Wilmington daily commercial., 1873-04-25
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OFFICIALS
Law g or THE UNITED SKATES

tGENERAL NAruRB-No. 81
AN ACT for the reduction of ofncerz and expenses
Of the Internal revenue. EfItEs7
Be q enacted By ssenate and House Of Reprssenta-
ssmbisd, That on the nrst day Of July. eighteen
hundred aud sevfnty-three or at suoh time prior
therat0 In the districts respectively as the Commia
soner of Internal Revenue may nnd practicable the
onces OF assessor and assistant assessor OF Internal
revenue shai cease 20 sx,s e ausss
except a. hereinafter otherwise provided, be, and
the same are hereby, transferred 60 and imposed
non collectors Of internal revenue, to be performed
Nv them Of their dspuiies and that all retufnE and
rspurts required bJ law 70 be made 20 the said as
sesors and assistant assessors shall be made TO the
ssid Collectors or 70 their deputies; and that each
al said ass aaors Hnal1 prer TO the date eresaid,
ra q sas 70 sue scn
Ss Sr al SoS p 81
rs saI ant y snail with his ns account
aid resenue oficer therefor and from the time set
for said transfer his sfce and that OF his assist
ssea 3 That the Commissioner Of Internal Reve-
nue. ii hereby authorized and required thereafter
to make the Inquiries, deLerninatlons and ASSESS
For deficiencies imposed by the provlsionsAof
section twenty OF an act entitled An act lmpvsing
tsxes on distilled spirits aud tobacco, and for other
nnrnose ~. approved July twentieth, eighteen hun
dred and iiIty-eight, as amended by subsequent
Semi annually upon he deposits, capital and cir
culatlon of each person, bank association, compa-
ny or corporation engaged ~ the pusness Q. osnn
dred and tan of an act entitled IAN ect 70 provide
Internal revenue 70 support me government I'm and 70
poseaD approved June thirtieth, eighteen hundred
and sxty-four, as amended and supplemented by
TJnoH arccIes provided for in section ave, and in
the irst proviso OF section fourteen, OF an act en-
titled AN act TO amend existing laws relating 70
internal Ieyenue and for other purposes" approved
March second, eighteen hundred and sixty-Beven.
Upon tobacco SNUFF and cigars provided w Ios 10
taxes on distilled spirits and 'obacco and for other
purposes" approved July twent eth. eighteen hun
dred and sixty eight, as amended by section thirty
ons Of an act entitled AN act TO reduce duties on
imports and TO reduce internal taxes and for other
purposes" approved June SIXTH eighteen hundred
unon ieqscies and SUGGESTIONS, and of all other
internal revenue liable to be assessed, or ac
srSinR under the provisions of former acts the
said Commissioner shall certify such assessments,
when made, TO the proper collectors respectively,
40 certified In the same manner as assessments on
lists are now collected and accounted for
SEC 8, That all special taxes imposed by law,ac-
crung after april thirty, eighteen hundred and sew
eutv.three including the tax on STILLS or worms
ANAL he paid by stamps denoting the TAX, and the
TommlssiOnor of Internal Revenue is hereby
tnOrized and Repaired TO procure appropriate
stamps for the paymen OF such laxes aud tne pro
one u an act entitled " An act imposing taxes on
distilled spiri,s and tobacco, and for other pur-
nOses - approved July twentieth, eighteen hundred
and sxty-eight and all other provisions of law re-
iating to the preparation and Issue OF stamps for
dntiied epirItR fermented iqu0rs tobacco and Gig
ars. no far as applicable hereby extended a.
10 include such stamps, and the Commissioner OF
fniarnaI Revenue shall have authority to make all
needlui rules and regulations relative thereto. Ev-
sry person engaged in any business, avocation or
employ ment, VINO is thereby made iaDle 70 special
tax except tobacco pedleIs, shall place and Keep
cOnspicusuBy In his establishment or place OF busi-
ness ali stamps uenotipg The payment OF said spe
clal tax; and any person who shall Through negli-
0ence fan 10 so place and Reep said stamp shall upon
conviction, be sentenced TO pay penalty equal 70
the special tax for which his business rendered him
liable and the COSTS OF prosecutien but in no case
shall said penalty be less than ten dollars And
where the failure 70 comply with the foregoing pro
vision of law thal be through wilful negcct or re-
fugal then the penalty shall be double the amount
above prescribed: frOvdea, That nothing cont lined
in this hect0n shall change,or In ang way ahe the
nahlty Of any person Ior exercising or carrying
on any trade business or profession. or doing any
act for the exercising, carrying on, or doing OF
which a special tag is imposed by law without the
SEo, Z. T6at each collector Of Internal Revenue
shall under regulations Of the Commissioner of In
ternal Revenue, place and keep conspicuously In his
ONCE Ior public Inspection al alphabetical list oi
the names Of ali persons VINO shall have paid special
taxes WiJnin his district and snail state thereon the
time, place, and business for which such special
SEC. 8, That section one hundred and ten Of an
act entitled An act 70 provide internal
Revenue y 9D snppH tn dsb s aSS for otssr
approved June thirtieth eighteen hundred and six
tyfour, as suoseq Iently amended, Do 80 smenSe9 @
he maze and rendered seml-annually on the nrst
lay Of December and the first day Of June, IN duP-
cate; one copy OF which shall be transmitted 70 IN
coletor Of the proper district, and copy TO the
Commissioner of Internal Revenue.
sKC g. That the act entitled :" An act imposing
tsxes on distilled spirits and tobacco and for other
parpOses," approved July sWentetn, eighteen nun.
dred and sixty eight, as amended py subsequent
That section i've De amended 30 that the dupi-
cate statemeat therein required TO be retained Dy
the stant assessor OF the district ANAL, from and
after the time when the ONCE OF said assistant as
SCISSOR shall cease, pc transmitted 0y the eoectoE W
the Commission Of Internal Revenue.
That aection nineteen be amended 80 that one OF
the uupicRLe returns therein required 10 be
sent to the assistant assessor OF sne S4issiiet
said assistant assessor shall cease be transmitted
by the collector 70 the Commissioner OF internal
That section twenty -eight be so amended that all
of the additional commission Of One-half OF one per
Tor RECEIVING the tax ON all spi It's produced after
The office Of the asse' eor sha cease under the pro-
visions Of this act: Provided, That the total ne,
COMPENSATION of Coec ors AZ now nxed by law shall
no be thereby Increased.
That section fifty-nine be so amended that in case
any pedler refuses to exhibit proper certificate
from the collector of his or her district and fails to
show cause why the property seized shall not be
forfeited, proceedings for its forfeiture shall be
taken and mad under the ge eral provisions OF the
Internal revenue laws relating to forfeiture.
That the provisions of section one hundred and
three be extended and made applicable to the pro
Sc. T. That section forty three of an act entitled
Au act to reduce duties on Imports and to reduce
Internal taxes, and for other purposes " approved
June sixth, eighteen hundred and seVenty-two, be-
and the same is hereby, repealed.
SEC 8. That the Commissioner OF Internal Reve
nue shall under the direction OF the Secretary oil
the Treasury require that each collector of interna
revenue shall, before entering upon the duties pre-
BCribed by this act, give additional bond, condition
ed that said collector shal faithfully perform tn
duties Of his ONCE according to the provisions o
existing laws or of laws hereafter enacted.
SEC. o. That the commissioner Of Internal Rev
be, and hereby is, authorized to designate one
of the heads of division chief clerk Of the burea
without additional compensation.
Approved December "a, 1sT2