AN ACT To provide internal reveine to support the government, to pay interest on the public. debt, and for. other purposes, approved June 30, 1S64, as amended by the not of March 3, 1865; including sections, relating to the collection of internal revenue, from.other acts. Be it enaoted by the Senate and House of Representatives of the United States of America in Congress assembled,: That, for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes, imposed by this act, or which may Commissionerof hereafter be imposed, and of assessing the same, the Commissioner Internal Revenue. of Internal Revenue, whose annual salary shall be four thousand Salary. dollars, shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, di- Dutiesandpowrections, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide cotton marks, hydrometers, and proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps, from time to time, as occasion shall require. IHle may also contract for or procure the printing of requisite forms, decisions, regulations, and advertisements; but the printing of such forma, decisions, and regulations shall be done at the public printing office, unless the public printer shall be unable to perform the work. [And the Secretary of the Treasurymay, at any time March 3, 1865, prior to the first day of July, eighteen hundred and sixty-six, 20Scretar of the assign to the office of the Commissioner of Internal Revenue such Treawury to assign clerkS. number of clerks as he may, deem necessary, or the exigencies of C0ummissioner the public service may require; and the privilege of franking all may frank letto~rs pertaining to the letters and documents pertaining to the duties of his office, and of business of tlew ofreceiving free of postage all such letters and documents, is hereby dcc. extended to said Commissioner.], GENERAL PROVISIONS. SEC. 2. And be itfurther enacted, That it shall be the duty of the Commissioner of Internal Revenue to pay over daily to the, Commissioner to Treasurer of the United States all public moneys which my copme daily. into his possession, for which the Treasurer.-shall give proper reZeipts and keep a faithful account; and at the end ofeach month Aecco,nts to be rendered monthly the said Commissioner shall render true and faithful tccounts of of all moneys reall public moneys received orpaid out, or paid to the Treasurer ceivedorpaidout. of the United States, exhibiting proper vouchers therefor, and the Auditing of ac same shall be received and examined by the Fifth Auditor of the counts. Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the Copy of each ac- First Comptroller for his decision thereon; and the said Commiscount when settled to be sent to Sec- sioner, when such accounts are settled as herein provided for, shall' retary. d a transmit a copy thereof to the Secretary of the Treasury. He Comptroller may shall at all times submit to the Secretary of the Treasury and inspect moneys the Comptroller, or either of them, the inspection of moneys in hands. his hands, and shall, prior to the entering upon the duties of his Commissioner to office, execute a bond, with sufficient sureties, to be approved by give bond. the Secretary of the Treasury and by'the First Comptroller, in a sum of not less than one hundred thousand dollars, 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 compliance with the order or regulations of the Secretary of the Treasury, all plublic moneys which may come into his hands or possession, and for the safekeeping and faithful account of all stamps, adhesive stamps, or vellum, parchment or paper bearing a stamp denoting any duty thereon, which bond shall be filed in the office of the First Comptroller of the Treasury. And such Commissioner shall, irom time to time, renew, strengthen, and increase his official bond as the Secretary of the Treasury may direct. March 3, 1865. [SEC. 3. And be it further enacted, That from and after the thirtieth day of June, eighteen hundred and sixty-five, the gross amount of all duties, taxes, and revenues received or collected by virtue of the several acts to provide internal revenue to support the government and to pay the interest on the public debt, and of any other act' or acts' that may now or hereafter be in force conAll duties to be nected with the internal revenues, shall be paid by the officers, paid daily into the collectors or agents receiving or collecting the same daily into the treasury 6fter treasury of the United States, under the instructions of the Secretary of the Treasury, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description whatever, anything in any law to the contrary notwithstanding. And all moneys now directed by law to be paid to the Commissioner of Internal Revenue, including t:hose derived from the sale of stamps, shall be paid into the treasury of the United States by the party making such payCertificate of de- ment; and a certificate of such payment, stating the name of the positto bereturn'd depositor, and the specific account on which the deposit was made, signed by the treasurer, assistant treasurer, designated depositary or proper officer of a deposit bank, and transmitted to and received by the Commissioner of Internal Revenue, shall be deemed a compliance with the law requiring payment to be made to the Commissioner, any law to the contrary notwithstanding: Provided, That in districts where from the distance of the officer, collector or agent receiving or collecting such duties, taxes, and revenues from a proper government depository, the Secretary of Secretary may the Treasury may deem it proper, he may extend the time for extend timeincer. making such payment, not exceeding, however, in any case, a period of one month.] DeputyCommis. SEC. 3. And be itfirther enacted, That the Deputy Commis-.ioner. sioner of Internal Revenue, whose annual salary shall be twentyDuties and pow- five hundred dollars, shall be charged with such duties in the Bureau of Internal Revenue as may be prescribed by the Secretary of 3 the Treasury, or as may be required by law, and shall act as Commissioner of Internal Revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of Internal Revenue. SEC. 4. And be itfurther enacted, That the Secretary of the Treasury may appoint not exceeding ten revenue agents, whose Revenue agents duties shall be, under the direction of the Secretary of the Treas- Duties. ury, to aid in the preveation, detection, and punishment of frauds upon the internal revenue, and in the enforcement of the collection thereof, who shall be paid, in addition to the expenses necessarily incurred by them, such compensation as the Secretary of the Compensation. Treasury may deem just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue. SEC. 5. And be itfurther enacted, That the Secretary of the Treasury may appoint inspectors in any assessment district Inspectors. where in his judgment it may be necessary for the purposes of a Duties. proper enforcement of the internal revenue laws or the detection of frauds, and such inspectors and revenue agents aforesaid shall be subject to the rules and regulations of the said Secretary, and have all the powers conferred upon any other officers of internal revenue in making any examination of persons, books, and premises which may be necessary in the discharge of the duties of their office. And the compensation of such inspectors shall be Compensation. fixed and paid for such time as they may be actually employed, not exceeding four dollars per day, and their just and proper travelling expenses. SEC. 6. And be it further enacted, That the cashier of internal Cashier. duties, who shall hereafter be called cashier of internal revenue, and whose annual salary shall be twenty-five hundred dollars, Salary. shall perform such duties as may be assigned to his office by the Duties and powCommissioner of Internal Revenue, under the regulations of the ers. Secretary of the Treasury, and shall give a bond, with sufficient To give a bond.. sureties, to be approved 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. SEC. 7. And be it further enacted, That the second section of trictslionappisan act entitled "An act to provide internal revenue to support the ment of assessors government and to pay interest on the public debt," approved and collectors. July one, eighteen hundred and sixty-two, shall remain and continue in full force; and the President is hereby authorized to alter Districts may be the respective collection districts provided for in said section as alteredthe public interests may require. [SEC. 2. And be it further enacted, That, for the purpose of July 1, 1862. assessing, levying, and collecting the duties or taxes -hereinafter prescribed by this act, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the United States and the District of Columbia into convenient collection districts, and to nominate, and, by and ocllection diswith the advice and consent of the Senate, to appoint an assessor Assessor and coland a collector for each such district, who shall be residents within lector apphoited the same: Provided, That any of said States and Territories and the District of Columbia may, if the President shall deem 4 it proper, be erected into and included in one district: Provided, Limitation of the That the number of districts in any State shall not exceed the tlmber of dis- number of representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to an increased representation' in the thirty-eighth Congress, in which States the number of districts shall not exceed the number of representatives to which any such State may be so entitled: Additional dis- And provided further, That in the State of California the PresitrictsinCtdlifornia. dent may establish a number of districts, not exceeding the number of senators and representatives to which said State is entitled in the present Congress.] Assessors t-odi- SEC. 8. And be it farther enacted, That each assessor shall.vide their district. ieto assessment divide his district into a convenient number of assessment disdistricts. tricts, which may be changed as often as may be deemed neces sary, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revenue, within each of which the assessor, whenever there shall be a vacancy, shall apAppointment of point, with the approval of said Commissioner, one or more assist asistantas essoys. ant assessors, who shall be a resident of such assessment district; In case of va- and in case of a vacancy occurring in the office of assessor cancy in the office by reason of death or any other cause, the assistant assessor of of assessor. I the assessment district in which the assessor resided at the time of the vacancy occurring shall act as assessor until an appointment filling the vacancy shall be made. And each assessor and assistant assessor so appointed shall, before he enters on the duties of his office, take and subscribe before some competent magistrate, or some collector, to be appointed by virtue of this act, (who is hereby empowered to administer the same,) the followOath. ing oath or affirmation, to wit: " I, A B, do swear (or affirm, as the case may be) that I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof, and that I will diligently and faithfully perform the duties of assessor (or assistant assessor) for (naming the assessment disCertificate there- trict) according to my best skill and judgment." And a certificate of to be transmit- of such oath or affirmation shall be delivered to the collector of ted to collector. the district for which such assessor or assistant assessor shall be appointed. Collectors to give SEC. 9. And be it further enacted, That before any collector bonds. shall enter upqn the duties of his office, he shall execute a bond for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved by the Conditionsthereof. Solicitor of the Treasury, conditioned that said collector 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 compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the First Comptroller of the Treasury. And such collector shall, Bond' may I!e from time to time, renew, strengthen, and increase his official renewed. bond, as the Secretary of the Treasury may direct, with such further conditions as the said Commissioner shall prescribe. Deputy collec- SEC. 10. And be it further enacted, That each collector shall tors. be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any such ap pointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require bonds or other Bonds may be securities, and accept the same, from such deputy; and each such Duties and powdeputy shall have the like authority, in every respect, to collect ers. the duties and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, in every respect, be respon- Collectorresponsible both to the United States and to, individuals, as the case deputies. may be, for all moneys collected, and for every act done by any of his deputies whilst acting as such, and for every omission of duty. SEC. 11. And be it further enacted, That it shall be the duty Persons liable to of any person, partnership, firm, association, or corporation, made taxation to make liable to any duty, license, stamp, or tax imposed by law when not otherwise provided for, on or before the first Monday of May in each year, and in other cases before the day of levy, to make Return to be a list or return, verified by oath or affirmation, to the assistant made on oath. assessor of the district vhere located, of the amount of annual income, the articles or objects charged with a special duty or tax, Nature of return. the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount, according to the respective provisions of this act, and according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable to be assessed. SEC. 12. And be it further enacted, That the instructions, Regulations of regulations, and directions, as hereinbefore mentioned, shall be.ommiss'ner bindbinding on each assessor and his assistants, and on each collector g on all persons. and his deputies, and on all other persons, in the performance of the duties enjoined by or under this act; pursuant to which instructions the said assessors shall, on the first Monday of May in each year, and from time to time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed Assistant assessors to canvass disthrough every part of their respective districts, and inquire after tricts. and concerning all persons being within the assessment districts where they respectively reside, owning, possessing, or having the Duties of assistcare or management of any property, goods, wares, and merchan- ant assessors. dise, articles or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license or other duty, under the provisions of this act, and.to make a list of the owners, and to value and enumerate the said objects of taxation respectively, by reference to any lists of assessment or collection taken under the laws of the respective States, to any other records or documents, to the written list, schedule, or return required to be made out and delivered t) the assistant assessor, and by all other lawful ways and- means, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. SEC. 13. And be itfurther enacted, That if any person liable Assistant assessto pay any duty or tax, or owning, possessing, or haying the care person disclosistforg. or management of property; goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as 6 List tobereadto aforesaid, then, and in that case, it shall be the duty of the officer and consented to by the person li- to make such list or return, which being distinctly read, consented able to tax. to, and signed and verified by oath or affirmation by the person'o be signed and so owning, possessing, or having the care and management as verified by oath or affirmation. aforesaid, may be received as the list of such person. Notice to be left SEc. 14. And be it further enacted, That in case any person forabsentpersons. shall be absent from his or her residence or place of business at the time an assistant assessor shall call to receive the annual list or return, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the To be deposited nearest post office, a note or memorandum, addressed to such percertain casesffiin son, requiring him or her to present to such assessor the list or return required by law within ten days from the date of such note Persons neglect- or memorandum, verified by oath or affirmation. And if any pering to make return, son, on being notified or required as aforesaid, shall refuse or neglect to give such list or return within the time required as aforesaid, or if any person shall not deliver a monthly or other list or return without notice at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor Or makingfrau- any list, statement, or return which, in the opinion of the assessor, dulent return, iS false or fraudulent, or contains any understatement or undervaluation, it shall be lawful for the assessor to summon such permoned before the son, his agent, or other person having possession, custody, or care assessor. of books of account containing entries relating to the trade or business of such person, or any other persons as he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to duty or tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax or license as aforesaid. Such summons may be served by any assistProceedings in ant assessor of the district. In case any person so summoned case of failure to shall neglect or refuse to obey such summons according to its exigency, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor, upon affidavit proving the facts, to apply to the judge of the district court, or a commisAuthority and sioner authorized to perform the duties of such judge at chambers. duty of judge of for an attachment against such person as for a contempt. It shall be the duty of such judge or commissioner to hear such application, and, if satisfactory proof be made. to issue an attachment directed to some proper officer for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case, and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper to enforce obedience to the requirements of the summons and punish Buch person for his enter uponrs pmay default or disobedience. It shall be the duty of the assessor or ises. assistant assessor of the district within which such person shall have taxable property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a May make list or false or fraudulent list or return, and to make, according to the returin, best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to duty or tax, owned or possessed 7 or under the care or management of such person, and assess the duty thereon, including the amount, if any, due for license and income; and in case of the return of a false or fraudulent list or Penalties to be valuation, he shall add one hundred per centum to such duty; and assessed. in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add twenty-five per centum to such duty; and in case of neglect occasioned by sickness or absence as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge necessary, not exceeding thirty days; and the amount so added to the duty shall, in all cases, be collected by the collector at the same time and in the same manner with the duties; and the lists or returns so made and subscribed Return of the by such'assessors or assistant assessors shall be taken and reputed assessor good and as good and sufficient lists or returns for all legal purposes. sufficient. SEC. 15. And be itfurther enacted, That if any person shall deliver or disclose to any assessor or assistant assessor appointed Penalty for makingfraudulentrein pursuance of' law any false or fraudulent list, return, account, turn. or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made, or if any person who being duly summoned to appear to testify, or to appear and pro- Or for refusing to appear and produce such books as aforesaid, shallneglect to appear or to produce duce books. said books, he shall, upon conviction thereof before any circuit or district court of the United States, be fined in any sum not exceeding one thousand dollars, or be imprisoned for not exceeding one year, or both, at the discretion of the court, with costs of prosecution. SEC. 16. And be itfurther enacted, That whenever there shall tyTaxable properbe in any assessment district any property, goods, wares, and resident. merchandise, articles or objects, not owned or possessed by, or under the care or management of, any person within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles or objects as aforesaid, for all legal purposes. SEc. 17. And;be itfurtkher enacted, That any owner or person Person having taxable property having the care or management of property, goods, wares, and in another district merchandise, articles or objects, not lying or being within the may make return in the district assessment district in which he resides, shall be permitted to make where he resides. out and deliver the lists thereof required by this act (provided the assessment district in which the said objects of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such person resides. And it shall be the duty of the List to be transassistant assessor who receives any such list to transmit the same trited to other disto the assistant assessor where such objects of taxation are situ- tion. ate, who shall examine such list; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein and additions thereto as he. 8 may deem to be just and proper, and shall then return the said list to the assistant assessor from whom it was received, who shall proceed, in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. Annual, month- SEC. 18. And be itfurther enacted, That the lists aforesaidly,t and special shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by'this act, as aforesaid; and where duties accrue at other and different times, the list shall be taken with reference to the time when said duties become due, and shall be denominated annual, monthly, and special lists. And the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, and to make Twogenerallists two general lists-the first of which shall exhibit, in alphabetical to be made. tAlphabeticallist order, the names Qf all persons, firms, companies, or corporations of residents. liable to pay any duty, tax, or license under this act, residing within the assessment district, together witIf the value and assessment or enumeration, as the case may require, of the objects liable to duty or taxation within such districts for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the And of non-reesi- second list shall exhibit, in alphabetical order, the names of all dents. persons residing out of the collection district who own property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty Form to be pre- or tax payable thereon as aforesaid. - The forms of the said genscribed by Codn- pecid ssio.erCoiu- eral list shall be devised and prescribed by the assessor, under Lists to be re- the direction of the Commissioner of Internal Revenue, and li ts turtne by assist- taken according to such forms shall be made out by the assistant ant within thirty days. assessors and delivered to the assessor within thirty days after the day fixed by this act as aforesaid, requiring lists from individuals; or where duties, licenses, or taxes accrue at other and Other lists to be different times, the lists shall be delivered from time to time as deliver' dfro time they become due. Annual list to be SEC. 19. And be it further enacted, That the assessors for advertised, each collection district shall, by advertisement in some public newspaper published in each county within said district, if any such there be, if not, then in some newspaper in the collection district nearest thereto, and by notifications to be posted up in at least four public places within each assessment district, advertise, by not less thau ten days' notice, all persons concerned, of the time and place within said county when and where appeals will be received and determined relative to any erroneous or excessive valuations, assessments, or enumerations by the assessor or assistant assessor returned in the annual list. And it shall be the Assessor to hold duty of the assessor for each collection district, at the time fixed appeals. for hearing such appeal, as aforesaid,. to submit the proceedings Annual lists to of the assessors and assistant assessors, and the annual lists taken be submitted to the inspection of any and returned as aforesaid, to the inspection of any and all perand ali persons. sons who may apply for that purpose. And the said assessor for each collection district is hereby authorized at any time to hear and determine in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assessors or assistant assessors: Provided, No appeal after That no appeal shall be allowed to any party after he shall have list hasbeen transmittedtocollector. been duly assessed, and the annual list containing the assessment 9 has been transmitted to the collector of the district. And all ap- Appeals to be peals to the assessor, as aforesaid, shall be made in writing, and e in writing. shall specify the particular cause, matter, or thing respecting which a decision is requested, and shall, moreover, state the ground or principle of error complained of. And the assessor Powerof assessor. shall have power to re-examine and determine upon the assessments and valuations and rectify the same as shall appear just Assessment not and equitable; but no valuation, assessment, or enumeration shall to be icreaed.a be increased without a previous notice of at least five days to the notice. party interested to appear and object to the same, if he judge proper, which notice shall be given by a note in writing to be left at the dwelling-house, office, or place of business of the party by such assessor, assistant assessor, or other person, or sent by mail to the nearest or usual post office address of said party: Provided, Witnesses may further, That on the hearing of appeals it shall be lawful for the summoaed. assessor to require by summons the attendance of witnesses and Books produced, the production of books of account in the same manner and un- Penalties for neder the same penalties as are provided in cases of refusal or neg- glect. lect to furnish lists or returns. The bills for the attendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or otherwise by the collector'of the district, on certificate of the assessor, at the rates usually allowed in said district for witnesses in courts of justice. SEC. 20. And be it further enacted, That the said assessors of rlme and metheach collection district, respectively, shall, immediately after the dak-e ls,-o. to expiration of the time for hearing appeals concerning taxes returned in the annual list, and from time to time as duties, taxes, or licenses become liable to b'e assessed, make out lists containing the suihs payable according to law upon every object of duty or taxation for each collection district; which list shall contain the Contents of list. name of each person residing within the said district, or owning or having the care or superintendence of property lying within the said district which is liable to any tax or duty, or engaged in any business or pursuit requiring a license, when such person or persons are known, together with the sums payable by each; and where there is any property within any collection district liable List of property to -the payment of the said duty or tax, not owned or occupied owned by noresby or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors, when known. And the assessor making out any such separate list shall transmit To be transntltted to the assessor to the assessor of the district where the persons liable to pay such of the district tax reside, or shall have their principal place of business, copies where the person liable resides or of the list of property held by persons so liable to pay such tax, has his place of to the end that the taxes assessed under the provisions of this business. act may be paid within the collection district where the persons liable to pay the same reside, or may have their principal place of Annua lists to business. And in all other cases the said assessor shall furnish be sent to collecto the collectors of the several collection districts, respectively, tors, within ten within tdn days after the time of hearing appeals concerning taxes appeals. returned in the annual list, and from time to time thereafter as required, a certified copy of such list or lists for their proper collection districts. And in case it shall be found or discovered by Amountomitted any assessor that the annual list so furnished to the proper col- from annual list lector, as aforesaid, is imperfect or incomplete, owing to the names special list. of persons, firms, corporations, or objects liable to tax or duty 10 being omitted therefrom, the said assessor may from time to time, at any time thereafter, enter on a special list all such objects of duty or taxation, with the names of persons owning or having the care or superintendence of property lying within said district liable to said tax or duty, or engaged in any business or pursuit requiring a license, with the sums payable by each, as he shall discover to have been omitted as aforesaid; and the same proceedings shall obtain and be had with respect to such objects of duty or tax as are by this act required in respect to objects of duty or taxes, and persons liable to tax regularly entered and returned on Assessor's office any monthly or special list: Provided, That the office or principal to be open during butsiness hours. place of business of the said assessor shall be always open when he is not necessarily absent therefrom during the business hours of each day, for the hearing of appeals by parties who shall apCommissioner pear voluntarily before him: Provided further, That it shall be may'elieve a'ss e in the power of the Commissioner of Internal4Revenue to exonerate bors of for~eitures. any assessor as aforesaid from forfeitures, in whole or in part, as to him shall appear just and equitable. Penalty for mis- SEC. 21. And be it further enacted, That every assessor or conduct on part of assistant assessor who shall enter upon and perform the duties of assessor or assistant. his office without having taken the oath or affirmation prescribed by this act, or who shall wilfully neglect to perform any of the duties prescribed by this act at the time and in the manner herein designated, or who shall knowingly make any false or fraudulent list or valuation or assessment, or shall demand or receive any compensation, fee, or reward other than those provided for herein for the performance of any duty, or shall be guilty of extortion or wilful oppression in office, shall, upon conviction thereof in any circuit or district court of the United States having jurisdiction thereof, be-subject to a fine of not exceeding one thousand dollars, or to imprisonment for not exceeding one year, or both, at the discretion of the court, and shall be dismissed from office, and shall be forever disqualified from -holding any office under the governDisposition of ment of the United States. And one half of the fine so imposed penalties. shall be for the use of the United States and the other half for the'. use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said assessor or assistant assessor for the amount of damages sustained in favor of the party injured, to be collected by execution. Compensation of SEC. 22. And be itfurther enacted, That there shall be allowed;sialsary. and paid to the several assessors a salary of fifteen hundred dollars per annum, payable quarterly. And in addition thereto, Commissions. where the receipts of the collection district shall exceed the sum of one hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one-half of one per centum upon the excess of receipts over one hundred thousand dollars. Where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, onefifth of one per centum upon the excess of receipts over four Not to exceed hundred thousand dollars. Where the receipts shall exceed six $4,000. hundred thousand dollars, one-tenth of one per centum upon such excess; but the salary of no assessor shall in any case exceed Office rent. the sum of four thbusand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the Commissioner of Internal Revenue for office rent, not exceeding the rate of five hundred dollars per an 11 num; but no account for such rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner shall require, and shll have been audited and approved by the proper officer of the Treasury Department. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for clerk-hire; but no such Clerk hire. account shall be approved unless it shall state the name or names of the clerk or clerks employed, and the precise periods of time for which they were respectively employed, and the rate of compensation agreed upon, and shall be accompanied by an affidavit of the assessor stating that such service was actually required by the necessities of his office, and was actually rendered; and also by the affidavit of each clerk, stating that he has rendered the service charged in such account on his behalf, the compensation agreed upon, and that he has not paid, deposited, or assigned, or contracted to pay, deposit, or assign any part of such compensation to the use of any other person, or in any way, directly or indirectly, paid or given, or contracted to pay or give any reward or compensation for his office or employment, or the emoluments thereof. And the chief clerk of any such assessor is hereby authorized to Chief clerk may administer, in the absence of the assessor, such oaths or affirma- administer oaths. tions as are required by this act. And there shall be allowed and Compensationof paid to each assistant assessor four dollars for every day actually assistantassessors. employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor; and three dollars for every hundred persons assessed contained in the tax list, as completed and delivered by him to the assessor; and twenty-five cents for each permit granted to any tobacco, snuff, or cigar manufacturer; and the said assessors and assistant assessors, respectively, shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for stationery Stationery, blank and blank books used in the discharge of their duties, and for post- age. age actually paid on letters and documents received or sent, and relating exclusively to official business: Provided, That no such account shall be approved unless it shall state the date and the particular item of every such expenditure, and shall be verified by Accounts to be the oath or affirmation of such assessor or assistant assessor; and verified by oath. the compensation herein specified shall be in full for all expenses not otherwise particularly authorized: Provided further, That the Secretary of the Treasury shall be, and he is here- Secretary may by, authorized to fix such additional rates of compensation to allopenatddition be made to assessors and assistant assessors in cases where certaincas.L a collection district embraces more than a single congressional district, and to assessors and assistant assessors, revenue agents and inspectors, in Louisiana, North Carolina, Mississippi, Tennessee, Missouri, California, and Oregon, and the Territories, as may appear to him to be just and equitable, in consequence of the greater cost of living and travelling in those States and Territories, and as may, in hig judgment, be necessary to secure the services of competent officers; but the rates of compensation thus Limit of ormallowed shall not exceed the rates paid to similar officers in such pene.tioR. States and Territories respectively. 12 Fraud in ap- SEC. 23. And be it further enacted, That if any assessor shall pointment of assistant assessr. demand of, or receive directly or indirectly from, any assistant assessor, as a condition of his appointment to or continuance in his said office of assistant assessor, any portion of the compensation herein allowed such assistant assessor, or any other consideration, Penalty. such assessor so offending shall be summarily dismissed from office, and shall be liable to a fine of not less than five hundred dollars upon conviction of said offence in any district or circuit court of,the United States of the district in which such offence may be committed. Assistant asses- SEC. 24. And be it further enacted; That assistant assessors acc to sake out shall make out their accounts for pay and charges allowed by law monthly, specifying each item and including the date of each day of service, and shall transmit the same verified by oath or affirmation to the assessor of the district, who shall thereupon examine the same, and, if it appear just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the Accoutt to be same with objections. Any such account so approved may be approved by'as- presented by the assistant assessor to the collector of the district sessor, And paidby col- for payment, who shall thereupon pay the same, and, when relector. ceipted by the assistant assessor, be allowed therefor upon presentation to the Commissioner of Internal Revenue. Where any Assistant asses- account, so transmitted to the assessor, shall be objected to, in sor may appeal to whole or in part, the assistant assessor may appeal to the Commissioner of Internal Revenue, whose decision on the case shall be final. And should it appear, at any time, that any assessor Amount negli- has knowingly or negligently approved any account, as aforesaid, gnntly approved allowing any assistant assessor a sum larger than was due accorddeducted from his ing to law, it shall be the duty of Vthe Commissioner of Internal pay- Revenue, upon proper proof thereof, to deduct the sum so allowed from any pay which may be due to such assessor; or the Commissioner as aforesaid may direct a suit to be brought in any court of competent jurisdiction against the assessor or assistant assessor in default, for the recovery of the amount knowingly or negli-.Ten hours to b, gently allowed, as hereinbefore mentioned: Provided, That in the equivalent of estimating the allowance to be made to assistant assessors for a day'in certain cases. periods of service less than a day, each ten hours shall be deemed the equivalent of a day. Compensationof SEC. 25. And be it further enacted, That there shall be allowed collectors. to collectors, in full compensation for their services and that of Salary. their deputies, a salary of fifteen hundred dollars per annum, to Commissions. be paid quarterly, and in addition thereto a commission of three per centum upon the first hundred thousand dollars, and a commission of one per centum upon all sums above one hundred thousand dollars and not exceeding four hundred thousand dollars, and a commission of one-half of one per centum on all sums above four hundred thousand dollars and not exceeding one million of dollars, and one-eighth of one per centum on all sums above one million of dollars, such commissions to be computed upon the amounts by them respectively collected and paid over and accounted for under the instructions of the Treasury Department. And there shall be farther paid, after the account thereof has been rendered to and approved by the proper officers of the treasury, to each collector his necessary and reasonable charges Stationery,blank for advertising, stationery, and blank books used in the performbooks, and post- ance of his official daties, and for postage actually paid on letters and documents received or sent, and exclusively relating to official business; but no such account shall be approved unless it shall state the date and the particular items of every such expenditure, and shall be verified by the oath or affirmation of the collector: And provided, That the Secretary of the Treasury be authorized Secretary may make further alto make such further allowances, from time to time, as may be lowanceincertain reasonable in cases in which, from the territorial extent of the dis- cates. trict, or from the amount of internal duties collected, or from other circumstances, it may seem just to make such allowances. SEC. 26. And be it further enacted, That in the adjustment of Fiscal year to be the accounts of assessors and collectors of internal revenue which ing accounts. shall accrue after the thirtieth of June, eighteen hundred and sixty-four, and in the payment of their compensation for services after that date, the fiscal year of the treasury shall be observed; and where such compensation, or any part of it, shall be by commissions upon assessments or collections, and shall during any When new apyear, in consequence of a new appointment, be due to more than pointment is mae l one assessor or collector in the same district, such commissions year. shall be apportioned between such assessors or collectors according to the amounts collected by them respectively; but in no case shall a greater amount of the commissions be allowed to two or more assessors or collectors in the same district than is or may be authorized by law to be allowed to one assessor or collector. And Salaries and comthe salary and commissions of assessors and collectors heretofore fore earned. earned and accrued shall be adjusted, allowed, and paid in conformity to the provisions of this section, and not otherwise. SEC. 27. And be it further enacted, That each collector, on Collectorto sign triplicate receipts receiving, from time to time, lists and returns from the said assess- 6f lists received ors, shall subscribe three receipts: one of which shall be made from assessor. upon a full and correct copy of each list or return, and be delivered by him to, and shall remain with, the assessor of his collection district, and shall be open to the inspection of any person who may apply to inspect the same; and the other two shall be made upon aggregate statements of the lists or returns aforesaid, exhibiting the gross amount of taxes to be collected in his collection district, one of which aggregate statements and receipts shall be transmitted to the Commissioner of Internal Revenue, and the other to the First Comptroller of the Treasury. SEC. 28. And be it further enacted, That each of said collectors Collectors to adshall, within twenty days after receiving his annual collection list vertise when and where taxes are from the assessors, give notice, by advertisement published in payable. each county in his collection district, in one newspaper printed in such county, if any such there be, and by notifications to be posted up in at least four public places in each county in his collection district, that the said duties have become due and payable, and state the time and place within said county at which he or his deputy will attend to receive the same, which time shall not be less than ten days after such notification, And if any person Collector to deshall neglect to pay, as aforesaid, for more than ten days, it shall ma n11paym IIt be the duty of the collector or his deputy to issue to such person mail. a notice, to be left at his dwelling or usual place of business, or be sent by mail, demanding the payment of said duties or taxes, stating the amount thereof, with a fee of twenty cents for the issuing and service of such notice, and with four cents for each mile actually and necessarily travelled in serving the same. And if If duties are not such persons shall not pay the duties or taxes, and the fee of daysfter demandt 14 penalty of ten per twenty cents and miileage as aforesaid, within ten days after the cent to be added. service or the sending by mail of such notice, it shall be the duty of the collector or his deputy to collect the said duties or taxes, and fee of twenty cents and mileage, with a penalty of ten per Duties andtaxes centum additional upon the amount of duties. And with respect not includedinan- to all such duties or taxes as are not included in the annual lists nual lists. aforesaid, and all taxes and duties the collection of which is not otherwise pr6vided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in the manner last mentioned, within ten days from and after, receiving the list thereof from the assessor, or within twenty days from and after the expiration of the time within which such duty Collectortomake or tax should have been paid; and if the annual or other duties distraint. shall not be paid within ten days from and after such demand therefor, it shall be lawful for such collector, or his deputies, to proceed to collect the said duties or taxes, with ten per centum additional thereto, as aforesaid, by distraint and sale of the goods, chattels, or effects of the persons delinquent as aforesaid. And Proceedings in in case of distraint, it shall be the duty of the officer charged case of distraint. with the collection, to make, or cause to be made, an account of the goods or chattels distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, or usual place of business, with some person of suitable age and discretion, if any such can be found, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be published in some newspaper within the county wherein said distraint is made, if there is a newspaper published in said county, or to be publicly posted up at the post office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained, and the time and place for the sale thereof, Length of notice which time shall not be less than ten nor more than twenty days previou to sie. from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such Aasseqor to esti- distraint. And in any case in which any person, bank, association, of banks failing to company, or corporation required by law to make return to the make return. Commissioner of Internal Revenue shall refuse or neglect to make such return within the time specified, the amount of circulation, deposit, and capital, or either, shall be estimated by the proper assessor, or assistant assessor, and shall be certified by him to the Commissioner. And in all cases in which the person, bank, association, company, or corporation required by law to make payment of taxes to the Commissioner shall neglect or refuse to make Commissionerto such payment within the time required, the Commissioner shall eertifoy amounts certify the amount of tax due by such person, bank, association, or corporation, with all the penalties, additions, and expenses acCollector to dis- cruing to the collector of the proper district, who shall collect the tr in other same by distraint and sale, as in other cases. And the same proThe same pro- ceedings may be had to enforce the collection of taxes which have ceedings to be had i for taxes due be- already accrued and which still remain unpaid. And if any perfore the passage of son, bank, association, company, or corporation liable to pay any Any tax unpaid duty, shall neglect or refuse to pay the same after demand, the to be a lien from amount shall be a lien in favor of the United States from the time the time it was due. it was due until paid, with the interests, penalties, and costs that 15 may accrue in addition thereto, upon all property and rights to property; and the collector, after demand, may levy, or by war- Collector ray distrain upon all prorant may authorize a deputy collector to levy upon all property perty and rights to and rights to property belonging to such person, bank, association, property. company, or corporation, or on which the said lien exists, for the payment of the sum due as aforesaid, with interest and penalty for non-payment, and also of such further sum as shall be sufficient for the fees, costs, and expenses of such levy. And in all cases of sale, the certificate of such sale by the collector shall have the Certificate of sale same effect as is prescribed by the one hundred and nineteenth chaser. section of the act to which this is an amendment. And all persons, and officers of companies or corporations, are required, on demand of a collector or deputy collector about to distrain, or having distrained on any property and rights of property, to ex- Books and accounts relating to hibit all books containing, or supposed to contain, evidence or snubjects of disstatements relating to the subject or subjects of distraint, or the traint to be exhibproperty or rights of property liable to distraint for the tax so due as aforesaid: Provided, That in any case of distraint for the Property to be payment of the duties or taxes aforesaid, the goods, chattels, or restoreod on payeffects so distrained shall and may be restored to the owner or fees. possessor, if prior to the sale payment of the amount due or tender thereof shall be made to the proper'officer charged with the collection of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so distrained, as may be prescribed by the Commissioner of Internal Revenue; but in case of non-payment or tender, as Sale of goods in aforesaid, the said officers shall proceed to sell the said goods, certain cases. chattels, or effects at public auction, and shall and may retain from the proceeds of such sale the amount demandable for the use of the United States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have been distrained: Provided further, That there shall be exempt from dis- Property exempt traint the tools or implements of a trade or profession, one cow, arms, and provisions, and household furniture kept for use, schoolbooks, and apparel necessary for a family. SEC. 29. And,be it further enacted, That in all cases where Sale of property the property liable to distraint for duties or taxes under this act surplus proceeds. may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs, and charges, shall be paid to the owner of the property, or his, her, or their legal representatives; or if he, she, or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the United States, to be there held for the use of the owner, or his, her, or their legal representatives, until he, she, or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the treasury, cause the same to be paid to the Propertymaybe applicant. And if the property advertised for sale as aforesaid purchased for the cannot be sold for the amount of the duty or tax due thereon, with the collector ands by the costs and charges, the collector shall purchase the same in be- resold under regulations of the Conhalf of the United States for an amount not exceeding the said missioner. 16 tax or duty, with the costs and charges thereon. And all property so purchased may be sold by said collector under such regulations as may be prescribed by the Commissioner of Internal Revenue. Collectorto ren- And the collector shall render a distinct account of all charges der account. incurred in the sale of such property to the Commissioner of Internal Revenue, who shall, by regulation, determine the fees and costs to be allowed in cases of distraint and other seizures; and the said collector shall pay into the treasury the surplus, if any there be, after defraying the charges. Sale of real es- SEC. 30. And be it farther enacted, That in any case where tate. goods, chattels, or effects sufficient to satisfy the duties imposed by this act upon any person liable to pay the same shall not be found by the collector or deputy collector whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate; and the officer making such seizure of time and plac and sale shall give notice to the person whose estate is proposed ot sale. to be sold, by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection district where said estate is situated, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice. Time and method And the said officer shall also cause a notification to the same of advertising. effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted up at the post office nearest to the estate so seized, and in two other public places within the county. And Place of sale. the place of said sale shall not be: more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer Method of sale. making such seizure shall proceed.to sell the said estate at public auction, offering the same at a minimum price, including the amount of duties with'the ten per centum additional thereon, the expense of making such levy, and all charges for advertising, and an officer's Estate may be fee of ten dollars. And if no person offers for said estate the purchased for Unitedstatesanddccd amount of said minimum, the officer shall declare the same to be deposited with dis- purchased by him for the United States, and shall deposit with the trict attorney district attorney of the United States a deed thereof, as hereinafter specified and provided; otherwise, the same shall be declared to Sale may be ad- be sold to the highest bidder. And said sale may be adjourned journed five days. by said officer for a period not exceeding five days, if he shall Propertymaybe think it advisable so to do. If the amount bid shall not be then resold on failure of and there paid, the officer shall forthwith proceed to again sell purchaser to com- pr d plete purchase. said estate in the same manner. If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the Deedto be made estate so sold to the purchaser thereof, and execute the same in his according to State official capacity, in the manner prescribed by the laws of the State laws. in which said estate may be situated, in which said deed shall be Deed to recite recited the fact of said seizure and sale, with the cause thereof, the fact of seizure and amount of duty for which said sale was made, and of all charges and fees, and the amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be 17 prima facie evidence of the trhth of the facts stated therein, and, if And to be prima the proceedings of the officer as set forth have been substantially thereof. de in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of the title to said estate, but shall not affect the rights of innocent parties acquired pre- Rights of jInoviously to the claim of the United States under this act. The cent parties not to surplus, if any, arising from such sale shall be disposed of as pro- Surplus, how disvided in this act for like cases arising upon sales of personal prop- posed of. erty. And any person whose estate may be seized for duties, as aforesaid, shall have the same right to pay or tender the amount due, with all proper charges thereon, prior to the sale thereof, and thereupon to relieve his said estate from sale as aforesaid, as is provided in this act for personal property similarly situated. And collector may seize land in any any collector or deputy collector may, for the collection of duties otherdistrictin the imposed upon any person or for which any person may be liable by state. this act, and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district. And the owners, their heirs, executors, Owners may-reor administrators, or any person having an interest therein or a deem within one lien thereon, or any person on their behalf, shall have liberty to re- year. deem the land sold as aforesaid, within one year from and after recoi'ding the said deed, upon payment to the purchaser, or, in case he cannot be found in the county where the lands are situate, to the collector, for the use of the purchaser, his heirs or assigns, of the amount paid by the purchaser, with interest on the same at the Rate of interest rate of twenty per centum per annum. And it shall be the duty to e paid on. of every collector to keep a record of all sales of land made in Collectorto keep record of sales of his collection district, whether by himself or his deputies, in which land. shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed; which record shall be certified by the officer making the sale. And it shaU be Deputies to the duty of any deputy making sale, as aforesaid, to return a return centifiedl statement of all his proceedings to the collector, and to certify the to collectors. record thereof. And in case of the death or removal of the collector, or the expiration of his term of office from any other cause, Record to be desaid record shall be deposited in the office of the clerk of the dis- posited with clerk of district court trict court of the United States for the district within which the when collector said collector resided; and a copy of every such record, certified goes out o' office. by the collector, or by the clerk, as the case may require, shall be evidence in any court of the truth of the facts therein stated. And when any lands sold, as aforesaid, shall be redeemed as here- Dutyofeollector inbefore provided, the collector or clerk, as the case may be, shall in case of xedempmake an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And the claim of caimofthe govthe government to lands sold under and by virtue of the foregoing erment to accrue at time of seizure. provisions shall be held to have accrued at the time of seizure thereof. SEc. 31. And he itfurther enacted, That if any collector sJall. Taxes.returned find, upon any list of taxes returned to him for collection, prop against non-resierty lying within his district which is charged with any specific: 2 18 or ad valoremn tax or duty, but which is not owned, occupied& or superintended by some person known to such collector to reside or to have some place of business within the United States, and upon which the duty or tax has not been paid within the time required by law, such collector shall forthwith take such property into his custody, and shall advertise the same, and the tax charged upon the same, in, some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days; and if the taxes thereon, with all charges for advertising, shall not be How collected. paid within said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the non-payment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceedings to those provided in the preceding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section. And any surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on proper proof being furnished that the person applying therefor is entitled to receive the same. Collector may SEC. 32. And be itfurther enacted, That whenever a colbetor transmit list to another district shall have on any list duly returned to him the name of any person where person li- not within his collection district who is liable to tax, or of any perable resides, or wherehehasprop- son so liable to tax who shall have, in the collection district in eiLty. which he resides, no sufficient property subject to seizure or distraint from which the money due for duties or tax can be collected, it shall and may be lawful for such collector to transmit a copy or statement containing the name of the person liable to such duty or tax aforesaid, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for duty or tax, and the Dnty of collector collector of the district to whom the said certified copy or statereceiving such list. ment shall be transmitted shall proceed to collect the said duty or tax in the same way as if the name of the person and objects of tax contained in the said certified copy or statement were on any list furnished to him by the assessor of his own collection district; and the said collector, upon receiving said certified copy or statement as aforesaid, shall transmit his receipt for it to the collector, sending the same to him. Collectrs to transe- SEC. 33. And be it further enacted, That the several collectors mit monthly statements of colloc- shall, at the expiration of each and every month after they shall, retions to Commis- spectively, commence their collections, transmit to the Commissioner over moneys col- of Internal Revenue a statement of the collections made by them, lected at such times as he may respectively, within the month, and pay over monthly, or at such designate. time or times as may be required by the Commissioner of Internal Revenue, the moneys by them respectively collected within the said term, and at such places as may be designated and required by the Commissioner of Internal Revenue; and each of the said collectors shall complete the collection of all sums assigned 19 to him for collection, as aforesaid, shall pay over the same into the treasury, and shall render his accounts to the Treasury De- Final accouDt to be rendered as ofpartment as often as he may be required. And the Secretary of ten as required. the Treasury is authorized to designate one or more depositories Depositories. in each State, for the deposit and safe-keeping of the money collected by virtue of this act; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department. And the Commis- Regulatinos in sioner of Internal Revenue may, under the direction of the Secre- reti ene to rde tary of the Treasury, prescribe such regulations with reference scribed. to such deposits as he may deem necessary. SEC. 34. And be it further enacted, That each collector shall Collectors to he charged with taxes be charged with the iWhole amount of taxes, whether contained in receipted for, wizh lists delivered to him by the assessors, respectively, or delivered par value of or transmitted to him by assistant assessors from time to time, or stamps, &c. by other collectors, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys collected for passports, penalties, forfeitures, fees, or costs, and he shall be credited with all payments made as provided by law, To be credited with all stamps returned by him uncancelled to the treasury, with payments, with the salary, fees, commissions, and charges allowed by law, and with the amount of duties or taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also with the amount of the duties or taxes of such persons as may have absconded, or become Taxes of abinsolvent, prior to the day when the duty or tax ought, according sconding persons. to the provisions of this act, to have been collected: Provided, That it shall be proved to the satisfaction of the Commissioner of Collector to prove that he has used Internal Revenue that due diligence was used by the collector, due diligence. and that no property was left from which the duty or tax could have been recovered, who shall certify the facts to the First Comptroller of the Treasury. