New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-07
GENERAL NATURE-No. ;.
An act for the reduction of officers and eX-
penses of the internal revenue.

A'ENLhA. -NAi -
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
seventythree. or at such time prior thereto,
IN the districts espectively. as the Comml--
siouer of Internal Revenue may find practi-
cable, the offices of assessor and assistant
assessor Of internal revenue shall cease 10
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 inn
posed upon collectors of internal rev
enue, TO be performed by them or their
deputies: and that all returns and Sc
ports required by law TO be made 10 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 Off.
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 III that of any of his assistant as
SCISSORS, and shall file with his final account
an inventory thereof in detail, with the re-
cclpt OF said revenue officer therefor. and
from the time set for said transfer. his
office and that of his assistants shall cease.
SEC. . Tha: the Commissioner OF Inter.
nal Revenue is hereby authorized and re
quiIed thereafter 10 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
| IAN act imposing taxes on distilled spirits
and tobacco, and for other purposes APP
proved July twentieth. eighteen hundred
AMI siYty-ei.ht. as amended by subsequent
acts.
Semi annually. upon che deposits. CAPT
tal. and circulation oil each person, bank,
association. company. or corporation en-
gagged in the business of banking, imposed
by the provisions CT section one hundred
and ten ot an act entitled IAN 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 thirtleth, eighteen hundred and 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 20 amend
| existing laws relating 90 internal revenue,
and for other purposes. approved March
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-one Of an act entitled IAN act 20 re-
| dUce duties on imports and 90 geduce in
,ernal taxes. and for other purposes" ap.
| proved June sixth, eighteen hundred and
! seventy-twO.
Upon legacies ana SUGGESTIONS and Of all
other internal revenue taxes liable to be as
| scssed, or accruing under the provisions of
| former acts; and the said Commissioner
| shall certify such assessments, when made,
20 the proper collectors, respectively, who
| shall proceed 10 collect and account tor
| taxes so certified in the same manner as as
| easements on lists are now collected and ac
! counted for
| SEC. }. That all special taxes imposed by
, law. accruiug 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.
! soner of Internal Revenue is hereby author
! lied and required 20 procure appropriate
! stamp. for the payment of such taxes: and
| the provisions OF section tWenty-.X and
! one hundred and one of an act entitled
IAN act imposing taxes on distilled spirits
and tobacco. and for other purposes APP
| 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, SD far rs appl!-
| cable, are hereby extended as TO III
! clude such stamps. and the Commissioner
| OF Internal Revenue shall have authority TO
make all needtul rules and regulations rela-
tive thereto. Every person engaged in any
| business. aVOcdtlOn, or employment, who Is
| thereby made liable to q special tax. except
tobacco peddlers, shall place and keep CON
| spicuouslV in his establishment or place of
| business all stamps deAUting 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 70 pay penalty equal TO the
| special Tax for which his business rendered
INN liable. and the costs OF prosecutions;
| but in nc case shall said penalty be less
| than ten dollars. And where the failure
to comply with the foregoing provision of
| law shat! be through wilful neglect OF re-
tusal, then the penalty shall! be double the
| amount abOys 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
! 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 FOX wh!ci. sUch spec!a! taxes have been
paid.
| SEC. > THAT section one hundred and Ger,
OF an act entitled IAN act 10 provide in.
| tcTnal re"enue to support the gGsernment,
! to pay interest on the public debt. and for
| other purposes. approved June thirteth.
! eighteen hundred and siXty-fOur. as suisse.
ruent}y amended. be so amended that the
returns therein required To be made shall! be
made and rendered semi-annuallr Oh the
, first day Of December and the first day of
! June. III duplicate: one copy Of which shall
! he transmitted 10 the collector OF the proper
district. and one copy t" the Commissioner
of Internal Revenue.
SIC. d. That the az. entitled AN ac. i'm
, posing taxcs on distilled spirits and 70.
hacco. and for other purposes" approved
July twentieth. eighteen hundred and
s!Xty-.igh'. a. amended by subsequent
acts. DE further amended IS follows.
I, vii:
Tha: sec,io; five be AMENDED! so that the
| duplicate statement therein required TO ne
| retained by the assistant assessor o. The
| histT!c: sha,. from and after the time when
| the Office q: SAID assistant assessor shall
cease. i.e transmitted by the collector to
| the Commissioner Of Internal Revenue.
| That section nineteen be amended 50
that one o: the duplicate returns therein.
| required 20 be sent ~ the assistant assessor
| Q! THE district shah. from and after the
| time when tie oti.ce of SAID assistant asses.
| sor shall cease. .e transmitted by the col
! lectoE ~ :.e Commissioner o. I4tc!na!
! Revenue.