Full text of Revenue Act of 1862
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432 THIRTY-SEVENTH CONGRESS . SESs . IL CH. 110-112,116,119 . 1862. and fifty thousand dollars is bereb7 appropriated, out of any money in the Treasury not otherwise appropriated, for postal service on such mail routes established by the present Congress as the Postmaster General may deem necessary and expedient. APPROVED, June 18, 1862. June10, 1802- C,eAP. C .M . - An Act to secure Freedom to all Persons within the Territories of the United States. Freedom in the Be it enacted by the Senate and House of Representatives of the United rrltorios securStates of America in Congress assembled, That from and after the pas8d sage of this act there shall be neither slavery nor involuntary servitude Pod, p . 811. in any of the Territories of the United States now existing, or which may at any time hereafter be formed or acquired by the United States, otherivise than in punishment of crimes whereof the party shall have been duty convicted. APPROVED, June 19, 1862 . June 19, 1862 . CnAP. MM. -An Act to June 20, 1862. CirAP. CSVL-An Act to change the Zoration of the Port of Entry for the Puget Sound Collection District . Port of entry Be it enacted by the Senate and House of Representatives of the United for Puget Sound gates of America in Congress assembled, That from and after the first collection disday of October, eighteen hundred and sixty-two, the port of Port Townstrict . end, in the district of Puget Sound, in Washington Territory, is hereby abolished as a port of entry ; and that Port Angeles be and is hereby established as the port of entry and delivery for the said district from and after the said date . APPROVED, June 19, 1862. change the Part of Entry for the District of Brunswick, Geotrlia. Port of entry Be it enacted by the Senate and House of Representatives of the United for the di--triet of States of America iv Congress assembled, That from and after the first Brunswick, Georday of July, eighteen hundred and sixty-two, the port of entry for the gia . district of Brunswick, Georgia, shall be Brunswick, and that Darien shall be aboli hed as the port of entry. Deputy collec- Sae . 2. And be it further enacted, That there shall be a deputy coltor at Darien. lector appointed, according to law, to reside at Da ien, and to exercise such powers as the Secretary of the Treasury, under the revenue laws, may prescribe . APrltovED . June 20. 1862. Act to proride Internal Revenue to support the Government and to pay Interest on the Public Debt . Be it enacted by the Senate and House of Representatives of the United e~' States of America in Congress assembled That, for the purpose of super. 1383, cl .. Post, p. 713 . intending the collection of internal duties, stamp duties . liven.,es. or taxes office of Com- imposed by this act, or which may be hereafter imposed, and of assessing to nu ternat Revenue , the same, an office is hereby created in the Treasury Department to be created. called the office of the Commissioner of Internal Revenue ; and the President of the United States is hereby authorized to nominate, and, Commissioner, with the advice and consent of the Senate, to appoint, a Commissioner of appointment, Internal Revenue, with an annual salary of four thousand dollars, who salary, duty, &c., shall be charged, and hereby is charged, under the direction of the Secre~~~epare rues, tart' of the Treasury, with preparing all the instructions, regulations, &c., directions, forms, blanks, stamps, and licenses, and distributing the same, July 1,1862. 14492, ch. 164, .̀15. tint, pp . fief, CHAP. CSIX . -An THIRTY-SEVENTH CONGRESS Sass . II. Cs. 119. 1862. 433 or any part thereof, and all other matters pertaining to the assessment Commissioner and and collection of the duties, stamp duties, licenses, and taxes, which may ~Internal Revnecessary to carry this act into effect, and with the general superintendenee of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide proper and sufficient stamps or st ~provide ~ dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps from time to time, as occasion shall l'084 p. M. require ; and the Secretary of the Treasury may assign to the office of the Commissioner of Internal Revenue such number of clerks as he may to have clerks. deem necessary, or the exigencies of the public service may require, and gP 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 docu- ge' ments, is hereby extended to said commissioner . Gonad eras proviGENERAL PROVISIONS . along Sao. 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 Convenient colto divide, respectively, the States and Territories of the United States section districts and the District of Columbia into convenient collection districts, and to to be made. nominate, and, by and with the advice and consent of the Senate, to ap- ~~Assessor and ssgss oh . point an assessor and a collector for each such district, who shall be reel- ll ec ost, t r~ 501. dents within the same : Provided, That any of said States and Terri- Any State, &c., tories, and the District of Columbia, may, if the President shaft deem it may make one proper, be erected into and included in one district : Provided, That the distract . >in number of districts in any State shall not exceed the number of represen- barof t t~ tatives to which such State shall be entitled in the present Congress, any state . except in such States as are entitled to an increased representation in the Thirty-Eighth Congress, in which States the number of districts shall not exceed the number of Representatives to which any such State may be so entitled : And provided farther, That in the State of California the California . 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. Sao. 8. And be it further enacted, That each of the assessors shall Assessor to dihis district divide his district into a convenient number of assessment districts, sub- Tide into convenient jest to such regulations and limitations as may be imposed by the Com- assessment diemissioner of Internal Revenue, within each of which he shall appoint one trig assistant assessor, who shall be resident therein ; and each assessor and Assistant assesassistant assessor so appointed, and accepting the appointment, shall, be- sor to each. fore he enters on the duties of his appointment, take and subscribe, before some competent magi •ttate, 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 : 11 1, A B, do swear, or affirm, (as the Oath of asses. case may be,) that I will bear true faith and allegiance to the United sor and awls. States of America, and will support the Constitution thereof, and that I tsars . 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 cerCertiScate of tificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed . oath. And every assessor or assistant assessor acting in the said office without Penalty for acthaving taken the said oath or affirmation shall forfeit and pay one hun- ing without takdred dollars, one moiety thereof to the use of the United States, and the ing oath . other moiety thereof to him who shall first sue for the same, with costs of suit. Ssc. 4. And be it further enacted, That before any such collector VOL. iii. PUB .-5b 484 THIRTY-SEVENTH CONGRESS. SEES . IL Cx. 119. 1862. Bonds of col- shall enter upon the duties of his office, be shall execute a bond for such lectors. amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than Not less than five sureties to be approved as sufficient by the Solicitor of the Treasury, five sureties. containing the condition that said collector shall faithfully perform the Conditions of duties of his office according to law, and shall justly and faithfully account bonds. 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 Where to be may come into his hands or possession ; which bond shall be filed in .the filed . office of the First Comptroller of the Treasury. And such collector[s] Bonds to be shall, from time to time, renew, strengthen, and increase their official renewed, &c. bonds, as the Secretary of the Treasury may direct . Collector may SEC . 5. And be it further enacted, That each collector shall be authorappoint deputies ; ized to appoint, by an instrument of writing under his hand, as many to pay them, deputies as he may think proper, to be by him compensated for their sermay revoke and also to revoke any such appointment, ggiving such notice thereof such appointmenu, as the Commissioner of Internal Revenue shall prescribe ; and may require may require bonds or other securities and accept the same from such deputy ; and each bon Deputy p have such deputy shall h*ve the like authorit y, in every respect, to collect the to name power to duties and taxes levied or assessed within the portion of the district aslectort as the cot- signed to him which is by this act vested in the collector himself ; but . Collector re-each collector shall, in every respect, be responsible both to the United nponsible for acts States and to individuals, as the ease may be, for all moneys collected, of deputies. and for every act done as deputy collector by any of his deputies whilst Any collector acting as such, and for every omission of duty : Provided, That nothing may collect the herein contained shall prevent any collector from collecting himself the d tax In his whole or any part of the duties and taxes so assessed and payable in his district. di district. Persona, firms, Sac . 6. And be it further enacted, That it shall be the duty of any corporations, &c. to return Ii .ts to person or person., partnerships, P~ firms, association or corporations, made assistant asses- liable to any duty, license, stamp, or tax imposed by this act, when not sor of articles subject to tax, otherwise and differently provided for, on or before the first day of August, eighteen hundred and sixty-two, and on or before the first Monday of May &c. in each year thereafter, and in all other eases befc re the day of levy, to make a list or return to the assistant assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this Forma, &e. of act, and according to the forms and regulations to be prescribed by the returns. Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations or corporations are liable to be assessed under and by virtue of the provisions of this act . Instrutions, SEC. 7. And be it further enacted, That the instructions, regulations, &c. binding on and directions, as hereinbefore mentioned, shall be binding on each assesassessurs, vo lectsor and his assistants, and on each collector and his deputies, in the perors, Sc . formance 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 succeed. mg year, and from time to time thereafter, in accordance with this act, Assistant asses- direct and cause the several assistant assessors to proceed through every value and w part of their respective districts, and inquire after and concerning all per mmerate eldeetsof sons being within the assessment districts where they respectively reside, 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 Amount. THIRTY-SEVENTH CONGRESS. Snas.I Cs. 119. 1862. 435 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 aforesaid, 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 . SEC . 8. And be it further enacted, That if any person owning, pos- Taxlists, how sassing, or having the care or management of property, goods, wares, and persons, &c. rail merehattdise, articles or objects liable to pay any duty, tax, or license, shall to make lists, but fail to make and exhibit a written list when required, as aforesaid, and s ors, a'"s' shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read, consented to, and signed, by the person so owning. possessing, or having the care and management as aforesaid, shall be received as the list of such person . , Penalty for de . SEC. 9 . And be it further enacted, That if any such person shall de- hvenng or liver or disclose to anyY assessor or assistant assessor appointed in P ursu- closing flaaududuanee of this act, and requiring a list or lists, as aforesaid, any false or lent list . 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 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 valuation and shall, in all such cases, and in all cases of under valuation or under state- madein suunhhow went in iuch lists or statements, be made, as aforesaid, upon lists, accord- cases. ing to the form prescribed, to be made out by the assessors and assistant assessors, respectively ; which lists the said assessors and assistant asses- power of asses. sors, &c. in sors are hereby authorized and required to make according to the best i g mch lism`kinformation they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises, respectively ; and from the valuation and enumeration so made there No appeal. shall be no appeal . SEC. 10. And be it further enacted, That in case any person shall be Assistant assesabsent from his or her place of residence at the time an assistant assessor soreanti s~ shall call to receive the list of such person, it shall be the duty of such the time of his assistant assessor to leave at the place of residence of such person, with cal to send inn some person of suitable age and discretion, if such be present, otherwise day, to deposit in the nearest post office a written note or memorandum, addressed to such person, requiring him or her to present to such assessor Poet, P• 713. the list or lists required by this act within ten days from the date of such note or memorandum. See . 11. And be it further enacted, That if any person, on being noti Upon meal, to fied or required, as aforesaid,, shall refuse or neglect to give such list or &c. assessor to enter lists within the time required, as aforesaid, it shall be the duty of the upon premis es assessor for the assessment district within which such person shall reside, and make lists. Pert, and he is hereby authorized and required, to enter into and upon the lAmended, . 713 .1 premixes, if it be necessary, of such persons so refusing or neglecting, and P to make, according to the best information which he can obtain, and on his own view and information, such lists of property, goods, wares, and merchandise, and all articles or objects liable to duty or taxation, owned or possessed, or under the care or management of such person, as are required by this act, including the amount, if any, due for license ; and in case of refusal or neglect to make such lists, except in cases of sickness, When to beaft added. per the assessors shall thereupon add fifty per ceatum to the amount of the cent. 486 Suchfists to THIRTY-SEVENTH CONGRESS. be Sass . IL Cs. 119 . 1862. items thereof ; and the 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 p=ulty fm &g- act ; and the person so failing or neglecting, unless in case of sickness or ftg, &c, to give 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 . Lists of properSac. 12. And be it further enacted, That whenever there shall be in ty, &c. of non- any assessment district any property, goods, wares, and merchandise, artides, or ob'ec not owned or possessed by, or under the care or managehow roads ho made . ment of anY person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district, and he is hereby authorized and required, to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and su cient lists of such property, goods, wares, and merchandise, articles, or objects, as aforesaid, under and for the purposes of this act . Non-resident Sac. 18. And be it further enacted, That the owners, possessors, or owners may de- persons having the care or management of property, goods, wares, and liver lists to aesletant assessor¢ merchandise, articles or objects, not lying or being within the assessment of their districts, district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act (provided the assessment district in which the said objects of duty or taxation are situated, is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such persons reside . And it shall be Assistant asses- the duty of the assistant assessor who receives any such list to transmit sma to transmit the same to the assistant assessor where such objects of taxation are such lists. situate, who shall examine such list ; and if he approves the same, he FFurther shall retprn it to the assistant assessor from whom he received it, with his proseed hspta.With approval thereof ; and if he fails to approve the same, he shall make such alterations therein as he may deem to be just and proper, and shall then return the said list, with such alterations therein or additions thereto, to the assistant assessor from whom he received the said list ; and the assistant assessor, where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself . Lists to be Sap. 14. And be it further enacted, That the lists aforesaid shall, where taken with refer- not otherwise specially provided for, be taken with reference to the day once to what day' fixed for that purpose by this act, as aforesaid, and where duties accrue at other and different times, the lists shall be taken with reference to the time when said duties become due ; and the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, List of reeland to make two general lists, the first of which shall exhibit, in alphadents ; betical 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 or non-reel- exhibit, . in alphabetical order, the names of all persons residing out of the dents. collection district, owners of property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax payable thereon as aforesaid . The forms of the said general list shall be devised and prescribed by the assessor, Formes Lists to be de- under the direction of the Commissioner of Internal Revenue, and lists livened to asses- taken according to such forms shall be made out by the assistant assessors THIRTY-SEVENTH CONGRESS, SEES. IL Cs. 119. 1862. 437 and delivered to the assessor within thirty days after the day fixed by this sor In thirty 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 Penalty on as, shall fail to perform any duty assigned by this act within the time pre- f tas m scribed by his precept, warrant, or other legal instructions, not being pre- duty in time. vented therefrom by sickness or other unavoidable accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States, with costs of suit. SEC. 15. And be it further enacted That the assessors for each collec- adAB ors where tion district shall, by advertisement in some public newspaper published tax lists, &a may in each county within said district, if any such there be, and by written or be examined. printed notifications, to be posted up in at least four public places within each assessment district, advertise all persons concerned of the time and place within said county when and where the lists, valuation-, and enumerations made and taken within said county maybe examined ; and said open Liststor'"ain how long. lists shall remain open for examination for the space of fifteen days after notice shall have been given as aforesaid . And said notifications shall Appeals from also state when and where within said county, after the expiration of said valuations, &c. fifteen days, appeals will be received and determined relative to any erroneous or excessive valuations or enumerations by the assistant assessors . And it shall be the duty of the assessor for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the proceedings of the assistant assessors, 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 Ass- to y e amtntr any time within fifteen days from and after the expiration of the time ril allowed for notification 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 proceedings of the said assistant assessors : Provided, Question to be That the question to be determined by the assessor, on an appeal respect- determined edrby ing the valuation or enumeration of property, or objects liable to duty or taxation, shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same assessment di .-trict, and whether the enumeration be or be not correct . And all appeals in Appeals to be and to to the assessor, as aforesaid, shall be made in writing, and shall specify p venting y the particular cause, matter, or thing respecting which a decision is re- obje~ona c quested ; and shall, moreover, state the ground or principle of inequality or error complained of. And the assessor shalt have power to re-examine Power of asand equalize the valuations as shall appear just and equitable ; but no sensor. not valuation or enumeration shall be increased without a previous notice, of a Valuation be at least five days, to the party interest~to appear and object to the .<capt after same, if he judge proper ; which notice ehaU be given by a note in writ- notice. ing, to be left at the dwelling house, office, or place of business of the party by such assessor or an assistant assessor . SEC. 16. .nd be it further enacted, That the said assessors of each Assessors to collection district, respectively, shall, immediately after the expiration of ue~a.Esb the time for hearing appeals, and, from time to time, as duties, taxes, or licenses become liable to be assessed, make out lists containing the sums payable according to the provisions of this act upon every object of duty or taxation in and for each collection district, which lists shall contain the Contents of name of each person residing within the said district, owning or having uab" the care or superintendence of property lying within the said district which is liable to the said tax, or engaged in any business or pursuit requiring a license, when such person or persons are known, together with the sums payable by each ; and where there is any property within any collection district liable to the payment of the said duty or tax, not owned or occupied by or under the superintendence of any person resi- rt n 488 THIRTY-SEVENTH CONgRESS. Sass. IL Cg 119. 1882. Separate lists . dent 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 assessor 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 principal place of business, copies of the list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside or Lists'to be fur- may have their principal place of business. And in all other cases the £;shed collectors said assessor shall furnish to the collectors of the several collection diem ten days, &c. triets, respectively, within ten days after the time of hearing appeals, and from time to time thereafter as required, a certified copy of such list or Penalty for lists fdr their proper collection districts ; and in default of performance of neglect duty. the duties enjoined upon assessors by this section they shall severally and individually forfeit and pay the sum of five hundred dollars to the use of the United States, and, moreover, shall forfeit their compensation as assespower of corn- sore : .Provided, That it shall be in the power of the Commissioner of ~i InteralRvuoexnratyseoafridomsuchfr-a feitures, in whole or in part, as to him shall appear just and equitable . SEC. 17. And be it further snacted, That there shall be allowed and Pay of assessors, &c., paid to the several assessors and assistant assessors, for their services under this act, to each assessor three dollars per day for every day em A, p. 728. ployed in making the necessary arrangements and giving the necessary instructions to the assistant assessors for the valuation ; and five dollars per day for every day employed in hearing appeals, revising valuations, and making out lists agreeably to the provisions of this set ; and one dollar for every hundred taxable persona contained in the tax list, as delivered by him to said collectors, and forwarded to the Commissioner of Internal of assistant Revenge ; to each assistant assessor three dollars for every day actually gym• employed in collecting lists and making valuations, too 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, Charges for sttsttllone:7, & respectively, shall also 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 oth Additional pay erwise particularly authorized : .Provided, The Secretary of the Treasury California, , and the 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 Terrttor'ies California and Oregon and the Territories as may appear to him to be just and equitable in consequence of the greater cost of living and travelling in those States and Territories, and as may in his judgment be necessary to secure the services of competent and efficient men, provided the rates of compensation thus allowed shall not exceed the rates paid to Pay when col similar officers in such States and Territories respectively . In cases lection district where a collection district embraces more than a single congressional dishas more than trict the Secretary of the Treasury may allow the assessor such compenonecoagreOlonal district. sation as he may deem necessary . Collector, on SEC. 18. And be it further enacted, That each collector, on receiving receiving lists, a list, as aforesaid, and from time to time as such lists may be received subscribe from the said assessors, respectively, shall subscribe three receipts ; one three receipts . of which shall be given on a full and correct copy of such list, which list One on full copy of list. shall be delivered by him to, and shall remain with, the assessor of his Lid where to collection district, and shall be open to the inspection of any person who remain. Other receipts mayyapply to inspect the same ; and the other two receipts shall be given on aggregate statements of the lists aforesaid, exhibiting the gross amount on aggregate statements, 8to., of taxes to be collected in his collection district, one of which aggregate to whom to be statements and receipts shall be transmitted to the Commissioner of Intnumitted. THIRTY-SEVENTH CONGRESS. S$ss. IL Ca. 119 . 