New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-01
and for other purposes" approved March
second, eighteen hundred and si1ty-seyen.

| act imposing taxes on distilled spirits
! 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 re-
| duce duties on imports and to reduce in
ternal taxes, and for other purposes" APP
| proved June sixth, eighteen hundred and
! seventy-twO.
Upon legacies and SUGGESTIONS, and of all
| other internal revenue taxes liable to be as
sessed, or accruing under the provisions OF
| former acts: and tie said Commissioner
| shall certify such assessments, when made.
| 10 the proper collectors, respectively, who
| shall proceed TO collect and account Tor
| taxes so certified III the same manner az as
| sessments on lists are now collected and &C.
| counted for.
SEC. ,. Tina. a.! special taxes imposed by
| law, accruirg after April thirty, eighteen
| hundred and seventy three, including the
tax on stills, or worms, shall be paid by
| stamps denOting the tax, and the Commits
| sioBer of Internal Revenue is hereby author
| lied and required TO procure appropriate
| stamps for the payment of such taxes; and
| the provisions OF section twenty-slX and
! one hundred and one OF an act entitled,
| IAN act imposing taxes on distilled spirits
| and tobacco, and for other purposes APP
| proved July twentieth, eighteen hundred
| and sixty eight. and all other provisions of
/
stamps for distilled spirits, fermented
| liquors, tobacco and cigars, so far as appG-
| cable, are hereby extended, so as to in
clude such stamps. and the Commissioner
| Of Internal Revenue shall have authority to
| make all needful rules and regulations rela-
| tive thereto. Every person engaged in any
| business ayoeatiOu, or employment, who Is
| thereby made liable to a special tax, except
| tobacco peddlers, shall place and keep cDn-
| spicuously 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 q penalty equal to the
| special tax 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
| 20 comply with the foregoing provision Ot
| law shall! be through wiIltul neglect or re
.usal, then the penalty shall De doRble the
amount above prescribed; provided. 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 Going
| any act for the exercising, carrying on or
| doing of which special tax is imposed by
! law, without the payment thereof.
! SEC. !. THAT each collector Of internal
revenue shall. under regulations of the
| Commissioner OF Internal Revenue, place
| and keep .OnspiCuOu.ly IN his office, tor
| public Inspection, al 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 bust
| ness for which such special taxes have been
paid.
| SEC :. That section one hundred and zen
of an act entitled IAN act TO provide in
| tcrnal revenue TO support the government,
| TO pay interest on the public debt, and for
| other pur HOses," approved June :hlrtieth.
! eighteen hundred and sixty four, as subse-
| quently amended, be SO amended That She
| returns therein required T.. be made shall be
! made and rendered semi-annually on the
| frs: day Of December and the first day OF
| June, in duplicate; one copy of which shall
! be transmitted to the collector OF the proper
district. aud one copy TO the Commissioner
! of Internal Revenue.
! SEC s Tha. :he act entitled: "Ar act I'm
! posing taxes on distilled spirits and &c.
| ba'co. and fer other purposet,' approved
! July twentieth. eighteen hundred AID
! sixty-eight. as amended b. subsequent
acts. be further amended as follows.
! to wit:
Tha. sect!or five b. amended 40 'ia. the
| duplicate Statement: therein required 10 be
! retained by the assistant assessor OF the
! district shall. from and after the time when
| the Cifcs q said assistant assessor shall
cease. be transmitted by the collector TO
| the Commissioner of internal Revenue.
! That section nineteen be amended 50
! that one Of tie duplicate returns therein
| required to be-. sent to the ass!stan. assessor
Of the dis.ric: shall. from and ate. the
! time VIXEN the office II said assistant asses.
! sor shall! cease. he TRANSMITTED! By the col.
! lector - .ae COla.n.s .:oncr O: Interna!
| Revenue.
| That .ectior twen.ytigbt he 3, amended
! that all ot'tha additional commission of one
| half OF one per "entum therein allowed shall
! BE- paid 70 the collector receiving the tax on
| al. spirits produced after tn. Office % the
! assessor shall cease under :he provisions o.
! hi. act, provided, that the total net com
! pcrsation o! collectors az now .S.I by law
shall not be thereby increased.
| Tina. section 'itty win. be so amended
cha: IL cas-. any peidier refuses 10 exhibit
| Il proper certificate from the collector OF his
OF her district, ard fails 20 show cause why
| the property seized shall not be forfeited,
| proceedings for its forfeiture shall be taken
! and had under thu general provisions u.
! tn. nte,Ea. !e!enu" laws relating 70 t0.-
| FIXTURES
That the provision. Of section one h'In
! bred end .hrec be extended and made ar-
| plicable sol he provisions o! this act.
| Sc. :. That section forty three OF an act
! entitled An act 20 reduce duties on imports
| and to reduce internal taxes. and for other
PURPOSES" approved June sixth. eighteen
| hundred and seventy-twc. be. and the same
| Is hereby. repealed.
| SEC. &. That the Commissioner of Inter
ma! Revenue shall, under The direction OF
| the Secretary o. the Treasury. require that
eacn collector of Internal rev, nue. ,hall. he
| fore entering upon the duties prescribed by
| This act, give additional bond, conditioned
| that said collector shall faithfully perform