OF THE UNITED STATES RELATING TO INTE RNAL REVENUE, IN FORCE AUGUST 1, 1866, EXCEPT WHERE OTHERWISE SPECIALLY PROVIDED, AS IN RELATION TO DISTILLED SPIRITS, FERMENTED LIQUORS, CERTAIN STAMP DUTIES, AND IN PART TO COTTON. PREPARED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1866. HousE OF REPRESENTATIVES, July 12, 1866. Resolved, That there be printed for the use of the House twenty thousand copies of the internal tax laws as they shall stand after incorporating provisions of the act recently passed, so that, as far as is practicable, the provisions of the different laws upon the same matter shall be printed in connexion. SENATE OF THE UNITED STATES, July 14, 1866. Resolved, That there be printed for the use of the Senate five thousand copies of the internal tax laws, now in force, so that the several provisions in relation to the same subject shall be inserted in connexion, together with a suitable index to the same; the whole to be compiled and prepared for printing under the direction of the Commissioner of Internal Revenue. GENERAL TABLE OF CONTENTS. 1. LIST OF STATUTES COMPRISED IN THIS COMPILATION. v 2. TABLE OF SECTIONS OF SEVERAL STATUTES HERE COMPILED. vii 3. LIST OF INTERNAL REVENUE LAWS ENACTED SINCE JULY 4, 1861. is 4. ARRANGEMENT OF SUBJECTS. xi 5. INTERNAL REVENUIE LAWS. 1 6. APPENDIX, (SPECIAL INCOME TAX FOR 1863.) 131 7. INDEX. 133 STATUTES COMPRISED. This compilation comprises the following statutes so far as they relate to internal revenue, in whole or in part, those sections being omitted which cease to be in force after the act of July 13, 1866, takes full effect: AN ACT to provide internal revenue to support the government, and to pay interest on the public debt, approved July 1, 1862.-Statutes at Large, vol. XII, pages 432-489, Chap. CXIX. 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 1, 1862," and for other purposes, approved March 3, 1863.-Ibid., vol. XII, pages 713-731, Chap. LXXIV. AN ACT to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes, approved June 30, 1864.-Ibid., vol. XIII, pages 223-306, Chap. CLXXII. 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 30, J864," approved March 3, 1865. AN ACT authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1866. AN ACT to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes, approved March 10, 1866. AN ACT to reduce internal taxation, and to amend an act entitled "An act to provide internal revenue to support the government, to. pay the interest on the public debt, and for other purposes, approved June 30, 1864," and acts amendatory thereof, approved July 13, 1866. AN ACT to authorize the refunding of certain taxes, approved July 27, 1866. AN ACT amendatory of section thirteen of an act entitled "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 30, 1864," approved March 3, 1865, approved July 27, 1866. Also the following, relating to the care of the public moneys, viz: AN ACT to provide for the better organization of the treasury, and for the collection, safekeeping, transfer and disbursement of the-public revenue, approved August 6, 1861. AN ACT to provide more effectually for the settlement of accounts between the United States and receivers of public money, approved March 3, 1797: The appendix containing the following joint resolutions, viz: JOINT RESOLUTION imposing a special income duty, approved July 4, 1864, public resolution To. 59. JOINT RESOLUTION to prevent the further enforcement of the Joint Resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States who have been honorably discharged, so as to relieve them from the further payment of the special five per cent. income tax imposed thereby, approved July 28, 1866. TA BLE:5IOWING THE ARRANGEMENT OF THE SEVERAL SECTIONS OF THE DIFFERENT ACTS COMPRISED IN THIS COMPILATION. Compila- Compilation No. tion No. 1 July, 1862, ~ 1........................ I 30June, 1864, ~ 82.....-............. 97 Do..... 2..................... 10 Do..... 83.... —---- -....-.-... 106 3 March, 1863, ~ 4, (tariff act).............. 75 Do..... 84..-..................... 108 Do.... 19......................... 5 Do.._. 85. —---------- -----—.... 103 Do.... 20......................... 7 Do._.. 86........................ 100 30 June, 1864, 1......................... 2 Do -.... 87........................ 91 Do.......2........ 3 Do.... 88 99 Do.... 3.................. 5 Do... 89....... — -............. 107 Do-.... 4........................ 8 Do-. —. 90........................ 101 Do... 5......................... 9 Do..... 91..... ——........... 104 Do..... - 7.................... a... 10 Do.. 92...................... 105 Do.... 8......................... 11 Do..... 93........................ 93 Do......................... ]3 Do... 94......................- 94 Do.. —. 10....... 14 Do..... 95....... 9' Do... 11......................... 29 Do-.... 96..... —------—. —---- 92 Do.... 12......................... 30 Do..... 97.......................- 89 D)o..... 13......................... 31 Do-.... 98. —---—. — - 69 Do.... 14......................... 32 Do-.-.. 99.... —-----—..... 70 Do. —.. 15.................. 219 Do..... 100.... —------ -—..... 157 Do....' 16........................ 33 Do..... 103..... —----—.. 74 Do...... 17......................... 34 Do..... 104.............- ----—.. 76 Do..... 18......................... 35 Do..... 105..-......-'............. 77 Do.. —. 19......................... 37 Do..... 106........................ 81 Do.... 20......................... 38 Do-..-. 107........................ 78 Do..... 21......................... 25 Do..... 108..................... 79 Do..... 22....................... 17 Do..... 109. —--------- 80 Do.... 23..................... 27 Do...' 110........................ 71 Do....-. 24.................... 18 Do..-... 111.. —---------- 82 Do.. —. 25..-........ 19 Do.._.. 112. —...................... 83 Do-.... 26 -20 Do..... 113.......-................ 84 Do..... 27......................... 39 Do.,. 114 -....-.................. 86 Do... 28......................... 40 Do-.. 115........................ 87 Do..... 29......................... 41 Do-. 116.. —---------- 158 Do -.... 30......................... 44 Do..... 117 -—................. 159 Do...-. 31......................... 45 Do.... 118 ----------------------- 160 Do..... 32......................... 46 Do..-.. 119 -.....-..... —--....... 161 Do...33......................... 47 Do..... 120..........-.............. 162 Do.... 34......................... 48 Do..... 121........................ 163 Do.-.-. 35.......................... 49 Do... - 1........ 122.164 Do.... 36......................... 26 Do-.. 123. —----------......... 165 Do..... 37..................... 50 Do. -.... 124 ---------------------- 167 Do..... 38......................... 51 Do...-. 125...-.......... 168 Do..... 39........................ 15 Do... 126..-................. 169 Do.-... 40............ 16 Do ——. 127..... —...............- 170 Do..... 41......................... 52 Do..-.. 128.... —-------—. —- -- 171 Do.-. 42.....-... 220 Do..-.. 129....-.................... 172 Do.-.. 43......................... 24 Do.... 130........................ 173 Do..... 44......................... 54 Do..-... 131 ----------------------- 174 Do.-.-. 45......................... 42 Do...-.. 132. —-. —.............. 175 Do...... 46......................... 235 Do..... 133 --------------...... 178 Do.. —. 48 -.................... 224 Do.... 134.. —.-................. 180 Do... 49......................... 223 Do - -..-. 135... —-.................. 181 Do... 51.-.-..- —.-......... 23 Do...... 136.. — -................ 179 Do... 52...... -.-. 22 Do. -. —. 137....-................ — 189 Do... 58..-. -.-..... 242 Do.. 138...........-........ 176 Do.... 60.... 127 Do..... 139........................ 177 Do-..-. 61...-.-.-.. — -............ 136 Do..... 140 -....-.................. 182 Do..... 71. —..................... 56 Do.....'141........................ 183 Do.... 72............ 57 Do..... 142.. —--—.. --------—... 190 Do..... 73 --------- - 58 Do..... 143..-..-................ 188 Do-.... 74......-... 59 Do... 144........................ 187 Do..... 75......... 60.Do..- 145........................ 191 Do... 76....................-.. 61 Do.',... 146........................ 186 Do... 77......................... 62 Do.. ". 147........................ 184 Do..8. 78......................... 63 Do..-. 148..... -............... 192 Do..... 79.......................... 64. Do... 149........................ 185 Do..... 80......................... 65 Do..... 151, (Schedule B).......... 193 Do..... 81..................... 67- Do..-.. 152........................ 197 VIII TABLE. Com'pila- Compilation No. tion No. 30 June, 1864: ~ 15........................ 199 13 July, 1866, ~ 12...................'... 66 Do..... 154.............. 195 Do.. —-..13-. —-. — - - 207 Do..... 155............. 203 Do..... 14 —.. —.- -........... -225 Do..... 156. ---- o.. —... 15...................... 229 Do..... 157.................... 202 Do.. 16... 222 Do.... 158..................... 204 Do.__ 17......'-......... 43 Do ——. 159........................ 194 Do... 18 —----—.. —'- 88 Do. 160........... 196 Do... 19 —.. —-—........... 55 Do... 161................... 205 Dc.... 20 --------- - 217 Do.... 162................. 200 Do-. —. 21.. —------- 119 Do..... 163 -—... —....... - 198 Do.... 22..................... 120 Do-..-. 161, (Schliedule C).......... 206 Do.., 23........................ 121 Do... 165...5.................... 2.l Do.... 24.21................... 122 Do... 166........................ 212 Do... 25........ 123 Do..... 167... 213 Do 6........................ 140 Do... 168........................ 208 Do.., 27........................ 126 Do-.... 169................... 210 IDo.... 28..................... 128 Do......170........................ 214 Do... 29.. —---—. —. -..-..... 129 Do.... 171........................ 215 Do..... 30..................... 130 Do..... 172....................... 218 Do... 31........................ 124 Do.. —. 173........................ 240 Do... 32... 117 Do.._.. 174...................... 241 Do 33........................ 118 Do... 176................... 53 Do..... 34........................ 125 Do... 177 116 Do.... 35..-... —............... 138 Do.... 178....166 Do..-. 36........................ 95 Do.. —. 179.. ——. —-............ 227 Do... 37.............. 132 Do..... 180.................... 226 Do.... 38........................ 131 Do.... 182........................ 237 Do..... 39........................ 139 3 March, 1865, ~ 1....... 8,11,16,19, 20, 32,40, Do..... 40........................ 135 51, 59, 67, 70, 71, 74, 77, 80, 92, 94, Do.... 41....................... 133 98,100,101,104,105,106,108,136, Do.._. 42 --—... —----------- 137 156, 158, 159, 160, 161, 162, 168, Do..... 43........................ 142 178, 181, 185, 193, 196,.204, 206, Do..... 44............... 141 208,210, 211, 213,215, 227. Do... 45........................ 134 3 March, 1865, ~ 3...................... 4 Do... 46.................. 144 Do.... 6.............. 72 Do.... 47....... 145 Do... 11........... 209 Do..... 48........................ 143 Do.... 13...................... 85 Do..... 49........................ 146 Do..... 14........................ 73 Do.... 50........................ 147 Do..... 15..................... 2 217 Do..... 51...................... 151 Do..... 16........................ 239 Do... 52....................... 148 Do.... 17............ 90 Do.... 53........................ 149 l5 Jan'y, 1866, 1....................... 12 Do.... 54........................ 152 10 March, 1866, ~3,4,536 Do:.. 55......................- 150 13 July; 1866, ~........................ 109 Do.-.. 56........................ 153 Do..... 2........................ 110 Do.... 57. —.. — - -........ 155 Do.. —... 3.................. 111 iDol D.. 58 - -.. — -........... 154 Do.... 4........................ 112 Do.... 59........................ 28 Do.. 5................... 113 Do.... 60........................ 233 Do..-. 6....................... 216 Do... 61........................ 156 Do..... 7........................ 114 Do-.-. 6'2 -...................... 221 Do..-. 8..................... 115 Do.... 63..................... 228 Do..... 9..........9,11,17,18,20,25,32, Do-... 64-..-............. 6 37, 38, 40, 41, 44, 48, 52, 54, 56, 57, Do.... 65............- 21 58, 59, 60, 61, 62, 63, 64, 65, 67, 69, Do..... 66...................... 234 70, 71, 74, 78, 82, 86, 93. 94, 98, 99, Do..... 67....................... 230 100, 101, 104, 105, 107,157,158, Do.... 68...................... 231 161, 162, 164, 165, 167,168,176, Do..... 69........................ 232 184, 189, 191, 192, 193,195,197, Do..... 70.. 238 198, 203, 204, 206, 210, 211,215, Do... 71...-.................... 236, 224, 227. 27 July, 1866, authorizing to refund certain 13 July, 1866, ~ 9, his..............36, 72, 73 taxes....................... 68 Do-. —. 10................... 91 Do..... amending sec. 13, Act March Do.. —. 11.................... 102 3, 1865................ 85 Sections relating to the care of public moneys: 6 August, 1846, ~ 16 Follow 23. 3 March, 1797, ~ 1, 2, 3, 4, 5, 6, 7. Follow 23. Sections relating to special income tax for 1863: 4 July, 1864, (joint resolution.) May be found in the appendix. 28 July, 1866, do. LI ST OF ACTS OF CONGRESS RELATING TO INTERNAL REVENUE ENACTED SINCE JULY 4, 1861.' An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes, approved August 5, 1861; Chap. XLV, vol. 12; 292. Sections 49, 50, and 51 imposed an income tax, and so far were repealed July 1, 1862. An act to provide internal revenue to support the government and to pay interest on the public debt, approved July 1, 1862; Chap. CXIX, vol. 12; 432, 489. Section 89 repealed portions of act August 5, 1861, as above. ReDealed June 30, 1864, except sections 115 and 119; section 115 was repealed in effect March 3, 1865. Section 119 is omitted from this compilation as relating wholly to direct tax. An act increasing temporarily the duties on imports, and for other purposes, approved Jutl 14, 1862; Chap. CLXIII, vol. 12; 560, 1. Sections 24 and 25 amended section 95 act July 1, 1862, and provided when provisions relating to stamp duties should take effect. Repealed June 30, 1864. An act to impose an additional duty on sugars produced in the United States, approved July 16, 186'2; Chap. CLXXXVII, vol 12; 588. Repealed June 30, 1864. Joint resolution to amend section 77 of "An act to provide internal revenue to support the government and to pay interest on the public debt," and for other purposes, approved July 17, 186(2; No. 64, page 627. Provided when act of July 1, 1862, should take effect. Limited in itself. 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 December 25, 1862; Chap. V, vol. 12; 632. Amended act of July 1, 1862. Repealed by act of June 30, 1864. An act to amend an act entitled " An act to provide internal revenue to support the goveminent and pay interest on the public debt," approved July 1, 1862, and for other purposes, approved March 3, 1863; Chap. LXXIV, vol. 12; 713, 731. Repealed by act of Jdne 30, t184, except as relates to appointment of deputy commissioner and cashier of internal revenue, sections 19 and 21. An act to prevent and punish frauds upon the revenue, and for other purposes, approved March 3, 1863; Chap. LXXVI, vol. 12; 737. Section 2 referred to "revenue." This seetion was repealed June 30, 1864, "so far as the same applies to officers of internal revenue." An act to increase the internal revenue, and for other purposes, approved March 7, 1864; Chap. XX, vol. 12; 14, 17. Repealed June 30, 1864. Joint resolution to provide for the printing annually of the report of the Commissioner of Ilntcrnal Revenue; No. 4, page 400. Approved January 13, 1864. An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes, approved June 30, 1864; Chap. CLXXIII, vol. 13; 223, 306. For repeal of former acts see section 173. Sections 6, 50, 53, 54, 55, 56, 57, 59, 62, 63, 64, 65, 66, 67, 68, 69, and 70; and parts of sections 83, 101, 102, 150, 177, were repealed July 13, 1866. Sections 47, relating to direct tax, and 131, making an annual appropriation, are omitted. An act to amend an act entitled "An act to provide," &c., approved December 22, 1864; Chap. VIII, vol. 13; 420; as towhen tax on whiskey, provided in section 55 of above act, should be increased. Limited in itself. Joint resolution imposing a special income duty for the year ending December 31 next preceding October 1; 1864, approved July 4, 1864; No. 77, page 417. Limited in itself. An act to amend an act entitled, &c., approved June 30, 1864, approved March 3. 1865; Chap. LXXVIII, vol. 13; 4G69. Section 16 repealed "all provisions of any former act incon. sistent with the provisions of this act;" sections 2, 5, 8,.9, 10, and 12, repealed July 13, 18Gs. * " This being the date of the assembling of the Thirty-seventh Congress in its first (extra) session, when, among other measures made necessary by the existing rebellion and war, was commenced the legislation which has since produced the present system of internal taxation." X LIST OF ACTS. An act authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue. Approved January 15, 1866. An act to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866. An act to reduce internal taxation, and to amend an act entitled, &c., approved June 30, 18G4, and acts amendatory thereof. Approved July 13, 1866 An act to authorize the refunding of certain taxes, approved July 27,'1866. An act amendatory of section thirteen of an act entitled " An act entitled 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 30, 1864," approved March 3, 1865, approved July 27, 1866. Joint resolution to prevent the further enforcement of the joint resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States who have been honorably discharged, so as to relieve them fiom the further payment of the special five per cent. income tax imposed thereby, approved July 28, 1866. ARRANGEMENT OF SUBJECTS. Soclion. Office of Internal Revenue.....-........................................... 1-2 And herein1. Officers. 2. Appointments. 3. Duties. 4. Compensation. 5. Prohibitions. II. Assessment and collection of taxes in general -.................................. -55 III. Special taxes................,........... 56-68 IV. Miscellaneous subjects of taxation............................................ 69-87 And herein — 1. Auction sales. 2. Brokers. 3. Banks. 4. Railroads. 5. Steamboats, &c. 6. Express companies. 7. Insurance companies. 8. Telegraph companies. 9. Theatres, &c. 10. Passports. 11. Lotteries. 12. Advertisements. V. Manufactures, minerals, and products...-..................................... 88-156 1. In general................... —.....- --—. —. —- - - 88-10 And hereina. Exemptions -—..-8..8. —-.- - —... —-.. 8&-93 b. Articles taxed and rates of taxation —. —--- -----. —--- 94-396 c. Returns and collection of taxation.. -- - - - -...................... 97-108 2. Cotton.-................... —------------—. 109-116 3. Distilled spirits.. —---... —--. —--------- --------—. 117-142 4. Fermented liquors............-..................... 143-156 XII CONTENTS. VI. Section. Property and income. —-.. —. —.-...... —......... 157-166 1. Property. Schedule A -.................................. 157 2. Income -......................-....................... -158-166 VII. Legacies and distributive shares of personal property.............................. 167-168 VIII. Succession to real estate..................................................... 169-192 IX. Stamp duties. —-............................-...... 193-214 1. Instruments. Schedule B-.. —-----—.... —-- 193-205'A Proprietary. Schedule C —--------------- -----. —--—. —--- 206-214 X. Drawback..... —--—...... ---------—............ —-..................... 215-218 XI. Penalties, forfeitures, and proceedings..........-.... 219-232 XII. Miscellaneous provisions.................................................... 233-241 4PPENDIX. Page. Special Income Duty. 131 pecial Income Dutyiers............................................... 131 Exemption of soldiers from same.............................................. 131 INTERNAL REVENUE LAWS. 8. The Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts, and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States.-Cotitutio of the Unitd States, article 1. OFFICE OF INTERNAL REVENUE. FFICER —APPOIN IENTS —DUTIE-C ENSATO —-OHIBITIS. 1. That, for the purpose of superintending the collection of in- 1 JaZ, 186s, 1. ternal 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 OffiBe of Coim missioner of In the office of the Commissioner of Internal Revenue; and the ternal Revenue President of the United States is hereby authorized to nominate, crited. and, with the advice and consent of the Senate, to appoint, a Commissioner of Internal Revenue. * * * * * 2. That, for the purpose of superintending the collection of in- 30 Ja 1864, ~. ternal duties, stamp duties, licenses, or taxes imposed by this act, or which may hereafter be imposed, and of assessing the same, the Commissioner of Internal Revenue * * * * Commissioner of shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, direo- Duties andpowtions, forms, blanks, stamps, and licenses, and distributing the same,'rs 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, 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. * * * mmissioner And the privilege of franking all letters and documents pertaining may frank letters to the duties of his office, and of receiving free of postage all such pertaining to the business of the ofletters and documents, is hereby extended to said Commissioner. fice. 3. That it shall be the duty of the Commissioner of Internal 30 June, 1864, ~ 2. Revenue to pay over daily to the Treasurer of the United States Commissioner to all public moneys which may come into his possession, for which pay over moneys the Treasurer shall give proper receipts and keep a faithful account; and at the end of each month the said Commissioner shall redAdcmountshbly render true and faithful accounts of all public moneys received or of all moneys repaid out, or paid to the Treasurer of the United States, exhibiting ceivodor paid,xt. 2 Auditing of ae- proper vouchers therefor, and the same shall be received.and cxamined 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 Copyofeach ac- thereon; and the said Commissioner, when such accounts are setcount when settled 1 s to be sent to Sec- tled as herein provided for, shall transmit a copy thereof to the retary. nd Secretary of the Treasury. He shall at all times submit to the Comptroller may Secretary of the Treasury and the Comptroller, or either of them, inspect moneys the inspen f moneys in his hands, and shall, prior to the enin Commissioner's m i h a ri hands. tering upon the duties of his office, execute a bond, with sufficient give bsioner. 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 thet 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. 3 March, as865, 3. 4. That from and after the thirtieth day of June, eighteen hundred and sixty-five, the gross amount of all duties, taxes, and revenues received or collected by virtue of the several acts to provide internal revenue to support the government and to pay the interest on the public debt, and of any other act or acts that may now or hereafter be in force connected with the internal All duties to be revenues, shall be paid by the officers, collectors, or agents repaid daily into the.. treasury after ceiving or collecting the same daily into the treasury of the June 30, 1865. 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 Certificateofde- United States by the party making such payment; and a certifiposit to be return d ug to Commissioner. cate of such payment, stating the name of the depositor, 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 Secretary may may deem it proper, he may extend the time for making such extend ti inser payment, not exceeding, however, in any case, a period of one mouth. 6. That the President shall appoint In the Department of the 3 March, 186,619. Treasury, by and with the advice and consent of the Senate, a 30 June,, ~ 3. competent person, who shall be called the Deputy Commissioner sioner. of Internal Revenue, * * * * * who shall be charged with Dutiesad powsuch duties in the Bureau of Internal Revenue as may be prescribed ers. by the Secretary of the Treasury, or as may be required by law, and who 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. 6. That the office of the Commissioner of Internal Revenue be 13 Julyis1, t14. reorganized so as to include- Reorganization One Commissioner of Internal Revenue, with a salary of six tofthea ileveofle.thousand dollars, and one Deputy Commissioner, with a salary of three thousand five hundred dollars; which offices are already created, and the duties thereof defined by law; and to authorize, under the direction of the Secretary of the Treasury, the employ- Offcers, cloerks, ment of the following additional officers and clerks, and with the thePlaoys'. ld salaries hereinafter specified, namely: Two Deputy Commissioners, each with a salary of three thousand dollars; One Solicitor, with a salary of four thousand dollars; Seven heads of divisions, each with a salary of two thousand five hundred dollars. Thirty-four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one; Fifty-five female clerks; Five messengers, three assistant messengers, and fifteen laborers. And a sum sufficient to pay the additional salaries of officers, clerks, and employ6s herein authorized is hereby appropriated out of any money in the treasury not otherwise appropriated; and this section shall take effect from and after the thirtieth day of June, eighteen hundred and sixty-six. 7. That the Secretary of the Treasury may appoint not ex- 3Ma.rch,1l63,~20.. ceeding three 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 revenue, who shall be paid 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. 8. That the Secretary of the Treasury may appoint not exceed- 30 June, ls64, ~ C ing ten revenue agents, whose duties shall be, under the direction 3March, 1865, t 1. of the Secretary of the Treasury, to aid in the prevention, detection, RDeutie. 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 Compensatio. 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. 9. That the Secretary of the Treasury may appoint inspectors 30 June, 1864;. __ in any assessment district where in his judgment it may be neces- Inspectors. sary for the purposes of a proper enforcement of the internal Duaies. 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 4 of persons, books, and premises which may be necessary in the Con ksmaton. discharge of the duties of their office; and the compensatidn of such inspectors shall be fixed and paid for such time as they may be actually employed, not exceeding four dollars per day, and i13 Jy, 186, ~ 9. their just and proper travelling expenses. And any inspector or Pnmishment for revenue agent, or any special agent appointed by the Secretary,Teful civpeng of the Treasury, who shall demand or receive any compensation, lnad for extortion. fee, or reward, other than such as are provided by law for or in regard to the performance of his official duties, or shall be guilty of any extoition or wilful oppression in the discharge of such doties, 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 fbr 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 person, to be ascertained by the judgment of the court, who shall first give the information whereby any such fine may be imposed. Juiy, 1862, ~ 2 10. That, for the purpose of assessing, levying, and collecting the Collecion d uties or taxes hereinafter prescribed by this act, the President of,ricts. 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 t; nominate, and, by and with the advice and consent of the Senate, Assessor and to appoint an assessor and a collector for each such district, who tFor lac dhfltdr 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 LiUmtattm ofthe district: Provided, That the number of districts in any State shall numberofditrilota not exceed the number of representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to 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 enAdatiomal dO- titled: And provided further, That in the State of California the tm'nOaomm. President may establish a number of districts not exceeding the number of senators and representatives to which said State is enti30June, 1564, ~7.* tied in the present Congress. And the President is hereby authorDistricts may be ized to alter the respective collection districts provided for in said altered. section as the public interests may require. 30 June, 1864, s8. 11. That each assessor shall divide his district into a convenient 3 Marh, 1'6663, 1 number of assessment districts, which may be changed as often as may be deemed necessary, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Reveyale their districts nue, within each of which [the assessor, whenever there shall be a into assesmont vacancy, shall, appoint, with the approval of said Commissioner,] one or more assistant assessors, who shall be a resident of such In case of va- assessment district; and in case of a vacancy occurring in the office ofny ie ooe 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.'The remaining portion of this section is as follows: Sgc. 7. And be it further enacted, That the second section of an act entitled "An act to provide internl revenue to support the government and to pay interest on the public debt," approved July one, e.gbhSeen hunmdhd-wad sixty-two, sh8ll remain nd continue in full force. 12. That the Secretary of the Treasury is hereby authorized to 15 Jan., 1868, ~ 1. appoint any assistant assessors of internal revenue now provided by law. 13. That before any collector shall enter upon the duties of his so June, 1i4, ~ 9. office, be shall execute a bond for such amount as shall be pre- Conectorstogive scribed by the Commissioner of Internal Revenue, under the direc- bondS. tion of the Secretary of the Treasury, with not less than five sureties to be approved by the Solicitor of the Treasury, conditioned conaitow therethat said collector shall faithfully perform the duties of his office of 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, Bond may be and increase his official bond, as the Secretary of the Treasury "ewd. may direct, with such further conditions as the said Commissioner shall prescribe. 14. That each collector shall be authorized to appoint, by an 30 June, 164~ 10. instrument of writing under his hand, as many deputies as he may Deputy caUecthink proper, to be by him compensated for their services, and also tors to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require Bonds may be bonds or other securities, and accept the same, from such deputy; reqlired. and each such deputy shall have the like authority, in every respect, ers 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 re- icoblecorrapoo, sponsible both to the United States and to individuals, as the case deputies. may be, for all moneys collected, and for every act done by any of his deputies whilst acting as such, and for every omission of duty. 15. Thllt in case of the sickness or temporary disability of a 30Jnn, 54. collector to discharge such of his duties as cannot under existing Collector m.yelaws be discharged by a deputy, they may be devolved by him upon a deputy in upon one of his deputies; and for the ofcial acts and defaults of case of sickness. such deputy the collector or his sureties "shall be held responsible to the United States. 16. That in case a collector shall die, resign, or be removed, the 3OJ'une, 18654,~40 3 March, 1865, ~ 1. deputies of such collector shall continue to act until his successor is appointed; and the deputy of such collector longest in service Oldest deputy at the time immediately preceding shall, until a successor shall be collector to act in appointed, discharge all the duties of said collector; and for the cae of vacancy. official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases; and of two or more deputy collectors appointed on the same day, the one residing nearest the residence of the collector at the time of his death, resignation, or removal, shall discharge the said duties until the appointment of a successor: Provided, That in case it shall appear designteretary may to the Secretary of the Treasury that the interest of the govern- in certain eases. ment 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. And any bond or security taken from a Bond of deputy available to heirs. deputy by such collector, pursuant to this act, shall be available to &c., in case of his legal representatives and sureties to indemnify them for loss or loss. damage accruing from any act of the deputy so continuing or succeeding to the duties of such collector. 6 30 June, 1564,s2 17. That there shall be allowed and paid to the several assessors.13 JunlaI. a salary of fifteen hundred dollars per annum, payable quarterly; assetsors. and, in addition thereto, where the receipts of the collection dis-,Sialrary. trict shall exceed the sum of one hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one-half of one per centum upon the excess of receipts over one hundred thousand dollars. Where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, one-fifth of one per centum upon the excess of receipts over four hundred thousand dollars. Where the receipts shall exceed six hundred thousand dollars, one-tenth Not to exceed of one per centum upon such excess; but the salary of no assessor 8$4,W0e ~nt shall in any case exceed the sum of four thousand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the Commissioner of Internal Revenue, for office rent; but no account of such rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner shall require, and shall have been audited and approved by the proper officers of the Treasury DeCklrk hire. partment. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for clerk-hire; but no such account shall be approved unless it shall state the name or names of the clerk or clerks employed and the precise periods of time for which they were respectively employed, and the rate of compensation agreed upon, and shall be accompanied by an affidavit of the assessor stating that such service was actually required by the necessities of his office, and was actually rendered, and also by the affidavit of each clerk,'stating that he has rendered the service charged in such account on his behalf, the compensation agreed upon, and that he has not paid, deposited, or assigned, or contracted to pay, deposit, or assign any part of such compensation to the use of any other person, or in any way, directly or indirectly, paid or given, or contracted to pay or give, any reward or compensation for his Chief clerk may office or employment, or the emoluments thereof; and the chief administer oaths in the abeenoe of clerk of any such assessor is hereby authorized to administer, in assessor. the absence of the assessor, such oaths or affirmations as are reCompensation of quired by this act. And there shall be allowed and paid to each assistantassaessors. assistant assessor four dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor, and three dollars for every hundred persons assessed contained in the tax list, as completed and delivered by him to the assessor, and twenty-five cents for each permit granted for making tobacco, snuff, or cigars; and assistant assessors may be allowed, in the settlement of their accounts, such sum as the Commissioner of Internal Revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner of Internal Revenue may require, and shall have been audited and approved by the proper officers of the Treasury Department; and assistant assessors, when employed outside of the town in which they reside, in addition to the compensation now allowed by law, shall, during such time so employed, receive one dollar per day; and the said assessors and assistant assessors, respectively, shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for Stationery, stationery and blank books used in the discharge of their duties, blank books, postblicaand for postage actually paid on letters and documents received and cation sent, and relating exclusively to official business, and for money actually paid for publishing notices required by this act: Provided, That no such account shall be approved unless it shall state the riAcco nt to be date and the particular item of every such expenditure, and shall be verified by the oath or affirmation of such assessor or assistant assessor; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized: Provided further, That the Commissioner of Internal Revenue may, under Commissioner such regulations as may be established by the Secretary of the stationery, &. Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank books, and blanks to the assessors, assistant assessors, and collectors in the several collection districts: Providedfurther, That the Secretary of the Treasury shall be, Secretary may and he is hereby, authorized to fix such additional rates of com- callow ampens itionain pensation to be made to assessors and assistant assessors in cases certain cases. where a collection district embraces more than a single congressional district, and to assessors and assistant assessors, revenue agents, and inspectors in Louisiana, Georgia, South Carolina, Alabama, Florida, Texas, Arkansas, North Carolina, Mississippi, Tennessee, California, Nevada, and Oregon, and the Territories, as may appear to him to be just and equitable, in consequence of the greater cost of living and travelling in those States and Territories, and as may, in his judgment, be necessary to secure the services of competent officers; but the compensation thus Limit of comallowed shall not exceed the rate of five thousand dollars per pensation. annum. Collectors of internal revenue acting as disbursing officers Collectors shall shall be allowed all bills of assistant assessors heretofore paid by be allowed bills of assistant assessors them in pursuance of the directions of the Commissioner of Internal heretofore paid, Revenue, notwithstanding the assistant assessor did not certify to otwithstaliity. hours therein, or that two dollars per diem was deducted from his salary or compensation before computation of the tax thereon. 18. That assistant assessors shall make out their accounts for pay 30 June, 1864, ~24. and charges allowed by law monthly, specifying each item and in- Assistant asseseluding the date of each day of service, and shall transmit the same, accounts.ake out verified by oath or affirmation, to the assessor of the district, who shall thereupon examine the same, and, if it appear just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the same with objections. Any such account Account to be so approved may be presented by the assistant assessor to the col- approved by aslector of the district for payment, who shall thereupon pay the same, And paidby coland, when receipted by the assistant assessor, be allowed therefor lectors. upon presentation to the Commissioner of Internal Revenue. Where Assistant assesany account, so transmitted to the assessor, shall be objected to, Commissioner. in whole or in part, the assistant assessor may appeal to the Commissioner of Internal Revenue, whose decision on the case shall be final. And should it appear at any time that any assessor has Amount negliknowingly or negligently approved any account, as aforesaid, al- by assessor to be lowing any assistant assessor a sum larger than was due according deducted from his to law, it shall be the duty of the Commissioner of Internal Rev- Pay. enue, upon proper proof thereof, to deduct the sum so allowed from 8 any pay which may be due to such assessor; or the Commissioner, as aforesaid, may direct a suit to be brought in any court of com. petent 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 Taxes received be sold in another district, one-half the amount of tax received on on cotton and &stilled spirits ship- the quantity of cotton or spirits so shipped shall be added to the ped in bond to be amount on which the commissions of such assessors and collectors dividedin calculating commisions. are calculated, and a corresponding Rmount 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. o0 June, 1864, ~25. 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 hunCompensation of collectors. dred dollars per annum, to be paid quarterly, and in addition cSalary. 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 bge.s, 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 aumake further allowancoincertain thorized to.make such further allowances, from time to time, as cases. 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. 3 chJune, 186C, ~1.2 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 Fiscalyeartobe June, eighteen hundred and sixty-four, and in the payment of their observedin adjustin accouuts. compensation for services after that date, the fiscal year of the treasCbommissions to urn shall be observed; and where such compensation, or any part be apportioned in u c.aseoftwoofficers of it, shall be by commissions upon assessments or collections, and 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 heretofore earned. collectors heretofore earned and accrued shall be adjusted, allowed, and paid in conformity to the provisions of this section, and not 9 herwise; but no payment shall be-made to assessors or collectors No Payment of salary or commison account of salaries or commissions without the certificate of the sions to be made Commissioner of Internal Revenue that all reports required by woitoutmiertificate law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of the delay. 21. That all official communications made by assessors to col- 13July, 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 freeof 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. 22. That all assessors and their assistants, all collectors and 30Jnes164, 52. their deputies, revenue agents and all inspectors, are hereby au- theiseRssofitand thorized to administer oaths and take evidence touching any part collectorsandtheir of the administration of this law with which they are respectively depunts and iucharged, or where such oaths and evidence are by law authorized spectors, authorto be taken; and any perjury therein shall be punished in the like ozth manner, and to the same degree, as in the case of perjury committed in proceedings in the courts of the United States. 23. That the provisions of the sixteenth section of the act ap- 30June, 1864, ~51. proved August sixth, eighteen hundred and forty-six, entitled "An Section 16.act of act to provide for the better organization of the treasury, and for plied to inter186, a the collection, safe-keeping, transfer, and disbursement of the public revenue officers. -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. [SEC. 16. And be itfurther enacted, That all officers and other persons charged 6 Angust,l6. 16. by this act, or any other act, with the safe-keeping, transfer, and disburse- Entries to be ment of the public moneys, other than those connected with the Post Office made of the public Department, are hereby required to keep an accurate entry of each sum re- moneys other than those of the Post ceived, and of each payment or transfer; and that if any one of the said offi- Office Departm't. cers, or of those connected with the Post Office Department, shall convert to Felony to use, his own use, in any way whatever, or shall use, by way of investment in any loan, or deposit in kind of property or merchandise, or shall loan, with or without interest, or lie bank &c. pub shall deposit in any bank, or shall exchange for other funds, except as allowed oney 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 prinia facie evidence of such embezzlement; and if any officer Evidence of emcharged 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 Payment in othel creditor, in such funds as the said officer may have received for disbursement, funds to be deemed 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, Punishment. and all persons advising or participating in such act, being convicted thereof before any court of the United States of competent jnrisdiction, 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 What shall be sufficient evidence 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 10 for the settlement of accounts between the United States and receivers-if 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.] 3 March, 1797,~ 1. [SEC. 1. Be it enacted by the Senate and House of Representatives of tkh Revenue officer United States of America in Congress assembled, That when any revenue or otherpersonnot officer, or other person accountable for public money, shall neglect or refuse paying public mo- to pay into the treasury the sum or balance reported to be due to the United ney to be sued, to States upon the adjustment of his account, it shall be the duty of the Compfsionsfei and to paycomm troller, and he is hereby required, to institute suit for the recovery of the interest. 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. ] 3 Mfarch, 1797, ~ 2. [SEC. 2. And be it further enacted, That in every case of delinquency, where A transcript of suit has been or shall be instituted, a transcript from the books and proceedthe books of the ings of the treasury, certified by the register and authenticated under the seal treasury to be evi- of the department, shall be admitted as evidence, and the court trying the dence. 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 Original contract papers if produced and authenticated in court: Provided, That where suit is to be produced d n brought upon a bond, or other sealed instrument, and the defendant shall certain cases. 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 Miarch, 1797, ~ 4. [SEC. 4. Ana be it further enacted, That in suits between the United States No credit to be 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 the power of 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. ] 3 March, 1797, ~ 5. [SEC. 5. And be itfurther enacted, That where any revenue officer, or other In l casesofin- 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 Statesshallbe first debts due from the deceased, the debt due to the United States shall be first paid. 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, NAB. indgment obtained for the use of the United States in any of the courts of the Writs of execaUnited States in one State may run and be executed in any other State, or tion may be exain any of the Territories of the United States, but shall be issued from and cuted in any Stato. 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 March, 1797, ~7. strued to repeal, take away, or impair any legal remedy or remedies for the Peiorlegalremrecovery of debts now due, or hereafter to be due, to the United States, in dies not to be imlaw or equity, from any person or persons whatsoever, which remedy or rem- paired. edies might be used if this actwas not in force. ] SEC. 24. That separate accounts shall be kept at the treasury 30June1864, ~43. of all moneys received from internal duties or taxes in each of the Separate cerespective States, Territories, and collection districts; and that ounts to be keptd separate accounts shall be kept of the amount of each species of from the several duty or tax that shall accrue, so as to exhibit, as far as may be, several sources of the amount collected from each source of revenue, with the moneys re to be Abstract to be 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. 25. That every assessor or assistant assessor who shall enter 3oJune,164, 21. upon and perform the duties of his office without having taken the 13July, 1566, Penalty for misoath or affirmation prescribed by law, or who shall wilfully neglect conduct on part of to perform any of the duties prescribed by this act at the time and assessor or ssistin the manner herein designated, or who shall knowingly make any false or fraudulent list or valuation or assessment, or shall demand or receive any compensation, fee, or reward other than flose 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 Dirposition o one-half of the fine so imposed shall be for the use of the United en 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. 26. That each and every collector, or his deputy, who shall be 30oJno 1864, ~36. guilty of any extortion or wilful oppression, under color of law, cPPenalty fpon or shall knowingly demand other or greater sums than shall be tortion or oppresauthorized by law, or shall receive any fee, compensation, or re- sion. ward, 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 Disposal of ines. 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 12 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. me, 4, c~23. 27. That if any assessor shall demand of, or receive directly or Fraud in ap- indirectly from, any assistant assessor, as a condition of his appointment of a'is. aesor. pointment to or continuance in his said office of assistant assessor, any portion of the compensation herein allowed such assistant asPenalty. sessor, 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. 13jrtfyv 1, ~9. 28. That any inspector or revenue agent who shall hereafter Certain revenue become interested, directly or indirectly, in the manufacture of toofficers not to be bacco, snuff, or cigars, and any assessor, collector, inspector, or,iterested in certamianlfactures. 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 conviotion 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. II. 30June, I864, 11. ASSESSMENT AND COLLECTION OF TAXES IN GENERAL.,Petion. to mable 29. That it shall be the duty of any person, partnership, firm, it of returns, association, or corporation, made liable to any duty, license, stamp, or tax imposed by law, when not otherwise provided for, on or before the first Monday of May in each year, and in other cases ho. Retrn to be fore the day of levy, to make a list or return, verified by oath or made on oath. affirmation, to the assistant assessor of the district where located, Natur ofreturn. 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. 3June 864, 16, 12. 30. That the instructions, regulations, and directions, as hereinRegulations of before mentioned, shall be binding on each assessor and his assistCommiss'ner bindig 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 tricta assistant assessors to proceed through every part of their respective districts and inquire after and concerning all persons being within Dutles 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 13 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 befbre mentioned. 31. That if any person liable to pay any duty or tax, or own- 8OJne, 184, 13. ing, possessing, or having the care or management of property, oAssitaantassess goods, wares, and merchandise, articles or objects liable to pay pero diaol g. any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulats 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 nDtetoberead to.and consented to return, which, being distinctly read, consented to, and signed and by the person li. verified by oath or affirmation by the person so owning, possessing, abi.to ta or having the care and management as aforesaid, may be received beToigned by oa*h as the list of such person. affirmation. 32. That in case any person shall be absent from his or her 30 Juae, 15.64, t 14. 3 March, 1865, ~1. residence or place of business at the time an assistant assessor 13July, 1866,~9, shall call for the annual list or return, and no annual list or return Notice to be left has been rendered by such person to the assistant assessor as re- forabsen*peWO". quired by law, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such assistant assessor the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, on being notified or required as aforesaid, shall Personsneglect refuse or neglect to render such list or return within the time re- i.to n quired as aforesaid, or if any person without notice, as aforesaid, shall not deliver a monthly or other list or return at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor any list, statement, or return which, in the opinion of the assessor, is false or fraudulent, or contains Or makig fraud. any understatement or undervaluation, it shall be lawful for the ulent reurn. assessor to summon such person, his agent, or other person having May be sumpossession, custody, or care of books of account containing entries moned 1bfor, the relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation re- Power ofe.ssessspecting any objects liable to tax as aforesaid, or the lists, state- of" ments, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in which his district is situated. And when the person intended to be summoned does not reside and cannot be found within such State, the assessor may enter any collection district where such person may be found, and there make the examination hereinbefore authorized. And to this end he shall there have and may exercise all the power 14 and authority he has or may lawfully exercise in the district for Service of sum- which he is commissioned. The summons authorized by this seemons. tion shall in all cases be served by an assistant assessor of the district where the -person to whom it is directed may.be found, by an attested copy delivered to such person in hand or left at his last TravaL and usual place of abode, allowing such person at the rate of one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such assistant assessor shall be evidence of the facts it states on the hearing of an application for an Summonstopro- attachment; and when the summons requires the production of ducebooks. books, it shall be sufficient if such books are described with reaProceedings in sonable certainty. In case any person so summoned shall neglect bse obf failure to or refuse to obey such summons, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor to apply to the judge of the district court or to a commissioner of the circuit court of the United States for the district within which the person so summoned resides for an attachment against such person Authority and as for a contempt. It shall be the duty of such judge or commisoty of judge or sioner to hear such application, and, if satisfactory proof be made, to issue an attachment, directed to some proper officer,'for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper, not inconsistent with the provisions of existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and punish such person for his default or Assessors V.ay disobedience. It shall be the duty of the assessor or assistant asMay make list sessor of the district within which such person shall have taxable or returns property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or management of such person, and assess the tax thereon, including the Penalties to be amount, if any, due for special or income tax; and in case of the rasweowjd. return of a false or fraudulent list or valuation, he shall add one hundred per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to In case of sick- such tax; and in case of neglect occasioned by sickness or absence tnes or absence, as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge necessary, not Collection of as- exceeding thirty days; and the amount so added to the tax shall, ssod penalties in all cases, be collected by the collector at the same time and in Returnofassess- the same manner as the tax; and the list or return so made and or good. subscribed by such assessor or assistant assessor shall be taken and reputed as good and sufficient for all legal purposes. aOJnne, 184, i16. 33. That whenever there shall be in any assessment district any Taxableproper- property, goods, wares, and merchandise, articles or objects, not ty owned by nonresident. 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 15 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 pulposes. 34. That any owneror person having the care or management of 30June, 1864. S17. property, goods, wares, and merchandise, articles or objects, not Person having lying or being within the assessment district in which he resides, shall in anothor d'strict be permitted to make out and deliver the lists thereof required by nay makC return this act (provided the assessment district in which the said objects where he resides. 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 such person resides. And it shall be the Lst to be transmitted to other disduty of the assistant assessor who receives any such list to trans- trict for examinamit the same to the assistant assessor where such objects of tax- tion. ation are situated, who shall examine such lists; and if he approves the same, he shall return it to the assistant assessor Tom whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein and additions thereto as he may deem to be just and proper, and shall then return the said list to the assistant assessor from whom it was received, who shall proceed, in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. 35. That the lists aforesaid shall, where not otherwise specially 30ujne. 14. 18. provided for, be taken with reference to the day fixed for that pur- ly,An ul, Xlhpose by this act as aforesaid; and where duties accrue at other and lists. different times, the list shall be taken with reference to the time when said duties become due, and shall be denominated annual, monthly, and special lists. And the assistant assessors, respectively, after Two enerallists collecting the said lists, shall proceed to arrange the same, and to to be ade.i make two general lists, the first of which shall exhibit, in alpha- of residents. betical order, the names of all persons, firms, companies, or corporations liable to pay any duty, tax, or license under this act, residing within the assessment district, together with the value and assessment or enumeration, as the case may require, of the objects liable to duty or taxation within such districts for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and And of non-resithe second list shall exhibit, in alphabetical order, the names of all persons residing out of the collection district who own property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax payable thereon as aforesaid. The forms of the said general Form to be prelist shall be devised and prescribed by the assessor, under the di- missioner. rection of the Commissioner of Internal Revenue, and lists taken Lttis to be returned by assistaccording to such forms shall be made out by the assistant as- ant within thirty sessors and delivered to the assessor within thirty days after the Other lists to be day fixed by this act as aforesaid, requiring lists from individuals; deliver dfroitime or where duties, licenses, or taxes accrue at other and different times, 0 M 66. the lists shall be delivered from time to time as they become due. 13 July, 1866, ~ 9, 36. That it shall be the duty of all persons required to make re- (bis.) turns or lists of income and articles or objects charged with an inter- hRetus musth nal tax, to declare in such returns or lists whether the several rates made in legal tender curreney or atn amounts therein contained are stated according to their values coined money. in legal tender currency or according to their values in coined Penalty for r'- money; and in case of neglect or refusal so to declare to the satisfusl or negle faction of the assistant assessor receiving such returns or lists, such assistant assessor is hereby required to make returns or lists for such persons so neglecting or refusing, as in cases of persons neglecting or refusing to make the returns or lists required by the acts aforesaid, and to assess the tax thereon, and to add thereto the amount of penalties imposed by law in cases of such neglect Returns stated or refusal. Anti whenever the rates and amounts contained in the in coin to be reduoed to legal te- returns or lists as aforesaid shall be stated in coined money, it desr Lerxany shall be the duty of each assessor receiving the same to reduce such rates and amounts to their equivalent in legal tender currency, according to the value of such coined money in said currency for the time covered by such returns. And the lists required by ecllectors to be in law to be furnished to collectors by assessors shall in all cases conr legal tener - tain the several amounts of taxes assessed, estimated, or valued in ~renvy legal tender currency only. 3oJuM, 186,4,~ i 37. That the assessor for each collection district shall give notice 13July. ~ 9 bytdvertisement in one newspaper published in each county within Annol ases- said district, and if there be none published in the district, then menta to be adver-_ tise;. in a newspaper published in the collection district adjoining thereto, and shall post notices in at least four public places within each assessment district, and shall mail a copy of such notice to each postmaster in his district, to be posted in his office, stating the time and place within said collection district when and where appeals will be received and determined relative to any erroneous or exces sive valuations, assessments, or enumerations by the assessor or assistant assessor returned in the annual list, and such notice shall be advertised and posted by the assessor and mailed as aforesaid at least ten days before the time appointed for hearing said appeals. apal sor to hold And it shall be the duty of the assessor for each collection district, Lirst to be sub- at the time fixed for hearing such appeals as aforesaid, to submit umitted to the in- the proceedings of the assessor and assistant assessor, and the an.. Spection of any & nal prson y & nual lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And such assessor is hereby authorized at any time to hear and determine in a summary way, according to law and right, upon any and all ap, peals which may be exhibited against the proceedings of the said assessor or assistant assessors, and the office or principal place of business of the said assessor shall be open during the business hours of each day for the hearing of appeals by parties who shall apm mAppea is to be pear voluntarily before him: Provided, That no appeal shall be allowed to any party after he shall have been duly assessed, and the annual list containing the assessment has been transmitted to the collector of the district. And all appeals to the assessor as aforesaid shall be made in writing, and shall specify the particular cause, matter, or thing respecting which a decision is requested, and shall, moreover, state they ground or principle of error comr exaine and o r plained of. And the assessor shall have power to re-examine and rect assessments. determine upon the assessments and valuations, and rectify the Aseassment not same as shall as sha appear just and equitable; but such valuation, asto be increas ed without five days' sessment, or enumeration shall. not be increased without a pronotice. vious notice of at least five days to the party interested to appear and object to the same if he judge proper, which notice shall be in writing and left at the dwelling-house, office, or place of business 17 of the party by such assessor, assistant assessor, or other' person, or sent by mail to the nearest or usual post office address of said party: Provided further, That on the hearing of appeals it shall Witneses may be lawful for the assessor to require by summons the attendance be summhed. of witnesses and the production of books of account in the same manner and under the same penalties as are provided in cases of refusal or neglect to furnish lists or returns. The costs for the at- Feesof wtnes.es. tendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or by the disbursing agent for the district, on certificate of the assessor, at the rates allowed to witnesses in the district courts of the United States. 38. That the assessor of each collection district shall, immedi- 30Jnne, 1864, 20. ately after the expiration of the time for hearing appeals concern- 13July 1866 ing taxes returned in the annual, list, and from time to time, as makelsr. to taxes become liable to be assessed, make out lists containing the sums payable according to law upon every subject o4 taxation for each collection district; which list shall contain the name of each Cententflists. person residing within the said district, or owning or having the care or superintendence of property lying within the said district, or engaged in any business or pursuit which is liable to any tax, when such person or persons are known, together with the sums payable by each; and where there is any property within any oLifed rby ontycollection district liable to tax, not owned or occupied by or under residents. the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors when known. And the To be transmitassessor making out any such separate list shall transmit to the ditriot where perassessor of the district where the persons liable to pay such tax son liable resides reside, or shall have their principal place.of business, copies of the business. list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the'same reside, or may have their principal place of business. Anid in all other cases the said assessor shall furnish to Annual lists to the collectors of the several collection districts, respectively, with- te enti iito oltee in ten days aftei the time of hearing appeals concerning taxes re- days after hearing turned in the annual list, and from time to time thereafter as appeals. required, a certified copy of such list or lists for their proper collection districts. And in cast it shall be ascertained that the When list is im perfect or incom annual list, or. any other list, which may have been, or which p'.ete. shall hereafter bN, delivered to any collector, is imperfect or incomplete in consequence of the omission of the names of any persons or parties liable to tax, or in consequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return or returns made by any persons or parties liable to -tax, the said assessor may, from time to time, or at mReassbessment any time within fifteen months from the time of the passage of in iftsen.months. this act or from the time of the delivery of the list to the collector as aforesaid, enter on any monthly or special list the names of such persons or parties so omitted, together with the amount of tax for which they may have been or shall become liable, and also the names of the persons or parties in respect to whose returns, as aforesaid, there has been or shall be any omission, under valuation, understatement, or false or- fraudulent statement, together with the amounts for which such persons or parties may be liable, over an' 2 18 above the amount for which they may have been, or shall be, assessed upon any return or returns made as aforesaid, and shall Furtherproceed- certify or return said list to the collector as required by law. And ings regulated. all provisions of law for the ascertainment of liability to any tax, or the assessment or collection thereof, shall be held to apply, as far as may be necessary to the proceedings herein authorized and directed. And wherever the word "duty" is used in this act, or the acts to which this is an amendment, it shall be construed to mean "tax" whenever such construction shall be necessary in order to effect the purposes of. said acts. 30June. 1864, ~27. 39. That each collector, on receiving, from time to time, lists and Collector to sign returns from the said assessors, shall subscribe three receipts, one triplicate reeceipt Of which shall be made upon a full and correct copy of each list of lists received from assessor. or return, and be delivered by him to, and shall remain with, the. assessor of hi; collection district, and shall be open to the inspection of any person who may apply to inspect the same, and the other two shall be made upon aggregate statements of the lists or returns aforesaid, exhibiting the gross amount of taxes to be collected in his collection district, one of which aggregate statements and receipts shall be transmitted to the Commissioner of Internal Reventie, and the other to the First Comptroller of the Treasury. 3OJune, I 864, ~28. 40. That each of said collectors shall, within twenty days after re3 March 1865, ~ 1. 13 July. 1866_, 9. ceiving his annual collection list from the assessors, give notice, Collectorstogive by advertisement in one newspaper published in each county in notice to tax pay- his collection district, if there be any, and if not, then in a newsei:s wiihin twenty.days thereafter. paper published in an adjoining county, and by notifications to be posted in at least four public places in each county in his collection district, that the said taxes have.become due and payable, and state the time and place within said county at which he or his deputy will attend to receive the same, which time shall not be less than ten days after the date of such notification, and slall send a copy of such notice by mail to each postmaster in the, county, In cast of ne- to be posted in his office. And if any person shall neglect to pay, glect, collector to give notice per- as aforesaid, for more than ten' days, it shall be the duty of the sonally or by mail. collector or his deputy -to issue to such person a notice, to be left at his dwelling or usual place of business, or be sent by mail, demanding the payment of said taxes, stating the amount thereof, with a fee of twenty cents for the issuing and service of such notice, and with four cents for each mile actually and necessarily If taxes are not travelled in serving the same. And if such persons shall not pay paid within ten the duties or taxes, and the fee of twenty cents and mileage as aforepenalty of ten per Baid, within ten days after the service or the sending by mail of cent. to be added. such notice, it shall be the duty of the collector or his deputy to collect the said taxes and fee of twenty cents and mileage, with a penalty of ten per centum additional upon the amount of Taxes not in- taxes. And with respect to all such taxes as are' not included in tuaded in annunl the annual lists aforesaid, [avd] all taxes the collection of which lists, is not otherwise provided for in this act, it shall be the duty of Collectors to de- each collector, in person or by deputy, to give notice and demand mand payment, thereof, in the manner last mentioned, within ten days from and after receiving the list thereof from the assessor, or within twenty days from and after the expiration of the time within which Upon non-pay- such tax should have been paid; and if the annual or other taxes me-t. collector to shall not be paid within ten days from and after such notice and matke dist:ant. demand, it shall be lawful for such collector, or his deputies, to proceed to collect the said taxes, with ten per cehtum additional 19 thereto, as aforesaid, by distraint and sale of the goods, chattels or effects, including stocks, securities, and evidences of debt, of the persons delinquent as aforesaid. And in case of distraint, it shall Proceedntgs in be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or effects distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such' goods or effects, or at his or her dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, with a note of the sum demanded, and the time and place of sale; and the said Length of notice officer shall forthwith cause a notification to be published in some previous to saie. newspaper within the county wherein said distraint is made, if there is a newspaper published in said county, or to be publicly posted at the post office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in nut-less than two other public places, which notice shall specify the articles distrained, and the time and place for the sale thereof, which time shall not be less than ten nor more than twenty days from the date of such notification to the owner or possessor of the property and the publication or posting of such notice as herein provided, and the place proposed for sale shall not be more than five miles distant from the place of making such distraint. And said sale may be adjourned from time to time by said officer, if he shall Adjournment-of think it advisable to do so;but not for a time to exceed in all thirty days. And if any person, bank, association, company, or corporation, Anything unpaid liable to pay any tax, shall neglect or refuse to pay the same after tho be ti liot so demand, the amount shall be a lien in favor of the United States due. from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person, bank, association, company, or corporation; and the collector, after demand, Collectormaydismay levy, or by warrant may authorize a deputy collector to levy train, upon what. upon all property and rights to property belonging to such person, bank, association, company, or corporation, or ori which the said lien exists, for the payment of the sum due as aforesaid, with interest and penalty for non-payment, and also of such further sum as shall be sufficient for the fees, costs, and expenses of such levy. And in all cases of sale, as aforesaid, the certificate of Effect of certifisuch sale shall transfer to the purchaser all right, title, and interest cate of se. of such delinquent in and to the property sold; and where such In ease stocks property shall consist of stocks, said certificate shall be notice, when received, to any corporation, company, or association of said. transfer, and shall be authority to such corporation, company, or association to record the same on their books and records, in the same manner as if transferred or assigned by the person or party holding the same, in lieu of any original or prior certificates, which shall be void, whether cancelled or not. And said certificates, where the subject of sale shall be securities or other evidences of debt, shall be good and valid receipts to the person holding the same, as against any person holding, or claiming to hold, possession of such securities or other evidences of debt. And all per- Books relating sons, and officers of companies or corporations, are required, on traint. demand of a collector or deputy collector about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the 20 Abject or subjects of distraint, or the property (* rights of property liable to distraint for the tax so due as aforesaid: Provideld, That in any case of distraint for the payment of the taxes aforesaid, the goods, chattels, or effects so distrained shall and. may be Goods to be re- restored to the owner or possessor, if prior to the sale payment of btorede o0, ptyment the amount due shall be made to the proper officer charged with the collection, together with the fees and other charges; but in Othrwise to be case of'non-payment as aforesaid, the said officers shall proceed sold. to sell the said goods, chattels, or effects at public auction, and shall retain from the proceeds of such sale the amount demandable for the use of the United States, and a commission of five per centum thereon for his own use,-with the fees and charges for distraint and sale, rendering the overplus, if any there be, to the person who may be entitled to receive the same: Provided Propertyexempt further, That there shall be exempt from distraint and sale, if befroml dytiint. longing to the head of a family, the school books and wearing apparel necessary for such family; also arms for personal use, one cow, two hogs, five sheep and the wool thereof, provided the aggregate market value of said sheep shall not exceed fifty dollars; the necessary food for such cow, hogs, and sheep for a period not exceeding thirty days; fuel to an amount not greater in value than twenty-five dollars; provisions to an amount not greater than fifty dollars; household furniture kept for use to an amount not greater -than three hundred dollars; and the books, tools, or implements of a trade or profession to an amount not greater than one hundred dollars shall also be exempt; and the officer making the distraint shall summon three disinterested householders of the vicinity, who shall appraise and set apart to the owner the amount of property herein declared to be exempt. POJunc,184, ~29. 