1862. 489 ternal Revenue, and the other to the First Comptroller of the Treasury ; and, all lists received from time to time, as aforesaid, shall be in like form and manner transmitted as aforesaid . Sse. 19. And be it further enacted, That each of said collectors shall, Corrector to within ten days after receiving his annual collection list from the assessors, ~~ot dnM respectively, as aforesaid, give notice, by advertisement published in each county in his collection district, in one newspaper printed in such county, [Amended, Porf, 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 Persons neglecting to pay the duties and taxes so as aforesaid assessed upon them to h to~~.]r in the collector within the time specified, shall be liable to pay ten per to pay ten per centum additional upon the amount thereof, the fact of which liability cent. in addition. shall 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 Collector to daty of the collector, in person or by deputy, within twenty days after matte demand each neglect,, to make a demand personally, or at the dwellings or usual places of business of such persons, if any they have, for payment of said duties or taxes, with the ten per centum additional aforesaid . And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and after receiving the list thereof from the assessor ; and if the annual and other duties shall not be paid within ten days from and If duties, &c. after such demand therefor, it shall be lawful for such collector or his are not paid vnin days deputies to proceed to collect the said duties or taxes, with ten per centum ftw d~,ys additional thereto, as aforesaid, by distraint and sale of the goods, chattels, collector to disor effects of the persons delinquent as aforesaid . And in case of such train and selfL distraint it shall be the duty of the officer charged with the collection to Duty of officer mike, or cause to be made, an account of the goods or chattels which in -801 of difimay be distrained, a copy of which, signed by the officer making such trains' 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 ads ; and the said officer shall forthwith cause a notification to be published 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 mites distant from the place of making such distraint : Provided, That in any ease of (loos, &o. dip distraint for the payment of the duties or taxes aforesaid the goods, chat- trained may be tels, or effects so distrained shall and may be restored to the owner or pox- retarded to aessor, if prior to the sale payment of the amount due or tender thereof befo e'aale, pays shall be made to the proper officer charged with the collection of the full amount doe and amount demanded, together with such fee for levying, and such sum for ~p DSeB' the necessary and reasonable expense of removing, advertising, and keeping the goods, chattel#, or effects so distrained as may be prescribed by the Commissioner of Internal Revenue ; but in case of non-payment or tender, as aforesaid, the said officers shall proceed to sell the said goods, Wben and how chattels, or effects at public auction, and shall and may retain from the officers to sell. roceeds of such sale the amount demandable for the use of the United Mates, with the necessary and reasonable expenses of distraint and sale, ~,~,,~££s and I 440 THIRTY-SEVENTH CONGRESS. Sass . II. Ca 119. 1862. 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 what exempt effects shall have been distrained : Provided, That there shall be exempt from distra1ntt from distraint the tools or implements of a trade or profession, one cow, arms, and provisions, and household furniture kept for use, and apparel necessary for a family. Proceedings in SEc. 20. And be it ,fRrther enacted, That in all cases where the propof distraint erty liable to'distraint for duties or taxes under this act, may not be di where visible, so as to enable the collector by a sale of part thereof to raise the not di=b" I. whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs and charges, shall be paid to the* owner of the property, or"his, her, or their legal representatives ; or if be, she, or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the United States, to be there,held for the use of the owner, or his, her, or their legal representatives, until he, she, or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the treasury, cause the same to be paid to the applicant . And if the Collector may 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 IImt "B edStaff 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 Such property all property so purchased may be sold by said collector under such regmay be sots . ulations as may be prescribed by the Commissioner of Internal Revenue . And the collector shall render a distinct account of all charges incurred in the sale of such property, and shall pay into the treasury . the surplus, if any there be, after defraying the charges. IfperaonalpropSea 21 . And be it ,further enacted, That in any case where goods, nes chattels, or effects sufficient to satisfy the duties imposed by this act upon cient, net any person liable to pay the same, shall not be found by the collector or may be seized and sold. 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 ~~ngs in the officer making such seizure and sale shall give notice to the person whose estate is pro to be sold, by giving him in hand, or leaving at his last and usual p 4 . of abode, if he has any such within the collection district where said estate is situated, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and the 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 post-office nearest to the place of residence of the person whose estate shall be so seized, and in two other public places within the county ; and the place of said sale shall not be more than five miles distant from the estate seized . At the Sale, time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, -including the amount of duties with the ten per centum additional thereon, and all charges for advertising, and an officer's fee of ten dollars. And if no person offers for said estate the amount of said minimum, the officer shall declare the same to be purchased by him for the United States, and alkali deposit with the district attorne of the United States a deed thereof, as hereinafter specified and proved ; otherwise the same shall be declared to be sold to the highest bidder . And add sale may be adjourned by said officer for a peried 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 officer shall forthwith proceed tb again bell THIRTY-SEVENTH CONGRESS. Sass. If. Cs. 119 . 1862. 441 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 Deed& to - the purchaser thereof, and execute the same in his official capacity, in the manner prescribed by the laws of the State in which said estate may [be] situated, in which said deed shall be recited the fact of said seizure Recitals. 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 request therefor . And said deed shall be prima facie evidence of the truth of the facts stated therein ; and if the proceedings of the officer, as set forth, have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of the title to said estate, but shall not affect the rights of third persons acquired previously to the 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 cases arising upon Lands sales of personal property . And any person whose estate may be seized may redeemedd for duties, as aforesaid, shall have the same right to pay or tender the from sate de pay amount due, with all proper charges thereon, prior to the sale thereof, ing amount due . and thereupon to relieve his said estate from sale, as aforesaid, as is provided in this act for personal property similarly situated . And any collector or deputy collector may, for the collection of duties imposed upon any person by this act, and committed to him for collection, seize and sell the lands of such person situated in any other collection district within • State in which said officer resides ; and his proceeding 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 zany person having an interest therein, or any person on their behalf, shall have liberty to redeem the land 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 collector for the use of the 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 annum . And it shall be the duty of every Collector to collector to keep a record of all sales of land made in his collection dig_ keep record of of lands. trict, whether by himself or his deputies, in which shall be set forth the sal0s • 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 • 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 any other cause, said record shall be deposited in the office of the clerk of the District Court of the United States for the district within which the said collector resided ; and a copy of every such record, certified by the collector, or by the clerk, as the case may require, shall be evidence, in any court, of the truth of the facts therein stated. And when any lands sold as aforesaid shall be redeemed as hereinbefore provided, the collector or clerk, as the case may be, shall make an entry of the 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. Collection of SEC . 22 . And be it further enacted, That if any collector shall find teams prop. upon any lists of taxes returned to him for collection property lying erty of ON persons within his district which is charged with any specific or ad valorem tax or U02-rea"Wnts is thoUnitedStatse. VOL . XII. PUB.-66 49.2 THIRTY-SEVENTH CONGRESS. Snas. IL Cs: 119 . 1862. 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 Proceedings in the United States, such collector shall forthwith take such property into such casem 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, otherwise in some newspaper in an adjoining district, for the space of thirty days ; and if the taxes thereon, with all charges for advertising, shall not be paid within said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the non-payment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceedings to those provided in the preceding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section . And any surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized in any case where money shall be pdid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on proper proof being furnished that the person applying therefor is entitled to receive the same. Sac. 28. And be it further enacted, That the several collectors shall, Collectors to return monthly at the expiration of each and every month, after they shall, respectively, collec ants £f commence their collection transmit to the Commissioner of Internal commissioner, Revenue a statement of,thecollections made by them, respectively, within the month, and pay over monthly, or at such time or times as may be required by the Commissioner of Internal Revenue, the moneys by them respectively collected within the said term, and at such places as may be designated and required by the Commissioner of Internal Revenue ; and to complete cot- each of the mid collectors shall complete the collection of all sums anlections and rep nually assigned to him for collection, as aforesaid, shall pay over the same der Snal account . into the treasury, and shall render his final account to the Treasury Department as often as he may be required, and within rig months from and after the day when he shall have received the collection lists from the said assessors or assistant assessors, as aforesaid . And the Secretary of the Treasury is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the moneys collected by virtue of this act ; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department ; and the Commissioner of Internal Revenue may, under the direction of the Secretary of the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary . Collector to Sno. 24. -And be it further enacted, That each collector shall be charged ~et with with the whole amount of taxes by him receipted, whether contained in lists delivered to him by the assessors, respectively, or delivered or transof taxes, not mitted to him by assistant assessors from time to time, or by other collee and to be cred- tore ; and shall be credited with the amount of duties or taxes contained ited with, 8min the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid ; 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 : Novided, That it shall be proved to the satisfaction of the First Comptroller of the Treasury that due diligence was used by the collector, and that no property was left from which the 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, 448 THIRTY-SEVENTH CONGRESS . Sm. IL Cg. 119. 1862 . the • proceeds thereof upon a resale of the same as required by this act. Sac. 25 . And be it further enacted, That if any collector shall fail Penalty on coleither to collect or to render his account, or to pay over in the manner or lector m ~~ within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delin- Warrant of quent collector and his sureties, directed to the marshal of the district, eat estate therein expressing the amount of the taxes with which the said collector and that of his is chargeable, and the sums, if any, which have been paid . And the said snret<es marshall shall, himself, or by his deputy, immediately proceed to levy and Proceedings collect the sum which may remain due, by distress and sale of the goods thereon. 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 to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector, giving notice as hereinbefore provided . And the bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima 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 eollector Peal estate or his sureties, sufficient to satisfy any warrant of distress, issued pursuant may be seized . to the preceding section of this act, the lands and real estate of such col- and sold lector 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 marshal or his deputy, who, upon such sale, shall, as such marshal or deputy marshal, make and deliver to the purchaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant existing at the time of seizure thereof. And all moneys that may remain of the proceeds of such sale after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid . Site . 26. And be it further enacted, That each and every collector, or petty for ex. his deputy, who shall exercise or be guilty of any extortion or wilful tortion or wilful oppression, under color of this act, or shall knowingly demand other or opp1eson. 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 office, and be disqualified from holding such office thereafter ; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. Sze. 27. And be it further enacted That a collector or deputy collector, Colleetms, dzo. assessor or assistant assessor, shall be authorized to enter, in the daytime, May enter where any brewery, distillery, manufactory, building, or place where any prop- able property is erty, articles, or objects, subject to duty or taxation under the provisions kept, &c . of this act, are made, produced, or kept, within his district, so far as it h b THIRTY-SEVENTH CONGRESS. 444 Sass. IL Cs. 119 . 1862. 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 Penalty for re- to be made. And every owner of such brewery, distillery, manufactory, to fu building, or place, or persons having the agency or superintendence of omcer; ""it the tame, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars. for forcibly SEc . 28. And be it further enacted, That if any person shall, forcibly hindering a coy- obstruct or hinder a collector or deputy collector in the execution of this lector in the diecharge of his da- act, or of any power and authority hereby vested in him, or shall forcibly ties. 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 ped F do, the person so offending shall, for every such offence, forfeit and pay the sum of five hundred dollars . if collector is Sac . 29. And be it further enacted, That in case of the sickness or •temep y tdisabled,' deputy deput t, act. Porely disability of a collector to discharge such of his duties as cannot under existing laws be discharged by a deputy, they may be devolved by Notice to Sec- him upon one of his deputies : .Provided, That information thereof be imretary of the mediately communicated to the Secretary of the Treasury, and shall not Treasury . be disapproved by him : And provided; further, That the responsibility of the collector or his sureties to the United States shall not be affected or impaired thereby. If collector SEc. 80. And be it further enacted, That in case a collector shall die, dies, p aeU + resign, or be removed, the deputies of such collector shall continue to act deputy to t until their successors are appointed ; and the deputy of such collector longest in service at the time immediately preceding may and shall, until a successor shall be appointed, discharge all the duties of said collector ; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases ; and of two or more deputy collectors, appointed on the same day, the one residing nearest the residence of the collector at the time of his death, resignation, or removal, shall in like manner discharge the said duties until the appointment of a successor ; and any bond or security taken of such deputy by such collector, pursuant to the fifth section of this act, &hall be available to his heirs or representatives to indemnify them for loss or damage seem . ing from any act of the proper deputy so continuing or so succeeding to the duties of such collector. Collectors or Sac . 81 . And be it further enacted, That it shall be the duty of the deUes al- collectors aforesaid, or their deputies, in their respective districts, and prosecute for they are hereby authorized, to collect all the duties and taxes imposed by ~' every this act, however the same may be designated, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which Fines, &c., how may be forfeited by virtue of this act ; and all fines, penalties, and forfeitrecoverable, ures 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 fine, penalty, or forfeiture shall have been incurred, in any proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction ; and to whose and, where not otherwise and diffrently provided for, one moiety thereof use. shall be to the use of tsie United States, and the other moiety thereof to the use of the person who, if a collector or deputy collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred . Penalty for SEC. 82 . And be it further enacted, That if any person, in any case, false swearing in matter, hearing, or other proceeding in which an oath or affirmation shall matter under be required to be taken or administered under and by virtue of this act, Lact . shall, upon the taking of such oath or affirmation, knowingly and willingly ed+ P A THIRTY-SEVENTH CONGRESS. SESS. IL Cs. 119 . 1862. 445 swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury . SEC. 38. And be it further enacted, That separate accounts shall be Separate ackept at the treasury of all moneys received from internal duties or taxes counts to be kept from in each of the respective States, Territories, and collection districts ; and each Staff that separate accounts shall be kept of the amount of each species of duty • tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid to the collectors and deputy collectors, and to the other officers employed in each • the respective States, Territories, and collection districts, an abstract in tabular form of which accounts i, shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress . SEC. 84. And be it further enacted, That there shall be allowed to the pay of , al. collectors appointed under this act, in full compensation for their services lectors . and that of their deputies in carrying this act into effect, a commission • four per centum upon the first hundred thousand dollars, and two per Past, P• 7. centum upon all sums above one hundred thousand dollars ; such commissions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department Provided, That in no case shall such commissions exceed the sum of ten Maximumm 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 his Stationery, official duties, which, after being duly examined and certified by the Com blank books, &a missioner 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 collected, it may seem just to make such allowance ; but the whole compensation shall not exceed ten thousand dollars, except in collection districts embracing more than one congressional district . SEC. 8ii. And be it further enacted, That when any duty or tax shall Pmceedin6s have been paid by levy and distraint, any person or persons or party who where part~p ev may feel aggrieved thereby may apply to the assessor of the district for payment of tax. 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 shall report the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the party aggrieved, to the Commissioner of Internal Revenue, who may, if it shall be made to appear to him that such duty or tax was levied • collected, in whole or in part, wrongfully or unjustly, certify the amount wrongfully and unjustly levied or collected, and the same shall he refunded and paid to the person or persons or party as aforesaid, from any moneys in the treasury not otherwise appropriated, upon the presentation of such certificate to the proper officer thereof. SEC. 86. And be it further enacted, That in all cases of distraint and pill of sale of sale of goods, or chattels, for non-payment of taxes provided for in this goods sold for act, the bill of sale of such goods or chattels given by the officer mak- d a of G i ing 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. Sec. 87. And be it further enacted, That if for any cause, at any time If for any canna after this act goes into operation, the laws of the United States cannot be this act cannot be executed in any executed in a State or Territory of the United States, or any part thereof, state,, at anv or within the District of Columbia, it shall be the duty of the President, time ~t is to be and he is hereby authorized, to proceed to execute the provisions of this Put as soon In as for Possible act within the limits of such State or Territory, or part thereof, or Dis- thereafter. 