The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-03-07
ASSESSMENT TO BE MADE IN MARCH.

BE IL eJaacted IN he Senate and House Of Repre-
sentGtiUes Of the United States IF America IN Con-
grtSS assembled, That all acts in relation to the
assessment, return, collection, and payment OF
the income tax, special tax, and other annual
taxes now by law required 10 be performed IN
the month of May shall hereafter be per-
formed in the corresponding days in the month
of March in each year; all acts required to be
performed in the month of June, in relation to
the collection, return, and payment OF SAID
taxes shall hereafter be performed on the cor
responding days in the month OF Aprii OF each
year: prOUided, That on and after the 1lrst day
of September, 1867, a tax of "a cents per
pound only shall be levied, collected, ana PAID
on any cotton produced within the United
States.
APorHEcARIEs, BUTCHERS, coNFEcTIoSERs, ETC.
SECTION 3. And be IL further enacted, That
apothecaries, butchers, confectioners, and
plumbers and gas filters, whose annual sales
exceed S25, 900, 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 wholesale
dealers.
PENALTIES FOR AVOIDING STAMPS.
SECTION g. And be IL further enacted, That if
tax is required 10 be paid by means of stamp
shall have sold or removed for sale any such
articles without the use OF the proper stamp,
In addition to the penalties now imposed by
duty OF the proper assessor or assistant as
SCISSOR, within period of not more than two
years after such removal or sale, upon such
j. Information rs he can obtain, TO estimate the
amount Of the tax which has been omitted 10
be paid and to make an assessment therefor,
and certify the same TO the collector; and the
subseq uent proceedings for collec ton shall be
in all respects like those for the collection Of
taxes upon manufactures and productions.
PAYMENT OF DETECTIVES.
n r.. 49, a
Commissioner Of Internal Revenue, with the
approval of the Secretary Of the Treasury, is
hereby authorized TO pay such sums, not ex-
ceeding in the aggregate the amount appro-
priated therefor, as may in his judgment be
deemed necessary for detecting and bringing to
trial and punishment persons guilty Of viola
ting the internal revenue laws, or conniving at
the same in cases where such expenses are not
otherwise provided for by law. And for this
purpose there is hereby appropriated 800, 900,
or SO much thereof as may be necessary, out
Of any money in the Treasury not otherwise
appropriated.
PENALTIES REDUCED.
SECTION 6. AID be Il further enacted, That
hereafter, for any failure TO pay any Internal
Revenue Tax at the time and in the manner
REQUIRED py law, where such failure creates a
aass,,oyy ~ 80, pay penalty OF ten per centum
aoo.s,oha. upon the amount of tax SO due and
unp s' .ne pe.son or persons so failing or neg
Letting 70 pay said tax, instead Of ten per
five per centum, together with intapps enay OI
rate OF one per centum per month nnon =. 81 Inc as
tax from the time the same became das hn ,sso o
demAnded. snah co
SPIRITS AND OTHER ARTICLES.
That section seventy four be amends6 n,..
serhng In the proviso 70 said section. ARR "a.
word "spirits, wherever 1t occurs fha ,nn .ne
"or other articles" INC words
EVASION OF SPECIAL TAXES.
That section twenty three be amend.a : :.
striking out all after the enacting c,anseu oy
inserting IN lieu thereof the folio r anu
any person who shall exercise or carry o a ia.
trade, business, or profession, or do any any az,
hereinafter mentioned, for the exercisne e =,
Tying On, or doing OF which special taS ~ ~
imposed by law, without payment thersos ~ -
~ mat behalf required, shall, for every such
onehce, besides being liable 10 the payment OF
Tue na TAX, De subject TO q fine or penalty of not
iss iaah Ten nor more than five HUNDRED dol
,a.. anu IL such person shall be mannfac-
sale :, =. opacco, snuff, or cigars, or whole.
'0 ~ fe'ssi dealer in liquor, he shall be fur