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alcohol to be withdrawn, with two good and sufficient sureties, who shall not be officers of the institution making application; said bond and sureties to be approved by the commissioner of internal revenue; and conditioned that the whole quantity of alcohol so withdrawn from bond shall be used for the purpose above specified and for no other, and that the curators shall comply with such other requirements and regulations as the Secretary of the Treasury may prescribe. And if any alcohol so obtained shall be used by any curator or other officer of said institution for any purpose other than that above specified, then the said curators, officers or sureties, shall pay the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto.

Conditions of

bond.

Penalty for

ditions of bond.

violation of con

No. 20.- FEBRUARY 25, 1867.

Stat. at Large,

[No. 28.] A Resolution to provide for the Ascertainment and Apportionment of the proper Vol. XIV. p. 568. Quota of the direct Tax of eighteen hundred and sixty-one to the State of West Virginia, and for other Purposes.

Quota of direct Resolved, &c. That in ascertaining the quota of the State of West Vir- tax of West Virginia of the direct tax imposed by the act of August fifth, eighteen hun- ginia, how to be dred and sixty-one, the Secretary of the Treasury is authorized and direct- ascertained. 1861, ch. 45, § 8. ed to charge the said State with such proportion of the said tax apportioned to the State of Virginia as the value of the real estate of the counties now composing the State of West Virginia, including Berkeley and Jefferson, bears to the value of all the real estate of the then State of Virginia, as ascertained by the assessment for State taxation of the real estate of the said State of Virginia in the year eighteen hundred and sixty, giving credit to the State of West Virginia for such part of its proportion so ascertained as has been already paid.

West Virginia SEC. 2. That the State of West Virginia is hereby made liable to all to have same the duties in relation to said direct tax which are imposed by law upon, duties and privand is entitled to all the privileges in the same relation which are by law ileges as other loyal States. allowed to other loyal States: Provided, That no liability or burden what- Proviso. soever is hereby imposed or shall be imposed by said State, arising in any way out of said tax, upon lands included within the present limits of the counties of Berkeley and Jefferson, or upon the inhabitants as such, for the time being, within said limits, except upon terms accepted by a majority vote of legal voters resident within said limits.

Tax in Berke

ley and Jefferson

Taxes illegally

SEC. 3. That the board of direct-tax commissioners for the State of Virginia shall have and continue to have the same authority to assess and counties. collect the before-mentioned direct tax in the counties of Berkeley and Jefferson as if those counties still formed a part of the State of Virginia. SEC. 4. That the Secretary of the Treasury shall be authorized to refund to persons from whom money has been received without warrant of collected to be law, as in payment of dues under the direct-tax laws, the sums so illegally collected; such refunding to be ordered on the presentation, in each case, of satisfactory evidence of the illegal collection.

refunded.

Collection of

SEC. 5. That the Secretary of the Treasury is hereby authorized and direct tax in directed to suspend the further collection within the State of West Vir- West Virginia to ginia of any part of the direct tax imposed by the act of August five, until, &c. unbe suspended eighteen hundred and sixty-one, until the first day of June next, unless less, &c. the claims of the said State against the United States are sooner adjusted,

Repeal of 1865,

SEC. 6. That section two of an act entitled "An act further to amend ch. 87, § 2. an act entitled 'An act for the collection of direct taxes in the insurrectionary States within the United States, and for other purposes,' approved June seven, eighteen hundred and sixty-two," approved March third, Effect of cereighteen hundred and sixty-five, be, and the same is hereby, repealed, and tificates of sale certificates of sale shall be received in all courts and places as prima facie under tax law.

1862, ch. 98.

Stat. at Large, Vol. XIV. p. 440.

No assessor or collector entitled to any part of salary, unless confirmed by the Senate, except, &c.

Witnesses not

evidence of the regularity and validity of said sale and of the title of purchaser or purchasers under the same, as provided in section seven of an act entitled "An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes," approved June seven, eighteen hundred and sixty-two.