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof upony a resale of the same as required by this act. SEC. 35. And be it further enacted, That if any collector shall Collectors failfail either to collect or to render his account, or to pay over in the taxes dunt e. r manner or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby Duty of the!:,st authorized and required, immediately after evidence of such de- Comptroller therelinquency, to report the same to the Solicitor of the Treasury, Solicitor of the who shall issue a warrant of distress against such delinquent col- Treasury to issue a warrant. lector, directed to the marshal of the district, therein expressing the amount with which the said collector is chargeable, and the slims, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall, himself, or Marshal to levy by his deputy, immediately proceed to levy and collect the sum ont he hpllPrty of which may remain due, with five per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector 20 Bill of sale to resides. And the bill of sale of the officer of any goods, chattels, be conclusive evideice of title, and or other personal property distrained and sold as aforesaid, shall prima fac e evi- be conclusive evidence of title to the purchaser, and prima officer to make facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for Levy on real es- want of goods and chattels, or other personal effects of such coltate. lector, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector, or so much thereof as may be necessary for satisNotice of sale. fying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, shall be sold at public auction by the marshal or his deputy, who, ppon such sale, shall, Marshal to exe- as such marshal or deputy marshal, make and deliver to the purcute deed. chaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant existing at the time of the seizure thereof. And all moneys that may remain of the proceeds of such sale after satisSurplus to bere- fying the said warrant of distress, and paying the reasonable costs turned alto proprie- and charges of sale, shall be returned to the proprietor of the tor of lands sold. lands or real estate sold as aforesaid. Penalty upon SEC. 36. And be it further enacted, That each and every colcollectors for ex- lector, or his deputy, who shall be guilty of any extortion or wilful tortion or oppresoion oppression, under color of law, or shall knowingly demand other or greater sums than shall be authorized by law, or shall receive any fee, compensation, or reward, except as herein prescribed, for the performance of any duty, or shall wilfully neglect to perform any of the duties enjoined by this act, shall, upon conviction, be subject to a fine of not exceeding one thousand dollars, or to be imprisoned for not exceeding one year, or both, at the discretion of the court, and be dismissed from office, and be forever thereafter incapable of holding any office under the government; and Disposal offines. one-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against said collector or deputy collector for the amount of damages accruing to the party injured, to be collected by execution. And each and every collector, or his deputies, shall give receipts for all sums by them collected. Revenue officers SEc. 37. And be it further enacted, That a collector or deputy may enter brewery, &c., ia the collector, assessor, assistant assessor, revenue agent, or inspector, daytime. shall be authorized to enter, in the daytime, any brewery, distillery, manufactory, building, or place where any property, articles, or objects, subject to duty or taxation under the provisions of this act, are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said property, articles, or objects, or inspecting the accounts required by this act from time to time to be made or kept by any manufacturer or producer, relating to such property, articles, or objects. And Penalty for re- every owner of such brewery, distillery, manufactory, building, or fusicngr to admit place, or persons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to 21 examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars: Provided, however, That when such prem-. And at night ises shall be open at night, such officers may enter while so open open. in the performance of their official duties. SEC. 38. And be it further enacted, That if any person shall Penalty for ob-'. strueting revenue forcibly obstruct or hinder any assessor or assistant assessor, or officer. any collector or deputy collector, revenue agent or inspector, in the execution of this act, or of any power and authority hereby vested in him, or shall forcibly rescue, or cause to be rescued, any property, articles, or objects, after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, upon conviction thereof, for every such offence, forfeit and pay the sum of five hundred dollars, or double the value of property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court: Provided, Penalty for offiThat if any such officer shall divulge to any party, or make eer divulging they known in any manner other than as provided in this act, the person visited. operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, he shall be subject to the penalties prescribed in section thirty-six of this act. SEC. 39. And be it further enacted, That in case of the sick- Collectormaydevolve h;s duties ness or temporary disability of a collector to discharge such of his upon a deputy in duties as cannot under existing laws be discharged by a deputy, case of siclkess. they may be devolved by him upon one of his deputies; and for the official acts and defaults of such deputy the collector or his sureties shall be held responsible to the United States. SEC. 40. And be it further enacted, That in case a collector Oldest deputy collector to ac in shall die, resign, or be removed, the deputies of such collector case of vacancy. shall continue to act until his successor is appointed; and the deputy of such collector longest in service at the time immediately ) preceding shall, until a successor shall be appointed, discharge all. the duties of said collector; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the) collector, as in other cases; and of two or more deputy collectors,i appointed on the same day, the one residing nearest the residence of the collector at the time of his death, resignation, or removal, shall discharge the said duties until the appointment of a successor: Secretary may Provided, That in case it shall appear to the Secretary of thb designate deputies Treasury that the interest of the government shall so require, he may, by his order, direct said duties to be performed by such? other one of the said deputies as he may in such order designate. And any bond or security taken from a deputy by such collector, Bond 4f deputy pursuant to this act, shall be available to his legal representatives available to f4irs, &c., in cve o~~ and sureties to indemnify them for loss or damage accruing from loss. any act of the deputy so continuing or succeeding to the duties of such collector. SEC. 41. And be it further enacted, That it shall be the duty Colletors to coof the collectors aforesaid, or their deputies, in their respective taes, ard to sued districts, and they are hereby authorized, to collect all the duties for fines and penand taxes imposed by this act, however the same may be designated, and to prosecute for the recovery of any sum or sums which may be forfeited by virtue of this act; and all fines, penalties, and forfeitures which may be incurred or imposed by virtue of this Suits to be in the act shall be sued for and recovered, in the name of the United nSe oftheUnated 22 States, in any proper form of action, or by any appropriate form of proceeding: qui tam, or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction; and where not otherwise Penalties to be and differently provided for, one moiety thereof shall be to the use divided between the government of the United States, and the other moiety thereof to the use of aud the informer. the person, to be ascertained by the judgment of the court, who shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred: Provided, That in case of any suit brought upon information received from any person, other than a collector, deputy collector, assessor, assistant assessor, or inspector, of internal revenue, the United States shall not be Employment of subject to any costs of suit, nor shall the fees of any attorney or cornsze to be a,- counsel employed by any such officer be allowed in the settlement missicner. of his account unless the employment of such attorney or counsel shall be authorized by the Commissioner of Internal Revenue, either express or by general regulations. False smearing SEc. 42. And be it further enacted, That if any person, in any to be deemed perjury. case, matter, hearing, or other proceeding in which an oath or affirmation shall be required to be taken or administered under and by virtue of this act, shall, upon the taking of such oath or affirmation, knowingly and wilfully swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury. Separate ac- SEC. 43. And be it further enacted, That separate accounts oftmonys to be kept shall be kept at the treasury of all moneys received from internal of moneys receiv'd ftem the several duties or taxes in each of the respective States, Territories, and d:-tricts and the sprtk several sources of collection, districts; and that separate accounts shall be kept of revenue. the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, assessors and assistant assessors, inspectors, and other officers employed in each of the respective States, Territories, and collection districts, an Abstract to be abstract in tabular form, of which accounts it shall be the duty of 1i:,t Lteore Con- the Secretary of the Treasury annually, in the month of Decemg'ess~. ber, to lay before Congress. Commissionerau- SEC. 44. And be it further enacted, That the Commissioner turzed to refuolnd of Internal Revenue, subject to regulations prescribed by the SecUtxes ildegally collected. retary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any Commissionerto manner wrongfully collected, and also repay to collectors or deputy repay tocoilectors collectors the full amount of such sums of money as shall or may any moneys recovered of them in be recovered against them or any of them in any court, for any courts for acts any internal duties or licenses collected by them, with the costs formance of duties and expenses of suit, and all damages and costs recovered against oi office. assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them or any of them by reason of anything that shall or may be done in the due performance of their official duties, and also compromise such compromise suits. suits and all others relating to internal revenue; and all judg 23 menrts and moneys recovered or received for taxes, costs, for- All petnal*O feitures, and penalties shall be paid to the collector as internal tors. duties are required to be paid; and all sums of money which the Commissioner is authorized to pay by virtue of this section shall be paid by drafts drawn on collectors of internal revenue. SEC. 45. And be it further enacted, That in all cases of dis- by collector to bive traint and sale of goods or chattels for non-payment of taxes, prima facie eviduties, or licenses, as provided for, the bill of sale of such goods dence of right toa or chattels given by the officer making such sale, to the purchaser conclusive evithereof, shall be prima facie evidence of the right of the officer to of is proedings.ty make such sale, and conclusive evidence of the regularity of his proceedings in selling the same. SEC. 46. And be it further enacted, That if, for any cause, at Duty of the Pmiiany- time after this act goes into operation, the laws of the United dent in States ad States cannot be executed in a State or Territory of the United this act cannot be States, or any part thereof, or within the District of Columbia, it executed. shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits Mf such State or Territory, or part thereof, or District of Columbia, so soon as the authority of the United States therein shall be reestablished, and to collect the taxes, duties, and licenses in such States and Territories, under the regulations prescribed in this act, so far as applicable; and where not applicable, the assessment and levy shall be made, and the time and manner of collection regu-:Lted, by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. SEC. 47. And be itfurther enacted, That the officers who may eOfOfitr appoint be appointed under this act, except within those districts within to perlorm necesany State or Territory which have been or may be otherwise sary duties for the collection of any especially provided for by law, shall be, and hereby are, author- direct tax. ized, in all cases where the payment of such tax shall not have been assumed by the State, to perform all the duties relating to or regarding the assessment and collection of any direct tax imposed or which may be imposed by law. SEc. 48. And be it further enacted, That all goods, wares, Articles held by merchandise, articles or objects on which duties are imposed by intnt lto de.frad the provisions of law, which shall be found in the possession or the revenue, may be seized by any custody or within the control of any person or persons, for the collector. purpose of being sold or removed by such person or persons in fraud of the internal revenue laws, or with design to avoid payment of said duties, may be seized by any collector or deputy collector, who shall have reason to believe that the same are possessed, hlad, or held for the purpose or design aforesaid, and the same shall be forfeited to the United States; and also all articles of raw mate- The articles forrials found in the possession of any person or persons intending feitdto the United to) manufacture the same for the purpose of being sold by them in fraud of said laws, or with design to evade the payment of said duties, and also all tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard ar enclosure where such articles on which duties are imposed, as aforesaid, and intended to be used by them in the fraudulent manufacture of such raw materials, shall be found, may. also be seized by any collector or deputy collector, as aforesaid, and the same shall be forfeited as aforesaid; and the proceedings to en- Forfeiture to be enforced by proforce said forfeiture shall be in the nature of a proceeding in rem ceeding in rem 24 in the circuit or district court of the United States for the distrct where such seizure is made, or in any other court of competent Penalty for fraud jurisdiction. And any person who shall have in his custody or $5d00, rdofuethe possession any such goods, wares, merchandise, articles, or objects subject to duty as aforesaid, for the purpose of selling the same with the design of avoiding payment of the duties imposed thereon, shall be liable to a penalty of five hundred dollars, or not less than double the amount of duties fraudulently attempted to be evaded, to be recovered in any court of competent jurisdiction; and the goods, wares, merchandise, articles or objects which shall be so seized by any collector or deputy collector may, at the option of the collector, during the pendency of such proceedings, Custody of goods be delivered to the marshal of said district, and remain in his care may be given to U. s. marshal. and custody and under his control until final judgment in such Perishable prop- proceeding shall be rendered: Provided, however, That when the erty may be ap- property so seized may be liable to perish or become greatly repraised and re- seize ma be lil turned to owner, duced in value by keeping, or when it cannot be kept without he giving bond for great expense, the owner thereof, the collector, or the marshal of the district, may apply to the assessor of the district to examine said property; and if, in the opinion of said assessor, it shall be necessary that the said property should be sold to prevent such waste or expense, he shall appraise the same; and the owner thereupon shall have said property returned to him upon giving bond in such form as may be prescribed by the Commissioner of internal Revenue, and in an amount equal to the appraised vahlm, with such sureties as the said assessor shall deem good and sufficient, to abide the final order, decree, or judgment of the court -having cognizance of the case, and to pay the amount of said appraised value to the collector, marshal, or otherwise, as he mray be ordered and directed by the court, which bond shall be filed by If bondnot given said assessor with the Commissioner of Internal Revenue. But if property U nay be said owner shall neglect or refuse to give said bond, the assessor shall issue to the collector or marshal aforesaid an order to sell the same; and the said collector or marshal shall thereupon advertise and sell the said property at public auction in the same manner as goods may be sold on final execution in said district; and the proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court aforesaid, to abide its final order, decree, or judgment. Provisions here- SEC. 49. And be it further enacted, That all the provisions inafter made for delivery of re- hereinafter made for the delivery of returns, lists, statements, and turns, &c., impo- valuations, and for additions to the duty inll case of false or fraudsition of fines, &c., apply to all per- ulent lists or returns, or in case of undervaluation or understatesons, corporations, ment on lists or returns, or in case of refusal or neglect to deliver lists or returns, and for the imposition of fines, penalties, and forfeitures, shall be held and taken to apply to all persons, associations, corporations, or companies liable to pay duty or tax; and any additions to duties, fines, penalties, or forfeitures hereinaf'tr Fines hereinafter imposed for failure to perform any duty required to be perfbrmed, imposed addit'nal to those hereinbe- shall be held and taken to'be additional to those hereinbefore profore provided. vided. Act of March 2, SEC. 50. And be itfurther enacted, That the provisions of the 1833, for the removalofsuitsfroom act entitled "An act fuirther to provide for the collection of duties Salt courts to fed- on imports," approved March second, one thousand eight hundred plyto intemnalirev- and thirty-three, now in force, shall be taken and deemed as exenue cases. tending to and embracing all cases arising under the laws for, the 25 collection of internal duties, stamp duties, licenses, or taxes, which have been or may be hereafter enacted;'and all persons duly au- Officers of interthorized to assess, receive, or collect such duties or taxes under,a revenue de: clared to be revesuch laws are hereby declared to be and to have been revenue nue officers under officers within the true intent and meaning of the said act, and said act. entitled to all the exemptions, immunities, benefits, rights, and privileges therein enumerated or conferred. [SEC. 2. And be it further enacted, That the jurisdiction of the March 2, 1833. circuit courts of the United States shall extend to all cases, in Jurisdiction oi law or equity, arising under the revenue laws of the United circuitcourts. States for which other provisions are not already made by law; and if any person shall receive any injury to his person or property for or on account of any act by him done, under any law of the United States, for the protection of the revenue or the collection of duties on imports, he shall be entitled to maintain suit for damage therefor in the circuit court of the United States in the district wherein the party doing the injury may reside, or shall be found. And all property taken or detained by any officer or Property in cusother person under authority of any revenue law of the United tody to be irreStates shall be irrepleviable, and shall be deemed to be in the pviable. custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof. And if any person shall dispossess or rescue, or attempt to dispossess or rescue, any property so taken or detained as aforesaid, or shall aid or assist therein, such person shall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the twenty-second section of the act for the punishment of certain crimes against the United States, approved the thirtieth dy of April, anno Domini one thousand seven hundred and ninety, for the wilful obstruction or resistance of officers in the service of process.] [Ssc. 3. And be it further enacted, That in any case where March 2,1833. suit or prosecution shall be commenced in a court of any State, Actions in Stawe against any officer of the United States, or other person, for or courts tgainstrevon account of any act done under the revenue laws of the United removed, on petiStates, or under color thereof, or for, or on account of, any right, dint, to circu' authority, or title, set up or claimed by such officer or other per- court. son under any such law of the United States, it shall be lawful for the defendant in such suit or prosecution, at any time before trial, upon a petition to the circuit court of the United States, in and for the district in which the defendant shall have been served with process, setting forth the nature of said suit or prosecution, and verifying the said petition by affidavit, together with a certificate signed by an attorney or counsellor-at-law of some court of record of the State in which such suit shall have been commenced, or of the United States, setting forth that, as counsel for the petitioner, he has examined the proceedings against him, and has carefully inquired into all the matters set forth in the petition, and that he believes the same to be true; which petition, affidavit, atid certificate shall be presented to the said circuit court, if in session, and if not, to the clerk thereof, at his office, and shall be filed in said office, and the cause shall thereupon be entered on the docket of said court, and shall be thereafter proceeded in as a cause originally commenced in that court; and it shall be the duty of the clerk of said courts if the suit were commenced in the court below by summons, to issue a writ of certiorari to the 26 State court, requiring said court to send to the said circuit cornrt the record and proceedings in said cause; or if it were commenced by capias, he shall issue a writ of habeas corpus cum causa, a duplicate of which said writ shall be delivered to the clerk of the State court, or left at his office by the marshal of the district, or his deputy, or some person duly authorized thereto; Stay of proceed- and thereupon it shall be the duty of the said State court to stay hgs inStatecourt. all further proceedings in such cause, and the said suit or prosecution, upon delivery of such process, or leaving the same as aforesaid, shall be deemed and taken to be moved to the said circuit court, and any further proceedings, trial or judgment therein in the State court shall be wholly null and void; and if the defendant in any such suit be in actual custody on mesne process Marshal to take therein, it shall be the duty of the marshal, by virtue of the writ defendantintocus- of habeas corpus cum causa, to take the body of the defendant into his custody, to be dealt with in the said cause according to the rules of law and the order of the circuit court, or of any State procee of judge thereof, in vacation. And all attachments made, and all attachment, &c., to continue in bail and other security given upon such suit, or prosecution, shall force. be and continue in like force and effect as if the same suit or prosecution had proceeded to final judgment and execution in the De novo prooeed- State court; and if, upon the removal of any such suit, or prosting. cution, it shall be made to appear to the said circuit court that noa copy of the record and proceedings therein, in the State court, can be obtained, it shall be lawful for said circuit court to allow and require the plaintiff to proceed de novo, and to file a declarntion of his cause of action, and the parties may thereupon proceed as in actions originally brought in said circuit court; and on failure of so proceeding, judgment of non pros. may be rendered against the plaintiff, with costs for the defendant.] March 2,1833. [SEC. 4. And be it further enacted, That in any case in w'tch Record to besup- any party is, or may be by law, entitled to copies of the record plied where copy ofrocord cannot be and proceedings in any suit or prosecution in any State court to had from the State be used in any court of the United States, if the clerk of said State court shall, upon demand, and the payment or tender of the legal fees, refuse or neglect to deliver to such party certified copies of such record and proceedings, the court of the United States in which such record and proceedings may be needed, on proof, by affidavit, that the clerk of such State court has refused or neglected to deliver copies thereof, on demand as aforesaid, may direct and allow such record to be supplied by affidavit, or otherwise, as the circumstances of the case may require and allow; and thereupon, such proceeding, trial, and judgment may be had in the said court of the United States, and all such processes awarded, as if certified copies of such records and proceedings had been regularly before the said court.J Section 16, act of SEC. 51. And be it further enacted, That the provisions of thf August 6, 1846, up- sixteenth section of the act approved August sixth, eighteen hunpliod to internal revenue officers. dred and forty-six, entitled "An act to provide for the better organization of the treasury, and for the collection, safe-keeping, transfer, and disbursement of the public revenue," are hereby applied to, and shall be construed to include, all officers of the internal revenue charged with the safe-keeping, transfer, or disbursement of the public moneys arising therefrom, and to all other persons having actual charge, custody, or control of moneys or accounts arising from the administration of the internal revenue. 27 [SEC. 16. And be it further enacted, That all officers and other August 6, 1846. persons charged by this act, or any other act, with the safe- Entries to be made of the public keeping, transfer, and disbursement of the public moneys, other moneys other than than those connected with the Post Office Department, are hereby those of the Post required to keep an accurate entry of each sum received, and of each payment or transfer; and that if any one of the said officers, or of those connected with the Post Office Department, shall felony to sitie, convert to his own use, in any way whatever, or shall use, by a bank, &c., pubway of investment in any kind of property or merchandise, or lic money. shall loan, with or without interest, or shall deposit in any bank, or shall exchange for other funds, except as allowed by this act, any portion of the public moneys intrusted to him for safe-keeping, disbursement, transfer, or for any other purpose, every such act shall be deemed and adjudged to be an embezzlement of so much of the said moneys as shall be thus taken, converted, invested, used, loaned, deposited, or exchanged, which is hereby declared to be a felony; and any failure to pay over or to pro- Evidence of emduce the public moneys intrusted to such person shall be held bezz'ement. and taken to be prima facie evidence of such embezzlement; and if any officer charged with the disbursements of public moneys shall accept, or receive, or transmit to the Treasury Department to be allowed in his favor, any receipt or voucher from a creditor of the United States, without having paid to such creditor, in such funds as the said officer may have received for disbursement, or such other funds as he may be authorized by this act to take in exchange, the full amount specified in such receipt or voucher, every such act shall be deemed to be a conversion by such officer Payment inother funds to be deemed to his own use of the amount specified in such receipt or voucher; a conversion. and any officer or agent of the United States, and all persons advising or participating in such act, being convicted thereof before any court of the United States of competent jurisdiction, shall be sentenced to imprisonment for a term of not less than six Punishment. months nor more than ten years, and to a fine equal to the amount of the money embezzled. And upon the trial of any indictment against any person for embezzling public money under the provisions of this act, it shall be sufficient evidence, for the purpose What shill Lbe sufficient cvi leLeO of showing a balance against such person, to produce a transcript to show a balance from the books and proceedings of the treasury, as required in on a charge of embezzlement. civil cases, under the provisions of the act entitled "An act to 1797, ch. 20. provide more effectually for.the settlement of accounts between the United States and receivers of public money," approved March third, one thousand seven hundred and ninety-seven; and the provisions of this act shall be so construed as to apply to all persons charged with the safe-keeping, transfer, or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same; and the refusal of' such person, whether in or out of office, to pay any draft, order, or warrant which may be drawn upon him by the proper officer of the Treasury Department, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received or may be held, or to transfer or disburse any such money promptly, upon the legal requirement of any authorized officer of the United States, shall be deemed and taken, upon the trial of any indictment against such person for embezzlement, as prima facte evidence of such embezzlement.] 28 March 3,1797. fSEC.. Be it enacted by the Senate and House of RepresentaRevenue ofpfer tires of the United States of America in Congress assembled, or other person not paying public mo- That when any revenue officer, or other person accountable for ney to be sued, to public money, shall neglect or refuse to pay into the treasury the forfeit commis- sions, and to pay sum or balance reported to be due to the United- States upon the interest, adjustment of his account, it shall be the duty of the Comptroller, and he is hereby required, to institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per cent. per annum, from the time of receiving the money, until it shall be repaid into the treasury.] March 3, 1W7. ISEC. 2. And be it further enacted, That in every case of deA transcript of linquency, where suit has been or shall be instituted, a transcript the books of the bo an o e treasury to be from the books and proceedings of the treasury, certified by the evidence. Register, and authenticated under the seal of the department, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to or connected with the settlement of any account between the United States and an individual, when certified by the Register to be true copies of the originals on file, and authenticated under the seal of the department, as aforesaid, may be annexed to such transcripts, and shall have equal validity and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: ProOriginal contract vided, That where suit is brought upon a bond, or other sealed to be produced in instrument, and the defendant shall plead "non est facturm," or upon motion to the court, such plea or motion being verified by the oath or affirmation of the defendant, it shall be lawful for the court to take the same into consideration and (if it shall appear to be necessary for the attainment of justice) to require the production of the original bond, contract, or other paper specified in such affidavit.] March3,1797. LSEc. 3. And be it further enacted, That where suit shall be Judgment to be instituted against any person or persons indebted to the United renlderedat return States, as aforesaid, it shall be the duty of the court where the certain case same may be pending to grant judgment at the return term, upon motion, unless the defendant shall, in open court, (the United States attorney being present,) make oath or affirmation that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the consideration of the accounting officers of the treasury, and rejected; specifying each particular claim so rejected in the affidavit, and that he cannot then come safely to trial. Oath or affirmation to this effect being made, subscribed, and filed, if the court be thereupon satisfied, a continuance until the next succeeding term may be granted; but not otherwise, unless as provided in the preceding section.] March3, 1797. [SEc. 4. And be it further enacted, That in suits between the No credit to be United States and individuals no claim for a credit shall be adadmitted unless mitted upon trial but such as shall appear to have been presented presented to the ttu a t hv ret treasury, or out of to the accounting officers of the treasury for their examination, the power of the them disallowed, in whole or in part, unless it should be party to do it. and by them disallowed, in whole or in part, unless it should be proved to the satisfaction of the court that the defendant is, at the time of trial, in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting a claim for 29 such credit at the treasury by absence from the United States or some unavoidable accident.] [SEC. 5. And be it further enacted, That where any revenue March 3,1797. officer, or other person hereafter becoming indebted to the United In all cases of States by bond or otherwise, shall become insolvent, or where the inolven ty, the estate of any deceased debtor, in the hands of executors or ad- UnitedStatesshall ministrators, shall be insufficient to pay all the debts due from be first paid. the deceased, the debt due to the United States shall be first satisfied, and the priority hereby established shall be deemed to extend as well to cases in which a debtor not having sufficient property to pay all his debts shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor shall be attached by process of law, as to cases in which an act of legal bankruptcy shall be committed.] [SEC. 6. And be itfurther enacted, That all writs of execution March 3, 1797. upon any judgment obtained for the use of the United States in Writs of execuany of the courts of the United States in one State may run and tion mav be etxebe executed in any other State, or in any of the Territories of the United States, but shall be issued from and made returnable to the court where the judgment was obtained, any law to the contrary notwithstanding.] [SEC. 7. And be it further enacted, That nothing in this act March 3, 1797. shall be construed to repeal, take away, or impair any legal rem- Priorlegal remeedy or remedies for the recovery of debts now due, or hereafter diaes not to be imto be due, to the United States, in law or equity, from any person or persons whatsoever, which remedy or remedies might be used if this act was not in force.] SEC. 52. And be it further enacted, That all assessors and their Assessors and assistants, all collectors and their deputies, revenue agents and all thlleirs assistants, inspectors, are hereby authorized to administer oaths and take deputies, and inevidence touching any part of the administration of this law with ized to administer which they are respectively charged, or where such oaths and oaths. evidence are by law authorized to be taken; and any perjury therein shall be punished in the like manner, and to the same degree, as in the case of perjury committed in proceedings in the courts of the United States. SPIRITS, ALE, BEER, AND PORTER. SEc. 53. And be it further enacted, That any person required Distillers must by law to be licensed as a distiller, before distilling any spirits apply for licenses. shall, in addition to what is required by other provisions of law. make an application therefor to the assessor of the district, and before the same is issued the person so applying shall give bond Must give bond. to the United States, in such sum as shall be required by the collector, and with one or more sureties, to be approved by said collector, conditioned that in case any still or stills, or other impleinents to be used for distilling, shall be erected or used by him, his agent or superintendent, he will, before using, or causing, or permitting the same to be used, report in writing to the said assessor the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superintendence, which all or either of the said stills or other implements may undergo, and that he will from day to day enter,o r cause Keep record of to be entered, in a book to be kept for that purpose, the number gallons distillea, of gallons of spirits that may be distilled by said still or stills, graiduty of 30 or other implements, and also of the quantities of grain or other vegetable productions, or other substances put into the mash tub, or otherwise used by him, his agent or superintendent, for the Book to be open purpose of producing spirits; and said book shall be open at all at alltimes, Sun- times during the day (Sundays excepted) to the inspection of the said assessor, assistant assessor, collector, deputy collector, or inspector, who may make any memorandums or transcripts thereRender to as- from; and also that he will render to the said assessor or assistant sessor tri-monthly assessor, on the first, eleventh, and twenty-first days of each and every month,. or within five days thereafter, during the continuance of said license, an exact account in writing, of the number of gallons of spirits distilled, and also of the number of gallons placed in warehouse and the number sold or removed for consumption or sale by him, his agent or superintendent, and -the proof thereof, and also of the quantities of grain or other vegetable productions, or other substances, put into the mash tub, or otherwise used by him, his agent or superintendent, for the purpose of producing spirits, for the period or fractional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by'Will not sell or law; that he will not sell or permit to be sold, or removed for remove spirits be- consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon Will pay duties his books as aforesaid; and that he will, at the time of rendering to ollctor. said account, pay to the said collector, or his deputy, the duties which by law are imposed on the spirits so distilled. And the Bondmaybe re- said bond may be renewed or changed from time to time, in regard newed. to the amount and sureties thereof, according to the discretion of the collector. Application for SEC. 54. And be it furthzer enacted, That the application in licenseto distil to writing made by any person for a license for distilling, as aforesaid, shall state the place of distilling, the number and capacity of the still or stills, boiler or boilers, and the name of the person, firm, company, or corporation using and owning the same, and owning the building used as a distillery, and the land on which the same is located, and if the land or building is leased, the Penalty of $300 terms and conditions of the lease; and any person making a false forifals statement. statement in either of the said particulars shall forfeit and pay the sum of three hundred dollars, to be recovered with costs of suit. Duty on spirits SEC. 55. And be it further enacted, That, in addition to the distiiled on and iftler Joly 1864, duties payable for licenses herein provided, there shall be levied, $t 50. collected, and paid on all spirits that may be distilled and sold, or distilled and removed for consumption or sale, of first proof, on and after the first day of July, eighteen hundred and sixtyfour, and prior to the first day of January, eighteen hundred and sixty-five, a duty of one dollar and fifty cents on each and every Dntyonandafter gallon; and on and after January first, eighteen hundred and January 1, 1865, sixty-five, a duty of two dollars on each and every gallon. And Spiritsin posses- all spirits which may be in the possession of the distiller or in sion of distiller on which duty not public store or bonded warehouse, on either the first day of July paid to be held as or January aforesaid, no duty having been paid thereon, shall distilled on those days. be held and treated as if distilled on those days respectively, and Duty to be paid said duties shall be paid by the owner, agent, or superintendent wffhin five days of the still or other vessel in which the said spirits shall have after rendering account. been distilled, within five days after the time of rendering the ac 31 counts of spirits so chargeable with duty, required to be rendered by law. And the said duties shall be a lien on the spirit distilled Duty a lien on and on the distillery used for distilling the same, with the stills, distillery, &c. vessels, fixtures, and tools therein, and on the lot or tract of land whereon the said distillery is situated, until the said duty shall be paid: Provided, That the duty on all spirits shall be collected at First proof the ne lower rate than the basis of first proof, and shall be increased bais. in;proportion for any greater strength than the strength of first proof, except when made and used in the manufacture of vinegar usex'ept hen or acetic acid, in which case the duties shall be collected on the acetic acid. basis of the actual proof: Provided further, That any person Penalty fhr diRwho shall distil spirits and use the same in the manufacture of tilling and using spirits without liany other article without having taken out a license and paid such cense. duties as are prescribed by law in relation thereto, shall; in addition to all other penalties and forfeitures, be liable to pay one hundred per centum additional duties thereon. SEC. 56. And be it further enacted, That the term first proof Standard of first used in this act and in the laws of the United States shall be proof. comstrued and is hereby declared to mean that proof of a liquor which corresponds to fifty degrees of Tralle's centesimal hydrome- Tralle's hydromter, adopted by regulation of the Treasury Department, of August ater. twelfth, eighteen hundred and fifty, at the temperature of sixty degrees Fahrenheit's thermometer. And in levying duties on liquors above and below proof, the table contained in the manual for inspectors of spirits, prepared by Professor McCulloh, under Tables of Prof. the superintendence of Professor Bache, and adopted by the MCullh hadoptTreasury Department, shall be used and taken as giving the pro- ordered by Secreportions of absolute alcohol in the liquids gauged and proved ac- twho ifs authozurd ci-ding to which duties shall be levied, until otherwise ordered by to adopt hydromethe Secretary of the Treasury, who is hereby authorized to adopt ters, &C. such hydrometers and prescribe such rules and regulations as he may deem necessary to insure a uniform system of inspection arid gauging of spirits subject to duties throughout the United States. And in all sales of spirits hereafter made, where not otherwise specially agreed, a gallon shall be taken to be a gallon of first proof, according to the standard set forth and declared for the inspection and gauging of spirits throughout the United States. SEC. 57. And be it further enacted, That every person who Recordof quantity of spirits made, shall be the owner of any still, boiler, or other vessel, used or sold, &c., placed intended to be used for the purpose of distilling spirituous liquors, in bonded wilreas hereinbefore provided, or who shall have such still, boiler, or house, &c. other vessel under his superintendence, either as agent for the owner or on his own account; and every person who shall use any still, boiler, or other vessel, as aforesaid, either as owner, agent, or otherwise, shall from day to day make true and exact entry, or cause to be entered in a book to be kept for that purpose, the number of gallons of spirits distilled, and also the number of gallons placed in warehouse, and also the number sold, or removed for consumption or sale, and the proof thereof; which book shall always be open in the daytime, (Sundays excepted,) for the inspection of the said assessor, assistant assessor, collector, deputy collector, or inspector, who may take any minutes, memorandums, or transcripts thereof; and shall render to said assessor Reudertri-monthor assistant assessor, on the first, eleventh, and twenty-first days ly acfounts to asof each and every month in each year, or within five days thereaftWe, an account in duplicate, taken from his books, of the num 32 ber of gallons of spirits distilled, and also the number of gallons sold, or removed for consumption or sale, and the proof thereof, Record of quan- not before accounted for; and shall also keep a book, or books, in tiuy of grain, &c.d a form to be prescribed by the Commissioner of Internal Revenue, and to be open at all seasonable hours for inspection by the Record open to assessor, assistant assessor, collector, deputy collector, or inspecofficersF. tor of the district, wherein shall be entered, from day to day, the quantities of grain, or other vegetable productions, or other substances put into the mash tub by him, his agent or superintendent, Record to be for the purpose of producing spirits and shall verify or cause to verified ly Oath, be verified the said entries, reports, books, and accounts, by oath or affirmation, to be taken before the assessor or assistant assessor, or other competent officer, according to the form required by law, and shall immediately forward to the collector of the district one Pay daties tocol- of the said duplicate accounts duly verified as aforesaid; and shall lctor tri-monthly. also pay to the collector the duties on the spirits so distilled and sold, or removed for consumption or sale, and in said accounts mentioned at the time of rendering the duplicate account thereof: Distillers who Provtided, That distillers who distil or manufacture less than one distil less than 150 hundred and fifty barrels of spirits per year may make returns barrels por year to make monthly re- and pay duties on the first day of each and every month in lieu turns, of the first, eleventh, and twenty-first days of the month, and furnish bonds correspondingly, anything to the contrary notwithTax on brandy standing: And provided further, That brandy distilled from made from apples grapes shall pay a tax of fifty cents per gallon, and distilled from or peaches apples or peaches, shall pay one dollar and fifty cents per gallon. Secretary of the SEC. 58. And be it furthker enacted, That there shall be appTreasury shall ap- pointed by the Secretary of the Treasury, in every collection district where the same may be necessary, one or more inspectors of spirits, refined coal oil or other oil, tobacco, cigars, and other Conlmis'er shall articles, who shall take an oath faithfully to perform their duties, prescribe form of in such form as the Commissioner of Internal Revenue shall peoa h and fee. scribe, and who shall be en itled to receive such fees as may be fixed and prescribed by said Commissioner, to be paid by the owner or manufacturer of the articles inspected, gauged, or proved. Penalty of $100 And any manufacturer of spirits, refined coal oil or other oil, for refusal to admit tobacco, cigars, or other articles which may'by law be required to be inspected, who shall refuse to admit an inspector upon his premises, so far as it may be necessary for the performance of his duties, or who shall obstruct an inspector in the performance of his duties, shall forfeit the sum of one hundred dollars, to be-recovered in the manner provided for other penalties imposed by this act. All spirits to be SEC. 59. And be it further enacted, That all spirits distilled as inspected before used or removed. aforesaid by any person licensed as aforesaid shall, before the same are used, or removed for any purpose, be inspected, gauged, and proved by some inspector appointed for the performance of Inspection marks. such duties, who shall mark upon the cask or other package containing such spirits, in a manner to be prescribed by said Commissioner, the quantity and proof of the contents of such cask or package, with the date of inspection and the name of the inInspector to make spector, and shall make a return of all spirits so inspected, andreturns to collector the name of the distiller, to the collector, and a duplicate thereof Tax to be paid to the assessor of the district; and the duty imposed by law shall unless spirits are be paid on all spirits not removed to a bonded warehouse before removed to bonded wareonse. the day prescribed by law for making return of the same. And 33 any person who shall attempt fraudulently to evade the pay- Penalty ofo$300 ment of duties upon any spirits distilled as aforesaid, by chang- ulent marking, or ing in any manner the mark upon any such cask or package, for purchasing or using branded shall forfeit the sum of three hundred dollars for each cask or casks fraudulentpackage so altered or changed, to be recovered as hereinbefore pro- ly vided. And any such inspector who shall knowingly put upon any such cask or package any false or fraudulent mark shall be liable to the same penalty hereinbefore provided for each cask or package so fraudulently marked. And any person who shall Penaltyforbuypurchase or sell any empty cask with the inspection marks with inspection thereon, or who shall fraudulently use any cask or package so marks thereon. marked, for the purpose of selling any other spirits than that so inspected, or for selling spirits of a quality or quantity different from that so inspected, shall be subject to a like penaltyV for each cask or package so purchased, sold, or used. SEc. 60. And be it further enacted, That the owner or owners Distillers andreof any distillery or oil refinery may provide, at his or their own finers of coal oil expense, a warehouse, in conformity with such regulations as the house. Secretary of the Treasury may prescribe; and such warehouse, when approved by the collector, is hereby declared a bonded warehouse of the United States, and shall be used only for stor- Declared bonded ing distilled spirits, or refined coal oil, or naphtha, and to be under warehouse. the custody of the collector or his deputy. And the duty on the Duty to be paid before removal spirits, coal oil, or naphtha stored in such warehouse shall be from wvarehouse. paid before it is removed from such warehouse, unless removed in pursuance of law. SEC. 61. And be it further enacted, That all distilled spirits, Distilled spirits, and all distilled or refined coal oil, distillate, benzine or benzole, naphthail may and naphtha, upon which an excise duty is imposed by law, may, be removed wlthout payment of after being inspected, gauged, proved, and marked by the in- d-ty under bond, spector according to the provisions of this act, be removed, with- &C. out payment of the duty, under such rules and regulations, and upon the execution of such transportation bonds or other security as the Secretary of the Treasury may prescribe. The said spirits, Transfer fiom oil, or naphtha so removed shall be transferred directly from the bonded wareh'e. distillery or refinery to a bonded warehouse, established in conformity with law and treasury. regulations, and may be transported from such warehouse to any one other bonded warehouse used for the storage of distilled spirits, coal oil, or naphtha. And after the arrival of such distilled spirits, coil oil, or naphtha at the bonded warehouse within the district of the assessor to which it has been transferred, it shall be again inspected, and the duty Reinspeotion and shall be assessed and paid on any deficiency or reduction of the rleqirec on dlty number of proof gallons beyond such allowance for leakage as de iciency beyond may be established by the regulations. of the Commissioner of leakage. Internal Revenue, received at the warehouse, from the number of proof gallons as stated in the bond given at the place of shipment. And any distilled spirits, coal oil, or naphtha in the public warehouses shall be subject to the same rules and regulations, Cost and expenses chargeable and be chargeable with the same costs and expenses in all re- same as on imspects, to which imported goods deposited in public store or ported goods deposited in bonded bonded warehouse may be subject; and shall be in charge of a,warehouse. proper officer, to' be designated by the Secretary of the Treasury, who, with the owner and proprietor of the warehouse, shall have the joint custody of all the distilled spirits, oil, or naphtha so 3 34 Spirits, oil, or stored in said warehouse, which shall be at the risk of the owner na phtha in the custody of officer of the said spirits, oil, or naphtha. And all labor on the same while iin a bonded shall be performed by the owner or proprietor of the warehouse, warehouse, and at the risk of the under the supervision of the officer in charge of the same, and owner. Owner to pay at the expense of said owner or proprietor of the warehouse; (xpenses of labor and the same fees shall be paid for exports as are charged to exupon goods in bondedwarehouse porters for like services in the custom-house. And no drawback No drawback to shall in any case be allowed on any distilled spirits, coal oil, or be allowed. naphtha, upon which an excise duty shall have been paid, either before or after it shall have been placed in a bonded warehouse: Distilled spirits,. Provided, That any distilled spirits, coal oil, or naphtha may be coal oil, or naph- withdrawn from the bonded warehouse after payment, to the coltha, may be withdrawn from bond- lector of internal revenue for the district in which the warehouse is dtelrert,,hocil, - situated, of the duty imposed by law, or may be removed without JSitances. payment of the duty for the purpose of being exported, or for the purpose of being redistilled or canned for export, after the quantity and proof of the spirits, oil, or naphtha to be removed has been ascertained and inspected according to the provisions of law, under such rules and regulations and the execution of such bond or other security as the Secretary of the Treasury may prescribe. Spirits, &c., re- And any spirits, oil, or naphtha so removed for distillation shall moved for distil- be returned to the warehouse and shall be again inspected, and lation to be returned to the ware- the duty shall be paid to the said collector on any deficiency or inpected aa reduction beyond the allowance for loss by redistillation established by the Commissioner of Internal Revenue, in the number of proof gallons received at the warehouse for the purpose of Medicines, &c., being exported, as aforesaid. And nothing in this section shall may be manuffor exporta- be construed to prevent the manufacture for exportation, withoit tion without pay- payment of duty, of medicines, preparations, compositions, perfumery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, as provided for in this act. Entries on the SEC. 62. And be itffurther enacted, That the entries required distiller's books to be verified by oath to be made in the books of the distiller, as aforesaid, shall, on the or affirmation. first, eleventh, and twenty-first days of each and every month, or within five days thereafter, be verified by oath or affirmation of the person or persons by whom such entries shall have been made, which oath or affirmation shall be certified at the end of such entries by the assessor, or assistant assessor, or officer adOath. ministering the same, and shall be, in substance, as follows: "I do swear (or affirm) that the foregoing entries were made by me on the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of spirituous liquors distilled and sold, or removed for consumption or sale, at the distillery owned by, in the county of, amounting to - gallons, according to proof prescribed by the laws of the United States." SEc. 63. And be itfurther enacted, That the owner, agent, or When entries superintendent aforesaid shall, in case the original entries renot made by own- quired to be made in his books by this act shall not have been er, agent, or superintendent. made by himself, subjoin to the oath or affirmation of the person by whom they were made the following oath or affirmation, to be Subjoinedoath of taken as aforesaid: "I do swear (or affirm) that, to the best of the owner, agent, my knowledge and belief, the foregoing entries are just and true, in certain cases. and that I have taken all the means ill my power to make them So." 85 SEC. 64. And be it further enacted, That there shall be paid Duty on beer, lager beer, ale, on all beer, lager beer, ale, porter, and other similar fermented porter, and other liquors, by whatever name such liquors may be called, a duty of similar fermented one dollar for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity, or for fractional parts of a barrel, which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States or the Territories thereof; or within the District of Columbia; which duty shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fermented liquors shall be made, and shall be paid at the time of Duty paid at the rendering the accounts of such fermented liquors so chargeable time of rendering with duty, as hereinafter required: Provided, That fractional Mode ofreckoning parts of a barrel shall be halves, thirds, quarters, sixths, eighths, fractional parts. and sixteenths; and any fractional part containing less than onesixteenth shall be accounted one-sixteenth; more than one-sixteenth, and not more than one-eighth, shall be accounted oneeighth; more than one-eighth, and not more than one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than one-quarter, shall be accounted one-quarter; more than onequarter, and not more tltan one-third, shall be accounted onethird; more than one-third, and not more than one-half, shall be accounted one-half; more than one-half shall be accounted one barrel: Provided further, That beer, lager beer, ale, porter, and Beer, &c., in botother fermented liquors in bottles, shall be assessed, according tles tobe assessed to the quantity contained therein, at the rate of one dollar for quantity contained thirty-one gallons, when the duty has not been previously paid therein. on the liquors contained therein. SEC. 65. And be it further enacted, That every person owning Person owning or occupying any brewery or premises used or intended to be used bi very, &c.. shall for the purpose of brewing or making such fermented liquors, or he shall enter the who shall have such premises under his control or superintendence quantity, &c., of fermented liquors as agent for the owner or occupant, or shall have in his possession made; also, the or custody any vessel or vessels intended to be used on said quantity sold or removed for conpremises in the manufacture of beer, lager beer, ale, porter, or other sumption or sale; similar fermented liquors, either as owner, agent, or otherwise, saidt bok to be at all tin es open to shall, from day to day, enter or cause to be entered in a book to the assistant assesbe kept by him for that purpose, and which shall be open at all sor times, (except Sundays,) between the rising and setting of the sun, for the inspection of said assessor, assistant assessor, collector, deputy collector, or inspector, who may take any minutes or memorandums or transcripts thereof, the quantity, packages, or number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold, or removed for consumption or sale, keeping separate account of the several kinds and descriptions; and shall render to said assessor or assistant assessor, A general aeon the first day of each month in each year, or within ten days count to bhe rendered on the first thereafter, a general account in writing, taken from his books, of dayofeachmonth. the quantity or number of barrels and fractional parts of barrels of each kind of fermented liquors made, and also of the quantity sold, or removed for consumption or sale, for one month preceding said day; and shall verify, or cause to be verified, the said entries, reports, books, and general accounts, and the facts therein set forth, on oath or affirmation, to be taken before the assessor or assistant Account to be assessor, or other competent officer, according to the form required affirmation before by law; and shall immediately forward to the collector of the sistant assessor. 