THE     /, A      I
TAX-PAYER'S MANUAL::
CONTAINING
THE ACTS OF CONGRESS
IMPOSING
DIRECT AND EXCISE TAXES;
WITH COMPLETE MARGINAL REFERENCES,
AND
AN ANALYTICAL INDEX
SHOWING
ALL THE ITEMIS OF TAXATION, THE 3lODE OF PROCEEDING,
AND THE DUTIES OF THE OFFICERS.
WITH
AN EXPLANATORY PREFACE.
NEW YORK
D. APPLETON AND COMPANY,
443 & 445 BROADWAY.
1862




CONTENTS.
EXPLANATION OF THE TAX LAWS.
THE EXCISE LAW.
ANALYTICAL INDEX OF THE EXCISE TAX.
THE DIRECT TAX LAW.
THE ACT TO COLLECT TAXES IN INSURRECTIONARY DISTRICTS.
INDEX TO THE TWO LATTER ACTS.




EXPLANATION OF THE TAX LAWS.
Two internal tax laws have been passed by Congress, and are known as the
<Direct Tax" law and the "Excise Tax" law.
The "Direct Tax" law was passed August 5th, 1861.  It increased the duties
on certain articles imported from foreign countries, laid duties on many articles
then exempt from duty, such as teas, &c., and also imposed a tax of twenty millions of dollars on all the States and Territories. This tax was apportioned among
the several States and Territories, and the Legislature of each loyal State assumed
and undertook to pay the portion assigned to it. At the time of the passage of
the act, the Government of the United States was indebted to each of the States
for sums of money advanced to pay the expenses of enlisting and equipping volunteers called out by the President during that year.  This indebtedness was cancelled by offsetting against it the amount of tax called for from each State, with a
discount of fifteen per centumr from the tax. If the balance was in favor of the
Government, the State paid it over; if it was in favor of the State, the Government paid it. Thus the only effect of this portion of the "Direct Tax" law
upon tax-payers, was the assessment and collection of a small State tax for 1862,
in those States where there had previously been none, and an increase in the State
tax in others.  So much of this "Direct Tax " law as imposed a tax of twenty
millions of dollars was modified by Congress on July 1st, 1862, so as to authorize
the levy and collection of one tax to that amount, and to provide that no other tax
should be levied under the act until April 1st, 1865.
To supply the place of this suspended act, the " Excise Tax" law was passed.
According to the provisions of a subsequent act, it takes effect July 21st, 1862.
According to the notification of the Secretary of the Treasury, or Commissioner of
Internal Revenue, the officers required will not be prepared to execute the act before September 1st, 1862. The peculiar features of this " Excise Tax " law are
as follows:
It imposes a tax upon all spirits, ale, beer, porter, and other fermented liquors,
distilled or brewed after August 1st, 1862.
It requires all persons engaged in certain trades or occupations to obtain a
license, as distillers, brewers, wholesale dealers, retail dealers, bankers, tavernkeepers, eating-houses, brokers, confectioners, tobacconists, livery stable keepers,
lawyers, physicians, apothecaries, manufacturers, agents, &c. &c.




ivt:EXPLANATION  OF THE TAX LAWS.
It imposes a tax, either specific or ad valorem, upon an immense number of
articles manufactured by the industry of the mass of the people, and which are
largely consumed by them.
It levies a specific tax on spring carriages, pleasure boats, each head of slaughtered cattle, hogs, and sheep; an ad valorem tax on the gross receipts of all railroads,
passenger and ferry boats; on the interest paid on railroad bonds; dividends paid
by railroad companies, banks, trust companies, and savings institutions; on the
salaries of all officers and persons in the service of the United States; on the gross
receipts for all advertisements in news and periodical publications.
It also levies an ad valorem tax on so much of the incomes, gains, and profits
of all persons as exceeds $600.
It requires a stamp duty to be paid upon nearly all written papers relative to'
the transfer from one to another of anything of value, such as contracts, checks,
drafts, bills of exchange, bonds, certificates of stocks, conveyances, leases, telegraphic
despatches, insurance policies, mortgages, power of attorney, freight bills, &c., &c.
It also requires a stamp duty to be paid on every bottle, phial, box, pot, aw
other enclosure containing medicines or preparations of persons claiming to have
any secret formula; also on the endless variety of perfumery and cosmetics.
It levies an ad valorem duty upon all legacies and distributive shares of personal property.
The act makes it the duty of all persons to furnish a list of property to the
assessor; and the process' for the collection of the tax, upon non-payment, is very
prompt and summary.
On the 7th of June, 1862, Congress passed an Act for the collection of direct
taxes in insurrectionary districts. It is designed to carry out the Act of August,
1861. It makes the tax a lien upon the land in all insurrectionary States, and
provides for its forfeiture to the United States, and a summary sale of the same
"in fee simple, free and discharged from all prior liens, incumbrances, right, title,
and claim whatsoever."  It is the last Act in this Manual.




This Act goes into effect September fst, 1862.
EXCISE TAX.
AN ACT
To provide internal revenue to support the government and to pay interest
on the public debt.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, That, for the
purpose of superintending the- collection of internal duties, stamp
duties, licenses, or taxes imposed by this act, or which may be
hereafter imposed, and of assessing the same, an office is hereby Offce of com.
missioner of Increated in the Treasury Department to be called the office of the ternal  Revenue
Commissioner of Internal Revenue; and the President of the created.
United States is hereby authorized to nominate, and, with the
advice and consent of the Senate, to appoint, a Commissioner of
Internal Revenue, with an annual salary of four thousand dollars,  Salary.
who shall be charged, and hereby is charged, under the direction  Duties.
of the Secretary of the Treasury, with preparing all the instruc
tions, regulations, directions, forms, blanks, stamps, and licenses,
and distributing the same, or any part thereof, and all other mat.
ter% 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 au-  Powers
thorized and required, to provide proper and sufficient 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; and the Secretary of the Treasury
may assign to the office of the Commissioner of Internal Revenue
such number of clerks as he may deem necessary, or the exigen- Clerks.
cies of the'public service may require, and the privilege of frank- To have franking all letters and documents pertaining to the duties of his office, ingprivilege.
and of receiving free of postage all such letters and documents, is
hereby extended to said commissioner.
GENERAL PROVISIONS.
SEC. 2. And be it further enacted, That, for the purpose of Collection disassessing, levying, and collecting the duties or taxes hereinafter nated.  desigprescribed by this act, the President of the United States be, and
he is hereby, authorized to divide, respectively, the States and
Territories of the United States and the District of Columbia into
convenient collection districts, and to nominate, and, by and with
the advice and consent of the Senate, to appoint an assessor and  Assessor  and
collector appointed
a collector for each such district, who shall be residents within the for each district.




2                                EXCISE TAX.
same: Provided, That any of said States and Territories and the
District of Columbia may, if the President shall deem it proper,
Limitation of the be-erected into and included in one district: Provided, That the
number of districts number of districts in any State shall 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-Eighthl Congress, in which States the
number of districts shall not exceed the number of representatives
to which any such State may be so entitled: And provided, furAdditional dis- ther, That in the State of California the President may establish
tricts in california.
a number of districts not exceeding the number of senators and
representatives to which said State is entitled in the present Congress.
Assessors to di-   SEC. 3. And be it further enacted, That each of the assessors
indto thassedssmentrict shall divide his district into a convenient number of assessment
districts and ap- districts, subject to  such regulations and limitations as may be
point assistant as-.
sessors.      imposed by the Commissioner of Internal Revenue, within each
of which he shall appoint one assistant assessor, who shall be
resident therein; and each assessor and assistant assessor so uppointed, and accepting the appointment, shall, before he enters on
the duties of his appointment, take and subscribe, before some
competent magistrate, or some collector, to be appointed by virtue
of this act, (who is hereby empowered to administer the same,) the
Oath of assessor following oath or affirmation, to wit: "I, A B, do swear, or affirm,
and assistant assessor.       (as the case may be,) that I will bear true faith and allegiance to
the United States of America, and will support the Constitution
thereof, and that I will, to the best of my knowledge, skill, and
judgment, diligently and faithfully execute the office and duties
of assessor for, (naming the assessment district,) without favor or
partiality, and that I will do equal right and justice in every case
Certificate of.  in which I shall act as assessor."  And a certificate of such oath
or affirmation shall be delivered to the collector of the district for
which such assessor or assistant assessor shall be appointed. *And
f every assessor or assistant assessor acting in the said office without
Penalty for not having taken the said oath or affirmation shall forfeit and pay one
taking oath.  hundred dollars, one moiety thereof to the use of the United States,
and the other moiety thereof to him who shall first sue for the same,
with costs of suit.
Collector to give    SEC. 4. And be it further enacted, That before any such colbond.         lector shall enter upon the duties of his office, he shall execute a
bond for such amount as shall be pescribed by the Commissioner
of Internal Revenue, under the direction of the Secretary of the
Five sureties   Treasury, with not less than five sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition
that said collector shall faithfully perform the duties of his office
according to law, and shall jqstly and faithfully account for and
pay over to the United States, in compliance with the order or
Its condition.  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 collectors shall, from time to time, renew, strengthen,
and increase their official bond, as the Secretary of the Treasury
may direct.
Collector to ap-    SEC. 5. And be it further enacted, That each collector shall be
point deputy collectors.      authorized to appoint, by an instrument of writing under his hand,
How.         as many deputies as he may think proper, to be by him compenNumber.      sated for their services, and also to revoke any such appointment,




EXCISE TAX.                                  3
giving such notice thereof as -the Commissioner of Internal Revenue shall prescribe; and may require bonds or other securities  Bonds of depuand accept the same from such deputy; and each such deputy ties.
shall have the like authority, in every respect, to collect the duties Powers.
and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector himself;
but each collector shall, in every respect, be responsible both to Collectorresponthe United States and to individuals, as the case may be, for all sblefordeputies.
moneys collected, and for every act done as deputy collector by
any of his deputies whilst acting as such, and for every omission
of duty: Provided, That nothing herein contained shall prevent  Collector may
any collector from  collecting himself the whole or any part of the collect the taxes.
duties and taxes so assessed and payable in his district.
SEC. 6. And be it furtkhr enacted, That it shall be the duty
of any person or persons, partnerships, firms, associations, or cor-  citizens,
porations, made liable to any duty, license, stamp, or tax imposed  Firms,
by this act, when not otherwise and differently provided for, on  Associations,
or before the first day of August, eighteen hundred and sixty-two, make lists.
and on or before the first Monday of May in each year thereafter,
and in all other cases before the day of levy, to make a list or
return to the assistant assessor of the district where located, of
the amount of annual income, the articles or objects charged with
a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty
or tax, the several rates and aggregate amount according to the
respective provisions of this act, and according to the forms and
regulations to be prescribed by the Commissioner of Internal
Revenue, under the direction of the Secretary of the Treasury, for
which such person or persons, partnerships, firms, associations, or
corporations are liable to be assessed under and by virtue of the
provisions of this act.
SEC. 7. And be it further enacted, That the instructions, regu- Duty of assessors and assistant
lations, and directions, as hereinbefore mentioned, shall be binding assessors.
on each assessor and his assistants, and on'each collector and
his deputies, in the performance of the duties enjoined by or under
this act; pursuant to which instructions the said assessors shall,
on the first day of August, eighteen hundred and sixty-two, and       Assessments,
on the first Monday of May in each succeeding year, and from when to be made.
time to time thereafter, in accordance with this act, direct and
cause the several assistant assessors to proceed through every
part of their respective districts, and inquire after and concerning
all persons being within the assessment districts where they
respectively reside, oAvning, possessing, or having the care or man- Who liable to be
agement of any property, goods, wares, and merchandise, articles taxed.
or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license duty, under the provisions of this act,
(by reference as well to any lists of assessment or collection taken
under the laws of the respective States, as to any other records or
documents, and by all other lawful ways and means, especially to
the written list, schedule, or return required to be made out and HIow assessors
delivered to the assistant. assessor by all persons owning, pos- may find out.
sessing, or having the care or management of any property, as
aforesaid, liable to duty or taxation,) and to value and enumerate
the said objects of taxation, respectively, in the manner prescaibed
by this act, and in conformity with the regulations and instructions
before mentioned.




4                                EXCISE TAX;.
Duty of asses-   SEC. 8. And be it further enacted, That if any person owning,
sors in cases of
failure of persons possessing, or having the care or management of property, goods,
to make list, wares, and merchandise, articles or objects liable to pay any duty,
tax, or license, shall fail to make and exhibit a written list when
required, as aforesaid, and shall consent to disclose the particulars
of any and all the property, goods, wares, and merchandise, articles
and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then, and in that case,
it shall be the duty of the officer to make such list, which, being
distinctly read, consented to, and signed, by the person so owning,
possessing, or having the care and management as aforesaid, shall
be received as the list of such person.
Penalty for de-    SEC. 9. And be it further enacted, That if any such person shall
l.veringfraudulent deliver or disclose to any assessor or assistant assessor appointed
in pursuance of this act, and requiring a list or lists, as aforesaid,
any false or fraudulent list or statement, with intent to defeat or
evade the valuation or enumeration hereby intended to be made,
such person so offending, and being thereof convicted on indictment
found therefor in any circuit or district court of the United States
held in the district in which such offence may be committed, shall
Fine and costs. be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act
shall, in all such cases, and in all cases of under valuation or under
statement in such lists or statements, be made, as aforesaid, upon
lists, according to the form prescribed, to be made out by the asDuty of asses- sessors and assistant assessors, respectively; which lists the said
sors when  list
fraudulent or un- assessors and assistant assessors are hereby authorized and required
dervalued.    to make according to the best information they can obtain, and for
the purpose of making which they are hereby authorized to enter
into and upon all and singular the premises respectively; and from
No appeal.    the valuation and enumeration so made there shall be no appeal.
Assistant asses-    SEC. 10. And be it further enacted, That in case any person
sent persons.fy ab- shall be absent fr6m his or her place of residence at the time an
assistant assessor shall call to receive the list of such person, it
shall be the duty of such assistant assessor to leave at the place
of residence of such person, with some person of suitable age anddiscretion, if such be present, otherwise to deposit in the nearest post
Duty of absent office a written note or memorandum, addressed to such person, repersons.      quiring him or her to present to such assessor the list or lists required
by this act within ten days from the date of such note or memorandum.
Penalty for ne-    SEC. 11. And be it further enacted,, That if any person, on
glectina or refusing
to give list when being notified or required, as aforesaid, shall refuse or neglect to
required.    give such list or lists within the time required, as aforesaid, it shall
Assessor's duty. be the duty of the assessor for the assessment district within which
such person shall reside, and he is hereby authorized and required,
Enter premises. to enter into and upon the premises, if it be necessary, of such
persons so refusing or neglecting, and to make, according to the
best information which he can obtain, and on his own view and
information, such lists of property, goods, wares, and merchandise,
and all articles or objects liable to duty or taxation, owned or possessed, or under the care or management of such person, as are
required by this act, including the amount, if any, due for license;
Sickness an ex- andoin case of refusal or neglect to make such lists, except in cases
cuse.         of sickness, the assessors shall thereupon add fifty per centum to
added.        the amount of the items thereof; and the lists, so made an' ub



EXCISE TAX.                                  5
scribed by such hssessor, shall be taken and reputed as good and Assessors  list
sufficient lists of the persons and property for which such person
is to be taxed for the purposes of this act; and the person so
failing or neglecting, unless in case of sickness or failure to receive
the notice, shall, moreover, forfeit and pay the sum of one hundred  Fine $100.
dollars, except where otherwise provided for, to be recovered for
the use of the United States, with costs of suit.
SEC. 12. And be it further enacted, That whenever there shall  As.istant assesbe in aly assessment district any property, goods, wares, and sors tod make liofst
merchandise, articles, or objects, not owned or possessed by, or non-residents.
under the care or management of, any person or persons within
such district, and liable to be taxed as aforesaid, and no list of
which shall have been transmitted to the assistant assessor in the
manner provided by this act, it shall be the duty of the assistant
assessor for such district, and he is hereby authorized and required, 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 re-  Such lists good.
puted as good and sufficient lists of such property, goods, wares,
and merchandise, articles, or objects, as aforesaid, under and for
the purposes of this act.
SEC. 13. And be it further enacted, That the owners, posses-  Persons to make
sors, or persons having the care or management of property, lists of property
goods, wares, and merchandise, articles or objects, not lying or tricts.
being within the atsessment district in which they reside, shall
be permitted to make out and deliver the lists thereof required by
this act (provided the assessment district in which the said objects
of duty or taxation are situated is therein distinctly stated) at
the time and in the manner prescribed to the assistant assessor.
of the assessment district wherein such persons reside. And it
shall be the duty of the assistant assessor who receives any such
list to transmit the same to the assistant assessor where such ob- Dnty of assistant
jects of taxation are situate, who shall examine such list; and if ato saisd relitive
he approves the same, he shall return it to the assistant assessor
from whom  he received it, with his approval thereof; and if he
fails to approve the same, he shall make such alterations therein To approve or
as he may deem to be just and proper, and shall then return the alter.
said list, with'such alterations therein or additions thereto, to the
assistant assessor from whom he received the said list; and the
assistant assessor, where the person liable to pay such tax resides,
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.
SEC. 14. And be it further enacted, That the lists aforesaid  Lists, howtaken.
shall, where not otherwise specially provided for, be taken with
reference to the day fixed for that purpose by this act, as aforesaid, and where duties accrue at other and different times, the
lists shall be taken with reference to the time when said duties
become due; and the assistant assessors, respectively, after col- Assistant asseslecting the said lists, shall proceed to arrange the same, and to sors to make two
make two general lists-the first of which shall exhibit, in alpha- g
betical order, the names of all persons liable to pay any duty, tax, List of persons
or license under this act residing within the assessment district, liable to pay tax
together with the value and assessment, or enumeration, as the
case may require, of the objects liable to duty or taxation within
such district for which each such person is liable, or for which




6                               EXCISE TAX.
any firm, company, or corporation is liable, with the amount of duty
List of non-resi- or tax payable thereon; and the second list shall exhibit, in alpha.
dents owning pro-    od
perty in the dis- betical order, the names of all persons residing out of the collection
trict.        district, owners of 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 list shall be devised and prescribed
by the assessor, under the direction of the Commissioner of Internal Revenue, and lists taken according to such forms shall be
Lists to be sent made out byand delivered t the assessor
to the assessor in
thirty days.  within thirty days after the day fixed by this act as aforesaid,
requiring lists from individuals; or where duties, licenses, or taxes
accrue at other and different times, the lists shall be delivered from
time to time as they become due. And if any assistant assessor
shall fail to perform any duty assigned by this act within the
time prescribed by his precept, warrant, or other legal instructions,
not being prevented therefrom by sickness, or other unavoidable
Penalty for ne- accident, every such assistant assessor shall be discharged from
glect of dty.    office, and shall, moreover, forfeit and pay two hundred dollars, to
be recovered for the use of the United States, with costs of suit.
Assessors to ad-    SEC. 15. And be it further enacted, That the assessors for each
may be examined. collection district shall, by advertisement in some public newspaper
published in each county within said district, if any such there be,
and by written or printed notifications, to be posted up in at least
four public places within each assessment district, advertise all
persons concerned of the time and place withhn said county when
and where the lists, valuations, and enumerations made and taken
Lists open for 15 within said county may be examined; and said lists shall remain
days.         open for examination for the space of fifteen days after notice
Time and place.shall have been given as aforesaid. And said notifications shall
forhearingappeals. also statr when and where within said county, after the expiration
of said fifteen days, appeals will be received and determined
relative to any erroneous or excessive valuations or enumerations
by the assistant assessors.  And it shall be the duty of the assessor for each collection district, at the time fixed for hearing
such appeal as aforesaid, to submit the proceedings of the assistant
Assessors tosub- assessors, and the lists taken and returned as aforesaid, to the inmit lists.
spection of any and all persons who may apply for that purpose.
And the said assessor for each collection district is hereby authorized, at any time within fifteen days from and after the expiration
of the time allowed for notification as aforesaid, to hear and deterTo determine ap- mine, in a summary way, according to law and right, upon any
peals.        and all appeals which may be exhibited against the proceedings
Proviso.    of the said assistant assessors: Provided, That the question to
be determined by the assessor, on an appeal respecting the valuation or enumeration of property, or objects liable to duty or taxation, shall be, whether the valuation complained of be or be not
in a just relation or proportion to other valuations in the same assessment district, and whether the enumeration be or be not corAppeals to be in rect.  And all appeals to the assssor, as aforesaid, shall be made
writing,      in writing, and shall specify theqparticular cause, matter, or thing
respecting which a decision is requested; and shall, moreover,
state the ground or principle of inequality or error complained of.
Assessor to re- And the assessor shall have power to re-examine and equalize the
examine a& equal- valuations as shall appear just and equitable; but no valuation or
enumeration shall be increased without a previous notice, of at least
creaseofvaluation. five days, to the party interested, to appear and object to the same,




EXCISE TAX.
if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house, office, or place of business of
the party by such assessor or an assistant assessor.
SEC. 16. And be it further enacted, That the said assessors of  Assessors  to
e  t   make lists of pereach collection district, respectively, shall, immediately after the sons liable to taxexpiration of the time for hearing appeals, and, from time to time, ation, and amount
as duties, taxes, or licenses become liable to be assessed, make out
lists containing the sums payable according to'the provisions of
this act upon every object of duty or taxation in and for each collection district, which lists shall contain the name of each person
residing within the said district, owning or having the care or
superintendence of property lying within the said district which is
liable to the said tax, or engaged in any business or pursuit requiring a license, when such person or persons are known, together
with the sums payable by each; and where there is any property
within any collection district liable to the payment of the said
duty or tax, not owned or occupied by or under the superintendence of any person resident therein, there shall be a separate list  Separate list of
of such property, specifying the sum  payable, and the names of non-residents.
the respective proprietors, where known.  And the assistant asses- so Assistant assessors to transmit the
sor making out any such separate list shall transmit therefrom to list to  district
the assistant assessor, where the persons liable to pay such tax shere persons rereside or shall have their principal place of business, copies of
the 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  All taxes to be
paid within the
may be paid within the c6llection district where the persons liable district where perto pay the same reside, or may have their principal place of busi- sons reside.
ness. And in all other cases the said assessor shall furnish to the
collectors of the several collection districts, respectively, within
ten days after the time of hearing appeals, and from time to time
thereafter as required, a certified copy of such list or li sfor their  Lists for collecproper collection districts; and in default of performance of the  Penalty for neduties enjoined upon assessors by this section they shall severally glect of duty.
and individually forfeit and pay the sum of five hundred dollars
to the use of the United States, and, moreover, shall forfeit their
compensation as assessors: Provided, That it shall be in the  Proviso.
power of the Commissioner of Internal Revenue to exonerate any
assessor as aforesaid from such forfeitures, in whole or in part, as
to him shall appear just and equitable.
SEC. 17. And be it further enacted, That there shall be allowed  Compensation of
and paid to the several assessors and assistant assessors, for their assessors
services under this act —to each assessor three dollars per day for
every day employed in making the necessary arrangements and
giving the necessary instructions to the assistant assessors for
the valuation; and five dollars per day for every day employed in
hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act; and one dollar for every hundred taxable persons contained in the tax list, as delivered by him
to said collectors, and forwarded to the Commissioner of Internal
Revenue; to each assistant assessor three dollars for every day' Compensation ol
I, 1   i..,,..        assistant assessors.
actually employed'in collecting lists and making valuations, the
number of days necessary for that purpose to be certified by the
assessor and approved by the Commissioner of Internal Revenue;
and one dollar for every hundred taxable persons contained in the
tax list, as completed and delivered by him to the assessor. And
the said assessors and assistant assessors, respectively, shall also
be allowed their necessary and reasonable charges for stationery allStnedy to be




8                                EXCISE TAX.
and blank books used in the execution of their duties, and the
compensation herein specified shall be in full for all expenses not
Additional rates otherwise particularly authorized: Provided, The Secretary of
of compensation
may be allowed in the Treasury shall be, and he is hereby, authorized to fix such
California; Oregon, additional rates of compensation to be made to assessors and
ries.         assistant assessors in the States of California 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 and efficient men, provided
the rates of compensation thus allowed shall not exceed the rates
paid to similar officers in such States and Territories respectively.
Other cases.   In cases where a collection district embraces more than a single
congressional district the Secretary of the Treasury may allow the
assessor such compensation as he may deem necessary.
tor o rcoecipt of    SEC. 18. And be it further enacted, That each collector, on relists from assistant ceiving a list, as aforesaid, and from time to time as such lists
assessors.    may be received from  the said assessors, respectively, shall subscribe three receipts; one of which shall be given on a full and
correct copy of such list, which list shall be delivered by him to,
and shall remain with, the assessor of his collection district, and
shall be open to the inspection of any person who may apply
To give three to inspect the same; and the other two receipts shall be given
receipts.
on aggregate statements of the lists 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 Revenue, and the other to the
First Comptroller of the Treasury; and all lists received from
time to time, as aforesaid, shall be in like form and manner transmitted as aforesaid.
Collectors to ad-    SEC. 19. And be itfurther enacted, That each of said collectors
ehere taxes are shall, within ten days after receiving his annual collection list from
payable.      the assessors, respectively, as aforesaid, give notice, by advertisement published in each county in his collection district, in one
newspaper printed in such county, if any such there be, and by
notifications to be posted up in at least four public places in each
county in his collection district, that the said duties have become
Taxes, whenpay- due and payable, and state the time and place within said county
able.         at which he will attend to receive the same, which time shall not
be less than ten days after such notification; and all persons who
Penalty for ne- shall neglect to pay the duties- and taxes so as aforesaid assessed
glect to paytaes. upon them  to the collector within the time specified, shall be
liable to pay ten per centum additional upon the amount thereof,
the fact of which liability shall be stated in the advertisement
and notifications aforesaid. And with regard to all persons" who
Collector or his shall neglect to pay as aforesaid, it shall be the duty of the coldeputy to demand lector, in person or by deputy, within twenty days after such
payment personally within twenty neglect, to make a demand personally, or at the dwellings or usual
daysafter neglet. places'of business of such persons, if any they have, for pay10 per cent. ad- ment of said duties or taxes, with the ten per centum additional
ditional.     aforesaid.  And with respect to all such duties or taxes as are
not included in the annual lists aforesaid, and all taxes and duties
Other  taxes, the collection of which is not otherwise provided for in this act, it
when payable. shall be the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from
and after receiving the list thereof from the assessor; and if the
annual and other duties shall not be paid within ten days from and




EXCISE TAX.                                   9
after such demand therefor, it shall be lawful for such collector or Collector or his
deputies to collect
his deputies to proceed to collect the said duties or taxes, with ten by distraint.
per cetum  additional thereto, as aforesaid, by distraint and sale
of thW goods, chattels, or effects of the persons delinquent as aforesaid.  And in case of such distraint it shall be the duty of the
officer charged with the collection to make, or cause to be made, Make list of proan account of the goods or chattels which may be distrained, a perty distrained.
copy of which, signed by the officer making such distraint, shall
be left with the owner or possessor of such goods, chattels, or Notice'to owner
effects, or at his or her dwelling, with some person of suitable oragent.
age and discretion, with a note of the sum  demanded, and the
time and place of sale; and the said officer shall forthwith cause
a notification to be published in some newspaper within the county  Advertise.
wherein said distraint is made, if there is a newspaper published
in said county, or to be publicly posted up 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 not 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  Ten days public
date of such notification, and the place proposed for sale not noticeofsae.
more than five miles distant from  the place of making such distraint: Provided, That in any case of distraint for the payment
of the duties or taxes aforesaid the goods, chattels, or effects so Property to to
distrained shall and may be restored to the owner or possessor, restored ton payif prior to the sale payment of the amount due or tender thereof fees.
shall be made to the proper officer charged with the collection
of the full amount demanded, together with such fee for levying,
and such sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so
distrained as may be prescribed by the Commissioner of Internal
Revenue; but in case of non-payment or tender, as aforesaid, the
said officers shall proceed to sell the said goods, chattels, or effects sale of property
and disposition of
at public auction, and shall and may retain from  the proceeds surplus proceeds.
of such sale the amount demandable for the use of the United
States, with the necessary and reasonable expenses of distraint
and sale, and a commission of five per centum thereon for his own
use, rendering the overplus, if any there be, to the person whose
goods, chattels, or effects shall have been distrained: Provided, fProperty exempt
That there shtll be exempt from  distraint the tools or implements
of a trade or profession, one cow, arms, and provisions, and household furniture kept for use, and apparel necessary for a family.
SEC. 20. And be it further enacted, That in all cases where  Property not divisible, all to be
the property liable to distraint for duties or taxes under this act sold.
may) not be divisible, so as to enable the collector by a sale of.
part thereof to raise the whole amount of the tax, with all costs,
charges, and commissions, the whole of such property shall be
sold, and the surplus of the proceeds of the sale, after satisfying
the duty or tax, costs, and charges, shall be paid to the owner of Disposal of surthe property, or his, her, or their legal representatives, or if he, plus.
she, or they 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 owner, or his, her,
or their legal representatives, until he, she, or they shall make
application therefor to the Secretary of the Treasury, who, upon
such application, shall, by warrant on the treasury, cause the same
to be paid to the applicant. And if the property advertised for




10                              EXCISE TAX.'
Property notsold sale as aforesaid cannot be sold for the amount of the duty or tax
for the tax and
fees to be purdue thereon, with. the costs and charges, the collector shall purchased for United chase the same in behalf of the United States for an amoumt not
States.
exceeding the said tax or duty, with the costs and charges thereon,
And all property so purchased may be sold by said collector under
such regulations as may be prescribed by the Commissioner of
Internal Revenue.   And the collector shall render a distinct
account of all charges incurred in the sale of such property, and
shall pay into the treasury the surplus, if any there be, after defraying the charges.
Sale of real es-   SEC. 21. And be it further enacted, That in any case where
tate.
goods, chattels, or effects sufficient to satisfy the duties imposed
by this act upon any person liable to pay the same shall not be
found by the collector or deputy collector, whose duty it may be
to collect the same, he is hereby authorized to collect the same
by seizure and sale of real estate; and the officer making such
Notice to be seizure and sale shall give notice to the person whose estate is
gplace of sale  andth  proposed to be   sold, by giving him in hand, or leaving at his last
owner.        and 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
time of sale.  than ten nor more than twenty days from  the time of giving said
notice; and the said officer shall also cause a notification to the
same effect to be published in some newspaper within the county
where such seizure is made, if any such there be, and shall also
Advertise.    cause a like notice to be posted up at the post office nearest to the
place of residence of the person whose estate shall be so seized,
and in two other public places within the county; and the place'
of said sale shall not be more than five miles distant from the
estate seized. At the time and 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 amount of
duties with the ten per centum additional thereon, and all charges
for advertising, and an officer's fee of ten dollars.  And if no
person offers for said estate the amount of said minimum, the officer
May be pur- shall declare the same to be purchased by him  for the United
chased  for the
United States.   States, and shall deposit with the district attorney of the United
States a deed thereof, as hereinafter specified and provided; otherwise the same shall be declared to be sold to the highest bidder.
Sale may be ad- And said sale may be adjourned by said officer for a period not
ournedfive day  exceeding five days, if he shall think it advisable so to do.  If the
amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner. If the
amount bid shall be then and there paid, the officer shall.give
his receipt therefor, if requested, and within five days thereafter
Deed tobemad(e he shall make out a deed of the estate so sold to the purchaser
according to State thereof, and execute the same in his official capacity, in the manner
prescribed by the laws of the State in which said estate may [be]
Deed to recite situated, in which said deed shall be recited the fact of said
facts of seizure and
sale e        seizure and sale, with the cause thereof, the amount of duty for
which said sale was made, and of all charges and fees, and the
amount paid by the purchaser, and all his acts aMd doings in relation to said seizure and sale, and shall'have the same ready for
delivery to said purchaser, and shall deliver the same accordingly,
upon request therefor. And said deed shall be prima facie evi



EXCISE TAX.                                  11
dence of the truth of the facts stated therein; and if the proceed-  nts validity as
ings of the officer as set forth have been substantially in pursuance
of the provisions of this act, shall be considered and operate as a
conveyance to the purchaser of the title to said estate, but shall
not affect the rights of third persons acquired previously to the. Rights oft third
claim  of the United States under this act.  The surplus, if any, affected.
arising from such sale shall be disposed of as provided in this
act for like cases arising upon sales of personal property. And
any person whose estate may be seized for duties, as aforesaid,  Owner may tender amount of tax
shall have the same right to pay or tender the amount due, with and costs.
all proper charges thereon, prior to the sale thereof, and thereupon
to relieve his said estate from sale, as aforesaid, as is provided
in this act for personal property similarly situated.   And any
collector or deputy collector may, for the collection of duties im-  Collectors may
posed upon any person by this act, and committed to him for col- silrlnsdtr in other
lection, 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 same were had in his proper collection district;
and the owners, their heirs, executors, or administrators, or any
person having an interest therein, or any person on their behalf,
shall have liberty to redeem the land sold as aforesaid, within one  Owners may reyear from  and after recording the said deed, upon payment to the dyear.  thin one
purchaser, or in case he cannot be found in the county where the
lands are situate, to the collector for the use of the purchaser,  How.
his heirs,,or assigns, of the amount paid by the purchaser, with
interest on the same at the rate of twenty per centum per annum.
And it shall be the duty of every collector to keep a record of  Collector to keep
all sales of land made in his collection district, whether by him- record of sales of
self or his deputies, 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 makinig 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 Deputies to cermaking the sale.  And it shall be the duty of any deputy making ings to collector.
sale, as aforesaid, to return a statement of all his proceedings to
the collector, and to certify the record thereof. And in case of
the death or removal of the collector, or the expiration of his term   Record to be de-'posited with clerk
of office from  any other cause, said record shall be deposited in of district court in
the office of the clerk of the district court of the United States case of death of
collector.
for the district within which the said collector resided; and a
copy of every such record, certified by the collector, or by the
clerk, as the case may require, shall be evidence in any court of
the truth of the facts therein stated. And when any lands sold,
as aforesaid, shall be redeemed as hereinbefore provided, the collector or clerk, as the case may be, shall make an entry of the  Duty of collector in cases of refact upon the record aforesaid, and the said entry shall be evidence demption.
of such redemption. And the claim of the government to lands Wheft the govsold under and by virtue of the foregoing provisions shall be held eminent claim acto have accrued at the time of seizure thereof.
SEC. 22. And be it further enacted, That if any collector shall  Taxes on projind upon any lists of taxes returned to him  for collection prop- petty of persons
erty lying within his district which is charged with any specific States.
or ad valorem tax or duty, but which 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, such  Collectortotake
collector shall forthwith take such property into his custody, and the property.




.12                              EXCISE TAX.
Advertise  the shall advertise the same, and the tax charged upon the same, in
tax for 30 days.
some newspaper published il 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 advertising, shall not be paid within said thirty days, such
collector shall proceed to sell the same, or so much as is necessary,
Sale.       in the manner provided for the sale of other goods distrained for
the non-payment 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
Surplus.     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,
Payment of sur- to repay the same, on proper proof being furnished that the person
plus, on proof.   applying therefor is entitled to receive the same.
collectors  to    SEC. 23. And be it further enacted, That the several collectors
statements of col- shall, at the expiration of each and every month, after they shall,
lections.     respectively, commence their collections, transmit to the Commissioner of Internal Revenue a statement of the collections made
by them, respectively, within the month, and pay over monthly,
or at such time or times as may be required by the Commissioner
of Internal Revenue, the moneys by them respectively collected
within the said term, and at such places as may be designated and
required by the Commissioner of Internal Revenue; and each of
the said collectors shall complete the collection of all sums annually assigned to him for collection, as aforesaid, shall pay over
the same into the treasury, and shall render his final account to
the Treasury Department as often as he may be required, and
Colectionstobe within  six months from and after the day when he shall have
completed in six
months.       received the collection lists from the said assessors or assistant
assessors, as aforesaid. And the Secretary of the Treasury is
Depositories.   authorized to designate one or more depositories in each State,
for the deposit and safe-keeping of the moneys 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 his accounts at the
Treasury Department; and the Commissioner of Internal Revenue
may, under the direction of the Secretary of the Treasury, prescribe such regulations with reference to such deposits as he may
deem necessary.
Collectors char-   SEC. 24. And be it further enacted, That each collector shall
ged with amount
of taxes receipted be charged with the whole amount of taxes by him  receipted,
for           whether contained in lists delivered to him  by the assessors, respectively, or delivered or transmitted to him by assistant assessors frcm time to time, or by other collectors; and shall be
Credited  with credited with the amount of duties or taxes contained in the lists
amount sent to transmitted in the manner above provided to other collectors, and
other  collectors,           the          abv                     colcos
and taxes of ab. by them  receipted as aforesaid; and also for the duties or taxes
sconding persons.'
scondingpersons. of such persons as may have absconded, or become insolvent,
prior to the day when the duty or tax ought, according to the
provisions of this act, to have been collected: Provided, That it
shall be proved to the satisfaction of the First Comptroller of




EXCISE TAX.                                 13
the Treasury that due diligence was used by the collector, and
that no property was left from which the duty or tax could have
been recovered. And each collector shall also be credited with Credited with
the amount of all property purchased by him  for the use of the ty purchased Pfor
United States, provided he shall faithfully account for, and pay United States.
over, the proceeds thereof upon a resale of the same as required
by this act.
SEC. 25. And be it further enacted, That if any collector shall  Penalty for colfail either to collect or to render his account, or to pay over in the account for the
manner or within the times hereinbefore provided, it shall be taxes.
the duty of the First Comptroller of the Treasury, and he is
hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who
shall issue a warrant of distress against such delinquent collector
and his sureties, directed to the marshal of the district, therein
expressing the amount of the taxes with which the said collector
is chargeable, and the sums, if any, which have been paid. And
the said marshal shall, himself, or by his deputy, immediately Marshal to levy
on the property of
proceed to levy and collect the sum  which may remain. due, by  collector or suredistress and sale of the goods and chattels, or any personal effects ties.
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, furthermore, if such goods, chattels,
and effects cannot be found sufficient to satisfy the said warrant,
the said marshal or his deputy shall and may proceed to levy and  May levy on
collect the'sum which remains due, by distress and sale of the property ofsurety.
goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector, giving notice as hereinbefore
provided.  And the bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid,
shall be conclusive evidence of title to the purchaser, and prima Bill of sale confacie evidence of the right of the officer to make such sale, and elusive evidence.
of the correctness of his proceedings in selling the same. And
for want of goods and chattels, or other personal effects of such
collector or his sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the
lands and real estate of such collector and his sureties, or so much Levy on real esthereof as may be necessary for satisfying the said warrant, after tate.
being advertised for at least three weeks in not less than three Notice of sale to
public places in the collection district, and in one newspaper weeks.n three
printed in the county or district, if any there be, prior to the
proposed time of sale, may and shall be sold at public auction
by the marshal or his deputy, who, upon such sale, shall, as
such marshal or deputy marshal, make and deliver to the pur- Marshal to give
chaser of the premises so sold a deed of conveyance thereof, to deed to purchaser.
be executed and acknowledged in the manner and 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 seizure thereof. And all moneys Disposal of sur.
that may remain of the proceeds of such sale after satisfying the plus.,
said warrant 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.
aEC. 26. And be it further enacted, That each and every col-  Penalty for extortion or oppres-.
lector, or his deputy, who shall exercise or be guilty of any extor- sion by collector.
2




14                               EXCISE TAX.
tion or wilful oppression, under color of this act, or shall knowingly
demand other or greater sums than shall be authorized by this act,
shall be liable to pay a sum not exceeding double the amountof
Damages, how damages accruing to the party injured, to be recovered by and
for the use of the party injured, with costs of suit, and shall be
dismissed from office, and be disqualified from holding such office
thereafter; and each and every collector, or his deputies, shall give
receipts for all sums by them collected and retained in pursuance
of this act.
Collectors, &c.,   SEC. 27. And be it further enacted, That a collector or deputy
may inspect breweries and distiller- collector, assessor or assistant assessor, shall be authorized to
ies. &c., during enter, in the daytime, any brewery, distillery, manufactory, building, or place where any property, articles, or objects, subject to
duty or taxation under the provisions of this act, are made, pro*duced, 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. And every owner of such brewery, distillery, manufactory, building, or place, or persons having the agency or superPenalty for re- intendence of the same, who shall refuse to admit such officer, or
fusing to admit
such officer.    to suffer him  to examine said property, articles, or objects, or
to inspect said accounts, shall, for every such refusal, forfeit and
pay the sum of five hundred dollars.
Penalty for ob-    SEC. 28. And be it further enacted, That if any person shall
structing collectors and rescuing forcibly obstruct or hinder a collector or deputy collector in the
property.     execution of this act, or of any 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. for every such offence, forfeit and pay the sum of five hundred dollars.
In case of sick-    SEC. 29. And be it further enacted, That in case of the sickness of collector
his duties may de- ness or temporary disability of a collector to discharge such of
volveonadeputy. his duties as cannot under existing laws be discharged by a
deputy, they may be devolved by him upon one of his deputies:
Proviso.     Provided, That information thereof be immediately  communicated to the Secretary of the Treasury, and shall not be disapproved by him: And provided, further, That the responsibility
Sureties  still of the collector or his sureties to the United States shall not be
affected or impaired thereby.
Oldest deputy    SEC. 30. And be it further enacted, That in case a collector
collector to act in
case of disability shall die, resign, or be removed, the deputies of such collector
of collector.  shall continue to act until their successors are appointed; and
the deputy of such collector longest in service at the time immediately preceding may and shall, until a successor shall be appointed, discharge all the duties of said collector; and for the
official acts and defaults of such deputy a remedy shall be had
Bond of collector on the official bond of the collector, as in other cases; and of
still in force.    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 in like manner discharge
the said duties until the appointment of a successor; and any
Bond of deputy bond or security taken of such deputy by such collector, pursuant
to be available to
heirs, &c., for loss. to the fifth section of this act, shall be available to his heirs or
representatives to indemnify them for loss or damage accruing
from any act of the proper deputy so continuing or so succeeding
to the duties of such collector.