41. That in all cases where property liable to distraint for 13 Jlulyv 66, ~ 9. taxes may not be divisible, so as to enable the collector by a sale Property indivi- of part thereof to raise the whole amount of the tax, with all costs, Fible tho wholto pa be sold. charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfyDis-oitxon of ing the tax, costs, and charges, shall be paid to the person legally surplus proceeds. entitled to receive the same; or if he cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the United States, to'be there held for the use of the person legally entitled to receive the same, until he shall make application therefor to the Secretary of the Treasury, who, upon such application and satisfactory proofs. in support thereof, shall, by warrant on the treasury, cause the same to be paid to the applicant. And if any of the property advertised for sale as aforesaid is of a kind subject to tax, and such tax has not been paid, and the amount bid for such property is not equal to the amount Property may of such tax, the collector may purchase the same in behalf of tbe urchased tfor the United States for an amount not exceeding the said tax. And in all cases where property subject to tax, but upon which the tax has not been'paid, shall be seized upon distraint and sold, the Taxs on proper. amount of such tax shall, after deducting, the expenses of such ty so~~ld. sale, be first appropriated out of the proceeds thereof to the payHow amsesed. ment' of said tax. And if no assessment of tax has been made upon such property, the collector shall make a return thereof in the form required by law, and the assessor shall assess the tax Property pur- thereon. And all property so purchased may be sold by said chased by collee- ctor, under such reg tor mua,.si sold. collector, under such regulations as may be pr~cribed by the 21 Commissioner of Internal Revenue. And the collector shall render a distinct account of all charges incurred in the sale of such property to the Commissioner of Internal Revenue, who shall by regulation determine the fees and charges to be allowed in all cases of distraint and other seizures; or where necessary expenses for Fees in eases of making such distraint or seizure have been incurred, and in case eizure. of sale, the said collector shall pay into the treasury the surplus, if any there be, after defraying such fees and charges. 42. That in all cases of distraint and sale of goods or chattels 30 June, 1864, ~ 45. for non-payment of taxes, duties, or licenses, as provided for, the Bill of sale given by collector to be bill of sale of such goods or chattels given by the officer making, prima facie evisuch sale, to the purchaser thereof, shall be prima facie evidence dece of,right t:, make sale, anil of the right of the officer to make such sale, and conclusive evi- conclusive evidence of the regularity of his proceedings ia selling the same. denceofregulreditn 43. That where any whiskey, oil, tobacco, or other articles of 13 July, 1866,~ 17. manufacture or produce requiring brands, stamps, or marks of Articles requirwhatever kind to be placed thereon, shall be sold upon distraint, ing brands, &c,t forfeiture, or other process provided by law, the same not having thereof, shallt be been branded, stamped, or marked as required by law, the officer bytheofficcrmakselling.the same shall, upon sale thereof, fix or cause to be fixed the ing sale. brands, stamps, or marks so required, and deduct the expense thereof from the proceeds of such sale. 44. That in any case where goods, chattels, or effects sufficient to 30 June, 1864,6 30. satisfy the taxes imposed by law upon any person liable to pay 16 July, 1866 ~ 9. the same shall not be found by the collector or deputy collector tyPrsonal proerwhose duty it may be to collect the same, he is hereby authorized real estate nay. be to collect the same' by seizure and sale of real estate; and the seized and sold. officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last, or usual place of abode, if he has any such within the collection district where said estate is situated, a notice, in writing, stating what particular estate is proposed to be sold. describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice. And the said officer shall also cause a Time of. notification to the same effect to be published in some newspaper Tobeadyertised within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post office nearest to the estate to be seized, and in two other public places within the county; and the place of said sale shall not be more Place of sale. than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and Mode of sale. place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars. And in Mode of sale in case the real estate so seized, as aforesaid, shall consist of several aselof Several. distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if lhe deem it advisable, apportion the expenses, charges, and fees, aforesaid, to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. And if no person offers for said estate In a certain case,. the amount of said minimum price, the officer shall declare the estate may be l1r — chased for the Uisame to be purchased by him for the United States, and shall tel States. deposit. with the district attorney of the United States a deed 22 thereof, as hereinafter specified and provided; otherwise, the same.adjorm.ent shall be declared to be sold' to the highest bidder. And said sale may be adjourned from time to time by said officer for not exceeding thirty days in all, if he shall think it advisable so to do. Amount bid not If the amount bid shall not be then and there paid, the officer shall rpaid, estateod. to be forthwith proceed to again sell said estate in the same manner; resold. p s and upon any sale and the payment of the purchase money shall Certificate of give to the purchaser a certificate of purchase, which shall set purchase. forth the real estate purchased, for whose taxes the same was sold, To be surrm-the name of the purchaser, and the price paid therefor; and if the dered, and deed said real estate be not redeemed in the manner and within. the time given, if eslate not hereinafter provided, then the said collector or deputy collector shall execute to the said purchaser, upon his surrender of said cerDeed in accord tificate, a, deed of thbreal estate purchased by him as aforesaid,,nce with State reciting the facts set forth in said certificate, and in accordance with the laws of the State in which such real estate is situate upon the subject of sales of real estate under execution, which said deed Effect of deed. shall be prima facie evidence of the facts therein stated; and if the proceedings of the officer as set forth have been substantially in accordance with the provisions of law, shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real estate thus sold at the Owner may re- time the lien of the United States attached thereto. Any person, deena before sale. whose estate may be proceeded against as aforesaid, shall have the right to pay the amount due, together with the costs and charges thereon, to the collector or deputy collector at any time prior to the sale thereof, and all further proceedings shall cease from the time of such payment. The owners of any real estate Aftersale, when sold as aforesaid, their heirs, executors, or administrators, or any and how person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the land sold as aforesaid, or any particular tract thereof, at any time within one year after the sale thereof, upon payment to the purchaser, or, in case he cannot be found in the county in which the land to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the purchaser, his heirs or assigns, the amount paid by the said purchaser and interest thereon at the rate of twenty Collector may per centum per annum. And any collector or deputy collector may, seize and selllands in ay other landis- for the collection of taxes imposed upon any person, or for which any trict in the State. person may be liable, and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides; and his proceedings in relation thereto shall have the same effect as if the eord of sales. same were had in his proper collection district. And it shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, or by another collector, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed; which record shall be certified by the officer making the sale. And it shall be the duty of any deputy.n bydepu- making sale, as aforesaid; to return a statement of all his roceedings to the collector, and to certify the record thereof. And in case of the death or removal of the collector or the expiration 23 of his term of office from any other cause, said record shall be de- Record to be delivered to successlivered to his successor in office; and a -copy of every such record, or. certified by the collector, shall be evidence in any court of the in To be evidence truth of the facts therein stated. And when any lands sold, as Record of reaforesaid, shall be redeemed as hereinbefore provided, the collector demption. shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And when any Tax not satisproperty, personal or real, seized and sold by virtue of the fore- fled, other property may be seized going provisions, shall not be sufficient to satisfy the claim of the and sold. United States for which distraint or seizure may be made against any person whose property may be so seized and sold, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like mannrer, any other property liable to seizure of such person until the amount due from him, together with all expenses, shall be fully paid: Provided, That the word Word "county" "county," wherever the same occurs in this act, or the acts of aefine& which this is amendatory, shall be construed to mean also a parish or any other equivalent subdivision of a State or Territory. 45. That if any collector shall find, upon any list of taxes re- 3Jnne, 1864, ~31 turned to him for collection, property lying within his district Taxes returned which is charged with any specific or ad valorem tax or duty, but against non-resiwhich is not owned, occupied, or superintended by some person known to such collector to reside or to have some place of business within the United States, and upon which the duty or tax has not been paid within the time required by law, such collector shall forthwith take such property into his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days; and if the taxes thereon, with all charges for adver- How collecte.,tising, shall not be paid within the said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the nonpayment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceedings to those provided in the preceding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section. And any surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on proper proof being furnished that.the person applying therefor is entitled to receive the same. 46. That whenever a collector shall have on any list duly returned 30 June, 16i4, 32. to him the name of any person not within his collection district Colleetor may.who is liable to tax, or of any person so liable to tax who shall tanthit ditritct have, in the collection district in which he resides, no sufficient where person liproperty subject to seizure or distraint from which'the money due where hehas prop, for duties or tax can be collected, it shall and may be lawful for ety. such collector to transmit a copy or statement containing the name of the person liable to such duty or tax aforesaid, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which 24 he shall have property, real or personal, liable to be seized and sold Dutyofcollectar for duty or tax; and the collector of the district to whom the said receiving such list, certified copy or statement, shall be transmitted shall proceed to collect the said duty or tax in the same way as if the name of the person and objects of tax contained in the said certified copy or statement were on any list furnished to him by the assessor of his own collection district; and the said collector, upon receiving said certified copy or statement as aforesaid, shall transmit his receipt for it tO the collector sending the same to him. 30June, 1864, a 33. 47. That the several collectors shall, at the expiration of each 3 March, 1865, ~ 3. and every month after they shall, respectively, commence their Collectr to trans collections, transmit to the Commissioner of Internal Revenue a mit monthly state ments of collec- statement of the collections made by them, respectively, within onero amnd pay the month, and pay over * * * the moneys by them over moneys col- respectively collected, * * * at such places as may be ces as he may de- designated and required by the Commissioner of Internal Revenue; siginate.ccunto and each of the said collectors shall complete the collection of all be rendered as of- sums assigned to him fobr collection, as. aforesaid, shall pay over the ten as required. same into the treasury, and shall render his accounts to the Treasury Department as often he as may be required. And the Secretary of the Treasury is authorized to designate one or more depositories in each State for the deposit and safe-keeping of the money collected by virtue of this act; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of Regulations in his accounts at the Treasury Department. And the Commissioner referents to b p- of Internal Revenue may, under the direction of the Secretary of scribed. the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary. 30 June, 186i4, ~ 34. 48. That each collector shall be charged with the whole amount 13 July, 1866, ~ 9. of taxes, whether contained in lists delivered to him by the assessColectors shall ors, respectively, or delivered or transmitted to him by assistant be charged' with what. assessors from time to time, or by other collectors, or by his predecessor in office, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys collected for Credited wita passports, penalties, forfeitures, fees, or costs, and he shall be credwhat. ited with all payments into the treasury made as provided by law, with all stamps returned by him uncancelled to the treasury, and with the amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also with the amount of the taxes of such persons as may have absconded, or bbtome insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and with all uncollected taxes transferred by hi'a or by his deputy acting as collectorto his siccessor in office: Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue that due diligence was used by the collector, who shall certify the facts to the First Comptroller of the Treasury. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof Lists accounts upon a resale of the same as required by law. In case of the death, of taxes uncollect- resignation, or removal of the collector, all lists and accounts of d to be transfeor'd taxes uncollected shall be transferred to his successor in office as collection. sooias such successor shall be appointed and qualified, and it shall be the duty of such successor to collect the same. 25 49. That if any collector shall fail either to collect or to render W0June,1864 c;35. his account, or to pay over in the manner or within the times here- Collectors fallinbefore provided, it shall be the duty of the First Comptroller of iug to account for taxes due. the Treasury, and he is hereby authorized and required, immedi- DutyoftheFirst ately after evidence of such deliquency, to report the same to the ComptroliertbeeSolicitor of the Treasury, who shall issue a warrant of distress Solicitor of -he against such delinquent collector, directed to the marshal of the Treasury to iisue district, therein expressing the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said mar- Marshal to levy shal shall, himself or by his deputy, immediately proceed to levy on the property of and collect the sum which may remain due, with five per centum thereon, and all the- expenses and charges of collection; by distress and sale of the goods and chattels or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides. And the bill of sale of the officer of any goods, Bill of sae to chattels, or other personal property distrained -and sold as afore- benceOfusitle a said, shall be conclusive evidence of title to the purchaser, and prima facie eviprima facie evidence of the right of the officer to make such sale, dffice of right of and of the correctness of his proceedings in selling the same. And sale. for want of goods and chattels, or other personal effects of such tate. Y collector, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three Notice of sale. weeks, in not less than three public places in the collection district, and in one newspaper printed in t'he county or district, if any there be, prior to the proposed time of sale, shall be sold at public auction by the marshal or his deputy, who, upon such sale, shall, as Marshal to eaesuch marshal or deputy marshal, make and deliver to the pur- ute deed. chaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the. mander anid form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant existing at the time of the seizure thereof. And all moneys that Surplus to beremay remain of the proceeds of such sale after satisfying the said war- turned to proprierant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. 50. That a collector or deputy collector, assessor, assistant as- 30June, 18s4, 37. sessor, revenue agent, or inspector, shall be authorized to enter, Revenne officers in thedaytime, any brewery, distillery, manufactory, building, or may enter brewery, &C., in the place where any property, articles, or objqcts, subject to duty or daytime. taxation under the provisions of this act, are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said property, articles, or objects, or inspecting the accounts required by this act from time to time to be made or kept by any manufacturer or p~roducer, relating to such property, articles, or objects. And every owner of such brewery, distillery, Penalty for rev manufactory, building, or place, or persons having the. agency or fusing to admit superintendence of the same, who shall refuse to admit'such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and 26 And at night pay the sum of five hundred dollars: Provided, however, That when premises are when such premises shall be open at night, such officers may enter while so open in the performance of their official duties. o30 June, 1864, ~ 38. 51. That if any person shall forcibly obstruct or hinder any:3 ala;ch, 1865, ~ 1. assessor or assistant assessor, or any collector or deputy collector, Penalty for oh- revenue agent or inspector, in the execution of this act, or of any sofficer. power and authority hereby vested in him, or shall forcibly rescue, or cause to be rescued, any property, articles, or objects, after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, upon conviction thereof, for every such offence, forfeit and pay the sum of five hundred dollars, or double the value of property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of Penltyfor offi- the court: Provided, That if any such officer shall divulge to operations of any any party, or make known in any manner other than as provided person visited. in this act, the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, he shall be subject to the penalties prescribed in section thirty-six of this act. 30 June, 1864, ~41. 52. That it shall be the duty of the collectors aforesaid, or,their 13 July, 1866,'~ 9. deputies, in their respective districts, and they are hereby authorColectorsltoaol-e ized, to collect all the taxes imposed by law, however the same for. fines and pen- may be designated, and to.prosecute for the recovery of any sum alties or sums which may be forfeited by law; and all fines, penalties, and forfeitures which may be incurred or imposed by law, shall Suits to be in be sued for and recovered, in the name of the United States, in name of the Unitd States. any proper form of action, or by any appropriate. form of proceeding, qui tam or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court Taxes may be of competent jurisdiction. And taxes may be sued for and rewed for. covered, in the name of the United States, in any proper form of action before any' circuit or district court of the United States for the district within which the liability to such tax may have been or shall be incurred, or where the party from whom such tax is due may reside at the time of the commencement of said action. But not without But no such suit shall be commenced unless the Commissioner of sanction of the Commissioner. Internal Revenue shall authorize or sanction the proceedings: Provided, That in case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector, deputy collector, assessor, assistant assessor, revenue United States not agent, or inspector of internal revenue, the United States shall subject to costs in not be subject to any costs of suit, nor shall the fees of any Counselfeesnot attorney or counsel employed by any such officer be allowed in to be paid unless employmient au- the settlement of his account, unless the employment of such thorized. attorney or counsel shall be authorized by the Commissioner of 30Jnne, 1864,176. Internal Revenue, either expressly or by general regulations. Secretary of the 53. That when any tax or duty is imposed by law, and the nmode tablishreagulaions or time of assessment or collection is not therein provided, the same for certain cases. shall be established by regulation of the Secretary-of the Treasury. 3d June, 1864, ~44. 54. That the Commissioner of Internal Redenue, subject to 13 July, 1866, ~ 9. regulations prescribed by the Secretary of the Treasury, shall be, tCoriszedtornefu,d and is hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes. erroneously or illegally assessed or steed, &dcc collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 27 or in any manner wrongfully collected, and also repay to collectors May,,yre to or - deputy collectors the full amount of such sums of money as officers money reshall or may be recovered against them, or any of them, in any covered of them court, for any internal taxes or licenses collected by them, with performance of the costs and expenses of suit, and all damages and costs recovered duties. against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them, or any of them, by reason of, anything that shall or may be done in the due performance of their official duties; and all judgments Moneyrecoverand moneys. recovered or received for taxes, costs, forfeitures, and ed or received to be paid to collecpenalties, shall be paid to the collector as internal taxes are re- tor. quired to be paid: Provided, That where a second assessment When second may have been made in case of a list, statement, or return which in assessmentmaybe the opinion of the assessor or assistant assessor was false or fraud- set aie. ilent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes collected under such assessment be recovered, refunded, or paid back, unless it is proved that said list, statement, or return was not false or fraudulent, and did not contain any understatement or undervaluation. 55. That no suit shall be maintained in any court for the recov- i3 niy, 1868. ia9. ery of any tax alleged to have been erroneously or illegally as- No suit to be sessed or collected, until appeal shall have been duly made to the legaintained for il Commissioner of Internal Revenue, according to the provisions of appeal Is made to law in that regard, and the regulations of the Secretary of the the oasoner. Treasury established in pursuance thereof, and a decision of said commissioner be had thereon, unless such suit shall be brought when to be within six months from the time of said decision, or within six brought. months from the time this act takes effect: Provided, That if said decision shall be delayed more than six months from the dateof said appeal, then said suit may be brought at any time within twelvoe months from the date of such appeal. III. SPECIAL TAXES. 56. That no person, firm, company, or corporation shall be en- soJune, 8fi4, 7. gaged in, prosecute, or carry on any trade, business, or profession, 13 July, 1866, ~ 9. hereinafter mentioned and described, until he or they shall have cupatides onyo-a paid a special tax therefor in the manner hereinafter provided. special tax. 57. That every persgn, firm, company, or corporation engaged 30June, 1864, ~7 in any trade, business, or profession, on which a special tax is im- 13 July, 1866, ~9. posed by law, shall register with the assistant assessor of the as- Tobistertd. sessment district, first, his or their name or style, and in case of a firm or company, the names of the several persons constituting such film or company, and their places oPresidence; second, the trade, business, or profession, and the place where such trade, business, or profession is to be carried on-; third, if a rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses or mules; if an inn-keeper, the yearly rental Vailue of the house and property to be occupied for said purpose. All of which facts shall bejeoturned duly certified by such assistant assessor, to both the assessor and collector of the district; and the special tax shall be Tax to be paid paid to the collector or deputy collector of the district as herein- thndrerf tn after provided for such trade, business, or profession, who shall give a receipt therefor. 28 30Juno, s64, 73. 58. That any one who shall exercise or carry on any trade, bulsi3dly, 1866. h ness, or profession, or do any act hereinafter mentioned, for the expyngplty for ot ercisiig, carrying on, or doing of which a- special tax is imposed by law, without payment thereof as in that behalf required, shall, for every such offence, besides being liable to the payment of the tax, be subject to imprisonment for a term not exceeding two years, or a fine not exceeding five hundred dollars, ot both, and such fine Distribuon of shall be distributed between the United States and the informer, fines. if there be any, as provided by law. 30June, 164, 74. 59. That the receipt for the payment of any special tax shall 3 March, 1865, ~ L 13 July, 1866, ~ 9. contain and set forth the purpose, trade, business, or profession for Form of ript which such tat is paid, and the name and place of abode of the person or persons paying the same; if by a rectifier, the quantity of spirits intended to be rectified; if by a peddler, whether for travelling on foot or with one, or two, or more horses or mules, tbh time for which payment is made, the date or time of payment, and (except in case of auctioneers, produce brokers, commercial brokers, patent-right dealers, photographers, builders, insurance agents, insurance brokers, and peddlers) the place at which the trade, business, or profession for which the tax is paid shall be carried' on: cProvn bagainst Provided, That the payment of the special tax herein imposed shall carrying on business in any other not exempt from an additional special tax the person or persons, place th'lc de- (except lawyers, physicians, surgeons, dentists, cattle brokers, horse scribed in recept. dealers, peddlers, produce brokers, commercial brokers, patent-right dealers, ph6tographers, builders, insurance agents, insurance brokers, and auctioneers,) or firm, company, or corporation doing business in any other place than that stated; but nothing herein contained shall require a special tax for the storage of goods,,wares, or merchandise in other places than the place of business, nor for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office-or place of business, provided no goods, wares, or merchandise shall be kept except as samples, at Shallpaoduocer- said office or place of business. And every person exercising or ceipt on demand of officer carrying on any trade; business, or profession, or doing any act for which a special tax is imposed, shall, on demand of any officer of internal revenue, produce and exhibit'the receipt for payment of the tax, and unless he shall do so may be taken and deemed Penalty. not to have paid such tax. And in case any peddler shall refuse to exhibit his or her receipt, as aforesaid, when demanded by any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket of any person so refusing, and the assessor of the district in which the seizure has occurred may, on ten days' notice, published in any newspaper. in the district, or served personally on the peddler, or at his dwellinghouse, require such peddler to show cause, if any he has, why the horses or mules, wagon, and contents, pack, bundle, or basket Dispobstion of SO seized shall not be forfeited; and in case no sufficient cause is goods seized in hands of pdle. shown, the assessor may direct a forfeiture, and issue an order to the collector or to any deputy collector of the district for the sale of'the property so forfeited; and the same, after payment of' the expenses of the proceedings, shall be paid to the collector for the Srpecial taxes use of the United States. And all such special taxes shall beconme due May 1, each due on the first day of May in each year, or on commencing any *yea. trade, business, or profession upon which such tax is by law imposed. In the former case the tax shall be reckoned for one year; 29 and in the latter case, proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced, to the first day of May following. 60. That upon the death of/ any person having paid the special 30June, 1864, ~ 75. tax for any trade, business, or profession, it may and shall be lawful 13 July, 1866, ~ 9. for the executors or administrators, or the wife or child, or the legal thrzemodls urepresentatives of such deceased person to occupy the house or Executors, &c.. premnises, and in like manner to exercise or carry on, for the residue may carryonbusiof the term for which the tax shall have been paid, the same trade, business, or profession, as the deceased before exercised or carried on, in or upon the same houses or premises, without payment of anjr additional tax. And in case of the removal of any person or persons friom the house or premises for which any trade, business, or profession was taxed, it shall be lawful for the person or persons so removing to any other place to carry on'the trade, business, or profession specified in the tax receipt at the place to which such person or persons may remove without payment of any additional tax: Provided, That all cases of death, change, or re- Change or removal,.as aforesaid, shall be registered with the assistant assessor, moval to be registered with the asand with —the collector, together with the name or names of the per- sistant assessor son or persons making such change or removal, or successor to any and collector. person deceased, under regulations to be prescribed by the Commiesioner of Internal'Revenue. 61. That in every case where more than one-of the pursuits, em- 30June,1864,~76. ployments, or occupations, hereinafter described, shall be pursued 13 July, 1866, ~ 9. or carried on in the same place by the same person at the same Specialtax tobe time, except as hereinafter provided, the tax shall be paid for each suit, &cc. according to the rates severally prescribed: Provided, That in Proviso. cities and towns having a less population than six thousand persons according to the last preceding census, one special tax shall Je held to ( mbrace.the business of land warrant brokers, claim agents, and real estate agents, upon payment of the highest rate of tax applicable to either one of said pursuits. 62. That no auctioneer shall, by virtue of having paid the special 30June, 1864, y77. tax as an auctioneer, sell any goods or other property at private 13 July, 1866, ~ 9. sale; nor shall he employ any other person to act as auctioneer to employ other in his behalf, except in his own store or warehouse or in his pres- persons, nortosell at private sale. ence; and any auctioneer who shall sell goods or commodities Penalty. otherwise than by auction, without having paid the special tax imposed upon such business, stall be subject and liable to the penalty imposed upon persons dealing in or retailing, trading or selling goods or commodities without payment of the special tax for exercising or carrying on such trade or business; and where Licensed auctioneer may sell goods or commodities are the properfy of any person or persons goods of licensed taxed to deal in or retail, or trade in or sell the same, it shall and dealeron premise. may be lawful for any person exercising or carrying on the trade or business of an auctioneer to sell such goods or commodities for and on behalf of such person or persons in said house or premises. 30 June, 1864, 78. 63. That any number of persons, except lawyers, conveyancers, 13 July, 1866, claim agents, patent agents, physicians, surgeons, dentists, cattle Business maybe brokers, horse dealers, and peddlers, doing business in copartner- carried o- in co-'""~'' "` ""'~0 "~ r""-^"~' UV-Yd partnership, exship at any one place, shall be required to pay but one special tax cept by lawyers, for such copartnership. &c. 64. That a special tax shall be, and hereby is, imposed as fol- 30June, 1864, {79. lows, that' is to say: -One. Banks chartered or organized under a general law, with Bankers, $100. 30 a capital not exceeding fifty thousand dollars, and bankers using or employing a capital not exceeding the sum of fifty thousand Forevery$1,000 dollars, shall pay one hundred dollars; when exceeding fifty $o,oooCe Of thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, two dollars. Every incorporated or Defniton of. other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as Savings banks a banker: Provided, That any savings bank having no capital exempted in cer- stock, and whose business is confined to receiving.deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. Wholesale deal- Two. Wholesale dealers, whose annual sales do not exceed ers, $5& fifty thousand dollars, shall pay fifty dollars; and if their annual Forevery$1,000 sales exceed fifty thousand dollars, for every additional thousand in excess of dollars in excess of fifty thousand dollars, they shall pay one dolt o',' ).' $ lar; and the amount of all sales, within the year beyond fifty thousand dollars shall be returned monthly to the assistant assessor, and the tax on sales in excess of fifty thousand dollars shall be assessed by the assessors and paid monthly as other monthly Defniutiom, taxes are assessed and paid. Every person shall be regarded as a wholesale dealer whose business it is, for himself or on commission, to sell or offer to sell.any goods, wares, or merchandise of foreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed twenty-five'thousand dolCannot act as lars. And the payment of the special tax as a wholesale dealer comnmercial bro- shall not exempt any such person acting as a commercial broker ker. from the payment of the special tax imposed upon commercial brokers: Provided, That no person paying the special tax as a wholesale dealer in liquors shall be required to pay an additional special tax on account of the sale of oier goods, wares, or merchandise on the same premises: And provided further, That, in estimating the amount of sales for the purposes of this section, any sales made by or through another wholesale dealer on commission shall not be again estimated and included as sold by the party for whom the sale was made. Retail dealers, Three. Retail dealers shall pay ten dollars. Every person Definition o. whose business or occupation it is to sell'or offer for sale any goods, wares, or merchandise of foreign or domestic production, not including spirits, wines, ale, beer, or other malt liquors, and whose annual sales exceed one thousand and do not exceed twentyfive thousand dollars, shall be regarded as a retail dealer. Wholesaleliquor Four. Wholesale dealers in liquors whose annual sales do not dlalers, $5 exceed fifty thousand dollars shall pay one hundred'dollars, and Forevery$1,000 if exceeding fifty thousand dollars, for every additional one thoue excess of sand dollars in excess of fifty thousand dollars, they shall pay one dollar, and such excess shall be assessed and paid in the same Definition o. manner as required of wholesale dealers. Every person who shall sell or offer for sale any dis.tilled spirits, fermented liquors, or wines of any kind in quantities of more than three gallons at one time to the same purchaser, or whose annual sales, including sales 31 of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded as a wholesale dealer in liquors. Five. Retail dealers in liquors shall pay twenty-five dollars. Retaile r$, Every person who shall sell or offer for sale foreign or domestic Definition of. spirits, winrs, ale, beer, or other malt liquors in quantities of three gallons or less, and whose annual sales, including all sales of other merchandise, do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer in liquors. Six. Lottery ticket dealers shall pay one hundred dollars. Lottery tlcket Every person, association, firm, or corporation who shall make, sell, dealers, $100. or offer to sell lottery tickets or fractional parts thereof, or any tcken, certificate, or device representing or intending to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer: Provided, That the man- Proviso. agers of any lottery shall give bond in the sum of one thousand dollars that the person paying such tax shall not sell any tickets or supplementary ticket of such lottery which has not been duly stamped according to law, and that he will pay the tax imposed by law upon the gross receipts of his sales. Seven. Horse dealers shall pry ten dollars. Any person whose Horse dealers, business it is to buy or sell horses or mules shall be regarded a $1.Deffition of. horse dealer: Provided, That one special tax having been paid, no additional tax shall be imposed upon any horse dealer for keepinig a livery stable, nor upon any livery stable keeper for dealing in horses. Eight. Livery stable keepers shall pay ten dollars. Any per- kLivery 0stable son whose business it is to keep horses for hire, or to let, or to Definition of. keep, feed, or board horses for others, shall be regarded as a livery stable keeper. N ine. Broters shall pay fifty dollars. Every person, firm, Brokers, $50. 6r company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Provided, That any person having paid Bankersnotasbthe special tax as a banker shall not be required to pay the brokers. special tax as a broker. Ten. Pawnbrokers using or employing a capital of not exceed- Pawnbrokers, ing fifty thousand dollars shall pay fifty dollars; and when using $5 or employing a capital exceeding fifty thousand dollars, for every Forevery$1,000 additional thousand dollars in excess of fifty thousand dollars, shall in excess of $5o,000, $2. pay two dollars. Every person whose business or occupation it Definition of. is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be deemed a.pawnbroker. Eleven. Land-warrant brokers shall pay twenty-five dollars. Land warrant Any person shall be regarded as a land-warrant broker who brokers, $25. makes a business of buying and selling land warrants or of furnishing them to settlers or other persons. Twelve. Cattle brokers, whose annual sales do not exceed ten cattle brokers, thousand dollars, shall pay ten dollars; and if exceeding the sum $10For ver$1000 of ten thousand dollars, one dollar for each additional thousand in excea' of dollars; and such excess shall be assessed and paid in the same $10,000, $1. maWr as required of wholesale dealers. Any person whose busi- Definiti of. 32 ness it is tobuy or sell or deal in catt'e, hogs, or sheep, shall be considered as a cattle broker. Produeobrokers Thirteen. Produce brokers, whose annual sales do not exceed Definiton of. the sum of ten thousand dollars, shall pay ten dollars. Every person other than one having paid the special tax as a commercial broker or cattle broker, or wholesale or retail dealer, or peddler, whose occupation it is to buy or sell agricultural or farm products, and whose annual sales do not exceed ten thousand dollars, shall be regarded as a produce broker. Commercialbro- Fourteen. Commercial brokers shall pay twenty dollars. Any Detiaon of. person or firm whose business it is, as a broker, to negotiate sales or purchases of goods, wares, or merchandise, or to negotiate freights and other business for the owners of vessels, or for the shippers, or consignors, or consignees of freight carried by vessels, shall be regarded a commercial broker. Cnstr.n-house Fifteen. Custom-house brokers shall pay ten dollars. Every brokers, $10. Definition of. person whose occupation it is, as the agent of others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded a custom-house broker. Distillers, $100. Sixteen. Distillers shall pay one hundred dollars. Every perY idepost, "ms- son, firm, or corporation, who disils or manufactures spirits, or TILLED SPInRTS." who brews or makes mash, wort, or wash'for distillation or the Di~ter mk- production of spirits, shall be deemed a distiller: Provided, That ing less than 1;50 distillers of apples, grapes, or peaches, distilling or manufacturing barrels per year, fifty and less than one hundred and fifty barrels per year from $50; less than 50 barrels, 20. the same, shall pay fifty dollars; and those distilling or mannDistillers of ap- facturing less than fifty barrels per year from the same shall pay p les, grapes, and peaches, making twenty dollars: And provided further, That no tax shall be imlres thap 10y br- posed for any still, stills, or other apparatus used by druggists ta1 50. and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used In those processes. Brevers, $100. Seventeen. Brewers shall pay one hundred dollars. Every Definition of. person, firm, or corporation who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer: ProB'ewersmaking vided, That any person, firm, or corporation, who manufactures less than 500 bar- less than five hundred barrels per year, shall pay the sum of relis per year, fifty dollars. RectMiers, $25. Eighteen. Rectifiers who shall rectify any quantity of spirituous liquors, not exceeding five hundred barrels, packages, or casks, containing not more than forty gallons to each barrel, package, For every addi- or cask, shall pay twenty-five dollars; and twenty-five dollars tional 500 barrels, additional for each additional five hundred such barrels, packages, V25. Definition of. or casks, or any fractional part thereof. Every person, firm, or VideDpost, "IRIS. corporation, ho rectifies, purifies, or refines distilled spirits or wines by any process, or who, by mixing distilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine, "spirits," or "wine bitters," or any other name, shall be regarded as a rectifier. coal o$ dist-. Nineteen. Coal oil distillers and distillers of burning flui'l and Definistion of. camphene shall pay fifty dollars. Any person, firm, or corporation, who shall refine, produce, or distil petroleum, or rock oil or oil made of coal, asphaltum, shale, peat, or other bituminous sub 33 stances, or shall manufacture illuminating oil, shall be regarded as a coal oil distiller. Twenty. Keepers of hotels, inns, or taverns, shall be classified Hotels, inns,and and rated according to the yearly rental, or, if not rented, ac- taverns. cording to the estifiated yearly rental of the house and property intended to be so occupied, as follows, to wit: when the rent or Where the yearvaluation of the yearly rental of said house and property shall exceed $200, $10. be two hundred dollars, or less, they shall pay ten dollars; and if exceeding two hundred dollars, for any additional one hundred For every addidollars or fractional part thereof in excess of two hundred dollars, tional $100, $5 five dollars: Provided, That a payment of such special tax shall be construed to permit the person so keeping a hotel, inn, or tavern, to furnish the necessary food for the animals of such travellers or sojourners without the payment of an additional special tax as a livery stable keeper. Every place where food Definition of. and lodging are provided for and furnished to travellers and sojourners for pay shall be regarded as a hotel, inn, or tavern: Provided, That keepers of hotels, taverns, and eating-houses, in Keepers of howhich liquors are sold by retail, to be drank upon the premises, eating-houses, sellshall pay an additional tax of twenty-five dollars. The yearly iug liquors, must rental shall be fixed and established by the assistant assessor ofay additioaltax. the proper assessment district at its proper value; but if rented, at not less than the actual rent agreed on by the parties. All Steamers and steamers and vessels, upon waters of the United States, on board of which passengers or-travellers are provided with food or lodgings, shall be subject to and required to pay twenty-five dollars: Provided, That any person who shall make a false or fraudulent ofPenay in case return concerning the actual rent mentioned in this paragraph shall be subject to a penalty therefor of double the amount of the tax. Twenty-one. Keepers of eating-houses shall pay ten dollars. $.Eating-houses, Every place where food or refreshments of any kind, not includ- Definition of. ing spirits, wines, ale, beer, or other malt liquors, are provided for casual visitors and sold for consumption therein, shall be regarded as an eating-house. But the keeper of an eating-house, having paid the tax therefor, shall not be required to pay a special tax as a confectioner, anything in this [act] to the contrary notwithstanding. And keepers,of lotels, inns, taverns, and eating- for selladditonalta houses, having paid the special tax therefor, shall not be required &c. to pay additional tax for selling tobacco, snuff, or cigars on the same premises, anything in this act to the contrary notwithstanding. Twenty-two. Confectioners shall pay ten dollars. Every person Confectioners, who sells at retail confectionery, sweetmeats, comfits, or other $1Definition of. confects, in any building, shall be regarded as a confectioner. But wholesale and retail dealers, having paid the special tax therefor, shall not be required to pay the special tax as a confectioner, anything in this act to the contrary notwithstanding. Twenty-three. Claim agents and agents for procuring patents claim agents shall pay ten dollars. Every person whose business it is to pros- $~oDeflition of. ecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be. Twenty-four. Patent-right dealers shall pay ten dollars. Every dePatle t-right person whose business it is to sell, or offer for sale, patent rights, Definition-of. shall -be regarded as a patent-right dealer. 3 34 Real-estate Twenty-five. Real-estate agents shall pay ten dollars. Every agents, $10. Definition of. plson whose business it is to sell or offer for sale real estate for others, or to rent houses, stores, or other buildings or real estate, or to collect rent for others, except lawyers piying a special tax as such, shall be regarded as a real-estate agent. Conveyancers, Twenty-six. Conveyancers shall pay ten dollars. Every person, Defitation ofn other than one having paid the special tax as a lawyer or claim agent, whose business it is to draw deeds, bonds, mortgages, wills, writs, or other legal papers, or to examine titles to real estate, shall be regarded as a conveyancer. Intelligence of- Twenty-seven. Intelligence office keepers shall pay ten dollars. fice keepers, $10. Every person whose business it is to find or furnish places of employment for others, or to find or furnish servants upon application in writing or otherwise, receiving compensation therefor, shall be regarded as an intelligence office keeper. Insuranceagents, Twenty-eight. Insurance agents shall pay ten dollars. Any $1efinition of. person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, or any person who shall negotiate or procure insurance for which he receives any commission or other compensation, shall be regarded as an insurance agent: Provided, That if the annual receipts of any person as such agent shall not exceed one hundred dollars, he shall pay five dollars Travelling in- only: And provided further, That no special tax shall be imposed urance exermpt. upon any person for selling tickets or contracts of insurance against injury to persons while travelling by land or water.`Foreign insur- Twenty-nine. Foreign insurance agents shall pay fifty dollars. -gnce agents, $50. Every person who shall act as agent of any foreign fire, marine. Definition of. life, mutual or other insurance company or companies shall be regarded as a foreign insurance agent. Auctioneers Thirty. Auctioneers, whose annual sales do not exceed ten whoseannualsales thousand dollars, shall pay ten dollars, and if exceeding ten thoudo not exceed $10,000, $10. sand dollars shall pay twenty dollars. Every person shall be Annual sales exceeding $t0,000, deemed an auctioneer whose business it is to offer, property at $;oi.ti I. public sale to the highest or best bidder: Provided, That the proExemption. visions of this paragraph shall notapply to judicial or executive officers making auction sales by viLtue of any judgment or decree of any court, nor public sales made by or for executors, administrators, or guardians of any estate held by them as such. Manufacturers, Thirty-one. Manufacturers shall pay ten dollars. Any person, 10efinitionof. firm, or corporation who shall manufacture by hand or machinery any goods, wares, or merchandise, not otherwise provided for, exceeding annually the sum of one thousand dollars, or who shall be engaged in the manufacture or preparation for sale of any articles or compounds, or shall put up for sale in packages with his own name or trade-mark thereon any articles or compound, shall be regarded as a manufacturer. Peddlers. Thirty-two. Peddlers shall be classified and rated as follows, to wit: When travelling with more than two horses, or mules, 1st class, $50. the first class, and shall pay fifty dollars; when travelling with 2d class, $25. two horses, or mules, the second class, and shall pay twenty-five 3d class, $t5. dollars; when travelling with one horse, or mule, the third class, and shall pay fifteen dollars; when travelling on foot, or by public 4th class, $10. conveyance, the fourth class, and shall pay ten dollars. Any perDefinition of. son, except persons peddling only charcoal, newspapers, magazines, Bibles, religious tracts, or the products of his farm or garden, who sells qr offers to sell, at retail, goods, wares, or other commodities, 35 travelling from place to place in the town or through the country, shall be regarded a peddler: Provided, That any peddler who sells, Peddlers of dis. or offers to sell, distilled spirits, fermented liquors or wines, dry- mented liquors or goods, foreign or dpmestic, by one or more original packages or wnejs, dry goods, pieces, at one time. to the same person or persons, or who peddles andjewelry, $50. jewelry, shall pay fifty dollars: Provided further, That manufac- Exemption. turers and producers of agricultural tools and implements, garden seeds, fruit and ornamental trees, stoves and hollow ware, brooms, wooden ware, charcoal, and gunpowder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, ai places other than the place of manufacture, shall not therefor be required to pay any special tax: Provided further, Travelling pedThat persons who shall sell shell or other fish, or both, travelling dlers of sh, $5. from place to place, and not from any shop or stand, shall be required to pay five dollars only; and no special tax shall be imposed for selling shell or other fish from hand-carts or wheelbarrows. Thirty-three. Apothecaries shall pay ten dollars, Every per- ADothearies$o. son who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, or where medicines are sold, shall be regarded as an apothecary. But wholesale and retail dealers, who have paid the special tax therefor, shall not be required to pay a tax as an apothecary; nor shall apothecaries who have paid the special tax be required to piay the tax as retail dealers in liquor in consequence of selling alcohol, or of selling or of dispensing, upon physicians' prescriptions, the wines and spirits officinal in the United States and other national pharmacopoeias, in quantities not exceeding half a pint of either at any one time, nor exceeding in aggregate cost value the sum of three hundred dollars per annum. Thi]rty-four. Photographers shall pay ten dollars. Any person Photographers, who makes for sale photographs, ambrotypes, daguerreotypes, or $10efiition of. pictures, by the action of light, shall be regarded a photographer. Thirty-five. Tobacconists shall pay ten dollars. Any person, Tobacconists, firm, or corporation whose business it is to manufacture cigars, $1Definition of. snuff, or tobacco in any form, shall be regarded a tobacconist. Thirty-six. Butchers shall pay ten dollars. Every person Butchers, $10. whose business it is to sell butchers' meat at retail shall be re- Definition of. garded as a butcher: Provided, That no butcher having paid the special tax therefor shall be required to pay the special tax as a retail dealer on account of selling other articles at the same store, stall, or premises: Provided further, That butchers who sell Travelling, $5. butchers' meat exclusively by themselves or agents, travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only, any existing law to the contrary notwithstanding. Thirty-seven. Proprietors of theatres, museums, and concert Theatres, muse. halls, shall pay one hundred dollars. Every edifice -used for the ums, and concert purpose of dramatic or operatic or other representations, plays, or Definition of. performances, for admission to which entrance money is received, not including halls rented or used occasionally for concerts or. theatrical representations,.shall be regarded as a theatre: Provided, That when any such edifice is under lease at the passage of this act the tax shall be paid by the lessee, unless otherwise stipulated between thle parties to said lease. Thirty-eight. The proprietor or proprietors of circuses shall Circuses, $10 pay [one] hundred dollars. Every building, tent, space, or area, Definition of. 36 where feats of horsemanship or acrobatic sports or theatrical performances are exhibited, shall be regarded as a circus: Provided, That no special tax paid in one State shall exempt exhibitions from the tax in another State. And but one special tax shall be imposed for exhibitions within any one State. ugfigsitio $O0 Thirty-nine. Jugglers shall pay twenty dollars. Every person who performs by sleight of hand shall be regarded as a juggler. JExhibitions or The proprietors or agents of all other public exhibitions or shows shows, $10. for money, not enumerated in this section, shall pay ten dollars: Provided, That a special tax paid in one State shall not exempt exhibitions from the tax in another State. And but one special tax shall be required for exhibitions within any one State. Bowling alleys Forty. Proprietors of bowling alleys and billiard rooms shall for each ardy or pay ten dollars for each alley or table. Every place or building'table, $10. where bowls are thrown or billiards played, and open to the Definition f public with or without price, shall be regarded as a bowling alley or billiard room, respectively. Gift enterprises, Forty-one. Proprietors of gift enterprises shall pay one hunDefinition of. dred and fifty dollars. Every person, firm, or coqrporation who shall sell or offer for sale any real estate or article of merchandise of any description whatsoever, or any ticket of admission to any exhibition or performance, with a promise, express or implied, to give or bestow, or in any manner hold out the promise of gift or bestowal of any article or thing for and in consideration of the purchase by any person of any other article or thing, shall be regarded as a proprietor of a gift enterprise: Provided, That no such proprietor, in consequence of being thus taxed, shall be exempt from paying any other tax imposed by law, and the special tax herein required shall be in addition thereto. Stallions and Forty-two. Owners of stallions and jacks shall pay ten dollars. Personsliableto Every person who keeps a horse or a jack for the use of mares, pay. requiring or receiving pay therefor, shall be regarded as the owner thereof, and shall furnish a statement to the assessor or assistant assessor, which shall contain a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes, or demands for the use of any such horse or jack, the owner or keeper thereof not having paid the tax as aforesaid, shall be void. Lawyers, $10. Forty-three. Lawyers shall pay ten dollars. Every person who Definiton of. for fee or reward shall prosecute or defend causes in any court of record or other judicial tribunal of the United- States or of any of the States, or whose business it is to give legal advice in relation to any cause or matter whatever, shall be deemed to be a lawyer. Physicians, sur. Forty-four. Physicians, surgeons, and dentists shall pay ten gestosond den- dollars. Every person (except apothecaries) whose business it is, Definition of. for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or dentist.'ArchiteA and Forty-five. Architects and civil engineers shall pay ten dollars. civil engineers, Every person whose business it is to plan, design, or superintend Definition of. the construction of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be regarded as an architect and civil Exemption; engineer: Provided, That this shall not include a practical carpenter who labors on a building. 37 Forty-six. Builders and contractors shall pay ten dollars. Builders a4 Every person whose business it is to construct buildings, or Definition of. vessels, or bridges, or canals, or railroads, by contract, whose receipts from building contracts exceed two thousand five hundred dollars in any one year, shall be regarded as a builder and contractor. Forty-seven. Plumbers and gas-fitters shall pay ten dollars. Every person, firm, or corporation, whose business it is to fit, fur- Plumbers and nish, or sell plumbing materials, gas-pipes, gas-burners, or other gs-fitters, $10. gas-fixtures, shall be regarded a plumber and gas-fitter. Forty-eight. Assayers, assaying gold and silver, or either, of a value not exceeding in one year two hundred and fifty thousand Assayers,not exdollars, shall pay one hundred dollars, and two hundred dollars ceeling $250,000, when the value exceeds two hundred and fifty thousand dollars Exceeding$250,and does not exceed five hundred thousand dollars, and five hun- angd not e,000dred dollars when tlhe value exceeds five hundred thousand dol- $200. Exceeding $500,lars. Any person or persons or corporation whose business or ooo, $500. occupation it is to separate gold and silver from other metals or Definition of, mineral substances with which such gold or silver, or both, are alloyed, combined, or united, oar to ascertain or determine the quantity of gold or silver in any alloy or combination with other metals, shall be'deemed an assayer. Forty-nine. Miners shall pay ten dollars, Every person, firm,' or company, who shall employ others in the business of mining for Miners, $10. coal, or for gold, silver, copper, lead, iron, zinc, spelter, or other Definition of, minerals, not having paid the tax therefor as a manufacturer, and no other, shall be regarded as a miner: Provided, That this shall not apply to any miner whose receipts as such shall not exceed, annually, one thousand dollars. Fifty.. Express carriers and agents shall pay ten dollars. Every person, firm, or company, engaged in the carrying or delivery of Express carmoney, valuable papers, or any articles for pay, or doing an ex:- riers, $10. Definition of. press business, whose gross receipts therefrom exceed the sum of one thousand dollars per annum, shall be regarded as an express carrier: Provided, That but one special tax of ten dollars shall be imposed upon any one person, firm, or company, in respect to all Proviso. the business to be done by such person, firm, or company, on a continuous route, and the payment of such tax shall cover all business done upon such route by such person, firm, or company, anywhere in the United States; and such tax shall be required only from the principal in such business, and not from any subordinate: Provided further, That draymen- and teamsters owning only one dray or team shall not be required to pay such tax. Fifty-one. Grinders of coffee or spices shall pay one hundred dollars. Any person who manufactures or prepares for use and feeG or inders of cofsale, by grinding or other process, coffee, spices, or mustard, or Definition of. adulterated coffee, spices, or mustard, or any article or compound intended for use in the adulteration of or as substitutes for coffee, s,pices, or mustard, shall be regarded as a grinder of coffee or spices: Provided, That any person who shall roast coffee for use and sale shall be required to pay the special tax herein imposed upon grinders of coffee or spices. Proviso to ~ 103, *[Andprovidedfurtlher, That all boats, barges and flats not used for June 30, 18(l4. 13 July, 1866, carrying passengers, nor propelled by steam or sails,which are floated vide ~ 74, post. or towed by tug-boats or horses, and used exclusively for carrying Boats, &c., to coal, oil, minerals, or agricultural products to market, shall be re- hunred tons, e10. * Reprinted here for convenience. 38 quired hereafter, in lieu of enrolment fees or tonnage tax, to pay an annual special tax for each and every such boat of a capacity exceeding twenty-five tons, and not exceeding one hundred tons, five dollars; and when exceeding one hupdred tons, as aforesaid, shall be required to pay ten dollars; and said tax shall be assessed and collected as other special taxes provided for in this act.] 30 June, 1864, ~80. 65. That the special tax shall not be imposed upon apothecaries, 13 July, 1866,. confectioners, butchers, keepers of eating-houses, hotels, inns, or No special tax in certain cases, un- taverns, or retail dealers, except retail dealers in spirituous and less gross receipts malt liquors when their afinual gross receipts shall not exceed a 0um9. the sum of one thousand dollars, any provision of law to the conHow annual re- trary notwithstanding; the amount of such annual receipts to be ceipts are to be ascertained or estimated in such manner as the Commissioner of estimated. Internal Revenue shall prescribe, as well as the amount of all other annual sales or receipts where the tax i's graduated by the amount of sales or receipts; and where the amount of the tax has been increased by law above the amount paid by any person, firm, or company, or has been understated or underestimated, such person, firm, or company shall be again assessed, and pay the amount Proviso in re- Of such increase: Provided, That when any person, before the gard tolicenses. passage of this act, has been assessed for a license, the amount thus assessed being equal to the tax herein imposed for the business covered by such license, no special tax shall be assessed until the expiration of the period for which such license was assessed. 13July, 1866, 12. 66. That apothecaries who manufacture, for their own dispenCertain apothe-sation and sales to consumers and to physicians, the medicines caries not regard- compounded according to the United States or other national ed as manufactu- pharmacopoeias, or of which the full and proper formula is pubrers. lished in any of the dispensatories now or hitherto in common use among physicians or apothecaries, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, shall not Certain other be regarded as manufacturers under this act. But apothecaries apothearies and and all other persons who manufacture for the dispensing and as manufturers. sales of others, or who make and advertise any article, medicinal or otherwise, simple or compound, with any special proprietary claim to merit, or to special advantage in use or effect, whether such claim be based on the properties, qualities, price, or any other distinctive or distinguishing characteristic, whether real or pretended, of the articles so made and advertised, whether such 30June, 1864, ~ 81 article be or be not made according to the authorities above cited 3 March, 1865, ~ 1. in this section, shall be regarded as manufacturers under this act. 13 July, 1866, ~9. 67. That nothing contained in the preceding sections of this pecial tax not act shall be construed to impose a special tax upon vintners who imposed upon vintners in certain sell wine of their own growth at the place where the same is made; aor upon apoth- nor upon apothecaries, as to wines or spirituous liquors which they ecaries. use exclusively in the preparation or making up of medicines; nor cians. upon phys- shall physicians be taxed for keeping on hand medicines solely for the purpose of making up their own prescriptions for their own Nor upon farm- patients; nor shall farmers be taxed as manufacturers or producers ers. for making butter or cheese, with milk from their own cows, or Proviso. for any other farm products: Provided, That the payment of any tax imposed by law shall not be held or construed to exempt any person carrying on any trade, business or profession, from any penalty or punishment provided by the laws of any State for carrying on such trade, business or profession within such State, or in any manner to authorize the commencement or continuance of 39 such trade, business, or profession contrary to the laws of such State, or in places prohibited by municipal law; nor shall the payment of any tax herein provided be held or construed to prohibit or prevent any State from placing a dtty or tax for State or other purposes on any trade, business, or profession, upon which a tax is imposed by law. 68. That where the license tax imposed upon any wholesale 27 July, 1866, ~ 1. dealer has been calculated upon the amount of such dealer's sales Amount paid by wholesale dealer for the previous year, in accordance with the terms of the seventy- for license in ex ninth section of an act approved June thirtieth, eighteen hunlred cessof actual sales and- sixty-four, and it shall be proved to the satisfaction of the may be refund Commissioner of Internal Revenue thatrthe sales made under such license did not equal in amount the sales of such previous year, it shall be lawful for said Commissioner to refund to such wholesale dealer so much of the amount paid for such license as may be in excess of the proper tax chargeable upon the amount of sales actually made under such license during the year for which the same was issued. IV. MISCELLANEOUS SUBJECTS OF TAXATION. AUCTION SALES-BROKERS-BANKS-RAILROADS-STEAMBOATS, ETC.-EXPRESS COMPANIES-INSURANCE COMPANIES-TELEGRAPH COMPANIES-THEATRES, ETC.-PASSPORTS-LOTTERIES-ADVERTISEMENTS. 69. That there shall be levied and collected and paid monthly 30 June, 1864, ~ 98. on all sales of real estate, goods, wares, merchandise, articles, or 13 July, 1866, ~9. things at auction, including all sales of stocks, bonds, and other Auction sales. securities, a duty of one-tenth of one per centum on the gross amount of such sales: Provided, That no tax shall be levied No duty levied on sales by judicial under the provisions of this section upon any sales by or for ju- officers, &c. dicial or executive officers making auction sales by virtue of a judgment or decree of any court, nor to public sales made by guardians, executors, or administrators. 