
erus dues, with salary OF twenty-five hundred u9l
nlce Of the Commissioner OF Internal Revenue, and sha
perform such duties a. may DO Assigned y ms once
d Commissioner under the regulations of the Secretar
Of the Treasury aud before entering upon his duties
et.hier he shall give bond with sufficient tics, to b
aunroved by the secretary If the Treasury and by the so
aor that he will faithfully account for all the money
OF articles Of value beo ging TO the uniei state
which may come ino bis hands, perform ali the du
tons As aiorssd which bond shall be deposited with tn
First Conn troller Of the Treasury.
so s9 1ad be il further ,nGcied, That in lieu OF tn
pay allowed by las, the several ASSESSORS from the cat
AZ hr nnpoiHtn,ent shall be nilosrd and paid salar
ol fteoa hundred dollars pei annum, payable quarterly
qud addition therelo where the receipts OF the cole
ton district shall exceed the OF two hundred ihol
sand dolars shalt exceed the sum u four huI
If dred thousand dolars annually unehalf OF Que Per cen
tnnt non ina sxces, OF receipts hundrsd thou
-ind duars where tbs receipts uf collection dsiris
i, shall exceed four hundred Thousand dollars and shall n
exceed eight hundred thousand uheiourih oi one II
I Na Az d
thousand dollars where tie reeelts shall exceed eill
hundred thousand dollars, oneen OF Que lef eyhtu
IA upon such but III salary n no assessor shHli
any cd the sum el three housahu uelias ~
u h5 assessors shall he allowed aha pAd tne sun
n actually expended office rent, not exc edug the rae
" five hundred dollars psi anuuu lhe SomWksl.hvI
Internal Revenue, under tho dreeion OF the secretary
70 the Treasury authuri7ei To allow each assessor SUI
N clerks he may deem necessary Tor the proper rahsA
II ton business and 70 fix their eompsnalon suon
10 SCISSORS shall also allowed their necessary and reason
n BILE charges Or postage actually raid on letters ana goe
received rent, and eXeluslvey reinlng 10 um
execution Of their duties; aud the compensation here
IL specified shall full fJr all expenses not otherwise p
s u ulary authorized And assistant assessprs thal,
- ADDITION to psy aud charges allowed by law also te alo
d. ed their necessary and reas ahs charges lo postage
m tualy paid letters al doeunenh reeelyd or sent
IA exclusively relating n uiHcal business ProUiatd, III
or the secretary Of the Treasury snE De- anu ne s
n author zed to fix such additional rHle oi compensation
he made to assessors anu in the Stat
H. California ard oregon, and the territories as may
~ pear MIN to be just aud equitable III -uehes u
Gu greater cost Of ivinS anu ittNriub ~ 49, ~ g
On may III his Judgment be necessary % ueegIy We
Of and emcltnl men
liz That the rates OF compensation iha7 allowed s V
i csei the rates paid similar OIL ers IN such STATES
AS Territories, respectively. ., 49, ..,,. ...
c sor shall maze their accounts for pay and chages
s lowed by law monthly, specify ns each item and lneiuu
n the date of each day Of service and sha transmit
r saue to Of the district WIN s9al lheieui
~ examine the same and II appear JUS and IN aeeurut
with law he shall endorse his approval thereon but 9th
Wis shali the same ill objections ANY sueh
me- count approved may be pe-eueu py tie assslu
in sur to the VI the dstrc for pay meat VINO IN
thereupon pay the and when Ieeepted pS the AIS
aut assessor be ALLOWED therefor up'n pteseutiloa 70
H. Commissioner ct Internal Revenue. Where ans aceo
ka transmitted To the assessor shall o9ev'el ~ ~
ia ia part the assisAnt assessor may ap eai 70 e W
nm missioner uf Internal Reyeuur whose deeslon on
ed. shall he tlali and tnopld II appear NJ auy e
nd ANY Assessor has wilfully and cofupty appfoN'u
M account Aforesaid allowing auy ASSISTANT assessor
AZ larger tnau duB according 10 ltwl hht he Rhe u
rsr OF me Commissioner ui Internal Revenue upon no
~ nro,f h4rof 10 deduct the sum allowed from any
fei which may be due ~ such assessor or the Nheo
IS aforesaid may direct suit to be Oreun ~ auy 9,
Of of capeten usdc ion against the assessor or Hssst
he assessor u deiaut for the ry o the hVuht "l
irst and eorruptly allowed helenbeiore msnonei
NJ Ser "A. Aad De Il fuTiher enaeea lhat II any psl
& ar ,.r.ous shalt knowingly carry ON any Il
an or business for the exerri-ing " csrluB ea o. WI
or iradu business ieehse is r. qureg Mltleus
i, To- such license tuat behalf required ne s OF
fr snail or tvoy such offence. upon convection thereof
,on lien Of or addition ohef pen at es nov imposed
law at di.cretiun Of the cour be su9ee 10 lupil
corr ment lor 4 tsuu not exceeding twl y. .hrs
sne See 70. And b. Il Jiuher enlotd Ihai no auetlo
Az shall be auharzet, BY virtue OF MS u ess as suOh
mis- 1n-r 10 "a tny gods othsf property IN any o.
,ke district than that in which the lie nse snail nave
Re- granted; but lawyers, hJseans, Surgeons, Or ue @
ear having taken out license a. suen sua hYt ue etu
,6s 10 tANe Out any add tiOna license ~ eottequss o.
.nl Ling thtir profession within or bryohd IN ''s %
laws district ere Hcens' d. MI. - a.,
nu moyal OF any person persons m the house OF fen
su al which be She, they were eu,hosiAel py nSeh
the exercise carry any trade or business
a "a "a license aud authorized rs tbs act to Shieh tut
xiv. N an amendment 1t shall and may og lawful ior hs
sa3o n or persons authorized grant licenses to auth
nv iudur