EXCISF  TAX.                                15
SEC. 31. And be it further enacted; That it shall be the duty lectors alutoea onl
of the collectors aforesaid, or their deputies, in their respective taxes imposed.
districts, and they are hereby authorized, to collect all the duties
and taxes imposed by this act, however the same may be designated, and to prosecute for the recovery of the same, and for the
recovery of any sam or sums which may be forfeited by virtue of
this act; and all fines, penalties, and forfeitures which may be  Fines, &c., may
incurred or imposed by virtue of this act shall and may be sued be sued for.
for and recovered, in the name of the United States, or of the collector within whose district any such fine, penalty, or forfeiture
shall have been incurred, in any proper form of action, or by any
appropriate 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 other
court of competent jurisdiction; and where not otherwise and differently provided for, one moiety thereof shall be to the use of the
United States, and the other moiety thereof to the use of the per-  Informer has a
son who, if a collector or deputy collector, shall first inform of the moiety.
cause, matter, or thing whereby any such fine, penalty, or forfeiture
was incurred.
SEC. 32. And be it further enacted, That if any person, in any  Penalty for false
case, matter, hearing, or other proceeding in which an oath or
affirmation shall be required to be taken or administered under
and by virtue of this act, shall, upon the taking of such oath or
affirmation, knowingly and willingly 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.
SEC. 33. And be it further enacted, That separate accounts   eparatebe acshall be kept at the treasury of all moneys received from internal for States, Territoduties or taxes in each of the respective States, Territories, and iesi, and collection
collection districts; and that separate accounts shall be kept of
the amount of each species of duty or tax that shall accrue, so as
to exhibit, as far as may be, the amount collected from each source
of revenue, with the moneys paid to the collectors and deputy
collectors, and to the 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.
SEC. 34. And be it further enacted, That there shall be allowed  Compensationto
to the collectors appointed under this act, in full compensation for collectors.
their services and that of their deputies in carrying this act into
effect, a commission of four per centum upon the first hundred
thousand dollars; and two per centumn upon all sums above one
hundred thousand dollars; such commissions to be computed upon
the amounts by them respectively paid over and accounted for
under the instructions of the Treasury Department: Provided,
That in no case shall such commissions exceed the sum  of ten  Not to exceed
thousand dollars per annum, except as hereinafter provided.  And $0,000.
there shall be further allowed to each collector his necessary and
reasonable charges for stationery and blank books used in the per-  Stationery and
formance of his official duties, which, after being duly examined blank books.
and certified by the Commissioner of Internal Revenue, shall be
paid out of the treasury: Provided, That the Secretary of the  Secretary of the
Treasury be authorized to make such further allowance as may Treasury   may




16                              EXCISE TAX.
makie additional be reasonable in cases in which, from the territorial extent of the
allowance district or from  the amount of internal duties collected, it may
seem just to make such allowance; but the whole compensation
shall not exceed ten thousand dollars, except in collection districts
embracing more than one congressional district.
grievgt  pariesain    SEC. 35. And be it further enacted, That when any duty or
cases of distraint. tax shall have been paid by levy and distraint, any person or
persons or party who may feel aggrieved thereby may apply to
the assessor of the district for relief, and exhibit such evidence as
he, she, or they may have of the wrong done, or supposed to have
Report to the been done, and after a full investigation the assessor shall report
commissioner.
the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the party
aggrieved, to the Commissioner of Internal Revenue, who may, if
it shall be made to appear to him that such duty or tax was levied
or collected, in whole or in part, wrongfully or unjustly, certify
the amount wrongfully and unjustly levied or collected, and the
Tax be refunded same shall be refunded and paid to the person or persons or party
levied, wrongfully as aforesaid, from  any moneys in the treasury not otherwise appropriated, upon the presentation of such certificate to the proper
officer thereof:
Bills of sale con-    SEC. 36. And be it further enacted, That in all cases of distraint and sale of goods, or chattels, for non-payment of taxes
-provided for ill this act, the bill of sale of such goods or chattels
given by the officer making such sale to the purchaser thereof
shall be conclusive evidence of the right of the officer to make such
sale, and of the correctness of his proceedings in selling the same.
denuty Sof ates and SEC. 37. And be it further enacted, That if for any cause, at
Territories where any time after this act goes into operation, the laws of the United
this act cannot be States cannot be executed in a State or Territory of the United
States, or any part thereof, or within the District of Columbia, it
shall be the duty of the President, 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 Colum.
bia, so soon as the authority of the United States therein shall be
To collect soon re-established, and to collect the sums which would have been due
after as possible.
from  the persons residing or holding property, goods, wares, or
merchandise, object or article therein liable to any duty, license,
Interest 6 per or tax, with interest at the rate of six per centum per annum
cent.        thereon from  the time such duty, license, or tax ought to have
been paid until paid in the manner and 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 and directions of the
Commissioner of Internal Revenue, under the direction of the
Secretary of the Treasury.
Officers to per-    SEC. 38. And be it further enacted, That the officers who may
form duties imposed by act of be appointed under this act, except within those districts within
August 6, 186l, in any State or Territory which have been or may be otherwise speStates where thaty Sa     r         w    i hv  be          y                p
tax has not been cially provided for by law, shall be, and hereby are, authorized, in
all cases where the payment of such tax has not been assumed by
the State, to perform  all the duties relating to or regarding the
assessment and collection of the direct tax imposed by an act entitled " An act to provide increased revenue from imports to pay
interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, or any direct tax which
may be hereafter enacted: Provided, That the sum  of nineteen




EXCISE TAX.                                 17
thousand three hundred and twelve dollars, direct tax, laid upon  Directtaxof Nethe Territory of Nebraska by said act, shall be paid and satisfied
by deducting said amount from  the appropriation for legislative
expenses of the Territory of Nebraska fbr the year ending thirtieth
of June, eighteen hundred and sixty-three, and no further claim
shall be made by said Territory for legislative expenses for said
year: Provided, further, That the State of Tennessee shall have Tennessee.
until the first day of December next to assume5 the payment of
her portion of said tax.
SPIRITS, ALE, BEER, AND PORTER.
SEC. 39. And be it further enacted, That it shall be the duty of  Collector to grant
the collectors, within their respective districts, to grant licenses licenses for distilfor distilling, which licenses shall contain the date thereof, the The license.
sum  paid, and the time when the same will expire, and shall be
granted to any person, being a resident of the United States, who  To whom grantshall desire the same, by application, in writing, to such collec- ed.
tor, upon payment of the sum  or duty payable by this act upon
each license requested.  And at the time of applying for said
license, and before the same is issued, the person so applying shall
give bond to the United States in such sum as shall be required to report in wriby the collector, and with one or more sureties, to be approved by ting
said collector conditioned that in case any additional still or stills,   additional still
or other implements to be used as aforesaid, shall be erected by or stills;
him, his agent or superintendent, he will, before using, or causing
or permitting the same to be used, report in writing to the said
collector the capacity thereof, and information from  time to time    and
of any change in the form, capacity, ownership, agency, or superintendence, which all or either of the said stills or other implements may undergo; and that he will, from day to day, enter, or
cause to be entered, in a book to be kept for that purpose, the keep record of
number of gallons of spirits that may be distilled by said still or allon uadistilledof
stills, or other implements, and also of the quantities of grain grain used.
or other vegetable productions, or other substances put into the
mash tub, or otherwise used by him, his agent, or superintendent,
for the purpose of producing spirits, which said book shall be
open at all times during the day (Sundays excepted) to the in-  Open to inspecspection of the said collector, who may make any memorandums
or transcripts therefrom; and that he will render to the said col-  Render   trilector, on the first, tenth, and twentieth days of each and every monthly accounts
month, or within five days thereafter, during the continuance of or removed and
said license, an exact account, in writing, taken from  his books, grain used on affi.
of the number of gallons of spirits distilled and sold, or removed or remove until
for consumption or sale, by him, his agent, or superintendent, and inspected.
the proof thereof, and also of the quantities of grain or other
vegetable productions, or other substances, put into the mash
tub, or otherwise used by him, his agent, or superintendent, for
the purpose of producing spirits, for the period or fractional part
of a month then next preceding the date of said report, which
said report shall be verified by affidavit in the manner prescribed
by this act; and that he will not sell or permit to be sold, or removed for consumption or sale, any spirits distilled by him under
and by virtue of his said license, until the same shall have been
inspected, gauged, and proved, and the quantity thereof duly
entered upon his books as aforesaid; and that he will, at the




18                               EXCISE TAX.
And  pay the time of rendering said account, pay to the said collector the duties
which by this act are imposed on the spirits so distilled; and the
Bond maybe re- said bond may be renewed or changed, from  time to time, in renewed.        gard to the amount and sureties thereof, according to the discretion
of the collector.
Distiller to state   SEC. 40. And be it further enacted, That the application in
place and capacity
of still.     writing made by any person for a license for distilling, as aforesaid, shall state the place of distilling, the number and capacity
of the still or stills, boiler or boilers, and the name of the person,
firm, company, or corporation using the same; and any person
Penalty for false making a false statement in either of the said particulars shall
statement  forfeit and pay the sum of one hundred dollars, to be recovered
with costs of suit.
Duty on spirits   SEC. 41. And be it further enacted, That, in addition to the
gust 1, 1862.  duties payable for licenses herein provided, there shall be paid,
on all spirits that may be distilled and sold, or removed for consumption or sale, of first proof, on and after the first day of
August, eighteen hundred and sixty-two, the duty of twenty
20 cents per gal- cents on each and every gallon, which shall be paid by the owner,
agent, or superintendent of the still or other vessel in which the
said spirituous liquors shall have been distilled; which duty shall
When payable. be paid at the time of rendering the accounts of spirituous liquors
so chargeable with duty, required to be rendered by this act:
Provided, That the duty on spirituous liquors and all other
spirituous beverages enumerated in this act shall be collected at
first proof the no lower rate than the basis of first proof, and shall be increased
in proportion for any greater strength than the strength of proof.
Standard for first    SEC. 42. And be it further enacted, That the term  first proof
proof.        used in this act and in section six of the act of March second,
eighteen hundred and sixty-one, entitled " An act to provide for
the payment of outstanding treasury notes, to authorize a loan,
to regulate and fix the duties on imports, and for other purposes," shall be construed, and is hereby declared to mean, that
proof of a liquor which corresponds to fifty degrees of Tralles'
centesimal hydrometer, adopted by regulation of the Treasury
Department, of August twelfth, eighteen hundred and fifty, at the
temperature of sixty degrees of Fahrenheit's thermometer; and
that in reducing the temperatures to the standard of sixty, and in
Tables of Prof. levying duties on liquors above and below proof, the table of
McCullohadopted. commercial values, contained in the manual for inspectors of spirits,
prepared by Professor McCulloh, under the superintendence of
Professor Bache, and adopted by the Treasury Department, shall
be used and taken as giving the proportions of absolute alcohol
in the liquids gauged and proved according to which duties shall
be levied.
Inspectors to be    SEC. 43. And be it further enacted, That there shall be desigappointed by collector.       nated by the collector in every assessment district where the same
Oath.       may be necessary one or more inspectors, who shall take an oath
faithfully to perform their duties in such form as the Commissioner
of Internal Revenue shall prescribe, and who shall be entitled to
Fees.       receive such fees as may be fixed and prescribed by said comDuty of inspec- missioner.  And all spirits distilled as aforesaid by any person
torAll  ditilled licensed as aforesaid shall, before the same is used, or removed
spirits to be in- for consumption or sale, be inspected, gauged, and proved by
spected.      some person so as aforesaid designated for the performance of such
duties, and who shall mark upon the cask or other package con;
taining such spirits, in a manner to be prescribed by said -com



EXCISE TAX.                                   19
missioner, the quantity and proof of the contents of such cask
or package, with the date of inspection and the name of the inspector. And any person who shall attempt fraudulently to evade Penalty for fraud
the payment of duties upon any spirits distilled as aforesaid, by tof etde  payment
changing in any manner the mark upon any such cask or package,
shall forfeit the sum of five hundred dollars for each cask or
package so altered or changed, to be recovered as hereinbefore provided.  And the fees of such inspector shall in all cases  Owners to pay
fees of inspectors.
be paid by the owner of the spirits so inspected, gauged, and fees of inspectors.
proved. And any such inspector who shall knowingly put upon Penalty for frauany such cask or package any false or fraudulent mark shall be dulentmarking
liable to the same penalty hereinbefore provided for each cask or
package so fraudulently marked.  And any person who shall
use any cask or package ~o marked, for the purpose of selling
spirits of a quality different from that so inspected, shall be subject to a like penalty for each cask or package so used.
SEC. 44. And be it further enacted, That the owner or owners  Distiller  may
erect  fire-proof
of any distillery may erect, at his or their own expense, a ware- warehouse.
house of iron, stone, or brick, with metal or other fire-proof roof,
to be contiguous to such distillery; and such warehouse, when approved by the collector, is hereby declared a bonded warehouse Declaredbonded
of the United States, and shall be used only for storing distilled warehouse.
spirits, and to be under the custody of the collector orhis deputy.
And the duty on the spirits stored in such warehouse shall be Duty paid when
paid when and as it is sold or removed from such warehouse for spirits sold.
sale.
SEC. 45. And be it further enacted, That every person who, Daily record of
on the first day of August, eighteen hundred and sixty-two, shall uantity oldf piritso
be the owner of any still, boiler, or other vessel, used or in- bekept.
tended to be used for the purpose of distilling spirituous liquors,
as hereinbefore provided, or who shall have such still, boiler, or
other vessel under his superintendence, either as agent for the
owner or on his own account, and every person who, after said
day, shall use or intend to use any still, boiler, or other vessel,
as aforesaid, either as owner, agent, or otherwise, shall from day
to day make true and exact entry, or cause to be entered, in a
book to be kept by him for that purpose, the number of gallons
of spirituous liquors distilled by him, and also the number of
gallons sold, or removed for consumption or sale, and the proof
thereof, which book shall always be open in the daytime, Sun-  Record open to
days excepted, for the inspection of the said collector, who may
take any minutes, memorandums, or transcripts thereof, and shall
render to said collector, on the first, tenth, and twentieth days of  Render   triI~~~~.I~~~...monthly accounts
each and every month in each year, or within five days there- from said record.
after, a general account in writing, taken from his books, of the.
number of gallons of spirituous liquors distilled and sold, or removed for consumption or sale, and the proof thereof, for the period
or fractional part of a month preceding said day, or for such portion thereof as may have elapsed from the date of said entry and
report to the said day which shall next ensue; and shall also keep
a book, or books, in a form to be prescribed by the Commissioner
of Internal Revenue, and to be open at all seasonable hours for
inspection by the collector and assessor of the district, wherein
shall be entered, from day to day, the quantities of grain, or other  Reoord of quantity of grain, &c.,
vegetable productions, or other substances put into the mash tub used, to be kept.
by him, his agent, or superintendent, for the purpose of producing spirits; and shall verify or cause to be verified the said




,20- dEXCISE TAX.
To beverifiedby entries, reports, books, and general accounts, by oath or affirmaoath.     tion, to be taken before the collector or some other officer authorized by the laws of the State to administer the same according
to the form required by this act, where the same is prescribed;
Pay duties.    and shall also pay to the collector.the duties which by this act
ought to be paid on the spirituous liquors so distilled and sold, or
removed for consumption or sale, and in said accounts mentioned,
at the time of rendering an account thereof.
Collector may    SEC. 46. And be it further enacted, That the collector of any
grant permits for
removal of spirits district may grant a permit to the owner or owners of any disafter inspection.  tillery within his district to send or ship any spirits, the product
of said distillery, after the quantity and proof thereof shall have
been ascertained by inspection according to the provisions of this
act, to any place without said district and within the United States;
and in such case the bill of lading or receipt (which shall be in
Shipper.    such form as the Commissioner of Internal Revenue may direct) of
the same shall be taken in the name of the collector of the district
in which the distillery is situate, and the spirits aforesaid shall be
Consignee.    consigned, in such bill of lading or receipt, to the collector of
the district in which the place is situate, whither the spirits is sent
or shipped, and the amount of duties upon said spirits shall be
stated in the receipt; and upon the arrival of the spirits, and upop
the demand of the collector aforesaid, the agent of the distillery
(and the name of the agent, for the convenience of the collector,
Who pay duties shall always appear in the bill of lading or receipt) shall pay the
in case of removal, duties  the s         with ldn                      pay
in case of reoval. duties upon the said spirits, with the expense of freight, and every
other expense which has accrued thereupon; and the said collector, upon the payment of the duties aforesaid, shall deliver the bill
of lading or receipt and the spirits to the agent of the said distillery; and if the duties are not paid as aforesaid, then the said
Spirits storedtill spirits shall be stored at the risk and cost of the owner or agent
duties paid.  thereof, who shall pay an addition of ten per centum  thereupon;
and all the general provisions of this act, in reference to liens,
Costs.      penalties, and forfeitures, as also in reference to the collection,
shall apply thereto, and be enforced by the collector of the district
in which the spirits may be: Provided, That no permit shall be
Not less than granted, under this section, for a quantity less than fifty barrels:
per mitted.    e And provided, further, That the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may
make such further regulations and require such further securities
as he may deem proper, in order to protect the revenue and to
carry out the spirit and intent of this section.
Spirits and coal   SEC. 47. And be it further enacted, That distilled spirits may
oil may be re-be removed from  the place of manufacture for the purpose of
moved for exportation.       being exported, or for the purpose of being re-distilled for export,
and refined coal oil may be removed for the purpose of being exported, after the quantity of spirits or oil so removed shall have
been ascertained by inspection, according to the provisions of this
act, upon and with the written permission of the collector or
deputy collector of the district, without payment of the duties
thereon previous to such removal, the owner thereof having first
Bonds to be giv- given bond to the United States, with sufficient sureties, in the
en.           manner and form  and under regulations prescribed by the Commissioner of -Internal Revenue, and in at least double the amount
of said duties, to export the said spirits or oil or pay the duties
thereon within such time as may be prescribed by the Commissioner,
which time shall be stated in said bond: Provided, That any per



EXCISE TAX.                                 21
son desiring to give such bond shall first make oath, before the  Oath.
collector or deputy collector to whom he may apply for a permit
to r.emove any such spirits or oil, in manner and form to be prescribed by said Commissioner, that he intends to export such
liquors or oil, and that he desires to obtain said permit for no other
purpose whatever; and any collector or deputy collector is hereby
authorized to administer such oath: And provided, further, That  Amount   of
no such removal shall be permitted where the amount of duties in value.
does not exceed the sum of three hundred dollars, nor in any
case where the person desiring such permission has failed to perform  the obligation of any bond previously given to the United
States for the removal of any such articles, until the same shall
have been fully kept and performed. And the collector of the
district in which any such bond may be given is authorized to Duties to be
cancel said bond on payment of said duties, with interest thereon, paid when not exat a rate to be fixed by said Commissioner, and all proper charges,
if said liquors or oil shall not have been exported, or upon satisfactory proof that the same have been duly exported as aforesaid.
And in case of the breach of the obligation of any such bond, the
same shall be forthwith forwarded by the collector of the district
to the Commissioner of Internal Revenue, to be by him placed
in the hands of the First Comptroller of the Treasury, who shall
cause the same proceedings to be taken thereon for the purpose of
collecting the duties, interest, and charges aforesaid, as are provided in this act in case of a delinquent collector.
SEC. 48. And be it further enacted, That the entries made in Entries in distillers' books to be
the books of the distiller, required to be kept in the foregoing sec- verified by oath.
tion, shall, on the first, tenth, and twentieth days of each and every
month, or within fve days thereafter, be verified by oath or affirmation, to be taken as aforesaid, of the person or persons by whom
such entries shall have been made, which oath or affirmation shall
be certified at the end of such entries by the collector or officer
administering the same, and shall be, in substance, as follows: "I  Oath.
do swear (or affirm) that the foregoing entries were madce by me
on the respective days specified, and that they state, according to
the best of my knowledge and belief, the whole quantity of
spirituous liquors distilled and sold, or removed for consumption
or sale, at the distillery owned by, in the county of,
amounting to   -    gallons, according to proof prescribed by the
laws of the United States."
SEC. 49. And be it further enacted, That the owner, agent, or  Entries madeby
Cother persons to be
superintendent aforesaid, shall, in case the original entries required verified.
to be made in his books by this act shall not have been made by
himself, subjoin to the oath or affirmation of the person by whom
they were made the following oath or affirmation, to be taken as
aforesaid: " I do swear (or affirm) that, to the best of my knowl-  Oath.
edge and belief, the foregoing entries are just and true, and that I
have taken all the means in my power to make them so."
SEC. 50. And be it further enacted, That on and after the first  Duty on beer;
day of August, eighteen hundred and sixty-two, there shall be paid l&ger beer, porter,
on all beer, lager beer, ale, porter, and other similar fermented
liquors, by whatever name such liquors may be called, a duty of
one dollar for each and every barrel containing not more than  $1 per barrel,
thirty-one gallons, and at a like rate for any other quantity or &C'
for fractional parts of a barrel, which shall be brewed or manufactured and sold or removed for consumption or sale within the
United States or the Territories thereof, or within the District of




22                               EXCISE TAX.
To be paid by Columbia after that day; which duty shall be paid by the owner,
agent, or superintendent of the brewery or premises in which such
fermented liquors shall be made, and shall be paid at the time.of
-rendering the accounts of such fermented liquors so chargeable
with duty, as required to be rendered by the following section
Fractional parts of this act: Provided, That fractional parts of a barrel shall be
of barrels, how accounted.      halves, quarters, eighths, and sixteenths, and any fractional part
containing less than one-sixteenth shall be accounted one-sixteenth;
more than one-sixteenth, and not more than one-eighth, shall be
accounted one-eighth; more than one-eighth, 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 shall be accounted one barrel.
titRecord of quan-    SEC. 51. And be itfurther enacted, That every person who, on
tity of grain, &c.,
used, and quantity said first day of August, eighteen hundred and sixty-two, shall be
made, soldl. &c., of the owner or occupant of any brewery or premises used or intended
fermented liquors.
to be used for the purpose of brewing or making such fermented
liquors, or who shall have such premises under his control or
superintendence as agent for the owner or occupant, or shall have
in his possession or custody any vessel or vessels intended to be
used on said premises in the manufacture of beer, lager beer, ale,
porter, or other similar fermented liquors, either as owner, agent, or
otherwise, shall, from day to day, enter or cause to be entered in a
ipen to inspec- book to be kept by him for that purpose, and which shall be open
at all times, except Sundays, between the rising and setting of the
sun, for the inspection of said collector, who may take any minutes
or memorandums or transcripts thereof, the quantities of grain, or
other vegetable productions or other substances, put into the mash
tub, or otherwise used for the purpose of producing beer or for any
other purpose, and the quantity or number of barrels and fractional
parts of barrels of fermented liquors made and sold, or removed for
consumption or sale, keeping separate account of the several kinds
and descriptions; and shall render to said collector, on the first
Render monthly day of each month in each year, or within ten days thereafter, a
accounts to the g
collector.    general account, in writing, taken from his books, of the quantities
of grain, or other vegetable productions or other substances, put
into the mash tub, or otherwise used for the purpose of producing
beer, or for any other purpose, and the quantity or number of
barrels and fractional parts of barrels of each kind of fermented
liquors made and sold, or removed for consumption or sale, for one
Verified on oath. month preceding said day, and shall verify, or cause to be verified,
the said entries, reports, books, and general accounts, on oath or
affirmation, to be taken before the collector or some officer authorized by the laws of the State to administer the same according to
the form required by this act where the same is prescribed; and
Pay duties.   shall also pay to the said collector the duties which, by this act,
ought to be paid on the liquor made and sold, or removed for
consumption or sale, and in the said accounts mentioned, at the
Removal  for time of rendering the account thereof, as aforesaid.  But where
storage, how authorized.     the manufacturer of any beer, lager beer, or ale, manufactures the
same in one collection district, and owns or hires a depot or warehouse for the storage and sale of such beer, lager beer, or ale in another collection district, he may, instead of paying to the collector
of the district where the same was manufactured the duties chargeable thereon, present to such collector or his deputy an invoice of
the quantity or number of barrels about to be removed for the
purpose of storage and sale, specifying in such invoice, with




EXCISE TAX.                                 23
reasonable certainty, the depot or warehouse in which he intends
to place such beer, lager beer, or ale; and thereupon such collector
or deputy shall indorse on such invoice his permission for such
removal, and shall at the same time transmit to the collector of the
district in which such depot or warehouse is situated a duplicate
of such invoice; and thereafter the manufacturer of the beer,
lager beer, or ale so removed shall render the same account, and
pay the same duties, and be subject to the same liabilities and
penalties as if the beer, lager beer, or ale so removed had been
manufactured in the district.   The Commissioner of Internal
Revenue may prescribe such rules as he may deem necessary for
the purpose of carrying the provisions of this section into effect.
SEC. 52. And be it further enacted, That the entries made in  Original entries
to be verified by
the books required to be kept by the foregoing section shall, on oath.
said first day of each and every month, or within ten days thereafter be verified by the oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have
been made, which oath or affirmation shall be certified at the end
of such entries by the collector or officer administering the same,
and shall be, in substance, as follows:
"I do swear (or affirm) that the foregoing entries were made  Oath.
by me on the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of fermented liquors either brewed or brewed and sold at the
brewery owned by, in  the county of --—, amounting
to-        barrels."
SEC. 53. And be it further enacted, That the owner, agent, or Entries made by
superintendent aforesaid, shall, in case the original entries re- vtherifirontobe
quired to be made in his books shall not have been made by
himself,' subjoin to the oath or affirmation the following oath or
affirmation, to be taken as aforesaid:
"I do swear (or affirm) that, to the best of my knowledge and  Oath.
bJelief, the foregoing entries are just and true, and that I have
taken all the means in my power to make them so."
SEC. 54. And be it further enacted, That the owner, agent, or Penalty for nesuperintendent of any vessel or vessels used in making fermented glect to make true
liquors, or of any still, boiler, or other vessel used in the distilla- reports.
tion of spirits on which duty is payable, who shall neglect or
refuse to make true and exact entry and report of the same, or
to do, or cause to be done, any of the things by this act required
to be done as aforesaid, shall forfeit for every such neglect or
refusal all the liquors and spirits made by or for him, and all the  Fine.
vessels used in making the same, and the stills, boilers, and other
vessels used in distillation, together with the sum of five hundred
dollars, to be recovered with costs of suit; which said liquors or
spirits, with the vessels containing the same, with all the vessels
used in making the same, may be seized by any collector of in-  Seizure.
ternal duties, and held by him until a decision shall be had
thereon according to law: Provided, That such seizure be made  Proviso.
within thirty days after the cause for the same may have occurred,
and that proceedings to enforce said forfeiture shall have been
commenced by such collector within twenty days after the seizure
thereof. And the proceedings to enforce said forfeiture of said
property 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.




24                               EXCISE TAX.
SEC. 55. And be it further enacted, That in all cases in which
the duties aforesaid, payable on spirituous liquors distilled and
sold, or removed for consumption or sale, or beer, lager beer, ale,
porter, and other similar fermented liquors, shall not be paid at
Ten per cent the time of rendering the account of the same, as herein required,
added for neglect the person or persons chargeable therewith shall pay, in addition,
to pay duties,   ten per centum  on the amount thereof; and, until such duties
Duties alien.  with such addition shall be paid, they shall be and remain a lien
upon the distillery where such liquors have been distilled, or the
brewery where such liquors have been brewed, and upon the
stills, boilers, vats, and all other implements thereto belonging,
until the same shall have been paid; and in case of refusal or
neglect to pay said duties, with the addition, within ten days
after the same shall have become payable, the amount thereof
Distraint.  may be recovered by distraint and sale of the goods, chattels, and
effects of the delinquent; and in case of such distraint, it shall
be the duty of the officer charged with the collection to make, or
Account   or cause to be made, an account of the goods, chattels, or effects which
goods.        may be distrained, a copy of which, signed by the officer making
such distraint, shall be left with the owner or possessor of such
goods, chattels, or effects, at his, her, or their dwelling, with a
note of the sum demanded, and the time and place of sale; and
said officer shall forthwith cause a notification to be published in
Public notice f some newspaper, if any there be, within the county, and publicly
sale.       posted up at the post office nearest to the residence of the person
whose property shall be distrained, or at the court-house of the
same county, if not more than ten miles distant, which notice shall
specify the articles distrained, and the time and place proposed for
the sale thereof, which time shall not be less than ten days from
the date of such notification, and the place proposed for sale not
more than five miles distant from the place of making such disGoods, &c., to be traint: Provided, That in every case of distraint for the payment
restored on payment of demand of the duties aforesaid, the goods, chattels, or Mffects so distrained
and costs.    may and shall be restored to the owner or possessor if, prior to the
sale thereof, payment or tender thereof shall be made to the proper
officer charged with the collection, of the full amount demanded,
together with such fee for levying and advertising, and such sum
for the necessary and reasonable expenses of removing and keeping the goods, chattels, and effects so distrained as may be allowed
in like cases by the laws or practice of the State or Territory
wherein the distraint shall have been made; but in case of nonpayment or neglect to tender as aforesaid, the said officer shall
proceed to sell the said goods, chattels, and effects at public auction, after due notice of the time and place of sale, and may and
shall retain from the proceeds of such sale the amount demandable for the use of the United States, with the said necessary and
reasonable expenses of said distraint and sale, as aforesaid, and
a commission of five per centum thereon for his own use; rendering the overplus, if any there be, to the person whose goods,
chattels, and effects shall have been destrained.
Every licensed    SEC. 56. And be it further enacted, That every person licensed
distiller or brewer as aforesaid to distil spirituous liquors, or licensed as a brewer,
of entries upon his shall, once in each month, upon the request of the assessor or
books to assessors
monthly.      assistant assessor for the district in which his business as a distiller or brewer may be carried on, respectively, furnish the said
assessor or assistant assessor with an abstract of the entries upon
his books, herein provided to be made, showing the amount of




EXCISE TAX.                                   25
spirituous liquor distilled and sold, or removed for consumption
or sale, or of beer, lager beer, ale, porter, or other fermented  Of what.
liquor made and sold, or removed for consumption or sale, during
the preceding month, respectively; the truth and correctness of
which abstract shall be verified by the oath of the party so furnishing the same. And the said assessor or assistant assessor
shall have the right to examine the books of such person for the
purpose of ascertaining the correctness of such abstract.  And  Penalty
for any neglect to furnish such abstract when request'ed, or refusal
to furnish an examination of the books as aforesaid, the person so
neglecting shall forfeit the sum of five hundred dollars.
LICENSES.
SEC. 57. And be it further enacted, That from and after the Trades and ocfirst day of August, eighteen hundred and sixty-two, no person, cenations to be liAug.
association of persons, or corporation, shall be engaged in, prose- 1,1862.
cute, or carry on, either of the trades or occupations mentioned in
section sixty-four of this act, until he or they shall have obtained a license therefor in the manner hereinafter provided.
SEC. 58. And be it further enacted, That every person, associa-  Requirements to
tion of persons, partnership or corporation, desiring to obtain a
license to engage in any of the trades or occupations named in
the sixty-fourth section of tlAis act, shall register with the assistant assessor of the assessment district in which he shall design to
carry on such trade or occupation-first, his or their name or  Title.
style; and in case of an association or partnership, the names of
the several persons constituting such association or partnership
and their places of residence; second, the trade or occupation for  Occupation.
which a license is desired; third, the place where such trade or  Place, &c.
occupation is to be carried on; fourth, 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; if an innkeeper, the yearly rental of the house and property to be occupied for said purpose; or, if not rented, the assistant assessor shall
value the same. All of which facts shall be returned duly certi- Proceedings of
fled by such assistant assessor, both to the assessor and collector assessor.
of the district; and thereupon, upon payment to the collector or
deputy collector of the district the amount as hereinafter provided,
such collector or deputy collector shall make out and deliver a
license for such trade or occupation, which license shall continue in
force for one year, at the place or premises described therein.
SEC. 59. And be it further enacted, That if any person or per-  Penalty for not
taking out a lisons shall exercise or carry on any trade or business hereinafter cense.
mentioned for the exercising or carrying on of which trade or
business a license is required by this act, without taking out such
license as in that behalf required, he, she, or they shall, for every
such offence, respectively, forfeit a penalty equal to three times
the amount of the duty or sum of money imposed for such
license, one moiety thereof to the use of the United States, the Moiety to in.
other moiety to the use of the person who, if a collector, shall former.
first discover, and if other than a collector, shall first give information of the fact whereby said forfeiture was incurred.
SEC. 60. And be it further enacted, That in every license to Details of the libe taken out under or by authority of this act shall be contained cense.
and set forth the purpose, trade, or business for which such license
is granted, and the true name and place of abode of the person




26                              EXCISE TAX.
or persons taking out the same; if for a rectifier, the quantity
of spirits authorized to be rectified; if by a peddler, whether
authorized to travel on foot, or with one, or two, or more horses,
the time for which such license is to run, and the true date or
time of granting such license, and (except in the case of auctioneers and peddlers) the place at which the trade or business
Proviso.    for which such license is granted shall be carried on: Provided,
That a license granted under this act shall not authorize the
person or persons, association or corporation mentioned therein
to exercise or carry on the trade or business specified in such
license in any other place than that mentioned therein, but nothing
herein contained shall prohibit the storage of goods, wares, or
merchandise in other places than the place of business.
License for each    SEC. 61. And be it further enacted, That in every case where
trade a person carries on.      more than one of the pursuits, employments, or occupations, hereinafter described, shall be pursued or carried on in the same place
by the same person at the same time, except as therein mentioned,
license must be taken out for each according to the rates severally
prescribed.
Auctioneers not    SEC. 62. And be it further enacted, That no auctioneer shall be
to sell at private
sale.         authorized by virtue of his license as such auctioneer to sell any
goods or other property at private sale; and if any such person
shall sell any such goods or commodities, as aforesaid, otherwise
than by auction, without having taken out such license as aforesaid for that purpose, he or she shall be subject and liable to the
TPenalty.    penalty in that behalf imposed upon persons dealing in or retailing, trading, or selling any such goods or commodities without
license, notwithstanding any license to him or her before granted,
as aforesaid, for the purpose of exercising or carrying on the trade
or business of an auctioneer, or selling any goods or chattels,
lands, tenements, or hereditaments by auction, anything herein contained to the contrary notwithstanding: Provided, always, That
where such goods or commodities as aforesaid are the property
of any person or persons duly licensed to deal in or retail, or trade
in, or sell the same, such person or persons having made lawful
entry of his, her, or their house or premises for such purpose, it
May sell for a li- shall and may be lawful for any person exercising or carrying on
censed trader.   the trade or business of an auctioneer, or selling any goods or
chattels, lands, tenements, or hereditaments, by auction as aforesaid, being duly licensed for that purpose, to sell such goods or
commodities as aforesaid, at auction, for and on behalf of such
person or persons, and upon his, her, or their entered house or
premises, without taking out a separate license for such sale.
Not to apply to The provisions of this section shall not apply to judicial or execusales by executive
officers, &c.    tive officers making auction sales by virtue of any judgment
or decree of any court, nor public sales made by executors and
administrators.
Executors, &c.,   SEC. 63. And be it further enacted, That upon the death of
nder license otraf any person or persons licensed under or by virtue of this act, or
deceased person.  upon the removal of any such person or persons from the house
or premises at which he, she, or they were authorized by such
license to exercise or carry on the trade or business mentioned in
such license, it shall and may be lawful for the person or persons
Endorsement of authorized to grant licenses to authorize and empower, by indorselicense required.  ment on such license, or otherwise, as the Commissioner of Internal
Revenue shall direct, the executors or administrators, or the wife
or child of such deceased person, or the assignee or assigns of




EXCISE TAX.                                 217
such person or persons so removing as aforesaid, who shall be
possessed of and occupy the house or premises before used for such
purpose as aforesaid, in like manner to exercise or carry on the
same trade or business mentioned in such license, in or upon
the same house or premises at which such person or persons as
aforesaid deceased, or removing as before mentioned, by virtue
of such license to him, her, or them, in that behalf granted, before exercised or carried on such trade or business for or during
the residue of the term for which such license was originally
granted, without taking out any fresh license or payment of any
additional duty, or any fee thereupon for the residue of such term,
and until expiration thereof: Provided, always, That a fresh New entry of
entry of the premises at which such trade or business shall con- premises  to be
tinue to be so exercised or carried on as aforesaid shall thereupon
be made by and in the name or names of the person or persons to
whom such authority as aforesaid shall be granted.
SEC. 64. And be it further enacted, That on and after the first  Cost of licenses
day of August, eighteen hundred and sixty-two, for each license after Aug. 1, 1862.
granted the sum herewith stated shall be respectively and annually paid. Any number of persons carrying on such business in Who may act
copartnership may transact such business at such place under uder a license.
such license, and not otherwise.
1. Bankers shall pay one hundred dollars for each license. Bankers, $100.
Every person shall be deemed a banker within the meaning of
this act who keeps a place of business where credits are opened  Who are bankin favor of any person, firm, or corporation, by the deposit or ers.
collection of money or currency, and the same, or any part
thereof, shall be paid out or remitted upon the draft, check, or
order of such creditor, but not to include incorporated banks or
other banks legally authorized to issue notes as circulation, nor
agents for the sale of merchandise for account of producers or
manufacturers.
2. Auctioneers shall pay twenty dollars for each license. Every Auctioneers, $20.
person shall be deemed an auctioneer within the meaning of this
act whose occupation it is to offer property for sale to the highest who are aucor best bidder.                                                   tioneers.
3. Wholesale dealers in liquors of any and every description,  Wholesale dealincluding distilled spirits, fermented liquors, and wines of all ers in liquors,&c.,
kinds, shall pay one hundred dollars for each license.  Every
person, other than the distiller or brewer, who shall sell or offer
for sale any such liquors or wines in quantities of more than Who are whole.
three gallons at one time, to the same purchaser, shall be regarded sale dealers.
as a wholesale dealer in liquors within the meaning of this act.
4. Retail dealers in liquors, including distilled spirits, fermented  Retail dealers in
liquors, and wines of every description, shall pay twenty dollars liquors, $20.
for each license. Every person who shall sell or offer for sale Who are retail
such liquors in less quantities than three gallons at one time, to dealers.
the same purchaser, shall be regarded as a retail dealer in liquors  A license wthoill
under this act.  But this shall not authorize any spirits, liquors, liquor to be drank
wines, or malt liquors, to be drank on the premises.              on the premises.
5. Retail dealers shall pay ten dollars for each license. Every All retail dealperson whose business or occupation is to sell, or offer to sell, gro- ers, $10.
ceries, or any goods, wares, or merchandise, of foreign or domestic
production, in less quantities than a whole original piece or pack- Who are retail
age at one time, to the same person, (not including wines, spirit- dealers.
uous or malt liquors, but not excluding drugs, medicines, cigars,
snuff, or tobacco,) shall be regarded as a retail dealer under this act.




28                               EXCISE  TAX.,Wholesae deal-    6. Wholesale dealers shall pay fifty dollars,for each license.
Every person whose business or occupation is to sell, or offer to
Who are whole- sell, groceries, or any goods, wares, or merchandise, of foreign or
domestic production, by one or more original package or piece at
one time, to the same purchaser, not including wines, spirituous
or malt liquors, shall be deemed a wholesale dealer under this act;
Do not require but having taken out a license as a wholesale dealer, such person
license to retail.  may also sell, as aforesaid, as a retailer.
7. Pawnbrokers shall pay fifty dollars for each license. Every
Pawnbrokers,  person whose business or occupation is to take or receive, by way
of pledge, pawn, or exchange, any goods, wares, or merchandise,
Who are such.  or any kind of personal property whatever, for the repayment or
security of money lent thereon, shall be deemed a pawnbroker
under this act.
Rectifiers, under    8. Rectifiers shall pay twenty-five dollars for each license to
500 barrels, $25.  rectify any quantity of spirituous liquors, not exceeding five hundred barrels or casks, containing not more than forty gallons to
each barrel or cask of liquor so rectified; and twenty-five dollars
Everyadditional additional for each additional five hundred such barrels, or any
500 barrels, $25.  fractional part thereof.  Every person who rectifies, purifies, or
refines spirituous liquors or wines by any process, or mixes disfiho are recti- tilled spirits, whiskey, brandy, gin, or wine, with any other materials for sale under the name of whiskey, rum, brandy, gin, wine,
or any other name or names, shall be regarded as a rectifier under
this act.
Distillers, $50.  9. Distillers shall pay fifty dollars for each license, and every
person or copartnership who distils or manufactures spirituous
Who are such.  liquors for sale shall be deemed a. distiller under this act: Provided, That any person or copartnership distilling or manufacUnder 800 bar- turing less than three hundred barrels per year shall pay twentyProviso.     five dollars for a license.  And provided, further, That no license
Still of druggist shall be required for any still, stills, or other apparatus used by
and chemist excepted.        druggists and chemists for the recovery of alcohol for pharmaceutical and chemical purposes which has been used in those
Distillers of ap- processes. And provided, further, That distillers of apples and
pes 50.d peches peaches,  distilling or manufacturing less than one hundred and
fifty barrels per year from the same, shall pay twelve and onehalf dollars for a license for that purpose, and for a greater quantity as other distillers.
Brewers, $50.    10. Brewers shall pay fifty dollars for each license.  Every
person who manufactures fermented liquors of any name or deWho are brew- scription, for sale, from malt, wholly or in part, shall be deemed
er s.          a brewer under this act: Provided, That any person who manueUnder 500 bar- factures less than five hundred barrels per year shall pay the sum
rels, $25.  of twenty-five dollars for a license.
Hotels, inns, and    11. Hotels, inns, and taverns shall be classified and rated actaverns, classified. cording to the yearly rental, or, if not rented, according to the
estimated yearly rental of the house and property intended to be
occupied for said purposes, as follows, to wit: All cases where the
rent or the valuation of the yearly rental of said house and propFirst class, $200. erty shall be ten thousand dollars or more shall constitute the first
class, and shall pay two hundred dollars for each license; where
the rent or the valuation of the yearly rental shall be five thousand
Second   class, dollars and less than ten thousand dollars, the second class, and
$100.          shall pay one hundred dollars for each license; where the rent or
the valuation of the yearly rental shall be twenty-five hundred
Tbirdclass, $75. dollars and less than five thousand dollars, the third class, and




EXCISE TAX.                                  29
shall pay seventy-five dollars for each license; where the rent or
the valuation of the yearly rental shall be one thousand dollars
and less than twenty-five hundred dollars, the fourth class, and  Fourth  clas,
shall pay fifty dollars for each license; where the rent or the $50.
valuation of the yearly rental shall be five hundred dollars and
less than one thousand dollars, the fifth class, and shall pay  Fifth class, $25.
twenty-five dollars for each license; where the rent or the valuation of the yearly rental shall be three hundred dollars and less
than five hundred dollars, the sixth class, and shall pay fifteen  Sixth class, $15.
dollars for each license; where the rent or the valuation of the
yearly rental shall be one hundred dollars and less than three
hundred dollars, the seventh class, and shall pay ten dollars for  Seventh  class,
each license; where the rent or the valuation of the yearly rental $10
shall be less than one hundred dollars, the eighth class, and shall Eighth class. $5.
pay five dollars for each license. Every place where food and
lodging are provided for and furnished to travellers and sojourn-  What is ar hotel
ers, in view of payment therefor, shall be regarded as a hotel, inn inn, or taver
or tavern under this act.  All steamers and vessels upon waters  Steamers  and
vessels carrying
of the United States, on board of which passengers or travellers passengers, $25.
are provided with food or lodging, shall be required to take out a
license of the fifth class, as aforesaid, under this act. The rental
or estimated rental shall be fixed and established'by the assessor
of the proper district at its proper value, but at not less than the
actual rent agreed on by the parties: Provided, That if there be  Penalty.
any fraud or collusion in the return of actual rent to the assessor,
there shall be a penalty equal to double the amount of licenses
required by this section, to be collected as other penalties under
this act are collected.
12. Eating(-houses shall pay ten dollars for each license. Every  Eating-houses,
place where food or refreshments of any kind are provided for $1.
casual visitors and sold for consumption therein shall be regarded  What are eatingas an eating-house under this act.  But the keeper of any eating-.
house having taken out a license therefor shall not be required to No license as a
confectioner needtake out a license as a confectioner, anything in this act to the con- confectioner needtrary notwithstanding.
13. Brokers shall pay fifty dollars for each license. Any per- Brokers, $50.
son whose business is to purchase or sell stocks, coined money,
bank notes, or other securities for themselves or others, or who  Who is a broker.
deals in exchanges relating to money, shall be regarded a broker
under this act.
14. Commercial brokers shall pay fifty dollars for each license.  Commercial broAny person or firm, except one holding a license as wholesale 
dealer or banker, whose business it is, as the agent of others, to
purchase or sell goods, or seek orders therefor, in original or un-  Who are coker
broken packages, or produce, or to manage business matters for
the owners of vessels, or for the shippers or consignors of freight
carried by vessels, or whose business it is to purchase, rent, or  Agents, &c.
sell real estate for others, shall be regarded a commercial broker
under this act.
15. Land warrant brokers shall pay twenty-five dollars for each  Land  warrant
license.  Any person shall be regarded as a land warrant broker brokers, $25.
within the lmeaning of this act who makes a business of buying  Whoisone.
and selling land warrants, and of furnishing them  to settlers or
other persons under contracts to have liens upon the land procured by means of them according to the value agreed on for the
warrants at the time they are furnished.
16. Tobacconists shall pay ten dollars for each license.  Any,1Tobacconist
3