70. That there shall be paid on all sales made by brokers, banks 3 MAla,e 18s65, ~1. or bankers, whether made for the benefit of others or on their own 13 July, 186(6, ~ 9. account, the following taxes, that is to say: Upon all sales and Brokers. contracts for the sale of stocks, bonds, gold and silver bullion and ales. coin, promissory notes or other securities, a tax at the rate of one cent for every hundred dollars of the.amount of such sales or contracts; and on all sales and contracts for sale negotiated and made' by any person, firm or company not paying a special tax as a broker, bank or banker, of any gold or silver bullion, coin, promissory notes, stocks, bonds, or other securities, not his or their own property, there shall be paid a tax at the rate of five cents for every hundred dollars of the amount of such sales or contracts; and on every sale and contract for sale, as aforesaid, there shall be made Sale to be made and delivered by the seller to the buyer a bill or memorandum of by bill or memosuch sale or contract, on which there shall be affixed a lawful stamp stamps to be or stamps in value equal to the amount of tax on such sale, to be equal in value to determined by the rates of tax before mentioned; and in computing amount of tax. the amount of the stampl tax in any case herein provided for, any fractional part of one hundred dollars of value or amount on which tax is computed shall be accounted at one hundred dollars. And every bill or memorandum of sale, or contract of sale, before mentioned, shall show the date thereof, the name of the seller, the amount of the sale or contract, and the matter or thing to which 40 Penalty. it refers. And any person or persons liable to pay the tax as herein provided, or any one who acts in the matter as agent or broker for such person or persons, who shall make any such sale or contract, or who shall, in pursuance of any sale or contract, deliver or receive any stocks, bonds, bullion, coin, promissory notes, or' other securities, without a bill or memorandum thereof as herein required, or who shall deliver or receive such bill or memorandum without having the proper stamps affixed thereto, shall forfeit and pay to the United States a penalty of five hundred dollars for each and every offence where the tax so evaded, or attempted to be evaded, does not exceed on, hundred dollars, and a penalty of one thousand dollars when such tax shall exceed one hundred dollars, which may be recovered with costs in any court of the United States of competent jurisdiction, at any time within one year after the liability to such penalty shall have been incurred; and the Tobe distributed penalty recovered shall be awarded and distributed by the court betweeand nited between the Uited States and the informer, if there be any, as States and the in- n former. provided by law, who, in the judgment of the court, shall have first given the information of the violation of the law for which reProviso. covery is had: Provided, That where it shall appear that the omission to affix the proper stamp was not with intent to evade the provisions of this section, said penalty shall not be incurred. Law in relation And the provisions of law in relation to stamp duties in schedule to stamp duties in B of this act shall apply to the stamp taxes herein imposed upon schedule B to apply. sales and contracts of sales made by brokers, banks or bankers, and Commercialbro- others as aforesaid. And there shall be paid monthly on all sales keris-por centuan by commercial brokers of any goods, wares, or merchandise, a tax of one-twentieth of one per centum upon the amount of such sales; Returns to be and on or before the tenth day of each month, every commercial made monthly to broker shall make a list or return to the assistant assessor of the assistant assessor. district of the gross amount of such sales as aforesaid for the preceding month, in form and manner as may be prescribed by the Proviso. Commissioner of Internal Revenue: Provided, That in estimating sales of goods, wares, and merchandise for the purposes of this sec30June,1864,~ 110. tion, any sales made by or through another broker upon which a 13 July, 1866,' tax has been paid shall not be estimated and included as sold by Monthly tax of the broker for whom the sale was made. one t4venty-fourth 71. That there shall be levied, collected, and paid a tax of one of one per cent. upon deposits in twenty-fourth of one. per centum each month upon the average pebarns or wiath animount of the deposits of money, subject to payment by check banking. or draft, or represented by. certificates of deposit or otherwise, Montlly tax of whether payable on demand or at some future day, with any perone twenty-fourth of one per cent. son; bank, association, company, or corporation engaged in the upon the capital tnfu of banks and per- business of banking; and a tax of one twenty-fourth of one per sons engaged in centum each month, as aforesaid, upon the capital of any bank, banking. Amountinvested association, company, or corporation, and on the capital employed ibonds exemptedes by any person in the business of banking beyond the average Monthly tax of amount invested in United States bonds; and a tax of one-twelfth one-twelfth of one 1 1 a e o f per centhuponfave- of one per centum each month upon the average amount of cirrage amountofcir- culation issued by any bank, association, corporation, company, culation issued by cmay any bank. or person, including as circulation all certified checks and all Additional notes and other obligations calculated or intended to circulate or monthly tax of oone-sixth of one to be used as money, but not including that in the vault of the percent.uuponfae-: bank, or redeemed and on deposit for said bank; and an addirage amount of circulation beyond tional tax of one-sixth of one per centum, each month, upon the nciety per cent. of -capital. average amount of such circulation, issued as aforesaid, beyond 41 the amount of ninety per centum of the capital of any such bank, Additional assoiiation, corporation, company, or person. And a true and ac- one -sixth of one curate return of the amount of circulation, of deposit and of capital, per cent. upon as aforesaid, and of the amount of notes of persons, State banks lation beyond the or State banking associations paid out by them for the previous average for the six month, shall be made and rendered monthly by each of such banks, months uly.1, 1864. associations, corporations, companies, or persons to the assessor of Return to be made monthly to the district in which any such bank, association, corporation, or the assessor of tie company may be located, or in which such person has his place district. of business, with a declaration annexed thereto, and the oath or Return to be verified by the affirmation of such person, or of the president or cashier of such oath of the preFibank, association, corporation, or company, in such form and man- dhet for cashier in ner as may be prescribed by the Commissioner of Internal Revenue, scribed by the that the same contains a true and faithful statement of the amounts Commissiouer subject to tax as aforesaid; and for any refusal or neglect to make Penalty for negor to render return and payment, any such bank, association, cor- Proceedings. poration, company, or person so in default shall be subject to and case of neglect. pay a penalty of two hundred dollars, besides the additional penalty and forfeitures in other cases provided by law; and the amount of circulation, deposit, capital, and notes of persons, State banks and banking associations paid out, as aforesaid, in default of the proper return, shall be estimated by the assessor or assistant assessor of the district as aforesaid, upon the best information he can obtain; and every such penalty may be recovered for the use of the United States in any court of competent jurisdiction. And Banks with in the case of banks Pith branches, the tax herein provided for branche. shall be assessed upon the circulation of each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch; and so much of an act entitled "An act to provide ways and means for the support of the government," approved March three, eighteen hundred and sixty-three, as imposes any tax on banks, their circulation, capital1 or deposits, other than is herein provided, is hereby repealed: Provided, That to hiply to nat this section shall.not apply to associations which are taxed under tional banks. and by virtue of the act "to provide a national currency secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof." And the deposits in associations ines institutions or companies known as Provident Institutions, Savings Banks, having no capital Savings Funds, or Savings Institutions, having no capital stock stock,&ere investempt where invested in and doing no other business than receiving deposits to be loaned securities of the United States. or invested for the sole benefit of the parties making such deposits, without profit or compensation to the association or company, shall be exempt from tax on so much of their deposits as they have invested in securities of the United States, and on all deposits less than five thDep$500,in les hundred dollars made in the name of any one person; and the returns name of any one required to be made by such Provident Institutions and Savings peReturns to be Banks after July,eighteen hundred and sixty-six, shall be made on the made semi-annufirst Monday of January and July of eachyear, in such form and manner as may be prescribed by the Commissioner of Internal Revenue. 72. That every national banking association, State bank, or 3 March, 1865,~6. State banking association, shall pay a tax of ten per centum on 13bJuly, 1866, 9 the amount of notes of any person, State bank, or State banking Tax of 10o er association, used for circulation and paid out by thena after the cent. upon circulafirst day of August, eighteen hundred and sixty-six, and such tax baks, &c., Safter shall be aqsewed and paid in such manner as shall be prescribed August 1, 1866. by the Commisssioner of Internal Revenue. 42 3March,1865,~14. 73. That the capital of any State bank or banking association 13 July, 1866, ~ 9 which has ceased or shall cease to exist, or which has been or Shall bis. Capital of State be converted into a national bank, shall be assumed to be the banks converted capital as it existed immediately before such bank ceased to exist into national bank to be considered or was converted as aforesaid; and whenever the outstanding cirthe same as before culation of any bank, association, corporation, company, or person conversion.' When circula- shall be reduced to an amount not exceedingfive per centum of tion does not ex- the chartered or declared capital existing at the time the same was ceed 5 per cent. of capital to be ex- issued, said circulation shall be free from taxation; and whenever empt from tax. any bank which has ceased to issue notes for circulation shall deposit in the treasury of the United States, in lawful money, the amount of its outstanding circulation, to be redeemed at par, under such regulations as the Secretary of the Treasury shall prescribe, National banks it shall be exempt from any tax upon such circulation; and whentax bduheld fro the ever any State bank or banking association has been converted into State bank, a nhtional banking association, and such national banking association has assumed the liabilities of such State bank or banking association, including the redemption of its bills, by any agreemeot or understanding whatever with the representatives of such State bank or banking association, such national banking association shall be held to make the required return and payment on the circulation outstanding, so long as such circulation shall exceed five per centum of the capital before such conversion of such State bank or banking association. 30June,1864,~103. 74. That every person, firm, company, or corporation owning 3 March, 1865, o or 13 July, 1866, or possessing or having the care or manement of any railroad, Tax of 21 per canal, steamboat, ship, barge, canal-boat, or other vessel, or any centum upon the stage coach or other vehicle, except hacks or carriages not rungross receipts of railroads, canals, ning on continuous routes, engaged or employed in the business of steamboats, ships, transporting passengers for hire, or in transporting the mails of the barges, canal boats, vessels, United States upon contracts made prior to August first, eighteen stage coaches, and hundred and sixty-six, shall be subject to and pay a tax of two vehicles transporting passengers or and one-half per cent. of the gross receipts from passengers and property for hirea mails of such railroad, canal, steamboat, ship, barge, canal-boat, or Not chargeable ma upon steamers and other vessel, or such stage coach or other vehicle: Provided, That vessels plying be- i tween the United the tax hereby imposed shall not be assessed upon receipts for the States and foreign transportation of persons or mails between the United States and ports. any foreign port; but such tax shall be assessed upon the transportation of persons from a port within the United States through a foreign territory to a port within the United States, and shall be assessed upon and collected from persons, firms, companies, or corporations within the United States, receiving'hire or pay for such transportation of persons or mails; and so much of section one hundred and nine as requires returns to be made of receipts herebp exempted from tax when derived from transporting propTax of three per erty for hire is hereby repealed: Provided also, That any person centum on ferries andbridgesreceiv- or persons, firms, companies, or corporations owning, possessing, ingtollsforpassen- or having the care or management of any toll-road, ferry, or bridge, on gross receipts. authorized by law to receive toll for the transit of passengers, beasts, carriages, teams, and freight of any description, over such toll-road, ferry, or bridge, shall be subject to and pay a tax of three per centum of the gross amount of all their receipts of every Not taxable description; but when the gro* receipts of any such bridge or when receipts are toll-road, for and during any term of twelve consecutive calendar less than expenses, and txlve of repairs. months, shall not exceed the amount necessarily expended during said term to keep such bridge or road in repair, no tax shall be 43 assessed upon such receipts' during the month next following any such term: Provided further, That all such persons, companies, May add the tax and corporations shall, until the thirtieth day of April, eighteen totheratsoffare hundred and sixty-seven, have the right to add the tax imposed hereby to their rates of fare whenever their liability thereto may commence, any limitations which may exist by law or by agreement with any person or company which may have paid or be liable to pay such fare to the contrary notwithstanding. And whenever the addition to any fare shall amount only to the fraction of one cent, any person, or company, liable to the tax of two and a half per centum, may add to such fare one cent, in lieu of such fraction, and such person or company shall keep for sale, at convenient points, tickets in packages of. twenty and multiples of twenty, to the price of which, only an amount equal to the revenue tax, shall be added: And provided further, That no tax under Proviso. Exemption. the foregoing provisions of this section shall be assessed upon any person, firm, company, or corporation, whose gross receipts do not exceed one thousand dollars per annum: And provided further, Certain boats, barges, and flats to That all boats, barges, and flats ]ot used for carrying passengers, pay an annual nor propelled by steam or sails, which are floated or towed by special tax, in lieo of enrolment fees tug-boats or horses, and used exclusively for carrying coal, oil, or tonnage tax. minerals, or agricultural products to market, shall be required hereafter, in lieu of enrolment fees or tonnage tax, to pay an annual special tax, for each and every such beat of a capacity exceeding twenty-five tons, and not exceeding one hundred tons, five dollars; and when exceeding one hundred tons, as aforesaid, shall be required to pay ten dollars; and said tax shall be assessed and collected as other special taxes provided for in this act. 75. That * * * * * *Amendatory tariff act, March 3, the receipts of vessels paying tonnage duty shall not be subject to 1863, ~4. the tax provided in section one hundred and three of "An act to sels paying tonprovide internal revenue to support the government, to pay interest nage duty exempt on the public debt, and for other purposes," approved June thirtieth, from tax. eighteen hundredand sixty-four, nor by any act amendatory thereof. * * *. * * * 76. That any person, firm, company, or corporation carrying on 30Jnne,1864,~104. or doing an express business, shall be subject to and pay a duty peA tax of three of three per centum on the gross amount of all the receipts of such gross receipts of express business, express business. 77. That there shall be levied, collected, and paid a duty of one 3 March, 1865, 105. and a half of one per centum upon the gross receipts of premiums Tax of 1i per or assessments for insurance from loss or damage by fire or by the centum upon the gross receipts of perils of the sea, made by every inmsurance company, whether in- premiums by inland or marine, or fire insurance company, and by every association land, fire, and marine insurance or individual engaged in the business of insurance against loss or companies. damage by fire or by the perils of the sea; and by every person, Toincludetickets and contracts of firm, company, or.corporation who shall issue tickets or contracts insurance against of insurance against injury to persons while travelling by land or itraverelling. water; and a like duty shall be paid by the agent of any foreign Foreign companies to pay tax of insurance company having an office or doing business within the 1i per cent. United States; and that in the account or return to be rendered, the amount intate they shall state the amount insured, renewed, or continued, the sured, &c., and gross alount of premiums received and assessments collected, and gross amount of the duties by law accruing thereon. duties thereon.'78. That any person, firm, company, or corporation owning or 30June,1864,~107. possessing or having the care or management of any telegraphic line 13 July, 1866, ~ 9. by which telegraphic despatches or messages are received or trans- cetm o thgrossper 44 receipts of tele- mitted,shallbe subjectto andpayatax of three per centum on the gross graph companies. amount of all receipts of such person, firm, company, or corporation. 30June.1864,~108. 79. That any person, firm or corporation, or the manager or Tax of two per agent thereof, owning, conducting, or having the care or managecentum upon the gross receipts of ment of any theatre, opera, circus, museum, or other public exhibitheatres, circuses, tion of dramatic or operatic representations, plays, performances, and other exhibitions and shows. musical entertainments, feats of horsemanship, acrobatic sports, or other shows which are opened to the public for pay, but not including occasional concerts, school exhibitions, lectures, or exhibitions of works of art, shall be subject to and pay a duty of two per centum on the gross amount of all receipts derived by such person, firm, company, or corporation from such representations, plays, performances, exhibitions, shows, or musical entertainments. 3 March, 1865, 109. 80. That any person, firm, company, or corporation owning or Managersofrail- possessing or having the care or management of any railroad, canal, roads, canals, steamboat, ship, barge, canal-boat, or other vessel, or any ferry, steamboats, ships, toll road, or bridge, as enumerated and described in section one barges, canal-.boats, or other ves- hundred and three of this act; or carrying on or doing an express sels, ferries, toll- roads, bridges, business; or engaged in the business of insurance, as hereinbefore insurance compa- described; or owning or having the care and management of any nies, telegraphs, theatres, operas, telegraph line, or owning, possessing, leasing, or having the concircuses, shows, to trol or management of any circus, theatre, opera, or museum, shall, make returns within twenty within twenty days after the end of each and every month,'make of each mouth to a list or return irlduplicate to the assistant assessor of the district, the assistant asses. stating the gross amount of their receipts, respectively, for the Returns to state month next preceding, which return shall be verified by the oath the gross receipts or affirmation of such owner, possessor, manager, agent, or other for the month, and to be verified by proper officer, in the manner and form to be prescribed from time Form of return to time by the Commissioner of Internal Revenue; and shall also to be prescribed pay to the collector the full amount of duties which have accrued by Commissioner. byDuties to be paid on such receipts for the month aforesaid. And in case of neglect to collector of the or refusal to make said lists or return for the space of ten days In case of neg- after; such return should have been made as aforesaid, the assessor lect or refusal to make returns f or assistant assessor shall proceed to estimate the amount received ten days, the as- and the duties payable thereon, and shall add thereto'ten per assessor to eistai- centum as hereinbefore provided in other cases of delinquency to mate receipts and make return for purposes of assessment; and for the purpose of taxes, and add ten per cent. making such assessment, or of ascertaining the correctness of any or manaksofowers such return, the books.of any such person, firm, company, or corinspected by asses- poration shall be subject to the inspection of the assessor or assessor asupsistante sistant assessor on his demand or request therefor. And in case mand. of neglect or refusal to pay the duties, with the addition aforesaid, is neglected or re- when the same have been ascertained, for the space of ten days fused, a penalty of after the same shall have become payable, the owner, possessor, or ten per cent. irposed. person having the management as aforesaid, shall pay, in addition, $1AooPfenaltny f ten per centum on the amount of such duties and addition; and for tempt knowingly any attempt knowingly to evade the payment of such duties, the to evade the pay. hai nment of duties.. said owner, possessor, or person having the care or management ide ante ~ 74. as aforesaid, shall be liable to pay a penalty of one thousand dollars for every such attempt, to be recovered as provided in this act Lien and dis- for the recovery of penalties. And all provisions of this act in retraint as in other lation to liens and collections by distraint, not incompatible here30June, 18G4,~ 106. with, shall apply to this section and the objects therein etnbraced. Passports sub. 81. That for every passport issued from the office of the Secretary ject to a tax of $5. of State there shall be paid the sum of five dollars; which amount May be paid to any cot'ector. may be paid to any collector appcinted under this act, and his re. 45 ceipt therefor shall be forwarded with the application for such pass- Receipts and apport to the office of the Secretary of State, or any agent appointed warded to Sefreby him, to be transmitted to the Commissioner of Internal Revenue, tary of State, who is to transmit the there to be charged to the account of such collector. And the col- receipt to the Comlectors shall account for all moneys received for passports in the nal Rerveofnutermanner hereinbefore provided, and a like amount shall be paid for Moneys to be charged to collecevery passport issued by any minister or consul of the United tors. States, who shall account therefor to the treasury. The same sum to St ~. ates..,P who.~ ~ shall.~ ~ ~bepaidtoministers 82. That every individual partnership, firm, and association, and consuls, who being proprietors, managers. or agents of lotteries, and all lottery taheref to atcount ticlket dealers, shall pay a tax of five per centum on the gross treasury. amount of the receipts from the said business; and al- persons 30June,]964,~111. making such sales shall, within ten days after the first day of 1:3 July, 1866 ~9. Tax of five per each and every month, make and render a list or return in dupli- centum upon the cate to the assistant assessor of the gross amount of such sales, gross receipts of lotteries. made as aforesaid, with the amount of duty which has accrued or Returns to be should accrue thereon; which list shall have annexed thereto a min duplicate to thed declaration, under oath or affirmation, in such form and signed by assistant assessor such officer, agent, or clerk, as may be prescribed by the Com- oftdutty.e mount missioner of Internal Revenue, that the same is true and correct, Tobeverifiedby oath or affirmat'n. and the said'proprietors, managers, and agents shall, on or before Form of return the twentieth day of each and every month, as aforesaid, pay the to be prescribedby collector or deputy collector of the proper district the amount of Payment to be the duty or tax as aforesaid. And in default of making such lists mnaor to ollector or returns, the said proprietors, managers, and agents, and all 20thi day of each month. other persons making such sales, shall be subject to and pay a Penaltyof $1.000 penalty of one thousand dollars, besides the additions, penalties, to make ofli defauilt and forfeitures in other cases provided; and the said proprietors, addition to ordinary penalties. managers, and agents shall, in default of paying the said duty or Penalty of$S1, Q00 tax at the time herein required, be subiect to and pay a penalty incase of non-payment, and imprisof one thousand dollars, or be imprisoned not exceeding one year. onment not exIn all cases of delinquency in making said list, return, or pay- ceIding one year. ment, the assessments and collections shall be made in the manner quency the assessprescribed in the provisions of this act in relation to manufac- ment and collectaions to be made as tures, articles, and products: Provided, That the managers of provided in secany sanitary fair, or of any charitable, benevolent, or religious tiCommissioner association, may apply to the collector of the district and present may grant free permits to manato him proof that the proceeds of any contemplated lottery, raffle, gers of certain or gift enterprise will be applied to the relief of sick and wounded fairs whose proceeds are to be apsoldiers, or to sonie other charitable use, and thereupon the Comn- plied to the relief missioner shall grant a permit to hold such lottery, raffle, or gift of nded soldiers enterprise, and the said sanitary fair, or charitable or benevolent or other charitable association, shall be exempt fromall charge, whether from tax or Lotteries not lelicense, in respect of such lottery, raffle, or gift enterprise: Pro- galized. vided further, That nothing in this section contained shall be construed to legalize any lottery. 83. That each lottery ticket or certificate supplementary there- 30June,1864,~112. to shall be legibly stamped at the time of sale with the name of obestapey tickewith the vendorand the date of such sale, under a penalty of fifty dol- name of vendor lars, to be paid by the vendor of each lottery ticket or certificate Penalty of $50 supplementary thereto sold without being first stamped as aforesaid. for neglect, 84. That, in addition to all other penalties and forfeitures now 30Jnne,1s64,~113. imposed by law for the evasion of license fees or other taxes upon Sales without the lottery business, any person who shall hereafter sell or dispose license subject the seller to a penalty of any lottery ticket or certificate supplementary thereto, or any of $500. additional device in the nature thereof, without having first duly obtained a to other penalties. 46 Purchasers o If license, as hereinbefore mentioned, shall incur a penalty of five huntickets from unlicensed lottery dred dollars for each and every such offence; and any person who ticket e vendors shall purchase, obtain, or receive any lottery ticket or any policy of the amount paid numbers, tokens, certificate, wager, or device, representing or inat any time within tended to represent a lottery ticket or fractional part thereof, from three years with lottery or part from costs. any person not having a license to deal in lottery tickets, as provided by law, may recover from such person of whom the same was purchased, obtained, or received, at any time within three years thereafter, before any court of competent jurisdiction, a sum equal to twice the amount paid for the same, with just and legal costs. 3 March,8665, ~ 3. 85. That all persons and every person who shall engage or Lottery deal be concerned in the business of a lottery dealer without paying neglecting to take the special tax therefor, under such rules and regulations as license to be as- shall be prescribed by the Secretary of the Treasury, shall forsessed with penalty of $ 1,000. feit 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 bManagertokeep 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 vendor under this act, who shall refuse or prohibit such inspection of his or their books, as aforesaid, shall pay a penalty of one thousand dollars, or suffer imprisonment for a term not exceeding one year, for every such offence. 3JJuely,18646~ 94. 86. That there shall be levied, collected, and paid by any Tax of three per person or persons, firm, or company publishing adny newspaper, cent. upon adver- magazine, review, or other literary, scientific, or news publication tpersmaain ews issued periodically or otherwise, or publishing any guide, almanac, &c. catalogue, directory, or any other paper or book, on the gross receipts for all advertisements, or all matters for the insertion of which in said newspaper or other publication, as aforesaid, or in extras, supplements, sheets, or fiy-leaves accompanying the same, pay is reOwners and quired or received, a duty of three per centum; and the person or managers to make returns quarterly, persons, firm, or company owning, possessing, or having the care rgeceipts the gros or management of any and every such newspaper or other publities. cation, as aforesaid, shall make a list or return on the first day of madetrn to he asist- January, April, July, and October of each year, containing the ant assessor, and gross amount of receipts as aforesaid, and the amount of duties in duplicate. which have accrued thereon, and render the same in duplicate to the assistant assessor of the district where such newspaper, magazin., review, or other literary or news publication is or may be To be verified published; which list or return shall have annexed a declaration, by oath or affirma. btion. afir under oath or affirmation, to be made according to the manner and Form to be pre- form which may be from time to time prescribed by the Commisscribed by Com- missioner. sioner of Internal Revenue, of the owner, possessor, or person having the care or management of such newspaper, magazine, review, or other publication, as aforesaid, that the same is true and correct; Payment to be and shall also, quarterly, within ten days after the time of making made to collector said list or return, pay to the collector or deputy collector of the teorn daeputy with district the full amount of said duties. And in case of neglect or 47 refusal to comply with any of the provisions contained in this sec- Assistant assestion, or to make and render said list or return, for the space of ten sor to estimate duties in case of days after the time when said list or return ought to have been neglect or refusal made, as aforesaid, the assistant assessors of the respective districts for ten days. shall proceed to estimate the duties as heretofore provided in other cases of delinquency; and in case of neglect or refusal to pay the Penalty of ten per cent. in case of duties, as aforesaid, for the space of ten days after said duties be- neglect or refusal come due and payable, and have been demanded, said owner, pos- tor pay the duties sessor, or person or persons having the care or management of said newspapers or publications, as aforesaid, shall pay, in addition thereto, a penalty of ten per centum on the amount due. And in teIpt case of attempt to defraud case of fraud or evasion, whereby the revenue is attempted to be the revenue, a defrauded, or the duty withheld, said owners, possessors, or per- penalty. of $1,000 son or persons having the care or management of said newspapers or other publications, as aforesaid, shall forfeit and pay a penalty of one thousand dollars for each offence, or for any sum fraudulently unaccounted for. And all provisions in this act in relation to re- General proviturns, additions, penalties, forfeitures, liens, assessments, and col- sions in regard to lection, not incompatible herewith, shall apply to this section and penalties, &c., apthe objects herein embraced: Provided, That in all cases where plicable to this the rate or price of advertising is fixed by any law of the United When prices of States, State, or Territory, it shall be lawful for the company, per- fixedverbyi lawsing pareoson or persons publishing said advertisements, to add the duty or prietors may add tax imposed by this act to the price of said advertisements, any the tax thereto. law to the contrary notwithstanding; and that the receipts for ad- Receipts to the ny amount of $600 vertisements to the amount of six hundred dollars annually, by any annually exempt. person or persons, firm, or company publishing any newspaper, magazine, review, or other literary, scientific or news publication, issued Newspapers periodically, shall be exempt from duty: And provided further, circulation does That all newspapers whose average circulation does not exceed two not exceed 2,000xempt thousand copies shall be exempted from all taxes for advertisements. from tax. 87. That whenever by this act any license, duty, or tax of any 30June,1864,~115. description has been imposed on any person or corporate body, or Persons, &c., taxable in more property of any person, or incorporated or unincorporated company, than one district. having more than one place of business, it shall be lawful for the Commissioner of Internal Revenue to prescribe and determine in Commissionerto what district such tax shall be assessed and collected, and to what decide. officer thereof the official notices required in that behalf shall be given, and of whom payment of such tax shall be demanded: Provided, That all taxes on manufactures, manufacturing companies, and manufacturing corporations shall be assessed and the tax col- Proviso as to lected in the district within which the place of manufacture is manufactures. located, unless otherwise provided. V. —MIANUFACTURES, MINERALS, AND PRODUCTS. 1. I.N GENERAL. —a. EXEMPTIONS. 88. That manual labor schools and colleges shall not be required 13 July, 186fi, ~18. to pay a manufacturer's or special tax while the proceeds of the Manual labor labor of such institutions are applied exclusively to the support schools and coland maintenance of such institutions. leges exempt 89. That every person, firm, or corporation, who shall have 30June, 1864, ~ 97. made any contract prior to the passage of this act, and without Manufacturers, delivering goods other provision therein for the payment of duties imposed by law under contract enacted subsequent thereto, upon articles to be delivered under such made prior to this act, are allowed to contract, is hereby authorized and empowered to add to the price add to the price thereof so much money as will be equivalent to the duty so sub- of such goods so much as will be sequently imposed on said articles, and not previously paid by, the equivalent to the vendee, and shall be entitled by virtue hereof to be paid and to sue imtposed.uentl 48 Proviso, when for and recover the same accordingly: Provided, That where the the United States is the purchaser. United States is the purchaser under such prior contract, the certificate of the proper officer of the department by which the contract was made, showing, according to regulations to be prescribed by the Secretary of the Treasury, the articles so purchased by the United. States, and liable to such subsequent duty, shall be taken and received, so far as the same is applicable, in discharge of such subsequent duties on articles so contracted to be delivered to the United States and actually delivered according to such contract. 3March, 1865,~ 17. 90. That the privilege of purchasing supplies of goods imported Goods may be from foreign countries for the.use of the United States, duty free, purchased by government free of which now does or hereafter shall exist by provision of law, shall tax.'be extended, 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. 13 July, 1866, ~ 10. 91. That from and after the passage of this act the articles and Articles andpro- products hereinafter enumerated shall be exempt from internal ducts exempt. tax tax: Alum; aluminum; aluminous cake, patent alum, sulphate of alumina, and cobalt; Aniline and aniline colors; Animal charcoal, or carbon; Anvils; Articles manufactured in institutions for the blind, and in institutions for the deaf' and dumb, which are sold to aid in their support, or the support of the pupils; Barrels and casks, other than those used for the reception of fluids; packing-boxes made of wood; and boxes of wood or paper for friction matches, cigar lights, and wax tapers; Beeswax, crude or unrefined; Bi-chromate and prussiate of potash; Bleaching powders; Blue vitriol; Borax, and boracic acid; Brass not more advanced than rods or sheets; Brick, fire-brick, draining tiles, cement, drain and sewer pipes, earthen and stone water-pipes, retorts and tiles made of clay; Bristles; Brooms made from corn, brush, or palm-leaf; Building stone of all kinds, including slate, marble, freestone, and soapstone, and rock, and ground gypsum; Bunting and flags of the United States, and banners made of bunting of domestic manufacture; Burrstones, millstones, and grindstones, rough or wrought; Candle wicking; Chronometers; Coffins and burial cases; Copperas; Copper, lead, and tin, in ingots, pigs, or bars; Copper and yellow sheathing metal, not more advanced than rods or sheets; Crates, and grain or farm baskets made of splints; Crucibles of all kinds; Crutches and artificial limbs, eyes, and teeth; Deer-skins, smoked, or not oil-dressed; Feather beds, mattresses, pafliasses, bolsters, and pillows'; 49 Fertilizers of all kinds; ArticlesandproFlasks and patterns used by founders; ducts exempt. Flax and the manufactures thereof; Flavoring extracts solely for cooking purposes; German silver in bars or sheets; Gold leaf and gold foil; Hemp and jute prepared for textile or felting purposes; Hulls of ships and other vessels; Illuminating gas manufactured by educational institutions for their own use exclusively; I India-rubber springs used exclusively for railroad cars; Iron bridges, and castings for iron bridges; Iron drain and sewer pipes; Keys, actions, and strings for musical instruments; Litharge and orange mineral; Machines driven by horse-power and used exclusively for cutb ting firewood, staves, and shingle bolts; and hand-saws; Magnesium, calcined magnesia, and carbonate of magnesia; Malleable iron castings, unfinished; Manganese; Masts, spars, ship and vessel blocks, and tree-nail wedges and deck plugs, cordage, ropes, and cables made of vegetable fibre; Medicinal and mineral waters, of all kinds, sold in bottles or from fountains, and mead; Mounting and machinery of telescopes for astronomical purposes; Mills and machinery for the manufacture of sugar, sirup, and molasses from sorghum, imphee, beets and corn; Mineral coal of all kinds, and peat; Monuments of stone of all kinds, not exceeding in value the sum of one hundred dollars: Provided, That monuments exceeding the value aforesaid, erected by public or private contributions to commemorate the service of Union soldiers who have'fallen in battle, shall be exempt from taxation; Mouldings for looking-glasses and picture frames; Muriatic, nitric, and acetic acids; Nickel, quicksilver, and sodium; Nitrate of lead; Oakum; Original paintings, statues, and'groups of statuary and casts made thereof by the artist from the original designs; Oxide of zinc; Paints, painters' and paper stainers' colors; Printing paper of all descriptions; and tarred paper for roofing and other purposes; books, maps, charts, and all printed matter, and book-binding; paraffine; paraffine oil, not exceeding in specific gravity thirty-six degrees Baume's hydrometer, a residuum of distillation or the products thereof; lubricating oil made from crude petroleum, coal, or shale, not exceeding in specific gravity thirty-six degrees Baume's hydrometer: Provided, That such oil shall be subject to the same inspection as illuminating oil; crude petroleum, and crude oil the product of the first and single distillation of coal, shale, asphaltum, peat, or other bituminous substances; Photographs or any other sun picture, being copies of cngravings or works of art, when the same are sold by the producer at wholesale at a price not exceeding fifteen cents each, or are used for the illustration of books; 4 50 Articlesamdpro- Pickles when sold by the gallon and not contained in glass packducts exempt ages; Pig-iron; muck bar; blooms, slabs, and loops; Ploughs, cultivators, harrows, straw and hay cutters, planters, seeddrills, horse-rakes, hand-rakes, cotton gins, grain cradles, and winnowing-mills; Pot and pearl ashes; Productions of stereotypers, lithographers, engravers, and electrotypers; Putty; Quinine, morphine, and other vegetable alkaloids, and phosphorus; Railroad iron, and railroad iron re-rolled; Railroad chairs and fish plates; railroad, boat, and ship spikes; axe polls; iron axles; shoes for horses, mules, and oxen; rivets, horseshoe nails, nuts, washers, and bolts; vices, iron chains, and anchors; when such articles are made of wrought iron which has previously paid the tax or duty assessed thereon; Reapers, mowers, threshing machines, and separators; corn-'shellers and wooden ware; cotton and hay presses; Repairs of articles of all kinds; Residuums, the product of mineral, vegetable, or animal substances drawn from stills after distillation; Roman and water cements, and lime; Roofing slate, slabs, and tiles; Saleratus, sal soda, caustic soda, crude soda, alumino-silicate of soda- aluminate of soda; bi carbonate of soda; and silicate of soda; Sails, tents, awnings, and bags made by sewing from fabrics or other articles upon which a duty or tax has been paid; and bags made of paper; Saltpetre; Salts of tin; Silex used in the manufacture of glass; Soap, valued at not above three cents per pound; Spelter; Spindles and castings of all descriptions made specially for locks, safes, looms, spinning machines, steam engines, hot-air and hotwater furnaces, and sewing machines, and not sold or used fbr any other purposes, and upon which a tax is assessed and paid on the article of which the casting is a part; Spokes, hubs, I, ws, anl felloes; poles, shafts, arms, and wheels not ironed oi nnished for carriages or wagons; wooden handles for ploughs, and for other agricultural, household, and mechanical tools and impl(ements; and pail and tub ears and handles; and wooden tanks, and cisterns for crude mineral oil; Starch; Steel, made from iron advanced beyond muck bar, blooms, slabs, or loops in ingots, bars, rails made and fitted for railroads, sheet, plate, coil, or wire, hoop-skirt wire covered or uncovered; carwheels, thimble skeins and pipe boxes, and springs, tire and axles made of steel used exclusively for vehicles, cars or locomotives; and clock springs, faces and hands; Stoves, composed in part of cast iron and in part of sheet iron, or of soapstone, fire-brick, or fieestone, with or without cast iron or sheet iron: Provided, That the cast and sheet iron shall have paid the tax or duty previously assessed thereon; 51 Sugar, molasses, or sirup made from beets, corn, sugar maple, or Articlesandprofrom sorghum, or imphee; ducts exempt. Sulphate of barytes; Sulphur, flowers of sulphur, and sulphur flour; Tar and crude turpentine; Tin cans used for preserved meats, fish, shell-fish, fruits, vegetables, jams, jellies, paints, oils, and spices; Umbrellas and parasols, and sticks and frames for the same; Value of bullion used in the manufacture of wares, watches, and watch-cases, and bullion prepared for the use of platers and watchmakers; Vegetable, animal, and fish oils of all descriptions, not otherwise provided for, including red oil, oleic acid, and admixtures of the same with paraffine oil, not exceeding in specific gravity thirtysix degrees Baum6's hydrometer; Verdigris; Vinegar; White and red lead; Whiting; Paris white; Window glass of all kinds; Wine made of grapes, currants or other fruits, and rhubarb; Wire made from wire less than number twenty wire gauge, upon which a tax has been assessed and paid as wire, and no manufactured wire shall pay a greater tax than that imposed on number twenty wire gauge; Yarn and warp for weaving, braiding or manufacturing purposes exclusively; Yeast powders and baking powders; Zinc, in ingots or sheets: Provided further, That the exemptions aforesaid shall, in all Proviso. cases, be confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not extend to articles in any other form, nor to manufactures from said articles. 92. That; 3 March, 1865, ~ 1. Newspapers; Boards, shingles, laths, and other lumber;,:.-ts exenpt. Staves, hoops, shooks, headings, and timber partially wrought and unfinished for chairs, tubs, pails, hubs, spokes, felloes, snaths, lasts, shovel and fork handles; Matchwood, umbrella stretchers; Alcohol made or manufactured of spirits or materials upon which the duties imposed by law shall have been paid; Bone dust, plaster or gypsum; Malt, burning fluid, printers' ink; Flax prepared for textile or felting purposes until actually woven; Marble and slate or other building stones in block, rough and unwrought; Charcoal, coke, all flour and meal made from grain, bread and breadstuffs; Butter, cheese, concentrated milk, cider, and cider vinegar, and sugar or molasses made from other articles than the sugar-cane; Paraffine, whale and fish oil; Value of the bullion used in the manufacture of silver ware; Silver bullion rolled or prepared for platers' use exclusively, and cut tapes and small wares used in the manufacture of hoops skirts, shall be, and hereby are, exempt from duty. 52 Mlanufactures And also all goods, wares, and merchandise, and articles made exempt when the increased value or manufactured from materials which have been subject to and five per centm.ed upon which internal duties have been actually paid, or materials imported upon which duties have been paid or upon which no duties have been imposed by law, where the increased value of such goods, wares, or merchandise, and articles so made or manufactured, shall not exceed the amount of five per centum ad valorem, shall be, and hereby are, exempt from duty. 30 June, 1864, 1 93. 93. That all goods, wares, and merchandise, or articles manufacManufactures tured, made, or produced (except refined petroleum, refined coal where the product oil, cotton, gold and silver, spirituous and malt liquors, manufacshall not exceed the rate of $600 tured tobacco, snuff, and cigars) by any person or firm, where the per annum under product shall not exceed the rate of one thousand dollars per certain circum- stances exempt, annum, and shall be made or produced by the labor of such perexcept refined pe- son or firm, or by his or their family, shall be, and are hereby, troleum,' refined coal oil, cotton, exempt from tax; where the product shall exceed such rate, and gspirold atuod silver and not exceed the rate of three thousand dollars, the tax shall be malt liquors, man- levied, assessed, and collected only upon the excess above the rate ufactured tobacco, and snuff and of one thousand dollars per annum; and in all other cases the cigars. when the whole annual product, including any business or transaction where Tax when the rate exceeds $600, one party has been furnished with materials, or any part thereof, ceed $oes not per and employed by another party to manufacture, make, or finish annum. the goods, wares and merchandise, or articles, paying or promTax in all other ~ cases. ising to pay therefor, and to whom the same are returned when Tax to be as- so made and finished, shall be assessed and the tax paid thereon sessed on articles, &c., when re- by the producer or manufacturer: Provided, That whenever a moved for son- producer or manufacturer shall use or consume, or shall remove Naphtha and for consumption or use, any articles, goods, wares or merchandise, other similar bitu- which, if removed for sale, would be liable to taxation, he shall be stances,when used assessed for the tax upon the articles, goods, wares, or meron the premises for fuel or clean- chandise so used, or so removed for consumption or use; but ing, exempt. naphtha, the product of the distillation of petroleum, anld other similar bituminous' substances, when used or consumed on the premises for fil or cleaning, shall be exempt from tax. b. ARTICLES TAXED AND RATES OF TAXATION. 30 June, 1864, ~ 94. 3 March, 1865, ~ 1. 94. That upon the articles, goods, wares, and merchandise here-, 13 July, 1866, ~ 9. inafter mentioned, except where otherwise provided, which shall Duties on manu- be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, br removed for consumption, or use, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be assessed, collected, and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to say: Candlts~. On candles, of whatever material made, a tax of five per centum ad valorem. Gas. * On gas, illuminating, made of coal wholly or in part, or any other material, when the product shall not be above two hundred Rate f dutythousand cubic feet per month, a tax of ten cents per one regulated by the thousand cubic feet; when the product shall be above two and average monthly not exceeding five hundred thousand cubic feet per month, a tax of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceeding five millions of cubic feet per month, a tax of twenty cents per one thousand cubic feet; when the product shall be above five millions, a tax of twenty-five cents per one thousand cubic feet. 53 And the general average of tne monthly product for the year Whe'e gaspreceding the return required by law shall determine the rate works,hve not been in operation of tax herein imposed. And where any gas-works have not been the preceding in operation for the next year preceding the return as afore- year. said, then the rate shall be determined by the estimated average of the monthly product: Provided, Tlrat the product required to The product to be returned by law by any gas company shall be understood to the samreas that be,'in addition to the gas consumed by said company or other charged in the party, the product charged in the bills actually rendered by the dered. gas company during the month preceding the return; and until Companies may the thirtieth day of April, eighteen hundred and sixty-seven, all chargs tax to congas companies whose price is fixed by law are authorized to add the tax herein imposed to the price per thousand feet on gas sold; and all such companies which have heretofore contracted to furnish gas to municipal corporations are, in like manner and for the same period, authorized to add such tax to such contract price: Provided further, That all gas furnished for lighting street For lighting lamps or for other purposes, and not measured, and all gas made streets, &c. for and used by any hotel, inn, tavern, and private dwelling-house, shall be subject to tax whatever the amount of product, and may be estimated; and if the returns in any case shall be understated Assistant assesor underestimated, it shall be the duty of the assistant assessor of the amount when the district to increase the same as he shall deem just and proper: underestimated. And provided further, That gas companies located within the Rate of tax corporate limits of any city or town, whether in the same dis- iwheres mgy compete trict or otherwise, or so located as to compete with each other, with each other. shall pay the rate of tax imposed by law upon the company having the largest production: And providedfurther, That coal tar and noaltalraindamammoniacal liquor produced in the manufacture of illuminating produced in the gas, and the products of the re-distillation of coal tar, and the manufacture of products of the manufacture of ammoniacal liquor thus produced, shall be exempt from tax. On illuminating, lubricating, or other mineral oils, marking not oils. less than thirty- six nor more than fifty-nine degrees Baume's hydrometer, the product of the distillation, re-distillation, or refining of crude petroleum, twenty cents per gallon; and all such eho shall be deemed manufacoils between the specific gravity, by Baume's test, of thirty-six turersof. and fifty-nine degrees, inclusive, shall be deemed refined illuminating oil; and any person or persons who, for the purpose of sale or consumption, shall mix any of the heavier paraffine oils with such illuminating oils, or with naphtha, or either one with the other, shall be deemed manufacturers of illuminating oil, and taxed as such; and said oil thus mixed, either with or without further distillation, shall be subject to a tax of twenty cents per gallon if, after said mixing or distillation, the product marks, by Baume's hydrometer, between said points of thirty-six and fifty-nine degrbes, inclusive. On illuminating, lubricating, or other mineral oils, marking not Ois. less than thirty-six nor more than fifty-nine degrees Baum6's hydrometer, the exclusive product of the refining of crude oil produced by a single distillation of coal, shale, asphaltum, peat, or other bituminous substances, not otherwise provided for, ten cents per gallon. On oil, naphtha, benzine, benzole, or gasoline, marking more Coaloil, naphtha, than fifty-nine degrees Baume's hydrometer, the product of the zole. distillation, re-distillation, or refining of crude petroleum, or of 54 Distillers of coal crude oil produced by a single distillation of coal, shale, peat, asoil subject tof lthe phaltum, or other bituminous substances, a tax of ten cents per provisions of law applicable to dis- gallon: Provided, That distillers and refiners of illuminating, lutillers of spirits so -k.1 far as deemed ne- bricating, or other mineral oil, naphtha, benzine, ben zole, or gasocessary by the line, shall be subject to all the provisions of law applicable to disCommissioner. Proviso. tillers of spirits, with regard to special taxes, bonds, returns, assessments, removing to and withdrawing from warehouses, liens, penalties, forfeitures, drawbacks, and all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment of taxes, so far as the same may, in the judgment of the Commissioner of Internal Revenue, and under regulations prescribed by him, be deemed necessary for that purpose: And provided further, That distillers and refiners of coal or mineral oil, whose product shall not exceed twenty-five barrels per day, on a monthly average, shall not be required to make returns oftener than once in thirty days. Spirits of tar- On spirits of turpentine, ten cents per gallon.peGrountine. On coffee, roasted or ground, on all ground spices and dry munsGround spicee. tard, and upon all articles intended for use as substitutes for or as adulterations of coffee, spices, or mustard, and upon all compounds Mustard. and mixtures prepared for sale, or intended for use and sale as coffee, spices, or mustard, or as substitutes therefor, one cent per Proviso. pound: Provided, That the exemption of one thousand dollars in annual value of product manufactured shall not apply to any of the above-specified articles mentioned in this paragraph. duced from sugar On molasses produced from the sugar-cane, and not from sorcane. ghum or imphee, a tax of three cents per gallon. Sirup of molas- On sirup of molasses or sugar-cane juice, when removed fiom ses or sugar cane juice when re- the plantation, concentrated molasses or melado, and cistern botmoved from the toms, of sugar produced from the sugar-cane and not made from sorghum or imphee, a tax of three-fourths of one cent per pound. Sugars notabove On sugars not above number twelve Dutch standard in color, number 12. produced from the sugar-cane and not from sorghum or imphee, other than those produced by the refiner, a tax of one cent per pound. Sugars above On sugars above number twelve and not above number eighteen nuabovember 18. Dutch standard in color, produced directly from the sugar-cane and not from sorghum or imphee, a tax of one and a half cent per pound. Sugcars bove On sugars above number eighteen Dutch standard in color, pronumber 18. duced directly from the sugar-cane and not from sorghum or imphee, a tax of two cents per pound. Duty on gross On the gross amount of the sales of sugar refiners, including all amount of sales of the products of their manufactories or refineries, a tax of two and sugar refiners. Who are sugar one-half of one per centum ad valorem: Provided, That every perrefiners. son shall be regarded as a sugar refiner, and pay the taxes required by law, whose business it is to advance the quality and value. of sugar upon which a tax or duty has been paid, by melting and recrystallization; or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall by boiling or other process advance the quality or value of molasses, concentrated molasses, or melado, upon which a tax or duty has been paid. sugar~candyand On sugar candy and all confectionery made wholly or in part of confectionery. sugar, valued at not exceeding twenty cents per pound, including the tax, a tax of two cents per pound; exceeding twenty and not 55 excetling forty cents per pound, including the tax, a tax of four cents per pound; when exceeding forty cents per pound, including the tax, or sold by the box, package, or otherwise than by the pound, a tax of ten per centum ad valorem. On chocolate and cocoa prepared, a tax of one and a half cent Chocolate. per pound. On gun cotton, a tax of five per centum ad valorem. Gun cottou. On gunpowder, and all explosive substances used for mining, Gunpowder. blasting, artillery, or sporting purposes, not otherwise provided for, when valued at thirty-eight cents per pound or less, including the tax, a tax of five per centum ad valorem; and when valued at above thirty-eight cents per pound, including the tax, a tax of ten cents per pound. On varnish or japan, made wholly or in part of gum copal, or Vanish or other gums or substances, a tax of five per centum ad valorem. Japan. On glue and gelatine of all descriptions, in the solid state, a tax Glue and gela. of one cent per pound. tine. On glue and cement, made wholly or in part of glue, sold in the cement and liquid state, a tax of forty cents per gallon. glue. On pins, solid head or other, a tax of five per centum ad valorem. Pins. On photographs, ambrotypes, daguerreotypes, or other pictures Photographs,am. taken by the action of light, and not hereinafter exempted from brotypes, &c. tax, a tax of five per centum ad valorem. On screws, commonly called wood screws, a tax of ten per centum wood ews. ad valorem. On clocks and timepieces, and on clock nmovements, when sold piClcks, timewithout being cased, a tax of five per centum ad valorem. movements. On all soaps valued at above three cents per pound, not per- Soap. fumed, and on salt-water soap made of cocoa-nut oil, a tax of five mills per pound. On all perfumed soaps, a tax of three cents per pound. Fancy soap. On all uncompounded chemical productions not otherwise pro- Uncompounded vided for, a tax of five per centum ad valorem. chemica On essential oils of all descriptions, a tax of five per centum ad Essential oils. valorem. On all furniture, or other articles made of wood, sold in the Furniture sold rough or unfinished, not otherwise provided for, a tax of five per centum ad valorem: Provided, That all furniture, or other arti- to n rinstelnative des made of wood, previously assessed, and a tax paid thereon, ture obld under shall be assessed a tax of five per centum ad valorem upon the cet circumincreased value only thereof when sold in a finished condition. On salt, a tax of three cents per one hundred pounds. Salt. On scales, pumps, garden engines, and hydraulic rams, a tax Scales, pumps, of three per centum ad valorem. garde hydraulgines, On tin ware of all descriptions, not otherwise provided for, a rams Tin ware. tax of five per centum ad valorem. On all iron, not otherwise provided for, advanced beyond muck- Iron not adbar, blooms, slabs, or loops, and not advanced beyond bars, and VntC,d beyond band, hoop, and sheet iron not thinner than number eighteen wiregauge, and plate iron not less than one-eighth of an inch in thickness, a tax of three dollars per ton: Provided, That a ton shall, Proviso. for all the purposes of'this act, be deemed and taken to be two Tpn two thouthousand pounds. On band, hoop, and sheet iron, thinner than number eighteen heetnihonp acu wire-gauge, plate iron less than one-eighth of an inch in thickness, nails and spikes and cut nails and spikes, not including nails, tacks, brads, or fin-'oold in papers.nd 56 ishing nails, usually put up and sold in papers, whether in papers Proviso. or otherwise; a tax of five dollars per ton: Provided, That rods, bands, hoops, sheets, plates, spikes, and nails, not including such as are usually put up in papers as before mentioned, manufactured from iron upon which the tax of three dollars has been levied and paid, shall be subject only to a tax of two dollars per ton in addition thereto, anything in this act to the contrary notwithstanding. Steel made di- On steel made directly from muck-bar, blooms, slabs, or loops, rectl, froms, &muck- a tax of three dollars per ton. Stoves and hol- On stoves, and hollow ware in all conditions, whether rough, low ware. tinned, or enamelled, and castings of iron, not otherwise-provided for, a tax of three dollars per ton. Tubhes made of On tubes made of wrought iron, a tax of five dollars per ton. wrought iron. Steam engines. On steam, locomotive, and marine engines, including the boilers, and on railroad cars, a tax of five per centum ad valorem: Provided, That when the boilers, tubes, wheels, tire[s], axles, bells, shafts, cranks, wrists, orhead-lights of such engines or cars shall have been once assessed, and a tax previously paid thereon, the amount so paid shall be deducted from the taxes on the finished engine or cars. Boilers, water On boilers of all kinds, water tanks, sugar tanks,. oil stills, sewtank ig machines, lathes, tools, planes, planing machines, shafting, and gearing, a tax of five per centum ad valorem. Iron railings, On railings, gates, fences, furniture, and statuary made of iron, gates, &c. a tax of five per centum ad valorem. tuCopper andbrass On copper and bras, tubes, nails, or rivets, sheet lead, and rivets, sheet lead lead pipes and shot, a tax of five per centum ad valorem. and lead pipes and shot. On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or Goat, &c., skins, dressed in the rough, a tax of five per centum ad valorem. Got, &c., skins, On goat, calf, kid, sheep, horse, hog, and dog skins, curried or finished. finished, a tax of five per centum ad valorem: Provided, That all goat, calf, kid, sheep, horse, hog, and dog skins upon which duties or taxes have been actually paid, shall be assessed on the increased value only when curried or finished. Patent, enam- On patent, enamelled, and japanned leather and skins of every elled, and japan- description, a tax of five per centum ad valorem: Provided, That when a tax or duty has been paid on the leather in the rough, the -tax shall be assessed and paid only on the increased value. er, &c. On oil-dressed leather, a tax of five per centum ad valorem. Leather % the On leather of all descriptions, tanned or partially tanned, in the rough. rough, a tax of five per centum ad valorem. Leather curried On leather of all descriptions, curried or finished, a tax of five or finished. Proviso. per centum ad valorem: Provided, That all leather in the rough upon which duties or taxes have been actually paid, shall be assessed on the increased value only when curried or finished. Wine from On all liquors known or denominated as wine, not made from grapes, currants, rhubarb,C&c. grapes, currants, rhubarb, or berries, produced by being rectified or mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a tax of fifty cents per Proviso. gallon: Provided, That the return, assessment, collection, and the time of collection of the taxes on such wings shall be subject to the Penalty. regulations of the Commissioner of Internal Revenue. And any person who shall willingly and knowingly sell or offer for sale any such wine made after the passage of this act, upon which the tax herein imposed has not been paid, or which has been fraudulently evaded, shall, upon conviction thereof, be subject to a fine of five 57 hundred dollars or to imprisonment not exceeding two years, at the discretion of the court. On cloth and all textile or knitted or felted articles or fabrics of Cloth. cotton, wool, or other materials, before the same has been dyed, printed, or bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a tax of five per centum ad valorem. On thread and twine, a tax of five per centum ad valorem. Thread and On articles of clothing manufactured or produced for sale by twnlehing mann weaving, knitting, or felting; on silk hats, bonnets, and hoop- factured or produced for sale by skirts; on articles manufactured or produced for sale as constit- weaving, &c. uent parts of clothing, or for trimming or ornamenting the same, neik hadts hbon and on articles of wearing apparel manufactured or produced for skirts. sale from India-rubber, gutta-percha, or from fur, or fur skins trimmiPartsofclothng; dressed with the fur on, a tax of five per centum ad valorem: Clothing made from India-rubber Provided, That-on all articles made of fur, the value of which shall gutta-percha, fur, not exceed twenty dollars, a tax of two per centum only shall be paid. &c.Pr Proviso. On boots, shoes, and shoe-strings, a tax of two per centum, ad Boots, shoteand valorem, to be paid by every person making, manufacturing, or shoe strings. producing for sale boots or shoes, or furnishing the materials or any part thereof, and employing others to make, manufacture, or produce themn: Provided, That any boot or shoemaker making Proviso. boots or shoes to order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shallbe exempt from this tax. On clothing, gloves, mittens, moccasins, caps, felt hats, and Clothingnotothother articles of dress for the wear of men, women, and children, erwise assessed not otherwise assessed and taxed, a tax of two per centum ad valorem, to -be paid by every person making, manufacturing, or producing for sale clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress, or furnishing the materials or any part thereof, and employing others to make, manufacture, or produce them: Provided, That any tailor, or any maker of Proviso. gloves, mittens, moccasins, caps, felt hats, or other articles of makingrs, custom dress to order as custom work only, and not for general sale, and work only, and whose work does whose work, exclusive of the materials, does not exceed annually not exceed annain value one thousand dollars, shall be exempt from this tax; ally $1,000,e eand articles of dress made or trimmed by inilliners or dress-makers Articles of dress made or' trimmed for the wx- of women and iiildren shall also be exempt from this by milliners or tax: Provided, That the branching into sprays, branches, or dressmakers for the wear of women wreaths of artificial flowers, on which an impost or internal tax and children has already been paid, shall not be considered a manufacture with- ePemrt. in the meaning of this act. Artifaclal On paper not otherwise herein provided for, a tax of three per Papero otothercentum ad valorem., wise provided for. On all manufactures not otherwise provided for, of cotton, Manufactures-of wool, silk, worsted, hemp, jute, India-rubber, gutta-percha, wood,l,e. glass, pottery ware, leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, or of other.materials, a tax of five per centum ad valorem: Pro- Proviso. vided, That on all cloths or articles dyed, printed, or bleached, on Tax asseaed which a tax or duty shall have been paid before the same were value of cloths, so dyed, printed, or bleached, the said tax of five per centum shall &., obn hih paid be assessed only upon the increased value thereof: And provided before same were further, That any cloth or fabrics or articles as aforesaid, when dProviso in remade of thread, yarn, or warps, imported, or upon which an in- gard to thread, ternal tax shall have been assessed and paid, shall be assessed and yarn, &c. pay a tax on the increased value only thereof; and when made 58 wholly by the same manufacturer, shall be subject to a tax only Proviso in re- of five per centum ad valorem: And provided further, That re. arthen brown earthen and common or gray stoneware shall be subject to a tax of two and one-half per centum ad valorem, and no more. flamonds, &c. On all diamonds, emeralds, precious stones and imitations thereof, and all other jewelry, a tax of five per centum ad vaProviso in re-, gard to imported lorem: Provided, That whe diamonds, emeralThat when diaonds, precious stones, diamonds. or imitations thereof, imported from foreign countries, and upon ~which import duties have been paid, shall be set or reset in gold or any other material, the tax shall be assessed and paid only upon the value of the settings. Blmont On bullion in lump, ingot, bar, or otherwise, a tax of one-half of one per centum ad valorem, to be paid by the assayer of the same, who shall stamp the product of the assay as the Commissioner of Internal Revenue, under the direction of the Secretary Shallbestamped of the Treasury, may prescribe by general regulations. And all under regulations. sales, transfers, exchanges, transportation, and exportation of What sales, &c., of,are unlawful. gold or silver assayed at any mint of the United States, or by any private assayer, unless stamped as prescribed by general Penalty. regulations, as aforesaid, are hereby declared unlawful; and every person or corporation who shall sell, transfer, transport, exchange, export, or deal in the same, shall be subject to a penalty of one thousand dollars for each offence, and to a fine not exceeding that sum, and to imprisonment for a term not exGold or silver ceeding two years nor less than six months. No jeweller, not to be wrought worker or artificer in gold or silver shall use either of those metals except it shall have first been stamped as aforesaid, as reNor to be ex- quired by this act. No person or corporation shall export or ported. cause to be exported from the United States any gold or silver in its natural state, not coined, assayed, or stamped, as aforesaid; Penalty. and for every violation of this paragraph every offender shall be Proviso. subject to the penalties herein provided: Provided, That nothing herein contained shall apply to the reworking of old gold or silver in lump, ingot, or bar, as aforesaid. aSnun. On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, or damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of forty cents per pound. Manufactured On cavendish, plug, twist, and all other kinds of manufactured tobacco not other- tobacco, not herein otherwise provided for, a tax of forty cents wise provided for. per pound. Tobacco twisted On tobacco twisted by hand, or reduced from leaf into a condiby hand, &c. tion to be consumed without the use of any machine or instrument, and without being pressed, sweetened, or otherwise prepared, and on fine-cut shorts, a tax of thirty cents per pound. Ftle cut chew. On fine-cut chewing tobacco, whether manufactured with the ng~ tobacco. stems in or not, or however sold, whether loose, in bulk, or in rolls, packages, papers, wrappers, or boxes, a tax of forty cents per pound. Smoking tobac- On smoking tobacco, sweetened, stemmed, or butted, a tax of o~sweetened, &c. forty cents per pound. Not sweetened. On smoking tobacco of all kinds, not sweetened, nor stemmed, nor butted, including that made of stems, or in part of stems, and imitations thereof, a tax of fifteen cents per pound. Cigarettes, che- On cigarettes, or small cigars, made of tobacco enclosed in-a roots i nxe hort- wrapper, or binder, and not over three and a half inches in length, value not over $8 and on cigars made with twisted heads, and on cheroots, and on per thoueand. cigars known as short-sixes, the market value of which is not over eight dollars per thousand, a tax of two dollars per thousand. 59 On all cheroots, cigarettes, and cigars, the market value of which Over $8 and not over $12 per thouis over eight dollars and not over twelve dollars per thousand, a sand. tax of four dollars per thousand. On all cheroots, cigarettes, and cigars, the market value of thOver $2 per which is over twelve dollars per thousand, a tax of four dollars per thousand, and, in addition thereto, twenty per centum ad valorem on the market value thereof. And the Commissioner of Internal Regllactions to be prescribed for Revenue, with the approval of the Secretary of the Treasury, may the inspection and prescribe such regulations for the inspection and valuation of valuation, and the collection of the cigars, cheroots, and cigarettes, and the collection of the tax thereon, tax. as shall, in his judgment, be most effective for the prevention of inequalities and frauds in the payment of such tax. And, in ad- Manufactureto dition to other regulations, it shall be the duty of the inspector bdeawrmed unor assessor who appraises any cigars, cigarettes, or cheroots to examine the manufacturer thereof or his agent under Qath, which oath shall be administered by the inspecting and appraising officer, and reduced to writing, and signed by such manufacturer or his agent, with a view to ascertaining whether such manufacturer has any interest, direct or indirect, in any sale that has been made, or any resale to be made of said cigars, cigarettes, or cheroots, by the concealment of which he seeks to obtain a false, fraudulent, or deceptive appraisement. 95. That on all wines, liquors, or compounds known or denomi- 13Jly, 1866, 36. nated as wine, made in imitation of sparkling wine or champagne, $Iitatiron wines, and put up in bottle,-'-n imitation of any imported wine, or with quarts the pretence of being imported wine, or wine of foreign growth or manufacture, there shall be levied and paid a tax of six dollars $3 per dozen per dozen bottles, each bottle containing more than one pint, and pints. not more than one quart, or three dollars per dozen bottles, each bottle containing not more than one pint; said tax to be paid by Manufacturer, owner,orpossessor the manufacturer, owner, or person having possession thereof; and to pay the same. the returns, assessment, collection, and time of collection of the Assessment and tax on such imitation wines shall be subject to the regulations of the Commissioner of Internal Revenue. And any person who Penalty. shall wilfully and knowingly sell or offer for sale any such wine made after this act takes effect, upon which the tax herein imposed has not been paid, or whicbhas been fraudulently evaded, shall, upon conviction thereof, be subject to a penalty of one thousand dollars, or to imprisonment not exceeding one year, at the discretion of the court. C. RETURNS AND COLLECTION OF TAXES. 96. That whenever any manufactured articles, goods, wares, or 30Jne,1864;;95. merchandise, on which an excise or impost duty has been paid, Taxonincreaseda and which are not specially provided for, are increased in value cases. by being polished, painted, varnished, waxed, oiled, gilded, electrotyped, galvanized, plated, framed, ground, pressed, colored, dyed, trimmed, ornamented, or otherwise more completely finished or fitted for use or sale, without changing the original character or purposes for which the same are intended to be used, there shall be levied, collected, and paid a tax of five per centum ad valorem upon the Increasedvalue, amount of such increased value, to be ascertained by deducting how ascertained. from the value of the finished article when sold, or removed for sale, delivery, or consumption, the cost or value of the original article to the person, firm, or company, liable to the duty imposed upon the increased value thereof. The increasing of values in the Increasing of manner aforesaid shall be deemed manufacturing, and any person, values deemed firm, company, or corporation engaged therein shall be liable to all mufacturing. the:provisions of law for the collection of internal duties relating 60 to manufactures as to licenses, returns, payment of taxes, liens, fines, penalties, and forfeitures. 30June, 1864, ~ 82. 97. That every individual, partnership, firm, association, or Definition of per- corporation, (and any word or words in this act indicating or reson or persons ferring to person or persons shall be taken to mean and include able to tax under this act. partnerships, firms, associations, or corporations, when not otherwise designated or manifestly incompatible with the intent thereof,) shall comply with the following requirements, that is to say: fuhufactusrworn First. Before commencing, or, if already commenced, before statement before continuing, any manufacture liable to be assessed under the proness as to place, visions of this act, and which shall not be differently provided for articles manufac- elsewhere, every person shall furnish, without previous demand tured, proposed Mtarket, &c. therefor, to the assistant assessor a statement, subscribed and sworn to, or affirmed, setting forth the place where the manufacture is to be carried on, and the principal place of business for sales, the name of the manufactured article, the proposed market for the same, whether foreign or domestic, and generally the- kind and quality manufactured or proposed to be manufactured. lyturmnakefoptho - Second. He shall within ten days after the first day of each ducts and sales in and every month, or on or before a day prescribed by the Commannerprescribed msinr by Commissioner. missoner of Internal Revenue, make return under oath or affirmation of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. Returns made Third. All such returns, statements, descriptions, memoranda, under oath. oaths, and affirmations, shall be in form, scope, and detail as may be prescribed, from time to time, by the Commissioner of Internal Revenue. 30 June, 1864, ~87. 