The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-10-05
fOFFICIAI.l J
LAWS OF THE UNITED STATES.
Passed atthe First Session of the Thirty
Eighth Congress.


Az ACT 70 provi le Internal Revenue u s-pport .h
Government. - pay interest On tl- P-hAc D-l'
| AID lJr other purposes.
BeitsnJcts7Iy le S-la ana House ~ i2sDrsslta ID,
Of tss Cnisi StItes y Au>ca, IA ConsFss assembled
That FOR IL. purpose ~ s-perlt tenlin .L- COLI ti.
u Internal duties stamp duties, licenses, or taxes
| imposed by fhis ACT. cr which may hereafter be- ul
! 1ussI, an Of assessing the same. tf9 mn i.
u Internal Teveul., 4sc aulua salary shall bee jon
thousand dollars. shall De ch.rFel, l.ler Tie dIrel
tiDn ni the creIiry tie Treasury with preparir!
ID the Instructions regulations. dir5etions, form
olAnAa stamps, apc licenses, aua dl-trlb ting th
ain-, ~ aly part thereof ard al other matters p.r
tanning o. te sinelt and collection 90 the duile
stamp duties, licenses ana taxes which my be- re
cessry % carry this into effect and with the gen
eral supeniuten renee Of his tftce aforesaid all
shall have auth rilg, a1d hereby IS a-tl0Izei alc
reqlirlc l. prOvIlt cotton marks hyir meters M.
proper tna sc ient llesive STAMPS ard stamps %
lies ior exp. -si-g anu dcnctlg the several stamp
duties, or the amount thereof tAs O. percent
sc eltllss impos - tbs act and o aifer and rc
new OF FoiiAce s-cu STAMPS from TINE % time, q
occasion shall require Tie may a'sO contract Tor OF
procure the printing of REQUISITE iorn- decisions
regulations .nl a4ttr- ll11t5, 1-t tie priutng a.
a. iAs plbic p-latilg cace, unless i1e pbc pr-te-
-ail Doe uua0is o. perform th- work. li tie 90,
-ry az tA- areas - May, at -ay tl4. pI.1r % tl
lrst day ci Jly, c.-Lt cA hguircl a.l sixty five
ss sn O. tle lf'cs No ihe clilm--Iilr OF intern -.
revenue ci number o.. q i.Tk- d.. nIy deem ne-
cess iry, Or tls sLicelciez ~ the 49, W- scrvie. rtt
re4-ei al- t-s privilege q ii4uAns all rtcr- -l,.
ocuAi its irft-iiiaE @ i.- c-tl-s ul DIE e..ct, a
1t fcc iv.ag ,rce 0f postage l surh itl- fs ai 1ocu
iaeIts i- hereby extended O. ssii Gonna ssi uer.
cESsR2- PaoyI-i ,s
! Sac. p Aill Je q 6.-th.r esllt.d. I.l.i, slaI bs
tac lty q t.c lnlis-.,ler ol i.t..l. re.-Lle
ley tii'y 10 the Treasurer 0l the United States
al public iIl eys which inlv come ilt1 h.s pos
Session for ~l.,h ti. Treasurer SHAH .fv. pror-i re-
c-lpis an- keep tttli4. accounts al 90 t4e .I or
'rl n .-. t4t said c L-. .-s. 'l-r -la4 rlLl tr.
tnt flitl.ui .ints of an puh.ic moneys receives,
or paii out. or pal % tle treasurer oi the Uait--
states. exhibiting ptopT vouchers therefor, ald
'i"- siti Nt f'cfei ana eA.il..'- ~ o.. Oh De i-
tlr o a. Treasury. wh0 shall thereafter celtfy th7
balance, f any, aDd trlsfI.t the accounts with a.
vouchers ali ccitlcAtr, 90 the L.sr colurtroer ir
lis l-c.s thereon, aud tue salt cllnInissIoaea.
