iv EXPLANATION OF THE TAX LAWS. It imposes a tax, either specific or ad valorem, upon an immense number of articles manufactured by the industry of the mass of the people, and which are largely consumed by them. It levies a specific tax on spring carriages, pleasure boats, each head of slaughtered cattle, hogs, and sheep; an ad valorem tax on the gross receipts of all railroads, passenger and ferry boats; on the interest paid on railroad bonds; dividends paid by railroad companies, banks, trust companies, and savings institutions; on the salaries of all officers and persons in the service of the United States; on the gross receipts for all advertisements in news and periodical publications. It also levies an ad valorem tax on so much of the incomes, gains, and profits of all persons as exceeds $600. It requires a stamp duty to be paid upon nearly all written papers relative to the transfer from one to another of anything of value, such as contracts, checks, drafts, bills of exchange, bonds, certificates of stocks, conveyances, leases, telegraphic despatches, insurance policies, mortgages, power of attorney, freight bills, &c., &c. It also requires a stamp duty to be paid on every bottle, phial, box, pot, ar other enclosure containing medicines or preparations of persons claiming to have any secret formula; also on the endless variety of perfumery and cosmetics. It levies an ad valorem duty upon all legacies and distributive shares of personal property. The act makes it the duty of all persons to furnish a list of property to the assessor; and the process for the collection of the tax, upon non-payment, is very prompt and summary. On the 7th of June, 1862, Congress passed an Act for the collection of direct taxes in insurrectionary districts. It is designed to carry out the Act of August, 1861. It makes the tax a lien upon the land in all insurrectionary States, and provides for its forfeiture to the United States, and a summary sale of the same "in fee simple, free and discharged from all prior liens, incumbrances, right, title, and claim whatsoever." It is the last Act in this Manual. This Act goes into effect September 1st, 1862. 1 EXCISE TAX. AN ACT To provide internal revenue to support the government and to pay interest on the public debt. ternal Revenue Duties. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby Office of Comcreated in the Treasury Department to be called the office of the missioner of InCommissioner of Internal Revenue; and the President of the created. United States is hereby authorized to nominate, and, with the advice and consent of the Senate, to appoint, a Commissioner of Internal Revenue, with an annual salary of four thousand dollars, Salary. who shall be charged, and hereby is charged, under the direction of the Secretary of the Treasury, with preparing all the instruc tions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other mat ters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide proper and sufficient stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps from time to time, as occasion shall require; and the Secretary of the Treasury may assign to the office of the Commissioner of Internal Revenue such number of clerks as he may deem necessary, or the exigen. cies of the public service may require, and the privilege of franking all letters and documents pertaining to the duties of his office, and of receiving free of postage all such letters and documents, is hereby extended to said commissioner. GENERAL PROVISIONS. Powers. Clerks. To have franking privilege. dis Collection tricts to be desig SEC. 2. And be it further enacted, That, for the purpose of assessing, levying, and collecting the duties or taxes hereinafter nated. prescribed by this act, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the United States and the District of Columbia into convenient collection districts, and to nominate, and, by and with the advice and consent of the Senate, to appoint an assessor and a collector for each such district, who shall be residents within the Assessor and for each district. collector appointed number of districts same: Provided, That any of said States and Territories and the District of Columbia may, if the President shall deem it proper, Limitation of the be erected into and included in one district: Provided, That the number of districts in any State shall not exceed the number of representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to an increased representation in the Thirty-Eighth Congress, in which States the number of districts shall not exceed the number of representatives to which any such State may be so entitled: And provided, furAdditional dis- ther, That in the State of California the President may establish a number of districts not exceeding the number of senators and representatives to which said State is entitled in the present Congress. tricts in California. into assessment point assistant as sessors. Oath of assessor and assistant assessor. Assessors to di- SEC. 3. And be it further enacted, That each of the assessors vide their districts shall divide his district into a convenient number of assessment districts and ap- districts, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revenue, within each of which he shall appoint one assistant assessor, who shall be resident therein; and each assessor and assistant assessor so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by virtue of this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: "I, A B, do swear, or affirm, (as the case may be,) that I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof, and that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor." And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without Penalty for not having taken the said oath or affirmation shall forfeit and pay one taking oath. hundred dollars, one moiety thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same, with costs of suit. Certificate of. Collector to give