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Orrin Hatch,

James H. Babcock,
Oakfield Centre, Fond du Lac Co Beaver Dam, Dodge Co.
George Gary,

Horace Meriam,
Oshkosh, Winnebago Co. Berlin, Marquette Co.
James B. Gray,

William T. Price,
Hudson, St. Croic Co. Black River Falls, Jackson Ca

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UNITED STATES DEPOSITARIES.*

Hon. F. E. Spinner, Treasurer United States, Washington, D. C.
Ezra Lincoln, Assistant Treasurer United States, Boston.
John J. Cisco, do.

do. New York city. Arch'd McIntyre,

do.

do. Philadelphia. D. W. Cheesman,

do.

do. San Francisco. Benj. Farrar,

do.

do. St. Louis. Christian Metz, Jr., Designated Depositary U. S., Buffalo, N. Y. H. W. Hoffman, do.

do. do. Baltimore, Md. Enoch T. Carson,

do.

do. do. Cincinnati, Ohio. C. W. Batchelor,

do.

do. do. Pittsburg, Penn. C. B. Cotton,

do.

do. do. Louisville, Ky. Luther Haven,

do.

do. do. Chicago, Í11. H. K. Sanger,

do.

do. do. Detroit, Mich. W. T. Matlock, do.

do. do. Oregon City, Or'gon, Jos. Cushman,

do.

do. do. Olympia, Wash. Ter. C. Nichols,

do. do. St. Paul, Minnesota. John Greiner,

do

do. do. Santa Fe, New Mex. B. M. Trumbull

,
do

do. do. Omaha City, Neb. T. B. W. Reynolds, do.

do. do. St. Croix, Wis.

do.

* The original certificate of a deposit, made with either of these officers, will be received at the office of the Commissioner of Internal Revenue for the purchase of stamps, or in payment of any description of internal revenue tax, 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 reve. nue to support the government and to pay interest on the public debt," approved July first, eighteen hundred and sixtytwo, 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 au 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 held 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.*

SEC. 5. And be it further enacted, That the ninety-fifth section 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, 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, shall, 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 14th, Anno Domini eighteen hundred and sixty-two, is hereby repealed.

Approved, December 25, 1862.

* This is construed to exempt from duty only those official instruments, documents, and papers issued or used by the officers of the United States Govern. ment, the duties on which, if paid, would be a charge upon the Treasury of the United States.

This exemption will also apply to official instruments, documents, and papers issued or used by the officers of a State.

AN ACT

To amend an act entitled An Act to provide internal reve

nue to support the government and pay interest on the priblic debt," approved July first, eighteen hundred and sixtytroo, and for other purposes.*

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That 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, be, and the same hereby is, amended as hereinafter set forth, namely:

That wherever any written notice, or other instrument in writing, is required, the same shall be lawful if written or partly written and printed.

AUTHORIZING ASSISTANT ASSESSORS TO MAKE LISTS. That section eleven be, and hereby is, amended so as to authorize assistant assessors to perform any duties therein imposed upon assessors.

COLLECTORS AND DEPUTY COLLECTORS. That section nineteen be so amended that the deputy collector, as well as the collector, may perform all the duties required of the said collector in the said section; and any notice required by said section to persons who neglect to pay their taxes may be sent by mail or left at the dwellings or usual places of business of such persons, if any they have, written or printed, and said notice shall state the amount of duty or tax for which such persons are liable, including the ten per centum additional, as provided for in said section, demanding payment of the same; and with respect to all such duties or taxes as are not included in the annual lists as provided for in said section, and all taxes and duties the collection of which

* This Act does not relieve parties from payment of taxes previously assessed, or from liability to assessment in all cases where such liability ex. isted at the time of the passage of the first named act.

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