36 Forvard dupli- district one of the said duplicate accounts, duly certified by the cato to collector and pay the duty. assessor or assistant assessor, and shall also pay to the said collector the duties which are imposed by law on the liquor made and sold, or removed for consumption or sale, and in the said accounts mentioned, at the time of rendering the duplicate account thereof Where the man- as aforesaid. But where the manufacturer of any beer, lager beer, factlurer of beer, or ale manufactures the same in one collection district, and owns the same in one or occupies a depot or warehouse for the storage and sale of such distriet and has a depot for storage beer, lager beer, or ale in another collection district, he may, inand sale of the stead of paying to the collector of the district where the same was sarue in another collection district. manufactured the duties chargeable thereon, present to such assessor or assistant assessor an invoice of the quantity. or number of barrels about to be removed for the purpose of storage and sale, specifying in such invoice the depot or warehouse in which he inAssessor or as- tends to place such beer, lager beer, or ale; and thereupon such astyant pei assessor or assistant assessor shall indorse on such invoice his persion for removal. mission for such removal, and the assessor or assistant assessor shall, at the same time, transmit to the collector of the district in which such depot or warehouse is situated a duplicate of such inDuty to be paid voice; and thereafter the manufacturer of the beer, lager beer, or in the district to ale so removed shall render the same account, and pay the same which the same has been removed. duties, and be subject to the same liabilities and penalties as if the beer, lager beer, or ale had been manufactured in the district to Commissioner which the same has been removed. Tlhe Commissioner of Internal ~y prescribe Revenue may prescribe such rules as he may deem necessary for rules. as may the purpose of carrying the provisions of this section into effect. Entries made in SEC. 66. And be it further enacted, That the entries made in brewer's book er- the books required to be kept by the foregoing section shall, on quired to be veri- mt fled by oath or af- said first day of each and every month, or within ten days therefirmation of the person or persons after, be verified by the oath or affirmation of the person or perb rewhoa they ons by whom such entries shall have been made, which oath or the oath or affirm- affirmation shall be certified at the end of such entries by the ation certified by assessor or assistant assessor, or other competent officer administhe assessor or assistant assessor. tering the same, and shall be, in substance, as follows: " I do Oath. swear (or affirm) that the foregoing entries were made by me on the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of fermented liquors either brewed, or brewed and sold, at the brewery owned by, in the county of, amounting to barrels." Entriesmade by SEC. 67. And be it further enacted, That the owner, agent, or other persons to be verified.o to b superintendent aforesaid, shall, in case the original entries required to be made in his books shall not have been made by himself,; subjoin to the oath or affirmation the following oath or affirmation, to Oath. be taken as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so." Penalty for nae SEC. 68. And be it further enacted, That the owner, agent, or glect to'inake true rI)orts, t&c. superintendent of any vessel or vessels used in making fermented liquors, or of any still, boiler, or other vessel used in the distillation of spirits on which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do or cause to be done any of the things by law required to be Forffitre of done as aforesaid, shall forfeit for every such neglect or refusal all 5stSil, &c. the liquors and spirits made by or for him, and all the vessels used in making the same, and the stills, boilers, and other vessels used in distillation, together with the sum of five hundred dollars, to be 37 recovered with costs of suits, and shall be deemed guilty of a misdemeanor, and be subject to imprisonment for a term not exceeding one year; which said liquors or spirits, with the vessels containing the same, with all the vessels used in making the same, may be seized by any collector or deputy collector of internal duties, and held by him until a decision shall be had thereon according to law: Provided, That such seizure be As to time of made within thirty days after the cause for the same shall have seizure. come to the knowledge of the collector or deputy collector, and that proceedings to enforce said forfeiture shall have been commenced by such collector within twenty days after the seizure thereof. And the proceedings to enforce said forfeiture of said property shall be in the nature of a proceeding in rem, in the cir- Proceedings in cuit or district court of the United States for the district where rem. such seizure is made, or in any other court of competent jurisdiction. SEc. 69. And be itfurther enacted, That in all cases in which Ten per centum the duties aforesaid, payable on spirits distilled and sold, or re- to pay du ties. moved for consumption or sale, or beer, lager beer, ale, porter, and other similar fermented liquors, shall not be paid at the time of rendering the account of the same, or at the time when they shall have become payable, as herein required, to the collector or deputy collector of the district, the person or persons chargeable therewith shall pay, in addition, ten per centum on the amount thereof; and until such duties, with such addition, shall be paid, they shall be and remain a lien upon the distillery where such Dutties a lien on liquors have been distilled, and upon the brewery where such distillery, &c. liquors have been brewed, and upon the stills, boilers, vats, and all other implements thereto belonging, and upon the lot or tract of land whereon the distillery or brewery is situate, until the same shall have been paid. And in case of refusal or neglect to pay said duties, with the addition, within ten days after the same shall have become payable, the amount thereof may be recovered by distraint and sale of the goods, chattels, and effects of the de- Distraint. linquent. SEC. 70. And be it further enacted, That every person licensed Penalty of $300 as aforesaid to distil spirits, or licensed as a brewer, who shall for ueglect, &c. neglect or refuse to furnish the account and duplicate thereof, as hereinbefore provided, or who shall refuse to permit the said assessor, assistant assessor, collector or deputy collector, or inspector to examine the books in the manner provided for, when requested, shall, for every such refusal or neglect, forfeit the sum of three hundred dollars. LICENSES. SEC. 71. And be itfurther enacted, That no person, firm, com- Trades and ocpany, or corporation shall be engaged in, prosecute, or carry on ceasetd. to beliany trade, business, or profession, hereinafter mentioned and described, until he or they shall have obtained a license therefor in the manner hereinafter provided. SEC. 72. And be it furtlher enacted, That every person, firm, Requirements to obtain license. company, or corporation required by this act to obtain a license to engage in any trade, business, or profession, for which a license is required by law, shall register with the assistant assessor of the assessment district in which he shall design to carry on 38 such trade, business, or profession, first, his or their name or style, and in case of a firm or company, the names of the several persons constituting such firm or company, and their places of residence; second, the trade, business, or profession for which a license is desired; third, the place where such trade, business, or profession is to be carried ofi; fourth, if a rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses; if an innkeeper, the yearly rental value of the house and property to be occupied for said purpose; if not rented, the assistant assessor shall value the same. All of which facts shall be returned duly certified by such assistant assessor, both to the assessor and collector of the district; and thereupon, upon payment to the collector or deputy collector of the district the amount as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade, business, or profession. Penalty for not SEC. 73. And be itfurther enacted, That if any person or pertaking out a li- sons shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which trade, business, or profession, a license is required by this act, without taking out such license as in that behalf required, he, she, or they shall, for every such offence, besides being liable to the payment of the tax, be subject to imprisonment for a term not exceeding two years, or a fine not exceeding Distribution of five hundred dollars, or both, one moiety of such fine to the use of the United States, the other moiety to the use of the person who shall first give information of the fact whereby said forfeiture was incurred. Conditions of li- SEC. 74. And be it further enacted, That in every license to oense. be taken out under or by authority of this act shall be contained and set forth the purpose, trade, business, or profession for which such license is granted, and the name and place of abode of the person or persons taking out the same; if for a rectifier, the quantity of spirits authorized to be rectified; if by a peddler, whether authorized to travel on foot, or with one, or two, or more horses, the time for which such license is to run, and the date or time of granting such license, and (except in the case of auctioneers and peddlers) the place at which the trade, business, or profession for which such license is granted shall be carried on: Proviso against Provided, That a license granted under this act shall not authorize carrying on btsi- the person or persons, (except lawyers, physicians, surgeons, denness in any other place than de- tists, cattle brokers, horse dealers, and auctioneers,) or firm comtcribed in license. pany, or corporation mentioned therein, to exercise or carry on the trade, business, or profession specified in such license in any other place than that mentioned therein, or otherwise provided; but nothing herein contained shall prohibit the storage of goods, wares, or merchandise in other places than the place of business, nor the sale by manufactures or producers of their own goods, wares, and merchandise, at the place of production or mauufacture, or at their principal office, or place of business, provided no goods, wares, or merchandise shall be kept for sale at said office. Must protulceli- And every person exercising or carrying on any trade, business, oeupe on demand of officer. or profession, or doing any act for which a license is required, shall, on demand of any officer of internal revenue, produce such license, and unless he shall do so may be taken and deemed to Penalty. have no license. And in case any peddler shall refuse to produce 39 his or her license when demanded by any officer of internal revenue, said officer may seize the horse, wagon, and contents, or pack, bundle, or basket of any person so refusing, and the assessor Disposition of of the district in which the seizure has occurred may, on ten hands of zeddlern days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling-house, require such peddler to show cause, if any he has, why the horses, wagon, and contents, pack, bundle, or basket so seized shall not be forfeited; and in case no sufficient cause is shown, the assessor may direct a forfeiture, and issue an order to the collector or to any deputy collector of the district for the sale of the property so forfeited; and one half of the same, after payment of the expenses of the proceedings, shall be paid to the officer making the seizure, and the other half thereof to the collector for the use of the United States. And all licenses granted after the first day of May in Licenses to cxany year shall continue in force until the first day of May next pire May 1. succeeding, and shall be issued upon the payment of a ratable proportion of the whole amount of duty imposed for such license; and each license so granted shall be dated on the first day of the month in which the liability therefor accrued. SEC. 75. And be it further enacted, That upon the death of any person or persons licensed under or by virtue of this act, or Removals auupon the removal of any person or persons from the house or thorized. premises at which the trade, business, or profession mentioned in such license was authorized, it may and shall be lawful for the collector to authorize, by indorsement on such license, or other- To be indorsed wise, as the Commissioner of Internal Revenue shall direct, the on license person or persons so removing, as aforesaid, to any other place, to carry on the trade, business, or'profession specified in such license, at the place to which such person may have removed, or the executors or administrators, or the wife or child of such deceased Exec'rs, &c., may person, or the assignee or assigns of such person or persons so carry on busines.. removing as aforesaid, who shall be possessed of and occupy the transferred. house or premises before used for such purpose as aforesaid, in like manner to exercise or carry on the same trade, business, or profession mentioned in such license, in or upon the same house or premises at which said person or persons, as aforesaid, deceased or removing as before mentioned, by Virtue of such license before exercised or carried on such trade, business, or profession, for or during the residue of the term for which such license was originally granted, without taking out any fresh license for the residue of such term, until the expiration thereof: Provided, always, That a fresh entry of the premises at which such trade, business, New entry of lior profession shall continue to be exercised or carried on, as afore- cense to be wade. said, shall thereupon be made by and in the name or names of the person or persons to whom such authority, as aforesaid, shall be granted. SEC. 76. And be it further enac'ed, That in every case where License 6 be taken for each put more than one of the pursuits, employments, or occupations, here- suit, &c. inafter described, shall be pursued or carried on in the same place by the same person at the same time, except as therein mentioned, license must be taken out for each according to the rates severally prescribed: Provided, That in cities and towns having a less Proviso. population than six thousand persons according to the last preceding census, one license, if so applied for, may embrace the business of land warrant brokers, claim agents, and real estate 40 agents, upon payment of the highest fee for licenses applicable to either one of said pursuits. Auctioneers not SEC. 77. And be it further enacted, That no auctioneer shall to employ other persons, nor to sell be authorized, by virtue of his license as such auctioneer, to employ at private sale. any other person to act as auctioneer in his behalf, except in his own store or warehouse, or in his presence, or by virtue of said license to sell any goods or other property at private sale; and Penalty. any auctioneer who shall sell any goods or commodities, otherwise than by auction, without having taken out a license for that purpose, shall be subject and liable to the penalty imposed upon persons dealing in, or retailing, trading, or selling any such goods or commodities without license, notwithstanding any license granted, as aforesaid, for the purpose of exercising or carrying on the trade or business of an auctioneer; and where such goods or commodities are the property of any person or persons duly licensed to deal in, or retail, or trade in, or sell the same, such person or persons having made lawful entry of his, her, or their house or premises for such purpose, it shall and may be lawful Licensed anc- for any person exercising or carrying on the trade or business of tioneer may sell goods of nlensed an auctioneer being duly licensed for that purpose, to sell such dealeronpremises. goods or commodities for and on behalf of such person or persons in said house or premises without taking out a separate Not to apply to license for such sale. The provisions of this section shall not sles by executive apply to judicial or executive officers making auction sales by ored judicial offi l cers, ic. virtue of any judgment or decree of any court, nor public sales made by executors and administrators. No leenspeeto cx- SEC. 78. And be itfrrther enacted, That no license hereinbeompt from penalty,iovide1d by Stato fore provided for shall, if granted, be held or construed to exempt laws for carrying any person carrying on the trade, business, or profession specified on the trade, &e., nor authorize a in said license from any penalty or punishment provided by the trade, &c., prohibited by State laws. laws of any State for carrying on such trade, business, or profession within such State, or in any manner to authorize the commencement or continuance of such trade, business, or profession, contrary to the laws of such State, or in places prohibited by municipal law; nor shall any such license be held or construed to prevent or prohibit any State from placing a duty or tax for State or other purposes on any trade, business, or profession, far which a license is required by this act; nor shall any person calrrying on any trade, business, or profession, for which a license is required by this act, be exempted fiom procuring such license, or from any penalty or punishment herein provided by, or in consequence of, any State law either authorizing or prohibiting such trade, business, or profession. Business may be SEC. 79. And be itfiarther enacted, That there shall be paid carried on in copartnership ex- annually for each license granted the sum herein stated respectcept by lawyers, ively. Any number of persons, except lawyers, conveyancers, claim agents, patent agents, physicians, surgeons, dentists, cattle brokers, horse dealers, and peddlers, may carry on business in copartnership at the place specified in their license, and not otherwise, that is to say: Bankers, $100 One. Bankers using or employing a capital not exceeding the sum of fifty thousand dollars shall pay one hundred dollars for For every. 00)0 each license; when using or employing a capital exceeding fifty in excess of $50,000 thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, two dollars. Every person, firm, or Definition of. company, and every incorporated or other bank, having a place 41 of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted'upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale, shall be regarded a banker under this act: Provided, That any savings bank having no capital Savings banks stock, and whose business is confined to receiving deposits and texempted in cerloaning the same for the benefit of its depositors, and which does no other business of banking, shall not be liable to pay for a license as a banker. Two. Wholesale dealers, whose annual sales do not exceed fifty Wholesale dealthousand dollars, shall pay fifty dollars for each license; and if ers, $50. exceeding fifty thousand dollars, for every additional thousand For every$1,000 dollars in excess of fifty thousand dollars, one dollar. Every inexcesof$50,000 person shall be regarded as a wholesale dealer under this act whose Definition of. business it is to sell or offer to sell any goods, wares, or merchandise of foreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed twenty-five thousand dollars. And the license required by any wholesale dealer shall not be for a less amount than his sales for the previous year, unless he has made or proposes to make some change in his business that will, in the judgment of the assessor or assistant assessor, reduce the amount of his annual sales; nor shall any license as a Cannot act as wholesale dealer allow any such person to act as a commercial commercial broker. broker: Provided,'That any license understated may and shall Licensoe underbe again assessed, and that no person holding a license as a whole- stated may be salc'dealer in liquors shall be required to take an additional license again assessed. on account of the sale of other goods, wares, -or merchandise on the same premises. Three. Retail dealers shall pay ten dollars for each license. Retail dealers, Every person whose business or occupation it is to sell or offer $10. for sale any goods, wares, or merchandise of foreign or domestic Definition of. production, not including spirits, wines, ale, beer, or other malt liquors, and whose annual sales exceed one thousand and do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer under this act. Four. Wholesale dealers in liquors whose annual sales do not Wholesale liquor exceed fifty thousand dollars shall pay fifty dollars for each dealers, $50. license; and if exceeding fifty thousand dollars, for every ad-. Forevery$1,)o ditional one thousand dollars in excess of fifty thousand dollars, eexCeBsof$50,000 one dollar. Every person who shall sell or offer for sale any distilled spirits, fermented liquors, or wines of any kind in quan- Definition of. tities of more than three gallons at one time to the same purchaser, or whose annual sales, including sales of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded a wholesale dealer in liquors. Five. Retail dealers in liquors shall pay twenty-five dollars for Retail liquor each license. Every person who shall sell or offer for sale foreign dealers, $a or domestic spirits, wines, ale, beer, or other malt liquors in quan- Definition of. tities of three gallons or less, or whose annual sales, including all sales of other merchandise, do not exceed twenty-five thousand dollars, shall be regarded; as a retail dealer in liquors under this act. But nothing herein contained shall authorize the sale of any spirits, wines, or malt liquors to be drank on the premises. 42 Lottery ticket Six, Lottery-ticket dealers shall pay one hundred dollars for deaers, $100. each license. Every person, association, firm, or corporation who Definition of. shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intended to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery-ticket dealer under this act': March 3, 1865. Provided, That no license shall hereafter issue until the managers of a lottery now existing shall give bond, in the sum of one thou. sand dollars, that the person receiving such license shall not sell any ticket, or supplementary ticket of such lottery, which has not been duly stamped according to law. Horse dealers, Seven. Horse dealers shall pay for each license the sum of ten $10. Defitition of. dollars. Any person whose business it is to buy or sell horsesor mules shall be regarded a horse dealer under this act: Provided, That one license having been paid, no additional license shall be required of any horse dealer who keeps a livery stable, nor of any livery-stable keeper who may also be a horse dealer. Livery stable Eight. Livery-stable keepers shall pay ten dollars for each keepers, $10. license. Any person whose business it is to keep horses for hire, or to let, or to keep, feed, or board horses for others, shall be regarded as a livery-stable keeper under this act.'Brokers, $50. Nine. Brokers shall pay fifty dollars for each license. Every Definition of, person, firm, or company, except such as hold a license as a banker, whose business it is as a broker to negotiate purchases or sales of stocks, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, Bankers not sub- shall be regarded as a broker under this act: Provided, That ectro to license as any person holding a license as a banker shall not be required to take out a license as a broker. Pawnbrokers, Ten. Pawnbrokers using or employing a capital of not exceed$50. ing fifty thousand dollars shall pay fifty dollars for each license; and when using or employing a capital exceeding fifty thousand'or every $1, 000 dollars, for every additional thousand dollars in excess of fifty $nexcessof$50000 thousand dollars, two dollars. Every person whose business or Definition of. occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, for the repayment of security of money lent thereon,'shall be deemed a pawnbroker under this act. Land warrant Eleven. Land-warrant brokers shall pay twenty-five dollars for brokers, $25. Definitio of. each license. Any person shall be regarded as a land-warrant broker within the meaning of this act who makes a business of buying and selling land warrants, or of furnishing them to settlers or other persons. Cattle brokers, Twelve. Cattle brokers, whose annual sales do not exceed ten $0o. thousand dollars, shall pay for each license the sum of ten dollars; Forevery$1,000 and if exceeding the sum of ten thousand dollars, one dollar for in excess of $10,000 $L. each additional thousand dollars. Any person whose business it Definition of. is to buy, or sell, or deal in cattle, hogs, or sheep, shall be considered as a cattle broker. Produce brokers, Thirteen. Produce brokers, whose annual sales do not texceed $10. the sum of ten thousand dollars, shall pay ten dollars for each Definition of. license. Every person, other than one holding a license as a broker, wholesale or retail dealer, whose occupation it is to buy or sell agricultural or farm products and whose annual sales do not 43 exceed ten thousand dollars, shall be regarded as a produce broker under this act. Fourteen. Commercial brokers shall pay twenty dollars for each Commercial brolicense. Any person or firm, whose business it is, as a broker, to keDsfition of. negotiate sales or purchases of goods, wares, produce, or merchandise, not otherwise provided for in this act, or seek orders therefor in original or unbroken packages, or to negotiate freights and other business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessels, shall be regarded a commercial broker under this act. Fifteen. Custom-house brokers shall pay ten dollars for each custom-house license. Every person whose occupation it is, as the agent of brokers, $10. others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded a aqstom-house broker under this act. Sixteen. Distillers shall pay fifty dollars for each license. Distillers, $0. Every person, firm, or corporation who distils or manufactures Definition of. spirits tor sale shall be deemed a distiller under this act: Provided, That any person, firm, or corporation, distilling or manu- Distillers making facturing less than three hundred barrels per year, shall pay lelssper year, $25. twenty-five dollars for a license: And providedfurther, That no license shall be required for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes: And providedfurther, That distil- Distillers of aplers of apples, grapes, and peaches, distilling or manufacturing pleshe, graeki and less than one hundred and fifty barrels per year, from the same, less than 150 bbls. shall pay twelve and one-half dollars for a license for that peryeS'l250 purpose. Seventeen. Brewers shall pay fifty dollars for each license. Brewers, $50. Every person, firm, or corporation, who manufactures fermented Definition of liquors of any name or description, for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer under this act: Provided, That any person, firm, or corporation Blrewersma0lng who manufactures less than five hundred barrels per year shall per year, b25. pay the sum of twenty-five dollars for a license. Eighteen. Rectifiers shall pay twenty-five dollars for each Rectifiers, $25. license to rectify any quantity of spirituous liquors, not exceeding five hundred barrels, packages, or casks, containing not more than forty gallons to each barrel, package, or cask of liquor so rectified; and twenty-five dollars additional for each additional five hundred such barrels, packages, or casks, or any fractional For every addi. tional 500 barrels, part thereof. Every person, firm, or corporation, who rectifies, $25. purifies, or refines spirituous liquors or wines by any process, or Definition of mixes distilled spirits, whiskey, brandy, gin, or wine,.with any materials for sale under the name of whiskey, rum, brandy, gin, wine, or any other name, shall be regarded as a rectifier under this act. Nineteen. Coal-oil distillers shall pay for each license the sum ersal oil distil of fifty dollars. Any person, firm, or corporation, who shall refines produce, or distil crude or refined petroleum or rock oil, or Definition of. crude coal oil, or crude or refined oil made of asphaltum, shale, peat, or other bituminous substances, or shall manufacture coal illuminating oil, shall be regarded a coal-oil distiller under this act. 44 Hotels,inns, and Twenty. Hotels, inns, and taverns shall be classified and rated taverns. according to the yearly rental, or, if not rented, according to the estimated yearly rental of the house and property intended to be Where the year- occupied for said purposes, as follows, to wit: All cases where c rental d'es not the rent or valuation of the yearly rental of said house and property shall be two hundred dollars, or less, shall pay ten dollars; For every addi- and if exceeding two hundred dollars, for any additional one tional $100, $5 hundred dollars or fractional part thereof in excess of two hundred dollars, five dollars. Every place where food and lodging are provided for and furnished to travellers and sojourners, in view of payment therefor, shall be regarded as a hotel, inn, or tavern under this act: Provided, That nothing herein contained Keepers of ho- shall be construed to exempt keepers of hotels, taverns, and te.s, taverns. and eating-houses, sell- eating-houses in which liquors are sold by retail, to be drank iteg liquors, must upon the premises, from taking out a license for such sale, for take additional picense. which license they shall pay a tax of twenty-five dollars. The yearly rental shall be fixed and established by the assessor of the proper district at its proper value; but if rented, at not less than Steamers and the actual rent agreed on by the parties. All steamers and vesvessels, ~$5. sels, upon waters of the United States, on board of which passengers or travellers are provided with food or lodgings, shall be subject to and required to pay twenty-five dollars for each license: Penalty in case Provided, That if there be any fraud or collusion in the return of fraud. of actual rent to the assessor, there shall be a penalty equal to double the amount of licenses required by this section, to be collected as other penalties under this act are collected. $10Eating-hnses, Twenty-one. Eating-houses shall pay ten dollars for each Definition of. license. Every place where food or refreshments of any kind, not including spirits, wines, ale, beer, or other malt liquors, are provided for casual visitors and sold for consumption therein, shall be regarded as an eating-house under this act. But the keeper of an eating-house having taken out a license therefor, shall not be required to take out a license as a confectioner, anything in this act to the contrary notwithstanding. Confectioners, Twenty-two. Confectioners shall pay ten dollars for each $Definition of. license. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any building, shall be regarded as a confectioner under this act. But wholesale and retail dealers, having taken out a license therefor, shall not be required to take out a license as confectioner, anything in this act to the contrary notwithstanding. Claim agents, Twenty-three. Claim agents and agents for procuring patents $Deanition f. shall pay ten dollars for each license. Every person whose business it is to prosecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be, under this act. Patent-right Twenty-four. Patent-right dealers shal pay ten dollars for deDaleri $1 of. each license. Every person whose business it is to sell or offer for sale patent rights shall be regarded a patent-right dealer under this act. Real-estate Twenty-five. Real-estate agents shall pay ten dollars for each agentio, oft. license. Every person whose business it is to sell or offer for sale real estate for others, or to rent houses, stores, or other buildings or real estate, or to collect rent for others, shall be regarded as a real-estate agent under this act. 45 Twenty-six. Conveyancers shall pay ten dollars for each 10Conveyancers license. Every person, other than one holding a license as a Definition of. lawyer or claim agent, whose business it is to draw deeds, bonds, mortgages, wills, writs, or other legal papers, or to examine titles to real estate, shall be regarded a conveyancer under this act. Twenty-seven. Intelligence office keepers shall pay ten dollars Intelligence offor each license. Every person whose business it is to find or fic slefition o$f. furnish places of employment for others, or to find or furnish servants upon application in writing or otherwise, receiving compensation therefor, shall be regarded as an intelligence office keeper under this act. Twenty-eight. Insurance agents shall pay ten 4ollars for each Insurance agents, license. Any person who shall act as agent of any fire, marine, $Definition of. life, mutual, or other insurance company or companies, shall be regarded as an insurance agent under this act. Twenty-nine. Foreign insurance agents shall pay fifty dollars Foreign insurfor each license. Every person who shall act as agent of any ance agents, $50. foreign fire, marine, life, mutual, or other insurance company or companies shall be regarded as a foreign insurance agent under this act. Thirty. Auctioneers whose annual sales do not exceed ten Auctioneers thousand dollars shall pay ten dollars for each license; auctioneers do not excaed whose annual sales exceed ten thousand dollars shall pay twenty $10'000 $10dollars for each license. Every person shall be deemed an auc- ceedig 1o0,000, tioneer within the meaning of this -act whose business it is to offer $Dfiition of. property for sale to the highest or best bidder. Thirty-one. Manufacturers shall pay ten dollars for each license. Manufacturers, Any person, firm, or corporation who shall manufacture by hand $1Definition of. or machinery any goods, wares, or merchandise, exceeding annually the sum of one thousand dollars, shall be regarded a manufacturer under this act. Thirty-two. Peddlers shall be classified and rated as follows, to Peddlers. wit: When travelling with more than two horses, or mules, the first class, and shall pay fifty dollars for each license; when 1st class, $9530. travelling with two horses, or mules, the second class, and shall 2d class, $5. pay twenty-five dollars for each license; when travelling with ane horse, or mule, the third class, and shall pay fifteen dollars 3d class, $15. for each license; when travelling on foot, the fourth class, and 4th class, $10. shall pay ten dollars for each license. Any person, except per- Defnition of. sons peddling only newspapers, Bibles, or religious tracts, who sells or offers to sell, at retail, goods, wares, or other commodities, travelling from place to place, in the street, or through different parts of the country, shall be regarded a peddler uMder this act: Provided, That any peddler who sells, or offers to sell, dry goods, Peddlers of dry foreign and domestic, by one or more original packages or pieces, good~, 5;0 at one time, to the same person or persons, shall pay fifty dollar.s for each license. And any person who peddles jewelry shall pay Peddlers ofjewfifty dollars for each license: Provided further, That manufac- elry, *,0. turers and producers of agricultural tools and implements, garden seeds, stoves, and hollow ware, brooms, wooden ware, and powder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, at places other than the place of manufacture, shall not be required, for any sale thus made, to take out any additional license therefor: Provided furt]her, That nothing contained in this paragraph shall authorize the sale of wine, spirits, or malt liquors: Provided further, That no man 46 Peddlers not to between the ages of twenty and forty-five who is not enrolled for be licensed unless enrolled for draft. military duty, or regularly exempted from enrolment or draft for physical disability, shall be entitled to a license as a peddler. Apothocaries, $10. Thirty-three. Apothecaries shall pay ten dollars for each license. Definition of. Every person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, or where medicines are sold, shall be regarded an apothecary under this act. But wholesale and retail dealers, who have taken out a license therefor, shall not be required to take out a license as apothecary, anything in this act to the contrary notwithstanding; nor shall apothecaries who have taken out a licernse as such be required tio take out a license as retail dealers in liquor in consequence of selling alcohol. who se receipts do Thirty-four. Photographers shall pay ten dollars for each license lnot exceed $500, when the receipts do not exceed five hundred dollars; when over $10. $ver $500 and five hundred dollars and under one thousand dollars, fifteen dolunder $1,000, $15. lars; when over one thousand dollars, twenty-five dollars. Any Over$1o000, *5. person or persons who make for sale photographs, ambrotypes, Defnition of. daguerreotypes, or pictures, by the action of light, shall be rMgarded a photographer under this act. Tobacconists,$10. Thirty-five. Tobacconists shall pay ten dollars for each license. Any person, firm, or corporation whose business it is to sell, at retail, cigars, snuff, or tobacco in any form, shall be regarded a tobacconist under this act. But wholesale and retail dealers, and Definition of. keepers of hotels, inns, taverns, and eating-houses, having taken out a license therefor, shall not be required to take out a license as tobacconists, anything in this act to the contrary notwithstanding. iutchers,n$10. Bcr p Butchers $10. Thirty-siX. Butchers shall pay ten dollars for each license. Every person whose business it is to sell butchers' meat at retail Definition of. shall be regarded as a butcher under this act: Provided, That no butcher having taken out a license, and paid ten dollars therefor, shall be required to take out a license as retail dealer on account of selling other articles at the same store, stall, or premises: Provided further, That butchers whose annual sales do not exceed one thousand dollars, and butchers who retail butchers' meat Butchers retail- exclusively by themselves or agents, and persons who sell shell ing from carts, $5. or other fish, or both, travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only for each license, any existing law to the contrary notwithstanding; and having taken out a license therefor, shall not be required to take out a license as a peddler for retailing butchers' meat or fish, as aforesaid. And no license shall be required of persons who sell shell or other fish from handcarts or wheelbarrows exclusively. Theatres, muse- Thirty-seven. Proprietors of theatres, museums, and concert urns, and concert p halls, $100. halls receiving pay as entrance money shall pay one hundred dolDefinltionof. lars for each license. Every edifice used for the purpose of dramatic or operatic or other representations, plays, or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theatre under this act: Provided, That when any such edifice is under lease at the passage of this act, the fee for license shall be paid by the lessee, unless otherwise stipulated between the parties to said lease. 47 Thirty-eight. The proprietor or proprietors of circuses shall Circusses, $100. pay one hundred dollars for each license. Every building, tent, Definition of. space, or area where feats of horsemanship or acrobatic sports or theatrical performances are exhibited, shall be regarded as a circus under this act: Provided, That no license procured in one State shall be held to authorize exhibitions in another State. And but one license shall be required under this act to authorize exhibitions within any one State. Thirty-nine. Jugglers shall pay for each license twenty dollars. Jugglers, $0. Every person who performs by sleight of hand shall be regarded Definition of. as a juggler under this act. The proprietors or agents of all other public exhibitions or shows for money, not enumerated in Exhibitions or this section, shall pay for each license ten dollars: Provided, Shows $10. That no license procured in one State shall be held to authorize exhibitions in another State. And but one license shall be required under this act to authorize exhibitions within any one Rate. Forty. Bowling alleys and billiard rooms shall pay ten dol- Bowling alleys lars for every alley or table in the building or place to be licensed. andbilliard rooms, for each alley or Every place or building where bowls are thrown or billiards table, $10. played and open to the public with or without price, shall be re- Definition of. garded as a bowling alley or billiard room, respectively, under this act. Forty-one. Proprietors of gift enterprises shall pay fifty dol- 5Gift enterprises, lars for each license. Every person, firm, or corporation who Definitonof. shall sell or offer for sale any article of merchandise of any description whatsoever, with a promise, express or implied, to give or bestow, or in any manner to hold out to the public the promise of gift or bestowal of any article or thing for and in consideration of the purchase by any person of any other article or thing, shall be regarded a proprietor of a gift enterprise under this act: Provided, That no such proprietor, in consequence of being thus licensed, shall be exempt from paying any other license or tax required by law, and the license herein required shall be in addition thereto. Forty-two. Owners of stallions and jacks shall pay ten dollars stallions and for each license. Every person who keeps a male horse or a jack jack, $10. for the use of mares, requiring or receiving pay therefor, shall be Persons liable required to take out a license under this act, which shall contain to pay. a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes, or demands for the use of any such horse or jack without a license, as aforesaid, shall be invalid and of no force in any court of law or equity. Forty-three. Lawyers shall pay ten dollars for each license. Lawyers, $10. Every person who for fee or reward shall prosecute or defend causes in any court of record or other judicial tribunal of the Definition of. United States or of any of the States, or give legal advice in relation to any cause or matter whatever, shall be deemed to be a lawyer within the meaning of this act. Forty-four. Physicians, surgeons, and dentists shall pay ten Physicians, surdollars for each license. Every person (except apothecaries) tiet~s,$1o. whose business it.is, for fee and reward, to prescribe remedies or Deinition of. perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or dentist, as the case may be, within the meaning of this act. 48 Architects and Forty-five. Architects and civil engineers shall pay ten dollars civil engineers, 1. en for each license. Every person whose business it is to plan, design, or superintend the construction of buildings, or ships, or of Definition of. roads, or bridges, or canals, or railroads, shall be regarded as an Exemption. architect and civil engineer under this act: Provided, That this shall not include a practical' carpenter who labors on a building. Buildaersandcon- Forty-six. Builders and contractors shall pay twenty-five doltractors, $25. Forevery $1,000 lars for each license; and if his said contracts in any one year in excess of $25,- exceed in amount twenty-five thousand dollars, he shall pay one dollar on every additional thousand' dollars in excess thereof. Every person whose business it is to construct buildings, or ships, Definition of. or bridges, or canals, or railroads by contract, shall be regarded Exemption. as a builder and contractor under this act: Proviided, That no license shall be required from any person whose building contracts do not exceed two thousand five hundred dollars in any one year. Plumnewrsandgas- Forty-seven. Plumbers and gas-fitters shall pay ten dollars for te, 10 each license. Every person, firm, or corporation, whose business Definition of it is to fit, furnish, or sell plumbing materials, gas-pipes, gasburners, or other gas-fixtures, shall be regarded a plumber and gas-fitter within the meaning of this act. Assayers, no0t Forty-eight. Assayers, assaying gold and silver, or either, of a xo, $teo. 20 value not exceeding in one year two hundred and fifty thousand dollars, shall pay one hundred dollars for each license, and two Exceeding$250,- hundred dollars when the value exceeds two hundred and fifty 000 and $5ot eo- thousand dollars and does not exceed five hundred thousand dolg1oo. lars, and five hundred dollars when the value exceeds five hundred xo, i500oo. thousand dollars. Any person or persons or corporation whose Definition of. business or occupation it is to separate gold and silver from other metals or mineral substances with which such gold or silver, or both, are alloyed, combined, or united, or to ascertain or determine the quantity of gold or silver in any alloy or combination with other metals, shall be deemed an assayer for the purpose of this act.. Miners, $10. Forty-nine. Miners shall pay for each and every license the sum of ten dollars. Every person, firm, or company who shall Definition of. employ others in the business of mining for coal, or for gold, silver, copper, lead, iron, zinc, spelter, or other minerals, not having taken out a license as a manufacturer, and no other, shall be regarded as a ntiner under this act: Provided, That this shall not apply to any miner whose receipts from his mine shall not exceed annually one thousand dollars. Common carriers Fifty. A license of ten dollars shall be required of every person, L;O. Definition of. firm, or company engaged in the carrying or delivery of money, valuable papers, or any articles for pay, or doing an express business, whose gross receipts therefrom exceed the sum of six hundred dollars per annum. But one license fee of ten dollars shall be required from any one person, firm, or company, in respect to all the business to be done by such person, firm, or company on a continuous route, and the payment of such license fee shall cover all business done upon such route by such person, firm, or company, anywhere in the United States; and such license fee shall be required only from the principal in such business, and not from any subordinate. Substitute bro- Fifty-one. Substitute brokers shall pay one hundred dollars for kers, $100, and $10 foreachsubstitute. each and every license, and in addition thereto ten dollars for each substitute procured by him and actually mustered into the military 49 service of the United States. Every person who shall furnish, or Definition of. offer to furnish, for pay, fee, or reward, volunteers, representative recruits, or substitutes for men drafted, or liable to be drafted, for the military or naval service of the United States, shall be deemed a substitute broker under this act: Provided, however, That persons appointed by any State, county, city, township, or district, or the officers thereof, to procure the enlistment of volunteers or substitutes to fill the quota of such State, county, city, township, or district, for the military service of the United States, under the call of the President of the United States, shall not be considered substitute brokers: And provided further, That such person or agent shall receive no compensation except that which is given by such State, county, town, city, or district. Fifty-two. Insurance brokers shall pay twenty-five dollars for Insurance brokers, $25. each license. Any person who shall negotiate or procure insur- Definition of. ance in behalf of another person or party, for which he shall receive any pay, commission, or compensation, shall be regarded as an insurance broker under this act. SEC. 80. And be it further enacted, That where the annual o u license regross receipts or sales of any apothecaries, confectioners, eating- cases unless anhouses, tobacconists, or retail dealers, except retail dealers in $,ooo. eceed spirituous and malt liquors, shall not exceed the sum of one thousand dollars, such apothecaries, confectioners, eating-houses, tobacconists, and retail dealers shall not be required to take out or pay for license, anything in this act to the contrary notwithstanding; the amount or estimated amount of such annual sales Annual sales to to be ascertained or estimated in such manner as.the ommis- Commissiou'rshall sioner of Internal Revenue shall prescribe, and so of all other prescribe. annual sales or receipts, where the rate of the license is gradueted by the amount of sales or receipts; and where the amount of the Reassessments to license or the rate has been increased, or is' liable to be increased, rates have been by law, above the amount of any existing license to any person, increased. firm, or company, or has been understated or underestimated, License understated may be such person, firm, or company shall be again assessed and pay gain assessed. the amount of such increase, which shall be indorsed on the original license, which shall thereafter be held good and sufficient. SEC. 81. And be it further enacted, That nothing contained in License not rethe preceding sections of this act, requiring licenses, shall be con- qirtedtosllcgood strued to require an additional license as a dealer for the sale of manaEacture. goods, wares, and merchandise made or produced and sold by the manufacturer or producer at the manufactory or place where the same is made or produced, or at the principal office or place of business, as provided in section seventy-four of this act; nor to Nor to vintners. vintners who sell, at the place where the same is made, wine of their own growth; nor to'apothecaries, as to wines or spirituous caor to apothes liquors which they use exclusively in the preparation or making and liquors in cerup of medicines; nor shall any provisions be c~rzstrlued to prohibit tain cnircumstancesytis up of medicines; nor shall any provisions be construed to prohibit t"NNor to physiphysicians from keeping on hand medicines solely for the purpose cians making up of making up their own prescriptions for their own patients. scriptions. MANUFACTURES, ARTICLES, AND PRODUCTS. sSpeciflc and ad valorem duty. SEC. 82. And be it further enacted, That every individual, Definition ogperpartnership, firm, association, or corporation, (and any word or able to tax under words in this act indicating or referring to person or persons shall this act. 4 50 be taken to mean and include partnerships, firms, associations, or corporations, when not'otherwise designated or manifestly incompatible with the intent thereof,) shall comply with the following requirements, that is to say: manufacturer to First. Before commencing, or, if already commenced, beforefuirnish a sworn statement before continuing, any manufacture liable to be assessed under the procommencing busi- visions of this act, and which shall not be differently provided articles manuf'ac- for elsewhere, every person shall furnish, without previous demand tured, proposed therefor, to the assistant assessor a statement, subscribed and market, &c. sworn to, or affirmed, setting forth the place where the manufacture is to be carried on, and the principal place of business for sales, the name of the manufactured article, the proposed market for the same, whether foreign or domestic, and generally the kind and quality manufactured or proposed to be manufactured. To make month- Second. He shall within ten days after the first day of each ly return of prodycts and sales in and every month, or on or before a day prescribed by the Commannerprescr'.bed missioner of Internal Revenue, make return under oath or affirmaby Commissoner. tion of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. Returns made Third. All such returns, statements, descriptions, memoranda, under oath. oaths, and affirmations, shall be in form, scope, and detail as may be prescribed, from time to time, by the Commissioner of Internal Revenue. SEC. 83. And be it further enacted, That upon the amounts, quantities, and values of produce, goods, wares, merchandise, and articles produced or manufactured, and sold or delivered, hereinafter enumerated, the manufacturer or producer thereof, whether manufactured or produced for himself or for others, shall pay to Duties to be the collector of internal revenue within his district, monthly, pai Imonthly. within ten days from the twentieth day of each month, or on or before a day to be prescribed by the Commissioner of Internal Revenue, the duties on such products or manufactures. And for In caseof neglect neglect to pay such duties within said ten days the amount of such to pay dutieswith- duties, with the additions hereinbefore prescribed, may be levied in ten days after demand. upon the real and personal property of any such producer or manufacturer. And such duties and additions, and whatever shall Dutiesalienup- be the expenses of levy, shall be a lien from the day prescribed person thal properal by the Commissioner for their payment aforesaid, in favor of the ofmanufactureror United States, upon the said real and personal property of such producer. producer or manufacturer; and such lien may be enforced by Manufacturer distraint, as provided in this act. And in all cases of goods paying the duty manufactured or produced in whole or in part upon commission, may have lien on goods. or where the material is furnished by one party and manufactured by another, if the manufacturer shall be required to pay under this act the tax hereby imposed, such person or persons so paying the same shall be entitled to collect the amount thereof of the owner or owners, and shall have a lien for the amount thus paid upon the produced or manufactured goods. Proceedings for SEc. 84. And be itfurther enacted, That for neglect or refusal neglect or refusal to pay the duties provided by law on manufactured articles, or to pay daties. articles produced as aforesaid, the goods, wares, and merchandise manufactured or produced and unsold by or not passed out of the possession of such manufacturer or producer shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as shall be prescribed by the Commis sioner of Internal Revenue, under the direction of the Secretary of the Treasury. In such case the collector or deputy collector may take possession of said articles, and may maintain such possession in the premises and.buildings where they may have been.manufactured, or deposited, or may be. He shall summon, giving notice of not less than two nor more than ten days, the parties in possession of said goods, enjoining them to appear before the assessor or assistant assessor, at a day and hour in such summons fixed, then and there to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United States. The manufacturers or producers thereof shall be deemed to be the parties interested, if the articles shall be, at the time of taking such possession, upon the premises where manufactured or produced; if they'shall at such time have been removed from the place of manufacture or production, the parties interested shall be deemed to be the persons or parties in whose custody or possession the articles shall be founfd. Such summons shall be served upon such parties in person, or by leaving a copy thereof at the place of abode or business of the party to whom the same may be directed. In case no such party or place can be found, which fact shall be determined by the collector's return on the summons, such notice, in the nature of a summons, shall be given by advertisement for the term of three weeks in one newspaper in the county nearest to the place of such sale. If at or before such hearing such duties shall not have been paid, and the assessor or assistant assessor shall adjudge the summons and notice, service and return of the same to be sufficient, the said articles shall be by him declared forfeit, and shall be sold, disposed of, or turned over by the collector to the use of any department of the government as may be directed by the Secretary of the Treasury, who may require of any officer of the government into whose possession the same may be turned over the proper voucher therefor; and the proceeds of sale of said articles, if any there be after de- Proceeds, after ducting the duties and additions thereon, together with the fees, deducting duties costs, and expenses of all proceedings incident to the seizure and to be paid to the sale, to be determined by said Commissioner, shall be refunded and owner. paid to the owner, or, if he cannot be found, to the manufacturer or producer in whose custody the articles were when seized, as the said Commissioner may deem just, by draft on the same or some other collector; or if the said articles are turned over without sale to the use of any department of the government, the excess of the value of said'articles, after deducting the amount of the duties, additions, fees, costs, and expenses accrued thereon when turned over as aforesaid, shall be refunded and paid by the Or to the manusaid department to the owner, or, if he cannot be found, to the facturer or promanufacturer or producer in whose custody or possession the said du articles were when seized as aforesaid. The Commissioner of Internal Revenue, with the approval of the Secretary of the Under certain Treasury, may review any such case of forfeiture and do justice Commbsner, with in the premises. If the forfeiture shall have been wrongly de- theapprovalofthe elared, and sale made, the Secretary is hereby authorized, in case view proceedings. the specific articles cannot be restored to the party aggrieved in as good order and condition as when seized, to make up to such party in money his loss and damage from the contingent fund of Immediate rehis department. Immediate notice of any seizure of manufac- turns of seizures tured articles or products shall be given to the Commissioner of to be made tommissioner. 52 Internal Revenue by the collector or deputy collector, who shall also make return of his proceedings tothe said Commissioner after he shall have sold or otherwise disposed of the articles or products so forfeited; and the assessor or assistant assessor shall also make return of his proceedings relating to such forfeiture to Violation gof 82d the said Commissioner. And any violation of, or refusal to comfor seizure. ply with, the provisions of the eighty-second section of this act, shall be good cause for seizure and forfeiture, substantially in manner as detailed in this section; but before forfeiture shall be declared by virtue of the provisions of this section, the amount The amount of of duties which may be due from the person whose manufactures duties to be ascertained before fbr- or products are seized, shall first be ascertained in the manner feiture. prescribed in the eighty-fifth section of this act; and such violation or refusal to comply shall further make any party so violaPeaalty. ting or refusing to comply liable to a fine or penalty of five hundred dollars, to be. recovered in manner and form as provided Perishable arti- in this act, Articles which the collector may adjudge perishable lfes, how disposed may be sold or disposed of before declaration of forfeiture. Said sales shall be made at public auction, and notice thereof shall be given as the said Commissioner shall prescribe. The assistant as- SEC. 85. And be it further enacted, That in case of the manuand estimate du- facture and sale or production and sale, consumption or delivery ties in certain of any goods, wares, merchandise, or articles as hereinafter mentioned, without compliance on the part of the party manufacturing or producing the same with all the requirements and regulations prescribed by law in relation thereto, the assistant assessor may, upon such information as he may have, assume and estimate the amount and value of such manufactures or products, and upon such assumed amount assess the duties and add thereto fifty per centum; and said duties shall be collected in like manner as in case the provisions of this act in relation thereto had been complied with, and to such articles all the foregoing provisions for liens, fines, penalties, and forfeitures shall in like manner apply. Maenufacturers SFEC. 86. And be it further enacted, That any person, firm, count of the full company, or corporation, manufacturing or producing goods, alesnt of aetual wares, and merchandise, sold or removed for consumption or use, upon which duties or taxes are imposed by law, shall, in their return of the value and quantity, render an account of the full amount of actual sales made by the manufacturer, producer, or agent thereof, and shall state in a separate column the items and Deductions account of the deductions, if any, claimed; whether any part, and claimed. if so, what part, of said goods, wares, and merchandise, has been Quantity con- consumed or used by the owner, owners, or agent, or used for Quantity used the production of another manufacture or product, together with for another mannu- the market value of the same at the time of such use or confacture. sumption; whether such goods, wares, and merchandise were shipped for a foreign port or consigned to auction or commissioned Return to be merchants, other'than agents, for sale; and shall make a return made according t according to the value at the place of shipment, when shipped for the market value. a foreign port, or according to the value at the place of manufacture or production, when removed for use or consumption, or consigned to others than agents of the manufacturer or producer. The value and quantity of the goods, wares, and merchandise required to be stated as aforesaid shall be estimated by the actual sales made by the manufacturer, or by his, her, or their agent, or person or persons acting in his, her, or their behalf. And where 53 such goods, wares, and merchandise have oeen removed for con. sumption or for delivery to others, or placed on shipboard, or are no longer within the custody or control of the manufacturer or his agent, not being in his factory; store, or warehouse, the value shall be estimated at the average of\the market value of the like goods, wares, and merchandise at the time when the same became liable to duty. And when goods, wares, and merchandise are sold by the manufacturer or producer, or the agent thereof having the charge of the business, the following deductions only may be allowed, viz: First. Freight from the place of manufacture to the place of Deduct'ns which may be allowed delivery.' under certain cirSecond. The reasonable commission not exceeding three per cumstances. centum, and other expenses of sale bona fide paid; and no commission shall be deducted when the sale is made at the place of manufacture or production: Provided, That no deduction shall be made on the market value at the place of manufacture or production, on goods, wares, and merchandise consigned to auction or commission merchants for sale, or placed on shipboard to be removed from the United States, or when consigned to other than agents having charge of the business of such manufacturer or producer, nor when used or consumed by the manufacturer, producer, or agent thereof. SEC. 87. And be it further enacted, That any person, firm, Manufacturers of company, or corporation who shall now be engaged in the manu- cigars required to make additional facture of tobacco, snuff, or cigars, or who shall hereafter com- statement. mence or engage in such manufacture, before commencing, or, if already commenced, before continuing, such manufacture for which they may be liable to be assessed under the provisions of law, shall, in addition to a compliance with all other provisions of law, furnish to the assessor or assistant assessor a statement, subscribed under oath or affirmation, accurately setting forth the place, and, if in a city, the street and number of the street where the manufacturing is, or is to be, carried on, the name and description of the manufactured article, and, if the same shall be manufactured for or to be sold and delivered to any other person or party, the name and residence and business or occupation of the person or party for whom the said article is to be manufactured or delivered, and generally the kind and quality manufactured or proposed to be manufactured; and shall, within the time above mentioned, apply to and obtain from the assessor or assistant assessor of the district in which said manufacture is carried on, or proposed to be Carried on, in addition to the license required by existing laws, a permit A Tpermit rein writing, to hle signed by said assessor or assistant assessor in prescribed fby th such form as shall be prescribed by the Commissioner of Internal Commissioner. Revenue, which permit shall be kept by such manufacturer suspended in some open and conspicuous place in the principal room ill which such manufacturing is so carried on. And such manu- Manufacturer to facturer shall also give notice to the assessor or assistant assessor, giryve notice of evin writing, of any and every change or removal made, accurately setting forth, as hereinbefore mentioned, the place where the said nmnufacture is to be carried on; and whenever such change or removal takes place, before it shall be lawful to commence such manufacture, a new permit in writing shall be applied for and New permit. obtained in manner aforesaid. And the assistant assessor of the proper assessment district shall be entitled to demand and receive 54 from such manufacturer for each permit so granted the sum of Fee for permit. twenty-five cents. And if any person or agent of any firm, company, or corporation shall manufacture for sale tobacco, snuff, or cigars of any description without first obtaining the permit herein required, such person or agent shall be subject, upon conviction Penalty. thereof, to a penalty of three hundred dollars, and in addition thereto shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court. Assistant asses- SEC. 88. Asd be itfurther enacted, That it shall be the duty of eorntikieep amooe the assistant assessor of each district to keep a record in a book of all persons ing or books, to be provided for the purpose, to be open to the inspecpermits. tion of any person upon reasonable request, in which shall be arranged alphabetically the name of any and every person, firm, company, or corporation who may be engaged in the manufacture of tobacco, snuff, or cigars within his district to whom a permit has been issued, together with the place where such manufacture is carried on and place of residence of the person or persons engaged therein; a copy of which record shall be, by said assistant assessor, forwarded to the assessor of the district, who shall preserve the same in his office. Where the ma- SEC. 89. And be itfurtier enacted, That in all cases where toterial i furnished bacco, snuff, or cigars, of any description, are manufactured, in lay one party and nuinufactured by whole or in part upon commission or shares, or where the material auother. from which any such articles are made, or are to be made, is furnished by one party and manufactured by another, or where the material is furnished or sold by one party with an understanding or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the duty or tax imposed by law thereon, when paid by the manufacturer, may be collected at the time, or at any time subsequently, of the party for whom the same was made or to whom the same was delivered, Penalty in case as aforesaid. And in case of any fraud or collusion by which the offraud or collu- government shall be defrauded, or attempted to be defrauded, by a party who furnishes the material and the manufacturer of any of the articles aforesaid, such material shall be liable to forfeiture, and such articles shall be liable to be assessed the highest rates of duty imposed by law upon any article belonging to its grade or class. March 3, 1863 S SEc. 90. And be itfurther enacted, That any person, firm, comq.ired to make an pany, or corporation, now or hereafter engaged in the manufacture inventory of the of tobacco, snuff, or cigars of any description whatsoever, shall quantity owned by him on the first be, and hereby is, required to make out and deliver to the assistday of January in each year. ant assessEor pf the assessment district a true statement or inventory of the quantity of each of the different kinds of tobacco, snuffflour, snuff, cigars, tinfoil, licorice and stems held or owned by him or them on the first day of January of each year, or at the time of commencing business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut, shorts, pressed, plug, snuff-flour or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as prescribed by the Commissioner of Internal Revekeoptatbtok bi nue; and every such person, company, or corporation shall keep manner as pre- in a book, in such manner and form as said Commissioner may ecribed by the accurate account of all the ticle aoreaid ter Commisaiener. prescribe, an accurate account of all the articles aforesaid there 55 after purchased by him or them, the quantity of tobacco, snuff, snuff-flour, or cigars, of whatever description sold, consumed, or removed for consumption or sale, or removed from the place of manufacture; and he or they shall, on or before the tenth day of each month, furnish to the assistant assessor of the district a true A copy of enand accurate copy of the entries in said book during the preceding triesd thoe fassifnmonth, which copy shall be verified by oath or affirmation; and in assessor. case the duties shall not be paid within five days after demand thereof, the said collector may, on one day's notice, distrain for the Collector may same, with ten per centum additional on the amount thereof, sub- ditry'ai on one ject to all the provisions of law relating to licenses, returns, assessments, payment of taxes, liens, fines, penalties, and forfeitures, not inconsistent herewith in the case of other manufacturers; and Duty may be collected of the such duty shall be paid by the manufacturer or the person for manufacturer or whom the goods are manufactured, as the assessor may deem best owner. for the collection of the revenue: Provided, That it shall be the Proviso with regard to tinfoil used duty of any manufacturer or vender of tinfoil or other material In covring toused in covering manufactured tobacco, on demand of any officer baCco. of.internal revenue, to render to sueh officer a correct statement, verified by oath or affirmation, of the quantity and amount of tinfoil or other materials sold or delivered to any person or persons named in such demand; and in case of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or fraudulent, the assessor of the district may cause an ex- In case of fraud-,., 1.. ulent statement amination of persons, books, and papers to be mado in the same how to proceed. manner as provided in the fourteenth section of this act: Provided further, That manufactured tobacco, snuff, or cigars, whether of domestic manufacture or imported, may be transferred, without Transfermaybe payment of the duty, to a bonded warehouse established in con- marehouse toa itbd fbrmity with law and treasury regulations, under such rules and out payment of regulations and upon the execution of such transportation bonds the duty. or other security as the Secretary of the Treasury may prescribe, said bonds or other security to be taken by the collector of the district from which such removal is made; and may be transported from such a warehouse to a bonded warehouse used for the storage of merchandise at any port of entry, and may be withdrawn from bonded warehouse for consumption on payment of the duty, or removed for export to a foreign country without payment of duty, in conformity with the provisions of law relating to the removal Regulations for of distilled spirits, all the rules, regulations, and conditions of th!e remol ofpd:which, so far as applicable, shall apply to tobacco, snuff, or cigars, observedin regard to the removal of in bonded warehouse. And no drawback shall in any case be tobacco, so far as allowed upon any manufactured tobacco, snuff, or cigars, upon applicable. which any excise duty has been paid either before or after it has be allowed. been placed in bonded warehouse. SEc. 91. And be it further enacted, That all manufactured March3,1865. tobacco, snuff, or cigars, whether of domestic manufacture or im- Tobacco, snuuff ported, shall, before the same is used or removed for consumption, inspected. be inspected and weighed by an inspector appointed under the fifty-eighth section of the act to which this is an amendment, who shall mark or affix a stamp upon the box or other package con- Package to be taining such tobacco, snuff, or