Cornell University Library KF6276.521.A2 1862 The U. S. tax bill :or rates of internal 3 1924 017 916 267 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924017916267 AMENDMENT TO THE U. S. TAX BILL. * Sec. 25. And be it further enacted, That the ninety-third sec- tion of the act entitled " An act to provide internal reveaue to support the government and pay interest on the public debt," approved July 1st, 1862, be so amended that no instrument, docu- ment, 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 : 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, ex- cept so much thereof as relates to the appointment of a commis- sioner 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. * Soe U. S. Tariff Act of July, 1S62. THE U. S. TAX BILL; BATES OF INTERNAL DUTIES PAYABLE ON INCOMES, LEGACIES, MANUFACTURES, LEGAL & COMMERCIAL DOCUMENTS, LIQUORS, PATENT MEDICINES, TRADES, PROFESSIONS, PASSENGERS, DIVIDENDS, ETC., ON AND AFTEB THE FIRST JDATSr OF A.TJC3-TJST, 1862. TOGETHER WITH THE SAME ALPHABETICALLY ARRANGED, AND THE TAX BILL OF AUGUST 5th, 1861. NEW-YORK: HENRY ANSTICE & CO., STATIONERS, 25 Nassau Street, coknee op Cedak. (Opposite the Bank of Commerce.) 1862. Entered according to Act of Congress, in the year 1862, By HENRY ANSTICE & CO., In the Clerk's Office of the District Court of the United States, for the-Southern District of New-York. CONTENTS. > — •-»♦>-» — * PAGE. U. S. Tax Bill of 1862, alphabetically arranged 5 U. S. Tax Bill of 1862, as approved June, 1862 19 U. S. Tax Bill of August 5th, 1861 82 HENEY ANSTICE & CO., 25 !N~assan-Street, corner of Cedar, (OPPOSITE THE BANK OP COMMERCE), NEW-YORK, FIRST CLASS ACCOUNT BOOK MANUFACTURERS, Stationers and Paper Dealers. PRINTING AND LITHOGRAPHING in all their varied branches. SPECIAL ATTENTION GIVEN TO ORDERS FROM MERCHANTS' COUNTING ROOMS, BANKS, AND Public Institutions. LEGAL CAP, CONGRESS LETTER AND COMMERCIAL NOTE PAPER, Direct from the Mills. ENGRAVED CHECK BOOKS, IN COLORS, ON THE CITY BANKS, Constantly on hand and made to order. HANDSOMELY ENGRAVED AND PRINTED NOTE AND LETTER HEADINGS, BILL HEADS, CARDS, &c. DE LA RUE & CO'S LONDON VEGETABLE PARCHMENT, An entire new article, for engrossing permanent documents. H. A. & Co. Publish U. S. Tariff of 1862. 8vo., cloth. U. S. Tax Bills of 1862 and 1861. 8vo., cloth. U. S. Prize Eules adopted by the U. S. Court, 1861. Insurance Laws of the State of N. Y. Price 25 cents. Lawyers' Common Place Book. Demy 4to. 2d edition. Law Diary, 1863. Cap 8vo. and Long 4to. Cloth. Tables of Interest at 6 and 7 Per Cent. 4th ed. Price 75 cts. UNITED STATES TAX BILL OF 1862, ALPHABETICALLY ARRANGED. Sec. 75 110 75 88 75 75 110 110 50 75 64 110 75 75 75 110 75 75 G4 110 110 75 Accordeons Adhesive plaster salve (see medicines.) Adzes Advertisements in newspa- pers, periodicals, &e.... Advertisements, all receipts for, to the amount of $1,000 Advertisements by newspa pers, when circulation is not over 2,000 Adamantine candles (see Candles.) Agates Agreement for letting a house, &c. (see lease.) Agreement or contract, every sheet or piece of paper on which written, stamp duty Ale per barrel of 31 gal- lons (fractional parts to pay in proportion) Allspice, ground let Alleys, bowling (see bowl ing alleys . ) Alteratives (see medicines) Amethysts Ammunition (see gunpow der.) Animal oil 2 ct( Anodynes (see medicines) Anthracite coal 3.} cts Arms, fire Apothecary's license Appraisement of value or damage, stamp duty Aromatic snuff (see medi- cines.) Artificial flowers and feath- ers lax. 3 Bet f)Ot B«t free free fUt 5 cts $1 Bib 3 Bet f.gal Bton 3 Bet $10 5 cts 3 Bet Sec. Tax. 75 A.sses' skin or parchment. 3 Jet 64 Auctioneer's license $20 76 Auction sales of merchan- dize 1-10 of lf,ot 75 Augers 3 B ct 75 Awls 3B«t 75 Axes 3Bot 110 Badger's cod liver oil (see medicines.) 75 Bags of all kinds 3 B ct 75 Balls 3B ct 110 Balm of a thousand flow- ers (see medicines.) 110 Balm of life (see medi- cines.) 110 Balsam of liverwort (see medicines.) 110 Balsam pectoral (see medi- cines.) 110 Balsam, pulmonary (see medicines.) 110 Balsam of wild cherry (see medicines.) 75 Band iron (see iron . ) 64 Banker's license $100 82 Bank dividends 3 B ot 75 Bar iron (see iron.) 75 Barytes, sulphate of 10 cts per 100 lbs 75 Baskets 3 B ct 75 Bayonets 3 B ct 75 Beads 3 B ct 50 Beer, per barrel of 31 gal- lons (fractional parts to pay proportionately).. 75 Bend leather 1 J cts B lb 75 Beds of feathers, &c 3 B ct 75 Bellows 3 B ot 75 Belts 3 Bet 75 Bed spreads 3 B ct 75 Bells 3 B ct 75 Benzine 10 cts Bg«l Sac. 110 110 75 75 110 110 110 110 110 75 Bi-earbonate of soda, per lb Bills of exchange, in land 5 cts to Bills of lading to a foreign port Binders' board Bitts, carpenters Bitters, Hostetter's (see medicines ) Bitlers, oxygenated (see medicines.) Bitters, Richardson's (see medicines.) Bitters, sherry wine (see medicines.) Bitiers, all other (see medi- cines ) 75JBilliard tables 77 " " kept for hire 75 1 Bituminous coal 3J cts 75 Blankets of all kinds 75 Bodkins 75 Bolts 75! Bills of exchange, ior- | eign 3 cts 110 Bond to accompany a | mortgage (see morlgage) 110 Bond, power to transfer, stamp duty 110 Bond (see law). stamp duty 110 Bond, not otherwise provi- ded for stamp duty Bond, broker's memoran- da of sale. . . -stamp duty Bone, manufactures of, not otherwise provided for Bowling alleys, public or private. . . .for each alley Boots of all kinds Bottles, empty of all kinds Boxes, " " Bracelets Brackets Brads (see nails.) Braids Brandreth's pills (see medi- cines.) Brandy (first priof)..20 cts Brass, manufactures of, not otherwise provided fur Brewer's license " who manufaotute less than 500 bbls per annum Bristles, manufactures of, not otherwise provided for '. British oil (see medicines) Britannia ware 110 04 75 75 75 75 75 75 75 110 75 75 110 75 Tax. 5mills JO cts 10 cts 3 Bet 3 Bet 3f,ct $10 B ton 3 Bet 3 Bet 3$Ut to $1 25 cts 50 cts 25 cts 10 cts 3 Bet $5 3 B<=t 3 Bet 3 B ct 3 Bet 3 Bet 3 Bet Bgal 3 Bet $50 3 Bet 3 Bet Sec. 75 80 75 64 64 Si 64 64 64 64 64 75 110 110 110 75 75 75 75 7s 75 75 75 75 75 75 77 11U 77 77 11 7 7 7 110 Bridles Bridges, toll, on gross re- ceipts Bristol boards Broker, stock, license " cattle, " " commercial license. " cotton " " produce " real estate " ship " land warrants " Bronze, manufactures of, not otherwise provided for Brushes of all kinds Buckles Bugles Buggy wagons (see car- riages. Bull's Sarsaparilla (Bee med- icines.) Bundles, bales, and boxes, by express, (see express) Burnett's Cocoaine (see medicines ■ ) Busts Buttons Butchers' knives C Cabinet wares Calves, slaughtered Bhead Cameos Candles, Candlesticks Candy, sugar 1 ct Calf skins, tanned each " " American patent. • Carryalls (see carriages.) Catarrh snuff (see medici- nes .) Carriages, &c, valued at $75 and over, drawn by one horse " drawn by two horses, valued at $75 and not exceeding $200 " exceeding in value $200, and not exceeding $600 " exceeding $600. Cassia, ground 1 ct Cast iron for bridges, &c, Cathartic pills (see mtdi eines) Tax. 3 Bet 3 Bet 3 Bet $50 $10 $"»0 $50 $50 $50 $50 $25 3 Bet ■■SBct 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 5 cts Bet Bet B«t Bib 6 cts Bet $1 $2 Bib 1 tn Sec. 78 64 75 75 7? 75 110 75 75 75 75 75 75 75 110 110 110 110 110 110 110 75 75 75 77 110 110 110 110 110 75 75 75 75 75 Cattle, homed and slaught. ered, for sale (see slaugh tfMi.) Cattle, horned and slanght ered, for own oonaump tion Caitle broker's license Canes Cannon Carlmneles Cards playing (see playing cards. ) cases Carpets Carvers Castile soap (see soap.) Ca-tors Cedar wood, manufactures of, not otherwise provided for Cement (see glue.) Ceriificate of Btock. .stamp duty Certificate of profits in an incorporated company; over $10 and not over $50 stamp duty Certificate of profits in an incorporated company over $50 stamp duty Certificate of damages; marine stamp duty Certificate of deposit, not over $100 stamp duty Certificate of deposit, over $100 stamp duty Certificate, all others stamp duty Chains Chairs Chandeliers Chaises (see carriages.) Charter party for vessel, ship, or steamer, not over 300 tons stamp duly Charter party for vessel, ship, or steamer, over 300 and not over 600 tons stamp duty Charter party for vessel, ship, or steamer, over 600 tors stamp duty Checks, exceeding $20 Chemical preparations (see medicines) Chessmen Chocolate, prepared — let Cheroots Chests Chest handles Tax. free $10 8f,ot 3 m ct 3'ftct 3*ct 3$et 3f,ct 3 Bet 3$ct 3 Bet 25cts lOcts 25 cis 25cts 2cts 5 cts lOcts 3 $ ct 3$, ct 3 met $10 2 cts 3 met 'ft lb Ret 3f,ct 3 Bet Sec. Tax. 75 Chimney pieces 3 1ft ct 75 Chisels 3%ct 75 Cigars, value not over $5 per 1,000 15 cts ^ lb 75 Cigars, value over $5 and not over $10 perM 20 ds $>lb 75 Cigars, value over $10 and not over $20 per 1,000 25 cts f, lb 75 Cigars, value over $20 per 1,000 35 cts 1,1b 64 Ciicus licenses $50 64 Claim agent's license $10 75 Clasps 3 mot 75 Cloves, ground lot $4 lb 75 ClothF, dyed, bleached, &c on the increased value. . 3 ', ct lit) Clearances stamp duty 25 cts , 75 Cloaks 3 $ ct 75 Clocks, to run one day.eaoh 5 cts 75 " to run more than a day each 10 cts 75 Coaches (see carriages.) 75 Coal, anthracite 3J cts B t° n 75 " bituminous 3^ els <$> ton 75 Coal oil, refined 10 cts % gal 75 Coal oil, from coal exclu- sively 8 cts ^ gal 64 Coal oil distiller's license. . $50 75 " tar free 75 Coach furniture 3 ^ ct 75 Cocoa, prepared 1 ct % lb 75 Cocks 3f,et 110 Cod liver oil (see medicines) 110 Cocoaine, Burnett's (see medicines.) 75 Coffee, ground 3 mills ^ lb 75 Collars 3 $, ct 75 Colors, oil h f,ct 75 " painter's 5 $, ct 75 " water and paste 5 , cfc 110 Cordials (see medicines.) 75 Copper, manufactures of, not otherwise provided for 3$ot 110 Contract (see agreement.) 110 " (see lease . ) Sec. 110 Contract, broker'?, or me- moranda of sale.. stamp duty Conveyance of real estate (see deeds ) Cough syrup (see medicine) Coupons of railroad bonds . Compasses Cornelian stone Cranks Corsets Cosmetics (see medicines.) Croup remedy (see medi- cines.) Croup syrnp (see medi cines) Custom House Entry for consumption or ware- house, not over $100 in value stamp duty Custom House Entry for consumption or -ware- house, exceeding $100 and not exceeding $500. stamp duty Custom House Entry for consumption or ware house, exceeding $500. . . Custom House Entry with I drawal stamp duty 75 Cravats 75|Crayons 75 Crockery-ware 75 Curtains 75 75 75 Tax, 110 110 81 75 75 75 75 110 110 110 110 110 110 110 lOots 3 Hot 3 Hot 3 Hot "'Set 3 Hot " rings. Cutlasses. . . . Cutlery 75|Daggers 64, Dealers, wholesale, licenses 64 " " liquors, j licenses 64, Dealers, retail licenses (ex- | cppt, liquors) 64 Dealers, retail licenses, li- quors 64 Dealers, retail, business not over $1,000 64 Dealers in mules and horses 110 Dned of real estate, $100 to $1,000 110 Deed of real estate, from $1,000 to $2. 500 110 Dppd of real estate, from $2,500 to $5,000. 110 Deed of real estate, from $5,000 to $10,000 25 cts 50cts $1 50ote 3f,ct 3 'Bet 3 Hot 3 ©,ct 3|ot iftct 3 met 3 f,ot $50 $100 $10 $20 ex'mt. $10 $1 $2 $5 $10 Sec. 110 110 75 110 110 110 75 64 110 75 75 75 75 82 00 01 61 41 75 75 110 110 116 75 111) 110 75 75 75 110 Deed of real estate, from $10,000 to 20,000... Every additional $20,000 Deer skins, dressed and moked 2 ots Dentrifi.ee (see medici nes.) Despatches, telegraphic, where the charge for the first ten words does not exceed -0 cts.. stamp duty Despatches, telegraphic, wnere charge exceeds 20 cents, stamp duty Demijohns Dentists' license Deposits (see certificate of deposit.) Diamonds Dice Dirks Dimity Dividends of tire, marine, life, stock, and mutual in- surance companieSjbanks. &c, (see incomes.) Dividends realized by any cilizen of TJ. S. residing abroad, when exceeding $600, on the excess over $600 Dividends on U. S. Stock.. Distillers of spirits, license (see stills. ) Distilled spirits (first proof) 20 ots Dolls Dominoes Draft", over $20, stamp duty Draft?, not at sight, (see bills of exchange.) Drawback on merchandise exponed (see sec. 116.) Drawers of all kinds Drops (see medicines.) Drugs (see medicines.) Dry goods E Earthenware, manufac- tures of, not otherwise provided for Eating houses, licenses... Ebony, manufactures of, not otherwise provided for Elastic or india rubber (roods Electuaries (see medicines) Tax. $20 $20 Hlb 1 cent 3 cts H<=t $10 Hot H«t Hot Hot Hot JHct jftgal Hot Hot 2 ots Hot Hot 3 Hot $10 3 Hot 3 Hot 110 75 75 75 75 75 110 110 110 75 75 110 110 110 110 111 110 110 110 110 110 110 116 medi- Sec. 75 Embroidered goods Embrocations (see oines.) Emeralds Encaustic tiles Enamelled leather.. 5 ms Enamelled skirting leath- er 1J ets Engraver's tools Entry for consumption (see Custom House entry.) Entry for warehouse (see Custom House entry.) Entry for withdrawal, stamp duty ■ Envelopes Epaulets Epileptic pills (see medi- cines.) Essence of Life (see medi- cines.) Essences (see medicines.) Extracts for the toilet or medicinal purposes (see medicines.) Estates (see legacies.) I Eye water (see medicines.) > Exchange broker's memo- randa of sale. stamp duty > Exchange (see bills of ex- change.) Express receipt for bales, bundles and boxes, where carrier's charge is 25 cts and under. . I Express receipt for bales, bundles and boxes, where charge is over 25 cts and under $1.. . 1 Express receipt, where charge is over $1 for one or more packages to same address > Exported merchandise, drawback on (see sec.116) Tax. 3 l,ct 3 f>,ct 3f>,ct Bsg_ft isq ft 3f,ot 50 cts 3f,ct 3 met 110 75 75 110 80 75 75 75 84 110 Family pills(see medicines) Fans Fancy soap 2 cts Female pills(see medicines) Ferry boats.. on gross re- ct-ipts 1£ Fiddles Fifes Files • Fire insurance (see insur- ance.) Fire insurance policies (see policies.) 10 cts 1 ct 2 cts 5 cts 3f,ot mot 3 <^ ct 3 met 3 met Sec. 87 Fire insurance dividends. . 75 Fire screens 75 Fish, preserved 75 " hooks 75 " lines 75 Flageolets 75 Flannels 75 Flasks 75 Flax, manufactures of, not otherwise provided for . . 75 Floor cloths 75 Flowers, artificial 75 Flutes 75 Forks 75 Fringes 75 Fruits, preserved 75 Frying pans 75 Furniture, cabinet and household 75 Furniture, coach and har ness Tax. 3 mot ~ "ft ct ftct ftct jftct 3 mot ftct ftct 3 mot 3 mot 3 mot 3 mot 3 mot 3 mot 3 mot 3 mot 3 mot G 75 Garnets 3 ; : < H 75 Gas illuminating, produol not over 500,000 cubic feet per month. .5 cts $ 1,000ft 75 Gas, illuminating, over 500,009 and not over 5,000,000 cubic feet per month 10 cts m 1 >000ft 75 Gas, illuminating, over 5,000 000 15 cts m 1,000ft 75 Gelatine, solid 5 mills m H> 75 Gems 3 m ct 75 German silver ware 3 m ct 77 Gigs (see carriages.) 41 Gin, first proof 20 els $ ?al 75 Ginger, around 1 o m lb 75 Girandoles 3 f, ct 75 Glass, manufactures of, noi otherwise provided for. . 3 m ct 75 Globes 3 $> ct 75 Gloves 3 m ct 75 Glue, prepared or in sheets. solid 5 mills m lb 75 " and cement liquid. 25 cU- m S a l 110 Glycerine, lotion (see medi- cines.) . 75 Goat skins,, curried, manu- factured, or finished 4 m °t 76 >old, manufacture* of, not otherwise provided for ^ot 77 Gold plate (see plate.) 75 ^old watches ! m °* 73 Goods for use or consump- tion of the maker free 73 Goods, except liquors and 10 Sec. 75 75 75 110 110 110 110 75 75 75 75 75 75 75 75 110 75 75 tohacco, where annual product is not over $600 Gongs Gowns Granadilla wood, manafac tures of, not otherwise provided for Grass, sisal or jute, manu- factures of. not other wise provided for Gridirons Ground coffee 3 mills " ca-isia 1 ct " cloves 1 at " ginger 1 ci " mus'ard let " pepper 1 " pimento 1 et Gunpowder, costing 18 els per lb. or less £ ci Gunpowder, costing over 18 cts, and not over 30 cts per lb 1 ct Gunpowder, costing over 30 cents per lb 6 cts Gutta percba, manufao tures of, not otherwise provided for Hackney coaches (see car- riages.) Hair, manufactures of, not otherwise provided for. . Hair dye (see medicines.) " restorative (see medi- cines.) Hair oil (see medicines .) " powder (see medicines) Ham mers Handkerchiefs Handles for chests, &o Hangings, paper Hard ware Harness " leather 7 mills " " of hidea from east of Cape of Good Hope Harps Hatchets Hautboys Hay knives Hearth rugs Hemp, manufactures of, not otherwise provided for Herbs (see medicines.) Hides (see leather.) Hinges Tax, free 3 Bet 3 B ct 3 f>,ct 3 Bet 3B"t Bib tlh lb Bib Bib B'b Bib per lb per lb B lb 3 Bet 3 Bet 3B°t 3 B ct 3 Bet 3 B ct 3 Bet 3 Bet Bib 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet Sec. 78 78 75 75 75 75 75 75 7 64 75 75 7 75 110 110 64 64 64 61 64 64 64 64 Hogs, slaughtered, for] sale 10 cts Hogs slaughtered, for own con-sumption Hngskins,tanned and dress ed Hubby horses : Hods Hoes Hollow watc, iron. ..$1.50 Horn, manufacture* of, not otherwise provided for Horned cattle (see c ittle.) Horse dealer's license.... Horse skins, tanned and dressed Hose, conducting Household furniture Hydromelers Hostetter's bitters, (see medicines.) Hyperion fluid, (see medi- cines.) Hotels, rent $10,000 and over, license per annum Hotels,Tent $5,000 to $10,000 license per annum Hotels, rent $2500 to $5000 license per annum Hotels, rent $1000 to $2500, license per annum Hotels, rent $500 to $1000, license per annum Hotels, rent $300 to $500, license per annum Hotels, rent $100 to $300, license per annum Hotels, rent $100 or less, license per annum. .«.. . ft ot Bet 3 Bet 3 Bet Tax. Bhead free 4 Bet 3 B et 3 B et 3 B ct B l°°- 3 Bet $10 $200 $100 $75 $50 $25 $15 $10 $5 Illuminating gas (see gas.) Imitations of precious stones Incomes, over $f!00 and not over $10,000 per annum, on the ex- cess 3 " exceeding $10,000. 5 " " by citizens of TJ. S. residing abroad. . . India rubber, manufac- tures of, not otherwise provided for 3 Indispeneables 3 Ink Ink powder Ink stands |3 Inns (see hotels.) | 3 Bet Bet Bet 5 Bet B«t B«t Bet Bet Bet 11 Sec. 84 84 110 110 90 75 75 75 75 75 75 75 110 75 Tax. Insurance, fire 3 m ot marine and inland. 3 % ot Insurance company divid ends 3 1, et " policies, marine and fire, stamp duly 25 cts Interest, power to collect, stamp duty. 25 cts on stocks (see in- come.) Iron, manufactures of, not otherwise provided for 3$,ct railroad 1, ton $1 50 re-rolied, "" ton 75 cts. advanced beyond slabs, blooms, or loop?, and not ad vaneed beyond bars or rods m ton $1 50 band, hoop, and sheet, not thinner than No. IS wire guage Bton $1 50 band, hoop, and sheet, thinner than Wo. 18 wire guage " ton $2 plate, not less than 1-8 inch in thick ness m ion $1 50 plate, less than 1 inch in thickness, m ton $2 cut nails and spikes 1 t(>i' bars, rods, hands hoops,sheets, plates nails and spikes upon which $1 50 ton duty has been paid, an additional duty of f, ton 50 cts hollow waTe. . ■% ton $1 50 cast, for bridges or other permanent structures m ton $1 Issue plaster (see medi- cines.) Ivory and vegetable ivory- manufactures of, not otherwise provided for . . 3 1 ct Japanned wares of all kinds Jet, manulactures of, not otherwise provided for . . 3 Jewelry 3 ct et i ct 3 1,ct 10 cts 3 Bet 3 f,ct 4 let 3 mot 3 ?, ct 3 met 3 mot Sec. Tax. 64 Jugglers, magicians, ct 2 cts. $25 31 ct 3 Bet 3m«t 3m>ct $10 3 m«t 25 cts 3 c* ct 50 cts $1 75 cts $1 50 $3 12 Sec. Tax. Sec. er or grandmoth- er, or a descend- antof ihelruther 75 or sister of the grandfather or grandmother.. . . f $100 $4 111 Legacies of any other re)a- ti* e or relatives not byblood.fj$ 100. $5 111 " corporation. .%* $ 100. $5 110 Legal documents, appeals, writs, summons, &c, stamp duly 50 cts 75 Leather, bend $. lb. Hot 75 " buti fMb. 1J ot 75 ' caff skins, tanned each 6 ots 75 " " American patent 5 m ot 75 " damaged... $ lb jet 75 " deer skins,dress'd and smokedf, lb 2 ds 75 " enamelled f> square It. J ct 75 " enamelled skirt- ing^, square fl. 1J cts 75 " goat skius, cur- ried, manulac- tured, or fiushd. 4 fl ct 75 " harness... fl lb 7 mills 75 " of hides from east of Cape of Good Hope.... fl lb Jet 75 " hog skins, tanned and dressed ... 4 m ct 75 " horse skin, tan'd and dressed. . . 4 m ct 75 " kid skin, curried manufactr'd o; finished 75 " morocco, curried, manufactured or finished 75 " offal filb 75 " oil dressed.. $, lb 75 " patentflsquare ft 75 " japanned splits for dasher lea- ther -4 me. fisqft " patent or enaml'd skirting. 1J cts fisq ft " sole & rough, from hidesE.of Cape ot G-oodHopeJci f> lb 75. " sole & rough, all others, hemiock tanned .7 mills f> lb 75 " sole & rough. tan- ned with oaklet m lb 75 " Bheep-skins, cur- ct Bet Jet 2 cts Jet 75 110 no 64 no no 75 64 64 64 75 75 110 110 75 ried,manufaotur- ed, or finished. . Leather, upper, finished or curried(excep1 calf-skins). 1 ct " minul's of, noi other wise provi- ded f..r Letters of credit (see bills of exchange.) Letters of Administration (see probate of will.) Licenses, (see apothecaries, auctioneers, bankers, &c) Life Insurance Policies; (-ee policies.) Liniments (see medicines) Linseed oil fl gal Liquors (see ale, &c.) Liquor dealer's license, wholesale Liquor dealer's license, re tail Livery stable keeper's li cense Locks Looking glasses Lotions (see medicines.) Lozenges (see medicines.) Lutes Tax. 4 mot fllb 3 TRot 64 110 75 110 75 84 110 75 64 75 2 cts $100 $20 $10 3 met 3 mc 3 met M Magazine advertisements, (see advertisements.) Magician's license Magic Liniment, (see med- icines.) Mahogany, manufactures of, not otherwise provi- ded for Mallets Manifests $1, $3, Manilla hemp, manufac- tures of, not otherwise provided for Marine insurance (see in- surance.) Marine protest.stamp duty Manufactures of all kinds, not otherwise provided for Manufacturer's license, bu- siness exceeding $1,000 per annum Marble, manufactures of, not otherwise provided for Marbles Matches Mathematical instruments $20 3flot 3 f,ct and §5 25 cts , ct $10 3 mot 3 met 3 mot 3 met 13 Sec. 75 75 75 75 110 110 110 110 110 110 Mats Matresses Meats, preserved Medals Medicated herbs (see me- dicines.) Medicated waters, (see me- dicines.) Medicines, perfumery, and cosmetics, every box, bot- tle, packet, or other en- closure, retail price not over 25 cts. stamp duty Medicines, perfumery, and cosmetics, every box, bot- tle, packet, or other en closure, retail price over 25 cts, and not over 50 cts, stamp duty Medicines, perfumery, and cosmetics, every box, bot tie, packet, r>r other en closure, retail price over 50 cts., and not over 75 cts., stamp duty Medicines, perfumery, and cosmetics, every box, bot- tle, packet, or other en- closure, retail price over 75 cts. and not over 110 Medicines, perfumery, and cosmetics, every box, bot- tle, packet, or other en- closure, retail price over $1, for every 50 cts or fraction additional,stamp duty Melodeons Memorandum of letting house, &c. (see lease.) Memorandum of broker's sales of stocks, &e. stamp duty Merchandise (see goods.) Merchandise, auction sales of 1-10 of Merchandise broker's li- cense \ Metals, manufactures of, not otherwise provided for Mineral waters (see medi- cines.} Mohair, manufactures of, not otherwise provided for Morocco (see leather.) Mortgage or bond of real or personal property, over $100 and not over |500 ; stamp duty 3 Tax. 3 Bot 3 Bet 5 Bot 3 Bot 75 110 110 73 75 63 75 110 75 75 110 let 2 cts 3 cts 4 cts 2 cts 3 Bot 10 cts , ct $50 3 B«t 3 Bot 50 cts Sec. 110 75 75 75 75 75 64 75 75 7, 75 75 75 75 75 75 75 110 110 110 Mortgage or bond of real or personal property over $500 (see Section 110.) Mops Mortars, brass, &c Mosaics Mother of Pearl, manufac- tures of, not otherwise provided for Mouse traps Museums (see theatres.) Mustard seed oil. .per gal.. " ground. . per lb.. . Muffs Musical instruments Muskets N Nails, out per ton Naphtha per* gal Napkins Needles -.. Nets Newspaper advertisements (see advertisements.) Notarial act. . .stamp duty Notes, promissory, at sight or on demand (see drafts.) Note-broker's memoran dum of sale Tax. 110 75 75 75 75 75 75 75 75 75 75 110 110 75 110 110 75 ct , ct i ct Bet Bot 2 cts let Bet Bot Bot 10 cts 3 Bet 3 Bot 3 Bot 25 cts 10 eta rock Officianal preparations (see medicines.) Oil, animal per gal Oil, asphaltum Oil of coal exclu- sively Oil, lard Oil, linseed Oil, mustard seed. . Oil, peat Oil, petroleum or _ (refined) per gal Oil, vegetable Oil, whale, fish, paraffine, oleic acid, and red oil. . Oil, British (see medicines) Oil, cod liver (see medi- cines.) Oilcloth Ointments (see medicines) Old Dr. Jacob Townsend sarsaparilla (see medi- cines.) Omnibuses (see carriages). Opera houses (see thea- tres.) 2 cts 10 cts 8 cts 2 cts 2 cts 2 cts 10 cts 10 cts 2 cts free 3 Bot 14 Sec. 110 75 75 75 110 110 Orders (see drafts.) Organs Ornaments Oxide of zinc, per 100 lbs. Oxygenated bitters (se medicines.) &e. 110 75 75 75 110 75 75 75 110 80 80 SO so 75 6J 75 75 64 Packets of medicine, (see medicines.) Pain Killer (see medicines) Paints Painters' colors Palm oil soap (see soap.) Pamphlet advertisements (see advertisements.) Pomades (see medicines.) Palm leaf, manufactures of, not otherwise provi- ded fer Paper of all kinds " manufactures of, not otherwise provided for Papier mache, manufac- tures of, not otherwise provided for Parasols Parchment Passage tickets. 50 cts and Passengers on railroads, " not by steam, on gross re- ceipts " on terry boats. . " on toll bridges. Passports Pasteboard Patent agents' license Patent leather (see leather) Paving tiles Pawbroker's license 75| Pearls 110 Pectoral balsam (see medi cines). 64Pedler's license, for more than two horses 64' " " two horses. .. 64J " " ODe " ... 64 " " on foot 64|Pedlers of jewelry, license 64' " of Bibles, tracts, &c 64 " license for selling one or more original 1 packages at a time 75 [Pepper, ground ^ lb. 75 Perforated boards 75 1 Percussion capB.. 110 1 Perfumery (see medicines.) 75 Petroleum, refined, .B gal 75 [Pens, steel, gold, &c Tax. 3 Bet 3 B ct 25 cts ?>ct 5$ct 3®°t 3 B°t 3 Bet 3B ct " B ot II 3^c HIM 14 Bet 3 Bet $3 3B ct $10 3 Bet $50 3Bot $20 $15 $10 85 825 free 850 1 ct 3 Bet 3 Bet 10 c*s. 3 B«t Tax. 3 Be* 3 Bet 3 Bet $10 $25 $10 3 Bet 5 Bet Sec. 75 Penknives 75 Pencils 75 Pewter, manufactures of, not otherwise provided for 77 Pbaetonb (see carriages.) 110 Phials (see medicines.) 64 Photographer's lieense,when receipts not over $500. . . 64 " over $500 and not over $1.000 64 " over f 1,000 64 Physician's license 75 Pianofortes , 75 Pickles 110 Pills,Brandreth's (see medi- cines) 110 » Cathartic 110 « Epileptic 110 « Family 110 " Female 110 " Railroad 110 " Sugar coated 110 " all others 75 Pimento, ground B 1° 75 Pins, solid head and others. 110 Plasters (see medicines.) 