A MANUAL
OF THE
DIRECT' AND EXCISE TAX SYSTEM
OF THE
UNITED STATES;
INCLUDING THE
FORMS AND REGULATIONS ESTABLISHED BY THE COMMISSIONER OF INTERNAL REVENUE,
THE
DECISIONS AND RULINGS OF THE COMMISSIONER,
TOGETHER WITH
EXTRACTS FROM THE CORRESPONDENCE OF THE OFFICE.
BY
GEORGE S. BOUTWELL.
LATE COMMISSIONER OF INTERNAL REVENUE.
FOURTH EDITION.
BOSTON:
LITTLE, BROWN AND COMPANY.
NEW YORK:
FITCII, ESTEE AND COMPANY.
1864.




Entered according to Act of Congress, in the year 1863, by
GEORGE S. BOUTWELL,
Tn the Clerk's Office of the District Court of the District of Massachusetts




PREFACE.
IT has been my design in the preparation of this Manual to furnish to the ofi
cers of the revenue, to business men, and to members of- the legal profession,
such authority and information for the transaction of business, as can be derived
from the proceedings, experience, and decisions of the Office'of Internal Revenue.
In the execution of this design I have received the aid and counsel of Commissioner Lewis, Deputy Commissioner McPherson, and of the clerks of the largest
experience in the administration of the excise system. Among these I mention
Messrs. George Parnell, William Richards, W. F. Downs, A. B. Johnson, and
W. J. Gilbert.
I am also indebted to Mr. George G. W. Morgan for constant, intelligent, and
faithful aid in the labor of compilation.
I do not claim that the treatise is either accurate or complete; but it is the
best which, under the circumstances, it was practicable for me to prepare.
The following correspondence with the Hon. the Secretary of the Treasury
indicates the plan of the work, and is the authority fior the undertaking:
"TREASURY DEPARTMENT,
"Oftice of Internal Revenue, Washington, March 30, 1863.
"SIR: Authority was given by Congress at the recent session for the publication of an edition of the Excise Laws, with such an index as might be prepared by the Commissioner of Internal Revenue. The index is now so far
advanced that the printing may be commenced without delay.
" Many of the decisions which have been made from time to time have been
printed by the office, in the newspapers, and by various persons who have preuared works upon the excise system; but these decisions have never been revised,
and several of them are changed by the act of the third of March instant. There
are also in the office many letters that were prepared by the Commissioner,
relating to the application of the law to the pursuits and business of the people.
It would be aoreeable to me to prepare a hand-book, which shall contain the
law, including sections fromn acts which do not relate exclusively to the internal
revenue system, the decisions of the office, extracts from correspondence concerning the assessment and collection of taxes, together with the forms and
regulations which have been established.
"I should undertake the labor without compensation, and with the understanding that the government might freely print the work for the use of its
officers or for gratuitous distribution.
"It is my desire, however, to enter the work for copyright in my own name,
with the privilege of publication, if there shall appear to be a demand therefor.
"With great respect, your obedient servant,
"GEORGE S. BOUTWELL."
"Hon. S. P. CHASE,
" Secretary of the Treasury."




IV                            PREFACE.
"TREASURY DEPARTMENT, Aipril 1, 1863.
"SIR: I have received your letter of the 30th ultimo, suggesting the preparation by you of a Hand-book of Internal Revenue, which shall contain the
acts and parts of acts relating to the subject, the decisions of the office, extracts
from correspondence concerning the assessment and collection of taxes, together
with the forms and regulations which have been established; the work to be
prepared (without compensation) by you for the use of the department or for
gratuitous distribution, the copy-right to be taken out in your name, and you to
have the privilege of publishing the work, if there should appear to be a demand
therefbr.'I approve the plan as set forth above, and hereby authorize its execution.'4 I am, very respectfully,
"S. P. CHASE,
" Secretary of the Treasury.
"Hon. GEORGE S. BOUTWELL."




INTRODUCTION.
AMONG the historical events, originating in the present civil war, is the passage of the act "to provide internal revenue to support the government and to
pay interest on the public debt," approved July 1, 1862. It was my privilege
to organize the Office of Internal Revenue; and in my attempt to perform the
duty I was sustained by the generous confidence and unwavering support of the
Secretary of the Treasury.
I received notice of my appointment while I was at Cairo in the service of
the War Department. I arrived at Washington on the 16th of July, and entered upon my duties on the following day. My first labor was to read the excise law, which I had not before seen. Within a few days the Secretary
assigned me a single clerk, then a second, then a third, and from time to time
additions were made, till the clerical force now numbers one hundred and forty
persons.
I examined the records of the Excise Bureau, established during the war of
1812; but they furnished no aid whatever in the execution of the work that was
before me. I had neither time nor opportunity to study the excise system of
Great Britain; and hence the organization of the system of the United States
was based upon, and grew out of, the requirements of the law. I do not deem
this a misfortune. The preliminary work of the office consisted in the division
of the States into collection districts, the examination of the papers filed in behalf of applicants for the places of assessor and collector, the preparation of
forms and books, and of instructions to collectors and assessors.
The public anxiety in regard to the construction of the law induced a large
amount of correspondence with persons in various parts of the country, and, in
the month of October, the letters sent numbered, occasionally, eight hundred
per day. A considerable portion of these letters were formal, and others were
repetitions of opinions previously given; but each day compelled attention to
a large number of new questions. The correspondence of the office was arranged in eight divisions, and a competent and experienced clerk was placed at
the head of each. In the beginning the Commissioner read each letter, and
indicated, briefly, the answer to be returned. As the business increased, a clerk
was charged with the work of separating those letters which corresponded to
letters answered previously from those that contained new inquiries. The latter
were considered by the Commissioner, answers dictated, and the letters and
answers referred to the clerks charged, respectively, with the several branches of
business to which the letters pertained.




VI                          INTRODUCTION.
The preparation of revenue stamps early engaged the attention of the Com
missioner. By the provisions of the law it was necessary that each stamp
should indicate upon its face the nature of the paper or instrument to which it
was to be applied. This -requisition; involved the preparation of a large number of engravings and dies, which were to be dissimilar in design or in appearance. As the time was limited, and in —case an attempt should be made to procure stamps of various designs, the risk of failure in some instances, at least,
would be great, it was- thought that the leading feature in each should be the
same. Upon consultation with the Secretary of the Treasury, and with his -approval, the head of Washington, after Stuart's painting, was adopted. By the
first of January, 1863, moire' than ninety stamps, of -different designs and denominations, had been engraved and prepared for use.
It was contemplated by the law that stamped paper should be furnished, on
which might be written the various instruments subject to stamp duty. It has
not yet been found practicable to comply with this requisition.
A system of bookkeeping was established in conformity to the requirements
of the law, the purpose being to enable the office to furnish at any time a statement of the amount of revenue derived from every article subject to taxation in
each and every district throughout the country.
The assessment lists returned to the office are carefully examined in detail,
and all errors in the rate of taxation, or in computation, are noted, and the
assessor informed thereof. Inasmuch-as the office is in possession of the name
and residence of every assistant assessor, and the limits of every division or subasressment district, each officer can be made responsible at once for any error
which he may have committed.
The practice of the office- in the construction of the law has been controlled
by a few leading principles.
First. To levy a tax in those cases only which are clearly provided for by
the statute, and, consequently, whenever a reasonable doubt exists, to rule
against the government and in favor of the- individual.
Second. In deciding whether an article is or is not a manufacture, to ascertain how it was regarded by business men at the time the excise law- was passed;
in all cases abstaining from inquiry as to the mode of preparation, or the nature
or extent of the change produced. If the article in question was regarded by
the makers and bye business men as a new article of commerce, and it was -produced by hand or' macliinery, it has been the practice to: treat it as a -manufacture under the law, unless specially exempt.
Third. To assess the tax upon articles manufactured and removed for consumption by the manufacturer, precisely as the tax would have been assessed if
the articles had been removed for sale.
Fourth. In considering the law relating to the use of stamps it has been the




INTRODUCTION.                           ViI
practice of the office to give that signification;to the names used in the statute
descriptive of various instruments subject to stamp tax, which is ordinarily given
to such descriptive terms by business and professional men.
Guided by these rules, and sustained by the patriotic sentiments of the people,
it is a-matter for congratulation- that the taxes assessed- have, with few unimportant: exceptions, been: paid with cheerfulness, and: in no portion of the
country with more alacrity; than in the States of Maryland, Missouri, and
Kentucky. The receipts thus far have not corresponded with the anticipations
of the framers of the law, nor sustained the estimate made by the Commissioner in December last.: It is believed, however, that the deficiency is in
a large degree temporary, and that the average monthly receipts of the fiscal
year 1863-'4 will be considerably in excess of the average monthly receipts
from the 1st of September, 1862, to the 1st July, 1863.
The act of March 3, 1863, reduced the revenues of the country, and to the
extent, probably, of several millions per annum. The difference between the
actual receipts and estimates made is due in part to the action of Congress, and
in part to circumstances connected with the business of the country, which
were either unknown to the Commissioner or not sufficiently appreciated when
the estimates were made. Congress also imposed new taxes, but the results
have not yet been felt in the revenue receipts.
The estimate of the revenue to be derived from the tax on manufactures was
based upon the product of the year ending 1st October, 1862. The product
was necessarily large, growing, in part, out of the impetus given to that branch
of business by the passage of the excise law, leading manufacturers to increase
their operations to the greatest possible extent, in anticipation of the almost certain advance of prices consequent upon the imposition of the tax after the 31st
of August.
The activity thus given to manufacturing industry at once supplied the
market with goods and consumed the stock of raw cotton on hand. Hence it
happened that the first year of the operation of the excise law found the country
well supplied with goods and destitute of the material for continuing the manufacture upon a large scale. The revenue was thus diminished in amount by
circumstances which were not clearly foreseen, or which were not sufficiently
considered when the estimates of December were made.
A corresponding impetus was given to every other branch of manufacturing
industry during the months of May, June, July, and August, 1862, followed
by a decrease, more or less considerable, from September to the present time.
The stamp tax took effect, nominally, on the 1st of October, 1862, but the
office was unable to furnish a supply of all denominations of stamps until the
1st day of the following January, and their use was not made imperative by law
until the 1st day of June, 1863. It may therefore be assumed that the revenue
from all sources has been less than it will be in future.




VIII                      INTRODUCTION.
It is reasonable to expect an increase in the revenue for the fiscal year
1863-'4; and upon the return of peace the receipts will enable the government
to pay the interest upon a debt twice as great as the present national debt, and
to set aside a large sum for the payment of the principal.
From time to time additional sources of internal revenue will appear; and
there ought to be no doubt of the ability of the nation to meet its liabilities, even
if the war should continue upon its present gigantic scale till the year 1866.
The stability of the system is in the equal imposition of taxes, and in a just
and impartial administration of the law.
GEO. S. BOUTWELL
WASHINGTON, July 17, 1863.




CONTENTS.
PAG1
An Act to provide increased revenue from imports, to pay interest on the public debt,
and for other purposes, approved August 5, 1861,                            3
An Act for the collection of direct taxes in insurrectionary districts of the United States,
and for other purposes, approved June 7, 1862,.24
An Act to amend an act entitled "An Act to provide increased revenue from imports,
to pay interest on the public debt, and for other purposes, approved August 5,
1861," approved May 13, 1862,                                              29
A Proclamation by the President of the United States, dated July 1, 1862, declaring
certain States and parts of States to be in rebellion,                     30
An extract from I' An Act to authorize payments in stamps, and to prohibit circulation
of notes of less denomination than one dollar," approved July 17, 1862,.  31
An extract from,,An Act to amend an Act, entitled,' An Act for the collection of
direct taxes in insurrectionary districts within the United States, and for other purposes, approved June 7, 1862,'" approved February 6, 1863,.       31
An extract from " 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," approved March 3, 1863,.       33
An Act to provide internal revenue for the government, to pay interest on the public
debt, and for other purposes, approved June 30, 1864,.35
Joint Resolution imposing a special income duty, approved July 4, 1864,     134
-Regulations for the collection of direct taxes,.... 135
Forms prescribed for use in the collection of direct taxes,                 144
Rulings under direct tax laws,.. 145
Rulings under the internal revenue laws,....... 148
Correspondence,........ 210
Schedule of stamp duties from and after August 1, 1864......229
General Remarks upon the use and cancellation of stamps,... 233
Schedule of articles and occupations subject to tax under the excise law, approved
June 30, 1864, classified and arranged alphabetically,..... 234
Manufactures and productions,.                            234
Animals slaughtered,..                                   238
Gross receipts,..238
Sales,.238
Licenses,.238
Income,........ ~.      240
Articles in Schedule A,..                                241
Bank circulation and deposits.. 241
Passports,.....241
List of Assessors and Collectors of Internal Revenue in the United States,. 242
List of Assistant Treasurers and Depositaries of the United States,.. 248
Circular to Railroad, Canal, and other corporations, concerning interest on bonds and
other evidences of indebtedness, and dividends to stockholders,.... 254
Circular to assessors and collectors, concerning taxes upon banks, insurance and railroad companies,...255
Regulations under which collectors may impress stamps upon instruments,.     256
Regulations for the assessment and collection of the special income tax,... 258
Circular to paymasters and disbursing officers,.......   260
Circular to banks and other corporations concerning dividends and undivided profits, 261
Paymasters' returns, form of,.                          262
(9)




X                                  CONTENTS.
PAoG
Circular to banks and persons engaged in banking,.263
Returns by banks,..265
Returns by collectors of sales of stamps,..                                267
Rules for the redemption of mutilated United States currency,...    268
Rules concerning the levy and collection of duties on spirits (Special, No. 1),.   271
Decision concerning printed books, magazines, &c.,.         273
Decision concerning spirits, coal oil, and tobacco,...         274
Rules concerning the tax on cigars,.                                          276
Rules concerning the inspection and stamping of cigars,.                 278
Instructions concerning the assessment of tobacco,. snuff, and cigars,... 280
Declaration of the manufacturer of tobacco, snuff, or cigars,.               282
Inventory of tobacco, snuff, and cigars,..                           283
Manufacturers' weekly returns of tobacco and snuff,....       285
Manufacturers' weekly returns of cigars,....                       286
Regulations concerning assessment and reassessment of licenses (Special, No. 4),  287
Collector's warrant,......291
Decision in reference to billheads printed, printed cards, &c.,. 293
INDEX,,.........          294




A MANUAL
OF THE
DIRECT AND EXCISE TAX SYSTEM
OF
THE UNITED STATES.








DIRECT TAX.
AN ACT
To provide increased revenue from imports to pay interest on the public debts
and for other purposes.
* Sec. 8. And be it further enacted, That a direct tax of twenty  Direct tax of
millions of dollars be, and is hereby, annually laid upon the United 200oo,000, how
States, and the same shall be and is hereby apportioned to the  portione
States, respectively, in manner following:
To the State of Maine, four hundred and twenty thousand eight Maine.
hundred and twenty-six dollars.
To the State of New  Hampshire, two hundred and eighteen New Hampshire.
thousand four hundred and six and two-third dollars.
To the State of Vermont, two hundred and eleven thousand and:vermont.
sixty-eight dollars.
To the State of Massachusetts, eight hundred and twenty-four M,"sachusetts
thousand five hundred and eighty-one and one-third dollars.
To the State of Rhode Island, one hundred and sixteen thousand: Rhode Island.
nine hundred and sixty-three and two-third dollars.
To the State of Connecticut, three hundred and eight thousand Connecticut.
two hundred and fourteen dollars.
To the State of New York, two million six hundred and three New York.
thousand nine hundred and eighteen and two-third dollars.
To the State of New Jersey, four hundred and fifty thousand New Jersey.
one hundred and thirty-four dollars.
To the State of Pennsylvania, one million nine hundred and Pennsylvania.
lbrty-six thousand seven hundred and nineteen and one-third
dollars.
To the State of Delaware, seventy-four thousand six hundred Delaware.
and eighty-three and one-third dollars.
To the State of Maryland, fbur hundred and thirty-six thousand Maryland.
eight hundred and twenty-three and one-third dollars.
To the State of Virginia, nine hundred and thirty-seven thousand Virginia.
five hundred and fifty and two-third dollars.
To the State of North Carolina, five hundred and seventy-six North Carolina,
thousand one hundred and ninety-four and two-third dollars.
To the State of South Carolina, three hundred and sixty-three South Carolina.
thousand five hundred and seventy and two-third dollars.
To the State of Georgia, five hundred and eighty-four thousand Georgia.
three hundred and sixty-seven and one-third dollars.
To the State of Alabama, five hundred and twenty-nine thousand Alabama.
three hundred and thirteen and one-third dollars.
To the State of Mississippi, four hundred and thirteen thousand Mississippi.
eighty-four and two-third dollars.
* The preceding sections of this act relate to the tariff and they are
therefore omitted.




4                              DIRECT TAX.
Louisiana.     To the State of Louisiana, three hundred and eighty-five thousand eight hundred and eighty-six and two-third dollars.
Ohio.          To the State of' Ohio, one million five hundred and sixty-seven
thousand eighty-nine and one-third dollars.
Kentucky.      To the State of Kentucky, seven hundred and thirteen thousand
six hundred and ninety-five and one-third dollars.
Tennessee.     To the State of Tennessee, six hundred and sixty-nine thousand
four hundred and ninety-eight dollars.
Indiana.       To the State of Indiana, nine hundred and four thousand eight
hundred and seventy-five and one third dollars.
Illinois.      To the State of Illinois, one million one hundred and forty-six
thousand five hundred and fifty-one and one-third dollars.
Missouri       To the State of Missouri, seven hundred and sixty-one thousand
one hundred and twenty-seven and one-third dollars.
Kansas.        To the State of Kansas, seventy-one thousand seven hundred
and forty-three and one-third dollars.
Arkansas.      To the State of Arkansas, two hundred and sixty-one thousand
eight hundred and eighty-six dollars.
Michigan.      To the State of Michigan, five hundred and one thousand seven
hundred and sixty-three and one-third dollars.
Florida.,    To the State of Florida, seventy-seven thousand five hundred
and twenty-two and two-third dollars.
Texas.         To the State of Texas, three hundred and fifty-five thousand
one hundred and six and two-third dollars.
Iowa           To the State of Iowa, four hundred and fifty-two thousand and
eighty-eight dollars.
Wisconsin.    To the State of Wisconsin, five hundred and nineteen thousand
six hundred and eighty-eight and two-third dollars.
California.   To the State of California, two hundred and fifty-four thousand
five hundred and thirty-eight and two-third dollars.
Minnesota.    To the State of Minnesota, one hundred and eight thousand five
hundred and twenty-four dollars.
Oregon.       To the State of Oregon, thirty-five thousand one hundred and
forty and two-third dollars.
New Mexico.   To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars.
Utah.         To the Territory of Utah, twenty-six thousand nine hundred and
eighty-two dollars.
Washington.   To the Territory of Washington, seven thousand seven hundred
and fifty-five and one-third dollars.
Nebraska.     To the Territory of Nebraska, nineteen thousand three hundred
and twelve dollars.
Nevada.       To the Territory of Nevada, four thousand five hundred and
ninety-two and two-third dollars.
Colorado.     To the Territory of Colorado, twenty-two thousand nine hundred
and five and one-third dollars.
Dakota.        To the Territory of Dakota, three thousand two hundred and
forty-ore and one-third dollars.
District of Co-  To the District of Columbia, forty-nine thousand four hundred
lunibia.     and thirty-seven and one-third dollars.
Collection dis-   SEC. 9. And be it further enacted, That, for the purpose of
adt ectigfo th assessing  the above' tax and collecting the same, the President of
tax.          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




DIRECT TAX.                                     5
to nominate and, by and with the advice of the Senate, to appoint
an assessor and a collector for each such district, who shall be  Assessors and
freeholders and resident within the same: Provided, That any of Coeciso
said States and Territories, as well as the District of Columbia,
may, if the President shall deem  it proper, be erected into one
district: And provided, further, That the appointment of said  Date of appoint,assessors and collectors, or any of them, shall not be made until ment of assessors
and collectors.
on or after the second Tuesday in February, one thousand eight
hundred and sixty-two.
SEC. 10. And be it further enacted, That before any such col-  Collectors to give
lector shall enter upon the duties of his office he shall execute a bond before enterbond for such amount as shall be prescribed by the Secretary of  g upon 
the Treasury, with sureties to be approved as sufficient by the
Solicitor of the Treasury, containing the condition that said collector shall justly and faithfully account for to the United States,
and pay over, in compliance with the order or regulations of the  Details thereof.
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, to be by him
directed to be put in suit upon any breach~of the condition thereof.
And such collectors shall, from  time to time, renew, strengthen,
and increase their official bonds, as the Secretary of the Treasury
may direct.
SEC. 11. And be it further enacted, That each of the assessors  Collection disshall divide his district into a convenient number of assessment trict to be divided
districts, within each of which he shall appoint one respectable tricts.
freeholder to be assistant assessor; and  each assessor and  as-  Assistant assessistant assessor so appointed, and  accepting  the  appointment, sors.
shall, before he enters on the duties of his appointment, take and
subscribe before some competent magistrate, or some collector
to be appointed by this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: " I, A   Oath.
B, do swear, or affirm, (as the case may be,) 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  Certificate.
the collector of the district for which such assessor or assistant
assessor shall be appointed. And every assessor or assistant as- Penalty for asses.
sessor acting in the said office without having taken the said oath sors, &c., acting
without taking
or affirmation shall forfeit and pay one hundred dollars, one moiety  th    taking
thereof to the use of the United States, and. the other moiety
thereof to him  who shall first sue for the same; to be recovered,
with costs of suit, in any court having competent jurisdiction.
SEC. 12. And be it further enacted, That the Secretary of the  Secretary of
Treasury shall establish  regulations  suitable and  necessary  for Treasury to estab.
lish regulations
carrying this act into effect; which regulations shall be binding on under this act, and
each assessor and his assistants in the performance of the duties frame instructions.
Duty of assessors
enjoined by or under this act, and shall also frame instructions andassistants.
for the said assessors and their assistants; pursuant to which instructions the said assessors shall, on the first day of March next,
direct and cause the several assistant assessors in the district to
inquire after and concerning all lands, lots of ground, with their
improvements, buildings, and dwelling-houses, made liable to tax1*




6                               DIRECT TAX.
ation under 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, and to value and enumerate the said objects of taxation in the manner prescribed by this act, and in conformity with
the regulations and instructions above mentioned.
Direct tax.    SEC. 13. And be it further enacted, That the said direct tax
laid by this act shall be assessed and laid on the value of all lands
Valuation to be and lots of ground, with their improvements and dwelling-houses,
as of April 1, 1862 which several articles subject to taxation shall be enumerated and
valued, by the respective assessors, at the rate each of them is
worth in money on the first day of April, eighteen hundred and
sixty-two: Provided, however, That all property, of  whatever
kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or specially exempted from taxation by the laws of the State wherein
the same may be situated at the time of the passage of this act,
together with such property belonging to any individual, who
actually resides thereon, as shall be worth the sum of five hundred
Exemptions.   dollars, shall be exempted from  the aforesaid  enumeration and
valuation, and from the direct tax aforesaid: And provided, furRegard to be had ther, That in making such assessment due regard shall be had to
to State valuations
any valuation that may have been made under the authority of
the State or Territory at any period nearest to said first day of
April.
Property owners   SEC. 14. And be it further enacted, That the respective assisttoffurnish lists up- ant assessors shall, immediately after being required as aforesaid
by the assessors, proceed through every part of their respective
districts, and shall require all persons owning, possessing, or having
the care or management of any lands, lots of ground, buildings, or
dwelling-houses, lying and being within the collection district where
they reside, and liable to a direct tax as aforesaid, to deliver written
lists of the same; which lists shall be made in such manner as may
be directed by the assessor, and, as far as practicable, conformably
to those which may be required for the same purpose under the
authority of the respective States.
If owner has nc SEC. 15. And be it further enacted, That if any person owning,
list and will dis- possessing, or having the care or management of property liable
close, officer to                  ar
make list.    to a direct tax, as aforesaid, shall not be prepared to exhibit a
written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the lands and lots of ground,
with their improvements, buildings, and dwelling-houses, taxable
as aforesaid, then, and in that case, it shall be the duty of the
officer to make such list, which, being distinctly read and consented
to, shall be received as the list of such person.
Penalty for de-    SEC. 16. And be itfurther enacted, That if any such person shall
livering or disclos-el
ing fraudulent list. 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, with intent to defeat or evade the valuation
or enumeration hereby intended to be made, such person so offending, and being thereof convicted before any court having competent
jurisdiction, shall be fined in a sum not exceeding five hundred
dollars, at the discretion of the court, and shall pay all costs and
charges of prosecution; and the valuation and enumeration reLists, how to be quired by this act shall, in all such cases, be made, as aforesaid,
madein suchcases. upon lists, according to the form above described, to be made out




DIRECT  TAX.                                   7
by the assessors and assistant assessors, respectively; which lists
the said 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 frbm  the valuation
and enumeration so made there shall be no appeal.                   Naluation, &c.
SEC. 17. And be it further enacted, That in case any person Notice to owner
shall be absent from  his place of residence at the time an assessor to furnish list in
shall call to receive the list of such person, it shall be the duty of certain ases.
such assessor or assistant assessor to leave at the house or place
of residence of such person, with some person of suitable age and
discretion, a written note or memorandum, requiring him 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. 18. And be it further enacted, That if any person, on  Assessors tomake
out list when it is
being notified or required as aforesaid, shall refuse or neglect to not given upon nogive such list or lists as aforesaid within the time required by this tice or request.
act, 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, to enter into and upon the lands, buildings, dwelling-houses, and premises, if it be necessary, of such persons so
refusing or neglecting, and to make, according to the best inforniation which he can obtain, and on his own view and information,
such lists of the lands and lots of ground, with their improvements,
buildings, and dwelling-houses, owned or possessed, or under the
care or management of" such person; as are required by this act;
which lists, so made and subscribed by such assessor, shall be
taken and/reputed as good and sufficient lists of the persons and
property for which such person is to be taxed for the purposes of
this act.
SEC. 19. And be it further enacted, That whenever there shall Property of abbe in any assessment district any property, lands, and lots of ground, hont ownrs, list
buildings, or dwelling-houses, not owned or possessed by, or under
the care and management of, any person or persons within such
district, and liable to be taxed as aforesaid, and no list of which
shall be transmitted to the assessor in the manner provided by this
act, it shall be the duty of the assessor for such district, and he is
hereby authorized and required, to enter into and upon the real
estate, if it be necessary, and take such view thereof, and 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, under and for the
purposes of this act.
SEC. 20. And be it further enacted, That the owners, possessors, Lists how made
or persons having the care or management of lands, lots of ground, othercoellction i
buildings, and dwelling-houses, not lying or being within the as- trict
sessment district in which they reside, shall be permitted to make
out and deliver the lists thereof required by this act, (provided the
assessment district in which the said objects of taxation lie or be
is therein distinctly stated,) at the time and in the manner prescribed, to the assessor of the assessment district wherein such
persons reside. And it shall be the duty of the assessors, in all
such cases, to transmit such lists, at the time and in the manner
prescribed for the transmission of the lists of the objects of taxation lying and being within their respective assessment districts,




8                                DIRECT TAX.
to the assessor of the collection district wherein the said objects
of taxation shall lie or be immediately after the receipt thereof;
and the said lists shall be valid and sufficient for the purposes of
this act; and on the delivery of such list, the person making and
delivering the same shall pay to the assessor one dollar, which he
shall retain to his own use.
Lists to be taken   SEC. 21. And be it further enacted, That the lists aforesaid
iny refrence to a shall be taken with reference to the day fixed for that purpose by
this act, as aforesaid; and the assistant assessors, respectively,
after collecting the said lists, shall proceed to arrange the same,
and to make two general lists, the first of which shall exhibit, in
alphabetical order, the names of all persons liable to pay a tax
List of residents, under this act, residing within  the assessment district, together
with the value and assessment of the objects liable to taxation
within such district for which each such person is liable, and,
whenever so required by the assessor, the amount of direct tax
payable by each person on such objects under the  State laws
imposing direct taxes; and the second list shall exhibit, in alphaof non-residents betical order, the names of all persons residing out of the collection district, owners of property within th4edistrict, together with
the value and assessment thereof, with the amount of direct tax
Assessor to de-  payable thereon as aforesaid.  The forms of the said general list
viseformoflists.  shall be devised and prescribed by the assessor, and lists taken
according to such form  shall be made out by the assistant assessors and delivered to the assessor within sixty days after the day
fixed by this act, as aforesaid, requiring lists from  individuals.
Penalty on as-  And if any assistant assessor shall fail to perform  any duty
iglta ossssor for assigned by this act within the time prescribed by his precept,
warrant, or other legal instructions, not being prevented therefrom
by sickness or other unavoidable accident, every such assistant
assessor shall be discharged from office, and shall, moreover, forfeit
and pay two hundred dollars, to be recovered for the use of the
United States in any court having competent jurisdiction, with
costs of suit.
Notice to be   SEC. 22.And be it further enacted, That immediately after the
given when lists,  valuations and enumerations shall have been completed as aforevaluations, &c., are
completed.     said, the assessor in each collection district shall, by advertisement
in some public newspaper, if any there be in such district, and by
written notifications to be publicly posted up in at least four of
the most public places in each collection district, advertise all
persons concerned of the place where the said lists, valuations,
and enumerations may be seen and examined; and that during
twenty-five days after the publication of the notifications, as aforesaid, appeals will be e'eceived and determined by him  relative to
any erroneous or excessive valuations or enumerations by the}
Assessors to sub- assessor. And it shall be the- duty of the assessor in each collecinit proceedings of
assistants to inspec- tion district, during twenty-five days after the date of publication
tion of parties in- to be made as aforesaid, to submit the proceedings of the assistant
assessors and the list by them  received or taken as aforesaid to
the inspection of any and all persons who shall apply for that
purpose; and the said assessors are hereby authorized to receive,
hear, and determine, in a summary way, according to law and
right, upon any and all appeals which may be exhibited against
To hear and de- the proceedings of the said assessors: Provided always, That it
termine appeals.  shall be the duty of said assessor to advertise and attend, not




DIRECT  TAX.                                   9
less -than two successive days of the said twenty-five, at the
court-house' of each county within his collection district, there to
receive and determine upon the appeals aforesaid: And provided,
also, That the question to be determined by the assessor, on an
appeal respecting the valuation  of property, shall be, whether  How valuations
the valuation complained of be or be not in a just relation or pro- ar  to be deterportion to other valuations in the same collection district. And all
appeals to thle assessors, as aforesaid, shall be made in writing, Appeals to be in
and shall specify the particular cause, matter, or thing respecting writing, what to
which a decision is requested;  and shall, moreover, state the
ground or principle of inequality or error complained of.   And
the assessor shall have power to re-examine and equalize the  Valuations may
valuations as shall appear just and equitable; but no valuation be re-examined and
equalized,
shall be increased without a previous notice, of at least five days, nottobeincreased
to the party interested, to appear and object to the same, if he withoutnotice, &c.
judge proper; which notice shall be given by a note in writing, to
be left at the dwelling-house of the party by such assessor or an
assistant assessor.
SEC. 23. And be it further enacted, That whenever a State, If more than one
Territory, or the District of Columbia, shall contain more than one Colection district ina
collection district, the assessors shall have power, on examination sessors may equalof the lists rendered by the assistant assessors, according to the'm, &C.
provisions of this act, to revise, adjust, and equalize the valuation
of lands and lots of ground, with their improvements, buildings,
and dwelling-houses, between such collection districts, by deducting from or. adding to either such a rate per centum as shall appear
just and equitable.
SEc. 24. And be it further enacted, That the assessors shall, Assessors tomake
immediately after the expiration of the time for hearing and decid- out lists of delivaing appeals, make out correct lists of the valuation and enumera- board of assessors.
tion in each collection district, and deliver the same to the board
of assessors hereinafter constituted inl and for the States respectively. And it shall be the duty of the assessors in each State to
convene in general meeting at such time and place as shall be
appointed and directed by the Secretary of the Treasury. And
the said assessors, or a majority of them, so convened, shall con-  Board, how con.
stitute, and they are hereby constituted, a board of assessors for stituted.
the purposes of this act, and shall make and establish such rules
and regulations as to them shall appear necessary for carrying
such purposes into effect, not being inconsistent with this act or
the laws of the United States.
SEc. 25. And be it further enacted, That the said board of  Board of asses.
assessors, convened and organized as aforesaid, shall and may sors to appoint
appoint a suitable person or persons to be their clerk or clerks,
but not more than one for each collection district, who shall hold
his or their office or offices at the pleasure of said board of assess- Numberanddaauty
ors, and whose duty it shall be to receive, record, and preserve all of clerks.
tax lists, returns, and other documents delivered and made to the
said board of assessors, and who shall take an oath (or affirmation
if conscientiously scrupulous of taking an oath) faithfully to discharge his or their trust; and in default of taking such oath or af-  Penalty for act.
firmation, previous to entering on the duties of such appointment, nghwithout taking
or on failure to perform any part of: the duties enjoined on him or
them respectively by this act, he or they shall respectively forfeit
and pay the seum of two hundred dollars for the use of the United




10                               DIRECT  TAX.
States, to be recovered in any court having competent jurisdiction,
and shall also be removed from office.
Duty of clerks.    SEC. 26. And be itffurther enacted, That it shall be the duty
of the said clerks to record the proceedings of the said board of
assessors, and to enter on the record the names of such of the
assessors as shall attend any general meeting of the board of
Penalty on asses- assessors for the purposes of this act.  And if any assessor shall
sor for not attending general meeting fail to attend such general meeting, his absence shall be noted on
of board.     the said record, and he shall, for every day he may be absent
therefrom, forfeit and pay the sum  of ten dollars for the use of the
ishrfng to fs.  United States.  And if any assessor shall fail or neglect to furnish
the said board of assessors with the lists of valuation and enumeration of each assessment district within his collection district within
three days after the time appointed as aforesaid for such general
meeting of the said board of assessors, he shall forfeit and pay the
sum of five hundred dollars for the use of the United States, and,
Certified copy of
minutes of the    moreover, shall forfeit his compensation as assessor.  And it shall
board to be fur-  be the duty of the clerks of the said board of assessors to certify
nished Secretary of
the Treasury, who to the Secretary of the Treasury an extract of the minutes of the
may exonerate as- board, showing such failures or neglect, which shall be sufficient
evidence of the forfeiture of such compensation, to all intents and
purposes: Provided always, That it shall be in the power of the
Secretary of the Treasury to exonerate such assessor or assessors
from the forfeiture of the said compensation, in whole or in part, as
to him shall appear just and equitable.
Board to make
out equalization  SEC. 27. And be it further enacted, That if the said board of
and apportionment. assessors shall not, within three days after the first meeting thereof
as aforesaid, be furnished with all the lists of valuation of the several counties and State districts of any State, they shall nevertheless proceed to make out the equalization and apportionment by
this act directed, and they shall assign to such counties and State
districts the valuation lists of which shall not have been furnished,
Theirvaluation  such valuation as they shall deem  just and right; and the valto be final, and the uation thus made to such counties and State districts by the
baisof taxation.  board of assessors shall be final, and the proper quota of direct
tax shall be, and is hereby, declared to be imposed thereon accordingly.
sors to revise and    SEC. 28. And be itfurther enacted, That it shall be the duty of
adjust lists.  the said board of assessors diligently and'carefully to consider and
examine the said lists of valuation, and they shall have power to
revise, adjust, and equalize the valuation of property in any county.
or State district, by adding thereto, or deducting therefrom, such a
rate per centum as shall, under the valuation of the several counRelative valua-  ties and State districts, be just and equitable: Provided, The relation not to be
changed unless er- tive valuation of property in the same county shall not be changed,
ror appears.   unless manifest error or imperfection shall appear in any of the lists
of valuation, in which case the said board of assessors shall have
power to correct the same, as to them shall appear just and right.
Inequalities of And if, in consequence of any revisal, change, and alteration of the
taxation to be re- said valuation, any inequality shall be produced in the apportionported to Congress.
ment of the said direct tax to the several States as aforesaid, it shall
be the duty of the Secretary of the Treasury to report the same to
Congress, to the intent that provision may be made by law for rectifying such inequality.




DIRECT  TAX.                                   11
SEc. 29. And- be it further enacted, That as soon as the said  Board to apporboard of assessors sllall have completed the adjustment and equali- "on tax.
zation of the valuation aforesaid, they shall proceed to apportion
to each county and State district its proper quota of direct tax.
And the said board of assessors shall, within twenty days after the Duties of.
time appointed by the Secretary of the Treasury for their first
meeting, complete the said apportionment, and shall record the
same; they shall thereupon further deliver to each assessor a certificate of such apportionment, together with the several lists by
the assessors respectively presented to the board as aforesaid, and
transmit to the Secretary of the Treasury a certificate of the apportionment by them  made as aforesaid; and the assessors, respectively, shall thereupon proceed to revise their respective lists, and
alter and make the same in all respects conformable to the apportionment aforesaid by the said board of assessors; and the said
assessors, respectively, shall make out lists containing the sums U heir lists conform.
payable according to the provisions of this act upon every object
of taxation in and for each collection district; which lists shall
contain the name of' each person residing within the said district, Contents of lists.
owning or having the care or superintendence of property lying
within the said district which is liable to the said tax, 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 tax, not owned or occupied
by or under the superintendence of any person resident therein,
there shall be a separate list of such property, specifying the sum
payable, and  the names of the respective  proprietors, where
known.  And the said assessors shall furnish  to the  collectors
of the several collection districts, respectively, within thirty-five  Lists to be given
days after the apportionment is completed, as aforesaid, a certi- tocollectors
flied copy of' such list or lists for their proper collection districts,
and in default of performance of the duties enjoined on the Penalty on assesboard of' assessors and assessors, respectively, by this section, they sor, &c.,under this
shall severally and individually forfeit and pay the. sum  of five
hundred dollars to the u, e of the United States, to be recovered
in any court having competent jurisdiction.  And it is hereby enacted  and declared that the  valuation, assessment, equalization,  Valuation and
and apportionment made by the said board of assessors, as afore- apportioneunt to
said, shall be and remain in full force and operation for laying, tered.
levying, and collecting, yearly and every year, the annual direct
tax by this act laid and imposed, until altered, modified, or abolished by law.
SEC. 30. And be it further enacted, That there shall be allowed Pay of assessors
and paid to the several assessors and assistant assessors, for their and assistant.services under this act: to each assessor two dollars per day for
every day employed in making the necessary arrangements and
giving the necessary instructions to the assistant assessors for the
valuation, and three dollars per day for every day employed in
hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the. tax list, as delivered by
him to said board of assessors; to each assistant assessor two
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 approved by the commis



1 2                             DIRECT TAX.
sioner of taxes, and one dollar for every hundred taxable persons
conitained in the tax lists, as completed and delivered by him to
the assessor; to each of the assessors constituting the board of
assessors, as aforesaid, for every day's actual attendance at said
board, the sum of three dollars, and for travelling to and from the
place designated by the Secretary of the Treasury, ten cents for
each mile, by the most direct and usual route; and to each of the
clerks of said board two dollars for every day's actual attendance
Allowed for sta thereon.  And the said board of assessors, and said assessors, retionery and blank spectively, shall be allowed their necessary and reasonable charges
for stationery and blank books used in the execution of their
duties; and the compensation herein specified shall be in full for
all expenses not otherwise particularly authorized, and shall be
paid at the treasury, and such amount as shall be required for such
payment is hereby appropriated.
collector bo ret  SEC. 31. And be it further enacted, That each collector, on receiving list to give seiving a list, as aforesaid, from  the said assessors, respectively,
shall subscribe three receipts; one of which shall be given on a
fall and correct copy of such list, which list shall 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 receipts shall be
given on aggregate statements of the lists aforesaid, exhibiting the
gross amount of taxes to be collected in each county or State district contained in the collection district, one of which aggregate
statements and receipts shall be transmitted to the Secretary, and
the other to the First Comptroller of the Treasury.
Collector to give  SEC. 32. And be it further enacted, That each collector, before
ongefore  receiv receiving any list, as aforesaid, for collection, shall give bond with
one or more good and sufficient sureties, to be approved by the
Solicitor of the Treasury, in the amount of the taxes assessed in
the collection district for which he has been or may be appointed;
Form, penalty, which bond shall be payable to the United States, with condition
&c., of bond.   for the true and faithful discharge of the duties of his office according to law, and particularly for the due collection and payment of
all moneys assessed upon such district, and the said bond shall be
transmitted to the Solicitor of the Treasury, and, after approval by
him, shall be deposited in the office of the First Comptroller of the
Proviso that pres Treasury: Provided always, That nothing herein contained shall
ent bond shall re- be deemed to annul or in anywise impair the obligation of the bond
heretofore given by any collector; but the same shall be and remain in full force and virtue, anything in this act to the contrary
thereof in anywise notwithstanding.
Taxassessedtobe   SEC. 33. And be it further enacted, That the annual amount of
alien for two years. the taxes so assessed shall be and remain a lien upon all lands and
other real estate of the individuals who may be assessed for the
same during two years after the time it shall annually become due
and payable; and the said lien shall extend to each and every
part of all tracts or lots of land or dwelling-houses, notwithstanding
the same may have been divided or alienated in part.
Collector may ap-  SEC. 34. And be it further enacted, That each collector shall
point deputies, and be authorized to appoint, by an instrument of writing under his
revoke appointments, &e.on    hand and seal, as many deputies as he may think proper, to be by
him  compensated for their services, and also to revoke the powers
of any deputy, giving public notice thereof in that portion of the




DIRECT TAX.                                  13
district assigned to such deputy; and each such deputy shall have
the like authority, in every respect, to collect the direct tax so as-  Authorityofdepsessed within the portion of the district assigrWed to him which is uty.
by this act vested in the collector himself; but each collector shall,
in every respect, be responsible both to the United States and to si;le for moneys
individuals, as the case may be, for all moneys collected, and for collected byselfand
every act done as deputy collector by any of' his deputies whilst
acting as. such: Provided, That nothing herein contained shall prevent any collector from collecting himself the whole or any part of
the tax so assessed and payable in his district.
SEC. 35. And be it further enacted, That each of the said col-  Collector to adlectors shall, within ten days after receiving his collection list from vertise that tax is
the assessors, respectively, as aforesaid, and annually, withinr teln &c,
days after he shall be so required by the Secret.ry of the Treasury, advertise in one newspaper printed in his collection district,
if any there be, and by notifications, to be posted up in at least
four public places in his collection district, that the said tax hlas
become due and payable, and state th!e tines and places at which
he or they will attend tQ receive the same, which shall be within
twenty days after such notification; and with respect to persons
who shall not attend, according to such notifications, it shall be
the duty of each collector, in person or by deputy, to apply once
at their respective dwellings within such district, and there de-   to demand at
~..   I..I................. I:iwellings   taxes   not
mand the taxes payable by such persons, which application shall paid.
be made within sixty days after the receipt of the collection list,
as aforesaid, or after the receipt of the requisition of the Secretary,
of the Treasury,  as aforesaid, by the collectors; and if the said
taxes shall not be then paid, or' within twenty days thereafter, it
shall be lawful for such collector, or his deputies, to, proceed to
collect the said taxes by distraint and sale of the goods, chattels,  t to distrin, if
or effects of' the persons delinquent as aforesaid.  And in case of &. 
such distraint, it shall be the' duty of the offieer charged with the  Duty of officer in
case of distraint.
collection to make, or cause to be made, an account of goods or
chattels which may be distrained, a copy of which, signed by the
officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling,
with some person of suitable age and discretion, withl a note of
the sum demanded, and the time and place of sale; and the said
officer shall forthwith cause a notification to be publicly posted
up at two of the taverns nearest to the residence of the person!
whose property shall be distrained, or at the court-house of the
same county, if not more than ten miles distant, which notice
shall specify the articles distrained, and the time and place for
the sale thereof, which time shall not be less than ten days from
the date of such notification, and the place proposed for sale not
more than five miles distant from  the place of' making such distraint: Provided, That in any case of distraint for the payment  Property may be
of the tax aforesaid, the goods, chattels, or effects so distrained restored after dis
shall and may be restored to the owner or possessor if, prior to the &c., if tax, &c.
sale thereof, payment or tender thereof shall be made to the proper
officer charged with the collection, of the full amount demanded,
together with such fee for levying, and such sum for the necessary
and reasonable expense of removing and keeping the goods, chattels, or effects so distrained, as may be allowed in like cases by
the laws or practice of the State wherein the distraint shall have
2




14                                DIRECT TAX.
Jf tax not paid, been made; but in case of non-payment or tender, as aforesaid,'
roperty. to be sold. the said officers shall proceed to sell the' said goods,'chattels, or'
effects, at public auction, and shall and may retain'.from  the pro-'
ceeds of such sale the amount demandable for the use of the' United,
States, with the necessary 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,.Exemptions from That it shall not be lawful to' make: distraint of the tools or implements of a trade or profession  beasts' of the plough necessary for
the cultivation of. improved lands, arms, or household' furniture, or:
apparel necessary for a.-family.
When personal   SEC. 36.  And  be it further: enacted, That whenever.: goods,
property cannot be'.
found sufficient to chattels, or effects sufficient to 0satisfy'any tax'upon  buildings,
tstif theealx  a  dwelling-houses,' or lands -and' "their improvements,'owned;'occosts, the real'es.....
tate to be sold.   cupied, or superintended".: by y: persons known  or residing' within:
the same collection district; cannot' be..found,. the collector' having,
first advertised::the'sa, me o-'o' thity. days, inn a' newspaper' printed
within the collection:ndistric, — if:such- there be, and havig. podsted
up, in at-least':ten public' places withii  the same, a notification of the'
intended sale, thirty: days. p revious     thereto, shall proceed -to sell-at
public sale so'.:much- of' the'said property as may be' necessary to'
satisfy the taxes-due- thereon, together'with.'an addition of twehty
Perovisions as to per centum to the said taxes'But in all cas'es where the property
liable to a direct tax'under this act may not be divisible, so as to
enable.the'collector'. by a sale of part. thereof'to. raise the whole
amount of the tax, with all costs, charges, and commissions, the
whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or his legal.
representatives, or "if he or they cannot be found, or refuse to
receive the'same, then  such  surplus shall be deposited in the'
treasury of the United States, to be' there held for the use of the
owner or his legal representatives, until' he or they shall make
application therefor to the Secretary of the Treasury, who, upon
such  application, shall, by warrant on the treasury, cause the
notf real estate will same to be paid to the applicant.  And if the property advertised
to pay tax, the for sale as aforesaid cannot be sold for the amount of the tax due
United States to thereon, with the said additional twenty per centum  thereto, the
take it.
collector shall purchase the same in behalf of the United States
Proviso empow- fbr the amount aforesaid: Provided, that the owner or superinering  owners to tendent of the property aforesaid, after the same shall have been,
redeem  prior to
sale on payment ias aforesaid, advertised for sale, and before it shall have been acdition of ten,  pr tually sold, shall be allowed to pay the amount of the tax thereon
cent.          with an addition of ten per centum  on the same, on the payment
of which the sale of the property shall not take place: Provided,.
Right of redemp. also, That the owners, their heirs, executors, or administrators,
or any person on their behalf, shall have liberty to redeem the
lands and other property sold, as aforesaid, within two years from
the time of sale, upon payment'to the collector for the use of the
purchaser, his heirs er assigns, of the amount paid by said purchaser, with interest for the same, at the rate of twenty per centurn
Deed not to be per annum; and no deed shall be given in pursuance of such sale
iven untiltime efox until the time of redemption  shall have expired.  And the colpired.        lector shall render a distinct account of the charges incurred in




)IRECT TAX.                                15
offering and advertising for sale such property, and shall pay into  Collector to renthe treasury the surplus, if any there be, of the aforesaid addition der account of sale
of twenty per centum, or ten per centum, as the case may be, into treasury.
after defraying the charges.  And in every case of the sale of
real estate which shall be made under the authority of this act by  Form, &c., of
the collectors, respectively, or their lawful deputies, respectively, deed.
the deeds for the estate so sold shall be prepared, made, executed,
and proved or acknowledged at the time and times prescribed in
this act by the collectors, respectively, within whose collection
district such real estate shall be situated, in such form of law as
shall be authorized and required by the laws of the United States,
or by the law of the State in which such real estate lies, for making, executing, proving, and acknowledging deeds of bargain and
sale or other conveyances for the transfer and conveyance of real
estate; and for every deed so prepared, made, executed, proved,
and acknowledged, the purchaser or grantee shall pay to  the  Cost thereof.
collector the sum of two dollars, for the use of the collector or
other person effecting the sale of the real estate thereby conveyed.
SEC, 37. And be it further enacted, That with respect to prop- Method for colerty lying within any collection district not owned or occupied or lection of tax on
superintended by some person residing in such collection district, esroperty of non
and on which the tax shall not have been paid to the collector
within ninety days after the day on which he shall have received
the collection lists from  the said assessors, respectively, as aforesaid, or the requisition of the Secretary of the Treasury, as aforesaid, the collector shall transmit lists of the same to one of the
collectors within the same State, to be designated for that purpose
by the Secretary of the Treasury; and the collector, who shall
have been thus designated by the Secretary of the Treasuryv, shall
transmit receipts for all the lists received, as aforesaid, to the collector transmitting the same; and the collectors, thus designated
in each State by the Secretary of the Treasury, shall cause notifications of the taxes due as aforesaid, and contained in the lists thus
transmitted to them, to be published for sixty days in at least one
of the newspapers published in the State; and the owners of the
property, on which such taxes may be due, shall be permitted to
pay to such collector the said tax, with an addition of ten per
centum  thereon; Provided, that such payment is made within
one year after the day on which the collector of the district where
such property lies had notified that the tax had become due on the
same.
SEC. 38. And be it further enacted, That when any tax, as  Property may be
aforesaid, shall have remained unpaid for the term of one year, as sold when tax has
aforesaid, the collector in the State where the property lies, and one year.
who shall have been designated by the Secretary of the Treasury,
as aforesaid, having first advertised the same for sixty days in at Provision a to
least one newspaper in the State, shall proceed to sell, at public sale, &c.
sale, so much of the said property as may be necessary to satisfy
the taxes due th!ereon, together with an addition of twenty per
centum thereon; or if such property is not divisible, as aforesaid,
the whole thereof shall be sold, and accounted for in the manner
hereinbefore provided.  If the property advertised for sale cannot
be sold for the amount of the tax due thereon, with the said addib
tion thereon, the collector shall purchase the same in behalf of the
United States for such amount and addition.  And the collector




16                               DIRECT  TAX.
shall render a distinct account of the charges incurred in offering
and advertising for sale such property, and pay into the treasury
the surplus, if any, of the aforesaid addition of ten or twenty per
centum, as the case may be, after defraying the said charges.
colleetors to d.   SEC. 39. And be it further enacted, That the collectors, desigposit with clerk of
court lists of prop- nated as aforesaid by the Secretary of the Treasury, shall deposit
erty sold.     with the clerks of the district court of'the United States in the
respective States, and within which district the- property lies, correct lists of the tracts of land or other real property sold by virtue
of' this act for non-payment of taxes,: together with the names of'
owners or presumed owners, and of the purchasers of the same. at
the public sales aforesaid, and: of the amount paid by said purchasers for the same;' the owners, their heirs, executors, or admintight of redemp- istrators, or any person in their behalf, shall have liberty to redeem'
the lands or other property sold,'as' aforesaid, within  two -years
from the time of sale, upon payment to the clerk aforesaid, for the
use of the purchaser, his heirs,' or assigns, of the amount paid by
such purchaser for the said land, or other real property, with inter-;
est for the same at the rate of twenty per centum  per annum, and
of a commission of five per centumr on such payment for'the use of
Proceedings.   the clerk aforesaid.  The clerks shall, on application, pay to the
purchasers the moneys thus paid for their use; and the collectors,
respectively, shall give deeds for the lands or property'aforesaid
to the purchasers entitled to the same, in all cases where the same
shall not have been redeemed within two years,' as aforesaid,' by
the original owners thereof, or their legal representatives, or any
person in their behalf, and deposit: such' deeds' with such clerk.
Clerk's fees.    And the said clerk shall be entitled to'receive'from the purchaser,
for his own use,: the sum  of one dollar,' in addition to'the'sum
hereinbefore made payable to the collector, for:every such deed,
to be paid on the delivery thereof to such purchasers.  And in' all
regard ftoprOpf cases where lands may be sold under this'act for' the payment of
insane, married  taxes, belonging to infants, persons of insane mind, married' women,
women, and per-. pr..o 
sons beyond the  or persons nd  seat such p ers ons   shall have  the term of two
sea, sold for taxes. years after their respective disabilities shall have' been' removed,'
or their return to the United States,'to: redeem  lands thus sold,'on
their paying into the clerk's office' aforesaid: the'amount paid'by'
~FRedlemption,   the purchaser,h with fifty per cetum' addition thereto. together
how made.a
with ten per centum  interest per annum  on the'-aggre'gate' sum,'
and on their payment to the purclhaser of the'land aforesaid a'comnImprovements  pensation for all improvements he may have made on the premises
subsequent'to: his' purchase,'the -value of. which'improvements to
be ascertained by:three or more neighboring freeholders, to' be'
appointed by the clerk -aforesaid, w'ho, on an actual" view of'"the:
plemises, shall assess the' value  of'such improvements, on theilr
oaths, and -make return of such valuation to6the clerk immediately
cler idtheclerk of the court shall receive such compensation' for his
services herein, to be paid- by and:received from:the parties, -like
costs of suit, as the judge of the district court shall in'that respect
tax and allow.-:''  -
transmit monthly    SEC. 40. And, be it further enacted, That the several collectors
to Secretary of the shall, - at' the. expiration' of every -month',after they "shall, respecTfreasury staement tively, commence their collections in the'next' and every ensuing
of collections, pa                                                  every
over quarterly, &c. year, transmit to the Secretary of the' Treasury a statement of the
collections made by them, respectively, within the month, and pay




DIRECT TAX;                                     17
over quarterly,- or sooner, if required by the Secretary of the Treasury, the moneys by them  respectively. collected within  the said
term; and each' of the said. collectors shall complete the collection
of all sums' annually assigned: to him  for collection, as aforesaid,
shall pay over the same into the treasury, and shall render his  Final accounts
final account to the Treasury: Departmient, within six months from  to be rendered half
and after the. day when' he: shall have received the collection lists
from the said board. of: assessors or the said requisition of the Secretary of the. Treasury, as aforesaid:  Provided, however, That  Proviso granting;the period of one year and:three months from ithe said annual:day fifteen months foi
shall b"-annua'lly-alo-   it'  tatxes on lists trans
shall be annually -allowed.to:the collector designated in each State, mitted to him by
as aforesaid, by the Secretary of the:Treasury,: with respect to the the collector.'taxes contained -in the list transmitted'to him by the other' collectors, as afbresaid.:
SEc. 41. And be it further enacted, That each collector shall  To be charged,be charged with the whole amount- of. taxes by him'receipted, w ith amount ofor
whether contained in  the' lists delivered to: him  by the principal by him, and credited with taxes of
assessors, respectively,'or transmitted to him: by. other collectors; absconding or in-.and shall be allowed credit for  the. amount of taxes contained in solvent persons.'the'lists transmitted in the manner, above provided to other collectors,: and by -them -receipted as aforesaid; and also for the taxes
of such: persons: as may  have  absconded, or become  insolvent,
subsequent to the date, of' the assessment, and'prior to the day
when "the tax ought,- according to the provisions of. this act, to
have been. collected:: Provided, That- it shall be proved to the
satisfaction of the First Comptroller of the  Treasury that due
diligence. was used by the'collector, and. that- no property was left
from which the tax could.have been.recovered; and each collector,
designated in each State,- as aforesaid, by the Secretary of the  Secretary of the
Treasury shall'receive credit for the taxes due for all tracts of Tresuryto treceive
land which,: after beingo offered by him  for: sale. in manner afore- land puchased for
said, shall' or. may have been purchased by him in behalf of the the United States.
United States.
SEc. 42., And be it further enacted, That if any collector shall  Proceedingsto
fail either to collect or to render. his: account, or. to pay over in be takenagainst
delinquent collecthe manner or within the.times hereinbefore. provided,' it shall be tors.
the duty of: the First, Comptroller of' the. Treasury, and he is
hereby  authorized'and. required,.immediately after: such  delinquency,.to report the same to the Solicitor of' the Treasury, who
shall issue a warrant of'distress against such delinquent collector
and.his' sureties,- directed to the marshal. of the district, therein
expressing.the'amount of: the taxes with which the said collector
is chargeable, and the sums,: if any, which have. been paid.  And
the'said: marshal.: shall, himself, or  by his deputy, immediately  Personal proper
proceed'to -levy.and. collect the sum  which may remain due, by y to beseized andd.
distress and, sale. of. the goods and chattels, or any personal effects
of the delinquent collector; and.for want of goods, chattels,. or
effects aforesaid, sufficient. to -satisfy. the'said  warrant, the same  Arrest.
may: be levied. on. the person of: the.collector,.who may be committed to prison,.there to remain'until discharged, in, due course
of law; and: furthermore, notwithstanding -the commitment of the  Sale of personal
collector: to  prison,: as aforesaid, or if he- abscond, and  goods, effedcs oftcollector
chattels,: and  effects: cannot. be: found  sufficient to satisfy  the
said- warrant,.the.said  marshal or his deputy..shall and may
proceed to levy and collect the sum which remains due, by
2*




18                               DIRECT TAX.
distress and sale of the goods and chattels, *or any  personal
effects, of the surety or sureties of the  delinquent collector.
Sums due from And the amount of the sums due from  any collector, as aforesaid,
collector to be a
lien on his lands, shall, and the same are hereby declared to be a lien upon the lands
and those of his and real estate of such collector and his sureties, until the same
sureties.
shall be discharged  according to law.  And for want of goods
Real estate may and chattels, or other personal effects of such collector or his
be sold.       sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate
of such collector and his sureties, or so much thereof as may be
necessary for satisfying the said warrant, after being advertised
for at least three weeks in not less than three public places in
the collection district, and in one newspaper printed in the county
or district, if any there be, prior to the proposed time of sale,
may and shall be sold by the marshal or his deputy; and for all
Title under tax lands and real estate sold in pursuance of the authority aforesaid,
deed.          the conveyances of the marshals or their deputies, executed in
due form  of law, shall give a valid title against all persons claiming under delinquent collectors or their sureties aforesaid. And
Balance, if any, all moneys that may remain of the proceeds of such sale, after
after satofdistress, &., satisfying the said warrant of distress, and paying the reasonable
to be returned to costs and charges of sale, shall be returned to the proprietor of
proprietor.
the lands or real estate sold as aforesaid.
Penalty on col- SEC. 43. And be it further enacted, That each and every collector and deputy lector, or his deputy, wh9 shall exercise or be guilty of any extorfor extortion,. tion or oppression, under color of this act, or shall demand other
or greater sums than shall be authorized by this act, shall be
liable to pay a sum not exceeding two thousand dollars, to be
recovered by and for the use of the party injured, with costs of
suit, in any court having competent jurisdiction; and each and
every collector, or his deputies, shall give receipts for all sums
by them collected and retained in pursuance of this act.
Accounts, how to SEC. 44. And be it further enacted, That separate accounts
be kept at, Tresu- shall be kept at the treasury of all moneys received from  the
ry Department, of
moneys received.  direct tax, and from  the internal duties, or income tax, in each of
the respective States, Territories, and District of Columbia, and
collection districts; and that separate accounts shall be kept of
Secretary'of the the amount of each species of duty that shall accrue, with the
Treasury to report
accounts to Con- moneys paid to the collectors, assessors, and assistant assessors,
gres annually. and to the other officers employed in each of the respective States,
Territories, and collection districts, which accounts it shall be the
duty of the Secretary of the Treasury, annually, in the month
of December, to lay before Congress.
mAssessors tof   SEC. 45. And be it further enacted, Tlat the assessors, respecmake out lists of
transfers and    tively, shall, yearly and in every year, afterl the expiration of one
changes of real es- year from the second Tuesday of February next, inquire and
tate.
ascertain, in the manner by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of
ground, buildings, and dwelling-houses have been made and
effected in their respective districts, subsequent to the next preceding valuation, assessment, and apportionment of the direct tax
by this act laid; and within twenty days thereafter they shall
make out three lists of such transfers and changes, and transmit
one list to the Secretary of the Treasury, another list to the




DIRECT TAX.                                   19
commissioner of -taxes; and; the third shall be'' delivered  to the
collector of the collection district.   And  it shall yearly, and'every year;  after  the said- year  one thousand~ eight hundred:and sixty-two, be the' duty of the Secretary of the Treasury to tcrDu   of.  lleo
notify the collectors of the several collection districts the day on
wvhich it'shall. be -the duty of' the  said collectors to commence
laying and. collecting the annual direct tax by this act laid' and
imposed, according to  the - assessment of the tax  lists to''them
delivered by.the'said assessors,' as aforesaid,'subject only to such'alterations. therein' as:shall be just and. proper, in the opinion of'the Secretary of the' Treasury, to conform  -to the transfers' and
changes. aforesaid, ascertained by the assessors aforesaid':; and tlie
said' collectors shall, annually,' in' all: resrects, proceed.'in'and conclude the. collection- of:the'said direct tax in the same manner'and:within the time- hereinbefore provided- and prescribed.-'
SEC. 46.,:-A4d:be;:it further enacted, That' in case' any StPate, Proceedings if
Territory,'or'the District o-f.: Columbia, after notice'given of'-its any State fais to
intention.- to-: assume: and-'pay, or to levy, collect, and. pay said of the tax
direct: tax:herein.n provided.for:'and apportioned to said:State,; Territory, or. District, shall, inany: year after' the taking effect.of this
act, fail:to pay the - amount of'said'direct tax, or'any'part thereof,
as' provided in: this act, in  such' cases it'shall be'lawful'for the
Secretary of the Treasury of -the. United States to appoint-United
States assessors, assistant assessors,.and collectors,'as:in- this -act
provided, whose'duty it shall be to' proceed forthwith, under such
regulations as the said Secretary of the Treasury shall prescribe,
too collect tall or! any part of said -direct -tax' the same  as' thoughsaid State, Territory, or' Dis'trict had not given notice, nor assumed
to levy, collect, and pay said taxes,- or any part thereof.
SEC. 47. And be it further enacted, That"any person who shall  Penalty for takbe convicted of  wilfully taking;a false oath' or'affirmation' in any: inig false oath~ or.
of'the cases in which an oath or affirmation is required to be taken- armation.
by this act, shall be liable: to..the- pains:.and penalties to which'
persons are liable for wilful:and corrupt perjury, and shall, moreover, forfeit the sum  of five hundred dollars.    -
SEC. 48. And be it further enacted, That there shall'be' allowed to the collectors appointed under this act, in full compen: and deputies.
sation for their services and that of their deputies in carrying'this:
act into effect, a commission of four per centumr upon' the firsts  Commissions;
hundred thousand dollars,: one per centurm' upon the -second one
hundred thousand dollars, and'one half of one per centum  upon
all sums above two hundred thousand dollars; such'commissions
to  be computed  upon the amounts by them  respectively paid
over and accounted for under the instructions of' the Treasury
Department: Provided, That in no case shall such commissions  Proviso'limiting
exceed the sum of four thousand dollars for a-principal officer, and salary.
two thousand dollars for. an'assistant.  And there shall be further
allowed to each collector their necessary and reasonable charges' Allowance' for;
stationery, blaiik
for stationery and blank books: used in the -performance of their'books, &.blank
official duties, which, after being- duly examined and- certified by
the commissioner of taxes, shall be paid out of the' treasury.
SEC. 49. And be it further enacted, That, from  and after the
first day of January next, there  shall be levied, collected, ard
paid, upon  the annual income of every person  residing in  the
United Statbs, whether such income is deri-ved: fromr  any kind of
property, or from  any profession, trade, employment, or vocation




20                                 DIRECT TAX.
carried on in the United States or elsewhere, or from any other
Extocess over $8( source whatever, if such annual income exceeds the sum  of
to be taxed three.....................
percent.      eight hundred dollars, a tax of three per centum  on the amount
of such excess of such income above  eight hundred dollars:
Provided, That upon such portion of said income as shall be
aP tax on incomterest upon treasury notes or other securities of
from treasurynotes the United States, there shall be levied, collected, and paid a tax
per cent.     of one and one-half per centum.  Upon the income, rents, or diviCitizens of the dends accruing upon any property, securities, or stocks owned in
siding abroad to the United States by any citizen of the United States residing
pay a tax of five per abroad, there shall be levied, collected, and paid a tax of five per
cent. on income, 
excepting as above. centumn, excepting that portion of said income derived from interest
on treasury notes and other securities of the government of the
United States, which shall pay one and one-half per centum.
Assessment,    The tax herein provided shall be assessed upon the annual income
when made.    of the persons hereinafter named for the year next preceding the
time for assessing said tax, to wit, the year next preceding the first
of January, eighteen hundred and sixty-two; and the said taxes,
Lien         when so assessed and made public, shall become a lien on the
property or other sources of said income for the amount of the
same, with the interest and other expenses of collection until paid:
Income, thow to Provided, That, in estimating said income, all national, State, or
local taxes assessed upon the property, from which the income is
derived, shall be first deducted.
Mode of assessing   SEC. 50.  And be it further enacted, That it shall be the duty
and collecting'M.
come tax.  in of the President of the United States, and he is hereby authorized,
by and with the advice and consent of the Senate, to appoint one
principal assessor and one principal collector in each of the States
and Territories of the United States, and in the District of Co,
lumbia, to assess and collect the internal duties or income tax imposed by this act, with authority in each of said officers to appoint
so many assistants as the public service may. require, to be approved by the Secretary of the Treasury. The said taxes to be
assessed and collected under such regulations as the Secretary of
Collector to give the Treasury may prescribe. The said collectors, herein authorbond.         ized to be appointed, shall give bonds, to the satisfaction of the
Secretary of the Treasury, in such sums as he may prescribe, for
the faithful performance of their respective duties.  And the SeePay.         retary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of said internal duties or
income tax as may appear to him just and proper; not, however,
to exceed in any case the sum of two thousand five hundred dollars
per annum for the principal officers herein referred to, and twelve
Assistant collec- hundred dollars per annuim for an assistant.  The assistant coltor's bond.   lectors herein provided shall give bonds to the satisfaction of the
principal collector for the faithful performance of their duties.
The Secretary of the Treasury is further authorized to select and
Depositaries.   appoint one or more depositaries in each State for the deposit and
safe-keeping of the moneys arising from the taxes herein imposed
when collected, and the receipt of the proper officer of such depositary to the collector for the moneys deposited by him shall
be the proper voucher for such collector in the settlement of his
account at the Treasury Department.  And he is further authorDepositariestobe ized and empowered to make such officer or depositary the disbursing agent of the treasury for the payment of all interest due
to the citizens of such State upon the treasury notes or other




DIRECT TAX.                                21
government securities issued by authority of law.  And he shall
also prescribe the forms of returns to be made to the department Form of return.
by all assessors and collectors appointed under the authority of
this act.  He shall also prescribe the form  of oath or obligation  Formof oath.
to be taken by the several officers authorized or directed to be
appointed and commiissioned by the President under this act, before
a competent magistrate duly authorized to administer oaths, and
the form of the return to be made thereon to the Treasury Department.
SEC. 51.  Aiid be it further enacted, That the tax herein im-.- Whetitaoife tax
posed by the forty-ninth section of this act shall be due and paya-s pable
ble on or before the thirtieth day of June, in the yead' eighteen hundired and sixty-two, and all siumis due and iinpaid at that day shall
draw interest thereafter at the rate of six per centum per annum;
and if any person or persons shall neglect or refuse to pay after Proceedingstoendue notice, said tax assessed against him, her, or them, for the  rcepayment.
space of more than thirty days after the same is due and payable,
it shall be lawful for any collector or assistant collector charged
with the duty of collecting such tax, and they are hereby authorized, to levy the same on the visible property of any such per- LeOY.
son, or so much thereof as may be sufficient to pay such tax, with
the interest due thereon, and the expenses incident to such levy
and sale, first giving thirty days' public notice of the time and
place of the sale thereof; and in case of the failure of any per- sale after notice
son or persons authorized to act as agent or agents for the collection of the rents or other income of any person residing abroad
shall neglect or refuse to pay the tax assessed thereon (having
had due notice) for more than thirty days after the thirtieth of
June, eighteen hundred and sixty-two, the collector or his assistant, for the district where such property is located, or rents or income is payable, shall be and hereby is authorized to levy upon
the property itself, and to sell the same, or so much thereof as
may be necessary to pay the tax assessed, together with the interest and expenses incident to such levy and sale, first giving
thirty days' public notice of the time and plade of sale.  And in
all cases of the sale of property herein authoriized, the conveyance Title under tax
by the officer authorized to make the sale, duly executed, shall ale.
give a valid title to the purchaser, whether the property sold be
real or personal.  And the several collectors and assistants appointed under the authority of this act may, if they find iio proper'ty to satisfy the taxes assessed upon any person by authority
of the forty-ninth section of this act, and which such person nieglects to pay as' hereinbefore provided, shall have power, and it
shall be their duty, to examine under oath the person assessed  Examinations
under this act, or any other person, and may sell at public auction,
after ten days' notice, any stock, bonds, or choses in action, be- Sales of stocks,
longing to said person, or so much thereof as will pay sluch tax &c.
and the expenses of such sale; and in case he refuses to testify, Penalty for rethe said several collectors and assistants shall have power to ar- fusingtotestify.
rest such person and commit him to prison, to be held in custody
until the same shall be paid, with Interest thereon, at the rate of
six per centum per annum, from the time when the same was payable as aforesaid, and all fees and charges of such cotmmitnment
and custody.  And the place of custody sha        ll cases be the  Place ofcustodr
same provided by law for the custody of persons committed for
any cause by the authority of the United States, and the warrant




22                               DIRECT TAX.:of.the -collector, stating the cause, of commitment, shall:"be suffi:
cient authority to the proper officer for receiving and  keeping
such person in custody until the amount of said tax and interest,
expense of.    and all fees and the expense of such custody, shall have,'been
fully paid and discharged; which fees and expenses shall be the
same as are chargeable under:the laws of the United States in
other cases of commitment and'custody.  And it shall be the duty
of such collector to: pay the expenses of such custody, and the
same, with his fees, shall be'allowed on settlement of his accounts..
Custody, dis-   And the person so committed shall have the' same right to be dis-'
chbarge from.  charged from  such, custody as may be allowed by the laws of the
State or Territory, or the District of Columbia, where he is so'
held in' custody, to persons, committed under the laws.of.such
State or Territory, or District of Columbia, for'the non-payment
of taxes, and in the manner provided by such laws.;,,or he may
be discharged at any time by order of the'Secretary of'he'Treass -
ury.
If any State    SEC. 52. And be it further enacted, That Should. any of the
Is in rebellion,
when this act Soes people of any of the States or Territories of the United States,
into operation, act or the District of Columbia, -be in. actual rebellion. against the'
to be executed,
when, &c       authority ofthe government of the United States at the time this
act goes into operation, so that the laws of the United States cannot
be executed therein, it shall be the duty of.,the President, and he
is hereby authorized, to proceed to execute the provisions of this
act within the limits of such State' or Territory, or District of
Columbia, so soon as the authority of the United States therein is
re-established, and to collect the sums which would'have been due
from the persons residing or holding property or'stocks therein,
with the interest due, at the rate: of six per centumn per; annum'
thereon until paid in the manner and under the regulations prescribed in the foregoing sections of this act.
Each State may   SEC. 53. And be it further enacted, That'any State or Territory
Olect and pay its:
quota of the direct. and the District of Columbia may lawfully assume, assess, collect,
tax in its own way- and pay into the treasury of the United States the direct tax, or
its quota thereof, imposed by this' act upon the State, Territory, or
Proceeedings i   the District of Columbia, in its own way and manner, by and
such case.-    through its own officers, assessors, and collectors; that it shall be
lawful to use for this purpose the last or' any subsequent valuation, list, or appraisal made by State or'territorial authority for
the purpose of State. or territorial taxation therein, next preced-'ing the date when this act takes effect, to make any laws or regulations for these purposes, to fix or change the compensation
to officers, assessors, and collectors; and any such. State, Territory
or District, which shall give notice by the governor, or other proper
officer thereof, to the Secretary of the Treasury of the United
States, on or before the second Tuesday of February next, and
in each succeeding year thereafter, of its intention to assume and
pay, or to assess, collect, and: pay into the treasury of the United
States, the direct'tax imposed by this act, shall be entitled,'in
lieu of the compensation, pay per diem  and percentage herein
prescribed and allowed to assessors, assistant assessors, and colDeduction in   lectors of the'United States, to a deduction of fifteen per centurn
such case of 15State, Tperritory
cent. if paid by on the quota of direct tax apportioned to such  State, Territory
June 80.       or' the District of Columbia levied and collected by said State,
Territory, and  District of Columbia through  its said officers:
Provided, however, That the deduction shall only be made to




DIRECT TAX.                                 23
apply to such part dr parts of the same as shall have been actual?y
paid into the treasury of the United States on or before the
last, day of June in the year to which such payment relates,
and a deduction of ten per centum  to such part or parts of the  Ten per celnt. if
same as shall have been actually paid into the treasury of the paid by Septemobe
United States on or before the last day of September in the
year to which such payment relates, such year being regarded as
commencing on the first day of April: And provided firther, That
whenever notice of the intention to make such payment by the No assessors to
State, or Territory and the District of Columbia shall have been ne appointe1 in
given to the Secretary of the Treasury, in accordance with the such case.
foregoing provisions, no assessors, assistant assessors, or collectors, in any State, Territory, or District, so giving notice, slall
be appointed, unless said State, Territory, or District shall be in
default: And provided, further, That the amount of direct tax
apportioned to any State, Territory, or the District of Columbia, State may pRy
shall be liable to be paid and satisfied, in whole or in part, by its tax by releasi;g
the release of such State, Territory, or District, duly executed, to claim against the
the United States, of any liquidated and determined claim of such
State, Territory, or District, of equal amount against the United
States: Provided, That, in case of such release, such State, Territory, or District shall be allowed the same abatement of the amount batement as in.
of such tax as would be allowed in case of payment of the same case of payment.
in money.
SEC. 54. And be it further enacted, That it shall be the duty Duty of collecof the collectors aforesaid in their respective districts, and they tors.
are hereby authorized, to collect the duties imposed by this act, and
to prosecute for the recovery of the same, and for the recovery
of any sum or sums which may be forfeited by virtue of this
act; and all fines, penalties, and forfeitures which shall be incurred
by force of this act, shall and may be sued for and recovered in alties, how recovthe name of the United States or of the collector within whose ered
district any such fine, penalty, or forfeiture- shall have been incurred, by bill, plaint, or information; one moiety thereof to the
use of the United States, and the other moiety thereof to the use
of such collector.
SEC. 55. And be it further enacted, That the amount of all Debts due from
debts due to the United States by any collector, under this act, collector to the
whether secured by bond or otherwise, shall and are hereby de- Ubited Sta, ono  t
cdared to be a lien upon the lands and real estate of such col- real estate and that
lector, and of his sureties, if he shall have given bond, from  the of h sureties
time when suit shall be instituted for recovering the same; and, for
want of goods and chattels and other personal effects of such collector or his sureties to satisfy any judgment which shall or may be
recovered against them, respectively, such lands and real estate may
be sold at public auction, after being advertised for at least three
weeks in not less than three public papers within the collection
district, and in one newspaper printed in the county, if any there
be, at least six weeks prior to the time of sale; and for all lands or
real estate sold in pursuance of the authority aforesaid, the conveyaiuces of the marshals or their deputies, executed in due form of
law, shall give a valid title against all persons claiming under such
collector or his sureties, respec(tively.
SEC. 56. And be it further enacted, That, for superintending  Officeof comthe collection of the direct tax and internal duties or income tax missioner of taxes
laid by this act, an officer is hereby authorized in the Treasury rated




24                              DIRECT  TAX.
Department, to be called " Commissioner of Taxes," who shall be
c.harged, under the direction of the Secretary, with preparing all
the forms necessary for the assessment and collection of the tax
and duties aforesaid, with preparing, signing, and distributing all
such licenses as are required, and with the general superintendence of all the officers employed in assessing and collecting said
tax and duties; said commissioner shall be appointed by the
Authority, duty, President, upon the nomination of the Secretary of the Treasury,
salary.       and he shall,receive an annual salary of three thousand dollars.
clerks.      The Secretary of the Treasury may assign the necessary clerks
to the office of said commissioner, whose aggregate salaries shall
not exceed six thousand dollars per annum, and the amount required to pay the salaries of said commissioner and clerks is hereby appropriated.
if a collector is  SEC. 57. And be it further enacted, That in case of the sicksick, deputy may
act, &c.      ness or temporary disability of a collector to discharge such of his
duties as cannot, under existing laws, be discharged by a deputy,
they may be devolved by him upon a deputy: Provided, Information thereof be immediately communicated to the Secretary of the
Treasury, and shall not be disapproved by him: And provided,
That the responsibility of the collector or his sureties to the United
States shall not be thereby affected or impaired.
If collector dies,  SEC. 58. And be it further enacted, That in case a collector
resigns, &c., who
to act in his place. shall die, resign, or be removed, the deputy of such collector
longest in service at the time immediately preceding, who shall
have been longest employed by him, may and shall, until a successor shall be appointed, discharge all the duties of said collector, and for whose conduct, in case of the death of the collector,
his estate shall be responsible to the United States.
Approved August 5, 1861.
AN ACT
For the collection of direct taxes in insurrectionary districts within the United
States, and for other purposes.
CHAP. XCVIII.    Be it enacted by the Senate and House of Representatives of
June 7,1862.  the United States of America in Congress assembled, That when
in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebellion, the civil authority
of the government of the United States is obstructed, so that the
At tAug. 5, 1861. provisions of the act entitled "An act to provide increased revonue from imports to pay interest on the public debt, and for other
purposes," approved August fifth, eighteen hundred and sixtyone, for assessing, levying, and collecting the direct taxes therein
mentioned, cannot be peaceably executed, the said direct taxes,
by said act apportioned among the several States and Territories,
charged in insur- respectively, shall be apportione d charged in each State and
rectionary districts Territory, or part thereof, wherein the civil authority is thus obstructed, upon all the lands and lots of ground situate therein, respectively, except such as are exempt from taxation by the laws
Lands to be. of said State or of the United States, as the said lands or lots of
aea.          ground were enumerated and valued under the last assessment




DIRECT  TAX.                                 25
and valuation thereof made under the authority of said State or
Territory  previous to the first day of January, anno  Dolnini
eighteen hundred and sixty-one; and each and every parcel of
the said lands, according to said valuation, is hereby declared to  Lands to be
be, by virtue of this act, charged with the payment of so much trx nccorwding theo
of the whole tax laid and apportioned by said act upon the State wvluation.
or Territory wherein the same is respectively situate, as shall bear
the same direct proportion to the whole amount of' the direct tax
apportioned to said State or Territory as the value of' said parcels
of land shall respectively bear to the whole valuation of the real
estate in said State or Territory according to the said assessment
and valuation made under the authority of the same; and in addition thereto a penalty of fifty per centum  of said tax shall be Penalty.
charged thereon.
SEC. 2. And be it further enacted, That on or before the first  Proclamation de
day of July next, the President, by his proclamation, shall de- claring the districts
dare in what States and parts of States said insurrection exists,
and thereupon the said several lots or parcels of land shall become
charged respectively with their respective portions of said direct
tax, and the same together with the penalty shall be a lien thereon,
without any other or further proceeding whatever.
SEC. 3. And be it further enacted, That it, shall be lawful for  Owners may pay
the owner or owners of said lots or parcels of lands, within sixty tax in sixty days
after the amount
days after the tax commissioners herein named shall have fixed is fixed.
the amount, to pay the tax thus charged upon the same, respectively, into the Treasury of the United States, or to the cominissioners herein appointed, and take a certificate thereof, by virtue
whereof the said lands shall be discharged from  said tax.
SEc. 4. And be it further enacted,'That the title of; in, and to  Title forfeited to
each and every piece or parcel of land upon which said tax has United States or in
not been paid as above provided, shall thereupon become forfeited this act.
to the United States, and, upon the sale hereinafter provided for,
shall vest in the United States or in the purchasers at such sale, in
fee simple, free and discharged from  all prior liens, encumbrances,
right, title, and claim whatsoever.
SEc. 5. And be it further enacted, That the President of the  Tax commissionUnited States, by and with the advice and consent of' the Senate, ers appointed
may appoint a board of three tax commissioners for each of said
States in which such insurrection exists, with'a salary of three  Salary.
thousand dollars each per annum, to give security in the sum  of  Security.
fifty thousand dollars each, in such formt  as the Secretary of' the
Treasury shall direct, and to be approved by him, for the faithful
performance of all their duties as such, and to account for and pay
over all moneys and other property coming to their hands: Provided, That said commissioners shall not receive pay under the  Salary to comrn
provisions of this act until they shall have entered upon the dis- mence on entry
upon duties.
charge of their duties.
SEc. 6. And be it further enacted, That the said board of tax  Time of commiscommissioners shall enter upon the discharge of the duties of their sioners entering
office whenever the commanding general of' the forces of the upon duty.
United States, entering  into any such insurrlectionary State  or
district, shall  have established the military authority of the
United States throughout any parish or district or county of the
same, and they shall open one or more offices for the transaction of
business.
SEC. 7. And be it further enacted, That the said board of com3




26                               DIRECT  TAX.
Commissioners to missioners shall be required, in case the taxes charged upon the
give notice of sale
of lanas.     said lots and parcels of land shall not be paid as provided for in
Act Feb. 6,183. the third section of this act, to cause the same to be advertised
for sale in a newspaper published in the town, parish, district, oi
county where situate, and if there be no such newspaper published in said county, or if the publisher thereof refuse to publish
the same, then in any other newspaper to be selected by said commissioners in said district, or in the city of Washington, fobr at least
four weeks, and by posting notices of said sale in three public
places in the town, parish, district, or county within which said
lands are situate, at least fbur weeks previous to the day of sale;
(onditionsofsale. and at the time and place of sale to cause the same to be severally
sold to the highest bidder for a sum not less than the taxes, penalty, and costs, and ten per centum per annum interest on said tax
pursuant to said notice; and the said commissioners shall, at said
sale, strike off the same severally to the United States at that
sum, unless some person shall bid the same or a larger sum; who
shall, upon paying the purchase money in gold and silver coin, or
in treasury notes of tile United States, or in certificates of' indebtedness against the United States, be entitled to receive from
said  commissioners their certificate of sale; which  said certificate  shall be received  in  all courts and places as prima facie
evidence of the regularity and validity of' said sale, and of the title
of said purchaser or purchasers under the same: Provided, That
the owner of said lots of ground, or any loyal person of the United
Land may be re- States, having any valid lien upon or interest in the same, may, at
deemed within six- any time, within sixty days after said sale, appear before the said
ty days.      board of tax commissioners in his or her own proper person, and,
if a citizen, upon taking an oath to support the Constitution of the
United States, and paying the amount of said tax and penalty, with
interest thereon from the date of the said proclamation of the President mentioned in the second section of this act, at the rate of' fifConditions of re- teen per centum per annum, together with the expenses of the sale
demption.     and subsequent proceedings to be determined by said commissioners, may redeem  said lots of' land from  said sale; and any purchaser, under the same, having paid moneys, treasury notes, or
other certificates of' indebtedness of the United States, shall, upon
such redemption being made, be entitled to have the same, with the
interest accruing after said sale, returned to him by the said commissioners, upon surrendering  up the  certificates of sale: And
provided, further, That if the owner of' said lots of ground shall
Two years allowed be a minor, a non-resident alien, oL loyal citizen beyond seas, a perfor aliens, minors, son of unsound mind, or under a legal disability, the guardian, trusand loyal citizens
abroad.       tee, or other person having charge of the person or estate of such
person may redeem  the same at any time within two years after.
the sale thereof, in the manner above provided, and with like effect:
Certificateofcom- And provided, further, That the certificate of said commissioners
missioners evidence sha11 only be affected as evidence of' the regularity and validity
falidity of sale.  of' sale by establishing the fact that said property was not subj-':)
taxes, or that the taxes had been paid previous to sale, or that
the property had been redeemed according to the provisions of
this act.
SEC. 8. And be itfurther enacted, That at any time within one
year after the said sale by said commissioners, any person being
the owner of any lot or parcel of' ground at the passage of this
act, who shall, by sufficient evidence, prove to the satisfaction of




DIRECT TAX.                                 27
said board of commissioners that he or she, after the passage of
this act, has not taken part in the present insurrection against the
United States, or in any manner aided or abetted the same; and
that, by reason of said insurrection, he or she has been unable to
pay said tax, or to redeem said lands from sale within the time
above provided for, the said board of commissioners may allow Commissioners
him  or her further time to redeem  the same, not exceeding two wlayallowtwoyears
years from  the day of sale; and for this purpose they may take for redemption.
the testimony of witnesses, and shall reduce the same to writing;
and the United States, or any person claiming an interest in said
lands, may appear and oppose the said application. From their
decision the United States or any party in interest may appeal to  May appeal to
the district court of the United States for said district, which is district court
hereby authorized to take jurisdiction of the same, as in other
cases involving the equity of redemption. And in case said board
of commissioners should, for any cause, cease to act before the
expiration of' one year after said sales, the said district court shall
have original jurisdiction of the proceeding for redemption, as
herein provided, to take place before the said board of commissioners.
SEC. 9. And be it further enacted, That in cases where the  Proceedingsin
owners of said lots and parcels of ground have abandoned the case of abandonment of land and
same, and have not paid the tax thereon as provided for in the non-payment of
third section of this act, nor paid the same, nor redeemed the said tfx.
land from  sale as provided for in the seventh section of this act,
and the said board of commissioners shall be satisfied that said
owners have left the same to join the rebel forces or otherwise to
engage in and abet this rebellion, and the same shall have been
struck off to the United States at said sale, the said commissioners
shall, in the name of the United States, enter upon and take possession of the same, and may lease the same, together or in par. lommissioners to
eels, to any person or persons who are citizens of the United
States, or may have declared on oath their intention to become
such, until the said rebellion and insurrection in said State shall
be put down, and the civil authority of the Ulnited States established, and until the people of said State shall elect a legislature
and State: officers, who shall take an oath to support the Constitution of the United States, to be announced by the proclamation of
the President, and until the first day of March next thereafter, said
leases to- be in such form and with such security as shall, in the
judgment of said commissioners, produce to the United States the
greatest revenue.
SEC. 10. And be it further enacted, That the said commis- To lake rules
sioners shall from  time to time make such temporary rules and and regulations for
regulations, and insert such clauses in said leases as shall be just supprt of families.
and proper to secure proper and reasonable employment and support, at wages or upon shares of the crop, of such persons and
families as may be residing upon the said parcels or lots of land,
which said rules and regulations are declared to be subject to the
approval of the President.
SEC. 11. And be it further enacted, That the said board of com-  May sell lands
missioners, under -the direction of the President, may be author- to offcers, soldiers,
ized, instead of leasing the said lands vested in the United States,
as above:provided, to cause the same, or any portion thereof, to
be subdivided and sold in parcels not to exceed three hundred and
twenty acres to any one purchaser,:at public sale, after giving due




28                             DIRECT TAX.
notice thereof, as upon the sale of other public lands of the UnJito(l
States, for sixty days, and to issue a certificate therefor; and
that, at any such sale, any loyal citizen of the United States, or
any person who shall have declared on oath his intention to become such, or any person who shall have faithfully served as an
officer, musician, or private soldier or sailor in the army or navy
or marine service of the United States, as a regular or volunteer,
for the term of three months, may become the purchaser; and if
Terms of sale.  upon such sale any person serving in the army or navy or marine
corps shall pay one-fourth part of the purchase money, a certificate
shall be given him, and he shall have the term of three years in
which to pay the remainder, either in money or in certificates of
indebtedness from the United States; and any citizen of the United
States, or any person who shall have declared his intention to,
become such, being the head of a family, and residing in the State
or district where said lands are situate, and not the owner of
any other lands, may, under such rules as may be established by
said board of commissioners, have the right to enter upon and
acquire the rights of pre-emption in such lands as may be unimproved and vested in the United States, and as may be selected by
said board of' commissioners, under the direction of the President,
from time to time, for such purpose.
Disposition of the SEC. 12. And be it further enacted, That the proceeds of said
proceeds.    leases and sales shall be paid into the treasury of the United
States, one-fburth of' which shall be paid over to the governor of
said State wherein said lands are situated, or his authorized agent,
when such insurrection shall be put down, and the people shall
elect a legislature and State officers who shall take an oath to
support the Constitution of the United States, and such fact shall
be proclaimed by the President, for the purpose of reimbursing
the loyal citizens of said State, or for such other purpose as said
State may direct; and one-fourth shall also be paid over to said
State as a fund to aid in the colonization or emigration from said
State of any free person of African descent who may desire to
remove therefrom  to Hayti, Liberia, or any other tropical State
or colony.
Commissioners    SEC. 13. And be it further enacted, That in case the records of
authorized to take assessment and valuation of the lots of land mentioned in the first
evidence of value.
section of this act shall be destroyed, concealed, or lost, so as not to
come within the possession of the said boards of commissioners,
they shall be authorized to take evidence of the same, or to value
and assess the same in their own judgment upon such evidence
as may appeal' before them; and no mistake in the valuation of the
same, or in the amount of tax thereon, shall, in any manner whatever, affect the validity of the sale of the same or of any of the
proceedings preliminary thereto.
Commissioner. to  SEC. 14. And be it further enacted, That the said tax commis~kep record of tax sioners shall keep a book or books, in which they shall enter or
assessed.
cause to be entered the amount or quota of said direct tax assessed
on each tract or parcel of land; which said amounts shall be distinctly stated in the advertisement, or notice of sale,. together with a
Entry of sale and description of the tract to be sold, and an entry shall be made in
amount sold for.  said book, or books, of each tract sold, together with the name of
the purchaser, and the sum for which the same may have been
Transcript to be sold. A transcript or transcripts of said book or books, duly verified
sent to Secretary of b' said commissioners, and said books when said commission shall
the Treasury.




DIRECT TAX.                                29
expire, shall be filed in the office of the Secretary of the Treasury
of the United States, and said books and transcripts, and copies of
said books and transcripts, duly certified by the Secretary of the
Treasury, shall be evidence in any court in the United States. Clerk's salary.
The said commissioners may employ a clerk, whose compensation
shall be twelve hundred dollars per annum.
SEC. 15. And be it further enacted, That the thirteenth section
of the act of August fifth, eighteen hundred and sixty-one, entitled
" An act to provide increased revenue from imports, to pay interest
on the public debt, and for other purposes," shall be so construed
as not to exempt from taxation property above the value of five
hundred dollars, but to exempt from taxation property of the value
of five hundred dollars, or less, owned by individuals, notwithstand-  $500 exempt fiom
ing the provisions of said act.
SEC. 16. And be it further enacted, That this act shall take
effect from and after its passage.
Approved,June 7, 1862.
AN ACT
To amend an act entitled 6"An act to provide increased revenue from imports,
to pay interest on the public debt, and for other purposes, approved August
five, eighteen hundred and sixty-one.
Be it enacted by the Senate and House of Representatives of  CHAP. LXVI.
the United States of America in Congress assembled, That the pro-  May 13, 1862.
vision in the fifty-third section of the act "to provide increased 1861, ch. 45, ~ 53.
revenue from imports, to pay interest on the public debt, and for Provision of
other purposes," approved August five, eighteen hundred and sixty- former act, that
State may pay its
one, allowing such portion of the tax as may be assessed by any tax by release of its
State, Territory, or the District of Columbia " to be paid and satis- Claims upon the
United States - to
fled, in whole or in part, by the release of such State, Territory, or apply to claims for
District, duly executed, to the United States, of any liquidated and ptees ofiedf Vbefo
determined claim of such State, Territory, or District of equal July 30,1862.
amount against the United States: Provided, That in case of such
release, such State, Territory, or District shall be allowed the same
abatement of the amount of such tax as would be allowed in case
of the payment of the same in money," shall be construed as applying to such claims of States for reimbursement of expenses incurred by them in enrolling, subsisting, clothing, supplying, arming,
equipping, paying, and transporting its troops employed in aiding
to suppress the present insurrection against the United States, as
shall be filed with the proper officers of the United States before
the thirtieth of July next.  And in such cases the abatement of  Abateement in
fifteen per centum  shall be made on such portion of said tax as
may be paid by the allowance of such claims, in whole or in part,
the same as if the final settlement and liquidation thereof had
been made before the thirtieth of June.
Approved, May 13, 1862.
3*




30                   PRESIDENT'S PROCLAMATION.
BY THIE PRESIDENT OF THE UNITED STATES OF AMERICA:
A PROCLAMATION.*
Preamble.     Whereas, in and by the second section of an act of Congress
passed on the 7th day of June, A. D. 1862, entitled " An act fobr the
collection of direct taxes in insurrectionary districts within the
United States and for other purposes," it is made the duty of the
President to declare, on or before the first day of July then next
following, by his proclamation, in what States and parts of States
insurrection exists:
Certain States    Now, therefore, be it known that I, Abraham Lincoln, President
a,nd parts of States of the United States of America, do hereby declare and proclaim
proclaimed to be
In rebellion.    that tile States of South Carolina, Florida, Georgia, Alabama,
Louisiana, Texas, Mississippi, Arkansas, Tennessee, North Carolina, and the State of Virginia, except the following counties:
Hancock, Brooke, Ohio, Marshall, Wetzel, Marion, Monongalia,
Preston, Taylor, Pleasants, Tyler, Ritchie, Doddridge, Harrison,
Wood, Jackson, Wirt, Roane, Calhoun, Gilmer, Barbour, Tucker,
Lewis, Braxton, Upshur, Randolph, Mason, Putnam, Kanawha,
Clay, Nicholas, Cabell, Wayne, Boone, Logan, Wyoming, Webster,
Fayette, and Raleigh, are now in insurrection and'rebellion, and
by reason thereof the civil authority of the United States is obstructed so that the provisions of the " Act to provide increased
revenue from imports, to pay the interest on the public debt and for
other purposes," approved August fifth, eighteen hundred and sixtyone, cannot be peaceably executed, and that the taxes legally chargeable upon real estate under the act last aforesaid, lying within the
States and parts of States' as aforesaid, together with a penalty of
fifty per centum of said taxes, shall be a lien upon the tracts or lots
of the same, severally charged, till paid.
In witness whereof, I have hereunto set my hand and caused the
seal of the United States to be affixed.
Done at the city of Washington, this first day of July, in the
year of our Lord one thousand eight hundred and sixty[L.S.] two, and of the independence of the United States of
America the eighty-sixth.
ABRAHAM LINCOLN.
By the President:
F. W. SEWARD, Acting Secretary of State.
* See act of June 7, 1862, ~ 2, p. 28.




AMENDATORY ACTS.
CHAP. 196. - An act to authorize payments in stamps, and to prohibit circulation of notes of less denomination than one dollar.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, That the
Secretary of' the Treasury be, and he is hereby directed to furnish  Postageandother
to the assistant treasurers, and such designated depositaries of the stamps to be furUnited, States as may be by him selected, in such sums as he may nished in exchange
deem  expedient, the postage and other stamps of the United to be received for
States, to be exchanged by them, on application, for United States dues less than $5.
notes; and firom and after the first day of August next such stamps
shall be receivable in payment of all dues to the United States
less than five dollars, and'shall be received in exchange for United
States notes when presented to any assistant treasurer or any
designated depositary selected as aforesaid in sums not less than
five dollars.
Src. 2. And be it further enacted, That from  and after the
first day of August, eighteen hundred and sixty-two, no private Circulation, &c.
corporation, banking association, firm, or individual shall make, of note less than
issue, circulate, or pay any note, check, memorandum, token, or hibited.
other obligation, for a less sum than one dollar, intended to circulate as money or to be received or used in lieu of lawful money
of the United States; and every person so offending shall, on
conviction thereof in any district or circuit court of the United
States, be punished by fine not exceeding five hundred dollars,
or by imprisonment not exceeding six months, or by both, at the
option of the court.
Approved, July 17, 1862.
CHAP. 21.- An act to amend an act entitled " An act for the collection of
direct taxes in insurrectionary districts within the United States and for
other purposes," approved June seven, eighteen hundred and sixty-two.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That tile sev-  Amendment of
enth section of an act entitled "An act for the collection of direct asct 162, chap. 98
taxes in insurrectionary districts within the United States and for
other purposes," approved June seven, eighteen hundred and
sixty-two, be amended so as to read as follows: SECTION 7. And
be it further enacted, That the said board of commissioners shall Tax commissionbe required, in case the taxes charged upon the said lots and par- ers to advertise for
sale lands on which
eels of land shall not be paid as provided for in the third section taxes are unpaid.
of this act, to cause the same to be advertised for sale in a newspaper published in the town, parish, district, or county where situate; and if there be no such newspaper published in said town,




32                         AMENDATOR Y ACTS.
parish, district, or county, or if the publisher thereof refuse to
publish the same, then in any other newspaper to be selected by
said commissioners in said district, or in the city of Washington,
for at least four weeks, and by posting notices of said sale in three
public places in the town, parish, district, or county within which
said lands are situate, at least four weeks previous to the day of
sale; and at the time and place of' sale to cause the same to be
And sell the same severally sold to the highest bidder for a sum not less than the
to highest bidder. taxes, penalty, and costs, and ten per centum per annum interest
on said tax, pursuant to said notice; in all cases where the owner
of said lots or parcels of ground shall not, on or before the day
of sale, appear in person before the said board of commissioners
and  pay the amount of said tax, with ten  per centum  interest
thereon, with the cost of advertising the same, or request the same
to be struck off to a purchaser for a less sum than two-thirds of' the
assessed value of said several lots or parcels of ground, the said'commissioners shall be authorized at said sale to bid off the same
for the United States at a sum  not exceeding two-thirds of the
assessed value thereof, unless some person shall bid a larger sum;
and in that case the same shall be struck off to the highest bidPayment, how  der, who shall, upon paying the purchase-money in gold and silver
made.         coin, or in the treasury notes of the United States, or in United
States notes, or in certificates of indebtedness against the United
States, be entitled, to receive from  said commissioners their certifiCertificateofsale, cate of sale; which said certificate shall be received in all courts
effect of     and places as prima facie evidence of the regularity and validity
of said sale, and of the title of' the said purchaser or purchasers
Owner or loyal under the same: Provided, That the owner of said lots of ground,
person may reeem.    re    or any loyal person of the United States, having any valid lien
upon or interest in the same. may at any time, within sixty days
after said sale, appear befbre the said board of tax commissioners
in his or her own proper person, and, if a citizen, upon taking an
oath to support the Constitution of the United States, and paying
the amount of said tax and penalty, with interest thereon from the
date of the said proclamation of the President mentioned in the
second section of' this act, at the rate of' fifteen per centum  per
annum, together with the expenses of the sale and subsequent
Proceedings for proceedings, to be determined by said commissioners, may redeem
said lots of land firom said sale; and any purchaser under the same
having paid moneys, treasury notes, or other certificates of indebtednless of the United States, shall, upon such redemption being
made, be entitled to have the same, with the interest accruing after
said sale, returned to him by the said commissioners. upon surrenderRedemption   ing up the certificates of sale-: And provided Jfurther, That if the
awhere theowner on   owner of' said lots of ground shall be a minor, a non-resident alien
or loyal citizen beyond seas, a person of unsound mind, or under
a legal disability, the guardian, trustee, or other person having
charge of the person or estate of such person, may redeem  the
sarne at any time within two years after the sale thereof, and in the
Certain tracts  mlanner above provided, and with like effect: And provided, further,
may be bid off for That at such sale any tracts, parcels, or lots of land which may
be selected under the direction of the President for government
use, for war, military, naval, revenue, charitable, educational, or
poi(ce purposes, may, at said sale, be bid in by said commissioners,
ecnder the direction of the President, for, and struck off to the




AMENDATORY ACTS.                                 33
United States: And provided, further, That the certificate of said Certificate of
commissioners shall only be affected as evidence of the regularity ChwimSpeaOehr
and validity of sale, by establishing the fact that said property was
not subject to taxes, or that the taxes had been paid previous to
sale. or that the property had been redeemed according to the provisions of this act.
Approved, February 6, 1863.
The following extracts are incorporated among the excise laws, although it is
not certain that all the provisions can be construed as appertaining to the system.
CHAP. 76. -An act to prevent and punish frauds upon the revenue, to pro-  Marsh 3, 1863.
vide for the more certain and speedy collection of claims in favor of the
United States, and for other purposes.
SEC. 5. And be it further enacted, That the collectors of the  Collectors mayre
several districts' of the United States, in all cases of seizure of any lease goods upon
goods, wares, or merchandise, for violation of the revenue laws, the payment of, &c.
appraised value of which, in the district wherein such seizure shall
be made, shall not exceed one thousand dollars, be, and -they are
hereby, authorized, subject to the approval of the Secretary of the
Treasury, to release such goods on payment of the appraised value
thereof'
SEC. 9. And be it further enacted, That, for the purpose of
realizing as much as may properly be done from unproductive lands,  policitor, with the
and other property of the United States acquired under judicial retary, may rent
proceedings or otherwise in the collection of debts, the Solicitor of' lands, or sell them
at public auction.
the Treasury be, and he is hereby, authorized, with the approval
of the Secretary of the Treasury, to rent, for a period not exceeding three years, or sell any such lands or other property at public
sale, after advertising the time, place, and conditions of such sale,
for three months preceding the same, in some newspaper published
in the vicinity thereof, in such manner and upon such terms as
may, in his judgment, be most advantageous to the public interests.
SEC. 10. And be it further enacted, That upon a report by a United States
district attorney or any special attorney or agent having), charge claims mayb ecom-     b promised, by
of any claim  in favor of the United States, showing in detail the whom.
condition of such claim  and the terms upon which the same may
be compromised, and recommending that the same be compromised
upon the terms so offered, and upon the recommendation of' the Solicitor of the Treasury, the Secretary of the Treasury be, and he is
hereby, authorized to compromise such claim accordingly.
SEC. 11. And be it further enacted, That there shall be taxed  Districtattorneys
and paid to district attorneys two per centum upon all moneys col- Go be allowed two.er centum in lieu
lected or realized in any suit or proceeding arising under the revel f fees.
nue laws conducted by them in which the United States is a party.
The act in relation to costs, approved February twenty-sixth, one
thousand eight hundred and fifty-three, shall not apply to such allowances, and the same shall be in lieu of all costs and fees in such
suit or proceedings.




