Cotton from States in insur- SEC. 177. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any State in insurrection against the government, the assessor or assistant assessor shall immediately assess the taxes due thereon, and shall, without delay, return the 184, §§ 1 to 8. Post, p. 636. same to the collector or deputy collector 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 assessment shall be made: Provided, That all cotton Cotton sold for sold by, or on account of, the government of the United States shall be the United States free and exempt from duty at the time of and after the sale thereof, and duty. 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. to be free of Foreign con from income tax, SEC. 178. That consuls of foreign countries in the United States, who are not citizens thereof, shall be, and hereby are, exempt from any income suls to be exempt tax imposed by this act which may be derived from their official emolu- when, &c. ments, 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. Penalty for article SEC. 180. That if any person liable and required to pay any tax upon any article, goods, wares, merchandise, or manufactures, as herein pro-selling to tax bevided, shall sell, or cause or allow the same to be sold, before the tax to fore tax is paid. 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 therefor, unless the same shall have been bona fide transferred to the hands of an innocent holder, shall be entirely void, and 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 for expenses of internal revenue acts. Collectors to agents. SEC. 181. 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. And it shall be the duty of the collectors of internal revenue, as the Secretary may direct, to act be disbursing 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. Word "State" to include "Territories," and District of Columbia. Stat. at Large, Vol. XIII. p. 469. 1864, ch. 173. Number of agents. Assessors to appoint assist ants. Commissions of collectors. Vacancy in office of collector. Oaths. Coal oil may be placed in warehouse, &c. Manufacturers. SEC. 182. That wherever the word State is used in this act, it shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out the provisions of this act. No. 10. - MARCH 3, 1865. CHAP. LXXVIII. An Act to amend an Act entitled "An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes," approved June thirtieth, eighteen hundred and sixty-four. Be it enacted, &c. That the act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, be, and the same is hereby, amended as hereinafter set forth, namely: - That section four be amended by striking out the word "five," and inserting in lieu thereof the word "ten.” 66 That section eight be amended by striking out, after the words " within each of which the," the words " Secretary of the Treasury, whenever there shall be a vacancy, or the public interest 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 inserting in lieu thereof the words "assessor, whenever there shall be a vacancy, shall appoint, with the approval of said commissioner, one or more assistant assessor[s], who shall be a resident of such assessment district." That section twenty-five be amended by inserting after the words "four hundred thousand dollars," the words "and not exceeding one million of dollars, and one eighth of one per centum on all sums above one million of dollars; " by inserting after the words "reasonable charges for," the word "advertising;" and by striking out all of the first proviso; and by striking out the word "further" in the second proviso. That section thirty-eight be amended by striking therefrom the words "thirty-five," and inserting in lieu thereof the words "thirty-six." That section forty be amended by inserting after the words "appointment of a successor," the words: "Provided, That in case it shall appear to the Secretary of the 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." That section fifty-two be amended by inserting before the words "That all assessors," the words "And be it further enacted; " by inserting after the word "deputies," the words "revenue agents ;" and by striking out after the word "charged” the word "and," and inserting in lieu thereof the word "or." That section sixty-one be amended by striking out after the words "and all," the words "refined coal oil," and inserting in lieu thereof the words "distilled or refined coal oil, distillate benzoin or benzole ;" also by inserting after the word "warehouse," and before the words "and no drawback," the following words, "and the same fees shall be paid for exports as are charged to exporters for like services in the custom-house; " and by inserting after the words "redistilled," and before the words "for export," the words " or canned." That section eighty-three be amended by inserting after the words "within his district, monthly," the words "within ten days from the twentieth day of each month," and by inserting after the words “such duties within" the word "said," and by striking out after the words "ten days," following the words " after demand in writing delivered to him in person, or left at his house or place of business, or manufactory, or sent by mail." 66 That section eighty-four be amended by striking out the words "eightyfirst" and inserting in lieu thereof the words "eighty-second," and by striking out the words "eighty-fourth," and inserting in lieu thereof the words "eighty-fifth." That section ninety-six be amended by inserting after the words "con- Cider and cidercentrated milk," the words " cider and cider-vinegar, and sugar or molas- vinegar. ses made from other articles than the sugar-cane; " by striking out after the words" use exclusively," the words "materials prepared for the manu facture of hoop-skirts exclusively, and unfit for other use, such as," and Hoop-skirts. inserting in lieu thereof the word" and," and by striking out the words "for joining hoops together," and inserting in lieu thereof the words "used in the manufacture of hoop-skirts." That section one hundred and five be amended by striking out, at the end thereof, the words "for the quarter then next preceding." That section one hundred and nine be amended by striking out, after the words "one hundred and," the word "two," and inserting in lieu thereof the word "three." See 1866, ch. That section one hundred and twenty-five be amended by striking therefrom the word "and," following the word "custody," and inserting in lieu 184, § 9. Succession to That section one hundred and thirty-three be amended by adding, at the end thereof, the following words: "Provided, That no duty shall real estate. 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 prede cessor." 