cigars, in a manner to be prescribed markedorstamped by the Commissioner of Internal Revenue, denoting the kind or form of tobacco and the weight of such rackage, with the date of inspection and the name of the inspector. The fees of such inspector shall in all cases be paid by the owner of the manufactured 56 tobacco, snuff, or cigars, so inspected and weighed. Anil the Penalties for penalties for the fraudulent marking of any box or other package fraudulent use of inspection marks. of tobacco, snuff, or cigars, and for any fraudulent attempt to evade the duties on tobacco, snuff, or cigars so inspected, by changing in any manner the package or the marks thereon, shall be the same as are provided in relation to distilled spirits by All cigars to be existing laws. And all cigars manufactured after the passage of packed in boxes. this act shall be packed in boxes. And any manufactured tobacco, snuff, and cigars, whether of domestic manufacture or imported, which shall be sold or pass out of the hands of the manufacturer If sold without or importer, except into a bonded warehouse, without the inspecinspection, to be tion marks or stamps affixed by the inspector, unless otherwise provided, shall be forfeited, and may be seized wherever found, and shall be sold, one-half of the proceeds of such sale to be paid to the informer, and the other moiety to the United States. The Account to be Commissioner of Internal Revenue shall keep an account of all keptof stamps stamps delivered to the several inspectors; and said inspectors shall also keep an account of all stamps by them used or placed upon boxes containing cigars, and of all tobacco, snuff, and cigars inspected, and the name of the person, firm, or company for whom the same were so inspected, and return to the assessor of the district a separate and distinct account of the same, and also return to the said Commissioner, on demand, all stamps not otherwise Inspectortogive accounted for, and shall give a bond for a faithful performance of bond. all the duties to which he may be assigned, and to return or account for all stamps which may be placed in his hands. Penalty when SEC. 92. And be itfurther enacted, That if any person other any one other than. 9 * the manufacturer than the manufacturer shall sell, of consign, or remove for sale, or parts with the pos- part with the possession of any manufactured tobacco, snuff, or Session of tobacco,. snuff, or cigars, on cigars, upon which the duties imposed by law have not been paid, which duties im- with the knowledge thereof, such person shall be liable to a penposedbylaw have not been paid. alty of one hundred dollars for each and every offence. And any Penalty for re- person who shall purchase or receive for sale any such tobacco, cesnuving tobaco, Suff, or cigars, which has not been inspected, branded, or stAmped nuder ertain cir- as required by law, or upon which the tax has not been paid. if it has accrued or become payable with knowledge thereof, shall be liable to a penalty of fifty dollars for each and every offence. Penalty for re- And any person who shall purchase or receive for sale any such eiving ortobacco, tobacco, snuff, or cigars, from any manufacturer who has not a snmff, or cigars from a manufac- permit to manufacture, shall be liable for each and every offence turer who. has no permit. to a penalty of one hundred dollars, and, in addition thereto, a forfeiture of all the articles, as aforesaid, so purchased or received, or the full value thereof. March3, 1865. [SEC. 12. And be it further enacted, That any person required Manufacturer of by law to be licensed as a manufacturer of tobacco, snuff, or tobacco, snuff, or cigars, to give cigars, before said license is issued, shall give a bond to the United bond. States in such sum as shall be required by the collector, and with one or more sureties to be approved by the collector, conditioned that he will comply with all the requirements of law in regard to any persons, firms, companies, or corporations, engaged in the manufacture of tobacco, snuff, or cigars; that he will not manufacture nor employ others to manufacture tobacco, snuff, or cigars, without first obtaining the requisite permit for such manufacture; that he will not engage, in any attempt, by himself or by collusion with others, to defraud the government of any duty or tax on any manufacture of tobacco, snuff, or cigars; that he will render truly 57 and correctly all the returns, statements, and inventories prescribed for manufacturers of tobacco, snuff, and cigars, and will pay to the collector of the district all the duty or taxes which may or should be assessed and due on any tobacco, snuff, or cigars so manufactured, and that he will not knowingly sell, purchase, or receive for sale any such tobacco, snuff, or cigars, which has not been inspected, branded, or stamped, as required by law, or upon which the tax has not been paid.] SEC. 93. And be itfurther enacted, That all goods, wares, and Manufactures merchandise, or articles manufactured or made (except refined shall not execet petroleum, refined coal oil, gold and silver, spirituous and malt the rate of $610{ liquors, manufactured tobacco, and snuff and cigars) by any per- certain circumson or firm, where the product shall not exceed the rate of six except refined pehundred dollars per annum, and shall be made or produced by the troleum, refi ned labor of such person or firm, or by his or their family, shall be, and silver, spirituous are hereby, exempt from duty; where the product shall exceed such atId mItriquors-, rate and not exceed the rate of one thousand dollars the duty shall be bacco, and snuff levied, assessed, and collected only upon the excess above the rate anduty when the of six hundred dollars per annum; and in all other cases the whole rate exceeds $600, but does not exannual product (including any business or transaction where one ceed $t,000 per party has been furnished with materials or any part thereof, and annum. employed by another party to manufacture, make, or finish the Duty in all goods, wares, and merchandise, or articles, paying or promising to other cases. pay therefor, and to whom the same are returned when so made and finished) shall be assessed and the duty paid thereon by the producer or manufacturer: Provided, That whenever a producer Duty to be asor manufacturer shall use or consume, or shall remove for con- sessed on the salabletvalue of aitisumption or use, any articles, goods, wares, or merchandise which, cles, &c., when if removed for sale, would be liable to taxation, he shall be assessed emoved for conupon the salable value of the articles, goods, wares, or merchandise so used or so removed for consumption or use. SEC. 94. And be it further enacted, That upon the articles, Duties on manugoods, wares, and merchandise hereinafter mentioned, except where factures. otherwise provided, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, or removed for consumption, or for delivery to others than agents of the manufacturer or producer Within the United States or Territories thereof, there shall be levied, collected, and paid the following duties, to be paid by the producer or manufacturer thereof, that is to say: On candles, of whatever material made, a duty of five per cent. Candles. ad valorem. On mineral coals, except such as are known in the trade as pea Mineral coals. coal or coal that will pass through a five-eighth inch and over a three-eighth inch mesh, and dust coal, a duty of five cents per ton: Provided, That in case of contracts of lease of coal lands made prior to the passage of this act the lessee shall pay the tax, if not The lessee' of otherwise agreed; and all duties or taxes on coal mined and delivered toat lands to pay by coal operators on contracts heretofore made shall be paid by certain contracts. the purchasers thereof, if not otherwise agreed by the parties. On lard oil, mustard-seed oil, linseed oil, and on all aninal or ons. vegetable oils, not exempted or provided for elsewhere, whether pure or adulterated, a duty of five cents per gallon. On gas, illuminating, made of coal wholly or in part, or any Gas. other material, when the product shall not be above two hundred thousand cubic feet per month, a duty of ten cents per one thou 58 sand cubic feet; when the product shall be above two and not exceeding five hundred thousand cubic feet per month, a duty of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceeding five millions of cubic feet per month, a duty of twenty cents per one thousand cubic feet; when the product shall be above five millions, a duty Rate of duty of twenty-five cents per one thousand cubic feet. And the genregulated by the eral average of the monthly product for the year preceding the average monthly product. return required by this act shall regulate the rate of duty herein Where gas- imposed. And where any gas-works have not been in operation works have not y been in operation for the next year preceding the return as aforesaid, then the rate the, preceding shall be regulated upon the estimated average of the monthly year. The product to product: Provided, That the product required to be returned by be returned to be law by any gas company shall be understood to be, in addition to the same as that charged in the the gas consumed by said company or other party, the product billstual ren- charged in the bills actually rendered by the gas company during the month preceding the return; and all gas companies are hereby Companies may authorized to add the duty or tax imposed by law to the price ssu,. to con- per thousand cubic feet on gas sold: Provided further, That all For lighting gas furnished for lighting street lamps, and not measured, and all gas made for and used by any hotel, inn, tavern, and private dwelling-house, shall be subject to duty whatever the amount of product, and may be estimated; and if the returns in any case shall be understated or underestimated, it shall be the duty of the Assistant asses- assistant assessor of the district to increase the same as he shall sor may increase the amount when deem just and proper: And provided further, That gas compaunderestimated. nies located within the corporate limits of any city or town, Rate of tax whether in the district or otherwise, or so located as to compote where gas compa- with each other, shall pay the rate imposed by law upon the comnies may compete oe p ips b u with each other. pany having the largest production: And provided further, That Coaltarexempt. coal tar and ammoniacal liquor produced in the manufacture of illuminating gas, and the products of the redistillation of coal tar and the products of the manufacture of ammoniacal liquor thus produced, shall be exempt from duty. Coal oil, naph- On coal illuminating oil, refined, and naphtha, distillate, bentbhenzole. and zine, and benzole, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and all other bituminous substances used for like purposes, a duty of twenty cents per gallon: Proviso respect- Provided, That such oil, refined and produced by the distillation oig distilled coal of coal, asphaltum, or shale, exclusively, shall be subject to pay a duty of fifteen cents per gallon, anything to the contrary notistillersof coal withstanding: And provided further, That distillers of coal oil, oil subject to thei all be provisions of lawh or nlaphtha, benzine, or benzole, shall be subject to all the proapplicable to dis- visions of law applicable to distillers of spirits, with regard to tillers of spirits so r v w tar as deemed eso licenses, bonds, returns, assessments, removing to and withdrawcessar ys d eemed ne- lti, Commissiary by the ing fom warehouses, liens, penalties, drawbacks, and all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment of duties, so far as the same may, in the judgment of the Commissioner of Internal Revenue, and under regulations prescribed by him, be deemed necessary Provisoinregard for that purpose: And provided also, That naphtha of specific to naphtha. gravity exceeding seventy degrees, according to Baume's hydrometer, and of the kind usually known as gasoline, shall be subject to a tax of five per centum ad valorem. Spirits of tur- On spirits of turpentine, a duty of twenty cents per gallon: penture. Ptovided, That all the provisions of law relating to the assess 59 ment and collection of the duties on cotton, under rules and regulations to be prescribed by the Secretary of the Treasury, so far as the same may be deemed applicable thereto, shall apply to the assessment and collection of duties on spirits of turpentine. On ground coffee, and on all ground substitutes for coffee, or Ground coffee. preparations of which coffee forms a part, and on all unground substitutes for coffee, a duty of one cent per pound. On ground pepper, ground mustard, ground pimento, ground Ground spices. doves, and ground clove stems, ground cassia, and ground ginger, and all imitations of the same, a duty of one cent per pound. On molasses produced from the sugar cane, and not from sor- Molasses. ghum or imphee, a duty of five cents per gallon. On sirup of molasses or sugar-cane juice, when removed from Sugar-canejuice, the plantation, concentrated molasses or melado, and cistern bottoms, of sugar produced from the sugar-cane and not made from sorghum or imphee, a duty of one cent and one-fourth of one cent per pound. On sugar not above number twelve Dutch standard in color, Snullnotabove produced from the sugar-cane and not from sorghum or imphee, other than those produced by the refiner, a duty of two cents per pound. On sugars above number twelve and not above number eighteen Sugar above number 12 and not Dutch standard in color, produced directly from the sugar-cane bove number 18. and not from sorghum or imphee, a duty of two and one-half cents per pound. On sugars above number eighteen Dutch standard in color, pro- Sugar above duced directly from the sugar-cane and not from sorghum or im- number 18. phee, a duty of three and one-half cents per pound. On the gross amount of the sales of sugar refiners, including Duty on gross,,,,,,.amount of sales of all the products of their manufactories or refineries, a duty of two sugar refiners. and a half of one per centum ad valorem: Provided, That every person shall be regarded as a sugar refiner, and pay the duties levied by law, whose business it is to advance the quality and Who are sugar Value of sugar upon which a duty has been assessed and paid, by reiners. melting and recrystallization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or wbo shall advance the quality or value of molasses, concentrated molasses or melado, upon which a duty has been assessed and paid, by boiling or other process. On sugar candy and all confectionery made wholly or in part Sugarcandyand of sugar, valued at not exceeding twenty cents per pound, a duty conlectionery. of two cents per pound; exceeding twenty and not exceeding forty cents per pound, a duty of four cents per pound; when exceeding forty cents per pound, or sold by the box, package, or otherwise than by the pound, a duty of ten per centum ad valorem. On chocolate and cocoa prepared, a duty of one and a half cent Chocolate. per pound. On saleratus and bicarbonate of soda, a duty of five mills per Saleratusandbi pound. carbonate of soda. On starch made of potatoes, a duty of two mills per pound; Starch. made of corn or wheat, a duty of three mills per pound; made of rice or any other material, a duty of one cent per pound. On gunpowder, and all explosive substances used for mining, Gunpowder. blasting, artillery, or sporting purposes, when valued at thirtyeight cents per pound or less, five per centum ad valorem; and 60 when valued at above thirty-eight cents per pound, a duty of ten cents per pound. White lead. On white lead, a duty of thirty-five cents per one hundred pounds. Oxide of zinc. On oxide of'zinc, a duty of thirty-five cents per one hundred pounds. Sulphate of ba- On sulphate of barytes, a duty of twelve cents per one hundred rytes. pounds: Provided, That white lead, oxide of zinc, and sulphate of barytes, paints and painters' colors, or any one of them, shall not be.subject to any additional duty in consequence of being mixed or ground with linseed oil, when the duties upon all the materials so mixed or ground shall have been previously paid. ePintclolndpaint- On all paints and painters' colors, dry or ground in oil, or in paste with water, not otherwise provided for, a duty of five per centurn ad valorem. VariishorJapan. On varnish or Japan, made wholly or in part of gum copal, or other gums or substances, a duty of five per centumr ad valorem. Ctlue and gela- On glue and gelatine of all descriptions, in the solid state, a tine, duty of one cent per pound. Cement and glue. On glue and cement, made wholly or in part of glue, to be sold in the liquid state, a duty of forty cents per gallon. Pins. On pins, solid head or other, a duty of five per centum ad valorem. Wood screws. On screws, commonly called wood screws, a duty of ten per centum ad valorem. Clocks, time- On clocks and timepieces, and on clock movements, when sold pi)cs, and clock without being cased, a duty of five pel' centum ad valorem. Umlrella and On umbrellas and parasols made of cotton or silk, or other mapattsols. terial, a duty of five per centum ad valorem. Gold leaf. On gold leaf, eighteen cents per pack, containing not more than twenty books of twenty-five leaves each. Gold foil. On gold foil, two dollars per ounce troy weight. Paper. On paper of all descriptions, including pasteboard, binders' board, and tarred paper for roofing or other purposes, a duty of three per centum ad valorem. Soap. On soap, castile, palm-oil, erasive, and soap of all other descriptions, white or colored, except soft soap and soap otherwise provided for, valued at not above five cents per pound, a duty of two mills per pound; valued at above five cents per pound a duty of one cent per pound. Fanoy soap. On soap, fancy, scented, honey, cream, transparent, and all descriptions of toilet and shaving soap, a duty of five cents per pound. Soft soap. On soft soap, a duty of five per centum ad valorem. Uncompounded On all uncompounded chemical productions, not otherwise prochemicals. vided for, a duty of five per centum ad valorem. Essential oils. On essential oils, of all descriptions, a duty of five per centum ad valorem. Pickles, &c. On pickles, preserved fruits, preserved vegetables, preserved meats, fish, and shellfish in cans, kegs, or air-tight packages, a duty of five per centum ad valorem. Billheads, &c. On billheads, printed, printed cards and printed circulars, lawblanks, conveyancers blanks and other printed forms, a duty of five per centum ad valorem. Beols, &c. On all printed books, magazines, pamphlets, reviews, and all other similar printed publications, except newspapers, a duty of five per centum ad valorem, which shall be paid by the publishers thereof. On productions of stereotypers, lithographers, and engravers, a Productions of duty of five per centum ad valorem. stereotypers, &c. On photographs or any other sun picture, being copies of en- Photographs. gravings or works of art, when the same are sold by the producer at wholesale at a price not exceeding ten cents each, or are used for the illustration of books, and on photographs so small in size that stamps cannot be affixed, a duty of five per centum ad valorem. On all repairs of engines, cars, carriages, or other articles, when Repairs of ensuch repairs increase the value of the articles so repaired ten per gines, &c., duty centum or over, a duty of three per centum on such increased under certain cirvalue: Provided, That on such repairs made upon ships, steam- cAmstances. boats, or other vessels, a duty of two per centum only on the increased value shall be assessed. On the hulls, as finished, including cabins, inner and upper Ships, &c. works, of all ships, barks, brigs, schooners, sloops, sailboats, steamboats, canal boats, and all other vessels or water craft, (not including engines or rigging,) hereafter built, made, constructed, or finished, a duty of two per centum ad valorem. On slate, freestone, sandstone, marble and building stone of Building stone. any other description, when dressed, hewn, or finished, a duty of three per centum ad valorem: Provided, That the cost for the erection, fitting, adjusting, or setting building stone of any description shall not be included in the assessment of any duties thereon. On marble, and other monumental stones, with or without in- Monumental scriptions, five per centum ad valorem. stones. On lime and Roman or water cement, a duty of three per cen- Lime and cetum ad valorem. ment. On brick, draining tiles, and earthen and stone water pipes, a Brick, tiles, &c. duty of three per centum ad valorem. On masts, spars, and ship or vessel blocks, whether made to Masts,spars,and order or for sale, a duty of two per centum ad valorem. vessel blocks. On all furniture, or other articles made of wood, sold in the Furniture sold unfinished. rough or unfinished, a duty of five per centum ad valorem: Pro- Proviso relative vided, That all furniture, or other articles made of wood, previ- to fanished frniE ture sold under ously assessed, and a duty paid thereon, shall be assessed a duty certain circun. of five per centum ad valorem upon the increased value only stances. thereof when sold in a finished condition. On salt, a duty of six cents per one hundred pounds. Salt. On sails, tents, shades, awnings, and bags, made of cotton, Sails, tents, &c. flax, or hemp, or part of either or other material, five per centum ad valorem: Provided, That when the material from which any Proviso relative of the foregoing articles are made was imported, or has been sub- to. ject to and paid a duty, and the same is made by sewing dr pasting, a duty shall be assessed only on the increased value thereof. On artificial mineral waters, soda waters, sarsaparilla water, Mineral and and all beverages used for like purposes, sold in bottles, or from other waters. fountains, or otherwise, and not otherwise provided for, a duty of five per centum ad valorem. On mineral or medicinal waters, or waters from springs impreg- Medicinalwaters. nated with minerals, a duty of one-half cent for each bottle containing not more than one pint; when containing more than one pint and not more than one quart, one cent; when containing more than one quart, for each additional quart or fractional part thereof, one cent. Pig iron. On pig iron, a duty of two dollars per ton. Blooms, &c., On blooms, slabs, or loops, when made in forges or bloomeries, made under cer- directly from the ore, a duty of three dollars per ton. tain circumstances Railroad iron. On railroad iron a duty of three dollars per ton. Rerolled. On railroad iron rerolled, a duty of two'dollars per ton: Provided, That the term rerolled shall apply only to rails for which the manufacturer receives pay for remanufacturing, and not for new iron. Iron not advan- On all iron advanced beyond blooms, slabs, or loops, and not c beyod bars, advanced beyond bars, and band, hoop and sheet iron, not thinner than number eighteen wire-gauge, and plate iron not less than one-eighth of an inch in thickness, a duty of three dollars per ton: Provided, That a ton shall, for all the purposes of this act, be deemed and taken to be two thousand pounds. Other iron. On band, hoop, and sheet iron, thinner than number eighteen'wire-gauge, plate iron less than one-eighth of an inch in thickness, and cut nails and spikes, not including nails, tacks, brads, or finishing nails, usually put up and sold in papers, whether in papers or otherwise, nor horseshoe nails wrought by machinery, Proviso, a duty of five dollars per ton: Provided, That bars, rods, axepolls, bands, hoops, sheets, plates, nails, and spikes, not including such as are usually put up in papers, nor horseshoe nails wrought by machinery, as before mentioned, manufactured from iron, upon which the duty of three dollars has been levied and paid, shall be subject only to a duty of two dollars per ton in addition thereto, anything in this act to the contrary notwithstanding. Iron castings for On iron castings used for bridges or other permanent structures, bridges, &e. a duty of three dollars per ton. Stoves and hol-. On stoves and hollow-ware and castings of iron exceeding ten low-ware. pounds in weight for each casting, not otherwise provided for, a'duty of three dollars per ton. roahlrs, &rail- On railroad chairs, and railroad, boat and ship spikes and tubes, made of wrought-iron, five dollars per ton. Rivets, washers, On rivets exceeding one-fourth of an inch in diameter, nuts and washers not less than two ounces each in weight, and bolts exceed-' ing five-sixteenths of one inch in diameter, a duty of five dollars Proviso. per ton: Provided, That when a duty upon the iron from which rivets, nuts, washers, and bolts, as aforesaid, shall have been made has paid a duty of not less than three dollars per ton, a duty only, in addition thereto, shall be paid of two dollars per ton: Provided Proviso. further, That castings of iron, and iron of all descriptions advanced beyond pig iron, blooms, slabs, or loops, the duty to which it was liable in the form of pig iron, blooms, slabs, or loops, not having been paid, shall be assessed and pay, in addition to the foregoing rates of iron so advanced, a duty of three dollars per ton. Steel. On steel, in ingots, bars, sheets, or wire, not less than onefourth of an inch in thickness, valued at seven cents per pound or less, a duty of five dollars per ton; valued at above seven cents per pound, and not above eleven cents per pound, a duty of ten dollars per ton; valued at above eleven cents, a duty of Proviso. twelve dollars and fifty cents per ton: Provided, That steel rolled, and sheet, rod, or wire made of steel upon which a duty 63 das been assessed and paid, shall be assessed and pay a duty of five per centum ad valorem upon the increased value only thereof. On steam, locomotive, and marine engines, including the boilers Steam-engines. and all their parts, a duty of five per centum ad valorem: Provided, That when such boilers shall have been once assessed and a duty previously paid thereon, the amount so paid shall be deducted from the duties on the finished engine. On boilers of all kinds, water tanks, sugar tanks, oil stills, sew- Boilers, water ing machines, lathes, tools, planes, planing machines, shafting and tanks, &c. gearing, a duty of five per centum ad valorem. On iron railings, gates, fences, furniture, and statuary, a duty Iron railings, of five per centum ad valorem. gates, &c. On quicksilver produced from the ore, a duty of two per centum Quicksilver. ad valorem: Provided, That quicksilver may be transferred, without payment of the duty, to a bonded warehouse established May be placed in conformity with law and treasury regulations, under such rules house. and regulations, and upon the execution of such transportation bonds or other security as the Secretary of the Treasury'may prescribe; said bonds or other security to be taken by the collector of the district from which such removal is made, and may be transported from such warehouse to a bonded warehouse used for the storage of merchandise at any port of entry; and quicksilver so bonded may be withdrawn from the bonded warehouse for consumption on payment of the duty, or removed for export to a foreign country without payment of duty, in conformity with the provisions of law relating to the removal of distilled spirits, all the rules, regulations, and conditions of which, so far as applicable, shall apply to quicksilver in bonded warehouse; and no drawback shall in any case be allowed upon any quicksilver upon which any excise duty has been paid, either before or after it has been placed in bonded warehouse. On copper and lead ingots, pigs or bars, and spelter and brass, Copper, lead, a duty of three per centum ad valorem: Provided, however, That spelter, and brass. brass made of copper and spelter, on which a duty of three per centum ad valorem shall have been assessed and paid, shall be assessed and pay a duty of three per centum on the increased value only thereof. On rolled brass, copper rolled, yellow sheathing metal in rods Rolledbrass, &c. or sheets, copper, zinc, and brass nails or rivets, and shot, sheet lead, and lead pipes, a duty of three per centum ad valorem: Provided, That when any of the articles herein mentioned shall Proviso. not have been assessed and a duty paid thereon of three per centum,?n the form of ingots, pigs, or bars, a duty of five per centum shall be assessed and paid thereon. On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or Goat,'c., skins, dressed in the rough, a duty of five per centum ad valorem. 0 rough. On goat, calf, kid, sheep, horse, hog, and dog skins, curried or Goat, &c., skins, finished, a duty of five per centum ad valorem: Provided, That finished. all goat, calf, kid, sheep, horse, hog, and dog skins, previously assessed in the rough, and upon which duties have been actually paid,' shall be assessed on the increased value only when curried or finished. On patent, enamelled, and japanned leather and skins of every Patent, enamdescription, a duty of five per centum ad valorem: Provided, elled, and Japan ned leather. That when a duty has been paid on the leather in the rough, the duty shall be assessed and paid only on the increased value. 64 Oil-dressed leath- On oil-dressed leather and deer skins, dressed or smoked-, a Proviso. duty of five per centum ad valorem: Provided, That when leather or skins, upon which a duty has been previously assessed and paid, shall be manufactured into gloves, mittens or moccasins, the duty shall only be assessed upon the increased value thereof when so manufactured. Leather in the On leather of all descriptions, tanned or partially tanned, in the rough, a duty of five per centum ad valorem. Leather curried On leather of all descriptions, curried or finished, a duty of five Pofinished. per centum ad valorem: Provided, That all leather previously assessed in the rough and upon which duties have been actually paid shall be assessed on the increased value only when curried or finished. Wine from grapes. On wine made of grapes, a duty of five cents per gallon. All other wine. On all other wines or liquors known or denominated as wine, not made from currants, rhubarb, or berries, produced by being rectified or mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a duty of fifty Proviso. cents per gallon: Provided, That the return, assessment, collection, and the time of collection?f the duties on such wines, and wine made of grapes, shall be subject to the regulations of the Commissioner of Internal Revenue. And any person who shall willingly and knowingly sell or offer for sale any such wine made after the passage of this act, upon which the duty herein imposed Penalty. has not been paid, or which has been fraudulently evaded, shall, upon conviction thereof, be subject to a penalty of one hundred dollars or to imprisonment not exceeding two years, at the discretion of the court. Furs. On furs of all descriptions, when made up or manufactured, a P'ioviso. duty of five per centum ad valorem: Provided, That all manufactured furs, on which a duty has been previously assessed and paid before manufacture, shall be assessed only on the increased value thereof when so manufactured. Cloth. On cloth and all textile or knitted or felted articles or fabrics of cotton, wool, or other materials, before the same has been dyed, printed, or bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a duty of five per centum ad valorem: Proviso in re- Provided, That thread and yarn, and warps sold before weaving, gard to thread and yarn. shall be regarded as manufactures and be subject to a duty of five per centum ad valorem. Ready-made On ready-made clothing, boots and shoes, gloves, mittens, and moccasins, caps, hats, and bonnets, or other articles of dress not otherwise assessed and taxed as such, for the wear of men, women, Proviso. or children, five per centum ad valorem: Provided, That any tailor, boot or shoemaker, hat, cap, or bonnet maker, milliner or dressmaker, exclusively'engaged in manufacturing any of the foregoing articles to order as custom work and not for sale generally, who shall make affidavit to the assessor or assistant assessor, that the entire amount of such manufactures so made does not exceed the sum of one thousand dollars per annum, shall be exempt from duty. Cotton. On cotton upon which no duty has been levied, collected, or paid, and which is not exempted by law, a duty of two cents per pound, which shall be and remain a lien thereon until said duty 65 shall have been paid, in the possession of any person or persons whomsoever. On all manufactures of cotton, wool, silk, worsted, flax, hemp, Manufactures of jute, India-rubber, gutta-percha, wood, willow, glass, pottery-ware, cotton, wool, &c. leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, or of other materials not in this act otherwise provided for, a duty of five'per centum ad valorem: Provided, That on all cloths or articles, dyed, printed, or bleached, on which a duty or tax shall have been paid before the same were so dyed, printed, or bleached, the said duty or tax of five per centum shall -be assessed only upon the increased value thereof: And provided further, That any cloth or Proviso. fabrics or articles, as aforesaid, when made of thread, yarn or warps, upon which a duty shall have been assessed and paid, shall be assessed and pay a duty on the increased value only thereof; and when made wholly by the same manufacturer, shall be subject to a duty only of five per centum ad valorem. On all diamonds, emeralds, precious stones and' imitations Diamonds, &c. thereof, and all other jewelry, a duty of five per centum ad'valorem: Provided, That when diamonds, emeralds, precious stones Proviso. or imitations thereof, imported from foreign countries, or upon which import duties have been paid, shall be set or reset in gold or any other material, the duty shall be assessed and paid upon the value only of the settings. On snuff, manufactured of tobacco or any substitute for tobacco, snuf. ground dry or damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, forty cents per pound. On cavendish, pfug, twist, and all- other kinds of manufactured Plug tobacco. tobacco, not herein otherwise provided for, forty cents per pound. On tobacco twisted by hand, or reduced from leaf into a condi- Tobacco twisted tion to be consumed without the use of any machine or instru- by hand. ment, and without being pressed, sweetened, or otherwise prepared, thirty cents per pound. On fine-cut chewing tob'acco, whether manufactured with the Fine-cut chewstems in or not, or however sold, whether loose, in bulk, or in ing tobacco. rolls, packages, papers, wrappers, or boxes, forty cents per pound. On smoking tobacco of all kinds, and imitations thereof, not Smoking tobacotherwise herein provided for, thirty-five cents per pound. co. On smoking tobacco made exclusively of stems, and so sold, Stems. fifteen cents per pound. On cigarettes made of tobacco, enclosed in a paper wrapper, Cigarettes; and put up in packages containing not more than twenty-five' cigarettes and valued at not more than five dollars per hundred packages, five cents per package. On all cigars, cheroots, and cigarettes, made wholly of tobacco, Cigars. or of any substitutes therefor, ten dollars per thousand cigars. And every person, before making any cigars after the passage Cigar makers to of this act, shall apply for and procure from the assistant assessor applyfora permit. of the district in which he or she resides, a permit authorizing such'persons to carry on the trade of cigar-making, for which per- When the cigar mit he or she shall pay said assistant assessor the sum of twenty- any other district five cents. And every person employed or working at the thereceivedhisperbusiness of cigar making in any other district than that in which mit he must prohe or she is a resident shall, before making any cigars in such mentto his perit. 66 other district, present said permit to the assistant assessor of the district where so employed or working, and procure the indorsement of said assistant assessor thereon, authorizing said business Fee for indors- in said district, for which indorsement the assistant assessor shall ing permit. be entitled to receive from the applicant the sum of ten cents. Assistant asses- And it shall be the duty of every assistant assessor, upon indorse requermits application of any person residing in his district, to furnish a and keep a rocord permit, or to indorse upon the permit of the applicant, if resident of all permits granted or in- in another district, authority to pursue the trade of cigar making dorsed. within the proper district of such assistant assessor; and said Whatthisrecord assistant assessor shall keep a record of all permits granted or rnut show. indorsed by him, showing the date of each permit, the name, residence, and place of employment of the party named therein, the name anri district of the officer who originally granted the same, or who may have made any subsequent indorsements thereon, and the name or names of the party or parties by whom the person named in such permitis employed, or if working for himself or herself, stating such fact; and every person making cigars Persons making shall keep an accurate account of all the cigars made by him or cigars are to keep an accurate ac- her, for whom, and their kind or quality; and if made, for any count, &c. other person, shall state in said account the name of the person or persons for whom the same were made, and his or their plaoe of business, and shall, on the first Monday of every month, deliver to the assistant assessor of the district, if required by him, A copy to be a copy of such account, verified. by oath or affirmation that the given to thsessorsist- same is true and correct. And if any person shall make any qied. on the first cigars without procuring such permit, or the proper indorsements iomnth. thereon, he or she shall be punished by a fine of five dollars for Penaltyfor mak- each day he or she shall so offend, or by imprisonment for such ing cigars without Iermit.. time as the court may order for each day's offence, not exceeding thirty days in the whole, upon any one conviction. And if any Penalty for false person making cigars shall fail to make the return herein required, return. or shall make a false return, he or she shall be punished by a fine not exceeding one hundred dollars, or by imprisonment not exCigars may be ceeding thirty days. And any person furnished with such perlod beforeinspec- mit may apply to the assistant assessor or inspector of the disinspector. trict to have any cigars of their own manufacture counted; and on receiving a certificate of the number, for which such fee as may be prescribed by the Commissionerof Internal Revenue shall be paid by the owner thereof, may sell and deliver such cigars to any purchaser, in the presence of said assistant assessor or inspector, in bulk or unpacked, without payment of the duty. A copy of the certificate shall be retained by the assistant assessor, or by the inspector, who shall return the same to the assistant Purchaser to assessor of the district. The purchaser shall pack such cigars havpected within five in boxes, and have the same inspected and marked or stamped days. according to the provisions of this act, and shall make a return of the same, as inspected, to the assistant assessor of the district, and, unless removed to a bonded warehouse, shall pay the duties on such cigars within five days after purchasing them, to the collector of the district wherein they were manufactured, and'before the same have been removed from the stere or building of Penalty. such purchaser, or from his possession; and any such purchaser who shall neglect for more than five days to pack and have such cigars duly inspected, and pay the duties thereon according to this act, or who shall purchase any cigars from any person not 67 holding such permit, the duties thereon not having been paid, shall be deemed guilty of a misdemeanor, and be fined not exceeding five hundred dollars, and be imprisoned not exceeding six months, at the discretion of the court, and the cigars shall be forfeited and sold, one-fourth for the benefit of the informer, onefourth for the officer who seized or had them condemned, and one-half shall be paid to the government. And if any person, firm, company, or corporation shall employ or procure any person to make any cigars, who has not the permit or the indorsement thereon required by this act, he, she, or they shall be pun- Penalty for emished by a fine of ten dollars for each day he, she, or they shall ployingany one to.y~~~~.-.'' A make cigars who so employ such person, or by imprisonment not exceeding ten has not a permit. days. And if any person shall be found making cigars without such permit, or the indorsement thereon, the collector of the district may seize any cigars, or tobacco for making cigars, which may be found in possession of such person, and the same shall be forfeited to the United States and sold; and one-half of the proceeds paid to the United States, one-fourth to the informer, and the other fourth to the collector making the seizure. On bullion in lump, ingot, bar, or otherwise, a duty of one-half Bullion, of one per centum ad valorem, to be paid by the assayer of the same, who shall stamp the product of the assay as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may prescritbe by general regulations. And every and all sales, transfers, exchanges, transportation, and exportation of gold or silver assayed at any mint of the United Gold and silver States, or by any private assayer, unless stamped as prescribed stamyped tefo be by general regulations, as aforesaid, is hereby declared unlawful; sahle or transfer Of and every person or corporation who shall sell, transfer, transport, exchange, export or deal in the same, shall be subject to a pen- Penalty. alty of one thousand dollars for each offeince, and to a fine not exceeding that sum, and to imprisonment for a term not exceeding two years nor less than six months. No jeweller, worker or ar- No jeweler altificer in gold and silver shall use either of those metals except lor silver unless the it shall have first been stamped as aforesaid, as required by this same has first been act; and every violation of this section shall subject the offender Stamped. to the penalties contained herein. No person or corporation shall No person allowtake, transport, or cause to be transported, export or cause to be e'gld to export anyi exported from the United States any gold or silver in its natural natural state. state, uncoined or unassayed, and unstamped, as aforesaid; and for every violation of this provision every offender shall be subject to the penalties contained herein: Provided, That the fore- Penalty. going subdivision of this section providing for a tax on gold and silver shall only be in force from and after sixty days after the passage of this act. [Sric. 5. And be it further enacted, That in addition to the March 3, 1865. duties imposed in section ninety-four of the act to which this is added to duties unan amendment, as hereinbefore amended, there shall be levied, der section 94. collected, and paid upon the goods, wares, and merchandise therein mentioned, except as hereinafter otherwise provided, an increase of one-fifth or twenty per centum of the duties or rates of duty now provided in said section, whether ad valorem or specific: Provided, That the additional duties or rates of duty herein mentioned shall not apply to coal illuminating oil, refined, and naph- Certain articles tha, benzine, and benzole, wood-screws, paper of all descriptions, excepted. printed books, magazines, pamphlets, reviews, and similar publi 68 cations, cotton, manufactured tobacco, snuff, cigars, cigarettes, and cheroots.] March 3,1865. [SEC. 8. And be it further enacted, That there shall be levied, ut perbPtrreL.I collected, and paid on all crude petroleum or rock oil that may be produced and sold, or removed for consumption or sale, a duty of one dollar on each and every barrel of not more than forty-five gallons; and all petroleum or rock oil that may be in possession of the producers at the place of production on the day when this act takes effect, shall be held and treated as if produced on that day; and the said duty shall be paid by the owner, agent, or superintendent of the well from which the petroleum or rock oil has been produced within ten days after the time of rendering the account required to be rendered by law of petroleum or rock oil Duty to be a SO chargeable with duty; and the said duty shall be a lien upon lien. the same, and on the well producing the same, with the buildings, fixtures, vessels, machinery, and tools, and on the lot or tract of land where the same may be, until the said duty shall be paid; and the person paying such duty, if other than the actual owner of said petroleum, shall have a lien on such petroleum for the repayment of the duties so advanced by him: Provided, I'hat any person who shall produce petroleum or rock oil, and use or refine the same without having paid the duty as aforesaid, shall, in addition to all other penalties and forfeitures, be liable to pay double the amount of duties, as aforesaid, thereon: Prowded further, That when casks, barrels, or other vessels are used holding more than forty-five gallons, the excess shall be paid for at the rate of one dollar for every forty-five gallons.] March 3, 1865. [SEC. 9. And be it further enacted, That every person who shall Producer of pe- be the owner of any well producing petroleum or rock oil, or who brolem to keep shall have such well under his superintendence, either as agent for the owner or on his own account, and every person who shall use any well as aforesaid, either as owner, agent, or otherwise, shall, from day to day, make true and exact entry, or cause to be entered in a book to be kept for that purpose the number of barrels of crude petroleum or rock oil barrelled or removed for storage, or for sale, or for consumption; which book shall be. open at all times when required for the inspection of the assessor, assistant assessor, collector, deputy collector or inspector, who may take any memorandums or transcript thereof; and on the Return to be first, eleventh, and twenty-first days of each and every month, or made tri-monthly. within five days thereafter, the owner, agent, or superintendent shall render to the assessor of the district an account in duplicate of the number of barrels of petroleum or rock oil sold, and of the number of barrels removed for consumption or sale or storage, not before accounted for.] Taxonincreased SEC. 95. And be itffurther enacted, That whenever any manuvalse in certain factured articles, goods, wares, or merchandise on which an excise or impost duty has been paid, and which are not specially provided for, are increased in value by being polished, painted, varnished, waxed, oiled, gilded, electrotyped, galvanized, plated, framed, ground, pressed, colored, dyed, trimmed, ornamented, or otherwise more completely finished or fitted for use or sale, without changing the original character or purposes for which the same are intended to be used, there shall be levied, collectedl, and paid a tax of five per centum ad valorem upon the amount how ascertained. of such increased value, to be ascertained by deducting from the 69 value of the finished article when sold, or removed for sale, delivery, or consumption, the cost or value of the original article to the person, firm, or company liable to the duty imposed upon the increased value thereof. The increasing of values in the manner Increasing of aforesaid shall be deemed manufacturing, and any person, firm, values deemed company, or corporation engaged therein shall be liable to all the provisions of law for the collection of internal duties relating to manufacturers as to licenses, returns, payment of taxes, liens, fines, penalties, and forfeitures. SEC. 96. And be it further enacted, That newspapers, boards, Articles exempt shingles, laths, and other lumber, staves, hoops, shooks, headings, from duty. and timber partially wrought and unfinished for chairs, tubs, pails, hubs, spokes, felloes, snaths, lasts, shovel and fork handles, matchwood, umbrella stretchers, alcohol made or manufactured of spirits or materials upon which the duties imposed by law shall have been paid, bone dust, plaster or gypsum, malt, burning fluid, printers' ink, flax prepared for textile or felting purposes until actually woven, marble and slate or other building stones in block, rough and unwrought, charcoal, coke, all flour and meal made from grain, bread and breadstuffs, butter, cheese, concentrated milk, cider, and cider vinegar, and sugar or molasses made from other articles than the sugar-cane, paraffine, whale and fish oil, value of the bullion used in the manufacture of silver-ware, silver bullion rolled or prepared for platers' use exclusively, and cut tapes and small wares used in the manufacture of hoopskirts, shall be, and hereby are, exempt from duty. And also all Matufactures goods, wares, and merchandise, and articles made or manufactured increased vali, from materials which have been subject to and upon which in- does not exceed yive per centum. ternal duties have been actually paid, or materials imtported upon which duties have been paid or upon which no duties have been imposed by law, where the increased value of such goods, wares, or merchandise, and articles so made or manufactured, shall not exceed the amount of five per centum ad valorem, shall be, and hereby are, exempt from duty. [SEC. 17. And be it further enacted, That the privilege of march, 1865. purchasing supplies of goods imported from foreign countries for purchased by govthe use of the United States, duty free, which now does or here- eminent free of after shall exist by provision of law, shall be extended, under such regulations as the Secretary of the Treasury may prescribe, to all articles of domestic production which are subject to tax by the provisions of this act.] SEC. 97. And be itfJirther enacted, That every person, firm, or Manufacturers corporation, who shall have made any contract prior to the passage delivering goods of this act, and without other provision therein for the payment of made prior to this act are allowed to duties imposed by law enacted subsequent thereto, upon articles add to the price of to be delivered under such contract, is hereby authorized and em- s1uch goods so much as will be powered to add to the price thereof so much money as will be equivalent to the equivalent to the duty so subsequently imposed on said articles, dmpy susequently and not previously paid by the vendee, and shall be entitled by virtue hereof to be paid and to sue for and recover the same accordingly: Provided, That where the United States is the Proviso, when purchaser under such prior contract, the certificate of the proper the punited State officer of the department by which the contract was made, showing, according to regulations to be prescribed by the Secretary of the Treasury, the articles so purchased by the United States, and liable to such subsequent duty, shall be taken and received, so far 70 as the same is applicable, in discharge of such subsequent duties on articles so contracted to be delivered to the United States and actually delivered according to such contract. AUCTION SALES. Auction sales. SEC. 98. And be itfurther enacted, That there shall be levied and collected and paid on all sales of real estate, goods, wares, merchandise, articles, or things at auction, including all sales of stocks, bonds, and other securities, a duty of one-fourth of one per centum on the gross amount of such sales; and every auctioneer or other person making such sales, as aforesaid, shall, at the end of each Make monthly and every month, or within ten days thereafter, make a list or returns of gross return to the assistant assessor of the district of the gross amount of such sales, made as aforesaid, with the amount of duty which has accrued or should accrue thereon, which.list shall have annexed thereto a declaration under oath or affirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and shall, at the same time, as aforesaid, pay to the collector or deputy collector the amount of duty or tax thereupon, as aforesaid, and in default Penalty. thereof shall be subject to and pay a penalty of five hundred dollars. In all cases of delinquency in making said list or payment the assessment and collection shall be made in the manner preNo duty levied scribed in the general provisions of this act: Provided, That no on sales bycjudicial duty shall be levied under the provisions of this section upon any sales by judicial or executive officers making auction sales by virtue of a judgment or decree of any court, nor to public sales made by guardians, executors, or administrators. BROKERS. Broke. SEC. 99. And be it further enacted, That all brokers, and bankers doing business as brokers, shall be subject to pay the following duties and rates of duty upon the sales of merchandise, produce, gold and silver bullion, foreign exchange, uncurtent money, promissory notes, stocks, bonds, or other securities as hereinafter mentioned, and shall be subject to all the provisions, where not inapplicable thereto, for the returns, assessment, collection of the duties, and liens and penalties as are prescribed for the persons, firms, companies, or corporations, owning or possessing, or having the management of railroads, steamboats, and ferry-boats, that is Per centum on to say: Upon all sales of merchandise, produce, or other goods, sales. one-eighth of one per centum; upon all sales and contracts for sales of stocks and bonds, one-twentieth of one per centum on the par value thereof; and of foreign exchange, promissory notes, or other securities, one-twentieth of one per centum on the amount of such sales, and upon any sales or contracts for the sale of gold and silver bullion and.coin, one-tenth of one per centum on the amount of such sales or contracts: Provided, That any person, firm, or company, not being licensed as a broker, or banker, or wholesale or retail dealer, who shall sell or offer to sell any merchandise, produce, or gold and silver bullion, foreign exchange, uncurrent money, promissory notes, stocks, bonds, or other securities, not bona fide at the time his own Droperty, and actually on 71 hand, shall be liable, in addition to all other penalties provided in Penalty for sellsuch cases, to pay fifty per centumn in addition to the foregoing in certan csef. duties and rates of duty. SEC. 100. And be it further enacted, That there shall be levied Annual tax on annually, on every carriage, yacht, billiard table, gold watch, or carriages, &c. piano-forte, or other musical instruments, and on all gold and silver plate the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing, or keeping the same on the first Monday of May in each year, and the same shall be and remain a lien thereon until paid. SCHEDULE A. Carriage, gig, chaise, phaeton, wagon, buggy wagon, carryall, rocka- Carriages, &c. way, or other like carriage, and any coach, hackney coach, omnibus, or four-wheeled carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be used exclusively in husbandry or for the transportation of merchandise, valued at fifty dollars and not exceeding one hundred dollars, including harness used therewith, each, one dollar-1.... —-- ------—... $1 00 Carriages of like description, valued at above one hundred dollars and not above two hundred dollars, each, two dollars.............. 2 00 Carriages of like description, valued at above two hundred dollars and not above three hundred dollars, each, three dollars.-.. ----—. 3 00 Carriages of like description, valued above three hundred dollars and not above five hundred dollars, each, six dollars................ —---------- 6 00 Oarriages of like description, valued above five hundred dollars, each, ten dollars.......-.. -.... —.. —-------- ---—.- 10 00 On gold watches, composed wholly or in part of gold or gilt, kept for Gold watches. use, valued at one hundred dollars or less, each, one dollar ------- I 00 On gold watches, composed wholly or in part of gold or gilt, kept for use, valued at above one hundred dollars, each, two dollars...... 2 00 On piano-fortes, organs, melodeons, or other parlor musical instin- Planofostes,&c. ments, kept for use, not including those placed in churches or public edifices, valued at not less than one hundred dollars and not above two hundred dollars, each, two dollars. —............. 2 00 When valued at above two hundred dollars and not above four hundred dollars, each, four dollars-............................. 4 00 When valued above four hundred dollars, each, six dollars........... 6 00 On yachts, pleasure or racing boats, by sail or steam, measuring by Yachts. custom-house measurement ten tons or less, each, five dollars... 5 00 Exceeding ten and not exceeding twenty tons, each, ten dollars -.. 10 00 Exceeding twenty and not exceeding. forty tons, each, twenty-five dollars ---—.. —..-. —--------- ---------------—......-.. 25 00 Exceeding forty and not exceeding eighty tons, each, fifty dollars - - 50 00 Exceeding eighty and not exceeding one hundred and ten tons, each, seventy-fve dollars............... —--....................... 75 00 Exceeding one hundred and ten tons, each, one hundred dollars....100 00 Billiard tables, kept for use, ten dollars.....10 00 Billiard tables. Provided, That billiard tables kept for hire, and upon which a license tax has been imposed, shall not be required to pay the tax on billiard tables kept for use as aforesaid, anything herein to the contrary notwithstanding. On plate, of gold, kept for use, per ounce troy, fifty cents.......... 50 Plate of gold. On plate, of silver, kept for use, per ounce troy, five cents.-.-. 05 Plate of silver. Provided, That silver spoons or plate of silver used by one family Proviso. to an amount not exceeding forty ounces as aforesaid, belonging to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such and not kept for use; also, all premiums awarded as a token of merit by any agricultural society, corporation, or association of persons, for any purpose whatever, shall be exempt from duty. 72 SLAUGHTERED CATTLE, SWINE, AND SHEEP. SEC. 101. And be it further enacted, That there shall be paid by any person, firm, company, or agent or employe thereof, the following duties or taxes, that is to say: Cattleandcalves On all cattle and calves exceeding three months old, slaughtered, exceeding three months oldt except when slaughtered for the hides and tallow exclusively, forty cents per head. UCadle and calves On all cattle and calves under three months old, slaughtered, under three mo's old. five cents per head. swine. On all swine slaughtered, ten cents per head. Sheep andlambs. On all sheep and lambs slaughtered, five cents per head. Proviso. Provided, That cattle, not exceeding five in number, and calves, swine, sheep, and lambs, not exceeding in all twenty in number, slaughtered by any person for his or her own consumption, in any one year, shall be exempt from duty; and all sheep slaughtered for the pelts shall pay two cents only per head. Personsf who SEC. 102. And be itfurther enacted, That on and after the slaughter for sale.. required to make date on which this act shall take effect, any person or persons, naonthly returns, firms, or companies, or agents or employds thereof, who shall slaughter for sale any cattle, calves, sheep, lambs, or swine, or who shall be the occupant of any building or premises in which such cattle, sheep, or swine shall be slaughtered, shall be required to make and render a list within ten days after the first day of each and every month to the assistant assessor of the district where the slaughtering is done, stating the number of cattle, calves, if any, the number of swine, if any, and the number of sheep and lambs, if any, slaughtered, as aforesaid, with the several rates of duty as fixed therein in this act, together with the whole amount thereof, which list shall have annexed thereto a declaration of said person or persons, agents or employes thereof, as aforesaid, under oath or affirmation, in such manner and form as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and shall, within the time and in.the manner prescribed for the payment of duties on manufactures, pay the full amount of duties accruing thereon, as aforesaid, to the collector or deputy collector of the district, as aforesaid; and in case of default in making the return or payment of the duties, as aforesaid, the assessment and collection shall be made as in the provisions of this act required; and in Penaltyforfraud case of fraud or evasion, the party offending shall forfeit and pay or evasion. a penalty of ten dollars per head for any cattle, calves, swine, sheep, or lambs so slaughtered, upon which the duty is fraudulently withheld, evaded, or attempted to be evaded; and the Commissioner of Internal Revenue may prescribe such further rules and regulations as he may deem necessary for ascertaining the correct number of cattle, calves, swine, sheep, and lambs liable to be taxed under the provisions of this act. Tax of 2i per centum upon the gross receipts of RAILROADS, STEAMBOATS, FERRY-BOATS, AND BRIDGES. railroads, canals, steamboats, ships, barges, canai SEC. 103. And be itfurther enacted, That every person, firm, boats, vessels company, or corporation owning or possessing or having the care stiage coaches, andcopnrco vehicles transport- or management of any railroad, canal, steamboat, ship, barge, ing passengers or c b property for hire. canal boat, or other vessel, or any stage coach or other vehicle 73 engaged or employed in the business of transporting passengers or property for hire, or in transporting the mails of the United States, or any canal, the water of which is used for mining purposes, shall be subject to and pay a duty of two and one-half per centum upon the gross receipts of such railroad, canal, steamboat, ship, barge, canal boat, or other vessel, or such stage coach or other vehicle: Provided, That this section shall not apply to those teams, wagons, and vehicles used in the transportation of silver ores fiom the mines where the same is excavated to the place where they are reduced or worked: Provided, That the Not chargable duty hereby imposed shall not be charged upon receipts for the vessels plying betransportation of persons or property, or mails, between the tsween the United States and foreign United States and any foreign port; but such duty shall be ports. assessed upon the transportation of persons and property shipped firom a port within the United States, through a foreign territory, to a port within the United States, and shall be assessed upon and collected from persons, firms, companies, or corporations within the United States receiving such freight or transportation; Tax of three per and any per.on or persons, firms, companies, or corporations, cendtUbidgenferries owning, possessing, or having the care or management of any toll ceiving tolls for road, rr bridge,* authorized* 11bypassengers and road, ferry, or bridge, authorized by law to receive toll for the freight, on gross transit of passengers, beasts, carriages, teams, and freight of any receipts. description, over such toll road, ferry, or bridge, shall be subject to and pay a duty of three per centum on the gross amount of all their receipts of every description. But when the gross receipts Not taxrase of any such bridge or toll road shall not exceed the amount ne- when receipts are less than expenses cessarily expended to keep such bridge or road in repair, no tax of repairs. shall be imposed on such receipts: Provided, That all such persons, companies, and corporations shall have the right to add May add the tax the duty or tax imposed hereby to their rates of fare whenever to the rates of fare. their liability thereto may commence, any limitations which may exist by law or by agreement with any person or company which may have paid or be liable to pay such fare to the contrary notwithstanding: And provided fArther, That no tax under this section shall be assessed upon any person whose gross receipts do not exceed one thousand dollars per annum. [SEC. 4. And be it further enacted, That * * * Amendatory.*~ ~ X ~1, g 8 ~ tariff act, March 3, 1863. the receipts of vessels paying tonnage duty shall not be subject sReeipts of vesto the tax provided in section one hundred and three of "An act nage duty exempt to provide internal revenue to support the government, to pay fromtax. interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, nor by any act amendatory thereof. * * [SEC. 10. And be itfurther enacted, That wherever, under the March 3, 1865. Persons authorproviso to section one hundred and three, the addition to any izedtoaddfraction fares shall amount to a sum involving the fraction of one cent, any of a cent may add person or company liable to the duty of two and one-half per cent., as in said section provided, shall be authorized to add to such fare one cent in lieu of such fraction.] EXPRBES COMPANIES. SEC. 104. And. be it further enacted, That any person, firm, A tax of three per centnm upon company, or corporation carrying on or doing an express business, gross receipts of shall be subject to and pay a duty of three per centum on the expressbusiness. gross amount of all the receipts of such express business. 