Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1863-08-27

Of this aet
See, is. Asd be 4 further enacted, That the
several assessors shall, on the first Monday Of
May next, and on the first Monday OF May in each
year, direct and cause the several as
sl'ant assessors 10 proceed through every part OF
their respective districts, and inquire after and
all persons being within thu assess
ment districts where they respectively reside, and
liable TO license duty under the provisions Of this
act or OF the act to which this is IN addition and
as cas- such persons IN said acts is required
And all licenses assessed shall continue in force
until the first day of May next succeeding. And
all Il elses granted after the first day Of May in
any year shall expire ON the first day Of May fol-
lowing, and shall be issued upon the payment of
ratable proportion of the whole amount of duty
imposed for such license and each license so
granted shall be dated on the first day OF the
month IN which II Is issued Pr0pided, That any
person, firm, or corporation that on the first day
OF May next shall hold an unexpired license,
shall be assessed a ratable proportion. for the
time between the expiration OF the license and
the first day oil May, eighteen hundred and sixty
foar
See. l6. aaa be It further enacted, That in any |
collection district where, IN the judgment of the
commissioner Of internal revenue, the facilities |
for the procurement and distribution OF stamped |
vellum, parcnment, or paper, and adhesive stamps
are or shall be insufficient, the commissioner, as
aforesaid, is authorized TO furnish, supply, de-
liver TO the collector OF any such district suitable
quantity or amount of stamped vellum, parch-
ment or paper, and adhesive stamps, without pre-
payment therefor, and shall allow the highest rate
OF commissions to the collector allowed by law to
any other parties purchasing the same, and may,
IN advance, require of any such collector a bond,
with sufficient sureties to an amount equal to the
value Of any stamped vellum, parchment or pa
per, and adhesive stamps which may be placed in
ms hands and remain unaccounted for, condi-
| toned for the faithful return, whenever so re-
CURED, OF an Quantities or amounts undsposed
| OF, and for the payment, moathly, OF all quanti-
| ties or amounts, sold or not, remaining on hand
And it shall be the duty of such collector to sup
ply hts deputies WITH or sell to other parties with
| IN his district who may make applications there
| for, stamped yellum, parchment or paper, and
| adhesive stamps, upon the same terms allowed by
law, or un Ter the regulations of the commissioner
OF internal revenue, who is hereby authorized to
make such other regulations, not inconsistent
herewith, for the security of the United States
and the better accommodation of the public in
relation TO the matters hereinbetore mentioned,
as he may Judge necessary and expedient Pro-
otded, That no instrument, document, OF paper
made, signed, or issued prior to the first day of
June, Ammo Domini eighteen hundred and sixty
three, without beng duly stamped, having
thereon an adhesive stamp to denote the duty i'm
posed thereon shall, for that cause be deemed in
valid and OF no effect And provided, That no
instrument, document writing, or paper re-
CURED by law to be stamped, signed, or issued,
without being duly stamped prior to the day afore-
| said, or any copy thereof shall be admitted or
used as evidence IN any court until legal stamp,
or stamps, denoting the amount of duty charged
thereon, shall have been affixed thereto or used
thereon, and the initials of the persons using or
athxIng the same, together with the date when the
same is so used or affixed, shall have been placed
! thereon by such person. And the person desiring
to use such instrument, document, writing, or
paper as evidence, or his agent attorney is au-
thorized In the presence of the court to stamp the
same as heretofore provided by law.
Sec. II. Ind be At further enacted That, in ad-
ditlon to the COM cessation now allowed to collect
ors for their services, and that of their deputies
there shall be allowed their necessary and reason
able charges for postage actually paid on letters
and documents received or sent and exclusively
| rotating to official business. and at in
the commission of collectors of internal revenue
in districts when distilled spirits shipped to be
sold IN other districts in pursuance of the pro-
visions OF the act to which this act is an amend
ment, the amount of duties due on the quantity
of spirits so shipped shall be added to the princi-
pal on which the commissions of such collectors
are calculated, and corresponding amount shall
be deducted from the prIncipa sum on which the
commissions of the collectors in the districts to
which such spirits are shipped are calculated
Pr0Uided, h0Wecer That the salary of no collect
or shall exceed ten thousand dollars, in the aggre-
gate, or more than hye thousand dollars exclusive
of the expenses of administering the office.
