THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864.

223

CHAP. CLXXIII. - An Act to provrie Internal Revenue to support the Government, to June 30, 1864.
pay Interest on the Public Debt, andfor other Purposes. 1865, ch. 73.
Be it enacted by the Senate and House of Representatives of the United Pos , p. 78
States of America in Congress assembled, That, for the purpose of super- Post, p. 469.
Conmmissioner
intending the collection of internal duties, stamp duties, licenses, or taxes, ofinternal reve-
imposed by this act, or which may hereafter be imposed, and of assessing e.
the same, the commissioner of internal revenue, whose annual salary shall Salary.
be four thousand dollars, shall be charged, under the direction of the
Secretary of the Treasury, with preparing all the instructions, regula- Duty.
tions, directions, forms, blanks, stamps, and licenses, and distributing the
same, or aWy part thereof, and all other matters pertaining to the assess-
ment and collection of the duties, stamp duties, licenses, and taxes which
may be necessary to carry this act into effect, and with the general super-
intendence of his office, as aforesaid, and shall have authority, and hereby Authority.
is authorized and required, to provide cotton marks, hydrometers, and
proper and sufficient adhesive stamps, and stamps or dies for expressing
and denoting the several stamp duties, or the amount thereof in the case
of percentage duties, imposed by this act, and to alter and renew or re-
place such stamps, from time to time, as occasion shall require. He
may also contract for or procure the printing of requisite forms, decisions, Printing.
regulations, and advertisements; but the printing of such forms, decisions,
and regulations shall be done at the public printing-office, unless the pub-
lic printer shall be unable to perform the work. And the Secretary of
the Treasury may, at any time prior to the first day of July, eighteen
hundred and sixty-five, assign to the office of the commissioner of internal
revenue such number of clerks as he may deem necessary, or the exigcn- Clerks.
cies of the public service may require; and the privilege of franking all Franking priv-
letters and documents pertaining to the duties of his office, and of receiv- ilege.
ing free of postage all such letters and documents, is hereby extended to
said commissioner.

GENERAL PROVISIONS.

SEc. 2. And be it further enacted, That it shall be the duty of the

commissioner of internal revenue to pay over daily to the treasurer of the Commissioner
United States all public moneys which may come into his possession, for to pay over
which the treasurer shall give. proper receipts and keep a faithful account;ey daily;
and at the end of each month the said commissioner shall render true and to render ac-
faithful accounts of all public moneys received or paid out, or paid to the counts.
treasurer of the United States, exhibiting proper vouchers therefor, and
the same shall be received and examined by the fifth auditor of the treas-
ury, who shall thereafter certify the balance, if any, and transmit the ac-
counts, with the vouchers and certificate, to the first comptroller for his
decision thereon; and the said commissioner, when such accounts are
settled as herein provided for, shall transmit a copy thereof to the Secre-
tary of the Treasury. He shall at all times submit to the Secretary of
the Treasury and the comptroller, or either of them, the inspection of
moneys in his hands, and shall, prior to the entering upon the duties of
his office, execute a bond, with sufficient sureties, to be approved by the Bond.
Secretary of the Treasury and by the first comptroller, in a sum of not
less than one hundred thousand dollars, payable to the United States, con-
ditioned that said commissioner shall faithfully perform the duties of his
office according to law, and shall justly and faithfully account for and pay
over to the United States, in obedience to law and in compliance with the
order or regulations of the Secretary of the Treasury, all public moneys
which may come into his hands or possession, and for the safe-keeping
and faithful account of all stamps, adhesive stamps, or vellum, parchment
or paper bearing a stamp denoting any duty thereon, which bond shall be
filed in the office of the first comptroller of the treasury. And such
224 THIRTY-EIGHTH CONGRESS. SESSI.I. C 173. 1864.

commissioner shall, from time to time, renew, strengthen, and increase his
official bond, as the Secretary of the Treasury may direct.
Deputy corn- SEC. 3. And be it further enacted, That the deputy commissioner of
missioner. internal revenue, whose annual salary shall be twenty-five hundred dol-
Salary and
dulary lars, shall be charged with such duties in the bureau of internal revenue
as may be prescribed by the Secretary of the Treasury, or as may be re-
quired by law, and shall act as commissioner of internal revenue in the
absence of that officer, and exercise the privilege of franking all letters
and documents pertaining to the office of internal revenue.
SEC. 4. And be it further enacted, That the Secretary of the Treasury
Revenue may appoint not exceeding five revenue agents, whose duties shall be,
agents, theirtuty under the direction of the Secretary of the Treasury, to aid in the pre-
Post, p. 469. vention, detection, and punishment of frauds upon the internal revenue,
and in the enforcement of the collection thereof, who shall be paid, in ad-
dition to the expenses necessarily incurred by them, such compensation
as the Secretary of the Treasury may deem just and reasonable, not ex-
ceeding two thousand dollars per annum. The above salaries to be paid
in the same manner as are other expenses for collecting the revenue.
SEC. 5. And be it further enacted, That the Secretary of the Treasury
Inspectors. may appoint inspectors in any assessment district where in his judgment
it may be necessary for the purposes of a proper enforcement of the in-
ternal revenue laws or the detection of frauds, and such inspectors and
revenue agents aforesaid shall be subject to the rules and regulations of
the said secretary, and have all the powers conferred upon any other
officers of internal revenue in making any examination of persons, books,
and premises which may be necessary in the discharge of the duties of
Pay. their office. And the compensation of such inspectors shall be fixed and
paid for such time as they may be actually employed, not exceeding four
dollars per day, and their just and proper travelling expenses.
Cashier of inter- SEC. 6. And be it further enacted, That the cashier of internal duties,
nal revenue. who shall hereafter be called cashier of internal revenue, and whose an-
Salary, duty, nual salary shall be twenty-five hundred dollars, shall perform such duties
as may be assigned to his office by the commissioner of internal revenue,
under the regulations of the Secretary of the Treasury, and shall give a
bond, with sufficient sureties, to be approved by the Secretary of the
Treasury and by the solicitor, that he will faithfully account for all the
moneys or other articles of value belonging to the United States which
may come into his hands, and perform all the duties enjoined upon his
office, according to law and regulations, as aforesaid; which bond shall be
deposited with the first comptroller of the treasury.
Act of 1862, SEC. 7. And be it further enacted, That the second section of an act
ch. 119, § 2,to entitled " An act to provide internal revenue to support the government
remain in force.
Vol. xii. p. 433 and to pay interest on the public debt," approved July one, eighteen hun-
Collection dis- dred and sixty-two, shall remain and continue in full force; and the
trictmay be President is hereby authorized to alter the respective collection districts
atere provided for in said section as the public interests may require.
Assessment SEC. 8. And be it further enacted, That each assessor shall divide his
districts. district into a convenient number of assessment districts, which may be
changed as often as may be deemed necessary, subject to such regulations
and limitations as may be imposed by the commissioner of internal rev-
enue, within each of which the Secretary of the Treasury, whenever
Post, p. 469. there shall be a vacancy or the public interest shall require, shall appoint,
Assistantasses- with the approval of the said commissioner, one assistant assessor, who
sor for each dis- shall be a resident of the district of said assessor; and in case of a va-
trict.
Vacancy. cancy occurring in the office of assessor by reason of death or any other
cause, the assistant assessor of the assessment district in which the as-
sessor resided at the time of the vacancy occurring shall act as assessor
until an appointment filling the vacancy shall be made. And each assessor
and assistant assessor so appointed shall, before he enters on the duties of
 THIRTY-EIGHTH CONGRESS. SESS.. I. C 173. 1864. 225

his office, take and subscribe, before some competent magistrate, or some Assessors.
collector, to be appointed by virtue of this act, (who is hereby empowered
to administer the same,) the following oath or affirmation, to wit: "I, Oath.
A B, do swear (or affirm, as the case may be) that I will bear true faith
and allegiance to the United States of America, and will support the Con-
stitution thereof, and that I will diligently and faithfully perform the
duties of assessor (or assistant assessor) for (naming the assessment dis-
trict) according to my best skill and judgment." And a certificate of
such oath or affirmation shall be delivered to the collector of the district
for which such assessor or assistant assessor shall be appointed.
SEC. 9. And be it further enacted, That before any collector shall en- Collector's
ter upon the duties of his office, he shall execute a bond for such amount bond.
as shall be prescribed by the commissioner of internal revenue, under the
direction of the Secretary of the Treasury, with not less than five sure-
ties, to be approved by the solicitor of the treasury, conditioned that said
collector shall faithfully perform the duties of his office according to law,
and shall justly and faithfully account for and pay over to the United
States, in 'compliance with the order or regulations of the Secretary of the
Treasury, all public moneys which may come into his hands or possession;
which bond shall be filed in the office of the first comptroller of the treas-
ury. And such collector shall, from time to time, renew, strengthen, and
increase his official bond, as the Secretary of the Treasury may direct,
with such further conditions as the said commissioner shall prescribe.
SEC. 10. And be it further enacted, That each collector shall be author- Deputy collec-
ized to appoint, by an instrument of writing under his hand, as many tors.
deputies as he may think proper, to be by him compensated for their ser-
vices, and also to revoke any such appointment, giving such notice thereof
as the commissioner of internal revenue shall prescribe; and may require Bond
bonds or other securities, and accept the same from such deputy; and
each such deputy shall have the like authority, in every respect, to collect
the duties and'taxes levied or assessed within the portion of the district
assigned to him which is by this act vested in the collector himself; but
each collector shall, in every respect, be responsible both to the United Collector re-
States and to individuals, as the case may be, for all moneys collected, sponsible for acts
and for every act done by any of his deputies whilst acting as such, and of deputy.
for every omission of duty.
SEC. 11. And be it further enacted, That it shall be the duty of any Persons liable
person, partnership, firm, association, or corporation, made liable to any returns
to tax totomake
assist-
duty, license, stamp, or tax imposed by law, when not otherwise provided ant assessor.
for, on or before the first Monday of May in each year, and in other cases
before the day of levy, to make a list or return, verified by oath or affir-
mation, 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 act, and
according to the forms and regulations to be prescribed by the commis-
sioner of internal revenue, under the direction of the Secretary of the
Treasury, for which such person, partnership, firm, association, or corpo-
ration is liable to be assessed.
SEC. 12. And be it further enacted, That the instructions, regulations, Instructions of
and directions, as hereinbefore mentioned, shall be binding on each as- commissioner
sessor and his assistants, and on each collector and his deputies, and on all assessorg,
U .
other persons, in the performance of the duties enjoined by or under this
act; pursuant to which instructions the said assessors shall, on the first
Monday of May in each year, and from time to time thereafter, in accord-
ance with this act, direct and cause the several assistant assessors to pro- Assistantassess-
ceed through every part of their respective districts, and inquire after and or to make lists
concerning all persons being within the assessment districts where they enumerate and
226 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

value objects of respectively reside, owning, possessing, or having the care or management
taxation. 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
or other duty, under the provisions of this act, and to make a list of the
owners, and to value and enumerate the said objects of taxation respec-
tively, by reference to any lists of assessment or collection taken under
the laws of the respective states, to any other records or documents, to the
written list, schedule, or return required to be made out and delivered to
the assistant assessor, and by all other lawful ways and means, in the
manner prescribed by this act, and in conformity with the regulations and
instructions before mentioned.
SEC. 13. And be it further enacted, That if any person liable to pay
Assistant as- as-any duty or tax, or owning, possessing, or having the care or management
Assistant
listswhere own- of property, goods, wares, and merchandise, articles or objects liable to
ers neglect, but pay any duty, tax, or license, shall fail to make and exhibit a list or return
disclose, required by law, but shall consent to disclose the particulars of any and
all the property, goods, wares, and merchandise, articles and objects liable
to pay any duty or tax, or any business or occupation liable to pay any
license, as aforesaid, then, and in that case, it shall be the duty of the
officer to make such list or return, which being distinctly read, consented
to, and signed and verified by oath or affirmation by the person so own-
ing, possessing, or having the care and management as aforesaid, may be
received as the list of such person.
Persons absent SEC. 14. And be it further enacted, That in case any person shall be
when assessors absent from his or her residence or place of business at the time an assist-
call, to send in
li to send ant assessor shall call to receive the annual list or return, it shall be the
duty of such assistant assessor to leave at such place of residence or busi-
ness, with some one of suitable age and discretion, if such be present,
otherwise to deposit in the nearest post-office, a note or memorandum,
addressed to such person, requiring him or her to present to such assessor
the list or return required by law within ten days from the date of such
note or memorandum, verified by oath or affirmation. And if any person,
If.persons neg- on being notified or required as aforesaid, shall refuse or neglect to give
lect to make such list or return within the time required as aforesaid, or if any person
false ones. asses- shall not deliver a monthly or other list or return without notice at the
sor to summon, time required by law, or if any person shall deliver or disclose to any
&c. assessor or assistant assessor any list, statement, or return, which, in the
opinion of the assessor, is false or fraudulent, or contains any understatement
or undervaluation, it shall be lawful for the assessor to summon such per-
son, his agent, or other person having possession, custody, or care of books
of account containing entries relating to the trade or business of such per-
son, or any other persons as he may deem proper, to appear before such
assessor and produce such book, at a time and place therein named, and
to give testimony or answer interrogatories under oath or affirmation
respecting any objects liable to duty or tax as aforesaid, or the lists, state-
ments, or returns thereof, or any trade, business, or profession liable to
any tax or license as aforesaid. Such summons may be served by any as-
Penalty for re- sistant assessor of the district. In case any person so summoned shall neg-
fusal to obc lect or refuse to obey such summons according to its exigency, or to give
testimony, or to answer interrogatories as required, it shall be lawful for
the assessor, upon affidavit proving the facts, to apply to the judge of the
district court, or a commissioner authorized to perform the duties of such
Arrest for con- judge at chambers, for an attachment against such person as for a con-
tempt. tempt. It shall be the duty of such judge or commissioner to hear such
application, and, if satisfactory proof be made, to issue an attachment
directed to some proper officer for- the arrest of such person, and upon his
being brought before him to proceed to a hearing of the case, and upon
such hearing the judge or commissioner shall have power to make such
order as he shall deem proper to enforce obedience to the requirements of
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 227

the summons and punish such person for his default or disobedience. It
shall be the duty of the assessor or assistant assessor of the district within Assessors to
which such person shall have taxable property to enter into and upon the make lists and
assess duties.
premises, if it be necessary, of such person so refusing or neglecting, or
rendering a false or fraudulent list or return, and to make, according to
the best information which he can obtain, including that derived from the
evidence elicited by the examination of the assessor, and on his own view
and information, such list or return, according to the form prescribed, of
the property, goods, wares, and merchandise, and all articles or objects
liable to duty or tax, owned or possessed or under the care or manage-
ment of 'such person, and assess the duty thereon, including the amount,
if any, due for license and income; and in case of the return of a false or Additions for
fraudulent list or valuation, he shall add one hundred per centum to such fraudulent lists,
for neglecting to
duty; and in case of a refusal or neglect, except in cases of sickness or make lists, gc.
absence, to make a list or return, or to verify the same as aforesaid, he
shall add fifty per centum to such duty; and in case of neglect occasioned Post, p. 469.
by sickness or absence as aforesaid, the assessor may allow such further
time for making and delivering such list or return as he may judge neces-
sary, not exceeding thirty days; and the amount so added to the duty
shall, in all cases, be collected by the collector at the same time and in
the same manner with the duties; and the lists or returns so made and sub-
scribed by such assessors or assistant assessors shall be taken and reputed
as good and sufficient lists or returns for all legal purposes.
SEC. 15. And be itfurther enacted, That if any person shall deliver or Penalty for
disclose to any assessor or assistant assessor appointed in pursuance of disclosing false
law any false or fraudulent list, return, account, or statement, with intent lstsprOndeglebtin
to defeat or evade the valuation, enumeration, or assessment intended to &c.
be made, or if any person who being duly summoned to appear to testify,
or to appear and produce such books as aforesaid, shall neglect to appear
or to produce said books, he shall, upon conviction thereof before any
circuit or district court of the United States, be fined in any sum not ex-
ceeding one thousand dollars, or be imprisoned for not exceeding one year,
or both, at the discretion of the court, with costs of prosecution.
SEC. 16. And be it further enacted, That whenever there shall be in Property of
any assessment district any property, goods, wares, and merchandise, absent owners,
articles or objects, not owned or possessed by, or under the care or man-
agement of, any person 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 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 sufficient lists of such property, goods, wares, and
merchandise, articles or objects as aforesaid, for all legal purposes.
SEC. 17. And be it further enacted, That any owner or person having Owners ofprop-
the care or management of property, goods, wares, and merchandise, erty out ofthe
districts in which
..... .. ..
articles or objects, not lying or being within the assessment district in they reside, may
which he resides, shall be permitted to make out and deliver the lists make lists, &c.
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 person resides. And it shall be the duty Duty of assess-
of the assistant assessor who receives any such list to transmit the same ors n such cases.
to the assistant assessor where such objects of taxation are situate, who
shall examine such list; and if he approves the same, he shall return it to
the assistant assessor fiom whom he received it, with his approval thereof;
and if he fails to approve the same, he shall make such alterations therein
and additions thereto as he may deem to be just and proper, and shall
228 THIRTY-EIGHTH CONGRESS. SEss. I. Cu. 173. 1864.

then return the said list to the assistant assessor from whom it wa
received, who 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 SEC. 18. 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
duties accrue at
and how named. fixed for that purpose by this act, as aforesaid, and, where with reference to the
other and different times, the lists shall be taken
time when said duties become due, and shall be denominated annual,
monthly, and special lists. And the assistant assessors, respectively, after
Two general collecting the said lists, shall proceed to arrange the same, and to make two
lists, general lists- the first of which shall exhibit, in alphabetical order, the
names of all persons, firms, companies, or corporations liable to pay any
of residents; 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 districts for
which each such person is liable, or for which any firm, company, or cor-
poration is liable, with the amount of duty or tax payable thereon; and
of non-resi- the second list shall exhibit, in alphabetical.order, the names of all persons
dents, residing out of the collection district, who own 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.
Forms of lists. The forms of the said general list shall be devised and prescribed by the
assessor, under the direction of the commissioner of internal revenue, and
lists taken according to such forms shall be made out by the assistant as-
sessors and delivered to the assessor within thirty days after the day fixed
by this act as aforesaid, requiring lists from individuals; or where duties,
licenses, or taxes accrue at other and different times, the lists shall be deliv-
ered from time to time as they become due.
SEC. 19. And be it further enacted, That the assessors for each collec-
Assessors to tion district shall,.by advertisement in some public newspaper published
give noticewhen in each county within said district, if any such there be, if not, then in
and where appeals and by notifica-
may be heard. some newspaper in the collection district nearest thereto, each assessment
tions to be posted up in at least four public places within
district, advertise, by not less than ten days' notice, all persons concerned,
of the time and place within said county when and where appeals will be
received and determined relative to any erroneous or excessive valuations,
assessments, or enumerations by the assessor or assistant assessor returned
in the annual list. And it shall be the duty of the assessor for each collec-
tion district, at the time fixed for hearing such appeal, as aforesaid, to sub-
mit the proceedings of the assessors and assistant assessors, and the annual
Lists, &c., to lists taken and returned as aforesaid, to the inspection of any and all
be open to in- persons who may apply for that purpose. And the said assessor for each
spectn. collection district is hereby authorized at any time to hear and determine
Appeals, how in a summary way, according to law and right, upon any and all appeals
tobe deterined, which may be exhibited against the proceedings of the said assessors
or assistant assessors: Provided, That no appeal shall be allowed to any
party after he shall have been duly assessed, and the annual list containing
the assessment has been transmitted to the collector of the district. And
all appeals to the assessor, as aforesaid, shall be made in writing, and shall
to state what. specify the particular cause, matter, or thing respecting which a decision is
requested, and shall, moreover, state the ground or principle of error com-
plained of. And the assessor shall have power to reexamine and deter-
Assessments mine upon the assessments and valuations and rectify the same as shall
may be rectified; appear just and equitable; but no valuation, assessmeht, or enumeration
not to be in- shall be increased without a previous notice of at least five days to the
&c. party interested to appear and object to the same, if he judge proper, which
notice shall be given by a note in writing to be left at the dwelling-house,
office, or place of business of the party by such assessor, assistant assessor,
 SESS. I. CH. 173. 1864. 229
THIRTY-EIGHTH CONGRESS.

or other person, or sent by mail to the nearest or usual post-office address Appeals, books,
of said party: Provided,further, That on the hearing of appeals it shall witnesses.
be lawful for the assessor to require by summons the attendance of wit-
nesses and the production of books of account in the same manner and
under the same penalties as are provided in cases of refusal or neglect to
furnish lists or returns. The bills for the attendance and mileage of said Attendance
witnesses shall be taxed by the assessor and paid by the delinquent par- and mileage
ties, or otherwise by the collector of the district, on certificate of the as-
sessor, at the rates usually allowed in said district for witnesses in courts
of justice.
SEC. 20. And be it further enacted, That the said assessors of each col- Assessors to
lection district, respectively, shall, immediately after the expiration of the make out lists.
time for hearing appeals concerning taxes returned in the annual list,
and from time to time as duties, taxes, or licenses become liable to be as-
sessed, make out lists containing the sums payable according to law upon
every object of duty or taxation for each collection district; which lists Contents of
shall contain the name of each person residing within the said district, lists.
or owning or having the care or superintendence of property lying within
the said district, which is liable to any tax or duty, or engaged in any busi-
ness 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 per- Lists of non-
son resident therein, there shall be a separate list of such property, speci- residents.
fying the sum payable, and the names of the respective proprietors, when
known. And the assessor making out any such separate list shall transmit
to the assessor of the district, 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 may
have their principal place of business. And in all other cases the said
assessor shall furnish to the collectors of the several collection districts, Lists to be sent
respectively, within ten days after the time of hearing appeals concerning to collector in ten
taxes returned in the annual list, and from time to time thereafter as da
required, a certified copy of such list or lists for their proper collection
districts. And in case it shall be found or discovered by any assessor that
the annual list so furnished to the proper collector, as aforesaid, is imper-
fect or incomplete, owing to the names of persons, firms, corporations, or If lists are im-
objects liable to tax or duty being omitted therefrom, the said assessor perfect, special
may, from time to time, at any time thereafter, enter on a special list all made.
such objects of duty or taxation, with the names of persons owning or
having the care or superintendence of property lying within said district
liable to said tax or duty, or engaged in any business or pursuit requiring
a license, with the sums payable by each, as he shall discover to have
been omitted as aforesaid; and the same proceedings shall obtain and be
had with respect to such objects of duty or tax as are by this act required
in respect to objects of duty or taxes, and persons liable to tax regularly
entered and returned on any monthly or special list: Provided, That the Provisos.
office or principal place of business of the said tassessor shall be always
open when he is not necessarily absent therefrom during the business
hours of each day, for the hearing of appeals by parties who shall appear
voluntarily before him: Provided,further, That it shall be in the power of
the commissioner of internal revenue to exonerate any assessor as afore-
said from forfeitures, in whole or in part, as to him shall appear just and
equitable.
SEC. 21. And be it further enacted, That every assessor or assistant Penalty upon
assessor who shall enter upon and perform the duties of his office without assessors and as-
having taken the oath or affirmation prescribed by this act, or who shall istant assessors
VOL. XII. PUB. -20
230 THIIRTY-EIGHTH CONGRESS. SEss. I. Ca. 173. 1864.

for acting wilfully neglect to perform any of the duties prescribed by this act at the
without taking time and in the manner herein designated, or who shall knowingly make
&c.
oath,oa, any false or fraudulent list or valuation or assessment, or shall demand or
receive any compensation, fee, or reward, other than those provided for
herein, for the performance of any duty, or shall be guilty of extortion
or wilful oppression in office, shall, upon conviction thereof in any circuit
or district court of the United States having jurisdiction thereof, be sub-
ject to a fine of not exceeding one thousand dollars, or to imprisonment
for not exceeding one year, or both, at the discretion of the court, and
shall be dismissed from office, and shall be forever disqualified from hold-
ing any office under the government of the United States. And one half
of the fine so imposed shall be for the use of the United States, and the
other half for the use of the informer, who shall be ascertained by the
judgment of the court; and the said court shall also render judgment
against the said assessor or assistant assessor for the amount of damages
sustained in favor of the party injured, to be collected by execution.
Pay of assess- SEC. 22. And be it further enacted, That there shall be allowed and
ors. paid to the several assessors a salary of fifteen hundred dollars per annum,
payable quarterly. And in addition thereto, where the receipts of the
collection district shall exceed the sum of one hundred thousand dollars
and shall not exceed the sum of four hundred thousand dollars annually,
one half of one per centum upon the excess of receipts over one hundred
thousand dollars. Where the receipts of a collection district shall exceed
four hundred thousand dollars and shall not exceed six hundred thousand,
one fifth of one per centum upon the excess of receipts over four hundred
thousand dollars. Where the receipts shall exceed six hundred thousand
dollars, one tenth of one per centum upon such excess; but the salary
of no assessor shall, in any case, exceed the sum of four thousand dollars.
Certain ex- And the several assessors shall be allowed and paid the sums actually and
lenles to be necessarily expended, with the approval of the commissioner of internal
revenue; but no account for such rent shall be allowed or paid until it
shall have been verified in such manner as the commissioner shall re-
quire, and shall have been audited and approved by the proper officers of
the treasury department, for office-rent, not exceeding the rate of five
hundred dollars per annum. And the several assessors shall be paid,
after the account thereof shall have been rendered to, and approved by,
the proper officers of the treasury, their necessary and reasonable charges
Clerk-hire. for clerk-hire; but no such account shall be approved unless it shall state
the name or names of the clerk or clerks employed, and the precise peri-
ods of time for which they were respectively employed, and the rate of
compensation agreed upon, and shall be accompanied by an affidavit of
the assessor stating that such service was actually required by the neces-
sities of his office, and was actually rendered; and also by the affidavit of
each clerk, stating that he has rendered the service charged in such ac-
count on his behalf, the compensation agreed upon, and that he has not
paid, deposited, or assigned, or contracted to pay, deposit, or assign any
part of such compensation to the use of any other person, or in any way, di-
rectly or indirectly, paid or given, or contracted to pay or give, any reward
or compensation for his office or employment, or the emoluments thereof.
And the chief clerk of any such assessor is hereby authorized to admin-
ister, in the absence of the assessor, such oaths or affirmations as are re-
Pay of assist- quired by this act. And there shall be allowed and paid to each assistant
ant assessors, assessor four dollars for every day actually employed in collecting lists
and making valuations, the number of days necessary for that purpose to
be certified by the assessor; and three dollars for every hundred persons
assessed contained in the tax list, as completed and delivered by him to
the assessor; and' twenty-five cents for each permit granted to any tobacco,
snuff, or cigar manufacturer; and the said assessors and assistant assess-
ors, respectively, shall be paid after the account thereof shall have been
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 231

rendered to, and approved by, the proper officers of the treasury, their
necessary and reasonable charges for stationery and blank books used in Accounts to be
the discharge of their duties, and for postage actually paid on letters and verified by oath
documents received or sent, and relating exclusively to official business:
Provided, That no such account shall be approved unless it shall state
the date and the particular item of every such expenditure, and shall be
verified by the oath or affirmation of such assessor or assistant assessor;
and the compensation herein specified shall be in full for all expenses not
otherwise particularly authorized. Provided,further, That the Secretary Additional
of the Treasury shall be, and he is hereby, authorized to fix such addi- compensation to
tional rates of compensation to be made to assessors and assistant assess- assessors.
ors in cases where a collection district embraces more than a single
congressional district, and to assessors and assistant assessors, revenue
agents and inspectors, in Louisiana, North Carolina, Mississippi, Ten-
nessee, Missouri, 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 officers;
but the rates of compensation thus allowed shall not exceed the rates paid
to similar officers in such states and territories respectively.
SEC. 23. And be it further enacted, That if any assessor shall demand Penalty upon
of, or receive directly or indirectly from, any assistant assessor, as a con- aceing portion of
dition of his appointment to, or continuance in, his said office of assistant pay of assistant,
assessor, any portion of the compensation herein allowed such assistant &c.
assessor, or any other consideration, such assessor so offending shall be
summarily dismissed from office, and shall be liable to a fine of not less
than five hundred dollars upon conviction of said offence in any district or
circuit court of the United States of the district in which such offence
may be committed.
SEC. 24. And be it further enacted, That the assistant assessors shall Accounts of
make out their accounts for pay and charges allowed by law monthly, assistantassess-
specifying each item and including the date of each day of service, and
shall transmit the same, verified by oath or affirmation, to the assessor of
the district, who shall thereupon examine the same, and, if it appear just
and in accordance with law, he shall indorse his approval thereon, but
otherwise shall return the same with objections. Any such account, so
approved, may be presented by the assistant assessor to the collector of
the district for payment, who shall thereupon pay the same, and, when
receipted by the assistant assessor, be allowed therefor upon presentation
to the commissioner of internal revenue. Where any account, so trans-
mitted to the assessor, shall be objected to, in whole or in part, the assist-
ant assessor may appeal to the commissioner of internal revenue, whose
decision on the case shall be final. And should it appear, at any time,
that any assessor has knowingly or negligently approved any account, as
aforesaid, allowing any assistant assessor a sum larger than was due
according to law, it shall be the duty of the commissioner of internal
revenue, upon proper proof thereof, to deduct the sum so allowed from
any pay which may be due to such assessor; or the commissioner as
aforesaid may direct a suit to be brought in any court of competent juris-
diction against the assessor or assistant assessor in default, for the recov-
ery of the amount knowingly or negligently allowed, as hereinbefore
mentioned: Provided, That in estimating the allowance to be made to
assistant assessors for periods of service less than a day, each ten hours
shall be deemed the equivalent of a day.
SEC. 25. [And be it further enacted,] That there shall be allowed to Pay ofcollec-
collectors, in full compensation for their services and that of their depu- tors.
ties, a salary of fifteen hundred dollars per annum, to be paid quarterly,
and in addition thereto a commission of three per centum upon the first
hundred thousand dollars, and a commission of one per centum upon all
232 THIRTY-EIGHTH CONGRESS. SESS. I. Ci. 170. 1864.