98. That any person, firm, company, or corporation who may 3 arucy, l1865, ~ 1. now be engaged in the manufacture of tobacco, snuff, or cigars, Manufacturer of or who shall hereafter commence or engage in such manufacture, tobacco, snuff, or before commencing, or, if already commenced, before continuing, cigars required to such manufacture for which they may be liable to be assessed make additional tl statement. under the provisions of law, shall, in addition to a compliance with all other provisions of law, furnish to the assessor or assistant assessor a statement, subscribed under oath or affirmation, ac!curately setting forth the place, and, if in a city, the street and number of the street where the manufacturing is, or is to be, carried on, the name and description of the manufactured article, and, if the same shall be manufactured for or to be sold and delivered to any other person or party, the name and residence and business or occupation of the person or party for whom the said article is to be manufactured or to whom it is to be delivered, and generally the kind and quality manufactured or proposed to be manufactured; And shallgive a and shall give a bond to the United States, with one or more surebond, ties to be approved by the collector of the district, in the sum of three thousand dollars for each cutting machine kept for use, in the sum of one thousand dollars for each screw-press kept for use in making plug or pressed tobacco, in the sum of five thousand dollars for each hydraulic press kept for use, in the sum of one thousand dollars for each snuff mull kept for use, and in the sum of one -hundred dollars for each person employed by said person, firm, company, or corporation in making cigars, conditioned that he will comply with all the requirements of law in regard to the manufacture of tobacco, snuff, or cigars; that he will not employ others to manufacture cigars who have not obtained the requisite permit for making cigars; that he will not engage in any attempt, 61 by himself or by collusion with others, to defraud the government ciu:l::ous. of any tax on any manufacture of tobacco, snuff, or cigars; that he will render truly and correctly all the returns, statements, and inventories prescribed for manufacturers of tobacco, snuff, and cigars; that whenever he shall add to the number of cutting machines, presses, snuff mulls, or cigar-makers, used or employed by him, he will immediately give notice thereof to the collector who holds the bond, that he will pay to the collector of the district all the taxes which may or should be assessed and due on any tobacco, snuff, or cigars so manufactured, and that he will not knowingly sell, purchase, or receive for sale any such tobacco, snuff, or cigars which have not been inspected, branded, or stamped as required by law, or upon which the tax has not been paid if it has accrued or become payable. And the said bond may Bond mayberebe renewed or changed from time to time, in regard to the sure- newed. ties or amount thereof, according to the discretion of the collector, under the instructions of the Commissioner of Internal Revenue. And every person, firm, company, or corporation aforesaid shall Shall exhibit cerexhibit, whenever demanded by any officer of internal revenue, a lifiate from col-or. certificate from the collector, who is hereby authorized and directed to issue the same, setting forth the kind and number of machines, presses, snuff mulls, and number of cigar-makers for which the bond has been given. And any person, firm, or corporation Penaltyfornonmanufacturing tobacco, snuff, or cigars of any description without compliance with,,rrnl~uvv~Ar,, n ~ r, all. b e.'..this section. first furnishing the bond in the cases herein required, shall be subject to a fine of three hundred dollars, and in addition thereto, upon conviction thereof, shall be liable to imprisonment for a term not exceeding one year, at the discretion of the court. 99. That it shall be the duty of the assistant assessor of each 30June, 1864, ~88. district to keep a record, in a book or books to be provided for the 13 July, 1866, ~ 9. purpose, to be open to the inspection of any person upon reason- sor to keep aboeok able request, of the name of any and every person, firm, company, containing names of all persons in or corporation who may be engaged in the manufacture of tobacco, his district having snuff, or cigars in his district, together with the place where such permits. manufacture is carried on and the place of residence of the person or persons engaged therein; and the assistant assessor shall enter in said record, under the name of each manufacturer, an' abstract of his monthly returns; and each assessor shall keep a similar record for the entire district. " 100. That any person, firm, company, or corporation, manufactur- 30 June, 1864, ~ 86. ing or producing goods, wares, and merchandise, sold or removed for 13 Jhll, 1866, ~ 9. consumption or use, upon which taxes are imposed by law, shall, -lanufacturers in their return of the value and quantity, render an account of shall render anfaccount of the full the full amount of actual sales made by the manufacturer, producer, amount of actual or agent thereof, and shall state whether any part, and if so, what sales. part, of said goods, wares, and merchandise, has been consumed or used by the owner, owners, or agent, or used for the production of another manufacture or product, together with the market Quantity convalue of the same at the time of sue use or consumption; whether sumed. such goods, wares, and merchandise were shipped for a foreign port or consigned to auction or commission merchants, other than for Quantity used agents, for sale; and shall make a return according to the value facture. at the place of shipment, when shipped for a foreign port, or according to the value at the place of manufacture or production, Return to be when removed for use or consumption, or consigned to others than tmhe acaiune at place agents of the manufacturer or producer. The value and quantity of shipment or of the goods, wares, and merchandise required to be stated as ion.f pr 62 aforesaid shall be estimated by the actual sales made by the man-.Value to be esti- ufacturer or by his agent. And where such goods, wares, and mermated how. chandise have been removed for consumption or for delivery to In certain cases. others, or placed on shipboard, or are no longer within the custody or control of the manufacturer or his agent, not being in his factory, store, or warehouse, the value shall be estimated at the average of the market value of the like goods, wares, and merchandise at the time when the same became liable to tax. 30Jnne, 1864, ~90. 101. That any person, firm, company, or corporation, now or 3 Julyarch, 1865, ~ hereafter engaged in the manufacture of tobacco, snuffSor cigars, Manufacturerre- of any description whatsoever, shall be, and hereby is, required to quired to make an make out and deliver to the assistant assessor of the assessment inventory of the district a true statement or inventory of the quantity of each of quantity owned by him on the first the different kinds of tobacco, snuff-flour, snuff, cigars, tinfoil, deachy of January in licorice, and stems, held or owned by him or them on the first day of January of each year, or at the time of commencing business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut, shorts, pressed, plug, snuff-flour or prepared snuff, or cigars, which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as preAccount to be scribed by the Commissioner of Internal Revenue; and every kept in a book in such person, company, or corporation shall keep in book form an manner as prescribed by the accurate account of all the articles aforesaid thereafter purchased Commissioner. by him or them, the quantity of tobacco, snuff, snuff-flour, or ci-. gars, of whatever description, manufactured, sold, consumed, or removed for consumption or sale, or removed from the place of A copy of en- manufacture; and he or they shall, on or before the tenth day of tries to be fur- each month, furnish to the assistant assessor of the district a true nished the assistant assessor. and accurate abstract of all such purchases and sales, or removals, Penalty for neg- which abstract shall be verified by oath or affirmnation; and in lect. case of refusal or neglect to deliver the inventory, or keep the account, or furnish the abstract aforesaid, he or they shall forfeit the sum of five hundred dollars, to be recovered with costs of suit. cTinfoil used in And it shall.be thle duty of any manufacturer or vender of tinfoil, or other material used in manufacturing tobacco, snuff, or cigars, on demand of any officer of internal revenue, to render to such officer a correct statement, verified by oath or affirmation, of the quantity and amount of tinfoil or other materials sold or delivered Examination as to any person or persons named in such demand; and in case of in section 14, June refusal or neglect to render such statement, or of cause to believe 30, 1864. such statement to be incorrect or fraudulent, the assessor of the district may cause an examination of persons, books, and papers to be made in the same manner as provided in the fourteenth secGeneral provi- tion of this act. And all the provisions of law relating to manusions of law appli- facturers generally, so far as applicable and not inconsistent herecable to tobacco, cale to tobo, with, shall be held to apply to the manufacture of tobacco, snuff, Taxtoaccrueon and cigars: Provided, That the tax imposed upon the manufacremoval from turer of tobacco, snuff, and cigars, shall be held to accrue upon place of manufac- ture, &c. the sale or removal from the place of manufacture, unless removed to a bonded warehouse: Provided further, That manTransfermaybe ufactured tobacco, snuff, or cigars, whether of domestic manufacmade to a bonded warehouse with- ture or imported, may be transferred, without payment of the tax, out payment of to a bonded warehouse established in conformity with law and treasury regulations, under such rules and regulations and upon the execution of such transportation bonds or other security as may 63 be Prescribed by the Commissioner of Internal Revenue, subject to the Approval of the Secretary of the Treasury, said bonds or other security to be taken by the collector of the district from which such removal is made; and may be transported from such Regulations for a warehouse to any other bonded warehouse established as afore- therem'sovalof distilled spirits to be said, and may be withdrawn from bonded warehouse for consump- observedinregard Pion on payment of the tax, or removed for export to a foreign tobt roemova of country without payment of tax, in conformity with the provisions applicable. of law relating to the removal of' distilled spirits, all the rules, regulations, and conditions of which, so far as applicable, shall apply to tobacco, snuff, or cigars in bonded warehouse. And no drawback so drawback to shall in any case be allowed upon any manufactured tobacco, snuff, be allowed. or cigars. 102. That all lists or returns required to be made monthly, by 3 July, 186, 11. any person, firm, company, corporation, or party whatsoever, liable When monthly to tax, shall be made on or before the tenth day of each and every returns to bo made month, and the tax assessed or due thereon shall be certified or certified to collecreturned by the assessor to the collector on or before the last day tor. of each and every month. And all lists or returns required to be Quarterly remade quarterly, and all other lists or returns for which no provision turns likewise. is otherwise made, shall be made on or before the tenth day of each and every month in which said list or return is required to be made, or succeeding the time when the tax may be due and liable to be assessed, and the tax thereon shall be certified or returned as herein provided for monthly lists or returns. And the tax shall be due When payable. and payable on or before the last day of each and every month. And in case said tax is not paid on or before the last day of each If not pa1id ten and every month the collector shall add ten per centum thereto: per tdd to be Provided, That notice of the time when said tax shall become due But noticeo be and payable shall be given in such manner as shall be prescribed sVen. by the Commissioner of Internal Revenue; and if said tax shall not be paid on or before the last day of the month as aforesaid, it shall be the duty of said collector to demand payment thereof, with ten per centum additional thereto in the manner prescribed by law; and if said tax and ten per centum additional are not paid within Demand to be ten days from and after such demand thereof, it shall be lawful for made. the collector or his deputy to make distraint therefor, as provided Distraint. by law, and so much of section eighty-three of the act of June Part of sec. 83, thirtieth, eighteen hundred and sixty-four, as amended by the act repealed. of March third, eighteen hundred and sixty-five, as relates to the time of payment and collection of tax, is hereby repealed; and in In case of negall cases of neglect to make such lists or returns, or in case of lect. false and fraudulent returns, the provisions of existing law, as amended by this act, shall be applicable thereto. 103. That in case of the manufacture and sale or production and 30 June, 1864, ~ 85. sale, consumption or delivery, of any goods, wares, merchandise, The assistant as or articles as hereinafter mentioned, without compliance on the and esotimate,upart of the party manufacturing or producing the same with all ties in certain the requirements and regulations prescribed by law in relation thereto, the assistant assessor may, upon such information as he may have, assume and estimate the amount and value of such manufactures or products, and upon such assumed amount assess the duties, amid add thereto fifty per centum; and said duties shall be collected in like manner as ln case the provisions of this act in relation thereto had been complied with, and to such articles all the foregoing provisions for liens, fines, penalties, and forfeitures shall in like manner apply. 64 30J.nne, 1864, ~ 91. 104. That all manufactured tobacco, snuff, or cigars shall, before 3 March, 1865. ~ 1. 13 July, 1866, 9. the same is used or removed for consumption, be inspectPd by an Tobacco, snuff inspector appointed under the provisions of law,'who shall mark pnd cigars to bein or affix a stamp upon the box or other package containing such Package to be tobacco, snuff; or cigars in a manner to be prescribed by the Commarkedor stamp'd missioner of Internal Revenue, denoting the kind, quantity, or number contained in each package, with the date of inspection and Fees of inspec- the name of the inspector, and the collection district. The fees of tor. such inspector shall in all cases be paid by the owner of the manufraudulent use o factured tobacco, snuff, or cigars so inspected. And any person inpection marka who shall affix upon any box or other package containing such tobacco, snuff, or cigars any mark or stamp which shall be false or fraudulent in any of the particulars before recited in this section, or shall, with intent to defraud the United States, or to cause the same to be defrauded, change in any manner such stamp or mark, or such box or package so marked or stamped, shall be liable to a fine of not less than fifty dollars, or to imprisonment not exceeding two years, for every such offence. And all cigars manufacpackedigrs to be tured after the passage of this act shall be packed in boxes or If sold without paper packages. And any manufactured tobacco, snuff, and cigars, inspection, to be whether of domestic manufacture or imported, which shall be sold or pass out of the hands of the manufacturer or importer, except into a bonded warehouse, without the inspection marks or stamps affixed, unless otherwise provided, shall be forfeited, and may be seized wherever found, and shall be sold, and the proceeds of such sale shall be distributed between the United States and the incpt of nttmpo be former, if there be any, as provided by law. The Commissioner of Internal Revenue shall keep an account of all stamps delivered boIndp to the several inspectors; and said inspectors shall also keep an account of all stamps by them used or placed upon boxes containing cigars, and of all tobacco, snuff, and cigars inspected, and the name of the person, firm, or company for whom the same were so inspected, and shall return to the assessor of the district a separate and distinct account of the same, and also return to the said Commissioner, on demand, all stamps not otherwise accounted for, and shall give a bond for a faithful performance of all the duties to which he may be assigned, and to return or account for all stamps which may be placed in his hands. 30l3une, 1864, 92. 105. That if any person other than the manufacturer shall sell,.March 3, 1865, ~ 1. July 13, 1866, ~ 9. or consign, or remove for sale, or part with the possession of any Penalty when manufactured tobacco, snuff, or cigars upon which the taxes imposed any oneother than by law have not been paid, with the knowledge thereof, such per — thI. xlanulacturer parts with the pos- son shall be liable to a penalty of one hundred dollars for each session of tobacco, offence. And any person who shall purchase or receive fbr sale snuff, or cigars, on which duties im- any such tobacco, snuff, or cigars, which has not been inspected, not been paid.ve branded, or stamped as required by law, or upon which the tax Penalty for re- has not been paid, if it has accrued or become payable, with celving tobacco, snuff, or cigars knowledge thereof, shall be liable to a penalty of fifty dollars for under certain cir- each and every offence. And any person who shall purchase or cnmstances. Penalty for re- receive for sale any such tobacco, snuff, or cigars from any manuceiving tobacco. facturer who has not paid the special tax, shall be liable for each snuff, or cigars from a nmanufac- and every offence to a penalty of one hundred dollars, and, in turer who has not paid the special addition thereto, a forfeiture of all the articles, as aforesaid, so tManufacurrto purchased or received, or the full value thereof. And every perprocure permit. son, before making any cigars after the passage of this act, shall apply for and procure from the assistant assessor of the district in which he resides a permit authorizing such persons to carry on the 65 trade of cigar-making, for which permit he shall pay said assistant Fee for issuing. assessor the sum of twenty-five cents. And every person employed M.anufacturcr in or working at the business of cigar-making in ally other district place of resildence than that in which he or she is a resident shall, before making to procureindorseany cigars in such other district, present said permit to the ment of permit. assistant assessor of the district where so employed or working, and procure the indorsement of said assistant assessor thereon, authorizing said business in said district, for which inldorsement the assistant assessor shall be entitled to receive from the appli- Fee. cant the sum of ten cents. And it shall be the duty of every as- Assessor to fursistant assessor, upon application of any person residing in his perihmnl indorse district, to furnish a permit, or to indorse upon the permit of the applicant, if resident in another district, authority to pursue the trade of cigar-making within the proper district of such assistant assessor; and said assistant assessor shall keep a record of To keepa record all permits granted or indorsed by him, showing the date of each eof permit, the name, residence, and place of employment of the party named therein, the name and district of the officer who originally granted the same, or who may have made any subsequent indorsements thereon, and the name or names of the party or parties by whom the person named in such permit is employed, or, if working for himself, stating such fact; and every person mtaking cigars Manufacturer to shall keep an accurate account in a book otf ll the cigars made keep anaccount. by him, for whom, and their kind or quality; and, if made for any other person, shall state in said account the name of the person for whom the same were made, and his place of business, and shall, monthlyo make a on the first Monday of every month, deliver to the assistant assessor of the district a copy of such account, verified by oath or affirmation that the same is true and correct. And if any person Penalty for shall make any cigars without procuring such permit, or the pro- making cigar per indorsements thereon, or neglect to keep such account in bookform, he shall be punished by a fine of five dollars for each day he shall so offend, or by imprisonment for such time as the court may order for each day's offence, not exceeding thirty days in the whole, For making false upon any one conviction. And if any person making cigars shall return. fail to make the return herein required, or shall make a false return, he shall be punished by a fine not exceeding one hundred dollars, or by imprisonment not exceeding thirty days. And any person may Manufacturer apply to the assistant assessor or inspector of the district to have counthave cid, &c. any cigars of his own manufaoture counted; and on receiving a Fee. certificate of the number, for which such fee as may be prescribed by the Commissioner of Internal Revenue' shall be paid by the owner thereof, may sell and deliver such cigars to any purchaser, May sell and dein the presence of said assistant assessor or inspector, in bulk or liver. unpacked, without payment of the tax. A copy of the certificate cat:yto befeteifi shall be retained by the assistant assessor, or by the inspector, and returned. who shall return the same to the assessor of the district. The Purchaser shall purchaser shall pack such cigars in boxes or paper packages, and pack, &c. have the same inspected and marked or stamped according to the provisions of law, and shall make a return of the same, as inspected, to the assistant assessor of the district, wherein the same were manufactured, and, unless removed to a bonded warehouse, shall pay Shall returnand the taxes on such cigars within fifteen days after purchasing them, pay tax. to the collector of th istrict wherein they were manufactured, and before the same havebeen removed from the store or building of such purchaser, or from his possession; and if such purchaser shall- Penalties for neglect for more than fifteen days to pack and have such cigars neglect. 5 66 duly inspected, and to pay the taxes thereon according to law, he shall be fined not exceeding five hundred dollars, and be imprisoned not exceeding six months, at the discretion of the court, and the Penalty for em- cigars may be seized by the collector and shall be forfeited to the ploying persons United States. And if any person, firm, company, or corporation without permit. shall employ or procure any person to make any cigars, who has not the permit or the indorsement thereon required by this act, he shall be punished by a fine of ten dollars for each day he shall so employ such person, or by imprisonment not exceeding ten days. For makingwith- And if any person shall be found making cigars without such perout permit mit, or the indorsement thereon, the collector of the district may seize any cigars, or tobacco for making cigars, which may be found in possession of such person, and the same shall be forfeited to the Proceeds to be United States and sold; and the proceeds of such sale shall be distributed between the United States and the informer, if there be any, as provided by law. 30 June, 1864, ~83. 106. * * * And in all cases of goods manu3 March, 1865, ~l. factured or produced in whole or in part upon commission, or Manufacturer where the material is furnished by one party and manufactured paying the duty by another, if the manufacturer shall be required to pay under may have lien on goods. this act the tax hereby imposed, such person or persons so paying. the same shall be entitled to collect the amount thereof of the owner or owners, and shall have a lien for the amount thus paid upon the produced or manufactured goods. 30 June, 1864,6 89. 107. That in all cases where tobacco, snuff, or cigars, of any 13 July, 1866, ~ 9- description, are manufactured, in whole or in part, upon commistereal isenia sion or shares, or where the material from which any such articles by one party and are made, or are to be made, is furnished by~ one party and manumanufactured by factured by another, or where the material is furnished or sold by one party with an understanding or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the tax imposed by law.thereon may be assessed upon the party for whom the same was made, or to whom the same was delivered as aforesaid, or upon the person or party who made the same, as the assessor shall deem best for the collection Penalty in case of the revenue. And in case of fraud on the part of either of said of fraud or colluior cllu. parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and manufactured articles shall be liable to forfeiture; and such articles shall be liable to be assessed the highest rates of tax imposed by law upon any article of like kind. 30 June, 1864. ~a4. 108. That for neglect or refusal to pay the duties provided by 3 larch, 1865, ~:1. law on manufactured articles, or articles produced as aforesaid, Proceedings for the goods, wares, and merchandise manufactured or produced and, n eglect or refusal unsold by or not passed out of the possession of such manufacturer or producer shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as Forfeiture. shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. In such Seizure. case the collector or deputy collector may take possession of said articles, and may maintain such possession in the premises and buildings where they may have been manufactured, or deposited, Proceedings. or may be. He shall summon, giving notice of not less than two nor more than ten days, the parties in possu/sion of said goods, enjoining them to appear before the assessoior assistant assessor, at a day and hour in such summons fixed, then and there to show cause, if any there be, why, for such neglect or refusal, such arti 67 cles should not be declared forfeited to the United States. The Parties intermanufacturers or producers thereof shall be deemed to be the parties interested, if the articles shall be, at the time of taking such possession, upon the premises where manufactured or produced; if they shall at such time have been removed from the place of manufacture or production, the parties interested shall be deemed to be the persons or parties in whose custody or possession the Summons how articles shall be found. Such summons shall be served upon such served. parties in person, or by leaving a copy thereof at the place of abode or business of the party to whom the same may be directed. In case no such party or place can be found, which fact shall be determined by the collector's return on the summons, such notice, in the nature of a summons, shall be given by advertisement for the term of three weeks in one newspaper in the county nearest to the place of such sale. If at or before such hearing such duties shall not have been paid, and the assessor or assistant assessor Declaration oS shall adjudge the summons and notice, service and return of the forfeiture and dibsame to be sufficient, the said articles shall be by him declared posalofproperty. forfeit, and shall be sold, disposed of, or turned over by the collector to the use of any department of the government as may be directed by the Secretary of the Treasury, who may require of any officer of the government into whose possession the same may be turned over the proper voucher therefor; and the proceeds of * Proceeds, after sale of said articles, if any there be after deducting the duties deducting duties and all expensee, and additions thereon, together with the fees, costs, and expenses to be paid to the of all proceedings incident to the seizure and sale, to be deter- owner, mined by said Commissioner, shall be refunded and paid to the owner, or, if he cannot be found, to the manufacturer or producer in whose custody the articles were when seized, as the said Commissioner may deem just, by draft on the same or some other collector; or if the said articles are turned over without sale to the Or to the mannuse of any department of the government, the excess of the value facturer or proof said articles, after deducting the amount of the duties, addi- ducr tions, fees, costs, and expenses accrued thereon when turned over as aforesaid, shall be refunded and paid by the said department to the owner, or, if. he cannot be found, to the manufacturer or producer in whose custody or possession the said articles were when seized as aforesaid. The Commissioner of Internal Revenue, Under certain with the approval of the Secretary of the Treasury, may review Commiss'ner, with any such case of forfeiture and do justice in the premises. If the the approvalof the Secretary, may reforfeiture shall have been wrongly declared, and sale made, the view proceedings. Secretary is hereby authorized, in case the specific articles cannot be restored to the party aggrieved in as good order and condition as when seized, to make up to such party in money his loss and damage from the contingent fund of his department.. Immediate Immediate renotice of any seizure of manufactured articles or products shall to be made to be given to the Commissioner of Internal Revenue by the col- commissioner. lector or deputy collector, who shall also make return of his proceedings to the said Commissioner after he shall have sold or otherwise disposed of the articles or products so forfeited; and the assessor or assistant assessor shall also make return of his proceedings relating to such forfeiture to the said Commissioner. violation of 82d And any violation of, or refusal to comply with, the provisions of section 30 June, the eighty-second section of this act, shall be good cause for for seizure. vide seizure and forfeiture, substantially in manner as detailed in this ~ 97h ante. of section; but before forfeiture shall be declared by virtue of the duties to be ascerprovisions of this section, the amount of duties which may be ffit ore for 68 due from the person whose manufactures or products are seized, shall first be ascertained in the manner prescribed in the eightyPenalty. fifth section of this act; and such violation or refusal to comply shall further make any party so violating or refusing to comply liable to a fine or penalty of five hundred dollars, to be recovered Perishable arti- in manner and form as provided in this act. Articles which the cles, how disposed collector may adjudge perishable may be sold or disposed of before declaration of forfeiture. Said sales shall be made at public auction, and notice thereof shall be given as the said Commissioner shall prescribe. 2. COTTON. 13 July, 1866, ~ 1; 109. That on and after the first day of August, eighteen hundred vide 30 June, and sixty-six, in lieu of the taxes on unmanufacturea cotton, as 1864, ~ 94. Tax three cents provided in "An act to provide internal revenue to support the per pound. government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, as amended by the act of March third, eighteen hundred and sixtyfive, there shall be paid by the producer, owner, or holder, upon all cotton produced within the United States, and upon which no tax has been levied, paid, or collected, a tax of three cents per Four per cent. pound, as hereinafter provided; and the weight of such cotton tare allowed. shall be ascertained by deducting four per centum for tare from Tax to be alien. the gross weight of each bale or package; and such tax shall be and remain a lien thereon, in the possession of any person whomsoever, from the time when this law takes effect, or such cotton is produced, as aforesaid, until the same shall have been paid; and No drawback no drawback shall, in any case, be allowed on raw or unmanufacwhenor uexpoed tured cotton of any tax paid thereon when exported in the raw or factured. unmanufactured condition. But no tax shall be imposed upon any No tax on imported.. cotton imported from other countries, and on which an import duty shall have been paid. 13 July, 1866, ~ 2; 110. That the aforesaid tax upon cotton shall be levied by the vide June 30, assessor on the producer, owner, or holder thereof. -And said Tax to belevie77. tax shall be paid to the collector of internal revenue within and for on producer, own- the collection district in which said cotton shall have been proer, or holder. duced, and before the same shall have been removed therefrom, To be paid in the district in which except where otherwise provided in this act; and everf collector fore removal. be- to whom any tax upon cotton shall be paid shall mark the bales Evidence of pay- or other packages upon which the tax shall have been paid in such ment of tax to be ai marked on pack. manner as may clearly indicate the payment thereof, and shall agollector togive give to the owner or other person having charge of such cotton a permit. permit for the removal of the same, stating therein the amount and payment of the tax, the time and place of payment, and the weight and marks upon the bales and packages, so that the same may be,To keep record. fully identified; and it shall be the duty of every such collector And make return, to keep clear and sufficient records of all such cotton inspected or marked, and of all marks and identifications thereof, and of all permits for the removal of the same, and of all his transactions relating thereto, and he shall make full returns thereof, monthly, to the Commissioner of Internal Revenue. Places where 111. That the Commissioner of Internal Revenue is hereby aucotton may be thorized to designate one or more places in each collection district marked to be des- where an assessor or an assistant assessor and a collector or deputy Cotton to be collector shall be located, and where cotton may be brought for marked in any the purpose of being weighed and appropriately marked: Provided, place if certain ex-assessor and peases are paid. That it shall be the duty of the assessor or assistant assessor and 69 the collector or deputy collector to assess and cause to be properly marked the cotton, wherever it may be in said district, provided their necessary travelling expenses to and from said designated place, for that purpose, be paid by the owners thereof. 112. That all cotton having been weighed and marked as herein 13 July, 1866, ~ 4. provided, and for which permits shall have been duly obtained of the When and how assessor, may be removed- from the district in which it has been cotton may be removed without produced to any one other district, without prepayment of the tax prepaymentof tax dae thereon, upon the execution of such transportation bonds or' other security and in accordance with such regulations as shall be prescribed by the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury. The said cotton Payment not to so removed' shall be delivered to the collector of internal revenue be delayed more or his deputy forthwith upon its arrival at its point of destination, than 90 days and shall remain subject to his control until the taxes thereon, and any necessary charges of custody thereof, shall have been paid, but nothing herein contained shall authorize any delay of the payment of said taxes for more than ninety days from the date of the permits; and when cotton shall have been weighed and marked Assessor to give for which a permit shall have been granted without prepayment of notice of permit and transmit statethe tax, it shall be the duty of the assessor granting such permit ments to collector. to give immediate notice of such permit to the collector of internal revenue for the district to which said cotton is to be transported, To makereturns and he shall also transmit therewith a statement of the taxes due to Commissioner. thereon, and of the bonds or other securities for the payment thereof, and he shall make full returns and statements of the same to the Commissioner of Internial Revenue. 113. That it shall be unlawful from and after the first day of 13 July, 1866, 5. September, eighteen hundred and sixty. -six, for the owner, master, Transportation supercargo, agent, or other person having charge of any vessel, or unlawful without -... n payment shown or for any railroad company, or other transportation company, or for p ermit. any common carrier, or other person, to convey, or attempt to convey, or transport any cotton-the growth or produce of the United States-from any point in the district in which it shall have been produced, unless each bale or package thereof shall have attached to or accompanying it the proper marks or evidence of the payment of the revenue tax and a permit of the collector for such removal, or the permit of the assessor, as hereinbefore provided, under regulations of the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, or to convey or transport any cotton from any State in which cotton is produced to any port or place in the United States, without a certificate from the collector of internal revenue of the district from which it was brought, and such other evidence as the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, may prescribe, that the tax has been paid thereon, or the permit of the assessor as hereinbefore provided, and such certificate and evidence as aforesaid shall be fur- Before landing nished to the collector of the district to which it is transported, permit to be oband his permit obtained before landing, discharging, or delivering such cotton at the place to which it is transported as aforesaid. And any person or persons who shall violate the provisions of Penalty for viothis act in this respect, or who shall convey or attempt to convey lation of this secfrom any State in which cotton is produced to any port or place without the United States any cotton upon -which the tax has not been paid, shall be liable to a penalty of one hundred dollars for each bale of cotton so conveyed or transported, or 70 attempted to be conveyed or transported, or to imprisonment for not more than one year, or both; and all vessels and vehicles employed in such conveyance or transportation shall be liable to seizure and forfeiture, by proceedings in any court of the United Forfeiture. States having competent jurisdiction. And all cotton so shipped or attempted to be shipped or transported without payment of the tax, or the execution'of such transportation bonds or other security, as provided in this act, shall be forfeited to the United States, and the proceeds thereof distributed according to the statute in like cases provided. 13 July, 1866, ~ 7. 114. That it shall be the duty of every person, firm, or corporaManufacturerin tion, manufacturing cotton for any purpose whatever, in any disproducing district to make monthly trict where cotton is produced, to return to the assessor or assistant returns. assessor of the district in which such manufacture is carried on, a true statement in writing, signed by him, and verified by his oath Particulars. or affirmation, on or before the tenth day of each month; and the. first statement so rendered shall be on or before the tenth day of August, eighteen hundred and sixty-six, and shall state the quantity of cotton which such manufacturer had on hand and unmanufactured, or in process of manufacture, on the first day of said month; and each subsequent statement shall show the whole quantity in pounds, gross weight, of cotton purchased or obtained, and the whole quantity consumed by him in any business or process of manufacture during the last preceding calendar month, and the quantity and character of the goods manufactured thereManufactulreror from; and every such manufacturer or consumer shall keep a book, in a book certain in which he shall enter the quantity, in pounds, of cotton which particulars. he has on hand on the first day of August, eighteen hundred and sixty-six, and each quantity or lot purchased or obtained by him thereafter; the time when and the party or parties from whom the same was obtained; the quantity of said cotton, if any, which is the growth of the collection district where the same is manufactured; the quantity, if any, which has net been weighed and marked by any officer herein authorized to weigh and mark the same; the quantity, if any, upon which the tax had not been paid, so far as can be ascertained, before the manufacture thereof; and also the quantities used or disposed of by him from time to time in any process of manufacture or otherwise, and the quantity and Book open to in character of the product thereof, which book shall, at all times during business hours, be open to the inspection of the assessor, assistant assessors, collector or deputy collectors of the district, Tax to be paid inspectors, or of revenue agents; and such manufacturer shall monthly. pay monthly to the collector, within the time prescribed by law, the tax herein specified, subject to no deductions, on all cotton so consumed by him in any manufacture, and on which no excise Pinaltiesforvio- tax has previously been paid; and every such manufacturer or person whose duty it is so to do, who shall neglect or refuse to make such returns to the assessor, or to keep such book, or who shall make false or fraudulent returns, or make false entries in such book, or procure the same to be so done, in addition to the payment of the tax to be assessed thereon, shall forfeit to the United States all cotton and all products of cotton in his possession, and shall be liable to a penalty of not less than one thousand nor more than five thousand dollars, to be recovered with costs of Peury suit, or to imprisonment not exceeding two years, in the discretion Pery. of the court; and any person or persons who shall make any false oath or affirmation in relation to any matter or thing herein required 71 shall be guilty of perjury, and shall be subject to the punishment prescribed by existing statutes for that offence: Provided, That Manufacturer's nothing herein contained shall be construed in any manner to affect liability notaffectthe liability of any person for any tax imposed by law on the goods manufactured from such cotton. 115. That the provisions of the act of June thirty, eighteen 13July, 1866, ~ 8. hundred and sixty-four, as amended by the act of March third, Other laws to eighteen hundred and sixty-five, relating to the assessment of thistax. taxes and enforcing the collection of the same, and all proceedings and remedies relating thereto, shall apply to the assessment and collection of the tax, fines, and penalties imposed by, and not inconsistent with, the provisions of the preceding sections of this Commissionerto act; and the Commissioner of Internal Revenue, subject to the makeregulations. approval of the Secretary of the Treasury, shall make all necessary rules and regulations for ascertaining the weight of all cotton to be assessed, and for appropriately marking the same, and inpecptors, &c. generally for carrying into effect the foregoing provisions. And the Secretary of the Treasury is authorized to appoint all neces- compensation. sary inspectors, weighers, and markers of cotton, whose compensation shall be determined by the Commissioner of Internal Revenue, and paid in the same manner as inspectors of tobacco are paid. 116. That all cotton sold by or on account of the gov- 30June,1864,~177. ernment of the United States shall be free and exempt from duty 3 auly te6, ~ 0. at the time of and after the sale thereof, and the same shall be Cotton sold on marked free, and the purchaser furnished with such a bill of sale account of the as shall clearly and accurately describe the same, which shall be eup St.ates deemed and taken to be a permit authorizing the sale or removal thereof. 3. DISTILLED SPIRITS. 117. That there shall be levied, collected, and paid on all dis- 13July, 1866, ~32. tilled spirits, upon which no tax has been paid according to law, Tax on distilled a tax of two dollars on each and every proof gallon, to be paid by spirits. the distiller, owner, or any person having possession thereof; and Tax a lien on the spirits, distilthe tax shall be a lien on the spirits distilled, on the distillery lery, &c. used for distilling the same, with the stills, vessels, fixtures, and tools therein, and on the interest of said distiller in the lot or tract of land whereon the said distillery is situated, from the time said spirits are distilled, until the said tax shall be paid: Provided, Proviso. That the tax on all spirits shall be collected at no lower rate than o lower rllate td at the basis of first-proof, and shall be increased in proportion for the basis of first. any greater strength than the strength of first-proof. proof. 118. That proof spirit shall be held and taken to be that alco- 13July, 1866, ~ 33. holic liquor which contains one-half its volume of alcohol of a spe- Proof spirit, decific gravity of seven thousand nine hundred and thirty-nine fiition of (.7939) ten thousandths at sixty degrees Fahrenheit; and the Sec- Secretary of the retary of the Treasury is hereby authorized to adopt, procure, irda to audopt and prescribe for use, such hydrometers, weighing and gauging hydrometers for ascertaining the instruments, meters or other means for ascertaining the strength strength, &c., and and quantity of spirits subject to tax, and to prescribe such rules to prescrib~e rules and regulations as he may deem necessary to insure a uniform egulations. and correct system of inspection, weighing, and gauging of spirits subject to tax throughout the United States. And in all sales of Gallon shall be spirits hereafter made, where not otherwise specially agreed, a lotaken of first-proof. gallon shall be taken to be a gallon of first-proof, according to the foregoing standard set forth and declared for the inspection and gauging -of spirits throughout the United States. 72 13July, 1866, ~21. 119. That every person, firm, or corporation who distils or Distiller, defini- manufactures spirits or alcohol by continuous distillation from tion of. grain, who brews or makes mash, wort, or wash, for distillation or the production of spirits, shall be deemed a distiller, under this act. And the making or keeping by any person of grain, mash, wash, or beer, prepared or fit for distillation, together with the possession by such person of a still or other apparatus capable of use for distilling, upon the same premises, shall be deemed and taken as presumptive evidence that such person is a distiller within the meaning of this act. 13July, 1866, ~ 22. 120. That every person, firm, or corporation who rectifies, puriRectifier, defini- fies, or refines distilled spirits or wines by any process, or who, tion of. by mixing distilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine, " spirits," or " wine bitters," or any other name, shall be regarded as a rectifier under this act. 13 July, 186, ~ 23. 121. That if any person shall carry on the business of a distiller Penalty for dis- or rectifier without having paid the special tax, as required by law, tilling orrectifyin ilthout having he shall for every such offence be liable to a fine of not less than paid the special double the tax imposed upon the spirits distilled, or double the tax. special tax due for the spirits rectified by such person or found upon the premises hereinafter mentioned, and to imprisonment Liquors, stills, for a term not exceeding two years; and all spirituous liquors the United States. SO distilled or rectified, or owned by such person, or found as hereinafter mentioned, and all materials for making or preparing' the same, and all vessels containing the same, and all stills or other apparatus capable of being used for distilling, owned by such person or found upon any premises where such business shall be carried on in violation of this section, shall be forfeited to the United States, and may be seized by the collector or deputy collector of the district within which such offence is committed. 13 July, 1866, ~ 24.'122. That every person engaged in, or intending to be engaged in, the business of a distiller or rectifier, shall give notice in writing, subscribed by him, to the assessor of the district within which such business is to be carried on, stating the name or style under which, the name or names, and the place or places of residence of the person or persons by whom, and the place where said business Notice shall be is to be carried on, and whether of distilling or rectifying. In case given of names and place of resi- of a distiller, the notice shall also state the kind of stills, boilers, dence of persons and other implements to be used, the capacity of each, the name by whom and place where the or names of the owner or owners of the premises on which the disbusiness is to be carried on. tillery is or is to be situated, and if such premises are leased, the terms of the lease. In case of any change in the location, form, capacity, ownership, agency, or superintendence of such distillery, stills, boilers, or other implements, like notice shall be given as aforesaid, within twenty-four hours, of such change. Such person Bondtobe given shall also give bond, in form to be prescribed by the Commissioner of Internal Revenue, with sureties approved by the collector of the district, who may approve the same if he shall be satisfied, by affidavits made on said bond, of the sufficiency of said sureties, conditioned that he will comply with all the requirements of the law in relation to distilled spirits. The penal sum of such bond shall not be more than double the amount of the tax on the spirits that can be distilled by such still or stills or other implements during a period of fifteen days. Said collector may refuse to approve 73 said bond when, in his judgment, the location of the distillery is when approval such as would enable the distiller to defraud the revenue; and in'hY br efued. case of such refusal, the distiller may appeal to the Commissioner Of Internal Revenue, whose decision in the matter shall be final. A new bond may be required in case of the death, insolvency, or removal of either of the sureties, or in any other contingency, at the discretion of the collector. Any person failing or refusing Penalty for failto give the notice or bond hereinbefore required, or giving a false ing to give notice orfraudulent notice, shall be liable to the fine and forfeitures provided in the last preceding section. 123. That no person shall use any still, boiler, or other vessel, 13July, 186., ~ 25. for the purpose of distilling in any building or on any premises Forbids certain where beer, lager beer, ale, porter, or other fermented liquors, placesofdistilling. vinegar, or ether, are manufactured or produced, or where sugars or sirups are refined, or where liquors of any description are retailed, or any other business is carried on, or in any dwellinghouse; and every person who shall use such still, boiler, or other vessel, for the purpose of distilling, as aforesaid, in any building or other premises where the above specified articles are manufactured, produced, or other business is carried on, or in any dwelling-house, or who shall procure the same to be done, shall forfeit such stills, boilers, or other vessels so used, and all the spirits distilled, and pay a fine of one thousand dollars, or be imprisoned for not more ~than one year, in the discretion of the court; and any person who Notice to be shall manufacture any still, boiler, or other vessel, to be used for given to collector by manufacturer the purpose of distilling, shall, before the same is removed from of still, boiler, &c. the place of manufacture, notify the collector where such still, Where same is boiler, or other vessel is to be used or sent, and by whom it is to to be used, &c. be used, and of its capacity, and the time when the same is to be sent or set up; and no such still, boiler, or other vessel, shall be.set up without the permit in writing of the collector for that purpose; and any person who shall set up such still, boiler, or other Permit of colvessel, without first obtaining a permit from the collector of the lecto tor be obtained for setting district in which such still, boiler, or other vessel is intended to up still. be used, or who shall fail to give such notice, shall pay in either failure.enalty for case the sum of five hundred dollars, and shall forfeit the distilling apparatus thus removed or set up in violation of law: Provided, Proviso. That saleratus may be made or manufactured in any building or Saleratus. on any premises where spirits are distilled: Provided further, Proviso. That any boiler used in generating steam or beating water to be Boiler may be used in such distillery may be located in any other building or located in dian on any other premises to be connected with such still or boiling tubs, by suitable pipes or other apparatus, or the steam from such boiler in the distillery may be conveyed to other premises to be used for manufacturing or other purposes. 124. That every person making or distilling spirits, or owning 13 July, 1, 16, 31. any still, boiler, or other vessel used for the purpose of distilling Requires true spirits, or having such still, boiler, or other vessel so used under to beemact entries his superintendence, either as agent or owner, or using any such still, boiler, or other vessel, shall, from day to day, make, or cause to be made, true and exact entry in a book, to be kept in such form as the Commissioner of Internal Revenue may prescribe, of the number of pounds or gallons of materials used for the purpose of producing spirits; the number of gallons of spirits distilled, the number of gallons placed in warehouse, and the proof thereof, and the number of gallons sold, with the proof thereof, 74 and the name and place of business or residence of the person to whom sold; and shall also on the first,.eleventh, and twenty-first days of each month, or within five days thereafter, render to th, assessor or assistant assessor an account in duplicate, taken froa his books in the particulars hereinbefore recited, and verified by oath, of,all the facts occurring after the last day of account preceding. The entries to be made in the books of the distiller as aforesaid shall, upon the several days when the returns are made, as provided, be verified by oath or affirmation of the person or persons by whom such entries shall have been made, in the presence of the assessor or assistant assessor, or other proper officer, who shall append thereto his certificate of the execution of the same..The owner, agent, or superintendent of any distillery shall, in case the original entries required to be made in his books by this act shall not have been made by himself, subjoin to the certificate of the person by whom they were made the following oath or affirmation: "I do certify that to the best of my knowledge and belief the foregoing entries are just and true, and that I have taken all the means in my power to make them so." Said book shall always be open for the inspection of any assessor, assistant assessor, collector, deputy collector, revenue agents, or inspectors, and any premises where distilling shall be carried on shall be open Penalty for vio- to said officers, or either of them, at all times. Any person who ofthiseetion. shall violate the provisions of this section shall for every such offence be liable to a fine of five hundred dollars. Any person who shall render an account under the provisions of this section which shall be false or fraudulent shall be liable to a fine of not less than five hundred dollars, or to imprisonment not less than six months. 13 July, 1866, ~34. 125. That the owner, agent, or superintendent of any distillery Required to established as hereinbefore provided, shall erect, in a room or building to be provided and used for that purpose, and for no other, two or more receiving cisterns, each to be at least of sufficient capacity to hold all the spirits distilled during the day of twenty-four hours, into one of which shall be conveyed each day all the spirits mannDescription of. factured in said distillery during that day; and such cisterns shall be so constructed as to leave an open space of at least three feet between the tops thereof and the floor or roof above, and of not less than eighteen inches between the bottoms thereof and the floor below, and shall be separated in such a manner as will enable the inspector to pass around the same, and shall be connected with the outlet of the stills, boilers, or other vessels used for distilling, by suitable pipes or other apparatus so constructed as always to be exposed to the view of the inspector; such cisterns and the room in which they are contained shall be in charge of and under the lock and seal of the inspector.; and on the third day after the spirits are conveyed into such cisterns the same shall be drawn off into casks or other packages, under the supervision of the inspector, and shall be immediately inspected, gauged, proved, and the casks or packages marked as herein provided, and be removed directly Proviso. to the bonded warehouse before mentioned: Provided, That the spirits may be drawn off from said cisterns at any time previous to the third day, if so desired by the owner, agent, or superinLocks and seals tendent of such distillery; and all locks and seals required by law provided by Secretary Treasury. shall be provided by the Secretary of the Treasury, at the expense of the owner of the distillery or warehouse, and the keys shall 75 always be in the custody of the inspector or assistant inspector, or the, officer having charge'of the distillery or warehouse. 126. That the owner or owners of any distillery shall provide 13July, 1866, ~27. at his or their own expense a warehouse suitable for the storage Requiredtoproof bonded spirits, of [his or] their own manufacture only; or he or stodrarge. houefor they may provide a secure room in a suitable building, to be used as such warehouse, but no dwelling-hose shall be used for such purpose; and no door, window, or other opening shall be made or permitted in the walls thereof, leading to any other room or building used for any other purpose, or into the distillery; and after a bond has been given, as hereinafter provided, such ware- To be bonded house or room, when approved by the Secretary of the Treasury, warehouse when on rewort of the district collector, is hereby declared to be a approved. bonded warehouse of the United States, and shall be used only for the storing of spirits manufactured by the owner, agent, or superintendent of such distillery, and shall be under the custody of the inspector as hereinafter provided; and shall be kept locked up by the proper officer in charge, at all times, except when he shall be present; and the tax on the spirits stored in such warehouse shall be paid before removal from such warehouse, unless removed in pursuance of law. And the owner or owners of such Owneroftoe. tOwn er s of t bond. warehouse shall execute a general bond to the United States with two or more sureties, to be approved by the collector; and such bond shall be for not less than the amount of taxes on the spirits to be covered thereby, and in such form, and containing such conditions, as shall be approved by the Secretary of the Treasury, and shall be changed or renewed from' time to time in regard to the amount and sureties thereof, as the collector, with the approval of the Secretary of the Treasury, may require. 127. Trhat the owner or owners of any distillery or oil refinery 30eJune, 1864, ~60. may provide, at his or their own expense, a warehouse, in con- Distillersand reformity with such regulations as the Secretary of the Treasury may erefct waremay prescribe; and such warehouse, when approved by the col- house. Declaredbonded lector, is hereby declared a bonded warehouse of the United warehouse. States, and shall be used only for storing distilled spirits, or refined coal oil, or naphtha, and to be under the custody of the collector or his deputy. And the duty on the spirits, coal oil, or Duty to be paid before, removal naphtha stored in such warehouse shall be paid before it is re- afore warehouse. moved from such warehouse, unless removed in pursuance of law. 128. That general bonded warehouses, for the storage of spirits 13 July, 1866, ~ 28. or other merchandise allowed by law to be placed in bond to se- General bonded cure the payment of the internal revenue tax thereon, or the warehouses. exportation thereof, may be established under such rules and regulations and upon the execution of such bonds as the Secretary of the Treasury may prescribe, and shall be in the immediate cus- of tobekeinhare tody of storekeepers who shall be appointed for that purpose, whose compensation shall be paid monthly to the collector of the district by the owners or proprietors of such warehouse, and shall not exceed the rates which may be allowed to storekeepers of bonded warehouses established under the laws and regulations relating to customs: Provided, That any article manufactured in Removal there. a bonded warehouse established under the one hundred and sixtyeighth section of the internal revenue act of June thirtieth, eighteen hundred and sixty-four, and located in any of the Atlantic States, may be removed therefrom for' transportation to a customs bonded warehouse at any port on the Pacific coast of 76 the United States, for the purpose only of being exported therefrom, under such rules and regulations and upon the execution of such bonds or other security as the Secretary of the Treasury may prescribe. 13 July, 1866, ~ 29. 129. That there shall be appointed by the Secretary of the Inspector ap- Treasury an inspector for every distillery established according to pointed for every law, who shall take an oath faithfully to perform his duties; and who shall take an aceount of all the meal and vegetable pr'ductions or other substances to be used for the purpose of producing spirits, when put into the mash tub or otherwise used; Duties of and shall inspect, gauge and prove all the spirits distilled, under such rules and regulations. as may be prescribed by the Commissioner of Internal Revenue; and shall take charge of the bonded warehouse established for the distillery in conformity to law; and such warehouse shall be in the joint custody of such inspector and the owner thereof, his agent or superintendent; and when any spirits shall be placed in such warehouse, an entry therefor, in such form as shall be prescribed by regulations, shall immediately be made and signed by the owner of said spirits, and shall have indorsed thereon a certificate of the inspector that the spirits mentioned have been duly inspected and received in said warehouse, and such entry and certificate shall be filed with the colCompensation of. lector of the district; and said inspector shall not engage in any other business while employed as an inspector, and shall be paid five dollars per day for the time during which he is engaged; and the amount of compensation thus paid for inspection shall be assessed by the assessor upon the distiller, and returned to the collector monthly for collection; and, in addition to the above compensation, such inspector shall receive such fee as may be prescribed by the Commissioner of Internal Revenue for each and every proof gallon of distilled spirits inspected by him and removed to the bonded warehouse, which shall be paid by the distiller or owner of the spirits; but no compensation shall be allowed to such inspector for more than one inspection of such Assistant In spirits. And in case the duties of such inspector shall be greater spector to be appointed in certain at any time than he can perform, upon the joint application of the cases. inspector and owner of such distillery, the Secretary of the Treasury may appoint an assistant inspector; and upon the refusal of the distiller to join in such application, the collector shall decide as to. such necessity; and such assistant inspector shall qualify in the same manner and be subject to the same penalties as the inspector, and he shall be paid in the same manner as the inspector, at a rate not exceeding the sum of three dollars per day while so employed; and in case of disagreement as to the necessity of retaining the services of such assistant, between the owner of the distillery and the inspector, the collector shall decide as to such necessity, and his decision in the matter shall be finaL And in case of absence by sickness, or from any other cause, of such inspector or assistant, the collector may designate a person to take temporary charge of such distillery and warehouse, who shall during such absence perform the duties, receive the same rate of pay, and be paid in the same manner, as said inspector or Penalty for dis- assistant for the time he may be so employed: Provided, That the tllilg,bt&., with- owner, agent, or superintendent of any distillery who shall use, mission. cause or permit to be used, any materials for the purpose of producing spirits, or shall distil or remove any spirits in the ab 77 sence of the acting inspector or assistant, without permission anted by the collector of the district, shall forfeit and pay double the amount of taxes on the spirits so produced, distilled, or removed, and, in addition thereto, be liable to a fine of one thousand dollars, to be recovered in the manner provided for other penalties: Provided further, That any person who shall ship, Penaltyfor shiptransport or remove any spirituous or fermented liquors or wines, without proper under any other than the proper name or brand known to the brand. trade as designating the kind and quality of the contents of the casks or packages containing the same, or who shall cause the same to be done, shall forfeit the same, and shall, on conviction thereof, be subject to and pay a fine of five hundred dollars. 130. That there shall be appointed by the Secretary of the 13July, 1866, ~30. Treasury, in every collection district where the same may be ne- General inspeccessary, one or more general inspectors of spirits, who shall be en- tors titled to receive such fee as may be prescribed by the Commissioner of Internal Revenue for each and every proof gallon gauged and proved by him, to be paid by the owner of the spirits; and any owner, agent, or superintendent of any distillery or bonded warehouse who shall refuse to admit an inspector upon such premises, so far as it may be necessary for the performance of his duties, or who shall obstruct an inspector in the performance of his duties, shall forfeit and pay the sum of five hundred dollars, to be recovered in the manner provided for recovery of other penalties imposed by this act. 131. That all spirits distilled shall, before the same are re- 13July, 1866, 38. moved to the bonded warehouse, be inspected, gauged, and proved Inspection, gangby the inspector appointed for that purpose, after the same has ng, and brandingbeen drawn into casks or packages, each of not less capacity than twenty gallons, wine measure, and said inspector shall mark by cutting, branding, or otherwise, upon the cask or package containing such spirits, in a manner to be prescribed by the Commissioner of Internal Revenue, the quantity and proof of the contents of such cask or package, with the date of inspection, the collection district, the name of the inspector and the name of the distiller, and also the number of each cask in progressive order, such progressive number, for every distiller, to begin with number one with the first cask or package inspected after this act takes effect, and subsequently with number one with the first cask inspected on or after the first day of January, in each year, and no two or more casks warehoused in th same year by the same distiller shall be marked with the same number, and the officer in charge of the warehouse shall refuse to allow any cask of spirits to be taken out therefrom which has not marked thereon all the several particulars aforesaid, and in the manner required by law. And the Inspector to make return to inspector or other revenue officer in charge of any distillery shall collector and asmake a prompt return of all spirits inspected by him in accordance sessor. with the provisions of law, and the name of the distiller, to the collector, and a duplicate thereof to the assessor of the district; and any person who shall fraudulently evade or attempt fraudulently Penalty forevato evade the payment of the tax upon any spirits distilled as aforesaid, by changing any marks upon any such cask or package, or in any other manner whatever, or who shall fraudulently put into such cask or package spirits of greater strength than that inspected and certified to by the inspector, shall pay double the amount of tax on each proof gallon of the quantity of such spirits, 78 Inpector subject to be assessed and collected as in case of other taxes, and forfeit to penalty in cer- and pay as a penalty the additional sum of five hundred dollars tain cases. for each cask or package so altered or changed, to be recovered as provided by law; and any inspector, assistant inspector, or officer temporarily in charge of any distillery, who shall conspire with the proprietor of any distillery or with any other person or persons to defraud the United States of the revenue or tax arising from distilled spirits or any part thereof, or who shall, with intent to defraud the United States of such revenue or tax, make any false or fraudulent entry, certificate, or return, or place any false or fraudulent mark upon any cask or package, shall, on Conviction thereof, pay a fine of not less than one thousand nor more than five thousand dollars, and be imprisoned for not less than two nor more Penalty for frau- than five years; and any person who shall fraudulently use any dulently using purchasing,orsell- cask or package bearing inspection marks, for the purpose of selling any cask, &c., ing any other spirits than that so inspected, or for selling spirits marks. of a quantity or quality different from that so'inspected, shall be imprisoned for a term of six months, or shall pay a fine of one hundred dollars for each cask or package so used, in the discretion of the court; and any person who shall knowingly purchase or sell, with inspection marks thereon, any cask or package, after the same has been used for distilled spirits, or who shall fraudulently omit to erase or obliterate the inspection marks upon any such package or cask at the time of emptying the same, shall forfeit and pay the sum of two hundred dollars for every cask so purchased or used, or on which the marks are not so obliterated. And any oFra inspectos person who shall, with fraudulent intent, use any inspector's brands brands or plates. or plates upon any cask or package containing or purporting to contain distilled spirits, or who shall knowingly make or use any counterfeit or spurious brand or plate upon any cask or package of distilled spirits, as aforesaid, shall be deemed guilty of a felony, and, on conviction thereof, shall pay a fine of one thousand dollars and be imprisoned for not less than two nor more than five years, and such cask or package, with its contents, shall be forfeited to the United States. And any inspector who shall permit any person not employed by him to use any of his brands or plates, or who shall negligently or wilfully leave such brands or plates where they can be used by any other person than those who may be in his employ, shall pay a fine not exceeding one thousand dollars, in the discretion of the court. And any inspector who shall employ any owners agent, or superintendent of any distillery or warehouse under his supervision, or who shall employ any person in the service of such owner, agent, or superintendent, to use his plates or brands, or to discharge any of the duties imposed by law -upon such inspector, shall, for each offence so committed, be subject to the fine last mentioned. 13 July, 1866, ~ 37. 132. That every owner, agent, or superintendent of any distilPremises, &c.,to lery shall, at all times when required, supply all assistance, lights, be inspected. ladders, tools, staging, or other things necessary for inspecting the premises, stock, tools, and apparatus, belonging to such person, and' shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the inspector, when required so to do by afiy duly authorized officer, under a penalty of two hundred dollars for any refusal or neglect so to do. 79 133. That any spirits or other merchandise may be removed 13 Jnuly, 1866, ~41. from bonded warehouse, for the purpose of being exported, upon Removal from the order of the superintendent of exports for the port whence the bondedwarehouse spirits are to be exported; and such order shall state the port to for exportation. which such spirits are to be shipped, and the name of the vessel, "DrawbVack,' p~21? and also the number of proof gallons, and the marks of the packages or casks; and such spirits or other merchandise shall be branded Bond to be exe" U. S. bonded warehouse, for export," and shall be put on board cuted. of the vessel in or by which they are to be exported, by an officer under direction of the superintendent of exports, and placed under the supervision of an officer of the customs, after a bond with good and sufficient sureties shall have been given in such form and containing such conditions as the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, may prescribe. And such bond shall be cancelled upon the presentation Cancellation of of the proper certificate that said spirits have been landed at the bond. port named in said bond, or at any other port wfthout the jurisdiction of the United States, or upon satisfactory proof that after shipment the spirits have been lost. And at any port where there shall be no superintendent of exports, all the duties and services required of superintendents of exports and drawback shall devolve upon and be performed by the collector of internal revenue designated to have charge of exportation. 