446 THIRTY-SEVENTH CONGRESS. Suss . II. Ca. 119. 1862. trict of Columbia, so soon as the authority of the United States therein shall be reestablished, and to collect the sums which would have been due from the persons residing or holding property, goods, wares, or mer• chandise, object or article therein liable to any duty, license, or tax, with interest to b e interest at the rate of six per centum per annum thereon from the time charged. such duty, license, or tax ought to have been paid until paid in the manner and under the regulations prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner 'of Internal Revenue, under the direction of the Secretary of the Treasu SEC. 88. And be it 7;ther enacted, That the officers who may be Officers under this act to perappointed under this act, except within those districts within any State or qi~redanld act Territory which have been or may be otherwise specially provided for by VIM cb. 4s& law, shall be, and hereby are, authorized, in all cases where the payment of such tax has not been assumed by the State, to perform all the duties relating to or regarding the assessment and collection of the dire, 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 Direct tax laid hundred and twelve dollars, direct tax, laid upon the Territory of Neon Neb~asha,, braska by said act, shall be paid and satisfied by deducting said amount to be sat* from the appropriation for legislative expenses of the Territory of Ne8~ braska for the year ending thirtieth of June, eighteen hundred and sixtythree, and no further claim shall be made by said territory for legislative expenses for said year : Provided, ,further, That the State of Tennessee Tennessee. shall have until the first day of December next to assume the payment of her portion of said tax . SPIRITS, ALE, BEER, AND PORTER . Sue. 39. And be it ,ulcer enacted, That it shall be the duty of the collectors, within their respective districts, to grant licenses for distilling, Licenses for dis. tilling, by whom which licenses shall contain the date thereof, the sum paid, and the time and how granted, 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 Bond. collector, and with one or more sureties, to be approved by said collector, conditioned that in case any additional still or stills, or other implements to be used as aforesaid, shall be erected by him, his agent or superinten dent, be will, before using, or causing or permitting the same to be used, report in writing to the said collector the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superintendenee, which all or either of the said stills or other implements may undergo ; and that he will, from day to day, enter, or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be distilled 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 said book shall be open at all times during the day (Sundays excepted) to the inspection of the said collector, who may m e 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, daring the continuance of said license, an exact ac . count, in writing, taken from his books, of the number of gallons of spirits Spirits, ale, beer, THIRTY-SEVENTH CONGRESS . Sass. IL C& 119. 1862. 447 distilled and sold, or removed for consumption or sale, by him, his agent, or superintendent, and the proof thereof, and also of the quantities of Bond for license grain or other vegetable productions, or other substances, put into the mash-tub, or otherwise used by him, his agent or superintendent, for the purpose of producing spirits, for the period or fractional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by this act ; and that he will not sell or permit to be sold, or removed for consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as aforesaid ; and that he will, at the time of rendering said account, pay to the said collector the duties which by thissact are imposed on the spirits so distilled ; and the said bond may may be renewed be renewed or changed, from time to time, in regard to the amount and or changed. sureties thereof, according the discretion of the collector . Sao. 40. And be it enacted, That the application in writing Application for made by any person for a license for distilling, as aforesaid, shall state MewsL to state the place of distilling, the number and capacity of the still or stills, boiler or boilers, and the name of the person, firm, company, or corporation using for the same ; and any person making a false statement in either of the said WasPenalty statement. particulars shall forfeit and pay the sum of one hundred dollars, to be recovered with costs of suit . Sao. 41 . And be it further enacted, That, in addition to the duties pay- Danes on spirable for licenses herein provided, there shall be paid, on all spirits that its. may be distilled and sold, or removed for consumption or sale, of first First proof proof, on and after the first - day of August, eighteen hundred and sixtytwo, the duty of twenty cents on each and every gallon, which shall be paid by the owner, agent, or superintendent of the still or other vessel in which the said spirituous liquors shall have been distilled ; which duty Duty, when 1eshall be paid at the time of rendering the accounts of spirituous liquors so chargeable with duty, required to be rendered by this act : Provided, That the duty on spirituous liquors and all other spirituous beverages No rower rata than basis of tbst 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. 3feanine of Sac . 42. And be it further enacted, That the term first proof used in » t~ret p~ef this act and in section six of the act of March second, eighteen hundred 1861, c. 68g and sixty-one, entitled "An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," shall be construed, and is hereby declared to mean, that proof of a liquor which corresponds to fifty degrees of Tralles' centesimal hydrometer, adopted by regulation of the Treasury Department, of August twelfth,- ghteen'Lundred and fifty, at the temperature of sixty degrees of ahreJhfit'a 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, contained in the manual for inspectors of spirits, prepared by Professor McCulloh, under the superintendence of Professor Bathe, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the liquids gauged and proved according to which duties shall be levied . Sac . 48. And be it farther enacted, That there shall be designated by Correctors w the collector in every assessment district where the same may be neces- designate bpeOsary one or more inspectors, who shall take an oath faithfully to perform L01' their duties in such form as the Commissioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed Duties and pal. end prescribed by said commissioner . And all spirits distilled as afore- Spirits to be said by any person licensed as aforesaid shall, before the same is used, or hrspeeted, removed for consumption or sale, be inspected, gauged, and proved by g£O ' 448 THIRTY-SEVENTH CONGRESS. SEss. II. Cs. 119 . 1862 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 tack or package, with the date of inspection and the name of the inspector . And any person who shall Penalty (or at- attempt fraudulently to evade the payment of duties upon any spirits distemptingtoevade tilled as aforesaid, by changing in any manner the mark upon any such duties by changcask or package, shall forfeit the sum of five hundred dollars for each ing mars . cask or package so altered or changed, to be recovered as hereinbefore provided . And the fees of such inspector shall in all cases be paid by the owner of the spirits so inspected, gauged, and proved . And any such Penalty for inspector who shall knowingly put upon any such cask or package any fraudulent fraudulent &c. ; mark- false or fraudulent mark shall be liable to the same penalty hereimbefore for each cask or package so fraudulently marked . And any for usia ~•mark- provided P person who shall use any cask or package so marked, for the purpose of ed casks, &-c. [Amended, Post, selling spirits of a quality different from that so inspected, shall be subject p 714 .] to a like penalty for each cask or package so used . Owners of dig. SEC . 44. And be it further enacted, That the owner or owners . of any tillsry may erect distillery may erect, at his or their own expense, a warehouse of iron, waredn use for stone, or brick, with metal or other fire-proof roof, to be contiguous to bonded warehouse. such distillery ; and such warehouse, when approved by the collector, is [Amended, Post, hereby declared a bonded warehouse of the United States, and shall be p. 714.] used only for storing distilled spirits, and to be under the custody of the Duty on spirits collector or his deputy. And the duty on the spirits stored in such wareso stored. house shall be paid when and as it is sold or removed from such warehouse for sale. Owners, &c., of SEC . 45 . And be it further enacted, That every person who, on the stills, &c., to keep first day of August, eighteen hundred and sixty-two, shall be the owner account of spirits 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 eause to be entered, in a book to be kept by him for that purpose, the number of gallons of spirituous liquors distilled by him, and also the number of gallons sold, or removed for consumption or sale, and the proof thereof, which book shall always be open in the daytime, Sundays excepted, for the inspection of the said collector, who may take any minutes, memorandums, or transcripts thereto render as of,. and shall render to said collector, on the first, tenth, and twentieth counts to coldays of each and every month in each year, or within five days thereafter, lector times a general account in writing, taken from his boo la ks, ;, of the number of galmonththree ; lons 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 ; to keep account and shall also keep a book, or books, in a form to be prescribed by the of grain, &c., . Commissioner of Internal Revenue, and to be open at all seasonable hours used for distillafor inspection by the collector and assessor of the district, wherein shall tion ; be entered, from day to day, the quantities of grain, or other vegetable productions, or other substances put into the mash-tub by him, his agent, or superintendent, for the purpose of producing spirits ; and shall verify, ac-to to verify so . or cause to be verified, the said entries, reports, books, and general by oath ; counts, 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 form 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 to pay duties. paid on the spirituous liquors so distilled and sold, or removed for con- THIRTY-SEVENTH CONGRESS. SEES . I L Cn. 119. 1862. 449 gumption or sale, and in said accounts mentioned, at the time of rendering an account thereof. may Sac. 46. And be it further enacted, That the collector of any district Collector owners may grant a permit to the owner or owners of any distillery within his s to send or ship any spirits, the product of said distillery, after its out of district, the quantity and proof thereof shall have been ascertained by inspection according to the provisions of this act, to any place without said district and within the United States ; and in such case the bill of lading or re- Bill of lading in ceipt (which shall be in such form as the Commissioner of Internal Reve- such case. nue 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 it; 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 What to appear receipt) shall pay the duties upon the said spirits, with the expense of in bill. freight, and every other expense which has accrued thereupon ; and the said collector, upon the payment of the duties aforesaid, shall deliver the Duties, how bill of lading or receipt and the spirits to the agent of the said distillery ; 00lleeted' and if the duties are not paid as aforesaid, then the said 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 Permits to be permit shall be granted, under this section, for a quantity less than fifty $~ of low than barrels : And provided, further, That the Commissioner of Internal Revenue, utyder 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 . SEc. 47. And be it further enacted, That distilled spirits may be re- Removal ofdisd moved from the place of manufacture for the purpose of being exported, tilled es p ctoitn 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 act, upon and with the written permission of the collector or deputy collector of the district, without payment of the duties Bond. 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 conditi on. said spirits or oil or pay the duties thereon within such time as may be prescribed by the Commissioner, which time shall be stated in said bond : Provided, That any person desiring to give such bond .hall first make oath, Applicant u r before the collector or deputy collector to whom he may apply for a per- fo mit to remove any such spirits or oil, in manner and form to be prescribed by said Commissioner, that be intends to export such liquors or oil, and that be 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 permitted In what cases where the amount of duties does not exceed the sum of three hundred remocat not dollars, nor in any case where the person desiring such permission has permitted . failed to perform the obligation of any bond previously given to the United States for the removal of any such articles, until the same shall have been fully kept and performed. And the collector of the district in which any mayvbencbod such bond tuay be given is authorized to cancel said bond on payment of celled . voL. xIL Pus.-57 r a 450 THIRTY-SEVENTH CONGRESS. Sass . II. Cu. 119 . 1862. said duties, 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 been duly exProceedings in ported as aforesaid. And in case of the breach of the obligation of any case of breach of such bond, the same shall be forthwith forwarded by the collector of the condition district to the Commissioner of Internal Revenue, to be by him placed in bond. £f the hands of the First Comptroller of the Treasury, who shall cause the same proceedings to be taken thereon, for the purpose of collecting the duties, interest, and charges aforesaid, as are provided in this act in case of a delinquent collector. Entries in Sac . 48 . And be it further enacted ; That the entries made in the books s of ri6ed distiller of the distiller, required to be kept in the foregoing section, shall on the to be verifi three times each first, tenth, and twentieth days of each and every month, or within five month, by oath- 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, Form of oath. 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 distilled and sold, or removed for consumption or sale, at the distillery owned by , in the county of , amounting to --gallons, according to proof prescribed by the laws of the United States ." Oath where Sac. 49. And be it further enacted, That the owner, agent, or superoriginal entries are not made by intendent aforesaid, shall, in case the original entries required to be made i n his books by this act shall not have been made by himself, subjoin to owner. the oath or affirmation of the person by whom they were made the following oath or affirmation, to be taken as aforesaid : "I do swear (or affirm) that, to the best of my 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 ." Duties on beer, Sec . 50. And be it further enacted, That on and after the first day of ale, &c ., August, eighteen hundred and sixty-two, there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquors, by whatever Pose, p . 723. name such liquors may be called, a duty of one dollar for each and every barrel containing not more than thirty-one 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 consumption or sale within the United States or the territories thereof, or within the District of Columbia, after that day ; which duty shall be paid by the owner to be paid by agent, or superintendent of the brewery or premises in which such ferwhom . mented liquors shall be made, and shall be paid at the time of rendering the accounts of such fermented liquors so chargeable with duty, as required to be rendered by the following section of this act : Provided, That fractional parts of a barrel shall be halves, quarters, eighths, and sixteenths, and any fractional part containing less than one-sixteenth shall be accounted one-sixteenth ; more than one-sixteenth, and not more than one-eighth, shall be accounted one-eighth ; more than one-eighth, and not more than one-quarter, shall be accounted one-quarter ; more than onequarter, and not more than one-half, shall be accounted one-half ; more than one-half shall be accounted one barrel. Owners of Sec . 51 . And be it further enacted, That every person who, oii said breweries for gus~ eighteen hundred and sixty-two, shall be the owner maki ng ferment_ first day of Au a ed liquors to or occupant of any brewery or premises used or intended to be used for make certain en- the purpose of brewing or making such fermented liquors, or who shall teas in books ; have such premises under his control or superintenden ce, as agent for the owner or occupant, or shall have in his possession or custody any vessel or vessels intended to be used on said premises in the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or otherwise, shall, from day to day, enter or cause to be 'entered in THIRTY-SEVENTH CONGRESS. Sass. IL Ca. 119 . 1862. 431 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 memorandums or transcripts thereof, the quantities of grain, or gther 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 • number of barrels and fractional parts of barrels of fermented liquors made and sold, or removed for consumption or sale, keeping separate Recount of the several kinds and descriptions ; and shall render to said col- owners of lector, on the first day of each month in each year, or within ten days b we~ t , thereafter, a general account, in writing, taken from his books, of the to collectors quantities of grain, or other vegetable productions or other substances, put monthly ; 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 frao . Post, P. 7". tional parts of barrels of each kind of fermented liquors made and sold, • removed for consumption or sale, for one month preceding said day ; and shall verify, or cadse to be verified, the said entries, reports, books, to verity as. and general accounts, on oath or affirmation, to be taken before the col- counts on oath . lector or some officer authorized by the laws of the State to administer the same according to the form required by ibis 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 Provision any beer, lager beer, or ale, manufactures the same in one collection die-where a person trict, and owns or hires a depot or warehouse for the storage and sale of one dais annd such beer, lager beer, or ale in another collection district, he may, instead has warehouse in • paying to the collector of the district where the same was manufactured 8DOther the duties chargeable thereon, present to such collector or his deputy an invoice of the quantity or number of barrels about to be removed for the purpose of storage and sale, specifying in such invoice, with reasonable certainty, the depot or warehouse in which he intends to place such beer, lager beer, or ale ; and thereupon such collector or deputy shall indorse on each invoice his permission for each removal, and shall at the same time transmit to the collector of the district in which such depot or warehouse is situated a duplicate of suchWI invoice ;and thereafter the manufacturer of the beer, l r beer, or ale so removed shall render the same account, and pay the same duties, and be subject to the same liabilities and penalties as if the beer, lager beer, or ale so removed had been manufactured in the district . The Commissioner of Internal Revenue may prescribe such rules as he may deem necessary for the purpose of carrying the provisions of this section into effect. Sze. 52. And be it further enacted, That the entries made in the books Entries in required to be kept by the foregoing section shall, on said first day of each books to vim' on oath. and every month, or within ten days thereafter, be verified by the oath • affirmation, to be taken as aforesaid, of the person or persons by whom s .ach 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 Form of oath. the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of fermented liquors either brewed or brewed and sold at the brewery owned by -, in the county • , amounting to barrels." Sae. 58. And be it further enacted, That the owner, agent, or superin- oath where tendent aforesaid, shall, in case the original -entries required to be made'original entries in his books shall not have been made by himself, subjoin to the oath or are . made by owner affirmation the following oath or affirmation, to be taken as aforesaid "I do swear (or affirm) that, to the best of my knowledge and belief, 452 THIRTY-SEVENTH CONGRESS . Ssss. IL - Cs: 119. *1862. the foregoing entries are just and true, and that I have taken all the means in my power to make them so." Penalty on Sec. 54. And be it further enacted, That the owner, agent, or superowner, &c., for intendent of any an vessel or vessels used in making fermented liquors, or neglecting to make true entry, of any still, boiler, or other vessel used in the distillation of spirits on which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do, or cause to be done, any of the Stills, liquors, things by this act required to be done as aforesaid, shall forfeit for every ., &c to be for- such neglect or refusal all the liquors and spirits made by or for him, and feited. 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 dollars, Collector may to be recovered with costs of suit ; which said liquors or spirits, with the seize sttus, &c 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 Proeeediup to occurred, and that proceedings to enforce said forfeiture shall have been enforceforfeiture . commenced by such collector within twenty days after the seizure thereof. And the proceedings to enforce said forfeiture of said property shall be in the nature of a proceeding in rem, in the circuit or district court of the.United States for the district where such seizure is made, or in any other court of competent jurisdiction . If duties on SEC . 55 . And be it further enacted, That in all cases in which the duties liquors are not aforesaid, payable on spirituous liquors distilled and sold, or removed for paid in time, tea consumption or sale, or beer, lager beer, ale, porter, and other similar di . =nt d fermented liquors, shall not be paid at the time of rendering the account [Amended, Port, of the same, as herein required, the person or persons chargeable therep. 414.) with shall pay, in addition, ten per centum on the amount thereof ; and, Duties, &c., a until such duties with such addition shall be paid, they shall be and relies. main a lien upon the distillery where such liquors have been distilled, or the brewery where such liquors have been brewed, and upon the stills, boilers, vats, and all other implements thereto belonging, until the same Upon refusal or shall have been paid ; and in case of refusal or neglect to pay said duties, neglect with the addition, within ten days after the same shall have becotpe pap todsmsy able, the amount thereof may be recovered by distraint and sale of the goods, be seized and sold . chattels, and effects of the delinquent ; and, in case of such distraint, it Proceedings roc gs in shall be the duty of the officer charged with the collection to make, or cam 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 distraint, shall be left with the owner or possessor of such goods, chattels, or effects, at his, her, or their dwelling, with a note of the sum demanded, and the time and place of sale ; and said officer shall forthwith cause a notifieaNotice. tion to be published 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 Time and place specify the articles distrained, and the time and place proposed for the of sale. 