New Orleans Republican., 1873-01-12
AN IMPORTANT LAW.
Assessors and Other Revepne Ohicers
LeGislated Ont of Office.


receiyed the following official copy OF the
| internal revenue law recently passed by
Congress. 1t would be well for taxpayers
to read it carefully. 1t will be seen, by
reading this law, that the expenses and
Offices are materially reduced. 1t is en-
titled an act for the reduction of officers
and expenses 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, 1873, or at such times
prior thereto, in the districts respectively,
as the Commissioner of Internal Revenue
may find practicable, the offices Of assessor
and assistant assessor of internal revenue
shall cease to exist; thereupon all duties i'm
posed by law on assessors and assistant
assessors, except as hereinafter otherwise
provided, be- and the same are hereby,
transferred to and imposed upon collectors
OF internal revenue, to be performed by them
or their deputies; and that all returns and
reports required by law to be made
to the said assessors and assistant assessors
shall be made to the said collectors or to
their deputies; and that each of said asses
sOrs shall, prior TO tho date aforesaid, and
at the time set therefor by the COmmis-
sioner of Internal Revenue, transfer to such
revenue officer as may be designated by the
Commissioner of Internal Revenue for that
erty belonging TO the government in his
possession, or in that of any of his assist
ant assessors, and shall file with his final
account an inventory thereof in detail, with
the receipt of said revenue officer therefor.
and from the time set for said transfer, his
Office and that of his assistants shall cease
SEC. 2. That the Commissioner of Internal
Revenue is hereby authorized and required
thereafter to make the inquiries, determine
tjOna and asaplSmantS of the fOllOujpg o.
taxes, to wit: For deficiencies imposed by
the provisions of section twenty OF an act
entitled IAN act imposing taxes on distilled
spirits and tobacco. aud for other pur-
poses,' approved July 90, 1868, as amended
by subsequent acts.
Semi-annually, upon the deposits, capital
and circulation of each person, bank, ass0-
citation, company or corporation engaged in
the business of banking, imposed by the
provisions of section ITO of an act entitled
IAN act to provide internal revenue to sup
port the government, and to pay interest
on the public debt, and for other purposes"
approved March ., 1867.
Upon tobacco, snuff and cigars, provided
fer in section sixty Cf an act entitled IAN
act imposing taxes on distilled spirits and
tobacco, and for other purposes" approved
July 20, 1868, as amended by section thirty
one of an act entitled IAN act to reduce
duties on imports and to reduce internal
taxes, and for other purposes" approved
June 6, 1872.
Upon legacies and SUGGESTIONS, and of all
other internal revenue taxes liable to be
assessed, or 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 collect and account for
taxes SO certified IN the same manner as
assessments on lists are now collected and
accounted for.
SEC. 3. That all special taxes imposed by
law, accluing after April 80, 1873, including
the tax on stills, or worms, shall be paid
by stamps denOting the tax: and the Com
missioner of Internal Revenue is hereby au-
thorized and required to procure appropri-
ate stamps for the payment of such taxes;
and the provisions of sections twenty-six
and one hundred and one of an act entitled
ian act imposing taxes on distilled spirits
and tobacco, and for other purposes"
approved July 20, 1868, and all
other provisions of law relating 10
the preparation and issue of stamps
for distilled spirits, fermented liquors, to-
bacco and cigars, SO tar as applicable, are
hereby extended, SO as to include such
stamps, and the Commissioner of Internal
Revenue shall have authority to make all
needful rules and regulations relative
thereto. Every person engaged in any
business, ayocatiOn or employment. who is
thereby made liable to special tax, except
tobacco peadlers, shall place and keep con
spicuously in his establishment OF place Of
business all stamps denoting the payment
of said special tax; and any person who
shall, through negligence, fail 20 to place
and keep said stamp, shall, upon con-
viction, be sentenced to pay a penalty
equal to the special tax for which his
business rendered him liable, and the costs
OF prosecutions; but in no case shall said
penalty be less than $40; and where the
failure to comply with the foregoing pro
vision of law shall be through willfu neg
lect or refusal, then the penalty shall be
double the amount above prescribed; pro
vided, that nothing contained in this see
tlOn shall change, or in any Nay affect, the
liability of any person for exercising or car
rying on any trade, business or profession,
or doing any act for the exercising, carrying
on, or doing of which special tax is im-
posed by law, without the payment thereof
Sec. 4. That each collector of internal
revenue shall, under regulations of the
Commissioner of Internal Revenue, place
and keep conspicuously in his Office, fer
public inspection, a list of the names of all
persons VINO shall have paid special taxes
within his district, and shall state thereon
the time, place and business for which such
special taxes have been paid.
SEC. 5. That section ITO of an act en-
titled ian act to provide internal revenue
to support the government, to pay interest |
on the public debt, and for other purposes" |
approved June 80, 1864, as subseG uentiy |
be so amended that the retarns |
therein required to be made shall be made |
and rendered semiannually on the first day |
Of December and the first day of june in |
duplicate; one copy of which shall be trans- |
To the anllpntnr Ot fha 1iC- |
.rict, and one copy to the Commissioner of |
Internal Revenue.
SEC 6. That the act entitled ian act i'm |
posing taxes on distilled spirits and to- |
Dacco, and for other purposes, approved |
July 70, 1868, as amended by subsequent !
acts, he further amended as follows, to wit: |
That section five be amended so that the |
duplicate statement therein required to be
etained by the assistant assessor of the |
district shall, from and after the time when
he office of said assistant assessor shall |
rase, be transmitted by the collector to the
Commissioner of Internal Revenue.
That section nineteen be amended 30 that
me OF the duplicate returns therein re- !
luired to be sent to the assistant assessor of !
he district shall, from aud after the time
gben the office of said assistant assessor !
hall cease, be transmitted by the collector
o the Commissioner of Internal Revenue. |
That section twenty-eight be so amended
hat all of the additional commission of one
alf of one per centum therein allowed
hall be paideto the collector receiving the
ak on all spirits produced after the Office
f the assessor shall cease under the pro
isions of this act; provided, that the total
et compensation of collectors as now fixed
y law shall not be thereby increaseGo
That section fifty-Dins be SO amended !
has in case ans peddlrs refuse. srsxhihit
proper certificate from Civ collector Of hl,
T her district, and fails q. show cause whv
he property seized shall not bp forfeited.
roCeediDgs for its forfeiture shall be taken
nd had under the general provisions .,f