Delaware State journal and statesman., 1864-09-13
The Internal Revenue Tax Bill,

/ OAllDAnis
LAWS OF THE UNITED STATES.
Passed at the First Session Of ths Thirty Eighth
Congress.
[PBHLic--No 14s1
An ACT TO provide internal revenue support the Gov
ernment, 10 pay interest the public debt, and for
other purposes.
BE IL enaced byfhe S,aate and ise Of Represenaiireg
Of Me Uaed States of Ameiica in Congress assembied,
That for the pue Of fanTeinteuding the collection q
internal duties stamp duties esnse' or taxes inp9sa
aessng the same, the Commls ner Of Internal Revenue
whoe annual salary shall be four thousand dollars, shall
be charged under the direction Of the Secretary o the
Treasury with preparing all the Instructions regulations
direatons forms blanks stamps and licenses and dtstr
pertaining the assessment collection Of the duties
stamp duties censes and taxes which may he neee sary
to esrry this act into effect and with the genera supern
tendence of his oce aforesaid and shall have authoT
h and hereby Is authorized and required to provide cot
ton AndpOper and sufficient adhesive
stamps and stamps dies for expressing and denotns
the several stamp duties The amount thereof in The
of percentage duties imposed by this act and
and renew replace such stamps from time TO time as
occasion shall require lie may also contract or or pro-
the printing OF requisite FORMS decons regulation,
and adversements but the printing o such forms DE-
esons, and regulations shall be d0neat the public print
ing office unless the public printer shall be unable topper
form the work. And the Secretary Of the Treasury my
at any tmd prior TO day OF July eighteen huudred
and sxtyhve assign to the Office of the Commissioner OF
Internal Revenue such number Of clerks as he may deem
necessary the exgencies OF the public servic may
que; and hl privilege Of frankng all letters and doru-
ments pertaining to the duties Of his office and Of reeey
ing free OF postage all such letters aud documents is
hereby extended to said Commissioner.
GENERAL PROVISIONS.
sec And be il J1rter ena I'D That it shall be the
duty OF the Commissioner internal eyenue pay
daily to the Treasurer Of ae United States all pnlin
neys which may n.o his possesion for which the
Treasurer shall give proper receipts and Keep fahtui
account and at the end Of each month the said Commits
sioner shall render true and faithful accounts Of all public
moneys received paid cut paid 10 the Treasurer OF
the United States exhibiting proper vouchers therefor
and the same shall be Received and examined by the Fh
Auditor Of the Treasury who shall thereafter certify the
balance, fany and transmit theaecounts with
aud certificate to the First Comptroller for his deei
sion thereon; and the said Commissioner when such ae-
counts settled herein provided for, shall transmit
copy thereof TO the Secretary Of the Treasury He ahA
at all times submit the Secretary OF tho Treasury and
the Comptroller either Of them, the Inspection Of mo-
neys In his hands, and SHALL prior to the entering upon
the dnea of his oice, execute bond, with sufficient
Burees to De approved by the Secretary Of the treasury
one hundred thousand dollars payable to the United
ates, conditioned that said Commissioner shall faithfully
perorm te duties Of his office according TO law and shall
Justly faithfully for and pay TO the
United States in obedience 10 law and in compliance with
the order or reglatons Of the Secretary Of the Treasury
all public moneys which may into his hands or pos.
Session. and for the saikseping and faithful account OF
all stamps adhesive stampsor ienm parchment or paper
bearing stamp denoling any duty thereon which bond
shall be filed n the office the First Comptroller Of the
Treasury. And such Commissioner shall from lime to
time, strengthen, pnd Increase his official bond as
the Secretary OF the Treasury may direct.
Sec. And ie ifariher e1dced That the Deputy Com,
be twenty-five hundred dollars, sl4 be charged with
such duties in ths bureau Of Internal Revenue as may bs
prescribed by the Secretary OF the Treasury be
required by law and shall act Commissioner Of Inter-
nal Revenue IN the abtsnee Of that officer, and exercise
the privilege Of snkng all letters ana documents
taining to the office of internal Revenue.
SKu !. And be HtHther endefd That the Secretary of
the Treasury may appoint not exceeding hse reyens me
Secretary the Treasury, to AID in the peventon detec
ton and punishment OF frauds upon the internal rev enue
and in the enforcement Of the col econ thereof who shall
be paid in addition To the expenses necessarily incurred
by then such compensation the Secretary Of the Trek
sury may deem Just ana reasonable not exceeding Two
Thousand dollars per The above salaries to be
paid in the manner as are other expenses for eel
lecting the
Sec 5. and Be further enacted That the Secretary sf
tho Treasury may appoint inspectors in any assessment
purpose Of proper Of the Internal revenue
laws the detection Of It uds; and such Inspectors and
agents aforesaid shA he supet to the rule and
regulations the said Secretary all the
gnerred upon any other oces Of internal revenue in
which may be necessary In the discharge Of the duties OF
ii cir office. And the conpensatoln Of sch Inspectors
tualy poyed exceeding dollars per day aud
their just and proper travelling exPe9ses :,
internal duties who shall hereafter TO called cashier OF
internal revenue 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 In
terna Revenue under the regulations Of the etary Of
the Treasury and shall give bond with sufficient sure.