134. That any person who shall remove any distilled spirits 13July, 1866,~45. from the place where the same are distilled, otherwise than into a Penalty for rebonded warehouse as provided by law, shall be liable to a fine of proVided by law. double the amount of the tax imposed thereon, or to imprisonment for not less than three months. All distilled spirits so removed, and all distilled spirits found elsewhere than in a bonded warehouse, not having been removed from such warehouse according to law, and the tax imposed by law on the same not having been paid, shall be forfeited to the United States, or may, immediately upon discovery, be seized, and, after assessment of the tax thereon, may be sold by the collector for the tax and expenses of seizure and sale. And proceedings upon such seizure shall be according to existing provisions of law in relation to distraint, and in conformity with any regulations which shall be made by the Commissioner of Internal Revenue. And the burden of proof shall be upon the claimant of said spirits to show that the requirements of law in regard to the same have been complied with. And any person who shall aid or abet in the removal of distilled spilits from any distillery otherwise than to a bonded warehouse as provided by law, or shall aid in the concealment of such spirits so removed, shall be liable, on conviction thereof, to a fine of not less than two hundred nor more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months. And any person who shall remove, or shall aid or abet in the removal of any distilled spirits from any bonded warehouse, other than is allowed by law, shall be liable to a fine of not more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months. 13 July, 1866, ~ 40. 135. That any distilled spirits which have been inspected, May beremoved gauged, proved, and marked by the inspector, according to the without payment provisions of law, may be removed without the payment of tax of tax from bonded from the bonded warehouse owned by the distiller, under such by distiller, under rules and regulations, and upon the execution of such transporta- tribed regulao 80 tion bonds or other security, as the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, may prescribe, and may be transported to any general bonded warehouse used for the storage of distilled spirits, established under the internal revenue laws and regulations, after having been branded as follows: "U. S. bonded warehouse, district,: for transportation to - district,," (inserting in each case the number of the district and name of the State;) and immediately after the arrival of such distilled spirits at the district of the collector to which it has been transferred, it shall again be inspected and placed in a bonded warehouse; and Tax to be paid the tax shall be paid on the difference between the number of proof gallons as stated in the bond given at the place of shipment and the number received at the warehouse, less the allowance for leakage as established by the regulations of the Commissioner of Internal Revenue; and except for actual destruction by unavoidable accident, by the elements, or by the public enemy, no other Enterd in a gen- allowance for loss shall be made; and any distilled spirits entered oral bonded wvare-. house subject to in a general bonded warehouse shall be subject to such rules and rules, and charge- regulations as the Commissioner of Internal Revenue may preable with costs, &c., same as imr scribe, and be chargeable with the same costs and expenses, in all ported goods respects, to which imported goods deposited in public store or bonded warehouse may be subject, and shall be in charge of a storekeeper, to be appointed by the Secretary of the Treasury, who, with the owner and proprietor of the warehouse, shall have the joint custody of all the distilled spirits so stored in said warehouse, which shall be at the risk of the owner of the said spirits; and all labor on the same shall be performed by the owner or proprietor of the warehouse, under the supervision of the officer in charge of the same, and at the expense of said owner or proprietor. And the same fees shall be paid for the execution of all papers, instruments, and documents relating to the exportation of any spirits or other merchandise,'as are charged to exporters for like services in the custom-house; and all expense and services required in the removal, transfer, and shipment of the same for exProviso, with- port shall be paid by the owner thereof: Provided, That any disdrawal fromwarehouse. tilled spirits may be withdrawn from a bonded warehouse, after having been inspected and gauged by the proper officer, and after the payment to the collector of internal revenue for the district in which the warehouse is situated of the tax imposed by law; and when so delivered, shall be branded " U. S. bonded warehouse, tax paid;" or may be removed from said warehouse without the payment of the tax for the purpose of being exported, or for the purpose of being rectified, or re-distilled, canned, or put into other packages, after the quantity and proof of the spirits to be removed have been ascertained and' inspected as required by law, under such rules and regulations and the execution of such bonds or other security as the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, may prescribe; but such removal of bonded —spirits for the purpose of being rectified, re-distilled, or put into other packages, shall be allowed but once on the same spirits; and all spirits so removed for re distillation, rectification, or change of package, shall be returned to the same warehouse, and shall again be inspected; and the tax shall be paid to the said collector on any deficiency or reduction beyond 81 three per cent. And upon spirits removed under bond for the Taxestobepaid purpose of being re-distilled or rectified, or change of package as redistillation. aforesaid, and upon which an allowance shall have been made, as herein provided, the duty upon such allowance shall be paid, together with the taxes imposed by law upon such spirits, in case such spirits shall be withdrawn for consumption or sale, or for transportation without being exported. And no drawback shall Drawback not be allowed on any distilled spirits on which the tax has been paid; has been paid. but nothing in this section shall be so construed as to prevent the manufacture in bond for exportation, without the payment of. taxes, of medicines, preparations, compositions, perfumery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, as provided by'law. 136. That all distilled spirits, and all distilled or refined coal 30June, 1864,C61. oil, distillate, benzine or benzole, and naphtha, upon which an ex- 3 March, 1865, ~ i cise duty is imposed by law, may, after being inspected, gauged, colo, tilled pirit, proved, and marked by the inspector according to the provisions tha, may be removed without of this act, be removed, without payment of the duty, under such payment of duty rules and regulations, and upon the execution of such transporta- under bond, &c. tion bonds or other security as the Secretary of the Treasury may prescribe. The said spirits, oil, or naphtha so removed'shall be Transfer from one to another transferred directly from the distillery or refinery to abonded bonded warehouse warehouse, established in conformity with law and treasury regulations, and may be transported from such warehouse to any one other bonded warehouse used for the storage of distilled spirits, coal oil, or naphtha. And after the arrival of such distilled Reinspectionand payment of duty spirits, coal oil, or naphtha at the bonded warehouse within the required on any district of the assessor to which it has been transferred, it shall deficiency beyond the allowance for be again inspected, and the duty shall be assessed and paid on leakage. any deficiency or reduction of the number of proof gallons beyond such allowance for leakage as may be established by the regulations of the Commissioner of Internal Revenue, received at the warehouse, from the number of proof gallons as stated in the bond given at the place of shipment. And any distilled spirits, penses chargeable coal oil, or naphtha in the public warehouses shall be subject to same as on imported goods dethe same rules and regulations, and be chargeable with the same posited in bonded costs and expenses in all respects, to which imported goods de- warehouse. posited in public store or bonded warehouse may be subject;.and Spirits, oil, or shall be in charge of a proper officer, to be designated by the nnphthdy ofin the Secretary of the Treasury, who, with the owner and proprietor of while in a boaded warehouse, and at the warehouse, shall have the joint custody of all the distilled the risks of the spirits, oil, or naphtha so stored in said warehouse, which shall be owner. at the risk of the owner of the said spirits, oil, or naphtha. And Owner to pay all labor on the same shall be performed by the owner or pro- upon goods in prietor of the warchouse, under the supervision of the officer in bonded warehouse charge of the same, and at the expense of said owner or proprietor of the warehouse; and the same fees shall be paid for exports as are charged to exporters for like services in the customhouse. And no drawback shall in any case be allowed on any be allowed. distilled spirits, coal oil, or naphtha, upon which an excise duty shall have been paid, either before or after it shall have been placed in a bonded warehouse.: Provided, That any distilled, Distilled spirits, spirits, coal oil, or naphtha may be withdrawn from the bonded coal oil, or na-ith tha, may be withwarehouse after payment, to the collector of internal revenue for drawn from bonded warehouse unthe district in which the warehouse is situated, of the duty im- dercertaincircuaposed'by law, or may be removed without payment of the duty stauces. 6 82 for the purpose of being exported, or for the purpose of being reaistilled or canned for export, after the quantity and proof of the spirits, oil, or naphtha to be removed has been ascertained and inspected according to the provisions of law, under such rules arid regulations and the execution of such bond or other security as Spirits, &c., re- the Secretary of the Treasury may prescribe. And any spirits, moved for distilla tion to be returned' oil, or naphtha so removed for distillation shall be returned to the to the warehouse warehouse and shall be again inspected, and the duty shall be and again inspected. paid to the said collector on any deficiency of reduction beyond the allowance for loss by redistillation established by the Commissioner of Internal Revenue, in the number of proof gallons received at the warehouse for the purpose of being exported, as Medicines, &c., aforesaid. And nothing in this section'shall be construed to premay be manufactureadfor exporta- vent the manufacture for exportation, without payment of duty, tion without pay- of medicines, preparations, compositions, perfumery, cosmetics, meat of duty. cordials, and other liquors manufactured wholly or in part of domestic spirits, as provided for in this act. 13 July, 1866, ~ 42. 137. That any person or persons wh6 shall execite or sign Penalty for exe- any false or fraudulent bond, permit, entry, or other document, any false or frau-signing required by law or regulations; or who shall fraudulently procure dulent bond, per- the same to be executed; or who shall connive at the execution theremit, &C. of, by which the payment of any internal revenue tax or duty shall be evaded, or attempted to be evaded, or which shall be executed, or purport to be executed, for the purpose of placing in, or withdrawing from, any bonded warehouse any spirits or other merchandise for any purpose whatever, or which shall in any way be used or attempted to be used in fraud of the internal revenue laws and regulations, on conviction thereof, shall forfeit all property in such spirits or other merchandise to which such instrument relates, or purports to relate, and shall be imprisoned for a term not less than one nor more than five years, at the discretion of the court. 13 July, 1866, ~35. 138. That any person who shall knowingly and fraudulently Penalty. use any false weights or measures in ascertaining, weighing, or measures.htor measuring the quantities of grain, meal, or vegetable materials, molasses, beer, or other substances to be used for distillation, or who shall fraudulently make false record of the same, or who shall' destroy or tamper with any locks or seal which may be placed on any cistern, rooms, or buildings, by the duly authorized officers of the revenue, shall on conviction thereof be imprisoned for the term of two years, and pay a fine not exceeding one thousand dollars, in the discretion of the court; and any person who shall tse any molasses, beer, or other substances, whether fermented on the premises or elsewhere, for the purpose of producing spirits, before an account of the same shall have been registered in the proper record book provided for this purpose, shall forfeit and pay the sum of one thousand dollars for each and every offence so committed 13 July, 1866, ~39. 139. That any person or persons who shall add, or cause to be Penaliy for add- added, any ingredients to any spirits before the tax imposed by law shall have been paid thereon, for the purpose of creating a fictitious proof, shall, upon conviction, be subject to a fine of one thousand dollars for each cask or package so adulterated, and be imprisoned for not less than one nor more than two years, in the discretion of the court, and such cask or package, with its contents, shall be forfeited to the United States. 83 140. That every rectifier or wholesale dealer in distilled spirits 13 July, 1866, ~ e6. shall enter, daily, in a book or books kept for the purpose, under Entries to,be made in a book of such rules and regulations as the Commissioner of Internal Reve- number of gallons nue may prescribe, the number of proof gallons of spirits purchased received, &e. or received, of whom purchased and received, and the number of proof gallons sold or delivered; and every rectifier or wholesale Penalty for dealer who shall neglect or refuse to keep such record shall for- failur~ feit all spirits in his possession, together vith the apparatus, tools, and implements used, and be subject to a fine of five hundred dollars, or imprisonment for not less than six months nor more than one year, in the discretion of the court. And every rectifier shall mark with a stencil-plate on each package of five gallons or more of distilled or rectified spirits sold by him, his name and place of business. 141. That.all boilers, stills, or other vessels, tools, and imple- 13 July, 1866, 44. ments, used in distilling or rectifying, and forfeited under any of rorfeited boilers, stills, &C., to the provisions of this "act, and all condemned material, together be sold at public with any engine or other machinery connected therewith, and all auction. empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law. And all spirits or spirituous liquors which may be Forfeitedliquors forfeited under the provisions of this act, unless herein otherwise by Commissioner. provided, shall be disposed of by the Commissioner of Internal Revenue as the Secretary of the Treasury may direct. And the Certaindistillers Commissioner of Internal Revenue is hereby authorized, with te may be approval of the Secretary of the Treasury, to exempt distillers of brandy from apples, peaches, or grapes exclusively, from such of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient. And any word or words Words person ator persons to. inin any and all parts of this act, and of all acts to which this act is elude paetrtnr additional, indicating or referring to person or persons, shall be ships, &c. taken to include partnerships, firms, associations, bodies corporate or politic, or any other party whatsoever, when not otherwise designated, or manifestly incompatible with the intent thereof. 142. That any person owning any distilled spirits intended for 13 July, 186, ~43. sale, manufactured prior to the time when this act takes effect, Ownerofcertain exceeding fifty gallons altogether, shall tnotify in writing the col- colleetor to gauge lector of the district wherein such spirits may be stored, held, or the same. owned, within sixty days thereafter, to gauge and prove the same; and upon the receipt of said notice the collector shall cause said Said spirits to be gauged and spirits to be gauged and proved, and the casks or packages con- marked. taining the same to be marked by the inspector in the following manner: Manufactured prior to, 1S6-. - -, Inspector, District. Inspected -, 186-. And no spirits so manufactured, held, or owned, shall be gauged,'rottobeganged, proved, or marked in any cistern or other stationary vessel, but &C.,in lrns,&o. shall be gauged, proved, and marked only in barrels, casks, or 84 In leach-tubs to packages in which the same shall have been placed; and the be estimated quantity held in leach-tubs shall be estimated by the inspector, and when drawn off into packages, shall be gauged and marked Collector to for- as herein provided. Upon the receipt of the return the collector ward copy of return to Commis- shall immediately forward to the Commissioner of Internal Revesioner.. nue a copy thereof; and any person holding or owning such Penalty for neg- spirits, and refusing or neglecting to notify the collector, as in this lect or refusal to notify collector. section provided, shall forfeit the same and pay the sum of five hundred dollars, to be collected in the manner provided by law for Spirits found on the collection of other penalties. No distilled spirits on which the distillery premises after payment of tax has been paid shall be stored or allowed to remain on any distax to be forfeited. tillery premises, under the penalty of a forfeiture of all spirits so When remSved found. And all spirits, after being removed from the original from original package to be re- package in which they were inspected and gauged into other packages for purposes of rectification, redistillation or change of proof, shall again be inspected and gauged and properly branded; Ab.ence of and the absence of an inspector's brand shall be taken and held brand thereon cause for forfeit- as sufficient cause or evidence upon which any spirits so found otire. may be forfeited. And any person who shall change the character Penalty for changiDg thechar- of any spirits, either by rectification, mixing, or otherwise, after ecter of spirits after inspection, they have been duly inspected and marked, as hereinbefore prowithout properly vided, and place the same in other packages for consumption or brandag sale without first stamping or branding upon such package, in such manner as the Commissioner of Internal Revenue may prescribe, the word ("Rectified," shall forfeit such spirits, and the By whom the same may be seized by the collector or deputy collector of the same may be seized. district where such spirits may be found, or by such other collector or deputy collector as may be specially authorized by the Penaltyforfraud- Commissioner of Internal Revenue for that purpose. And any ulently branding, &.ntly brand. person who shall so brand any package containing spirits, knowing the taxes thereon have not been paid, shall forfeit such spirits, and be deemed guilty of a misdemeanor, and upon conviction shall be imprisoned for not more than two years, at the discretion of the court. 4.'FERMENTED LIQUORS. 13 July, 1866, ~48. 143. That there shall be paid on all beer,-lager beer, ale, porter, Tax on: beer, and other similar fermented liquors, by whatever name such lilager ber, aler, quors may be called, a taxnof one dollar for every barrel containing porter, and other similar fermented not more than thirty-one gallons; and at a like rate for any other liquors. quantity or for any fractional part of a barrel which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which tax shall be paid by the owner, agent or superintendent of the brewery or premises in which such fermented liquors shall be made, in the manner and Mode ofreckon- at the time hereinafter specified: Provided, That fractional parts ingfractionalparts of a barrel shall be halves, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one-eighth shall be accounted one-eighth; more than ane-eighth and not more than one-sixth, shall be accounted one-sixth; more than one-sixth and not more than one-quarter, shall be accounted one-quarter; more than one-quarter and not more than one-half, shall be accounted one-half; more than one-half and not more than one barrel, shall be accounted one barrel; and more than one barrel and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead. 85 144. That every brewer shall, before commencing or continuing 13July, 1866, 46. business after this act takes effect, file with the assistant assessor Brewerrequired of the assessment district in wlich he shall design to carry on his to file noticegbefors business, a notice in writing, stating therein the name of the per- ness. son, company, corporation, or firm, and the names of the members of any such company or firm, together with the place or places of Contents of noresidence of such person or persons, and a description of the tie. premises on which the brewery is situated, and of his or their title thereto, and the name or names of the owner or owners thereof; and also the whole quantity of malt liquors annually made and sold or removed from the brewery for two years next preceding the date of filing such notice. 145. That every brewer shall execute a bond to the United 13 July, 1866, ~ 47. States, to be approved by the collector of the district, in a sum Brewerrequired equal to t1wice the amount of tax which, in the opinion of the to execute bond, assessor, said brewer will be liable to pay during any one month, newed on the first which bond shall be renewed on the first day of May in each day ofMayineach year, and shall be conditioned that he will pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided; and that he will keep, or cause to be kept, a book in the manner and for the purposes hereinafter specified, which shall be open to inspection by the proper officers as by law required, and that he will in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of any malt liquors before mentioned: Provided, That no brewer shall be required to Proviso regard. pay a special tax as a wholesale dealer, by reason of selling at ng special tax. wholesale, at a place other than his brewery, malt liquors manufactured by him. 146. That every person owning or occupying any brewery or 13 July, 1866, ~ 49. premises used, or intended to be used, for the purpose of brewing Persons owning or making such fermented liquors, or who shall have such premises brewery, &c.,shall under his control or superintendence as agent for the owner or oc- keep abookwhere.0~~~....he shall enter the cupant, or shall have in his possession or custody any brewing quantity, &c., of materials, utensils, or apparatus, used or intended to be used on fermented liquors made; also, the said premises in the manufacture of beer, lager beer, ale, porter, quantity sold or or other similar fermented liquors, either as owner, agent, or super- semptio for sale intendent, shall, from day to day, enter 6or cause to be entered, in said book to be at all times open to a book to be kept by him for that purpose, the kind of such fer- the assistant asses. mented liquors, the description of packages, and number of barrels sor. and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and shall also, from day to day, enter or cause to be entered, in a separate book to be kept by him for that purpose, on [an] account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt; and shall render to said assessor, or assistant assessor, on or before the tenth day of each mo4th,'a true statement in writing, taken from his books, of the whole quantity or number of barrels and fractional parts of barrels of fermented liquors brewed and sold, or removed for consumption or sale, during the preceding month; and shall verify, or cause to be verified, the said statement, and the facts therein set forth, by oath or affirmation to be taken before the assessor or assistant assessor of the district, according to the form required by law, and 86 shall immediately forward to the collector of the district a dlplicate of said statement, duly certified by the assessor or assistant assessor. And said books shall be open at all times for the inspection of any assessor or assistant assessor, collector, deputy collector, *inspector, or revenue agent, who may take memorandums and transcripts therefrom. 13 July 1866, 50 147. That the entries made in such books shall, on or before the Entries to be o e b vri th o verified by oath tenth da month, y or affirmation of on or before the the person or persons by whom such entries shall have been mothdaY of eac made, which oath or affirmation shall be written in the book at the end of such entries, and be certified by'the officer administering the same, and shall be in form as follows: " I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the quantity removed from the brewery owned by -, in the county of -. And further, that I have no knowledge of' any matter or thing, required by law to be stated in said entries, which has been omitted therefrom." Apd the owner, agent, or superintendent aforesaid, shall also, in case the original entries made in his books shall not have been made by himself, subjoin thereto the following oath or affirmation, to be taken in manner as Form of oath. aforesaid: " I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters therein required by law, and that the same are just and true, and that I have taken all the means in my power to make them so." 13july, 1866, ~ 52. 148. That the Commissioner of Internal Revenue shall cause to Stamps to be be prepared, for the payment of the tax aforesaid, suitable stamps furnished denoting the amountof tax, denoting the amount of- tax required to be paid on the hogshead, ywhich hall be sold barrels, and halves, quarters, sixths, and eighths of a barrel of by collectors to brewers only. such fermented liquors, and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand, at all times, a supply equal in amount to two months' sales thereof, if there shall be any brewery or brewery warehouse in his district, and the same shall be sold by such collectors only to Account of such the brewers of their districts, respectively; and such collectors stamps to be kept shall keep an account of the number and values of the stamps sold by collector. Deduction al- by them to each of such brewers, respectively; and the Commissioner of Internal Revenue shall allow upon all sales of such stamps to any brewer, and by him used in his business, a deIncluded in esti- duction of seven and one-half per centum. And the amount paid sioag comm"is into the treasury by any collector on accouiat of the sale of such stamps to brewers shall be included in estimating the commissions of such collector and of the assessor of the same district. 13 July, 1866, ~ 53. 149. That every brewer shall obtain, from the collector of the Stamps required district in which his brewery or brewery warehouse may be sitto be affixed to the uated, and not otherwise, unless said collector shall fail to furspigot-hole or tap of every hogshead, nish the same upon application to him, the proper stamp or stamps, barrel, &c. and shall affix upon the spigot-hole or tap (of which there shall be but one) of each and every hogshead, barrel, keg, or other receptacle, it which any fermented liquor shall be contained, when sold or removed from such brewery or warehouse, a stamp denoting the amount of the tax required upon such fermented liquor, in such a way that the said stamp or stamps will be destroyed upbn the withdrawal of the liquor from such hogshead, barrel, keg, or other vessel, or upon the introduction of a faucet or other instru 87 ment for that purpose; and shall also, at the time of affixing such Cancellation of stamp or stamps as aforesaid, cancel the same by writing or im- cme. printing thereon the name of the person, firm, or corporation by whom such liquor may have been made, or the initial letters thereof, and the date when cancelled. Every brewer who shall Penalty for negrefuse or neglect to affix and cancel the stamp or stamps required lector refusal. by law in the manner aforesaid, or who shall affix a false or fraudulent stamp thereto, or knowingly permit the same to be done, shall be liable to pay a penalty of one hundred dollars for each barrel or package on which such omission or fraud occurs, and shall be liable to imprisonment for not more than one year. 150. That every brewer shall mark or cause to be marked, in 13July, 1866, ~55. such manner as shall be prescribed by the Commissioner of In- to be maeryked i ternal Revenue, upon every hogshead, barrel, keg, or other vessel manner prescribed before sale or recontaining the fermented liquor made by him, before it is sold or moval. removed from the brewery, or brewery warehouse, or other place of manufacture, the name of the person, firm, or corporation by whom such liquor was manufactured, and the place where the same shall have been made; and any person, other than the owner thereof, Penalty for inor his agent, who shall intentionally remove or deface such mark tentionallyremovtherefrom, shall be liable to a penalty of fifty dollars for each marks. cask from which the mark is so removed or defaced. 151. That the owner, agent, or superintendent of any brewery, vessels, or utensils used in making fermented liquors, who shall 13JUly, l66 51. evade or attempt to evade the payment of the tax thereon, or vienatolty for any fraudulently neglect or refuse to make true and exact entry and neglect, or refusaL report of the same in the manner required by law, or to do or cause to be done any of the things by law required to be done by him as aforesaid, or who shall intentionally make false entry in said book or in said statement, or knowingly allow or procure the same to be done, shall forfeit, for every such offence, all the liquors made by him or for him, and all the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than five hundred nor more than one thousand dollars, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and shall be imprisoned for a term not exceeding one year. And any brewer who shall neglect to keep the books, or refuse to furnish the account and duplicate thereof as provided by law, or who shall refuse to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of three hundred dollars. 152. That any brewer, carman, agent for transportation, ot other 13 July, 1866, ~ 54. person, who shall sell, remove, receive, or purchase, or in any Penalty for re way aid in the sale, removal, receipt, or purchase of any fermented mrovpingJ wihon' liquor contained in any hogshead, barrel, keg, or other vessel from ing affixed. any brewery or brewery warehouse, upon which the stamp required by law shall not have been affixed, or on which a false or fraudulent stamp is affixed, with knowledge that it is such, or on which a stamp once cancelled is used a second time; and any retail dealer or other person, who shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel containing the same, without destroying or defacing the stamp affixed upon the same, or shall withdraw or aid in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp shall not have been affixed, or on which a false or fraudulent stamp is affixed, 88 shall be liable to a fine of one hundred dollars, and to imprisonlonalty for ment not more than one year. Every person who shall make, sell, making, selling, or using any false or use any false or counterfeit stamp or die for printing or making stamp or die for stam which shall be in imitation of or purport to be a lawful printingormaking hc shl b i o stamps. stamp or die of the kind before mentioned, or who shall procure the same to le done, shall be imprisoned for not less than one onStamps required nor more than five years: Provided, That every brewer, who where. liquor is sells fermented liquor at retail at the brewery or other place sold nt reto l.be where the same is made, shall affix and cancel the proper stamp ~kept of quantity or stamps upon the hogsheadd, barrels, kegs, or other vessels in sold, and report made of same to which the same is contained, and shall keep an account of the assessor monthly. quantity so sold by him, and of the number and size of the hogsheads, barrels, kegs, or other vessels in which the same may have been contained, and shall make a report thereof, verified byoath, monthly to the assessor, and forward a duplicate of the remove malt same to the collector of the district: And provided further, liquors of their That brewers may remove malt liquors of their own manufacture own manufacture to a place of stor- from their breweries or other places of manufacture to a wareage within the house or other place of storage occupied by them within the same same district, in quantities of not district in quantities of not less than six barrels in orie vessel lees than six hbr- without affixing the proper stamp or stamps, but shall affix the rels, without affix- p ing stamps. Same same upon such liquor when sold or removed forom such warehouse when liquor is sold or other place of' storage. But when the manufacturer of any ale or e pl'edof from or porter manufactures the same in one collection district, and age. owns, occupies, or hires a depot or warehouse for the storage and ufacturere othfebe sale of such ale or porter in another collection district, he may, &c., manufactures without affixing the stamps on the casks at the brewery, as herein district and has ae provided for, remove or transport, or cause to be removed or transdepot for storage ported, said ale or porter, in quantities not less than one hundred and sale of the same in another barrels at a time, under a permit from the collector of the district colection district. wherein said ale or porter is manufactured, to said depot or warehouse, but to no other place, under such rules and regulations as the Commissioner of Internal Revenue may prescribe, and thereafter the manufacturer of the ale or porter so removed shall stamp the same when it leaves such depot or warehouse, in the same manner and under the same penalties and liabilities as when stamped at.the brewery as herein provided; and the collector of the district in which such depot or warehouse is situated shall furnish the manufacturer with the stamps for stamping the same, as if the said ale or porter had been manufactured in his district: damLiquor soured or And provided further, That where fermented liquor has become sour or damaged, so as to be incapable of use as such, brewers'may sell the same for manufacturing purposes, and may remove the same to places where it may be used for such purposes, in casks, or other vessels, unlike those ordinarily used for fermented liquors, containing respectively not less than one barrel each, and having the nature of their contents marked upon them, without affixing thereon the stamp or stamps required. 13July, 1866, {56. 153. That every person, other than the purchaser cr owner of Penalty for re- any fermented liquor, or person acting. on his behalf, or as his movingordefacing 1b6tn-lps agent, who shall intentionally remove or deface the stamp affixed upon the hogshead, barrel, keg, or other vessel, in which the same may be contained, shall be liable to a fine of fifty dollars for each such vessel from which the stamp is so removed or defaced, and to render compensation to such purchaser or owner for all damages sustained by him therefrom. 89 154. That every person who shall withdraw any fermented 1. July, 1866, ~58. liquor from any hogshead, barrel, keg, or other vessel upon which Penalty for withthe proper stamp or stamps shall not have been affixed, for the pur- drwing liquor fot-r pose of bottling the same, or who shall carry on, or attempt to tling, where proper stamps have carry on, the business of bottling fermented liquor in any brewery not been affixed. or other place in which fermented liquor is made, or upon any premises having communication with such brewery or any warehouse, shall be liable to a fine of five hundred dollars, and the property used in such bottling or business shall be liable to forfeiture. 155. That the ownership or possession by any person of any 13 July, 1866, ~57. fermented liquor after its sale or removal from brewery or ware- Liquor liable to house, or other place where it was made, upon which the tax re- seizure and forquired shall not have been paid, shall render the same liable to or retoval if tax seizure wherever found, and to forfeiture; and that the want of has not been paid. What is notice the proper stamp 9r stamps upon any hogshead, barrel, keg, or that tax has not other vessel in which fermented liquor may be contained afte~ its been paid. sale or removal from the brewery where the same was made, or warehouse as aforesaid, shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the non-payment thereof. 156. That so much of this act as changes the existing law re- 13 July, 1866, ~61. lating to distilled spirits and fermented liquors shall take effect 3 Mar., 1865, ~1. from and after the first day of September, eighteen hundred and When changes relating to distillel sixty-six. spirits and fermented liquors take VI.-PROPERTY AND INCOME. effect. 1. PROPERTY.-SCHEDULE A. 157. That there shall be levied, annually, on every carriage, 30 June, 1864, ~ 100 13 July, 1866, ~ 9. gold watch, and billiard table, and 4n all gold'or silver plate, the Annual tax on tax or sums of money set down in figures against the same, re- carriages, &c. spectively, or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing, or keeping the same on the first day in May, in each year, and the same shall be-and remain a lien thereon until paid. SCHEDULE A. Carriage, phaeton, carryall, rockaway, or other like carriage, and any Carriages, &c. coach, hackney coach, omnibus, or four-wheeled carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be used exelusively in husbandry or for the transportation of merchandise, valued at exceeding three hundred dollars and not above five hundred dollars each, including harness used therewith, six dollars... $6 00 Carriages of like description, valued above five hundred dollars, each, ten dollars.............................-.. —---- 10 00 On gold watches, composed wholly or in part of gold or gilt, kept for Ciold watches. use, valued at one hundred dollars or less, each, one dollar. —- 1. I 00 On gold watches, composed wholly or in part of gold or gilt, kept for use, valued at above one hundred dollars, each, two dollars ---—.. 2 00 Billiard tables, kept for use, each, ten dollars. —... —------- 10 0 illiard tables. Provided, That billiard tables kept for hire, and upon which a special Vide ~ -, ante. tax has been imposed, shall not be required to pay the tax on billiard tables kept for use, as aforesaid, anything herein conFained to the contrary notwithstanding. Plate of gold. On plate, of gold, kept for use, per ounce troy, fifty cents........... 50 Plate of silver. On plate, of silver, kept for use, per ounce troy, ftie cents.......... 05 Provided, That silver spoons or plate of silver used by one family Provo. to an amount not exceeding forty ounces troy belonging to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such and not kept for use; also, all premiums awarded as a token of merit by any agricultural society, corporation, or association of persons, for any purpose whatever, shall be exempt from tax. 90 30June, 1864, ~ 116 2. INCOME. 3 March, 1865, ~ 1. InCome tax to be assessed annu- 158. That there shall be levied, collected, and paid annually, ally upon every upon the annual gains, profits, and income of every person residing person in the U t States, and upon in the United States, or of any citizen of the United States residing evoferycitizenthere-ad abroad, whether derived from any kind of property, rents, interests, of residing abroad. Enumeration of dividends, or salaries, or from any profession, trade, employment, sources of income taxable. or vocation, carried on in the United States or elsewhere, or from rTax of 5 per cent. any other source whatever, a duty of five per centum on the excess over $600 and not over $5,000. over six hundred dollars and not exceeding five thousand dollars, Tax of l0 per and a duty of ten per centum on the excess over five thousand dolcent. on excess of $5,000. lars. And a like tax shall be levied, collected, and paid annually, 13July, 1866, ~9. upon the gains, profits, and income of every business, trade, or Like tax on profession carried on in the United States by persons residing other income in without the United States not citizens thereof. And in ascertaining Tax withheldby the income of any person liable to an income tax, the amount of banks, &c., to be f deducted from tax income received from institutions whose officers, as required by upon whole in- law, withhold a per centum of the dividends made by such institucome. tions and pay the same to the Commissioner of Internal Revenue, or other officer authorized to receive the same, shall be included; and the amount so withheld shall be deducted from the tax which otherwise would be assessed upon such person. And the duty herein provided for shall be assessed, collected, and paid upon the gains, profits, and income for the year ending the thirty-first Income from day of December next preceding the time for levying, collecting, notes, bonds, and and paying said duty: Provided, That income derived from insecurities of the United States to terest upon notes, bonds, and other securities of the United States, but included, u and also all premiums upon gold and coupons, shall be included in tion of $600 from estimating incomes under this section: Prorided fuither, That the income of a single family, un- only one deduction of six hundred dollars shall be made from the less separate in- aggregate incomes of all the members of any family, composed of come is derivedo from separate es- parents and minor children, or husband and wife: And provided tate or iabnd lossfurther, That net profits realized by sales of real estate purchased on sales of real es- within the year, for which income is estimated, shall be chargeable tate purchasedand sold within the as in come; and losses on sales of real estate purchased within the year tobe included year, for which income is estimated, shall be deducted from the in estimating in- come. income of such year. 30 June,1864,.~117.'159. That in estimating the annual gains, profits, and income of 3 March, 1865, 51. any person, all national, State, county, and municipal taxes, paid coIn estimatings- within the year shall be deducted from the gains, profits, or income, taxes assessed and paid to be come of the person who has actually paid the same, whether owner, deducted. Salaries and tenant, or mortgagor; also the salary or pay received for services payments to pub- in the civil, military, naval, or other service of the United States, lie officers in excess of $600 to be including senators, representatives, and delegates in Congress, deducted, above the rate of six hundred dollars per annum; also the amount for homestead paid by any person for the rent of the homestead used or occupied by himself or his family, and the rental value of any homestead used or occupied by any person or by his family, in his own right or in the right Of his wife, shall not be included and assessed as Excess of inter- part of the income of such person. In estimating the annual gains, est receivable over amount of interest profits, or income of any person, the interest received or accrued paid to be taxed, if upon all notes, bonds, and mortgages, or other forms of indebtedit is collectale, whether collected ness bearing interest, whether paid or not, if good and collectable, Inome derived less the interest paid by or due from said person, shall be included from gains bypur- and assessed as part of the income of such person for each year; chase, and sal and also al income or gains derived from the purchase and sale property, live and also all income or gains derived from the purchase and sale 91 of gtocks or other property, real or personal, and of live stock, and stock, and agriculthe amount of live stock, sugar, wool, butter, cheese, pork, beef, tural products old mutton, or other meats, hay and grain, or other vegetable or other Excluding articles on hand andl productions, being the growth or produce of the estate of such per- not sold during the son sold, not including any part thereof unsold or on hand du'ring calendar year the year next preceding the thirty-first of December, until the Profits ofcompasame shall be sold, shall be included and assessed as part of the nies subject to inincome of such person for each year, and his share of the gains divided or not. 5 Payments for and profits of all companies, whether incorporated or partnership, rentsIlaboruandi shall be included in estimating the annual gains, profits, or income terestupon incumof any person entitled to the same, whether divided or otherwise. erty from which In estimating deductions from income, as aforesaid, when any per- income is derived, son rents buildings, lands, or other property, or hires labo to cul- Also payments tivate land, or to conduct any other business from which such exceeding the not income is actually derived, or pays interest upon any actual in- erage of last five cumbrance thereon, the amount actually paid for such rent, labor,' o deduction or interest shall be deducted; and also the amount paid out for for new buildings usual or ordinary repairs, not exceeding the average paid out for provernents, betsuch purposes for the preceding five years, shall be deducted, but termentpay f emno deduction shall be made for any amount paid out for new ploys ofthe U. S. who receive less buildings, permanent improvements, or betterments, made to in- than,$6Wperyear. crease the value of any property or estate: Provided, That in or who are paid byfeesto beadded cases where the salary or other compensation paid to any person to other income. in the employment or service of the United States shall not exceed lecMtianner of colthe rate of six hundred dollars per annum, or shall be by fees, or scribed by Comuncertain or irregular in the amount, or in the time during which direction of Secrethe same shall have accrued or been earned, such salary or other tary of Treasury.. compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid, in such manner as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may prescribe. 160. That it shall be the duty of all persons of lawful age 30 June, 1864, I1T to make and render a list or return, in such form and manner as arch, 1865, o All persons of may be prescribed by the Commissioner of Internal Revenue, to lawfulagetomake the assistant assessor of the district in which they reside, of the retun of income amount of their income, gains, and profits, as aforesaid; and all sessor. guardians and trustees, whether as executors, administrators, or in tees, &c., required any other fiduciary capacity, shall make and render a list or re- to make return. turn, as aforesaid, to the assistant assessor of the district in which such guardian or trustee resides, of the amount of income, gains, and profits of any minor or person for-whom they act as guardian or trustee; and the assistant assessor shall require every list or re- Return to be turn to be verified by the oath or affirmation of the party render- verified by oath. ing it, and may increase the amount of any list or return if he has Assessormayin reason to believe that the same is understated; and in case any return. person, guardian, or trustee shall neglect or refuse to make and or refusal, or of render such list or return, or shall render a false or fraudulent list fraudulent return. assessor or assist or return, it shall be the duty of the assessor or the assistant asses- ant assessor to sor to make such list, according to the best information he can ob- make assessment tain, by the examination of such person, and his books and ac- andaddpenalty. counts, or any other evidence, and to add. twenty-five pet centum as a penalty to the amount of the duty due on such list in all cases of wilful neglect or refusal to make and render a list or return; and in all cases of a false or fraudulent list or return having been rendered, to add one hundred per centum, as a penalty, to the amount of duty ascertained to be due, the duty and the additions 92 thereto as penalty to be assessed and collected in the manner provided for in other cases of wilful neglect or refusal to render a list Party may make or return, or of rendering a false and fraudulent return: Provided, declaration under That any party, in his or her own behalf, or as guardian or oath. o trustee, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Commissioner of Internal Revenue, that he or she, or his or her ward or beneficiary, was not possessed of an income of six hundred dollars, liable to be assessed according to the provisions of this act; or may declare that he or she has been assessed and paid an income duty elsewhere in the same year, under authority of the Unit~d States, upon his or her gains and profits, as prescribed by law; and if the assistant assessor shall be satisfied of the truth of the declaration, shall thereupon be exempt from income duty in said district; or if the list or return of any party shall have been increased by the assistant assessor, such party may exhibit his books and accounts, and be permitted to prove and declare, under oath or affirmation, the amount of annual income liable to be asDeclaration not sessed; but such oaths and evidence shall not be considered as to be conclusive. conclusive of the facts, and no deductions claimed in such cases shall be made or allowed until approved by the assistant assessor. Right of appeal Any person feeling aggrieved by the decision of the assistant asHis decision final sessor in such cases, may appeal to the assessor of the district, unless reversed by and his decision thereon, unless reversed by the Commissioner of Commissioner. Internal Revenue, shall be final, and the form, time, and manner of proceedings shall be subject to rules and regulations to be prescribed by the Conimissioner of Internal Revenue. 30 Jtme,1864, ~ 119 161. That the taxes on incomes herein imposed shall be levied 3 March, 1865, ~ on 3 MJuly,'8665, s9 on the first day of' May, and be due and payable on or beIncometax, when fore the thirtieth day of June, in each year, until and including obe levied. the year eighteen hundred and seventy, and no longer; and to When payable. t Unpaid within any sum or sums annually due and unpaid after the thirtieth of ten days after de- June, as aforesaid, anrid for ten days after notice and demand mand, penalty of IO per cent. to be thereof by the collector, there shall be levied, in addition thereto, addExceptin ases the sum of ten per centum on the amount of duties unpaid, as a of estates of de- penalty, except from the estates of deceased or insolvent persons. ceased or insolvent persons. 162. That there shall be levied and collected a tax of five per 30 Jnne,1864,~ 120 centum on all dividends in scrip or money thereafter declared due, 3 March, 1865, ~ 1. wherever and whenever the same shall be payable, to stock0lOMarch, 1866, ~ 1. 13July, 8S66,~9. holders, policy holders, or depositors or parties whatsoever, inDuty of 5 per eluding non-residents, whether citizens or aliens, as part of the oent. on dividends earnings, income, or gains of any bank, trust company, savings of banks, trust gi companies,savings institution, and of any fire, marine, life, inland insurance compainstitutions, and ny, either stock or mutual, under whatever name or style known insurance companies. or called, in the United States or Territories, whether specially inadditios to su corporatbd or existing under general laws, and on all undistributed luds or contingent sums, or sums made or added during the year to their surplus Dutytoe withor contingent funds; and said banks, trust companies, savings inheld from all pay- Stitutions, and insurance companies shall pay the said tax, and are omefsnts oacdot hereby authorized to deduct and withhold from all payments made on accofhnt of any dividends or sums of money that may be due and payable as aforesaid the said tax of five per centum. And a madet t o be list or return shall be made and rendered to the assessor or assistwithin 10 days af- ant assessor on or before the tenth day of the month following terdividendispayable. that in which any dividends or sums of money become due or payable as aforesaid; and said list or return shall contain a true and 93 faithful account of the amount of taxes as aforesaid; and there Return to be shall be annexed thereto a declaration of the president, cashier, eidefied by oath of president, cashier, or treasurer of the bawik, trust company, savings institution, or in- or treasurer. surance company, under oath or affirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same contains a true and faithful account of the taxes as aforesaid. And for any default in the making or rendering of such Penalty for de. fault in rendering list or return, with such declaration annexed, the bank, trust return. company, savings institution, or insurance company making such default shall forfeit as a penalty the sum of one thousand dollars; and in case of any default in making or rendering said list or re- In case of default, turn, or of any default in the payment of the tax as requiWd, or collectmion to beand any part thereof, the assessment and collection of the tax and accordance with penalty siall be in accordance with the general provisions of geDividends oflife law in other cases of neglect and refusal: Provided, That the tax insurance compaupon the dividends of life insurance companies shall not be deemed payable. due until such dividends are payable; nor shall the portion of Premiums repremiums returned by mutual life insurance companies to their ltuifeinsurance compolicy holders, nor the annual or semi-annual interest allowed or panies not divipaid to the depositors in savings banks or savings institutions, be dend. considered as dividends. 163. That any bank legally authorized to issue notes as circu- 30June,1864, ~121 lation which shall neglect or omit to make dividends or additions Bankneglecting to its surplus or contingent fund as often as once in six months, to make dividend shall make a list or return in duplicate, under oath or affirmation plus as often as,once i six months of the president or cashier, to the assessor or assistant assessor of to makereturn on the district in which it is located, on the first day of January and lst of January and July in each year, or within thirty days thereafter, of the amount of profits which have accrued or been earned and received by said bank during the six months next preceding said first days of Jan. nary and July; and shall present one of said lists or returns and Duty of 5 per pay to the collector of the district a duty of five per centum on cent, to be paid to such profits, and in case of default to make such list or return and payment within the thirty days, as aforesaid, shall be subject to the provisions of the foregoing section of this act: Provided, Dutypaidon surThat when any dividend is made which includes any part of the plus or contingent surplus or contingent fund of any bank, trust company, savings ed from duty on institution, insurance or railroadl company, which has been as-futuredividend. sessed and the duty paid thereon, the amount of duty so paid on that portion of the surplus or contingent fiund may be deducted from the duty on such dividend. 164. That any railroad, canal, turnpike, canal navioation, or 30 Jurne, 1864,~2. Z3 10 March, 1866, ~ 2. slack-water company, indebted for any money for which bonds or 13 July, 1866, ~ 9. other evidence of indebtedness have been issued, payable in one or Duty of 5 per more years after date, upon which interest is stipulated to be paid, and interest on or coupons representing the interest, or any such company that bolds of railroad, may have declared any dividend in scrip or money due or paya- canal navigation, ble to its -stockholders, including non-residents, whether citizens d spalaek-water or aliens, as part of the earnings, profits, income, or gains of suck company, and all profits of such company carried to the account of any fund, or used for construction, shall be subject to and pay a tax of five per centum on the amount of all such interest, or coupons, dividends, or profits, whenever and wherever the same shall be payable, and to whatsoever party or person the same may be payable, including non-residents, whether citizens or aliens; and Companies to said companies are hereby authorized to deduct and withhold from awith'll payments. 94 all payments on account of any interest, or coupons, and dividends, due and payable as aforesaid, the tax of five per centum; Payment to dis- and the payment of the amount of said tax so deducted from the fargomthat amouniesnt interest, or coupons, or dividends, and certified by the president of indebtedness or treasurer of said company, shall discharge said company from that amount of the dividend, or interest, or coupon on the bonds or other evidences of their indebtedness so held by any person or party whatever, except where said companies may have contract,Return to be ed otherwise. An'd a list or return shall be made and rendered made to assessor on or before the to the assessor or assistant assessor on or before the tenth day tenth day of the of the month following that in which said interest, coupons, or month following that in which divi- dividends become due and payable, and as often as every six dends were payable,.and every six months; and said list or return shall contain a true and faithful months, b account of the amount of tax, and there shall be annexed thereto Return to be verified by oath of a declaration of the president or treasurer of the company, under president or treas- oath or affirmation in form and manner as may be prescribed by urer the Commissioner of Internal Revenue, that the same contains a Penalty for de- true and faithful account of said tax. And for any default in mafaultin makingre- king or rendering such list or return, with the declaration annexed, turn. or of the payment of the tax as aforesaid, the company making such default shall forfeit as a penalty the sum of one thousand dollars; and in case of any default in making or rendering said list or return, or of the payment of the tax or any part thereof, as aforesaid, the assessment and collection of the tax and penalty shall be made according to the provisions of law in other cases of neglect or refusal: Provided, That whenever any of the comIn case of default panies mentioned in this section shall be unable to pay the interest in making return, on their indebtedness, and shall in fact fail to pay such interest, or payment of the that in such cases the tax levied by this section shall not be paid duty, assessment, and collection to to the United States until said company resume the payment of inbe according to generalprovisions. terest on their indebtedness. 30June,lS64, ~ 123 165. That there shall be levied, collected, and paid on all sal13 July, 1866, ~ 9. aries of officers, or payments for services to persons in the civil, Duty of 5 per military, naval, or other employment or service of the United cent. on salaries nvl e l n in excessof 600. States, including senators and representatives and delegates in Congress,- when exceeding the rate of six hundred dollars per annum, a tax of five per centum on the excess above the said six hundred dollars, and a tax of ten per centurn on the excess over five Disbursing offi- thousand dollars; and it shall be the duty of all paymasters and cers to withhold amount and trans- all disbursing officers, under the government of the United States, mit to Commis- or persons in the employ thereof, when making aly payment to any officers or persons as aforesaid, or upon settling and adjusting the accounts of such officers or persons, to deduct and withhold the aforesaid tax, and they shall, at the same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and WEtered as part of the internal tax; and the pay-roll, receipts, or account of officers or persons paying such tax, as aforesaid, shall Auditors of the be made to exhibit the fact of such payment. And it shall be quireevid.'nce that the duty of the several Auditors of the Treasury Department, duties have been when auditing the accounts of any paymaster or disbursing officer, paid. or any officer withholding his salary from moneys received by him, or when settling or adjusting the accounts of any such officer, to require evidence that the taxes mentioned in this section have been deducted and paid over to the Commissioner of Internal Rev 95 enue, or other officer authorized to receive the same: Provided, Payments of That payments of prite money shall be regarded as income from rerize money to be salaries, and the tax thereon shall be adjusted and collected in ries. Not to apply to like manner: Provided furt]her, That this section shall not apply payments to labotto payments made to mechanics or laborers employed upon public ers, &c., employed ~~~~~~~~~~~~~~~~works. ~~~uponpublic works works. 166. That consuls of foreign countries in the United States, 30June,1864,~178 who are not citizens thereof, shall be, and hereby are, exempt Consuls exempt from any income tax imposed by this act which may be derived from income tax fiom their official emoluments, 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. VII. LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. 167. That any person or persons having in charge or trust, as 30Jnne,1864,~124. administrators, executors, or trustees, any legacies or distributive 13 July, 1866, ~ 9. shares arising from personal property, where the whole amount of eAdministrators, such personal property, as aforesaid, shall exceed the sum of one trustees to pay tax thousand dollars in actual value, passing, after the passage of this on lgasuies, and thousand dollarsdistributive sh'res, act, from any person possessed of such property, either by will or where the whole by the intestate laws of any State or Territory, or any personal 1,00o'.t exceeds property\or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or- persons, or to any body or bodies politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as follows, that is to say: First. Where the person or persons entitled to any beneficial Li ancesteor, interest in such property shall be the lineal issue or lineal ancestor, brother or sister, 1 brother or sister, to the person who died possessed of such property, per cent. as aforesaid, at the rate of one dollar for each and every hundred dollars of the clear value of such interest in such property. Second. Where the person or persons entitled to any beneficial Descendant of interest in such property shall be a descendant of a brother or sister 2 per cent. of the person who died possessed, as aforesaid, at the rate of two dollars for each and every hundred dollars of the clear value of such interest. Tbird. Where the person or persons -entitled to any beneficial Brother or sisinterest in such property shall be a brother or sister of the father ter of fther doer or mother, or a descendant of a brother or sister of the father or scendant of same, mother, of the person who died posssesed, as aforesaid, at the 4 percent.'rate of four dollars for each and every hundred dollars of the clear value of such interest. Fourth. Where the person or persons entitled to any beneficial Brother or sister interest in such property shall be a brother or sister of the grand- of grandfamother or father or grandmother, or a descendant of the brother or sister of descendant of the grandfather or grandmother, of the person who died possessed same, 5 per cent. as aforesaid, at the rate of five dollars for each and every hundred dollars of the clear value of such interest. Fifth. Where the person or persons entitled to any beneficial Other degree of interest in such property shall be in any other degree of collateral consanguinity, or stranger in blood, consanguinity than is'hereinbefore stated, or shall be a stranger in 6 per cent. blood to the person who died possessed, as aforesaid, or shall be a 96 body politic or corporate, at the rate of six dollars for each and every hundred dollars of the clear value of such interest: Provided, llusbandorwife That all legacies or property passing by will, or by the laws of any exempt. State or Territory, to husband or wife of the person who died possessed, as aforesaid, shall be exempt from tax or duty: ProJunior child ex- vwdedjurtkher, That any legacy or share of personal property passempt on $1,00. ing as aforesaid to a minor child of the person who died possessed as aforesaid shall be exempt from taxation under'this section, unless such legacy or share shall exceed the sum of one thousand dollars, in which case the excess only above that sum shall be liable to such taxation. 30June, 1864.~125. 168. That the tax or duty aforesaid shall be due and payable 3 March, 1865, ~ 1. 13 July, 1866, ~ 9. whenever the party interested in such legacy-or distributive share Tax, when pay- or property or interest aforesaid shall become entitled to the posable. session or enjoyment thereof, or to the beneficial interest in the To be a lien profits accruing therefrom, and the same shall be a lien and charge fopon the prop thy prop the property of every person who may die as aforesaid, for 13 July, 1866, ~9. twenty years, or until the same shall, within that period, be fully Administrator, paid to and discharged by the United States. And every admin&c., to give notice istrator, executor, or trustee, having in charge or trust any legacy to appear within a thirty days after or distributive share, as aforesaid, shall give notice thereof in writsaking charge of ting to the assessor or assistant assessor of the district where the trust. t deceased grantor or bargainor last resided within thirty days after Executor, &c., he shall have taken charge of such trust; and every executor, o pay the tax be-nt administrator, or trustee, before payment and distribution to the fore the payment of any legacy. legatees or to any parties entitled to beneficial interest therein, shall pay to the collector or deputy collector of the district of which the deceased person was a resident the amount of the duty or tax assessed upon such'legacy or distributive share, and shall also Return to be make and render to the assessor or assistant assessor of the said made to the assessor or assistst. district a schedule, list, or statement, in duplicate, of the amount of such legacy or distributive share, together with the amount of duty which has accrued or shall accrue thereon, verified by his Return to be un- oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as shall be prescribed by the Commissioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list, or statement shall be by him immediately delivered,, and the tax thereon paid to such collector; and upon such payment and delivery of such schedule, list, or statement, said collector or deputy collector shall grant to such persdn paying such duty or tax a receipt or receipts for the same in duplicate, which shall be prepared ag hereinafter provided. Receipt of the Such receipt or receipts, duly signed and delivered by such colcollector to be suf- lector or deputy collector, shall be sufficient evidence to entitle ficient evidence to entitle executor to SUCh executor, administrator, or trustee to be credited and allowed credit in the settlement of his ac- such payment by every tribunal which, by the laws of any State count or Territory, is, or may be, empowered to decide upon and settle Proceedings in the accounts of executors and administrators. And in case such case of neglect. executor, administrator, or trustee shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time hereinbefore provided, or shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule, list, or statement of such legacies, property, 97 or personal estate,'under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall deliver to said assessor or assistant assessor a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship, of the- persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under existing laws, the assistant assessor shall make out such lists and valuation as in other Assistant assescases of neglect or refusal, and shall assess the duties thereon. sor to make list and And in case of wilful neglect, refusal, or false statement by such 13 July, 1866, ~9. executor, administrator, or trustee, as'aforesaid, he shall be liable Penalty in case to a penalty of not- exceeding one thousand dollars, to be re- of wilfulneglect. Collectors to covered with costs of suit; and the collector shall commence ap- commence propropriate proceedings before any court of the United States, in the ceedings in United.rb. r~~~~~~~~-, @ _a * S ~~~~States court. name of the United States, agaiast such person or persons as may Property to be have the actual or constructive custody or possession of such pro- sold. perty or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to'be sold upon the judgment or decree of such court, and from the proceeds of Disposi*= of such sale the amount of such tax or duty, together with all costs and proceeds. expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establish title to the same. The deed or deeds, Deed of the -- 1.'proper officer to or any proper conveyance of such property or personal estate, or vest title in the any portion thereof, so sold under such judgment or decree, exe- purchaser. cuted by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon created by this act. And every person or persons who shall have fusiPenalty for rein his possession, charge, or custody any record, file, or paper con- records, files, &c. taining or supposed to contain any information concerning such property or personal estate, as aforesaid, passing from any persoh who may die, as aforesaid, shall exhibit the same at the request of the assessor or assistant assessor of the district, and to any law officer of the United States, in the performance of his duty under this act, his deputy or agent, who may desire to examine the same. Aid if any such person, having it his possession, charge, or custody, any such records, files, or papers, shall refuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars: Provided, Recital in such deed to be prima In all legal controversies where such deed or title shall be the sub- facie evidence of ject of judicial investigation the recital in said deed shall be prima its truth. facie evidence of its truth, and that the requirements of the law bad been complied with by the officers of the government. Any tax paid under the provisions of sections one hundred and twenty- 13 July, 1866, 5 9. four and one hundred and twenty-five shall be deducted from the this anPaed ulfo, er particular legacy or distributive share on account of which the going section to be.same is charged. -deducted from the *same is charged, legacy, &c. 7 98 VIII. SUCCESSION TO REAL ESTATE. 30June 1864,~126. 169. That for the purposes of this act the term " real estate' defin ed tate shall include all lands, tenements, and hereditaments, corporeal "Succession"de- and incorporeal; that the term "succession" shall denote the fined.' Person" de- devolution of title to any real estate; and that the term "person" fined. shall be held to include persons, body corporate, company, or association. 30June,1864,{127. 170. That every rast or future disposition of real estate by What shall be will, deed, or laws of descent, by reason whereof any person shall deemed a succes- a s sion. become beneficially entitled, in possession or expectancy, to any real estate, or the income thereof, upon the death of any person dying after the passing of this act, shall be deemed to confer,, on the person entitled by reason of any such disposition, a " succesSucpredecessor" and sion;"'and the term " successor" shall denote the person so entitied, and the term predecessor" shall denote the grantor, testator, ancestor, or other person from whom'the interest of the successor has been or shall be derived. 30June,1864,~128. 171. That where any real estate shall, at or after the passing of -Increase of ben- this act, be subject to any charge, estate, or interest, determinable efit accruing upon y t d the extinction of by the death of any person, or at any period ascertainable only by any estate. by reference to death, the increase of benefit accruing to any person death tobe deemed a succession. upon the extinction or determination of such charge, estate, or interest, shall be deemed to be a succession accruing to the person 30June,1864, 129. then entitled, beneficially, to the real estate or the income thereof. Persons taking 172. That where any persons, after the passing ofthis act, shall succession jointly take any succession jointly, they shall pay the duty chargeable to pay in propor -ar tion to their re- thereon by this act in proportion to their respective interests in pecetive ciinterests. the succession; and any beneficial interest' in such succession, ests accruing by accruing to any of them by survivorship, shall be deemed to be survivorship to be deemed anew sue- a new succession, derived from the predecessor from whom the cession. joint title shall have been derived. 30June, 1864,~130. 173. That where any disposition of real estate shall be accomDisposition of panied by'the reservation or assurance of, or contract for, any real estate with' reservation ofben- benefit to the grantor, or any other person, for any term of life, or efit for any term of for any period ascertainable only by reference to death, such dislife to be deemed t l t to confer a succes- position shall be deemed to confer at the time appointed for the sion at the time of apon the determination determination of such benefit an increase of beneficial interest in of such benefit such real estate, as a succession equal in annual value to the yearly amount or yearly value of the benefit so reserved, assured, or contracted'for, on the person in whose fa{,or such disposition shall be made. 30 June,1864,~131. 