Year: 1866

May next and on the first Monday of May in each |
succeeding year, direct and cause the several as.
sstant assessors to proceed through every part of
their respective districts, and inquire after and |
cOncerninfi all persons being within the assess |
liable license duty under the provisions of this
act or OF the act to which this is in addition and
assess such persons as in said acts is required
And all liaenses so assessed shall continue in |
force until the first day of May next succeeding.
And all licenses granted after the first day of May
in any year shall expire on the first day of May |
following, and shall be issued upon the payment |
of ratable proportion OF the whole amount OF |
duty imposed for such license; and each license !
SO granted shall be dated the first day of the |
month i'll which it is issued: Provided, That any |
person. firm, corporation that on the first day |
of May next shall hold uneXpired license, shall
be assessed a rltable proportion for the time be- |
tween the expiration of the license and the first
day OF May, eighteen hundred and sixty-four.


See TO- And be it further enacted, That in any |
collection district where, i'll the Judgment of the
commissioner of internal revenue the facilities |
for procurement and distribution of stamped |
vellum, parchment or paper, and adhesive stamps
are shall be insufficient the commissioner, as |
aforesaid, is authorized to furnish, supply, and
deliver to the collector of any such district |
suitable quantity or amount of stamped VelluIn
parchment, or paper, and adhesive stamps, with
out prepayment therefor, and shall allow the
highest rate of commissions to the collector al
lowed by law to amy other parties purchasing the
same, and may, in advance, require OF any such
collector bond. with sufficient suretles to sn
amount equal to the value of any stamped velum,
parchment paper, and adhesive stamps which
may be placed in his hands and remain unaccoun-
ted for, conditioned for the faithful return, when
required, of all quantities amounts un-
disposed OF, and for tue payment, monthly, OF all
quantities amounts, sold or not, remaining on
hand. And it shall be the duty of such collector
to supply his deputies with, or sell to other par
ties within his district who may make applIca-
ton therefor, stamped veium, parchment or pa
per, and adhesive stamps, upon the same terms
allowed by law, under the regulations of the
commissioner of internal revenue, who is hereby
authorized to make such other regulations, not
Inconsistent herewith, for the security of the
it..fS and hntt iafJn N
ti.e public in relation to the matters hereinbefore
mentioned, as he may judge necessary and eXpe-
dient: Provided, that no instrument, document,
paper made, signed, or issued prior to the first
day of June, Anno Domini eighteen hundred and
siXty-three, without heing duly stamped, or
having thereon adhesive stamp to denote the
duty imposed thereon, shall, for that cause, be
deemed invalid and of no effect: And provided,
That no instrument, document, writing, or paper,
required by law TO be stamped, signed, or issued,
being duly stamped prior to the day aforesaid, or
any copy thereof shall be admitted or used as
evidence in any court until legal stamps demo-
ting the amount of duty charged thereon, shall
have been affixed thereto used thereon, and the
initials of the persons using atliNing the same,
together with the date when the same is so used
affixed, shall have been placed thereon by such
person. And the person dersiring to use any
such instrument, document writing, Or paper as
evidence, or his agent or attorney, is authorized
in the presence of the court to stamp the same as
heretofore provided by law.


Sec. Il. And be it further enacted, That, in ad
dition to the cOmpensation now allowed to col
lccturs for their services and that Of their depu
lies, there shall be allowed their necessary and
reasonable charges for postage actually paid on
letters and documents received or sent and eX


c!vsivcly relating to official business; and in cal


cu3ii:inu the commission of collectors of internal
revenue in districts whence distilled spirits
shipped TO be sold III other districts in pursuance
of the provisions of the act to which this act is
an amendment the amount OF duties due on the


quantity OF spirits shipped shall be added to


the principal on which the commissions of such


collectors are calculated, and corresponding
amount shall be deducted from the principal sum


O which the commissions of the collectors in the


districts to which such spirits are shipped are


calculated: Provided, however, That the salary


OF collector shall exceed ten thousand dollars,


Ill the aggregate, or more than five thousand dol


lars exclusive OF the expenses OF administering


the Office.


