Evansville daily journal. (Evansville, Ind.) 1863-1866, 1864-08-27
OFFICIAL.
LAWS OF THE UNIgED STATES,
Passed at the First Session of the
Thfrty-EightA GsAgress.
TPuBLIc-No. l48.

PUBLIc-No l48.
Acr TO provide inter- al svsnus to support the
Government to pay Interest on the public debt, |
and Tor other purposes.
& Bet enacted bg The SeHGts and Hoass Of KspyessH-
faiiess Of ne United States Of lmerfea IN CosaresI
assemJIed, That, for the pUrpOss Of supernteBdlng
the collection Of internal duties, stamp duties ~
esnses, or taxes, imposed By this act, or which |
may bsreaftsf be inposed, and of assessing the /
sanie the CJmmissioner Of Intsrnsl RsVsnus, |
whose annual salary shall be four thousand dol |
lars, shall BE- charged, usder the dirsetoE Of The
Secretary Of the Treasury, with preparing all the
distinctions. regulations, directions, forms, |
sans Or any cart thsreof, and AL other matters |
pertaining 10 the assessment aud collection Of the
duties, stamp d1tiess licenses, and taxes which |
may Le necessary 20 casFy this act into en- Ct and
vi the general superBfeBdsnce Of bis Once, a.
afDtssa d. aHd shall haze authority md nsreby, Il
authoffzad aud required, % provide cotton ma X .
hydronlstsra, aud proper aud sufficient adhesive
STAMPS and stamps diss for express ing aud de-
ling tbs ssversl stamp daties, the amount
tbefsof In The case Of psresDsags aufies, imposed
BY this act, and 10 alter ADD rsne~ rsDlaes such
stamps fr9a time 20 Tine a. occasion shall re-
quifs lie may also contract for procure the
priptiug ofuquisi.s forms, dsoialobs regulations.
and aastriiss insBssj but the printing 81 such
frms, decisions, an regulations, shall be done Al
the public pTntipg oncs, uniss' the public printer
shah b unable % perform the aork And the Sec
rotary Of the Treasury may. at any time prior 10
che Asst dag 81 Jniy eight en hundsed and sixty.
Ave, asslga 70 the once n tho Uommissioper Of
Internal HsFenus such Bun.5sr afeIs k a. be NAV
deem necessary, or the sxigsnelss Of the public
sersies may require; and the privilege Of
franking an Letters Ald documents pertaining 70
tho daties Of his ofnce, aud " receiving fires o.
postage all such letters and documents, IL hereby
extended to said Commissioner
GeneraJ Provisions.
Sec. /. And be 4 further enacted. That 3, shall
te tins amy o. the Commissioner III
rel or ihs Uniisd States sil public noasv,
which may come Into bis possession, for which
the Treasurer shall give proper receipts sHd Keep
= iAithin account ana ths cad Of each month
the said Comm s.lgner shall sender and fsith.
fni accounts Of all public moneys reosiFsd 81 paid
out or pald % The Treasurer OF the United States
exhibiting proper Tonehsrs thsrsfer, ard the
SANE shall be received aud axamlaed by this Fifth
Auditor Of the Treasury who shall thereafter GER
riff the lance II ANY AID transmit the accounts
With the Won hers and certificate, TO the First
Comptroller for his decision thereon aud the
said Comnlssi0nsr, whom such accounts are set.
tied as herein provided for, shall transmit copy
thereof to Che secretary o. the Treasury. He shall
NJ all times submit % ths Secretary Of the fTsasu
~ AID the Comp roilsr or either 81 them the In.
spsetiSn Of moneys ~ hts hands, aud shall prior
% lhs sntsrne upon the dates Of his Office, exc.
cute a bond, with Sufficient sufsiles 10 be- 40.
proved by thu Secret ~ u the Treasury and Lv
the First Comptroller, IN a sum Of not less than
ono hundfssi thousand dsllars psysble 10 the Uul-
ted States, conditioned that said goinmlasionaF
shall faithfully perform ths duties ofhis flee ao
cordiug 70 Law, AID stall Justly and faithful.
