New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-28

| 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-on9 of an act entitled IAN act TO re-
| duce duties on imports and TO reduce IN
| ,ernal taxes. and for other purposes, sp.
! proved June sixth. eighteen hundred and
| seventy-tW0. =,
| linen lerar;es and SUGGESTIONS. and of all
| other internal revenue taxes liable 10 pe as
| aeSsed, or accruing under the provisions OF
! former acts: and the said Commissioners
! shall certify such assessments, when mace,
| 20 the proper collectors, respectively, VINO
| Shall proceed 10 collect and account Tor
| taxes so certified in the same manner as as
| easements on lists are now collected ana &c
/ counted for.
SEC, 3. That all epecial taxes imposed by
law. accrIiDg after April thirty, eighteen
| hundred and seventy three, Including the
! tax on stills, or worms, shall De palu ny
| stamps dpDOting the tax, ana the ConinlS-
| sioaer Of Internal Revenue is hereby author
! lied and required TO procure appropriate
! sfalans tor the payment OF such taxes anu
| the provisions OF section tTerty-six and
one hundred and one OF an act emitted,
| AN act imposing taxes on distilled spirits
| and tobacco, and tor other purposes, APP
proved July twentieth, eighteen hundred
and siyty-eight, and all other provisions OF
| law relating to the preparation ana issue 0!
! stamps for distilled splrits. fermented
LIQUORS. tobacco and cigars, SO far as appli-
cable. are hereby extended. 50 as TO in
cluGe such stamps, and the Commissioner
Of Internal Revenue shall have authority to
make all needtnl rules and regulations rela-
tive thereto. Every person engaged in any
business, ay0sation, or employment, who is
thereby made liable to q specia! tax, except
tobacco peddlers. shall place and keep con
h,p G.li z3y Il a.,f
business al stamps denoting the payment Of
said special tax: and any person who shall,
through negligence, fail to 60 place and
keep said stamp shall. upon conviction, be
sentenced 10 pay d penalty equal TO the
special TAX tor which lis business rendered
HIM liable. and the cost. of prosecution;
but in no case shall ss.id penalty BE- less
than ten dollars. And where the failure
to comply with the foregoing provision Of
law shall be through w!llful neglect or re-
:usai, then the penalty shall be double the
amount aboye prescribed; provided, that
nothing contained in this section shall
change, or il any way affect the liability OF
any person for exercising or carrying on
any trade, business or profession, or Going
any act for the exercising, carrying on or
doing of which a special tax is imposed by
law, without the payment thereof.
SEC. i. That each collector of internal
ItfGuuC SlissIIs uljNCk 1F8''IdIIuIs VI lhC
Commissioner OF Internal Revenue. place
and heep :onsp.cucusly in his office, for
pubiic Inspection. an alphabetical list OF
the names CT all persons who shall have
paid special taxes within his district, and
shall state thereon The time, place and bust
ness for which. such srecia! taxes have been
paid.
SEC 5. That section one hundred and ten
of an act entitled Ar act to provide in
ternal revenue TO support the government,
to pay interes: on Jhe public debt. and for
other pur"0ses," approved june thlrtleth.
eighteen hundred and sixty-IUur, as subse-
Quently amended, be so amended that the
returns therein required t. be made -hall be
made AID rendered semi-anpually on the
first day Of December and the first day OF
June. IL duplicate: one copy of which shall
he transmitted to the collector OF the proper
district. and one copy to the Commissioner
of !nterna! Revenue.
SIG 6. That the act entitled AN az: in.
posing taxes on distilled spirits and to.
bacco. and for other purposes" approved
siE;y-~ight. Ar amended by subsequent
acts. bn further amended a. follows.
10 Wit:
That EsctIor five ZEE amended so that the
duplicate Statement: therein required 10 be
retained b. the assistant assessor OF the
d!stric: shall. fr"n, aud after the time when
the office OF said assistant assessor shall
cease BE- transmitted by the collector to
!he Commissioner OF :nte-na; Revenue.
That section nineteen be amended So
that one 0: the duplicate returns therein
required I" De sent t. the assistant ass. sSOr
Of IA. district shall, t:om and after the
tilae "@en the office " said assistant asses
sor shall cease. be transmitted by the col
lec.Or to the Commissioner o.! interna!
Revenue.
That ,"'Ion :w"a.y-riyht be so amended
that a.! o. n" additional. commission of one
hall CT o::r ner Ceutuln therein allowed shall
be paid to the collector receiving the tax on
all spirits produced after the office OF the
asscs9or shall cease Under The provisions OF
this act; provided, tina: the total net com.
prrsation Of collectors az now fixed by law
Shall not be thereby increased.
th.. section tifgy-ninn be SO amended
that in case any pedd.er refuses 70 cxhibi,
IL proper certificate from the collector Of his
81 her district, and fails 70 show cause why
the property seized shall not be forfeited,
proceed ngs for is forfeiture shall he taken
and had under Ii" general provisions Of
tta inferno! revenue laws relating - for
teiturta.
That the provisions OF section one hun
dred eDd three be extended and made az.
Illcable 70 the provisions Of this act
SEC. !. That section forty three of an act
entitled An act u reduce duties on imports
and 20 reduce interna! taxes. and for other
purposes." approved June sixth. eighteen
hundred and seventy-two, be, and the same
- hereby. repealed
SEC. 8. That the Commissioner OF Inter
nal Revenue shall. under the direction of
the Secretary OF the Treasury, require that
eacn collector OF internal revenue shall. be.
fore entering upon the duties prescribed by
this act give additional bond, conditioned
that said collector shall faithfully perform
the duties OF his office according to the pro.
visions Of existing laws or o. laws heyeatte.
enacted.
SEC. 9. That the Commissioner % Inter
nal Revenue be, and hereby is, authorized
to designate one of the heads Of division as
chfefclerk OF the bureau without additional.
Approved December >: 49,.