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CHAP. CLXVI. - An Act making Appropriations for the legislative, executive, and judicial Expenses of the Government for the Year ending the thirtieth of June, eighteen hundred and sixty-eight, and for other Purposes.

Be it enacted, &c. **** Provided, That no assessor or collector shall be entitled to any portion of the salary pertaining to the office unless such assessor shall have been confirmed by the Senate, except in cases of commissions to fill vacancies which may have happened by death or resignation during the recess of the Senate. *****

SEC. 2. That the proviso contained in the third section of chapter two to be excluded hundred and ten of the act of July second, eighteen hundred and sixtyfour, shall be construed to embrace all suits to which the United States 1864, ch. 210, § 3. shall be a party in the court of claims, either plaintiff or defendant.

on account of color.

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Stat. at Large, CHAP. CLXIX. Vol. XIV. p. 471.

Assessments,

in March and

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- An Act to amend existing Laws relating to Internal Revenue, and for other Purposes.

Be it enacted, &c. That all acts in relation to the assessment, return, returns, &c. now collection, and payment of the income tax, special tax, and other annual required to be made in May taxes now by law required to be performed in the month of May, shall and June, here- hereafter be performed on the corresponding days in the month of March, after to be made in each year; all acts required to be performed in the month of June, in relation to the collection, return, and payment of said taxes, shall hereafter be performed on the corresponding days of the month of April of each year: Provided, That on and after the first day of September, Tax on cotton. eighteen hundred and sixty-seven, a tax of two and one-half cents per pound only shall be levied, collected and paid on any cotton produced within the United States.

April.

Special tax on' certain trades.

In suits under

laws, district at

SEC. 2. That apothecaries, butchers, confectioners, and plumbers, and gas-fitters, whose annual sales exceed twenty-five thousand dollars, shall pay, in addition to the special tax now required by law, one dollar for every thousand dollars in excess of said twenty-five thousand dollars; and the taxes on such excess shall be assessed and paid in the manner provided in the case of wholesale dealers.

SEC. 3. That in all suits or proceedings arising under the internal revinternal revenue enue laws, to which the United States is party, and in all suits or proceedtorneys to report ings against a collector or other officer of the internal revenue, wherein to commissioner. a district attorney shall appear for the purpose of prosecuting or defend

ing, it shall be the duty of said attorney, instead of reporting to the solicitor of the treasury, immediately at the end of every term of the court in which said suit or proceeding is or shall be instituted, to forward to the Full reports to commissioner of internal revenue, a full and particular statement of the be made, and condition of all such suits or proceedings appearing upon the docket of commissioner to establish rules, said court: Provided, That upon the institution of any such suit or proceeding it shall be the duty of said attorney to report to said commissioner the full particulars relating to such suit or proceeding; and it shall be the duty of the commissioner of internal revenue, (with the approval of the Secretary of the Treasury,) to establish such rules and regulations, not inconsistent with law, for the observance of revenue officers, district attorneys and marshals, respecting suits arising under the internal revenue

&c.

laws, in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States under such laws.

ternal revenue

same on certain

SEC. 4. That the commissioner of internal revenue shall have charge Commissioner of all real estate which has been or shall be assigned, set off, or conveyed, of real estate to have charge by purchase or otherwise, to the United States, in payment of debts aris- transferred to ing under the laws relating to internal revenue, and of all trusts created U. S. under infor the use of the United States, in payment of such debts due them; and, laws. with the approval of the Secretary of the Treasury, may sell and dispose May sell the of, at public vendue, upon not less than twenty days' notice, lands assigned conditions, and or set off to the United States in payment of such debts, or vested in them in certain cases by mortgage or other security, for the payment of such debts; and in cases release to debtor. where real estate has already become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the commissioner of internal revenue, with the approval of the Secretary of the Treasury, to release by deed, or otherwise convey, such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives.