74 INSURANCE COMPANIES, Tax of 1i per SEc. 105. And be itfurther enacted, That there shall be levied. centum upon the collected, and paid a duty of one and a half of one per centum gross receipts of premiums by in- upon the gross receipts of premiums, or assessments for insurance land, fire, and marine insurance from loss or damage by fire or by the perils of the sea, made by oompanies every insurance company, whether inland or marine or fire insurance company, and by every association or individual engaged in the business of insurance against loss or damage by fire or by Tohncludetckets the perils of the sea; and by every person, firm, company, or and contracts of insurance aginst corporation, who shall issue tickets orcontracts of insurance against injury to persons injury to persons while travelling by land or water; and a like travelling. Foreign compa- duty shall be paid by the agent of any foreign insurance comhies to pay tax of pany having an office or doing business within the United States-; 1k per cent. Returns to state and that in the account or return to be rendered, they shall state the amount an- the amount insured, renewed, or continued, the gross amount of sured, &c., and gross amount of premiums received and assessments collected, and the duties by premiums and the duties thereon, law accruing thereon. PASSPORTS. Pasports sub- SEC. 106. And be itfurther enacted, That for every passport ety ab pai of$ 5 issued from the office of the Secretary of State there shall be any collector. paid the sum of five dollars; which amount may be paid to any plication to befor- collector appointed under this act, and his receipt therefor shaI1l warded to Secre- be forwarded with the application for such passport to the office tary of State, who is to transmit the of the Secretary of State, or any agent appointed by him, to be:rceiepttotheaom- transmitted to the Commissioner of Internal Revenue, there to be nal Revenue. charged to the account of such collector. And the collectors shall Moneys to be mny pso chargd to colleo- account for all moneys received for passports in the manner hershe same sum inbefore provided, and a like amount shall be paid for every to be paid to min- passport issued by any minister or consul of the United States, isters and consuls, who shall account therefor to the treasury. who areto account therefor to the TELEGRAPH COMPANIES. Tax of five per SEC. 107. And- be it further enacted, That any person, firm, gross recuipts o company, or corporation owning or possessing or having the carp telegraph oompa- or management of any telegraphic line by which telegraphic despatches or messages are received or transmitted, shall be subject to and pay a duty of five per centum on the gross amount of all receipts of such person, firm, company, or corporation. THEATRES, OPERAS, CIRCUSES, AND MUSEUMS. Tax of two per SEC. 108. And be it furth/er enacted, That any person, firm,or contum upon the corporation, the manager or agent thereof, owning, conducting, theatres, circuses, or having the care or management of any theatre, opera, circus, and other exhibitions and shows museum, or other public exhibition of dramatic or operatic representations, plays, performances, musical entertainments, feats of horsemanship, acrobatic sports, or other shows which are opened to the public for pay, but not including occasional concerts, school exhibitions, lectures, or exhibitions of works of art, shall be subject to and pay a duty of two per centum on the gross amount of all receipts derived by such person, firm, company, or corporation 75 from such representations, plays, performance s, exhibitions, shows, or musical entertainments. SEC. 109. And be it further enacted, That any person, firm, Managers ofrailcompany, or corporation owning or possessing, or having the care rsteadboats, ships, dr management of any railroad, canal, steamboat, ship, barge, canal barges, canal boats, or other boat, or other vessel, or any ferry, toll road or bridge, as enume- vessels, ferrated and described in section one hundred and three of this act; ries, toll-roads bridges, insurance or carrying on or doing an express business; or engaged in the companies, telebusiness of insurance, as hereinbefore described; or owning or graphs, theatres, operas, circuses, having the care and management of any telegraph line, or owning, shows, to make returns within possessing, leasing, or having the control or management of any twenty days after circus, theatre, opera, or museum, shall, within twenty days after the end of each month to the asthe end of each and every month, make a list or return in dupli- sistant asseasor, cate to the assistant assessor of the district, stating the gross &c. amount of their receipts, respectively, for the month next prece- thetur to state ding, which return shall be verified by the oath or affirmation of forthe month, and such owner, possessor, manager, agent, or other proper officer, in to be verified by the manner and form to be prescribed from time to time by the Form of return Commissioner of Internal Revenue; and shall also pay to the col- by Compmissionbe lector the full amount of duties which have accrued on such Dutiestobe paid to collector of the receipts for the month aforesaid. And in case of neglect or refusal district. to make said lists or return for the space of ten days after such In case of neglect or refusal to return should have been made as aforesaid, the assessor or assist- make returns for ant assessor shall proceed to estimate the amount received and the ten days, the assessor or assistant duties payable thereon, and shall add thereto ten per centum as assessor to estihereinbefore provided in other cases of delinquency to make retuain mate recepts and for purposes of assessment; and for the purpose of making such per cent assessment, or of ascertaining the correctness of any such return, the books of any such person, firm, company, or corporation shall Booksof owners to' or managers to be be subject to the inspection of the assessor or assistant assessor inspecteagyasstbe on his demand or request therefor. And in case of neglect or re- sor or assistant aS - sessor upon dofusal to pay the duties, with the addition aforesaid, when the same mand. have been ascertained, for the space of ten days after the same isWhen payment shall have become payable, the owner, possessor, or person having fused, apenalty oU the management as aforesaid, shall pay, in addition, ten per centum ten posed.r ct ion the amount of such duties and addition; and for any attempt knowingly to evade the payment of such duties, the said owner, A penalty of possessor, or person having the care or management as aforesaid, $1,000 for any atshall be liable to pay a penalty of one thousand dollars for every tempt knowingly to evade the paysuch attempt, to be recovered as provided in this act for the re- ment of duties. covery of penalties. And all provisions of this act in relation to traint as in other liens and collections by distraint, not incompatible herewith, shall cases apply to this section and the objects therein embraced. BANKS AND BANKING. SEC. 110. And be itfurther enacted, That there shall be levied, onethly tafourth collected, and paid a duty of one twenty-fourth of one per centum of one per cent. upon deposits in each month upon the average amount of the deposits of money, banks or with any subject to payment by check or draft, or represented by certificates person engaged in of deposit or otherwise, whether payable on demand or at some future day, with any person, bank, association, company or cor- one twenthly-fourth poration engaged in the business of banking; and a duty of one of one per cent twenty-fourth of one per centum each month as aforesaid, upon ofn theanks adcapierthe average amount of the capital of any bank, association, cor- sons engaged In pany, or corporation, or person engaged in the business of banking banking. 76 Amountinvested beyond the amount invested in United States bonds; and a duty in United States bands exempted. of one-twelfth of one per centum each month, upon the average Monthly duty of amount of circulation issued by any bank, association, corporation, one-twelfth of one percent.uponave- company, or person. including as circulation all certified checks culation issued bynof and all notes and other obligations calculated or intended to circuany bank. late or to be used as money, but not including that in the vault of Additional monthly duty of the bank, and redeemed and on deposit for said bank; and an addione-sixth of one-s oieh per centum, each month, upon the per cent. upon average amount of average amount of such circulation, issued as aforesaid, beyond the circulationcbeyond amount of ninety per centum of the capital of any such bank, ascapiAdditional sociation, corporation, company, or person, and upon any amount monthly duty of of such circulation, beyond the average amount of the circulation one-sixth of one that had been issued as aforesaid by any such bank, association, per cent. upon amount of circula- corporation, company, or person, for the six months preceding the tion beyond the first day of July, 1864. And on the first Monday of August average for the six M d zuu months preceding next, and of each month thereafter, a true and accurate return July 1, 1864. Return to be of the amount of circulation, of deposit and of capital as aforesaid made on the first for the:previous month shall be made and rendered in duplicate by of each month to the assessor of the each of such banks, associations, corporations, companies, or perdistric to be sons to the assessor of the district in which any such bank, assoverified by the ciation, corporation, or company may be located, or in which such oath of the president or cashier in person may reside, with a declaration annexed thereto, and the oath the form pre- or affirmation of such person, or of the president or cashier of such scribed by the Commissioner. bank, association, corporation, or company, in such form and manner as may be prescribed by the Commissioner of Internal Revenue that the same contains a true and faithful statement of the amount of circulation, deposits, and capital as aforesaid, subject to duty as aforesaid, and shall transmit the duplicate of said return to the pDuties toC e Commissioner of Internal Revenue, and within twenty days paid to the Commissioner within thereafter shall pay to the said Commissioner of Internal Revenue twenty days. the duties hereinbefore prescribed upon the said amount of circulation, of deposits and of capital as aforesaid; and for any refusal or-neglect to make or to render such return and payment as aforesaid, any such bank, association, corporation, company, or perPenalty for ne- son so in default shall be subject to and pay a penalty of two glect. hundred dollars, besides the additional penalty and forfeitures in Proceedings in other cases provided in this act; and the amount of circulation, case o neglect. deposit and capital, as aforesaid, in default of the proper return, shall be estimated by the assessor or assistant assessor, of the district as aforesaid, upon the best information he can obtain; and every such penalty, together with the duties as aforesaid, may be recovered for the use of the United States in any court of comBanks with petent jurisdiction. And in the case of banks with branches, the branches. duty herein provided for shall be imposed upon the circulation of each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch; and so much of an act entitled "An act to provide ways and means for the support of the government," approved March 3, 1863, as imposes any tax on banks, their circulation, capital, or deposits, This section not other than is herein provided, is hereby repealed: Provided, toapplybato nation- That this section shall not apply to associations which are taxed under and by virtue of the act " to provide a national currency secured by a pledge of United States bonds, and to provide for Banks ceasingto the circulation and redemption thereof:" And providedfurther, culation may be That any bank ceasing to issue notes for circulation, and which exempt from tax. shall deposit in the treasury of the United States, in lawful 77 money, the amount of its outstanding circulation, to be redeemed at par, under such regulations as the Secretary of the Treasury may prescribe, shall be exempt from any tax upon such circulation. [SEc. 6. And be it further enacted, That every national bank- March 3, ll65. ing association, State bank, or State banking association, shall cent. on circula. pay a tax of ten per centum on the amount of notes of any State aft nlState bank bank or State banking association paid out by them after the first day of July, eighteen hundred and sixty-six.] X [SEC. 7. And be it further enacted, That any existing bank March, 1865. organized under the laws of any State, having a paid-up capital baEnkisting State of not less than seventy-five thousand dollars, which shall apply ized as national banks in preferbefore the first day of July next for authority to become a na- ence to new asso tional bank under the act entitled "An act to provide a national ciation& currency secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof," approved June third, eighteen hundred and sixty-four, and shall comply with all the requirements of said act, shall, if such bank be found by the Comptroller of the Currency to be in good standing and credit, receive such authority in preference to new associations applying for the same: Provided, That it shall be lawful Bank with for any bank or banking association organized under State laws, branches may re-upon and having branches, the capital being joint and assigned to and conversion. used by the mother bank and branches in definite proportions, to become a national banking association in conformity with existing laws, and to retain and keep in operation its branches, or such one or more of them as it may elect to retain; the amount of the circulation redeemable at the mother bank and each branch to be regulated by the amount of capital assigned to and used by each.] [SEC. 14. And be it further enacted, That the capital of any March 3, 1865. State bank or banking association which has ceased or shall cease Capital of State to exist, or which has been or shall be converted into a national into national bank to be considered bank, for all the purposes of the act to which this is an amend- the same as before ment, shall be assumed to be the capital as it existed immediately conversion. before such bank ceased to exist or was converted as aforesaid. And whenever the outstanding circulation of any bank, associa- when circula. -.... ~~~tion does not extion, corporation, company, or person shall be reduced to an ceed 5 per centunm amount not exceeding five per centum of the chartered or de- of capital to be exclared capital existing at the time the same was issued, said circulation shall be free from taxation. And whenever any State bank or banking association has been converted into a national banking association, and such national banking association has assumed the liabilities of such State bank or banking association, including the redemption of its bills, such national banking asso- National banks ciation shall be held to make the required return and payment on to be held for the tax due from the the circulation outstanding, so long as such circulation shall ex- State bank. ceed five per centum of the capital before such conversion of such State bank or banking association.] LOTTERIES. Tax of 5 per centum upon the SEC. 111. And be it further enacted, That every individual gross receipts of partnership, firm, and association, being proprietors, managers, or Returns to be agents of lotteries, shall pay a tax of five per centum on the gross made monthly andthe amount of the receipts from the said business; and all persons assistant assessor making such sales shall, within ten days after the first day of with the amount 78 each and every month, make and render a list or return in duplicate to the assistant assessor of the gross amount of such sales, made as aforesaid, with the amount of duty which has accrued or To be verified should accrue thereon; which list shall have annexed thereto a myatin or affir. declaration, under oath or affirmation, in such form and signed by Form of return such officer, agent, or clerk, as may be prescribed by the Commisto be prescribed. by Commissioner. sioner of Internal Revenue, that the same is true and correct, and the said proprietors, managers, and agents shall, on or before the twentieth day of each and every month, as aforesaid, Payment to be pay the collector or deputy collector of the proper district the made to collector on or before the amount of the duty or tax as aforesaid. And in default of mak20th day of each ing such lists or returns, the said proprietors, managers, and agents, month. Penaltyof$1,000 and all other persons making such sales, shall be subject to and in case of default to make lists in pay a penalty of one thousand dollars, besides the additions, addition to ordi- penalties, and forfeitures in other cases provided; and the said PenalPtyof$,,I00 proprietors, managers, and agents shall, in default of paying the Incaseof non-pay- said duty or tax at the time herein required, be subject to and ment and impris- onment not ex- pay a penalty of one thousand dollars, or be imprisoned not exr ceeding one year. ceeding one year. In all cases of delinquency in making said in case of delind quencythe assest- list, return, or payment, the assessments and collections shall be ent and co~llec- made in the manner prescribed in the provisions of this act in retions to be made as provided in sec- lation to manufactures, articles, and products: Provided, That tions 84 and 85. Commissioner the managers of any sanitary fair, or of any charitable, benevomay grant free lent, or religious association, may apply to the collector of the permits to managers of ceartain district and present to him proof that the proceeds of any coneed arwhose tpro- templated lottery, raffle, or gift enterprise will be applied to the plied to the relief relief of sick and wounded soldiers, or to some other charitable of sick andwoundedsoldiersorother use, and thereupon the Commissioner shall grant a permit to charitable pur- hold such lottery, raffle, or gift enterprise, and the said sanitary P~ONe fair, or charitable or benevolent association, shall be exempt from all charge, whether from tax or license, in respect of such lottery, Lotteries not le- raffle, or gift enterprise: Provided further, That nothing in this galized. section contained shall be construed to legalize any lottery. Lottery tickets SEC. 112. And1 be itfurther enacted, That each lottery ticket to be stamped with name of vendor or certificate supplementary thereto shall be legibly stamped at and date of sale. the time of sale with the name of the vendor and the date of such Penalty for npglect of $50. sale, under a penalty of fifty dollars, to be paid by the vendor of each lottery ticket or certificate supplementary thereto sold without being first stamped as aforesaid. sales without SEC. 113. And be it further enacted, That in addition to all license subject the seller to a penalty other penalities and forfeitures now imposed by law for the evasion of $500 additional of license fees or other taxes upon the lottery business, any perto other penalties. son who shall hereafter sell or dispose of any lottery ticket or certificate supplementary thereto, or any device in the nature thereof, without having first duly obtained a license, as hereinbefore mentioned, shall incur a penalty of five hundred dollars for Purchasers of each and every such offence; and any person who shall purchase, tickets from unlicensed lottery obtain, or, receive any lottery ticket or any policy of numbers, ticket vendors tokens, certificate, wager, or device, representing or intended to may recover twice the amount represent a lottery ticket or fractional part thereof, from any perpawid athin tanyre timear son not having a license to deal in lottery tickets, as provided with costs. by law, may recover from such person of whom the same was purchased, obtained, or received, at any time within three years thereafter, before any court of competent jurisdiction, a sum equal to twice the amount. paid for the same, with just and legal costs. 79 [SEC. 13. And be itfurther enacted, That all persons and every March 3,1865. person who shall engage or be concerned in the business of a lot- neglecting to take tery dealer without having first obtained a license so to do, under license to be assessed with penanch rules and regulations as shall be prescribed by the Secretary alty of $1,000. ad the Treasury, shall forfeit and pay a penalty of one thousand dollars, to be assessed by the assessor of the proper district and collected as assessed taxes are collected, ~ubject, nevertheless, to Xthe provisions of law relating to erroneous assessments, and shall, an conviction by any court of competent jurisdiction, suffer imprisonment for a period not exceeding a year, at the discretion of the court. And it shall be the duty of all managers and proprie- Mana4r-tokeep tors, and their agents, to keep, or cause to be kept, just and true books books of account, wherein all their transactions shall be plainly and legibly set forth, which books of account shall at all reasonable times and hours be subject to the inspection of the assessor, assistant assessor, revenue agent, and inspector of the-proper district; and any manager, proprietor, agent, or vendor under this act, who shall refuse or prohibit such inspection of his or their books, as aforesaid, shall pay a penalty of one thousand dollars, or suffer imprisonment for a term not exceeding one year, for every such offence.] ADVERTISEMENTS. SEC. 114. And be itfurther enacted, That there shall be levied, Tax of 3 per collected, and paid by any person or persons, firm, or company, tsement innews publishing any newspaper, magazine, review, or other literary, ePrseagazines scientific, or news publication issued periodically, on the gross Lxeceipts for all advertisements, or all matters for the insertion of which in said newspaper or other publication, as aforesaid, or in extras, supplements, sheets, or fly-leaves accompanying the same, pay is required or received, a duty of three per centum; and the Owners and person or persons, firm or company, owning, possessing, or having returns quart mkerly, the care or management of any and every such newspaper or other giving the gross publication, as aforesaid, shall make a list or return on the first tis. and dday of January, April, July, and October of each year, containing Returnt to be made to the aasistthe gross amount of receipts as aforesaid, and the amount of duties ant assessor andin'which have accrued thereon, and render the same in duplicate to duplicat the assistant assessor of the district where such newspaper, magazine, review, or other literary or news publication is or may be published; which list or return shall have annexed a declaration, To be verified under oath or affirmation, to be made according to the manner and by oath or affirform which may be from time to time prescribed by the Commis- Form to be presioner of Internal Revenue, of the owner, possessor, or person scribed by Cona having the care or management of such newspaper, magazine, re- miner view, or other publication, as aforesaid, that the same is true and Payment to be correct; and shall also, quarterly, within ten days after the time made to collector of making said list or return, pay to the collector or deputy col- ten days th lector of the district the full'amount of said duties. And in case Assistant asse of neglect or refusal to comply with any of the provisions con- sor to estimate duties in case of negtained in this section, or to make and render said list or return, lect or refusal for for the space of ten days after the time when said rist or return ten days ought to have been made, as aforesaid, the assistant assessors of the respective districts shall proceed to estimate the duties as heretofore provided in other cases of delinquency; and in case of 80 Penalty of ten neglect or refusal to pay the duties, as aforesaid, for the space of per cent. in case of neglect or re- tel days after said duties become due and payable, and have been fusal to pay the demanded, said owner, possessor, or person or persons having the duties for ten days. care or management of said newspapers or publications, as aforesaid, shall pay, in addition thereto, a penalty of ten per centum In case of at- on the amount due. And in case of fraud or evasion, whereby tempt to defraud the revenue a pen- the revenue is attempted to be defrauded, or the duty withheld, atyh of$l,000 for said owners, possessors, or person or persons having the care or management of said newspapers or other publications, as aforesaid, shall forfeit and pay a penalty of one thousand dollars for each Gsieneral provi- offence, or for any sum fraudulently unaccounted for. And all sions in regard to returns, additions, provisions in this act in relation to returns, additions, penalties, plincaltieo &.,ap forfeitures, liens, assessments, and collection, not incompatible ection. price of herewith, shall apply to this section and the objects herein emWhen prices of advertising are braced: Provided, That in all cases where the rate or price of fixed by law, pro- advertising, is fixed by any law of the United States, State, or prietors may add the tax thereto. Territory, it shall be lawful for the company, person or persons, publishing said advertisements, to add the duty or tax imposed by this act to the price of said advertisements, any law to the Receipts to the contrary notwithstanding; and that the receipts for advertisements amouant of $600 to the amount of six hundred dollars annually, by any person or persons, firm, or company, publishing any newspaper, magazine, review, or other literary, scientific, or news publication, issued Newspapers periodically, shall be exempt from duty: And provided further, whose average That all newspapers whose average circulation does not exceed circulation does not exceed 2,000 two thousand copies shall be exempted from all taxes for advercopies exempt tisements. from tax. When tax is im- SEC. 115. And he it further enacted, That whenever by this posed upon a person or corporation act any license, duty, or tax of any description has been imposed having more than on any person or corporate body, or property of any person, or one place of busi-. ness, Commission- incorporated or unincorporated company, having more than one wr may determine place of business, it shall be lawful for the Commissioner of Inwhere and to what collector the tax ternal Revenue to prescribe and determine in what district such shall be paid, also to whm al the oi- tax shall be assessed and collected, and to what officer thereof the cial notices shall official notices required in that behalf shall be given, and of whom be given. Tax on manu- payment of such tax shall be demanded: Provided, That all factures to be paid taxes on manufactures, manufacturing companies, and manufacin the district where the manu- turing corporations, shall be assessed and the tax collected in factoept ais situated the district within which the place of manufacture is located, unwise provided, less otherwise provided. INCOME. March 3, 1865- SEC. 116. And be it further enacted, That there shall be levied, Income tax to be assessed anxn- collected, and paid annually upon the annual gains, profits, and ally upon every income of every person residing in the United States, or of any person in the U.. States, and upon citizen of the United States residing abroad, whether derived everycitizenthere- from any kind of property, rents, interests, dividends or salaries, of residing abroad. ~ Enumeration of or from any profession, trade, employment, or vocation, carried on taxables of income in the United States or elsewhere, or from any other source whatTax of 5 per ever, a duty of five per centum on -the excess over six hundred cent. over $600 and not over $5,000. dollars and not exceeding five thousand dollars, and a duty of ten Tax of 10 per per centum on the excess over five thousand dollars; and in ascent. on excess of r $5,0ooo0. certaining the income of any person liable to an income tax, the Taxwithheld,by amount of income received from institutions whose officers, as rebanks, &c., to be amount of income received from institutions whose officers, as rededucted from tax quired by law, withhold a per centum of the dividends made by upon whole. income. such institutions and pay the same to the Commissioner of In 81 ternal Revenue, or other officer authorized to receive the same, shall be included; and the amount so withheld shall be deducted from the tax which otherwise would be assessed upon such person. And the duty herein provided for shall be assessed, collected, and Tax to be levied paid upon the gains, profits, and income for the year ending the upon the income of thirty-first day of December next preceding the time for levying, next preceding. collecting, and paying said duty: Provided, That income derived Income from from interest upon notes, bonds, and other securities of the United securities nof the States, and also all premiums upon gold and coupons, shall be United States to included in estimating incomes under this section: Provided But one deducfurther,i That only one deduction of six hundred dollars shall tion of $600 from be made from-the aggregate incomes of all the members of any single family. family, composed of parents and minor children, or husband and wife: And provided further, That net profits realized by sales of Profit and loss real estate purchased within the year, for which income is esti- on sales of real estate purchased and mated, shall be chargeable as income; and losses on sales of real sold within the year to be included estate purchased within the year, for which income is estimated, in estimating inshall be deducted fiom the income of such year. come. SEC. 117. And be it further enacted, That in estimating the March3,1865. In estimating inannual gains, profits, and -income of any person, all national, come, taxes assesState, county, and municipal taxes, paid within the year, shall be sed and paid to be deducted. deducted from the gains, profits, or income of the person who has actually paid the same, whether owner, tenant, or mortgagor; also the salary or pay received for services in the civil, military, naval, or mSalarties topand payother service of the United States, including senators, representa- ficers in excess of tives, and delegates in Congress, above the rate of six hundred dollars $600 to be deductperannum; also the amount paid by any person for the rent of the -Also, rent paid homestead used or occupied by himself or his family, and the rental for homestead. value of any homestead used or occupied by any person or by his family, in his own right or in the right of his wife, shall not be included and assessed as part of the income of such person. In estimatingthe annual gains, profits, orincome of any person, the interest received or accrued upon all notes, bonds, and mortgages, or other Excess of interforms of indebtedness bearing interest, whether paid or not, if good estreceivable over amount of interest and collectable, less the interest paid by or due from said person, paid to be taxed, if shall be included and assessed as part of the income of such per- ithethes collectble, son for each year; and also all income or gains derived from the or not. Income derived purchase and sale of stocks or other property, real or personal, from gains by purand of live stock, and the amount of live stock, sugar, wool, butter, chase, and sale of property, live cheese, pork, beef, mutton, or other meats, hay and grain, or other stock, and agrivegetable or other productions, being the growth or produce of cultural products sold subject to tax. the estate of such person sold, not including any part thereof un- Excluding artisold or on hand during the year next preceding the thirty-first of not sold during the December, until the same shall be sold, shall be included and calendar year aforesaid. assessed as part of the income of such person for each year, and Profitsofcompahis share of the gains and profits of all companies, whether incor- nies subject to inporated or partnership,'shall be included in estimating the annual divided or not. gains, profits, or income of ally person entitled to the same, whether Payments for divided or otherwise. In estimating deductions from income, as rents,labor,andinterest upon incumaforesaid, when any person rents buildings, lands, or other prop- brances on proerty, or hires labor to cultivate land, or to conduct any other busi- perty from which y.., s... income is derived, ness from which such income is actually derived, or pays interest to be deducted. upon any actual encumbrance thereon, the amount actually paid Also payments u a a a c r tr tfor repairs,'not for such rent, labor, or interest, shall be deducted; and also the exceeding the average of last five amount paid out for usual or ordinary repairs, not exceeding the years. s 6 182 average paid out for such purposes for the preceding five years, No deduction shall be deducted, but no deduction shall be made for any amount fornew buildings, permanent irl paid out for new buildings, permanent improvements, or betterprovements, bet- ments, made to increase the value of any property or estate: Proterments, &c. The pay of em- vided, That in cases where the salary or other compensation paid ploy6s8of the.S. to any person in the employment or service of the United States who receive less than$600per year, shall not exceed the rate of six hundred dollars per annlm, or or who are paid ll b 1 f o a byfees, tobeadded shall be by fees, or uncertain or irregular in the amount or in the to other income. time during which the same shall have accrued or been earned, Manner of col- such salary or other compensation shall be included in estimating lection to be prescribed by Comn- the annual gains, profits, or income of the person to whom the irssioner under- ssame shall have been paid, in such manner as the Commissioner of direction ofSecretary of Treasury. Internal Revenue, under the direction of the Secretary of the Treasury, may prescribe. March 3, 1865. SEC. 118. And be it further enacted, That it shall be the duty Aull peronsoflakw- Oall persons of lawful age to make and render a list or return, ful age to make. return of income in suck form and manner,as may be prescribed by the Commisto the assistant sioner of Internal Revenue, to the assistant assessor of the district in which they reside, of the amount of their income, gains, and. Guardians, tis- profits, as aforesaid; and> all guardians and trustees, whether as tees., &c., required' to make returnd executors, administrators, or in any other fiduciary capacity, shall make and render a list or return, as aforesaid, to the assistant assessor of the district in which such guardian or trustee resides, of the amount of income, gains, and profits of any minor or person for whom they act as guardian or trustee; and the assistant Return to be' assessor shall require every list or return to be verified by the AssessorYmayin oath or affirmation of the party rendering it, and may increase the crease amount of amount of any list or return, if he has reason to believe that the return: same is understated; and in case any person, guardian, or trustee Incaseofneglect shall neglect or refuse to make and render such list or return, or or refusal, or of fraudulent return, shall render a false or fraudulent list or return, it shall be the at ss essror tosss- duty of the assessor or the assistant assessor to make such list, make assessment according to the best information he can obtain, by the examina~anadd penalty. tion of such person, and his books and accounts, or any other evidence, and to add twenty-five per centum as a penalty to the amount of the duty due on such list in all cases of wilful neglect or refusal to make and render a list or return, and, in all cases of a false or fraudulent list or return having been rendered, to add one hundred per centum, as a penalty, to the amount of duty ascertained to be due, the duty and the additions thereto as penalty to be assessed and collected in the manner provided for in other cases of wilful neglect or refusal to render a list or return, Partymaymake or of rendering a false and fraudulent return: Provided, That declaratioa under any party, in his or her own behalf, or as guardian or trustee, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Commissioner of Internal Revenue, that he or she, or his or lier ward or beneficiary, was not possessed of an income of six hundred dollars, liable to be assessed according to the provisions of this act; or may declare that he or she has been assessed and paid an income duty elsewhere in the same year, under authority of the United States. upon his or her gains and profits, as prescribed by latw; and if the assistant assessor shall be satisfied of the truth of the declaration, shall thereupon be exempt from income duty in said district; or if the list or return of any party shall have been increased by the assistant assessor, such party may exhibit his books and accounts, 83 and be permitted to prove and declare, under oath or affirmation, the amount of annual income liable to be assessed; but such oaths Declaration net and evidence sha!l not be considered as conclusive of the.facts, be conclusive and no deductions claimed in such cases shall be made or allowed until approved by the assistant assessor. Any person feeling aggrievdd by the decision of the assistant assessor in such cases, Rsight of appeal may appeal to the assessor of the district, and his decision thereon, toHias5dec.so fi. unless reversed by the Commissioner of Internal Revenue, shall unlessreversed by be final, and the form, time, and manner of proceedings shall be commissioner. subject to rules and regulations to be prescribed by the Commissioner of Internal Revenue. SEC. 119. And be it furthyr enacted, That the duties on in- Income tax to be levied on the comes herein imposed shall be levied on the first day of May, and 1st of May in each be due and payable on or before the thirtieth day of June, in each year. Payable on or year, until and including the year eighteen hundred and seventy, before the 30th of and no longer; and to any sum or sums annually due and unpaid June until and inafter the thirtieth of June, as aforesaid, and for ten days after 1870. If payment not notice and demand, thereof by the collector, there shall be levied made within ten in addition thereto the sum of ten per centum on the amount of daysafterdemand, duties unpaid, as a penalty. except from the estates of deceased cenat. imposed, exand insolvent persons. And if any person liable to pay such duty cept in case of' the shall neglect or refuse to pay the same, after such demand, the and insolvent peramount due shall be a lien in favor of the United States from the 8hen demand time it was due until paid, with the interest, penalties, and costs has been made, the amount due a that may accrue in addition thereto, upon all the property and lien in favor of the rights to property belonging to such person; and in default of the UitedStatesfrom payment of said duty aforesaid, said lien may be enforced by dis- upon aul the proptraint upon such property, rights to property, stocks, securities, erty of the party and evidences of debt, by whomsoever holden; and for this pur- Manner of enpose the collector, after demands duly given, as aforesaid, shall forcing lien.by issue a warrant, in form and manner to be prescribed by the Com- collector. o Form of warrant missioner of Internal Revenue, under the directions of the Secre- to be prescribed tary of the Treasury, and by virtue of such warrant there may be by Commissioner. Levy to be suffilevied on such property, rights to property, stocks, securities, and cient to coverfees, evidences of debt, a further sum, to be fixed and statled in such cofltandexpensev warrant, over and above the said annual duty, interest, and penalty for non-payment, sufficient for the fees, costs, and expenses of such levy. And in all cases of sale, as aforesaid, the certificate Collector's certiof such sale by the collector shall vest in the purchaser all right, acate to vest title title, and interest of such delinquent in and to such property, whether the property be real or personal; and where the subject of sale shall be stocks, the certificate of said sale shall be lawful authority and n6tice to the proper corporation, company, or association, to record the same on the books or records, in the same manner as if transferred or assigned by the person or party holding the same, to issue new certificates of stock therefo. in lieu of any original or prior certificates, which shall be void whether cancelled or not. And said certificates of sale of the collector, where the subject of sale shall be securities or other evidences of debt, shall be good and valid receipts to the person holding the same, as against any person holding, or claiming to hold, possession of such securities or other evidences of debt. SEc. 120. And be itfurther enacted, That there shall be levied cent. on dividends and collected a duty of five per centum on all dividends in scrip of banks, trust companiessavings or money thereafter declared due, and whenever the same shall be institutions, and payable, to stockholders, policy-holders, or depositors, as part of. insurance com)a 84 the earnings, income, or gains of any bank, trust company, savings institution, and of any fire, marine, life, inland, insurance company, either ~tock or mutual, under whatever name or style known or called, in the United States or Territories, whether specially inSame duty on corporated or existing under general laws, and on all undistributed additions to sur- sums, or sums made or added during the year to their surplus or plus or contingent funds. contingent funds; and said banks, trust companies, savings institutions, and insurance companies shall pay the said duty, and are Duty to be with- hereby authorized to deduct and withhold from all payments made held from all pay- on account of any dividends or sums of money that may be due ments on account of such dividends. and payable as aforesaid the said duty of five per centum. And Return to be a list or return shall be made and rendered to the assessor or asmade to apssessor sisant assessor in duplicate, and one of said lists or returns shall and duty paid to sistant aso in d Comonmis'ner with- be transmitted, and the duty paid to the Commissioner of Internal in 30.days after dividend is paya- Revenue within thirty days after the time when any dividends or ble. sums of money become due or payable as aforesaid; and sai+list or return shall contain a true and faithful account of the amount Return to be of duties as aforesaid; anti there shall be annexed thereto a declaoerified by oath ration of the- president, cashier, or treasurer of the bank, trust of president, cash- r ier, or treasurer.' company, savings institution, or insurance company, under oath or affirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same contains a true and Penalty for de- faithful account of the duties as aforesaid. And for any default fault in rendering return. in the making or rendering of such list or return, with such declaration annexed, the bank, trust company, savings institution, or insurance company, making such default, shall forfeit as a penalty In case of de- the sum of one thousand dollars; and in case of any default in faullt, assessment and collection to making or rendering said list or return, or of any default in the wb i coth a.rdnco payment of the eduty as required, or any part thereof, the assessvisions. ment and collection of the duty and penalty shall be in accordance with the general provisions of law in other cases of neglect and Dividendsoflife refusal: Provided, T'hat the duty upon the dividends of life ininots ura nce c ompanies shall not be deemed due or to be deemed due or to be collected until payab.e. such dividends shall be payable by such companies, nor shall the Premiums returned by mutual portion of premiums returned by mutual life insurance companies life isurance com- to their policy-holders be considered as dividends or profits under panies, not divi- dauds. this section. Bank neglecting SEC. 121. And be itf~urther enacted, That any bank legally or addition to sur- authorized to issue notes as circulation which shall neglect or omit plus as often Vs to make dividends or additions to its surplus or contingent fund once in 6 mont us to make retur on as often as once in six months, shall make' a list or return in dulet of January and plicate, under oath or affirmation of the president or cashier, to the 1st of July. r r o assessor or assistant assessor of the district in which it is located, on the first day of January and July in each year, or within thirty days thereafter, of the amount of profits which have accrued or been earned and received by saidbank during the six months next preceding said first days of January and July; and shall present Duty of 5 per one of said lists or returns and pay to the collector of the district the collector. a duty of five per centum on such profits, and in case of default to make such list or return and payment within the thirty days, as aforesaid, shall be subject to the provisions of the foregoing Duty paid on section of this act: Provided, That when any dividend is made surplus or contin- which includes any part of the surplus or contingent fund of any gent fund to be~ deducted from du- bank, trust company, savings institution, iasurance or railroad ty on future divi- c dend. company, which has been assessed and the duty paid thereon, tho 85 amount of duty so paid on that portion of the surplus or contingent fund may be deducted from the duty on such dividend. SEC. 122. And be itfurther enacted, That any railroad, canal, Duty of 5 per cent. on dividends turnpike, canal navigation, or slack-water company, indebted for and interest on any money for which bonds or other evidence of indebtedness have bonds of railroad, canal, turnpike, been issued, payable in one or more years after date, upon which canal, navigation, and slackwater interest is stipulated to be paid, or coupons representing the inter- companies. est, or any such company that may have declared any dividend in scrip, or money due or payable to its stockholders, as part of the earnings, profits, income, or gains of such company, and all profits of such company carried to the account of any fund, or used for construction, shall be subject to and pay a duty of five per centum on the amount of all such interest, or coupons, dividends, or profits, whenever the same shall be payable; and said companies are hereby authorized to deduct and withhold from all Companies to payments, on account of any interest, or coupons and dividends withall payments. due and payable as aforesaid, the duty of five per centum; and the payment of the amount of said duty so deducted from the interest, or coupons, or dividends, and certified, by the president or treasurer of said company, shall discharge said company from that Payment to disamount of the dividend, or interest, or coupon, on the bonds or ft'arge compaonie other evidences of their indebtedness so held by any person or of indebtedness. party whatever, except where said companies may have contracted otherwise. And a list or return shall be made and rendered to Return to be the assessor or assistant assessor in duplicate, and one of said made to assessor and duty paid to lists or returns shall be transmitted and the duty paid to the Com- Commisner with missioner of Internal Revenue within thirty days after the time in 30 days. when said interest, coupons, or dividends become due and payable, and as often as every six months; and said list or return shall contain a true and faithful account of the amount of the duty, and there shall be annexed thereto a declaration of the president or Returimn to be treasurer of the company, under oath or affirmation, in form and verified by oath of manner as may be prescribed by the Commissioner of Internal urer. Revenue, that the same contains a true and faithful account of said duty. And for any default in making or rendering such Penalty for delist or return, with the declaration annexed, or of the payment of fault in making the duty as aforesaid, the company making such default shall forfeit as a penalty the sum of one thousand dollars; and in case In case of default of any default in making or rendering said list or return, or of the in making return, I or payment of the payment of the duty, or any part thereof, as aforesaid, the assess- duty, assessment, ment and collection of the duty and penalty shall be made accord- and collectn, to br sa, e accord- according to getning to the provisions of law in other cases of neglect or refusal. eral provisions. SEC. 123. And be itfurther enacted, That there shall be levied, Duty of 5 per collected, and paid on all salaries of officers, or payments for ser- i ents ofi600es viwes to persons in the civil, military, naval, or other employment oir service of the United States,including senators and representa - tives and delegates in-Congress, when exceeding the rate of six hundred dollars per annum, a duty of five per centum on the excess above the said six hundred dollars; and it shall be the duty Disbursing offof all paymasters, and all disbursing officers, under the govern- cers to withhold ment of the United States, or in the employ thereof, when mak- ait to Cota raising any payments to officers and persons as aforesaid, or upon sioner. settling and adjusting the accounts of such officers and persons, to deduct and withhold the aforesaid duty of five per centum, and shall, at the same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the 86 amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties; and the pay-roll, receipts, or account of officers or persons paying such duty, as aforesaid, shall be made to exhibit Auditors of the the fact of such payment. And it shall be the duty of the several Tire evid'nce to re- Auditors of the Treasury Department, when auditing the accounts duties hi:ve been of any paymaster or disbursing officer, or when settling or adjusting the accounts of any such officer, to require evidence that the duties or taxes mentioned in this section have been deducted and paid over to the Commissioner of Internal Revenue: Provided, Payments of That payments of prize money shall be regarded as income from prgaded as ala-to salaries, and the duty thereon shall be adjusted and collected in ries. like manner. LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. Administrators, SEC. 124. And be it further enacted, That any person or pertustees torsay tad sons having in charge or trust, as administrators, executors, or on legacies and trustees, any legacies or distributive shares arising from personal where the whole property, where the whole amount of such personal property, as amount exceeds aforesaid, shall exceed the sum of one thousand dollars in actual $1bOO.* value, passing, after the passage of this act, from any person possessed of such property, either by will or by the i:nt.:state laws of any State or Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body or bodies politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as follows, that is to say: Lineal issue or First. Where the person or persons entitled to any beneficial brother or sister, interest in such property shall be the lineal issue or lineal an1 per cent. cestor, brother or sister, to the person who died possessed of such property, as aforesaid, at the rate of one dollar for each and every hundred dollars of the clear value of such interest in suclh property. Descendant of Second. Where the person or persons entitled to any beneficial brother or sisters 2bper cent.er interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of two dollars for each and every hundred dollars of the clear value of such interest. Brother or sis- Third. Where the person or persons entitled to any beneficial ter of far interest in such erty shall be a brother or sister of the father scendant of same, or mother, or a descendant of a brother or sister tf the father or 4 per cent. mother, of the person who died possessed, as aforesaid, at the rate of four dollars for each and every hundred dollars of the clear value of such interest. Brother or sis- Fourth. Where the person or persons entitled to any benefiter of grandfather, or grandmother, cial interest in such property shall be a brother or sister of the or descendant of grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother, of the person who died possessed as aforesaid, at the rate of five dollars for each and every hundred dollars of the clear value of such interest. Other degree of ]Fifth. Where the person or persons entitled to any beneficial consanguinity, or interest in such property shall be in any other degree of collateral stranger in blood, 6 per cent. consanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall 87 be a body politic or corporate, at the rate of six dollars for each and every hundred dollars of the clear value of such interest: Provided, That all legacies or property passing by will, or by Husbandorwife the laws of any State or Territory, to husband or wife of the exempt person who died possessed, as aforesaid, shall be exempt from tax or duty. SEC. 125. And be it farther exacted, That the tax or duty Taxalien upon aforesaid shall be a lien and' charge upon the property of every the property for person who may die as aforesaid, for twenty years, or until the same shall, within that period, be fully paid to and discharged by the United States; and every executor, adnxinistrator, or trustee, Execut6r, - &c., before payment and distribution to the legatees or any parties fore the payment entitled to beneficial interest therein, shall pay to the collector or of any legacy. deputy collector of the district of which the deceased person was a resident, the amount of the duty or tax assessed upon such legacy or distributive share, and shall also make and render to the as- Return to be sessor or assistant assessor of the said district a schedule, list, or ord or assistanst. statement, in duplicate, of the amount of such legacy or distributive share, together with the amount of duty which has accrued or shall accrue thereon, verified by his oath or affirmation, to be Return tobe unadministered and certified thereon by some magistrate or officer der oath. having lawful power to administer such oaths, in such form -and manner as may be prescribed by the Commissioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list, or statement shall be by him immediately delivered, and the tax thereon paid to such collector; and upon such payment and delivery of such schedule, list, or statement, said collector or deputy collector shall grant to such person paying such duty or tax a receipt or receipts for the same in duplicate, which shall be prepared as hereinafter provided. Such re- Receipt of the ceipt or receipts, duly signed and delivered by such collector or ficlent evidence to deputy collector, shall be sufficient evidence to entitle such execu- entitle executor to credit in the settor, administrator, or trustee, to be credited and allowed such pay- tiement of his acment by every tribunal which, by the laws of any State or Terri- count. tory, is, or may be, empowered to decide upon and settle the accounts of executors and administrators. And in case such Proceedings in executor, administrator, or trustee, shall refuse or neglect to pay case of neglect. the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time hereinbefore provided, or shall neglector refuse to deliver to said collector or deputy collector the duplicate of the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall deliver to said assessor or assistant assessor a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under existing laws, the assistant assessor shall make out such lists and valuation as in other Assistantassessor cases of neglect or refusal, and shall assess the duty thereon; and assess the duty. the collector shall commence appropriate proceedings before any Collectortocom- court of the United States, in the name of the United States, menceproceedings in United States against such person or persons as may have the actual or concourt.y to bestructive custody or possession of such property or personal essol.~ tate, or any part thereof, and shall subject such. property or personal estate, or any portion of the same, to be sold upon the Disposition of judgment or decree of such court, and from the proceeds of such proceeds. sale the amount of such tax or duty, together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such- person Deed of the or persons as shall establish title to the same. The deed or proper otffite in the deeds, or any proper conveyance of such property or personal purchaser. estate, or any portion thereof, so sold under such judgment or decree, executed by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the Penalty for re- lien or charge thereon created by this act. And every person or records, files, &c.bit persons who shall have in his possession, charge, or custody, any record, file, or paper containing or- supposed to contain any information concerning such property or personal estate, as aforesaid, passing fi'om any person who may die, as aforesaid, shall exhibit the same at the request of the assessor or assistant assessor of the district, and to any law officer of the United States, in the performance of his duty under this act, his deputy or agent, who may desire to examine the same. And if any such person, having in his possession, charge, or custody, any such records, files, or papers, shall refuse or neglect to exhibit the same on request,; as aforesaid, he shall forfeit and pay the sum of five hundred dollars: Recital in such Provided, In all legal controversies where such deed or title deed to be prima shall be the subject of judicial investigation the recital in said facie evidence of its truth. deed shall be prima facie evidence of its truth, and that the requirements of the law had been complied with by the officers of the government. SUCCESSION TO REAL ESTATE. dReal estate" SEC. 126. And be it further enacted, That for the purposes of this act the term "real estate" shall include all lands, tenements, "Succession" de- and hereditaments, corporeal and incorporeal; that the term " sucfiPeron" de- cession" shall denote the devolution of title to any real estate; finerd and that the term "person" shall be held to include persons, body corporate, company, or association. What shall be SEC. 127. And be it farther enacted, That every past or fiu sieoen.ied a succes- ture disposition of real estate by will, deed, or laws of d6'ebnt, by reason whereof any person shall become beneficially entitled, in possession or expectancy, to any real estate, or the income thereof, upon the death of any person dying after the passing of this act, shall be deemed to confer, on the person entitled by rea"Successor"and son Of any such disposition, a "succession;" and the term "sucpredecessor." cessor" shall denote the person so entitled, and the term "'predecessor" shall denote the grantor, testator, ancestor, or other person from whom the interest of the successor has been or shall be derived. 89 SEC. 128. And be it further enacted, That where any real efitacruingupse ofben estate shall, at or after the passing of this act, be subject to any the extinction of charge, estate, or interest, determinable by the death of any per- any estate by son, or at any period ascertainable only by reference, to death, ed a succession. the increase of benefit accruing. to any person upon the extinction or determination of such charge, estate, or interest, shall be deemed to be a succession accruing to the person then entitled, beneficially, to the real estate or the income thereof. SEC. 129. And be it further enacted, That where any persons, Persons taking after the passing of this act, shall take any succession jointly, succession joint ly they shall pay the duty chargeable thereon by this act in pro- tion to their reportion to their respective interests in the succession; and any Bectiale interbeneficial interest in such succession, accruing to any of them by ests accruing by survivorship to be survivorship, shall be deemed to be a new succession, derived deemedanewsucfrom the predecessor from whom the joint title shall have been cession. derived. SEC. 130. And be it further enacted, That where any disposi- Disposition of real estate with tion of real estate shall be accompanied by the reservation or as- reservationofben-urance of, or contract for, any benefit to the grantor, or any efit for any term of life to be deemother person, for any term of life, or for any period ascertainable ed to confer a suconly by reference to death, such disposition shall be deemed to on at the detimena confer at the time appointed for the determination of such benefit tion of such benean increase of beneficial interest in such real estate, as a succession equal in annual value to the yearly amount or yearly value of the benefit so reserved, assured, or contracted for, on the person in whose favor such disposition shall be made. SEC. 131. And be it further enacted, That where any dispo- Wherebeneficial ownership is resition of real estate shall purport to take effect presently, or un- served by secret der such circumstances as not to confer succession, but, by the trust, &c., for any I term of life, such effect or in consequence of any engagement, secret trust, or ar- disposition to be rangement capable of being enforced in a court of law or equity, deemed a succesthe' beneficial ownership of such real estate shall not, bona fide, pass according to the terms of such disposition, but shall, in fact, be reserved to the grantor or other person for some period ascertainable only by reference to death, the person shall be deemed, ~for the purposes of this act, to acquire the real estate so passing as a succession derived from the person making the disposition as the predecessor. SEC. 132. And be it further enacted, That if any person Pkall, withtonvv by deed of gift or other assurance of title, made without valuable and adequate consideration to be and adequate consideration, and purporting to vest the estate deemed to confer a either immediately or in the future, whether or not accompanied succession. by the possession, convey any real estate to any person, such disposition shall be held and taken to confer upon the grantee a suc - cession within the meaning of this act. SEC. 133. And be it further enacted, That there shall be Duties on suolevied and paid to the United States in respect of every such cessions. succession as aforesaid, according to the value thereof, the following duties, that is to say: Where the successor shall be the lineal issue or lineal ancestor Lineal issue, or lineal ancestor, 1 of the predecessor, a duty at the rate of one dollar per centum per centum. upon such value. Where the successor shall be a brother or sister, or a descendant Brotherorsister, or descendant of of a brother or sister of the predecessor, a duty at the rate of two the same, 2 per dollars per centum upon such value. cent. 90 Brother or sister Where the successor shall be a brother or sister of the father of the father or mother,ordescend- or mother, or a descendant of a brother or sister of the father or ant of the same, 4 mother of the predecessor, a duty at the rate of four dollars per centum upon such value. Brother or sister Where the successor shall be a brother or sister of the grandof the grandfather father or grandmother, or a descendaint of' the brother or sister of or grandmother, or descendant of the the grandfather or grandmother of the predecessor, a duty at the same, 5 per cent. rate of five dollars per centum upon such value. Any other de- Where the successor shall be in any other degree of collateral greeit of otrnsa consanguinity to the predecessor than is hereinbefore described, er in blood, 6 per or shall be a stranger in blood to him, a duty at the rate of six cent. dollars per centumrn upon such value: Provided, That no duty March 3,1865. shall be levied in respect of any succession vesting before or subsequent to the passage of this act, where the successor shall be the wife of the predecessor. when suecessor SEC. 134. And be itffurther enacted, That where the interest dies before becom- of any successor in any real estate shall, before he shall have beifession, but one come entitled thereto in possession, have passed by reason of death duty shall bhe ply- to any other successor or successors, then one duty only shall be able, but the duly to be at thehighest paid in respect of such interest, and shall be due from the sueraton hargeable cessor who shall first become entitled thereto in possession; but utpon either suentlohn. such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. Where succession SEC. 135. And be it further enacted, That wherever, after the' is aLenated b~fore the successor be- passing of this act, any succession shall, before the successor comes entit'ed in shall have become entitled thereto ini possession, have become be pa d at the same vested by alienation, or by any title not conferring a new suercession, in any other person, then the duty payable in respect thereof shall be paid at the same rate and time as the same would have been payable if no such alienation had been made Wheretitleisac- or d-rivative title created; and where the title to any succes'sion reider of byo sinr- shall be accelerated by the surrender or extinction of any prior terest, duty to be -interests, then the duty.thereon shall be payable at the time of pasurrdat the time of such surrender or extinction of prior title. tet estate situb- SEC. 136. Ant be it further enacted, That where real estate trust under such shall become subject to a trust for any charitable or public purdisposition as poses, under any past or future disposition, which, if made in would confer succession, to pay a favor of an individual, would confer on him a succession, there duty at the high- shall be payable in respect of such real estate, upon its becoming est rate. subject to such trusts, a duty at the rate of six per centum upon the amount or principal value of such real estate. Duty payable SEC. 137. And be itfurther enacted, That the duty imposed by whenthesu"cctsor this act shall be paid at the time when the successor, or any in possession. person in his right or on his behalf,. shall become entitled in possession to his succession, or to the receipt of the income and profits thereof, except that if there shall be any prior charge, estate, or interest, not created by the successor himself upon or in the succession, by reason whereof the successor shall not be presently entitled to the full enjoyment or value thereof; the duty, in respect of the increased value accruing upon the determination of such charge, estate, or interest, shall, if not previously paid, compounded for, or commuted, be paid at the time of such determination. 