34                           AMENI)ATORY ACTS.
Fees of district    SEC. 12. And be itfurther enacted, That in all suits or proceedattorneys for de- infrs against collectors or other officers of the revenue for any act
fending suits 
against collectors, done by them, or for the recovery of any money exacted by or paid
&c.,forofficialacts. to such officer and by him  paid into the treasury of' the United
States, in the performance of his official duty, in which any district or other attorney shall be directed to appear on behalf of
such officer by the Secretary or Solicitor of the Treasury, or by
any other proper officer of the government, such attorney shall
be allowed such compensation for his services therein as sha-ll be
certified by the court in which such suit or proceedings shall be
had, to be reasonable and proper, and approved by the SecreWhen execution tary of the Treasury. And where a recovery shall be had in any
may not be issued. such Suit or proceedings, and the court shall certify that there was
probable cause for the act done by the collector or other officer,
or that he acted under the directions of the Secretary of the Treasury or other proper officer of the government, no execution shall
issue against such  collector or other officer, but the amount so
recovered shall, upon final judgment, be provided for and paid out
of the proper appropriation from the treasury.
Districtattorneys SEC. 13. And be it further enacted, That in all suits or proceedto appear in suits ings against collectors, or other officers of the revenue, for any act
against collectors    
unlessotherwisein- done by them, or for the recovery of any money exacted by or paid
structed by secre- to such officers, which shall have been paid into the treasury of the
t"ary, and make returns annually to United States, it shall be the duty of the respective district attor —
ture of returns.   neys within the district where such suit or proceedings shall be
had, unless otherwise instructed by the Secretary of the Treasury,
to appear on behalf of such officers.  And it shall be the duty of
the several district attorneys, on the first of October of each year,
to make returns to the Solicitor of the Treasury of the number of
proceedings and suits commenced, pending, and determined within his
district during the fiscal year next preceding the date of such returns, which returns shall show the date when such proceedings or
suits in each case commenced; and if, for any reason, the determination of such proceedings or suits shall have been delayed or continued beyond the usual or reasonable period, such reasons shall be
set fbrth, together with a statement of the measures taken by the
district attorneys to press such proceedings or suits to a close.
secretary of the And the returns hereby directed shall be embraced in a repo t
Trepsury to trans- by the Solicitor to the Secretary of the Treasury, to be by him
mir report to Congress annually. annually transmitted to Congress, with a statement of all moneys
received by the Solicitor, and by each district attorney under tIle
provisions of this act.
Repealing limita.   SEC. 14. And be it further enacted, That the seventeenth sections for commenc- tion of the act entitled " An act increasing temporarily the dutie3
on  imports, and  for other purposes," approved July fourteenth,
eighteen hundred and sixty-two, and so much of the eighty-ninth
section of the act entitled "An act to regulate the collection of dlu.
ties on imports and tonnage," approved March second, seventeen
hundred and ninety-nine, and so much of the third section of the act
entitled " An act in addition to the act for the punishment of certain
crimes against the United States," approved March twenty-six, eighteen hundred and four, as impose any limitation upon the commencement of any action or proceeding for the recovery of any fine,
penalty, or forfeiture incurred by reason of the violation of any law
of the United States relating to the importation or entry of goods,
wares, or merchandise, are hereby repealed.
Approved. March 3, 1863.




E X C I S E -T A X.,
AN ACT
To provide internal revenue to support the government, to pay interest on the
public debt, and for other purposes.
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
hereafter be imposed, and of assessing the same, the' Commissioner Commissioner of
of Internal Revenue, whose annual salary shall be four thousand Internal Revenue.
dollars, shall be charged, under the direction of the Secretary of Salary.
the Treasury, with preparing all the instructions, regulations, di- Dutiesandpow.
rections, forms, blanks, stamps, and licenses, and distributing the ers.
same, or any part thereof, and all other matters 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 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 il the case of percentage duties, imposed by this act, and to a er and renew or
replace such stamps, from time. to time, as occasion shall require.
He may also contract foror procure the printing of requisite forms,
decisions, regulations, and advertisements; but the printing of
such forms, decisions, and regulations shall be done at the public
printing office, unless the public printer shall be unable to perform
the work. And' the Secretary of the Treasury may, at any time
prior &b the first day of July, eighteen hundred and sixty-five, Secretary of 6be
assign to the office of the Commissioner of Internal Revenue such Treasury to assign
number of clerks as he may deem necessary, or the exigencies of   commissioner
the public service may require; and the privilege of franking allpe ay frank letters
letters and documents pertaining to the duties of his office, and of business of the ofreceiving free of postage all such letters and documents, is hereby fic
extended to said Com'missioner.
GENERAL PROVISIONS.
SrEC. 2. And be it frther enacted, That it shall be the duty of
the Commissioner of Internal Revenue to pay over daily to the COmmissionerto
Treasurer of the United States all public moneys which may come pay over moneys
into his possession, for which the Treasurer shall give proper receipts and keep a faithful account; and at the end of each monthrendered monthly




36                              EXCISE TAX.
of all mone5ys re- the said Commissioner shall render true and faithful accounts of
ceived or paid out. all public moneys received or paid out, or paid to the Treasurer
of the United States, exhibiting proper vouchers therefor, and the
A.uditing of ac- same shall be received and examined by the Fifth Auditor of the
co1unts.     Treasury, who shall thereafter certify the balance, if any, and
transmit the accounts, with the vouchers and certificate, to the
Copy of each ac- First Comptroller for his decision thereon; and the said Commiscount when settled
to be sent to Secle- sioller, when such accounts are settled as herein provided for, shall
Secretary  and transmit a copy thereof to the Secretary of the Treasury.  He
Comnpti-oller may shall at all times submit to the Sectetary of the Treasury and
~nspe:t moneys in
Commnissioners'  the Comptroller, or either of them, the inspection of moneys in
hannds.      his hauds, and shall, prior to the entering upon the duties of his
Commissllonerto office, execute a bond, with sufficient sureties, to beapproved by
give bolnd.   -ethe Secretary of the Treasury and by the First Comptroller, in a
sam of not less than one hundred;thousand dollars, payable to
the United States, conditioned that said Commissioner shall faith-'ully 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 safekeeping 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 Commissioner shall, from time
to time, renew, strengthen, and increase his official bond as the
Secretary of the Treasury may direct.
DeputyCommis-  SEC. 3. And be it further enacted, That the Deputy CommisSaleyr.      sioner of Internal Revenue, whose annual salary shall be twentyDuties andpow- five hundred dollars, shall be charged with such duties in the-Bureau
er  of Internal Revenue as may be prescribed by the Secretary of
the Treasury, or as may be required by law, and shall act as
Commissioner of Internal Revenue in the absence of that officer,
and exercise thA- rivilege of franking all letters and documents
pertaining to the office of Internal Revenue.
SF.C. 4. And be it further enacted, That the Secretary of the
Revenue agents. Treasury may appoint not exceeding five revenue agents, whose
Duties.     duties shall be, under- the direction of the Secretary of the Treasury, to aid in the prevention, detection, and punishment of frauds
updn the internal revenue, and in the enforcement lf the collection'
thereof, who shall be paid, in addition to the expenses necessarily
Compensation. incurred by them  such:compensation as- the Secretary-if the
Treasury may deem just- and reasonable, not exceeding 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 yftrther enacted, That the Secretary of the
Inspectors.    Treasury may appoint -inspectors in any assessment: district
Duties.     where in his judgment it may be necessary for the purposes of a
proper enforcement of the internal 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
Compensatior  of their office.  And the compensation of such inspectors shall be
fixed and paid for such time as they may-be actually employed,




EXCISE TAX.                               37
not exceeding four dollars per day, and their just and propel
travelling expenses.
SEC. 6. And he it further enacted, That the cashier of internal  Cashier.
duties, who shall hereafter be called cashier of internal revenue,
and whose annual salary shall be twenty-five hundred dollars,  Salary.
shall perform such duties as may be; assigned to his office by the  Duties and poww
Commissioner of Internal Revenue, under the regulations of the ers.
Secretary of the Treasury, and shall give a bond, with sufficient  To give abond.
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.
SEC. 7. And be it further enacted, That the second section of  Collection disan act entitled " An act'to provide internal revenue to:support the ment of assespors
government and to pay interest on the public debt," approved and collectors.
July one, eighteen hundred and sixty-two, shall remain and continue in full force; and the President is hereby authorized to alter  Districts maybe
the respective:collection. districts provided for in said section as altered.
the public interests may require.
SEC. 8. And be it further enacted, That each assessor shall  Assessors to Mivide! their districts
divide his district, into a convenient number of assessment dis- into  assessment
tricts, which may be changed as often as may be deemed neces- districts.
sary, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revenue, within each of
which the Secretary of the Treasury, whenever there shall be a
vacancy  or the.public  interest shall require, shall appoint,  Appointmentof
with the approval of the said Commissioner, one assistant asses- asist't assessors.
sor, who shall be a resident of the district of said assessor;  In caseof vacany in the office of
and in case of a vacancy occurring in the.office of assessor assessor.
by reason of death or any other cause, the assistant assessor
of the assessment district in which the assessor resided at
the time of the vacancy occurring shall act as assessor until
an appointment filling the vacancy shall be'made.  And each
each assessor and assistant assessor so' appointed shall, before he
enters on the duties of his -office, 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 oatlilor affirmation, to wit: "I, A B, do swear (or  Oath.
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 diligently and faithfully perform
the duties of assessor (or assistant assessor) for (naming the assessment district) according to my best skill and judgment."  And  Certificate therea certificate of such oath. or affirmation shall be delivered to the ted to collectort
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 collectorstogive
shall enter upon the duties. of his office, he shall execute a bond bonds.
for such amount as shall be prescribed by the Commissionir of
Internal Revenue, under the direction of the Secretary of the
Treasury, with not less than five sureties to be approved by the
Solicitor of the Treasury, conditioned that said collector shallconditions thereof.
faithfiully perform the duties of his office according to law, and
shall justly and faithfully account for and pay ovr to the United
States, in compliance with the order or regulations of the Secre4




38                              EXCISE TAX.
tary 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 collector
Bond may be shall, from time to time, renew, strengthen, and increase his offiren~ewed.     cial bond, as the Secretary of the Treasury may direct, with' such
further conditions as the said Commissioner shall prescribe.
Deputy collec-  SEC. 10. And'be it further enacted, That each collector shall
tors.        be authorized to appoint, by an instrument of writing under his
hand, as many deputies as he may think proper, to be by him
Bonds may be compensated for their services, and alsd to revoke any such aprequired.    pointment, giving such notice thereof as the Commissioner of
Internal Revenue shall prescribe; eand may require bonds or other
securities, and accept the same from  such deputy; and each
erutie andpow- 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 whlch is by this act vested in
Collectorrespon- the collector himself; but each collector shall, in every respect,
sible for acts of
deputies.     be responsible both to the United States and to individuals, as
the case may be, for all moneys collected, and for every act done
by any of his deputies whilst acting as such, and for every omission of duty.
tPersonstliableto   SEC. 11. And be it further enacted, That it shall be the duty
taxation to make
list or return.    of any person, partnership, firm, association, or corporation, made
liable to any duty, license, stamp, or tax imposed by law when
not otherwise provided for, on or before the first Monday of May
in each year, and in other cases before the day of levy, to make
Return to be a list or return, verified by oath or affirmation, to the assistant
assessor of the district where located, of the amount of annual
Nature of return. 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,
partnership, firm, association, or corporation is liable to be assessed.
Regulations of   SEC. 12. And be it further enacted, That the instructions,
Commiss'ner Binding ona4 persons. regulations, and directions, as hereinbefore mentioned, shall be
binding on each assessor and his assistants, and on each collector
and his deputies, and on all other persons, in #e 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 accordance with
Assistantassess- this act, direct and cause the several assistant assessors to proceed
ors to canvass discrints.      through every part of their respective districts, and inquire after
and concerning all persons being within the assessment districts
Duties of assist- where they respectively reside, owning, possessing, or having the
ant assessors.    care or management of any property, goods, wares, and merchandise, articles or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license 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 respectively, 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




EXCISE' TAX.                                39
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~ Assistantassessto pay any duty-o~ tax, or owning, possessing, or having the care person disclosing. s
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 list or return 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 List to be read
tax, or any business or' occupation liable to pay any license, as todand consented
p tiopayany licenseasl to by the person liaforesaid, then, and in that case, it shall be the duty of the officer able to tax.
To' be signed and
to make such list or return, which being distinctly reavl, consented veified by oath or
to, and signed and verified by oath or affirmation by the person affirmation. 
so owning, possessing, or having the care and management as
aforesaid, may be received as the list "bf such person.
SEC. 14. And be it further enacted, That in case any'person Notice to be left
shall be absent from  his or her residence or place of business at for absentpersons.
the time -an assistant 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 business, with some one of suitable
age and discretion, if such be present, otherwise to deposit in the To be deposited.
nearest post office, a note or memorandum, addressed to such per- in the post office ir
son, requiring him or her to present to such assessor the list or
return required by law within ten days from the date df such note
or memorandum, verified by oath or affirmation.,And if any per-  Persons neglect
son, on being notified or required. as aforesaid, shall refuse or ing to make re
neglect to give such list or return within the time required as/turm
aforesaid, or if any person shall not deliver a monthly or other
list or return without notice at the time required by law, or if any
person shall deliver or disclose to any assessor or assistant assessor
any list, statement, or return, which, in the opinion of the assessor,  Ormakig frauis false or fraudulent, or contains any understatement or under- dulent return,
valuation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care may be samof books of account containing entries relating to the trade or assesor.
business of such person, 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, statements, or returns
thereof, or any trade, business, or profession liable to any tax or
license as aforesaid. Such summons may be served by any assistant assessor of the district.  In case any person so summoned  Proceedings in
t case of failure to
shall neglect or refuse to obey such summons according to its obey summons.
exigency, or to give testimony, or to answer interrogatories as re'quirted, 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 judge at chambers,  Authority  and
for an attachment against such,person as for a contempt.  It shall istyictofde ort
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 the summons and punish such person for his




40                              EXCISE TAX.
default or disobedience.  It shall be the duty of the assessor or
assessors may assistant assessor of the district within which such person shall
iser upon prem- have taxable property to enter into and upon the 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
May make list or his own view ahd 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 management of such person, and assess the
duty thereqa, including the amount, if any, due for license and
income; and in case of the return of a false or fraudulent list or
Penalties to be valuation, he shall add one hundred per centum to such duty; and
in case of a refusal or neglect, except in cases of sickness or 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 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 necessary, 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 subscribed by
Return of the assessor good and such assessors or assistant assessors shall be taken and reputed as
tufficient.  good and sufficient lists or returns for all legal purposes.
SEC. 15. And be it further enacted, That if any person shall
Penalty for ma- deliver or disclose to any assessor or assistant assessor appointed
king  fraudulent ~
return.      In pursuance of law any false or fraudulent list, return, account,
or statement, with intent to defeat or evade the valuation, enumeration; or assessment intended to be made, or if any person who
Or for refusing being duly summoned to appear to testify, or to appear and proto appear and produce books.    duce 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 exceeding one thousand dollars, or be imprisoned for not exceeding
one year, or both, at the discretion of the court, with costs of
prosecution.
Taxable proper-   SEC. 16. And be it further enacted, That whenever there shall
ty owned by non- be in any assessment district any property, goods, wares, auld
iesident.    merchandise, articles or objects,,not owned or possessed by, or
under the care or management 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 listspof such property, goods, wares,
and merchandise, articles or objects as aforesaid, for all, legal purposes.
Person having   SEC. 17. And be itfurt/er enacted, That any owner or person
xanbl epropierty having the care or management of property, goods, wares, and
may make return merchandise, articles or objects, not lying or being within the
ta the  district assessment district in which he resides, shall be permitted to make
out and deliver the lists thereof required by this act (provided the




EXCISE TAX.                                 41
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 of the  List to be trans.
assistant assessor who receives any such list to transmit the same tritted for texadin
to the assistant assessor where such objects of taxation are situs- tion.
ate, who shall examine such list; and if he approves the same, he
shall return it to the assistant assessor from 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 then return the said
list tothe assistant assessor from whom it was 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.
SEC. 18. And be it further enacted, That the lists aforesaid  Annual, monthshall, where not otherwise specially provided for, be taken with litand special
reference to the day fixed for that purpose by this act, as aforesaid, gid, where duties accrue at other and different times, the
lists s all be taken with reference to the time when said duties
become due, and shall be denominated annual, monthly, and special lists. And the assistant assessors, respectively, after collect- Twogenerallists
ing the said lists, shall proceed to arrange the same, and to make to be made.
two general lists —the first of which shall exhibit, in alphabetical Alphabetical list
order, the names of all persons, firms, companies, or corporations of residents.
liable to pay any duty, tax, or license under this act, residing
within the assessment district, together with the value and assessment or enumeration, as the case may require, of the objects liable
to duty or taxation within such districts for which each such person is liable, or for which any firm, company, or corporation is
liable, with the amount of duty or tax payable thereon; and the And of non-resisecond list shall exhibit, in alphabetical order, the names of all dents.
persons 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. The forms of the said gen- Form to be pre,
scribed by Commiseral list shall be devised and prescribed by the assessor, under sioner.
the direction of the Commissioner of Internal Revenue, and lists Lists to be retaken according to such forms shall be made out by the assistan'tant within thirty
assessors and delivered to the assessor within thirty days after days.
the day fixed by this act as aforesaid, requiring lists from individuals; or where duties, licenses, or taxes accrue at other and
Other lists to be
different times, the lists shall be delivered from  time to time as deliveredf.romtime
they become due..                             to time.
SEC. 19. And be it further enacted, That the assessors for  Annuallistto Do
each collection district shall, by advertisement in some public advertised
newspaper published in each county. within  said district, if
any  such  there be, if not, then  in some newspaper in the
collection district nearest thereto, and by notifications to be
posted up in at least -four public places within each assessment
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 collection dis- appeals.
4*




42                               EXCISE TAX.
trict, at the time fixed for hearing such appeal, as aforesaid, to..
submit the proceedings of the assessors and assistant assessors,
Annual lists. to and the annual lists taken and returned as aforesaid, to the inbe submitted to the
inspection of any 1spection of any and all persons who may apply for that purpose.
and all persons.  And the said assessor for each collection district is hereby author4tzed at any time to hear and determine in a summary way, ac-cording to law and right, upon any and all appeals which may be
No appeal after exhibited against the proceedings of the said assessors or assistant
list has been trans- assessors: Provided, That no appeal shall be allowed to any
mitte tocollector. party after he shall have been duly assessed, and the annual list
containing the assessment has been transmitted to the collector of
Appeals to be the district. And all appeals to the assessor, as aforesaid, shall
made inwriting. be made in writing, and shall specify the particular cause, matter,
or thing respecting which a decision is requested, and shall, moreover, state th6 ground or principle of error complained of.' Alld
Powerofassessor.the assessor shall have power to re-examine and determine upon
the assessments and valuations and rectify the same as shall
Assessment not appear just and equitable; but no valuation, assessment, or enuto be increased apa j
without five days' meration shall be increased without a previous notice of jt least
notice.       five days to the 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 Iy such assessor, assistant assessor, or other person, or sent
by mail to the nearest or usual post office address of said party:
Witnesses may Provided, further, That on the hearing of appeals it shall be
be summoned.   lawful fbr the assessor to require by summons the attendance of
Books produced. witnesses and the production of books of account in the same
Penalties for manner and under the same penalties as are provided in cases of
neglect,      refusal or neglect to furnish lists or returns.  The bills for the
attendance and mileage of said witnesses shall be taxed by the
Feesofwitnesses. assessor and paid by the delinquent parties, or otherwise by the
collector of the district, on certificate of the assessor, at the rates
usually allowed in said district for witnesses in courts of justice.
Time and meth-   SEC. 20. And be it further enacted, That the said assessors of
od for assessors tor
make lists.   each collection district, respectively, shall, immediately after the
expiration of the 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 assessed, make out lists containing
the sums payable according to law upbn every object of duty or
Contents of lists taxation for each collection district; which lists shall-contain the
name of each person residing within the said district, or owning
or having the care or superintendence of property lying within the
said district which is liable to any tax or duty, or eng,;ged in any,
business or pursuit requiring a license, when such person or persons are known, together with the sums payable by' each; and
List of property where there is any property within any collection district liable
owned by non-resid    byt     to the payment of the said duty or tax, not. owned or occupied
by or under the superintendence of any person resident therein,
there shall be a separate list of such: property, specifying the sum
payable, and the names of the respective proprietors, when known.
To bhe transmit- And the assessor making out any such separate list shall transmit
ted to the assessor
of the district to the aissessor of the district, where the persons liable to pay such.
liableresides porhas tax reide, or shall have their:principal place of business, copies
his place of busi- 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




EXCISE TAX.                               43
liable to pay the same reside, or may have their principal place of Annual lists to
business.  And in all other cases the said assessor shall furnish be sent to collectors
to the collectors of the several collection districts, respectively, within ten days after hearing apwithin ten days after the time of hearing appeals concerning taxes peals.
returned in the annual list, and from  time to time thereafter as
required, a certified copy of such list or lists for their proper col-.
lection districts. And in case it shall be found or discovered by Amountomitted
any assessor that the annual list so furnished to the proper col- frbe areturned in
lector, as aforesaid, is imperfect or incomplete, owing to the names special list.
of persons, firms, corporations, or objects liable to tax or duty
being omitted therefrom, the said assessor may from time to time,
at any time thereafter, enter on a special list all 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 office or principal  Assessor's office
place. of business of the said assessor shall be always open when tringbusie opened hodu
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: Proivided, further, That it shall be    Commissioner
in the power of the Commissioner of Internal Revenue to exonerate may relieve asses
sors of forfeitures.
any assessor as aforesaid from forfeitures, in whole or in part, as
to him shall appear just and equitable.
SEe. 21. And be it further enacted, That every assessor or  Penalty for misassistant assessor who shall enter upon and perform the duties of ascssor orPassisthis office without having taken the oathl or affirmation prescribed aut.
by this act, or who shall wilfully neglect to perform  any of the
duties prescribed by this act at the time and in the manner herein
designated, or who shall knowingly make 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 opprlession in office, shall, upon conviction thereof in any
circuit or district court of the United States having jurisdiction
thereof, be subject 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 holding any office under the government of the United States.  And one half of the fine so imposed  Disposition  of
shall be for the use of the United States, and the other half for the'penalties.
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.
SEC. 22. And be itfurther enacted, That there shall be allowed'  Compensationof
and paid to the several assessors a salary of fifteen hundred  salary.
dollars per annum, payable quarterly.  And in addition thereto,  Commissions.
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.




44                              EXCISE TAX.
Where the receipts of a colIection district shall exceed four hundred
thousand dollars and shall not exceed six hundred thousand, onefifth of one per  centum  upon the excess of receipts over four
Not to exceed hundred thousand dollars.  Where the receipts shall exceed six
4o00o.'hundred thousand dollars, one-tenth of one per centum upon such
excess; but the salary of no assessor shall, in any case, exceed
Ofice lent.   the sum-of four thousand -dollars. And the several assessors shall
be allowed and paid the sums actually and: 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 require, and shall have been audited and approved by the proper
officer 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
Clerk hire,   rendered to and approved by the proper officers of the treasury,
their necessary and reasonable charges 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 periods 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
necessities 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 account 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, directly or indirectly,
paid or given, or contracted to pay or give any reward or compensation for his office or employment, or the emoluments thereof.
Chief clerk may And the chief clerk of an!y such assessor is hereby authorized to
administer oaths.
administer, in the absence of the assessor, such oaths or affirmaCompensation of tions as are required by this act.  And there shall be allowed and
assistantassessors. paid to each assistant 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
assessors, respectively, shall be paid after the account thereof shall
have been rendered to and approved by the proper: officers of the
Stationeryblank treasury, their necessary and reasonable charges for stationery and
books and post-             n sya
age.         blank books used in the discharge of their duties, and for postage,
actually paid on letters and documents received or sent, and relating
exclusively to official business: Provided, That no such account
Accounts to be shall be approved unless it shall state the date: and the. particular
verified by?ath.. item of every such expenditure:, and shall be verified by the bath
or affirmation of such assessor or assistant assessor.:; and the com.
pensation herein specified shall be:in full for:all expenses not
otherwise particularly authorized.   Provided,- further,  That
Secretary may the Secretary of the  Treasury  shTall be, and he is: hereby,
allow additional
compensation in authorized  to  fix. such  additional'rates of compensation  to
certain cases,   be made to assessors; and assis.tant: assessors in cases where
a'collection  district embraces morem than. a single, congressional district, and to assessors and assistant assessors, revenue
agents and inspectors, in Iouisiana, North Carolina, Mississippi,




EXCISE TAX.                               45
Tennessee, Missouri, California, anid 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 Limit of c'omallowed shall not exceed the rates paid to similar officers in such pensation.
States and Territories respectively.
SEC. 23. And be it further enacted, That if any assessor shall Fraud in ap.
demand of, or receive directly or indirectly from, any assistant osistaft assessor.
assessor, as a condition of his appointment to or continuance in his
said office of assistant assessor, any portion of the compensation
herein allowed, such assistant assessor, or any other consideration,
such assessor so offending shall be summarily dismissed from office,  Penalty.
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 assistant assessors  Assistant assessshall make out their accounts for pay and charges allowed by law or to mtake out
monthly, 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  Account to be
presented by the assistant assessor to the collector of the district approved by assessor,
for payment, who shall: thereupon pay the same, and, when re-  And paid by colceipted by the assistant assessor, be allowed therefor upon pre- lector.
sentation to the Commissioner of Internal Revenue.  Where any
account, so transmitted to the assessor, shall. be objected to, in Assistant asseswhole or in part, the assistant assessor. may appeal to the Comrn- sor may appeal to
Commissioner.
missioner of Internal Revenue, whose decision on the case shall
be final..And should it appear, at any time, that any assessore  Amount neglihas knowingly or negligently, approved any account, as aforesaid, gently approved
allowing any assistant assessor a sum larger than was due.a4ord- deducted from his
ing to law, it shall be the duty of the Commissioner of Internal pay,
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 jurisdiction against the assessor or assistant assessor
in default, for the recovery of the amount knowingly or.negligently allowed, as hereinbefore mentioned: Provided, That:in  Ten hours to be
estimating the allowance -to be made. to assistant assessors for the daey in certain
periods of service less than a day, each ten hours shall be deemed caess.
the equivalent of a day.
SEC. 25. And be it further enacted, That there shall be allowed'Compensation of
to collectors, in full compensation for their services and that of collectors.
their deputies, a salary of fifteen hundred  dollars per annum, to Salary.
be paid quarterly, and in addition thereto a commission of three' Commissions
per centumn upon the first hundred thousand dollars, and a commission of one per centum  upon all sums above one hundred
thousand.dollars and not exceeding four hundred thousand dollars,
and a commission of one-half of one per centum on all sums above
four hundred thousand dollars, such commissions to be computed
upon the amounts by them respectively collected and paid over
and accounted for under the instructions of the Treasury Departmelnt. And there shall be further paid, after the account thereof
has been rendered to and approved by the proper officers of the




46                              EXCISE TAX.
treasury, to each collector his necessary and reasonable charges
Stationcry,blank for stationery and blank books.used in the performance of his
books, and post- official duties, and for postage actually paid on letters and docuage..
ments 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 verified by the oath or affirmation of the collector:
Provided, That the salary and commissions of no collector,
exclusive of stationery, blank books, and postage, shall exceed
Not to exceed ten thousand dollars in the aggregate, nor more than five thousand
t0o,000 nor more  dollars exclusive of the expenses for rent, Stationery, blank books, and
sive of expenses. postage, and pay of deputies and clerks, to which such collector
is actually and necessarily subjected in the administration of his
Secretary may office: And povided,further, That the Secretary of the Treasury
make funther at, be authorized to make sucl further allowances, from time to time,
lowance in certaine
cases.        as may be reasonable in cases in which, from the territorial extent
of the district, or from the amount of internal duties collected, or
from other circumstances, it may seem just to make such allowances.
Fiscal year to be   SEC. 26. And be it further enacted, That in the' adjustment of
observed in adjust- the accounts of assessors and collectors of internal revenue which
shall accrue 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 comWhen new ap- missions upon assessments or collections, and shall during any year,
pointment is made
during the fiscal in consequence of a new apportionment [appointment,] be due to more
year.        than one assessor or collector in the same district, such commissions
shall be apportioned between such assessors or collectors 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 auSalaries andcom- thorized by law to be allowed to one assessor or collector.  And
missions heretofore L 
earned.      thesalary 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.
Collector to sign SEC. 27. And be it further enacted, That each collector, on
triplicate receipts receiving, from  time to time, lists and returns from  the said
of lists received  "'
from assessor.   assessors, shall subscribe 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 district, one of which aggregate statements and receipts
shall be transmitted to the Commissioner of Internal Revenue, and
the other to the First Comptroller of the Treasury.
Collectors to ad-   SEC. 28. And be itfurther enacted, That each of said collectors
vertise when and shall, within twenty days after receiving his annual collection list
where taxes are
payable.     from  the assessors, give notice, by advertisement published in
each county in his collection district, in one newspaper printed in
such county, if any such there be, and by notifications to be posted
up in at least four public places in each county in his collection district, that the said duties have become due and payable,
and state the time and place within said county at which he or
his deputy will attend to receive the same, which time shall not




EXCISE TAX.                               -47
be less than than ten days after such notification; and all persons who   Penalty for ne
shall neglect to pay the duties and taxes so as aforesaid assessed gleet to pay taxes.
within the time specified, shall be liable to pay ten per centumr
additional upon the amount thereof, the fact of which liability
shall be stated in the advertisement and notifications aforesaid.
And if any person.shall neglect to pay as aforesaid for more than  Collector to deten days, it shall be the duty of the collector or his deputy to personally, or by
issue to such person a notice to be left at his dwelling, or usual mail.
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 centsfor the issuing and servicetof such notice, and
with four cents or each mile actually and necessarilltravelled in
serving the same.  And if such persons shall not ply the duties
If duties are not
or taxes, with the penalty aforesaid, and the fee of twenty cents paid within ten
and mileage as aforesaid, within ten days after the service or the daLs after demai(l.
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, wvith. ten per centum penalty as aforesaid.  And with respect to all such duties or taxes as are not inDuties and taxes
cluded in the annual lists aforesaid, and all taxes and duties the not inclded inancollection of which is not otherwise provided for in this act, it ual lists.
shall be the duty of each collector, in person or by deputy, to demand payment thereof, in the manner last mentioned, 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 Collectortomake
annual or other duties shall not be paid within ten days from and distraint.
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 centumn additional thereto, as aforesaid, by distraint and
sale of the goods, chattels, or effects of'the persons delinquent as
aforesaid.  And in case of distraint,-it shall be the duty of the  Proceedings in
officer charged with the collection to make, or cause to be made, case of distraint.
an account of the goods or chattels distrained, a copy of which,
signed by the officer making such distraint, shall be left with the
owner or possessor of such goods, chattels, or effects, 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  Length of notice
shall not be less than ten nor more than twenty days from the previous to sale.
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  Property to be
duties or taxes aforesaid the goods, chattels, or effects so distrained restored on Payshall and may be restored to the owner or possessor, if prior to fees.
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. expense of removing, ad.




48                              EXCISE TAX.
vertising, and keeping the goons, chattels, or effects so distrained,
as may be prescribed by the Commissioner of Internal Revenue;
Sale of goods in but in case of non-payment or tender, as aforesaid, the said officers
certain cases.   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
necessary 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,
Property exempt or effects shall have been distrained: Provided, further, That
from distrait.  there shall be exemt from distraint the tools or implements of a
trade or prof ssion, one cow, arms, and provisiorn  and household
furniture ke=t for use, and apparel necessary for a family.
Sale of property   SEC. 29. And be it further enacted, That in all cases where,ud dispositeion   the property liable to distraint for duties or taxes under this act
may not be divisible, so as to enable the collector by a sale of part
thereof to raise the whole amount of the tax, with all costs, charges,
and commissions, the whole of such property shall be sold, and
the surplus of the proceeds of the sale, after satisfying the duty
or tax, costs, and.charges, shall be paid to the owner of the property, or his, her, or their legal representatives; or if he, she, or
they cannot be found, or refuse to receive the same, then such
surplus shall be deposited in the treasury of the United States, to
be there held for the use of the owner, or his, her, or their legal
representatives, until he, she, or they shall make appication therefor to the Secretary of the Treasury, who, upon such application,
shall, by warrant on the treasury, cause the same to be~ paid to the
Property may be applicant.  And if the property advertised for sale as aforesaid
Uircases for tby cannot be sold for the amount of the duty or tax due thereon, with the
the collector and costs and'charges, the collector shall purchase the same in behalf
reatsold under regu- of the United States for an amount not exceeding the said tax or
lations of the commissioner.    duty, with the costs and charges thereon.  And all property
so purchased may be sold by said collector under such.regulations
as may be prescribed by the Commissioner of Internal Revenue.
deCollctor to en- 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 seizures; and
the said collector shall pay into the treasury the surplus, if any
there be, after defraying the charges.
Sale of real es   SEc. 30. And be it further enacted, That in any case where
tate.         goods, chattels, or effects sufficient to satisfy the duties imposed
by this act upon any person liable to pay the same shall not be
found by the collector or deputy collector whose duty it may be
to collect the same, he is hereby authorized to collect the same by
Noticetobegiven seizure and sale of real estate; and the officer making such seizure
of time anld place and sale shall give notice to the person whose estate is proposed
of sale.
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 certainty, 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 from the time of giving said notice.
Time and method And the said officer shall also cause a notification to the same
of advertising.,effect to be published in, some newspaper within the county where




EXCISE TAX.                                49
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  Place of sale.
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 seizure shall proceed to sell the said estate at public, Method of sale.
auction, offering the 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  Estate may be
amount of said minimum, the officer shall declare the same to be purch'd for United
States and deed
purchased by himn for the United States, and shall deposit-with the deposited with disdistrict attorney of the United States a deed thereof, as hereinafter trict attorney.
specified and provided; otherwise, the same shall be declared to
be sold to the highest bidder.  And said sale may be adjourned  Sale may be ad
by said offi-cer for a period not exceeding fiveays, if he shall journed five d:tyv.
think it advisable so to do.  If the amount bid shall not be then  Property may be
and there paid, the officer shall forthwith proceed to again sell resoldon failure of
said estate in the same manner.  If the amount bid shall be then plete purchase.
and there paid, the officer shall give his receipt therefor, if requested,
and within five days thereafter he shall make out a deed of the
estate so sold to the purchaser thereof,. and execute the same in his Deed to bemade
official capacity, in the manner prescribed by the laws of the State according to State
in which said -estate may be situated, in which said deed shall bel
recited the fact of said seizure and sale, with the cause thereof, the  Deed to recite
amount of duty for which said sale was made, and of all charges fact of seizure and
sale.
and fees, and the amount paid by the purchaser, and all his acts
and doings in relation to said seizure and sale, and shall have the
same ready for delivery to said purchaser, and shall deliver lhe
same accordingly, upon request therefor.  And said deed shall be
prima facie evidence of the truth of the facts stated therein, and, if  And to be prima facie evidence
the proceedings of the officer as set forth have been substantially thoereof.
in pursuance of the provisions of this act, shall be considered and
operate as a conveyance to the purchaser of the title to said estate,
but shall not affect the rights of innbcent parties acquired pre-  Rights of inuoviously to the claim  of the United States under this act.  The  e affected. ntto
surplus, if any, arising from such sale shall be disposed of as pro-  Surplus, howdisvided in this act for like cases arising upon sales of personal prop- posed of.
erty. 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, prior to the sale thereof, and
thereupon to relieve his said estate from sale as aforesaid, as is
provided in this act for personal property similarly situated.  And   collector may
seize'land in any
any collector or deputy collector may, for the collection of duties other districtin the
imposed upon any person or for which any person may be liable by State.
this act, and committed to him for collection, seize and sell the lands
of such person, situated in any other collection districts-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
Iproper collection district.  And the owners, their heirs, executois,  Owners may re
or administrators, or any person having an interest therein or e year.
lien thereon, or any person on their behalf, shall have liberty to redeem the land sold as aforesaid, within one year from and after recording the said deed, upon payment to the purchaser, or, in case he
cannot be found in the county where the lands are situate, to the col5




60                               EXCISE TAX.
lector, for the use of the purchaser, his heirs or assigns, of the
Rate of interest amount paid by the purchaser, with interest on the same at the
to be paid on redemption.     rate of twenty per centum  per annum.  And it shall.be the duty
Collector tokeep of every collector to keep a record of all sales of land made in
record of sales of
land.         his collection district, 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 plurchaser, and the date of the deed; which record
Deputies to re- shall be certified by the officer making the sale.  And it shall be
meturn ctsert ofied sateo the duty of any deputy making sale, as aforesaid, to return a
collectors.   statement of all his proceedings to the collector, and to certify the
record thereof.  And in case of the death or removal of the colRecord to bede- lector, or the expiration of his term of office from any other cause,
posited with clerk
of district court said record shall be deposited in the office of the clerk of the diswheonollfec t'rgoes trict court of the United States for the district within which the
said collector rended; and a copy of every such record, certified
by the coftector, or by the clerlk, as the case may require, shall be
evidence in any court of the truth of the facts therein stated.
Dutyofcollector And when any lands sold, as aforesaid, shall be redeemed as hereti   of ren. - 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
Claimofthegov- entry shall be evidence of such redemption.  And the claim  of
at time of seizure. 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.
Taxes returned   SEC. 31. And be it further enacted, That if any collector shall
against non-residents.        find, upon any list of taxes returned to him  for collection, property lying within his district which is charged with any specific
or ad valorem tax or duty, but which is not owned, occupied, or
superintended by some person known to such collector to reside
or to have some place of business within the United States, and
upon which the duty or tax has not been paid within the time
required by law, such collector shall forthwith take such property
into his custody, and shall advertise the same, and the tax
charged upon the same, in some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days; and
if the taxes thereon, with all charges for advertising, shall not
How collected. be paid within said thirty days, such collector shall proceed to
Sale in case  sell the same, or so much as is necessary, in the manner provided
non-payment.   for the sale of other goods distrained for the non-payment of taxes,
and out of the proceeds shall satisfy all taxes charged upon such
property, with the costs of advertising and selling the, same.
Proceedings.  And like proceedings to those provided in the preceding section
for the purthase and resale of property Which cannot be sold for
the amount of duty or tax due thereon shall be had with regard
to property sold under the provisions of this section.  And any
Surplus to be surplus arising from any sale herein provided for shall be'paid into
paid into treasury. the ti-easury, for the benefit of the owner of the property.  And
Secretary may the Secretary of the Treasury is authorized, in any case where,fund to owner. imoney shall be paid into the treasury for the benefit of any owner
of property sold as aforesaid, to repay the same, on proper proof
being furnished that the person applying therefor is entitled to
receive the same.




EXCISE TAX.                               51
SEC. 32. And be it further enacted, That whenever a collector  Collector imay
shall ]lave on any list duly returned to him the name of any person another  district
not within his collection district who is liable to tax, or of any -where person liabl  resides, or
person so liable to tax who shall have, in the collection district in where he has propwhich he resides, no sufficient property subject to seizure or dis- erty.
traint fiom which. the money due for duties or tax can be collected, it shall and may be lawful for such collector to transmit
a copy or statement containing the namne of the person liable to
such duty as tax aforesaid, with the amount and nature thereof,
duly certified under his hand, to the collector of any district to
which said person shall have removed, or in which he shall have
property, real or personal, liable to be seized and sold for duty or
tax; and the collector of the district to whom  the said certified  Dutyofeolleetor
copy or statement shall be transmitted shall proceed to collect the reeiving suchlist.
said duty or tax in the same way as if the name of the person
and objects of tax contained in the said certified opy or statement
were on. any list furnished to him by the assessor of his own collection
district; and the said collector, upon receiving said certified copy or
statement as aforesaid, shall transmit his receipt for it to the collector sending the same to him.
SEc. 33. And be it further enacted, That the several collect- Collect'rstotransors shall, at the expiration of each and every month after they mit monthly stateshall, respectively, commence their collections, transmit to: the tions to CommisCommissioner of Interval Revenue a statemeht of the.collections soner, and pay
made ty them, respectively, within the month, and pay over lect'datsuchtimes
as he may desigmonthly, or at such time or times as may be required by the Corn- nate.
missioner of Internal Revenue, the moneys by them  respectively
collected Within the said term, and at such places as may be designated and required by the Comliissioner of Internal Revenue;
and each of the said collectors shall complete the collection of all
sums assigned to him  for collection, as aforesaid, shall pay over
the same into the treasury, and shall render his accounts to the  Final account to
Treasury Department as often as he may be irequired.  And the be rendered as often as required.
Secretary of the T7reasury is authorized to designate one or more Depositories.
depositories in each State, for the deposit and safe-keeping of the
moneys collected by virtue of this act; and the receipt of the
proper officer of such depository to a dollector for the money deposited by him shall be a sufficient voucher for such collector in the
Settlement of his accounts at the Treasury Department.  And the  Regulations in
Commissioner of Internal Revenue may, under the direction of reference to deposits to be prethe Secretary of the Treasury, prescribe such regulations with scribed.
reference to such deposits as he may deem necessary.
SEC. 34. And be it fJrther enacted, That each collector shall  Collectors to be
charged with taxes
be charged with the whole amount of taxes, whether contained in receipted for, with
lists delivered to him  by the assessors, respectively, or delivered parval'eofstamps,
or transmitted 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, forfeitures, fees, or costs, and he  To be credited
shall be credited with all payments made as provided by law, with  payments,
with all stamps returned by him uncancelled to the 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




52                              EXCISE TAX.
Taxes of ab- duties or taxes of such persons as may have absconded, or become
sconding persons. insolvent,. prior to the day when the' duty or tax ought, according
to the provisions of this act, to have been collected: Provided,
Collector toprove That it shall be proved to the- satisfaction of the Commissioner of
that he has used
due diligence.   Internal Revenue 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 Comptroller 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 thereof upon a resale of the same as required by
this act.
Collectors fail-  SEC. 35. And be t further enacted, That if any collector shall
ing to account for                               
taxes due.   fail either to collect or to render his account, or to pay over in the
manner or within the times hereinbefore provided, it shall be the
Duty of the First duty of the Firs*Comptroller of the Treasury, and he is hereby
Comptroller there- authorized and required, immediately after evidence of such deon.
Solicitor of the linquency, to report the same to the Solicitor of the Treasury,
Treasury to issue who shall issue a warrant of distress against such delinquent cola warrant.
lector, directed to the marshal of the district, therein expressing
*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
Marshal to levy same are ascertainable.  And the said marshal shall, himself, or
on the property of by his deputy, immediately proceed to levy and collect the sum
which may remain due, with five per centumn thereon, andall'the
expenses and charges of collection, 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 bylaw for advertising sales of personal property on execution in the State wherein such collector
Bill of sale to resides.. And the bill of sale of the officer of any goods, chattels,
be concflutsive evi- or other personal property, distrained and sold as aforesaid, shall
deuce of title, and.        p          
prima facie evi-'be conclusive evidence of title to the purchaser, and prima facie'deuce of right of
officer to make evidence of- the right of the officer to make suci sale, and of the
sale.         correctness of his proceedings in selling the same.' And for want
Levy onreal es. of goods and chatties, 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
Notice of sale. the said warrant, after being advertised for at least three weeks in
not less than three public places in the collection district, and in
one newspaper printed in the county or district, if any there be,
prior to the proposed time of sale, shall be sold at public auction
by the marshal or his deputy, who, upon such sale, shall, as such
Marshal to exe- marshal or deputy marshal, make and deliver to the purchaser of
eute deed.   the premises so sold a deed of conveyance thereof, to be executed
and acknowledged in the manner and form prescribed by the laws
of the State in which said lands are situated, which said deed so
made shall invest the purchaser with. all the title and interest of
the defendant or defendants- named in said warrant, existing at
the time of the seizure thereof.  And all moneys that may remain of
the proceeds of such sale after satisfying the said warrant of disSurplus to be re- tress, and paying the reasonable costs and charges of sale, shall
turned to proprietor of lands sold. be returned tb the proprietor of the lands or real estate sold as
aforesaid.




EXCISE TAX.                                 53
SEc. 36. And be-it further enacted, That each and every col-  Penalty  upon
collectors for exo
lector, or his deputy, who shall be guilty of any extortion or wilful tortion or oppresoppression, under color of law, or shall knowingly demand other sion.
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 thereafter
incapable of holding any office under the government; and onehalf 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 accruing 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.
SEC. 37. And be it further enacted, That a collector or deputy  Revenue officers
collector, assessor, assistant assessor,. revenue agent, or inspector, may enter brewt
cry, &c., in the
shall be authorized to enter, in the daytime, any brewery, dis- daytime,
tillery, 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 examining 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  Penaltyfor replace, or persons having the agency or superintendence of the officers.
same, who shall refuse to admit such officer, or to suffer him to
examine said property., articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum  of
five hundreddollars: Provided, however, That when such premises   And at night
shall be open at night, such officers may enter while so open in opwhen premi.seare
the performance of their official duties.
SEC. 38. And be it further enacted, That if any person shall  Penalty for obstructing revenue
forcibly obstruct or hinder any assessor or assistant assessor, or officer.
any collector or deputy collector, revenue agent or inspector, in
the execution of this act, or of any power and authority hereby
vesteiin 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,  Penalty for officer divulging the
That if any such officer shall divulge to any party, or make operations of any
known in any manner'other than ts provided in this act, the personvisited.
operations, style of work or apparatus of any manufacturer or
producer visited by lim in the discharge of his official duties, he
shall be subject to the penalties prescribed in section thirty-five
[thirty-six] of this act.                                            Collector may deSEC. 39. And be it further enacted, That in case of the sick- volve his duties
nes or temporary disability  of his po  a deputy in
ness or temporary disability of a collector to discharge such of his  o"       s.
5*




54                               EXCISE TAX.
duties as cannot 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 or his
sureties shall be held responsible to the United States.
Oldest deputy   SEC. 40. And be it further enacted, That in case a collector
collector to act in
case of vacancy., shall die, resign, or be removted, the deputies of such collector
shall continue to act until his successor is appointed3 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 acts and defaults
of such deputy a remedy shall be had on the official bond of the
collector, as in other cases; and of two or more deputy collectors,
appointed on the same day, the one residing nearest the residence
of the collector at the time of his death, resignation; or removal,
shall discharge the said duties until the appointment of a successor.
Bond of deputy And any bond or security taken from a deputy by such collector,
available to heirs,'c., in case of loss. pursuant to this act, shall be available to his legal representatives
and sureties to indemnify them for loss or damage accruing from
any act of the deputy so continuing or succeeding to the duties of
such collector.
Collectorstocol-'SEC. 41. And be it further enacted, That it shall be the duty
lect duties and of the collectors aforesaid, or their deputies, in their respective
taxes, and to sue
for fines and pen- districts, and they are hereby authorized, to collect all the duties
alties.       and taxes imposed 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,
nd forfeitures which may be incurred or imposed by virtue of this
Suits to be in the  ct shall be sued for and recovered, in the name of the United
name of the United tates, in any proper form -of action, or by any appropriate form
States.       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 competent jurisdiction; and where not otherwise
Penalties to be and differently provided for, one moiety thereof shall be to the use
~divided between of the United States, and the other moiety thereof to the use of
the  government
and the informer. 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 fiom  any person,
other than a collector, deputy collector, a~sesso-, assistant assessor
or inspector, of internal revenue, the United States shall not be
Employment of subject to any costs of suit, nor shall the fees of any attorney or
counsel to be au-.    1   1.
thorizedl to by cu- counsel employed by any such officer be allowed in the settlement of
thorized by com-          ~
missioner.    his account unless the employment of such attorney or counsel
shall be authorized by the Commissioner of Internal Revenue,
either exlress or by general regulations.
False swearing   SEC. 42. And be itfurther enacted, That if any person; in any
juye deemed per- case, matter, hearing, or other. proceeding in which an oath or
affirmation shall be required to be taken or administered under
and by virtue of this act, shall, upon the taking of such oath or
affirmation, knowingly and wilfully swear or affirm falsely, every
person so offending shall be deemed guilty of perjury, and shall,
on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime
of perj ury.




EXCISE TAX.                                  55
i5~'c. 413. And   e it   Z/itrhecr fenacteZd, That separate accounts   Separate  acsoll' bc kept at the tretasury of all moneys received from internal coumtsr to be kept
ofsmuneys received
dilti(cs or taxes in each of the respective States, Territories, and froom the several
collection districts; and that separate accounts shall be kept of ditctlt sources of
tCle amnLount of each species of duty or tax that shall accrue, so as revenue.
to exhibit, as foar as may be, the amount collected  from  each
source of revenue, with the moneys paid as compensation and for
allowxances to the collectors and deputy collectors, assessors and
a,:sistant assessors, inspectors, and other officers employed in each
o' thl  respective States, Territories, and collection districts, an abstract in tabular form, of which accounits it shall be the duty of  Abstract to be
the Secretary of the Treasury, annually, in the month of Decem- laid before Conher, to lay before Congress.
SEC. 44. And be it further enacted, That the Commissioner Comminlssio.erauof Internal Revenue, subject to regulations prescribed by the Sec- taoes illegally colretary of the Treasury, shall be, and is hereby, authorized, on appeal lected.
to hli  made, to remit, refund, and pay back all duties erroneously
or illegally assessed or collected, and all duties that shall appear
to be unljustly assessed or excessive in amount, or in any mommissione  to
wrongflully collected, and also repay to collectors or deputy collect- repay to collectors
ors the full amount of such sums of money as shall or may be recov- an'y mnoneys recovered of them in
ered against them or any of thlle  thei in any court, for any internal any courts for acts
duties or licenses collected by them, with the costs and expenses of foea, i du utiep
suit, and all damages and costs recovered against assessors, assistant of office.
assessors, collectors, deputy collectors, anld inspectors, in any suit
which shall be brought against them or any of them by reason of
anything that shall or may be done in the due performance of
their official duties, and also compromise such suits and all others  Commis'ner nay
relating to internal revenue: And all judgments and moneysrecov- comAll penalties to
ered or received for taxes, costs, forfeitures, and penalties shall be be paid to collecpaid to the collector as internal duties are required to be paid; and
all siums of money which the Commissioner is authorized to pay by
virtue of this section shall be paid, by drafts drawn on collectors
of internal revenue.
SEc. 45. And he it /firther enacted, That in all cases of dis-  Billof salegiven
by collector to be
trainlt and sale of goods or chattels for non-payment of taxes, duties, prima facie evior licenses, as provided for, the bill of sale of such goods or chat- dence of riglbt to
tels given by the officer making such sale, to the purchaser thereof, clllsive evidence of
shalil be prima facie evidence of the right of the officer to make preloceitgsof bi
suich sale, and conclusive evidence of the regularity of his proceediwgs in selling the same.
SiC. 46. Mnd be it zurther enacted, That if, for any cause, at Duty ofthePreslany time after this act goes into operation, the laws of the United Territories where
Srtates cannot be executed in a State or Territory of the United tise act cadnot be
States, or any part thereof, or within the District of Columbia, it
shaill be the duty of the President, and he is hereby authorized, to
proceed to execute the provisions of this act within the limits of
such State or Territory, or part thereof, or District of Columbia,
so soon as the authority of the United States therein shall be reestablished, and to collect the taxes, duties, and licenses, in such
States and Territories under the regulations prescribed in this act,
so far as applicable; and where not applicable, the assessment and
levy shall be made, and the time and mannet of collection regulated, by the instructions and directions of the Commissioner of
Internal Revenue, under the direction of the Secretary of the
Treasury.




56                              EXCISE TAX.
Officers appoint-  SEC. 47. And be it further enacted, That the officers who may
tod under this act be appointed under this act, except within those districts within
to perform neces-. -
sary duties for the any State or Territory which have been or may be otherwise
colection of any especially provided for by law, shall be, and hereby are, authorized, in all cases. where the payment of such tax shall not have
been assumed by the State, to perform all the duties relating to or
regarding the assessment and collection of any direct tax imposed,
or which may be imposed by law.
Articles held by   SEC. 48. And be it further'enacted, That all goods, wares,
any person with merchandise, articles or objects on which duties are imposed by
intent to defraud
the revenue, may the provisions of law, which shall be found in the possession or
be seized by any custody or within the control of any person or persons, for the
collector.
purpose of being sold or removed by-such person or persons in
fraud of the internal revenue laws, or with design to avoid payment of said duties, may be seized by any collector or deputy collector, who shall have reason to believe that the same are possessed,
had, or held for the purpose or design aforesaid, and the same shall
The articles for- be forfeited to the United States; and also all articles of raw imatefeited tothe United rials found in the possession of any person or persons intending
States.
to manufacture the same for the purpose of being sold by them in
fraud of said laws, or with design to evade the payment of said
duties, and also all tools, implements, instruments, and  personal
property Wvhatsoever, in the place or building, or within any yard
or enclosure where such articles on which duties are imposed, as
aforesaid, and intended to be used by them  in the fraudulent
manufacture of such raw  materials, shall be found, may also be
seized by any collector or deputy collector, as afore said, and the
Forfeiture to be same shall be forfeited as aforesaid; and the proceedings to enenforced by pro- force said forfeiture shall be in the nature of a proceeding in rem
ceeding i rem   in the circuit or district court of the United States for the district
where such seizure is made, or in any other court of competent
Penaltyforfraud jurisdiction.  And any person who shall have in his custody or
$500, ordouble the possession any such goods, wares, merchandise, articles or objects
amount of duties..
subject to duty as aforesaid, for the purpose of selling the same
with the design of avoiding payment of the duties imposed thereon,
shall be liable to a penalty of five hund red dollars, or not less
than double the amount of duties fraudulently attempted to b,
evaded, to be recovered in any court of competent jurisdiction;
and the goods, wares, merchandise, articles or objects which shall
be so seized by any collector or deputy collector, may, at the
option of the collector, during the pendency of such proceedings,
Custody of goods be delivered to the.marshal of said district, and remain in his care
U.a. beargihal to and custody and under his control until final judgment in such
Perishable pro.-proceeding shall be rendered: Provided, however, That when the
perty may be ap- propei'ty so seized may be liable to perish or become greatly repraised and returned to owner, duced in value by keeping, or when it cannot be kept without
he giving bond for great expense, the owner thereof, the collector, or the marshal of
the district, may apply to the assessor 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 sureties as the said assessor shall deem good and sufficient, to abide the final order, decree, or judgment of the court




EXCISE TAX.                                57
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, which bond shall be filed by
said assessor with the Commissioner of Internal Revenue.  But if Ifbondnot gven
property may be
said owner shall neglect or refuse to give said bond, the assessor sold at auction.
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 deducting the reasonable costs of the
seizure and sale, shall be paid to the court aforesaid, to abide its
final order, decree, or judgment.
brEC. 49. And be it further enacted, That all the provisions  Provisions herehereinafter made for the delivery of r'eturns, lists, statements, and deliveryofreturns,
valuations, and for additions to the duty in case of false or fraud- is&c., imposition of
ulent lists or returns, or in case of undervaluation or understate- to all persons, corment on lists or returns, or in case of refusal or neglect to deliver porations, &C.
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 Fines hereinafter
imposed for failure to perform any duty required to be performed, imposed hereinbea
ihall be held and taken to be additional to those hereinbefore pro- fore provided.
vided.
SEC. 50. And be itfurther enacted, That the provisions of the  Act of March 2,
act entitled " An act further to provide for the collection of duties 1833, for the reon imports," approved March second, one thousand eight hundred State courts to fednowin        eral courts, to ap-.
and thirty-three, now in force, shall be taken and deemed as ex- plytointernalrevtending to and embracing. all cases arising under the laws for the enue cases.
collection of internal duties, stamp duties, licenses, or taxes, which
have been or may be hereafter enacted; and all persons duly au-  Officers of internal revenue dethorized to assess, receive, or collect such duties or taxes under dared to be revenu e officers under
such laws are hereby declared to be and to have been revenue saic andert.
officers within the true intent and meaning of the said act, and
entitled to all the exemptions, immunities, benefits, rights, and
privileges therein enumerated or conferred.
SEC. 51.  And be itfurt/her enacted, That the provisions of the  Seetion 16, act
sixteenth section of the act approved August sixth, eighteen hun- of August  it1846,
dred and forty-six, entitled " An act to provide for the better or- revenuesofficers.
ganization of the treasury, and for the collection, safe-keeping,
transfer, and disbursement of-the public revenue," are hereby applied to, and shall be construed to include, all officers of the
internal revenue'charged with the safe-keeping, transfer, or disbursement of the public moneys arising therefrom, and to all other
persons having actual charge, custody, or control of moneys or
accounts arising from the administration of the internal revenue.
SEC. 52. [And be itfurther enacted,] That all assessors and their  Assessors and
assistants, all collectors and their deputies, and all inspectors, are their  assistants,
I    collectors and their
hereby authorized to administer oaths and take evidence touching deputies, and inany part of the administration of this law with which they are re- peedtors, admiuthorspectively charged, and where such oaths and evidence are by oaths.
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.




68                                EXCISE TAX.
SPIRITS, ALE, BEER, AND PORTER.
Distillers must  SEC. 53. And be it further enacted, That any person required
%pply for licenses. by law to be licensed as a distiller, shall, in addition to what is
required by other provisions of law, make an application therefor
to the assessor of the district, and before the same is issued the
Must give bond. person so applying shall give bond to the United States, in such
sum as shall be required by the collector, and with one or more
sureties, to be approved by said collector, conditioned that in case
Additional still 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
Keep record of day to day enter, or cause to be entered, in a book to be kept for that
ganllooquatty ited, purpose, the number of gallons of spirits that may be distilled by
and quantity of
grain used.   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 superBook to beopen intendent, for the purpose of producing spirits; and said book
dt all times, Sun- shall be open at all times during the day (Sundays excepteri
days excepted.
to the inspection of the said assessor, assistant assessor, collector,
deputy collector, or inspector, who may make any memorandums
Render to as- or transcripts therefrom; and also that he will render to the said
sacsour trimonts ly assessor or assistant assessor, on the first, eleventh, and twentyfirst days of each and every month, or within five days thereafter,
during the continuance of said license, an exact account in writing,
of the nurdber 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 productions, or other substances, put into the mash tub,
or otherwise used by him, his agent or superintendent, for the
purpose of producing spirits, for the period or fractional part of
a month then next preceding the date of said report, which said
report shall be verified by affidavit in the manner prescribed by
Willnot sell or law; that he will not sell or permit to be sold, or removed for
remove spirits be- 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
Will pay duties his books as aforesaid; and that he will, at the time of rendering
to collector,    said account, pay to the said collector, or his deputy, the duties
Bondmaybere-'which by law are imposed on the spirits so distilled.  And the
newed.        said bond may be renewed or changed from time to time, in regard
to the amoftnt and sureties thereof, according to the discretion
of the collector.
Application for   SEC. 54. And be it further enacted, That the application in
license to distil to:tate full details. writing 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, boiler or boilers, and the name of the person,
Penalty of $100 firm, company, or corporation using the same; and any person
forfalsestatment. making a false statement in either of the said particulars shall
forfeit and pay the sum of one hundred dollars, to be recovered
with costs of suit.




EXCISE TAX.                                  9
SEC. 55. And be it further enacted, That in addition to the  Duty on spirits
duties payable for licenses herein provided, there shall be levied, distilled on and
collected, and paid on all spirits that may be distilled and sold, $1 50.
or distilled and removed for consumption or sale, of first proof,
on and after the first day of July, eighteen hundred and sixtyfour, and prior to the first day of February, eighteen hundred and
sixty-five, a duty of one dollar and fifty cents on each and every Duty on and after
gallon; and on and after February first, eighteen hundred and february 1, 1865,
sixty-five, a duty of two dollars on each and every gallon.  And  Spirits in possession of distiller
all spirits which may be in the, possession of the distiller or in on which duty not
public store or bonded warehouse, on either the first day of July paid, to be held as
distilled on those
or February aforesaid, no duty having been paid thereon, shall days.
be held and treated as if distilled on those days respectively, and
said duties shall be paid by the owner, agent, or superintendent  Duty to be paid
of the still or other vessel in which the said spirits shall have after rendering acbeen distilled, within five days after the time of rendering the count.
accounts of spirits so chargeable with duty, required to be renderod by law.  And the said duties shall be a lien on the distillery  Duty a lien on
used for distilling the same, with the stills, vessels, fixtures, distillery,&c.
and tools'therein, and on the lot or tract of land whe.reon the said
distillery is situated, until the said duty shall be paid: Provided,  First proof the
basis.
That the duty on all spirits shall be collected at no lower rate
than the basis of first proof, and shall be increased in proportion
for any greater strength than the strength of first proof: Provided,  Penalty for disfbrther, That any person who shall distil spirits and use the same in tipllirits without li
the manufacture of any other article without having taken out a cense.
license and paid. such dtiies as are prescribed by law in relation
thereto, shall, ins addition to all other penalties and forfeitures, be
liable to pay one hundred per centum additional duties thereon.
SEC. 56. And be it furtiter enacted, That the term first proof  Standardof first
used in this act and in the laws of the United States shall be proof.
construed and is hereby declared to mean that proof of a liquor
which corresponds to fifty degrees of Tralles centesimal hy-  Tralles hydrodrometer, adopted by regulation of the Treasury Department, of meter.
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 inthe manual for inspectors of spirits, prepared by Professor McCul   Tables of Prof.
loch, under the superintendency [e] of Professor Bache, and adopted ed untfl otherwise
by the Treasury Department, shall be used and taken as giving ordyred by Sere
the proportions of absolute alcohol in the liquids gauged and who is authorized
proved according to which duties shall be levied, until otherwise to adopt hydroordered by the Secretary of the Treasury, who is hereby authorized to adopt such hydrometers and prescribe such rules and
regulations as he may deem necessary to insure a uniform system
of inspection and gauging of spirits' subject to duties throughout
the United States.
SEC. 57. And be it further enacted, That every person who  Record of quanshall be the owner of any still, boiler, or other vessel, used or tofp&rits., plnacd
intended to be used for the purpose of distilling spirituous liquors, in bonded wardas hereinbefore provided, or who shall have such still, boiler, or house, &c.
other vessel under his superintendence, 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 pur



60                               EXCISE.TAX.
pose, the number of gallons of spirits distilled, and also the numnber of gallons placed in warehouse, and also the number sold, or
removed for consumption or sale, and the proof thereof; which
book shall always be open in the daytime, (Sundays excepted,)
for the inspection of the said assessor, assistant assessor, collector,
deputy collector, or inspector, who may take any minutes, memoRendertri-month- randums, or transcripts thereof; and shall render to said assessor
sessount to as- or assistant assessor, on the first, eleventh, and twenty-first days
of each and every month in each year, or within five days thereafter, an account in duplicate, taken from his books, of the number of gallons of spirits distilled, and also the number of gallons
sold, or removed for consumption or sale, and the proof thereof,
Record of quan- not before accounted for; and shall also keep a book, or books, in
sed.a  &c., a form  to be prescribed by the Commissioner of Internal ReveReeor open to nue, and to be open at all seasonable hours for inspection by the
Rcers.rd p  to 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,
Record to be for the purpose of producing spirits; and shall verify or cause to be
verified the said entries, reports, books, and accoants, by oath or
affirmation, to be taken before the assessor or assistant assessor, or
other competent pfficer, according to the form required by law, and
shall immediately forward to the collector of the district one of the
Pay dutiestoetoly 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 ilnsaid accounts mentioned
at the time of rendering the duplicate account thereof: Provided,
Distillers who That distillers who distil or manufacture less than one hundred
distil less than 150
barrels per year to and fifty barrels of spirits per year may make returns and pay
make monthly re- 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 contrary notwithstanding:
Tax on brandy And providedfurther, That brandy distilled from grapes shall pay
made from grapes.                          b     ye                           p
a tax of twenty-five cents per gallon.
Secretary of the   SEC. 58. And be it further enacted, That there shall be apTreasury shall appoint inspectors.  pointed by the Secretary of the Treasury, in every collection
district where the same may be necessary, one or more inspectors
of spirits, refined coal oil or other oil, tobacco, cigars, and other
Commis'er shall articles, who shall take an oath faithfully to perform their duties,
prescribe form of
oath and fees.  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.
Penalty of $100 And any manufacturer of spirits, refined coal oil or other oil,
mitinspectors, &c. 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 necessary for the performance of his
duties, or who shall obstruct an inspector in the performance of
his duties, shall forfeit the sumn of one hundred dollars, to be
recovered in the manner provided for other penaltiesimposed by
this act.
An espirits to be   SEC. 59. And be itfurther enacted, That all spirits distilled as
used or removed. aforesaid by any person licensed as aforesaid shall, before the
same are used, or removed for any purpose, be inspected, gauged,
and proved by some inspector appointed for the performance of




EXCISE TAX.                                 61
such duties, who shall mark upon the cask or other package con- Inspectionmarks.
taining 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  Inspecctortomake
the name of the distiller, to the collector, and a duplicate thereof returns to collecto the assessor of the district; and the duty imposed by law shall. Tax to be paid
be paid on all spirits so inspected and not removed forthwith to a unless sped to bondbonded warehouse.  An4 any person who shall attempt fraudu- ed warehouse.
lently to evade the payment of duties upon any spirits distilled as Penalty of $100
aforesaid, by changing in any manner the mark upon any such dulent marking,
cask or package, shall forfeit the sum of one hundred dollars for or for purchasi an
each cask or package so altered or changed, to be recovered as casks fraudulenthereinbefore provided.  And any such inspector who shall know- ly.
ingly 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 per-  Penalty for buyson who shall purchase or sell any empty cask with the inspection ing or selling casks
marks thereon, or who shall fraudulently use any cask or pack- marwitherePtion
age so marked, for the purpose of selling any other spirits than
that so inspected, or for: selling spirits of a quality or quantity
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 itfurtter enacted, That the owner or owners  Distillers andre.
of any distillery or oil refinery, may provide, at his or their finers of coal oil
own expense, a warehouse, in conformiity with such regulations house.
as the Secretary of the Treasury may prescribe; and such warehouse, when approved by the collector, is hereby declared a bonded
warehouse of the United States, and shall be used only for storing  Declared bonddistilled spirits or refined coal oal, or naphtha, and to be under edwarehouse.
the custody of the collector or his deputy. And the duty on the Duty to be paid
spirits,'coal oil, or naphtha stored in such warehouse shall be paid beoforemhousl
before it is removed from such warehouse, unless removed in pursuance of law.
SEc. 61. And be it further enacted, That all distilled spirits  Distilled spirits,
and all refined coal oil and naphtha, upon which an excise duty raedhta may bend
is imposed by law, may, after being inspected, gauged, proved, removed without
y.~~~~.9~~~~..'> 0'payment of duty
and marked by the inspector acco-ding to the provisions of this, under bond, &c.
act, be removed, without payment of the duty, under such rules
and regulations, and upon the execution of such transportation
bonds or other security as. the Secretary of the Treasury may' Transfer from
prescribe.  The said spirits, oil, or naphtha so removed shall be one to another
transferred directly from  the distillery or refinery to a bonded bonded warehouse
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.  Arid after the arrival of such  distilled
spirits, coal oil, or naphtha, at the bonded warehouse 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  Reinspectionand
any deficiency or reduction of the number of proof gallons be- payment of duty
required on any
yond such allowance for leakage as may be established by the defiiiency beyond
regulations of the Commissioner of Internal Revenue, received lthakage.Wa  for
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
6




62                                EXCISE TAX.
cost and  sx- subject to the same rules and regulations, and be chargeable with
rmees hagnabsoe    the same costs and expenses in all respects to which imported
ported goods de- goods deposited in public store or bonded warehouse may be subposited in bonded jeet; and shall be in charge of a proper officer, to be designated
Spirits, oil, or by the Secretary of the Trleasury, who,. with the owner and pronaphthatin the eiu   prietor of the warehouse, shall have the joint custody of all the
while in a bonded distilled spirits, oil; or naphtha so stored in said warehouse, which
warehouse, and at 
the risk of the shall be at the risk of the owner of the said spirits, oil, or naphover.    pa tha.  And all labor on the same shall be performed by the owner
expellse of labor or proprietor of the warehouse, under the supervision of the offi-.
poll goods  in
bnlded wou    cer in charge of the same, and at the expense of said owner or
No drawbackto proprietor of the warehouse.  And no drawback shall in any
be allowed,   case be allowed on any distilled spirits, coal oil, or naphtha, upon
which an excise duty shall have been paid, either before or'after
Distilled spirits, it shall have been placed in a bonded warehotuse: Provided, That
may be withl, ornapha any distilled spirits, coal oil, or naphtha may be W"ithdrawn from
from bondedware- the bonded warehouse after payment, to the collector of internal
house under certain circumstances 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 the
spirits, oil, or naphtha to be removed has been ascertained and insp~cted according to the provisions of law, under such rules and
regulations and the execution of such bond or other security as
Spirits, &c., so the Secretary of the Treasury may prescribe.  And any spirits,
removed for distillation to be return- oil, or naphtha so removed for distillation shall be returned to the
ed to the ware- warehouse and shall be again inspected, and the duty shall be
house and again
inspected.    paid to the said collector on any deficiency or reduction beyond
the allowance for loss by redistillation 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,
Medicines, &c., of medicines, preparations, compositions, perfumery, cosmetics,
may be manufacayred for exporta- cordials, and other liquors manufactured wholly or in part of dotioen without pay- mestic spirits, as provided for in this act.
Entries on the   SEC. 62. And be it further enacted, That the entries required
betiller'ifibook toath to be made in the books of the distiller, as aforesaid, shall, on
or affirmation.   the first, eleventh, and -twenty-first days of each  and every
month, or within five days thereafter, 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 folOath        lows: "I do swear (or affirm) that the foregoing entries were
made by me on the respective days specified, and that they state,
according to the best, of my knowledge and belief, the whole
quantity of spirituous liquors distilled and sold, or removed for
consumption or sale, at the distillery owned by        --,
in the county of -, amounting to           gallons, according
to proof prescribed by the laws of the United States."
SEC. 63. And be it further enacted, That the owner, agent, or
superintendent aforesaid, shall, in case the original entries renot made by own- quired to be made in his books by this act shall not have been
or, agent, or super-. made by himself, subjoin to the oath or affirmation of the person
ndent  by whom they were made the following oath or affirmation, to be




EXCISE TAX.                                 63
taken as aforesaid: "I do swear (or affirm) that, to the best of'Subjoinedoathot
my knowledge and belief, the foregoing entries are just and true, the owner, agent,
entries areojust and true,?r superintendent,
and that I have taken all the means in my power to make them in certain cases.
SO.,,
SEc. 64. And be it further enacted, That there shall be paid  Duty on beer,
on all beer, lager beer, ale, porter, and other similar fermented porter, beeand otaher
liquors, by whatever name such liquors may be called, a duty of similar fermented
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 superintendent of the brewery or premises in which such fer- time of rendering
mented liquors shall be made, and shall be paid at the time of accounts.
rendering the accounts of such fermented liquors so chargeable
with duty, as hereinafter required: Provided, That fractional  Mode of reckon
parts of a barrel shall be halves, thirds, quarters, sixths, eighths,  gftioa
and sixteenths; and any fractional part containing less than onesixteenth shall be accounted one-sixteenth; more than one-sixteenth, and not more than one-eighth, shall be accounted oneeighth; 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 onequarter, and not more than one-third, shall- be accounted onethird; more than one-third, and not more than one-half, shall be
accounted one-half; more than one-half shall be accounted one
barrel: Provided,further, That beer, lager beer, ale, porter, and Bteer,&c., inbotother fermented liquors in bottles, shall be assessed, accord- according to the
ing to the quantity contained therein, at the rate of one dollar quantity containd
for thirty-one gallons, when the duty has not been previously paid
on the liquors contained therein.
SEc. 65. And be it further enacted, That every person owning  Persons owning
or occupying any brewery or premises used or intended to be used orw occupying any
for the purpose of brewing or making such fermented liquors, or keep a bookwhere
who shall have such premises under his control or superintendence hquantity, &c, of
as agent for the owner or occupant, or shall have in his possession fermented liquors
made, also the
or custody any vessel or vessels intended to be used on said quantity sold or
premises in the manufacture of beer, lager beer, ale, porter, or other removed for consimilar fermented liquors, either as owner, agent, or otherwise, said bookto beat
shall, from day to day, enter or cause to be entered in a book to all timeasistat as
be kept by him for that purpose, and which shall be open at all sessor.
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
memorandums or transcripts thereof, the quantity, packages, or
nirnbe-t of barrels 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 assessor or assistant assessor, A general aeon the first day of each month' in each year, or within ten days count to be refi
thereafter, a general account in writing, taking from his books, of dayofeachmonth.
the quantity or number of barrels and fractional parts of barrels 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,




64                                EXCISE TAX.
Account to be reports, books, and general accounts, and the facts therein set forth,
verified by oath or on oath or affirmation, to be taken b efore taken before the assessor or assistant
affirmation before
the assessor or as- assessor, or other competent officer, according to the form required
sistant assessor.    lw   a                                       cer
Forward dupli- by law; and shall immediately forward to the collector of the
c.te to collector 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 liquor made and
sold, or removed for consumption or sale, and in the said accounts
mentioned, at the time of rendering the duplicate account thereof
Where the man- as aforesaid.  But where the manufacturer of any beer, lager beer,
ufacturer of beer, or ale, manufactures the same in one collection district, and owns
&e., manufactures or occupies a depot- or warehouse for the storage and sale of such
the same in one              d      oaeu                  so a
district and has a beer, lager beer, or ale in: another collection district, he may, indepot for storage
and sale of the stead of paying to the collector of the district where the same was
same in another manufactured the duties chargeable thereon, present to such ascollection district.
sessor 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 inAssessor or as- tends to place such beer, lager beer, or ale; and thereupon such
sisrant' assessor
ma grtant permiess- assessor or assistant assessor shall indorse on such invoice his persion for removal. mission for such removal, and the assessor ol 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 inDuty to be paid voice; and thereafter the manufacturer of the beer, lager beer, or
in the district to ale so removed shall render the same account, and pay the same
whichthesamehas 
been removed.   duties, and be subject to the same liabilities and penalties as if the
beer, lager beer, or ale had been manufactured in the district to
Commissioner which the same has been removed. The Commissioner of Internal
may   prescribe Revenue may prescribe such rules as he may deem  necessary for
rules.
the purpose of carrying the provisions of this section into effect.
Entries made in   SEC. 66. And be it farther enacted, That the entries made in
brewer'sdbbek rei the books required to be kept by the foregoing section shall, on
quired to be veri-        r              k             foregoing
fled by oath or af- said first day of each and every month, or within ten days therefirmation of the
person or persons after, be verified by the oath or affirmation of the person or perby whom  they sons by whom  such entries shall have been made, which oath or
were made, and
the oath or affirm- affirmation shall be certified at the end of such entries by the
ation certified by assessor or assistant assessor, or other competent officer administhe assessor or assistantassessor.  tering the same, and shall be, in substance, as follows  "I do
Oath.        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."
Entries made by   SEC. 67. And be itfurther enacted, That the owner, agent, or
other persons to be superintendent aforesaid, shall, in case the original entries required
verified.    to be made in his books shall not have been made by himself', subjoiln to the oath or affirmation the following oath or affirmation,
Oath.        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."
Penalty for neg-   SEC. 68. And be itfurther enacted, That the owner, agent, or
lect to make true superintendent of any vessel or vessels used in making fermented
liquors, or of any still, boiler, or other vessel used in the distillation of spirits on which duty is payable, who shall neglect or
refuse to make true and exact entry and report of the same, or to
do or cause to be done any of the things by law required to be




EXCISE TAX.                                65
done as aforesaid, shall forfeit for every such neglect or refusal all tForfiture  of
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 with costs of suits; which said liquors or spirits, with
the vessels containing 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 until a decision shall be
had thereon according to law: Provided, That such seizure be As to time of
made within thirty days after the cause for the same shall have seizure.
-come to the knowledge of the collector or deputy collector, ant
that proceedings to enforce said forfeiture shall have [been] commenced by such collector within twenty days after the seizure
thereof.  And the proceedings to enforce said forfeiture of said
property shall be in the the nature of a proceeding in rem, in the cir- Proceedings in
cuit or district court of the United States for the district where rem.
such seizure is made, or in any other court of competent jurisdiction.
SEc. 69. And be it frwrther enacted, That in all cases in which  Ten per centum
the duties aforesaid, payable on spirits distilled and sold, or re- added for neglect
moved for consumption 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 chargeabl'e
therewith shall pay, in addition, ten per centurn on the amount
thereof; and, until such duties, with such addition, shall be paid,
they shall be and remain a lien upon the distillery where such Duties alien on
liquors have been distilled, and upon the brewery where such distillery, &c.
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 de-  Distraint.
linquent.
SEC. 70. And be itfurther enacted, That every person licensed  Penalty of $300
as aforesaid to distil spirits, or licensed as a brewer, who shall for neglect, &c.
n.eglect or refuse to furnish the account and duplicate thereof, as
h -reinbefore provided, or who shall refuse to permit the said
assessor, assistant assessor, collector or deputy collector, or inspector to examine the books in the manner provided for, when
requested, shall, for every such refusal or neglect, forfeit the sum
of three hundred dollars.
LICENSES.
SEC. 71. And be itfurther eqacted, That no person, firm, cor-  Trades and ocpany, or corporation shall be engaged in, prosecute, or carry on cupations to be
any trade, business, or profession, hereinafter mentioned and
described, until he or they shall have obtained a license therefor
in the manner hereinafter provided.
SEC. 72. And be it further enacted, That every person, firm,  Requirements to
company, or corporation required by this act to obtain a license obtainlicense.
to engage in any trade, business, or profession, for which a
6*




66                              EXCISE TAX.
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
*uersons constituting such firm or company, and their places of
residence; second, the trade, business, or profession for which a
license is desired; 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 property 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 collector shall make out and'deliver a license for such trade, business, or profession.
Penalty for not   SEC. 73. And be itf7rther enacted, That if any person or perese out a 1i- sons shall exercise or carry on any trade, business, or profession,
or do any act 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
Distribution of five hundred dollars, or both, one moiety of such fine to the use
fines.
fof 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.
Oonditions of li-  SEC. 74. And be it further enacted, That in every license to
be taken out under or by authority of this act shall be contained
and set forth the 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, orwith or [one,] ortwo, 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:
Proviso against Provided, That a license granted under this act shall not authorize
carrying on busi- the person or persons, (except'lawyers, physicians, surgeons, denness in any other    Ptlyes 
place than de- tists, cattle, brokers, horse dealers, and auctioneers,) or firm, comscribed in license.'
pany, or corporation mentioned therein, to exercise 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 ptces 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, or merchandise shall be kept for sale at said office.
Must produes And every person exercising or carrying on any trade, business,
etense on demand.n.' officer.   or profession, or doing any act for which a license is required,
shall, on demand of any officer of internal revenue, produce such




EXCISE TAX.                               67
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  Penalty.
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 and hold the
same until the license is produced. And all licenses granted after Licenses to ex
the first day of May in any year shall continue in force until the pire May 1.
first day of Mlay next succeeding, and shall be issued upon the
payment of a ratable prop(~tion 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
apon the removal of any person or persons from the house or Removals aun
premises at which the trade, business, or profession mentioned in thorized.
such license, wvs authorized, it may and shall be lawful for the
collector to authorize, by indorsement on such license, or other-  To be indorsed
wise, as the Commissioner of Internal Revenue shall direct, the on license.
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 tlhe executors or administrators, or the wife or child of such deceased, Exec'rs, &c., may
person, or the assignee or assigns of such person or persons so caLiycensesnmayebe
removing as aforesaid, who shall be possessed of and occupy the transferred.
house or premises before used for such purpose as aforesaid, in'
like manner to exercise orcarry on th6 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 before
exercised ox carried on such trade, business, or profession, for.or
during 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 the,expiration thereof: Provided, always,
That a fresh entry of the premises at which such trade, business,  New entry of,ior profession shall continue to be exercised or carried on, as afore- cense to be made.
said, shall thereupon be made by and in the name or names of the
person or persons to whom such authority, as aforesaid,' shall be
granted.
SEc(. 76. And be it furtter enacted, That in every case where  License tobetamore than one of the pursuits, employments, or occupations, here- ken for each pur
inlafter described, shall be pursued or carried on in the same place
by the same person at the same time, except as therein mentioned,
icense must be taken out for each according to the rates severally
prescribed: Provided, That in cities and towns having a less  Proviso.
population than six thousand persons according to the last preceding census, one license, if so applied for, may ernbrace 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.
SEc. 77. And be it further enacted, That no auctioneer shall  Auctioneers not
be authorized, by virtue of his license as such auctioneer, to employ to employ other
any other person to act as auctioneer in his behalf, except in his at private sale.
own store or warehouse, 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, other-  Penalty




68                               EXCISE TAX.
wise-than by auction, without having taken out a license for that
purpose, shall be subject and liable to the penalty imposed upon
persons dealingin, 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 lawf~I  entry of his, her, or their
house or premises for such purpose, it shall and may be lawful
Licensedauction- for any person exercising or carrying on the trade ori business of
eer may sell goods
of licensed dealer an auctioneer being duly licensed for that purpose, to sell such
on premises.  goods or commodities for and on behalf of such person or persons in said house or premises, without taking out a separate
Not to apply to license for such sale. The provisions of this section shall not
sales by executive
and    judicial apply to judicial or executive officers making auction sales by
officers, &c.    virtue of any judgment or decree of any court,'nor public sales
made by executors and administrators.
No license to ex-   SEC. 78. And be itfurther enacted, That no license hereinbefore
enpt fiom penalty provided for shall, if granted, be held, or construed to exempt any
laon thfoe traderrying person carrying on the trade, business, or profession specified in
nor authorize a said license from any penalty or punishment provided by the laws
trade, &c., prohib-tate laws. of any State for carrying 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 prohibited by
municipal law; no[rJ shall any such license be held or construed 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; nor shall any person carrying on
any trade, business, or profession, for which a license is required
by this act, be exempted from procuring such license, or firom any
penalty or punishment herein provided, by, or in consequence of,
any State law either authorizing or prohibiting such trade, business, or profession.
Business to be   SEC. 79. And be it further enacted, That there shall be paid
done at pl'ce nam'd 
ir license, except annually for each license granted, the sum herein stated respectby lawyers, &c.  ively.' Any number-of persons, except lawyers, conveyancers,
claim agents, physicians, surgeons, dentists, cattle brokers, horse
dealers, and peddlers, carrying on such business in copartnership
may transact such business at the place specified in their license,
and not otherwise, that is to say:
Bankers, $100.    One. Bankers using or employing a capital not exceeding the
sum of fifty thousand dollars shall pay one hundred dollars for
each license; Whlien using or employing a. capital exceeding fifty
iFor every f$1,000 thousand dollars, for every additional thousand dollars in excess.$~.'of fifty thousand dollars, two dollars.  Every person, firm, or
Definition of. 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
Savings bankls this act: Provided,  That  any  savings bank having no capital
exempted in certain cases.   stock, and whose business is confined to receiving deposits and




EXCISE TAX.                                 69
loaning the same for the benefit of its 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  Wholesale dealthousand dollars, shall pay fifty dollars for each license; and if ers, $50.
exceeding fifty thousand dollars, for every additional thousand  Forevery$1,000
dollars in excess of fifty thousand dollars, one dollar.  Every iexcessof $50,000
person shall be regarded as a wholesale dealer under this act whose  Definition of.
business it is to sell or offer to sell any-goods, wares, or merchandise of foreign or domestic production, not including wines, spirits,
or malt liquors, whose annual sales exceed twenty-five thousand
dollars.  And the license required by any wholesale dealer sha]i.
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  cannot act as
wholesale dealer allow any such person to act as a commercial
License underbroker: Provided, That any license understated may and shall stated  niay  be
be again assessed, and that no person holding a license as a whole- again assessed.
sale dealer in liquors shall be required to take an additional license
on account of the sale of other goods, wares, or merchandise on
the same premises.
Three. Retail dealers shall pay ten dollars for each license.  Retail dealers,
Every person whose business or occupation it is to self or offer $10.
for sale any goods, watres, or merchandise of fbreign or domestic  Definition of.
prlduction, not including spirits, wines, ale, beer, or other malt
liquors, and whose annual sales exceed one thousand and do not
exceed twenty-five thousand dollars, shall'be regarded as *retail
dealer under this act.
Four. Wholesale dealers in'liquors whose annual sales do not Wholesale liquor
exceed fifty thousand dollars shall pay fifty dollars for each dealers$50.
license; and if exceeding fifty thousand dollars, for every ad-  For every $1,000
ditional one thousand dollars in excess of fifty thousand dollars, $1excessof$50.000
one dollar. Every person who shall sell or offer for sale any
distilled spirits, fermented liquors, or wines of any.kind in quan-  Definition of.
tities of more than three gallons at one time to the same purchaser, or whose annual sales, including sales of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded
a wholesale dealer in liquors.
Five. Retail dealers in liquors shall pay twenty-five dollars for  Retail  liquow
each license. Every person who shall sell or offer for sale foreign dealers, $25.
or domestic spirits, wines, ale, beer, or other malt liquors in quan-  Definition of.
titites of three gallons or less, or whose annual sales, including all
sales of other merchandise, do not exceed twenty-five thousand
dollars, shall be regarded 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.
Six. Lottery-ticket dealers shall pay one hundred dollars for  Lottery  tioet
each license.  Every person, association, firm, or corporation who dealers $00.
shall make, sell, or 5ffer to sell lottery tickets or fractional. parts. Definition of.
thereof, or any token, certificate, or device representing or intended
to represent a lottery ticket or any fractional part thereof, or any
policy of numbers 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.
Seven. Horse dealers shall pay for each license the sum of ten Horse dealers,$10.




70                               EXCISE TAX.
Definition of. dollars. Any person whose business it is to buy or sell horses or
mules 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
keepers, $10.
eepers,.   license.  Any person whose business it is to keep horses for hire,
Definition of.
or to let, or to keep, feed, or board horses for others, shall be
regarded as a li'ery-stable keeper under this act.
Brokers, $50.  Nine. Brokers shall pay fifty dollars for each license.  Every
Definition of. person, firm, or company, except such as hold a license as a
banker, whose business it is as a broker to negotiate purchases or
sales of stocks, exchange, bullion, coined money, bank notes,
promissory notes, or other securities, shall be regarded as a broker,
under this act, and shall make oath or affirmation, according to
the form  to be prescribed by the Commissioner of Internal
Revenue, that. all their transactions are made for a commission:
Bankersnotsub- Provided, That any person holding a license as a banker shall
ject to license as
brokers.c     not be require  to take out a license as a broker.
Pawnbrokers,   Ten. Pawnbrokers using or employing a capital of not exceed~$50.     ing fifty thousand dollars shall pay fifty dollars for each license,
and when using or employing a. capital exceeding fifty thousand
For every $1,000 dollars, for every additional thousand dollars in excess of fifty
in excess'of $50,-'
o00, $2.      thousand dollars, two dollars.  Every person whose business or
Definition of. occupation it is to take or receive, by way of pledge, pawn, or
exchange, any goods, wares, or merchandise, or any kind of parsonal property whatever, for the repayment or security of money
lent t]~reon, shall be teemed a pawnbroker under this act.
Land warrant   Eleven. Land-warrant brokers shall pay twenty-five dollars for
brokers, $25.
Definition of, each 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. Cattlebrokers, whose annual sales do not exceed ten
$1o.
thousand dollars, shall pay for each license the sum of ten dollars;
Forevery$1S000 and if exceeding the sum of ten thousand dollars, one dollar for
in excess of $10,ooo00, $I.    each additional thousand dollars.  Any person whose business it
Definition of. is to buy, or sell, or deal in cattle, hogs, or sheep, shall be considered as a cattle broker.
Producebrokers,. Thirteen. Produce brokers, whose annual sales do not exceed
$10.                    ]
Definition of. the sum  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 and whose annual sales do nor
exceed ten thousand dollars, shall be regarded as a produce broker
under this act.
Commercialbro-   Fourteen. Commercial brokers shall pay twenty dollars for each
kers. $20.
license.  Any person or firm, whose buniness it is, as a broker, to
efition of  negotiate sales or purchases of goods, wares, produce, or merchandise, not otherwise provided for in this act, or seek orders there!6,
in original or unbroken packages, or to negotiate freights and
other business for the owners of vessels, or for'the shippers or
consignors or consignees of freight carried by vessels, shall be regarded a commercial broker under this act.
Cnstom-house   Fifteen. Custom-house brokers shall pay ten dollars for each
brokers, $#10.   license.  Ev... person whose occupation  it is, as the agent If




EXCISE TAX.                                 71
others, to arrange entries and other custom-house paper, or transact  Definition of.
business at any port of entry relating to the importation or exportation of goods, wares or merchandise, shall be regarded a customhouse broker under this act.
Sixteen.  l5istillers shall pay fifty dollars for each  license.  Distillers, $50.
Ever y person, firm, or corporation who distils or manufactures  Definition of.
spirits for sale shall be deemed a distiller under this act: Provided,
That any person, firm, or corporation, distilling or manufacturing   Distillers makless than three hundred barrels per year shall pay twenty-five ing less than 300
dollars for a license: And provided, firther, That no license shall $25.
be required for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical
and chemical or scientific purppses which has been used in those
processes: Andprovided,further, That distillers of apples, grapes,  Distillers of apand peaches, distilling or manufacturing less than one hundred Pes. graPes, a, n
and fifty. barrels per year from the same, shall pay twelve and lees than 150 bbls.
one-half dollars for a license for that purpose.                     per year, $12 50.
Seventeen.  Brewers shall pay fifty dollars for each license.  Brewers, $50.
Every person, firm, or corporation, who manufactures fermented   Definition of.
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   Brewers making
who manufactures less than five hundred barrels per year shall persyear $2.0bb5.
pay the sum of twenty-five dollars for a license.
Eighteen.  Rectifiers shall pay twenty-five dollars for each   Rectifiors, o25.
license to rectify any quantity of spirituous liquors, not exceeding
five hundred barrels, 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'ol, every addisuch barrels, packages or casks, or any fractional part thereof. tional500 barrels,
Every person, firm, or corporation, who rectifies, purifies, or refines Definition of.
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 bet regarded as a rectifier under this act.
Nineteen. Coal-oil distillers shall pay for each license the sum coal oii distilof fifty dollars. Any person, firm, or corporation, who shall lers, $50.
refine, produce, or distil crude or refined petroleum or rock oil, or  Definition of.
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 distiller under this
act.
Twenty. Hotels, inns, and taverns shall be classified and rated Hotels, inus, and
according to the yearly rental, or, if not rented, according to the taerns.
estimated yearly rental, of the house and property intended to be
occupied for said purposes, as follows, to wit: All cases where  Where the yearthe rent or valuation of He yearly  rental of said house and ly rental does not
exceed $200, $10.
property shall be two hundred  dollars, or less, shall pay ten
dollars.  And if exceeding two hundred dollars, for any addi-  For every additional one huudred dollars or fractional, part thereof in excess tional $100, $5.
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,  Keepers of hoinn, or tavern under this act: Provided, That nothing herein eals tav-houses, eand
contained shall be construed to exempt keepers of hotels, taverns, ing liquoors, must
and eating-houses in  which  liquors are sord by retail, to  be take, adtioalni




72                               EXCISE TAX.
drank upon- the premises, fi-om  taking out a license for such
sare, 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
Steamers  and less than the actual rent agreed on by the parties.  All steamers
vessels, $25.    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 dollars for
each license: Provided, That if there be any fraud or colluPenalty in case sion in the return of actual rent to the assessor, there shall be a
of fraud.     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,
Definition of.  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 confectioner, anything in this
act to the contra[r]y notwithstanding.
Confectioners,   Twenty-two. Confectioners shall pay ten dollars for each license.
$10.          Every person who'sells at retail confectionery, sweetmeats, comDefinition of.  fits, 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, anything in this..act to the contrary not-.
withstanding.
Claim agents,   Twenty-three. Claim agents and agents for procuring-patents shall
pay ten dollars for each license.  Every person whose business it
Definition of.  iS to prosecute claims in any of the executive departments of.the
federal government, or procure patents, shall be deemed a claim
or patent agent, as the case may be, under this act.
Patent-right  Twenty-four.  Patent-right dealers shall pay ten dollars for
dealers, $10.    each license.  Every person whose business it is to sell or offer
Definition of.  for sale patent rights shall be regarded a patent-right dealer
under this act.
Reant l-estat,    Twenty-five. Real-estate agents shall pay ten dollars for each
license.  Every person whose business it is to sell or offer for
Definition of.  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.
aConveyancers,   Twenty-six. Conveyancers shall pay  ten  dollars for each
license. Every person, other than one holding a license as a
Definition of.  lawyer or claim agent, whose business it is to draw deeds, bonds,
mortgages; wills-,  rits, or other legal papers, or to examine titles
to real estate, shall be regarded a conveyancer under this act.
Intelligence of-  Twenty-seven. Intelligence office keepers shall pay ten dollars
keepers,    for each license.  Every person whose business it is to find or
Definition of.  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 agents,   Twenty-eight.:Insurance agents shall pay ten dollars for each
$10.
license.  Any person who shall act as agent of any fire, marine,
Definition of.  life, mutual, or other: -insurance company or:companies, shall be




EXCISE  TAX.                                73
regarded as an insurance agent under this act: Provided, That
no license shall be required of any insurance agent or broker whose
receipts, as such agent, are less than the sum of three hundred
dollars in any one year.
Twenty-nine. Fobreign insurance agents shall pay fifty  dollars  Foreign insur~or ea~h  license.                                        anco agents, $50,
for each license.  Every person who shall act as agent of any    gents,$50.
foreign fire, marine,; life, mutual, or other insurance company or  Definition of.
companies, shall be regarded as a foreign insurance agent under
this act.
Thirty. Auctioneers whose annual sales do not exceed ten              Auctioneers
thousand dollars, shall pay ten dollars for each license; auc- do not exceaed$10tioneers whose annual sales exceed ten thousand dollars, shall pay 000, $1o.
twenty dollars for each. license. Every person shall be deemed ceedling $1C 000,
an auctioneer within the meaning of this act whose business it is $20to offer property for sale to the highest or best bidder.             Definition of.
Thirty-one. Manufacturers shall pay  ten  dollars for each  0Mautaca',irs,
license.  Any person, firm, or corporation, who shall manufacture
by hand or.machinery any goods, wares, or merchandise, exceed- Definition of
ing 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  Peddlers
wit: when travelling with more than two horses, or mules, the
first class, and shall pay fifty dollars for each license; when  1st class, $59
travelling with two horses, or mules, the second class, and shall  2d class, $25.
pay twenty-five dollars for each license; when travelling with
one horse, or mule, the third, class, and shall pay fifteen dollars  3d class, $15.
for each license; when travelling on foot, the fourth class, and  4th class, $10.
shall  pay ten dollars for each license.  -Any person, except per-   Definition of
sons peddling only newspapers, Bibles, or religious tracts, who
sells or offers to sell, at retail, goods, wares, or other commodities,
travelling from place to place, in the street, or through different
parts of the country, shall be regarded a peddler under this act:
Provided, That any peddler who sells, or offers to sell, dry goods,  Peddlers of dry
foreign and domestic, by one or more original packages or pieces, goods, $50
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  Peddlers ofjewdollars for each license: Provided, further, That manufacturers ery, $50.
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,furtlther, That nothing
contained in this paragraph shall authorize the sale of wine,
spirits, or malt liquors.
Thirty-three. Apothecaries shall pay ten dollars for each license.   Apothecaries,
Every person who keeps a shop or building where medicines are $10
compounded or prepared. according to prescriptions.of physicians,   Definitidwof.
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.                                            Photographers
Thirty-four. Photographers shall pay ten dollars for each license whose receipts do
hen the receipts do  ott exceed  $500,
when the receipts do not exceed five hundred dollars; when over $10.
7




74                              EXCISE TAX.
Over $500 and five hundred dollars and under one thousand dollars, fifteen dolunder $1,000, $15.l
Over $1,000,$25. lars; when over one thousand dollars, twenty-five dollars.  Any
person or persons who make for sale photographs, ambrotypes,
Definition of. daguerreotypes, or pictures, by the action of light, shall be regarded
a photographer under this act.
Tobacconists,$10   Thirty-five. Tobacconists shall pay ten dollars for'each license.
Any 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'
Definition of.  keepers of hotels, inns, taverns, 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.
Butchers, so10.    Thirty-six. Butchers shall pay ten dollars for each license.
Every person whose business it. is to sell butchers' meat at retail
Definition of.  shall be regarded as a butcher under this act: Provided, That
no butcher having taken 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 the same store, stall, or premises: Provided, frrther, That butchers whose annual'sales do
not exceed one thousand dollars, and butchers who retail butchBntchers retail- ers' meat exclusively by themselves or agents, and persons who
lng fromcarts, $5. 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 having 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, muse-   Thirty-seven. Proprietors oftheatres, museums, and concert halls
nus, $nd oncert. receiving pay as entrance money shall pay one hundred dollars
for each license. Every edifice used for the purpose of dramatic
Definition of.  or operatic or other representations, plays, or performances, and
not including halls rented or used occasionally for concerts or theatrical representations, shallbe 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, $100.   Thirty-eight. The proprietor or proprietors of circuses shall pay
Definitionof. one hundred dollars for each  license.  Every building, tent,
space, or area where feats of horsemanship or acrobatic sports or
theatrical performances are exhibited, shall be regarded as a circus
under this act: 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.
Jgilers, $20.    Thirty-nine. Jugglers shall pay for each license twenty dolDefinition of. lars.  Every person who performs by sleight of hand shall be
regarded as a juggler under this act.  Th. proprietors or agents
Exhibitions or of all other public exhibitions or shows for money, not enumerated in this section, shall pay for each license ten dollars: Provided, That no license procured in one State shall be held to authorize exhibitions in another State.  And but one license shall
be required under this act to authorize exhibitions within any one
State..




