Evening star., 1867-03-18
THE EVENING STAR.
O + r 4 q 4 A l. .
LAWS OF The UNITED STATES.
Passtd at the Second Session OF the Thir.
ty-ninth Congress.
[PUBLIC-No. Sal

srcss cSfeRoted. That all acts in relation TO the
assess ment, return, collection, and payment OF
the income tax, special tax, and other annual
axes new by Law req uired to be performed in
the month OF May, shall hereafter be performed
On the corresponding davs in the month Of
March in each year; all acts required to be
performed in the month of June, in relation TO
tne collection, return, and payment Of said
taxes, shall hereafter be performed on the cor
responding days OF the month OF April of each
year Preceded, That on and after the first day
of September, eighteen hundred and sixty
seven. a TAX of two and one- half cents per
pound emily shall be levied, collected, and paid
on any cotton produced within the United
States.
. SIC. 2. And be ii further enacted, That apothe
carIes, butchers, confectioners, and plumbers
and gas-ftters, whose annual sales exceed
twenty-five thousand dollars, shall nav, in
addinon 10 me special TAX row required by
Jaw. one dollar for every thousand dollars in
excess of said twenty -flve thousand dollars;
and the taxes on such excess shall he assessed
and psid IN ne manner provided in the case
or ofwholesale dealers.
SIC. 3. And be IL further enacted, That in
all suits OF proceeding arising under the inter-
Hal revenue laws, to which the United States
Is party, and in all suits or proceedings against
q collector or other officer OF the internal rev.
enue, wherein a district attorney shall appear
for the pnrpose of prosecuting or defending, 1t
shall be the duty of said attorney, instead of
reporting TO the solicitor of the treasury imme-
diately at the end of every term of the court in
which said suit or proceeding is or shall be in
stituted, 10 forward to the Commits ssIoRer of In
OF the condition of all such suits or proceed
Ings appearing upon the docket of said court:
Prert<ed, That upon the institution OF any such
suit or proceeding II shall be the duty of said
attorney TO report 10 said commissioner the
full particulars relating to such suit or pro-
seedIng; and IL shall be the dCty of the Com
missioner of Internal Revenue with the an
proyal Of the Secretary OF tie Treasury TO
establish such rules and regulations, not in.
eonfistent with law, for the observance of rev.
enue efheers, district attorneys and marshals,
respecting suits arising under the internal
revenue laws, in which the United States is a
party. as may be deemed necessary for the
Just responsibility OF those officers and the
prompt collection OF all revenues and debts
cue and aceruing to the United States under
such laws.
SIC. 4. And be IL further enacted. That the
Commissioner of Internal Revenue shall have
charge Of all real estate which has been or shall
BE assigned. set OF, or conveyed, by purchase
or otherwise, 10 the United States, IN paymen,
ef debts arising under the laws relating to in
ternal revenue, and OF all trusts created for
the use ef the United States. in payment of
such debts due them; and, with the approval
of the Secretary of the Treasury NAV sell and
dispose OF, at public vepdue. upeL not less than
twenty days notice, lands assigned or set off
10 the United States in payment OF such deb.s,
or vested in them by mortgage or other securi
~, for the payment OF such debts: and in cases
where real esTaie has already become the prop.
sriy OF the United States by con veyance or 9th.
erwIse, payment Of or as security for a debt
arising under the laws relating 10 internal
revenue, and such debt shall have been paid
III,
o. one per centum per month, 10 the United
States, within two years from the date of the
ACC quIsitIon OF sueh real estate, IL shall be law
fol for the Com m sssioner OF Internal Revenue
with The approval of the Secretary of th,
Treasury 10 release by deed or other wise con-
vey, such real estate 10 the debtor from whom
II was taken. or to his heirs or other legal rep
resentatives.
