Wilmington daily commercial., 1873-01-29
OFFICIAL.
LAWS OF THE UNrTED STATES
wv Congress.


.uAcT To reduce dutiea on imports. and TO reduce
AN Internal taxes, and for other purposes.
ne Il enacted by the Senate aHd House Of RepreseHta
tUes Of s United stdses q ane,sees A., Congress a.
eghteeL hundred and seventy-two, In lieu OF tht
dntiea heretofore imposed by law on the articlei
here farssn Countries, there snail be levied, col
isctsd, and paid the following duties and rates Of
duty, that is 70 says
sxo s1. That the taxes Imposed by section one
hundred and ten Of the act entitled "An act pro
vide intern al revenue 10 support the government 10
pay ntersat on public deot snd IoS Other garpcseh
IvIfour as amended by section nine of the act Of
nly thirteenth, eighteen hundred and sixty-six, to
said and acts amendetory thereof upon the deposits
cantal and circulation OF banks, or persons, asso
Snsness Of busnssa OF banking, shall hereafter be
nId semi. aanuAly, On the nrst day of JAnnary and
he irst day of Juy but the same hhall be ealcnla
td nj the rate per month an prescribed By said
linn so that the for ak months shall not be less
tnan the aggregate would De II the said taxes were
collected MonIay rs sSa seSo sseson
snal not include money bvl rowed Or recefVed from
day TO day, In the usual course OF business, IRON
sny nergon not partner Of or Interested IN he said
hank al, ociation, or firm. ana the exemption from
taY authorised by said section of deposits OF less
t6an ave hundred dollars. mads In the name Of one
npraon In associutIons or companies known IS pro-
Vdeut institutions savingsbanks, sAVings-funds, ,or
ngs-lnstitntionB, Ia hereby extended 70 de-
OAOcoAAAi1b
sso a. That the purposes of charitable charao.
ter mentioned in section tWentyseven OF the act of
InIv fourteenth eighteen hundred and seyahty, are
Intended, and are hereby construed 70 include all
devices and legactes " associations, ustees soce-
tes and corporations established or carried on for
any benevolent religious, or charitable object with
out a view 10 pecnniary profit.
sRc g0 That 30 much OF section one hundred and
seyeatynine Of the act Of July thirteenth eighteen
hundred and sixty-six, az provides for moieties TO
inornefs be- and the same is hereby. repealed; and
Inc Commissioner of Internal Revenue. with the sp-
nroya of the Secretary OF the Treasury is hereby
authorized TO pay such sums, not exceeding in the
aggregate the amount srsiS ~, y
tactinR and Draelng 10 trial and puhishment per-
sons guilty OF violating the revenue laws or conniy-
moi Otherwise provided for by law; and TO this pur
nose there a hereby Appreciated one hundred thou-
sand dollars 20 much thersol y may oe Necessary
out OF any money In the treasury not otherwise ap-
sPo. sS' That section sixty-three of the act APP
proyed July thirteenth, eighteen hundred and si2ty
XIX entitled San act 70 reduce internal taxation,
and TO amend an act entitled IAN act 70 provide In
ternal revenue to support the gosernmens. 70 pay
apprOyed June thrtieth, eighteen hundred and six
u.four and acts amendatory thereof" be amended
by striking out the words 'three hnndred Wherever
t6ey occuP therein andinseting in lieu thereof the
words "nvo hundred;' and by striking out the
words 'under any OF the provisions Of thiD act OF
Of sny aet 10 which thiais an amendment" and In
sertnR in lieu thereof the words "under the prOV-
sons Of any internal revenue act"
SEC That section one nunureu anu hlAly-Onb
of he act entitled IAN act to provide internal reve
nue. TO support the government 70 pay interest on
the public debt and for other purposes" approved
June thirtteth eghteen hundred and aixty-four, be
amended by striking out the words "ths act" CO.
curing after the words stamps Issued s naaer M NC
Prcyslons of snd IS pSsTss can u hs1 'hsfe'i 'ao
sEo. a. fhat alllinternal taxes nov assessed or
liable 70 be assessed against but not collected from,
shpbuders as manufacturers, under section f0ur
OF the act Of March tnirty-drst eighteen hundred
and sixty eight entitled IAN act 70 exempt certain
manufactures from internal taxs ana ier etnsf pnr-
hereby, remitted, and further assessments shail
be made on account thereof.