EXCISE TAX.                                75
Forty. Bowling alleys and billiard-rooms shall pay ten dol-  Bowling alleys
lars for every alley or table in the building or place to be licensed. for each alley or
Every place or: building where bowls are thrown or billiards table,$l0.
played and open to the public with or without price, shall be re-  Definition of.
garded as a bowling alley or billiard-room, respectively, under
this act.
Forty-one. Proprietors of gift enterprises shall pay fifty dol-  Gift enterprises,
lars for each license.  Every person, firm, or corporation, who $50.
shall sell or offer for sale any article of merchandise of any de-  Definition of.
scription 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 article or thing shall
be regarded a proprietor of a gift enterprise under this 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.
Forty-two. Owners of stallions and jacks shall pa; ten dollars for  Stallions  and
each license. Every person who keeps a male horse or a jack for jacks, $10
the use of mares, requiring or receiving pay therefor, shall be re-  Persons liable
quired to take out a license under this act, which shall contain a to pay.
brief description of the animal, 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.
Forty-three. Lawyers shall pay ten dollars for each license.  Lawyers, $10.
Every person who for fee or reward, shall prosecute or defend
tauses in any court of record or other judicial tribunal of the  Definition of.
United States or of any of the States, or give legal advice in relation to'any cause or matter whatever shall be deemed to be a
lawyer within the meaning of this act.
Forty-four. Physicians, surgeons, and dentists shall pay ten  Physicians, surdollars for each license.  Every person  (except apothecaries,.ists, d den
whose business it: is, for fee and reward, to prescribe remedies or
perform surgical operations for the cure of any'bodily disease or
ailing, shall be deemed a physician, surgeon, or dentist, as the
case may be, within the meaning of this act.
Forty-five. Architects and civil engineers shall pay ten dollars  Architects and
for each license. Every person whose business it is to plan, de-civil engineer0s,
sign, or superintend.the construction of buildings, or ships, or of  Definition of.
roads,. or:bridges, or canals,.or railroads, shall be regarded as an
architect and civil engineer under this act: Provided, That this  Exemption.
shall not include a practical carpenter who labors on a building.
Forty-six. Builders and contractors shall pay twenty-five dol- Buildersandconlars for each license;.and if his said contracts in any one year tractdrs,  eey$,
exceed in amount twenty-five thousand dollars, he shall pay one in excess of $.5,dollar on every additional thousand dollars in excess thereof. 000,$1.
Every person whose business it is to construct buildings, or ships,  Definition of.
or bridges, or canals, or railroads by contract, shall be regarded
as a builder and contractor under this act: Provided, SThat no  Exemption.
license shall be required from  any person whose building contracts do nrt exceed two thousand five hundred dollars in any
one year.




76                                EXCISE TAX.
Plumbers  and   Forty-seven. Plumbers and gas-fitters shall pay ten dollars for
gas-fitters, $10.  each license.  Every person, firm, or corporation, whose business
Definition of. it is to fit, furnish, or sell plumbing materials, gas-pipes, gasburners, or other gas-fixtures, shall be regarded a plumber and
gas-fitter within the meaning of this act.
Aayer250t  Forty-eight. Assayers, assaying gold and-silver, or either, of a
ceeding $50,000,     Y$100.         value not exceeding in one year two hundred and fifty thousand
dollars, shall pay one hundred dollars for each license, and two
Exceeding$250,- hundred dollars when the value exceeds two hundred and fifty
c0ading  500,ot000, thousand dollars and does not exceed five hundred thousand dol$200.         lars, and five hundred dollars when the value exceeds five hundred
Exceeding $500,ooo, $50o.    thousand dollars.  Any person or persons or corporation whose
Definition of. 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.
Gleneral  busi-   Forty-nine. A  license fee of ten dollars shall be required of
ness, $10.  every person, firm, or corporation, engaged in any business, trade,
or profession whatsoever, for which no other license is herein
required, whose gross annual receipts therefrom exceed the sum
of one thousand dollars per annum.
No license re-   SEC. 80. And be it further enacted, Tha~t where the annual
quired in certain
cases unless annu- gross receipts or sales of any apothecaries, confectioners, eatingal sales exceed houses, tobacconists, or retail dealers, except reiail dealers in
spirituous and malt liquors, shall not exceed the sum  of one
thousand dollars, such apothecaries, confectioners, eating-houses,
tobacconists, and retail dealers shall not be required to. take out
or pay for license, anything in this act to the contrary notwithstanding; the amount or estimated amount of such annual sales
be esntimated as to be ascertained or estimated in such manner as the CommisCqmmission'rshall sioner of Internal Revenue shall prescribe, and so of all other
prescribe.' annual sales or receipts, where the rate of the license is graduated
Reassessments to by the amount of sales or receipts,; and where the amount of the
be made where license or the r-ate has been increased, or is liable to be increased,
rates have been
increased.    by law above the amount of any existing license to any person,
License under- firm, or company, or has been understated or underestimated,
stated  may  be 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.
License not re-   SEC. 81. And be it further enacted, That nothing contained in
quired  to  sell the preceding sections of this act, requiring licenses, shall be conof manufacture.  strued to require an additional license as a dealer for the sale of
goods, wares, and merchandise made or produced, and sold by the
manufacturer or prodacer at the manufactory or place where the
same is made or produced, or at the principal office. or place of busi*Norto vintners. ness, as provided in section seventy-three [seventy-four] of this act;
[nor] to vinters [vintners] who sell, at the place where the same is
Nor to apothe- mide, wine of their own growth; nor to apothecaries, as to wines
caries as to wines
and liquors in cer- or spirituous liquors which they use exclusively in the preparatamincircumstances tion or making up of medicines; nor shall any provisions be conNor to  physioians making up strued to prohibit physicians from  keeping on hand medicines
their ownprescrip- solely for the purpose of making up their own prescriptions for
their own patients.




EXCISE TAX.                                77
MANUFACTURES, ARTICLES, AND. PRODUCTS.
Specific and ad valorem duty.
SEC. 82. And be it further enacted, That every individual,  Definition of perpa            son or persons liapartnership, firm, association, or corporation, (and any word or ble to tax. under
words in this act indicating or referring to person or persons shall this act.
be taken to mean and include partnerships, firms, associations, or
corporations, when not otherwise designated or manifestly incompatible with the intent thereof,) shall comply with the following
requirements, that is to say:
First. Before commencing, or, if already commenced, before  Manufacturer to
continuing, any manufacture liable to be assessed, under the pro- furnish g sworn
visions of this act, and which shall not be differently provided for commencing busielsewhere, every person shall furnish, without previous demand nltslas to manlac
therefor, to the assistant assessor a statement, subscribed and tured,  proposed
sworn to, or affirmed, setting forth the place where the manufacture
is to be carried on, and the principal place of business for Ales,
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.
Second. He shall within ten days after the first day of each  Tomakemonthand every month, or on or before a day prescribed by the Com- ly rets and ofsale inromissioner of Internal Revenue, make return under oath or affirma- manner prescribed
tion of the products and sales or delivery of such manufacture in by Commissioner.
form and detail as may be required, from time to time, by the
Commissioner of Internal Revenue.
Third. All such retttrns, statements, descriptions, memoranda,  Returns made
oaths, and affirmations, shall be in form, scope, and detail as may under oath.
be prescribed, from time to time, by the Commissioner of Internal
Revenue.
SEC. 83. And be it further enacted, That upon the amounts,
quantities, and values of produce, goods, wares, merchandise, and
articles produced or manufactured, and sold or delivered, hereinafter enumerated, the manufacturer or producer thereof, whether
manufactured or produced for himself or for others, shall pay to
the collector of internal revenue within his district, monthly, or Duties to be
on or before a day. to be prescribed by the Commissioner of In- paid monthly.
ternal Revenue, the duties on such products or manufactures.
And for neglect to pay such duties within ten days after demand, toIn case ofneglect
in writing delivered to him in person, or left at his house or place in ten days after
of business, or manufactory, or sent by mail, the amount of such demand.
duties, with the additions hereinbefore prescribed, may be levied
upon the real and persolal property of any such producer or
manufacturer.  And such duties and additions, and whatever shall onDthes real and
b'e the expenses of levy, shall be a lien from  the day prescribed personal property
of manufacturer or
by the Commissioner for their payment aforesaid, in favor of the producer.
United States, upon the said real and personal property of such
producer or manufacturer; and such lien may be enforced by
distraint, as provided in this act.  And in all cases of goods    Manufacturer
manufactured or produced, in whole'or in part upon commission, Paying the duty
may have lieu on
or where the material is furnished by one party and manufactured goods.
by another, if the manufacturer shall be required to pay under this
act the tax hereby imposed, such person or persons so paying the
same shall be entitled to collect the amount thereof of the owner
7*




78                            EXCISE TAX.
or owners, and shall have a lien for the amount thus paid upon
the produced or manufactured goods.
Proceedings for SEC. 84. And be itffurther enacted, That for neglect or refusal
neglect or refusal to pay the duties - provided by law on manufactured articles, or
articles produced, as aforesaid, the goods, wares, and merchandise
manufactured or produced 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 Secretary
of the Treasury. In such case the collector or deputy collector
may take possession of said articles, and may maintain such possession in the premises and buildings where they may have been
manufactured, or deposited, or may be. He shall summon, giving
notice of not less than two nor more than ten days, the parties in
possession of said goods, enjoining them 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 such neglector 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 produced; 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 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 shall be by
him declared forfeit, and shall be sold, disposed of, or turned 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
Proceeds, after the proceeds of sale of said articles, if any there be after deleducting duties    A
and all expenses, ducting the duties and additions thereon, together with the fees,
to be paid to the 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 manufacturer
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 expenses accrued thereon
when turned over as aforesaid, shall be refunded and paid by the
ort rre manro- said department to the owner, or, if he cannot be found, to the
lucer.      manufacturer- or producer in whose custody or possession the said
articles were when seized as aforesaid. The Commissioner of




EXCISE TAX.                                 79
Internal Revenue, with the approval of the Secretary of [the]  Under  certain
Treasury, may review any such case of forfeiture and do justice circumstances the
in the premises.  If the forfeiture shall have been wrongly de- the approval of the
clared, and sale made, the Secretary is hereby authorized, in case view proceeding.ay
the specific articles cannot be restored to the party aggrieved in
as good order and condition as when seized, toamake up to such
party in money his loss and damage from  the contingent fund of
his department.  Immediate notice of any seizure of manufac-  Immediate retured articles or products shall be given to the Commissioner of trbnem of seizures
Internal Revenue by the collector or. deputy collector, who shall missioner.
also make return of his proceedings to the said Commissioner
after he shall have sold or otherwise disposed of the articles or
products so forfeited; andthe assessor or assistant assessor shall
also make return of his proceedings relating to such forfeiture to
the said Commissioner.  And any violation of, or refusal to com-  Violation of 82d
ply with, the provisions of the eightyirst [eighty-second] section section good cause
for seizure.
of this act, shall be good cause for seizure and forfeiture, substantially 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 manufac-  The amount of
tures or products are seized, shall first be ascertained in the manner dutied to efobaseiz
prescribed in the eigAty-fourth [eighty-fifth] section of this act,; and ure. f
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  Penalty.
hundred dollars, to be recovered in manner and form as provided
in this act. Articles which the collector may adjudge perishable Perishable artimay be sold or disposed of before declaration of forfeiture.  Said lfes, how disposed
sales shall be made at public auction, and notice thereof shall be
given as the said Commissioner shall prescribe.
SEC. 85. And be it fu'rther enacted, That in case -of the mannu-  The assistantasfacture and sale or production and sale, consumption or delivery  dessor to assume
andestimateduties
of any goods, wares, merchandise, or articles as hereinafter men- in certain cases.
tioned, without compliance 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, assume andestimate
the amount and value of such manufactures or products, 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.
SEC. 86. And be it Jfrther enacted, That any person, firm,   Manufacturers
company, or corporation, manufacturing  or producing  goods, count of the fuall.
wares, and merchandise, sold or removed for consumption or use, amount of actual
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, producer, or
agent thereof, and shall state in a separate column the items and
account of the deductions, if any, claimed; whether any part, and  Deduct'nsc'aimif so, what part, of said goods, wares, and merchandise has been ed.
Quantity Oonconsumed or used by the owner, owners, or agent; or used for suimed.
the production of another manufacture or product, together with forQuantity used
the market value of the same at the time of such use or con- ufacture.
sntlptioll; whether such goods, wares, and merchandise were
shipped for a foreign port or consigned to auction or commissioned




80                              EXCISE TAX.
Return to be rTerchants, other than agenits, for sale; and shall make a return
thmadket acodie. 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 estimated by the actual
sales made by the manufacturer, or by his, her, or their agent, or
person or persons acting in his, her, or their behalf.  And where
such goods, wares, and merchandise have been removed for consumption 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 the time when the same became
liable to duty. And when goods, wares, and merchandise are
sold by the manufacturer or producei,.or the agent thereof having
the charge of the business, the following deductions only may be
(allowed, viz:
Deductns which   First. Freight from the place of deposit at the time of sale to
may be allowed
under certain cir- the place of delivery.
cumstances.     Second. That [the] reasonable commission not exceeding threeper
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 consigned to other than
agents having charge of the business of such manufacturer or
producer, nor when used or consumed by the manufacturer, producer, or agent thereof.
Manufacturers of  SEC. 87. And be it further enacted, That any person, firm,
tobacco, snuff, or
cigars required to company, or corporation who shall now be engaged in the manunke additional facture of tobacco, snuff, or cigars, or who shall hereafter comstatemeot.
mence or engage in such manufacture,'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 provisions of law, furnish
to the assessor or assistant assessor a statement, subscribed under
oath or affirmation, accurately setting for[th] the place, and if in a
city, the street and number of the street where the: manufacturing
is, or is to be, chrFied on, the name and description of the manufactured article, the proposed market for the same, whether foreign
or domestic, and if the same shall be manufactured for or to be
sold and delivered 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
penerally the kind and quality Manufactured 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
A permitreqnir- in writing, to be signed by said assessor or assistant assessor in
ed in form as pt  such forit as shall be prescribed-by the Commissioner of Internal
scribed by ths ~'I
Commissioner.   Revenue, which permit shall be kept by such manufacturer sus



EXCISE TAX.                               81
pended in some open and conspicuous place in the principal roojk
in. which such manufacturing is so carried on.  And such mann-  Manufacturerto
facturer shall also give notice to the assessor [or] assistant assessor; ry cihnge, &c.
in writing, of any and every change or 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
manufacture, a new permit in. writing shall be applied for and  New permit.
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 agent of any firm, com-  Fee for permit.
pany, 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 conviction
thereof, to a penalty of three hundred dollars, and in addition  Penalty.
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  Assistant asset
the assistant assessor of each district to keep a record in a book containing names
or books, to be provided for the purpose, to be open to the inspec- of all persons in
tion of any person upon reasonable request, in which shall be permits.
arranged alphabetically the name of any and ever person, firm,
company, or corporation who may be engaged in tlo manufacture
of tobacco, snuff, or cigars within his district to whom a permit
has been issued, together with the place where such manufacture
is carried on and place of residence of the person or persons engaged therein; a copy of which record shall be, by said assistant
assessor, forwarded to the assessor of the district, who shall preserve the same in his office.
SEc. 89. And be it further enacted,   tt in all cases where to-  Where the material is furnished
bacco, snuff, or cigars, of any description, are manufactured, in by one party and
whole or in part upon commission or shares, or where the material manufactured by
from which any such articles are made, or are to be made; is furnished by one party and manufactured by another, or where the.
material is furnished or sold by one party with an understanding
or contract with another that the manufactured article is to be received in payment therefor or any part thereof, the duty or tax
imposed by law thereon, when paid by the manufacturer, may be
collected at the time, or at any time subsequently, of the party
for whom the same was made or to whom the same was delivered,
as aforesaid.  And- in case of any fraud or collusion by which the. Penalty in case
government shall be defrauded, or attempted t be defrauded, by sif f. o  r o
a party who furnishes the material and the mriufacturer of any
of the articles aforesaid, such material shall be liable to forfeiture,
and such articles shall be liable to be assessed the highest rates
of duty imposed by law upon any article belonging to its grade
or class.
SEC. 90. And be itfarther enacted, That any person, firm, com- Manufacturerrepany, or corporation, now or hereafter engaged in the manufacture qirventory of the
of tobacco, snuff, or cigars of any description whatsoever, shall quantityownedby
"  ~'^J "'""'r"'- "^'VVY"'V'"^~ NYW'^ him on the day
be, and hereby is, required to make out and deliver to the assist- thisact takes effect
ant assessor of the assessment district a true'statement or inventory of the quantity' of each of: the different. kinds of tobacco,
snuff-flour; snuff, cigars, tin-foil, licorice and stems held or ownEd
by him or them on the day this act takes effect or at the time of




82                               EXCISE TAX.
coqnmencing business under this act, setting forth what portion
of said goods was manufactured or produced by him  or them,
and what was purchased from others, whether chewing, smoking,
fine-cut, shorts, pressed, plug, snuff-flour or prepared snuff, the
several kinds of cigars and the market prite thereof,' which
statement or inventory shall be verified by the oath or affirmation of such person or persons and be in manner and form
as prescribed by the Commissioner of Internal Revenue; aind
the said person, firm, company,; or corporation'eangaged as aforeInventory.to be said, on the first day of January in every year hereafter, shall
made on the afrst make out and deliver to the said assistant assessor a true statement
day of January in
every year.   or or inventory, in manner and form as aforesaid and verified as
aforesaid, of all-'such articles, aforesaid, then held or owned by
him or them, setting forth all and singular what is required to tbe
set forth in the statement or inventory first aforesaid; and every
such person, company, or corporation shall keep in a book, in
Account to be such manner and form as said Commissioner may prescribe, an
kept in a book in
manner as pre- accurate account of all the articles aforesaid thereafter purchased.cribed by the by him or t hem, the quantity of tobacco, snuf, snuff-flour, or
Commissioner.
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
Acopy ofweekly assistant asse eor of the district a true and accurate copy of the
entries to be furn-.               n                  n 
ished. theassistant entries in sai cbook during the week ending on the preceding
assessor.     Saturday, which copy shall be verified by oath or affirmation, on
the receipt whereof an assessment of the duties due by said person,
company, or corporation shall be immediately made and transmitted
Duties to be.paid to the collector of the district, to whom  said duties shall be paid
within five days. within five days thereafter; and in case the duties shall not be
paid within the said five days, the said collector may, on one
Collector may day's. notice, distrain foilfhe same, with ten per centum additional
distrain on one on the amount thereof, subject to all the provisions of law relating
day's notice.                                                                 In
to licenses, returns,'assessments, payment of taxes, liens, fines,
penalties, and forfeitures, not inconsistent herewith in the case of
Duty may be other manufacturers; and such duty shall be paid by the manucollected of the
manufacturer or facturer or the person for whom the goods are manufactured as the
ownei.        assessor may deem best for the collection of the revenue: ProProviso with re- vided, That it shall be the duty of any manufacturer or vender of
gard to tin foil                       m      c                             an
used in covering timan ufactured in  overing         tobacco, on demand of any
tobacco.      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 eQse of refusal or neglect to render such statement, or of cause to believe such statement to be incorrect or
In case of fraud- fraudulent, the assessor of the district may cause an examination
ulent  statement
ow to proceed.  of persons, books, and papers to be made in the same manner as
provided in the fourteenth section of this act: Provided, That
Transfermaybe manufactured tobacco, snuff, or cigars, may be transferred, withwarehouse With- out payment of the duty, directly from the place of manufacture to a
out payment of bonded w'arehouse 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




EXCISE TAX.                                 83
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,  Regulations for
so far as applicable, shall apply to tobacco, snuff, or cigars, in the removalofdis-,y  I  CL  tilled spirits to be
bonded warehouse.  And no drawback shall in any case be allowed observed in regard
upon any manufactured tobacco, snuff, or cigars, upon which any tobahcco so far as
excise duty has been paid either before or after it has been placed applicable.'* 1   1      *~ No) drawback to
in bonded warehouse.                                                be allowed.
SE. 91. And be it further enacted, That every manufacturer  Manufactu re rs
of tobacco, snuff, or cigars of any description, as hereinbefore required. to make
and sign monthly
mentioned, or his chief workman, agent, or superintendent, shall, a declaration, &c.
at the end of each and every month, make and sign a declaration,
in writing, that no such article or commodity, as aforesaid, has,
during such preceding month or time when the last declaration
was made, been'removed, carried, or sent, or caused, or suffered,
or known to have been removed, -carried, or sent from  the
premises of such manufacturer other than such as have been duly
assessed and the duties imposed by law paid thereon, on pain of  Penaltyfornegforfeiting for every refusal or neglect to make such declaration, leet or refusal.
one hundred dollars. And if any such manufacturer or his chief
workman, agent, or superintendent, shall make any false or untrue
declaration, such manufacturer or chief: workman, agent, or superintendent, making the same, upon conviction thereof, shall forfeit  Penalty  for
three hundred dollars, or, at the discretion of the court, be liable makiong a false
to imprisonment for a term not exceeding one year.
SEC. 92. And be it fArther enacted,. That if any person other  Penalty  when
than the manufacturer shall sell, or consign, or remove for sale, or any one other than
part with the possession of any manufactured tobacco, snuff, or parts with the pos-. y~~~~.I.  1...-1 ~session of tobacco,
cigars, upon which the duties imposed by law have not been paid, snuff or cigars, on
with the knowledge thereof, such person shall be liable to a pen  which duties imposed by law have
alty of one hundred dollars for each and every offence.  And any not been paid.
person who shall purchase or receive for sale any such tobacco,
snuff, or cigars, which has not been inspected,,branded, or stamped  Penalty for reas required by this act, or upon which the tax has not been paid, snufivig ortobacco,
if it has accrued or become payable with knowledge thereof, shall under certain cirbe liable to a penalty of fifty dollars for each and every offence. cumestances.
And any person who shall purchase orerceive for sale any such  Penalty for retobacco, snuff, or cigars, from  any manufacturer who has not a neivng ortobaccigrs
permit to manufacture, shall be liable foreeach and every offence from a manufacto a penalty of one hundred dollars, and, in addition thereto, a prermit.
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  Manufactures
merchandise, or articles manufactured or made (except refined shall not exceed
petroleum, refined coal oil, gold and silver, spirituous and malt the rate of $600
per annum under
liquors, manufactured tobacco, and snuff and cigars) by any per- certain  circumson or filUm, where the product shall not exceed the rate of six stances exempt,
hundred dollars per annum, and shall be made or produced by the troleum, refined
labor of such person or firm, or by his or their family, shall e, and silv', goiriod and
are hereby, exempt from duty; where the product shall exceed such and malt liquors,
manufactured to-,
rate and not exceed the rate of one thousand dollars the duty shall be bacco, and snuff
levied, assessed, and collected only upon the excess above the rate andigars.  th
of six hundred dollars per annum; and i t all other cases the whole rate exceeds $600,
annual product, (including any business or transaction where one but does not er
party has been furnished with materials( or any part thereof, and aunum.




84                             EXCISE TAX.
Duty  in  all employed by another party to manufacture, make, or finish the
other cases.  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
]Duty to be a.- producer or, manufacturer: Provided, That whenever a producer
sessed on the sal- or manufacturer shall use or consume, or shall remove for concles, &c., when sumption or use any articles, goods, wares, or merchandise, which
removed for con- if removed for sale would be liable to taxation, e shall be assessed
sumption or use.
upon the salable value of the articles, goods, wares, or merchandise so used or so removed for consumption or use.:
Duties on man-  SEC. 94. And be it further enacted, That upon the articles,
ufactures.   goods, 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 thereof, 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 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 lessee of the passage of this act the lessee shall pay the tax, if not othercoal lands to pay wise agreed; and all duties or taxes on coal mined and dethe tax in case of livered by coal operators on contracts heretofore made shall be
certain contracts.
paid by the purchasers thereof, if not otherwise agreed by the
parties.
ois.          On lard oil, mustard-seed oil, linseed oil, and on all animal or
vegetable oils, not exempted or provided for elsewhere, whether
pure or adulterated, a duty of five cents per gallon.
Gas.          On gas, illuminating, made of coal, wholly or in part, or any
other material, when tle 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 thou&nd cubic feet; when the product shall
be above five hundred thousand and not exceeding five millions
of cubic feet per month,s duty of twenty cents per one thousand
cubic feet; when the product shall be above five millions, a duty
Rate of duty of twenty-five cents per one thousand cubic feet.  And the genregulated by the
average monthly eral average of the monthly product for the year preceding the
product.     return required by this act shall regulate the rate of duty herein
wohere  gas -t imposed.  And where any gas-works have not been in operation
been in operation for the next year preceding the return as aforesaid, then the rate
the   preceding
year.        shall be regulated upon the estimated average of the monthly
The product to product: Provided, That the product required to be returned by
bereturned to be law by any gas company shall be understood to be the product
the same as that                       shall uc
charged in the chargeddin the bills actually rendered by the gas company during
bills actually ren- the month preceding the return; and all gas companies are hereby
Companies may authorized to add the duty or tax imposed by law to the price
charge tax to con- per thousand cubic feet on gas sold: Provided,further, That all
olr lighting gas furnished for lighting street lamps, and not measured, and all
streets, &c.  gas made for and used by any hotel, inn, tavern, and private




EXCISE TAX.                               88
dwelling-house shall be subject to duty whatever Ghe amount of
product, and may be estimated; and if the returns 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 Assistant assesdeem just and proper: And provided, further, That gas compa- the amount when
nies located within the corporate limits of any city or town, underestimated.
whether in the district or otherwise, or so located as to compete Rate of tax
with each other, shall pay the rate imposed by law upon the com- whore gas compai
pany having the largest production: And promvded,further, That with each other.
coal tar produced in the manufacture of illuminating gas, and the  Coaltar exempt.
products of the redistillation of coal tar thus produced, shall be
exempt from duty.
On coal illuminating oil, refined, and naphtha, benzine, and ben-   oabe oil, naphzole, produced by the distillation of coal, asphaltum, shale, peat, benzole.
petroleum, or rock oil, and all other bituminous substances used
for like purposes, a duty of twenty cents per gallon: Provided,  Proviso respectThat such oil, refined and produced by the distillation of coal,  g distilled coal
asphaltum, or shale, exclusively, shall be subject to pay a duty of
fifteen cents per gallon, anything to the contrary notwithstanding:
And provided, further, That distillers of coal oil or naphtha,  Distillers of coal
benzine, or benzole, shall be subject to all the provisions of law oil subject to the
provisions of law
applicable to distillers of spirits, with regard to licenses, bonds, applicabletodistilreturns, assessments, liens, penalties, drawbacks, and all other lers of spirits so
provisions designed for'the purpose of ascertaining the quantity cessary by the
distilled, and securing the payment of duties, so far as the same Commioner.
may, in the judgment of the Commissioner of Internal Revenue,
and under regulations. prescribed by him, be deemed necessary for
that purpose: And provided, also, That naphtha of specific  Provisoinregare
gravity exceeding eighty degrees, according to Baume's hy- tonaphtha.
drometer, and of the kind usually known as gasoline, shall be
subject to a tax of five:per centum ad valorem.
On spirits of turpentine, a duty of twenty cents per gallon:  Spirits of tur
Provided, That all the provisions of law relating to the assess- pentine.
ment and collection of 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,
Oi ground coffee, and on' all ground substitutes for coffee, or  Ground coffee
preparations 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  Ground spices
cloves, and 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 sor-  Molasses.
ghum or imphee, a duty of five cents per gallon.
On sirup of molasses or sugar-cane juice, when removed from  sugar-canejuice
the plantation, concentrated molasses or melado, and cistern bot- &~*
toms, of sugar produced 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 Brown sugar.
standOd in color, produced from  the sugar cane and not from
sorghum or imphee, other than those produced by the refiner, a
duty of two cents per pound.
On all clarified or refined sugars above number twelve and not  Refinedsugars
above number eighteen Dutch standard in color, produced directly
8




86                            EXCISE TAX.
from the sugar cane and not from sorghum or imphee, a duty of
two and one-half cents per pound.
Clarified or re-  On all clarified or refined sugars above number eighteen Dutch
standard in color, produced directly from the sugar cane and not
from sorghum or imphee, a duty of three and one-half cents per
pound.
Duty on gross  On the gross amount of the sales of sugar refiners, including
amount of sales of
sugarrefiners. all the products of their manufactories or refineries, a duty of two
and4 a half of one per centum ad valorem: Provided, That every
person shall be regarded as a sugar refiner, and pay the duties
Who are sugar levied by law, whose business 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, concentrated molasses or melado, upon which a duty has been assessed and
paid, by boiling or other process.
Sugarcandy and On sugar candy and all confectionery made wholly or in part
confectionery.   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.
Cghacolate.'  On chocolate and cocoa prepared, a duty of one and a half cent
per pound.
alerattus fand i-  On saleratus and bicarbonate of soda, a duty of five mills per
earl'nate of soda.
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 twentyeight cents per pound or less, a duty of one cent per pound; when
valued at above 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 at -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.   Onil oxide of zinc, a duty of thirty-five cents per one hundred
pounds.
Suphate of ba-  On sulphate of barytes, a duty of twelve cents per one hundred
rytes.      -pounds: 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 additional 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.
Paintsandpaint-  On all paints and painters' colors, dry or ground in oil, or in
erg' colors.,    paste with water, not otherwise provided for, a duty of five per
centum ad valorenm. 
VarnishorJapan On varnish or Japan, made wholly or in part of gum c*pal, or
other gums or substances, a duty of five per centum ad valorem.
Glue and gela- On glue and gelatine of all descriptions, in the solid state, a
tinduty of one cent per pound.




EXCISE TAX.                                 87
On glue and cement, made wholly or in part of glue, to be sold  Cementandglue.
in the liquid state, a duty of forty cents per gallon.
On pins, solid head or other, a duty of five per centum ad  Pins.
valorem.
On screws, commonly called wood screws, a duty of ten per  wood screws.
centum  ad valorem.
On clocks and timepieces, and on clock movements, when sold  Clocks,  timepieces, and clock
without being cased; a duty of five per centum ad valorem.          movements.
On umbrellas and parasols made of cotton or silk, or other ma-  Umbrellas and
terial, a duty of five per centum ad valorem.                       parasols.
On gold leaf, eighteen cents per pack, containing not more than  Goldleaf.
twenty books of twenty-five leaves each.
On gold foil, two dollars per ounce troy weight.                   Gold foil.
On paper of all descriptions, including pasteboard, binders'  Paper.
board, and tarred paper for roofing or other purposes, a duty of
three per centum ad valorem.
On soap, castile, palm-oil, erasive, and soap of all other de-  Soap.
scriptions, white or colored, except softsoap and soap otherwise
provided for, valued at not above five cents per pound, a duty of
two mills per pound; valaed at above five cents per pound, a
duty of one cent per pound.
On soap, fancy, scented, honey, cream, transparent, and all de-  Fancy soap.
scriptions of toilet and shaving soap, a duty of five cents per
pound.
On softsoap, a duty of five per centum ad valorem.                 Soft soap.
On all uncompounded chemical productions, not otherwise pro-  Uncompounded
vided for, a duty of five per centum ad valorem.                    chemicals.
On essential oils, of all descriptions, a duty of five per centum   Essential oils.
ad valorem.
Ont pickles, preserved fruits, preserved vegetables, preserved  Pickles, &c.
meats, fish, and shellfish in cans, kegs, or air-tight packages, a
duty of five per centum ad valoremn.
On billheads, printed, printed cards and printed circulars, a  Billheads, &c.
duty of five per centum ad valorem.
On all printed books, magazines, pamphlets, reviews, and all  Books, &c.
other similar printed publications, except newspapers, a duty of
five per centum ad valorem.
On productions of stereotypers, lithographers, and engravers, a  Productioins of
duty of five per centum ad valorem.                                 stereotypers, &c.
On photographs or any other sun picture, being copies of en-  Photographs.
gravings or works of art, or used for the illustration of books, and
on photographs so 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 Repairs of ensuch repairs increase the value of the articles so repaired ten per ginFes, &., duty on
centum or over, a duty of three per centum  on such increased under certain cirvalue: Provided, That on such repairs made upon ships, steam- cumstances.
boats, or other vessels, a duty of two per centum only on the increased value'shall be assesssed.
On the hulls, as launched,.of all ships, barks, brigs, schooners,  Ships, &c.
sloops, sailboats, steamboats, canal boats, and all other vessels or
water craft, (not including engines or rigging,) hereafter built,
made, constructed, or finished, a duty of two per centum ad
valorem.
On slate, freestone, sandstone, marble, and building stone of  Building stn'e.
any other description, when dressed, hewn, or finished, a duty of




88                              EXCISE TAX.
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 assessment of any duties
thereon.
ston mental  On marble, and other monumental stones, with or without inscriptions, five per centuih ad valorem.
Lime and ce-  On lime and Roman or water cement, a duty of three per cenment.
tum ad valorem.
Brick, tiles, &c.  On brick, draining tiles, and earthen and stone water pipes, a
duty of three per centum ad valorem.
vessel blocks.  On masts, spars, and ship or vessel blocks, whether made to
order or for sale, a duty of two per centum ad valorem.
u nfiUntue sold   On: all furniture, or other articles made of wood, sold in the
rough or unfinished, a duty of five per centum ad valorem: Protofiroviso reltive vided, That all furniture, or other articles made of wood, previture sold under ously assessed, and a duty paid thereon, shall be assessed a duty
certain  circum-stances.  irum-f five per centum  ad valorem  upon the increased value only
thereof when sold in a finished condition.
Salt.         On salt, a duty of six cents per one hundred pounds.
Sails, tents, &c.  On sails, tents, shades, awnings, tnd bags, made of cotton,
flax, or hemp,.or part of either or other material, five per centurm
Proviso relative ad valorem: Provided, That when the material from which any
to,.    of the foregoing articles are made was imported, or has been subject to and paid a duty, and the same is made by sewingi a duty
shall be assessed' only on the increased value thereof.
Mineral  and   On artificial mrineral waters, soda waters, sarsaparilla water,
and all beverages used for like purposes, sold in bottles, or from
fountains, or otherwise, and not otherwise provided for, a duty of
five per centum ad valorem.
Medicinalwaters On mineral or medicinal waters, or waters from springs impregnated 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 additional 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,
made under certaincircumstances directly from the ore, a duty of three dollars per ton.
Railroad iron.    On railroad iron, a duty of three dollars per ton.
Rerolled.     On railroad iron, rerolled, a duty of two dollars per ton: Provided, That the term rerolled shall apply only to rails for which
the manufacturer receives pay for remanufacturing, and not for
new iron.
iron not advani   On all iron advanced beyond blooms, slabs, or loops, and not
cd beyond bars,  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 all the purposes of this act,
be deemed and taken to be two thousand pounds.
Other iron.   Oil band, hoop, and sheet iron, thinner than number eighteen
wire 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,
ProvisO.    a duty of five dollars per ton: Provided, That bars, rods, axepolls, bands, hoops, sheets, plates, nails, and spikes, not includ



EXCISE TAX.                               89
ing 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.
On iron castings used for bridges or other permanent structures,  Iron castings for
a duty of three dollars per ton.                                 bridges, &c.
On stoves and hollow-ware and castings of i*on exceeding ten  stoves and holpounds in.weight for each casting, not otherwise provided for, a low-ware
duty of three dollars per ton.
On rivets.exceeding one-fourth of an inch in diameter, nuts-and  Rivets, washers,
washers not less than two ounces each in weight, and bolts exceed- &C.
ing five-sixteenths of one inch, in diameter, a duty of five dollars per
ton: Provided, That when a duty upon the iron from which rivets,  Proviso.
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,  Proviso.
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 fore-.going rates of iron so advanced, a duty of three dollars per. ton.
On steel, in ingots, bars, sheets, or wire, not less than one-  SteeL
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  Proviso.
rolled, aud 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.
On steam-engines, including locomotive and marine engines, a  Steam-engines.
duty of three per centum ad valorem.
On quicksilver produced from the ore, a duty of two per centum   Quicksilver.
ad valorem.
On copper and lead ingots, pigs or bars, and spelter and brass,  Copper and lead
a duty of three per centum ad valorem.                           ingots, &c.
On rolled brass, copper rolled, yellow sheathing' metal in rods  Rolledbrass,&c.
or sheets,.and shot, sheet lead, and lead pipes, a duty of threeper centum ad valorm: Provided, That when any of the articles  Proviso.
herein'mentioned shall 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 assessed and paid thereon.
On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or  Goat,&c., skins,
dressed in the rough, a duty of five per centurn ad valorem      inrough.
On goat, calf, kid, sheep, horse, hog, and dog skins, curried or  Goat,&c.,skins,
finished, a duty of five per centumrn ad valorem:' Provided, That  Proviso.
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 increased value only when curried
or finished.
On patent, enamelled, and Japanned leather and skins. of every  Patent, enamelled, and Japanned
description, a duty of five per centum ad valorem.               leather.
On oil-dressed leather and deer skins, dressed or smoked, a  Oil-dressedleath.
duty of five per centum ad valorem: Provided, That when leather erpovio.
8*




90                             EXCISE TAX.
or skins, upon which a duty has been previously assessed and
paid, shall be manufactured into gloves, mittens or moccasins, the
duty shall only be assessed upon the increased value thereof when
so manufactured.
Leather in the  Q01 leather of all descriptions, tanned or partially tanned, in the
lough.      -rough, a duty of five per centum ad valorem.
Leather curried   On leather of all descriptions, curried or finished, a duty of five
Proviso.,   per centum  ac 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.
Wine from grapes.  On wine made of grapes, a duty of five cents per gallon.
All other 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
Proviso.    cents per gallon: Provided, That the returns, assessment, and collections of the duties on such wines shall be subject to the regulations of the Commissioner of Internal Revenue. And any person
who shall willingly and knowingly sell or offer for sale any such
wine marle after the passage of this act, upon which the duty
herein imposed has not been paid, or which has been fraudulently
Penalty.    evaded, shall, upon conviction thereof, be subject to a penalty of
one hundred dollars or to imprisonment not exceeding two years,
at the discretion of the court.
Furs.         On furs of all descriptions, when made up or manufactured, a
Proviso.    duty of five per centum  ad valorern: 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 manufactured.
Cloth.        On cloth and all textile or knitted or felted fabrics of cotton,
wool, or other materials, before the same has been dyed, printed
or bleached, and on all cloth painted, enamelled, shirred, tarred,
varnished, or oiled, a duty of five per centum ad valorem: ProProviso in re- vided, That thread and yarn, and warps for weaving shall be regard to thread and
yarn.        garded as manufactures and be subject to a duty of five per
centum ad valorem.
Ready-'madeclo-  On ready-made clothing, boots and shoes, gloves, mittens, and
thing, &c..  moccasins, caps, hats and bonnets, or other articles of dress for
the wear of men, women, or clildren, five per centurnm ad valoProviso.    rem: Provided, That any tailor, boot or shoemaker, 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 dollars
per annum, shall be exempt from duty; when exceeding six hundred dollars per annum, a duty of three per centumn ad valorem
on the excess above six hundred dollars.
Oott'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.




EXCISE TAX.                                 91
On all manufactures of cotton, wool, silk, worsted, flax, hemp,,Manufactures of!ute, India-rubber, gutta-percha, wood, willow, glass, pottery- cotton, wool, &c.
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 otherwise provided for, a duty of five per
centum ad valorem: Provided; That on all cloths dyed, printed,
ov bleached, on which a duty or tax shall have been paid before
the same were so dyed, printed, or bleached, the said duty or tax
of five per centum shall be assessed only upon the increased value
thereof: Andprou:ided, further, That any cloth or fabrics; as afore-  Proviso.
said, when made of thread, yarn or warps, upon which a duty, as
aforesaid, shall have been assessed and paid, shall be assessed and
pay a duty on the increased value only thiereof.
On all diamonds, emeralds, precious stones and imitations thereof,  Diamonds, &c.
and all other jewelry, a duty of ten per centum ad valorem: Pro-  Proviso.
vided, 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.
On cavendish, plug, twist, and all other kinds of manufactured Tobacco with
the stem removed,
tobacco, not herein provided for, from  which the stem  has been or which is sweettaken out in whole or in part, or which is sweetened, thirty-five ened.
cents per pound.
On smoking tobacco manufactured with all the stemin, the leaf  Smoking tobacnot having been butted or stripped from the stem, and on refuse  m w"ith all the
tobacco known as fine-cut shorts, twenty-five cents per pound.
On smoking tobacco, made exclusively of stems and not mixed  Smoking tobacco made excluwithileaf or leaf and stems, fifteen cents per pound.               sively of stems.
On snuff, manufactured of tobacco, or any substitute for to-  Snuff.
bacco, ground dry or damp, pickled, scented, dr otherwise, of all
descriptions, thirty-five cents per pound.
On fine-cut chewing tobacco, whether manufactured with the  Fine-cut chew.
stems in or not, or however sold, whether loose, in bulk, or in ing tobacco.
packages, papers, wrappers, or boxes, thirty-five cents per pound.
On cigarettes made of tobacco, enclosed in a paper wrapper, Cigarettes envalued at not over five dollars per hundred packages, each con- closperd in paper
taining not more than twenty-five cigarettes, one dollar per hundred packages. And all cigarettes made of tobacco enclosed in  Cigarettes vala paper wrapper, valued at over five dollars per hundred packages, to0 pacrskaes.. uas aforesaid, shall be subject to the same duties herein provided Ject to like tax as
~ provided for cigars.
for cigars of like value.
On cigarrettes made wholly of tobacco, and also on cigars  Cigarettes and
known as cheroots, or short sixes, valued in each case at not over cheroots.
five dollars per thousand, three dollars per thousand.
On cigars, valued at over five dollars and not over fifteen dol-  Cigars valued at
lars per thousand, eight dollars per thousand.                      over $5 per M, &c.
On cigars, valued at over fifteen dollars and not over thirty dol-. Cigars valued at
jars per thousand, fifteen -dollars per thousand.                   over $15 per M.
On cigars, valued at over thirty dollars per thousand and not  Valued over $30
over forty-five dollars, twenty-five dollars per thousand.          per M.
On cigars, at over forty-five dollars per thousand, forty dollars Valued at over
per thousand, and the valuation of cigars herein mentioned shall $45 per M1.
in all cases be the value of the cigars exclusive of the tax.




92                                EXCISE TAX.
All cigars to   And all cigars manufactured after the passage of this act shall
be labelled and be packed in bundles, boxes, or packages open to inspection, and
stamped  after in-        i bne                  p              t  nselo
spection unless re- correctly labelled with the number and kind contained therein,
moved to a bonded     insp
warehouse for ex- and after inspection, unless the same shall be removed to a bonded
portation.    warehouse for exportation, shall be stamped by the inspector with
stamps to be provided by the Commissioner 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
May be forfeited forfeited, and may be seized wherever found, and sold, one-half
and seized under of the proceeds of such, sale to be paid to the informer and the
certain  circumstances.m     other to the United States.  And every person, before making
pply for apermit, 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 suclh persons to carry on the trade
of cigar making, for which permit he or she shall pay said assistWhen the cigar ant assessor the sum of twenty-five cents. And every person
ay  ther wodistrict employed, or working at the business of cigar making in any
thantheonewhere other district than that in which he or she is a resident, shall,
he received his.                               -  
permit he must before  aking any cigars in such other district, present said perprocure  an  in- mit to the assistant assessor of the district where so employed
dorsement to his
permit.       or working, and procure the indorsement of said assistant assessor
Fee for indors- thereon, authorizing said business in said district, for which ining permit.    dorsement the assistant assessor shall be entitled to receive from
Assistant asses- the applicant the sum of ten cents. And it shall be the duty of
sors required to
indorse  permits every assistant assessor, upon application of any person residing in
and keep a record his district, to furnish a permit, or to indorse upon t.he permit of
of all permits
ranted or min- the applicant, if resident in another district, authority to pursue
dorsed.      the trade of cigar making within the proper district of such assistant assessor; and said assistant assessor shall keep a record
Whatthisrecord of all permits granted or indorsed by him, showing the date of
must show.    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 subsequent indorsements thereon, and the name or names of the party
or~parties by whom the person named in such permit is employed,
Persons making or, if working for himself or herself, stating such fact; and every
cigars are to keep.
an cigaccurate ac-ke  person making cigars shall keep an accurate account of all the
count, &c.    cigars made by him or her, for whom, and their kind or quality;
and, if made for any other 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
A copy to be district, if required by him, a copy of such account, vqrified by
givn to the asr, if rest- oath or affirmation that the same is true and correct.  And if any
ant assessor, if required, on the first person shall make any cigars without procuring such permit, or
Monday of every 
month.        the proper indorsement thereon, he or she shall be punished by a
Penalty fcir fine of five dollars for each day he or she shall so offend, or by
making   cigars.
without permit.  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
Penalty for false the return herein required, or shall make a false return, ho or she
return,       shall be punished by a fine not exceeding one hundred dollars, or
by imprisonment not exceeding thirty days. And if any person,




EXCISE TAX.                               93
firm, 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  Penalty for emr
so employ such person, or by imprisonment not exceeding ten'make cigars who
days.  And if any person shall be found making cigars without has not apermit
such permit, or the indorsement thereon, the collector of the district 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 Bullion.
of one 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 general regulations. And
every and all sales, transfers, exchanges, transportation, and exportation of gold or silver assayed at any mint of the United  Gold and silver
assayed  to be
States, or by any private assayer, unless stamped as prescribed stamped  before
by general regulations, as aforesaid, is hereby declared unlawfill; sale or transfer of
and every person or corporation who shall sell, transfer, transport,
exchange, export or deal in the same, shall be subject to a pen-  Penalty.
alty of one thousand dollars for each offence, and to a fine not exceeding that sum, and to imprisonment for a term not exceeding
two years nor less than six months.  No jeweler, worker or ar-  No jeweler altificer in gold and silver, shall use either of those metals except or silverd nless th
it shall have first been stamped as aforesaid, as required by this same hasfirstbeen
act; and every violation of this section shall subject the offender stamped.
to the penalties contained herein.  No person or corporation shall lo   per.son altake, transport, or cause to be transported, export, or cause to be any gold or silver
exported from the United States any gold or silver in its natural in its natralstate.
state, uncoined or unassayed, and unstamped, as afofsaid; and
for every violation of this provision every offender shall be subject to the penalties contained herein: Provided, That the fore-  Penalty.
going subdivision of this section providing for a tax on gold and
silver shall only be in force from and after sixty days after the
passage of this act.
SEc. 95. And be ityfirtker enacted, That whenever any manu- Tax onincreased
factured articles, goods, wares, or merchandise on which "an value in certain
excise or impost duty has been  paid, and which  are  not
specially provided for, are increased in value by being polished,
painted, varnished, waxed, oiled, gilded, electrotyped, galvanized,
plated, framed, ground, pressed, colored, dyed, trimmed, ornamented, or otherwise moie 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 centam ad valorem upon the amount
of such increased value, to be ascertained by deducting from the  Increased value,
value of the finished article when sold, or removed for sale, de- how ascert3ined.
livery, or consumption, the cost or value of the original article to
the person, firm,.)r company liable to the duty imposed upon the
increased value thereof.  The increasing of values in the manner  Increasing  of
aforesaid shall be deemed manufacturing, and any person, firm; values  deemed
company, or corporation engaged therein shall be liable to all the man  ring.
provisions of law for the collection of internal duties relating to




94                              EXCISE TAX.
manufacturers as to licenses, returns, payment of taxes, liens,
fines, penalties, and forfeitures.
Articles exempt   SEC. 96. And be itfurther enacted, That newspapers, boards,
fLom duty.    shingles, laths, and other lumber, staves, hoops, shooks, headings,
and timber partially wrought and unfinished for chairs, tubs, pails,
hubs, spokes, felloes, snaths, lasts, shovel and fork handles, matchwood, umbrella stretchers, alcohol 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, bread and breadstuffs, butter, cheese, concentrated milk, paraffine, whale and fish oil, value of the bullion used
in the manufacture of silver ware, silver bullion rolled or prepared
for platers' use exclusively, materials prepared for the manufacture
of hoop skirts exclusively and unfit for other use, (such as cut
tapes and small wares fur joining hoops together,) shall be, and
Manufactures hereby are, exempt from duty.  And also all goods, wares, and
incremapted hevaln the merchandise, and -articles made or manufactured from materials
does not exceed which have been subject to and upon which internal duties have
five per centum. 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 not exceed the amount
of five per centum ad valorem, shall be, and hereby are,.exempt
from duty.'Manufacturers   SEC. 97. And be itfurther enacted, That every person, firm, or
delivering goods corporation, who shall have made any contract prior to the passage
under  contract
made prior to this of this act, and without other provision therein for the payment of
act are allowed to duties imposed by law enacted subsequent thereto, upon articles
add to the price of
such  goods so to be delivered under such contract, is hereby authorized and emmuch as wil the powered tI add to the price thereof so much money as will be
equivalent to the
duty subsequently equivalent to the duty so subsequently imposed on said articles,
imposed.      and not previously paid by the vendee, and shall be entitled by
virtue hereof to be paid and to sue for and recover the same
Proviso' when accordingly: Provided, That where the United States is the
the United States purchaser under such prior contract, the certificate of the proper
is the purchaser. officer of the department by which the contract was made, showing,
according to regulations 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
and collected and paid on all sales of real estate, goods, wares, inerchandise, 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 salgs, as aforesaid, shall, at the end of each
Make monthly and every month, or within ten days thereafter, make a list or
returns of gross      Y
amount of receipts return to.the assistant assessor of the district of the gross amount




EXCISE TAX.                              95
of such sales, made as aforesaid, with the amount of duty which
has accrued or should accrue thereon, which list shall have annexed thereto a declaration under oath or affirmation, in form and
manner as may be prescribed by the Commissioner of Internal
Revenue, that the same is true and 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 dol-  Penalty.
lars. In all cases of delinquency in making said list or payment
the assessmen and collection shall be made in the manner prescribed in the general provisions of. this act: Provided, That no  No duty levied
duty shall-be levied under the provisions of this section upon any oicelrsby jicial
sales by judicial or executive officers making auction sales by
virtue of a judgment or decree of any court, nor to public sales
made by guardians, executors, or administrators.
BROKERS.
SEC. 99. And be it further enacted, That all brokers, and  Brokem
bankers doing 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 other securities as
hereinafter mentioned, and shall be subject to all the provisions,
where not inapplicable thereto, for the returns, assessment, collection of.thc duties, and leins aipd penalties as are prescribed for
the persons, firms, companies, or corporations, owning or possessing,
or having the management of railroads, steamboats, and ferryboats, that is to say: Upon all sales of merchandise, produce, or Per centum on
other goods, one-eighth of one per centum; upon all sales and sales.
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 qf such sales, and
of all contracts for such sales: Provided, That any person, firm,
or company, not being licensed as a broker, or banker, or whole-:ale 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 property, and actually on hand,
shall be liable, in addition to all other penalties provided in such Penalty for sellcases, to pay fifty per centum in addition to the foregoing duties ingertaiulcases.e
and rates of duty.
SEC. 100. And be itfurther enacted, That there shall be levied  Annual tax on
annually; on every carriage, yacht, billiard table, gold watch, or carriages, &c.
pianoforte, or other musical instruments, and on all gold and
silver plate the several duties or sums of money set down in
figures against the same respectively, om 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.




96                                  EXCISE  TAX.
SCHEDULE A.
Carriages, &c. Carriage, gig, chaise, phaeton, wagon, buggy wagon, carryall, rockaway, or other likq carriage, and any coach, hackney coach,
omnibus, or four-wheeled carriage, the body of which rests upon
springs of any description, 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 0/3
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 above three hundred dollars, each, three dollars.- -  3 00
Carriages of like description, valued above three hundred dollars and
not above five kundred dollars, each, six dollars......-.......   6 00
Carriages of like description, valued above five hundred dollars, each,
ten dollars.................-  -.............            10 00
Gold 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......  I1 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,&c. On pianofortes, organs, melodiouns, 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, each, two dollars...-.....  2 00
(When valued at above two hundred dollars and not above four hundred dollars, each, four dollars.......................... —-—.. ---------- 4 00
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-house measurement ten tons or less, each, five dollars...  5 00
Exceeding ten and not exceeding twenty*ons, 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,
seventy-five dollars......-.                        75 00
Vxceeding one hundred and ten tons, each, one hundred dollars:....100 00
Billiard tables.  Billiard tables, kept for use, ten dollars. —----------------------- 10 00
Provided, That billard 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.
Plate of gold.  On plate, of gold, kept for use, per ounce troy, fifty cents... —......  50
Plate of silver. On plate, of silver, kept for use, per ounce troy, five cents ---------    05
Proviso.      Provided, That silver spoons or plate of silver used by one family
to an amount not exceeding forty ounces as aforesaid, belonging
to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such and not kept
for use; also, all premiums awarded as a token of merit by any
agricultural society, corporation, or association of persons, for
any purpose whatever, shall be exempt from duty.
SLAUGHTERED CATTLE, SWINE, AND SHEEP.
SEC. 101. And be it further enacted, That there shall be paid
by any person, firm, company, or agent or employt thereof, the
following duties or taxes, that is to say:
Cattle andcalves   On all cattle and calves exceeding three months old, slaughtered,
exceeding  three except when slaughtered for the hides and tallow  exclusively,
forty cents per head.
Cattle and calves   On all cattle and calves under three months old, slaughtered,
uader three mo's five cents per head.
Swine.          On all swine slaughtered, ten cents per head.
Sheepand lambs   On all sheep and lambs slaughtered, five cents per head.
Proviso.        Provided, That cattle, not exceeding  five in number, and




EXCISE TAX.                               97
calves, swine, 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 exempt 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  Persons  who
date on which this act shall take effect, any person or persons, firms, slaughter for sale
or companies, or agents or employes thereof, who shall slaughter monthly returns.
for sale any cattle, calves, sheep, lambs, or swine, or who shall be
the occupant of any building 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, stating 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 employes thereof,
as aforesaid, under oath or affirmation, in such manner and form
as may be prescribed by the Commissioner 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 making the return or pay- Penalt,yforfraud
ment of the duties, as aforesaid, the assessment and collection orevasion.
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 nnpiber of cattle, calves, swine, sheep, and lambs liable
to be taxed under the provisions of this act.
RAILROADS, STEAMBOATS, FERRY-BOATS, AND BRIDGES.
SEC. 103. And be it further enacted, That every person, firm, Tax of 2a per
company, or corporation owning or possessing or having the care gross receion the
or management of any railroad, canal, steamboat, ship, barge, railroads, canals
canal boat, or other vessel, or any stage coach or other vehicle  tboats, shipscanal
engaged or employed in the business of transporting passengers boagts, vessels,
or property for hire, or in transporting the mails of the United vehicles transportStates, or any canal, the water of which is used for mining pur- ing passengers or.poses, shall be subject to and pay a -duty of two and one-half per
centum upon the gross receipts of such railroad, canal, steamboat,
ship, barge, canal boat, or other vessel, or such stage coach or
other vehicle: Provided, That the duty hereby imposed shall not uponteamersgable
be charged upon receipts for the transportation of persons or vessels plying be.'                 s                  1 a * 1 Pa n * ~~~~tween the Uniteo
property, or mails, between the United States and any foreign States and foreigu
port; and any person or persons, firms, companies, or corpora- ports.
-, copnes.o p Taxof three pe;
tions, owning, possessing, or having the care or management of centurn on ferries
any toll road, ferry, or bridge, authorized by law to receive toll ceidbridgell f.
for the transit' of passengers, beasts, carriages, teams, and freight passengers  awl
of any description, over such toll road, ferry, or bridge, shall be fre eipts.
9




98                                EXCISE TAX.
subject to and pay a duty of three per centum on the gross aiaount
Not taxable of all their receipts of every description.  But when the gross
when receipts are
less than expenses receipts of any such bridge or toll road shall not exceed the
of repairs,   amount necessarily expended to keep such bridge or road in repair,
May addthe tax no tax shall be imposed on such receipts: Provided, That all such
tothe rates of fare. persons, companies, and corporations shall have the right to add
the duty or tax imposed hereby to their rates of fare whenever
their liability thereto may commence, any limitations which may
exist by law or by agreement with any person or company which
may have paid or be liable to pay such fare to the contrary notwithstanding.
EXPRESS COMPANIES.
A'tax of three   SEC. 104. And be it further enacted, That any person, firm,
per centum upon
gross receipts of company, or corporation carrying on or doing an express business,
express business. shall be subject to and pay a duty of three per centum on the
gross amount of all the receipts of such express business.
INSURANCE COMPANIES.
Tax of 11 per   SEC. 105. And be it further enacted, That there shall be levied,
gntroums receipon th collected, and paid a duty of one and a half of one per centum
premiums by in- upon the gross receipts of premiums, or assessments for insurance
land, fire, and
marine insurance from loss or damage by fire or by the perils of the sea, made by
companie~s.   every insurance company, whether inland or marine or fire insurance company, and by every association or individual engaged
in the business of insurance against loss or damage by fire or by
To include tick- the perils of the sea; and by every person, firm, company,'or
ets and contracts corporation, who shall issue tickets or contracts of insurance against
of    insurance
against injury to injury to persons while travelling by land or water; and a like
personstravelling. duty shall be paid by the agent of any foreign insurance comForeign compa-  
nies to pay tax of pany having an office or doing business within the United States;
1 per cent.  and that in the account or return to be rendered, they. shall state
Returns to state
the amhount in- the amount insured, renewed, or continued, the gross amount of
sured, &c., ano premiums received and assessments collected, and the duties by
gross amount of
premiums and the law accruing thereon for the quarter then next preceding.
duties thereon.
PASSPORTS.
ject to a tax of $b-   SEC. 106. And be it further enacted, That for every passport
May be paid to issued from the office of the Secretary of State, there shall be
any collector.
Receipt and ap- paid the sum of five dollars; which amount may be paid to any
plication to be for- collector appointed under this act, and his receipt therefor shall
warded to Secretary of State,who be forwarded with the application for such passport to the office
is to transmit the of the Secretary of State, or any agent appointed by him, to be
receipt to the Commissioner of Inter- transmitted to the( Commissioner of Internal Revenue, there to be
nal Revenue.o  e charged to the account of such collector.  And the collectors shall
MIoneys to be
charged to collec- account for all moneys received for passports in the manner heretors.
The same sum inbefore provided, and a like amount shall be paid for every passto be paid to min- port issued by any minister or consul of the United States, who
isters and consuls, 
who aretoaccount shall account therefor to the treasury.
therefor to the
treasury.




EXCISE  TAX.                                 99
TELEGR APH COMPANIES.
SEC. 107. And- be it further enacted, That any person; firm,  Tax of five per
company, or corporation owning or possessing or having the care centum uepn the
or management of any telegraphic line- by which  telegraphic telegraph compadespatches or messages are received or transmitted, shall be sub- nies..j;ct to and pay a duty of five per centum on the gross amount of
ill receipts of such person, firm, company,4br corporation.
THEATRES, OPERAS, CIRCUSES, AND MUSEUMS.
SEC. 108. And be it further enacted, That any person, firm, or Tax of two per
corporation, or the manager or agent thereof, owning, conducting, centum upon thes of
or having the care or management of any theatre, opera, circus, theatres, circuses,
museum, or other public exhibition of dramatic or operatic repre- tions and shows.
sentations, plays, performances, 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*  Managers ofrailroads,   canals,
company, or corporation owning or possessing, or having the care steamboats, slips,
or management of any railroad, canal, steamboat, ship, barge, canal bar.,ges,   canal
boats, or other
boat, or other vessel, ot any ferry, toll-road or bridge, as enume- vessels,    ferrated and described in section one hundred and two [three] of this ri,dges toll-roads,
act; or carrying on or doing an express business; or engaged in the companies, tele-.' ~~ ~ ~  ~~~~~~~~~~ >..    -..       graphs, Theatres,
business of insurance, as herein before described; or owning or  operas, circuses,
having the care and management of any telegraph line, or owning, sthows, to make
possessing, leasing, or having the control or management of any twenty days after
circus, theatre, opera, or museum, shall within twenty days after th   to the as
the end of each and every month, make a list or return-in dupli- sistaut  assessor,
cate to the assistant assessor of the district, stating the gross &c
amount of their receipts; respectively, for the month next prece-  Retgrn to state
the gross receipts
ding, which return shall be verified by the oath or affirmation of for the month, and
such owner, possessor, manager, agent, or other proper officer, in to be verified by
the manner and form to be prescribed from  time to time by the  Form of return
(Commissioner of Internal Revenue; and shall also pay to the. col- by Commissoiner.
lector the full'amount of duties which have accrued on such   Duties to  be
paid'to collector
receipts forthe month aforesaid.  And in case of neglect or refusal of the district.
to make said lists ori return for the space of ten days after such  In case of nego
return should have been made as aforesaid, the assessor or assist- make returns for
int assessor shall proceed to estimate the amount received and the sn easo, the assistant
duties payable thereon, and shall add thereto ten per centum as assessor to estimate receipts and
thcreinbefore provided in other cases of delinquency.to make return. taxes, and add ten
for purposes of assessment; and for the purpose of making such per cent.
assessment, or of ascertaining the correctness of any such return,
the books of any such person, firm, company, or corporation shall Books of owners
or managers to be
be subject to the inspection of the assessor or assistant assessor inspectsd by ason his demand or request therefor.  And in case of neglect or re- sessor or assistant
assessor upon defusal to pay the duties, with the addition aforesaid, when the same mand.
have been ascertained, for the space of ten days after the same iWhen pamentd or reshall have become payable, the owner, possessor, or person having fised, a penalty'the management as aforesaid, shall pay       f in addition, ten per cen  of ten per ceten per cent.
tile management as aforesaid, shall pay, in addition, ten per centum imposed.




100                               EXCISE TAX.
on the amount of such duties and addition; and for any attempt
knowingly to evade the payment of such duties, the said owner,
A penalty  of possessor, or person having the care or management as aforesaid,
tl ~for anygat- shall be liable to pay a penalty of one thousand dollars for every
to evade the pay- such attempt, to be recovered as provided in this act for the rement of duties.
Lien and dis- covery of penalties.  And all provisions of this actlin relation to
traint as in other liens and collectionsay distraint, not incompatible hrewith, shall
cases,        apply to this section and the objects therein embraced.
BANKS AND BANKING.
Monthly tax of   SEC. 110. And be itfurther enacted, That there shall be levied,
of one tper enty-fourth collected, and paid a duty of one twenty-fourth of one. per centum
bpon deposits in each month upon the average amount of the deposits of money,
Mks or with any
person engaged in subject to payment by check or draft, or represented by certificates
buznking.     of deposit or otherwise, whether payable on demand or at some
Monthly duty of
one twenty-fourth future day, with any person, bank, association, company or corcf one per cent. poratiqn engaged in the business of banking; and a duty of one
upon the capital        n
of banks and per- twenty-fourth of -one per centum  each month as aforesaid, upon
sons engaged in the average amount of the capital of any bank, association, combanking.
Amount invest- pany, or corporation, or person engaged in the business of banking
edinUnitedStates beyond the amount invested in United States bonds; and a duty
bonds exempted.
bondsexempted. of one-twelfth of one per centum each month, upon the average
Monthly  duty,
of 1-12 of 1 pe amount of circulation issued by any bank, association, corporation,
cent, upon ayerage amount of company, or person, including as circulation all certified checks
circulation issued and all notes and other obligations calculated or intended to circuby any bank.
Additional late or to be used as money, but not including that in the vault of
monthly duty of the bank, and redeemed and on deposit for said bank; and an addi1-6 of 1 per cent.
upon  average tional duty of one-sixth of one per centum, each month, upon the
tlounteyofndi- per average amount of such circulation, issued as foresaid, beyond the
tion beyond 90 per
cent. of capital.  amount of ninety per centum of the capital of any such bank., asmonthly duty of sociation, corporation, company, or person, and upon any amount
1-6 of 1 per cent. of such circulation, beyond the average amount of.the circulation
upon amount of
circulationbeyond that had been issued as aforesaid by any such bank, association,
ti e average for the corporation, company, or person, for the six months preceding' the
ing Julyl1, 1864. first day of July, 1864.  And on the first Monday of August
alcltuon theofist next, and of each month thereafter, a true and accurate return
of each month to of the amount of circulation, of deposit and of capital as aforesaid
the assessor of the
itsstrict.    for the previous month shall be made and rendered in duplicate by
Return to be each of such banks, associations, corporations, conipanies, or perverilied by the
oath of the presi- sons to the assessor of the district in which any such bank, assodhet or cashier in ciation, corporation, or company may be located, or in which such
scribed  by the person may reside, with a declaration annexed thereto, and the oath
commissioner.   or affirmation of such person, or of the president or cashier of such
bank, association, corporation or company, in such form and manner
as may be prescribed by the Commissioner of Internal Revenue
that the same contains a true and faithful statement of the amount
of circulation, deposits, and capital as aforesaid, subject to duty as
aforesaid, and shall transmit the duplicate of said return to the
Duties to be Commissioner of Internal Revqnue, and within  twenty days
paid to the Cominissioner within thereafter, shall pay to the said Commissioner of Internal Revenue
20 days.      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 per-.et.          son so in default shall be subject to and pay a penalty of twa




EXCISE TAX.                               101
hundred dollars, besides the additional penalty and forfeitures in
other cases provided in this act; and the amount of circulation,  Proceedings in
deposit and capital, as aforesaid, in default of the proper return case of neglect.
shall be estimated by the assessor or assistant 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 jurisdiction.  And in the case of banks with branches, the   Banks with
duty herein provided for shall be imposed upon the circulation of branches.
each branch, severally, and the amount of capital of each branch
shallibe considered to be the amount allotted to such branch; and
so much of an act entitled "An act to- provide ways and means
for the support of the government," approved March 3, 1863, as
imposes any tax on banks, their circulation, capital, or deposits,
other than is herein provided, is hereby repealed: Provided, That  This section not
this section shall not apply  to associations which  are taxed talbatonation
under and by virtue of the act "to provide a national currency,
secured by a pledge of United States bonds, and to provide for
the circulation and redemption thereof;" nor to any savings bank Nor to certain
having no capital stock, and whose business is confined to receiv- savings banks.
ing deposits and loaning the same on interest for the benefit of
the depositors only, and which do no other' business of banking:
And provided,further, That any bank ceasing to issue notes for  Banks ceasing
circulation, and which shall deposit in the treasury of the United to issue notes for
States, in lawful money, the'amount of its outstanding circulation, be exempt from
to be redeemed at par, under such regulations as the Secretary of tax.
the Treasury may prescribe, shall be exempt from any tal upon
such circulation.
ILOTTERIES.
SEC. 111. And be it further. enacted, That every individual  Tax of 5 per
partnership, firm, and association, being proprietors, managers, or cent upon  the
rlp~~jrI   1 LCIIGjlD -   gross receipts of
agents of lotteries, shall pay a tax'of five per centum on the gross lotteries.
amount of the receipts from  the said business; and all persons  Returns to be
making such sales shall, within ten days after the first day of made monthly and
each and every month, make and render a list or return in dupli- assistant assessor
cate to the assistant assessor of the gross amount of such sales, ofith utye amount
made as aforesaid, with the amount of duty which has accrued or
should accrue thereon; which list shall have annexed thereto a  To be verified
declaration, under oath or affirmation, in such form and signed by by oath or affir,-       mation.
such officer, agent; or clerk, as may be prescribed by the C(ommis.  Form of return
sioner of Internal Revenue, that the same is true and correct, and to be prescribed
by,Commissioner.:
that the said proprietors, managers, and agents shall, on or before
the twentieth day of each and every month, as aforesaid, pay the  Payment to be
collector or deputy collector of the proper district the amount of made to collector
on or before the
the duty or tax as aforesaid.  And in default of making such lists 20th day of each
or returns, the said proprietors, managers, and agents, and all o   month.
persons making such sales, shall be subject to and pay a penalty in case of default
to make lists in
of one thousand dollars, besides the additions, penalties, and for- addition to ordifeitures in other cases provided;' and the said proprietors, man- nay penalty ofes.000
agers, and agents shall, in default of paying the-said duty or tax in case of uon-payat the time berein required, be subject to and pay a penalty of ment and imprisone thousand dollars, or be imprisoned not exceeding one year. ceeding one year.
In all cases of delinquency in making said list, return, or pay-  In case of delinmert, the assessments and collections shall be made in the man- mqent and coasess
9*




102                               EXCISE TAX.
tions to be made ner prescribed in the provisions of this act in relation to manufacseatiols 84 add 85. tures, articles, and products: Provided, That the managers of any
Colmiss i on er sanitary fair, or of any charitable, benevolent, or religious assomay grant free
pelinits to man- ciation, may apply to the collector of the district and present to
agers of certain him proof that the proceeds of any contemplated lottery, raffle, or
fairs whose proceeds are to be ap- gift enterprise will be applied to the relief of sick and wounded
plied to the relief soldiers, or to some other charitable use, and thereupon the Comof sick andwoundedsoldiersorother missioner shall grant a permit to hold such lottery, raffle, or gift
patable  pnr- 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: Pro-.
Lotteries notle- vided, further, That nothing in this section contained shall be
galized.       construed to legalize any lottery.  -
Lottery tickets   SEC. 112. And be itfurther enacted, That each lottery ticket
itho be stamped or certificate supplementary thereto shall be legibly stamped at
with  name  of Or c
vendor and date the time of sale with the name of the vendor and the date of such
of sale.
Penalty for neg- sale, under a penalty of fifty dollars, to be paid by the vendor of
l'ect of $50, each lottery ticket or certificate supplementary thereto sold without being first stamped as aforesaid.
Sales  without   SEC. 113. And be it further enacted, That in addition to all
license subject the
seller to a penalty other penalties and forfeitures now imposed by law for the evasion
of $500 additional Of license fees or other taxes upon the lottery business, any person who shall hereafter sell or dispose of any lottery ticket or
certificate supplementary thereto, or any device in the nature
thereoff without having first duly obtained a license, as hereinbefore mentioned, shall incur a penalty of five hundred dollars for
Purchasers  of eachind every such offence; and any person who shall purchase,
tickets from unlicensed   lottery obtain, or receive any lottery ticket, or any policy of numbers,
ticket   vendors tokens, certificate, wager, or device, representing or intended to
may  recover
twice the amount represent a lottery ticket or fractional part thereof, fiom any perpaid at any time son not having a license to deal in lottery tickets, as provided
within three years
with costs.    by law, may recover from  such person of wholn 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.
ADVERTISEMENTS.
Tax of 3 per   SEC. 114. And be itfurther enacted, That there shall be levied,
cent. upon adver- collected, and paid by any person or persons, firm, or company,
papers,magazines, publishing any newspaper, magazine, review, or other literary,
&c.            scientific, or news publication issued periodically, on the gross
receipts for all advertisements, or all matters for the insertion of
which in said newspaper or other publication, as aforesaid, or in
extras, supplements, sheets, or fly-leaves accompanying the same,
Owners  and pay is required or received, a duty of three per centurn; and the
r,:anagers to make person or persons, firm or company, owning, possessing, or having
returns quarterly,
giving the gross the care or management of any and every such newspaper or other
tipts,   nd (l-  publication, as aforesaid, shall make a list or return on the first
Return to be day of January, April, July, and October of each year, containing
made to the assistant assessor and the gross amount of receipts as aforesaid, and the amount of duties
in duplicate.  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
To be verified published; which list or return shall have annexed a declaration,
mation.o  or affir- under oath or affirmation, to be made according to the manner and




EXCISE TAX.                                103
form which may be from time to time prescribed by the Commis-  Form to be presioner of Internal Revenue, of the owner, possessor, or person  scribed by Corn
missioner.
having the care or management of such newspaper, magazine, review, or other publication, as aforesaid, that the same is true and Payment to be
correct; and shall also, quarterly, within ten days after the time made to collector
of making said list or return, pay to the collector or deputy col- ten days.
lector of the district the full amount of said duties. And in case Assistant assesof neglect or refusal to comply with any of the provisions con- i"' ti estcsefe dgtained in, this section, or to make and render said list or return, lect or refusal for
for the space of ten days after the time when said list or return ten days.
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  Penalty of ten
neglect or refusal to pay the' duties, as aforesaid, for the space of per cent. in case
a. fo epace of of neglect or reten days after said duties become due and payable, and have fusal to pay the
duties  for  ten
been demanded, said owner, possessor, olt person or persons having days.
the care or management of said newspapers or publications, as
aforesaid, shall pay, in addition thereto, a penalty of ten per centum on the amount due.  And in case of fraud or evasion, where-  In case of atby the revenue is attempted to be defrauded, or the duty withheld, tempt to defraud
said owners, possessors, or person or persons having the care or alty of $1,000 for
management of said newspapers or other publications, as aforesaid, each offence.
shall forfeit and pay a penalty of one thousand dollars for each
offence, or for any sum  fraudulently unaccounted for.  And all  General proviprovisions in this act in relation to returns, additions, penalties, returins, additions
forfeitures, liens, assessments, and collection, not incompatible penalties, &c., applictble to this
herewith, shall apply to this section and the objects herein em- section.
braced: Provided, That in all cases where the rate or price of When prices of
advertising is fixed by any law  of the United States, State, or advertisingy are
Territory, it shall be lawful for the company, person or persons, prietors may add
publishing said advertisements, to add the duty or tax imposed the tax thereto.
by this act to the price of said advertisements, any law to the contrary notwithstanding; and that the receipts for advertisements  Receipts to tfe
to the amount of six hundred dollars annually, by any person or amount of $600
persons, firm, or company publishing any newspaper, magazine,
review, or other literary, scientific, or news publication, issued
periodically, ~hall be exempt' from  duty: And provided furtlher,  Newspapers~
That all newspapers whose average circulation does not exceed whose  average
circulation  does
two thousand copies shall be exempted from  all taxes for adver- not exceed 2,000
tisements.                             ~bcopies   exempt
SEC. 115. And be it furthler enacted, That whenever by this  When tax is imact any license, duty, or tax of any description has been imposed posed upon a person or corporation
on any person or corporate body, or- property of any person, or having more than
one place of busiincorporated or unincorporated company, having more than one ne.ss, Commissionplace of business, it shall be lawful for the Commissioner of In- er may determine
where and to what
ternal Revenue to prescribe and determine in what district such collentor the tax
tax shall be assessed and collected, and to what officer thereof the shah be paid, also
official notices required in that behalf shall be given, and of whom  cial notices shall
payment of such tax shall be demanded: Provided, That all be               on manu
taxes on manufactures, manufacturing companies, and manufac- factures to be paid
in  the  district
*turing corporations, shall be assessed, and the tax collected in the where the manudistrict within which the place of manufacture is located, unless factory is situated,
otherwise provided.except as other.
otherwise provided.                                                  wise provided.




104                               EXCISE  TAX.
INCOME.
Income tax to   SEC. 116. And be itfur.ther enacted, That there shall be levrid,
bllye asusessend everynnu- collected; and paid annually upon the annual gains, profits, or in.,
person in the U. come of every person residing in the United States, or of any
States, and upon ctz   o
everycitizen there- citizen of the United States residing abroad, whether derived fiom
of residing abroad. any kind of property, rents, interests, dividends, salaries, or from
Enumeration of
sources of income any profession, trade, employment, or vocation, carried on in the
taableptio  re- United States or elsewhere, or from any other source whatever,
ferred tof    except as hereinafter mentioned, if such annual gains, profits, or
exempt.       income, exceed the sum of six hundred dollars, a duty of five per
Tax of 5 per centum on the excess over six hundred dollars and not exceeding
cent. over $600 and
notover$5,000.  five thousand dollars; and a duty of seven and one-half of one
Tax of 7 P- per  centumn per annum on the excess over five thousand dollars,
cent. on excess ofpe
$5, 000 and not ex- and not exceeding ten thousand dollars; and a duty of ten per
Ceeding $10.000.
eediax of 10 per centum on the excess over ten thousand dollars.  And the duty
cent. on the excess herein provided for shall be assessed, collected, and paid upon the
Tax to be levied gains, profits, or income for the year ending the thirty-first day of
espontheincomeof December next, preceding the time for levying, collecting, and
the calendar year
next preceding.  paying said duty: Provided, That income derived from interest
Income  from              bods
no~0les,   os ~a upon notes, bonds, and other securities of the United States shall
securities of the be included in estimating incomes under this section: Provided,
United States to
be included.   That only one deduction of six hundred  dollars shall be made
But one deduc- from  the aggregate incomes of all the members of any family
tion of $600 from
the income of a composed of parents and minor children, or husband and wife, exsingles family, n- cept in cases where such separate income shall be derived from
less separate income is derived the separate and individual estate, gains, or labor of the wife or
from separate estatr e or labor.    child: And provided, further, That net profits realized by sales
Profit and loss of real estate purchased within the year for which income is estion sales of real estate purchased and mated, shall be chargeable as income;  and losses on sales of real
yesola  withbeincluded etate purchased within the year, for which income is estimated,
in estimating in- shall be deducted from the income of such year.
costim atingin.    SEC.  117. And be it further enacted, That in estimating the
In estimatingincomecertain taxes annual gains, profits,' or income of any  person, all national,
assessed and paid
tobe deducted.   State, and municipal taxes, other-than the national income tax,
lawfully assessed within the year upon the property or sources of
income of any person, as aforesaid, fiom 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,
Salaries andpay- tenant, or mortgagor; also the salary or pay received for services
mentsto public of- in the civil, military, naval, or other service of the United States,
ficers in excess of
$600 to be deduct- including senators, representatives, and delegates in Congress,.
ed.           above the rate of six hundred dollars per annum; and there shall
Also,income from
certain shares and also be deducted the income derived from  dividends on shares in
fndom  iotecres o the capital stock of any bank, trust company, savings institution,
bonds of corporat
tions,when the tax insurance, railroad, canal, turnpike, canal'navigation, or slackhas been previously assessed upon water company, and the interest on any bonds or other evidences
sutch icome and of indebtedness of any such corporation or company, which shall
have been assessed and the tax paid, as hereinafter provided;
Also, rent paid also the amount paid by any person for the rent of the homestead
for homestead or used or occupied by himself or his family, and the rental value of
the rental value
thereof,   when any homestead used or occupied by any person or by his family,
used or occupied in his own right or in the right of his wife, shall not be included
either in right of
thepartyor inl thlt and assessed as part of the income of such person.  In estimating
of his wife.  the annual gains, profits, or income of any person, the interest




EXCISE TAX.                                 105
over and above the amount of interest paid upon all notes, bonds,  ixces. of interand mortgages, or other forms of indebtedness, bearing interest, est receivofleover
whether due and paid or not, if good and collectable, shall be in. paid to be taxed,if
eluded and assessed as part of the income of such person'for each whether conllecte
year; and also all income or gains derived from the purchase and or not.
Income derived
sale of stocks or other property, real or personal, and the increased from gains by purvalue of live stock, whether sold or on hand, and the amount of chase and sale of
property,'icreasd
sugar, wool, butter, cheese, pork, beef, mutton, or other meats, value of live stock
hay and grain, or other vegetable or other productions of the estate prodt agrsol sub-tu
of such person sold, not including any part thereof unsold or on ject to tax.
Excluding artihand during the year next preceding the thirty-first of December, cles on had and
shall be included and assessed as part of the income of such per- not sold duringthe
calendar   year
son for each year, and the gains and profits of all companies, aforesaid.
whtether incorporated or partnership, other than the companies  Profits of comspecified in this section, shall be included in estimating the annual rated in this secgains, profits, or income of any person entitled to the same, whether tiom subject to individed or otherwise.  In estimating deductions from income, as divided or not.
Payments  for
aforesaid, when any person rents buildings, lands, or other prop- rents,labor, and inerty, or hires labor to carry on land, or to conduct any other busi- terest upon incumness from which such income is actually derived, or pays interest perty from which
upon any actual incumbrance thereon, the amount actually   paid income is de riucted
for such rent, labor, or interest, shall be deducted; and also the  Also payments
for repairs, not
amount paid out for usual or ordinary repairs, not exceeding the exceeding the avavetage paid out for such purposes for the preceding five years, erage of last five
shall be deducted, but no deduction shall be made for any amount  No  deduction
paid out for new buildings, permanent improvements, or better- for new buildings,
ments, made to increase the value of any property or estate: Pro- provemtnts, betvided, That in cases where the salary or. other compensation paid tehepay of emto any person in the employment or service of the United States, ploy6s of the U.S.
shall not exceed the rate of six htundred dollars per annum, or than$600peryear,
shall be by fees, or uncertain or irregular in the amount or in the or who tare paid
byfees, tobe added
time during which the same shall have accrued or been earned, to other income.
such salary or other compensation shall be included in estimating lection to be prethe annual gains, profits, or income of the person to whom  the scribed by Commissioner  under
same shall have been paid, in such manner as the Commissioner of direction of SeereInternal Revenue, under the direction of the Secretary of the taryofTreasury.
Treasury, may prescribe.
SEc. 118. And be it further enacted, That it shall be the duty  Returns to be
of all persons of lawful age, and all guardians and trustees, smande byof alfl peagorwhether such trustees are so by virtue of their office as executors, and by all guardians and trustees,
administrators, or in other fiduciary capacity, to make a list or re- to the assistant asturn under oath or affirmation, in such form and manner as may sessor. of the disbe prescribed by the Commissioner of Internal Revenue, to the Form to be preassistant assessor of the district in which he resides, of the amount cribed bsiyon    the
of his or her income, or the income of such minors or persons as
may be held in trust as hafresaid, according to the requirements'Particularstobe
hereinbefore mentioned, stating the sources from which said in- stated in return.
come is derived, whether from any kind of property, or the purchase and sale of property, rents, interest, dividends, salaries, or
from any profession, trade, employment, or vocation, or otherwise.
And in case of neglect or refusal to make such return, the assessor  In case-of negor assistant assessor shall assess the amount of his or her income, lect or'refusal, asand the duty thereon, in the same manner as is provided for in assessor to make
other cases of neglect and refusal to furnish lists or returns in he  tthe assessment.
provisions of this act, where not otherwise incompatible;'and the
assistant assessor may increase the amount of the list or return, or




106                               EXCISE TAX.
Assistant assess- of any party making such return, if he shall be satisfied that the
hor may inrease same is understated: Provided, That any party, in his or her own
person if satisfied behalf, or as guardian-or trustee, as aforesaid, shall be permitted
the same is understated.   ider- to declare, under oath or affirmation, the form and manner of which;Party maymake shall be prescribed by the Commissioner of Internal Revenue,
a declaration under oath.      that he or she was not possessed of an income of six hundred dolForm to be pre- lars, liable to be assessed according to the provisions of this act,
scribed  by  the
Commissioner of or may declare that he or she has been assessed elsewhere in the
Particularsento same year for, and has paid an income duty, under authority of the
which the declara- United States, and shall thereupon be exempt from income duty
tion may relate.
When return has in said district; or, if the list or return of any party shall have
been increased,the been increased by the assistant assessor, in manner as aforesaid,
party may state
under oath  the such party may be permitted to declare, under oath or affirmation,
amountof income. the amount of annual income, or the amount held in trust, as aforesaid, liable' to be assessed, and the same, so declared, shall be reTbestatementto ceive4 by such assistant assessor as.true, and as the sum upon
bereceivedastrue. which duties are to be assessed and collected, except that the deDeducti'ns claimed must be appro- ductions claimed in such cases shall not be made or allowed until
assistanessor.   approved by the assistant assessor.  But any person feeling agRight of appeal grieved by the decision of the assistant assessor in such cases, may
to assessor.   g       
Hisdecisionfinail. appeal to the assessor of the district, and his decision thereon shall
prCommissioner to be final; and the form, time, and manner of proceedings shall be
pre~scribe rules and
regulations.   subject to rules and regulations to be prescribed by the Commissioner of Internal Revenue.
Income tax to   SEC. 119. And be itfurther enacted, That the duties on incomes
1At of May in each herein imposed shall be levied on the first day of May, and be due
year.    I.    and payable on or before the thirtieth  day of June, in each year,
Payable on or         1
before the 30th of until and including the year eighteen hundred and seventy, and
Jludiengtil end yeiar no longer; and to any sum  or sums annually due and unpaid for
1870.         thirty days after the thirtieth of June, as aforesaid, and for ten
made within 30 days after demand thereof by the collector, there shall be levied
days after 30th of in addition thereto the sum of -ten per centum  on the amount of
June, and for ten
daysafterdemand, duties unpaid, as a.penalty, except from  the estates of deceased
a penalty of l0 per and insolvent persons.  And if any person liable to pay such duty
cent. imposed, except in case of the shall neglect or refuse to pay the same, after such demand, the
estates of deceas'd amount due shall be a lien in favor of the U-nited States from  the
and insolvent persons.          time it was due until paid, with the interest, penalties, and costs
When demand
has been made, that may accrue in addition thereto, upon all the property and
the amount due a rights to property belonging to such person; and in default of the
lien in favor of the
United States from payment of said duty aforesaid, said lien miay be enforced by
tlhetime itwasdue distraint upon such property, rights to property, stocks, securities,
upon all the prop-. 
erty of the party and evidences of debt, by whomsoever holden; and for this purin default.    pose the collector, after demands duly given, as aforesaid, shall
Manner of en-                      fd,
forcing lien.  issue a warrant, in form and manner to be prescribed by the ComProceedings by
collector.     missioner of Internal Revenue, under the directions of the SecreForm ofwarranbe tary of the Treasury, and by virtue of suich warrant there may be
to be prescjibed
by Commissioner. levied on such property, rights to property, stocks, securities, and
Levy to be suffi- evidences of debt, a further sum, to be fixed and stated in such
cient to coverfees,
costs, and expenses warrant, over and above the said annual duty, interest, and penalof levy.      ty for non-payment, sufficient for the fees, costs, and expenses of
Collector's certi- such levy.  And in all cases of sale, as aforesaid, the certificate
fieate to vest title 
in the purchaser. of such sale by the collector. shall vest 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 asso




EXCISE TAX.                               107
ciation, to record the same on the books or records, in the same
manner as if transferred or assigned by the person or party holding the same, to issue new certificates of stock therefor in lieu of
any original'or prior certificates, which shall be void whether
cancelled or not.  And said certificates of sale of the collector,
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  Duty of 5 per
and collected a duty of five per centum  on all dividends in scrip  ent. bank diidtern
or money thereafter declared due, and whenever the same shall be companies,savings
payable, to stockholders, policy-holders, or depositors, as part of insurance compathe eirnings, income, or gains of any bank, trust company, savings nies.
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 Territories, whether specially incorporated or existing under general laws, and on all undistributed   satme duty on
sums, or sums made or added during the year to their surplus or plus or cor inget
contingent funds; and said banks, trust companies, savings insti- funds.
tutions, afid insurance companies shall pay the said duty, and are
hereby authorized to deduct and withhold from all payments made  Duty to be withon account of any dividends or sums of money that may be due ments on-accolnt
and payable as aforesaid, the said duty of five per centum. And of such dividends.
a list or return shall be made and rendered to the assessor or as-  Return to be
made to assessor
sistant assessor in duplicate, and one.:  said lists or returns shall and duty paidsto
be transmitted, and the duty paid to tlCommissioner of Internal Commiss'nerwithin 30 days after
Revenue within thirty days after the time when any dividends or dividend is payasums of money become due or payable as aforesaid;.and said list ble.
or return shall contain a true and faithful account of the amount
of duties as aforesaid; and there shall be annexed thereto a decla-  Return to be ve
rifled by oath o~
ration of the president, cashier, or treasurer of the bank, trust president, cashier,
company, savings institution, or insurance company, under oath or or treasurer.
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 the duties as aforesaid.  And for any default  Penalty for default in rendering
in the making or rendering of such list or return, with such decla- return.
ration annexed, the bank, trust company, savings institution, or
insurance company, making such default, shall forfeit as a penalty
the sum of one thousand dollars; and in case of any default in In case of de*.                      *           r as n * fault, assessment
making or rendering said list or return, or of any default in the and collection to
payment of the duty as required, or any part thereof, the assess- be in accordance
m   t and collection of the duty and penalty shall be in accordance visionsl. 
wih' the general provisions of law in other cases of neglect and
refusal: Provided, That the duty upon the dividends of life in-  Dividends of life
surance companies shalla not; be deemed due or to be collected until  eisncde ucmP -
such dividends shall-be payable by such companies, nor shall the payable.   4
portion of premiums returned by mutual life insurance companies turned by mutual
to their policy holders be considered as dividends or profits 4nder life infsurance omthis act.                                                           dends.
SEC. 121. And be it further enacted, That any bank legally  Bank neglecting
authorized to issue notes as circulation which shall neglect or omit to madk dividend
to make dividends or additions to its surplus or contingent fund plus as. often as
as often as once in six months, shall make a list or return in du- to maker eturn on
plicate, under oath or affirmation of the president or cashier, to the 1st of January and
assessor or assistant assessor of the district in which it is located,st of Ju




108                              EXCISE TAX.
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 next
Duty of 5 per preceding said first days of January and July; and shall present
cent. to be paid to o
the collector.    one of said lists or returns and pay to the collector of the,district
a duty of five per centum on such profits; and in case of default
to make such list or return and payment within the thirty days
as aforesaid, shall be subject to the provisions of the foregoing
Duty paid on section of this act: Provided, That when any dividend is made
surplus or contin- which includes any part of the surplus or contingent fund of any
gent fund to be
deducted  from bank, trust company, savings institution, insurance or railroad
duty on future dividend.       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.
Duty of 5 per   SEC. 122. And be it further enacted, That any railroad, canal,
cent. on dividends turnpike, canal navigation, or slackwater company indebted for
ndl intfrest oa  any money for which bonds or other evidence of indebtedness have
canal, turnpike, been issued, payable in one or more years after date, upon which
canal navigation, interest is stipulated to be paid, or coupons representing the intercompanies.    est, or any such company that may have declared any dividend
in scrip, or money dye or payable to its stockholders, as part of
the earnings, profits, income, or gains of such company, and all
profits of such company carried to the account of any fund, or
used for construction, shall be subject to and pay a duty of five
per centum on the amount of all such interest, or coupons, diviCompanies  to dends, or profits, whenevehe same shall be payable; and said
withhold dutyfrom companies are hereby aut!ized to deduct and withhold from all
all payments.    payments, on account of any interest, or coupons and dividends
due and payable as aforesaid, the duty of five per centum; and
the payment of the amount of said duty so deducted from the interest, Qr coupons, or dividends, and certified by the president or
treasurer of said company, shall discharge said company from that
clairge companies amount of the dividend, or interest, or coupon, on the bonds or
froml that amount other evidences of their indebtedness so held by any person or
of indebtedness.
party whatever, except where said companies may have contracted
Return to be otherwise.  And a list or return shall be made and rendered to
made to assessor the assessor or assistant assessor in duplicate,.and one of said
lad duty paid to lists or returns shall be transmitted and the duty paid to the ComnCommiss loner      -                           within         days at  the time
within 30 days.  missioner 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
Return to be there shall be annexed thereto a declaration of the presidentor
verified by oath of treasurer of the company, under oath or affirmation,. in form and
president or treaspredeno trea  manner as may be prescribed by the Commissioner of Internal
Revenue, that the same contains a true and faithful account of
Penalty for de- said duty. And for any default in making or rendering such
fault in making list or return, with the declaration annexed, or of the payment of
return.       the (uty as afdresaid, the company making such default shall
Incaseof default forfeit as a penalty the sum of one thousand dollars; and in case
in making return, of any default in making or rendering said list or return, or of the
duty, assessment, payment. of the duty, or any part thereof, as aforesaid, the assessand conect'n, to be ment and collection of the duty and penalty shall be made accorderal provisions.  ing to the provisions of law in other cases of neglect or refusal.
Duty of 5 per   SEC. 123. And be it further enacted, That there shall be levied,
cent. on salariesta collected, and paid on all salaries of officers, or payments for ser
excess of #600.




EXCISE TAX.                              109
vices to persons in the civil, military, naval, or other employment
or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rat% 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  Diibursing ofacers to withhold
of all paymasters, and all disbursing officers, under the gov- amount and transernment of the United States, or in the employ thereof, when mit to Commismaking any payments to officers and persons as aforesaid, or upononer
settling and adjusting the accounts of such officers and persons,
to deduct and withhold the aforesaid duty of five per centurn, and
shall, at the same time, make a certificate stating the name of the
officer or person from  whom  such deduction was made, and the.amount thereof, which shall be transmitted'to the office of the
Commissioner of Internal Revenue, and entered as part of the
internal duties; and the pay-roll, receipts, or account of officers
or persons paying such duty, as aforesaid, shall be made to exhibit
the fact of such payment.  And it shall be the duty of the several  Auditors of the
Treas'y to require
Auditors of the Treasury Department, when auditing the acGounts evidence that duof any paymaster or disbursing officer, or when settling or adjust- ties have been
ing the accounts of any such officer, to require evidence that the
duties or taxes mentioned in this section hive been deducted and
paid over to the Commissioner of Internal Revenue: Provided,  Paymentt of
prize money to be
That payments of prize money shall be regarded as income from regarded as salasalaries, and the duty thereon shall be adjusted and collected in ries.
like manner.
LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY.
SEC. 124. And be it further enacted, That any person or per-  Administrators,
sons having in charge or trust, as administrators, executors, or trustees to pay tax
trustees, any legacies or distributive shares arising from personal ot legacies aud ristributive shares,
property, where the whole amount of such personal property, as where the whole
aforesaid, shall exceed the sum of one thousand dollars in actual,ouo.t exceeds
value, passing, after the passage of this act, friom any person possessed of such property, either by will or by the intestate 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 corporate, in trust or otherwise, shall
be, and hereby are, made subject to a duty or tax, to be paid to
the United States, as follows, that is to say:
First. Where the. person or persons. entitled ob any beneficial ineal issuestor,
interest in-such property shall be the lineal issue or lineal ancestor, brother or sister,
brother or sibter, to the person- who died possessed of such pro- 1 per cent.
perty, 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  Descendant of
interest in such property shall be a descendant of a brother or 2 per cent.
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 of fatherornmother
interest in such property shall be a brother or sister of the father or descendant of
or mother, or a descendant of a brother or sister of the father or same, 4 per cent.
10




110                               EXCISE TAX.
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.
Brother or sister   Fourth. Where the person or persons entitled to any beneficial
of grandfather or interest in such property shall be a brother or sister of the granddescendant   of father or grandmother, or a descendant of the brother or sister of
same, 5 per cent. 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.
Other degree of   Fifth. Where the person or persons entitled to any beneficial
consanguinity, or interest in such property shall be in any other degree of collateral
stranger in blood,
6 per cent.   consanguinity than is hereinbefore stated, or shall be a stranger
in blood to the person who died possessed, as aforesaid, or shall
be a body politic or corporate, at the rate of six dollars for each
and every hundred dollars of the clear value of such interest:
Husband or wife, Provided,- That all legacies or property passing by will, or by
exempt.       the -laws of any State or Territory, to husband or wife of the
person who died possessed, as aforesaid, shall be exempt from tax
or duty.
Tax a lien upon   SEC. 125. And be it further enacted, That the tax or duty
the property for
2o years.     aforesaid shall be a liqn 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
Exeeutor,- &c., the.United States; and every executor, administrator, or trustee,
to pay the tax be- before payment and distributon to the legatees or any parties enfBre the payment        y n   n   itiuti
of any legacy.   titled to beneficial interest therein, shall pay to the collector 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
Return  to be or distributive share, and shall also make and render to the assesmade to the asses- sor or assistant assessor of thie said district a schedule, list, or
sor or assistant.
statement, in duplicate, of the amount of such legacy or distributive share, together with the amount of duty which has accrued or
Return to be shall accrue thereon, verified by his oath or affirmation, to be
under oath,   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 beiteficial 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 dupliReceipt of the cate, which shall be prepared as hereinafter provided. * Such receipt
colletoe to be suf- or receipts, duly signed and delivered by such collector or deputy
ficient evidence to
entitle executor to collector, shall be sufficient evidence to entitle such executor, adcredit in the settle.
ment of his ac- ministrator, or trustee, to be credited and allowed such payment by
count.        every tribunal which,: by the laws of any, State or Territory, is, or
may be, empowered to decide upon and settle the accounts of exeProceedings in cutors and administrators. And in case such executor, adminiscase ofneglect. trator, or trustee, shall refuse or neglect to pay the aforesaid
duty or tax to the collector or deputy collector, as aforesaid,
within the time hereinbefore provided, or shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule, list, or statement of such legacies, property,




EXCISE TAX.               11 
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 personal estate, or give
-the inames 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 not administration upon such property or personal estate
shall have been granted or allowed under existing laws, the
assistant assessor shall'make: out such lists and valuation as in  Assistant assessor to make list
other cases of neglect or refusal, and shall assess the duty thereon; and assesstthe duty
and the collector shall commence appropriate proceedings before  Collectorto comnany court of the United States, in the name of the United States, meneprceproceeings
against such person or persons as may have the actual or con- court.
structive custody or possession of such property oir personal estate,  Property to be
or any part thereof, and shall subject such property or personal
estate, or any portion of the same, to be sold upon the judgment
or decree of such court, and from the proceeds of such sale the  Disposition  of
amount of such tax or duty, together with all costs and expenses proceeds.
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  Deed of  the
proper officer to
deeds, or any proper conveyance of such property or personal vest title in the
estate, or any portion thereof; so sold under such judgment or de- purchaser.
cree, executed by the officer lawfully charged with carrying the
same into effect, shall vest in the purchaser thereof all the title of
the delinquent to the property or personal estate sold under and
by virtue of such judgment or decree, and shall release every
other portion of such property or personal estate from the lien or
charge thereon created by this act. And every person or persons Penalty for rewho shall have in his possession, charge, or* custody, any record, fusing to exhibit
file, or paper containing or supposed to contain any information
concerning such property or personal estate, as aforesaid, passing
from any person who may die, as aforesaid, shall exhibit the same
at the request of the 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 [anyJ such records, files, or 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,. Recital in such
In all legal controversies where such deed or title shall be the aced to be prirof
subject of judicial investigation the recital in said deed shall be its truth.
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.
SEC. 126. And be itfurther enacted, That for the purposes of  "Real estate"
this act the term " real estate" shall include all lands, tenements, defined
and hereditaments, corporeal and incorporeal; that the term "I sue-    "succession"
defined.
cession" shall denote the devolution of title to any real estate;  "Person"  deand that the term " person" shall be held to include persons, body ineda.
corporate, company, or association.