174. That where any disposition of real estate shall purport to Where beneficial take effect presently, or under such circumstances as not to confer ownership is re-. s,c' c n served by secret Succession, but, by the effect or in conseqience of any engagetrust, &c., for any ment, secret trust, or arrangement capable of being enforced in a term of life, such disposition to be court of law or equity, the beneficial ownership of such real estate sioned a succes- shall not, bona fide, pass according to the terms of such disposition, but shall, in fact, be reserved to tlie grantor or other person for some period ascertainable only by reference to death, the person shall be deemed, for the purposes of this act, to acquire the real estate so passing as a succession derived from the person making the disposition as the predecessor. 99 175. That if any person shall, by deed of gift or other assurance 30June,1864,~ 132. of title, made without valuable and adequate consideration, and Conveyance, purporting to vest the estate either immediately or in the future, without valuable and adequate conwhether or not accompanied by the possession, convey any real sideration, to be deemed to confer a estate to any person, such disposition shall be held and taken to succession.:confer upon the grantee-a succession within the meaning of this act. 176. That the interest of any successor in moneys to arise from 30June 1864,~138. the sale of real estate under any trust for the sale thereof shall be 13 July, 1866, ~ 9. Interest of sucdeemed to be a succession chargeable with duty under this act, cessor in moneys and the said duty shall be pard by the trustee, executor, or other to arise from sale of real estate under person having control of. the funds. And every such person havy- trust, to be deemed ing in charge or trust any disposition of real estate or interest a succession. Duty to be paid therein, subject to tax under this act, shall give notice thereof in by the trustee or writing to the assessor or assistant assessor of the district where executor. the estate is situate, within thirty days from the time when he give notice to as1hall have taken charge of such trust, and prior to any distlibu- sessor within 30 tion of said real estate, together with a description and value thereof, and the names of the persons interested therein; and for wilful Penalty for negneglect or refusal so to do, shall be liable to a penalty of not ex- 139 ceeding five hundred dollars, to be recovered with costs of suit. Interest of sUCInterest of suc177. That the interest of any successor in personal property, cessor in personal subject to any trust for the investment thereof in the purchase of property under trust to be conreal estate to which the successor would be absolutely entitled, verted into reality shall be chargeable with duty under this act as a succession, and chargeable as a succession. the tax shall be payable by the trustee, executor, or other person Duty to be paid by trustee or exehaving control of the funds. cutor. 178. That there shall be levied and paid to the United States 30June,1864,~133 in respect bf every such succession as aforesaid, according to the 3 March, 1865, ~ 1. Duties on sucvalue thereof, the following duties, that is to say: cession s Where the successor shall be Wte lineal issue or lineal ancestor Lineal issue,, or lineal ancestor, 1, of the predecessor, a duty at the rate of one dollar per centum up- per cent. on such value. Where the successor shall be a brother or sister, or a descend- Brother orsister' or descendant of ant of a brother or sister of the predecessor, a duty at the rate of the same, 2 per. two dollars per centum upon such value. cent. Where the successor shall be a brother or sister of'the father or Brother or sistermother, or a, descendant of a brother or sister of the father or mfotthe, fieor doe mother of the predecessor, a duty at the rate of four dollars per scendant. of, the centum upon such value. some, 4 per cent. Where the successor shall be a brother or sister of the grand — IBrother or sister father or grandmother, or a descendant of the brother or sister of of thegranidfather the grandfather or grandmother of the predecessor, a duty at the descendant of the rate of five dollars per centum upon such value, same, 5 per cent. Where the successor shall be in any other degree of collateral Any other de. gree of consanc6nsanguinity to the predecessor than is hereinbefore described, or guinityorstranger shall be a stranger in blood to him, a duty at the rate of six dol- inblood, 6percent. lars per centum upon such value: Provided, That no duty shall 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 predecessor. 30June,1864,~136 179. That where real estate shall become subject to a trust Real estate subject to charitable for any charitable or public purposes, under any past or future trust under such disposition, which, if made in favor of an individual, would confer disposition as on him a succession, there shall be payable in respect of such real cession, to pay a duty at the highest estate, upon its becoming subject to such trusts, a duty at the rate rate. 100 of six per centum upon the amount or principal value of such real estate. 0.Ttine,l864, ~134 180. That where the interest of any successor in any real esWhen successor tate shall, before he shall have become entitled thereto in possesdiebesforebecom- is ion, have passed by reason of death to any other successor or ing entitled in possession, but one successors, then one duty only shall be paid in respect of such induty shall be payable, but the duty terest, and shall be due fiom the successor who shall first become to be at thehighest entitled thereto in possession; but such duty shall be at the highrate chargeable upon either suc- est rate which, if every such successor had been subject to duty, cession. would have been payable by any one of them. 30 June,1864, ~ 135 181. That wherever, after the passing of this act, any succesWhe esuccession sion shall, before the successor shall have become entitled thereto is alienated before in possession, have become vested by alienation, or by any title the successor be- succession, s1,. then duty comes entitled in not conferring a new succession, in any other person, then the duty possession, dutyto payable in respect thereof shall be paid at the same rate and time be paid at the same rate and time.. as the same would have been payable if no such alienation had Where titleisac- been made or derivative title created; and where the title to any celerated byi sur- succession shall be accelerated by the surrender or extinction of render of prior interest, duty to be any prior interests, then the duty thereon shall be payable at the paid at the time of o surrender. time of such surrender or extinction f prior title. 30June, 1864,~ 140 182. That, in estimating the value of a succession, no allowance Contingent in- shall be made in respect of anty contingent incumbrance thereon; cumbrance notto but in the event of such incumbrance taking effect as an actual be estimated in valuing a succes- burden on the interest of the successor, he shall be entitled to a sionhere such in- return of a proportionate amount of the duty so paid by him in cumbrance takes respect of the amount or value of the incumbrance when taking effect as an actual burden, a propor- effect. tionate amount of 183. That, in estimating the value of a succession, no allowthe duty to be repaid. ance shall be made in respect of any contingency upof the hap-.30June, 1864, ~ 141 pening of which the real estate may pass to some other person; No alDowance to but in the event of the same so passing, the successor shall be eontmingencyl any entitled to a return of so much of the duty paid by him as will which the estate reduce the same to the amount which would have been payable by may pass to anotherper so n. him if such duty had been assessed in respect of the actual duraIf the estate thus tion or extent of his interest: Provided, That if the estate of the passes, the proper amount to be re- successor shall be defeated, in whole or in part, by its application,.paItepopertyis to the payment of the debts of the predecessor, the executor, adapplied to the pay- ministrator, or trustee so applying it shall pay out of the proceeds iment of the predecessors debts, the Of the sale thereof the amount so refunded: And provided also, executor to repay That if the estate of the successor shall be defeated, in whole or'the duties from the.proceeds. in part, by any person claiming title from and under the predecesIf the estateany sor, such person shall be chargeable with the amount of duty so,defeated by any personclaining ti- refunded, and such. amounts shall be collected in the manner tie under the prie- * decessor, such per- herein provided for the collection of duties. son to be clhargea- 184. That any person liable to pay a tax in respect to any ble with the duties refunded. succession shall give notice to the assessor or assistant assessor;30June,1864, ~147 of his liability to such tax within thirty days from the time 13 July, 18G6, ~ 9. when he shall become entitled in possession to such succession or Return to be to:the receipt of the income and profits thereof, and shall at.made to assessor w.ithinthirty days. the same time deliver to the assessor or assistant assessor a full.and -true account of said succession for the tax whereon he shall be accountable, and of the value of the real estate involved,;and of the deductions claimed by him, together with the names of the'successor and predecessor and their relation to each other, and all such other particulars as shall be necessary or proper for enabling the assessor or assistant assessor fully and correctly 101 to ascertain the taxes due; and the assessor or assistant assessor, Assessorif satisif satisfied with such account and estimate as originally de- fied may as essethe livered, or with any amendments that may be made therein upon his requisition, may assess the succession tax on the footing of such account and estimate; but it shall be lawful for the as- If dissatisfied sessor or assistant assessor, if dissatisfied with such account, or if thaYbaSesS upfonm no account and estimate shall be delivered to him, to assess the tion obtainable. tax on the best information he can obtain, subject to appeal as herq- Subject to apinafter provided; and if the tax so assessed shall exceed the tax peal. assessible according to the return made to the assessor or assistant assessor, and with which he shall have been dissatisfied, or if' no account and estimate has been delivered, and if no appeal taIf no tappeal ken within the shall be taken against such assessment, then it shall be in the discretion of the assessor, how to discretion of the assessor, having regard to the merits of each case, assess;o expenses to assess the whole or any part of the expenses incident to the in addition to the taking of such assessment, in addition to such tax; and if there tax. shall be an appeal against such last-mentioned assessment, then Payment of exthe payment of such expenses shall be in the discretion of the appeal f Commissioner of Internal Revenue. 185. That it shall be lawful for any party, liable to pay duty 30July, 1864, ~ 149 in respect of his succession, who shall be dissatisfied with the as- 3 March, 1865, ~ 1. sessment of the assistant assessor, within thirty days after the tppealh maybe date of such assessment, to appeal to the assessor from such as- sor. sessment, who shall decide on such appeal, and give notice thereof to such party, who, if still dissatisfied, may, within twenty days after notice as aforesaid, appeal from such decision to the Commissioner of Internal Revenue, and furnish a statement of the grounds of such appeal to the Commissioner, whose decision Or to the Comrnupon the case, as presented by the statements of the assessor or missioner. assistant assessor and such party, shall be final. 186. That the Commissioner shall, at the request of any suc- 30June,1864, 146 cessor, or any person claiming in his right, cause to be made so Com'sioner may many separate assessments of the duty payable in, respect of the tracts to besepa interest of the successor in any separate tracts of real estate, or rately assessed. in defined portions of the same tract, as shall be reasonably required; and in such cases the respective tracts shall be chargeable only with the amount of duty separately assessed in respect thereof. 187. That it shall be lawful for the Commissioner, in his discre- 30June,1864, ~144 tion, upon application made by any person who shall be entitled Com'sioner may commute duties in to a succession in expectancy, to commute the duty presumptively certain cases. payable in respect of such succession for a certain sum to be presently paid, and for assessing the amount which shall be so payable he shall cause a present value to be set upon such presumptive duty, regard being had to the contingencies affecting the liability to such duty, and the interest of money involved in such calculation being reckoned at the rate for the time being allowed by the Commissioner in respect of duties paid in advance, and upon the receipt of such certain sum he shall give discharges to the successor accordingly. 188. That where, in the opinion of the Commissioner of Internal 30June,1864, ~143 Revenue, any succession shall be of such a nature, or so disposed Com'sioner may or circumstanced, that the value thereof shall not be fairly ascer- in certain cases. tainable under any of the preceding directions, or where, from the complication of circumstances affecting the value of a succession, or affectihg the assessment or recovery of the duty thereon, the 10-2 Commissioner shall think it expedient to exercise this present authority, it shall be lawful for him to compound the duty payable on the succession upon.such terms as he shall think fit, and to give discharges to the successor, upon payment of duty according to such composition; and it shall be lawful for him, in any special cases in which he may think it expedient so to do, to enlarge the time for payment of any duty. 30JJune,1l64, 37 189. That the duty imposed by this act shall be assessed in Duty payable'the collection district where the estate is situate, and shall be paid when thesuccessor at the time when the successor, or any person in his right or on becomes entitled in possession. his behalf, shall become entitled in possession to his succession, or to the receipt of the income and profits thereof, except that if there shall be any prior charge, estate, or interest, not created by the successor himself upon or in the succession, by reason whereof the successor shall not be presently entitled to the full enjoyment or value thereof, the duty, in respect of the increased value accruing upon the determination of such charge, estate, or interest, shall, if not previously paid, compounded for, or commuted, be paid at the time of such determination. 30June,1864, ~142 190. That where a successor shall not have obtained the whole Where a succes- of his succession at the time of the duty becoming payable, he shall sor has not obtained the whole of his be chargeable only with duty on the value thereof from time to succession when time obtained by him; and whenever any duty shall have been dutybecomespay- - able, he shall be paid on account of any succession, and it shall afterwards be proved, chalged on bta he to the satisfaction of the Secretary of the Treasury, that such duty, not being due from the person paying the same, was paid by misSecretary of the take, or was paid in respect of real estate, which the successor ureanryd mie cere- shall have been unable to recover, or of which he shall have been tain cases evicted or deprived by any superior title, or that for any other reason it ought to be refunded, the Secretary of the Treasury shall thereupon refund the same to the person entitled thereto, by draft drawn on any collector of internal revenue. 30June, 1864,~145. 191. That the duty imposed by this act shall be a first charge 13 July, 1866, ~ 9. on the interest of the successor, and of all persons claiming in his outy to be alien rigfit, in all the real estate in respect whereof such duty shall be assessed for five years from the time when such'tax shall have become due and payable, unless sooner paid. 30JJuly, 1864, ~148 192. That if any person required to give any such notice or dePenalty for1neg, liver such account, as aforesaid, shall wilfully neglect to do so lect to make re- within the time required by law, he shall be liable to pay the turn or to pay du- United States a sum equal to tell per centum upon the amount of tax payable by him; and if any person liable to pay any tax in respect of his succession shall, after such tax shall have been finally ascertained, wilfully neglect to do so within ten days after being notified, he shall also be liable to pay to the United States a sum equal to ten per centum upon the amount of tax so unpaid, at the same time and in the same manner as the tax to be collected. IX. STAMP DUTIES. I. INSTRUMENTS.-SCHEDULE B. 30June,]864, 151 193. That all laws in force at the time of the passage of this Provisions when act in relation to stamp duties shall continue in force until the first day of August, eighteen hundred and sixty-four; and on and after the first day of August, eighteen hundred and sixty-four, 103 there shall be levied, collected and paid, for and in respect of the several instruments, matters, and things mentioned and described in the schedule (marked B) hereunto annexed, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written ot printed, by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the seveqal duties or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule. SCHEDULE B. 30 June, 1864, 151 3 March. 1865, d 1. STAMP DUTIES. 13 July, 1866. 9.,Duty. Agreement. AGREEMENT or contract, other than domestic and inland bills of lading, Agt n and those specified in this schedule; any appraisement of value or damage, or for any other purpose; for every sheet or piece of paper upon which either of the same shall be written, five cents- - $0 05 Provided, That if more than one appraisement, agreement, or contract shall be written upon one sheet or piece of paper, five cents for each and every additional appraisement, agreement, or contract. Bank check BANK CHECK, draft, or order for the payment of any sum of money whatsoever, drawn upon any bank, banker, or trust company, or for any sum exceeding ten dollars drawn upon any other person or persons, companies, or corporations, at sight or on demand, two Bill of exchange. cents... —......... —.............-...................... [012 (inland.) BILL OF EXCHANGE, (inland,) draft, or order for the payment of any sum of money not exceeding one hundred dollars, otherwise than at sight or on demand, or any promissory note, (except bank notes issued for circulation, and checks made and intended to be forthwith presented, and which shall be presented to a bank or banker for payment,) or any memorandum, check, receipt, or other written or printed evidence of an amount of money to be paid on demand, or at a time designated, for a sum not exceeding one hundred dollars, five cents.... —----.. ——. ---------—. [0]5 And for every additional hundred dollars, or fractional part thereof Bill of exchange, in excess of one hundred dollars, five cents ------ [0]5 (foreign ) BILL OF EXCHANGE, (foreign,) or letter of credit, drawn in but payable out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates of duty as inland bills of exchange or promissory notes. If drawn in sets of three or more: For every bill of each sat where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, two cents................................. [0]2 And for every additional hundred dollars or fractional part thereof in excess of one hundred dollars, two cents............ [0]2 Bill of lading. BILL OF LADING or receipt, (other than charter-party,) for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, ten cents. -..10 BILL OF SALE by which any ship or vessel, or any part thereof, shall ship. be conveyed to or vested in any other person or persons when the consideration shall not exceed five hundred dollars, fifty cents..- 50 Exceeding five hundred and not exceeding one thousand dollars, one dollar.............................. 1 00 Exceeding one thousand dollars for every additional amount of five hundred dollars, or fractional part thereof, fifty cents........... 50 BOND.-For indemnifying any person for the payment of any sum' of BonL money, where the money ultimately recoverable thereupon is one thousand dollars or less, fifty cents 50 Where the money ultimately recoverable thereupon exceeds one thousand dollars, for every additional one thousand dollars or fractional part thereof in excess of one thousand dollars, fifty cents........ 50 104 Duty. BOND for the due execution or pertormance of the duties of any office, one dollar.................................................. 1 00 BOND of any description, other than such as may be required in legal proceedings, or used in connexion with mortgage deeds, and not otherwise charged in this schedule, twenty-five cents —--- ---—. 25 Certificate. CERTIFICATE of stock in any incorporated company, twenty-five cents 25 CERTIFICATE Of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company, if for a sum not less than ten dollars and not exceeding fifty dollars, ten cents......................................... 10 Exceeding fifty dollars and not exceeding one thousand dollars,'twenty-five cents.............................. 25 Exceeding one thousand dollars, for every additional one thousand dollars, or fractional part thereof, twenty-five cents............. — - 25 CERTIFICATE.-Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents -..... 925 CERTIFICATE of deposit of any sum of money in any bank or trust company, or with any banker or person acting as suchIf for a sum not exceeding one hundred dollars, two cents........ [012 For a sum exceeding one hundred dollars, five cents.-.. ——. [0]5 CERTIFICATE of any other description than those specified, five cents [0]5 Chrter-prty. CHARTER-PARTY.-Contract or agreement for the charter of any ship or vessel, or steamer, or any letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such ship or vessel, or steamer, or any renewal or transfer thereof, if the.registered tonnage of such ship or vessel, or steamer, does not exceed one hundred and fifty tons, one dollar..................-.......................... I 00 Exceeding one hundred and fifty tons and not exceeding three hundred tons, three dollars. —-,...... —.................. ---—. 3 00 Exceeding three hundred tons and not exceeding six hundred tons, five dollars................................................ 5 00 Exceeding six huladred tons, ten dollars........................ —-—. ----- 10 00 tBroker's con- CONTRACT.-Broker's note, or memorandum, of sale of any goods or tract, merchandise, real estate, or property of any kind or description, issued by brokers or persons acting as such, for each note or mem13 July, 1866, ~ 9. orandum of sale, ten cents......-.......................-.... l10 Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, shall pay a stamp tax at the rate provided in section ninety-nine. Conveyance. CONVEYANCE.-Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value does not exceed five hundred dollars, fifty cents.................................. 50 When the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one dollar..-...... —---------- 1 00 And for every additional five hundred dollars, or fractional part En f good thereof, in excess of one thousand dollars, fifty cents. —-------- 50 Entry of good. ENTRY of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding one hundred dollars' in value, twenty-five cents-.......... 25 Exceeding opie hundred dollars and not exceeding five hundred dollars in value, fifty cents..................................... s0 Exceeding five hundred dollars in value, one dollar...-... —.... 1 ( 0 ENTRY for-the withdrawal of any goods or merchandise from bonded Insurance. warehouse, fifty cents 50 INSURANCE, (LIFE.)-Policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any lifewor livesWhen the amount insured shall not exceed one thousand dollars, twenty-five cents...........-............ I..... 25 Exceeding one thousand dollars and not exceeding five thousand dollars, fifty-cents.......-...........-....................... 50 Exceeding five thousand dollars, one dollar...................... 1 00 105 Duty INSURANCE, (MARINE, INLAND, AND FIRE.); —Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company, or its agents, or by any other company or person, the premium upon which does not exceed ten dollars, ten cents.-............. 0 Exceeding ten and not exceeding fifty dollars, twenty-five cents... -25 Exceeding fifty dollars, fifty cents.'. 50 LEASE, agreement, memorandum, or contract for the hire, use, or rent Lease. of any land, tenement, or portion thereof, where the rent or rental value is three hundred dollars per annum or less, fifty cents..... 50 Where the rent or rental value exceeds the sum of three hundred dollars per annum, for each additional two hundred dollars, or fractional part thereof in excess of three hundred dollars, fifty cents.. 50 MANIFEST for custom-house entry or clearance of the cargo of any Manifest. ship, vessel, or steamer for a foreign portIf the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, Sue dollar......................... 1 00 Exceeding three hundred tontnd not exceeding six hundred tons, three dollars......... —-. -.............. 3 00 Exceeding six hundred tons, five dollars....................... 5 00 MORTGAGE of lands, estate, or property, real or personal, heritable or Mortgage. movable whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time or previously due and owing or forborne to be paid, being payable; also any conveyance of any lands, estate, or property whatsoever, in trust. to be sold or otherwise converted into nioney, which shall be intended only as security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment of any definite or certain sum of money exceeding one hundred dollars, and not exceeding five hundred dollars, fifty cents...........- ---------------—.................. 50 Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar.......................................... 00 And for every additional five hundred dollars, or fractional part thereof, in excess of one thousand dollars, fifty cents 50 Upon every assignment or transfer of a mortgage the same stamp tax 13 July, 1866, ~ 9. upon the amount remaining unpaid thereon as is herein imposed upon a mortgage for the same amount: Provided, That upon each and every assignment or transfer of a policy of insurance, or the renewal or continuance of any agreement, contract, or charter, by letter or otherwise, a stamp duty shall be required and paid equal to that imposed on the original instrument: And provided: March, 1865. further, That upon each and every assignment 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. PASSAGE TICKET, by any vessel from a port in the United States to Passage ticket. a foreign port, not exceeding thirty-five dollars, fifty cents...... 50 Exceeding thirty-five dollars and not exceeding fifty dollars, one dollar I 00 And for every additional fifty dollars, or fractional part thereof, in excess of fifty dollars, one dollar.............................. I 00 POWER OF ATTORNEY for the sale or transfer of any stock, bonds, or Power d attorscrip, or for the collection of any dividends or interest thereon, ney. twenty-five cents............-..-....'25 POWER OF ATTORNEY OR PROXY for voting at any'election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries, ten cents......... 10 POWER OF ATTORNEY to receive or collect rent, twenty-five cents... 25 POWER OF ATTORNEY to sell and convey real estate, or to rent or lease the same, one dollar.................................... 1 00 POWER OF ATTORNEY for any other purpose, fifty cents............ 50 PROBATE OF WILL, or letters of administration: Where the estate Probate of wil and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand dollars, one dollar.................. 100 106 Exceeding two thousand dollars, for every additional thousand dollars, or fractional part thereof, in excess of two thousand dollars, fifty cents..............................................-..... 50 Protest. PROTEST.-Upon the protest of every note, bill of exchange, acceptance, check, or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents...................................................... 25 13 July, 1866, ~ 9. Receipts for any sum of money, or for the payment of any debt, exceeding twenty dollars in amount, not being for the satisfaction of any mortgage or judgment, orgdecree of any court, or by indorsement on any stamped obligation in acknowledgment of its fulfilment, for each receipt two cents: Provided, That when more than one signature is affixed to the same paper, one or more stamps may be affixed thereto representing the whole amount of the stamp required for such signatures; and that the term money, as herein used, shall be held to include drafts and other instruments given for the payment of money. Legal docum'ts. LEGAL DOCUMENTS: Writ or other original process by whicbl]ny suit is commenced in any court of record, either of law or enqity, fifty cents.......... 50 Where the amount claimed in a writ, issued by a court not of record, is one hundred'dollars or over, fifty cents....................... 50 Upon every confession of judgment or cognovit, for one hundred dollars or over, (except in those cases where the tax for the writ of a commencement of suit has been paid, ) fifty cents............ 50 Writs or other process on appeals from justices' courts or other courts of inferior jurisdiction to a court of record, fifty cents.-. 50 Warrant of distress, when the amount of rent claimed does not exceed one hundred dollars, twenty-five cents........-.............. 25 When the amount claimed exceeds one hundred dollars, fifty cents. 50 Provided, That no writ, summons, or other process issued by and returnable to a justice of the peace, except as hereinbefore provided, or by any police or municipal court having no larger jurisdiction as to the amount of damages it may render than a justice of the peace in the same State, or issued in any criminal or other suits commenced by the United States or any State, shall be subject to the payment of stamp duties: And provided further, That the stamp duties imposed by the foregoing schedule B on manifests, bills of lading, and passage tickets, shall-not apply to steamboats or other vessels plying between ports of the United States and ports in British North America. Affidavitu em- Affidavits in suits or legal proceedings shall be exempt from stamp empkt duty. 30June,1864,~159. 194. That the acceptor or acceptors of any bill of exchange or Billsofexchange order for the payment of any sum of money drawn, or purporting drawnabroad but to be drawn, in any foreign country, but payable in the United ~nited States, to States, shall, before paying or accepting the same, place thereupon be stamped before a stamp, indicating the duty upon the same, as the law requires for inland bills of exchange, or promissory notes, and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall pay or negotiate, or offer in payment, or receive or take in payment, any such draft or order, the person or per. sons so offending shall forfeit the sum of two hundred dollars. 30June,1864,~ 154. 195. That all official instruments, documents, and papers issued 13 July, 1866, ~ 9. by the officers of the United States government, or by the officers Exemptions of any State, county, town, or other municipal corporation, shall be, and hereby are, exempt from taxation: Provided, That it is the intent hereby to exempt from liability to taxation such State, county, town, or other municipal corporation, in the exercise only of functions strictly belonging to them in their ordinary govern3OJue, 164,~160. mental and municipal capacity. 3 March, 1865, ~ 1. 196. That no stamp duty shall be required on powers of attorPapers relating ney or any other paper relating to applications for bounties, arto bounties, &or pensions, or to the re exempt. rearages of pay, or pensions, or to the reepipt thereof from time to 107 time, or upon tickets or dontracts of insurance when'limited to Insurance ag'nl accidental injury to persons, nor on certificates of the measure- accidentalinjury. Certificates of ment or weight of animals, wood, coal, or hay; nor on deposit measurement and notes.tomutual insurance companies for insurance upon which weight of animals, policies subject to stamp duties have been or are to be issued; Mutual insurnor on any certificate of the record of a deed or other instrument ancertifieaotes ot in writing, or of the acknowledgment or proof thereof by attesting record. witnesses; nor to any indorsement of a negotiable instrument or on any warrant of attorney, accompanying a bond or note, when ments of deeds, such bond or note shall have affixed thereto the stamp or stamps &c. denoting the duty required; and whenever any bond or note shall be secured by a mortgage, but one stamp shall be required to be gage,&a, but orte placed on such papers: Provided, That the stamp duty placed stamp. * thereon shall be the highest rate required for said instruments, or either of them. 197. That it shall not be lawful to record any instrument, docu- 30June,1864,~152 ment, or paper required by law to be stamped, ufiless a stamp or 13 July, 1866, ~ 9. stamps of the proper amount shall have been affixed, and cancel- Instrument not be recorded unled in the manner required by law; and the record of any such less properly instrument, upon which the proper stamp or stamps aforesaid shall stamped. not have been affixed and cancelled as aforesaid, shall be utterly void, and shall not be used in evidence. 198. That hereafter no deed, instrument, document, writing, or 30June,1864,~ 163 paper, required by law to be stamped, which has been signed or 13 July, 1866, ~ 9. issued without being duly stamped, or with a deficient stamp, nor Instruments heretofore issued any copy thereof, shall be recorded, or admitted, or used as evi- without stamps'deuce in any court until a legal stamp or stamps, denoting the not to be used or dence recorded until amount of tax, shall have been affixed thereto, as prescribed by stampsare affixed. law: Provided, That any power of attorney, conveyance, or document of any kind, made or purporting to be made in any foreign made Inbrtorenst country to be used in the United States, shall pay the same tax as is required by law on similar instruments or documents when made or issued in the United States; and the party to whom the same is issued, or by whom it is to be used, shall, before using the same, affix thereon the stamp or stamps indicating the tax required. 199. That no instrument, document, writing, or paper of any 30June,1864,~133. description, required by law to be stamped, shall be deemed or No' instrument held invalid and of no effect for the want of the particular kind or to be invalid for description of stamp designated for and denoting the duty charged stamp,.if stampsof on any such instrument, document, writing, or paper, provided a proper amount aro legal stamp, or stamps, denoting a duty of equal amount, shall affixed. have been duly affixed and used thereon: Provided, That the Provislonsofthis provisions of this section shall not apply to any stamp appropri- section -not to apply to proprietary ated to denote the duty charged on proprietary articles, or articles stamps. enumerated in schedule C. 200. That it shall be lawful for any person to present to the 30June,18,64,~162. collector of the district, subject to the rules and regulations of the Collectors to Commissioner of Internal Revenue, any instrument not previously stamp instruments exempt from duty issued or used, and require his opinion whether or not the same is or subject to wechargeable with any stamp duty; and if the said collector shall tai duty. be of opinion that such instrument is chargeable with any stamp..duty, he shall, upon the payment therefor, affix and cancel the proper stamp; and if of the opinion that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty by him designated, he is hereby required to impress thereon a particular stamp, to be provided for that purpose, with such 108 words or device thereon as he shall judge proper, which shall denote that such instrument is not chargeable with any stamp duty, or is chargeable only with the duty denoted by the stamp affixed; and every such instrument upon which the said -stamp shall be impressed shall be deemed to be not chargeable, or to be chargeable only with the duty denoted by the stamp so affixed, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same by reason of it being unstamped, or of it being insufficiently stamped.' 30June,1864, 156. 201. That in any and all cases where an adhesive stamp shall Mode of cancel- be used f6r denoting any duty imposed by this act, except as herelinug adhesive inafter provided, the person using or affixing the same shall write thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be Penalty for fail- used. And if any person shall fraudulently make use of an adheure to cancel. sive stamp to denote any duty imposed by this act without so effectually cancelling and obliterating such stamp, except as before mentioned, he, she, or they shall forfeit the sum of fifty dollars: Proprietors of Provided, That any proprietor or proprietors of proprietary articlesinschedule C may furnish pri- articles, or articles subject to stamp duty under schedule C of this vate dies, act, shall have the privilege of furnishing, without expense to the United States, in suitable form, to'be approved by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to' be made under the direction and to be retained in the possession of the Commissioner of Internal Revenue for his or their separate use, which shall not be duplicated Mode of can- to any other person. That in all cases where such stamp is used, celling private instead of his or their writingthe date thereon, the said stamp shall be so affixed on the box, bottle, or package, that in opening the same, or using the contents thereof, the said stamp shall be effectually destroyed; and in default thereof, shall be liable to the same penalty imposed for neglect to affix said stamp as hereinbefore prePenaltyforforg- scribed in this act. Any person who shall fraudulently obtain or ing or counter- use any of the aforesaid stamps or designs therefor, and any person feiting private y stamps. forging, or counterfeiting, or causing or procuring the forging or counterfeiting any representation, likeness, similitude, or colorable imitation of the said last-mentioned stamp, or any engraver or printer wvho shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations,'or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness, similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a felony, and, upon conviction thereof, shall be subject to all the penalties, fines, and forfeitures prescribed in the preceding section of this act. 3OJune,1864,~157. 202. That the Commissioner of Internal Revenue be, and he is Commis'nermay hereby, authorized to prescribe such method for the cancellation of prescribe other method of cancel- stamps, as substitute for or in addition to the method now prclation. scribed by law, as he may deem expedient and effectual. And he is further authorized, in his discretion, to make the application of such method imperative upon the manufacturers of proprietary articles, or articles included in schedule C, and upon stamps of a minal value exceeding twenty-five cents each. 109 203. That if any person shall forge or counterfeit, or cause or 30June,1864,~ l5 procure to be forged or counterfeited, any stamp, die, plate, or other 13 July, 1 instrument, or any part of. any stamp, die, plate, or other instru- inPen alt; corfo r - ment, which shall have be[en] provided, or may hereafter be pro- ormisusingstamps vided, made, or used in pursuance of this aot, or shall forge, or ina counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States. of any of the taxes hereby imposed, or any part thereof; or if any person shall utter, or sell, or expose to sale, any vellum, parchment, paper, article, or thing, having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument, which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used, in pursuance of this act, from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed, to, with, or upon any vellum, parchment, paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other vellum, parichment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall wilfully remove or cause to be removed, alter or cause to be altered, the cancelling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same after it shall have been once used, or shall knowingly or wilfully sell or buy such washed or restored stamps, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any vellum, parchment, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and wilfully aiding, abetting, or assisting in committing any such offence as aforesaid, shall, on conviction thereof, forfeit the said counterfeit stamps and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exfceeding five years, or both, at the discretion of the court. 110 30June, 1864,~ 158 204. That any person or persons who shall make, sign, or issue, 3 aruly, 18665, 9. or who shall cause to be made, signed, or issued, any instrument, 1document, or paper of any kind or description whatsoever, or shall ngPenaltyforiuments- accept, negotiate, or pay, or cause to be accepted, negotiated, or without proper paid, any bill of exchange, draft, or order, or promissory note for *tamps. the payment of money, without the same being duly stamped, or having thereupon all adhesive stamp for denoting the tax chargeable thereon, and cancelled in the manner required by law, with intent to evade the provisions of this act, shall, for every such offence, Instrmentsun- forfeit the sum of fifty dollars, and such instrument, document, or stamped invalid. paper, bill, draft, order, or note, not being stamped accordipg to Title of second law, shall be deemed invalid and of no effect: Provided, That furchaser not af- the title of a purchaser of land by deed duly stamped shall not be defeated or affected by the want of a proper stamp on any deed conveying said land by any person from, through, or under whom Instrum'tsissued his grantor claims or holds title: And provided further, That without stamps hereafter, in all cases where the party has not affixed to any inmay be subsequently stamped. strument the stamp required by law thereon at the time of making er or issuing the said instrument, and he or they, or any party having an interest therein, shall be subsequently desirous of affixing such stamp to said instrument, or if said instrument be lost, to a Party in Interest copy thereof, he or they shall appear before the collector of the may present instrument to col revenue of the proper district, who shall, upon the payment of lector. the price of the proper stamp required by law, and of a penalty Penalty of $50. of fifty dollars, and where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest, at the rate of six per centum on said tax from the day on which such stamp ought to have been affixed, affix the proper stamp to such instrument or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped Where stamp when made or issued: And providedfurther, That where it shall duteyreet Ctobdep$a5 appear to said collector, upon oath or otherwise, to his satisfaction,. " that any such instrument has not been duly stamped at the time of making or issuing the same, by reason of accident, mistake, inadvertence, or urgent necessity, and without any wilful design to defraud the United States of the stamp, or to evade or delay the payment thereof, then and in such case, if such instrument, or, if the original be lost, a copy thereof, duly certified by the officer having charge of any records in which such original is required to be recorded, or otherwise duly proven to the satisfaction Collector may of the collector, shall, within twelve calendar months after the ertitn cae. in first day of August, eighteen hundred and sixty-six, or within twelve calendar months after the making or issuing thereof, be brought to the said collector of revenue to be stamped, and the stamp tax chargeable thereon shall be paid, it shall be lawful for the said collector to remit the penalty aforesaid, and to cause such Subseq'nt stamp- instrument to be duly stamped. And when the original instruing may be re- ment, or a certified or duly proved copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, shall be presented to the clerk, register, recorder, or other officer having charge of the original record, it shall be lawful for such officer, upon the payment of the fee legally chargeable for the recording thereof, to make a new record thereof, or to note upon the original record the fact that the error or omission in the stamping of said original in strument has been corrected pursuant to law; and the original instrument or such certified copy or the record thereof may be used in all courts and places in the same manner and with like effect as if the instrument had been originally stamped: And pro- Proviso as to vided further, That in all cases where the party has not affixed where no collecthe stamp required by law upon any instrument mfde, signed, or established. issued, at a time when and at a place where no collection district was established, it shall be lawful for him or them, or any party having an interest therein, to affix tle proper stamp thereto, or if the original be lost, to a copy thereof; and the instrument or copy to which the proper stamp has been thus affixed prior to the first day of January, one thousand eight hundred and sixty-seven, and the record thereof, shall be as valid, to all intents and purposes, as if stamped by the collector in the manner hereinbefore provided. But no right acquired in good faith before the stamping of such Rights acquired instrument or copy thereof, and the recording thereof, as heriein before stamping provided, if such record be required by law, shall in any manner be affected by such stamping as aforesaid. 205. That the Commissioner of Internal Revenue be, and is 30June,1e64,W161. hereby, authorized to sell to and supply collectors, deputy col- Comnrssioneraulectors, postmasters, stationers, or any other persons, at his dis- thorized to sell stamps and allow cretion, with adhesive stamps, or stamped paper, vellum, or parch- a commission of 5 ment, as herein provided for, in amounts of not less than fifty per cent. dollars, upon the payment, at the time of delivery, of the amount of duties said stamps, stamped paper, vellum, or parchment, so sold or supplied, represent, and may allow, upon the aggregate amount of such stamps, as aforesaid, the sum of not exceeding five per centum as commission to'the collectors, postmasters, stationers, or other purchasers; but the cost of any paper, vellum, or parchment shall be paid by the purchaser of such stamped paper, vellum, or parchment, as aforesaid: Provzded, That any Commission on proprietor or proprietors of articles named in schedule C, who private stamps. shall furnish his or their own die or design for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following commission, namely: On amounts purchased at one time of not less than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per centum. rThe Commissioner of Internal Revenue may from timne to time Commis'ner may make regulations, upon proper evidence of the facts, for the al- fmake allowance lowance of such of the stamps issued under the provisions of this &c. act as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been paid in error, or remitted; and such allowance shall be made either by giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value, after deducting therefrom, in case of repayment, the sum of five per centum to the owner thereof; but no allowance shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why said stamps cannot be so returned: Provided, That the Commissioner of In- Manufacturers ternal Revenue'may, from time to time, furnish, supply, and deliver of matIches md to any manufacturer of friction or other matches, cigar lights or credit. wax tapers, a suitable quantity of adhesive or other stamps, such 112 as may be prescribed for use in such cases, without prepayment therefor, on a credit not exceeding sixty days, requiring, in advance, such security as he may judge necessary to secure payment therefor to the Treasurer of the United States, within the time prescribed for such payment. And upon all bonds or other securities taken by said Commissioner, under the provisions of this act, suits may be maintained by said Treasurer in the circuit or district court of the United States, in the several districts where any of the persons giving said bonds or other securities reside or may be found, in any appropriate form of action. 2. PROPRIETARY.-SCHEDULE C. 3oJnne, 1864, ~l1 206. That all the provisions of this act relating to dies, stamps, Provisions rela- adhesive stamps, and stamp duties shall extend to and include ting to schedule (except where manifestly impracticable) all the articles or objects BPied ble to enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. SCHEDULE C. MEDICINES OR PREPARATIONS. Medicines or For and upon every packet, box, bottle, pot, phial, or other enclopreparations. sure, containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as follows: Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at retail price, or value, the sum of twenty-five cents, one cent....... $0 1 Where such packet; box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and not exceed the retail.price or value of fifty cents, two cents......-.................. —-—. —. —------------ 2 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents, three cents................................................. 3 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price, or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents................................................. 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents. 2 PERFUMERY, COSMETICS, MATCHES, AND CARDS. Perfumery an For and upon every packet, box, bottle, pot, phial, or other enclocosmetics sure, containing any essence, extract, toilet water, cosmetic, hair oil, pomade, hair-dressing, hair restorative, hair dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are. or may hereafter be called, known or distinguished, used or applied, 113 or to be used or applied as perfumes or applications to the hair, mouth, or skin, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, one cent................................................... 1 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five.cents, and shall not exceed the retail price or value of fifty cents, two cents.................................................. 2 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents, and shall not exceed the retail price or value of seventy-five cents, three cents................................................. 3 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents.................................................. 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents...................................................... 2 FRICTION MATCHES, or lucifer matches, or other articles made in part Frict'n matebe&s of wood, and used for like purposes, in parcels or packages containing one hundred matches or less, for each parcel or package, one cent................................................... 1 When in parcels or packages containing more than one hundred and not more than two hundred matches, for each parcel or package, two cents-.................................. 2 And for every additional one hundred matches or fractional part thereof, one cent............................................ 1 For wax tapers, double the rates herein imposed upon friction or lu- 13 July, 1866, ~ 9.: cifer matches; on cigar lights, made in part of wood, wax, glass, Wax tapers and, paper, or other materials, in parcels or packages containing cigar lights. twenty-five lights or less in each parcel or package, one cent —--.... 1 When in parcels or packages containing more than twenty-five and not more than fifty lights, two cents.......................... 2 For every additional twenty-five lights or fractional part of that number, one cent additional. —----.. —.. —. —---—...... 3March; 1865,~ 1. PLAYING CARDS. -For and upon every pack, not exceeding fifty-two 3 13July,. 1866, ~ 9. cards in number, irrespective of price or value, five cents-.... 5 Playing cards. CANNED MEATS, &C. —For and upon every can, bottle, or other single Canned meats, package, containing meats, fish, shell-fish, fruits,vegetables, sauces, &. sirups, prepared mustard, jams or jellies contained therein and packed or sealed, made, prepared, and sold, or offered fbr sale, or removed for consumption in the United States, on and after the first day of October, eighteen hundred and sixty-six, when such can, bottle, or other single package, with its contents, shall not exceed two pounds in weight, the sum of one cent............ —-----—. 1 When such can, bottle, or other single package, with its contents, shall exceed two pounds in weight, for every additional pound or fractional part thereof, one cent...................... —---.. 1 207. That no stamp tax shall be imposed upon any uncom, 133Juiy, 1866,~13. pounded medicinal drug or chemical, nor upon any medicine com- No taxn upon pounded raccording to the United States or other national pharma- compounedicined & copoeia, or of which the fill and proper formula is published in cordink to certain pharmac o p pai as, any of the dispensatories now or hitherto in common use among &e. physicians or apothecaries, or in any pharmaceutical journal now, issued by ally incorporated college of pharmacy, when not.sold or; offered for sale, or advertised under any other name, form, or guise than that under which they may be severally denominated andi laid down in said pharmacopceias, dispensatories, or journals asaforesaid; nor upon medicines sold to or for the use of any. per-. son, which may be mixed and compounded for said person according to the written receipt or prescription of any physician or sur8 114 geon. But nothing in this section shall be construed to exempt from stamp tax any medicinal articles, whether simple or compounded by aily rule, authority, or formula, published or unpublished, which are put up in a style or manner similar to that of patent or proprietary medicines in general, or advertised in newspapers or by public handbills for popular sale and use, as having any special proprietary claim to merit, or to any peculiar adyantage in mode of preparation, quality, use, or effect, whether such claim be real or pretended. 30June,l8t6854, 18. 208. That all medicines, preparations, compositions, perfu-Certain nrties mery, cosmetics, cordials, and other liquors manufactured wholly in schedule C, in- or in part of domestic spirits, intended for exportation, as provided tended for export- for by law, in order to be manufactured and sold or removed, withatiou, nay be manulactured in bond- out being charged with duty and without having a stamp affixed ed warehouse. thereto, shall, under such rules and regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in treasury regulations as bonded warehouses, class two: Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the rules and regulations as aforesaid, in amount not less than half of that required by the regulations of the Secretary of the Treasury from persons allowed bonded wareMaybe removed houses. Such goods, when manufactured in such warehouses, may without tamps. be removed for exportation, under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse, as aforesaid, shall be at liberty, under such rules and regulations as the Secretary of the Treasury. may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and- export of the said manufactured articles; and every article so used shall be exempted from the payment of stamp and excise duty by such manuArticles used in facturer. Articles and materials so to be used may be transferred such mnianufacture exemptfromduty. from any bonded warehouse in which the same may be, under such regulations-as the Secretary of the Treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manufacture of such articles. Any materials imported into Maybe removed the United States may, under such rules as the Secretary of the from ships or booded wvrehouse Treasury may prescribe, and under the direction of the proper offiitore wtehouse cer, be removed in original packages from on shipboard, or from are to be used. the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded Officerin charge warehouse, shall be taken therefrom except for exportation, under of warehouse to the direction of the proper officer having charge thereof, as aforegive certificate upon removal, said, whose certificate, describing the articles by their marks, or 115 otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regulations Expenses to be shall be under the supervision of an officer of the customs, and at borne by the nanthe expense of the manufacturer. 209. That lucifer or friction matches, and cigar lights and wax. Miarch,18eS, ~ l. tapers, may be transferred, without payment of duty, directly from Mlatches may be the place of manufacture to a bonded warehouse established in con- place d in bonded formity with law and treasury regulations, and upon the execution exported withotn of such transportation bonds or other security as the Secretary of payment of duty. 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 ill bonded warehouse. And no draw- No drawba ck to back shall in any case be allowed upon any lucifer or friction beallowed. matches, cigar lights, or wax tapers, upon which any excise duty has been paid, or stamps affixed, either before or after they have b.een placed in bonded warehouse. 210. That any person who shall offer or expose for sale any of 30June,C6a,~~169. the articles named in schedule C, or in any amendments thereto, 3;Jlcyh 1865, ~ 9. whether the articles so offered or exposed are imported or are of Persons offering foreign or domestic manufacture, shall be deemed the manufac- forsale articles in turer thereof, and subject to all the duties, liabilities, and penalties schednle C tho be imposed by law in regard to the sale of domestic articles without facturers. the use of the proper stamp or stamps denoting the tax paid thereon, and all such articles imported, or of foreign manufacture, shall, in addition to the import duties imposed on the same, be subject to the stamp tax, respectively, prescribed in schedule C, as aforesaid: Provided, That when such imported articles, except play- Proviso rel~atn; ing cards, lucifer or friction matches, cigar lights, and wax tapers, brokegn packages shall be sold in the original andt unbroken package in which the bottles or other enclosures were packed by the manufacturer, the person so selling said articles shall not be subject to any penalty on account of the want of the proper stamp. 211. That if any person, firm, company, or corporation shall 30June,1864,~165. make, prepare, and sell, or remove for consumption or sale, drugs, 13 July, 1866, ~ 9. medicines, preparations, compositions, articles, or things, including Penalty for sellperfumery, cosmetics, lucifer or friction matches, cigar lights, or ing, etc-, r'ticies wax tapers, and playing cards, and also including prepared mus- without proper tards, preserved meats, fish, shell-fislh, fruits, vegetables, sauces, stamps. sirups, jams, and jellies, when packed or sealed in cans, bottles, or other single packages, whether of domestic manufacture or imported, upon which a duty or tax is imposed by law, as enumerated and mentioned in schedule C, without affixing thereto an adhesive stamp or label denoting the tax before mentioned, he or they shall incur a penalty of fifty dollars for every omission to affix such stamp. 116 30June,1864,~166. 212. That every manufacturer or maker of any of the articles Penalty for re- for sale mentioned in schedule C, after the same shall have been roing articmps so made, and the particulars hereinbefore required as to stamps schedule C. have been complied with, who shall take off, remove, or detach, or cause, or permit, or suffer to be taken off, or removed, or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offence shall be committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited. 30OJune,1864,~167. 213. That on and after the passage of this act, every maker or 3 March, 1865, ~. manufacturer of any of the articles or commodities mentioned in tictlesponattempt Schedule C, as aforesaid, who shall sell, expose for sale, send out, to evade the duty. remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as provided by law, or who shall hide, or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the duty chargeable thereon, or any part thereof, shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity. 30sJne,1864.~ 170. 214. That in any collection district where, in the judgment of Commiss'r may the Commissioner of Internal Revenue, the facilities for the profurnish stamps to certain officers for curement and distribution of stamped vellum, parchment, or paper sale,. and adhesive stamps, are or shall be insufficient, the Commissioner, as aforesaid, is authorized to furnish, supply, and deliver to the collector and to the assessor of any such district, and to any assistant treasurer of' the United States, or designated depositary thereof, or any postmaster, a suitable quantity or amount of stamped vellum, parchment, or paper, and adhesive stamps, without prepayment therefor, and shall allow the highest rate of commissions allowed by law to any other parties purchasing the same, and May require may in advance require of any such collector, assessor, assistant bond. treasurer of the United States, or postmaster, a bond, with sufficient sureties, to an amount equal to the value of any stamped vellum, parchmernt, or paper, and adhesive stamps which may &e placed in his hands and remain unaccounted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of, and for the payment, monthly, of all quantities or amounts, sold or not remaining on hand. And it shall be the duty of such collector to supply his deputies with, or sell to other parties within his district who may make application therefor, stamped vellum, parchment, or paper, and adhesive stamps, upon the same termis allowed by law, or under the regulations of the Commissioner of Internal Revenue, who is hereby authorized to make such other regulations, not inconsistent herewith, for the security of the United States and the better accommodation of the public, in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient. And the Secretary of the Treasury may from time to time make such regulations as he may find necessary to insure the safe-keeping or 117 prevent the illegal use of all such stamped vellum, parchment, paper, and adhesive stamps. X. DRAWBACK. 215. That from and after the date on which this act takes effect, 30June,lclei~ l71. there shall be an allowance or drawback on all articles on which: March, 18ti.,~ I. Drawback oa any internal duty or tax shall have been paid, except raw or un- certain manufacmanufactured cotton, crude petroleum or rock oil, refined coal oil, tures exported. naphtha, benzine or benzole, distilled spirits, manufactured tobacco, snuff, and cigars of all descriptions, bullion, quicksilver, lucifer or friction matches, cigar lights, and wax tapers, equal in amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid to be furnished to the satisfaction of the Commissioner of Internal Revenue by such person or persons as shall claim the allowance or drawback, and the amount to be ascertained under such regulations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, and Method of pay. the same shall be paid by the warrant of the Secretary of the ment. Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provzded, No allowance to That no allowance or drawback shall be made or had for any be lessthan $10. amount claimed or due less than ten dollars, anything in this act to the contrary notwithstanding: And provided further, That any Certificates of certificate of drawback for goods exported, issued in pursuance of drabackreceivable for duties. the provisions of law, may, under such regulations as may be prescribed by the Secretary of the Treasury, be received by the collector or his deputy in payment of duties under this act. And the Secretary may Secretary of the Treasury may make such regulations with regard make regulations. to the form of said certificates and the issuing thereof as, in his judgment, may be necessary: Provwded also, That no claim for 13 July, 1866, 9. drawback on any articles of merchandise exported prior to June Proviso of limithirtieth, eighteen hundred and sixty-four, shall be allowed unless tation. presented to the Commissioner of Internal Revenue within three months after this amendment takes effect. 216. That upon articles manufactured exclusively from cotton, 13 July, 866, ~ 6. when exported, there shall be allowed as a drawback an amount Drawback o. equal to the internal tax which shall have been assessed and paid articles manufacupon such articles in their finished condition, and in addition thereto a drawback or allowance of as many cents per pound upon the pound of cotton cloth, yarn, thread or knit fabrics, manufactured exclusively from cotton and exported, as shall have been assessed and paid in the form of an internal tax upon the raw cotton entering into the manufacture of said cloth or other article, the amount of such allowance or drawback to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue under the direction of the Secretary of the Treasury; and so much of section one hundred and seventy-one of the act Repeals former of June thirty, eighteen hundred and sixty-four, " to provide allowance. internal revenue to support the government, to pay interest on the public debt, and for other purposes," as now provides for a drawback on manufactured cotton, is hereby repealed. 3 March, 1865, ~15. 217. That in any port of the United States in which there is One collector to more than one collector of internal revenue, the Secretary of the be designated to have charge of exTreasury may designate one of said collectors to have charge of portations, where all matters relating to the exportation of articles subject to tax un- there is more than 118 Officer to be de- der the laws to provide internal revenue; and at such ports as the igntary to by peein- Secretary of the Treasury may deem it necessary, there shall be an tend officer appointed by him to superintend all matters of exportation and drawback, under the direction of the collector, whose compenCompensation. sation therefor shall be prescribed by the Secretary of the Treasury, but shall not exceed, in any case, an annual rate of two thousand dollars, excepting at New York, where the compensation Papers in bn- shall be an annual rate of three thousand dollars. And all the teau of dedrawback books, papers, and documents in the bureau of drawback in the collector.. respective ports, relating to the drawback of taxes paid under the internal revenue laws, shall be delivered to said collector of internal revenue; and any collector of internal revenue, or superintendAltthority to ad- ent of exports and drawbacks, shall have authority to administer umieroaths, &c. such oaths and certify to such papers as may be necessary under any rules and regulations that may be prescribed under the authority herein conferred. 30 June, 18i4,~1 7 218. That if any person or persons shall fraudulently claim or Penalty for seek to obtain an allowance or drawback on goods, wares, or merfraudulent clain 1 1. *X for drawback. chancdise, on which no internal. duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than tho duty actually paid, as aforesaid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act. XI. PENALTIES, FORFEITURES, AND PROCEEDINGS. 30,June, 1864, ~15. 219 That if any person shall deliver or disclose to any Penalty for assessor or assistant assessor appointed in pursuance of law any makingffraudulent false or fraudulent list, return, account, or statement, with intent return. to defeat or evade the valuation, enumeration, or assessment inOr for refusing tended to be made, or if any person who being duly summoned to to appear and pro- 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 cost of prosecution. 30June, 18642, 42. 220. That if any person, in any case, matter, hearing, or False swearing other proceeding in which an oath or affirmation shall be required to to be deemed per- be taken or administered under and by virtue of this act, shall, upon the taking of such oath or affirmation, knowingly and wilfully swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the. United States for the crime of perjury. 13 July, 1866, ~ 6. 221. That if any person or persons shall, directly or indirectly, Bribery of pub- promise, offer, or give, or cause or procure to be promised, offered, lic officers. or given, any money, goods, right in act:on, bribe, present, or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or any other valuable thing whatever to any officer of the United States, or person holding any place of trust or profit, or discharging any official function under, or in connexion with, any department of the government 119 of the United States, after the passage of this act, with intent tc influence his decision or action on any question, matter, cause, or thing which may then be pending, or may by law be brought before him in his official capacity, or in his place of trust or profit, or with intent to influence any such officer or person to commit, or aid or abet in committing, any fraud on the revenue of the United States, or to connive at or collude in, or to allow or permit, or make opportunity for the commission of any such fraud, and shall be thereof convicted, such person or persons so offering, promising, or giving, or causing, or procuring to be promised, offered, or given any such money, goods, right in action, bribe, present, or reward, orany promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or other valuable thing whatever, and the officer or person who shall in anywise accept or receive the same, Accepting bribes or any part, respectively, shall be liable to indictment in any court of the United States having jurisdictioh, and shall, upon conviction thereof, be fined not exceeding three times the amount so offered, promised, given, accepted, or received, and imprisoned not exceeding three years; and the person convicted of so accept- Penalty. ing or receiving the same, or any part thereof, if an officer or person holding any such place of trust or profit, shall forfeit his office or place; and any person so convicted under this section shall forever be disqualified to hold ary office of honor, trust, or profit under the United States. 222. That in case any person shall sell, give, or purchase or 13 July, 1866, 16. receive any box, barrel, bag, or any vessel, package, wrapper, Misuse of reve cover, or envelope of any kind, stamped, branded or marked in nue stamp8 &c. any way so as to show that the contents or intended contents thereof have been duly inspected, or that the tax thereon has been paid, or that any provision of the internal revenue laws has been complied with, whether such stamping, branding, or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag, vessel, package, wrapper, cover, or envelope being empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, such person shall be liable to a penalty of not less than fifty nor more than five hundred dollars. And any Penaltyfor.,person who shall make, manufacture, or produce any box, barrel, bag, vessel, package, wrapper, cover, or envelope, stamped, branded, or marked, as above described, or shall stamp, brand, or mark the same, as hereinbefore recited, shall, upon conviction thereof, be liable to penalty as before provided in this section. And any per- In case of fraudson who shall violate the foregoing provisions of this section, with lent intent. intent to defraud the revenue, or to defraud any person, shall, upon conviction thereof, be liable to a fine of not less than one thousand nor more than five thousand dollars, or imprisonment for not less than six months, nor more than five years, or both such fine and imprisonment, at the discretion of the court. And Forfeiture. all articles sold, given, purchased, received, made, manufactured, produced, branded, stamped, or marked in violation of the provisions of this section, and all their contents, shall be forfeited to the United States. 120 30June, 1864, ~49. 223. That all the provisions hereinafter made for the delivery Provisions here- Of returns, lists, statements, and valuations, and for additions to inafter made for delivery of re- the duty in case of false or fraudulent lists or returns, or in case turns, &e., impo- of undervaluation or understatement on lists or returns, or in case sition of fines, &c., apply to all per- of refusal or neglect to deliver-lists or returns, and for the imposons, corporations, &e.s corportinsition of fines, penalties, and forfeitures, shall be held and taken to apply, to all persons, associations, corporations, or companies liable to pay duty or tax; and any additions to duties, fines, Fineshereinafter penalties, or forfeitures hereinafter imposed for failure to perform impto tshed e a ny duty required to be performed, shall be held and taken to be to those hereinbe- any dut rqre rmed, be fore provided. additional to those hereinbefore provided. 30 June, 1864, 48. 