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tain other taxation.



13. Penalty for dealing in imported stamped pack. R. S., $ 3392. Cigars; how to be packed, sold

at retail, &c.
for having, &c., imitation packages.

Cigarettes; how put up, soll, &o.
R.S., 03393. Cigars to havo label and notice

on boxes.

R. S., $ 3397. removal without boxing, 14. Tax on tobacco and snuff to be sixteen cents

stamping, &c.; penalties.
a pound.

-Cigars exported exempt from internal-revo
R.S., 9324 4. Special taxes to be paid by deal.

nuo tax.
ers, &c., in leat-tobacco.
- certain persons exempt from.
- to whom dealers in leaf tobacco may sell.
R.S., 9 3255. Manufacturers of tobacco or 17. R. S, 3426. Redemption of and refund of

snuti'to furnish statement to collector before spoiled, useless, &c., stamps.
commencing business.

R. S., $ 3429. Penalties for counterfeiting or
- to give bond, &c.

fraudulently using stamps, dies, plates, and - to obtain certificato and post samo.

ot ber like offenses.
- penalties on.

- prima facio evidenco of washing, &c.
R.S., 9 3360. Dealers in leaf tobacco to keep R.S., 9 3141. Export drawback on fermented
certain books.

liquors, medicines, perfumery, and playing.
R. S., § 3362. Packages of tobacco, cigars, and cards, &c.
snuit; how to be put up, sold, &c.

18. R. S., $ 3446. Commissioner may establish and
R.S., 93371. Assessment of tax on tobacco,

change form of stamps, prescribo manner
snuit, and cigars removed without use of of attaching, &c.

19. R. S., 9 3430. Matches, cigar-lights, medicines,
R.S., 53377. Imported scraps, cuttings, &c., perfumery,, &c., may bo re

of tobacco may be transferred to factory moved from manufactory for export without
without payment of tax.

15. R. S., 9 3383. Poddlers of tobacco to obtain 20. Alcohol for manufacturing purposes may bo
certificate from collector, &c.; various pro-

withdrawn without payment of tax. Re-

R.S., $ 3384. Horses, wagons, hacks, &c., of 21. Gallon defined.

those peddling unlawfully may be seized, &c. 22. Bank-tax not to be assessed on banks ceasing
16. R. S., § 3386. Draw back of tax paid on tobac-

to do business.
co, snuff, and cigars, when exported.

Certain deposits of savings-banks not to be
R.S., 93387. Bond of manufacturer of cigars
not to be conditioned to employ only regis- R. S., § 3408. Savings-banks exempt from cer:

tered makers.
R. S., $ 3389. Record of cigar-makers to be 23. References to second edition Revised Stat-

kept by collector.
Be it enacted, &c.

[SECTION 1], That any collector of internal revenue, or any deputy Collector of incollector or other employee of, or person acting for, such collector, who ternal revenue, his shall issue any stamp or stamps indicating the payment of any internal deputyoremployé,

issuing stamps berevenue tax, before payment in full therefor has been made to the offi- fore paymont, cer or person issuing the same, shall be deemed guilty of a misdemeanor, guilty of misdoand shall be fined for each stamp thus issued an amount equal to the meanor, &c. face value thereof, in addition to the liability of the collector on his offi. cial bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

SEC 2. That the Revised Statutes of the United States be amended Clerks of circuit as follows, namely:

and district courts [R. S., $ 797.] That section seven hundred and ninety-seven be amended at close of cach

qnarter to make by adding thereto the following:

report to Commis“He shall also, at the close of each quarter or within ten days thereafter, sioner of Internal report to the Commissioner of Internal Revenue all moneys paid into court Revenue of money on account of cases arising under the internal-revenue laws, as well as all paid in suits on

collectors' bonds, moneys paid on suits on bonds of collectors of internal revenue.