1 1 2.EXCISE TAX.
What shall be   SEC. 127. And be it further enacted, That every past or future
deemed a succes- disposition of real estate by will, deed, or laws of descent, by
reason whereof any perso[n] shall become beneficially entitled, in
possession or expectancy, 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 the person entitled by reason &f any
"Sueqcessor" such disposition, a " succession;" and the term "' successor" shall
oand, "predeces-. denote the person so entitled; and the term. "predecessor shall
*  denote the grantor, testator, ancestor, or other person from whom
the interest of the successor has been or shall be derived.
Increase of ben-   SEC. 128. And be itfurther enacted, That where any real estate
efit accruing upon
the extiuction of shall, at or after the passing of this act, be subject to any charge,
any  estate  by estate, or interest, determinable by the death of any person, or at
death to be deemed a succession.  any period ascertainable 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,
tsuccession jointly     afterthe passing of this act, shall take any succession jointly,
tion to their re- they shall pay the duty chargeable thereon by this act in proporspective interests.y
Beneficial inter- tion to their respective interests in the succession; and any beneuts accruing by eficial interest in such succession, accruing. to any of them  by
survivorship to be
deemed anew suc- survivorship, shall be deemed to be a new succession, derived from
~cesion.      the predecessor from whom the joint title shall have been derived.
Disposition.of   SEC. 130. And be itffurther enacted, That where any disposireal estate with
reservationofben- tion of real estate shall be accompanied by the reservation or
f it feor toabeny tderm assurance of, or contract for, any benefit to the grantor, or any
ed to confer a sue- other person, for any term of life, or for any period ascertainable
of the determina- only by reference to death, such disposition shall be deemed to
tion of such bene- 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.
Wherebeneficial   SEC. 131. And be itffurther enacted, That where any disposiownership is re-                       pro                    p e,
served by secret tion of real estate shall purport to take effect presently, or under
trust, &c., for any such circumstances as not to confer succession, but, by the effect
term of life, such
disposition to be or in consequence of any engagement, secret trust, or arrangedeoemed a suce8- ment 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 ascertainable 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.
Conveyance,   SEC. 132. And be itfurther enacted, That if any person shall,
without valuable          gw
and adequate con- by deed of gift or other assurance of title, made without valuable
sideration to be and adequate consideration, and purporting to vest the estate either
deemed to confer a.
succession.   immediately or in 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.
Duties on sue-   SEC. 133. And be itfurther enacted, That there shall be levied
oesdiona      and paid to the United States in respect of every such succession




,EXCISE TAX.                               113
as aforesaid, according to the value thereof, the following duties,
that is to say:
Where the successor shall be the lineal issue or lineal ancestor  Lineal issue, or
of the predecessor, a duty at the rate of one dollar per centum.per cenaton.     1
upon such value.:
Where the successor shall be a brother or sister, or a descendant - Brother orsister,
of a brother or sister of the predecessor, a duty at the rate of two sor descerd't of the en
dollars per centurn upon such value.                                 s    p
Where the successor shall be a brother or sister of the father  Brother or sister
or mother, or a descendant of a brother or sister of the father or mother, orfdescendmother of the predecessor, a duty at the rate of four dollars per ant of the same,
centumrn upon such value.                                            4 per cent.
Where the successor shall be a brother or sister of the grand-  Brother or sister
father or grandmother, or a descendent of the brother or sister of of the grandfather
or grandmother, or
the grandfather or grandmother of the predecessor, a duty at the descendant of thl
rate of five dollars per centum upon such value.                     same, 5 per cent.
Where the successor shall be in any other degree of collateral  Any other deconsanguinity to the predecessor than is hereinbefore described, or gree of consan:a
g puinity, or strangshall be a stranger in blood to him, a duty at the rate of six dol- er in blood, 6 per
lars per centum upon such value.                                     cent.
SEC. 134. And be it further enacted, That where the interest  When successor
o- any successor in any real estate shall, before he shall have be- dies before becomcome entitled thereto in possession, have passed by reason of death session, but o-ne
to any other successor or successors, then one duty only shall be duty ibhall ie Plety
paid in respect of such interest, and shall be due from  the sue- to be atthehigest
cessor who shall first become entitled thereto in possession; bit upon either sucsuch duty shall be at the highest rate which, if every such sue- cession.
cessor 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  Where succession
passing of this act, any succession shall, before the successor ih aseucnate before
shall have become entitled thereto in possession, have becomne comes entitled in
vested, by alienation, or by any title not conferring a new suc- be paid at the same
cession, in any other person, then the duty payable in respect rateandtime.
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   Where title is
shall be accelerated by the surrender or extinction of any prior render odprior ininterests, then the duty thereon shall be payable at the time of read t, duty to be
such surrender or extension [extinction] of prior title.             surrender.
SEC. 136. And be it further enacted, That where real estate  Real estate subshall become subject to a trust for any charitable or public ject to charitable
trust under such
purposes, under any past.or future disposition, which, if made disposit'naswosuld
in favor of an: individual, would confer on him  a succssion, to pnfea y a duty at
there shallW be payable in respect of such real estate upon its the highest rate.
becoming subject to such trusts, a. duty at the rate of six per
centum  upon the amount or principal value of such rqal estate.
SEC. 137. And be itfurther enacted, That the duty imposed by Duty payable
this act shall be paid at the time when the successor, or any  henIthe ueeieor
tibecomes entitled
person in his right or on his behalf, shall become entitled in inpossession.
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 respect of the increased value accruing
10*




114                              EXCISE TAX.
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.
Interest of suc-  SEC. 138. And be it further enacted, That the interest of any
toesarseor infr moneys successor in moneys to arise from the sale of real estate under
to arise from sale       in
of realestateunder any trust for the sale thereof shall be deemed to be a succestrust, to be deemed
~tesuutces aid sion chargeable with duty under this act, and the said duty
Duty to bepaid shall be paid by the trustee, executor, or other person having
by the trustee or
executor.     control of the funds.
Interest of suc-  SEC. 139. And be it further enacted, That the interest, of any
cessor in personal
property  under successor in personal property, subject to any trust for the
trust to be con- investment thereof in the purchase of real estate to which the
chargeable as l successor would be absolutely entitled, shall be chargeable
succession,   with duty under this act as a succession, and the tax shall be
Duty to be paid
bytrustee or exec- payable by the trustee, executor, or other person having conutor.      trol of the funds.
Contingent in-   SEC. 140. And be it further enacted, That in estimating the
cumbrance not to
be estimated in value of a succession no allowance shalll be made in respect of
valuing a succes- any contingent incumbrance thereon; but in the event of such
Where such in- incumbrance taking effect as an actual burden on the interest
cumbrance takes of the successor, he shall be entitled to a return of a proporeffect as an actual
burden, a propor- tionate amount of the duty so paid by him  in respect of the
tionate amount of
the duty to be re- amount or value of the incumbrance when taking effect.
paid.            SEC. 141. And be it further enacted, That in estimating the
No allowance to
be made for any value of a succession no allowance shall be made in respect of
contingency  by any contingency upon the happening of which the real estate
which the estate                 u
may pass to ano- rlay pass to some other person; but in the event of the same
ther person.  so passing, the successor shall be entitled to a return of so
If the estate thus 8 0
passes, the proper much of the duty paid by him as will reduce the same to the
paid.mot to be re amount which would have been payable by him  if such duty
had been assessed in respect of the actual duration or extent
If the property of his interest: Provided, That if the estate of the successor
is applied to the
payment of the shall be defeated, in whole or in part, by its application to the
prqdeces'r's debts, payment of the debts of the predecessor, the executor, adminthe executor to re-.
paythedutiesfrom istrator, or trustee so applying it -shall pay out of the proceeds
the proceeds.e   of the, sale thereof the amount so refunded: And provided,
If the estate is                              s
defeated by any also, That if the estate of the successor shall be defeated, in
person claiming ti- whole or in part, by any person claiming title from and under
tie unde*the predecessor, such per- the predecessor, such person shall be chargeable: with the
son to be chargeable with the duties amount of duty so refunded, and such amounts shall be colrefunded.     lected in the manner herein provided for the collection of duties.
Where a succes-  SEC. 142. And be it firther enacted, That where a successor
or has note obtain- shall not have obtained the whole ofrhis succession at the time
ed the whole of his
succession  when of the duty becoming payable, he shall be chargeable only with
duty becomes payllbe duty on the value thereof from  time to time obtained by him;
charged on the va- and whenever any duty shall have been paid on account of any
succession, and it shall afterwards be proved, to the satisfacSecretary of the tion of the Secretary of the Treasury, that such duty, not
Treasury may re- being due from the person paying the same, was paid by misfund duties in certain cases.   take, 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.




EXCISE TAX.                           115
SEC. 143. And be it further enacted, That where, in the opin- Com'sioner may
ion of the Commissioner of Internal Revenue, any succession iomroud duties
shall be of such a nature, or so disposed or circumstanced,
that the value thereof shall not be fairly ascertainable under
ally of the preceding directions, or where, from the complication of circumstances affecting the value of a succession, or
affecting the assessment or recovery of the duty thereon, the
Commissioner shall think it expedient to exercise this present
authority, it shall be lawful 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.
SEC. 144. And be it further enacted, That it shall be lawful  oasieonder may
for the Commissioner, in his discretion, upon application made certain cases.
by any person who shall be entitled to a succession in expectancy, to commute the duty presumptively 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 discharges
to the successor accordingly.
SEc. 145. And be it further enacted, That the duty imposed  Dnt yo be alien
by this act shall be a first charge on the interest of the successor, and of all persons claiming in his right, in all the real
estate in respect whereof such duty shall be assessed for five
years, unless sooner paid.
SEC. 146. And be it further enacted, That the Commissioner  Com'siolier may
shall, at the request of any successor, or any person claiming traus to beparate
in his right, cause to be made so many separate assessments ratelyassessed..of the duty payable in respect 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.
SEC. 147. And be it further enacted, That any person liable  Return to be
to pay duty in'respect to any succession, shall give notice to madssilant assess-r
the assessor or assistant assessor of  his liability to such duty, sor.
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 of the 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 enabling the assessor or assistant
assessor fully and correctly to ascertain the duties due; and
the assessor or assistant assessor, if satisfied with such account 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 assistanit




116                            IEXCISE TAX.
Assistant asses- assessor, if dissatisfied with such account, or if no account and
sor, if dissatisfiay estimate shall be delivered to him, to assess the duty on the
with return, may
assess upon such best information he can obtain, subject to appeal as hereinafter.
information as he provided; and if the duty so assessed shall exceed the duty
assessible 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 apIn such case he peal shall be taken against such assessment, then it shall be
may assess expen- in the discretion of the assessor, having regard to the, merits
ses of making as-                            X
sesmeof maing as-t.   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 payment of such expenses shall be
in the discretion of the Commissioner of Internal Revenue.
Penalty for neg-  SEC. 148. And be it further enacted, That if any person relect to make re- quired to give any such notice or deliver such account, as
turn or to pay duties.        aforesaid, shall wilfully 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
centumr upon' the amount of duty so unpaid, at the same time
and in the same manner as the duty to be collected.
Appeal may be  SEC. 149. And be it further enacted, That it shall be lawful
taken to the asses- for any party, liable to pay duty in resplect of his succession,
who shall be dissatisfied 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 assessment, who shall
decide on such appeal, and give notice thereof to such party,
or to the Commi- who, if still dissatisfied, may, within twenty days after notice
sioner.      as aforesaid, appeal from such decision to the Commissioner of
Internal Revenue, and furnish a statement of the grounds of
such appeal to the Commissioner, whose decision upon the case,
as presented by the statements of the assessor.or assistant
assessor and such party, shall be final.
By whom duties  SEC. 150. And be it further enacted, That the duties levied
o becollected   and assessed upon successions -by this act shall be collected
by the same officers, in the same manner, and by the same processes as are or may be prescribed 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
Provisionsofthis shall continue in force until the first day of August, eighteen
act to take effet hundred and sixty-four, and on, and after the first: day of
August 1, 1864, in
seference to stamp August, eighteen hundred and sixty-four, there shall - be- levied,
duties.      collected, and paid, for and in respect of the several instruments, matters, and things mentioned and described in the
Schedule B.   schedule (marked B) hereunto annexed, or for or in respect of
the vel[l]um, parchment, or paper upon which such instruments,




EXCISE TAX.                           117
matters, or things, or any of them, shall be written or printed,.
by any person or persons, or party who shall make, sign, or
issue the same, or for whose use or benefit the same shall be
made, signed, or issued, the several duties or sums of money.
set down in figures against the same, respectively, or others
wise specified or set forth in the said schedule.
SEC. 152. And be it further enacted, That it shall not be law- Instrument not
ful to record any instrument, document, or paper required by to be recorded unlaw to be stamped, unless a stamp or stamps of the proper less properly
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.
SEC. 153. And be itfurther enacted, That no instrument, doc- No instrument
ument, writing, or paper of any description, required by law to be invalid for
want of particular
to be stamped, shall be deemed or'held invalid and of no effect stamp, ifestampsof
for the want of the particular kind or description of stamp prfper amountare
designated for and denoting the duty charged on any such
instrument, document, writing, or paper, provided a legal
stamp, or stamps, denoting a duty of equal amount, shall have
been.duly affixed and used thereon: Provided, That the provisions of this section shall not apply to any stamp appropri- sectrisiosnfthps
ated:o; denote the duty charged on proprietary articles, or ply to proprietary
articl s enumerated in Schedule C.                          stamps.
SEC. 154. And be it further enacted, That all official instru-  Official instru
ments, documents, and papers, issued or used by the officers merits issued or
used by U. S. offiof the United States government, shall be,'and hereby are, cersexempts.
exempt from duty.
SEC. 155. And be itfurther enacted, That if any person shall  Penalty  for
forge or counterfeit, or cause or procure to be forged or coun- forging, ourmisusingterterfeited, any stamp or die, or any part of any stamp or die, stamps or dies.
which shall have been provided, made, or used in pursuance of
this act, or shall forge, counterfeit, or resemble, or cause or
procure to be forged, counterfeited, or resembled, the impression, or any part of the impression, of any such stamp or die,
as aforesaid, upon any vellum, parchment, or paper, or shall
stamp or mark, or cause or procure to be stamped or marked,
any vellum, parchment, or paper, with any such forged or counterfeited stamp or die, or part of any stamp or die, as aforesaid, with intent to defraud the United States of any of the
duties hereby imposed, or any part thereof; or if any person
shall utter, or sell, or expose to sale, any vellum, parchment, or
paper, article, or thing, having thereupon the impression of
any such counterfeited stamp or die, or any part of any stamp
or die, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same
respectively to be forged, counterfeited, or resembled; or if any
person shall knowingly use any stamp or die which shall have
been so provided, made, or used, as aforesaid, with intent to
defraud the United States; or if any person shall fraudulently
cut, tear, or remove, or cause or procure to be cut, torn, or
removed, the impression of any stamp or die which shall have
been provided, made, or used in pursuance of this act, from
any vellum, parchment, or paper, or any instrument or writing
charged or chargeable with any of the duties hereby imposed;
or if any person shall wilfully remove or cause to be removed




118                           EXCISE TAX.
from any stamped envelope the cancelling or defacing marks
thereon, with intent to use the same or caiise the use of the
same the second time, or shall knowingly or wilfully sell or
Buy such washed or restored stamps, or offer the same for sale,
or give or expose the same to any person for 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
offending, and every person knowingly and wilfully aiding,
abetting, or assisting in committing any such offence as aforesaid, shall be deemed guilty of felony, and shall, on conviction
thereof, forfeit the said counterfeit stamps and the articles
upon which they are placed, and be punished by fine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the
discretion of the court.
Mode of can-  SEC. 156. And be it ftrther enacted, That in any and  all
celing6 adhesive cases where an adhesive stamp shall be used for denoting any
duty iriposed by this-act, except as hereinafter provided, the
person using or affixmng the same shall write thereupon the initials of his name and the date upon which the same shall be
attached or used, so that the same may not again be used.
Penalty'for fail- And if any person shall fraudulently make use of an adhesive
ure to cancel.   stamp to denote any duty imposed by this act without#o effectually cancelling and obliterting such stamp, except as
before mentioned, he, she, or they shall forfeit the sum of fifty
dollars: Providec, That any proprietor or proprietors of piopriProprietors of etary articles, or articles subject to stamp duty under Schedule
articles in schedule
Cmayfurnishpri- C of this act, shall have the privilege of furnishing, without
vate dies,  -expense to the United States, in suitable form, to be approved
by the Commissioner of Internal Revenue, his or their own
dies or designs for stamps to be used thereon, to be made
under the direction and to be retained in the possession of the
Commissioner of Internal Revenue for his or their separate use,
which shall not be duplicated to aniy other person. That in
Mode of can- all cases where such stamp is used, instead:of his or their
ceaning  private
stamps.      writing the date thereon, the said stamp shall be so affixed on
the box, bottle, or package, that in opening the same, or using
the contents thereof, the said stamp shall be effectually destroyed; and in default thereof, shall be liable to the same penalty imposed for neglect to affix said stamp as hereinbefore
Penaltyforforg- prescribed in this act. Any person who shall fraudulently obig or counivaterfeit tain or use any of the aforesaid stamps or designs therefor,
and any person forging, or counterfeiting, or causing or procuring the forging or counterfeiting any representation, likeness, similitude, or colorable imitation 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 similar goods, wares, merchandise, mailufactures, preparations, or
articles, or those designed ftr 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, upQn conviction thereof, shall be subject to all the penalties, fines, and forfeitures prescribed in the
preceding section of this act.




EXCISE TAX.                           119
SEC. 157. And be itfurther enacted, That the Commissioner Commissioner
of Internal Revenue be, and he is hereby, authorized to pre- may  prescribe
scribe such method for the cancellation of stamps, as substitute cancellation.
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 per- Penalty for issusons who shall make, sign, or issue, or who shall cause to be ing  instruments
made, signed, or issued, any instrument, document, or paper of stamps.
any kind ar description 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 money, without the
same being duly stamped, or having thereupon an adhesive
stamp for denoting the duty chargeable thereon, with intent to
evade the provisions of this act, shall, for every sucl offence,
forfeit the sum of two hundred dollars, and such instrument, Unstamped indocument, or paper, bill, draft, order, or note shall be deemed stralidntstobeiuinvalid and of no effect: Provided, That the title of a purchaser  Deeds of land.
of land 4ldeed duly stamped, siTall not be defeated or effected
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.
SEC. 159. And be itfurther enacted, That the acceptor or Billsofexclange
acceptors of any bill of exchange or order for the payment of drayable   inad the
any sum of money drawn, or purporting to be drawn, in any United States, to
be stamped before
foreign country, but payable in the United States, shall, before payment.
paying or accepting the same, place thereupon a stamp, indicating the duty upon the same, as the law requires for inland
bills of exchange, or promissory notes, and no bill of exchange
shall be paid or negotiated without such stamp; and if any
person shall 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.
SEC. 160. And be it further enacted, That no stamp duty shall to bounPaers relting
be required on powers of attorney or any other paper relating exempt.
to applications 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 injury to persons while  I n sur a n e 
travelling; nor on certificates or [of] the measurement or weight against  injury
of animals, wood, coal, or other articles; nor on deposit notes  Certificates of
to mutual insurance companies for insurance upon which poli- measurement and
cies subject to stamp duties have been or are to be issued; nor Mutual insu..
on any certificate of the record of a deed or other instrument ancedepositnotes
in writing, or of the acknowledgment or proof thereof by attest- rertificates  of
ing witnesses; nor to any indorsement of a negotiable instru-  Acknowledgement or on any warrant of attorney, accompanying a bond or mentsofdeeds,&c.
Bond, mortgage,
note, when such bond or note shall have affixed thereto the &c.,butonestamp.
stamp or stamps denoting the duty required; and whenever
any bond or note shall be secured by a mortgage, but one
stamp shall be 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 themn




120                          EXCISE TAX.
Commissioner  SEC. 161. And be it further enacted, That the Commissioner
authorized to sell of Internal Revenue be, and is hereby, authorized to sell to
stamps and allow     al Revenue
a commission of 5 and supply collectors, deputy collectors, postmasters, stationers, or any other persons, at his discretion, with adhesive
stamps, or stamped paper, vellum, or parchment, as herein provid6d for, in amounts of not less than fifty dollars, upon the'
payment, at the time of delivery, of the amount of duties said
stamps, stainped paper, vellum, or parchment, so sold or sup-plied, represent, and may allow, upon the aggregate amount
of such stamps, as aforesaid, the sum  of not exceeding five
per centum as commission to the collectors, postmasters, stationers, or other purchasers; but the cost of any  papelr,
vellum, or parchment shall be paid by the purchaser of
such stamped paper, vellum, or parchment, as aforesaid:
Commission on Provided, That any proprietor or proprietors of articles
private stamps. named in Schedule C, who shall furnish his or their own
die or design for stamps, to be used especially for his or
their own propietary articles, shall be allowed the following
commission, namely: 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.
Cormiss'ioner The Commissioner of Internal Revenue may from tip' to time
may foake allow- make regulations, upon proper evidence of the facts, fpr the
ance for stamps              2
spoiled, &c.    allowance of such of the stamps issued under the provisions
of this act as may have been spoiled, destroyed, or rendered
useless or unfit for the purpose intended, or for which the
owner may have no use, or which through mistake may have
been improperly or unnecessarily used, or where the rates or
duties represented thereby have been paid in error, or remitted;
and such allowance shall be made either by giving other
stamps in lieu of the stamps so allowed for, or by repaying
the amount or value, after deducting therefrom, in case of repayment, the sum of five per centum to the owner thereof; but
no allowance shall be made in any case until the stamrps 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
Manufacturers so returned: Provided, That the Commissioner of Internal Revof matches may be
supplied on credit. eniue may, from time to time, furnish, supply, and deliver to any
manufacturer of friction or other matches, cigar lights, or wax
tapers, a suitable quantity of adhesive or 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 therefor to the Treasurer of the United States, within the
time prescribed for such payment. And upon all-bonds or other
securities taken by said Commissioner, 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 dis-.tricts where any of the persons giving said bonds or other
securities, reside or may be found, in any appropriate form of
action.
collectors  to  SEC. 162. And beeit further enacted, That it shall be lawful
stamp instruments
exempt from duty for any person to present to the collector of the district, subor subject to cer- ject to the rules and regulation of the Commissioner of Intertanal Revenue, any duty.                                issued or used,
nal Revenue, any instrument not previously issued or used,




EXCISE TAX.                          121
and require his opinion whether or not the same 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 i of the opinion that such instrument is
not chargeable with a y stamp duty, or is chargeable only with
the duty by him designated, he is hereby required to impress
thereon a particular stamp, to be pro ided for that purpose,
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, instru-  Instruments
ment, document, writing, or paper, required by law  to be hiteoforeampssued
stambped, which has been heretofore signed or issued without to be nsed or re- *  1  2...     1   n   *   *                 corded'until stamips
being duly stamped, or with a deficient stamp, nor any copy are affrixed.
thereof, shall be recorded or admitted or used as 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 record any such deed, instrument,
document, writing, or paper as evidence, his agent or attorney,
is authorized in the presence ctthe court, register, or recorder,
respectively, to affix the stamp or stamps thereon required:
Provided, That no instrument, document, or paper made, Stamps may be
signed, or issued prior to the passage of this act without being affixed to instr-y
duly stamped, or having thereon an adhesive stamp or stamps, issued.
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: And provided, further, That  Instrumentsexeany power of attorney, conveyance, or document of any kinld, tsed dabtrheoaitob
made or purporting to be made in any foreign country to be States to be propused in the United States, shall pay the same duty as is re- the party usiug the
quired by law on similar instruments or documents when made same.
or issued in the United States; and the party to whom the same
is issued, or by whom it is to be used, *all, 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  Schedule C.
of this act relating to dies, stamps, adhesive stamps, and stamp
duties shall extend-to and include (except where manifestly
impracticable) all the articles or objects enumerated in
schedule marked C, subject to stamp duties, and- apply to the
provisions in relation thereto.
SEC. 165. And be it further enacted, That if any person, firm,  Penalty for selling   articles   in
company, or corporation shall make, prepare, and sell, or remove Schedule C withfor. consumption or sale, drugs, medicines, preparations, cornm- outproper stam:s.
positions, articles, or things, including perfumery, cosmetics,
lucifer or friction matches, cigar lights, or wax tapers, photo11




122                          EXCISE TAX.
graphs, ambrotypesi daguerreotypes, or other sun pictures of any
description, and playing cards, upon which a duty is imposed by
law, as enumerated and mentioned in Schedule C, without affixinDg thereto an adhesive stamp, or label denoting the duty before mentioned, he or they shall incur a penalty of ten dollars
Not to apply to for every omission to affix such stamp: 4rovided, That nothing
medicines  laid in this act contained shall apply to any uncompounded medicidown in the phar.  1    
macopoeias or di. nal drug or chemical, nor to any medicine compounded accordpensatories.    ing to the United States or other national pharmacopoeia, nor
of which the full and proper formula is published in either of
the dispensatories, formularies, or text-books in common use
among physicians and apothecaries, including homceopathic
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 pharmacopceias, 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
moving  stamps   maker  ~"", of the
fromi articles inor  aker of any of the articles for sale mentioned in Schedule C,
Schedule C.    after the same 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 originally contained, in such wrapper or cover, with such stamp
wheni first used, with the intent to evade the stamp duties,
shall for every such article, respectively, in respect of which
any such offenee shall be committed, be subject to a penalty of
fifty dollars, to be recovered together with the costs thereupon
accruing; and every such article or commodity as aforesaid
shall also be forfeited
Forfeiture  of  SEC. 167. And be it further enacted, That on and after the
articles upon at- passage of this act every maker or manufacturer of any of the
tempt to evadte the
duty.        articles or or commodities mentioned in Schedule C, as aforesaid,
who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon
shall have been fully paid, by affixing thereon the proper stamp,
as provided by-law, Ir who shall hide, or conceal, or cause to
be hidden or concealed, or who shall remove or convey away,
or deposit, or cause to be removed or conveyed away from or
deposited in any place, any such article or commodity, to evade
the duty chargeable thereoin, or any part thereof, shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity.
Articlesin Sche- SEC. 168. And be it further enacted, That all medicines, prepdula C, intended arations, compositions, perfumery, cosmetics, lucifer or friction:iay be imanufac- matches, and cigar lights, or wax tapers, cordials, and other
warehousnde d liquors manufactured wholly or in part of doinestic snirts, intended for exportation, as provided fobr by law, in order to be
manufactured and sold or removed, without being charged with
duty and without having a stamp affixed thereto, shall, under




EXCISE TAX.                          123
such rules and regulations as the Secretary of the Treasuyy
may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in treasury
regulations as bonded warehouses, class two: Provided,;That such
manufacturer shall first give satisfactory bonds to the collector
of internal revenue for the faithful observance of all the 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 in such warehouses, may be removed for exportation, under the direction of * Mayberemoved
the proper officer having charge thereof, who shall be designated
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  ny of them, having such
bonded warehouse, as aforesaid, shall be at liberty, under such
rules and regulations as the Secretary of the Treasury may
prescribe, to convey therein any materials to 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, putting up, and export of the said manufactured
articles; and every article so used shall be exempt from the pay-  Articles used in
ment of stamp and excise duty by such manufacturer. Articles exemptfrom duty.
and materials so to be used may be transferred from any bonded
warehouse in which the same may be, under such regulations as
the Secretary of the Treasury may prescribe, into any bonded
warehouse in which such manufacture may be conducted, and may
be used in such manufacture, and, when so used, shall be exempt
firom 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 th.
the United States may, under such rules as the Secretary of Maybe removed
the Treasury may prescribe, and under. the direction of the from Ships or bonrtd
ed warehouse into
proper officer, be removed in original packages from on ship- warehouse where
board,    ~  the same are to be
board, or from the bonded warehouse in which the same may used.
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 inr such manufacture.  No article so removed, nor any  Officerincharge
article manufactured ini said bonded warehouse, shall be taken of warehouse to
therefrom  except for exportation, under the direction of the upon removal.
proper officer hlaving charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or otherwise, the
quantity, the date of importation, and 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  Expenses to be
under these regulations shall be under the supervision of an borne by the manofficer of the customs, and at the expense of the manufacturer.
SEC. 169.'And be it farther enacted, That any person who  Persons offelring
shall offer for sale any of the articles named in Schedule C, forh sae artiles in
Schedule ( to be
whether the articles so offered are imported, or are of foreign adeeed the man
or domestic manufacture, shall be deemed the manufacturer:ifacturers.
thereof, and subject to all the duties, liabilities, and penalties




124                             EXCISE TAX.
imposed by law in regard to the sale of domestic articles without the iuse of the proper stamp or stamps denoting the duty
paid thereon: Provided, That when any such imported articles
shall be sold in the original and unbroken package in which
th6 bottles or other inclosures 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.
Commissioner   SEC. 170. And be it further enacted, That in any collection
may    furnish district where, in the judgment of'the Commissioner of Internal
oficerstamps to certain Revenue, the facilities for the procurement and distribution of
stamped vellum, parchment, or paper, and adhesive stamps,
are or shall be insufficient, the Commissioner, as aforesaid, is
authorized to furnish, supply, and deliver to the collector and
to the assessor of any such district, and to any assistant
treasurer of the United States, or designated depository thereof,
or any postmaster, a suitable quantity or amount of stamped
vellum, parchment or paper, and adhesive stamps, without
prepayment therefor, and shall allow the highest rate of commissions allowed by law to any other parties purchasing the
same, and may in advance require of any such collector, assessor,
oMay  require assistant treasurer of the United States, or postmaster, a bond,
with sufficient sureties, 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. And it shall be the duty of such collector to supply
his deputies with,. or sell to other parties within his district
who may make application therefor, 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 regulations, not inconsistent herewith, for the security of
the United States and the better accommodation of the public,
in relation to the matters hereinbefore mentioned, as he may
judge necessary and expedient. And the 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.
STAMP DUTIES.
Duty.
Agreement.   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..............   ---  --—......................... $ 05
Provided, That if more than one appraisement, agreement, or contract shall be writteA upon one sheet or piece of paper, five cents
fox each and every additional appraisement, agreement, or contract.
Bank check.   BANK CHECIr, draft, or order for the payment of any sum of money
whatsoever, 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




EXCISE  TAX.                                   125
Duty.
BILL OF EXCHANGE, (inland,) draft, or order for the payment of any            Billof exchange,
sum of money, not exceeding one hundred dollars, otherwise than         (inland.)
at sight or on demand, or any promissory note, (except bank
notes issued for circulation, and checks made and intended to be
forthwith presented, and yhich 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..-....... —-----------------
And for every additional hundred dollars, or fractional part thereof in
excess of one hundred dollars, five cents -      -..................... —-   5
BILL OF EXCHANGE, (foreign,) oriletter of credit, drawn in but pay-           Billof exchange,
able out of the United States, if drawn singly, or otherwise than       (foreign.)
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 equivalent thereof, in any foreign currency in which such
bills may be expressed, 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
excess of one hundred dollars, two cents.-.....                    2
BILL OF LADING or receilt, (other than charter-pay,) for any goods,           Bill of lading.
merchandise, 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          Bill of sale of
be conveyed to or vested in any other person or persons when the.       hip.
consideration shall not exceed five hundred dollars, fifty cents.    50
Exceeding five hundred and not exceeding one thousand dollars, one
dollar —--------------------------             ----------------  1 00
Exceeding one thousand dollars for every additional amount of five
hundred dollars, or fractional part thereof, fifty cents  -50
BOND.-For indemnifying any person for the payment of any sum of               Bond.
money, where the money ultimately recoverable thereupon is one
thousand dollars or less, fifty cents -.. —-. —----------------    50:Where the money ultimately recoverable thereupon exceeds one thousand dollars, for every additional one thousand dollars or fractional
part thereof in excess of one thousand dollars, fifty cents --       50
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 connexion with mortgage deeds, and not
otherwise charged in this schedule, twenty-five cents -----------    25
CERTIFICATE of stock in any incorporated company, twenty-five cents      25   Certificate.
CERTIFICATE of profits, or any certificate or memorandum showing an
interest in the property or accumulations of any incorporated coinpany, if for a sum not less than teni dollars and not exceeding fifty
dollars, ten cents ----------------------------------------          10
Exceeding fifty dollars and not exceeding one thousand dollars, twentyfive  cents.................................................  25
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
certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents —......    25
CERTIFICATE of deposit of any sum  of money in any bank or trust
company, or with any banker or person acting as such —
If for a sum not exceeding one hundred dollars, two cents.... —.....     2
For a sum exceeding one hundred dollars, five cents.. —. —-      5
Certificate of any other description than those specified, five cents....  5
CHARTER-PARTY.-Contract or agreement for the charter of any ship              Charter-party.
Or vessel, or steamer, or any letter, memorandum, or other writing
between the captain, master, or owner, or person acting as agent
of any ship or vessel, or steamer, and any other person' or persons
for or relating to the charter of such ship or vessel, or steamer, or
any renewal qr transfer thereof, if the registered tonnage of sutch
ship or vessel, or steamer, does not exceed one hundred and fifty
tons, one dollar.........1 00
11



1206                               EXCISE TAX.
Duty.
Exceeding one hundred and fifty tons, and not exceeding three hundred tons, three dollars............... -........................ 3 00
Exceeding three hundred tons, and not exceeding six hundred tons,
five dollars...- ----   ---      -................................... 5 00
Exceeding six hundred tons, ten dollars -—'   ---— 10 00
Brokers  con- CONTRACT.-Broker's note, or memorandum of sale of any goods or
tract.             merchandise, stocks, bonds, exchange, notes of hand, real estate,
or property of any kind or description issued by brokers or persons acting as such, for each note or memorandum of sale, ten cents     10
Conveyance.   CONVEYANCE.-Deed, instrument, or writing, whereby any lands,
tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, ck 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. - - -- -                       50
When the consideration exceeds five hundred dollars, and does not exceed one thousand dollars, one dollar.......          I  00
And for every additional five hundred dollars, or fractional part thereof,
in excess of one thousand dollars, fifty cents...... — ----...   50
Entryofgood& ENTRY of any goods, wares, or merchan'lise 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. -.                                      50
Exceeding five hundred dollars in value, one do:ar-              1 00
ENTRY for the withdrawal of any goods or merchandise from bonded
warehouse, fifty cents               — 50
Gaugersreturns. Gaugers' returns, if for a quantity not exceeding five hundred gallons
gross, ten cents.-........-..................-......... 10
Exceeding five hundred gallons gross, twenty-five cents... —-.    25
insurance.    INSURANCE, (LIFE.)-Policy of insurance, or other instrument, by
whatever 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, twentyfive cents --------------------—. —---------—.               25
Exceeding one thousand dollars and not exceeding five thousand dollars, fifty cents. —..-....-........- -.............. 50
Exceeding five thousand dollars, one dollar. —... ------ 1 —-  I 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 propbrty
of any description, whether against perils by the sea or by fire, or
other peril of any kind, made by any insurance company, or its
agents, or by any other company or person, 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. —..............................    50
Lease.       LEASE, agreement, memorandum, or contract for the hire, use, or rent
of any land, tenement, or portion thereof, where the rent or rental
value is tLree hundred dollars per annum or less, fifty cents....   50
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..   50
Manifest.    MANIFEST for custom-house entry or clearance of the cargo of any ship,
vessel, or steamer for a foreign portIf. the registered tonnage of such ship, vessel, or steamer does not
exceed three hundred tons, one dollar -..-.. —---  -------—.   1 00
Exceeding three hundred tons, and not exceeding six hundred tons,
three dollars ------- --------—.. —---------------          3 00
Exceeding six hundred tons, five dollars.......................... 5 00
Measurers' re- MEASURERS' returns, if for a quantity not exceeding one thousand
turns             bushels, ten cents........................................ -.  10
Exceeding one thousand bushels, twenty-five cents..............-.   25
Mortgage.    MORTGAGE of lands, estate, or property, real or personal, heritable
or movable whatsoever,where the same shall be made as a security
for the payment of any definite and certain sum of money lent at
the time or previously due and owing or forborne to be paid, being
payable; also any conveyance of any lands, estate, or property
whatsoever, in trust, to be sold or otherwise converted into




EXCISE  TAX.                                     127
Duty,
money, which shall be intended only as security, and shall be
redeemable before the sale or other disposal thereof, either hy
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 hundred
dollars, fifty cents....                                               50
Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar. —.      -—.. —-----------------------------. 00
And for every additional five hundred dollars, or fractional part thereof, in excess of one thousand dollars, fifty cents.-..... —    50
Provided, That upon each and every assignment or transfer ofi
mortgage, lease, or policy of insurance, or the renewal or cottinuance of any agreement, 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               Passage ticket.
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...... —-----—..           I 00
POWER OF ATTORNEY for the sale or transfer of any stock, bonds,                  Power or at
or scrip, or for the collection of any dividends or interest thereon,     torney.
twenty-five cents....-.....................................'25
POWER OF ATTORNEY OFl PROXY for voting at any election for
officers of any incorporated company or society, except religious,
charitable, or literary societies, or public cemeteries, ten cents...    10
POWER OF ATTORNEY to receive or collect rent, twenty-five cents..  25
POWER OF ATTORNEY to sell and convey real estate, or to rent or
lease the same, one. dollar.-.................................   1 00
POWER OF ATTORNEY for any other purpose, fifty cents...........    50
PROBATE. OF WILL, or, letters of administration: WThere the estate               Probate of will
and effects for or in respect of which such probate or letters
of administration applied for shall be sworn or declared not to
exceed the value of two thousand dollars, one dollar....- -.. 1 00
Exceeding two thousand dollars, for every additional thousand dol-' lars, or fractional part thereof, in excess of two thousand dollars,'
fifty cents................... ----.................    50
PROTEST.-Upon the protest of every note, bill of exchange, accept-               Protest.
ance, 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                 Receipts.
of any 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 delivery of any property, two cents.. —- ------      2
Warehouse receipt for property, goods, wares, or merchandise, not                Warehouse  reotherwise provided for, in any public or private warehouse, when'          ceipts.
the property or goods so deposited or stored shall not exceed in
value five hundred dollars, ten cents ----.. -... —----   —...      10
Exceedivrg 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 warehouse or yard, twenty-five cents...................    25
Weighers' returns, if for a weight not exceeding five thousand pounds,           Weighers'  re.
ten cents ---—........-... -------—......... —--  --..... 10 turns.
Exceeding five thousand pounds, twenty-five cents...............          25
LEGAL DOCUMENTS:                                                                 Legal    docu.
Writ, or other original process by which any suit is commenced in any          ments.
court of record, either of law or equity, fifty cents..............   50
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 ju:dgment, or cognovit, for one hundred dollars or over, (except in those cases where the tax for the writ of a
commencent of suit has been paid,) fifty cents..................    50




128                                 ECMISE TAX.
Duty
Writs or other process on appeals from justices' courts or other courts
of inferior jurisdiction to a court of record, fifty cents... -....  50
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 returnable 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 ajustice of the piece
[peace] in the same State, or issued in any criminal or other suits
commenced by the United State's or any State, shall be subject to
thepayment 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
Affidavits ex-    ports in British North America.
erumpt.        Affidavits in suits or legal proceedings shall be exempt from'stamp duty.
SCHEDULE C.
MEDICINES OR PREPARATIONS.
Medicines   or For and upon every packet, box, bottle, pot, phial, or other enclosure,
preparations.       containing any pills, powders, tinctures, troches, lozenges, sirups,
cordials, bitters, 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 occult secret or art for
the making or pkparing 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, orother 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
contents, shall exceed the retail price or value of twenty-five cents,
and not exceed the retail price or value of fifty cents, two cents.. 2
Where such packet, box, bottle, pot, phial, or other enclosure, with its
contents, shall exceed the retail price or value of fifty cents, and
shall not exceed the retail price or value of seventy-five cents, three
cents.                                                             3
Where such packet, box, bottle, pot, phial, or other enclosure, with its
contents, shall exceed the retail price or value of seventy-five cents,
and shall not exceed the retail price or value of one dollar, four
cents......... ----------------—.                                4
Where such packet, box, bottle, pot, phial, or other enclosure, with its
contents, shall exceed the retail price or value of. one dollar, for
each and every fifty cents or fractional part thereof over and above
the one dollar, as before mentioned, an additional two cents.....  2
PERFUMERY, COSMETICS, PHOTOGRAPHS, MATCHES, AND CARDS.
Perfumery andl For and.upon every packet, box, bottle, pot, phial, or other enclosure,
~osmetics.          containing. 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, lknown, or distinguished, used or applied, or
to be used or applied as perfumes or applications to the hair, mouth,
or skin, made, prepared, and sold or removed for consumption and
sale in the United States, where such packet, box, bottle, pot,
phial, or other enclosure, with its contents, shall not exceed, at the
retail price or value, the sum of twenty-five cents, one cent -.... I




EXCISE  TAX.                                   129
Duty.
Where such packet, box, bottle, pot, phial, or other enclosure, with its
contents, shall exceed the retail price or value of twenty-five cents,
and 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
contents, shall exceed the retail price or value of fifty cents, and
shall not exceed the retail price or value of seventy-five centsi
three cents. —-----------------—........ 3
Where such packet, box, bottle, pot, phial,'otber enclosure, with its
contents, shall exceed the retail price or value of seventy-five cents,
and shall not exceed the retail price or value of one dollar, four
cents ------------..... —-----—... —---- --          4
Where such packet, box, bottle, pot, phial, or other enclosure, with its
contents, shall exceed the retail price or value of one dollar, for
each and every fifty cents or fractional part thereof over and above
the one dollar, as before mentioned, an additional two cents          2
FRICTION MATCHES, or lucifer matches, or other articles made in part         Frictionmatches.
of wood, and used for like purposes, in parcels or packages containing one hundred matches or less, for each parcel 6r 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,
tw o   cents.-... -- -—................................. —.  2
And for every additional one hundred matches or fractional part thereof,
one cent ----------------- -—. —---------- -—.. --- --—.     1
For all cigar lights and wax tapers, double the rates herein imposed          Cigar lights and
upon friction or lucifer matches: Provided, That the stamp duties       wax tapers.
herein provided 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 September, 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, ambrotypes, daguerreotypes, or any. sun pictures, ex-            Photographs,&c.
cept 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
suim of fifty cents, three cents -                                    3
Exceeding the retail price of fifty cents, and not exceeding one dollar,
five cents -—.. —---  ----- ------------- ---------  ----            5
Exceeding the retail price of one dollar, for every additional dollar or
fractional part thereof, five cents. —......... --------.... —-   5
PLAYING CARDS.-For and upon every pack of whatever number,                    Playing cards.
when the retail price per pack does not exceed eighteen. cents, two
cents. ----------------        --------------.........        2
Exceeding the retail price of eighteen cents, and not exceeding twentyfive cents per pack, four cents - --...............................  4
Exceeding the retail price of twenty-five, and not exceeding fifty cents
per pack, ten cents...........................................    10
Exceeding the retail price of fifty cents, and not exceeding one dollar
per pack, fifteen cents                                              15
Exceeding the retail price of one dollar, for every additional fifty cents,
or fractional part thereof, in excess of one dollar, five cents...-.. 5
ALLOWANCE AND DRAWBACK.
SEC. 171. And be ist further enacted, That from  and after the   Drawback  on
date on which this act takes effect there shall be an allowance or mafported. s exdrawback 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 benzole, distilled spirits, manufactured  tobacco, snuff, and  cigars of all descriptions, equal in
amount to the duty or tax paid thereon, and no more, when exported, the evidence that any such duty or tax has been paid to
be furnished to the satisfaction of the Commissioner of Ilnternal




130                            EXCISE TAX.
Revenue by such person or persons as shall claim  the allowance
or drawback, and the amount to be ascertained under such regulations as shall, from time to time, be prescribed by the Commissioner of Internal Revenue, under the'direction of the Secretary
Method of pay. 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, oat of any moneyvlrising from internal duties not otherNoallowance to wise appropriated: Provrded, That no allowance or drawback
be less than $10. shall be made or had- for any amount claimed or due less than ten
dollars, anything in this act to the contrary notwithstanding:
Certificates of And provided, further, That any certificate of drawback for
drawback receivable for duties.  goods exported, issued in pursuance of the provisions of law,
may, under such regulations as may be prescribed by the Secretary of the Treasury, be received by the collector or his deputy
Secretary may in payment of duties under this act. And the Secretary of the
make regulations. Treasury may make such regulations with regard to the form of
said certificates and the issuing'thereof as, in his judgment, may
Additionaldraw- be necessary: And provided, further, That in computing  the
back on cotton
goods.       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 Secretary of the Treasury.
Penalty  for  SEC. 172. And be it further enacted, That if any person or
fraudulent claim
for drawback.   persons shall fraudulently claim or seek to obtain an allowance or
drawback on goods, wares,' or merchandise, on which no internal
duty shall have been paid, or shall fraudulently claim any greater
allowance or drawback than the duty actually paid, as aforesaid,
such person or persons shall forfeit triple the amount wrongfully
or fraudulently claimed or sought to be obtained, or the sum of
five hundred dollars, at the election of the Secretary of the
Treasury, to be recovered as in other cases of forfeiture provided
for.in the general provisions of this act.
Repealof former  SEC. 173. And be it further enacted, That the following acts
of Congress are hereby repealed; to wit: The act of July first,
eighteen hundred and sixty-two, entitled "An act to provide internal revenue to support the government and to pay interest on the
public debt," except the one hundred 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 qualification of said officers. Also, the act of July sixteenth, eighteen
hundred and sixty-two, entitled "An act to impose an additional
duty on sugars produced in the United States." Also, the act of
December twenty-fifth, eighteen hundred and sixty-two, entitled
"An act to amend an act entitled'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-three,
entitled, An act to amend an act entitled' An act to provide internal revenue to support the government and to pay interest on the




EXCISE TAX.                            131
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 twentyfifth sections of the act of July fourteenth, eighteen hundred and
sixty-two, entitled "An act increasing temporarily the duties on
imports, and for other purposes."  Also, the second section of the
act of March third, eighteen hundred and sixty-three, entitled
"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 internal revenue. And, also, the act of March
seventh, eighteen hundred and sixty-four, entitled "An act to
increase the internal revenue, and for other purposes," together
with all acts and parts of acts inconsistent herewith: Provided, Provisions t reThat all the provisions of said acts shall be in force for levying motin force for
and collecting all taxes, duties and licenses properly assessed already accrued,
or 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 punishment of crimes of which any party shall be or has
been found guilty: And provided further, That no office created  Officee not to be
by the said acts and continued by this act shall be vacated by  of this act,
reason of any provisions herein contained, but the officers heretofore appointed shall continue to hold the said offices without reappointment: And provided further, That whenever the duty Former duties to
imposed by any existing law shall cease in consequence of any  eontinue until cor.
limitation therein contained before the respective provisions of ionsof this acttake
this act shall take effect, the same duty shall be, and is hereby, effect.
continued until such provisions of this act shall take effect; and
where 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 shall take effect: And
providedfurther, That all manufactures and productions on which  Articles manua duty was imposed by either of the acts repealed by this act, factured before the
which shall be in the possession of the manufacturer or producer,
or of his agent or agents, on the day when this act takes effect,
the duty imposed by any such former act not having been paid,
shall be held and deemed to have been manufactured or produced after such 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 manufacture  or production, on the day when this  act takes effect:
And provided further, That no direct tax whatsoever shall be  Nofuartherdirect
assessed or collected under this or any other act of Congress tao to be collected
heretofore passed, until Congress shall enact another law requir- Congress.
ing such assessment and collection to be made; but this shall not Proceedings to
be construed to repeal or postpone the assessment or collection of contiu  fr th




13 2                            E-XCISE TAX.
first tax imposed the first direct tax levied, or which should be levied, under the
by act of August
5, J861.      act entitled "An act to provide increased revenue from imports to
pay interest on the public debt, and for other purposes," approved
August fifth, eighteen hundred and sixty-one, nor in any way to
affect the legality of said tax 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.
Commissioner   SEC. 174. And he itfurther enacted, That the said Commismay make neces-.
sary regulations. sioner of 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 itfurtlier enacted, That the one hundred and
act of July 1, 1862
to remain in full nineteenth section of an act entitled "An act to provide internal
force.        revenue to support the government and to pay interest on the
public debt," approved July first, eigllteen hundred and sixtytwo, shall remain in full force.
Secretary of the   SEC. 176. And be itfrurtler enacted, That when any tax or
tblresury may etions duty is imposed by law, and the mode or time of assessment or
for certain cases. collection is not therein provided, the same shall be established
by regulation of the Secretary of the Treasury.
Collector  to   SEC. 177. And be it fArther enacted, That every collector to
ton.k bales of cot- whom any duty upon cotton shall be paid shall mark the bales or
other packages upon which the duty shall have been paid, in such
manner as may clearly indicate the payment thereof, and shall
give to the owner, or other person having charge of such cotton,
Tograntpermits a permit for the removal of the same, stating therein the amount
for removal,    and payment of [-the] duty, the time and place of payment, the
weight and marks upon the bales and packages, so that the same
Cotton arriving may be fully identified.  Whenever any cotton, the product of the
froy districts to be United States, shall arrive at any port of the United States from
immediately  as- any State in insurrection against the government, the assessor or
sessed.
assistant assessor shall immediately assess the taxes due thereon,
and shall, without delay, return the same to the collector or deputy
collector of said district, 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 collector within ten days after demand, the collector or
deputy collector, as aforesaid, shall institute proceedings for the
recovery of the tax, as hereinbefore provided, which said tax shall
Tax to be a lien. be a lien upon said cotton from  the time when said assessment
Cotton sold on shall be made: Provided, That all cotton sold by or on account
account of the of the government of the United States shall be free and exempt
United States ex-   govern
empt.        from duty at the time of and after the sale thereof, and 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 -ale or
lr.nmoval thereof.




EXCISE TAX.                              133
SEc. 178. And be it further enacted, That consuls of foreign  consuls exempt
countries in the United States, who are not citizens thereof, shall fromtaincome tin
be, and hereby are, exempt from any income tax imposed by this
act which may be derived from their official emoluments, or from
property in such countries: Provided, That the governments
which such consuls may represent shall extend similar exemption
to consuls of the United States.
SEC. 179. And be it fJrther enacted, That, where it is not  Collectors  to
otherwise provided for in this act, it shall be the duty of the col- prosecuteforfines,
lectors, in their respective districts, and they are hereby authorized, feitures.
to prosecute for the 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 provided for, one moiety shall be to the use of the
person who, if a collector or deputy collector, shall first inform of
the cause, matter, or thing whereby any such fine, penalty, or forfeiture shall have been incurred, and the other moiety to the use of
the United States.  And the several circuit 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  Debtscontracted
and required to pay any tax upon any article, goods, wares, mer- through the sale of
chandise, or manufactures, as herein provided, shall sell, or cause to evade tax, to be
or allow the same to be sold, before the tax to which such article, void.
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 security given therefor, unless the same shall have been bona fide transferred to the
-hands of an innocent holder, shall be entirely Void, and the collection 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.
SEC. 181. And be itfurt/her enacted, That four hundred thou-  Appropriatior.
sand dollars, or so much thereof as may be necessary for the payment of the 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 Treasury.
And it shall be the duty of the collectors of internal revenue, as  Collectors to act
the Secretary may direct, to act as disbursing agents to pay the as   disbursing
aforesaid expenses, without increased compensation therefor, who agents.
shall give good and sufficient bonds for the faithful performance
of their duties as such disbursing agents for such sum and in such
12




134                            EXCISE TAX.
form as shall be prescribed by the First Comptroller of the Treasury, subject to the approval of the Secretary of the Treasury:
Provided, That the aforesaid appropriation shall continue in force
to the thirtieth day of June, eighteen hundred 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 tlhe public service.
The woin State  SEC. 182. And be it further enacted, That wherever the word
tories and District State is used in this act, it shall be construed to include the Terof Columbia.   ritories and the District of Columbia, where such construction is
necessary to carry out the provisions of this act,
Approved June 30, 1864.
[PUBLIC RESOLUTION NO. 59.]
JOINT RESOLUTION imposing a special income duty.
Joint Resolu-  Be it resolved by the Senate and House cf Representatives oj
tion.        the United States of America in Congress assembled, That, in
addition to the income duty already imposed by law, there shall
Special income be levied, assessed, and collected on the first day of October,
duty of 5 per eent. eighteen hundred and sixty-four, a special income duty upon the
collected October gains, profits, or income for the year ending the thirty-first day of
-, 1864.     December next preceding the time herein named, by levying, assessing, and collecting said duty of all persons residing within
the United States, or of citizens of theUnited States residing abroad,
at the rate of five per centum on all sums exceeding six hundred
dollars, and the same shall be levied, assessed, estimated, and collected, except as to the rates, according to the provisions of existing laws for the collection of an income duty, annually, where not
Secretary of inapplicable hereto; and the Secretary of the Treasury is hereby
TredatSomakeruthles authorized to make such rules and regulations as to time and mode,
&c.          or other matters, to enforce the collection of the special income
duty herein provided for, as may be necessary: Provided, That
in estimating the annual gains, profits, or income, as aforesaid, for
No deductions the foregoing special income duty, no deductions shall be made
for dividends, in- for dividends or interest received from any association, corporation,
terest, &c.
or company, nor shall any deduction be, made for any salary or
pay received.
Approved July 4, 1864.




REGULATIONS
FOR
THE COLLECTION OF DIRECT TAXES.
Regulations for the collection of direct taxes in insurrectionary
districts, under the act entitled "An act for the collection of
direct taxes in insurrectionary districts within the United States,
and for other purposes," approved June 7, 1862.
In order that there may be uniformity, as nearly as practicable, Reason forregu.
in the proceedings of the commissioners, under the act of Congress lations.
entitled "An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes,"
the following regulations are adopted, and will be observed by the
commissioners until enlarged, modified, or annulled:
I.
Each of the commissioners appointed under the act of Congress Bond to be iven
entitled "An act for the collection of direct taxes in insurrection- and approved by
ary districts, and for other purposes," approved June 7, 1862, t1he Secretary of
will give a bond to the United States in the sum of fifty thousand
dollars, with two or more sureties, conditioned in conformity with
the requirements noted below; to be approved by the Secretary
of the Treasury, and to be in form following:
KNOW ALL MEN BY THESE PRESENTS, That we,                    Form of bond.
as principals, and                                  as
sureties, are held and firmly bound unto the UNITED STATES OF
AMERICA in the full and just sum of fifty thousand dollars, money
of the United States; to which payment, well and truly to be
made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents.
Sealed with our seals, and dated this        day of
in the year of our Lord one thousand eight hundred and sixtyThie condition of this obligation is such, That whereas the
President of the United States hath appointed
tax commissioner for the, under an act entitled
"An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes," approved
June 7, 1862: Now, therefore, if the said
shall faithfully perform, execute, and discharge, and shall continue
faithfully to perform, execute, and discharge all the duties of
such tax commissioner, and shall well, truly, and promptly account
for and pay over all moneys and other property which shall come
to his hands as such commissioner, according to law, then the above
obligation shall be void and of no effect; otherwise it shall abide
and remain in full force and virtue.
Sealed and delivered in presence of



~136                         DIRECT TAXES.
Particulars to be   The following  instructions must be particularly observed
and complied with, viz:
1st. The christian names must be written in the body of the
bond in full, and so signed to the bond.
2d. A seal of wax or wafer to be affixed to each signature.
3d. Each signature must be made in the presence of two persons, who must sign their names as witnesses.
4th. Each surety must make and sign an affidavit of the amount
he is worth after paying his just debts.
5th. A district judge or attorney of the United States, or a clerk
of a court of record, under the seal and designation of the court,
county, and State, must certify that the sureties are sufficient to
pay the penalty of the bond.
6th. The affidavits of the sureties must be taken and signed
before an officer authorized to administer oaths generally. The
officer must certify that he admistered the oaths. If the magistrate is not a judge of the United States court, his authority to
administer oaths must be certified by the clerk of a court of record
having official knowledge of that fact.
7th. Bond to be dated.
8th. There must be two or more sureties to the bond.
Oath ofcommis-  I,, having been appointed tax
sioners.     commissioner for the,under an
act entitled "An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes,"
do solemnly                 that I have never voluntarily borne
arms against the United States since I have been a citizen thereof;
that I have voluntarily given no aid, counsel, or encouragement
to persons engaged in armed hostility thereto; that I have neither
sought, nor accepted, nor attempted to exercise the functions of
any office whatever, under any authority, or pretended authority,
in hostility to the United States; that I have not yielded a voluntary support to any pretended government, authority, power, or
constitution, within the United States, hostile or inimical thereto.
And I do further             that, to the best of my knowledge
and ability, I will support and defend the Constitution of the
United States against all enemies, foreign and domestic; and that
I will bear true faith and allegiance to the same; that I take this
obligation freely, without any mental reservation or purpose of
evasion; and that I will faithfully discharge the duties of the
office on which I am about to enter. So help me God.
and subscribed this              day of
A. D. 186. Witness my hand and seal.
[SEAL.]
Certificate ofof-  I,, do certify
ficial character of that, who administered the
person who administers oath.  above, was, at the time of doing so, duly authorized to
administer the same; and that full faith and credit are due to his
official attestation.
In testimony whereof, I have hereunto set my hand and affixed
the seal of      this    day of, A. D. 186




REGULATIONS.                               137
II.
It will be necessary, in the first place, to obtain, if possible, the  Valuation  of
aggregate valuation of all the lots or parcels of land subject to ed according to
taxation within the State or district designated in the President's State assessment.
proclamation of the 1st day of July, A. D. 1862, according to the
last State assessment made previous to the 1st day of January,
A. D. 1861. When this State assessment cannot be obtained, nor
an authentic copy thereof, recourse may be had to other sources
of information.  1. Recourse may be had to official documents of  Means to be
adopted when such
such State or district wherein such valuation or assessment is stated assessment cannot
or referred to. 2. To the census of the United States for the year be obtained.
1860, (Preliminary Report, appendix, table No. 35, pp. 194, 195.)
3. To any official document or report made or published by the authority of the respective States or of the United States. 4. To
an actual assessment by the commissioners, or by agents or assessors to be specially designated by them for that purpose from time to
time, as occasion may require. When such assessment or valuation shall be made by such agents or assessors, or by the commissioners, on view, or upon evidence taken, it is to be made according to the value of such lands on or about the period prescribed
by the State law for their assessment next previous to the 1st day
of January, A. D. 1861.
After the aggregate valuation of all the lands subject to taxa- Valuation of retion in the State or district named in the President's proclamation spective parcels.
aforesaid shall have been ascertained, the valuation of the respective parcels of land subject to taxation will be made in either of
the modes above prescribed, reliance in all cases being placed upon
the State assessment, if it can be obtained, and if it cannot be
obtained, then recourse will be had to the other sources above
named.
III.
The commissioiners will cause duplicate tax-rolls to be made out,  Duplicate tax.
wherein shall be entered a concise, but sufficiently definite and rolls to be made.
clear, description of each and every tract, lot, or parcel of land
subject to taxation within the portion of the State or district in
which such assessment can be made, stating the name of the
owner or owners of each, respectively, if known; the county,
district, and town, city, or parish where situated; the quantity of  Contents of.
land in each; the valuation, and the amount of tax, penalty, and
charges thereon, each  respectively, up to the time of making
such tax-roll, and the date of its completion; one copy of which  One copy to ba
forwarded to Com —
shall be forwarded to the Commissioner of Internal Revenue, and missionerofInterthe original to be retained by the commissioners.                 nal Revenue.
to retain original.
IV.
The commissioners will make out further tax-rolls fiom time to  Additional taxtime, as the advance of the army shall enable them so to do, and from time to timde
from time to time attach such additional tax-rolls to the original
roll, and forward a copy of the same to the Commissioner of Internal
Revenue, until such original. and amended tax-rolls shall embrace
12 *




138                            DIRECT  TAXES.
all the lands subject to taxation in such insurrectionary State or
district, numbering each additional roll successively.
V.
Commissioners    The commissioners will make returns of all moneys paid in on
to make returns
each month of account of taxes, or otherwise, to the Commissioner of Internal
moneys received, Revenue on the first day of every month, or oftener when required
same from time to by the Secretary of the Treasury; which sums of money shall
time as directed be paid over from  time to time, or deposited as the Secretary of
by the Secretary
of the Treasury. the Treasury shall direct.
VI.
Notice to be   Whenever the commissioners shall have completed the tax-rolls
given of the time
when and place of any county, district, city, village, town, or parish, they will give
where taxes are public notice thereof in some newspaper printed in suah county,
or by posting up notices in three or more public places in such
county, district, town, city, village, or parish, to the effect that
such tax-roll is completed, and stating the place where such taxes
may be paid, and within what time they are due and payable.
VII.
Lands on which   The advertisement of sale of lands on which the taxes have
taxes may not                                                             ucm
have been paid to not been paid should state the fact that such lands have become
he advertised as forfeited to the United States by reason of the non-payment of
having  become
forfeited, with de- said taxes, a description of said tract, the amount of tax, and
scription of land penalty charged thereon, each respectively, and the time when
and amount of tax penaly
assessed.     and the place where, said lands will be sold.
VIII.
Form of receipt fortaxes when paid before advertisement.
UNITED STATES OF AMERICA.
Receipt for direct taxes.
This is to certify that                                 has this
Form of receipt day paid to the undersigned the sum of       dollars and
to be giveni by cents, that being the amount in full for taxes, penalty, interest,
s and costs, charged under the act of Congress entitled "An act for
the collection of direct taxes in insurrectionary districts within
the United States, and for other purposes," approved June 7, 1862,
upon the following tract or lot of land, situate in the county of
and State of, and described as
follows:




REGULATIONS.                                 139
Witness our hands, at, this             day
of, A. D. 186
Commissioners
rIndorsed.]
UNITED STAiTES TAX RECEIPT.
Name
Date
Tax................
Penalty...........................
Interest............................
Costs..............................
Total.....................
IX.
The commissioners may continue the sale of lands forfeited by may comissioners
non-payment of taxes from day to day, and may, in their discre- sale of lands from
day to day, and
tion, postpone the same; and, should it be deemed necessary, may, may adjourn the
by proclamation, adjourn the same to another place.                  same.
X.
The certificate given to the purchaser at such sale may be in Form of tax sale
the following form:                                                  certificate.
UNITED STATES OF AMERICA.
Tax sale certificate, No.
$-.........'Acres.. —--
This is to certify that at a sale of lands for unpaid taxes, under
and by virtue of an act entitled "An act for the collection of direct taxes in insurrectionary districts within the United States,
and for other purposes," held pursuant to notice, at
in the county of, in the State of, on the
day of, A. D. 186, the tract or parcel of land




140                         DIRECT TAXES.
hereinafter described, situate in the     of, and
State aforesaid, and described as follows, to wit:
containing                               acres, more or less,
was sold and struck off to, for the sum of
dollars and    cents, he being the highest bidder, and that being
the highest sum bidden for the same; the receipt of which said
sum in full is hereby acknowledged and confessed.
Given under our hands, at, this    day of
A. D. 186.
Commissioners.
[Form of indorsement.]
UNITED STATES.
Tax sale certificate.
[Name of purchaser.]
No.             Amount of sale.        Acres.
XI.
Form of advertisement.
SALE OF LANDS FOR UNPAID DIRECT TAXES IN INSURRECTIONARY
DISTRICTS, STATE OF
Form of adver-  Notice is hereby given that the several tracts or lots of land
tisement.   situated in the State of, hereinafter described, have
become forfeited to the United States, by reason of the non-payment of the direct taxes charged thereon, under the act entitled
"An act to provide increased revenue from imports, to pay interest
on the public debt, and for other purposes," approved August 5,
1861, and an act entitled "An act for the collection of direct taxes
in insurrectionary districts within the United States, and for other
purposes," approved June 7, 1862, and that the same will be sold
at public auction on the   day of, A. D. 186, at, in the county of, in the State of
The following is a description of said lands forfeited as aforesaid, together with the amount of the quota of said tax and penalty charged upon each of said tracts or lots of land, respectively:
Description.      Quota of tax.  Penalty.    Amount.
Commissioners.




REGULATIONS.                               141
XII.
Whenever any lands sold for taxes shall be redeemed according  Certificate of reto the provisions of said act, the commissioners shall give to the decmption of lands
person redeeming the same a certificate substantially in the following form:
UNITED STATES OF AMERICA.
No                   Redemption certificate.           $
Form of.
Whereas, orn the      day of,A. D. 186, the following described'tract, lot, or parcel of land, situate'in the county
of, in the State of, and particularly described as follows, to wit:
was sold for the unpaid taxes charged thereon, under an act entitled "An act for the collection of direct taxes in insurrectionary
districts within the United States, and for other purposes," for the
sum of               dollars and         cents:
This is to certify that            [the owner thereof, or other
person hzaving a valid lien thereon, and stating the nature of the
lien, as the case may be,] having produced satisfactory evidence
that he is a loyal citizen of the United States, -and having
taken an oath to support the Constitution of the United States,
and having paid the tax charged on said land under the act aforesaid, together with the penalty, interest, and costs of proceedings,
as required by said act, amounting to the sum of             dollars, and           cents, the receipt whereof in full is hereby
acknowledged  and confessed, has redeemed the said tract or lot
of land from  the forfeiture and sale thereof, and the said tract or
lot of land is hereby henceforth discharged firom all lien, charge,
or claim by reason of said tax or penalty, interest, and costs of
every kind and nature.
Given under our hands, at, this       day of
A. D. 186
Direct Tax Commissioners
for the District of —-----
[Indorsed.]
UNITED STATES.
Redemption certificate, No.
[Name of person redeeming.]
Amount of tax.............................. $
Penalty............................
Interest..............
Costs............................
Total.........................




142                            DIRECT  TAXES.
XIII.
Triplicate certifi-   Triplicate certificates of sale and redemption shall be made and
redemption.  signed by the commissioners, one of which is to be delivered to
the purchaser or person redeeming, one to be forwarded to the
Disposition of. Commissioner of Internal Revenue, and one to be carefully numbered and filed by the commissioners.
XIV.
Time for re-   Whenever application shall be made for an extension of the
d eld forln mayr time for redemption of any lands, under the 8th section of said
ing.          act, reasonable time may be given to any of the parties interested
Witnesses, &c. therein for the production of evidence.  On the hearing witnesses may be examined orally, whose testimony must be reduced
to writing, and other evidence, the best which the nature of
Record to be the case will admit, may be received. A concise but sufficient
made.         record of the proceedings and adjudications of the commissioners
under said 8th section must be made and preserved.
XV.
Lands may be   On leasing portions of the lands referred to in the 9th section
of said act, it is desirable that they should be demised, when
practicable, in tracts or lots not exceeding three hundred and
twenty acres, and with reference to the subdivision contemplated
by the 11th section, so that purchases made by lessees, or others,
during the term, or after the expiration of the term, may conform
Terms and con- as nearly as possible to the general system of subdivision origiditions.      nally adopted for pre-emption and sale, should the President so
More than 320 direct.  It is not intended, however, that not more than three
acres  may be
leased to one per- hundred and twenty acres shall be leased to one individual.
son.
XVI.
Contents  of  The temporary rules and regulations in section  10 should
leases.       be so referred to in the leases, and the leases so drawn, as
Commissioners to retain in the commissioners full and complete power to alter,
to have power to
cancel.       modify, change, or annul the same, or to add to the same from
time to time as the commissioners shall deem necessary or proper,
and so that no claim for damage, compensation, or deduction of
rent or other allowance can be made by the lessees in consequence
Compensation of such modification or change. All such compensation or allowdiscretionary.   ance, if any should be necessary, must be wholly discretionary
with the commissioners.
XVII.
keptkwithinc te   The books, papers, and funds in the care, custody, and control
protection of the of the commissioners should be so kept at all times as to be within
army.         the protection of the army, and the commissioners will obtain the
aid of commanders when practicable.
Clerk of comrn- The clerk of the commissioners will be required to give security




REGULATIONS.                                  143
in the form of a bond to the United States, with sufficient sure. missioners to give
ties in the sum  of           dollars, conditioned for the faithful bond.
discharge of his duties; such bonds and sureties to be approved
by the commissioners.
XVIII.
In case the three commissioners shall fail to attend any meetings A majority of
the commissioners
of the board, of which all shall have had due notice, any two mem- to constitute a
bers of the commission shall constitute a quorum for the transaction quorum.
of business, and for the performance of' any duty required by the
said act; and the commissioners shall cause to be kept a journal Journal orrecord
or record of all their proceedings.                                  to be kept.
XIX.
All expenses incurred for surveying, viewing, measuring, or as- Expenses ofsursessing the said lands shall be charged thereon, and apportioned, veying, viewingch
according to valuation, to each tract or lot, and collected with other and apportioned.
expenses.
XX.
A transcript of the books referred to in section 14 of said act, A transcript om
duly verified, will be returned to the Secretary of the Treasury the books to be returned to the Seeon the first day of each and every month after the first assess- retary ofL e Trea
ment shall have been completed.                                       sury.




144                                    DIRECT TAXES.
F O R  I S.
Form  of Valuation  Book.
UNITED STATES DIRECT TAX.
VALUATION  of land, and lots of land, in    -    County, State of             -, assessed under
an "Act of Congress for the Collection of Direct Taxes in insurrectionary districts
within the United States, and for other purposes," approved June 7, 1862.
$o0
Con-  Valu- Tax  Pen- 10 per Cost. Total. Ex-   Tax.    By   On-  To
Descrip- tents. ationTax.   alty. ct.lnt.             np os  Total. e Tax.     By    O n-   erks.
tion.t,,     i.iewhon/ er's  whom Remarks.
~tionl.                                        tioi           pa__  id. Nanie  paid.
A. L. E. $  C. $  C. $. $  c. $  C. $  c.     \W. w. W. P.
Form   of Book of "Abstract of Sales."
UNITED STATES DIRECT TAX.
ABSTRACT  of Land and Lots in                  County, State of ---, sold for Taxes, under
an "Act of Congress for the Collection of Direct Taxes in insurrectionary districts
within the United States, and for other purposes," approved June 7, 1862.
Ain't No.              Ai't
tents. ation.   axlty.!ct.Int.              of    of   Bill. Cer-   o       sed'n.
t    lents."  Kation.    4 y ct~t Costs.: Total. Date  Date  of ] of.        N    ae- n pd lbr
scrip-                                             o     o.  e   Por-  detm-        marks.
tion. ____   __   __                             Adv't. Sale.       tifi-  Pur- dee        m
B_,,_ n.     3 v    c. $  o. $    - $                             chaser' ed.
A1.B.$   CS   c.$            c-   c.             c          c.jcate             $  C.
_LI_                                                                 -




DIRECT TAXES.                               145
RULINGS UNDER DIRECT TAX LAWS.
(No. 1.)
*       *X      *X    As to the proper construction of the
first Section of the Act of Congress for the collection qf direct tacxes
in insurrectionary districts, as to what valuation is to govern thie
boards of Direct Tax  Commissioners in the assessmeint of tie
taxes.
The act requires that the taxes apportioned among the several  Tax to be asstates and territories shall be apportioned in each state or territory, seseed on all lands
states                               not exempt by law,
or part thereof, wherein the civil authority is obstructed, on all
lands or lots of ground situate therein, except such as are exempt
from taxation by the laws of said state or of the United States, as  No state assessthe lands or lots of ground were enumerated and valued under the ment made subselast assessment and valuation thereof, inade under the authority of 160o, can be rethe state or territory previous to the first day of January, A. D. gaided as author1861.  The language of the act appears * * to be perfectly clear,  (Sttt. Junne 7,
so clear that it is incapable of being misunderstood.  The last valuation made under the authority of the state or territory previous
to the first day of January, 1861, is the valuation which is to govern in the assessment of the direct taxes in all cases, whether any
valuation was made under the state authority at a later period or
not.  Where the directions of the act are so positive and explicit
they ought to be strictly obeyed, and the Commissioners have no
cause to heed the valuation of 1861, or 1862, where the valuation
of 1860 is accessible.  Where that valuation is not accessible, the  Subsequent vallater valuations may under certain circumstances be referred to, atin      d to aid inx
to assist in ascertaining what was the last assessment prior to Jan- ascertaininhg  last
uary 1st, 1861, whatever the actual date of that prior assessment valuation.
may be.
(No. 2.)
*X      *        *x:    Wh/ether, under the 15th section of the
same act, the $500 exemption extends to all real estate owners, or but
to persons only whose estate is worth $500 or less.
The $500 is allowed to all persons resi-  The exemption
dent on the property within the jurisdiction of the Tax Commis- of $500 is allowed
only to persons resioners, and is not to be allowed in respect to property on which s8iling on the esthe owner does not reside.  In other words, every person who owns rates subject to
property subject to assessment, is to be allowed the prescribed
exemption, whatever may be the value of his property, provided
he reside on it.  If his property is not worth more than $500, the
whole is exempt.  If worth more, all above $500 is taxable.  If value exceeds
VWhere the owrner does not reside on his property it is taxable for $5500, the excess is
Where the owner does not reside on his property it is taxable   r taxable.
the whole value, where not otherwise exempt by the laws of the
state. v
13




146                                  RULINGS.
(No. 3.)
Concerning the sale of lands under the Direct Tax Laws.
If the owner ap-   1st. Where the owner of lots or parcels of ground advertised
pear in person and for sale for the non-payment of direct taxes shall appear in person
request the estate
to be struck off to before the Board of Commissioners, and request the same to be
a purchaser for less
than two thirds of struck off to a purchaser for a less sum  than two thirds of the
the,assess6d value,, assessed value thereof, the Commissioners would, by force of the
the Commissioners
cannot receive bids provision contained in the amendatory statute, approved Februfor a larger sunl. ary 6th, 1863, be bound by such request, and should not receive
bids from other persons who might offer larger amounts.
The power to bid   2d. The authority delegated  to  Tax  Commissioners by the
for the  United
States discretion- statute aforesaid to bid off property upon certain contingencies
ry, and not aduty. therein  expressed for the United States, at a sum not exceeding
two thirds of the assessed value thereof, is not obligatory in char
acter, but implies only the proper exercise of a discretionary
power.
No expenseto he   3d. The statute makes no provision for the allowance of any
allowed except for
advertising,   expense whatever in addition to the cost of advertising.
(No. 4.)
In reference to the authority of the Tax Commissioners in States
and  arts of States where the civil authority is or has been overthrown.
Taxes may be       *        X        *      By the 1st section, any part of any
assessed in  alny State or district where the civil authority of the United States is
State where civil
authority is over. obstructed, is liable to assessment under the law, and it matters
thrown, even in                   pr                  mnc
less than a muni- not whether that part constitutes a municipal  division of the State
cipal division,    or Territory or not.
Military author-   By the 6th section it is required that the military authority of
ity must be re-established in one the government should have become established in one whole parwhole parish,coun- ish, county or district before the proper Board of Tax Commisty, or district before any assess- sioners shall enter upon the duties of their office.  That provision
ment can be made, makes the establishment of the military authority over a single
municipal division a condition precedent to the exercise of the auwhen so estab- thority of the Board.  But when that condition is once fulfilled
lished, there is no
limit to authority there is no limitation of the authority of the Commission as to adof Commissioners joining districts.
to assess in all j       stricts.
parts of the State   The Commissioners may extend the assessments to the whole
under militarycon- or any part of' such adjoining districts as may be under the military
control of the government, and is no objection to their proceedings.
Nor will it affect the titles of purchasers of tracts sold for taxes,
that part of such district is occupied by the rebels.        *        *




DIRECT TAXES.                           147
(No. 5.)
Word "sailors" defined.
The term "sailors," in section 11, is evidently intended to des- 1sat. June 7,
ignate that class of persons who follow the sea as a pursuit, or for  Word "sailors"
a livelihood, and who are mustered into the naval service as such denedwith rgefer-t
and certainly does not include those engaged on a vessel which is of sailors to purchase lands under
hired by government for a particular purpose, or for a short time, the Dilect Taxlaw
such as transportation of troops or supplies from place to place.   of June 7, 186%.
LIST OF DIRECT TAX COMMISSIONERS.
SOUTH CAROLINA.                      NORTH CAROLINA.
William  H. Brisbane,                John R. French,
William E. Wording,                   Charles C. Sholes.
Dennis N. Cooley.
VIRGINIA.                            LOUISIANA.
John Hawxhurst,                       Edwin M. Randall,
Gillett F. Watson,                    George IW. Ames,
A. Lawrence Foster.                   Maximilian Ferdinand Banzano.
FLORIDA.                             ARKANSAS.
William Alsop,                        Hulings Cowperthwait,
Austin Smith,                         Josiah Snow,
Lyman D. Stickney.                    Enoch H. Vance.
TENNESSEE.                            MISSISSIPPI.
Delano T. Smith,                      Hiram  Potter,
Elisha P. Ferry,                     James Peckham.
John B. Rodgers.




RULINGS.
NOTE. —The Rulings are based upon the correspondence of the office, and, in some cases,
the language used in the letters of the Commissioner has been retained. Generally, however, the language has been changed, and in several instances the opinion given has been
modified or reversed by the experience of the office. Consequently, the Rulings should not
be regarded as binding upon the Office of Internal Revenue, but rather as the opinions of
the editor of this volume, aided by the gentlemen whose services are acknowledged in
the preface. Some of the questions may seem unimportant, but they are those which
have been presented to the Commissioner by parties interested.
AUCTIONEERS.
(No. 1.)
An  auctioneer  Under the law of June 30, 1864, section 74, an auctioneer can
can sell in otherat sell in other districts than that where he has taken out his license.
districts than that
where licensed.  An auctioneer can have but one place of business at which he
Can have but one
place of business. may receive consignments of goods. He may, however, sell, either
May  sell  for in person   r by his emloy   for parties upon their premises, and
other parties updAi         by hi  empoyntheir                                  and
their premises.   he may sell the goods of licensed dealers at their places of busi
ness.-(Stat. June 30, 1864, Sec. 77.)
(No. 2.)
Auction  sales   Auction sales by sheriffs, under powers of sale contained in
under power of mortgages, in cases where there is not a "judgment or decree of
sale agr.ement in mrae
mortgage subject court," are liable to pay a duty of one-fourth of one per centum
to auction tax. on the gross amount of such sales.
(No. 3.)
Sales at auction   A rule of court, requiring all sales of real estate under "power"
rule of courtndar or " trust " to be made by a sheriff, is not such a decree as is consubject to tax.   templated by the law, and therefore such sales are subject to tax,
and the seller must be licensed as an auctioneer.-(Sections 77, 98.)
(No. 4.)
Judicial officers The provisos to sections 77 and 98 allow judicial or executive
mnay sell property officers to make auction sales by virtue of a judgment or decree
under authority of
decree, &c., with- of any court, and also allow executors or administrators, as such,
ceunst taking opuylic to make public ses.  Sales so made are exempt fiom the duty
duty on sales. of one-fourth of one per cent. on the amount. Consequently the
And may deputize others to act services of a licensed auctioneer are not required to make such
for them in making sales, but such judicial or executive officers, executors, and administrators can either sell or employ others to sell without license as
auctioneers.




RULINGS.                              149
COTTON.
(No. 5.)
(To an Assessor.)                                             Tax on unginned
letter has been received at this office from  Messrs. MI. cotton, how levCombie & Child, stating that they are in receipt of a quantity
of cotton from  New Orleans, in an unginned state, on which an
assessment of the excise tax has been levied.  They complain
upon the ground that the duty applies to cotton in the ginned
state only.  I am  of opinion that their view is correct.  You
will, however, take note of the number of bales, the marks and
weights, in order that no detriment may accrue to the government. Where the cotton cannot be ginned you will use your
judgment in determining the amount it would produce if ginned,
and levy the tax accordingly.
(No. 6.)
Cotton grown without the limits of the United States, and on  Foreign cotton
which an import duty has been paid, is not subject to excise duty not subject to exunder the law.
(No. 7.)
The law provides that cotton owned and held by a manufac-  Cotton held by
turer of cotton fabrics on the 1st day of October, 1862, and prior 1,l8s6at isexerpt
thereto, shall be exempt from tax.  This provision must be construed to exempt such cotton while it remains in the hands of
the manufacturer by whom it was owned on the first day of October.
If it has been sold in the markets subsequently to that date,  If sold to othe
and become mixed with the stock on hand in the country, it is liable to duty.
liable to taxation as though it had not been so held by a manufacturer on the said first day of October, 1862.
(No. 8.)
Cotton purchased of officers or agents of the United States, on   Cotton purchas.
which a tax has not been paid, is exempt from tax, and is not United States not
liable to assessment in the hands of the parties holding cotton subjectto tax.
under purchases so made.-(Stat. June 30, 1864, sect. 177.)
INCOME TAX.*
(No. 9.)
The fact that the law regards timber standing as a part of the The proceeds ot
realty cannot be urged as a sufficient reason for the exemption timbe, when txtis
from taxation of the income received from the sale of such timber. as income.
For although the timber, while standing, forms a part of the realty,
yet, when it is cut down, it becomes personal property, and the'The Rulings on income tax were made by Commissioner Lewis.
13*




150                        INTERNAL REVENUE.
receipts of the owner from such sales go to increase his annual
income, and are therefore just as liable to the income tax as
is the income received from the sale of other products of the soil,
or from mines.  A  fitrmer who keeps woodland for the express
purpose of cutting and selling firewood, in greater or less quantities every year, would be required to estimate his receipts from
that source as a part of his income. And the case is not different
with a proprietor who sells to others the privilege of cutting and
appropriating the timber on his land.
Income resulting from a sale of standing timber is to be estimated by assessing the value of the land after the removal of the
timber and adding thereto the amount received for the timber, and
from the sum thus obtained deducting the estimated value of the
land immediately prior to the felling of the timber.
(No. 10.)
Discretionary  In cases where assessors have good reason to believe that perpower vested in
assessors relative sons have not an income of $600, no return need be required.
to requiring persons to return income.                                     (No. 11.)
Nature of return   The sources from which the income is derived, whether from
of income,    any kind of property, or the purchase and sale of property, rents,
interest, dividends, salaries, or from any profession, trade, employment, or vocation, or otherwise, shall be particularly stated, and
that the claims to deductions allowed by law shall be set forth,
each in a specific item, so as to enable the assistant assessor to
Mode of proced- judge of its validity. If, however, the assessor or assistant assessor
ure to be adopted has good reason to believe that any return is understated, he may
by assessors when
insufficientreturns increase the same to such amount as he may think proper; and if
are rendered.
then the party is not satisfied, he may obtain relief by making oath
to the amount on which he is liable to income duty, and such
sworn return is to be accepted by the assessor.
Penalty in case  Under section 14, it is the duty of the assessor, whenever in his
nof false or fretudu- opinion any list, statement, or return is false or fraudulent, to summon all persons having knowledge of the business of the person
making the list, statement, or return, and to pursue the investigation in the manner pointed out in said section. In case the assessor is satisfied that the list or valuation is false or fraudulent, he will
add one hundred per centum to the duty.
By the 15th section, persons so offending are liable, upon conviction, to a fine not exceeding one thousand dollars, or to imprisonment not exceeding one year, or both, at the discretion of tb —
court.
These sections relate to the monthly as well as annual lists.
(No. 12.)
Foreign  resi-  All foreigners resident in the United States will be required to
dnrih   subject  to
taxation  for all make return of, and pay income tax on that portion of their
punredty in thed income derived from  sources within the United States, and from
United statesq and
for personal prop- investments elsewhere, other than in real estate.
erty elsewhere.




RULINGS.                               151
(No. 13.)
For purposes of taxation husband and wife are to be treated, riecome of margenerally, as one person, on the common law principle of the legal treated as income
existence of the wife being merged in that of the husband.  The of hUdtands; only
husband should therefore return the income derived from the labor be allowed from
of his wife and minor children.  Only one allowance of $600 can united income.
be deducted from their united incomes. If the husband refuse to Mode of procedreturn his income, including the items mentioned, the assistant incases of be gdoplect
in cases of neglect
assessor should increase the amount of the list or return.  The or omission torender returns.
phrase " separate income," as used in the second proviso to Section  Meaning of the
116, is not so construed as to exempt the earnings of the wife and phrase "separate
income."
children, or income from  sources under the legal control of the
husband and father.
(No. 14.)
Amounts paid for water rents are not to be considered as taxes,  Water rents not
nor should they be allowed as deductions from income.             taxes.
(No. 15.)
Local assessments for cleaning or repairing sewers are legiti-and buling sewers
mate deductions from  the income of the property upon which ers are improve
such assessments are laid.  Assessments for building or improv- ments.
ing sewers, being in the nature of improvements to the property,
cannot be deducted.
(No. 16.)
The income tax is entirely independent and irrespective of the  Income tax inlicense tax, and is imposed upon that portion of the entire sum dependent of t iwhich exceeds $600, after making deductions allowed by law.         Operation of in.
come tax.
(No. 17.)
Fathers should include salaries, &c., received by minor children  Parents chargeable for income of
in returns of income.                                             minor children.
(No. 18.)
The owner of a ship should return as income the entire earnings  Income returns
received in the year 1862, from a voyage completed in that year, by ship-owners.
no matter when said voyage commenced. The owner of a ship
should not return as income for the year 1862 any portion of the
earnings received from a voyage completed in the year 1863, the
earnings whereof were received in the latter year, no matter when
said voyage commenced.
(No. 19.)
In considering the case of whalers, the rule of action should be  Income tax on
whalers to be asto assess the tax, when the voyage has terminated, on the total sessed on total
yield.  This may appear, at first view, to operate unjustly, but yield of voyage.
its results will be found equitable, for should a whaler who has




152                           INTERNAL REVENUE.
recently returned and paid tax on his yield go to sea to-day, his
voyage may not be terminated again until our authority to levy a
tax upon his future earnings has ceased to exist by the expiration
or repeal of the law.
(No. 20.)
Gains may be   A  person engaged  in  navigation, and  owning vessels, may
balanced by losses
if incurred.   balance the gains and losses on this branch of his business as a
whole, setting the gains of one against the losses of another, including even the entire loss of a vessel by capture, shipwreck, or
other disaster, on which there was no insurance.
(No. 21.)
Where it has   Where the custom of the trade has been for years, and is to
been the custom
of ship-owners to make a deduction of 5 or 7 per cent. charged off by ship-owners
set apart a certain for depreciation of their vessels, such deduction will continue to be.
sum on account of    U
the depreciation of set off against the profits of that branch of business, and will not
vessels, and with
no intent to evade enter into the income return proper.  Assessors should be satisfied
the law, the prac- that a statement of business profits is made bona fide, and with
tice may be continued.         no intent to claim unreasonable and unusual deductions.
(No. 22.)
Premiums paid    Premiums paid for life insurance should not be deducted from
for insurance not    r         
to  be deducted the return of taxable income.
from return of taxable income.                                    (No. 23.)
Income tax upon    The income tax is laid upon the net gains, after the expenses of
net gains.
Family and per- conducting the business are deducted.  Family and personal exsonal expenses not penses are not to be considered part of the expenses of conducting
to be deducted.   the business,
the business.
Interest and div-   The interest and dividends upon all bonds and securities are to
idends to be treated as income.    be regarded, and are to be assessed, as profits, or income.
(No. 24.)
Trust funds to   If a  trust fund  be  held for general religious purposes, and
be applied for genera religious genur- divided in proportions which are unsettled or which. are deterposes of an unde- mined by circumstances, it will not be taxed in the hands of trustermined character
taxable  in  the tees, but in the hands of the persons receiving the income.
hands of the re-   If the fund be solely for the support of some particular person
If the fund is or persons, it is liable to taxation, whether in the hands of the
solely for the support of individuals trustees or the beneficiary.
i; is taxablewhereever found.
(No. 25.)
Estate of de-   The estate of a party who deceased in April, 1863, is liable to
ceased persons dy- tax on income derived in the year 1862, and it will be the duty of
ing in April, 1863,
subject to tax on his executors or administrators to return the amount and pay the
inyeaome for  theax
year 1862.     tax.




RULINGS.                                   153
An executor or administrator of a decedent who died during  Returns must be
the year 1862 should, as his representative, make return of the madve oetw income
income of the estate which accrued between January I and the Jainuary 1 16,
date of his death, and, as trustee for the beneficiaries under the e, ase, as well as
will, or for the distributees under the intestate law, make return after fiduciary ofi(er obtained posof the income of the estate which accrued during the remainder session of estate.
of the year.
The amount paid by an executor or administrator to a trustee  Not liable to secis not liable to a second tax in the hands of the latter as income, ond tax.
but it is considered as principal, the income from which, when
derived, must be returned by him.  If any accrued to him  prior
to December 31, 1862, it should be returned during the year
1863.
(No. 26.)
A  salaried officer of the government is entitled to the deduc-  House rent, if
paid, may be detion for house rent in the assessment of inctome tax.  The tax ducted from  ason salaries, provided for in the 123d section of the act of June 30, sessment of in1864, must be levied without such deduction, and should not be ernment officials.
Tax on salaribs
confounded with the income tax.                                       of government officials must be levied as provided
(No. 27.)                               by the statute.
The assessment paid on a pew in a church should be considered   Church  assess-.
in the nature of a contribution and not as a tax.                     tions not "taxes."
(No. 28.)
All national, State, and local taxes, lawfully assessed and paid,   National  and
other taxes demay be deducted without reference to the productiveness or un- ducted  whether
productiveness of the property on which they may have been property taxed is
assessed.
(No. 29.)
Taxes paid by corporations cannot be allowed as deductions  Corporation taxfrom the income of a stockholder.
(No. 30.)
Marriage fees, gifts from members of a congregation to their Gifts from all
pastor, &c., are taxable as income when the gifts or donations are  urcmpens,ifmade as
in the nature of compensation for services rendered, whether in services rendered,
accordance with an understanding to that effect at the time of to be subject toinsettlement, or with an annual custom.
Gifts of money from father to son, when clearly not in the nature  Gifts from parents to children,
of payment for services rendered, and also clearly not in pursu- not made for serance of an attempt to evade the revenue laws, are not liable to vices nor to evade
the law, exempt.
taxation as income.




154                         INTERNAL REVENUE.
(No. 31.)
As to liability of   In answer to your letter of the 13th instant, inquiring whether
masters of vessels you shall assess fifty per cent. additional upon the income of
to be assessed 50
per cent addition- masters of vessels at sea who left home before May 1, being ignoal for not rendering returns in due rant of the law, leaving no agent, &c., I have to say that it would
course.       seem to be a great hardship to assess the fifty per cent. in such
cases; and it is presumed that assessors might find some means
of ascertaining their income without proceeding under section
eleven.
(No. 32.)
Assessors may
require  returns
from temporary re-   An assessor may require returns of income from  persons somi them to assed trns- journing in his district for a few months at a time, and transmit
ors of districts in the same to the assessors of the several districts in which the
which parties have
legal residence.  parties reside.
(No. 33.)
Expense of al-   The removal of a roof of ancient design from a building, and
tering buildings so
as to render them the substitution of one of modern style, raising the walls of the
substantially new building to conform  thereto, should be regarded as an improveones not to be deducted from  in- ment rather than as " repairs," and the expense incurred thereby
comeas "repairs." should not be deducted from  the income of the owner of the
building.
The mere replacing of a rotten and worthless roof with a new
one will be regarded as repairs.
(No. 34.)
Foreign consuls   A foreign consul residing in this country is not entitled to the
liable to excise
duties, except on privileges accorded by international law to a minister of a foreign
income  from real state, but only to those that are secured to him  by treaty or
recognized by the usages of Christian nations.  He is liable to
excise duties and also to income tax, except as to rents derived
Exempt in cer- from real estate not within our jurisdiction.  Foreign consuls are
tain cases.   exempt from income tax when similar exemption is accorded by
their governments to our consuls. —(Stat. June 30, 1864, sect. 178.)
(No. 35.)
Exemptio n e of   Under the peculiar arrangements of the Shaker institution at
nanting  member Lebanon, New York, it was decided that the statutory allowance
of the society of of six hundred dollars should be made to each male covenanting
Shakers.
member in the assessment of the income tax.  The number of
persons, male and female, infant and adult, within the organization
is about five hundred and twenty-the male covenanting members
about one hundred. The number of covenanting members bears,
therefore, to the others about the same proportion that the heads
of families do to those occupying a subordinate relation in society
constituted in the ordinary way.




RULINGS.                                   155
(No. 36.)
The rate of taxation to which an income is subject will be   Rule for ascertaining rate of tax
determined by the net amount after those deductions are made, on income.
which are in actual diminution of income, such as rents, taxes,
repairs, losses, &c. The rate must be determined before deducting the $600 allowed by law.
LICEN~SES.
(No. 37.)
The law authorizes assessors to publish the notice that tax lists Annual tax lists
are open to public inspection in one paper only, in each county of to be advertised in
one paper only.
the district.                                                             When the time
for payment has
In case of licenses embraced in the annual list, the time for pay- expired. the penalment having expired, collectors will add the ten  per cent. and ty of 10 per cent.
may be added.
distrain, and they should also enforce the penalty where persons Penalty to be en.
continue business without paying their license taxes.                   forced. (Sect. 73.)
(No. 38.)
An insurance agent can act for any number of companies under  Tnsurance agents
one license, but his aggregate receipts must be reckoned in esti- number of compamating his liability to take license.                                   nies.
(No. 39.)
While the excise law requires every dealer in liquors to take a  The license issued to dealers in
license from the United States under the penalty provided in sec- liquors will not
tion 73 for selling without license, it is nevertheless expressly pro- protect a licensee
for violation of the
vided in section 78 that no such license " shall be construed to laws of the State
exempt any person carrying on the trade, business, or profession doesr businsee
specified in said license from any penalty or punishment provided
by the laws of any State for carrying on such trade, business, or  The law of the
profession within such  State, or in any manner to authorize the not protect percommencement or continuance of such trade, business, or profes- sons who have
been licensed as
sion contrary to the laws of such State, or in places prohibited by dealers in liquors
municipal law."                                                        for acts done in
municipal  law."                                                        violation of State
The law of the United States does not protect persons who have laws.
been licensed as dealers in liquors for acts done in violation of
State laws.
(No. 40.)
The owner of a patent is subject to a license tax as a peddler if  Owner ofe   a pathe sells machines made in conformity therewith while travelling peddler in certain
from place to place.                                                    cases.




156                            INTEENAL REVENUE.
(No. 41.)
Lawyers'licenses   The  license  given  an  attorney-at-law   does not cover the
do not authorize
their holders cet- practice of a claim agent.  If a lawyer desires to prosecute claims
ilg as claim agits. in any of the executive departments of the government he must
ingas claim agents secure a claim agent's license.
must take out a
license therefor.
(No. 42.)
Army surgeons   Surgeons, assistant surgeons, and acting assistant surgeons in
do not require athe United States army or navy, receiving their appointments as
liceise to practicerhn                                                 a oint
their professionsin such from  the United States government, are not required to take
the public service. licenses for the practice of their profession in their official capacity,
whether engaged in the field, or in hospitals, or on shipboard.
(No. 43.)
Vessels carrying   The  clause  referred  to  in  section  79, article  20, requiring
passengers to or
from foreign ports steamers  and  vessels upon  waters  of the  United  States, on
not required to whi;hl passengers and travellers are provided with food or lodging,
take a fifth class                       tal      le           d  wi             oi
hotel license.    to take out a license, was not intended for and does not apply to
packets or other ships sailing to and from  foreign ports.
(No. 44.)
Wool-pulling not   A wool-pullr is not liable to tax as a manufacturer.  If he
a manufacture.
A  wooi.puler send his wool for sale to a commission house, he is not liable to
making his own a dealer's license; but, if he make his own sales, he is liable to
sales is subject to
taxation to the a- take license as a wholesale or retail dealer.
mount thereof.
If lie sells th rough
a    commission
house he is exempt.                                           (No. 45.)
Dealers selling   A  person who sells a part of his goods at his place of business,
part of their wares
requirelicenses on and the remainder through a commission house, requires a license
the basis of their on the basis of his own sales.
sales.
(No. 46.)
Manufacturers of   A manufacturer of articles exempt from duty must be licensed
articles   exempt
from duty must be as a dealer, in order that he may make sales either at his manulicensed as dealers. factory or elsewhere, provided his sales exceed $1000 per annum.
It is only when the manufacturer makes sales that he is liable for
license as a dealer.
(No. 47.)
Stereotypers are   Stereotypers are subject to a duty of five per cent. ad valorem
manufacturers,and
must be appropri- tax, under the excise law, upon their productions, and they must
ately licensed.   take license as manufacturers.




RULINGS.                                  1-7
(No. 48.)
Undertakers are to be regarded as manufacturers under the law, Undertakers are
and if the colfns and other articles made and sold by a party manufacturers.
exceed $1000 per annum, a license is required.
(No. 49.)
Persons engaged in the production of the articles enumerated in  Liability of producers of articles
section 96 of the excise law, and which are not regarded as manu- not regarded as
factures within the meaning of the law, do not require to be licensed manufacturens to
dealers'    license.
as manufacturers.  Section 81 does not apply to them, and they Sec. 96.
must therefore be licensed as retail or wholesale dealers, as the
case may be.
(No. 50.)
A broker in the State of Indiana cannot employ an agent in the employager ctswho
State of Ohio to buy stocks, scrip, &c., under his license.           will be protected
by the license of
the principal.
(No. 51.)
A  person holding a power of substitution under a power of   Attorneys  by
attorney can act, as far as the original power of attorney gives nost take license as
authority, as real estate agent for both first and second parties commercial browithout license as a commercial broker.
(No. 52.)
Flour millers are not required to take out license as manufac-  Millers subject
to dealer's license
turers, as the making of flour is not deemed a manufacture under for their sales.
the act.  But they should take out license as wholesale or retail
dealers whenever they make sale of their products.
They should also take out license as manufacturers of barrels  If they manu.
facture barrels oi
and bags, and pay the tax thereon; but they do not need license bags, must take lito sell the barrels from  the shop, as under the law (section 81) cense therefor.
manufacturers can sell their own manufactures on the premises
where made, without license as dealers.
(No. 53.)
A producer of crude oil, who sells his oil at the well, requires  Crudeoil dealers
a dealer's license.                                                    equire license.
(No. 54.)
Dentists who buy teeth, put them  upon a plate, and fit them,  Dentists are not
are not manufacturers within the meaning of the law.                  manufacturers.
They require no license as manufacturers in addition to their
license as dentists.
Persons who make teeth for sale are manufacturers.
14




158                        INTERNAL REVENUE.
(No. 55.)
Persons receiv-   If an individual receives money on deposit for persons other than
ing money on de- those for whom he sells produce or merchandise, he must take out
posit, &C., must
take license  as a license as a banker, in addition to his license as broker.
brokers.
Rules for asses-  In deciding whether a person is or is not a broker, assessors will
sors to determine considerwho are bankers
and who are bro-   1. Whether the party does any of the acts which are specified
kers.         in article 9,. section 79; and if satisfied affirmatively, then2. Whether it is the business of the party to do the acts or
things therein specified.  It, is not necessary that it should be the
sole business, or even the principal business, in order that he may
be held liable to license as a broker.
If a person holds out to the public by words, deeds, or writing,
that he is engaged in any kind of business requiring license, he
must take license therefor, although the business in question may
not be his chief or exclusive occupation.
A person who   It is not to be inferred from this decision that every person who
invests his own loans or invests his own capital is to be taxed as a broker.  A
property may or
[nay not be a bro- man having property may invest it as he has opportunity; but if
ker according to
circums:tances.  his investments are such in character and amount as to constitute
Licensed banks a business, then he becomes subject to the excise law, in relation
do brokers' bmay- to license.-(Sect. 79, art. 49.)
ness,           A  licensed banker may transact business as a broker without
additional license.
(No. 56.)
A ptrson who   County and town warrants are undoubtedly securities within
purchases county t    n      
and town warrants, the meaning of the law. Therefore, a person whose business it is
and uses them to to purchase or sell these securities is liable to be assessed as a
pdy. taxes upon
lands owned by broker.  The amount of business done cannot be a satisfactory
hmust be assepsed test, in any case, of a person's liability to license.
as a broker.     If a party, by advertisement or conversation, or by accepting
the business whenever it is offered, holds himself out to the public
as ready to undertake such business, whatever the aggregate
amount of his annual transactions, he is liable to be assessed as a
broker.
In the case of the party who professes not to have bought warrants since the excise law was in operation, he has in effect been
engaged in the sale of them, inasmuch as upon the receipt of funds
from his correspondents, they become the owners of an amount of
the warrants in question, which he in good faith must set aside
and apply to the payment of their taxes.
In many parts of the west there are persons who purchase
town and county warrants and use them in payment of taxes
assessed upon lands of non-resident owners.
(No. 57.)
A manufacturer   A  manufacturer of whips, or other articles, who delivers bis
may sell at the go   i  lr   qatie  t  pd, de  n   rqi  aw l
mlace o'manufay- goods in large  quantities to peddlers, does not require a whole



RULINGS.                                    159
lure  either  at
sale dealer's license.  Ile is permitted, by section 81, to sell at wtolesal otr rethe place of manufacture, either at wholesale or at retail.             tail.
Section 79 defines a peddler to be a person who sells goods or
merchandise at retail, travelling from place to place. Such persons are to be licensed according to the manner in which they
travel.  It lurther provides that any person who sells dry-goods
in the original packages, shall pay fifty dollars for a license.
The law is silent respecting the peddling of other articles than  Othery.rticles
than "1 dry'oods,"
"dry-goods," by  the piece or package, neither prohibiting  nor nlav be sold by
allowing such sales.                                                       previous according
It would therefore appear that the peddlers of whips should tor                  hps
Peddlers ofwhips
take a peddler's ordinary  license, according to their mode  of must take license
travelling, and they should be permitted to do business, under such based upon mode
a license, according to the previous customs of the trade.
Article 32 of section 79 provides that garden seeds may be Garden seeds
may be sold at
peddled at wholesale, under certain conditions, without license.   wholesale by pedThere is no provision of law  by which cloth manufactured by dlers, without lithe Shakers is exempt from duty.
A  country merch'ant may buy any  quantity of produce on his   A country met
chant may bouy and
own account, and ship it to another place to be there sold, without ship produce on''his own account
subjecting himself to a wholesale dealer's license.  If he buys for or for one person
several parties, he must be licensed as a commercial broker.            without license as
The term " commission," in section 86, does not include "' guar- ker.
anty" among the expenses of sale to be deducted from returns of   If he buys for
several he is a
manufacturers.                                                          commercial broker.
(No. 58.)
A distiller can sell at his distillery only, under his license as a  A distiller may
sell distilled spirits
distiller.                                                              at his distillery
If he becomes a rectifier, he must take a  wholesale  liquor withoutbe  a lice,' e.
dealer's license, to enable him to sell his rectified spirits.          rectifier ie must
take a liquor dlaler's license.
(No. 59.)
The license of *** as a rectifier expired by limitation when he  Rectifiersrequirhad rectified 500 barrels.  He must take new license, as one who e to take whenw bus
rectifies more than 500 barrels per year, and pay pro rata from the  leSs exceeds 500
time he reached his maximum, 500 barrels.
(No. 60.)
Agents of commercial brokers who have offices and solicit orders Agents having
are liable to license as commercial brokers.                            offices are subject
principals.
(No. 61.)
The sawing of veneers of mahogany, walnut, &c., is not a   Sawing of veneers not subject
manufacture requiring a license.                                        to duty.




