New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02

W GuAuuAAacu ain Aeuu4G6u4 piIuE 70 luG
first day of January, eighteen hundred and
seventy-three, to reduce the number of in
ternal revenue assistant assessors, inspect
OTs, gaugers, stOre-keepers, and the clerks
and employees in the Internal Revenue bu-
reau to as small a number as is consistent
with the performance of the reduced duties
of the service, and that he report to Con-
gress at its next session the reduction made
under this act and such further changes in
the organization Of the internal revenue
service as will promote its efficiency and
economy.
SEC, "A. That all suits and proceedings
for the recovery Of any internal tax alleged
to have been enormously assessed OF col
lected, or any penalty claimed to have been
collected without authority, or for any sum
which it alleged was excessive, or in any
manner wrongfully collected, shall be
brought within two years next after the
cause ofaetion accrued and not after; and all
claims for the refunding of any internal tax
or penalty shall be presented to the Com
missioner of internal Revenue within two
years next after the cause of action accrued
and not after; provided, that actions for
claims, which have accrued prior to the
passage of this act, shall be commenced in
the courts or presented to the Commissioner
of Internal Revenue within one year from
the date of said passage; and provided
further, that where q claim shall be pending
before said Commissioner the claimant may
bring his action within one year after such
decision and not after; and provided
further, that no right of action barred by
any statute now in force shall be revived
by anything herein contained.
SEC As. That the Secretary of the Treas
urv is hereby authorized and directed care
fully TO revise and prepare for publication
the internal revenue laws in force after the
passage of this act with amendments moor
pOrated in their proper places, conveniently
arranged for reference, and with proper
index, and that the same be printed as soon
as practicable by the Congressional Printer.
That ten thousand copies be printed, five
thousand for the use of the House of Repre-
sentatives, two thousand for the use Of the
Senate, and three thousand for the use of
the Commissioner of Internal Revenue.
SEC. 49, That all acts and parts of acts in
consistent with the provisions of this act are
hereby repealed; provided, that all the pro-
visions of said act, shall be in force tor levy
ing and collecting all taxes properly as
sessed, or liable to be assessed, or aCeruing
under the provisions of former acts, the
right to which has already accrued, or
which may hereafter accrue, under said
acts, and for maintaining, continuing, and
enforcing liens, fines. penalties, and for
FIXTURES incurred under and by virtue
thereof And this act shall not be construed
te affect any act done, right accrued, or PEN
atty incurred under former acts, but every
such right is hereby saved; and all suits and
prosecutions for acts already done in viola
ton of any former act or acts of Congress
relating to the subjects embraced in this
act may be commenced or proceeded
with in like manner as if this act had not
been passed; provided, that whenever the
duty imposed by any existing law shall
cease in consequence of any limitation
| therein contained before the respective
provisions OF this act shall take effect, the
same duty or tax shall be, and is hereby,
continued until such provisions of this act
| shall take effect; and where any act is
hereby repealed, no duty or tax imposed
thereby shall be held TO cease in conse-
quence of such repeal until the respective
corresponding provisions of this act shall
take effect.
SEC. AZ. That this act shall take effect on
the first day of August, eighteen hundred
| and seventY-two, except where otherwise
provided. And the Commissioner Of In
| ternal Revenue is hereby authorized to
| make, with the approval eff the Secretary of
the Treasury all such regulations not in
conflict with any provision of law aa may
become necessary by reason Of any changes
in the internal revenue laws made by this
act.
Approved June 6, 1872 T..
IIENEBAL NATURE-NO. %. f..
An act to amend an act entitled ''An act to
authorize the construction of a bridge
across the Missouri river at or near st.
Joseph, Missouri" approved March fifth,
eighteen hundred and seventy-two.
Be it enacted by the Senate and House Of
Representatives of the United States of
America in Congress assembled, That this
first section of the act entitled can act to
authorize the construction of q bridge
across the Missouri river at or near st,
! Joseph, Missouri" approved March fifth,
| eighteen hundred and seventy-tw0, be and
| the same is hereby amended so as to read
as follows: Section l. That it shall be law
| full for the st. Joseph Bridge Building Com
pany, corporation organized for that puf-
| pose under the general corporation laws Of
| the State of Missouri, or It's assigns, to con-
| struct a bridge across the Missouri river az
| or near st. Joseph, Missouri, and 10 lay
| and over said bridge railway tracks fQg
more perfect connection of any and ~
| ways that are now, or which may ia IN.
| be, constructed to the Missouri ya9ork
/ near st. Joseph, or to the riN o,.ay In
| pOsite side Of the same, n.toio. &c IN .
| and build, erect, and lay .s aDiyaais and
bridge ways for wagQr a,,l-a.a "a -
kinds, and for the Il ps.9ss 1;d' I,rid NJ
to provide ways for. Ja'' S,5 tt,.+ tgbsr
| Irean nm unaintaieoresaidi anu bnat wue1 D.
e ", structed, ell trains OF oil
Loi 'I ne; ~ ssating at said river, and on
| ,,1;i.oa}a7 - side thereof, at or near 81.
| t%tii O'l,9 .souri, shall be allowed to cross p
Taso,,kle for reasonable compensation, 70
Ia Y to the owners Of the same, under q
| a S"ss.faitations and conditions hereinafter
| med. The owners of said bridge may
hso charge and receive reasonable eompen-
sation or tolls for the transit over the said
bridge of all wagons, carriages, vehicles,
animals, and foot passengers.
SEC, g. That the fifth section of the act OF
which this is ameudatOry be, and the same
ia hereby, amended so as to read as fol-
lows: Section 5. That the st. Joseph
Bridge Building Company, after the pas
sage Of this act, shall not have the right TO
assign the charter which said company
now holds by assignment from the st.
Joseph and Denver City Railroad Com
pany, and which was granted to said last
named company by virtue Of az act
of Congress, approved July fourteenth,
eighteen hundred and seventy, to any other
company, person, or persons; nor shall
said bridge building company be permitted,
under the said charter 80 obtained as alore-
said, from the St. Joseph and Denver City
Railroad Company to construct any other
bridge than the one now being constructeA
at ST. Joseph, Missouri; provided, how,
ever, that nothing in this section contained
shall prevent the said bridge building com
pauy from mOrtgaging said charter ana
franchises held by it by assignment from
the said railroad company, With the bridge
constructed or TO be constructed thereun-
der. in the manner and for the purposes I'D
and for which the said bridge binding
company is or may be authorized by or un-
der the laws of the State Of Missouri TO
mortgage its property.
Approved May !, 1872.