Sec. IS And be it further enacted, That it shall


be the duty OF the commissioner of internal


venue 10 pay over to the treasurer OF the United


States, monthly, otIener, if required by the
Secrct:ry of the Treasury, all public moneys


which nlay come into his hands or possession. tor
which the treasurer shall give proper receipts and
keep faithful account, and at the end of each


month the commissioner, aforesaid, shall
render true and faithful accounts of all public
moneys received or paid out, or paid to the treas
urer of the United States, exhibiting proper YOU
chcrS therefor, and the shall be received and
examined by tic fifth auditor OF the treasury, who
shalt thereafter certify the balance, if any, and
transmit the accounts, with the vouchers and
certificate, 10 the first comptroller for his decision
thereon; and the commissioner, as aforesaid, when
such accounts are settled as herein provided for,
shall transmit copy thereot TO the Secretary of
the Treasury. He shall at all times submit to
the Secretary of the Treasury and the cOmptroller
either of them, the inspection of moneys in his
hands, and SHALL prior to the entering upon the
duties OF his Office, execute a bond, with suffi-
cient Suretes, to be approved by the Secretary OF
the Treasury, aud by e first comptroller, in a
sum of not less than one hundred thousand dol
lars, payable to the United States, conditioned
that said commissioner shall faithfully perform
the duties of his office according to law and shall
justly and faithfully account for and pay over to
the United States in obedience to law and in


Nlin. nrHa of
Secretary of the Treasury, all public moneys which
may come into his hands possession, and for
the satekccping and faithful account ofal stamps,
adhesive stamps or Vellum, parchment or paper
bearing stamp denoting any duty thereon;
which bond shall be filed i'll the office of the first
comptroller of the treasury, and such commits
SOner SHALL from time to time, renew strengthen,
and increase his official bond as the Secretary OF
the Treasury may direct.


Sec 19. And be it further enacted, That the
President shall appoint in the department of the
treasury, by and with the advice and consent of
the Senate, Il competent person, who shall be
called the deputy commissioner of internal
venue, with an annual salary of twenty five hun
dred dollars, who shall be charged with such
duties in the bureau of internal revenue as may
be prescribed by the Secretary of the Treasury,
as may be required by law, and who shall act
commissioner of internal revenue in the alb
of that officer and exercise the privilege OF
franking all letters and documents pertaining to
the Office OF internal revenue.


Sec. 20. And be it further enacted, That the
Secretary of the Treasury may appoint not eX-
ccediDtr three revenue agents whose duties shall
be under the direction of the Secretary of the
Treasury, to aid in the prevention, detection, and
punishment Of frauds upon the revenue, who shall
be paid such compensation as the Secretary of the
Treasury may deem just and reasonable, not eX-
ceednEc tyTo thousand dollars per annum. The
above salaries to be paid in the manner
are other expenses for collecting the revenue


See q. And be it further enacted, That the
President of the United States be, and he is here


by. authorized to appoint, by and with the advice
and consent OF the Senate, a competent person,


who shall be called the cashier of internal duties.


with q salary of twenty-five hundred dollars, who
shall have Charge of the moneys received in the


Office of the commissioner of internal revenue,


and shall perform such duties may be assigned


to his office by said commissioner, under the re-


guiaiors of the Secretary of the Treasury, and


before entering upon his duties cashier he shall


give bond with sufficient sureties, to be APPROX


cd by the Secretary of the Treasury and by the


solicitor that he will faithfully account for all the


moneys, or other articles of value, belonging to


the United States, which may come into his


hands, and perform all the duties enjoined upon


his office, according to law and regulations, as


aforesaid; which bond shall be deposited with the


first comptroller of the treasury.


See q. And be it further enacted, That in lieu
OF the pay allowed by law the several assessors,
from the date of their appointment, shall be al


lowed and paid salary of fifteen hundred dollars
per annum, payable quarterly, and IN adQ.tlon