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 owner may case of distraint for the payment of the duties aforesaid, the goods, chat redeem. tels, 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 reasonable expenses of removing and keeping the goods, chattels, and effects so distrained as .may be allowed in like cases by the laws or practice of the State or Territory wherein the distraint shall have been. made ; but in case of non-payment or neglect to THIRTY-SEVENTH CONGRESS. Sass. IL CE. 119. 1862. 453 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 sate at pubtto place of sale, and may and shall retain from the proceeds of such sale auction . the amount demandable for the use of the United States, with the said necessary and reasonable expenses of said distraint and sale, as aforesaid, and a commission of five per eentum thereon for his own use ; rendering the overplus, if any there be, to the person whose goods, chattels, and effects shall have been distrained . iiSEC. 56. And be it further enacted, That every person licensed as Persons ea aforesaid to distil spirituous liquors, or licensed as a brewer, shall once `e "'or as brewers,, lera in each month, upon the request of the assessor or assistant assessor for to tarnish month the district in which his business as a distiller or brewer may be carried ly to assessors, f h on, respectively, furnish the said assessor or assistant assessor with an quote, &e abstract of the entries upon his books, herein provided to be made, showing the amount of spirituous liquor distilled and sold, or removed for consumption or sale, or of beer, lager beer, ale, porter, or other fermented liquor made and sold, or removed for consumption or sale, during the preceding month, respectively ; the truth and correctness of which abstract shall be verified by the oath of the party so furnishing the same . And the said assessor or assistant assessor shall have the right to examine the books of such person for the purpose of ascertaining the correctness of such abstract. - And 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 forfeit the sum of five hundred dollars . LICENSES. Licensee. pro8 ed n of August, eighteen hundred and sixty-two, no person, association of per- corporations not carry on cersons, or corporation, shall be engaged in, prosecute, or carry on, either of to tain trades or the trades or occupations mentioned in section sixty-four o this act, until business unless he or they shall have obtained a license therefor in the manner hereinafter licensed . provided. SEC . 58. And be it further enacted, That every person, association of Persons, &o., persons, partnership or corporation, desiring to obtain a license to engage desiringt with in any of the trades or occupations named in the sixty-fourth section of assistant assesthisac,lregistwh aistn eorfthasmenditrcso in which he shall design to carry on such trade or occupation, first, his Name, &o. or their name or style ; and in case of an association or partnership, the names of the several persons constituting such association or partnership Place. and their places of residence ; second, the trade or occupation for which Trade, &a 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 be designs to If rectieer, rectify ; if a peddler, whether he designs to travel on foot, or with one, peddler, two, or more horses ; if an inn-keeper, the yearly rental of the house inn-keeper. and property to be occupied for said purpose ; or, if not rented, the assistant assessor shall value the same . All of which facts shall be returned duly certified by such assistant assessor, both to the assessor and collector of the district ; and thereupon, upon payment to the collector or deputy License. collector of the district the amount as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade or occupation, which license shall continue in force for one year, at the place or premises described therein. SEC. 59. And be it further enacted, That if any person or persons shall Penalty for exercise or carry on any trade or business hereinafter mentioned for the trade m6 0 such exercising or carrying on of which trade or business a license is required canes. by this act, without taking out such license as is in that behalf required, Post, p- 'he, she, or they shall, for every such offence, respectively, forfeit a penalty equal to three times the amount of the duty or sum of money imposed for such license, one moiety thereof to the use of the United States, the SEC. 57. And be it further enacted ; That from and after the first day 454 THIRTY'-SEVENTH CONGRESS . SEas. IL Cs. 119. 1882 other moiety to the use of the person who, if a collector, shall first die . cover, and if other than a collector, shall first 'give information of the fact whereby said forfeiture was incurred . Lick to state SEe . 60. And be it further enacted; That in every license to be taken whatL out under or by authority of this act shall be contained and set forth the purpose, trade, or business for which such license is granted, and the true name and place of abode of the person or persons taking out the same ; U 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 License good granted shall be carried on . Provided, That a license granted under this onlyfor the place act shall not authorize the person or persons, association or corporation ed therein. £p£ mentioned therein, to exercise or carry on the trade or business specified in such license in any other place than that mentioned therein, but nothing herein contained shall prohibit the storage of goods, wares, or merchandise in other places than the place of business . If any person, Site. 61. And be it further enacted, That in every case where more than &ca, carries on one of the pursuits, em to ents or occupations, hereinafter described,s P Ym s than one trade, &c. he shall be pursued or carried on in the same place by the same person at must have license the same time, except as therein mentioned, license must be taken out for each. for each according to the rates severally prescribed. Auctioneers SEC . 62 . And be it further enacted, That no auctioneer shall be aunot il thorized by virtue of his license as such auctioneer to sell any goods or r"Y goods private other property at private, sate ; and if any such person shall sell any such p pod, . W. goods or commodities, as aforesaid, otherwise than by auction, without having taken out such license as aforesaid for that purpose, he or she shall petty. be subject and liable to the penalty in that behalf imposed upon persons dealing in or retailing, trading, or selling any such goods or commodities without license, notwithstanding any license to him or her before granted, as aforesaid, for the purpose of exercising or carrying on the trade or business of an auctioneer, or selling any goods or chattels, lands, tenements, or hereditaments by auction, anything herein contained to the contrary notwithstanding : Provided, always, That where such goods or commodities as aforesaid are the property of any person or persons duly licensed` to deal in or retail, or trade in, or sell the same, such person or persons having made lawful entry of his, her, or their house or premises for such purpose, it 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, or hereditaments, by auction as aforesaid, being duly licensed for that purpose, to sell such goods or commodities as aforesaid, at auction, for and on behalf of such person or persons, and upon his, her, or their entered house or premises, without taking out a separate This section license for such sale. The provisions of this section shall not apply to not to apply to judicial or executive officers making auction sales by virtue of any judg ment or decree of any court, nor public sales made by executors and adsales . ministrators. Privileges of the SEC. 63. And be it further enacted, That upon the death of any person ti transferred in mbre or persons licensed under or by virtue of this act, or upon the removal of taro uses. 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 pA p. 727. or business mentioned in such license, it shall and may be lawful for the -person or persons authorized to grant licenses to authorize and empower, by indorsement on such license, or otherwise, as the Commissioner of Internal Revenue shall direct, the executors or administrators, or the wife or child of such deceased person, or the assignee or assigns of such person or persons so removing as aforesaid, who shall be possessed of and occupy the house or premises before used for such purpose as aforesaid, in like THIRTY-SEVENTH OONGRESS. $sss. II. Cn. 119 . 1862. 455 manner to exercise or carry on the same trade or business mentioned in such license, in or upon the same house or premises at which such person or persons as aforesaid deceased, or removing as before mentioned, by virtue of such license to him, her, or them, in that behalf granted, before exercised or carried on such trade or business for or during the residue • the term for .which such license was originally granted, without taking out any fresh license or payment of any additional duty, or any fee thereupon for the residue of such term, and until expiration thereof : Frovided, 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. to be paid Sac. 64. And be it further enacted, That on and after the first day of 8ams license August, eighteen hundred and sixty-two, for each license granted the sum' herewith stated shall be respectively and annually paid. Any number ipp£, 7~4718 .] • persons carrying on such business in copartnership may transact such business at such place under such license, and not otherwise . Bankers. 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, check, or order of such creditor, but not to include incorporated banks or other banks legally authorized to issue notes as circulation, nor agents for the sale of merchandise for account of producers or manufacturers . 2. Auctioneers shall pay twenty dollars for each license. Every peract whose Poet, Auctianersohlbedmanuctioerwhnmaigofths P. 7V. occupation it is to offer property for sale to the highest or best bidder . 8. Wholesale dealers in liquors of any and every description, including Wholesale distilled spirits, fermented liquors, and wines of all kinds, shall pay one deatersinliquors . hundred dollars for each license. Every person, other than the distiller, or brewer, who shall sell, or offer for sale, any such liquors or wines in Poet, P . 716. quantities 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. d 4. Retail dealers in liquors, including distilled spirits, fermented liquors, in Retail hquers 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 Poet, P. 71o. as a retail dealer in liquors under this act . But 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 Retail dealers . whose business or occupation is to sell or offer to sell groceries, or any goods, wares, or merchandise, or foreign or domestic production, in less Post, P 71b. 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 Wholesale deal. person whose business or occupation is to sell, or offer to sell, groceries, erem or any goods, wares, or merchandise of foreign or domestic production, Poet, pP. 715, 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 Pawnbrokers. whose business or occupation is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any .kind of per. 456 THIRTY-SEVENTH CONGRESS. SEas. II. C M 119. 1862. Some to be sonal property whatever, for the repayment or security of money lent license thereon, shall be deemed a pawnbroker under this act. 8. Rectifiers shall pay twenty-five dollars for each license to rectify, Rectifiers. 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 fractional part thereof. Every person who rectifies, purifies, or refines spirituous liquors or wines by any process, or mixes distilled spirits, whiskey, brandy, gin, or wine, with any other materials for sale under the name of 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 license, and every person or Dletifl rs. copartnership who distils or manufactures spirituous liquors for sale, shall be deemed a distiller under this act : Provided, That any person or copartnership distilling or manufacturing less than three hundred barrels per year shall pay twenty-five dollars for a license . And provided further, That no license shall be required for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical purposes which has been used in those processes. And provided further, That distillers of apples and peaches, distilling or manufacturing less than one hundred and fifty barrels per year from the same, shall pay twelve and one-half dollars for a license for that purpose, and for a greater quantity as other distillers. ~' ^wars. 10. Brewers shall -pay fifty dollars for each license . Every person who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, shall be deemed a brewer under this set : Provided, That any person who manufactures less than five hundred barrels per year shall pay the sum of twenty-five dollars for a license . Hotels, Inns, 11 . Hotels, inns, and taverns shall be classified and rated according to taverns. 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 whore the rent or the valuation of the First class . yearly rental of said house and property shall be ten thousand dollars or more shall constitute the first class, and shall pay two hundred dollars for second class. 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 Third class, 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 seventyfive dollars for each license ; where the rent or the valuation of the Fourth lass, 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 ; Filth class, where the rent or the valuation 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 sixth class. 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 ; Seventh class. 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 Eighth 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 lodi'iag 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 waters of the United Steamers . 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 paid for b THIRTY'-SEVENTH CONGRESS. Sues. IL Ca. 119. 1862. 457 and established by the assessor of the propel' district at its proper value, Penalty for but at not less than the actual rent agreed on by the parties : Provided, tt~ud o & acc al 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 rent. licenses required by this section, to be collected as other penalties under this act are collected. 12. Eating houses shall pay ten dollars for each license . Every place sums to be where food or refreshments of any kind are provided for casual visitors d for license and sold for consumption therein, shall be regarded as an eating-house Ueati£ g-bO1B ' under this act. But the keeper of any eating-house 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 . 18. Brokers shall pay fifty dollars for each license . Any person whose Broker'18. 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 regarded a broker under this act . 14. Commercial brokers shall pay fifty dollars for each license . Any Commercial person or firm, except one holding a license as wholesale dealer or bank- broketa er, whose business it is, as the agent of others, to purchase or sell goods, • seek orders therefor, in original or unbroken packages or produce, or to manage business matters for the owners of vessels, or for the shippers • 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. Land warrant Any person shall be regarded as a land warrant broker within the mean- brokers. mg 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 Tobacconists. whose business it is to sell, at retail, cigars, snuff, or tobacco in any form, shall be regarded a tobacconist under this act. But wholesale and retail dealers, and keepers of hotels, inns, taverns, having taken out a license Post, P. 714. therefor, shall not be required 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 Theatres, edifice erected for the purpose of dramatic or operatic representations, lays, or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theatre under this act . 18. Circuses shall pay fifty dollars for each license. Every building, Circuses. 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 Jugglem who performs by sleight of hand shall be regarded as a juggler under this act. The proprietors or agents of all other public exhibitions or shows for money, not enumerated 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 ; and but one license shall be required under this act to authorize exhibitions within any one State. 20 . Bowling-alleys and billiardrooms shall pay according to the num- Bowling-alleys ber of alleys or tables belonging to or used in the building or place to be and billiardlicensed . When not exceeding one alley or table, five dollars for each roOe£s . license ; and when exceeding one alley or table, five dollars for each additional alley or table. Every place or building where bowls are thrown • 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 per- Confectioners. VOL. xiL PUB. -- 58 t p 458 Sums to be for license Sass; IL Cs. 119. 1862. son who sells at retail confectionery, sweetmeats, comflts, or other confeets, in any building, shall be regarded as a confectioner under this act . b~ But wholesale and retail dealers having taken out a license therefor, shall not be required to take out a license as confectioner, anything in this act to the contrary notwithstanding . Horse.dealers. 22 . 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 horsedealer shall have taken out a license as a livery-stable keeper no new license shall be required . Livery-stable 28 . Livery-stable keepers shall pay ten dollars for each license. Any keepers. person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery-stable keeper under this act . Cattle brokers. 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. Tallow-oban25 . Tallow-chandlers and soap-makers shall pay for each license the there and sosp • sum of ten dollars. Any person whose business it is to make or manu- facture candles or soap shall be regarded a tallow-chandler and soapmaker'under this act. _ each 26. sum fifty or 4oi1 distal Any l Perrson~who1 shall refine, ~Pr9du-~ e, distil ls crude petroleum o rock oil, or crude coal oil, or crude oil made of asphaltum, shale, peat, or other bituminous substances, shall be regarded a coal-oil distiller under this act. Peddlers. 27. Peddlers shall be classified and rated as follows, to wit : when ' : class, travelling with more than two horses, the first class, and shall pay twenty second class, dollars for each license ; when travelling with two horses, the second class, and shall pay fifteen dollars for each license ; when travelling with Third class& one horse, the third class, and shall pay ten dollars for each license ; when Fourth class, 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 : ProPeddlers of vided, That any peddler who sells, or offers to sell, dry goods, foreign and ges of dry domestic, by one or more original packages or pieces, at one time, to the same person or persons, as aforesaid, shall pay fifty dollars for each liof jewelry. cease. And any person who peddles jewelry shall pay twenty-five dollars for each license : Provided, That manufacturers and producers of agricultural tools and implements, garden seeds, stoves, and hollow ware, brooms, wooden ware, and powder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents at places other than the place of manufacture, shall not be required, for any sale thus made, to take out any additional license therefor . 28. Apothecaries shall pay ten dollars for each license . Every person Apothecarles . who keeps a shop or building where medicines are compounded or prePest, p. 714. pared according to prescriptions of physicians, and sold, shall be regarded an apothecary under this act . But wholesale and retail dealers, who have taken oat a license therefor, shall not be required to take out a license as apothecary, anything in this act to the contrary not with standing Manufacturers . 29. Manufacturers shall pay ten dollars for each license . 'Any person or persons, firms, companies, or corporations, who shall manufacture by Pose, p. 714. hand or machinery, and offer for sale any goods, wares, or merchandise, exceeding annually the sum of one thousand dollars, shall be regarded a manufacturer under this act . Photographers. 80. 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 paid a THIRTY-SEVENTH CONGRESS . a THIRTY-SEVENTH CONGRESS. Sess . IL CiL 119. 1862. 459 thousand dollars, twenty-five dollars . Any person or persons who make 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. 81 . Lawyers shall pay ten dollars for each license . Every person Lawyers. whose business- it is, for fee or reward, to prosecute or defend causes in any court of record or other judicial tribunal of the United States or of Porn, pp. 714 any of the States, or give advice in relation to causes or matters pend- 727• ing therein, shall be deemed to be a lawyer within the meaning of this act . 82. Physicians, surgeons, and dentists shall pay ten dollars for each Physician% . license. Every person (except apothecaries) whose business it is, for fee surgeons, denand reward, to prescribe remedies or perform surgical' operations for the tists' cure of any bodily disease or ailing, shall be deemed a physician, sur- PaS47_, geon, 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 Claim and pafor each license. Every person whose business it is to prosecute claims tent agents. in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be, under this act. ' SEC. 65 . And be it further enacted, That where the annual gross re- Certain apoth • need ceipts or sales of any apothecaries, confectioners, eating-houses, tobacco- scans-,a9eout nists, or retail dealers, shall not exceed the sum of one thousand dollars, not such apothecaries, confectioners, 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 Revenue shall prescribe, and so of all other annual sales or receipts, where the rate of the license is graduated by the amount of sales • receipts . SEC. 66. And be it further enacted, That nothing contained in the pre- Licenses not to ceding sections of this act, laying duties on licenses, shall be construed to ~ e1£o£p'dcet ~ require a license for the sale of goods, wares, and merchandise made or tides by certain produced and sold by the manufacturer or producer at the manufactory P££ • place where the same is made or produced ; to vintners who sell, at the place where the same is made, wine of their own growth ; nor to apothecaries, as to wines or spirituous liquors 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-seven extend to physicians who keep on hand medicines solely for the purpose • making up their own prescriptions for their own patients . SEC. 67 . And be it further enacted, That no license horoinbefore pro- Licenses under vided for, if granted, shall be construed to authorize the commencement this authorize act not to any or continuation of any trade, business, occupation, or employment therein traffic prohibited mentioned, within any State or Territory of the United States in which by the taws of it is or shall be specially prohibited by the laws thereof, or in violation of My state* the laws of any State or Territory : Provided, Nothing in this act shall States may any be held or construed so as to prevent the several States, within the limits tax, &c,tazed' &c thereof, from placing a duty, tax, or license, for State purposes, on any sheein. business matter or thing on which a duty, tax, or license is required to be paid by this act. Manutitetat+es, articles, and products SPECIFIC AND AD VALOREM DUTY . Specific and ad SEC. 68. And be it further enacted, That on and after the first day of valore'm duty. August, eighteen hundred and sixty-two, every individual, partnership, norl a person" Arm, association, or corporation, (and any word or words in this act indi- to include part's• eatmg or referring to person or persons shall be taken to mean and include aua;`g`t £,' 101Po MANUFACTURES, ARTICLES, AND PRODUCTS . I 460 THIRTY-SEVENTH CONGRESS . Sass . II. Ca. 119. 