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