ties approved by the Secretary OF the Treasury and
by the Solicitor that he will faithfully tor all tue
moneys other articles Of value belonging to the United
the duties snjoned upon his Office according 10 law and
regulations, Aforesaid; which bond shall bo deposited
with the First Comptroller OF the Treasury
Sec a. And be Il further enacted, That the second
tion Of an entitled An to provide internal reve
nue. to Aupport the Government and Pay interest tho
public e6" approved July one, eighteen husdrel anu
sixtywt shall remain aud continue IN full forcei and
the President Is hereby authorized to alter the respective
collection districts provided for in said section as tho
public lntert SITS may require
Sec. 8. Aud be i further enacted That each assessor
shall divide his district into convenient number Of
sessment DISTRICTS which may be cha gtd as neh as may
be deemed necessary, sui to such regulations and
limitations IS may be imposed by the Commissioner Of In
ternRl Reye aue within each Of which the Secretary o h
Treasury wh there shall be vacancy or the public
interest shall require shall appoint with the approval Of
the said Conn 1ssioner assistant assessor, who sh
be resident the district Of said assessor; and in case
cf vacancy o. curing in the office of assessor by reason
OF death or any other cause the ssisgn II the
assessment dis let ia which the ssor resided the
time of the vauap y oceurrng shall act as until
an appointment uing the vacancy shall ba made. "a
teIors Ia eters on M duties Of his Office take aud sub
ssrbs before soms nssnpetent magistrate, OF some CO..
eeor be apponte Ry virtue Of this act (who Is hereby
empowered to admin Hse the same the io9wlnE oes Az,
or an rmAtion, to wit: a. d, do swear Tor affirm as tho
may bel that vii bezt true faith and aegancs TO
the United States of Ae riel md VIII support me Con.
perform the duties OF asse 4 assHtan AsscSs1 Tor
tnaning the assessment GlsttieD aecnrnS 70 ~ oesl
skill and judgment" And eertiit ate u tan cam oT
Affirmation shall 10 delivered TO the olre'o OF ho IL
triet for which such ssssssor or asata Assessor snail e
appointed.
Sec. 0. And be il further tnacied That before any col
lector shall enter upon the dutes VI his sue ne
execute bond for such amount as shall be D. y
the Commis sonsr of Internal Revenue under tne dfe
ton OF the Secretary Of the Treasury, with not ss
i've suretes 10 bo approved by tho Solicitor OF q 1As
ury, conditioned that lald collector shall faithful y per
form the dules of his office according to law mt hhS
iustly and faithfully account for and pay owe y sn
United States in compliance with the order lualeh
OF the secretary OF the Treasury, all public mone Awhi
may come into his hands pos esson which be nd sinai
be filed in the office the First Com proer OF 10 Trea
sury. And such collector shall from lime to time renew
strengthen and increase his official bond the St crear
Of the Treasury may direct, with such further dton
the said CommiFaloner shall preBcriba
sec 10. And b. 1t further enacted That each ueeto
shall be authorized to appoint by instrument writ
ing under his hand, many deputies as he may jim
proper TO be by him compensated their services An
also revoke any such appointment, giving such 9c
thereof the Commissioner of Internal Revenue Is
prescribe; and may require bonds other securities, =
aeee the from such deputy aud eaeh such depu
shall have the like authority, in every respect TO collect
the ties and taxes levied assessed within the portion
of the district assigned to him. which is by this vested
in the collector HIMSELF but each collector % in every
respect be responsible both to the United States to
individuals, the may be- for all moneys collected
and such every act done by any of his deputies wha
acting as for and for every omission OF duty.
Fec II. And be II further enacted, That it shall he tis
duty Of any person. partnership, firm, association
poration, made liable to any duty, license, snup lax
impoged by law whel not otherRfe provided ior
before this rst Monday Of May in each yer and other
before the day of lew, to make list return,
verified by oath or nation to the assistant assessor OF
the district whore located OF the amount Of annual n-
come, tbs articles objects charged with special duy
or tax, the quantity Of goods. wares, aud merchaide
made or sold and charged with specific or ad vAeren
duty tax, the several rates and aggreae amount ae
eordng TO the respective provisions OF this act ana &C.
cordpg to the forms and regulations to be preserbef by
the Commissioner Of Internal revenue under the dec
ton the Secretary of the Treasury for which such per-
son partnership arm, association or corporation is Halle
| to be assessed.
regulations and directions, herenbef1re mentioned.
shall ba binding each and his assistants and
on each collector and his Deputies and on a other per
In the performance OF the duties by under
this act pursuant to which Instructions the said Asea-