77 Plate of gold, kept tor use. per oz. troy 77 " of silver, kept for use per oz. troy 77 " of silver, as above, to the extent of 40 ozs Plate iron (see iron . ) Playing cards costing 18 cts and under, B pack " costing 18 to 25 cts. -B pack " costing 25 to 30 cte. -B P a °k " costing 30 to 36 ct,..B _ " costing over 36 cts. -B pack Pocketbooks Policies, fire and m arine in surance stamp duty Pistols Planes Platina, manufactures of, not otherwise provided for Ploughs Pomades (see medicines.) Porter, B bbl. of 31 gals, (fractional parts in pro- portion) Potions (see medicines.) Pots of med Vcines, &c. (see medicines . ") Pottery ware (not. other wise provided for) 1 3 B °t 75 110 110 110 110 no 75 110 75 75 75 75 110 50 110 110 75 1 ct 5B ct 50 cts 3 cts free 1 ct 2 cts 3 cts 4 cts 5 cts 3 Bet 25 cts 3 Bet 3 Bet 3 Bet 3 Bet 15 Sec. 75 110 110 75 75 110 110 110 110 110 75 110 75 75 75 110 110 110 110 110 110 90 64 110 110 90 111 110 110 no no no Powder (see gunpowder) Powders (see medicines) Pomatum (see medicines) Porcelain ware, not other- wise specified Portable desks Power of attorney to col- lect rent, stamp duty " " dividends or interest, .stamp duty " " transfer bonds, stamp duty " " stock or script, stamp duty " " sell and con vey real estate, or to rent or lease the same, or to perform any other acts not hereinbefore specified Precious stones Preparations medicinal (see medicines.) Preserved fruits " fish " meats Probateof wiil,estate $2,500 and under... stamp duty " " over $2,500 and not over $5,000, stamp duty " «' over $5,000 and not over $20,000 stamp duty " " over $^0,000 and not over $50,000, stamp duty " '< over $50,000 and not over $100,000, stamp duty " " over $100,000, stamp duty Profits (see income.) Produce broker's license. . . Process in court of law, stamp duty Promissorynotes(see drafts) Property, annual income (see incomes.) ' by legacy (see legacies. ) Protests of every note, bill of exchange, draft, &c, .. stamp duty Proxy to vote on stock, stamp duty Proxy to vote for officers of religious societies, &c Pulmonary syrup (see med- icines.) Pulmonary balsam (see medicines) Tax. 25 cts 25 cts 25 cts 25 cts $1 >,ct ftet Iftot 5 f,ot 50 cts $2 $5 610 $20 $50 50 cts Sec. 110 Pulmonary wafers (see medicines) Tax. 25 cts 10 cts free Q 110 75 75 75 75 110 64 110 110 110 61 64 90 64 64 64 Quadrants . QuiltiDgs . . 64 75 75 110 75 75 75 75 75 75 75 75 75 75 75 75 110 ot , et R Railroad receipts (steam). Railroad bond coupons " stock dividends " iron (see iron.) " passengers (see pas sengers.) i Rakes Rasps Rattles Razors Real estate broker's mem. of Bale, stamp duty broker's license — Ready Relief (see medi- cines.) Receipts (see bills of la- ding.) Receipts, warehouse, stamp duty Rectifier's license for not exceeding 500 bbls. or casks of 40 gals, or less For each additional 500 bbls Rents (see incomes.) Retail dealer's license. " dealer in liquors, li- cense Retail dealers (business not over $1000 per an num) Restaurant's license Ribbons Ribbon wire Richardson's bitters (see medicines.) Rifles Rings Rivets Robes Rock oil (see oil.) Rockaways (see carriages.) Rods for stairs, &c... Rope Rosewood, manufactures of, not otherwise providedfoi Rubies ftct ft ot 3 Bet 3 Bet 3$,et 3 Bet 3B°t 10 cts 25 cts 625 Rules Russia salve oines.) (see medi- ex'mt. $10 3 B «t 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3 Bet 3Bofc 16 Sec. Tax. 76 75 75 110 110 75 75 82 75 75 75 110 75 75 75 110 64 75 75 75 75 75 78 7S 75 75 75 110 75 75 75 3ftct "ftet Jet ftct 3 ftct lftct ex'mt. 5 ft «t 4 cts 75 Sabres . . . 75 Saddlery 75Saleratus ^ lb 90 Salaries (^ee incomes) 86 " of persons in employ of U. S., on the excess above $600 Sales at auction, on gross amount of sales, l-10th of " madebypublicofficers Salmon, preserved Salt f, 100 lbs Salves (see medicines.) Sarsapafilla, Townsend's (see medicines.) Satin wood, manufactures of, not otherwise provided for Saucepans Savings bank dividends . . Saws Scales Scarfs Schiedam Schnapps (see medicines.) Scissors Scrapers Screws, called wood-screws fUb. Script, powers to trans fer stamp duty Segar dealer's license (see tobacconists.) Segars, value not over $5 per 1,000, $ 1,000 " " over $5 and not over $10 per 1,000 ft 1,000 " " over $10 and not over $20 ft 1,000, ft 1,000 " over $20 ft 1,000 ft 1,000 Sewing machines Shawls Sheep, slaughtered for sale, ft head for own con- sumption . . Shell fish, preserved Sheep Bk-ns, curried, manu factured or finished Sheet iron (see iron.) Sherry wine bitters (see medicines.) Shears Sheetings Shell, manufactures of, not otherwise provided for. . 3 ft Qt 3ftct 3ftct 1} cts. 25 cts $1 50 $2 $2 50 $3 50 3f,ct 3ftct 5 cts free 5ftct 4 ftct Sec. 64 Ship broker's license Shirtings Shirts and drawers Shoes Shot bags Sickles Silk, manufactures of, not otherwise provided for . . Silver plate (see plate.) Silver 'watches Silver, manufactures of, not otherwise provided for . . . Silverplated ware Sieves 75 j Sisal grass .manufactures of, not otherwise provided for Skates Skins, all kinds (see leather) Slaughtered cattle, over 18 months, ft head ' under 18 months thead head " sheep 'fy head lax. $50 3f>,ct 3ftot 3ftct 3 ftct 3ft ct 3 ftct 3ftct 3ftct 3ftct 3ftct 75 110 110 75 75 75 75 64 75 75 75 41 41 110 41 75 75 75 for own consumption Snuff ft lb. " Aromatic (see medi- cines.) " Catarrh (see medi- cines.) Snuffers Soap, castile, erasive, palm oil, and all others, except soft soap, and soap other- wise provided for, value not over 3£ cts. $ lb., ft lb. " " " over 3J cts. fUb Bib. " cream, fancy, honey, scented, shaving, trans- parent, and toilet. . .ft lb. " maker's license Sole leather (see leather.) Spectacles Spikes ft ton Spirits, brandy, gin, rum and wine (1st proof) ft gal whiskey (first proof) ft gal. medicinal (see medi- cines.) distilled 20 cts Spermaceti and stearine candles (see candles.) Starch, potato $>, lb corn or wheat. $, lb lj ,ct ct 30 cts 5 cts 10 cts 5 cts free 20 cts 3ftct lmill 5 mills 2 cts $10 3ftct 20 cts 20 cts lmill mills 17 Sec. 75 75 80 64 75 75 75 75 75 64 64 64 110 110 64 110 75 110 75 75 75 74 75 110 110 110 75 75 64 75 110 110 Starch rice 1 lb " of any other mate rial 1,1b Steamboat receipts Steamers with food and lodg- ing (see hotels.) Steel, in ingots, bars, sheets or wire, not less than inch in thickness, valued at 7 cts lib. or less... " " over 7 cts and not over 11, ' " " above 11 cts. ^ " hoop skirts " manufactures of, not otherwise provided for. Stills used in distilling spirituous liquors, license yearly " " half yearly . " used by distillers of apples and peaches. quarterly Stock certificate, stamp duty Stock transfer (see power of attorney.) Stock brokers (see brokers) " mem. of sale, stamp duty Stoves 1 ton Storage receipts, stamp duty Studs Sugar, brown 1 lb. " refined from molas- ses or melado. . 1 lb. " refined, granulated, loaf, lump or pul- verized lib " candy lib " coated pills (see medi. cines.) Subpoena, in courts of law, stamp duty Summons, in courts of law. stamp duty Sulphate of barytes, 1 100 lbs Surgeon's instruments .... Surgeon's license Suspenders Syrup, cough (see medi cines.) croup (see medicines) Tables, billiard, kept use, per annum Tables and table tops. . for Tax. 4 mills 4 mills 3 let ton $4 ton $8 ton$10 3 let ftct $50 $12 50 25 cts lOcts $1 50 25cls 3 let 1 ct 2 mills 2 mills 1 ct 50 cts 50 cts. 10 cts. 3 let $10 3 let $10 3 let Sec. 75 Tallow candles(see candles) 64! " chandler's license.. 75Tar of coal 75 Tambourines 75 75 64 110 Tax. 75 64 75 75 75 75 110 75 64 75 75 75 75 75 110 75 75 110 110 75 75 75 75 75 Tarpawlings Tassels Taverns (see hotels.) Telegraph despatches (see despatches.) Telescopes Theatre license Thimbles Tiles Time pieces (see clocks.) Tin, manufactures of, i,ot otherwise provided for . . Tinctures (see medicines.) Tippets Tobacconist's license Tobacco, cavendish, value not over 30 cts per lb 1 lb value over 30 cts per lb lib fine cut, value not over 30 cts per lb lib value over 30 cts dry lib or lib (ex ground, damp manufactured cept snuff, or prepared smok- ing tobacco (same as cavendish.) prepared smoking, ■with all the stems in lib plug (same as cav- endish.) twist (same as cavendish.) Toilet perfumery, &c, (see medicines.) " glasses " soap lib. Toll bridges Tonic mixtures (see medi- cines.) Tonics of all kinds (see medicines.) Tooth brushes picks powder (see medi- cines . ) Topaz Tortoise shell,manufactures of.not otherwise provided for 75Toys $10 exmpt 3 lot 3 let 3 let 3 lot $100 3 let 3 let 3 let 3 let $10 10 cts 15 cts 10 cts 15 cts 20 cts 5 cts 3 let 2 cts 3 let 3 let 3 let 3 let 3 let 3 let 18 Sec. 110 75 75 82 75 75 75 75 75 110 S6 Transfer of stock power stamp duty Trays and waiters Trusses Trust company dividends Turquoises Tweezers Twine Type U Umbrellas Ungennts (fee medicines.) United States employees' salaries over $600, on ex- cess Upper leather (see leather U.S. Stock 110 75 75 110 75 75 64 75 75 77 110 110 5$ ct 3 Bet Uf,ct Tarnish . Vegetable ivory, manufac- tures of, not otherwise provided for VegetaDlepulmonary balsam (see medicines.) " oil $,gal Vellum or parchment Vermifuge (see medicines. ) Vessels of brass or copper . Vests Vessels, with meals and lodgings (see hotels.) Violins W Wafers Wagons (see carriages.) Warehouse receipts for storage, stamp duty " entry (see Custom House entry.) Tax. 25cts 3 Bet 3$>ct 3 Bet 3 Bet 3$ct 3 Bet 3 «ct 3 f,ct 3 ?,ct 3 Bet 25 cts 75 64 64 110 75 110 75 75 75 110 75 75 110 77 Sec. 75 Watch keys 75 Watches. . . 75 Water colors 110 Waters,medicated (see med- icines.) 75 Wearing apparel 75 Whips 75 Whiskey B g al - 75 Willow, manufactures of, not otherwise provided for White lead, dry or ground in oil B 300 lbs. Wholesale dealer's license. " liquor dealer's li- cense Wills, probate of (see pro- bate.) Wine, first proof B g ai - Withdrawal entry (see Cus- tom House entry ) stamp duty Wood, manufactures of, not otherwise provided for.. Wood screws (see screws.) Wool, manufactures of, not otherwise provided for. . . Worm lozenges (see medi- cines.) Worsted, manufactures of, not otherwise provided for Writing ink Writs, summons, subpoenas, &c stamp duty Yachts . $5 and Zinc, oxide of. . .f, 100 lbs Zinc, manufactures of, not otherwise provided for. . 3 Bet 3 Bet 20 cts 3 Bet 25 cts 20 cts 50 cts 3 Bet 3 Bet 3 Bet 3 Bet 50 cts $10 25 cts 3 Bet UNITED STATES TAX BILL OF 1862. > ♦»■ M ■«» < AN ACT TO PROVIDE INTERNAL REVENUE, TO SUPPORT THE GOVERNMENT, AND PAT INTEREST ON THE PUBLIC DEBT. Be it enacted by the Senate and House of Representatives of the United States of America it* Congress assembled : INLAND REVENUE OFFICE TO" BE ESTABLISHED. 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 im- posed, and of assessing the same, an office is hereby created in the Treasury De- partment to be called the office of the Commissioner of Internal Revenue ; and the President of the United States is hereby authorized to nominate, and, with the advice and consent of the Senate, to appoint, a Commissioner of Inter- nal Revenue, with an annual salary of four thousand dollars, who shall be charged, and hereby is charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes, which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required to provide 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 re- place such stamps from time to time, as occasion shall require ; and the Secre- tary 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 exigencies of the public service may require, and the privilege of franking all letters and documents, pertaining to the duties of his office, and of receiving free of postage all such letters and documents, is hereby extended to said commissioner. APPOINTMENT OF COLLECTION DISTRICTS AND ASSESSORS. Sec. 2. And be it further enacted, That, for the purpose of assessing, levying, and collecting the duties or taxes hereinafter prescribed 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 a collector for each such district, who shall be residents within the same : Provided, That any of said States and Territories, and the District of Columbia, may, if the President shall 20 deem it proper, be erected into and included in one district : Provided, That the 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 a9 are entitled to an increased representation in the thirty-eighth Congress, in -which States the number of districts shall not exceed the number of represen- tatives to which any such State may be so entitled ; and Provided further, That in the State of California the President may establish a number of districts, not exceeding the number of Senators and Representatives to 'which said State is entitled in the present Congress. ASSESSOR'S OATH OF APPOINTMENT. Sec. 3. And be it further enacted, That each of the assessors shall divide his dis- trict into a convenient number of assessment districts, subject to such regulations and limitations as may be 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 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 virtue of 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 bear true faith and alle- giance 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, dili- gently and faithfully execute the office and duties of assessor for (naming the atsessment 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 certifi- cate 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 as- sessor 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, with costs of suit. COLLECTORS TO GIVE BONDS. Sec. 4. 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 pre- scribed by the Commissioner of Internal Revenue, under the direction of the Secretary ot the Treasury, with not less than five sureties to be approved as suf- ficient by the Solicitor of the Treasury, containing the condition that said col- lector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in com- pliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the First Comptroller of the Treasury. And such collectors shall, from time to time, renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct. DEPUTY COLLECTORS. Sec 5. And be it further enacted, That eich collector shall be authorized to ap- point, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any 21 such appointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe, and may require bonds or other securities, and accept the same from such deputy ; and each such deputy shall have the like authority, in every respect, to collect the duties and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector him- self; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done as deputy collector by any of his deputies while actiDg as such, and for every omission of duty : Provided, That nothing herein contained shall prevent any. collector from collecting himself the whole or any part of the duties and taxes so assessed and payable in his district. OWNERS OF TAXABLE PROPERTY TO GIVE ANNUAL STATEMENTS, Sec. 6. And be it further enacted, That it shall be the duty of any person or per- sons, partnerships, firms, associations or corporations, made liable to any duty, license, stamp, or tax imposed by this act, when not otherwise and differ- ently provided for, on or before the first day of August, eighteen hundred and sixty-two, 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 assist- ant 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 furms and regulations to be prescribed by the Commissioner of Internal Kevenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, association? or corporations are liable to be assessed under and by virtue of the provisions of this act. HOW ASSESSORS ARE TO PROCEED. Sec. 7. And be it further enacted, That the instructions, regulations, and direc- tions, as hereinbefore mentioned, shall be binding on each assessor and his assist- ants, 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 on the first Monday of May in each succeeding year, and from time to time thereafter, in ac- cordance with this act, direct and cause the several assistant assessors to proceed through every part of their respective districts, and inquire after and concern- ing all persons being within the assessment districts where they respectively re- side, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, articles 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 delivered to the assistant assessor by all persons owning, possessing, or having the care or management of any property, as afore- said, liable to duty or taxation), and to value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. 4 22 OFFICERS TO matte A LIST, WHEN OWNERS ARE NOT PREPARED. Sec. 8. And be it further enacted, That if any person owning, possessing, or hav- ing the care or management of property, goods, wares, and merchandise, arti- cles or objects liable to pay any duty, tax, or license, shall fail to make and ex- hibit 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 FALSE STATEMENTS. Sec. 9. And be it further enacted, That if any such person shall deliver or dis- close 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 be fined in a sum not ex- ceeding 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 pre- scribed, to be made out by the assessors and assistant assessors, respectively ; which lists the said assessors and assistant 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 enumera- tion so made there shall be no appeal. ABSENTEES TO BE NOTIFIED. Sec. 10. And be it further enacted, That in case any person shall be absent from 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 and dis- cretion, if such be present, otherwise to deposit in the nearest post-office a writ- ten note or memorandum, addressed to such person, requiring him or her to pre- sent to such assessor the list or lists required by this act, within ten days from the date of such note or memorandum. PENALTY FOR NEGLECTING TO GIVE LISTS. Sec. 11. And be it further enacted, That if any person, on being notified or re- quired, as aforesaid, shall refuse or neglect to give EUch list or lists within the time required, as aforesaid, 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 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 taxa- tion, owned or possessed, or under the care and management of such person, as are 23 required by this act, including the amount, if any, due for license ; and, in case of refusal or neglect to make such lists, except in cases of sickness, the assessors shall thereupon add fifty per centum to the amount of the items thereof; and the lists, so made and subscribed by such assessor, shall be taken and re- puted as good and sufficient lists of the persons and property for which such per- son is to be taxed for the purposes of this act ; and the person so failing or neg- lecting, unless in case of sickness or failure to receive the notice, shall, moreover, forfeit and pay the sum of one hundred dollars, except where otherwise provided for, to be recovered for the use of the United States, with costs of suit. PROPERTY NOT OWNED Iff A DISTRICT. Sec. 12. And be it further enacted, That whenever there shall be in any assess- ment district any property, goods, wares, and merchandise, articles, or objects, not owned or possessed by, or 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 pro- vided by this act, it shall be the duty of the assistant assessor for sueh district, and he is hereby authorized and required to enter into and upon the premises where such property is situated, and take sueh view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles or objects, as afore- said, under and for the purposes of this act. OWNERS HAVING PROPERTY IN OTHER DISTRICTS. Sec. 13. And be it further enacted, That the owners, possessors, or persons having the care or management of property, goods, wares, and merchandise, articles or objects, not ljing or being within the assessment district in which they re- side, 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 taxa- tion are situated is therein distinctly stated} at the time and in the manner pre- scribed, 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 Buch list, to transmit the same to the assistant assessor where such objects of taxation are situate, who shall examine such list ; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fail to approve the sanie, he shall make such alterations, therein as he may deem to be just and proper, and shall then return the list with such alterations therein or additions thereto, to the assistant assessor from whom hg 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. ARRANGEMENT OF LISTS OF PROPERTY. Sec. 14. And be it further enacted, That the lists aforesaid shall, where not other- wise specially provided for, be taken with reference to the day fixed for that pur- pose 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 be- come due; and the assistant assessors, respectively, after collecting the said iste, shall proceed to arrange the same, and to make two general lists — the first 24 of which shall exhibit, in alphabetical order,the names of all persons liable to pay any duty, tax, or license, under this act, residing within the assessment district, together with the value and assessment, or enumeration, as the case may require, of the objects liable to duty or taxation within such district for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall exhibit, in alphabetical order, the names of all persons residing out of the oolleotion dis- trict, owners of property within the district, together with the value and assess- ment 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 de- vised and prescribed by the assessor, under the direction of the Commissioner of Internal Ilevenue, and lists taken according to such form shall be made out by the assistant assessors and delivered to the assessor 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 there- from by sickness or other unavoidable accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hun- dred dollars, to be recovered for the use of the United States, with costs of suit, PUBLIC NOTICE OF ASSESSMENTS -EIGHT OP APPEAL. Sec 15. And be it further enacted, That the assessors for each 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 pot'd up in at least four public places within each assessment district, advertise all persons concerned of the time and place within said county when and where the lists, valuations, and enumerations made and taken within said county, may be examined ; and said lists shall remain open for examination for the space of fifteen days after notice shall have been given as aforesaid. And said notifications shall also state when and where within said county, alter the expiration of said fifteen days, appeals will be received and determined rela- tive to any erroneous or excessive valuations or enumerations by the assis- tant assessors. And it shall be the duty of the assessor for each collection dis- trict, at the time fixed for hearing such appeal as aforesaid, to submit the pro- ceedings of the assistant assessors, and the lists taken and returned as aforesaid, to the inspection 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 notifica- tion as aforesaid, to hear and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the pro- ceedings of the said assistant assessors: Provided, That the question to be determined by the assessor, on an appeal respecting the valuation or enumera- tion of property, or objects liable to doty or taxation, shall be, whether the valua- tion 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 cor- rect. And all appeals to the assessor as aforesaid, shall be made in writing, and shall specify the particular cause, matter, or thing respecting which a de- cision is requested ; and shall, moreover, state the ground or principle of ine- 25 quality or error complained of. And the awssor shall have power to re-examine and equalize the valuations, as shall appear just and equitable; bat no valua- tion or enumeration shall be increased without a previous notice, of at least five days, to the party interested, to appear and object to the same, if he judge proper; which notice shall be given by a note in writing, to be left at the dwel- ling-house, office, or place of business of the party, by such assessor or an assistant assessor. ASSE3S0ES TO BEPOBT TO COLLECTOES. Sec. 16. And be it further enacted, That the said assessors of each collection dis- trict, respectively, shall, immediately afer the expiration of the time for hear- ing appeals, and, from time to time, as duties, taxes, or licenses become liable to be assessed, make out lists containing the snms payable according to the provi- sions 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 busi- ness or pursuit requiring a license, when such person or persons are known, to- gether 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 of such property, specifying the sum payable, and the names of the respective proprietors, where known. And the assistant asses- sor making out any such separate list, shall transmit therefrom to the assistant assessor, where the persons liable to pay such tax reside or shall have their prin- cipal place of business, copies of the litt of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside or may have their principal place of business. And in all cases the said assessor shall furnish to the collectors of the several collec- tion districts, respectively, within ten days after the time of hearing ap- peals, and from time to time thereafter, as required, a certified copy of such list or lists for their proper collection districts ; and in default of performance of the duties enjoined upon assessors by this feelion, they shall severally and indi- vidually forfeit and pay the sum of live hundred dollars to the use of the United States ; and, moreover, shall forfeit their compensation as assessors : Provided, That it shall be in the power of the Commissioner of Internal Kevenue to exon- erate any assessor as aforesaid from such forfeitures, in whole or in part, as to him shall appear just and equitable. PAY OF ASSESS0E3 AND ASSISTANTS. Skc. 17. And be it further enacted, That there shall be allowed and paid to the several assessors and assistant assessors, for their services under this act — to each assessor three dollars per day for every day employed in making the necessary ar- arrangements and giving the necessary instructions to the assistant assessors for the valuation ; and five dollars per day for every day employed in hearing ap- peals, revising valuations, and making out lists agreeably to the provisions of this act ; and one dollar for every one hundred taxable persons contained in the tax list, as delivered by him to said collectors, and forwarded to the Commissioner of In- ternal Eevenue ; to each assistant assessor three dollars for every day actually 26 employed in collecting lists and mating 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 neces- sary and reasonable charges for stationery and blank books used in the execulion of their duties, and the compensation herein specified shall be in full for all ex- penses not otherwise particularly authorized : Provided, The Secretary of the Treasury shall be, and he is hereby authorized to fix such additional rates of compensation to be made to assessors and assistant assessors in the States of Cali- fornia and Orpgon and the Territories, as may appear to him to be just and equita- ble 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. 