, 1864-10-17
OFFICIAL.
LAWS OF THE UNJTER STATES
Passed 1t the First Session OF the Thirty
Eighth COnkrtss.

support the Government, to pay interest
on the public debt, and for other pur-
poses.
Ys IL enacted by Tie Senate and House of
Representdtiresof the Unite 'Statcs of .imer.
lea in Congress assembled, That, for the
purpose of experimenting the collection Of
internal duties, stamp duties, licenses, or
taxcs; imposed by this act, or which may
hereafter be imposed, and Of assessing the
same, the Commissioner of Internal Reve-
hue, whose salary shall be four thousand
dollars, shall be charged under the direc-
ton Of the Secretary Of the Treasury, with
preparing all the instructions, regulations,
directions, forms, blanks, stamps, and licen-
scs, aud distributing the same, or any part
thereof, and all other matters pertaining to
the assessment and collection Of the duties,
stamp duties, licenses, and taxes which may
be necessary to carry this act into effect,
and with the general superintendent Of
his Office, as aforesaid, and shall have au-
thority, and hereby is authorized and re-
quired, to provide cotton marks, hydrome-
tiers, and proper and sufficient adhesive
stamps, and stamps or dies for expressing
and denoting 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 stamps, from
time to time, as occasion shall require. He
may also contract for or procure the print
ing Of requisite forms, decisions. regulations,
and advertisements but the printing of
such forms, decisions, and regulations shall
be done at the public printing office, unless
the public printer shall he unable to perform
the work. And the Secretary Of the Trea-
sury may, at any tirnc prior to the first day
Of July, eighteen hundred and sixty-fvc,
assign to the Office Of the Commissioner Of
Internal Revenue such pumbsr Of clerks as
he may deem necessary, or the exigencies
Of the public service may require; aud the
privileges Of franking all letters and docu-
mepts pertaining to the duties Of his Office,
and Of receiving free Of postage all such
letters and documents, is hereby extended
to said Commissioner.
GENERAL PROVISIONS.
Sec. 2. Aad Be IL further eaaeted, That
it shall be the duty Of the Commissioner of
Internal Revenue to pay over daily to the
Treasurer Of the United States all public
moneys which may como into his possession,
for which the Treasurer shall give proper
receipts and keep faithful account; and
at the end Of each month the said Commis-
sioncr shall render trucand faithfulaccounts
Of all public moneys received or paid out, or
paid to the Treasurer Of the United States,
exhibiting proper vouchers therefor, and
sthc,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 youch.
crs and certificate, to the First Comptroller
for his decision thereon; and the said Com
missioner, when such accounts arc settled
as herein provided for, shall transmit copy
thereof to the Secretary of the Treasury.
He shall at all times submit to the Secretary
Of the Treasury and the Comptroller, or
either Of them, the inspection Of moneys in
his hands, and shall, prior to the entering
upon the duties Of his Office, execute bond,
with sufficient sureties, TO be approved by
the Secretary Of tho Treasury and by the
First Comptroller, in sum Of not less than
one hundred thousand dollars, payable to
the United States, conditioned that said
Commissioner shall faithfully perform the
duties Of his Office according to law, and
shall justly and faithfully account for and
pay over 70 the United States, in obedience
to law and in compliance wish the order or
regulations Of the Secretaryof the Treasury,
all public moneys which may como into his
hands or possession, and for the safe keeping
and faithful account Of all stamps, adhesive
stamps, or vellum, parchment or paper bear
ing a stamp denoting any duty thereon, which
bond shall be fled in the Office Of the First
Comptroller Of the Treasury. Aud such
Commissioner shall, from time to time, re-
new, strengthen, and increase his official
bond as the Secretary Of the Treasury may
direct.
Sec. 3. Aad be IL further enacted, That
the Deputy Commissioner Of Internal Rev.
cnuc, whose annual salary shall be twenty
five hundred dollars, shall bc charged with
such duties iu the Bureau Of Internal Rev.
enuc as NAV be prescribed by the Secretary
Of the Treasury. or as NAV be required by
law. and shall act as Commissioner Of Inter.
nal Revenue IN the absence Of that officer.
and exercise the privilege Of ffanking ali
letters and documents ncrtainino 10 the Office