The report shall show the name and nature of each case, the date of R. S., $ 797.
payment into court, the amount paid on account of debt, tax, or penalty, o-1875, Feb, 22, ch.
and also the amount on account of costs.

95, ý j 5, 6.
If such money, or any portion thereof, has been paid by the clerk to
any internal revenue officer or other person, the report shall show to
whom each of such payments was made; and if to an internal-revenue
officer, it shall be accompanied by the receipt of such officer.”

That section thirty-one hundred and forty-three of the United States Collectory of in-
Revised Statutes be amended to read as follows:

ternal revenuo to [R. S.] “SEC. 3143. Every collector, before entering upon the duties give bonds, and,

when required, to of his office, shall execute a bond for such amount as may be prescribed renew bonds, &c. by the Commissioner of Internal Revenue, under the direction of the Substitute for Secretary of the Treasury, with not less than five sureties, to be ap- R. S., N3143. proved by the Solicitor of the Treasury, conditioned that said collector

3 Hughes, 231.

99 U.S., 229. shall faithfully perform the duties of his office according to law, and

100 U.S.,8. shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession;

1.6. Cet & abere cruit, /


And he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe;

And he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former

bond or bonds of such collector in respect to all liabilities accruing after Collectors; Said bonds shall be filed in the office of the First Comptroller of the bonds of, to be filed with First Comp

Treasury." troller.

That section thirty-one hundred and forty-four of the Revised Statutes -to act as dis- be amended so as to read: bursing agents,

(R. S. "SEC. 3144. It shall be the duty of collectors of internal rev. &c. Substitute for

enue to act as disbursing agents of the Treasury for the payment of all R. S, Ø 3144. expenses of collection of taxes and other expenditures for the internal

revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents;

But no additional compensation shall be paid to collectors for such

services." Who to act in [R. S., § 3149.] That section thirty-one hundred and forty-nine be absence or disabil- amended by striking out all excepting the number thereof, and insertity of Substitute for

ing in lieu thereof the following: R. S., Ø 3149. “In case of the sickness or absence of a collector, or in case of his

temporary disability to discharge his duties, they shall devolve upon bis senior deputy, unless he shall have devolved them upon another of bis deputies; and for the official acts or defaults of such deputies the

collector and his sureties shall be held responsible to the United States. - in case of va- "In case of a vacancy occurring in the office of collector, the deputies cancy.

of such collector shall continue to act until his successor is appointed; 13 Ct. Cls., 347.

And until a successor is appointed, the deputy of such collector senior in service shall discbarge all the duties of collector, and also the duties of disbursing agent;

And of two or more deputies appointed on the same day, the one re. siding nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed.

When it appears to the Secretary of the Treasury that the interest of the government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may desig.

pate. Collector's bond For the official acts and defaults of the deputy upon whom said duliable for deputy ties are devolved, remedy shall be had on the official bond of the colacting.

lector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be lad on the official

bond of the collector as disbursing agent. Bond of deputy And any bond or security taken from a deputy by a collector, purwhile acting avail. suant to section twelve of 'An act to amend existing customs and interablo to collector's pal-revenue laws, and for other purposes', approved February eighth, representatives.

1875, Feb. &, ch. eighteen hundred and seventy-five, shall be available to his legal repre. 36, $ 12, and substi- sentatives and sureties to indemnify them for loss or damage accruing lute at bottom of from any act or omission of duty by the deputy so continuing or sucR. S., 03148.

ceeding to the duties of such collector.” Collectors and That section thirty-one hundred and sixty-three be amended by strikrevenue agents to ing out all after the number thereof, and inserting in lieu thereof the sce that laws, &c., are enforced.

following: Substitute for

[R. S., $ 3163. "Every collector within his collection-district and every R. S., 93163. internal-revenue agent shall see that all laws and regulations relating to

the collection of internal taxes are faithfully executed and complied with,


page 425.

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and shall aid in the prevention, detection, and punishment of any frauds in relation thereto.