ly perform the duties Of his ofiea aevord
ing 70 law AMI shalt justly aud mltfaliy ac.
count for and pay ie The United States in
Obed snce - iaW sud IN com pllaBes with the ord
sEs or rsg0i ituns Of the Secretary 81 the Treasn
~ al public moneys which may come into bis
hauds Or Possessiun and for the safe keeping and
faithful account Of al stamps adhesive stamps,
or Veilum, pafchmsnt OF paper baartug a STAMP
dea9ting any duty thsfean, vii eh bond shall be
hieh ~ the oiiic ~ the First Comptroller OF IN
Treasury And such csmmissoner shalt. from
siine % tins, renew, strengthen, and inereas hi.
ofelal bond a. the 10 Rotary Of tho Treasury may
diret.
Sec. g. And b. Il further snaelsd That the Deputy
Commissioner % Internal HsYenue. whose ann uAl
salary shall be twehty.f i've hundred dolars shall
be charged with sueh duties ia the Bureau /, Z In
teFaAl ksYsnna As may Be prescribed b. this Score
tAfy Of The Treasury a. may be required hy
law, and shall act ~ CommissioDer Of Iatsrual
Revenue IN the absfnoe Of that officer aud exer.
else the privilege Of frankng all iett=rs aud docu
snas.
Seo. a. Aad b q Farther enacted, That the Sec
20 AIRY 81 The Treasury may appoist not eKeeedin Z
i've revenue ageHia. whose duties skaii be, under
Cha direction % the Secretary Of the Treasury to
AID In the prevention, detection aud punish msnt
OF Hsu1a upon tbs Internal revenue, aud Ia the
enforcement and collection thereof who shall be
paid, n addition 70 the expenses necessarily in.
cured By them, such compensation a. the ssers-
tary OF the TT asury may deem Just aud reason.
Eble, not exceeding two ihouaand dollars per an.
nam. The above salaries 20 be paid in the same
manner a. are other expenses Dr collecting the
revenue.
Sec. g. And he q further euaeted, That the seere.
tary ofthe Treasury may appoint inspectors 10
any assessment district where In hls lud saent Il
may be necessary for The purposes Of pre- per en-
tofceuieht o. the internal reVenus laws the de-
lection o. frauds and such inspectors and revenue
agents aforesaid shall be subject 20 the rules and
rognaiions q She said Secretary, aud have ell The
powers conferred upon any other ofIlcers Of inter.
nal revenue in making any examination Of per-
sons, books, and premises which may be necessary
Ia ne discharge 4 the duties Of their efnee And
ths compensation Of such insp eiors shall be hxsd
ana pAid Tor such time as they may DO actually
employed, n I exceeding four dollars per day and
theif just aud proper travelling expenses.
&c, 8 AHd % fsrthsr enacted, That the cash
lero.tnternaI duties, who shall hereafter be called
cashier ofinternAi revenue, and VIII se annual sal.
airy shalt BE- twenty-five hundred doliars, shall
Rerigrm such duties as may he assigned By the
Commi.aioner OF Internal Rcyonus, mud the
regulations u tho Secretary Of tina Trsasury, and
shall give bond, with sufficient sursties 90 be Az
proved BY tho Secretary Of tho Treasury and by
tne soheitor' that 10 Will faithfully account Tor
All the moneys OF othcr articles Of value belong
ing to tbs United State, which May come into his
hands, and perform all the dutios eatoined upoa
n,s ONCE, assSrdiog TO law and regulations, as
Atorssaid Witch bond shall be deposited with
the First Comptroller OF tho Treasury
Sec. eaa b. Il essaAsr enacted. That the
sseoaa section Of A. act en titled IAN set to pro-
and epay lutercst on the public deAr, I" approved
JAY enc, eighteen hundred and sixty-two, shall
setnAn sna continue In full ferce and she Prssl.