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. COLLECTOES TO MAKE LISTS AND FOEWAED DUPLICATES. Sec. 18. And be it further enacted, That each collector, on receiving a list, as aforesaid, and from time to time as such lists may be received from the said as- sessors, 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 Temain 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, ex- hibiting the gross amount of taxes to be collected in his collection district, one of which aggregate statements and receipts shall be transmitted to the Commis- sioner of Internal Revenue, and the other to the First Comptroller of the Trea- sury ; and all lists received from time to time, as aforesaid, shall be in like form and manner transmitted ad aforesaid. COLLECTOES TO NOTIFY WHEEE TO PAY TAXES. Sec. 19. And be it further enacted, That each of said collectors shall, within ten days after receiving his annual collection list from the assessor, respectively, as aforesaid, give notice, by advertisement, published in each county in his collec- tion 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 due and payable, and state the time and place within said county 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 shall neglect to pay the duties and taxes so as aforesaid assessed 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 A PEBSONAL DEMAND TO BE MADE, be stated in the advertisement and notifications aforesaid. And with regard to all persons who shall neglect to pay as aforesaid, it shall be the duty of the collec- tor, in person or by deputy, within twenty days after such neglect, to make a de- mand personally, or at the dwellings or usual places of business of such persons, 27 if any they have, for payment of said duties or taxes, with ten per centum ad- ditional aforesaid. And with respect to all such duties or taxes as are not in- cluded in the annual lists aforesaid, and all taxes and duties, the collection of which is not otherwise provided for in this act, it siall be the duty of each col- lector, 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 DISTRAINT FOE NON-PAYMENT OF TAXES, if the annual and other duties shall not be paid within ten days from and after such demand thereof, it shall be lawful for such collector, or his deputies, to pro- ceed to collect the said duties or taxes, with ten per centum additional thereto as aforesaid, by distraint and sale of the 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, an account of the goods or 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 pub- lished in some newspaper within the county 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 date of such notification, and the place proposed for sale not more than five miles distant from the place of making such FORCED SALE TOR NON-PAYMENT OF TAXES, distraint : Provided, That in any case of distraint for the payment of the duties or taxes aforesaid, the goods, chattels, or effects so distrained shall and may be restored to the owner or possessor, if, prior to the sale, payment of the amount due, 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 sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so distrained, as maybe prescribed by the Commissioner of Internal Eevenue ; but in case of non-payment or tender, as aforesaid, the said officers shall proceed to sell the said goods, chattels, or effects, at public auction, and shall and may retain from the proceeds of such sale the amount de- mandable 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 there Bhall be exempt from destraint 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. WHERE TAXABLE PROPERTY IS NOT DIVISIBLE, THE WHOLE TO BE SOLD. Sec. 20. And be it further enacted, That in all cases where the property liable to distraint for duties or taxes 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 28 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, cosis, and charges, shall be paid to the owner of the property, or his, her, or their legal representatives, or if he, she, or they cannot be found, or refuse to re- ceive 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 sale as aforesaid cannot be sold for the amount of the duty or tax due thereon, with the costs and charges, the collector shall purchase the same in behalf of the United States for an amount not 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 Com- missioner 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. SALES OF REAL ESTATE FOE TAXES ON PERSONAL PROPERTY. Sec. 21. And be it further enacted, That in any case where goods, chattels, or ef- fects sufficient to Batisfy 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 seizure and sale, shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last 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 cer- tainty, and the time when, and place where said officer proposes to sell the same ; which time shall not be less 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 cause a like notice to be posted up at the po4-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 es- tate at public auction, offering the same at a minimum price, including the amount of duties with the ten per centum additional (hereon, and all charges for adver- tising, and an officer's fee of $10. And if no person offers for said estate the amount of said minimum, the officer shall declare the same to be purchased by him for the United 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. And said sale may be adjourned by said officer for a period not exceeding five days, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the offi- cer 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 he shall make out a deed of the estate so sold to the purchaser thereof, and execute the same in his official capacity, in 29 the manner prescribed by the laws of the State in -which said estate may be situa- ted, in which said deed shall be recited the fact of said 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 and 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 requost therefor. And said deed shall be prima facie evidence of the truth of the facts stated therein, and it the proceedings of the officer, as set forth, have been substantially in pur- suance of the provisions of this act, shall be considered and operate as a convey- ance to the purchaser of the title of said estate, but shall not affect the rights of third persons acquired previously to the claim of the United States under this act ( The surplus, if any, arising from such sale, shall be disposed of as provided in this act for like eases arising vpon sales of personal property. And any person whose estate may be seized for duliesas aforesaid, shall have the same right to pay or tender the amount due, with all proper charges thereon, prior to the sale thereof, and thereupon to relieve his paid 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 imposed upon any person by this act, and committed to him for collection, seize snd sell the lands of such person situa- ted 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 the liberty to redeem the Jand sold as aforesaid, within one year from and after recording the said deed, upon payment to the purchaser, or in case he cannot be found in the county where the lands are situate, to the Collec- tor, for the use of ihe purchaser, his heirs, or assigns, of the amount paid by the purchaser, with interest on the same at the rate of twenty per centum per an- num. And it shall be the duty of every Collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed, which record shall be certified by the officer making the sale. And it shall be the duty of any deputy making 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 of office from a»y other cause, said record shall be deposited in the office of the Clerk of the Dis- trict Court of the United States for the district within which the said Collector re- sided, 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 here- inbefore provided, the Collector or Clerk, as the case may be, shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And the claim of the Government to lands sold under and by virtue of the foregoing provisions, shall be held to have accrued at the time of seizure thereof. ABSENT OWNERS OF PROPERTY TO BE ADVERTISED. Sec. 22. And be it further enacted, That if any collector shall find, upon any 5 30 lists of taxes returned to him for collection, property lying within his district which i3 charged with any specific 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 collector shall forthwith take such property into his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, other- wise 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 with in said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the 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 pro- ceedings to those provided in the preceding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon, shall be had with regard to property sold under the provisions of this seciion. And any surplus arising from any sale herein provided for, shall be paid into the treasury for the benefit of the owner of the property. And the Secretary of the Treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on pro- per proof being furnished that the person applying therefor is entitled to receive the same. COLLECTOES' MONTHLY RETURNS TO COMMISSIONER OF INTERNAL REVENUE. Sec. 23. Ami be it further enacted, That the several collectors shall, at the ex- piration of each and every month after they shall, 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 the Commissioner of Internal Kevenue, the moneys by tbem respectively collected within the said term, and at such plaee-i-as may be designated and required by the Commissioner of Internal Revenue, and each of the Baid 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 maybe required, and within six months from and after the day when he shall have resolved the collection lists from the said asses- sors or assistant assessors, as aforesaid. And the Secretary of the Treasury is au- thorized 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 lor 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. ACCOUNTS OF COLLECTORS, Sec. 24. And leit further enacted, That each collector shall be charged with the whole amount of taxes by him receipted, whether contained in the lists deliv- ered to him by the assessors, respectively, or delivered or transmitted to him by assistant assessors from time to time; or by other collectors ; and shall be 31 credited with the amount of duties or taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as afore- said ; and also for the duties or taxes 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 the Treasury that due dilligence 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 the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof upon a resale of the same, as required by this act. DELINQUENT COLLECTORS AND THEIR SURETIES. Sec. 25. And be it further enacted, That if any collector shall fail either to collect or to render his account, or to pay over in the manner or within the times here- inbefore 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 mar- shal of the district, therein expressing the amount of the taxes with whieh the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his dpputy, immediately proceed to levy and collect the sum which may remain due, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides ; and 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 lo 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, giving notice as hereinbefore provided. And the bill of sale of the officer of any goods, chattels, or other personal property, destrained and sold as aforesaid, shall be conclnsive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and 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 pursuantto the preceding section of this act, the lands and real estate of such collector and his sureties, or so much thereof as may be 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 at public auction by the mar- shal or his deputy, who, upon such sale shall, as such marshal or deputy mar- shal, make and deliver to the purchaser of the premises so sold a deed of con- veyance thereof, to be executed and acknowledged in the manner and form pre- scribed by the laws of the State in which such 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 that may remain of the proceeds of such sale after satis- fying the said warrant of distress, and paying the reasonable costs and charges 32 of Bale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. PENALTIES FOR EXTORTIONS OF COLLECTORS. Sec. 26. And be it further enacted, That each and every collector, or his deputy, who shall exercise or be guilty of any extortion 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 amount of 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 offioe, 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. RIGHT OF COLLECTORS TO INSPECT MANUFACTORIES, &c. Sec 27. And be it further enacted, That a collector or deputy collector, assessor, or assistant assessor, shall be authorized to enter, iu the daytime, any brewery, dis- tillery, manufactory, building, or place where any property, articles or objects, sub- ject to duty or taxation under the provisions of this act are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said property, articles or objects, or inspecting the accounts required by this act from time to time to be made. And every owner of such brewery, distillery, manufac- tory, building, or place, or persons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspectsaid accounts, shall, for every such refu- sal, forfeit and pay the sum of five hundred dollars. PENALTY FOR OBSTRUCTING COLLECTORS. Sec. 28. And be it further enacted, That if any person shall forcibly obstruct or hinder a collector or deputy collector in the 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. DEPUTIES TO ACT FOR COLLECTORS IN CASE OF SICKNESS. Sec. 29. And be it further enacted, That in case of the sickness or temporary dis- ability of a collector to discharge such of his duties as cannot under existing laws be discharged by a deputy, they may be devolved by him upon one of his deputies: Provided, That information thereof be immediately communicated to the Secretary of the Treasury, and shall not be disapproved by him : And jjroviiled, further, That the responsibility of the collector or his sureties to the United States shall not be affected or impaired thereby. HOW VACANCIES ARE TO BE FILLED. Sec. 30. And be it further enacted, That in case a collector shall die, resign, or be removed, the deputies of such collector shall continue to act until their successors are appointed ; and the deputy of such collector longest in Bervice at the time im- mediately 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 on the official bond of the collector, as in other cases ; and of two or more deputy collectors, appointed on the same 33 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 ft successor ; and any bond or security taken of such deputy by such collector, pursuant to the fifth seolion 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. COLLECTORS AUTHORIZED TO PROSECUTE OWNERS OF PROPERTY. Sec. 31. And be it further enacted, That it shall be the duty of the collectors aforesaid, or their deputies, in their respective districts, and they are hereby au- thorized to collect all the duties and taxes imposed by this act, however the same may be designated, and lo prosecute for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this act ; and all fines, penalties, and forfeitures which may be incurred or imposed by virtue of this act, shall and may be sued for and recovered, in the name of the United States, or of the collector within whose district any such tine, 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 Uoited 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, aud the other moiety thereof to the use of the person who, if a collector or deputy collector, shal! first inform, of the cause, matter, or thing whereby any such fine, penalty or forfeiture was incurred. PENALTY FOR FALSE SWEARING. Sec 32. And beit further enacted, That if any person, in any case, matter, hear- ing, 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 lor the crime of perjury. ACCOUNTS OF HONEYS RAISED, TO BE KEPT BY SECRETARY OF TREASURY AND REPORTED TO CONGRESS. Sec. 33. And be it further enacted. That separate accounts shall be kept at the treasury of all moneys received from internal duties or taxes in eauh of the re- spective States, Territories, and collection districts; and that separate accounts Ehall be kept of the amount of eaeh species of duty or tax thut shall accrue, so as to exhibit, as far as miy 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 dis- tricts, an abstract in tabular form of which accounts it shall be the duly of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. PAY OF COILECTORS. Sec. 34. And be it further enacted, That there shal he allowed to the collectors appointed under this act, in full compensation for their services and that of their deputies, in oarrying this act into effect, a commission of four per centum 34 upon the first one hundred thousand dollars, and two per centum upon all sums above one hnndred 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 thousand dollars per annum, except as hereinafter provided. And there shall be further allowed to each collector his necessary and reasonable charges for stationery and blank books used in the performance of bis official duties, which, after being duly examined and certified by the Commissioner of Internal Revenue, shall be paid out of the treasury : Provided, That the Secretary of the Treasury be authorized to make such further allowance as may be reasonable in cases in which, from the territorial extent of the district, or from the amount of internal duties coll.ected, 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 BELIEF IN CASE OF UNLAWFUL DISTBAINT. Sec. 35. And be it further enacted, That when any duty or tax shall have been paid by levy and distraint, any person or persons or party who may feel ag- grieved 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 been done, and after a full investigation the assessor stall report the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the pirty aggrieved, to the Commissioner of In- ternal 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, cer- tify the amount wronglully and unjustly levied or collected, and the same shall be refunded and paid to the person or perpons or party as aforesaid, from any moneys in the treasury not otherwise appropriated, upon the presentation of such certi- ficate to the proper officer thereof. OFFICEE'3 BILL OF SALE TO PUBCHASEBS OF PEOPEETY. Sec. 36. And be it further enactel, That in all cases of distraint and sale of goods or chattels, for non payment of taxes provided for in this act, the bill of sale of Buch 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. HOW TAXES AEE TO BE COLLECTED FEOM STATES IN EEBELLION. Sec 37. And be it further enacted, That ii for any cause, at aDy time after this act goes into operation, the laws of the United States cannot be executed in a State or Territory of the United States, or any part thereof, or within the District of Co- lumbia, 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 orTerrit'>ry, or part thereof, or District of Columbia, so soon as the authority of the Uniied States therein shall be re established, and to collect the sums which would have been due from the persons residing or holding property, goods, wares, or merchandise, object or article therein liable to any duty, license, or tax with inter- est at the rate of six per centum per annum thereon, from the time such duty, license, or tax ought to have been paid until pud in the manner and under the rfgulations 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 35 . regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of Ihe Treasury. OFFICERS UNDER THIS ACT TO PERFORM DUTIES OF ACT OF AUG. 5th, 1861. Sec. 38. And be it further enacted, That the officers who may be appointed under this act, except within those districts within any Slate or Territory which have been, or may be otherwise provided for by law, ehall be, and hereby are authorized, in all eases where the payment of such tax has not been assumed by the State, to perform all the duties relating to or regarding the assess- ment 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 thousand three hundred and twelve dollars, direct tax, laid upon the 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, for the year ending the thirtieth of June, eighteen hun- dred 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 until the. first day of December next to assume the payment of her portion of said tax. DISTILLERS TO GIVE BONDS TO THE UNITED STATES. Sec. 39. And be it farther enacted, That it shall be the duty of the collectors, within their respective districts, to grant licenses for distilling, which licenses Bhall contain the date thereof, the 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 shall desire the same, by application, in writing, to such collector, 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 by the collector, and with one or more sureties to be approved by said collector, conditioned that in case any additional still or stills, or other imple- ments to be used as aforesaid, shall be erected by him, his agent or superin- tendent, he will before using, or causing or permitting the same to be used, re- port in writing to the said collector the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or super- intendence, which all or either of the said stills or other implements may un- dergo ; and that he will, from day to day, enter, or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be dis- tilled by said still or stills, or other implements, 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, which Baid book shall be open at all times during the day (Sundays excepted) to the inspection of the said collector, who may make any memorandums or transcripts therefrom; and that he will render to the said collector, on the first, tenth, and twentieth days of each and every month, or within five days thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits distilled and sold or removed for consumption or sale, by him, his agent 36 or superintendent, and 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 pre- scribed 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 Bhall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as aforesaid ; and that he will, at the time of rendering said account, pay to the said collector the duties which by this act are impesed on the spirits so distilled; and the said bond may be renewed or changed, from time to timp, in regard to the amount and sureties thereof, according to the discretion of the collector. APPLICATIONS FOE DISTILLERS' LICENSES. Sec. 40. And be it farther enacted, That the application in writing made by any person for a license for disiilling, as al'orei-aid, shall state the place of distilling, the number ard 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 making a false statement in either of the said particulars ohall forfeit and pay the sum of one hundred dollars, to be recovered with costs of suit. DTJIIE3 ON DIS1ILIED SPIRITS. Sec. 41. And be it further enacted, That in addition to the duties payable for licenses herein provided, there shall be paid, on a'l spirits that may be dis- tilled 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 cents on each and every gallon, which shall be paid by the owner, agent, or su- perintendent of the still or other vessel in which the .'aid spirituous liquors shall have been distilled ; which duty shall be paid at the time of rendering the ac- counts of spirituous liquors so chargeable with duty, required to be rendered by this act: Provided, That the duly on spirituous liquors and all other spirituous beverages enumerated in this act shall be collected at no lower rate than the basis of first proof, and shall be increased in proportion for any greater strength than the strength of proof. MEANING OF " FIRST PK00F." Sec. 42. And be it further enacted, That the term first proof used in this act and in section six of the act of March second, eighteen hundred and sixty-one, en- titled "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 pur- poses," 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 hun- dred 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 levying duties on liquors above and below proof, the table of commercial values, con- tained in the manual for inspectors of spirits, prepared by Professor McCulloh, under the superintendence of Professor Bache, and adopted by the Treasury De- partment, shall be used aad taken as giving the proportions of absolute alcohol in the liquids gauged and proved, according to which duties shall be levied. 