when -lcA accouutsare stfiet as herein provided for
shaI transmit copy thereof o. TIE Secretary - the
Treasury H. shall at al. times submit g. the Secre-
tary a. TIE Treasury aud the comptroller, either
"a tlenl tie Dr. cilur ~ m1r0y IS ln L4i llIis -ua
-ali, prior o. The entering upon Tie duties of bis
Office, oxsclts bond, with sufficient suret.es o. DO
approved bJ ,he Secretary Of the Treasury AMI bv
the urst comptroller, ia sum OF iOt less t.ln Ole
hundred thousand dollars, payable 90 tle Uu.trl
states conditioned that said c1mmiss ione- shall faith
fully perform the duties II his Office ACCORDING 90 law
aud shall justly and faithfully account Tor and y over
20 the United states, n obedience ~ Jaw and IN con-
ptIce with the order IT rrEultios oi The Secretary
0l The Treasury, all plOlic moneys whi my come
into his hands or possession, ana or the ifekeep
and faithful account Of all stamps. adhesive stamps
or veilum parchment or paper bearing "A Stamp De-
noting any duty thereon, which b0ld Shall ha filed in
tie Office o. the first comptroller OF TIE treasury
And such comm lssuucr shall from timc 90 time re
new gthen and increase his ofIl al Lond MS ,
cretary OF the Treasury may airect
Sec 3. 4 nj b q further sadcted That the deputy
Commissioner OF internal revenue whose annual sal
sry shall be tweIty-1 FIVE hundred dollars shall bs
charged with such duties IN the bureau Of Internal
may be prescribed b. the Secretary o. the
Treasury or as may be required by law and SHAH
act as comm lss0ner OF internal revenue ia the alb
seace Of that officer, and exercise tho privilege Of
frsukng al letters and documents pertaining q the
Office OF internal revenue.
Sec 4 AHd b. e. further enacted That Lhe Secretary
Of the Treasury may appoint not exceeding five
revenue agents whose duties shall be under ths d.
rectiOn OF tue crCtary of the Treasury aid IN th
prevention, detection ami punishment OF frauds up
the internal revenue and the enforcement OF tne
colscii thereof who shall be paid, ia addition 90
the expenses necess sriiy incurred by them such com
'elsatcn as lne secretary ui the Treasury deem
ilst and reasonable. Mt .zeoc,Ins tiio.zanu dol
llrs per anurIn. Ihe above salaries 10 b. paid iu
The manner az arc other expenses ;or collecting
the revenue.
See s. and Be- t f..th>renacts2 That ti.e secret.rv
O iLa Treasury may appoint spectOrs IN any ass S.
meut district where Ia bis judgment i may be ucoes-
sally Tor tie purposes of proper enforcement u the
internal revenue laws the detection OF frauds af
such Inspectors and revenue agents Aforesaid shall De
subject % the rules and regulations I the said secre
tary, and have al tao powers conferred upon any
th-r ofcers of Internal revenue ia maxim. alv tx
animation Of persons. booss and prem .ses which
may be necessary the discharge n the duties OF
tLcir Office. And the compci satiOl oi such iusyec
tors shall be fixed and paid Tor sgch time IS they NAV
be actually employed, not exceeding flur dollars
pcr day, and sneir J-st anG proper travc.sng X
penses.
SEC g. and u L lJartser snact1d, That the cashier
y internal duties VINO shall hereafter be called cash
er Of internal revenue AMI whose annual salary shall
he twenty five hundred dollars, shall perform such
duties as nay be- assigned l. bis Oflce by lie CON
missioner OF Internal revenue, under the regulations
# the Secretary Of the Treasury and shall give
DOgd with su 5ieLt sureties o. bc approved bv the
secretary Of the Treasury and By the sucit0r that
As Will faithfully account for al tie moneys o. other
articles OF value belonging 10 the United States
which may come iato his hands an perform al tb.
duties enioined upon his Office, according 10 law ana
reguatoas as Aforesaid; which bond shall be depos.
tied with the 6rst comptroller OF the treasury.
Sec. :. And b Il further saGcteJ That tn second
section of an act entitled An act T. provide internal
revenue tosuppori the government and to rsy inter
est on the pG6Ic debt, approved July one eighteen
hundred aud sixty two shall remain and continue H.
iui iorce ana the Pr, sient is hereby aYthorzei o.
alter tho respective collection districts provided Tor
said section the pnblic interests may require
Sec = And be a. further enacted That each asras-
sor shall diyile Lis district into a yeuieut number
II assessment districts, which may he changed -
often may be deemed Necessary, subject ID sncl
regulations and i'm tltions AS may 20 imrossl b. the
cOlnfnissioner CT lnt r.l revclue, within Cach OF
which the seer tary ol tne Irsasary whenever there.
