Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-10-27
OFFICIAL.
LAWS OF THE UNITED STATES,
Passed at the First session OF the Thirty.
Eighth Congress.
PUBLIc--No. 1887

s8ss >'SsSSSs
PuBLIc-No. 1887
AN ACT to provide internal revcnu
to support the government, to pa,
interest on the public debt, and fo
other purposes.
Be IL enacted by the Senate and Hous
Of Representatives Of the United Stat.
Of Amer,oa IN Congress assembled, That
for the purpose of experimenting th,
collection of internal duties, stamy
duties, licenses, or taxes, imposed b.,
this act, or which may hereafter be i'm
posed, and of assessing the same, the
Commissioner Of Internal Revenue
whose annual salary shall be fou,
thousand dollars. shall be charged
under the direction Of the Secretary oI
the Treasury, with preparing all the
instructions. regulations, directions,
forms. blanks. stamps, and licenses,
and distributing the same, or any
part thereof, and all other matters per.
tanning to the assessment and collec.
,ion Of the duties, stamp duties, H.
censes, and taxes which may be nee.
essary to carry this act into effect,
and with the general superintendence
Of his Office. as aforesaid, and shall
have authority, and hereby is author.
lied and required. TO provide cotton
marks, hydrometers, and proper and
sufficient adhesive stamps. and stamps
OF dies for expressing and donating
the several stamp duties. or the
amount thereof in the case of percent
age duties. imposed by this act. and
to alter and renew or replace such
from time to time, as occa.
sion shall require. He may also con-
tract for or procure the printing of
requisite forms. decisions, regulations,
and advertisements but the printing
Of such forms, decisions, and rcgula.
tions shall be done at the public print
ing office, unless the public printer
shall be unable to perform the work.
Aud the Secretary of the Treasury
may, at any time prior to the first
day Of Jnly. eighteen hundred and
assign to the Office of the
Of Internal Revenue
such number of clerks as he may deem
necessary. or the exigcncies of the
public service may require /; and the
of franking all letters and
pertaining to the duties Of
his Office. and Of receiving free OF
all such letters and documents,
is hereby extended to said Commis-
sioner.
GENERAL PROVISIONS.
Sec. 2. And be it further enacted,
That it shall be the duty Of the Com.
missioner Of Internal Revenue to pay
over daily to the Treasurer Of the Uni
ted States all public moneys which
may come into his possession. for
which the Treasurer shall give proper
receipts and keep a faithful account !;
and at the end Of each month the said
shall render true and
faithful accounts of all public moE-
eys received or paid out, or paid
to the Treasurer Of the United States,
proper vouchers therefor,
and the same shall be received and
examined by the Fifth Auditor of the
Treasury. who shall thereafter certify
the balance, If any. and transmit the
accounts, with the vouchers anh certi-
ficate. to the First Comptroller for bis
decision thereon and the said Com.
when such accounts are
settled as herein provided for. shall
transmit copy thereof to the Secre-
tary of the Treasury. He shall at all
times submit to the Secretary of the
Treasury and the Comptroller, or ell
ther Of them, the inspection Of mon-
eys in his hands, and shall. prior to
the entering upon the duties of his
Office. execute a bond, with sufficient
sureties. to he approved by the Sec
retary Of the Treasury and by the
First Comptroller, in sum Of not less
than one hundred thousand dollars,
payable to the United States, condi-
toned that said Commissioner shall
faithfully perform the duties Of his
Office according to law, and shall just
ly and faithfully account for aud pay
over to the United States, in obedi-
ence to law and in compliance with
the order or regulations Of the Sec
retary Of the Treasury. oil public mon
eys which may come into his hands or
possession, and for the safe-keeping
and faithful account of all stamps, ad
hesive stamps. or vellum parchmen,
or paper bearing q stamp denoting
any dnty thereon, which bond shall
be filed in the Office of the First Comp
troller Of the Treasury. And such
Commissioner shall. from time to time
renew, strengthen, and increase hi.
official bond as the Secretary Of th,
Treasury may direct.
Sec. 8. Aud be it f0rther enacted
That the Deputy Commissioner Of In
ternal Revenue. whose annual salar,
shall be twenty-five hundred dollars
shall be charged with snch duties il
the Bureau Of Internal Revenue a.
may be prescribed by the Secretary
Of the Treasury, or as may be requlr
ed by law, and shall act as Commits
sioner Of Internal Revenue in the ab
sence Of that officer. and exercise the
privilege Of franking all letters ane
documents pertaining to the Office o
Internal Revenue.
Sec. 4. And be II further enacted
That the Secretary Of the Treasur,
may appoint not exceeding FIVE reve
nue. agents. whose duties shall be
under the direction of the Secretar,
of the Treasury. to aid in the proven
tion, detection, and punishment o
frauds upon the internal revenue, ant
in the enforcement Of the collection
thereof, who shall be paid, in additio
to the expenses necessarily incurre
by them such compensation as tn
Secretary of the Treasury may deer
just and reasonable. not exceedin
two thousand dollars per annum. Th