, 1864-10-17

PSi u"yI anu thch JusI anu PiopcI udNchlS
expenses.
Sec. 6. And be IL further enacted, That
the cashier Of internal duties, who shall
hereafter be called cashier of internal rev.
enue, and whose annual salary shall be
twenty-five hundred dollars, shall perform
such duties as may be assigned to his Office
by the Commissioner of Internal Revenue,
under the regulations Of the Secretary Of
the Treasury, and shall give bond, with
sufficient snreties to be approved by the
Secretary of tho Treasury aud by the So
licitor, 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 perform all the
duties enjoined upon his Office, according to
law and regulations, as aforesaid; which
bond shall be deposited with the First Comp.
troller Of the Treasury.
Sec. 7. And be IL further enacted, That
the second section Of an act entitled can
act to provide internal revenue to support
the Government and to pay interest on the
public debt" approved July one, eighteen
hundred and sixty-two, shall remain and
continue in full force; and. the President is
hereby authorized to alter the respective
collection districts provided for in said Sec
tion as the public interests may require.
Sec. 8. And be IL further enacted, That
each assessor shall divide his district into q
convenient number Of assessment districts,
which may be changed as often as may be
deemed necessary, subject to such rcgula-
tat hn H.,
the Commissioner Of Internal Revenue,
within each Of which the Secretary Of the
Treasury, whenever there shall be vacancy
or the public interest shall require, shall
appoint, with the approval Of the said Com
missioner, one assistant assessor, who shall
be resident Of the district of said assessor
and in case Of q vacancy occurring in the
Office Of assessor by reason Of death or any
other cause, the assistant assessor Of the
assessment district in which the assessor
resided at the time Of the vacancy occurring
shall act us assessor until an appointment
filling the vacancy shall be made. And
each assessor and assistant assessor SO ap-
pointed shall, before he enters on the duties
Of his Office, take and subscribe, before some
competent magistrate, or some collector, to
be appointed by virtue of this act, (who is
hereby empowered to administer the sarne)
the following oath or affirmation, to wit
"I. A D, do swear Cor affirm, as the case
may bc) that l will bear true faith and ale
glance to the United States of America,
and will support the Constitution thereof,
and that will diligently and faithfully pr
form the duties Of assessor Cor assistant
assessor) for (naming the assessment dis
trict) according to my best skill and judg-
ment." And certificate Of such oath or
affirmation shall be delivered to the collec-
tor Of the district for which such assessor
or assistant assessor shall be appointed.
Sec. 0. And be IL further enacted, That
before any collector shall enter upon the
duties Of his Office, he shall execute bond
for such amount Us shall be prescribed by
the Commissioner Of Internal Revenue,
under the direction Of the Secretary Of the
Treasury, with not less than Eve surcties,
to be approved by the Solicitor Of the Trea-
sury, conditioned that said collector shall
faithfully perform the duties Of his Office
according to law, and shall justly and faith.
fully account for and pay over to the United
States, in compliance with the order or reg
ulations Of the Secretary Of the Treasury,
all public moneys which may come into his
hands or possession; which bond shall be
filed in tho Office Of the First Comptroller
of the Treasury. And such collector shall,
from time to time, renew, strengthen, and
increase his official bond, as the Secretary
Of the Treasury may direct, with such fur
thcr conditions as tho said Commissioner
shall prescribe.
Sec. 10. And Je IL farthr enacted, That
each collector shall be authorized to appoint,
by an instrument Of writing under his hand,
as many deputies as he may think proper,
to be by him compensated for their services,
and also to revoke any such appointment,
giving such notice thereof as the Coinmis.
sioner Of Internal Revenue shall prescribe
and may require bonds or other securities,
and accept the same from such deputy
and each such deputy shall have the like
authority, in every respect, to collect the
duties and taxes levied or assessed within
the portion Of the district assigned TO him,
which Is by this act vested in the collector
himself; but each collector shall, in every
respect, be responsible both to the United
States and to individuals, as the case may
be, for all moneys collected and such, every
act done by any Of his deputies whilst act
ing as for and for every omission Of duty.
Sec. IL. And be IL further eaaeted, That
II shall be the duty Of any person, partner
ship, firm, association, or corporation, made
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