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sand dollars, appropriated to complete the capitol in New Mexico, by the second section of an act of congress approved June twenty-five, eighteen hundred and sixty, and the sum of fifty thousand dollars, appropriated for military roads in New Mexico, by act of congress, approved March two, eighteen hundred and sixty-one, be, and the same are hereby, credited to the Territory of New Mexico in payment of the direct annual tax of sixty-two thousand six hundred and fortyeight dollars levied upon said Territory under the eighth section of an act of congress approved_August five, eighteen hundred and sixtyone, to be taken up on account of said direct tax under said [avt) as the same may fall due to the United States from said Territory.

Sec. 119. And be it further enacted, That so much of an 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, 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 sixty-five, when the same shall be in full force and effect.

GALUSHA A. GROW, Speaker of the House of Representatives.

SOLOMON FOOT,

President of the Senate pro tempore. Approved July 1, 1862.

ABRAHAM LINCOLN. N. B.-In section twenty-five of the act of March 3, 1863 (ante, p. 1), the words “ except in cities," after the word "granted," was accidentally omitted by the enrolling clerk. It may be doubtful whether these words can be deemed a part of the act.

II.

CHAP. CLXXXVII.-AN ACT to impose an additional duty on

sugars produced in the United States.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in addition to the duties imposed by the acto entitled "An act to provide internal revenue to support the Government, and to pay interest on the pub. lic debt," approved July first, eighteen hundred and sixty-two, on all brown, muscovado, or clarified sugars produced directly from the sugar cane, there shall be levied, collected, and paid under the provisions of said act, upon all such sugars . produced in the United States, a duty of one cent per pound; and such additional duty, and the duty specified in the act aforesaid, shall be levied, collected, and paid [on] all such sugars, not manufactured for consumption in the family of the producer, in the hands of the producer or manufacturer thereof, or of his agent or factor, on the day of the approval of this act by the president: Provided, That within States or parts of States declared to be in insurrection, the said duties may be collected

in such manner, and by such officers as the president may direct, until the insurrection so declared shall cease or have been suppressed.

SEC. 2. And be it further enacted, That the provisions of this act shall not apply to sugar manufactured from sorghum.

Approved July 16, 1862.

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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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the assessors, assistant assessors, collectors and deputy collectors, appointed, or who may be appointed, under the provisions of 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 all subsequent acts in relation thereto which have been or may be enacted, are hereby authorized and empowered to administer oaths or affirmations in all cases where the same are or may be required by the acts as aforesaid: Provided, That no fees shall be charged or allowed therefor.

SEC. 2. And be it further enacted, That the commissioner of internal revenue shall be authorized and empowered, and hereby is authorized and empowered, to furnish and supply the assistant treasurers or collectors of the United States at San Francisco, State of California, and Portland, State of Oregon, with adhesive stamps, or stamped paper, vellum, or parchment, according to the provisions of the internal revenue laws referred to in the preceding section, under such regulations and conditions as he may from time to time prescribe, and without requiring payment in advance therefor, anything in existing laws to the contrary notwithstanding: Provided, That no greater commission shall be allowed than is now provided for by law.

Sec. 3. And be it further enacted, That no instrument, document, writing, or paper of any description, required by law to be stamped, shall be deemed or beld invalid and of no effect 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 been duly affixed and used thereon : Provided, That the provisions of this section shall not apply to any stamp appropriated to denote the duty charged on proprietary articles.

SEC. 4. And be it further enacted, That all official instruments, documents, and papers, issued or used by the officers of the United States Government, shall be, and hereby are, exempt from duty.

SEO. 5. And be it further enacted, That the ninety-fifth section of an act entitled “An act to provide internal revenue to support the Gov

ernment and to pay interest on the public debt,” approved July first, eighteen hundred and sixty-two, be so amended that no instrument, document, or paper made, signed, or issued prior to the first day of March, Anno Domini eighteen hundred and sixty-three, without being duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, sball, for that cause, be deemed invalid and of no effect: Provided, That no instrument, document, writing, or paper, required by law to be stamped, signed, or issued, without being duly stamped prior to the day aforesaid, or any copy thereof, shall be admitted or used as evidence in any court until a legal stamp or stamps, denoting the amount of duty charged thereon, shall have been affixed thereto, or used thereon, and the initials of the person using or affixing the same, together with the date when the same is so used or affixed, shall have been placed thereon by such person. And the person desiring to use any such instrument, document, writing, or paper, as evidence, or his agent or attorney, is authorized in the presence of the court to stamp the same as hereinbefore provided. And section twenty-four of an act entitled “An act increasing, temporarily, the duties on imports, and for other purposes," approved July fourteen,

Anno Domini eighteen hundred and sixty-two, is hereby repealed. 21 Approved December 25, 1862. thin asl nese esld real a eJune 30/64

IV.

ORDER OF SECRETARY OF TREASURY POSTPONING THE

OPERATION OF THE LAW.

