New-York tribune., 1876-04-21

amend the Revenue laws so as better to insure tne
perfect collection of Government taxes MT. MOT
rson, Democratic Representative of ILLINOIS, mas
prepared bill with this object in view The foi-
lowing is the text of the bill:
Ab to amend the laws relating to internal revenue
Re II enacted by the Senate and House OF Represent
tvcs the United states OF America III III Cousr s 1,on
sembed that the Secretary OF the treasury ag ni ul
the recommendation OF the Commissioners oi 1ger
Revenue impose duties OF store1eeper ana gauge
upon officer where the amount OF spts med h
al the disery 20 which such of1cer may pe tSshi -
not sufficient, in the judgment OF tue Coinnisso ,e
warrant the employment OF officers 10 perform tle
separate duties OF stOrekeeper and gauger 1he 49,
OF the Treasury may issue commission 10 ru.t - t,r
IA siorekeeper and gauger but tine compensation toa
his services soiekeeper ana gauGef eh Iii W before
storekeeper only. And the SAID Queer s%nI' % bi,d
entering upon the discharge OF such duties give y U
In the penal OF not less than S0OVO ioI to and
performance OF the eomOiheu uu'leS VI
SIC Q That any collector of internal revenue or any
dennty collector or other emplOye OF or person act r
such collector who shall issue any stamp OF i t
eating payment of any internal revenue NJ h S r or
payment in ul there or has been made 10 ne oceI i
person issuing the same shall be deemed gug oi d ,
demcanor, and shall be tned ior eaGn a1 STAMP IN adj on 10
the liability OF the collector on ais Official Dohu on m
Of such stamp ana suen from Office
SEC g. That the Revised Statutes OF the United states
be amended follows, namely Ihat secuoh ''' 'o
amended by adding thereto the following; ,. co., oo.
He shall also at the close q each month"; or M zen npe E
moneys nto court on account 81 81 Gass oS a ON suits on
bonds OF collectors OF in elnai reSeau Any, I nym. INTO
and nature Of each case Ge aae o. ~ pnW anI
the snoun account OF costs IL s1e ~ vy ,Diefn nj
portion thereof has been paid by the CLERK 70 any S n,n @
revenue other person The reort sha SION 20 TT @
Che oficeT ED''' .,-,,.,n. ont oil nv
ceptng the number thereof and inserting IN eu thereO
case Of Sickness or absence collector in Of his
temporary disability discharge his duties they a IetSy @
uon another Of his deputies and for the official acts or DO
faults Of such deputies te eSegS@F ana MS Seu' SA
In case Of vacancy occurring Office Of collector the
cessoris appointed and until successor II ai & &oi.G uI m
deputy collector senior In service SHAH Glscake Az
the duties collector and also TIE duties o. dsoorSns
sgent and OF tTo or Or more d,1 nearest the resi-
dnee q the collector When the SaSSy saoT SeGs5I
pTy that e interest Of he Government Teire be
Sy his order direct duties to be perormed by s1Gh
other OF the s3d deputies as ne may & % said duties
are devoed remedy shall he had uron the ohcla bona OF te
fsas Of such deputy acg remedy shall
be had the onci bond Of tae $ S1i as 1 seor
STat Ans ANY GS TO Section AS shall available IFS legal
sentaves suetes to indemnify them 9r loss @ or Gsas
accrng any or omission OF dgy % 1ne gGu 20
That section 3,15l be amended by strkihg out 'he
words; 49,. -. ,,o,.- -,o,. no ,ocosso,,
one or mole inspectors Of tobacco and cigars
And inserting in lieu thereof 49,, ., 49,. .o . -,
such number inspectors Of tobacco and cigars as may Do
Ao 6y striking out the last clause of the section and
inserting IN lieu thereof the words :,,.,, ,,,.,
Each Inspector shan be 10 ave oPn %r s1
with security approved by tie Commissioner OF Kew
such form and for sucn amounts as the commissioner
"5 That Section 1856 be amended by striking out the
The Secretary Of the Treasury shall appoint in every cGee
district where they may be necessary one OF more inter
And Inserting in hen thereof the words.
