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THE

U. S. EXCISE LAW.

gelar DE

B ored Jun 3%64)

BOOK 1.-GENERAL PROVISIONS.
CHAPTER I. THE OFFICERS OF THE REVENUE.

II. THE ASSESSMENT.
III. THE COLLECTION OF THE TAX.
IV. ALLOWANCE AND DRAWBACK.
V. MISCELLANEOUS PROVisions.

CHAPTER I.

THE OFFICERS OF THE REVENUE.

ARTICLE 1. The commissioner of internal revenue.

2. The deputy commissioner.
3. The cashier of internal duties.
4. The assessors and their assistants.
5. Collectors and their deputies.

Inspectors of spirits.
7. Inspectors of tobacco.
8. Revenue agents.

ARTICLE 1.—THE COMMISSIONER OF INTERNAL REVENUE.

A bureau of internal revenue, with a commissioner at a salary of $4,000, is created in the treasury department. The commissioner is charged with preparing instructions, regulations, directions, forms, stamps, and licenses, and distributing them to the local officers; and his instructions and directions are binding upon the assessors and collectors, their assistants and deputies, in the performance of their duty under the act. He is required to give a bond, to be approved by the secretary and first controller of the treasury, in a sum not less than $100,000.

The present incumbent of the office is the Hon. Joseph J. Lewis, of Pennsylvania. The official regulations and decisions of the late Commissioner Boutwell, of Massachusetts, as well as of the present commissioner, are incorporated in this volume.

The complicated system of internal taxation, inaugurated by this act, being new and untried in this country, a large discretion is given to the commissioner in the superintendence of the bureau and the enforcement of the law. The decisions of the commissioner, therefore, though not conclusive, are of importance as indicating, at least, the probable requirements of the Government.

ARTICLE 2.—THE DEPUTY COMMISSIONER. By the amendatory act of March 3, 1863, the office of deputy commissioner is created, with a salary of $2,500. The deputy commissioner acts in the absence of the commissioner, and is charged with such duties as the secretary of the treasury may prescribe. + ($ 19, p. 214.)

ARTICLE 3.-CASHIER OF INTERNAL DUTIES. A cashier of the internal duties is provided for by the amendatory act, at a salary of $2,500. It is his duty to take charge of the moneys received in the office of the commissioner of internal revenue, and perform such duties as may be assigned to his office by the commissioner. Before entering upon his duties as cashier he must give a bond, with sufficient 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 is to be deposited with the first controller of the treasury. (Act of March 3, '63, § 21, p. 215.)

ARTICLE 4.-ASSESSORS AND ASSISTANTS. The area of the country is divided into collection districts by the president (corresponding, in most cases, to the congressional districts), for each of which he nominates an assessor and a collector.

The assessor subdivides the collection district into assessment districts, for each of which he appoints an assistant.

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