30                                 EXCISE  TAX.
cWho is a tobac- person whose business it is to sell, at retail, cigars, snuff, or tobacco
in any form, shall be regarded a tobacconist under this act.  But
Wholesale  and wholesale and retail dealers, and keepers of hotels, inns, taverns,
retail dealers aned having taken out a license therefor, shall not be required to take
hotel keepers need
no license to sell. out a license as tobacconists, anything in this act to the contrary
notwithstanding.
Theatres, $100.  17. Theatres shall pay one hundred dollars for each license.
Every edifice erected for the purpose of dramatic or operatic repWhat are the- resentations, plays, or performances, and not inciuding halls rented
or used occasionally for concerts or theatrical representations, shall
be regarded as a theatre under this act.
Circuses, $50.   18. Circuses shall pay fifty dollars for each license.  Every
building, tent, space, or area where feats of horsemanship or acroWhat is a circus. batic sports are exhibited, shall be regarded as a circus under this
act.
Jugglers, $20.   19. Jugglers shall pay for each license twenty dollars.  Every
person who performs by sleight of hand shall be regarded as a
juggler under this act.  The proprietors or agents of all other
Public  exhibi- public exhibitions or shows for money, not enumerated in this
tions.         section, shall pay for each license ten dollars: Providcd, That
License for each no license procured in one State shall be held to authorize exhiState.     bitions in another State; and but one license shall be required
under this act to authorize exhibitions within any one State.
d0. Bowling-alleys    2and billiard rooms shall pay according to
and billiard tables,
$5 per table.  the number of alleys or tables belonging to or used in the building or place to be licensed.  When not exceeding one alley or
table, five dollars for each license; and when exceeding one alley
or table, five dollars for each additional alley or table.  Every
What are bow- place or building where bowls are thrown or billiards played, and
ling-alleys.
open to the public with or without price, shall be lregardced as a
bowling-alley or billiard room, respectively, under this act.
Confectioners,   21. Confectioners shall pay ten dollars for each license.  Every
$10.
person who sells at retail confectionery, sweetmeats, comfits, or
Who are confec- other confects, in any building, shall be regarded as a confectioner
tioners.       under this act.  But wholesale andI retail dealers, having, taken out
a license therefor, shall not be required to take out a license as
confectioner, anything in this act to the contrary notwithstanding.
Horse.dealers,   22. tIorse-dealers shall pay for each license the sum  of ten
$10.           dollars.  Any person whose business it is to buy and sell horses
or mules shall be regarded a horse-dealer under this act.  Providled, That if such horse-dealer shall have taken out a license as
a livery stable keeper no new license shall be required.
Livery  stable    23. Livery stable keepers shall pay tell dollars for each license.
keeperls, 10.  Any person whose occupation or business is to keep horses for
hire or to let shall be regarded as a livery stable keeper under this
act.
Ca'ttle broters,    24. Cattle brokers shall pay for each license the sum  of'ten
dollars.  Any person whose business it is to buy and sell and
Who is one.    deal in cattle, hogs, or sheep, shall be considered as a cattle
broker.
Tallo~w-chandlers    25. Tallow-chandlers  and  soap-makers shall pay  for each
and soap-makers,
$10.           license the sum of ten dollars.  Anlly person whose business it is
to make or manufacture candles or soap shall be regarded a tallow-chandler and soap-maker under this act.
Coal-ail distil-    26. Coal-oil distillers shall pay for each license the sum of fifty
ers    i $ til. dollars.  Any person who shall refine, produce, or distil crude
ler.           pel)trolcln or reck oil, or crude coal oil, or crude oil made of




EXCISE TAX.                                   31
asphaltum, shale, peat, or other bituminous substances, shall be
regarded a coal-oil distiller under this act.
27. Peddlers shall be classified and rated as follows, to wit:  Peddlers
when travelling with more than two horses, the first class, and  First class, $20.
shall pay twenty dollars for each license; when travelling with
two horses, the second class, and shall pay fifteen dollars for each  Second  class,
license; when travelling with one horse, the third  class, and  5.Third class, $10.
shall pay ten dollars for each license; when travelling on foot, the
fourth class, and shall pay five dollars for each license.  Any per-  Fourth class, $5.
son, except persons peddling newspapers, Bibles, or religious
tracts, who sells or offers to sell, at retail, goods, wares, or other  Who are pedcommodities, travelling from place to place, in the street, or through dlers
different parts of the country, shall be regarded a peddler under
this act: Provided, That any peddler who sells, or oflfers to sell,
dry goods, foreign and domestic, by one or more original packages  By pieceorpackor pieces, at one time, to the same person or persons, as aforesaid, age, $50.
shall pay fifty dollars for each license. And any person who
peddles jewelry shall pay twenty-five dollars for each license:  Jewelry, $25.
Proided, That manufacturers and producers of agricultural tools  Proviso.
and implements, garden seeds, stoves, and hollow ware, brooms,
wooden ware, and powder, delivering and selling at wholesale any
of said articles, by themselves or their authorized agents at places
other than the place of manufacture, shall not be required, for any
sale thus made, to take out any additional license therefor.
28. Apothecaries shall pay ten dollars for each license. Every $Apothecaries,
person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, and  Who require a
sold, shall be regarded an apothecary under this act.  But wholesale and retail dealers, who have taken out a license therefor, shall
not be required to take olt a license as apothecary, anything in
this act to the contrary notwithstanding.
29. Manufacturers shall pay ten dollars for each license.  Any   Ianufactifrers,
person or persons, firmls, comlpanies, or corporations, who shall $10.
manufltcture     by hand or machinery, and offer for sale any goods,  Who are manuwares, or merchandise, exceeding annually the sum of one thousand dollars, shall be regarded a manufacturer under this act.
30. Photographers shall pay ten dollars for each license when  Photographers,
the receipts do not exceed five hundred dollars; when over five $10to25.
hundred. dollars and under one thousand dollars, fifteen dollars;
when over one tIlousand dollars, twventy-five dollars.' Any person
or persons whlo Bmake for sale photographs, alabrotYpes, daguerre-  who require a
otypes, or pictures on glass, metal, or paper, by the action of license.
light, shall be regarded a photographer under this act.
31. Lawyers shall pay ten dollars for each license.  Every   Lawyers, $10.
person whose business it is, for fee or reward, to prosecute or
defend causes in any court of record or other judicial tribunal of
the United States or of any of the States, or give advice in relation to causes or matters pending therein,'s!hall be deemed to be a
lawyer within the meaning of this act.
32. Physicians, sur geons, and dentists shall pay ten dollars for  Physicians, sureach license.  Every person (except apothecaries) whose business tists,$on  denit is, for fee and reward, to prescribe remedies or perform  surgical
operations for the cure of any bodily disease or ailing, shall be  who are physideemed a physician, surgeon, or dentist, as the case may be, within cians.
the meaning of this act.
33. Claim  agents and agents for procuring patents shall pay   Claim and patten dollars for each license.  Every person whose business it is




32                              EXCISE TAX.
to prosecute 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, under this act.
License not rer    SEC. 65. And be it further enacted, That where the annual
cases of apotheca- gross receipts or sales of any apothecaries, confectioners, eatingaties, congfectioners, houses, tobacconists, or retail dealers, shall not exceed the sum
tobacconists.    of one thousand dollars, such apothecaries, confectioners, eatinghouses, and retail dealers shall not be required to take out or pay
for license, anything in this act to the contrary notwithstanding;
the amount or estimated amount of such annual sales to be ascertained or estimated in such manner as the Commissioner of Internal Revenue shall prescribe, and so of all other annual sales or receipts, where the rate of the license is graduated by the amount of
sales or receipts.
License not re-    SEC. 66. And be it further enacted, That nothing contained in,qnired to sell goods
qat place of manu- the preceding sections of this act, laying duties on licenses, shall
facture.      be construed to require a license for the sale of goods, wares, and
merchandise made or produced and sold by the manufacturer or
producer at the manufactory or place where the same is made or
produced; to vintners who sell, at the place where the same is
Nor of apotheca- made, wine of their own growth; nor to apothecaries, as to wines
ries.         or spirituous liquors which they use exclusively in the preparation or making up of medicines for sick, lame, or diseased perNor physicians. sons; nor shall the provisions of paragraph number twenty-seven
extend to physicians who keep on hand medicines solely for the
purpose of making up their own prescriptions for their own
patients.
be against State    SEC. 67. And be it further enacted, That no license hereinlaws.         before provided for, if granted, shall be construed to authorize the
commencement or continuation of any trade, business, occupation,
or employment therein mentioned, within any State or Territory
of the United States in which it is or shall be specially prohibited
by the laws thereof, or in violation of the laws of any State or TerState may tax for ritory: Provided, Nothing in this act shall be held or construed
State purposes. SO as to prevent the several States, within the limits thereof, from
placing a duty, tax, or license, for State purposes, on any business
matter or thing on which a duty, tax, or license is required to be
paid by this act.
Manufactures,   MANUFACTURES, ARTICLES, AND  PRODUCTS.
&c.
SPECIFIC AND AD VALOREM DUTY.
SEC. 68. And be it further enacted, That on and after the first
day of August, eighteen hundred and sixty-two, every individual,
partnership, firm, association, or corporation, (and any word or
words in this act indicating or referring to person or persons shall
be taken to mean and include 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:
Manufacturer to    First. Before commencing, or, if already commenced, before
filrnish list in 30
days.to assessor.  continuing, any such manufacture for which he, she, or they may
be liable to be assessed, under the provisions of this act, and
which shall not be differently provided for elsewhere, within thirty
days after the date when this act shall take effect, he, she, or they
shall furnish to the assistant assessor a statement, subscribed and




EkCISE TAX.                                 33
sworn to, or affirmed, setting forth the place where the manufacture is to be carried on, 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.
Second. He shall within ten days after the first day of each and To make monthevery month, after the day on which this act takes effect, as here- ducts and salesp
inbefore mentioned, or on or before a day prescribed by the Commissioner of Internal Revenue, make return 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.
Third. All such returns, statements, descriptions, memoranda,  Reuturns made
oaths and affirmations, shall be in form, scope, and detail as may
be prescribed, from time to time, by the Commissioner of Internal
Revenue.
SEC. 69. And be it further enacted, That upon the amounts,
quantities, and values of produce, goods, wares, merchandise, and
articles manufactured and sold, or delivered, hereinafter enumerated, the manufacturer thereof, whether manufactured for himself
or for others, shall pay to the collector of internal revenue
within his district, monthly, or on or before a day to be prescribed mDuties tobe paid
by the Commissioner of Internal Revenue, the duties on such  onthly.
manufactures: Provided, That when thread is manufactured and
sold or delivered exclusively for knitted fabrics, or for weaving or Knitting thread.
spooling, as provided for in the seventy-fifth section of this act,
the duties shall be assessed on the articles finished and prepared  How assessed.
for use or consumption to the party so finishing or preparing the
same, and any party so finishing or preparing any cloth or other  Who isthemanfabrics of cotton, wool, or other materials, whether imported or ufacturer.
otherwise, shall be considered the manufacturer thereof for the
purposes of this act; and for neglect to pay such duties within  Duties to be paid
ten days after demand, either personal or written, left at his, her, in ten days.
or their house or place of business, or manufactory, the amount  Penalty.
of such duties may be levied upon the real and personal property
of any such manufacturer. And such duties, and whatever shall
be the expenses of levy, shall be a lien from the day prescribed
by the commissioner for their payment aforesaid, in favor of the
United States, upon the said real and personal property of such
manufacturer, and such lien may be enforced by distraint, as
provided in the general provisions of this act: And provided,
further, That in all cases of goods manufactured, in whole or in    Manufacturer
paying the duty
part, upon commission, or where the material is furnished by one may have lien on
party and manufactured by another, if the manufacturer shall be goods.
required to pay under 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 manufactured goods: And provided,
further, That the taxes on all articles manufactured and sold, in
pursuance of contracts bona fide made before the passage of this
act, shall be paid by the purchasers thereof, under regulations to
be established by the Commissioner of Internal Revenue.
SEC. 70. And be it further enacted, That for neglect or refusal Proceedings for
to pay the duties provided by this act on manufactured articles, torpay duties.
as aforesaid, the goods, wares, and merchandise manufactured and




34 4                            EXCISE TAX.
Forfeit.    unsold by.such manufacturer shall be forfeited to the United States,
and may be sold or disposed of for the benefit of the same, in
manner as shall be prescribed by the Commissioner of Internal
Revenue, under the direction of the Secretary of the Treasury.
In such case the collector or deputy collector may take possession
Seizure.    of said articles, and may maintain such possession in the premises
and buildings where they may have been manufactured, or deposited, or may be. He shall summon, giving notice of not less
than two nor more than ten days, the parties in possession of said
goods, enjoining them to appear before the assessor, or assistant
assessor, at a day and hour in such summons fixed, then and there
Proceedings.  to show cause, if any there be, why, for such neglect or refusal,
such articles should not be declared forfeited to the United States.
Such persons or parties interested shall be deemed to be the manufacturers of the same, if the articles shall be at the time of taking
such possession upon the premises where manufactured; if they
shall at such time have been removed from the place of manufacture, the parties interested shall be deemed to be the person in
whose custody or possession the articles shall then be.  Such
summons shall be served upon such 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 shall adjudge the summons
and notice, service and return of the same to be sufficient, the said
articles shall be declared forfeit, and shall be sold, disposed of, or
turned over 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: Provided,
Surplus,  how That the proceeds of the sale of said articles, if any there be after
deducting the duties thereon, together with the expenses of summons, advertising, and sale, or the excess of the value bf said
articles, after deducting the duties and expenses accrued thereon
when turned over to the use of any department of the government,
shall be refunded and paid to the manufacturer, or to the person
in whose custody or possession the articles were when seized.
The Commissioner of Internal Revenue, with the approval of the
Secretary of the Treasury, may review any such case of forfeiture
and do justice in the premises. If the forfeiture shall have been
wrongly declared, and sale made, the 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 return of seizures so forfeited shall be made to the Commissioner of Internal Revenue
by the collector or deputy collector who shall make any such
seizure. Articles which the collector may adjudge perishable may
be sold or disposed of before declaration of forfeiture. Said sales
shall be made at public auction, hnd notice thereof shall be given
in the same manner as is provided in this section in case of forfeiture.
SEC. 71. And be it further enacted, That any violation of, or




EXCISE TAX.                                  3 5
refusal to comply with, the provisions of the sixty-eighth section  Penalty for violation of 68th secof this act, shall be good cause for seizure and forfeiture, sub- tion.
stantially in manner as detailed in the section next preceding this,
of all manufactured articles liable to be assessed under the provisions of this act, and not otherwise provided for; and such violation
or refusal to comply shall further make any party so violating
or refusing to comply liable to a fine of five hundred dollars, to
be recovered in manner and form as provided in this act.
SEC. 72. And be it further enacted, That in case of the manu-  Assistant assesfacture and sale or delivery of any goods, wares, merchandise, or tics ts sertdain
articles as hereinafter mentioned, without compliance on the part cases.
of the party manufucturing the same with all or any of the requirements and regulations prescribed in this act in relation
thereto, the assistant assessor may, upon such information as he
may have, assume and estimate the amount and value of such
manufactures, and upon such assumed amount assess the duties,
and said duties shall be collected in like manner as in 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.
SEc. 73. And be it farther enacted, That all goods, wares, and      Manufactures
merchandise, or articles manufactured or made by any person or for consumptiong
persons not for sale, but for his, her, or their own use or con- exempt.
sumption, and all goods, wares, and  merchandise, or  articles
manufactured or made and sold, except spirituous  and  malt
liquors, and manufactured tobacco, where the annual product shall
not exceed the sum of six hundred dollars, shall be and are exempt
from  duty: Provided, That this shall not apply to any business  Proviso.
or transaction where one party furnishes the materials, or any part
thereof, and employs another party to manufacture, make, or finish
the goods, wares, and merchandise or articles, paying or promising
to pay therefor, and receiving the goods, wares, and merchandise
or articles.
SEc. 74. 12And be it further enacted, That the value and quan-  Value and quantity of the goods, wares, and merchandise required to be stated, tity of goods estias aforesaid, and subject to an ad valorem duty, shall be estimated sales.
by the actual sales made by the manufacturer, or by his, her, or
their agent, or person or persons acting in his, her, or their behalf;
and where such goods, wares, and merchandise have been removed for consumption, or for delivery to others, or placed on  For consumption
shipboard, or are no longer within the custody and control of the by market value.
manufacturer or manufacturers, or his or their agent, not being in
his, ber, or their factory, store or warehouse, the value shall be
estimated by the average of the market value of the like goods,
wares, and merchandise, during the time when the same would
have become liable to and charged with duty.
SEc. 75. 7 And  e it further enacted, That from and after the  Dutiesonmanu.
said  first day of August, eighteen hundred and sixty-two, upon
the articles, goods, wares, and merchandise, hereinafter mentioned,
which shall thereafter be produced and sold, or be manufactured
or made and sold, or removed for consumption, or for delivery to
others than agents of the manufacturer or producer within the
United States or Territories thereof, there shall be levied, collected, and paid the following duties, to be paid by the producer
or manufacturer thereof, that is to say:
On candles, of whatever material made, three per centum  ad  Candles.
valorem;




36                              EXCISE TAX.
Mineral coals.  On all mineral coals, except such as are known in the trade as
pea coal and dust coal, three and a half cents per ton: Provided, That for all contracts of lease of coal lands made before the first day of April, eighteen hundred and sixty-two,
the lessee shall pay the tax.
Oils.       On lard oil, mustard-seed oil, linseed oil, and on all animal or
vegetable  oils not exempted nor provided  for elsewhere,
whether pure or adulterated, two cents per gallon: Provided, That red oil or oleic acid, produced in the manufacture
of candles, and used as a material in the manufacture of soap,
paraffine, whale and fish oil, shall be exempted from this
duty;
Gas.        On gas, illuminating, made of coal, wholly or in part, or any
other material, when the product shall be not above five
hundred thousand cubic feet per month, five 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, ten cents per one thousand cubic feet; when
the product shall be above five millions, fifteen cents per one
thousand cubic feet; and the general average of the monthly
product for the year preceding the return required by this
act shall regulate the rate of duty herein imposed; and where
any gas company shall not have been in operation for the
year next preceding the return as aforesaid, then the rate
shall be regulated upon the estimated average of the monthly
product: Provided, That the product required to be returned
by this act shall be understood to be the product charged
in the bills actually rendered by any gas company during
Companies  to    the month preceding the return, and all gas companies are
charge tax.       hereby authorized to add the duty or tax imposed by this act
to the price per thousand cubic feet on gas sold: Provided,
further, That all gas furnished for lighting street lamps, and
not measured, and all gas made for and used by any hotel,
inn, tavern, and private dwelling-house, shall be subject to
duty, and may be estimated; and if the returns in any case
shall be understated or under estimated, it shall be the duty
of the assistant assessor of the district to increase the same
as he shall deem just and proper: And provided, further,
Coal tar exempt.  That coal tar produced in the manufacture of illuminating
gas, and the products of the redistillation of coal tar thus
produced, shall be exempt from  duty: And provided, further, That gas companies so located as to compete with each
other shall pay the rate imposed by this act upon the company having the largest production.
Coal oil.   On coal illuminating oil, refined, produced by the distillation of
coal, asphaltum, shale, peat, petroleum, or rock oil, and all
other bituminous substances used for like purposes, ten cents
Refined coal oil.  per gallon: Provided, That such oil refined and produced
by the distillation of coal exclusively shall be subject to
pay a duty of eight cents per gallon, anything in this act to
the contrary notwithstanding:  And provided, further, That
distillers of coal oil shall be subject to all the provisions of
this act hereinbefore set forth and specified applicable to distillers of spirituous liquors, with regard to licenses, bonds,
returns, and all other provisions designed for the purpose of
ascertaining the quantity distilled, and securing the payment
of duties, so far as the same may, in the judgment of the




EXCISE TAX.                              37
Commissioner of Internal Revenue, and under regulations
prescribed by him, be necessary for that purpose.
On ground coffee, and all preparations of which coffee forms a  Grounda coffee.
part, or which is prepared for sale as a substitute for coffee,
three mills per pound;
On ground pepper, ground mustard, ground pimento, ground  Ground spices.
cloves, ground cassia, and ground ginger, and all imitations
of the same, one cent per pound;
On sugar, refined, whether loaf, lump, granulated, or pulverized, Refined sugar.
two mills per pound;
On sugar, refined or made from molasses, sirup of molasses, melado or concentrated melado, two mills per pound;
On all brown, Muscovado, or clarified sugars produced directly  Brown sugar, &c.
from the sugar cane, and not from sorghum or imphee, other
than those produced by the refiner, one cent per pound;
On sugar candy and all confectionery, made wholly or in part of  Sugar candy.
sugar, one cent per pound;
On chocolate, and cocoa prepared, one cent per pound;          Chocolate.
On saleratus and bicarbonate of soda, five mills per pound;    Saleratus.
On starch, made of potatoes, one mill per pound; made of corn  Starch.
or wheat, one and a half mills per pound; made of rice or
any other material, four mills per pound;
On tobacco, cavendish, plug, twist, fine cut, and manufactured of  Tobacco.
all descriptions, (not including snuff, cigars, and smoking tobacco prepared with all the sterns in, or made exclusively of
stems,) valued at more than thirty cents per pound, fifteen
cents per pound; valued at any sum not exceeding thirty
cents per pound, ten cents per pound;
On smoking tobacco prepared with all the stems in, five cents per
pound;
On smoking tobacco made exclusively of stems, two cents per
pound;
On snuff manufactured of tobacco, ground dry or damp, of all de- Snuff.
scriptions, twenty cents per pound;
On cigars, valued at not over five dollars per thousand, one dollar  Cigars.
and fifty cents per thousand;
On cigars, valued at over five and not over ten dollars per thousand, two dollars per thousand;
On cigars, valued at over ten and not over twenty dollars per
thousand, two dollars and fifty cents per thousand;
On cigars, valued at over twenty dollars per thousand, three dollars and fifty cents per thousand;
On gunpowder, and all explosive substances used for mining,  Gunpowder.
blasting, artillery, or sporting purposes, when valued at
eighteen cents per pound or less, five mills per pound; when
valued at above eighteen cents per pound, and not exceeding
thirty cents per pound, one cent per pound; and when valued
at above thirty cents per pound, six cents per pound;
On white lead, twenty-five cents per one hundred pounds;       White lead.
On oxide of zinc, twenty-five cents per one hundred pounds;    Oxide of zinc.
On sulphate of barytes, ten cents per one hundred. pounds:  Sulphate of baProvided, That white lead, oxide of zinc, and sulphate of ba- rytes.
rytes, or any one of them, shall not be subject to any addi- barytedmixnedwith
tional duty in consequence of being mixed or ground with lin- oil
seed oil, when the duties upon all the materials so mixed or
ground shall have been previously actually paid




38                             EXCISE TAX.
Paints and col- On all paints and painters' colors, dry or ground in oil, or in
ors.
paste with water, not otherwise provided for, five per centumn
ad valorem;
Clock  move- On clock movements made to run one day, five cents each; made
ments.
to run more than one day, ten cents each;
Pins.       On pins, solid head or other, five per centum ad valorem;
Umbrellas and On umbrellas and parasols made of cotton, silk, or other material,
parasols.        five per centum ad valorem;
Screws.     On screws, commonly called wood screws, one and a half cent per
pound;
Iron.       On railroad iron and all other iron advanced beyond slabs, blooms,
or loops, and not advanced beyond bars or rods, and band,
hoop, and sheet iron, not thinner than number eighteen wiregauge, and plate iron not less than one-eighth of an inch in
thickness, one dollar and fifty cents per ton; on railroad iron,
re-rolled, seventy-five cents per toll; on band, hoop, and sheet
iron thinner than number eighteen wire-gauge, plate iron less
than one-eighth of an inch in thickness, and cut nails and
Proviso.        spikes, two dollars per ton: Provided, That bars, rods, bands,
hoops, sheets, plates, nails, and spikes, manufactured from
iron upon which the duty of one dollar and fifty cents has
been levied and paid, shall be subject only to a doty of fifty
cents per ton in addition thereto, anything in this act to the
contrary notwithstanding.  On stoves and hollow ware, one
dollar and fifty cents per ton of two thousand pounds; cast
iron used for bridges, buildings, or other permanent structures, one dollar per ton: Provided, That bar iron used for
like purposes shall be charged no additional duty beyond
the specific duty imposed by this act. On steel in ingots,
bars, sheets, or wire not less than one-fourth of an inch in
thickness, valued at seven cents per pound or less, four dollars per ton; valued at above seven cents per pound, and not
above eleven cents per pound, eight dollars per ton; valued
above eleven cents per pound, ten -dollars per ton;
Paper.      On paper of all descriptions, including pasteboard and binders'
boards, three per centum ad valorem;
Soap.       On soap, castile, palmi-oil, erasive, and soap of all other descriptions, white or colored, except soft soap and soap otherwise
provided for, valued not above three and a half cents per
pound, one mill per pound; valued at above three and a half
cents per pound, five mills per pound;
Fancy soap.   On soap, fancy, scented, honey, cream, transparent, and all descriptions of toilet and shaving soap, two cents per pound;
Salt.       On salt, four cents per one hundred pounds; 
Preserved fruits On pickles and preserved fruits, and on all preserved meats, fish,
and meats.        and shell-fish in cans or air-tight packages, five per centum
a1 valorem;
Glue and gela- On glue and gelatine of all descriptions, in the solid state, five
mills per pound;
Glue and ce- On glue and cement, made wholly or in part of glue, to be sold
ment.             in the liquid state, twenty-five cents per gallon;
Leather.    On patent or enamelled leather, five mills per square foot;
On patent Japanned split, used for dasher leather, four mills per
square foot;
On patent or enamelled skirting leather, one and a half cent per
square foot;




EXCISE TAX.                                 39
On all sole and rough or harness leather, made from  hides, imported east of the Cape of Good Hope, and all damaged
leather, five mills per pound;
On all other sole or rough leather, hemlock tanned, and harness
leather, seven mills per pound;
On all sole ort ough leather, tanned in whole or in part with oak,
one cent per pound;
On all finished or curried upper leather, made from leather tanned
in the interest of the parties finishing or currying such leather
not previously taxed in the rough, except calf skins, one cent
per pound;
On bend and butt leather, one cent per pound;
On offal leather, five mills per pound;
On oil-dressed leather, and deer skins dressed or smoked, two cents
per pound;
On tanned calf skins, six cents each;                              Calf skin.
On morocco, goat, kid, or sheep skins, curried, manufactured, or  Morocco, &c.
finished, four per centum ad valoremn: Provided, That the
price at which such skins are usually sold shall determine  Value, how detheir valule;                                                termined.
On horse and hog skins tanned and dressed, four per centum ad
valorem;
On American patent calf skins, five per centum ad valorem;         Calfskins.
On conducting hose of all kinds for conducting water or other  Conductig hose.
fluids, a duty of three per centum ad valoreln;
On wine, mad.e of grapes, five cents per gallon;                   Wine.
On varnish, made wholly or in part of gum copal or other gums  Varnish.
or substances, five per centum ad valorem;
On furs of all descriptions, when made up or manufactured, three  F ars.
per centum ad valorem;
On cloth and all textile or knitted or felted fabrics of cotton,  Cloth.
wool, or other materials, before the same has been dyed,
printed, bleached, or prepared in any other manner, a duty of
three per centum ad valorem: Provided, That thread or yarn  Threadandyarn.
manufactured and sold or delivered exclusively for knitted
faibrics, or for weaving, when the spinning and weaving for
the manufacture of cloth of any kind is carried on separately,
shall not be regarded as manufactures within the meaning of
this act; but all fabrics of cotton, wool, or other material,
whether woven, knit, or felted, shall be regarded as manufactures, and be subject to the duty, as above, of three per centum ad valorem;
On all diamonds, emeralds, and all other jewelry, a tax of three  Diamonds  and
per centum ad valorem;                                       jewelry.
On and after the first day of October, eighteen hundred and  Cotton.
sixty-two, there shall be levied, collected, and paid, a tax of
one-half of one cent per pound on all cotton held or owned
by any person or persons, corporation, or association of persons; and such tax shall be a lien thereon in the possession  Tax alien.
of any person whomsoever.  And further, if any person or
persons, corporations, or association of persons, shall remove,
carry, or transport the same from the place of its production
before said tax shall have been paid, such person or persons,
corporation, or association of persons, shall forfeit and pay
to the United States double the amount of such tax, to be
recovered in any court having jurisdiction thereof: Pro- Proviso.
vided, however, That the Commissioner of Internal Revenue




40                             EXCISE TAX.
is hereby authorized to make such rules and regulations as he
may deem proper for the payment of said tax at places different from that of the production of said cotton: And provided, further, That all cotton owned and held by any manufacturer of cotton fabrics on the first day [of] October,
eighteen hundred and sixty-two, and prior thereto, shall be
exempt from the tax hereby imposed;
Manufactures of On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute,
cotton, silk, &c.  India-rubber, gutta-percha, wood, willow, 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, not in this act otherwise provided for, a duty of
Cloths dyed, &c.    three per centum ad valorem: Provided, That on all cloths
dyed, printed, bleached, manufactured into other fabrics, or
otherwise prepared, on which a duty or tax shall have been
paid before the same were so dyed, printed, bleached, manu-'factured, or prepared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof:
Gloves, mittens,  And provided, further, That on all oil-dressed leather, and
deer skins dressed or smoked, manufactured into gloves, inittens, or other articles on which a duty or tax shall have been
paid before the same were so manufactured, the said duty or
tax of three per centum shall be assessed only upon the increased valuation thereof: And provided, further, That in
Duties, how to    estimating the duties upon articles manufactured when rebe estimated.     moved and sold at any other place than the place of manufacture, there shall be deducted from the gross amount of
sales the freight, commission, and expenses of sale actually
paid, and the duty shall be assessed and paid upon the net
Articles not re-    amount after the deductions as aforesaid: -And provided,
garded as within
the meaning of this    further, That printed books, magazines, pamphlets, newssection.          papers, reviews, and all other similar printed publications;
boards, shingles, and all other lumber and timber; staves,
hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork
handles; umbrella stretchers; pig iron, and iron not advanced
beyond slabs, blooms, or loops; maps and charts; charcoal;
alcohol made or manufactured of spirits or materials upon
which the duties imposed by this act shall have been paid;
plaster or gypsum; malt; burning fluid; printers' ink; flax
prepared for textile or felting purposes, until actually woven
or fitted into fabrics for consumption; all flour and meal
made from grain; bread and breadstuffs; pearl barley and
split peas; butter; cheese; concentrated milk; bullion, in
the manufacture of silverware; brick; lime; Roman cement;
draining tiles; marble; slate; building stone; copper, in ingots or pigs; and lead, in pigs or bars, shall not be regarded
as manufactures within the meaning of this act: Provided,
That whenever, by the provisions of this act, a duty is imposed upon any article removed for consumption or sale, it
shall apply only to such articles as are manufactured on or
after the first day of August, eighteen hundred and sixty-two,
and to such as are manufactured and not removed from the
place of manufacture prior to that date.




EXCISE TAX.                              41
AUCTION SALES.
SEc. 76. And be it further enacted, That on and after the first  Auction sales.
day of August, eighteen hundred and sixty-two, there shall be
levied, collected, and paid on all sales of real estate, goods, wares,
merchandise, articles, or things at auction, including all sales of
stocks, bonds, and other securities, a duty of one-tenth of one per
centum on the gross amount of such sales, and every auctioneer
making such sales, as aforesaid, shall at the end of each and every Make monthly
returns of gross
month, or within ten days thereafter, make a list or return to the amount of sale&
assistant assessor of the district of the gross amount of such
sales, made as aforesaid, with the amount of duty which has
accrued, or should accrue thereon, which list shall have annexed
thereto a declaration under oath or affirmation, in form and manner
as may be prescribed by the Commissioner of Internal Revenue,
that the same is true and correct, and shall at the same time, as
aforesaid, pay to the collector or deputy collector the amount of
duty or tax thereupon, as aforesaid, and in default thereof shall be  Penalty.
subject to and pay a penalty of five hundred dollars. In all cases
of delinquency in making said list or payment the assessment and
collection shall be made in the manner prescribed in the general
provisions of this act: Provided, That no duty shall be levied ono dubty levieed
under the provisions of' this section upon any sales by judicial or officers, &c.
executive officers making auction sales by virtue of a judgment or
decree of any court, nor to public sales made by executors or administrators.
CARRIAGES, YACHTS, BILLIARD-TABLES, AND
PLATE.
SEC. 77. And be it further enacted, That from and after the
first day of May, eighteen hundred and sixty-two, there shall be
levied, collected, and paid, by any person or persons owning, possessing, or keeping any carriage, yacht, and billiard-table, the several duties or sums of money set down in figures against the same
respectively, or otherwise specified and set forth in schedule
marked A.
SCHEDULE A.
CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE.
Duty.
Dolls. cts.
Carriage, gig, chaise, phieton, wagon, buggy-wagon, car-       carriages,
ryall, rockaway, on other like carriage, the body of     drawn by one
which rests upon springs of any description, kept
for use, and which shall not be exclusively employed
in husbandry or for the transportation of merchandise, and valued at seventy-five dollars or over, including the harness used therewith, when drawn by
one horse, one dollar,......    1 00
Carriages of like description drawn by two horses, and         Carriages, &c.,
any coach, hackney-coach, omnibus, or four-wheel         hodrawn by twore
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 exclusively
employed in husbandry or for the transportation of




42                               EXCISE TAX.
Duty.
Dolls. ct&
merchandise, valued at seventy-five dollars, and not
exceeding two hundred dollars, including the harness used therewith, drawn by two horses or more,
two dollars,.                                          2 00
Carriages of like description, when valued above two
hundred dollars, and not exceeding six hundred dollars, five dollars,......          5 00
Carriages of like description, valued above six hundred
dollars, ten dollars,......   10 00
Pleasure vessels. Pleasure or racing vessels, known as yachts, whether by
sail or steam, under the value of six hundred dollars, five dollars,.......    5 00
Yachts.     Yachts valued above six hundred dollars, and not exceeding one thousand dollars, ten dollars,.             10'00
And for each additional one thousand dollars in value of
said yachts, ten dollars,.                            10 00
Billiard-tables.  Billiard-tables, kept for use, ten dollars,            10 00
Plate.      Plate of gold, kept for use, per ounce troy, fifty cents,.     50
Plate of silver, kept for use, per ounce troy, three cents,     3
Amount exempt  Provided, That silver spoons or plate of silver, to an
amount not exceeding forty ounces, as aforesaid, belonging to any one person, shall be exempt from duty.
Slaughtered cat-    SLAUGHTERED  CATTLE, I1OGS, AND  SHEEP.
fle, hogs and sheep.
SEC. 78. And be it further enacted, That on and after the first
day of August, eighteen hundred and sixty-two, there shall be
levied, collected, and paid by any person or persons, firms, companies, or agents or employees thereof; the following duties or
taxes, that is to say:
Cattle.      On all horned cattle exceeding eighteen months old, slaughtered
for sale, thirty cents per head;
On all calves and cattle under eighteen months old, slaughtered for
sale, five cents per head;
Io; s.      On all hogs, exceeding six months old, slaughtered for sale, when
the number thus slaughtered exceeds twenty in any one year,
ten cents per head;
Sheep.       On all sheep, slaughtered for sale, five cents per head: Provided,
That all cattle, hogs, and sheep, slaughtered by any person for
his or her own consunmption, shall be exempt from duty.
SEC. 79. And be it further enacted, That on and after the date
on which this act shall take effect, any person or persons, firms,
or companies, or agents or employees thereof, whose business or
occupation it is to slaughter for sale any cattle, calves, sheep, or
To make month- hogs, shall be required to make and render a list at the end of each
ly statement.    and every month to the assistant assessor of the district where the.
business is transacted, stating the number of cattle, calves, if any,
the number of hogs, if any, and the number of sheep, if any,
slaughtered, as aforesaid, with the several rates of duty as fixed
therein in this act, together with the whole amount thereof; which
list shall have annexed thereto a declaration of said person or persons, agents or employees thereof, as aforesaid, under oath or affirmations, in such manner and form as may be presciribed by the
Commissioner of Internal Revenue, that the same is true and correct, and shall, at the time of rendering said list, pay the full
amount of duties which have accrued or should accrue, as afore



EXCISE TAX.                               43
said, to the collector or deputy collector of the district, as aforesaid; and in case of default in making the return or payment of
the duties, as aforesaid, the assessment and collection shall be made
as in the general provisions of this act required, and in case of
fraud or evasion the party offending shall forfeit and pay a penalty  Penalty.
of ten dollars per head for any cattle, calves, hogs, or sheep so
slaughtered upon which the duty is fraudulently withheld, evaded,
or attempted to be evaded: Provided, That the Commissioner of
Internal Revenue shall prescribe such further rules and regulations
as he may deem necessary for ascertaining the correct number of
cattle, calves, hogs, and sheep, liable to be taxed under the provisions of this act.
RAILROADS, STEAMBOATS, AND FERRY-BOATS.
SEC. 80. And be it further enacted, That on and after the Railroads and
first day of August, eighteen hundred and sixty-two, any person steamboats.
or persons, firms, companies, or corporations, owning or possessing, or having the care or management of any railroad or railroads upon which steam is used as a propelling power, or of any
steamboat or other vessel propelled by steam-power, shall be subject to and pay a duty of three per centum on the gross amount  Duty.
of all the receipts of such railroad or railroads or steam vessel
for the transportation of passengers over and upon the same;
and any person or persons, firms, companies, or corporations,
owning ov possessing, or having the care or management of any
railroad or railroads using any other power than steam thereon,
or owning, possessing, or having the care or management of any
ferry-boat, or vessel used as a ferry-boat, propelled by steam or  Ferry boats.
horse power, shall be subject to and pay a duty of one and a  Duty.
half per centum upon the gross receipts of such railroad or ferryboat, respectively, for the transportation of passengers over and
upon said railroads, steamboats, and ferry-boats, respectively;
and any person or persons, firms, companies, or corporations,
owning, possossing, or having the care or management of any
bridge authorized by law to receive toll for the transit of pas-  Bridges.
sengers, beasts, carriages, teams, and freight of any description
over such bridge, shall be subject to and pay a duty of three  Duty.
per centum  on the gross amount of all their receipts of every
description.  And the owner, possessor, or person or persons
having the care and management of any such railroad, steamboat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, within five days after the end of each and every month, comlmencing To make monthas hereinbefore mentioned, make a list or return to the assistant lystatement.
assessor of the district within which such owner, possessor, company, or corporation may have his or its place of business, or
where any such railroad, steamboat, ferry-boat, or bridge is located
or belongs, respectively, stating the gross amount of such receipts
for the month next preceding, which return shall be verified by
the oath or affirmation of such owner, possessor, manager, agent,
or other proper officer, in the manner and form to be prescribed
from time to time by the Commissioner of Internal Revenue, and
shall also, monthly, at the time of making such return, pay to the
collector or deputy collector of the district the full amount of
duties which have accrued on such receipts for the month aforesaid; and in case of neglect or refusal to make said lists or return Penalty.
for the space of five days after such return should be made as




44                            EXCISE TAX.
aforesaid, the assessor or assistant assessor shall proceed to esti.
mate the amount received and *the duties payable thereon, as
hereinbefore provided in other cases of delinquency to make return
for purposes of assessment; and for the purpose of. making such
assessment, or of ascertaining the correctness of any such return,
the books of any such person, company, or corporation shall be
subject to the inspection of the assessor or assistant assessor
Penalty.   on his demand or request therefor; and in case of neglect or refusal to pay the duties as aforesaid when the same have been
ascertained as aforesaid for the space of five days after the same
shall have become payable, the owner, possessor, or person having
the management as aforesaid, shall pay, in addition, five per centum
Penaltyfor fraud on the amount of such duties; and for any attempt knowingly
to evade duties.  to evade the payment of such duties, the said owner, possessor,
or person having the care or management 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 for the recovery of
penalties; and all provisions of this act in relation to liens and
collections by distraint not incompatible herewith shall apply to
Proviso.   this section and the objects therein embraced: Provided, That
all such persons, companies, and corporations shall have the right
to add the duty or 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.
RAILROAD BONDS.
Railroad bonds.    SEC. 81. And be it further enacted, That on and after the first
day of July, eighteen hundred and sixty-two, any person or persons owvning or possessing, or having the care or management of
any railroad company or railroad corporation, being indebted for
any sum or sums of money for which bonds or other evidences
of indebtedness have been issued, payable in one or more years
after date, upon which interest is, or shall be, stipulated to be
paid, or coupons representing the interest shall be or shall have
Dividends.    been issued to be paid, and all dividends in scrip or money or
sums of money thereafter declared due or payable to stockholders
of any railroad company, as part of the earnings, profits, or
Duty.       gains of said companies, shall be subject to and pay a duty of
three per centum on the amount of all such interest or coupons or
dividends whenever the same shall be paid; and said railroad
companies or railroad corporations, or any person or persons owning, possessing, or having the care or management of any railroad company or railroad corporation, are hereby authorized and
required to deduct and withhold from all payments made to any
person, persons, or party, after the first day of July, as aforesaid,
on account of any interest or coupons or dividends due and payable as aforesaid, the said duty or sum of three per centum; and
the duties deducted as aforesaid, and certified by the president or
other proper officer of said company or corporation, shall be a
receipt and discharge, according to the amount thereof, of said
railroad companies or railroad corporations, and the owners, possessors, and agents thereof, on dividends and on bonds or other
evidences of their indebtedness, upon which interest or coupons
are payable, holden by any person or party whatsoever, and a




EXCISE TAX.                               45
list or return shall be made and rendered within thirty days after
the time fixed when said interest or coupons or dividends become
due or payable, and as often as every six months, to the Commis- Statement to be
made every six
sioner of Internal Revenue, which shall contain a true and faithful months.
account of the duties received and chargeable, as aforesaid, during
the time when such duties have accrued or should accrue, and remaining unaccounted for; and there shall be annexed to every
such list or return a declaration under oath or affirmation, in
manner and form as may be prescribed by the Commissioner of Internal Revenue, of the president, treasurer, or some proper officer
of said railroad company or railroad corporation, that the same contains a true and faithful account of the duties so withheld and
received during the time when such duties have accrued or should
accrue, and not accounted for, and for any default in the making
or rendering of such list or return, with the declaration annexed,
as aforesaid, the person or persons owning, possessing, or having
the care or management of such railroad company or railroad corporation, making such default, shall forfeit, as a penalty, the sum   Penalty.
of five hundred dollars; and in case of any default in making or
rendering said list, or of any default in the payment of the duty,
or any part thereof, accruing or which should accrue, the assessment
and collection shall be made according to the general provisions of
this act.
BANKS, TRUST COMIPANIES, SAVINGS INSTITUTIONS,
AND INSURANCE COMPANIES.
SEC. 82. And be itfurther enacted, That on and after the first. Banks, trust and
insurance compaday of July, eighteen hundred and sixty-two, there shall be nies, and savings
levied, collected, and paid by all banks, trust companies, and institutions.
savings institutions, and by all fire, marine, life, inland, stock,
and mutual insurance companies, under whatever style or name
known or called, of the United States or Territories, specially
incorporated or existing under general laws, or which may be
hereafter incorporated or exist as aforesaid, on all dividends in
scrip or money thereafter declared due or paid to stockholders, to
policy holders, or to depositors, as part of the tarnings, profits, or
gains of said banks, trust companies, savings institutions, or insurance companies, and on all sums added to their surplus or
contingent funds, a duty of three per centum: Provided, That  Duty.
the duties upon the dividends of life insurance companies shall
not be deemed due, or to be collected until such dividends shall
be payable by such companies.  And said banks, trust companies, savings institutions, and insurance companies are hereby authorized antd required to deduct and withhold from all payments
made to any person, persons, or party, on account of any dividends or sums of money that may be due and payable, as aforesaid, after the first day of July, eighteen hundred and sixty-two,
the said duty of three per centum.  And a list or return shall
be made and rendered within thirty days after the time fixed
when such dividends or sums of money shall be declared due and Render statepayable, and as often as every six months, to the Commissioner ment semi-yearly.
of Internal Revenue, which shall contain a true and faithful account of the amount of duties accrued or which should accrue
from time to time, as aforesaid, during the time when such duties
remain unaccounted for, and there shall be annexed to every
such list or return a declaration, under oath or affirmation, to be
4




