New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-12
GENERAL MATURING. 81

An act for the reduction of officers and ex.
penses 81 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 thereto,
in the districts respectively, as the Commits
sioner Of Internal Revenue may find practi-
cable. the offices OF assessor and assistant
assessor of internal 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, transferred to and i'm
posed upon collectors OF internal rev.
enue. 20 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
mai Revenue. transfer to such revenue Off.
Ger as may he designated by the tOmmls-
sioner OF Internal Revenue for that pur-
pose all books. papers and other property
belonging 10 the government IN his posses
sion. or an that of any OF his assistant az
SCISSORS. and shall file with hi- final account
an inventory thereof in detail, with the re-
celp. OF said revenue officer therefor: and
from the time set for said transfer. his
office and that OF his assistants shalt cease.
SEC. ,. That the Commissioner of Inter.
nal Revenue is hereby authorized and re-
quired 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 APP
proved July twentieth. eighteen hundred
and sixty-elght. as amended by subsequent
acts.
Semi-annuaily. 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 TO support the gov.
eminent and to pay interest on the public
debt, and for other purposes" approved
June thirtieth, eighteen hundred anu sixty
four. as amended and supplemented by
subsequent acts.
Upon articles provided for in section
five, and in the first provisO of section four
teen OF an act entitled IAN act to amend
existing laws relating to internal revenue.
and for other purposes approved March
second. eighteen hundred ami siXty-seven.
Upon tobacco. snuff and cigars, provided
for in section sixty OF an act entitled IAN
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-Une OF an act entitled An act to :e-
duce tutie. on imports and to reduce in.
ternal taxes. and for other purposes APP
proved June sixth, eighteen hundred and
seventy-twO.
CDOn iegacies and SUGGESTIONS. and of all
other interna. revenue taxes liable TO be as
sessed. or accrung 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 Tor
| taxes SO certified in the same manner as as.
| sessmentS on lists are now collected and &C"
| counted fer.
SEC. 3. That all special taxes imposed by
| law. accruing after April thirty, eighteen
| hundred and seventy-threc, including the
! tax on stills. or worms. shall be paid by
| stamps denOting the tax, and the Commits
soner OF internal Revenue is hereby author
| lied and required To- procure appropriate
| stamps tor the payment OF such taxes and
| the provisions OF section tWenty-5iX and
| one hundred and one of an act entitled.
| IAN act imposing taxes on distilled spirits
| and tobacco. and tor other purposes ap-
proved July twentieth, eighteen hundred
! and sixty eight, and all other provisions of
| law relating to the preparation and issue OF
stamps for distilled spirits. termented
| liquors. tobacco and cigars, 50 far as apph-
cable. are hereby extended as TO in
| cluGc such stamps. and the Commissioner
| OF Internal Revenue shall have authority to
| make all needtui rules and regulations reia-
tive thereto. Every person engaged in any
| business. avOcatlOn, or employment. who IS
| i ,l.,s
| tobacco Deddlers. shall place and keep con
spicuouslv in his establishment or place Of
| business all stamps denO,ing 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 penalty equal 70 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
to comply with the foregoing provision of
law shall be through wilful neglect or re.
tusai. then the penalty shall! be double 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 cong
| anv act for the exercising. carrying on or
doing of which a special tax IS imposed by
law. WITHOUT the payment thereof.
SEC. l. That each collector of internal
revenue shall, under regulations OF the
| Commissioner of Internal Revenue. place
and keep corspieuously in his otlicr. tor
public inspection, an 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 ana ten
Of an act entitled An act 10 provide in
ternal revenue to support the government.
! 70 pay interest on the public debt. ami Tor
other purposes" approved june thlltieth.
eighteen hundred and sixty four, as subse-
quentIy amended, b. so amended that the
. returns therein required te be made shall be
| made and rendered semi-annually on the
| frs, day Of December and the first day OF
June. III duplicate; one copy OF winch shall
| he transmitted to the collector OF the proper
district, and one copy I" the Conlnlr-irne!
| OF Internal Revenue.
SEC e. That the act entitled IAN ac' III
posing taxes on distilled spirits and To-
| haccc. and for other purposes approved
| Jnly twentieth. eighteen hundred and
sixty-eight. a. amended b: subsequent
| acts. be 1uytn,r ..nen'.eu as, i"..""-.
| t. wit:
| That s.r.ioi ,iy. ;... amended 30 that ~"
duplicate statement therein required :" 'r
re,aln by the assistant assessor al t"'
district shall. from and after t.te time y nrn
Ike Office OF said assistant assessor snail
cease. be transmitted by the cOi.acto" %
the Commissioner Of lnterna. EeT"nu".
That section nineteen b" .'n"ah'" 80
that one Of the duplicate ;et''As th..'. .
rcru;rai :. b. sent 70 the assistant assessor
.; tin. .Istric. shall from and after 'ht
.i,ur when the Office .. said assistant a-~''
sor shal! cease. be !r3..sn!ittc! "T The 50.
| loctnr u IL. CniI.r.. .!t!.e. ~ .!'e.i.a.