37 PENALTY FOR FRAUDS OF DISTILLERS OR INSPECTORS. Sec. 43. And be it further enacted, That there shall be designated by the collec- tor, in every assessment district where the same may be necessary, one or more inspectors, who shall take an oath faithfully to perform their duties in such form as the Commissiouer of Internal Revenue shall prescribe, and who shall be enti- tled to receive such fees as may be fixed and prescribed by said commissioner. And all spirits distilled as aforesaid by any person licensed as aforesaid, shall, be- fore the same is used, or removed for consumption or sale, be inspected, gauged. and proved by some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package containing such spirits, in a manner to be prescribed by said commissioner, 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 the payment of duties upon any spirits distilled as aforesaid, by 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 re- covered as hereinbefore provided. And the foes of such inspector shall in all cases be paid by the owner of the spirits so inspected, gauged, and proved. And any such inspector who shall knowingly put upon any such cask or package any false or fraudulent mark shall be liable to the same penalty hereinbefore provi- ded for each cask or package so fraudulently marked. And any person who shall use any cask or package eo 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. DISTILLERS MAT ERECT BONDED WAREHOUSES. Sec. 44. And be it further enacted, That the owner or owners of any distillery may erect, at his or their own expense, a warehouse of iron, stone, or brick, with metal or other fire-proof roof, to be contiguous to such distillery ; and such ware- house, when approved by the collector, is hereby declared a bonded warehouse of the United States, and shall be used only for storing distilled spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits stored in such warehouse shall be paid when and as it is sold or removed from such warehouse for sale. DISTILLERS TO KEEP ACCOUNT OF ALL" LIQUORS DISTILLED. Sec. 45. And be it further enacted, That every person who, on the first day of August, eighteen hundred and sixty-two, shall be the owner of any still, boiler, or other vessel, used or intended 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 day-time, Sundays 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 cf each and 6 38 every month in each year, or within five days thereafter, 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 Kevenue, and to bs open at all sea- sonable 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 vegetable pro- ductions, or other substances put into the mash tub by him, his agent or superin- tendent, for the purpose of producing spirits, and shall verify, or cause to be veri- fied, the &aid entries, reports, books, and general accounts, by oath or affirmation, to be taken before the collector or some other officer authorized by the laws of the State to administer the same according to the lorm required by this act, where the same is prescribed; 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 re- moved for consumption or sale, and in said accounts mentioned, at the time of rendering an account thereof. PEEMITS TO EXPOET LIQTJOES INLAND. Sec. 46. And be it further enacted, That the collector of any district, may grant a permit to the owner or owners of any distillery within his district, to send or ship aDy spirits, the product of said distillery, after the quantity and proof there- of 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 such form as the Commis- sioner of Internal Bevenue 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 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 upon the demand of the collector aforesaid, the agent of the distillery (and the name of the agent, for the convenience of the collector, shall always appear in the bill of lading or receipt) shall pay the 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 eaid spirits shall be stored at the risk and cost of the owner or agent thereof, who shall pay an addition of ten per centum thereupon ; and all the general provisions of this act, in reference to liens, 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 granted, under this section, for a quantity less than fifty barrels : And provided further, That the Com- missioner 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. PEEMITS TO EXPOET COAL OILS AND SPIEITS. Sec. 47. And be it further enacted, That distilled spirits may be removed from 39 the place of manufacture for the purpose of being exported, or for the purpose of being redistilled 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 aot, 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 given bond to the United States, with sufficient sureties, in the 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 commis- sioner, which time shall be stated in said bond : Provided, That any person de- siring to give such bonds shall first make oath, before the collector or deputy collector, to whom he may apply for a permit to remove any such spirits or oil, in manner and form to be prescribed by said commissioner, that he intends to export such liquors or oi's, 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 no such removal shall be per- mitted, where the amount of duties does not exceed the sum of $300, 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 fally kept and performed. And the collector of the district in which any such bond may be given, is authorized to cancel said bond on payment of said daties, with interest thereon, at 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 besn 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 tho 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 afore- said, as are provided in this act, in the case of a delinquent collector. MONTHLY STATEMENT AND CERTIFICATE OF LIQUORS DISTILLED. Sec. 48. And be it further enacted, That the entries made in the books of the distiller, required to be kept in the foregoing section, shall, on the first, tenth, and twentieth days of each and every month, or within five 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 do swear (or affirm) that the foregoing entries were made 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 dis- tillSd 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. OWNER'S OR AGENT'S OATH OF LIQUORS DISTILLED. Sec. 49. And be it further enacted, That the owner, agent, or superintendent aforesaid, shall, in case the original entries required to be made in his books by this act, shall not have 'been made by himself, subjoin to the oath or affirmation 40 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 knowledge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so. DTJTY ON ALE, BEEE, AND POETEK. Sec. 50. And be it further enacted, That on and after the first day of Augnst, eighteen hundred and sixty-two, there shall be paid 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 thirty-ODe gallons, and at a like rate for any other quantity or for fractional parts of a barrel, which shall be brewed or manufactured and sold or removed for eon- sumption or sale, within the United States or the Territories thereof, or within the District of Columbia, after that day ; which duly shall be paid by the owner, agent, or superintendent of the brewery or premises in which such fermented li- quors shall be made, and shall be paid at the time of rendering the ac- counts of such fermented liquors so chargeable with duty, as required to be rendered by the following section of this act : Provided, That fractional parts ot a barrel shall be halves, quarters, eighths, and sixteenths, and any frac- tional part containing less than on3 sixteenth shall be accounted one six- teenth ; more than one sixteenth, and not more than one eighth, shall be ac- counted 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 be accounted one half ; more than one half, shall be accounted on e barrel. DAILY ACCOUNTS AND MONTHLY STATEMENTS OF MAKING OF ALE, BEEE, AND PORTER. Sec. 51. And be it further enacted, That every person who, on said first day of August, eight icn hundred and sixty-two, shall be the owner or occupant of any brewery, or premises used or intended 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 fer- mented liquors, either as owner, agent, or otherwise, shall, from day to day, enter, or cause to be entered, in a 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 me- morandums 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 day of each month in each year, or within ten days thereafter, a general account, in writ- ing, taken from his books, of the quantities of grain, or other vegetable produc- tions or other substances put into the mash-tub, or otherwise used, for the pur- pose 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 month preceding said day, 41 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 or the form required by this act, where the same is prescribed ; and 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 time of rendering the account thereof, as aforesaid. But where 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 thestorage 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 manufac- tured 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 pur- pose of storage or sale, specifying in such invoice, with 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 endorse on such invoice his permission for such removal, and shall, at the same time, transmit to the col- lector 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 re- moved, shall render the same account, and pay the same duties, and be subject to the same liabilities anl 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. OWNER'S OATH OF FERMENTED LIQUORS MADE AND SOLD. Sec. 52. And be it further enacted, That the entries made in the books required to be kept by the foregoing section shall, on said first day ot 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 by me on the respec- tive days specified, and that they, state, according to the best of my knowledge and belief, the whole quantity of fermented liquors either brewed or unbrewed, and sold at the brewery owned by , in the county of amounting to barrels." OWNER'S OR AGENT'S OATHS, WHERE ENTRIES ARE MADE BY OTHERS. Sec. 53. And be it further enacted, That the owner, agent, or superintendent, aforesaid, shall, in case the original entries required to be made in his books shall not have been made by himself, subjoin to the oath or affirmation the fol- lowing oath or affirmation, to be taken as aforesaid : "I do swear (or affirm) that, to the best of my knowledge and belief, the fore- going entries are just and true, and that I have taken all the means in my power to make them so." PENALTY FOR REFUSING STATEMENT OF LIQUORS MADE. Sec. 54. And be it furl her enacted, That the owner, agent, or superintendent of any vessel or vessels used in making fermented liquors, or of any still, boiler or other 42 vessel used in the distillation of spirits on which duty is payable, who shall ne- glect 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 vessels used in making the same, and the stills, boilers, and other vessels used in distillation, together with the sum of five hundred dol- lars, 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 internal duties, and held by him until a decision shall be had thereon according to law : Provided, That such seizure be made 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 col- lector 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. PENALTY FOE DELAYING PAYMENT OE DUTIES ON LIQUORS. 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 oonsnmption or sale, or beer, lager beer, ale, porter, and other similar fermented liquors, shall not be paid at the time ofrenderiag the account of the same, as herein required, the person or persons chargeable therewith shall pay, in addition, ten per centum on the amount thereof ; and, until such duties 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 browed, 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 may be recovered by distraint and sale of the goods, chattels and effects of the delinquent; and, in case of suoh distraint, it shall be the duty of the officer charged with the collec- tion to make, or cause to be made, an account of the goods, chattels, or effects which may be distrained, a copy of which, signed by the officer making such dis- traint, shall be left with the owner or possessor of suoh 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 pub- lished in some newspaper, if any there be, within the county, and publicly 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 distraint : Provided, That in every case of distraint for the payment of the duties aforesaid, the goods, chattels, or effects so distrained, 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 reason- able expenses of removing and keeping the goods, chattels, and effects so dig- 43 trained as may be allowed in like oases by the laws or practice of the State or Territory wherein the distraint shall have been made ; but in case of non-pay- ment 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 afore- said, and a commission of five per centum thereon for his own use, render- ing the overplus, if any there be, to the person whose goods, chattels, and effects shall have been distrained. BREWERS AND DISTILLERS TO MAKE MONTHLY STATEMENTS. Sec. 56. And be it further enacted, That every person licensed as aforesaid to distil spirituous liquors, or licensed as a brewer, shall, once in each month, upon the request of the assessor or assistant assessor for the district in which his busi- ness 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 spirituous liquors distilled and sold, or removed for consumption or sale, or of beer, lager beer, ale, porter, or other fermented liquors 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 nuch abstract. And for any neglect to furnish such abstract when requested, or refusal to furnish an examination of the books as aforesaid, the person so neglecting shall for- feit the sum of five hundred dollars. NO BUSINESS TO BE CARRIED ON WITHOUT A LICENSE- Sec 57. And be it further enacted, That from and after the first day of August, eighteen hundred and sixty-two, no person, association of persons, or corpora- tion, shall be engaged in, prosecute, or carry on, either of the trades or occupa- tions mentioned in section sixty-four of this act, until he or they shall have ob- tained a license therefor in the manner hereinafter provided. HOW LICENSES ARE TO BE GRANTED. Sec. 58. And be it further enacted, That every person, association of persons, part- nership, or corporation, desiring to obtain a license to engage in any of the trades or occupations named in the sixty-fourth section of this 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 style; and in case of an association or partnership the names of the several persons so constituting such association or partnership, and their places of residence ; second, the trade or occupation for which a license is desired ; third, the place where such trade or occupation is to be carried on ; fourth, if a rectifier, the number of barrels he de- signs to rectify ; if a peddler, whether he designs to travel on foot, or with one, two, or more horses ; if an inn-keeper, the yearly rental of the house and proper- ty to be occupied for said purpose ; or, if not rented, the assistant assessor sha 11 value the same. All of which facts shall be returned duly certified by such a»- sistant assessor, both to the assessor and collector of the district ; and thereupon, upon payment to the collector or deputy collector of the district the amount 44 as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade or oecuption, which license shall continue in force for one year, at the place or premises described therein. PENALTY FOE NOT TAKING? OITT A LICENSE. Sec. 59. And be it farther enacted, That if any person or persons shall exercise or carry on any trade or business hereinafter mentioned, for the exercising or car- rying on of which trade or business a license is required by this act, without ta- king out such license as is in that behalf required, he, she, or they shall, for every such offence, respeclively, 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 other moiety to the use of the person who, if a col- lector, shall first discover, and if other than a collector, shall first give informa- tion of the fact whereby said forfeiture was incurred. WHAT LICENSES SHALL SET FOETH. Sec 60. And he it further enacted, That in every license to he taken out under or by authority of this act shall be contained and set forth the purpose, trade, or busi- ness for which such license is granted, and the true name and place of abode of the person 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 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 corpora- tion 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 con- tained shall prohibit the storage of goods, wares, or merchandise in other places than the place of business. LICENSES FOB EACH BUSINESS, IF MOEE THAN ONE ON THE SAME PBEMISES. Sec. 61. And be it further enacted, That in every case where 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. AT/CTIONEEBS' LICENSES. Sec 62. And be it further enacted, That no auctioneer shall be 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 snch license as aforesaid for that purpose, he or she shall be subject and liable to the penalty in that behalf imposed upon persons dealing in or retailing, tra- ding, 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 45 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 per- sons having made lawful entry of his, her, or their house or premises for such purpose, it shall and may be lawful for any person exercising or carrying on the trade or business of an auctioneer, or selling any goods or chattels, lands, tenements, hereditaments, by auction as afore»aid, being duly licensed for tbat 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. The provisions of this section shall not apply to judicial or executive officers making auction sales by virtue of any judgment or decree of any court, nor public sales made by exec- utors and administrators. IN CASE OF DEATH LICENSES CAN BE ASSIGNED TO EXECUTORS. Sec. 63. And oe it further enacted, That upon the death of any person or persons licensed under or by virtue of this act, or 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 li- cense, it shall and may be lawful for the person or persons authorized to grant lioenses to authorize and empower, by indorsement on such license, or otherwise, as the Commissioner of Internal Kevenue shall direct, the executors or adminis- trators, or the wife or child of such deceased person, or the assignee or assigns of such person or persons so removing as aforesaid, who shall be possessed of and oc- cupy 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 i n 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 car- ried 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 snch term, and until expiration thereof: Provided, always, That a fresh entry of the premises at which such trade or business shall continue 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. GENERAL LICENSES FOR BUSINESS, &c. Sec. 64. And be it further enacted, That on and after the first day of August eighteen hundred and sixty-two, for each license granted, the sum herewith stated shall be respectively and annually paid. Any number of persons carrying on such business in copartnership may transact such business at such place under such license, and not otherwise. 1. Bankers shall pay one hundred dollars for each license. Every person shall be deemed a banker within the meaning of this act 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 out or remitted upon the draft, cheok, or order of such credi- tor, 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 person 7 ' " 46 shall be deemed an auctioneer within the meaning of this act whose occupation it is to offer property for sale to the highest or best bidder. 3. Wholesale Dealers in Liquors of any and every description, including dis- tilled spirits, fermented liquors, and wines of all kinds, shall pay one hun- dred 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 quanti- ties of more than three gallons at one time, to the same purchaser, shall be regarded as a wholesale dealer in liquors within the meaning of this act. 4. Retail Dealers in Liquors, including distilled spirits, fermented liquors, and wines of every description, shall pay twenty dollars for each license. Every person who shall sell or offer for sale such liquors in less quantities than three gallons at one time, to the same purchaser, shall be regarded as a retail dealer in liquors under this act. Bat this shall not authorize any spirits, liquors, wines, or malt liquors, to be drank on the premises. 5. Retail Dealers shall pay ten dollars for each license. 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, in less quantities than a whole original piece or package at one time, to the same person (not including wines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco) shall be regarded as a retail dealer under this act. 6. Wholesale Dealers shall pay fifty dollars for each license. 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 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; but having taken out a license as a wholesale dealer, such person may also sell, as aforesaid, as a retailer. 7. Pawnbrokers shall pay fifty dollars for each license. Every person whose busi- ness 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, shall be deemed a pawnbroker under this act. 8. Rectifiers shall pay twenty-five dollars for each license to 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 additional for each additional five hundred such barrels, or any frac- tional part thereof. Every person who rectifies, purifies, or refines spirituous liquors or wines by any process, or mixes distilled spiritB, 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. 9. Distillers shall pay fifty dollars for each lieense. Every person or copartner- ship who distils or manufactures spirituous liquors for sale, shall be deemed a dis- tiller under this act : Provided, that any person or copartnership distilling or manu- facturing less than three hundred barrels per year, shall pay twenty-five dollars for a license; and provided further, that no license shall be required foranystill or other apparatus used by druggists and chemists for the recovery of alcohol for pharma- ceutical and chemical purposes, which has been used in those processes ; and pro- vided further, that distillers of apples and peaches distilling or manufacturing less 47 than one hundred and fifty barrels per year from the same, shall pay twelve dollars and fifty cents for the license for that purpose, and for a greater quantity as other distillers. 10. Brewers shall pay fifty dollars for each license. Every person" who manufac- tures fermented liquors of any name or description, for sale, from malt, wholly or in part, shall be deemed a brewer under this act : Provided, That any person who manufactures less than five hundred barrels per year shall pay the sum of *wenty-fi>e dollars for a license. 11. Hotels, Inns, and Taverns shall be classified and rated according 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 prop- 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 dollars and less than ten thousand dollars, the second class, and shall pay one hundred dollars for each license ; where the rent or the valuation of the yearly rental shall be twenty-five hundred dollars, and less than five thousand dollars, the third class, and 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 shall pay fifty dollars for each license ; where the rent or the valua- tion of the yearly rental shall be five hundred dollars, and less than one thousand dollars, the fifth class, and shall pay 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 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 each license ; where the rent or the valuation of the yearly rental shall be less than one hundred dollars, the eighth class, and shall pay five dollars for each license. Every place where food and lodging are provided for and furnished to travellers and sojourners, in view of payment therefor, shall be regarded as a hotel, inn, or tavern, under this act. All steamers and vessels upon the waters ot the United States, on board of which passengers or travellers 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 any fraud or collusion in the return of actual rent to the assessor, there shall be a penalty equal to double the amount of the license required by this section, to be collected as other penalties under this act are colleete d. 12. Eating-houses shall pay ten dollars for each license. Every place where food or refreshments of any kind are provided ior casual visitors and sold for con- sumption therein, shall be regarded as an eating-house under this act. But the keeper of any eating house having taken out a license therefor shall not be re- quired to take out a license as a confectioner, anything in this act to the contrary notwithstanding. 13. Brokers shall pay fifty dollars for each license. Any person whose business is to purchase or sell stocks, coined money, bank notes, or other securities for themselves or others, or who deals in exchanges relating to money, shall be re- garded a broker under this act. 48 14. Commercial brokers shall pay fifty dollars for each license. Any person 01 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 unbroken 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 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 license. Any person shall be regarded as a land warrant broker within the meaning of this act who makes a business of buying 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 person whose busi- ness it is to sell, at retail, cigars, snuff, or tobacco in any form, shall be regarded a tobacconist under this act. But wholesale and retail dealers, and keepers of hotels, inns, a id taverns, having taken out a license therefor, shall not be re- quired to take out a license as tobacconists, anything in this act to the contrary notwithstanding. 17. Theatres shall pay one hundred dollars for each license. Every edifice erected for the purpose of dramatic or operatic representations, plays, or perfor- mances, and not including halls rented or used occasionally for concerts or the- atrical representations, shall be regarded as a theatre under this act. 18. Circuses shall pay fifty dollars for each license. Every building, tent, space, or area where feats of horsemanship or acrobatic sports are exhibited, shall be regarded as a circus under this act. 19. Jugglers shall pay for each license twenty dollars. Every person who per- forms by sleight of hand, shall be regarded as a juggler under this act. The pro- prietors or ag ents of all other public exhibitions or shows for money , not enumer- ated in this section, shall pay for each license ten dollars : Provided, That no license procured in one State shall be held to authorize exhibitions in another State, but one license shall be required under this act to authorize exhibitions within any one State. 20. Bowling alleys and billiard rooms shall pay according to 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 exceed- ing one alley or table, five dollars for each additional alley or table. Every place or building where bowls are thrown, or billiards played, and open to the public with or without price, shall be regarded as a bowling alley or billiard room respectively, under this act. 21. Confectioners shall pay ten dollars for each license. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any buildin<*, shall be regarded as a confectioner under this act. But wholesale and retail dealers having taken out a license therefor, shall not be required to take out a license as a confectioner, anything in this act to the contrary notwithstanding. 22. Horse dealers shall pay for each license the sum of ten dollars. Any person whose business it is to buy and sell horses or mules shall be regarded a horse dealer under this act : Provided, that if such horse dealer shall have taken out a license as a livery stable keeper no new license shall be required. 49 23. Livery stable keepers shall pay ten dollars for each license. Any person whose occupation or business it is to keep horses for hire or to let, shall be re- garded as a livery stable keeper under this act. 24. Cattle brokers shall pay for each license the sum of ten dollars. Any person whose business it is to buy and sell and deal in cattle, hogs, or sheep, shall be considered as a cattle broker. 