160                        INTERNAL  REVENUE.
(No. 62.)
Purchases may   Any person may send out his clerks, or he may hire men by
made by princi- the month and send them out, or he may go himself to make purwithout license, chases of goods, wares, merchandise or produce without license
but sales may not
be made except in therefor.
contlbrmity to stat-   So he may go himself, or send his clerks to sell, by samples,
goods, &c., the goods sold all being delivered from the store or
place of business where he is licensed to sell, without any additional license therefor.
Definition  of   The 14th article of' the 79th section of tnhe act of June 30, 1864,
defining the kinds of business requiring a license as commercial
broker, appears to comprehend two classes of brokers, viz., merchandise brokers and ship brokers. The first of these classes is
held to include those persons who offer themselves to the public
as ready to buy or sell goods for any person who will employ
them.
It is a forced and unnatural construction of this provision of
the law to extend its terms to any person, and to denominate him
a broker, who is simply employed as the agent of a single person
or firm, either to buy or sell goods, by sample, while travelling
from place to place.
(No. 63.)
veterinary sur-  Section 79, article 44, applies equally to veterinary surgeons as
geons.       to other surgeons.
(No. 64.)
License to sell  Article 6 of section 79 authorizes a person, association, firm, or
lottery tickets co- conder a   ickets under                nse, as contemplated
ers only one place              lottery              li          contemplated
for sale.    in said article, at a place of business specified in the license when
granted; it cannot, however, be considered as authorizing the
agents of such person, association, firm, or corporation, that may
have been licensed as afbresaid, to sell at places other than that
named in the license.-(See sect. 74.)
Lottery ticket  The particular application of this rule would, of course, authorize
agents also require a corporation, established by a State, to sell lottery tickets at its
place of business whenever a license shall have been applied for
and granted.  If a corporation employs agents in various parts of
the State to sell tickets upon commission, such agents will be required severally to take licenses under said article.
(No. 65.)
Jobprinters may   A job printer is a retail dealer when he furnishes the paper on
be subject to deal- which his work is printed; and also when he keeps for sale labels,
notices, receipts, drafts, notes, deeds, or other blanks, or articles,
when the gross sales of said articles amount to one thousand
dollars a year.




RULINGS.                                  161
(No. 66.)
Mechanics, such as carpenters, masons, and painters, who fur-  Mechanics who
nish, respectively, the materials commonly used by them, will be furnish materials
required to take license as dealers, whenever their annual sales of taxed as dealers
when sales exceed
such materials exceed one thousand dollars.                           $1,000 per annum.
(No. 67.)
If a conveyancer, as known in business, holds himself out as a   A conveo yancerlt
lawyer or attorney, he must take a license as a lawyer.               out as a lawyer
Conveyancing is a branch of the law. Most conveyancers come must take license
strictly within tile language of the definition tirnlished.-(Sec. 7 S,
art. 43.)
It is not necessary, however, that a person should actually give    Conveyancers
generally give adsuch advice; if he holds himself out as ready to do  so, he is  ice,r &.
equally liable.
As a general proposition, conveyancers are liable to assessment
as lawyers.
If, in addition to this, a conveyancer purchases, rents, or sells  Ifpaconveyancer
real estate for others, he must take license as a commercial broker. or sells real estate
he is liable to license as a commercial broker.
A person licensed as a lawyer or claim agent may act as a con-  Lawyers  anda
veyancer without license as such.-(Sect. 79, art. 26.)               act as aonveyancers.
(No. 68.)
WNhen a person neglects or refuses to make application for a            Proceedings
license, he should be assessed in the sum  for which he is liable. when a party liable refuses to apThe return will be made to the collector, and he will tender the ply for a license.
license. If the party declines to receive the license and pay
therefor, and yet continues the business for which the law requires
him to have a license, he will be liable to the penalty under
section 73.
(No. 69.)
If a person who sells goods or produce along a railroad has,  Persons selling
at any station on the railroad, a temporary place of business-if, for road subject to liinstance, he rents or uses a part of the depot or warehouse or a ceuse as dealers.
railway car as a place of sale or exchange-he is liable to take
a dealer's license.
(No. 70.)
Boarding-houses are not taxable as hotels. The difference between a boarding-house and a hotel is apparent.
As a general thing, the main point of difference is, that hotels Hotels, inns, tavare open, to all who choose to enter, without previous stipulation, ernos,  boardinghouses,  general
expecting entertainment unless the house is full; while a board- principles    by
ing-house is only open to those who, by previous arrangement, whichtodefine
have acquired a right to entertainment at such rate of payment as
the keeper of the house may fix and agree upon.
14 *




162                          INTERNAL REVENUE.
(No. 71.)
A license only   A circus proprietor, having taken out license as such, cannot
covers one exhibition, and is valid include other distinct shows for which a separate ticket is sold,
only  in  State but for each he must take out a separate license; and a license
granted in any one State does not authorize the holder to exhibit
his circus out of the State in which  the license was granted.(Sect. 79, art. 38.)
(No. 72.)
A letter has been received at this office stating that assessors
have issued instructions to the effect that persons crying sales for
farmers who sell their stock by auction were not to be considered
auctioneers.
Who may sell at   All persons who make sales by auction, except those selling by
auction  without
taking out license virtue of a judgment or decree of a court, or at sales made by
therelbr.      executors and administrators, or as employ6s of a duly licensed
auctioneer, are required to take out licenses as auctioneers, and to
pay the tax of one fourth of one per cent. upon their sales.
(No. 73.)
Shot manufac-   A shot manufacturer who has his tower or manufactory three
turers need not
have a dealer's ii- miles from  his office or principal place of business, at which his
cense for their sales are made, need not have a dealer's license for such office.
stores or offices, in
certain cases.  His license as a manufacturer enables him to sell at his office or
principal place of business, provided no goods, wares, or merchandise shall be kept for sale at such office or principal place of business.-(Sections 74, 81.)
(No. 74.)
Parties applying   A  person having made application for license, and continuing
here licenser, although the business for a time subsequent thereto, is liable for the
they may subse- amount of the license; and the fact of his having abandoned the
quently  discontinue the business business prior to the license having been tendered him does not in
for which  they the least affect his liability, or present a bar to the commencement
of proceedings for the recovery of the amount of the license legally
assessed upon him.
(No. 75.)
Taxes paid for li-  It is presumed that all taxes paid for licenses, and those paid
censes may be deducted.        by manufacturers and others making monthly returns, are ordinarily charged as "expenses" in the prosecution of business, or the
"cost" of production. Assessors, however, should carefully guard
against the same items being deducted a second time in the return
of income.
(No. 76.)
Parties purchas-  -A person who purchases Canada currency and gold solely for
Ing canada currency and gold to the purpose of meeting notes held by the banks of Canada cannot
meet notes held be held liable for a broker's license therefor.
by canadian banks
tiot si, bject to broker's license,




RULINGS.                                   163
(No. 77.)
" Mercantile agencies " and " intelligence offices " may be liable   Mercantile agento assessment for license under section 79, article 49.               gence offices.
(No. 78.)
Salaried agents of the Sanitary Commission who prosecute Agents of Saniclaims for soldiers are liable to license tax as claim agents.        tary Cosecute sion
diers' claims.
(No. 79.)
A person whose " business it is to sell medicine by the bottle, and   ", Gift  enterwho gives the purchaser an opportunity to draw a ticket from a box prises" subject to
serules as lotwhich may entitle the holder to some article of'j.welry " as a prize, teries.
is a lottery ticket dealer under the provisions of article 6, section
79, and liable to a license tax accordingly. —(See also sect. 111,
stat. June 30, 1864.)
(No. 80.)
A "gift concert" is held to be a lottery, and the managers, su-  "Gift concerts"
perintendents, and sellers of the tickets are required to take out a su!jects t~o tsenll
license as lottery ticket dealers, and to pay the tax as required in except in certain
section 111, unless the managers should first obtain the benefits of cases.
the first proviso to said section.
(No. S1.)
A person wishing to purchase wool may send agents into dif-  Agents mayt purferent parts of the country to purchase the same.  If these agents principal, provided
do not offer themselves to the public for such service, nor accept they are not agents.   for more than one
orders fiom  other parties, a license is unnecessary.  If it is party.
their business, as agents of others, to make such purchases, they
are commercial brokers, and must be licensed as such.
(No. 82.)
A person who purchases on his own account, or receives from Nurserymen denurserymen, to be sold on commission, fruit-trees, evergreens, livering trees, &c, r
nurserymen,                           as agents or prinflowers, &c., which he sells at his farm, garden, store, shop, or cipeis, nllln t have
other place of business, is liable for a dealer's license.            but agents, merely
If he delivers such trees by wagons or on foot, travelling from  taking    orders
which are filled by
place to place, either selling them  at the time or delivering them  p      rincipals duly lito fill orders previously solicited, receiving pay therefor, he is censed, are exliable to a license as a peddler.  But if the party is employed by
the nurseryman, or dealer in trees, to travel from place to place
simply to take orders, which orders are sent to the place of business of his principal that they may be filled, and the trees delivered
from said place, such a party would not be held liable to any
license therefor.
(No. 83.)
The same principles apply to the buying and selling of corn,            Commercial
wheat, and other grain, as to the purchase and sale of tobacco.    broker's business




164                          INTERNAL REVENUE.
Parties who buy and sell those products are dealers, wholesale
or retail, as the case may be.
A person who, as agent for others, makes a business of buying
corn, wheat, tobacco, &c., is liable to license as a commercial
broker. But a person who purchases these products for a single
firm or house, or who purchases the same to be forwarded to other
markets to be sold on commission, is not liable to take license if
he makes no sales himself.
(No. 84.)
Liquorsellers on   If a steamboat owner sells liquor on board his boat, he must
board steamboats
are subject to li- take out license as liquor dealer for each boat.  This license is
cense, independent independent of his license under article 20, section 79, relating to
of hotel license hotels.
(No. 85.)
Butchers  may   Any person having taken a license to sell butcher's meat from
not sell from carts
and stalls, without a stall is not authorized, under such license, to make sales from  a
taking out two li- cart; nor can a person licensed to sell friom a cart make sales at a
censes.
stall under the same license.  If sales are made both from a cart
and from a stall, two licenses will be required.
(No. 86.)
Owners of stal-  The owners of stallions or jacks must take a license for each anlious and jacks  
must take license imal kept for purposes as stated in section 79 of the act of June 30,
for each animal.  1864.  The license must be taken in the district where the owner
where to be ta-.
kee; description; resides, and must contain a brief description of the animal, its age,
not limited to par- and place or places where to be used.  The law does not restrict
ticular places for          pa
use.          the use of the animal to the place named in the license.
(No. 87.)
Changes cannot  If any person holding a license as peddler of the fourth class
be made of licenst shall become liable to, or shall desire a license of the second or
be procured when third class, he should be charged the full amount of such lastthere is a change
in business.  named license, the same as though he had previously held no license. Such a change is a change in the business of the party, for
which the law affords no remedy.
(No. 88.)
Lottery  ticket   Every person or firm  that shall make, sell, or offer to sell lotdealers required to tery tickets, should  be  required to take license under article 6
withstanding such of section 79, notwithstanding such a business play be prohibited by
business may be
prohibited by the the laws of the State in which it is carried on. —(Sects. 78, 111.)
laws of the State in
which it is carried
on.                                          (No. 89.)
Peddlers of light-   A person who travels from place to place, in the street or through
ning-rto taxation.bject different parts of the country, with one, two, or more horses, transporting lightning-rods, which he sells and puts up as he can find
customers, and receives his pay therefor, is liable to a peddler's
license.




1RULINGS.                                   165
(No. 90.)
A  license as wholesale or retail liquor dealer, granted by a  Licenses do not
United States collector, does not authorize sales of liquor in viola- violation of leState
tion of State law; but if sales are made in such States without laws, but parties
are bound to prosuch license, the offenders are liable to the penalties named in see- cure licenses.
tion 73.-(See sect. 78.)
(No. 91.)
No license is:required of a farmer for the sale of agricultural  Liability offarmproducts of' his own farm, unless his gross receipts exceed the sum ers.
of' $1,000 per annum.-(Sect. 79, art. 49.)
(No. 92.)
It seems that the authority of a licensed auctioneer to make  Authority  of.sales is not limited to the district or State where the license was ited territorially.
granted.-(Sec. 74.)
(No. 93.)
A licensed manufacturer may sell his own products at the place  Licensed manufacturers may sell
of manufacture without license as a dealer.  If, however, he re- their own goods at
ceives other goods, wares or merchandise for sale, he becomes place of mtnaiufacliable as a dealer, and must take license therefor.                      cense as dealer,
but may not sell
other goods with(No. 94.)                                out license.
If a person having a license for the transaction of a particular New partners
business desires to take a partner in the same business at the may be admitted
and licenses transsame place, the license may be transferred under section 75 of the ferred for remain.
excise law, and it will cover the business of the firm  so formed der of term  for
for the remainder of the time for which such license was granted. granted.
For exceptions to this rule, see section 79.
(No. 95.)
Any person who shall sell liquors in quantities of more than  Parties  selling
three gallons at one time and to the same purchaser, will be re- liquor in tgreater:quired to take license as a wholesale dealer in liquors, although gallons to onepurchaser, are subject
such sales may not amount to twenty-five thousand dollars per to  license  as;annum.  Persons selling liquors at retail, whose annual sales each wholesale dealers.
shall exceed twenty-five thousand dollars, will also be required to
take license  as wholesale dealers in liquors.  The  amount of
license tax in the latter case will be determined by article 4 of
section 7 9.
(No. 96.)
Parties who advertise themselves as~ claim  aglents must take  Persons advertslicense as such, whether they actually do such business or not.         claim agents, must
If persons prepare the papers which are necessary for parties take license accord.
applying for pensions, and send such papers to claim agents at ingly.
Washington to be used in obtaining pensions, they become claim
agents, and must take license accordingly.




166                          INTERNAL  REVENUE.
(No. 97.)
Butchers  who   A butcher's license under article 36, section 79, does not cover
or carcasthe, art  sales by the quarter or by the carcass when the annual aggregate
or  carcass, an'
whose anual sales of such sales exceeds twenty-five thousand dollars.  lie is then
exc.ed $25,000.  liable to a license as a wholesale dealer under article 2, section 79.
(No. 98.)
Tanners may   A tanner may sell at his tannery the wool taken from the pelts
sell wool obtained
in their business which he tans under his manufacturers' license, it being a legitiithout further li- mate part of his business.
(No. 99.)
A clerk or agent
employed by a per-   A person who is employed by the Western Transportation Comson, firm, or corpo- pany as their clerk or agent, at their cost, and to manage business
ration, not classed
as a commercial matters, not for the owners of vessels. nor for the shippers or conbroker, though he
may manage busi- signees of the freight carried by the vessels, but for the Western
ness matters in re- Transportation Company exclusively, is not, on that account,
gard to vessels, &c.           
in  the ordinary required to take out license as a commercial broker.
course of the business of such person, firm, or corporation.                                  (No. 100.)
ertiht ef a farm-   A person who sells the products of his farm by travelling from
er to sell his pro:
duce by peddling. house to house and disposing of the same wherever he finds a purchaser is not, under the law, considered a peddler; but in case he
has wheat or other grain raised by him " floured at the mill"
before attempting to sell the same, he is then liable to license as a
peddler or dealer, as the case may be.
If he sell from    Farmers selling the produce of their farms through the medium
store or stall,    of a store or a stall are liable to license as " dealers " if their sales
thereby exceed $1,000 per annum.
(No. 101.)
Dealers in trees.   Two classes of dealers in trees are required to take license as
dealers; those who produce the trees and sell them to dealers or
farmers, and those who purchase trees and make sale of them
either as dealers or peddlers.
The liability of the latter class to take license as dealers could
not be questioned even if the producers should be exempted from
license tax.
Growing of trees   The growing of fruit trees and forest trees for shade or ornament
nfot  considered cannot be considered as belonging to the business of farming.
Farmers, for the most part, produce those articles only which enter
immediately into the consumption of the country; but a fruit
tree is rather a means by which the crop of the farmer is to be
ultimately obtained.
The arts of budding and grafting, which are essential to the
business of a nursery-man, are not necessarily nor generally known
to the farmer.
Dealers whose sales are less than $1,000 a year are, of course,
exempt.




RULINGS.                                  167
(No. 102.)
When demand for payment of license is made the collector or License to be
deputy should be prepared to deliver the license, if the demand is delivered on paycomplied with.
(No. 103.)
The owner or lessee of coal lands may sell at the place of pro-  Owner of coal
mine may sell coal
duction without license.                                            at the mine without license.
(No. 104.)
A chiropodist must take out a surgeon's license for a particular   Chiropodist to
place, which must be specified in the license, and under it he may cense.
travel and perform surgical operations.-(Sections 74, 79.)            Rights under it,
(No. 105.)
The milk of a farmer's cows is considered as among the pro- Farmers do not
ducts of his farm, and no license is required for the sale thereof.  require  licenses
for sale of milk.
A person other than a farmer, who keeps cows and makes the Other persons.
sale of milk an occupation, is not embraced in the above ruling
and will be required to take a license.
(No. 106.)
Millers selling their flour and meal are liable to license as  Millers making
dealers.  If they forward it to commission merchants in New sales subject to liYork or elsewhere to be sold for them they are not required to
take license as dealers for sales so made.
A person licensed as "commercial broker" may, as the agent   A commercial
of others, purchase spirituous liquors, but he cannot sell such brokerb may purliquors without license as liquor dealer.                           liquors without license.
(No. 107.)
Licenses may be issued to parties as "dealers in the Washing-  Dealers in the
markets of' Wash
ton markets," and under said license they may be authorized to ington.
sell in either or any of the recognized markets or market-places
in the city without additional license therefor.
(No. 108.)
A license to a firm of cattle-brokers will authorize the members   Cattle- broker's
thereof to pursue the vocation at different places at the same time. license.
Each member should be able however to exhibit a license, when
called upon.-(Sections 74, 79.)
(No. 109.)
The fact that a person has taken out a wrong license does not  When an error
free him from  the necessity of taking out the proper one, nor the is made by an ap.
assessor of the district from seeing that a proper application is cense.
made.




168                         INTERNAL REVENUE.
Mode ofproced-   Where such person has taken out a correct license he can make
turn of lee.  a claim upon this office for the amount of the incorrect license
fee, accompanied by a statement of the facts, indorsed by the
assessor of the district.
(No. 110.)
Applicants for   When a person who may have applied for license shall die
license who die. before the license is issued, the tax becomes a charge against the
estate of the deceased, and should be collected of the administrator
or executor.  This is especially the case when the license applied
for is that of a dealer, and the administrator closes the business
of the deceased.
(No. 111.)
Hecksters, &C.,  Hucksters, butchers, or peddlers, residing in one district, and
where licensed as
dealers.      making their purchases there, but selling in another district, will
require license, if dealers, in the district where sales are made. If
Where as ped- they require license as peddlers, they should be licensed where
dlers.        they reside, but they are allowed to travel and sell in any district
in the United States, unless prohibited by State laws.
LIQUORS DISTILLED AND FERMENTED.
(No. 112.)
Beer may be re-  The manufacturer of beer, lager beer, or ale, may, according to
moved by brewer
without payment the provisions of section 65, remove the same to a depot owned or
of tax in certain hired by him, in another collection district, and carried on by the
brewer or his agent, in the sole interest of the brewer.  He may
sell the same, so removed, without being required to take a license.
But agents selling beer, lager beer, or ale, at other localities, without a permit for its removal from  the place of manufacture as
above, must take license.
Paymient oft' the duty at the place of manufacture does not authorize the manufacturer to sell anywhere else without'license as a
dealer.
(No. 113.)
Distilled spirits   When the tax has been paid on distilled spirits used by rectifinot subject to additional tax when ers, according to the excise law, no fuirther tax can be assessed
rectified.    upon it after rectification.
(No. 114.)
Bonds  when   All bonds should oe sent to this office when cancelled with the
cancelled.
evidence upon which the collector cancelled them.  When it appears that a bond has been cancelled by the payment of duties,
the collector receiving the same will be charged with the amount
so paid.
(No. 115.)
Who is a distil-   The 16th article of the 79th section of the act of June 30, 1864,
provides that " every person, firm, or corporation, who distils or




TUcTIINCTS.                           169
manufactures spirits for sale, shall be deemed a distiller under the
act."
If a brewer distils liquors for sale, he requires a distiller's li- If a brewer distils spirits. he must
cense, and he must pay the duty upon the liquor distilled by him, pal dutsy.
whether it is sold used or consumed on his premises.-(Sec. 93.)
(No. 116.)
Wines are not classed among spirituous liquors, mentioned in  Wines not spir-.section 93 of the excise law, and are exempt fiom taxation when ituousliquors.
the manufacture and sales do not amount to $600 per annum.
MANUFACTURES.
(No. 117.)
i"Chair frames" or "chair seat frames" being complete in them- Chair frames and
selves, and having a commercial value, must be considered and chair seat framesr
taxed as manufactures, and the makers thereof must take out
manufacturers' license, unless exempt by reason of the provisions
of section 93.
(No. 118.)
The word "premises," which, by the opinion of the solicitor Construction as
of the treasury of October 1, 1862, is regarded as equivalent to the tomi thewords prephrase " place of manufacture," as used in the excise laws, is not of manufacture."
susceptible of any broader construction than the "place of manufacture," although, upon ordinary principles of interpretation, a
broader construction might be justifiable.
The word "premises" can mean nothing more than the place
in which, or the place at which the manufacture is carried on,
whether the place be a single room, in a building containing many
rooms, or whether it be several buildings, and the ground under
and around the same.
Whatever is occupied and used for the purposes of manufacture
must be regarded as " premises" or " place of manufacture," and
any removal of goods therefrom before the first of September, 1862,
which was intended and will clearly serve to distinguish,such
goods from those afterwards produced, must be held as exempting
them from duty.
(No. 119.)
The following regulation has been adopted: " That the process Finishing glass
of uniting the parts of a glass lamp, as the foot, the fountain, and Ware exempt.
the burner, by the use of plaster of paris cement, or other analogous
means, is not regarded as a manufacture."
This decision will apply to glass inkstands, with metallic tops,
united by the same or similar means.
15




170                        INTERNAL REVESUE.
(No. 120.)
Lamp manufac-  In the manufacture of lamps, a glass manufacturer who uses
tureis to be assessed on full value of brass, or other substances which have paid a tax, must be assessed
products.     upon the gross value of his products.
(No. 121.)
Looking-glassl  The process of preparing looking-glass plate is considered a
plate a manufacture.         manufacture, and the plate is subject to a duty of five per cent.
ad valorem.
Insertion of plate   The mere insertion of a plate in a frame is not a new manufacin a frame exempt t
from duty.    ture.
(No. 122.)
Pearlash and pot-  Pearlash and potash are manufactures, and as such are subject
ash deemed to be
manufactures.  to a duty of five per cent. ad valorem, under section 94 of the
excise law.
(No. 123.)
Definition of the  The phrase "Roman or water cement" was intended to cover
term "Roman ce- the various hydraulic cements that are used for the same or similar
Ment."
purposes, and they are subject to a duty of three per cent.(Sect. 94.)
(No. 124.)
oCl-cake exempt.  As "'oil-cake" is merely an incident to the process of manufacturing linseed oil, and undergoes no other treatment than
what is necessary to extract the oil from the seed, it cannot be
taxed as a manufacture.
(No. 125.)
GrInding of salt  The grinding of salt, to adapt it to culinary and table uses,
exempt.       cannot be considered a manufacture.
(No. 1i6.)
Stearine a man-   Stearine is subject to a duty of five per centum  ad valorem.
ufacture.     The opinion concerning the liability of stearine to duty is based
upon the belief that it is not a mere residuum obtained in the manufacture of lard oil, but that it undergoes a further process of manufacture.
(No. 127.)
Cake not taxable   Cake cannot be legally taxed as confectionery, even if composed
as confectionery, of more than one-fourth sugar, as it is evident that it is not so
unless so known
to the trade.  considered by confectioners.
The rule is to follow the fixed and known customs of the
trade, and tax as confectionery only those articles which are
known in commerce as such.




RULINGS.                                  171
Such cake as is made for ornament rather than as an article of Cake made for
food should be regarded as confectionery, and as such taxed.        ornament and not
(No. 128.)
Galvanized iron is a distinct and well-known article of com-  Galvanized iron
merce, and as such must be treated as a manufacture.                a anufacturbl e at its in-nd
This being established, it only remains to inquire whether it is creased value.
to be taxed at its full value, or only at its increased value over the
rough iron used in its manufacture.
A few articles are enunmerated in sections 94 and 95, and made
subject to taxation on their increased value only.  Galvanized
iron is among the articles so enumerated, and hence it follows that
the tax must be assessed upon its increased value only.
(No. 129.)
Wire cloth is an article of trade, and though it is often made  Wire cloth not
upon order and for special purpI)oses, or to be used in machines that exempt.
are subject to taxation, the manuftcturer of' wire cloth is subject
to tax upon the amount of his sales.
(No. 130.)
The setting of a horseshoe is no part of its manufacture.         setting of horser n.      >...    t  *    *        r        shoes not a manuThe business of toeing and corking old shoes is classed as re- facture.
Corking old shoes
pairing.                                                           repairs
Manufacturers of shoes by machinery must pay an ad valorem   New shoes, how
tax of five per cent.; and if the shoer afterwards puts toes and taxed.
corks to them they become a new manufacture, and are subject to;
taxation.
(No. 131.)
The planing of boards for flooring, &c., is not held to be a  Planing, groovmanufacture.  Whenever any operation is performed upon boards ing, and bevelling
boards not a manby which they lose their distinctive name as "lumber," and as- ufacture.
sume a new name, as an article of commerce, and not as lumber,
then they are liable to taxation  as a manufacture.   Planing,
grooving, and bevelling boards do not make them any the less
lumber.
(No. 132.)
Charcoal is not a farm  product, and any person who sells coal  Charcoal not a
while travelling from place to place in the street, or through dif- farm product.
ferent parts of the country, is subject to license tax as a peddler.
If he sell at a fixed place, he is liable as a dealer when his sales  Dealers therein
exceed $1,000 per annum.                                            subject to license.
(No. 133.)
A cutting apparatus of mowing or reaping machine, being com- n   ahintter of mowplete in itself, and sold in the market separately, is liable to tax- ble to tax.
ation.




172                        INTERNAL REVENUE.
(No. 134.)
Tax to be paid  If a coal mine is situated in one district, and the office of the
in district where
mine is located.  company producing the coal in another district, the tax must be
paid in the district where the mine is opened.
Owners or lessees of coal land, who take out coal for their own
use only as manufacturers, must pay the tax of 5 cents per ton.
Under the original law coal-dealers, whose sales are less than
$600 per annum, are liable to duty; but the late act of Congress
of June 30,1864, section 93, contains a provision that producers
whose annual product does not exceed $600 are exempt, provided
it is produced by the labor of the person claiming exemption, or
by the labor of his family.
(No. 135.)
Coke being a re- Coke, as produced in the manufacture of gas, being rather a
siduum and not a.,  t     a       ^               i
manufacture,  is residuum than a specific manufacture, is not the subject of taxanot taxable.    tion under the excise law.  If the supposition be correct that
coke is not produced as a distinct and leading manufacture, nor as
a manufacture known to trade, the production of it as a preparation of coal for the purpose of smelting iron ore cannot be regarded as a manufacture.
For the present, and on the information 1 now have, I hold
that coke produced by manufacturers of pig iron, and for the purpose of smelting iron ore, and so used by the party producing it,
is exempt fiom taxation as a manufacture under the excise law.*
(No. 136.)
&cD, made by ship,  Ship-joiners often manufacture doors, sashes, panels, &c., which
joiners, subject to they set up and fix in their places on ship-board.  These articles
taxation as mann- have a separate commercial name and value.  Those who devote
factures; and if to
an extent exceed- themselves exclusively to their manufacture are merely manufacing $1,000 per annum, liable to li turers.  Those who manufacture them  in connexion with other
cense as manufac- business not taxable, must take license and pay tax on them.
Hence ship-joiners, if they manufacture taxable articles, should be
taxed therefor; and if they manufacture them to the amount of
$1,000 per year, they must take license as manufacturers.-(Sect.
79, art. 31, and sect. 93.)
(No. 137.)
Sashes, doors,  Articles made from wood, such as sash, doors, blinds, &c., which,
&c, taxable. though designed for some particular building, have of themselves
a distinct and commercial value in the market as articles of traffic,
are manufactures, and must pay the tax of five per cent. ad
valorem.
Coffins and head- Coffins and headboards, if made in such a manner that they
boards taxable. would have a specific value of their own if placed in the market
for sale, are to be taxed five per cent. as manufactures.
* By the act of June 30, 1864, section 96, coke is exempt; but the prin
ciple is applicable to other articles, as oil-cake, for example.




RULTNG8                                  173
(No. 138.)
Articles made by the use of a saw alone are treated as lumber,   Articles made
and are exempt from taxation.                                       not taxable.
(No. 139.)
According to section 94 of the act of June 30, 1864, all cotton  Cotton  cloths
cloths on which the excise duty has been paid shall, if' bleached, be hsubjet to duty onreased
assessed five per centum upon the increased value of the cloth.   vTlue by bleach.
Bleached cloths manufactured from  brown cloths imported, and  Duty on bleached
on which the impost duty has been paid, are subject to duty at the cottols made of
im ported  brown
rate of 5 per cent. on their increased value.-(Sect. 95.)          cloths.
(No. 140.)
Enamelled cloth is taxable only on increased value of the cloth, Enamelled cloth
of which it is made.-(See 95th section of the excise law.)         creased value only.
It is required that a tax should be paid on the whole value of
the manufacture of enamelled cloth, unless it can be shown that
the cotton cloth was intended for that use, and that it had previously paid the excise tax, or an import duty, or that it was manufactured prior to September 1, 1862.  These conditions existing,
the tax would be assessed only on the increased value.-(Sect. 95.)
(No. 141.)
Copper coating is a manufacture, and the assessment must be    Copper-coated
bolts, spikes. &c.,
made upon the increased value of the coated bolts, spikes, and to be taxed on
other articles.-(Sect. 95.)                                        their  increased
value.
(No. 142.)
Metallic compositions, made from copper, antimony, tin, sulphur,      Composition
tar, rosin, and naphtha, and used exclusively for the bottoms of cheatings, 3 pent.
vessels as a substitute for copper sheathings, cannot be regarded
as paints, but should be classed as manufactures "not otherwise
provided for," and taxed 5 per cent. ad valorem.
(No. 143.)
Sheet-iron stoves and stove furniture are undoubtedly manu- Sheetvironstoves
factures.                                                           and stove furniture
are manufactures.
(No. 144.)
From the statements made it appears that zinc ore, as dug from   Spelter not subthe mine, is first calcined and crushed, then placed in the furnace, ject to duty.
melted, and run out in the form of slabs, or pigs, and in this form
is called 1" spelter, or zinc metal."
The question arises whether this article, in the form described,
is liable to taxation under the excise law. As the law levies duties only on the "oxide of zinc," and "manufactures of zinc,"
15*




174                          INTERNAL REVENUE.
"spelter, or the zinc of commerce," cannot be regarded as a manufacture in the sense of the law, and, therefore, it is not subject to
duty as such.
(No. 145.)
Value of iron   In estimating the value of cooper's work hooped with iron, on
hoops not to be deducted from arti- which to assess the tax, the value of such iron hoops should not
cles of which they be deducted.
form a part.,
(No. 146.)
A vessel not tax-  Under the construction which has been given to the law, ships,
labl if keel as h barks, canal-boats, and other vessels, are exempt from  duty, if
laid before March
3, 1863.      their keels were laid prior to March 3. 1863; but a vessel finished
Taxable if finished on or after on or after June 30, 1864, is subject to tax, at the rate of two per
June 30, 1864.   cent. on the value of the hull, without reference to the time when
her keel was laid.-(Stat. June 30, 1864, sect. 94.)
(No. 147.)
Blacksmiths and   A blacksmith must be considered as a manufacturer, and subject
mechanics general-         if
ey to be taxed as to taxation, if his business is sufficiently large.
manufacturers.   Repairs which do not add ten per cent. to the value of the arti
Repairing  exempt in certaiu cles should be deducted in estimating the receipts of mechanics.cases.        (Sect. 95.)
Smith's work on   The question whether a blacksmith shall pay a duty on the iron
taatinubect to work for a vessel which he has contracted for, is not affected at all
by the fact that the vessel will or will not be subject to a tax of
two per centum when completed, and hence the time of laying the
keel has nothing to do with the question of liability of the iron
work. All such work, if taxable when offered for sale, is equally
taxable when made for use.
(No. 148.)
Binders exempt  Bookbinders are exempt from  taxation on all printed books
for books, such as
law books, &c.  they may bind for publishers.  The latter are liable to a duty of
5 per cent. ad valorem.-(Sect. 95.)
(No. 149.)
Preparation of   The preparation of corn husks, consistingin cleaning the husks,
corni husks a man-                                 c 
uifcture.     hackling them, and putting them  up in bales for the market, is
deemed a manufacture.
(No. 150.)
Slate  in  the   Roofing slate, mantels, and table tops, &c., in the rough, are exrougih  exempt empt under the 94th section of the excise law, but when finished,
from taxation.
Schoolslatesaro they are subject to a duty of 3 per cent. ad valorem.  School
subject to tax.   slates must be considered as manufactures of slate, and, as such,
subject to 5 per cent. tax ad vakorem.




RULINGS.                                  175
(No. 151.)
If a person makes gangs of rigging, or parts of gangs, such as tShip'  rigging
stays, guys, shrouds, or other standing rigging which has a eases.
separate commercial name and value, he must be considered and
treated as a manufacturer.
If the customer furnishes the materials, the rigger must pay the
tax, but may charge it in his bill for labor, and has a lien upon
the rigging until the bill is paid.
(No. 152.)
Cheese is not considered a manufacture within the meaning of  Cheese not a
manufacture, and
the law, consequently no duty is to be assessed upon it; neither is therefore exempt
froin taxation.
a license required to manufacture it.-(Sect. 96.)                  fro taxation.
(No. 153.)
Maccaroni and vermicelli are classed as "rmanufactures not oth-  Maccaroni and
erwise provided for," and subject to a tax of five per cent. under to trilltio sbject
section 94 of the law of June 30, 1864.                            manufactures.
(No. 154.)
Ice-cream is not a manufacture within the meaning of the law,  rce-crearm not a
manufacture, and
and it is therefore exempt from taxation.                           exempt from taxation.
(No. 155.)
Bobbins for cotton and woollen mills are liable to a 5 per cent.  Bobbins subject
ad valorem  duty as a manufacture.  The party or parties who totaxation
firnish stock out of which the bobbins are made are liable to
license, either wholesale or retail, on the same grounds as dealers
in other goods, articles, merchandise, or comniodities; lbut there
is noreason why the rough material should be required to pay an
ad valorem tax.
(No. 156.)
Horseshoe nails wrought by machinery should be assessed at  Horseshoe nails
the rate of five per centum ad valorem, as a "manufacture not subject to duty
otherwise provided for."
(No. 157.)
Articles of manufacture well known and generally used are Articles taxable,
taxable, though made to order.  Such are smoke chimneys, sheet- heough made to oriron exhaust pipes, blow-off pipes, connecting pipes for steam-engines, &c. A piece of old material wrought into an article
substantially new does not exempt the latter from taxation.
(No. 158.)
Whenever the manufacture of an article liable to stamp duty A manufacturer
under Schedule C. makes his own packets, boxes, or cases, and tof article stybjut




1'jG                        INTERNAL  REVENUE.
der Schedule c. affixes the required stamp answering to the duty imposed, he is
not liable to tax on
the packages if not liable to an additional duty as the manufacturer of the packets,
made by himself. boxes, or cases.
(No. 159.)
Oysters not taable.   Oysters put up in kegs, not air-tight, are not liable to tax.
When in air-   Fresh oysters, put up in air-tight tin cans, are without doubt
tight calls subject subject to duty.
(No. 160.)
Pickles and pre-   Pickles ant preserves are subject to taxation under all circumserves subject to
taxation. Not lia- stances, but are not liable to be again assessed in consequence of
ble to reassess- removal from casks into smaller packages.
ment if put into
smaller packages.    Bottles, whether hermetically sealed or not, are deemed to be
tles defied.ht bot air-tight if impervious to air.
Cost of cans not   The cost of cans is not to be included in the amount on which
to be included in
amount on which the tax is levied.
tax is levied.   Vegetables in air-tight packages are not liable to taxation,
unless desiccated or otherwise prepared.
(No. 161.)
Desiccatedvege-   Mixed, dried, and pressed vegetables, known  by the term
tures a manufa- "desiccated," such as cabbages, turnips, potatoes, beets, carrots,
parsnips, onions, tomatoes, celery, parsley, &c., are to be classed
among the "articles not otherwise provided for," and the manufacturers must pay a duty of five per cent. ad valorem thereon.
(No. 162.)
Articles manu-   Articles manufactured by a State in a penitentiary, or elsefactured by a State
without the inter- where, if made under the direction of State officers for the benefit
ventionofcontrac- of the State, without the intervention of contractors, are not subtors are exempt
from taxation.   ject to taxation under the excise law.
(No. 163.)
Ornaments, &c.,  Brasses, which are bought by the manufacturer of accoutrements
for accoutrements,
if, &c., not subject and delivered in original packages with the accoutrements, are not
to tax.       subject to tax as a part of the accoutrements.
Trimmings for   The trimmings which are buckled into harness become a part
harness to be in
eluded in assess- thereof, and in such cases the tax must be levied upon the whole
meut when com- value of the manufactures, including the trimmings.
pleted.
(No. 164.)
node of render-   Manufacturers of soda-water should make return monthly of all
ing returns ofsodawater  manufac- sales in fountains, and the price received for the same.  No acturers.        count should be taken of the fountain.  Manufacturers will also
return in the same manner the gross amount of sales made in bottles, or other packages. The cost of the bottles and packages
should be deducted before the tax of, five per cent. ad valorem
is levied.




RULINGS.                                 177
(No. 165.)
Drawbacks can be allowed only upon the article on which a bowerawback can
tax has been paid.  When alcohol on which the duty has been articles on which
paid is manufactured into cologne, or perfumed waters, it becomes the duty has been
a new and different article, on which drawback could not be al- pd
lowed, merely because a tax had been paid on the alcohol.
NOTE —This euling is modified by the statute of June 30, 1864, section
168.
(No. 166.)
Articles of clothing made without order or measure, and placed   When  goods
in a store for sale to any person who may desire to purchase, "ade to order are
should be regarded as made " for sale generally," and should be
taxed at the rate of five per cent. ad valorem.
When boots and shoes made upon special orders are not taken
by the persons ordering them, and are placed in a store for general
sale, they should be classed as above, and taxed at the rate of
five per centum ad valorem.-(Sect. 94.)
(No. 167.)
Tailors, boot and shoe makers, milliners, dress makers, and Tax on clothing
manufacturers of hats, caps, or bonnets, who make partly for sale made for sale gengenerally and partly to order as custom work, are liable to a tax der.
of five per cent. upon their entire sales, when they exceed $600
per annum.-(Sect. 95.)
(No. 168.)
A  manufacturing company having a house in the city where   Manufacturing
the sales of the company are made, not by an agency, but by the their own sales
company itself, should be allowed for the expenses of such sales may deduct for
expenses thereof
an amount not exceeding three pdr cent.-(Sect. 86.)              not   exceeding
three per cent.
(No. 169.)
It has been reported to this office that manufacturers of saddle-  Saddlers subject
trees in the county of *****  are assessed only on their profits, toad valorem duty
on products as
when they' should pay an ad valorem duty on their products.       well as tax on
If this is so, you will please instruct your assistant assessors to profits.
make their assessments ad valorem.
(No. 170.)
Isinglass made from  "sounds" of fish is classed as a mRan-  Isinglass a man.
facture not otherwise provided for, subject to an ad valorem duty ufacture.
of five per cent.
(No. 171.)
The: recutting of files is held to be a manufacture, and such  Recutting files a
files are subject to a duty of five per centum ad valorem.        manufacture.




178                        INTERNAL REVENUE.
(No. 172.)
The refining of  The refining of crude nitrate of soda, saltpetre, and camphor,
soda, nitre, and is each regarded as a manufacture, and the manufacturer should
factures.     be assessed five per cent. upon the full value of his products.
(No. 173.)
Bonnets in the   A manufacturer who sells bonnets in the rough will pay tax
rough subject to upon the value of the same when sold by him, and the person
who finishes them will pay tax upon their increased value when
finished.
When  finished   Hats and bonnets, on which an import or excise duty has been
and trimmed are paid, that are trimmed, cut, or changed, in shape or style, are
manufactures.
treated as manufactures, and as such are taxable upon the increased value.-(Sect. 95.)
(No. 174.)
Taxation upon   Tailors, boot and shoe makers, hat. cap, and bonnet makers,
tailors, &C.  milliners and dressmakers, who manufacture any articles for sale
generally, are liable to an excise tax of five per centum upon the
entire product, although a portion may be made to order as custom work.  When the entire product is made to order and as
custom work, the rate is three per cent. upon the excess above the
sum of six hundred dollars per annum.
(No. 175.)
Hoop-poles ex-  Hoop-poles, split and trimmed for box-straps, should not be held
empt.        as a manufacture, nor liable to duty.
(No. 176.)
Preparing hair  Hatchelling and twisting of hair into ropes, to curl and lighten
for upholsterer's         pat                   upholstering,
useamanufacture. the hairpreparatory  to its use in upholstering, is a manufacture,
and taxable under section 94.
(No. 177.)
Sized orbleached   Sized or bleached wrapping cotton twine and cord are liable to
manufacotton a an ad valorem duty of 5 per cent., and this liability is not at all
affected by the fact that the twine or cord or thread has previously
been assessed and paid tax in the raw state.
(No. 178.)
Tin roofingIs I "Tin roofing" is not a manufacture, nor taxable.
notamanufacture,
nor taxable.
(No. 179.)
Patentees em-   By decision No. 77, whenever a person is the owner of a patent
pies to mnufar- or of the right to manufacture a patented article, and employs
ture patented arti- other parties to make such patented articles, the patentee or owner
cles subject to
taxation therefor. of the patent right will be regarded as the manufacturer, and the
tax will be assessed upon the sales as made by him or his agents.
This decision, it seems to me, covers the case referred to.  The
exclusive right to manufacture and sell these sewing-machines is
vested in Mr. --—, by virtue of his patent.




RULINGS.                                179
He must be regarded as the manufacturer, not simply by construction, but legally, though the entire mechanical labor and the
materials used in the production of these machines are furnished
by other parties.
Mr. —, then, being legally the manufacturer, all the liability
for taxes on the sewing-machines attaches to him, and the tax
must be assessed upon the sales as made by him or his agents.
(No. 180.)
Manufacturers of shirts must pay an ad valorem duty of 3 or 5  Shirts, though
per cent., as the case may be, though the materials used may have made of foreign
per cen.,materials, subject
paid an import duty.                                              to duty.
l iability of manParties who manufacture shirt-bodies are liable, if the increased,facturers of shirtvalue added to the material exceeds'the amount of 5 per cent. ad bodies.
valorem.
There is no clause other than the 96th section of the act of
June 30, 1864, by which they can claim exemption, and they can
claim it by that section only on the condition stated above.
(No. 181.)
Railroad chairs manufactured by rolling the iron at once into  Wroughtrailroad
the chair-shaped bar, and not into the ordinary bar and then into chairs, 3 perton,
shape and size for the chair, must be taxed at the rate of three
dollars per ton.
(No. 182.)
Two thousand pounds are deemed the equivalent of a ton in all A ton 2,000 lbs.
cases under the excise law. —(Sect. 94.)                          in all cases.
(No. 183.)
Railroad iron, made partly of old and partly of new iron, is to   Railroad iron
be regarded as new; and is liable to the duty of three dollars per made partly of old
and partly of new
ton.                                                              iron to be regarded as new.
(No. 184.)
Every new car or locomotive must be regarded as a manufac- Articles made to
ture, and taxable as such, even though it be made to take the place repa ce-,imilararof a car or locomotive which is worn out and thrown aside.         been worn out not
An old car or engine is liable to an ad valorem tax on account of  exempt a. repairs.
repairs made thereon, when such repairs increase its value ten per gines when recent. or more; and all articles used in such repairs, or new parts if theo repairbe taxin
furnished, which have in themselves a commercial value, and crase thevaluelO
which would be liable to tax if sold, or removed from the place per cent. or more.
of manufacture for sale, are equally liable to tax when made for and
used in the repairs of old cars or engines.
(No. 185.)
Tailors are manufacturers. The clothing which they manufac- Tailorsmanufac
ture is well known as an article of commerce.                     turers.




180                        INTERNAL  REVENUE.
Clothingtaxable.  If made to order, it still has a commercial value, independent of
the fact that some one person is intended as the purchaser.
(No. 18 6.)
Muskets.      The manufacturer of parts of muskets, as barrels, locks, &c.,
Tax on the parts
and on the tlun which have a commercial value, is liable to a tax thereon.  If the
valuer of ilusket in assermbling   or putting the various parts together adds more than
certain cases.
5 per cent. to the value of the parts on which taxes have been
assessed, a tax should be assessed upon the value of the musket.
(No. 187.)
Manufacturers  A person who manufactures molasses from sorghum need not be
of sorghum molas-  licensed as a manufacturer, and the molasses thus produced is not
licensed.    subject to a duty.
Sorghum molasses not subject to
duty
(No. 188.)
Yellow octlre h  The production of yellow ochre is a manufacture, and subject
manufacture.   to duty, as such, under the general clause, section 94.
(No. 189.)
The compounding of maple sugar with other sugar is held to be
a confectory priocess, rendering the compound liable to the duty
imposed upon sugar candy and other confectionery.  And all
sugars so compounded since the passage of the act of March 3d,
1863, must be assessed and returned to the collector.
Merely melting   The mere melting of m.aple sugar, without compounding, is
maple sugar not
chargeable.   held not to be a confectory process, rendering it liable to tax.
(No. 190.)
Essential oils, 5   Essential oils are subject to an ad valorem  tax of 5 per cent.
per cent.     under the excise law.
(No. 191.)
Handles finished   A person who manufactures shovel and fork handles, with the
taxable as a man- exception of boring the head and fitting the lower end of the
handle to the shovel, and boring the end of the handle to receive
the fork, cannot claim exemption from the tax as a manufacturer.
The law exempts from taxation partially wrought handles; that
is, handles in the block, or rough form. Such as are finished,
but not fitted, have a known and commercial value of their own,
and must therefore be considered and taxed as manufactures.(section 96.)
(No. 192.)
Box-making a   The making of boxes is a manufacture of wood.  Those making
manufacture.    boxes will be considered and treated accordingly.




RIJLINGS.                                181
Barrels, when made by manufacturers of whatsoever article for
the purposes of their business, are taxable as separate manufactures.
(No. 193.)
Millers and distillers who manufacture barrels for their own Barrels taxable
use, must pay duty on the entire product.  When the annual as a separate manufacture.
product does not exceed the rate of $600, and is produced by the  When the annu.
al product does not
labor of the person or firm  making the same, or by his or their exceed the rate of
family, the product is exempt from duty.-(Sect. 93.)                $600.
(No. 194.)
Staves, hoops, and heading are not regarded as manufactures  Staves, hoops,
under' the law.  If, therefore, a person makes flour barrels from aard hed as ding, not
them, he must pay a tax of five per cent. ad valorem  on the factures.
amount manufactured. When staves which have been prepared
and set up, or fitted as casks, are sold in sets, they are not taxable
as shooks, whether with or with without hoops and heading.  If a per-  Shooks exempt.
son uses barrel shooks, and sets them up as flour barrels, he would frBrroels maxdae
be considered a manufacturer, and liable to taxation.-(Sec. ble.
96.)
(No. 195.)
The sorting, cleaning, and tying of bristles into bundles cannot brittngot, &c, oman
be considered a manufacture.                                         ufacture.
(No. 196.)
Coal is a production, and not a manufacture.                        Coalaproduct,
All coals mined, except pea and dust coal, regardless of the use
to which they are applied, are subject to duty under section 94.
The process of grinding and granulating pea and dust coal, re- use of fgrounderyducing it to a uniform fineness, that it may be used by foundery- men taxable as a
men in forming their moulds, appears to be a manufacture, both manufacture.
by reason of the process involved and because a new article of
trade is produced.
(No. 197.)
A person engaged in the manufacture of salt, or any other article, in Persons produand conwho uses coal of his own production for fuel, is liable to taxation suning it in the
manufacture  of
on such coal, as provided in the 94th sectioS of the excise law.   salt, are liable to
If a person engaged in the manufacture of salt, also packs pork, taxation upon the
coal. If they manand uses salt of his own manufacture, he is liable to tax on the ufacture barrels for
salt so used, in the same manner as on that which he sells to other packing salt'thaeparties.                                                             ble.
If the person above referred to manufactures the barrels in  A pork packer
who makes his
which he puts his salt, and also those used by him  in packing own barrels should
be assessed therepork, he is liable to tax on the barrels in the same manner as any on.
one would be who might have manufactured them for him.-(See
proviso to sect. 93.)
16




182                         INTERNAL REVENUE.
(No. 198.)
Fire-bricks.   Fire-bricks are subject to a duty of five per cent. ad valorem,
not being included under the term  "bricks," as used in the 94th
section of the excise law.
(No. 199.)
Oil-dressed leath-   The phrase "oil-dressed leather" is a technical term, applied by
r defined.   the trade to a certain kind of leather which is used in making
gloves, mittens, moccasins, covering for the hammers moved by
piano keys, and for several other like purposes. It does not apply
to leather in which oil is used as a dressing, indiscriminately.
(No. 200.)
Neat's-foot oil a   The making of neat's-foot oil is a manufacture.
manufacture.
(No. 201.)
Soles, &c.,made   Soles, stiffenings, &c., for shoes, made from  the shavings pro
from   shavings  
subject to tax.' duced by curriers of leather, should be regarded as manufactures,
and taxed as such.'(No. 202.)
Finished or cur-   Finished or curried upper leather made from  rough leather,
ried upper leather on which the tax has previously been paid, is subject to an addibeen paid in the tional tax of five per cent. on the increased value in consequence
rough, taxable on
the increased val- of finishing or currying.
Uehrnes. leather   The tax on harness leather is levied according to the same rule.
Harness leather.
(No. 203 )
The finisher of   The finisher of goat, kid, and sheep skins is to be regarded as
goat and sheep the manufacturer, and the tax should be assessed upon the value
skins to be deemed
a manufacturer.  of the finished skins.  If they have been taxed previously in the
rough, the tax is assessed on the increased value only.'
(No. 204.)'Rule for assess-  Under the proviso to section 94 the tax on cloths dyed, printed,
ing cloth dyed,
printed, &c.    or bleached, is to be assessed on the difference between the fair
market value of the cloth before it is dyed, printed, &c., and its
value when dyed, printed, &c., as shown by actual sales.
Thus, if the brown cloth sold at 15 cents, and the tax was assessed and paid on that valuation, and if the same cloth, when
dyed, printed, &c., sold for 25 cents, ten cents must be considered
the increased value, and the tax must be assessed accordingly.
(No. 205.)
gMianufactured   If goods are sold through   an agent, under salary, the tax will
of an agent of the be levied upon the sale of goods from month to month. The




IUITLINGS.                               183
transfer from the factory to the care of the agent for sale will not liaplacter nota
be considered such a recmov;.1 as to require payment of tax within
the same month unlcss the -aooeds are sold also.
In other words, goods sent to an agent are regarded as still in  To be taxedwhen
the factory, and in such'case the tax is due, when the goods are sold or removed.
actually sold or removed friom the agent's custody.
(No. 206.)
Cement pipe should be regarded as a manufacture and as such   Cement pipe a
subject to tax.                                                     manufacture.
(No. 207.)
The grinding of drugs is not a manufacture, unless they are   Grindilng drugs
compounded with some other drug or mecdicie..                       ulesi Compounded with another
(No. 208.)
If' a r:ilroadl compl)any refuse to make monthly returns and pay   Railroad compa.
taxes, as it is held they are bound by law to (lo, under section 93, nies may be disthe assistant assessor will proceed to a.;sess the company, upon payment of taxes
such information as he mnay have, and the colletor will collect upon their manusuch taxes in the same manner as is provided for the collection of
taxes firom delinquent persons, viz.: by distraint and sale of goods,
chattels, or effects of said company.
(No. 209.)
Barges built by a railroad company for the transportation of  Barges built by
railroad  cornpa.
freight across a river, should pay a duty of two per cent. ad valorem. nies, 2 per cent.
(No. 210.)
A rifle cannon is not in any commercial sense,:or in the sense   Cannon subj, c
intended by the framers of the law, a " casting."                  to a duty of 5 per
A cannon is a manufacture, and it would be a misnomer to call
it anything else, and a failure to comprehend the requirements of
the law to tax it as anything else.  All manufacturers of cannon
are required to pay thereon an ad valorem  duty of 5 per cent.
Shot and shlell lmayr be taxed as castings under the act of June   Shot and shell
taxable ascastings.
30, 1864, section 94. 
(No. 211.)
"Piano actions" are not so peculiar in shape, size, or manner of and   gstactions
construction as to entitle them to exemption from tax.              ble.
They have a commercial name; and if offered for sale, purchasers for them could easily be founl.
For these reasons they must be treated as manufactures, and
subject to 5 per cent. ad valorem  tax.  For similar reasons, the
strings must be held liable to tax.  If the value added to the wire
(loes not exceed 5 per cent. ad valorem, the strings would be exempt under the 96th section of the act of June 30, 1864. The
fact that the pianos are taxed on their full value in the finished
state does not at all affect the question.




184                          INTERNAL REVENUE.
(No. 212.)
nuty on pi   ails   All articles that were commercially known and sold as cut nails
and cut spikes at the time of the passage of the excise law are
subject to the specific duty.
Tacks and brads.   Tacks and brads, not commercially known as nails and spikes
at the time aforesaid, are to be taxed as unenumerated articles,
subject to a duty of 5 per cent. ad valorem.
minUsage  dester-   The usage when the law was passed should determine the class
which articles be- to which any of these articles belong.
long.
(No. 213.)
tiefincludedition of ar-   The phrase " Stoves and hollow-ware" is to be construed to
ticles included in
the phrase "stoves include fire-frames, open grates for fire-frames, and registers.
and hollow ware."
(No. 214.)
Stereotype plates   Persons engaged in making stereotype plates are liable to license
not deemed manufactures, and are, under section 79, article 49, and the plates are liable under the
consequently, ex- law to the tax of 5 per cent. ad valorem.
empt from taxation.
(No. 215.)
Metallic burial   "Metallic  burial cases" are taxable as a manufacture, viz:
cases a manufact'ure.         5 per cent. ad valorem, under the general provision of section 94,
taxing "all manufactures of iron, steel, lead," &c., at that rate.
(No. 216.)
Silver consumed   Silver used in the manufacture of silver-plated ware is not to
not to be deducted be deducted from the value of the manufactured article before asin assessing.  sessing the tax.
Mode of proced-   The law provides only for the exemption of "bullion used in the
ure for determin-. l  manufacture of silver ware."  Assessors should be satisfied upon
used in the mannu- two points before allowing the exemption in any specified case:
facture of silver          b                                  a
ware."           1st. That it is the material technically known to the trade as
"bullion" which is used, and not any mixture or alloy; and,
2d. That the article produced is classed by the trade as "silver
ware."
(No. 217,)
Value of bullion   Silver ware is to be taxed for the value of the ware over the
may be deducted value of the bullion used in its manufacture.-(Sect. 96, stat. June
from silver ware,
butnot from plated 30, 1864.)
1ware.            Silver bullion rolled or prepared for platers' use exclusively, is
not taxable when so rolled or prepared; but the plated ware is
taxable on in its full value.-(Stat. June 30, 1864, sect. 96.)




RULINGS.                                  185
(No. 218.)
A coal-miner cannot be permitted to deduct a percentage for  Coal-minerscanthe pea and dust coal he has sold mixed with taxable coal.  He nt dedct abr per-&
must separate the two classes, or pay duty upon the whole amount du,,t coal when it
sold.                                                                olhert coal.
(No. 219.)
Bone coal is subject to a duty of five per cent. ad valorem, as  Bone coal.
a manufacture not otherwise provided for.
(No. 220.)
Vinegar should be taxed five per cent. without regard to the  Vinegar.
articles from which it is made.
(No. 221.)
Crude turpentine, or pitch, should be classed as a manufacture,  ceude turpentine
a manufacture.
subject to a duty of five per cent.
(No. 222.)
There is no provision in the excise laws requiring shipping-,rs.Shipping.masmasters to be licensed.
S'rA M PS.
(No. 223.)
The manufacturer of a medicine who has or claims'to have any  Pr oprietarv tmed
private formula or occult secret or art of making or preparing the stamped if adminsame, must cause the appropriate stamp to be affixed to each bot- istered by maker.
tie or package, although he may intend to administer, and shall
actually administer the same to patients who are under his personal
charge.
(No. 224.)
A renewal of a promissory note subjects it to the same amount  A note renewed
of stamp as an original note.                                        mustbestamped.
(No. 225.)
Deeds of land made under the decree of a master in chancery in chancery must
are subject to stamp duty as conveyances.                            be stamped.
(No. 226.)
The date of execution and not the date of record determines the Liability to stamp
duty dates from
question of liability to stamp duties, of deeds or other instruments execution of inof writing, subject to the payment of stamp duty under the pro- strument.
visions of the internal revenue laws.
16 




186                         INTERNAL REVENUE.
(No. 227.)
Citation from   A citation from the surrogate's court is not an original, process,
not gae "origiaco l (a surrogate's court not being a court of record,) and is not subject
process."     to stamp duty,
(No. 228.)
Dedimrnuspotesta-   A  "dedimus potestatem"  or commission  issued out of any
tern not subject to
stamp duty.    court in one State to take the deposition of a witness in any other
State, or in the same State, to be used on a trial of a cause pending,
is not subject to stamp duty.
(No. 229.)
Power of attor-   A mortgage or trust deed being duily stamped as "mortgage" is
ney in a mortgage
not silbject to pot subject to further stamp duty by virtue of a power of attorney
stamp.        or power of sale contained therein.
The stamp duty required upon assignment of mortgage is the
same as that imposed upon the original instrument.
(No. 230.)
Indorsement on   If the indorsement upon a writ reqired in an action brought
under seal. bond   by a citizen of another State is under seal, it is a bond, and will
When not under require a twenty-five cent revenue stamp.
seal an agreement.   -                             H
If not under seal, it is liable to stamp duty as an   agreement.
(No. 231.)
official bonds   The official bonds of sheriffs, constables, executors, administrasubject to stamp
duty of sO cents.  tors, trustees, guardians, &c., come within the meaning of the
third clause of Schedule B, title "Bond," and are each subject
to stamp duty of one dollar.
Letters of guardianship are exempt from stamp.
(No. 232.)
Certificate  of   A certificate of ownership of a burial lot in a cemetery is subownership in a.
cemetery subject ject to stamp duty.
to stamp.
(No. 233.)
" Warehouse re-   All receipts for grain or other property of any kind, held on stor
ceipts."      age in any public or private warehouse or yard, are a "warehouse
receipts i' witliin the meaning of the excise law, and are each subject to a stamp duty according to the value of the property
stored.




RULINGS.                                187
(No. 234.)
"Plantation  Bitters" are a proprietary medicine, and  sub-  Plantation  Bitject to a proprietary stamp.  "Bourbonia Whiskey," "Wolfe's stamp duty.
Schiedam Schnapps," and " Billinger's Gin," if not claimed as pro- kBourbonia Whis
prietary, and stamped as such, must be regarded the same as other ject.
liquors, subjecting the person who sells them to the liability of a
liquor-dealer's license.
(No. 235.)
Every foreign bill of exchange must be stamped by the party Foreign bills of
accepting it in this country, if the acceptor be not a fiscal agent or stexchage must be acother public officer of the United States acting in his official capa- cepted or negotiacity in accepting the bill.  If the bill be drawn abroad and be
negotiated before acceptance, it must be stamped at the time
of its negotiation. If it be drawn at sight and paid on presentation, it must be stamped by the party paying it at the time of
payment.
(No. 236.)
If the manufacturer of proprietary articles, acting in good faith, Articles in schedI.. n                    ule C to be stamp.
and upon such information as he can obtain, affixes a stamp an- el to answer to
swering to the retail price in the market where he deals, or in the ordinary   retail
vicinity-thereof, he will be exempt from proceedings for penalty, price.
even though in other parts of the country the articles so manufactured and stamped may be sold at enhanced prices.
Articles enumerated in Schedule C, when sold in bulk or in   When sold in
quantities greater than specified or contemplated in the part of bulk, to be taxed
the excise law relating to said schedule, will be taxed as mannufactures. If such articles are afterwards prepared and sold in
such packages as are mentioned. or described in Schedule C, the
appropriate stamps must be affixed to the packages.
(No. 237.)
" Are sterling bills drawn in A foreign country, and sent to the
United States for sale, and sold hete, liable to the tax law requiring stamps?"
The law is not clear upon this point; but I am of opinion that Bills of exchange
drawn and pIlayable
any person who should issue such a bill in this country unstamped ill f     or(in lolMnwould be subject to the penalty prescribed in section 100 of the tries, negotiatedip
excise law of July 1, 1862.*                                      subject totaxation.
It is also provided in section 100 that no bill of exchange shall
be'paid or negotiated without such stamp; and by the same section any person who shall pay or negotiate, or offer in payment
any such draft or order without stamp, shall forfeit the sum of $100.
The provisions seem to be sufficient for the case suggested,
and, I think, it will be a violation of the law  for any person
to negotiate in this country bills of exchange drawn in England,
and payable there, unless they are stamped as required in Schedule
B, under the head of " inland bills of exchange."
*See section 158 of the act of June 30, 1864.




188                         INTERNAL; REVENUE.
(No. 238)
Value of proper   The value of all the property of the testator, whether real or
ty in jurisdiction,
measure of stamp. personal, which, under the law or by virtue of the terms of the
will, can be administered upon, and is within the jurisdiction of the
court wherein the will is approved, is the measure of the stamp
duty chargeable upon the will when proved.
Addition'l stamps   Should the will be proved in another jurisdiction, it will then be
if reproved in other
jurisdictions,    necessary to affix an additional stamp proportionate to the value
of the property within such jurisdiction, and subject to the law
and terms of the will.
(No. 239.)
Proprici etanryo te   Proprietary medicines, given to the poor, are exempt from
poor.         taxation.
(No. 240.)
Agreements for   Both agreements, that held by the tenant as well as that held
leasing subject to
stamp  duty as by the landlord, are subject to stamp duty, under the head of
leases.         Lease."
(No. 241.)
Conveyance by   The conveyance of property to heirs, by an executor, adminisan  executor to
heirs subject to trator, or trustee, should be stamped, according to the full value of
stamp duty.    the property.
rondnon appeal   The bond, on an appeal from  a lower to a higher court, is exfrom one court to
another, exempt. empt from stamp duty, as a bond " required in legal proceedings."
(No. 242)
What bonds are   All bonds required  in legal proceedings are exempt from
subject to taxation
and whtat are ex. stamp  tax; but this  does not exempt bonds of guardians,
elmpt defined.    administrators, assignees, trustees, &c.
(No. 243.)
Notes payable in   A note payable in corn is subject to stamp duty.
merchandise sub-              aking
jercttostape duty.   The party making the note, and the party receiving the same,
must estimate the value of the corn at the date of the note, and
affix a stamp thereto proportionate to the value thereof, agreeably
to Schedule B.
Penalty for issu-   The party receiving the note, without an adequate stamp, will
mug or receiving do so at his peril, and the party making and issuing it, without an
such notes without stamp.    adequate stamp, will be subject to the penalties of section 158 of
the excise law.
(No. 244.)
Clearing-house   Clearing-house receipts, if used exclusively in the business of
receipts  exempt the clearing-house, and if they are not allowed to pass into the
from stamp duty,
if not allowed to hands of third parties, will be regarded as ordinary receipts,
pass into circula- which do not come within the provisions of the stamp act, and
which are therefore exempt from tax.




RULINGS.                                 189
(No. 245.)
The stamps affixed to letters of administration on intestate es- teof adminislet-ra.
tates should correspond in value to the duties on probate of will. tion of intestate
estates.
(See Schedule B.
(No. 246.)
Any power of attorney, conveyance, or document of any kind, Legal documents
made and issued ill foreign countries, which is to have effect in the odrwn abroade, but
United States, and which, if made and issued within the United Ulnited States, reStates, would require a stamp, may be stamped, and the  stamp can-  thougl made liere.
celled by the maker, at the time and place of issue, as provided in
the excise law, or by the party to whom the same is issued or by
whom it is to be used.-(Sect. 163.)
(No. 247.)
The certificate of a master in chancery, in the case of a debtor,   Certificates of
masters in chanthat the plaintiff has good cause of action, &c., and the certificate cery.
of the master in chancery that he has administered the oath to a
poor debtor, are both subject to stamp as certificates.
Certificates of sheriffs upon processes, that such processes have  hertificates of
been duly served, are exempt from stamp tax.
(No. 248.)
Papers filed in court, on which there is an indorsement made  Legal papers inby the clerk or register that they were filed at a certain time, do  orset by clerk owing
not require a certificate or other stamp.                          date of filing, exempt.
If-copies of papers which have been filed in court are issued  Certified copies
with certificate, a certificate stamp will be required on such copies require stamp.
(No. 249.)
Aareem'nt stamps
The tax of five cents per sheet on "agreements" applies to not to apply to
- s~~~~~ ~~bonl is and mortagreements, appraisements, &c., and not to deeds and mortgages. gages.
(No. 250.)
Executory agreements, for purchase of real estate. should be
stamped as "agreements."
(No. 251.)
A  chattel mortgage, made prior to 1st October, 1862, is valid   Chattel mort.
gages made prior
without stamp; and the renewal thereof, by notice entered upon to October l, 1P62,
the record, as provided by the laws of several States, does not valid   without
stamps.
render the use of a stamp necessary.  Upon the same principle,  Also, exempt on
it must be held that when a mortgage has been stamped, agree- renewal
ably to the act of July 1, 1862, its revival or renewal, in the same
manner, does not render the use of the stamp necessary.




190                        INTERNAL  REVENUE.
(No. 252.)
Prepared chalk,  As prepared chalk is used almost exclusively as a cosmetic, each
packet, bottle, pot, phial, or other enclosure or envelope, in which
it is contained, is subject to stamp duty, as provided in Schedule O.
If not sold as a cosmetic, it will be subject to a duty of five
per cent. ad valorem, under section 94, as a manufacture not otherwise provided for.
(No. 253.)
Stamp on deeds  In all conveyances of real estate by deed, the law provides that
must answer to
the value of the the stamp or stamps affixed must answer to the value of the estate
estate. See Sched- conveyed. If the consideration specified does not correspond with
the value, the grantee will accept the title with all its perils.
If the consideration named in a deed be "natural love and
affection," and the grantor neglect to affix stamps corresponding
in amount to the value of the estate, it is not easy to see how
the title could be sustained, when it appears from the deed
itself that there was a sale of the estate, although the consideration named is not such as to require a stamp under the excise
law.
(No. 254.)
eAl to stamping  Do powers of attorney for foreign countries for the collection of
to be used in other moneys abroad, or the sale of property there, require stamps?
countries.      If such powers of attorney are so prepared and authenticated
as to conform to the laws of the country in which moneys are to
be collected or property sold by virtue thereof, I am of opinion
that the transaction would be valid as between the principal and
attorney, and that the rights of third parties could not be questioned, upon the ground that such powers were not stamped according to the laws of the United States.
The law provides that bills of exchange drawn in, but payable
out of, the United States shall be stamped.  No such provision
exists with regard to powers of attorney; nor is there reason to
suppose, from the language employed, that stamps are required
upon such instruments when made in this country, but which could
be operative and of value only in another country.
(No. 255.)
A special claim   It appears from the evidence submitted that the article sold
of an marticfle en- as "Husbands's Calcined Magnesia" is an uncompounded medicinal
ders it liable to chemical; but inasmuch as it is offered for sale under a name not
stamp duty under
Schedule C.    laid down in the pharmacopceias, dispensatories, text-books, or
journals mentioned in section 166 of the excise law, and inasmuch
as it is advertised and offered for sale under a form or guise not'described or denominated in said text-books, it is subject to
stamp duty under Schedule 0.  The maker claims upon the
label that the article is prepared by no other person than said
t "Husbands," which is, in substance, a claim to an exclusive right
for making or preparing the article advertised and sold by him.




RULINGS.                                   191
(No. 256.)
Memorandums of purchase and sale must be regarded as within   Brokers' memothe meaning of the clause pertaining to contracts or brokers' notes, rchase andf pusale
(Schedule B, excise law,) and therefore subject to a stamp tax of subject to stamp
ten cents.
(No. 257.)
Bonds of administrators, executors, and guardians should each &cAdministrators,n
have a one dollar stamp affixed.                                        Probate of Will,"Probate of Will" is subject to stamp tax, but letters testamen- subject to tax.
Letters testatary issued thereupon are exempt.                                     mentary  issued
thereupon exempt.(No. 258.)
Checks drawn on a bank by one of its proprietors for his daily Checks drawn
expenses, or by its employes for their wages, must be stamped. tors baor employies
The check of a correspondent, on money to his credit, to trans- subject to stamp
fer an amount of money collected for him, is also subject to stamp   Checks drawn
duty. J + ~~~~~~~~~~~~~~~~~against collections
dnty.                                                              againat co~lectionsalso subject to tax.
(No. 259.)
Cologne water is subject to stamp tax under Schedule C.              Cologne taxable.
(No. 260.)
Telegraphic messages forwarded free of charge, by, railroad or  Messages forrail-....   z... En    -t.   road or express
express companies, or which are paid for in kind, mustbe account- companies, if free
ed for in gross receipts of company.                                  or paid for in kind,
or if for individu*
Messages forwarded in the same manner for corporations or alsor corporations,
individuals, treated as free messages in their transmission, but paid if treated as free,
though paid for
for quarterly or yearly, must also be accounted for.                  quarterly or yearMessages of a railroad company sent over a line which they do l           ines which they
not own and work exclusively for railroad purposes, although the do not exclusively
own, must be acstock of the telegraph line over which their messages pass may be counted for in repartly or chiefly owned by the railroad company, must also be turn of gross receipts.
accounted for.
Only such messages as are covered by the following are entitled
to exemption as " free messages:"
"Messages transmitted  by telegraph and  railroad companies  If over their own
over their own wires, on their own business, for which they receive lines, and not paid
no pay.
(No. 261.)
* The act of March 3, 1863, has changed the stamp required from  8ct of March 3,
twenty-five to ten cents, only in those cases in which the premium  mount of stamps
or assessment upon a policy of insurance shall not exceed ten only in those cases
dollars.                                                              mium or assessmert exceeds $ 10.
The words "premium  or assessment" are held to include as  Defieition of the
well cash payments as the amount of premium or deposit notes words ", premium
upon which assessments are actually made.
* The act of June 30, 1864, contains the same provision.




192                         INTERNAL REVENUE.
Interest or an-   The law  does not appear to apply to the case of an interest
nual payments not
affected by the or annual paynment, which must necessarily be contingent and
amended act,    variable.
(No. 262.)
A sheriff's deed   Although the writ or original process in a suit may have been
requires a stamp,
n1otwithstand'gite properly stamped, a sheriff's deed under an execution issued upon
writ or origesswasinl the judgment will require to be stamped under the head of
process was duly' c
stamped.      "conveyance."
Date of deed de-   The date of the deed must determine its liability to stamp duty,
termines the liability to stamp, not independently of the date of the original process.
the date of original
precess.                                    (No. 263.)
Bonds issued by the State, and executive warrants on the treasurer of the State, are exempt from stamp duty.
State bonds and   It follows also, from  the same decision, that the check of the
checks  exempt
froim duty.   State treasurer, for moneys belonging to the State, is exempt from
stamp duty.
orToentronasustate   The orders of a town treasurer upon the State treasurer for
treasurer not ex- money due to or belonging to the town are not exempt.
empt.
(No. 264.)
Deeds made prior   By the first proviso of the sixteenth section of the excise law,
wto Juneut stam, no passed   arch 3, it is declared that no instrument, document, or
void, but may be paper, made, signed, or issued prior to the 1st day of June, 1863,
stamped in court
whenever neces- without being duly stamped, or having thereon an adhesive stamp
sary.         to denote the duty imposed fhereon, shall, for that cause, be deemed
invalid and of no effect, and by the second proviso the stamp may
be affixed whenever it is necessary to use the instrument or document as evidence in any court.
A deed executed and delivered prior to June 1, 1863, is not
void, nor even voidable, for the reason that the same has not been
stamped. See also sect. 163, stat. June 30, 1864.
(No. 265.)
Originals and   The clause of Schedule B, imposing a stamp duty upon broduplicates of bro- kers' contracts, is construed to include both the original and the
kers'  contracts
nlust  have  a duplicate —the one issued to the seller V  well as that given to
stamp.        the buyer.
(No. 266.)
Demand loans   Demand loans made on checks stamped as such, are an evasion
made on checks Of the law, if made with an understanding that the check is not to
an evasion of law,
and liable to pen- be presented, or not to be presented till a day future.
made,&e.fr if  Notes, whether on demand or on time, are subject to stamp
duty as " inland bills of exchange."




RULINGS.                                     193
(No. 237.)
The masters' inward and outward manifests of the whole cargo  Masters' inward
are subject to stamp duty under the provisions of the internal and outward mane
revenue excise law, except in the case of vessels plying between subject to duty.
the United States and British North America.
(No. 268.)
When parties have complied with the terms required for a per-  Collectors not
authoriz'd to claim
mit to export distilled spirits, there is no authority by which the to reinspect where
collector can claim the right to reinspect the same, and charge eadyrties havopliedalan additional inspection fee.                                            with the law.
Neither does the law authorize a fee for issuing permits for ex- iNo fees authorports of distilled spirits, &c.; or for filling out the bonds and ne- permits for expor-'.                                        tation  of distilled
cessary papers for such permits.                                        spirits.
(No. 269.)
Certificates of dismission and recommendation of church mem-   certificates of
bers are not subject to stamp tax.                                       commendation of
members require
no stamp.
(No. 270.)
Annual payment
of interest on preThe annual payment of interest on a premium note is not a miul note not renewal of policy.
renewal of the policy.  If payment be delayed beyond the day   If payment is
when due, its acceptance afterwards would be a renewal and sub- tane aed, ftits accerds
ject the party to a stamp on the policy.                                 would be a renewval  and  require
a stamp.
(No. 271.)
Every conveyance,whether by quit-claim or warranty-deed, must   Deeds should
bear a stamp, or stamps, corresponding to the value of the estate poarry nedstamps prothe
conveyed, whether the conveyance be made by quit-claim  or war- interest they covranty-deed.  In  several States it is the custom  to discharge a er.
mortgage or deed of trust by a quit-claim deed from the mortgagee to the mortgagor.  A  quit-claim  deed, in such a case, does  Quit-claim deeds,
not operate to convey the estate; it is merely in substance a re- or mere releases of
lease of the mortgage under it.  Being, therefore, equivalent to a from tax.
discharge of the mortgage, it has been held that such a quit-claim
deed is exempt from stamp duty.
(No. 272.)
When " bills of sale," or deeds of vessels, are given as security   Bills of sale of
for money, they must be treated as conveyances in trust, and   security for given aostamped under head of Mortgage.                                          ney, are subject to
stamp tax as mortgages.
(No. 273.)
When  a note is made payable at a certain bank, and a check   Checks drawn
to meet notes at
is drawn upon the same bank for the amount of it, a check stamp same bank must
is required for the check.                                               havq stamps.
17




194                           INTERNAL REVENUE.
If notes are   When the note is charged at the bank to the account of the
charged to prom-           ar
isors,  and o10 promisor, and a check is not used, then a stamp is not required.
checks are used,
stamps are not xe-                            (No. 274.)
quired.                                       (No. 2 74.)
Stamps on let-   The stamp used upon letters of administration upon the estates
ters of administra- of intestates must answer to the value of the real and personal
tion of intestates'
estates must be in estate within the jurisdiction of the court.
proportion to the
value of interest
included.                                    (No. 2 75.)
Sheriffs' deeds   Deeds of real estate sold by a sheriff under process of law are
are  subject to subject to stamp duty.
stamp duty.
(No. 276.)
Certificates of   If possession  of real estate is taken by the mortgagee, or surwitnesses as to rendered by the mortgagor, the certificate of the witnesses will
possession  being r
taken by mort- require a general certificate stamp.
gagees requiregeneral  certificate
stamps.                                       (No. 277.)
Powers of attor-   Powers of attorney to sell and transfer stock executed prior
toey executed prior to October 1, 1862, are exempt from  stamp duty; but if such
to October 1, i862,
are exempted,sub- powers of attorney were executed subsequently to that date, they
sequently thereto
must be stamped. are liable to stamp duty.
(No. 278.)
All articles enu-   All articles enumerated in Schedule C, under head of "permerated in Sched- fumery and cosmetics," must be stamped, whether "proprietary"
ule a must be
stamped, whether or not.
proprietary or not;    The retail price of articles subject to proprietary stamp duty is
stamp to be proportioned to retail in all cases, except of friction or lucifer matches, the measure of
price.          that duty.  The stamp duty upon this class of articles, as well as
medicines, &c., is one cent generally for every twenty-five cents or
any fractional part thereof of the retail price; two or more stamps
of a smaller denomination may be used in numbers, sufficient to
make a required stamp duty.
(No. 279.)
Appraisements   An appraisement of property made by freeholders selected by
subject to stamp the sheriff of a county, in accordance with the law providing for
duty, amount of. the sale of real estate, under executions issued by a court, as well
as appraisements of personal property taken in actions of replevin, are in each case subject to a stamp duty of five cents for
each sheet.
Bonds, when ex-   Bonds required in legal proceedings, are not subject to stamp
empt and when duty; if, however, a bond is not absolutely indispensable, as a
tion.          part of such proceedings, but only incidental or voluntary, it is
subject to stamp duty.
Certificate  of   A certificate of a justice of the peace certifying a transcript to
justice of the peace
to transcripttodis- the district court is subject to a stamp duty of five cents.
trict court subject
to stamp duty, amount of.




RULINGS.                                  195
(No. 280.)
If parties making articles known as essences, such as cinna- What preparamon, peppermint, lemon, cloves, &c., do not claim a private formula tions, &c., are exor occult secret or art for the manufacture, nor an exclusive right empt trom duty.
or title by letters patent, and if they are not used or applied as
perfumes or applications to the hair, mouth or skin, the articles
are exempt from stamp duty.
(No. 281.)
The design of the stamp offered by Mr.                cannot be  Proprietary artiapproved.  He has proceeded under a misconstruction of the law. cles not subject to
Stamps are not issued to be used upon articles which  are duty psrequire no
exempt from  duty; it however appears from  Mr.               letter
that the article prepared by him  is subject to stamp duty.  He
should use either the general proprietary stamp, or furnish a suitable design for a stamp, for which, when engraved and printed, he
will be required to pay to the government the customary stamp
duties.
The letter of Mr. -, the assistant assessor, sets forth
that the eye salve prepared by Mr.          - is fully described in  Pre to be etarempt
the American Eclectic Dispensatory, printed in 1851, at Cincin- must have the fornati; but it also appears from  the letter of Mr.            - that they are prepared
the eye salve is advertised and sold as A" Petitt's eye salve," and strictly recorded
in dispensatories
that Mr.          claims to have a private fbrmula for the making in common use aor preparing the same.  It is also apparent that this article is mongphysicians.
offered for sale under a name, form, or guise different fiom that in
which it is laid down or described in the dispensatory mentioned.
Either of these circumstances, if true, will deprive Mr. -
of the right to sell the'article without affixing upon each package
the stamp, as required in Schedule a:
It does not appear that the dispensatory referred to Is in common use among physicians and apothecaries.  If it be not in such
use, then the fact of the publication of the formula would not
exempt the manufacturer of the medicine from liability to duty.
Upon the evidence presented, I am  obliged to rule that the
article prepared by Mr.           is subject to a stamp duty, and
that the sale of such article, without the use of stamps, renders
him liable to the penalty prescribed in the 165th section of the
excise law.
(No. 282.)
If A, as the grantee of the widow and heirs of B, conveys the  Value of interest
interest granted to him  by their deed, together with his own the  amount of
interest, to another party, the stamp duty upon his deed must stamp on deed.
answer to the entire value of his estate.
A quitclaim deed, made to A by the widow and heirs of B,
must be stamped, according to the value of the interest conveyed
by them.
(No. 283.)
Suits are commenced in many States by other process than  Original proces.
ses of whatever




196                         INTERNAL REVENUE.
form. must be ap- writ, viz: summons, warrant, petition, &c.; in which cases, these,
propriately stamp- as the original processes, severally, require stamps.
ed.
(No. 284.)
Entry of cargo   The entry by the captain should include the manifest of the
exept from stamp cargo, and the entry is therefore exempt from  stamp duty, under
duty in certain    I
cases.        the proviso of Schedule B of the excise law, when the vessel
plies between ports of the United States and ports of British
North America. If the owners enter the goods owned by them,
respectively, the " entry" stamp will be required.
(No. 285.)
Check or drafts,  If your check or draft on your bookkeeper is used merely as
intended to serve a memorandum  to show  your liability to the firm of which you
as memorandums
of a partner to his are a member, it is exempt from stamp duty; but if used for any
firmon,  buexempt from other purpose, and especially if paid out, or transferred, or negogiven to third par- tiated to a third party without being duly stamped, you will be
ties liable to stamp
duty.ies liable  liable to the penalty provided in section 158 of the excise lawr.
(No. 286.)
Mortgages must   A "general indemnity mortgage," or a mortgage made to secure
be stamped suffi- indorsements, past and future, must be stamped at the time of deciently to cover a-          ps                        s
mount of risk or livery; and the mortgage cannot be enforced for any sum greater
of liability.  than the amount covered by the stamps so affixed and cancelled
at the time of the execution and delivery of the mortgage.
(No. 287.)
Perfumery and   All perfumery and cosmetics enumerated in Schedule C  of the
cosmetics subject excise law  are subject to stamp duty, whether manufactured with
or without a private formula.  They are also equally subject to
stamp duty when sold in irregular packages and quantities, or
when sold in regular packages. Perfumery and cosmetics put
into and sold in bottles or packages, furnished by the purchasers,
are also subject to stamp duty.
(No. 288.)
Promissory notes   A promissory note which was executed prior to the passage of
~executed prior to th e   1 
July 1, 1862, and the excise law,  and the  payment of which has been, subsequently
subsequently ex- to the passage of that law, extended by agreement, is subject to
tended,  renders 
them  subject to stamp duty, under the head of " inland bills of exchange."
duty.
(No. 289.)
Promissory notes   A promissory note, given for payment of twenty dollars, or less,
given for sums under twenty dollars is, by the act of March 3, 1863, subject to stamp duty, under
subject to stamp head of "inland bills of exchange."  See also Schedule B, stat.
duty.'..June 30, 1864.




RULINGS.                                197
(No. 290.)
If the duplicate copy of a contract is required as evidence, it  Duplicates, to
must be stamped as well as the original.                          hvust begalvalue,d
(No. 291.)
This office has no power to decide whether corporations or Stamps uponcerstockhlolders shall pay the cost of the stamp used upon certificates. tificates issued by
corporations, who
The law subjects a party issuing an instrument without a stamp shall pay.
to a penalty.
(No. 292.)
Manufacturers of "playing cards" must affix stamps upon each  Amountofstamp
pack of cards corresponding to the price at which they are sold required on playat retail.*                                                        g cards.
(No. 293.)
The actual value of an estate conveyed is the measure of the valueofestatedestamp duty required upon a deed conveying it. —(See "conveyance" o tefrmies amount
in Schedule B, in the act of June 30, 1864.)                      on a conveyance.
A  stamp should be affixed to an instrument subject to stamp Time and method
duty, by the party executing the instrument, at the time of its of affixing stamp.
execution; and the stamp should be cancelled by the party affixing
it, by writing his initials and the date thereof upon the staLlp.
A party executing an instrument, and failing to stamp it, is rena.ltyfor negliable to a penalty of $200, which penalty should be enforced by fecl to stamp deed.
the local collector of internal revenue.-(Sec. 158.)
(No. 294.)
In reply to your queries respecting the additional liability of Promissory notes
promissory notes payable at bank, to stamp duty as bank checks, not subject to duty
I have to state, that although the words " promise to pay at bank" as checks
may be accepted by the bank as sufficient authority to pay the
note at maturity, and to charge the amount thereof to the account
of the maker, they nevertheless do not constitute or convey any
pledge, or guarantee on the part of the maker that he has the
money in bank to meet the note when it falls due.
A check, on the other hand, is always supposed to be drawn
agpainst funds, and is to be regarded as an absolute appropriation
of so much money as it calls for, in the hands of the banker, to
the holder thereof, and, in ordinary practice, is payable on presentation.
I therefore hold that said form of note does not come within
the meaning of the stamp act pertaining to bank checks, but is
only liable to tax as a promissory note.
* See ruling No. 278 in reference to proprietary articles.
17 *




198                         INTERNAL REVENUE.
(No. 295.)
ontaps required   I have duly considered the several forms of papers issued and
documents per- used by you as superintendent of common schools of Pennsylvatonigh  several queries in'regard to the ir    r  espective
mon school system
of Pennsylvania liability to stamp duty under the provisions of the excise law, and
now beg to enclose you my decision thereon.
Stamp duty.
1. Diplomas and certificates issued by the State Normal School to teachers...................       5 cents,
2. Certificates to teachers, issued by county superintendents................................   5 cents.
3. Certificates or returns of unpaid tax on unseated
lands, to county commissioners, by district tax
collectors.........................   5 cents.
4. Certificates or returns of unpaid balance of school
tax against district tax collector to prothonotary,
by secretary of the board of directors......    5 cents.
5. Certificates by president and secretary of the board
of directors to county superintendent, that schools
have been open and in operation according to law    5 cents.
6. Certificates of election of county superintendents, by
president and secretary of county convention of
directors................................   5 cents.
7. Warrants or authorities to  collectors to collect
school tax.............................  Exempt.
8. Bonds of collectors of school tax...............  $1 00
9. Bonds of treasurers of school districts...........   $1 00
10. Deeds of ground for school-houses must bear a conveyance stamp, according to the consideration
expressed in the deed or the value of the property conveyed. (Schedule B.)
11. Leases of houses and lots for schools, if rent does
not exceed $300 per annum ---                       50 cts.
For each additional $200, or fractional part thereof    50 cts.
12. Agreements or contracts with contractors to build
school-houses and repair them, when there is a
written agreement for this purpose-on every
sheet..................................            5  cents.:13. Warrants or drafts by the State superintendent of
common schools on the State treasury, for the
annual State appropriation to the common school
districts are...........................  Exempt.
14. Warrants or drafts by the State superintendent on
the State treasury, quarterly, for the salaries of
county superintendents are............. Exempt.
15. Orders or drafts by board of school directors on the
district treasurer, for the payment of teachers'
salaries and the other debts of the district, are  Exempt.
16. Checks by the district treasurer on banks to pay
orders on the district treasury by the board of
directors................................   2 cents.
17. Agreements or contracts between teachers and
boards of directors to teach.................     5 cents.




RULINGS.                                  199
18. Monthly reports by teachers to boards of directors,
of the condition of their schools are..........  Exempt.
19. Petition to court for the formation of a new school
district or change in a district...............  Exempt.
20. Petition to court for the removal of school directors  Exem  t.
(No. 296.)
The eml eoyes of a State government, are not'officers' within  Employ6s of a
the meaning of section 154 of the act approved June 30, 1864. State government
not "'officers" unNor can their affidavit to the correctness of personal accounts be der the act of De.
considered as "official papers," under the same section and act. cembec 25,1862.
(No. 297.)
Every bond issued by a city must bear a stamp as inland bills Bonds issued by
of exchange, whether issued in redemption of an old bond or for a city require to be
a ne   db.stamped, whether
a new debt.                                                          issued in redempIf the Baltimore and Ohio Railroad Company assume payment tion of an old bond
of interest and principal of bonds issued by the city of Baltimore  If arailroad com-.
pany assumes the
in aid of the railroad company, then  the  five per cent. upon liability of a city's
the interest should be withheld, on the ground that the bonds are, bonds, 5 per Ceit.
in fact, the bonds of the railroad.  The city is, in such case, sub- from the accruing
stantially the indorser.  If the road pays the city, then the road interest.
If the road pays
will deduct the five per cent. from such payment.                    the city, 5 per ct.
deduction is reauired therefrom.
(No. 298.)
If a subscription list for the payment of a clergyman's salary, Subscription list
or for the building of a church, or for any benevolent purpose, is an agreement.
in the form of an agreement, it is subject to a stamp duty of five
cents per sheet.
If it be in the form of a promissory note, it is subject to stamp
duty under the head of "inland bills of exchange."
Any agreement of trustees or others with regard to the disposition of the funds raised on such subscription is subject to a
further stamp duty of five cents.
(No. 299.)
The phrase "Letter of Credit," as used in the excise law,  "Letterofcred.
Schedule B, is construed to refer to such letters as are equiva- it" defined.
lent to a "Bill of Exchange,"' the payment of which is not
contingent upon any other transaction.
(No. 300.)
In the case of conveyance of property subject to a ground rent, Groundrentlease
the rent is to be regarded as a separate and distinct estate in the tate. separate esland from that held by the owner of the property.




200                        INTERNAL REVENUE.
(No. 301.)
Applications for The act of June 30, 1864, section 160, cannot be construed to
prize-money sub- exempt from stamp duty applications or claims for prize-money or
ject to stamp. papers relating to such applications or claims.
(No. 302.)
An "appeal" an   An appeal or instrument by which a suit is transferred from a
original process in justice of the peace to a superior court is an original process, and
subject to stamp duty as such.
If, by the laws of a State, a suit is commenced against a nonresident defendant, by an order or application under authority of
the court, such order or application is subject to stamp duty as an
original process.
Writ of habeas   A writ of "habeas corpus," of i" error," or of "certiorari," not
corpus, " error," being an " original process," is not subject to stamp duty.
certiorari, exempt.'Alias and pluries writs, and counterpart, are not original processes, and are, therefore, exempt from stamp duty.
Writs of scire facias, in either civil or criminal causes, are
original processes, and subject to stamp duty.
Certificates issued to grand and petit jurors should be stamped
as certificates.
(No. 303.)
Conveyance of  When an estate is conveyed subject to widow's dower, actually
widow's  dower, assigned, the following rules should be observed in ascertaining
the amount of stamp duty imposed by law upon the deed:
The present value of the portion of the estate covered by the dower
should be ascertained by appropriate tables; that sum deducted
from the value of the estate, estimated free of all encumbrances,
and the stamp duty upon the deed measured by the remainder.
In most cases the consideration named in a conveyance of an
estate subject to dower, as above, would indicate the value of the
required stamps.
(No. 304.)
"Trust deeds"  In all cases of deeds given for real estate, they should be
gtamped as mort- stamped under head of" Conveyance," in " Schedule B," except in
case of "trust deed " for security for the payment of money.  In
the latter case the deed must be stamped as a " mortgage."-(See
"Bond of any description," Schedule B.
(No. 305.)
Who may affix   When several persons are the parties of the first part, executing
stamps in certain
cases.       an instrument which is subject to stamp duty, either of said parties
may affix and cancel the revenue stamp or stamps required thereon.
(No. 306.)
Stamp duty upon   The stamp duty required upon a demand note is the same as
demand notes.   upon a note for a designated time.




RULINGS.                                201
(No. 307.)
In addition to the stamp duty required upon notes drawn ac-  Power of attvlrcording to the forms you enclose, (as notes,) the power of attorney   o  e,',o,, l stock,
when incorporated
to sell stock, which is incorporated in each of them, is subject to a w,,I It promissory
stamp duty of twenty-five cents, and the power of attorney to snote,:dst be
transfer stock, which is appended to one of them, is also subject to
a stamp duty of twenty-five cents.
TOBACCO.
(No. 308.)
The Mode of estimating the Tax on Cigars.
By the 86th section of the act of June 30th, manufacturers are Tax on Cigars.
required to return the full amount of actual sales as the basis on
which the assessment of taxes is to be made, or in case the manufactured articles have passed beyond the custody or control of
the manufacturer or his agent, no sale having been made, the value
for purposes of taxation shall be estimated at the average of the
market value of the like goods at the time when the same became
liable to duty.  The taxable value in all cases is to be determined
by one or the other of the above modes, and in no case is the cost
of production to be taken as the basis for estimating or assessing
the tax. This is plainly evident from the deductions allowed by
the same section when goods, wares, and merchandise are sold by
the manufacturer or producer, or his agent. No such deductions
would be allowed if the cost of production were taken as the taxable value of the goods.
In the clause of the 94th section, relating to cigars, it is declared
that " the valuation of the cigars herein mentioned shall in all
cases be the value of the cigars exclusive of the tax."  This provision requires a value to be sought other than that immediately
indicated by actual sales, by which to determine the different rates
of tax on cigars.  Under the limited series of' values and'rates, a
schedule has been prepared of sales and rates. Since the tax on
cigars valued over $45 per M. is $40, it follows that all cigars
that are sold for more than $85 per M. are taxable at the highest
rate provided by law, viz., $40.  The next grade below are cigars
valued at $30, the tax on which is $25.  Now, whenever the
manufacturer sells his cigars for more than $55, but less than $85,
he is liable to pay thereon a tax of $25 per lM., as they come
within the next to the highest grade provided by law. Pursuing
this course with the other grades, we obtain the following
schedule:
Cigars less than $14 per M., known as cheroots,     -  $ 3 00  Rate per M. according to salable
Cigars selling at not over $13,                           3 00 value.
Cigars selling at over $13, and not over $30, -     -    8 00
Cigars selling at over $30, and not over 55,    -        15 00
Cigars selling at over $55, and not over $85, -.     25 00
Cigars selling at over $85,              -               40 00
Cigarettes in like manner.




202                         INTERNAL REVENUE.
If this schedule does not, in all cases, give to the government
the full amount of tax intended, it obviates the difficulty that
would constantly be meeting the assessor without such a schedule
indicating sales value, namely, the problem  of finding from  the
sales price in each given case the two unknown quantities, the
value of the cigars exclusive of the tax, and the tax itself.
The tax is to be paid when the cigars are sold or consumed or
used, or removed for consumption, or for delivery to others than
the agents of the manufacturer.
MISCELLANEOUS.
(No. 309.)
Repairing ves-   Repairing vessels, amounting substantially to rebuilding, subsels, amounting jects the owner to ad valorem duty of 2 per cent. thereon.
substantially to a J
rebuilding,  subjects the owner to                        (No. 323.)
duty.
Bookbinders not   In the case where the paper and other materials are furnished
required to payo                se
tax onbooks mad  to the bookbinders, by the stationer, for the purpose of having
for other parties in the same manufactured into blank books, such bookbinders may
not be required to pay the tax of five  per cent. on the value
thereof, provided that, at the request of the assistant assessor,
they make out a list, subscribed and sworn, which list shall contain the quantity of books so made, during each month, and, as
near as may be, the value thereof, together with the name and
residence of the person for whom the labor has been performed.(No. 310.)
Persons in thb
civil service of the    The ruling of this office has been that the tax on the salaries of
government sub- persons in the civil service of the United States must be on the
ject to taxation on
all exces ofsalary whole amount of the salary which such officer receives above the
over 5600 per an- rate of six hundred dollars per annum.
(No. 311.)
Tax to be with-  When public officers incur expenses in travelling which are not
held from commutation forexpenses returned, but a substitute of commutation is made therefor, the tax
incurred by public must be withheld from the amount paid.
officers in travelling.           It may be observed as a rule, that actual payments made by an
Actualpayments officer in the service of the government are not subject to a denot subject to deduction.      duction of the tax when the government refunds the money so
advanced.
(No. 312.)
7.30 Treasury   The United States'interest coupons attached to the 7.30 notes are
coupons not liable not liable
to 3 per cents tax. not lable to any deduction.




RULINGS.                                203
(No. 313.)
By the 10th section of the act of March 3, on and after the 1st notSeqSire cparn
day of April, 1863, express companies are to pay, in lieu of stamp payment of freight
duties, two per centum on their gross receipts, and they are sub- psin cogulntries.
ject to the same provisions, rules, and penalties as are prescribed
in section 80 of the excise law. An assessor has no right to require the prepayment of freights on express matter passing into
Canada.  By section 104 of the act of June 30, 1864, the rate
is fixed at three per centum.
(No. 314.)
The distributive share of each railroad is to be regarded  Railroad corporations taxable for
as liable to taxation.  Each road is expected to pay a tax upon receipts of their
its own receipts, and upon them only.                           formoneyreceivednot
The fact that one road by selling tickets over several roads, on account of
and is in original receipt of amounts belonging to several roads, other roads.
does not affect the question.
(No. 315.)
Steamboats chartered by the government for the transportation charteamboats
of troops and munitions of war are exempt from  the duty im- ernment exempt.
posed upon steamboats, &c., under section103 o —the excise law,
while under such charter.
(No. 316.)
The language of section 80, applicable to toll bridges is as fol-  Cities or towns
lows: "Any person or persons, firms, companies, or corporations, are liable to tax
owning, possessing, or having the care or management of any bridge, under section 80.
&c., shall be subject to and pay a duty of three per centum on the
gross amount of all their receipts of every description." The word
"corporation," as used in this section, undoubtedly includes cities
and towns.  It must be assumed that Congress understood, when
using this word without limitation, that public corporations, as
they are defined in law, as well as private corporations, were
included.
It must further be assumed that Congress was aware that cities
and towns, as corporations, are frequently the owners of bridges
on which tolls are collected.
Upon this construction of the word "corporation," which appears reasonable, and upon this knowledge on the part of Congress, reasonably assumed, it is held, in the absence of any constitutional inhibition, that a city which is the owner of a bridge is
liable to assessment, under the said 80th section, upon the receipts
from tolls collected upon such bridge. See section 103 of the act
of June 30, 1864.
(No. 317.)
Proprietors of stage lines are liable to a duty of 3 per centum   Stage proprietors to pay duty on
on the gross receipts from carrying packages and express matter.-  receipts from car(See section 104 act of June 30, 1864.)                         rying packages.