~ y 1NfhHFiE"d 70 alter Gha respective
collection districts provided FOR in ala ..ctian y.
the public tntsrssts may require =
see, q NM % Il fprtAer snacted, That zach A.
SCISSOR shal divide hs district into a Convenient
number Of assessment distr,et. 49, s-s"ss
changed ~ eften - deemed nsess.ayv s,,afs., -
such rsEuiAhsnA and ismitatioas as nav bs inn.
posed oy me Iemm1ssiousr Of IntsFnsl havaaue
withia each ofwnieh tn Sscretarr ~ ~ r'
~, whenever thete shall be vaesncv ~ ~
lie INTEREST shall require shall appoint. WIFI M.
approval Of The said Commiasioner, ena ss.l-..ss
Asec who shalt be resident ~ ths d.assstant
said Assessor; aud In Of vacancy orrnSrt "
in the Office OF assessur by Of death 3, sns
ether cause, the As lstant assessor OF the a,.e..
ment distr ct Ia which the assessor resfaea 81 a.
time of the vacancy occurring shalt act "A ss.sss
or until an appointment flling the vacancy shaI
bo made. And aeh assessor sad assstant ssses.-
or appointed shalt, before he enter. N ~.
duties Of his oies. take aud subscribe before .or
competsnt masi.tratc, or some collsstor, TO b an
pointed by virtue OF this act, who is hereby EN-
powered to admiaister the same,) the foliowin
oath or Affirmation, to-wit; ~, A B. de swear lnr
afatm, az the etse may hel th,t I will bear tru.
Eith and allegiance 70 tn unitsd Statst Of Amer
lea, and viii sappart the Constitution therrof
aud that will diligently and faith fully perform
the duties Of assessor Tor assistant ssssSsorl for
as@a9f the pa asssssasn' s'sr.s according . my
such cath an rmation shalt be delivered 10 the
solicitor Of The district for which such assessor or
assistant assessor shall be appointed
seea AHd Be It further enacted, That before any
soilScsor shall enter upon tho duties Of his oicc
he shall ex cate a boad for snch amount As shall
= 49, ipea ~ TIE Commits ioaer Of Internal
he eeoe ande<fhe direction of the SECRETARY of
the tFeasefs VITA net less than Eve sureties 10
oe approved by the So icttor Of the Treasu v con.
ditoned That Ad eolleotor shall f.ifhfnllx mar
form the duties OF Office aceord,n,, 81 I..g ana
shall Justly aud faithfully account for .na ~
over 70 the United States IN comy1i.,,,. ssh ~
order . reguiaii as Of the Secretary ~ tIs r.,
sury, an public moneys which nav s,rn' 49,, M.
hands or possession; which bond shslt -, az
in the enee q the First Comptroller ~ ~. ssN
sury. And such collector shall fr,u, ti,o -
rensw, strengthen. and increase his ssSe,st s us'
as the SECRETARY Of the Treasury NAV tIirs, SHe'
such fnrther eonditionsas the said Communicative
shall presc tl
sec. 10. ARd De 4 fsrAer saaeisa, That each son..
tor shall be aethori9e " appoint by an instrumna
Of writing ander his hard, many deputies a. ~
may thinS propers lie BY him compensated for thsir
services, and al 10 revoke any auch appo ntra~nt
giving such notice tn reof as he Commissloper ~
Internal Revenue shall prescribe; aud ma, r.
quire bends or othar sccarties, and cept the sNma
from such deputy aud each Sn-h deputy shall
have the like authority. IN every respect collect
the duties aud taxes levied assessed within the
portion Of the district assigned him, which is
by this act vested In the collector himself; but
each collector shall, in every sspeet, be respon-
siole both 70 the United States and 20 individuals
as the case may be, for all moneys collected, aud
susn every ack done BY any Of his deputies whilss
acting as Tor aud for every omission OF duty.
see = Aad Be farfssr saaetsi, That 1t shsil