The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-05

true and exact entry or cause to be entered in hook In
be kept for that purpose the number Of barrels of crude
petroleum rock-oil, barreed removed for storage
or for SALE for consumption which book shall H.
open at all times when required for the inspection Of
assessor assistant assessor collector deputy collector Or
inspector who may take any memorandum transcript
thereof and the first, eleventh, and twenty fret
days OF each and every month, within five days there
AFTER the owner agent or superintendent shall render
the of tho district account In duplicate the
number OF barrels of petroleum rockol Sold and of
the number OF barrels removed for consumption sale
storage, not before accounted for
SEC 10. And be further enocted That wherever under
the proyso cton hundred and three tho addition
TO fares shall amount to sum involving the fraction
OF one cent person or company liable to the duty Of
two and half per cent in said section provided
shall be authorized to add to such fare one cent In lieu Of
ssc. IL Andbe il further Enacted, That lucifer or fric
ton matches, and cgarlghts and tapers, may be
transferred, without payment OF duty directly from the
place of manufacture to bonded warehouse established
in conformity with law and Treasury regulations; and
upon tho execution Of such transportation bonds or other
security as the Secretary of the Treasury may prescribe
said bonds to DO taken by the collector In the district
from which such removal d made and may be withdrawn
tberefrom for consumption after aiixng the stamps
thereto, provided by the act to which this act is
amendment may DO removed thereirom for export to
thereto IN conormty with the poysops o1 tbs
act aforesaid relating TO the removal of distilled spirits
all the rules aud regulations and conditions of which
| far applicable, shall apply TO ucfer or friction
matches cigarlights, and tapers in bonded
house. And no drawback shall In any case be allowed
upon any ucer friction matches, cigar-ighs Or wax
tapers upon which any excise duty has been paid,
stamps Affixed either before after they have been
| placed in bonded warehouse
SEC. H. And be it further enacted That any person
qured by law to be licensed manufacturer of tobacco,
snuff cigars before said license is issued shall give
bond to the United States in such shall be required
by the collector, and with suretes to APP
proved by the Collector, conditioned that he will comply
with all the requirements ofaw in regard to any persons
firms, companies, corporations engaged in tho manu-
cture OF tobacco snuff cigars that be will not
acture employ others to manufacture tobacco SNUFF
cigars without first obtaining the requisite permit for
such manufacture; that lie will not engage In at
tempt by himself or by colusien with others deaud
government OF any duty tax any manufacture Of
tobacco, snuff cigars that he will render truly and
correctly all the returns statements, and inventories pre-
scrbed for uacturers otobacco snu and CIGARS and
will pay the collector of the district all the duty
which may or should be assessed and due on any TO-
baccc snu cigars, manufactured, and that hs will
knowingly SELL purchase receive for sale any such
tobacco snuff cigars which has not been inspected
branded stamped required by law or upon which
| the has not been paid.
SEC. IS. aud be further enacted, That all persons and
every person who shall engage be concerned in the b
siness of lottery dealer without having first obtained
license do under such rules and regulations as shall
prescribed by the Secretary Of the Treasury shall for
felt and pay penalty of thousand dollars to be
sessed by the Of the proper district and collected
rs assessed taxes are collected subject nevertheless
the prov ions law relating to erroneous assessments
and shall, conviction by any court or competent
jurisdiction, suffer imprisonment for a period not
exceeding year, at the discretion Of the court And
shall be the duty of all managers and proprieors, and
their agents keep, to DO kept Just and true
books Of account wherein all their transactions shall be
plainly and legbly set forth, which books of account
shall at all reasonable times and hours be subject to
the inspection of the assessor assistant assessor
agent and inspector of the proper district and
any manager proprietor agent vender under this act
who shall prohibit such inspection of his their
books, aforesaid shall pay penalty Of one thousand
dollars or suffer imprisonment for term not exceeding
| one year for every such offence.