91 SEc. 138. And be it further enacted, That the interest of any Interest of sue~successor in moneys to arise from the sale of real estate under toarisoefromsal of any trust for the sale thereof shall be deemed to be a succession -real estate under chargeable with duty under this act, and the said duty shall be a sue-cession. paid by the trustee, executor, or other person having control of by the trustee or the funds. executor. SEC. 139. And be itfurther enacted, That the interest of any Interest of sucsuccessor in personal property, subject to any trust for the in- property under vestment thereof in the purchase of real estate to which the suc- t teinto breatncessor would be absolutely entitled, shall be chargeable with chargead.e Is a duty under this act as a succession, and the tax shall be payable Suty to be paid by the trustee, executor, or other person having control of the by trustee or exfunds. SEC. 140. And be it further enacted, That, in estimating the Contingent invalue of a sgccession, no allowance shall be made in respect of mbe estimaote in any contingent incumbrance thereon; but in the event of such valuing a succes, incumbrance taking effect as an actual burden on the interest of soWhere such inthe successor, he shall be entitled to a return of a proportionate cumbralce takes effect as an actual amount of the duty so paid by him in respect of the amount or blrden, a proporvalue of the incumbrance when taking effect. the duty to be reSEC. 141. And be it further enacted, That, in estimating the paid. No allowance to value of a succession, no allowance shall be made in respect of be made for any any contingency upon the happening of which the real estate contingency by which the estate may pass to some other person; but in the event of the same so may pass to anpassing, the successor shall be entitled to a return of so much of other persotn.thus the duty paid by him as will reduce the same to the amount which passes, the proper would have been payable by him i such duty had been assessed pamidt to be reill respect of the actual duration or extent of his interest: Pro- If the property is apphed to the payvided, That if the estate of the successor shall be defeated, in meait of the preowhole or in part, by its application to the payment of the debts decessor's debts, the executor to roof the predecessor, the executor, administrator, or trustee so ap- pay the duties plying it shall pay out of the proceeds of the sale thereof the fromf the estate is amount so refunded: And provided also, That if the estate of defeated by any ~.. r n 1. *. person claiming tithe successor shall be defeated, in whole or in part, by any per- the under the preson claiming title from and under the predecessor, such persondecess~or, suchpershall be chargeable with the amount of duty so-refunded, and ble with the dutes such amounts shall be collected in the manner herein provided for refunded. the collection of duties. SEC. 142. And be it farther enacted, That where a successor Where a successhall not have obtained the whole of his succession at the time sod has not obtai-s of the duty becoming payable, he shall be chargeable only with succession when dutybecomes payduty on the value thereof from time to time obtained by him; ablu, he shall be and whenever any duty shall have been paid on account of any charged on, t tCi succession, and it shall afterwards be proved, to the satisfaction of the Secretary of the Treasury, that such duty, not Secretary of the being due from the person paying the same, was paid by mis- Treasury may refund duties in certake, or was paid in respect of real estate, which the successor tVin cases. shall lave been unable to recover, or of which he shall have been evicted or deprived by any superior title, or that for any other reason it ought to be refunded, the Secretary of the Treasury shall thereupon refund the same to the person entitled thereto, by draught drawn on any collector of internal revenue. Sec. 143. And be itfurther enacted, That where, in the opinion Com'sioner may compound duties of the Commissioner of Internal Revenue, any succession shall in certain cases. be of such a nature, or so disposed or circumstanced, that the 92 value thereof shall not be fairly ascertainable under any of the preceding directions, or where, from the complication of circumstances affecting the value of a succession, or affecting the assessment or recovery of the duty thereon, the Commissioner shall think it expedient to exercise this present authority, it shall be lawful for him to compound the duty payable on the succession upon such terms as he shall think fit, and to give discharges to the successor, upon payment of duty according to such composition; and it shall be lawful for him, in any, special cases in which he may think it expedient so to do, to enlarge the time for payment of any duty. Com'sioner may S EC. 144. And be it farther enacted, That it shall be lawful commute duties in certain cases for the Commissioner, in his discretion, upon application made by any person who shall be entitled to a succession in expectancy, to commute the duty presumptively payable in respect of such succession for a certain sum to be presently paid, and for assessing the amount which shall be so payable he shall cause a present value to be set upon such presumptive duty, regard being had to the contingencies affecting the liability to such duty, and the interest of money involved in such calculation being reckoned at the rate for the time being allowed by the Commissioner in respect of duties paid in advance, and upon the receipt of such certain sum he shall give discharges to the successor accordingly. Dutytobsa lien SEC. 145. And be it furthler enacted, That the duty imposed for five years. by this act shall be a first charge on the interest of the successor, and of all persons claiming in his right, in all the real estate in respect whereof such duty shall be assessed for five years, unless sooner paid. Com'sioner may SEC. 146. And be it.further enacted, That the Commissioner cause separate tracts to be sepa- shall, at the request of any successor, or any person claiming rately assessed. in his right, cause to be made so many separate assessments of the duty payable in respect of the interest of the successor in any separate tracts of real estate, or in defined portions of the same tract, as shall be reasonably required; and in such cases the respective tracts shall be chargeable only with the amount of duty separately assessed in respect thereof. made to atssessor SEC. 147. And be it further enacted, That any person liable or assistant asses- to pay duty in respect to any succession shall give notice to sor. the assessor or assistant assessor of his liability to such duty, and shall at the same time deliver to the assessor or assistant assessor a full and true account of said succession, for the duty whereon he shall be accountable, and of the value of the real estate involved, and of the deductions claimed by him, together with the names of the successor and predecessor, and their re4 tion to each other, and all such other particulars as shall Te necessary or proper for enabling the assessor or assistant assessor fully and correctly to ascertain the duties due; and the assessor or assistant assesor, if satisfied with such account and estimate as originally delivered, or with any amendments that may be made therein Vpon his requisition, may assess the succession duty on the footing of such apcount and estimate; but it Assistant asses- shall be lawful for taie assessor or assistant assessor, if dissatissor, if dissatisfied fled with such account; or if no account and estimate shall be dewith return, may. assess upon such livered to him, to assess the duty on the best information he can minfay obtain. obtain, subject to appeal as hereinafter provided; and if the duty 93 so assessed shall exceed the duty assessible according to the return made to the assessor or assistant assessor, and with which he shall have been dissatisfied, or if no account and estimate has been delivered, and if no appeal shall be taken against such assessment, then it shall be in the discretion of the as- In such case he sessor, having regard to the merits of each case, to assess the may assess expenwhole or any part of the expenses incident to the taking of such sessment. assessment, in addition to such duty; and if there shall be an appeal against such last-mentioned assessment, then the payment of such expenses shall be in the discretion of the Commissioner of Internal Revenue. SEc. 148. And be it further enacted, That if any person re- Penalty for negquired to give any such notice or deliver such account, as afore- lt to pay dresaid, shall wilfully neglect to do so for the period of ten days ties. after being notified, he shall be liable to pay to the United States a sum equal to ten per centum upon the amount of duty payable by him; and if any person liable under this act to pay any duty in respect of his succession shall, after such duty shall have been finally ascertained, wilfully neglect to do so within ten days after being notified, he shall also be liable to pay to the United States a sum equal to ten per centum upon the amount of duty so unpaid, at the same time and in the same manner as the duty to be collected. SEC. 149. And be it furtfher enacted, That it shall be lawful Appeal may bo taken to the assesfor any party, liable to pay duty in respect of his succession, sor. who shall be dissatisfied with the assessment of the assistant assessor, within thirty days after the date of such assessment, to appeal to the assessor froml such assessment, who shall decide on such appeal, and give notice thereof to such party, who,.if still dissatisfied, may, within twenty days after notice as aforesaid, appeal from such decision to the Commissioner of Internal Rev- or to the Commisenue, and furnish a statement of the grounds of such appeal to sioner. the Commissioner, whose decision upon the case, as presented by the statements of the assessor or assistant assessor and such party, shall be final. SEC. 1.50. And be it further enacted, That the duties levied to By cwhlmedtdes and assessed upon successions by this act shall be collected by the same officers, in the same manner, and by the same processes as are or may be prescribed by law for the collection of direct faxes assessed upon lands under the authority of the United States. STAMP DUTIES. SE6i. 151. And be it further enacted, That all laws in force at Stamp duties., the time of the passage of this act in relation to stamp duties shall continue in force until the first day of August, eighteen Provisionsofthis hundred and sixty-four; and on and after the first day of August tl, l864, i August, eighteen hundred and sixty-four, there shall be levied, reference to stamp collected, and paid, for and in respect' of the several instruments, matters, and things mentioned and described in the schedule (marked B) hereunto annexed, or for or in respect of Schedule B. the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed, by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be 94 made, signed, or issued, the several duties. or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule. Instrument not SEC. 152. And be itfurther.enacted, That it shall not be lawto be recorded ful to record any instrument, document, or paper required by stamped. law to be stamped, unless a stamp or stamps of the proper amount shall have been affixed; and the record of any such instrument, upon which the proper stamp or stamps aforesaid shall not have been affixed, shall be utterly void, and shall not be used in evidence. Nb instrum ent SEC. 153. And be itfurther enacted, That no instrument, locto be invalid for want of particular umeat, writing, or paper of any description, required by law stamp, ifstampsof to be stamped, shall be deemed or held invalid and of no effect proper amount are affixed. for the want of the particular kind or description of stamp designated for and denoting the duty charged on any such instrument, document, writing, or paper, provided a legal stamp, or stamps, denoting a duty of equal amount, shall have Provisions ofthis been duly affixed and used thereon: Provided, That the prosection not to ap-.. ply toproprietary visions of this section shall not apply to any stamp appropristamps. ated to denote the duty charged on proprietary articles, or articles enumerated in Schedule C. mnffitialsnsedor SEC. 154. And be it furtker enacted, That all official instruused by U. S. offi- ments, documents, and papers, issued or used by the officers cersxexempt. of the United States, government, shall be, and hereby are, ex/empt from duty. Penalty.forforg- SEC. 155. And be itfucrter enacted, That if any person shall oug, connterfeit'g, forge or counterfeit, or cause or procure to be forged or counormisusingstamps or dies. terfeited,. any stamp or die, or any part of any stamp or die, which shall have been provided, made, or used in pursuance of this act, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp or die, as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or connterfeited stamp or die, or part of any stamp or die, as aforesaid, with intent to defraud the United States of any of the duties hereby imposed, or any part thereof; or if any person shall utter, or sell, or expose to sale, any vellum, parchment, or paper, article, or thing, having thereupon the impression of any such counterfeited stamp or die, or any part of any stamp or die, or any such forked, counterfeited, or resembled impression, or part of impression, as aforesaid; knowing the same respectively to be forged, counterfeited, or resembled; or if any person shall knowingly use any stamp or die which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudulently cut, tear, or remove, or cause or procure to'be cut, torn, or remove4, the impression of any stamp or die which shall have been provided, made, or used in pursuance of this act, from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the duties hereby imposed; or if any person shall wilfully remove or cause to be removed from any stamped envelope the cancelling or defacing marks thereon, with intent to use the same or cause the use of the same the second time, or shall knowingly or wilfully sell or 95 buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person -for use, or knowingly use the same, or prepare the same with intent for the second use thereof, then, and in every such case, every person so offending, and every person knowingly and wilfully aiding, abetting, or assisting in committing any such offence as aforesaid, shall be deemed guilty of felony, and shall, on conviction thereof, forfeit the said counterfeit stamps and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. SEC. 156. And be it further enacted, That in any and all ceMiode ofdheive,cases where an adhesive stamp shall be used for denoting any stamps. duty imposed by this act, except as hereinafter provided, the person using or affixing the same shall write thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be used. And if any person shall fraudulently make use of an adhesive Penalty for fail. stamp to denote any duty imposed by this act without so ef- are to cancel fectually cancelling and obliterating such stamp, except as before mentioned, he, she, or they shall forfeit the sum of fifty dollars': Provtded, That any proprietor or proprietors of proprietary articles, or articles subject to stamp duty under: Schedule Proprietors of C of this act, shall have the privilege of furnishing, without C may furnishpriexpense to the United States, in suitable form, to be approved vate dies. by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to be made under the direction and to be retained in the possession of the Commissioner of Internal Revenue for his or their separate use, which shall not be duplicated to any other person. That in all cases where such stamp is used, instead of his or- their Mode of canwriting the date thereon, the said stamp shall be so affixed on,elming private the box, bottle, or package, that in, opening the same, or using the contents thereof, the said stamp shall be effectually destroyed; and in default thereof; shall be liable to the same penalty imposed for neglect to affix said stamp as hereinbefore prescribed in this act. Any person who shall fraudulently ob- Penaltyforforgtain or use any,of the aforesaid stamps or designs therefor, feiting private and any person forging, or counterfeiting, or causing or pro- stamps. curing the forging or counterfeiting any representation, likeness, similitude, or colorable imitation of the said last mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a felony, and, upon conviction thereof, shall be subject to all the penalties, fines, and forfeitures prescribed in the preceding section of this act. SEC. 157. And be it further enacted, That the Commissioner Commis'er may of Internal Revenue be, and he is hereby, authorized to pre- prescribe other scribe such method for the cancellation of stamps, as substitute atof cnce 96 for or in addition to the method now prescribed by law, as he may deem expedient and effectual. And he is further authorized in his discretion to make the application of such method imperative upon the manufacturers of proprietary articles, or articles included in Schedule C, and upon stamps of a nominal value exceeding twenty-five cents each. March 3, 1865. SEC. 158. And be it further enacted, That any person or perPenalty for issumg instruments sons who shall make, sign, or issue, or who shall cause to be without proper made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, or shall accept, negotiate, or pay, or cause to be accepted, negotiated, or paid, any bill of exchange, draft, or order or promissory note, for the payment of money, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the duty chargeable thereon, with intent to evade e rovisions of this ac shall, for every such Unstamped in- offce,f rfeit the sum o fty dollars, and such instrument, struments to be document, or paper, bill, draft, order, or note shall be deemed invalid and of no effect: Provided, That the title of a purchaser.Deedsof land. of land by deed duly stamped shall not be defeated or affected by the want of a proper stamp on any deed conveying said land by any person from, through, or under whom his grantor claims Instrum'tsissued or holds title: And providedfurther, That hereafter, in all cases without stamps where the party has not affixed to any instrument required by quently stamped. the one hundred. and fifty-first section of the act of June thirtieth, eighteen hundred and sixty-four, or the schedule marked B, thereunto annexed, the stamp thereby required to be thereunto affixed, at the time of making or issuing the said instrument, Party in inter- and he, or they, or any party having an interest therein shall be instru.ent to col- subsequently desirous of affixing such stamp to said instrument, lector. he or they shall appear before the collector of the revenue of the proper district, who shall, upon the payment of the price of the Penalty of $50. proper stamp required by law, and of a penalty of fifty dollars, and, where the whole amount of the duty denoted by the stamp Where stamp required shall exceed the sum of fifty dollars, on payment also of ty ecstteebdes p$50 interest, at the rate of six per cent., on said duty, from' the day on which such stamp ought to have been affixed, affix the proper stamp to such instrument, and note upon the margin of said instrument the date of his so doing, and the fact that such penalty has been paid, and such instrument shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped Collector may when made or issued: And provided further, That where it shall remit penalty ia appear to said collector, upon oath or otherwise, to his satisfaction, that any such instrument has not been duly stamped at the time of making or issuing the same by reason of accident, mistake, inadvertence, or urgent necessity, and without any wilful design to defraud the United States of the stamp duty, or to evade or delay the payment thereof, theni and in such case, if such instrument shall, within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped, and the stamp duty chargeable thereon shall be paid, it slyall be lawful for the said collector to remit the penalty aforesaid, and to cause such instrument to be duly stamped. Bills of exch'nge SEC. 159. And be it further enacted, That the acceptor or drawn abroadu but acceptors of any bill of exchange or order for the payment of any payable in the United States, to sum of money drawn, or purporting to be drawn, in any foreign be stampedbefore country, but payable in the United States, shall, before paying 97 or accepting the same, place thereupon a stamp, indicating the duty upon the same, as the law requires for inland bills of exchange, or promissory notes, and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall pay or negotiate, or offer in payment, or receive or take in payment, any such draft or order, the person or persons so offending shall forfeit the sum of two hundred dollars. SEC. 160. And be itfurther enacted, That no stamp duty shall Papers relating be required on powers of attorney or any other paper relating to texeompties, &C., applications for bounties, arrearages of pay, or pensions, or to the receipt thereof from time to time, or upon tickets or contracts of insurance when limited to accidental injury to persons, nor on Insurance ag'nst certificates of the measurement or weight of animals, wood, coal, accidental injury. or hay; nor on deposit notes to mutual insurance companies for Certificates of insurance upon which policies subject to stamp duties have been measurement asd or are to be issued; nor on any certificate of the record of a deed wood, coal, or hay. or other instrument in writing, or of the acknowledgment or proof Mutual insurthereof by attesting witnesses; nor to any indorsement of a ne- Certificates of gotiable instrument or on any warrant of attorney, accompanying Acknowledgea bond or note, when such bond or note shall have affixed thereto ments of deeds, the stamp or stamps denoting the duty required; and whenever Bond,mortgage, any bond or note shall be secured by a mortgage, but one &c.,battone st'mp. stamp shall be required to be placed on such papers: Provided, That the stamp duty placed thereon shall be the highest rate required for said instruments, or either of them. SEC. 161. And be it further enacted, That the Commissioner Comm i s sioner of Internal Revenue be, and is hereby, authorized to sell to and authorized to sell supply collectors, deputy collectors, postmasters, stationers, or a commission of 5 any other persons, at his discretion, with adhesive stamps, or per cent. stamped paper, vellum, or parchment, as herein provided for, in amounts of not less than fifty dollars, upon the payment, at the time of delivery, of the amount of duties said stamps, stamped paper, vellum, or parchment, so sold or supplied, represent, and may allow, upon the aggregate amount of such stamps, as aforesaid, the sum of not exceeding five per centum as commission to the collectors, postmasters, stationers, or other purchasers; but the cost of any paper, vellum, or parchment shall be paid by the purchaser of such stamped paper, vellum, or parchment, as aforesaid: Provided, That any proprietor or proprietors of articles Commission on named in Schedule C, who shall furnish his or their own die or private stamps. design for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following commission, namely: On amounts purchased at one time of not less than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per eentum. The Comrmissioner of Commis'nermay make allowance Internal Revenue may from time to time make regulations, upon forstampsspoiled, proper evidence of the facts, for the allowance of such of the &C. stamps issued under the provisions of this act as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been paid in error, or remitted;, and such allowance* shall be made either by giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value, after deducting therefrom, in case of repayment, the sum of five per centum to the 7 98 owner thereof; but no allowance shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why said stamps cannot Manufacturers be so returned: Provided, That the Commissioner of Internal f matchese may Revenue may, from time to time, furnish, supply, and deliver to credit. any manufacturer of friction or other matches, cigar lights or wax tapers, a suitable quantity of adhesive or other stamps, such as may be prescribed for use in such cases, without prepayment therefor, on a credit not exceeding 9ixty days, requiring, in advance, such security as he may judge necessary to secure payment therefor to the Treasurer of the United States, within the time prescribed for such payment. And upon all bonds or other securities taken by said Commissioner, under the provisions of this act, suits may be maintained by said Treasurer in the circuit or district court of the United States, in the several districts where any of the persons giving said bonds or other securities reside or may be found, in any appropriate form of action. Collectors to SEC. 162. And be it further enacted, That it shall be lawful stamp instrum'nts for any person to present to the collector of the district, subor subject to cer- ject to the rules and regulations of the Commissioner of Intertain duty. nal Revenue, any instrument not previously issued or used, and require his opinion whether or not the same is chargeable with any stamp duty; and if the said collector shall be of opinion that such instrument is chargeable with any stamp duty, he shall, upon the payment therefor, affix and cancel the proper stamp; and if of the opinion that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty by him designated, he is hereby required to impress thereon a particular stamp, to be provided for that purpose, with such words or device thereon as he shall judge proper, which shall denote that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty denoted by the stamp affixed; and every such instrument upon which the said stamp shall be impressed shall be deemed to be not chargeable, or to be chargeable only with the duty denoted by the stamp so affixed, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same by reason of it being unstamped, or of it being insufficiently stamped. Instruments SEC. 163. And be it further enacted, That no deed, inetruheretofore issued without stamps ment, document, writing, or paper, required by law to be stamped, not to be used or which has been heretofore signed or issued without being duly recorded until stamps are affixed. stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted or used as evidence in any court until a legal stamp or stamps, denoting the amount of duty, shall have been affixed thereto, and the date, when the same is so used or affixed, with his initials, shall have been placed thereon by the person using or affixing the same; and the person desiring to use or record any such deed, instrument, document, writing, or paper as evidence, his agent or attorney, is authorized in the presence of the court, register, or recorder, respectively, to affix the stamp or Stamps may be stamps thereon required: Provided, That no instrument, docuaffentsd pteviously ment, or paper made, signed, or issued prior to the passage of this issued. act without being duly stamped, or having thereon an adhesive stamp or stamps, to denote the duty imposed thereon, shall for that cause, if the stamp or stamps required shall be subsequently 99 affixed, be deemed invalid and of no effect: And provided fur- Instruments executed abroad to ther, That any power of attorney, conveyance, or document of be used in the U. any kind, made or purporting to be made in any foreign country states to be propto be used in the United States, shall pay the same duty as is the partyusingthe required by law on similar instruments or documents when made same or issued in the United States; and the party to whom the same is issued, or by whom it is to be used, shall, before using the same, affix thereon the stamp or stamps indicating the duty required. SEC. 164. And be it further enacted, That all the provisions ScheduleC. of this act relating to dies, stamps, adhesive stamps, and stamp duties shall extend to and include (except where manifestly impracticable) all the articles or objects enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. SEC. 165. And be it further enacted, That if any person, fir, inPenalty for sellcompany, or corporation shall make, prepare, and sell, or remove Schedtle C with for consumption or sale, drugs, medicines, preparations, composi- outproperstamps. tions, articles, or things, including perfumery, cosmetics, lucifer or friction matches, cigar lights, or wax tapers, photographs, ambrotypes, daguerreotypes, or other sun pictures of any description, and playing cards, upon which a duty is imposed by law, as enumerated and mentioned in Schedule C, without affixing thereto an adhesive stamp, or label denoting the duty before mentioned, he or they shall incur a penalty of ten dollars for every omission to affix such stamp: Provided, That nothing in this section shall Not to apply to medicines laid apply to any uncompounded medicinal drug or chemical, nor to down in the pharary medicine compounded according to the United States or other macopoeias or disnational pharmacopoeia, nor of which the full and proper formula pensatories. is published in either of the'dispensatories, formularies, or textbooks in common use among physicians and apothecaries, ineluding homceopathic and eclectic, or in any pharmaceutical journal now used by any incorporated college of pharmacy, and not sold or offered for sale, or advertised under any other-name, form, or guise than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories, text-books, or journals, as aforesaid, nor to medicines sold to or for the use of any person, which may be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon. SEc. 166. And be itfurther enacted, That every manufacturer Penalty for reor maker of any of the articles for sale mentioned in Schedule C, fmoving srticamps after the same shall have been so made, and the particulars here- Schedule C. inbefore required as to stamps have been complied with, who shall take off, remove, or detach, or cause, or permit, or suffer to be taken off, or removed, or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offence shall be committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited. SEC. 167. And be it further enacted, That on and after the Forfeiture of articles upon atpassage of this act every maker or manufacturer of any of the tempt to evade the articles or commodities mentioned in Schedule C, as aforesaid, duty. 100 who shall sell, expose for sale, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as provided by law, or who shall hide, or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the duty chargeable thereon, or any part thereof, shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity. Certain articles SEC. 168. And be it further enacted, That all medicines, preptended for expori t arations, compositions, perfumery, cosmetics, cordials, and other ation, may be man~- liquors manufactured wholly or in part of domestic spirits, inufactured in bonded warehouse. tended for exportation, as provided for by law, in order to be manufactured and sold or removed, without being charged with duty and without having a stamp affixed thereto, shall, under such rules and regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in treasury regulations as bonded warehouses, class two: Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the rules and regulations as aforesaid, in amount not less than half of that required by the regulations of the' Secretary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such wareMayberemoved houses, may be removed for exportation, under the direction of without stamps. the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury. without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse, as aforesaid, shall be at liberty, under such rules and regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; Articles used in and every article so used shall be exempted from the paysuch manufacture ment of stamp and excise duty by such manufacturer. Articles exempfrom duty. and materials so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the Secretary of the Treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty'; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manufacture of such articles. Any materials imported into Maybe removed the United States may, under such rules as the Secretary of from ships or bonded warehouse into the Treasury may prescribe, and under the direction of the warehouse where proper officer, be removed in original packages from on shipthe same are to brer used. board, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any 101 article manufactured in said bonded warehouse, shall be taken officerincharge therefrom except for exportation, under the direction of the give certificate proper officer having charge thereof, as aforesaid, whose certi- upon removal. ficate, describing the articles by their marks, or otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under Expenses to be these regulations shall be under the supervision of an officer of borae bythema-f the customs, and at the expense of the manufacturer. [SEC. 11. And be itfurther enacted, That lucifer or friction March 3, 1865. matches, and cigar lights and wax tapers, may be transferred, placed in bonded without payment of duty, directly from the place of manufacture nardehousean, exto a bonded warehouse established in conformity with law and payment of duty. treasury regulations, and upon the execution of such transportation bonds or other security as the Secretary of the Treasury may prescribe, said bonds to be taken by the collector in the district from which such removal is made, and may be withdrawn therefrom for consumption after affixing the-stamps thereto, as provided by the act to which this act is an amendment, or may be removed therefrom for export to a foreign country without payment of duty or affixing stamps thereto, in conformity with the provisions of the act aforesaid, relating to the remo-val of distilled spirits, all the rules and regulations and conditions of which, as far as applicable, shall apply to lucifer or friction matches, cigar lights, and wax tapers in bonded warehouse. And no draw- No drawblack to back shall in any case be allowed upon any lucifer or friction be allowed. matches, cigar lights, or wax tapers, upon which any excise duty has been paid, or stamps affixed, either before or after they have been placed in bonded warehouse.] SEC. 169. And be it further enacted, That any person who Persons o ering for sale articles in shall offer or expose for sale any of the articles named in Schedule Schedule C to be C, whether the articles so offered or exposed are imported, or are deemed themanuof foreign or domestic manufacture, shall be deemed the manufac- facturers. turer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamp or stamps denoting the duty paid thereon: Provided, That when such imported articles, except lucifer or friction matches, cigar lights, and wax tapers, shall be sold in the original and unbroken package in which the bottles or other enclosures were packed by the manufacturer, the person so selling said articles shall not be subject to any penalty on account of the want of the proper stamp. [SEC. 2. And be it further enacted, That from and after the March 3, 1865. Proviso to seepassage of this act the proviso to section one hundred and sixty- tion 169 not to ap. nine of the act to which this act is an amendment shall not be ply to matches. held to apply to lucifer matches, friction matches, or other articles made in part of wood and used for like purposes, nor to cigar lights and wax tapers.] SEc. 170. And be it further enacted, That in any collection Comlss'r may furnish stamps to &ditrict where, in the judgment of the Commissioner of Internal certain ofcers for Revenue, the facilities for the procurement and distribution of sale. stamped vellum, parchment, or paper, and adhesive stamps, are or shall be insufficient, the Commissioner, as aforesaid, is authorized to furnish, supply, and deliver to the collector and 102 to the assessor of any such district, and to any assistant treasurer of the United States, or designated depositary thereof, or any postmaster, a suitable quantity or amount of stamped vellum, parchment, or paper, and adhesive stamps, without prepayment therefor, and shall allow the highest rate of commissions allowed by law to any other parties purchasing the same, and May require may in advance require of any such collector, assessor, assistant bond. treasurer of the United States, or postmaster, a bond, with sufficient sureties, to an amount equal to the value of any stamped vellum, parchment, or paper, and adhesive stamps which may be placed in his hands and remain unaccounted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment, monthly, of all quantities or 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 parties within his district who may make application therefor, stamped vellum, parchment, or paper, and adhesive stamps, upon the same terms allowed by law, or 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 United States and the better accommodation of the public, in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient. And the Secretary of the Tieasury may from time to time make such regulations as he may find necessary to insure the safe-keeping or prevent the illegal use of all such stamped vellum, parchment, paper, and adhesive stamps. SCHEDULE B. STAMP DUTIES. Duty. Agreement. AGREEMENT or contract, other than those specified in this schedule; any appraisement of value or damage, or for any other purpose; for every sheet or piece of paper upon which either of the same shall be written, five cents..)......,,,,,, $O 05 Provided, That if more than one appraisement, agreement, or contract shall be written upon one sheet or piece of paper, five cents for each and every additional appraisement, agreement, or contract. Bank check. BANK CHECK, draft, or order for the payment of any sum of money whatsoever, drawn upon any bank, banker, or trust company, or for any sum exceeding ten dollars drawn upon any other person or persons, companies, or corporations, at sight or on demand, two cents...- -------—........... -............... 2 Billof exchange, BILL OF EXCHANGE, (inland,) draft, or order for the payment of any (inland.) sum of money not exceeding one hundred dollars, otherwise than at sight or on demand, or any promissory note, (except bank notes issued for circulation, and checks made and intended to be forthwith presented, and which shall be presented to a bank or banker for payment,) or any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand, or at a time designated, for a sum not exceeding one hundred dollars, five cents.-... —-------------------- 5 And for every additional hundred dollars, or fractional part thereof in excess of one hundred dollars, five cents 5 Bill of exchange, BILL OF EXCHANGE, (foreign,) or letter of credit, drawn in but pay(foreign.) able out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates of duty as inland bills of exchange or promissory notes. 103 If drawn in sets of three or more: For every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, two cents............................. 2 And for every additional hundred dollars or fractional part thereof in excess of one hundred dollars, two cents -----—......... 2 BILL OF LADING or receipt, (other than charter-party,) for any goods, Bill of lading. merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, ten cents --—....... 10 BIIL OF SALE by which any ship or vessel, or any part thereof, shall Bill of sale of be conveyed to or vested in any other person or persons when the shin consideration shall not exceed fiye hundred dollars, fifty cents...- 50 Exceeding five hundred and not exceeding one thousand dollars, one dollar.-.......... —-—. 1 00 Exceeding one thousand dollars for every additional amount of five hundred dollars, or fractional part thereof, fifty cents-. 50 BaOD.-For indemnifying any person for the payment of any sum of Bond. money, where the money ultimately recoverable thereupon is one thousand dollars or less, fifty cents.......................... 50 Where the money ultimately recoverable thereupon exceeds one thousand dollars, for every additional one thousand dollars or fractional part thereof in excess of one thousand dollars, fifty cents. —----- 50 BOND for the due execution or performance of the duties of any office, one dollar.......... —- -- ----- —................. —------------ 00 BOND of any description, other than such as may be required in legal proceedings, or used in connexion with mortgage deeds, and not otherwise charged in this schedule, twenty-five cents. —-..... 25 CERTIFICATE of stock in any incorporated company, twenty-five cents 25 Certificate. CERTIFICATE of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company, if for a sum not less than ten dollars and not exceeding fifty dollars, ten cents.......................................... 10 Exceeding fifty dollars and not exceeding one thousand dollars, twentyfive cents....... —.......... —.................... —. 25 Exoeeding one thousand dollars, for every additional one thousand dollars, or fractional part thereof, twenty-five cents.-. -----—. 25 CEGrIFICATE.-Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents.... —.... 25 CERTIFICATE of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such — If for a sum not exceeding one hundred dollars, two cents.-. --. — 2 For a sum exceeding one hundred dollars, five cents-...... —--- 5 CERTIFICATE of any other description than those specified, five cents 5 CHARTER-PARTY.-Contract or agreement for the charter of any ship Charter-party. or vessel, or steamer, or any letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such ship or vessel, or steamer, or any renewal or transfer thereof, if the registered tonnage of such ship or vessel, or steamer, does not exceed one hundred and fifty tons, one dollar... 00 Exceeding one hundred and fifty tons and not exceeding three hundred tons, three dollars..-....-.. —- ------.. —-- -----—. 3 00 Exceeding three hundred tons and not exceeding six hundred tons, five dollars...... —. —.-. —- - -------------------—.. 5 00 Exceeding six hundred tons, ten dollars -------------------- 10 00 CONTRACT.-Broker's note, or memorandum, of sale of any goods or Broker's conmerchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description, issued by brokers or persons acting as such, for each note or memorandum of sale,ten cents. 10 CONVEYANCE.-Deed, instrument, or writing, whereby any lands, Conveyance. tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value does not exceed five hundred dollars, fifty cents.-.......................... --- -. 50 Wheu the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one dollar...................... 1 00 104 Duty. And for every additional five hundred dollars, or fractional part thereof, in excess of one thousand dollars, fifty cents........... -D 50 Entry of goods. ENTRY of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding one hundred dollars in value, twenty-five cents. —------------- -----—. 25 Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents........................................ 50 Exceeding five hundred dollars in value, one dollar -1 —. ---------- 1 00 ENTRY for the withdrawal of any goods or merchandise from bonded warehouse, fifty cents ------—............-........................ 50 Gaugers' ret'rns. GAUGERS' returns, if for a quantity not exceeding five hundred gallons gross, ten cents.............. —------—.. —-. — -------—. 01 Exceeding five hundred gallons gross, twenty-five cents.- ------—. 25 Insurance. INSURANCE, (LIFE.)-Policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any life or livesWhen the amount insured shall not exceed one thousand dollars, twentyfive cents. ——. --—.. ——.-. -------------—. —-- 25 Exceeding one thousand dollars and notexceeding five thousand dollars, fifty cents.......................................- -...... 50 Exceeding five thousand dollars, one dollar... —---------... —---- 1 00 INSURANCE, (MARINE, INLAND, AND FIRE.) —Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company, or its agents, or by any other company or person, the premium upon which does not exceed ten dollars, ten cents ---------------- 01 Exceeding ten and not exceeding fifty dollars, twenty-five cents._. 25 Exceeding fifty dollars, fifty cents............. —--—............. -------- 50 Lease. LEASE, agreement, memorandum, or dcontract for the hire, use, or rent of any land, tenement, or portion thereof, where the rent or rental value is three hundred dollars per annum or less, fifty cents-.. 50 Where the rent or rental value exceeds the sum of three hundred dollars per-annum, for each additional two hundred dollars, or fractional part thereof in excess of three hundred dollars, fifty cents- - 50 Manifest. MANIFEST for custom-house entry or clearance of the cargo of any ship, vessel, or steamer for a foreign portIf the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar.-....-....... —---- -- 1 00 Exceeding three hundred tons and not exceeding six hundred tons, three dollars......- --—..-. —------ -------—.- ---------- 3 00 Exceeding six hundred tons, five dollars.......................... —-- ----- - 5 00 Measurers' re- MEASURERS' returns, if for a quantity not exceeding one thousand;urns, bushels, ten cents —.. — ------—........................ —--- 10 Exceeding one thousand bushels, twenty-five cents.. —---- ---—. 25 Mortgage. MORTGAGE of lands, estate, or property, real or personal, heritable or movable whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time or previously due and owing or forborne to be paid, being payable; also any conveyance of any lands, estate, or property whatsoever, in trust, to be sold or otherwise converted into money, which shall be intended only as security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment of any definite or certain sum of money exceeding one hundred dollars, and not exceeding five hundred dollars, fifty cents............ 50 Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar - -- --— 1. ----------—.. 1 00 And for every additional five hundred dollars, or fractional part thereof, in excess of one thousand dollars, fifty cents.- ---- -------- 50 Provided, That upon each and every assignment or transfer of a mortgage, or policy of insurance, or the renewal or continuance of any agreement, contract or charter, by letter or otherwise, a stamp duty shall be required and paid equal to that imposed on March 3, 1865. the original instrument: And provided further, That upon each and every assignment of any lease a stamp duty shall be required and paid equal to that imposed on the original instrument, increased by a stamp duty on the consideration or value of the 105 Dtdty. assignment equal to that imposed upon the conveyance of land for similar consideration or value. PASSAGE TICKET, by any vessel from a port in the United States to Passage ticket. a foreign port, not exceeding thirty-five dollars, fifty cents $0 50' Exceeding thirty-five dollars and not exceeding fifty dollars, one dollar. 1 00 And for every additional fifty dollars, or fractional part thereof, in excess of fifty dollars, one dollar............................. 1 00 POWER OF ATTORNEY for the sale or transfer of any stock, bonds, Power of attor or scrip, or for the collection of any dividends or interest thereon, ney. twenty-five cents..- -.........................-........... 25 POWER OF ATTORNEY OR PROXY for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries, ten cents......... —- 10 POWER OF ATTORNEY to receive or collect rent, twenty-five cents - - 25 POWER OF ATTORNEY to sell and convey real estate, or to rent or lease the same, one dollar ----—........................-.... ] 00 POWER OF ATTORNEY for any other purpose, fifty cents.- ----- 50 PROBATE OF WILL, or letters of administration: Where the estate Probate of will. and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand dollars, one dollar.-.. —----------- 1 00 Exceeding two thousand dollars, for every additional thousand dollars, or fractional part thereof, in excess of two thousand dollars, fifty cents. -— 50 PROrEST.-Upon the protest of every note, bill of exchange, accept- Protest. ance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents —..........-.......................................... 25 RECEIPTS for the payment of any sum of money, or for the payment Receipts. of any debt due, exceeding twenty dollars, not being for the satisfaction of any mortgage or judgment or decree of any court, and a receipt for the delivery of any property, except receipts issued by any persons, firms, or companies doing business as an express or express company, on the'delivery of any property for transportation, two cents.-.. — ---------- --------------- 2 Provided, That when two or more persons shall sign the same re- March 3, 1865. ceipt, one or more stamps, equal in value to the several stamps required by this act, may be affixed to said receipt in lieu of said several stamps. WAREHOUSE RECEIPT for property, goods, wares, or merchandise, not Warehouse reotherwise provided for, in any public or private warehouse, when ceipts. the property or goods so deposited or stored shall not exceed in value five hundred dollars, ten cents. — -........................ 10 Exceeding in value five hundred dollars and not exceeding one thousand dollars, twenty cents-.................. —........- -. 20 Exceeding in value one thousand dollars, for every additional one thousand dollars, ten cents.................. - -........ 10 WAREHOUSE RECEIPT for any goods, merchandise, or property of any kind, not otherwise provided for, held on storage in any public or private warehouse or yard, twenty-five cents.................. 25 WEIGHERS' RETURNS, if for a weight not exceeding five thousand Weighers' repounds, ten cents... -.... -. - --. 10 turns. Exceeding five thousand pounds, twenty-five cents................ 25 LEG'tL DOCUMENTS: Legal doenm'ts. Writ, or other original process by which any suit is commenced in any court of record, either of law or equity, fifty cents.............. 50 Where the amount claimed in a writ, issued by a court not of record, is one hundred dollars or over, fifty cents. -50 Upon every confession of judgment, or cognovit, for one hundred dollars or over, (except in those cases where the tax for the writ of a commencement of suit has been paid, ) fifty cents - ----------- 50 Wfisor other process on appeals from justices' courts or other courts of inferior jurisdiction to a court of record, fifty cents..........- 50 Warrant of distress, when the amount of rent claimed does not exceed one hundred dollars, twenty-five cents -----. —.. — --—. 25 When the amount claimed exceeds one hundred dollars, fifty cents. 50 106 Duty. Provided, That no writ, summons, or other process issued by and re. turnable to a justice of the peace, except as hereinbefore provided, or by any police or municipal court having no larger jurisdiction as to the amount of damages it may render than a justice of the peace in the same State, or issued in any criminal or other suits,commenced by the United States or any State, shall be subject to the payment of stamp duties: And provided further, That the stamp duties imposed by the foregoing Schedule B on manifests, bills of lading, and passage tickets, shall not apply to steamboats or other vessels plying between ports of the United States and ports in British North America. Affidavits ex- Affidavits in suits or legal proceedings shall be exempt from stamp empt. duty. SCHEDULE C. MEDICINES OR PREPARATIONS. Medicines or pre- For and upon every packet, box, bottle, pot, phial, or other enclosure, parations. containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as follows: Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at retail price, or value, the sum of twenty-five cents, one cent.-.. — -.. —---—. - $0 1 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and not exceed the retail price or value of fifty cents,,-wo cents - - 2 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents, three cents.-................................... 3 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shallexceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents.....- 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents. —-- 2 PERFUMERY, COSMETICS, PHOTOGRAPHS, MATCHES, AND CARDS. Perfumery and For and upon every packet, box, bottle, pot, phial, or other enclosure, cosmetics. containing any essence, extract, toilet water, cosmetic, hair oil, pomade, hair-dressing, hair restorative, hair dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore havebeen, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or applications to the hair, mouth, or skin, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, one cent - 1 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and shall not exceed the retail price or value of fifty cents, twp cents..................................................... 2 Dut. Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents, three cents -..-............-............... ------------ --- 3 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents-.....-......... —.............................. —--- 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents... 2 FRICTION MATCHES, or lucifer matches, or other articles made in part Frictionmatches. of wood, and used for like purposes, in parcels orpackages containing one hundred matches or less, for each parcel or package, one cent........ — - * ----------- - -- - - -....-. 1 When in parcels or packages containing more than one hundred and not more than two hundred matches, for each parcel or package, two cents.......... —.................... —- ------------ 2 And for every additional one hundred matches or fractional part thereof, one cent ---— 1... ----------------—........-.-....... 1 For all cigar lights and wax tapers, double the rates herein imposed Cigar lights and upon friction or lucifer matches: Provided, That the stamp duties wax tapers. herein provided for on friction or lucifer matches made in part of wood, or cigar lights or wax tapers, shal not be imposed until the first day of September, eighteen hundred and sixty-four; but until that time the tax shall be assessed and collected as heretofore, and on and after said first day of September every package or parcel sold by any person, firm, or company, or corporation, shall be stamped as herein required. PHOTOGRAPHS, ambrotypes, daguerreotypes, or any sun pictures, ex- Photographs,&c. cept as hereinbefore provided, upon each and every picture of which the retail price shall not exceed twenty-five cents, two cents.... 2 Exceeding the retail price of twenty-five cents, and not exceeding the sum of fifty cents, three cents............................-.. 3 Exceeding the retail price of fifty cents, and not exceeding one dollar, five cents ------—............................. —----- ---- 5 Exceeding the retail price of one dollar, for every additional dollar or fractional part thereof, five-cents. —............................ 5 PLAYING CARDS.-For and upon every pack of whatever number, Playing cards. when the price per pack does not exceed eighteen cents, two cents. 2 Exceeding the price of eighteen cents, and not exceeding twenty-five cents per pack, four cents................................... 4 Exceeding the price of twenty-five and not exceeding fifty cents per pack, ten cents........................................... 10 Exceeding the price of fifty cents, and not exceeding one dollar per pack, fifteen cents......................................... 15 Exceeding the price of one dollar, for every additional fifty cents, or fractional part thereof, in excess of one dollar, five cents....... 5 ALLOWANCE AND DRAWBACK. SEC. 171. And be itfurther enacted, That from and after the Drawback on date on which this act takes effect there shall be an allowance or manufactures exdrawback on all articles on which any internal duty or tax shall have been paid, except raw or unmanufactured cotton, crude petroleum or rock oil, refined coal oil, naphtha, benzine or benzole, distilled spirits, manufactured tobacco, snuff, and cigars of all descriptions, bullion, quicksilver, lucifer or friction matches, cigar lights, and wax tapers, equal in amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid to be furnished to the satisfaction of the Commissioner of Internal Revenue by such person or persons as shall claim the allowance or drawback, and the amount to be 108 ascertained under such regulations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the Method of pay- direction of the Secretary of the Treasury, and the same shall be ment. paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from No allowance to internal duties not otherwise appropriated: Provided, That no allowance or drawback shall be made or had for any amount claimed or due less than ten dollars, anything in this act to the contrary (ertificates of notwithstanding: Andprovidedfurther, That any certificate of 4rawback receivable for duties. drawback for goods exported, issued in pursuance of the provisions of law, may, under such regulations as may be prescribed by the Secretary of the Treasury, be received by the collector or his deputy Secretary may in payment of duties under this act. And the Secretary of the make regulations. Treasury may make such regulations with regard to the form of said certificates and the issuing thereof as, in his judgment, may be necessary: And provided further, That in computing the allowance or drawback upon articles manufactured exclusively of Addition'l draw- cotton when exported, there shall be allowed, in addition to back on cotton goods. the five per centum duty which shall have been paid on such articles, a drawback of two cents per pound upon such articles, in all cases where the duty imposed by law upon the cotton used in the manufacture -thereof has been previously paid; the amount of said allowance to be ascertained in such a manner as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. One collector to [SEC. 15. And be it further enacted, That in any port of the be designated to United States in which there is more than one collector of intepheve charge of exportations, where nal revenue, the Secretary of the Treasury shall designate one of there is more than said collectors to have charge of all matters relating to the exportation of articles subject to duty under the laws to provide internal revenue; and at such ports as the Secretary of the Treasury may deem necessary there shall be an officer appointed by him to superintend all matters of exportation and drawback, under the direction of the collector, whose compensation therefor shall Officer to be de- be prescribed by the Secretary of the Treasury, not exceeding, retary to superin- however, in any case, an annual rate of two thousand dollars, tend. which, together with the office expenses of such superintendence, shall not be included in the maximum of the aggregate expenses Papers in bu- of the office of the said collector. And all books, papers, and to be delivered to documents in the bureau of drawback in the different ports, recollector. lating to the drawback of duties paid under the internal revenue laws, shall be delivered to said collector of internal revenue.] f[Penalty for SEC. 172. And be itfurther enacted, That if any person or fraudulent claim for drawback. persons shall fraudulently claim or seek to obtain an allowance or drawback on goods, wares, or merchandise, on which no internal duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid, as aforesaid such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act. mRepeal of for SEC. 173. And be it further enacted, That the following acts of Congress are hereby repealed, to wit: The act of July first, eighteen hundred and sixty-two, entitled "An act to provide internal revenue to support the government and to pay interest on4he .109 public debt," except the one hundred and fifteenth and one hundred and nineteenth sections thereof; and excepting, further,.all provisions of said act which create the offices of Commissioner of Internal Revenue, assessor, assistant assessor, collector, deputy collector, and inspector, and provide for the appointment and qualification of said officers. Also, the act of July sixteenth, eighteen hundred and sixty-two, entitled "An act to impose an additional duty on sugars produced in the United States." Also, the act of December twenty-fifth, eighteen hundred and sixty-two, entitled "An act to amend an act entitled' An act to provide internal revenue to support the government and to pay interest on the public debt,' approved July first, eighteen hundred and sixty-two." Also, the act of March third, eighteen hundred and sixty-three, entitled "An act to amend an act entitled'An act to provide internal revenue to support the government and to pay interest on the public debt,' approved July first, eighteen hundred and sixty-two, and for other purposes," excepting the provisions of said act which create the offices of deputy commissioner and cashier of internal duties and revenue agents, and provide for the appointment and qualification of said officers. Also, the twenty-fourth and twentyfifth sections of the act of July fourteenth, eighteen hundred and sixty-two, entitled "An act increasing temporarily the duties on imports, and for other purposes." Also, the second section of the act of March third, eighteen hundred and sixty-three, entitled "An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes," so far as the same applies to officers of internal revenue. And, also, the act of March seventh, eighteen hundred and sixty-four, entitled "'An act to increase the internal revenue, and for other purposes," together with all acts and parts of acts inconsistent herewith: Provided, Provisionstoremain in force for That all the provisions of said acts shall be in force for levying collecting taxes and collecting all taxes, duties and licenses properly assessed already accrued, or liable to be assessed, or accruing under the provisions of former acts, or drawbacks, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining and continuing liens, fines, penalties, and forfeitures incurred under and by virtue thereof. And for carrying out and completing all proceedings which have been already commenced or that may be commenced to enforce such fines, penalties, and forfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty. And provided further, That no office created offices not to be by the said acts and continued by this act shall be vacated by vacated by reason reason of any provisions herein contained, but the officers heretofore appointed shall continue to hold the said offices without reappointment: And provided further, That whenever the duty Formerdutiesto imposed by any existing law shall cease in consequence of any continueuntilcorlimitation therein contained before the respective provisions of ionsofthis acttake this act shall,take effect, the same duty shall be, and is hereby, effect. continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective corresponding provisions of this act shall take effect: And providedfurther, That all manufactures and productions on which Articles man. a duty wvas imposed by either of the acts repealed by this act, passageofthelaw. 