bond. Five sureties Its condition. Collector to appoint deputy collectors. How. SEC. 4. And be it further enacted, That before any such collector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be pescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition 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 Treasury. And such collectors shall, from time to time, renew, strengthen, and increase their official bond, as the Secretary of the Treasury may direct. SEC. 5. And be it further enacted, That each collector shall be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require bonds or other securities and accept the same from such deputy; and each such deputy shall have the like authority, in every respect, to collect the duties and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done as deputy collector by any of his deputies whilst acting as such, and for every omission of duty: Provided, That nothing herein contained shall prevent any collector from collecting himself the whole or any part of the duties and taxes so assessed and payable in his district. SEC. 6. And be it further enacted, That it shall be the duty of any person or persons, partnerships, firms, associations, or corporations, made liable to any duty, license, stamp, or tax imposed by this act, when not otherwise and differently provided for, on or before the first day of August, eighteen hundred and sixty-two, and on or before the first Monday of May in each year thereafter, and in all other cases before the day of levy, to make a list or return to the assistant assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, the quantity of goods, wares,, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this act, and according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations, or corporations are liable to be assessed under and by virtue of the provisions of this act. Duty of assessors and assistant assessors. Assessments, Who liable to be SEC. 7. And be it further enacted, That the instructions, regulations, and directions, as hereinbefore mentioned, shall be binding on each assessor and his assistants, and on each collector and his deputies, in the performance of the duties enjoined by or under this act; pursuant to which instructions the said assessors shall, on the first day of August, eighteen hundred and sixty-two, and on the first Monday of May in each succeeding year, and from when to be made. time to time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, articles taxed. or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license duty, under the provisions of this act, (by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, especially to the written list, schedule, or return required to be made out and delivered to the assistant assessor by all persons owning, possessing, or having the care or management of any property, as aforesaid, liable to duty or taxation,) and to value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. How assessors may find out. Bors in cases of to make list. Duty of asses- SEC. 8. And be it further enacted, That if any person owning, failure of persons possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read, consented to, and signed, by the person so owning, possessing, or having the care and management as aforesaid, shall be received as the list of such person. Penalty for de list. SEC. 9. And be it further enacted, That if any such person shall livering fraudulent deliver or disclose to any assessor or assistant assessor appointed in pursuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted on indictment found therefor in any circuit or district court of the United States held in the district in which such offence may be committed, shall Fine and costs. be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act shall, in all such cases, and in all cases of under valuation or under statement in such lists or statements, be made, as aforesaid, upon lists, according to the form prescribed, to be made out by the asDuty of asses-sessors and assistant assessors, respectively; which lists the said fraudulent or un- assessors and assistant assessors are hereby authorized and required to make according to the best information they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises respectively; and from the valuation and enumeration so made there shall be no appeal. sors when list dervalued. No appeal. sent persons. persons. Penalty for neglecting or refusing to give list when required. SEC. 10. And be it further enacted, That in case any person sors to notify ab- shall be absent from his or her place of residence at the time an assistant assessor shall call to receive the list of such person, it shall be the duty of such assistant assessor to leave at the place of residence of such person, with some person of suitable age and discretion, if such be present, otherwise to deposit in the nearest post Duty of absent office a written note or memorandum, addressed to such person, requiring him or her to present to such assessor the list or lists required by this act within ten days from the date of such note or memorandum. SEC. 11. And be it further enacted, That if any person, on being notified or required, as aforesaid, shall refuse or neglect to give such list or lists within the time required, as aforesaid, it shall be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, Enter premises. to enter into and upon the premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of property, goods, wares, and merchandise, and all articles or objects liable to duty or taxation, owned or possessed, or under the care or management of such person, as are required by this act, including the amount, if any, due for license; and in case of refusal or neglect to make such lists, except in cases of sickness, the assessors shall thereupon add fifty per centum to 50 per cent. to be the amount of the items thereof; and the lists, so made an' ub Assessor's duty. Sickness an ex. euse. added. |