New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-08
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 i'll Congress assembled, That on
the first day of July, eighteen hundred and
seVenty-three. or al such time prior there to,
i'll 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; thereup0n 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. 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.
mites; and that each of said assessors shall.
PRIOR 10 the date atore said, and at the time
set therefor by the Commissioner Of Inter.
nal Revenue, transfer 10 such revenue Off
Ger 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
an inventory thereof in detail, with the re-
! Ccipt OF said revenue officer therefor: and
| from the time set for said transfer, his
office and that Of his assistants shall cease.
SEC =. That the Commissioner OF Inter-
mai Revenue !. hereby authorized and re
! quiIcd thereafter to make the inquiries, de-
examinations and assessments OF the follow
| ing taxes, 10 wit:
sor deficiencies imposed BY the provi-
SONS 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 eight, Is amended by subsequent
acts.
Semi annuaiiy, upon the deposits. CAPT
| tai and circulation of each person, bank,
association. company, or corporation en-
aged 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
ernment and to pay interest on the public
debt. and FOR other purposes" approved
June thlrtleth, eighteen hundred and sixty.
tour. 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 20 internal revenue,
and for other purposes" approved March
second, eighteen hundred and sixty-seyen.
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 Othe. purposes"
approved July twentieth. eighteen hundred
and sixty eight, az amended By section
thirty-One OF an act entitled IAN act to re.
| ducc duties on imports and TO reduce in.
ternal taxes, and for other purposes" az.
proved June sixth, eighteen hundred and
seyenty-two.
Upon legacies and SUGGESTIONS. and of all
other internal revenue taxes liable to be as.
sessed. or aceruing uader the provisions OF
former acts: and the said Commissioner
shall certify such assessments. when made.
to the proper collectors. respectively. who
| shall proceed 10 collect and accoun: Tor
taxes certified in the same manner as as.
| ses>nents on lists are now collected and ae
counted for.
SEC. >. Tia. all special taxes imposed by
Law. accrung 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 Commas
sioRCr 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.siX and
| one hundred and one OF an act entitled,
AN act imposing taxes on distilled spirits
| and tobacco, and fOG other purposes ap.
proved July twentieth, eighteen hundred
and sixty eight, and all other provisions of
! law relating 10 the preparation and issue OF
! stamps fox distilled spirits. ttrlnented
| liquors. tobacco and cigars. SO far as appl,-
! cable, are hereby extended, SO a. TO in
| clule Such stamps. and the Commissioner
of Internal Revenue shall have authority to
make all needn't rules and regulations sela-
! tive thereto. Every person engaged in any
| business. avocatiOn, or employment, who is
! thereby made liable 10 "a special tax. excep.
| tobacco 1cddlerS, shall place and keep con
! spicuously III his establishment or place of
| bushes. all stamps denOtiDg the rayment q!
! said special tax: and any person who shall,
| through negligence. fan to SO place and
! keep said stamp shall, upon conviction, be
| sentenced 20 pay a penalty equal to the
! special lax for which his business rendered
! huu liable. and the costs OF prosecution:
! but III no case shall said penalty bc less
! than ten dollars. And where the failure
| to comply with the foregoing provision of
law 8hal! be through wiiltul neglect or re.
| tusal. 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 doing
any act for the exercising, carrying on or
doing Of which q 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 conspieuously in his office, for
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 sUeeia! taxes have been
paid.
SIC. ). That section one hundred and ten
of an act entitled An act 70 provide III.
ternal re"enuc to support the government.
TO pay interest on the public debt. and for
other purposes" approved June thItieth.
eighteen hundred and siXty-!oUr, as subse-
uuently amended. he so amended that the
returns therein required t. be made shall he
made and rendered semiannualy on the
first day Of December and the first day OF
June, il duplicate: one copy of which shall
he transmitted TO the collector of the proper.
district. and one copy to ti.. Cumn.sf .oner
of Internal RevenUe.
SEC q. That the act entitled An ac. i'm
posing taxes on distilled spirits and 10.
haoco. and tor Othe! purpose. approved
JAY twentieth. eighteen hundrei and
s!E'y"ight. as amended ~ -ubs.ruen'
ac's. be further ...e uieu - follows.
Wit:
Iha; section i've he amended 80 thai sIl..
duplicate statement therein require. :, BE
retained by the asss'a:l. ass.s.ac o: the
dis -ict shall. from an! AFTER the tim" when
the office Of said assistant assessor shall
cease, be transmitted b.; the colectn. 10
The Commissioner o, Internal ReVanUc.
That section nineteen BE amended -
that one o: 'he duplicate itt;rn- therein
r"Gn!rei 20 be sent I" the as.i-tan. asscssor
81 the district shall. from and after the
time when the office Of sad assistant asses
-or shall cease. We transmitted bv III. col
'"c'"r to tie Comni. >ipncc q: I..eras.
X venue.
That section twensv-.iyit !,.- so amended