25. Tallow chandlers and soap makers shall pay for each license the sum of ten dollars. Any person whose business it is to make or manufacture candles or soap shall be regarded a tallow chandler and soap maker under this act. 26. Coal- oil distillers shall pay for each license the sum of fifty dollars. Any person who shall refine, produce, or distil crude petroleum or rock oil, or crude coal oil, or crude oil made of asphaltum, shale, peat, or other bituminous sub- stances, shall be regarded a coal oil distiller under this act. 27. Peddlers shall be classified and rated as follows, to wit : when travelling with more than two horses, the first class, and shall pay twenty dollars for each license ; when travelling with two horses, the second class, and shall pay fifteen dollars for each license ; when travelling with one horse, the third class, and shall pay ten dollars for each license ; when travelling on foot, the fourth class, and shall pay five dollars for each license. Any person, except persons peddling newspapers, bibles, or religious tracts, 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, shall be regarded a peddler under this act : Provided, That any peddler who sells, or offers to sell, dry goods, foreign and domestic, by one or more original packages or pieces, at one time, to same person or persons, as aforesaid, shall pay fifty dollars for each license. And any person who peddles jewelry shall pay twenty-five dollars for each license. Pro- dded, That manufacturers and producers of agricultural tools and implements, garden seeds, stoves, and hollow ware, brooms, wooden ware, and powder, deliv- ering and selling at wholesale any of said articles, by themselves or their author, ized agent 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 person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, and sold, shall be regarded an apothecary under this act. Bat wholesale and retail dealers who have taken out a license therefor, shall not be required to take out a license as apothecary, anything in this act to the contrary notwithstanding. 29. Manufacturers shall pay ten dollars for each license. Any person or per- sons, firms, companies, or corporations, who shall manufacture by hand or machinery, and offer for sale any goods, wares, or merchandise, exceeding annu- ally the sum of one thousand dollars, shall be regarded a manufacturer under this act. 30. Photographers shall pay ten dollars for each license when the receipts do not exceed five hundred dollars; when over five hundred dollars and under one thousand dollars, fifteen dollars ; when over one thousand dollars, twenty-five dollars. Any person or persons who makes for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, or paper, by the action of light, shall be regarded a photographer under this act. 31. Lawyers shall pay ten dollars for each license . Every person whose busi- 50 ness 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, shall be deemed to be a lawyer within the meaning of this act. 32. Physicians, surgeons and dentists shall pay ten dollars for each license. Every person (except apothecaries) whose business it is, for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ► ailing, shall be deemed a physician, surgeon, or dentist, as the case may be, within the meaning of this act. 33. Claim agents and agents for procuring patents shall pay ten dollars for each license. Every person who?e business it is to prosecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, under this act. NO LICENSE REQUIRED WHEN BUSINESS IS LESS THAN $1,000 PER ANNUM. Sec. 65. And be it further enacted, That where the annual gross receipts or sales of any apothecaries, oonfectioners, eatiDg-houses, tobacconists, or retail dealers, shall not exceed the sum of one thousand dollars, such apothecaries, confection- ers, eating-houses, 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 Kevenue 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. CASES WHERE LICENSES ARE NOT REQUIRED. Sec. 66. And be it furthkr enacted, That nothing contained in the preceding sec- tions of this act, laying duties on licenses, shall 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 vinters who sell, at the place where the same is made, wine of their own growth ; nor to apothecaries, as to wines or spirituous liquor3, which they use exclusively in the preparation or making up of medicines for sick, lame, or diseased persons ; nor shall the provisions of paragraph number twenty-eight extend to physicians who keep on hand medi- cines 6olely for the purpose of making up their own prescriptions for their own patients. LICENSES NOT TO INTERFERE WITH STATE LAWS. Sec. 67. And be it further enacted, That no license heretofore 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 pro- hibited by the laws thereof, or in violation of the laws of any State or Territory : Provided, Nothing in this act shall be held or construed 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 li- cense is required to be paid by this act. MANUFACTURERS TO MAKE MONTHLY STATEMENTS. 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, 51 or corporation (and any word or words in this act indicating or referring to per- son or persons shall be taken to mean and include partnerships, firms, associa- tions, or corporations, when not otherwise designated or manifestly incompatible with the intent thereof) shall comply with the following requirements, that is to say : First. Before commencing, or if already commenced, before 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 else- where, 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 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 every month, after the day on which this act takes effect, as hereinbefore mentioned, or on or before a day prescribed by the Commissioner of Internal Revenue, make re- turn 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, oaths, and affirmations, shall be in form, scope and detail, as may be prescribed, from time to time, by the Commissioner of Internal Eevenue. PENALTY FOB NOT PAYING DUTIES. Sec. 69. And be it farther enacted, That upon the amounts, quantities and value of produce, goods, wares, merchandise, and articles manufactured and sold, or delivered, hereinafter enumerated, the manufacturer thereof, whether manufac- tured for himself or others, shall pay to the collector of internal revenue within his district, monthly, or on or before a day to be prescribed by the Commissioner of Internal Revenue, the duties on such manufactures ; Provided, That when thread is manufactured and sold, or delivered exclusively for knitted fabrics, or for weaving or spooling, as provided for in the 75th section of this act, the duties shall be assessed on the articles finished and prepared for use or consumption to the party so finishing or preparing the same, and any party so finishing or pre- paring any cloth or other fabrics of cotton, wool, or other material, whether im- ported or otherwise, shall be considered the manufacturer thereof for the pur- poses of this act ; and for neglect to pay such duties within ten days after de- mand, either personal or written, left at his, her, or their house, or place of bu- siness, or manufactory, the amount of such duties may be levied upon the real and personal property of any such manufacturer. And such duties, and what- ever 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 part, upon commission, or where the material is furnished by one party and manufac- tured by another, if the manufacturer shall be required to pay under this act the tax hereby imposed, such person or persons so paying the same shall be en- titled to collect the amount thereof of the owner or owners, and shall have a 52 lien for the amount thus paid upon the manufactured goods : And "provided fur- ther, That the taxes on all articles manufactured and sold, in pursuance of con- tracts bona fide made before the passage of this act, shall be paid by the purcha- sers thereof, under regulations to be established by the Commissioner of Inter- nal Revenue. DISPOSAL BY UNITED STATES OF GOODS FORFEITED. Sec. 70. And be it further enacted, That for neglect or refusal to pay the duties provided by this act on manufactured articles, as aforesaid, the goods, wares, and merchandise manufactured and unsold by such manufacturer, shall be for- feited 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 Reve- nue. In such case the collector or deputy collector may take possession of said articles, and may maintain such possession in the premises and buildings where they may have been manufactured or deposited, or may be. He shall summon, giving notice of not less than two nor more than ten days, to the parties in possession of said goods, enjoining them to ap- pear before the assessor, or assistant assessor, at a day and hour in such sum- mons fixed, then and there 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 manu- facturers of the same, if the articles shall be, at the time of taking suoh possession, upon the premises where manufactured ; if they should 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 de- termined 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 suffi- cient, 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, That the proceeds of the sale of said articles, if any there be after de- ducting the duties thereon, together with the expenses of summons, advertising, and sale, or the excess of the value of said articles, after deducting the duties and expenses accrued thereon, when turned over to the use of any department of tue government, Bhall be refunded and paid to the manufacturer or to the per- son in whose custody or possession the articles were when seized. The Commis- sioner 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 53 Internal Revenue by the collector or deputy collector who shall make any such seizure. A rticles which the collector may adjudge perishable may be sold or disposed of before declaration of forfeiture. Said sales shall be made at public auction, and notice thereof shall be given in the same manner as is provided in this section in case of forfeiture. FINE OF $500 FOB REFUSING INFORMATION. Sec. 71. And be it further enacted, That any violation of, or refusal to comply with the provisions of the sixty-eighth section of this act, shall be good cause for seizure and forfeiture, substantially in manner as detailed in the section next preceding this, of all manufactured articles liable to be assessed under the pro- visions 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. APPRAISEMENT OF VALUE OF MANUFACTURERS FORFEITED. Sec. 72. And be it further enacted, That in case of the manufacture and sale or delivery of any goods, wares, merchandise, or articles as hereinafter mentioned, without compliance on the part of the party manufacturing the same with all or any of the requirements and regulations prescribed in this act in relation there- to, the assistant assessor may, upon such information as he may have, assume and estimate the amount and value of such manufactures, and upon such as- sumed amount assess the duties, and said duties shall be collected in like man- ner 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. MANUFACTURES NOT OVER S600, AND FOR OWN CONSUMPTION, EXEMPT. Sec. 73. And be it further enacted, That all goods, wares, and merchandise, or articles manufactured or made by any person or persons not for sale, but for his, her, or their own use or consumption, 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 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 prom- ising to pay therefor, and receiving the goods, wares, and merchandise or ar- ticles. VALUE AND QUANTITY OF GOODS ESTIMATED ACCORDING TO ACTUAL SALES. Sec. 74. And be it further enacted, That the value and quantity of the goods, wares, and merchandise required to be stated, as aforesaid, and subject to an ad valorem duty, shall be estimated 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 be- half ; and where such goods, wares, and merchandise have been removed for consumption, or for delivery to others, or placed on shipboard, or are no longer within the custody and control of the manufacturer or manufacturers, or his or their agent, not being in his, her, or their factory, store or warehouse, the value 54 stall be estimated by the average of the market value of the like goods, waTes, and merchandise, during the time when the same would have become liable to and charged with duty. DUTIES ON GOODS, "WAKES, AND MERCHANDISE. Sec. 75. And be it further enacted, That from and after the said first day of August, eighteen hundred and sixty-two, upon the articles, goods, wares, and mer- chandise, 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 valorem : On all mineral coal, except such as is 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 1st day of April, 1S62, the lessee shall pay the tax ; 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 : Provide!, That red oil or oleic acid, produced in the manu- facture of candles, and used as a material in the manufacture of soap, pa- rarfine, whale and fish oil, shall be exempted from this duty ; 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 regu- lated 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 the month preceding the return, and all gas companies are 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 fur- nished 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 asssessor of the district to increase the same as he shall deem just and proper : And provided further, 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 eompete with each other shall pay the rate imposed by this act upon the company having the largest production. 55 On coal illuminating oil, refined, produced by the distillation of coal, asphal- tum, shale, peat, petroleum, or rock oil, and all other bituminous substances used for like purposes, ten cents 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 notwith- standing: 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 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 part, or which is prepared for sale as a substitute for coffee, three mills per pound ; On 'ground pepper, ground mustard, ground pimento, ground 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, two mills per pound ; On sugar, refined or made from molasses, Birup of molasses, melado or concen- trated melado, two mills per pound; on all brown, muscovado, or clarified sugars, produced directly from the sugar cane, and not from sorghum or im- phee, other than those produced by the refiner, one cent per pound ; On sugar candy and all confectionery, made wholly or in part of sugar, one cent per pound ; On chocolate and cocoa, prepared, one cent per pound; On saleratus, and bicarbonate of soda, five mills per pound ; On starch, made of potatoes, one mill per pound, made of corn 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 all descriptions, not including snuff, cigars, and smoking tobacco, prepared with all the stems in, or made exclusively of stems, valued at more than thirty cents per pound, fifteen cents per pound ; valued at aDy 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 exolusivly of stems, two cents per pound ; On snuff; manufactured of tobacco, ground dry or damp, of all descriptions, twenty cents per pound ; On cigars, valued at not over five dollars per thousand, one dollar and fifty cents per thousand. On cigars, valued at over five dollars, and not over ten dollars per thousand, $2 per thousand. On cigars, valued at over ten and not over twenty dollars per thousand, $2 50 per thousand. On cigars, valued at over twenty dollars per thousand, S3 50 per thousand. On gunpowder, and all explosive substances used for mining, blasting, artillery, 56 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 above thirty cents per pound, six cents per pound ; On white lead, twenty-five cents per one hundred pounds ; On oxide of zinc, twenty- five cents per one hundred pounds ; On sulphate of barytes, ten cents per one hundred pounds : Provided, That white lead, oxide of zinc, and sulphate of barytes, or any one of them, shall not be subject to any additional duty in consequence of being mixed or ground with linseed oil, when the duties upon all the materials so mixed or ground shall have been previously actually paid ; On all paints and painters' colors, dry or ground in oil, or in paste with water, not otherwise provided for, five per centum ad valorem ; On clock movements made to run one day, five cents each ; made to run more than one day, ten cents each ; On pins, solid head or other, five per centum ad valorem ; On umbrellas and parasols made of cotton, silk, or other material, five per cen- tum ad valorem ; On screws, commonly called wood screws, one and a half cents per pound ; On railroad iron, and 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 wire-gauge, 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 ton, 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 spikes, two dollars per ton : Provided, That bars, rods, bands, hoops, sheets, plates, nails, and spikes, manufac- tured from iron upon which the duty of onu dollar and fifty cents has been levied and paid, shall be subject only to a duty 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 thou- sand pounds; cast iron used for bridges, buildings, or other permanent structures, one dollar per ton : Provided, That bar iron used for like pur- poses 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 pou nd or less, four dol- lars 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 ; On paper of all descriptions, including pasteboard and binder's boards, three per centum ad valorem. On soap, castile, palm 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 above three and a half cents per pound, five mills per pound ; On soap, fancy, scented, honey, cream, transparent, and all descriptions of toilet and shaving soap, two cents per pound ; 57 On salt, four cents per one hundred pounds ; On pickles and preserved fruits, and on all preserved meats, fish, and shell-fish in cans, or air-tight packages, five per centum ad valorem ; On glue and gelatine of all descriptions in the solid state, five mills per pound ; On glue and cement, made wholly or in part of glue, to be sold in the liquid state, twenty-five cents per gallon ; 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 aad a half cents per square foot ; 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 or rough 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 in- terest of the parties finishing or currying such leather, not previously taxed in the rough, except calf skins, one cent per pound ; On bend and bntt leather, one and a half cents per pound ; On offal leather, five mills per poand ; On oil dressed leather, and deer skins dressed or smoked, two cents per pound ; On tanned calf skins, six cents each ; On morocco, goat, kid, or sheep skins, curried, manufactured, or finished, four per centum ad valorem : Provided, That the price at which such skins are usually sold shall determine their value ; On horse and hog skins, tanned and dressed, four per centum ad valorem ; On American patent calfskins, five per centum ad valorem; On conducting hose of all kinds, for conducting water or other fluids, a duty of three per centum ad valorem ; On wine made of grapes, five cents per gallon ; On varnish, made wholly or in part of gum copal or other gums or substances, five per centum ad valorem ; On furs of all descriptions, when made up or manufactured, three per centum ad valorem ; On cloth and all textile or felted fabrics of cottoD, 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 manufactured and sold or delivered exclusively for knitted fabrics, or for weaving, when the spinning and weaving for the manufac- ture 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, when finished for sale, 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 per centum ad valorem ; 58 On and after the first day of October, eighteen hundred and sixty-two, there shall be levied, collected, and paid, a tax of one half 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 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: Provided, however, That the Commissioner of In- ternal Revenue 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. On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute, 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 oth< j r materials, not in this act otherwise provided for, a duty of three per centum ad valorem: Provided, That on all cloths dyed, printed, bleached, and manufactured into other fabrics, or otherwise pre- pared, on which a duty or tax shall have been paid before the same were so dyed, printed, bleached, manufactured, or prepared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof: And provided, further, That on all oil-dressed leather, and deer skins dressed or smoked, manufactured into gloves, mittens, or other articles, on which a duty or tax shall have been paid before the same were so manufactured, the said duty or tax shall be assessed only upon the increased valuation ; And provided farther, That on all oil-dressed leather and deer-skins, dressed or smoked, manufactured into gloves, mittens, 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 cent, shall be assessed only upon the increased valuation : And provided, further, in estimating the duties upon all articles manufactured when removed and sold at any other place than the place of manufacture, there shall be deducted from the gross amount of sales the freight, commis- sion, and expenses of sale actually paid, and the duty shall be assessed and paid upon the net amount, after the deductions as aforesaid ; And provided, further, That printed books, magazines, pamphlets, newspapers, reviews, and 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 be- yond 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, concen- 59 trated milk; bullion, in the manufacture of silverware; brick; lime; Ro- man 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, 1862, and to such as are manufactured and not removed from the place of manufacture, prior to that date. AUCTION SALES. Sec. 76. And be it further enacted, That on and after the first day of August eigh- teen 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, not includ- ing 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 sale, as aforesaid, shall, at the end of each and every month, or within ten days thereafter, make a list or return to the assistant assessor of the district of the gross amount of all 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 or 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 due thereupon, as aforesaid, and in default thereof shall be 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 provisions of this act: Provided, That no duty shall be levied under the provisions of this section upon any sales by judicial or execu- tive 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 said first day of Au- gust, eighteen hundred and sixty-two, there shall be levied, collected and paid by any person or persons owning, possessing, or keeping any carriage, yaftht, 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. Carriage, gig, chaise, phaeton, wagon, buggy-wagon, carryall, rookaway, or other like carriage, the body of 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 $75 dollars or over, in- cluding the harness used therewith, when drawn by one horse, one dollar. Carriages of like description, drawn by two horses, and any coach, hackney coach, omnibus, or fonr-wheel 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 transpor- tation of merchandise, valued at $75 and not exceeding §200, including the harness used therewith, drawn by two horses or more, two dollars : Carriages of like description, when valued above $200 and not exceeding five dollars ; 60 Carriages of like description, valued above $600, ten dollars; Pleasure or racing vessels, known as yachts, whether by sail or steam, under the value of $600, five dollars ; Yachts valued above $600 and not exceeding $1,000, ten dollars ; and for each additional $1,000 in value of said yachts, ten dollars ; Billiard tables kept for use, ten dollars ; Plate of gold, kept for use, per ounce troy, fifty cents ; Plate of silver, kept for use, per ounce troy, three cents ; Providrd, 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 CATTLE, HOGS, AND SHEEP. Sec. 78. And be it further enacted, That on and after the first day of August, 1862, there shall be levied, collected, and paid by any person or persons, firms, com- panies, or agents or employers thereof, the following duties or taxes, that is to say : on all horned cattle exceeding eighteen months old, slaughtered for sale, thirty cents per head, on all calves and cattle slaughtered for sale, under eighteen months old, five cents per head ; on all hogs, exceedingsix months old, slaughtered for sale, when the number thus slaughtered exceeds twenty in any one year, ten cents per head ; 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 consumption, shall be exempt from duty. MONTHLY STATEMENT OF CATTLE, &c, SLAT/GHTEEED. 