The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-11

abolished as port of entry and that Port Ange-
los be and is hereby established as the port of
entry and delivery for the SAID district from and
after the said date.
Approved, June 10, 1867.
CHAP. CXVI.
An Act to change the Port of Entry for the Dis
trict of Brunswick, Georgia.
Be it enacted by the Senate and House of Rep
resentatives of the United States of America in
Congress assembled, That from and after the first
day of July, eighteen hun dred and sixty two, the
gia, shall be Brunswick, and that Darien shall be
abolished as the port of entry.
SEC. 2. And be it further enacted, That there
shall be a deputy collector appointed, according
to law, to reside at Darien, and to exercise such
powers as the Secretary OF the Treasury, under
the revenue laws, may prescribe
Approved, June 20, 1862.
CHAP. CXIX.
An Act to provide Internal Revenue to support
the Government and to pay Interest on the
Public Debt.
pressntatives of the United States of America in
Congress assembled, That, for the purpose Of
experimenting the collection of internal duties,
stamp duties, licenses, taxes imposed by this
act, which may be hereafter imposed, and of
assessing the same, office is hereby created in
the Treasury Department to be called the Office of
the Commissioner of internal Revenue; and the
President of the United States is hereby anthor-
lied to nominate, and with the advice and con-
sent of the Senate, to appoint, i commissioner OF
Internal Revenue, with an annual salary of four
thousand dollars who shall be charged and here
by is charged under the direction OF the Secretary
of the Treasury, with preparing all the instruc
tiOns, regulations, directions, forms, blanks,
stamps, and licenses, and distributing the same,
any part thereof, and all other matters pertain
ing 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 afore
said, and shall have authority, and hereby is auth
OrZcu and required. to provide and Sufflcl
cnt stamps or dies tor expressing and dcnOting
the several stamp duties or the ount thereof
in case of percentage duties, imposed by this act,
and 10 alter and renew or replace such stamps
from time to time, occasion shall require; and
the Secretary Of the Treasury may assign 10 the
office Of the Commissioner of Internal Revenue
such number of clerks as he may deem necessary,
or the eXigcncies of the public service may
qufre, and the privilege of ranking all letters
and documents pcraiuing to the duties OF his
office and OF rec Giving free of postage all such
letters and documents, is hereby extended to said
com missioner.
GENERAL PROVISIONS.
SEC. 2. And be it further enacted, That, for the
purpose OF assessing, leNylng, and collecting the
duties or taxes hereinafter prescribed by this act,
the President of the United States be, and he is
hereby, authorized to divide, respectively, the
States and Territories of the United States and
the District of Columba into convenient collection
districts, and 10 nominate and, by and 18th the
advice and consent OF the Senate, to appoint an
assessor and collector for each such district,
who shall be residents within the same: Provid-
ed That any of said States and Territories, and
the District of Columbia may, if the President
shall deem it proper be erected into and included
in one district: Provided, That the number of
districts in any State shall not exceed the number
of representatives to which such STATE shall be
entitled in the present Congress, except i'll such
States are entitled to an increased representa-
tion in the Thirty Eight Congress, i'll which
States the number OF districts shall 1.Jt exceed
the number of Repre- eantatives 10 which any such
State may be so entitled: And provided further,
That in the State Of California The President may
l,l If n II
number of Senators and Representatives to which
said State is entitled in the present Congress.
SEC =. And be it fur; her enacted, That each OF
the assessors shall divide his district into con-
venient number OF assessment districts, subject
to such regulations and limitations may be
imposed by the Commissioner of internal Reve-
nuc, within each of which he shall appoint
assistant assessor, who shall be resident therein;
and each assessor and assistant assessor appoint
ed, and accepting the appointment, shall, before
he enters on the duties OF his appointment, take
and subscribe, before some competent magistrate,
or some collector, to be appointed by virtue of
this act, (who is hereby empowered to administer
the same the following oath or affirmation, to-
wit: II, \ B, do swear, affirm, (as the case
may be,) that will bear true faith and allegiance
to the United States of America, and will sup
port the Constitution thereof, and that l will, to
the best of my knowledge, skill, and Judgment,
diligently and faithfully execute the office and
duties of assessor for, (iiaming the assessment
district,) without favor partiaiity, and that
will do equeal right and justice in every case in
which l shall act as assessor" And certlhcate
the collector of the district for which such asses
sor or assistant assessor shall be appointed AND
every assessor or assistant assessor acting IN the
said office without having taken the said oath or
affirmation shall forfeit and pay one hundred
dollars, one moiety thereof to the use OF the
United States, and the other moiety thereof to
him who shall first for the same, with costs
of suit.
SEC 4 And be it further enacted, That before
any such collector shall enter upon the duties OF
his office, he shall execute bond for such amount
as shall be prescribed by the Commisrloner OF
Internal Revenue, under the direction OF the
Secretary of the Treasury, with not less than five
surctes to be approved sufficient by the SoIcl-
tor of the Treasury, containing the condition hat
said collector shall faithfully perform the duties
of his Office according to law, and shall Justly ana
faithfully account for and pay over to the United
States, in compliance with the order or regulations
OF the Secretary of the Treasury, all public
moneys which may come into his hands or posses
sion; which bond shall be filed i'll the office o1 the
First Comptroller of the Treasury And such
shall from time to tm9 9ons @
the Secretary of the Treasury may direct
SEC. s. And be it further enacted, That each
collector shall be authorized to appoint, by an
instrument of writing under his hand, as many
deputies as he may think proper, to be by him
compensated for their services and also to revoke
any such appointment, ,tgiving such notice thereon
as the Commissioner Of Internal Revenue shall
prescribe; and may require bonds or other secu-
rites and accept the same from such deputy and
each such deputy shall have the like authority, IN
every respect, to collect the duties and taxes
levied or assessed within the portion of the dis
trlct assigned to him which is by this act VestSu
in the collector himself; but each collector shall,
in every respect, be responsible both to the United
States and to individuals, the case may be, Tor
all moneys collected, and for every act done as
deputy collector by any of his deputies whilst
acting as such, and for every omission OF duty
Provided, That nothing herein contained shall
prevent any collector from collecting himself inc
whole or any prrt the duties and taxes so asses
sed and payable in his district.
SEC. q. And be it further enacted, That 1t snail
be the duty of any person or persons partnerships
firms, associations or corporations, made liable
to any duty, license, stamp, or tax imposed ny
this act, when not otherwise and differently pro-
vided for on or before the first day OF August,
eighteen hundred and sixty-two, and on or before
and in all other cases before the day of levy, to
make list or return to the assistant assor OF the
district where located, of the amount OF annual
income, the articles or objects charged with
special duty or tax, the quantity of goods, wares
and merchandise made or sold, and charged Win
a specific or ad valorem duty or tax, the seVeral
rates and aggregate amount according to the re-
specttye provisions of this act, and according to