La. - - vacancy "a -L4 l4bc interest shall require
shall appoint vi the approval 90 the said comnis
II the district OF SAID assessor ana case OF va
csncy occurring in tie ONCE of assessor by reason Of
death any oibcr cause The assistant assessor OF thc
ass ssmsut district IN which the usssor resided a
The time Of the vacancy occurring shall act az asses
Until an appci tment dliag the vacancy shall b.
u ds And each assessor AMI tat assessor g.
app inted shall, before hc enters tie duties os hs
office take ami subscribe. before some clrr ne.at
ma zistrate or some collector t. be sTpoted bv vir
tue Of this act, (who IS hereby empowered 10 admin
ister tue sanel ne blowing oath Or Affirmation. %
wit ." h, d sw Ar (or affirm - the case nay 4
bel that viii b. ar true faith and allegiance 10 tn
United states or Alorlc1, and viii support lie Con
situation thereof alL that WILL diligently and faith
iuy perform tn duties ol assessor (or assistant IS
ssor) FOR Gaming the ass ssnent district acco-a
NJ 70 my best sail and judgment" And a ccrtf I
cate OF such oath or affirmation shall be delivered lo
iue Collector OF the lsirctiur whc- such assessor Or
asssta assessor shall be appointed
Sec. Anf bs y ftRer encct~d That before anv col
ec1or shall eGtsr upon the duties oi his Office ba shall
Xecute ooul iT such amount - shall be prescribed
y tie coInns oucr " Internal revenue under The
irect0u of The Secretary OF the Treasury with uot
ess than five slretes 20 be approved BY tie solici
Tor q the treasury, conditioned that said collector
SHAH fatAiuiy perform he duties Of bis O1ics az
cr-lng 90 law, al shall justly ana faithfully account
ir AMI pay over 10 The U1tet Stat's IL comrlia.ce
with the order or res ati0us of the Secretary of the
Treasury, All public moneys which may coms into
bis ha1cs cr possession wliCh bond shall De lieL
10 the oia-e ol the mrs. comptroller oi the treasury
Ani such collector shall. from time 10 time renew
ngtAen, aid Increase his official bond as the sc
ret1ry az tue treasury NAY direct with such further
conditions IS the said comm ssoner shall urascriha
sec 10 An4 bsit fsrtasr eEIctoi That each collse-
tor sha he authorized 10 appoint, by an insrament
Of writing under his hand. IS many deputies - be
may thllS prope-, 10 be by him cont s4tst flr /
their scvcfs, and also to revoke Any such appoint
neI.i by giving such notice thereof as lhs cOrnmis
sa1er o- lltsrlal reyeaEe shall prescrlbe ar may
require colts or other securities an accept the same
.rcm such deputy; ant each such deputy shall have
BE- ike authority. IN every respect. - collect tn
dulles an taxes icNc4 or assessed within nc port o.
u tne olstrei ass gret 20 him which IS D. tbs AIT
vested IN ihe collector himself bur each -0.lectcr
shall IN every respect responsible both to the Uni
ted states an 20 nrIvl as IS the case may be- for
ll moneys collected, ana Tor every act done by any
Z h. deputies whilst acting slc, a-t for every
omission Cf duty.
Sec II. And Be 4 furtksr salcssf Thst Il shall be
ne dlty ~ any Pers q, nership urn assoc aton
y corporation. made liable 10 any cgiy, license
stamp OF X imposed by law whea not Otherwise
provided TO- on Or hso-e the first Montay o. Nav Y
ach year i4i Ia other Casls before the 1av = evv
O. MAKE llst rctHru. verilcd ~ oath Or afifns
o. As L. the assistant ss.r %. IL district W.sr-
cc-te-- OF tie -m1llt ~ a-nu.l i4clne tho articles
'F objects charged with = special iltv or tax tn
quantity o. gcuas. wares. an merchandise made Or
sold, ana cAarze4 with a specific or ll v-ioFem c4ty
)r tax t1e several rates aud aggregate amount &C
ordlng 70 the respective provisions e this act and
'ecorong Z TIE forms and regu atoms 10 be preserh