ant in cases

duties shall sell

SEC. 5. That if the manufacturer of any article upon which a tax is Duty of asrequired to be paid by means of a stamp shall have sold or removed for sessor or assistsale any such articles without the use of the proper stamp, in addition to where manufacthe penalties now imposed by law for such sale or removal, it shall be the turers of articles duty of the proper assessor or assistant assessor, within a period of not subject to stamp more than two years after such removal or sale, upon such information as or remove the he can obtain, to estimate the amount of the tax which has been omitted same without to be paid, and to make an assessment therefor, and certify the same to the stamp. collector; and the subsequent proceedings for collection shall be in all respects like those for the collection of taxes upon manufactures and productions.

assistant assess

SEC. 6. That it shall be lawful for the commissioner of internal rev- Commissioner enue, whenever he shall deem it expedient, to designate one or more of may designate the assistant assessors in any collection district to make assessments in any ors for making part of such collection district for all such taxes as may be due upon any special assessspecified objects of taxation, and in such case it shall be the duty of the ments. other assistant assessors of such collection district to report to the assistant assessor thus specially designated all matters which may come to their knowledge relative to any assessments to be made by him: Provided, Proviso when That whenever two or more districts or parts of districts are embraced two or more diswithin one county it may be lawful for such assistant assessor or assessors county. to make assessment anywhere within such county upon such specified objects of taxation as he may be by said commissioner required: Provided, further, That such assessment shall be returned to the assessor of the district in which such taxes are payable.

tricts in one

tections.

SEC. 7. That the commissioner of internal revenue, with the approval Provision for of the Secretary of the Treasury, is hereby authorized to pay such sums, payment of denot exceeding in the aggregate the amount appropriated therefor, as may in his judgment be deemed necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same in cases where such expenses are not otherwise provided for by law. And for this purpose there is hereby appropriated one hundred thousand dollars, or so much thereof as may be necessary, out of any money in the treasury not otherwise appropriated. SEC. 8. That hereafter for any failure to pay any internal revenue tax Penalty for at the time and in the manner required by law, where such failure creates tax at time and a liability to pay a penalty of ten per centum additional upon the amount in manner re90 quired by law.

Appropriation

therefor.

failure to pay

Amendments of act of 1864.

Of § 22.

Of § 24.

Of § 40.

exercising trade

tax.

of tax so due and unpaid, the person or persons so failing or neglecting to pay said tax, instead of ten per centum as aforesaid, shall pay a penalty of five per centum, together with interest at the rate of one per centum per month upon said tax from the time the same became due, but no interest for any fraction of a month shall be demanded.

SEC. 9. That the act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, as subsequently amended, be, and the same is hereby, amended as follows, viz: That section twenty-two be amended by striking out, after the words, "assistant assessor," and before the word "actually," the words "four dollars for every day," and inserting in lieu thereof the words "five dollars for every day;" and, further, by striking out the following words: "And assistant assessors may be allowed, in the settlement of their accounts, such sum as the commissioner of internal revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such office rent shall be allowed or paid until it shall have been verified in such manner as the commissioner of internal revenue may require, and shall have been audited and approved by the proper officers of the Treasury Department; and assistant assessors, when employed outside of the town in which they reside, in addition to the compensation which they are now allowed by law, shall, during such time so employed, receive one dollar per day." This amendment shall take effect upon compensation for the month of March, eighteen hundred and sixtyseven, and thereafter.

That section twenty-four be amended by inserting in the proviso to said section, after the word "spirits," wherever it occurs, the words "or other articles."

That section forty be amended by striking out the following words: "That in case a collector shall die, resign, or be removed," and inserting in lieu the following: "That in case of a vacancy occurring in the office of collector by reason of death, or any other cause."

Of § 73. That section seventy-three be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That any Penalty for person who shall exercise or carry on any trade, business, or profession, without paying or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which a special tax is imposed by law, without payment thereof, as in that behalf required, shall, for every such offence, besides being liable to the payment of the tax, be subject to a fine or penalty of not less than ten nor more than five hundred dollars. And if such person shall be a manufacturer of tobacco, snuff, or cigars, or a wholesale or retail dealer in liquor, he shall be further liable to imprisonment for a term not less than sixty days and not exceeding two years.