SIC. 5. And be it further enacted, That if the
manufacturer of any artIcle upon which a tax
ls required to be paid by means of a stamp
n nr ram nxad for OIL
articles without the use OF the proper stamp IN
addilIon TO the penalties now imposed by law
Tor such sale or removal, IL shall be the duty of
tne proper assessor or assistant assessor. within
period OF not more han two years after such
removal or sale, upon such information as ne
can obtain, 10 estimate the amount of the tax
which has been omitted TO be paid, and 10 make
an assessment therefor, anG certify the same 10
the collector: and the subsequent PROCEEDINGS
for collection shall be in all respects like those
and production.
SIC. 8. And be 1T further enacted, That il shall
ne lawful for the Commissioner OF Internal
Revenue, whenever he shall deem il expedi.nt
20 designate one or more OF The ass istant asses
sors IN any collection district 10 make assess
ments IN any part of such collection district FOR
ali such taxes as may be due upon any spec,
fed OBJECTS of taxation, and IN such case !,
shall be the duty OF the other assistant assessors
of snch collection district 10 report TO the
assistant assessor thus specially designated ali
matters which may come 10 Their knowledge
1eIauve 10 any assessments to be made by him.
PTCrsded, That " henever two or more d districts
or parts or districts are embraced within ono
coubty II may be lawful for such assistant
assessor or assessors 10 make assessment any.
where within such county upon such specified
ooJects OF taxation as he may be by SAID
commissioner required Trouidsd, further,
That such assessments snail be returned TO the
assessor Of the district in which such taxes are
payable.
SIC. :. And be it further enacted, That tie
Commissioner or Internal Revenue, with the
ApprovaI of the Secretary OF the Treasury.
- hereby authorized TO pay such sums, not
exceeding in the aggregate the amount appro-
prlAied THEREFOR, as may in his Judgment be-
deemed necessary for detecting and bringing to
triai and punishment persons guilty OF yioia.
III The same In cases where such expenses are
not Otherwise provided for by law Aud for
inns purpose there is hereby appropriated one
nunored thousand dollars, or so % uch thereof
rs may be necessary, out of any money in the
treasury not otherwise apprepr ated.
SIC. :. ind be az further enacted. That here
aiteT ior any failure TO pay any internal rev.
enue tax at the time and in the maaner re-
CURED by law, where such failure creates a
Haolllty TO pay penalty of ten per centum
aaaIuonai upon the amoun OF tax so due and
UNPAID, the person or persons so failing or
neglectlng 10 pay said tax, instead of ten p.r
centum as aforesaid, shall pay a penalty of
hNe per centurn, together with interest at the
rate OF one per centum per month upon said
tax from the time the same became due but no
interest Tor any fraction of a month shall be
y
act entitled "An act 10 provide Internal rev.
enue 10 support the government TO nav in
ierest on The public debt, and for other pur-
poses approved June thirty. eighteen hun-
cred and sixty -four, as subseq uently amended
De, and the same is hereby amended as follows
Ihat section twenty-five be amended by
striking out, after the words, .sassistant asses
sOF, and before the word sactually.; The
words -four dollars for every day." and in
serung IN lieu thereof the words five dollars
Tor every day. and, further, by striking ont
TIE following words: "And assistant assessors
may be allowed In the settlement of their ac-
counts, such sum as the Commissioner of In
teFnal Revenue shall approve, not exceeding
lhree hundred dollars per annum, for snice
rent; out no account for such offic rent shall
De allowed or paid until IL shall have bsen
Neflned In sneh manner as the ommlssiouer
OF Internal Revenue may requ uire, and shall
nave oeen audited and approved by the proper
omeers OF the Treasury Department; and as
sistant assessors. when employed outside OF
ne town In which they reside, In addition 10
me compensation which they are now allowed
by law, shall. during such time so EN- C loved
receive one dsliar per day This Amendment
snaiI take eHect upon compens sation for the
month OF March. eighteen hundred and s;xtv.
seven, and thereafter.
That section tweHty-four be q nended nv I'm