1862. partnerships, firms, associations, or corporations, when not otherwise de . signated 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 continuBefore commencing ing, any such manufacture for which he, she, or they may be liable to be i ~e rsons to furnhsth t maone- assessed , under the provisions of this act, and which shall not be differto assistant assessor ently provided for elsewhere, within thirty days after the date when this sworn statement, 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. To make Second. He shall within ten days after the first day of each and every monthly returns. month, after the day on which this act takes effect, as hereinbefore mentioned,,- r on or befre a day prescribed by the Commissioner of Internal Revenue, make return of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. Form of stateThird. All such returns, statements, description, memoranda, oaths and return and affirmations, shall be in form, scope, and detail as may be prescribed, from returns. time to time, by the Commissioner of Internal Revenue . Duties on manSac. 69. And be it further enacted, That upon the amounts, quantipaidtmon th b. wares, merchandise, and articles manuti~ and values of produce, paid monthly factured and sold, or delivered, hereinafter enumerated, the manufacturer thereof, whether manufactured for himself or for others, shall pay to the collector of internal revenue within his district, monthly, or on or before a day to be prescribed by the Commissioner of Internal Revenue, the Proviso as to duties on such manufactures : Provided, That when thread is manufic. tured and sold or delivered exclusively for knitted fabrics, or for weaving or spooling, as provided for in the seventy-fifth section of this act, the To whom duties shall be assessed on the articles finished and prepared for use or d to be consumption to the party so finishing or preparing the same, and any party so finishing or preparing any cloth or other fabrics of cotton, wool, or other materials, whether imported or otherwise, shall be considered the Penalty for manufacturer thereof for the purposes of this act ; and for neglect to pay neglect to pay such dutied within ten days after demand, either personal or written, left duties, t3ac. at his, her, or their house or place of business, or manufactory, the amount of such duties may be levied upon the real and personal property of any Dotes, &C• to such manufacturer. And such duties, and whatever shall be the expenses be a lien. of le%y, 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 Duties on broods , urther, That in all cases of goods manufactured, in whole or in manufactured on Providedf couunission, &c ., part, upon commission, or where the material is furnished by one party and manufactured 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 entitled to collect the amount thereof of the owner or owners, and shall have a lien for the amount thus paid upon the on articles manufactured goods : And provided, further, That the taxes on all articles o manufactured and sold, in pursuance of contracts bona fide made before and sold notd priorr to the passage the passage of this act, shall be paid by the purchasers thereof, under of this art. regulations to be established by the Commissioner of Internal Revenue . Goods, &c. to Sac . 70. And be it further enacted, That, for neglect or refusal to pay beef~ted or the duties provided by this act on manufactured articles, as aforesaid, the &c. to goods, wares, and merchandise manufactured and, unsold by such manupay duties. facturer, shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as shall be prescribed by I THIRTY-SEVENTH CONGRESS. Sass. II. Cs. 119. 1862 . 461 the Commissioner of Internal Revenue, under the direction of the Seore- Prooeedinp In . In such case the collector or deputy collector may esse of .eitare. tart' of the-Treasury S am take possession of said articles, and may maintain such possession in the premises and buildings where they may have beep manufactured, or deposited, or may be . He shall summon, giving notice of not less than two, Notice to . nor more than ten days, the parties in possession of said goods, enjoining owners them to appear before the assesso-, or assistant assessor, at a day and hour in such summons 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 Who to be deemed to be the manufacturers of the same, if the articles shall be at deemed u s the the time of taking such possession upon the premises where manufactured ; goods. if they shall at such time have been removed from the place of manufaoture, the parties interested shall be deemed 'to be the person in whose custody or possession the articles shall then be. Such summons shall be Summons, bow served upon such parties in person, or by leaving a copy thereof ar the 881'od' place of abode or business of the party to whom the same may be directed . case no such party or place can be found, which fact shall be determined by the collector's return on the summons, such notice, in the nature • a summons, shall be given by advertisement for the term of three weeks in one newspaper in the county nearest to the place of such sale . If, at or before such hearing, such duties shall not have been paid, and the assessor or assistant assessor shall adjudge the summons and notice, service and return of the same, to be sufficient, the said articles shall be declared forfeit, and shall be sold, disposed of, or turned over to the use Sale. • 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 F-cm of p4 there be after deducting the duties thereon, together with the expenses of ceeds to be 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 the government, shall be refunded and paid to the manufacturer, or to the person in whose custody or possession the articles were when seized . The Commissioner of Internal Revenue, Commissioners with the approval of the Secretary of the Treasury, may review any such oo£f ` orreit sue ` case of forfeiture, and do justice in the premises . If the forfeiture shall have been wrongly declared, and sale made, the Secretary is hereby au thorized, in case the specific articles cannot be restored to the party aggrieved in as good order and condition as when seized, to make up to such party in money his loss and damage from the contingent fund of his department. Immediate return of seizures so forfeited shall be made to the Commissioner of Internal Revenue by the collector or deputy collector who shall make any such seizure. Articles which the collector may Periebable i£les . adjudge perishable may be sold or disposed of before declaration of forfeitnre. Said sales shall be made at public auction, and notice thereof Sates to be by shall be given in the same manner as is provided in this section in case of public auction. forfeiture. Sao. 71. And be it further enacted, That any violation of, or refusal P~ra to comply with, the provisions of the sixty-eighth section of this act, shall wi h, &e Vr, be good cause for seizure and forfeiture, substantially in manner as de- visions o~ 88th tailed in the section next preceding this, of all manufactured articles liable B oa of this to be assessed under the provisions of this act, and not otherwise provided for ; and such violation or refusal to comply shall further make any party so violating or refusing to comply liable to a fine of five hundred dollars, to be recovered in manner and form as provided in this act . Ssc. 72. And be it further enacted, That in case of the manufacture ~ ds and sale or delivery of any goods, wares, merchandise, or articles as here- and sold, &c., inafter mentioned, without compliance on the part of the party manufao- w~,oat paying ta ~t moo .462 THIRTY-SEVENTH CONGRESS . Sass . IL Cu. 119. 1861. a turing the same with all or any of the requirements and regulations an , prescribed in this act in relation thereto, the assistant assessor may, upon such information as he may have, assume and estimate the amount and' value of such manufactures, and upon such assumed amount assess the duties, and said duties shall be collected in like manner as in case the provisions of this act in relation thereto had been complied with, and to' such articles all the foregoing provisions for liens, fines, penalties, and forfeitures, shall in like manner apply. Goods exempt Sao. 78. And be it further enacted, That all goods, wares, and mer. Brom duty . chandise, 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 Proviso . and are exempt from duty : Provided, That this shall not apply to any busihess or transaction where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, and merchandise or articles, paying or promising to pay therefor, and receiving the goods, wares, and merchandise or articles . value, &o., to Sac . 74. And be it further enacted, That the value and quantity of the be estimated by goods, wares, and merchandise required to be stated, as aforesaid, and tictnai o . , & 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 behalf ; and where such goods, wares, and mer chandise 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 ageat, not being in his, her, or their factory, store or warebouse, the value shall be estimated by the average of the market value of the like goods, ware, and merchandise, during the time when the same would have become liable to and charged with duty. Duties on cerSac. 75. And be it further enacted, That from and after the said first rain manueac- day of August, eighteen hundred and sixty-two, upon the articles, goods, tuna articles. wares, and merchandise, hereinafter mentioned, which shall thereafter be Post, p. 720. 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 ; Candles. mineral coals. On all mineral coals, except such a¢ are known in the trade as pea coal and dust coal, three and a half cents per ton : Provided That for all conPost, p. 710. tracts of lease of coal lands made before the first day of April, eighteen hundred and sixty-two, the lessee shall pay the tax ; Lard oil, &e . On lard oil, mustard-seed oil, linseed oil, and on all animal or vegetable Pat, p. 729. oils not exempted nor provided for elsewhere, whether pare or adulterRed oil ex- ated, two cents per gallon : Provided, That red oil or oleic acid, produced empt. in the manufacture of candles, and used as a material in the manufacture of soap, paraffine, whale and fish oil, shrill be exempted from this duty ; Illuminating On gas, illuminating, made of coal, wholly or in part, or any other mar ga& terial, 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 gc_s'ral 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 jG ed be duties r ItHIRTY.-S VENTH CONGRESS. Sues. It. Ca. 119. 1862. 463 regulated upon the estimated average of the monthly product : Provided, That the product required to be returned by this act shall be understood to be the product charged in the bills actually rendered by any gas company during the month preceding the return, and .all gas companies are added price hereby authorized to add the duty or tax imposed by this act to the price gam, her thousand cubic feet on gas sold : Provided, further, That all gas furnished for lighting street lamps, and not measured, and all gas made for and used by any hotel, inn, tavern, and private dwelling house, shall be subject to duty, and may be estimated ; and if the returns in any case shall be understated or underestimated, it shall be the duty of the assistant assessor of the district to incr ..ase the same as he shall deem just and proper : And provided, further, That coal tar produced in the manufac- Coal tar extureofiluminat g as, ndtheproductsoftherdistlation fcoaltremps thus produced, shall be exempt from duty : And provided, further, That Competing gas pas companies so located as to compete with each other shall pay the rate compsl6ie imposed by this act upon the company having the largest production ; On coal illuminating oil, refined, produced by the distillation of coal, Coali luminatasphaltum, shale, peat, petroleum, or rock oil, and all other bituminous 1 04 & 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 notwithstanding : And provided, rther, That distillers of Distmers of coal-oil shall be subject to all the provisions this act, hereinbefore set coal oil. 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 Ground ogee. which is prepared for sale as a substitute for coffee, three mills per pound ; On ground pepper, ground mustard, ground pimento, ground cloves, Ground spices. 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 Refined sue. mills per pound ; On sugar, refined or made from molasses, sirup of molasses, melado or Post, p. 716. concentrated melado, two mills per pound ; On all brown, Muscovado, or .clarified sugars produced directly from Br, n' &c., the sugar cane, and not from sorghum or imphe other than those pro- sugard duoed by the refiner, one cent per pound ; Pose, p . 688. On sugar candy and all confectionery, made wholly or in part of sugar, Confectionery. one cent per pound ; Pose, p. 717. On chocolate, and cocoa prepared, one cent per pound ; Chocolate. On saleratus, and bicarbonate of soda, five mills per pound ; Saleratus. On starch, made of potatoes, one mill per pound ; me . f corn or gam,, wheat, one and a half mills per pound ; made of rice or other material, four mills per pound ; On tobacco, cavendish, plug, twist, fine cat, and manufamared of all Tobacco. descriptions, (not including snuff, cigars, and smoking tobacco prepared Pale, pp. 717, with all the stems in, or made exclusively of stems,) valued at more than 729thirty cents per pound, fifteen cents per pound ; valued at any sum not exceeding thirty cents per pound, ten cents per pound ; On smoking tobacco prepared with all the stems in, five cents per pound ; On smoking tobacco made exclusively of stems, two cents per pound ; On snuff manufactured of tobacco, ground dry or damp ; of all descrip- Snuff lions, twenty cents per pound ; Poet, p . 717. t 464 Cigars. THIRTY-SEVENTH CONGRESS. Sass. U. Ca. I19. 186 . On cigars, valued at not over five dollars per thousand, one dollar and fifty cents per thousand ; On cigars, valued at over five and not over ten dollars per thousand, two dollars per thousand ; On cigars, valued at over ten and not over twenty dollars per thousand, two dollars and fifty cents per thousand ; On cigars, valued at over twenty dollars per thousand, three dollars an I fifty cents per thousand ; Gunpowder. On gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at eighteen cents per pound or less, five mills per pound ; when valued at above eighteen cents per pound, and not exceeding thirty cents per pound, one cent per pound ; and when valued at above thirty cents per pound, six cents per pound ; White Lead . On white lead, twenty-five cents per one hundred pounds ; On oxide of zinc, twenty-five cents per one hundred pounds ; Oxide of zinc . On sulphate of barytes, ten cents per one hundred pounds : Provided, Sulphate of barytea. 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 Poat,,p.716. mixed or ground with linseed oil, when the duties upon all the materials so mixed or ground shall have been previously actually paid ; Paints and On all paints and painters' colors, dry or ground in oil, or in paste with painters' colors. water, not otherwise provided for, five per centum ad valorem ; Clock move. On clock movements made to run one day, five cents each ; made to m w 13, 717. run more than one day, ten cents each ; A On pins, solid head or other, five per centum ad valorem ; pan,, On umbrellas and parasols made of cotton, silk, or other malarial, five Umbrellas . Post, p . 717. per centum ad valorem ; Screws . On screws, commonly called wood screws, one and a half cent per pound ; Railroad, &o. On railroad iron, and all other iron advanced beyond slabs, blooms, or iron. loops, and not advanced beyond bars or rods, and band, hoop, •and sheet Pat, p. 717. iron, not thinner than number eighteen wire-gauge, and plate iiion 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 Band, hoop sheet iron, thinner than number eighteen wire-gauge, plate iron less than sheet iron, 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, manufactured from iron upon which the duty of one 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 notStoves andboi- withstanding ; On stoves and hollow ware one dollar and fifty cents per ware. low Were. Cast iron for ton of two housand pounds, unds ; cast iron used for bridges, a buildings, or other bridges, &c. permanent structures, one dollar per ton : Provided, That bar iron used Pan, p. 717. for like purposes shall be charged no additional duty beyond the specific steel. duty imposed by this act ; On steel in ingots, bars, sheets, or wire not less than one-fourth of an inch in thickness, valued at seven cents per pound or less, four dollars per ton ; valued at'above seven cents per pound, and not above eleven cents per pound, eight dollars per ton ; valued above eleven cents per pound, ten dollars per ton ; On paper of all descriptions, including pasteboard and binders' boards, Paper. three per oentum ad valorem ; Soap. 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 halt cents per pound, one mill per pound ; valued at 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 ; On salt, four cents per one hundred pounds ; Salt. On pickles and preserved fruits, and .on all preserved meats, fish, and Pickles, &c. shell-fish in cans or air-tight packages, five per centum ad valorem ; THIRTY-SEVENTH CONGRESS. Sass. II. Cs. 119. 1862 . 465 flue and gela. 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 Glue and ce. meat . liquid state, twenty-five cents per gallon ; Patent leather. On patent or enamelled leather, five mills per square foot ; On patent Japanned split, used for dasher leather, four mills per square foot ; On patent or enamelled skirting leather, one and a half cent per square foot ; On all sole and rough cr harness leather, made from hides, imported Sole, &c., leaeast of the Cape of Good Hope, and all damaged leather, five mills per ther . 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 Upper leather. the interest of the parties finishing or currying such leather not previously taxed in the rough, except calf skins, one cent per pound ; Bend leather. On bend and butt leather, one cent per pound ; On offal leather, five mills per pound ; Offal leather . On oil-dressed leather, and deer skins dressed or smoked, two cents per pound ; On tanned calf skins, six cents each ; Calf and goat On morocco, goat, kid, or sheep skins, curried, manufactured, or finished, skins, &c. 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, Horse and hog On American patent calf skins, five per centum ad valorem ; Pat. calf skins. On conducting hose of all kinds for conducting water or other fluids, a conducting here . duty of three per centum ad valorem ; Wine. On wine, made of grapes, five cents per gallon ; On varnish, made wholly or in part of gum copal or other gums or sub- varnish. stances, five per centum ad valorem ; On furs of all descriptions, when made up or manufactured, three per Furs. centum ad valorem ; On cloth and all textile or knitted or felted fabrics of cotton, wool, or Clothk cotton other materials, before the same has been dyed, printed, bleached, or pre- or woollen, &c in any other manner, a duty of three per centum ad valorem 3 vided, That thread or yarn manufactured and sold or delivered exclusively for knitted fabrics, or for weaving, when the spinning and weaving for the manufacture of cloth of any kind is carried on separately, shall not be regarded as manufactures within the meaning of this act ; but all fabrics of cotton, wool, or other material, whether woven, knit, or felted, shall be regarded as manufactures, and be subject to the duty, as above, of three per centum ad valorem ; On all diamonds, emeralds, and all other jewelry, a tax of three per Diamonds, &a centum ad valorem, On and after the first day of October, eighteen hundred and sixty-two, cotton. there shall be levied, collected, and paid, a tax of one half of one cent per pound on all cotton held or owned by any person or persons, corporation, or association 9f persons ; and such tax shall be a lien thereon in Lien. the possession of arty person whomsoever . And further, if any person or persons, corporations, or association of persons, shall remove, carry, Penalty. 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 Internal Revenue is hereby Proviso . VOL. XU. PUS.--59 466 THIRTY-SEVENTH CONGRESS. Sass. IL Cs. 119. 1862. 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 Cotton held by of said cotton : And provided, further, That all cotton owned and held by manufacturer ex- any manufacturer of cotton fabrics on the first day [of] October, eighteen em pt. 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, DSanufactnree of cotton, wool, India-rubber, gutta-percha, wood, willow, glass, pottery-ware, leather, ., flax, silk, &c and of non-eau- paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, merated articles- bone, bristles, wholly or in part, or of other materials, not in this act otherwise provided for, a duty of three per centum ad valorem : Provided, Post, pp. 717, That on all cloths dyed, printed, bleached, manufactured into other fabrics, 723. or otherwise prepared, 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 of three per centum shall be assessed only upon the increased valuation thereof: And provided, further, That in estimating the duties upon 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, commission, and expenses of sale actually paid, and the duty shall be assessed and paid Certain articles upon the net amount after the deductions as aforesaid : And provided, not to be consid- further, That printed books, magazines, pamphlets, newspapers, reviews, ered ttu .. u~naer this and all other similar printed publications ; boards, shingles, and all other lumactL ber and timber ; staves, hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork handles ; umbrella stretchers, pig iron, and iron not advanced beyond slabs, bloom„, or loops ; maps and charts ; charcoal ; alcohol made or manufactured of spirits or materials upon which the duties imposed by this act shall have been paid ; plaster or gypsum ; malt ; burning fluid ; printers' ink ; flax prepared for textile or felting purposes, until actually woven or fitted into fabrics for consumption ; all flour and meal made from grain ; bread and breadstuffs ; pearl barley and split peas ; butter ; cheese ; concentrated milk ; bullion, in the manufacture of silverware ; brick ; lime ; Roman cement ; draining tiles ; marble ; slate ; building stone ; copper, in ingots or pigs ; and lead, in pigs or bars, shall not be regarded as manufactures within the meaning of this act : Provided, Th~,t whenever, by the provisions of this act, a duty is imposed upon any article removed for consumption or sale, it shall apply only to such articles as are manufactured on or after the first day of August, eighteen hundred and sixty-two, and to such as are manufactured and not removed from the place of manufacture prior to that date. AUCTION SALES. Auction sales. Sec. 76 . 