204                        INTERNAL REVENUE.
(No. 318.)
panlway wnincs   In the case of ordinary mortgages given by prior owners of
tates cannot with- estates now owned by a railway, the corporation cannot legally
bold a tax fnom
inhlerest onta fort withhold three per cent. of the interest.
gages given by
former owners of
such estates.                            (No. 319.)
Perpetual insur-'In principle, mutual insurance companies and stock insurance
ancompaies. companies are substantially the same.  In one case the insured
are the stockholders, for the purpose of receiving the profits and
sustaining the losses, as circumstances may dictate; in the other
case the stockholders, who take the risks of the association, are
not necessarily the parties insured; but this difference is of no
importance as affecting the principle of the two organizations.
The principle of doing business is the same; the organizations,
only, differ.
Theircharacter,  Nor is there any difference in principle between a mutual insurance company, that takes risks for one, five, or seven years,
and a mutual compa ly which issues policies for an indefinite
period of time, which is the fact with those risks that are called
perpetual.
It may be true that the company pays each policy holder a
stipulated sum when the policy is cancelled, without special regard
to its pecuniary condition.  But it would be no longer true if the
company were insolvent, or embarrassed, or its credit seriously
impaired.
The money paid by the insured for a perpetual policy is, in fact,
a premium.  When the policy is cancelled, and a sum, large or
small, is paid to the insured, the payment is made upon the theory,
if not upon computation, that that sum is actually due to the holder
of the particular policy as his share of the profits.
It may be, and, probably, often is, the fact that the premium
paid in the beginning by the several policy holders is more than
is needed to meet ordinary losses.'This, however, is a business question exclusively within the
control of the companies themselves, and it is not necessary or
proper for this office to make any inquiry in.relation thereto.
It may be proper to add that the companies are allowed to deduct
returned premiums in one case only, viz: when open policies are
issued for a certain sum, and the premium paid, and thei policy is
used only in part, it is customary for the underwriters to make a
pro rata return of the premium, and by the regulations of this
office such return premiums are recognized.
(No. 320.)
Where  taxes   When a man's residence is in a different district from -his place
should be assess- of business,his business should be taxed where it is located, and
only such articles as properly appertain to his residence should be
taxed in that district.
(No. 321.)
Assessors' lists. After the time for appeals has passed, assessors have nothing
to do with the annual list but to copy and hand it to the collector.




IRULINGS.                                 205
Yet it might be proper to correct a very obvious error, though it
is doubtful whether an assessor can remit penalties.
There must be extraordinary reasons to justify any changes in
the lists after appeals are Ieard.
I\onthly lists are also subject to correction, for good reasons,
prior to the delivery of them to the collector.
(No. 322.)
It does not appear that an assessor has the legal right to take  Assessors canpossession of and keep, for purposes of evidence, the books of any n1ot take possession of a mnanufacperson suspected of making false returns.  But under section 37 turer's books.
he has the right to demand and make an inspection of the ac- ooMay  examine
counts kept by such person, and such inspection could be made
in a way to answer all practical purposes.  In case of trial or  Party required
suit, the party can be required to produce the accounts in court, to produce his
where it could be readily determined by the officer who inspected
the accounts whether they had been changed or tampered with.
(No. 323.)
As there is a reasonable doubt as to the guilt of ---, and as  Frauds in tne
there are strong reasons for believing that the other members of returns of manthe firm  are innocent of any fraudulent intent, I am  of the opinion that it is judicious to release the property seized, the oil in
transitu, as well as the distillery and fixtures, upon payment by
---     ---  of all taxes due, and all costs incurred by you, including counsel fees.
It should, however, be understood by them, and by all persons  The policyofthe
engaged in the manufacture of oil in your district, that, while the government
office has dealt leniently with the parties concerned in this transaction, hereafter the rights of the government will be strictly enforced against all violators of the law.
It must also be understood that persons engaged in the manufacture of oil, but who do not themselves superintend the business, must share the responsibility of any violation of the law by
their agents or partners who are intrusted with the management
of their affairs.
(No. 324.)
The assessor of each district, being held responsible for the   Assessors may
faithful performance of the  duties of his assistants, has the and report the
power to remove them for cause, but he is expected to report such reaon, therefor to
removals, with the reasons therefor, to this office.
(No. 325.)
The provisions of section 100, providing  for the taxation of  Yachts defined.
yachts, are construed to apply only to vessels so known, technically, in the maritime language of the country; and to such of
that class as are used for racing or purposes of pleasure.
(No. 326.)
A town or city, being a public corporation, is not prohibited or  ig of a town
by the act of July 17, 1862, from issuing notes for circulation of fractional notes.
18




206                        INTERNAL REVENUE.
a less denomination than one dollar. Whether a town or city has
a right to issue such notes is a different question, and may depend upon the laws of the several States.
(No. 327.)
An illegitimate   An illegitimate son, being  in the eye of the law a stranger in
child a stranger,                       ben          ey                 s
and legacy fl'orn blood to the person who may be his reputed father, the tax imposed
reputed fathtertax- upon a legacy to such son from the father will be at the rate of
six dollars for each and every hunidred dollars of the clear value
of such legacy.
(No. 328.)
Rule for levying   The tax on advertisements is to be paid on the cash receipts for
tax on advertisementsa.        advertisements published during the period covered by the return.
The tax dates from September 1, 1862.
(No. 329.)
Interest coupons   Whenever coupons are payable in a foreign country, no deducpayable in foreignontion can be made legally by virtue of our excise laws.
countries not subject to tax.     On dividends and coupons payable in this country, the deduction will be made in conformity with the excise law.
ofThe  relidenrce    In neither case is the residence of the holder to be regarded.
to be considered.
(No. 330.)
sMrplus and con-   Dividends and all additions to surplus and contingent funds are
tingent funds by held by this office to be taxable.  In dealing justly with the govcorporationg and t-ther enment you will carry over any profits on hand, after declaring
able.          dividends to your contingent fund, and pay the tax upon it as
such.
May tlen be di-   You can divide the contingent fund among the stockholders divided.        rectly or indirectly as suggested in your letter.
Sur plus used for   To use surplus profits for construction, and divide the shares
construction of a.
railway liable to issued therefor, would not relieve the stockholders from taxation.
taxation.
(No. 331.)
No tax upon in-   The three per cent. tax upon the interest on railroad bonds does
terest coupons or           cp         atr   a
railroad bonds due not apply to coupons matured and unpaid prior to the 2d of Sepon or betbfore Sept. tember, 1862.
1, 1862.
(No. 332.)
Tt was not the   If bonds were issued by the State of Missouri on its own acintention of Congress to levy a tax count, and without special relation to any railway, bank, or other
Ulpon States.  corporation, mentioned in sections 81 and 82 of the excise law, the
withholding of three per cent. of the interest is clearly without
authority. The law does not contemplate a tax upon States, or
upon their securities.
If a State issues   If, however, such bonds were issued in aid of a railway combonds to aid a rail-..  
way  company, pany which has undertaken to pay the interest and principal




RULINGS.                                 207
thereof, the case would be essentially changed, and the deduction such   company
of three per cent. on the payment of interest would be in con- agreeing to pay the
formity to the decisions of this office.                           cipal thereof, the
deduction of 3 per
cent. from the in(No. 3 3 3.)                           terest   thereof
(No. 3333.)                 ~should be made.
An owner of land charged with direct tax, the amount of which  Penalty of fifty
per cent. under di
has been fixed by the tax commissioners, and to which the penalty reet tax law.
of fifty per cent. has been added, may obtain a certificate of the
commissioners discharging his land of the lien of the tax and fifty
per cent. penalty.  This may be done by paying to the commissioners, within sixty days of the tax being fixed, the amount of
tile tax.
If the tax is not paid within the sixty days the title of the -land   Title to land forbecomes forfeited to the United States.                            days.
If the tax charged onI land shall not be paid within sixty days
from the time of the amount being fixed by the commissioners, the
land shall be advertised by them for sale:and sold to the highest  To be sold.
bidder for a sum not less than the taxes, penalty, adil  costs, and
ten. per centunm per annum  interest -on the tax, the interest to be
computed from the date of the ascertainment of the amount of tax
by the commissioners.  The former owner may become a purchaser
at such sale, and on payment of the tax, penalty, interest, and cost,
may have a deed for his land.
If the former owner fails to appear till after the sale, he may  Former owner
still redeem his land from  the sale within sixty days, but in such may redeem.
case must pay the tax, the penalty, all costs, and interest at the
rate of fifteen per cent., from the date of the President's proclamation, on the aggregate amount of the tax and penalty, and also
take an oath before the commissioners to support the Constitution
of the United States.
Within a year of the sale by the commissioners, an owner who  Further time may
be allowed to own.
shall prove to their satisfaction that he has not, after June 7, 1862, ers who have not
taken part in or abetted the present insurrection against the taken part in rebellion.
United States, and that he, by reason of said insurrection, has
been unable to: pay the tax or to redeem  the lands -from  sale
within sixty days from the sale, the commissioners may allow him
further time, not exceeding two years, to redeem the same.  The   Conditions.
redemption in such case is to be effected' only by paying the tax,
penalty, fifteen per cent. interest, and costs, and taking an oath to
support the Constitution.
To a minor, non-resident, alien, or loyal citizen beyond seas, a  Minors and othperson of unsound mind, or under other legal disability, two years two years.
from the date of sale are allowed for the redemption of the land
on terms last mentioned, to be complied with by the guardian,
trustee, or other person representing, the owner.
(No. 334.)
Property held by trustees, as the separate estate and for the Property heldby.'~~~~ ~ ^.... trustees for the use
benefit of a widow, a person of foreign birth, and who is now a of widows or marresident of another country, but whose husband was a citizen of ried women of foreign birth and resithe United States, is exempt from income tax.                       dence.
The same rule applies to a married woman of foreign birth and
residence whose husband is a citizen of the United States.




2081                        INTERNAL REVENUE.
(No. 335.)
In case of bond Under section 160 of the act of June 30th, 1864, it is provided
or note secnred by
mortgage, one in- that whenever any bond or note shall be secured by a mortgage,
strument only sub- but one stamp duty shall be required on such papers, provided that
the stamp duty placed thereon shall be the highest rate required
for said instruments, or either of them.  If the bond, note or
notes, (where more than one bond or note accompanies the mortgage,) require a higher stamp than the collateral instrument, the
stamp or stamps must be such as are appropriate to the bond,
note, or notes. If the mortgage requires the higher stamp, as
can seldom happen, the stamp must be such as is appropriate to
the mortgage. When the instrument requiring the higher stamp
is appropriately stamped the other is exempt.
(No. 336.)
Certificate  of  As a certificate of stock is neither money, nor property, within
o stakp duty.bjet the meaning. of the word, as used in the act of Congress, a receipt for the same, (of the form furnished by you,) is not chargeable with stamp duty. (See Schedule B.)
(No. 337.)
Stamp duty on  Where the rental of a lease is contingent, as in the case of a
leases when the certain share of oil being stipulated as rent for the use of
rental is contingent.        wells, as just an estimate as possible under the circumstances
should be made of the probable amount of annual rent to be
received, and the stamps be affixed in accordance therewith. I
may remark, that if a fair and just estimate be made of the
amount, with a view to attain as accurate result as the circumstances will allow, it is all that can be done by the parties, and
the law will exact no more. In case of a future litigation between the parties, it will be to the interest of the person seeking
to enforce the contract that the stamp shall be large enough to
preclude all question as to the intent being to affix the proper
stamp; for if the stamp should represent a value so far below
that of the rent as to raise a presumption of fraud, the court trying the cause might refuse to admit the lease in evidence.
(No. 338.)
Stamps on bills  Bills of lading or receipts (other than charter party) for any
ceipts.      goods, merchandise, or effects to be transported from  any port or
place in the United States, to be delivered at any other port or
place in the United States, are chargeable with a stamp duty of
When issued for two cents. Where receipts are issued for the benefit or use of
the benefit of the the United States government, no stamp duty is chargeable where
payment of the same would be a direct charge on the treasury
of the United States.
(No. 339.)
Copies of instru-  When unstamped instruments are rendered operative by a
ments stamped under oect. 163.   compliance with section 163 of the act of June 30, 1864, in order




RULINGS.                               20-9
to make a certified copy of the record evidence, it will be necessary that the instrument be re-recorded.
(No. 340.)
Under the act of June 30, 1864, articles manufactured or pro-  Tax on articls
made by railway
duced by any railroad for their own use on or after July 1st, are companies for tlltir
liable to tax; and by section 173 all such articles which were on own use.
the 1st of July in the possession of such railroad or its agents,
which had not previous to that date been subjected to use, are
equally liable.
(No. 341.)
A life lease of lands is subject to stamp duty as a conveyance, jA life lease subt
ject to stamp duty
and the assignment of such lease is equally liable.               as a conveyance.
(No. 342.)
The extent of an execution by a sheriff upon real estate is ec xtent of an exnot a conveyance, nor liable to stamp duty as such.  Under the estate not subject
terms used in the excise law, there must be a contract of sale as to stamp duty.
an essential element of a conveyance.
(No. 343.)
Where sums were held by a person deceased in trust, and such of a deceased per-in hands
trust fund was held by the deceased separate and distinct from son as trustee, not
estimated as part
his own property, such trust fund should be deducted in estimat- of his estate.
ing the value of the estate to determine the amount of stamp
duty on the letters of administration.
Where the deceased invested such trust fund in his own name, private estte, th
without any designation as trustee, so that the executor or ad- rule is otherwise.
ministrator cannot separate it from his individual estate without
the aid of extrinsic evidence, it is not to be deducted.
(No. 344.)
A butcher selling from a shop or stand, may sell other articles Butchers.
than'butcher's meat.  If his sales from  both sources do not
Liability to take
amount to $1,000, his license fee is $5.  If they exceed that license.
sum, it will be $10.  A dealer who sells butcher's meat, must
take license as a butcher, although not liable to license as a
dealer because his sales do not exceed $1,000. A farmer, who Liasbility of farkills for his own use is not liable, although he may occasionally
sell a portion to his neighbor.
A butcher licensed to sell from a cart, cannot, under such Butcher cannot
license, sell other articles, but is confined to butcher's meat ex- beutche's imeat
elusively.                                                        from a cart.
(No. 345.)
The tax imposed on transportation companies by section 103, cmpaniesportationt
is upon the gross receipts; and the canal tolls paid to the State pay on gross re
of New York cannot, therefore, be deducted.                       ceipts.
18 




CORRESPONDENCE.*
(No. 1.)
THE INCOME TAX.
Income ~ta.  "' SIR: I have the honor to acknowledge the receipt of your letter,
7th instant, relative to the assessment of income tax. You make
two points:
Dividends from   "1st. That the deductibn of income from  sources named in
which the deduction of 3 per cent. section 91, on which a tax of 3 per cent. has been already paid,
has been made to is to be made in ascertaining the amount of taxable income and
be taxed 2 per
cent. additional in the rate of tax thereon, and is then to be excluded from all furcase the total in- tocmpain
come of the party ther computation.
amountsto$10,000.  "2d. That there is no authority of law for requiring an additional two per cent. upon portions of income derived from the
sources above named, when the taxable income of the person
proves to be in excess of $10,000.
"I think you have not fully weighed the provisions of the
law, or its manifest intent. Section 90 divides into two classes
the taxable incomes of persons residing in the United States:
one, "whose annual gains, profits, or income exceed $600,' and
do not exceed $10,000, is liable to a duty of 3 per cent. on the
excess over $600; the other, whose income exceeds $10,000, is
liable to a duty of 5 per cent. on the excess over $600. Previous sections of the law impose a tax of 3 per cent. on payments
of interest and dividends by specified corporations, on salaries of
United States officials, and on income derived from advertisements. Section 91, in its first clause, provides'that in estimating said annual gains, profits, or income, whether subject to a
duty as provided in this act of three per centum or five per centurnm,
all other national, State, and local taxes * * * shall be first
deducted.' In its second clause it provides that salaries or payments from the United States, and interest or dividends from
banks and other corporations, the taxes on which shall have been
assessed and paid by said banks and other corporations, and income from advertisements, upon which specific, stamp, or ad valorem
duties shall have been assessed or paid, shall also be deducted.
"You hold that all the income from all these sources shall be
first deducted in determining the taxable income and the rate of
tax. I cannot see that the law justifies your opinion. It certainly: The letters without signature were written or dictated by the editor of
this manual.




INTERNAL REVENUE.                         211
does not so provide in terms. The 91st section gives to every
person residing in the United States an absolute deduction of other
national, State, and local taxes paid by him. The 11th section
of the act of March 3, 1863, as  if to make this distinction more
emphatic, provides' that in estimating the annual gains, profit, or
income of any person under the act to which this act is an amendment, the amount actually paid by such person for the rent of the
dwelling-house or estate on which he resides shall be first deducted from the gains, profits, or income of such person.'
"This office has also authorized, as by the equity of the statute,
a deduction, in this as in all cases, of necessary repairs, &c., upon
the property yielding the income. These comprise all the deductions authorized by law or equity to be made in determining
the amount of taxable income and the rate of tax. The second
clause of section 91, which is wholly independent of the first, is
distinct in form, and on no reasonable construction can be made
to mean more than it expresses, authorizes the deduction of income received from the other sources therein named, but for a reason
expressed therein, viz: that the taxes due thereon have been
assessed and paid. This interpretation exhausts the phraseology,
and gives the reason for the deduction-not as a means of determining the rate of tax, but to avoid re-imposition of three per cent.
tax. Your claim ignores facts, and assumes, what cannot be
granted, that there is but one class of deductions. There are two.
One consists of those which are absolutely exempt from taxation,
without reference to the amount of income, and which are. first
deductions, and are made in estimating the income and the rate of
tax. The other consists of those which have been already taxed,
which may be taxed an increased rate in case the taxable income
exceeds $10,000, and which are simple deductions, either absolute
or contingent, as the case may be.
"Your construction, besides not being literal, would have the
obviously unjust effect of relieving front 5 per cent. taxation
one class of citizens whose chief sources of income are made
taxable under section 91, and of imposing 5 per cent. on the
same amount of income derived from rents, professions, trades,
commerce, and stocks and bonds not reached by section
91.  This, surely, cannot be considered the intent of Congress,
whose division of income, of all persons residing in the United
States, is into two great classes, with a rate of taxation proportioned thereto, and whose fundamental idea is, or should be,
equality of taxation upon the citizens.
" There is one other consideration which bears heavily against
your construction. Congress imposed a duty of 1~ per cent. on
that portion of income derived from United States securities, but
that source of income is not named in section 91 among those to
be deducted. Hence, were your construction correct, the patriotic
citizen with a gross income exceeding $10,000, one-half of which is
derived from United States securities, would be placed at a disadvintage, and made to pay 5 per cent. on the remainder; while
another with like gross income, one-half of which is derived from
the sources named in section 91, which you propose to deduct in
ascertaining the taxable income and the rate of tax. would escape
with but 3 per cent. on the remainder. And this, too, while




2 12'                      CORRESPONDENCE.
Congress at every point manifestly sought to put the holders of
government securities in a better position than any other class of
citizens. Your construction must be wrong, or Congress has
wholly failed to do what it manifestly and in the clearest language intended.
"The construction of this office is natural and reasonable. It is
in harmony with the general scope of the law. It is reasonable,
in placing upon one footing all residents of the United States
whose taxable incomes are over $10,000, and in maintaining the broad
distinction of rate expressly enacted in section 90, and in harmonizing that with the merely directory provisions of section 91.
" Where taxable income is ascertained to be in excess of $10,000,
it becomes liable to a 5 per cent. tax, and -must be made to bear
it, whatever its sources. If some of them have already paid 3
per cent., at the hands of corporations paying interest or dividends
or otherwise, 2 per cent. additional must be imposed upon them
as a necessary means, and the only practicable means, of carrying
out the mandatory provisions of the law. To fail to require this,
would be to make the law an engine of inequality and oppression.
This, I am sure, you are too good a citizen to desire.
"I am, very respectfully, your obedient servant,
"EDWARD McPHERSON,
"Deputy Commissioner."
(No. 2.)
Ceal land leases  SIR: Your letter of February 5 was duly received, but as a decitreated as"convey.
ances," and sub- sion upon the stamp duty required upon " coal land leases," or upon
ject to stamp duty assignments thereof, has been withheld for careful consideration,
as such,     a
yours, with other letters upon the same subject, has not been answered ere this.
In reply thereto I have the honor to state that those leases are
construed to be "conveyances," and as such to be stamped under
head of " conveyance," as per "Schedule B," in the act of July
1, 1862. The assignment of such a lease should also be stamped
under the head of "conveyance," as above, the consideration paid
being the measure of stamp duty. If the consideration in such
an assignment is $33,000, the stamp duty required is $60.
In the case presented of a price per ton of coal mined, there
being nothing in the contract to indicate more accurately its probable value, the practical difficulty of ascertaining the value will be
met, should it arise, by the resident revenue officers.
Very respectfully,
EDWARD McPHERSON,
Deputy Commissioner.
To J. BRISBIN, Esq., Superintendent, 4c.
(No. 3.)
Powers of attor-  SIR: The communication from the honorable Secretary of State,
ney to be used
abroad not subject under date of January 14, jand the letter of C. F. Hagedorn, esq.,
to stamp duty. consul of Baden, dated Philadelphia, January 10, have been considered, and I respectfully submit the following reply:




INTERNAL  REVENUE.                           213
Mr. Hagedorn inquires, first, "whether powers of attorney for
foreign countries for the collection of moneys abroad, or the sale, of
property there, require stamps." If such powers of attorney are
so prepared and authenticated as to conform to the laws of the
country in which moneys are to be collected or property sold by
virtue thereof, I am of opinion that the transaction would be valid
as between the principal and attorney, and that the rights of third
parties could not be questioned, upon the ground that such powers
were not stamped according to the laws of the United States.
The law provides that "bills of exchange," drawn in but payable out of the United States, shall be stamped. No such provision
exists with regard to powers of attorney, nor is there reason to
suppose, from the language employed, that stamps are required
upon such instruments when made in this country, but which
could be made operative and of value only in another country.
Mr. Hagedorn next inquires, "whether the certificates of notaries
public attached to such powers require stamps, and to what
amount I"
In all cases the certificate of the notary, that the party appeared
and duly executed the power, &c., is exempt from duty.
To Hon. S. P. CHASE,
Secretary of the Treasury.
(No. 4.)
SIR: I have received your communication of December 29, in Tax on receipts
relation to certain claims made by publishers of the laws of the for  advertising
may be added to
United States.                                                the    anlount
In section 88 of the excise law it is "provided that in all cases Unaiteda bets the
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 as aforesaid to the contrary notwithstanding."
Assuming that in the cases to which you have called my attention, the rate of advertising is fixed by a law of the United States,
I think the publishers are justified in adding the amount of the
tax, to their bills, if they satisfy the officers of the Department of
State that the sum so claimed has been paid.
I will mention that it is the practice of this office in similar
cases to require the certificatea of the collector in proof of the payment of the tax.
To G. E. BAKER, Esq.,
Department of State.
(No. 5.)
SIR: Your letter of the 4th instant is received.              Bonds issued by
In reply to your inquiry in regard to sterling bonds of the Com- a State in aid of a
railway  to  be
monwealth of Massachusetts, issued in aid of the Western Railroad treated as railway
bonds.




214                          CORRESPONDENCE.
Corporation, and if the semi-annual interest warrants are subject
to the tax of three per centum, I have to say that the sterling
bonds to which you refer must be treated as issued by the Western Railroad Corporation, and the three per centum must be reIfinterest is pay- served upon all coupons payable in the United States. If payable
able ableroad the tax in foreign countries, the tax cannot be reserved. If payable here
cannot be withheld.         or abroad at the option of the holder, and the holder has chosen
or chooses to receive the interest here, the tax must be withheld.
To STEPHEN FAIRBANKS, Esq., Boston.
(No. 6.)
The stamp upon   SIR: Your letter of the 29th instant has been received, giving
a deed given by
several tenants in the statement of Charles Remelin, esq., attorney for the heirs of
common to one of Jacob Lohweigsehop, esq., deceased, on which you ask an opinion.
the number must                                            y
answer to the   Said Jacob Lohweigsehop died about ten years since, leaving
value of the estate
conveyed.  at widow and four daughters.  He left his property to the former,
during her life, and then it was to revert to the heirs, as aforesaid.
He further states that these heirs have now agreed to a partition
among themselves, and have made quitclaim deeds to each other,
in each of which the consideration is one dollar. Mr. Remelin desires to know whether these deeds are subject to stamp duty, and
if so, to what stamp.
In reply, I would say that if, as I presume from your letter, the
heirs are tenants in common, and are making an equal division of
the property among themselves, each deed will be a conveyance
of three-fourths of the estate described in the deed, and must be
stamped to answer to three-fourths of the value of the property so
described.
In all cases, whether a conveyance is a  "quitclaim," or a
"warranty deed," stamps, as prescribed under the head of conveyance, are required.
To R. M. W. TAYLOR, Esq., Cincinnati, Ohio.
(No. 7.)
The stamp tax.s    SIR: In your letter of the 17th ultimo you make the following
upon a will must
answer to the inquiries:
value of thebe tate  "In the probate of wills, under the national tax law, is the duty
ministered upon. chargeable upon the value of the real estate devised, as well as
upon the personalty?"
I am of opinion that the value of all the property of the testator, whether real or personal, which, under the law, or by virtue
of the terms of the will, can be administered upon, and which is
within the jurisdiction of the court wherein the will is approved,
is the measure of the stamp duty chargeable upon the will when
approved.
If the will is ap-  Should the will be approved in another jurisdiction, it will then
proved in anoth-r be necessary to aflix an additional stamp, proportionate to the
jurisdiction an ad



INTERNAL  REVENUE.                           21'5
value of the property within such jurisdiction, and subject to the diti-nal stamp relawr, and terms of the will.                                   quired.
This latter remark is in reply to your second inquiry, in which
you say:
"If the real estate is embraced in the law requiring a stamp
duty, and there are pieces of real property lying in different
counties and in different States, in each of which the will must
be admitted to probate, is the stamp duty to be affixed for the
whole value on the first probate, or must the stamp be affixed
for the portion of the estate within the jurisdiction of each particular court of probate?"
To L. ANDERSON, Esq., Cincinnati, Ohio.
(No. 8.)
SIR: I have received a letter dated at Philadelphia, March 12,
from Abel Reed and others, a committee representing various firms
engaged in making window and door frames, sash, doors, blinds,
mouldings, &c.
This committee complain that by the operation of the tax law Contractors who
as administered in Philadelphia, carpenters and builders, who, in to be used inbuildthe construction of buildings taken on contract, make, instead of ings, must pay tax
upon such doors,
purchasing, window and door frames, sashes, doors, blinds, and &c.,ifthearticles
mouldings, have an advantage over manufacturers of these articles are salable.
equal to eight per cent. on the labor employed. In answer, I have
to say that it has been decided by the Commissioner that window
and door frames, sashes, doors, blinds, mouldings, &c., being in
themselves manufactures, and liable to taxation when reJnoved
for sale, are equally liable to taxation when the carpenter or
builder makes the same and uses them on houses built under
contract.
By section 79, article 46, of the act of June 30, 1864, builders
and contractors are required to pay a license tax of $25 when
their building contracts exceed $2,500 in any one year.
If the assessor applies the law as thus written and interpreted,
(and it is to be presumed that he will,) I see not how the contractor or builder who makes the above enumerated articles can
have any advantage over the special manufacturer of the same.
No article held to be a manufacture will be allowed exemption
from taxation under the plea of its having been made to special
order, unless it fully satisfies the conditions of the above-named
decision.*
To, Assessor.
(No. 9.)
SIR: I have received your letter, together with a copy of a
letter from the Quartermaster General, and of a charter-party, and
* See proviso to section 93.




216                           CORRESPONDENCE.
of a contract.  It is stated that the army regulations, approved
June 2, 1862, require all contracts with the government to be
made in quintuplicate.
Upon this state of facts the question arises whether each part
of the contract is subject to stamp duty under the provisions of
Schedule B, of the act of July 1, 1862.
Contracts made   It has been held by this office, in the case of papers which are
in quintpliCate, usualllly prepared in several parts, but which would be valid under
regulations,  re- the law if executed in one part only, that the parties interested
quire stamps for
every copy.   might exercise a discretion, and affix a stamp to each part when
several were made, or to one part only.  It has been a custom,
however, to inform parties that the enforcement of their legal rights
must depend entirely upon the stamped instrument.
The case presented differs from those which have been considered heretofore by the Commissioner of Internal Revenue, in
the circumstance that the regulations of the War Department,
which have, as I suppose, the force of law, require each contract
to be executed in five parts. It may reasonably be assumed that
it is the purpose of the regulation to make each part of full legal
value. It therefore follows that the proper stamps should be
affixed to each part of every contract.
To WM. WHITING, Esq.,
Solicitor of the TVar Department,
t7ashington, D. c.
(No. 10.)
I have received your letter, with form of lease of land for ninetynine years, with right of renewal forever, and assignment of the
same by the lessee or his representatives, enclosed.
Leases operating   I am of opinion that the assignment, or deed as it more properly
subject toeappro-es is, must be stamped as a conveyance.  The lease must also be
priate stamp.   regarded as a conveyance, and when made, it must bear stamps
Methodof deter- proportionate to its value.'This valuation may be fixed by the
reining vts, &c    of market price, or by converting the annual rent into a capital sum
at the legal rate of interest at which money may be obtained upon
such security.
Assignment of  The assignment of a lease is subject to the same stamp as the
leases subject t orignl
same taxes as ori- original.
ginal.          GEORGE E. SANGSTON, Esq.,
Clerk of the Superior C(ourt, Baltimore, Md.
(No.  11.)
Act of March:3,  SIR: In your letter you call my attention to the following pro1863, relating to vision of the amendments to the excise law approved 3d lMarch,
stamps on powers
of attorney, sol- 1863:   No stamp duty shall be required on powers of attorney
d(iers' bounty pa- or any other paper relating to applications for bounties, arrearages
pers, &c., does not    te ppr             to             fr            ar
apply to claims for of pay, or pensions, or to the receipt thereof from time to time.""
prize-money.    I am of opinion that this provision exempts from stamp duty
all papers relating to applications for bounties, arrearages of pay,
* This language is retained in section 160 of the act of June 30, 1864.




INTERNAL  REVENU'E.                            217
or pensio1s, made by or on behalf of officers or privates of the
army, or officers, marines, or sailors of the navy, who are, or at
the time of such application may have been, in the service of the
United States; but it cannot be construed to exempt from stamp
duty applications or claims for prize-money or papers relating to
such applications or claims.
(No. 12.)
SIR: Your letter of March 27, enclosing a communication ad- Advances by a
dressed to you by ** **, esq., inquiring whether he is liable testator to his sons
as executor to pay tax on advances made by testator to his sons sage, of actJuly 1,
1862, not subject
during his lifetime, has been received.                          to taxation at his
in reply, I have the honor to say that the tax cannot be levied ly eath sereubsequentupon advances that were made in the lifetime of the testator, and notes had been
previous to July 1, 1862.  If the advances had been made since the     ecufor.
that time, the case might have been different, but on this point I
express no opinion.
It' the testator had taken notes for the sums advanced, and
those notes had been appraised as a part of the assets of the
estate, and charged to the executor, the full amount of the legacies, including such advances, would be liable to the tax specified
in section 111.*
It is not stated that notes were taken by the testator for the
sums advanced in this case, nor does it appear that such sums
were counted among the assets of the estate and charged to the
executor; and if neither the one nor the other was done, then
the tax is to be levied only on the amounts actually paid by
the executor to the legatees.
To              — J Assessor.
(No. 13.)
SIR: If there is, in your district, a bridge owned by a com-  A bridige company, and the company is authorized by law to receive toll for the anlw authorezed
transit of passengers, beasts, carriages, &c., over such bridge, then tolls must pay 3
the person, or persons, or parties having the care and management government.
of the bridge must pay to the government three per centum on the
gross amount of all their receipts of every description.
It is entirely immaterial whether the company was chartered as    Immaterial
whether the coma turnpike company or as a bridge company. It is sufficient for pany was charterthe purposes of the government that the parties having the con- bed as  ridge company.
trol of it are authorized by law to receive tolls.
To      -, Assessor.
(No. 14.)
SIR: Accepting your statement that the George's Creek Coal
and Iron Company was chartered for mining purposes, and that the
* Stat. July 1, 1862.
19




218                           CORRESPONDENCE.
A company, not construction of the railway was incidental to the main business of
chartered as a rail       *
way  corteredaa y the corporation, I am of opinion that the interest upon those bonds
having   issued which were issued especially for or in aid of the construction of
bonds for the construction of a rail the railway is liable to taxation, under the 81st section of the exway, must deduc, cise law, passed July 1, 1862.*
3 per cent. of the'
interest paid on   It follows from  the same statement that the bonds issued presuch bonds.    vious to the construction of the railway, as well as those issued
since, for general purposes, are not subject to the provisions of
said section.
(No. 15.)
Your letter of February 24, in regard to the tax on gun-barrels
of a peculiar description, made by * * * *, has been received.
bGun-barrels mad   The question is, whether they are liable to pay a tax on gunby a patentee or
his licensee may barrels forged by them, upon an order from a manufacturer for
be subject to taxa- the specific purpose of being used by him in the construction of a
patent fire-arm, and which could be used only by the party owning
the patent, or one having a license from the owner of the patent.
I reply, first, that the fact that the owner of the patent sells to
others the right to use and manufacture the gun, settles the question that the article has a commercial character and will find sale
as an article of commerce; and, therefore, it must be regarded as
a manufacture, and subject to taxation as such.
Secondly: If the patentable feature of the gun-barrel may be
removed so as not to injure the barrel, and it may thereby be
converted into one of ordinary form, it would thus clearly have a
commercial value, be salable in market, and therefore should be
regarded as a manufacture.
(No. 16.)
SIR: Your'letter of the 26th ultimo, relative to the course to be
pursued in collecting unpaid taxes has been received.
Taxes to be col-  You will collect taxes by distraint in all cases.  If they cannot
lected bydistraint be collected in that manner, there would be but little use in resorting to the courts.
If suits are insti-  All suits must be brought in the United States courts.  The
ted brouhey aghe  tc employment of counsel will be authorized, in proper cases, on aponited   states plication to this office.
(No. 17.)
DECEMBER 27, 1862.
The communication of the honorable the Secretary of State,
of the 24th instant, addressed to yourself, together with despatch
No. 134, from the United States consul general at Frankfort-onthe-Main, has been received at this office, agreeably to the reference you were pleased to make.
No 4eduction   In reply, I have the honor to say that neither under the excise
made from  pay- law, nor under any other law of the United States, is a deduction
ments of interest,
on United States to be made from the interest payable upon United States bonds.
bonds.
* See section 122, act of June 30, 1864.




INTERNAL  REVENUE.                          219The income tax is levied only upon residents of the United
States and upon citizens of the United States residing abroad.
Hence the subjects and citizens of other governments, and residents in foreign countries not citizens of the United States, who
are holders of United States bonds, are not liable to the payment
of income tax under our laws, and they will receive the interest
on such bonds without tax, charge, or deduction in any form.
To IHon. S. P. CHAS:E,
Secretary of the Treasury.
(No. 18.)
SIR: You are correct in assuming that the dividend to stockholders in a bank or railway of 4, per: cent. of ascertained profits
is subject to the duty of 5 per cent.; and I am of the opinion,
further, that the additional payment of 345 per cent., called by you
a payment "for six months interest on the capital stock," must be
treated as a dividend also, and, of course, subject to the duty of 5
per cent.
Any payment of profits to a stockholder must be regarded as a
dividend. It cannot be said, properly, that a stockholder, by    Dividends to
his investment in a company, for which he receives as evidence a stomkholders iann
certificate that he owns a certain number of shares, stands in the be regardedaspayrelation of a lender of money to such company; and as he does ments ofthteerefre
not lend money to the company, it cannot with truth be said that liable to taxation.
Section 122.
a payment made to him out of the profits of the company is a
payment of interest. It is, in fact, a dividend on the stock.
By the 120th section of the excise law a tax of 5 per cent. is inp ciessued pby
levied upon all scrip issued by insurance or other companies nies taxable.
named in said section; and I am of opinion that payments made
for the redemption of scrip, which has been so issued, and which,,on tax leviedemp
if issued since the 31st day of August, 1862, was liable to duty, tion.
are exempt from further taxation.
To -, Assessor.
(No. 19.)
FEBRRUARY 16, 1863.
SIR: I have received and considered your letters of the 16th  Dividends upon
and 31st days of January, 1863, together with the printed com- railway and bank
stocks owned by a
munication of S. S. Moffit, esq., comptroller of the treasury of State are not liaMaryland, under date of January 7, 1863; also, your argument ble to deduction
upon the questions presented, and a copy of the mortgage made
by the Northern Central Railroad Company to the State of Mary.
land.
From these several communications and documents it appears
that the State of Maryland receives an annuity of $90.000 from
the Northern Central Railroad Company, secured by the mortgage
referred to; the right existing on the part of the corporation, by
virtue of an act of the State of 5{aryland, to quiet the annuity by
the payment of a million and a half of dollars. It also appears
that the State is further entitled to receive from the Baltimore and
Ohio Railroad Company a yearly sum of $180,000. This sum is
charged on the gross earnings of the company, in consideration of




220                        CORRESPONDENCE.
a subscription of three millions of dollars to the capital stock of
said company, under the provisions of an act of the legislature of
the year 1835. I conclude, from the statements made, that, to
the extent of the subscription, the State is distinguished from ordinary stockholders by the fact that the payment of six per cent.
is a lien upon the gross earnings of the road, and is of course to
be paid in full, without regard to the ability of the company to
pay dividends to other stockholders.
It also appears that the State of Maryland is a stockholder in
various banking corporations, and that from these sources a large
portion of its revenue is derived.
By the excise law of July 1, 1862, section 82, dividends made
by banks are subject to a duty of three per centum; and by the
81st section of the same act every railroad company or railroad
corporation, being indebted for any sum or sums of money for
which bonds or other evidences of indebtedness have been issued,
is authorized and required to deduct and withhold from all payments made to any person, persons, or party, on account of any
interest on coupons, a like duty of three per cent. The word
party might be so construed as to include State; but I am of
opinion that it was not the intention of Congress to levy a tax
upon States; but it is clear, from the uniform language of the
law, that it was the intention of Congress to levy a tax upon the
business and property of the people of the several States, and the
corporations and companies'therein existing.
Accepting this statement of the intentions of Congress, it only
remains to consider whether a requisition upon the officers of the
railway companies named, and upon the several banks in which
the State of Maryland is a stockholder, to withhold three per
centum of the annuities, interest, and dividends, is, in form or
effect, a tax upon the State. It cannot be doubted that the deduction of three per centum on the several sums which may be
due and payable to the State of Maryland, is, to that extent, a
deduction from the revenue of the State, and is, in fact, if not in
form, a tax upon the State.
It follows, then, as a further inference, that the officers of the
railroad corporations named, and of the several banks in which
the State of Maryland is a stockholder, will continue to pay to
the proper authorities of the State the annuities, interest, and
dividends which may be now due, or which may hereafter become
due, as such annuities, interest and dividends would have been
paid if the excise law of July 1 had not been passed. It only
remains for me to say, in conclusion, that the excise law of July
1, 1862, does not contemplate or authorize the assessment or collection of a tax or duty upon the property or revenues of a State.
THOMAS S. ALEXANDER, Esq.
Baltimore, Maryland.
(No. 20.)
DECEMBER 31, 1862.
The phrase "ar-  SIR: Articles manufactured and known to dealers in such or simtiles of traffic"
defined.    ilar articles as articles of traffic, and having as such a commercial
value independent of and greater than the value of the materials




INTERNAL  REVENUE.                             221
used, are to be treated as manufactures, and subject to taxation
under the excise law.
It is not sufficient, however, that an article should be valuable
to a particular individual: it must be known to, dealt in, and be
va.lulable to many persons, or to a class of dealers or consumers, in
order that it may be considered an article of commerce.
For example, if an inventor produce a machine different in its
part;s, or as a whole, fiom any machine previously or elsewhere
known or used, and in the construction of such machine prepares
patterns, or parts thereof, and procures castings therefrom, such
castings* could not be taxed as manufactures, for it cannot be
said that they are known to trade; that any number or class of
persons are accustomed to buy or sell such castings; and consequently they cannot have a commercial value, inasmuch as no one
but the inventor has a right to make and use the articles in
question.
The same reasoning would apply and the same rule exist in
regard to an article the use of which, by the customs of trade, was
restricted to one person, or a small number of persons, and which
consequently was not the subject of unrestricted purchase and sale.
This might be true of parts of sewing-machines, for instance,
such as are peculiar in their character, and used for the manufacture of a particular kind of machine. If, however, the part were
common to two or more machines, so that if offered in market
there would be purchasers for it as for other articles of commerce,
it would be liable to taxation.
Cotton machinery which is in general or common use in the
manufactories of the country would undoubtedly possess a commercial value, and be subject to taxation, inasmuch as it might be
used by many persons engaged in that branch of business.
Whenever a particular kind of machine is so well known and
so generally used that manufacturers make provision for supplying parts of such machine, the presumption arises that such parts
are articles of traffic in the community, and consequently must be
considered as manufactures in themselves.
In the case presented by you, if the said boiler possess a commercial value, (and this the assessor must determine,)it is not exempt because of its belonging to a marine engine any more than
a pipe or faucet that is used in the construction of the engine.
If the boiler had been made by the makers of the engine, it
would have been equally liable to taxation.
To
Assessor of —
(No. 21.)
JANUARY 7, 1863.
SIR: Your letter of the 2d instant was duly received.           Certificates isIn reply thereto I have to state that, in my opinion, the certifi- sued bysacollect'ot
cates and other papers signed and issued by custom-house col- subject to stamp
lectors cannot be regarded as coming within the meaning of the dectounr less co,.ng as
third clause of the excise law,'pertaining to" certificate" of damages port warden ur
* This ruling is changed by the act of June 30, 1864, section 94, by
which castings are subject to taxation, without inquiring whether such
castings are articles of traffic. The reasoning still applies generally.
19 *




22z                          CORRESPONDENCE.
and all other certificates or documents issued by any port warden,
marine surveyor. or other person acting as such, except when such
-certificates are signed and issued by the collector at a port to which
no warden or surveyor is appointed, or in the absence of, and under
authority from, said warden or surveyor.
(No. 22.)
JANUARY 28, 1863.
Debts due to a   SIR: The insurance company to which you refer must make
mutual life insur- return for the dividend of 7 per cent. upon its whole capital of
ance  company  
from policy-hold- $100,000.
ers treated as capital.           It is stated in a letter of the secretary that a part of this capital is
secured by the notes of certain persons who are called guarantors.
It is understood that these parties are policy-holders; but this
circumstance does not change the obligation of the company to
account for the entire dividend paid.  These parties are debtors
to the company, pay an annual interest of 6 per cent. upon their
notes, and receive a dividend of 7 per cent. as stockholders.
The payment by the company is an actual payment of dividend,
as truly as though it was paid to parties who were not indebted to
the corporation; and being a dividend, the officers are required to
withhold the tax, and account for the same to the government.
To    -, Assessor.
(No. 23.)
NOVEMBER 17, 1862.
Person aetleg   SIR: If Mr. Parrish holds a power of attorney, with power of subattorunder a power of stitution, from Honorable Edward Ellice, of England, and if Mr.
principal or substi- Parrish has gone abroad, leaving two persons as his salaried agents
tute, does not reqnire license as or clerks attending to the property which he holds in his own
commercial bro- right and by power of attorney, I think Mr. Parrish needs no
ker.
license as commercial broker, as he acts for but one person beside
himself; nor do his salaried clerks, if they do no other than his
business.
If liquor is sold  If Mr. Wooley is the agent of three steamers the principal offices
on steamers, the Of which are at Oswego, he should take out a retail liquor dealer's
owner must take
license as liquor license for such steamers at Oswego.  If' his steamers supply pasdealer.       sengers with food and lodging, and he has taken out hotel licenses,
(article 20, section 79,)  the before-mentioned liquor dealer's
license must be taken out in addition thereto.
Returns may be  In cases where persons claim to manufacture a less amount than
required ofpersons
clairnig that their at the rate of $600 per year, the assessor may at his discretion
annual product is require firom them  monthly returns if he has a suspicion that the
less than 6CCf0.
amount manufactured exceeds that sum.
To, Assessor.
(No. 24.)
I cannot hold with you that the term " port warden," as used
in the clause of Schedule B under consideration, is synonymous
with that of " collector of customs."
Had Congress, in framing the law, intended to have included,
under this head, such certificates and other documents as are ordi



INTERNAL  REVENUE.                              223
narily issued by custom-house collectors, it would scarcely have
been left a matter for conjecture.
Section 1, article 567, of the revenue regulations, (1857,) sets
forth in full the general duties of collectors or surveyors.
After due consideration of the article referred to, and of the
several papers submitted by you, I hold that they are respectively
subject to stamp duty as follows, viz:
1st, certificate of enrolment; 2d, certificate of license; 3d, transit  Stamp tax on
certificate; 4th, certificate to cancel transportation bond; each papers issued by
requires the general (five cent) certificate stamp.  Nos. 5, 6, being cers.
certificates of clearance, and partial discharge of cargo of vessels
bound for inland (American) ports, are exempt from tax.
No. 7, certificate of clearance for a Canadian port, is also exempt
under the last clause of Schedule B, which provides that the
stamp duties imposed upon manifests, bills of lading, and passage
tickets shall not apply to vessels plying between ports of the
United States and ports in British -Vorth America.
No. 8, oath to an invoice, is exempt.
No. 9, the certificate of the master builder, requires the general
(five-cent) certificate stamp.
No. 10, certificate of admeasurement.  This paper, as I understand, is issued by the surveyor in his official capacity, and, as
such, is subject to the twenty-five-cent stamp.
I am also of the opinion that three several bonds, numbered and   Stamp tax on
custom-house
named, respectively, 11, warehouse bond; 12, enrolment bond; bonds.
13, license bond, (and all other penal bonds of a similar character
required in the transaction of the business of the custom-house,)
come within the meaning of the third clause of Schedule B,
relating to "bond," and are therefore subject to stamp duty of 25
cents.
In reply to your queries respecting certificates issued in duplicate and triplicate, I refer you to the enclosed copy of official
regulations.
If these or any of these papers are signed by the collector, or
surveyor, or warden, they will require the twenty-five-cent stamp,
as provided in clause No. 3.
To EDWIN PALMER, Esq., Collector of Customs,
Milwaukie, Wis.
(No. 25.)
SIR: Your letter of the 16th instant, in regard to the tax upon    Manufacturcrs
gas you manufacture, and in part sell, was duly received.         of gas Ilxust pay
If the annual product does not exceed the rate of $600, no otapndquawtitell
tax can be assessed.  If it does, the tax must be paid upon the as upon quantity
whole product, whether sold or consumed.
The same principle applies to what you make in your shop.
All manufactures are subject to tax, whether consumed or sold.(Sect. 93.)
(No. 26.)
JANUARY 3, 1863.       Clottling made
SIR: I have received a letter from Mr. Yeatman, president of the for gratuitous distribution not  subWestern Sanitary Commission, in which it is stated that Mr. ject to tax.




224                       CORRESPONDENCE.
Sleuth was employed by the commission to make from their own
materials a large number of shirts and drawers, and that he has
been required by the assessor to pay three per cent. upon their
value under the excise law.
By reference to decision No. 36, you will see that when one
person makes clothing for another person, the owner of the
cloth is regarded as the manufacturer, and that the employs
should make returns to the assistant assessor of the number and
value of the garments, and of the name and residence of the owner
of them.
In this case the return will show that the Sanitary Commission
is the manufacturer. But as the commission makes a gratuitous
distribution of the garments in question to others than members of
their own body, I do not see that they can be taxed for the value
of the garments, as taxes are levied only on goods when sold or
removed for sale, or when removed for consumption by the owners.
To T. PAPIN, Esq., Assessor 1st District, St. Louis, JlIo.
(No. 27.)
JANUARY 2, 1863.
Payment to
stockholders in a   SIR: From your letter it appears that the Stockbridge and Pittsrailway, of money field railroad is leased to the Housatonic Railroad Company, at a
received for the
use of the same, ront of seven per centum upon the cost.
paendert a lefase, ivis From your statement, I am of opinion that the lease, as dedenLd.       scribed by you, does not, in fact, amount to a sale and transfer of
the franchise and property of the Stockbridge and Pittsfield railroad to the Housatonic Railroad Company; for, should the Housatonic Railroad, Company neglect or refuse to comply with the
stipulated conditions, there is no reason why the Stockbridge and
Pittsfield Railroad Company may not legally enter into possession
and enjoyment of the property and franchise of its road.
If this view of the contract be correct, then it follows that the
stipulated payment of three and a half per centum semi-annually
is a dividend to the stockholders of the Stockbridge and Pittsfield railroad, and, as such, subject to the tax.
It is entirely immaterial to the stockholders of the Stockbridge
and Pittsfield railroad whether their dividend is derived from the
annual rent, or from the proceeds of business transacted by the
corporation.
To Hon. J. Z. GOODRICH, Stockbridge, Mass.
(No. 28.)
MARCH 19, 1863.
The United States  SIR: I have examined your arguments, numbered 1 and 2, in
has power to levy
a tax upon banks which you set forth the views you entertain as counsel for the
incorporated byv a Bank of the State of Indiana, concerning the right of the United
States to levy a tax upon banks chartered by a State legislature.
After due reflection, upon the arguments presented by you, I.
am of opinion that there is but one question to be considered, viz:
Has the United States government power, under the Constitution,
to levy a tax upon banks incorporated by a State?
The Constitution gives to Congress power to lay and collect
taxes, duties, imposts, and excise; and it must follow, as a neces



INTERNAL  REVENUE.                             225
sary result, that this power may be applied, in its exercise, to
every object and subject of taxation in the country.  It is undoubtedly true that the States have authority, by long practice, if:
not by recognized constitutional right, to create corporations for
banking purposes.  The excise law does not question this right,
nor interfere in any way with its exercise by the several States.
If it is said, as it is said in your argument, that the power to
tax a bank is a power which may be so exercised in degree as to
deprive the bank itself of the capacity to exist, and thereby defeat the will and the legislation of the State, so it is also true
that if the general government has the power, as it has, undoubtedly, to tax individuals, that power of taxation imay become, by
the force of events, so onerous as to deprive individuals of their
whole estate; but it is to be presumed that the government will
exercise the power of taxation with all the moderation that circumstances will permit.  It cannot be alleged, with any show of
truth, that the taxation of banks under the excise law is objectionable upon this ground.
In many States corporations have been chartered for manufacturing purposes, and all the products of such corporations are subject to a tax under the excise law.  Indeed, a large portion of the
revenues of the government is derived from taxes levied upon
tle business of corporations; and I see not why the reason
offered in support of the claim of the Bank of Indiana might not
be offered, with equal force, in support of a similar claim on behalf of any bank, railroad, insurance, or manufacturing corporation in the country.
If the views you present are to be accepted as sound constitutional doctrine, the general government is at once deprived of a
large portion of its revenues.
It has_ been held by this office that it was not the intent of Congress to levy a tax upon States, or the property of States; but
with this exception, the general government has asserted its right
to levy a tax upon the property and business and income of the
persons, partnerships, firms, associations, and corporations of the
country, to the same extent that a State might levy taxes upon
the persons, partnerships, firms, associations, and corporations
within its jurisdiction.
In the course of your argument you question the right of Con-  If the charter
gress to levy a tax upon the Bank of the State of indiana, for authorizesdo the
the transaction of business which, by its charter, it is authorized business of a broto transact, but which, by the excise law of July 1, 186i2, is de- taker, liense as a
scribed as the business of a broker, as distinguished from the broker.
business of a banker. You proceed to show, historically, that the
business of banking in Italy, England, and this country, includes
those transactions which, in the excise law, are regarded as the
business of a broker. The result of your historical researches
may be entirely accurate; but, as it seems to me, it is not in any
degree pertinent to this inquiry. If Congress had the power to
levy a tax upon the business of banking, it had power also to
describe and define the nature of that business under the law.
Such a declaration and definition were necessary to its proper administration. Congress has also the power to define the business
of a broker, not historically, nor for the world at large, but for
the purpose of assessing a tax upon those branches of business.




226                         CORRESPONDENCE.
That definition is consequently binding upon the officers of the
government, and upon the parties engaged in those pursuits.
Congress has declared what the business of banking is; it has
fixed the amount of the license to be paid by private bankers,
and it has exempted from the license fee all incorporated banks
and all banks legally authorized to issue notes as circulation.
The Bank of the State of Indiana is, consequently, exempted, as
far as its business as a banker is described and defined by the law.
But the bank, as appears from your argument and from the statements made by the assessor of the district, is also engaged in
business which, by the law, is declared to be that of a broker,
and for which the license fee of $50 is required. This claim by
the general government does not, in any manner, infringe upon
the sovereignty of the State of Indiana, nor are the chartered
rights of the bank impaired. The bank is taxed, in common
with other corporations, and without burdensome or unjust discrimination.
In your admission that the general government has the power
of taxation under the Constitution, you admit all that is claimed
or contemplated.
Under the Constitution, Congress has the power to levy taxes;
that power is coextensive with the subjects of taxation. In most,
if not all of the States of the Union banks have been taxed, and
they have everywhere, I believe, been regarded as proper subjects
of taxation; therefore, the act of Congress is no departure fiom
the settled policy of the country, as exhibited in the legislation of
a great majority of the States.
Each branch of  I have only to add, in accordance with the rulings of this office,
separatrete institu- that each branch of the State Bank of Indiana must, for the purtion.        poses of taxation, be regarded as a separate institution.
Hon. DAVID KILGORE, Indiana.
(No. 29.)
OCTOBER 8, 1862.
City bonds issued SIR: Your letter of the 3d instant, asking a reconsideration of
for the benefit of a
railway company my decision in regard to the payment of the tax upon the coupons
treated as though of the Milwaukie city bonds issued in payment of subscriptions to
issued by the com-                               -           sbrito
pany.        railroads, has been received.
The subject to which you call my attention was carefully considered. The party in interest is the railway company, which in
fact is the promisor.  The loan was for the benefit of the company.  The effect of the opinion you desire would be to relieve
the holders of the railway bonds of a tax which is paid by the
bond-holders of other railways, although they have already the
good fortune to enjoy the security which the faith and property of
the city of Milwaukie furnish. The ruling already made, if the
facts have been truly presented, seems to be sustained by law, and
it is compatible with justice.  The fact that the bonds are held
by foreigners cannot affect the question as one of law or justice.
To AMessrs. MORAN BROTHERS, New York.
(No. 30.)
WASHINGTON, July 9, 1863.
Duties on man-  It is, I am  assured, the purpose of the head of this departufactured sugars. ment to execute the several acts of Congress prescribing the du



INTERNAL  RIEVENUE.                         27
ties of the Secretary of the Treasury in their true intent and
meaning.
In the existing condition of the country, doubtless the proper
enforcement of the laws must occasion sometimes inconveniences
and sometimes hardships to individuals whose interests under
other circumstances would be carefully guarded and efficiently
protected.
To limit these inconveniences and hardships, and to mitigate,
whenever and wherever possible, the calamities of civil war, is, I
am sure, among the most earnest wishes of the honorable Secretary; and representatives of parties who think they suffer unjustly are always willingly received and attentively considered.
The papers submitted on behalf of the persons concerned in
the sugar culture and trade in Louisiana have been examined
by the Secretary in this spirit, and the following conclusions have
been reached:
1st. That the proviso to the first section of the act of July  Whenliabilltyto
16, 1862, practically limits the effect in Louisiana of the act duty commences.
taxing sugar, to the time subsequent to the appointment and commissioning of a collector and assessor for that district.
The proviso requires the collection of internal taxes in the
States and parts of States declared to be in insurrection in such
manner and by such officers as the President may direct. The
action of the President was therefore essential to putting the act
in force in districts formed from  States in insurrection. As to
such districts, therefore, the general rule established by the act,
that the tax shall be collected on all sugars in the hands of the
producer and manufacturer at the date of the act, (July 16,
1862,) was practically suspended from operation by the proviso,
until the manner in which and the officers by whom the collection should be made had been directed by the President.
The appointment of collector and assessor, so far as Louisiana
is concerned, was a direction that internal taxes shall be collected
in the manner and by the officers prescribed in the internal
revenue and supplementary acts, which, so far as then enacted,
may therefore be regarded as having taken effect on the 12th
day of March, 1863, the date of the commission of William H.
Higgins, the officer last appointed.
2d. The act directs the tax on sugar to be levied and collected
on all sugar not made for family use, in the hands of the producer or manufacturer or of his agent or factor. An actual purchaser, in good faith, having possession of the sugar purchased,
is not an agent or factor within the meaning. of the law. When
sugar, therefore, has been delivered to such a purchaser it ceases to
be subject to the tax, though the producer or manufacturer in
whose hands it was before delivery, and after the taking effect of
the act, remains liable to pay the tax, and the tax to a lien on
his property.
These conclusions, I believe, cover all the questions raised on
the subject of sugars except those which have been already answered, and there will, I presume, be no difficulty in making the
proper application of this interpretation of the acts of Congress to
the circumstances of each particular case. You are at liberty to
communicate the contents of this letter to such persons as have
an interest in the questions considered.
Very respectfully,
JOSEPH  J. LEWCIS,
Commissioner.




228                        CORRESPONDENCE.
(No. 31.)
JULY 26, 1864.
SIR:
Each person giv- Under the act of June 30th, 1864, (which, so far as stamp
Ing a receipt upon
a pay roll, and re- duties are concerned, takes effect on the 1st day of August, 1864,)
ceiving $2o, must where several parties sign a pay roll, each for a separate and
distinct amount of money, a stamp will be required for each signature, provided each amount of money exceeds $20. The law
requires that each person who receipts for $20, or more, should
affix and cancel a two-cent stamp. Receipts on pay rolls are the
separate receipts of each person that signs the roll. The pay
roll is not a single instrument, but an assemblage or agglomeration of instruments, without a single principle of legal unity to
hold them together. The instrument is complete as to the parties, the railroad company and the employe, when executed by
the employe, without waiting for the signature or concurrence
of any other employe. If a single stamp should be affixed, and
that stamp sufficient only for a hundred, and the roll should be
signed by an hundred and two, how could it be said that it was
stamped for any certain hundred of the signers, and not for any
certain two? It would be impossible to appropriate the stamp, and
therefore impossible to stamp the paper in that way.
I speak of the ordinary pay rolls, and give no opinion as to
any other.
The same rule applies to receipts for dividends, on dividend
sheets.




SCHEDULE OF STAMP DUTIES,
ElROMl AND AFTER AUGUST 1, 1864.
Stamp Duty..,Acknowledgment of deeds,...... exempt.
Affidavit,.......     5 cents.
"    in suits or legal proceedings,...               exempt.
Agreement or appraisement, (for each sheet, or piece of paper on
which the same is written,)..                5 cents.
Assignment or transfer of mortgage, lease,: or policy of insurance, the
same duty as the original instrument.
"'   of patent right,...... 5 
Bank Checks, drafts, or orders, &c., at sight or onh demand,    2 2
Bills of Exchange, (Foreign,) drawn in, but payable out of, the UIiited States, each bill of set of three or more, must be
stamped.
For every bill of each set, where the sum made payable
does not exceed $100, or the equivalent thereof in any
foreign currency in which such bills may be expressed,
according to the standard of value fixed by the United
States,.... 2 
For every additional $100, or fractional part thereof in
excess of $100,.....      2
(Foreign,) drawn in, but payable out of, the United
States,.(if drawn singly or in duplicate,) pay the same
duty as Inland Bills of Exchange.
[The acceptor or acceptors of any Bill of Exchange, or
order for the payment of any sum of money drawn, or
purporting to be drawn, in any foreign country, but
payable in the United States, must, before paying or
accepting the same, place thereupon a stamp indicating
the duty.]
Bills of Exchange, (Inland,) draft, or order, payable otherwise than
at sight or on demand, and any promissory note, whether
payable on demand or at a time designated, (except
bank notes issued-for circulation, and checks made and
intended to be, and which shall be, forthwith presented
for payment,) for a sum not exceeding $100,.. 5 
For every additional $100, or fractional part thereof,  5  "
[The warrant of attorney to confess judgment on a note or
bond is exempt from stamp duty, if the note or bond is
properly stamped.]
Bills of Lading, of vessels for ports of the United States or British
North America,.....    exempt.
4"  or receipt for goods, to any foreign port,.           10 cents.
Bill of Sale of any vessel, or part thereof, when the consideration
does not exceed $500,.... 50  "
exceeding $500, and not exceeding $1,000,...    $1 00
exceeding $1,000, for each $500, or fractional part thereof, 50 cents.
of personal property, (other than ship or vessel,). 5 
20




230                       INTERNAL REVENUE.
Stamp Duty.
Bond, personal, for the payment of money.  (See Mortgage.)
"    official,......    $1 00
for indemnifying any person for the payment of any sum
of money, where the money ultimately recoverable
thereupon is $1,000, or less,...        50 cents.
where the money recoverable exceeds $1,000, for every
additional $1,000, or fractional part thereof,.    50  "
Bonds.-County, city, and town bonds, railroad and other corporation bonds, and scrip, are subject to stamp duty. (See
Mortgage.)
of any description, other than such as are required in legal
proceedings, and such as are not otherwise charged in
this Schedule,...... 25  "
Certificates of deposit in bank, sum not exceeding $100,.     2'~   of deposit in bank, sum exceeding $100,..  5 
"    of stock in an incorporated company,..    25  "
6"   general,....... 5 
"    of record upon the'instrument recorded,..     exempt.
6"   of record upon the book,.."
"4   of weight or measurement of animals, coal, wood, or other articles, except weighers' and measurers' returns,    "
of a qualification of a justice of the peace, commissioner
of deeds, or notary public,....      5 cents.
"    of search of records,..... 5  "
that certain papers are on file,...     5  "
"    that certain papers cannot be found,...      "
4"   of redemption of land sold for taxes,..            5  c
of birth, marriage, and death,....  5  "
of qualification of school teachers,...      5
~-'"   of profits of an incorporated company for a sum not less
than $10 and not exceeding $50,..         10  ":"   exceeding $50, and not exceeding $1,000,               25  "
exceeding $1,000, for every additional $1,000, or fractional part thereof,..... 25
of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or
other person acting as such,.                  25  "
Certified Transcripts of judgments, satisfaction of judgments, and of
all papers recorded or on file,.... 5
[N. B.-As a general rule, every certificate which has, or
may have, a legal value in any court of law or equity,
will require a stamp duty of 5 cents.]
Charter Party, or letter, memorandum, or other writing between the
captain, owner, or agent of any ship, vessel, or steamer,
and any other person, relating to the charter of the
same, if the registered tonnage of said ship, vessel, or
steamer does not exceed 150 tons,...    $1 00
exceeding 150 tons, and not exceeding 300 tons,..  3 00
46 "    "    300 tons, and not exceeding 600 tons,.      5 00'"       "    600 tons,. 10 00
Check, draft, or order for the payment of any sum of money exceeding $10, drawn upon any person other than a bank,
banker, or trust company, at sight or on demand,.   2 cents.
Contract.  (See Agreement.)
"    broker's,.....        10  6"




INTERNAL REVENUE.                         231
Stamp Duty.
Conveyance, deed, instrument, or writing, whereby lands, tenements,
or other realty sold, shall be conveyed, the actual value
of which does not exceed $500,..           50 cents.
exceeding $500, and not exceeding $1,000,              $1 00
4"  for every additional $500, or fractional part thereof in
excess of $1,000,.....    50 cents.
Endorsement of any negotiable instrument,.... exempt.
Entry of any goods, wares, or merchandise at any custom-house,
either for consumption or warehousing, not exceeding
$100 in value,.....    25 cents.
exceeding $100, and not exceeding $500 in value,. 50 "
";   exceeding $500 in value,....    $1 00
"    for the withdrawal of' any goods or merchandise from
bonded warehouse,..... 50 cents.
Gaugers' returns, if for quantity not exceeding 500 gallons, gross,   10  "
"    exceeding 500 gallons,...           25  "
Insurance, (Marine, Inland, and Fire,) where the consideration paid
for the insurance, in cash, premium notes, or both, does
not exceed $10,.... 10 
4'   exceeding $10, and not exceeding $50,..    25'' exceeding $50,.. 50
Insurance, (Life,) when the amount insured does not exceed $1,000, 25,,, exceeding $1,000, and not exceeding $5,000,.    50  "
"    exceeding $5,000,..... $1 00'    limited to injury to persons while travelling,..     exempt.
Lease of lands or tenements, where rent does not exceed $300 per
annum,...... 50 cents.
4"   exceeding $300, for each additional $200, or fractional
part thereof in excess of $300,...    50  "';   perpetual, subject to stamp duty as a " conveyance," the
stamp duty to be measured by resolving the annual
rental into a capital sum.
"    clause of guaranty of payment of rent, incorporated or indorsed, five cents additional.
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
300 tons,...... $1 00
exceeding 300 tons, and not exceeding 600 tons,.    3 00
"e       "'   600 tons,..... 5 00
Measurers' Returns, if for quantity not exceeding 1,000 bushels,  10 cents.
exceeding 1,000 bushels,...            25  "
Mortgage, trust deed, bill of sale, or personal bond for the payment
of money exceeding $100, and not exceeding $500,    50  "'"   exceeding $500, for every additional $500, or fractional
part thereof in excess of $500,...    50
Pawners' Checks,....... 5
Pension Papers.-Powers of attorney, and all other papers relating
to applications for bounties, arrearages of pay, or pensions, or to receipt thereof,...    exempt.
Passage Ticket from the United States to a foreign port, costing not
more than $35,.. 50 cents.
"    costing more than $35, and not exceeding $50,.    $1 00
Papsage Ticket, for every additional $50, or fractional part thereof
in excess of $50,...                $1 00




232                       INTERNAL REVENUE.
Stamp Duty.
Power of Attorney to sell or transfer stock, or collect dividends thereon, 25 cents.
to vote at election of incorporated company,.. 10 
to receive or collect rents,...             25  "
to sell, or convey, or rent, or lease real estate,.. $1 00
L"   for any other purpose,.50 cents.
Probate of Will, or letters of administration, where the value of both
real and personal estate does not exceed $2,000,    $1 00
"    for every additional $1,000, or fractional part thereof in
excess of $2,000,.. 50 cents.
"    bonds of executors, administrators, guardians, and trustees, are each subject to a stamp duty of..    $1 00
"    certificate of appointment,....  5 cents.
Protest upon bill, note, check, or draft,...   25  "
Promissory Note.-(See Bills of Exchange, Inland.)
deposit note to mutual insurance companies, when policy
is subject to duty,..... exempt.
renewal of, subject to same duty as an original note.
Quit Claim Deed; to be stamped as a conveyance, except when given
as a release of a mortgage by the mortgagee to the
mortgagor, in which case it is exempt.
Rece'ipt for the payment of any sum of money or debt due exceeding
$20, or for the delivery of any property,..    2 cents.
"    for satisfaction of any mortgage or judgment, or decree of
any court,...... exempt.
Sheriff's return on writ, or other process,.. 
Trust Deed, made to secure a debt, to be stamped as a mortgage.
66   conveying estate to uses, to be stamped as a conveyance.
Warehouse Receipt for any goods, wares, or merchandise, not otherwise provided for, deposited or stored in any public or
private warehouse, not exceeding $500 in value,.   10 cents.'C   exceeding $500, and not exceeding $1,000,.. 20'"   exceeding $1,000, for every additional $1,000, or fractional part thereof in excess of $1,000,..    10  "
"    for any goods, &c., not otherwise provided for, stored or
deposited in any public or private warehouse or yard,. 25'Writs and Legal Documents.
Writ, or other original process by which any suit is commenced in any court of record, either of law or equity, 50  "
Writ, or other original process issued by a court not of
record, where the amount claimed is $100, or over,   50  "
Upon every confession of judgment or cognovit for $100,
or over, except in cases where the tax for a writ has
been paid,.. 50  "
Writs, or other process on appeals from justices' courts, or
other courts of inferior jurisdiction, to a court of record, 50  "
Warrant of distress, when the amount of rent claimed
does not exceed $100,.. 25
Warrant of distress, when amount exceeds $100,.   50  "
Writs, summons, and other process issued by a justice of
the peace, police or municipal court, of no greater jurisdiction than a justice of the peace in the same State,. exempt.
Writs, and other process in any criminal or other suits
commenced by the United States in any State,.
Official documents, instruments, and papers issued or used
by officers of the United States government,.  




INTERNAL REVENUE.                         233
GENERAL REMARKS.
Revenue stamps may be used indiscriminately upon any of the Proprietarystamps
matters or things enumerated in Schedule B, except proprietary careven be tausempd as
and playing-card stamps, for which a special use has been provided.
Postage stamps cannot be used in payment of the duty charge- stame of postage
stamps.
able on instruments.
It is the duty of the maker of an instrument to affix and can- Cancellation of
eel the stamp required thereon. If he neglects to do so, the party stamps.
for whose use it is made may stamp it before it is used; but in no
case can it be legally used without a stamp; and if issued after the
30th of' June, 1864, and used without a stamp, it cannot be afterwards effectually stamped. Any failure upon the part of the
maker of an instrument to appropriately stamp it, renders him
liable to a penalty of two hundred dollars.
Suits are commenced in many States by other process than writ, quiring stampers
viz., summons, warrant, publication, petition, &c., in which cases
these, as the original processes, severally require stamps.
Writs of scire facias are subject to stamp duty as original pro- writs of scire
facias.
cesses.
The jurat of an affidavit, taken before a justice of the peace, Jurat.
notary public, or other officer duly authorized to take affidavits, is
held to be a certificate, and subject to a stamp duty of five cents,
except when taken in suits or legal proceedings.
Certificates of loan, in which there shall appear any written or Certificates of
printed evidence of' an amount of money to be paid on demand, loan to be sfamnep
or at a time designated, are subject to stamp duty as " Promissory Notes."
The assignment of a mortgage is subject to the same stamp Assignment of
duty as that imposed upon the original instrument; that is to say, mortgage.
for every sum of' five hundred dollars, or any fractional part
thereof of the amount secured by the mortgage at the time of
its assignment, there must be affixed a stamp or stamps denoting
a duty of fifty cents.
WVhen two or more persons join in the execution of an instru- Eitherone of par
ment, the stamp to which the instrument is liable under the law instrueent jointly
may be affixed and cancelled by any one of the parties.       may affix a stamp.
In conveyances of real estate, the law provides that the stamp  Stamp   upon
deeds to answer to
affixed must answer to the value of the estate or interest con- valHe of estate.
veyed.
No stamp is required on any warrant of attorney accompany-  Stamp   upon
ing a bond or note, when such bond or note has affixed thereto bonds and mortthe stamp or stamps denoting the duty required; and whenever
any bond or note is secured by mortgage, but one stamp duty is
required on such papers, such stamp duty being the highest rate
required for such instruments, or either of them. In such case,
a note or memorandum of the value or denomination of the stamp
affixed should be made upon the margin or in the acknowledgment of the instrument which is not stamped.
20 *




SCHEDULE
OF
ARTICLES AND OCCUPATIONS SUBJECT TO TAX UNDER THE EXCISE
LAW OF THE UNITED STATES,
APPROVED JUNE 30, 1864.
MANUFACTURES AND PRODUCTIONS.
No.                                                            Rate of Tax.
1. Barytes, sulphate of, per 100 pounds,..            12 cents.
2. Bill-heads, cards, and circulars, printed,.            5 per cent.
3. Books, magazines, pamphlets, reviews, and similar publications, printed,....5   "
4. Boots and shoes,...                    5   "
5. Brandy, distilled from grapes, per gallon,               25 cents.
6. Brass and copper, rolled, and yellow sheathing metal in
rods or sheets, (see No. 35,)...        3 per cent
7. Brass and copper, rolled, and yellow sheathing metal in
rods or sheets, on which a duty of 3 per cent. has not
been previously paid,....    5   "
8. Brick, draining tiles, earthen and stone water pipes,      3   "
9. Bullion, in lumps, ingots, or bars, as assayed,  A.     of 1   "
10. Candles,.......      5   "
11. Carriages and other vehicles,..                 5   "
12. Cassia, ground, and all imitations, per pound,..      1 cent.
13. Chemical productions uncompounded, not otherwise provided for,..          5 per cent.
14. Chocolate and cocoa, prepared, per pound,..      1F cent.
15. Cigars, less than $13 per M, known as cheroots,.    $3 00
16. Cigars selling at not over $13,.... 3 00
17. Cigars selling at over $13, and not over $30,.      8 00
18. Cigars selling at over $30, and not over $55,.. 15 00
19. Cigars selling at over $55, and not over $85,.     25 00
20. Cigars selling at over $85,..               40 00
21. Cigarettes in paper wrappers, not over $6 per 100 packages, of 25 each, per 100 packages,.              1 00
22. Cigarettes in paper wrappers, over $6 per 100 packages,
of 25 each, per 100 packages,...          3 00
23. Cigarettes, made wholly of tobacco, per M,..      3 00
24. Clocks, timepieces, and clock movements,.      5 per cent.
25. Cloth, and all textile, knitted, or felted fabrics of materials other than cotton or wool,...         5'
26. Cloth, painted, enamelled, shirred, tarred, varnished, or
oiled,....                    5   "
27. Clothing, ready-made, or other articles of dress,.       5
28. Clothing, or other articles of dress, made to order, as
custom-work,...     3
29. Cloves and clove stems, ground, and all imitations, per
pound,......         1 cent.




INTERNAL REVENUE.                         235
No.                                                             Rate of Tax.
30. Coal, mineral, per ton,.....      5 cents.
31. Coffee, ground, and all substitutes, per pound,.         1 cent.
32. Confectionery, not over 20 cents per pound in value, per
pound,......     2 cents.
33. Confectionery, over 20 cents and not over 40 cents per
pound,......         4  "
34. Confectionery, over 40 cents per pound in value, or when
sold otherwise than by the pound,...    10 per cent.
35. Copper and lead, in ingots, pigs, or bars, spelter and
brass,......         3 
36. Copper, manufactures of, not otherwise provided for,.    5 
37. Cotton fabrics, woven, knit, or felted, and all manufactures of cotton,.5   "
38. Cotton, raw, per pound,.....      2 cents.
39. Cutlery,......         5 per cent.
40. Diamonds, emeralds, precious stones, and imitations, and
all other jewelry,...                   10   "
41. Distilled spirits, per gallon, until February 1, 1865,.  1 50
Distilled spirits, per gallon, after February 1, 1865,. 2 00
42. Fermented liquors, per barrel,...     1 00
43. Furs, when made up or manufactured,...     5 per cent.
44. Furniture, or other articles made of wood,.         5
45. Gas, monthly product not over 200,000 cubic feet, per
1,000 cubic feet,.....    10 cents.
46. Gas, monthly product over 200,000 cubic feet and not
over 500,000 cubic feet, per 1,000 cubic feet,.     15   "
47. Gas, monthly product over 500,000 cubic feet and not
over 5,000,000 cubic feet, per 1,000 cubic feet,        20   "
48. Gas, monthly product over 5,000,000 cubic feet, per 1,000
cubic feet,   ~...               25   "
49. Ginger, ground, and all imitations, per pound,..     1   "
50. Glass, manufactures of,....         5 per cent.
51. Gloves, mittens, and moccasins made from  leather or
skins on which a duty has been paid, upon the increased value,.....     5   "
52. Glue and cement, liquid, per gallon,...       40 cents.
53. Glue, solid and gelatine, per pound,..             1 cent.
54. Gold, manufactures of, not otherwise provided for,.       5 per cent.
55. Gold foil, per ounce troy,.... 2 00
56. Gold leaf, per pack,.                                     18 cents.
57. Gunpowder, not over 28.cents per pound in value, per
pound,......       cent.
58. Gunpowder, over 28 cents and not over 38 cents in value,
per pound,.....         1 cent.
59. Gunpowder, over 38 cents per pound in value, per pound,     8   "
60. Gutta-percha, manufactures of,....     5 per cent.
61. India-rubber, manufactures of,...         5
62. Iron, advanced beyond blooms, slabs, or loops, and not
beyond bars, per ton of 2,000 pounds,.. 3 00
63. Iron, band, hoop, and sheet, not thinner than No. 18, wire
gauge, per ton,.....     3 00
64. Iron, band, hoop, and sheet, thinner than No. 18, wire
gauge, per ton,..... 5 00
65. Iron, bars, rods, &c., made from iron on which a duty of
$3 has been paid, per ton,...     2 00




236                       INTERNAL REVENUE.
No.                                                               Rate of Tax.
66. Iron, blooms, slabs, or loops, per ton,.. $3 00
67. Iron, castings used for bridges and other permanent
structures, per ton,....      3 00
68. Iron, castings, exceeding 10 pounds in weight, per ton,   3 00
69. Iron, cut nails and spikes, per ton,... 5 00
70. Iron, pig, per ton,.....      2 00
71. Iron, plate, not less than 4 of an inch in thickness, per
ton,....... 3 00
72. Iron, plate, less than 4 of an inch in thickness, per ton,   5 00
73. Iron, railroad, per ton,....      3 00
74. Iron, railroad, rerolled, per ton,... 2 00
75. Iron, rivets, nuts, washers, and bolts, per ton,         5 00
76. Iron, rivets, nuts, &c., made from iron on which a duty
of not less than $3 per ton has been paid, per ton, in
addition only,.          2 00
77. Iron, stoves and hollow ware, per ton,..      3 00
78. Iron, advanced beyond pigs, blooms, &c., on which no
duty has been paid in the form of blooms, slabs, &c.,
in addition to.the foregoing rates, per ton,.. 3 00
79. Iron, manufactures of, not otherwise provided for,.       5 per cent.
80. Lead, sheet, lead pipes, and shot, (see No. 35,)            3   "
81. Lead, sheet, lead pipes, and shot, on which a duty of 3
per cent. has not been previously paid,..         5   "
82. Lead, white, per 100 pounds,....    35 cents.
83. Leather, of all descriptions, curried or finished,.        5 per cent.
84. Leather of all descriptions, tanned in the rough,.     5 
85. Leather, manufactures of, not otherwise provided for,       5
86. Lime, and Roman or water cement,...        3
87. Marble, or other monumental stones,...     5   "
88. Masts, spars, and vessel blocks,..        2
89. Materials, not otherwise provided for, manufactures of,     5   "
90. Molasses, produced from the sugar-cane, per gallon,         5 cents.
91. Molasses, sirup of, melado, and cistern bottoms, per
pound,....1..              cent.
92. Mustard. ground, and all imitations, per pound,..     1'
93. Naphtha, known as gasoline, of specific gravity exceeding 800,......        5 per cent.
94. Oils, essential, of all descriptions,                       5   "'
95. Oil, coal illuminating, refined naphtha, benzine, benzole,
produced by the distillation of petroleum, &c., per gallon,......        20 cents.
96. Oil, coal illuminating, refined, produced by the distillation of' coal, asphaltum, or shale, exclusively, per
gallon,......    15   "
97. Oil, lard, linseed, mustard-seed, and all animal and vegetable, not otherwise provided for, per gallon,.      5 cents.
98. Paints and painters' colors,....     5 per cent.
99. Paper of all descriptions, including pasteboard, binders'
board, and tarred paper,....         3   "
100. Pepper and pimento, ground, and all imitatigns, per
pound,......         cent
101. Photographs, or other sun-pictures, beings copies of engravings or works of art,.                              5 per cent.
102. Pianos and other musical instruments,...     5   "




INTERNAL REVENUE.                         23 7
No.                                                             Rate of Tax.
103. Pickles, preserved fruit, vegetables, meat, fish, and
shell-fish,.                               5 per cent.
104. Pins,.....                           5
105. Pottery-ware, manufactures of,...         5
106. Quicksilver, produced from the ore,...     2
107. Repairs of engines, cars, carriages, or other articles, on
increased value,.....         3
108. Repairs of ships, steamboats, or other vessels, on increased value,...     2
109. Sails, tents, shades, awnings, and bags, of whatever materials made,.....         5   "
110. Saleratus, and bicarbonate of soda, per pound,..     5 mills.
111. Salt, per 100 pounds,....         6 cents.
112. Screws, commonly called wood-screws,..    10 per cent.
113. Ships, and all other vessels or water-craft, on hulls of,  2   "
114. Silk, manufactures of,....         5
115. Silver, manufactures of, not otherwise provided for,.   5   "
116. Slate, freestone, sandstone, &c., when hewn, finished, or
dressed,        3....        3 "
117. Snuff, of all descriptions, per pound,...    35 cents.
118. Soap, soft,-.....                5 per cent.
119. Soap, Castile, &c., not over 5 cents per pound in value,
per pound,......       2 mills.
120. Soap, Castile, &c., over 5 cents per pound in value, per
pound,......         1 cent.
121. Soap, fancy, scented, &c.,...             5 cents.
122. Starch, made of potatoes, per pound,..         2 mills.
123. Starch, made of corn or wheat, per pound,..     3   "
124. Starch, made of rice or other materials, per pound,.      1 cent.
125. Steam  engines, including locomotives and marine engines,......     3 per cent
126. Steel, not over 7 cents per pound in value, per ton,.  5 00
127. Steel, over 7 cents and not over 11 cents per pound in
value, per ton,.. 10 00
128. Steel, over 11 cents per pound in value,.         12 50
129. Steel, rolled in sheets, rod or wire made of steel, on
which a duty has been paid, on increased value,.    5 per cent.
130. Steel, manufactures of, not otherwise provided for,.      5 
131. Stereotypers, lithographers, and engravers, productions
of,.......          "
132. Sugar, brown, per pound,....         2 cents.
133. Sugar, clarified or refined, above 12 and not above 18,
Dutch standard, in color, per pound,.                  2.   "
134. Sugar, clarified or refined, above number 18, Dutch
standard, in color, per pound,...         3~  "
135. Sugar refiners, on gross amount of sales of,.           2? per ct.
136. Thread, yarn, and warps for weaving,..         5   "
137. Tobacco, Cavendish, &c., from which the stem has been
taken, per pound,....            35 cents.
138. Tobacco, smoking, prepared with all the stems in, and
fine-cut shorts, per pound,...         25   "
139. Tobacco, smoking, made exclusively of stems, per pound,    15   "
140. Tobacco, fine-cut chewing, per pound,...    35 
141. Turpentine, spirits of, per gallon,...         20   "




238                      INTERNAL  REVENUE.
No.                                                             Rate of Tax.
142. Umbrellas and parasols,...      5 per cent.
143. Varnish or Japan,..... 
144. Water, artificial mineral, soda, sarsaparilla,..     5   "
145. Water, mineral or medicinal, per bottle containing not
more than 1 pint,....          ~ cent.
146. Water, mineral or medicinal, per bottle containing more
than I pint and not more than 1 quart,.             1   "
147. Water, mineral or medicinal, containing more than 1
quart, for each additional quart,..          1 "
148. Wine made of grapes, per gallon,...     5 cents.
149. Wine produced by being mixed with other spirits, per
gallon,..                                       50   "
150. Woollen fabrics woven, knit, or felted, and all manufactures of wool,.....     5 per cent.
151. Zinc, oxide of, per 100 pounds,...         35 cents.
ANIMALS SLAUGHTERED.
152. Cattle over 3 months old, per head,..    40 cents.
153. Cattle not over 3 months old, per head,..          5 
154. Sheep and lambs, per head,....     5   "
155. Sheep slaughtered for pelts, per head,                     2'"
156. Swine, per head,.....    10   "
GROSS RECEIPTS.
157. Advertisements,.....          3 per cent.
158. Bridges and toll-roads,.....      3   "
159. Canals,......          2   "
160. Express companies,.....      3 
161. Ferries,......         3   "
162. Insurance companies,....      1j   "
163. Lotteries,...      ~..         5   "
164. Railroads,.....      2   "
165. Ships, barges, &c.,.....         2
166. Stage coaches, wagons, &c.,....      2   "
167. Steamboats,....         2.  "
168. Telegraph companies,.....      5   "
169. Theatres, operas, circuses, and museums,.                2   "
SALES.
170. Auction sales,......    of 1 per cent.
171. Broker's sales of merchandise, produce, &c.,.          of 1 
172. Broker's sales of stocks and bonds, on par value thereof, o- of 1   "
173. Broker's sales of gold and silver bullion and coin, foreign
exchange, &c.,....                     f 1   "'
LICENSES.
174. Apothecaries,......$10 00
175. Architects and civil engineers,...     10 00
176. Assayers, annual assays not over $250,000 in value,.100 00
177. Assayers, annual assays over $250,000 and not over
$.500,000,......200 00




INTERNAL REVENUE.                        239
No.                                                            Rate of Tax.
178. Assayers, annual assays over $500,000,..  $500 00
179. Auctioneers, annual sales not over $10,000,.. 10 00
180. Auctioneers, annual sales over $10,000,..      20 00
181. Bankers, capital not over $50,000,...100 00
Bankers, capital over $50,000, $2 for each additional
$1,000 in addition to the $100.
182. Billiard rooms, for each table,..             10 00
183. Brewers, annual manufacture less than 500 barrels,. 25 00
184. Brewers, annual manufactures not less than 500 barrels, 50 00
185. Bowling alleys, for each alley,..            10 00
186. Brokers, cattle, annual sales not over $10,000,. 10 00
Brokers, cattle, over $10,000, $1 for each additional
$1,000 in addition to the $10.
187. Brokers, commercial,....   20 00
188. Brokers, custom-house,..... 10 00
189. Brokers, land warrant,....    25 00
190. Brokers, pawn, capital not over $50,000,. 50 00
Brokers, pawn, capital over $50,000, $2 for every $1,000
in addition to the $50.
191. Brokers, produce,.....    10 00
192. Brokers, stock,...... 50 00
193. Builders and contractors, annual contracts not over
$25,000,.                                        25 00
Builders and contractors, annual contracts over $25,000,
$1 for every $1,000 in addition to the $25.
194. Business, trade, or profession, not otherwise provided for, 10 00
195. Butchers, who sell butcher's meat at retail,.. 10 00
196. Butchers, annual sales not over $1,000, &c.,.     5 00
197. Circuses,......100 00
198. Claim agents,.....    10 00
199. Confectioners,...... 10 00
200. Conveyancers,...                   10 00
201. Dentists,.. 10 00
202. Distillers of coal oil,..                         50 00
203. Distillers of spirituous liquor,.... 50 00
204. Distillers of spirituous liquor, annual manufacture less
than 300 barrels,....   25 00
205. Distillers of apples, grapes, and peaches, annual manufacture less than 150 barrels,. 12 50
206. Eating houses,.....    10 00
207. Exhibitions not otherwise provided for,.. 10 00
208. Gift enterprises,...                   50 00
209. Horse dealers,.. 10 00
210. Hotels, yearly rental $200 or less,.                10 00
Hotels, yearly rental over $200, $5 for every $100 in
addition to the $10.
211. Hotels, steamers, and vessels boarding passengers,. 25 00
212. Insurance agents, domestic,...    10 00
213. Insurance agents, foreign,.... 50 00
214. Intelligence office keepers,....    10 00
215. Jugglers,...... 20 00
216. Lawyers,......    10 00
217. Livery stable keepers,.. 10 00
218. Lottery ticket dealers,....  100 00




240                      INTERNAL  REVENUE.
No.                                                             Rate of Tax.
219. Manufacturers,...                         0.  $10 0
220. Patent agents,.....    10 00
221. Patent-right dealers,..... 10 00
222. Peddlers, 1st class,.....    50 00
223. Peddlers, 2d class,..... 25 00
224. Peddlers, 3d class,.                                15 00
225. Peddlers, 4th class,. 10 00
226. Peddlers who peddle jewelry or dry goods,..   50 00
227. Photographers, annual receipts not over $500,.. 10 00
228. Photographers, annual receipts over $500 but not over
$1,000,......     15 00
229. Photographers, annual receipts over $1,000,. 25 00
230. Plumbers and gas fitters,....    10 00
231. Physicians and surgeons,. 10 00
232. Real estate agents,.                                10 00
233. Rectifiers of any quantity not exceeding 500 barrels,. 25 00
Rectifiers of any quantity exceeding 500 barrels, for every 500 barrels in addition to, $25.
234. Retail dealers,.....    10 00
235. Retail dealers in liquor,. 25 00
236. Stallions and jacks,.                                10 00
237. Theatres, museums, and concert halls,..100 00
238. Tobacconists,.....    10 00
239. Wholesale dealers, annual sales not over $50,000,. 50 00
Wholesale dealers whose annual sales are over $50,000,
$1 for every $1,000, in addition to the $50.
240. Wholesale dealers in liquor, annual sales not over
$50,000,......    50 00
Wholesale dealers in liquor, annual sales over $50,000,
$1 for every $1,000, in addition to the $50.
INCOME.
241. Income exceeding $600 and not exceeding $5,000,.      5 per cent.
242. Income exceeding $5,000 and not exceeding $10,000, on
excess over $5,000,..         7   "
243. Income exceeding $10,000, on excess over $10,000,.    10   "
244. Bank dividends and addition to surplus funds,.5   "
245. Bank profits not divided or added to surplus,             5'"
246. Canal companies, dividends, interest on bonds, and addition to surplus funds,....          5   "
247. Insurance companies, dividends, and addition to surplus
funds,...                    5
248. Railroad companies, dividends, interest on bonds, and
addition to surplus funds,...          5   "
249. Salaries of United States officers,..5   "
250. Turnpike companies, dividends, interest on bonds, and
addition to surplus funds,...          5
LEGACIES AND SUCCESSIONS.
251. Legacies, lineal issue or ancestor, brother or sister,.  1   "
252. Legacies, descendant of brother or sister,..          2   "
253. Legacies, uncle or aunt, or descendant of same,.      4 4




INTERNAL REVENUE.                        241
No.                                                           Rate of Tax.
254. Legacies, great uncle or aunt, or descendant of same,.  5 per cent.
255. Legacies, stranger in blood,...         6   "
256. Successions, lineal issue, or ancestor,...       
257. Successions, brother or sister, or descendant of same,  2   "
258. Successions, uncle or aunt, or descendant of same,.    4
259. Successions, great uncle or aunt, or descendant of same,  5
260. Succession, stranger in blood,...            6   "
ARTICLES IN SCHEDULE A.
261. Billiard tables, kept for use,.  $10 00
262. Carriages, kept for use, over $50 and not over $100,. 1 00
263. Carriages, kept for use, over $100 and not over $200,    2 00
264. Carriages, kept for use, over $200 and not over $300,. 3 00
265. Carriages, kept for use, over $300 and not over $500,   6 00
266. Carriages, kept for use, over $500,.. 10 00
267. Piano-fortes, and other musical instruments, kept for use,
over $100 and not over $200 in value, each,.  2 00
268. Piano-fortes, and other musical instruments, kept for use,
over $200 and not over $400 in value, each,.. 4 00
269. Piano-fortes, and other musical instruments, kept for use,
over $400, each,..                          6 00
270. Plate of gold, kept for use, per ounce troy,..   50
271. Plate of silver, kept for use, per ounce troy,.        5
272. Watches, gold, kept for use, not over $100 in value,. 1 00
273. Watches, gold, kept for use, over $100 in value,.  2 00
274. Yachts, 10 tons or less, each,.... 5 00
275. Yachts, over 10 tons and not over 20 tons, each,.   10 00
276. Yachts, over 20 tons and not over 40 tons, each,. 25 00
277. Yachts, over 40 tons ahd not over 80 tons, each,.   50 00
278. Yachts, over 80 tons and not over 110 tons, each,. 75 00
279. Yachts, over 110 tons, each,...  100 00
BANK CIRCULATION AND DEPOSITS.
280. Bank deposits, per month,...  of 1 per cent.
281. Bank capital, per month,..                            of    "
282. Bank circulation, per month,...ofl   "
283. Bank circulation, exceeding 90 per cent. of capital, in
addition,.....      of 1   "
284. Bank circulation, exceeding average of six months preceding July 1, 1864, in addition,..          of 1 o1
PASSPORTS.
285. Passuorts, each,....                00
21




LIST OF ASSESSORS AND COLLECTORS
OF
INTERNAL REVENUE IN THE UNITED STATES.
MAINE.
ASSESSORS.                                    COLLECTORS.
Dist.       Name.              Address.        Dist.        Name.              Address.
i  Nath'l G. Marshall. Portland.               1  Nathaniel J. Miller. Portland.
2   Hannibal Belcher.. Farmington.            2   Jesse S. Lyford... Lewiston.
3   George W. Wilcox. Gardiner.                3   Peter F. Sanborn.   East Readfield.
4   George P. Sewall. Oldtown.               4   Aaron A. Wing..   Bangor.
5   Nathaniel A. Joy.. Ellsworth.             5   John West...   Ellsworth.
NEW HAMPSHIRE.
1   George M. Herring. Farmington.             1  James M. Lovering   Exeter.
2   Isaac W. Smith... Manchester.            2  John':Kimball         Concord.
3  Bolivar Lovell.. Paper Mill Village,   3   Daniel P. Wheeler. Orford.
Cheshire County. 
VERMONT.
1  Wm. C. Kittredge. Fairhaven.               1  Joseph Poland... Montpelier.
2  Thomas E. Powers. Woodstock.               2   George A. Merrill. St. Johnsbury.
3  Henry C. Adams.. East Alburgh.             3   Carlos Baxter... Burlington.
MASSACHUSETTS.
1  Charles G. Davis.. Plymouth.                1  Walter C. Durfee.   Fall River.
2   Elias S. Beals..   North Weymouth.       2   Chas. P. Huntington  Boston.
3   James Ritchie..   Boston.                3   E. L. Pierce.....  Boston.
4   Otis Clapp..... Boston.                   4   John Sargent.....  Boston.
5   Amos Noyes...   Newburyport.            5  J. Vincent Browne. Salem.
6   Charles Hudson.   Lexington.              6   George Cogswell.. Haverhill.
7   C.C. Esty..... Framingham.              7  John Nesmith.        Lowell.
8   Ivers Phillips....   Worcester.           8   Adin Thayer...   Worcester.
9   Amasa Norcross.. Fitchburg.              9  Daniel W. Alvord. Greenfield.
10   C. N. Emerson... Pittsfield.           10   E. R. Tinker.... North Adams.
RHODE ISLAND.
1  Thomas G. Turner. Providence.              1  L. B. Frieze          Providence.
2  William A. Pirce... Johnston.              2  William D. Brayton  Warwick.




INTERNAL REVENUE.                                       243
Assessors and  Collectors, &c. -  Continued.
CONNECTICUT.
ASSESSORS.                                      COLLECTORS.
Dist.        Name.               Address.        Dist.        Name.               Address.
1   Alphonso C. Crosby  Rockville.               1   J.G. Bolles... Hartford.
2   John B. Wright.. Clinton.                  2   John Woodruff...  New HIaven.
3   Jesse S. Ely.... Norwich..3  Ezra Dean...   East Woodstock.
4   Reuben Rockwell.. Colebrook.                 4   David F. Hollister.   ridgeport.
NEW YORK.
1   Henry W. Eastman   Roslyn, Queens Oo.    1   George F. Carman. Patehogue, Suffolk
2   John Williams... Brooklyn.                2   A. -I. Wood.....   Brooklyn.      [Co.
3   William E. Robinson Brooklyn.                3   Henry C. Bowen.   Brooklyn.
4   Pierre C. Van Wyck  New York.                4   John Mack..... New York.
5   George F. Bellows. New York.                5   Joseph Hoxie... New York.
6   John F. Cleveland. I New York. -                William Orton... New York.
7   Geo. F. Steinbrenner New York.               7,Marshall B. Blake. New York.
8   Anthony J. Bleecker  New York.               8   George P. Putnam. New York.
9   Homer Franklin.. New York.                 9   Edgar Ketehum.   New York.
10   Abram Hyatt....in.  Sing.          [Co.   10  John 21. Macon.. Yonkers.
11  James C. Curtis       Cochectton, SullIvan   11  John G. WVilkin.. Middletown,.
12  James Mackin... Fishkill Landing.         12   Joshua'r. Waterman Hudson.
13   Frederick Cooke.   Catskill.               13   William Masten.. Kingston.
14  John G. Treadwell   Albany.                  14   Theodore Townsend  Albany.
15   Philip H. Neher.. Granville, Washing-   15   Gideon Reyuolas.. Troy.
ton County.
16   Lawrence Myers.. Plattsburg               16   Walter A. Faxon.. Glen's Falls.
17   Uriah D. Meeker..   alone.                17   Erasmus D. Brooks  Potsdam.
18   CeorgeT. Hanford. Schenectady.   [Co.1 18  James H. Burr... Gloversville, Fulton
19   Haskell Ransford,Jr. Norwich, Chcnanro,   19   George W  Ernst.. Cooperstown.  [Co.
20   Nelson J. Beach.   Watson, Lewis Co.    20   Lawrence L. Merry  Ilion, Herkimer o.
21   Charles M. Dennison Rome.                   21   Thomas R. Walker. Utica.
22   Leonard Ames...  Mexico, Oswcgo Co.  22   Ralph H. Avery.. Canastota, Madison
23   William Candee.. Syracuse.                23   Alfred Wilkinson. Syracuse.        [Co.
24   Joseph W. Gates.   Lyons.                   24   William A. Halsey. Port Byron. Cayuga
25   Lewis Peck..... Phelps.                    25   Myron H. Clark.   Canandaigna.  [Co.
26   Alfred Wells....   Ithaca.                26   Simon C. Hitchcock  Binglhamton.
27   John I. Nicks... Elmira.               27   Seymour F. Denton  Elmira.
28   John W. Graves.   Medina, Orleans Co.   28   Samuel P. Allen.  R. ochester.
29   James P. Murphy    Lockport.                29   John B. Halsted.. Batavia, Wyoming
30   Otis P. Presbrey.   Buffalo.               30   Philip Dorsheirner. Buffalo.        [Co.
31   Henry S. Woodruff. Franklinville, Catta-   31   Milton Smith...  Mayville, Chautauraugus Co.                                        que Co.
32   S. P. Gilbert...  New"York.             32   Sheridan Shook. New York.
NEW JERSEY.
1  Josiah C. Sparks...  arpenter's Landing,    1   William S. Sharp.   Salem, Salem Co.
Gloucester Co.
2   G. W. Cowperthwait Tom's Riv.,Ocean Co.   2   Stephen B. Smith. Trenton.
3   Robert Rusling... Hackettstown, War-   3   Elston Marsh.. Plainfield.
ren Co.
4   Nathaniel Lane....Paterson.                4   Eugene Ayres... Morristown.
5   George A. Halsey. [Newark.                 5   Daniel M. Wilson. Newark.
PENNSYLVANIA.
1   Washington Keith. Philadelphia.             1   Jesper Harding.. Philadelphia.
2   Thomas W. Sweney  Philadelphia.              2   John H. Diehl... Philadelphia.
3   J. Fletcher Budd.. Philadelphia.           3   Wm. J. Wainwright' Philadelphia.
4   Delos P. Southworth| Philadelphia.           4   John M. Riley...  Philadelphia.
5  1 Edwin T. Chase.. 1 Germantown.        11  5   John W. Cowell.. Doylestown.
61 Samuel McHose.. Allentown.                  6   David Newport.. Norristown.
7   Thomas W. Cheyney Westchester.               7   William Baker..   Westchester.
8   Alexander P. Tutton Reading.                D8 Diller Luther.... Reading.
9   Jgames K. Alexander Lancaster.               9   Alexander H. Hood  Lancaster.
10  J. W. Killinger... Lebanon, Lebanon    10   James A. Inness.. Pottsville.
County.




