The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-08
OFFICIAL.
7 AVIS OF THE UNITED STATES PASSED
IL AT THE SECOND SESSION OF THE
FORTY-SECOND CONGRESS.
LGEYRRAL NATURE-NO. II

VUTTUTITIUH WITU SHdTI FNUTUIsV OF Guilty OH III tWTT'
siness OF Il manufacturer o. tobacco, SNUFF, or
cigars, dealer in manufactured tobacco, dealer in
leat-tobacco, or retail dealer in leaf-tobaCCo,
without having PAID a special tax therefor, us
provided by law, shall, besides being liable to
the payment of the tax, on conviction, he
fined not more than five hundred dollars, or to be
imprisoned for a term of not more than one year,
or both, at the discretion OF the court.
SEC. 80. That whenever any stamped box CON
tanning cigars, cheroors, or cigarettes, shall be
empticd, it shall be the duty Of the person in
whose hands the same may be to destroy utterly
the stamp or stamps thereon. And any person
who shall WilltuIly neglect or refuse so to do
shall, for each such oilense, on conviction, be
fined not exceeding fifty dollars and impriS oned
not less than ten days nor more than+six months
And any person who shall fraudulently give
away or accept from another, or who shall sell,
buy, or use for packing cigars, cherOots, or cigar
cites, amy such stamped box, shall for each such
ottense, on conviction, be fined not exceeding one
hundred dollars and be imprisoned not more
than one year.
SEC. 81. That section one hundred aud sixty
nine of tho act of June thirtieth, eighteen hun
dred and siXty-tOur, us amended by the act of
July thirteenth, eighteen hundred and ~sixty-six,
be amended by striking out the proyiso at the end
thereof.
SEC. IS. That SO much OF section four
of fhe act entitled IL act to provide internal
revenue to support the government, to pay inter
est ON the public debt, and for other purposes, -
approved June thirtieth, eighteen hundred and
siNty-tour, and all acts and parts of &C 5 amen
datOry OF said section, us imposes 4 tax on gas
made II coal wholly or III part, or of any other
material, be, and the same is hereby, repealed.
SEC. So. That on and after the nTst day of DC
tObcr, eighteen hundred and seVCnty-twu, AL
the taxes imposed by stamps under and by viz
tue of Schedule Il OF section one hundred and
seventy OF the act approved June thirIieth, eigh-
teen hundred and SIXTY four, and the several
acts amendatory thereof, be, and the same are
hereby, repealed, excepting only the tax of two
cents on bank checks, drafts, or orders: Pro-
riied, That where any mortgage has been exc
cuted and recorded, Or may be executed and lie.
corded, before the first daY of De-
tobpr, ammo Domini eighteen humid e |
and seventy-twO, to secure the payment of
bonds or obligations that may be made and is
sued from time 10 time, and such mortgage not
being stamped, all such bonds or Obligations SO
made and issued on or after the said first day of
October, ammo Domini Pigh cen hundred and
seventy-tWO, shall not be subject to any stamp
duty, bat only such of their bonds or obligations
rs may have been made and issued before the
day last aforesaid: and prOridcf FURTHER, That
in the mean time The holder OF any instrument
OF writing of whatever kind and description
which has been made or issued without b Nng dbl
stamped, or with Il defuuct scamp, may make
application TO any collector OF internal revenue,
and that upon such Application such collector
shall tlereupon alliX the stamp prosIdr d by such
holder upon such instrument of writing as re-
CURED ny law TO be put upon the same, and sub
Ject to the provisions of section mehunsIcd and
nifty eight of The internal revenue laws.
SIG 81. That the taxes imposed by section
one hundred and ten Of the act entitled Ar
act TO provide internal lry"nue to support
the so'%E In to tnny interest on the
approved June thirlIeth, eighteen humdr, d
and sixty-tour, as amended by section nlnr
Of the act OF July thirteenth, eighteen hundred
and siXty-SiX, TO reduce internal taxation and to
amend the act aforesaid and aC;s amcndatOry
thereof, upon The deposits, capital, and circula.
ton OF banks, or persons, associations, cOmpa
mics, or cJrpoi atoms engaged i'll the business of
banking, shall hereafter be paid semi-an-
nually. on the first day OF January and the first
day OF July; but the sam" shall be calculated
at the rate per month rs prescribed by said sec
ton, so that the tax for 5 Y months shall not be
less than the aggregate would be if the said tax
es were collected monthly, us prescribed by said
section. And the words capital employed." in
taid section, shall not include money borrowed
or received from day to day, in the usual course
CT business, from ANY person not u partner OF
or interested III said bank, association, or firm.