46                             EXCISE TAX.
made in form and manner as shall be prescribed by the Commissioner of Internal Revenue, of the president, or some other proper
officer of said bank, trust company, savings institution, or insurance company, respectively, that the same contains a true and
faithful account of the duties which have accrued or should accrue, and not accounted for, and for any default in the delivery
of such list or return, with such declaration annexed, the bank,
trust company, savings institution, or insurance company making
Penalty.    such default shall forfeit, as a penalty, the sum of five hundred dollars.
Pay duties upon    SEC. 83. And be it further enacted, That any person or perrendering  statement.        sons owning or possessing, or having the care or management of
any railroad company or railroad corporation, bank, trust company,
savings institution, or insurance company, as heretofore mentioned,
required under this act to make and render any list or return to
the Commissioner of Internal Revenue, shall, upon rendering the
same, pay to the said Commissioner of Internal Revenue the amount
of the duties due on such list or return, and in default thereof shall
Penalty.    forfeit as a penalty the sum of five hundred dollars; and in case of
neglect or refusal to make such list or return as aforesaid, or to pay the
duties as aforesaid, for the space of thirty days after the time when said
list should have been made and rendered, or when said duties shall
have become due and payable, the assessment and collection shall
be made according to the general provisions heretofore prescribed
in this act.
Insurance com-    SEC. 84. And be it further enacted, That on the first day of
panies.      October, anno Domini eighteen hundred and sixty-two, and on the
first day of each quarter of a year thereafter, there shall be paid by
each insurance company, whether inland or marine, and by each
individual or association engaged in the business of insurance from
Duty.       loss or damage by fire, or by the perils of the sea, the duty of one
per centum upon the gross receipts for-premiums and assessments
by such individual, association, or company during the quarter then
preceding; and like duty shall be paid by the agent of any foreign
insurance company having an office or doing business within the
United States.
To make quar-   SEC. 85. And be it further enlacled, That on the first day of
terly returns.    October next, and on the first day of each quarter thereafter, an
account shall be made and rendered to the Commissioner of Internal Revenue by all insurance companies, or their agents, or
associations or individuals making insurance, except life insurance,
including agents of all foreign insurance companies, which shall
contain a true and faithful account of the insurance made, renewed,
or continued, or indorsed upon any open policy by said companies,
or their agents, or associations, or individuals during the preceding
quarter, setting forth the amount insured, and the gross amount
received, and the duties accruing thereon under this act; and there
shall be annexed to and delivered with every such quarterly account an affidavit, in the form to be prescribed by the Commissioner of Internal Revenue, made by one of the officers of said
company or association, or individual, or by the agent in the case
of a foreign company, that the statements in said accounts are in
all respects just and true; and such quarterly accounts shall be
rendered to the Commissioner of Internal Revenue within thirty
days after the expiration of the quarter for which they shall be
made up, and upon rendering such account, with such affidavit, as
aforesaid, thereto annexed, the amount of the duties due by such




EXCISE TAX.                              47
quarterly accounts shall be paid to the Commissioner of Internal
Revenue; and for every default in the delivery of such quarterly
account, with such affidavit annexed thereto, or in the payment
of the amount of the duties due by such quarterly account, the
company, or agent, or association, or individual making such default shall forfeit and pay, in addition to such duty, the sum of Penalty.
five thousand dollars.
SALARIES AND PAY OF OFFICERS AND PERSONS
IN THE SERVICE OF THE UNITED STATES, AND
PASSPORTS.
SEC. 86. And be it further enacted, That on and after the first Tax on salaries
day of August, eighteen hundred and sixty-two, there shall be over 600.
levied, collected, and paid on all salaries of officers, or payments
to persons in the civil, military, naval, or other employment or
service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six
hundred dollars per annum, a duty of three per centum on the
excess above the said six hundred dollars; and it shall be the
duty of all paymasters, and all disbursing officers, under the government of the United States, or in the employ thereof, when
making any payments to officers and persons as aforesaid, or upon
settling and adjusting the accounts of such officers and persons, to
deduct and withhold the aforesaid duty of three per centum, and  Duty.
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 entered as part of the
internal duties; and the pay-roll, receipts, or account of officers
or persons paying such duty, as aforesaid, shall be made to exhibit
the fact of such payment.
SEC. 87. And be it further enacted, That for every passport Tax on passissued from the office of the Secretary of State, after the thirtieth ports.
day of June, eighteen hundred and sixty-two, there shall be paid
the sum of three dollars; which amount may be paid to any collector appointed under this act, and his receipt therefor shall be
forwarde4 with the application for such passport to the office of
the Secretary of State, or any agent appointed by him. And the
collectors shall account for all moneys received for passports in
the manner hereinbefore provided, and a like amount shall be paid
for every passport issued by any minister or consul of the United
States, who shall account therefor to the treasury.
ADVERTISEMENTS.
SEC. 88. And be it further enacted, That on and after the first  Advertisements.
day of August, eighteen hundred and sixty-two, there shall be
levied, collected, and paid by any person or persons, firm, or company, publishing any newspaper, magazine, review, or other literary, scientific, or news publication, issued periodically, 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 fly-leaves accompanying the same,
pay is required or received, a duty of three per centum; and the Duty.
person or persons, firm or company, owning, possessing, or having
the care or management of any and every such newspaper or other




48                              EXCIEsE TAX.
publication, as aforesaid, shall make a list or return quarterly,
commencing as heretofore mentioned, containing the gross amount
of receipts as aforesaid, and the amount of duties which have accrued thereon, and render the same to the assistant assessor of
the respective districts where such newspaper, magazine, review,
or other literary or news publication is or may be published, which
list or return shall have annexed a declaration, under oath or
affirmation, to be made according to the manner and form which
may be from time to time prescribed by the Commissioner 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, and
Make quarterly shall also, quarterly, and at the time of making said list or return,
returns.      pay to the collector or deputy collector of the district, as aforesaid, the full amount of said duties; and in case of neglect or refusal to comply with any of the provisions contained in this section,
or to make and render said list or return, as aforesaid, for the space
of thirty days after the time when said list or return ought to have
been made, as aforesaid, the assistant assessor of the respective
districts shall proceed to estimate the duties, as heretofore provided
in other cases of delinquency; and in case of neglect or refusal to
pay the duties, as aforesaid, for the space of thirty days after said
duties become due and payable, said owner, possessor, or person
or persons having the care or management of said newspapers
Penalty.    or publications, as aforesaid, shall pay, in addition thereto, a penalty of five per centum on the amount due; and in case of fraud or
evasion, whereby the revenue is attempted to be defrauded, or the
duty withheld, said owners, possessors, or person or persons having the care or management of said newspapers or other publicaPenalty forfraud. tions, as aforesaid, shall forfeit and pay a penalty of five hundred
dollars for each offence, or for any sum fraudulently unaccounted
for; and all provisions in this act in relation to liens, assessments,
and collection, not incompatible herewith, shall apply to this secProviso.    tion and the objects herein embraced: Provided, That in all cases
where the rate or price of advertising is fixed by any law of the
United States, State, or Territory, it shall be lawful for the company, person or persons, publishing said advertisements, to add
the duty or tax imposed by this act to the price of said advertisements, any law, as aforesaid, to the contrary notwithstanding:
Receipts under Provided, further, That the receipts for advertisements to the
$1,000 exempt.   amount of one thousand dollars, by any person or persons, firm,
or company, publishing any newspaper, magazine, review, or other
literary, scientific, news publication, issued periodically, shall be
Newspapers cir- exempt from  duty: And provided, further, That all newspapers
culating under two whose circulation does not exceed two thousand copies shall be
exempted from all taxes for advertisements.
INCOME DUTY.
SEC. 89. And be it further enacted, That for the purpose of
modifying and re-enacting, as hereinafter provided, so much of an
Act Aug. 5,1s61, act, entitled "An act to provide increased revenue from  imports
repealing 5sec- to pay interest on the public debt, and for other purposes," approved fifth of August, eighteen hundred and sixty-one, as relates
to income tax; that is to say, sections forty-nine, fifty, (except so
much thereof as relates to the selection and appointment of depositaries,) and fifty-one, be, and the same are hereby, repealed.




EXCISE TAX.                               49
SEC. 90. And be it further enacted, That there shall be levied,  Income.
collected, and paid annually, upon the annual gains, profits, or income of every person residing in the United States, whether
derived from any kind of property, rents, interest, dividends,
salaries, or from any profession, trade, employment, or vocation
carried on in the United States or elsewhere, or from any other
source whatever, except as in hereinafter mentioned, if such annual
gains, profits, or income exceed the sum of six hundred dollars, Not exceeding
and do not exceed the sum of ten thousand dollars, a duty of three  Duty.
per centum on the amount of such annual gains, profits, or income
over and above the said sum of six hundred dollars; if said income exceeds the sum of ten thousand dollars, a duty of five per Exceed'g $10,000.
centum upon the amount thereof exceeding six hundred dollars;
and upon the annual gains, profits, or income, rents, and dividends
accruing upon any property, securities, and stocks owned in the
United States by any citizen of the United States residing abroad,
except as hereinafter mentioned, and not in the employment of
the government of the United States, there shall be levied, col-  Duty.
lected, and paid a duty of five per centum.
SEC. 91. And be it further enacted, That in estimating said
annual gains, profits, or income, whether subject to a duty, as
provided in this act, of three per centum, or of five per centum,
all other national, State, and local taxes, lawfully assessed upon
the property or other sources of income of any person as afore- to bededucrted.
said, from  which said annual gains, profits, or income of such
person is or should be derived, shall be first deducted from the
gains, profits, or income of the person or persons who actually pay
the same, whether owner or tenant, and all gains, profits, or income derived from salaries of officers, or payments to persons in
the civil, military, naval, or other service of the United States,
including senators, representatives, and delegates in Congress,
above six hundred dollars, or derived from interest or dividends
on stock, capital, or deposits in any bank, trust company, or
savings institution, insurance, gas, bridge, express, telegraph,
steamboat, ferry-boat, or railroad company, or corporation, or on
any bonds, or other evidences of indebtedness of any railroad
company or other corporation, which shall have been assessed and
paid by said banks, trust companies, savings institutions, insurance, gas, bridge, telegraph, steamboat, ferry-boat, express, or
railroad companies, as aforesaid, or derived from advertisements,
or on any articles manufactured, upon which specific, stamp or ad
valorem duties shall have been directly assessed or paid, shall
also be deducted; and the duty herein provided for shall be assessed and collected upon the income for the year ending the
thirty-first day of December next preceding the time for levying When to be as.
and collecting said duty, that is to say, on the first day of May,  When to he coleighteen hundred and sixty-three, and in each year thereafter: lected.
Provided, That upon such portion of said gains, profits, or in-  Proviso.
come, whether subject to a duty as provided in this act of three
per centum or five per centum, which shall be derived from interest
upon notes, bonds, or other securities of the United States, there  U. s. securities.
shall be levied, collected, and paid a duty not exceeding one and
one-half of one per centum, anything in this act to the contrary
notwithstanding.
SEC. 92. And be it further enacted, That the duties on incomes




50                               EXCISE TAX.
Limitation to in- herein imposed shall be due and payable on or before the thirtieth
day of June, in the year eighteen hundred and sixty-three, and
in each year thereafter until and including the year eighteen hundred and sixty-six, and no longer; and to any sum or sums annually
Five per cent. due and unpaid for thirty days after the thirtieth of June, as aforeadded.        said, and for ten days after demand thereof by the collector, there
shall be levied in addition thereto, the sum of five per centum on
the amount of duties unpaid, as a penalty, except from the estates
Penalty for non- of deceased and insolvent persons; and if any person or persons,
payment.      or party, liable to pay such duty, shall neglect or refuse to pay
Tax alien.    the same, the amount due shall be a lien in favor of the United
States firom the time it was so due until paid, with the interest,
penalties, and costs that may accrue in addition thereto, upon all
the property, and rights to property, stocks, securities, and debts
of every description from which the income upon which said duty
is assessed or levied shall have accrued or may or should accrue;
and in default of the payment of said duty for the space of thirty
days, after the same shall have become due, and be demanded, as
Distraint.  aforesaid, said lien may be enforced by distraint upon such property, rights to property, stocks, securities, and evidences of debt,
by whomsoever holden; and for this purpose the Commissioner
of Internal Revenue, upon the certificate of the collector or deputy
collector that said duty is due and unpaid for the space of ten days
after notice duly given of the levy of such duty, shall issue a
Commissioner to warrant, in form  and manner to be prescribed by said Commislevy aftertendays' sioner of Internal Revenue, under the directions of the Secretary
notice.                             v
of the Treasury, and by virtue of such warrant there may be
levied on such property, rights to property, stocks, securities, and
evidences of debt, a fiurther sum, to be fixed and stated in such
warrant, over and above the said annual duty, interest, and penalty for non-payment, sufficient for the fees and expenses of such
eertificateof col- levy.  And in all cases of sale, as aforesaid, the certificate of such
lector to make
valid title.  sale by the collector or deputy collector of the sale, shall give
title to the purchaser, of all right, title, and interest of such delinquent in and to such property, whether the property be real
or personal; and where the subject of sale shall be stocks, the
certificate of said sale shall be lawful authority and notice to the
proper corporation, company, or association, to record the same
on the books or records, in the same manner as if transferred or
assigned by the person or party holding the same, to issue new
certificates of stock therefor in lieu of any original or prior certificates, which shall be void whether cancelled or not; and said
certificates of sale of the collector or deputy collector, where the
subject of sale shall be securities or other evidences of debt, shall
be good and valid receipts to the person or party holding the same,
as against any person or persons, or other party holding, or claiming to hold, possession of such securities or other evidences of
debt.
Persons to make    SEC. 93. And be it furthler enacted, That it shall be the duty
return of income.
Guardians and of all persons of lawful age, and all guardians and trustees, whether
trustees.     such trustees are so by virtue of their office as executors, administrators, or other fiduciary capacity, to make return in the list or
schedule, as provided in this act, to the proper officer of internal
revenue, of the amount o.f his or her income, or the income of
such minors or persons as may be held in trust as aforesaid, according to the requirements hereinbefore stated, and in case of neglect
or refusal to make such return, the assessor or assistant assessor




EXCISE TAX.                                 51
shall assess the amount of his or her income, and proceed there- Assessorstomlake
after to collect the duty thereon in the same manner as is provided neglect.
for in other cases of neglect and refusal to furnish lists or schedules
in the general provisions of this act, where not otherwise incompatible, and the assistant assessor may increase the amount of the
list or return, or of any party making such return, if he shall be
satisfied that the same is understated: Provided, That any party,  Proviso.
in his or her own behalf, or as guardian or trustee, as aforesaid,
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 was not possessed of an income of six hundred dollars, liable to be assessed according to the
provisions of this act, or that he or she has been assessed elsewhere and the same year for an income duty, under authority
of the United States, and shall thereupon be exempt from an income duty; or, if the list or return of any party shall have been
increased by the assistant assessor, in manner as' aforesaid, he or
she mray be permitted to declare, as aforesaid, the amount of his
or her annual income, or the amount held in trust, as aforesaid,
liable to be assessed, as aforesaid, and the same so declared shall
be received as the sum upon which duties are to be assessed and
collected.
STAMP DUTIES.
SEC. 94. And be it further enacted, That on and after the first Stamp duties.
day of October, eighteen hundred and sixty-two, 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  Schedule B.
vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or 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 several duties or sums of money set down in figures
against the same, respectively, or otherwise specified or set forth
in the said schedule.
SEC. 95. And be it further enacted,* That if any person or  Penalty for not
persons shall make,'sign, or issue, or cause to be made, signed, using stamp.
or issued, any instrument, document, or paper of any kind or
description whatsoever, without the same being duly stamped
for denoting the duty hereby imposed thereon, or without having
thereupon an adhesive stamp to denote said duty, such person or
persons shall incur a penalty of fifty dollars, and such instrument,
document, or paper, as aforesaid, shall be deemed invalid and of
no effect.
SEC. 9.6. And be it further enacted, That no stamp appropri-  Stamp for a parated to denote the duty charged on any particular instrument, and not to rbe used fo
bearing the name of such instrument on the face thereof, shall be another.
used for denoting any other duty of the same amount, or if so
used the same shall be of no avail.
SEC. 97. And be it further enacted, That no vellum, parchment, or paper, bearing a stamp appropriated by name to any p)articular instrument, shall be used for any other purpose, or if so
used the same shall be of no avail.
SEC. 98. And be it further enacted, That if any person shall Forging, counterforge or counterfeit, or cause or procure to be forged or counter-  tnamps orr dies.
* See amendment, p. 67.




52                              EXCISE TAX.
feited, any stamp or die, or any part of any stamp or die, which
shall have been provided, made, or used in pursuance of this
act, or shall forge, 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 or die, 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 or die, or part
of any stamp or die, as aforesaid, with intent to defraud the
United States of any of the duties hereby imposed, or any part
Selling forged thereof, or if any person shall utter, or sell, or expose to sale,
stamps.       any vellum, parchment, or paper, article, or thing, having thereuion the impression of any such counterfeited stamp or die, or
any part of any stamp or die, or any such forged, counterfeited,
or resembled impression, or part of impression, as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled;
or if any person shall knowingly use any stamp or die which shall
have been so provided, made, or used, as aforesaid, with intent to
defraud the United States; or if any person shall fraudulently
Or cut and de- cut, tear, or get o. or cause, or procure to be cut, torn, or got off,
face,        the impression of any stamp or die 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 duties hereby imposed, 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 be deemed guilty of felony, and shall, on conviction thereof; forfeit the said counterfeit stamps and the articles
upon which they are placed, and be punished by fine not exPenalty.    ceeding one thousand dollars, and by imprisonment and confinement to hard labor not exceeding five years.
Mode of can-    SEC. 99. And be it further enacted, That in any and all cases
celling  adhesive where an adhesive stamp shall be used for denoting any duty
imposed by this act, except as hereinafter 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 used. And if any person shall fraudulently make use of an adhesive stamp to denote
any duty imposed by this act without so effectually cancelling and
obliterating such stamp, except as before mentioned, he, she,.or
Penalty.    they shall forfeit the sum of fifty dollars: Provided, nevertheless,
Proviso.    That any proprietor or proprietors of proprietary articles, or artiSchedule C.   cles subject to stamp duty under schedule C of this 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 retained in the possession of the Commissioner of Internal Revenue, for his or their separate use, which
shall not be duplicated to any other person.  That in all cases
Private stamps. where such stamp is used, instead of his or their writing his or
their initials and the 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 prePenalty for for- scribed in this act. Any person who shall fraudulently obtain, or;ing or counterciting stamps.   use any of the aforesaid stamps or designs therefor, and any per



EXCISE TAX.                                 53
son 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 who 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 misdemeanor, and, upon conviction
thereof, shall be subject to all the penalties, fines, and forfeitures
prescribed in section ninety-three of this act.
SEC. 100. And be it further enacted, That if any person or  Bills  of exchange,   notes,
persons shall make, sign, or issue, or cause to be made, signed, or drafts, &c., to be
issued, or shall accept or pay, or cause to be accepted or paid, stamped.
with design to evade the payment of any stamp duty, any bill of
exchange, draft or order, or promissory note for the payment of
money, liable to any of the duties imposed by this act, without the
same being duly stamped, or having thereupon an adhesive stamp
for denoting the duty hereby charged thereon, he, slte, or they
shall, for every such, bill, draft, order, or note, forfeit the sum of  Penaltyfor negtwo hundred dollars.
SEC. 101. And be itfurther enacted, That the acceptor or ac-  Foreign bills of
ceptors of any bill of exchange or order for the payment of any same duty as insum  of money drawn, or purporting to be drawn, in any foreign land.
country, but payable in the United States, shall, before paying or
accepting the same, place thereupon 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 No bill negotinegotiate, or offer in payment, or receive or take in payment, any  tdpwithout  a
such draft or order, the person or persons so offending shall forfeit Penalty.
the sum of one hundred dollars.
SEC. 102. And be it further enacted, That the Commissioner of  Commissioner to
Internal Revenue be, and is hereby, authorized to sell to and
supply collectors, deputy collectors, postmasters, stationers, or any
other persons, at his discretion, with adhesive stamps or stamped
paper, vellum, or parchment, as herein provided for, 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 thereupon allow and deduct from the
aggregate amount of such stamps, as aforesaid, the sum of not
exceeding five per centum  as commission to the collectors, post-  Commission to
masters, stationers, or other purchasers; but the cost of any collectors,&c.
paper, vellum, or parchment shall be added to the amount, after
deducting the allowance of per centum, as aforesaid: Provided,
That no commission shall be allowed on any sum or sums so
sold or supplied of less amount than fifty dollars: And provided,
further, That any proprietor or proprietors of articles named in
schedule C, who shall furnish his or their own die or design  I'rivate stampa
for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following discount, namely: on  Discount 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. The Commissioner of Internal Revenue.may from time to time make regulations for the




54                             EXCISE TAX.
allowance of such of the stamps issued under the provisions of
this act as may have been spoiled 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.
C          tamp instruments   SEC. 103. And be it further enacted, That it shall be lawful
exempt from duty. for any person to present to the Commissioner of Internal Revenue any instrument, and inquire his opinion whether or not the
same is chargeable with any duty; and if the said Commissioner
shall be of opinion that such instrument is not chargeable with
any stamp duty, it shall be lawful for him, and he is hereby required, to impress thereon a particular stamp, to be provided for
that purpose, with such word or words or device thereon as he
shall judge proper, which shall signify and denote that such instrument is not chargeable with any stamp duty; and every such
instrument upon which the said stamp shall be impressed shall
be deemed to be not so chargeable, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same, as being chargeable with stamp duty,
and not stamped to denote the same.
Tpaelegraph com-    SEC. 104. And be it further enacted, That on and after the
ceive messages date on which this act shall take effect, no telegraph company
without stamp.  or its agent or employee shall receive from any person, or transmit to any person any despatch or message without an adhesive
stamp denoting the duty imposed by this act being affixed to a
copy thereof, or having the same stamped thereupon, and in dePenalty.    fault thereof shall incur a penalty of ten dollars: Provided, That
only one stamp shall be required, whether sent through one or
more companies.
Express compat    SEC. 105. AnZd be it further enacted, That on and after the
ries not to receive
packages without date on which this act shall take effect, no express company or
stamp.       its agent or employee shall receive for transportation from  any
person any bale, bundle, box, article, or package of any description, without either delivering to the consignor thereof a printed
receipt, having stamped or affixed thereon a stamp denoting the
duty imposed by this act, or without affixing thereto an adhesive
stamp or stamps denoting such duty, and in default thereof shall
Penalty.   incur a penalty of ten dollars: Provided, That but one stamped
Proviso.  receipt or stamp shall be required for each shipment from  one
party to another party at the same time, whether such shipment
consists of one or more packages: And provided, also, That no
No stamps for stamped receipts or stamp shall be required for any bale, bundle,
government boxes, box, article, or package transported for the government, nor for
such bales, bundles, boxes, or packages as are transported by
such companies without charge thereon.
ject to stamp duub-   SEC. 106. And be it further enacted, That all the provisions
ties.        of this act relating to dies, stamps, adhesive stamps, and stamp
duties shall extend to and include (except where manifestly inapplicable) all the articles or objects enumerated in  schedule
marked C, subject to stamp duties, and apply to the provisions
in relation thereto.




EXCISE TAX.                                 55
SEC. 107. And be it further enacted, That on and after the first  Penalty for preday of August, eighteen hundred and sixty-two, no person or for consumption or
persons, firms, companies, or corporations, shall make, prepare, salewithoutstamp.
and sell, or remove for consumption or sale, drugs, medicines, preparations, compositions, articles, or things, including perfumery,
cosmetics, and playing cards, upon which a duty is imposed by
this act, as enumerated and mentioned in schedule C, without affixing thereto an adhesive stamp or label denoting the duty before
mentioned, and in default thereof shall incur a penalty of ten
dollars -Provided, That nothing in this act contained shall apply to any uncompounded medicinal drug or chemical, nor to any
medicine compounded according to the United States or other
national pharmacopoeia, nor of which the full and proper formula
is published in either of the dispensatories, formularies, or text
books in common use among physicians and apothecaries, including homoeopathic and eclectic, or in any pharmaceutical journal
now used by any incorporated college of pharmacy, and not sold Not to apply to
or offered for sale, or advertised under any other name, form, or prescriptionsf  ofpharguise than that under which they may be severally denominated macv or physiand laid down in said pharmacopoeias, dispensatories, text books, c
or journals, as aforesaid, nor to medicines sold to or for the use of
any person, which may be mixed and compounded specially for
said persons, according to the written recipe or prescription of any
physician or surgeon.
SEC. 108. And be it further enacted, That every manufacturer  Penalty for reor maker of any of the articles for sale mentioned in schedule C, from g  articles
after the same shall have been so made, and the particulars here- named in schedule
C.
inbefore required as to stamps 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.
SEc. 109. And be it further enacted, That every maker or man- Articles mentioned in schedule
ufacturer of any of the articles or commodities mentioned in c not to be sold
schedule C, as aforesaid, who shall sell, send out, remove, or without stamp.
deliver any article or commodity, manufactured as aforesaid, before
the duty thereon shall have been fully paid, by affixing thereon
the proper stamp, as in this act provided, 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  Penalty.
the forfeiture of any such article or commodity: Provided, That
medicines, preparations, compositions, perfumery, and cosmetics,
upon which stamp duties are required by this act, may, when  Unless for ex,
intended for exportation, be manufactured and sold, or removed port.
without having stamps affixed thereto, and without being charged
with duty, as aforesaid; and every manufacturer or maker of any
article, as aforesaid, intended for exportation, shall give such bonds
and be subject to such rules and regulations to protect the revenue




56                            IEXCISE TAX.
against fraud as may be from time to time prescribed by the Secretary of the Treasury.
Manufacturersto   SEC. 110. And be it further enacted, That every manufacturer
statement thly or maker of any of the articles or commodities, as aforesaid, or
cles removed.   his chief workman, agent, or superintendent, shall at the end of
each and every month make and sign a declaration in writing that
no such article or commodity, as aforesaid, has, during such preceding month, or time when the last declaration was made, been
removed, carried, or sent, or caused, or suffered, or known to have
been removed, carried, or sent from the premises of sucj manufacturer or maker, other than such as have been duly taken account of and charged with the stamp duty, on pain of such manufacturer or maker forfeiting for every refusal or neglect to make
Penalty     such declaration one hundred dollars; and if any such manufacturer or maker, or his chief workman, agent, or superintendent,
shall make any false or untrue declaration, such manufacturer or
Penalty for false maker, or chief workman, agent, or superintendent, making the
statement.   same, shall forfeit five hundred dollars.
SCHEDULE B.
STAMP DUTIES.
Duty.
Dolls. cts.
Agreement.   AGREEMENT OR CONTRACT, other than  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,...        5
Bank checks.  Bank check, draft, or order for the payment of any sum
of money exceeding twenty dollars, drawn upon
any bank, trust company, or any person or persons,
companies, or corporations, at sight or on demand,
two cents,..                            2
Billsof exchange Bill of exchange, (inland) draft, or order for the pay(inland.)         ment of any sum of money exceeding twenty and
not exceeding one hundred dollars, otherwise than
at sight or on demand, or any promissory note except bank notes issued for circulation, for a sum
exceeding twenty and not exceeding one hundred
dollars, five cents,.....        5
Exceeding one hundred dollars and not exceeding two
hundred dollars, ten cents,...       10
Exceeding two hundred dolrars and not exceeding three
hundred and fifty dollars, fifteen cents,..       15
Exceeding three hundred and fifty dollars and not exceeding five hundred dollars, twenty cents,..      20
Exceeding five hundred dollars and not exceeding seven
hundred and fifty dollars, thirty cents,               30
Exceeding seven hundred and fifty dollars and not exceeding one thousand dollars, forty cents,..      40
Exceeding one thousand dollars and not exceeding fifteen
hundred dollars, sixty cents,...      60
Exceeding fifteen hundred dollars and not exceeding
twenty-five hundred dollars, one dollar,.        1 00
Exceeding twenty-five hundred dollars and not exceeding five thousand dollars, one dollar and fifty cents,    1 50




EXCISE TAX.                               57
Duty.
Dolls. ets.
And for every twenty-five hundred dollars, or part of
twenty-five hundred dollars in excess of five thousand dollars, one dollar,.                        1 00
Bill of exchange (foreign) or letter of credit, drawn in        Billsof exchange,
but payable out of the United States, if drawn             (foreign.)
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
set, where the sum made payable shall not exceed
one hundred and fifty dollars, or the equivalent
thereof, in any foreign currency in which sfch bills
may be expressed, according to the standard of
value fixed by the United States, three cents,          3
Above one hundred and fifty dollars and not above two
hundred and fifty dollars, five cents,                  5
Above two hundred and fifty dollars and not above five
hundred dollars, ten cents,..                 10
Above five hundred dollars and not above a thousand
dollars, fifteen cents,.                         15
Above one thousand dollars and not above one thousand
five hundred dollars, twenty cents,...      20
Above one thousand five hundred dollars and not above
two thousand two hundred and fifty dollars, thirty
cents,......      30
Above two thousand two hundred and fifty dollars and
not above three thousand five hundred dollars, fifty
cents,......      50
Above three thousand five hundred dollars and not above
five thousand dollars, seventy cents,..      70
Above five thousand dollars and not above seven thousand
five hundred dollars, one dollar,..           1 00
And for every two thousand five hundred dollars, or
part thereof, in excess of seven thousand five hundred dollars, thirty cents,..                     30
BILL OF LADING or receipt, (other than charter-party,)           Bills ofladine
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
ExPREss.-For every receipt or stamp used, or issued             Express.
by any express company, or carrier, or person whose
occupation it is to act as such, for all boxes, bales,
packages, articles, or bundles, for the transportation
of which such company, carrier, or person, shall
receive a compensation of not over twenty-five cents,
one cent,......        1
When such compensation exceeds the sum of twenty-five
cents, and not over one dollar, two cents,.2
When one or more packages are sent to the same address
at the same time, and the compensation therefor exceeds one dollar, five cents,                           5
BOND.-For indemnifying any person who shall have                 Bond.
become bound or engaged as surety for the payment
of any sum of money, or for the due execution or




58                              EXCISE TAX.
Duty.
Dolls. cts,
performance of the duties of any office, and to account for money received by virtue thereof, fifty
cents,......      50
BOND of any description other than such as may be required in legal proceedings, and such as are 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
For a sum exceeding fifty dollars, 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,..              25
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,.       2
For a sum exceeding one hundred dollars, five cents,.         5
CERTIFICATE of any other description than those specified, ten cents,...      10
Charter-party.  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, if the registered tonnage of
such ship or vessel, or steamer, does not exceed
three hundred tons, three dollars,.    ~.    3 00
Exceeding three hundred tons, and not exceeding six
hundred tons, five dollars,...            5 00
Exceeding six hundred tons, ten dollars,                 10 00
Contract.   CONTRACT.-Broker's note, or memorandum  of sale of
any goods or merchandise, stocks, bonds, exchange,
notes of hand, real estate, or property of any kind
or description issued by brokers or persons acting
as such, ten cents,....                     10
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 exceeds
one hundred dollars and 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
Exceeding one thousand dollars and not exceeding two
thousand five hundred dollars, two dollars, -         2 00




EXCISE TAX.                                59
Duty.
Dolls. cts.
Exceeding two thousand five hundred dollars, and not
exceeding five thousand dollars, five dollars,..    5 00
Exceeding five thousand dollars and not exceeding ten
thousand dollars, ten dollars,....    10 00
Exceeding ten thousand dollars and not exceeding twenty
thousand dollars, twenty dollars,...       20 00
And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thousand
dollars, twenty dollars,......  20 00
DESPATCHI, TELEGRAPHIC.-Any despatch  or message,                 Despatch, (telethe charge for which for the first ten words does not       graphic.)
exceed twenty cents, one cent,....        1
When the charge for the first ten words exceeds twenty
cents, three cents,......           3
ENTRY of any goods, wares, or merchandise at any cus-             Entry of goods.
tom-house, either for consumption or warehousing,
not exceeding one hundred dollars in value, twentyfive cents,.......      25
Exceedingl one hundred dollars and not exceeding five
hundred dollars in value, fifty cents,...    50
Exceeding five hundred dollars in value, one dollar,.    1 00
ENTRY for the withdrawal of any goods or merchandise
from bonded warehouse, fifty cents,...      50
INSURANCE, (LIFE.)-Policy of insurance, or other instru-          Insurance
ment by whatever name the same shall be called,
whereby any insurance shall be made upon any life
or livesWhen the amount insured shall not exceed one thousand
dollars, twenty-five cents,...              25
Exceeding one thousand and not exceeding five thousand
dollars, fifty cents,....                 50
ExceedingT five thousand dollars, one dollar,.            1 00
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, twenty-five cents,..           25
LEASE, agreement, memorandum, or contract for the hire,           Lease.
use, or rent of any land, tenement, or portion thereofIf for a period of time not exceeding three years, fifty
cents,.....            50
If for a period exceeding three years, one dollar,         1 00
IANIFEST for custom-house entry or clearance of the car-         Manifest.
go of any ship, vessel, or steamer for a foreign port —
If the registered tonnage of such ship, vessel, or steamer
does not exceed three hundred tons, one dollar,.     1 00
Exceeding three hundred tons, and 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 per-              Mortgag.
sonal, heritable or movable whatsoever, where the
same shall be made as a security for the payment




60                               EXCISE TAX.
Duty.
Dolls. cts.
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 money, 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,.....    1 00
Exceeding one thousand dollars, and not exceeding two
thousand five hundred dollars, two dollars,..    2 00
Exceeding two thousand five hundred dollars, and not
exceeding five thousand dollars, five dollars,..    5 00
Exceeding five thousand dollars, and not exceeding ten
thousand dollars, ten dollars,..              10 00
Exceeding ten thousand dollars, and not exceeding twenty
thousand dollars, fifteen dollars,...       15 00
And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thousand
dollars, ten dollars,...10 00
Passage ticket. PASSAGE TICKET, by any vessel from a port in the United
States to a foreign port, if less than thirty dollars,
fifty cents,........        50
Exceeding thirty dollars, one dollar,                        1 00
Power of attor- POWER OF ATTORNEY for the sale or transfer of any
ney.
stock, bonds, or scrip, or for the collection of any
dividends or interest thereon, 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, twentyfive cents,.......         25
POWER OF ATTORNEY to sell and convey real estate, or
to rent or lease the same, or to perform any and all
other acts not hereinbefore specified, one dollar,.    1 00
Probate of will. PROBATE OF WILL, or letters of administration: Where
the estate 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 five hundred dollars, fifty cents,..     50
To exceed two thousand five hundred dollars and not exceeding five thousand dollars, one dollar,..    1 00
To exceed five thousand dollars, and not exceeding twenty thousand dollars, two dollars,....    2 00
To exceed twenty thousand dollars, and not exceeding
fifty thousand dollars, five dollars,....    5 00
To exceed fifty thousand dollars, and not exceeding one
hundred thousand dollars, ten dollars,...   10 00




EXCISE TAX.                                61
Duty.
Dolls. cts.
Exceeding one hundred thousand dollars, and not exceeding one hundred and fifty thousand dollars,
twenty dollars,.                               20 00
And for every additional fifty thousand dollars, or fractional part thereof, ten dollars,...     10 00
PROTEST.-Upon the protest of every note, bill of ex-             Protest.
change, 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
WAREHOUSE RECEIPT for any goods, merchandise, or                 Warehouse reproperty of any kind held on storage in any public         ceipt.
or private warehouse or yard, twenty-five cents,.    25
LEGAL DOCUMENTS:
Writ, or other original process by which any suit is com-       Legat   documenced in any court of record, either law or equity,
fifty cents,....       50
Provided, That no writ, summons, or other process                Proviso.
issued by a justice of the peace, 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.
SCHEDULE C.
MEDICINES OR PREPARATIONS. —For and  upon  every                 Medicines  or
packet, box, bottle, pot, phial, or other enclosure,       preparations.
containing any pills, powders, tinctures, troches or
lozenges, syrups, cordials, bitters, anodynes, tonics,
plasters, liniments, salves, ointments, pastes, drops,
waters, essences, spirits, oils, or other 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 4ly 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 the
retail price or value, the sum of twenty-five cents,
one cent,....
5




62                              EXCISE TAX.
Duty.
Dolls. cts.
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
When 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
When 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 and PERFUMERY AND COSMETICS.-For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet, water, cosmetic,
hair oil, pomade, hairdressing, hair restorative, hair
dye, toothwash, 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, 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,...
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




EXCISE TAX.                                 63
Duty.
Dolls. cts.
PLAYING CARDS. —For and upon every pack of whatever                 Playing cards.
number, when the price per pack does not exceed
eighteen cents, one cent,....         1
Over eighteen cents and not exceeding twenty-five cents
per pack, two cents,....         2
Over twenty-five and not exceeding thirty cents per pack,
three cents,........          3
Over thirty and not exceeding thirty-six cents per pack,
four cents,..                        4
Over thirty-six cents per pack, five cents,...       5
LEGACIES  AND   DISTRIBUTIVE  SHARES  OF                       Legacies.
PERSONAL PROPERTY.
SEC. 111. And be it further enacted, That any person or persons having in charge or trust, as administrators, executors, or
trustees of any legacies or distributive shares arising from personal
property, of any kind whatsoever, where the whole amount of such
personal property, as aforesaid, shall exceed the sum of one thou-  Legaciesexceedsand dollars in actual value, passing from any person who may die ing $1,000.
after the passage of this act possessed of such property, either by
will or by the intestate laws of any State or Territory, or any part
of such 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  Lineal descendinterest in such property shall be the lineal issue or lineal ances- ants.
tor, brother or sister, to the person who died possessed of such
property, as aforesaid, at and after the rate of seventy-five cents
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 sis- brother or sister.
ter of the person who died possessed, as aforesaid, at and after the
rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest.
Third. Where the person or persons entitled to any beneficial  Brother or sister
interest in such property shall be a brother or sister of the father ther.
or mother, or a descendant of a brother or sister of the father or
mother of the person who died possessed, as aforesaid, at and after
the rate of three 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-  randdfther or
father or grandmother, or a descendant of the brother or sister of
the grandfather or grandmother of the person who died possessed,
as aforesaid, at and after the rate of four dollars for each and every
hundred dollars of the clear value of such interest.
Fifth. Where the person or persons entitled to any beneficial Any other deinterest in such property shall be in any other degree of collateral guir of consanconsanguinity than is hereinbefore stated, or shall be a stranger in
blood to the person who died possessed, as aforesaid, or shall be a




64                              EXCISE TAX.
body politic or corporate, at and after the rate of five dollars for
each and every hundred dollars of the clear valde of such interest:
Provided, That all legacies or property passing by will, or by the
laws of any State or Territory, to husband or wife of the person
who died possessed, as aforesaid, shall be exempt from tax or
duty.
Tax a lien upon    SEC. 112. And be it further enacted, That the tax or duty
property of deceased.       aforesaid shall be a lien and charge upon the property of every
person who may die as aforesaid, until the same shall be fully
paid to and discharged by the United States; and every executor,
administrator, or other person who may take the burden or trust
of administration upon such property shall, after taking such burPay tax before den or trust, and before paying and distributing any portion
distribution.
thereof to the legatees or any parties entitled to beneficial interest therein, pay to the collector or deputy collector of the
district the amount of the duty or tax, as aforesaid, and shall also
Executor, &c., make and render to the assistant assessor of the district a schedto make list of ule, list, or statement of the amount of such property, together
property   and                                               p
amount of tax.   with the amount of duty which has accrued or should accrue
thereon, verified by his 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
may 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,. which schedule,
List to contain list, or statement shall be by him delivered to such collector; and
and value of iater- upon such payment and delivery of such schedule, list, or state-'est.         ment, said collector or deputy collector, shall grant to such person
paying such duty or tax a receipt or receipts for the same in
duplicate, which shall be prepared as is hereinafter provided;
such receipt or receipts, duly signed and delivered by such collector or deputy collector, shall be sufficient evidence to entitle
the person who paid such duty or tax as having taken the burden
or trust of administering such property or personal estate to be
allowed for such payment by the person or persons entitled to
the beneficial interest in respect to which such tax or duty was
paid; and such person administering such property or personal
estate shall be credited and allowed such payment by every tribunal which, by the laws of any State or. Territory, is or may be
empowered to decide upon and settle the accounts of executors
and administrators; and in case such person who has taken the
burden or trust of administering upon any such property or personal estate 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 schedule, list, or statement of such legacies, property, or personal estate under oath,
as aforesaid, or shall deliver to said collector or deputy collector
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 propPenaltyse noe- erty or personal estate shall have been granted or allowed under
turn; proper offi- existing laws,-the proper officer of the United States shall comcer to proceed in
court.        mence such proceedings in law  or equity before any court of




EXCISE TAX.                                 65
the United States as may be proper and necessary to enforce and
realize the lien or charge upon such property or personal estate,
or any part thereof, for which such tax or duty has not been truly
and justly paid.  Under such proceedings the rate of duty or
tax enforced shall be the highest rate imposed or assessed by
this act, and shall be in the name of the United States against
such person or persons as may have the actual or constructive
custody or possession of such property 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 such sale, the
amount of such tax or duty, together with all costs and 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 their lawful title to the same.  The deed
or deeds, or any proper conveyance of such property or personal
estate, or any portion thereof, so sold under such judgment or
decree, executed 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 Penalty for refusing to exhibit
or persons who shall have in his possession, charge, or custody, records, files, &c.
any record, file, or paper, containing or supposed to contain any
information concerning such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall
exhibit the same at the request of the collector of the revenue, his
deputy, or agent, 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; and if any such person,
having in 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; and in case of any delinquency in making the schedule, list, or statement, or in the payment of the duty or tax accruing, or which should accrue thereon, the assessment and collection
shall be made as provided for in the general provisions of this
act: Provided, In all legal controversies where such deed or title Proviso.
shall be the subject of judicial investigation the recital in said deed
shall be presumed to be true, and that the requirements of the law
had been complied with by the officers of the government.
SEC. 113. And be it further enacted, That whenever by this  Commissioner to
act any license, duty, or tax of any description has been imposed determie the dis,
on any corporate body, or property of any incorporated company, rations shall pay
it shall be lawful for the Commissioner of Internal Revenue to tax.
prescribe and determine in what district such tax shall be assessed
and collected, and to what officer thereof the official notices required in that behalf shall be given, and of whom payment of
such tax shall be demanded.
SEC. 114. And be it further enacted, That all articles upon  Proceedings in
case of fraud to be
which duties are imposed by the provisions of this act, which in  United States'
shall be found in the possession of any person or persons for the courts.
purpose of being sold by such person or persons in fraud thereof




66                             EXCISE TAX.
and with the design to avoid payment of said duties, may be
seized by any collector or deputy collector who shall have reason
to believe that the same are possessed for the purpose aforesaid,
and the same shall be forfeited to the United States. And the
proceedings to enforce 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 possession ally such articles for the purpose of selling the
same, with the design of avoiding payment of the duties imposed
Penalty.   thereon by this act, shall be liable to a penalty of one hundred dollars, to be recovered as hereinbefore provided.
APPROPRIATION.
Payment.ofsala-   SEC. 115. And be it further enacted, That the pay of the asries of assessors
and collectors.  sessors, assistant assessors, collectors, and deputy collectors, shall
be paid out of the accruing internal duties or taxes before the
same is paid into the treasury, according to such regulations as the
Commissioner of Internal Revenue, under the direction of the
Secretary of the Treasury, shall prescribe; and for the purpose
of paying the Commissioner of Internal Revenue and clerks, procuring dies, stamps, adhesive stamps, paper, printing forms and
regulations, advertising, and any other expenses of carrying this
act into effect, the sum of five hundred thousand dollars be, and
500,000. aton  hereby is, appropriated, or so much thereof as may be necessary.
ALLOWANCE AND DRAWBACK.
Allowance  of   SEC. 116. And be it further enacted, That from and after the
drawback on man- date on which this act takes effect there shall be an allowance or
ufatctures exported.          drawback on all articles on which any internal duty or tax shall
have been paid, except raw or unmanufactured cotton, 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 regu-?lations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary
of the Treasury, and the same shall be paid by the warrant of the
Secretary of the Treasury on the Treasurer of the United States,
Appropriation. out of any money arising from internal duties not otherwise approDrawback  not priated: Provided, That no allowance or drawback shall be made
less than $20.    or had for any amount claimed or due less than twenty dollars,
anything in this act to the contrary notwithstanding: And proCertificates of vided, further, That any certificate of drawback for goods ex-'drawback receivable for duties.   ported, issued in pursuance of the provisions of this act, 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 of the Treasury may make such regulations with regard to the form of said
certificates and the issuing thereof as, in his judgment, may be
necessary: And provided, further, That in computing the allowance or drawback upon articles manufactured exclusively of cotton
when exported, there shall be allowed, in addition. to the three per
centum duty which shall have been paid on such articles, a draw



EXCISE TAX.                              67
back of five mills per pound upon such articles, in all cases where  Additional drawback on cotton
the duty imposed by this act upon the cotton used in the manu- goods.
facture thereof has been previously paid; the amount of said allowance 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.
SEC. 117. And be it further enacted, That if any person or per- Penalty  for
sons shall fraudulently claim  or seek to obtain an allowance or fraudulent claim
drawback on goods, wares, or merchandise, on which no internal
duty shall have been paid, or shall fraudulently claim any greater
allowance or drawback than the 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.
SEC. 118. And be it further enacted, That the sum  of sixty  Direct tax of
New Mexico credthousand dollars appropriated to complete the capitol in New ited.
Mexico, by the second section of an act of Congress, approved
June twenty-five, eighteen hundred and sixty, and the sum of fifty
thousand dollars, appropriated for military roads in New Mexico,
by act of Congress approved March two, eighteen hundred and
sixty-one, be, and the same are hereby, credited to the Territory
of New Mexico in payment of the direct annual tax of sixty-two
thousand six hundred and forty-eight dollars levied upon said Territory under the eighth section of an act of Congress, approved
August five, eighteen hundred and sixty-one, to be taken up on account of said direct tax under said [act] as the same may fall due
to the United States from said Territory.
SEC. 119. And be it further enacted, That so much of an act  Direct tax limitentitled "An act to provide increased revenue from imports to edto one year.
pay interest on the public debt, and for other purposes," approved
August fifth, eighteen hundred and sixty-one, as imposes a direct
tax of twenty millions of dollars on the United States, shall be
held to authorize the levy and collection of one tax to that
amount; and no other tax shall be levied under and by virtue
thereof, until the first day of April, eighteen hundred and sixtyfive, when the same shall be in full force and effect.
GALUSHA A. GROW,
Speaker of the House of Representatives.
SOLOMON FOOT,
President of the Senate pro tempore.
Approved July 1, 1862.
ABRAHAM LINCOLN.
THE following sections of the "Act increasing, temporarily,
the duties on imports, and for other purposes," approved July 14,
1862, are amendatory of the foregoing internal revenue or tax bill:
SEC. 25. And be it further enacted, That the 95th section oftheact
entitled " An act to provide internal revenue to support the government and pay interest on the public debt," approved July 1, 1862, be
so amended that no instrument, document, or paper, made, signed, or
issued, prior to the 1st day of January, 1863, without being duly
stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, shall for that cause be deemed invalid and of no effect:




68                            EXCISE TAX.
Provided, however, that no such instrument, document, or paper,
shall be admitted or used as evidence in any court until the same
shall have been duly stamped, nor until the holder thereof shall have
proved to the satisfaction of the court that he has paid to the collector
or deputy collector of the district within which such court may be
held, the sum of five dollars for the use of the United States.
SEC. 26. And be it further enacted, That no part of the act aforesaid, in relation to stamp duties, shall be held to take effect before the
1st day of September, 1862. And all of said act, except so much
thereof as relates to the appointment of a Commissioner of Internal
Revenue, shall be held to take effect on the 21st day of July, 1862,
instead of from and after its approval by the President.