244                              INTERNAL REVENUE.
Assessors and Collectors, &c. — Continued.
PENNSYLVANIA.
ASSESSORS.                                    COLLECTORS.
Dist.       Name.              Address.       Dist.        Name.              Address.
11  Samuel Oliver... Easton, Northamp-   11  Edgar T. Foster.. Bethlehem,  Northton County.                                    hampton Co,
12  William H. Jessup. Montrose, Susque-   12  Joseph H. Scranton  Scranton, Luzerne
hanna County.                                  County.
13  Benjamin P. Fortner Catawissa, Columbia  13   H. Lawrence Scott. Towanda, Bradford
County.                                        County.
14  Daniel Kendig.   Middletown.           14   Adam K. Fahnestock Harrisburog
15  Horace Bonham.   York.                   15   Levi Kauffman... Mechanicsburg.
16  Robert G. Harper    Gettysburg.            16  Edward Scull.... Somerset.
17  John Dean..... Holidaysburg.             17   Samuel J. Royer.   Johnstown.
18   George Boal....  Boalsburg,  Centre   18   George Bubb.... Williamsport, LyCounty.                                        coming Co.
19  Daniel Livingston. Curwensville, Clear-   19  John W. Douglass. Erie.
field County.
20  Joseph H. Lenhart. Meadville.              20  William F. Clark.. Meadville.
21   D. W. Shryock..   Greensburg.            21  Jasper M. Thompson Uniontown.
22   Henry A. Weaver. Pittsburg.              22   William Little... Pittsburg.
23  Samuel Marks... Freeport.              23   David N. White... Alleghany.
24   Samuel Davenport. Beaver.                24  David Sankey... Newcastle.
DELAWARE.
i John P. McLear.. Wilmington.          I|  1  Charles H. B. Day. Dover.
MARYLAND.
1   George M. Russum. Denton, Caroline Co.   1  Jas. T. McCullough  Elkton.
5  William Welling.. Clarksville, Howard    5   George W. Dawson. Poolesville, MontCounty.                                       gomery Co.
DISTRICT OF COLUMBIA.
1  j Peter M. Pearson.  Washington.           1  Lewis Clephane...   ashington.
VIRGINIA.
1  John Parkinson.   Cameron, Marshall    1  James C. Orr...    Wheeling.
2   A, G. Leonard..   Parkersbur.            2   Andrew S. Core.. Ellenboro'.
4   J. M. Donn..        Norfolk.               4   George C. Tyler.. Onancock, Accoma
County.
KENTUCKY.
1   Charles S. Todd.   Owensoro', Daviess   1  George D. Blakey. Bowling Green.
County.
2  William M. Spencer  Greensburg, Greene    2   Willard Davis..     Richmond.
3  Edgar Needham        Louisville.           3   Philip Sped.... Louisville.
4  Wia  S. Rankin   Williamstown,Grantl       4  John S. Nixon... Covington.
County.




INTERNAL REVENUE.                                       245'
Assessors and Collectors, &c. -C ontinued.
MISSOURI.
ASSESSORS.                                      COLLECTORS.
Dist.        Name.               Address.        Dist.        Name.               Address.
1   Theophile Papin.. St. Louis.               1   Samuel H. Gardner  St. Louis.
2   Daniel Q. Gale... Washington, Frank-    2   J. B. Maupin.... Washington.
lin Co.
3   Joseph A. Hay... La Grange, Lewis    3   C. B. Wilkinson.. St. Joseph,Buchanan
County. -                                        County.
OHIO.
1   Charles R. Fosdick. Cincinnati.              1   Thomas Spooner.   Cincinnati.
2   James Pullan.... Cincinnati.              2   Reub. MI. W. Taylor Cincinnati.
3   William Miner... Lebanon.         [Co.   3   John L. Martin...   Dayton.
4   James Walker... Bellefontaine, Logan    4   F. M. Wright.   Urbana, Champaign
5   George W. Beery.. Upper Sandusky.            5   Shelby Taylor..   Lima.            [o.
6   Daniel H. Murphy. Ripley, Brown Co.         6   David Sanders... Wilmington, Clinton
7   Isaae M. Barrett..  Spring  Valley,        7  A. P. Stone..... Columbus.           [Co.
Greene Co.                                                    [Co.
8   C. S. Hamilton...  Marysville,UnionCo.    8  Isaac Rauney.... Delaware, Delaware
9   Luther A. Hall...  Tiffin, Seneca Co.      9  John F. Dewey... Norwalk, Huron Co.
10   E. Graham..... Perrysburg, Wood    10  S. A. Raymond.... Toledo.
County.
11   Daniel McFarland. Portsmouth,              11  John Campbell...  Ironton, Lawrence
12   Charles F. Shaeffer. Lancaster.      [Co.  12   Nathan Denny... Circleville.    [Co.
13   Benjamin Grant.   Mt. Vernon, Knox    13   Albert A. Guthrie    Zanesville.
14   Aaron Pardee.... Wadsworth, Medina   14   N. B. Gates.....   Elyria, Lorain Co.
15  Israel R. Waters.  Marietta.       [Co.   15  Eliakim H. Moore. Athens, Athens Co.
16   John H. Barnhill...New  Philadelphia,   16  Charles J. Albright. Cambridge,Guernsey
Tuscarawas Co.                                   County.
17  Joseph C. McCleary  Warrenton, Jeffer-   17  Joseph R. Arter.. New Lisbon, Columson Co.                                          biana Co.
18  Joseph E. Hurlbut. Cleveland.                18  Richard C. Parsons. Cleveland.
19   Horace Y. Beebe.. Ravenna,  Portage    19   Henry Fassett...  Ashtabula, AshtabuCounty.                                          la County.
INDIANA.
1  Jas. G. Hutchinson  Vincennes.    [Co.    1   Horace B. Shepard. Vincennes.
2   Thos. C. Slaughter. Corydon, Harrison        2   Henry Crawford.   New Albany.
3   Wm. F. Browning. Bloomington, Mon-    3   John S. S. Hunter   Bloomington, Monroe County.                                      roe County.
4   U. V. Kyger.... Brookville, Franklin    4   James L. Yater.... Aurora,  Dearborn
County.      [Co.                                County.
5   John Yaryan....   Richmond,  Wayne    5   Samuel W. Harlan. Muncie, Delaware Co.
6   Wm. A. Bradshaw    Indianapolis, Marion    6   Theod. P. Haughey  Indianapolis, Marion
County.                                          County.
7   James Farrington. Terre Haute.             7   John G. Crain..  Terre Haute.
8   Joseph Potter... Delphi, Carroll Co.      8   John L. Smith... Stockwell, Tippecanoe County.
9   David Turner... Crown Point, Lake    9   John F. Dodds... Logansport, Cass Co.
County.
10  James S. Frazer.. Warsaw, Kosciusko   10   Warren H. Withers  Fort Wayne, Allen
County.                                          County.
11   Winburn R. Pierse. Anderson, Madison    11   Dewitt C. Chipman. Noblesville, HamilCounty.                                          ton County.
ILLINOIS.
1   Peter Page.....  Chicago.                   1   George Schneider.. Chicago.
2   Duncan Ferguson..   Rockflrd.                2   Wait Talcott... o. l.ockford.
3   Lester H. Robinson  Morrison, White-         3   Henry A. Mix... Oregon, Ogle Co.
sides Co.
4   Wm. D. Henderson  Aledo, Mercer Co.         4   Seth C, Sherman.. Quincy.
5   Thomas C. Moore. Peoria.                    5   John H. Bryant.. Princeton.        [Co.
6   Eri L. Waterman.  Ottawa.                    6   Lewis Ellsworth..  Napierville, Du Page
7   George WV. Rives.  Paris, Edgar Co.         7   W. T. Cunningham. Danville, Vermillion
8   Peter Folsom...    Bloomington,McLean    8   Turner R. King.   Springfield..   [Co.
County.                                                        [Co.
9   Amos C. Babcock.. Canton, Fulton Co.        9   Milton B. Harrison. Petersburg, Menard
10   John Moses...       inchester, Scott Co.  10   Jediah F. Alexander Greenville, Bond Co
11   Peter Smith.... Sumner, Lawrence    11   Robert D. Noleman. Centralia,Marion Co.
12   Fred'k H. Pieper... Belleville.     rCo.  12   Willard C. Flagg.. Alton, Madison Co.
13   Dewitt C. Barber.. Tamaroa, Perry Co.    13   Daniel G. Hay.'Cairo.
21 *




246                              INTERNAL REVENUE.
Assessors and Collectors, &c. - Continued.
MICHIGAN.
ASSESSORS.                                    COLLECTORS.
Dist.       Name.              Address.        Dist.       Name.              Address.
1  Joseph R. Bennett. Detroit.               1  L. G. Berry...   Detroit.
2   Elisha J. House.. Paw Paw, Van Bu-    2  Alex'r H. Morrison  St. Joseph, Berrien
ren County.                                    County.
3  Whitney Jones..  Lansing, Ingham Co.   3  Ira Mayhew.... Albion, Calhoun Co.
4  Alonzo Sessions      lonia, Ionia Co.      4   Aaron B. Turner.   Grand Rapids, Kent
County.
5  Luther Stanley... Birmingham, Oak-    5   Dexter Mussey... Romeo, Macomb Co.
land County.
6  Townsend North.. Vassar, Tuscola Co.    6   Samuel N. Warren. Flint, Genesee Co.
WISCONSIN.
1  Charles A. Bronson  Milwaukie.              1  Thomas J. Emerson  Milwaukee.
2   David Atwood... Madison.                2   Edwin R.Wadsworth Madison.
3   Bernard W. Brisbois Prairie du Chien.     3  J. H. Warren.... Albany, Green Co.
4   Orrin Hatch.... Oakfield  Centre,     4   Joseph H. Babcock. Beaver Dam, Dodge
Fond du Lac Co.                                County.
5   George Gary....   Oshkosh, Winneba-    5  Horace Meriam... Berlin, Green Lake
go County.                                     County.
6  Lute A. Taylor.     Prescott, St. Croix    6  William T. Price.. Black River Falls,
County.                                        Jackson Co.
IOWA.
1  R. M. Pickel.... Mount Pleasant,  1  J. C. Walker.... Fort Madison, Lee
Henry Co.                                      County.
2  Pliny Fay..... Muscatine,Muscatine    2   George W. Ells.. Davenport, Scott Co.
County.             3   Levi Fuller...       West Union, Fay3  Jesse T. Jarrett.   Dubuque.      [Co.                                        [ette Co.
4   G. H. Jerome... Iowa City, Johnson    4   William F. Cowles   Ottumwa,Wapella C.
5   Cole Noel... Adel, Dallas Co.    5  Horace Everett..   Council Bluffs, Pottawatomie Co.
6  Delos Arnold.... Marshalltown, Mar-    6   S. B. Hewitt, Jr...    Eagle Grove, Wright
shall County.                                  County.
MINNESOTA.
1  George W.Baker.. Rochester, Olmstead    1  John Norris Hall.. Mankato, Blue Earth
County.                                        County.
2   H. G. O. Morrison. St. Paul.             2   Thomas G. Jones.   Anoka, Anoka Co.
KANSAS.
1  Thomas Steinbur,.| Lawrence.              1  John Speer....  Lawrence.
CALIFORNIA.
1  Caleb T. Fay.....  San Francisco.        1  William Y. Patch.   San Francisco.
2   Richard Savage.   Santa Cruz, Santa    2   James H. Morgan. San Jose, Santa Clara
Cruz County.                                   County.
3   N. M. Orr...... Stockton.                 3  John Sedgwick... Stocklon, Tuolumne
4   J. M. Avery.... Sacramento.              4   Alfred Briggs.    Sacramento.   [Co.
5   W. A. Eliason..  Petaluma, Sonoma    5   Charles Maltby..  Napa City,
I             *    |) County.




INTERNAL REVENUE.                                     247
Assessors and Collectors, &c. -Continued.
OREGON.
ASSESSORS.                                     COLLECTORS.
Diet.       Name.               Address.       Diet.        Name.               Address.
Thomas Frazer...  Portland....  Medoram Crawford. Portland.
NEBRASKA TERRITORY.
Joseph H. Burbank  Falls City.          |..  James Sweet....  Nebraska City.
TERRITORY OF NEW MEXICO.
Vincent St. Vrain.   Maro.... Charles Blummer.   Santa Fe.
UTAH TERRITORY.
Jesse C. Little..  Great Salt Lake City....  Robert T. Burton.. I Great Salt Lake City.
COLORADO TERRITORY.
Daniel Witter...  Denver.... George W. Brown. Denver.
NEVADA TERRITORY.
WarrenWasson..  Carson  it.... James S. Dilley...   Silver City.
WASHINGTON TERRITORY.
I J. G. Sparks.... Olympi.... P. D. Moore.... Olympia.
TENNESSEE.
1    Halsey F. Cooper.. Memphis.                1   R. Hou-h.         Memphis.
2   Jno. McClelland     Nashville.              2   H. L.  well         Nashville.
LOUISIANA.
W. H. Higgins..   New Orleanss.....   Whittaker.   Newr Orleans.




248            ASSISTANT TREASURERS AND DEPOSITARIET.
LIST OF ASSISTANT TREASURERS AND DEPOSITARIES
OF THE
UNITED STATES,
Including such National Banks as have been designated as Depositories of Public
Moneys (except Receipts from  Customs) and Financial Agents of the
United States, under the Provisions of the Jifty-fourth
Section of the National Currency Act.
NoTIcE.-The Assistant Treasurers and designated Depositaries of the United States
are, authorized to detach, at and after maturity, the coupons from the two-years' Treasury Notes.'These officers will pay such coupons as they thus detach, and no other, at
the time they are separated from their connected notes.
NOTE.-It is requested that Heads of Bureaus, instead of directing that funds be
placed to the credit of a Disbursing Officer with a particular Assistant Treasurer or
Depositary, will specify only the location of such Disbursing Officer, and direct that the
funds be placed to his credit in some Depository convenient to the place where the disbursement is to be made.
TREASURER OF THE UNITED STATES.
FRANCIS E. SPINNER,*..    Washington, District of Columbia.
ASSISTANT TREASURERS.,John J. Cisco,..         New York, New York.'T. P. Chandler,...    Boston, Massachusetts.
Archibald McIntyre,.         Philadelphia, Pennsylvania.
Ben. Farrar,...    St. Louis, Missouri.
D. W. Cheesman,..         San Francisco, California.
Thomas P. May,...    New Orleans, Louisiana.
-G. W. Lane,...         Denver City, Colorado Territory.
Deposits  how   * Deposits may be made with the Treasurer, an Assistant Treasurer,
made.         or a Depositary, to the credit of the Treasurer of the United States, specifying the account on which the same is made, and the original certificate thereof will be received in payment of taxes or for the purchase of
stamps.
Mode of proceed-  REGULATIONS CONCERNING DEPOSITS OF PUBLIC MONEYS.-Every Naing by depositors. tional Bank, which may now be, or that may hereafter become, a depository of public moneys, will, upon the receipt of any such money, place
the same to the credit of the Treasurer of the United States, and will immediately issue therefor, to the officer or other person making such deposit, certificates in triplicate for each and every amouht so received.
The original will be, by the then next mail, forwarded, addressed to the
"Treasurer of the United States " at Washington, D. C., marked "Oficial
- Business," over the signature of the President or Cashier as "-Designated
Depositary." The duplicate and the triplicate will be handed to the person making the deposit, who will immediately forward the former to the
"Commissioner of Internal Revenue" at Washington, D. C., retaining
the latter.




DEPOSITORIES.                       249
President and Cashier- ofThird National Bank, Boston,..            Massachusetts.
First   "     "    Lowell,,..
"     "     "    Cambridge,.
"'    "     "    Adms.. Adams,.
CC"   "     "    Dorchester,
First National Bank of Hartford,..         Connecticut.
"     "     "    New Haven,.
Second  "      "    New Haven,.
First    "     "    New London,.
c'"   "     "    Stamford,..
cc"   "     "    Bridgeport,.
Second  "      "    Norwich,..
National Exchange Bank of Hartford,.
First National Bank of Albany,...  New York.
cc"   " c   "    Albion,..
"  "  "    Binghamton,..
Buffalo,..
"'    "     "c ~e    Bath,...   -
"'"    "'    Cooperstown,
Second  "   v       Cooperstown,.
First    "     "    Chittenango,
"     "     "    Dansville,... 
"'~. "   Ellenville,..
c" "'''    Elmira,..
Second  "     "    Elmira,.
First,   "    "    Fishkill Landing,.
CC"   "     "    Havana,.
" ~ "  ".  Lockport,..
"."    ~ Morrisville,..
c'    "     "ac   New York, City of-      "
Second  ".       New York, City of- 
Sixth    "    ".   New York, City of-       -
First   "     "    Oswego,..
Second   ".Oswego,..
First   "     "    Palmyra,.
"     "     ".Rondout,.. 
"'    "."    South Worcester,
Seneca Falls,.
"     "c    ".Syracuse,. 
Third   "      "    Syracuse,.
First          ". "    Sandy Hill,.. 
- "   "     "    Troy,.
Second  "'    "    Utica,..
First   "     "    Watertown,.
Tenth   "' "    New York City,..
New York National Exchange Bank,.
Fourth National Bank of City of New York,
Second;"     ".    Syracuse,... 
First  ("      "    Warwick,.
Ninth   "     "'    City of New York,.
Fifth  "'     "    City of New York,. 




250                       DEPOSITORIES.
UNITED STATES DEPOSITARIES.
H. W. Hoffman,...   Baltimore, Maryland.
C. Metz., Jr.,..        Buffalo, New York.
Enoch T. Carson,..   Cincinnati, Ohio.
Luther Haven,..       Chicago, Illinois.
H. K. Sanger,..   Detroit, Michigan.
C. W. Batchelor,..       Pittsburgh, Pennsylvania.
W. D. Gallagher,..   Louisville, Kentucky.
C. Nichols,...       St. Paul, Minnesota.
B. M. Trumbull,...   Omaha City, Nebraska Territory.
John Greiner,..       Santa Fe, New Mexico.
W. T. Matlock,...   Oregon City, Oregon.
Joseph Cushman,..       Olympia, Washington Territory.
Benjamin W. Reynolds,..   St. Croix, Wisconsin.
NATIONAL BANKS DESIGNATED AS DEPOSITORIES.
President and Cashier ofFirst National Banlk of Bath,... Maine.
"     "     "    Brunswick,..       "'"    "'  "    Bangor,          ~  
"  "  "    Portland,..
cc"   "     "    Augusta,..    "
Lewiston,.
First National Bank of Portsmouth,... New Hampshire.
cc"   "     "    Concord,...       "
G     "     "    Nashua,..
National Mechanics and Traders Bank of Portsmouth,    "
First National Bank of Bennington,.           Vermont.
"     "     "    North Bennington,..
c"    "     "    Springfield,. 
Brandon National Bank, Brgndon,..
First National Bank of St. Albans,.
First National Bank of Providence,... Rhode Island.
First National Bank of Amesbury,..    Massachusetts.
"     "'"    Boston,...    "
"     "      ~"   Barre,... 
"c    "     ";"Fall River,...
"c   c"     "    Grafton,..
cc"   "     "    Marlboro',...
<("   "     "    New Bedford,..
"     "'"   Newburyport,..
cc"   "     "  ~ Springfield,..
Second  "     "    Springfield,.
Third   "     "    Springfield,..
First   "     "    Worcester,...
Second  "     "    Boston,...
National Bank of the Republic of Boston,..    "
First National Bank of Northampton,. 
c'"   "     "    Salem,... 
Boston  "     "    Boston,..




DEPOSITORIES.                        251
President and Cashier ofFirst National Bank of Canandaigiia,. New York.
"     "      ";.Hudson,..
Central "      "     City of New York,.
First. "      Kingston,..
Third   "      "     City of New York,..
Farmers and Mechanics National Bank of Buffalo,
First National Bank of Cortland,.. 
"     ".. Batavia,..
Eighth   "     "      City of New York,.        "
First National Bank of Newark,... New Jersey.
"  "      "        Trenton,
Jersey City,
Second  "      "     Newark,...
First    "     "    Plainfield,....
First National Bank of Carlisle,...     Pennsylvania.
"     "      "     Danville,..
Erie,. 
"'"    "e    Marietta,. 
"  "cc~~   "  Meadville,..
(("   "."      Philadelphia,..
"  "  "  Scranton,..
Second  "      "     Scranton,..
First    "     "     Strasburg,..'"    "      "  Towanda,..
Second  "      "     Wilkes Barre,..
First    "     "     West Chester,.
"'   C"      ".   York,..
"         "  "     Alleghany,..
Second  "      "    Philadelphia,..
First    "     "     Wilkes Barre,.
Third   "      "    Philadelphia,..
"     "c'"    Pittsburgh,..
First    "     "     Pittsburgh,..
" "  ".   Allentown,..'"    "      "'   Altoona,...
cc"   "      "     Chester,.."
Fourth  "      "'    Pittsburgh,..
"     "      "     Philadelphia,.. 
First - "    "       Gettysburgh,. 
"     "    "       Franklin,.
First National Bank of Baltimore,..         Maryland.
First, National Bank of Washington,..    Dist. of Columbia.
First National Bank of Norfolk,...     Virginia.
First National Bank of Parkersburgh,..    West Virginia.
"     "      "    Wheeling,...




252                          DEPOSITORIES.
First National Bank of Bridgeport,..         Ohio.
"  "  "     Canton,...
"     "      "     Cincinnati,
Third   "      "     Cincinnati,.
First    "     "     Cleveland,..
Second  "      "     Cleveland,..
First    "     "     Circleville,..
"         "  "     Cadiz,...
"     "      "     Columbus,...
c      c"    " "  Dayton,
Second  "      "     Dayton,...
First    "     "     Fremont,.. 
"     "      "     Gallipolis,... 
"  "  "     Hamilton,.
"c   ~ "     "     Ironton,..
"  "  "     Lodi,..
"     "      "     McConnelsvilie,..
"Oberlin,
"'"  "           Portsmouth,..
cc"   "      "     Sandusky,
Second  "      "     Sandusky,...
First    "     "     South Charleston,
Upper Sandusky,.
"  "  "     Troy,..
"     "      "     Toledo,... 
Second  "      "     Zanesville,
First    "     "     Akron,..
Fourth  "      "     Cincinnati,..
First    "     "     Zanesville,..
Second  "      "     Springfield,
First    "     "     Findlay,...
Second  "      "     Toledo,.
"'~"    "     Cincinnati,... 
First National Bank of Evansville,..     Indiana.
"'"     "     Fort Wayne,.. 
"     "      "     Indianapolis,..
66"   "      "     Lafayette,...
i"-    "     "     Madison,.. 
46"   "      "     Terre Haute,..
"  "  "     Indianapolis,..
First National Bank of Aurora,... Illinois
"     "'''    Cairo,..
cc"   "      "     Chicago,...
Second  "      "     Chicago,...
Third   "      "     Chicago,
First    "     "     Peoria,.. 
Second  "      "     Peoria,.
First    "     "     Springfield,.
Fourth  "      "     Chicago,...
First    "'   "     Quincy,...
"  "  "     Galesburg,..




INTERNAL REVENUE.                     253
President and Cashier ofFirst National Bank of Ann Arbor,.        Michigan.
"     "     "    Fenton,.    "
Second  "     "    Detroit,.
First National Bank of Janesville,..     Wisconsin.
"     "     "    Milwaukee,..
"  "  "    Madison,...
cc"   "     "    Monroe,..
First National Bank of St. Paul,..         Minnesota.
First National Bank of Davenport,..     Iowa.
"'    "'"   Keokuk,..
CC"   "     "    Mount Pleasant,..
"  "  "    Lyons,..'"    "     "    Iowa City,.. 
"           " "    Burlington,..
First National Bank of St. Louis,.            Missouri.
Second "      "     St. Louis,. 
Third  "      "     St. Louis,.              "
First National Bank of Louisville,..    Kentucky.
First National Bank of Nashville,.            Tennessee.
"     "    "    Memphis,. 
First National Bank of New Orleans,.     Louisiana.
22




254                      INTERNAL REVENUE.
CIRCULAR
TO  RAILROAD, CANAL, CANAL  NAVIGATION, SLACKWATER, AND
TURNPIKE COMPANIES, CONCERNING INTEREST  ON, BONDS AND
OTHER  EVIDENCES  OF- INDEBTEDNESS, AND  DIVIDENDS  TO
STOCKHOLDERS.
TREASURY DEPARTMENT,
OFFICE'OF INTERNAL REVENUE,
WASHINGTON, July 1, 1864.
Corporations,tax  The Internal Revenue act of June 30, 1864, fixes the rate of
on  interest  paid.
by, and dividenst paid taxation upon interest and dividends at five (5) per centum.
This applies only to interest and dividends payable on or after
July 1, 1864. The usual quarterly return (at three per cent.)
to that date will be made directly to the Commissioner of Internal Revenue as heretofore. In future, quarterly returns will not
be required unless tax has accrued, but the following regulations
will be observed: The company will notify the Commissioner of
Internal Revenue in what months the interest and dividends are
payable; and a list or return will be made and rendered to the
assessor or assistant assessor in duplicate, and one of said lists
or returns will be transmitted by the company, and the duty paid
to the Commissioner of Internal Revenue, within thirty (30)
days after the time when said interest and dividends are payable,
and as often as every six months.
The returns of tax on interest will be made on Form No. 68,
and of dividends and undivided gains or profits used for construction, upon Form No. 65.
Assessors will be particularly careful not to receive returns under the old law, and will bear in mind that the date when the interest and dividends are payable determines the rate of taxation.
The blank Forms, Nos. 65 and 68, will be furnished to the
assessors, and by the assessors to the companies, as soon as they
can be prepared.
The return and the payment should, in all cases, be sent to the
Commissioner of Internal Revenue at the same time.
JOSEPH J. LEWIS, Commissioner.




INTERNAL REVENUE.                       255
CIRCULAR  No. 16.
TO ASSESSORS AND COLLECTORS
CONCERNING TAXES IMPOSED UPON BANKS, INSURANCE, RAILROAD
COMPANIES, &c.
TREASURY DEPARTMENT,
OFFICE OF1 INTERNAL REVENUE,
-WASHINGTON, July 6, 1864.
The particular attention of the local officers of internal revenue Tax on corporais directed to sections 105, 110, 120, 121, and 122 of the act
approved June 30, 1864, wherein sundry changes are made in
the mode of assessment and collection of the taxes imposed upon
the above-named corporations.
With respect to all taxes under the old law of the nature Taxes prior to
referred to hereafter, and due prior to July 1, 1864, your duties July 1, 1864.
remain unchanged; and collectors will be particularly careful not
to receive them, as their receipt will involve errors, which must,
in all cases, be corrected.
Under the new Internal Revenue act, (approved June 30,
1864,) insurance companies will report gross receipts monthly to
the assessor, and pay the duty thereon to the collector. The first
return is for the month of July, 1864, and the blank form to be
used for this purpose is numbered 64.
Banks, trust companies, savings institutions, insurance, rail- Tax on and after
July 1, 1864.
road, canal, canal navigation, slackwater, and turnpike companies are to report all dividends payable on or after July 1, 1864,
to the assessor in duplicate; and are to transmit one of the said
returns, with payment of the amount of tax, to the Commissioner
of Internal Revenue at Washington.  (Form No. 65.)
Railroad, canal, canal navigation, slackwater, and turnpike
companies will report all interest on bonds, or other evidences of
indebtedness, to the assessor in duplicate; and the tax will be
paid, as above, to the Commissioner of Internal Revenue. (Form
No. 68.) All plank roads, and roads upon which tolls are taken,
are deemed turnpikes within the meaning of the act.
Banks issuing notes for circulation as currency, neglecting or Tax on banks.
omitting to make dividends as often as once in six months, will
make return to the assessor of the profits which have accrued
during the six months preceding the first days of January and
July in each year, and pay the duty thereon to. the collector of
the district. The first return will be for the half-year ending
June 30, 1864. (Form No. 66.)
The return of duties imposed upon capital, deposits, and circu- Capital, deposits,
lation of banking-houses, (except National Banks, which will and circulaticn.
make return and payment to the Treasurer of the United States,)
is to be made monthly to the assessor in duplicate, and the tax




256                       INTERNAL REVENUE.
paid to the Commissioner of Internal Revenue. (Form No.
67.)
Duties of assess-  The assessors are required to make careful examination of the
ors.        returns to them, and to report at once to this office any misstatement or fraudulent evasion they may discover, either from such
examination or from their knowledge of the business of the
company otherwise obtained. They will, in all cases, require
statements of whatever dividends were payable after June 30,
1864, without regard to the time when such dividends were
declared. They will pursue the same course in regard to interest upon bonds payable after the same date.
In communicating with this office, assessors will observe the
regulation requiring that but a single subject shall be treated in
a single letter, and great care should be used in allowing claims
for reduction of amount of tax due. The necessary blanks will
be forwarded as soon as they can be prepared.
JOSEPH J. LEWIS, Commissioner.
CIRCULAR No. 1Y7.
REGULATIONS
UNDER WHICH COLLECTORS MAY IMPRESS STAMPS UPON INSTRUMENTS.-(SECTION 162, ACT OF JUNE 30, 1864.)
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 13, 1864.
in reference to the  The 162d section of the act of June 30, 1864, provides that
stamp tax upon in- any person may present to the collector of the district, subject to
struments.    the rules and regulations of the Commissioner of Internal Revenue, any instrument not previously issued or used, and require
The fact, wheth- his opinion whether or not the same is chargeable with any stamp
er exempt or not, duty. If such instrument is determined to be exempt, the colto b ector is to impress thereon a stamped p- lector i to impress thereon a stamp indicating that fact; if the
on theinstrument.                                      n
instrument is determined to be chargeable with a stamp duty,
the collector may, upon payment therefor, affix and cancel the
proper stamp, and he will then impress thereon a stamp indicating that the instrument is chargeable only with the duty denoted
by the stamp affixed.
In furtherance of the aim of this section, each collector will
be furnished by this office with the requisite stamps for the impressions described. A blank will be left within each impression,
upon which the collector will write his name whenever it is placed
upon any instrument.




INTERNAL REVENUE.                           25 7
In no case will any collector thus decide upon the stamp duty
chargeable upon an instrument unless one of the parties to the
instrument is a resident of his collection district, or unless the
subject-matter of the instrument is real estate situated within his,
district.
Whenever a collector is in doubt as to the liability of an in- In case of doubt,
strument to stamp duty, or as to the amount of such stamp duty, the instrument, or
either the instrument or a copy thereof (at the option of the to department.
holder) should be transmitted to this office for instructions before
any stamp is impressed. It will be proper to adopt this course
in all instances where the instrument is of a nature with which
the collector is unfamiliar.
Each collector will keep Et record of all instruments upon Collector to keep
which either stamp is impressed, in which must be given the a record andtransnames of the parties to the instrument, the date of its execution,
and a sufficient description of its nature to show the reasons for
impressing the particular stamp. A copy of this record will be
transmitted to this office at the close of each month during which
any entry is made.  If, however, during any month, the only
instruments impressed with either stamp shall have been first
submitted to this office for instructions, the transmission of the
record may be deferred until a subsequent month.
It will be improper for any collector to impress his stamp upon Iftollector interan instrument in which he is interested, or which may be made estedhecannotact.
by or for the use of a corporation of which he is a member, or
in which he is a stockholder, without first receiving special instructions from this office.
When a collector has any reason to suppose that the consider- Evidence of val.
ation expressed in an instrument which is subject to an ad valo- ue ofproperty to be
remn duty is less than the actual consideration passing between cases.
the parties, he should require evidence upon the point before
impressing any stamp; and where the amount of stamp duty is
dependent upon the estimated value of any property or estate,
he should in like manner require evidence before impressing the
stamp.
JOSEPH J. LEWIs, Commissioner.
22 *




258                       INTERNAL REVENUE.
REGULATIONS
FOR THE ASSESSMENT AND COLLECTION  OF THE SPECIAL INCOME
TAX  UPON  THE INCOME OF 1863.
TREASURY DEPARTMENT,
WASHINGTON, July 20, 1864.
Special ncome  The joint resolution imposing a special income duty, approved
July 4, 1864, provides that there shall be levied on the 1st of
October, 1864, upon the gains, profits, or income, for the year
1863, of all persons residing in the'United States, or of citizens
of the United States residing abroad, a duty of 5 per cent. on all
sums exceeding $600. It is also provided that, in estimating
income for this purpose, no deductions shall be made for dividends or interest received from any association, corporation, or
company, nor shall any deduction be made for any salary or pay
received.
In order to facilitate the assessment of this tax, assessors are
directed to scrutinize carefully the returns of income heretofore
made to them for the year 1863 by persons residing within the
United States, and to select all such as have been made in detail, in
the manner provided upon Form No. 24, issued by the Commissioner of Internal Revenue, and with the accuracy and correctness of which they are thoroughly satisfied. When deductions
have been made from any such return on account of dividends or
interest received from any corporation, or on account of any
salary or pay as an officer of the United States, the amounts
thus deducted will be added to the amount heretofore assessed,
and any income derived from interest upon United States securities will be included in the same total. The income thus determined may be entered in the list as the amount upon which the
special duty of 5 per cent. is to be assessed.
Assessors will direct their assistants to procure returns from
all persons residing in their several divisions who have heretofore made no return in detail, or with whose returns as heretofore
made they have any reasons to be dissatisfied, and from the agents
of all citizens of the United States residing abroad and belonging in their several divisions. Notice should be left with all
such persons at least ten days before the first day of' October,
requiring them to make return, under oath or affirmation, on or
before said first day of October, in the manner provided by the
act of June 30, 1864. By the terms of that act, the return
must state the spurces from which the income is derived —
whether from any kind of property, or the purchase and sale of
property, rents, interest, dividends, salaries, or from any profession, trade, employment or vocation, or otherwise.  The distinction heretofore made between the incomes of residents and of
non-resident citizens is set aside, and the latter are to be treated
in all respects in the same manner as the former.




INTERNAL REVENUE.                          259
Assistant assessors will transmit the returns to the assessors
of their respective districts as rapidly as they are received, and
in all cases within ten days after the first day of October. If any
person shall have neglected to give in a return in the form required, or if any person shall have given in a return which, in
the opinion of the assessor, is false or fraudulent, or contains
any understatement or undervaluation, it will be the duty of
the assessor to summon such person, or his agent, to appear and
produce all books of account containing entries relating to the
trade or business of such person, and to summon any other persons, as he may deem proper, to give testimony, in the manner
prescribed in section 14 of the act of June 30, 1864.
If, upon such examination, it shall appear that any person has
made a false or fraudulent return, the assessor will estimate the
income of such person according to the best information which
he can obtain, and assess the duty thereon, and enter the same
in the list, adding one hundred per centum to such duty. The
assessor will, in like manner, estimate the income of all persons
who shall have neglected to make return on or before the first
day of October, and assess the duty thereon; and, except in
cases of sickness or absence, he will add fifty per centum to such
duty. No return can be accepted which is not verified by oath
or affirmation; and if any such return is transmitted to the
assessor, he will proceed in the same manner as if no return had
been received.
Immediately thereafter the assessor will make up an alphabetical list of all persons who have been assessed for the special
income duty in each division of his district, and will then advertise in some newspaper published in each county in his district,
if any such there be - if not, in some newspaper nearest thereto
in the same collection district —the time and place, within said
county, where said list may be examined; and the list shall
remain open for ten days for the inspection of all persons who
may apply for the same.
No relief from as-sessments which are made after the examination of witnesses, as provided in section 14 of the act of June
30, 1864, can be given by the assessor; but any persons aggrieved
will have a right of appeal to the Commissioner of Internal
Revenue.  In all other cases the assessor may revise any assessment, including those made upon the basis of returns heretofore
received, at any time before the first day of November, 1864.
It is explicitly provided by the act of June 30, 1864, that
copies of all lists returned to the collector shall remain in the
office of the assessor, and shall be open to the inspection of all
persons who may apply to inspect the same.  It is of especial
importance that assessors give full effect to this provision with
reference to the lists heretofore made up and containing the
assessments upon the income for the year 1863, in order that
the amplest opportunity may be given for the detection of any
fraudulent returns that may have been made, and any omissions
that may have occurred; and for this purpose assessors should
seek the co-operation of all tax-paying citizens.
Assistant assessors will be particularly carefill to obtain returns
from persons employed in the service of the United States whose
names may not appear on the annual assessment list, as the




269                       INTERNAL REVENUE.
special income duty upon their salaries, imposed by the joint
resolution of July 4, is not to be withheld by paymasters, but
must be assessed in the same manner as income from other
sources.
Immediately after the first of November the lists made in
accordance with these regulations will be returned to the several
collectors in the manner provided by law, and the subsequent
proceedings for the collection of the duty will be in all respects
similar to those for the collection of taxes assessed in the annual
list.
W. P. FESSENDEN, Secretary of the Treasury.
CIRCULAR
TO PAYMASTERS AND DISBURSING OFFICERS OF THE UNITED STATES
GOVERNMENT CONCERNING THE INTERNAL REVENUE TAX UPON
SALARIES.
TREASURY DEPARTMENT.
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 1, 1864.
Tax on salaries.   By the 123d section of the Internal Revenue act of June 30,
1864, the rate of tax upon salaries is fixed at'five per centum.
The particular attention of Paymasters and Disbursing Officers
is requested to the following
REGULATIONS.
Rate1. 1. The duty of five per centum is to be withheld from  all
salaries of officers or payments for services to persons in the
civil, military, naval, or other employment or service of the
United States, including senators, representatives, and delegates
in Congress, when exceeding the rate of six hundred dollars per
annum.
Where persons  2. Where persons are transiently employed, the tax will be
are transiently employed.     computed on a basis of three hundred working days in each year.
In such cases, the amount of two dollars per day will consequently be exempt from taxation.
Officers of the  3. Each commissioned officer in the army receives from a payarmy.       master compensation at a rate exceeding six hundred dollars;
therefore, all payments to commissioned officers made by a quartermaster, or disbursing agent other than a paymaster, will be in
excess of the rate of six hundred dollars per annum, and the
duty of five per centum must be withheld from such payments.
Return.      4. An accurate return should be made upon Form No. 10,
which will be furnished by this office, showing the names of the
person or persons to whom the payments were made, and from




INTERNAL REVENUE.                         261
whom the tax was withheld, and also the month or months for
which the salaries were due.
5. This return, in all cases accompanied by payment of the Payment.
amount of tax, must be transmitted to the Commissioner of
Internal Revenue at Washington.
6. If the payment is remitted by certificate of deposit with an  Certificate  in
assistant treasurer or designated depositary of the United States,seof deposit.
or with a National Bank duly authorized to receive such moneys,
special care must be exercised to forward the proper certificate in
accordance with the note upon its margin.
JOSEPH J. LEWIs, Commissioner.
CI RCULAR
TO BANKS, TRUST COMPANIES, SAVINGS INSTITUTIONS, AND INSURANCE  COMPANIES, CONCERNING  DIVIDENDS  AND  UNDIVIDED
PROFITS.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 1, 1864.
The Internal Revenue act, approved June 30, 1864, fixes the rate
of taxation upon dividends and surplus gains at five (5) per centum. All dividends payable on or after July 1, 1864, no matter
when declared, are subject to the duty of five (5) per centum;
and a list or return is to be made and rendered to the assessor or
assistant assessor in duplicate; and one of said lists or returns
is to be transmitted, and the duty paid to the Commissioner of
Internal Revenue, by the company, within thirty (30) days after
the time when said dividends become due or payable.
When any dividend is made which includes any part of the
surplus fund 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.
The full amount of profit is subject to taxationl without any
regard to the manner in which it was acquired.
As soon as they can be prepared, the blank form for returns
(No. 65) will be furnished to the assessors, and by the assessors
to the companies.
A complete return of all dividends not payable until on or after
July 1, 1864, must be made to the assessor. It is very desirable
that the company should transmit the duplicate return and the
payment to the Commissioner of Internal Revenue at the same
time.
JOSEPH J. LEWIS, Commissioner.




262                         INTERNAL REVENUE.
RETURN BY PAYMASTERS AND DISBURSING OFFICERS
OF THE UNITED STATES.
(SECTION 123.)
Certificate of money paid as salary to officers, or payments to persons in the
civil, military, naval, or other employment or service of the United States,
including Senators and Representatives and Delegates in Congress, with the
amount of tax thereon withheld, conformably to the provisions of the 123d
section of an act entitled " An act to provide internal revenue to support the
government, to pay interest on the public debt, &c., approved June 30, 1864.
OFFICE UNDER THE    AMOUNT                    AMOUNT OF
GOVERNMENT.         TAXABLE.   RATE.          TAX.
5 per cent.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
Total,..                  5 per cent.
(Signed)
Dated at._ ------   ------------- -------
this -------— day of -.............. —---., 186.




INTERNAL REVENUE.                      263
CIRCULAR
TO BANKS, ASSOCIATIONS, CORPORATIONS, COMPANIES, AND INDIVIDUALS ENGAGED IN THE BUSINESS OF BANKING.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 1, 1864.
The 110th section of the Internal Revenue act, approved June Concerning re30, 1864, requires all parties engaged in the business of banking turns bybanksand
(except associations organized under the National Currency act,
which are elsewhere taxed) to pay a duty of one twenty-fourth
(91) of one per centum each month on the average amount of
deposits held by them.
It is further provided in the act that all deposits subject to
payment on check. or draft, or represented by certificates of
deposit, or otherwise, whether payable on demand or at a future
day, shall be taxable.
There is also imposed by this act a duty of one twenty-fourth
t(.s) of one per centum each month on the average amount of
capital employed beyond the amount invested in United States
bonds.
A further duty of one tvelfth (-al) of one per centum each
month is levied upon the average amount of circulation outstanding for the month, including all certified checks and all notes or
other obligations calculated or intended to circulate or to be
used as money.
Where the amount of such circulation exceeds riinety (90) per
cent. of the capital, an additional tax of one-sixth (6) of one
per centum each month is imposed upon such excess; and should
the circulation at any time during the month exceed the average
circulation for the six months prior to July 1, 1864, (which
amount must be clearly stated on each return,) a further duty
of one-sixth (-) of one per centum must be paid on such excess.
And on the first Monday of August next, and of each month
thereafter, a true and accurate return of the amount of circulation, deposits, and capital as aforesaid for the previous month,
is to be made and rendered in duplicate to the assessor or assistant assessor, and the company will transmit the duplicate of said
return to the Commissioner of Internal Revenue, at Washington,
and pay to the said Commissioner the duties.
The return and payment should, in all cases, be forwarded at
the same time. In the case of banks with branches, the duty is
imposed upon the circulation of each branch severally, and the
amount of capital of each branch is to be considered as the
amount allotted thereto.
For any refusal or neglect to make and render the return and




264                       INTERNAL REVENUE.
payment as aforesaid, the party in default will be subject to a
penalty of two hundred dollars, besides the additions, penalties,
and forfeitures provided in this act; and the amount of circulation, deposits, and capital aforesaid will be estimated by the
assessor or assistant assessor upon the best information he can
obtain.
These returns will be made upon Form No. 67, which will be
forwarded to the assessor as soon as they can be prepared.
JosEPH J. LEWIS, Commissioner.




265  MONTHLY  RETURN  by Banks, Associations, Corporations and Individuals engaged in the business of Banking.
(SECTION 110.)
AccouNT of the average amount of Capital, Circulation, and Deposits of the --------— ______-_________    _- -_________                      in the
---— _ —----— __of. —------------------------------------- and in the ---- -__       ---— _____ Collection District of the State of ----— ________~___ —--
for the month of —----------------------------—, 186, with the tax thereon, pursuant to an act entitled "An act to provide internal revenue to support
the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, viz.:
AMOUNT.             RATE.               TAX.
Average Capital.....................$
Less Amount invested in U. S. Bonds....._.......                                              i of l per et.
Average amount of deposits held.....                                                               of 1 per et.
Average amount of circulation.o..........................|.  of 1 per et.
Average amount of circulation in excess of 90 per cent. of capital...                             of 1 per ct.
Average circulation for the six months preceding July 1, 1864.
Highest circulation at any time during the month in excess of this amount.    of 1 per ct.
Total...........
(Signed) ------------------------------ ---------------------------       -    Cq
I, —----—. —-------------------------— ~ —------------------, do swear that this account contains, to the best of my knowledge and belief, a true
and faithful statement of the amount of tax which has accrued during the time, and according to the provisions of the act aforementioned.
SWORN and subscribed before me, this --------------                  (Signed) — __________________________________
day  of.-, —---------- _-    __ —--—,  186.
Assistant Assessor.
NOTE.-This Statement is to be prepared in accordance with Circular issued by the Commissioner of Internal Revenue.




266                             INTERNAL REVENUE.
RETURN BY BANKS, &c., OF SEMI-ANNUAL PROFITS.
(SECTION 121.)
ACCOUNT of all Earnings, Profits, or Gains of the -- ~ —-----------------------------------
in the.___-__ —-- of           ~, and. ------- ----- Collection District
of the.____________ _______ of —, for the'six months preceding the first day of. —--— ~ —----------, 186, pursuant to an act entitled "' An act to
provide internal revenue to support the Government, to pay interest on the public debt, and for
other purposes," approved June 30, 1864, viz.:
AMOUNT.         RATE.         TAX DUE.
Net Profits for the six months.                     5 per cent.
(Signed)
I, _ —-------- --------------------        -----------, do -swear that the above account
contains, to the best of my knowledge and belief, a true and faithful statement of all the gains of
the said -----------------------— ~ —--------------         --—, together with the amount
of taxes which have accrued thereon, or should accrue, and not accounted for, during the time and
according to the provisions of the act aforementioned.
(Signed)
SWORN and subscribed before me, this --------—. 
day   of~ -------------,-  - 186.
Assistant Assessor.




INTERNAL REVENUE.                                    267
SALES OF REVENUE STAMPS. RETURNS BY COLLECTORS.
MONTHLY RETURN of Internal Revenue Stamps sold during the month of — ___ —-------—,
186, and amount remaining on hand at its close, by ------------------------------—,
Collector, -------- District of — _-_,-___,_ — __ —  -, at _ —--— ~ —------— ~  -— ___.
Collectors are entitled to receive stamps equal to three-fourths of the penal sum  designated
in their bonds, subject to the following regulations, which have been approved by the Secretary
of the Treasury.
"1st. Each Collector shall be allowed a commission of five per cent. on all remittances made
by him.
" 2d. Each Collector shall deposit stamps, in suitable quantities, with his deputies, and allow
to such deputies the commission provided in the regulations of this office, issued under date of
January 12, 1863.
"3d. Each Collector, on or before the 15th day of each month, shall make return to this
office of the amount of stamps sold during the precedln-g nnth, and, at the time of rendering
such return, shall mlake payment therefor."                                         Cr.
_ r...
By balance of stamps on hand from last month's account..................
" stamps received on order No...........




268              REDEMPTION OF MUTILATED NOTES.
RULES
FOR THE  REDEMPTION  OF MUTILATED  UNITED  STATES  NOTES,
UNITED  STATES  TREASURY  NOTES, AND  FRACTIONAL  CURRENCY.
TREASUPRY DEPARTMENT,
WASHINGTON, May 18, 1862.
To guard against frauds upon the Government, and to secure
the just rights of holders, the following rules, for the redemption
of mutilated United States notes, are hereby established: —
RULES.
Rules for the  FIRST. — Mutilated notes, which have been torn, no matter
redemption of mu- 
tilated   United how much, but of which it is evident that all the fragments are
States notes.   returned, - or defaced, no matter how badly, but certainly satisfactorily genuine, — will be redeemed at their full face value on
presentation.
SECOND. — Fragments of notes will be redeemed in full only
when accompanied by an affidavit stating the cause and manner
of the mutilation, and that the missing part of the note is TOTALLY DESTROYED. The good character of the affiant
must also be fully vouched by the officer before whom the affidavit is taken.
THIRD. - In the absence of such affidavit, fragments of notes
will not be paid in full, but the parts presented will be redeemed
in their proportion to the whole note; reckoning, as a general
rule, by twentieths.
FOURTH. -- Less than half of a note will not be redeemed,
except by payment of the full value of the note under the second
rule, or by the payment of the proportional value of the missing
part, when presented under the fifth rule.
FIFTH. - Fragments of notes, for which less than the full face
value has been paid, will be retained for a year, to the end that
the owners, who have received less than the value of a full note,
may have opportunity to return the missing part, and receive the
amount previously withheld.
SIxTH. — Until further order, mutilated notes and fragments
will be redeemed only at the Treasury of the United States at
Washington, whither they can be sent, addressed to the " Treasurer of the United States."  A draft on the Assistant Treasurer
at New York, for the amount allowed, will be returned by mail
to the address of the person remitting the same.
S. P. CHASE,
Secretary of the Treasury.
TREASURY DEPARTMENT,
WASHINGTON, D. C., Oct. 9, 1862.
The Rules promulgated on the 18th of May last, for the redemption of mutilated United States Notes, are not intended to




REDRMPTION OF MUTILATED NOTES.                   269
apply to such notes of which the abrasion or loss of substance
from the corners or edges does not exceed one-twentieth of their
original proportions. Such are not understood to be mutilated
notes within those Rules. They are regarded as entire notes,
and, when of the issue known as Demand Notes, are receivable
for Customs duties.
No United States Notes, which have lost more than one-twentieth part of their original proportions, have ever been received
for Customs duties. They can only be paid, therefore, as ordinary claims, in ordinary notes, under the Rules heretofore
established.                             S. P. CHASE,
Secretary of the Treasury.
REDEMPTION OF UNITED STATES TREASURY NOTES.
The same rules in force for the redemption of mutilated United  Rules for the reStates Notes, that are embodied in circulars of the Department latedUnitedStates
dated May 18, 1862, and October 9, 1862, are applied to muti- Treasury Notes.
lated one and two years' five per cent. United States Treasury
Notes.
Separation of a coupon from a two years' five per cent. United
States Treasury Note renders such note no longer a legal tender,
until interest commences on the next succeeding coupon attached
to the note; and the separation is such a mutilation of the note
as to make it redeemable only at its face value, without interest,
at this office.
Coupons of two years' five per cent. United States Treasury
Notes, that have been separated from the notes of which they
constitute a part, are of no value, and will not be redeemed.
Coupons must not be detached from the notes to which they
belong, except by a Government officer authorized to redeem
them at maturity.
RULES FOR REDEMPTION OF FRACTIONAL CURRENCY.
1. All Fractional Currency, not mutilated, when presented to  Rules for the rean Assistant Treasurer or Designated Depositary of the United tional Currency.
States, or a National Bank designated as a Depository of the
UTnited States, for redemption, must have been assorted by the
holder, according to denominations, with the faces and upper
sides in corresponding order in the packages.
2. When presented in sufficient numbers, each package must
contain one hundred pieces; it must be securely pinned, with a
paper strap at least one inch wide, and on the strap must be
written, in ink, the number of pieces, denomination, date of
deposit, and the name of the owner.
3. The entire deposit must be securely done up in one package, and upon the wrapper, endorsed with ink, the date of the
deposit, the amount contained, and the name and residence of
the owner.
4. No less sum than three dollars will be redeemed, and packages will be paid for in lawful money of the United States, in the
order as to time in which they shall have been received, as soon
as the currency can be counted and passed upon.
23 *




270              REDEMPTION OF MUTILATED NOTES.
RULES FOR REDEMPTION OF MUTILATED FRACTIONAL CURRENCY.
Rules,for the re- Fractional notes can be exchanged, if not mutilated, with any
demption of mu-Assistant Treasurer or designated Depositary of the United
tilated   fractional                                      o
currency.   States, or a National Bank designated as a Depository of the
United States, in sums not less than three dollars. Defaced
notes, if whole, are not considered as mutilated; nor is an evidently accidental injury, not reducing the note by more than
one-tenth its original size, regarded as a mutilation. Mutilated
fractional notes will be redeemed at the Treasury of the United
States, at the city of Washington, under the following regulations, established as necessary guards against fraud:I. Fragmefts of a note will not be redeemed unless it shall be
clearly evident that they constitute one-half, or more, of one
original note; in which case, notes, however mutilated, will be
redeemed in proportion to the whole note, reckoning by fifths.
II. Mutilations less than one-tenth will be disregarded, unless
fraudulent; but any mutilation which destroys more than onetenth the original note will reduce the redemption value of the
note by one-fifth its face value.
III. Mutilated notes, presented for redemption, must be in
sums not less than three dollars of the original full face value.
All Government Officers will receive for public dues all United
States Notes of the several kinds, and on account for which they
are respectively receivable, as per Treasury Circular of October
9, 1862, in explanation of the Rules promulgated May 18, 1862;
no matter how badly defaced or torn they may be, so long as
their genuineness can be clearly ascertained, and so that it is
certain that not one-twentieth part thereof is missing. But all
such notes as are unfit for re-issue, so received, should be kept
separate and distinct, and, as occasion may require, be returned
to the Treasury of the United States to be retired from circulation.  Fractional currency, from which not one-tenth part is
missing, will be received in the same manner.
F. E. SPINNER,
Treasurer U. S.
WASHINGTON, D. C., March 7, 1862.




INTERNAL REVENUE.                       271
[SPECIAL  No. 1.]
TO COLLECTORS OF CUSTOMS AND COLLECTORS OF
INTERNAL REVENUE.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 6, 1864.
The fifty-fifth section of the act of June 30, 1864, provides Concerning the
that all spirits which may be in the possession of the distiller, or levy and collection
in public store or bonded warehouse, on the first day of July, tilledspirits.
1864, no duty having been paid thereon, shall be held and treated
as if distilled on that day; and the duty of one dollar and fifty
cents per gallon shall be paid by the owner, agent, or superintendent of the still, or other vessel, in which the said spirits shall
have been distilled.
Collectors will observe that this clause applies to all distilled
spirits which were on the first day of July, 1864, in the possession of the distiller, or in any public store or bonded warehouse,
and the tax of one dollar and fifty cents per gallon must be collected on the same when removed, unless removed for exportation, or in'transportation bonds under section 61 of the act of
June 30, 1864. For this purpose there is no difference between
the different kinds of bonded warehouses.
If, in any case, collectors have, before July 1, 1864, received
money on account of spirits or other manufactures which had
not, in fact, been sold, removed, or consumed, but were on that
day in the possession of the manufacturer, or in public store or
in bonded warehouse, such payment cannot be considered as the
payment of a tax, inasmuch as the articles were not subject to a
tax, and therefore does not relieve the articles from liability to
the taxes imposed by the act of June 30.
Collectors of customs will take notice that distilled spirits
placed in public store prior to July 1, 1864, pursuant to the
instructions contained in the " circular to collectors of customs
and collectors of internal revenue, in reference to the act of Congress approved March 7, 1864," issued by the Secretary of the
Treasury, and dated March 30, 1864, may, by virtue of the act
of June 30, 1864, be removed from said public store upon the
payment of the duty upon the same, at the rate of one dollar and
fifty cents per gallon, notwithstanding such spirits were originally allowed to be removed for the purpose of exportation only.
But collectors of customs will not permit such spirits to be removed, except for exportation, until the owner produces a receipt
or certificate in duplicate from the collector of internal revenue
for the district in which the public storehouse is situated, showing that the duties have been paid on said spirits at the rate of




272                       INTERNAL REVENUE.
one dollar and fifty cents per gallon, one of which receipts must
be forwarded to the Commissioner of Internal Revenue.
The circular of March 30, 1864, above referred to, will continue in force, so far as applicable, until new regulations are
issued. The bond for transportation of spirits and coal oil will
be taken by the collector, as heretofore, but the applicant for a
permit to remove spirits and coal oil is no longer required to
swear that "' the spirits or oil are designed for transportation to
the said port for exportaction," &c. The same form  of bond,
with the proper changes, may be taken for the removal of tobacco, and for the removal of spirits for re-distillation.
Section 46 of the act of July 1, 1862, was not re-enacted, and,
therefore, spirits can no longer be shipped from one district to
another in bills of lading.
Section 57 of the act of June 30, 1864, provides that distillers
who distil or manufacture less than 150 barrels of spirits per
year, may make monthly returns instead of tri-monthly.
The regulations concerning leakage, prescribed in Circular 13,
will continue in force until otherwise directed, excepting paragraph
II., which, of course, becomes inoperative by the repeal of section 46, act of July 1, 1862.
When spirits are removed, after payment of duties, from a
bonded warehouse established under section 44 of the act of July
1, 1862, only one per cent. can be allowed for leakage.
New forms for distiller's book and tri-monthly return will be
issued shortly. In the mean time, the old forms can be used by
changing the headings of two columns thus, viz.: the words " removed to other collection districts" should be erased, and the
words " removed to bonded warehouse" substituted therefor;
and the words "' removed in bond" must be substituted for the
words " removed for export." The oaths on the old form of
distiller's book must be made to correspond to the oaths prescribed in sections 62 and 63 of the act of June 30, 1864.
JOSEPH J. LEwIS, Commissioner.
Approved July 8, 1864.
W. P. FESSENDEN, Secretary of the Treasury.




INTERNAL REVENUE.                         2 7 3
DECISION
WITH REFERENCE TO PRINTED BOOKS, MAGAZINES, PAMPHLETS,
REVIEWS, &c.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 30, 1864.
The act of June 30 provides that on all printdcl books, maga- Duty 5 per cent.
zines, pamphlets, reviews, and all similar printed publications,
except newspapers, a duty of five per centumn ad valorem shall
be levied, collected, and paid.
Section 86 of the same act provides that the manufacturer or Manufacturer or
producer of any article on which a duty is imposed by law shall, producer to render
in his return of the value and quantity, render an account of the
full amount of actual sales made by the manufacturer, producer,
or agent thereof; and section 95 further provides that when any  Tax to be levied
manufactured articles, on which an excise or import duty has in certaein cdaue
been paid, are increased in value by being more completely
finished or fitted for use or sale, witliout changing the original
character or purposes for which the same are intended to be used,
there shall be levied, collected, and paid a duty of five per centum
ad valorem upon the amount of such increased value, to be ascertained by deducting from 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.
Under these several provisions it is held that when the pub-  Publisher,  if
owner of the copylisher of any bo'ok, magazine, pamphlet, review, or other similar right, deemed the
printed publication, is the owner of any copyright stereotype manufacturer.
plates, and carries on the business of printing and binding books,
he is to be held and deemed the manufacturer, and as such must
take license, and pay the ad valorem duty on the amount of his
sales; but if the publisher, though owning the copyright, the
stereotype plates, and furnishing the materials, employs other
parties on commission, or by contract, to print any book, magazine, &c., such printer may be held to be the manufacturer, and Printer the manrequired to pay the tax on the value of the finished book, in case tfaree in certhe same is bound and finished by the printer.  In such case he
is entitled to collect the amount thereof of the publisher or
owner.
If the printing is done by one party, and the binding by another, under contract with the publisher, then the printer may be.assessed for the value of the printed sheets or signatures, and
the binder on the increased value which increased value must be Tax on increased
determined by deducting from the trade prices of the publisher value in certain
caues.
the cost or value of the printed sheets or signatures previously
assessed in the hands of the printer.




274                       INTERNAL REVENUE.
In either case, whether the tax is assessed to the publisher on
the finished book, &e., or primarily on the printed sheets or signatures, and afterwards on the increased value from binding and
finishing, the assessment must be so made as to cover the trade
value of the books, magazines, pamphlets, reviews, &c., and not
simply the cost of production.
The trade price  The tax is an ad valorem tax of five per centum on the value
the value for purposes of taxation. Of the books, &c., exclusive of any tax previously assessed and
paid on the materials used, and in no case should a higher rate
of tax be imposed or assessed.
DECISION
IN REGARD TO THE LIABILITY OF DISTILLED  SPIRITS, COAL OIL,
AND TOBACCO.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 30, 1864.
Liability  on  From various letters received at this office, it seem that great
spirits, tobacco, diversity of opinion exists among the officers of Internal Revenue,
and oil, on which
no duty had been and other parties interested, in regard to the construction given
paid on the 1st of
July, 1864.    to the 55th section of the act of June 30, in the Circular of
July 6.
By the 55th section, all spirits which may have been in the
possession of the distiller, or in public store or bonded warehouse,
on the 1st day of July, no duty having been paid thereon, shall
be held and treated as if distilled on that day. By the 173d
section, it is also provided that " all manufactures and productions on which a duty was imposed by either of the acts repealed,
which shall be in the possession of the manufacturer or producer,
or of his agent or agents, on the day when this act takes effect,
shall be held and deemed to have been manufactured or produced
after such date."
These provisions are to be. construed together, as the last
includes the first, and both cover the same ground. They plainly
apply to all distilled spirits which were, on the 1st of July, in
the possession of the distiller or manufacturer, or in any public
store or bonded warehouse, and spirits shipped under the old law
in bills of lading. If no tax had been paid prior to July 1, no
question of sale or removal could intervene, if the spirits on that
day were in the possession of the distiller, or in public store or
bonded warehouse, but he must pay the increased rate. Coal
oil and tobacco, when bonded, are, by both the old and new law,
subject to the same regulations and liabilities as distilled spirits.
The old law provided that spirits and oil should become subject to tax when sold, consumed, or removed for consumption or




INTERNAL REVENUE.                             275
sale; and tobacco when sold, or removed for consumption, or for
delivery to others than agents of the manufacturer or producer,
but not when bonded for export.
When either of the conditions stated occurred, the law imposed
the duty, the manufacturer became bound to pay, and officers of
internal revenue to enforce the collection; if such duty was paid
prior to July 1, there was no liability to the increased rate, the
payment having been made as required by law.
But, until the condition occurred on which the manufacturer  If liability to dun.
ty had not accrued
became chargeable, he was under no liability to the government a receipt by col.
for tax on his product, and the collector had no authority to col- lector not recoglect.  Of course, any receipt he might give for tax would be in
anticipation of an obligation not yet devolved, and would not
operate as a discharge of a duty to accrue afterward.
When, therefore, under the provisions of the law and the If the manufao
regulations of this office, any manufacture had become liable to turer was liable ti
pay the duty, and
the duty, and the manufacturer, being bound to pay, had, prior had actually paid
to July 1, actually paid the duty according to the former law, no increase of duty
no liability accrues for the increased duty imposed by the recent
law.
But if, under the same law and regulations, the article had A payment not a
not become liable to duty, no payment by the manufacturer to buty if liadbility to
the collector could be made on account of duty, or operate as a payment did not
exist when paylegal discharge of a liability thereafter to accrue.  Of course, it ment was made.
could not avail to defeat any increased liability created by the
change in the law.
Under the circular of the Secretary of the Treasury of March  If collectors have
30, 1864, in relation to bonded warehouses, collectors were re- fundled ctirculale of
quired to enforce the payment of the duties on spirits which were March 30, 1864, no
increase of duty to
not removed to a bonded warehouse, or shipped under a bill of be claimed.
lading; and when, in accordance with that circular, collectors did
not enforce the payment of the duty, and such duty was paid
prior to July 1, such spirits must be held to be exempt from  the
increased rate.
Where spirits, on the 30th of June, were in a bonded ware- Spirits in bonded
house, and on that day the manufacturer paid to the collector an warehouse subject
to increase of duty,
amount equal to the duties on the same at the then rate of tax, although payment
but such spirits remained in such warehouse on the 1st of July, of previous duty
without any change of possession, there was no payment of the made.
duty within the meaning of the law, and they still remain subject
to the increased rate prescribed by the new law.
If the spirits or other manufactured articles were in the pos- Spirits, &c., in
session of the distiller or manufacturer, or his agent or agentsr,hands of manufacon the 1st of July, and no tax had previously been paid, the law subject to duty unis clear and explicit that such spirits or other' articles must be 1864.ct f Juue 30,
held and treated as if distilled or manufactured on that day, and
subject to the increased rate of tax.  The non-payment of the
tax is conclusive, and no inquiry need be made further.




2 7G                     INTERNAL REVENUE.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 14, 1864.
Duties of inspeo-  SIR: Enclosed you will find commissions for the persons named
or of cigars.   as Inspectors of Cigars in your District. You will deliver the
commissions to the several inspectors, after they shall have taken
the oath of office in the form prescribed, as by the copy herewith
enclosed.
It will be the duty of each inspector to examine all cigars
manufactured, within the limits of the territory assigned to him,
before the same pass out of the hands of the manufacturer, to
see that the bundles, boxes, or packages are correctly labelled
with the number and kind contained therein; and, unless the
same shall be removed to a bonded warehouse for exportation, to
affix a stamp denoting the tax thereon, in such a manner that the
bundle or box cannot be opened without effacing or destroying
Stamp upon ci- the stamp. A quantity of stamps, appropriate to the several
gars.       rates of tax imposed by law, are forwarded to you by this day's
mail, and you will distribute such portion of them to the several
inspectors as you may find necessary. The stamps now forwarded are
For cigars taxed at $3 per thousand.
" 4    6 "    $8      "
"   $15
"'        "   $25     "
"c        "   $40     "
As soon as possible you will make a requisition for such additional stamps of the several kinds as you may need for immediate
use, and you will further state what number, in your opinion, will
be wanted for your district during the coming year.
You will require each inspector to make return to you, monthly,
of the number and quality of cigars inspected for each manufacturer, and of the number of stamps of each kind affixed.
It is to be distinctly understood, and you will so instruct your
assistants and all manufacturers, that the stamp affixed by the
inspector expresses merely the opinion of that officer as to the
rate of tax to which the cigars are liable, and is not, of itself,
conclusive.
The 86th section of the revenue law provides that the value
and quantity of the goods, wares, and merchandise required to
be stated, shall be estimated by the actual sales made by the
manufacturer, or by his agent, or persons acting in his behalf.
In relation to cigars, the special provision is made in the 94th
section that the amount of the tax shall be deducted from the
price at which the cigars are sold, and that the value exclusive
of the tax shall be the value in accordance with which the tax
shall be assessed.
Although, on a first view, these two provisions, when taken




INTERNAL REVENUE.                        277
together, leave it uncertain, in some cases, to which class cigars
are to be assigned, the construction which has been reached, and
which is the most favorable for the manufacturer, leads to the
adoption of the following schedule as a convenient guide for
assessors, assistant assessors, and inspectors in determining the
rate of tax to which any cigars are liable:* Cigars selling at not over $13,.$3.                    Rate of tax.
"    "      over $13 and not over $30,.. $8.
(("    "      "4 $30   "    "  $55,..$15.
"     "       "  $55   "    "  $85,-..$25.
"t       "   "' $85,..$40.
You will, therefore, instruct your inspectors, when affixing
stamps upon cigars, to be governed by the rule thus established.
The 58th section of the revenue law provides that the fees of
the inspector shall be such as may be fixed and prescribed by the
Commissioner, and that they shall be paid by the owner or manufacturer of the articles inspected. Under this provision, I have
given a careful consideration to the circumstances of the trade in
your district, and have concluded that a fee of   cents per
package inspected will be reasonable and just, and that fee is,
therefore, hereby fixed and prescribed.
If, in any case, a manufacturer shall declare, under oath or
affirmation, that certain cigars are to be immediately removed to
a bonded warehouse for exportation, the inspector will not affix
the stamp above described; but, in such case, he will put a brand
or mark upon the box in which the cigars are packed, which will
indicate the number and quality of the cigars contained therein;
and he will, also, in like manner, place upon the box his name
and official designation, with the date of inspection.
Before taking a bond for the removal of any cigars. to a bonded
warehouse, either for exportation or for storage, the assessor will
require a return from the manufacturer, under oath or affirmation, setting forth the number of cigars which he wishes to remove, and the market value of the same, and will cause the
inspector to affix a brand or mark which will indicate such value
and the appropriate tax.
JOSEPH J. LEWIS, Commissioner.
* See Circular No. 19.




278                      INTERNAL REVENUE.
[ CIRCULAR No. 19.]
REGULATIONS
CONCERNING THE INSPECTION AND STAMPING OF CIGARS.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, August 9, 1864.
inspectortoaffix  The law provides no mode by which the Inspector shall be
thaetpclusive ofta   legally informed of the value of the cigars he is called upon to
inspect. He is, therefore, required in making his valuation to
act upon his own knowledge of the market value of the inspected
article, exclusive of the tax, of which value he should be careful
to keep himself well informed. After the cigars have been
packed in bundles, boxes, or packages, in the shape in which
they are exhibited for sale, or sold, the Inspector will affix the
stamp, indicating the rate of tax according to the value of the
cigars, EXCLUSIVE OF THE TAX, pursuant to the 94th section of
the act of Congress. In estimating the value he will include the
cost of production, packing, boxing, inspecting, and whatever
may be properly regarded as a part of the expense of putting
the commodity into a complete and final condition for the market.
And when the cigars have once been packed, labelled, and
stamped, the packages cannot be broken, or the cigars repacked,
or divested of the stamps affixed to such packages or boxes,
while in the possession, control, or custody of the manufacturer,
or his agent or agents, without rendering them liable for a re-inspection; and, where the value of the cigars is found to be more
than was fixed on the first inspection, stamps denoting higher
rates of tax must be affixed; and any such re-packing or removal
of the Inspector's stamp without such re-inspection must be regarded as a fraudulent transaction, rendering such cigars liable
to seizure and forfeiture.
Rate.        For reasons stated above, the Inspector will affix to all cigars,
which he values at $3, $4, and $5, a stamp denoting a tax of $3.
On cigars which he values above $5 and up to $15, he will affix
a stamp denoting a tax of $8. On cigars which he values above
$15 and up to $30, he will affix a stamp denoting a tax of $15.
On cigars which he values above $30 and up to $45, he will affix
a stamp denoting a tax of $25; and on cigars which he values
above $45, he will affix a stamp denoting a tax of $40 per thousand.
To visit manu-  The Inspector will visit, as often as may be deemed necessary
factories by the Assessor, each manufactory of cigars in his district. Before stamping he will satisfy himself that each package or box-is
entirely made up of cigars of one quality. Care will be exer



CORESPONDENCE.                          2 7 9
cised in affixing the stamps to so attach them to the bundle,
package, or box, that they cannot be opened or broken without
effacing or destroying the stamps. When a single stamp will not
sufficiently protect a box, bundle, or package, the Inspector is
required to attach so many stamps as will. No other person
than an Inspector, duly appointed by the Secretary of the Treasury, is authorized to affix stamps, and the affixing of stamps by
any other person will render the cigars liable to forfeiture under
section 94, and any Inspector who may consent to or may have
knowledge of such fraudulent stamping, will, on the facts being
brought to the knowledge of this office, be dismissed.
Whenever an Inspector, by sickness or otherwise, becomes  Disability of in.
disqualified for the performance of his duty, and his place cannot spector.
be conveniently supplied by another Inspector, notice must immediately be given, by the Assessor, to this office, and, if necessary,
the nomination of another person as Inspector forwarded to take
his place.                                                    Inspector not to
In no case will it be proper for an Inspector to inspect or affix affix stamp to ci-* ~~~ ~ ~~~ n *   n         gars of his own
stamps on cigars of his own manufacture.                    manufacture.
The Inspector will also keep a record of all cigars which he  Recordofinspecinspects, and the rates of tax to which they are liable, giving at tion.
the same time the names and places of business of the persons
or firms for whom the same are inspected, and the number for
each, and at the end of each month he will render to the Assessor of the district, on the form provided, by this office, a full
account of all the cigars he has thus inspected and stamped.
The Circular of July 14th, relating to stamps on cigars, &c., is 4Circular of July
hereby superseded so far as relates to the schedule by which Inspectors shall determine the rate of tax.
JosEPH J. LEWIS, Cornmissioner.




280                       INTERNAL REVENUE.
[SPECIAL, No. 5.]
INSTRUCTIONS
CONCERNING THE ASSESSMENT OF TOBACCO, SNUFF, AND  CIGARS.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, August 9, 1864.
Instructions re-  Information has been given to this office that many manufacleatig to fraudau- turers have made returns - as for the month of June or for
lent sales of tobacco, cigars, and previous months — of tobacco, snuff, and cigars not  bona fide
snuff.      sold, or removed for consumption or sale, during those months.
It has been stated that colorable sales have been made, and taxes
paid according to the rates under the former acts, with the view
of avoiding the additional tax required by the act of June 30,
1864.
Sales made by a manufacturer to his foreman; or to some convenient friend or man of straw, with the view of a re-transfer to the
manufacturer, or of a sale afterwards to his use, though possession may have been delivered to such foreman or other person,
will not affect the right of the Government to the increased tax.
Such sale is fraudulent, so far as the Government is concerned,
whatever it may be between the parties, and ought not to be
recognized as valid by the officers of Internal Revenue. Upon
the sale, or consumption, or removal for consumption or sale, or
removal from the place of manufacture of such articles after the
1st of July, the tax thereon became due and must be paid at the
increased rates, pursuant to the last act.
Articles which in June or previous months were the subjects
of such colorable sales, remaining actually the property of the
manufacturer, though in other hands for his use, and actually
sold during the month of July, ought to have been returned as
belonging in the weekly returns of that ihonth; and Assessors
and Assistant Assessors should be careful to see that those
returns include all such articles as really belonged to the manufacturer, though they may have been subjects of pretended sales
and deliveries.
There may be articles on hand, which, in order to avoid the
increased tax, were pretended to be sold, and which may be hereafter actually sold. These ought to be hereafter returned, and
the same caution, herein enjoined as to the returns for the month
of July, ought to be observed as to the returns of subsequent
months.
This course is rendered necessary in order to secure to the
Government its just dues, and to protect the fair dealer from
fraudulent competition. It is therefore the duty of Assessors to




CORRESPONDENCE.                         281
scrutinize carefully all returns which have been made by manufaocturers of tobacco, snuff, and cigars, since the 1st of July, or
which may hereafter be made.
Under section 90, manufacturers of tobacco, snuff, and cigars
are required to make weekly returns of the amounts of each
made or manufactured., and sold or consumed, or removed for
consumption or sale, or removed from the place of manufacture,
during the week; and also render an account' of the full value of
the same as shown by actual sales. Whenever it shall appear
that cigars have actually been sold by the manufacturer at prices
which would render them liable to a higher rate of tax than that
denoted by the Inspector's stamp, or when it shall be discovered
that articles have been fraudulently returned under former rates,
and that the manufacturer is legally liable to the increased tax
under the instructions herein given, the assessor will immediately
proceed to reassess such cigars for the additional tax to which
actual sales show them to have been liable. The assessment and
collection of such additional tax may be enforced as'provided in
section 84, or proceedings may be commenced under section 48,
or section 89, as either may be applicable, and an investigation
may be had under section 14.
The enclosed declaration, required by section 91, has been
prepared by the Commissioner. This declaration should have
been made and signed by every manufacturer of tobacco, snuff,
and cigars, on the last day of July. In all cases where it has
not yet been made and signed substantially in the form now prescribed by the Commissioner, Assessors must be particular to
require it now as of that time, and at the end of every month
hereafter. It is evidently contemplated by the law that this
declaration may be an essential aid in the discovery of possible
fraud, and it is therefore of the utmost importance that it be
strictly required of every manufacturer of tobacco, cigars, &c.
Each declaration will be carefully dated and filed in the office of
the Assessor, subject to the inspection of any officer of Internal
Revenue.
JOSEPH J. LEWIS, Commissioner.
To BE LEFT WITH PARTY SIGNING DECLARATION.
24 *




282                       INTERNAL REVENUE.
DECLARATION  BY  THE MANUFACTUR:BR  OF  TOBACCO, SNUFF, OR
CIGARS.
Declaration by 
manufacturer of  I —---------------------- __________   do solemnly declare,
tobacco, cigars, and that during the period commencing on the 1st day of July, 1864,
mnuff.and ending on the 31st day of July, 1864, no tobacco, snuff, or
cigars, of any description whatsoever, which were subject or lia-'ble to any tax under the act to provide internal revenue to support the Government, to pay interest on the public debt, and for
other purposes, approved June 30, 1864, and which, during that
time, were made or manufactured or owned by, or were in the
possession of the undersigned, or of the firm of _-_-      -
_-o —-___ —________ of which I am a member, doing business
at -----------------— ___ -_-_ _                         were
removed, carried, or sent, or caused or suffered or known to have
been removed, carried, or sent, from the premises of the undersigned, or of the firm of which I am a member, either by myself,
or any member, agent, or employe of myself or the firm aforesaid, except such of said articles as were duly assessed, according to the provisions of said act, and the duties imposed on said
articles by said act fully paid, and except also such as were
removed under bond, according to law.
Signed this       day of __             1864,
in presence of
Assistant Assessor.
NoTE.-When a person requires time to make a special or additional
return to the assessor, in order to enable him consistently to sign the
above declaration, further and reasonable time should be given for that
purpose.




C    C,
-                         pa e+ a 
bl to    a' l           0          a                            0  a  a ~'
4                                         O'
bacco forcutting or  
0. 0'  0  I    a
Tobacco for cutting or 
CD  PLPounds Tobacco.                        a        Z 
Stems.                 I  o  a        C
Pounds Snuff Flour.               a a   
O.   i  I  v         O
Pounds Prepared.
CSnuff. T   oa   C
Twist0~  n c
Pounds    SeTobacco in     0      
ture.                      I          1  
Pounds Cut ChewPongds Tobacco.'  
Pounds Cut or pre- L    a 
pared Smoking.    I'                  a 
Tobacco.  
Pounds Cut Stem   
with no Leaf in.       I 1  1
Stems..                I   
Pounds  Fine-Cut  Flour.
I      -
Pounds Pressed To- 
bacco.                 j i
Pounds Inspected_____
I  a
I  0
Pounds Tobacco in FoiL._ture.                     m




Cigarettes not                                             =
pover $6 per 100                  Cigars from $13  Cigars from $30  Cigars from $55 |
over $13 per M.          $30.         to $5.           to                             Total Quantity   Total Value
each.                                                                                                  Cigars.        Cigars,
Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value..  -......
Cigars of own manufacture,.'
and stored at Factory as  
above..........
Cigars of own manufacture and stored elsewhere  
than at Factory..... 
Cigars purchased of of thers  
and stored at Factory as,',,                                                     *
above.........
Cigars purchased of others                          i  
and stored elsewhere thanl   
at Factory.
(Signed)                   ~...................... —---    t
Extract from Section 90, Act June 30, 1864.
| I,.~____________   _              _-, do swear that the above is, to the best of
Any person, firm, company, or corporation, now or hereafter engaged
inthe manufacture of Tobacco, Snuff, or Cigars, of any description what-    my knowledge and belief, a complete and correct account of all the Tobacco, Snuff, Snuff Flour,
soever, shall be, and hereby is, required to make out and deliver to the
Assistant Assessor of the Assessment District a true statement or inven-    Cigars, Stems, Licorice, and Tin Foil held or owned by 
tory of the quantity of each of the different kinds of Tobacco, Snuff
Flour, Snuff, Cigars, Tin Foil, Licorice, and Stems held or owned by    on the - ~ —----- day of --------—, 186, and that I have taken all the means
him or them on the day this act takes effect, or at the time of commenc- 
ing business under this act, setting forth what portion of said goods  my power to make this account complete and correct in each and every particular.
was manufactured or produced by him or them, and what was purchased 
from others, whether chewing, smoking, fine-cut, shorts, pressed, plug,  SWORN and subscribed before me, this ----- --
snuff flour, or prepared snuff, the several kinds of Cigars, and the market price thereof; which statement or inventory shalil be verified by the    day of ________ —-—, A. D. 186.
oath or affirmation of such person or persons, and be in manner and 
form as prescribed by the Commissioner of Internal Revenue. And on                                                (Signe)
the first day of January in every year hereafter, shall make out and
deliver a true statemeAt or inventory in manner and form as aforesaid.               -----------------




TOBACCO AND SNUFF MANUF ACTURERS' WEEKLY RETURN.
Account of the quantity and description of Tobacco of all dcscriptions, including Snuff, manufactured and sold, or consumed, removed for sale or consumption, or removed
from the manufactory, or removed under bond, and of all purchased, by.~, —-                 -          ------------ -of the ------ ---- of-~ —
in the County of ------------------------- -and State of -— ~ —-- ----------               -----, in the --— _- - -______-Assessment Division of the ---— ~ —--------
Collection District, at NO. -----------------------------— Street, in said --------   of. —-------------------------—, with all Leaf and Stemmed Tobacco,
and Stems, Licorice, and Tin Foil purchased and sold, or removed to said Factory, durin- the week commencing on the  ---------- day of.~ —---------------
and ending on the               day of. —--- -       ~      -, 186,both days inclusive.
Total       Amount    Removed in  Sold, or Removed for Sale, of Sold, Consumed, or Removed   Rate of    Amount of
Manufact'd.  Purchased.        Bond.           Amount purchased.          for Sale, &c., after Manuf're.   Tax.           Tax.
MlAhNUFiACTURED    TOBACCO.                ______________________                                                       _______                 ___
Pounds.       Pounds.       Pounds.                Pounds.                        Pounds.                Cents.    Dolls.  Cts.
Cavendish, Plub, Twist, and all other
kinds of manufactured Tobacco, not
otherwise specified, sweetened, with
stem out in part or in whole.
Fine-cut Chewing, of all descriptions.                                                                                                              35
Smoking, with all Stems in                                                                                                                          35
texclusively of Stems...                                                                                                                    25                         H
Fine-cut Shorts...........                                                                                                              15                         td
Snuff, Maccaboy............                                                                                                               25
"   Scotch........                                                                                                                         35
Coarse........                                                                                                                        35
o of other kinds..                                                                                                                              35
35
Snuff Flour..
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _   _ _ _ _ _ _ _   _ _ _ _ _ _ _   _ _ _ _ _ _ _   _ _ _ _ _ _ _ _ _ __  T otal...  M
Leaf       Stemynbd
RAtW   MATERIAL.                   Leafco     Stemmedo        Stems,
Tobacco,      Tobacco,      Pounds.           Licorice, Pounds.               Tin Foil, Pounds.
Pounds.       Pounds.       Pons
Amount Purchased..........
"4 Sold~.
"C   taken into Factory.
(Signed). —----------------------------
-~ —--------------------------------- -do swear that the above is, to the best of my knowledge and belief, a true and complete account of all the Tobacco
and Snuffs manufactured, purchased, sold, consumed, or removed for consumption or sale, or removed from the manufactory, or removed in bond, during the period
specified; and also all the Leaf and Stemmed Tobacco, Stems, Licorice, and Tin. Foil purchased and sold, or taken into the manufactory, during the same period,, and
that I have taken all the means in my power to make said account complete and correct in each and every particular.
Swaoni before me, this       ~. —--------- day of -----------— ~ —----- —, —--- A. D. 186
(Signed) -------------------------------------
Assistant Assessor.                                                                   CA




CIGAR MANUFACTURER'S WEEKLY RETURN.                                                                                   w
(SECTION 90, ACT OF JUNE 30, 1864.)                                                                     ~'
Account of the quantity and description of Cigars, Cheroots, or Cigarettes of all descriptions, purchased, manufactured, removed in bond, sold, consumed, or removed for consumption or sale, or removed from the manufactory, by __________ _________,- of te                        of -------------------- County of ---------------—,
and State of ________. ______________,  at No..___-_______________________- Street, in said -------—. of....................... —., in the.-.______
Assessment Division of the _-~ —------— __   Collection District in said State; and also all the material purchased, sold, -or taken into the manufactory during the week commencing on the  ~___~___   day of __. _____________, and ending on the._________ day of.____ —--   -, 186, both days inclusive..CD...........                                                                               Amount of
K           oD ri'                                 R         Tax.
[;  s D t _   > +    _   m            g   ~Kid o Description.                        IC E i  a) i' -,` Prices at which sold. 
3j cu~  ukaQ,                                        Tax.
a-                                                                                     0*2     &6l.~ Mo O' c=
Bo No of
Bl    llO oCigarettes,paper wrappers,'                       Not over $6 per hundred
a.No. of hundred packages,                              pack ages...... $1.00 o
e                                                     "er l l   l   l   l    l   l    l   l    |  | N    no over   inot over 25 in each pack.  Over $6 per hun.|ded 8'
Do.          Do.                                       packages...  3.00
az~~~~~~ l  Cheroots and Cigars...                                                                 Not over $13 per thous.  3.00
CD          l...  al  Cigars........                  Over $13 and not over $30  8.00.l   Do............                              Over $30 and not over $5  15.00
ll  Do.....                                         Over $55 and not over $85  25.00
u  Do..                                                     Over $85........ 40.00
T Thousands.                                                                            -                 _ —- -  ----
Total quantity exported this week.  I                                                            (Signed)- _t
RAPIJ  Leaf Tobacco,  Stemmed Tobsac- S   Pounds.
RB~AW   MATERIAL.   ~ | Pounds.   co, Pounds.   Stems, Pounds. 
Purchased during week 
Sold        "                                                                  C.
Taken into Factory.                   ||l                                   l       l
I,~________________ _, do swear that the above is, to the best of my knowledge and belief, a complete and correct account of all the Cigars,
Cheroots, or Cigarettes, made or manufactured by or for -----------------— __ —__, or for any other person or persons, during the period aforesaid; and also of the quantities and descriptions thereof purchased, removed in bond, sold, consumed, or removed for consumption or sale, or from the manufactory, by --------- or -~ ——.- agents;
and also all the material purchased, sold, or taken into said manufactory, during the same period; and that I have taken all the means in my power to make said account
complete and correct in each and every particular.
SwORN and subscribed before me, this ____-~ —-- day of ---— _            ---           A ____. D..186
-   Assistant Assessor.   O                         (Sined) r      -ado o ver-.~ -




INTERNAL REVENUE.                           287
[SPECIAL, No. 4.]
REGULATIONS CONCERNING LICENSES.
ASSESSMENT  AND  REASSESSMENT  OF LICENSES.
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
WASHINGTON, July 30, 1864.
Section 80 of the act of June 30, 1864, prescribes that " where  License fee may
the amount of any license, or the rate has been increased, or is low under exisfting
liable to be increased by law above the amount of' any existing law.
license to any person, firm, or company, or has been understated
or underestimated, such person, firl, or company shall be again
assessed, and pay the amount of such increase, which shall be
endorsed on the original license, which shall thereafter be held
good and sufficient."
Under this provision, assessors will at once proceed to reassess Duty of assessors
all persons, firms, and corporations assessed for licenses where, toassess additional
under the act of June 30, the rate has been or is liable to be 30, 1864.
increased, or where any existing license has been understated or
underestimated.
They will also notify all persons engaged in any trade, busi- To notify persons
ness, or profession for which a license is required under the pro- liablse to cnse unvisions of the new law, though not liable to be assessed for a
license under the former laws, to take out the appropriate
license.
Licenses, whether reassessed or newly issued under the act of  Assessment tobe
June 30, will take effect from  the 1st of July, and the assess- pro ata from July
ment wilt be pro rata - ten-twelfths of the rate or amount fixed s165.
for such new license, or of the increase upon the old rate.
Where any person was, on the 1st of May, engaged in any  Persons  liable
occupation for which a license was then required, and continued to dbe assessed un-s
such occupation after that date, and made no application for a der such laws, and
also under act of
license, and no license tax was assessed prior to July 1, such June30, 1864.
party will be required to take license, as of May 1, for one year,
and be charged with the then existing rate; and, if by the new
law the rate is increased, such license will be reassessed, and the
amount of such increase endorsed thereon.
The endorsement will be made by the collector, and no reas- Collector to endorse facts on  lisessed license will protect the party carrying on the business cenrse.
mentioned in it without such endorsement.
The law provides for a reassessment and the payment of the  If license re.
duced by act of
increase, where the rate has been or is liable to be increased; June 30, 1864, exbut it does not provide for any remission of the excess where the cess cannot be refunded.
rate has been diminished, or where the law is so changed that
any existing license becomes unnecessary, or a -new license of a
different character is required.  Under the old law lottery ticket
dealers were required to pay a license fee of $1,000; by the
present law the fee is fixed at $100. An incorporated bank,




288                         INTERNAL REVENUE.
under the old law, was required, in certain cases, to take a
broker's license; by the present law it is required to take a
banker's license, which covers the business of a broker. Yet
the law gives no authority to refund any part of the fee in either
case.
Same of whole.  Under the old law wholesale liquor dealers, who were also
tale liquor dealers
who have license wholesale dealers in other goods, were required to take out a
asgeneral dealers. license for each business; while, under the present law, a license
as a wholesale liquor dealer, by special provision, covers the
business of a wholesale dealer; where, therefore, a party is now
assessed or reassessed as a wholesale liquor dealer, his license as
a wholesale dealer becomes unnecessary; yet the fee paid for that
license cannot, as the law now stands, be refunded.
Rules in regard The law defines a wholesale liquor dealer to be, first, a person
to retail liquor who shall sell spirits in quantities of three gallons and upwards;
dealers.
and, second, one whose annual sales, including sales of other
merchandise, shall exceed twenty-five thousand dollars; and, by
express provision, a person licensed as a wholesale liquor dealer
is not required to take out an additional license for the sale of
other merchandise on the same premises. This exemption from
additional license for the sale of other merchandise is not, by the
law, extended to a retail liquor dealer; but a person holding a
license as a retail liquor dealer cannot sell other merchandise
without a license as a retail dealer. A person holding a license
only as a retail dealer may sell merchandise to the amount of
twenty-five thousand dollars, and, under a license as a retail
liquor dealer only, he may sell spirits in quantities less than three
gallons to the same amount; but, if he holds both licenses, the
instant his sales of spirits and other merchandise exceed twentyfive thousand dollars, he ceases to be a retail liquor dealer, but
comes within the definition of a wholesale liquor dealer, and must
take license as such.
Lawyers,  con-  Lawyers, conveyancers, claim  agents, physicians, surgeons,
veyancers, and oth- dentists, cattle brokers, horse dealers, and pedlers, under the new
ers doing business
in firms, require law, though associated in business, must take license individuidividuallicenses. ally, and cannot be licensed as a firm. Where persons belonging
to either class have taken license as a firm, such license, with
the approval of the collector, may be transferred to a member of
the firm, and the others must take a new license.
In regardtolaw-  A party holding a license as a lawyer or claim  agent is not
ylers acting  as required to take license as a conveyancer; but a claim agent
cannot carry on the business of a lawyer, nor a conveyancer that
of a claim agent or lawyer, without a separate license. In towns
having a population of less than six thousand persons, one license
may cover the business of land warrant broker, claim agent, and
real estate agent, upon the payment of a fee of twenty-five dollars, the highest fee applicable to either business; but such license
must specify the three occupations.
Auctioneers.  Auctioneers are not, by the act of June 30, restricted in their
business to the district in which they have taken out their license.
Their monthly returns, however, must be made, and the tax on
their sales paid in the district where they have taken out their
license. The license should be taken out in the district where
they have their office or place of business; but no auctioneer




INTERNAL REVENUE.                             289
can have an office or place of business in more than one district
under one license.
Where any person shall claim an exemption from a license tax  Rules in regard
to persons who
as dealer, manufacturer, apothecary, confectioner, eating house claim  exemption
keeper, tobacconist, cattle broker, builder, contractor, or insur- upon the ground
of insufficiency of
ance agent, because of his annual receipts being less than the receipts.
sum which determines the liability according to the act, it will
devolve on him to show to the satisfaction of the assistant assessor that his annual sales or receipts do not exceed that sum; and
the assistant assessor may demand of him a statement in writing
of' his actual and estimated receipts. If he shall fail to satisfy
the assistant assessor of the amount of his receipts or sales, the
assistant assessor may make whatever examination may be in his
power, and assess the license tax as in his judgment may appear
just. If he should be unable to obtain evidence sufficient to
justify him in making an assessment, it will be his duty to report
the case to the assessor, who may proceed under the 14th section
of the act to elicit the necessary evidence, on the basis of which
the assessment may be made.
The license of a wholesale dealer will not be for a less amount  License of a
wholesale dealer
than his sales for the previous year, except in the case specified not to be based upin paragraph two of section seventy-nine.  The year will be the on a less sum than
his sales for the
year next preceding the Ist day of May.                          previous year.
Where the amount of the license fee is fixed, and not gradu- Where the liated by the amount of sales or otherwise, the reassessment may cense fee is fixed.
be made upon the application for the existing license.
By the forty-ninth paragraph of the seventy-ninth section of License required
the act of June 30, a license fee of ten dollars is " required of of everyone whose
every person, firm, or corporation engaged in any business, trade, ceed $1,000.
or profession whatsoever, for which no other license is herein
required, whose gross annual receipts therefor exceed one thousand dollars."
This is a very general and sweeping provision.  It applies -
1st, To " every person, firm, or corporation" engaged as
stated.
A license, though procured by a firm, will not protect a person Regulations in
belonging to the firm  and prosecuting an independent business; rneference to linor will a license to a corporation protect its corporate members cle 49 of section 79
or eniployes. A man may be one of a firm requiring a license,
one of a corporate company requiring a license, and, at the same
time, a clerk of the same or of another firm or corporation, and
be compelled to pay a license fee as such clerk. His business,
as employ6, is separate from that of the firm or corporation so
far as concerns him individually. The license fee is the purchase
of a personal privilege, or rather, perhaps, a tax on the personal
employment of the taxpayer, and inures to the benefit of no third
person, whatever may be the relation between the parties. The
act regards corporations in their legal character as artificial persons, and partnerships as quasi corporations having a legal existence separate and distinct from the individuals by the aggregation
of whom they are respectively constituted. In States where the
local law allows a married woman to act as a femme sole, she
will be subject to the license duty if she pursues a business which
yields the prescribed amount. Minors in business incur the same
liabilities for licenses as adults.
25




290                         INTERNAL REVENUE.
2d. The business, trade, or profession mentioned in the act is
limited to such as no other license is required for. But ii? a person already licensed for one business pursues another, which
yields him more than one thousand dollars, he is obliged to pay
a separate license fee. The business, trade, or profession requiring a license fee, must be one which of itself yields over a thousand dollars.  If a person should carry on two trades - one of a
tailor, for instance, and one of a shoemaker - or should pursue
the profession of a clergyman, and at the same time teach school,
from each of which pursuits his receipts should not exceed one
thousand dollars, he would not be required to pay a license fee.
For though the license is to the person, it is for the business,
and the business which demands it must, without aid from other
sources, produce a sum in excess of that mentioned in the statute.
Different varieties, or branches of the same kind of business, do
not come within this principle, and care on the part of the revenue
officers is necessary to distinguish between what is and what is
not a kind of business different from some other kind.
Enumeration of  Among those persons who may be liable to take license under
persons liable.
this paragraph may be enumerated the following, as examples, to
wit: Clergymen, teachers, farmers, artists, boarding-house keepers, bookkeepers, gardeners, nursery men, express men, teamsters, truckmen, bricklayers, bankl tellers, presidents and cashiers
of banks, substitute brokers, painters, and blacksmiths (when
not manufacturers); persons carrying on saw mills, clover, grist,
or other mills (when not manufacturers); superintendents, managers, agents or officers of companies or corporations; firms,
companies, or corporations organized for any business not requiring any other license, such as railroad and insurance companies,
&c., &c.
Exceptions.   An office held under the Federal or under a State government
is not either a business, trade, or profession, in the meaning of
the act.  The commission which the officer holds of the executive authority, or appointing power, is his sufficient license.
Assessment of  The licenses assessed or reassessed will, by regulation of this
licenses assessed or
reassessed returna- department, be returned by the assessors in their regular monthly
ble in monthly lists.
list,.
Omissions to be In cases where it is discovered that the names of persons, or
returDed in special objects liable to tax or duty, were omitted from the annual list
of May, 1864, the same should be returned on a special list, and
the assessment and collection will be made as on a monthly list.
Such special list should be attached to and returned with a
monthly list, and the aggregate amount of both should be stated
in the accompanying aggregate list.
JOSEPH J. LEWIS, Commissioner.




INTERNAL REVENUE.                        291
WAR RAN T.
UNITED STATES OF AMERICA.
---------------   i_ _- -  ----— Collection  District, State of —To -Deputy Collector:
Whereas, in pursuance of the provisions of the Acts of Con- Warrant of disgress of the United States to provide Internal Revenue to support
the Government, to pay interest on the public debt, and for other
purposes, the several persons and firms named in the list or
schedule signed by me, and hereto annexed, have become chargeable with, and are indebted to the United States for, the taxes
assessed against them, respectively, in the amount set forth opposite the name of each in the aforesaid list or schedule, together
with the penalty as therewith stated, amounting in the aggregate
to__ T —-              dollars, for rneglect to pay the said tax
when the same became due; AND WHEREAS more than ten days
have elapsed since payment of said taxes was demanded of each
of said persons or firms, and as they still neglect and refuse to
pay the same: You are hereby commanded to distrain upon so
much of the goods, chattels, and effects of each of them, respectively, if any such can be found, as may be necessary for the
payment of the taxes and penalties due and owing by them,
respectively, as set forth in the aforesaid schedule, and also for
the payment of all necessary and reasonable fees and expenses
of each said distraint, with the commission chargeable by law.
And you will safely keep all property so distrained, and do all
things needful and necessary to be done in the premises, as required by law, before the sale thereof. But in case sufficient
goods, chattels, and effects cannot be found, then you are hereby
commanded to seize so much of the real estate of each of said
persons or firms as may be necessary for the purposes aforesaid.
And for so doing, this shall be your WARRANT; of which make
due service, and return to me at this office.
WITNESS my hand and official seal, at._____ _____-______ —----
this -__ —-— day of —____      __-__  Anno Domini 186
Collector of Internal Revenue,.District of  -      -




SCHEDULE.
AMOUNT
NAME.          LOCATION.    DESCRIPTION OF TAX.                    PENALTY.  TOTAL.            REMARKS.
OF TAX.
Collector of Internal Revenue
District of




INTERNAL REVENUE.                        2 93
DECISION
IN REFERENCE TO  BILL HEADS PRINTED, PRINTED  CARDS, AND
PRINTED  CIRCULARS.
The act of June 30, under the 94th -section, provides that on  Billheads, cards,
of and   circulars,
bill heads printed, printed cards, and printed circulars, a duty of printed.
5 per centumr shall be levied, assessed, and collected.
As the law is particular in enumerating these three different
kinds or specimens of job printing, without reference to any
other, the inference is clear that all articles of job printing not
included under either the head of bill heads, cards, or circulars,
are exempt from tax.
Bill heads can refer only to the printed headings used by mer- Definition ofl
chants, manufacturers, and others in rendering accounts of goods
or services, &c., and does not refer to printed headings of official
or other letter paper.
Printed cards include cards of business and cards of civility,
railway tickets and checks, tickets for theatres, concerts, exhibitions, shows, &c., whether printed on pasteboard, card board,
card paper, or any other kind of paper.
Printed circulars include not only circulars intended to be sent
through the mails, but also printed notices, programmes, posters,.
&c., whether circulated through the mail or by carriers, or
posted upon the streets, highways, in stores, hotels, inns, or taverns, or in any other public place.
DEMAND FOR TAX ON INCOME, SECTION 92.
OFFICE OF THE COLLECTOR OF INTERNAL REVENUE,
~ —--- - Collection District, State of ~
X —-— ~ —----------------                      -        186
The tax assessed upon your income for the year ending De- Demand for /o
cember 31, 186, amounting to....__-__ - _._______ - T-_   cme tax.
dollars, has been transmitted to me by the Assessor of the District, and for payment of which, demand is hereby made. If
unpaid for thirty days after the 30th day of June last, and for ten
days after this demand, five per centum will be added to the
amount unpaid; and the amount of said tax, with such addition,
together with interest and the costs that may accrue, will become
a lien on all the property, rights, and interests from which such
income accrued; which lien will be enforced by distraint, if
necessary.
Payment may be made to — ~ —--------       at._ - -_ 
No.    _.                       Collector _-  - District.