sums above one hundred thousand dollars and not exceeding four hundred
Pay of collec- thousand dollars, and a commission of one half of one per centum on all
torq. sums above four hundred thousand dollars, such commissions to be com-
Pst, p. 469; puted upon the amounts by them respectively collected and paid over and
accounted for under the instructions of the treasury department. And
ad
Charges there shall be further paid, after the account thereof has been rendered to,
expenses. and approved by, the proper officers of the treasury, to each collector his
Post, p. 469. necessary and reasonable charge, for stationery and blank books used in
the performance of his official duties, and for postage actually paid on let-
ters and documents received or sent, and exclusively relating to official
business; but no such account shall be approved unless it shall state the
date and the particular items of every such expenditure, and shall be
Pay not to ex- verified by the oath or affirmation of the collector: Provided, That the
ceed, &c. salary and commissions of no collector, exclusive of stationery, blank
[Proviso stricken books, and postage, shall exceed ten thousand dollars in the aggregate,
ot.Post,p.469.] nor more than five thousand dollars exclusive of the expenses fbr rent,
stationery, blank books, and postage, and pay of deputies and clerks, to
which such collector is actually and necessarily subjected in the adminis-
tration of his office: Provided,further,That the Secretary of the Treasury
Further allow- be authorized to make such further allowances, from time to time, as may
ances. be reasonable in cases in which, from the territorial extent of the district,
or from the amount of internal duties collected, or from other circum-
stances, it may seem just to make such allowances.
Accounts of col- SEC. 26. And be it further enacted, That in the adjustment of the
lectors and as- accounts of assessors and collectors of internal revenue which shall accrue
sess, how ad- after the thirtieth of June, eighteen hundred and sixty-four, and in the
payment of their compensation for services after that date, the fiscal year
of the treasury shall be observed; and where such compensation, or any
part of it, shall be by commissions upon assessments or collections, and
Post, p. 469. shall during any year, in consequence of a new apportionment [appoint-
ment,] be due to more than one assessor or collector in the same district,
such commissions shall be apportioned between such assessors or collec-
tors according to the amounts collected by them respectively; but in no
case shall a greater amount of the commissions be allowed to two or more
assessors or collectors in the same district than is, or may be, authorized
by law to be allowed to one assessor or collector. And the salary and
commissions of assessors and collectors heretofore earned and accrued
shall be adjusted, allowed, and paid in conformity to the provisions of this
section, and not otherwise.
Collectors to SEC. 27. And be it further enacted, That each collector, on receiving,
five receipts for from time to time, lists and returns from the said assessors, shall
subscribe
ists; three receipts: one of which shall be made upon a full and correct copy
of each list or return, and be delivered by him to, and shall remain with,
the assessor of his collection district, and shall be open to the inspection
of any person who may apply to inspect the same; and the other two
shall be made upon aggregate statements of the lists or returns aforesaid,
exhibiting the gross amount of taxes to be collected in his collection dis-
trict, one of which aggregate statements and receipts shall be transmitted
to the commissioner of internal revenue, and the other to the first comp-
troller of the treasury.
SEC. 28. And be it further enacted, That each of said collectors shall,
within twenty days after receiving his annual collection list from the
his
to give notice assessors, give notice, by advertisement published in each county in
that duties are collection district, in one newspaper printed in such county, if any such
payable. there be, and by notifications to be posted up in at least four public places
[Amended, Post, in each county in his collection district, that the
said duties have become
pp. 489, 470.] due and payable, and state the time and place within said county at which
he or his deputy will attend to receive the same, which time shall not be
less than than ten days after such notification; and all persons who shall
 THIRTY-EIGHTH CONGRESS. SEss. I. CI. 173. 1864. 233

neglect to pay the duties and taxes so as aforesaid assessed within the
time specified, shall be liable to pay ten per centum additional upon the
amount thereof, the fact of which liability shall be stated in the advertise-
ment and notifications aforesaid. And if any person shall neglect to pay Collectors to
as aforesaid for more than ten days, it shall be the duty of the collector deman
or his deputy to issue to such person a notice to be left at his dwelling or
usual place of business, or be sent by mail, demanding the payment of
said duties or taxes, stating the amount thereof, with a fee of twenty cents
for the issuing and service of such notice, and with four cents for each
mile actually and necessarily travelled in serving the same. And if such
persons shall not pay the duties or taxes, with the penalty aforesaid, and
the fee of twenty cents and mileage as aforesaid, within ten days after the
service or the sending by mail of such notice, it shall be the duty of the
collector or his deputy to collect the said duties or taxes, and fee of twenty
cents and mileage, with ten per centum penalty as aforesaid. And with
respect to all such duties or taxes as are not included in the annual lists
as aforesaid, and all taxes and duties the collection of which is not other-
wise provided for in this act, it shall be the duty of each collector, in per-
son or by deputy, to demand payment thereof, in the manner last men-
tioned, within ten days from and after receiving the list thereof from the
assessor, or within twenty days from and after the expiration of the time
within which such duty or tax should have been paid; and if the annual
or other duties shall not be paid within ten days from and after such
demand therefor, it shall be lawful for such collector, or his deputies, to
proceed to collect the said duties or taxes, with ten per centum additional
thereto, as aforesaid, by distraint and sale of the goods, chattels, or effects to collect by
of the persons delinquent as aforesaid. And in case of distraint, it shall distfaint if, &c
be the duty of the officer charged with the collection to make, or cause to Proceedings in
be made, an account of the goods or chattels distrained, a copy of which, case of distraint.
signed by the officer making such distraint, shall be left with the owner or
possessor of such goods, chattels, or effects, or at his or her dwelling, or
usual place of business, with some person of suitable age and discretion,
with a note of the sum demanded, and the time and place of sale; and
the said officer shall forthwith cause a notification to be 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 miles distant from the place of
making such distraint: Provided, That, in any case of distraint for the
payment of the duties or taxes aforesaid, the goods, chattels, or effects so
distrained shall and may be restored to the owner or possessor, if prior to
the sale payment of the amount due or tender thereof shall be made to
the proper officer charged with the collection of the full amount demanded,
together with such fee for levying, and such sum for the necessary and
reasonable expenses of removing, advertising, and keeping the goods,
chattels, 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, chattels, or effects at
public auction, and shall and may retain from the proceeds of such sale
the amount demandable for the use of the United States, with the neces-
sary and reasonable expenses of distraint and sale, and a commission
of five per centum thereon for his own use, rendering the overplus, if any
there be, to the person whose goods, chattels, or effects shall have been
distrained: Provided,further, That there shall be exempt from distraint Exemptions
the tools or implements of a trade or profession, one cow, arms, and from distress.
20*
234 CONGRESS. SEss. I. CH. 173. 1864
THIRTY-EIGHTH

provisions, and household furniture kept for use, and apparel necessary
for a family.
SEC. 29. And be it further enacted, That in all cases where the prop-
If property erty liable to distraint for duties or taxes under this act may not be divis-
iaeto divisti , ible, so as to enable the collector by a sale of part thereof to raise the
the
whole amount of the tax, with all costs, charges, and commissions,
such property shall be sold, and the surplus of the proceeds of
whole of
the sale, after satisfying the duty or tax, costs, and charges, shall be paid
or
to the owner of the property, or his, her, or their legal representatives;
they cannot be found, or refuse to receive the same, then
if he, she, or
be
such surplus shall be deposited in the treasury of the United States, to
there held for the use of the owner, or his, her, or their legal representa-
tives, until he, she, or they shall make application therefor to the Secre-
the
tary of the Treasury, who, upon such application, shall, by warrant on
treasury, cause the same to be paid to the applicant. And if the property
duty
advertised for sale as aforesaid cannot be sold for the amount of the
or tax due thereon, with the costs and charges, the collector shall purchase
Collector to the same in behalf of the United States for an amount not exceeding the
so
pertycheP.p said tax or duty, with the costs and charges thereon. And all property be
purchased may be sold by said collector under such regulations as may
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 to the commissioner of internal revenue, who shall, by regulation,
determine the fees and costs to be allowed in cases of distraint and other
if
seizures; and the said collector shall pay into the treasury the surplus,
any there be, after defraying the charges.
SEc. 30. And be it further enacted, That in any case where goods,
If personal chattels, or effects sufficient to satisfy the duties imposed by this act upon
by the collector or
property isinsutfi- any person liable to pay the same shall not be found
deputy collector whose duty it may be to collect the same, he is hereby
may be sold. the
Proceedings. authorized to collect the same by seizure and sale of real estate; and
Notice. officer making such seizure and sale slall give notice to the person whose
estate is proposed to be sold, by giving him in hand, or leaving at his last
and usual place of abode, if he has any such within the collection district
where said estate is situated, a notice, in writing, stating what particular
estate is proposed to be sold, describing the same with reasonable cer-
tainty, and the time when and place where said officer proposes to sell the
same; which time shall not be less than twenty, nor more than forty, days
fiom 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
estate 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, except by special order of the commissioner of internal
revenue. At the time and place appointed, the officer making such
the
Sale at auction. seizure shall proceed to sell the said estate at public auction, offering
same at a minimum price, including the amount of duties with the ten per
centum additional thereon, the expense of making such levy 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 shall deposit
with the district attorney of the United States a deed thereof, as herein-
after specified and provided; otherwise, the same shall be declared to be
by said
Adjournment sold to the highest bidder. And said sale may be adjourned
of se. officer for a period not exceeding five days, if he shall think it advisable
so to do. If the amount bid shall not be then and there paid, the officer
shall forthwith proceed to again sell said estate in the same manner. If
the amount bid shall be then and there paid, the officer shall give his
 rHIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 235

receipt therefor, if requested, and within five days thereafter he shall

make out a deed of the estate so sold to the purchaser thereof, and exe- Deed.
cute 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 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 rela-
tion 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 Effect of deed.
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 con-
sidered and operate as a conveyance to the purchaser of the title to said
estate, but shall not affect the rights of innocent parties acquired pre-
viously 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 sales of personal property. And any person
whose estate may be seized for duties, as aforesaid, shall have the same
right to pay or tender the amount due, with all proper charges thereon, Tender to stop
prior to the sale thereof, and thereupon to relieve his said estate from sale sale.
as aforesaid, as is provided in this act for personal property similarly situ-
ated. And any collector or deputy collector may, for the collection of
duties imposed upon any person, or for which any person may be liable
by this act, and committed to him for collection, seize and sell the lands
of such person situated in any other collection district within the state in
which said officer resides; and his proceedings in relation thereto shall
have the same effect as if the same were had in his proper collection dis-
trict. And the owners, their heirs, executors, or administrators, or any
person having an interest therein, or a lien thereon, or any person on their
behalf, shall have liberty to redeem the land sold as aforesaid, within one Redemption.
year from and after recording the said deed, upon payment to the pur-
chaser, 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 keep a record of all sales of land made in his collection dis- Recordof sales.
trict, whether by himself or his deputies, in which shall be set forth the
tax for which any such sale was made, the dates of seizure and sale, the
name of the party assessed, and all proceedings in making said sale, the
amount of fees and expenses, the name of the purchaser, and the date of
the deed; which record shall be certified by the officer making the sale.
And it shall be the duty of any deputy making sale, as aforesaid, to return
a statement of all his proceedings to the collector, and to certify the record
thereof. And in case of the death or removal of the collector, or the expi-
ration of his term of office from any other cause, said record shall be depos-
ited 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 bf the truth of the facts therein
stated. And when any lands sold, as aforesaid, shall be redeemed as here-
inbefore provided, the collector or clerk, as the case may be, shall make
an entry of the fact upon the record aforesaid, and the said entry shall be
evidence of such redemption. And the claim of the government to lands
sold under and by virtue of the foregoing provisions shall be held to have
accrued at the time of seizure thereof.
SEC. 31. And be it further enacted, That if any collector shall find, upon Collection of
any list of taxes returned to him for collection, property lying within his taxes from non-
district which is charged with any specific or ad valorem tax or duty, but residents
which is not owned, occupied, or superintended by some person known to
 CONGRESS. SESS. I. CH. 173. 1864.
236 THIRTY-EIGHTH
within the
such collector to reside, or to have some place of business,
upon which the duty or tax has not been paid within
United States, and
such property
Collection of the time required by law, such collector shall forthwith take
the same, and the tax charged upon
taesefrnon into his custody, and shall advertise
the same, in some newspaper published in his district, if any shall be pub-
district, for
lished therein, otherwise in some newspaper in an adjoining
days; and if the taxes thereon, with all charges for
the space of thirty shall
said thirty days, such collector
advertising, shall not be paid within pro-
proceed to sell the same, or so much as is necessary, in the manner
distrained for the non-payment of taxes,
vided for the sale of other goods
property,
and out of the proceeds shall satisfy all taxes charged upon such
of advertising and selling the same. And like proceedings
with the costs
and resale of
to those provided in the preceding section for the purchase due thereon
property which cannot be sold for the amount of duly or tax
of this
shall be had with regard to property sold under the provisions
for shall
section. And any surplus arising from any sale herein provided
property.
be paid into the treasury, for the benefit of the owner of thecase Where
And 'the Secretary of the Treasury is authorized, in any
owner of
money shall be paid into the treasury for the benefit of any being
to repay the same, on proper proof
property sold as aforesaid,
the same.
furnished that the person applying therefor is entitled to receive
SEC. 32. And be it further enacted, That whenever person a collector shall
Collectors to any not within
send lists to dis- have on any list duly returned to him the name of
tricts where per- his collection district who is liable to tax, or
of any person so liable to
no suffi-
tax who shall have, in the collection district in which he resides,
money due
cient property subject to seizure or distraint from which the
for such col-
for duties or tax can be collected, it shall and may be lawful
containing the name of the person
lector to transmit a copy or statement
there-
liable to such duty or tax as aforesaid, with the amount and nature
his hand, to the collector of any district to which
of, duly certified under real
said person shall have removed, or in which he shall have property,
liable to be seized and sold for duty or tax; and the collector
or personal,
be trans-
of the district to whom the said certified copy or statement shall
as if
mitted shall proceed to collect the said duty or tax in the same way
and objects of tax contained in the certified copy
the name of the person
own
or statement were on any list furnished to him by the assessor of his
district; and the said collector, upon receiving said certified
collection
col-
copy or statement as aforesaid, shall transmit his receipt for it to the
lector sending the same to him.
SEC. 33. And be it further enacted, That the several shall, collectors shall, at
Collectors to respectively,
make returns and the expiration of each and every month after they
of internal rev-
pmonthly. commence their collections, transmit to the commissioner
made by them, respectively, within the
enue a statement of the collections
be required
month, and pay over monthly, or at such time or times as may
respectively
by the commissioner of internal revenue, the moneys by them
collected within the said term, and at such places as may be designated
of the
and required by the commissioner of internal revenue; and each him
the collection of all sums assigned to
said collectors shall complete
and
for collection, as aforesaid, shall pay over the same into the treasury,
to the treasury department as often as he may
shall render his accounts
to desig-
be required. And the Secretary of the Treasury is authorized
Deposits. nate one or more depositories in each state, for the deposit and safe-keep-
of the
ing of the moneys collected by virtue of this act; and the receipt
deposited
proper officer of such depository to a collector for the money
or
by him shall be a sufficient voucher for such collector in the settlement
of in-
his accounts at the treasury department. And the commissioner
ternal revenue may, under the direction of the Secretary of the Treasury,
prescribe such regulations with reference to such deposits as he may
deem necessary.
 THIRTY-EIGHTH CONGRESS. SEss. I. Co. 173. 1864. 237

SEC. 34. And be it further enacted, That each collector shall be Collectors
charged with the whole amount of taxes, whether contained in lists de- with amont in
livered to him by the assessors, respectively, or delivered or transmitted tax-lists;
to him by assistant assessors from time to time, or by other collectors,
and with the additions thereto, with the par value of all stamps deposited
with him, and with all moneys collected for passports, penalties, forfeit-
ures, fees, or costs, and he shall be credited with all payments made as to be credited
provided by law, with all stamps returned by him uncancelled to the with what.
treasury, with the salary, fees, commissions, and charges allowed by law,
and with the amount of duties or taxes contained in the lists transmitted
in the manner above provided to other collectors, and by them receipted
as aforesaid; and also with the amount of the duties or taxes of such
persons as may have absconded, or become insolvent, prior to the day
when the duty or tax ought, according to the provisions of this act, to
have been collected: Provided, That it shall be proved to the satisfaction Proviso.
of the commissioner of internal reienue that due diligence was used by
the collector, and that no property was left from which the duty or tax
could have been recovered, who shall certify the facts to the first comp-
troller of the treasury. And each collector shall also be credited with the
amount of all property purchased by him for the use of the United States,
provided he shall faithfully account for and pay over the proceeds there-
of upon a resale of the same as required by this act.
SEC. 35. And be it further enacted, That if any collector shall fail Dues from de-
either to collect or to render his account, or to pay over in the manner linguet collector
or within the times hereinbefore provided, it shall be the duty of the first distraint and
comptroller of the treasury, and he is hereby authorized and required, sale.
immediately after evidence of such delinquency, to report the same to the
solicitor of the treasury, who shall issue a warrant of distress against such
delinquent collector, directed to the marshal of the district, therein ex-
pressing the amount with which the said collector is chargeable, and the
sums, if any, which have been paid over by him, so far as the same are
ascertainable. And the said marshal shall, himself, or by his deputy,
immediately proceed to levy and collect the sum which may remain due,
with five per centum thereon, and all the expenses and charges of collec-
tion, by distress and sale of the goods and chattels, or any personal effects
of the delinquent collector, giving at least five days' notice of the time and
place of sale, in the manner provided by law for advertising sales of per-
sonal property on execution in the state wherein such collector resides.
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 sell-
ing the same. And for want of goods and chattels, or other personal
effects of such collector, sufficient to satisfy any warrant of distress, issued
pursuant to the preceding section of this act, the lands and real estate of
such collector, 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 news-
paper printed in the county or district, if any there be, prior to the pro-
posed time of sale, 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 con-
veyance 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 the 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.
238 THIRTY-EIGHTH CONGRESS. SEss. 1. C. 173. 1864.

Penalty upon SEC. 36. And be it further enacted, That each and every collector, or
collectors, &., his deputy, who shall be guilty of any extortion or wilful oppression,
under color of law, or shall knowingly demand other or greater sums
than shall be authorized by law, or shall receive any fee, compensation,
or reward, except as herein prescribed, for the performance of any duty,
or shall wilfully neglect to perform any of the duties enjoined by this act,
shall, upon conviction, be subject to a fine of not exceeding one thousand
dollars, or to be imprisoned for not exceeding one year, or both, at the
discretion of the court, and be dismissed from office, and be forever there-
after incapable of holding any office under the government; and one half
of the fine so imposed shall be for the use of the United States, and the
other half for the use of the informer, who shall be ascertained by the
judgment of the court; and the said court shall also render judgment
against said collector or deputy collector for the amount of damages ac-
cruing to the party injured, to be collected by execution. And each and
every collector, or his deputies, shall give receipts for all sums by them
collected.
Collectors, as- SFc. 37. And be it further enacted, That a collector or deputy col-
sessors, &c., may lector, assessor, assistant assessor, revenue agent, or inspector, shall be
enter places, &c. authorized to enter, in the daytime, any brewery, distillery, manufactory,
building, or place where any property, articles, or objects, subject to duty
or taxation under the provisions of this act, are made, produced, or kept,
within his district, so far as it may be necessary for the purpose of exam-
ining said property, articles, or objects, or inspecting the accounts required
by this act from time to time to be made or kept by any manufacturer or
producer, relating to such property, articles, or objects. And every owner
of such brewery, distillery, manufactory, building, or place, or persons
having the agency or superintendence of the same, who shall refuse to
admit such officer, or to suffer him to examine said property, articles, or
Penalty on objects, or to inspect said accounts, shall, for every such refusal, forfeit
owner, &c., for and pay the sum of five hundred dollars: Provided, however, That when
&c.; such premises shall be open at night, such officers may enter while so
open in the performance of their official duties.
SEC. 38. And be itfirther enacted, That if any person shall forcibly
for obstructing obstruct or hinder any assessor or assistant assessor, or any collector or
assessors, &c., in deputy collector, revenue agent or inspector, in the execution of this act,
their duty. or of any power and authority hereby vested in him, or shall forcibly
rescue, or cause to be rescued, any property, articles, or objects, after the
same shall have been seized by him, or shall attempt or endeavor so to
do, the person so offending shall, upon conviction thereof, for every such
offence, forfeit and pay the sum of five hundred dollars, or double the
value of property so rescued, or be imprisoned for a term not exceeding
two years, at the discretion of the court: Provided, That if any such
officer shall divulge to any party, or make known in any manner other
than is provided in this act, the operations, style of work, or apparatus
of any manufacturer or producer visited by him in the discharge of
official duties, he shall be subject to the penalties prescribed in section
Post, p. 471. thirty-five [thirty-six] of this act.
Deputy collec- SEC. 39. And be it further enacted, That in case of the sickness or
tor may act as temporary disability of a collector to discharge such of his duties as can-
c&lector when, not under existing laws be discharged by a deputy, they may be devolved
by him upon one of his deputies; and for the official acts and defaults of
such deputy the collector and his sureties shall be held responsible to the
United States.
If collector SEC. 40. And be it further enacted, That in case a collector shall die,
dies, &c., depu- resign, or be removed, the deputies of such collector shall continue to act
ties to act. until his successor is appointed; and the deputy of such collector longest
in service at the time immediately preceding shall, until a successor shall
be appointed, discharge all the duties of said collector; and for the official
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 239

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 col-
lectors, appointed on the same day, the one residing nearest the residence
of the collector at the time of his death, resignation, or removal, shall dis-
charge the said duties until the appointment of a successor. And any p. 471.]
bond or security taken from a deputy by such collector, pursuant to this
act, shall be available to his legal representatives and sureties to indem-
nify them for loss or damage accruing from any act of the deputy so con-
tinuing or succeeding to the duties of such collector.
SEC. 41. And be it further enacted, That it shall be the duty of the Collectors to
collectors aforesaid, or their deputies, in their respective districts, and eollect dutfies an
they are hereby authorized, to collect all the duties and taxes imposed ures.
by this act, however the same may be designated, and to prosecute for the
recovery of any sum or sums which may be forfeited by virtue of this
act; and all fines, penalties, and forfeitures which may be incurred or im-
posed by virtue of this act shall be sued for and recovered, in the name
of the United States, in any proper form of action, or by any appropriate
form of proceeding, qui tam, or otherwise, 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 com-
petent jurisdiction; and where not otherwise and differently provided for,
one moiety thereof shall be to the use of the United States, and the other
moiety thereof to the use of the person, to be ascertained by the judgment
of the court, who shall first inform of the cause, matter, or thing whereby
any such fine, penalty, or forfeiture was incurred: Provided, That in case
of any suit brought upon information received from any person, other than
a collector, deputy collector, assessor, assistant assessor, or inspector, of
internal revenue, the United States shall not be subject to any costs of United States
suit, nor shall the fees of any attorney or counsel employed by any such not liable for cer-
officer be allowed in the settlement of his account unless the employment
of such attorney or counsel shall be authorized by the commissioner of
internal revenue, either express or by general regulations.
SEC. 42. And be it further enacted, That if any person, in any case, False swearing
matter, hearing, or other proceeding in which an oath or affirmation shall under this act to
be required to be taken or administered under and by virtue of this act, be perjury, and
shall, upon the taking of such oath or affirmation, knowingly and wilfully so punshed.
swear or affirm falsely, every person so offending shall be deemed guilty
of perjury, and shall, on conviction thereof, be subject to the like punish-
ment and penalties now provided by the laws of the United States for the
crime of perjury.
SEC. 43. And be it further enacted, That separate accounts shall be Separate ac-
kept at the treasury of all moneys received from internal duties or taxes counts to be kept
..1... of duties received
in each of the respective states, territories, and collection districts; and from each state,
that separate accounts shall be kept of the amount of each species of duty &c.
or 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 as compen-
sation and for allowances to the collectors and deputy collectors, assessors
and assistant assessors, inspectors, and other officers employed in each of
the respective states, territories, and collection districts, an abstract in
tabular form of which accounts it shall be the duty of the Secretary of the Abstract for
Treasury, annually, in the month of December, to lay before congress. congress.
SEC. 44. And be it further enacted, That the commissioner of internal Commissioner
revenue, subject to regulations prescribed by the Secretary of the Treas- uousremit
· may assess-erro-
ury, shall be, and is hereby, authorized, on appeal to him made, to remit, ments and fines,
refund, and pay back all duties erroneously or illegally assessed or col- compromise
lected, and all duties that shall appear to be unjustly assessed or excessive suits, &c.
in amount, or in any manner wrongfully collected, and also repay to col-
lectors or deputy collectors the full amount of such sums of money as
shall or may be recovered against them or any of them them in any court,
240 CONGRESS. SESS.. I. CH. 173. 1864.
THIRTY-EIGHTH
costs and
for any internal duties or licenses collected by them, with the
assessors,
expenses of suit, and all damages and costs recovered against
collectors, deputy collectors, and inspectors, in any suit
assistant assessors,
which shall be brought against them or any of them by reason of anything
official duties,
that shall or may be done in the due perfbrmance of their
and all others relating to internal revenue.
and also compromise such suits
costs, for-
And all judgments and moneys recovered or received for taxes,
duties are
feitures, and.penalties shall be paid to the collector as internal is
required to be paid; and all sums of money which the commissioner
to pay by virtue of this section shall be paid by drafts drawn
authorized
on collectors of internal revenue.
SEC. 45. And be it further enacted, That in all cases of distraint and
Bill of sale of of taxes, duties, or licenses, as
chattels sold by sale of goods or chattels for non-payment
distraint, &c., to goods or chattels given by the officer
be evidence of provided for, the bill of sale of such thereof, shall be prima facie evidence
what. making such sale, to the purchaser
of
of the right of the officer to make such sale, and conclusive evidence
the regularity of his proceedings in selling the same.
any cause, at any time
Proceedings in SEC. 46. And be it further enacted, That if, for States cannot be
states where laws after this act goes into operation, the laws of the United
be executed in a state or territory of the United States, or any part thereof,
cannot now
execu. or within the District of Columbia, it shall be the duty of the President,
of this
and he is hereby authorized, to proceed to execute the provisions Dis-
the limits of such state or territory, or part thereof, or
act within
the authority of the United States therein
trict of Columbia, so soon as
in such
shall be reestablished, and to collect the taxes, duties, and licenses, so far
under the regulations prescribed in this act,
states and territories
levy shall
as applicable; and where not applicable, the assessment and
and the time and manner of collection regulated, by the instruc-
be made, the
of internal revenue, under
tions and directions of the commissioner
direction of the Secretary of the Treasury.
be
SEC. 47. And be it further enacted, That the officers who may or
appointed under this act, except within those districts within any state
for by
territory which have been or may be otherwise especially provided
hereby are, authorized, in all cases where the payment
Officers under law, shall be, and to perform all the
this act to collect of such tax shall not have been assumed by the state,
reta duties relating to or regarding the assessment and collection of any direct
tax imposed, or which may be imposed by law.
Certain goods, SEC. 48. And be it further enacted, That all goods, wares, merchandise,
provisions of law,
&c., designed to articles or objects on which duties are imposed by the
custody, or within the control, of
fraud of the rev- which shall be found in the possession or of being sold or removed by such
enue, to be for- any person or persons, for the purpose
feited, &c. internal revenue laws, or with design to
person or persons in fraud of the
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,
shall be
had, or held for the purpose or design aforesaid, and the same
to the United States; and also all articles of raw materials found
forfeited the
in the possession of any person or persons intending to manufacture
with
same for the purpose of being sold by them in fraud of said laws, or
design to evade the payment of said duties, and also all tools, implements,
instruments, and personal property whatsoever, in the place or building,
are
or within any yard or enclosure where such articles on which duties
imposed, as aforesaid, and intended to be used by them in the fraudulent
by
manufacture of such raw materials, shall be found, may also be seized
or deputy collector, as aforesaid; and the same shall be for-
any collector
forfeiture shall
Forfeiture, how feited as aforesaid; and the proceedings to enforce said
enforced. be in the nature of a proceeding in rem in the circuit or district court of
any
the United States for the district where such seizure is made, or in
in
other court of competent jurisdiction. And any person who shall have
or possession any such goods, wares, merchandise, articles or
his custody
 SEss. I. CH. 173. 1864. 241
THIRTY-EIGHTH CONGRESS.

objects subject to duty as aforesaid, for the purpose of selling the same Penalty on
with the design of avoiding payment of the duties imposed thereon, shall person having
be liable to a penalty of five hundred dollars, or not less than double the custody, &c.
amount of duties fraudulently attempted to be evaded, to be recovered in
any court of competent jurisdiction; and the goods, wares, merchandise,
articles or objects which sJhall be so seized by any collector or deputy
collector, may, at the option of the collector, during the pendency of such
proceedings, be delivered to the marshal of said district, and remain in his
care and custody and -under his control until final judgment in such pro-
ceeding shall be rendered: Provided,however, That when the property
so seized may be liable to perish or become greatly reduced in value by Perishable
keeping, or when it cannot be kept without great expense, the owner articles.
thereof, the collector, or the marshal of the district, may apply to the as-
sessor of the district to examine said property; and if, in the opinion of
said assessor, it shall be necessary that the said property should be sold
to prevent such waste or expense, he shall appraise the same; and the
owner thereupon shall have said property returned to him upon giving
bond in such form as may be prescribed by the commissioner of internal
revenue, and in an amount equal to the appraised value, with such sure-
ties as the said assessor shall deem good and sufficient, to abide the final
order, decree, or judgment of the court having cognizance of the case,
and to pay the amount of said appraised value to the collector, marshal,
or otherwise, as he may be ordered and directed by the court, whicl bond
shall be filed by said assessor with the commissioner of internal revenue.
But if said owner shall neglect or refuse to give said bond, the assessor
shall issue to the collector or marshal aforesaid an order to sell the same;
and the said collector or marshal shall thereupon advertise and sell the
said property at public auction in the same manner as goods may be sold
on final execution in said district; and the proceeds of the sale, after de-
ducting the reasonable costs of the seizure and sale, shall be paid to the
court aforesaid, to abide its final order, decree, or judgment.
SEC. 49. And be it further enacted, That all the provisions hereinafter Subsequent
made for the delivery of returns, lists, statements, and valuations, and for provisions of this
additions to the duty in case of false or fraudulent lists or returns, or in case what.
of undervaluation or understatement on lists or returns, or in case of
refusal or neglect to deliver lists or returns, and for the imposition of fines,
penalties, and forfeitures, shall be held and taken to apply to all persons,
associations, corporations, or companies liable to pay duty or tax; and any
additions to duties, fines, penalties, or forfeitures hereinafter imposed for
failure to perform any duty required to be performed, shall be held and
taken to be additional to those hereinbefore provided.
SEC. 50. And be it further enacted, That the provisions of the act enti- Act of 1833, ch.
tled " An act further to provide for the collection of duties on imports," 57 to embrace
approved March second, one thousand eight hundred and thirty-three, now Vol. iv. p. 632.
in force, shall be taken and deemed as extending to and embracing all
cases arising under the laws for the collection of internal duties, stamp
duties, licenses, or taxes, which have been, or may be hereafter, enacted;
and all persons duly authorized to assess, receive, or collect such duties
or taxes under such laws are hereby declared to be, and to have been, Revenue
revenue officers within the true intent and meaning of the said act, and officers.
entitled to all the exemptions, immunities, benefits, rights, and privileges
therein enumerated or conferred.
SEC. 51. And be it further enacted, That the provisions of the sixteenth Actof1846, ch.
section of the act approved August sixth, eighteen hundred and forty-six, 90, § 16, to apply
entitled "An act to provide for the better organization of the treasury, public moneysin
and for the collection, safe-keeping, transfer, and disbursement of the pub- under this act.
lie revenue," are hereby applied to, and shall be constrded to include, all Vol. ix. p63'
officers of the internal revenue, charged with the safe-keeping, transfer, or
disbursement of the public moneys arising therefrom, and to all other per-
VOL. XIII. PUB.- 21
242 THIRTY-EIGHTH CONGRESS. SESS. I. Co. 173. 1864.

sons having actual charge, custody, or control of moneys or accounts arising

from the administration of the internal revenue.
Assessors, &c., SEC. 52. [And be it further enacted,] That all assessors and their as-
mav administer sistants, all collectors and their deputies, and all inspectors, are hereby
oaths, &c. authorized to administer oaths and take evidence touching any part of the
Post, 471. administration of this law with which they are respectively charged, and
where such oaths and evidence are by law authorized to be taken; and
any perjury therein shall be punished in the like manner, and to the same
degree, as in the case of perjury committed in proceedings in the courts
of the United States.

Spirits, ale, SPIRITS, ALE, BEER, AND PORTER.

bees and porter.
Post, p. 471 SEC. 53. And be it further enacted, That any person required by law
to be licensed as a distiller, shall, in addition to what is required by other
Applicant for provisions of law, make an application therefor to the .assessor of the dis-
to give bond. trict, and before the same is issued the person so applying shall give bond
to the United States, in such sum as shall be required by the collector,
Conditions of and with one or more sureties, to be approved by said collector, conditioned
bond. that in case any additional still or stills, or other implements to be used as
aforesaid, shall be erected by him, his agent or superintendent, he will,
before using, or causing, or permitting the same to be used, report in
writing to the said assessor the capacity thereof, and information from
time to time of any change in the form, capacity, ownership, agency, or
superintendence, 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; and said book shall
be open at all times during the day (Sundays excepted) to the inspection
of the said assessor, assistant assessor, collector, deputy collector, or inspec-
tor, who may make any memorandums or transcripts therefrom ; and also
that he will render to the said assessor or assistant assessor, on the first,
eleventh, and twenty-first days of each and every month, or within five
days thereafter, during the continuance of said license, an exact account
in writing, of the number of gallons of spirits distilled, and also of the
number of gallons placed in warehouse and the number sold or removed
for consumption or sale by him, his agent or superintendent, and the
proof thereof, and also of the quantities of grain or other vegetable pro-
ductions, or other substances, put into the mash-tub, or otherwise used
by him, his agent or superintendent, for the purpose of pr6ducing 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 law; 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, or his deputy, the duties which by law
are imposed on the spirits so distilled. And the said bond may be
renewed or changed from time to time, in regard to the amount and
sureties thereof, according to the discretion of the collector.
Application to SEC. 54. And be it further enacted, That the application in writing
state what. made by any person for a license for distilling as aforesaid, shall state
the place of distilling, the number and capacity of the still or stills,
Post p. 471. boiler or boilers, and the name of the person, firm, company, or corpora-
tion using the same; and any person making a false statement in either
 THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864. 243

of the said particulars shall forfeit and pay the sum of one hundred Penalty for
dollars, to be recovered with costs of suit. false statement.
SEC. 55. And be it further enacted, That in addition to the duties pay- Duties on spir-
able for licenses herein provided, there shall be levied, collected, and paid itsin addition to
on all spirits that may be distilled and sold, or distilled and removed for
consumption or sale, of first proof, on and after the first day of July, [February
eighteen hundred and sixty-four, and prior to the first day of February, changed to Jan-
eighteen hundred and sixty-five, a duty of one dollar and fifty cents on ua r Post, p.
each and every gallon; and on and after February first, eighteen hundred 420.]
and sixty-five, a duty of two dollars on each and every gallon. And all
spirits which may be in the possession of the distiller, or in public store or . Spirits in store,
bonded warehouse, on either the first day of July or February aforesaid, &c.
no duty having been paid thereon, shall be held and treated as if distilled
on those days respectively, and said duty shall be paid by the owner,
agent, or superintendent of the still or other vessel in which the said
spirits shall have been distilled, within five days after the time of render-
ing the accounts of spirits so chargeable with duty, required to be ren-
dered by law. And the said duties shall be a lien on the distillery used Duties to be a
for distilling the same, with the stills, vessels, fixtures, and tools therein, lien.
and on the lot or tract of land whereon the said distillery is situated, until Post, p. 472.
the said duty shall be paid: Provided, That the duty on all spirits shall Provisos.
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 first Post, p. 472.
proof: Provided,further, That any person who shall distil spirits and use
the same in the manufacture of any other article, without having taken
out a license and paid such duties as are prescribed by law in relation
thereto, shall, in addition to all other penalties and forfeitures, be liable to
pay one hundred per centurn additional duties thereon.
SEC. 56. And be it further enacted, That the term first proof used in "First proof"
this act and in the laws of the United States shall be construed, and is to mean what.
hereby declared to mean, that proof of a liquor which corresponds to fifty
degrees of Tralle's centesimal hydrometer, adopted by regulation of the
Treasury Department, of August twelfth, eighteen hundred and fifty, at
the temperature of sixty degrees Fahrenheit's thermometer. And in
levying duties on liquors above and below proof, the table contained in
the manual for inspectors of spirits, prepared by Professor McCulloch,
under the superintendency of Professor Bache, and adopted by the Treas-
ury 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, until otherwise ordered by the Secretary of the
Treasury, who is hereby authorized to adopt such hydrometers and pre- [Gallon to be
scribe such rules and regulations as he may deem necessary to insure a what. Post, p.
uniform systemn of inspection and gauging of spirits subject to duties 472.]
throughout the United States.
SEC. 57. And be it further enacted, That every person who shall be Distillers, &c.,
the owner of any still, boiler, or other vessel, used, or intended to be used, tokeetsp
extpr
fbr the purpose of distilling spirituous liquors, as hereinbefore provided, its, &c., distilled,
or who shall have such still, boiler, or other vessel under his superintend- &c.
ence, either as agent for the owner or on his own account; and every
person who shall use any still, boiler, or other vessel, as aforesaid, either
as owner, agent, or otherwise, shall, from day to day, make true and exact
entry, or cause to be entered in a book to be kept for that purpose, the
number of gallons of spirits distilled, and also the number of gallons
placed in warehouse, and also the number sold, or removed for consump-
tion or sale, and the proof thereof; which book shall always be open in
the daytime, (Sundays excepted,) for the inspection of the said assessor,
assistant assessor, collector, deputy collector, pr inspector, who may take
any minutes, memorandums, or transcripts thereof; and shall render to
said assessor or assistant assessor, on the first, eleventh, and twenty-first
244 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

