The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1867-04-12
Amendments to the Internal Revenue
LaWs-Important to Business Men.


Laws.-Important to Business Men.
From the act recently passed by Con-
gress amending existing laws relating to
internal revenue, a copy of which has just
been received by the Collector here, we
clip the following, wlssah. -wIibe found Of
interest to business men
Be it enacted by the Senate aud House of
Representatives of the United States of
America, in Congress assembled, That all
acts in relation to the assessment, return,
collection. and payment &6f.she income tax,
special tax, and Otksrs aRpqsl taxes now
by law required to be Perfogised.: in the
month of May, shall hereaf2 be performed
on the corresponding days-iR5i esnopsb of
Of march In each yaar ssll ass slsCslsts
be performed in the month of June, in re-
lation to the collection, return, and pay
ment of said taxes, shall hereafter be per-
formed on the corresponding days of the
month of April of each year Provided,
That on and after the first day of SepIem-
ber, eighteen hundred and sixty-seven, a
tax of two and one-half cents per pound
only be levied, collected, and paid on any
cotton produced within the United States.
Sec. 2. And be it further enacted, That
apothecaries, butchers. confectioners. and
plumbers and gas-ftters, whose annual
sales exceed twenty five thousand dollars,
shall pay, in addition to the special tax
now required by law, one dollar for every
thousand dollars in excess of said twenty
FIVE thousand dollars and the taxes on
such excess shall be assessed and paid in
the manner provided in the case of whole
| sale dealers.
Sec. 10. And be it further enacted, That
no spirits shall be removed in any cask or
package containing more than ten gallons
from any premises of building in which
the same may have been distilled, redis-
titled, rectifed, or manufactured, nor from
any place or (oO storage, at any other times
than after sun rising and before sun setting,
on pain of forfeiture Of such spirits, and
every person who shall violate this provision
shall be liable to penalty of one hundred
dollars for each eask, barrel, or package of
spirits removed. Any officer Of internal
revenue may be specially authorized by
the Commissioner of Internal Revenue to
seize any property which may by law be
subject to seizure, and for that purpose
such officer shall nave all the power con-
ferTed by law upon collectors of internal
revenue and such special authority shall be
limited in respect of time, place and kind
or class of property, as the said Commits
siOner may specify.
Sec. 90. And be it further enacted, That
it shall be the duty of every person who
empties or draws of, or cause to be emPtied
or drawn off, distilled spirits or other arti-
Gle, subject, by law to tax, from cask,
barrel, or package, bearing any of the
marks or brands required by law, or
marks intended for or purPorting to be,
or designed to have the effect of such
marks, Immediately upon such cask, bar
rel or package being emptied, to eface and
obliterate said marks or brands and any
person who shall violate this provision
shall be liable to penalty Of ten dollars
for each offence and any such cask. bar
rel or package, from which any marks are
not so effaced and obliteFated as herein re-
quired, shall be liable to forfeiture, and
may be seized by any officer Of internal
revenue wherever found.
Sec. 80. And be it further enacted, That