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 hogs, shall be required to make and'render a list at the end of each and every month to the assistant assessor of the district where the business is transacted, stating the num- ber of cattle, 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 th-rtto a declaration of said person or persons, agents or employees thereof, as aforesaid, under oath or affirmation, in such manner and form as may be prescribed by th e 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 aforesaid, 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 often 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, hogs, and sheep, liable to be taxed under the provisions of this act. STEAM AND FERRY BOATS, BAILROAD AND TOLL BRIDGES. Sec. 80. And be it further enacted, That on and after the first day of August, eigh- teen hundred and sixty-two, any person or persons, firms, companies, or corpora- tions, owning or possessing, or having the care or management of any railroad or 61 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 of all the receipts of such railroads for the trans- portation of passengers over and upon the same ; and any person or persons, com- panies, or corporations, owning or possessing, or having the care or management of any railroad or railroads using any other power than steam thereon, or owning or possessing, or having the care or management of any ferry-boat, propelled by steam or horse power, shall be subject to and pay a duty of one and a half per centum upon the gross receipts of such railroad, or ferry-boat, respectively, for the transporta- tion of passengers over and upon said railroads, steamboats, vessels, and ferry-boats ; and any person or persons, firms, companies, or corporations, owning, possessing, or having the care or management of any bridge authorized by law to receive toll for the transit of passengers, vessels, carriages, teams, and freight of any description over such bridge, shall be subject to and pay a duty of three per centum on the gross amount of all their receipts of every description. And the owner, possessor, or per- son or persons, having the care and management of any suoh railroad, steamboat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, within five days after the end of each and every month, commencing as hereinbefore mentioned, make a list or return to the assistant assessor of the district within which such owner, possessor, company, or corporation may have his or its place of business, or where aDy suoh 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 Interna] 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 afore- said ; and in case of neglect or refusal to make said lists or return for the space of five days after such return should be made as aforesaid, the assessor or assistant assessor shall proceed to estimate 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 suoh assessment, or of as- certaining the correctness of any such return, the books of any such person, com- pany, or corporation, shall be subject to the inspection of the assessor or assistant assessor 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 ot 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 cen- tum on the amount of such duties ; and for any attempt, knowingly, to evade the payment of such duties, the said owner, possessor, or person having the care or man- agement 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 pen- alties ; and all provisions of this act in relation to liens and collections by distraint, not incompatible herewith, shall apply to this section and the objects therein em- braced : Provided, That all such persons, companies, and corporations shall have the right to add the duty or tax imposed thereby 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. 62 BAIL BOAS BONDS. Sec. 81. And he it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, any person or persons owing 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 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 gains of said companies, shall be subject to and pay a duty of three per centum on the amount of all such interest or dividends whenever the same shall be paid ; and said rail- road companies or railroad corporations, or any person or persons owning, possessing, or having the care or management of any railroad company or rail- road 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 Au- gust, as aforesaid, on account ot 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 evi- dences of their indebtedness, upon which interest or coupons are payable, holden by any person or party whatsoever, and a 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 Com- missioner of Internal Revenue, which shall contain a true and faithful 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 affirma- " tion, 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 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. DIVIDENDS OF BANKS, INSTJEANCE COMPANIES, &c. Sec. 82. 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 all banks, trust companies, and 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 63 dividends in scrip or money thereafter declared due or paid to stockholders, to policy holders, or to depositors, as part of the earnings, profits, or gains of said hanks, 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 the duties upon the dividends of life insurance companies shall not be deemed due, or he collected until such dividends shall be payable by such companies. And said banks, trust companies, savings institutions, and insurance companies, are hereby authorized and 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 August, eighteen hundred and sixty-two, the said duty or sum 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 payable, and as oiten as every six months, to the Commissioner 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 afore- said, during the time when such duties remain unaccounted fox, and there shall be annexed to every such list or return a declaration, under oath or affirma- tion, to be made in form and manner as shall be prescribed by the Commis- sioner of Internal Revenue, of the president, or some other proper officer of said bank, trust company, savings institution, or insurance company, re- spectively, 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, or insurance company making such default shall forfeit as a penalty the sum of five hundred dollars. PENALTY FOR BANKS, &c, REFUSING STATEMENTS. Sec. 83. And be it further enacted, That any person or persons owning or pos- sessing, 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 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 ba made according to the general provisions heretofore prescribed in this act DUTY ON FIRE AND MARINE INSURANCE. Sec 84. And be it further enacted, That on the first day of October, Anno Domi- ni 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 in- surance from loss or damage by fire, or by the perils of the sea, the duty of ^ttea»per oentum 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. 64 INSURANCE COMPANIES TO MAKE QUARTERLY STATEMENTS. Sec. 85. And be it further enacted, That on the first day of 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 indi- viduals, 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 ren- dered to the Commissioner of Internal Revenue within thirty days after the ex- piration of the quarter for whioh 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 quarterly accounts shall be paid to the Commissioner of In- ternal 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 five thousand dollars. SALARIES OF PUBLIC OFFICERS. Sec. 86. 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 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 represen- tatives 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 shall, at the same time, make a certi- ficate 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. PASSPORTS. Sec. 87. And be it further enacted, That for every passport issued from the office of the Secretary of State, after the thirty-first day of July, 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 forwarded 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 65 moneys received for passports in the manner hereinbefore provided. And a like amount shall be paid for every passport issued by any Foreign Minister or Con- sul 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 day of August, eighteen hundred and sixty-two, there shall be levied, collected, and paid by any person or person?, firm, or company, publishing any newspaper, magazine, re- view, 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 person or persons, firm or company, owning, possessing, or having the care or management of any and every such newspaper or other publication, as aforesaid, shall make a list or return, quarterly, com- mencing 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 shall also [monthly] quarterly, and at the time of making said list or return, pay to the collec- tor 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 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 publications, 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 section 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, pub- lishing 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 : Provided, further, That the receipts for advertisements to the amount of one thousand dollars, by any person or persons, firm, or company, publishing any newspaper, magazine, review, or other literary, scientific, or news publication, issued peridiocally, shall be exempt from duty : And provided, further, That all 66 newspapers whose circulation does not exceed two thousand copies shall be exempted from all taxes for advertisements. REPEALED SECTIONS OF ACT OF AUGUST 5th, 1861. Sec. 89. And be it further enacted, That for the purpose of modifying and re- enacting, as hereinafter provided, so much of an act entitled " An act to provide increased revenue from imports 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 depositions, and fifty-one, be, and the same are hereby, repealed. DUTIES ON INCOMES. Sec. 90. And be it further enacted, That there shall be levied, 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, di- vidends, 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 hereinafter mentioned, if such annual gains, profits, or income exceed the sum of six hundred dollars, and do not exceed the sum of $10,000, a duty of three ^ cent, on the amount of such annual gains, profits, or income, over and above the said sum of 8600 ; if said income exceeds the sum of $10,000, a duty of five per cent, upon the amount thereof exceeding $600 ; and upon the annual gains, pro- fits, 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 Gov- ernment of the United States, there shall be levied collected and paid a duty of five per centum. TAX ON DIVIDENDS PREVIOUSLY PAID, TO BE DEDUCTED FROM INCOMES. Sec. 91. And be it further enacted, That in estimating said annual gains, profits, or income, all other National, State, and local taxes, lawfully assessed upon the property or other sources of income of any person as aforesaid, 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 and members of Congress, except 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, ferryboat or rail- road company, or corporation, orjon any bonds or other evidences of indebt- edness of any railroad company or other corporation, which shall have been, assessed or paid by said banks, trust companies, savings institutions, insurance, gas, bridge, telegraph, steamboat, ferryboat, express, or railroad companies, as aforesaid, or derived, from advertisements or any articles manufactured, upon which specific stamp or ad valorem duties shall have been directly assessed and 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 Decem- ber next preceding the time for levying and collecting said duty, that is to say, on the first day of May, eighteen hundred and sixty-three, and in each year 67 thereafter : Provided, That upon such portion of said gains, profits, or income, whether subject to a duty as provided in this act of three per centum or of five per centum, which shall be derived from interest upon notes, bonds, or other securities of the United States, there 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. PENALTY FOR NOT PAYING TAX ON INCOMES. Sec. 92. And be it further enacted, That the duties on incomes herein imposed shall be due and payable on or before the thirtieth day of June, in the year eigh- teen 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 due and unpaid for thirty days after the thirtieth of June, as aforesaid, and for ten days after the demand thereof by the collector, there shall be levied in addition thereto, the sum of five per centum on the amount of duties so un- paid as a penalty, except from the estates of deceased and insolvent persons ; and if any person or persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be a lien in favor of the United States from 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 de- fault of the payment of said duty for the space of thirty days, after the same shall have become due, and be demanded as 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 Inter- nal 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 warrant, in form and manner to be prescribed by said Commissioner of Internal Revenue, under the directions of the Secretary 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 further 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 levy. And in all cases of sale, as aforesaid, the certificate of such 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 their 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. 68 STATEMENTS OF GUARDIANS AND TRUSTEES. Sec. 93. And be it further enacted, That it shall be the duty of all persons of law- ful age, and all guardians and trustees, whether such trustees are so by virtue of their office as executors, administrators, or other fiduciary capacity, to make re- turn in the list or schedule, as provided in this act, to the proper officer of inter- nal revenue, of the amount of his or her income, or the income of such minora 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 as- sessor or assistant assessor shall assess the amount of his or her income, and pro- ceed thereafter to collect the duty thereon in the same manner as is provided for in other cases of neglect or refusal to furnish lists or schedules in the general provisions of this act, where not otherwise incompatible, and the assistant asses- sor may increase the amount of the list or return of any party making such re- turn, if he shall be satisfied that the same is understated : Provided, That any party, 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 accord- ing 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, iu manner as aforesaid, he or she may 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-SCHEDULE B. Sec. 94. And be it further enacted, That on and after the first 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 vellum, parchment, or paper upon which such instruments, matters, or things, or aDy 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 fig- ures against the same, respeetively, or otherwise specified or set forth in the said schedule. PENALTY FOR NOT USING STAMPS. Sec. 95. And be it further enacted, That if any person or persons, shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped for de- noting 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 dol- lars, and such instrument, document, or paper, as aforesaid, shall be deemed invalid and of no effect. STAMPS, PAPER, &&, DESIGNED FOR A CERTAIN ARTICLE, NOT TO BE USED FOR ANOTHER. Sec. 96. And be it further enacted, That no stamp appropriated to denote the duty charged on any particular instrument, and bearing the name of such instrument on 69 the face thereof, shall be 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 particular instrument, shall be used for any other purpose, or if so used, the same shall be of no avail. PENALTY FOR FORGING STAMPS. Sec. 98, Andbe it further enacted, That if any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp or die, or any part of any stamp or die, whioh 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 impres- sion of any such stamp or die, as aforesaid, upon any vellum, parchsasnt, 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 ot the duties hereby imposed, or any part thereof, or if any person shall utter,- or sell, or expose to sale, any vellum, parchment, or paper, article or thing, haviDg there- upon the impression of any such counterfeited stamp or die, or 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 cut, tear, or get off, or cause or procure to be cut, torn, or got off, the impression of any stamp or die whioh shall have been provided, made, or used in pursuance of this act, from any vellum, parchmsnt, 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 said counterfeit stamps, and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, and by imprisonment and confinement to hard labor not exceeding five years. HOW STAMPS ARE TO BE USED. Sec 99. AntL be it further enacted, That in any and all cases where an adhesive slamp 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, or deface the same in such a manner as to show clearly and distinctly that such stamp has been made use of, and 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 they shall forfeit the sum of fifty dol- lars : Provided, nevertheless, That any proprietor or proprietors of proprietary articles, or articles 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 where such stamp is used, instead of his or their 10 70 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 con- tents thereof, the said stamp shall be effectually destroyed ; and in default thereof shall be liable to tie same penalty imposed for neglect to affix said stamp as here- inbefore prescribed in this act. Any person who shall fraudulently obtain or use any of the aforesaid stamps or designs therefor, and any person forging, or counter- feiting, or causing, or procuring the forging or counterfeiting any representation, like- ness, similitude or colorable imitation of the said last mentioned stamp, 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, er 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 said last mentioned stamp, or any engraver or printer who shall sellor give away such 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. PENALTY FOR EVADING DUTIES ON NOTES, DRAFTS, &c. Sec. 100. And be further enacted. That if aDy person or persons shall make, sign, or issue, or cause to be made, signed, or issued, or shall accept or pay, or cause to be accepted or paid, 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, she, or they shall, for every such bill, draft, order, or note, forfeit the sum of two hundred dollars. PENALTY FOR PAYING UNSTAMPED BILLS OF EXCHANGE. Sec 101. And be it further enacted, That the acceptor or acceptors of any bill of exchange or order for the payment of any sum of money drawn, or purporting to be drawn, in any foreign 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 negotiate, or offer in payment, or receive or take in payment, any such draft or order, the person or persons so offending Bhall forfeit the sum of one hundred dollars. STATIONERS, &c, TO SELL STAMPS. Sec. 102. And be it further enacted, That the Commissioner of Internal Revenue be, and is hereby authorized to sell to and supply collectors, deputy collectors, post- masters, statioaers, 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 tha collectors, postmasters, stationers, or other purchasers ; but the cost of any paper, vellum, or parchment, shall be added to the 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 71 of articles named in Schedule C, who shall furnish his or their own die or design tor stamps, to be used especially for his or their own proprietary article?, shall be allowed the following discounts, namely: on amounts purchased at «ne 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 Eevenue may from time to time make regulations for the 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. COMMISSIONER OF INTEENAL EEVENUE TO DECIDE WHAT INSTEUMENTS AEE EXEMPT FEOM DUTY. Sec. 103. And be it further enacted, That it shall be lawful for any person to present to the Commissioner of Internal Revenue any instrument, and require 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 »■ particular stamp, to be provided for that purpose, with such word or words or device thereon as he shall judge proper, which Bhall 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 re- ceived in evidence in all courts of law or equity, notwithstanding any objections made to the same, as being charged with stamp duty, and not stamped to denote the same. TELEGEAPHIC DISPATCHES. Sec 104. And be it further enacted, That on and after the date on which this aet shall take effect, no telegraph company 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 written copy thereof, or Laving the same stamped thereupon, and in default thereof shall ineur a penalty often dollars : Provided, That only one stamp shall be required, whether sent through one or more companies. EXPEESS COMPANY PACKAGES. Sec 105. And be it further enacted, That on and after the date on which this aot shall take effect, no express company or its agent or employee shall receive for trans- portation from any person, any bale, bundle, box, article, or package of any descrip- tion, without either delivering to the consignor thereof a printed receipt, having stamped or affixed thereon a. stamp denoting the duties imposed by this act, or without affixing thereto an adhesive stamp or stamps denoting such duty, and in default thereof incur a penalty of ten dollars ; Provided, That but one stamped receipt or stamp shall be required ft,r 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 stamped receipts or stamp shall be required for any bale, bundle, box, article, or package transported for the government, nor for such bales, 72 bundles, boxes, or packages as are transported by such companies without charge thereon. STAMPS ON ARTICLES IN SCHEDULE C. Sec. 106. And be it further enacted, That all the provisions 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 dulies, and apply to the provisions in relation thereto. Sec. 107. And be it further enacted, That on and after the first day of August, eigh- teen hundred and sixty-two, no person or persons, firms, companies, or corporations, shall mate, prepare, 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 men- tioned 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 herein contained shall apply to any uncompounded medicinal drug or chemical, nor to any medicine compounded according to the United States or other national pharmacopias, nor of which the full andproper formula is published in either of the dispensatories, formularies, or text books in common use among physi- cians and apothecaries, including homoeopathic and eclectic, or in any pharmaceutical journal now issued by any incorporated college of pharmacy, and not sold or offered for sale, or advertised under any other name, form or guise, than that under whi'ch they may be severally denominated and laid down in said pharmacopises, dispen- satories, textbooks, 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 ac- cording to the written recipe or prescription of any physician or surgeon. Sec. 108. And be it further enacted, That every manufacturer or maker of any oi the articles for sale mentioned in schedule C, after the same shall have been so made, and the particulars hereinbefore 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 com- modity 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 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 be for- feited. Sec. 109. And be it further enacted, That every maker or manufacturer of any of the articles or commodities mentioned in schedule C, as aforesaid, who shall sell, send out, remove, or deliver any article or commodity, manfactured 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 con- veyed 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 forfeiture of any such article or commodity : Provided, That medicines, preparations, compositions, perfumery, and cosmetics, 73 upon which stamp duties are required by this act, may, when intended for expor- tation, be manufactured and sold, or removed, 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 against fraud as may be from time to time prescribed by the Secretary of the Treasury. MANTJFACTTJKEB'S MONTHLY STATEMENT. Sec. 110. And be it further enacted, That every manufacturer or maker of any of the articles or commodities, as aforesaid, or his chief workman, agent, or superintend- ent, 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 preoeding 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 premi- ses of such 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 forfeit- ing for every refusal or neglect to make such declaration, one hundred dollars ; and if any such manufacturer or maker, or his chief workman, agent or super- intendent, shall make any false or untrue declaration, such manufacturer or maker, or chief workman, agent, or superintendent, making the same, shall forfeit five hundred dollars. SCHEDULE B. STAMP DUTIES. Duty. Agreement or Contract, other than those specified in this schedule ; any ap- praisement 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 $0 05 Bank check, draft, or order for the payment ot any sum of money exceeding $20, drawn upon any bank, trust company, or other person or persons, companies or corporations, at sight or on demand 2 Bill of Exchange (inland), draft, or order for the payment of any sum of money exceeding $20, and not exceeding $100, otherwise than on sight or on demand, or any promissory note, except bank notes issued for circula- tion, for a sum exceeding $20 and notexceeding $100. 5 Exceeding $100 and not exceeding $200 10 Exceeding $200 and not exceeding $360 15 Exceeding $350 and not exceeding $500 20 Exceeding $600 and not exceeding $750 ' 3q Exceeding $750 and not exceeding $1,000 40 Exceeding $1,000 and not exceeding $1,500, 60 Exceeding $1,500 and not exceeding $2,500 ' , i qq Exceeding $2,500 and notexceeding $6,000 [[/ 1 jq And for every $2,500, or part of $2,500, in excess of $5,000 "°" 100 Bill oe Exchange (foreign), or letter of credit drawn in, but payable out of the United States, if drawn simply, 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 paya- ble shall not exceed $160, or the equivalent thereof in any foreign currency in which such bill may be expressed, according to the standard of value fixed by the United States '. .. . » Above $150 and not above $250 2 Above $250 and not above $600 ,?. Above $500 and not above $1,000 i- Above $1,000 and not above $1,500 ,„ Above $1,500 and not above $2,260 o„ Above $2,250 and not above $3,600 fi Above $3,500 ana not above $5,000 ,„ Above $5,003 andnot above $7,600 i on And for every $2,500, or parts thereof in excesi of $7,600. .'.'...'.....'.....'.'..'.'.'. 39 74 Bill of Lading or receipt (other than charter party) for any goods, merchan- dise, or effects, to be exported from a port or place in the United States to any foreign port or place $0 19 Express.— For every receipt or stamp issued or used by any express company, or carrier, or person whose occupation it is to act as such, for all boxes, bales, packages, or bundles, for the transportation of which such company, car- rier, or person, shall receive a compensation of not over twenty-five cents. . 1 When such compensation exceeds the sum of twenty-flve cents, and not over one dollar ■ 2 When one or more packages are sent to the same address at the same time, and the compensation exceeds one dollar 5 Bond. — For indemnifying any person who shall have become bound or engaged as sure! y for the payment of any sum of money,or for the due execution or perform- ance of the duties of any office, and to account for money received by virtue thereof BO Bond of any description other than such as are required in legal proceedings, and such as are not otherwise charged in this schedule 25 Certificate of stock in an incorporated company 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 10 For a sum exceeding fifty dollars 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 25 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 2 For a sum exceeding one hundred dollars 5 Certificate of any other description than those specified. 