The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-29
PUBLIC ACTS.

.Satur1ay, the taoe1ty-eigdthday Of July, 4.
D. 1885,"
PUBLIC ACTS.
ANDREW JOHNSON, President LA FAYETTE
5. FOSTER, President of the Senate. LA
FAYETTE S. FOSTER was elected President
OF the Senate pro tenapOre on the seventh
day of March, an,l so acted until the end
of the Session. SCHUYLER CoLFAx, Speaker
of the House of Representatives.
CHAP. CLXXXIV.-CoNT1NUED
An Act to reduce Internal Taxation and to
amend an Act entitled can Act to provide In
ternal Revenue to support the Government, to
pay Interest on the Public Debt, and for other
Purposes" approved June thrtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof.
That schedule B, preceding section one hun
dred and seventy-one, be amended by inserting,
Immediately preceding the proviso relating to
stamps on mortgages, the following: Upon every
assignment or transfer of mortgage the same
stamp tax upon the amount remaining unpaid
thereon rs is herein imposed upon mortgage for
the same amount. Also by inserting the words
domestic and inland bills of ading and - after
" than" and before those in the first line OF
said schedule
That schedule be amended, under the head
OF contract, by striking out the words following
"Stock, bonds" and notes Of hand" Also, by
Inserting under the head of contract, after tho
words - for each note or memorandum of sale, ten
cents,' the words following: Bill or memoran-
dunn OF the sale or contract tor the sale of stock,
bon,S, .Od or silver bullion, coin, promissoly V
notes. or otlcr securities, shall pay stamp tax at
the rate provided in section ninety-nin
That schedule be amended by striking out
the paragraph in relation to photographs.
That schedule be further amended by strk-
ing oat the paragraph relating to cigar lights and
wax tapers, and inserting in lieu thereof the fol-
lowing: For wax tapcrs, double the rates herein
ID ~,
gar lights, made III part of wood, wax, glass, pa
per- othcr materials, in parcels or packages
containing twenty-five lights or less in each par
eel package, one cent; when in parcels or
packages containing more than twenty-five and
not more than fifty lights, two cents; for every
additional twenty-five lights or fractional part of
that number, one cent additional; and by Strik-
out all after the words "payng cards" and in
sertin- in lieu thereof the following:-
For and upon every pack, not exceeding fifty
two cards in number irrespective OF price or
value, five cents;
For and upon every can bottle, or other single
package, containing meats, fish, shcll-Sh fruits,
vegetables, sauces, s'rups, prepared mustard,
Jams OF ellies contained therein and packed or
scaled. made, prepared, and sold, or offered for
sale, removed for consumption in tic United
States, on and after the first day OF October ci-eh
teen hundred and sixty-six, when such can, bot
tie, or other single package, with its contents
shall rot exceed two pounds i'll weight, the sum
of one cent $50 OIL
When such can, bottle, or other single pack
age with its contents, shall exceed two pounds in
weight, for every additional pound or fractional
part thereof, one cent tS0.Ol
That section one hundred and seventyOnc be
amended by adding thereto the following proviso ::
Provided also, That no claim for drawback on
any articles oi merchandise exported prior to June
thirteth, eighteen hundred and sIXty-iour shall
be allowed unless presented to the commissioner
of internal revenue within three months after this
amendment takes effect.
That section one hundred and seventy nine be
amended by striking out all after the enacting
clause and inserting in lieu thereOtthe following
That, where it is not otherwise provided for il
shall be the duty of the collectors, in their respcc
tive districts, and they are hereby authorized, TO
proSecu-c Tor the recovery of any sum or sums
that may be forfeited; and all fines, penalties.
and iOrfeituIes which may be imposed or incurred
shall and may be sued Tor and recovered where
not otherwise provided in the name OF the Uni
ted States IN any proper form of action, or by
appropriate form OF proceeding, before any cir
cult district court of the United States for the
district within which said fine, penalty, or forfei-
turc may have been incurred, or before any court
of competent jurisdiction. And where not osher-
wise provided for, such share as the Secretary OF
the Treasury SHALL by general regulations, pro-
vide, not exceeding one moicty nor more than
five thousand dollars in any case, shall be to
the of the person, to be aScertaned by the
court which shall have imposed or decreed any
such fine, penalty, or forfeiture, who shall first
inform of the cause, matter, or thing whereby
such fine, penalty, or forfeiture shall have been
incurred, and when any sum is paid without suit,
or before Judgment, in lieu of fine, penly tptnal-
tyl, forfeiture, and share of the is claim
ed by any person as infOrmer the Secretary ofthc
Treasury under general regulations to be by him
prescribed, shall determine whether any claimant
entitled to such share as above limited and to
whom the same shall be paid and shall make pay
mcnt accordingly. 1t is hereby declared TO be the
true intent and meaning of the present and all pre-
viOus provisions OF internal revenue acts granting
shares to ntOrmers that no right accrues to is
vcoled in any inormcr in any until the fine,
penalty, forfeiture in such case is fixed by udg
mcnt or compromise and the amount or proceeds
shall have been paid, when the intormer shall be
come entitled to his legal share of the sum ad
Judged or agreed upon and received: Provided
That nothing herein contained shall be construed
to limit or affect the power of remtting the whole
or any portion of Il fine, penalty, or forfeiture
conferred on the Secretary of the Treasury by eX
listing laws. The commissioner of internal rev
cnuc shall be, and is hereby, authorized and en-
powered to compromise, under such regulations
as the Secretary of the Treascry shall prescribe
any case arising under the internal revenue laws
whether pending in court otherwise. The sew
eral circuit and district courts of the United
States shall have jurisdiction of all offences
against any OF the provisions OF this act commit
ted within their several districts Provided, Thai
whenever i'll any civil action for penalty the in
former may be witness for the PROSECUTION, the
party against whom such penalty is claimed may
be and shall be admitted as a witness on his own
behalf Every person who shall receive any money
other valuable thing under a threat of infor
ming or as a consideration for not Informing
against any violation of this act, SHALL on convic
tion thereof, be punished by fine not exceeding
two thousand dollors, or by Imprisonment not
exceeding one year, or both, at the discretion OF
the court, with costs OF prosecution.
Sec. 9, his. And be it further enacted That
sections two, five, eight, nine ten, and twelve OF
the act entitled /" An act to amend an act entitled
An act to provide Internal revenue to support
the government, to pay interest on the public
debt, and for other purposes approved June
thirticth, eighteen hundred and siXty-four," ap-
proved March third, eighteen hundred and sixty.
five, be, and the same are hereby, repealed.
That section six of the act of March third eigh-
teen hundred and siXty-five, entitled "An act to
amend an act entitled An act to provide internal
revenue to support the government, to pay inter
est on the public debt, and for other purposes )"
approved June thirty, eighteen hundred and six
ty-four, be amended by striking out all after the
enactDg clause, and inserting in lieu thereof the
following: That every national banking associa.
ton, State bank, or State banking association,
shall pay tax of ten per centum on the amount
Of notes of any person, Stale bank, State bank
ing association, used for circulation and paid out
by them after the first day of August eighteen hun
dred and siyty-six, and such tax shall be asses
sed and paid in such manner as shall be pre-
scribed hy the comm ,ssioner of internal revenue.
That section fourteen of the same act shall be
amended by striking out all after the enacting
clause, and inserting in lieu thereof the follow
ing: That the capital of any State bank or BANK
ing association which has ceased or shall cease to
exist, or which has been shall be converted in
to national bank, shall be assumed to be the
capital it existed Immediately before such bank
ceased to exist was converted as aforesaid; and
whenever the outstanding circulation of any hank