110 which shall be in the possession of the manufacturer or producer, or of his agent or agents, on the day when this act takes effect, the duty imposed by any such former act not having been paid, shall be held and deemed to have been manufactured or pwoduced after such date; and whenever by the terms of this act a duty is imposed upon any articles, goods, wares, or merchandise manufactured or produced, upon which no duty was imposed by either of said former acts, it shall apply to such as were manufactured or produced and not removed from the place of manufacture or production, on the day when this act takes effect: And Nofurtherdirect providedjfurther, That no direct tax whatsoever shall be assessed tax til bredllte or collected under this or any other act of Congress heretofore Congress. passed, until Congress shall enact another law requiring such Proceedings to assessment and collection to be made; but this shall not be contion of the construed to repeal or- postpone the assessment or collection of first tax imposed the first direct tax levied, or which should be levied, under the by act of August 5 1861. of uut act entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, nor in any way to affect the legality of said tax or any prdcess or remedy provided in said acts, or any other acts, for the enforcement or collection of the same in any State or States and Territories and the District of Columbia; but said first tax, and any such process or remedy, shall continue in all respects in force, anything in this act to the contrary notwithstanding. July 1, 1862. [SEC. 115. And be itffurther enacted, That the pay of the asIrtPayt bment oflat sessors, assistant assessors, collectors, and deputy collectors, shall of accruing taxes be paid out of the accruing internal duties or taxes before the according to regulations prescribed same is paid into the treasury, according to such regulations as b!y Commissioner the Commissioner of Internal Revenue,.under the direction of the under direction of the Secretary of Secretary of the Treasury, shall prescribe; and for the purpose the Treasury. of paying the Commissioner of Internal Revenue and clerks, procuring dies, stamps, adhesive stamps, paper, printing forms and regulations, advertising, and any other expenses of carrying this act into effect, the sum of five hundred thousand dollars be, and Appropriation. hereby is, appropriated, or so much thereof as may be necessary.] Commiss'r may SEC. 174. And be it further enacted, That the said Commismake necessary o regulations sioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all such regulations, not otherwise.provided for, as may become necessary by'reason of the alteration of the laws in relation to internal revenue, by virtue of this act. Section 119 of SEC. 175. And be itfurther enacted, That the one hundred actorf July 1,1862, and nineteenth section of an act entitled "An act to provide into remain in full force. ternal revenue to support the government and to pay interest on the public debt," approved July first, eighteen hundred and sixtytwo, shall remain in full force. July 1, 1862. [SEC. 119. And be it further enacted, That so much of an act edtorectyexlimit entitled y"An act to provide increased revenue from imports, to until April 1,1865. pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, as imposes a direct tax of twenty millions of dollars on the United States, shall be held to authorize the levy and collection of one tax to that amount; and no other tax shall be levied under and by virtue thereof until the first day of April, eighteen hundred and sixtyfive, when the same shall be in full force and effect.] 111 SEie. 176. And be it further enacted, That when any tax or Secretary of the Treasury may esduty is imposed by law, and the mode or time of assessment or tablishregulations collection is not therein provided, the same shall be established for certain cases. by regulation of the Secretary of the Treasury. SEC. 177. And be itfurther enacted, That every collector to Collector to mark bales of cotwhom any duty upon cotton shall be paid shall mark the bales or ton. bale f ct other packages upon which the duty shall have been paid, in such manner as may clearly indicate the payment thereof, and shall give to the owner, or other person having charge of such cotton, a permit for the removal of the same, stating therein the amount Tograntpermits and payment of the. duty, the time and place of payment, the for removal. weight and marks upon the bales and packages, so that the same may be fully identified. Whenever any cotton, the product of the Cotton arriving United States, shall arrive at any port of the United States from aromy insurrectionany State in insurrection against the government, the assessor or immediately asassistant assessor shall immediately assess the taxes due thereon, sesed and shall, without delay, return the same to the collector or deputy colle9tor of said district, and the said collector or deputy collector shall demand of the owner or other person having charge of such cotton the tax imposed by this act, and assessed thereon, unless evidence of previous payment of such tax shall be produced, under such regulations as the Commissioner of Internal Revenue, by the direction of the Secretary of the Treasury, shall from time to time prescribe; and in case the tax so assessed shall not be paid to such collector within ten days after demand, the collector or deputy collector, as aforesaid, shall institute proceedings for the recovery of the tax, as hereinbefore provided, which said tax shall be a lien upon said cotton from the time when said Tax tobe alien. assessment shall be made: Provided, That all cotton sold by or Cotton sold on on account of the government of the United States shall be free account of the and exempt from duty at the time of and after the sale thereof; empt. and the same shall be. marked free, and the purchaser furnished with such a bill of sale as shall clearly and accurately describe the same, which shall be deemed and taken to be a permit authorizing the sale or removal thereof. SEC. 178. And be it further enacted, That consuls of foreign Consuls exempt countries in the United States, who are not citizens thereof, shall from incometaxin be, and hereby are, exempt from any income tax imposed by this act which may be derived from their official emoluments, or from property in such countries: Provided, That the governments which such consuls may represent shall extend similar exemption to consuls of the United States. SEC. 179. And be it further enacted, That, where it is not Collectors to prosecute for fines, otherwise provided for in this act, it shall be the duty of the col- penalties, and forlectors, in their respective districts, and they are hereby authorized, feitures. to prosecute for the recovery of any sum or sums that may be forfeited by virtue of this act; and all fines, penalties, and forfeitures which may be imposed or incurred by virtue of this act shall and may be sued for and recovered, where not otherwise herein provided, in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of competent jurisdiction; and where not other — wise herein provided for, one moiety shall be to the use of the person who shall first inform of the cause, matter, or thing where 112 by any such fine, penalty, or forfeiture shall have been incurred, and the other moiety to the use of the United States; and where any penalty is paid without suit, or before judgment, and a moiety of the same is claimed by any person as informer, the Secretary of the Treasury, on application to him, under such regulations as he shall prescribe, shall determine whether any claimant is entitled to such moiety, and to whom the same shall be paid. And the several circuit and district courts of the United States shall have jurisdiction of all offences against any of the provisions of this act committed within their several districts. Debts contracted SEC. 180. And be it further enacted, Thatif any person liable through the sale of articles, with in- and required to pay any tax upon any article, goods, wares, mertent to evade tax, chandise, or manufactures, as herein provided, shall sell, or cause to be void. or allow the same to be sold, before the tax. to which such article, goods, wares, merchandise, or manufacture is legally liable is paid, with intent to avoid such tax, or in fraud of the revenue herein provided, any debt contracted in the sale of such article, goods, wares, merchandise, or manufactures, or any security given themefor, unless the same shall have been bona fide transferred to the hands of an innocent holder, shall be entirely void, alid the collection thereof shall not be enforced in any court. And if any such article, goods, wares, merchandise, or manufacture has been paid for, in whole or in part, the sum so paid shall be deemed forfeited, and any person who will sue for the same in an action of debt shall recover of the seller the amount so paid, one half to his own use and the other half to the use of the United States. Appropriation. SEC. 181. And be itfurther enacted, That four hundred thousand dollars, or so much thereof as may be necessary for the payment of the expenses incident to carrying into effect the various acts connected with internal revenue which are or may be authorized and payable after the first of July, eighteen hundred and sixty-four, is hereby appropriated for that purpose, payable out of any money in the treasury not otherwise appropriated, to be expended under the direction of the Secretary of the Treasury. Collectors to act And it shall be the duty of the collectors of internal revenue, as agents. the. Secretary may direct, to act as disbursing agents to pay the aforesaid expenses, without increased compensation therefor, who shall give good and sufficient bonds for the faithful performance of their duties as such disbursing agents for such sum and in such form as shall be prescribed by the First Comptroller of the Treasury, subject to the approval of the Secretary of the Treasury: Provided, That the aforesaid appropriation shall continue in force to the thirtieth day of June, eighteen hundred and sixty-five, and thereafter the Secretary of the Treasury shall embrace in his annual estimates the amount which, in his opinion, will be required for the expenses of this branch of the public service. March 3,1865. [SEC. 4. And be it further enacted, That so much money as Appropriation. may be necessary for the payment of the lawful expenses incident to carrying into effect the various acts relative to the assessment and collection of the internal revenues after the thirtieth day of June, eighteen hundred and sixty-five, until the first day of July, eighteen hundred and sixty-six, and not otherwise provided for, be, and the same is hereby, appropriated from any money in the Collectors to act treasury not otherwise appropriated. And it shall be the duty of agents. such of the collectors of internal revenue as the Secretary of the Treasury may direct to act as disbursing agents to pay the afore 113 said expenses without increased compensation therefor, and to give good and sufficient bonds and sureties for the faithful performance of their duties as such disbursing agents, in such sum and form as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary.] SEC. 182. And be itfurther enacted, That wherever the word to includ e TerriState is used in this act, it shall be construed to include the Ter- tories and District ritories and the District of Columbia, where such construction is of Columbia. necessary to carry out the provisions of this act. [SEC. 19. And be it further enacted, That the Secretary of March 3,1865. the Treasury is hereby authorized to appoint a commission, con- visions repealed. sisting of three persons, to inquire and report, at the earliest Proviso. practicable moment, upon the subject of raising, by taxation, such revenue as may be necessary in order to supply the wants of the government, having regard to, and including, the sources from which such revenue should be drawn, and the best and most efficient mode of raising the same, and to report the form of a bill; and that such commission have power to inquire into the Commissionerto manner and efficiency of the present and past methods of collect- make necessary ing the internal revenue, and to take testimony in such manner and under such regulations as may be prescribed by the Secretary of the Treasury. And such commissioners shall receive for their services three hundred dollars a month for the time necessarily employed, and their necessary travelling expenses.] AMarch 3,1865. [SEC. 16. And be it further enacted, That all provisions of any take effect from former act inconsistent with the provisions of this act are hereby April 1. repealed: Provided, however, That no duty imposed by any previous act, which has become due or of which return has been or ought to be made, shall be remitted or released by this act, but March 3,1865. Secretary may the same shall be collected and paid, and all fines and penalties appoint commirsheretofore incurred shall be enforced and collected, and all offences sion to report a system of taxaheretofore committed shall be punished as if this act had not been tion. passed; and the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all necessary regulations and to prescribe all necessary forms and proceedings for the collection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act.] [SEC. 18. And be it further enacted, That this act shall be in force and effect on and after the first day of April, in the year eighteen hundred and sixty-five, unless otherwise provided by Compensation. this act;] [and the licenses herein provided for shall take effect on the first day of AMay next.] [PUBLIC RESOLUTION NO. 59.] JOINT RESOLUTION imposing a special income duty. Be it resolved by the Senate and House of Representatives of Joint resolution. the United States of America in Congress assembled, That, in addition to the income duty already imposed by law, there shall be levied, assessed, and collected on the first day of October, Special income duty of 5 per cent. eighteen hundred and sixty-four, a special income duty upon the to be levied and gains, profits, or income for the year ending the thirty-first day of 1, 1864.Oct 8 114 December next preceding the time herein named, by levying, assessing, and collecting said duty of all persons residing within the United States, or of citizens of the United States residing abroad, at the rate of five per centum on all sums exceeding six hundred dollars, and the same shall be levied, assessed, estimated, and collected, except as to the rates, according to the provisions of existing laws for the collection of an income duty, annually, where not Secretary of the inapplicable hereto; and the Secretary of the Treasury is hereby Treasury author- ized to make rule,, authorized to make such rules and regulations as to time and mode, &e. or other matters, to enforce the collection of the special income duty herein provided for, as may be necessary: Provided, That in estimating the annual gains, profits, or income, as aforesaid, for No deductions the foregoing special income duty, no deductions shall be made for dividends, in- for dividends or interest received from any association, corporation, or company, nor shall any deduction be made for any salary or pay received. Approved July 4, 1864. INDEX, A. Page. Accounts to be adjusted by fiscal year. —-.. —--—.......-............ 13 to be kept of receipts from separate sources -.......................... 22 abstract of, to be laid before Congress........................................... 22 Advertisements, duty on receipts for —....................-......................... 79 quarterly return to be made-........................................................ 79 when prices are fixed by law publisher may add tax................................. 80 newspapers circulating less than 2,000 copies exempt from.......................... 80 receipts for, to amount of $600 annually, exempt-.................................... -80 Affidavits in legal proceedings exempt from stamp duty-.............................................. 106 Agents, revenue, appointment of................................................................... 3 compensation.-................................................................... 3 duties of.. —. —. —-------—...... -..... ——.. —----—. —-—.- -. —-... 3 may administer oaths-.. —-2........ ——. —. —-.... ——.9-...-..............- - - - 29 may enter brewery, distillery, &c ----—.- -------------—.- -. - -.- --—....... 20 may examine persons, books, &c --------—. —-------- ------- -.-. — -. —---- 3 Agreement, stamp duty on. —1 —-- ----- -.. -. ---- —.. —----—..-... —.- - -.-...... 102 Agricultural tool makers peddling their own wares exempt from peddler's license..................... 45 Alcohol made from spirits on which duty has been paid exempt -.. —-------—...-. —... -........... 69 Ale. (See Beer.) Allowance. (See Drawback.) Annual list, tax omitted from, to be returned in special list --—. —..- - - —. —.- -.-.. —----- 9 Apothecaries, when exempt from license tax -—... —--—. —--------- -- ---------- —.- -.- -...... 46 license of -4..6........................................ 46 wholesale and retail dealers, who have takenlicense therefor, notrequired to takelicense as. 46 Appeals, notice of, to be given..-................................................... 8 assessor to hear and determine............................................................ 8 to be made in writing-..................................................................... 9 not to be allowed after list transmitted to collector.................-...................... 8 assessment not to be increased on, without five days',notice-................................. 9 witnesses may be summoned on hearing of................................................. 9 fees of witnesses on....................................................................... 9 Appropriation for expenses of carrying law into effect-............................................... 112 Architects and civil engineers, license of-....................................-............. 48 Assayers, license of-................................................................................ 48 Assessors, appointment of. —-------—.- —... —-—.... —----- -.-.,,,.................. 3 to divide their districts into assessment districts --—. —.. —.-,-. -. —----—...... 4 may change subdivisions................................................................. 4 with approval of Commissioner, to appoint assistants...................................... 4 vacancy in office of, who to act........................................................... 4 oath of -......4.............. —-—. —--------------------------------- 4 and assistants, regulations to be binding on-................................................ 5 may summon delinquents before them-.................................................... 6 and assistants may enter upon premises-................................................... 6 office to be open during business hours-.................................................... 10 penalty for neglect, fraud, or extortion.................................................._. 10 salary and commissions.................................................................. 10 assistant, to forward copy of record of tobacco permits to assessor......................... 54 assistant, to serve summons —---------.................................................... 6 to enforce such writ by attachment for contempt. —-—.-..-..-........................ 6 or assistants, in case of false and fraudulent return to add 100 per cent..-................ 7 in case of refusal or neglect, except in case of absence from State, to add 25 percent -...................................................- 7 in case of sickness or absence to allow further time....................... 7 to make list of property liable to tax when no owner or agent in his district..........-..... - 7 to send lists returned of property not within his district to assistant assessor of district where property is situated 7....................................... 7 to return such list to assistant assessor sending it.......................................... 7 to make assessment on such list........................................................... 8 to make annual, monthly, and special lists-............................. 8 to arrange in two general lists............................................................. 8 may estimate value of manufactures-...................................................... 52 may add 50 per cent-...- -....................................................... 52 to advertise time and place of hearing appeals -........................................... 8 to hear and determine appeals............................................................ 8 to summon witnesses and require production of books.-.................................-. 9 to tax fees of witnesses on appeals........................................................ 9 to make out lists of taxes, &c., payable................................................... 9 to furnish collector with such lists within ten days..................................... 9 to furnish special list when annual list is incomplete or imperfect -....................... 9 compensation not to exceed $4,000........................................................ 10 chief clerk of, may administer oaths-....................................................... 1 116 IND)EX. Page. Assessor's assistant's compensation, $4 per day, &c-................................................ 11 penalty for demanding or receiving any part of assistant's compensation. —------ -—.. -.... 12 Ladditional compensation in certain States, &c............................................... 11 assistants' bills to be approved by assessor, and paid by collector -..-............. 12 allowance for clerks and rent............................................................. 11 to be allowed for stationery, &c...........................................-............. 11 penalty for fraud in appointment of assistant.............................................. 12 and assistants, how paid................................................................. 12 assistants' bills wrongly approved to be deducted from pay of.............................. 12 may enter brewery, distillery, &c- -................................................... 20 may appeal to Commissioner............................................................. 12 may administer oaths................................................................... 29 assistant, appointment of................................................................. 4 oath of-......................................................................... 4 settlement of accounts of....................................................... 13 to canvass district.............................................................. 5 to make list for persons disclosing —.. — --—........... —--—..S-..- -..... - 5 to keep record of permits granted............................................... 54 to leave notice for absent party.................................................. 6 to make list of property of non-resident-......................................... 7 to make alphabetical lists of residents and non-residents —....................-. 8 penalty for neglect, fraud, or extortion-.......................................... 10 compensation of- -............................................... 10 to be allowed for stationery, &c................................................-. 11 to make out accounts monthly.-................................................. 12 to proceed through respective districts-........................................... 5 to charge for ten hours as a day-................................................. 12 to make list of owners and value of property...................................-. 5 may enter brewery, distillery, &c. —........................................... 20 to make return, in case of failure of party liable-................................. 6 may administer oaths ---—.. —-. —. — - - - -. —-.-..-...................... 29 lists or returns to be made to —. —. —-—..-.-.-...... —------------- 5 or assistant, to estimate amount of circulation, deposit, and capital in case of neglect to return, and certify same to Commissioner - --..-. —.......... —.....-.......... 14 to enter upon premises in case of neglect...................................... 6 Auctioneers, license of -------------------------------------- 45 may transact business in any place..................................................... 38 to pay tax on sales-.................................................................... 70 to make returns. —-----------------------—.- -. —.- -. —----..... 70 may employ other persons, when -----. —-—. —-------- --------—... - -..- -.. - - - 40 not to sell at private sale............................................................... 40 may sell the goods of a licensed dealer ---—. —-....... —-:.-..-.-.................. 40 Aucticn sales, duty on ----------------------------------------------------------------------------- 70 Auditors of the Treasury to require evidence from paymasters and disbursing officers that salary tax has been paid -...-. —-. —......................,, — - 86 Awnings, duty on-.................................................................................. 61 B. Bags, duty on-..................................................................................... 61 Banks, circulation, duty on......................................................................... 76 average amount of deposits, duty on......................................................... 75 capital, duty on............................................................................ 75 dividends and addition to surplus, duty on..-................................................. 83 profits, duty on............................................................................. 83 and bankers to make return of capital, &c., to assessor, and duplicate to Commissioner....... —. 76 to pay duties to Commissioner.-................................................ 76 proceedings in case of neglect.................................................. 76 lien upon property of........................................................... 15 to exhibit books, &c., to collector or deputy.-.............................-..... 15 tax now due to be collected in same manner -—.. —-.-.- --..- -............. 14 national or State, tax on bills of State banks................................................-. 77 national, preference in organization of....................................................... 77 national, exempt from duty on deposits.-..................................................... 76 duty on average amount of capital stock-..................................................... 75 capital of, consisting in United States securities............................................... 76 duty on amount of circulation beyond the average.........7............................... 76 amount of its own notes in circulation for preceding half year -. —-.-. — -- - --. —--- 76 return of amount of notes, &c., issued, to be made to assessors. —-—.. - -.-. ---—.-.. - 76 neglecting to make dividends or additions to surplus funds.................................... 84 where surplus of, is divided, which has heretofore paid tax-.-. —-. —. —-—........... 84 State, converted into national, capital thereof assumed to be as before conversion.. —-—....... 77 circulation thereof free of taxation, when reduced to amount not exceeding five per cent —. ——. 77 to pay tax of ten per cent. on notes in circulation after July 1, 1866..-......................... 77 may apply to become national banks...-..................................................... 77 Bankers, doing business as brokers, duty on sales of................................................. 70 license of................................................................................. 40 not required to take license as brokers.-.................................................... 42 definition of.............................................................................. 40 P1,arytes, sulphate of, duty on....................................................................... 60 IBeer, laer, ale, &c., duty on....................................................................... 35 tax on, to be paid by owner, &c., of brewery..-..- ----—.-..................... — 35K fractional parts of barrel of -—. —-. —.. —-... —.-,.-.-.-............. —---------------- 35 in bottles. —.................................................. 35 forfcited for neglect to make returns of -............................................... 36 Beer, seizaure of, to be made in thirty days.......................................................... 37 proveedings in case of forfeiture of..-..- - - -.. —----------..:.....................~........ 37 duties on. to be paid at the time, or ten per cent. added........................................ 37 lien on, for duties......................................................................... 37 INDEX. 117 Page. Benzine. no drawback on...................................................... 107 Benzole, no drawback on -..................................................................... 107 Beverages, duty on-.3.-.-..5..-..-.-.... —- -—.- -.-.,-.............. 35 Bibles, peddlers of, exempt.. —-—. —------------------—.- -—.... -. -.. —-.-... —-. —--- 45 Bill of exchange, stamp duty on. —-..-... —. ----...-........... —. —-.-. —.. —- ---—. —. —-- 102 Bill of lading, stamp duty on.-103 —-.-..-... —..-.......-..-...................... 103 Bill of sale of vessel, stamp duty on.. —-............-..-..,... -- -.-.- -.. -. -- - -...... 103 Bill-heads, cards, and circulars, duty on............................................................. 60 Billiard-rooms, license for.-............................................................. 47 Billiard-tables, annual tax on....................................................................... 71 Block, for a vessel, subject to duty.-.... —-----—.. —-. -. —-. —.. —- ---------------—..-..-. —.. 61 Bond, stamp duty on.- -.. —103. —----------------—.....-........ -----—.. —---- - —....... 103 Bonded warehouse, may be provided by distiller, or coal-oil distiller —..-......- I...................... 33 spirits, coal-oil, and naphtha may be stored in --.-.-....... —----—... -.... —- -- 33 duties to be paid before removal from —.. —-—. ——...-......... —. --—. — -—. —. 33 to be in charge of public officer..-. —--------—..-... —-------—. ——. —- -.-... — 33 expenses to be borne by owner -....- -.. —.-..-...... —----—.. —.. —-—. 34 fees, same as charged for like services in custom-house.-. —----—.. —-...... — -... 34 medicines, &c., may be manufactured in, for exportation......................... 100 tobacco, snuff, and cigars may be stored in..-.-............... —-- -.. —-- -.-. 55 (See Proprietary articles.) spirits, coal-oil, and naphtha may be withdrawn from, for redistillation.. —.. —---. 34 spirits, coal-oil, and naphtha may be withdrawn from, on payment of duties ----- 34 spirits, coal-oil, and naphtha may be withdrawn from, for exportation ----—. ——. 34 labor in, to be performed by owner under supervision of officer -..... —---—.. 34 manufacturer of medicines, &c., to give bond before he can manufacture in. —--- 100 spirits, oil, or naphtha may be transported from one to another................... 33 Bonds, transportation, concerning -—......-............... —-—. -... —-... —-.. —. —-. —... —... —- 33 to be executed to remove spirits, &c., from warehouse........................................ 33 Bonnets, tax on..-6.. —.......... —-.. —-—.... —-. —............ —-.. —-- -------------- - 64 Books, magazines, &c., duty on. —... ——.................................. ——. ——. —----- - 60 Boots and shoes, tax on.-.....-..-...... —---—...-. —-----------—. 64 Bowling alleys, license for......................................................................... 47 Brandy distilled from grapes, duty on.-32............................. 3 from apples and peaches, duty on.. —. —--.. —............-.- —..-..... —.- —. 32 Brass, duty on -...63......-.. —-.- -. —.- -.. —..-..., —-.-.. —.............. 63 rolled, duty on 6........................................................... 63 Bread and breadstuffs, exempt -..... ——..-.4-..8..-..................... —. —----------- 169 Brewers, duties a lien on distillery, &c —-.. —. —................-... —.. —-------------- 37 to keep a record of number of barrels made and sold.-.- -.. —.. —--- -.......... —..... —- - 35 to render accounts monthly -—.... —-. —---—.. —... —-.-...-. —.......... 35 oath in case entries not made by brewer, &c.. ——. ——.. —- —. —------—..... —-- --.. 36 accounts to be verified by oath -—. —-—. —-..-................. ——... — ----—. ——.. —... 36 mode of reckoning fractions of a barrel -........................................... 35 entries in book to be verified by oath monthly............................................. 36 may remove beer, &c., to another district...-..-........-................. 36 to render duplicate return to collector..................................................... 35 penalty for false returns, &c. —..- —..-.... —. -.... —. —..-. —-.. —............... 36 penalty for neglect to furnish account and duplicate....-...................... 37 license of.. —. —-----------—.- -. —-........ 43 to pay duties............................................................................. 36 penalty for default of payment -----------------------—.-. —-......................37 penalty for neglect to make entry in books, &c............................................ 36 Brick, draining tiles, &c., duty on -6...1........................... 61 Bridges, toll, tax on gross receipts -...... —-- ------—. —---—.-.- -.. —-----—.. —--------—.. -..-. 73 when gross receipts do not exceed, &c., exempt.......................................... 73 return of gross receipts of, to be made monthly............................................ 75 payment of duty on, to be made to collectors..-............................... 75 penalty for evading payment.............................................................. 75 Brokors, license of................................................................................. 42 definition of............................................................................... 42 bankers not subject to license as.-...-..................................... 42 to pay duty on sales -...70.. — -. - - - - - -.-.,- - -.-....-........... 70 to pay duty on sales of merchandise....................................................... 70 to pay duty on sales of stocks ---—.... —---—. —---—...........-.- -. —-- ---- -..... 70 (See pawnbrokers, land-warrant brokers, cattle brokers, produce brokers, commercial brokers, and custom-house brokers.) Broom manufactures, not required to take additional license to peddle their own wares ---—. —- -...... 45 Builders and contractors, license of 4..................................................... 48 Building stone, rough, exempt...................................................... 69 hewn, duty on...................................................................... 61 Bullion, duty on..-........-.-.....,....-.................................. 67 to be stamped by assayer.................................................................. 67 not to be sold nor used unless stamped...................................................... 67 used in the manufacture of silver ware exempt............................................. 69 silver, rolled or prepared for plater's use exclusively, exempt................................ 69 Burning fluid, exempt.............................................................................. 69 Butchers, license of............................................................................... 46 Butter, exempt................................................................................... 69 Calfskins, duty on-............................................................................. 63 Canals, duty on receipts of -72.......:............................. 72 monthly return to be made of --------------------------------------------------------- - 75 bonds, duty on interest on.................................................................. 85 dividends and surplus gains, duty of --—.. —-—.. —----—.... —.. —-.. —-.. —-—. —-. —--- 85 Candles, duty on-.................................................................................. 57 Candy, sugar, duty on 5......9................................. 59 Capital, in banking institutions, duty on............................................................ 75 Caps, duty on..-6..4........................................................... 64 118 INDEX. C. Page. Cards and circulars, duty n...60.......................................... 60 Carriages, annual tax on.......................-. —--------------- - 71 Carpenters, practical, exempt from licence as architects....................... 48 Cashier, salary of.3......................................................... 3 bond of.................................................. 3 duties of...3................................................... 3 of internal revenue, appointment of.-....-....- -.-. — -....-., — - - -.......... 3 Cassia, ground, duty on............................................................................ 59 Cattle, slaughtered for one's own consumption, exempt.............................................. 72 list of, to be rendered to assistant assessor........................................ 72 duty on......................................................................... 72 when slaughtered for hides, exempt...-..................................................... 72 brokers, license and definition of............................................................. 42 may transact business in any place............................................ 38 not to act in partnership............................................................. 40 Cement, tax on Roman........................................... 61 Certificate, stamp duty on —.0..3................................... 103 Charcoal, ex mpt.................................................................................. 69 Charter party, stamp duty on...................................................................... 103 Checks, stamp duty on........................................................................... 102 Cheese, exempt...-............................................................................... 69 Chemical productions, uncompounded, duty on..-................................................ 60 Chocolate and cocoa, prepared, duty on............................................................. 59 Cigarettes, duty on- 65............................................. 65 Cigars, cheroots, and cigarettes, duty on............................................................ 65 to be packed in boxer or-bundles.................................... 66 may be sold before packing and inspection, when -.................... 66 purchaser to pack in boxes and have theminspected —-.......... —--- 66 known as cheroots 6........................................ 65 manufacturer to make return and pay duties, unless removed to bonded warehouse —....-... - 66 penalty for neglect......................................................................... 66 penalty for purchasing from any person not holding permit................................... 56 to be inspected........ -....................................................... 55 when sold without inspection marks, to be forfeited-.......................................... 56 no drawback on............................................................................ 107 Cigar-maker to take out a permit.................................................................. 65 permit to be indorsed by assistant assessor before working in another district —... ——... - 66 to keep an account of cigars made -................................................... 66 to make monthly return................................................................. 66 penalty for working without permit.-................................................... 66 penalty for employing, who has no permit.............................................. 67 (See Tobacco manufacturers.) Circulation issued by banking Institutions, duty on.................................................. 76 Circusses, license of —..-....47........................................... 47 duty on receipts of....................................................................... 74 monthly return to be made by............................................................ 75 Civil engineers, license of.......................................................................... 48 Claim agent, license of.. -...-4........................................ 44 special provision in places of less than 6,000 inhabitants -—................... 39 not to act in partnership............................................................... 40 Clerks, allowance to assessors for................................................................... 11 assessors' chief, may administer oaths....................................................... 11 Clocks, time pieces, and clock movements, duty on.................................................. 601 Cloves and clove stems, ground, duty on-............................................................ 59 Cloth, duty on..................................................................................... 64 Clothing, made to order, duty on................................................................... 64 ready-made, duty on-...................................................................... 64 Coals, duty on mineral............................................................................. 57 Coal illuminating oil, duty on....................................................................... 58 oil, no drawback on........................................................................... 107 distillers, license and definition of —..................................... 43 subject to all the provisions applicable to distillers of spirits........-.....-......... 55 when refined, may be exported without payment of duties.................................. 34 Coffee, ground, and all substitutes for, duty on.-..................................................... 59 Cocoa, duty on.................................................................................... 59 Coke, exempt..................................................................................... 69 Collection district............................................................................. 3 President may alter............................................................... 3 Collectors, appointment of......................................................................... 3 to appoint deputies..-................................................................... 4 bond of................................................................................. 4 may be renewed, strengthened, and increased......................................-...... 4 and deputiesi regulations to be binding on..............................................-. 5 to pay bills of assistant assessors........................................................ 12 to take bonds of deputies..-....................................................... 5 salary and commissions of.................................................... 12 to be allowed for stationery, &c.......................................................... 12 to sign triplicate receipt for lists......................................................... 13 to advertise when taxes are payable.................................................... 13 to make demand for taxes in annual and monthly lists.................................... 13 may purchase property for the United States.-........................................-.... 15 settlement of accounts of............................................................... 13 additional allowance in certain cases.................................................... 13 to keep record of sales of real estate-............................................-........ 17 may transmit lists to other collectors for collection....................................... 18 to transmit monthly statements of collections to Commissioner-.......................... ]8 INDEX. 119 Page Collectors, to be charged with taxes receipted for, &c............................... 19 to be credited with payments, &c........................................................ 19 failing to account for moneys, how proceeded against..................................... 19 penalty for extortion by................................................................. -20 may enter brewery, distillery, &c-...-.................................................. 20 may devolve duties on deputy in case of disability... -.................................... 21 to sue for fines and penalties.-........................................................... 21 bill of sale given by, to be prima facie evidence..-.......................-............. 23 may administer oaths................................................................... 29 to prosecute for fines and penalties...................................................... 111 to act as disbursing agents...-............................................................. 111 deputy, appointment of4........................................ 4 to give bonds -......-..... —-... —-..-...... —--—.... —... —-.. —------- 4 duties and powers of............................................................ 4 penalty for extortion by -.............. —.'................... —- -........ --- ---- 20 may enter brewery, distillery, &c-................................................ 20 to act as collector in case of vacancy -..-............................ 21 secretary may designate which to act............................................ 21 bond to be available to heirs, &c., of collector.................................... 21 may administer oaths........................................................... 29 after June 30, 1865, to pay gross receipts into treasury daily -- 2.................. 2 certificate of such payment to be furnished to Commissioner.-........-......... 2 time may be extended in certain cases —. -—.........-.....-.......... —. —.-. —------ 2 directed to act as disbursing agents, to give bonds as such -..-......................... 112 expenses of assessment and collection of revenue to be paid by............................ -112 to collect taxes and render final account as often as required.............................. 19 to be credited with taxes of persons absconded or insolvent-............................... 19 proof in such cases...................................................................... 19 penalty for refusing to admit............................................................' may enter at night when open -... —.. —.. —.....-......-....................... 21 penalty for obstructing -.. —----—.-. ——......-..-............................. -, - -- 21 in case of death, who to act -------------.-..-........................................... -21 not to be allowed for fees of attorney employed, unless authorized by Commissioner. —--- 22 may seize goods held by any person with intent to evade law............................. 23 may deliver such goods to the United States marshal of the district........................ 24 goods so seized liable to perish, &c., may be sold on application to assessor................ 24 to make return of proceedings to Commissioner-.......................................... 13 may distrain for taxes due from manufacturers of tobacco.-............................. 55 may seize and sell lands in other districts-............................................... 17 to render account of charges incurr'ed in sale.....-1...................6.................. 16 one to be designated in certain ports to have charge of all matters relating to exportation -... 108 to take possession of property taxed, when no owner or agent in possession.........17... 17 to advertise and sell the same ----.. -.. -- —..-....i.....t...t. — - - -....-............. 18 tax of person not within district, or who has no property there, to be transmitted to collector of district where such person resides or has property, and collected...................... 18 Commercial brokers, license and definition of........................................................ 43 Commissioner of InternalRevenue, appointment of.................................................. 1 salary of..-...1................................... 1 duties and powers -................................ 1 to prescribe forms, &c... —............................ 1 to confract for printing, when-.................................... 1 to pay over money daily.-.- -.- —.-...-.. —.- -.-....... 1 auditing of accounts of........................................... 1 bond of.-.................................. 2 to credit collectors with taxes of insolvent persons -.............. 19 may authorize employment of counsel............................ 22 may refund taxes illegally collected -----—....-........... 22 may compromise suits —..........-.......-2-.. —...- -... - - 22 to make regulations for allowance of loss of spirits and coal-oil by leakage --... —..... —......- -. —-............ 33 may grant permit to hold lottery for charitable purposes-.. -......... 78 may prescribe district in which tax shall be paid in certain cases... 80 may compound succession.duties in certain cases.................. 92 may commute succession duties in certain cases.................... 92 may relieve assessors of forfeitures............................... 10 may make regulations rendered necessary by alteration of revenue laws... —----------------------------—...-. —.. —-......... 110 may review ce:es of forfeiture.................................... -51 to render mont}:'v account to Treasurer -.................. 1 Secretary and Cunptroller may inspect moneys in his hands....... 2 to determine fees, &c., in cases of distraint, &c.................... 15 to prescribe regulations with reference to deposit..-............ 19 to determine upon proof or certify facts to Comptroller in abatement oftaxes....................................................... 19 may frank official letters.-........................................ 1 decision of, on appeal, to be final.. —..................... 12 not to receive payment of moneys due to United States for duties... 2 to provide cotton marks, hydrometers, stamps, dies, &c............ 1 copy of each account when settled to be sent to Secretary -......... 2 Deputy, salary of................................................ 2 duties of................................................ 2 Commissioners, to inquire and report as to taxation -—. —-. —--—.- -................................. 11 appointment of..................................................................... 113 compensation of -..... —- -... —. —-..-...........-..-..-...................... 13 Concerts, entertainments, &c., when exempt from duty.............................................. 74 Concert halls, license of proprietors of.............................................................. 46 Confectioners, license of............................................................................ 44 when exempt from license..-....-........................... 41 120 INDEX. Page. Consuls of foreign countries exempt from income tax-............................................... 111 Contractors, liccnse of............................................................................ 48 Contracts, stamp duty on -.....1..0..1..................... 03 articles made under..................................................................... 69 Conveyancers, license of........................................................................... 45 not to act in partnership..-........................................................... 40 Conveyances, stamp duty on....................................................................... 10 Copper, ingots, pigs, or bars, duty on................................................................ 63 rolled, duty on............................................................................ 63 Cosmetics, stamp duty on. —-. —......-.. — -..1... —---..-6......... —----- ------- 106 Cotton, to be marked.............................................................................. ]11 Cotton, duty on-.................................................................................... 64 raw and unmanufactured, no drawback on.-................................ 107 arriving from insurrectionary districts, to be assessed........................................ 111 sold on account of government, exempt...................................................... 111 tax on, how to be collected................................................................. 111 Counsel, Commissioner may authorize employment of................................- -.-.-......... 22 Custom-house brokers, license of.................................................................... 43 Credit, claim for, not admitted unless presented to the treasury -................................. 28 D. Dealers in liquors, definition of wholesale, and license of............................................. 41 retail, and license of................................................. 41 retail, definition and license of....................-........................ 41 when exempt from license........................................................... 41 both wholesale and retail, are not required to take additional license to sell tobacco........... 46 license of wholesale-........................................................................ 41 wholesale, not authorized to act as commercial brokers -............................ 41 in liquors, not compelled to take additional license to sell other goods on same premises. 41 and wholesale in liquors not required to take additional license as apothecaries.... 41. Deerskins, dressed or smoked, tax on. —----------------—. —----------------—... —-—. —-----—. 64 De novo proceeding................................................................................ 26 Dentists, license of................................................................................. 47 may transact nusiness in any place........................................................ 38 not to act in partnership.................................................................. 40 Depositories may be designated by the Secretary of the Treasury.................................... 19 Deposits in banking houses, duty on ------------—. —......... —-----—.- --—.- -...-.. -... 75 Diamonds, duty on................................................................................ 65 Direct tax, when imposed, to be collected by internal revenue officers-................................ 23 none to be collected until Congress may order............................................ 110 Disbursing officers to withhold tax from salaries..................................................... 85 auditors to require evidence from................................................. 86 Distilled spirits, duty on..-......................................................................... 30 a lien on the distillery and on the land —...-., — -- -.- -.-.-............... 31 to be estimated on the basis of first proof............................................. 31 where used in manufacture of vinegar or acetic acid to be collected on basis of actual proof. 3[ first-proof defined.................................................................. 31 duty on, to be paid before removed from warehouse............................... 33 casks containing, to be marked by the inspector._-3..........'..... 32 penalty for fraudulent use of casks so marked.......................... 33 may be stored in bonded warehouse................................................. 33 to be inspected before used or removed.............................................. 32 brandy distilled from grapes, duty on..-............................................. 32 may be removed under bond....................................................... 34 Commissioner to make allowance for loss by leakage and redistillation................ 33 may be exported withotut payment of duty....................-..................... 34 may be withdrawn from warehouse for redistillation................................. 34 and vessels containing the same, forfeited in certain cases............................ 36 proceedings to enforce forfeiture ----—..- -.., —-.-.......................... 37 in sales of, a gallon to be taken to be a gallon of first-proof.......................... 31 duties to be paid on all not removed to bonded warehouse --------------------------- 32 Distillers to obtain license-.......................................................................... 29 to give bond.............................................................................. 29 application for license must give details...-................................. 30 to keep a record of spirits made, sold, &c.................................................. 29 to render tri-monthly returns...................-.......................................... 30 making less than 150 barrels per year to render.nonthly returns............................ 32 to pay duties on spirits not removed to bonded warehouse. -............................. 32 may prey;de bonded warehouse....................................................... 33 may provke bonde-wareouse33 entries in book to be verified by oath...................................................... 34 penalty for false returns, &c.............................................................. 36 penalty for default of payment............................................................ 37 license and definition of................................................................... 43 chemists and druggists exempt from license under certain circumstances.. —............... 43 condition of bond. (See Coal-oil distillers)..- -.-.-. —...- -.. — -...............29 to pay duties at time of rendering account. — -..- -., —- -- -..-. —-........ 39 to state capacity of stills, &c., in application for license..................................... 30 book to be open to inspection-............................................................ 32 to keep account of grain, &c., used —. —---------—.-.-........................ 32 to pay duties to collector.................................................................. 30 warehouse in custody of collector.......................................................... -33 oath in case entries not made by distiller..-...................................... 34 Distraint, proceedings in case of................................................................... 14 to be made by collector................................................................... 14 notice to be given before sale............................................................. 14 goods to be restored on payment........................................................... [5 INDEX. 121 Page. Distraint, property exempt from.....................................................................15 disposition of surplus when property is sold-................................................ 15, 17 property may be purchased for the United States.......................................... 15 p-oceedings when property is not divisible................................................ 15 real estate may be seized when no goods are found.-........................................ 16 notice of sale of real estate.-............................................................. ] 6 proceedings on sale......................................................................-. 16 may be made on lands not in the district.................................................. 17 deputy to return statement of all proceedings to collector.................................. 17 record of sales to be kept................................................................ 17 Distributive shares. (See Legacies.) Districts, limitation of number........ —---- 4 additional, in California................................................................... 4 Dividends, duty on................................................................................ 83 Dog skins, duty on -.. —-6..3.. —.-..- -.-..,-............... 63 Drawback to be allowed on manufactures exported -----—.. —-- - -- -. —--------------------... 107 certificate of, may be taken in payment of duties -----------------------. —..- -.......... 108 penalty for fraudulent claim for.......................................................... 108 not to be allowed on manufactured tobacco, snuff, and cigars..-.........................-.. 107 not to be allowed either before or after spirits, &c., are placed in bonded warehouse-...... 34 on cotton goods......................................................................... 108 no claim for less than $tO allowed ----------------------------------------------—....... 108 regulations for, to be prescribed by Commissioner........................................ 108 Duties to be paid daily into the treasury -...................................................... 2 unpaid, how to be collected................................................................. 50 articles exempt from excise................................................................. 69 penalty fornon-payment of................................................ 50 to be a lien on property of manufacturer.................................................... 50 to be paid by manufacturer................................................................. 50 on manufactures to be paid monthly-................................................... 50 prescribed by section 94.................................................................... 57 increased one-fifth, or twenty per cent....................................................... 67 E. Eating-house keepers require license to sell liquors, but not confectionery............................ 44 Eating-houses, when exempt from license tax.-...................................................... 44 license of........................................................................... 44 Emeralds, duty on --- -----------------------------— 65 Embezzlement, evidence of......................................................................... 27, 28 Engines, steam, duty on.. —.......................... 63 Engravers, productions of.......................................................................... 6t Entries to be made of public moneys received or paid out.-........................................... 27 Entry, stamp duty on ------------------------------------------------------------------------------ 104 Essences, stamp duty on............................................................................ 106 Essential oils, duty on.............................................................................. 60 Exemptions from distraint-.......................................................................... 15 license tax-.............................................................. 49 excise duty-....................................................................... 69 stamp duty....................................................................... 97 increase of excise duty.. —-—. —-—. —--------—.... — -. —--—.- -......... 