, 1863-01-27

this act shall be In such form as the Secretary
Of the Treasury shall direct, and shall bear
the written or engraved signatures Of the Pres.
1dent Of the United States and Register Of the
Treasury, and, also, as evidence Of lawful Is
/ Treasury Department, which imprint shnu be
made under the direction of the Secretary.
after the said notes or bonds shall be received
from the cngravers and before they rare issued !:
or the safd notes and bonds shall be signed
By the Treasurer of the United States, or for
I; thG Treasurcr b snch persons IS may BE- spe.
ctally appointed by the Secretary Of the Treas
ury for TINT purpose, and shall be counter.
signed BY the Register Of the Treasury, OF for
the Register By such persons as the Secretary
OF tie Treasury may specially appoint for the
purpose; and al the provisions Of the act en-
urJ notes." approved the 23d day Of Decem-
ber, 1857, go far as they can be applied to this
act, and are not inconsistent Herewith. are
hereby revived and and re-enacted.
Sec. z. A,sd Be II further enacted, That on
aad after the LIST Of March, 1868, the coupons
Of all bonds Of The United States. heretofore
tssucd,. and which mny be Issued IN
der this act, may ut any time within
thirty days Of the time they become due, be
received for customs as coin, under such reg
1tations as the Secretary Of the Treasury shall
prescribe.
[NorE-Thc amendment yesterday adopted ap-
plying TO following section is nor clearly given,
and.we give 1t witout change rs presented By the
Committee. EDS.
SEC. g. And BE- il further enacted, That all
banks, associations, corporations, or individ-
currency, shall be subject to and pay duty
Of one per centum each half year from and
after April l, 1868, upon the average amount
OF the aggregate Of deposits aud circulation of
notes or bills as currency issued beyond the
amount hereinafter named; that is to ssy:
B;anks, associations. corporations, Or indi-
60 per centum thereof; over s100,o 600 and
not over 1000, 50 per centum thereof;
over 100000 and not oycr SG00, 900, 70 per
centum thereof; over S300, 900 and not
oyer $500, COG, GO per centun; oEer $500, 900
and not os orerS1 rS 0o ooo 5opeE eentum thereof;
eentnm thereof; over 81, ,50o. .000 and not oFer
000, s0 per ccntum thereof; over
$2,C00,0 COO, Is Per centum thereof, In The
case Of banks with branches, the duties herein
provided for shall be imposed upon the cizcu-.
lation OF the netes or bills Of such branches
tion Of al; and tic amount Of capital Of each
bank shall be the amount allotted to or used
by such branch, provided that all the banks.
associations, or corporations and individuals
Issuing or reissuins such notes or bills for
circulation as currency after April l, 1868,
part Of . dollar, shall be subject to
and Pay duty Of S per centum
cacl half year thereafter upon the amount
Of such fractional notes OF bills SO issued, and
list or return shall he made and rendered
within thirty days after October /, 1868, and
each SIX months thereafter, to the Commits
tain true and faithful account Of the duties
accrued upon the full amount Of the fractional
note circulation, and upon the average
amount Of all the other circulation for tie
next Eix months preceding, or which should
accrue from time to time, and o list or return
days Of the time fixed as aforesaid, to the
Commissioner Of Internal Revenue, which
shall contain true and faithful account Of
tie amount Of the duties accrued, or which
should accrue from time to time rs aforesaid.
during the time when said duties remain un-
to every list OF return a declaration, under
oath or affirmation, to be made In form and
manner as shall be prescribed BY the Commits
sioncr Of Internal Revenue, of the President,
or some other proper officer Of said bank,
association, corporation or individual, respect
lvsly, that the same contains true and faith
full account Of tic duties which have accrued,
or which should accrue, and not accounted for:
and forany default III the delivery Of such
list or return, with such declaration annexed
the bank. association, corporation. or individ-
ual making such default, shall forfeit, as i Pc
nalty, the sum Of five hundred dollars: And
vidual shall, upon rendering the list or return
as aforesaid, pay to the Commissioner of Iu-
ternal revenue tie amount Of duties due on
such list or return, and In default thereof
shall forfeit, as q penalty, the sum Of $500;
said list or return as aforesaid, or to pay the
duties as Aforesaid, for the space Of thirty days
after the time when SAID list shall have been
made or rendered, or when said duties shn1l
hare become due andpaJable, the assessment
and collection shall be made according to the
lied tan Act to provide internal revenue to
support the Government and to pay tic inter-
est on the public debt, approved July l, 1863
SEC. O. And Be IL jHrthe1 enacted, Tint the
provisions Of the act entitled IAN net to pro-
vide for the better organization Of the Tres
sury, and for the collection, safe Keeping,
transfer, and disbursement Of the public reye-
1ues," approved Augusta, l84G, be, and the
same is hereby, SO modified us to authorize
The Secretary Of the Treasury, at his discrc-
lion, to allow any money obtained from loans
or internal revenue to be deposited in solvent
United States, upon dcpositing, by said banks,
with the Treasurer, an amount Of United
States bonds or Treasury notes not less than
such deposits, respectively, as security for tile
payment thereof: aud from time to time the
Of the Treasury may use such de-
posits, By draft or check, to pay any Of the
:rcditors of the government, or for transfer
70 the Treasury or authorized Repositories.
fsEc. 10. And be It further enacted, That, in
order to. prevent and punish countcrfeiting
and fraudulent alteration Of the bonds, notes,
and fractional currency, authorized to be is
sued by this act, nll the provisions Of the
sixth and seventh sections Of the act entitled |
= An net to authorize the issue of United
states pa e notes, and for the redemption Or fund
of the United statcs," approved February
s5, 1sGa, shall, so far: as applicable;
currency hereby authorized to be issued,
in like manner us If the said sixth and scr.
enth sections were hereby adopted as addi-
Il ,000, 600 is hereby appropriated ont of any
money in the Treasury not otherwise appro-
printed, to enable the Secretary Of the Treas
ury to carry this net into effect.
SEC. H. And Be il further enacted, That the
penalties Of this act s1lall extend to officers in
Lhc Treasury Department, and to those en-
gagged in printing and preparing the notes.