10 Charter party. — Contract or agreement for the charter of any ship or vessel, or steamer, or auy letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steam- er, 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 3 00 Exceeding three hundred tons, and not exceeding six hundred tons 6 00 Exceeding six hundred tons 10 00 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 10 Conveyance. — Deed, instrument or writing, whereby any lands, tenements, or other realty sold shall be granted (eased), assigned transferred, or otherwise conveyed to, or vested in, the purchawer or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value ex- ceeds two thousand five hundred dollars 2 00 Exceeding two thousand five hundred dollars, and not exceeding five thousand dol- lars 5 00 Exceeding five thousand dollars, and not exceeding ten thousand dollars 10 00 Exceeding ten thousand dollars, and not exceeding twenty thousand dollars 20 00 And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thousand dollars 20 00 Dispatch, Telegraphic — Any dispatch or message, the charge for which, for the first ten words, does not exceed twenty cents 1 When the charge for the first ten words exceeds twenty cents 3 Entry of any goods, wares, or merchandise at the custom-house, either for con- sumption or warehousing, not exceeding one hundred dollars in value 25 Exceeding one hundred dollars and not exceeding five hundred dollars in value ... 50 Exceeding five hundred dollars in value 1 00 Entry for the withdrawal of any goods or merchandise from bonded warehouse.. 50 Insvkance, Marine and Fire. — Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be 75 made or renewed upon property of any description, whether against perils by the ssa or by Are, or other peril of any kind, made by any insurance company, or its agents, or by any other company or person $0 86 Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof — If for a period of time not exceeding three years BO If for a period exceeding three years 1 00 Manifest for Custom House entry or clearance 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 300 tons 1 00 Bxc»eding 300 tons, and not exceeding 600 tons 3 00 Exceeding 600 tons 5 00 Mortgage of lands, estate, or property, real or personal, heritable or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time, or previously due and owing, or forborne to be paid, being payable; also any conveyance of any lands, estate, or property whatsoever, in trust to be sold or other- wise converted into money, which shall be intended only as security, and 6hall 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 Exceeding five hundred dollars, and not exceeding one thousand dollars Exceeding one thousand dollars, and not exceeding two thousand five hundred dollars Exceeding two thousand live hnndred dollars, and not exceeding five thousand dol- lars Exceeding five thousand dollars, and not exceeding ten thousand dollars Exceeding- ten thousand dollars, and not exceeding twenty thousand dollars And for every additional ten thousrnd dollars, or fractional part, thereof, in excess of twenty thousand dollars Passage Tickets. — By any vessel from a port in the United States to a foreign port, if less than thirty dollars Exceeding thirty dollars Power of Attorney for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest thereon 55 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 10 Power of Attorney to receive or collect rent 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 1 00 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 BO To exceed two thousand five hundred dollars and not exceeding five thousand dollars 1 00 To exceed five thousand dollars and not exceeding twenty thousand dollars 2 00 To exceed twenty thousand dollars and not exceeding fifty thousand dollars 5 00 To exceed fifty thousand dollars and not exceeding one hundred thousand dollars 10 00 Exceeding one hundred thousand dollars and not exceeding one hundred and fifty thousand dollars 20 00 And for every additional fifty thousand dollars, or fractional part thereof 10 00 Protest.— Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest 26 Warehouse Receipt for any goods, merchandise, or property of any kind held on storage in any public or private warehouse or yard 26 Legal Documents.— Writ, or other original process by which any suit is com- menced in any court of record, either law or equity 60 1 B0 00 2 00 5 10 15 00 00 00 10 00 1 50 00 76 Provided. That no writ, summons, or other process issued by a justice of the peace, or issued in any criminal 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 packet, box, bottle, pot, phial, or other enclosure, containing pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waterB, essences, spirits, oils, or other pre- parations or compositions whatsoever, made or sold, or removed for con- sumption 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 which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever, affecting the human or animal body, as fol- lows : 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 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-fire cents, and not exceed the retail price or value of fifty cents 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 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 ex- ceed the retail price or value of one dollar 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 one dollar, as before men- tioned, an additional Perfumert and Cosmetics. — For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet water, cos- metic, hair oil, pomade, hair-dressing, hair restorative, hair dye, toothwash, dentifrice, toothpaste, aromatic cachous, or any similar articles, by whatso- ever name the same heretofore have been, now are, or may hereafter be oall- ed, 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 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 ex- ceed the retail price or value of fifty cents 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 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 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, aB before mentioned, an additional Plating- Cards.— For and upon every pack, of whatever number, when the price per pack does not exceed eighteen cents Over eighteen cents, and not exceeding twenty-five cents per pack Over twenty-five and not exceeding thirty cents per pack Over thirty and not exceeding thirty-stx cents per pack Over thirty-six cents per pack 77 DUTIES ON LEGACIES. 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, as aforesaid, shall exceed the suoi of one thousand dollars in actual value, passing from any person who may die 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 here- by 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 interest in such property shall be the lineal issue or lineal ancestor, 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 interest in such property shall be a descendant of a brother or sister of the person who died pos- sessed, 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 interest in such property shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the person who died possessed, as afore- said, 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 aDy beneficial interest in such property shall be a brother or sister of the grandfather or grandmother, or a descen- dant 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 inteiest in such property shall be in any other degree of collateral consanguinity than is hereinbe- fore stated, or Bhall be a stranger in blood to the person who died possessed, as afore- said, or shall be a body politic or corporate, at and after the rate of five dollars for each and every hundred dollars of the clear value 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. Sec. 112. And be it further enacted, That the tax or duty 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 burden or trust, and before paying and distributing any portion 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 make and render to the assistant assessor of the district a schedule, list, or statement of the amount of such property, together with the amount of duty which has accrued or should accrue thereon, verified by his 78 oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oathp, in 6ueh 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 bene- ficial interest therein, together with the clear value of such interest, which schedule, list, or statement, shall be by him delivered to such collector ; and upon such pay- ment and delivery of such schedule, list, or statement, 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 adminis- tering 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 em- powered 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 herein- before 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 col- lector a false schedule or statement of such legacies, property, 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 pro- perty or personal estate shall have been granted or allowed under existing laws, the proper officer of the United States shall commence such proceedings in law or equity, before any Court of 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 proceeding the rate 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 ofsuch property or per- sonal estate, or any part thereof, and shall subject such property or personal estate, or aDy portion of the same, to be sold upon the judgment or decree ofsuch 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 purchase thereof all title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon created by this act. And every person or persons who shall have in his possession, charge, or custody, any record, file, or paper, containing or supposed to contain 79 any information concerning such property or personal estate, as aforesaid, pass- ing from any person who may die, as aforesaid, shall exhibit the same at the re- quest 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 $500 ; 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 shall be the subject of judicial investigation the recital in said deed shall be pre- sumed to be true, and that the requirements of the law had been complied with by the officers of the Government. DUTIES ON CORPORATIONS. Sec. 113. And be it further enacted, That whenever, by this act, any license, duty, or tax of any description has been imposed on any corporate body, or property of any incorporated company, it shall jbe lawful for the Commissioner of Internal Revenue to 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. PENALTY FOE FRAUDS. Sec. 114. And be it further enacted, That all articles upon which duties are im- posed by the provisions of this act, which shall be found in the possession of any person or persons, for the purpose of being sold by such person or persons in fraud thereof, 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 dis- trict where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his possession any such articles for the purpose of selling the same with the design of avoiding payment of the duties imposed thereon by this act, shall be liable to a penalty of $100, to be recorded as herein- before provided. APPROPRIATION. Sec. 115. And be it further enacted, That the pay of the assessors, assistant assess- ors, 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 regula- tions 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, printed forms and regulations, advertising, and any other expenses of carrying this act into effect, the sum of five hundred thousand dollars shall be, and hereby is appropriated, or so much thereof as may be necessary. ALLOWANCE AND DRAWBACK. Sec. 116. And be it further enacted, That from and after the date on which this 80 act takes effect, there shall be an allowance or drawback on all articles on which any internal duty or tax shall have been paid, except raw or unmanufactured cot- ton, 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 satis- faction of the Commissioner of Internal Revenue by such person or persons as shall claim the allowance or drawback, and the amount to be ascertained under such regulations as shall, from time to time, be prescribed by the Commissioner of Inter- nal 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, out of any money arising from internal duties not otherwise appro- priated : Provided, That no allowance or drawback shall be made or had (on tobacco, tobacco manufactured, snuff, cigars, 'coal oil, or tar, produced by the distillation of coal, asphaltum, shale, peat, and other bituminous substances, used for like pur- poses, and on crude petroleum or rock oil, nor shall any allowance or drawback be made or had) for any amount claimed or due less than twenty dollars, anything in this act to the contrary notwithstanding. And, provided further, That any certifi- cate of drawback for goods exported, issued in pursuance of this act, may, under such regulations as shall 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 Secre- tary 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 manu- factured exclusively of cotton, when exported, there shall be allowed, in addition ty the three per centum duty which shall have been paid on such articles, a draw- back of five mills per pound upon such articles, in all cases where the duty im- posed by this act upon the cotton used in the manufacture thereof has been pre- viously 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 persons shall fraudu- lently claim or seek to obtain an allowance or drawback on goods, wares, or mer- chandise, 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 ciaimed 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 pro- vided for in the general provisions of this act. Sec. 118. And le it further enacted, That the sum of sixty thousand dollars, ap- propriated to complete the capitol in New Mexico, by the second section of an act of Congress, approved June 25th, 1860, and the sum of fifty thousand dollars appropriated for military roads in New Mexico, by act of Congress, approved March 2, 1861, 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 Con- gress, approved August 5, 1861, io 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 entitled "An Act to provide increased revenues from imports, to pay interest on the public debt, and 81 for other purposes," approved August 5, 1861, as imposes a direct tax of twenty millions of dollars in the United States, shall only 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, 1865, when the same shall be in full force and virtue . UNITED STATES TAX BILL OF AUGUST 5, 1861. (Public-No. 40.) AN ACT TO PROVIDE INCREASED REVENUE FROM IMPORTS, TO PAY INTEREST ON THE PUBLIC DEBT, AND FOR OTHER PURPOSES. [The first seven sections refer exclusively to the duties on imported goods."} Section 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 : To the State of Maine, four hundred and twenty thousand eight hundred and twenty- six dollars. To the State of New-HampBhire, two hundred and eighteen thousand four hundred and eix and two third dollars. To the State of Vermont, two hundred and eleven thousand and sixty-eight dollars. To the State of Massachusetts, eight hundred and twenty-four thousand five hundred and eighty-one and one third dollars. To the State of Rhode Island, one hundred and sixteen thousand nine hundred and six- ty-three and two third dollars. To the State of Connecticut, three hundred and eight thousand two hundred and four- teen dollars. To the State of New-York, two million six hundred and three thousand nine hundred and eighteen and two third dollars. To the State of New-Jersey, four hundred and fifty thousand one hundred and thirty- four dollars. To the State of Pennsylvania, one million nine hundred and forty-six thousand seven hundred and nineteen and one third dollars. To the State of Delaware, seventy-four thousand six hundred and eighty-three and one third dollars. To the State of Maryland, four hundred and thirty-six thousand eight hundred and twenty-three and one third dollars. To the State ot Virginia, nine hundred and thirty-seven thousand five hundred and fifty and two third dollars. To the State of North Carolina, five hundred and seventy-six thousand one hundred and ninety-four and two third dollars. To the State of South Carolina, three hundred and sixty-three thousand five hundred and seventy and two third dollars. To the State of Georgia, five hundred and eighty -four thousand three hundred and sixty-seven and one third dollars. To the S tate of Alabama, five hundred and twenty-nine thousand three hundred and thirteen and one third dollars. To the State of Mississippi, four hundred and thirteen thousand eighty-four and two third dollars. To the State of Louisiana, three hundred and eighty -five thousand eight hundred and eighty-six and two third dollars. 83 To the State of Ohio, one million five hundred and sixty-seven thousand eighty-nine and one third dollars. To the State of Kentucky, seven hundred and thirteen thousand six hundred and nine- ty-five and one third dollars. To the State of Tennessee, six hundred and sixty-nine thonsand four hundred and nine- ty-eight dollars. To the State of Indiana, nine hundred and four thousand eight hundred and seventy- five and one third dollars. To the State of Illinois, one million one hundred and forty-six thousand five hundred and fifty-one and one third dollars. To the State of Missouri, seven hundred and sixty-one thousand one hundred and twenty-seven and one third dollars. To the State of Kansas, seventy-one thousand seven hundred and forty-three and one third dollars. To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty-six dollars. To the State of Michigan, five hundred and one thousand seven hundred and sixty-three and one third dollars. To the State of Florida, seventy-seven thousand five hundred and twenty- two and two third dollars. To the State of Texas, three hundred and fifty-five thousand one hundred and six and two third dollars. To the State of Iowa, four hundred and fifty-two thousand and eighty-eight dollars. To the State of "Wisconsin, five hundred and nineteen thousand six hundred and eighty - eight and two third dollars. To the State of California, two hundred and fifty-four thousand five hundred and thir- ty-eight and two third dollars. To the State of Minnesota, one hundred and eight thousand five hundred and twenty- four dollars. To the State of Oregon, thirty-five thousand one hundred and forty and two-third dollars. To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars. To the Territory of Utah, twenty-six thousand nine hundred and eighty-two dollars. To the Territory of Washington, seven thousand seven hundred and fifty-five and one third dollars. To the Territory of Nebraska, nineteen thousand three hundred and twelve dollars. To the Territoiy of Nevada, four thousand five hundred and ninety-two and two third dollars. To the Territory of Colorado, twenty -two thousand nine hundred and five and one third dollars. To the Territory of Dacotah, three thousand two hundred and forty-one and one third dollars. To the District of Columbia, forty-nine thousand four hundred and thirty -seven and one third dollars. Sec. 9. And be it further enacted, That for the*purpose of assessing the above tax and col- lecting the same, the President of the United States he, 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 ad- vice of the Senate, to appoint an assessor and a collector for each such district, who shall he freeholders and resident within the same : Provided, That any of said States and Ter- ritories, 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 du- ties 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 ac- count for to the United States, and pay over, in compliance with the order or regulations 84 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 Trea- sury, to be by him directed to be put in suit upon any breach of the conditions thereof. And such collectors shall, from, time to time, renew, strengthen, and increase their offi- cial 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 assistant 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 fol- lowing 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 ap- pointed. And every assessor or assistant assessor acting in the said office without hav- ing 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 re- gulations 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 dnties enjoined by or under this act, and shall also frame instructions for the said assessors and their as- sistants ; 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, 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 enume- rate 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 as- sessed 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 enu- meration and 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 assistant assessors shall, immedi- ately after being required as aforesaid by the asseseors, 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 tbose 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 par- 85 ticulars of any and all the lands and lots of ground, with their improvements, tmil dings 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 re- ceived 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 valua- tion 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 lists the said assessors are hereby authorized and required to mike according to the best information they can obtain, and for the purpose of making which they are hereby au- thorized 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 memo- randum, requiring him to present to such assessor the list or lists required by this act, withiu 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 refase or neglect to give such list or lists as aforesaid within the time re- quired by this act, it shall be the duty of the assessor for the assessment of the district within which such person shall reside, and he is hereby authorized and required to en- ter into and upon the lands, buildings, dwelling-houses, and premises, if it be necessary, of such persons so refasing 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 pos- sessed, 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. Seo. 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 pos- sessed by, or under the care and management of any person or persons within such dis- trict, and liable to be taxe 1 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 list?, attbe time and in the manner prescribed for the transmission of the lists, of the objects of taxation lying aDd being wit'uin 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 12 86 to the day fixed for that purpose by this act, as aforesaid ; and the assistant assessors, re- spectively, after collecting the said lists, shall proceed to arrange the Fame, 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 undsr this act residing within the assessmentdistiict, together with the value and assessment of the objects liable to taxation within such district for which each snch 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 valne and assessment thereof, with the amount of direct tax payable thereon as aforesaid. The forms of the Siiid general list shall be devised and prescribed by the as- sessor, and lists taken according to snch 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 afore- said, requiring lists from individuals. And if any assistant assessor shall fail to perform any daty 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 snch assistant assessor shall be discharged from office, and shall, more- over, forfpit 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 valuations and enumera- tions shall have been completed as aforesaid, the assessor in each collection district shall, by advertisement 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- flve days after the publication of the notifications, as aforesaid, appeals will be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assessor. And it shall be the duty of the assessor in each collection district, du- ring twenty-five days after the date of publication, 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, ac- cording to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assessors : Provided always, That it shall be the duty of the 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 deter- mined by the assessor, on an appeal respecting the valuation of property, shall be whether the valuation complained of be or be not in a just relation or proportion toother valuations in the same collection district. And all appeals to the assessors, as aforesaid, shall be made in writing, and shall specify the particular cause, matter, or thing respect ing which a decision is requested ; and shall, moreover, state the ground or principle of inequality or error complained of. And the assessor shall have power to re-examine and equalize *he valuations, as shall appear just and equitable ; but no valuation shall be in- creased without a previous notice of at leastfive days, to the party interested, to appear and object to the same, if he judge proper ; which notice shall be given by a note in wri- ting, to be left at the dwelling-house of the party by such assessor or an assistant as- sessor. Sec. 23. And be it further enacted, That whenever a State, Territory, or the District of Colum- bia shall contain more than one collection district, the assessors shall have power, on exam- ination of tbe 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 improve- ments, buildings, and dwelling-houses, between such collection districts, by deducting from or adding to either such a rate per centum as shall appear j ust and equitable. Seo. 24. And be it further enacted, That the assessors shall, immediately after the expiration of the time for hearing and deciding appeals, make out correct lists of the valuation and enumeration in each collection district, and deliver the same to the board of assessors herein- after 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 an 87 directed by the Secretary of the Treasury. And the said assessors, or a majority of them, so convened, shall constitute, and theyjare hereby constituted a board of assessors, for the pur- poses 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. Seo. 25. And be it further enacted, That the said board of 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 his or their office or offices, at the pleasure of said hoard of assessors, and whose duty it shall be to receive, record, and preserve all tax lists, returns, and otber documents delivered and made to the said board of asssesors, 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 pre- vious to entering on the duties of such appointment, or on failure