The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-05-04
TPUBLIC-No. 81. |


An ACT to amend existing laws relating to inter-
nal revenue, and for other purposes
B ucnacted by the Senate and HouSeof Represent
dtieeSot' tie United Stutes Of america in Congress
a$~1n6led, That all acts in relation to the assess
ment, return, collection, and payment OF the in-
come tax, special tax, and other annual taxes
now hy law required to be performed in the
month of May, shall hereafter be performed on
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
tie performed on the corresponding days OF the
month of April of each year: PfO"ided, That on
and after the first day of September, eighteen
hundred and sixty seven, Il tax OF two and one
half cents per pound only shall be levied, collect
ed, and and any cotton produced within the
SEC ,. And be it further enacted, That apothe
carries, butchers, cOnfectioncrs and plumbers and
gas-tittcrs, whose annual sales exceed twenty-five
thousand dollars, shall pay, IN addition TO tue
special tax required by law, one dollar for
every thousand dollars in excess of said twenty
five thousand dollars and the taxes on such eX-
cess shall be assessed and paid in the manner pro-
vided in the case of wholesale dealers
SEC 3. 1nd be it ftyttpr emacted, That in
all suits proceedings arising under the internal
revenue laws, to which the United States is par
ty, and in all suits or proceedings against col
lector or other officer Of the internal revenue
wherein district attorney shall appear for the
purpose Of prosecuting or defending, it shall be
the duty of said Attorney instead OF reporting to
the solicitor Of the treasury, Immediately at the
end OF every term OF he court in which said suit
or proceeding is or shall be instituted to for
ward to the Commissioner of Internal Revenue
full and particular statement of the condition of
all such suits or proceedings appearing upon the
docket of said court PfOViled, That upon the in
stitution of any such suit or proceeding it shall
be the duty of said attorney to report to said
commissioner the full particulars relating to such
suit or proceeding; and it shall be the dnty OF
the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury to
tablish such rules and regulations, not nconsist-
ent with law, for the observance of revenue oth
GERS, district attorneys and marshalS, respecting
suits arising under the ntei nal revenue laws, in
which the United States is party, may be
deemed necessary for the just responsibility of
those officers and the prompt collection all
revenues and debts cue and accruing to the Uni
ted States under such laws.
SEC. 4. And be H.fisrther enacted, That the
Commissioner of Internal Revenue shall have
charge of all real estate which has been shall
be assigned, set off, conveyed, by purchase or
otherwise, TO the United States, in payment of
debts arising under the laws relating to internal
revenue, and of all trusts created for the use OF
Tue United States, in payment of such debts due
tnen and with the approval of the Secretary of
TIE treasury, may sell and dispose OF, at public
vendue, upon not less than twenty days notice,
lands assigned or set off to the United States in
payment of such debts, or vested in them by
mortgage or other securiety, for the payment of
euc1 uentsi and in cases where real estate has al
ieauy become the property of the United States
~ conveyance or otherwise, in payment of or as
security Tor a debt arising under the laws relating
t ihtelnal revenue, and such debt shall have
th een paid together with the interest thereon, at
I+nitad 81. oi one per ceptpm pef month, to the
tb us states, within two years from the date of
tI "cquisltlOn OF such real estate it shall be law
;i nu. Lo[ the Commissioner of Internal Revenue,
WI viii the approval of the Secretary of the Treasu-
w., I W Ieiease by deed, or otherwise convey, such
tot~le 'tale 10 The debtor from whom It was
tives ~ S f
, 9EC; D. -ind be it further enacted That if the
maiiu!aclurer ! of any article upon which tax is
iiequired TO be paid by means of a stamp shall
soiu or removed for sale any such articles
t , Ile use of the proper stamp, in addition
or @ e pcnaities now imposed by law for such sale
soso, IL shall be the duty of the proper
1or " assistant assessor within period of not
- ~ thal TWO years after such removal or sale,
r6ot such information he can obtain, to esti-
fed ~ 'ne amount of the tax which has been omit
for. ana paid. and to make an assessment there
certify the same to the collector: and the
all respt proceedings for collection shall be in
upon IT'S like those for the collection of taxes
Sc, u."etures and productions.
be aTrs; d"d be further enacted That it shall
nue. vbtr tie Commissioner of Internal Revc- |
igu&te one ne shall deem it expedient to des-
any ,- ction district to make assessments in |
fave a vi such collection district for all such
taynt; may be due upon any specified objects of
the otbn, ana In such case it shall be the duty of
dstrint assistant assessors of such collection
speriaI, ~ report to the assistant assessor thus
tCth~: designated all matters which may come !
be " r"a khoWledge relative to any assessments to
Or moxa csae % oy him: POrtded That whenever two
bracc1 .irlcts aIs!rlcts or parts of districts are en-
such assatn itiln one county it may be lawful for
sessnrrs ant @ assessor or assessors to make as |
specifaS ny where within such county upon such |
commissiolree oleets of taxation he may be by said
such aa.ouet asSat required: P,00ided further. That
of The dessRlents Shall be returned 70 the assessor
SEC P',s.' : $ IN which such taxes are payable.
Commis:i11r~a 1~a De it .turthor enacted. That the
proyaI Of th OF Internal Revenue. with the an.
~ S's secretary of the Treasury, is hereby