Sec. Is. And be 1t further enacted, That il
shall be the duty of the commissioner of internal
revenue TO pay over to the treasurer OF the United
States, monthly, or oftener If required by the
, Secretary OF the Treasury, all public nfoney
which may come into his hands or possession, foI
which the treasurer shall give proper receipts and
keep faithful account, and at the end OF each
month the commissioner as aforesaid shall rende,
true and faithful accounts of all public moneys
received or paid out or paid to the treasurer o
the United States, exhibiting proper vouchers
therefor, and the same shall be received and ex
amlned by the fifth auditor OF the treasury, wh'
shall thereafter certify the balance, if any, ant
transmit the accounts, with the vouchers and GER
titcate, to the first comptroller for his decision
thereon ; and the commissioner, as aforesaid
when such accounts are settled as herein provides
for, shall transmit copy thereof to the Secretar
of the Treasury. He shall at all times submit t
the Secretary ofthe Treasury and the comptroller
t either of them the inspection of moneys in hi
Il hands, and shall, prior to the entering upon tn
e duties of his office, execute bond with Sufiicen
suretles, to be approved oy the Secretary of tn
: Treasury, and by the first comptroller in a sur
# OF not less than one hundred thousand dollars
payable to the United States, conditioned that sal
b commissioner shall faithfully perform the dutie
r OF his office according to law and shall justly an
= faithfully account for and pay over to the Unite
States, IN obedience to law and in compliance wit
the order or regulations of the Secretary of tn
0 Treasury, all public moneys which may come int
d his hands or possession, and for the safe-keepin
= ana faithful account OF all stamps, adhesY
!, stamps, or vellum, parchment or paper bearing
/, stamp denoting any duty thereon; which bon
), shall be filed IN the office of the first comptrolle
OF the treasury, and such commissioner shall, fror
y time to time, renew, strengthen, and increase hi
It official bond the Secretary of the Treasury ma
+ direct.
VI SEC. 10. And be 1t further enacted, That tn
IS Pre- .ldent shall appoint in the Department of til
r Treasury, by ana with the advice and consent {
!, the snate, competent person, who shall b
: called the deputy commissioner Of internal reye
n nue., with an annual salary of twenty five hun
) dred dollars, who shall be charged with such du
}, ties In the bureau of internal revenue as may
: prescribed by the Secretary of the Treasury,
: may be required by law, and who shall acta as com
It missioner of internal revenue in the absence @
= that officer, and exercise the privilege OF frankn
o all letters and documents pertaining to the Office
n of internal revenue.
b, Sec. 20. lind be ii fitrthsr enacted, That thu
d | Secretary of the Treasury may appoint not ex
ceeding three revenue agents whose duties shall b
under the direction of the Secretary of tue Treas
ury, to aid in the prevention, detection and pun
ishment of frauds upon the revenue, who shail b
paid such compensation as the Secretary Of tn
: Treasury may deem Just and reasonable, not ex.
5 ceeding two thousand dollars per annum. Tn,
1 above salaries to be paid in the same manner a!
: are other expenses for collecting the revenue.
SEC. d. Ind be IL further enacted, That tht
President Of the United States be, and he is here
| by, authorized to appoint, by and with the advice
r and consent of the Senate, a competent person.
who shall be called the cashier of internal duties,
: with a salary of twenty-five hundred dollars, who
t shall have charge of the moneys received in the
office of the commissioner Of internal revenue, and
shall perform such duties as may be assigned to
his office by said commissioner, under the regula-
tons Of the Secretary of the Treasury, and before
entering upon his duties cashier he shall give a
bond with sufficient sureties, to be approved by
the Secretary of the Treasury ana by the solicitor
that he will faithfully account for all the moneys,
or other articles of value, belonging to the United
States which may come into his hands and per-
form all the duties enjoned upon his Office, ac-
| linz 10 Iaug md lat as aforqsafd .