Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-03-17
PRICE 8 CENTS.


if any, aud transmit the accounts with the vouch.
ers and certificate to tho First Comptroller fol-
his decision thereon and the Commissioner, as
aforesaid when such accounts are settled as
herein provided for, shall trnnsmta copy thereof
10 the secretary Of the treasury. He shall at all
times submit to the secretary of the treasury and
the comptroller, or either of them, the inspection
of moneys in Ills hands, aud shall prior to the
entering upon the duties of his Office, execute 9
bond, with sufficient suretes, to be approved by
the secretary of the treasury aud by the first
comptroller, in sum OF not less than one hun
dred thousand dollars, payable to the United
States, conditioned that said commissioner shall
faithfully perform the duties of his office accord.
ing to law, and shall justly and faithfully ac-
count for and pay over to the United States, in
obedience to law and in compliance with the or
der or regulations of the secretary of the treasu
ry, all public moneys which may come into his
hands or possession, and for the safe-keeling
and faithful account of all stamps, adhesive
stamps, or vellum, parchment or paper bearing q
stamp denOting any duty thereon; which bond
shall he filed in the Office of the first comptroller
of the treasury, and such commissioner shall,
from time to time, renew, strengthen, and in
crease his official bond as the secretary of the
treasury may direct.
Sect. 10. And2be it further enacted, that the
president shall appoint in the department of the
treasury, by and with the advice and consent of
the senate, competent person, who shall be
called the deputy commissioner of internal reve-
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 be
prescribed by the secretary of the treasury, or as
may be required by law, and who shall act as
commissioner OF internal revenue in the absence
of that officer, and exercise the privilege of
ranking all letters and documents pertaining to
the office Of internal revenue.
Sect. 90 And be it further enacted, that the
secretary Of the treasury may appoint not ex-
ceedng three revenue agents, whose duties shall
be, under the direction of the secretary of the
treasury TO aid in the prevention, detection, and
punishment Of frauds upon the revenue, who
shall be paid such compensation as the secretary
of the treasury may deem just and reasonable,
not exceeding two thousand dollars per annum
The above salaries to be paid in the same man
ner as are other expenses for collecting the rev.
enue.
Sect. 81. And be it further enacted, that the
president of the United States be AMI he is here
by authorized 10 app tint, by and with the advice
and consent of the senate, competent person,
who shall be called the cashier of internal duties
with a salary of twenty five hundred dollars, who
shall have charge OF the moneys received in the
Office of the commissioner of internal revenue,
aud shall perform such duties as may be as
signed To his office by said commissioner, under |
the regulations of the secretary Of the treasury;
and before entering upon his duties as cashier he
shall give b md with sufficient sureties, to be |
approved ny the secretary Of the treasury and by
the solicitor that he will faithfully account for
all the moneys, or other articles of value, be-
longing 10 the United States, which may come
into his hands, and perform all the duties en-
Joined upon his office, according to law and reg
ulationsSas aforesaid; which bond shall be de-
posted with the first comptroller of the treas
ury
Sect %. And be it further enacted, that in
lieu Of the pay allowed by law, the several asses
sorI, from the date of their appointment, shall be
allowed and paid salary Of fifteen hundred dol
lar, per aunum, payable quarterly and in add-
ton thereto, where the receipts of The collection
district shall exceed the rum of two hundred
thousand dollars, aud shall not exceed the sum
of four hundred thousand dollars annually, one
half Of one per centum Upon the excess of re-
ceipts over two hundred thousand dollars where
the receipts of a collection district shall exceed
four hundred thousand dollars, and shall not
exceed eight hundred thousand, onefourth of
one per ceutum upon the excess Of receipts over
four hundred Thousand dollars; where the re-
ccipts shall exceed eight hundred thousand dol
lars, oneenth of one per centum upon such eX-
cess; hut The salary OF no assessor shall in any
case exceed the sum of three thousand dollars.
And the several assessors shall be allowed and
paid the sums actually expended for office rent
not exceeding the rate of five hundred dollars per
aunuIn. The commissioner of internal revenue,
under the direction of the secretary Of
treasury, is authorized to allow each as
SCISSOR such clerks as he may deem nee
essary for the proper transaction of bust
ness, aud to tx their compensation Such
as ,eSsors Shall also lie allowed their necessary
and reasonable charges for pc stage actually paid
on iettors and documents received or sent, and
exclusively relating to official business, and for
Stationery and bank books used in the eXecu-
fiuu Of their duties; and the compensation here
in specified shall he in full for all expenses not
otherwise particularly authorized. And assist
aat assessors shall, in addition to nav and
charges allowed by law, also DO allowed their
necessary and reasonable charges for pos aye ac-
tually paid on letters and documents received or
sent, and OK 'iusively relating TO official business
L divided, that the secretary Of the treasury shall
b. and he is hereby authorized to fix such add-
t0nal rates Of compensation to be made to asses
sors and assistant asses ors in the states of Cali
fornia nd Oregon, and the territories, as may
appear to him to be just and equitable in eouse
quence of The greater cost OF living and travelling
in those states and territories, and as may in his
jud -nent, he necessary 10 secure the services of
competent and efficient men: Provided, further
that The rate Of compensation thus allowed snail
not exceed the rates paid 10 similar officers in
Luch states and territories, respectively.
S ct. 80 And be it further enacted that assis- |
tant aSscssos shall make out their accounts for |
pay and charges allowed by law monthly, speci- |
Bing each item and including the date of each |
day of SCI vice, aud shall transmit the same to the
assessor Of the district, who shall thereupon eX-
anime the same and if it appear Just and in ac-
c1rddnce with law. he shall endorse his approval |
thsreon, but otherwise shall return the same with
objections Any such account SO approved may |
Be presented by the assistant assessor 10 the col
lector of the district Tor pay ment, who shall |
thereupou pay the same, and when receipted by |
the assistant assessor be allowed therefor upon
presentation to the commissioner of internal |
revenue. Where any account SO transmitted to |
the assessor shall lie objected to, in whole or in
part the assistant assessor may appeal to the |
commissioner of internal revenue, whose deci- |
sion on the case shall BE- final AMI should it APP |
pear at any time that any assessor has wilfully |
and coruptly approved any account as aforesaid, |
allowing any assistant assessor a sum larger |
than was due according to law, it shall be the |
duty of the Commissioner of Internal Revenue, |
upon proper proof thereof, to deduct the sum SO |
allowed from any pay which may he due TO such
assessor; or the Commissioner as aforesaid may
direct a suit TO be brought in any court of COM
pecnt jurisdiction against the assessor or assist
ant assessor in default, for the recovery Of the
amount wilully and corruptly allowed, as here
inbelOre mentioned.
Sect. a And he it further enacted, That if
any person or persons shall knowingly exercise
or carry on any trade or business, for the exer-
cising or carrying on of which trade or business
license is required, without taking out such
license as is in that behalf required, he, she, or
ton thereof, in lieu of or in addition to other
penalties now imp ,sed by law at the discretion
of the court be subject to imprisonment for
term not exceeding two years.
Sect .. And be 1t further enacted, that no
auctioncer snal. be authorized, by virtue of his
license as such auctioneer, to sell any goods or
other properly in any other district than that in
which the lie ,uss shall have been granted but
lawyers, physicians, surgeons, or dentists, having
taken out a license such, shall not be required
to take out any additional license in consequence
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