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 sales of real estate, goods, wares, merchandise, articles, or things, at auction, including all sales of stocks, bonds, and other securities, a duty of one-tenth of one per centum on the gross amount of such sales, and every auctioneer making such sales, as aforesaid, shall at the end of each and every month, or within ten days thereafter . make a list or return to the assistant assessor of the district of the gross amount of such sales, made as aforesaid, with the amount of duty which has accrued, or should accrue thereon, which list shall have annexed thereto a declaration under oath or affirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same is true and THIRTY-SEVENTH CONGRESS. SEES . IL Cm 119 . 1862. 467 correct, and shall at the same time, as aforesaid, pay to the collector or Auction sales . deputy collector the amount of duty or tax thereupon, as aforesaid, and in default thereof shall be subject to and pay a penalty of five hundred dol. In all cases of delinquency in making said- list or payment the lars assessment and collection shall be made in the manner prescribed an the general provisions of this act : Provided, That no duty shall be levied Certain sales under the provisions of this section upon any sales by judicial or execu "Pt' 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 . SEa. 77 . And be it further enacted, That from and after the first Carrisxw, l- yac day of May, eighteen hundred and sixty-two, there shall be levied, co `dplatey lected, and paid, by any person or persons owning, possessing, or keeping any carriage, yacht, and billiard-table, the several duties or sums of post, pp. 627, money set down in figures against the same respectively, or otherwise M specified and set forth in schedule marked A . SCHEDULE A . CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE . Du Carriage, gig, chaise, phaton, wagon, buggy-wagon, carryall, rock-Doug ess. away, or other like carriage, the body of which rests upon sp ngs escrip on, kept for use, and wbi .u shall not be exclusively employed in husbandry or for the transportation of merchandise, and valued at seventy-five dollars or over, including the harness used therewith, when drawn by one horse, one dollar 1 00 Carriages of like description drawn by two horses, and any coach, backndy-coach, omnibus, or four-wheel carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passeligers, and which shall not be exclusively employed in husbandry or for the fiansportation of merchandise, valued at seventy-five dollars, and not exceeding two hundred dollars, including the harness used therewith, drawn by two horses or more, two dollars 2'00 Carriages of like description, when valued above two hundred dollars, and not exceeding six hundred dollars, five dollars . . . . 5 00 Carriages of like description, valued above six hundred dollars, ten dollars 10 00 Pleasure or racing vessels, known as yachts, whether by sail or steam, under the value of six hundred dollars, five dollars . . . . 5 00 Yachts valued above six hundred dollars, and not exceeding one thousand dollars, ten dollars 10 00 And for each additional one thousand dollars in value of said yachts, ten dollars 10 00 Billiard-tables, kept for use, ten dollars 10 00 Plate of gold, kept for use, per ounce troy, fifty cents 50 Plate of silver, kept for use, per ounce troy, three cents 8 Provided, That silver spoons or plate of silver, to an amount not exceeding forty ounces, as aforesaid, belonging to any one person, shall be exempt from duty. Carriages post, P.717. any SLAUGHTERED CATTLE, HOGS, AND SHEEP . SEa. 78. And be it further enacted That on and +after the first day of August, eighteen hundred and sixty-two, there shall be levied, collected, and paid by any person or persons, firms, companies, or agents or employees thereof, the following duties or taxes, that is to say . Yachts . Billiard-tables. Plate. Poet, p. 717. SlaTtered e+ ' end p Pat, p. 718. 468 THIRTY-SEVENTH CONGRESS . 'Sass. II. Cs. 119. 1862. On all horned cattle exceeding eighteen months old, slaughtered for sale, thirty cents per bead ; On all calves and cattle under eighteen months old, slaughtered for sale, five cents per head ; On all bogs, exceeding six months old, slaughtered for sale, when the gW. 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 Sheep. all cattle, bogs, and sheep, slaughtered by any person for his or her own consumption, shall be exempt from duty . Returns of SEo . 79. And be it further enacted That on and after the date on slaughtering to 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 bogs, 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 number of cattle, calves, if any, the number of bogs, if any, and the number of sheep, if any, slaughtered, as aforesaid, with the several rates of duty as fixed therein in this act, together with the whole amount thereof, which list shall have annexed thereto a declaration of said person or persons, agents or employees thereof, as aforesaid, under oath or affirmations, in such manner and form as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and Duties,whento shall, at the time of rendering said list, pay the full amount of duties be paid. which have accrued or should accrue, as aforesaid, to the collector or Penalty for de- deputy collector of the district, as aforesaid ; and in case of default in fault . 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 of ten' dollars per head for any cattle, calves, hogs, or sheep so slaughtered upon which the duty is raudulently withheld, evaded, or attempted to be evaded : Provided, That the Commissioner of Internal Revenue shall prescribe such further rules and regulations as he may deem necessary for ascertaining the correct number of cattle, calves, hogs, and sheep, liable to be taxed under the provisions of this act . Cattle . Po t, p. 718. RAILROADS, STEAMBOATS, AND FERRY BOATS. Sze. 80 . And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, any person or persons, firms, companies, or corporations, owning or possessing, or having the care or ty-fit& management of any railroad or railroads upon which steam is used as a propelling power, or of any steamboat or other vessel propelled by steampower, shall be subject to and pay a duty of three per centum on the Duty. gross amount of all the receipts of such railroad or railroads or steamvessel for the transportation of passengers over and upon the same ; and any person or persons, firms, companies, or Lorporations, owning or possessing, or having the care or management of any railroad or railroads using any other power than steam thereon, or owning, possessing, or having the care or management of any ferry-boat, or vessel used as a ferry-boat, propelled by steam or 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 transportation of passengers over and upon said railroads, steamboats, and ferry-boats, respectively ; and any person or persons, firms, companies, or corporations, owning, possessing, or having . the care or management of any bridge authorized Toll bridges. by law to receive toll for the transit of passengers, beasts, 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 Railroads, at boats, fa'- THIRTY-SEVENTH CONGRESS. Suss. IL CH. 119 . 1862. 469 receipts of every description. And the owner, possessor, or person or persons having the care and management of any such railroad, steam boat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, within five days after the end of each and every month, commencing as hereinbefore Eetmae to be mentioned, make a list or return to the assistant assessor of the district made under oam' within which such owner, possessor, company, or corporation may have his or its place of business, or where any such railroad, steamboat, ferryboat, or bridge is located or belongs, respectively, stating the gross amount of such receipts for the month next preceding, which return shall be verified by the oath or affirmation of such owner, possessor, manager, agent, or other proper officer, in the manner and form to be prescribed from time to time by the Commissioner of Internal Revenue, and shall also, monthly, at the time of making such return, pay to the collector or deputy paid mont y collector of the district the full amount of duties which have accrued on such receipts for the month aforesaid ; and in ease of neglect or refusal penalty for to make said lists or return for the space of five days after such return neg10ct, should be made as aforesaid, the assessor or assistant assessor shall proceed to estimate the amount received and the duties payable thereon, as hdreinbefore provided in other cases of delinquency to make return for purposes of assessment ; and for the purpose of making such assessment, or of ascertaining the correctness of any such return, the books of any such person, company, or corporation shall be subject to the inspection • 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 of five days after the same shall have become payable, the owner, possessor, or person having the management as aforesaid, shall pay, in addition, five per centum on the amount of such duties ; and for any attempt knowingly to e . t. tmeent evade the payment of such duties, the said owner, possessor, or person having the care or management aa • aforesaid, shall be liable to pay a penalty of one thousand dollars for every such attempt, to be recovered as provided in this act for the recovery of penalties ; and all provisions Liena, dis• this act in relation to liens and collections by distraint not incompatible traint &c. herewith, shall apply to this section and the objects therein embraced be Provided, That all such persons, companies, and corporations shall have Tax tomay the right so add the duty or tax imposed hereby to their rates of fare added rates of 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 fore to the contrary notwithstanding. u obe aea RAILROAD BONDS. SEe. 81. And be it further enacted, That on and after the first day of Railroad bond.. July, eighteen hundred and sixty two, any person or persons owning 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 Duty such interest or coupons or dividends whenever the same shall be paid ; and said railroad companies or railroad corporations, or any person or Amount of tax persons owning, possessing, or having the care or management of any rail. to be withheld. road company or railroad corporation, are hereby authorized and required to deduct and withhold from all payments made to any person, persons, or party, after the first day of July, as aforesaid, on account of any interest 470 THIRTY-SEVENTH CONGRESS. Sass. IL ' Ci 119 . 186 . or coupons or dividends due and payable as aforesaid, the said duty or sum of three per entum ; and the duties deducted as aforesaid, and certified by the president or other proper officer of said company or corporation, shall be a receipt and discharge, according to the amount thereof, of said railroad companies or railroad corporations, and the owners, possessors, and agents thereof, on dividends and on bonds or other evidences of their indebtedness, upon which interest or coupons are payable, bolden by Returns to be any person or party whatsoever, and a list or return shall be made and made Under 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 Commissioner 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 seerue, and remaining unaccounted for ; and there shall be annexed to every such list or return a declaration under oath or affirmation, in manner and form as may be prescribed by the Commissioner of Internal Revenue, of the president, treasurer, or some proper officer of said railroad company or railroad corporation, that the same contains a true and faithful account of the duties so withheld and received during the time when such duties have accrued or should accrue, and not accounted for, and for any default in the making or rendering of such list or return, with the declaration annexed, as aforesaid, the person or persons owning, possessing, or having the care Penalty for do- or management of such railroad company or railroad corporation, making AaitL 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 arty 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. Railroad bonds. BANKS, TRUST COMPANIES, SAVINGS INS 111 U l IONS, AND INSURANCE COMPANIES. further Banks, trust Sico. 82. And be it enacted, That on and after the first day companies, sav of July, eighteen hundred and sixty-two, there shall be levied, collected, ints inst itutions, and paid by all banks, ke, trust companies, and savings institutions, and by sod insurance companies. all fire, marine, life, inland, stock, and mutual insurance companies, under whatever style or name known or called, of the United States or TerriPost, pp. 758, tories, specially incorporated or existing under general laws, or which may M be hereafter incorporated or exist as aforesaid, on all dividends in scrip or money thereafter declared due or paid to stockholders, to policy holders, or to depositors, as part of the earnings, profits, or gains of said banks, trust companies, savings institutions, or insurance companies, and on all sums added to their surplus or contingent funds, a duty of three per Duty. centum : Provided, That the duties upon the dividends of life insurance companies shall not be deemed due, or to be collected until such dividends shall be payable by such companies . And said banks, trust companies, savings institutions, and insurance companies are hereby authorized 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 July, eighteen Returns under hundred and sixty-two, the said duty of three per centum . And a listt or oath' 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 often 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 aforesaid, during the time when such duties remain unaccounted for, and there shall be annexed to every such list or return a declaration, under oath or affirmation, to be made in form and manner as shall be prescribed by the Commissioner of Internal Revenue, of the president, or some other proper THIRTY-SEVENTH CONGRESS. Snas. IL Cm 119. 1862. 471 officer of said bank, trust company, savings institution, or insurance company, respectively, that the same contains a true and faithful account of the duties which have accrued or should accrue, and not accounted for, and for any default in the delivery of such list or return, with such decla- Penalty fir de£ ration annexed, the bank, trust company, savings institution, or insurance fac'u' company making such default shall forfeit, as a penalty, the sum of five hundred dollars . Sno. 88 . And be it further enacted That any person or persons own- Duties, &cU on ing or possessing, or having the care or management of any railroad corn- ~an~ "BBD pany 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 iu default thereof shall forfeit as a penalty the sum of five hundred Penalty dollars ; and in case of neglect or refusal to make such list or return is aforesaid, or to pay the duties as aforesaid, for the space of thirty days after the time when said list should have been made and rendered, or when said duties shall have become due and payable, the assessment and collection shall be made according to the general provisions heretofore prescribed in this act . eecuoSno, 84 . And be it farther enacted That on the first day of October, anno Domini eighteen hundred and sixty-two, and on the first day of each P"" quarter of a year thereafter, there shall be paid by each insurance o mpany, whether inland or marine, and by each individual or association engaged in the business of insurance from loss or damage by fire, or by the perils of the sea, the duty of one per centum upon the gross receip may. 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 . Sno. 85. And be it further enacted, That on the first day of October Insurance conk. next, and on the first day of each quarter thereafter, an account shall be Panies to make made and rendered to the Commissioner of Internal Revenue by all in. ~ II•a ~ surance companies, or their agents, or associations or individuals making insurance, except life insurance, including agents of all foreign insurance companies, which shall contain a true and faithful account of the insurance made, renewed, or continued, or indorsed upon any open policy by said companies, or their agents, or associations, or individuals during the preceding quarter, setting forth the amount insured, and the gross amount received, and the duties accruing thereon under this act ; and there shall be annexed to and delivered with every such quarterly account an affidavit, in the form to be prescribed by the Commissioner of Internal Revenue, made by one of the officers of said company or association, or individual, or by the agent in the case of a foreign company, that the statements in said accounts are in all respects just and true ; and such quarterly accounts shall be rendered to the Commissioner of Internal Revenue within thirty days after the expiration of the quarter for which they shall be made up, and upon rendering such account, with such affidavit, as aforesaid, thereto annexed, the amount of the duties due by such quarterly accounts shall be paid to the Commissioner of Internal Revenue ; and for every default in the delivery of such quarterly account, with such davit P=dW hr do . 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. 472 t4ataries, &c. Passports . Salariesm Passports. THIRTY-SEVENTH CONGRESS. Sass. TL Cm 119. 1862. SALARIES AND PAY OF OFFICERS AND PERSONS IN THE SERVICE OF THE UNITED STATES, AND PASSPORTS. Sao . 86 . And be it further enacted, That on and after the first day of August, eighteen 1 £ red 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 representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three per ; and it shall be centum on the excess above the said six hundred dollars 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 certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties ; and the pay-roll, receipts, or account of officers or persons paying such duty, as aforesaid, shall be made to exhibit the fact of such payment . Sro . 87 . And be it further enacted, That for every passport issued from the office of the Secretary of State, after the thirtieth day of June, eighteen hundred and sixty-two, there shall be paid the sum of three dol tars ; which amount may be paid to any collector appointed under this Ct, and his receipt therefor shall be forwarded with the application for each passport to the office of the Secretary of State, or any agent appointed by him. And the collectors shall account for all moneys received for passports in the manner hereinbefore provided, and a like amount shall be paid for every passport issued by any minister of consul of the United States, who shall account therefor to the treasury. ADVERTISEMENTS. Szo . 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 persons, firm, or company, publishing any newspaper, magazine, review, or other literary, scientific, or news publication, issued periodically, on the gross receipts for all advertisements, or all matters for the insertion of which in said newspaper or other publication, as aforesaid, or in extras, supplements, sheets, or fly-leaves accompaflying the same, pay is required or received, a duty of three per centum ; Duty. and the p tson or persons, firm or company, owning, possessing, or having the care or management of any and every such newspaper or other pubRemras under lication, as aforesaid, shall make a list or return quarterly, commencing as 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, quarterly, and at the time of making said Hot or return, pay to the collector or deputy oolDuties, when payable. lector of the district, as aforesaid, the full amount of said duties ; and in Penaltyforaeg- case of neglect or refusal to comply with a y of the provisions contained lest. in this section, or to make and render said list or return, as aforesaid, for Advertisements. THIRTY-SEVENTH CONGRESS. Sass . II. CH. 119. 1862. 473 the apace of thirty days after the time when said list or return ought to Advartisehave 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, penalty for as aforesaid, for the space of thirty days after said duties become due and neglect, &c . 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 afore-aid, shall forfeit and pay a penalty of five hundred dollars for each offence, or for any sum fraudulently unaccounted for ; and all provis- Liens, collec ions in this act in relation to liens, assessments, and collection, not in- flops, compatible herewith shall apply, to this section and the objects herein : Provided, That in all cases where the rate or price of adver- Duty may be embraced tising is fixed by any law of the United States, State, or Territory, it shall added to price. b e lawful for the company, person or persons, publishing said advertisements, to add the duty or tax imposed by this act to the price of said advertisements, any law, as aforesaid, to the contrary notwithstanding Provided, further, That the receipts for advertisements to the amount of what amount one thousand dollars, by any person or persons, firm, or company, pub- of receipts exlishing any newspaper, magazine, review, or other liferary, scientific, news empt* publication, issued periodically, shall be exempt from duty : And provided, Certain newsfurther, That all newspapers whose circulation does not exceed two thou- papers exempt . sand copies shall be exempted from all taxes for advertisements . INCOME DUTY. SEC . 89. And be it further enacted, That for the purpose of modifying income duty. Repeal of 1861, $4 49 50 and refinttcting, as hereinafter provided, so much of an act, entitled " An ch. 51. act to provide increased revenue from imports to pay interest on the public debt, and for other purposes," approved fifth of August, eighteen Ante, pp. 3, hundred and six( -one, as relates to income tax ; that is to say, sections 310. forty-nine, fifty, (except so much thereof as relates to the selection and appointment of depositaries,) and fifty-one, be, and the same are hereby, repealed. Sac . 90. And be it further enacted, That there shall be levied, 001- Duty on inlected, and paid annually, upon the annual gains, profits, or income of come ; every person residing in the United States, whether derived from any kind of property, rents, interest, dividends, salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, except as hereinafter men6000 tioned, if such annual gains, profits, or income exceed the sum of six hun- andif over not over died dollars, and do not exceed the sum of ten thousand dollars, a duty $10,oo0 ; of three per centum on the amount of such annual gains, profits, or income over and above the said sum of six hundred dollars ; if said income exceeds the sum of ten thousand dollars, a duty of five per centum upon if over $10,000, the amount thereof exceeding six hundred dollars ; and upon the annual on repdy&e.drvfseins profits, rofits or income rent, and dividends accruing upon an property, deride, securities, ti and stocks owned in the United States by ny citizen th United States residing abroad, except as hereinafter mentioned, and not in the employment of the government of the United States, there shall be levied, collected, and paid a duty of fire per centum . SEC. 91 . And be it farther enacted, That in estimating said annual Local and taxes to gains, profits, or income, whether subject to a duty, as provided in this act, other first deducted . of three per centum, or of five per centum, all other national, state, and be local taxes, lawfully assessed upon the property or other sources of income P04 p. 723. 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 VOL . su. PCB. - 50 474 THIRTY-SLrvr.NTH CONGRESS. Sass. IT. Ca. 119. 