Distillers to days of each and every month in each year, or within five days there-
render accounts
three times a after, an account in duplicate, taken from his books, of the number of
mont. gallons of spirits distilled, and also the number of gallons sold, or removed
for consumption or sale, and the proof thereof, not before accounted for;
and shall also keep a book, or books, in a form to be prescribed by the
commissioner of internal revenue, and to be open at all seasonable hours
for inspection by the assessor, assistant assessor, collector, deputy collector,
or inspector of the district, wherein shall 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, or cause to be verified, the said
entries, reports, books, and accounts, by oath or affirmation, to be taken
before the assessor or assistant assessor, or other competent officer, accord-
ing to the form required by law, and shall immediately forward to the
collector of the district one of the said duplicate accounts, duly verified, as
aforesaid; and shall also pay to the collector the duties on the spirits so
distilled and sold, or removed for consumption or sale, and in said accounts
mentioned at the time of rendering the duplicate account thereof: Pro-
Proviso. vided, That distillers who distil or manufacture less than one hundred and
fifty barrels of spirits per year may make returns and pay duties on the
first day of each and. every month in lieu of the first, eleventh, and twenty-
first days of the month, and furnish bonds correspondingly, anything to the
grandy from contrary notwithstanding: And provided, further, That brandy distilled
Post, p. 472. from grapes shall pay a tax of twenty-five cents per gallon.
Inspectors of SEC. 58. And be it further enacted, That there shall be appointed by
spirits, coal-oil, the Secretary of the Treasury, in every collection district where the same
tobacco, &c.
&c.
tobacco may be necessary, one or more inspectors of spirits, refined coal-oil or
other oil, tobacco, cigars, and other articles, who shall take an oath faith-
fully to perform 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 and prescribed by said commissioner, to be paid by the
owner or manufacturer of the articles inspected, gauged, or proved. And
any manufacturer of spirits, refined coal-oil, or other oil, tobacco, cigars,
or other articles which may by law be required to be inspected, who shall
refuse to admit an inspector upon his premises, so far as it may be neces-
sary for the performance of his duties, or who shall obstruct an inspector
Penalty for in the performance of his duties, shall forfeit the sum of one hundred dol-
obstructing. lars, to be recovered in the manner provided fbr other penalties imposed
by this act.
Spirits dis- SEC. 59. And be it further enacted, That all spirits, distilled as afore-
tilled to be said by any person licensed as aforesaid, shall, before the same are used,
gaiuged and or removed for any purpose, be inspected, gauged, and proved by some
inspector appointed for the performance of such duties, who shall mark
upon the cask or other package containing such spirits, in a manner to be
prescribed by said commissioner, the quantity and proof of the contents
of such cask or package, with the date of inspection and the name of the
inspector, and shall make a return of all spirits so inspected, and the
name of the distiller, to the collector, and a duplicate thereof to the as-
sessor of the district; and the duty imposed by law shall be paid on all
Post, p. 472. spirits so inspected and not removed forthwith to a bonded warehouse.
Penalty for And any person who shall attempt fraudulently to evade the payment of
changing marks duties upon any spirits distilled as aforesaid, by changing in any manner the
fraudulently. mark upon any such cask or package, shall forfeit the sum of one hundred
dollars tbr each cask or package so altered or changed, to be recovered as
Post, p. 472. hereinbefore provided. And any such inspector who shall knowingly put
upon any such cask or package any false or fraudulent mark shall be
liable to the same penalty hereinbefore provided for each cask or package
so fraudulently marked. And any person who shall purchase or sell any
empty cask with the inspection marks thereon, or who shall fraudulently
 THIRTY-EIGHTH CONGRESS. SES. I. CH. 173. 1864. 245

use any cask or package so marked, for the purpose of selling any other
spirits than that so inspected, or for selling spirits of a quality or quan-
tity different from that so inspected, shall be subject to a like penalty for
each cask or package so purchased, sold, or used.
SEC. 60. And be it further enacted, That the owner or owners of any Owners of dis-
distillery or oil refinery, may provide, at his or their own expense, a tillerv &., may
provide ware-
warehouse, in conformity with such regulations as the Secretary of the hoise, &c.
Treasury may prescribe; and such warehouse, when approved by the
collector, is hereby declared a bonded waiehouse of the United States,
and shall be used only for storing distilled spirits or refined coal-oil, or
naphtha, and to be under the custody of the collector or his deputy. And
the duty on the spirits, coal-oil, or naphtha stored in such warehouse shall
be paid before it is removed from such warehouse, unless removed in pur-
suance of law.
SEC. 61. And be it further enacted, That all distilled spirits, and all Spirits, oil, &c.,
refined coal-oil and naphtha, upon which an excise duty is imposed by inspetion,
aftye r
law, may, after being inspected, gauged, proved, and marked by the in- moved without
spector according to the provisions of this act, be removed, without pay- payment of duty.
ment of the duty, under such rules and regulations, and upon the execu-
tion of such transportation bonds or other security as the Secretary of Post, p. 472.
the Treasury may prescribe. The said spirits, oil, or naphtha so removed
shall be transferred directly from the distillery or refinery to a bonded
warehouse, established in conformity with law and treasury regulations,
and may be transported from such warehouse to any one other bonded
warehouse used for the storage of distilled spirits, coal-oil, or naphtha.
And after the arrival of such distilled spirits, coal-oil, or naphtha, at the
bonded warehouses within the district of the assessor to which it has been
transferred, it shall be again inspected, and the duty shall be assessed and
paid on any deficiency or reduction of the number of proof gallons be-
yond such allowance for leakage as may be established by the regulations
of the commissioner of internal revenue, received at the warehouse,
from the number of proof gallons as stated in the bond given at the place
of shipment. And any distilled spirits, coal-oil, or naphtha in the public
warehouses shall be subject to the same rules and regulations, and be
chargeable with the same costs and expenses in all respects to which im-
ported goods deposited in public store or bonded warehouse may be sub-
ject; and shall be in charge of a proper officer, to be designated by the
Secretary of the Treasury, who, with the owner and proprietor of the
warehouse, shall have the joint custody of all the distilled spirits, oil, or
naphtha so stored in said warehouse, which shall be at the risk of the
owner of the said spirits, oil, or naphtha. And all labor on the same
shall be performed by the owner or proprietor of the warehouse, under
the supervision of the officer in charge of the same, and at the expense
of said owner or proprietor of the warehouse. And no drawback shall Drawback.
in any case be allowed on any distilled spirits, coal-oil, or naphtha, upon Post, p. 472.
which an excise duty shall have been paid, either before or after it shall
have been placed in a bonded warehouse: Provided, That any distilled Spirits, &c.
spirits, coal-oil, or naphtha may be withdrawn from the bonded warehouse may be with-
after payment, to the collector of internal revenue for the district in which
the warehouse is situated, of the duty imposed by law, or may be removed
without payment of the duty for the purpose of being exported, or for the
purpose of being redistilled for export, after the quantity and proof of Post, p. 472.
the spirits, oil, or naphtha to be removed has been ascertained and in-
spected according to the provisions of law, under such rules and regula-
tions and the execution of such bond or other security as the Secretary
of the Treasury may prescribe. And any spirits, oil, or naphtha so
removed for distillation shall be returned to the warehouse and shall be
again inspected, and the duty shall be paid to the said collector on any
deficiency or reduction beyond the allowance for loss by redistillation
21*
246 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

established by the commissioner of internal revenue, in the number of

proof gallons received at the warehouse for the purpose of being exported,
as aforesaid. And nothing in this section shall be construed to prevent
the manufacture for exportation, without payment of duty, of medicines,
preparations, compositions, perfumery, cosmetics, cordials, and other liq-
uors manufactured wholly or in part of domestic spirits, as provided for in
this act.
Entries in dis- SEC. 62. And be it further enacted, That the entries required to be
tillers' books to
be verified by made in the books of the distiller, as aforesaid, shall, on the first, eleventh,
oath. and twenty-first days of each and every month, or within five days there-
after, be verified by oath or affirmation 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 assessor, or assistant assessor,
or officer administering the same, and shall be, in substance, as follows:
"I do swear (or affirm) that the foregoing entries were made by me on
the respective days specified, and that they state, according to the best of
my knowledge and belief, the whole quantity of spirituous liquors dis-
tilled and sold, or removed for consumption or sale, at the distillery owned
by - - , in the county of - , amounting to - gallons, accord-
ing to proof prescribed by the laws of the United States."
Oath where SEC. 63. And be it further enacted, That the owner, agent, or superin-
entries are not tendent aforesaid, shall, in case the original entries required to be made
personally made. in his books by this act shall not have been made by himself, subjoin to
the oath or affirmation of the person by whom they were made the fol-
lowing oath or affirmation, to be taken as aforesaid: "I do swear (or
affirm) that, to the best of my knowledge and belief, the foregoing entries
are just and true, and that I have taken all the means in my power to
make them so."
SEC. 64. And be it further enacted, That there shall be paid on all
Duty on beer, beer, lager beer, ale, porter, and other similar fermented liquors, by what-
ale, and porter, ever 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; which duty shall be paid by the owner, agent, or superin-
tendent of the brewery or premises in which such fermented liquors shall
be made, and shall be paid at the time of rendering the accounts of such
fermented liquors so chargeable with duty, as hereinafter required: Pro-
Fractional parts vided, That fractional parts of a barrel shall be halves, thirds, quarters,
of a barrel. sixths, eighths, and sixteenths; and any fractional part containing less
than one sixteenth shall be accounted one sixteenth; more than one six-
teenth, and not more than one eighth, shall be accounted one eighth;
more than one eighth, and not more than one sixth, shall be accounted
one sixth; more than one sixth, and not more than one quarter, shall be
accounted one quarter; more than one quarter, and not more than one
third, shall be accounted one third; more than one third, and not more
than one half, shall be accounted one half; more than one half shall be
Proviso. accounted one barrel: Provided,further, That beer, lager beer, ale, por-
ter, and other fermented liquors in bottles, shall be assessed, according to
the quantity contained therein, at the rate of one dollar for thirty-one
gallons, when the duty has not been previously paid on the liquors con-
tained therein.
Owners of SEC. 65. And be it further enacted, That every person owning or oecu-
breweries
baeentries to in pying any brewery or premises used or intended to be used for the pur-
make entries in an b . or
books. pose of brewing or making such fermented liquors, or who shall have such
premises under his control or superintendence as agent for the owner or
occupant, or shall have in his possession or custody any vessel or vessels
intended to be used on said premises in the manufacture of beer, lager
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 247

beer, ale, porter, or other similar fermented liquors, either as owner,

agent, or otherwise, shall, from day to day, enter, or cause to be en-
tered, in a book to be kept by him for that purpose, and which shall
be open at all times, (except Sundays,) between the rising and setting
of the sun, for the inspection of said assessor, assistant assessor, collector,
deputy collector, or inspector, who may take any minutes or memoran-
dums or transcripts thereof, the quantity, packages, or number of bar-
rels and fractional parts of barrels of fermented liquors made, and also
the quantity sold, or removed for consumption or sale, keeping separate
account of the several kinds and descriptions; and shall render to said Owners of
assessor or assistant assessor, on the first day of each month in each year, breeries to
or within ten days thereafter, a general account in writing, taken from his counts monthly.
books, of the quantity or number of barrels and fractional parts of bar-
rels of each kind of fermented liquors made, and also of the quantity
sold, or removed for consumption or sale, for one month preceding said
day; and shall verify, or cause to be verified, the said entries, reports,
books, and general accounts, and the facts therein set forth, on oath or
affirmation, to be taken before the assessor or assistant assessor, or other
competent officer, according to the form required by law; and shall imme-
diately forward to the collector of the district one of the said duplicate
accounts, duly certified by the assessor or assistant assessor, and shall also
pay to the said collector the duties which are imposed by law on the liq- and pay duties
uor made and sold, or removed for consumption or sale, and in the said monthly.
accounts mentioned, at the time of rendering the duplicate account thereof
as aforesaid. But where the manufacturer of any beer, lager beer, or
ale, manufactures the same in one collection district, and owns or occupies If manufactory
a depot or warehouse for the storage and sale of such beer, lager beer, or and i nwarehouse
one districtin
ale in another collection district, he may, instead of paying to the collector another.
of the district where the same was manufactured the duties chargeable
thereon, present to such assessor or assistant assessor an invoice of the
quantity or number of barrels about to be removed for the purpose of
storage and sale, specifying in such invoice the depot or warehouse in
which he intends to place such beer, lager beer, or ale; and thereupon
such assessor or assistant assessor shall indorse on such invoice his per-
mission for such removal, and the assessor or assistant assessor shall, at
the same time, transmit to the collector of the district in which such depot
or warehouse is situated a duplicate of such invoice; and thereafter the
manufacturer of the beer, lager beer, or ale so removed shall render the
same account, and pay the same duties, and be subject to the same liabili-
ties and penalties as if the beer, lager beer, or ale had been manufactured
in the district to which the same has been removed. 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.
SEC. 66. And be it further enacted, That the entries made in the Entries to be
books required to be kept by the foregoing section shall, on said first day verified by oath.
of each and every month, or within ten days thereafter, be verified
by the oath or affirmation 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 assessor or assistant assessor, or other compe-
tent officer administering the same, and shall be, in substance, as follows:
"I do swear (or affirm) that the foregoing entries were made by me on the
respective days specified, and that they state, according to the best of my
knowledge and belief, the whole quantity of fermented liquors either
brewed, or brewed and sold at the brewery owned by -- - , in
the county of - , amounting to - barrels."
SEC. 67. 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 in entris are notd
his books shall not have been made by himself, subjoin to the oath or
affirmation the following oath or affirmation, to be taken as aforesaid: " I
248 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

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."
Penalty for re- SEC. 68. And be it further enacted, That the owner, agent, or superin-
fusal or neglect tendent of any vessel or vessels used in making fermented liquors, or of
to make entries
and reports. 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 things by
law required to be done as aforesaid, shall forfeit for every such neglect or
refusal all the liquors and spirits made by or for him, and all the vessels
used in making the same, and the stills, boilers, and other vessels used in
distillation, together with the sum of five hundred dollars, to be recovered
Post, p. 472. with costs of suits; which said liquors or spirits, with the vessels contain-
ing the same, with all the vessels used in making the same, may be seized
by any collector or deputy collector of internal duties, and held by him
Provisos. 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 shall
have come to the knowledge of the collector or deputy collector, and that
Post, p. 472. proceedings to enforce said forfeiture shall have [been] commenced by such
collector within twenty days after the seizure thereof. And the proceed-
ings to enforce said forfeiture of said property shall be in the 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 com-
petent jurisdiction.
Ten per cent. SEC. 69. And be it further enacted, That in all cases in which the du-
to be added when ties aforesaid, payable on spirits distilled and sold, or removed for consump-
duties are not
paid in time, &c. tion or sale, or beer, lager beer, ale, porter, and other similar fermented
liquors, shall not be paid at the time of rendering the account of the same,
or at the time when they shall have become payable, as herein required,
to the collector or deputy collector of the district, the person or persons
chargeable therewith shall pay, in addition, ten per centum on the amount
thereof; and, until such duties, with such addition, shall be paid, they
Duties until shall be and remain a lien upon the distillery where such liquors have been
paid, to be a lien, distilled, and upon the brewery where such liquors have been brewed, and
upon the stills, boilers, vats, and all other implements thereto belonging, and
upon the lot or tract of land whereon the distillery or brewery is situate,
until the same shall have been paid. And in case of refusal or neglect
to pay said duties, with the addition, within ten days after the same shall
have become payable, the amount thereof may be recovered by distraint
and sale of the goods, chattels, and effects of the delinquent.
SEC. 70. And be it further enacted, That every person licensed as
Penalty for not aforesaid to distil spirits, or licensed as a brewer, who shall neglect or
furnishing ac- refuse to furnish the account and duplicate thereof, as hereinbefore pro-
count, &c. vided, or who shall refuse to permit the said assessor, assistant assessor,
collector or deputy collector, or inspector to examine the books in the man-
ner provided for, when requested, shall, for every such refusal or neglect,
forfeit the sum of three hundred dollars.
Licenses. LICENSES.

Certain persons SEC. 71. And be it further enacted, That no person, firm, company, or
not to engage in corporation shall be engaged in, prosecute, or carry on any trade, business,
lienseed. or profession, hereinafter mentioned and described, until he or they shall
have obtained a license therefor in the manner hereinafter provided.
Persons, &c., SEC. 72. And be it further enacted, That every person, firm, company,
toregisternames, or corporation required by this act to obtain a license to engage in any
&c., with assess-
ors., trade, business, or profession, for which a license is required by law, shall
register with the assistant assessor of the assessment district, in which he
shall design to carry on such trade, business, or profession, first, his or their
name or style, and in case of a firm or company, the names of the several
 THIRTY-EIGHTH CONGRESS. SESS. L CH. 173. 1864. 249

persons constituting such firm or company, and their places of residence; Names to be
second, the trade, business, or profession for which a license is desired; registeed for
third, the place where such trade, business, or profession is to be carried
on; fourth, if a rectifier, the number of barrels he designs to rectify; if
a peddler, whether he designs to travel on foot, or with one, two, or more
horses; if an innkeeper, the yearly rental value of the house and prop-
erty to be occupied for said purpose; 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 collector of the
district the amount as hereinafter provided, such collector or deputy col-
lector shall make out and deliver a license for such trade, business, or
profession.
SEC. 73. And be it further enacted, That if any person or persons Penalty for
shall exercise or carry on any trade, business, or profession, or do any act carrying on trade
hereinafter mentioned, for the exercising, carrying on, or doing of which
trade, business, or profession, a license is required by this act, without
taking out such license as in that behalf required, he, she, or they shall,
for every such offence, besides being liable to the payment of the tax, be
subject to imprisonment for a term not exceeding two years, or a fine not
exceeding five hundred dollars, or both, one moiety of such fine to the use
of the United States, the other moiety to the use of the person who shall
first give information of the fact whereby said forfeiture was incurred.
SEC. 74. And be it further enacted, That in every license to be taken License to
out under.or by authority of this act, shall be contained and set forth the state what;
purpose, trade, business, or profession for which such license is granted,
and the name and place of abode of the person or persons taking out the
same; if for a rectifier, the quantity of spirits authorized to be rectified;
if by a peddler, whether authorized to travel on foot, or with or [one,] or Post, p. 472.
two, or more horses, the time for which such license is to run, and the date
or time of granting such license, and (except in the case of auctioneers
and peddlers) the place at which the trade, business, or profession for
which such license is granted shall be carried on: Provided,That a license
granted under this act shall not authorize the person or persons, (except to authorize
lawyers, physicians, surgeons, dentists, cattle brokers, horse-dealers, and what;
auctioneers,) or firm, company, or corporation mentioned therein, to exer-
cise or carry on the trade, business, or profession specified in such license
in any other place than that mentioned therein, or otherwise provided;
but nothing herein contained shall prohibit the storage of goods, wares, or
merchandise in other places than the place of business, nor the sale by
manufacturers or producers of their own goods, wares, and merchandise,
at the place of production or manufacture, or at their principal office or
place of business, provided no goods, wares, and merchandise shall be kept
for sale at such office. And every person exercising or carrying on any
trade, business, or profession, or doing- any act for which a license is re-
quired, shall, on demand of any officer of internal revenue, pioduce such
license, and unless he shall do so, may be taken and deemed to have no
license. And in case any peddler shall refuse to produce his or her license
when demanded by any officer of internal revenue, said officer may seize
the horse, wagon, and contents, or pack, bundle, or basket of any person so
refusing, ahd hold the same until the license is produced. And all licenses Post, p. 472.
granted after the first day of May in any year shall continue in force until to continue in
the first day of May next succeeding, and shall be issued upon the payment force how long.
of a ratable proportion of the whole amount of duty imposed for such
license; and each license so granted shall be dated on the first day of the
month in which the liability therefor accrued.
SEC. 75. And be it further enacted, That upon the death of any person
or persons licensed under or by virtue of this act, or upon the removal of Upon death
any person or persons from the house or premises at which the trade, or removal of
250 THIRTY-EIGHTH CONGRESS. SES. I. CH. 173. 1864.

persons licensed, business, or profession mentioned in such license, was authorized, it may
what may be and shall be lawful for the collector to authorize, by indorsement on
done
. such license, or otherwise, as the commissioner of internal revenue shall
direct, the person or persons so removing, as aforesaid, to any other
place, to carry on, the trade, business, or profession specified in such
license, at the place to which such person may have removed, or the exec-
utors 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 manner to exercise or carry on the
same trade, business, or profession mentioned in such license, in or upon
the same house or premises at which said person or persons, as aforesaid,
deceased or removing as before mentioned, by virtue of such license be-
fore exercised or carried on such trade, business, or profession, for or dur
ing the residue of the term for which such license was originally granted,
without taking out any fresh license for the residue of such term, until
Proviso. the expiration thereof: Provided, always, That a fresh entry of the prem-
ises at which such trade, business, or profession shall continue to be ex-
ercised 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 afore-
said, shall be granted.
It personhas SEC. 76. And be it further enacted, That in every case where more
morethmenne than one of the pursuits, employments, or occupations, hereinafter de-
license must be scribed, shall be pursued or carried on in the same place by the same per-
taken for each, son at the same time, except as therein mentioned, license must be taken
Proviso. out for each according to the rates severally prescribed: Provided, That
in cities and towns having a less population than six thousand persons
according to the last preceding census, one license, if so applied for, may
embrace the business of land warrant brokers, claim agents, and real
estate agents, upon payment of the highest fee for licenses applicable to
either one of said pursuits.
Auctioneers not SEC. 77. And be it further enacted, That no auctioneer shall be author-
to sell goods at ized, by virtue of his license as such auctioneer, to employ any other
private sale.
p . person to act as auctioneer in his behalf, except in his own store or ware-
house, or in his presence, or by virtue of said license to sell any goods or
other property at private sale; and any auctioneer who shall sell any
goods or commodities, otherwise than by auction, without having taking
out a license for that purpose, shall be subject and liable to the penalty
imposed upon persons dealing in, or retailing, trading, or selling any such
goods or commodities without license, notwithstanding any license granted,
as aforesaid, for the purpose of exercising or carrying on the trade or
business of an auctioneer; and where such goods or commodities 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 busi-
ness of an auctioneer being duly licensed for that purpose, to sell such
goods or commodities for and on behalf of such person or persons in said
house or premises, without taking out a separate license for such sale.
Judicial sales, The provisions of this section shall not apply to judicial or executive
&c. officers making auction sales by virtue of any judgment or decree of any
court, nor public sales made by executors and administrators.
Licenses not to SEC. 78. And be it further enacted, That no license hereinbefore pro-
exempt from vided for shall, if granted, be held, or construed to exempt any person
open cryg
rade, business, or profession specified in said license from
laws. carrying on the trade, business, or profession specified in said license from
any penalty or punishment provided by the laws of any state for carry-
ing on such trade, business, or profession, within such state, or in any
manner to authorize the commencement or continuance of such trade,
business, or profession, contrary to the laws of such state, or in places
 THIRTY-EIGHTH CONGRESS. SESS. I. C. 178. 1864. 251

prohibited by municipal law; nor shall any such license be held or con-
strued to prevent or prohibit any state from placing a duty or tax for
state or other purposes on any trade, business, or profession, for which a
license is required by this act; no[r] shall any person carrying on any
trade, business, or profession, for which a license is required by this act, State laws not
be exempted from procuring such license, or from any penalty or punish- to exempt from
ment herein provided, by, or in consequence of, any state law eitherProcug
authorizing or prohibiting such trade, business, or profession.
SEC. 79. And be it further enacted, That there shall be paid annually Sums for
for each license granted, the sum herein stated, respectively. Any num- licenses.Post, p. 472.
her of persons, except lawyers, conveyancers, claim agents, physicians, Copartners to
surgeons, dentists, cattle brokers, horse-dealers, and peddlers, carrying on pay but one
such business in copartnership, may transact such business at the place license, except,
specified in their license, and not- otherwise, that is to say:-
One. Bankers, using or employing a capital not exceeding the sum of Bankers.
fifty thousand dollars, shall pay one hundred dollars for each license;
when using or employing a capital exceeding fifty thousand dollars, for
every additional thousand dollars in excess of fifty thousand dollars, two
dollars. Every person, firm, or company, and every incorporated or
other bank, having a place of business where credits are opened by the
deposit or collection of money or currency, subject to be paid or remitted
upon draft, check, or order, or where money is advanced or loaned on
stocks, bonds, bullion, bills of exchange, or promissory notes, or where
stocks, bonds, bullion, bills of exchange, or promissory notes are received
for discount or sale, shall be regarded a banker under this act: Provided,
That any savings-bank having no capital stock, and whose business is need Savings-banks
not have
confined to receiving deposits and loaning the same for the benefit of its license.
depositors, and which does no other business of banking, shall not be
liable to pay for a license as a banker.
Two. Wholesale dealers, whose annual sales do not exceed fifty thou- Wholesale
sand dollars, shall pay fifty dollars for each license; and if exceeding fifty dealers.
thousand dollars, for every additional thousand dollars in excess of fifty
thousand dollars, one dollar. Every person shall be regarded as a whole-
sale dealer under this act whose business it is to sell, or offer to sell, any
goods, wares, or merchandise of foreign or domestic production, not in-
cluding wines, spirits, or malt liquors, whose annual sales exceed twenty-
five thousand dollars. And the license required by any wholesale dealer
shall not be for a less amount than his sales for the previous year, unless
he has made or proposes to make some change in his business that will, in
the judgment of the assessor or assistant assessor, reduce the amount of
his annual sales; nor shall any license as a wholesale dealer allow any
such person to act as a commercial broker: Provided, That any license
understated may and shall be again assessed, and that no person holding
a license as a wholesale dealer in liquors shall be required to take an ad-
ditional license on account of the sale of other goods, wares, or merchan-
dise on the same premises.
Three. Retail dealers shall pay ten dollars for each license. Every Retail dealers.
person whose business or occupation it is to sell or offer for sale any
goods, wares, or merchandise of foreign or domestic production, not
including spirits, wines, ale, beer, or other malt liquors, and whose annual
sales exceed one thousand, and do not exceed twenty-five thousand dol-
lars, shall be regarded as a retail dealer under this act;
Four. Wholesale dealers in liquors, whose annual sales do not exceed Wholesale
fifty thousand dollars, shall pay fifty dollars for each license; and if ex- dealers inliquors.
ceeding fifty thousand dollars, for every additional one thousand dol-
lars in excess of fifty thousand dollars, one dollar. Every person who
shall sell, or offer for sale, any distilled spirits, fermented liquors, or
wines of any kind, in quantities of more than three gallons at one time
to the same purchaser, or whose annual sales, including sales of other
252 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

merchandise, shall exceed twenty-five thousand dollars, shall be re-

garded a wholesale dealer in liquors.
Retail dealers Five. Retail dealers in liquors shall pay twenty-five dollars for each
in liquors. license. Every person who shall sell or offer for sale foreign or
domestic spirits, wines, ale, beer, or other malt liquors in quantities of
three gallons or less, or whose annual sales, including all sales of other
merchandise, do not exceed twenty-five thousand dollars, shall be re-
garded as a retail dealer in liquors under this act. But nothing herein
contained shall authorize the sale of any spirits, wines, or malt liquors
to be drank on the premises.
Lottery-ticket Six. Lottery-ticket dealers shall pay one hundred dollars for each
dealers. license. Every person, association, firm, or corporation who shall
make, sell, or offer to sell lottery tickets, or fractional parts thereof, or
Post, p. 472. any token, certificate, or device representing, or intended to represent,
a lottery ticket, or any fractional part thereof, or any policy of num-
bers in any lottery, or shall manage any lottery or prepare schemes of
lotteries, or superintend the drawing of any lottery, shall be deemed a
lottery-ticket dealer under this act.
Horse-dealers. Seven. Horse-dealers shall pay for each license the sum of ten dol-
lars. Any person whose business it is to buy or sell horses or mules
Proviso. shall be regarded a horse-dealer under this act: Provided, That one
license having been paid, no additional license shall be required of any
horse-dealer who keeps a livery-stable, nor of any livery-stable keeper
who may also be a horse-dealer.
Livery-stable Eight. Livery-stable keepers shall pay ten dollars for each license.
keepers. Any person whose business it is to keep horses for hire, or to let, or to
keep, feed, or board horses for others, shall be regarded as a livery-stable
keeper under this act.
Brokers. Nine. Brokers shall pay fifty dollars for each license. Every person,
firm, or company, except such as hold a license as a banker, whose busi-
ness it is as a broker to negotiate purchases or sales of stocks, exchange,
bullion, coined money, bank notes, promissory notes, or other securities,
Post, p. 472. shall be regarded as a broker, under this act, and shall make oath or affir-
mation, according to the form to be prescribed by the commissioner of
internal revenue, that all their transactions are made for a commission:
Provided, That any person holding a license as a banker shall not be re-
quired to take out a license as a broker.
Pawnbrokers. Ten. Pawnbrokers, using or employing a capital of not exceeding fifty
thousand dollars, shall pay fifty dollars for each license, and when using
or employing a capital exceeding fifty thousand dollars, for every addi-
tional thousand dollars in excess of fifty thousand dollars, two dollars.
Every person whose business or occupation it is to take or receive, by
way of pledge, pawn, or exchange, any goods, wares, or merchan-
dise, or any kind of personal property whatever, for the repayment or
security of money lent thereon, shall be deemed a pawnbroker under this
act.
Land-warrant Eleven. Land-warrant brokers shall pay twenty-five dollars for each
brokers. license. Any person shall be regarded as a land-warrant broker within
the meaning of this act who makes a business of buying and selling land-
warrants, or of furnishing them to settlers or other persons.
Cattle brokers. Twelve. Cattle brokers, whose annual sales do not exceed ten thousand
dollars, shall pay for each license the sum of ten dollars; and if exceed-
ing the sum of ten thousand dollars, one dollar for each additional thou-
sand dollars. Any person whose business it is to buy, or sell, or deal in
cattle, hogs, or sheep, shall be considered as a cattle broker.
Produce bro- Thirteen. Produce brokers, whose annual sales do not exceed the sum
kers. of ten thousand dollars, shall pay ten dollars for each license. Every
person, other than one holding a license as a broker, wholesale or retail
dealer, whose occupation it is to buy or sell agricultural or farm products
 CONGRESS. SEss. I. CH.173. 1864. 253
THIRTY-EIGHTH

and whose annual sales do not exceed ten thousand dollars, shall be re-
garded as a produce broker under this act.
Fourteen. Commercial brokers shall pay twenty dollars for each license. Commercial
Any person or firm, whose business it is, as a broker, to negotiate sales or brokers.
purchases of goods, wares, produce, or merchandise, not otherwise pro-
vided for in this act, or seek orders therefor, in original or unbroken pack-
ages, or to negotiate freights and other business for the owners of vessels,
or for the shippers or consignors or consignees of freight carried by ves-
sels, shall be regarded a commercial broker under this act.
Fifteen. Custom-house brokers shall pay ten dollars for each license. Custom-house
Every person whose occupation it is, as the agent of others, to arrange brokers.
entries and other custom-house papers, or transact business at any port of
entry relating to the importation or exportation of goods, wares, or mer-
chandise, shall be regarded a custom-house broker under this act.
Sixteen. Distillers shall pay fifty dollars for each license. Every per- Distillers.
son, firm, or corporation who distils or manufactures spirits for sale shall
be deemed a distiller under this act: Provided, That any person, firm, or
corporation, 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 pharma-
ceutical and chemical or scientific purposes which has been used in those
processes: And provided, further, That distillers of apples, grapes, and
peaches, distilling or manufacturing less than one hundred and fifty barrels
per year fiom the same, shall pay twelve and one half dollars for a license
for that purpose.
Seventeen. Brewers shall pay fifty dollars for each license. Every Brewers.
person, firm, or corporation, who manufactures fermented liquors of any
name or description, for sale, from malt, wholly or in part, or from any
substitute therefor, shall be deemed a brewer under this act: Provided,
That any person, firm, or corporation who manufactures less than five
hundred barrels per year shall pay the sum of twenty-five dollars for a
license.
Eighteen. Rectifiers shall pay twenty-five dollars for each license to Rectifiers.
rectify any quantity of spirituous liquors, not exceeding five hundred bar-
rels, packages, or casks, containing not more than forty gallons to each
barrel, package, or cask of liquor so rectified; and twenty-five dollars
additional for each additional five hundred such barrels, packages, or casks,
or any fractional part thereof. Every person, firm, or corporation, who
rectifies, purifies, or refines spirituous liquors or wines by any process, or
mixes distilled spirits, whiskey, brandy, gin, or wine, with any materials
for sale under the name of whiskey, rum, brandy, gin, wine, or any other
name, shall be regarded as a rectifier under this act.
Nineteen. Coal-oil distillers shall pay for each license the sum of fifty Coal-oil distil-
dollars. Any person, firm, or corporation, who shall refine, produce, or lers.
distil crude or refined petroleum or rock-oil, or crude coal-oil, or crude or
refined oil made of asphaltum, shale, peat, or other bituminous substances,
or shall manufacture coal illuminating oil, shall be regarded a coal-oil dis-
tiller under this act.
Twenty. Iotels, inns, and taverns shall be classified and rated ac- Hotels, inns,
cording to the yearly rental, or, if not rented, according to the estimated and taverns.
yearly rental, of the house and property intended to be occupied for said
purposes, as follows, to wit: All cases where the rent or valuation of the
yearly rental of said house and property shall be two hundred dollars, or
less, shall pay ten dollars. And if exceeding two hundred dollars, for
any additional one hundred dollars or fractional part thereof in excess of
two hundred dollars, five dollars. Every place where food and lodging
are provided for and furnished to travellers and sojourners, in view of
payment therefor, shall be regarded as a hotel, inn, or tavern under this
VOL. XIII. PUB. -22
254 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

Proviso. act: Provided, That nothing herein contained shall be construed to ex-
empt keepers of hotels, taverns, and eating-houses in which liquors are
sold by retail, to be drank upon the premises, from taking out a license
for such sale, for which license they shall pay a tax of twenty-five dollars.
The yearly rental shall be fixed and established by the assessor of the
proper district at its proper value, but if rented, at not less than the actual
rent agreed on by the parties. All steamers and vessels, upon waters of
the United States,'on board of which passengers or travellers are provided
with food or lodgings, shall be subject to, and required to pay, twenty-five
Proviso. dollars for each license :. Provided,That if there be any fraud or collusion
in the return of actual rent to the assessor, there shall be a penalty equal
to double the amount of licenses required by this section, to be collected
as other penalties under this act are collected.
Eating-houses. Twenty-one. Eating-houses shall pay ten dollars for each license.
Every place where food or refreshments of any kind, not including spirits,
wines, ale, beer, or other malt liquors, are provided for casual visitors
and sold for consumption therein, shall be regarded as an eating-house
under this act. But the keeper of an eating-house, having taken out a
license therefor, shall not be required to take out a license as a confec-
tioner, anything in this act to the contra[r]y notwithstanding.
Confctioners. Twenty-two. Confectioners shall pay ten dollars for each license.
Every person who sells at retail confectionery, sweetmeats, comfits, or
other confects, in any building, shall be regarded as a confectioner under
this act. But wholesale and retail dealers, having taken out a license
therefor, shall not be required to take out a license as confectioner, any-
thing in this act to the contrary notwithstanding.
Claim-agents, Twenty-three. Claim-agents and agents for procuring patents shall pay
&c. ten dollars for each license. Every person whose business it is to pros-
ecute claims in any of the executive departments of the federal govern-
ment, or procure patents, shall be deemed a claim or patent agent, as the
case may be, under this act.
Patent-right Twenty-four. Patent-right dealers shall pay ten dollars for each license.
dealers. Every person whose business it is to sell, or offer for sale, patent-rights
shall be regarded a patent-right dealer under this act.
Real-estate Twenty-five. Real-estate agents shall pay ten dollars for each license.
agents. Every person whose business it is to sell, or offer for sale, real estate for
others, or to rent houses, stores, or other buildings or real estate, or to
collect rent for others, shall be regarded as a real-estate agent under this
act.
Conveyancers. Twenty-six. Conveyancers shall pay ten dollars for each license.
Every person, other than one holding a license as a lawyer or claim-agent,
whose business it is to draw deeds, bonds, mortgages, wills, writs, or other
legal papers, or to examine titles to real estate, shall be regarded a con-
veyancer under this act.
Intelligence- Twenty-seven. Intelligence-office keepers shall pay ten dollars for
office keepers. each license. Every person whose business it is to find or furnish places
of employment for others, or to find or furnish servants upon application
in writing or otherwise, receiving compensation therefor, shall be regarded
as an intelligence-office keeper under this act.
Insurance Twenty-eight. Insurance agents shall pay ten dollars for each license.
agents Any person who shall act as agent of any fire, marine, life, mutual, or
other insurance company or companies, shall be regarded as an insurance
Proviso. agent under this act: Provided, That no license shall be required of any
the
[Stricken out. insurance agent or broker whose receipts, as such agent, are less than
Post,p. 4733. sum of three hundred dollars in any one year.
Foreign insur- Twenty-nine. Foreign insurance agents shall pay fifty dollars for each
ance agents. license. Every person who shall act as agent of any foreign fire, marine,
life, mutual, or other insurance company or companies, shall be regarded
as a foreign insurance agent under this act.
 THIRTY-EIGHTH CONGRESS. SEss. I, Ca. 173. 1864. 255

