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No. 6. ·JULY 1, 1862.

Stat. at Large, CHAP. CXIX. — An Act to provide Internal Revenue to support the Government and to Vol. XII. p. 432. pay Interest on the Public Debt.

Office of com

ternal revenue,

created.

Be it enacted, &c. That, for the purpose of superintending the collecmissioner of in- tion of internal duties, stamp duties, licenses, or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby created in the Treasury Department to be called the office of the commissioner of internal revenue; and the President of the Commissioner, United States is hereby authorized to nominate, and, with the advice and appointment. consent of the Senate, to appoint, a commissioner of internal revenue. (Residue of 1st section repealed by act of 1864, ch. 173, § 173.)

Convenient collection districts

to be made. Assessor and collector for each Any State, &c.

district.

SEC. 2. That, for the purpose of 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 with the advice and consent of the Senate, to appoint an assessor and a collector for each such district, who shall be residents within the same: Provided, That any of said States and Territories, and the District of Columbia may, if the President shall deem it proper, be erected into and included in one district: Provided, That the number of districts in any State shall not exceed the number of representatives to which such State shall be ber of districts in entitled in the present Congress, except in such States as are entitled to any State. 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: And provided further, That in the State of California the President may establish a number of districts not exceeding the number of Senators and Representatives to which said State is entitled in the present Congress.

may make one district.

Limit to num

California.

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INCOME DUTY.

[SEC. 89. That for the purpose of modifying and re-enacting, as hereinafter provided, 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 fifth of August, eighten hundred and sixty-one, as relates to income tax; that is to say, sections forty-nine, fifty, (except so much thereof as relates to the selection and appointment of depositaries,) and fifty-one, be, and the same are hereby, repealed.]

SEC. 119. 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.

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Stat. at Large, Vol. XII. p. 713. 1862, ch. 119.

Deputy commissioner of internal revenue.

CHAP. LXXIV.-An Act to amend an Act entitled "An Act to provide Internal Revenue to support the Government and pay Interest on the Public Debt," approved July first, eighteen hundred and sixty-two, and for other Purposes.*

SEC. 19. That the President shall appoint in the Department of the Treasury, by and with the advice and consent of the Senate, a competent person, who shall be called the deputy commissioner of internal revenue,

*All of this act excepting above provisions was repealed by act of 1864, ch. 173, § 173, and act of 1866, ch, 184, § 64,

Salary and
Deputy com-

duties.

who shall be charged with such duties in the bureau of internal revenue as may be prescribed by the Secretary of the Treasury, or as may be required by law, and who shall act as commissioner of internal missioner. 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. 20. That the Secretary of the Treasury may appoint not ex- Revenue ceeding three revenue agents whose duties shall be under the direction agents, their number, duty, of the Secretary of the Treasury, to aid in the prevention, detection, and and salaries. punishment of frauds upon the revenue, who shall be paid such compensa- See 1864, ch. tion as the Secretary of the Treasury may deem just and reasonable, not 1865, ch. 78, § 1. exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue.

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[No. 4.] Joint Resolution to provide for the Printing annually of the Report of the Commissioner of Internal Revenue.

Be it resolved, &c. That it shall be the duty of the superintendent of the public printing annually to print, for the use of the commissioner of internal revenue, one thousand copies of his report to the Secretary of the Treasury.

CHAP. CLXXIII.

No. 9. JUNE 30, 1864.

An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes.

173, 4, and

Stat. at Large, Vol. XIII. p. 400.

Report of commissioner of in

ternal revenue to be printed.

Stat. at Large, Vol. XIII. p. 223.

Commissioner

nue.

Salary.

Duty.

Be it enacted, &c. That, for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes, imposed by this act, of internal reveor which may hereafter be imposed, and of assessing the same, the commissioner of internal revenue, *** shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, 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. He may also contract for or procure the printing of requisite forms, decisions, Printing. regulations, and advertisements; but the printing of such forms, decisions, and regulations shall be done at the public printing-office, unless the public printer shall be unable to perform the work.

GENERAL PROVISIONS.

Authority.

Commissioner

to render accounts.

SEC. 2. That it shall be the duty of the commissioner of internal revenue to pay over daily to the treasurer of the United States all public to pay over moneys which may come into his possession, for which the treasurer shall moneys daily; give proper receipts and keep a faithful account; and at the end of each month the said commissioner shall render true and faithful accounts of all public moneys received or paid out, or paid to the treasurer of the United States, exhibiting proper vouchers therefor, and the same shall be received and examined by the fifth auditor of the treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon; and the said commissioner, when such accounts are settled as herein provided for, shall transmit a copy thereof to the Secretary of the Treasury. He shall at all times submit to the Secretary of the Treasury and the

Bond.