INDEX TO EXCISE TAX.
A
TAX. PAGE
Absent persons, to present list to assessor within ten days after notice is
given or sent by mail, and penalty for neglect,..4
Advertisements inserted in newspapers, magazines, reviews, or any
other publication, on gross receipts for,... 3 per ct. 47
Do.,   in newspapers denied the use of the mails,..   10 per ct.,
Do.,    all receipts for, to the amount of $1,000,...  exempt. 48
Do.,   in papers whose circulation does not exceed 2,000 copies,   exempt. 48
Agents to purchase or sell goods, cost of license,..      $50 00. 29
Do.,   to seek wholesale orders for goods, cost of license;.   50 00. 29
Do.,   for ship owners, cost of license,...       56 00. 29
Do.,    Real Estate, cost of license,...   50 00. 29
Do.,    Claim, cost of license,....       10 00. 31
Do.,    Patent, cost of license,..                  10 00. 31
Agreements, for each sheet or piece of paper, on which written, stamp
duty,.....                 5 cents. 56
Do.,   for the hire, use, or rent of any land, tenement, or portion
thereof, if for a period of time not exceeding three years,
stamp duty,.50 cents.  59
Do.,   if for a period of time exceeding three years, stamp duty,    $1 00. 59
Ale, per barrel of thirty-one gallons, fractional parts of a barrel to pay
proportionately,..                          1 00. 21
Alteratives, on each package of, the retail price or value of which does
not exceed 25 cents, stamp duty,.                      1 cent. 61
Do.,    on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty,    2 cents. 62
Do.,    on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty,    3 cents. 62
Do.,    on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar,.       4 cents.  62
Do.,    on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional
part thereof, over and above one dollar, an additional
stamp duty of......  2 cents.  62
Animal oils, per gallon,.                                          2 cents. 36
Anodynes, on each package of, the retail price or value of which does not
exceed 25 cents, stamp duty,...       I cent. 61
Do.,    on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty,    2 cents. 62
Do.,    on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty,    3 cents. 62
Do.,    on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar,..  4 cents. 62
Do.,    on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents or fractional
part thereof, over and above one dollar, an additional
stamp duty of......  2 cents.  62
Apothecaries' license not required in certain cases,...               32




70                         INDEX  TO  EXCISE  TAX.
TAX. PAGE
Apothecaries, when a license as wholesale or retail dealer has- not been
taken out, and where the annual gross receipts on sales exceed one thousand dollars, for license,..      $10 00. 31
Do.,    whose gross annual sales are less than one thousand dollars,
require no license,......              31
Appeal not allowed in cases of fraudulent lists or under-valuation,.           4
Do.,    notice of time and place for hearing,..                   6
Do.,    before whom made, and question at issue,...             6
Do.,   to be in writing,....                6
Appraisements of value or damage, on each, a stamp duty of             5 cents. 56
Aromatic Snuff, on each package of, the retail price or value of which,
does not exceed 25 cents, a stamp duty of                  1 cent. 61
Do.,    on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, a stamp duty
of.                                                2 cents. 62
Do.,    on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, a stamp duty
of.                                                    3 cents.  62
Do.,    on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar,            4 cents. 62
Do.,    on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional
part thereof, over and above one dollar, an additional
stamp duty of......    2 cents. 62
Articles not to be considered as manufactures,..                         40
Assessors for each district,....                       1
Do.,    how appointed,...                                  1
Do.,    subdivide his district and appoint assistants,..                2
Do.,   to take an oath,....            2
Do.,    certificate of to be delivered to collector,..                2
Do.,    penalty for not taking oath,..                                      2
Do.,    when assessments are to be made,.                              3
Do.,    how taxable persons and property may be found out,.            3
Do.,    duty when persons fail to make out a list,..                4
Do.,    penalty on persons making fraudulent lists,..            4
Do.,    duty in case of fraudulent lists or under-valuation,.            4
Do.,    duty when persons notified fail or neglect to make out lists,        4
Do.,    duty in case of non-residents,...            5
Do.,    duty relative to lists of property owned in other districts,         5
Do.,   two general lists to be made of persons liable to pay tax,
and amount,...5
Do.,   lists to be sent to the principal assessor within thirty days,        6
Do.,   to advertise when list may be examined,.                   6
Do.,   to keep lists open fifteen days,..6
Do.,   to advertise time and place of hearing appeals,.                     6
Do.,   to submit lists to the inspection of all persons,..6
Do.,   to determine appeals in a summary way,                                6
Do.,    question to be decided by assessors on an appeal,..6
Do.,   to re-examine and equalize valuations,...6
Do.,   to give notice of an increase of valuation,...6
Do.,   to make lists of persons liable to taxation, and amount
payable,......                      7
Do.,   to make separate lists of non-residents,..                7
Do.,   to send lists to collectors, and penalty for neglect,..            7
Do.,    penalty may be remitted by commissioner,..                7
Do.,    compensation of assessors,.....            7
Do.,   in Oregon and California, and the territories,..                8
Do.,    other cases of compensation,....            8
Do.,    other duties under act of 1861,.                                   16
Do.,   to receive abstract of books of distillers and brewers
monthly, if desired,...              24
Do.,   right to examine said books,....            25
Do.,    proceedings when persons apply for a license,..               25
Do.,   to receive lists from manufacturers,..            33




INDEX  TO  EXCISE TAX.                               71
TAX. PAGE
Assessors    how to assess knitting thread,....               33
Do.,   to assess duties in certain cases,.                          35
Do.,   to estimate gas,......               36
Do.,   to receive monthly report of auctioneers,...            41
Do.,          do.          do.      butchers,...               42
Do.,          do.         do.       railroad companies,.                   43
Do.,          do.          do.      steamboat captains,.               43
Do.,          do.          do.      ferry boat owners,..            43
Do.,          do.          do.      bridge keepers,.                      43
Do.,   to receive list of advertisements from publishers,..            48
Do.,   to make return of neglect to report income,..               51
Assessors assisting, how appointed,.....            2
Do.,   to take an oath,......                2
Do.,    duties when they commence,....             3
Do.,   to notify absent persons,.                4
Do.,    duty when persons notified fail to make out lists,.                4
Do.,    penalty for neglect to send lists to assessors,..                6
Do.,   to send lists to districts where persons reside,..             7
Do.,    compensation of,......                7
Associations to make a list, &c.,...             3
Auctioneers, for license,.....             $20 00. 27
Auctioneers not to sell at private sale,....           26
Do.,    may sell for a licensed trader,....               26
Do.;    who are auctioneers?..                                 27
Do.,   to make monthly returns to the assessors, and penalty for
neglect,.......               41
Auction sales of goods, merchandise, articles, and stocks, on gross amount
of sales,.....       of I per ct. 41
B
Band Iron. See " Iron."
Banks, on all dividends,.....     3 per ct. 45
Banks, to make semi-annual statement,..               45
Do.,    authorized to deduct the amount of tax from the dividend,            45
Bankers, every person who keeps a place of business where credits are
opened in favor of any person, firm, or corporation, by the
deposit or collection of money or currency, and the same,
or any part thereof, shall be paid or remitted upon the
draft, check, or order, of such creditor, but which does not
include incorporated banks, or other banks legally authorized to issue notes as circulation, for license,. $100 00. 27
Bar Iron.  See " Iron."
Barytes, sulphate of, per 100 pounds,. 10 cents.  37
Beer, per barrel of 31 gallons, fractional parts of a barrel to pay proportionately,......       $1 00. 21
Bend Leather, per pound,.....   1 cent. 39
Benzine, or Benzole, per gallon,....    10 cents. 36
Bicarbonate of soda, per pound,.....  5 mills. 37
Billiard Tables, for private use,.....      $10 00. 42
Do.,    for public use, each table, for license,...    5 00. 30
Bills of Exchange (inland) for the payment of any sum  of money exceeding $20 and not exceeding $100, otherwise than at
sight or demand, stamp duty of..            5 cents. 56
Do.,    exceeding $100 and not exceeding $200,... 10 cents. 56
Do.,    exceeding $200 and not exceeding $350,..    15 cents. 56
Do.,    exceeding $350 and not exceeding $500,... 20 cents. 56
Do.,    exceeding $500 and not exceeding $750,..    30 cents. 56
Do.,    exceeding $750 and not exceeding $1,000,. 40 cents. 56
Do.,    exceeding $1,000 and not exceeding $1,500,..    60 cents. 56
Do.,    exceeding $1,500 and not exceeding $2,500,..   $1 00. 56
Do.,    exceeding $2,500 and not exceeding $5,000,.                   1 50. 56
Do.,    for every $2,500, or part of $2,500, in excess of $5,000,     1 00. 57




72                        INDEX  TO EXCISE TAX.
TAX. PAGE
Bills of Exchange (foreign) drawn in, but payable out of the United
States, if drawn singly, or otherwise than in sets of three
or more, according to the custom of merchants and bankers, same as bill of exchange (inland).
Do.,   if drawn in sets of three or more, for every bill of each set,
where the sum made payable shall not exceed $150, or the
equivalent thereof in any foreign currency,..  3 cents. 57
Do.,   above $150 and not above $250,...     5 cents. 57
Do.,   above $250 and not above $500,.... 10 cents. 57
Do.,   above $500 and not above $1,000,...     15 cents. 57
Do.,   above $1,000 and not above $1,500,... 20 cents. 57
Do.,   above $1,500 and not above $2,250,...     30 cents. 57
Do.,   above $2,250 and not above $3,500,... 50 cents. 57
Do.,   above $3,500 and not above $5,000,...    70 cents. 57
Do.,   above $5,000 and not above $7,500,.                 $1 00. 57
Bills of Exchange (foreign), &c., for every $2,500 or part thereof, in excess of $7,500,.                                 30 cents. 57
Bills of Lading for any goods, merchandise, or effects, to be exported
from a port or place in the United States to any foreign
port or place, excepting the ports of British North America, a stamp duty of...           10 cents. 57
Bitters. See "Preparations."
Boards are not to be considered as a manufacture,...           40
Bonds, auction sales of, on gross amounts of sales,...       of 1 per ct.
Bonds, for indemnifying any person who shall have become bound or engaged as surety for the payment of any sum of money, or
for the due execution or performance of the duties of any
office, and to account for money received by virtue thereof, a stamp duty of...                    50 cents. 57
Do.,    of any description other than such as are required in legal
proceedings not otherwise charged, a stamp duty of     25 cents. 58
Bone, manufactures of, wholly or in part, if not otherwise specified, ad
valorem,.......  3 per ct. 40
Books are not to be regarded as a manufacture,..                      40
Bottles, containing medicines, of which the maker claims to have some
secret formula, or exclusive right for preparing the same,
the retail price or value of which, contents included, does
not exceed 25 cents, a stamp duty of...         cent. 61
Do.,   containing medicines, &c., the retail price or value of which,
contents included, exceeds 25 cents, and does not exceed 50
cents, a stamp duty of                                  2 cents. 62
Do.,   containing medicines, &c., the retail price or value of which,
contents included, exceeds 50 cents, but does not exceed 75
cents,.......  3 cents. 62
Do.,   containing medicines, &c., the value of which, contents included, shall exceed 75 cents, and shall not exceed one
dollar,.......     4 cents. 62
Do.,   containing medicines, &c., the value of which, contents included, exceeds one dollar, for each and every 50 cents or
fiactional part thereof over and above one dollar, an additional stamp duty of.....  2 cents. 62
Bowling alleys, for each alley, duty for license,...       $5 00. 30
Boxes, containing medicines, &c., same as "Bottles."
Brass, manufactures of, if not otherwise specified,... 3 per t. 40
Breweries and distilleries may be inspected by the collector in the day
time,.....                         14
Do.,   penalty for refusal to admit him,.                      14
Brewers, every person who manufactures fermented liquors of any name
or description for sale, from malt, wholly or in part, who
manufactures less than 500 bbls. per year, for license,. $25 00. 28
Do.,    who manufactures 500 bbls. and upward, per year, for license,...                                  50 00. 28
Brewers, to pay duty on ale, beer, lager beer, and porter,                    22
Do.,   to keep a record of grain used, and quantity of fermented
liquors made and sold,.....           22




INDEX TO EXCISE TAX.                                 73
TAX. PAGE
Brewer's record open to inspection,.....              22
Do.,   render monthly accounts to the collector,.22
Do.,    verified by oath,..22
Do.,    pay duties,...                                 22
Do.,   removal for storage, how authorized,...               22
Do.,    original entries verified by oath,....            23
Do.,    entries made by other persons verified,...               23
Do.,    penalty for neglect to make true reports,...            23
- Do.,   fine, seizure to be made within thirty days,..               23
Do.,   ten per cent. for neglect to pay duties, added,..            24
Do.,    duties a lien,...                             24
Do.,    may be collected by distraint,...24
Do.,   restored on payment of duties,....               24
Do.,    furnish abstract of entries on books to assessors monthly, if
requested,.....                    24
Bricks are not to be considered as a manufacture,..                      40
Bridges, toll, on gross receipts,......  3 per ct. 43
Bridge keeper, to make monthly statement,.                                 43
Bristles, manufactures of, not otherwise specified,.3 per t. 40
Brokers, auction sales by, of goods, wares, merchandise, articles, or things,
on gross amount of sale,...        I of 1 per ct. 41
Brokers, for license,......  $50 00. 29
Brokers, commercial, for license,...                      50 00. 29
Brokers, land warrants (see Land Warrant Brokers),..       25 00. 29
Brokers, who require a broker's license,..               29
Do.,    cattle, cost of license,.....   10 00. 30
Do.,    commercial, who require such a license,..                      29
Bullion, in the manufacture of silverware, is not to be considered a manufacture,........         40
Burning Fluid is not to be considered a manufacture,....    40
Butchers, to report monthly to assessors,.....           42
C
Calfskins, tanned, each,......  6 cents. 39
Do.,    American patent,....             5 per ct. 39
Candles, of whatever material made,. 3 per ct. 35
Cards, playing, per pack of whatever number, when the price per pack
does not exceed 18 cents,...              1 cent.  63
Do.,    over 18 and not over 25 cents per pack,...  2 cents.  63
Do.,    over 25 and not over 30 cents per pack,..       3 cents.  63
Do.,    over 30 and not over 36 cents per pack,..  4 cents. 63
Do.,    over 36 cents per pack,....       5 cents.  63
Calves, slaughtered, per head,....  5 cents. 42
Carriages, &c., valued at $75 or over, including the harness, drawn by
one horse,......       $1 00. 41
Do.,    drawn by two horses, valued at $75, and not exceeding
$200,......    2 00. 42
Do.,    exceeding in value $200, and not exceeding $600,.         5 00. 42
Do.,    exceeding $600 in value,.....   10 00. 42
Cassia, ground, and all imitations of, per pound,.                   1 cent. 37
Castile Soap, valued not above 3~ cents per pound, per pound,..   1 mill. 38
Do.,    valued above 3~ cents per pound, per pound,..       5 mills. 38
Catarrh Snuff, each package of, the retail price or value of which does not
exceed 25 cents, a stamp duty of...           1 cent. 61
Do.,    each package of, the retail price or value of which exceeds
25 cents, and does not exceed 50 cents, a stamp duty of    2 cents.  62
Do.,    each package of, the retail price or value of which exceeds
50 cents, and does not exceed 75 cents, a stamp duty of   3 cents.  62
Do.,    each package of, the value of which exceeds 75 cents, and
does not exceed one dollar, a stamp duty of.          4 cents. 62
Do.,    each package of, the retail price or value of which exceeds
one dollar, for each and every additional 50 cents, or frac



74                        INDEX  TO  EXCISE TAX.
TAX. PAGE
tional part thereof, over and above one dollar, an additional
stamp duty of......  2 cents.  62
Cattle Brokers, cost of license,..      $10 00  30
Do.,    who is one,.......            30
Cattle, horned, exceeding eighteen months old, slaughtered for sale, each, 30 cents. 42
Do.,    under eighteen months old, per head,...     5 cents. 42
Do.,   slaughtered by any person for his own consumption,. exempt. 42
Cattle brokers, for license,..                                  $10 00. 30
Cavendish tobacco, valued at more than 30 cents per pound, per pound, 15 cents. 37
Do.,    valued at any sum not exceeding 30 cents per pound, per
pound,..                                     10 cents. 37
Cement, made wholly or in part of glue, to be sold in a liquid state, per
gallon,..                                        25 cents. 38
Certificate of stock in any incorporated company, stamp duty on each,   25 cents. 58
Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated
company, if for not less than $10, and not exceeding $50,
stamp duty,...... 10 cents. 58
Certificate of profits, &c., for sum exceeding fifty dollars,.    25 cents. 58
Certificate-Any certificate of damage, and all other certificates or documents issued by any pprt warden' marine surveyor, or
other person acting as such, stamp duty,..    25 cents. 58
Certificate of deposit of any sum of money in any bank or trust company,
or with any banker or person acting as such, if for a sum
not exceeding one hundred dollars, a stamp duty,.     2 cents.  58
Do.,   for a sum exceeding one hundred dollars. stamp duty,       5 cents. 58
Certificate of any other description than those specified, a stamp duty of 10 cents. 58
Charter Party-Contract of agreement for the charter of any ship or ves.
sel, or steamer, or any letter, or 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, if the registered tonnage of
such ship or vessel, or steamer, does not exceed three hundred tons, stamp duty,.....   $3 00. 58
Do.,    exceeding three hundred tons, and not exceeding six hundred tons, stamp duty,...                      5 00. 58
Do.,    exceeding six hundred tons, stamp duty,...  10 00. 58
Checks drawn upon any bank, trust company, or any person or persons,
companies or corporations, for the payment of money at
sight or on demand,.....      2 cents. 50
Cheese is not to be considered a manufacture.
Chemical preparations, same as "Medicines."
Chocolate, prepared, per pound,                                        1 cent. 37
Circuses, every building, tent, space, or area, where feats of horsemanship
or acrobatic sports are exhibited, for license,..     $50 00. 30
Citizens, to make a list, &c.,......                3
Claim agents, whose business it is to prosecute claims in any of the executive departments of the Federal Government, or procure
patents, for each license,.....   10 00. 31
Clock movements, made to run one day, each,...      5 cents. 38
Do.,    made to run over one day, each,                          10 cents. 38
Cloth, before it has been dyed, printed, bleached, or prepared in any
other manner,......    3 per ct. 39
Do.,    after it has been dyed, duty assessed on increased value,    3 per ct. 40
Cloves, ground, and all imitations of, per pound,....  1 cent. 37
Coal, all mineral, except pea coal and dust coal, per ton,. 3. cents.  36
Coal oil, refined, per gallon,....       8 and 10 cents. 36
Coal oil distillers, each license,......  $50 00. 30
Coal oil may be removed for export, or re-distillation,                         20
Do.,    bonds to be given,....             20
Do.,    oath, amount of duties to exceed $300,...            21
Do.,    duties to be paid when not exported,..      o               21
Do.,   illuminating, refined, and all other bituminous substances
used for like purpose,.....    10 cents. 86




INDEX TO EXCISE TAX.                                   75
TAX. PAGE
Coal oil, refined by the distillation of coal alone,                      8 cents.  36
Do.,    distillers subject to same provisions as distillers of spirituous liquors,.                                         36
Coal tar, produced in the manufacture of gas,... exempt.  36
Cocoa, prepared, per pound,...                   I cent.  37
Coffee, ground, per pound,.                                 3 mills.  37
Collection districts to be designated,..                1
Do.,    number of,.                                                   2
Collectors, how appointed,...                                       1
Do..    number of...                                               2
Do.,    bonds of, and powers of,..                                       2
Do.,    number of sureties,......             2
Do.,    responsible for deputies,.                                               3
Do.,    may collect all the taxes in his district,..                     3
Do.,    duty on receiving lists from  assistant assessors, give receipts, &c.,.......              8
Do.,    to advertise when and where tax payable,..                 8
Do.,    to demand payment personally within twenty days after
neglect,..              8
Do.,    to collect by distraint,.....                 9
Do.,    notice to owner or agent,.....              9
Do.,    make list of property distrained,...                 9
Do.,    to advertise,.......             9
Do.,    to restore property on payment of taxes and fees,.                 9
Do.,    sale, and disposition of surplus,..             9
Do.,    give notice of time and place of sale of real estate to the
owner,.......             10
Do.,    advertise and sell,.....                10
Do.,    may adjourn sale five days,.....            10
Do.,    how to give deeds of real estate,...                10
Do.,    may sell lands in other districts,....            11
Do.,    to keep a record of sales of land,...                11
Do.,    record, how to be kept,.....            11
Do.,    duty in cases of redemption,....                11
Do.,    proceedings with property of persons not residents of
United States,......                11
Do.,    to transmit monthly statements of collections,..            12
Do.,    to complete collections in six months,...                12
Do.,    charged with the amount of taxes receipted for,..            12
Do.,    how credited,......                12
Do.,    penalty for failure to account for taxes,...            13
Do.,    proceedings against, by United States marshal,.                      13
Do.,    penalty for extortion or oppression,...                    13
Do.,    may inspect breweries and distilleries in the day time,.               14
Do.,    penalty when refused an abstract,.                           14
Do.,    duties, how performed in case of sickness,..                14
Do.,    sureties still held,.....                    14
Do.,    duty to collect all duties and taxes imposed,..                15
Do.,    to sue for fines,......            15
Do.,    separate accounts to be kept,....                15
Do.,    compensation of,......15
Do.,    other duties of collectors under act of 1861,..                16
Do.,    shall grant licenses to distillers,..                           17
Do.,    may grant permits for the removal of spirits after inspection,          20
Do.,    may distrain for duties on fermented liquors,..             24
Do.,    proceedings,.....                       24
Collectors, Deputy, how appointed,.....             2
Do.,    number and bonds of,.....                 2
Do.,    powers,...... 
Do.,    to certify their proceedings to the Collector,.                11
Do.,    oldest Deputy to act on disability of Collector,.             14
Do.,    bond of Deputy available to heirs of Collectors,.                14
Commercial Brokers.  See " Brokers, Commercial."
Commissioner of Revenue, office of,....             1




76                        INDEX  TO EXCISE TAX.
TAX. PAGE
Commissioner, where located,....                1
Do.,   salary, duties and powers,...                   1
Do.,   clerks, how appointed,...                       1
Confectioners, who are confectioners,..308
Do.,   license not required in certain cases,...               32
Do.,   corporations to make a list, &c.,...                3
Do.,    commissioner to determine which district shall pay tax,           65
Confectioners, whose gross annual sales exceed one thousand dollars
(confectioners who have taken out a license as wholesale
or retail dealers are not required to take a separate license),
for each license,...  $10 00. 30
Confectioners, whose gross annual sales do not exceed one thousand dollars, are not required to take out or pay for license,.        80
Confectionery, made wholly or in part of sugar, per lb..      1 cent. 37
Consumption entry, at any custom house, not exceeding $100 in value,
stamp duty,.                             25 cents. 59
Do.,   exceeding $100 in value and not exceeding $500,         50 cents. 59
Do.,   exceeding $500 in value,...      $1 00. 59
Contracts, for each piece or sheet of paper on which written, stamp
duty,.......     5 cents. 56
Do.,   for the hire, use or rent of any land, tenement, or portion
thereof, if for a period of time not exceeding three years,
stamp duty,.. 50 cents. 59
Do.,   for a period of time exceeding three years.      $1 00. 59
Contracts, brokers' note, or memorandum of sale of any goods or merchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by persons acting as such, stamp duty,..               10 cents. 58
Conveyance, deed, instrument, or writing, whereby any lands, tenements, or other realty, sold, shall be granted, leased, 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 exceeds $100, and does not exceed $500, stamp duty,  50 cents. 58
Do.,    when the consideration exceeds $500, and does not exceed
$1,000,.....              $1 00. 58
Do.,    when the consideration exceeds $1,000, and does not exceed $2,500,...                    2 00. 58
Do.,   exceeding $2,500, and not exceeding $5,000,..   5 00. 59
Do.,   exceeding $5,000 and not exceeding $10,000..       10 00. 59
Do.,   exceeding $10,000, and not exceeding $20,000,             20 00. 59
Do.,   for every additional $10,000, or fractional part, in excess of
$20,000,.                                            20 00. 59
Copper, manufactures of, not otherwise provided for, ad valorem,    3 per ct. 40
Cordials, medicinal, same as " Catarrh Snuff."
Cosmetics, same as "Dentifrice."
Cotton, raw, per lb....                                cent. 39
Cotton, manufactures of, wholly or in part, not otherwise provided for,  3 per ct. 40
Cotton umbrellas,....5 per ct. 38
Coupons, railroad,.. 3 per ct. 44
Deeds. See " Conveyances."
Deerskins, dressed or smoked, per pound,..                      2 cents. 39
Do.,    manufactured,..                                 3 per ct. 40
Dentifrice, each package of, the retail price or value of which does not
exceed 25 cents, stamp duty,.                      1 cent. 62
Do.,   exceeding 25 cents, but not exceeding 50 cents, stamp duty, 2 cents. 62
Do.,   exceeding 50 cents, but not exceeding 75 cents, stamp duty, 3 cents. 62
Do.    each package of, the value of which shall exceed 75 cents,
and shall not exceed one dollar, stamp duty,.         4 cents. 62
Do.,   exceeding one dollar, for each and every 50 cents, or frac



INDEX  TO  EXCISE  TAX.                              7t
TAX. PAGE
tional part thereof, over and above one dollar, an additional stamp duty of.          2 cents. 62
Dentists, for license,.                                       $10 00. 31
Depositories of taxes collected,                                                  12
Deputy Collectors. See "'Collectors, Deputy."
Despatch, telegraphic, when the charge for the first ten words does not
exceed 20 cents, stamp duty,....   1 cent. 59
Do.,    when it exceeds 20 cents,....      3 cents. 59
Diamonds,........  per ct. 39
Direct tax act, limited to one year,.....                67
Distilled spirits, first proof, per gallon,....       20 cents.
Distilled spirits, duty on first proof,...      20 cts. per gal. 18
Do.,   increased for greater strength,..               18
Do.,    standard for first proof,....               18
Do.,    duty when payable,....                   18
Do.,    all to be inspected before used or removed,..               18
Do.,    penalty for fraudulent attempt to evade payment of duties,           19
Do.,    may be removed after inspection,..                          20
Do.,    who to -be shipper and consignee, and pay duties,.               20
Do.,    stored till duties are paid and costs,...            20
Do.,    not less than fifty barrels permitted,...               20
Do.,    may be removed for export or redistillation,..            20
Do.,    bonds, oath,......               20
Do.,    amount of duties to exceed $300,..                          21
Do.,    duties to be paid when not exported,...               21
Distillers. —Every person or copartnership which distils or manufactures
spirituous liquors or sale, when manufacturing 300 bbls. or
more per year, for license,... $50 00. 28
Do.,    making less than 300 bbls. per year,..               25 00. 28
Do.,    of apples and peaches, making less than 150 bbls. per year,  12 50. 28
Distillers must have a license and give bond to report each additional still,     17
Do.,    keep record of gallons distilled and quantity of grain used
open to inspection,...                          17
Do.,   render tri-monthly accounts of amount distilled, amount
removed, and grain used,..                                 17
Do.,    not to sell -or remove until inspected,                              17
Do.,    must pay duties when account is rendered,..            18
Do.,    bond may be renewed or changed,...               18
Do.,    must state place and capacity of still,.                          18
Do.,    penalty for false statement,.   *...               18
Do.,    may erect fire-proof warehouses,...            19
Do.,    regarded as bonded warehouses,...               19
Do.,    pay duty when spirits are sold,                                      19
Do.,    daily record of spirits made and sold to be kept,                    19
Do.,   record open to inspection of the Collector,                           19
Do.,   render tri-monthly accounts from record,.                 19
Do.,    record of grain, &c., used to be kept,...            19
Do.,   to be verified by oath,...                   20
Do.,    pay duties when account is rendered,.. 20
Do.,    may remove spirits after inspection,.                      20
Do.,    how shipped and duties paid,..                       20
Do.,    not less than fifty barrels to be permitted,.              20
Do.,    may remove for export or re-distillation,.            20
Do.,    bond, oath,....                              20
Do.,    amount of duties to exceed $300,.                                  21
Do.,    entries of books to be verified by oath,..               21
Do.,    entries made by other persons to be verified,                        21
Do.,   to furnish abstract of entries on books to assessors monthly,
if required,.....                      24
Distraining for taxes, proceedings by Collector,...                9
Do.,    rights of parties aggrieved by,....            16
Do.,    proceeding to have tax refunded,                                     16
Dividends, annual income from, when exceeding $600, and not exceeding
$10,000, on the excess over $600,...   per ct. 49
6




78                        INDEX  TO  EXCISE TAX.
TAX. PAGE
Dividends, exceeding $10,000, on excess over $600,.          5 per ct. 49
Do.,    annual income from, when realized by any citizen of the
United States residing abroad, and not in the employment
of the United States, not otherwise provided for,.. 5 per ct. 49
Draft, drawn upon any bank, trust company, or any person or persons,
companies or corporations, for the payment of any sum
exceeding $20, at sight or on demand, stamp duty,.     2 cents. 56
Draining tiles are not to be considered a manufacture,...           46
Drawback allowed on manufactures exported,.                             6
Do.,    certificate of receivable for taxes,.                       66
Do.,    on cotton goods,.                             67
Do.,    penalty for fiaudulent claim,...                         67
Duties to be estimated on the net value,..                             40
E
Eating-houses, when gross annual receipts exceed $1,000,               $10 00. 29
Do.,    when gross annual receipts do not exceed $1,000, no license is required; nor, when a license has been taken out
for the sale of confectionery, is an additional one required,      29
Eating-houses,.......           29
Do.,    do not require license as confectioners,..               29
Do.,    what are eating-houses,...                          29
ipo.,   license not required in certain cases,...               32
Emeralds,.......     3 per ct. 39
Enamelled leather, per square foot,...      5 mills. 38
Enamelled skirting leather, per square foot,.... 1. cents. 38
Entry of any goods, wares, or merchandise, at any custom  house, for
consumption or warehousing, less than $100 in value,     25 cents. 59
Do.,    exceeding $100 in value, and not $500,... 50 cents. 50
Do.,    exceeding $500 in value,..      o               $1 00. 59
Entry for the withdrawal of any goods, wares, or merchandise, from
bonded warehouse, stamp duty,... 50 cents.  59
Epileptic pills, same as "Dentifrice."
"' Essence of Life," same as " Dentifrice."
Executors may carry on trade under license of deceased persons,.           26
Do.,   indorsement required, &c.,....               26
Express.-For every receipt issued by an express company or carrier, or
person whose occupation it is to act as such, for all boxes,
bales, packages, articles, or bundles, when the fee for transportation does not exceed 25 cents,.      1 cent. 57
Do.,    when it exceeds 25 cents, but does not exceed one dollar,    2 cents. 57
Do.,    when one or more packages are sent to the same address,
at the same time, and the compensation exceeds one dollar,....                                 cents. 57
Express Companies, not to receive packages unless stamped or a stamped
receipt given,...                          54
False swearing, penalty of,.....                  15
Ferry-boat owner to make monthly statement,..                         43
Ferry boats, propelled by steam or horse power, on gross receipts,   1I per ct. 43
Fire Insurance Companies, on all dividends,....    3 per ct. 45
Firms in business, to make a list, &c.,....            3
Fish, preserved, ad valorem,..                   5 per ct. 38
Fishl oil,....  exempt. 36
Flax, manufactures of, not otherwise specified,..            3 per ct. 40
Flax, prepared for textile or felting purposes, is not to be considered a
manufacture until actually woven, knit, or felted into fabric
for consumption......            40
Flour, made from grain, is not to be considered a manufacture.                  40




INDEX  TO  EXCISE TAX.                              79
TAX. PAGE
Fraud, proceedings in case of, to be in U. S. Courts,.                         65
Fruits, preserved,........ 5 per ct. 38
Fans made up,...                       3 per ct. 39
G
Gains, annual, of every person, when exceeding $600, and not exceeding
$10,000, on the excess of gain over $600,. 3 per ct. 49
Do.,    exceeding $10,000, on the excess of gain over $600,       5 per ct. 49
Gains, annual, from property of any kind in the United States, realized
by any citizen of the United States, residing abroad, and
in employment of the United States, not otherwise provided for,.                                        5 per ct. 49
Gas, coal, when the product shall be not above 500,000 cubic feet per
month, per 1,000 cubic feet,...            5 pei ct. 36
Do.,    when the product shall be above 500,000 and not exceeding
5,000,000 cubic feet per month, per 1,000 cubic feet,.    10 cents. 36
Do.,    when the product shall be above 5,000,000 cubic feet per
month, per 1,000 cubic feet,..               15 cents. 36
Gas Companies competing pay the rates of the highest,                           36
Do.,   if furnished to streeet lamps, hotels, and private dwellings,
may be estimated,.                                        36
Gas, all illuminating, same as coal gas,...                      36
Gelatine, of all descriptions, in solid state, per pound,..     5 mills. 38
Ginger, ground, and all imitations of, per pound,....  1 cent.  37
Glass, manufactures of, not otherwise specified,...     3 per ct. 40
Gloves, deer skin or oil leather,.... 3 per ct. 40
Glue, in a liquid form, per gallon,.....    25 cents.  38
Do.,   in a solid state, per pound,.....  5 mills.  38
Glycerine lotion, same as "Dentifrice."
Goat-skins, curried, manufactured, or finished,...     4 per ct. 39
Gold, manufactures of, not otherwise provided for,... 3 per ct. 40
Goods, all, except spirituous and malt liquors, and leaf, stem, or manufactured tobacco, where the annual product does not exceed
$600, provided that this shall not apply to any business or
transaction where one party furnishes the materials, or any
part thereof, and employs another party to manufacture,
make, or finish the goods, wares, or merchandise, or articles, paying, or promising to pay therefor, and receiving the
goods, wares, and merchandise, or articles; but, in all such
cases, the party furnishing the materials and receiving the
goods, wares, and merchandise, or articles, shall be liable to
and charged with all accruing duties thereon,..    Free. 35
Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at 18 cents per
pound, or less, per pound,...              5 mills. 37
Do.,    when valued above 18 cents per pound, and not exceeding
30 cents per pound,                 I.                     1 cent. 37
Do.,    when valued above 30 cents per pound, per pound,.       6 cents. 37
Gutta-percha, manufactures of, not otherwise provided for,.,. 3 per ct. 40
Gypsum is not to be considered a manufacture,...              40
H
Harness leather, per pound,                                            7 mills. 39
Harness leather, made of hides imported east of the Cape of Good Hope,
per pound,.......  5 mills. 39
Headings are not to be considered a manufacture,...               40
Hemp, manufactures of, when not otherwise specified,... 3 per ct. 40
Hog-skins, tanned or dressed,....                   4 per ct. 39
Hogs, exceeding six nlonths old, slaughtered, when the number thus
slaughtered exceeds twenty in any one year, for sale, per
head,.. I. 10 cents. 42
Do.,    slaughtered by any person for his own consumption,        Exempt.  V2




80                         INDEX  TO  EXCISE  TAX.
TAX. PAGE
Hollow ware, iron, per ton of 2,000 pounds;....   $1 50. 38
Hoops not considered a manufacture,....                          40
Horn, manufactures of, not otherwise provided for,.. 3 per ct. 40
HorneU cattle, exceeding eighteen mouths old, slaughtered for sale, each, 30 cents. 42
Do., under 18 months old, per head,.....  5 cents. 42
Horse-skins, tanned and dressed,....    4 per ct,  39
Horse-dealers, every person whose business it is to buy and sell horses
and mules, for each license,....      $10 00. 30
Hose, conducting, all kinds, ad valorem,... 3 per ct. 39
Hotels, Inns, Taverns, what is a hotel, inn, or tavern,..              29
Do.,    do not require a license as a tobacconist,.                  30
Hotels, where the rent or the valuation of the yearly rental of the house
and property occupied shall be $10,000 or mnore,.for each
yearly license,.                                   $200 00. 28
Do.,    where the rent br the valuation of the yearly rental shall be
$5,000, and less than $10,000 for each yearly license,.  100 00. 28
Do.,    where the rent or the valuation of the yearly rental shall be
$2,500 and less than $5,000 for each yearly license,       75 00. 28
Do.,    where the rent or the valuation of the rental shall be $1,000,
and less than $2,500, for. each yearly license,            50 00. 29
Do.,    where the rent or the valuation of the yearly rental shall be
$500, and less than $1,000, for each yearly license,       25 00. 29
Do.,    where the rent or the valuation of the yearly rental shall be.
$300, and less than $500, for each yearly license,         15 00. 29
Do.,    where the rent or the valuation of the yearly rental shall be
$100, and less than $300, for each yearly license,.      10 00., 29
Do.,    where the rent or the valuation of the yearly rental shall be
less than $100, for each yearly license,...       5 00. 29
Income, annual, of every person, when exceeding $600, and not exceeding $10,000, on the excess over $600,.. 3 per ct. 49
Do.,    exceeding $10,000, on excess over $600,..        per et. 49
Do.,    annual, from  property of any kind in the United States,
realized by any citizen of the United States residing abroad,
and not in the employment of the United States Government, not otherwise provided for,...     5 per ct. 49
Do.,   from United States securities,.. 1 per ct. 49
Incomes, how estimated,......              49
Do.,    when tax is due and penalty for non-payment,..           50
Do.,    all persons to make return of income,..               50
Do.,    rate of tax,...                                 49
Do.,   limitation of,..                                        50
Do.,   relating to Act of August 5th, 1&61, repealed,..            48'Do.,    assessors to make returns in cases of neglect,.              51
India-rubber, manufactures of, not otherwise specified,..    3 per ct. 40
Informers have a moiety of fines,......           15
Inns. See i" Hotels."
Inspector's fees, paid by owners,.....              19
Do.,    penalty for fraudulent marking,....            19
Do.,    of spirits, appointed by Collectors,...               18
Do.,    oath, fees, duties,.....            18
Insurance Companies, all, on dividends,....    3 per ct. 45
Insurance Companies, fire, inland or marine, upon gross receipts for premiums and assessments, quarterly,                        1 per ct. 46
Insurance Companies, foreign, doing business in the United States, upon
gross receipts for premiums and assessments, quarterly,  1 per ct. 46
Insurance Companies to make a quarterly statement,.                  46
Do.,    pay duty at the same time,...                   46
Insurance, Life, on each policy of insurance, or other instrument, by
whatever name the same shall be called, whereby any insurance shall be made upon any life or lives, when the
amount shall not exceed $1,000, a stamp duty of.. 25 cents. 59




INDEX  TO EXCISE TAX.                             81
TAX. PAGE
Insurance, Life, exceeding $1,000, and not exceeding $5,000,.    50 cents. 59
Do.,   exceeding $5,000,...                         $1 00. 59
Insurance, Marine, Inland, or Fire, on each policy of insurance, or other
instrument, by whatever name'the same shall be ealled,
whereby any insurance shall be made or renewed, marine
or inland, 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 persoh, stamp duty,..           25 cents. 59
Interest, annual income from, when exceeding the sum of $600 per annum, and not exceeding $10,000, on the excess of income
over $600,..                         3 per ct. 49
Do.,    exceedingS$10,000, on the excess over $600,             5 per ct. 49
Do.,   annual income from, when realized by any citizen of the
United States, residing abroad, and not in the employment'
of the United States Government, not otherwise provided for, 5 per ct. 49
Iron, manufactures of, if not otherwise specified,.... 3 per ct. 40
Do.,   railroad, advanced beyond slabs, blooms, or loops, and not
advanced beyond bars or rods, per ton,..          $1 50. 38
Do.,   band, hoop, and sheet, not thinner than No. 18 wire gauge,
per ton,.......     1 50. 38
Do.,    plate, not less than one-eighth of an inch in thickness, per
ton,.......     1 50. 38
Do.,   railroad, re-rolled, per ton,.                   7..  5 cents. 38
Do.,   band, hoop, or sheet, thinner than No. 18 wire gauge, per
ton,                                                     $2 00. 38
Do.,    plate, less than one-eighth of an inch in thickness, per ton,    2 00W  38
Do.,   cut nails and spikes, per ton,...               2 00. 38
Do.,    bars, rods, bands, hoops, sheets, plates, nails and spikes,
manufactured fiom iron, upon which the duty of $1 50 has
been levied and paid, are only subject to an additional duty
of, per ton,. 50 cents.  38
Do.,   cast, used for bridges, buildings, or other permanent structures, per ton,......   $1 00. 38
Do.,   pig, and other, not advanced beyond slabs, blooms, or hoops,
are not to be considered as manufactures,...           40
Ivory, manufactures of, if not otherwise specified,...    38 per ct. 40
Jewelry,......   per ct. 39
Jute, manufactures of, if not otherwise specified,                   3 per ct. 40
Jugglers, including every person who performs by sleight of hand, for
each license,......     $20 00. 30
Kid-skins, curried, manufactured, or finished,.... 4 per ct. 39
Knitting-thread, how to be assessed,....               33
L
Lager beer, per barrel, containing 31 gallons, fractional parts of a barrel
to pay proportionately,                                  $1. 00. 21
Land warrant brokers-every person who makes a business of buying
and selling land warrants, and furnishing them to settlers
-    or other persons, under contracts that the lands procured
by means of them shall be bound for the prices agreed on
for the warrants, for each license,                      25 00. 29
Lard oil, per gallon,..                          2 cents. 36
Lawyers, for each license,..... $10 00. 31
6




82                         INDEX  TO  EXCISE TAX.
TAX. PAGE
Lead, manufactures of, if not otherwise specified,...     3 per ct. 40
Lead, white, per hundred,...... 25 cents. 37
Lease, for the hire, use, or rent of any land, tenement, or portion
thereof, if for a period of time not exceeding three years,
stamp duty,.               50 cents. 59
Do.,   for a period of time exceeding three years, stamp duty,      $1 00. 50
Leather, bend, per pound,.....  I cent. 39
Do.,    butt, per pound,......                             I cent. 39
Do.,    damaged, per pound,.....  5 mills. 39
Do.,    enamelled, per square foot,...             5 mills. 38
Do.,    enamelled skirting, per square foot,... 1 cents. 38
Do.,    harness, per pound,                                        7 mills. 39
Do.,    harness, made from hides imported east of the Cape of
Good Hope, per pound,.....  5 mills. 39
Do.,    offal, per pound,.....      5 mills. 39
Do.,    oil-dressed, per pound,.....  2 cents. 39
Do.,    oil-dressed, manufactured,....     3 per ct.  4
Do.,    patent, per square f6ot,.                              5 mills. 38
Do.,    patent japanned split, used for dasher leather, per square
foot,                                                     4 mills. 38
Do.,   rough, made from hides imported east of the Cape of Good
Hope, per pound,...          5 mills. 39
Do.,   rough, all other, hemlock-tanned, per pound,..      7 mills. 39
Do.,   rough, tanned in whole or in part with oak, per pound,       1 cent. 39
Leather, sole, made from hides imported east of the Cape of Good Hope,
per pound,..                                  5 mills. 39
Do.,    sole, all other, hemlock-tanned, per pound,.       7 mills. 39
Do.,   sole, tanned in whole or in part with oak, per pound,       1 cent. 39
Do.,   tanned calf-skins, each,..cents. 39
Do.,    upper finished or curried, except calf-skins, made from leather tanned in the interest of parties furnishing or currying
such leather, not previously taxed  in the  rough, per
pound,.....                            cent. 39
Do.,    manufactures of, when not otherwise specified,            3 per ct. 40
Legacies, exceeding $1,000 to parent or child, or brother or sister, for
each and every hundred dollars of the clear value of such
interest in such property,.. 75 cents. 63
Do.,   to nephew or niece, for each and every hundred dollars of
the clear value of such interest,...       $1 50. 63
Do.,   to an uncle, aunt, or cousin, for each and every hundred
dollars of the clear value of such interest,               $3 00. 63
Do.,   to a great uncle or aunt, or second cousin, for each and
every hundred dollars of the clear value of such interest,  4 00. 63
Do.,    where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a
stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corporate, for each and
every hundred dollars of the clear value of such interest,  5 00. 63
Do.    passing by will or by the laws of any State or Territory, to
husband or wife of the person who died possessed of the
property,.......  exempt. 64
Legacies-Tax on to be a lien on property of deceased,..              64
Do.,    must be paid before distribution,.                                64
Do.,    executor must furnish assessor with a list of legatees and
value of legacies,.....              64
Do.,    penalty for neglect or false return..                          64
Do.,    penalty for refusing to exhibit records, files, &c.,.             65
Legal documents-Writ, or other original process commenced in any
court of record, either of law or equity, stamp duty,    50 cents. 61
Do.,   issued by a justice of the peace, or in any criminal or other
suits commenced by the United States, or any State, are not
subject to the payment of stamp duties,..                  61
Letters of credit. See " Bills of Exchange, foreign."