Thirty. Auctioneers, whose annual sales do not exceed ten thousand Auctioneers.
dollars, shall pay ten dollars for each license; auctioneers, whose annual
sales exceed ten thousand dollars, shall pay twenty dollars for each
license. Every person shall be deemed an auctioneer within the meaning
of this act, whose business it is to offer property for sale to the highest or
best bidder.
Thirty-one. Manufacturers shall pay ten dollars for each license. Any Manufacturers.
person, firm, or corporation, who shall manufacture by hand or machinery
any goods, wares, or merchandise, exceeding annually the sum of one
thousand dollars, shall be regarded a manufacturer under this act.
Thirty-two. Peddlers shall be classified and rated as follows, to wit: Peddlers.
when travelling with more than two horses, or mules, the first class, and
shall pay fifty dollars for each license; when travelling with two horses,
or mules, the second class, and shall pay twenty-five dollars for each
license; when travelling with one horse, or mule, the third class, and
shall pay fifteen dollars for each license; when travelling on foot, the
fourth class, and shall pay ten dollars for each license. Any person, ex-
cept persons peddling only newspapers, Bibles, or religious tracts, who
sells or offers to sell, at retail, goods, wares, or other commodities, travel-
ling from place to place, in the street, or through different parts of the
country, shall be regarded a peddler under this act: Provided, That any Provisos.
peddler who sells, or offers to sell, dry goods, foreign and domestic, by
one or more original packages or pieces, at one time, to the same person
or persons, shall pay fifty dollars for each license. And any person who
peddles jewelry shall pay fifty dollars for each license: Provided, further,
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: Provided,further, That nothing contained in this para- [Additional pro-
graph shall authorize the sale of wine, spirits, or malt liquors. vis. Post, p. 473.]
Thirty-three. Apothecaries shall ,ay ten dollars for each license. Apothecaries.
Every person who keeps a shop or building where medicines are com-
pounded or prepared according to prescriptions of physicians, or where
medicines are sold, shall be regarded an apothecary under this act. But
wholesale and retail dealers, who have taken out a license therefor, shall
not be required to take out a license as apothecary, anything in this act
to the contrary notwithstanding; nor shall apothecaries, who have taken
out a license as such, be required to take out a license as retail dealers in
liquor in consequence of selling alcohol.
Thirty-four. Photographers shall pay ten dollars for each license when Photographers.
the receipts do not exceed five hundred dollars; when over five hundred
dollars and under one thousand dollars, fifteen dollars; when over one
thousand dollars, twenty-five dollars. Any person or persons who make
for sale photographs, ambrotypes, daguerreotypes, or pictures, by the
action of light, shall be regarded a photographer under this act.
Thirty-five. Tobacconists shall pay ten dollars for each license. Any Tobacconists
person, firm, or corporation 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, tav-
erns, and eating-houses, having taken out a license therefor, shall not be
required to take out a license as tobacconists, anything in this act to the
contrary notwithstanding.
Thirty-six. Butchers shall pay ten dollars for each license. Every Butcners.
person whose business it is to sell butchers' meat at retail shall be regarded
as a butcher under this act: Provided, That no butcher having taken Proviso.
out a license, and paid ten dollars therefor, shall be required to take
out a license as retail dealer on account of selling other articles at
256 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

Proviso. the same store, stall, or premises: Provided, further, That butchers
whose annual sales do not exceed one thousand dollars, and butchers who
retail butchers' meat exclusively by themselves or agents, and persons
who sell shell or other fish, or both, travelling from place to place, and
not from any shop or stand, shall be required to pay five dollars only for
each license, any existing law to the contrary notwithstanding; and hav-
ing taken out a license therefor, shall not be required to take out a
license as a peddler for retailing butchers' meat or fish, as aforesaid.
And no license shall be required of persons who sell shell or other fish
from handcarts or wheelbarrows exclusively.
Theatres, mu- Thirty-seven. Proprietors of theatres, museums, and concert-halls re-
seums, concert- ceiving pay as entrance-money, shall pay one hundred dollars for each
halls, &c. license. Every edifice used for the purpose of dramatic or operatic or
other representations, plays, or performances, and not including halls
rented or used occasionally for concerts or theatrical representations, shall
Proviso. be regarded as a theatre under this act: Provided, That when any such
edifice is under lease at the passage of this act, the fee for license shall
be paid by the lessee, unless otherwise stipulated between the parties to
said lease.
Circuses. Thirty-eight. The proprietor or proprietors of circuses shall pay one
hundred dollars for each license. Every building, tent, space, or area,
where feats of horsemanship or acrobatic sports or theatrical performances
Proviso. are exhibited, shall be regarded as a circus under this act: Provided,
That no license procured in one state shall be held to authorize exhibi-
tions in another state. And but one license shall be required under this
act to authorize exhibitions within any one state.
Jugglers. Thirty-nine. Jugglers shall pay for each license twenty dollars. Every
person 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
Proviso. 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.
Bowling-alleys Forty. Bowling-alleys and billiard-rooms shall pay ten dollars for
and billiard- every alley or table in the building or place to be licensed. Every place
rooms. or building where bowls are thrown or billiards played, and open to the
public with or without price, shall be regarded as a bowling-alley or bil-
liard-room, respectively, under this act.
Gift enter- Forty-one. Proprietors of gift enterprises shall pay fifty dollars for
prises. each license. Every person, firm, or corporation, who shall sell, or offer
for sale, any article of merchandise of any description whatsoever, with a
promise, express or implied, to give or bestow, or in any manner to hold
out to the public the promise of gift or bestowal of any article or thing
for and in consideration of the purchase by any person of any other arti-
cle, or thing, shall be regarded a proprietor of a gift enterprise under this
Proviso. act: Provided, That no such proprietor, in consequence of being thus
licensed, shall be exempt from paying any other license or tax required
by law, and the license herein required shall be in addition thereto.
Stallions and Forty-two. Owners of stallions and jacks shall pay ten dollars for each
jacks. license. Every person who keeps a male horse or a jack for the use of
mares, requiring or receiving pay therefor, shall be required to take out a
license under this act, which shall contain a brief description of the ani-
mal, its age, and place or places where used or to be used: Provided, That
all accounts, notes, or demands, for the use of any such horse or jack
without a license, as aforesaid, shall be invalid and of no force in any
court of law or equity.
Lawyers. Forty-three. Lawyers shall pay ten dollars for each license. Every
person who, for fee or reward, shall prosecute or defend causes in any
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 257

court of record or other judicial tribunal of the United States, or of any

of the states, or give legal advice in relation to any cause or matter
whatever, shall be deemed to be a lawyer within the meaning of this
act.
Forty-four. Physicians, surgeons, and dentists shall pay ten dollars Physicians,
for each license. Every person (except apothecaries) whose business it surgeons, and
is, for fee and reward, to prescribe remedies or perform surgical opera-
tions for the cure of any bodily disease or ailing, shall be deemed a phy-
sician, surgeon, or dentist, as the case may be, within the meaning of this
act.
Forty-five. Architects and civil engineers shall pay ten dollars for each Architects and
license. Every person whose business it is to plan, design, or superintend civil engineers.
the construction of buildings, or ships, or of roads, or bridges, or canals,
or railroads, shall be regarded as an architect and civil engineer under this
act: Provided, That this shall not include a practical carpenter who labors
on a building.
Forty-six. Builders and contractors shall pay twenty-five dollars for Builders and
each license; and if his said contracts in any one year exceed in amount contractors
twenty-five thousand dollars, he shall pay one dollar on every additional
thousand dollars in excess thereof. Every person whose business it is to
construct buildings, or ships, or bridges, or canals, or railroads by con-
tract, shall be regarded as a builder and contractor under this act: Pro-
vided, That no license shall be required from any person whose building
contracts do not exceed two thousand five hundred dollars in any one
year.
Forty-seven. Plumbers and gas-fitters shall pay ten dollars for each Plumbers and
license. Every person, firm, or corporation, whose business it is to fit, fur- gas-fitters.
nish, or sell plumbing materials, gas-pipes, gas-burners, or other gas-
fixtures, shall be regarded a plumber and gas-fitter within the meaning of
this act.
Forty-eight. Assayers, assaying gold and silver, or either, of a value not Assayers.
exceeding in one year two hundred and fifty thousand dollars,:shall pay
one hundred dollars for each license, and two hundred dollars when the
value exceeds two hundred and fifty thousand dollars and does not.
exceed five hundred thousand dollars, and five hundred dollars when the
value exceeds five hundred thousand dollars. Any person or persons or
corporation whose business or occupation it is to separate gold and silver
from other metals or mineral substances with which such gold or silver, or
both, are alloyed, combined, or united, or to ascertain or determine the
quantity of gold or silver in any alloy or combination with other metals,
shall be deemed an assayer for the purpose of this act.
Forty-nine. A license fee of ten dollars shall be required of every per- Other trade or
son, firm, or corporation engaged in any business, trade, or profession business.
whatsoever, for which no other license is herein required, whose gross [Stricken out.
annual receipts therefrom exceed the sum of one thousand dollars per Post, p. 473]
annum.
SEC. 80. And be it further enacted, That where the annual gross re- Apothecaries,
ceipts or sales of any apothecaries, confectioners, eating-houses5 tobacco- &c, whose sales
nists, or retail dealers, except retail dealers in spirituous and malt liquors, one thousand dol-
shall not exceed the sum of one thousand dollars, such apothecaries, con- lars, need not
fectioners, eating-houses, tobacconists, and retail dealers shall not be take license.
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 inter-
nal 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 or re-
ceipts; and where the amount of the license or the rate has been increased,
or is liable to be increased, by law above the amount of any existing
license to any person, firm, or company, or has been understated or under-
22*
258 THIRTY-EIGHTH CONGRESS. SESS. I. C. 173. 1864.

estimated, such person, firm, or company shall be again assessed and pay
the amount of such increase, which shall be indorsed on the original
license, which shall thereafter be held good and sufficient.
Manufacturers, SEC. 81. And be it further enacted, That nothing contained in the pre-
&c., may sell ceding sections of this act, requiring licenses, shall be construed to require
their own articles
at, &c., without an additional license as a dealer for the sale of goods, wares, and mer-
license. chandise made or produced and sold by the manufacturer or producer at
the manufactory or place where the same is made or produced, or at the
principal office or place of business, as provided in section seventy-three
Post, p. 473. [seventy-four] of this act; [nor] to vinters [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 prepa-
ration or making up of medicines; nor shall any provisions be construed to
prohibit physicians from keeping on hand medicines solely for the purpose
of making up their own prescriptions for their own patients.

Manufactures, MANUFACTURES, ARTICLES, AND PRODUCTS.

articles, and pro-
Specific and Specific and ad valorem duty.
ad valorem duty.
SEC. 82. And be it further enacted, That every individual, partnership,
firm, association, or corporation, (and any word or words in this act indi-
Word " per- eating or referring to person or persons shall be taken to mean and include
sons" to includespartnerships, firms, associations, or corporations, when not otherwise desig-
porations, &c. nated or manifestly incompatible with the intent thereof,) shall comply
with the following requirements, that is to say:-
Manufacturer First. Before commencing, or, if already commenced, before continuing,
to give assessors any manufacture liable to be assessed, under the provisions of this act, and
a statement. which shall not be differently provided for elsewhere, every person shall
furnish, without previous demand therefor, to the assistant assessor a state-
ment, subscribed and sworn to, or affirmed, setting forth the place where
the manufacture is to be carried on, and the principal place of business for
sales, the 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 eaqh and every
monthly return, month, or on or before a day prescribed by the commissioner of internal
revenue, make return under oath or affirmation 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 re- Third. All such returns, statements, descriptions, memoranda, oaths, and
turns. affirmations, shall be in form, scope, and detail as may be prescribed, from
time to time, by the commissioner of internal revenue.
Duties to be SEC. 83. And be it further enacted, That upon the amounts, quantities,
paid monthly. and values of produce, goods, wares, merchandise, and articles produced
or manufactured, and sold or delivered, hereinafter enumerated, the man-
[Amended, Post, ufacturer or producer thereof, whether manufactured or produced for him-
p. 473.1 self 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 commis-
sioner of internal revenue, the duties on such products or manufactures.
Penalty for And for neglect to pay such duties within ten days after demand, in writing
neglect. delivered to him in person, or left at his house or place of business, or
manufactory, or sent by mail, the amount of such duties, with the additions
hereinbefore prescribed, may be levied upon the real and personal prop-
Duties to be a erty of any such producer or manufacturer. And such duties and additions,
lien. and whatever shall be the expenses of levy, shall be a lien from the day
prescribed by the commissioner for their payment aforesaid, in favor of
the United States, upon the said real and personal property of such pro-
ducer or manufacturer; and such lien may be enforced by distraint, as
 THIRTY-EIGHTH CONGRESS. SESS. L CH. 173. 1864. 259

provided in this act. And in all cases of goods manufactured or produced,

in whole or in 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 per-
sons 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 produced or manufactured goods.
SEC. 84. And be it further enacted, That for neglect or refusal to pay Articles to be
the duties provided by law on manufactured articles, or articles produced, forfeited for neg-
as aforesaid, the goods, wares, and merchandise manufactured or produced le to duty.
and unsold by, or not passed out of the possession of, such manufacturer
or producer, 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 the commissioner of internal revenue, under the direction of the Sec-
retary of the Treasury. In such case the collector or deputy collector may Collector to
take possession of said articles, and may maintain such possession in the take possession
premises and buildings where they may have been manufactured, or deposit-
ed, or may be. He shall summon, giving notice of not less than two, nor Subsequent
more than ten, days, the parties in possession of said goods, enjoining them proceedings.
to appear before the assessor or assistant assessor, at a day and hour in such
summons fixed, then and there to show cause, if any there be, why, for Summons.
such neglect or refusal, such articles should not be declared forfeited to
the United States. The manufacturers or producers thereof shall be
deemed to be the parties interested, if the articles shall be, at the time
of taking such possession, upon the premises where manufactured or pro-
duced; if they shall at such time have been removed from the place of
manufacture or production, the parties interested shall be deemed to be the
persons or parties in whose custody or possession the articles shall be found.
Such summons shall be served upon such parties in person, or by leaving Service.
a copy thereof at the place of abode or business of the party to whom the
same may be directed. In case no such party or place can be found,
which fact shall be determined by the collector's return on the summons,
such notice, in the nature of a summons, shall be given by advertisement
for the term of three weeks in one newspaper in the county nearest to the
place of such sale. If at or before such hearing such duties shall not have
been paid, and the assessor or assistant assessor shall adjudge the summons
and notice, service and return of the same to be sufficient, the said articles Articles when
shall be by him declared forfeit, and shall be sold, disposed of, or turned to be declared
over by the collector to the use of any department of the government as
may be directed by the Secretary of the Treasury, who may require of
any officer of the government, into whose possession the same may be
turned over, the proper voucher therefor; and the proceeds of sale of said
articles, if any there be after deducting the duties and additions thereon,
together with the fees, costs, and expenses of all proceedings incident to
the seizure and sale, to be determined by said commissioner, shall be
refunded and paid to the owner, or, if he cannot be found, to the manufac-
turer or producer in whose custody the articles were when seized, as the
said commissioner may deem just, by draft on the same, or some other
collector; or if the said articles are turned over without sale to the use of
any department of the government, the excess of the value of said articles,
after deducting the amount of the duties, additions, fees, costs, and ex-
penses accrued thereon when turned over as aforesaid, shall be refunded
and paid by the said department to the owner, or, if he cannot be found, to
the manufacturer or producer in whose custody or possession the said
articles were when seized as aforesaid. The commissioner of internal
revenue, with the approval of the Secretary of [the] Treasury, may re- Secretary may
view any such case of forfeiture, and do justice in the premises. If the review decision.
forfeiture shall have been wrongly declared, and sale made, the Secretary
is hereby authorized, in case the specific articles cannot be restored to the
260 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

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 notice of any seizure of manufactured
articles or products shall be given to the commissioner of internal revenue
by the collector or deputy collector, who shall also make return of his
proceedings to the said commissioner after he shall have sold or other-
wise disposed of the articles or products so forfeited; and the assessor or
assistant assessor shall also make return of his proceedings relating to
Causes for seiz- such forfeiture to the said commissioner. And any violation of, or refusal
ure and forfei to comply with, the provisions of the eighty-first [eighty-second] section
of this act, shall be good cause for seizure and forfeiture, substantially
Post, p. 473. in manner as detailed in this section; but before forfeiture shall be declared
by virtue of the provisions of this section, the amount of duties which
may be due from the person whose manufactures or products are seized,
shall first be ascertained in the manner prescribed in the eighty-fourth
[eighty-fifth] section of this act; and such violation or refusal to comply
shall further make any party so violating, or refusing to comply, liable to
a fine or penalty of five hundred dollars, to be recovered in manner and
form as provided in this act. Articles which the collector may adjudge
Sale of perish- perishable may be sold or disposed of before declaration of forfeiture.
able articles. Said sales shall be made at public auction, and notice thereof shall be
given as the said commissioner shall prescribe.
Amount, &c., SiSC. 85. And be it further enacted, That in case of the manufacture
f manufactures and sale, or production and sale, consumption, or delivery of any goods,
to be estmaed. wares, merchandise, or articles as hereinafter mentioned, without compli-
ance on the part of the party manufacturing or producing the same with
all the requirements and regulations prescribed by law in relation thereto,
the assistant assessor may, upon such information as he may have, as-
sume and estimate the amount and value of such manufactures or prod-
ucts, and upon such assumed amount assess the duties, and add thereto
fifty per centum; 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.
Manufacturers, SEC. 86. And be itfurther enacted, That .any person, firm, company, or
&c., to render corporation, manufacturing or producing goods, wares, and merchandise,
account of ses. sold or removed for consumption or use, upon which duties or taxes are
imposed by law, shall, in their return of the value and quantity, render an
account of the full amount of actual sales made by the manufacturer, pro-
ducer, or agent thereof, and shall state in a separate column the items and
account of the deductions, if any,. claimed; whether any part, and if so,
what part, of said goods, wares, and merchandise has been consumed or
used by the owner, owners, or agent, or used for the production of another
manufacture or product, together with the market value of the same at
the time of such use or consumption; whether such goods, wares, and mer-
chandise were shipped for a foreign port, or consigned to auction or com-
missioned merchants, other than agents, for sale; and shall make a return,
according to the value at the place of shipment, when shipped for a foreign
port, or according to the value at the place of manufacture or production,
when removed for use or consumption, or consigned to others than agents
of the manufacturer or producer. The value and quantity of the goods,
wares, and merchandise required to be stated as aforesaid, shall be esti-
mated 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 merchandise have been removed for con-
sumption or for delivery to others, or placed on shipboard, or are no longer
within the custody or control of the manufacturer or his agent, not being
in his factory, store, or warehouse, the value shall be estimated at the
average of the market value of the like goods, wares, and merchandise, at
 THIRTY-EIGHTH CONGRESS. SBss.. I. C173. 1864. 261

the time when the same became liable to duty. And when goods, wares,
and merchandise are sold by the manufacturer or producer, or the agent
thereof having the charge of the business, the following deductions only Deductions.
may be allowed, viz. :- Freight.
First. Freight from the place of deposit at the time of sale to the ost, p. 474.
place of delivery.
Second. That [The] reasonable commission, not exceeding three per Commissions.
centum, and other expenses of sale bona fide paid; and no commission
shall be deducted when the sale is made at the place of manufacture or
production: Provided,That no deduction shall be made on the market
value at the place of manufacture or production, on goods, wares, and
merchandise consigned to auction or commission merchants for sale, or
placed on shipboard to be removed from the United States, or when con-
signed to other than agents having charge of the business of such manu-
facturer or producer, nor when used or consumed by the manufacturer,
producer, or agent thereof.
SEC. 87. And be it further enacted, That any person, firm, company, Manufactories
or corporation who shall now be engaged in the manufacture of tobacco, of tobacco,
snuff, or cigars, or who shall hereafter commence or engage in such man- snuff, and cigars
ufacture, before commencing, or, if already commenced, before continuing,
such manufacture for which they may be liable to be assessed under the
provisions of law, shall, in addition to a compliance with all other pro-
visions of law, furnish to the assessor or assistant assessor a statement, Statement.
subscribed under oath or affirmation, accurately setting for[th] the place, Post, p. 474.
and if in a city, the street and number of the street, where the manufac-
turing is, or is to be, carried on, the name and description of the manu-
factured article, the proposed market for the same, whether foreign or
domestic, and if the same shall be manufactured for, or to be sold and de-
livered to, any other person or party, the name and residence and business
or occupation of the person or party for whom the said article is to be
manufactured or delivered, and generally the kind and quality manufac-
tured or proposed to be manufactured; and shall, within the time above
mentioned, apply to, and obtain from, the assessor or assistant assessor of
the district in which said manufacture is carried on, or proposed to be
carried on, in addition to the license required by existing laws, a permit Permit in addi-
in writing, to be signed by said assessor or assistant assessor, in such form tion to license.
as shall be prescribed by the commissioner of internal revenue, which
permit shall be kept by such manufacturer suspended in some open and
conspicuous place in the principal room in which such manufacturing is so
carried on. And such manufacturer shall also give notice to the assessor
[or] assistant assessor, in writing, of any and every change or removal Removal.
made, accurately setting forth, as hereinbefore mentioned, the place where
the said manufacture is to be carried on; and whenever such change or
removal takes place, before it shall be lawful to commence such manufac-
ture, a new permit in writing shall be applied for and obtained in manner
aforesaid. And the assistant assessor of the proper assessment district
shall be entitled to demand and receive from such manufacturer for each
pe[r]mit so granted the sum of twenty-five cents. And if any person or Fee for permit.
agent of any firm, company, or corporation shall manufacture for sale
tobacco, snuff, or cigars of any description without first obtaining the
permit herein required, such person or agent shall be subject, upon con- Penalty for
viction thereof, to a penalty of three hundred dollars, and in addition pe°rmiwithout
thereto shall be liable to imprisonment for a term not exceeding one year,
at the discretion of the court.
SEC. 88. And be it further enacted, That it shall be the duty of the Assessor to
assistant assessor of each district to keep a record in a book or books, to keep alphabetical
be provided for the purpose, to be open to the inspection of any person
upon reasonable request, in which shall be arranged alphabetically the
name of any and every person, firm, company, or corporation who may
 THIRTY-EIGHTH CONGRESS. SEss. I. CI . 173. 1864.
262
his dis-
be engaged in the manufacture of tobacco, snuff, or cigars within
where
trict, to whom a permit has been issued, together with the place
is carried on and place of residence of the person or
such manufacture assistant
persons engaged therein; a copy of which record shall be, by said the
assessor, forwarded to the assessor of the district, who shall preserve
same in his office.
Duty on mann- SEC. 89. And be it further enacted, That in all cases where tobacco, part
factured tobacco, snuff, or cigars, of any description, are manufactured, in whole or in
&c., how paid where the material from which any such
when manufac- upon commission or shares, or
tured on shares, articles are made, or are to be made,material is furnished by one party and manu-
&. factured by another, or where the is furnished or sold by one
party with an understanding or contract with another that the manufac-
thereof,
tured article is to be received in payment therefor, or any part
the duty or tax imposed by law thereon, when paid by the manufacturer,
party for
may be collected at the time, or at any time subsequently, of the
as afore-
whom the same was made, or to whom the same was delivered,
said. And in case of any fraud or collusion by which the government
Fraud.
who fur-
shall be defrauded, or attempted to be defrauded, by a party aforesaid,
nishes the material and the manufacturer of any of the articles
be liable
such material shall be liable to forfeiture, and such articles shall article
to be assessed the highest rates of duty imposed by law upon any
belonging to its grade or class.
Statements of SEC. 90. And be it further enacted, That any person, firm,ofcompany, tobacco,
different kinds of or corporation, now or hereafter engaged in the manufacture
of any description whatsoever, shall be, and hereby is,
tobacco, &c. snuff, or cigars,
of the assess-
[Amended, Post, required to make out and deliver to the assistant assessor of each of the
P 474.] ment district a true statement or inventory of the quantity
and
different kinds of tobacco, snuff-flour, snuff, cigars, tin-foil, licorice,
or at
stems held or owned by him or them on the day this act takes effect,
the time of commencing business under this act, setting forth what portion
and what
of said goods was manufactured or produced by him or them,
shorts,
was purchased from others, whether chewing, smoking, fine-cut,
snuff-flour, or prepared snuff, the several kinds of cigars and
pressed, plug,
statement or inventory shall be verified
the market price thereof, which
manner
by the oath or affirmation of such person or persons, and be in
and form as prescribed by the commissioner of internal revenue; and the
the
said person, firm, company, or corporation engaged as aforesaid, on
day of January in every year hereafter, shall make out and deliver
first
in manner
Annual state. to the said assistant assessor a true statement or or inventory,
ment. and form as aforesaid, and verified as aforesaid, of all such articles, afore-
said, then held or owned by him or them, setting forth all and singular
what is required to be set forth in the statement or inventory first afore-
in a
said; and every such person, company, or corporation shall keep
and form as said commissioner may prescribe, an
Books, book, in such manner
him
accurate account of all the articles aforesaid thereafter purchased by
or them, the quantity of tobacco, snuff, snuff-flour, or cigars, of whatever
description sold, consumed, or removed for consumption or sale, or removed
from the place of manufacture; and he or they shall, on Wednesday of
each week, furnish to the assistant assessor of the district a true and accu-
ending on the
Copiesofen- rate copy of the entries in said book during the week oath or affirmation,
tries to be given preceding Saturday, which copy shall be verified by
assessors weekly. on the receipt whereof an assessment of the duties due by said person,
the
company, or corporation shall be immediately made and transmitted to
collector of the district, to whom said duties shall be paid within five days
five
thereafter; and in case the duties shall not be paid within the said
same,
days, the said collector may, on one day's notice, distrain for the the
with ten per centum additional on the amount thereof, subject to all
of
provisions of law relating to licenses, returns, assessments, payment in
taxes, liens, fines, penalties, and forfeitures, not inconsistent herewith
 THIRIY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 263

the case of other manufacturers; and such duty shall be paid by the man-
ufacturer, or the person for whom the goods are manufactured, as the
assessor may deem best for the collection of the revenue: Provided,That facturers
Tin-foilormanu-
yen-
it shall be the duty of any manufacturer or vender of tin-foil used in ders.
covering manufactured tobacco, on demand of any officer of internal
revenue, to render to such officer a correct statement, verified by oath or
affirmation, of the quantity and amount of tin-foil sold or delivered to any
person or persons named in such demand; and in case of refusal or neg-
lect to render such statement, or of cause to believe such statement to be
incorrect or fraudulent, the assessor of the district may cause an examina-
tion of persons, books, and papers to be made in the same manner as
provided in the fourteenth section of this act: Provided,That manufac- Proviso.
tured tobacco, snuff, or cigars may be transferred, without payment of
the duty, directly from the place of manufacture to a bonded warehouse
established in conformity with law and treasury regulations, under such
rules and regulations, and upon the execution of such transportation bonds,
as the Secretary of the Treasury may prescribe; said bonds or other
security to be taken by the assessor of the district from which such
removal is made, and may be transported from such warehouse to a
bonded warehouse used for the storage of merchandise at any port of
entry and withdrawn therefrom for consumption or [on] payment of the
duty, or removed for export to a foreign country without payment of duty,
in conformity with the provisions of this act relating to the removal of
distilled spirits; all the rules, regulations, and conditions of which, so far
as applicable, shall apply to tobacco, snuff, or cigars, in bonded warehouse.
And no drawback shall in any case be allowed upon any manufactured
tobacco, snuff, or cigars, upon which any excise duty has been paid either
before or after it has been placed in bonded warehouse.
SEC. 91. And be it further enacted,That every manufacturer of tobacco, Monthly dec-
snuff, or cigars of any description, as hereinbefore mentioned, or his chief larations.
workman, agent, or superintendent, shall, at the end of each and every [Amended, Post,
month, make and sign a declaration, in writing, that no such article or P-475-]
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
premises of such manufacturer other than such as have been duly assessed
and the duties imposed by law paid thereon, on pain of forfeiting for
every refusal or neglect to make such declaration, one hundred dollars.
And if any such manufacturer, or his chief workman, agent, or superinten-
dent, shall make any false or untrue declaration, such manufacturer or
chief workman, agent, or superintendent, making the same, upon convic-
tion thereof, shall forfeit three hundred dollars, or, at the discretion of the
court, be liable to imprisonment for a term not exceeding one year.
SEC. 92. And be it further enacted, That if any person other than the Penalty for sale
manufacturer shall sell, or consign, or remove for sale, or part with the of tobacch, &c.
possession of any manufactured tobacco, snuff, or cigars, upon which the are not paid, &c.
duties imposed by law have not been paid, with the knowledge thereof,
such person shall be liable to a penalty of one hundred dollars for each
and every offence. And any person who shall purchase or receive for
sale any such tobacco, snuff, or cigars, which has not been inspected,
branded, or stamped, as required by this act, or upon which the tax has Post, p. 475.
not been paid, if it has accrued or become payable with knowledge
thereof, shall be liable to a penalty of fifty dollars for each and every
offence. And any person who shall purchase or receive for sale any such
tobacco, snuff, or cigars, from any manufacturer who has not a permit to
manufacture, shall be liable for each and every offence to a penalty
of one hundred dollars, and, in addition thereto, a forfeiture of all the
articles, as aforesaid, so purchased or received, or the full value thereof.
SEC. 93. And be it further enacted, That all goods, wares, and mer-
264 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

Whatmanufac- chandise, or articles manufactured or made (except refined petroleum,

turei exempt refined coal-oil, gold and silver, spirituous and malt liquors, manufactured
from duty. tobacco, and snuff and cigars) by any person or firm, where the product
shall not exceed the rate of six hundred dollars per annum, and shall be
made or produced by the labor of such person or firm, or by his or their
family, shall be, and are hereby, exempt from duty; where the product
shall exceed such rate and not exceed the rate of one thousand dollars, the
duty shall be levied, assessed, and collected only upon the excess above
the rate of six hundred dollars per annum; and in all other cases the
whole annual product, (including any business or transaction where one
party has been furnished with materials, or any part thereof, and employed
by another party to manufacture, make, or finish the goods, wares, and
merchandise, or articles, paying or promising to pay therefor, and to whom
the same are returned when so made and finished,) shall be assessed, and
the duty paid thereon by the producer or manufacturer: Provided, That
whenever a producer or manufacturer shall use or consume, or shall
remove for consumption or use, any articles, goods, wares, or merchandise,
which if removed for sale would be liable to taxation, he shall be assessed
upon the salable value of the articles, goods, wares, or merchandise so
used or so removed for consumption or use.
Duties on, &c. SEC. 94. And be it further enacted, That upon the articles, goods,
Post, p. 483. wares, and merchandise hereinafter mentioned, except where otherwise
provided, which shall be produced and sold, or be manufactured or made
and sold, or be consumed or used by the manufacturer or producer there-
of, 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:-
Candles. On candles, of whatever material made, a duty of five per cent. ad
valorem.
Mineral coals. On mineral coals, except such as are known in the trade as pea coal
Post, p. 475.
Proviso. and dust coal, a duty of five cents per ton: Provided, That in case of
contracts of lease of coal lands made prior to the passage of this act the
lessee shall pay the tax, if not ptherwise agreed; and all duties or taxes
on coal mined and delivered by coal operators on contracts heretofore
made shall be paid by the purchasers thereof, if not otherwise agreed by
the parties.
Oils, animal or On lard oil, mustard-seed oil, linseed oil, and on all animal or vegeta-
vegetable. ble oils, not exempted or provided for elsewhere, whether pure or adul-
terated, a duty of five cents per gallon.
Illuminating On gas, illuminating, made of coal, wholly or in part, or any other ma-
gas. terial, when the product shall not be above two hundred thousand cubic
feet per month, a duty of ten cents per one thousand cubic feet; when
the product shall be above two and not exceeding five hundred thousand
cubic feet per month, a duty of fifteen 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, a duty of twenty cents per one thou-
sand cubic feet; when the product shall be above five millions, a duty of
twenty-five cents per one thousand cubic feet. And the general average
of the monthly product for the year preceding the return required by this
act shall regulate the rate of duty herein imposed. And where any gas-
works have not been in operation for the next year preceding the return
as aforesaid, then the rate shall be regulated upon the estimated average
Provisos. of the monthly product: Provided, That the product required to be re-
Post, p. 475. turned by law by any gas company shall be understood to be the product
charged in the bills actually rendered by the gas company during the
month preceding the return; and all gas companies are hereby author-
ized to add the duty or tax imposed by law to the price per thousand
cubic feet on gas sold: Provided,further, That all gas furnished for light-
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 265

ing street lamps, and not measured, and all gas made for and used by any Illuminating
hotel, inn, tavern, and private dwelling-house, shall be subject to duty, gas.
whatever the amount of product, and may be estimated; and if the re-
turns in any case shall be understated or under-estimated, it shall be the
duty of the assistant assessor of the district to increase the same as he
shall deem just and proper: And provided,further, That gas companies Provisos.
located within the corporate limits of any city or town, whether in the
district or otherwise, or so located as to compete with each other, shall
pay the rate imposed by law upon the company having the largest pro-
duction: Andprovided,further, That coal-tar produced in the manufac- Post, p. 475.
ture of illuminating gas, and the products of the redistillation of coal-tar
thus produced, shall be exempt from duty.
On coal illuminating oil, refined, and naphtha, benzine, and benzole, Illuminating
produced by the distillation of coal, asphaltum, shale, peat, petroleum, or oil, &C.
rock-oil, and all other bituminous substances used for like purposes, a duty Post, p. 476.
of twenty cents per gallon: Provided, That such oil, refined and produced Provisos.
by the distillation of coal, asphaltum, or shale, exclusively, shall be sub-
ject to pay a duty of fifteen cents per gallon, anything to the contrary not- Post, p. 484.
withstanding: And provided,further, That distillers of coal-oil, or naphtha,
benzine, or benzole, shall be subject to all the provisions of law applica-
ble to distillers of spirits, with regard to licenses, bonds, returns, assess-
ments, liens, penalties, drawbacks, and all other provisions designed for Post, p. 476.
the purpose of ascertaining the quantity distilled, and securing the pay-
ment of duties, so far as the same may, in the judgment of the commis-
sioner of internal revenue, and under regulations prescribed by him, be
deemed necessary for that purpose: And provided, also, That naphtha
of specific gravity exceeding eighty degrees, according to Baume's hy- Post, p. 476.
drometer, and of the kind usually known as gasoline, shall be subject to
a tax of five per centurn ad valorem.
On spirits of turpentine, a duty of twenty cents per gallon: Provided, Spirits oftur-
That all the provisions of law relating to the assessment and collection of pentine.
the duties on cotton, under rules and regulations to be prescribed by the
Secretary of the Treasury, so far as the same may be deemed applicable
thereto, shall apply to the assessment and collection of duties on spirits
of turpentine.
On ground coffee, and on all ground substitutes for coffee, or prepara- Ground coffee.
tions of which coffee forms a part, and on all unground substitutes for
coffee, a duty of one cent per pound.
On ground pepper, ground mustard, ground pimento, ground cloves, and Groundpepper.
ground clove stems, ground cassia, and ground ginger, and all imitations
of the same, a duty of one cent per pound.
On molasses produced from the sugar-cane, and not from sorghum or Molasses.
imphee, a duty of five cents per gallon.
On sirup of molasses or sugar-cane juice, when removed from the plan- Sirups.
tation, concentrated molasses or inelado, and cistern bottoms, of sugar pro-
duced from the sugar-cane and not made from sorghum or imphee, a duty
of one cent and one fourth of one cent per pound.
On brown or Muscovado sugar not above number twelve Dutch stand- Brown, &c.,
ard in color, produced from the sugar-cane and not from sorghum or im- sugar.
phee, other than those produced by the refiner, a duty of two cents per Post, p. 476.
pound.
On all clarified or refined sugars above number twelve and not above Refined sugars.
number eighteen Dutch standard in color, produced directly from the Post, p. 476.
sugar-cane and not from sorghum or imphee, a duty of two and one-half
cents per pound.
On all clarified or refined sugars above number eighteen Dutch stand-
ard in color, produced directly from the sugar-cane and not from sorghum Post, p. 476.
or imphee, a duty of three and one half cents per pound.
On the gross amount of the sales of sugar refiners, including all the Sales of sugar
VOL.
VOL. XIII. PUB.-23
PuB.-- 23 efiners.
266 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