to perform any part of the dutieB 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 ■hall also be removed from office. Beo. 26. And be it further enacted, That it shall be the duty of the 'said olerks to record the proceedings of the said board of assessors, and to enter on the record the names of such of tho assessors as shall attend any general meeting of the board of assessors, for the purposes of this act. And if any assessor shall fall to attend such general meeting, his absence shall be noted on the said record, and he shall, for every day he may be absent 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 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 appoint- ed, 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 for- feit 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 from the forfeiture of the said compensation, in whole or in part, as to him shall appear just and equitable. Sec. 27. And be it further enacted, That if the said board of assessors shall not, within three days after the first meeting thereof, as aforesaid, be furnished with all the lists of valuation of the 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, tbe valuation lists of which shall not have been furnished, such valuation as they shall deem just and right; and the valuation thus made to Buch counties and State districts by the board of assessors shall be final, and the proper quota of direct tax shall be, and is hereby declared to be imposed thereon accordingly. Sao. 28. And be it further enacted, That it shall be the duty of the said board of aeseasors diligently and carefully to consider 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, Buch a rate per centum as shall, under the valuation of the several counties and State districts, be just and equitable : Provided, The rela- tive valuation of property in the same county shall not be changed, unless manifest error or im- perfection shall appear in auy 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 conse- .quence of any revisal, change, and alteration of the said valuation, any inequality shall be pro- duced 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 pro- vision may be made by law for rectifying such inequality. Seo. 29. And be it further enacted, That as soon as the said board of assessors shall have com- pleted the adjustment and equalization of the valuation aforesaid, they shall proceed to appor- tion to each county and State district its proper quota of direct tax. And the said board of assessors shall, within twenty days after the time appointed by the Secretary of jthe Treasury for their first meeting, complete the Baid 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 ; 88 and the assessors, respectively, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects conformable to the 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 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 sueh person or persons are known, toeether 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 superintend- ence of any person resident therein, there shall be a separate list of such property, speci- fying the sum payable, and the Dames of the respective proprietors, where known. And the said assessors shall furnish to tbe collectors of the'several collection districts, respec- tively, witbin thirty-five days after the apportionment is completed, as aforesaid, a certi- fied copy of such list or lists for their proper collection districts, and in default of per- formance of tbe duties enjoined on the board of assessors and assessors, respectively, by this section, they shall severally and individually forfeit and pay the sum of Ave hundred dollars to the use of the United States, to be recovered in any court having competent jurisdiction. And it is hereby enacted and declared tliat the valuation, assessment, equalization, and apportionment, made by the said hoard of assessors, as aforesaid, 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. Sec. 30. And be it further enacted, That there shall be allowed 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 heariug appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable per- sons contained in tbe 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 commissioner 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 assessors, respect- ively, sball be allowed their necessary and reasonable 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 sball be paid at the treas- ury, and such amount as shall be required for such payment is hereby appropriated. Sec. 31. And be it further enacted, That each collector, on receiving a list, as aforesaid, 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 Bhall be delivered by him. to, and shall remain with, the assessor of his collection district, and Bhall be open to the inspection of any person who may apply to inspect the same ; and the other ,two receipts shall be given on a^irregate 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 Bhall 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 receiving any list, as afore- said, for collection, shall give bond, with 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 collec- tion district for which he has been or may be appointed ; which bond shall be payable to the United States, with the condition for the true and faithful discharge of the duties of his office according 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^im, shall be deposited in the offi.ce of the First Comptroller of the Treasury : Provided always, That nothing herein contained sball be deemed to annul, 89 in anywise impair the obligation of the bond heretofore given by any collector, bnt the same shall be and remain in full force and virtue, anything in this act to the contrary thereof in anywise notwithstanding. Sec. 33. And beit further enacted, That the aunual amount of the taxes 'so assessed shall be and remain a lien upon all lands and other real estate of th<* individuals who may b*» assessed for the same, dm nig two years after the time it shall annually become due and paya- ble, and the said lien shall extend to each and every part of all tracts or lots of land or dwell- ing-bouses, notwithstanding the same may have been divided or alienated in part. Sec. 34. Andbeit further enacted, Thateach collector shall be authorized to appoint, by an instrument of writing under his hand and seal, as many deputies as he may think proper, to he by bim compensated for their services, and also to revoke the powers of any deputy, giving publio notice thereof in that portion of the district assigned to such deputy; and each such deputv shall have the like authority, in. every respect, to collect the direct tax so 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 the United States and to 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 nothiDg herein contained shall prevent any collector from collecting himself the -whole or any part of the tax so assessed and payable in his district. Sec. 35. And be it further enacted, That each ot the said collectors shall, within ten days after receiving his collection list from 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 posted up in at least fourpublic places in his collection district, that the said tax hag become due and payable, and state the times and places at which he or thry 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 at their respective dwellings within such district, and there demand the taxes payable by such persons, which application shall be made within sixty days after the receipt of the collection lists, as aforesaid, or after the receipt of the requisition of the Secretary of the Treasury, as aforesaid, by the collectors; and if the Raid taxes shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector, or his deputies, to proceed to collect the said taxes by distraint and sals of the goods chattels, or effects of the persons delinquent as aforesaid. And in case of suuh distraint, it shall be the duty of the officer charged with the collection to make, or cause to be made, ao account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distraint, Bhall 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 aDd discretion, with a note of the sum demanded, and the time and place of sale ; and the said officer shall forthwith cause a noti- fication 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 the sale not more than five miles distant from the place of mak- ing such distraint : Provided, That in any case of distraint for th« payment of the tax afore- said, the goods, chattels, or effects so distrained, shall and may 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- such sum 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, the said officers shall proceed to sell the said goods, chattels, or effects, at public auction, and shall and may retain from the proceeds of such t-ale the amount demandable for the use of the United Stages, with the necessary and reasonable expenses of distraint aod 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 implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or household furni- ture, or apparel neces&ary for a family. 90 Sbc 36. And be it further enacted, That whenever goods, chattels, or effects, sufficient to satisfy any tax »pon buildings, dwelling-houses, or lands and their improvements, owned, occu- pied, or superintended by persons known or residing within the same collection district, cannot be found, the collector having Brst advertised the same for thirty days in a newspaper printed 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 aaid property a* may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the said taxes. Bat 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 bis legal representatives ; or if he or they cannot be found, or refuse to receive the same, then such Burplus shall be deposited in the treasury of the United States, to he 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, Bhall, by warrant on the treasury, cause the same to be paid to the applicant. And if the property advertised for ea'e as afor??ald'cannot be sold for the amount of the tax due thereon, with the said additional twenty per centum thereto, the collector shall purchase the same in behalf of the United States for the amount aforesaid: Provided, That the owner or superintendent of the property aforesaid, afier the same shall have been, as aforesaid, advertised for sale, and before it Bhall 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, executorB or admin- istrators, or any person on their behalf, shall have liberty to redeem the lands and other pro- perty sold, ai afore.^twi, within two years from the time of sale, upon payment t» 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 per annum, and no deed shall be given in pursuance of such sale until the time of redemption shall have expired. And the collec- tor 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 afore- said 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, 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 Buch real estate lies, for mak- ing, 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, mad* 1 , executed, proved, aud'ackuowledged, the purchaser or grantee shall pay to the collector the sum of two dollars, for the use of the collector or other person effecting the sale of the real estate thereby conveyed. Sec. 37. And be it further enacted, That with respect to property lying within any col- lection 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 list 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 o f the Treasury, shall transmit receipts for all the lists received, as aforesaid, to the collector transmitting the eame ; and the collectors, thus designated in each State by the Secretary of the Treasury, •hall 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 centum 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. Sag. 33. And be it further enacted, That when any tax, as aforesaid, shall have remained 91 unpaid for the terni of one year, as aforesaid, the collector in the State where the property lies, and who shall have heen designated by the Secretary of the Treasury, as aforesaid, having Brst advertised the same for sixty days in at least one newspaper in the State, shall proceed to sell, at public Bale, 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, the whole thereof shall be sold, and accounted for in the manner herein before provided. If the property advertised for sal* cannot be sold for the amount of the tax due thereon, with the Baid addition thereon, the collector shall purchase the same in behalf of the United States for such amount aQd addition. And the collector shall render a distinct account of the charges incurred in offering and adverti- sing for sale such property, and pay into the treasury the surplus, if any, of the aforesaid addition of ten or twenty per centnm, as the case may be, after defraying the said charges. Sec. 39. And be it further enacted, That the collectors, designated as aforesaid by the Secretary of the Treasury, shall deposit with the clerks of the district court of the United Stitps in the 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 thenames 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 the lands or other property sold, as aforesaid, within two yeirs 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 for the same at the rate of twenty per centum per annum, and of a commis- sion of five per centum 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 lepresentatives, 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, 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 puichasers. And in all cases where lands may be sold under this act for the payment of taxes, belonging to infants, persons of insane mind, married women, or persons beyond sea, such persons Bhall have the term of two years after their respective disabilities shall have been removed, or their return to the United States, to redaem lands thus sold, on their paying 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, compen- sation for all improvements be may have made on the premises subsequent to his purchase, the value of which improvements to he ascertained by three or more neighboring freeholders, to be appointed by the clerk aforesaid, who, on 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 services herein, to be paid by aad received from the parties like costs of suit, as the judge of the dis- trict court shall in that respect tax and allow. Seo. 40. Andbe it further enacted, That the several collectors shall, at'the expiration of every month after they shall, respectively, commence their collections in the next and every ensuing year, transmit to the Secretary of the Treasury a statement of the colltctions 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 Secretary of the Treasury, as aforesaid : Provided, however, That the period of one year and three months from the said annual day Bhall 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. Seo. 41. And be it further enacted, That each collector shall he charged with the whole amount of taxes by him receipted, whether contained in the lists delivered to him by the prin- 92 cipal assessors, respectively, or transmitted to him by other collectors, and shall be allowed credit for the amount of taxes contained in the lists transmitted, in the manner above pro- vided to other collectors, and by tbem receipted as aforesaid ; and also for the taxes of such persons as may have absconded or become insolvent subsequent to the date of the assess- ment, and prior to the day when the taxonght, according to the provisions of tbis act, to have been collected : Provided, That it shall be proved to the satisfaction^ the First Comptroller of the Treasury that due diligence was used by tbe collector, and that no property was left from wbich 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 safe in manner aforesaid, shall or may have been percbased by Mm in behalf of tbe United States. Sec. 42. And be it further enacted, That if any collector shall fail either to collect or to render his account, or to pay over in the manner or within the times hereinbefore pro- vided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby au- thorized and required, immediately after such delinquency, to report the same to the So- licitor 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 tbe said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself or by his deputy, immedi- ately proceed to levy and collect tbe sum which may remain due, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector ; and for want of goods, chattels, or 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 commit- ment of the collector to prison, as aforesaid, or if he abscond, and goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the said marshal or his depu- ty shall and may proceed to levy and collect the sura which remains due by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the de- linquent collector. And the amount of the sums due from any collector, as aforesaid, shall, and the same are hereby declared to he a lien upon the lands and real estate of such collector and his sureties until the same shall be discharged according to law. And for want of goods and chaUels, or other personal effects of such collector or his sureties, suf- ficient to satisfy any warrant of distress issued pursuant to the preceding section of this act, tbe lands and real estate of such collector and his sureties, or so much thereof as may be 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 tnere 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 againstall persons claiming under de- linquent collectors, or their sureties aforesaid. And all moneys that may remain of the proceeds of such sale, after satisfying the said warrant of distress, and paying the reason- able costs and charges of sale, shall be returned to the proprietor of the lands or real es- tate sold as aforesaid. Sec. 43. Andb-i it further enacted, That each and every collector, or his deputy, who shall exercise or be guilty of any extortion 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 re- tained in pursuance of this act. Sec. 44. And be it further enacted. That separate accounts shall be kept at the Treasury of all moneys received from the direct tax, and from the internal duties or income tax, in each of the respective States, Territories, aod District of Columbia, and collection dis- tricts ; 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 as- sessors, and to the other officers employed in each of the respective States, Territories, and collection districts, which accounts it shall be the duty of the Secretary of the Trea- sury, annually, in the month of December, to lay before Congress. Sko. 45. And be it further enacted, That the assessors, respectively, shall, yearly and iQ 93 every year, after the expiration of one year from the second Tuesday of February next, inquire and ascertain, in the manner by the fourteenth section of this act provided, what transfers and changes of property in lands, iota of gronnd, 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 Com- missioner of Taxes, and the third shall be delivered to the collector of the collection dis- trict. And it shall yearly, and every year, after the said year one thousand eight hun- dred and sixty-two, be the duty of the Secretary of the Treasury to notify the collectors of the several collection districts of the day on which it shall be the duty of the said col- lectors to commence laying and collecting the annual direct tax by this act laid and im- posed, according to the assessment of the tax lists to them delivered by the said assessors, as aforesaid, subject only to snch alterations therein as shall be just and proper, in the opinion of the Secretary of the Treasury, to conform to the transfers and changes afore- said, 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 vhe same manner and within the time hereinbefore provided and prescribed. Sec. 46. And be it further enacted, That in case any State, Territory, or the District of Columbia, after notice given of its 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 Sutes to appoint United States assessors, as- sistant 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, the same as though Baid State, Territory, or District had not given notice, nor assumed to levy, collect, and pay said taxes, or any part thereof. Sec. 47. And be it further enacted, That any person who shall be convicted of wilfully taking a false oath or affirmation in any of the cases in which an oath or affirmation is re- quired 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 hun- dred dollars. Sec 48. And be it further enacted, That there shall be allowed to the collectors appointed nnder this act, iD full compensation for their services and that of their deputies in carry- ing this act into effect, a commission of four per centum upon the first one hundred thousand dollars, one per centum upon the second one hundred thousand dollars, and ou e 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 : Provided, That in no case shall such commissions exceed the sum of four thousand dollars for a principal officer and two thou- sand dollars for an assistant. And there shall be further allowed to each collector their necessary and reasonable charges for stationery and blank books used in the performance of their official duties, which, atter beiDg duly examined and certified by the Commissioner of Taxes, shall be paid out of the treasury. [Sections 49, 50, and 51, are repealed by Act of June, 1862.] Seo. 52. And be it further enacted, That should any of the people of any of the States or Territories of the Uoited States or the District of Columbia be in actual rebellion against the authority of the government of the United States, at the time this act goes into opera- tion, 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 Buch State or Territory, or District of Columbia, so soon as the au- thority 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 the interest due, at the rate of six per centum per annum, thereon, until paid in the man- ner and under the regulations prescribed in the foregoing sections of this act. Sec. 53. And be- it further enacted, That any State or Territory, and the District of Colum- bia, may lawfully assume, assess, collect, and pay into the treasury of the United States 13 94 the direct 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, as- sessors, and collectors ; that it shall be lawful to use for this purpose the last or any sub- sequent valuation, list, or appraisal made by State or territorial authority, for the parpose 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 asBume and pay, or to assess, collect, jand 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 fifteen per centum on the quota of direct tax apportioned to such State, Territory, or the District of Columbia, levied and collected by said State or Territory and District of Columbia through its said officers : Provided, however, That the deduction shall only be made to apply to Buch 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 the 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 treasu- ry 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 flret 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 Secreta- ry of the Treasury, in accordance with the foregoing provisions, no assessors, assistant assessors, or collectors, in any State, Territory, or District so giving notice, shall be ap- pointed, unless said State or Territory shall be in default: And provided, further, That the amount of direct tax apportioned to any State, Territory, or the District of Columbia, shall be liable to be paid and satisfied, in whole or in part, by the release of such State, Territory, or District duly executed, to the United States, of any liquidated and deter- mined claim of such Stite, Territory, or District, of equal amount against the United States : Provided, That in case of such release, such State, Territory, or District shall be allowed the same abatement of the amount o f such tax as would be allowed in case of pay- ment of the eame in money. Sec 54. And be it further enacted, That it shall be the dnty of the collectors aforesaid, in their respective districts, and they 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 act ; and all fines, penalties, and forfeitures which shall be incurred by force of this act, shall and may be sued for and re- covered in the name of the United States, or of the collector within whose district 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. Sec 55. And be it further enacted, That the amount of all debts due to the United States by any collector under this act, whether secured by bond or otherwise, shall, and are hereby declared to be a lien upon the lands and real estate of such collector, and of his sureties, if he shall have given bond, from the time when suit shall have been 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 jadgment 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 col- lection 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 au- thority 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 sure- ties, respectively. Sec. 56. And be it further enacted, That, for superintending the collection of the direct tax, and internal duties or income tax, laid by this act, an officer is hereby authorized in the Treasury Department, to be called '« Commissioner of Taxes," who shall be charged, under the direction of the Secretary, with preparing all the forms necessary for the, as* 95 sessment and collection of the tax and duties aforesaid, with preparing, signing, and dis- tributing all such licenses as are required, and 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 Treasu- ry, and he shall receive an annual salary of three thousand dollars. The Secretary of the Treasury may assign the necessary clerks to the office of said commissioner, whose aggre- gate salaries shall not exceed six thousand dollars per annum, and the amount required ;o pay the salaries of said commiBBioner and clerks is hereby appropriated. Sec. 57. And be it further enacted. That in case of the sickness or temporary disability of a col- lector to discharge such of hia duties as cannot, under existing laws, be discharged by a depu- ty, they may be devolved by him upon a deputy : Provided, Information thereof be immedi- ately 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 t That in caae a collector shall die, resign, or be removed, the deputy of such collector longest in service at the time immediately preceding, -who shall have been longest employed by him, may and shall, until a succesBor shall have been ap- pointed, 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. ':■:■'■': , •in'iufi[i ■:. m u k*< >yuws?v iliiil ipl||HD JtKtW r