And the XemptiOn from tax, authorized by said
section, OF deposits of less than five hundred
dOiLsrs, made in the name of onG'ptrsun, in asso-
Citations or companies known as prOvident instl-
tutlCns, slNing>bauks suYing-fumus, or savings
institutions is hereby extended to deposits SO
made Of not exceeding TWO thousand dollar.
SEC. IS. That the purposes OF Il charitable char
aCter mentioned in section tWeILy-seYen OF tie
ACT of July fourteenth, eighteen hundred and
seventy, are intended, and are hereby construed,
to include all deSlse> and legHCipS to associations,
trustees, societies, and corporations established
or carried on for any benevolent, religious, or
charitable object without II view TO pecunilry
profit.
SEC. 80. That so much Of section one hundred
and seventy nine OF the act OF July thur
terlilh, eighteen hundred and ~siXty-siX, is pro-
v.d-s for moi;ir7 10 lniOrInrrs be, and he same
is hereby, repealed an the Commissioner OF
Internal Revenue, with the approval of the Sec.
reta!y OF the Treasury, Is hereby authorized TO
pay such sums, not exceeding in the aggregate
the amount appropriated the. efOr, Il, may, in
his judgment, be deemed neCo .sary for detect
in% and bl ringing TO trial and punishment persunS
guilty Of violating the INTERVAL revenue laws, or
COnnlving at the same, in cares where such
expenses are not otherwise prorid,d for by law;
and Tor this DIrDOSp there is hereby 1nDvDnIil-
ted on- hundred thousand dollars, or so much
thereof rs may be necessary, out OF any money
in the treasury not otherwise Appropriated.
SEC. 40. That section sixty three of the act aD.
proved July thirteenth, ely hteen hundred and
~siXry-six, catiled IAN act 10 reduce internal tax
alton, and 10 amend an act entitled An act to
provide internal revenue 10 support the govern
ment, to pay interest on the publ debt, and for
other purposes approved June thirLieth, eight
cen hundred and siXty-iOur, aud acts amenduto
~ thereof" be amended by striking ont the
words 'three hundred wherever III Y occur
therein, and inserting in lieu thereof the words
five huIdred;i' and by striking out the wOids
under any OF this act, or of any act 10 which
this is an amendment and inserting in lieu
thereof the words "uudrr the provisions of any
internal-IPNenue act
SEC. IL. That section one hundred and sixty
one of the act entitled An act to provide intern i
revenue to support the government, TO pay inl
teresI on the public debt, and for other pur-
pOses,' approved June thlrtieth, eighteen hun
drcd ana sixty four, be amended by striking out
the words " this act, occurring after the words
STAMPS issued under the provisions Of" and
inserting IN lieu thereof the word "any internal
revenue aCt.'
SEC. A.. That all internal taxes now as
sessed or liable TO be assess ed against, but not,
collected from, shipbui' dprs as manufacturers,
under section four OF the act OF March thirty
first, eighteen hundred and sixty. eight, entitled
An act to exempt certain manufacturers from
internal tax, and for other purposes for sales
of y ssels, be, and the same are hereby, remit
ted, and no further assessments shall be made
Oh account thereof.
SIC. A.. That prior to the first day of Janulry,
eighteen hundred and seventy three, it shall be
the duLy of the President, and he is hereby att-
enue districts in the United States to not exceed
ing eighty in number, ard for thu purpos he m y
unite two or more districts, or States or I erritU-
ries, into one district, and he shall designate
from among the existing revenue officers one
collector and one assessor for each new district,
or at his discretion he may, by and with the al
vice and JnstMt of the Senate, nominate and
appoint new officers for such new district; and the
collector and assessor SO designated or appoint
ed shah give bond according to law, and the Sec.
rotary of The Treasury is hereby authorized and
required, prior to the first day of January, eigh-
teen hundred and seventy-three, to reduce the
number of internal revenue assistant assessors,
inspectors, gaugers, store-keepers, and the clerks
and employees IN the Internal Revenue bureau
to rs small a number rs is consistent with the
performance of the reduced duties of the service
and that he report to Congress at its next seq
sion the reduction made under this act, and such
further changes in the organization of the inter
nal-revenue service as will promote its efficiency
ard economy.
SIC. Al. That al suits and procee dings for the