Sales of sugar products of their manufactories or refineries, a duty of two and a half of
refiners. one per centum ad valorem: Provided, That every person shall be re-
garded as a sugar refiner, and pay the duties levied by law, whose busi-
ness it is to advance the quality and value of sugar upon which a duty has
been assessed and paid, by melting and recrystalization, or by liquoring,
claying, or other washing process, or by any other chemical or mechanical
means, or who shall advance the quality or value of molasses, concen-
trated molasses or melado, upon which a duty has been assessed and paid,
by boiling or other process.
Sugar-candy. On sugar-candy and all confectionery made wholly or in part of sugar,
valued at not exceeding twenty cents per pound, a duty of two cents per
pound; exceeding twenty and not exceeding forty cents per pound, a duty
of four cents per pound; when exceeding forty cents per pound, or sold
by the box, package, or otherwise than by the pound, a duty of ten per
centum ad valorem.
Chocolate, &c. On chocolate and cocoa prepared, a duty of one and a half cent per pound.
Saleratus. On saleratus and bicarbonate of soda, a duty of five mills per pound.
Starch. On starch made of potatoes, a duty of two mills per pound; made of
corn or wheat, a duty of three mills per pound; made of rice or any other
material, a duty of one cent per pound.
Gunpowder. On gunpowder, and all explosive substances used for mining, blasting,
artillery, or sporting purposes, when valued at twenty-eight cents per
pound or less, a duty of one cent per pound; when valued at above
Post, p. 476. twenty-eight cents per pound and not exceeding thirty-eight cents per
pound, a duty of one and a half cent per pound; and when valued above
thirty-eight cents per pound, a duty of eight cents per pound;
White lead. On white lead, a duty of thirty-five cents per one hundred pounds.
Oxide of zinc. On oxide of zinc, a duty of thirty-five cents per one hundred pounds.
Sulphate of On sulphate of barytes, a duty of twelve cents per one hundred pounds:
barytes. Provided, That white lead, oxide of zinc, and sulphate of barytes, paints
and painters' colors, or any one of them, shall not be subject to any addi-
tional duty in consequence of being mixed or ground with linseed oil,
when the duties upon all the materials so mixed or ground shall have
been previously paid.
Paints, &c. On all paints and painters' colors, dry or ground in oil, or in paste with
water, not otherwise provided for, a duty of five per centum ad valorem.
Varnish, &c. On varnish or japan, made wholly or in part of gum copal, or other
gums or substances, a duty of five per centum ad valorem.
Glue, &c. On glue and gelatine of all descriptions, in the solid state, a duty of one
cent per pound.
On glue and cement, made wholly or in part of glue, to be sold in the
liquid state, a duty of forty cents per gallon.
Pins. On pins, solid head or other, a duty of five per centum ad valorem.
Screws. On screws, commonly called wood-screws, a duty of ten per centum ad
valorem.
Clocks. On clocks and timepieces, and on clock movements, when sold without
being cased, a duty of five per centum ad valorem.
Umbrellas, &c. On umbrellas and parasols made of cotton or silk, or other material, a
duty of five per centum ad valorem.
Gold leaf, &c. On gold leaf, eighteen cents per pack, containing not more than twenty
books of twenty-five leaves each.
On gold foil, two dollars per ounce troy weight.
Paper. On paper of all descriptions, including pasteboard, binders' board, and
tarred paper for roofing or other purposes, a duty of three per centum ad
valorem.
Soap, &c. On soap, castile, palm-oil, erasive, and soap of all other descriptions,
white or colored, except soft soap and soap otherwise provided for, valued
at not above five cents per pound, a duty of two mills per pound; valued
at above five cents per pound, a duty of one cent per pound.
 THIRTY-EIGHTH CONGRESS. SEss. I. Cn. 173. 1864. 267

On soap, fancy, scented, honey, cream, transparent, and all descriptions Soap.
of toilet and shaving soap, a duty of five cents per pound.
On soft soap, a duty of five per centum ad valorem.
On all uncompounded chemical productions, not otherwise provided for, Uncompound-
a duty of five per centum ad valorem. ed chemicals.
On essential oils, of all descriptions, a duty of five per centum ad Essential oils.
valorem.
On pickles, preserved fruits, preserved vegetables, preserved meats, Pickles.
fish, and shellfish in cans, kegs, or air-tight packages, a duty of five per
eentum ad valorem.
On bill-heads, printed, printed cards, and printed circulars, a duty of five Bill-heads.
per centum ad valorem. Post, p. 476.
On all printed books, magazines, pamphlets, reviews, and all other sim- Books, &c-
ilar printed oublications, except newspapers, a duty of five per centum ad Pot, p. 476.
valorem.
On productions of stereotypers, lithographers, and engravers, a duty of
five per centum ad valorem.
On photographs, or any other sun picture, being copies of engravings or Photographs.
works of art, or used for the illustration of books, and on photographs so Post, p. 476.
small in size that stamps cannot be affixed, a duty of five per centum ad
valorem.
On all repairs of engines, cars, carriages, or other articles, when such Repairs of en-
repairs increase the value of the articles so repaired ten per centur or gines, &c.
over, a duty of three per centum on such increased value: Provided, That
on such repairs made upon ships, steamboats, or other vessels, a duty of
two per centum only on the increased value shall be assessed.
On the hulls, as launched, of all ships, barks, brigs, schooners, sloops, Hulls of ves-
sail-boats, steamboats, canal-boats, and all other vessels or water craft, (not sels.
including engines or rigging,) hereafter built, made, constructed, or finished, Post, p. 476.
a duty of two per centum ad valorem.
On slate, freestone, sandstone, marble, and building-stone of any other Slate, &c.
description, when dressed, hewn, or finished, a duty of three per centum
ad valorem: Provided, That the cost for the erection, fitting, adjusting, or
setting building-stone of any description, shall not be included in the as-
sessment of any duties thereon.
On marble, and other monumental stones, with or without inscriptions, Marble.
five per centum ad valorem.
On lime and Roman or water cement, a duty of three per centum ad Cement.
valorem.
On brick, draining tiles, and earthern and stone water-pipes, a duty of Brick, &c.
three per centum ad valorem.
On masts, spars, and ship or vessel blocks, whether made to order or Masts, spars,
for sale, a duty of two per centum ad valorem. &c.
On all furniture, or other articles made of wood, sold in the rough or Furniture.
unfinished, a duty of five per centum ad valorem: Provided, That all fur-
niture, or other articles made of wood, previously assessed, and a duty
paid thereon, shall be assessed a duty of five per centum ad valorem upon
the increased value only thereof when sold in a finished condition.
On salt, a duty of six cents per one hundred pounds. Salt.
On sails, tents, shades, awnings, and bags, made of cotton, flax, or hemp, Sails, &c.
or part of either or other material, five per centum ad valorem: Provided,
That when the material from which any of the foregoing articles are made
was imported, or has been subject to and paid a duty, and the same is made
by sewing, a duty shall be assessed only on the increased value thereof. Post, p. 476.
On artificial mineral waters, soda waters, sarsaparilla water, and all Mineral waters,
beverages used for like purposes, sold in bottles, or from fountains, or &c.
otherwise, and not otherwise provided for, a duty of five per centum ad
valorem.
On mineral or medicinal waters, or waters from springs impregnated
268 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

with minerals, a duty of one half cent for each bottle containing not more
than one pint; when containing more than one pint and not more than
one quart, one cent; when containing more than one quart, for each ad-
ditional quart or fractional part thereof, one cent.
Pig iron. On pig iron, a duty of two dollars per ton.
Blooms, &c. On blooms, slabs, or loops, when made in forges or bloomeries, directly
from the ore, a duty of three dollars per ton.
Railroad iron. On railroad iron, a duty of three dollars per ton.
On railroad iron, rerolled, a duty of two dollars per ton: Provided,
That the term rerolled shall apply only to rails for which the manufac-
turer receives pay for remanufacturing, and not for new iron.
On all iron advanced beyond blooms, slabs, or loops, and not advanced
beyond bars, and band, hoop, and sheet iron, not thinner than number
eighteen wire gauge, and plate iron not less than one eighth of an inch in
thickness, a duty of three dollars per ton: Provided, That a ton shall, for
Ton to be two all the purposes of this act, be deemed and taken to be two thousand
thousand pounds. pounds.
Band, hoop, On band, hoop, and sheet iron, thinner than number eighteen wire
and sheet iron. gauge, plate iron less than one eighth of an inch in thickness, and cut
nails and spikes, not including nails, tacks, brads, or finishing nails, usually
put up and sold in papers, whether in papers or otherwise, nor horseshoe
nails wrought by machinery, a duty of five dollars per ton: Provided,
That bars, rods, axe-polls, bands, hoops, sheets, plates, nails, and spikes,
not including such as are usually put up in papers, nor horseshoe nails
wrought by machinery, as before mentioned, manufactured from iron,
upon which the duty of three dollars has been levied and paid, shall be
subject only to a duty of two dollars per ton in addition thereto, anything
in this act to the contrary notwithstanding.
Iron castings. On iron castings used for bridges or other permanent structures, a duty
of three dollars per ton.
Stoves and hol- On stoves and hollow-ware and castings of iron exceeding ten pounds
low-ware. in weight for each casting, not otherwise provided for, a duty of three
c[ailroad dollars per ton.
p. 476. On rivets exceeding one fourth of an inch in diameter, nuts and wash-
ers not less than two ounces each in weight, and bolts exceeding five
Rivets. sixteenths of one inch in diameter, a duty of five dollars per ton: Provided,
That when a duty upon the iron from which rivets, nuts, washers, and
bolts, as aforesaid, shall have been made, has paid a duty of not less than
three dollars per ton, a duty only, in addition thereto, shall be paid of two
dollars per ton: Provided, further, That castings of iron, and iron of all
descriptions advanced beyond pig iron, blooms, slabs, or loops, upon which
no duty has been assessed or paid in the form of pig iron, blooms, slabs,
or loops, shall be assessed and pay, in. addition to the foregoing rates of
iron so advanced, a duty of three dollars per ton.
Steel. 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, a duty of five
dollars per ton; valued at above seven cents per pound, and not above
eleven cents per pound, a duty of ten dollars per ton; valued at above
eleven cents, a duty of twelve dollars and fifty cents per ton: Provided,
That steel rolled, and sheet, rod, or wire made of steel upon which a duty
has been assessed and paid, shall be assessed and pay a duty of five per
centum ad valorem upon the increased value only thereof.
Steam-engines. On steam-engines, including locomotive and marine engines, a duty of
Post, p. 476. three per centum ad valorem.
Quicksilver. On quicksilver produced from the ore, a duty of two per centum ad
Post, p. 476. valorem.
Copper, &c. On copper and lead ingots, pigs or bars, and spelter and brass, a duty
Post, p. 477. of three per centum ad valorem.
On rolled brass, copper rolled, yellow sheathing-metal, in rods or sheets,
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 269

and shot, sheet lead, and lead pipes, a duty of three per centum ad va- Shot, sheet
lorem: Provided, That when any of the articles herein mentioned shall lead, &c.
not have been assessed and a duty paid thereon of three per centum, in
the form of ingots, pigs, or bars, a duty of five per centum shall be as-
sessed and paid thereon.
On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or dressed Goat, &C
in the rough, a duty of five per centum ad valorem. sk
On goat, calf, kid, sheep, horse, hog, and dog skins, curried or finished,
a duty of five per centum ad valorem: Provided, That all goat, calf, kid,
sheep, horse, hog, and dog skins, previously assessed in the rough, and
upon which duties have been actually paid, shall be assessed on the in-
creased value only when curried or finished.
On patent, enamelled, and japanned leather and skins of every de- Post, p. 477.
scription, a duty of five per centum ad valorem.
On oil-dressed leather and deer skins, dressed or smoked, a duty of five
per centum ad valorem: Provided, That when leather or skins, upon
which a duty has been previously assessed and paid, shall be manufac-
tured into gloves, mittens or moccasins, the duty shall only be assessed
upon the increased value thereof when so manufactured.
On leather of all descriptions, tanned or partially tanned, in the rough, Leather.
a duty of five per centum ad valorem.
On leather of all descriptions, curried or finished, a duty of five per
centum ad valorem: Provided, That all leather previously assessed in the
rough and upon which duties have been actually paid shall be assessed on
the increased value only when curried or finished.
On wine made of grapes, a duty of five cents per gallon. Wine.
On all other wines or liquors known or denominated as wine, not made
from currants, rhubarb, or berries, produced by being rectified or mixed
with other spirits, or into which any matter whatever may be infused to
be sold as wine, or by any other name, and not otherwise provided for in
this act, a duty of fifty cents per gallon: Provided, that the returns, assess- Post, p. 477.
ment, and collections of the duties on such wines shall be subject to the
regulations of the commissioner of internal revenue. And any person Penalty.
who shall willingly and knowingly sell, or offer for sale, any such wine
made after the passage of this act, upon which the duty herein imposed
has not been paid, or which has been fraudulently evaded, shall, upon con-
viction thereof, be subject to a penalty of one hundred dollars, or to im-
prisonment not exceeding two years, at the discretion of the court.
On furs of all descriptions, when made up or manufactured, a duty of Furs.
five per centum ad valorem: Provided, That all manufactured furs, on
which a duty has been previously assessed and paid before manufacture,
it shall be assessed only on the increased value thereof when so manu-
factured.
On cloth and all textile or knitted or felted fabrics of cotton, wool, or Cloth, &c.
other materials, before the same has been dyed, printed, or bleached, and
on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a duty Post, p. 477.
of five per centum ad valorem: Provided, That thread and yarn, and
warps for weaving shall be regarded as manufactures, and be subject to a
duty of five per centum ad valorem.
On ready-made clothing, boots and shoes, gloves, mittens, and mocca- Clothing.
sins, caps, hats, and bonnets, or other articles of dress for the wear of
men, women, or children, five per centum ad valorem: Provided, That Post, p. 477.
any tailor, boot or shoe maker, hat, cap, or bonnet maker, milliner or
dressmaker, exclusively engaged in manufacturing any of the foregoing
articles to order as custom work, and not for sale generally, who shall
make affidavit to the, assessor or assistant assessor, that the entire amount
of such manufactures so made does not exceed the sum of six hundred Post, p. 477.
dollars per annum, shall be exempt from duty; when exceeding six hun-
23*
270 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

dred dollars per annum, a duty of three per centum ad valorem on the
excess above six hundred dollars.
Cotton. On cotton upon which no duty has been levied, collected, or paid, and
which is not exempted by law, a duty of two cents per pound, which shall
be and remain a lien thereon, until said duty shall have been paid, in the
possession of any person or persons whomsoever.
Manufactures, On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute,
&c., of cotton. India-rubber, gutta-percha, wood, willow, glass, pottery-ware, leather,
paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory,
bone, bristles, wholly or in part, or of other materials not in this act other-
wise provided for, a duty of five per centum ad valorem: Provided, That
shall have
post, p. 477. on all cloths dyed, printed, or bleached, on which a duty or tax the said
been paid before the same were so dyed, printed, or bleached,
duty or tax of five per centum shall be assessed only upon the increased
value thereof: And provided, further, That any cloth or fabrics, as afore-
said, when made of thread, yarn, or warps, upon which a duty, as afore-
said, shall have been assessed and paid, shall be assessed and pay a duty
on the increased value only thereof.
Diamonds. On all diamonds, emeralds, precious stones, and imitations thereof, and
Post, p. 477. all other jewelry, a duty of ten per centum ad valorem: Provided, That
when diamonds, emeralds, precious stones, or imitations thereof, imported
from foreign countries, or upon which import duties have been paid, shall
be set or reset in gold, or any other material, the duty shall be assessed
and paid upon the value only of the settings.
Cavendish, &c., On cavendish, plug, twist, and all other kinds of manufactured tobacco,
tobacco. not herein provided for, from which the stem has been taken out in whole
[Amended, Post, or in part, or which is sweetened, thirty-five cents per pound.
pp. 477, 478.] On smoking tobacco manufactured with all the stem in, the leaf not
having been butted or stripped from the stem, and on refuse tobacco known
as fine-cut shorts, twenty-five cents per pound.
On smoking-tobacco made exclusively of stems, and not mixed with
leaf or leaf and stems, fifteen cents per pound.
Snuff. On snuff, manufactured of tobacco, or any substitute for tobacco, ground
Post, p. 477. dry or damp, pickled, scented, or otherwise, of all descriptions, thirty-five
cents per pound.
Chewing-to- On fine-cut chewing-tobacco, whether manufactured with the stems in
bacco. or not, or however sold, whether loose, in bulk, or in packages, papers,
Post, p. 477. wrappers, or boxes, thirty-five cents per pound.
Cigarettes. On cigarettes made of tobacco, enclosed in a paper wrapper, valued at
not over five dollars per hundred packages, each containing not more than
Post, p. 477. twenty-five cigarettes, one dollar per hundred packages. And all ciga-
rettes made of tobacco enclosed in a paper wrapper, valued at over five
dollars per hundred packages, as aforesaid, shall be subject to the same
duties herein provided for cigars of like value.
On cigarettes made wholly of tobacco, and also on cigars known as che-
roots, or short sixes, valued in each case at not over five dollars per thou-
sand, three dollars per thousand.
Cigars. On cigars, valued at over five dollars and not over fifteen dollars per
Post, p. 477. thousand, eight dollars per thousand.
On cigars, valued at over fifteen dollars and not over thirty dollars per
thousand, fifteen dollars per thousand.
On cigars, valued at over thirty dollars per thousand and not over forty-
five dollars, twenty-five dollars per thousand.
On cigars, at over forty-five dollars per thousand, forty dollars per
thousand, and the valuation of cigars herein mentioned shall in all cases
be the value of the cigars exclusive of the tax.
Cigars, how to And all cigars manufactured after the passage of this act shall be
be packed and
stamped. packed in bundles, boxes, or packages open to inspection, and correctly
Post, p. 478. labelled with the number and kind contained therein, and after inspection
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 271

unless the same shall be removed to a bonded warehouse for exportation,

shall be stamped by the inspector with stamps to be provided by the com-
missioner of internal revenue, denoting the tax thereon, and so affixed
that the bundle or box cannot be opened without effacing or destroying
said stamp. And any bundle, box, or package of cigars which shall be
sold, or pass out of the hands of the manufacturer, except into a bonded
warehouse, without such stamps so affixed by an inspector, shall be for- Cigars sold
feited, and may be seized wherever found, and sold, one half of the pro- Witehot stlaps to
ceeds of such sale to be paid to the informer and the other to the United
States. And every person, before making any cigars after the passage of
this act, shall apply for and procure from the assistant assessor of the
district in which he or she resides, a permit authorizing such person to Makers to old-
carry on the trade of cigar-making, for which permit he or she shall pay tain permit.
said assistant assessor the sum of twenty-five cents. And every person Post, p. 478.
employed, or working at the business of cigar-making in any other dis-
trict than that in which he or she is a resident, shall, before making any
cigars in such other district, present said permit to the assistant assessor
of the district where so employed or working, and procure the indorse-
ment of said assistant assessor thereon, authorizing said business in said
district, for which indorsement the assistant assessor shall be entitled to
receive fiom the applicant the sum of ten cents. And it shall be the duty
of every assistant assessor, upon application of any person residing in his
district, to furnish a permit, or to indorse upon the permit of the appli-
cant, if resident in another district, authority to pursue the tra:le of cigar-
making within the proper district of such assistant assessor; and said
assistant assessor shall keep a record of all permits granted, or indorsed
by him, showing the date of each permit, the name, residence, and place
of employment of the party named therein, the name and district of the
officer who originally granted the same, or who may have made any sub-
sequent indorsements thereon, and the name or names of the party or
parties by whom the person named in such permit is employed, or, if
working for himself or herself, stating such fact; and every person mak-
ing cigars shall keep an accurate account of all the cigars made by him Monthly ac-
or her, for whom, and their kind or quality; and, if made for any other count.
person, shall state in said account the name of the person or persons for
whom the same were made, and his or their place of business, and shall,
on the first Monday of every month, deliver to the assistant assessor of
the district, if required by him, a copy of such account, verified by oath
or affirmation that the same is true and correct. And if any person shall
make any cigars without procuring such permit, or the proper indorse-
ment thereon, he or she shall be punished by a fine of five dollars for
each day he or she shall so offend, or by imprisonment for such time as
the court may order for each day's offence, not exceeding thirty days in
the whole upon any one conviction. And if any person making cigars
shall fail to make the return herein required, or shall make a false return, Penalty for
he or she shall be punished by a fine not exceeding one hundred dollars, making without
or by imprisonment not exceeding thirty days. And if any person, firm, permit, &c.
company, or corporation shall employ or procure any person to make any
cigars, who has not the permit or the indorsement thereon required by this
act, he, she, or they shall be punished by a fine of ten dollars for each
day he, she, or they shall so employ such person, or by imprisonment not
exceeding ten days. And if any person shall be found making cigars
without such permit, or the indorsement thereon, the collector of the dis-
trict may seize any cigars, or tobacco for making cigars, which may be
found in possession of such person, and the same shall be forfeited to the
United States and sold; and one half of the proceeds paid to the United
States, one fourth to the informer, and the other fourth to the collector
making the seizure.
On bullion in lump, ingot, bar, or otherwise, a duty of one half of one Bullion.
272 THIRTY-EIGHTH CONGRESS. SESS. I. Cn. 173. 1864.

per centum ad valorem, to be paid by the assayer of the same, who shall
stamp the product of the assay as the commissioner of internal revenue,
under the direction of the Secretary of the Treasury, may prescribe by
Sales, &c., of general regulations. And every and all sales, transfers, exchanges, trans-
gold; &c., tonot portation, and exportation of gold or silver assayed at any mint of the
stamped, be
unlawful. United States, or by any private assayer, unless stamped as prescribed by
general regulations, as aforesaid, is hereby declared unlawful; and every
person or corporation who shall sell, transfer, transport, exchange, export,
or deal in the same, shall be subject to a penalty of one thousand dollars
for each offence, and to a fine not exceeding that sum, and to imprison-
ment for a term not exceeding two years nor less than six months. No
jeweler, worker, or artificer in gold and silver, shall use either of those
metals except it shall have first been stamped as aforesaid, as required
by this act; and every violation of this section shall subject the offender
to the penalties contained herein. No person or corporation shall take,
transport, or cause to be transported, export, or cause to be exported from
the United States any gold or silver in its natural state, uncoined or unas-
sayed, and unstamped, as aforesaid; and for every violation of this pro-
vision every offender shall be subject to the penalties contained herein:
Provided, That the foregoing subdivision of this section providing for a
days
When this part tax on gold and silver shall only be in force from and after sixty
of acttakeseffect. after the passage of this act.
Duty on arti- SEC. 95. And be it further enacted, That whenever any manufactured
duty
cles increased in articles, goods, wares, or merchandise on which an excise or impost
value by polish- provided for, are increased in
ing, &c: has been paid, and which are not specially
value by being polished, painted, varnished, waxed, oiled, gilded, electro-
typed, galvanized, plated, framed, ground, pressed, colored, dyed, trimmed,
ornamented, or otherwise more completely finished or fitted for use or sale,
without changing the original character or purposes for which the same
are intended to be used, there shall be levied, collected, and paid a tax
of five per centum ad valorem upon the amount of such increased value,
to be ascertained by deducting from the value of the finished article when
sold, or removed for sale, delivery, or consumption, the cost or value of the
original article to the person, firm, or company liable to the duty imposed
upon the increased value thereof. The increasing of values in the man-
ner aforesaid shall be deemed manufacturing, and any person, firm, com-
pany, or corporation engaged therein shall be liable to all the provisions
of law for the collection of internal duties relating to manufacturers, as
to licenses, returns, payment of taxes, liens, fines, penalties, and forfeitures.
Exempt from SEC. 96. And be it further enacted, That newspapers, boards, shingles,
duty. laths, and other lumber, staves, hoops, shooks, headings, and timber par-
tially wrought and unfinished for chairs, tubs, pails, hubs, spokes, felloes,
snaths, lasts, shovel and fork handles, matchwood, umbrella stretchers, al-
cohol made or manufactured of spirits or materials upon which the duties
imposed by law shall have been paid, bone dust, plaster or gypsum, malt,
burning fluid, printers' ink, flax prepared for textile or felting purposes
until actually woven, marble and slate, or other building-stones in block,
rough and unwrought, charcoal, coke, all flour and meal made from grain,
whale
Post, p. 478. bread and breadstuffs, butter, cheese, concentrated milk, paraffine, ware,
and fish oil, value of the bullion used in the manufacture of silver
silver bullion rolled or prepared for platers' use exclusively, materials pre-
pared for the manufacture of hoop-skirts exclusively and unfit for other
use, (such as cut tapes and small wares for joining hoops together,) shall
wares, and
Post, p. 478. be, and hereby are, exempt from duty. And also all goods, which have
merchandise, and articles made or manufactured from materials
been subject to, and upon which internal duties have been actually paid,
or materials imported upon which duties have been paid, or upon which
no duties have been imposed by law, where the increased value of such
goods, wares, or merchandise, and articles so made or manufactured, shall
 THIRTY-EIGHTH CONGRESS. SEss. I CH. 173. 1864. 273

not exceed the amount of five per centum ad valorem, shall be, and hereby
are, exempt from duty.
SEC. 97. And be it further enacted, That every person, firm, or cor- Existing con-
poration, who shall have made any contract prior to the passage of this act, tracts.
and without other provision therein for the payment of duties imposed by
law enacted subsequent thereto, upon articles to be delivered under such
contract; is hereby authorized and empowered to add to the price thereof
so much money as will be equivalent to the duty so subsequently imposed
on said articles, and not previously paid by the vendee, and shall be enti-
tled by virtue hereof to be paid, and to sue for and recover, the same
accordingly: Provided, That where the United States is the purchaser Proviso.
under such prior contract, the certificate of the proper officer of the de-
partment by which the contract was made, showing, according to regula-
tions to be prescribed by the Secretary of the Treasury, the articles so
purchased by the United States, and liable to such subsequent duty, shall
be taken and received, so far as the same is applicable, in discharge of such
subsequent duties on articles so contracted to be delivered to the United
States and actually delivered according to such contract:-

AUCTION SALES. Auction sales.

SEC. 98. And be it further enacted, That there shall be levied, col- cWhat sales
lected, and paid, on all sales of real estate, goods, wares, merchandise, in luded.
articles, or things at auction, including all sales of stocks, bonds, and other
securities, a duty of one fourth of one per centum on the gross amount of
such sales; and every auctioneer or other person 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 man-
ner as may be prescribed by the commissioner of internal revenue, that
the same is true and correct, and shall, at the same time, as aforesaid, pay
to the collector or deputy collector the amount of duty or tax thereupon,
as aforesaid, and in default thereof shall be subject to and pay a penalty
of five hundred dollars. In all cases of delinquency in making said list or
payment the assessment and collection shall be made in the manner pre-
scribed in the general provisions of this act: Provided, That no duty shall Proviso.
be levied under the provisions of this section upon any sales by judicial
or executive officers making auction sales by virtue of a judgment or de-
cree of any court, nor to public sales made by guardians, executors, or
administrators.
BROKEBS. Brokers, &c.

SEC. 99. And be it further enacted, That all brokers, and bankers doing Duty on sale.
business as brokers, shall be subject to pay the following duties and rates
of duty upon the sales of merchandise, produce, gold and silver bullion,
foreign exchange, uncurrent money, promissory notes, stocks, bonds, or Post, p. 478.
other securities as hereinafter mentioned, and shall be subject to all the
provisions, where not inapplicable thereto, for the returns, assessment, col-
lection of the duties, and liens and penalties as are prescribed for the per-
sons, firms, companies, or corporations, owning or possessing, or having
the management of railroads, steamboats, and ferry-boats, that is to say:
Upon all sales of merchandise, produce, or other goods, one eighth of one
per centum; upon all sales and contracts for sales of stocks and bonds,
one twentieth of one per centum on the par value thereof; and of gold
and silver bullion and coin, foreign exchange, promissory notes, or other
securities, one twentieth of one per centum on the amount of such sales,
and of all contracts for such sales: Provided, That any person, firm, or
 CONGRESS. SESS.. .C. 173. 1864.
274 THIRTY-EIGHTH

company, not being licensed as a broker, or banker, or wholesale or retail

dealer, who shall sell, or offer to sell, any merchandise, produce, or gold
and silver bullion, foreign exchange, uncurrent money, promissory notes,
stocks, bonds, or other securities, not bona fide at the time his own prop-
erty, and actually on hand, shall be liable, in addition to all other penal-
ties provided in such cases, to pay fifty per centum in addition to the
foregoing duties and rates of duty.
SEC. 100. And be it further enacted, That there shall be levied an-
Carriages, nually, on every carriage, yacht, billiard-table, gold watch, or pianoforte,
yachts, billiard- or other musical instruments, and on all gold and silver plate the several
tables, &c.
duties or sums of money set down in figures against the same respectively,
or otherwise specified and set forth in schedule A, hereto annexed, to be
paid by the person or persons owning, possessing, or keeping the same on
the first Monday of May in each year, and the same shall be and remain
a lien thereon until paid.
SCHEDULE A.

carriages. Carriage, gig, chaise, phaeton, wagon, buggy wagon, carryall, rockaway, or
other like carriage, and any coach, hackney coach, omnibus, or four-
wheeled carriage, the body of which rests upon springs of any descrip-
tion, which may be kept for use, for hire, or for passengers, and which
shall not be used exclusively in husbandry or for the transportation
of merchandise, valued at fifty dollars and not exceeding one hundred
dollars, including harness used therewith, each, one dollar .......... $1 00
Carriages of like description, valued at above one hundred dollars and not
above two hundred dollars, each, two dollars ................... ..... 2 00
Carriages of like description, valued at above two hundred dollars and not 3 00
above three hundred dollars, each, three dollars ......................
Carriages of like description, valued at above three hundred dollars and not
above five hundred dollars, each, six dollars ......................... 6 00
Carriages of like description, valued at above five hundred dollars, each, ten 10 00
dollars.... ...................................... .......
Watches. On gold watches, composed wholly or in part of gold or gilt, kept for use,
valued at one hundred dollars or less, each, one dollar ................ 1 00
On gold watches, composed wholly or in part of gold or gilt, kept for use
valued at above one hundred dollars, each, two dollars ............... 2 00
Pianofortes. On pianofortes, organs, mclodions, or other parlor musical instruments, kept
for use, not including those placed in churches or public edifices, valued
at not less than one hundred dollars and not above two hundred dollars, 2 00
each, two dollars..............................................
When valued at above two hundred dollars and not above four hundred 4 00
dollars, each, four dollars ............ ..............................
When valued above four hundred dollars, each, six dollars ................ 6 00
Yachts. On yachts, pleasure or racing boats, by sail or steam, measuring by custom- 00
house measurement ten tons or less, each, five dollars ................
Exceeding ten and not exceeding twenty tons, each, ten dollars ........... 10 00
Exceeding twenty and not exceeding forty tons, each, twenty-five dollars.. 25 00
Exceeding forty and not exceeding eighty tons, each, fifty dollars ......... 50 00
Exceeding eighty and not exceeding one hundred and ten tons, each, seven-
ty-five dollars ...................................................... 75 00
Exceeding one hundred and ten tons, each, one hundred dollars .......... 100 00
Billiard-tables. Billiard-tables, kept for use, ten dollars ...... 10 00
.............................
Provided, That billiard-tables kept for hire, and upon which a license tax has
been imposed, shall not be required to pay the tax on billiard-tables kept
for use as aforesaid, anything herein to the contrary notwithstanding.
On plate, of gold, kept for use, per ounce troy, fifty cents ................. 60
Plate. 06
On plate, of silver, kept for use, per ounce troy, five cenfs................
Proviso. Provided, That silver spoons or plate ofassilver used by one family to an
amount not exceeding forty ounces aforesaid, belonging to any one
person, plate belonging to religious societies, and souvenirs and keep-
sakes actually given and received as such, and not kept for use; also, all
premiums awarded as a token of merit by any agricultural society, cor-
poration, or association of persons, for any purpose whatever, shall be
exempt from duty.