And it shall be the duty of every collector and of every internal-rev. Collectors to reenue agent to report to the Commissioner in writing any neglect of duty, port delinquencies, incompetency, delinquency, or malfeasance in office of any internal-rev? &c., to Commis

. enue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same.

“The Commissioner may also transfer any inspector, gauger, store- Commissioner keeper, or storekeeper and gauger, from one distillery or other place of may transfer induty, or from one collection-district, to another."

spector, gauger,

or storekeeper, &c. That section thirty-one hundred and fifty-two of the Revised Statutes be amended by striking out all after the number thereof, and inserting in lieu thereof the following:

[R. S., $ 3152.) “The Commissioner of Internal Revenue may, when- Internal-reyever in his judgment the necessities of the service so require, employ enue a gents not competent agents, not exceeding at any time thirty-five in number, to five may be ap

exceeding thirtybe paid such compensation as he may deem proper, not exceeding in the pointed. aggregate any appropriation made for that purpose;

Substitute for And he may, at his discretion, assign any such agent to duty under

R. S., Ø 3152. the direction of avy officer of internal revenue, or to such other special 329, ý í, par, 6.

1878, June 19, ch. duty as he may deem necessary;

And no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars, and except as provided for in this title, shall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be - designation and known and designated as internal-revenue agents, and they shall have powers of.

R. S., all the powers of entry and examination conferred upon any officer of S90, 3177,

3277, 3286, 3318. internal revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eightysix, and thirty-three hundred and eighteen of the Revised Statutes;

And all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections. And all the provisions of sections thirty-one hundred and sixty-seven, - laws applicable

to. thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine,

R. S., Ø Ø and thirty-one hundred and seventy-one of the Revised Statutes shall S;;, 3167–

3169, 3171. apply to internal-revenue agents as fully as to internal-revenue officers." [R. S., § 3165.] That section thirty-one hundred and sixty-five be

Revenue officers

may administer amended by inserting in line four, after the words by law", the words

oaths, &c. " or regulation authorized by law.

R. S., 0 3165. [R. S., § 3171.) That section thirty-one hundred and seventy-one be Officers suffering amended by striking out “for or on account of any act by him done”, injury in discharge and inserting "in the discharge of his duty”.

of duty may have suit for damages;

R. S., \ 3171. That the act entitled “An act to amend existing customs and interval- Deputy collectrevenue laws, and for other purposes”, approved February eighth, eight- ors; appointment

and compensation. cen hundred and seventy-five, be amended as follows namely: That sec

R.S., Ø 3148. tion twelve be amended to read as follows:

Substitute for “Sec. 12. That each collector of internal revenue shall be authorized 1875, Feb. 8, ch. to appoint, by an instrument in writing under his hand, as many dep

36, Ø 12.

3 Dillon, 284. uties as he may think proper, to be compensated for their services by 15 Ct. Cls., 446. such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue.

Allowances shall also be made in like manner for salary and office Collectors' salaexpenses of collectors, all of which shall be in lieu of the salary and com- ries in lieu of commissions heretofore provided by law:

missions, &c.

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R.S., $ 3145. Provided, however, That the salaries of collectors shall be fixed at two 1875, Feb. 8, ch. thousand dollars each per annum where the annual collections amount 36, 13.

to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maxi. mum limit of four thousand five hundred' dollars;

Which latter sum shall be allowed in all cases where the collections

amount to one million of dollars or upward; Collector may re- And the collector shall have power to revoke the appointment of any voke appointment such deputy, giving such notice thereof as the Commissioner of Internal ofdeputies, require bonds; actions on Revenue may prescribe, and to require and accept bonds or other se

; such bonds. curities from any deputy; and actions upon such bonds may be brought R. S , \ 3148.

in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with

the courts of the several States. Deputy collect- Each such deputy shall have the like authority in every respect to or's authority and collect the taxes levied or assessed within the portion of the district asresponsibility. R.S., 3148.

signed to him which is by law 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 or neglected to be done, by any of his

deputies while acting as such." Collector to have And that section thirteen of said act be amended so as to read as certain allowances follows: for expenses, &c. R.S., Ø 3145.