INDEX  TO  EXCISE TAX.                             83
TAX. PAGE
Letters of administration-where the estate and effects for, or in respect
of which such-letters of administration applied for shall be
sworn or declared not to exceed the value of $2,500,
stamp duty,....        50 cents. 60
Do.,   to exceed $2,500 and not exceeding $5,000,..   $1 00. 60
Do.,   to exceed $5,000 and not exceeding $20,000,..        2 00. 60
Do.,   to exceed $20,000 and not exceeding $50,000,..    5 00. 60
Do.,   to exceed $50,000 and not exceeding $100,000,.       10 00. 60
Do.,   to exceed $100,000 and not exceeding $150,000,.           20 00. 61
Do.,   for every additional $50,000, or fractional part thereof,   10 00. 61
Licenses must be taken out each year by the following named persons:
Apothecaries,......   10 00. 31
Auctioneers,......       20 00. 27
Bankers,.......  100 00. 27
Billiard tables, each, for public use,...        5 00. 30
Do.,           for private use,..           10 00. 40
Brewers. See " Brewers."
Brokers,....               50 00. 29
Bowling alleys, for each alley,...        5 00. 30
Cattle brokers,......   10 00. 30
Claim agents,......       10 00. 31
Coal oil distillers,......   50 00. 30
Commercial brokers,...              50 00. 29
Confectioners,..                                      10 00. 30
Circuses,.....       50 00. 30
Dentists,....   10 00. 31
Eating-houses,.                                          10 00. 29
Horse-dealers,.                      10 00. 30
Hotels....                from $5 to 200 00. 28
Jugglers,...                  20 00. 30
Land-warrant brokers,...       25 00. 29
Lawyers,......   10 00. 31
Livery-stable keepers,.                                  10 00. 30
Manufacturers,......   10 00. 31
Peddlers,...              from $5 to 20 00. 31
Photographers,......   10 00. 31
Pawnbrokers,.....       50 00. 28
Physicians,......   10 00. 31
Retail dealers,......       10 00. 27
Retail dealers in liquors,.....   20 00. 27
Rectifiers,....       25 00. 28
Soap-makers,.....   10 00. 30
Surgeons,.....              10 00. 31
Tobacconists,.                     10 00. 20
Theatres,.100 00. 30
Tallow chandlers,..                         10 00. 30
Wholesale dealers,.                     50 00. 28
Wholesale dealers in liquors,.                       100 00  27
License, to whom granted, proceedings, tax,.                     17
Do.,    who shall obtain one,.                                    25
Do.,   requirements to obtain one,.                                 25
Do.,    penalty for neglect to take out,..                      25
Do.,    moiety to the informer,...                          25
Do.,    details of a license,..                             25
Do.,    one required for each trade a person carries on,.            26
Do.,   do not expire on the death of the trader,..               26
Do.,   cost of,...                                        27
Do.,    who may act under a license,.                                    27
Do.,    will not authorize liquor to be drunk on the premises
where sold,.                                           27
Do.,    not required on druggists' and chemists' still to recover alcohol, &c.,......              28
Do.,    not required of apothecaries, confectioners, eating-houses
and tobacconists, in certain cases,...           32




84                          INDEX  TO' ExCISE  TAX.
TAX. PAGE
License not to be against the State laws,....            32
Lime is not to be regarded as a manufacture,.                               40
Linseed oil, per gallon,........  2 cents. 36
Lists to be made by persons, partners, firms, associations or corporations,          3
Do.,    fraudulent, penalty for making,....                 4
Do.,    of non-residents,.....              5
Do.,    how operate,.                 5
Do.,    of persons must include property owned in other districts.               5
Do.,    to be open for inspection fifteen days,..                        6
Livery-stable keepers-Every person whose occupation is to keep horses
for hire or to let, for license,....       $10 00. 30
Livery stable keepers, not require license to sell horses,...            30
Lumber is not to be considered a manufacture,...' 40
Magazines are not to be regarded as a manufacture of paper or submitted
to a rate of duty as a manufacture,...            40
Do.,    for all advertisements, on annual gross receipts, when more
than one thousand dollars,.                             3 per ct. 47
Malt is not to be considered a manufacture,...                    40
Manifest of the cargo of any ship, vessel, or steamer, for a foreign port,
if the registered tonnage of such ship, vessel, or steamer,
does not exceed three hundred tons, stamp duty,.          $1 00. 59
Do.,    exceeding three hundred tons, and not exceeding six hundred tons,.......    3 00. 59
Do.,    exceeding six hundred tons,....         5 00. 59
Manufacturers, for license,......   10 00. 31
Manufacturers' sales must exceed $1,000,....               31
Do.,    who are manufacturers,.....             31
Do.,    license not required in certain cases,                                  32
Do.,    of agricultural tools, stoves, hollow ware, brooms, wooden
ware, powder, and producers of garden seeds, require no
additional license for sales in other places,..             31
Do.,    to furnish list to assessors within thirty days,.                32
Do.,   to make monthly returns of products and sales,..            33
Do.,    verified by oath,.....                33
Do.,    must pay duties monthly,.....             33
Do.,    finishers of fabrics of cotton, wool, or other materials, to
pay the tax,......                33
Do.,    penalty for neglect ten days,.                                   33
Do.,    on paying the duty on goods made on commission, manufacturers may have lien,....                83
Do.,    proceedings on refusal to pay duties,...            33
Do.,    goods forfeited,......                34
Do.,    seizure and other proceedings,....            34
Do.,    surplus after sale, how disposed of..                               34
Do,      penalty on failing to make lists and monthly returns to the
assessor.....                    35
Do.,    exempt from tax in certain cases,                                       37
Do.,    if one party furnishes the raw material, and another makes
it up, no exemption,..                           35
Do..    value and quantity of goods estimated by actual sales,.             35
Do.,    scale of duties,.....                35
Manufactures, not otherwise specified:Do.,    of bone,....                           3 per ct. 40
Do.,    of brass,....... 3 per ct. 40
Do.,    of bristles,......      3 per ct. 40
Do.,    of copper,.......  3 per ct.  40
Do.,    of cotton,......      3 per ct. 40
Do.,    of flax,...... 3 per ct. 40
Do.,    of glass,....3 per ct. 40.Do.,    of gold,..         3 per et. 40




INDEX- TO  EXCISE  TAX.                               85
TAX. PAGE
Manufactures of gutita-percha,....      3 per ct. 40
Do.,    of hemp,...... 3 per ct. 40
Do.,    of horn,.'....    3 per ct. 40
Do.,    of India-rubber,...... 3 per ct. 40
Do.,    of iron,......      3 per ct. 40
Do.,    of ivory,....... 3 per t. 40
Do.,    of jute,......      3 per ct. 40
Do.,    of lead,....... 3 per ct. 40
Do.,    of leather,....                     3 per ct. 40
Do.,    of paer,. 3 per ct. 40
Do.,    of pottery,.....      3 per ct. 40
Do.,    of silk,..'.             3 per ct. 40
Do.,    of silver,......      3 per ct. 40
Do.,    of steel,.....         3 per ct. 40
Do.,    of tin,.....                           3 per ct. 40
Do..    of willow,...... 3 per ct. 40
Do.,    of wood,.....      3 per ct. 40
Do.,    of wool,......   per ct. 40
Do.,    of worsted,.......      3 per ct. 40
Do.,    of zinc,......      3 per ct. 40
Do.,    of other materials,.....      3 per ct. 40
Maps are not to be considered a manufacture,...             40
Marine protest,.......      25 cents.
Marshal, The U. S., his duty to levy on property of defaulting collector
and sureties,....            13
Meats, preserved,..                                       5 per ct.  38
Medicines. See schedule 0, p. 61.
Merchandise.  See " Goods."
Mineral coal, except pea coal, per ton,....      31 cents. 36
Mittens, deer skin, or oil dressed leather,....  3 per ct. 40
Morocco skins, cured, manufactured, or finished,.4 per ct.  39
Mortgage of lands, estate, or property, real or personal, or any personal
bond given as security for the payment of any definite or
certain sum of money exceeding $100 and not exceeding
$500,...                               50 cents. 59
Do.,    exceeding five hundred dollars and not exceeding one
thousand dollars,..                             $1 00. 60
Do.,    exceeding one thousand dollars and not exceeding two
thousand five hundred dollars,'.                          2 00. 60
Do.,    exceeding two thousand five hundred dollars and not exceeding five thousand dollars,.                       5 00. 60
Do.,    exceeding five thousand dollars and not exceeding ten
thousand dollars,.10 00. 60
Do.,    exceeding ten thousand dollars and not exceeding twenty
thousand dollars,.                                      15 00. 60
Do.,    for every additional $10,000, or fractional part thereof, in
excess of $20,000,.....   10 00.  60
Movements, clock, made to run one day, each...       5 cents.  38
Do.,    made to run over one day, each..10 cents.  38
Mustard, ground, per pound,..                              1 cent.  37
Mustard seed oil, per gallon,....                  2 cents. 36
Mutual insurance companies.  See "Insurance."
N
Nails, cut, per ton,.....   $2 00. 38
Naphtha, per gallon,......    10 cents.  36
New Mexico, direct tax of credited,.....6
Newspapers are not to be regarded as a manufacture or submitted to a
rate of duty as a manufacture,..            4C
Newspapers, for all advertisements, see " Advertisements."
Non-residents, duty of assessors in case of,... 
Notarial act. See " Protest."




86                        INDEX  TO  EXCISE TAX.
TAX. PAGE
Note, promissory, for the payment of any sum of money at sight 6r on
demand, stamp duty...             2 cents. 56
Do.,   for the payment in any other manner than at sight or on
demand,.of any sum of money exceeding twenty dollars and
not exceeding one hundred dollars,.                 5 cents. 56
Do.,    exceeding one hundred dollars and not exceeding two hundred dollars,..                          10 cents. 56
Do.,    exceeding two hundred dollars and not exceeding three
hundred and fifty dollars,..                15 cents. 56
Do.,    exceeding three hundred and fifty dollars and not exceeding five hundred dollars,...            20 cents. 56
Do.,    exceeding five hundred dollars and not exceeding seven
hundred and fifty dollars. 30 cents. 56
Do..    exceeding seven hundred and fifty dollars and not exceeding one thousand dollars,                                40 cents. 56
Do.,    exceeding one thousand dollars and not exceeding one thousand five hundred dollars,. 60 cents. 56
Do.,    exceeding one thousand five hundred dollars and not exceeding two thousand five hundred dollars,.             $.  r 00. 56
Do.,    exceeding two thousand five hundred dollars and not exceeding five thousand dollars,.                          1 50. 56
Do.,   for every two thousand five hundred dollars in excess of
five thousand dollars,.....               00.57
Oath of Assessors and Assistants,...            2
Oils, animal, pure or adulterated, if not otherwise provided for, per
gallon,..                                      2 cents. 36
Do.,   illuminating, refined, produced by the distillation of coal,
asphaltum, shale, peat, petroleum or rock, and all other
bituminous substances used for like purposes, per gallon,    10 cents. 36
Do.,   lard, pure or adulterated, if not otherwise provided for,
per gallon,.......  2 cents. 36
Do.,   linseed, per gallon,....             2 cents. 36
Do.,    mustard seed, per gallon,....  2 cents. 36
Do.,    all vegetable, per gallon,...             2 cents. 36
Do.,   refined, produced by distillation of coal exclusively, per
gallon,.......      8 cents. 36
Oleic acid, produced in the manufacture of candles and used in the manufacture of soap,...... exempt. 36
Order for the payment of any sum of money drawn upon any bank, trust
company, or any person or persons, companies or corporations, at sight or on demand, stamp duty,..     2 cents. 56
Oxide of zinc, per 100 lbs....... 25 cents. 37
Packet, containing medicines, &c. See "Bottles."
Paints, dry or ground in oil, or in paste with water, not otherwise provided for,.. 5 per ct. 38
Painters' colors, do.,...                      5 per ct. 38
Pamphlets are not to be regarded as a manufacture or submitted to a
rate of duty as a manufacture,....           40
Paper, manufactures of, if not otherwise specified,...     3 per ct. 40
Do.,    account book,...... 3 per ct. 40
Do.,    bank-note,                                                3 per ct. 40
Do.,    binders' board,...... 3 per ct. 40
Do.,    card,.......     38 per ct. 40
Do.,    hanging,....... 3 per'ct. 40
Do.,   letter,......     3 per ct. 40
Do.,    map,....... 3 per ct. 40




INDEX TO EXCISE TAX.                   87
TAX. PAGE
Paper, manufactures of, note,.....     3 per ct. 40
Do.,    printing, sized and colored,... 3per ct. 40
Do.,    printing, unsized,.....      3 per ct. 40
Do.,    pasteboard,.... 3 per ct. 40
Do.,    plate,.......     3 per ct. 40
Do.,    uncolored, calendered,... 3 per ct. 40
Do.,    wrapping, made of manilla hemp, or made in imitation
thereof,......     3 per ct.  40
Do.,    writing,...3 per ct. 40
Do.,    all other descriptions of,...         3 per ct. 4
Paraffine oil,...... exempt.  36
Parasols of any material,......      5 per ct.  38
Partnerships, to make a list, &c.,.                                          3
Passport, on each issued from the office of the Secretary of State,      $3 00. 47
Do.,    on each issued by any ministers or consuls of the United
States,..                                             3 00. 47
Passage ticket, by any vessel from a port in the United States to a foreign
port, if less than $30,..... 50 cents.  60
Do.,    exceeding $30,                                               $1 00.  60
Pasteboard, made of junk, straw, or other material,... 3 per ct. 40
Patent leather, per square foot,.....     5 mills.  38
Pawnbrokers.-Every person whose business or occupation is to take or
receive by way of pledge, pawn, or exchange, any goods,
wares, or merchandise, or any kind of personal property
whatever, for the repayment or security of money lent
thereon, for license,.....  $50 00. 28
Paymaster U. S. to withhold tax in adjusting accounts,..               47
Pearl barley is not to be considered a manufacture,..                  40
Peddlers.- Every person who sells, or offers to sell, at retail, goods, wares,
or other commodities, travelling from place to place, in
the street, or through different parts of the country, when
travelling with more than two horses, for each license,    $20 00. 31
Do.,    when travelling with two horses, for each license,.  15 00. 31
Do.,    when travelling with one horse, for each license,.       10 00. 31
Do.,    when travelling on foot, for each license,..    5 00.  31
Do.,    who sell newspapers, Bibles, or religious tracts,.     exempt.  31
Do.,    who sell, or offer to sell, dry goods, foreign or domestic, by
one or more original packages or pieces at one time to the
same persan, for each license,.... $50 00. 31
Do.,    who peddles jewelry, for each license,...      25 00. 31
Pepper, ground, and all imitations of, per pound,...  1 cent. 37
Perfumery, same as "Dentifrice."
Petroleum, refined, per gallon,....    10 cents. 36
Phial, containing medicine, &c., same as " Bottles."
Photographers, who require a license,...                  31
Photographers, for each license, when the receipts do not exceed $500,   $10 00. 31
Do.,    when the receipts are over $500 and under $1,000, for license,.....                  15 30. 31
Do.,    when the receipts are over $1,000, for license,              25 00. 31
Physicians, whose business it is, for fee or reward, to prescribe remedies
or perform surgical operations for the cure of any bodily
disease or ailing, dentists included, for each license,     10 00. 31
Physicians, license not required in certain cases,...           32
Pickles,.......            5 per ct. 38
Pig iron is not to be considered a manufacture.
Pills, same as "Dentifrice."
Pimento, ground, and all imitations of, per pound,.               1 cent. 37
Pins, solid head or other,.in boxes, packets, bundles or other form,   5 per ct. 38
Plaster, or gypsum is not to be considered a manufacture,..           40
Plasters, same as " Dentifrice."
Plate, gold, kept for use, per oz. troy,.                50 cents. 42
Plate, silver, do., per oz. troy,.....  3 cents. 42
Plate, silver, as above, to the extent of 40 oz..                        free. 42
Plate iron. See "Iron."




88                         IlDEX TO EXCISE TAX.
TAX. PAGE
Playing cards. X See " Cards."
Policy of insurance. See " Insurance."
Porter, per barrel of 31 gallons, fractional parts in proportion,.   $1 00. 21
Pot, containing medicines, &c., same as " Bottles."
Pottery ware, if not otherwise specified,....     3 per ct. 40
Powdels, medicinal, same as "Dentifrice."
Power of attorney, for the sale or transfer of any stock, bonds, or scrip,
or for the collection of any dividends, or interest thereon,
stamp duty                                               25 cents. 60
Power of attorney, or proxy for voting at any election for officers of any
incorporated company or society, except charitable, religious, literary, and cemetery societies, stamp duty    10 cents.  60
Power of attorney to sell and convey real estate, or to rent or lease the
same, or to perform any or all other acts not otherwise
specified, stamp duty                                      $1 00.  60
Power of attorney to receive or collect rent, stamp duty..    25 cents.  60
Preparations, medical. See schedule:C, page 61.
Preparations, of which coffee forms a part, or which are prepared for
sale as a substitute for coffee, per pound,..  3 mills. 37
Preserved fish.......     5 per ct.  38
Preserved fruit,....   per ct. 38
Preserved meafs,..                                         5 per ct. 38
Printed books are not to be regarded as a manufacture, or submitted to
a rate of duty as a manufacture...           40
Printers' ink is not to be considered a manufacture..                      40
Probate of will, where the estate and effects for or in respect of which
such probate applied for shall be sworn or declared not to
exceed the value of.$2,500, stamp duty,... 50 cents.  60
Do.,   to exceed $2,500 and not exceeding $5,000,..       $1 00. 60
Do.,   to exceed $5,000 and not exceeding $20,000,..    2 00. 60
Do.,   to exceed $20,000 and not exceeding $50,000,.        5 00. 60
Do.,   to exceed $50,000 and not exceeding $100,000,..   10 00. 60
Do.,    exceeding $100,000 and not exceeding $150,000,              20 00. 61
DQ.,   for every additional $50,000, or fractional part thereof,    10 00. 61
Profits, annual, of every person, when exceeding $600, and not exceeding $10,000, on the excess over $600,... 3 per ct. 49
Do.,    exceeding $10,000, on the excess over $600,               5 per ct. 49
Do.,    annual, when realized by any citizen of the United States
residing abroad, and not in the employment of the United
States, not otherwise provided for,...5 per ct. 49
Promissory notes,....          cents. 56
Property under distraint, when not divisible, all to be sold,..            9
Do.,    when not sold to be purchased for the U. S.,..               10
Do.,    annual income from, see "Income."
Do.,   left by legacy. See "Legacies."
Protest of every note, bill of exchange, acceptance, check, or draft,  25 cents. 61
Publications are not to be regarded as a manufacture.
Public exhibitions, cost of license,.....      $10    10
Do.,    a license for each State required,.                      30
Pulmonary balsam, same as " Dentifrice."
Do.,   syrup, same as 1" Dentifrice."
Pulmonic syrup, same as " Dentifrice."
Do.,    wafers, same as "Dentifrice."
R
Railroad Company, to make monthly statement,...               43
Railroads-On gross receipts from carrying passengers,..   per et. 43
the motive power of which is not steam, on gross receipts
for carrying passengers,....      perct. 43
on bonds or other evidences of indebtedness upon which
interest is stipulated to be paid, on the amount of interest,  3 per ct. 44
Railroad iron, per ton,......   $1 50. 38




INDEX  TO EXCISE TAX.                               89
TAX. PAGE
Railroad iron, re-rolled, per ton,.....    75 cents.
Railroad Pills, same as'Dentifrice."
Ready Relief, same as "Dentifrice."
Real estate, sale of for taxes, and proceedings,..                         10
Do.,    deed, how given, and contents, and validity,                        10
Do.,   rights of third persons not affected by sales of the Collector,      11
Do.,    owner may tender amount of tax and costs,..           11
Do.;    may be redeemed within one year,....               11
Receipt, warehouse, stamp duty,. 25 cents; 61
Do.,   (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, stamp duty.     10 cents. 57
Rectifiers.-Every person who rectifies, purifies, or refines, spirituous liquors or wines by any process, or mixes distilled spirits,
whiskey, brandy, gin, or wine, with any other materials,
for sale, under the name of rum, whiskey, brandy, gin,
wine, or any other name or names, for each license to rectify any quantity of spirituous liquors not exceeding 500
barrels, containing not more than 40 gallons to each,     $25 00. 28
Do.,   for each additional 500 barrels, or any fraction thereof,    25 00. 28
Red oil,..                                                free. 36
Rents, annual income from, when exceeding $600, and not exceeding
$10,000, on excess over $600,..      3 per ct. 49
Do.,    exceeding $10,000, on excess over $600,..        5 per ct. 49
Do.,    annual income from, when realized by a citizen of the
United States residing in a foreign country and not in the
employment of the United States,                         5 per ct. 49
Retail dealers, whose gross annual sales or receipts exceed one thousand
dollars, for each license,                                $10 00. 27
Do.,    whose gross annual receipts are less than one thousand
dollars, require no license,                                       27
Retail dealers in liquors. Every person who shall sell or offer for sale
distilled spirits, fermented liquors or wines of every description, in less quantities than three gallons at one time, to the
same purchaser, for each license..         $20 00. 27
Retail dealers-who are regarded as retail dealers,...           27
Do.,    do not require a license as tobacconists,..               30
Do.,    need no license as a confectioner,              o.31
Do.,    nor as an apothecary,....                      31
Reviews' are not to be considered as a manufacture...            40
Roman cement is not to be regarded as a manufacture..               40
S
Salaries, annual income from, when exceeding $600, on the excess over
$600,....    8perct. 49
Do.,    all, of persons in the employ of the United States, when
exceeding the rate of $600 per year, on the excess above
$600,.......    3 per ct. 47
Salaries of officers, how paid,......           66
Saleratus, per pound,.....      5 mills. 387
Sales at auction, on gross amount of sales,...    f of 1 per ct. 41
Sales at auction made by public officers, &c.,...       exempt. 41
Salt, per one hundred pounds,.....           4 cents. 38
Salves, same as "' Dentifrice."
Savings institutions, on all dividends,....     3 per ct. 45
Screws, called wood screws, per pound,....    cents. 38
Segars, (see "cigars,") valued at not over five dollars per thousand, per.1,000,.                                                  $1 50. 37
Do.,    valued at over five dollars and not over ten dollars per
thousand, per 1,000,                                        2 00. 37
Do.,    valued at over ten and not over twenty dollars per thousand, per 1,000,.....        2 50. 37
Do.,    valued at over twenty dollars per thousand, per 1,000,.    3 50. 37




90                         INDEX TO EXCISE TAX.
TAX. PAGE
Shell fish, in cans or air-tight packages,....     5 per ct. 38
Sheep, slaughtered for sale, per head,.....  5 cents. 42
Do.,    slaughtered by any person for his own consumption,.           free. 42
Sheepskins, tanned, curried, or finished,.. 4 per ct. 39
Sheet iron. See "Iron."
Shingles are not to be considered as a manufacture,...           40
Silk parasols,.                                                       5 per ct. 38
Silk umbrellas,........   per ct.  38
Silk, manufactures of, not otherwise specified,..             3 per ct. 40
Silver, manufactures of, when not otherwise specified,.. 3 per ct. 40
Skins, calf, tanned, each,...       6 cents.  39
Do.,    American patent,. 5 per ct.  39
Do.,    goat, curried, manufactured, or finished,..      4 per ct. 39
Do.,    kid, do.,....... 4 per ct.  39
Do.,    morocco, do.,....      4per ct. 39
Do.,    sheep, tanned, curried, or finished,..      4 per ct.  39
Do.,    deer, dressed or smoked, per pound,...       2 cents.
Do.,    hog, tanned and dressed,.... 4 per ct. 39
Do.,    horse,  do.,......      4 per ct. 39
Slates are not to be considered a manufacture,                                    40
Snuff, manufactured of tobacco, ground, dry, or damp, of all descriptions,
per pound,....                    20 cents.  37
Do.,    aromatic. See "Aromatic Snuff."
Do.,    catarrh.  See " Catarrh Snuff."
Soap, castile, valued not above 3- cents perpound, per pound,..   1 mill.  38
Do.,    valued above 31 cents per pound, per pound,..       5 mills. 38
Do.,    cream, per pound,....  2 cents.  38
Do.,    erasive, valued not above 3x cents per pound, per pound,     1 mill. 38
Do.,    erasive valued above 3] cents per pound, per pound,         5 mills. 38
Do.,    palm-oil, valued not above 31 cents per pound, per pound   1 mill.  38
Do.,    palm-oil, valued above 3~ cents per pound, per pound,   -  5 mills. 38
Do.,    fancy, scented, honey, toilet, and shaving, of all descriptions, per pound,...                    2 cents.  38
Do.,    transparent, per pound,....          2 cents. 38
Do.,    of all other descriptions, white or colored, except soft soap,
and soap otherwise provided for, valued not above 31 cents
per pound, per pound,...                     1 mill. 38
Do.,    do., valued above- 31 cents per pound, per pound,           5 mills.  38
Soap-makers, for each license,.....     $10 00. 20
Soda, bi-carbonate of, per pound,...         5 mills.  37
Sole leather.  See "Leather."
Spikes, per ton,......   $2 00. 38
Spirits, Distilled. See " Distilled Spirits."
Spirits, distilled, per gallon,......    20 cents.
Split peas are not to be considered a manufacture,...           40
Stamps, duties when to commence,....                   51
Do.,    penalty for not using stamps,..                      51
Do.,    stamps for one instrument not to be used for another,.           51
Do.,    forging, counterfeiting, or misusing stamps prohibited,              51
Do.,    or selling the same, or defacing stamps, penalty,.            52
Do.,    mode of cancelling adhesive stamps,...               52
Do.,    certain persons allowed to furnilsh their own dies,.            52
Do.,    penalty for forging or counterfeiting,...               52
Do.,    what paper stamped,.....            53
Do.,    discount to purchasers of stamps,..                      653
Do.,   instruments exempt from duty may be stamped,..            54
Do.,   telegraph messages and packages for express companies.                54
Do.,    penalty for preparing drugs for consumption or sale without
stamp,...                                             55
Do.,    prescriptions of the College of Pharmacy or of Physicians
do not require a stamp,.....55
Do.,    penalty for removing stamps from certain articles,.              55
Do.,    certain articles not to be sold without a stamp, unless for
export,.......            55
Do.,    manufacturers of such articles to make monthly returns, &c.          56




INDEX  TO  EXCISE  TAX..                             91
TAX. PAGE
Starch, made of corn, per pound,....     1l mills.  37
Do.,    made of potatoes, per pound,....   1 mill.  37
Do.,    made of rice, per pound,....      4 mills.  37
Do.,    made of wheat, per pound,...         1 mills.  37
Do.,    made of any other material, per pound,..      4 mills.  37
States may tax without regard to the U. S. law,...           32
States and Territories where the Act cannot be executed, proceedings,             16
Stationery, allowed to Assessors, &c.,...                            7
Do.,   to Collectors,...                                    15
Staves are not to be considered a manufacture,....           40
Steamboat captain, to make monthly statement,...               43
Steamboats, except ferry boats, on gross receipts,... 3 per ct. 43
Steamers, passenger, cost of license,.....       $25    29
Do.,   taxes, who must pay,.....             3
Do.,   to be paid within the district where persons reside,.               7
Do.,    when payable, and penalty for neglect,...             8
Do.,    when wrongful, how to be refunded,...               16
Steel manufactures of, when not otherwise specified,                   3 per ct. 40
Do.,   in ingots, bars, sheets, or wire, not less than one fourth of
an inch in thickness, valued at seven cents per pound or
less. per ton,...                             $4 00. 38
Do.    do., valued above seven cents per pound and not above
eleven cents per pound, per ton,....    8 00. 38
Do.    do., valued above eleven cents per pound, per ton,.        10 00. 38
Stills, used in distilling spirituous liquors, where the annual product exceeds three hundred barrels, for each yearly license,.   50 00. 38
Do.,    where the annual product is three hundred barrels or less,
each license,......       25 00.
Do.,    used by distillers of apples and peaches, where the annual
product is less than one hundred and fifty barrels, each
license,.......   12 50.
Stock of insurance companies.  See "Insurance."
Stoves, per ton of 2,000 pounds,                                          1 50. 38
Sugar, refined, whether loaf, lump, granulated, or pulverized, per pound,  2 mills. 37
Do.,    refined, or made from molasses, syrup of molasses, melado,
or concentrated melado, per pound,...  2 mills.  37
Do.,    brown, muscovado, or clarified, produced directly from the
sugar-cane, and not from sorghum  or imphee, other than
that produced by the refiner, per pound,..        1 cent. 37
Sugar candy, made wholly or in part of sugar, per pound,.   1 cent. 37
Sugar-coated pills, same as "Dentifrice."
Sulphate of barytes, per 100 pounds,....     10 cents.  37
T
Tallow chandlers, for each license,....          $10 00. 30
Tar, coal, produced in the manufacture of gas,...      exempt.  36
Taverns. See "Hotels."
Telegraph despatches. See " Despatch."
Telegraph operators, not to receive a message unless it is stamped,.          54
Theatres, what are regarded as theatres,....               30
Theatres, for each license,..                              $100 00. 30
Ticket, passage, by any vessel from a port in the United States to a
foreign port, if less than $30,.... 50 cents.
Do.,    exceeding $30,.....       $1 00.
Timber is not to be considered a manufacture,...                    40
Tin, manufactures of, when not otherwise specified,..     3 per ct. 40
Tinctures, same as "Dentifrice."
Tobacconists, for each license,......  $10 00. 29
Do.,    whose gross annual sales do not exceed one thousand dollars, are not required to take out a license.




92                         INIDEX  TO EXCISE. TAX.
TAX. PAGE
Tobacconists, who require such a license,....           29
Do.,   licensd not required in certain cases,                               32
Tobacco, Cavendish, valued at more than 30 cents per pound, per pound, 15 cents. 37
Do.,    valued at.any sum not exceeding 30 cents per pound, per
pound,...                                  10 cents. 87
Do.    fine cut, same as "Tobacco, Cavendish."
Do.,    plug, same as "Tobacco, Cavendish."
Do.,   twist, same as " Tobacco, Cavendish."
Do.,    manufactured, of all kinds, not including snuff or segars,
or smoking, prepared with stenms in, valued at over 30 cents
per pound,....... 15 cents. 87
Do.,    valued at less than 30 cents per pound,..    10 cents. 37
Do.,   smoking, prepared with stems in, perpound,..  5 cents. 37
Do. ~   smoking, made exclusively of stems, per pound,.      2 cents. 37
Tonic mixture, same as "Dentifrice."
Tooth powder, same as " Dentifrice."
Trust companies, on dividends, &c.,... 3 per ct. 45
U
Umbrellas, made of cotton, silk, or other material,...   per ct. 38
Umbrella stretchers are not to be considered a manufacture.
Unguents, same as " Dentifrice."
U. S. securities, tax on interest of,....    1 per et. 49
V
Varhish, made wholly or in part of gum copal,..        5 per ct. 39
Do.,    made of other gums or substances,.                      5 per ct. 39
Vegetable oils, not otherwise specified, per gallon,..      2 cents. 36
Vegetable pulmonary balsam, same as "Dentifrice."
Vermifuge, same as " Dentifrice."
Vessels, passenger, cost of license,....   $25    29
Vintners, license not required in certain cases,..                      32
W
Warehouse entry, at custom houses, not exceeding $1 in value, stamp
duty,...... 25 cents. 59
Do.,    exceeding $1 and not exceeding $5,..    50 cents.   59
Do.,    exceeding $5 in value,....   $1 00. 59
Warehouse receipts, stamp duty,.....    25 cents. 61
Whale oil,                                                             exempt. 36
Whiskey, per gallon,....    20 cents.
Do.,   rectified, is not to pay an additional duty.
White lead, per 100 pounds,..... 25 cents. 387
Wholesale dealers.-Every person whose business or occupation is to sell,
or offer to sell, groceries, or any goods, wares, or merchandise, of foreign or domestic production, by one or more
original packages or piece, at one time, to the same purchaser, not including wines, spirituous or malt liquors, for
each license,                                             $50 00. 28
Wholesale dealers in liquors of every description, including distilled
spirits, fermented liquors and wines of all kinds (persons
*other than distillers, who sell or offer for sale any such
liquors or wines in quantities of more than three gallons at
one time to the same purchaser are included), for each
license,.....                    100 00. 27
Wholesale dealers need no. license to retail,.           28
Do.,    do not require a license as a tobacconist,..               80
Do.,    need no license as a confectioner,....30
Do.,    nor as an apothecary,...                      31




INDEX  TO  EXCISE  TAX.                             93
TAX. PAGE
Willow, manufactures of,......     3 per ct. 40
Wines, made of grapes, per gallon,.....  5 cents. 39
Withdrawal entry, at custom-house, stamp duty,..         50 cents.
Wood, manufactures of, if not otherwise provided for,... 3 per ct. 40
Wood screws,.....     1 cents.
Wool, manufactures of, not otherwise specified,... 3 per ct. 40
Worsted, manufactures of, not otherwise specified,.             3 per ct. 40
Worm lozenges, same -as "Dentifrice."
Writ, stamp duty, see "Legal Documents,"... 50 cents. 61
Y
Yachts, over six and under ten hundred dollars in value,..       $10 00. 42
Do.,    each additional thousand dollars in value,..   10 00. 42
z
Zinc, manufactures of, not otherwise specified,.                    3 per ct. 40
Do.,    oxide of, per 100 pounds,...                25 cents. 37
7








THE DIRECT TAX LAW,
(Passed August 5th, 1861.)
AND
THE ACT FOR THE COLLECTION OF TAXFSE IN INSURRECTIONARY DISTRICTS, ETC.








3
This Act took effect Aug. 5, 1861; and so much as imposes a direct tax of twenty
millions of dollars was suspended July 1, 1862, until April 1, 1865. (See page 67
of the preceding Act.).
D.IRE C T TAX.
AN ACT
To provide increased revenue from imports to, pay interest on the public
debt, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That, from and  Specific duties
after the date of the passage of this act, in lieu of the duties hereto- on certain imports.
fore imposed by law on the articles hereinafter mentioned, and on
such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the
following duties and rates of duty, that is to say: First, On raw  sugar.
sugar, commonly called muscovado or brown sugar, and on sugars
not advanced above number twelve, Dutch standard, by claying,
boiling, clarifying, or other process, and on sirup of sugar or of sugarcane and concentrated molasses, or concentrated melado, two cents
per pound; and on white and clayed sugar, when advanced beyond
the raw state, above number twelve, Dutch standard, by clarifying or other process, and not yet refined, two and a half cents per
pound; on refined sugars, whether loaf, lump, crushed, or pulverized, four cents per pound; on sugars after being refined, when
they are tinctured, colored, or in any way adulterated, and on
sugar-candy, six cents per pound; on molasses,.five cents per
gallon:* Provided, That all sirups of sugar or of sugar-cane, con-  Simrps of sugar,
centrated molasses or melado, entered under the name of molasses, &cassentered as
or any other name than sirup of sugar or of sugar-cane, concen- forfeited.
trated molasses, or concentrated melado, shall be liable to forfeiture to the United States..  On all teas, fifteen cents per  Teas.
pound; on almonds, four cents per pound; shelled almonds, six  Almonds, &c.
cents per pound; on brimstone, crude, three dollars per ton; on
brimstone, in r0oll, six dollars per ton; on coffee, of all kinds,
four cents per pound; on cocoa, three cents per pound; on cocoa
leaves and cocoa shells, two cents per pound; on cocoa, prepared
or manufactured, eight cents per pound; on chickgry root, one
cent per pound; and on chickory, ground, two cents per pound;.
on chocolate, six cents per pound; on cassia, ten cents per
pound; cassia buds, fifteen cents per pound; on cinnamon,
twenty cents per pound; on cloves, eight cents per pound; on
cayenne pepper, six cents per pound; on cayenne pepper, ground,
eight cents per pound; on currants, five cents per pound; on
argol, three cents per pound; on cream  tartar, six cents per
pound; on tartaric acid, tartar emetic, and rochelle salts, ten cents
per pound; on dates, two cents per pound; on figs, five cents per
pound; on ginger root, three cents per pound; on ginger, ground,
five cents per' pound; on licorice paste and juice, five cents per
pound;. licorice root, one cent per pound; on mace and nutmegs,
twenty-five cents per pound; on nuts of all kinds, not otherwise




4                            DIRECT TAX.
provided for, two cents per pound; on pepper, six cents per
pound; on pimento, six cents per pound; on, plums, five cents per
pound; on prunes, five cents per pound; on raisins, five cents per
pound; on unmanufactured Russia hemp, forty dollars per ton;
on manilla and other hemps of India, twenty-five dollars per ton;
on lead, in pigs or bars, one dollar and fifty cents per one hundred
pounds; in sheets, two dollars and twenty-five cents per one hundred pounds; on white lead, dry or ground in oil, and red lead,
two dollars and twenty-five cents per one hundred pounds; on
salt, in sacks, eighteen cents per one hundred pounds, and in bulk,
twelve cents per one hundred pounds; on soda ash, one-half cent
per pound; on bicarbonate of soda, one cent per pound; on sal
soda, one-half cent per pound; on caustic soda, one cent per pound;
on chloride of lime, thirty cents per one hundred pounds; on saltpetre, crude, one cent per pound; refined, or partially refined, two
cents per pound; spirits of turpentine, ten cents per gallon; on
oil of cloves, seventy cents per pound; on brandy, one dollar and
twenty-five cents per gallon; on spirits distilled from grain or
other materials, fifty cents per gallon; on gum copal, and other
gums or resinous substances used for the same or similar purposes as gum copal, ten cents per pound.
Ad valorem du-   SEC. 2. And be it further enacted, That, from and after the day
ties on certain imports.       and year aforesaid, there shall be levied, collected, and paid, on
the importation of the articles hereinafter mentioned, the following
duties, that is to say: On arrow-root, twenty per centum ad valorem'; n ginger, preserved or pickled, thirty per centum ad valorem;
on limes, lemons, oranges, bananas, and plantains, twenty per centum ad valorem; on Peruvian bark, fifteen per centum ad valorem;
on quinine, thirty per centum ad valorem; on rags, of whatever
material, ten per centum ad valorem; on gunpowder, thirty per
centum ad valorem; on feathers and downs, thirty per centum ad
valorem; on Hides, ten per centum ad valorem; on sole and bend
leather, thirty per centum ad valorem; on India-rubber, raw or
unmanufactured, ten per centum ad valorem; on India-rubber
shoes and boots, thirty per centum ad valorem; on ivory, unmanufactured, and on vegetable ivory, ten per centum ad valorem;
on wines of all kinds, fifty per centum ad valorem; on silk in the
gum, not more advanced in the manufacture than single, tram, and
thrown, or organzine, twenty-five per centum ad valoreIn; on all
silks valued at not over one dollar per square yard, thirty per
centum ad valorem; on all silks valued over one dollar per square
yard, forty per centum ad valorem; on all silk velvets, or velvets
of which silk is the component material of chief value, valued at
three dollars per square yard, or under, thirty per centum ad
valorem; valued at over three dollars per square yard, forty per
centum ad valorem; on floss silks, thirty per centum ad va.lorem;
on silk ribbons, galloons, braids, firinges, laces, tassels, buttons,
button-cloths, trimmings, and on silk twist, twist composed of
mohair and silk, sewing silk in gum or purified, and all other
manufactures of silk, or of which silk shall be the component
material of chief value, not otherwise provided for, forty per
centum ad valorem.
Certain articles   SEC. 3. And be it further enacted, That all articles, goods,
Imported in foreign
vessels to pay cer- wares, and merchandise, imported from beyond the Cape of Good
tai  additional Hope in foreign vessels, not entitled by reciprocal treaties to be
duty         exempt from discriminating duties, tonnage, and other charges,




DIRECT TAX.                               5
and all other articles, goods, wares, and merchandise not imported
direct from the place of their growth or production, or in foreign
vessels, entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges, shall be subject to pay,
in addition to the duties imposed by this act, ten per centum ad
valorem: Provided, That this rule shall not apply to goods, wares, Proviso.
and merchandise imported from beyond the Cape of Good Hope
in American vessels.
SEC. 4. And be it further enacted, That, from  and after the
passage of this act, there shall be allowed, on all articles wholly
manufactured of materials imported, on which duties have been
paid when exported, a drawback, equal in amount to the duty paid  Drawback  on
on such materials, and no more, to be ascertained under such regu- Rules.
lations as shall be prescribed by the Secretary of the Treasury:
Provided, That ten per centum on the amount of all drawbacks, bl per cent. to
so allowed, shall be retained for the use of the United States by
-the collectors paying such drawbacks, respectively.
SEC. 5. And be it further enacted, That all goods, wares, and shCertai goods on
merchandise, actually on shipboard and bound to the United States, goods in wareand all goods, wares, and merchandise, on deposit in warehouses payhouses, rc.,te to
or public stores at the date of the passage of this act, shall be sub- duties.
ject to pay such duties as provided by law before and at the time
of the passage of this act: Provided, That all goods deposited
in public store or bonded warehouse after this act takes effect
and goes into operation, if designed for consumption in the United
States, must be withdrawn therefrom, or the duties thereon paid
in three months after the same are deposited; and goods designed  Dutiesonbonded
for exportation and consumption in foreign countries may be goods to be paid in
withdrawn by the owner at any time before the expiration of &c.
three years after the same are deposited, such goods, if not withldrawn in three years, to be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the
Treasury may prescribe, and the proceeds paid into the Treasury:
Provided, That merchandise upon which the owner may have  Proviso.
neglected to pay duties within three months from the time of its
deposit may be withdrawn and entered for consumption at any
time within two years of the time of its deposit uponethe payment
of the legal duties, with an addition of twenty-five per centum
thereto: Provided, also, That merchandise upon which duties have  Further proviso.
been paid, if exported to a foreign country, within three years,
shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furnished to the collector by the importer, one per centumr  of said duties to be
retained by the Government.
SEC. 6. And be it further enacted, That the act entitled "An  Amendments of
act 1861, ch. 68,
act to provide for the payment of outstanding treasury notes, to ~~ 6, 7, 12, 13, 4,
authorize a loan, to regulate and fix the duties on imports, and for 5s 19,22t 28.
other purposes," approved March two, eighteen hundred and
sixty-one, be, and the same is hereby, amended, as follows-that
is to say: First, in section six, article first, after the words "in
cordials and," strike out-" liquors," and insert " liqueurs;" Second,
in the same section, after the word " represent," insert " Provided,
also, That no lower rate or amount of duty shall be levied, col-:lected, and paid on brandy, spirits, and all 9ther spirituous beverages, than that now fixed by law for the description of first proof,
but shall be increased in proportion for any greater strength than




'D6                            DIRECT TAX.
the strength of first proof; " Third, in section seven, clause fifth,
the words "on s&rews, washed or plated, and all other screws, of
iron or any other metal," shall be stricken out,'and' the words "on
screws, of any other metal than iron," shall be inserted; Fourth,
section twelve, article first, after the words "eighteen cents,"
where they first occur, insert "or less;" Fifth, section thirteen,
article second, after the word "manufacturer," insert "except
hosiery;"  Sixth, in the same section, article third, strike out
"wool;' wherever it occurs, and insert in each place "worsted;"
Seventh, in section fourteen, article' first, after the.words "ten per
centuin," insert "ad valorem;" Eighth, in section fifteen, before
the word "' yarns " insert'  hemp; " in the same section, after the
word " sheetings," insert' of flax or hemp;' and strike out "jute
goods," and in lieu thereof insert "jute yarns;" Ninth,- in section
twenty-two, strike out the~words " unwrought clay, three'dollars
per ton;" Tenth, in section nineteen, strike out " compositions of
glass or paste, not set, intended for use by jewellers;" Eleventh,
in section twenty-two, strike out " compositions of glass or paste,
when set;" Twelfth,- in section twenty-three, article sheathing:metal, strike out "yard," and insert " foot."
Repealingclause.   SEC. 7. And be it further enacted, That all acts and parts of
acts repugnant to the provisions' of this act be, and the same are
Saving as tolaws hereby, repealed: Provided, That the existing laws shall extend
for collection. &c.
to, and be in force for, the collection of the duties imposed by this
act, for the prosecution and punishment of all offences, and for the
recovery, collection, distribution; and remission of all fines;, penalties, and forfeitures, as fully and effectually as if every regulation,
penalty, forfeiture, provision, clause, matter,- and thing to that effect
in the existing laws contained, had been inserted in and re-enacted
by this act.
Direct tax of    SEC. 8. And be it further enacted, That a direct tax of twenty
$20,000,000, how millions of dollars be, and is hereby, annually laid upon the United
States, and the same shall be and is hereby apportioned to the
States, respectively, in manner following:
Maine.          To the State of Maine, four hundred and twenty thousand eight
hundred and twenty-six dollars.
New Hampshire.    To the State of New Hampshire, two hundred and eighteen
thousand four hundred and six and two-third dollars.
Vermont.        To the State of Vermont, two hundred and eleven thousand
and sixty-eight dollars.
Massachusetts.  To the State of Massachusetts, eight hundred and twenty-four
thousand five hundred and eighty-one and one-third dollars.'
Rhode Island.   To the State of Rhode Island, one hundred and sixteen thousand
nine hundred and sixty-three and two-third dollars.
Connecticut.    To the State of Connecticut, three hundred and eight thousand
two hundred and fourteen dollars.
New York.       To the State of New York, two million six hundred and three
thousand nine hundred and eighteen and two-third dollars.
New Jersey.     To the State of New Jersey, four hundred and fifty thousand
one hundred and thirty-four dollars.
Pennsylvania    To the State of Pennsylvania, one million nine hundred and
forty-six thousand seven hundred and nineteen and one-third
dollars.
Delaware        To the State of Delaware, seventy-four thousand six hundred
and eighty-three and one-third dollars.




