New Orleans Republican., 1873-01-30


in the districts espectiyely, as the CoInnis
sonef of Internal Revenue may ma practi-
cable, the offices of assessor ana assistant
assessor Of internal revenue shall cease 10
sxist; thereupon all duties imposed oy law
on assessors and assistant assessors, eNcept
as hereinafter otherwise provided, be. and
the same are hereby, transferred to and I'M
posed upon collectors of internal rev
enue, 90 be performed by them or tnelr
deputies; and that all seturns ana re
ports required by law 10 be made 20 me saiu
assessor. and assistant assessors enaIl De
made 10 the said collectors, or To their dep
utie.; and that each of said assessors snail
prior 10 the date aforesaid, ana al tnt riihe
SET sherefor hy the Commissioner of inttf-
nal Revenue, transfer 10 such revenue ON
Ger as may be designated by she somnll'-
siOnes Nt Internal Revenue FOR shat SuE-
pose all books, papers and otheE property
belonging 70 the government IN BIS posses
zion, OF in that of any OF bis ASSISTANT as
SCISSORS, and shall tils with hi hH.l account
an inventory thereof in detail, WIN the To
ccipt Of eai3 revenue officer therefor; ana
from the time Sc. ioT said transfer, hls
Office and that of HE assistants shaII cease
SEC. ,. That the Commissioners OF s4tef-
nal Revenue Is hereby authorized an! le
quiIed thereafter to make tie inquiries. tt-
examinations and assessments OK I!.e 'oI!o"
ing taxes, 20 VIII:
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 iSht, as amended bs suS.egu.ii;
acts.
Semi annually. upon the deposits. 'api-
tai. and circulation of each person, bank,
association, company, or corporation en-
gagged in the business of banking, imposed
- hIfn
and ten Of an act entitled " AN ac! TO pro-
vide internal rexenue to support 'he GOV
eminent and 10 pay interest on she pablc
debt, and tor other purposes.' approved
June thirtieth, eighteen hundred ami SIXTY
four. as amended and supplemented. oT
subsequent acts.
Upon articles provided for in section
five, and in the first proViso OF section tour
! teen of an act entitled IAN sct TO ameLd
existing laws relating 90 internal revenue.
and for other purposes appsOve6 March
second Gig hteen hundred and siXty-seven
Upon tobacco, snuff and cigars. provided
| for in sectiOns sixty OF an act eutltle6 AN
| act imposing taxes ON distilled srHlts
| 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 i E.
| duce duties on imports and to reduce !p-
| ternal taxes, and for other purposes. APP
| proved June sixth, eighteen hundred and
| seventy-two.
! Upon legacies ana successioHs. ani of all
! other internal revenue taxes liable 30 be as
| sesscd, or aCcruing under the provisions ct
| former acts; and the said Commissioner
| sial! certify such assessments, when made,
| 20 the proper collectors, respectively, who
| shall proceed 10 collect and account Tor
| taxes so certified III the same manner as as
| seSslnents OB lists arc IoB collected and ac-
counted fero
| SEC. 8. That al special taxes imposed by
| law. aecruing after April thirty. eighteen
! hundred and seventy three. including the
! tax on stills, or worms shall be PAID by
! stamps denOting the lax, and the COmmis-
| siOner of internal Revenue is hereby autfiSr-
! lied and required TO procure appropriate
! stamps tor the payment OF such taxes; and
! the provisions OF section tWenty-SiX and
| one hundred and one Of an act entitled,
! AN act i'll posing taxes on distilled spirits
| and tobacco and tor other purposes APP
| proved Juls twentieth, eighteen hundred
and sixty Ell eht. ana all other provisions of
! law relating 20 Che preparation and issue of
! stamp. fox distilled splrits, ;eETnented
| iiGuol.. tobacc. and cigars, so FAR a. appl!-
| cable. are hereby extended. 5" as to ;B-
! clUde such stamps. and The Commissioner
! Of snscrna! EevenUe shall have authority 20
! make all nes,atui rules and regulations rela-
| uT. thereto. Every person engaged IN any
| businesss avocatlon. or employment. who ls
| thereby made liable to.a special sax. except
| tobacco, peddlers. shall place and keep con
! sicu0usly in his establishment or place OF
! business all stamps denOtiDg the payment Of
said special tax: and any person who shall,
through negligence, fail to so place and
keep said stamp shall, upon conviction, be
sentenced to pay penalty equal TO the
special tax Tor which AIS business rendered
hlm liable. and the costs OF prosecution;
but il no case shat said penalty be less
! than ten a"iiafS. ANA where the fahure
TO comply with the foregoing provision OF
law shall be through wliliui neglect or re
iu5al, then the penalty shall be double the
amount above prescribed; provided, that
nothin. contained IN this section shall
change, OF in any ~ay affect the liability OF
any person Tor "AtrciFhg OF carry ing on
any trace, euslheSa OF profession, OF uolhE
ans act for the exercising, carrying on OF
! doing Of which a special tax Is imposed by
! law, without the payment thereof.
! SEC. !. That each collector CT internal
| revenue shall, under regulations OF t!Ie
Commissioner OF Internal Revenue, place
and Keep consplcuonsly m his othce, for
public inEpectlon- an alphabetical list OF
the names OF all persons who shall have
| paid special taxes within his district, and
shall state thereon the time, place and bti6l
ness Tor WHICH suSh special taxes nave been
pal1.
| SEC. }. lhat secllen one hundred ana zen
OF an act ehIIlIeu Au dct 10 pIoNide III
ternal reYen2e TO support the government
to pay interest on the puDic uept, ana loi
! other purposes, approved June lhlftieth
| eighteen hundred ana slNty-iour. as sueee
quenCly amended, De 80 amended tLat ths
! returEs tnerela rev. 10 DC mao" sii"t! oe
made and rendered senll l-ahnualiy on tat
hrsf aay 81 DtceihoeE anu lhe Ht'c %sy y