SEC. IA. and be IL further enacted That the capital Of
any State bank banking association which has ceased
or shall exist which has been shall be
verted into national bank for all the purposes Of the
act which this is amendment shall be assumed to
be the capital existed Immediately before such bank
cesed to exist converted aforesaid And when
the outstanding circulation OF any bank association
corporation company or person shall be reduced to an
amount exceeding five per centum Of the chartered
declared capital existing at the time the same Is
sued said circulation shall be free from taxation And
whenever any State bank banking association has been
converted into national banking association, and such
national banking association assumed the liabilities
Of such State bank or banking association including the
redemption Of its bills such national banking association
shall be held to make the required return and payment
the circulation outstanding so long as such circulation
shall exceed five per centum Of the capital before such
conversion Of such State bank banking association
SEC Is. And be further enacted That in any port of
the United States in which there is than coec
tor of internal revenue the Secretary Of tho Treasury
all matters relating the expectation Of articles subject
duty under the laws to provide internal revenue and
at such ports the Secretary OF the Treasury deem
necessary there shall be officer appointed by him to
superintend all matters Of expectation and drawback
der the direction of the collector, whose compensation
therefor shall be prescribed by the Secretary othe easu
ry exceeding, however IN any case an annual rate OF
two thousand dollars which, together with the office
penses ofsuoh supernen shall not be included In
The MAXIMUM of the aggregate expenses of the Office of
the said collector And all books papers, and documents
in the bureau of drawback in the different ports relating
to the drawback of dntes paid under the internal
laws shall be delivered to said collector Of internal reve
| nue.. e
ofany former act inconsistent with the provisions OF this
act hereby repealed Iropided, however, That no
duty imposed by any previous act which has become dus
or owich return has been ought TO be made shall DO
RENTED or released by this act but the shall be
collected and paid and all fines and penalties heretofore
heretofore committed shall be punished If this act had
not boen passed and the commissioner of internal
nue. under the direction Of the Secretary of the Treasury
is authorized to mako all necessary regulations and to
prescribe all necessary forms and proceedings for the COL
lection of such taxes and the forcenen OF such fcs
aud penalties for the execution Of the provisions Of this
Sc IT. And be further enacted That the privilege of
purchasing supplies goods imported from foreign conn
tries the OF the United States, duty free, which
now does or hereafter shall exist by provisions olaw
shall be extended under such regulations the seceta
OF the Treasury may prescribe to all articles OF donoe
tic production which are subject TO tax by the PROVISIONS
SEC Is and be it further enacted That this act shall
be in force and effect and ter the drf DAY OF April
in the year eighteen hundred and xfye unless other
SEC 10. And be further enacted, That tho Secretary
mission consisting persona to inquire and report
at the earliest practicable moment upon the subject Of
a;sine by taxation such may be necessary in
order 10 supply tho wants Of tho government having re-
gard tho sources from which such
should be drawn and the best and most efficient mode of
raisIug the same and TO report the form Of bill and
that such commission have power TO inquire into the
manner aud efficiency of the present and past methods
of collecting the internal revenue and to take testimony
in srch manner and under such regulations as NAV be
prescribed by the Secretary Of the Treasury And such
shall receive for their services three hum
ded dollars mouth for tho time necessarily smployad
| and their necessary travelling expenses. = :
SEC 20. And be ID Further enacted, That the Secretary
of the Treasury at any time prior the first day Of
July eighteen hundred and sxtysx assign to the office
of the commissioner Of the internal revenue such num-
of clerks as he may deem necessary or the
of the public service may require and the privilege
of fankng all letters and documents pertaining 10 the
duties of his Office aud Of receiving free of postage ali
such letters and documents 10 hereby extended to said
commissioner.
Approved, March 3, 1885,
AN Act supplemental to an act entitled San Act to an.
mex Part Of tho State of New jersey the Collection
Dstret ofNew York, and to appoint Assistant Col
lector To reside at jersey City, approved February
twenty-onc, eighteen hundred and sixty.three.
he enacted by the Senate and House of Represe,,-
fdfires Of The United States of america, in Cdngress
assembled, That the assistant collector appointed
under the act entitled IAN act to annex a part
OF the State of New Jersey to the collection district Of
New York. and to appoint assistant collector to reside
at Jersey City, approved February twentyone eighteen
hundred and be- and he hereby is authorized
TO enroll and license according to the laws of the United
States all vessels engaged in the coastngra ana
fisheries, owned In whole in part by residents OF Ine
counties of Hudson and Bergen, In the State Of New u
sey; and all such enrolnents and licenses Shall DC - vain
and eectua If the had been effected in any o.as
port of the United Sates and the said assistant
in the enrolment and licensing of vessels snail oe ueet