DIRECT TAX.                                7
To the State of Maryland, four hundred and thirty-six thousand Maryland.
eight hundred and twenty-three and one-third dollars.
To the State of Virginia, nine hundred and thirty-seven thou-  Virginia.
sand five hundred and fifty and two-third dollars.
To the State of North Carolina, five hundred and seventy-six  North Carolina.
thousand one hundred and ninety-four and two-third dollars.
To the State of South Carolina, three hundred and sixty-three  South Carolina.
thousand five hundred and seventy and two-third dollars.
To the State of Georgia, five hundred and eighty-four thousand  Georgia.
three hundred and sixty-seven and one-third dollars.
To the State of Alabama, five hundred and twenty-nine thou-  Alabama.
sand three hundred and thirteen and one-third dollars.
To the State of Mississippi, four hundred and thirteen thousand  Mississippi.
eighty-four and two-third dollars.
To the State of Louisiana, three hundred and eighty-five thou-  Louisiana.
sand eight hundred and eighty-six and two-third dollars.
To the State of Ohio, one million five hundred and sixty-seven  Ohio.
thousand eighty-nine and one-third dollars.
To the State of Kentucky, seven hundred and thirteen thou-  Kentucky.
sand six hundred and ninety-five and one-third dollars.
To the State of Tennessee, six hundred and sixty-nine thou-  Tennessee.
sand four hundred and ninety-eight dollars.
To the State of. Indiana, nine hundred and four thousand eight  Indiana.
hundred and seventy-five and one-third dollars.
To the State of Illinois, one million one hundred and forty-six  Illinois.
thousand five hundred and fifty-one and one-third dollars.
To the State of Missouri, seven hundred and sixty-one thou-  Missouri.
sand one hundred and twenty-seven and one-third dollars.
To the State of Kansas, seventy-one thousand seven hundred  Kansas.
and foirty-three and one-third dollars.
To the State of Ariansas, two hundred and sixty-one thousand  Arkansas.
eight hundred and eighty-six dollars.
To the State of Michigan, five hundred and one thousand seven  Michigan.
hundred and sixty-three and one-third dollars.
To the State of Florida, seventy-seven thousand five hundred  Florida.
and twenty-two and two-third dollars.
To the State of Texas, three hundred and fifty-five thousand  Texas.
one hundred and six and two-third dollars.
To the*State of Iowa, four hundred and fifty-two thousand and  Iowa.
eighty-eight dollars.
To the State of Wisconsin, five hundred and nineteen thousand  Wisconsin.
six nundred and eighty-eight and two-third dollars.
To the State of California, two hundred and fifty-four thousand  California.
five hundred and thirty-eight and two-third dollars.
To the State of Minnesota, one hundred and eight thousand  Minnesota.
five hundred and twenty-four dollars.
To the State of Oregon, thirty-five thousand one hundred and  Oregon.
forty and two-third dollars.
To the Territory of New Mexico, sixty-two thousand six hun-  New Mexico.
dred and forty-eight dollars.
To the Territory of Utah, twenty-six thousand nine hundred  Utah.
and eighty-two dollars.
To the Territory of Washington, seven thousand seven hun-  Washington.
dred and fifty-five and one-third dollars.
To the Territory of Nebraska, nineteen thousand three hun-.  Nebraska.
dred and twelve dollars.




8                                DIRECT TAX.
Nevada.         To the Territory of Nevada, four tnousand five hundred and
ninety-two and two-third dollars.
Colorado.       To the Territory of Colorado, twenty-two thousand nine hundred and five and one-third dollars.
Dakota.         To the Territory of Dakota, three thousand two hundred and
forty-one and one-third dollars.
District of Co-    To the District of Columbia, forty-nine thousand four hundred
lumbia.
and thirty-seven and one-third dollars.
tricts forn  dassessing SEC. 9. And be it further enacted, That, for the purpose of
and collecting the assessing the above tax and collecting the same, the President of
tax.          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
Assessors  and to nominate and, by and with the advice of the Senate, to appoint
collectors.
an assessor and a collector for each such district, who shall be
Proviso.     freeholders and resident within the same: Provided, That any of
said States and Territories, as well as the District of Columbia,
may, if the President shall deem it proper, be erected into one
Assessors  and district: And provided, further, That the appointment of said
collectors not to be
appointed before, assessors and collectors, or any of them, shall not be made until
on or after the second Tuesday in February, one thousand eight
hundred and sixty-two.
Collectors to give    SEC. 10. And be it further enacted, That before any such colbond pbefodue enter- lector shall enter upon the duties of his office he shall execute a
bond for such amount as shall be prescribed by the Secretary of
Amount  and the Treasury, with sureties to be approved as sufficient by the
sureties, &c.  Solicitor of the Treasury, containing the condition that said collector shall justly and faithfully account for to the United States,
and pay over, 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, to be by him
directed to be put in suit upon any breach of the condition thereof.
And such collectors shall, from  time to time, renew, strengthen,
and increase their official bonds, as the Secretary of the Treasury
may direct.
Collection  dis-    SEC. 11. And be it further enacted, That each of the assessors
trict to be divided shall divide his district into a convenient number of assessment
into assessment
districts.    districts, within each of which he shall appoint one'respectable
Assistant asses- freeholder to be assistant assessor; and each assessor and assistsors.         ant assessor so appointed, and accepting the appointment, shall,
before he enters on the duties of his appointment, take and subscribe before some competent magistrate, or some collector to
be appointed by this act, (who is hereby empowered to adminOath.        ister the same,) the following oath or affirmation, to wit: " I, A
B, do swear, or affirm, Was the case may be,) that I will, to the
best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal
right and justice in every case in which I shall act as assessor."
Certificate.  And a certificate of such oath or affirmation shall be delivered to
the collector of the district for which such assessor or assistant
assessor shall be appointed. And every assessor or assistant asPenalty for act- sessor acting in the said office without having taken the said oath
ing without oath. or affirmation shall forfeit and pay one hundred dollars, one moiety
thereof to the use of the United States, and the other moiety




DIRECT TAX.                                  9
thereof to him who shall first sue for the same; to be recovered,
with costs of suit, in any court having competent jurisdiction.
SEC. 12. And be it further enacted, That the Secretary of the    Secretari of
Treasury shall establish regulations suitable and necessary for tablishregulations
carrying this act into effect; which regulations shall be binding on under this act, and
each assessor and his assistants in the performance of the duties
enjoined by or under this act, and shall also frame instructions Assessors and
for the said assessors and their assistants; pursuant to which in- lowts to fohem lstructions the said assessors shall, on the first day of March next,
direct and cause the several assistant assessors in the district to
inquire after and concerning all lands, lots of ground, with their
improvements, buildings, and dwelling-houses, made liable to taxation under this act by reference as well to any lists of assessment or collection taken under the laws of the respective States,
as to any other records or documents, and by all other lawful ways
and means, and to value and enumerate the said objects of taxation
in the manner prescribed by this act, and in conformity with the
regulations and instructions above mentioned.
SEC. 13. And be it further enacted, That the said direct tax  Direct'tax.
laid by this act shall be assessed and laid on the value of all lands,eal estate.
and lots of ground, with their improvements and dwelling-houses, Valuation to be
which several articles subject to taxation shall be enumerated and
valued, by the respective assessors, at the rate each of them is
worth in money on the first day of April, eighteen hundred and
sixty-two: Provided, however, That all property, of whatever
kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or
specially exempted from taxation by the laws of the State wherein
the same may be situated at the time of the passage of this act,
together with such property belonging to any individual, who
actually resides thereon, as shall be worth the sum of five hundred
dollars, shall be exempted from  the aforesaid enumeration and  Exemptions.
valuation, and from the direct tax aforesaid: And provided, further, That in making such assessment due regard shall be had to
any valuation that may have been made under the authority of
the State or Territory at any period nearest to said first day of
April.
SEC. 14. And be it further enacted, That the respective assist-  Propertyowners
ant assessors shall, immediately after being required as aforesaid on requernish lists upby the assessors, proceed through every part of their respective
districts, and shall require all persons owning, possessing, or
having. the care or management of any lands, lots of ground,
buildings, or dwelling-houses, lying and being within the collection
district where they reside, and liable to a direct tax as aforesaid,
to deliver written lists of the same; which lists shall be made in
such manner as may be directed by the assessor, and, as ftar as
practicable, conformably to those which may be required for the
same purpose under the authority of the respective States.
SEc. 15. And be it further enacted, That if any person owning,  If owner has no
list and will dispossessing, or having the care or management of property liable close, officer to
to a direct tax, as aforesaid, shall not be prepared to exhibit a makolist.
written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the lands and lots of ground,
with their improvements, buildings, and dwelling-houses, taxable
as aforesaid, then, and in that case it shall be the duty of the




10                              DIRECT TAX.
officer to make such list, which, being distinctly read and consented
to, shall be received as the list of such person.
Pepalty for de-   SEC. 16. And be it further enacted, That if any such person shall
livenng or disclosing fraudulent list. deliver or disclose to any assessor or assistant assessor appointed
in pursuance of this act, and requiring a list or lists, as aforesaid,
any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so
offending, and being thereof convicted before any court having
competent jurisdiction, shall be fined in a sum not exceeding five
hundred dollars,.at the discretion of the court, and shall pay all
costs and charges of prosecution; and the valuation and enumerr,      ation required by this act shall, in all such cases, be made, as aforeLists, how to said, uists, sts, according to the form above described, to be made
be made in such
cases.        out by the assessors and assistant assessors, respectively; which
lists the said assessors are hereby authorized and required to make
according to the best information they can obtain, and for the purpose of making which they are hereby authorized to enter into
No appeal from end upon all and singular the premises, respectively; and from
valuation, &c.   the valuation and enumeration so made there shall be no appeal.
Notice to owner    SEC. 17. JAnd be it further enacted, That in case any person
to furnish list in
certain cases.    shall be absent from his place of residence at the time an assessor
shall call to receive the list of such person, it shall be the duty of
such assessor or assistant assessor to leave at the house or place
of residence of such person, with some person of suitable age and
discretion, a written note or memorandum, requiring him to present to such assessor the list or lists required by this act within
ten days from the date of such note or memorandum.
Prhoceedings    SEC. 18. And be it further enacted, That if any person, on
when list is not
given upon notice being notified or required as aforesaid, shall refuse or neglect to
or request.    ~give such list or lists as aforesaid within the time required by this
act, it shall be the duty of the assessor for the assessment district
within which such person shall reside, and he is hereby authorized
and required, to enter into and upon the lands, buildings, dwelling-houses, and premises, if it be necessary,'of such persons so
refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information,
such lists of the lands and lots of ground, with their improvements,
buildings, and dwelling-houses, owned or possessed, or under the
care or management of such person, as are required by this act;
which lists, so made and subscribed by such assessor, shall be
taken and reputed as good and sufficient lists of the persons and
property for which such person is to be taxed for the purposes of
this act.
sent Powners, ls t    SEC. 19. And be it further enacted, That whenever there shall
how made.     be in any assessment district any property, lands, and lots of
ground, buildings, or dwelling-houses, not owned or possessed by,
or under the care and management of, any person or persons
within such district, and liable to be taxed as aforesaid, and no
list of which shall be transmitted to the assessor in  the manner
provided by this act, it shall be the duty of the assessor fpr such
district, and he is hereby authorized and required, to enter into
and upon the real estate, if it be necessary, and take such view
thereof, and make lists of the same, according to the form prescribed; which lists, being subscribed by the said assessor, shall
oDe taken and reputed as good and sufficient lists of such property
under and for the purposes of this act.




DIRECT TAX.                                 11
SEC. 20. And be it further enacted, That the owners, possessors,  L ists how min adne
or persons, having the care or management of lands, lots of ground, other  collection
buildings, and dwelling-houses, not.lying or being within the as- district
sessment district in which they reside, shall be permitted to make
oift and deliver the lists thereof required by this act, (provided the
assessment district in which the said objects of taxation lie or be
is therein distinctly stated,) at the time and ih the manner prescribed, to the assessor of the assessment district wherein such
persons reside. And it shall be the duty of the assessors, in all
such cases, to transmit such lists, at the time and in the manner
prescribed for the transmission of the lists of the objects of taxation lying and being within their respective assessment districts,
to the assessor of the collection district wherein the said objects
of taxation shall lie or be immediately after the receipt thereof;
and the said lists shall be valid and sufficient for the purposes of
this act; and on the delivery of such list, the person making and
delivering the same shall pay to the assessor one dollar, which he
shall retain to his own use.
SEC. 21. And be it further enacted, That the lists aforesaid  Lists to be taken
shall be taken with reference to the day fixed for that purpose by in reference to a
this act, as aforesaid; and the assistant assessors, respectively,
after collecting the said lists, shall proceed to arrange the same,
and to make two general lists, the first of which shall exhibit, in
alphabetical order, the names of all persons liable to pay a tax
under this act residing within the assessment district, together  List of residents,
with the value and assessment of the objects liable to taxation
within such district for which each such person is liable, and,
whenever so required by the assessgr, the amount of direct tax
payable by each person on such objects under the State laws
imposing direct taxes; arld the second list shall exhibit, in alphabetical order, the names of all persons residing out of the collec- of non-residents.
tion district, owners of property within the district, together with
the value and assessment thereof, with the amount of direct tax
payable thereon as aforesaid.  The forms of the said general list  Assessor to deshall be devised and prescribed by the assessor, and lists taken vise form of lists
according to such form  shall be made out by the assistant assessors and delivered to the assessor within sixty days after the day
fixed by this act, as aforesaid, requiring lists from individuals.
And if any assistant assessor shall fail to perform  any duty  Penalty on assistant assessor for
assigned by this act within the time prescribed by his precept, neglect of duty.
warrant, or other legal instructions, not being prevented therefrom
by sickness or other unavoidable accident, every such assistant
assessor shall be discharged from office, and shall, moreover, forfeit
and pay two hundred dollars, to be recovered for the use of the
United States in any court having competent jurisdiction, with
costs of suit.
SEC. 22. And be it further enacted, That immediately after the  Notice to be
iven when lists,
valuations and enumerations shall have been completed as afore- givalu       uation.4,  &c.,
said, the assessor in each collection district shall, by advertisement are completed.
in some public newspaper, if any there be in such district, and by
written notifications to be publicly posted up in at least four of
the most public places in each collection district, advertise all
persons concerned of the place where the said lists, valuations,
and enumerations may be seen and examined; and that during
twenty-five days after the publication of the notifications, as aforesaid, appeals will lie received and determined by him relative to




12                              DIR[ECT TAX.
any erroneous or excessive valuations or enumerations by the
Assessors  to assessor.  And it shall be the duty of the assessor in each collecings of assistants tion district, during twenty-five days after the date uf publication
to inspectors,   to be made as aforesaid, to submit the proceedings of the assistant
assessors and the list by them  received or taken as aforesaid to
the inspection of any and all persons who shall apply for that
purpose; and the said assessors are hereby authorized to receive,
hear, and determine, in a summary way, according to law and
right, upon any and all appeals which may be exhibited against
To hear and de- the proceedings of the said assessors: Provided always, That it
termineappeals. shall be the duty of said assessor to advertise and attend, not
less than two successive days of the said twenty-five, at the
court-house of each county within his collection district, there to
receive and determine upon the appeals aforesaid: And provided,
also, That the question to be determined by the assessor, on
How valuations an appeal respecting the valuation of property, shall be, whether
mine  b  deter- the valuation complained of be or be not in a just relation or proportion to other valuations in the same collection district. And all
Appeals to be in appeals to the assessors, as aforesaid, shall be made in writing,
contain. what to and shall specify the particular cause, matter, or thing respecting
which a decision is requested; and shall, moreover, state the
ground or principle of inequality or error complained of. And
Valuations may the assessor shall have power to re-examine and equalize the
be  re-examidne valuations as shall appear just and equitable; but no valuation
and equalized,
not to be in- shall be increased without a previous notice, of at least five days,
creased  without to the party interested, to appear and object to the same, if he
judge proper; which notice shall be given by a note in writing, to
be left at the dwelling-house,of the party by such assessor or an
assistant assessor.
If more than one    SEC. 23. And be it further enacted, That whenever a State,
collection   district
in llea tate, &c., Territory, or the District of Columbia, shall contain more than one
the assessors may collection district, the assessors shall have power, on examination
of the lists rendered by the assistant assessors, according to the
provisions of this act, to revise, adjust, and equalize the valuation
of lands and lots of ground, with their improvements, buildings,
and dwelling-houses, between such collection districts, by deducting from or adding to either such a rate per centum as shall appear
just and equitable.
Assessors  to    SEC. 24. And be it further enacted, That the assessors shall,
make out lists of
valkeuations and de- immediately after the expiration of the time for hearing and decidliver to board of ing appeals, make out correct lists of the valuation and enumeration in each collection district, and deliver the same to the board
of assessors hereinafter constituted in and for the States respectively. And it shall be the duty of the assessors in each State to
convene in general meeting at such time and place as shall be
appointed and directed by the Secretary of the Treasury. And
Board, how con- the said assessors, or a majority of them, so convened, shall constituted.,    stitute, and they are hereby constituted, a board of assessors for
the purposes of this act, and shall make and establish such rules
and regulations as to them shall appear necessary for carrying
such purposes into effect, not being inconsistent with this act or
the laws of the United States.
Board of asses-   SEC. 25. And be it further enacted, That the said board of
sclerks.to  appoint assessors, convened and organized as aforesaid, shall and may
appoint a suitable person or persons to be their clerk or clerks,
but not more than one for each collection district, who shall hold




DIRECT TAX.                                  13
his or their office or offices at the pleasure of said board of assessors,  Number  and
and whose duty it shall be to receive, record, and preserve all tax
lists, returns, and other documents delivered and made to the said
board of' assessors, and who shall take an oath (or affirmation if
conscientiously scrupulous of taking an oath) faithfully to discharge
his or their trust; and in default of taking such oath or affirmation,  Penalty for acting without taking
previous to entering on the duties of such appointment, or on fail- oath.
ure to perform any part of the duties enjoined on him or them,
respectively, by this act, he or they shall, respectively, forfeit and
pay the sum of two hundred dollars for the use of the United
States, to be recovered in any court having competent jurisdiction,
and shall also be removed from office.
SEC. 26. And be it further enacted, That it shall be the duty  Duty of clerks.
of the said clerks to record the proceedings of the said board of
assessors, and to enter on the record the names of such of the
assessors as shall attend any general meeting of the board of
assessors for the purposes of this act.  And if any assessor shall  Penalty on asfail to attend such general meeting his absence shall be noted on tending  general
the. said record, and he shall, for every day he may be absent meeting of board,
therefrom, forfeit and pay the sum of ten dollars for the use of the
United States.  And if any assessor shall fail or neglect to furnish   for failing to
the said board of assessors with the lists of valuation and enumeration of each assessment district within his collection district within
three days after the time appointed as aforesaid for such general
meeting of the said board of assessors, he shall forfeit and pay the
sum of five hundred dollars for the use of the United States, and,
moreover, shall forfeit his compensation as assessor. And it shall
be the duty of the clerks of the said board of assessors to certify
to the Secretary of the Treasury an extract of the minutes of the
board, showing such failures or neglect, which shall be sufficient
evidence of the forfeiture of such compensation, to all intents and
purposes: Provided, always, That it shall be in the power of the
Secretary of the Treasury to exonerate such assessor or assessors  Secretarky of the
from the'forfeiture of the said compensation, in whole or in part, onerate assessor.
as to him shall appear just and equitable.
SEC. 27. And be it further enacted, That if the said board of  Board to make
out  equalization
assessors shall not, within three days after the first meeting thereof and   apportionas aforesaid, be furnished with all the lists of valuation of the muent.
several counties and State districts of any State, they shall.nevertheless proceed to make out the equalization and apportionment
by this act directed, and they shall assign to such counties and
State districts the valuation lists of which shall not have been
furnished, such valuation as they shall deem just and right; and
the valuation thus made to such counties and State districts by  Their valuation
to be final, and1 the
the board of assessors shall be final, and the proper quota of direct basis of taxation.
tax shall be, and is. hereby, declared to be imposed tlhereon accordingly.
SEc. 28. And be it further enacted, That it shall be the duty  Board of assesof the said board of assessors diligently and carefully to consider S~djust~ lists  a
and examine the said lists of valuation, and they shall have power
to revise, adjust, and equalize the valuation of property in any
county or State district, by adding thereto or deducting therefrom
such a rate per centum as shall, under the valuation of the several
counties and State districts, be just and equitable: Provided, The  Relative valnarelative valuation of property in the same county shall not be tion not to be
changed, unless manifest error or imperfection shall appear in any &a        u




14                              DIRECT TAX.
of the lists of valuation, in which case the said board of assessors
shall have power to correct the same, as to them shall appear just
and right.  And if, in consequence of any revisal, change, and
Inequalities of alteration of the said valuation, any inequality shall be produced
taxation to be reported to Congress. in the apportionment of the said direct tax to the several States as
aforesaid, it shall be the duty of the Secretary of the Treasury
to report the same to Congress, to the intent that provision may
be made by law for rectifying such inequality.
Board to appor-   SEC. 29. And be it further enacted, That as soon as the said
board of assessors shall have completed the adjustment and equalization of the valuation aforesaid, they shall proceed to apportion
to each county and State district its proper quota of direct tax.
Other duties in And the said board of assessors shall, within twenty days after
the time appointed by the Secretary of the Treasury for their
first meeting, complete the said apportionment, and shall record
the same; they shall thereupon further deliver to each assessor a
certificate of such apportionment, together with the several lists
by the assessors, respectively, presented to the board as aforesaid,
and transmit to the Secretary of the Treasury a certificate of the
apportionment by them made as aforesaid; and the assessors, respectively, shall thereupon proceed to revise their respective lists,
Assessors  to and alter and make the same in all respects conformable to the
make their lists
conform.      apportionment aforesaid by the said board of assessors; and the.
said assessors, respectively, shall make out lists containing the
sums payable according to the provisions of this act upon every
object of taxation in and for each collection district; which lists
Contentsof lists. shall contain the name of each person residing within the said
district, owning or having the care or superintendence of property
lying within the said district which is liable to the said tax, when
such person or persons are known, together with the sums payable
by each; and where there is any property within any collection
district liable to the payment of the said tax, not owned or occupied by or under 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,
where known. And the said assessors shall furnish to the collectors of the several collection districts, respectively, within
Lists to be given thirty-five days after the apportionment is completed, as aforesaid,
a certified copy of such list or lists for their proper collection districts, and in default of performance of the duties enjoined on the
board of assessors and assessors, respectively, by this section, they
Penalty on as- shall severally and individually forfeit and pay the sum  of five
sessors. &c., under
this section.  hundred dollars to the use of the United States, to be recovered
in any court having competent jurisdiction. And it is hereby enValuation  and acted and declared that the valuation, assessment, equalization,
apportionment to
continue until al- and apportionment made by the said board of assessors, as aforetered.        said, shall be and remain in full force and operation for laying,
levying, and collecting, yearly and every year, the annual direct
tax by this act laid and imposed, until altered, modified, or abolished by law.
Pay of assessors    SEC. 30. And be it further enacted, That there shall be allowed
and assistant assessors.      and paid to the several assessors and assistant assessors, for their
services under this act: to each assessor two dollars per day for
every day employed in making the necessary arrangements and
giving the necessary instructions to the assistant assessors for the
valuation, and three dollars per day for every day employed in




DIRECT TAX.                                 15
hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by
him to said board of assessors; to each assistant assessor two
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 approved by the corimissioner of taxes, and one dollar for every hundred taxable persons
contained in the tax lists, as completed and delivered by him to
the assessor; to each of the assessors constituting the board of
assessors, as aforesaid, for every day's actual attendance at said
board, the sum of three dollars, and for travelling to and from the
place designated by the Secretary of the Treasury, ten cents for
each mile, by the most direct and usual route; and to each of
the clerks of said board two dollars for every day's actual attendance thereon. And the said board of assessors, and said asses- Allowed for stasors, respectively, shall be allowed their necessary and reasonable tiolnery and blank
charges for stationery and blank books used in the execution of
their duties; and the compensation herein specified shall be in full
for all expenses not otherwise particularly authorized, and shall
be paid at the treasury, and such amount as shall be required for
such payment is hereby appropriated.
SEC. 31. And be it further enacted, That each collector, on re-  Collector on receivin. list to give
ceivingc a list, as aforesaid, from  the said assessors, respectively, three receipts.
shall subscribe three receipts; one of which shall be given on a
full and correct copy of such list, which list shall be delivered by
him to, and shall remain with, the assessor of his collection district, and shall be open to the inspection of any person who may
apply to inspect the same; and the other two receipts shall be
given on aggregate statements of the lists aforesaid, exhibiting the
gross amount of taxes to be collected in each county or State district contained in the collection district, one of which aggregate
statements and receipts shall be transmitted to the Secretary, and
the other to the First Comptroller of the Treasury.
SEC. 32. And be it further enacted, That each collector, before Collector to give
bond before rereceiving any list, as aforesaid, for collection, shall give bond with ceiving list.
one or more good and sufficient sureties, to be approved by the
Solicitor of the Treasury, in the amount of the taxes assessed in
the collection district for which he has been or may be appointed;
which bond shall be payable to the United States, with condition  Form, penalty,
for the true and faithful discharge of the duties of his office accord- &c. of bond.
ing to law, and particularly for the due collection and payment of
all moneys assessed upon such district, and the said bond shall
be transmitted to the Solicitor of the Treasury, and, after approval
by him, shall be deposited in the office of the First Comptroller
of the Treasury: Provided, always, That nothing herein contained  Proviso.
shall be deemed to annul or in anywise impair the obligation of
the bond heretofore given by any collector; but the same shall be
and remain in full force and virtue, anything in this act to the con
trary thereof in anywise notwithstanding.
SEC. 33. And be it further enacted, That the annual amount of  Tax assessed to
be a lien for two
the taxes so assessed shall be and remain a lien upon all lands and years.
other real state of the individuals who may be assessed for the
same during two years after the time it shall annually become due
and payable; and the said lien shall extend to each and every
8




16                              DIRECT TAX.
part of all tracts or lots of land or dwelling-houses, notwithstanding the same may have been divided or alienated in part.
Collector may    SEC. 34. And be it further enacted, That each collector shall
appoint deputies,
andl revoke ap- be authorized to appoint, by an instrument of writing under his
pointments, &c.  hand and seal, as many deputies as he may think proper, to be by
him compensated for their services, and also to revoke the powers
of any deputy, giving public notice thereof in that portion of the
district assigned to such deputy; and each such deputy shall have
Authority  of the like authority, in every respect, to collect the direct tax so asdeputy.       sessed within the portion of the district assigned to him which is
by this act vested in the collector himself; but each collector shall,
Collector respon- in every respect, be responsible both to the United States and to
collected.    individuals, as the case may be, for all moneys collected, and for
every act done as deputy collector by any of his deputies whilst
acting as such: Provided, That nothing herein contained shall
prevent any collector from collecting himself the whole or any part
of the tax so assessed and payable in his district.
Collector to ad- SEC. 35. And be it further enacted, That each of the said colvertise that tax is
due and payable, lectors shall, within ten days after receiving his collection list from
&C.           the assessors, respectively, as aforesaid, and annually, within ten
days after he shall be so required by the Secretary of the Treasury, advertise in one newspaper printed in his collection district,
if' any there be, and by notifications, to'be pbsted up in at least
four public places in his collection district, that the said tax has
become due and payable, and state the times and places at which
he or they will attend to receive the same, which shall be within
twenty days after such notification; and with respect to persons
who shall not attend, according to such notifications, it shall be
the duty of each collector, in person or by deputy, to apply once
to demand at at their respective dwellings within such district, and there dedweallings tes not mand the taxes payable by such persons, which application shall
be made within sixty days after the receipt of the collection list,
as aforesaid, or after the receipt of the requisition of the Secretary
of the Treasury, as aforesaid, by the collectors; and if the said
taxes shall not be then paid, or within twenty days thereafter, it
shall be lawful for such collector, or his deputies, to proceed to
to distrain, if collect the said taxes by distraint and sale of the goods, chattels,
not paid within, or effects of the persons delinquent as aforesaid.  And in case of
such distraint,' it shall be the duty of the officer charged with the
Duty of officer collection to make, or cause to be made, an account of goods or
in case ofdistraint. chattels which may be distrained, a copy of which, signed by the
officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling,
with some person of suitable age and discretion, with a note of
the sum demanded, and the time and place of sale; and the said
officer shall forthwith cause a notification to be publicly posted
up at two of the taverns nearest to the residence of the person
whose property shall be distrained, or at the court-house of the
same county, if not more than ten miles distant, which notice
shall specify the articles distrained, and the time and place for
the sale thereof, which time shall not be less than ten days from
the date of such notification, and the place proposed for sale not
more than five miles distant from  the place of making such disProperty maybe traint: Provided, That in any case of distraint for the payment
traint, onpayrment of the tax aforesaid, the goods, chattels, or effects so distrained
&c., of tax, &c. shall and may be restored to the owner or possessor if, prior to the




DIRECT TAX.                                  17
sale thereof, payment or tender thereof shall be made to the proper
officer charged with the collection, of the full amount demanded,
together with such fee for levying, and such sunl for the necessary
and reasonable expense of removing and keeping the goods, chattels, or effects so distrained, as may be allowed in like cases by
the laws or practice of the State wherein the distraint shall have
been made; but in case of non-payment or tender, as aforesaid,  If tax not paid,
the said officers shall proceed to sell the said goods, chattels, or propertytobesold.
effects at public auction, and shall and may retain from  the proceeds of such sale the amount demandable for the use of the United
States, with the necessary and reasonable expenses of distraint
and sale, and a commission of five per centum thereon for his own
use, rendering the overplus, if any there be, to the person whose
goods, chattels, or effects shall have been distrained: Provided,
That it shall not be lawful to make distraint of the tools or imple- Wha.t exempted
ments of a trade or profession, beasts of the plough necessary for from distraint.
the cultivation of improved lands, arms, or household furniture, or
apparel necessary for a family.
SEC. 36. Antd be it further enacted, That whenever goods,  When personal
property cannot be
chattels, or effects sufficient to satisfy any tax upon buildings, found sufficient to
dwellinog-houses,  or lands and their improvements, owned, oc- satisfy treax and
d                                                           costs, the real escupied, or superintended by persons known or residing within tate to be sold.
the same collection district cannot be found, the collector having Provisions as to
first advertised the same for thirty days in a newspaper printed sale.
within the collection district, if such there be, and having posted
up, in at least ten public places within the same, a notification of the
intended sale, thirty days previous thereto, shall proceed to sell at
public sale so much of the said property as may be necessary to
satisfy the taxes due thereon, together with an addition of twenty
per centurn to the said taxes.  But in all cases where the property
liable to a direct tax under this act may not be divisible, so as to
enable the collector by a sale of part thereof to raise the whole
amount of the tax, with all costs, charges, and commissions, the
whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or his legal
representatives, or if he or they 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
owner or his legal representatives, until he or they shall make
application therefor to the Secretary of the Treasury, who, upon
such application, shall, by warrant on the treasury, cause the
same to be paid to the applicant.  And if the property advertised  If real estate will
for sale as aforesaid cannot be sold for the amount of the tax due tot sell for enough
thereon, with the said additional twenty per centum  thereto, the United States to
take it.
collector shall purchase the same in behalf of the United States
for the amount aforesaid: Provided, That the owner or superin-  Proviso.
tendent of the property aforesaid, after the same shall have been,
as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon,
with an addition of ten per centum on the same, on the payment
of which the sale of the property shall not take place: Provided,
also, That the owners, their heirs, executors, or administrators,
or any person on their behalf, shall have liberty to redeem  the  Rightofredemplands and other property sold, as aforesaid, within two years from




1 8                             DIRECT TAX.
the time of sale, upon payment to the collector for the use of the
purchaser, his heirs, or assigns, of the amount paid by said purchaser, with interest for the same, at the rate of twenty per centum
Deed not to be per annum; and no deed shall be given in pursuance of such sale
until the time of redemption shall have expired.  And the collector shall render a distinct account of the charges incurred in
offering and advertising for sale such property, and shall pay into
the treasury the surplus, if any there be, of the aforesaid addition
of twenty per centum, or ten per centum, as the case may be,
after defraying the charges. And in every case of the sale of
real estate which shall be made under the authority of this act by
the collectors, respectively, or their lawful deputies, respectively,
eorm, &c,M of the deeds for the estate so sold shall be prepared, made, executed,
and proved or acknowledged at the *time and times prescribed in
this act by the collectors, respectively, within whose collection
district such real estate shall be situated, in such form of law as
shall be authorized and required by the laws of the United States,
or by the law of the State in which such real estate lies, for making, executing, proving, and acknowledging deeds of bargain and
sale or other conveyances for the transfer and conveyance of real
estate; and for every deed so prepared, made, executed, proved,
and acknowledged, the purchaser or grantee shall pay to the
Cost thereof.  collector the sum  of two dollars, for the use of the collector or
other person effecting the sale of the real estate thereby conveyed.
Collection of tax    SEC. 37. And he it further enacted, That with respect to propon property of nonresidents.    erty lying within any collection district not owned or occupied or
superintended by some person residing in such collection district,
and on which the tax shall not have been paid to the collector
within ninety days after the day on which he shall have received
the collection lists from the said assessors, respectively, as aforesaid, or the requisition of the Secretary of the Treasury, as aforesaid, the collector shall transmit lists of the same to one of the
collectors within the same State, to be designated for that purpose
by the Secretary of the Treasury; and the collector who shall
have been thus designated by the Secretary of the Treasury shall
transmit receipts for all the lists received, as aforesaid, to the collector transmitting the same; and the collectors thus designated
in each State by the Secretary of the Treasury shall cause notifications of the taxes due as aforesaid, and contained in the lists thus
transmitted to them, to be published for sixty days in at least one
of the newspapers published in the State; and the owners of the
property on which such taxes may be due shall be permitted to
pay to such collector the said tax, with an addition of ten per
centurn thereon: Provided, That such payment is made within
one year after the day on which the collector of the district where
such property lies had notified that the tax had become due on the
same.
Property maybe    SEC. 38. And be it further enacted, That when any tax, as
sold when tax has aforesaid, shall have remained unpaid for the term of one year, as
remained unpaidye
one year.     aforesaid, the collector in the State where the property lies, and
who shall have been designated by the Secretary of the Treasury,
Provision as to as aforesaid, having first advertised the same for sixty days in at
sale, &tc.    least one newspaper in the State, shall proceed to sell, at public
sale, so much of the said property as may be necessary to satisfy
the taxes due thereon, together with an addition of twenty per
centum thereon; or if such property is not divisible, as aforesaid,




DIRECT TAX.                                  19
the whole thereof shall be sold, and accounted for in the manner
hereinbefore provided. If the property advertised for sale cannot
be sold for the amount of the tax due thereon, with the said addition thereon, the collector shall purchase the same in behalf of the
United States for such amount and addition.  And the collector
shall render a distinct account of the charges incurred in offering
and advertising for sale such property, and pay into the treasury
the surplus, if any, of the aforesaid addition of ten or twenty per
centum, as the case may be, after defraying the said charges.
SEC. 39. And be it further enacted, That the collectors, desig-  Collectors to deposit with clerk of
nated as aforesaid by the Secretary of the Treasury, shall deposit court lists of propwith the clerks of the district court of the United States in the ertysold.
respective States, and within which district the property lies, correct lists of the tracts of land or other real property sold by virtue
of this act for non-payment of taxes, together with the names of
owners or presumed owners, and of the purchasers of the same at
the public sales aforesaid, and of the amount paid by said purchasers for the same; the owners, their heirs, executors, or administrators, or any person in their behalf, shall have liberty to redeem   Rightofredempthe lands or other property sold, as aforesaid, within two years
from the time of sale, upon payment to the clerk aforesaid, for the
use of the purchaser, his heirs, or assigns, of the amount paid by
such purchaser for the said land, or other real property, with interest  Proceedings.
for the same at the rate of twenty per centum per annum, and of
a commission of five per centurn on such payment, for the use of
the clerk aforesaid.  The clerks shall, on application, pay to the
purchasers the moneys thus paid for their use; and the collectors,
respectively, shall give deeds for the lands or property aforesaid
to the purchasers entitled to the same, in all cases where the same
shall not have been redeemed within two years, as aforesaid, by
the original owners thereof, or their legal representatives, or any
person in their behalf, and deposit such deeds with such clerk.
And the said clerk shall be entitled to receive from the purchaser,  Clerk's fees.
for his own use, the sum of one dollar, in addition to the sum
hereinbefore made payable to the collector, for every such deed,
to be paid on the delivery thereof to such purchasers. And in all
cases where lands may be sold under this act for the payment of
taxes, belon -in - to infants, person's of insane mind, married women, mrnfnts, insane,
or persons beyond sea, such persons shall have the term  of two and persons beyears after their respective disabilities shall have been removed, yond the sea.
or their return to the United States, to redeem lands thus sold, on
their payment into the clerk's office aforesaid the amount paid by
the purchaser, with fifty per centum  addition thereto, together
with ten per centum  interest per annum  on the aggregate sum,
and on their payment to the purchaser of the land aforesaid a compensation for all improvements he may have made on the premises  Improvements.
subsequent to his purchase, the value of which improvements to
be ascertained by three or more neighboring freeholders, to be
appointed by the clerk aforesaid, who, on an actual view of the
premises, shall assess the value of such improvements, on their
oaths, and make return of such valuation to the clerk immediately.
And the clerk of the court shall receive such compensation for his  Pay of clerk.
services herein, to be paid by and received from the parties, like
costs of suit, as the court shall in that respect tax and allow.
SEC. 40. And be it futrther enacted, That the several collectors     Colledtor to
shall, at the expiration of every month after they shall, respect- transmit monfthly




DIRECT TAX.
Treasurystatement ively, commence their collections in the next and every ensuing
of collections, pay
over quarterly, &c. year, transmit to the Secretary of the Treasury a statement of the
collections made by them, respectively, within the month, and pay
over quarterly, or sooner if required by the Secretary of the Treasury, the moneys by them respectively collected within the said
term; and each of the said collectors shall complete the collection
of all sums annually assigned to him for collection, as aforesaid,
shall pay over the same into the treasury, and shall render his
final account to the Treasury Department within six months from
and after the day when he shall have received the collection lists
from the said board of assessors or the said requisition of the SecProviso.     retary of the Treasury, as aforesaid: Provided, however, That
the period of one year and three months from the said annual day
shall be annually allowed to the collector designated in each State,
as aforesaid, by the Secretary of the Treasury, with respect to the
taxes contained in the list transmitted to him by the other collectors, as aforesaid.
with abe chargeof    SEC. 41. And be it further enacted, That each collector shall
taxes receipted for be charged with the whole amount of taxes by him  receipted,
by him.       whether contained in the lists delivered to him  by the principal
assessors, respectively, or transmitted to him by other collectors;
To be credited and shall be allowed credit for 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 for the taxes
of such persons as may have absconded, or become insolvent,
subsequent to the date of the assessment, and prior to the day
when the tax ought, according to the provisions of this act, to
Proviso.     have been collected: Provided, That it shall be proved to the
satisfaction of the First Comptroller of the Treasury that due
diligence was used by the collector, and that no property was left
from which the tax could have been recovered; and each collector
designated in each State, as aforesaid, by the Secretary of the
Treasury shall receive credit for the taxes due for all tracts of
land which, after being offered by him  for sale in manner aforesaid, shall or may have been purchased by him in behalf of the
United States.
Delinquent col-    SEC. 42. And be it further enacted, That if any collector shall
lectors.      fail either to collect or to render his account, or to pay over in
the manner or within the times hereinbefore provided, it shall be
the duty of the First Comptroller of the Treasury, and he is
hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who
shall issue a warrant of distress against such delinquent collector
and his sureties, directed to the marshal of the district, therein
expressing the amount of the taxes with which the said collector
is chargeable, and the sums, if any, which have been paid. And
Personal proper- the said marshal shall, himself, or by his deputy, immediately
ty to be seized and proceed to levy and collect the sum which may remain due, by
sold.
distress and sale of the goods and chattels, or any personal effects
of the delinquent collector; and for want of goods, chattels, or
Arrest.      effects aforesaid, sufficient to satisfy the said warrant, the same
may be levied on the person of the collector, who may be committed to prison, there to remain until discharged in due course
of law; and furthermore, notwithstanding the commitment of the
collector to prison, as aforesaid, or if he abscond, and goods,
chattels, and effects cannot be found sufficient to satisfy the




