, 1864-11-07

the said commissioner of internal revenuc, under
the direction of the Secretary of the Treasury,
is authorized to make all such regulations, not
otherwise provided for, as may become necessary
by reason If the alteration Of the laws in rcla.
tlon to internal revenue, by virtue Of this uct
Sec. l IS. And be it FURTHER enacted, Tha;
the one hundred and nineteenth section OF an
act entitled An act to provide internal revente
to support the government and TO pay interest
on the pnh'ic debt" approved July first, eighteen
hundred and sixty-two, shall remain in full force.
Sec. l7G. All be IL Tur'her enc:ttd, That
when any tGx,or duty is imposed by law, and
the mode or time Of assessment and collection is
not therein proVilel. tn. same shall be estab.
lished by regulation Of the Secretary of the
Treasury.
Sec. liz. Ind be IL further enacted, That
every collector to whom any duty upon cotton
shall be paid, shall mark the bales or other pack
ages upon which the duty shall have been paid,
in such manner as may clearly indicate the pay
ment thereof and shall give TO the owner, or
other person having charge Of such cotton, a
permit for the removal of the same, stating
therein the amount and payment of [the] duty,
the time and place Of payment, the weight and
marks upon the bales and packages, SO that the
same may be fully identified. Whenever any
arrive al onv mort of the ITnitod States from
onv state In ;nsnrrection aoa;nst The govcrnmont
the osOcssor or oss;etont assaocor sball ;mmoj;'
afelv ASSESS the toxea dne thereon and shall
without dplav return tbe same IN the collector
or denutv coilector or so;d district and tho said
colloctor mr. Jenntv coIector shall dnr,ond Of
tLe owner or dtbsr rerson bnv;ng cha rgc Of ruch
cotton tho tax ;mnoscJ bv This act md assessed
tboroor nrIous o,,;jonca 9r nrov;ouo rorn,ont If
smcb tor sba,I bc MroIuccd nader srcL ro1m,a'
IONS os ,Ln aon,m;ss;nnor ot ;n,ornoI roSe,,,,o
hv tho d;roct;o,, or tLo Sacro,orv nS tho 1,roas'
NV, shall S.or, t;n,o =" ,;,,o ,SnS,or;ha. .nd in
cass so ,ar az sS os"ossoa ~ ' not So n";J 70
s"cb coloctor ,n;,S;n tor JOr. oTts. SouPnS tho
coIlactor nv Jomntv coIloctoS os oinrcsa;J shall
instituts nroccaJ;c,s Snr Tho recovery Of The t"x
as bere;nhegoro nrev;Jnd which ali t.y shall
he a j;sn unon ala co;ton rron, ,Se time wh"n
so;S assass,,,on, ' sho,S ha r,odo. psor,JsJ TLot
oI cot,on UoId h S " az % ooonrt ~ .%c ,,ovsrr
msnt os the Tr;,S st",cS shall ho w. fro" 1nJ ax
or,nt Son, AZ" a. ~ t;n,o nS anJ asor tha saio
thnroos anS ~ s"n ~ .l,oIi ha ,',arLoJ c."a omJ
.i a"u as s".e S''a. an pe Ia a'u
ne pu,ci,aseI Iurnsheu WIN s9cn u Oil VI sa'e
Us slalI clGary ahu accuracy ueser'pc .hc sa'ile
whicn snalI De deemed anu taken 70 ps permit
authorizing the saie OF remo'ai tHereoi'
Sec. l1S. AHd be further enacted, That
consuls Of foreign countries in the United States,
who are not citizens thereof, shall be, and hereby
are, exempt from any income tax imposed BY
this act which may be derived from their Official
emouments, or from property 10 such countries
rroemea. mat tne g1ve,nmen.s menus wnlcn ~.I:, sucn
cohsuis may represeht ShaiI eA'eu9 sn''ar eX'
emption 70 consuis OF the omted otates ,
sec ilS' ANA 90 ~ IuTther ehae'ed, inat'
wnere II Is NOT 0therwlse p,oVmeu ior ~ .h.s
ACT, u sna', DC .nc autyp the coIectIrS' ~ Lhelr
rethfct'Ve districis' ana they arc nereoy author'
ned 10 prosecute Tor the recovery Of any sum or
sums Ihat may DC torieited oy virtue OF thls aet
anu aii' nnes' Penaitics' ana iorie!tureS wn,ch
may be imposed or incurred Dy virtue OF tnis
act shali and may DC sued Ior ana recovered
where not otherwise herein provided IN the name
Of the United States, 10 any proper form 0, ac-
ton. or by any appropriate form OF proceeuing:
before any circuit or district court Q! the United
states Tor The district within which said hne'
penalty, or forfeiture may have been incurred,
or before any court OF competent Jurlsdiction
and where not otherwise herein provided ior'
nns % shall 5s to iS o MA o. me sLa a.. io 10
form % Of tho ca,sr mniter or thing whereby any
snch fine nenaltv. N, rors,;tnre sLall have bcen
incurred. and ne other moiety TO the use of the
JJnited States. And tbe several circuit and dis.
trict ccnrtc M the limited States shall have iurs
J;c,;on cf ali oasnces AGAINST any Of tbe pro
v;sors ~ tL;v act Committed within their several
Districts
See IN, I. n.,,. .n..,.s IT,,
70 Scs ao1 Ia ,;"s,a C 2 .,nv;r"d :" nav anv 10,
o, prts.a ..;n,a !,s .aod S' aso. ,o.ar.nJ;so :.
apvm S'y aiso,e EOo' or;Joa sh",I .aIi ~ ~
onn.o .,es ~ ~ so - w. .oid hororo ,Ss
tax ~ wS;cS % sn"S III s.t;c,ss % " DooSs wares r.sr.
chanS;.o ~ ~Hn y. eaCn MD ,;ahio Z ra;1
,s;s ;r.rn. ,n a,,n;I s,,oi, ~ ~ 4, S..na ~"
s.vo,"o Lorc;r rror;SeJ anr Al, .on.ractod ~ n
,Se s"io os srcb or,;cio ,oo,,s wsroS ,norcS,n
S;sa or or nonniscsnreS o,, or anv % socr,;,v s;v"r
therefor. unIess the same shaji bave bcan 6ona
idc transferred to to the hands of nm ;nnoccnt St
holder shaIl be entirely void and thc coIIection
,hercof % Shall not he eniarced n % anv court AnJ
II anv such art;cle. eoods. warcs merchard;uo
or n,srnfsc,nre has Neon pa;J eor In ,rholo y,
in nort Inc sum "a Maid shall he doemcd tor.
teited. and any pcrson who will sne for % he same
in an action Of debt shall recover Of the seller
the amount so paid, one half to his own use, and
the other half to the use Of the Uni.ed States
See. 1sl. And h. n further .uo,,.a That
four hundred thousand dollars, or 50 much thereof
as NAV be necessary for the payment Of the ex-
penscs incident to carrying into effect the various
or IN NAV be authorized and paynble after the FIRST
Of JSIy. eighteen hundred and sixty.four, is
hereby appropriated for that purpose payable
out Of any money in the treasury not otherwise
.,.,,.orr;atod IN ha nTnendad under the direction