1862. Income duty. 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 civij, military, naval, or other service of the United States, including senator ., representatives, and delegates in Congress, above six hundred dollars, or derived from interest or di . idends on stock, capital, or deposits in any bank, trust company, or savings institution, insurance, gas, bridge, express, telegraph, Post, p, 718. steamboat, ferry-boat, or railroad company, or corporation, or on any bonds or other evidences of indebtedness of any railroad company or other corporation, which shall have been assessed and paid by said banks, trust companies, savings institutions, insurance, gas, bridge, telegraph, steamboat, ferry-boat, express, or railroad companies, as aforesaid, or derived from advertisements, or on any articles manufactured, upon which pod, p . 718& specific, stamp or ad valorem duties shall have been directly assessed or For vast year paid, shall also be deducted ; and the duty herein provided for shall be to assessed and collected upon the income for the year ending the thirty-first and coa-s" day of December next preceding the time for levying and collecting said duty, that is to say, on the first day of May, eighteen hundred and sixtythree, and in each year thereafter : Provided, That upon such portion of income ,tom United States said gains, profits, or income, whether subject to a duty as provided in securities. 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-Duties ; That the duties on incomes herein on inSuc. 92. And be it rrther enacted comes when imposed shall be due and payable on or before the thirtieth day of June, in the year eighteen hundred and sixty-three, and in each year thereafter until and including the year eighteen hundred and sixty-six and no longer ; and to any sum or sums annually due and unpaid for thirty days Penalty for de- after the thirtieth of June, as aforesaid, and for ten days after demand lay in pay118nt ; thereof by the collector, there shall be levied in addition thereto, the sum of five per centum on the amount of duties unpaid, as a penalty, except from the estates 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, for default in or may or should accrue ; and in default of the payment of said duty for payment. the space of thirty days, after the same shall have become due, and be Distress . 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 Internal Revenue, upon the certificate of the collector or deputy collector that said duty is due and unpaid for the space of ten days after notice duly given Notice. 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-paya,,;e, ment, 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 THIRTY-SEVENTH CONGRESS . Sass. IL Ca. 119. 1862. 475 proper corporation, company, or association, to record the same on the books or records, in the same manner as if transferred or assigned by the person or party holding the same, to issue new certificates of stock therefor in lieu of any original or prior certificates, which shall be void whether cancelled or not ; and said certificates of sale of the collector onHAest" of or deputy collector, where the subject of sale shall be securities or other sales . 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 hold or claiming to hold, possession of such securities or other evidences of debt. Sac. 98. And be it further enacted, That it shall be the duty of all Each pmm to of persons of lawful age, and all guardians and trustees, whether such trus- make rMM . tees are so by virtue of their office as executors, administrators, or other income fiduciary capacity, to make return in the list or schedule, as provided in this act, to the proper officer of internal revenue, of tbq amount of his or pop; p. 718. her income, or the income of such minors or persons as may be held in trust as aforesaid, according to the requirements hereinbefore stated, and in case of neglect or refusal to make such return, the assessor or assistant Provision in assessor shall assess the amount of his or her income, and proceed there- cases of neglect after to collect the duty thereon in the same manner as is provided for in or " saL other cases of neglect and refusal to furnish lists or schedules in the general provisions of this act, where not otherwise incompatible, and the assistant assessor may increase the amount of the list or return of any party making such return, if be shall be satisfied that the same is understated : Provided, That any party, in his or her own behalf, or as guar- p o , dian or trustee, as aforesaid, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Commissioner of Internal Revenue, that he or she was not possessed of an income of six hundred dollars, liable to be assessed according to the provisionp of this act, or that he or she has been assessed elsewhere and the same year for an income duty, under authority of the United States, and shall thereupon be exempt from an income duty ; or, if the list or return of any party shall have been increased by the assistant assessor, in manner as aforesaid, he or she 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. n Sac. 9d. And be it further enacted, That on and after the first day of Stamp daties October, eighteen hundred and sixty-two, there shall be levied, collected, on -11a" s in 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 P964 p. ggi. instruments, matters, orthings, or any of them, shall be written or printed, by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several duties or sums of money set down in figures against the same, respectively, or otherwise-specified or set forth in the said schedule. Sac . 95. And be it further enacted, That if any person or persons Penalty far shall make, sign, or issue, or cause to be made, signed, or issued, any 80" il str 9t instrument, document, or paper of any kind, or description whatsoever, Using sue. without the same being duly stamped for denoting the duty hereby imposed thereon, or without having thereupon an adhesive stamp to denote 186% ch .188 ¢ said duty, such person or persons shall incur a penalty of fifty dollars, 2£ Pop, p. rebb and such instrument, document, or paper, as aforesaid, shall be deemed Post, pp. 7"3, 796. invalid and of no effect. 476 THIRTY-SEVEI TH CONGRESS . SEES. U. Cs. 119. 1862. Stamps to be SEC. 96. And be it further enacted,, That no stamp appropriated to used onvfordes- denote the dut charged on any particular instrument, and bearing the ignatsd data name of such nstrament on 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 . Stamped paper, SEC . 97. And be it further enacted, That no vellum, parchment, or .Cc. to so paper, bearing a stamp appropriated by name to any particular instruused. ment, shall be used for any other purpose, or if so used the same shall be of no avail . SEC . 98. And be it further enacted, That if any person shall forge or Forging or counterfeiting counterfeit, or cause or procure to be forged or counterfeited, any stamp &c.hovrpun- or die, or any part of any stamp or die, which shall have been provided, ished. made, or used in pursuance of this act, or shalt forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp or die, as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or counterfeited stamp or die, or part of any stamp or die, as aforesaid, with intent to defraud the United States of anyc of 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, having thereupon the impression of any such counterfeited stamp or die, or any part of any stamp or die, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled ; or if any Using a forged person shall knowingly use any stamp or die which shall have been so stamp, &c. 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 oll. the impression of any stamp or die which shall have been provided, made, or used in pursuance of this act, from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the duties hereby imposed, then, and in every such case, every person so offending, and every person knowingly and wilfully aiding, abetting, or assisting in committing any such offence as aforesaid, shall be deemed guilty of felony, and shall, on conviction thereof, forfeit the said counterfeit stamps and the articles upon which they are placed, and be punished by fine not exceeding one thousand dollars, and by imprisonment and confinement to hard labor not exceeding five years. Persons using SEC. 99 . And be it further enacted, That in any and all cases where certain to an adhesive stamp shall be used for denoting any duty imposed by this po t, p. 721. act, except as hereinafter provided, the person using or affixing the same shall write thereupon the initials of his name, and the date upon which the same shall be attached or used, so that the same may not again be Penalty for neg- used . And if any person shall fraudulently make use of an adhesive lect . stamp to denote any duty imposed by this act without so effectually cancelling and obliterating such stamp, except as before mentioned, he, she, Certain per- or they shall forfeit the sum of fifty dollars : Provided., nevertheless, That v4»g may furnish any proprietor or proprietors of proprietary articles, or articles subject their ownstamps' 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 Stamp, how where such stamp is used, instead of his or their writing, his or their inidestroyed tials and the date thereon, the said stamp shall be so affixed on the box, bottle, or package, that in opening the same, or using the contents thereof, the said stamp shall be effectually destroyed ; and in default thereof shall THIRTY-SEVENTH CONGRESS . Sias. IL Cs. 119 . 1862. 477 be liable to the same penalty imposed for neglect to affix said stamp as Private P& hereinbefore prescribed in this act. Any person who shall fraudulently Penal obtain or use any of the aforesaid stamps or designs. therefor, and any. forging, r ~G person forging, or counterfeiting, or causing or procuring the forging or fig' counterfeiting any representation, likeness, similitude or colorable imitation £ the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness, similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be subject to all the penalties, fines, and forfeitures proscribed in section post, p. 718. ninety-three [eight of this act. SEC . 100. And it further enacted, That if any person or persons ~Penalty for shall make, sign, or issue, or cause to be made, signed, or issued, or shall bald off' exchange accept or pay, or cause to be accepted or paid, with design to evade the g,,c,, without payment of any stamp duty, any bill of exchange, draft or order, or prom- stamps, &c. issory note for the payment of money, liable to any of the duties imposed by this At, 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 . SEC. 101 . And be it further enacted, That the acceptor or acceptors Acceptors of £ any bill of exchange or order for the payment of any sum of money bills stamps ., . drawn, or purporting to be drawn, in any foreign country, but payable C, 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 Penalty for pay or negotiate, or offer in payment, or receive or take in payment, any Win, p such draft or order, the person or persons so offending shall forfeit the sum £ one hundred dollar& SEC. 102. And be it further enacted, That the Commissioner of Internal Commissioner Revenue, be, and is hereby, authorized to sell to and supply collectors, certainofia alsm deputy collectors, postmasters, stationers, or any other persons, at his dis- and other percretion, with adhesive stamps or stamped paper, vellum, or parchment, as somherein 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 Pte, p. 718. aggregate amount of such stamps, ..a aforesaid, the sum of not exceeding five per centum as commission to the collectors, postmasters, stationers, or commission . other purchasers ; but the cost of any paper, vellum, or parchment shall be added to the amount, after deducting the allowance of per centum, as Post, p . 718, aforesaid : Provided, That no commission shall be allowed on any sum or Proviso. sums so sold or supplied of less amount than fifty dollars . And provided, Discount to persons furnishown further, That any proprietor or proprietors of articles named in schedule cons C, who shall furnish his or their own die or design for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following discount, namely : on amounts purchased at one time of not less Pcat, p. 718M than fifty nor more than five hundred dollars, five per centum ; on amounts over five hundred dollars, ten per centum . The Commissioner of Inter- Allowance to nal Revenue may from time to time make regulations for the allowance be made for of such of the stumps issued under the provisions of this act as may have stamps rendered 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 478 'THIRTY-SEVENTH CONGRESS. SEas. IL M 1110"1862. shall be made either by giving other stamps in lieu +4(''$he Stan" so allowed for, or by repaying the amount or value, after deducting there . from, in case of repayment, the sum of five per centum to the owner thereof. i1 Commissioner Sec. 108 . And be it further enacted, That it shall be lawful for any may decide person to present to the Commissioner of Internal Revenue any instruK hethar any inimeat is h.ibie ment, and require his opinion whether or not the same is chargeable with up duty. 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 ; ii stamp and he is hereby required, to impress thereon a particular stamp, to be i case £ provided for that purpose, with such word or words or . device thereon as he shall judge proper, which shall signify and denote that such instrument is not chargeable with any stamp duty ; and every such instrument upon which the said stamp shall be impressed shall be deemed to be not so chargeable, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same, as being chargeable with stamp duty, and not stamped to denote the same . Telegraph Stsc . 104. And be it further enacted, That on and after the date on companies not to %i hick this act shall take effect, no telegraph company or its agent or send, &c . messages, unless, &c. employee shall receive from any person, or transmit to any person, any despatch or message without an adhesive stamp denoting the 8uty imposed by this act being affixed to a copy thereof, or having the same stamped thereupon, and in default thereof shall incur a penalty of ten dollars : Provided, That only one stamp shall be required, whether sent through one or more companies . Express comSac . 105. And be i further enacted, That on and after the date on paoies not to which this act shall take effect, no express company or its agent or emreceive o as for transportation Pto3'ee shall receive for transportation from any person any bale, bundles without stamr box, article, or package of any description, without either delivering to the consignor thereof a printed receipt, having stamped or affixed thereon a stamp denoting the duty imposed by this act, or without affixing thereto an adhesive stamp or stamps denoting such duty, and in default thereof shall incur a penalty of ten dollars : Provided, That but one stamped receipt or stamp shall be required for each shipment from one party to another party at the same time, whether such shipment consists of one or more packages : And provided, also, That no stamped receipts or stamp shall be required for any bale, bundle, box, article, or package transported for the government, nor for such bales, bundles, boxes, or packages as are transported by such companies without charge thereon . Articles in Sac. 106. And be it further enacted, That all the provisions of this schedule C sub- act relating to dies, stamps, adhesive stamps, and stamp duties, shall ex. provisions fyi, tend to and include (except where manifestly iniippli(able) all the articles or objects enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. Drugs, cosSai . 107. And be it further enacted, That on and after the first day of metics, &o. not August, eighteen hundred and sixty-two, no person or persons, firms, to beoutid, e , with stamp. comPcompanies, or corporations, shall make, prepare, and ssell, or remove for Post, pp. 727, consumption or sale, drugs, medicines, preparations, compositions, articles, 729. or things, including perfumery, cosmetics, and playing-cards, upon which a duty is iniposed by this act, as enumerated and mentioned in schedule C, without affixing thereto an adhesive stamp or label denoting the duty before mentioned, and in default thereof shall incur a penalty of ten Proviso. dollars : Provided, That nothing in this act contained shall apply to any uncompounded medicinal drug or chemical, nor to any medicine compounded according to the United States or other national pharmacopoeia, nor of which the full and proper formula is published in either of the dispensatories, formularies, or text-books in common use among physicians and apothecaries, including hommopathio and eclectic, or in any pharmaceutical journal now used by . any incorporated college of pharmacy, and o THIRTY-SEVENTH CONGRESS Sass. IL £ Cm 119. 1862. 479 not sold or offered for sale, or advertised under any other name, form, or gvise, than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensatories, text books, or journals, as aforesaid, nor to medicines sold to or for the use of any person, which may be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon . Sac . 108 . And be it further enacted, That every manufacturer or penalty on maker of any of the articles for sale mentioned in schedule C, after the makers of drugs, same shall have been so made, and the particulars hereinbefore required 1&nGg,'gyp; 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, 4'094'm Tort, any stamp, or who shall use any stamp, or any wrapper or cover to which 728' any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offence shall be committed, be subject to a penalty of fifty dollars, to be recovered, together with the costs thereupon accruing, and every such article or commodity . as aforesaid shall also be forfeited. Sae . 109 . And be it further enacted, That every maker or manulke- for selling turer of any of the articles or commodities mentioned in schedule C, as without stamp. aforesaid, who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as in this act proyided, or who shall hide or conceal, or cause to be hidden or concealed, £ who shall remove or convey away, or deposit, or cause to be removed £ conveyed away from or deposited in any place, any such , ayicle or commodity, to evade the dutA chargeable thereon, or any part thereof, shall be subject to a penalty of one hundred dollars, together with thg forfeiture of any such article or commodity : Provided, That medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp in Cases of exduties are required by this act, may, when iulended fdr exportation, be poimanufactured and sold, or removed without having stamps fixed 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. Sac. 110 And bait further enacted, That every manufacturer or meMonthly age maker of any of the articles or commodities, as aforesaid, or his chief workman, agent, or superintendent, shall at the end of each and every month make and sign a declaration in writing that no such article or commodity, as aforesaid, has, during such preceding month, or time when the last declaration was made, been removed, carried, or sent, or caused, or suffered, or known to have been removed, carried, or sent from the promises 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 forfeiting for every refusal or neglect to make such declaration one hundred dollars ; and if any such manufacturer or maker, £ his chief workman, agent, or superintendent, shall make any false or untrue declaration, such manufacturer or maker, or chief workman, agent, cr superintendent, making the same, shall forfeit five hundred dollars. SCHEDULE B. STAMP DUTIES . Agreement or contract, other than those specified in this schedule ; any appraisement of value or damage, or for any other purpose ; Stamp domes.. Agreement ." 480 THIRTY-SEVENTH ., CONGRESS Sxss . II. Ca. 119. 1862. Dons. ots. for every sheet or piece of paper upon which either of the same shall be written Bark checks . Bank check, draft, or order for the payment of any sum of money exceeding twenty dollars, drawn upon any bank, trust company, or any person or persons, companies, or corporations at sight or on demand, two cents Bpi is of ex- Bill of exchange, (inland,) draft, or order for the payment of any change, inland. sum of money exceeding twenty and not exceeding one hundred dollars, otherwise than at sight or on demand, or any promisPoet, p. 720. sory note except bank notes issued for circulation, for a sum exceeding twenty and not exceeding one hundred dollars, five cents Exceeding one hundred dollars and not exceeding two hundred dollars, ten cents Exceeding two hundred dollars and not exceeding three hundred and fifty dollars, fifteen cents Exceeding three hundred and fifty dollars and not exceeding five hundred dollars, twenty cents Exceeding five hundred dollars and not exceeding seven hundred and fifty dollars, thirty cents . Exceeding seven hundred and fifty dollars and not exceeding one thousand dollars, forty cents Exceeding one thousand dollars and not exceeding fifteen hundred dollars, sixty cents Exceeding fifteen hundred dollars, and not exceeding twenty-five hundred dollars, one dollar Exceeding twenty-five hundred dollars and not exceeding five thousand dollars, one dollar and fifty cents And for every twenty-five hundred dollars, or part of twenty-five hundred dollars in excess of five thousand dollars, one dollar. . . . . . . Bilk of ex Bill of exchange (foreign) or letter of credit, drawn in but paychange, foreign. able out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates of duty as inland bills of exchange or promissory notes . If drawn in sets of three or more : For every bill of each get, where the sum made payable shall not exceed one hundred and fifty dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, three cents . . . £. . Above one hundred and fifty dollars and not above two hundred and flay dollars, flue cents . Above two hundred and fifty dollars and not above five hundred dollars, ten cents Above five hundred dollars and not above one thousand dollars, fifteen cents . . . . Above one thousand dollars and not above one thousand five hundred dollars, twenty cents Above one thousand five hundred dollars and not above two thousand two hundred and fifty dollars, thirty cents Above two thousand two hundred and fifty dollars and not above three thousand five hundred dollars, fifty cents Above three thousand five hundred dollars and not above five thousand dollars, seventy cents Above five thousand dollars and not above seven thousand five hundred dollars, one dollar 5 2 1 1 1 00 8 5 10 16 20 80 50 70 1 00 THIRTY-SEVENTH CONGRESS. Sass. IL Ca . 119 . 1862. 481 Duty. Dons. cts. And for every two thousand five hundred dollars, or part thereof, in excess of seven thousand five hundred dollars, thirty cents . . 30 Bi71s of lading . Bill of lading or receipt, (other than charter-party,) for any goods, merchandise, or effects, to be exported from a port or place in 10 the United States to any foreign port or place, ten cents Express. - For every receipt or stamp issued, or issued by any exExpresses. press company, or carrier, or person whose occupation it is to act as such, for all boxes, bales, packages, articles, or bundles, for the y2Post, pp . 