New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-27
and for other purposes approved March
aaoo,d eighteen hundred and sixty-seven.

act imposing lakes on u1Su1A4eu epAlits
and tobacco, and for other purposes,
anproyed July twentieth, eighteen hundred
and slxtv eight, as amended by section
tbirty-one of an act entitled An act TO tc
duce duties on imports and TO reduce IN
,ernal taxes. and for other purposes" APP
proved June sixth, eighteen hundred and
seventy two.
Upon legacies and SUGGESTIONS, and OF all
other internal revenue taxes liable 30 be as
sessed, or accruing 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 Oh lists are now collected and &C
counted for.
SEC. 3. That all special taxes imposed by
law, accruiDg 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 COmmls-
sioner 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 Tor 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, so tar as appL-
cable, are hereby extended, so as to in
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 ID any
business aVOcatiOn, or employment. who Ia
thereby made liable to a special tax. except
tobacco peddlers, shall place and keep CON
I LIZ y, ..C,+'
business all stamps denOting the payment o!
said special tax: and any person who shall,
through negligence. fail 20 so place and
keep said stamp shall. upon conviction. be
sentenced to pay penalty equal to 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 wIl!fui neglect or re
tusal, then the penalty shall be double the
| amount above prescribed; provided. that
nothing contained III 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 dong
| anv act for the exercising, carrying on or
| doing of which special tax is imposed by
| law, without the payment thereof.
| SEC. 4. That each collector of internal
revenue Shall, uJutE ItSN4dtlpuS VI tht
| Commissioner Of Internal Revenue, place
and keep conspicuously in his office. 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 and ten
of an act entitled An act 20 provide IL
ternal revenue to support the government.
to pay interest on the public debt. aud tor
other purHGses," approved June .hutIeth.
| eighteen hundred and sixtg fOur. as subsc-
! uuentlv amended. be so amended that th"
returns therein required t. be made shall ne
made and rendered semi-annualIy ON the
first day Of December and the ti.st day OF
June. in duplicate: one copy Of which shall!
De transmitted to the collector of the proper
district, and one copy TO the Commissioner
of Internal Revenue.
SEC 6. That the act entitled IAN act i'm
! posing taxes on distilled spirits and to-
| baceo. and for other purposes" approved
| July twentieth, eighteen hundred ana
! sixtv-eight. as amended by subsequent
| acts. be further amended as follows.
to wit:
That section five be amended so that the
| duplicate statement therein required 20 be
retained By the assistant assessor OF the
| district shall. from and after the time when
| the Office Of said assistant assessor shall
cease, Ue transmitted 10y tie collector to
| the Commissioner Of Internal Revenue.
| That section nineteen be amended 50
| that one of the duplicate returns therein
required to be sent TO the assistant assessor
| OF the district shall, from and after the
| time when the office of said assistant asses
scr shall cease. be transmitted by the col
lector to the Commissioner Of Internal
| Revenue.
That section twenty-eigtt be so amended
| that all of the additional commission OF one
| halfot one per centun therein allowed 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; provided, that the total ne; com
| pensaton OF collectors as now fixed by law
| shall not be thereby increased.
That section tifty-nine be so amended
| that in case any peddler refuses to exhibit
| a proper certificate from the collector Of his
| or her district, and fails 70 show cause why
! the property seized shall not be forfeited.
| proceedings for its forfeiture shall be taken
and had under the general provisions oI
| the internal revenue Jaws relating to 10r-
| FIXTURES.
| That the provisions Of section one hun
| bred and three be extended and made APP
| plcable 10 the provisions Of this act.
SEC. I. That section forty three OF an act
! entitled IAN act to reduce duties on imports
| and to reduce internal taxes. and for other
| purposes, approved June sixth. eighteen
hundred and seventytwo, be. and the same
j. hereby, repealed.
SEC s. That the Commissioner of Inter
nal Revenue shall, under the direction OF
the Secretary of the Treasury, require that
! each collector OF internal revenue shall. be-
fore entering upon the duties prescribed by
this act. give additional bond, conditioned
that said collector shall faithfully perform
the duties Of his Office according to the pro
| visions OF existing laws or of laws hereafter
| enacted.
SEC. O. That the Commissioner of Inter
nal Revenue be. and hereby is, authorized
| to designate one OF the heads of division as
chief clerk Of the bureau without additional
| compensation.
| Approved December :. 1872.