Year: 1863




TPuDL1c No. TAI


An Act to amend an Act entitled An act to
provide Internal Revenue to support the
Government and pay Interest on the Pub
lie Debt" approved July first, eighteen
hundred and sixty-two, and for other Pur-
poses.


Be IL enacted by tie Senate and House 0f
Representatives ofMe Un;ted States ct Amer-
ica in Congress assembled, That An act
to provide internal revenue to support the
Government and pay interest on the public
debt" approved July Ar>t, eighteen hundred
and sixty-two, be, and the sane hereby is,
amend ed as hereinafter set forth, name
ly:-


That whenever any written notice, or 9TH
er instrument in wiring. is required. the
same shall b. lawful if written or partly
written and printed.


That section eleven be, and hereby is,
amended SO as to authorize assis ant asses
sors to perform any duties therein imposed
upon assessors.


That section nineteen he so amended that
the deputy collector, as well as the clec'or,
may perform all the duties required Of the
said collector in the said section and any
notice required by said section to persons
who neglect to pay their taxes may be sent
by mail or left at the dwelling or usual places
Of business of such persons, if any they have,
written or printed, and said notice shall s'ate
the amount of duty or tax for which such
persons are liable, including the ten per cent
UNI additional, as provided for in said section,
demanding payment of the same; and with
respect to all such duties or taxes as arr not
included in the annual lists as provided for
in said section, demanding payment of the
same; and with respect to all such duties or
taxes as are not included in the annual liss
as provided for in said section, and all taxes
and duties the collection of which is not 9TH
erwise provided for in said act, it shall be
the duty of each collector in person or by
deputy to demand payment therefor, in the
manner provided, within ten days from and
after the expiration of the time within such
duty or tax should have been paid; and any
copy of distraht shall be left at the dwell
ling or usual place of business OF the own
er or possessor of the property distraincd !:
Proridrd. That such special demand shall
not be necessary in respect to taxes assessed
by section seventy-seven of said act.


That section twenty eight be, and hereby
is amended by striking out the words - for
felt and pay the sum of five hundred dollars"
and inserting in lieu thereof "upon convic
ton thereof by a court of competent juris-
diction, forfeit and pay the sum of five hun
dred dollars, or be imprisoned for term not
exceeding two years, at the discretion of the
courts"


That section forty-three be amended by
striking out the following words "and any
person who shall use any cask or packages
so marked, for the purpose of selling spirits
of quality different from that so Inspected
shall be subject to like penalty for each
cask or package SO used," and inserted in
lieu thereof "and any person who shall
fraudulently use any cask or package SO
marked for the purpose of selling any other
spirits than that 70 inspected, shall be sub
ject to like penalty. as provided for each
cask or package SO used.'


That section forty four be, and hereby is,
amended, by striking out the words g to be
contiguous to such distillery."


That section fifty-fve be, and hereby is,
amended by inserting after the words :" shall
not be paid at the time of rendering the ac-
count Of the same, as herein required" the
words or at the time when they shall have
become payable"


That section sixty-four be, and hereby is,
so amended, " That no license shall be re-
quired of an attorney having taken out IL
cense as such in consequence of being en-
ployed to purchase, rent, or sell real estate.
or to collect rent thereon for others in the
ordinary course of business in paragraph
number sixteen by inserting after the
word taverns," the words, "or eating
houses" by adding to paragraph number