any pay which may be due to such assessor 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 negligently al13 July, 1866, § 9. lowed, as hereinbefore mentioned: Provided, That in calculating the commissions of assessors and collectors of internal revenue in districts whence cotton or distilled spirits are shipped in bond to be sold in another district, one-half the amount of tax received on the quantity of cotton or spirits so shipped shall be added to the amount on which the commissions of such assessors and collectors are calculated, and a corresponding amount shall be deducted from the amount on which the commissions of the assessors and collectors of the districts to which such cotton or spirits are shipped are calculated.

Taxes received

on cotton and dis

tilled spirits shipped in bond to be

divided in calculating commissions.

30 June, 1864, § 25.

Compensation of

collectors. Salary. Commissions.

19. That there shall be allowed to collectors, in full compensation 3 March, 1865, § 1. for their services and that of their deputies, a salary of fifteen hundred dollars per annum, to 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 further 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 Stationery, blank charges for advertising, stationery, and blank books used in the books, and post- performance of his official duties, 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 colSecretary may lector: And provided, That the Secretary of the Treasury be aulowance in certain thorized to make such further allowances, from time to time, as may be reasonable in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, or from other circumstances, it may seem just to make such allowances.

age.

make further al

cases.

30 June, 1864, § 26. 3 March, 1865, § 1.

20. That in the adjustment of the accounts of assessors and col13 July, 1866, § 9. lectors of internal revenue which shall accrue after the thirtieth of Fiscal year to be June, eighteen hundred and sixty-four, and in the payment of their ing accounts. compensation for services after that date, the fiscal year of the treasbe apportioned in ury shall be observed; and where such compensation, or any part case of two officers of it, shall be by commissions upon assessments or collections, and

observed in adjust

Commissions to

in same year.

shall during any year, in consequence of a new appointment, be due to more than one assessor or collector in the same district, such commissions shall be apportioned between such assessors or collectors; 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 Salaries and or collector. And the salary and commissions of assessors and commissions here- collectors heretofore earned and accrued shall be adjusted, allowed, and paid in conformity to the provisions of this section, and not

otherwise; but no payment shall be made to assessors or collectors an account of salaries or commissions without the certificate of the Commissioner of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of the delay.

No payment of salary or commissions to be made

Commissioner.

without certificate

nications of certain

21. That all official communications made by assessors to col- 13 July, 1866, § 65. lectors, assessors to assessors or by collectors to collectors, or by Official commucollectors to assessors, or by assessors to assistant assessors, or by revenue officers to assistant assessors to assessors, or by collectors to their deputies, be free of postage or by deputy collectors to collectors, may be officially franked by the writers thereof, and shall, when so franked, be transmitted by mail free of postage.

Assessors and

agents and

22. That all assessors and their assistants, all collectors and 30 June, 1864, §52. their deputies, revenue agents and all inspectors, are hereby au- their assistants, thorized to administer oaths and take evidence touching any part collectors and their of the administration of this law with which they are respectively deputies, revenue charged, or where such oaths and evidence are by law authorized spectors, authorto be taken; and any perjury therein shall be punished in the like oaths. manner, and to the same degree, as in the case of perjury committed in proceedings in the courts of the United States.

ized to administer

Section 16, act of

August 6, 1846, ap

plied to internal revenue officers.

23. That the provisions of the sixteenth section of the act ap- 30 June, 1864, § 51. proved August sixth, eighteen hundred 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.

Entries to be

made of the public

moneys other than those of the Post

Office Departm't. Felony to use, loan, or deposit in a bank, &c., pub lic money.

Evidence of em bezzlement.

[SEC. 16. And be it further enacted, That all officers and other persons charged 6 August,1846.§16. by this act, or any other act, with the safe-keeping, transfer, and disbursement of the public moneys, other than those connected with the Post Office Department, are hereby 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 convert to his own use, in any way whatever, or shall use, by way of investment in any kind of property or merchandise, or 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 cr to produce the public moneys intrusted to such person shall be held 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 to his own use of the amount specified in such receipt or voucher; 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 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 to show a balance money under the provisions of this act, it shall be sufficient evidence, for the on a charge of empurpose of showing a balance against such person, to produce a transcript bezzlement. from the books and proceedings of the treasury, as required in civil cases, 1797, ch. 20. under the provisions of the act entitled "An act to provide more effectually

༄

Payment in other funds to be deemed

a conversion.

Punishment.

What shall be sufficient evidence

3 March, 1797, § 1. Revenue officer

or other person not paying public money to be sued, to sions, and to pay

forfeit commis

interest.

3 March, 1797, § 2.

A transcript of the books of the treasury to be evi

dence.

Original contract to be produced in

certain cases.

certain cases.

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 facie evidence of such embezzlement.]

[SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when any revenue officer, or other person accountable for public money, shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the United States upon the 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.] [SEC. 2. And be it further enacted, That in every case of delinquency, where suit has been or shall be instituted, a transcript from the books and proceedings of the treasury, certified by the 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: Provided, That where suit is brought upon a bond, or other sealed instrument, and the defendant shall plead "non est factum," 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.]

3 March, 1797, § 3. [SEC. 3. And be it further enacted, That where suit shall be instituted against Judgment to be any person or persons indebted to the United States, as aforesaid, it shall be rendered at return the duty of the court where the same may be pending to grant judgment at term, except in 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. ]

3 March, 1797, § 4. No credit to be

the power of the party to present it.

[SEC. 4. And be it further enacted, That in suits between the United States and individuals no claim for a credit shall be admitted upon trial but such as admitted unless shall appear to have been presented to the accounting officers of the treasury presented to the for their examination and by them disallowed, in whole or in part, unless it treasury, or out of 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 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 officer, or other In all cases of in-person hereafter becoming indebted to the United States by bond or othersolvency, the debt wise, shall become insolvent, or where the estate of any deceased debtor in due to the United the hands of executors or administrators shall be insufficient to pay all the States shall be first debts due from the deceased, the debt due to the United States shall be first puid.

3 March, 1797, § 5.

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 it further enacted, That all writs of execution upon any 3 March, 1797, 6. judgment obtained for the use of the United States in any of the courts of the Writs of execuUnited States in one State may run and be executed in any other State, or tion may be exein any of the Territories of the United States, but shall be issued from and cuted in any State. 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 shall be con- 3 strued to repeal, take away, or impair any legal remedy or remedies for the recovery of debts now due, or hereafter to 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. ]

March, 1797, § 7.

Prior legal remedies not to be impaired.

30 June 1864, § 43.

Separate ACcounts to be kept

of moneys receiv'd from the several several sources of

districts, and the

revenue. Abstract to be

SEC. 24. That separate accounts shall be kept at the treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection districts; and that separate accounts shall be kept of 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 de- laid before Conputy collectors, assessors and assistant assessors, inspectors, and gress. other officers employed in each of the respective States, Territories, and collection districts, an abstract in tabular form, of which accounts it shall be the duty of the Secretary of the Treasury annually, in the month of December, to lay before Congress.

13 July, 1866, §9.

Penalty for mis

conduct on part of assessor or assist

ant.

25. That every assessor or assistant assessor who shall enter 30 June, 1864, § 21. upon and perform the duties of his office without having taken the oath or affirmation prescribed by law, 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 assessinent, 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 government of the United States. And 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 the said assessor or assistant assessor for the amount of damages sustained in favor of the party injured, to be collected by execution.

Disposition penalties.

of

Penalty upon

sion.

26. That each and every collector, or his deputy, who shall be 30 June, 1864, §36. guilty of any extortion or wilful oppression, under color of law, collectors for exor shall knowingly demand other or greater sums than shall be tortion or oppres authorized by [aw, 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 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 judg

Disposal of fines.

30 June, 1864, (§ 23.

Fraud in

pointment of assistant assessor,

Penalty.

ment 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.

27. That if any assessor shall demand of, or receive directly or ap- 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, 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.

13 July, 1866, § 59. Certain revenue

interested in cer

28. That any inspector or revenue agent who shall hereafter become interested, directly or indirectly, in the manufacture of toofficers not to be bacco, snuff, or cigars, and any assessor, collector, inspector, or tain-manufactures. revenue agent, who shall hereafter become interested, directly or indirectly, in the production, by distillation or by other process, of spirits, ale, or beer, or other fermented liquors, shall, on convietion before any court of the United States of competent jurisdiction, pay a penalty not less than five hundred dollars nor more than five thousand dollars, in the discretion of the court. And any such officer interested as aforesaid in any such manufacture at the time this act takes effect, who shall fail to divest himself of such interest within sixty days thereafter, shall be held and declared to have become so interested after this act takes effect.

30 June, 1864, § 11.

Persons liable to taxation to make Hst of returns

made on oath.

Nature of return.

II.

ASSESSMENT AND COLLECTION OF TAXES IN GENERAL.

29. That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, license, stamp, or tax imposed by law, when not otherwise provided for, on or be fore the first Monday of May in each year, and in other cases beReturn to be fore 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 regu lations 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.

Commiss'ner bind

30 June, 1864, § 12. 30. That the instructions, regulations, and directions, as hereinRegulations of before mentioned, shall be binding on each assessor and his assisting on all persons. ants, and on each collector 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 Assistant assess thereafter, in accordance with this 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 Duties of assist 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

Drs to canvass districts.

ant assessors.