New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-13
:.rNERAL NATURR-N0. 3.
An act for the reduction of officers ana exc
penses of the internal revenue.

An act for the reduction of officers and exc
penses of the internal revenue.
Be it enacted by the Senate and House OF
Representatives of the United States OF
America in Congress assembled. That on
the first day of July. eighteen hundred and
seventy-three. or at such time prior thereto,
in the districts respectively, as the Commls-
siOner of Internal Revenue may find practl.
cable. the offices OF assessor and assistant
assessor of internal revenue shall cease to
exist; thereup0n all duties imposed by law
on assessors and assistant assessors. except
as hereinafter other wise provided be, and
the same are hereby, transferred to aud inn
posed upon collectors Of internal rev
enue, to be performed by them or their
deputies: and that all returns amt re
ports required by law 60 be made 20 the said
assessors and assistant assessors shall be
made to the said collectors, or to their depo
uties; and that each of said assessors shall.
prior to the date aforesaid. and at the time
set therefor by the Commissioner OF Inter-
nal Revenue. transfer 10 such revenue OIL
GER as may be designated by the Commits
siOner OF Internal Revenue for tina. Dur'
pose all books. papers and other property
belonging to the government in his posses
sion. or in that of any OF his assistant as
SCISSORS, and shall file with hi. final account
an inventory thereof in detail, with tho re-
ccipt of said revenue officer therefor: and
from the time set for said transfer. his
Office and that of h;a assistants shall cease.
SEC. =. That the Commissioner Of Inter
nal Revenue is hereby authorized and re-
IuiIed thereafter to make the inquiries. de-
examinations and assessments OF the follow.
ing taxes. to wit:
For deficiencies imposed by the provi
sions of section twenty of an act entitled
" An act imposing taxes on distilled spirits
and tobacco. and for other purposes ap-
proved July twentieth. eighteen hundred
and sixty eight. as amended by subsequent
acts
Semi-annualiy. upon the deposits. CAPT.
tai, and circulation OF each person, bank,
association, company, or corporation en-.
gagged in the business of banking, imposed
by the provisions CT section one hundred
and ten of an act entitled IAN act to pro-
vide internal revenue to support the gov.
eminent and to pay interest on che public
debt, and tOr other purposes" approved
June thirtieth, eighteen hundred and sixty
four. as amended aud supplemented by
subsequent actso
Upon articles provided for in sectiofl
five, and in the first prOvisO of section four
teen of an act entitled IAN act to amend
existing laws relating to internal revenue,
and for other purposes. approved March
second, eighteen hundred and sixty-seyen.
Upon tobacco. snutf and cigars, provided
for in section sixty of an act entitled IAN
act imposing taxes on distilled spirits
and tobacco, and for other purposes,
approved July twentieth, eighteen hundred
and sixty eight, as amended by section
thirty one of an act entitled IAN act to re-
duce duties on imports and TO reduce in
ternal taxes, and for other purposes" APP
proved juno sixth, eighteen hundred and
seventy-two.
Upon legacies and SUGGESTIONS, and Of all
other internal revenue taxes liable to be as
sessed, OK accruing under the provisions of
former acts; and the said Commissioner
shall certify such assessments, when made.
TO the proper collectors, respectively. who
shall proceed to colless and account for
taxes so certified in the same manner as as
sessments on lists are now collected and ac
counted for.
SEC. ?. That all special taxes imposed by
law. accruing after April thirty, eighteen
hundred and seventy three. including the
tax on stills, or worms, shall be paid by
stamps denoting the tax, and the Commits
sioner of internal Revenue is hereby author
lied and required to procure appropriate
stamps tor the payment of such taxes; and
the provisions of section twenty-s and
one hundred and one of an act entitled,
IAN act imposing taxes on distilled spirits
and tobacco. and for other purposes" APP
proved July twentieth, eighteen hundred
and sixty eight, and all other provisions of
law relating to the preparation and issue OF
stamps for distilled spirits. fermentet
liquors. tobacco and cigars, so far as appli-
cable, are hereby extended, 50 as TO in"
clude such stamps, and the Commissioner
of Internal Revenue shall have authority 10
make all needful rules and regulations rela-
u Nd
business. avOcatiOn, or employment. who is
thereby made liable TO a special tax, except
tobacco peddlers, shall place and keep con
spicuously in his establishment or place of
business all stamps denoting the payment of
said special tax; and any person who shall,
through negligence, fail to SO place and
keep said stamp shall, upon conviction, he
sentenced to- pay penalty equal 10 the
special tax for which his business rendered
him liable. and the costs of prosecution;
but in no case shall said penalty be less
than ten dollars. And where the failure
to comply with the foregoing provision OF
law shall be through willtul neglect or re
frlsal, then the penalty shall be double the
amount above prescribed; provided, that
nothing contained in this section shall
change, or in any way affect the liability of
any person for exercising or carrying on
any trade, business or profession, or O DING
any act for the exercising, carrying on or
doing of which special tax Is imposed by
law. "lIhont the payment thereot'
SEC. I. That each collector of Internal
revenue shall. under regulations OF the
Commissioner of Internal Revenue. place
and keep conspieuously i'll his office, for
public inspection. an alpha betical list OF
the names of all persons who shall have
paid special taxes within his district. and
shall state thereon the time, place and bust
ness fox which such specia! taxes have been
paid.
SEC. :. That section one hundred and seu
of an ac, entitled An act 10 provide III
ternal revenue to support the government.
20 pay interest on the public debt and for