Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-12-15

lpiotcoS vi SIlaIl continue IN ali re
spects in force. any thing in this act 10 the
contrary notwithstanding. ssa as. .s--.r
Sec. Ia. And be it further enacted, That
the said Commissioner of Internal Revenue,
under the direction OF the Secretary of the
Treasury, is authorized to make all such reCr.
lations not otherwise provided for as may be-
come necessary by reason of the alteration o
the laws in relation to internal revenue, by
virtue Of this act.
| Sec. l75. And be il further enacted, That
| the one hundred and nineteenth section of an
act entitled " An act to provide internal reve-
nue. to support the Government and to pay in
terest on the public debt" approved July first,
eighteen hundred and sixty-two, shall remain
in full force. s,H7.0..
Sec. 116. And be it further enacted, That
when any tax or duty is imposed by law and
the mode or time of assessment or collection
is not herein provided, the same shall be es-
tablished by regulation of the Secretary of the
Treasury.
| Sec. 1T And be it further enacted, That
every collector to whom any duty upon cotton
shall he paid shall mark the bales or other
packages upon which the duty shall have been
! paid in such manner as may clearly indicate
the payment thereof. and shall give to the
| owner, or other person having charge of such
cctton q permit for the removal of the same.
stating therein the amount and payment of
| lthel duty, the time and place of payment,
the weight and marks upon the bales and pack
ages. so that the same may bc fully identified
Whenever any cotton, the product Of the Uni.
ted States, shall arrive at any port of the Uni
ted States from any State in insurrecton
against the Government. the assessor or assis-
tant assessor shall Immediately assess the tax.
eS due thereon. and shall. without delay, re-
turn the same to the collector or deputy col
lector of said district and the said collector or
deputy collector shall demand of the owner or
other person having charge of such cotton the
tax imposed by this act and assessed thereon.
unless evidence of previous payment of such
tax shall be produced. under such regulations
AS the Commissioner of Internal Revenue, by
the direction Of the Secretary OF the Treasury
shall from time TO time prescribe ; and in case
the tax SO assessed shall not be paid to such
collector within ten days after demand. the
collector or deputy collector. as aforesaid shall
institute proceedings for the recovery of the
tax, as hereinbefore provided, which said tax
shall be lien upon said cotton from the time
when said assessment shall be made Prory
ded. That all cotton sold bv or on account of
the Government of the Quilted States shall be
free and exempt from duty at the time of and
after the sale thereof and the same shall lie
marked free, and the purchaser furnished with
such bill of sale as shall clearly and accl-
| rately describe the same, which shall be deem
ed and taken to be permit authorizing the
sale or removal thereof.
! Sec. l7S And belt further enacted. That
consnls 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 emoluments. or from prop
erty in snch countries Prorided. That the
Governments which such consuls may repre-
sent shall extend similar exemption to con-
suls of the United States.
Sec, 179 And he it further enacted That,
where il is not otherwise provided for in this
act. it shall be the duty of the collectors. in
their respective districts and they are hereby
authorized, to prosecute for the recovery of
any sum or sums that may be forfeited by vir-
tue of this act and all fines, penalties, and
forfeitures which may be imposed or incurred
10y virtue of this act shall and may be sued for
and recovered, where not otherwise herein pro-
vidcd, in the name Of the United States, in
! any proper form of action, or by any appropri-
ate form of proceeding. before any circuit or
district court of the United States for the dis
trict within which said fine, penalty. or for
feiture may have been incurred, or before any
court of competent jurisdiction and where
not otherwise herein provided for one moiety
shall be to the use OF the person who. if a col
leetor or deputy collector, shall first inform Of
the cause matter. or thing whereby any such
fine. penalty, or forfeiture shall have been in
cured, and the other moiety TO the use of the
United States And the several circuit and
district courts of the United States shall have
jurisdiction of all offences against any of the
provisions of this act committed within their
several districts. ....... .
| Sec. $50 And be it further enacted That
| If any person liable and required to pay any
tax upon any article, goods, wares, inerchan-
a na.f,. .la.t
shall sell. or cause or allow the same To be
sold, before the tax TO which such article,
| goods. wares, merchandise, or manufacture is
| legally liable is paid, with intent to avoid
such tax, or in fraud of the revenue herein
provided. any debt contracted in the sale of
such article. goods, wares, merchandise, or
manufactures or any security given therefor,
| unless the same shall have been bona hde
transferred to the hands of an innocent hold
er, shall be entirely void, and the collection
thereof shah not be enforced in any court.
And il any such Article, goods, wares, mer-
chandise, or manufacture has been paid for,
in whole or in part, the sum so paid shall be
deemed forfeited, and any person who will sue
for the same in an4lction 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 United States. -r-.a g. .s ..
Sec. 49, And be it further enacted, That
tOur Uun'lrcu tnOusstnu uOIidTS OF SD HluCu
thereof as may he necessary for the payment
of the expenses incident .o carrying into effect
the various acts connected with internal reye-
nue which are or may he authorized and pay
able after the first Of July, eighteen hundred
and sixty four, is hereby appropriated for that
purpose. payable out of any money in the
Treasury not otherwise appropriated to be ex-
pended under the direction of the Secretary OF
the Treasury. And it shall be the duty OF
the collectors of internal revenue. as the Sec.
retary may direct to act as dishnrsing agents
to pay the aforesaid expenses, without increas-
ed compensation therefor. who shall give good
and sufficient bonds for the faithful perform
ance of their duties az such discussing agent
for such sum and in such form as shall be pre-
scribed by the First Comptroller Of the Treas
ury. subject to the approval of the Secretary
of the Treasury: Propided. That the aiore
said appropriation shall continue IN force to the
thiriieth day OF June. eighteen hundred and
sixty five. and thereafter the Secretary of the
Treasury shall embrace i'm his annual estimates
the amount which, in his opinion, will be re
qnired for the expenses of this branch OF the
public service. aaait
Sec lS2. And be It further enacted, That
wherever the word State is used in this act, II
shall be cOnstrued to include the Territories
and the District of Columbia, where such con
. struction is necessary to carry out the provis-
ions of this act ta
4 pnraual lime ~ SG4