Of § 79.

Of § 90.

Of § 94.

That section seventy-nine be amended as follows: In paragraph four, by striking out the following words: "In quantities of more than three gallons at one and the same time to the same purchaser, or." In paragraph five, by striking out the following words: "In quantities of three gallons or less." In paragraph thirty-one, by adding thereto the following: "Provided, That no special tax shall be required of any person for the manufacture of butter or cheese." In paragraph thirty-two, by inserting after the word "garden" and before the word "who," the words "or travelling on foot and peddling fruits, vegetables, pies, cakes, and confectionery."

That section ninety be amended by inserting after the word "cigars," and before the first proviso in said section, the words "and all proceedings relating to forfeiture and sale of distilled spirits shall apply to tobacco, snuff, and cigars."

That section ninety-four be amended as follows:

By striking out in the paragraph relating to gas, the words "and until the thirtieth day of April, 1867."

[By striking out] the paragraphs relating to "sugar and sugar refiners," and inserting in lieu thereof the words:

"On all sugars produced from the sugar cane, and not from sorghum Tax on sugars. or imphee, other than those produced by the refiner, a tax of one cent per pound;

Tax on refined

"On refined sugars, and on the products of sugar refineries, not including syrup or molasses, a tax of two per centum ad valorem: Provided, sugars. That every person shall be regarded as á sugar refiner, and pay the taxes required by law, whose business it is to advance the quality and value of sugar by melting and recrystalization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall by boiling or other process extract sugar from or advance the quality or value of molasses, concentrated molasses, or melado.

Also, in the paragraph relating to wood screws, by striking out the word 66 ten" and inserting "five;"

Also, by striking out the paragraph relating to "gunpowder," and inserting in lieu thereof the following:

"On gunpowder, canister powder, five cents per pound; sporting powder in kegs, one cent per pound; blasting powder in kegs or casks, onehalf cent per pound."

Also, by striking out all from the words "cigarettes or small cigars," in the first paragraph relating to cigars, down to and including the words "twenty per centum ad valorem on the market value thereof," in the last paragraph relating to cigars, and inserting in lieu thereof the following:

"On cigarettes, cigars, and cheroots of all descriptions, made of tobacco or any substitute therefor, five dollars per thousand."

That section ninety-four be further amended so that in lieu of the taxes now provided by law upon the goods, wares, and merchandise hereinafter mentioned, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, or removed for consumption or use, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be assessed, collected, and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to

say:

On boots and shoes, made wholly or in part of India-rubber, two per centum ad valorem ;

On hats, caps, bonnets, and hoods of all descriptions, two per centum ad valorem ;

On hoop-skirts, two per centum ad valorem ;

On leather of all descriptions, and goat, deer, calf, kid, sheep, horse, hog, and dog skins, tanned or partially tanned, curried, finished, or in the rough, two and one-half per centum ad valorem.

On manufactures exclusively of glass, other than window glass, three per centum ad valorem.

On manufactures of wool, or of which wool is the chief component material, or the component material of chief value, two and a half per centum ad valorem.

That section ninety-four be amended by adding to the end of said section the following words: But no tax shall be imposed upon the redy [e]ing or reprinting of cloths or other articles.

That section ninety-six be amended by inserting after the words “and also all goods, wares, and merchandise, and articles," and before the words "made or manufactured from materials," the words "not specially named and taxed, and which are."

That section one hundred and three be amended by striking out the word "three" where it occurs in the second proviso and inserting the words "two and a half," and by striking out the words "until the thirtieth day of April, eighteen hundred and sixty-seven.”

On screws.

Gun, sporting and blasting powder.

On cigars and cigarettes.

Boots and

shoes.

Hats, caps, bonnets, and hoods.

Hoop-skirts.
Leather.

Glass manufactures.

Manufactures

of wool.

Amendment

of § 96.

Of § 103.

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