Deputy commissioner. Salary and duty.

Revenue agents, their duty and pay. See 1865, ch. 78, § 1.

Inspectors.

Pay.

Cashier of internal revenue. Salary, duty, bond.

Act of 1862, ch. 119, § 2, to remain in force.

comptroller, or either of them, the inspection of moneys in his hands, and shall, prior to the entering upon the duties of his office, execute a bond, with sufficient sureties, to be approved by 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 public moneys which may come into his hands or possession, and for the safe-keeping 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, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct.

SEC. 3. That the deputy commissioner of internal revenue, whose an nual salary shall be twenty-five hundred dollars, shall be charged with such duties in the bureau of internal revenue as may be prescribed by the Secretary of 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. That the Secretary of the Treasury may appoint not exceeding [five] revenue agents, whose duties shall be, under the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the 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 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. That the Secretary of the Treasury may appoint inspectors in any assessment district where in his judgment it may be necessary for the purposes of a 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 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. That the cashier of internal duties, who shall hereafter be called cashier of internal revenue, and whose annual salary shall be twenty-five hundred dollars, shall perform such duties as may be assigned to his office by the commissioner of internal revenue, under the regulations of the Secretary of the Treasury, and shall 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 shall be deposited with the first comptroller of the treasury.

SEC. 7. That the second section of an act entitled "An act to provide internal revenue to support the government and to pay interest on the Ante, p. 596. public debt," approved July one, eighteen hundred and sixty-two, shall remain and continue in full force; and the President is hereby author

* Changed to ten by act of 1865, ch. 78, § 1.

ized to alter the respective collection districts provided for in said section Collection disas the public interests may require.

tricts may be altered.

Assessment

SEC. 8. That each assessor shall divide his district into a convenient number of assessment districts, which may be changed as often as may be districts. deemed necessary, subject to such regulations and limitations as may be imposed by the commissioner of internal revenue, within each of which the [Secretary of the Treasury, whenever there shall be a vacancy or the public interest 1865, ch. 78, § 1. shall require, shall appoint, with the approval of the said commissioner, one assistant assessor, who shall be a resident of the district of said assessor;] and in case of a vacancy occurring in the office of assessor by reason of death or any other cause, the assistant assessor of 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.

SEC. 9. That before any collector shall enter upon 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 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, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe.

Assistant assessor for each district. Vacancy.

Collector's

bond.

Bond.

SEC. 10. That each collector shall be authorized to appoint, by an inDeputy collecstrument of writing under his hand, as many deputies as he may think tors. proper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the commissioner of internal revenue shall prescribe; and may require bonds or other securities and accept the same from such deputy; and each such deputy shall have the like authority, in every respect, to collect 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 responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act of deputy. done by any of his deputies whilst acting as such, and for every omission of duty.

Collector responsible for acts

Persons liable to tax to make

SEC. 11. That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, license, stamp, or returns to assisttax imposed by law, when not otherwise provided for, on or before the ant assessor. first Monday of May in each year, and in other cases before the day of levy, to make a list or return, verified by oath or affirmation, to the assistant assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, 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.

Instructions of commissioner

SEC. 12. That the instructions, regulations, and directions, as hereinbefore mentioned, shall be binding on each assessor and his assistants, binding upon and on each collector and his deputies, and on all other persons, in the assessor, &c. 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

sessors to make lists of owners

and to enumer

ate and value objects of taxation.

Assistant as act, direct and cause the several assistant assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, 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 to 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.

Assistant assessors to make

disclose.

SEC. 13. That if any person liable to pay any duty or tax, or owning, lists where ownpossessing, or having the care or management of property, goods, wares, ers neglect, but 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 aforesaid, then, and in that case, it shall be the duty of the officer to make such list or return, which being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person.

Penalty for disclosing false lists, neglecting to produce books, &c.

Property of absent owners, how assessed, &c.

Owners of property out of the districts in which

they reside, may made lists, &c.

SEC. 15. That if any person shall deliver or disclose to any assessor or assistant assessor appointed in pursuance of law any false or fraudulent list, return, account, 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 produce such books as aforesaid, shall neglect to appear or to produce 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. That whenever there shall be in any assessment district any property, goods, wares, and 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. That any owner or person having the care or management of property, goods, wares, and merchandise, articles or objects, not lying or being within the assessment district in which he resides, shall be permitted to make 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 Duty of assess- such person resides. And it shall be the duty of the assistant assessor ors in such cases. who receives any such list to transmit the same to the assistant assessor where such objects of taxation are situate, who shall examine such list; and if he approves the same, he shall return it to the assistant assessor

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