New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-01-31
GENERAL NATURE-No. 81
An act for the reduction of officers and ex-
penses of the internal revenue

| GENERAL NATURE-NO. 81
| An act for the reduction of officers and ex-
penses OF the internal revenue.
BE it enacted by the Senate and House of
| Representatives of the United States of
| America in Congress assembled, That on
| the first day of July, eighteen hundred and
| seventy-three, or at such time prior there to.
| in the districts respectively, as the Commits
! sioner of Internal Revenue may find practi-
| cable, the offices of assessor and assistant
| assessor Of in ternal revenue shall cease to
exist: thereupon all duties imposed by law
| on assessors and assistant assessors, except
| as hereinafter otherwise provided, be, and
| the same are hereby, transit Fred to and i'm
| posed upon collectors of internal rev
enue, TO be performed by them or their
deputies; and that all returns and re-
ports required by law to be made TO the said
| assessors and assistant assessors shall be
made to the said collectors, or to their dep
| uties; and that each of said assessors shall,
| prior to the date aforesaid, and at the time
| set therefor by the Commissioner of Inter
| nal Revenue, transfer to such revenue Otf-
Ger as may be designated by the Commits
sioner OF Internal Revenue for that pur
| pose all books, papers and other property
! belonging to the government in his posses
! sion, or in that of any of his assistant as
SCISSORS, and shall file with his final account
! all inventory thereof in detail, with the re-
| ceipt OF said revenue officer therefor; and
| from the time set for said transfer, his
| office and that of his assistants shall cease.
SEC. 9 That the Commissioner OF Inter
nal Revenue is hereby authorized and re-
quiIed thereafter to make the inquiries. de-
| Examinations and assessments of the follow
| ing taxes, to wit:
| For deficiencies imposed by the provi-
| 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 -eig ht, as amended by subsequent
| acts.
Semi annually, upon the deposits, CAPT
tai, and circulation of each person, bank,
association, company, or corporation en-
| gagged in the business of banking, imposed
by the provisions CT section one hundred
| and ten of an act entitled an act to pro-
| vide internal revenue 30 support the gov
ernment and to pay interest on the public
debt and for other purposes" approved
June thirteth, eighteen hundred and sixty
four, as amended and supplemented by
| subsequent acts.
Upon articles provided for in section
five, and in the first prsvisO OF section four
teen of an act entitled AN act to amend
existing laws relating to internal revenue,
and for other purposes approved March
second, eighteen hundred and siAty-seven.
! Upon i0DdCCO, 6nuII anu CIGARS pTONN6u
for in section sixty of an act entitled Gan
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 An act TO re-
Guce duties on imports and to reduce in
ternsl taxes, and for other purposes" APP
proved June sixth, eighteen hundred and
seventy-twO.
Upon legacies and SUGGESTIONS, and OF al!
| other Internal revenue taxes liable 20 be as
sessed, or accruing uadeg the provisions OF
former acts; and the said Commissioner
shall Certify such assessments, @hen made,
20 the proper collectors, respectively, who
| shall proceed 20 collect and account Sor
faxes SO certified in the same manner as as
| sessmeRts on Lists age Nnw collected and &C
| counted for.
SEC. O. That all special taxes imposed by
law, accruing 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
siOneY of internal Revenue is hereby author
! lied and required 10 procure appropriate
! stamps FOR the payment of such taxes; and
the provisions of section twenty-Six and
I one hundred and one of an act entitled,
An act imposing taxes on distilled spirits
| and tobacco, and Tor other purposes" ap.
and sixty eight, and all other provisions Of
| law relating TO the preparation and issue Of
stamps for distilled spirits, fermented
| liquors, tobacco and cigars, So far as appli-
cable, are hereby extended, 80 as to in
! clude such stamps, and the Commissioners
| of Internal Revenue shall have authority 10
make all needtul rules and regulations rela-
! tive thereto. Every person engaged IN any
! business, avOcation. or employment, who is
| thereby made liable to a special tax, except
tobacco peddlers, shall place and keep con
| sricuu"sly in his establishment or place OF
! business al stamps denOting The payment Of
said special ta~; and any person who shall,
| through negligence, fail to so place and
! keep said stamp shall, Cn0n conviction, be
sentenced TO pay @ penalty equal 60 the
| special tax for which his business rendered
! him liable, and Che costs Of prosecution:
! but ~ no case shall said penalty be less
/! than ten dollars. And where the failure
20 cosnpiy with the foregoing provision OF
law stall oe through wiilful neglect or re
| fusai, then the penalty shall be double the
, amount above prescribed; provided, mat
| nothing contained 10 this section shali
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 a special tax ia imposed by
law, without the payment thereof.
SEC t. That each collector OF internal
revenue shall, under regulations OF Che
: Commissioner of Internal Revenue. place
and keep conspicuOusly in bis office, for
public inspection. an Alphabetical! llsS 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 tes Yilich such special taxes have been
paid
! SEC, >. That section one hundred and zen
Of an act entitled! IAN act 10 provide In
Sernal ra:eDGe 10 support Che government,
20 psy interest ON the public debt and Tor
I other purposes" approved june th'gt!eth,
eighteen hundred and siXts four, as subse-
! Guentiy amended, he so alnen1ed that the
! returns Wherein required % be made shall! be
made and rendered senii-annualls on The
first slay OF December aud the first day OF
! jane. in duplicate; one copy OF which shall
be transmitted to che collector OF the pgopes
district, and one copy 10 she Commissioned
of Internal Revenue.
SEC t. That The act entitled can acS isH
! posing faxes on distilled spirits and ia
baccV and foy other purposes" approved
July twentieth, eighteen hundred anG
sixfy-eigh9 as amended bS subsequent
acts. s,e SUrthey amended AS follows
10 wit
That section five I.e amended SO That Sha
+; duplicate statement therein required TO D'
retained by che assistant assessor "s ths
district shall, Srom and after the time wheI
!; ! the office % said assistant assessor shal
: cease. he transmitted by rhe collector q
, the Commissioner Of internal Revenue.
} Thae section nineteen be amended 50
= ! that one of ehe duplicate returns shegel'
required 90 be sent 20 the assistant assessor
of the district ehal, from and after fh
| time when the office of said assistant asses
! sor shall cease, be transmitted by the col
7 ~ -, nj EntaPna
= Revenue
NJ. zoo.;os e,-o,+ra;rbs no are aneyde