224. That all goods, wares, merchandise, articles, or objects, on 13 July, 1866, 9. which taxes are imposed by the provisions of law, which shall be Articles held by any person with found in the possession, or custody, or within the control of any intent to defraud person or persons, for the purpose of being sold or removed by the revenue may be seized by cer- such person or persons in fraud of the internal revenue laws, or tain officers. with design to avoid payment of said taxes, may be seized by the collector or deputy collector of the proper district, or by such other collector or deputy collector as may be specially authorized by the Commissioner of Internal Revenue for that purpose, and the same shall be forfeited to the United States; and also all raw materials found in the possession of any person or persons intending to manufacture the same into articles of a kind subject to tax for the purpose of fraudulent[ly] selling such manufactured articles, or with design to evade the payment of said tax; and also all tools, implements, instruments, and personal property whatsoever, The articlesfor- in the place or building or within any yard or enclosure where feited to the United States. such articles or such raw materials shall be found, may also be seized by any collector or deputy collector, as aforesaid, and the Forfeiture to be same shall be forfeited as aforesaid; and the proceedings to enforce enforced by pro- si f; proceedings eceedings b n r-o Said forfeiture shall be in the nature of a proceeding in rem in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his custody or possession any such goods, wares, merchandise, articles, or objects, subject to tax as aforesaid, for the purpose of selling the same with the design of avoiding payment of the taxes imposed thereon,,Penaltyforfraud shall be liable to a penalty of five hundred dollars, or not less than $500, or double the f amount of duties. double the amount of taxes fraudulently attempted to be evaded, to be recovered in any court of competent jurisdiction; and the goods, wares, merchandise, articles, or objects, which shall be so seized by any collector or deputy collector, may, at the option of the collector, be delivered to the marshal of said district, and remain in the care and custody of said marshal, and under his control, until lie shall obtain possession by process of law, and the cost of seizure made before process issues shall be taxable by the Custodyof goods court: Provided, That when the property so seized may be liable may be given to to perish or become greatly reduced in price or value by keeping, U. S. marhal, or when it cannot be kept without great expense, the owner thereof, the collector, or the marshal of the district, may apply to the assessor of the district to examine said property; and if, in erty may be ap- the opinion of said assessor, it shall be necessary that the said praised and re- property should be sold to prevent such waste or expense, he shall turned to owner, he giving bond for appraise the same; and the owner thereupon shall have said propsame. erty returned to him upon giving bond in such form as may be prescribed by the Commissioner of Internal Revenue, and in an 121 amount equal to the appraised value, with such sureties as the said assessor shall deem good and sufficient, to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the collector, marshal, or otherwise, as he may be ordered and directed by the court, which bond shall be filed by said assessor with the United States district attorney for the district in which said proceedings in rem may be commenced: Providedfurther, That in case said bond shall have been executed and the property returned before seizure thereof, by virtue of the process aforesaid, the marshal shall give notice of the pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid. But if said owner shall neglect or refuse to If bondnotgiven give said bond, the assessor shall issue to the collector or marshal propearty may be aforesaid an order to sell the same; and the said collector or marshal shall thereupon advertise and sell the said property at public auction in the same manner as goods may be sold on final execution in said district; and the proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court aforesaid, to abide its final order, decree, or judgment. 225. That in case any goods or commodities for or in respect 13.Tuly, 1l61, ~14. whereof any tax is or shall be imposed, or any materials, utensils, Removal or conor vessels proper or intended to be made use of for or in the mak- tent ato defrat the ing of such goods'or commodities shall be removed, or shall be revenue cause of deposited or concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively, shall be forfeited; and in every such case, and in every case where any goods or commodities shall be forfeited under this act, or any other act of Congress relating to the internal revenue, all and singular the casks, vessels, cases or other packages whatsoever, containing, or which shall have contained, such goods or commodities, respectively, and every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited; and every person who shall remove, deposit, or conceal, or be concerned in removing, depositing, or concealing any goods or commodities for or in respect whereof any tax is or shall be imposed, with intent to defraud the Fine or penalty. United States of such tax or any part thereof, shall be liable to a fine or penalty of not exceeding five hundred dollars. 226. That if any person liable and required to pay any tax 30June,l864, 180. upon any article, goods, wares, merchandise, or manufactures, as Debts contracted herein provided, shall sell, or cause or allow the same to be sold, through the sale of before the tax to which such article, goods, wares, merchandise, or tent to evade tax, manufacture is legally liable is paid, with intent to avoid such tax, to be void. 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, ehall be entirely void, and the collection thereof shall not be enforced in any court. And if any such article, goods, wares, merchandise, ox manufacture has been paid for, in whole or in part, 122 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. 30June,1864,~179. 227. That, where it is not otherwise provided for, it shall be 3 March, y865, 6 1. the duty of the collectors, in their respective districts, and they 13 July, 1866, ~ 9. Colletors to are hereby authorized, to prosecute for the recovery of any sum prosecute for fines, or sums that may be forfeited; and all fines, penalties, and forfeitfenalties, and for- ures which may be imposed or incurred shall and may be sued for and recovered, where not otherwise provided, in the name of Form of pro- the United States, in any proper form of action, or by any apceeding. propriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of comInformer's share petent jurisdiction. And where not otherwise provided for, such to be determined share as the Secretary of the Treasury shall, by general regulaafter judgment by the court. tions, provide, not exceeding one moiety nor more than five thousand dollars in any one case, shall be to the use of the person, to be ascertained by the court which shall have imposed or decreed any such fine, penalty, or forfeiture, who shall first inform of the cause, matter, or thing whereby such fine, penalty, or forfeiture shall have been incurred; and when any sum is paid Beforejudgment' without suit, or before judgment, in lieu of fine, penily [penalty,] by the TrSecretary or forfeiture, and a share of the same is claimed by any person as of the Treasury. informer, the Secretary of the Treasury, under general regulations to be by him prescribed, shall determine whether any claimant is entitled to such share as above limited, and to whom the same shall be paid, and shall make payment accordingly. It is hereby declared to be the true intent and meaning of the present and all previous provisions of internal revenue acts granting shares to When informers informers that no right accrues to or is vested in any informer right accrues. in any case until the fine, penalty, or forfeiture in such case is fixed by judgment or compromise and the amount or proceeds shall have been paid, when the informer shall become entitled to his legal share of the sum adjudged or agreed upon and received: Existing power Provided, That nothing herein contained shall be construed to to remit not af- limit or affect the power of remitting the whole or any portion of a fine, penalty, or forfeiture conferred on the Secretary of the Commiss'r may Treasury by existing laws. The Commissioner of Internal Revecompromise cases. nue shall be, and is hereby, authorized and empowered to compromise, under such regulations as the Secretary of the Treasury shall prescribe, dahy case arising under the internal revenue laws, Jurisdiction of whether pending in court or otherwise. The several circuit and circuit and district district courts of the United States shall have jurisdiction of all courts. offences against any of the provisions of this act committed within Rule of evidence their several districts: Provided, That whenever in any civil action for a penalty the informer may be a witness for the prosecution, the party against whom such penalty is claimed may Threatening or be and shall be admitted as a witness on his own behalf. Every withholding infor- person who shall receive any money or other vhluable thing under ination. a threat of informing or as a consideration for not informing against any violation of this act, shall, on conviction thereof, be punished: by a fine not exceeding two thousand dollars, or by imprisonment *not exceeding one year, or both, at the discretion of the court, with costs of prosecution. 123 228. That hereafter in all cases of seizure of any goods, wares, 13 July, 1866, ~ 63. or merchandise which shall, in the opinion of the collector or dep- Proceedings on uty collector making such seizure, be of the appraised value of seizure of goods valued at $300 or three hundred dollars or less, and which shall have been so seized less. as being subject to forfeiture under any of the provisions of this act, or of any act to which this is an amendment, excepting in cases otherwise provided, the said collector or deputy collector shall proceed as follows, that is to say: He shall cause a list containing a particular description of the goods, wares, or merchandise seized to be prepared in duplicate, and an appraisement of Appraisement. the same to be made by three sworn appraisers, to be selected by him for said purpose, who shall be respectable and disinterest[ed] citizens of the United States residing within the collection district wherein the seizure was made. The aforesaid list and appraisement shall be properly attested by such collector or deputy collector and the persons making the appraisement, for which service said appraisers shall be allowed the sum of one dollar and fifty Fees. cents per day each, to be paid as other necessary charges of collectors according to law. If the said goods shall be found by such appraisers to be of the value of three hundred dollars or less, the said collector or deputy collector shall*publish a notice, for the Notice of sale. space of three weeks, in some newspaper of the district where the seizure was made, describing the articles and stating the time, place, anid cause of their seizure, and requiring any person or persons claiming them to appear and make such claim within thirty days from the date of the first publication of such notice: Pro- Claimant may vided, That any person or persons claiming the goods, wares, or give bond. merchandise, so seized, within the time specified in the notice, may file with such collector or deputy collector a claim, stating his or their interest in the articles seized, and may execute a bond to the United States in the penal sum of two hundred and fifty dollars, with sureties, to be approved by said collector or deputy collector, conditioned that, in case of condemnation of the articles so seized, the obligors will pay all the costs and expenses of the proceedings, to obtain such condemnation; and upon the delivery of such bond Proceedings to the collector or deputy collector, he shall transmit the same, thereon with the duplicate list or description of the goods seized, to the United States district attorney for the district, who shall proceed thereon in the ordinary manner prescribed by law: And provided Sale in default also, Tliat if there shall be no claim interposed, and no bond of claimorbond. given within the time above specified, the collector or deputy collector, as the case may be, shall give ten days' notice of the sale of the goods, wares, or merchandise, by publication, and at the time and place specified in said notice shall sell the article so seized at public auction, and after deducting the expense of appraisement and sale he shall deposit the proceeds to the credit of the Secretary of the Treasury. And within one year after the sale of any goods, wares, or merchandise, as aforesaid, any person or persons claimivg to be interested in the goods, wares, or merchandise so sold may apply to the Secretary of the Treasury for a Application for remission of the forfeiture thereof, or any of them, and a restora- remission. tion of the proceeds of the said sale, which may be granted by the said Secretary upon satisfactory proof, to be furnished in such manner as he shall prescribe: Provided, That it shall be satisfactorily shown that the applicant, at the time of the seizure and sale of the goods in question, and during the intervening time, 124 was absent out of the United States, or in such circumstances as prevented him from knowing of such seizure,'and that he did not know of the'same; and also that the said forfeiture was incurred without wilful negligence or any intention of fraud on the part of When proceeds the owner or owners of such goods. If no application for such tobedistributed. restoration be made within one year, as hereinbefore prescribed, then, at the expiration of the said time, the Secretary of the Treasury shall cause the proceeds of the sale of the said goods, wares, or merchandise to be distributed according to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to the decree of a competent court. 13 July, 1866, ~ 15. 229. That thejudge of any circuit or district court of the United Search warrant States, or any commissioner thereof, may issue a search warrant, may be issued. authorizing any internal revenue officer, to search any premises, if such officer shall make oath in writing that he has reason to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of said premises. 13July, 1866, 167. 230. That in any case, civil or criminal, where suit or prosecuSuit or prosecn- tion shall be commenced in any court oP any State against any offiton against inteff- cer of the United States, appointed under or acting by authority cer, &c., in State of the act entitled "An ct to provide internal revenue to supcourt. port the government, to pay interest on the public debt, and for othel' purposes," passed June thirtieth, eighteen hundred and sixtyfour, or of any act in addition thereto or in amendment thereof, or against any person acting under or by authority of any such officer on account of any act done under color of his office, or against any person holding property or estate by title derived from any such officer, concerning such property or estate, and affecting the validity of this act or acts of which it is amendatory, it shall be lawful for the defendant, in such suit or prosecution, at Miayberemoved any time before trial, upon a petition to the circuit court of the circuit court. United States in and for the district in which the defendant shall have been served with process, setting forth the nature of said Proceedings suit or prosecution, and verifying the said petition by affidavit, therefor. po together with a certificate, signed by an attorney or counsellorat-law of some court of record of the State in which such suit shall have been commenced, or of the United States, setting forth that, as counsel for the petitioner, he has examined the proceedings against him, and carefully inquired into all the matters set forth in the petition, and that he believes the same to be true; which petition, affidavit, and certificate shall be presented to the said circuit court if in session, and if not, to the clerk thereof, at his office, and shall be filed in said office, and the cause shall thereupon be entered on the docket of said court, and shall be thereafter proceeded in as a cause originally commenced in that court; and it shall be the duty of the clerk of said court, if the suit were commenced in the court below by summons, to issue a writ of certiorari to the State court, requiring said court to send to the said circuit court the record and l'oceedings in said cause; or if it were commenced by capias, he shall issue a writ of habeas corpus cum causa, a duplicate of which said writ shall be delivered to the clerk of the State court, or left at his office, by the marshal of the district, or his deputy, or some person duly authorized thereto; and thereupon it shall be the duty of the said State court to stay all further proceedings in such cause, and the said suit or prosecution, upon delivery of such pro,:ess, or leaving 125 the same as aforesaid, shall be deemed and taken to be moved to Defendant in the said circuit court, and any further proceedings, trial, or judg- actual custody. ment therein in the state court shall be wholly null and void. And if the defendant in any such suit be in actual custody on mesne process therein, it shall be the duty of the marshal, by virtue of the writ of habeas corpus cum causa, to take the body of the defendant into his custody, to be dealt with in the said cause according to the rules of law and the order of the circuit court, or of any judge thereof in vacation. All attachments made and all bail Attachments & and other security given upon such suit or prosecution shall be and bail. continue in like force and effect as if the same suit or prosecution had proceeded to final judgment and execution in the State court; and if, upon the removal of any such suit or prosecution, it shall be made [to] appear to the said circuit court that no copy of the record and proceedings therein in the State court can be obtained, it shall be lawful for said circuit court to allow and require the plaintiff to proceed de novo, and to file a declaration of his cause of action, and the parties may thereupon proceed as in action originally brought in said circuit court; and, on failure of so proceeding, judgment of nolle prosequi may be rendered against the plain- Construction of tiff, with costs for the defendant: Provided, That an act entitled "force act." " An act further to provide for the collection of duties on imports," passed March second, eighteen hundred and thirty-three, shall not be so construed as to apply to cases arising under an act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," passed June thirtieth, eighteen hundred and sixty-four, or any act in addition thereto or in amendment thereof, nor to any case in which the validity or interpretation of said act or acts shall be in issue: Providedffurther, That if any officer appointed under Remedy for in. ternal revenue and by virtue of any act to provide internal revenue, or any officer, &c.e person acting under or by authority of any such officer, shall receive any injury to his person or property, for or on account of any act by him done, under any law of the United States, for the collection of taxes, he shall be entitled to maintain suit for damage therefor in the circuit court of the United States, in the district wherein the party doing the injury may reside or shall be found. And all property taken or detained by any officer or other toyropertyn ruse person under authority of ally revenue law of the United States pleviable. shall be irrepleviable, and shall be deemed to be in the custody of thelaw, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof. And if any person shall dispossess or rescue, or attempt to dispossess or rescue, any property so taken or detained as aforesaid, or shall aid or assist therein, such person shall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the twenty-second section of the act for the punishment of certain crimes against the United States, approved the thirtieth day of April, anno Domini one thousand seven hundred and ninety, for the wilful obstruction or resistance of officers in the service of process. 231. That the fiftieth section of an act passed June thirtieth, 13 July, 1866, 8. Repeal of i50 oz eighteen hundred and sixty-four, entitled "An act to provide in- act of June 30, ternal revenue to support the government, to pay interest on the 1864. public debt, and for other purposes,"is hereby repealed: Prorided, manded to State That any case which may have been removed from the courts of court unless. 126 any State under said fiftieth section to the courts of the United States shall be remanded to the State court from which it was so removed, with all the records relating to such cases, unless the justice of the circuit court of the United States in which such suit or prosecution is pending shall be of opinion that said case would be removable from the court of the State to the circuit court under and by virtue of the sixty-seventh section of this act. Attachment, And in all cases which may have been removed from any court of bail, &C. any State under and by virtue of said fiftieth section of said act of June thirtieth, eighteen hundred and sixty-four, all attachments made, and all bail or other security given upon such suit or prosecution, shall be and continue in full force and effect until final judgment and execution, whether such suit shall be prosecuted to final judgment in the circuit court of the United States, or remanded to the State court from which it was removed. 13 July, 1266, ~ 69. 232. That whenever a writ of error shall be issued for the reWVritof error in vision of any judgment or decree in any criminal proceeding criminal proceed - ing. How defend- where is drawn in question the construction of any statute of the ant may be re- United States, in a court of any State, as is provided in the twenty-fifth section of an act entitled " An act to establish the judicial courts of the United States," passed September twentyfourth, seventeen hundred and eighty-nine, the defendant, if charged with an offence bailable by the laws of such State, shall not be released from custody until a final judgment upon such writ, or until a bond, with sufficient sureties, in a reasonable sum, as ordered and approved by the State court, shall be given; and if the offence is not so bailable, until a final judgment upon the Such cases to writ of error. Writs of error in criminal cases shall have precehave precedence. dence upon the docket of the Supreme Court of all cases to which the government of the United States is not a party, excepting only such cases as the court, at their discretion, may decide to be of public importance. XII. MISCELLANEOUS PROVISIONS. 13 July, 1866, ~ 60. 233. That every internal revenue officer, whose payment, Internalrevenue charges, salary, or compensation shall be composed, either wholly statement of fees, or in part, of fees, commissions, allowances, or rewards, from what&c., when re- ever source derived, shall be required to render to the Commissioner quired. of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, allowances or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered; and any False statement false statement knowingly and wilfully rendered under the rejury. deemed per- quirements of this section, -or regulations established in accordance therewith, shall be deemed wilful peljury, and punished on conviction thereof, as provided in section forty-two of the act of June thirty, eighteen hundred and sixty-four, to which this act is aA Penalty for neg- amendment; and any neglect or omission to render such statelect, &c., to make ment when required shall be punished on conviction therefor by a statement when required. fine of not less than two hundred dollars nor more than five hundred dollars, in the discretion of the court. 13 July, 1866, ~ 66. 234. That the Secretary of the Treasury is hereby authorized Special commis- to appoint an officer in his department who shal be styled " Special sionerof thereve- Commissioner of the Revenue," whose office shall terminate in nlue. 127 four years from the thirtieth day of June, eighteen hundred and sixty-six. It shall be the duty of the Special Commissioner of Dutiesof. the Revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least disturbance or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the Secretary of the Treasury, into the manner in which officers charged with the administration and collection of the revenues perform their duties. And the said Special Commissioner of the Revenue shall from time to time report, through the Secretary of the Treasury, to Congress, either in the form of a bill or otherwise, such modifications of the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce, or taxation of the country, as he may find, by actual observation of the operation of the law, to be conducive to the public interest; and, in order to enable Authorized to the Special Commissioner of the Revenue to properly conduct his administer oaths. investigations, he is hereby empowered to examine the books, papers and accounts of any officer of the revenue, to administer oaths, examine and summon witnesses, and take testimony; and False swearing each and every such person falsely swearing or affirming shall perjury. be subject to the penalties and disabilities prescribed by law for the punishment of corrupt and wilful perjury; and all officers Facilities to be of the government are hereby required to extend to the said Com- coxtenl to special missioner all reasonable facilities for the collection of information pertinent to the duties of his office. And the said Special Coom- Salary. missioner shall be paid an annual salary of four thousand dollars, and the travelling expenses necessarily incurred while in the dis- Travelling excharge of his duty; and all letters and documents to and from the Franking priviSpecial Commissioner relating to the duties and business of his lege. office shall be transmitted by mail free of postage. And section,.Repeal of seenineteen of an act entitled "An act to amend' an act entitled is65.'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," approved March third, eighteen hundred and sixty-five, be, and the same is hereby repealed. 235. That if, for any cause, at any time after this act goes into 30June, 1865, ~ 46. operation, the laws of the United States cannot be executed in a Duty of the PresState or Territory of the United States, or any part thereof, or Territories where within the District of Columbia, it shall be the duty of the Presi- the act cannot be dent, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such State or Territory, or part thereof, or District of Columbia, so soon as the authority of the United States therein shall be re-established, and to collect the taxes, duties, and licenses in such States and Territories, under the regulations prescribed in this act, so far as applicable; and where not applicable, the assessment and levy shall be made, and the time and manner of collection regulated, by the instructions anddirections of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. 128 13 July, 1866. % 71. 236. That it shall be the duty of the Commissioner of Internal Internalrevenue Revenue to have this act, and the acts to which it is amendatory, actse to be pub- published in at least one German newspaper in each of the States lished in German newspapers. of the Union where such paper may be published. 30June,1864,~182. 237. That wherever the word State is used in this act, it shall The word State be construed to include the Territories and the District of Columto include Territo bia, where such construction is necessary to carry out the proviof Columbia sions of this act. 13 July, 1866, ~ 70. 238. That this act shall take effect, where not otherwise proWhen to take vided, on the first day of August, eighteen hundred and sixty-six, effect. and all provisions of any former act inconsistent with Whe proInconsistentpro- visions of this act are hereby repealed: Provided, however, That vismain in force all the provisions of said acts shall be in force for collecting all for certain pur- taxes, duties and licenses properly assessed or liable to be assessed, poses. or accruing under the provisions of acts, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining and continuing-liens, fines, penalties, and forfeitures incurred under and by virtue thereof, and for carrying out and completing all proceedings which have been already commenced, or that mav be commenced, to enforce such fines, penalties, and forfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty: And provided frrther, That whenever the duty imposed by any existing law shall cease in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective corresponding provisions of this act shall take effect: And provided further, rlThat all manufactures and productions on which a duty was imposed by either of the acts repealed by this act, which shall be in the possession of the manufacturer or producer, or of his agent or agents, on the day when this act takes effect, the duty imposed by any, such fQrmer act not having been paid, shall be held and deemed to have been manufactured or produced after such date; and whenever by the terms of this act a duty is imposed upon'any articles, goods, wares, or merchandise, manufactured or produced, upon which no duty was imposed by either of said former acts, it shall apply to such as were manufactured or produced, and not removed from the place of manufacture or proCrommissionerto duction, on the day when this act takes effect. And the Commake necessary regulations. missioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all necessary regulations and 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. 3 March,1865, ~ 16. 239. That all provisions of any former act inconsistent with the InconsisteJtpro- provisions of this act are hereby repealed: Protvided, however, visions repealed. That no duty imposed by any previous act, which has become Remain in force for certain pur- due or of which return has been or ought to be made, shall be poses. 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 Commissioller of Internal Revenue, under the direction of the Secretary 129 of the Treasury, is authorized to make all necessary regulations Commissionerto and to prescribe all necessary forms and proceedings for the col- make necessary lection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act. 240. That the following acts of Congress are hereby repealed, 30 June, 1864,Q 173. to wit: The act of July first, eighteen hundred and sixty-two, c Repealofformer entitled "An act to provide internal revenue to support the government and to pay interest on the public debt"' except the one hundred and fifteenth and one hundred and nineteenth sections thereof; and excepting, further, all provisions of said act which create the offices of Commissioner of Internal Revenue, assessor, assistant assessor, collector, deputy collector, and inspector, and provide for the appointment and qualification of said officers. Also, the act of July sixteenth, eighteen hundred and sixty-two, entitled' "'An act to impose an additional duty on sugars produced in the United States." Also, the act of December twenty-fifth, eighteen hundred and sixty-two, entitled "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." Also, the act of March third, eighteen hundred and sixty-three, entitled "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, and for other purposes," excepting the provisions of said act which create the offices of deputy commissioner and cashier of internal duties and revenue agents, and provide foi the appointment and qualification of said officers. Also, the twenty-fourth and twenty-fifth sections of the act of July fourteenth, eighteen hundred and sixty-two, entitled "An act increasing temporarily the duties on imports, and for other purposes." Also, the second section of the act of March third, eighteen hundred and sixty-three, entitled "An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes," so far as the same applies to officers of internal revenue. And, also, the act of March sev-. enth, eighteen hundred and sixty-four, entitled "An act to increase the internal revenue, and for other purposes," together with all acts and parts of acts inconsistent herewith: Provided, That all the provisions of said acts shall be in force for levying and rroision torecollecting all taxes, duties and licenses properly assessed or liable collecting taxes. to be assessed, or accruing under the provisions of former acts or already acrued, drawbacks, the right to which has already accrued or which may hereafter accrue, under said acts, and for maintaining and continuing liens, fines, penalties, and forfeitures incurred under and by virtue thereof, and for carrying out and completing all proceedings which have been already commenced or that may be commenced to enforce such fines, penalties, and forfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty: And providedfurther, That no office v Offles not to be created by the said acts and continued by this act shall be vacated of this act. by reason of adry provisions herein contained, but the officers heretofore appointed shall continue to hold the said offices without reappointment: And provided further, That whenever the duty im- continueruntileto posed by any existing law shall cease in consequence of any limita- r.esponding ~provition therein contained before the respective provisions, of this act itake effect. 9 130 shall take effect, the same duty shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective correArticles manu- sponding provisions of this act shall take effect: And provided factured before the passage of the further, That all manufactures and productions on which a duty law, was imposed by either of the acts repealed by this act, which shall be in the possession of the manufacturer or producer, or of his agent or agents, on the day when this act takes effect, the duty imposed by any such former act not having been paid, shall be held and deemed to have been manufactured or produced after such date; and whenever by the terams of this act a duty is imposed upon any articles, goods, wares, or merchandise manufactured or produced, upon which no duty was imposed by either of said former acts, it shall apply to such as were manufactured or produced and not removed from the place of manufacture or production, on the day Nofurtherdirect when this act takes effect: And provided further, That no direct tax to be collected until ordered by tax whatsoever shall be assessed or collected under this or any other Congress. act of Congress heretofore passed, until Congress shall enact anProceedings to other law requiring such assessment and collection to be made; continue for the but this shall not be construed to repeal or postpone the assesscollection of the ment or collection of the first direct tax levied, or which should first tax imposed by act of August be levied, under the act entitled " An act to provide increased 5, 1861. revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, nor in any way to affect the legality of said tax or any process or remedy provided in said acts, or any other acts, for the enforcement or collection of the same in any State or States and Territories and the District of Columbia; but said first tax, and any such process or remedy, shall continue in all respects in force, anything in this act to the contrary notwithstanding. 30 June,1864,~174. 241. That the said Commissioner of Internal Revenue, under Commissioner the direction of the Secretary of the Treasury, is authorized to may make neces- a n ohr a sary regulations. make all such regulations, not otherwise provided for, as may become necessary by r/eason of the alteration of the laws in relation to internal revenue, by virtue of this act. APPENDIX. [PUBLIC RESOLUTION NO. 59.] JOINT RESOLUTION imposing a special income duty. Be it resolved by the Cenate and House of Rcpresentatives of the Joint resolution. United States of America in Congress assembled, That, in addition to the income duty already imposed by law, there shall be levied, assessed, and collected on the first day of October, eighteen Special income hundred and sixty-four, a special income duty upon the gains, duty of 5 per cent. profits, or income for the year ending the thirty-first day of De- to lbelevied and collected October cember next preceding the time herein named, by levying, assess- 1, 1864. ing, and collecting said duty of all persons residing within the United States, or of citizens of the United States residing abroad, at the rate of five per centum on all sums exceeding six hundred dollars, and the same shall be levied, assessed, estimated, and collected, except as to the rates, according to the provisions of existing laws for the collection of an income duty, annually, where not inapplicable hereto; and the Secretary of the Treasury is Secretary of the hereby authorized to make such rules and regulations as to the Treasury authortime and mode, or other matters, to enforce the collection of the &c. special income duty herein provided for, as may be necessary: Provided, That in estimating the annual gains, profits, or income, as aforesaid, for the foregoing special income duty, no deductions No deductions shall be made for dividends or interest received from any associa- fterestddnds, intion, corporation, or company, nor shall any deduction be made for any salary or pay received. Approved July 4, 1864. [PUBLIC RESOLUTION NO. 79.] JOINT RESOLUTION to prevent the further enforcement of the Joint Resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States, who have been honorably discharged, so as to relieve them from the further payment of the special five per cent. income tax imposed thereby. Whereas, by the resolution (No. 77) of Congress approved July 4, 1864, a special income tax of five per cent. on all incomes exceeding six hundred dollars was directed to be assessed and collected, and was enforced generally upon all citizens accessible to the revenue officers, but was not enforced against all our soldiers in the field in the active service of the country; and whereas, 132 since the surrender of the insurrectionary armies and the disbanding and return of the federal soldiers to their homes, said tax is being, with manifest hardship, assessed and collected of them in many parts of the country: Therefore, Be it resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That said special tax so imposed shall not be further enforced against said officers or soldiers lately in the service of the United States, and who have been honorably discharged therefrom, and that the Secretary of the Treasury direct the proper observance of the resolution by all revenue officers. Approved July 28, 1866. 30 June, 1864, ~58. 242.* That there shall be appointed by the Secretary of the Secretary of the Treasury, in every collection district where the same may be Treasury shall ap- er point inspectors. necessary, one or more inspectors of spirits, refined coal oil or other oil, tobacco, cigars, and other articles, who shall take an oath faithfully to perform their duties, in such- form as the ComCommis'er shall missioner of Internal Revenue shall prescribe, and who shall be prescribe form of oath and fee f entitled to receive such fees as may be fixed and prescribed by said Commissioner, to be paid by the owner or manufacturer of Penalty of $100 the articles inspected, gauged, or proved. And any manufacturer for refusalto admit of spirits, refined coal oil or other oil, tobacco, cigars, or other articles which may by law be required to be inspected, who shall refuse to admit an inspector upon his premises, so far as it may be necessary for the performance of his duties, or who shall obstruct an inspector in the performance of his duties, shall forfeit the sum of one hundred dollars, to be recovered ii the manner provided for other penalties imposed by this act. Omitted from its proper place. INDEX. Subject. Page. Par. A. A (Schedule)-certain domestic luxuries, annual tax on.................... 89 57 Abetting. (See Aiding.) Absence from the United States a bar to forfeiture for one year.......... 124 228 Acceptors of foreign bills of exchange to stamp them in the United States "/ 106 194 Accounts, Commissioner to render monthly, of receipts and outlays1..... 3 disbursing officers, &c., to keep entries of receipts and payments, (sub. 16)....-..-.-9 23 distillers to render tri-monthly.................................... 74 124 separate, of each species of tax for each State, district, &c., to be kept at the treasury........................................... 11 24 rectifiers and wholesale dealers in distilled spirits td keep books. 83 140 assessors may command the production of books................. 17 37 Act of March 2, 1833, (force act,) not to apply to cases under this law... 125 230 August 6, 1846, section 16, defining and punishing embezzlement, adopted.... 9 23 March 3, 1797, as to disbursing officers, &c., and United States debtors, 7th section adopted....................................- 10 23 Acts of Congress repealed under saving provisos.- -.......129 240 all acts inconsistent with act of July 13, 1866, repealed....128 239 Additional monthly tax on bank circulation............................... 41 71 Additions to surplus and contingent funds in banks, &c., liable to tax.. 93 162 construction funds from profits of railroads, &c., liable to tax.......92 162 Administrators (as such) exempt from special tax as auctioneers........... 34 64 making auction sales to pay no tax on gross receipts..- 39 69 their duties as to legacy tax-penalty for neglect, fraud, &c... 96,97 168 their duties as to succession tax..................................- -100 183 (See Return lists.) Ad valorem, (according to the value,) see catalogue of such duties...... 52 94 Aiding and abetting the illegal removal of spirits, penalty........... 79 134 Affidavits in legal proceedings exempt from stamp duty... 106 193 Affirmations. (See Oaths.) Agents (revenue) appointment, compensation and duties of............... 7, 8 may examine persons, books, &c.- - 3 9 may enter brewery, distillery, &c.......................-......-25 50 may administer oaths. -.............. 9 22 of agricultural tool manufacturers, how privileged................35 64 Aggregate statements of lists.. —-..-................... ---- 18 39 Agreement or contract requires a five-cent stamp....................- - 103 193 manufacturers of agricultural tools, &c..- 35, 5 64 Agricultural tools, &c., manufacturers and their agents privileged.. 35 Alabama, extra compensation to officers in, allowed..................... 7 64 Alcohol, made of spirits or materials already taxed, exempt.............. 51 17 Ale. (See Beer.) 92 Aliens residing in the United States liable to income tax...- -. —90 158 residing without the United States, but carrying on business, &c., within the United States....................... 92 162 liable to income tax and tax on dividends. ——. —- -- ------------ 93 164 Alley. (See Bowling alley.) Allowance of three per cent. for waste when spirits are redistilled.......... 81 135 Commissioner may allow a per cent. commission on sale of stamps 111 205 for damaged stamps, &c., may be made by Commissioner. — 111 205 Alphabetical list of articles exempt from internal tax...............48 91 to be made out by assistant assessors. —-..-....................... —..15 35 Alum, aluminum, aluminous cake, patent alum, &c., &c., exempt....48 91 Ambrotypes. (See Photographs.) Ammoniacal liquor and its products when exempt........................53 94 Analine and analine colors exempt...................................... 48 91 Animal charcoal exempt............................................... 48 91 134 INDEX. Subject. Page. Par. Anodynes, stamp duty on- -....r..................................... 112 206 Annual assessment to commence on the first Monday in May-.............. 12 30 Anvils exempt-..8........................................... 48. 91 Apothecaries, definition of term, special tax on -. —---------- 35 64 may sell alcohol and other spirits to a limited extent under said tax. - 35 64 when manufacturers and when not................................. 38 66 not liable to special tax when their gross receipts do not exceed $1,000 38 65 (See Ezx6mpt.) Apparel (or family clothing) exempt from distraint.. —-----—.. —.... 20 40 Appeals from erroneous assessments to be heard and decided by assessorsduties of assessors in this connexion-their power to rectify, &c., to be in writing-no appeal after the list is sent to collector............ 16 37 Application for permits to hold gift enterprises free of tax to be made to the collector.. —--------------------------------—.......... —-------—. 45 82 Appointment of assessors, collectors, &c., &c., (see those terms.) Appraisement, by three sworn appraisers, when goods seized are valued at $300 or less ------- ------------—... — ---.......... —--- 123 228 Appraisers paid $1 50 per day each ---—.. —----------—. —-------- 123 228 Architects and civil engineers-definition of terms-special tax on.. 36 64 a practical carpenter who labors on a building not included herein.... 36 64 Arkansas, extra compensation to officers in, allowed...................... 7 17 Arms for personal use exempt from distraint............. 20 40 Articles manufactured in institutions for the blind, deaf, and dumb, and sold to support such, exempt............................................ 48 91 exempted by section 91 must answer their descriptions thereinmanufactures from such not exempt, nor articles in any other form 51 91 Artificial limbs, eyes, and teeth exempt -----—.....................48. 91 Artificial flowers. (See Hats.) Asphaltum distilled once, ten cents per gallon on certain-oils therefrom 53 94 Assayers-definition of term-special tax on.....37...... 37 64 Assessment-self-assessment the duty of every tax-payer. ---- -. ——: 12 29 the geReral return lists of tax-payers to be sent in by the first Monday of May..................................................... 2 29 assessors to send forth their assistants on the same day............. 12 29 Assessment districts-subdivisions of collection districts.......... 4 11 how and by whom formed.. —-----—......................4 11 may be changed when necessary................................. - 11 each to have one or more assistant assessors, who must be residents thereof -..4 —---------------—. —-----------------—...... 4 11 Assessors, one for each collection district, and a resident thereof............ 4 10 how nominated and appointed.. —. —--. —....................4 10 each to divide his district into assessment districts —- —..........4 11 by whom succeeded in case of vacancy... ---—..4 —-------------- 4 11 salary $1. 500, payable quarterly.............6 17 additional compensation, as percentage on receipts, allowed... 6 17 no assessor's salary to exceed $4,000, (general rule)............ 6 17 office rent, clerk-hire, postage and stationery allowed........... 6,7 17 Secretary of the Treasury may fix additional rates of compensation up to $5,000 in the southern States, Territories, &c.. ------------- 7 17 approving of assistant assessors' charges when wrong, liability.....7 18 how their commissions are regulated on spirits and cotton taxes. —- 8 18 how divided between tfiem on new appointments................... 20 retroactive provision as to payment for past services............. 8 20 to receive no payment without a certain certificate from the Comm'r.- 9 20 to possess the franking privilege to a limited extent................. 9 21 punishment for violating the law by neglect, fraud, oppression, &c.- 11 25 appointing their assistants for a consideration, &c................. 12 27 to send out their assistants on the first Monday in May......... —-- 12 29 to reduce rates and amounts, stated in coin to their equivalents in legal tender -—... —------...............................16 36 to give notice by newspaper advertisements, &c., &c., of time and place for hearing appeals...................................... 16 37 Assessors to hear and determine the same in a summary way -.. —----- -- 13 32 may summon witnesses within the State, and call for books, &c., under penalty......... 17 37 to make other lists from time to time.............................. 17 38 INDEX. 135 subject. Page. Par. Assessors to make a separate list of property having no visible owner —-—. 17 38 reciprocal duties when property and owner are in different districts.. 17 38 to furnish the collectors with certified copies of collection lists....... —-- 17 38 may correct errors and supply omission during fifteen months........ 17 38 may pursue parties into other States, &c., and examine there. —------ 13 32 may pursue and there have the same power. —-—...................... ——. 14 32 their chief clerks may administer oaths in absence of assessors. — 6 17 Assistant assessors, how appointed, to be residents of their own assessment districts. —--------........................ —- --.....-.. —. 4 11 to present their bills for pay, &c., monthly to assessors............. —------- 7 18 Commissioner's decision final on appeal as to such bills............. 7 18 to grant permits for making tobacco, snuff, and cigars................ — 6 17 to be paid twenty-five cents for each permit........................ 6 17 compensation $4 per day while actually employed, and $3 for every hundred persons assessed, with office rent, stationery, postage, and advertising, and $1 per day on certain other occasions --------- 7 17 Secretary may fix additional rates of compensation in certain States, &c. 7 17 their bills allowed to collectors as disbursing officers................ --- 7 17 to commence assessing on the first Monday in May................. —-- --- 12 30 to be guided by all lawful means of information................... 12 30 to make lists for those who supply the information.-.. ----------—. 13 31 to leave notice for absentees requiring returns in ten days........... —- 13 32 to serve certain summonses by attested copies. -—...................... 14 32 their certificate of service to be evidence -. —---------—. ------ 14 32 to make separate return of property not visibly owned............. -—. 14 33 what to do when property and owner are in different districts......... 15 34 to make two general lists of residents and non-residents ----. —----- 15 35 to return said lists to assessors within thirty days, &c. —-...-.. ]5 35 to make returns for those who have not declared whether their amounts, &c., are stated in legal-tender currency or coin, and to add the penalty for refusal or neglect. -.......... —--------—. 16 36 Secretary may appoint assistant assessors.........................5 12 Assistant inspectors of distilleries, how appointed by Secretary of the Treasury......................................................... 76 129 subject to the same penalties as inspectors.......................... 76 129 Asylums for the blind, deaf, and dumb. (See Articles.) Attachment for contempt, and proceedings thereupon for disobeying summons of assessors............-... —.................... -- --— 14 32 to continue in force when causes are moved from State to federal 12 230 courts.-................ 1.26 231 Attendance of witnesses can be compelled by assessors 1..7............... 37 Attorneys, as lawyers, special tax on................................. —- 36 64 Attorney's certificate required to change jurisdiction.- ------------ —. 124 230 Auction sales to be the measure of an auctioneer's special tax.............. 34 64 taxed one-tenth of one per cent. on their gross amount............. 39 69 (See Administrator.) Auctioneers, restrictions upon, as to private sales, employ6s, &c -—... 29 62 definition of term, special tax on................................. 34 64 (See Auction sales.) Auditors of the Treasury to require evidence that disbursing officers have deducted income tax and paid it over........................... —--- 94 165 Fifth Auditor to audit Commissioner's monthly account, &c......... 3 August 1, 1866.-Act of July 13, 1866, comes generally into force.-.. 128 238 10, 1866.-first cotton returns.-................................. —---------- 70 114 Awnings of a certain class exempt...................................50 91 B. B (Schedule. )-Alphabetical list of documents, &c., requiring stamps...... 103 193 Bags made of taxed fabrics and paper bags exempt. —..-. —------- 50 91 Baking powders exempt.5........................................... 50 91 Balance against disbursing officers...................................... 9 23 Banks and bankers, special tax on, definition of terms ---.-................... —- 30 64 certain benevolent savings banks exempt........................... 30 64 special tax of a banker covers the business of a broker................ 31 64 how taxed on gross sales of stocks, bonds, bullion, &c........... 39 70 136 INDEX. Subject. Page. Par. Banks, such sales taxed five times as much if the seller pays no special tax. 39 70 (See Bill of sale.) to pay tax on deposits, capital circulation......................... 40 71 to render monthly returns of the same. —--—..........-........ 41' 71 penalty for refusal or neglect in those respects. 41 71 how in the case of branch banks.............41. 71 inconsistent provisions of act of March 3, 1863, repealed........... 41 71 these provisions of section 71 not applicable to national banks. 41 71 how savings banks and provident institutions &c., of a certain class are taxed -. —-.. —-—.......... —................... 41 71 such to make returns twice a year................................ 41 71 State bank note circulation taxed ten per cent................41 72 respecting the capital, circulation, &c., of State banks —----------- 42 73 dividends in scrip or money taxed five per cent.92 162 duties of, in relation to such dividends, penalty...............93 162 exception as to savings banks.. 93 1 62 Barges and other vessels, how taxed on gross receipts from passengers, &c - 42 74 Bark --- ---- --- --- ----- ------ -- -- ---- — rr~r -- -- - -- - -- - -- - - - --- -- - Barrel of beer, fractional parts of, (see Beer)............................. 4 143 Barrels and casks not used for fluids exempt.48 91 spirits to be gauged in no other vessels............................ 83 142 Barytes, sulphate of, exempt-.............................................. 91 Baum6's hydrometer used to ascertain specific gravity of oils, &c —-.49 91 Beer, lager-beer, &c., taxed $1 per barrel, (of thirty-one gallons or less)- - 84 143 Beeswax, crude or unrefined, exempt.48 91 Beneficial interest carries liability in respect to legacy and succession tax.. -. 95, 98 167,170 Benzine, distillers and refiners of, how liable-............................ 54 94 Benzole. (See Benzine.) Betterments not allowed for in returns of income........................ 91 159 Bible and religious tract venders not " peddlers"....... 34 64 Bill of sale of vessels, what stamps thereon-103 193 for taxes to be evidence for the purchaser...................21 42 Bill or memorandum of sale to be given by the seller to the buyer on every sale of stocks, bonds, bullion, &c., under penalty-such bill of sale to be stamped under penalty-particulars to be specified thereon ----—. —---—. —---- ---- assayer to stamp the produce under penalty.......58 94 restrictions on jewellers...................................58 94 exportation of unstamped, forbidden............................... 58 94 Bowling alleys. (Sco Billiard rooms.) Box. (See Packet.) Beads................................................................ Braids......................................................................... Branch banks, how taxed on circulation, capital, &c..41 71 Brands, fraud on inspectors', felony.................................... 78 131 Brandy.. —-------------------------------------—. —------- 83 141 Brass in a certain state exempt......................................... 48 91 Bread and breadstuffs exempt.........................................- 51 92 Bribery defined and punished..........................................118 221 assessors and collectors accepting fees, &c.......II.......... 24 Brick, fire-brick, &c.................................................48 1 91 Bridges-3 per cent. on gross receipts of toll-bridges............... 42 74 Brimstone...................................................................... Bristles exempt............................ 48 91 Brewers to pay $50 or $100 special tax-definition of term..32 64 (See sections 143 to 156, inclusive).................. 84 may sell at brewery or elsewhere without special tax -......85 145 to keep accounts of retail sales at brewery........ 88 152 and report monthly........... i................. 88 152 may remove beer without stamps..88 152 name and place to be on every vessel................... 88 152 their clerks to verify their book entries...............86 147 their liabilities for fraud in those respects.......................... 87 151 Brokers to pay $50 special tax-definition of term.3.... 31 64 one cent for every $100 on sales of bullion, securities, &c..........39 70 five times as much on such sales when paying no special taxI..... 39.70 (See Bill of sale.) INDEX. 137 Subject. 0 Page. Par. Brokers. (See Commercial brokers.) (See Pawn-brokers. ) (See Land-warrant brokers.) (See Cattle brokers.) (See Produce brokers and Custom-house brokers.) no tax on sales made by other brokers for the former..... 40 70 Brooms of corn, brush, or palm-leaf exempt............................. 48 91 may be peddled for the manufacturer without liability -----—. ——. 35 64 Broom manufactures.................................................. 5 64 Builders and contractors'to pay $1.0 special tax-definition of term —. —-.- 37 64 Buildings, new, no allowance for, in returns of income.................... —----------- 91 159 Building stone of all kinds exempt.. 48 91 Bullion, tax on sales of. (See Brokers.) sale of stocks, bonds, bullion &c., under penalty................... 39 70 such bills of sale to be properly stamped under penalty.............- ----- 39 70 particulars to be specified thereon........................ —----.... —..... 39 70 Bill heads. —--—..................................... ----- -- - Bill of lading, what stamps thereon. — 103 193 Bills of exchange, (foreign,) to be stamp6d by acceptor under penalty.- - --. 106 194 how stamped ---—.. —-. —. —----------------------------—. 103 193 Billiard-rooms and bowling alleys, proprietors to pay $10 special tax on each table and alley............. —................ 36 64 Billiard tables kept for use taxed $10 per annum -............................ -- kept for hire, under special tax, to pay no other — --------------—.' 89 157 Binders' boards, -............................ Bituminous substances, when exempt.-.. —------—. —--- 52 93 Bitters, wine, manufacturers of, rectifiers.-.....-......... — - - -------- 72 120 Bleaching powders exempt -..48 91 Block.........................................-.....-.. 49 91 Blue vitriol exempt........................................... 48 91 Boarding-houses. (See Rent.) Boards, shingles, exempt —---. —-........................................... 51 92 Boarding animals. (See Hotels.) Boats, barges, and flats of a certain class required to pay a special tax in lieu of enrolment fees or tonnage tax-................................. 38 64 carrying passengers, &c., how taxed on gross receipts............. —---—. 42 74 Boilers, tanks, stills, &c., taxed five per cent. ad valorem. ——............... —- 56 94 Bonds, copies of, to have the force of originals -------------- ---- 10 23 of distillers, rectifiers, &c., conditions of (sub-section 2)...-:....... 72,75 1-22,126 of tobacco manufacturers, amounts of............................ —-. ---- 60 98 Bonded goods. (See Drawback.) Bonded warehouses-see the several provisions thereon, commencing at 75 126 Bone manufactures, how taxed....................... —- ----- ----—.... 94 Bonnets-,........................................................... 94 Bookbinders.-................................ " 49 125 Books of account to be kept by distillers, brewers, &c.. — ----------—. 85 146 (school) exempt from distraint for taxes. -........................- 20 40 of a trade exempt from distraint..... 20 40 Books, magazines, &c., no special tax for peddling..-..................... —-- ---- 36 64 maps, charts, and all printed matter, exempt....................... 49 91 Boots, shoes, and shoe strings, taxed two per cent., on whom. —--- ---—. 57 94 custom work not exceeding $1,000-(exclusive of materials) exempt. - 57 94 Borax and boracic acid exempt. — ------—. —--------—. —---. —....... 48 91 Bottled wine.. ---------------.. - - - -- - - -- - - -- -- 59 95 Bounty.......................................................... 9. Bounty....... Bowling alleys. (See Billiard-rooms.) Bullion, assayer of, taxed i of 1 per cent................................. 58 94 Bunting, and banners of, made in the United States, and United States flags, exempt......................................48 91 Burning fluid...... —....................... —------------ --—....51 92 Burrstones, &c., &c., rough or unwrought, exempt-................ 48 91 Business, as distinguished from occasional acts, determines.............................. liability to special tax generally. (See sec. 64, passim.) other than distilling, not allowed at distilleries..................... —--------- 73 123 138 INDEX. Subject, Page. Par. Butchers, special tax on, definition of term.- -.............................. —-- -- 35 64 not liable as retail dealers....................................... 35 64 when exempt from special tax.................................... 38 65 Butter. (See Farmers.) Buttons-.............................................-...-......... 57 64 C. Calf-skins, how taxed.. —---------......... —... ——...-....... —--—. 56 94 Canals and canal-boats, how taxed on gross receipts when transporting passengers, &c —------------------------ -................ —-----—. —--- 42 74 Cancellation of adhesive stamps by initials and date required, under penalty of $50.................... 108 201 of proprietary stamps, Commissioner to prescribe a better.. —........ 108 202 Candles taxed five per cent. ad valorem............................-..... 52 94 wicking of, exempt ----—.. ——. -- --------------- ----- ---.48 91 Canned meats, how taxed after October 1, 1866..-..'. ---- -- 113 206 Candy, sugar. (See Confectionery.) Capital of bankers tax one twenty-fofrth of one per cent. monthly-.-.... 40 71 Caps, hats, &c., how taxed........................................... 57 94 Cards. (See Playing cards.) Carpenters working on buildings not liable to special tax as architects-.-.. 36 64 Carriages kept for use and hire, how taxed..............................- -89 157 Carriers (express) to pay $10 special tax; when gross receipts are not in excess of $1,000, exempt -........................................... 37 64 Cashier or president of every bank to make oath --- -. —----- ------—. 93 163 Casks of distilled spirits to contain not less than twenty gallons - - 77.. 77 131 how gauged and marked by inspector............................. —---- 77 131 Cassia.....-.....-.... Castings. (See Hollow-ware.) Cattle, gains on the purchase and sale of, and the amount of when sold, (being the growth of the vender's estate,) to be returned as income 91 159 Cattle brokers, special tax on-definition of term. —-. —- —. 31 64 Certificate of payment into the treasury to be given to the Commissioner, and regarded as constructive payment to the Commissioner........... 2 4 Champagne, imitation. (See WIines.) Changing character of spirits fraudulently............................... 84 142 Charcoal exempt —....................... —----------—.. —-...... —-----—......... 51 92 Charcoal venders not " peddlers"-................-........ 34 64 Charitable, benevolent, and religious associations, holding lotteries, &c., how exempted.............-.. —------ —... —-.. —------- ---------- 45 82 Charitable and public purposes charged six per cent. on donations of realty. 99 179 Charts, maps, &c., exempt. ——........................................... -— 49 91 Charter party, stamps on contract $1................................... — 104 193 Checks on banks ordering money require a stamp........................- 103 193 bank deposits subject to payment by check, taxed ----..-.... ——. 40 71 Cheese. (See Farmers.) Chemicals. (See Medicines.) Chemical productions of a certain class, how taxed --—...................... —----—. 55 94 Cheroots. (See Cigars.) Chocolate and cocoa prepared, taxed 1j cent per pouid -... —------ ---- 55 94 Chronometers exempt. (See Clocks.) Cigars, cigarettes, and cheroots, how taxed and appraised................. 58 94 manufacturers to have permit-penalty otherwise - -................... 59 94 officers to appraise -..-... —---.-........................ —- 59 94 Cigar lights, how taxed. ----—.. -...............-....-..... 113 206 Circuit and district courts of the United States to have jurisdiction over all offences.......................... ——... —.... —-.. —-----------------------------------------— 122 227 Circulation of banks. (See Banks.) Circuses, proprietors of, to pay $100 special tax in each State............... 35, 36 64 and two per cent. on gross receipts...............................44 79 Cisterns, two or more such stationary vessels in every distillery, spirits not to be gauged therein, but emptied into branded vessels-inspectors to have charge...................... —74 125 Civil engineers. (See Architects.) Claim agents, special tax on-definition of term-not liable as conveyancers -[33, 34 64 Clerks allowed in office of Commissioner 166 male, and 55 female —-- -—. 3 6 INDEX. 139 Subject. Page. Par. Clerks of assessors, how paid...................... —-... —-- ------ -- 6 17 Clocks and timepieces and uncased clock movements taxed five per cent. ad valorem ----—................... —..... —--—..................- 55 94 (See Chronometers.) Cloth of certain rough or unfinished kinds, how taxed.............. —...... 57 94 Clothing, articles of, how taxed.............................. —-.......... 57 94 Cloves..-....................-.............. Coal, mineral, of all kinds, and peat, exempt. ——.-.. —------—. —-- 49 91 Coal oil distillers to pay $50 special tax................................. —--- 32 64 Coal tar and the products of its redistillation, when exempt............... 53 94 Cocoa. (See Chocolate.) Coke exempt... --—. —----------—. 51 92 Coffee, ground or roasted, and all mixtures and substitutes therefor, taxed one cent per pound; no exemption of $1,000 worth.................... 54 94 (See Grinders.) Coffins and burial cases exempt......................-....... —.- -—. 48 91 Collection districts formed by the President, and how ---—.. —-------—. 4 10 their number as regulated by representation........................ 4 10 an assessor and collector for each................................. 4 10 Collectors of internal revenue, how appointed. —-.. -------—......................... 4 10 bonds and sureties of.............. —--------—....... —---—..... 5 13 to appoint their own deputies, and be responsible for them.... —----—. 5 14 may devolve their duties in case of sickness, &c., on deputies. ----- 5 15 to be succeeded, pro tempore, by oldest deputy..................... — --- 5 16 how paid by salary and commission............. —. —. 8 19 to enjoy the franking privilege to a limited extent.................. 9 21 may administer oaths and take evidence... —---------------- --- 9 22 to be held responsible under the acts of 1846 and 1797, defining and punishing embezzlements...................................... 9 23 (See Deputy collectors.) to inspect instruments in reference to stamps --—... —-----—. —.. 107 200 their action may give legal effect to unstamped writings............ 107 200 to prosecute for forfeitures.................................. 122 227 to act as superintendents of exports in certain ports. —-. ------- -. 79 134 when their decision is final as to appointment of inspectors of spirits. 76 129 to order the gauging of spirits in certain cases -. —-—...... —. --—. 83 142 further duties of, (see following sections).................... ——...... 122 227 Commercial brokers to pay $20 special tax-definition of term........ —... —. 32 64 to make monthly returns and pay tax on gross sales monthly........ 40 70 but not on sales made for them by other brokers.................. ——. 40. 70 Commissioner of Internal Revenue-his office belongs to the Treasury Department.....1... I 1 how nominated and commissioned............................... —- 1 2 charged under Secretary with the preparation of regulations, &c..... 1 2 and all other matters pertaining to assessment -......... -----—. 128 238 and collection of internal revenue................................ 129 237 his powers and privileges generally.... ——........ --—.... —-- 130 241 his duty to pay over daily and render accounts monthly............. 1 3 Fifth Auditor and First Comptroller to pass upon them.-.. —-. 2 3 to give bond in not less than $100,000 -----—........................... —--- 2 3 conditions of bond, &c................................. —-----—........ 2 3 moneys heretofore paid to Commissioner to be hereafter paid into the treasury, (see Certificate).................2................ 2 4 his office reorganized by act July 13, 1866........................ — ---.. 3 6 his salary $6,000.3.............................. ——. 3 6 his decision as to distillers' bonds to be final....................... —----- 73 122 may exempt certain distillers from certain provisions. —----—.............. 83 141 (For his several special powers, duties, &c., under direction of the Secretary, or otherwise, see the proper headings.) (For Deputy Commissioner, see Deputy.) Composition of succession tax within the power of the Commissioner. ------ i01 188 Compositions. (See Cordials.) Commutation of succession tax in the discretion of Commissioner.......... 101 187 Compromise of lawsuits one of the Commissioner's powers................ 122 227 Concerts and other public exhibitions, taxed two per cent. on gross receipts 44 79 occasional, exempt. 140 INDEX. Subject. Page. Par. Concert halls. (See Theatres,) Confectioners to pay $10 special tax.................................. 33 64 wholesale and retail dealers not confectioners..33' 64 Confectionery, sugar, and sugar candy, how taxed.. —---------- ------ -. 54 94 Consideration must be adequate as w'ell as valuable to make a purchase; otherwise it is a succession......................................... 99 175 Consideration, assessors appointing their assistants for a, penalty..... 12 27 Conspiring to defraud, penalty on revenue officers....................... 78 131 Consuls, foreign, in the United States, exempt from income.tax conditionally 95 166 Consumers. (See Manufacturers.) Consumption, articles removed for, to be taxed as sold.................... 52 93 of certain bituminous substances, exempt..5. 52 93 Contracts for sale of bullion, or securities by bankers or brokers, taxed as sales. -----.. 39 69 Contracts, in writing, to be stamped........................... —------—......... 104 193 Contractors. (See Builders.) Conveyance-officer's certificate of sale on forfeiture a good conveyance. (See passim)..................................... 19, 21 40,42 Conveyancers to pay $10 special tax-definition of term................... 34 64 lawyers and claim agents not liable as --—........................... —------ 34 64 Copper of a certain class and copperas, exempt.......................... 48 91 and brass tubes taxed five per cent. ad valorem..................... 56 94 Cordials, cosmetics, compositions, medicines, perfumery, and compositions, man'ufactured in bond for exportation, exempt................ 81 135 Cosmetics. (See Cordials.) Cotton-August 1, 1866, present tax commences-former abolished....... 68 109 August 10, 1866, manufacturers to make first return................ 70 114 bales, &c., to be marked by collector on payment of tax............ 68 110 bonds to be given on removal prior to payment............... 69 1 12 book of records to be kept by manufacturer, and how... 70 114 collector or deputy to take charge of cotton transported............. 69 112 Commissioner to fix regulations for removing.. --—... 69 112 Commissioner to carry out these provisions as to cotton............. 71 115 Commissioner to fix compensation of inspectors, weighers, and markers. 71 115 common carriers, &c., penalty on, for transporting. cotton without the proper marks.............................................. 69 113 district where produced, there tax to be paid...................... 68 110 drawback, none allowed when exported raw....................... 68 109 drawback of all internal tax when exported as manufactured........117 216 drawback under former laws repealed............................. 117 216 four per cent. deducted from weight as tare........................ 68 109 imported, (paying import duty,) not taxed......................... 68 109 inspectors, how paid.. -................................. 71 115 lien, tax to be such till paid...................................... 71 109 location for weighing and markihg, in each district................. 71 111 manufacturers in cotton-growing districts, restrictions on............ 70 114 monthly returns of such, particulars to be stated..................... 70 114 mode of collecting this tax as formerly..,........................ 71 115 notice of removal without payment............................... 69 112 payment not to be delayed beyond ninety days..................... 69 112 penalty on manufacturers for fraudulent returns.................... 70 114 permit to remove, given by collector on receipt of tax............... 68 110 permit to state certain particulars................................. 68 110 permit to remove, given by assessors on security for tax............. 69 112 permit to unfreight, when transported. necessary.................... 69 113 perjury defined-punished as formerly............................. 70 114 produced in the United States (not elsewhere) referred to herein ----- 68 109 producer, owner, or holder to pay tax........................... ------ 68 109 raw or unmanufactured, only, taxed /............................... 