New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-02-26
OF F. ICI A L..
Laws Of the United States Passed at the
Third Session of the FOrty-Second
GENERAL NArURE-NO. 3.

AL 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 ana
seventythIee, or at such time pLlor thereto,
in the districts respectively. as the Commls-
si0ner of Internal Revenue may find practi-
cable. the offices of assessor ana assistant
assessor Of internal revenue shall cease to
exist: thereupOn all duties imposed Dy 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
| enua to be performed by them or their
| deputies; and that a. 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 70 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 70 such revenue Off
| Ger as NAV be designated by the Commis-
sioner OF Intecna. Revenue for that pur.
| pose al! 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 hi- final account
| an inventory thereof in detail, with the re-.
ceiDt OF said revenue officer therefor: and
from the time set for said transfer. his
office and that Of his assistants shall cease.
SEC. ,. That tie Commissioner of Inter.
nal Revenue is hereby authorized and re-.
quired thereafter to make tie inquiries de.
Examinations and assessments o. the follow.
Ing taxes, 70 wit:
For deficiencies imposed by the provi.
sions of section twenty OF an act entitled
IAN act imposing taxes on distilled spirits
\ IL.
proved July twentieth. eighteen hundred
and sixty-eight. as amended by subsequent
acts.
Semi annually. 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 and sixty.
four. as amended and supplemented by
subsequent acts.
Upon articles provided for in section
five, and in the first proVlsO 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, ghteen hundred and s!xty-seven.
Upon tobacco, snuff and cigars, provided
| for in section sixty OF an act entitled can
act imposing taxes on distilled spirits
! and tobacco. and for other purposes"
| approved July twentieth. eighteen hundred
| and sixty eight, as amended b. section
| thirty -one OF an act entitled IAN act to re.
| duce duties on imports and to reduce IN.
| ternal taxes. and for other purposes" ap.
! proved June sixth. eighteen hundred and
seventy-two.
Upon legacies and SUGGESTIONS. and Of a.,
| other internal revenue taxes liable to 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 on lists are now collected and &C.
| counted for.
SEC. 3. That all specia; ia xes imposed by
| law, accruing after April thirty. eighteen
| hundred and severty-thret. including the
| tax on stills. or worms. shall. BE paid by
| stamps deno:iny the tax. ana the Commits
| soner Of Interna! Revenue is hereby author.
| lied and required 20 procure appropriate
stamps tor the pavmen: OF such taxes: and
| the provisions o. section twenty-siX and
one hundred and one Of an &C: entitled.
| IAN 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. fermented
liquors. tobacco and cigars. 50 far as appli.
cable, are hereby extended. so as to III.
clude such stamps. and the Commissioner
of Internal Revenue shal! have authority 70
make all needtul rules and regulations rela-
tive thereto. Every person engaged in any
business, avOcatiOn. or employment. who is
thereby made liable to a special tax. except
tobacco peddlers, .hali place and keep con-
spicuously in his establishment. or place OF
business all stamps ienoting the payment of
said special tax; and any person who shall.
through negligence. tai Ia 50 place and
keep said stamp shall. upon conviction. be
sentenced to pay penalty equa! to the
special tax for which his business rendered
him liable. and the costs o. 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 wi.!tul 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 Going
any act for the exercising. carrying on or
doing of which a 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 cOnspicuOusiy 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 bus!-
hess for wh;cL ssich s.eeia. .aAe, have been
paid.
SEC ). That section o:l. hundred and ten
o! an act entitled. An &C: - provide III
ternai re:enue to surpur: the government.
20 pay Interest on She nUh!!c debt. ami FOR
other par "0sr3. approved june thItieth.
eighteen hundred and s!Xtytour. as subsc.
Guentlv amended. BE So amended that the
returns therein required t9 be made sl.al! ne
made and rendered Semi-anrual!y On the
first day Of December and the first day OF
June. in duplicate: one copy OF which shall
be transmitted to the collector of the proper
district. and one copy 10 the Commissioner
OF Internal Revenue.
SEC i. Tia. the act entitled "An act I'M
posing taxes on distilled spirits and to-
bacco, and for other purposes. approved
Julr twentieth. eighteen hundred and
sixty-eigh:. d. amended by subsequent
acts. be further amended as follows.
- wiz:
That SECTION sc De amended so tina. the
duplicate statement therein required 20 he
retained by the assistant assessor o: the
district shall. from ana after the time when
the Utfice OF said assistant assessor shall
cease. i. transmitted by the collector -
the Commissioner of Iu'erna. ReTenue.
That section nineteen be amended "a
that one OF the duplicate returns therein
required to b. sent - the assistant assessor
81 tn. dl~tvlC' -ha ]. from and after Ike
:linc when The Office %: said assistant asses
A.S t.' hut r,v, rad q