Slaughtered SLAUGHTERED CATTLE, SWINE, AND SHEEP.

cattle, swine and
sheep. SEC. 101. And be it further enacted, That there shall be paid by any
person, firm, company, or agent or employee thereof, the following duties
or taxes, that is to say:-
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 275

On all cattle and calves exceeding three months old, slaughtered, ex- Slaughtered
cept when slaughtered for the hides and tallow exclusively, forty cents cattle, &c.
per head.
On all cattle and calves under three months old, slaughtered, five cents
per head.
On all swine slaughtered, ten cents per head.
On all sheep and lambs slaughtered, five cents per head.
Provided, That cattle, not exceeding five in number, and calves, swine, Proviso.
sheep, and lambs, not exceeding in all twenty in number, slaughtered by
any person for his or her own consumption, in any one year, shall be ex-
empt from duty; and all sheep slaughtered for the pelts shall pay two
cents only per head.
SEC. 102. And be it further enacted, That on and after the date on Persons slaugh-
which this act shall take effect, any person or persons, firms, or companies, lists monthly.
or agents or employees thereof, who shall slaughter for sale, [any cattle,
calves, sheep, lambs, or swine,] or who shall be the occupant of any build-
ing or premises in which such cattle, sheep, or swine shall be slaughtered,
any cattle, calves, sheep, lambs, or swine, shall be required to make and
render a list within ten days after the first day of each and every month
to the assistant assessor of the district where the slaughtering is done, stat-
ing the number of cattle, calves, if any, the number of swine, if any, and
the number of sheep and lambs, 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 affirmation, in such manner and form as may be prescribed by the com-
missioner of internal revenue, that the same is true and correct, and shall,
within the time and in the manner prescribed for the payment of duties on
manufactures, pay the full amount of duties accruing thereon, as aforesaid,
to the collector or deputy collector of the district, as aforesaid; and in case
of default in r aking the return or payment of the duties, as aforesaid,
the assessment and collection shall be made as in the 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,
swine, sheep, or lambs so slaughtered upon which the duty is fraudulently
withheld, evaded, or attempted to be evaded; and the commissioner of
internal revenue may prescribe such further rules and regulations as he
may deem necessary for ascertaining the correct number of cattle, calves,
swine, sheep, and lambs liable to be taxed under the provisions of this
act

RAILROADS, STEAMBOATS, FERRY-BOATS, AND BRIDGES. Railroads,

steamboats, ferry-
boats, ald
SEC,. 103. And be itfurther enacted, That every person, firm, company, bridges.
or corporation owning or possessing, or having the care or management of,
any railroad, canal, steamboat, ship, barge, canal-boat, or other vessel, or Post, p. 493.
any stage-coach or other vehicle engaged or employed in the business of
transporting passengers or property for hire, or in transporting the mails
of the United States, or any canal, the water of which is used for mining
purposes, shall be subject to and pay a duty of two and one half per cen-
tum upon the gross receipts of such railroad, canal, steamboat, ship, barge, Post, p. 478.
canal-boat, or other vessel, or such stage-coach or other vehicle: Provided,
That the duty hereby imposed shall not be charged upon receipts for the Proviso.
transportation of persons or property, or mails, between the United
States and any foreign port; and any person or persons, firms, companies, Post, p. 478.
or corporations, owning, possessing, or having the care or management of
any toll-road, ferry, or bridge, authorized by law to receive toll for the
transit of passengers, beasts, carriages, teams, and freight of any descrip-
tion, over such toll-road, ferry, or bridge, shall be subject to and pay a
276 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

duty of three per centum on the gross amount of all their receipts of
every description. But when. the gross receipts of any such bridge or
toll-road shall not exceed the amount necessarily expended to keep such
bridge or road in repair, no tax shall be imposed on such receipts: Pro-
vided, That all such persons, companies, and corporations shall have the
Post, p. 485. right to add the duty or tax imposed hereby to their rates of fare when-
ever their liability thereto may commence, any limitations which may
exist by law or by agreement with any person or company which
may have paid or be liable to pay such fare to the contrary notwith-
Post, p. 478. standing.
Express corn- EXPRESS COMPANIES.
panies.
SEC. 104. And be it further enacted, That any person, firm, company,
or corporation carrying on or doing an express business, shall be subject
to and pay a duty of three per centum on the gross amount of all the re-
ceipts of such express business.

Insurance com- INSURANCE COMPANIES.

panies.
SEC. 105. And be it further enacted, That there shall be levied, col-
lected, and paid a duty of one and a half of one per centum upon the
gross receipts of premiums, or assessments for insurance from loss or dam-
age by fire or by the perils of the sea, made by every insurance company,
whether inland or marine or fire insurance company, and by every asso-
ciation or individual engaged in the business of insurance against loss or
damage by fire or by the perils of the sea; and by every person, firm,
company, or corporation, who shall issue tickets or contracts of insurance
against injury to persons while travelling by land or water; and a like
duty shall be paid by the agent of any foreign insurance company having
an office or doing business within the United States; and that in the ac-
count or return to be rendered, they shall state the amount insured, re-
newed, or continued, the gross amount of premiums recc ved and assess-
Post, p. 478. ments collected, and the duties by law accruing thereon for the quarter
then next preceding.
Passports. PASSPORTS.
SEC. 106. And be it further enacted, That for every passport issued
from the office of the Secretary of State, there shall be paid the sum of
five dollars; which amount may be paid to any collector appointed under
this act, and his receipt therefor shall be forwarded with the application
for such passport to the office of the Secretary of State, or any agent ap-
pointed by him, to be transmitted to the commissioner of internal revenue,
there to be charged to the account of such collector. And the collectors
shall account for all moneys received for passports in the manner here-
inbefore provided, and a like amount shall be paid for every passport
issued by any minister or consul of the United States, who shall account
therefor to the treasury.

Telegraph corn- TELEGRAPH COMPANIES.

panies.
SEC. 107. And be it further enacted, That any person, firm, company,
or corporation owning or possessing or having the care or management
of any telegraphic line by which telegraphic despatches or messages are
received or transmitted, shall be subject to, and pay a duty of, five per
centum on the gross amount of all receipts of such person, firm, company
or corporation.

Theatres, &c. THEATRES, OPERAS, CIRCUSES, AND MUSEUMS.

SEC. 108. And be it further enacted, That any person, firm, or corpo-
ration, or the manager or agent thereof, owning, conducting, or having the
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 277

care or management of any theatre, opera, circus, museum, or other pub- Theatres, op-
lic exhibition of dramatic or operatic representations, plays, performances, eras. &c.
musical entertainments, feats of horsemanship, acrobatic sports, or other
shows which are opened to the public for pay, but not including occasional
concerts, school exhibitions, lectures, or exhibitions of works of art, shall
be subject to and pay a duty of two per centum on the gross amount of
all receipts derived by such person, firm, company, or corporation from
such representations, plays, performances, exhibitions, shows, or musical
entertainments.
SEC. 109. And be it further enacted, That any person, firm, company, Persons having
or corporation owning or possessing, or having the care qr management roads, charge &C.,
ofrail-
to
of, any railroad, canal, steamboat, ship, barge, canal-boat, or other vessel, make monthly
or any ferry, toll-road or bridge, as enumerated and described in section returns to assess-
one hundred and two [three] of this act; or carrying on or doing an ex- dties monthly.
press business; or engaged in the business of insurance, as hereinbefore
described; or owning or having the care and management of any tele- Post, p. 479.
graph line, or owning, possessing, leasing, or having the control or man-
agement of any circus, theatre, opera, or museum, shall within twenty
days after the end of each and every month, make a list or return in
duplicate to the assistant assessor of the district, stating the gross amount
of their receipts, respectively, for the month next preceding, which re-
turn 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 fiom time to time by the commissioner of internal revenue;
and shall also pay to the collector the full amount of duties which have
accrued on such receipts for the month aforesaid. And in case of neglect
or refusal to make said lists or return for the space of ten days after such
return should have been made as aforesaid, the assessor or assistant
assessor shall proceed to estimate the amount received and the duties
payable thereon, and shall add thereto ten per centum, as hereinbefore
provided in other cases of delinquency, to make return for purposes of
assessment; and for the purpose of making such assessment, or of ascer-
taining the correctness of any such return, the books of any such person,
firm, company, or corporation shall be subject to the inspection of the
assessor or assistant assessor on his demand or request therefor. And
in case of neglect or refusal to pay the duties, with the addition aforesaid, Proceedings in
when the same have been ascertained, for the space of ten days after the ase of naeglect
same shall have become payable, the owner, possessor, or person having
the management as aforesaid, shall pay, in addition, ten per centum on the
amount of such duties and addition; and for any attempt knowingly to
evade the payment of such duties, the said owner, possessor, or person
having the care or management as aforesaid, shall be liable to pay a
penalty of one thousand dollars for every such attempt, to be recovered
as provided in this act for the recovery of penalties. And all provisions
of this act in relation to liens and collections by distraint, not incompat-
ible herewith, shall apply to this section and the objects therein embraced.

BANKS AND BANKING. Banks and

* banking.

SEC. 110. And be it further enacted, That there shall be levied, col- Duty on de-
lected, and paid a duty of one twenty-fourth of one per centum each posits;
month upon the average amount of the deposits of money, subject to pay-
ment by check or draft, or represented by certificates of deposit or other-
wise, whether payable on demand or at some future day, with any person,
bank, association, company or corporation engaged in the business of
banking; and a duty of one twenty-fourth of one per centum each month
as aforesaid, upon the average amount of the capital of any bank, associ- on capital.
ation, company, or corporation, or person engaged in the business of bank-
ing beyond the amount invested in United States bonds; and a duty of
VOL. XIII. PUB. - 24
278 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

one twelfth of one per centum each month upon the average amount of
Duty on circu- circulation issued by any bank, association, corporation, company, or per-
lation. son, including as circulation all certified checks and all notes and other
obligations calculated or intended to circulate or to be used as money, but
not including that in the vault of the bank, or redeemed and on deposit for
said bank; and an additional duty of one sixth of one per centum, each
month, upon the average amount of such circulation, issued as aforesaid,
beyond the amount of ninety per centum of the capital of any such bank,
association, corporation, company, or person, and upon any amount of
such circulation, beyond the average amount of the circulation that had
been issued as aforesaid by any such bank, association, corporation, com-
pany, or person, for the six months preceding the first day of July, eigh-
Monthly re- teen hundred and sixty-four. And on the first Monday of August next,
turns, and of each month thereafter, a true and accurate return of the amount of
circulation, of deposit, and of capital as aforesaid, for the previous month,
shall be made and rendered in duplicate by each of such banks, associa-
tions, corporations, companies, or persons to the assessor of the district in
which any such bank, association, corporation, or company may be located,
or in which such person may reside, with a declaration annexed thereto,
and the oath or affirmation of such person, or of the president or cashier
of such bank, association, corporation, or company, in such form and man-
ner as may be prescribed by the commissioner of internal revenue, that
the same contains a true and faithful statement of the amount of circula-
tion, deposits, and capital as aforesaid, subject to duty as aforesaid, and
shall transmit the duplicate of said return to the commissioner of internal
Monthly pay- revenue, and within twenty days thereafter shall pay to the said commis-
ments. sioncr of internal revenue the duties hereinbefore prescribed upon the
said amount of circulation, of deposits, and of capital, as aforesaid, and for
any refusal or neglect to make or to render such return and payment as
aforesaid, any such bank, association, corporation, company, or person so
in default shall be subject to and pay a penalty of two hundred dollars,
besides the additional penalty and forfeitures in other cases provided in
this act; and the amount of circulation, deposit, and capital, as aforesaid,
in default of the proper return, shall be estimated by the assessor or as-
sistant assessor of the district as aforesaid, upon the best information he can
obtain; and every such penalty, together with the duties as aforesaid, may
be recovered for the use of the United States in any court of competent
Branch-banks. jurisdiction. And in the case of banks with branches, the duty herein
provided for shall be imposed upon the circulation of each branch, sever-
ally, and the amount of capital of each branch shall be considered to be
the amount allotted to such branch; and so much of an act entitled " An
1863, ch. 73, §7. act to provide ways and means for the support of the government," ap-
Vol. xii. p. 712. proved March three, eighteen hundred and sixty-three, as imposes any
tax on banks, their circulation, capital, or deposits, other than is herein
provided, is hereby repealed: Provided, That this section shall not apply
to associations which are taxed under and by virtue of the act " to pro-
1863, ch. 58, vide a national currency, secured by a pledge of United States bonds, and
Vol. xii. p. 665. to provide for the circulation and redemption thereof;" nor to any sav-
[Clause stricken ings-bank having no capital stock, and whose business is confined to re-
out, ost, p.479.] ceiving deposits and loaning the same on interest for the benefit of the
depositors only, and which do no other business of banking: And pro-
What banks vided, further, That any bank ceasing to issue notes for circulation, and
exempt. which shall deposit in the treasury of the United States, in lawful money,
the amount of its outstanding circulation, to be redeemed at par, under
such regulations as the Secretary of the Treasury may prescribe, shall be
exempt from any tax upon such circulation.
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 279

LOTTERIES. Lotteries.

SEC. 111. And be it further enacted, That every individual partner-

ship, firm, and association, being proprietors, managers, or agents of lot-
teries, shall pay a tax of five per centum on the gross amount of the Duty.
receipts from the said business; and all persons making such sales shall,
within ten days after the first day of each and every month, make and Monthlylists;
render a list or return in duplicate to the assistant assessor of the gross to be given to
amount of such sales, made as aforesaid, with the amount of duty which &c.
has accrued or should accrue thereon; which list shall have annexed
thereto a declaration, under oath or affirmation, in such form and signed
by such officer, agent, or clerk, as may be prescribed by the commissioner
of internal revenue, that the same is true and correct, and that the said
proprietors, managers, and agents shall, on or before the twentieth day
of each and every month, as aforesaid, pay the collector or deputy collec- Monthly pay-
tor of the proper district the amount of the duty or tax as aforesaid. And ments
in default of making such lists or returns, the said proprietors, managers,
and agents, and all other persons making such sales, shall be subject to
and pay a penalty of one thousand dollars, besides the additions, penalties, Penalty for de-
and forfeitures in other cases provided; and the said proprietors, man- fault in making
agers, and agents shall, in default of paying the said duty or tax at the lists.
time herein required, be subject to and pay a penalty of one thousand
dollars, or be imprisoned not exceeding one year. In all cases of delin-
quency in making said list, return, or payment, the assessments and col-
lections shall be made in the manner prescribed in the provisions of this
act in relation to manufactures,'articles, and products: Provided, That the
managers of any sanitary fair, or of any charitable, benevolent, or relig- Raffles at fairs.
ious association, may apply to the collector of the district and present to
him proof that the proceeds of any contemplated lottery, raffle, or gift
enterprise will be applied to the relief of sick and wounded soldiers, or to
some other charitable use, and thereupon the commissioner shall grant a
permit to hold such lottery, raffle, or gift enterprise, and the said sanitary
fair, or charitable or benevolent association, shall be exempt from all
charge, whether from tax or license, in respect of such lottery, raffle, or
gift enterprise: Provided, further, That nothing in this section contained No lottery
shall be construed to legalize any lottery. legalized.
SEC. 112. And be it further enacted, That each lottery ticket, or cer- Lottery tickets
tificate supplementary thereto, shall be legibly stamped at the time of to be stamped.
sale with the name of the vendor and the date of such sale, under a pen-
alty of fifty dollars, to be paid by the vendor of each lottery ticket or
certificate supplementary thereto sold without being first stamped as
aforesaid.
SEC. 113. And be it further enacted, That in addition to all other
penalties and forfeitures now imposed by law for the evasion of license Penalty for sell-
fees or other taxes upon the lottery business, any person who shall here- inf lottery tickets
after sell or dispose of any lottery ticket or certificate supplementary
thereto, or any device in the nature thereof, without having first duly
obtained a license, as hereinbefore mentioned, shall incur a penalty of
five hundred dollars for each and every such offence; and any person
who shall purchase, obtain, or receive any lottery ticket, or any policy of
numbers, tokens, certificate, wager, or device, representing or intended to
represent a lottery ticket, or fractional part thereof, from any person not
having a license to deal in lottery tickets, as provided by law, may recover
fiom such person of whom the same was purchased, obtained, or received,
at any time within three years thereafter, before any court of competent
jurisdiction, a sum equal to twice the amount paid for the same, with just
and legal costs.
280 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

Advertisements. ADVERTISEMENTS.

SEC. 114. And be it further enacted, That there shall be levied, col-
lected, and paid by any person or persons, firm, or company, publishing
any newspaper, magazine, review, or other literary, scientific, or news pub-
lication, issued periodically, on the gross receipts for all advertisements, or
all matters for the insertion of which in said newspaper or other publica-
tion, as aforesaid, or in extras, supplements, sheets, or fly-leaves accom-
panying the same, pay is required or received, a duty of three per centum ;
and the person or persons, firm, or company, owning, possessing, or having
the care or management of any and every such newspaper, or other publi-
cation, as aforesaid, shall make a list or return on the first day of January,
Quarterly re- April, July, and October of each year, containing the gross amount of
turns. receipts as aforesaid, and the amount of duties which have accrued
thereon, and render the same in duplicate to the assistant assessor of the
district 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, within ten days after the time of making said list or
Payments. return, pay to the collector or deputy collector of the district the full
Penalty for amount of said duties. And in case of neglect or refusal to comply with
neglect; any of the provisions contained in this section, or to make and render said
list or return, for the space of ten days after the time when said list or
return ought to have been made, as aforesaid, the assistant assessors of
the respective districts shall proceed to estimate the duties as heretofore
provided in other cases of delinquency; and in case of neglect or refusal
to pay the duties, as aforesaid, for the space of ten days after said duties
become due and payable, and have been demanded, said owner, possessor,
or person or persons having the care or management of said newspa-
pers or publications, as aforesaid, shall pay, in addition thereto, a pen-
for fraud or alty of ten per centum on the amount due. And in case of fraud or
evasion, evasion, whereby the revenue is attempted to be defrauded, or the duty
withheld, said owners, possessors, or person or persons having the care
or management of said newspapers or other publications, as aforesaid,
shall forfeit and pay a penalty of one thousand dollars for each offence,
or for any sum fraudulently unaccounted for. And all provisions in this
act in relation to returns, additions, penalties, forfeitures, liens, assess-
ments, and collection, net incompatible herewith, shall apply to this
Proviso. section and the objects herein embraced: Provided, That in all cases
where the rate or price of advertising is fixed by any law of the
United States, state, or territory, it shall be lawful for the company,
person or persons, publishing said advertisements, to add the duty or
tax imposed by this act to the price of said advertisements, any law to
the contrary notwithstanding; and that the receipts for advertisements
Exemption. to the amount of six hundred dollars annually, by any person or persons,
firm, or company publishing any newspaper, magazine, review, or other
literary, scientific, or news publication, issued periodically, shall be
exempt from duty: And provided,further, That all newspapers whose
average circulation does not exceed two thousand copies, shall be
exempted from all taxes for advertisements.
If a person has SEC. 115. And be it further enacted, That whenever by this act any
more than one license, duty, or tax of any description has been imposed on any person
place of business, unin-
tax tobe collected or corporate body, or property of any person, or incorporated or shall
where. corporated company, having more than one place of business, it
be lawful for the commissioner of internal revenue to prescribe and
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 281

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: Pro- Tax on manu-
vided, That all taxes on manufactures, manufacturing companies, and factures,collected
manufacturing corporations shall be assessed, and the tax collected, in ere
the district within which the place of manufacture is located, unless
otherwise provided.
INCOME. Income duty.

SEC. 116. And be it further enacted, That there shall be levied, col- [Amended, Post,
lected, and paid annually upon the annual gains, profits, or income of P. 479.]
every person residing in the United States, or of any citizen of the United
States residing abroad, whether derived from any kind of property, rents, Sources of in-
interests, 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 mentioned, if such annual
gains, profits, or income, exceed the sum of six hundred dollars, a duty
of five per centum on the excess over six hundred dollars and not exceed- Rate.
ing five thousand dollars; and a duty of seven and one half of one per
centum per annum on the excess over five thousand dollars and not ex-
ceeding ten thousand dollars; and a duty of ten per centum on the excess
over ten thousand dollars. And the duty herein provided for shall be
assessed, collected, and paid upon the gains, profits, or income for the When assessed
year ending the thirty-first day of December next, preceding the time for and payable.
levying, collecting, and paying said duty: Provided, That income de- Provisos.
rived from interest upon notes, bonds, and other securities of the United
States, shall be included in estimating incomes under this section: Pro-
vided, That only one deduction of six hundred dollars shall be made from Deductions.
the aggregate incomes of all the members of any family composed of parents
and minor children, or husband and wife, except in cases where such
separate income shall be derived from the separate and individual estate, Profits and
gains,. or labor of the wife or child: And provided, further, That net real estate.
profits realized by sales of real estate purchased within the year for
which income is estimated, shall be chargeable as income; and losses on
sales of real estate purchased within the year, for which income is esti-
mated, shall be deducted from the income of such year.
SEC. 117. And be it further enacted, That in estimating the annual Taxes to be
gains, profits, or income of any person, all national, state, and municipal deducted.
taxes, other than the national income tax, lawfully assessed within the [Amended, Post,
year upon the property or sources of income of any person, as aforesaid, P- 479.]
from which said annual gains, profits, or income is or should be derived,
shall be deducted, in addition to six hundred dollars, from the gains,
profits, or income of the person who has actually paid the same, whether
owner, tenant, or mortgagor; also the salary or pay received for services
in the civil, military, naval, or other service of the United States, includ-
ing senators, representatives, and delegates in congress, above the rate
of six hundred dollars per annum; and there shall also be deducted the Dividends on
income derived from dividends on shares in the capital stock of any bank, shares already
trust company, savings institution, insurance, railroad, canal, turnpike,
canal navigation, or slack-water company, and the interest on any bonds
or other evidences of indebted(aess of any such corporation or company,
which shall have been assessed and the tax paid, as hereinafter provided;
also the amount paid by any person for the rent of the homestead used
or occupied by himself or his family, and the rental value of any home-
stead used or occupied by any person, or by his family, in his own right
or in the right of his wife, shall not be included and assessed as part of
the income of such person. In estimating the annual gains, profits, or Annualgains,
income of any person, the interest over and above the amount of interest how estimated
paid upon all notes, bonds, and mortgages, or other forms of indebtedness,
24*
282 THIRTY-EIGIITH CONGRESS. SEss. I. CH. 173. 1864.

and collectable,
Annual gains, bearing interest, whether due and paid or not, if good
how estimated. shall be included and assessed as part of the income of such person for
each year; and also all income or gains derived from the purchase and
sale of stocks or other property, real or personal, and the increased value
of live stock, whether sold or on hand, and the amount of sugar, wool,
butter, cheese, pork, beef, mutton, or other meats, hay, and grain, or other
vegetable or other productions of the estate of such person sold, not in-
cluding any part thereof unsold or on hand during the year next preced-
ing the thirty-first of December, shall be included and assessed as part
of the income of such person for each year, and the gains and profits of
all companies, whether incorporated or partnership, other than the com-
panies specified in this section, shall be included in estimating the annual
gains, profits, or income of any person entitled to the same, whether
Annual deduc- divided or otherwise. In estimating deductions from income, as aforesaid,
when any person rents buildings, lands, or other property, or hireslabor
tions, how esti-
mated.
d te
ma
to carry on land, or to conduct 'any other business from which such in-
come is actually derived, or pays interest upon any actual incumbrance
thereon, the amount actually paid for such rent, labor, or interest shall be
deducted; and also the amount paid out for usual or ordinary repairs, not
exceeding the average paid out for such purposes for the preceding five
years, shall be deducted, but no deduction shall be made for any amount
paid out for new buildings, permanent improvements, or betterments,
Proviso. made to increase the value of any property or estate: Provided,That in
cases where the salary or other compensation paid to any person in the
employment or service of the United States, shall not exceed the rate of
six hundred dollars per annum, or shall be by fees, or uncertain or irreg-
ular in the amount or in the time during which the same shall have ac-
crued or been earned, such salary or other compensation shall be included
in estimating the annual gains, profits, or income of the person to whom
the same shall have been paid, in such manner as the commissioner of
internal revenue, under the direction of the Secretary of the Treasury,
may prescribe.
Lists of income SEC. 118. And be it further enacted, That it shall be the duty of all
to be returned persons of lawful age, and all guardians and trustees, whether such trus-
under oath; tees are so by virtue of their office as executors, administrators, or in
[Amended, Post, other fiduciary capacity, to make a list or return under oath or affirma-
p. 480.] tion, in such fbrm and manner as nay be prescribed by the commissioner
of internal revenue, to the assistant assessor of the district in which he
resides, of the amount of his or her income, or the income of such minors
or persons as may be held in trust as aforesaid, according to the require-
income
to state what. ments hereinbefore mentioned, stating the sources from which saidand sale
is derived, whether from any kind of property, or the purchase
of property, rents, interest, dividends, salaries, or from any profession,
In case ofneg- trade, employment, or vocation, or otherwise. And in case of neglect or
lect, &c., to refusal to make such return, the assessor or assistant assessor shall assess
make return, the amount of his or her income, and the duty thereon, in the same man-
ner as is provided for in other cases of neglect and refusal to furnish lists
or returns in the provisions of this act, where not otherwise incompatible;
and the assistant assessor may increase the amount of the list or return,
or of any party making such return, if he shall be satisfied that the same
Proviso. is understated: Provided, That any party, in his or her own behalf, or
as guardian or trustee, as aforesaid, shall be permitted to declare, under
oath or affirmation, the form and manner of which shall be prescribed by
the commissioner of internal revenue, that he or she was not possessed
of an income of six hundred dollars, liable to be assessed according to the
provisions of this act, or may declare that he or she has been assessed
elsewhere in the same year for, and has paid an income duty under au-
thority of the United States, and shall thereupon be exempt from income
duty jn said district; or, if the list or return of any party shall have been
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173 1864. 283

increased by the assistant assessor, in manner as aforesaid, such party Proceedings, if

may be permitted to declare, under oath or affirmation, the amount of read by as-
annual income, or the amount held in trust, as aforesaid, liable to be as- sessors:
sessed, and the same, so declared, shall be received by such assistant
assessor as true, and ag the sum upon which duties are to be assessed and
collected, except that the deductions claimed in such cases shall not be
made or allowed until approved by the assistant assessor. But any per-
son feeling aggrieved by the decision of the assistant assessor in such
cases, may appeal to the assessor of the district, and his decision thereon Appeal.
shall be final; and the form, time, and manner of proceedings shall be
subject to rules and regulations to be prescribed by tire commissioner of
internal revenue.
SEc. 119. And be it further enacted, That the duties on incomes Duties on in-
herein imposed shall be levied on the first day of May, and be due and comes. when pay-
payable on or before the thirtieth day of June, in each year, until and able.
including the year eighteen hundred and seventy, and no longer; and to
any sum or sums annually due and unpaid for thirty days after the thir- Post, p. 481.
tieth of June, as aforesaid, and for ten days after demand thereof by the
collector, there shall be levied in addition thereto the sum of ten per
centum on the amount of duties unpaid, as a penalty, except from the
estates of deceased and insolvent persons. And if any person liable to
pay suth duty shall neglect or refuse to pay the same, after such demand, Penalty for neg-
the amount due shall be a lien in favor of the United States from the lect or refusal to
time it was due until paid, with the interest, penalties, and costs that may pay.
accrue in addition thereto, upon all the property and rights to property
belonging to such person; 'and in default of the payment of said duty
aforesaid, said lien may be enforced by distraint upon such property,
rights to property, stocks, securities, and evidences of debt, by whomso-
ever holden; and for this purpose the collector, after demands duly given,
as aforesaid, shall issue a warrant, in form and manner to be prescribed
by the 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 evi- Levy.
dences of debt, a further sum, to be fixed and stated in such warrant, over
and above the said annual duty, interest, and penalty for non-payment,
sufficient for the fees, costs, and expenses of such levy. And in all cases
of sale, as aforesaid, the certificate of such sale by the collector shall vest Sale.
in the purchaser all right, title, and interest of such delinquent in and to
such property, whether the property be real or personal; and where the
subject of sale shall be stocks, the certificate of said sale shall be lawful
authority and notice to the proper corporation, company, or association, to
record the same on the books or records, in the same manner as if trans-
ferred 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, where the subject of sale shall be securities or other
evidences of debt,. shall be good and valid receipts to the person holding
the same, as against any person holding, or claiming to hold, possession of
such securities or other evidences of debt.
SEc. 120. And be it further enacted, That there shall be levied and Duty on divi-
collected a duty of five per centum on all dividends in scrip or money dends in scrip.'
thereafter declared due, and whenever the same shall be payable, to stock-
holders, policy-holders, or depositors, as part of the earnings, income, or
gains of any bank, trust company, savings institution, and of any fire,
marine, life, inland insurance company, either stock or mutual, under
whatever name or style known or called, in the United States or terri-
tories, whether specially incorporated or existing under general laws, and
on all undistributed sums, or sums made or added diring the year to their
surplus or contingent funds; and said banks, trust companies, savings in-
 CONGRESS. SESS. I. Cu. 173. 1864.
284 THIRTY-EIGHTH
here-
stitutions, and insurance companies shall pay the said duty, and are
account
by authorized to deduct and withhold from all payments made on
afore-
of any dividends or sums of money that may be due and payable as
said, the said duty of five per centum. And a list or return shall be made
and one of
Lists in dupli- and rendered to the assessor or assistant assessor in duplicate,
cat
said lists or returns shall be transmitted, and the duty paid to the com-
any
missioner of internal revenue within thirty days after the time when
or sums of money become due or payable as aforesaid; and
dividends
and faithful account of the amount
said list or return shall contain a true
of duties as aforesaid; and there shall be annexed thereto a declaration savings
of the president, cashier, or treasurer of the bank, trust company, and
institution, or insurance company, under oath or affirmation, in form
manner as may be prescribed by the commissioner of internal revenue,
that the same contains a true and faithful account of the duties list as afore-
of such or re-
Penalty for de- said. And for any default in the making or rendering
fault in making declaration annexed, the bank, trust company, savings
duplicate.i turn, with such a
institution, or insurance company, making such default, shall forfeit as
in
penalty the sum of one thousand dollars; and in case of any default
making or rendering said list or return, or of any default in the payment
of the duty as required, or any part thereof, the assessment and collection
of the duty and penalty shall be in accordance with the general provisions
Proviso. of law in other cases of neglect and refusal: Provided, That the duty
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,
nor shall the portion of premiums returned by mutual life insurance com-
or profits under
Post, p. 481. panies to their policy holders be considered as dividends
this act.
Banks neglect- SEC. 121. And be it further enacted, That any bank legally authorized
ing to make ad- to make dividends
ditionsto surplus to issue notes as circulation, which shall neglect or omit
often as once in six
fund, to return or additions to its surplus or contingent fund as
semi-annually months, shall make a list or return in duplicate, under oath or affirmation dis-
amount of profits. of the president or cashier, to the assessor or assistant assessor of the
trict in which it is located, on the first day of January and July in each year,
or within thirty days thereafter, of the amount of profits which have
accrued or been earned and received by said bank during the six months
one
next preceding said first days of January and July; and shall present
lists or returns and pay to the collector of the district a duty of
of said
and in case of default to make such list
five per centum on such profits;
sub-
or return and payment within the thirty days as aforesaid, shall be
foregoing section of this act: Provided, That
Proviso. ject to the provisions of the or
when any dividend is made which includes any part of the surplus
contingent fund of any bank, trust company, savings institution, insurance
or railroad company, which has been assessed and the duty paid thereon,
the amount of duty so paid on that portion of the surplus or contingent
fund may be deducted from the duty on such dividend.
turn-
SEC. 122. And be it further enacted, That any railroad, canal, for
Railroad and pike, canal navigation, or slackwater company indebted for any money
other corpora- which bonds or other evidence of indebtedness have been issued, payable
tion bonds. in one or more years after date, upon which interest is stipulated to be paid,
have
or coupons representing the interest, or any such company that may
declared any dividend in scrip, or money due or payable to its stockhold-
ers, as part of the earnings, profits, income, or gains of such company,
used
and all profits of such company carried to the account of any fund, or
on
for construction, shall be subject to and pay a duty of five per centum
the amount of all such interest, or coupons, dividends, or profits, whenever to
the same shall be payable; and said companies are hereby authorized
on account of any interest, or
deduct and withhold from all payments,
per
coupons and dividends due and payable as aforesaid, the duty of five
of the amount of said duty so deducted from
centum ; and the payment
 THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864. 285

the interest, or coupons, or dividends, and certified by the president or

treasurer of said company, shall discharge said company from that amount
of the dividend, or interest, or coupon, on the bonds or other evidences of
their indebtedness so held by any person or party whatever, except where
said companies may have contracted otherwise. And a list or return shall Returns.
be made and rendered to the assessor or assistant assessorin duplicate, and
one of said lists or returns shall be transmitted and the duty paid to the
commissioner of internal revenue within thirty days after the time when
said interest, coupons, or dividends become due and payable, and as often as
every six months; and said list or return shall contain a true and faithful
account of the amount of the duty, and there shall be annexed thereto a
declaration of the president or treasurer of the company, under oath or
affirmation, in form and manner as may be prescribed by the commissioner
of internal revenue, that the same contains a true. and faithful account of
said duty. And for any default in making or rendering such list or Defaultinmak-
return, with the declaration annexed, or of the payment of the duty as ing returns.
aforesaid, the company making such default shall forfeit as a penalty the
sum of one thousand dollars; and in case of any default in making or
rendering said list or return, or of the payment of the duty, or'any part
thereof, as aforesaid, the assessment and collection of the duty and penalty
shall be made according to the provisions of law in other cases of neglect
or refusal.
SEC. 123. And be it further enacted, That there'shall be levied, col- Duty on in-
lected, and paid, on all salaries of officers,or payments for services to per- comes those
f
the United
in
States
sons in the civil, military, naval, or other employment or service of the seice
United States, including senators and representatives and delegates in
congress, when exceeding the rate of six hundred dollars per annum, a
duty of five per centum on the excess above-the said six hundred dollars;
and it shall be the duty of all paymasters, and all disbursing officers, un-
der the government of the United States, or in the employ thereof, when
making any payments to officers and persons as aforesaid, or upon settling Disbursing offl-
and adjusting the accounts of such officers and persons, to deduct and ersto deduct the
withhold the aforesaid duty of five per centum, and shall, at the same time,amoun
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. And it shall be the duty of the several auditors of
the Treasury Department, when auditing the accounts of any paymaster or
disbursing officer, or when settling or adjusting the accounts of any such
officer, to require evidence that the duties or taxes mentioned in this sec-
tion have been deducted or paid over to the commissioner of internal
revenue: Provided, That payments of prize money shall be regarded as
income from salaries, and the duty thereon shall be adjusted and collected
in like manner.

LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. Legacies, &c.