such number OF internal revenue gaugers as may DO hece
That Sections 3159 and $3.50 be- and they hereby
repealed; and that section 5lo3 oe sIenacd ES m @
out all after the number Thereon, ana inserting III heu
Every Collector within collection district and every in
relating TO the collection of internal taxes are fity exc
os % and panis1enI Of any frauds in relation thereto
for such PURPOSES the collector r. & sI any ~
shall nave power 20 EXAMINE an persons d 0TG7 n I ny S
person produce books and papers or TO appear aG testify
meae md eT he provisions rs which
Sy sie Sgg agP55s 5 20 ee & f % be the % a Of
collector and OF every internal @ Keyens feSu 81 q 10 nop
tency delinquency malfeasaoe III once o aIy
with OF al the facts in each case ana any eh
denee sustaining The SANE from f d sam s3 nT eoec5F R
specto gaurer storekeeper aud he may suspend any cor
in any suspension Of collector as aioIesa the Com
case secretary of the Treasury ior such action as hS
The may Also transfer any inspector gaugcr
soreSeeger from one distley m OF o.sr place Oi 1DS u
SPECIAL TAXES.
SIC g. That nothing contained in Chapter III Of Title
s5 of the Revised Statutes shall prevent the issue, under
such regulations the Commissioner OF Internal Rev
enue may prescribe OF speeatax stamps TO persons car
rynR on the business Of retail dealers in liquor retail
dealers in liquors dealers in tobacco, upon pas
railroad trains or upon sttanDodlb OF otncr o
sells engaged in the business OF carrying passengers
SEC z. That hereafter special tax snail Dc held 70
accrue ON sale of distilled spirits wines, malt
liquors made by person who is not Otherwise dtSier
in liquors, whore such spirits wines, or liquors nave
been received by the person SO selling the same In pay
mCit OF debt, and where such spirits are sold by such
marcel only the special tax OF WnOic
sale liquor dealer wholesale dealer IN malt liquors be
held to apply TO retail dealer Ia LIQUORS or a ret
ing out his entire stock OF liquors III one parcel or ~
parcels embracing not less nan his entire stock OF aus
1919 Of the Revised statutes shall not be held % pro-
hibit reetfer or hquordealer nom purchasing IN quan
titles greater than 20 gallons the distilled spirits sOld i'll
0I So rSaf pararrSnh first OF Section 39l4 Of the
Revised Statutes be amended by striking out the words
zone hundred" IN the hrst line ana inserting IN l1u
tereot the words eighty ana by Striking @ Out an an
serting in lieu thereof the words That che srecal tax
OF brewer sha not be Incurred by the manufacture OF
any product which not subject To tic tax on Ierneted
SEC D. That IL snail be unlawful ~ distilla-
fiOn the spirits absorbed by charcoal ut, used ior
purifying nayOrng distilled spirits, except upon the
premises of the recheT, where sdch SUBSTANCES nave
been used for purifying fayOriug for any TectGef
10 distn the washngs r waste liquor OF Ieiaii hqoor
dealer. violation Of this section shall subject me per
sor so offending to fine OF $1,000 aud 10 penalty Of
double the amount Of tax Imposed upon os1ieo sPFS
for each gallon OF spirits 30 recovered
DUTIES OF RECIIFIERs.
sRc 10 That every rectiner shall, fling with the
Collector his notice intention or continue
business after the passage Of this act and on the rt
day Of each succeeding year. make and execute bond in
form prescribed by the Commissioner of Internal Rcye-
nue with at least surees said bond TO be approved
by the Collector OF the district The penal sum oil SAID bona
shall not be less the o rectihcr WHO reeuhes by
the process redting Of teaching, or bOth, thn
double amount OF tax imposed by law ON tho srlts
that be rectined by such rectner during PeTOd
OF ten days; but IN no case shall the penal
he HE cOudit OF Boid knill
he that the principal shall faithfully comply with all the
poysons Of law in relation TO the duties and business OF
rectdr and shall pay all taxes, penalties incurred, or
fines imposed on him for violation oil any OF the sd pro
visions. new bond may De required IN case OF the
ID Of - Ilar n