New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-04
!GESERAL NATUGE-S". 81

, All &C: tor the r-,' Ict.Un OF officers an; eS-
| penses OF ,he internal revenue.
Be i enacted by tie Senate and House al
| Representatives q! the United States of
| America i'll Congress assembled, Tina: on
| the hrst dag OF July. eighteen hundred ana
| sev@nty-thTea. ar al such time prior thereto.
| III The districts respectively. as the C1mG:is-
! soner .: Internal Revenue may find pract:-
! cable. the offices %! assessor and assistant
assessor OF internal revenue shall cease to
| exist: fheIeuD0n al. duties imposed by Ia"
| on assessor. and assistant assessors. except
! o. hereinafter otherwise provided. be. and
! the same are aer"t'y. transferred 20 and IN
| posed upon collector. OK InteCna. rev
enUe, to be performed by them or their
! deputies: and that ali returns and re-
| parts required by law 70 bc mad. 20 Tie said
! assessors and assistant .assessOrs shall be
| made to the said collectors, or 10 their dep
uties: and that each Of said asss ssOrS shall.
, prior t. the da;c atur" said. and at tht time
! set therefor ~ IN" Commissioner o; Inter
nal revenue. transfer ~ such revenue ON
! Ger as may be designated by the Commits.
| siOnsF % inteyna! Revenue Tor that pur-
! pose al! books. paper. and other property
! be!onglnT 20 the government IN It's posses
! s;OG. ar ~ :n": of any of bis assistant as
| SCISSORS, and ehd.! file With hI- final account
an inventory thereof in detail, with ia: re.
| c"ipc OF sac! revenue officer therefor: and
! :r0m the time set FOR sad transfer: his
office and shat q: his assistants sinai. cease.
! SEC. =. Tia: the Commissioner Of Inter
! nal Revenue il hereby Authorized and re
! HuiIed the!catte" IT, make TIE inquire. de
| examinations and assessments OF TIE follow
| Ing taxes, 20 VIZ:
| 20: ieiic;encies imposed BY the provi-
| s!ons OF section twenty of an act entitled
" An act imposing taxes oH distilled spirits
! and tobacco. ami fOr other purposes. ap
proved July twentieth. eight ee1 hundred
| and sixty eight. ~ amended by subsequent
! acts.
! emi-annualiy. upon the deposits. capt.
| tai, and circulation OF each person. bank,
| association. company. or corporation en-"
! aged IN the business OF banking. imposed
| by the provisions CT section one hundred
! and ten OF an act entitled Am act to pro.
! vide internal revenue TO support the gov
| eminent aud to pay interest on the public
! debt. and for 'Other purposes" approved
! June thlEtieth eighteen hundred and sixty
! fotr, as amended and supplemented by
| subsequent acts.
! Upon articles provided for III section
! five, and in the first provs0 Of section four
teen OF an act entitled An act t" amend
J existing laws relating to Internal Eevenue
| and FOR other purposes, approved March
| second. 81 .hte. IA hundred and Xty-scveD.
! Upon tobacco. snuff and cigars. provided
! for in section sixty OF an act entitled IAN
! acc imposing taxes on distilled spirits
! and tobacco, and for other purposes,S
! approved July twentieth, eighteen hundred
J and sixty eight. as amended by section
| thrty-one OF an act entitled AN act 20 re
! Guce duties on imports and 20 reduce in
! ternal taxes. and for other purposes. ap.
! proved june sixth. eighteen hundred and
| soVenty-two.
| I'pOH iegacies ana swccessiOns an! of ali
! other internal revenue taxes liable 10 b.. as
! sessed. or aCcruinS u3der the provisions OF
! former acts: and the said Commissioner
! shall certify such assessments when made.
! To the proper collectors. respectively. vii"
shall proceed 10 collect and account foE
! taxes SO certified IN the same manner as as
sesSments ~. lists age it"w collected ana ac
! counted :or.
! SEC. .. That al! special taxes imposed hy
| law, acc.uiny after April thirty, eighteen
! hunired and seventy three, including the
! tax On stills. "V worms. shall be paid by
! stamps 'ienGtin. She TAX. and the Comm;S-
! siOne:Ot Internal Revenue is hereby author.
| lied and required to procure appropriate
! stamps tor the paymcn: OF su- II taxes: and
the provisions OF section twenty-siX aEi
| one hundred and one OF an act entitled.
| IAN ;ct imposing taxes on distilled spirits
+. and tobacco. and Cor other purposes. APP.
proved July twentieth, eighteen hunti ed
! and sixty eight. and all other provisions Of
| law relating 10 the preparation ana issue OF
; stamps for distilled sprit-. termented
| liquors. tobacco and cigars, 50 FAR Us appl'-
! cable. are hereby extended 50 "a 10 in
! clUic such stamps. and the Commissioner
: OF Internal Revenue shall have authority to
. make all :leeIiul rules and regulations rela-
| tive thereto. Every person engaged in any
| business. aVOcatoD, ~ employment, who il
| thereby sna.ic liable to a special tax. except
H.. i
, spicuou-ly in his establishment OF place of
! business Ill! stamps Genoting the payment of
! salt. sl1eci3 tax: and any person who shall.
! through negligence. tail to SO p.aC" and
. keep said stamp shall. upon conviction. be
. sentenced I" pay IL penalty eVua! Z" the
| special TX :or which his business rendered
! ann liable. and The costs o; prosecution:
! but in no case shall said penalty be les
! than ten dollars. And where the failure
! to comply with the foregoing provision ii
! law shall. lie through willtul neglect on re
! tIlsal. then the penalty shall be double the
| amount above prescribed: provided. that
nothing contained III this section shall
! change. or in any way affect the liability ot
, any person :ot exercising or carving On
| any trade. business or profession. or Going
| any act for the exercising. carrying on or
! doing OF which a special tax Is imposed 2y
! law. without til. payment thereof.
: SEC. !. That eac" collector OF iHr":na!
! !evcrI. shall. under regulation. OF the
Commissioner Of Internal Revenue. place
and keep con.pi.uou.l" in his office for
! public inspection. ~. .s.yhaDetica! !i>t a.:
| III" names "f All persons who shall have
! paid s3,cc!a! taxes within his district. and
! shall state thereon :he time, place and bu,i-
ness tc. "!..c.: 4;...s ;'cc;a! ..Ncs have been
paid.
! SIC. ;. Thai s:c';rn enc h,ndr...' an: ten
! A.. - Il Sr.t.I.',.