SEC. 124. And be it further enacted, That any person or persons hav-
ing in charge or trust, as administrators, executors, or trustees, any lega-
cies or distributive shares arising from personal property, where the whole
amount of such personal property, as aforesaid, shall exceed the sum of
one thousand dollars in actual value, passing, after the passage of this act,
from any person possessed of such property, either by will or by the intes-
tate laws of any state or territory, or any personal property or interest
therein, transferred by deed, grant, bargain, sale, or gift, made or intended
to take effect in possession or enjoyment after the death of the grantor
or bargainor, to any person or persons, or to any body or bodies politic or
286 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

Duty on lega- corporate, in trust or otherwise, shall be, and hereby are, made subject to
ies, &c. a duty or tax, to be paid to the United States, as follows, that is to say:-
First. WheSe the person operersons entitled to any beneficial interest
in such property shall be the lineal issue or lineal ancestor, brother or
sister, to the person who died possessed of such property, as aforesaid, at
the rate of one dollar 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 the rate of two dollars for each and
every hundred dollars of the clear value of such interest.
Third. Where the person or persons entitled to any beneficial interest
in such property shall be a brother or sister of the father or mother, or a
descendant of a brother or sister of the father or mother, of the person who
died possessed, as aforesaid, at the rate of four dollars for each and every
hundred dollars of the clear value of such interest.
Fourth. Where the person or persons entitled to any beneficial interest
in such property shall be a brother or sister of the grandfather or grand-
mother, &r a descendant of the brother or sister of the grandfather or
grandmother, of the person who died possessed as aforesaid, at the rate of
five 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 hereinbefbre 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 the rate of six dollars for each and every hundred dollars of the clear
What exempt value of such interest: Provided, That all legacies or property passing
from tax. by will, or by the laws of any state or territory, to husband or wife of
om
tax.
the person who died possessed, as aforesaid, shall be exempt from tax or
duty.
Duty to be a SEC. 125. And be it further enacted, That the tax or duty aforesaid shall
lien. be a lien and charge upon the property of every person who may die as
aforesaid, for twenty years, or until the same shall, within that period, be
fully paid to and discharged by the United States; and every executor,
administrator, or trustee, before payment and distribution to the legatees,
or any parties entitled to beneficial interest therein, shall pay to the col-
lector or deputy collector of the district of which the deceased person was
a resident, the amount of the duty or tax assessed upon such legacy or
distributive share, and shall also make and render to the assessor or assist-
Lists. ant assessor of the said district a schedule, list, or statement, in duplicate,
of the amount of such legacy or distributive share, together with the
amount of duty which has accrued, or shall 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, the duplicate of which schedule,
list, or statement shall be by him immediately delivered, and the tax
thereon paid 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 such duty or tax, a receipt or receipts for
the same in duplicate, which shall be prepared as hereinafter provided.
Such receipt or receipts, duly signed and delivered by such collector or
deputy collector, shall be sufficient evidence to entitle such executor, ad-
ministrator, or trustee, to be credited and allowed such payment by every
tribunal which, by the laws of any state or territory, is, or may be, em-
powered to decide upon and settle the accounts of executors and adminis-
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 287

trators. And in case such executor, administrator, or trustee, shall refuse cRefusal or neg-
t
or neglect to pay the aforesaid duty or tax to the collector or deputy col- le to pay.
lector, as aforesaid, within the time hereinbefore provided, or shall neglect
or refuse to deliver to said collector or deputy collector the duplicate of
the schedule, list, or statement of such legacies, property, or 'personal
estate, under oath, as aforesaid, or shall neglect or refuse to deliver the
schedule, list, or statement of such legacies, property, or personal estate,
under oath, as aforesaid, or shall deliver to said assessor or assistant
assessor a false schedule or statement of such legacies, property, or per- False schedules.
sonal estate, or give the names and relationship of the persons entitled
to beneficial interests therein untruly, or shall not truly and correctly
set forth and state therein the clear value of such beneficial interest,
or where no administration upon such property or personal estate shall
have been granted or allowed under existing laws, the assistant as-
sessor shall make out such lists and valuation as in other cases of neg-
lect or refusal, and shall assess the duty thereon; and the collector
shall commence appropriate proceedings before any court of the United
States, in the name of the United States, against such person or per-
sons 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 Property to be
upon the judgment or decree of such court, and from the proceeds of sold-
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 title to the same. The deed or deeds, or any proper con-
veyance 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 Effect of deed
thereof all the title of the delinquent to the property or personal estate of sale.
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 Persons having
shall have in his possession, charge, or custody, any record, file, or paper papers relating to
succession to ex-
containing, or supposed to contain, any information concerning such prop- hbitthem to as
erty or personal estate, as aforesaid, passing from any person who may sessor, &c.
die, as aforesaid, shall exhibit the same at the request of the assessor or
assistant assessor of the district, 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, and [any] such records, files, or Post,p. 481.
papers, shall refuse or neglect to exhibit the same on request, as aforesaid,
he shall forfeit and pay the sum of five hundred dollars: Provided, [That]
in all legal controversies where such deed or title shall be the subject of
judicial investigation, the recital in said deed shall be prima facie evidence
of its truth, and that the requirements of the law had been complied with
by the officers of the government.

SUCCESSION TO REAL ESTATE. Succession to

real estate.
SEC. 126. And be it further enacted, That for the purposes of this
act the term " real estate " shall include all lands, tenements, and heredita- Real estate to
ments, corporeal and incorporeal; that the term " succession " shall de- include what.
note the devolution of title to any real estate; and that the term " person "
shall be held to include persons, body corporate, company, or association.
SEC. 127. And be it further enacted, That every past or future dispo-
sition of real estate by will, deed, or laws of descent, by reason whereof
any perso[n] shall become beneficially entitled, in possession or expec-
288 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

tancy, to any real estate, or the income thereof, upon the death of any
person dying after the passing of this act, shall be deemed to confer, on
"Succession," the person entitled by reason of any such disposition, a " succession;" and
"successor,", the term "successor" shall denote the person so entitled; and the term
mean what. " predecessor" shall denote the grantor, testator, ancestor, or other person
from whom the interest of the successor has been or shall be derived.
A charge upon SEC. 128. And be it further enacted, That where any real estate shall,
real estate termi- at or after the passing of this act, be subject to any charge, estate, or in-
nated by death to
bet"succes-°
a terest, determinable by the death of any person, or at any period ascer-
sion." tainable only by reference to death, the increase of benefit accruing to
any person upon the extinction or determination of such charge, estate, or
interest, shall be deemed to be a succession accruing to the person then
entitled, beneficially, to the real estate or the income thereof.
Persons taking SEC. 129. And be it further enacted, That where any persons, after the
juccessiow t passing of this act, shall take any succession jointly, they shall pay the
pay du'ty duty chargeable thereon by this act in proportion to their respective in-
terests in the succession; and any beneficial interest in such succession,
accruing to any of them by survivorship, shall be deemed to be a new
succession, derived from the predecessor from whom the joint title shall
have been derived.
Benefits accru- SEC. 130. And be it further enacted, That where any disposition of real
inn frbdteathi- estate shall be accompanied by the reservation or assurance of, or contract
charge on real for, any benefit to the grantor, or any other person, for any term of life,
estate to be a or for any period ascertainable only by reference to death, such disposi-
succession." tion shall be deemed to confer at the time appointed for the determination
of such benefit an increase of beneficial interest in such real estate, as a
succession equal in annual value to the yearly amount or yearly value of
the benefit so reserved, assured, or contracted for, on the person in whose
favor such disposition shall be made.
Where title SEC. 131. And be it further enacted, That where any disposition of real
passes, but bene- estate shall purport to take effect presently, or under such circumstances
icialownership as not to confer succession, but, by the effect or in consequence of any
engagement, secret trust, or arrangement capable of being enforced in a
court of law or equity, the beneficial ownership of such real estate shall
not, bona fide, pass according to the terms of such disposition, but shall,
in fact, be reserved to the grantor or other person for some period ascer-
tainable only by reference to death, the person shall be deemed, for the
purposes of this act, to acquire the real estate so passing as a succession
derived from the person making the disposition as the predecessor.
Deed without SEC. 132. And be it further enacted, That if any person shall, by deed
valuable consid- f gift, or other assurance of title, made without valuable and adequate
fera succession consideration, and purporting to vest the estate either immediately or in
upon grantee, the future, whether or not accompanied by the possession, convey any
real estate to any person, such disposition shall be held and taken to confer
upon the grantee a succession within the meaning of this act.
SEC. 133. And be it further enacted, That there shall be levied and
Duties on suc- paid to the United States in respect of every such succession as aforesaid,
cessions. according to the value thereof, the following duties, that is to say:-
Where the successor shall be the lineal issue or lineal ancestor of
the predecessor, a duty at the rate of one dollar per centum upon such
value.
Where the successor shall be a brother or sister, or a descendant of a
brother or sister of the predecessor, a duty at the rate of two dollars per
centum upon such value.
Where the successor 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 pre-
decessor, a duty at the rate of four dollars per centum upon such value.
Where the successor shall be a brother or sister of the grandfather or
grandmother, or a descendant of the brother or sister of the grandfather
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 289
or grandmother of the predecessor, a duty at the rate of five dollars per Duties on suc-
centum upon such value. cessions.
Where the successor shall be in any other degree of collateral consan-
guinity to the predecessor than is hereinbefore described, or shall be a
stranger in blood to him, a duty at the rate of six dollars per centum upon Post, p. 481.
such value.
SEC. 134. And be it further enacted, That where the interest of any if interest of
successor in any real estate shall, before he shall have become entitled any successorhas
thereto in possession, have passed by reason of death to any other sue- Pasccesdso°rs°on
cessor or successors, then one duty only shall be paid in respect of such one duty to be
interest, and shall be due from the successor who shall first become en- paid.
titled thereto in possession; but such duty shall be at the highest rate
which, if every such successor had been subject to duty, would have 'been
payable by any one of them.
SEC. 135. And be it further enacted, That wherever, after the passing When any sue-
of this act, any succession shall, before the successor shall have become cession has be-
entitled thereto in possession, have become vested by alienation, or by alienation.
any title not conferring a new succession, in any other person, then the
duty payable in respect thereof shall be paid at the same rate and time as
the same would have been payable if no such alienation had been made
or derivative title created; and where the title to any succession shall be
accelerated by the surrender or extinction of any prior interests, then the
duty thereon shall be payable at the time of such surrender or extension Post. p. 481.
[extinction] of prior title.
SEC. 136. And be it further enacted, That where real estate shall be- Real estate
come subject to a trust for any charitable or public purposes, under any subject to trust
past or future disposition, which, if made in favor of an individual, would purposes.ta
confer oti him.a succession, there shall be payable in respect of such real
estate upon its becoming subject to such trusts, a duty at the rate of six
per centum upon the amount or principal value of such real estate.
SEC. 137. And be it further enacted, That the duty imposed by this When duty is
act shall be paid at the time when the successor, or any person in his right to be paid.
or on his behalf, shall become entitled in possession, to his succession, or to
the receipt of the income and profits thereof, except that if there shall be
any prior charge, estate, or interest, not created by the successor himself
upon or in the succession, by reason whereof the successor shall not be
presently entitled to the full enjoyment or value thereof, the duty, in re-
spect of the increased value accruing upon the determination of such
charge, estate, or interest, shall, if not previously paid, compounded for, or
commuted, be paid at the time of such determination.
SEC. 138. And be it further enacted, That the interest of any successor Interest in pro-
in moneys to arise from the sale of real estate, under any trust for the sale ceeds of sale of
real estate to be a
thereof, shall be deemed to be a succession chargeable with duty under succeession;
this act, and the said duty shall be paid by the trustee, executor, or other
person having control of the funds.
SEC. 139. And be it further enacted, That the interest of any succes- in personal prop-
sor in personal property, subject to any trust for the investment thereof in erty subject to
the purchase of real estate to which the successor would be absolutely
entitled, shall be chargeable with duty under this act as a succession, and
the tax shall be payable by the trustee, executor, or other person having
control of the funds.
SEC. 140. And be it further enacted, That in estimating the value of a No allowance
succession no allowance shall be made in respect of any contingent in- for contingent in-
ommbrance thereon; but in the event of such incumbrance taking effect cunbrances;
c n braes
as an actual burden on the interest of the successor, he shall be entitled
to a return of a proportionate amount of the duty so paid by him in re-
spect of the amount or value of the incumbrance when taking effect.
SEC. 141. And be it further enacted, That in estimating the value of nor for certain
a succession no allowance shall be made in respect of any contingency gencies.nother contia-
VOL. xII. PUB.-25
290 THIRTY-EIGHTH CONGRESS. Szss. I. CH. 173. 1864.

upon the happening of which the real estate may pass to some other per-
son; but in the event of the same so passing, the successor shall be
Duty to be re- entitled to a return of so much of the duty paid by him as will reduce
turned, if,&c. the same to the amount which would have been payable by him if such
duty had been assessed in respect'of the actual duration or extent of his
Provisos. interest: Provided, That if the estate of the successor shall be defeated,
in whole or in part, by its application to the payment of the debts of the
predecessor, the executor, administrator, or trustee so applying it shall pay
out of the proceeds of the sale thereof the amount so refunded: And
provided, also, That if the estate of the successor shall be defeated, in
whole or in part, by any person claiming .title from and under the prede-
cessor, such person shall be chargeable with the amount of duty so re-
funded, and such amounts shall be collected in the manner herein provided
for the collection of duties.
Duty to be SEC. 142. And be it further enacted, That where a successor shall not
charged only on have obtained the whole of his succession at the time of the duty becom-
portion of succes-~
sion received. ing payable, he shall be chargeable only with duty on the value thereof
from time to time obtained by him; and whenever any duty shall have
been paid on account of any succession, and it shall afterwards be proved,
to the satisfaction of the Secretary of the Treasury, that such duty, not
being due from the person paying the same, was paid by mistake, or was
paid in respect of real estate, which the successor shall have been unable
to recover, or of which he shall have been evicted or deprived by any
superior title, or that for any other reason it ought to be refunded, the
Secretary of the Treasury shall thereupon refund the same to the person
entitled thereto, by draft drawn on any collector of internal revenue.
Wher corn- SEC. 143. And be it further enacted, That where, in the opinion of the
missioner may commissioner of internal revenue, any succession shall be of such a nature,
duty payable; or so disposed or circumstanced, that the value thereof shall' not be fairly
ascertainable under any of the preceding directions, or where, from the
complication of circumstances affecting the value of a succession, or affect-
ing the assessment or recovery of the duty thereon, the commissioner
shall think it expedient to exercise this present authority, it shall be law-
ful for him to compound the duty payable on the succession upon such
terms as he shall think fit, and to give discharges to the successor, upon
payment of duty according to such composition; and it shall be lawful for
him, in any special cases in which he may think it expedient so to do, to
enlarge the time for payment of any duty.
when may SEC. 144. And be it further enacted, That it shall be lawful for the
commute. commissioner, in his discretion, upon application made by any person who
shall be entitled to a succession in expectancy, to commute the duty pre-
sumptively payable in respect of such succession for a certain sum to be
presently paid, and for assessing the amount which shall be so payable he
shall cause a present value to be set upon such presumptive duty, regard
being had to the contingencies affecting the liability to such duty, and the
interest of money involved in such calculation being reckoned at the rate
for the time being allowed by the commissioner in respect of duties paid
in advance, and upon the receipt of such certain sum he shall give dis-
charges to the successor accordingly.
Duty to be a SEC. 145. And be it further enacted, That the duty imposed by this
first charge. act shall be a first charge on the interest of the successor, and of all per-
sons claiming in his right, in all the real estate in respect whereof such
duty shall be assessed for five years, unless sooner paid.
Separate as- SEC. 146. And be it further enacted, That the commissioner shall, at
sessments may the request of any successor, or any person claiming in his right, cause
terests inseparate to be made so many separate assessments of the duty payable in respect
tracts. of the interest of the successor in any separate tracts of real estate, or in
defined portions of the same tract, as shall be reasonably required; and
in such cases the respective tracts shall be- chargeable only with the
amount of duty separately assessed in respect thereof.
 THIRTY-EIGHTH CONGItESS. SEss. I. CH. 173. 1864. 291
SEC. 147. And be it further enacted, That any person liable to pay Persons liable
duty in respect to any succession, shall give notice to the assessor or as- notice toassessor.
sistant assessor of his liability to such duty, and shall, at the same time,
deliver to the assessor or assistant assessor a full and true account of said
succession, for the duty whereon he shall be accountable, and of the value
ofrthe real estate involved, and of the deductions claimed by him, together
with the names of the successor and predecessor, and their relation to each
other, and all such other particulars as shall be necessary or proper for en-
abling the assessor or assistant assessor fully and correctly to ascertain the
duties due; and the assessor or assistant assessor, if satisfied with such ac-
count and estimate as originally delivered, or with any amendments that
may be made therein upon his requisition, may assess the succession duty
on the footing of such account and estimate; but it shall be lawful for the
assessor or assistant assessor, if dissatisfied with such account, or if no If assessor is
account and estimate shall be delivered to him, to assess the duty on the dissatisfied.
best information he can obtain, subject to appeal as hereinafter provided;
and if the duty so assessed shall exceed the duty assessable according to
the return made to the assessor or assistant assessor, and with which
he shall have been dissatisfied, or if no account and estimate has been
delivered, and if no appeal shall be taken against such assessment, then When expenses
it shall be in the discretion of the assessor, having regard to the merits may be added.
of each case, to assess the whole or any part of the expenses incident
to the taking of such assessment, in addition to such duty; and if there
shall be an appeal against such last-mentioned assessment, then the pay-
ment of such expenses shall be in the discretion of the commissioner of
internal revenue.
SEc. 148. And be it further enacted, That if any person required to Penalty for
give any such notice, or deliver such account, as aforesaid, shall wilfully neshieg ists.
neglect to do so for the period of ten days after being notified, he shall be
liable to pay to the United States a sum equal to ten per centum upon
the amount of duty payable by him; and if any person liable under this
act to pay any duty in respect of his succession shall, after such duty
shall have been finally ascertained, wilfully neglect to do so within ten
days after being notified, he shall also be liable to pay to the United
States a sum equal to ten per centum upon the amount of duty so
unpaid, at the same time and in the same manner as the duty to be
collected.
SEC. 149. And be it further enacted, That it shall be lawful for any Appeals.
party, liable to pay duty in respect of his succession, who shall be dissat-
isfied with the assessment of the assistant assessor, within thirty days
after the date of such ass[ess]ment, to appeal to the assessor from such Post, p. 481.
assessment, who shall decide on such appeal, and give notice thereof to
such party, who, if still dissatisfied, may, within twenty days after notice
as aforesaid, appeal from such decision to the commissioner of internal
revenue, and furnish a statement of the grounds of such appeal to the Decision of
commissioner, whose decision upon the case, as presented by the state- com m issioner to
ments of the assessor or assistant assessor and such party, shall be final.
SEC. 150. And be it further enacted, That the duties levied and assessed Duties upon
upon successions by this act shall be. collected by the same officers, in the solecstednby what
same manner, and by the same processes as are or may be prescribed officers.
by law for the collection of direct taxes assessed upon lands under the
authority of the United States.

STAMP DUTIES. Stamp duties.

SEC. 151. And be it further enacted, That all laws in force at the time
of the passage of this act in relation to stamp duties shall continue in Post, p. 491.
force until the first day of August, eighteen hundred and sixty-four, and
292 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

on and after the first day of August, eighteen hundred and sixty-four,
there shall be levied, collected, and paid, for and in respect of the several
instruments, matters, and things mentioned and described in the schedule
(marked B) hereunto annexed, or for or in respect of the vel[l]um,
parchment, or paper upon which such instruments, matters, or things, or
any of them shall be written or printed, by any person or persons or
Stamp duties party who shall make, sign, or issue the same, or for whose use or benefit
to be paid by the same shall be made, signed, or issued, the several duties or sums of
nprty segnin& money set down in figures against the same, respectively, or otherwise
specified or set forth in the said schedule.
Instruments not SEC. 152. And be it further enacted, That it shall not be lawful to
to be recorded record any instrument, document, or paper required by law to be stamped,
without a stamp. unless a stamp or stamps of the proper amount shall have been affixed;
and the record of any such instrument, upon which the proper stamp or
stamps aforesaid shall not have been affixed, shall be utterly void, and
shall not be used in evidence.
What stamp SEC. 153. And be it further enacted, That no instrument, document,
may be used. writing, or paper of any description, required by law to be stamped,
shall be deemed or held invalid and of no effect for the want of the
particular kind or description of stamp designated for and denoting the
duty charged on any such instrument, document, writing, or paper, pro-
vided a legal stamp, or stamps, denoting a duty of equal amount, shall
Proviso. have been duly affixed and used thereon: Provided, That the provisions
of this section shall not apply to any stamp appropriated to denote the
duty charged on proprietary articles, or articles enumerated in sched-
ule C.
Official United SEC. 154. And be itfurther enacted, That all official instruments, docu-
eSatempdcents ments, and papers, issued or used by the officers of the United States
government, shall be, and hereby are, exempt from duty.
Penalty for SEC. 155. And be it further enacted, That if any person shall forge or
forging, &c., counterfeit, or cause or procure to be forged or counterfeited, any stamp
or die, or any part of any stamp or die, which shall have been provided,
or the impres- made, or used in pursuance of this act, or shall forge, counterfeit, or
sion of stamps, 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
for stamping mark, or cause or procure to be stamped or marked, any vellum, parch-
with forged ment, or paper, with any such forged or counterfeited stamp or die, or
stamps; part of any stamp or die, as aforesaid, with intent to defraud the United
States of any of the duties hereby imposed, or any part thereof; or if
for selling any person shall utter or sell, or expose to sale, any vellum, parchment,
paper, &c., with or paper, article, or thing, having thereupon the impression of any such
forged stamp,
&c. thereon; 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
for using forged resembled; or if any person shall knowingly use any stamp or die which
stamps; shall have been so provided, made, or used as aforesaid, with intent to
for fraudulent- defraud the United States; or if any person shall fraudulently cut, tear;
ly, &c., removing or remove, or cause or procure to be cut, torn, or removed, the impres-
inpression oof
dies, e. sion 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; or if any person shall wilfully remove, or cause to be removed,
from any stamped envelope the cancelling or defacing marks thereon,
with intent to use the same, or cause the use of the same, the second time,
for selling or shall knowingly or wilfully sell or buy such washed or restored stamps,
washed or re- or offer the same for sale, or give or expose the same to any person for
ed stamps, use, or knowingly use the same, or prepare the same with intent for the
second use thereof, then, and in every such case, every person so offend-
 THIRTY-EIGHTH CONGRESS. SES. I. CH. 173. 1864. 293
ing, 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, or by imprisonment and confinement
to hard labor, not exceeding five years, or both, at the discretion of
the court.
SEC. 156. And be it further enacted, That in any and all cases where Cancellation
an adhesive stamp shall be used for denoting any duty imposed by this stamps. of
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 pot again be
used. And if any person shall fraudulently make use of an adhesive Penalty.
stamp to denote any duty imposed by this act without so effectually can-
celling and obliterating such stamp, except as before mentioned, he, she,
or they shall forfeit the sum of fifty dollars: Provided, That any proprie- Proprietary
tor or proprietors of proprietary articles, or articles subject to stamp duty aricles.
under schedule C of this act, shall have the privilege of furnishing, with-
out 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 Dies, &c., for
stamps to be used thereon, to be made under the direction, and to be re- stamps.
tained in the possession of, the commissioner of internal revenue for his or
their 'separate use, which shall not be duplicated to any other person.
That in all cases where such stamp is used, instead of his or their writ- Stamps
to be
ing the date thereon, the said stamp shall be so affixed on the box, bottle, so affixed as to
or package, that in opening the same, or using the contents thereof, the be destroyed.
said stamp shall be effectually destroyed; and in default thereof, shall be
liable to the same penalty imposed for neglect to affix said stamp as here-
inbefore prescribed in this act. Any person who shall fraudulently ob- Fraudulently
tain or use any of the aforesaid stamps, or designs therefor, and any per- using or forging.
son forging, or counterfeiting, or causing or procuring the forging or
counterfeiting any representation, likeness, similitude, or colorable imita-
tion of 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 simi-
lar 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 felony, and, upon conviction thereof, shall be
subject to all the penalties, fines, and forfeitures prescribed in the preced-
ing section of this act.
SEC. 157. And be it further enacted, That the commissioner of inter- Modeofcancel-
nal revenue be, and he is hereby, authorized to prescribe such method for lation.
the cancellation of stamps, as substitute for, or in addition to, the method
now prescribed by law, as he may deem expedient and effectual. And
he is further authorized in his discretion to make the application of such
method imperative upon the manufacturers of proprietary articles, or
articles included in schedule C, and upon stamps of a nominal value
exceeding twenty-five cents each.
SEC. 158. And be it further enacted, That any person or persons who Penalty
for
shall make, sign, or issue, or who shall cause to be made, signed, or &eakig, ptaing,
issued, any instrument, document, or paper of any kind or description instruments,
&c.
whatsoever, or shall accept or pay, or cause to be accepted or paid, any
bill of exchange, draft, or order or promissory note, for the payment of [Amended,
Pos1,
money, without the same being duly stamped, or having thereupon an ad- P-481.]
hesive stamp for denoting the duty chargeable thereon, with intent to
evade the provisions of this act, shall, for every such offence, forfeit the
sum of two hundred dollars, and such instrument, document, or paper,
25*
294 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864.

bill, draft, order, or note shall be deemed invalid and of no effect: Pro-
vided, That the title of a purchaser of land by a deed duly stamped, shall
not be defeated or effected [affected] by the want of a proper stamp on
any deed conveying said land by any person from, through, or under
whom his grantor claims or holds title.
Foreign bills of SEC. 159. And be it further enacted, That the acceptor or acceptors of
of money
exchange to be any bill of exchange or order for the payment of any sum
in
tamped beore drawn, or purporting to be drawn, in any foreign country, but payable
paythe United States, shall, before paying or accepting the same, place there-
upon 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 paidor negotiated without such stamp; and if any person shall
pay or negotiate, or offer in payment, or receive or take in payment, any
such draft or order, the person or persons so offending shall forfeit the
sum of two hundred dollars.
Stamp duty SEC. 160. And be it further enacted, That no stamp duty shall be
not required on,, required on powers of attorney or any other paper relating to applications
c
for bounties, arrearages of pay, or pensions, or to the receipt thereof from
time to time, or upon tickets or contracts of insurance when limited to in-
Post, p. 482. jury to persons while travelling; nor on certificates or [of] the measure-
ment or weight of animals, wood, coal, or other articles; nor on deposit
notes to mutual insurance companies for insurance upon which policies
subject to stamp duties have been, or are to be, issued; nor on any certifi-
cate of the record of a deed or other instrument in writing, or of the
acknowledgment or proof thereof by attesting witnesses; nor to any
indorsement of a negotiable instrument, or on any warrant of attorney,
accompanying a bond or note, when such bond or note shall have affixed
thereto the stamp or stamps denoting the duty required; and whenever
any bond or note shall be secured by a mortgage, but one stamp shall be
Mortgages. required to be placed on such papers: Provided, That the stamp duty
placed thereon shall be the highest rate required for said instruments, or
either of them.
Stamps, SEC. 161. And be it further enacted, That the commissioner of internal
s&., may be sld revenue be, and is hereby, authorized to sell to and supply collectors, dep-
to collectors, &c. uty collectors, postmasters, stationers, or any other persons, at his discre-
tion, with adhesive stamps, or stamped paper, vellum, or parchment, as
herein provided for, in amounts of not less than fifty dollars, 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 allow, upon the aggregate amount of such stamps, as aforesaid, the
Commission. sum of not exceeding five per centum as commission to the collectors,
postmasters, stationers, or other purchasers; but the cost of any paper,
vellum, or parchment shall be paid by the purchaser of such stamped
Commission on paper, vellum, or parchment, as aforesaid: Provided, That any proprietor
stamps for pro- or proprietors of articles named in schedule C, who shall furnish his or
or their
whetn, &cticles their own die or design for stamps, to be used especially for his name-
own proprietary articles, shall be allowed the following commission,
ly: On amounts purchased at one time, of not less than fifty nor more
than five hundred dollars, five per centum; on amounts over five hundred
dollars, ten per centum. The commissioner of internal revenue may,
from time to time, make regulations, upon proper evidence of the facts, for
the allowance of such of the stamps issued under the provisions of this
Allowance for act as may have been spoiled, destroyed, or rendered useless or unfit for
spoiled, &c., the purpose intended, or for which the owner may have no use, or which
stamps. through mistake may have been improperly or unnecessarily used, or where
the rates or duties represented thereby have been paid in error, or remit-
ted; and such allowance shall be made either by giving other stamps in
lieu of the stamps so allowed for, or by repaying the amount Qr value,
after deducting therefrom, in case of repayment, the sum of five per centum
 THIRTY-EIGHTH CONGRESS. SESS. I CH. 173. 1864. 295

to the owner thereof; but no allowance shall be made in any case until
the stamps so spoiled or rendered useless shall have been returned to
the commissioner of internal revenue, or until satisfactory proof has been
made showing the reason why said stamps cannot be so returned: Pro-
vided, That the commissioner of internal revenue may, from time to time, Certain stamps
furnish, supply, and deliver to any manufacturer of friction or other maybe on credit,delivered
by giv-
matches, cigar-lights, or wax tapers, a suitable quantity of adhesive or ing security.
other stamps, such as may be prescribed for use in such cases, without
prepayment therefor, on a credit not exceeding sixty days, requiring, in
advance, such security as he may judge necessary to secure payment there-
for to the treasurer of the United States, within the time prescribed for
such payment. And upon all bonds or other securities taken by said com-
missioner, under the provisions of this act, suits may be maintained by
said treasurer in the circuit or district court of the United States, in the
several districts where any of the persons giving said bonds or other secu-
rities reside, or may be found, in any appropriate form of action.
SEC. 162. And be it further enacted, That it shall be lawful for any Instruments
not used may be
person to present to the collector of the district, subject to the rules and presented to cor-
regulations of the commissioner of internal revenue, any instrument not missioner to de-
previously issued or used, and require his opinion whether or not the same termine the duty.
is chargeable with any stamp duty; and if the said collector shall be of
opinion that such instrument is chargeable with any stamp duty, he shall,
upon the payment therefor, affix and cancel the proper stamp; and if of
the opinion that such instrument is not chargeable with any stamp duty,
or is chargeable only with the duty by him designated, he is hereby re-
quired to impress thereon a particular stamp, to be provided for that pur-
pose, with such words or device thereon as he shall judge proper, which
shall denote that such instrument is not chargeable with any stamp duty,
or is chargeable only with the duty denoted by the stamp affixed; and
every such instrument, upon which the said stamp shall be impressed, shall
be deemed to be not chargeable, or to be chargeable only with the duty
denoted by the stamp so affixed, and shall be received in evidence in all
courts of law or equity, notwithstanding any objections made to the same
by reason of it being unstamped, or of it being insufficiently stamped.
SEC. 163. And be it further enacted, That no deed, instrument, docu- Instruments
ment, writing, or paper, required by law to be stamped, which has been required to be
heretofore signed or issued without being duly stamped, or with a deficient ed
without; be
stamp, nor any copy thereof, shall be recorded, or admitted, or used as or recorded.
evidence in any court until a legal stamp or stamps, denoting the amount
of duty, shall have been affixed thereto, and the date when the same is so
used or affixed, with his initials, shall have been placed thereon by the
person using or affixing the same; and the person desiring to use or re- Stamps maybe
cord any such deed, instrument, document, writing, or paper as evidence, subsequently
his agent or attorney, is authorized in the presence of the court, register, affixed to certain
deeds, &c.'
or recorder, respectively, to affix the stamp or stamps thereon required:
Provided, That no instrument, document, or paper made, signed, or issued, Provisos.
prior to the passage of this act, without being duly stamped, or having
thereon an adhesive stamp or stamps, to denote the duty imposed thereon,
shall, for that cause, if the stamp or stamps required shall be subsequently
affixed, be deemed invalid and of no effect: Provided, further, That any
power of attorney, conveyance, or document of any kind, made, or pur-
porting to be made, in any foreign country to be used in the United States,
shall pay the same duty as is required by law on similar instruments or
documents when made or issued in the United States; and the party to
whom the same is issued, or by whom it is to be used, shall, before using
the same, affix thereon the stamp or stamps indicating the duty required.
SEC. 164. And be it further enacted, That all the provisions of this Provisions as
act relating to dies, stamps, adhesive stamps, and stamp duties shall extend tohda s t o include
to and include (except where manifestly impracticable) all the articles or
296 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864.

objects enumerated in schedule marked C, subject to stamp duties, and

apply to the provisions in relation thereto.
Penalty for SEC. 165. And be it further enacted, That if any person, firm, company,
making, selling, or corporation shall make, prepare, and sell, or remove for consumption
cles withoutaffix- or sale, drugs, medicines, preparations, compositions, articles, or things,
ing stamps. including perfumery, cosmetics, lucifer or friction matches, cigar-lights,
or wax tapers, photographs, ambrotypes, daguerreotypes, or other sun-
pictures of any description, and playing-cards, upon which a duty is im-
posed by law, as enumerated and mentioned in schedule C, without affix-
ing thereto an adhesive stamp or label denoting the duty before men-
tioned, he or they shall incur a penalty of ten dollars for every omission
Proviso. to affix such stamp: Provided, That nothing in this act contained shall
Post, p. 482. apply to any uncompounded medicinal drug or chemical, nor to any med-
icine compounded according to the United States or other national phar-
macopoeia, 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 homoeopathic and eclectic, or in any
pharmaceutical journal now used by any incorporated college of pharmacy,
and not sold or offered for sale, or advertised under any other name, form,
or guise, than that under 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.
Penalty for re- SEC. 166. And be it further enacted, That every manufacturer or ma-
moving stamps ker of any of the articles for sale mentioned in schedule C, after the same
once affixed to
evade duty;
to
shall have been so made, and the particulars hereinbefore required as to
stamps have been complied with, who shall take off, remove, or detach, or
cause, or permit, or suffer to be taken off, or removed, or detached, any
stamp, or who shall use any stamp, or any wrapper or cover to which any
stamp is affixed, to cover any other article or commodity than that origi-
nally contained in such wrapper or cover, with such stamp when first
used, with the intent to evade the stamp duties, shall for every such arti-
cle, 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 afore-
said shall also be forfeited.
for selling, &c., SEC. 167. And be it further enacted, That on and after the passage of
certain articles this act every maker or manufacturer of any of the articles or or com-
without stamps. modities mentioned in schedule C, as aforesaid, who shall sell, send out,
Post, p. 482. 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 provided by law, or who shall hide or conceal, or cause
to be hidden or concealed, or who shall remove or convey away, or de-
posit, or cause to be removed or conveyed away from or deposited in any
place, any such article or commodity, to evade the duty chargeable there-
on, or any part thereof, shall be subject to a penalty of'one hundred dol-
lars, together with the forfeiture of any such article or commodity.
Medicines, &c., SEC. 168. And be it further enacted, That all medicines, preparations,
to be made, &c., compositions, perfumery, cosmetics, lucifer or friction matches, and cigar-
without duty, to
be manufactured lights, or wax tapers, cordials, and other liquors manufactured wholly or
in warehouses. in part of domestic spirits, intended for exportation, as provided for by law,
in order to be manufactured and sold or removed, without being charged
Post, p. 482. with duty, and without having a stamp affixed thereto, shall, under such
rules and regulations as the Secretary of the Treasury may prescribe, be
made and manufactured in warehouses similarly constructed to those
known and designated in treasury regulations as bonded warehouses, class
Manufacturers two: Provided, That such manufacturer shall first give satisfactory bonds
to give bonds, to the collector of internal revenue for the faithful observance of all the
&c.
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 297

provisions of law and the rules and regulations as aforesaid, in amount

not less than half of that required by the regulations of the Secretary of
the Treasury from persons allowed bonded warehouses. Such goods, when Manufactured
manufactured in such warehouses, may be removed for exportation, under goodsmay be re-
moved for expor-
the direction of the proper officer having charge thereof, who shall be des- tation
ignated by the Secretary of the Treasury, without being charged with duty,
and without having a stamp affixed thereto. Any manufacturer of the
articles aforesaid, or of any of them, having such bonded warehouse, as Warehouses
aforesaid, shall be at liberty, under such rules and regulations as the Sec- may be used for
retary of the Treasury may prescribe, to convey therein any materials to what
be used in such manufacture which are allowed by the provisions of law
to be exported free from tax or duty, as well as the necessary materials,
implements, packages, vessels, brands, and labels for the preparation, put-
ting up, and export of the said manufactured articles; and every article so
used shall be exempt from the payment of stamp and excise duty by such
manufacturer. Articles and materials so to be used may be transferred
from any bonded warehouse in which the same may be, under such regu- Materials used
lations as the Secretary of the Treasury may prescribe, into any bonded in the manufac-
warehouse in which such manufacture may be conducted, and may be ture.
used in such manufacture, and, when so used, shall be exempt from stamp
and excise duty; and the receipt of the officer in charge, as aforesaid,
shall be received as a voucher for the manufacture of such articles. Any
materials imported into the United States may, under such rules as the
Secretary of the Treasury may prescribe, and under the direction of the
proper officer, be removed in original packages from on shipboard, or
from the bonded warehouse in which the same may be, into the bonded
warehouse in which such manufacture may be carried on, for the purpose
of being used in such manufacture, without payment of duties thereon,
and may there be used in such manufacture. No article so removed, nor
any article manufactured in said bonded warehouse, shall be taken there-
from, except for exportation, under the direction of the proper officer
having charge thereof, as aforesaid, whose certificate, describing the arti-
cles by their marks, or otherwise, the quantity, the date of importation,
the name of vessel, with such additional particulars as may from time
to time be required, shall be received by the collector of customs in can-
cellation of the bonds, or return of the amount of foreign import duties.
All labor performed and services rendered under these regulations shall Labor.
be under the supervision of an officer of the customs, and at the expense
of the manufacturer.
SEc. 169. And be it further enacted, That any person who shall offer Who to be
for sale any of the articles named in schedule C, whether the articles so deemed manufao-
turers of certain
offered are imported, or are of foreign or domestic manufacture, shall be articles.
deemed the manufacturer thereof, and subject to all the duties, liabilities,
and penalties imposed by law in regard to the sale of domestic articles Post, p. 482.
without the use of the proper stamp or stamps denoting the duty paid
thereon: Provided,That when any such imported articles shall be sold in Proviso.
the original and unbroken package in which the bottles or other enclosures Post, p. 483.
were packed by the manufacturer, the person so selling said articles shall
not be subject to any penalty on account of the want of the proper stamp.
SEC. 170. And be itfurther enacted, That in any collection district where, In certain dis-
in the judgment of the commissioner of internal revenue, the facilities for tricts, stamps,
the procurement and distribution of stamped vellum, parchment, or paper, livered to col-
and adhesive stamps, are or shall be insufficient, the commissioner, as lector without
aforesaid, is authorized to furnish, supply, and deliver to the collector and prepayment.
to the assessor of any such district, and to any assistant treasurer of the
United States, or designated depositary thereof, or any postmaster, a suit-
able quantity or amount of stamped vellum, parchment or paper, and ad-
hesive stamps, without prepayment therefor, and shall allow the highest
rate of commissions allowed by law to any other parties purchasing the
298 THIRTY-EIGHTH CONGRESS. Sss. I. Ca. 173. 1864.

same, and may in advance require of any such collector, assessor, assistant
Bond to be treasurer of the United States, or postmaster, a bond, with sufficient sure-
given. ties, to an amount equal to the value of any stamped vellum, parchment,
or paper, and adhesive stamps which may be placed in his hands and
remain unaccounted for, conditioned for the faithful return, whenever so
required, of all quantities or amounts undisposed of, and for the payment,
monthly, of all quantities or amounts, sold or not, remaining on hand.
Deputy col- And it shall be the duty of such collector to supply his deputies with, or
lectors to be sup- sell to other parties within his district who may make application there-
plied with
stampsw for, stamped vellum, parchment, or paper, and adhesive stamps, upon the
same terms allowed by law, or under the regulations of the commissioner
of internal revenue, who is hereby authorized to make such other regula-
tions, not inconsistent herewith, for the security of the United States and
the better accommodation of the public, in relation to the matters herein-
before mentioned, as he may judge necessary and expedient. And the
Regulations. Secretary of the Treasury may, from time to time, make such regulations
as he may find necessary to insure the safe-keeping or prevent the illegal
use of all such stamped vellum, parchment, paper, and adhesive stamps.