721,. transportation of which such company, carrier, or person, shall 1 receive a compensation of not over twenty-five cents, one cent . When such compensation exceeds the sum of twenty-five cents, and not over one dollar, two cents 2 When one or more packages are sent to the same address at the same time, and the compensation therefor exceeds one dollar, fi ve cents 5 Bond. - For indemnifying any person who shall have become Bond . bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of the duties of any office, and to account for money received by virtue thereof, fifty cents 50 BoM of any description other than such as may be required in legal proceedings and such as are not otherwise charged in this schedule, twenty-five cents 25 Certificate of stock in any incorporated company, twenty-five cents 25 Cert38cates. Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company, if for a sum not less than ten dollars and not exceeding fifty dollars, ten cents 10 For a sdm exceeding fifty dollars, twenty-five cents 225 Certificate. - Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents 25 Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as suchIf for a sum not exceeding one hundred dollars, two cents 2 For a sum exceeding one hundred dollars, five cents 5 Certificate of any other description than those specified, ten cents 10 72fosc pig 720+ Charter-party. - Contract or agreement for the charter of any Charter-party. ship or vessel, or steamer, or any letter, memorandum, or other Post, p. 721 . writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such ship or vessel or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed three hundred tons, three dollars- . . 8 00 Exceeding three hundred tons, and not exceeding six hundred tons, five dollars 5 00 Exceeding six hundred tons, ten dollars 10 00 Contract.-Broker's note, or memorandum of sale of any goods Cons or merchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, ten cents 10 Conveyance. - Deed, instrument, or writing, whereby any land#, Conveyance, tenements, or other realty sold shall be granted, assigned, trans . ferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents . . . . 50 VOL. XII. Pun.-61 482 THIRTY'-SEVENTH CONGRESS. Sass. U . Cs. 119. - 1862. Duty. DullsL eta . When the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one dollar Exceeding one thousand dollars and not exceeding two thousand five hundred dollars, two dollars Exceeding two thousand five thousand [hundred] dollars and not exceeding five thousand dollars, five dollars Exceeding five thousand dollars and not exceeding ten thousand dollars, ten dollars Exceeding ten thousand dollars and not exceeding twenty thousand dollars, twenty dollars And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thousand dollars, twenty dollars . . Des tch, tele- Despatch, telegraphic . - Any despatch or message, the charge for which for the first ten words does not exceed twenty cents, one cent When the charge for the first ten words exceeds twenty cents, three cents Entry. Entry of any goods, wares, or merchandise at any custom house, either for consumption or warehousing, not exceeding one hundred dollars in value, twenty-five cents Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents Exceeding five hundred dollars in value, one dollar Entry for the withdrawal of any goods or merchandise from bonded warehouse, fifty cents Insurance, life ; Insurance (life) .-Policy of insurance, or other instrument by whatever name the same shall be called, whereby any insurPost, pp . 719, ance shall be made upon any life or lives-721. When the amount insured shall not exceed one thousand dollars, twenty-five cents Exceeding one thousand and not exceeding five thousand dollars, fifty cents Exceeding five thousand dollars, one dollar marine and Insurance, (marine and inland) -Each policy of insurance Inland. or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed, upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company, or its agents, or by any other company or person, twenty-five cents . . Lease, &c. 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, fifty cents If for a period exceeding three years, one dollar Manifest for custom-house entry or clearance of the cargo of any Manifest. ship, vessel, or steamer, for a foreign portIf the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar Exceeding three hundred tons, and not exceeding six hundred tons, three dollars Exceeding six hundred tons, five dollars Mortgage of lands, estate, or property, real or .personal, heritable Mortgage. or movable whatsoever, where the same shall be made as a secuPost, p. 721 . rity 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 otherwise converted into money, which shall be intended only as security, 1 00 2 00 5 00 10. 00 20 00 20 00 1 8 25 50 1 00 50 25 50 1 00 25 50 1 00 1 00 8 00 5 00 THIRTY-SEVENTH CONGRESS. Saes. IL CH. 119. 1862. 488 Duty nwa& cq, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise ; or any personal bond given as security for the payment of any definite or certain sum £ money exceeding one hundred dollars, and not exceeding five 50 hundred dollars, fifty cents Exceeding five hundred dollars, and not exceeding one thousand 1 00 dollars, one dollar Exceeding one thousand dollars, and not exceeding two thousand 2 00 five hundred dollars, two dollars Fxceeding two thousand five hundred dollars, and not exceeding 5 00 five thousand dollars, five dollars Exceeding five thousand dollars, and not exceeding ten thousand 10 00 dollars, ten dollars Exceeding ten thousand dollars, and not exceeding twenty thousand 15 00 dollars, fifteen dollars And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thousand dollars, ten dollars 10 00 passage ticket. Passage ticket, by any vessel from a port in the United States to 50 Post, p. 720. a foreign port, if less than thirty dollars, fifty cents 1 00 Exceeding thirty dollars, one dollar Power of attorney for the sale or transfer of any stock, bonds, or Power of attorney. scrip, or for the collection of any dividends or interest thereon, twenty-five cents 25 PA p. 720. Power of attorney or proxy for voting at any election for officers £ any incorporated company or society except religious, charitable, or literary societies, or public cemeteries, ten cents 10 Power of attorney to receive or collect rent, twenty-five cents 25 Power of attorney to sell and convey real estate, or to rent or lease the same, or to perform any and all other acts not hereinbefore specified, one dollar 100 Probate of will, or letters of administration : Where the estate and Probate of will. effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand five hundred dollars, fifty cents 50 To exceed two thousand five hundred dollars and not exceeding 1 00 five thousand dollars, one dollar £ exceed five thousand dollars and not exceeding twenty thousand dollars, two, dollars 2 00 £ exceed twenty thousand dollars and nbt exceeding fifty thousand dollars, five dollars 5 00 To exceed fl thousand dollars and not exceeding one hundred thousand do ten dollars 1000 Exceeding one hundred thousand dollars and not exceeding one hundred and fifty thousand dollars, twenty dollars 2000 And for every additional fifty thousand dollars, or fractional part thereof, ten dollars 10 00 Protest. - Upon the protest of every note, bill of exchange, so. Protest. ceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents . r 25 Warehouse receipt for any goods, merchandise, or property of any Warehouse kind held on storage in any public or private warehouse or yard, apt25 twenty-five cents Legal documents : Legal documents. .Writ, or other original process by which any suit is commenced in any court of record, either law or equity, fifty cents .60 Writ. 484 THIRTY-SEVENTH CONGRESS. Sass. IL Ca 119 . 1862. Duty. Dotte. oa& That no writ, summons, or other process issued by a justhe peace, or issued in any criminal or other suits comby the United States or any State, shall be subject to the payment of stamp duties : And pa ovided, further, That the stamp duties imposed by the foregoing schedule B on manifests, bills of lading, and passage tickets, shall not appl to steamboats or other vessels plying between ports of the United States and ports in British North America. Schedule C. SCHEDULE C. Medicines or Medicines or preparations . -- For and upon every packet, box, arations. bottle, pot, phial, or other enclosure, containing any pills, powprep ders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein tl}e person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters-patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as follows : where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, one cent Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and not exceed the retail price or value of fifty cents, two cents 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 bents, three cents When such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one doll ar, four cents .* When such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above one dollar, as before mentioned, an additional two cents Perfumery nd Perfumery and cosmetics. - For and upon . every packet, box, Pe bottle, pot, phial, or other enclosure, containing any essence, extract, toilet, water, cosmetic, hair oil, pomade, hairdressing, hair restorative, hair dye, toothwash, dentrifrice, tooth paste, aromatic cachous, or any similar articles, by whatsoever name the same .heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or applications to the hair, mouth, or skin, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed suite by States, Provided, and m . tics of process menced exi 1 2 8 4 2 THIRTY-SEVENTH CONGRESS. SEss . Ii. CH. 119 . 1862. 485 Duty. Dolls. eta. at the retail price or value the sum of twenty-five cents, one 1 cent ££ Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twentyfive cents, and shall not exceed the retail price or value of fifty 2 cents, two 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 8 cents, three cents Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventyfive cents, and shall not exceed the retail price or value of one dollar, four cents 4 Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two 2 cents Playing cards . Playing cards . - For and upon every pack of whatever number, when the price per pack does not exceed eighteen cents, one 1 cent Over eighteen cents and not exceeding twenty-five cents per pack, 1. . two cents 2 Over twenty-five and not exceeding thirty cents per pack, three cents 8 4 Over thirty and not exceeding thirty-six cents per pack, four cents Over thirty-six cents per pack, five cents 5 Legacies and LEGACIES AND DISTRIBII'ttvi SHARES OF PERSONAL distributive PROPERTY shares of perSEa . Ill . And be it further enacted That any person or persons hav- eonal property* ing in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property, as afore said, shall exceed the sum 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 bargahtor, to any person or persons, or to any body or bodies politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as fllows, that is to say : First. Where the person or persons entitled to aay 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 possessed, as aforesaid, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third. Where the person or persons entitled to any beneficial 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 488 THIRTY-SEVENTH CONGRESS . Szes. IL O acies or 119. 1882 died possessed, as aforesaid, at and after the rate of three dollars for each and every hundred dollars of the clear value of such interestL Fourth . Where the person or persons entitled to any beneficial interest» sonal pop . in such property shall be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the person who died possessed, as aforesaid, at and after the rate of four dollars,for each and every hundred dollars of the clear value of such interest. Fifth . Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, 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. Duty to be a Sso. 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 Executor &c_ who may take the burden or trust of administration upon such property gypsy X18 duty, shall, after taking such burden or trust, and before paying and distributing any portion thereof to the legatees or any parties entitled to beneficial Post, p. 718. 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 oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, which schedule, list, or statement shall be by him delivered to such collector ; and upon such payment and delivery of such schedule, list, or statement, said collector or deputy collector, shall grant to such person paying each duty or tax a receipt or receipts for the same -in duplicate, which shall be prepared as ie hereinafter provided ; such receipt or receipts, duly signed and delivered by such collector or deputy collector, shall be safilcient evidence to entitle the person who paid such duty or tax as having taken the burden or trust of administering such property oapersonal estate to be allowed for such payment by the person or persons entitled to the beneficial interest in respect to which such tax or duty was paid ; and such £ person administering such property or personal estate shall be credited and allowed such payment by every tribunal which, by the laws of any State or Territory, is or may be empowered to decide upon and settle the accounts of executors and adminitrators ; and in case such person who has taken the burden or trust of Penalty for neglect, &c . administering upon any such property or personal estate shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time hereinbefore provided, or shall neglect or refuse to deliver to said collector or deputy collector the schedule, list, or statement of such legacies, property, or personal estate under oath, as aforesaid, or shall deliver to said collector or deputy collector a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administraOfve Leg sham per- i TY-SEVENTH CONGRESS. moss . IL Ca. 119 . 1862. 487 e~ Lion upon such property or personal estate shall have been granted or where there r is allowed under existing laws, the proper officer of the United States shall n 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 proceedings the rate of duty or tax enforced, shall be the highest rate im- Sate of duty in posed or assessed by this act, and shall be-in the name of the United such cases. States against such person or persons as may have the actual or constructive custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to be sold upon the judgment or decree of such court, and from the proceeds of such sale, the amount of such tax or duty, together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establish their lawful title to the same . The deed or Tax deeds. deeds, or any proper conveyance of such property or personal estate, or any portion thereof, so sold under such judgment or decree, executed by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon created by this act. And every person or persons who shall have in his possession, charge, or custody, any record, Reco,ds. Bus. file, or paper, containing or supposed to contain any information concern- to be exhibited. ing such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall exhibit the same at the request of the collector of the revenue, his deputy, or agent, and to any law officer of the United States, in the performance of his duty under this act, his deputy or agent, who may desire to examine the same ; and if any such person, having in his possession, charge, or custody, any such records, files, or papers, shall refuse or neglect to exhibit the same on request, as pity for aforesaid, he shall forfeit and pay the sum of five hundred dollars ; and neglec-L 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 Proviso. such deed or title shall be the subject of judicial investigation the recital in said deed shall be presumed to be true, and that the requirements of the law had been complied with by the officers of the government . Sac. 118. And be it further enacted, That whenever by this act any Duties on ootr license, duty, or tax of any description has been imposed on any corporate Porations, how body, or property of any incorporated company, it shall be lawful for the 'd and cot 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. SEC. 114. And be it further enacted, That all articles upon which Articles on duties are duties are imposed by the provisions of this act, which shall be found in Which mPosed aorf&ioed the possession of any person or persons for the purpose of bbeing sold by rinwhat cases . 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 rein in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his possession any such 488 THIRTY-SEVENTH CONGRESS. Ssss. II. Cs. 119. 1862. 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 one hundred dollars, to be recovered as bereinbefore provided. APPROPRIATION, Appropriation. SEC. 115. And be it further enacted, That the pay of the assessors, assistant assessors, collectors, and deputy collectors, shall be paid out of the accruing internal duties or taxes before the same is paid into the treasury, according to such regulations as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall prescribe ; and for the purpose of paying the Commissioner of Internal Revenue and clerks, procuring dies, stamps, adhesive stamps, paper, printing forms and regulations, advertising, and any other expenses of carrying this act into effect, the sum of five hundred thousand dollars be, and hereby is, appropriated, or so much thereof as may be necessary. ALLOWANCE AND DRAWBACK. Sao. 116. And be it further enacted, That from and after the date on which this act takes effect there shall be an allowance or drawback on all post, p. no . articles on which any internal duty or tax shall have been paid, except raw or unmanufactured cotton, equal in amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid, to be furnished to the satisfaction of the Commissioner of Internal Revenue, by such person or persons as shall claim the allowance or drawback, and the amount to be ascertained under such regulations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, and the same shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising Limit. from internal duties not otherwise appropriated : Provided, That no a lowance or drawback shall be made or had for any amount claimed or due less than twenty dollars, anything in this act to the contrary notwith. Certificate of standing : And provided, further, That any certificate of drawback for drawback may goods exported, issued in pursuance of the provisions of this act, may, be received in under such regulations as may be prescribed b the Secretary of the pagmeot of duties. Treasury, be received by the collector or his deputy in payment of duties under this act. And the Secretary of the Treasury may make such regulations with regard to the form of said certificates and the issuing thereof as, in his judgment, may be necessary : And provided, further, That in Further allow- computing the allowance or drawback upon articles manufactured exclusace. sively of cotton when exported, there shall be allowed, in addition to the three per centum duty which shall have been paid on such articles, a drawback of five mills per pound upon such articles, in all cases where the duty imposed by this Act upon the cotton used in the manufacture thereof has been previously paid ; the amount of said allowance to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury . Fraudulent at- SEC. 117 . And be it further enacted, That if any person or persons tempt to obtain shall fraudulently claim or seek to obtain an allowance or drawback on drawbackL goods, wares, or merchandise, on which no internal duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid, as aforesaid, such person or 'persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act . Sec . 118. And be it further enacted, That the sum of sixty thousand Allowance and drawback THIRTY-SEVENTH CONGRESS. Sass. I. CA. 119, 124. 1862. 489 Ce dollars, appropriated to complete the capitol in New Mexico, by the second credited to New section of an act of Congress approved June twenty-five, eighteen hundred Mexico on ao . and sixty, and the sum of fifty thousand dollars, appropriated for military count of direct n roads in New Mexico, by act of Congress approved March two, eighteen tax. 1860, nto ~.. gi. hundred and sixty-one, be, and the same are bereby, credited to the Ter- A 1' ~ .u78. 8. ritorY of New Mexico in payment of the direct annual tax of silty-two '1881, thousand six hundred and forty-eight dollars levied upon said Territory Ante, p . gob& under the eighth section of an act of Congress approved August five, eighteen hundred and sixty-one, to be taken up on account of said direct 1801, cL; 45, tax under said [act] as the same may fall due to the United States from Awe, P 20said Territory. Sao. 119 . And be it further enacted, That so much of an act entitled Only aae direct a An act to provide increased revenue from imports, to pay interest on tdaerr 8180 ~4,ch. the public debt, and for other purposes, : approved August fifth, eighteen 4s, untll April 1, hundred and sixty-one, as imposes a direct tax of twenty millions of 18£ Ante, P. 4£ dollars on the United States, shall be held to authorize the levy and col; and no other tax shall be levied under lection of one tax to that amount and by virtue thereof, until the first day of April, eighteen hundred and sixty-five, when the same shall be in full force and effect. ArpaovED, July 1, 1862. Constrvetion ofa Railroad and Td the Missow s River to the Pactc Ocean, and to mom to the GovernmenE sarne/or Postal, Militarq, and Other Proposes . . C%S.-An Act to aid in the Cs" Line froae J~ Use of the . 1' 1~gm Be it enacted by the Senate and Souse of Rep tatives of the United PaeMeRailroad. t Walter S. Burgess, States of America in Congress assembled, , William P. Blodget, Benjamin H. Cheever, Charles Fosdick Fletcher, Corporators. of Rhode Island ; Augustus Brewster, Henry P . Haven, Cornelius S. Bushnell, Henry Hammond, of Connecticut ; Isaac Sherman, Dean Richmond, Royal Phelps, William H . Ferry, Henry A. Paddock, Lewis J. Stancliff, Charles A. Secor, Samuel R. Campbell, Alfred E . Tilton, John Anderson, Azariah Boody, John S . Kennedy, H. Carver, Joseph Field, Benjamin F. Camp, Orville W. Childs, Alexander J. Bergen, Ben. Holli day, D. N. Barney, S . De Witt Bloodgood, William H. Grant, Thomas W. Olcott, Samuel B. Ruggles, James B . Wilson, of New York ; Ephraim Marsh, Charles M. Harker, of New Jersey ; Jobn Edgar Thompson, Benjamin Haywood, Joseph H . Scranton, Joseph Harrison, George W . Cass, John H. Bryant, Daniel J. Morell, Thomas M. Howe, William F. Johnson, Robert Finney, John A. Green, E. R. Myre, Charles F. Wells, junior, of Pennsylvania ; Noah L. Wilson, Amass Stone, William H. Clement, S. S. L'Hommedieu, John Brough, William Dennison, Jacob Blickinsderfer, of Ohio ; William M. McPherson, R. W. Wells, Willard P. Hall, Armstrong Beatty, John Corby, of Missouri ; S. J. Hensley, Peter Donahue, C. P. Huntington, T. D. Judab, James Bailey, James T. Ryan, Charles Hosmer, Charles Marsh, D . O . MiMIS Samuel Bell, Louis McLane, George W. Move, Charles McLaughlin, Timothy Dame, John R. Robinson, of California ; John Atchison and John D . Winters, of the Territory of Nevada ; John D. Campbell, R. N. Rice, Charles A. Trowbridge, and Ransom Gardner, Charles W . Penny, Charles T. Gorham, William McConnell, of Michigan ; William F. Coolbaugh, Lucius H . Langworthy, Hugh T. Reid, Hoyt Sherman, Lyman Cook, Samuel R . Curtis, Lewis A . Thomas, Platt Smith, of Iowa ; William B. Ogden, Charles G. Hammond, Henry Farnum, Amos C . Babcock, W. Seldon Gale, Nehemiah Bushnell and Lorenzo Bull, of Illinois ; William H. Swift, Samuel T. Dana, John Bertram, Franklin S . Stevens, Edward R . Tinker, of Massachusetts ; Franklin Gorin, Laban J. Bradford, and John T. Levis, of Kentucky ; James Dunning, John M . Wood, Edwin Noyes, Joseph Eaton, of Maine ; Henry H. Baxter, George W. Collamer, Henry Keyes, Thomas H. Canfield, of Vermont ; William S . Ladd, A. M . Berry, vot.. xii. PUS.-6a