“ SEC. 13. That there shall be further paid, after the account thereof Substitute for has been rendered to and approved by the proper officers of the Treas. 1878, Feb. 8, ch. ury, to each collector, his necessary and reasonable charges for advertis. 36, § 13.

ing, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the

collector: - and further al- Provided, That the Secretary of the Treasury, on the recommendation "lowance in certain of the Commissioner of Internal Revenue, be authorized to make such 15 C. Cls., 446.

further allowances, from time to time, as may be reasonable, in cases in See Warden, Hed- which, from the territorial extent of the district, or from the amount of rick & Landrum internal duties collected, it may seem just to make such allowances: cases, 16 C. Cls.,

But no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were

rendered. total compensa- But the total net compensation of a collector shall not in any case extion of, Jimited. ceed four thousand five hundred dollars a year; - not entitled to And no collector shall be entitled to any portion of the salary persalary unless con- taining to the office unless such collector shall have been confirmed by firmed by Senato. the Senate, except in cases of commissions to fill vacancies occurring

during the recess of the Senate.”



Annual returns SEC. 3. That the Revised Statutes be amended as follows, namely: of persons liable to That section thirty-one hundred and seventy-three be amended by tax.

striking out all after the said number, and substituting therefor the fol.

lowing: Substitute for [R. S., $ 3173.] "It shall be the duty of any person, partnership, firm, R. S., 3173. association, or corporation, made liable to any duty, special tax, stamp,

or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtieth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of 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


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aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or corporation is liable:

Provided, That if any person liable to pay any duty or tax, or own- Annual returns ing, possessing, or having the care or management of property, goods, of persons liable wares, and merchandise, articles or objects liable to pay any duty, tax, be made by deputy

to tax; when may or license, shall fail to make and exhibit a list or return required by law, collector. but 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 special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person 80 owning, possessing, or having the care and management as aforesaid, may be received as the list of such person:

Provided further, That in case any person shall be absent from his or — in case of abher residence or place of business at the time a deputy collector shall sence of person, call for the annual list or return and no annual list or return has been leputy collector to

leave notice, &c. rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation.

And if any person on being notified or required as aforesaid shall re- Proceedings in fuse or neglect to render such list or return within the time required as case of neglect to aforesaid or whenever any person who is required to deliver a monthly make returns, or of


making false reor other return of objects subject to tax fails to do so at the time re- turns. quired, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it sball be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof.

The collector may summon any person residing or found within the Collector may State in which his district lies; and when the person intended to be examine persons summoped does not reside and cannot be found within such State, he and papers. may enter any collection district where such person may be found, and there make the examination herein authorized.

And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned.”

IR. S. $ 3176.] That section thirty-one hundred and seventy-six be Penalties added amended by striking out the words " in all cases” in the nineteenth line, to tax may be col. and inserting, after the word “tax” in the twentieth line, the words lected after tax is

paid; amending “ unless the neglect or falsity is discovered after the tax has been paid,

R. S., \ 3176. in which case the amount so added shall be collected in the same manner as the tax."

(R. S. § 3183.] That section thirty one hundred and eighty-three be Collector, &c., amended by adding the words "excepting only when the same are in not to issue repayment for stamps sold and delivered; but no collector or deputy col- ceipts in lieu of

stamps; amending lector shall issue a receipt in lieu of a stamp representing a tax."

R.S., 3183. [R. S. § 3186.] That section thirty-one hundred and eighty-six be Taxes to be lien amended by striking out all after said number, and substituting there on all property. for the following:


R. S., V 3186. “If any person liable to pay any tax neglects or refuses to pay the 4 Dillon, 71. same after demand, the amount shall be a lien in favor of the United 16 Opin. Att'y



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