Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1873-01-31

Treasury is hereby authorized and requir-
ed, prior to the first day of January, eigh-
teen hundred and seventy-three, to re-
duce the number of internal revenue as
slstant assessors, inspectors, gaugers, store
keepers, and the clerks and employees in
the internal Revenue bureau to as small @
number as is consistent with the perform
ance of tho reduced duties of the service,
and that he report to Congress at its next
session the reduction made under this act,
and such further changes in the organiza-
ton of the internal revenue service as will
promote its efficiency and economy.
Sec. A. That all suits and proceedings
for the recovery of any internal tax alleg-
ed to have been enormously assessed or
collected, or any penalty claimed to have
been collected without authority, or for
any sum which it is alleged was excessive,
or ill any manner wrongfully collected
shall be brought within two years next af-
ter the cause of action accrued and not al
ter; and all claims for the refunding o.
any internal tax or penalty shall be pre-
sented to the Commissioner of Internal
Revenue within two years next after the
cause OF action accrued and not after !:
Provided, That actions for claims, which
have accrued prior to the passage of this
act, shall be commenced in the courts or
nal Revenue within one year from the
date of said passage And provided jtur-
ther. That where claim shall be pending
before said Commissioner the claimant
may bring his action within one year "a
ter such decision and not after: And pro-
Uided further, That no right of action
barred by any statute now in force shall
be revived by anything herein contained.
Sec. 45. That the Secretary of the Treas
ury is hereby authorized and directed
to revise and prepare for publ
cation the internal revenue laws in for =
after the passage of this act, with amend
ments incorporated in their proper place,
arranged for reference, and
with a proper index; and that the same
be printed as soon as practicable by the
sand copies be printed, five thousand for
the House Of Representatives, two thou
sand for the use of the Senate, and three
thousand for the use of the Commission
er of Internal Revenue.
Sec. As. Thall all acts and parts of acts
inconsistent with the provisions of this act
RE hereby repealed: Provided, That all
abe provisions of this act, shall be in force
for levying and collecting all taxes proper
ly assessed, or liable to be assessed, or &C
cruing under the provisions of former
acts, the right to which has already ac-
crued, or which may hereafter accrue, I'M
der said rcts, and for main lining, contin-
uing, and enforcing liens, fines, penalties,
and forfeitures incurred under and by vir-
ture thereof And this act shall not be
construed to affect any act done, right ac-
crued, or penalty incurred under former
acts, but every such right is hereby saved:
and all suits and prosecutions for acts al
ready done in violation of any former act
Or acts of Congress relating to the subject
in this act may be commenced
Or proceeded with in like manner as if this
act had not been passed: Provided, That
whenever the duty imposed by any exist
ing law shall cease in consequence of any
limitation therein contained before the re-
spective provisions of this act shall take
effect, the same duty or tax shall be, and
IS hereby, continued until such provisions
Of this act shall take effect; and where
any act is hereby repealed, no duty or tax
imposed thereby shall be held to cease in
of such repeal until the re-
,pective corresponding provisions of this
lct shall take effect.
Sec. A. That this act shall take effect Oh
the first day of August, eighteen hundred
and seventy-two, except where otherwise
provided. And the Commissioner of In
.ernal Revenue is hereby authorized to
make, with the approval of the Secreta-
" of the Treasury, all such regulations
not in conflict with any provision of law
IS may become necessary to reason of any
changes in the internal revenue laws
made by this act.
Approved, June 6, 1872
GENERAL NATURE.-No 1O3.
AN ACT to establish western judicial district
of North Carolina.
Be it enacted by the Senate and House of
ofthe United States of America
n Congress assembled, That that portion of the
State of North Carolina comprising the counties
if Mecklenburgh, Cabarras, Stanley, Mont
yomery. Richmond, Davie, Davidson, Ran.
Union, Arson, CaswelI, Person. AIamance,
Orange, Chatham. Moore Clay, Cherokee,
swain, Macon. Jackson, Graham, Haywood,
Henderson, Buncombe, Madison,
Fancy, Mitchell, Watauga, Ashe, Allegheny,
Joldwell, Burke Mcdowell, Rutherford, Polk,
Ter, Wilkes, Surry. IredelI, Yadkin, and Row
IN, and all territory embraced therein which
nay hereafter be erected into new counties,
hall hereafter constitute new judicial district
o be called the western district of North Caro-
ina and the circuit and district 5ourts of the
United States for said western district of North
Carolina shall be held in the towns ofStatesville
Asheville, and Greensboro, within said dis
riot,
SEC 2. That two terms of the circuit and
district courts of the United States for said wes-
ern district of North Carolina shall be held at
he following times and places in each year, to
Wit: At Greensboro, beginning on the first
Monday in April and in October at Statesville.
BEGINNING on the third Monday in April and
n October; at Ashville, beginning on the first
" onday in May and in November.
Sec g. That the district of North Carolina
hall hereafter consist of the counties not nrmed
n this act, amp shall be called the eastern dis
riot of North Carolina, and the terms of the
rcuit and district courts therein shall be held
It the times and places heretofore appointed and
Enacted.
Sec f. That the said circuit and district
courts for either of said districts may, in their
discretion, order special terms thereof for the
rial of criminal and civil issues at such times
md places as the court may designate in said
districts, and order grand and petit
ury, or both, to attend the same, by an order to
,e entered of record thirty days before the day
It which said special term shall be ordered to
convene; and said courts, respectively, at such
pecial terms shall have all the powers that they
lave at the regular terms appointed by law:
J,I L., hot al ar