The Albany register. [volume] (Albany, Or.) 1868-18??, 1873-04-04

Upon articles provided for in section
five, and In the first prOvisO of section
fourteesa, OF an act entitled "An act to
amend existing laws relating to internal
revenue, and for other purposes, approx
ed March second, eighteen hundred and
sixty-seven.
Upon tobacco. snuff, and cigars, provided
for In section sixty of an act entitled "An
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 reduce
duties on imports and TO reduce internal
taxes, and for other purposes" approved
June sixth, eighteen dredandseventy-
two,
Upon legacies and SUGGESTIONS, and of all
other internal-revenue taxes liable 10 be
assessed, or accruing under the provisions
of former acts and the said Commission
er shall certify such assessments when
made, to the proper collectors, respective
| ly, who shall proceed tocoleci andaccount
for taxes so certified in the same manner
as assessments on lists are now collected
and accountedfor.
SEC. 8. 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 raid by
stamps denoting the tax, and the Commits
sioner OF Internal Revenue Is hereby au.
thOriZe1 and required TO procure appro-
pirate stamps for the payments of such
taxes and the provisions of sections
twenty'siXand one hundred and one of an
act entitled SAN act imposing taxes on dis
titled spirits and tobacco, and for other
purposes" approved July twentieth, eigh-
teen hundred and siyty-eight, and all 9TH
or provisions of law relating to the prepa-
/ ration and issue of stamps for distilled
spirits, felmented liquors, t0.acco, and
| cigars, so far as applicable, are hereby ex.
tended, 30 Gs TO include such stamps, and
the Commissioner of Internal Revenue
| shall have authority to make all needfnl
rules and regulations relative thereto.
Every person engaged In any business,
avoeation, or employment, who is there
| BY ma lie Liable toa special tax, except to-
baccO pedders, shall pace and keep con-
spicuously in his establishment or place
OF business all stamps denoting the pay
ment of said special lax; and any person
who shall, through negligence fail to so
place and keep said stamp, shall, upon con-
viction, be sentenced TO pay penalty
equal to the special tax for which his bust.
ness rendered him liable, and the costs of
prosecution but i'll no case shall said PEN
atty be less than ten dollars. And where
the failure to comply with the foregoing
provision OF law shall be through willful
neglect or refusal, then the penalty shall
be double the amount above prescribed;
Ir0tiisd, That nothing contained In this
section shall change, or or any way affect,
the liability Of any person for exercising
or carrying on any trade, business, or pro
iession, or doing any act for the eXercis-
ing, carrying on, OF doing OF which spe-
cial tax is imposed by law, without the
payment thereof.
SEC. 4. That each collector of internal
revenue shall, under regulations of the
Co nmissioner of Internal Revenue, place
and keep conspicuousiy In his Office, for
public inspection, an alphabetical list OF
the names OF all persons vino shall have
paid special taxes within his district, and
shall state thereon the time. place, and
business for which such special taxes have
been paid.
SEC. 5. That section one hundred and
ten of an act entitled "An act TO provide
internal revenue to support the govern,
ment, TO pay interest on the public debt,
and for other purposes" approved juno
thirtieth, eighteen hundred and sixty
four, as subsequently amended, be 20
amended, that the returns therein reQuir
ed to be made shall be made and rendered
semiAnnually on the first day of Decem-
ber and the first day Of June, In duplicate;
oneccpy of which shall be transmitted to
the collector OF the proper district, and
one copy tothe Commissioner of Internal
Revenue.
SEC. 6. That the act entitled San act i'm.
posing taxes on distilled spirits and tobac-
co, and for other purposes. ."upproyed July
twentieth, eighteen hundred and sixty
eight, as amended by subsequent acts, be
further amended as follows, TO wit:
x4n lao lNd a, hat
duplicate statement therein required TO be
retained by the assistant assessor of the
district shall, from and utter the time
when the Office Of said assistant assessor
shall cease, be transmitted by the collector
10 the Commissioner Of Internal Reve-
nue..
That section nineteen be amended 10
that one OF the duplicate returns therein
required TO be sent to the assistant asses
sor Of the district shall, from and after the
time when the Office of said assistant as.
SCISSOR shall cease, be transmitted by the
collector TO the Commissioner OF Internal
Revenue.
That section twenty-sight be esOamended
that all OF the additional commission of
one-half of one per centum therein allow
ed shall be paid to the collector receiving
the tax on all spirits produced after the
office of the assessor shall cease under the
provisions of this act: PuUideCi, That the
total net compensation of collectors as
now fixed by law shall not be thereby in
creased.
That section flfty-nine be so amended
that in ease peddler refuses to exhibit
proper certificate from the collector Of his
or her district, and fails to show cause
why the property seized shall not be for,
feited, proceedings for its forfeiture shall
be taken and had under the general provi,
sions OF the heinternal-revenue laws relating
TO forfeitures.
That the provisions of section one hun
dred and three be extended and made ap-
phcaDle to the provisions of this act
SEQ I. That section forty-three of an act
emitted "An act to reduce duties on inn
polis and TO reduce internal taxes, and for
other purposes,n approved June sixth,
eighteen hundred and soventy-two, be,
and the same is hereby, repealed.
SIX. 5. That the Commissioner OF Inter,
nal Revenue slIall, under the direction OF
the Secretary of the Treasury, require that
each collector of internal revenue shall,
before entering upon the duties prescribed
bv this ac;, give additional bond, condi-
toned that the collector shall taiihtullyper-
form the duties of his Office according to
the provisions OF existing law or Of laws
hereafter enacted. A
SEC. 8. That the Commissioner of Inter,
nal Revenue be, and hereby is, authorized
to designate one Of the heads of division
Us chief clerl1of the bureau without addir
lioDal conversation.
Approved, december 81 lS7..