with an addition of 25 per centum thereto: Provided, also, That merchandise upon which duties have 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 centum of said duties to be retained by the government.

SEC. 6. And be it further enacted, That the act 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," approved March 2d, 1861, be, and the same is hereby amended as follows, that is to say:

First. In section six, article 1st, 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, collected and paid on Brandy, Spirits and all other 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 the strength of first proof."

Third.-Section twelve, article first, after the words "eighteen cents," where they first occur, insert "or less."

Fourth.-Section thirteen, article second, after the word "manufacturer," insert "except Hosiery."

Fifth. In the same section, article third, strike out "Wool" wherever it occurs, and insert in each place "Worsted."

Sixth-In section fourteen, article first, after the words "ten per centum" insert "ad valorem."

Seventh-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."

Eighth. In section twenty-two, strike out the words "Unwrought Clay, $3 per ton."

Ninth. In section nineteen, strike out "compositions of glass or paste, not set, intended for use by jewellers."

Tenth. In section twenty-two, strike out "compositions of glass or paste, when set."

Eleventh. In section twenty-three, article Sheathing Metal, strike out "yard" and insert "foot."

In section seven, clause fifth, the words "on Screws, 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.

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 hereby repealed; Provided, That the existing laws shall extend 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.

SEC. 8. And be it further enacted, That a direct tax of twenty 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:*

SEC. 9. And be it further enacted, That, for the purpose of assessing the above tax and collecting the same, 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 of the Senate, to appoint an assessor and a collector for each such district, who shall be 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 district: And provided further, That the appointment of said 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.

SEC. 10. And be it further enacted, That before any such collector shall enter upon the duties of his office he shall execute a bond for such amount as shall be prescribed by the Secretary of the Treasury, with sureties to be approved as sufficient by the 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.

SEC. 11. And be it further enacted, That each of the assessors shall divide his district into a convenient number of assessment districts, within each of which he shall appoint one respectable freeholder to be an assist

*The apportionment by States is here thrown into tabular form for greater convenience of reference.

ant assessor; and each assessor and assistant 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 administer the same,) the following oath or affirmation, to wit: "I, A. B., do swear, or affirm, [as 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." 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 assessor acting in the said office without having taken the said oath or affirmation shall forfeit and pay one 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; 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 Treasury shall establish regulations 'suitable and necessary for carrying this act into effect; which regulations shall be binding on each assessor and his assistants in the performance of the duties enjoined by or under this act, and shall also frame instructions for the said assessors and their assistants; pursuant to which instructions 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 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 laid by this act shall be assessed and laid on the value of all lands and lots of ground, with their improvements and dwelling-houses, 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 valuation, and from the direct tax aforesaid: And provided further, That in making such assessments 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 assistant assessors shall, immediately after being required as aforesaid by 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 far 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, possessing or having the care or management of property liable to a direct tax as aforesaid, shall not be prepared to exhibit a 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 officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person.

SEC. 16. And be it further enacted, That if any such person shall 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 enumeration required by this act shall, in all such cases, be made, as aforesaid, upon lists according to the form above described, to be made out by the assessors and assistant assessors respectively, which list 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 and upon all and singular the premises respectively; and from the valuation and enumeration so made there shall be no appeal.

SEC. 17. And be it further enacted, That in case any person 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.

SEC. 18. And be it further enacted, That if any person, on being notified or required as aforesaid, shall refuse or neglect to 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.

SEC. 19. And be it further enacted, That whenever there shall 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 for 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 be taken and reputed as good and sufficient lists of such property, under and for the purposes of this act.

SEC. 20. And be it further enacted, That the owners, possessors or persons having the care or management of lands, lots of ground, buildings and dwelling-houses, not lying or being within the assessment 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 taxation lie or be is therein distinctly stated,) at the time and in 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 every 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 shall be taken with reference to the day fixed for that purpose by 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 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 assessor, the amount of direct tax payable by each person on such objects under the State laws imposing direct taxes; and the second list shall exhibit, in alphabetical order, the names of all persons, residing out of the collection 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 lists shall be devised and prescribed by the assessor, and lists taken according to such form shall be made out by the assistant assessors and delivered to the assessors 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 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 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.