DIRECT TAX.                                  21
said warrant, the said marshal or his deputy shall and may
proceed to levy and collect the sum which remains due, by
distress and sale of the goods and chattels, or any personal
effects, of the  surety or sureties of the delinquent collector.
And the amount of the sums due from  any collector, as aforesaid,  Sums due from
shall, and the same are hereby declared to be a lien upon the lands  lletn on his lands,
and real estate of such collector and his sureties, until the same and those of his
shall be discharged according to law.  And for want of goods
and chattels, or other personal effects of such collector or his
sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate  Real estate may
of such collector and his sureties, or so much thereof as may be be sold.
necessary for satisfying the said warrant, after being advertised
for at least three weeks in not less than three public places in
the collection district, and in one newspaper printed in the county
or district, if any there be, prior to the proposed time of sale,
may and shall be sold by the marshal or his deputy; and for all
lands and real estate sold in pursuance of the authority aforesaid,
the conveyances of the marshals or their deputies, executed in
due form of law, shall give a valid title against all persons claim- Title under tax
ing under delinquent collectors or their sureties aforesaid.  And deed.
all moneys that may remain of the proceeds of such sale, after Balance, if any
satisfying the warrant of distress, and paying  the reasonable after, &c.
costs and charrges of sale, shall be returned to the proprietor of
the lands or real estate sold as aforesaid.
SEC. 43. Anld be it further enacted, That each and every col-  Penalty on collector and deputy
lector, or his deputy, who shall exercise or be guilty of any extor- for extortiond deputy&c.
tion or oppression, under color of this act, or shall demand other
or greater sums than shall be authorized by this act, shall be liable
to pay a sum not exceeding two thousand dollars, to be recovered
by and for the use of the party injured, with costs of suit, in any
court having competent jurisdiction; and each and every collector,
or his deputies, shall give receipts for all sums by them collected
and retained in pursuance of this act.
SEC. 44. And be it further enacted, That separate accounts  Accounts, how
shall be kept at the treasury of all moneys received from  the uryto be kept at Treadirect tax, andt from  the internal duties, or income tax, in each of moneys received.
the respective States, Territories, and District of Columbia, and
collection districts; and that separate accounts shall be kept of
the amount of each species of duty that shall accrue, with the
moneys paid to the collectors, assessors, and assistant assessors,
and to the other officers employed in each of the respective States,  To be reportedto
Territories, and collection districts, which accounts it shall be the congess.
duty of the Secretary of the Treasury, annually, in the month of
December, to lay before Congress.
SEC. 45. And be it further enacted, That the assessors, respect-  Assessors  to
make out lists of
ively, shall, yearly, and in every year, after the expiration of one transfers  * and
year from  the second Tuesday of February next, inquire and chanlges of realesascertain, in the manner by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of
ground, buildings, and dwelling-houses  have been  made  and
effected in their respective districts, subsequent to the next preceding valuation, assessment, and apportionment of the direct tax
by this act laid; and within twenty days thereafter they shall
make out three lists of such transfers and changes, and transmit
one list to the Secretary of the Treasury, another list to the




22                              DIRECT TAX.
commissioner of taxes, and the third shall be delivered to the
collector of the collection district. And it shall, yearly, and
every year, after the said year one thousand eight hundred
Duty of collect- and sixy-two, be the duty of the Secretary of the Treasury to
notify the collectors of the several collection districts the day on
which it shall be the duty of the said collectors to commence
laying and collecting the annual direct tax by this act laid and
imposed, according to the assessment of the tax lists to them
delivered by the said assessors, as aforesaid, subject only to such
alterations therein as shall be just and proper, in the opinion of the
Secretary of the Treasury, to conform to the transfers and changes
aforesaid, ascertained by the assessors aforesaid; and the said collectors shall, annually, in all respects, proceed in and conclude the
collection of the said direct tax in the same manner and within the
time hereinbefore provided and prescribed.
Proceedings if   SEC. 46. And be it further enacted, That in case any State,
any State fails to
pay, &c., her quota Territory, or the District of Columbia, after notice given of its
ofthe tax.    intention to assume and pay, or to levy, collect, and pay said
direct tax herein provided for and apportioned to said State, Territory, or District, shall, in any year after the taking effect of this
act, fail to pay the amount of said direct tax, or any part thereof,
as provided in this act, in such cases it shall be lawful for the
Secretary of the Treasury of the United States to appoint United
States assessors, assistant assessors, and collectors, as in this act
provided, whose duty it shall be to proceed forthwith, under such
regulations as the said Secretary of the Treasury shall prescribe, to
collect all or any part of said direct tax tle same as though said
State, Territory, or District had not given notice, nor assumed to
levy, collect, and pay said taxes, or any part thereof.
inPefalty fohtak-    SEC. 47. lAnzd be it further enacted, That any person who shall
affirmation.  be convicted of wilfully taking a false oath or affirmation in any of
the cases in which an oath or affirmation is required to be taken by
this act, shall be liable to the pains and penalties to which persons
are liable for wilful and corrupt perjury, and shall, moreover, forfeit
the sum of five hundred dollars.
Pay of collectors    SEC. 48. -And be it further enacted, That there shall be allowed
and deputies.   to the collectors appointed under this act, in full compensation for
their services and that of their deputies in carrying this act into
Commissions.  effect, a commission of four per centum  upon the first hundred
thousand dollars, one per centum upon the second one hundred
thousand dollars, and one-half of one per centum upon all sums
above two hundred thousand dollars; such commissions to be computed upon the amounts by them respectively paid over and
accounted for under the instructions of the Treasury Department:
Proviso.    Provided, That in no case shall such commissions exceed the sum
of four thousand dollars for a principal officer, and tawo thousand
dollars for an assistant.  And there shall be further allowed to each
Allowance  for collector their necessary and reasonable charges for stationery and
stationery, blank
books, &c.    blank books used in the performance of their official duties, which,
after being duly examined and certified by the commissioner of
taxes, shall be paid out of the treasury.
Income tax.     SEC. 49. And be it further enacted, That, from  and after the
first day of January next, there shall be levied, collected, and
paid, upon the annual income of every person residing in the
United States, whether such income is derived from any kind of
property, or from any profession, trade, employment, or vocation




DIRECT TAX.                                 23
carried on in the United States or elsewhere, or from any other
source whatever, if such  annual income exceeds the sum  of
eight hundred dollars, a tax of three per centum  on the amount  Excess   over
of such excess of such income above eight hundred dollars: $SOO.
Provided, That upon such portion of said income as shall be  Proviso.
derived from  interest upon treasury notes or other securities of
the United States, there shall be levied, collected, and paid a tax
of one and one-half per centum. Upon the income rents, or dividends accruing upon any property, securities, or stocks owned in
the United States by any citizen of the United States residing
abroad, there shall be levied, collected, and paid a tax of five per
centum, excepting that portion of said income derived from interest
on treasury notes and other securities of the government of the
United States, which shall pay one and one-half per centum.
The tax herein provided shall be assessed upon the annual income
of the persons hereinafter named for the year next preceding the
time for assessing said tax, to wit, the year next preceding the first  Of what date to
of January, eighteen hundred and sixty-two; and the said taxes,
when so assessed and made public, shall become a lien on the  Lien.
property or other sources of said income for the amount of the
same, with the interest and other expenses of collection until paid:
Provided, That, in estimating said income, all national, State, or be estimated.o
local taxes assessed upon the property, from  which the income is
derived, shall be first deducted.
SEC. 50. A.ind be it further enacted, That it shall be the duty  Mode of assessof the President of the United States, and he is hereby authorized,  incme ta'x.
by and with the advice and consent of the Senate, to appoint one
principal assessor and one principal collector in each of the States
and Territories of the United States, and in the District of Columbia, to assess and collect the internal duties or income tax imposed by this act, with authority in each of said officers to appoint
so many assistants as the public service may require, to be approved by the Secretary of the Treasury. The said taxes to be
assessed and collected under such regulations as the Secretary of
the Treasury may prescribe.  The said collectors, herein author-  Collector togive
ized to be appointed, shall give bonds, to the satisfaction of the bond.
Secretary of the Treasury, in such sums as he may prescribe, for
the faithful performance of their respective duties. And the Secretary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of said internal duties or  Pray.
income tax as may appear to him just and proper; not, however,
to exceed in any case the sum of two thousand five hundred dollars per annum for the principal officers herein referred to, and twelve
hundred dollars per annum  for an assistant.  The assistant col-  Assistant collec.
lectors herein provided shall give bonds to the satisfaction of the tor'sbond.
principal collector for the faithful performance of their duties.
The Secretary of the Treasury is further authorized to select and
appoint one or more depositaries in each State for the deposit and
safe-keeping of the moneys arising from  the taxes herein imposed
when collected, and the receipt of the proper officer of such depository to the collector for the moneys deposited by him  shall  Depositaries.
be the proper voucher for such collector in the settlement of his
account at the Treasury Department.  And he is further authorized and empowered to make such officer or depositary the dis-          Depositaries
bursing agent of the treasury for the payment of all interest due aogents.
to the citizens of such State upon the treasury notes or other




24                              DIRECT TAX.
government securities issued by authority of law. And he shall
Form of return. also prescribe the forms of returns to be made to the department
by all assessors and collectors appointed under the authority of
Form of oath.  this act.  He shall also prescribe the form  of oath or obligation
to be taken by the several officers authorized or directed to be
appointed and commissioned by the President under this act,
before a competent magistrate duly authorized to administer oaths,
and the form of the return to be made thereon to the Treasury
Department.
Wshen  income    SEC. 51. And be it further enacted, That the tax herein imposed by the forty-ninth section of this act shall be due and payable on or before the thirtieth day of June, in the year eighteen hundred and sixty-two, and all sums due and unpaid at that day shall
draw interest thereafter at the rate of six per centum  per annum;
Proceedings to and if any person or persons shall neglect or refuse to pay, after
enforce payment. due notice, said tax assessed against him, her, or them, for the
space of more than thirty days after the same is due and payable;
it shall be lawful for any collector or assistant collector, charged
with the duty of collecting such tax, and they are hereby authorLevy.        ized, to levy the same on the visible property of any such person, or so much thereof as may be sufficient to pay such tax, with
the interest due thereon, and the expenses incident lo such levy
Sale after notice. and sale, first giving thirty days' public notice of the time and
place of the sale thereof; and in case of the failure of any person or persons authorized to act as agent or agents for the collection of the rents or other income of any person residing abroad,
shall neglect or refuse to pay the tax assessed thereon (having
had due notice) for more than thirty days after the thirtieth of
June, eighteen hundred and sixty-two, the collector or his assistant, for the district where such property is located, or rents or
income is payable, shall be, and hereby, is authorized to levy upon
the property itself, and to sell the same, or so much thereof as
may be necessary to pay the tax assessed, together with the interest and expenses incident to such levy and sale, first giving
thirty days' public notice of the time and place of sale. And in
all cases of the sale of property herein authorized, the conveyance
Title under tax by the officer authorized to make the sale, duly executed, shall
sale.         give a valid title to the purchaser, whether the property sold be
real or personal.  And the several collectors and assistants appointed under the authority of this act may, if they find no property to satisfy the taxes assessed upon any person by authority
of the forty-ninth section of this act, and which such person neglects to pay as hereinbefore provided, shall have power, and it
Examinations.  shall be their duty, to examine, under oath, the person assessed
under this act, or any other person, and may sell at public auction,
Sales of stocks, after ten days' notice, any stock, bonds, or choses in action, be&c.           longing to said person, or so much thereof as will pay such tax
Penalty for re- and the expenses of such sale; and in case he refuses to testify,
fusing totestify.  the said several collectors and assistants shall have power to arrest such person and commit him to prison, to be held in custody
until the same shall be paid, with interest thereon, at the rate of
six per centum per annum, from the time when the same was payable as aforesaid, and all fees and charges of such commitment
Custody, place and custody.  And the place of custody shall in all cases be the
same provided by law for the custody of persons committed for
any cause by the authority of the United States, and the warrant




DIRECT TAX.                                 25
of the collector, stating the cause of commitment, shall be sufficient authority to the proper officer for receiving and keeping
such person in custody until the. amount of said tax and interest,
and all fees and the expense of such custody, shall have been  Custody,  fees
fully paid and discharged;.which fees and expenses shall be the and expense of.
same as are chargeable under the laws of the United States in
other cases of commitment and custody. And it shall be the duty
of such collector to pay the expenses of such custody, and the
same, with his fees, shall be allowed on settlement of his accounts.
And the person so committed shall have the same right to be dis-  Custody,  discharged froom such custody as may be allowed by the laws of the charged from.
State or Territory, or the District of Columbia, where he is so
held in custody, to persons committed under the laws of such
State or Territory, or District of Columbia, for the non-payment
of taxes, and in the manner provided by such laws; or he may
be discharged at any time by order of the Secretary of the Treasury.
SEC. 52. And be it further enacted, That should any of the  If  any State
in    rebellion,
people of any of the States or Territories of the United States, when this act goes
or the District of Columbia, be in actual rebellion against the au- to operation, acute
thority of the government of the United States at the time this when, &c.
act goes into operation, so that the laws of the United States
cannot be executed therein, it shall be the duty of the President,
and he is hereby authorized, to proceed to execute the provisions
of this act within the limits of such State or Territory, or District
of Columbia, so soon as the authority of the United States therein is re-established, and to collect the sums which would have
been due from the persons residing or holding property or stocks
therein, with the interest due, at the rate of six per centumn  per
annum thereon until paid in the manner and under the regulations
prescribed in the foregoing sections of this act.
SEC. 53. Ancd be it further enacted, That any State or Terri-  Each State may
tory and the District of Columbia may lawfully assume, assess, qcollecota of the direct
collect and pay into the treasury of the United States the direct tax in its own way.
tax, or its quota thereof, imposed by this act upon the State, Territory, or the District of Columbia, in its own way and manner,
by and through its own officers, assessors, and collectors; that it  Proceedings in
~-J ------ -----— o                                  such case.
shall be lawful to use for this purpose the last or any subsequent
valuation, list, or appraisal made by State or territorial authority
for the purpose of State or territorial taxation therein, next preceding the date when this act takes effect, to make any laws or
regulations for these purposes, to fix or change the compensation
to officers, assessors, and collectors; and any such State, Territory, or District, which shall give notice by the governor, or other
proper officer thereof, to the Secretary of the Treasury of the
United States, on or before the second Tuesday of February next,
and in each succeeding year thereafter, of its intention to assume
and pay, or to assess, collect, and pay into the treasury of the
United States, the direct tax imposed by this act, shall be entitled, in lieu of the compensation, pay per diem and percentage
herein prescribed and allowed to assessors, assistant assessors,
and collectors of the United States, to a deduction of fifteeu per  Deduction  in
such case of 15
centum on the quota of direct tax apportioned to such State, Ter- per cent.
ritory, or the District of Columbia levied and collected by
said State, Territory, and District of Columbia through its said
officers: Provided, however, That the deduction shall only be




26                              DIRECT TAX.
To what to ap- made to apply to such part or parts of the same as shall have
been actually paid into the Treasury of the United States on or
before the last day of June in fhe year to which such payment
relates, and a deduction of ten per centum to such part or parts of
the same as shall have been actually paid into the treasury of
the United States on or before the last day of September in the
year to which such payment relates, such year being regarded as
commencing on the first day of April: And provided, further,
That whenever notice of the intention to make such payment by
the State, or Territory, and the District of Columbia, shall have
been given to the Secretary of the Treasury, in accordance with
No assessors to the foregoing provisions, no assessors, assistant assessors, or colbe appointed in',g
such case.    lectors, in any State, Territory, or District, so giving notice, shall
be appointed, unless said State, Territory, or District shall be in
default: And provided, fuirther, That the amount of direct tax
State may pay apportioned to any State, Territory, or the District of Columbia,
its tax by releasingb                                 in whole or in       by the
claim against the shall be liable to be paid and satisfied, in whole or in part, by the
United States.   release of such State, Territory, or District, duly executed, to the
United States, of any liquidated and determined claim of such
State, Territory, or District, of equal amount against the United
Proviso.     States: Provided, That, in case of such release, such State, Territory, or District shall be allowed the same abatement of the
amount of such tax as would be allowed in case of payment of
the same in money.
Duty of collec-    SEC. 54. And be it further enacted, That it shall be the duty
tors to collect duties imposed by of the collectors aforesaid in their respective districts, and they
this act.     are hereby authorized, to collect the duties imposed by this act,
and to prosecute for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this
Fines and pen- act; and all files, penalties, and forfeitures which shall be incurred
alties, how recov- by force of this act, shall and may be sued for and recovered in
the name of the United States or of the collector within whose
dietrict any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint, or information; one moiety thereof to the
use of the United States, and the other moiety thereof to the use
of such collector.
Debts due from  SEC. 55. And be it further enacted, That the amount of all
collector to the debts due to the United States by any collector, under this act,
United States to
be a lien on his whether secured by bond or otherwise, shall and are hereby dereal estate and that clared to be a lien upon the lands and real estate of such collector,
of his sureties.
and of his sureties, if he shall have given bond, froml the time
when suit shall be instituted for recovering the same; and, for
want of goods and chattels and other personal effects of such collector or his sureties to satisfy any judgment which shall or may
be recovered against them, respectively, such lands and real estate
may be sold at public auction, after being advertised for at least
three weeks in not less than three public papers within the collection district, and in one newspaper printed in the county, if any
there be, at least six weeks prior to the time of sale; and for all
lands or real estate sold in pursuance of the authority aforesaid,
the conveyances of the marshals or their deputies, executed in
due form of law, shall give a valid title against all persons claiming under such collector or his sureties, respectively.
Office of com-    SEC. 56. And be it further enacted, That, for superintending
missioner of taxes
created.      the collection of the direct tax and internal duties or income tax
laid by this act, an officer is hereby authorized in the Treasury




DIRECT TAX.                                27
Department, to be called "Commissioner of Taxes," who shall be
charged, under the direction of the Secretary, with preparing all
the fbrms necessary for the assessment and collection of the tax
and duties aforesaid, with preparing, signing, and distributing all
such licenses as are required, alid with the general superintendence of all the officers employed in assessing and collecting said
tax and duties; said commissioner shall be appointed by the
President, upon the nomination of the Secretary of the Treasury,
and he shall receive an annual salary of three thousand dollars.  Authority, duty,
The Secretary of the Treasury imay assign the necessary clerks alaers.
to the office of said commissioner, whose aggregate salaries shall
not exceed six thousand dollars per annum, and the amount required to pay the salaries of said commissioner and clerks is
hereby appropriated.
SEC. 57. And be it further enacted, That in case of the sick-  If a collector is
ness or temporary disability of a collector to discharge such of his Sick, deputy may
duties as cannot, under existing laws, be discharged by a deputy,
they may be devolved by him upon a deputy: Provided, Information thereof be immediately communicated to the Secretary
of the Treasury, and shall not be disapproved by him: And provided, That the responsibility of the collector or his sureties to
the United States shall not be thereby affected or impaired.
SEC. 58. And be it further enacted, That in case a collector  If collector dies,
shall die, resign, or be removed, the deputy of such collector rCsigns, &. who;n 9 Cr ~~~~~~~~~~~to anct in his place.
longest in service at the time immediately preceding, who shall
have been longest employed by him, may and shall, until a successor shall be appointed, discharge all the duties of said collector, and for whose conduct, in case of the death of the collector,
his estate shall be responsible to the United States.
Approved August 5, 1861.
AN ACT
For the collection of direct taxes in insurrectionary districts within the
United States, and for other purposes.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, That when
in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebellion, the civil authority
of the government of the United States is obstructed, so that the
provisions of the act entitled "An act to provide increased reve-  Act Aug. 5,1861.
nue from imports to pay interest on the public debt, and for other
purposes," approved August fifth, eighteen hundred and sixtyone, for assessing, levying, and collecting the direct taxes therein
mentioned, cannot be peaceably executed, the said direct taxes,
by said act apportioned among the several States and Territories,
respectively, shall be apportioned and charged in each State and  Direct tax to be
charged in insurTerritory, or part thereof, wherein the civil authority is thus ob- rectionary districts
structed, upon all the lands and lots of ground situate therein, re- to all lands.
spectively, except such as are exempt from taxation by the laws
of said State or of the United States, as the said lands or lots of
ground were enumerated and valued under the last assessment ued.




28                              DIRECT TAX.
and valuation thereof made under the authority of said State or
Territory previous to the first day of January, anno Domini
eighteen hundred and sixty-one; and each and every parcel of
the said lands, according to said valuation, is hereby declared to
Lands  to  be be, by virtue of this act, chargel with the payment of so much
charged with the                    a
tax according to of the whole tax laid and apportioned by said act upon the State
valuation.    or Territory wherein the same is respectively situate, as shall bear
the sante direct proportion to the whole amount of the direct tax
apportioned to said State or Territory as the value of said parcels
of land shall respectively bear to the whole valuation of the real
estate in said State or Territory according to the said assessment
and valuation made under the authority of the same; and in adPenalty.     dition thereto a penalty of fifty per centum  of said tax shall be
charged thereon.
Proclamation de-    SEC. 2. And be it further enacted, That on or before the first
claring the districts in insurrec- day of July next, the President, by his proclamation, shall detion.         dare in what States and parts of States said insurrection exists,
and thereupon the said several lots and parcels of land shall become
charged respectively with their respective portions of said direct
tax, and the same together with a penalty shall be a lien thereon,
without any other or further proceeding whatever.
Ownersmaypay    SEC. 3. And be it furtlber enacted, That it shall be lawful for
tax in sixty days
after the amount the owner or owners of said lots or parcels of land, within sixty
is fixed.     days after the tax commissioners herein named shall have fixed
the amount, to pay the tax thus charged upon the same, respectively, into the Treasury of the United States, or to the commissioners herein appointed, and take a certificate thereof, by virtue
whereof the said lands shall be discharged from said tax.
Title forfeited to    SEC. 4. And be it further enacted, That the title of, in, and to
United States or
in purchasers.   each and every piece or parcel of land upon which said tax has
not been paid as above provided, shall thereupon become forfeited to the United States, and, upon the sale hereinafter provided for, shall vest in the United States or in the purchasers at
such sale, in fee simple, free and discharged from all prior liens,
encumbrances, right, title, and claim whatsoever.
Tax  commis-    SEC. 5. And be it further enacted, That the President of the
siners appointed. United States, by and with the advice and consent of the Senate,
may appoint a board of three tax commissioners for each of said
Salary.      States in which such insurrection exists, with a salary of three
Security.   thousand dollars each per annum, to give security in the sum of'
fifty thousand dollars each, in such form  as the Secretary of the
Treasury shall direct, and to be approved by him, for the faithful
performance of all their duties as such, and to account for and pay
Proviso.     over all moneys and other property coming to their hands: Providel, That said commissioners shall not receive pay under the
provisions of this act until they shall have entered upon the discharge of their ditties.
missmoners enter-   SEC. 6. And be it further enacted, That the said board of tax
ing upon duty.   commissioners shall enter upon the discharge of the duties of their
office whenever the commanding general of the forces of the
United States, entering into any such insurrectionary State or district, shall have established the military authority of the United
States throughout any parish or district or county of the same,
and they shall open one or more offices for the transaction of business.
SEC. 7. And be it further enacted, That the said board of com



DIRECT TAX.                                  29
missioners shall be required, in case the taxes charged upon the Cto give notie  of
said lots and parcels of land shall not be paid as provided for in sale of lands.
the third section of this act, to cause the same to be advertised
for sale in a newspaper published in the town, parish, district, or
county where situate; and if there be no such newspaper published in said county, or if the publisher thereof refuse to publish
the same, then in any other newspaper to be selected by said commissioners in said district, or in the city of Washington, for at
least four weeks, and by posting notices of said sale in three public
places in the town, parish, district, or county within which said
lands are situate, at least four weeks previous to the day of sale;
and at the time and place of sale to cause the samne to be severally
sold to the highest bidder for a sum  not less than the taxes, pen-  Conditions  of
alty, and costs, and ten per centum  per annum  interest on said sale.
tax, pursuant to said notice; and the said commissioners shall, at
said sale, strike off the same severally to the United States at
that sum, unless some person shall bid the same or a larger sum;
who shall, upon paying the purchase money in gold and silver
coin, or in treasury notes of the United States, or in certificates
of indebtedness against the United States, be entitled to receive
from said commissioners their certificate of sale; which said certificate shall be received in all courts and places as prima facie
evidence of the regularity and validity of said sale, and of the title
of said purchaser or purchasers under the same: Provided, That the
owner of said lots of ground, or any loyal person of the United
States, having any valid lien upon or interest in the same, may, at  Land may be
any time, within sixty days after said sale, appear before the said redeemed within
board of tax commissioners in his or her own proper person, and,
if a citizen, upon taking an oath to support the Constitution of the
United States, and paying the amount of said tax and penalty, with
interest thereon from the date of the said proclamation of the Presient mentioned in the second section of this act, at the rate of
fifteen per centum  per annum, together with the expenses of the  Conditions  of
sale and subsequent proceedings to be determined by said com-redemption.
missioners, may redeem said lots of land from said sale; and any
purchaser, under the same, having paid moneys, treasury notes, or
other certificates of indebtedness of' the United States, shall, upon
such redemnption being made, be entitled to have the same, with
thi interest accruing after said sale, returned to him by the said
commissioners, upon surrendering up the certificates of sale: And
provided, furthzer, That if the owner of said lots of ground shall
be a minor, a non-resident alien, or loyal citizen beyond seas, a  Two fearls alperson of unsound mind, or under a legal disability, the guardian, minors, and loyal
trustee, or other person having charge of the person or estate of citizens abroad.
such person may redeem  the same at any time within two years
after the sale thereof in the manner above provided and with like
effect: Anld provided, further, That the certificate of said com-  Certificate  of
missioners shall only be affected as evidence of the regularity and "'Mencesoiers evr
validity of sale by establishing the fact that said property was ity and validity of
not subject to taxes, or that the taxes had been paid previous to
sale, or that the property had been redeemed according to the provisions of this act.
SEC. S. And be itfurther enacted, That at any time within one
year after the said sale by said commissioners any person being
the owner of any lot or parcel of ground at the passage of this
act, who shall, by sufficient evidence, prove to the satisfitction of




30                              DIRECT TAX.
said board of commissioners that he or she, after the passage of
this act, has not taken part in the present insurrection against the
United States, or in any manner aided or abetted the same; and
that, by reason of said insurrection, he or she has been unable to
pay said tax, or to redeem said lands from sale within the time
Commissioners above provided for, the said board of commissioners may allow
may allow  two
years for redemp- him  or her further time to redeem  the same, not exceeding two
tion.         years from  the day of sale; and for this purpose they may take
the testimony of witnesses, and shall reduce the same to writing;
and the United States, or any person claiming an interest in said
lands, may appear and oppose the said application. From their
May appeal to decision the United States or any party in interest may appeal to
district court   tile district court of the United States for said district, which is
hereby authorized to take jurisdiction of the same, as in other
cases involving the equity of redemption. And in case said board
of commissioners should, for any cause, cease to act before the
expiration of one year after said sales, the said district court shall
have original jurisdiction' of the proceeding for redemption, as
herein provided, to take place before the said board of comnmissioners.
Proceedings in    SEC. 9. And be it further enacted, That in cases where the
case of abandonment of land and owners of said lots and parcels of ground have abandoned the
non-payment of same, and have not paid the tax thereon as provided for in the
tax.
third section of this act, nor paid the same, nor redeemed the said
lands from sale as provided for in the seventh section of this act,
and the said board of commissioners shall be satisfied that said
owners have left the same to join the rebel forces or otherwise to
engage in and abet this rebellion, and the same shall have been
struck off to the United States at said sale, the said commissioners
shall, in the name of the United States, enter upon and take posCommissioners session of the same, and may lease the same, together or in parto lease lands.   eels, to any person or persons who are citizens of the United
States, or may have declared on oath their intention to become
such, until the said rebellion and insurrection in said State shall
be put down and the civil authority of the United States established, and until the people of said State shall elect a legislature
and State officers, who shall take an oath to support the Constitution of the United States, to be announced by the proclamation
of the President, and until the first day of March next thereafter,
said leases to be in such form and with such security as shall, in
the judgment of said commissioners, produce to the United States
the greatest revenue.
To make rules    SEC. 10. And be it further enacted, That the said commisand regulations for 
support of families. sioners shall firom  time to time make such temporary rules and
regulations and insert such clauses in said leases as shall be just
and proper to secure proper and reasonable employment and support, at wages or upon shares of the crop of such persons and
families as may be residing upon the said parcels or lots of land
which said rules and regulations are declared to be subject to the
approval of the President.
May sell lands    SEC. 11. And be it further enacted, That the said board of comto officers, soldiers mi,  
sailors, & marines. missioners, under the direction of the President, may be authorized, instead of leasing the said lands vested in the United States,
as above provided, to cause the same, or any portion thereof, to
be subdivided and sold in parcels not to exceed three hundred and
twenty acres to any one purchaser, at public sale, after giving due




DIRECT TAX.                                31
notice thfereof, as upon the sale of other public lands of the United
States, for sixty days, and to issue a certificate therefor; and
that, at any such sale, any loyal citizen of the United States, or
any person who shall have declared on oath his intention to become such, or any person who shall have faithfully served as an
officer, musician, or private soldier or sailor in the army or navy
or marine service of the United States, as a regular or volunteer,
for the term of three months, may become the purchaser; and if  Terms of sale.
upon such sale any person serving in the army or navy or marine
corps shall pay one-fourth part of the purchase money, a certificate shall be given him, and he shall have the term of three years
in which to pay the remainder, either in money or in certificates
of indebtedness from  the United States; and any citizen of the
United States, or any person who shall have declared his intention to become such, being the head of a family, and residing in
the State or district where said lands are situate, and not the
owner of any other lands, may, under such rules as may be established by said board of commissioners, have the right to enter
upon and acquire the rights of pre-emption in such lands as may
be unimproved and vested in the United States, and as may be
selected by said board of commissioners, under the direction of the
President, from time to time, for such purpose.
SEC. 12. And be it further enacted, That the proceeds of said  Disposition of
leases and sales shall be paid into the treasury of the United the proceeds.
States, one-fourth of which shall be paid over to the governor of
said State wherein said lands are situated, or his authorized agent,
when such insurrection shall be put down, and the people shall
elect a legislature and State officers who shall take an oath to
support the Const4ution of the United States, and such fact shall
be proclaimed by the President, for the purpose of reimbursing
the loyal citizens of said State, or for such other purpose as said
State may direct; and one-fourth shall also be paid over to said
State as a fund to aid in the colonization or emigration from said
State of any free person of African descent who may desire to
remove therefrom to Hayti, Liberia, or any other tropical State
or colony.
SEC. 13. And be it further enacted, That in case the records of   Commissioners
assessment and valuation of the lots of land mentioned in the first evidence of value.
section of this act shall be destroyed, concealed, or lost, so as not
to come within the possession of the said boards of commissioners, they shall be authorized to take evidence of the same, or -to
value and assess the same in their own judgment upon such evidence as may appear before them; and no mistake in the valuation of the same, or in the anrount of tax thereon, shall, in any
manner whatever, affect the validity of the sale of the same or of
any of the proceedings preliminary thereto.
SEc. 14. And be it further enacted, That the said tax commis-  Commissioners
sioners shall keep a book or books, in which they shall enter, or to keep ssecord of
cause to be entered, the amount or quota of said direct tax
assessed on each tract or parcel of land; which said amounts shall
be distinctly stated in the advertisement, or notice of sale, together
with a description of the tract to be sold, and an entry shall be  Entry ofsaleand
made in said book, or books, of each tract sold, together with the amount sold for.
name of the purchaser, and the sum for which the same may have
been sold.  A transcript or transcripts of said book or books, duly  Transcript to be
verified by said commissioners, and said books when said commis- of the Treasurry.
9




32                            DIRECT TAX.
sion shall expire, shall be filed in the office of the Secretary of the
Treasury of the United States, and said books and transcripts, and
copies of said books and transcripts, duly certified by the Secretary of the Treasury, shall be evidence in any court of the United
clerk's salary.  States.  The said commissioners may employ a clerk, whose compensation shall be twelve hundred dollars per annum.
SEC. 15. And be it further enacted, That the thirteenth section
of the act of August fifth, eighteen hundred and sixty-one; entitled "An act to provide increased reventie from imports to pay
interest on the public debt, and for other purposes," shall be so
construed as not to exempt from taxation property above the
value of five hundred dollars, but to exempt from taxation propt$500 exempt from erty of the value of five hundred dollars, or less, owned by individuals, notwithstanding the provisions of said act.
SEC. 16. And be it further enacted, That this act shall take
effect from and after its passage.
Approved June 7, 1862.




INDEX OF DIRECT TAX BILL
NOTE. —For modifications of so much of the act of August 5, 1861, as relates to the tariff,
see the tariff act of 1862.
A                                          C
PAGE                                        PAGB
Ad valorem duties on imports,.     4 California, direct tax apportioned to,     7
Administrator, (see Executor.)              Cape of Good Hope, additional duties on
Alabama, direct tax apportioned to,      7   imports in foreign vessels from beyond,  4
Allowance, (see Drawback.)                  Clerk of the court, compensation of,     19
Appeals from valuation, made in cases of    Clerks to assessors, how appointed,     12
fraud, not allowed,.10                       Penalty for acting without taking the
Assessors to hear and determine,   12    oath,.                                13
Arkansas, direct tax apportioned to,.  7    Duty of,                             13
Assessors for assessing, &c., for each dis-  Clerk to commissioners of taxes in States
trict to be appointed,..         8   in insurrection, to be appointed,      32
When to be appointed and qualifica-         Salary,                             32
tions of,.  8 Collection districts for assessing, &c., States
To make list in cases of refusal or       and Territories to be divided into conneglect,....          9   venient,...  8
Assessors to devise form of lists,      11 Collectors for collecting, &c., to be apTo give notice of the completion of       pointed,                               8
lists for examination,.         11      To give bonds and surety, and when
To hear and determine appeals,      12        filed,                             8
To submit proceedings of assistants,   12   To receive lists,..         15
To revise lists made by the assist-         To be charged with taxes receipted
ants,                             12  for,.20
Board of, how constituted,.       12      Delinquent, proceeding respecting,. 20
Board of, to appoint clerks,        12      Delinquent, property may be seized
Penalty  for not attending general            and sold,.21
meeting of the board,.       13      Duty of, in relation to collection of taxes,22
Penalty for failing to furnish lists,  13   Compensation of,...   22, 23
May be exonerated,..       13      To give bond,.                23
Board of, to make out equalization          To collect income tax,.      24
and apportionment,..       13      To commit to prison persons refusing
Board of, to revise and adjust lists,   13    to testify,.      24
Board of, to apportion tax,.    14      Not to be appointed where States asTo make their lists to conform to the         sume payment of taxes, e. 26
apportionment of the board of as-         To collect taxes, to prosecute and resessors,.14                               cover all penalties and forfeitures,   26
Pay of,..                   14      Real estate of, liable for debts due
To make out list of transfers of real         United States,.         26
estate,..               21      In case of sickness, deputy may act,   27
Not to be appointed when States as-         In case of death, oldest deputy to act, 27
sume payment of tax,.         26 Collectors to give bonds before receiving
Assessments of direct taxes on real estate,   lists,.                               15
provisions concerning,... 8, 27      To appoint deputies, &c...   16
Assistant assessors, for assessing, &c., to     To advertise time when tax is due,    16
be appointed,.8                              To demand tax at dwellings,         16
To make two lists of assessments,. 11    To distrain in case tax is not paid,  16
Pay of,...          14      To give deeds for real estate sold,    18




34                      INDEX OF DIRECT TAX BILL.
PAGE                                        PAGE
Collectors to deposit list of property sold  Distraint, duty of officer in case of,  ~.   1
with clerk of the court,..      19  District of Columbia, direct tax apportionTo transmit monthly statement of          ed to,                                 8
collections,.                19  Drawback allowed on imports exported,.  5
Colorado, direct tax apportioned to,     8 Duties, ad valorem, on imports,.      4
Commissioner of taxes, office created,.    26  On bonded goods, time payable,       5
Authority and duty,..       27       Specific, on imports,..   -    3
Salary,...            27
Commissioners of t.xes, to be appointed in                      F
States or parts of States in insurrection, 28
Salary,..28  Florida, direct tax apportioned to,.                 7
Security to be given,..     28  Foreign vessels, additional duties on imTime of entering upon their duties,   28    ports in,..  4
To give notice of the sale of lands in  Forfeitures and penalties for assessors and
States or parts of States in inslur-    assistant assessors acting without taking
rection,..29 oath,...
May allow two years for redemption          To be prosecuted and collected by
of lands in insurrectionary districts, 30   collector,.             26
May lease lands,..         30
To make provision for the support of                       G
families,..30
May sell lands instead of leasing,  30  Georgia, direct tax apportioned to,.    7
To take evidence of the value of land, 31
To keep record of taxes assessed,  31                       I
May appoint a clerk,..        32
Connecticut, direct tax apportioned to,  6 Illinois, direct tax apportioned to,.   7
Imports, specific duties on,..     3
Imports, ad valorem duties on,.  4
D                       Imports in foreign vessels, additional duty
on.                                   4
Dakota, direct tax apportioned to,.     8  Imports re-exported, allowance of drawDeduction allowed to States for collecting    back on..                      5
and paying direct tax,..     25 Income tax, amount to be levied,.   22
To what to apply,..          26  Income, how estimated,.                23
Deeds for real estate sold to be given by   Income tax, when payable,               24
collector,....         18      Proceedings in cases of failure to
Delaware, direct tax apportioned to,     6        pay,...           24
Depositaries to be selected by Secretary   Indiana, direct tax apportioned to,       7
of the Treasury,.              23  Iowa, direct tax apportioned to.  7
To be disbursing agents,.       23
Depository, (see Depositary.)
Deputy collectors to be appointed by col-                       K
lectors,..16
Authority of,...          16  Kansas, direct tax apportioned to,       7
To act in cases of sickness or death    Kentucky, direct tax apportioned to,     7
of collectors,..         27
Direct tax, amount laid, and how apportioned,..6                                        L
Amounts apportioned to several
States and Territories and District  Lands in insurrectionary districts to be
of Columbia,.                  6    charged with direct taxes,..     27
States and Territories, &c., to be          To be valued according to last State
divided into convenient collection          valuation,..        27
districts,..8                    To be charged with taxes according
Any State or Territory may form              to valuation,.      28
one collection district,          8      Owners of, may pay tax in sixty days
Assessors and collectors to be ap-            after amount is fixed,..    28
pointed for each district,        8      To be forfeited to the United States
When to be appointed, and qualifi.           for non-payment of tax,.      28
cations of,.          8       In insurrectionary districts, commisCollectors to give bonds before en-           sioners to give notice of sale,  29
tering on duties,..        8      May be redeemed within sixty days, 29
Amount and sureties of, and where           Abandoned proceedings for the payfiled,...                      8         ment of taxes on,.              30
Bonds may be increased,.       8       Terms of the sale of,..       31
To be charged in insurrectionary           Disposition of the proceeds of the sale
districts to all lands,.      27    of,..31
Owners of lands may pay in sixty           Commissioners may take evidence of
days after amount is fixed,      28        the value of,..            31
Distraint to be made when tax is not paid,  16  Lien for two years upon lands, &c.,  15




INDEX OF DIRECT TAX BILL.                                   35
PAGE                                         PAGQ
Lists to be made out by property owners,   9  President, by proclamation, shall declare
Assistant assessors to make, in case       the States and parts of States in insurof refusal or neglect,.9  rection,.                                           28
How to be made in cases of fraud,    10  Proclamation, President by, shall declare
To be furnished when required,       10   the States and parts of States in insurOf property of absent owners, how to    rection,.. 28
be made,...             10  Property exempt from assessment, amount
Of property in other districts, how to     of,.                    9
be made,                           11  Property, owners to furnish listupon reWhen to be made,..          11    quest,                                   9
When  completed for examination,'   May be returned after distraint,      16
notice to be given,... 11    To be sold when tax is not paid,. 17
Of assistants to be revised by asses-         Exempt from distraint,..   17
sors,. 12       Personal, of delinquent collectors to
Penalty for assessors failing to furnish,  13   be seized,.                     20
Board of assessors to revise and adjust,  13
Contents of,.14
Time for the delivery to collectors,  14                      R
For purposes of internal revenue, persons to make list of goods, &c.,       Real estate, valuation to be made.     9
liable to duty,.9                         When to be sold for taxes,.       17
Louisiana, direct tax apportioned to,     7       Time for redemption,..          17
Of delinquent collectors may be sold,  21
Assessors to make lists of the transfers
of,..21
Maine, direct tax apportioned to,.        May be levied on for income tax,.   24
Maryland, direct tax apportioned to,       7  Redemption of real estate, time for in case
Massachusetts, direct tax apportioned to,   6    of sale,                               17
Michigan, direct tax apportioned to,       7      Non-residents to have two years,      19
Minnesota, direct tax apportioned to,            Of lands in insurrectionary districts
Missouri, direct tax apportioned to,       7        may be redeemed within sixty days,  29
Mississi    rect tax apportioned to,       7  Rhode Island, direct tax apportioned to,   6
N                                      *    S
Nebraska, direct tax apportioned to,       7  South Carolina, direct tax apportioned to,   7
Nevada, direct tax apportioned to,.    8  Specific duties on imports,..      3
New Hampshire, direct tax apportioned to,   6
New  Jersey, direct tax apportioned to,   6
New Mexico, direct tax apportioned to,   7                         T
New York, direct tax apportioned to,       6
Non-residents, tax of, how to be collected,  18  Taxes, collector to make monthly stateTo have two years to redeem property       ments of collection of,..       19
sold,                              19      Collector to be charged with amounts,  20
North Carolina, direct tax apportioned to,   7    Commissioner of office created,       26
Commissioner's salary,.. 27
0                            Commissioner's authority and duty,    27
Tax, income, how levied and per cent.,. 22
Oath of assessors and assistant assessors         When payable,                         24
of direct taxes,.8  Tax, (see Duties.)
Certificate of,.             Taxes, direct, to be charged to all lands in
Penalty for acting without,           8    insurrectionary districts,... 27
Ohio, direct tax apportioned to,                  Commissioners of, to be appointed in
Oreon, direct tax apportioned to,          7        States, or parts of States, in insurOregon, direct tax apportioned to,... 2
rection,.28
Commissioners of, time to enter upon
]P                             their duty,....          28
On abandoned land in insurrectionary
Penalty for delivering or disclosing fraud-         districts, proceedings for the payulent list,..... 10          ment of,..
For neglect of duty by assessors, &c.,  11    Assessed, commissioners  to  keep
For clerks acting without taking oath,  13      record of,                         31
For assessors failing to attend general       A lien for two years upon lands, &c.,  15
meetings of the board,...     8      Time when due to be advertised,. 16
For assessors failing to furnish lists,  13   To be demanded at the dwelling,     #16
For failing to deliver lists to collectors,  14  Of non-residents how to be collected,  18
For taking a false oath,..    22  Taxation, inequalities to be reported to
For refusing to testify as to income,  24    Congress.                             14
Pennsylvania, direct tax apportioned to,  6  Tennessee, direct tax apportioned to,.   7




36                      INDEX  OF DIRECT TAX  BILL.
PAGE                                       PAGE
Texas, direct tax apportioned to,       7 Valuations may be re-examined and equalTreasury, Secretary of, to make rules and    ized,.12
regulations,..                        By board of assessors to be final,  13
May exonerate assessors,           13      Relative, not to be changed,        13
To notify collectors the time to col-  Varnish, amount of duty on,.      71
lect taxes,...           22 Vermont, direct tax apportioned to,. 
To select depositaries,.          23 Virginia, direct tax apportioned to,      7
U
Utah, direct tax apportioned to,.      7
d  Washington, direct tax apportioned to,.  7
Warehouse, fire-proof, erected by a distilV                         ler, may be declared a bonded warehouse,.                             51
Valuations, how to be determined,.. 12 Wisconsin, direct tax apportioned to,.    7