The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-01-22


for other purposes approved July twentieth,
eighteen hundred and siXty-eight, as amended
by Sc 1tion thiTty-one of an act entitled An act
TO reduce duties on imports and TO reduce
internal taxes and for other purposes" APP
proved June SIXTH eighteen hundTedand seventy
two.
Upon lpgaeies 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 man,
ner as assessments on lis is are now collected
and accounted for.
SEC 8. That all special taxes imposed by law,
accruiug after April thirty, eighteen hundred
and seventy-three including the tax on stlils' OF
worms, shall be paid by stamps denotIng the taX,
and the Commissioner of Internal Revenue Is
hereby authorized and required 10 procure APP
propriate stamps for the payment OF such taxes
and the provisions of sections twenty-six and
one hundred and one of an act entitled San act
imposing taxes on distilled spirits and tobacco,
| and for other purposes" approved Julyss TWEEN
tieth, eighteen hundred and sixty-eight, and all
| other provisions of law relatngto the prepare
tion and issue of stamps for distilled spirits fer
mented liquors, tobacco and cigars, so far as
applicable, are hereby extended, SO as to in.
clude such stamps, and the Commissioner OF
Internal Revenue shall have authority 10 make
all needfu rules and regulations relative there
| to. Every person engaged in any business, AVG
cation, or employment, who is thereby made
| liable to special tax, except tobacco peddlers,
| shall place and keep conspcuously in his estab-
| lishment or place Of business all stamps denot-
ing the payment of said special tax; and any per-
| son who shall, through negligence, fail to SO
| place and keep said stamp, shall, upon convic-
| ton, be sentenced 20 pay penalty equal to the
| special lax for which his business rendered him
| liable, and the costs of prosecution; but in no
case shall said penalty be less than ten dollars.
| And where the failure to comply with the fore
| going provision of law shall be through Willful
| neglect or refusal, then the penalty shall be
| double the amount above prescribed; Propided,
| That nothing contained in this section shall
change, or in any way affect, the liability Of any
person for exercising or carrying on any trade,
business, or profession, or doing any act for
the exercising, carrying on, or doing OF which
n special tax is imposed by law, without the
pay ment thereof. G
SIC A. That each collector of internal revenue
shall, under regulations of the Commissioner o.
Internal Revenue place and keep conspicuousiJ
in his Office, for public inspection, an alphabet
| cal list of the names of all persons who shall
have paid special taxes within his district, ant
shall state thereon the time, place, and business
for which such special taxes nave teen paid.
SEC. 8. That section one hundred and ten
, an act entitled can act to provide internal reye
nue. to support the government to pay interes
on the public debt, and Tor other purposes" APP
proved June thirtleth, eighteen hundred ant
sx-four, as subsequently amended be so amen
ded that the returns therein required to be mad
shall be made and rendered semi-annually on III
l first day of December and the first day of June
S | in duplicate; one copy of which shall be trans
mitted to the collector ofproper district, and on
SEC. 6. That the act entitled "An act impos
ing taxes on distilled spirits and tobacco and fc
:. other purposes" approved July twentieth
eighteen hundred and sixty eight, as amende
z by subsequent acts, be further amended as 70
lows, to wit:
That section five be amended so that the d,
plicate statement therein required to be retaiut
n by tho assistant assessor of the district shal
: from and after the time when the Office of sn
" | assistant assessor shall cease be transmitted
II the collector to the Commissioner of Intern
Revenue.
That section nineteen be amended so that o.
n of the duplicate returns therein required to
IT. to the assistant assessor of the district sha
. from and after the time when the office of sa
,e assistant assessor shall cease be transmitted b
|, the collector TO the Commissioner of Intern
If | Revenue. . .a
y That section twenty-eight be so amended TIL
~ all of the additional commission of one-half
one per centum therein allowed shall be paid
a the collector receiving the tax on all spirits pr
~ duced after the Office of the assessor shall cea
1t under the provisions of this act: PrOrtded, TIL;
l, the total net compensation OF collectors as no
. fixed by law shall not be thereby increased.
Is That section flfty-nine be so amended that
= cuse any Deddler refuses to exhibit Il proper ce
tificate fIom the collector of his or her distric
and fails TO show cause why the proper
n seiz- shall not be forfeited proceedings for
r., forfeiture shall be taken and had under the gen
raj provisions of the internal revenue laws
u lating to forfaitures. &
IN That the provisions Of section one hundr
as ard three be extended and made applicable
Il the provisions of this act. a
1t SEC. Z That section forty three of an act
g titled IAN act to reduce duties imports nj
,e to reduce internal taxes, and for other pt
Ia poses" approved June SIXTH eighteen hundr
- and seventy two, be, and the same is heret
repealed.
m SEC. g. That the Commissioner of Inter-
~ Revenue shall, under the direction of the See
III tary of the Treasury, require that each collect
of of internal revenue shall, before entering up
4 the duties prescribed by this act, give addition
~ bond, conditioned that said collector shall fa
Y fully perform the duties of his office Accord
lg to the provisions of existing laws or of laws he
a | after enacted.
~ SEC. o. That the Commissioner of Inter-
IS Revenue be- and hereby is, authorized to DIES
We nate of the heads of division chief clerk
Ia the bureau without additional compensation.
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