67 Exhibitions, license for............................................................................. 47 Express business, duty on gross receipts of.......................................................... 75 monthly return to be made of...................................................... 75 persons doing, license of...................................... ——. —-. — -......... 48 payment to be made to collector-................................................... 75 Exportation and drawback, officer may be appointed to superintend at any port ---—.-...-..-....... 1.08 books, papers, and documents in relation thereto, to be delivered to collector 108 IF. Fare, where increased duty involves a fraction of one cent, may be increased one cent- -................ 73 Felted fabrics, duty on............................................................................. 64 Felony to use, loan, or deposit in bank, &c., public money. —.................................. 27 Fermented liquors. (See Beer.) Ferry-boats, duty on gross receipts of............................................................... 75 monthly return to be made by.-....................................................... 75 payment to be made to collector........................................................ 75 Fifth Auditor to examine accounts of Commissioner.................................................. 1 Fines and penalties, how recovered................................................................. -21 to be paid to collectors......................................................... 21 Finishers of certain articles regarded as manufacturers.............................................. 65 Fish, in cans....................................................................................... 60 peddlers, licenseof............................................................................ 46 Flax, prepared for textile or feltingpurposes, exempt................................................ 69 Flour exempt..................................................................................... 69 Foreign insurance agents, license of................................................................. 45 Foreign and domestic goods purchased for use of United States on same footing as to tax-duty free... 69 Forfeiture of articles held with intent to defraud the revenue. —-..-..-,-.-.-.- -.-............ 23, 99 when, by whom declared -.... —-------..-. —-.- -.- -. —......... 23 parties interested in --—. —..-.........-.... —..51 one moiety to informant, and one moiety to United States.................................. 22 to be recovered by collector. —-. -..- -.....- -...-.-. — -.- -.-................ 21 cases may be reviewed by Commissioner.................................................. 51 if wrongly declared, how to proceed...................................................... 51 before declared, amount of duties to be ascertained..-.........-.. -.-.....-............ 52 certain articles.nay be sold before declared............................................... 52 122 INDEX. Page. Forfeiture, sales to be made at auction..............-.52 Franking privilege extended to Commissioner of Internal Revenue....-.................. 1 Fraud, certain cases of............................................................................. 23 or collusion, where occurs in return of rental, penalty for................................... 444 Fruits, preserved, duty on.......................................................................... 60 Funds, payment in other, deemed a conversion................................................... 27 Furniture, duty on................................................................................. 61 Furs, duty on...................................................................................... 64 G. Garden seeds, producers of, not required to take additional license for peddling their own goods....... 45 Gas, duty on. —.....-.-....................... —.-... —-------------—. —. —-------------- 5 may be charged to consumer........................................................... 58 companies, where competing, to pay the highest rates.......:............................... 58S fitters, license of.............................................................................. 48 Gift enterprises, license for......................................................................... 47 Ginger, ground, duty on -. —----... —.................... —-.- —.- -.... --—............. — 59) Gloves, duty on.................................................................................... 64 Glue and cement, duty on......................................................................... 60 and gelatine, duty on......................................................................... 60 Goat skins, dressed in the rough, duty on............................................................ 63 finished, duty on......6..3............................................. 63 Gold. (See Bullion.) Gold foil, duty on.................................................................................. 60 leaf, duty on...6....0.................................................. 0 watches, annual tax on....t... —.... —. ——.. —----—.. —------------ —. —....-.. 71 Goods manufactured on commission................................................................. 50 Gunpowder, duty on............................................................................... 59 Goods may be purchased for use of United States duty free.......................................... 69 Gypsum exempt.6........................................................................... 69 I1[. Hats. duty on..................................................................................... 64 Headings for casks, exempt........................................................................ 69 Hog skins, finished, duty on —.-.. —.................. —-—. —-------—.. ---—. ——... —.......... 63 dressed in the rough, duty on............................................................. 63 Hogs slaughtered, duty on............................................................... 72 Hollow ware, duty on...........6................................... 62 Hoop-skirts, certain materials for, exempt........................................................... 69 Horse skins, dressed in the rough, duty on........................................................... 6:3 finished, duty on............................................................ 63 Hoops exempt.... —-.. —------------------------------------—.. —-- 69 Horse-dealers may be livery-stable keepers without additional license............................... 42 livery-stable keepers may be, without additional license..................... 42 license anl definition of.............................................................. 42 may transact business in any place................................................... 38 not to act in partnership.............................................................. 40 Hotel-keepers' license, mode of estimating....... -—.. —-------. —..-.. — -.......... 44 Hotel keepers to have separate license for the sale of liquors......................................... 44 may sell tobacco without additional license............................................ 46 Hydrometers may be adopted by the Secretary of the Treasury.................................... 31 I. Income tax -—..........80-......... —.-. —-. —----------—..-.. -.... —---------------- s foreign consuls exempt from............................................................ 111 deductions to be allowed from -----—............................................... 81 party may declare amount of, under oath....................................... 82 from United States securities to be taxed at same rate as other income.. ——.... —-.-....... 81 Income, when salary of person in United States service does not exceed $600........................ 82 duty of guardians, trustees, &c., to make return................ -..-.-.... - 82 duties on incomes to be levied May 1, and paid on or before June 30, each year until 1870, inclusive, and no longer -... —-.. —---—. —-. —. ——... ——. —--—. ——.. ——.. —-—.-... 83 duties upon dividends of life-insurance companies..................................... 83 duty of five per cent. on dividends of certain companies, and on undistributed earnings, &c.... 84 rent paid may be deducted.. —. —..... -. -—.-.. ----—..-.. -....................- 81 interest on notes, if good and collectible, to be considered.................................... 81 gains from purchase and sale of stocks, &c., to be considered................................. 81 products of farm, when sold, to be considered............................................... 81 salary or pay received from United States for services, above $600, to be deducted --—........ 81 profits on sales of property upon investments made within the year to be considered........... 81 Income of 1863, special duty of five per cent. on......................................................113 to be collected October 1, 1864.......................................... 113 Secretary of the Treasury authorized to make rules to enforce collection of -. —-....... 114 no deductions for dividends or interest received, &e................................... 114 Increasing of values deemed manualcturing......................................................... 69 duty on.. —-... —-.. —------ ----------------—..... —. —--- -—.. —--- ---— 68 Injury to person or property of revenue officers..................................................... 25 Indorsement on negotiable instrument exempt....................................................... 97 Inn-keepers. (See Tavern-keepers.) Inspection of spirits before need or removed............................3.......................... 32 Inspectors, appointment of, in asseLsment districts................................................... 3 duties and powers of. ——..3.... —-. —-—. —----------—..-..-. —--------—... —--- - 3 compensation of.3.................................................... 3 amy enter brewery, distillery, &c........................................................ 20 may administer oaths................................................................... 9 IN'DEX. 123 Page, Inspectors of spirits, coal-oil, &c., to be appointed by the Secretary of the Treasury.....3....... 3 to take an oath......................................................................... 33 fees to be paid by the distiller, &c........................................................ 32 of tobacco, snuff, and cigars, to give bond-................................................. 56 penalty for obstructing.................................................................. 32 penalty for purchasing or selling cask with inspector's marks..-................-..... 33 penalty for changing mark-.............................................................. 33 of spirits, &c., to mark the packages inspected........................................... 32 penalty for fraudulent marking.......................-................................... 33 to make return of spirits inspected...................................................... 32 Insolvents-debts due to United States shall be first paid............................................ 29 Insurance agents, domestic, license of.............................................................. 45 foreign, license of................................................................ 45 brokers, license of....................................................................... 49 companies, duty on gross receipts of...................................................... 75, 74 dividends and surplus gains........................................... 83 payments to be made to collector.............................................. 75 policies, stamp duty on....................................................... 104 return of gross receipts to be made monthly..................................... 75 Insurrectionary districts, how collections to be made in.............................................. 23 Intelligence-office keepers, license of............................................................... 45 Irrepleviable, property held by officer under authority of revenue law............................. 25 Interest on bonds, &c., duty on..................................................................... 8 Inventory, items to be stated in —.. —-----—.. —-. —-------- ----. —---.. —. —.. —----—.- -- - 54 to be furnished by manufacturers of tobacco............................................. 54 Iron, duty on...................................................................................... 62 in bloom, slabs, or loops...................................................................... 62 railroad....................................................................................... 62 rerolled.............................................................................. 62 advanced beyond blooms, &c -..6-...... ——. —----------------------—.-... —---—. —.. —. 62 band, hoop, and sheet........................................................................ 62 castings of, for bridges, &c.................................................................... 62 not otherwise provided for........................................................ 62 pig.. ---.. ——............................................................................... 62 J. Jacks, license of...................................................-............................... 47 Japan, duty on............. --................................................................ 60 Jewelry, peddlers of, license for.................................................................... 45 duty on.................................................................................. 65 Jugglers, license of................................................................................ 47 Judgment to be rendered at return term, except in certain cases..................................... 28 Jurisdiction of circuit courts..-..................................................................... 25 K. Kidskins, dressed in the rough, duty on............................................................. 63 finished, duty on......................................................................... 63 K(nitted fabrics, duty on........................................................................... 64 L.. Lager beer, (See Beer.) Land-warrant brokers, license and definition of...................................................... 42 special provisions in places of less than 6,000 inhabitants...................... 39 Lard oil, duty on.................................................................................- 57 Laths, exempt. —69............................................ 69 Lawyers, license of —................................................................................ 47 may transact business in any place —------—.. —---------------------------—......... 38 not to act in partnership.................................................................. 40 Lead, ingots, pigs, or bars, duty on................................................................. 63 sheet, pipes, and shot, duty on............................................................... 63 white, duty on.............................................................................. 60 Lease, stamp duty on.............................................................................. 104 assignment of, stamp duty on -....-.-.-... —-.-...,................................ 104 Leather, patent, enamelled, and japanned, duty on.................................................. 63 oil-dressed, duty on-. 4.............................................................. 64 tanned in the rough, duty on.............................................................. 64 curried or finished, duty on............................................................... 64 Legacies, beneficial interest in, persons entitled to................................................... 86 duty on..-.............................................................................. 86 passing to husband or wife, exempt -..-8.................................... 87 administrators, executors, &c., to pay...............~...................................... 87 tax to be a lien for twenty years.......................................................... 87 return to be made under oath —.-..-..-... -.. —...-.........................- 87 persons having charge of records relating to, must exhibit same at request of assessor ---—. 88 administrators, executors, or trustees to make return...................................... 87 Licenses to be procured for business, trade, or profession-............................................ 37 application to be made to the assessor-.........-...................... 37 to be issued by collectors.................................................................. 38 penalty for doing business without. —.. —--—. —-.-..-..-.-..................... 38 conditions of --..... —-- -—.. -........................................................ 38 must be exhibited on demand of revenue officer............................................ 38 must be taken for each place at which business is carried on............................... 38 124 INDEX Page. Licenses may be transferred or assigned............................................................ 39 must be taken for each pursuit............................................................ 39 not to relieve the holder from State laws................................................... 40 not required in certain cases where annual receipts less than $1,000......................... 49 to be re-assessed where rate of tax is increased 4........................-............ 49 to be re-assessed when understated........................................................ 49 mode of estimating........................................................................ 41 mode of obtaining........................................................................ 37 in certain case, one license may embrace business of land-warrant broker, claim agent, and real-estate agent........................................................................ 39 auctioneer cannot transfer his, nor employ another person.................................. 40 shall not prevent States from imposing license duties-........................................ 40 business in the place specified in —........................................................... 3 procured in one State does not authorize-exhibitions in another.............................. 47 Lime, duty on..................................................................................... 61 Linseed oil, duty on............................................................................... 57 Lists, persons liable to taxation to make.............................................................. 5 to be verified by oath.......................................................................-. 5 regulations, &c., in regard to, binding on all persons........................................... 5 assistant assessors to make where parties fail, but disclose property —..................... 5 persons absent to make in ten days after notice................................................ 6 party liable to attachment for refusing to appear or testiy in regard to......................... 6 assessor to make in case of refusal............................................................ 6 false or fraudulent, add 100 per cent.......................................................... 7 owner or person having care of property may makerand return.-.......-.............. 7 to be taken with reference to day fixed by act................................................. 8 assessors to make and deliver to collectors.-............................ 9 imperfect or incomplete, may be corrected in special lists......................- -- -—........... 9 collectors to be charged with amount of.......................................1................ 9 persons neglecting to make, or making fraudulent return, to be summoned before assessor -. —-- 6 proceedings on failure to obey summons...................................................... 6 penalty for fraudulent.7......................................................... 7 for neglect or refusal to make..-...................................................... 7 in case of absence or sickness, further time allowed-............................................ 7 of taxable property of non-resident -—..7.-....-.....................,., — -... - - - - 7 of property in another district may be made by owner in district where he resides.. — - -......... 7 in such case to be transmitted to other district................................................. 7 annual, monthly, and spec.al-................................................................. 8 of residents, alphabetical..................................................................... 8 of non-residents, alphabetical —...............-................. 8 to be returned by assistants in thirty days..-............................ 8 annual, to be advertised...................................................................... 8 to be open for inspecon..................................................................... 8 time and method for assessors to make........................................................ 9 separate, of non-residents' property........................................................... 9 to be transmitted to proper assessor -........................................................... 9 to be receipted for by collector............................................................... 13 Lithographers, productions of, duty on. —.. —-—. —-. —-. —-. —---------------------—........ 61 Livery-stable keepers may deal in horses without further license..................................... 42 license and definition of-....................................................... 42 Lotteries, duty on gross receipts of.-............................................................ 77 monthly return to be made-............................................................... 77 penalty for default or non-payment....................................................... 78 for charitable purposes may be exempted by Commissioner-................................ 78 tickets to be stamped.................................................................... 78 additional penalty for sales of, without license............................................. 78 purchasers may recover twice the amount paid-........................................... 78 Lottery-ticket dealers, license and definition of —..-..-. —-----..-.-., — -...-............. 42 to give bond before license issues............................................. 42 penalty for doing business without license.................................... 79 must obtain license, and keep just and true account. — 7............ 79 1io Magazines, duty on................................................................................ 60 2Manuufactures and productions subject to duty....................................................... 49 duties to be a lien in favor of the United States....................................... 50 proceedings when duties are not paid.-................................................ 50 collector to take possession of premises............................................... 51 goods to be forfeited and sold. —-....t —---- -------------—.- —..... -.. -........ 5[ assessor may assess duties on failure to make return, and add penalty-.................. 52 to be estimated at average value in certain cases....................................... 53 sales of, deductions allowed..................................-.......-.......... 53 consigned to commission merchants............................-...................... 53 duty to be collected only on excess of $600 in certain cases..-.................... 57 value of, duly on ----—.-... —.. —.. — ----------------—.-.-.-. —-........ 57 duties on increased value in certain cases............................................. 65 not otherwise provided for........................................................... 57 form of return...................................................................... 52, value to be determined by sales.-............................. 52 freight and commissions may be deducted -.................................. 53 where the annual product is less than $600, exempt................................... 57 used or consumed by the manufacturer, subject to duty............................... 57 made under cor:ract entered into before passage of act............................... 69 debts accruing from sale of, in fraud of the revenue, to be void......-.................. 112 made before July 1, 1864, duties on.................................................. 109 Manufacturers, license of.......................................................................... 45 TNDEX. 125 Page. Manufacturers may sell goods at principal office in certadn cases -................................ 49 place of manufacture.............................................. 49 to give notice on commencing business............................................... 49 to make monthly returns —.- —.- -. —..-..... —-------------- --—.. —- --.. —.-. —. 50 to pay duties within ten days after 20th of each month.. —.-......................... 50 when goods are made for other parties to have a lien on the same for the tax -. —----- 59 penalty for neglect to make return -.. —------------- --------------------—.........- 52 of tobacco shall make to assessor statements, &c. —----.... —-----—.. —.. —. —... — - 53 of tobacco, snuff, or cigars, before licensed must give bonds to United States -. —------ 56 may collect duties of owners in certain cases. —-----—.. ——... —-..-.- -. —-.. —. 50 penalty on, for non-payment of duties —....-... —- -..-.. —............. —----—..... 50 shall return amount of sales. —-.. —............. —--------—.. —..-.- -. —.... —----- - shall state deductions claimed-. —.. —-.. —--------------—. —-. —-.. —52. —. —-—. 52 duties to be paid by — -- -.... —. —-------------—. ——. —----—. —.-.. —.. —---- 50 tin-foil, amount of.................................................................. 55 of tobacco fraudulently marking box, &c —---- --—. —-. —-—. —-—.-.- -...56........... f to furnish inventory to assistant assessor.................................. 54 to furnish copy of entries.-.-..-.... —-- --.. —--- ---—. —-.. —- --- 55 to verify statement by oath -. —--------—. —. ——. —.. —-------------.. —. 55 items to be stated by, in return. —.............-. -... -.. - - - - --- 54 penalty on, for not obtaining permit.-..................................... 54 duties of.. —-. —---------------- -—................-....-.-.-. 53 to obtain special permit... —.. —... —-------------—... —--—.. —.. —-. —-.. —----.53 shall give notice of change or removal -— 53- ----------—.... —-.- -.-.. —-------- --- 5:: to furnish statement to assistant assessor-. —....... —. —... —---—. —-—. —-—. —...- 53 returns of, must state items. — - -. —-- —...... —--.. —..... —..... —--—. —-..... 54 deemed the parties in interest in case of forfeiture -t —.. —-. —--...-.-........ —------ 5[ Malt, exempt. —9.. —-. —.. —..-.- -......-....-..-... —. —-.. —------------ Manifest, stamp duty on............................................................................ 104 Marble and other monumental stones, duty on..-.. —.-. —-—.. —.. —....-..-..-........ —. ——. —- 61 in block, unwrought, &c., exempt..-...................................... 69 Marshal to take delinquent officer into custody —....2-..6..-................... -....-.-....... - 6 Mlasts, spars, and blocks, duty on-................................................................... 6 Matches, stamp diuty on............................................................................ 107 imported, to be stamped before sale -l-t.-.................. -.. -.. -.. -. -.. -....... 10[ may be removed from place of manufacture to bonded warehouse........................... 01 no drawback allowed on..-......ot.. —.. —. —-..-.......................... 101 Meal, exempt.-..6..9............................................... 69 Measurers' returns, stamp duty on.................................................................. 104 Meats, preserved, duty on -.i.............................................. Medicines, written recipe or prescription of physician, exempt.. —-...-........................-.... -- 99 (See proprietary articles.) compounded according to formulas in phamacopeias and dispensatories, exempt from stamp duty -—.. —. —....99-.. —........................ Milk, concentrated, exempt.-........................................................................ Miners, license of --------------------------------------------------------------------------------—. 48 Mineral waters, duty on............................................................................ 61 Molasses, duty on -....-9..-..-.-.-..-.-.-. -.. —................... 59 sirup of, duty on......................................................................... 59 Mortgage, stamp duty on.......................................................................... 1 Museums, duty on receipts of..- -... —............-...7................... —--- ---- 74 monthly returns to be made by.. —-........-... —-—... —. —-....-..-.. -.. —-- 74 Mustard, ground, duty on.......................................................................... 59 Mustard-seed oil, duty on........................................................................... 57 N. Naphtha, known as gasoline, duty on-............................................... 58 no drawback on-.......................................................................... 107 Newspapers, not regarded as manufactures, and exempt.. ——...- -..-..-....- - --..-.- -........ 69 peddlers of, exempt................................................................... 45 Non-residents, property of, to be assessed.. —--...-...-....-........... —- ----------- 7 separate list to be made. —-.. —... —-. —-. —--—.. —. —-.. —..-.-....... —. —-. 8 collector may seize and sell property -----------—. —-—: —.-.-.-.......... 18 collector may transmit list to other districts.-.................................... 18 0. Oil, coal illuminating, duty on ---------------------------------------------------------------------- 58 Oils, animal and vegetable, duty on ----—... -........... —.- -..... —.- --- ---- ------ 57 essential, duty on -.-i.....l.....-...... —..-..l —........... —. —------- whale and fish, exempt —....-..-..-.. —-......................... —-----------—. — 69 mustard seed and linseed —........ —-----—. —-. —.- -----—. - -.. —.. —. —-. — -----. —-- - - 57 Operas, duty on receipts of......................................................................... 74 monthly return to be made by --..-...............-. -..-..-..-..-.- -..-..-..-........ 74 Original contract to be produced in certain cases 2............................... 28 P. Paints and painters' colors, duty on -- -... —..-.. —. —. —. --..-........ —. - —.-. —. —---------- 60 Pamphlets, duty on —. —-......-.. —-—.. —. —-.. —... —-O.. —--—. —-.. —---- -------- Paper of all descriptions, duty on.-.. —... -. -—.. -.... —---- --------------—.. 60 tarred for roofing -6.1)................ -... —.- -..... —.....-..- -..... —. 60 Paraffine, exempt —....-..-..-..-..-.. —. —-.. —-. —-.. -.-.............. 69 Parasols, duty on.................................................................................. 60 Partnerships may act under one license, when -...- —..-.- -. —-.. — —. —-. — -—. —------- ---- -------- 40 Pasage tickets, stamp duty on.1........1..5........................................ 0 126 INDEX. Page. Passports, duty on......4....................................................... 74 Pasteboard, duty on -----------------------------------------------------------------------—.60 Patent agents, license ----------------------------------------------------------------------------—. 44 not to act in partnership..-..-..-....-.....................-...-. —. —-..-.... —-. 40 Patent right dealers, license of.-.4-. —---- -... —.4...............-..................... —-- - 44 Pawnbrokers, license and definition of -42 —---------------—. ----—..... —-------—.. —------------- 42 Paymasters to withhold tax from salaries. —.. —---—.. —----..-. ——........ —-. —-—.... —..-... 85 auditors to require evidence from..-..-........... —.-..-..-..-..-.............. ——. 86 Payment of salaries, &c., to be made out of accruing taxes -................ -..................... -. 110 peddlers, license of ---------------------------------------- 45 may transact business at any place..-............................................. —. -—. 38 officer may seize horse, wagon, or bundle, on failure to produce license..-................. 39 proceedings in case of seizure.. —.....,-...,....-. —-.. — -------------------------—. — 39 not to be licensed unless enrolled or regularly exempted.. —. ——....-................ —-.- 45 not to act in partnership -................................................................ 40 of shell and other fish, license of-.. —...-..............-,.-.-. —...- -...-...-... - 46 Penalty for neglect to pay tax when due...-. —-—.....-.- -—..-..-.......... —-----------—. 14 for neglect to make return. —.-. —..-7.-........................... —----------- 7 for obstructing revenue officer. — -.- -.... —-----.. —-.. —. —--—. —--------—...- --- 21 to be divided between government and informer --............................................. 22 to be paid to collectors..-.. —. —.. —. -........ —23 —. —.... —...... ——. —--- 3 to be additional to other penalties in certain cases.. —--—... —-... —- -------—... —-- --—. 24 for faillure to comply with provisions of section 82. —.-. —-----—.. -—. -—...... —----... 52 Ptpper, ground, duty on............................................................................ 59 Perfumery, statmp duty on.......................................................................... 106 (Sce proprietary articles.) Perjury, false swearing to be deemed -..........- -.. -- - - -.........-............................- 22 Permit. amount to be paid for — 5............ ——.. -------- —..... —--..4 to be taken by tobacco manufacturer'. -—. —-.- -. — -—.............. —-------—...- 53 to be taken by cigar maker................................................................. 65 fee for, to be paid to assistauct assessor.. —-------------------------------.. — -------------. 63 Petroleum, duty to be paid in ten days after account rendered --—... —..... —-. —- -..- --- - 68 a lien on, as well as on buildings, &c.. —-—........ —------- -—.... —------. 68 crude, duty on ------------------------------------------------------------------------—. 68 account of, removed for consumption, sale, or storage, to be kept by owner.. —-----—.... — 68 in duplicate, on number of barrels, to be rendered......................................-68 books to be open to inspection of officers.-.-......- -.... —..- -......... —--—. --—. —. 68 returns to be made tri-monthly.-................................................. 68 Physicians and surgeons, license of -- -...................... -......, — - - - ---...- -..... —--.. —.. 47 may transact business in any place ------------------- 38 not to act in partnership.-...- -.-.............. —--—.. —---—.. — --—...- 40 what constitutes..-....... — -..............,,. —..... —-.. —--- 47 Photographers, license of........................................................................... 46 Photographs, copies of engravings, &c., duty on -....-.-.. —...-., —.. -................. 61 stamp duty on..-10.......7................................. 107 (Sae Proprietary articles.) Planos and musical instruments, annual tax on.-...- -—.-.., —-—. —. —........ —-—. ---—. 71 Pickles, duty on.-........60.-....-... —................................. 60 Pimnento, ground, duty on -—........ —--- -. —-................... —-........ —-. —....... 59 Pins, duty on -... —...60....- -.........-................................. 60 Plate of gold and silver, annual tax on -.. —... —..-.. —-- -...- - ---..- —. —-----—. —-- 71 Plaster, exempt. —............- -. —-.- -...................... 69 Playing cards, stamp duty on....................................................................... 107 (See Proprietary articles.) Plumbers and gs-fitters, license of................................................................. 48 Porter. (See Beer) Power of attorney, stamp duty on.-...- -...- -...-....- -..-.......................... —- —.-.- 105 Powder, manufacturers of, not required to take additional license to peddle.-...-........ —.-. —- -... 45 Printers' ink, exempt... —. —-.... —........- -. — - - - -.-....... 69 Precious stones, duty on.-.....- -. —.-.-... —............. 65 Prqbate of will, stamp duty on ---------------------------------- 105 Produce brokers, license and definition of -—... —--...-..-...................... —-. ——.. —-.- 42 Profits, banks failing to declare dividends, to pay semi-annual duty on. —... —--—. —-------—. ——.. 84 Promissory notes, stamp duty on. —------------------------------- 102 Proprietary articles, &c., in Schedule C10. 6.................... — -. —..-.,.-...... —-—.. 106 stamps for, not to be used for other purposes.-.. —-. —...... —--------------—.. 94 proprietors of, may furnish dies for stamp...-... —---—. —-—. —-—.. —--—.. —. 95 mode of cancelling stamps on.-.. —---—. —..-.. ——....-.... — -.. 95 commission allowed on stamps for.-...-.-., — - - -..... —-------—. —. 97 stamps spoiled or destroyed, allowance for.-........................... ——. —.. 97 supplied to manufacturers of matches without prepayment ----—........ -. 98 all provisions of act to extend to.-....-..-..,.................... —------------- 99 penalty for forging or counterfeiting stamps on....-.... —-......-.... —--.. —--- 95 selling articles without stamp. —..-..- - ----- —.. -.. -.-..........- 99 removing stamps from -....-.-..-..-............. —----—.-. —------ 99 forfeiture of, for attemptto evade stamp duties. ——.. —.. —... —........... —-. — 99 medicines compounded according to formulas in pharmacopoeias, &c., exempt -.... 99 written recipe, or prescription of physician, exempt.- - -...-.................- 99 medicines, &c., intended for export, may be manufactured in bonded warehouse - 100 may be removed without stamps.. ——...- -........... —. -. —- --... ---- 100 articles used in such manufacture, exempt from duty -—.. —-—.. ——. ——.. —- -. 100 such warehouse to be in charge of officer ----- --- -..-.-... —--.. —---. —------ 101 persons offering for sale, to be deemed manufacturers --- -........... —. —-- -.. 101 persons selling, imported in original package, not liable to penalty.. —----------—. 101 Prosecution of revenue officer begun in State court may be removed to circuit court.-25 —---—.. -.... 25 Protest, stamp duty on -. —.............105.. —---—... —.... 1 Public moneys, provision for the safe-keeping of.. —..-...,.-.-.. — —.. —-............ —-. —- --.6 ]Punishment for embezzlement.............7.............................. INDEX. 127 Q. Page. Quicksilver, duty on.....P.........63...I......................................... 63 may be deposited in bonded warehouse..6.............................................. c no drawback allowed on............................................................... 63 R. Railroads, duty on gross receipts of-............................... 72 monthly return to be made by...-........................................................ 75 payment to be made to the collector...................................................... 75 Railroad bonds, duty on, interest of................................................................. 85 dividend and surplus gains, duty on........................................................ 85 Leal estate may be sold for payment of tax.............-.......................................... 16 method of sale.......................................................................... 16 owners may redeem within one year..................................................... 17 rate of interest to be paid-................................................................ 17 record of sales to be kept by collector....................................-..... 17 (See Successions.) Real estate agents, license of.. —44.......................................... 44 special provision in places of less than 6,000 inhabitants..........................-. 39 Record, how supplied, when not to be had from State court-.......................................... 26 Receipts, stamp duty on.. —105...................................................... 105 Record of permits, copy of, shall be preserved by assistant assessor -—...-.-M-.-... — - -.......... 54 forwarded to assessor by assistant assessor........................ 54 Rectified wines, duty on....................................................................... 64 Rectifiers, license and definition of....- -........................................... Religious tracts, peddlers of, exempt................................................................ - - -45 Renewal of instrument to bear same stamp as original..-............................................. 104 Remedies, prior legal, not to be impaired............................................................ -9 Repairs, duty on, increased value from............................................................. 61 Repeal of former acts............................................................... 10S taxes already acerued not to be affected by................................................... 109 115th and 119th sections of act of July 1, 1862, to remain in force -................ 109 by act of March 3, 1865..........1....1......................................... 113 duly which has become due and has been or ought to be returned, not to be remitted -..-. —-- 113 Rescue, attempt to, property, a misdemeanor........................................................ 25 Replevin not to lie against goods distrained.......................................................... 25 Retail dealers, license of........................................................................... 41 in liquors, license of................................................................. -41 Returns, to be prescribed by Commissioner.......................................................... 50 Revenue agents, appointment of...-............................................-.................... 3 officers to pay into treasury gross amount of all sums collected.-........................... 2 officers failing to pay over moneys on demand, to be sued................................... 28 Reviews, duty on.................................................................................. 60 Rivets, duty on -...........2............................................ 62 S. Sails, tents, shades, &c., duty on -.-6.................................................... 61 Salaries of United States officers, tax on............................................................ 85 Salaries, payment of prize money, to be treated as.................................................-.. 86 of Commissioner of Internal Revenue..-.................................................... 1 of deputy commissioner................................................................... 2 of revenue agent......................................................................... 3 of collectors — 12................................................ 12 of assessors.............................................................................. 10 of cashier...................................................-.................. 3 of revenue officers, not to be deducted from moneys collected.-.............................. 2 of inspectors............................................................................ —. 3 Saleratus and bi-carbonate of soda, duty on......................................................... 59 Sales, made with intent to evade the payment of tax, to be void-...................................... 112 proceeds of, how disposed of.................................................................51, 112 Salt, duty on. —. ——. —..-..-..-..-.......... —-----------------—...-... 61 Sarsaparilla waters, duty on........................................................................ 61 Savings bank, license.-........-.....-.-4..0.. —.-.. —.. —........... —. —------- 40 exempt from banker's license.-....................................................... 41 dividends and surplus gains, duty on...-............................................... 83 Schedule A —. ——....... —---...... —-- -.... —...7..1.............. —--------- - 71 B........................................................................................ (2 C ---—.-..1..... —-...........-............. —---—.-..-....... 106 Screws, duty on. —-......0..-............. —-... -..-........................... 60 Secretary of the Treasury may establish regulations where the law does not provide for collection....-.. 110 may allow additional compensation to assessors and assistants, in certain cases............... 11 may allow additional corepensalion to collectors, in certain cases............................ 13 to assign clerks to office of Commissioner of Internal Revenue -..............................- - 1 may designate depositories for the public moneys.......................................... 19 Seizure, notice of, to be given to Commissioner.....................................................-. 51 cause for.................................................................. 52 Shades, duty on..6............................................ 61 Sheathing mettle, yellow, duty on -........................................................ 68 Shell or other fish, license of peddlers of...-....................... 46 Sheep skins, dressed in the rough.......................................-............................ 63 finished............................................................................... 63 Sheep, slaughtered, duty on -7......................................... 2 for one's consumption, exempt..-................................................. 72 128 INDEX. Page. Sheep for the pelts, duty on-......................................... list of, to be rendered to assistant assessor -...-.....7...2................................. Skins, dressed in the rough......................................................................... 63 finished.................................................................................... 63 Shingles, exempt ----—.. —------.-... —-—. —-.. —-- -----—. —--------------—...-..... 69 Ships, &c., duty on-................................................................................ 61 Shooks, exempt --------—. —. —-6 —. —-----------—. —-----—. ——....-..... —---- ------ - 69 Shot, duty on. —- ---—....... —--- --—.. —. —--—. —--—.6 —. —.- -. - -.3-............... 63 Slackwater corporations' bonds, duty on, interest of — -.5..5...................... 85 dividends and surplus gains, duty on -..... —-.- ---—. -.- -.... 85 Slaughtered animals, duty on....................................................................... 7Slate, duty on..................................................................................... 61 Snuff, duty on................ —....65 no drawback ono - -- --- ------- ---------------------- ---- ---- no drawback on............................................................................. 107 (See Tobacco.) Soap, soft -------------------------------------------- 60 Castile, &c., duty on......................................................................... 60 fancy.. —.. —.......6-................ —--—.0 —-... —-------—.- —.-. 0 Soda, bi-carbonate of, duty on.................................................... 59 waters -61 Speller, duty on —-----------— 63 —---------------------------- 61 Spelter, duty on................................................................................... 63 Spices, ground, duty on.......9................................................................... 59 Spars and masts, duty on-.......................................................................... 61 Spirits, distilled, duty on-. -.......................................................................30 no drawback on................................................................... 107 no right conferred by act, to sell.-........................................................... 41 Stage coaches, duty on receipts of.................................................................. 72 Stallions and jacks, license for..-................................................................. 47 St-ap duties, former acts in force until August 1, 1864.............................................. 93 official instruments issued by United States officers exempt from-........................ 94 see Schedule B...................................................................... 102 see Schedule C -..10.. ——...-... ——. —. —------- ----—. —. —-—.. — ---—. —-.- - - 106 exemptions from.................................................................106,1 97 Stamps, record of instruments without, to be void.................................................... 94 no instrument void for want of particular......................................... —..-..... 94 proprietary, not to be used for other purposes —..............................-....... 94 penalty for forging or counterfeiting........................................................ 94 selling vellum, &c., with forged-................................................ 94 knowingly using such.-......................................................... 94 failure to cancel................................................................ 95 issuing instruments without..................................................... 96 may be affixed on payment of penalty and duty............................................ 96 where omitted by accident or mistake, penalty may be remitted..............................,96 owners of proprietary articles may furnish designs or dies for-................................ 95 instruments not appropriately stamped cannot be used in evidence -............................-98 penalty for preparing drugs, &c., for sale or consumption without............................ 99 cannot be removed from articles in Schedule C when once affixed -.-.-. —.... —-------------- 99 cordials, &c., if not stamped, to be subject to regulations of Secretary...: -..'............. — 100 persons offering for sale articles in Schedule C regarded the manufacturer ---—. —---—. —----- O1 moneys from sale of, to be paid into treasury................................................ - minode of cancelling......................................................................... 95 Commissioner may prescribe additional method............................................. 95 nnstamped instruments to be invalid..-............................................... 96 bills of exchange drawn out of, but payable in, United States, to be stamped before acceptance. 96 bounty and pension papers, exempt....................................................... 97 insurance against accidental injury, exempt-....................................... 97 certificates of measurement or weight of wood, coal, &c., exempt............................ 97 deposit notes of mutual insurance companies, exempt........................................ 97 acknowledgment of deed, exempt.......................................................... 97 indorsement of negotiable instruments, exempt.............................................. 97 warrant of attorney accompanying stamped bond or note, exempt —....................... — 97 bond, or note and mortgage, but one stamp................................................. 97 Commisioner authorized to sell............................................................ 97 commission allowed on sale of.............................................................. 97 allowance for spoiled or destroyed.......................................................... 97 manufacturers of matches may be supplied with, without prepayment —.. —-.. ------- 98 instruments may be presented to collectors, to decide on stamps required...................... 98 heretofore issued not to be void if subsequently stamped -......-... -------. 98 executed abroad to be used in United States to be stamped by party using........ 99 Commissioner to furnish to certain officers, for sale-.......................................... 01 may require bond of such officers........................................................... 102 collector to supply deputies and sell to other persons..................- 1. Sttarch, duty on. —------—.. —-—... —----—...-...... —-....59 State law not to relieve persons from license duty -........................ 0 to include Terrritories and District of Columbia.-.............................................. IL3 process of attachment, &c., to continue in force..... — -... —-.- -.-......................- 26 Stationery, blank books, and postage, assessors and assistants to be allowed for. —---.- -- -.-.- -..... 11 collectors to be allowed for. —..- -.-...................... —--- 12 Steam-engines, duty on-............................................................................ 63,61 Stay of proceedings in State court-.................................................................. 6 Steamers and vessels furnishing food and lodging to passengers, license of —................. —-------- 44 Stcetmboats, duty on gross receipts of.. —...................................................... —-- 7 2 monthy return to be made..7........................................ 75 payment to be made to the collector.................................................... 75 Steel, duty on....-... —2..... —.-.... — - - - - - —.6. Stereotypers, productions of, duty on............................................................... Stoves, tax o n....................................................................................manufacturers, not required to take additional license to peddle their own..................... 45 INDEX. 129 Page. Stone, building, duty on........................................................................... 61 monumental, duty on....................................................................... 61 Substitute brokers, license of....................................................................... 48 Substitutes, duty on............................................................................... 48 Succession, what constitutes...-............................................ 88 increase of benefit accruing by death to be deemed a........................ 89 persons taking jointly.................................................................. 89 disposition of realty with reservation of benefit for life to be deemed....................... 89 deed of gift to confer.................................................................... 89 duties on............................................................................... 89 devise of real estate to take effect presently deemed a.. —-.. —-—.................. - 89 where interest passes by reason of draft, but one duty to be paid......................... 90 if alienated before possession, duty to be payable, by whom.............................. 90 trust for charitable purposes in certain cases to be deemed................................ 90 duty when payable..................................................................... 90 interest in moneys arising from sale of real estate to be deemed —. ——................ 91 personal property to be used in purchase of realty to be deemed. —---—.-....... 91 no allowance to be made for contingent incumbrance..................................... 91 duties to be repaid in certain cases........................................................ 91 Secretary of the Treasury to refund............................................ 91 Commissioner may compound duties in certain cases............................... 91 commute duties in certain cases.................................. 92 duty to be a lien for five years.......................................................... 92 separate assessment to be made on separate tracts.............................. 92 return to be made by successor..-...,....-..-..-......................... 92 assessment to be made on default........................................................ 93 expenses of assessment to be added........................................ 93 penalties for default.................................................................... 93 successor may appeal from assessment.................................. 93 "real estate" what included in the term................................................. 88 how duties to be collected............................................................... 93 " successor and predecessor," who denoted by the terms.................................. 88 interests of successors in personal property subject to tax............. —-------—...... 91 when allowance to be made in succession for incumbrance......................... 91 successor chargeable with duty only as he receives his................................ 91 duty to be a first charge on interest of successor......................................... 92 successor to give notice to assessor or assistant of his liability to duty................... 92 successor failing to give notice or deliver account subject to penalty of 10 per cent....... 93 Sugar, brown, not above No. 12, duty on. —-----—...-..... —.. —...... -........... 59 clarified, above No. 18, duty on.............................................................. 59 made into candy, duty on................................ 59 refiners, duty on sales of.................................................................... 59 Summons and other writs, exempt, when............................................... 106 Suits in State courts may be removed to United States courts........................................ 25 Surgeons, license of.... —.. —............................... - - - - 47 Swine, slaughtered, duties on................................... for one's consumption, exempt.............................................................. 72 list to be rendered to assistant assessor....................................................... 72 T Tapes cut for hoop-skirts, exempt.................................................................. 69 Tax, mode of assessment and collection to be prescribed by Secretary in certain cases............. 110 Telegraph companies, duty on receipts of........................................................... 74 monthly return to be made by................................................ 75 payment to be made to collector......................................... 75 Textile fabrics, duty on................................................................... 64 Tents, duty on.................................................................................... 61 Theatres, duty on receipts of.................................................................. 74 monthly return to be made by............................................................ 75 museums and concert halls, license of..................................................... 46 pa;yment to be made to collector.......................................................... 75 Thread, duty on................................................................................... 64 Tiles, draining, duty on................................................................... 61 Timber, partially wrougiht andI unfinished, exempt.............................................. 69 Tin-foil, manufacturer or vender of, to render statement when required by the assessor................ 55 Tobacco, not otherwise provided for.-...-.. -...-... —.. -. — - -...65-..-............. 65 Tobacco, snuff, and cigars, domestic and imported may be transferred to bonded warehouse......... 55 may be removed from such warehouse to another......................... 55 may be withdrawn for export or consumption............................ 55 no dirawback on —... ——..-. -. —.................... 107 to be inspected......................................................... 55 fees for to be paid by owner ---------—.................... ----- 55 manufactured upon commission.................................. 54 penalty for receiving trom person who has no permit....................................... 56 snuff, and cigars, penalty for fraudulent marking, or attempt to evade duties on -........... 56 to be forfeited if sold or possession parted with by manufatcturer or importer before inspection. —-.. —- -............. —-. —...... 56 account of, to be kept by inspector.......-...........................,~X penalty for purchasing or selling in franud of the revenue................. 56 manufacturers ot, to make additional statement......................... 5:I to take out permit...................................... o3 permit to be kept in a conspicuous place................ 5:3 to give intlormation of change or removal............... 53 penalty for tiilure to take permit.-.............. 54 record to be kept by assistant rassessor.................. 54 may secure tax of owner............................. 5 130 HEX. Page. Tobacco, snuff, and cigars, manufacturers of, to furnish inventory annually......................... 54 to keep books in form prescribed by Commissioner...... 54 to make return and pay duties monthly.- -................ 55 to be licensed.......................................... 56 to give bond before taking license...- ---------—... — 56 distraint may be made on one day's notice.............. 55 duty on................................................ 65 Tobacconists, license of............................................................................ 46 when exempt from license tax........................................................ 46 Toll-road, ferry, or bridge, duty on gross receipts of...........................................-..... 72 Ton, 2,000 pounds to constitute a.-............;................................................... 62 Transportation bonds, spirits, &c., to be inspected, &c., before removed under.........................,,, 33 to be removed under, to bonded warehouse........................ 33 Trust companies' dividends and surplus gains, duty on............................................... 83 Turnpike companies' bonds, duty on interest on..................................................... 85 dividends and surplus profits, duty on.......................................... 85 Turpentine, spirits of, duty on..................................................................... 58 U. Umbrellas and parasols, duty on......................... -. 60 Uncollectible taxes................................................................................. 19 United States, goods purchased for use of, exempt........................................ 69 V. Value of goods, how to be estimated................................................................ 52 Varnish, duty on................................................................................... 60 Vegetables, preserved, duty on..................................................................... 60 Vessels paying tonnage duties exempt from tax on gross receipts..................................... 73 W. Water pipes, earthen and stone, duty on............................................................ 61 Whiskey. (See Distilled spirits) Washers, duty on.................................................................................. 62 White lead, duty on............................................................................... 60 Wholesale dealers, license of....'.. 41 not for less amount than sales of previous year.......................... 41 Wholesale dealers in liquors, license of...................................... —...................... 41 Will, probate of, stamp duty on.................................................................... 105 Wine made of grapes, duty on..................................................................... 64 rectified or mixed, duty on................................................................... 64 Witnesses may be summoned by assessor................................,,............................ 9 Woodenware, manufacturers of, not required to take additional license to peddle their own wares 45 Writs, stamp duty on...............-................................. 105 of execution may be executed in any State.............................................. 29,. Yachts, annual tax on........................................................................ 71 Yarn, duty on..................................................................................... 64 Zinc, oxide of d on. 60 Zinc, oxide of, duty on.................. 60