66 That section one hundred and thirty-five be amended by striking therefrom the word "extension," and inserting in lieu thereof the word tinction." ex That section one hundred and forty-nine be amended by striking out the word "assment," and inserting in lieu thereof the word " assessment." That section one hundred and sixty be amended by inserting before the Stamp duty not word "injury" the word "accidental," and by striking out the words required on, &c. "while travelling;" also by striking out after the words " nor on certifi cates," the word "or," and inserting in lieu thereof the word "of;" and by striking out the words "other articles," and inserting in lieu thereof the word "hay." That section one hundred and sixty-seven be amended by striking out the word "or" where it occurs the second time, and inserting after the word "sell" the words "expose for sale." That section one hundred and sixty-eight be amended by striking out Matches, &c. the words "lucifer or friction matches and cigar-lights or wax tapers." not to be made in bonded ware That "Schedule B," preceding section one hundred and seventy-one, house. be further amended by striking out the word "lease" in the proviso in the clause taxing "mortgages," &c.; and also by adding to said proviso the following: "And provided further, That upon each and every assign- Assignment of ment 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 assignment equal to that imposed upon the conveyance of land for similar consideration or value." lease. That section one hundred and seventy-one be amended by inserting Drawback. before the words "refined coal-oil," the words "crude petroleum or rockoil;" and after the words "all descriptions," by inserting the words "bullion, quicksilver, lucifer or friction matches, cigar-lights, and wax tapers." Amounts col SEC. 3. That from and after the thirtieth day of June, eighteen hundred and sixty-five, the gross amount of all duties, taxes, and lected, &c. to be paid into the revenues received or collected by virtue of the several acts to provide treasury daily, internal revenue to support the government and to pay the interest without deducon the public debt, and of any other act or acts that may now or hereafter be in force connected with the internal revenues, shall be paid by the officers, collectors, or agents receiving or collecting the same, daily tion. into the 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 those derived from the sale of stamps, shall be paid into the treasury of the United States by the party making such Certificate of payment; and a certificate of such payment stating the name of the depayment. positor 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 the Treasury may deem it proper, he may extend the time for making such payment, not exceeding, however, in any case, the period of one month. Proviso. Appropriation for expenses of carrying the act into effect. SEC. 4. That so much money as 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 treasury not otherwise appropriated. And it shall be the duty of Certain collec- such of the collectors of internal revenue as the Secretary of the Treastors to disburse ury may direct to act as disbursing agents to pay the aforesaid 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. without pay. Existing State banks to be preferred until, &c.; in applying to banks. 1864, ch. 106. SEC. 7. That any existing bank organized under the laws of any State, having a paid-up capital of not less than seventy-five thousand dollars, which shall apply before the first day of July next for aubecome national thority to become a national bank under the act entitled "An act to provide a national 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 for any bank or banking association organized under State laws, and having branches, the capital being joint and assigned to and 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. Proviso. Lucifer matches, &c. may be transferred to bonded warehouse. Withdrawal. SEC. 11. That lucifer or friction matches, and cigar-lights and wax tapers, may be transferred, without payment of duty, directly from the place of manufacture to a bonded warehouse established in conformity with law and 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 removal 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 drawback shall in any case be allowed upon any lucifer or friction 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. No drawback. penalty. Managers of lotteries to keep books, &c. SEC. 13. That all persons and every person who shall engage or Lottery dealers be concerned in the business of a lottery dealer without having first without license; obtained a license so to do, under such rules and regulations as shall be prescribed by the Secretary of 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, subject, nevertheless, to the provisions of law relating to erroneous assessments, and shall, on 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 proprietors, and their agents, to keep, or cause to be kept, just and true 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 vender Penalty for reunder this act, who shall refuse or prohibit such inspection of his or their fusing inspecbooks, as aforesaid, shall pay a penalty of one thousand dollars, or suffer imprisonment for a term not exceeding one year for every such offence. SEC. 16. That all provisions of any former act inconsistent with the provisions of this act are hereby 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 the same shall be collected and paid, and all fines and penalties heretofore incurred shall be enforced and collected, and all offences heretofore committed shall be punished as if this act had not been 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. tion. Repealing clause. Saving of duties imposed and of fines, &c. in curred. SEC. 17. That the privilege of purchasing supplies of goods imported Supplies for the United States from foreign countries for the use of the United States, duty free, which may be purnow does or hereafter shall exist by provision of law, shall be extended, chased duty free. 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. 18. That this act shall be in force and effect on and after the first When act takes effect. day of April, in the year eighteen hundred and sixty-five, unless otherwise provided by this act. enue. SEC. 20. [That the Secretary of the Treasury may, at any time prior to the first Clerks in office day of July, eighteen hundred and sixty-six, assign to the office of the commissioner of commissioner of internal revenue such number of clerks as he may deem necessary, or the exigencies of internal revof the public service may require ;] and the privilege of franking all letters and Franking documents pertaining to the duties of his office, and of receiving free of privilege. postage all such letters and documents, is hereby extended to said com missioner. |