SEC. 49, That prior to the 1rst day OF January,
eighteen hundred and seventy three 1t shall be the
duty OF the President and he is hereby authorized
and TO reduce the internal revenue
in the United States TO mot exceeding eighty IN
number, and for that purpose he may unite TWO o.
more districts. or States, or Territoriea INTO one
district, and he Shall designate from among the ex-
listing revenue oficers one collector and one asses
for each new district at his discretion he may
by and with the advice and consent oi tne senate
nominate and appoint oficers for eaeh new dis
lrlct: and the collector and assessor 80 designated
or appointed shall give bond according 70 law, aud
the Secretary Of the Treasury is hereby authorized
and required prlorto the first day OF January egh-
teen hundred and seventythree, 70 reduce the num-
ber OF internal reuenue assstant sssessors, nspsc
pOyees In the Internal Revenue bureau TO as ANAL
number as ss consistent with the performance OF
the reduced duties of the SERVICE and hat ne report
10 Congress- al it next session the reduction made
under this such further changes In the organ
ization Of the internal revenue service as Will pro-
SEC. a. That all suits and proceedings for the re-
cnvery Of any internal tax alleged TO have been er
ToneOusly assessed or COLLECTED or any penalty
claimed 10 have been collected without authorityor
for any sum which is alleged was excessive, Or 10
any manner wrongfnl collected @ sns IL os io sC
crued and not after and all claims for the refund.
ing Of any internal tax or penalty sha De presented
to the Commissioner Of Internal Revenue within
two years next after the cause Of action accrued
and after: Prouided That action for claims, which
have accrued prior TO the passage OF Lnis act sns
be commenced In the courts or presented to the
Commissioner of Internal Revenue within one year
from the date OF said passage And PROVIDED turther
That where a claim shall be pending before siid
Commissioner the claimant may bring his action
within one year after such decision and not aiter
And Propided further That no right OF action barred
by any statute now in force shall be revived BY any
thing herein contained.
SEC IS. That the Secretary of the Treasury Is
hereby authorized and directed carefuiy 10 revise
and prepare for publication the Internal revenue
laws In force after the passage OF This act with
csndmens ncoTporSstesG sor IN pefsrsnoe aea WIN
proper index; and that the same be printed a. soon
as practicable by the Congressional Printer. That
the use OF the House Of Representatives. two thou
sand for the use Of the Senate and three Thousand
for the use the Commissioner OF the Internal Rev
enue. s.
SEC. a. That all acts and parts Of acts ineonaist-
ent with the provisions OF this act are hereby
ed: pTOpided, That all the provisions OF said set,
shall be in force for levying and collecting all taxes
properly assessed or liable 10 be assessed or aceru-
lug under tile PROVISIONS OF IOrLbr hctbi to tlBht W
which has already accrued, or which may hereafter
accrue under said acts, and for maintaining. con-
tnulng, and enforcing liens, nnes, penalties, and
fO1eltures incurred under and by virtue thereof.
And this act shall not be construed to affect any act
done, right Ia hereby saved and all suits and prose-
cutlOns for acts algeady done In violation OF any
former act or acts of Congress relating 10 tho sub
lects embraced in this act may be commenced OF
proceeded with in ike manner as If this act had not
been passed: PrOuidsd, Thai whenever the duty i'm
posed by any existing law shall cease In conse-
quence of any limitation therein contained before
the respective provisions OF this act shall take ef-
feet, the duty tax shall be. and is hereby
continued until such provisions OF this act shall
take effect; and where any actis hereby repealed,
NO duty OF tax imposed thereby shall be held TO
Cease In consequence Of such repeal until the re.
speCtye corresponding provisions OF this act shali
SIC A. That this act shall take effect on the frst
day Of August eighteen hundred and seventy-two,
except where otherwise provided. and the Com;
missioner or Internal Revenue Is hereby autnoriHeu
y make, with the approval OF the Secretary OF tne
treasury, all such regulations not In eonnct Win
any provision of law as may become necessary by
reason OF any changes In the Internal revenue laws
made by this act
Approved, June 8, 1sTa
(CoEoLUDKDD
GENERAL NATuRR, No. bsl