TREASURY DEPARTMENT, July 23, 1862. By authority of a joint resolution of the congress of the United States, approved on the seventeenth day of July instant, notice is hereby given that the first day of September next is fixed and determined upon as the day on which the “act to provide internal revenue to support the Government and to pay interest on the public debt" shall be put into practical operation; and any act or thing which in said act is required to be done on or before the first day of July or August, in the year eighteen hundred and sixty-two, shall be done on or before the first day of September, eighteen hundred and sixty-two; and all parts of said act having reference to said dates of the first days of July and August, eighteen hundred and sixty-two, shall be taken and construed as having reference to the first day of September, eighteen hundred and sixty-two.

Collectors and assessors will be appointed, and whatever other things may be necessary to put the act into practical operation, will be done before the date fixed by this notice.

SALMON P. CHASE,

Secretary of the Treasury.

ADDITIONAL DECISIONS AND REGULATIONS OF THE

COMMISSIONER.

INSTRUCTIONS TO COLLECTORS IN REFERENCE TO PROCESS FOR THE COLLEC

TION OF TAXES, AND PROSECUTIONS FOR FINES AND PENALTIES. In answer to the various questions addressed to this office in reference to the construction of several clauses of the excise law, touching the modes of proceeding for the collection of duties, and the enforcement of fines and penalties, the commissioner has prepared the following instructions:

General Provisions. Section 31 is the general enabling clause of the excise law. It authorizes suits for the collection of taxes, and prosecutions for fines, penalties, and forfeitures, to be brought by the collector, or the deputy collector, in the name of the United States, or of the collector of the district, in any circuit or district court of the United States, or in any other court having competent jurisdiction.

Under this clause, there is no doubt that suits may be brought in State courts, and before magistrates having jurisdiction of the amount in issue. Collectors, however, can use their own discretion in the matter, and select whichever court they think will most speedily enforce the collection of taxes, fines, and penalties. In case of resort to the courts of the United States, the suits and prosecutions will be conducted by the district attorneys of the United States. In the absence of general instructions to the district attorneys, application will be made, in special cases, to this office, soliciting instructions from the attorney general.

Aside from such suits in the United States courts, and the special provisions of the law in certain sections, the services of United States marshals and attorneys are not required ; nor does the excise law make any provision for the employment or payment of counsel.

The other principal “general provisions” of the law are contained in sections 6, 7, 8, 9, 11, 15, 19, 20, 21, 27, 28, 35, and 114. Special attention is directed to section 114, under which persons having taxable property in possession in fraud of the law may be summarily dealt with.

Collections. The duties on the annual, monthly, and other lists, are to be collected in the manner following, viz.:

The annual collection list of a district, when completed, must be advertised as a whole, and not in parts.

Deputy collectors, as well as collectors, may give notice that duties “have become due and payable, and state the time and place at which they will attend,” &c., and may themselves attend at the time and place in person.

Collectors may give notice that they will receive taxes in person at several different places, at different times, in each county, or by themselves and deputies at different places at the same time.

I. Annual lists. With regard to all persons named in the annual lists who shall neglect to pay, according to the notice of time and place given by public advertisement and four posted notifications (sec. 19), it is the duty of the collector, within twenty days after such neglect, to make a demand personally, or at the dwelling or usual place of business of such persons, resident or named as resident in his division, for payment of said duties or taxes, with ten per centum additional upon the amount; and, in the case of corporations, demand will be made at the office of the treasurer, and a notice served upon him or upon the president of such corporation.

The ten per centum penalty, prescribed in section 19, attaches only to the lists of which notice is given by advertisement and four posted notifications ; done but annual lists are required to be advertised in that manner; and no extra per centum is to be added to monthly, quarterly, or other lists, except as specially provided in sections 46, 55, 80, 88, and 92. The penalty must be added when incurred.

In case the annual duties, advertised as above mentioned, shall not be paid within ten days from and after the personal demand therefor aforesaid, the collector shall proceed to collect said duties or taxes, with ten per centum additional, as aforesaid, by distraint, as hereinafter directed.

II. Monthly and other lists. As to monthly lists, containing taxes or duties on manufactures (sections 69 and 72), on auction sales (section 76), on slaughtered cattle, &c. (section 79), and on receipts of railroads, &c., for transportation, &c. (section 80), the collector or his deputy is to make collection of the assessment of the preceding month, between the twentieth and last days of the month in which the list is received for collection ; and each collector will then forth with make out and return to the commissioner a detailed list, on Form 221, according to instructions in Series 1, No. 2.

Under sections 76, 79, and 80, the duties are required to be paid to the collector at the time of rendering the monthly list. If they are not then paid, the persons owing the same are liable to distraint without further notice. And they also immediately incur the pepalties severally prescribed in those sections, which may be sued for under section 31.

Yet, under the instructions above alluded to (Series 1, No. 2), ten days are allowed, after the lists are received, for the payment of the monthly taxes, as in the case of manufactures. But if the duties are not paid within the ten days, distraint may be made without further notice or demand.

In the case of the tax on receipts of railroads, &c. (section 80), if there is neglect or refusal to pay, within five days after demand, the

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