Schedule B. SCHEDULE B.

Stamp duties. STAMP DUTIES. Duty.

Dolls. cts.
AGREEMENT or CONTRACT, other than those specified in this schedule;
any appraisement of value or damage, or for any other purpose; for
every sheet or piece of paper upon which either of the same shall be
written, five cents ........................... ............... 5..
Provided, That if more than one appraisement, agreement, or contract
shall be written upon one sheet or piece of paper, five cents for each
and every additional appraisement, agreement, or contract.
BANK CHECK, draft, or order for the payment of any sum of money what-
soever, drawn upon any bank, banker, or trust company, or for any
sum exceeding ten dollars drawn upon any other person or persons,
companies, or corporations, at sight or on demand, two cents......... 2
BILL or EXCHANGE, (inland,) draft, or order for the payment of any sum of
money, not exceeding one hundred dollars, otherwise than at sight or
on demand, or any promissory note, (except bank-notes issued for cir-
culation, and checks made and intended to be forthwith presented, and
which shall be presented to a bank or banker for payment,) or any
memorandum, check, receipt, or other written or printed evidence of an
amount of money to be paid on demand, or at a time designated, for a
sum not exceeding one hundred dollars, five cents .................... 5
And for every additional hundred dollars, or fractional part thereof in excess
of one hundred dollars, five cents................................ 5
BILL OF EXCHANGE, (foreign,) or letter of credit, drawn in but payable 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 set, where the
sum made payable shall not exceed one hundred dollars, or the equiva-
lent thereof, in any foreign currency in which such bills may be ex-
pressed, according to the standard of value fixed by the United States,
two cents......................................................... 2
And for every additional hundred dollars or fractional part thereof in ex-
cess of one hundred dollars, two cents ............................. 2
BILL OF LADING or receipt, (other than charter-party,) for any goods, mer-
chandise, or effects, to be exported from a port or place in the United
States to any foreign port or place, ten cents ..................... 10
BILL OF SALE by which any ship or vessel, or any part thereof, shall be
conveyed to or vested in any other person or persons, when the con-
sideration shall not exceed five hundred dollars, fifty cents .......... 60
Exceeding five hundred dollars and not exceeding one thousand dollars,
one dollar ....................................................... 1 00
Exceeding one thousand dollars for every additional amount of five hun-
dred dollars, or fractional part thereof, fifty cents ................... 60
BOND for indemnifying any person for the payment of any sum of money,
where the money ultimately recoverable thereupon is one thousand
dollars or less, fifty cents.. ................................... 60
Where the money ultimately recoverable thereupon exceeds one thousand
 THIRTY-EIGHTH CONGRESS. SESS. I Ca. 173. 1864. 299

Do.Itts. Stamp duties

dollars, for every additional one thousand dollars or fractional part
thereof in excess of one thousand dollars, fifty cents................ 60
BOND for the due execution or performance of the duties of any office,
one dollar.. ................ .................................. 1 00
BOND of any description, other than such as may be required in legal
proceedings, or used in connection with mortgage deeds, and not other-
wise charged in this schedule, twenty-five cents .................. 25
CERTIFICATE of stock in any incorporated company, twenty-five cents... 25
CEBTIFICATE of profits, or any certificate or memorandum showing an in-
terest 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
Exceeding fifty dollars and not exceeding one thousand dollars, twenty-
five cents ....................................................... 2
Exceeding one thousand dollars, for every additional one thousand dollars,
or fractional part thereof, twenty-five cents ..................... 25
CERTIFICATE. - Any certificate of damage, or otherwise, and all other
certificater or documents issued by any port warden, marine surveyor,
or other person acting as such, twenty-five cents................... 26
CERTIFICATE of deposit of any sum of money in any bank or trust com-
pany, or with any banker or person acting as such -
If for a sum not exceeding one hundred dollars, two cents............... 2
For a sum exceeding one hundred dollars, five cents ...................
Certificate of any other description than those specified, five cents....... 5
CHARTER-PARTY.- Contract or agreement for the charter of'any ship or
vessel, or steamer, or any letter, memorandum, or other writing be-
tween 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 relat-
ing, to the charter of such ship or vessel, or steamer, or any renewal or
transfer thereof, if the registered tonnage of such ship or vessel, or
steamer, does not exceed one hundred and fifty tons, one dollar.... 1 00
Exceeding one hundred and fifty tons, and not exceeding three hundred
tons, three dollars ................................................ 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 or mer-
chandise, stocks, bonds, exchange, notes of hand, real estate, or prop-
erty of any kind or description issued by brokers or persons acting as
such, for each note or memorandum of sale, ten cents ................. 10
CONVEYANCE.- Deed, instrument, or writing, whereby any lands, tene-
ments, or other realty sold shall be granted, assigned, transferred, 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 does not exceed five hundred dollars, fifty cents 60
When the consideration exceeds five hundred dollars, and does not exceed
one thousand dollars, one dollar ................................. 1 00'
And for every additional five hundred dollars, or fractional part thereof, in
excess of one thousand dollars, fifty cents ............. .......... .... 60
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 ........................................... 25
Exceeding one hundred dollars, and not exceeding five hundred dollars in
value, fifty cents...................................... ............ 60
Exceeding five hundred dollars in value, one dollar ...................... 1 00
ENTRY for the withdrawal of any goods or merchandise from bonded ware-
house, fifty cents ................................................... 60
Gaugers' returns, if for a quantity not exceeding five hundred gallons gross,
ten cents ................................................... 10
Exceeding five hundred gallons gross, twenty-five cents ................. 26
INSURANCE, (LIFE.)--Policy of insurance, or other instrument, by what-
ever name the same shall be called, whereby any insurance shall be
made upon any life or lives -
When the amount insured shall not exceed one thousand dollars, twenty-
five cents..... ............................................. ... 25
Exceeding one thousand dollars and not exceeding five thousand dollars,
fifty cents ........................................... 560
Exceeding five thousand dollars, one dollar.. ......................... 1 00
INSURANCE, (MARINE, INLAND, AND FIRE.)--Each policy of insurance or
other instrument, by whatever name the same shall be called, by
which insurance shall be made or renewed upon property of any de-
scription, whether against perils by the sea or by fire, or other peril
800 THIRTY-EIGHTH CONGRESS. SEss. I CH. 173. 1864.
Duty.
Stamp dutiells. Dos ts
of any kind, made by any insurance company, or its agents, or by any
other company or person, the premium upon which does not exceed
ten dollars, ten cents ............ .................................. 10
Exceeding ten and not exceeding fifty dollars, twenty-five cents ......... 25
Exceeding fifty dollars, fifty cents ................................... 60
LEASE, agreement, memorandum, or contract for the hire, use, or rent of
Post, p. 482. any-land, tenement, or portion thereof,'where the rent or rental value
is three hundred dollars per annum or less, fifty cents ............ 60
Where the rent or rental value exceeds the sum of three hundred dollars
per annum, for each additional two hundred dollars, or fractional part
thereof in excess of three hundred dollars, fifty cents .............. 60
MANIFEST for custom-house entry or clearance of the cargo of any ship,
vessel, or steamer for a foreign port-
If the registered tonnage of such ship, vessel, or steamer does not exceed
three hundred tons, one dollar................................ 1 00
Exceeding three hundred tons, and not exceeding six hundred tons, three
dollars........................ ........ * .................... . 3 00
Exceeding six hundred tons, five dollars ......................... ...... 00
MEASURERS' returns, if for a quantity not exceeding one thousand bushels,
ten cents..................................................... 10
Exceeding one thousand bushels, twenty-five cents...................... 25
MORTGAGE of lands, estate, or property, real or personal, heritable or mov-
able, whatsoever, where the same shall be made as security for the pay-
ment of any definite and certain sum of money lent at the time or pre-
viously 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, 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
of money exceeding one hundred dollars, and not exceeding five hun-
dred dollars, fifty cents ......................................... 650
Exceeding five hundred dollars, and not exceeding one thousand dollars, one 1
dollar ......................................................... 00
And for every additional five hundred dollars, or fractional part thereof, in
excess of one thousand dollars, fifty cents..................... .
........ 60
Provided, That upon each and every assignment or transfer of a mortgage,
Post, p. 482. lease, or policy of insurance, or the renewal or continuance of any agree-
ment, contract, or charter, by letter or otherwise, a stamp duty shall be
required and paid equal to that imposed on the original instrument.
PASSAGE TICKET, by any vessel from a port in the United States to a foreign
port, not exceeding thirty-five dollars, fifty cents ..................... 50
Exceeding thirty-five dollars and not exceeding fifty dollars, one dollar..... 1 00
And for every additional fifty dollars, or fractional part thereof, in excess of
fifty dollars, one dollar........... ........................ ..............1 00
POWER OF ATTORNEY for the sale or transfer of any stock, bonds, or scrip,
or for the collection of any dividends or interest thereon, twenty-five cents 25
POWER OF ATTORNEY OR PKOXY for voting at any election for officers of
any incorporated company or society, except religious, charitable, or lit-
erary 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, one dollar ..................................... ............ 00
POWER OF ATTORNEY for any other purpose, fifty cents .................. 60
PROBATE OFP,WILL, or letters of administration: Where the estate and ef-
fects 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 1
thousand dollars, one dollar . ....................................... 00
Exceeding two thousand dollars, for every additional thousand dollars, or
fractional part thereof, in excess of two thousand dollars, fifty cents.... 60
PROTEST. - Upon the protest of every note, bill of exchange, acceptance,
check or draft, or any marine protest, whether protested by a notary
public or by any other officer who may be authorized by the law of any
state or states to make such protest, twenty-five cents ................ 25
Receipts for the payment of any sum of money, or for the payment of any
Post, p. 482. debt due, exceeding twenty dollars, not being for the satisfaction of any
mortgage or judgment or decree of any court, and a receipt for the de-
livery of any property, two cents ................................... 2
Warehouse receipt for property, goods, wares, or merchandise, not otherwise
provided for, in any public or private warehouse, when the property or
goods so deposited or stored shall not exceed in value five hundred dol-
lars, ten cents ........... ................................... 10
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 301

Dotel . Stamp duties.

Exceeding in value five hundred dollars and not exceeding one thousand
dollars, twenty cents ............................................. 20
Exceeding in value one thousand dollars, for every additional one thousand
dollars, ten cents .................................................. 10
Warehouse receipt for any goods, merchandise, or property of any kind, not
otherwise provided for, held on storage in any public or private ware-
house or yard, twenty-five cents ..................................... 25
Weighers' returns, if for a weight not exceeding five thousand pounds, ten
cents .................................................. 10
Exceeding five thousand pounds, twenty-five cents ...................... 25
LEGAL DOCUxMNT8:
Writ, or other original process by which any suit is commenced in any
court of record, either of law or equity, fifty cents ................... 560
Where the amount claimed in a writ, issued by a court not of record, is one
hundred dollars or over, fifty cents .................................... 50
Upon every confession of judgment, or cognovit, for one hundred dollars or
over, (except in those cases where the tax for the writ of a commence-
ment of suit has been paid,) fifty cents .............................. 60
Writs or other process on appeals from justices' courts or other courts of
inferior jurisdiction to a court of record, fifty cents ................... 60
Warrant of distress, when the amount of rent claimed does not exceed one
hundred dollars, twenty-five cents .................................. 25
When the amount claimed exceeds one hundred dollars, fifty cents ........ 50
Provided, That no writ, summons, or other process issued by, and returna-
ble to, a justice of the peace, except as hereinbefore provided, or by any
police or municipal court having no larger jurisdiction as to the amount
of damages it may render than a justice of the piece [peacel in the same
state, or issued in any criminal or other suits commenced by the United
States, or any state, shall be subject to the payment of stamp duties:
And provided,further, That the stamp duties imposed by the foregoing
schedule B on manifests, bills of lading, and passage-tickets, shall not
apply to steamboats or other vessels plying between ports of the United?
States and ports in British North America.
Affidavits in suits or legal proceedings shall be exempt from stamp duty.

SCHEDULE C. Schedule C.
MEDICINES OR PREPARATIONS. Medicines or
preparations.
For and upon every packet, box, bottle, pot, phial, or other enclosure, con-
taining any pills, powders, tinctures, troches, lozenges, sirups, cordials,
hitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes,
drops, waters, essences, spirits, oils, or other medicinal preparations or
compositions whatsoever, made and sold, or removed for consumption
and sale, by any person or persons whatever, wherein the person making
or preparing the same has, or claims to have, any private formula or oc-
cult 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 retail
price, or value, the sum of twenty-five cents, one cent ............... 1
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of twenty-five cents, and not
exceed the retail price or value of fifty cents, two cents ............... 2
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of fifty cents, and shall not
exceed the retail price or value of seventy-five cents, three cents...... 3
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of seventy-five 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 con-
tents, 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 cents ......................... 2

VOL. XIII. PUB. -26

302 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1861.
Duty.
Dolls. ct.
Perfumery, &c. PERFUn ERY, COSMETICS, PHOTOGRAPHS, MATCHES, AND CaRDS.

For and upon every packet, box, bottle, pot, phial, or other enclosure, con-
taining any essence, extract, toilet water, cosmetic, hair oil, pomade,
hair-dressing, hair restorative, hair dye, tooth-wash, dentifrice, 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 re-
moved for consumption and sale in the United States, where such packet,
box, bottle, pot, phial, or other enclosure, with its contents, shall not
exceed, at the retail price or value, the sum of twenty-five cents, one
cent ............................................................. 1
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of twenty-five cents, and shall
not exceed the retail price or value of fifty cents, two cents ........... 2
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of fifty cents, and shall not
exceed the retail price or value of seventy-five cents, three cents...... 3
Where such packet, box, bottle, pot, phial, or other enclosure, with its con-
tents, shall exceed the retail price or value of seventy-five 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 con-
tents, 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 dol-
lar, as before mentioned, an additional two cents..................... 2
FRICTON MATCHES, or lucifer matches, or other articles made in part of
wood, and used for like purposes, in parcels or packages containing one
hundred matches or less, for each parcel or package, one cent......... 1
When in parcels or packages containing more than one hundred and not
more than two hundred matches, for each parcel or package, two cents. 2
And for every additional one hundred matches or fractional part thereof, one
dent ..................... ............. ...............
For all cigar-lights and wax tapers, double the rates herein imposed upon
friction or lucifer matches: Provided, That the stamp duties herein pro-
vided for on friction or lucifer matches made in part of wood, or cigar-
lights or wax tapers, shall not be imposed until the first day of Septem-
ber, eighteen hundred and sixty-four; but until that time the tax shall
be assessed and collected as heretofore, and on and after said first day of
September, every package or parcel sold by any person, firm, company,
or corporation, shall be stamped as herein required.
PHOTOGRAPHS, ambrotypeg, daguerreotypes, or any sun-pictures, except as
hereinbefore provided, upon each and every picture of which the retail
price shall not exceed twenty-five cents, two cents .................... 2
Exceeding the retail price of twenty-five cents, and not exceeding the sum
of fifty cents, three cents ........................................ 3
Exceeding the retail price of fifty cents, and not exceeding one dollar, five
cents ..................................................
cents .............. ***..*.**** '6 ** "
Exceeding the retail price of one dollar, for every additional dollar or frac-
tional part thereof, five cents ..................................... 6.
PLAYING-CARDS.-For and upon every pack of whatever number, when
the retail price per pack does not exceed eighteen cents, two cents..... 2
Pot, p. 482.
Exceeding the retail price of eighteen cents, and not exceeding twenty-five
cents per pack, four cents ...................................... 4
Exceeding the retail price of twenty-five cents, and not exceeding fifty cents
per pack, ten cents ...................... ....... ......... ...... 1
Exceeding the retail price of fifty cents, and not exceeding one dollar per
pack, fifteen cents .......................................... ..... 1
Exceeding the retail price of one dollar, for every additional fifty cents, or
fractional part thereof, in excess of one dollar, five cents .............. 6

Allowance and ALLOWANCE AND DRAWBACK.

drawback.
SEC. 171. And be itfurther enacted, That from and after the date on
which this act takes effect there shall be an allowance or drawback on all
articles on which any internal duty or tax shall have been paid, except
raw or unmanufactured cotton, refined coal-oil, naphtha, benzine or ben-
ost, p. 482 zole, distilled spirits, manufactured tobacco, snuff and cigars of all descrip-
tions, equal in amount to the duty or tax paid thereon, and no more, when
 THIRTY-EIGHTH CONGRESS. SESS. I. CH. 173. 1864. 303

exported, the evidence that any such duty or tax has been paid to be fur-
nished to the satisfaction of the commissioner of internal revenue by such Allowance and
person or persons as shall claim the allowance or drawback, and the drawback.
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 from internal duties not other-
wise appropriated: Provided, That no allowance or drawback shall be Proios.
made or had for any amount claimed or due less than ten dollars, any-
thing in this act to the contrary notwithstanding: And provided,further,
That any certificate of drawback for goods exported, issued in pursuance
of the provisions of law, may, under such regulations as may be pre-
scribed by the Secretary of the 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 cer-
tificates and the issuing thereof as, in his judgment, may be necessary:
And provided, further, That in computing the allowance or drawback
upon articles manufactured exclusively of cotton, when exported, there
shall be allowed, in addition to the five per centum duty which shall
have been paid on such articles, a drawback of two cents per pound upon
such articles, in all cases where the duty imposed by law 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 Secre-
tary of the Treasury.
SEC. 172. And be it further enacted, That if any person or persons Penalty for
shall fraudulently claim or seek to obtain an allowance or drawback on claiming daw-
goods, wares, or merchandise, on which no internal duty shall have been back.
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 ob
tained, 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. 173. And be it further enacted, That the following acts of congress Repeal of acts
partsch.of119,
are hereby repealed, to wit: The act of July first, eighteen hundred and and1862, acts.
sixty-two, entitled "An act to provide internal revenue to support the Vol. xii. p. 432.
government and to pay interest on the public debt," except the one hun-
dred and fifteenth and one hundred and nineteenth sections thereof; and
excepting, further, all provisions of said act which create the offices of
commissioner of internal revenue, assessor, assistant assessor, collector,
deputy collector, and inspector, and provide for the appointment and quali-
fication of said officers. Also, the act of July sixteenth, eighteen hundred 1862, ch. 187,
and sixty-two, entitled "An act to impose an additional duty on sugars Vol. ii. . 588.
produced in the United States." Also, the act of December twenty-fifth, 1863, ch. 4,
eighteen hundred and sixty-two, entitled "An act to amend an act en- Vol. xii. p.632.
titled ' An act to provide internal revenue to support the government and
to pay interest on the public debt,' approved July first, eighteen hundred
and sixty-two." Also, the act of March third, eighteen hundred and sixty- 1863, ch. 74,
three, entitled "An act to amend an act entitled ' An act to provide in- Vol. xii. p. 713.
ternal revenue to support the government and to pay interest on the
public debt,' approved July first, eighteen hundred and sixty-two, and for
other purposes," excepting the provisions of said act which create the
offices of deputy commissioner and cashier of internal duties and revenue
agents, and provide for the appointment and qualification of said officers.
Also, the twenty-fourth and twenty-fifth sections of the act of July four-
teenth, eighteen hundred and sixty-two, entitled " An act increasing tem- 1862, ch. 163,
porarily the duties on imports, and for other purposes." Also, the second Vl. xii. p. 560.
304 THIRTY-EIGHTH CONGRESS. SESS. I. Ci. 173. 1864.

1863, ch. 76, section of the act of March third, eighteen hundred atld sixty-three, en-
Vol. xii. p. 739. titled " An act to prevent and punish frauds upon the revenue, to provide
for the more certain and speedy collection of claims in favor of the United
States, and for other purposes," so far as the same applies to officers of in-
1864, ch. 20, ternal revenue. And, also, the act of March seventh, eighteen hundred
Ante, p. 14. and sixty-four, entitled " An act to increase the internal revenue, and for
other purposes," together with all acts and parts of acts inconsistent here-
Certain provis- with: Provided, That all the provisions of said acts shall be in force for
ions to be kept levying and collecting all taxes, duties, and licenses properly assessed or
in force, liable to be assessed, or accruing under the provisions of former acts, or
drawbacks, the right to which has already accrued, or which may hereafter
accrue, under said acts, and for maintaining and continuing liens, fines,
penalties, and forfeitures incurred under and by virtue thereof. And for
carrying out and completing all proceedings which have been already
commenced, or that may be commenced, to enforce such fines, penalties,
and forfeitures, or criminal proceedings under said acts, and for the pun-
ishment of crimes of which any party shall be or has been found guilty:
And provided, further, That no office created by the said acts, and con-
No office tinued by this act, shall be vacated by reason of any provisions herein
vacated. contained, but the officers heretofore appointed shall continue to hold the
said offices without reappointment: And provided,further, That whenever
Duty by for. the duty imposed by any existing law shall cease in consequence of any
mer act continued limitation therein contained before the respective provisions of this act
until, & shall take effect, the same duty shall be, and is hereby, continued until
such provisions of this act shall take effect; and when any act is hereby
repealed, no duty imposed thereby shall be held to cease, in consequence
of such repeal, until the respective corresponding provisions of this act
Manufactures shall take effect: Andprovided,further, That all manufactures and pro-
on hand. ductions on which a duty was imposed by either of the acts repealed by
this act, which shall be in possession of the manufacturer or producer, or
of his agent or agents; on the day when this act takes effect, the duty im-
posed by any such former act not having been paid, shall be held and
deemed to have been manufactured or produced after said date; and
whenever by the terms of this act a duty is imposed upon any articles,
goods, wares, or merchandise manufactured or produced, upon which no
duty was imposed by either of said former acts, it shall apply to such as
were manufactured or produced, and not removed from the place of man-
ufacture or production, on the day when this act takes effect: And pro-
No direct tax vided, further, That no direct tax whatsoever shall be assessed or collected
to be assessed under this or any other act of congress heretofore passed, until congress
until, &. shall enact another law requiring such assessment and collection to be
made; but this shall not be construed to repeal or postpone the assess-
ment or collection of the first direct tax levied, or which should be levied,
1861, ch. 45, under the act entitled " An act to provide increased revenue from imports
Vol. xii. p. 292. to pay interest on the public debt, and for other purposes," approved Au-
gust fifth, eighteen hundred and sixty-one, nor in any way to affect the
legality of said tax or or any process or remedy provided in said acts, or
any other acts, for the enforcement or collection of the same in any state
or states and territories and the District of Columbia; but said first tax,
and any such process or remedy, shall continue in all respects in force,
anything in this act to the contrary notwithstanding.
Regulations of SEC. 174. And be it further enacted, That the said commissioner of
commissioner. internal revenue, under the direction of the Secretary of the Treasury, is
authorized to make all such regulations, not otherwise provided for, as
may become necessary by reason of the alteration of the laws in relation
to internal revenue, by virtue of this act.
Section 119 of SEC. 175. And be it further enacted, That the one hundred and nine-
act 1862, ch. 119, teenth section of an act entitled " An act to provide internal revenue
to remain in force. r r
Vol. xii. p. 489. to support the government and to pay interest on the public debt,"
 THIRTY-EIGHTH CONGRESS. SEss. I. CH. 173. 1864. 305

approved July first, eighteen hundred and sixty-two, shall remain in full
force.
SEC. 176. And be itfurther enacted,That when any tax or duty is im- Mode, &c., of
posed by law, and the mode or time of assessment or collection is not assessmentofcer-
therein provided, the same shall be established by regulation of the Secre- tain taxes.
tary of the Treasury.
SEC. 177. And be it further enacted, That every collector to whom any When duty on
duty upon cotton shall be paid shall mark the bales or other packages coaton isb aid,
upon which the duty shall have been paid, in such manner as may clearly marked.
indicate the payment thereof, and shall give to the owner, or other person
having charge of such cotton, a permit for the removal of the same,
stating therein the amount and payment of [the] duty, the time and
place of payment, the weight and marks upon the bales and packages, so
that the same may be fully identified. Whenever any cotton, the product Cotton from
of the United States, shall arrive at any port of the United States from tates in insurrec-
any state in insurrection against the government, the assessor or assistant
assessor shall immediately assess the taxes due thereon, and shall, with-
out delay, return the same to the collector or deputy collector of said dis-
trict, and the said collector or deputy collector shall demand of the owner
or other person having charge of such cotton the tax imposed by this act,
and assessed thereon, unless evidence of previous payment of such tax shall
be produced, under such regulations as the commissioner of internal revenue,
by the direction of the Secretary of the Treasury, shall from time to time
prescribe; and in case the tax so assessed shall not be paid to such col-
lector within ten days after demand, the collector or deputy collector, as
aforesaid, shall institute proceedings for the recovery of the tax, as here-
inbefore provided, which said tax shall be a lien upon said cotton from
the time when said assessment shall be made: Provided,That all cotton Cotton sold for
sold by, or on account of, the government of the United States shall be the United States
free and exempt from duty at the time of and after the sale thereof, and to beee of duty.
the same shall be marked free, and the purchaser furnished with such
a bill of sale as shall clearly and accurately describe the same, which
shall be deemed and taken to be a permit authorizing the sale or removal
thereof.
SEC. 178. And be it further enacted, That consuls of foreign coun- Foreign consuls
tries in the United States, who are not citizens thereof, shall be, and here- to be income
from exempttax,
by are, exempt from any income tax imposed by this act which may be when, &c.
derived from their official emoluments, or from property in such coun-
tries: Provided, That the governments which such consuls may repre-
sent shall extend similar exemption to consuls of the United States.
SEC. 179. And be it further enacted, That, where it is not otherwise Collectors to
provided for in this act, it shall be the duty of the collectors, in their proser.cute for
respective districts, and they are hereby authorized, to prosecute for the ures.
recovery of any sum or sums that may be forfeited by virtue of this act;
and all fines, penalties, and forfeitures which may be imposed or incurred
by virtue of this act shall and may be sued for and recovered, where not
otherwise herein provided, in the name of the United States, 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 court of competent jurisdiction; and where not otherwise herein pro-
vided for, one moiety shall be to the use of the person who, if a collector Pose, p. 483.
or deputy collector, shall first inform of the cause, matter, or thing where-
by any such fine, penalty, or forfeiture shall have been incurred, and the What cort
other moiety to the use of the United States. And the several circuit have jurisdiction.
and district courts of the United States shall have jurisdiction of all
offences against any of the provisions of this act committed within their
several districts.
SEC. 180. And be it further enacted. That if any person liable and
26*
306 THIRTY-EIGHTH CONGRESS. SESS.. . H. 173,174. 1864

Penalty for required to pay any tax upon any article, goods, wares, merchandise, or
selling article manufactures, as herein provided, shall sell, or cause or allow the same to
fore tax is paid. be sold, before the tax to which such article, goods, wares, merchandise,
or manufacture is legally liable, is paid, with intent to avoid such tax, or
in fraud of the revenue herein provided, any debt contracted in the sale
of such article, goods, wares, merchandise, or manufactures, or any secur-
ity given therefor, unless the same shall have been bona fide transferred
to the hands of an innocent holder, shall be entirely 'void, and the collec-
tion thereof shall not be enforced in any court. And if any such article,
goods, wares, merchandise, or manufacture has been paid for, in whole or
in part, the sum so paid shall be deemed forfeited, and any person who
will sue for the same in an action of debt shall recover of the seller the
amount so paid, one half to his own use, and the other half to the use of
the United States.
Appropriation SEC. 181. And be it further enacted, That four hundred thousand dol-
fr expenses of lars, or so much thereof as may be necessary for the payment of the
internal revenue
acts. expenses incident to carrying into effect the various acts connected with
internal revenue which are or may be authorized and payable after the
first of July, eighteen hundred and sixty-four, is hereby appropriated for
that purpose, payable out of any money in the treasury not otherwise
appropriated, to be expended under the direction of the Secretary of the
Collectors to be Treasury. And it shall be the duty of the collectors of internal revenue,
disbursing as the secretary may direct, to act as disbursing agents to pay the afore-
gent. said expenses, without increased compensation therefor, who shall give
good and sufficient bonds for the faithful performance of their duties as
such disbursing agents for such sum and in such form as shall be pre-
scribed by the first comptroller of the treasury, subject to the approval
of the Secretary of the Treasury: Provided,That the aforesaid appropri-
ation shall continue in force to the thirtieth day of June, eighteen hun-
dred and sixty-five, and thereafter the Secretary of the Treasury shall
embrace in his annual estimates the amount which, in his opinion, will be
required for the expenses of this branch of the public service.
Word "state" SEC. 182. And be it further enacted, That wherever the word state is
to include " terri- used in this act, it shall be construed to include the territories and the
tories," and Dis-
trict of Columbia. District of Columbia, where such construction is necessary to carry out
the provisions of this act.
APPrOVED, June 30, 1864.

June 30, 1864. CHPr. CLXXIV. -An Act to regulate Prize Proceedingsand the Distribution of Prize
Money, andfor other Purposes.
Be it enacted by the Senate and House of Representatives of the United
Duty of corn- States of America in Congress assembled, That it shall be the duty of the
mander of vessel
making captures. commanding officer of any vessel or vessels making a capture to secure
Documents. the documents of the ship and cargo, including the log-book, with all other
documents, letters, and other papers found on board, and make an inven-
tory of the same, and seal them up, and send them, with the inventory, to
the court in which proceedings are to be had, with a written statement
that they are all the papers found, and in the condition in which they were
found, or explaining the absence of any documents or papers, or any change
Witnesses. in their condition. He shall send to said court, as witnesses, the master,
one or more of the other officers, the supercargo, purser, or agent of the
prize, and any person found on board whom he may suppose to be inter-
ested in, or to have knowledge respecting, the title, national character, or
destination of the prize. He shall send the prize, with the documents,
Prize master papers, and witnesses, under charge of a competent prize master and
and crew. prize crew, into port for adjudication, explaining the absence of any usual
witnesses; and in the absence of instructions from superior authority as
to the port to which it shall be sent, he shall select such port as he shall