68 109 records of particulars to be kept by collectors....................... 68 110 returns, monthly, of such records to be sent to Commissioner. -..... 68 110) Secretary of the Treasury to appoint inspectors, weighers, and markers - 71 115 Secretary of the Treasury to approve regulations of Commissioner. 69 112 Cotton-September 1, 1866, restrictions as to removing, in force -----—.. -. 69 113 sold by or for the United States exempt-bill of sale, a permit to remove, &c.................................................... 71 116 INDEX. 141 Subject. Page. Par. Cotton, tax on raw, three cents per pound. —. ------- -- --—. 68 109 transportation of, how allowed.................................... 69 113 vehicles, vessels, &c., illegally removing, forfeited.................. 69 113 weight of, how ascertained...................................-... 68 109 Cotton fabrics, what drawback allowed when exported.......... 117 216 Counsel, when collectors, &c., may employ ------------------ -------—. 26 52 his fees not allowed if employed otherwise......................... 26 52 County to mean parish or any other equivalent subdivision................ 23 44 Coupons, representing interest paid to stockholders, &c., how assessed....93 164 (See Premiums.) Crates and grain or farm baskets made of splints exempt-. - - 48 91 Credit............................................................... Crucibles of all kinds exempt........................................... 48 91 Crutches (see Artificial limbs) exempt................................. 48 91 Custom-house brokers to pay $10 special tax-............................. 32 64 Crude oils from a single distillation of coal, &c............................ 49 91 D. Dealers. (See Retail and Wholesale.) Debts to be void and not collectible, when..............-............. 121 226 what may be recovered by any person in an action of debt. 122 226 Deceased........ December 31, last day of income-tax year-liability accrues...............- 90 158 Deer skins, smoked or not, oil-dresbed, exempt.......-48 91 Defendants in criminal cases not to be released without bonds, &c., on writs of error in State courts-(see Testimony)..............-................ 126 232 De novo, (anew,) proceedings moved from State to federal courts, when to commence de novo................................................... 125 230 Dentists to pay $10 special tax. —--------—. —-- ---------------—... 36 64 Depositories, (local,) for afe keeping of internal revenues, to be designated by Secretary....................................................... 24 47 Deposits, (bank.) (See Checks.) Deputy commissioner to take the place of Commissioner, &c.............. 3 5, 6 Diamonds, emeralds, &c. (See Precious stones.) Direct tax, only one, to be collected under existing laws.................. 130 240 Disbursing officers, collectors to act as such, responsibility of - 9, 10 23 Distillation: (26 sections —117 to 142, inclusive.) 117.-Tax, $2 per proof gallon, to be a lien on all the property-... 71 118.-Proof spirits defined-Secretary to procure hydrometers, &c 71 119.-Eistiller defined........ —--- ---......................... 72 120.-Rectifier defined..............-... --—................. 72 121.-Penalty for not paying special tax ------— 72........ 72 122.-Notice and bond, first of all-particulars and conditions 72 123.-Every other business forbidden at distillery-manufacturing or setting up stills, boilers, &c., permit, penalty, &c.......... — 73 124.-Daily book entries and verified returns therefrom. 73 125. —Cisterns to be built, and how-when emptied.................- 74 126.-Bonded warehouses, (special,) how constituted —bonds, &c. -.. 75 172.-Bonded warehouses for oil or spirits, duty to be paid before removal..-..-............................-......- 75 128.-General bonded warehouses in custody of storekeepers-Atlantic and Pacific bonded warehouses, what goods may be removed from the former to the latter.-..-. —-- ---------—. 75 129.-Inspectors and assistants' duties, fees, &c.-underhand operations, and removing liquors under false names........ —---. 76 130.-General inspectors of spirits, how appointed and paid-penalty for obstructing inspectors, &c., (p. 25, sec. 50)...-.... 77 131.-Duties of inspectors particularized-frauds by means of inspection marks, brands, or plates............................ 132.-Distillers to afford every facility for inspection.. —--- —. 78 133.-Removal for exportation, how allowed..................... 79 134.-Penalty for removing distilled spirits fraudulently.............79 135.-Removal from one bonded warehouse to another, or for exportation, redistillation, &c., without payment of tax, allowedconditions, &c. —certain manufactures in bond allowed,, free of tax............ 79 142 INDEX. Subject. Page. Par. Distillation: 136.-Similar provisions applied to the removing of refined oils as well as spirits, repeating section 135........................... 81 137.-Forgery of bonds, permits, &c., or conniving at such fraud.... 82 138.-Fraud as to weights, measures, locks, and records -------—.... 82 139.-Adulterating to raise a fictitious proof. 82 140.-Rectifiers and wholesale spirit dealers to keep certain accounts, (check upon other accounts).............................. 83 141.-Forfeited machinery, spirits, &c., how disposed of............ 83 141,-Distillers from apples, peaches, and grapes privileged........ 83 Definition of "person" and "persons.".... 142.-Spirits made prior to act of July 13, 1866, what about..83 142.-No spirits to remain on premises after payment................ 83 142.-Fraud by rectification and false marking..................... 83 Distillers, special tax on-definition of term.............................. —---- 32 64 of apples, peaches, or grapes, a less special tax..................... - 32 64 druggists and chemists not distillers for recovering alcohol —. —. —--- 32 64 Distraint, prima facie and conclusive evidence of right and regularity as to.. 21 42 Distributive shares. (See Legacies.) Districts. (See Collection and Assessment.) assessors and collectors have power outside their own.............. 22 44 of manufacture to be the district of payment....................... 47 87 of estate to be the district for assessing succession ax. —-—........ —- 102 189 District of Columbia --.. —---- ------- Dividends and undistributed shares taxed five per cent., non-resident aliens not excepted.............92................................... 162 Documents or papers subject to stamp duty, (Schedule B)............... 103 193 (See Record.) Dog skins, how taxed................................................. 56 94 Domestic productions, duty free, when the United States is purchaser......48 90 Drawback-(sections 215 to 218 inclusive). ---............................117. or allowance of internal duty, when the article on which the duty has been paid is exported.....117...................... 117 215 how paid, smallest drawback allowed, $10......................... 117 215 articles upon which no drawback is allowed....................... —--- ------ ------ 117 215 limitation of certain claims for.-.-......-................ ——. 117 215 what allowed on cotton fabrics...................... —--.. —-----—.. —--—.. —---— 117 216 bureau of, created, officers of, what salaries for. —--—. —-. — 118 217 fraudulent claims in this connexion................................18 218 none allowed on distilled spirits, &c.. —---.......... —-----. 81 135 Draymen. (See Express carriers.) Druggists and chemists. (See Distillers.) Druggists selling medicines in their stores liable as apothecaries...... 35 64 Drugs. (See Medicines ) Duties to be paid by consumers or last purchasers —-—......................... —- 47 89 exception, when United States is purchaser........................ 47 89 not to cease under limitation provisions, till the corresponding provisions of this act take effect.................................... 129 240 Duty synonymous with tax............................................ 18 38 E. Earthenware (brown) or gray stone ware taxed two and a half per cent... 58 94 pottery ware, how taxed....................................... 57 94 Eating-houses taxed $10 per annum; term defined-. —-----—. —--. 33 64 keepers of, not liable, as confectioners or tobacconists............... 33 64 (See Exempt.) Electrotypers' productions exempt...................................... 50 91 electrotyped articles, when taxed................................. 59 96 Embezzlement by officers defined and punished.......................... —------ ------- 9,10 23 Emeralds and other precious stones, how taxed. —---.. —------ 58 94 Engineers, civil, (see Architects) ---—.................................. —-... 36 64 Engines, steam, taxed five per cent. ad valorem.......................... 56 92 Engravers' productions exempt.................... 50 91 Entries...-...-...........:................. Entry of goods at custom-house, stamps from 25 cents to $1; for withdrawal from bonded warehouse, stamps 50 cents.............................. 104 193 INDEX. 143 Subject. Page. Par. Essences.-.-...............-..-.....-......................... 112 206 Ether. (See Distilling.) Exaction. (See Extortion.) Exempt from distraint and sale: school books, wearing apparel, arms, certain animals, a limited supply of provisions, fodder, fuel, and furniture, with the books and implements of a trade or profession............................ 20 40 Exempt from internal tax: all the articles and productions catalogued on pages 48, 49, 50, and 51 -.-.. 911,92 certain manufactures of a certain value, materials being taxed ---- 52 92 manufactures, &c., (a few excepted, ) not exceeding in value $1,000.. 52 93 medicines, cordials, perfumery, &c., made in bond for exportation -- - 8i, 114 135, 208 Exempt from stamp duty: official instruments, (federal, State, county, town, &c.,) strictly such. 106 195 legal papers relating to the rights of soldiers, sailors, &c. —---------- 106 196 certain other papers............................................. 107 196 Exemptions. (See Exempt.) Exhibitions (public) taxed on gross receipts two per cent................. 44 79 (See Concerts and Article 37. )........ 35 64 Expenses of business may be deducted from income...................... 91 159 Exportation, bonded merchandise may be removed for.................... 80 135 without payment of duties....................................... 82 136 papers at cost of owner.......................................... 114 208 Exports, superintendents of, and drawback...-......................... 118 217 Express carriers and agents, special tax of, to pay three per cent. on gross receipts............................. 37 64 draymen and teamsters, when exempt ------.. —-—. 37 64 Extortion of assessors and assistant assessors............................ 11 25 of collectors and deputy collectors................................ 11 26 F. Fahrenheit's the standard thermometer.................................. 71 118 Fairs (sanitary) or gift enterprises by benevolent or religious associations for charitable uses exempt under permit............................. 45 82 False or fraudulent returns, lists, accounts, &c., penalty............... 118 21923 oath or affirmation punished as perjury............................ 118 220 brands, marks, or stamps, penalty............................ 119 222 weights, measures, records, locks, &c., penalty.................... 82 138 Families allowed but one deduction of $600 as to income tax............. 90 158 Fare................................................................ 17 37 Farmers, when not "manufacturers," for making butter or cheese..... 94 Feather beds, mattresses, palliasses, bolsters, and pillows exempt. ——.. 48 91 Felony, appropriation or misappropriation of funds, (sub. 16) -----------—. 9 23 Felted fabrics, how taxed.............................................. 57 94 Fermented liquors, (sections 143 to 156, inclusive)........................ 84 143.-Tax $1 per barrel, fractions of a barrel................... 84 144.-Notice before commencing to be filed, particulars to be stated therein —--.............................................. 84 145.-Bond and its conditions, no liability as "wholesale dealer".. 84 146.-Books, accounts, entries, and returns........................ 84 147.-Verification of books by clerk and owner.................... 86 148.-Stamps to be furnished and used............................ 86 149.-Mode of using them, under penalty......................... 86 150.-Name and address of brewer on every vessel.................. 87 151.-Fraud in any way, refusal or neglect........................ 87 152.-Stamp provisions violated in respect to sale or removal. Removal to certain warehouses for storage allowed. Soured or damaged, how disposed of................ 88 153.-Who may remove the stamps............................... 88 154.-Bottling the liquor from unstamped vessels...... 89 155.-Forfeiture wherever found, tax not being paid. Absence of stamps, notice and evidence.........:..................... 89 156-September 1, 1866, new provisions in force as respects distilled spirits and fermented liquors............................... 98 144 INDEX. Subject. Page. Par. Ferry-boats taking toll taxed three per cent. on gross receipts.......4...... 2 74 Fertilizers of all kinds exempt-.-... —-----—.. —-—. ——. —-.-49 91 Fifth Auditor to examine the accounts, &c., of Commissioner's office..... 2 3 Fines and penalties in general ------------------- - 118 219 Furnishers ----- ---- ---- ----- - - - -- - - - -- - - - -- - -- -- -- Fiscal year (ending June 30) to be observed as to accountsof assessors and collectors ------------ 8 p0 Fish, canned, how taxed --------------------------------- 113 206 Fishmongers, not selling at a shop or stand, special tax $5, and no special tax for sales at hand-carts or wheelbarrows.......-...........35 64 Five per cent. the tax on income not exceeding $5,000..............90 158 the more general ad valorem tax. (See pages 52 to 59.) Flasks and patterns used by founders, exempt.-....... 419 91 Flavoring extracts for cooking only, exempt -4................ 49 91 Flax and the manufactures thereof, exempt..............49 91 prepared for textile or felting purposes until actually woven, exempt... 51 92 Flour. (See Bread and Breadstuffs.) Foreigners. (See Aliens.) Foreign insurance agents, special tax on, $50 ----------------- 34 64 Foreign and domestic-............................... Forfeited property worth $300 or less not to be sold without appraisement and three weeks' public notice --------------- - 123 228 claimant of, to give bond, &c.; sale and subsequent proceedings 123 228 on a larger scale -...........121 225 Fractional parts of a barrel- 84 143 Franking privilege enjoyed by Commissioner, deputy commissioner, and, to a limited degree, by assessors, collectors, &c. (See those terms.) Fraud by adulteration.. 82 139 bribery....... —- 118 221 conversion..................................................... 9 23 changing character of the goods -.............82,84 139 false lists and forgery ------------------ -82,118 219 manufacturing surreptitiously.-................ 83 138 neglect and refusal.. -118 219 neg~~~ect ~ adrfsl ——....................................... 1,18 219 perjury ---- -- -- -- -- -- --- -- -- -- -- -- ----- -- -- - - 118 220 stamp tax evasion.. —------— 10819 222 weights and measures -------------------- 82 138 wrong claims...........................................8 218 sale. —--------------------------- -----,,, - 121 226 physical force-12rs............................................. 125 230 Friction or lucifer matches, how taxed per parcel, &c-..................... -113 206 may be exported duty free........................................ 115 209 Fruits, canned, how taxed -------—.. —--------—. —---------— 113 206 Funds, conversion of, by disbursing officers -------—. —-------- 9 23 embezzlement of.................9 23 Fur articles of apparel taxed five per cent. ad valorem 57 94 Furniture of wood in the rough and finished, how taxed -. l'55 94 of iron. (See Gates.) G. Gains and profits to be returned as income, (et seq.)........ —. 90 158 Gallon of spirits to mean a gallon of first proof...........................-. 71 118 Garden seeds may be sold at wholesale by the producers or their agents, without paying special tax............................................... 35 64 engines taxed three per cent. ad valorem-.... 55 94 Gas, (illuminating,) how taxed- 52, 53 94 tax may be added to price till May day, 1867 53 94 Gas companies-.................. 53 94 Gasoline, distillers and refiners of, how liable............................ 54 94 Gates, railings, fences, furniture, statuary of iron, five per cent, ad valorem.. 56 94 General bonded warehouses. (See Distillation.) General inspectors of spirits to be appointed by the Secretary ----- ------- 77 130 German newspapers t0 publish this act, &c..............................128 236 German silver in bars or sheets exempt.....49 91 INrEX. 145 Subject. Page. Par. Gift enterprises, special tax on, $150-definition.......................... 36 64 this tax in addition to others...................................... 36 64 charitable, benevolent, and religious associations exempt under permit from Commissioner........ 45 82 Ginger and spices, how taxed.......... 54 94 Gloves, mittens, &c., exempt.......................................... 57 94 Glue, gelatine, &c., how taxed............................... 55 94 Goat skins, &c., dressed in the rough, taxed five per cent. ad valorem...... 56 94 finished, five per cent. on the increased value if the former tax be paid 56 94 Gold manufactures, (except gold watches, gold plate, gold foil and gold leaf, and such as are otherwise provided for,) five per cent.......... 57 94 (See Bullion.) Gold foil and gold leaf exempt............................................. 49 91 Gold plate, kept for use, taxed 50 cents per ounce troy.... 89 157 Gold watches taxed $1 or $2 ad valorem.................................. 89 157 Goods, how taxed as products, manufactures, merchandise, &c. (See the several headings of Manufactures, Special taxes, &c.) Grinders and roasters of coffee or spices, to pay $ 1 00 special tax............ 37 64 Gress receipts from auction sales taxed one per cent. 39 69 sales by banks, bankers, brokers, &c., of gold, stocks, &c. 39 70 sales by commercial brokers 2o0 of one per cent.....................40 70 railroads, ships, canals, stage-coaches, &c..... 42 74 toll roads, ferry-boats, and bridges............................... 42 74 of $1,000 or less from these sources exempt......................... 42 74 from express business three per cent.................... 43 76 insurance business 1 of one per cent............................ 43 77 telegraph despatches three per cent. 43 78 theatres, circuses, museums, &c., two per cent............. 44 79 lotteries taxed five per cent...................................... 45 82 advertisements in publications except newspapers of 2,000 or less circulation..................................................... 46 86 (See Banks for percentages on deposits, circulation and capital.) (See Passports.). from sales of sugar refiners 2j of one per cent...................... 54 94 Gauging distilled spirits............................................ 83,84 142 Secretary to say what instruments shall be used....-............... 71 118 Gun cotton taxed five per cent. ad valorem.............................. 55 94 Gunpowder and all explosive substances, how taxed.................... 55 94 Gypsum,' ground, exempt.......................... 48 91 Gutta-percha and articles of clothing taxed five per cent. ad valorem.... 57 94 H. Hair oil, pomade, &c.................................................. 112 206 Hats, (felt,) caps, &c., tlxed two per cent. ad valorem, to be paid by the employer........57 94 hatters, milliners, &c., exempt on custom work to the value of $1,000, exclusive of the materials...................................... 57 94 Heads of divisions................................. 3 6 Hemp and jute prepared for textile or felting purposes exempt.. 49 91 manufactures (wholly or in part) not otherwise provided for, five per cent.... ---------------------— 57 94 Hulls of ships and other vessels exempt.....................49 91 Hog skins dressed in the rough or when finished, how taxed......... ['2. 56 94 Hollow ware, stoves. &c., in all conditions, taxed $3 per ton.............. 56 94 but may be sold by the manufacturer or his agents at wholesale without paying special tax therefor................................. 35 64 Hoop iron, how taxed..................................55,56.. 94 Hoops, partially wrought, for tubs, pails, &c., exempt....................51 92 Hoop skirts and other articles of clothing made for sale taxed five per cent. ad valorem........................................................ 57 94 Horse dealers to pay $10 special tax. One special tax will cover horse dealing and livery stables.......................................... 31 64 copartnership paying only one special tax not allowed.......... 29 63 not confined to any one place of business............................... Horse skins, how taxed....................... 56 94 10 146 INDEX. Subject. Page. Par. Hotels, inns, taverns, how assessed for special tax.................. 33 64 keepers of, not liable as livery stable keepers, ad limr................ 33 64 liable as retail liquor dealers if retailing liquors..................... 33 64 (See Steamers.) House: no distillery to be in a dwelling-house............................ 73 123 for bonded warehouses, (see Distillation.).......................................Husband and wife and minor children. (See Families as to income tax.) no legacy or distributive share tax charged on husband or wife of the person who died possessed of the property.......................- 96 167 Hydraulic rams, pumps, &c., taxed three per cent. ad valorem............. 55 94 Hydrometer, (Baume's,) at present in use................................ 49 91 Commissioner to provide hydrometers, &c.......................... 1 2 Secretary to approve of the same, and adopt the best................ 71 118 I. Illuminating gas manufactured by educational institutions, exempt....... 49 91 how taxed, (see the several Provisos)............................. 52 94 oils, how taxed................................................. 52 94 Implements, &c., of distillery, when all forfeited and sold................ -- 83 141 of agriculture, &c., which are exempt. (See Iron.) of a trade or profession exempt from distraint...................... 20 40 Imported materials, having paid import duties, are exempt when manufactured if the increased values exceed not five per cent. ad valorem........ 52 92 Improving without c]anging the character of certain manufactures, by painting, plating, framing, &c., how taxed...................... 59 96 increased value, manufacturing, how ascertained...................- 59 96 Income tax-(sections 158 to 166, inclusive).........................-.... 90....... 158.-Principal section and main provisions....................... 90 159.-How net income is to be estimated................................ 160.-Respecting return lists of tax-payers.-.............................. 91 161.-Dates and periods of time, as fixing liability................. 92 162.-Banks and companies paying dividends, &c.. 92....... 163.-Banks, &c., to make certain returns........................ 93.... 164.-Railroad, canal, and other companies, paying interest --- - 93...... 165.-United States officers taxed ten per cent. over $5,000......... 94....... 166.-Foreign consuls in the United States exempt conditionally...-.. 95..... Increased values. (See Improving and Imported.) Increase of benefit in realty, as by the extinction of a life interest, is a new succession........... —-. - ----- 98 171 Incumbrance on estate yielding income, interest paid thereon, may be deducted from income................................................. 91 159 India-rubber springs for railroad cars exempt.-..,. 49 91 articles of apparel, &c., taxed five per cent. ad valorem.....57 94 Indorsement on cigar permits.......................................... 65 105 Informers to get no moiety, &c., till judgment or compromise, and the forfeitures, fines or penalties paid,, to be identified by the court........... —- - 122 227 parties exacting black mail, (see Proviso).......................... 122 227 maximum reward to, $5,000...................................... 122 227 Injury to the person or property of revenue officers, &c., punished......... 125 230 Inn-keepers. (See Hotels.) Inscription, form of, on gauged spirits of a certain date................... 83 142 Insolvents not charged with the penalty of ten per cent. for not paying income tax when payable.............................................. 92 161 Inspectors of distilleries, special and general. (See Distillation.) to make prompt returns to collectors..........................-....77 131 neglecting or violating their duties..................... 78 131 how paid and at whose cost...................................... 76 129 to be engaged in no other business................................ 76 129 assistant inspectors, when and how appointed..................... 76 129 Institutions for the blind, deaf and dumb, not taxed on their manufactures.. 48 91 Instruments, legal, &c., how stamped, (see schedule B)................... 103 193 (See Documents, and text, from page 106 to 112.) valid, irrespective of the kind of stamp........................... 107 199 Insurance agents, special tax on.............................-............ 34 64 foreign, specially taxed $50..................................... 34 64 INDEX. 147 ~~~~~Subject. -Page. Par. Insurance companies to pay tax on gross receipts-(see Gross receipts) 43.77 Intelligence-office keepers to pay $10 special tax........................ 34 64 Intent must be prove............................... 40 70 Interest received, less interest paid, to be returned as income............ 90 151 paid by railroad and other companies, how taxed-(see Beneficial)-. 93 164 on UnitedStates securities yielding income liable to income tax.- 90 158 Inventory. (See Manufacturing, Distillation, &,c.) Iron manufactures, which are exempt, (see in the text the words, Anvils, Flasks, Iron bridges and castings, Iron drain and sewer pipes, and Keys.. ( 48....... Machines, Malleable, Mouldings, and Pig-iron.-............. 49. Ploughs, c, Railroad, Reapers, Steel, and Stoves)................. 50 91 works not provided for, as above, taxed so much per ton, 2,000 lbs.. 55,56 94 Jacks and stallions, owners of, to pay special tax, ($10,) and furnish a description of the animals, &c.; if not, cannot recover debts. —--- 36 64 January 1, 1867.-Down to this date certain instruments may be stamped-. 111 204 Japan r varnish, taxed five per cent. ad valorem........................ 55 94 Japanned leatherw.............................. 56 94 Jewelry of all kinds, diamonds, emeralds, precious stones, and imitations..thereof, taxed five per cent. ad valorem 58 94 only the value of the settings to be taxed, when the imported stones, &c,, have been taxed................................ 58 94 Joint successors to pay succession tax in the ratio of their interests.........- 98 172 Jugment, informers to have no claim till the penalty or forfeiture is fixed by judgment of court or compromise - 122 227 Jugglers to ay $20 special tax in each State-definition of term...-. 36 64 June 30, en of United States fiscal year, income tax payable on or before. 92 161 date of excise law of 1864, since which assessors' and collectors' accounts to be adjusted by fiscal year-............... 8 20 Jurisdiction, how changed from State to Federal courts-..........124 230 of, assessors beyond their districts..-................13 320 of collectors -outside theirs-.................... 22 44 K. Keepsakes or souvenirs —......................... 89 57 Keys, actions and strings for musical instruments, exempt —........ 49 91 Kd-skins taxed five per cent. ad valorem in the rough or finished -------- 56 94 Knitted or textile articles, how taxed-........ —............ 57 64 L~aborers and mechanics on public works —---.......... 95 165 Lager beer, beer, &c., taxed $1 per barrel-(see Fermented liquors)- -..... 84 14.3 Land-warrant brokers to pay $25 special tax-term defined. (This tax covers, besid es, the business of claim agent and that of real estate agent In cettain small towns) —........................ 29 64 Lard oil,, (see Vegetable, animal and fish oils, in text) - —.......... 51 64 Lasts exempt...............................- —........ L aths...................................... _. Lawyers -to pay $1 0 special tax-termn defined.. —............. 36 64 not liable as conveyancers —.................... 34 64 copartnerships not covered by one special tax............... 29 62 may transact business anywhere —------ ----------- 28 59 Leach-tubs, spirits therein to be estimated and.gauged when drawn off. —- 84 -1142 Lead, white and red, exempt.......................... 51 91 Lease..................................... 105 193 Leather, (several kinds particularized,) how taxed —............ 56 94 Legacies 4nd distriblutive shares, (sections 1.67 and 168) —.......... 95 167.-The trustees made liable. No liability when the amount is under $1,000. Five degrees of relationship and five grades of taxation. Husband, wife, and minor children favored -- 96,-. 168..-When payable —limitation of lien, twenty years. Trustees' duties in the premises. Legal effect of the collector's receipt. 148 INDEX. Subject. Page. Par. 1868.-Refusal, neglect, or fraud of trustees..96 Legal proceedings thereupon. The deed as a conveyance and as evidence. Third parties to deliver up papers. Tax may be deducted from legacy. (Sections 124 and 125 are 167 and 168 of this present arrangement.) Legal tender currency.. (See Coin.) Life. (See Insurance.)....................... Lime.............:............................ 50 91 Limitation provisions not to expire to the loss of revenue..129 240 Linseed oil, (see Vegetable oils in text)..51 9......1 Liquors. (See Distillation and Fermented liquors, Wholesale and Retail, Ammoniacal, Anc, known as Wine of a certain kind, taxed fifty cents per gallon)....................................56 94 Lists. (See Assessors, Assistant assessors; and for particular lists see the particular designations, as Manufactures, Basks, c.) Litharge and orange mineral, exempt... 49 91 Lithographers....................................... Livery-stable keepers to pay $10 special tax-term defined..31 64 may deal in horses under this tax..31 64....... Lotteries-ticket dealers to pay $100 special tax-definition.managers to give bond for the stamping of tickets on gross receipts........31 64 duties and responsibilities of such.......45,46 82 (See Charities.) Lumber exempt.............................. M. Machines of a certain class and handsaws, exempt.49 91 Magazines. (See Newspapers) Magnesium, &c., exempt......................... 49 91 Malleable iron castings -unfinished, exempt....... - -. —------ 49 91 Mangaifese, exempt.. —------------------------ 49. 91 Manifest.. —-----------------— 105 193 Manufacturers to, pay $1 0 special tax-definition of term........... 34 64 this tax not being paid by manufacturers of tobacco, snuff, or cigars, whoever buys or receives such for sale incurs a penalty of $100....64 105 manual-labor schools exempt from special tax............. 47 88 special tax of, covers mining. —----------------- 37 64 Manufactures and productions, (sections 87 to 96, inclusive)......... 47 exempt from internal tax. (See Alphabetical list of such, pp. 48, 49, 50, 51,) (see Articles)..................... 48 91 others partially exempt. —-------------. —---- 52 91 what, not exceeding in value $1,000, are exempt............ 52 93 what ad valorem and special taxes are imposed. ( See pp. 52,53, 54, 55, 56, 57, 58, and 59.)...................... 52 94 when produced prior to this act, how treated..........130 240 increasing the value without chqnging the character to -be treated as " manufacturing".......................... 59 96 Manufacturing and producing, (sixty sections, from 97 to 156, inclusive, mostly special as applied to tobacco, snuff, and cigars, cotton, distilled spirits, oils, and fermented liquors.)......_....... 60 97.-Definition of " person;" three requirements to be complied with by all manufacturers.I 98.-Tobacco,,snuff, and cigars, stringent requirements. Conditions of bonds. 99.-Duties'of assistant assessors and assessors as to the keep. lug of records in relation thereto....61 100.-All producers and manufacturers to return certain par ticulars as to sales, &c.1.01.-Returns, accounts, purcbase-,,'sales, &c. of tobacco manufacturers, tinfoil venders, &c., tax accrues upon the sale or removal-bonded warehouses. no drawback —may be exported free of duty. 62 INTDEX. 149 Subject. Page. Par. 102.-General provisions for all manufacturers................. 63 as to the dates of making returns and paying tax. penalty for neglect or refusal. 103.-In this case the assistant assessor to make returns. 104.-Inspectors of tobacco, &c.; their duties, fees, &c......... 64 stamps, inspection marks, boxes, fraud, forfeiture. 105.-Giving and receiving tobacco, snuff, orcigars unstamped, &c. permit to make cigars........-. -.. 65 indorsement thereon-miscellaneous requirements. 106.-Employer to pay tax........................ 66 107.-Employer or employed liable, when. 108.-General provisions respecting forfeiture and sale. applicable to all manufacturers....................... 67 perishable goods may be sold......................... 67 (See Cotton-Distillation-Fermented Liquors.) Marble and slate, or other building stones, unwrought, exempt.... 51 92 Marshal......................... Masts, spars, ship-blocks, cordage, ropes, and cables made of vegetable fibre, exempt... —------------------------------— 49 91 Matches. (See Friction,) May 1.-" Special tax" year commences................................ 28 59 Income tax to be levi'ed..-.................. 92 161 Brewers' bonds to be renewed................ 85 145 Manual-labor schools. (See Mantifrctures.) Mechanics. (See Laborers.) Memorandum, how stamped -. —--—.......... —- 105 193 Mead exempt................. 49 91 Meal. (See Breadstuffs.) Meats. (See Canned and Butchers'.) Medicines, how taxed, when "proprietary." (Schedule C)............... 112 206 exempt from stamp tax when not "proprietary"...................... 113 207 exempt when manufacturedfor exportation, how...................'114 208 Medicinal waters exempt.............................................. 49 91 Members of Congress to pay income tax on their salaries as such..... 90 159 their number to be the measure of the maximum number of collection districts, &c............................................ 4 10 Messengers five, assistant messengers three, allowed dt office of the Commissioner............................................................. 3 6 Milk concentrated, exempt............................. 51 91 Mills and machinery for making sugar, molasses, &c., exempt —.. —-—. 49 91 Mineral waters exempt....... —----- 49' 91 Mineral oils according to specific gravities, how taxed............5..... 53,54 94 Mineral coal of all kinds and peat exempt ---------.......... 49 91 Miners to pay $10 special tax when receipts exceed $1,000 per annum; otherwise exempt-specially taxed "manufacturers" exempt as miners... 37 64 Minor children of persons dying possessed of the property to pay legacy tax only on the excess over $1,000....................................- 96 167 Molasses, how taxed..' -........... —---— 54 94 Money from the sale of realty charged as a succession -.....................99 176 Month, lists and returns to be rendered on or before the tenth.............. 63 102 assessors to forward to collectors on or before last day............... 63 102 monthly, quarterly, and other taxes to be paid on or before last day-. 63 102 Monuments, stone, of all kinds, not exceeding $100 in value, exempt.. 49 91 of any value over Union soldiers exempt.-............. 49 91 Mouldings for looking-glasses and picture frames, exempt.. —---- 49 91 Mounting and machinery of telescopes (astronomical) exempt........... 49 91 Moving suits from State to Federal courts................................ 124 230 Muriatic, nitric, and acetic acids exempt....................... 49 91 Museums. (See Theatres.) Mustard, how taxed......................... 54 94 N. Naphtha, &c., &c., how taxed..........5. 94 Newspapers exempt.................................................... 51 92 publishers taxeod on advrtisements three per cent........46 88 150 INDEX. Subject. Page. Par. Newspaper publishers exempt, circulation not exceeding 2,000... 46 86 Newspapers to publish notice of appeals, (see German)16 7 Nickel exempt................................ 49 9 Nitrate of lead exempt........ —-49 91 Nolle prosequi (unwilling to proceed)-ci'cuit court to oust the plaintiff by judgment of nolle prosequi if he refuse to appear125 230 Nosminal succession leaves the liability with the beneficial interest98 174 Non-residents, how assessed...................32 even aliens liable to income tax, if carrying on business, &c., in the United States............ 9 158 Notice of time and place for hearing appeals given by assessors- -16 37 by distillers, (section 122,) and by brewers - -85 114 (See the special heading for any special notice.) O. Oaknm exempt..-................91 Oaths or affirmations may be administered by officers9 22 must attest returns, (see passim.).violation of any such, perjury............219 Office of the Commissioner of Internal Revenue reorganized.3 6 (See Deputy, Clerks, Messengers, Laborers, &c. Officers of internal revenue, their number, duties, salaries, &c. (See first five pages and section 234.) making false statements of their fees, &c..126 233 bribery by giving or receiving, &c....118 221 injury to the person of.1..-230 malfeasance in office of assessors, collectors, inspectors, &c., &c may administer oaths under penalty of perjury, (see text, pages 9, 10, 11, and 12).......................9 22 those under former ts to continue without reappointment — 129 240 Official instruments, Federal, State, municipal, &c., exempt from stamp tax -.106 195 Oils-whale and fish exempt. —-------------------- 5! 92 illuminating, lubricating or other mineral, how taxed. —------ 53 94 distillers and refiners of, to be treated as distillers of spirits, &c. —-- 54 94 (See Distillation and Essential.) medicinal, when charged with stamp duty. —---------— 112 206 Ointment, when charged with stamp duty. —-------------— 11-2 206 Operatic representations. (See Theatres.) Oppression in office. I(See Extortion.) "Original" or unbroken packnges or pieces. —------------— 115 210 Original paintings, statues and casts thereof, &c., exempt......... 49 91 Orig~inals, copies of treasury records to have the effect of. —-------- 9 23 Oxide of zinc............................. 49 91 P. Pack. (See Playing cards.) Pacdiet, box, bottle, pot, vial, or other enclosure, containing any proprietary medicines, what duty thereon..................112 206 where such enclosure contains any cosmetic or perfumery, similar duties thereon..................112 206 Packages or parcels of friction or lucifer matches, how taxed. 113 206 whoever puts up goods for sale, with his own trade mark or name, is liable to special tax as manufacturer........... —--- 34 64 (See Original.) Paints and painters' colors exempt. —------------------ 49 91 Palliasses. (See Feather beds.) Palm-leaf broomis exempt........................ 48 91 Pamphlets. (See Books.) Paper, printing, of all descriptions, exempt.................49 91 tarred for roofing, &c., exempt. —----------------- 49 91 of other kinds and qualities, taxed three per cent. ad valorem -..... 57 94 Paper-stainers' colors exempt.103............. — 4 919 Papers subject to stamp duty..................... 0 9 Paraffine, and a certain kind of paraffine oil................ 49 51 INDEX. 11 Subject. Page. Par. Parasols and umbrellas, sticks and frames for the same, exempt........... 51 91 Parents and minor children allowed only $600 deduction from their aggregate earnings, (see Minor children)................................... 90 158 Partnerships to pay but one special tax each............................. 29 63 ten exceptions to the rule.-...................................... 29 63 Passage-tickets to foreign ports, how taxed.............................. 105 193 Passports taxed $5 each, how obtained.................................. 41 81 Pastes, medicinal, &c., packet to be stamped........................... — 112 206 Patent agents to pay $10 special tax.................................... 33 64 Patent leather taxed five per cent. ad valorem............................ 56 94 Patent-right dealers to pay $10 special tax.............................. 33 64 Pawnbrokers to pay $50, or more, special tax-definition of term.. — - - 31 64 Paymasters and disbursing officers to withhold income tax................ 94 165 the pay-rolls to (xhibit the fact, (see Laborers).....................94 165 Payment over, without abatement, for salary or otherwise, by collectors, &c. 2 4 Pay-rolls. (See Paymasters.) Pearlashes exempt............................................... 50 91 Peat, as well as mineral coal, exempt................................... 49 91 Pedalers, four classes of, how specially taxed............................ 34, 35 64 not taxed for peddling charcoal, newspapers, magazines, Bibles, religious tracts, or the products of their farms..................... 35 64 (See Provisos as to certain other matters).......................35 64 Penalties, (see Penalties, Forfeitures, and Proceedings in text)............. 118 219 additional to other penalties..................................... 120 223 (See the particular subject for ahy particular penalty.) Pepper, (see Ground spices in text).........- -............................ 54 94 Percentage withheld, as tax, from dividends to be deducted from income tax 90 158 of assessors, assistant assessors, collectors and their deputies........- 6,7, 8 17,19 Perfumed soaps taxed three cents per pound............................. 55 94 other kinds, how taxed.-.........................................55 94 Perfumery, how taxed by the packet, &c. (See Packet and Preparations.) Perjury defined, (see Oath)..................-.......................... 8 220 Permanent improvements not allowed, as deductions from income.......... 91 159 Permit to hold charitable fairs, raffles, &c., how obtained.................. 45 82 to make cigars to be given by assistant assessor for twenty-five ctnts. 64 105 to set up stills, &c., granted by collectors-penalty................ 73 123'Person" or "persons" includes partnerships, firms, &c.................. 60 97 the singular, person, includes the plural, persons................... 98 169 any word indicating or referring to, includes bodies politic, &c...... 83 141 Personal property only subject to legacy tax.............................- 95 167 but conversion makes it subject to succession tax, as real estate..-.. 99 177 Personalty. (See Personal property.) Petroleum-certain oils, &c., from crude petroleum, how taxed........... 53 94 Phial. (See Packet.) Photographers to pay $10 special tax-term defined...................... 35 64 Photographs, when copies of engravings or works of art, &c., exempt..... 49 91 other pictures taken by action of light, whether photographs, ambrotypes, or daguerreotypes, taxed five per cent. ad valorem......... 55 94 Physicians to pay $10 special tax....................................... 36 64 apothecaries, paying their own special tax, exempt as............... 36 64 not liable as apothecaries for keeping medicines.................... 38 67 Pickles, (see Canned meats in text,) how taxed...........................113 206 when sold by the gallon, and not in glass packages, exempt..... 50 91 Pig-iron, muck-bar, blooms, slabs, and loops exempt...................... 50 91 Pillows. (See Feather beds.) Pills in packets, &c. (See Packets.) Pins taxed five per cent. ad valorem............................ 55 94 Planes and planing machines taxed five per cent. ad valorem............. 56 94 Plate-iron, one-eighth inch thick or more, taxed $3 per ton-2,000 pounds. - 55 94 Plated ware, (see text for many articles of this class)..................... 59 96 Plate of gold, kept for use, taxed fifty cents per ounce.................... 89 157 of silver, kept for use, taxed five cents per ounce................. 89 157 religious societies exempt in this connexion........................ 89 157 families exempt on plate of silver to the extent of forty ounces........ 89 157 Plaster or gypsum. (See Gypsum.) Plasters, (surgical, &c.,) when charged with stamp duty.................. 112 206 152 INDEX. Subject. Page. Par. Playing-cards taxed five cents per pack (of 52)........................... 113 206 Ploughlis (see text for many agricultural implements) exempt.............. 50 91 Plumbers and gas-fitters taxed $10 special............................... 37 64 Polished. (See Plated ware.) Pomade. (See Hair-oil.) Porter. (See Beer.) Pot. (See Packet.) Pot and pearl ashes exempt.................................... 50 91 Pottery ware, not provided for, taxed five per cent. ad valorem............ 57 94 Powder and all explosive substances, how taxed......................... 55 94 Powders, medicinal. (See Packet.) Power of attorney to be stamped, how-five different stamps............... 105 193 Precious stones taxed five per cent. ad valorem........................... 58 94 Premiums of insurance, gross receipts of, how taxed................... 43 77 upon gold and coupons to be included as income. 90 158 awarded by agricultural societies exempt from property tax.......... 9 157 Predecessor, the person from whom the successor derives..................- 98 170 Preparations, compositions, perfumery, cosmetics, cordials, &c., made wholly or in part of domestic spirits, may be manufactured for exportation free of duty............................................ 82 136 Printed cloths or articles, how taxed.................................. 57 49 Printers' ink. (See text, section 91, 94.) Printing paper exempt-(see Paper)..................................... 49 91 Prints. (See Printed cloths.) Prize money to be regarded as income from salaries....................... 95 165 Probate of wills, how stamped.......................................... -105 193 Proceedings-(see Penalties, Forfeitures, and Proceedings in text).........'. 219 Proceedings in rem (against the thing) on forfeiture...................... 120. 224 Produce brokers to pay $10 special tax —definition of term...-.... 32 64 commercial brokers, wholesale and retail dealers, peddlers, and cattle brokers exempt from this tax................................... 64 Producers. (See Manufacturers.) Productions. (See Manufactures and Productions.) Profits and gains to be returned as income when exceeding $600........... 90 158 Promissory notes, how stamped..........................-.............. 13 193 Proof spirits defined-(see First proof)71................................... 1 118 Property. (See Personal.) taken by officers irrepleviable................................... 125 230 to rescue the same a misdemeanor...............................-... 125 230 how disposed of after seizure..................................... 120 224 if perishable, may be restored to owner under bond.............0 224 Proprietary articles, (medicines, toilet preparations, matches, wax tapers, playing-cards, and canned meats,) how taxed..........- 112 206 Proprietors of theatres, circuses, gift enterprises, billiard-rooms, and bowling alleys, how specially taxed...................................... 35,36 64 Prosecution......-......................................... 122 227 Protests charged twenty-five cents stamp duty each...................... 106 193 Prussiate of potash exempt............................. -............. 48 91 Public moneys........................................................ 9 23 Public purposes. (See Charitable.) Pumps, garden engines, and hydraulic rams taxed three per cent........... 55 94 Punishment-(see Penalties, &c., in text)............................... 118 219 Purchase and sale-(see Gains)...............................-......... 50 91 Putty exempt......................................................... 50 91 Q. Quinine exempt....................5...0...........50... 50 91 Rakes. (See Horse-rakes and Hand-rakes,) Raffles. (See Permit.) Railings of iron. (See Gates.) Railroad, canal, turnpike, and slack-wter companies to withhold five per cent. from dividends, interest, &c............................93 164 Inability to pay interest on their debts exonerates.................. 94 164 INDEX 153 Subject. Page Par. (See Gross receipts.)........................................ 42 74 Railroad iron. (See Iron.) Real estate" to include all lands, tenements, and hereditaments, corporeal and incorporeal... -...-....98 169.......... profits and losses by purchase and sale shall be added to or deducted from income, when..-..............158 (See Succession to in text).:-.1.....6............ Real estate agents t pay $10 special tax-term defined...........64 specially taxed lawyers not liable as................ 64 (See Land-warrant brokers.) Reassessment allowed within fifteen months.....17 3....8.....8 of special tax (a retrospective provision) allowed...............65 also in case of understatement or underestimate................ Receipts to earry a two-cent. stamp................................. 106 193 (See Gross receipts) Record of unstamped instrumehtsd &c., illegal, and void as evidence.. 107 197 Rerystillization of sugar by melting, or otherwise advancing the value, create. liability.................................. 54 94 Rectifiers and wholeseale dealers to keep books, (as checks upon otherbooks) 83 140 "Rectfied"-iability for not branding that word on vessels...........142 Rectifiers, special tax on-term defined............................... 32 64 name and addrss to be stenciled on packages..................140 Refiners of sugar. (Se Sugar refiners.) Refinerie....................................................... 94 Refineries. (See Sugar.) Refunding special taxes paid on the basis of last year's sales... 39 68... Refusal to allow inspection-penalty $500 each time.......... Religious societies pay no tax on plate.....................89 157 associaio favored as to lotteries, &c. (See Permit.) Religious tracts. (See Bible, or Peddlers.) Remanding cases back to State courts-16...2...................3....1.... Remedies. (See Secretary and Commissioner.) Removing for consumption or sale any proprietary articles without stamps — penalty $50-.........................115 21 1 or defacing brewers' stamps-same penalty-............. 88 153 (See Distillation.) Renewal of bonds. (See passim.) Residiqums of stills, exempt-....................... 50 91 Rent of homestead may be deducted from-. income-............. 90 159 of land or houses yielding income, in like manner deductible —--- 91 159 hotels, inns, and taverns, to determine their special taxes ------ 33 64 Repairs allowed for, when usual, in returns for income. ----------- 91 159 of all kinds exempt as manufactures from ad valorem or other duty -.. 50 91 Rpaofseveral acts -in whole or in part-................ 129 240 Recuio property seized for taxes, a misdemeanor-.....................125 2.30 Residence in United States renders aliens liable to income tax, (see Aliens) - 90 I 5S Retail dealers to pay $10 special tax~-definition of term-...... —-- 30 64 not liable as produce-brokers-32 64 not liable as confectioners - ----------------—... 33 64 not liable as apothecaries --------------—...... 35 64 butchers not liable as-....................... 35 64 Return lists: It is made the " duty" of every tax-payer to state his own liability-............................. 12 29 Annual returns for income, special tax, tax on pianos, plate and other domestic and personal luxuries, to be sent in by the " first day," or the "first Monday," in.May --------------- ----- - --- 12 29 monthly and quarterly, and some others, by the tenth day -. - - 63 10~2 For any particular list or return, see the particular subject. assessors' lists, see section 29 to -38, inclusive-......... 12..... those -of trustees and income lists generally-........... 91 160 penalties in this relation, see sections 219 and'223 ------— 118.... Revenue agents appointed by the Secretary-their duties, salaries, &c ---- 3 7,8.Rhubarb. (See Liquors.) Rivets (of copper or brass?) taxed five per cent. ad valorem-........ 56 94 Rivets, (of iron?) exempt-............r......50 91 Roman cement, exempt......................-.... 50 91 154 INDEX. Subject. Page. Par. Roofing slate and tiles exempt.......................................... 50 91 Ropes and cordage exempt............................................ 49 51 S. Sails, exempt......................................................... 50 91 Salaries, fees, &c., of United States employ6s less than $600 to be included in estimating their incomes...................................... 91 159 all United States officers to pay income tax, and when over $5,000 to pay ten per cent., (see Laborers)...................... 94 165 Salary tax. (See Salaries.) Saleratus, exempt, (p. 50)-may be manufactured wherever spirits axe distilled, (the only permission)....-............................ 73 123 Sale: on sale of unstamped forfeited articles, officers to stamp the same, (see Real estate.).....-.......-..............-.................... 21 43 Sales, gross. (See Gross receipts.) by farmers, &c., of their own animal and vegetable productions, "' amount" of, to be returned as income.......................... 91 159 Salt, taxed three cents per hundred pounds.............................. 55 94 Salts of tin, exempt.............................................. 50 91 Savings banks........................................................ 93 162 Scales, taxed three per cent...............-............... 55 94 Schedule A.-(See text for special duties imposed on carriages, gold watches, billiard tables, and plate............................... 89 157 the duties to be a lien on the article...................... 89 157 Schedule B.-Alphabetical list of instruments and other papers required to be stamped............................................ 103 193 Schedule C-Proprietary articles of manufacture, medicines, -cosmetics, matches, and playing cards, required to be stamped --- 112 206 other provisions as to stamps, dies, &c., to apply here. 112 206 proprietors may furnish their own stamps or dies........... 111 205 Schools of manual labor. (See Manufacturers.) Screws, wood, taxed ten per cent. ad valorem............................ 55 94 Search-warrants, how issued to revenue officers........................... 124 229 cecretary of the Treasury-under his "direction" and with his "approval" the Commissioner's powers and privileges to be generally exercised. (See last section and the text passim)........................... 1, 3 2,5 to appoint the special commissioner, revenue agents, inspectors, &c.. 126. 234 to determine the share of informers in certain cases................ 122 227 may refund on remission of forfeiture.............................. 123 228 may remit the entire penalty at his discretion. —---------- 122 227 Selling, buying, giving, or receivin stamped enclosures.................. 119 222 Seizure of all goods, implements, &c.......................... 120 224 Senators to pay income tax on their official salaries....................... 94 165 September 1, 1866.-New law as respects spirits and fermented liquors to take effect. Shares of gains or interest, whether divided or otherwise, income -----—. 91 159 Sheathing metal exempt.................................. 48 91 Shell-fish, (see Peddlers in text).............................-.... 35 64 Sheep, five, and food for the same, exempt from distraint.......0... 40 Sheep-skins, how t-xed ad valorem..-................................. 56 94 Sheet-iron of limited thinness, how taxed per ton....... 55 94 how taxed otherwise............................................ 55 94 Shingles exempt...................................................... 51 92 Shooks exempt. - 51 92 Shot taxed five per cent. ad -alorem.................... 56 94 Shows for money, not enumerated, to pay ten dollars special tax........... 36 64 Silex, used in the manufacture of glass, exempt............ 50 91 Silver plate. (See Plate of silver.) Six hundred dollars of income not taxed.................................. 90 158 Skins. (See Sheep, calf, &c.) Slabs exempt......................... 50 91 Slack water companies to withhold five per cent. from payments of interest. 93 164 Slate, roofing. (See Roofing. ) Snuff taxed forty cents per pound................................. 58 94 Soaps, how taxed according to quality.................................. 55 94 WDEX. 155 Subject. Page. Par..Soapstone exempt --------—...................... 48 91 Soda, crude and caustic, sal soda, &c., &c., &c., exempt-.. — -—.. 50 91 Sodium exempt —4...................... 49 91 Soldiers' monuments................................ 49 91 Solicitor of Internal Revenue, salary four thousand dollars..3 6.Solicitor of the Treas......................... r 4 91 Souvenirs. (See Keepsakes.) Spars exempt- -.. —- - 49 91 Speciallb agents appointed by the Secretary-. 6 234 Special Commissioner of the Revenue to be appointed by te Secretary... —126 234 his office to end on the 30th of June, 1870..................... 126 234 his salary four thousand........................... 127 234 (See His duties, pow~ers, &S'c.) Special lists, supplementary to other lists, to be made.1....................10 20 to be mad.....10' 20 Special taxes: (section_56 to 68 inclusive)- ----------------------------- 27...... 56.-Before prosecuting business, tax to be paid..................... 27. 357.-Tax-payer to register his name, address, business, &c., and pay the tax to the collector or his deputy.-.............'... 7.... 58.-Penalty for doing business without paying the tax................28.... 59-The receipt of the collector to be a record of particulars and the evidence of payment; to be produced when demanded; not produced, goods of a peddler may be-seized; one tax to cover only one place of business (fifteen exceptions); when pay~~able~...............................2 8-*-....... 60.-Change of parties or places, on death or removal, incurs no liablity, bt thbe change to e registered........... 9.... ~61.-A separat~e tax for each separate business, (one exception in small towns —..... — -- 29...... 63.-One tax may cover several persons in co-partnerships, ten exceptions —------------------------- 29.... 64.-A catalogue (8 pages) of special occupations and the special taxes imposed tbereoa —------------------ 29-.... 65.-A few not taxed, gross receipts not exceeding one thousand dollars.............................-.. 38.- -- - 66.-Apothecaries, when manufacturers and when not -------- 38.... 67.-Vintners and f~armers, apothecaries and physicians, how privileged; State laws, in this connexion, to be respected............ 68.-Refunding excesssive assessment, the power and discretion with the Commissioner-.,....I............... 38.... Spelter exempt ------------------------------ 50 91 Spice-grinders to pay one hundred dollars special tax ------ - ------ 37 64 Spices. (See Coffee and groufnd spices.) 54 94 Spindles, iron, exempt -—........................ 50 91 Spirits. (See Distillation, Distillers.) Spirits of turpentine taxed 10 cents per gallon - —............. 54 94 Spokes exempt -—........................... 50 91 (See several other wood' fabrics named.) Spoons. (See Plate of silver.) Stage coaches taxed on gross receipts -—.................. 42 74 Stallions and jacks, eacb. owner of, to pay ten dollars special tax, and furnish a description of the animal; failing to pay, cannot recover debts.. --- 30 64 Stamp duties: (193 to 205, inclusive.) 193.-Alphabetical list of stamp duties, (Schedule B,) what legal papers are exempt —------------------— 106 - 194.-Bills of exchange not drawn in United States, but, payable iu United States, to be stamped-............... 106.... 195.-Official instruments, &e., oxe~mpt --------- -------- 106 - ---- 196.-Other exemptions —..................... 107 —-- 197.-Record of uifstamped instruments null and void --------- -- 107. —-- 198.-Want or deficiency of stamps to he supplied; otherwise mnadmissihie as evidence-................... 107.... Foreign documents coming here to be stamped -1 07 - 199.-Informality will not invalidate, so the revenue, suffers not; hut this must not apply to proprietary stamps or schedule C - 107. 200.-The collectoi to examine documents presented, and stamp them, or mark them as exempt; thereupon th-ey shall he legal- -107 --- INDEX. Subject. Page.. 201.-Stamps to be cancelled, how; penalty for fraud. 108 proprietary stamps, how effaced; penalty for fraud..... 202.-Commissioner's discretion and power as to cancellation... 108 203.-Minute particularization of frauds; the penalty.109....... 204.-Illegality of unstamped instruments; how made legal; innocent parties not to suffer.109. 205.-Commissioner to issue stamps; how and to whom. 109...... Stampdut................................ 112 (See Brewers, fermented liquors, and schedule C in text.) Stamps. (See Stamp duties).-Starch exempt - 9........0 Ste, to include the Territories and the District..125 237................... State laws forbidding or taxing any business, to be respected..... 38 67 to yield jurisdiction to federal courts over cases in which federal officers, under this act, are defendants.124 230 tates, in each this act to be published in at least one German newspaper, if such exist..128 236....................................... Stationery and blank-books to be supplied to assessors, &c..7 1........7 andto collectors, &c.............................19 Statuary and casts therefrom exempt..49... 9...... 9....1 made of iron, taxed five per cent. ad valorem...56 94 Staves exempt.-51 92...................................... Stay of proceedings in State courts..124 230..................... Steam-boilers in other building may communicate with distillery.. 73 1.....23 Steam engines, taxed five per cent. ad valorem..56 94................. (See, in text, the several parts named and allowed for) 56 94 Steamers and vessels supplying board and lodging, charged $25.. 33.....64 Steel directly from muck-bar, blooms, slabs, or loops, $3 per ton-.. 56 94 Stereotypers, theiproductions exempt....................1 Stills, (oil,) taxed ve per cent. ad valorem..... 56 94 Stock brokers. (See Brokers.) Stocks, gcross value of, how taxed —......39 64 Stock-holders, tbeir liabilities to be paid through thecomanes. —. 93 16 Stone-building stone, of all kinds, exempt —............... 48 91 Stoneware. (See Earthenware.) Storekeepers of general bonded warehouses....-80 127 Stoves and hollow ware, $36 per ton —.................. 56 94 of another kind, exempt-.................(end... 50.-_ Succession to real estate-sectiojis 169 to 192, inclusive -- 98.-. —-- 1.69.-Definitions of terms. (See Real estate and person)..170. -First species of succession by will, deed,.- or descent............. 171.-Second species, increase of benefit by demise, &e. _172.-Third, joint succession and benefit by survivorship. —------- --- 173.-Fourth, wherever a reserved interest falls (by death) a succession is there, of a certain value-...................... 174. —Fifth. (See Nominal succession.) 175.-Sixth, where the. consideration is not adequate, as well as val-' uable, there is no purchase, but a succession......... 99....... - 176.-Seventh, conversion of realty into personalty is still a succession; duties of trustees, &c.- -.............................. 177. -Eighth, conversion, vice versa, amounts to the same thing. 178.-How the tax is graduated according to consanguinity. —-- --- --- 179.-Charitable and public purposes charged six.per cent... 180.-The first successor in possession is liable.100 ---- 181.-Liability keeps pace with the beneficial interest. —----- --- --- 182.-Contingent incumbrance not allowed for till it actually falls.. 183.-A similar contingency and the money refunded, to be paid back by the interest defeating the- title,. 184. -Duties of the successor to report his liability, &c., and action, of the office thereupon-......-....... 185.-7Appeal from assessment to assessor and commissioner - 101.... 186.-Separate assessments of defined portions av"owed............... 187.-Commutation of a future for a present tax allowed. —---- --- --- 188.-Compo~sition of duties -. —----------------—.. — --- 189.-When and where payable-102. —-- INDEX. 157 Subject. Page. Par. Succession to real estate-sections 169 to 192, inclusive............... 190. -Part payment from time to time and refunding allowed............... —-- 191.-The tax to be a first charge for five years.......................... 192.-Ten per cent. penalty for willful neglect.................................. Successor, the person entitled beneficially to a succession -- - 98 170 Sugar, how taxed....... 54 94 Sugar candy and all sugar confectionery, how taxed......................54 94 Sugar refiners to pay two and one half of one per cent. on gross receipts; definition.....................................-.54 94 Suits by collectors.................................................... 122 123 Suits to recover taxes erroneously paid not to be maintained till the Commissioner is appealed to, &c............................................. 27 55 Summons. (See Assessors, collectors, and writs.) Superintendent of exports to be appointed; his salary, &c... 118 217 Surgeons to pay a special tax; apothecaries exempt as..... 36 64 Survivorships, enlarging beneficial interest, a succession................. 98 172 Sirup, how taxed....................................................... 54 94 T. Tapes cut for hoop-skirts exempt....................................... 51 92 Tar. (Sce Coal tar.) Taverns. (See Hotels.) Tax, synonymous with Duty............ — ---- --- Taxes, national, State, county, and municipal, may be deducted from income 90 159 Taxes: 1. Special taxes on fifty-two occupations......................... 27 2. The tax on certain sales and certain receipts in gross.......... 39 3. The specific and ad valorem duties on articles or goods produced or manufactured......................52 4. The direct tax on certain luxuries indicative of ability to pay taxes 89 5. The income tax, exempting the poor......................... 90 6. The tax on personal and real estate, as legacy or succession 95 7. The stamp tax............................................. 102 8. Forfeitures and penalties.................................... 122 Tax laws....................................1.......2...... 129 240 Teamsters not liable as express carriers when owning only 6ne dray or team 37 64 Telegraph companies to pay three per cent. on gross receipts............... 44 78 Ten per cent. penalty................................................. 18 40 Ten per cent. penalty for not paying income tax within the time........... 92 161 the tax on all incomes over $5,000................................ 90 158 Tents exempt......................................................... 50 91 Terra cotta. (See Earthen-ware.) Testimony-defendant to be witness when an informer is witless. 122 227 Textile fabrics, how taxed............................................. 57 94 Theatres, operas, circuses, museums, shows, &c., to pay two per cent.. on gross receipts................................................ 44 79 special tax on proprietors of, (articles 37 and 38)................... 35 64 Thread and twine taxed five per cent. ad valorem........................ 57 94 Three hundred dollars worth or less, proceedings before seizure of...... 123 228 Tiles exempt.......................................................... 50 91 Timber for chairs and partially wrought, exempt........................... 51 91 Tinfoil, statement of sales by manufacturers and venders.................. 62 101 Tin-ware, not otherwise provided for, five per cent. ad valorem........... 55 94 Tobacco, manufactured, of the several descriptions, how taxed.. 58 94 manufacturing, (sections 98 to 108, inclusive)................ 60... (See Manufacturing and producing. ) Tobacconists to pay $10 special tax-term defined.................... 35 64 Toll-roads taxed three per cent. on gross receipts therefrom......... 42 74 Ton of iron, 2,000 pounds.......................................... 55 94 Tracts, religious. (See Bible.) Tracts of land-succession tax may be computed for each.................101 186 Transportation bonds required of manufacturers of spirits and oils... of persons or the mails, taxed 2J per cent. on gross receipts...... 4.... 74 Treasurer of United States may sue upon all bonds and securities... 112 205 Trust companies to withhold five per cent. from dividends, &c........ 92 161 158 INDEX. Subject. Page. Par. Trustees to return lists for their cestuis que trust......................... 91 160 Tubes, how taxed............-.......-.......-.......-.............. 56 94 Turnpikes. (See Toll-roads.) Turnpike companies to deduct five per cent. from dividends, &c-. 93 164 Turpentine, spirits of, taxed ten cents per gallon......................... 54 94 Twine. (See Thread.) U. United States may purchase domestic as well as foreign productions, duty free - - --------------------------------- 48 90 officers, civil, military, and naval, to pay income tax on their salaries 94 165 (See Paymasters and Officers.) Umbrellas and parasols exempt......................................... 51 91 Umbrella stretchers exempt........................................... 51 92 Union soldiers' monuments. (See Soldiers.) Unstamped or insufficiently stamped instruments, what to be done......... 107 193 V. Varnish or japan, of a certain kind, taxed five per cent. ad valorem....... 55 94 Varnished cloth taxed five per cent. ad valorem..........................- - 57 94 Vegetable alkaloids exempt....... -----—............... 50 91 Verdigris exempt..................................................... 50 91 Vises exempt.-............................................ 50 91 Vessels paying tonnage duty exempt from tax on gross receipts............ 43 75 Vinegar exempt...................................................... 51 91 Vintners, when exempt from special tax on sales......................... 38 67 Vitriol, blue. (See Blue.) Vouchers.......................... 9 23 W. Warehouses, public or bonded. (Manufacturing, Distillation, &c.) Wares and goods, &c., of all kinds, made from materials upon which duties have been paid, are exempt when not exceeding a certain value......... 52 92 Warp and yarn. (See Yarn.) Warrants. (See Search warrants.) Water cement as well as lime exempt................................... 50 91 Water pipes earthen and stone, exempt............................. —.. 48 91 Watches. (See Gold.) Wax tapers to pay double the stamp rates on matches...................... 113 206 Wedges and deck plugs exempt........................................ 49 91 Wheels (of iron?) exempt............................................. 50 91 Whiskey............................................................. 32 64 Whale oil exempt............ 51 92 White and red lead exempt............................................. 51 91 Wholesale dealers-term defined-what special'tax-this tax will not cover the business of commercial brokers., - -................... their sales by other wholesale dealers on commission not to be included-not liable as confectioners.................- -............. 30 64 Wholesale dealers in liquors-definition of term-special tax-not liable for selling other merchandise............................................... any wholesale dealer erroneously assessed on the basis of last years' sales may have excess refunded...................... 33 68 Wife of predecessor not liable as successor, to succession tax.............. 99 178 (See Husband and wife.) Will, probate of, what stamp duty...................................... 105 193 Window glass of all kinds exempt...................................... 51 91 Wine, made of grapes, currants, &c., exempt.- -.................. 51 91 champagne, imitation, or sparkling wine, how taxed.. —- -.... 59 95 so called, produced by mixing or rectifying, fifty cents per gallon.... 56 94 penalties or evading these taxes....... 56 94 Winnowing mills exempt.............................................. 50 91 Wire for hoop-skirts, &c., exempt-........................".... * 50 91 :~IN ~,- ~159 Subject. Page. Par. Wire and wire gauge................................................ 51 91 Witness. (See Testimony.) Witnesses to be paid their traveling fare and expenses...................... 17 37 Women and children's clothing made by dress-makers to order, exempt... 57 94 Wood screws taxed ten per cent. ad valorem..............................- - 55 94 Wooden handles for instruments and wooden tanks, exempt......... 50 91 Wooden-ware................................................................ Wool of five sheep exempt from distraint, (see Sheep.) —...... 20' 40 Works of art, photographic copies of, exempt conditionally............... 49 91 Woven articles of clothing, if made for sale, five per cent. ad valorem..... 57 94 Writs of execution may run through every State and territory.. 11 23 of error, in criminal cases, to have precedence.................... 126 232 of certiorari and habeas corpus, (see those terms,) when issued.... 124 230 issued in cases commenced by United States or any State, not subject to stamp duty................................. 106 193 issued by justices of the peae, what stamps.. —------—..:- -- 106 193 Wrought-iron tubes taxed $5 per ton................................... 56 94 Y. Yarn and warps for weaving and manufacturing exclusively, exempt....... 51 91 Year-within one year from sale land may be redeemed...................22 44 Yeast and baking powders exempt..................................... 22 44 Yellow sheathing metal not more advanced than rods, exempt............ 48 91 Z. Zinc in ingots or sheets exempt......................................... 91 oxide of, also exempt............................................ 49 ~ 91