INDEX.
A.
PAGE
A. Schedule.,............................6, 241
Abatement of tax to be allowed to States,...     23
Absent persons,........................................                                      7
Acrobatic sports, duty on gross receipts of,..........................                      99
Accounts of commissioner of internal revenue to be rendered monthly,............  35
of commissioner of internal revenue, copy of to be sent to secretary of the treasury
when settled,...................................                                36
of assessors to be verified by oath,.........................      44
of assistant assessor, how made out,......................          45
to be approved by assessor,.............................                           45
of assistant assessor to be paid by collector,.....................                45
of assessors and collectors to be adjusted in the fiscal year of the treasury.....  46
tri-monthly, to be rendered by distillers,......................                   58
to be kept by brewers,.......................          63
rendered monthly to the assessor..........................                       63
to be open to inspection of assessor, inspector, and other officers..        63
for use of unlicensed stallions and jacks, invalid,...................             75
Act of Congress of Miarch 2, 1833, re-enacted in part,........                          57
August 6, 1846, re-enacted in part,..............               57
March 3, 1863, partially repealed,.101
July 1, 1862, section 119, to remain in force,................           132
Acts of Congress, repeal of certain,.......................    130,131
certain provisions of, to remain in force,.................    131
Addition of fifty per cent. to duty, in what case,.............7..........               79
for non-payment of duty by manufacturers of tobacco, &c,.............  82
to duty for neglect to make returns for gross receipts, by railways, &c.,          99
Administrators, executors, &c., may redeem real estate sold,................                14
sales by, exempt from duty,                                                  95
to make returns of income of estates held by them in trust as such,.....   105
letters to, to be stamped,                                                  189
Advertisement, form of, for sale of lands for direct taxes,...................    140
Advertisements in newspapers and periodicals, duty on gross receipts for,..........        102
in what cases exempt from such duty,....................    103
rule for levying tax on,............................            206
Advertising, duty may be added to price for, if fixed by law,.................             103
tax on receipts for, may be added to amount chargeable to United States under
laws of Congress,...............................  213
Ad valorem duties. (See Names of respective Articles.)
Affidavits, exempt from stamp duty in suits or legal proceedings (see Oath),.........     128
Affirmations of manufacturers (see Returns).........................                    77
Agents, claim, license fee for,..................                                  72
definition of,......*..                                    72
of manufacturers of agricultural tools, &c.,...................                  73
of producers of garden seeds,..73
of exhibitions or shows,...........................  74
of  butchers.....................................  74
of manufacturers may estimate value and quantity of goods, when,.                  80
of manufacturer of tobacco, when liable to penalty,..............                81
disbursing, collectors to act as,.....................                            133
of commercial brokers to take license (see Brokers),                                159
Agreement or contract, stamp on required,.......    124
Agreement stamps not to apply to bonds and mortgages,....    189
Agreements for leasing subject to stamp duty,........................                     188
Agricultural tools (see Manrufacturers),....                                               73
Alcohol, when exempt from duty,....                                            94
Ale, duties on,.........................................  63
when payable,...........................    63
when in bottles how assessed,.......................      63
when in fractional parts of barrels,......................           63
Aliens, minors, &c., may redeem lands sold for direct taxes,........            207
Ambrotypes (see Photographers)..................                                           74
Amendment of act 1862, chap. 98, sect. 7,..                                          31
Amendatory acts,....                                               31
Animal oils (see Oil),'................84
Animals slaughtered,................                      238
(295)




296                                         INDEX.
IPAGE
Annual sales or receipts, gross, of apothecaries, &c., not exceeding $1000, how to be ascertained in amount,...............................   76
when rate of license depends on amount in general...............76
Apothecaries must be licensed, and rates............                                           73
who is an apothecary,.........................    I            73
licensed wholesale and retail dealers need not be licensed as apothecary......   73
may sell alcohol without license as retail dealers in liquor,.......  73
(see, also, Physicians),.........                                                 75
exempted from license, when,....                                                  76
require no additional license for wines or spirituous liquors used by them in preparing medicines,...............................  76
Appeal, an original process in certain cases,...200
Appeals, assessors of direct tax to hear and determine,.....................         8
advertise when and where.................     8
to be made in writing,..                                                              9
contents of..9. 
not allowed after transmission of list,....................   42
to be made in writing,.........                               42
Appraisement of property made by order of sheriffs subject to stamp duty..........  194
amount of stamp duty,....194
Application of distillers for license,..........................                            58
must contain details of business,................                           58
penalty for false statement in,..........................          58
Appointment of assessors and collectors, when made during fiscal year............              46
Apportionment of direct tax amonf the several States and Territories,............  3, 4
Appropriation to carry excise law into effect,.............                                  133
Army Surgeons, require no license in the public service................                      156
Articles produced prior to June 30, 1864, how treated...131
made to order, taxable,...............................                         175
manuflactured by a State exempt,...........................                         176
schedule of..............................    234
in Schedule A,......................2.......   241
" of traffic," phrase defined............................                             220
Architects and Civil Engineers must be licensed, and rate,..................                   75
who are......-............................  75
Assayers must be licensed,.........................   76
classes of and rates,...........................   76
who are........................................                                     76
of bullion, to pay duty and stamp the product of assay,.93
Assessment of direct tax, mode of,...............                                              5
districts......................                                                   37
of excise tax may be increased by assessor,...................  42
not to be increased without five days' notice,.................                  42
of delinquent auctioneers,.......                                  95
Assessor of direct tax to take an oath, and form of,......................  
penalty on for acting before taking oath of office,....... 5
to divide district and appoint an assistant in each division.......       5
and assistant assessors to obey instructions of secretary of treasury for assessment
of direct tax,........................ 5
and assistant assessors to prepare lists in case owners refuse, or furnish fraudulent
lists,........................................                                      6
to make valuation from information, in certain cases,................                 7
may enter upon premises,.7.............................                               7
to give notice to owners to furnish lists........7....       7
to make list of property liable to direct tax in certain cases,...                   7
to submit proceedings of assistants to inspection of parties interested,.  
to hear appeals,...................8..                  8
to devise form of lists,...............................       8
equalize valuations..........................                  9
not to increase valuations without notice,..9. 
to equalize valuations between different districts,..9. 
to make lists of valuation, and deliver them to boards of assessors,.........          9
penalty upon for not attending meetings of board,.........              10
for failing to furnislV lists,....................                                    10
form of lists to be made by them,............................                         11
lists to conform to law,...........................      11
pay of, and of assistants,....                                   1................  11
penalty upon for neglect,..11
and assistant assessors to be allowed pay for stationery,                             12
to make lists of transfers of real estate,.......................  18
of direct tax, how appointed,.............                               20
form of return to be made by, to be prescribed by secretary of the treasury,.....    21
form of oath-to be taken by them,..........................                          21
not to be appointed in States that give notice of intention to pay..........  23
of internal revenue to be appointed..............37
assistant, appointment of, in case of vacancy............37
may summon defrauding parties,..........................                             39
may enter upon premises..............................                                40
may make return,.............40
may inflict penalty,.........                                                      40
to hold appeals...................    41
how and when they shall make lists,.                                                 42
office, when open,...                                                               43
or assistant, penalty for misconduct..                                               43
office rent...................                                     44
clerk hire,..44
forfeiture by for negligently approving accounts,.........               45




INDEX.                                      297
PAGE
Assessors, appointment of, duriig the fiscal year............                             46
and other officers of internal revenue to administer oaths,.                   57
or assistant assessor may give permits to brewers to remove liquors to a depot for
sale in another district............................                         64
to obtain tri-mouthly returns from distillers....................              60
or assistant assessor to be judge of summons, notice and service, and to adjudge
forfeitures for non-payment of duties............                          78
to assess cotton from insurrectionary districts,..............    132
tax assessed on cotton a lien thereon,......................    132
discretionary power of..............................                           150
not to take possession of manufacturers' books.................               205
may examine them,...............................                             205
may require manufacturers to produce books,.............              205
may remove assistants, and report to commissioner.................    205
may require monthly returns of persons who claim that the product of their manufactories is less than $60Q per annum,................    222
list of in the United States..................    242
duties of in reference to fraudulent returns by banks............          256
to direct inspector of cigars when to visit manufactories,......2.....         277
duty of, in reference to reassessment of licenses,.............             287
boards of, how constituted,..........................                       9
clerks of,................                 9
penalty upon clerks of, for acting without taking oath..........       9
to equalize and apportion taxes to counties and districts,             10
their valuation final,......................                    10
to revise and adjust lists........................                    10
minutes of proceedings of, to be furnished to secretary of treasury,..  10
board of, to apportion tax...........................               11
duties of, general.................................                            11
Assessors and collectors of the direct tax, how and when appointed,.............           5
Assessor's clerks, duty of..................................                              10
returns good and sufficient list.........                                      40
lists, how treated after time for appeals has passed.................          204
Assistant assessors to be appointed under direct tax act....5..............
penalty upon, for assuming to assess direct tax without taking oath of
office................................          5
penalty upon for neglect of duty......................               8
pay of..........................1...     11
of internal revenue, appointment of,..37
oath of,..........................................                     37
certificate of oath of,..........................                       37
regulations of commissioner binding upon...............                38
to canvass district,..38
general,duties of,..................                              38
to make lists oftaxable property for persons disclosing same,.        39
to leave notice with absent persons liable to tax,..........         39
may enter upon premises......................'...                       40
returns by, valid.............  40
to transmit lists of property of non residents,............            41
to make duplicate copies of annual and monthly lists..........         41
compensation of,............................            44
to be allowed for stationery,..................4....
may be allowed additional compensation in certain cases,.......       44
accounts of to be verified by oath,..........                           44
limit of compensation to,.......................                       45
penalty for firaud in appointment of,............           45
accounts of, to be made monthly,..................           45
accounts of, to be approved by assessor and paid by collector,          45
may appeal to'commissioner to audit accounts.............               45
if account of be negligently approved by assessor,.~......          45
ten hours' labor of, equivalent to a day in certain cases,               45
may enter brewery,............................                          53
may administer oaths,.........................    57
may assess and estimate duties, and add 50 per cent. when........       79
to issue and indorse permits to manufacturers of cigars,........        92
to keep records of permits,......................                      92
Assignment of leases, how taxed,...............3.............                            216
Attorneys, by substitution, need no license as commercial brokers,.........    157
Attorney, power of, stamp duties on,...........................                          127
Auctioneers not limited to place named in license.......................                  66
not to employ other persons, nor to sell at private sale............          67
may sell the goods of a licensed dealer upon dealer's premises...........     68
must be licensed.............                                              73
two classes, and rates..............................                          73
who are auctioneers,                                                           73
or other persons making sales by auction, to render monthly returns of gross
receipts, &c..............                                            94, 95
liable to penalty for default,................                                 95
delinquent in making return or payment, and assessment may be made,...        95
where may sell.148
can have but one license,.........................  148
may sell for other parties upon their premises,..................   148
not restricted to district where license was granted,.... 165,288
to make returns in su6h district, however...................                 288
can have one office only..............................                       289
Auction sales may be made by judicial and executive officers, and by executors and administrators without license in certain cases.....................                 68




298                                       INDEX.
PAGE
Auction sales, duty on,                                                                      94
exempt from duty, when..'                                                     95
subject to tax,...................................                            1.48
if made under a standing rule of court, subject to tax.....          148
Auditing of accounts of commissioner of internal revenue,.......                      36
Auditors of the treasury to require evidence that duties have been paid,.109
Awnings, duty on,.......................................                                   88
Axe polls, iron, duty on........88
B.
B, schedule, stamp duties,....................                   124
Bache, Professor.,,............  59
Bands, iron, duty on,.88
Bags, duty on,...............                                                88
Bank circulation and deposits..                                                            263
check, stamp on,.                                                                     124
Banks, savings, exempt from license as bankers,.68
and bankers, to pay monthly duty on average deposits,..                            100
to pay monthly duty on average capital, except U. S. bonds,                          100
to pay monthly duty on average circulation,......................  100
to pay additional duty on average circulation exceeding, &c...    100
to make monthly returns, with sworn declaration.                                    100
to pay duties to the commissioner within twenty days,.................    100
liable to penalty and forfeiture for neglect, &c.,.. 100,101
national, savings, &c., exempt from duty, when'and how,                              101
with branches, capital of branches how determined,..................                101
proceedings in case of neglect of,......................                            101
taxed under National Bank Act, not included,                                         101
ceasing to issue notes for circulation, and depositing in the treasury, &c., exempt from
tax on circulation,.                                                              101
and savings institutions, duty on dividends of, and mode of assessing and collecting,  107
licensed may do brokers' business,..158
United States has power to levy a tax upon, incorporated by a State........    224
branches of, to be treated as separate institutions for taxation,.............    226
national, list of designated as depositories,.............                 249
tax on..........................................    255
duty of assessors in reference to frauds by,.                                        256
trust companies, &c., taxation of dividends and profits of,.                         261
form of return of semi-annual profits,.266
form of return of,...................................                               262
returns, by,......................................                                  263
tax upon,.......................................                                    263
Bankers, license fee of,...................................                                 68
definition of,.                                                                    68
not subject to license as brokers,.70
doing business as brokers, duties on sales by,..................                95
Bankers and brokers, difference between,...........................    158
Barges, duty on gross receipts of,.97
managers of, to make monthly returns and pay duties, under penalties,........  99, 100
built by railroad companies, taxable,............                                  183
Bars, iron, duty on,..............................        88
steel, duty on,.89
copper and lead, duty on,.89
of bullion, duty on,.93
Barrel staves, hoops and heading, not regarded as manufactures,.181
Barrels made from shooks taxable; but shooks exempt,.....             181
Barrels taxable as separate manufacture,...                              181
but not when product does not exceed $600 per annum,................   181
Barytes, sulphate of, duty on,...............................             86
Baume's Hydrometer,.....................................  85
Beer, ale, porter and spirits,.,                                                             58
duties on..                                                       63
whn payable.......................   63
when in bottles,......................                     63
when in fractional parts of barrels,............  63
may be removed without payment of tax in certain cases,          168
Beneficial interest in real estate deemed a succession,.................                   112
Benzine, duty on,......................................                                    85
Benzule, duty on,.......................                                                    85
Betterments, how treated in estimating taxable income,....                                 105
Beverages used for like purposes with soda waters, duty on,.                                88
Bicarbonate of soda, duty on,.................  86
Bill of sale of collector's property to be conclusive evidence of title, and prima facie evidence
of right of officer to make sale,..........................                      52
of exchange, inland, stamp duty on,.                                                   125
foreign,.................................                                125
of sale of ship, stamp on,..................................... 125
of exchange, taxable,.........................   187
of lading or receipt, stamp on,.....125, 208
Bills of sale or deeds of vessels, if given as security for money, are subject to stamp as mort
gages,.....................  193
Billheads, duty on,.                                                                        87
Billiard-rooms must be licensed, And rate,..7.....                                         75




INDEX.                                            299
PAGE
Billiard rooms, what are,...                                                                        75
Billiard-tables, annual duty on, an d provision concerning,............  95, 96
Binders' board, duty on................                                                            87
Binders, exempt for books, in certain cases,.....                                                174
Blacksmiths and mechanics taxed....................                                                174
but repairing by, exempt in certain cases,..........                    174
Blocks, ship or vessel, duty on,...............................    88
Boards of assessors, how constituted,.                                                               9
may appoint clerks,.'.                     9
Boards exempt from duty..............................                                               94
Boats, pleasure or racing, annual duties on,                                                      95, 96
Bobbins taxable.................................             175
Bolts, duty on,..                                                                                   89
Bond of collector of direct taxes,                                                                 5, 12
details of,.................................... 5
form  of,.......................................                                    12
old not impaired by new one,.............................                                 12
of cashier of internal revenue......                                           37
of deputy collector available to heirs,  &C., in case of loss........                         54
may be given by owner of property seized......................                                56
to be filed with commissioner of internal revenue,                                             57
to begiven by distillers...............................                                    58
contents of....                                                                              58
may be renewed,..58
indemnifying stamp duty upon,.....125
official                                          "  125
general~.........-............                2
genel~al        ("    "    "                                                                  125
to be given by commissioners for collection of direct tax...........             135
form of                                                                                       135
rules to be observed in executing...                                                          136
to be given by clerk of direct tax commissioners...................                          142
or note when secured by mortgage, one instrument only subject to stamp duty....              208
Bonds of collectors, renewal of, from time to time.....................                             38
United States, held as capital of banks, not to be included for taxation.......             100
for removal of goods, when cancelled, where sent,..................                         168
official, how stamped................................    186
taxable and not taxable, defined,...........................      188
of administrators,. &c., must be stamped,..................;....       191
issued by a city require to be stamped.....  199
interest on, issued by a State in aid of a railway, subjeect to tax,..........   206
issued by State in aid of railway, to be treated as railway bonds,                           213
stamp tax on custom house..............................                                    223
issued by a city for the benefit of a railway company, treated as though issued by the
company,..........                                                               226
Bone, manufactures not otherwise provided for, duty on,                                              91
dust exempt from duty.......................  94
coal, subject to duty,........                                                              185
Bonnets, ready made, duty on........                                                                90
in rough, taxable,                                                                         178
finished and trimmed,... 178
Bonnet-makers, doing only custom work, provisions concerning..............                      90
Bourbon whiskey, &c., not taxable..........................                                        187
Book, valuation, for assessment of direct tax.....................                                 144
abstract of sales......                                                                     144
Books of accounts to be produced on hearing of appeals                                               42
of owners or managers of railways, &c., containing account of gross receipts,'to he sub:
ject to inspection.................................                                       99
of manufacturer may be examined by assessor...................                              205
decision with reference to the manufacture of....................                           273
who the manufacturer of,...............................                                    273
tax on.........................................    273
value of, for purposes of taxation..........................                              274
Bookbinders required to pay tax on books made for other parties in certain cases......             273
Boots, ready made, duty on.................................                                         90
Bootmakers, doing only custom work, provisions concerning,                                           90
Bowling alleys must be licensed, and rate...                                                        75
what are.................................                                          75
Box-making a manufacture..............................                                             180
Brads, provision concerning,................................                                        88
Brandy, tax on, when made from grapes...........................                                    60
Brass, rolled and otherwise, duty on............................       89
manufactures of, not otherwise provided for, duty on................                         91
Bread exempt from duty........................                                                      94
Breadstuffs exempt from duty......................                                                  94
Brewers to keep a book of record of business, materials used, &c...............                    63
to render a general account monthly,.......................                                63
to make oath to account...............................                                     63
to forward duplicate of monthly account to collector...............                        64
to pay duties at same time..................                                               64
duties not payable if liquors have been sent to a depot in another district,                64
penalty on, for neglecting to make true reports............                                64
and distillers, penalty on for neglect to make true returns.......                       65
license fee for...................................                                        71
definition of,.................................  71
distilling spirits, pay duties as distillers,                                              169
Brick, duty on.......................................   88




300                                         INDEX.
I'AoG
Bridge company, how taxed,..............................    217
whether turnpike or bridge company, not important,..................                 217
Bridges, toll, when liable to duty on gross receipts, and rate,.................   97, 98
duty may be added to fares,...........................                          98
managers must make monthly returns, and pay duties, under penalties,.....  99, 100
cities and towns owning, to pay tax on receipts from,..............    203
Bristles, manufactures not otherwise provided for, duty on,....                              91
sorting of; not a manufacture,............................                    181
Broker cannot extend his license to his agent,.......................      157
a person who purchases town warrants, and uses them to pay taxes, is a.......  158
definition of,....................................                               160
Brokers, license fee for,....................................                               70
definition of,..................................                       70
cattle, license fee for,...............................                    70
definition of,..................................                             70
commercial, license fee for,............................                           70
definition of.............................                          70
custom-house, license fee for,.............................                         70
definition of,...............................  71
land warrant, license fee for,.............................                         70
definition of,...........................  71
produce, license fee for,.............................        70
definition of,..............................70
Brokers' contracts, originals and duplicates of, must be stamped,...............            192
memorandums must be stamped,..........................            191
sales, and contracts for sale, duties on........................          95
Brooms (see MaCcinufacturers)........                                                  73
Bug-y wagons, annual duties on,..............................    95,96
Builders and contractors must be licensed,..........................                 75
two classes of, and rates,.......................                    75
who are,...............................  75
who are not required to be licensed,.................               75
Buildings, repairs upon defined,................................                            154
new, how considered in estimating income liable to tax,..............            105
Building stones, when exempt from duty,...........................                          94
Bullion, duty on, when to commence,.....................                                   93
duty on, and by whom to be paid,...........................                         93
sales, &c., of, unlawful in certain cases,..................         93
not to be used unstamped..............................                         93
not to be exported, when,.............................  93
used in manufacture of silver ware, value of exempt, from duty,......        94
silver, for platers' use, exempt from duty,................         94
used in silver ware, how ascertained,.184
its value deducted from silver ware, but not from plated ware,........       184
Burning fluid, exempt from  duty,..........................             94
Business, not specified in excise tax, but whose gross receipts annually exceed $1000, must be
licensed, and rate,                                                              76
persons having more than one place of, may be licensed or taxed in what district,..    103
Butchers, must be licensed,................................                                 74
who are    "................................                                  74
classes of, and rates,..................................          74
may peddle meat, &c.,................................                74
or persons slaughtering cattle, &c., to pay duties,..................   96, 97
must make monthly statement, and particulars,......................      97
liable to forfeiture and penalty for default, &c.....................               97
selling from carts and stalls must have two licenses,................             164
selling by quarter or carcass, wholesale......................    166
to take license.....................................                       209
cannot sell anything but butchers' meat from cart,.................               209
Butter exempt from duty,....................................       94
C.
C. Schedule, stamp duties on medicines, &c.,......................      128
Cake, not taxable as confectionery,..............................        170
for ornament taxable,.........................171
Canada currency and gold sold without a license,.......................162
Canals, duty on gross receipts of,.............................    97
managers of to make monthly returns, and pay duties, under penalties.......99, 100
Canal companies, to pay duty on (lividends, &c.,................                            108
to make returns of dividends, &c., under penalty...................       108
to deduct duty from dividend, &c.,.....................                    108
Canal boats, duty on gross receipts of..........................................            97
managers of, to make monthly returns and pay duties, under penalties.....   99, 100
Cancellation of stamps...................................118,119, 233
Candles, duty on.......................................                                      84
Calves, slaughtered, duties on,.................................  96
when exempt,...................................                                     97
Calfskins, duties on.............................................                            89
Cannon taxable......................................  183
Cap makers, doing only custom work, provisions concerning..................        90
Caps, ready made, duty on.................................                                90
Capital of banks, tax on............................................    255
Cards, printed, duty on....................................  87




INDEX.                                                  301
PAGE
Cards, playing, stamp duty on,.129
Carpenter, practical, who labors on a building, not required to be licensed as and
Icivil engineer.......................................                                                     7
Carriaes, classes, and annual duties on, 9..................6.....
in what cases exempt firom duty...................96
Carryalls, annual duties on.....................5, 96
Cars and engines repaired, taxable.......................179
Cashier of internal revenue, salary of.................                                                   37
duties and powers of,................         37
to give bond,...................37
Casks for spirits to be marked,..............61
penalty for fraudulently marking, or buying or selling casks so marked,.61
Cassia,  round, andimitations, duty on.....................85
Castingniron, duties.............................                         89
Cattle, slaughtered, duties on........96
~when_',....... 9...........  6  
Cattle brokers not limited to place named in license,...............68
license fee for...........................70
definition of............................70
licenses for.....                                                                         288
Cattle brokers' license, authority under,.....................
Cavendish tobacco, duty on...........................                                  91
Cement, made whollyor partly of glue, liquid, duty on............87
Roman or water, duty on.........................88
pipe a manufacture,..........................183
Cemetery, certificate of ownership in, must be stamped.............186
Certificate of oath of assessor and assistant assessors of direct taxes.......5
of sale of forfeited lands.......................26
of sale of lands, effect of........................32
of commissioners, how impeached..................
of oath of assessors.........................37
of sales of land to be returned to the collector by the deputies...50
stamp duty upon...........................125
of drawback receivable for duties..................129
of official character of person administering oath to commissioner, udrdirect
x..a  t                                                                         1..................     36
form of tax sale of,.......................139
of redemption of lands sold for direct taxes..........141
forma  of.......................................                                                  141
of sale  nd redemption of lands sold for taxes, in triplicate,.....42
of dsmission and recommendation of church members requires no stamp,                         193
of jstice of the peace to transcript to district court subject to stamp duty.194
Of witnesses as to possession being taken by mortgagor requires general certificate
stamp....................................... 194
of stock not subject to stamp duty,...      208
issued by collector of-customs not subject to stamp duty except in certain
cases.                                                                                   221
of deposit,.261
of loan when stamped................................ 233
Certificates, lottery, to be stamped with vendor's name and date of sale............                           102
Chair frames, &c., manufactures................................                                                109
Chairs, timber unfinished for, exempt from duty........................                                         9
Chaises, annual duties on..................................                                                    96
Charcoa, exempt from duty..................................                                                     9
dealers taxed..................................... 171
Charter party contract, stamp duty upon............................                                            123
Chattel mortgages made prior to Oct. 1, 1862,. exempt......................                                    189
Check or memorandum, stamp on...                                                      125
Checks, by banks, subject to stamp tax.............................                                            191
drawn a-ainst collections............................191
drawn to inset notes at same bank mnst have stamps..............193
or drafts, intended to serve as memorandums of a partner to his firm, are exempt
from taxation; if given to third parties, are liable to stamp duty...........                      196
Chemical productions, uncompounded, not otherwise taxed, duty on.............                                87
Cheese, exempt from duty...................................94, 175
Cheroots, duty on........................................                                                       91
Chewing tobacco, duty on,...................................                                                    91
Chiropodist must take surgeon's license............................                                            167
Chocolate, prepared, duty non,.................................                                                 86
Church assessment not-taxed.
Cigars (see Tobacco)............................91
duties on.........................91
provisions concerniub manufacture of.................                                                   92
packages, &c., must be labelled and stamped.......................                                      92,
duty on......................................... 276
stamp upon........I............................... 276
rate of duty upon.................................... 277
inspection and stamping,..............i.................    278
frandulent stampiugb of,.279................... M
the fraudulent sale'6 of,..........280
declaration by manufacturer of..........282,
inventory of...283,
manufacturer's weekly returns of............................                                           286:
Ciga lihstm  uy o................................ 129i
Circlspined 1dt   o..................................                                                     87.
Circlto    f oe   es than $1, as money, prohibited.....................                                        31
banks, tax on.                                            1...................                255




302                                          INDEX.
PAGSM
Circuses, what are,..................74
exhibitions of in one State, not authorized bylcsiat....              74
but one license required for one State....74
proprietors of must be licensed, and rate,....74
duty on gross receipts of;....99......
managers of to make monthly returns, and paydutiesunderpenalties99,100
proprietors of, how licensed.........162
Cistern bottoms, &c., duty....85
Civil engineers (see Architects and Civil Engineers)...75
Claims made by U. S., how compromised,......3
Claim agents, license fee for..............7.   
definition of,............72
advertising themselves as such must have license...           165
licenses for...............288
Clerk of court, fees of for recording deeds of lands sold frdirc tae16
tax commissioners...............29
salary of...................29
Clerks of boards of assessors,...9
must take oath,.....
penalty upon for neglect,..9
duties of........10
commissioner of takes,............24
salaries of........                                        24
Clerk or agent not considered as broker.......166
Clearance of cargo, stamp duty on........126
Clearing-house receipts exempt, when,........
Clocks, duty on,....87........
Clock movements, duty on..                                                                       87
Cloth, and fabrics of cotton, wool, or other materials, duty on...          90, 91
painted, enamelled, shirred, tarred, varnished or oiled, duty on...            90
dyed, printed, &c., how assessed....   182
Clothing, ready-made, duty on............90
made for sale, how taxed..........177
taxable...................180
for gratuitous distribution, exempt from tax...223
Cloves and clove stems, ground, and imitations, duty on..85
Cocoa, prepared, duty on,..........86
Coffee, ground, substitutes and preparations of, duty on,
Coffins and headboards taxable...                                                              172.........
Coke exempt from duty,................94, 172
Coal (see Charcoal)..................94
a product....................181
ground for foundry, taxable.....                                                           1....   1
Coals, mineral, except pea coal and dust coal, duty on.......................      84
consumed in making salt, taxable................181
Coal oil, spirits, tobacco, and cigars, to be inspected,                                          60
oil, spirits, and naphtha ma~y be removed in bond wVithout payment of duty........      61
and from one bonded warehouse to one other only............                   61
to be reinspected and duty paid on loss from leakage...............61
duty to be paid before removal from warehouse, unIless in bond,.............       61
oil, spirits, and naphtha, in bonded warehouses, subject to the rules and charges fixed
for imported goods..................................                              62
at the risk of owner..................................                         62
expense of~labor upon to be paid by owners,....::............                     62
no drawback allowed upon............................62
may be withdrawn from bonded warehouses......................       62
if removed for redistillation to be returned to warehouse and again inspected,.. 62
oil distillers, lil~ense fee for.................................                        71
definition of....                                                                      71.
oil, not exempt from duty in certain cases....                                          83
tar, when exempt from duty.................................                                85
mine, owner of, may sell at mine without license......................       167
miners cannot deduct for pea and dust coal..........................     185
land leases treated as conveyances..............................                        212
oil, spirits and tobacco, decision concerning)........................      274
liability to duty on...275
duty on, when in bond...275
Collection districts for assessing direct tax............................                      4
internal revenue, may be altered......................5....                          7
of duty from delinquent auctioneers..........................        95
Collector of direct taxes to give bond and strengthen it from time to time............       5
to give three receipts for lists..............................                       12
to give bond before receiving list,..................        12
may appoint deputies and revoke appointments,.....................         12
responsible for moneys received by deputies......................       13
to distrain for direct tax....................13
make demand tberefor at dwelling. of party liable.......13
advertise that tax is due and payable..........................        13
duty of, in case of distraint..............................                        13
authority of deputy...................................                               13
may receive for preparing deed of real estate the sum of $2.00............    15
of direct taxes, his lands subject to lien for all money in his hands..........    18
may be sold in case of deficiency of personal estate,....18
penalty on for extortion,'.............       18
to give receipts for all sums collected.................         18
deputy may act in certain cases..........................I.              24
oldest to act in case of d eath of collector......       24




INDEX.                                                   303
PAGE
Collector of internal revenue responsible for acts of deputy...............             38
to advertise when and where taxes are payable...................                   46............. e..payable,......................... 47
~to demand payment................................... ooooo.    47
to make distraint.......... I.......................    47
to collect   tis or taxe  if not paid within ten days after demand.........        47
to sell real estate.........................                                                  48
must give notice of time and place of sale.                                                             48
shall advertise time and......................                         48
o.....,...'                                        48
may pur se propert  for the United States, and resell under regulations of corninm~ission........................ o.....                                                  48
must render account........................ thr.                                           48
cannot distrai.........................                                                     48
may dispose of supls poceeds of property sold..................                              48
may transmit list to another district where person liable resides, or where he has
property......................................                                                       51
uty of, receivin such list..........................                                         51
in case of sickne~ss los duties to devolve  upon a deputy................  53
to seize all  oo    a-  irticles held with intent to defraud the revenue laws.....6. 56
may sell such aticles i...........................................                    56
or deputy collector my proceed to eniforce forfeiture for duties unpaid, when and
bow...........................                                                            78
hiso entitle exereceiptor to redit in sufficient eie  mentl                    of his
acoiin........................                                                             110Q
~~~~Collectorsd, and assessorshen,...............of dirctax,  o'appoited, andwhen.                    5
of direct taxes, lists of  ssesment t  be given to.....................                  11.may collect t.......................                                         13
to deposit with clerk of court lists of property sold,........              16
to transmit to secretary of treasury statement of collections,...            16
to pay over Moneys quarterly...........................                     16
to give deeds sold,..................... 16
to reder  inl accounts to treasury within six months after reeiviulit...........................ists............... 17
and within iten months whlen lists are trantsmitted by other collectors......................                            ooooo 17
to be chaoed with taxes receipted for by hlim,............                    17
to be credited with amounts transmitted to other collectors, with
taxes assessed upon insolvent persons and persons absconded,.               17
when delinquent, proceedings against...............            17.....................................  17
~~~o;may b    e arresteold,................                                  17
property of sureties of, may be sod17
duties of to be  rescribed by secretary of the treasury........       19
pay of, andof     es........................        19
allowanc~e to for stationery......................                                  19
salary of, limited...........................                                       19
of iiucome tax, how appointed....................                                   20
to give bonds.............................                                          20
pay of.....................20
assistants of, to give bonds...........20
empowered to examine parties and others in certain cases......                      21
may sell personal property and choses in action...........                         21
form of return to be made by.....................                                   21
oath to be taken by..........21
duties of,...21
debts due from~, to the U'nited States, to be a lien on his real estate
and on that of his sureties.....................                                  23
may release goods upon payment of dues, &e.............                             3
to be defended "by district attorney in certain suits..........                     34
of internal revenue to be appointed..........................                                         3
to give bonds,...........37
conditions of the bond of....37
compensation of.........................                                        45
salaries of,..45
commissions of,:45
appointment of, during the descal year..............                          4 6
to sign triplicate receipts of lists from  assessors.........                   46
allowed for stationery......................                                   46
salaries and commissions of, not to exceed $110,000, nor more than.$f7,t00, exclusive of expenses..................                             46
may receive further allowance from secretary of treasury in
certain cases,.46
proceedings of, in case of distraint.47
to give notice of sale,......................                                   4/
to transmit monthly statements of collections to commissioner,
and to pay over moneys collected at such times as he may designate.............................                                           51
to reiider accounts to the treasury department as often as required......................51
to be charged with taxes, lists of which have been handed'him'
by assessor, assistant assessor, or other collector, and for par
value of stamps, &c..................51
to be allowed for taxes of abscondiub persons2....52
to prove that he has used due diligence..............                           52
to be credited with payments, commissions, &e., and with duties
or taxes of persons who have absconded............                           52
failing to account for taxes due..................                              52
duty of first comptroller thereon.5.........                                     2




304                                            INDEX.
PAGE
Collector of internal revenue, failing to account, marshal to levy on his property for the SUM
due and expenses,....52
having no personal property, levy to be made on real estate,.        52
penalty imposed upon, for extortion and oppression53
disposal of fines of,...53
to collect duties anud aes, ad to sue for fines and penalties,..     54
to commence proceedings in U. S. courts aainst delinquents,.. 
to stamp instruments exempt from duty, or subject to certain duty,    120
to mark bales of cotton.132
to grant permits for removal.132
to prosecute for penalties and forfeitures.133
to act as disbursing ag'ent.133
not authorized to claim to reinspect spirits where pres   v
already complied with te law.193
list of, in the United States242
authorized to fix the rate of stamp duties in crain cases,..        26
to keep a record, and transmit copy to commissioner monthly,          257
return by, of sales of stamps267
duties of, concerning tax on spirit271
Collector's warrant..................291
Collector of customs, certificate of, not subject to stamp du     xeti    ta  cases221
duties of, concerning tax on spirits and collection tereof271
Collectorship (of internal revenue) in case of vacancy oldest deputy to act54
Cologne taxable...................191
Colors, painters', duty on..............86
Commission and expenses of sale of goods, when and how allowed as a deduction.80
Commercial broker, license fee for,.........70
definition of,...........
his business defined,.......163
may purchase but not sell liquors without license.167
a person acting under a single power of attorney does not require license as,    222
Commissioner of taxes, office created.........23
duties of,.24
authority, duty, and salary of.24
clerks of...........24
Commissioners, tax, to collect taxes in rebellious States, office created25
salary of.............25
to give bond...........25
when salary to commence....25
when to enter upon duty.25
to give notice of sale of lands,26
certificate of, evidence of sale..26
may allow two years for redemption.27
duty of, in case of abandonment of land..................                       27
to lease lands......27
to provide for support ofaies27
to take evidence of value of lands in case assessment books cannot be
found..................28
to keep records..............28
to send transcript of, to secretary of treasury................                 28
salary of clerk of.............................                                 20
for collection of direct tax to give bond..................                    135
oath of................................. 136
to make duplicate tax rolls.......................                             137
du'ty of, in reference to tax rolls......................                       13 7
to give receipt for taxes paid........................                         138
direct tax, to make montbly returns to commissioner of internal revenue,.      138
to gve notice of time and place for payment of taxes......           138
to advertise lands on which taxes have not been paid.......          138
books of, where kept...........142
clerk of, to give bond to United States,.......                         142
amajority of a quorum................ 143
journal to be kept by...........................                               143
a transcript of books o1; to be sent to secretary of treasury.......           143
unlimited in authority to assess in parts of States under military rule,.      146'Commissioner of internal revenue, secretary of' treasury to assign clerksto...........              35
may frank letters......................                          35
to pay over moneys daily..35......     
to render accounts monthly of all moneys received and
paid Out.................... 35
salary Of,.........................
duties and powers of....................                         35
to give bond,.....36
money in hands ofnmay- be ins~pected by secretary and
comptroller,.-36
his rules bindingon all;1persons.38
may relieve assessors of forfeiture.............                 43
may compromise suits,.                                            55
to refund taxes illegally collect~ed.                             55
to repay to collector moneys recovered of them in courts for
acts done in performing duties,..Iss......                5
to make rules for collection of tax in States in rebellion,       55
to prescribe form of bond for release of property seiz ed,.       56
to prescribe form of oath to be taken by inspectors of
spirits, &c..........................                     60
may prescribe rules for tbe payment of duties on fermented
liquors removed from one district to another.......            64




INDEX.                                            305
PAGE
Commissioner of internal revenue, when to prescribe manner of estimating amount of gross
annual sales and receipts............76
t p r form, &c., of returns and statement of manufacturers........................ 77
to prescribe day of payment of duties,...........   77
to prescribe manner of sale or disposal of goods forfeited
for non payment of manufacturer's duties..........       78
to determine costs and refund balance.............       78
may review such case, when......................          79
to prescribe formi of statement for manufacturers of tobacco,
snuff, and cigars...................                  82
to prescribe manner and form of keeping book-account,.    82
to  ake reulations concerning distillers of coal oil, &c.,  85
to provide stamps for packages, &c., of cigars......2..   92
to prescribe mode of stamping assay of bullion,......    93
to prescribe form of statement of persons slaughtering....animals................................. 97
to make regulations to fix number of animals liable to be
taxed.........................                            97
to care collector with duties on passports,........  98
to prescribe forms of monthly returns of gross receipts,.  99
to prescribe form of bankers' returns, and receive duties,.  100
to prescribe form of returns for lotteries........     101
to grant permits for lotteries, raffles, &c., in certain cases,  102
to prescribe form of quarterly returns, of receipts for
advertisements,.....................  103
may determine in which district parties having more than
one place of business shall be licensed or taxed, &c.,...  103
to determine how to estimate income of certain employ6s
of the United States..................                   105
to prescribe form of list or return of income.......  105
to prescribe  of declaration concerning income,....    106
to prescribe form, time, and manner of proceedings in appeals concerning assessment of incomes,.......           106
to prescribe form of warrant for levy of income tax unpaid,  106
may compound or commute duties in certain cases,....    115
authoized to make all needful regulations............    132..............Commutation of travel, to be assessed as pay..........................    202.Compensation of assessors, rates o.........................                          43, 44
extra to be allowed to, by secretary of treasury,......4...      4
limit................... 45
Composition sheathings....................................                       173
Comptroller of the treasury, first, to procmed against delinquent collectors of direct taxes,       r17
to report to solicitor of treasury.................                    17
Concentrated milk exempt ftron duty..............................                                   94
Concerts, occasional, not liable to duty on gross receipts....................                       99
Concert halls (see Theatres)..................................                                    74
Confectioners, license fee mir..............72
dlefitition of,........I....                                                          7 2
when exempted f orn license tax........................                              76
Construction of avort  reflerein- to a pqrsoii or persons....................                       77
Consuls, foreign, exenipt from itonacm  tax in certain cases...................                   135
Continbent funds, duty on additions to.............................                               107
tiuty paidl on, when to be deducted from duty on dividend...........       108
and surplus funds, additions to, taxable........         I.............               206
and taxable if used fori construction........................                         206
Contract or agreement, stamp on.......124
charter party, stamp duty......           upon............                   123
brokers', stamp duty upon........................     1126
Contracts, quintuplicate, mnade accordiub to army regulations, to be stamped..........       216
Contractors (see Bsdlders and Contractors)...............                                           75
Covyance, without valuable and adequate consideration, to be  deemed a su`cces'sion..11
stamp duty omi............................ 126
by art executor, must be stamped..........................                             188
value of estate determines aniount of stamps required................                  11)7
of widow's dower, wills concerning, stamp on...................           200
Conveyancer, license tee -for...................................                                    72
dettnitioti of.....72
acting as lawyer, miust take, lice'nse'as such,..                               161
gives advice......161
purchasing, retin, orseling ral esae, is labl tlICenearkr.                             6
licetise for.....................................                                    288
Copper, manufisetures not otherwise provided for, duty on...................                       89
ingots, pigs, or bars, aiid rolled, duty on........................                        91
coated bolts, spikes, &c., -taxed on increased value...................            173
Corn husks, prepared, a nianufacture..............................                                174
Corporations and companies subject to penalties, &c., in reference to return. and payment of
*taxes,..3...                                                                           7
tax upon, on interest paid by, and dividends of.......                                254
tax upon.....................................                                       255
tax tipoii prior to July 1, 1864...........................                         255
returns by.....................................                                      2(13
tax upon subsequent to July 1, 1864.......I..2(15
Cosmetics, &c., made of spirits, miiy be exported without paynsent of duty'on spirits.. 0 2
stamp duties on...................................                                    128
Cotton, in certain cases, duty on.......90
manufactures not otherwise provided fdr, duty- on..                               91




306                                                INDEX.
PAGE
Cotton, goods, additional drawback on........130
collector to mark bales of...........132
from insurrectionary districts to be inspected.132
tax imposed a lien..............132
sold on account of United States, exempt from tax.132
tax on unginned, how levied.....149
foreign, not subject to excise duty......149
held by manufacturer, October 1, 1862, exempt,149
sold to other parties becomes liable to duty,...149
purchased of agents of United States, not subject to tax.149
cloths, if bleached, liable to increased tax..173
Coaches, annual duties on...............96
stage, duty on gross receipts of.......97
Counsel, employment of, in prosecuting suits by collector, to be authorized by commissioner,                     54
Coupons paid by railroad, canal, &c., companies, duty on.108
duty to be deducted before such payment..108
attached to 7-30 notes not subject to tax...202
payable in foreign countries not subject to tax.206
residlience of holder of, not to be considered.206
matured prior to September 2, 1862, not taxable206
Court may inflict fine or imprisonment, at discretion, for manufacturi    without permit,.                     81
Currency, rules for the redemption of mutilated United States notes268
mutilated United States treasury notes269
fractional currency.269
mutilated fractional currency270
Custody, place of, of persons refusing to testify...21
discharge from...............22
of persons refusing to certify, fees and expenses of.22
Custom-house brokers, license fee for...............
definition of..........71
Cut tapes and small wares for joining hoops together for  op si, xempfo                        t,              94
Cutters of mowing machines liable to tax......171
Daguerreotypes (see Photographer.,,).........74
stamp duties on...........129
D.
Day, its equivalent in certain cases..........45
Dealers, in lottery tickets, license fee for.......69
definition of.                                                                   69
retail, in liquors, license fee for............................                                     69
definition of.............................                                        69
retail, license fee of..................................                                             69
definition of...................................                                              69
wholesale in liquors, license fee of...........................                                      69
definition of.1........1                                                       9
wholesale, license fee of.....................69
definition of................................                                            69
horse, license fee for..................................                                              69
definition of.70...................... iI
wholesale and retail, licensed, need not take license as apothecaries...........                      73
nor as tobacconists,..................                           74
selling part of their wares, how licensed........................                                   156
aslono railroads, must be licensed...........................                                     161
Debts contracted in fraud of the excise law, void........................                                      133
Deceased persons, having dlied in April, 1833, their income when to be returned.........                       112
not liable to second tax...........................                                     153
Decision with reference to printed books,.                                                                      273
concerning coal oil, spirits, and tobacco"                                                           274
in reference to hiliheads,,printed cards, and circulars,.........                                    293
Declaration of manufacturer of tobacco, snuff, and ci-ars....................                                  282
Deductions allowed in returns of manufacturers, when and what................                                   80
when not allowed..................................                                                80
Dedimus potestatem sot stamped................................                                                 186
Deed of real estate, formn of.............14
of real estate sold for taxes not to be given till timen for redemption has expired.'14
of real estate, collector may charge $2 for preparing...................                               15
by marshal, of lands of a delinquent collector of direct taxes, a good'title.........                    18
of property sold to he made accordino, to State laws..................                                49
to recite facts of seizure and sale.............................                                        49
to he prima facie evidence thereof.............................                                          49
stamp duty on....................................... 126
to hear a stamp corresponding to the value of estate conveyed..............                             193
qni       ah.cl     or relekee~s of mortgages exempt from tax19
stamp on, governen by the value of interest conveyed,.                                                   195
given by several tenants in common to one,. how  stamped;.214
Deeds of lands sold for direct tax to be given by collector....................                                 16
stamp on......................................... 126
stamped,..............                                                185
stamp on, m'ust'an'swer to value.190
madle prior to June 1, 1863, may be stamped when necessary................                              192
of real estate sold by a sheriff under process of law are subject to stamp duty,......                  194
Deerskins, duty on.......................................                                                      89
])emands for use of unlicensed stallions and jacks invalid....................                                 78




INDEX.                                          307
PAGE
Deland loans, an evasion of law, when,..192...................
note, stamp duty on..........................                                   200
for income tax, form of.........................293
Dentists not limited to-place named in license,..................68
must be licensed, and rate.......................75
who.................
ot maufacturers,...............
licenses for.......                                                               2.........   288
Deposits. Persons receiving money on deposit must take license........158
of public money, rules concerning, the..................248
in banks, tax on...................255........
ifate of................61.
Depositaries, to be appointed by secretary of the treasury...........20
and to be disbursing agents,....................20
of public money, list of,.................
Depositories for money, one or more in each State to be designated by the secretary of the
treasury......................51
regulations of; to be prescribed by thle commissioner...         1
bDeputy collector, to e appointed by collector, and may be removed by him,..             12
authority of.........................13
may act in certain cases.......24
oldest in office to act in case of death of collector.......24
duties and powers.......................8
bonds of............................
Deputy commissioner of initernal revenue, salary of................6
duties and powers of..........6
Descriptions y manufacturers (see Returns)...................
Diamonds, duty on...............9.....1
Direct tax of $20,000,000, &c.,.............................
collector of, to give bond..5
mode of assessing,............
property distrained for, to be restored in case of payment of,1
duty of collector of, in case of distraint................                     13
may be collected by collector personally............13..
collector of, responsible for moneys received by deputies,..13....
no other to be collected until ordered by Congress........                    131
proceedins under previous act to continue.............                       11
regulations for collection of......................35
reasons for...................   135
Disbursin ents, depositaries of public moneys to be..............20
Discharge from custody of persons arrested for refusing to give testimony...22
District attorneys, fee of,........................3
to make returns,.........                                                   34
to appear in suits aga,,inst collectors, unless otherwise ordered........   34
may defend collector, &c., for official acts..................          34
Districts, collection, for assessing and collecting direct tax....................               4
District of Columbia, direct tax upon...............................       4
included in the word "lState 11 wiserever used in the excise law,...  134
Distiller may sell spirits without license,.......................                 159
hut if he becomes a rectifier, must have dealer's license................         159
Distillers must apply for license.................................                            58
must give bond I..b.....58
to keep record of business,..58
hooks to he open to officers..............................                           58
to render tr-monthly accounts, under oath......................                      58
to keep a record of spirits made, sold, and removed to warehouse..........       59
hooks to be open to the inspection of revenue officers.................. 60
record of business to be verified by oath.......................                     60
to render tn-monthly accounts to assessors,....................                      60
pay duties tr-monthly................................                                60
if product of distillery less than. 150 bbls. per annum, to pay monthly,...60
of spirits and coal oil, may erect warehouses.................61
to make returns of entries upon their books on the first, eleventh, and twentieth
days of each month.................................                                62
to verify entries by oath.....62
and brewers, penalty on for neglect tonmake true ret'ur'ns..                       64
license fee for......................................                               71
definition of.....................................                                  71
of coal oil, license fee for..........................71
definition of,..:::.                                                   71
naphtha, benzine, or benzole, to be subject to pr'ov'isions o'f law`ap'pl'ic~ableto distillers
of spirits, and limitations..............................                          85
defined........................................                                    168
Distilled spirits, rules coucernin, the levy and collection of duties upon............       271
Distrained property to be restored on payment of taxes and fees,..                              47
Distraint for direct tax, duty of collector.................13
for direct tax to be made, if not paid within twenty days...............          13
for non-payment of duties by manufacturer of tobacco, &c., proceedings in case ot;     82
for neglect, &c., respecting duty on gross receipts...................100
Distributive shar~1es of personal property, tax on,                                            109
Dividends, baniks not making as often as once in six mn~thls; to mnake retu'rns'an'd pay' d'uty',
under penalty...................................                                  107
duty on,.107
duty on, to be'deducted before p'ayment.i107
returns ofg to be made, under penalty...................107
proceedings in case of default of returns of....................                   107
of life insurance companies not due till payable...................                 107




308                                        INDEX.
PAGE
Dividends, interest, coupons, or profits of railroad, canal, &., companies, dty on108
duty on, to be deducted before such payment.108
no deduction for, in assessing special income tax.134
how taxed.................210,211
on stocks owned by a State not subject to dedution219
to stockholders not a payment of interest..219
and profits of banks, savings institutions, insurance companies, &c.,        ae,   26
Dogskins, duties on...................89
Doors, contractors of, taxed.............215
sashes, &c., taxable.............172
manufacturers thereof to take license if business  above       per annum.172
Draining tiles, duty on........88
Dramatic representations, duty on gross receipts of,.99
Draft, order, or bank check, stamp on.........124
Drawback, not allowed on manufactured tobacco, snuff, or cigars83
on manufactures,..............129
certificate of; receivable for duties, 1.....0
secretary of treasury to make regulations in reference to.10
on cotton goods...............10
penalty for fraudulent claim for.......
method of payment of,...........130
no allowance of, for less than $10.....10
when allowed,...............177
Dressmakers, doing only custom work, provisions concerning90
Drugs, their grinding not a manufacture.......183
Duplicates, to have legal value, must be stamped,                                             197
Duty, on spirits.....................
when to be paid..........................59
a lien on distillery................59
first proof the basis of,.................  
to be paid on spirits, coal oil, and naphtha, before removal from warehouse, uless in
bond....................61
on manufactures, by whom to be paid in certain cases.77,81,83
on manufactured articles consumed or removed by84
on gross receipts of toll bridges, ferries, &c., may            o  ae98
articles used in the manufacture of articles inten, exempt in certain
cases....................123
assessment of, on spirits, coal oil, and tobacco,.                                    275
when in bond..................275
Duties, and taxes not included in annual lists.....47
on beer, lager beer, ale, porter, &c.........63
when payable..................63
when in bottles.................63
wben in fractional parts of barrels..............                                     63
on fermented liquors removed to another district, payable in districtwhere sold,..    64
on spirits, beer, &c., a lien upon distillery or brewery..................            65
distraint for, in case of non-payment for ten days.........       65
additions and expenses of levy to be a lien upon manufacturers' property........      77
may be recovered by distraint..............................                           77
on coal mined and delivered, to be paid by wbom....................                   84
on succession......................................                                  112
may be compounded by commissioner in certain cases..................                 115
to be a lien for five years................................                          115
on succession, by whom collected...........................                        116
E.'Earthen water pipes, duty on,..................................             88
Eating-bouse keepers (see Tobecconists).......I...II...I.III........                         74
Eatin0-b ouses, license fee for...........................72
definition of.......................72
Emeralds, duty on..............91
Employts of the United States, bow taxed on ther.icoes.04 10
disbursing officers to withbold 5 per cent, of income above $600,...........  109
of a State government not "1officers"1 under act of Dec. 25, 1862............   199
transient, how taxed..................................                          260
Enamelled leathier, duty on....................................              87
cloth, duty on........................                 90
taxable.....................................               173
Engines, steam, including locomotive and marine engines, duty on...............      87
Eng-ravings, copied by photography, duty on...........................                       89
Engravers' productions, -duty on................................                             89
Entry of goods, stamp duty on.................................                               126
of cargo exempt from stamp duty in certain cases....................                   196
Essential oils, duty on.....................................                                87
5 per cent.                                                                     180
Estate, real, may be sold for taxes whlen personli proprert is inufcet14
of deceased persons subject to tax............................                        152
Evidence, bill of rule to be prima facie of rig ht of officer to make sale.............      55
Execution, when not to be issued................................                             34
extent of, upon real estate not subject to stamp duty................            209'Executors' sales exemipt from duty,                                                           95
to make return of income of estatles held by them in trust, as such..........105
to make return to the assessor or assistant assessor under oath...........       110




INDEX.                                            309
PAGE
Executors, neglect of, to pay tax, proceedins in such cases.................           110
to pay tax bef........................       110
Executory agreement stamped, 6..........................3.9....                                    189
Exemption from license               agents or brokers..............       73
anufacturers (el. 31, 32)...............   73, 76,peddlers................................                73
producers.......................                      73, 76
dealers.......................    73,74,76
apotecaries.....................  73, 75, 76
keepers of hotels, &c..................                74
butchers.... I.                                             74
persons selling shell or  fish,...........       74
halls rented or used occasionally for concerts, &c.,...   74
carpenters,.......................75
builders and contractors,...............   75
kinds of business..........                 76
trades and professions,.......                          76
tobacconists.....................                       76
confectioners.....................                       76
eatin-houses.....................                        76
dealer s in goods.76
vintners.......................                       76
ns,......................   76;
physicians.......................  76;
from duty, of certain manufactures, where the annual product does not exceed $600,  83, 90
of coal tar and products of its redistillation, when..........        85
~~~~~~~of newspapers                                                   ~~................................. 87
of judicial sales by auction, and sales by guardians, &c..........    95
of certain plate, keepsakes, premiums, &c.,.................    96
of receipts of tolls in certain cases,........................       98
ofross receipts of occasional concerts, lectures, and certain exhibitions,  99
of proceeds of certain lotteries, raffles, and gift enterprises,......  102
of receipts for advertisements in newspapers in certain cases,....0. 103
of income, to the amount of $6(00 annually,...................       104
of rent and rental value of homestead, &c., when................ 104,105
~..Exempt, certain articles, for taxes.~..........................               14
fromtapoe       a....................... txpoetvaud $ 3                  29
Exemption of property from direct tax..............................ooooo                 6
of 500 allowed only to persons residing on the estates subject to tax........-. 145
Exhibitions for  oney, public, must be licensed, and rate.........                  74
in one State not authorized by license in another................              74
require but one license for one State (see Circuses, Jugglers).......... 74
public, whe  liable to duty on gross receipts, and rates,..................  )9
of schools, not liable to duty............................                99
Expenses of levy of duties unpaid, due from manufacturer.77
Explosive substances (see Gunpowder).............................                                   86
Express business, duty on gross receipts of..........................                               98
parties carrying on, to make monthly returns,, and pay duties, &c., under
penalties,...................99, 300
companies, not taxable upon freight destined for foreign countries..........              203
stage coaches liable to tax upon bundles carried for pay.................               203
Extortion, penalty on collectors of direct taxes for,.....................                         18
F.
Fahrics, textile, knitted or felted, duty on............................ 90, 91
Fairs,' sanitary, may be exempt from, duty...........................                              102
Family expenses not to be deducted from income return....................                         152
Farmers required to take a license in certain cases.......................                         165
sell their produce by peddling without license.....................                      166
but if they sell from store or stall must have license..................           166
need no license to sell milk..............................                               167
other persons do.................................                                   167
liable to license, when.................................                                 209
Fees for custody of persons refusing to testify...........22
of district attorney in certain cases.............                                          33, 34
for mnakin- and indorsing permits to manufacture cig-ars................           92
not authorized for issuing permits for exportation of distilled spirits...........        193
Felloes exempt from duty...................................                                        94
Felted fabrics, duty on.................90........g, 91
Ferries, whe.n liable to duty on gross receipts, and rate...............97, 98
duty may be added to fares...............................                                  98
managers must make monthly returns, &c., under penalties..............99, 100
Files, recutting of, a manufacture................................
Fine, imposed on manufacturer not paying dutie-s........................                            79
for manufacturing tobacco, snuff, or igars without' a permit...............          81
for re fusing or neglecting to make monthly statement, of~ making false statement,. 83
for selling wid e, in certain cases,.....90....... g
for failure to comply with provisions respecting manufacture of cigars..........92, 93
for violating provisions respecting bullion,.93
Fines to be recovered in the name of th~e United States'or, of t'he collector..                    23
imposed hereafter are in addition to those heretofore imposed..............
in certain cases......................................93, 94
Fine-out shorts, duty on.....................................                                       91




310                                         INDEX.
PAGE
Fine-cut chewing tobacco, duty on..........91
F'ire-bricks taxable...1.......82
Fish, persons travelling from place to place, and sellingsed, and rate74
persons selling from handcart or wheelbarrow n  to be licensed.74
duty on.....................87
Flax, prepared, &c., when exempt from duty....94
manufactures not otherwise provided for, duty on91
Flour, from -rain, exempt from duty,......94
Foreign insurance agents must be licensed, ad rate,
who are such agents.73
duty on gross receipts from premiums, &c.98
must make monthly returns, and pay duties, &c., nder penalties,.   99, 100
residents, subject to taxation.10
consuls, liable to duties, but not on income from real estate.154
exempt in certain cases.......154
bills of exchange, stamped..........87
legal documents stamped...........189
countries, intruments to be stamped for use therein190
Forfeited land, owner may appeal from commissioners to district court.27
Forfeiture of title to land for non-payment of tax,..25
of all articles held in fraud of revenue laws, declared56
proceeding s tor..............56
of goods for manufacturers' duties unpaid.78
how enforced...............78
duties how to be first ascertained.....79
of perishable articles...........79
if wrongly declared, secretary of th  rsuymamke t r     easu r tion.79
and seizure, cause of.,............  79
for fraud respecting duties on certain manufactures of tobacco..81, 82
for refusing or neglecting to make monthly statement, or making false statement,       83
of tobacco, snuff, and cigars. in certain cases,83
of cigars and tobacco, in what cases92, 93.
in certain cases...............93, 94
by persons slaughtering animals, for default in  ain    turs, orpayinor evading duties................97
of articles upon attempt to evade the stamp duty122
Fork handles exempt from duty............
Form, &c., of returns, statement, &c., to be prescribed by commissioner.77
Forms, under direct tax act..............144
Fractional notes, right of a city or town to issue...205
cusrency, rules for the redemption of...269
if mutilated..............270
Fraud in appointment of assistant assessor....   _45
penalty of........................................                                        45
articles held in fraud of the revenue laws to be seized, &c.................              56
in payment of duty on certain manufactures of tobacco, how punished..........             81
debts contracted in, of excise law, void..........................                       133
in the manufacture of oil, policy of government.....................                     295
by banks, duties of assessors in reference. to.......................                    256
Fraudulent evasion, &c., of payment of duty on wine, penalty for................                90
sales of tobacco, snuff, and cigars, concerning the..................               280
Freestone, dressed, duty on...................................87, 88
Freight, when allowed as a deduction, and what,.......................                         80
Friction matches, stamp duties on................................                               129
Fruits, preserved, duty on.............i.................                        87
Funds in hands of a deceased person as trustee not part of his estate..............            209
if invested, it is otherwise...............................                             209
Furniture, and articles made of wood, duty on........................                           88
proviso, where duty has already been paid on materials...............                 88
Furs,~ duties on.........................................                                       90
G.
Garden seeds (see Producers)..................................                                  73
may be sold by peddlers without license.....................                     159
Gas, illuminatiug, duty regulated by monthly product, and rate................          84
companies may add duty to price,.............                                               84
monthly product, how estimated in certai'n -cases,..84
under-estimated amount may he increased by assessor..................           85
manufacturers of, must pay tax on quantity consunmed..                                     2
competing, how to be rated.........................                           85
Gas-fitters (see Plumbers and Gas-fitte-s)............................                          76
Gasoline, duty on.........85
Gaugers' returns, stamp duty on,.126
Gelatine, duty on........................................                                      86
General busiisess (see Business).................................                               76
rensarks........................................                                       2533
Gift enterprises, proprietors of, must be licensed, and rate...................                75
who are such proprietors...........................                           75
license for, to be additional to other licenses and taxes.............        75
enterprise, when exempted from duty,.I........................                             102
concerts subject to same rules as lotteries, except in certain cases,..........      163
to same rules as lotteries....                      
Gifts, if made as compensationa,itaxable.............................                           163




INDEX.                                          311
PAGE
Gifts from parents to children...............                                          153
Gigs, annual duties on......................................                                      96
Ginger, ground, and imitations, duty...................  985
Glass mauufactures not otherwise provided for, duty on,..91
Glass-wae, finishing of, exempt.........................                               169
Gloves, ready made, duty on...1.1.1.).......  ~...................        0
Glue, solid and liquid, duties on.................................  86, 87
Goatskins, duties on......................................         89........................Goat and sheep skin finisher a manufacturer.                   182
Gold, manufactured, uot exempt from duty..83
leaf and foil, duties on.....     87
manufactures  ot otherwise povided or, duty on,................                 91
duty on, and provisions concerning sale, &c., of....................  93
not to be exported in its natural sate, &.......................                  93
plate, annual duty.......................                                      95, 9
~~~~~~~~..Goods, entry of..1;...... stamp duty on............126
made to order when taxable...............................                       177
Government officials, their salaries, how taxed....................             53,....................................... 2538
Gross receipts.......................................                                 238
Ground rent lease, a separate estate...............................  199
Guardians' sales exempt from duty..                                 ~.......................  95
Guardianst ertrsond,.......................maertrofice.. w105
Gun-barrels ade by patentee taxable........                                            218
Gunpowder and explosive substances similar, classed and rated with duties,.'......  86
Gutta percha, manu tures not otherwise provided for, duty on....................     91
~Gypsum~~e exempt from duty......ee..94
H.
Hackney coaches, annual duties on.....................                                            96
Hair for upholsterer, prepared, a manufacture...............                          178
Halls, concert (seeThte.........................           74
~~~......Handles taxable.........................................180
~Hats, ready adeduty on................ red mae dy  n.... ~~~,~~90
Hatters, doin  only custom work, provisions concerning,...................           90
Headings exempt from duty...                                                                      94
Heump, manufactures not otherwise prov~ided for, dut'y on.*                                         91
Hog-s, slau-htered,,du    on............................... a..     9
when exempt.......................................                                          97
Hogskins, duties on,............................... 89
Hollow ware (see Maiumacturers)...............................                                    73
iror, duty on,..8.................  9
Hoops, iron, duty on........~~~~~~~~            88
exempt -from duty...................................                                      94
Hoop poles exempt.......................................                                         178
skirts, materials exclusively for, exempt from duty...................                     94
Horn manuiaetures not otherwise provided for, duty on....................                         91
Horse dealers not limited to place named in license.......................                        66
license fee for..................................                                  69
definition of.........................70
licenses for....................288
Horseshoe nails, taxable,.175
Horseshoes, setting of, not'a manufacture.........                                          171
hut new, taxable.................................                                  171
corking old, repairs................................                               171
Horsemanship, feats of, liable to duty.............................                              99
1-orseskins, duties on,...89
Hotels, inns, and taverns, rate oflicense for..                                                     71
definition of.............................                             71
penalty upon keepers of, in case of fraud in return of rentals,.         72
Hotels, inns, taverns, &c., defined.,                                                              161
Hotel keepers (see Tobacconists)........74
House rent may be deducted from income............................                                153
Hubs exempt from duty....................................                                        94
Hucksters licensed as dealers..................................                                  168
as peddler s.................................                                  168
Hulls of vessels as launched, duty on..............................                               87
Hydrometer, Tralles, standard of proof.............................                              59
secretary of treasury may adopt hydrometers...................            59
lce cream exempt........................................                                         175
Income, how estimated under direct tax act..................20
(under excise act), tax on, by whom payable, to what, rates of, and when pay~ab'le`,.  104, 105
from interest on United States securities taxable..............104
from certain sales of real estate to be charbeable..............104
deduction of $1500 allowed from, in what catse,....................                      104
of losses on certain sales of real estate.........................                       104
taxes lawfully assessed, to be deducted,....................                      104




312                                           INDEX.
PAGE9
Income, certain salaries to public officers to be deducted,104
from dividends, &c., otherwise assessed,..............          104
rent paid, and rental value of homestead, how treated in estimatin                  104, 105
rent, &c., how treated in estimating......05
party may make a sworn declaration concerning, to be taken as true.16
deductions friom, in such case to be approved by assistant assessor.06
appeal from decisions concerning106
prize money regarded as...........109
how returned.................50
how treated by assessor when return is deemed insufficient150
of minor children.............151
of married women treated as income of husbands.151
mode of proceeding in relation to, if return of be nelected.151
schedule of rates of...............20
income tax, levied under direct tax act,.........19
a lien...................20
mode of assessing and collecting,....0
excess over $800, taxable three per cent..20
on treasury notes.............20
on citizens of the United States residing abroad.20
assessment of, when made.........20
when payable,...............21
proceedings to enforce payment of.....21
levy to collect...............21
penalty for non-payment........106
how collected by levy, &c...........06
to be a lien,................                                          106
consuls, olbreign, exempt from, in certain ca133
joint resolution..............134
imposing special.............134
secretary of treasury to make rules for the collection of134
rulings made by Commissioner Lewis...149
operation of....................151
independent of license tax........151
upon net gains...............12
family expenses not to be deducted,...52
widow of a foreigner and resident abode       p fromad e.207
not assessed upon a married woman of foreign birth and residence, whose husband
is a citizen of the United States,.....207
rules concerning the assessment of two per cent additional up    dividends from
which three per cent. has been deducted.210
not levried upon subjects and citizens of other overnmnts219
special regulations concerning assessment of...................218, 259
form of demnand for.-. 293
taxable, excess of interest receivable over interest paid, when to be considered,.      105
gains derived from dealings in stocks and other property, increased value of
animals, &c., when to be considered.....................                      105
from profits not divided, in certain cases....................                 105
of certain employds of the United States, how taxed, and tax collected,..      105
returns of, to be made by whom..d...................                           105
Increase of license or rate to be re-assessed, and indorsed on license..............          76
increased benefit fromn land in certain cases to be deemed a succession.............        112
value of some mannlhctures, how ascertained....................                      93
of articles exempt fronm duty, when......................                      04
India rubber, manufactures iiot otherwvise provided for, dutyo...... On..........           91
Indorsement on, writ or bond, how stamped...........................                           186
Ingots, steel, duty oii,.ju.................................                                 89
copper and lead, duy on................................                                  89
of bullion, re-ulations concerninb, and duty on.....................                     93
Ink, printer's, exempt from duty................................                                94
Inland bill of exchange, draft, or order, stamp on........................                     125
Inns, hotels, and taverns, rate of license for...........................                        71
definition of..............................                            71
penialty upoii keepers of, in case of fraud in returns...........     72
Innkeepers (see Tobacconists)..................................                                  74
Intelligence officers, license fee to be paid by..........................                      72
definition of................72
Interest,: rate of, to be paid on redemption of real estate sold for taxes..I50
paid, when to be deducted from income........................                       105
paid by railroad, canal, &c., counpanids, duty on....................           108
duty on, to be deducted before such payment.....................                     1083
and dividends treated as income,.........................                        152
annual payment of on premium note not renewal of policy..............        103
if paymeiit of is delayed, its acceptance afterwvards would require a stamp.......   193
coupons attached to United States 7-30 notes exempt from tax............        202
on railway bonds payable Abroad not -taxable.....................                    214
Internal revenue officers declared revenue officers under act of March 3, 1833.....5...        7
Inspection, spirits subject to, before removal..........................                        58
Inspector of spirits to make returns to assessor and collector..................           61
not to affix stamps to cigars of his own manufacture.................          279
to keep a record....................................                                  279
Inspectors, appointment of...................................                                   36
duties of,....36
compensation of..36
of spirits, coal oil, tobacco, cigars, &c., to be appointed by secretary of treasury,  60
oath to be taken by.................................                                 60




INDEX.                                                  313
PAGE
Intspectors, ~nature of oath.................                                                   60
penalty for refusing to admit..........                                                            60
of ciars to affix s.....tap.p.............a.............. 278
~~~~to visit rmo~~~anufac-tories of ci-~ars                                               ~~~............................. 278
in...ase of disability of........................                                      279
Instructions cocernin  the assessment of tax upon snuff', cigars, and tobacco,...........      280
Instruments not subject to stamp duty may  e stamped by collector..............   120
insurance agents.l  o.................................    72...definition of......                              -72
aent or broker, whose anual recipts are less than $300, noed not take license,.           73.policy of stamp dutyon.........................                                          126
premiums not to be deducted from return of income,................. 3. 152
~~maya ra uboo nies.....................frnue..m i.                                    155
companies, duty on gross receipts of premiums, &c.,.................. 0. 98
returns of.......................................   98
to make monthly returns and pay duties, &c., under penalties.....   99, 100
duty on dividends of and mode of assessing and collecting.......        107
mutual and stock, their character...................       204
perpetual, their character..................                                    204
scripisedba........................ isebyta.                           219
tax upon dividends and propits of,........  261
Insurrectionary districts, act fr the collection of direct taxes in...............  24
taxes a charge upon alllands in,.................. 2. 24
lads in to be value  for taxation...................                         24
Inventory or statement ofmanufacturers of tobacco, &c., to be made,'and when, and how,..          82......of tobacco, snuff, and cigars............................                         283
Invalid, accounts, notes, and demands for use of unlicensed stallions and jacks, declared,...    75
Imprisonment, for manufacturin  tobacco, snuff, or cigars, without a permit........     81
formakngfle mnl           t,..............................i.                          83
for selling ie  certain........................                                     90
of manufcturer of ciars for lilure to comply with provisions,........92, 93
for violati   provisions respecting bullion,..................     3
Improvements, permannton real estate, how considered in estimating taxable income,...           105
Iron, pi, blooms, slabs, loops, railroad railroad re-rolled, duties on.............         88
advanced beyond blooms, &c., duties on.........................                             88
band, hoop, s.eet, and plate, duties.................    88
~Fcastingsor, duties on.................    891
manufactures of not oth        Ierwis   proided for, duty'on..............                                91.alvanized, a manufacture and taxable.........................                   171
hoops not deducted from  articles, &........................                             174
Isinglass........................ a maufacture177
~~~~Ivory~, manufactures not ot wie   oide,   t................... n91
J.
Jacks (see Stallions).................................75
Japan, duty on.........................................                                                        86
Japanned leather, &c., duty on.....*...89
Jewelry, duty on...................91
Job printers subject to dealers' license.............................                                          10
Judge~Af district court, authority of..............................                                            39
Judicial sales exempt from duty...............................                                                 95
officers may sell property at auction,.148.and may deputize others to act for te.148.Jugglers must. be licensed, and rate..........................                                        74
what are,!........................... 74
Jurat...........233
-Jute, manufactures not otherwise provided for, duty o.91
K.
Keels of vessels not taxable if laid before March 3, 1863..................                                   174
but taxable if finished on or after June 30, 1864................            174
Kidskins, duties on.....................................                                                     89
Lands sold for direct taxes maybe redeemed within two years........18....       
proceedings for redemption of, in case of infants, married women, and insane persons, &c.....................16
improvements upon, how estimated, when redeemejd..16
of collector subject to lien for moneys in his hands....................                                 18
may be sold in case of deficiency of personal estate...................                                 18
deed of, by marshal, a good title............................                                        18
in insurrectionary districts, to be valued for taxation..................               24
taxed according to valuation..............................                                             25
title of, forfeited to United States for non-payment of tax............25
40




314                                              INDEX.
PAGE
Lands may be redeemed within sixty days after sale,.                                                   26
two years allowed aliens, minors, and loyal citizens resident abroad.26
abandoned, proceedings in case of......27
commissioners to lease,............27
to sell to officers, soldiers, &c..27
abandoned, to be sold.............
terms of sale..................28
disposition of proceeds,.............28
value of, how estimated,.............28
abandoned, commissioners to keep a record of tax assessed28
on which taxes are not paid, to be sold to highest bidder32
sold for non-payment of taxes, how paid for..32
certain tracts may be bid off for se of government,.          32
owner or loyal person may redeem32
belonging to the United States may be rented by solicitor, with approval of secretary,          3
to be valued according to State assessment for the assessment of direct taxes17
how valued when no state assessment can be had17
valuation of parcels of.............17
commissioners to advertise, on which taxes have not been paid.18
sale of, for direct tax, may be continued from day to day, and adjourned.1
form of advertisement for sale of, for taxes under direct tax act.140
certificate of redemption of..........141
time for redemption of may be extended,..142.
may be leased.................42
expenses of surveying to be added to taxes upon.                                               143
owner of, may obtain a certificate of redemption after sale.207
title to forfeited................207
to be sold...................207
former owner may redeem..........207
further time to redeem by owners of, who have not been in rebellion.207
may be redeemed by minors and others....207
Land warrant brokers, license fee for..........70
definition of.........70
Lambs, slaughtered, duty on..............96
when exenlpt,...............97
Lamp manufacturers, how assessed,.........170
Lard oil (see Oil,...................84
Lasts exempt from duty................94
Laths exempl)t from duty................94
Lawyers may carry on business in more than one place,                                                66,68
must be licensed, and rate.............
who are....................
must take out special license to practise as claim agents.156
may act as conveyancers...............................                                      161
conveyances, &c., rules concerning licenses of....................                         288
must be licensed as individuals, although members of firms,.........p...                    289
Lead, white, duty on......................................                                             86
ing-ots, pigs, or bars, pipes and sheets, duty on......................                         89
mnanultactures not otherwise provided for, duty on........91
Lease, starmp duty on.......126
of lands......................................... 142
contents of....................................... 142
commissioners may cancel,.........                                            142
Leased coal lands, taxes on, to be paid by wh~om..........            84
Leases, when rental is contingesst, stamp duty on.....................208
operating as conveyances subject to stamp,....216
Leather, pateist, enamelled, japanned, oil-dressed, duties on.-,89
manufactured into gloves, &c., provisions concerning,.                                         90
tanned, &e., duties on....................90
manufactures of, not otherwise provided for, duty on.................                         91
finished, or curried upper, taxable for increased value.................                     182
Lectures not liable to duty on gross receipts..........................                                99
Legal documents, stamp duty on................................127,128
papers exempt in certain cases..............................                                    189
certified copies of, to be stamped.........189
require stamps..................233
Legacy, tax on, to brother or sister of father or mother, or descendant of same, four per cent.,       109
Legacies, tax on, to descendant of brother or sister, two per cent.,109
to lineal issue, or lineal ancestor, brother or sister, one per cent.10
administrators to pay tax on, where whole amount exceeds $1000..........                   10.9
to husband or wife, exempt from tax.............110
tax on, to brother or sister of grandfather or grandmother, o'r descendant ofsautie,
five per cent......................................110
tax on, to certain relations or strangers, six per cent..................                   110
assistant assessors to make lists and assess in certasn cases..............                ill
to an illegitimate son, taxable as to a stranger....................                       206
schedule of rates of,............................I —---                                    240
Letter of credit, or bill of exchange, foreign..........................                              125
defined.....................................                                        199
Letters of administration of estates of intestates must be in proportion to the value of interest
included............................................ 194
Lessee of theatre, &c.,.to pay for license, when........................                              74
Lessees of theatres, &c., to make monthly returns and pay duties, &c., under penalties,...   99, 100
Levy to collect income tax, under direct tax act........................                               21
sale under levy,.............V.......................                                            21
of duties unpaid, expense how recovered,.77
License, distillers must apply forg...............................658




INDEX.                                                  315
PAGE
License,-trades and occupations entitled to.............65
requirements for............................            65, 66
penalty for  ot producing when demanded.....................                           66, 67
penalty for not taking..........................O........                                       f. 6;
~.conditions of,.  66
~to be produced on (~em~and'     pl onff       in,~..ofie..                                6(6............................................ 665
~~~~~~~cannot carrymlbuses    i, on...................... b66
to liquor dealers not protective........................                                   155
not required for articles not regarded as manufactures.................                    157
transferred to new partner for a part of a term..1.6.5.............                                 1t5
when to be delivered..................................    167
when erroneou................ e........ 168.applicant..............................                                                1(68
required ofevery person whose  ross receipts exceed $1000 per annum.......   76, 289
Licensed auctioneers may sell  oods of licensed dealer upon his premises..........          68......Licenses,........ 65, 155, 238
o......................... ay.  67
removals under, authorized..........................                                    67
removal to be idorsed o.......................                                              67
executors(oinsst......................... mydbuiesne.....  67
may be transferred..................................    67
~new enry o e eo......................... e.(67
to be tak  for each pursuit......................~          67
may ebrace the business oflandwarrant brokers, claimn agcrent, and real estate agents,
~inl ~gs certainons...................................    67
granted, not to interfere with State legislation................                     68
to specify te place where business is to be carried on, except certain occupations,.       68
for manufacturing by increasing value merely................ 9,....                     94
not always required for auction............. sl162
~cannot be chang ~ed ~.........'164
do not authorize a violatiosm of State law%'s.,165
when rate of is increasedws, duty of collector......................  28165
lector,...............................                    287
reulatos concerning the assessment and re-assessment of.............        287
of.. liquor dealers....................................    288
~~oflayr   ovy.......................wr ony e.. &288
rules whn parties claim exemption on the ground of insufficiency of receipts,...      289
not to be based upon a sum less tan the receipts of previous year.........      289
reulations cocernin, under section 7(, article 49.................                       289
persons liable to under section 79, article 49......................                     2(0
en, taxes a lien upon all property of the owner for two years.................                     12
income tax a lien............   20
duty on spirits a lien on distillery.............................
beer, &c., a lien onl distillery and brewery,.................                       65
of manufacturer-, for duties paid on goods of another...................                                77
upon real and( personal property of manufacturer for duties unpaid,..                                     77
attaches from day of payment prescribed...............77
enforceable by distraint..................................                                               77
on cotton until duty paid,...90
upon property for income tax, hwefrd.10(6
Liens, in certain cases,.93, 94
for neglect, &c., respecting duty ongross receipts....................                                100
Life insurance policy, stamp duty on..............................                                            126
lease subject to stamp duty as a conveyance........................                                      209
Li-htniug-rods, peddlers of subject to taxation............164.....    
Limle, duty on..........................................                                                        88
Limitation for commeneiug suits in certain eases repealed................       3
of actions to recover money paid for lottery tickets.................             102
Lin seed oil tseec Oil).........84
Liquor, wholesale dealers in, license fee for..69
definition of...........................6(9
retail dealers in, license fee for,.......69
definition of.......::::::::::        -::::::::                                    69
if sold on board a steamier, a license necessary ais dealer in...............            222
dealers, retail, licensed apothecaries need not be licensed as such dealers, to sell alcohol,          73
not exempted from license tax, when...................                                 76
when not protected by license,.155
sellers on steamboats must have indepenldent lic-en'se.16
vending more than three gallons,&c.......165
rules for assessing licensers of......288
Liquors, distilled and fermented.................................                                              168
malt (see Peddlers)..................................                                                73
List of direct tax commissioners 
Louisiana, Arkansas, Mississippi, South Carolina, North Carolina, Virginia, Florida, Tennessee................................... 147
of assessors and collectors in the United States......................                                  242
of depositaries of public money,.248
Lists of property to be furnished by owners (direct tax act.).6
may be prepared by assessor or assistant assessor in cases of neblect,...                6
penalty for refusing to furnish, or making fraudulent............                            6
if fraudulent, or if parties refuse to furnish, to he prepared by officers,....           ~
assessors of direct tax to  lyve notice to owners to furnish lists........                  7
how made, of property of absent owners.7.........         
when in other districts............................                                         7
to be taken in reference to a certain day...................                                 8
notice to he -iven of when completed,.                                                       8
residents to be.. made.... 




316                                            INDEX.
PAGE
Lists of property, non-residents to be made.......
form of, to be devised by assessor.8
sold to be deposited with clerks of courts by collectors of direct tax16
to be furnished by owners of property and parties liable to taxation, under
excise law............38
to be signed and verified by oath,...39
to be read to, and consented to, by person liable to tax39
notice of, to be left for absent persons.39
to be deposited in post-office....39
alphabetical, of residents......41
of non-residents.........41
of non-resident's property to be transmitted to assessor of district were
person liable resides.......42
owned by non-resident,.......42
neglected to be returned,3...                               39
fraudulently returned,.............39
annual, monthly, and special............41
form to be prescribed by commissioners....
two general to be made,...........41
annual to be advertised.............41
to be returned within thirty days........41
occasional...................41
contents of...................42
annual to be submitted to inspection......42
to be sent to collectors within ten days after earing appeals.43
amount of, omitted, to be returned in special l.43
how treated when time for appeals has pased204
monthly, may be corrected..........205
to contain returns of licenses reassessed and assessed nder act June 30, 1864,       290
special, to contain omissions..........290
of direct taxes to be furnished by assessors to boards of assessors..10
to be revised by boards of assessors.10
to conform to law...........11
contents of............11
to be given to collectors.....11
three receipts for, to be given by collector.12
Lithographers' productions, duty on.........87
Livery stable keepers, licqnse fee for,........
definition of,...........70
Loan, certificate of, stamped.............233
Lobsters (see Shell-fish)................
Locomotive engines, duty on,..89
Looking-glass plate, Aa manufacture.
but insertion of plate in framne exe m'p'tfrom'iduty..                                 170
Losses on certain sales of real estate, to be deducted from taxable income...........        104
Lotteries, gross receipts of, duties on..............................                              101
managers of, to make monthly returns, and pay duties, &e., under penalties,. 101
what may be exempt from tax or license, under permit.........102
not legalized by tax act....     ---..::102
how proceeded against, in case of neglect to m;ake returns,  c..      &.........        102
Lottery ticket dealer's license, fee for..............................                             69
definition of...............69
tickets sold unuder a license in only one place,.....:.::::::::::              160
agents of, require license................................             160
required to take license although business prohibited by state laws,.        164
Lumber exempt from duty........................ 9
M.
Macaroni and vermicelli, taxable...............................                                    175
Magazines, duty on gross receipts for advertisements in....................102, 103
KMa liquors (see Peddlers).......................73
exempt from duty..i............9
Manifest, stamp duty......................................                                          120
master's inward and outward alone subject to duty......193:Manufactured articles, on which duty has been paid, and having their value subseq'uently' in-'
creased, liable to duty on increased value............93
Manufactures, certain classes of, liable to duties, and rates,..:::::::::::::::.                   83
certain, not otherwise provided for, duty on..................                       91
frons materials on which duties have been paid, &c., when exempt from duty,.          94
drawback on, when exported...........................                               129
produced prior to June 30, 1864, how treated...................                     131
in the hands of agent, not taxable........................182, 183
but when removed, taxable....................183
and productions, duties on............34
Manufacturers must be licensed, and rates............................                               73
who are manulbeturers.............................                                 73
of certain goods, delivering the same at wholesale, in person or by agent, and
not at the place of manufacture, need not take a'dditional license........         73
or producers may sell, without additional license, goods at manufactory, &c.,.       76
before commencing or continunig business, must make sworn statement of particulars of business...............................                                77
must make sworn monthly returns.......................                               77




INDEX.                                              317
PAGE
Manufacturers, within what time,.........................77
or producers to pay duties monthly,..............77
day of payment to be prescribed by commissioner.......77
their property liable to be levied upon within ten days after demand, for nelect
to pay duties,................                                                      77.........
demand to be in writing, and how served,...........                           77
additional duties may be recovered...............77
upon commission, &c., and paying duties, may collect the same of the owner,
and have lien on the goods therefor..............77
eglecting or refusing to pay duties, liable to forfeiture of goods unsold, &c.,       78
anner of enforcing forfeiture,.................78
liable also to fine of $500....................79
to render account of actual sales, and state items, deductions, &e...       79
not having complied with law respecting duties, and the goods havin been
sold, consumed, or delivered, what proceedings may be had to recover duties,         79
of tobacco, snuff, cigars, to furnish sworn statement of particulars of business,     80
to obtain a permit, and form thereof..80............
must keep permit in conspicuous place,.............81
of tobacco, snuff, or cigars, removing, to give notice to assessor or asstant
assessor..81
manufacturing withlout permit, may be fined or imprisoned..81.
manufacturing tobacco, &c., on commission, and paying duty, may collect of
owner,.........................81
how punishable for fraud respecting same...........81
of tobacco, snuff, or cigars, must make statement under oath, and particulars
ther, eof....................81
must make similar statement annually, January 1,.......82
must keep book account of articles, and furnish copies weekly.82
of tin foil to mae sworn statement in certain cases......82
of tobacco, snuff, and cigars, may remove goods to bonded warehouse, how,            8
must make and sign monthly declaration, on penalty.....83
consuming articles liable to taxation, how to be assessed....84
of cigars must pack in boxes, &c., open to inspection,......92
must label packages.......................92
must obtain permit.......................92
must have permit indorsed in certain cases...........92
mustkeep account of manufactures,..                                                  2
must deliver sworn statement monthly,.............92
liable to fine and imprisonment for neglect,...........92,93
under contract made prior to passage of excise act may add duty to contract
price, when...........................94
may recover of vendee such sums...............4
provision when the United States is purchaser,.  _ _                                   94
to be assessed and tax collected in district containing the~ placeof ma nufacture,    103
of matches may purchase stamps on credit...................                           120
exempt, must be licensed as dealers......................                             156
may sell at place of manufacture........................158, 159
licensed, may sell their own gonds, hut -not others, at their manufactories,..       165
subject to stamp duty under Schedule C. not liable to tax on packages made by
themselves..................................175, 176
makinub their own sales, may deduct for expenses...............                       177
claiming that their products are less than $600 per annum, to make monthly
returns- if required..............................                                  222
of'-as mnust pay tax on quantity consumed......223
of books.......................273
Manufacturing, how construed, in respect to certain kindIs of articles.........93
Maple sugar, umelting it not chargeable.........................180
Marble, dressed, duty on....................................87, 88
when exempt from duty................................                                          9
Marine engines, duty onl....................................                                          89
Married women, inflants, &c., proceedingsa for redemption of their lands when sold for direct
taxes.16
of foreibma birth and r-es-iden-ce", whose husba'nds a~re citizens of the' Un~ited
States, exempt from income tax,....207
Marshal to give deed of lands of delinquent collector of direct taxes.                                   18
to pay surplus of proceeds to the proprietor,.18
to take the custody of goods seized for being he~ld in fraudof the revenu~e laws~,.           56
to sell perishable prope~rty...............................566
iffbonti not given, may sell at auction.........................                               57
Masters in chancery, their certificates..............................                                  189
Ma s Is, d u ty on.........................................                                             88
Matches, friction, stamp duties on.3...................               20
manufacturers,, of, may purchase stamps on credit...............                    120
Matchwood exenipt front duty.................................                                           94
Mlater ials imported to be used in the manufaicture of articles to be exported may be removed
from  ship or hooded warehousd into warehouse where same are to be used without payment of duty......................................... 123
Meal, frona grain, exempt from duty..............................                                       94
Meats, preserved, duty on....................................                                           87
Measurers' returns, stamp duty on...............................                                       126
Mechanics taxed when proceeds of business are more than $1000................                          161
Medicines, &c., made of'spirits, naay he exported free of duty..0                                           2
(see -Physicians)...................................                                        76
stainpdTuties on...................................1 2 8
Melado, duty onl.........................................                                                85
M~elodeous, when liable to annual duty, and rates....................... 95, 96
Memoranda by manufacturers (see Returns)........................0                                      77




318                                               INDEX.
PAGE
"3Mercantile agencies" and "1 intelligence offices,"...163
Merchant may buy produce for himself without license,.159
if for others, he is a commercial broker..159
Mercury (see Quicksilver),...............89
Messages for railroad or express companies, how treated191
exempt, when.191
Metallic burial cases a manufacture..........184
Milk, concentrated, exempt from duty.........94
Millers subject to license if they sell..........
if they make barrels or bags, must take license therefor157
selling must take license,167
Milliners, doing only custom work, provisions concerning90
Mineral waters, artificial, duty on............88
Mines taxed in district where located.........
Mittens, ready made, duty on,...................90
Moccasons, ready made, duty on...........
Molasses, from sugar-cane, not from sorghum or imphee, duty on85
concentrated, duty on...........85
Monumental stones, duty on..............88
Moneys, 16th section of act of August 6, 1846, declared applicable to officers of internal revenue          57
Money, rules concerning the deposit of........248
Mortgage bond, stamp on........119
requires but one stamp,.......119
stamp duty on...............126
must be stamped sufficiently to cover amount of risk or of liability196
interest on, no deduction from by railway companies, when mortae was given by
prior owner of estate..........204
assignment of...............233
Museums (see Theatre).................74
duty on gross receipts of,..........
managers of, to make monthly returns  a            n         der penalties.99, 
Musical instruments, parlor, when liable to annual duty, and rates95, 96
entertainments, when liable to duty, and rate,99
Muskets, taxes on...................180
Mustard-seed oil (see Oil)................84
ground, and imitations, duty on.......85
Mutual life insurance companies, debts due to, from policyholders treated as capital.222
N.
Nails, iron, duty on.......................................                                                88
horseshoe, provisions concerning............................88, 89
-usually sold in papers..................................                                           88
finishing.........................................                                                  88
and spikes, duty on....................................                                            184
Naphtha, spirits and coal oil may be removed in bond without payment of duty.:..:         61
and from one bonded warehouse to one other only...........61
to be reinspected, and duty paid on loss from leakage..........61
co~al oil and spirits in bonded warehouses subject to the rules and charges fixed fo r
imported goods..................................                                             62
at the risk of owner,.......................62
expense of labor upon to be paid by owner...........62
no drawback allowed upon..............................                                          62
may be withdrawn fromi bonded warehouses in certain cases.............                         62
if recnoved for redistillation, to be returned to warehouse and again inspected,..             62
duty on........................................ 85
National banks exempt from duty, when and how.......................                                   101
Naviaation,,,ains and losses may be balanced,.                                                           152
Neat's foot Oil a manufacture.............182
Newspapers exempt from. duty................................. 87-94
duty on gross receipts for advertising in.10.................l2, 103
iii what case (exempted from such duty.......................                               103
Non-residents, list of to be niade................................                                          8
mode of collecting tax upon property of..............
property may be sold for taxes in case of non-payment for one year......                15
taxable propmerty of...............................                                      40
ma,,y mnake return at place of residence,.....................                            40
list of' to be examined in other district............41
taxes of, if not paid, to be advertised and property sold,.                                50
proceedings of sale. of property of.......................                                50
Notes, for use of unlicensed stallions and jacks, invalid.....................                            75
&e., in vaults of banks in certain cases not taxable as circulation............                  100
renewal of must be stamped,...............................                                        185
payable in merchandise, to be stamped..........................                                   188
penalty for not stamping,................................                                         188
whien  bar ged at bank to account of promisor, and a check is not used, n   tm    e
quired upon,.194
fractional, right of a city'or town to is'sue,............205
Notice of seizure of boods for non-payment of duty to be given to commissioner forthwith,.                79
Nuts and washers, duty on#...89
Nurserymen delivering trees must be licensed.'163




rs~~~.            ~            319
0.
PAGE
Oath of assessor and assistant (direct tax)...................~              5
~certificate of...............  f........            6
clerks of boards of assessors to take..9 *.... I......
penalty for takin  false.........................................                19
~~~~~lof assessors anof, cl..........t o.. d.i.. t........                        21
of assistant assessors of internal revenu..................  37
~~~~~~certificate of..............................     37
of persons liable to tax on income.........................                    38
on return of income...........................                                           38
may be administered by chief clerk of assessor...............................   4
assessors, assistant assessors, and other officers authorized to administer...........  57
distillers to verify returns by... 60
to make oath to t   entries in books.................    62
to be made by person makin entries...........................   62
by brewers, to accounts rendered monthly.........................            63..............of brewers, to entries in books, form of..........................  64
form of, in case te entries were made by another person................  64
of manufaeturers (see JRehtusss).................................   77
of commissioners for collection of direct tax,.......................            136
certificates ofoffial character of person administering.....................   136
Occupations, schedule of....................  2:34
Ohre, yellow, a manufacture..................................                      180
Officers, judicial and executive, &c., may sell at auction in certain cases.............  68
appointed under former acts to exercise authority notwithstanding repeal of those
acts........................           131
~~~~receiv~ing, commtation inlie of trelin  expenses, liable to tax upon same,.  202
actual payments by, not subject to........................                   202
of the army, how taxed.............................    260
Officer's deed, recital in to be prima facie evidence of its truth................  111
to vest title inp s,......................ii. 111
~~Offices, certain, not vacated......r.........           1...  11
Oil, whale, fish, paraffinie, exempt from duty..........................                        4. 94
dealers in, r.............................                                       157.........................frauds in the return of manufacture                      205
Oil-cake exempt......................................     170
Oil-dressed leather, duty on..................................                                 89
~defined~...............1..8...                     182............................................. 182
~~Oiled cloth, duty on                 o..............  ~~~~~~~~~.                  90
Oil, lard, mustard-seed, linseed, and all animal and vegetable, duty on............4..... 84
coal, refined, duty on....................................                                  85
Oils, essential, duty on.....................................                                  87
Omnibuses, annual duties on....................                               5, 96
Operas, duty on gross receipts of....................99
parties controlling must make monthly returns, and pay duties, under penalties,..   99, 300
Operatic representations, duty on gross receipts of.......................                      99
Order, bank check or draft, stamp on..............................                             124
Organ s, when liable to annual duty, and rates.9.............                         5, 96
Ori,,inal process must be appropriately stamped..........................196
Ornaments for accoutrements not taxable......176
Owners of stallions and jacks must he licensed, and rate.'75
who are required to talke such license...............              75
description, &c., required in license..... 75
accounts, notes or demands for use of unlicensed stallions and
jacks invalid..........................                          75
Oysters (see SheUl-fish),....................................                                 74
in kegs, not taxable..................................                                176
but in air-tight cans taxable.176................ I 
P.
Pails exempt from duty....................................                                     94
Paints and painters' colors, duty on...............................                             86
proviso respecting white lead, &c., ground with linseed oil...............         86
Paper, duty on.........................................                                        87
tarred, duty on.....................................                                    87
manufactures of, not otherwise provided for, duty on..................           91
Paraffine exempt from duty...................................                                   94
Parasols, duty on..........................................                                     94
Party refusing to take license, proceedings aagai nat,.......................                  161
Parties applying for license, bnt subsequently discontinuing business..............        162
Passage ticket, stamp duty on.................3.........                          27
Passports, tax on, and regulations concerning................             98
duty on.......................................                                     241
Pasteboard, duty on.......................................                                      87
Patent right dealers, license fee for.............72.......              
definition of................................                              72
owner licensed as peddler, when.............................                            155
Patentees liable to taxation....................................                              178
Patent leather, duty on.....................................                                   89
Pay and commissions of collectors of direct taxes......................              19




3 2 0                                           INDEX.
PAGE
Pay and commissions of collectors of direct taxes limited to $4000.19
Payment for lands sold for non-payment of taxes, how made.3
labor, &c., when to be deducted from income.105
of duties, auditors of treasury to require evidence of.109
of drawback, method of,...........130
of profits to stockholders in corporations regarded as a dividend                           219
Paymasters and disbursing officers, returns by,.262
Pay roll, each siguer to must affix a stamp as to a receip228
Pawnbrokers, license fee for............ 70
definition of..............70
Pearlash and potash manufactures...........170
Peddlers must pay license tax.............73
four classes of, and rates of each class..  7..
who are peddlers..............73
of newspapers, Bibles, or religious tracts exclu         o  equir   t te lie,                73
of dry goods by the piece, or original package, to pay $5073
of jewelry to pay $50,.............73
who are manufacturers, &c., or agents of manufacturers, &c., of certain articles, selling at wholesale, need not take additional license.73
not authorized to sell wine, spirits, or malt liquors73
(see Fish, Shell-fish, Butchers).........74
may sell other articles than dry goods....159
licenses for.............288
Penalty upon assessors and assistants for assumiing to aofofcs
for whose benefit...............
for furnishing fraudulent lists, or refusingto furnish lists.6
upon assistant assessors of direct tax, for neglect of dty.
on assessors of direct taxes for failinb to furnish lists to boards of assessors10
for not attending meeting of board......
may be remitted by secretary of treasury,....10
on collectors of direct taxes for extortion..18
for refusing to testify in reference to taxable property.21
for non-payment of tax on land.......25
for false return................40
for refusing to appear with books........40
for neglect to pay taxes,............7
for having goods in possession in fraud of the revenue laws56
upon distillers for false statement......58
for distilling spirits without license......59
for refusing to admit inspectors of spirits, coal oil, tobacco ciars &c.60
for fraudulently marking casks for spirits, and for usin  or sein  such casks
for buying or selling casks with fraudulent marks thereon.61
upon brewvers for neglecting to make true returns.64
for neglect to make true returns of liquors produced by distillers and brewers,....           65
if duties are not paid when due, ten per cent, to be added as..............                   65
of $300 for refusing to all ow officers to examine books,............65
for not taking license.66............          
distribution of....................................                                        66
for not producing, license when demanded by officer..................66, 67
upon auctioneers for employing other persons,.and for selling at private sale,.        67
for neglect or refusal of manufacturer to pay duties..................                       79
for manulfmeturino, tobacco, snuff, or ci-ars without a permit.........                       81
for fraud upon bo~vernment respecting duties on certain manufactures of toba~cco.              81
for refusal or nreglect of manutacturer of tobacco, &c.,.to make monthly statement, or
making, false statement,.........                                         83
for buyin, or receiving frsale tobacco, snuff,orcig'ar's, incertain cases........            83
for selling wine in certai~n cases,............................                              93
for violating provisions concerning bullion.......................                            90
for sales inicertain casesby parties unlicensed-...................                        95
for default of auctioneer in making monthly return and paying duty,.95
for default in making r~~~~~~~~~-turns, or payment of duties, &c.,by persons sagtrn
animals......................97
for neglect, &c., respecting duty on gross receipts...................99, 100
for delinquency concerning returns, &c., by owners of lotteries............101, 102
for not stanmping, tickets and certificates........................                         102
for sales of tickets in certain cases...........................                            102
for fraud or evasion of duty on advertisements.....................                         103
for default in making returns of dividends.......................107, 108
for default of railroad, &c., company, in making returns of dividends, interest coupons, or profits paid.................................                                    108
how enforced,.                                                                               108
for refusin, to exhii reors file~s, &.1
for issuing instruments without proper stamps.....................                          119
for fraudulent claim for drawbacks...........................                               130
for fraudulent return of income............................                                150
for neglect to stamp deed................................                                   197
Penalties, to be divided between the government and the informer.6........                
how recovered.................................... 23
how disposed of................................... 43
to be paid to collectors,.55
&c., apply to companies, corporations, &c...                                               57
additional....................................... 57
in certain cases....................................93, 94
collectors to prosecute for..............................133
Pepper, ground, and imitations, duty on............................                                  85
TPerfumery and cosmetics, articles enumerated under head of, in Schedule C., must be stamped,
whether proprietary or not............................                                 194




INDEX.                                                  321
PAGE
Perfumery, stampupon to be proportionate to retail prices................        194
subject to stamp tax................................   196
stamp duties.......................                                         128
Periodical publications, duty on gross receipts for advertisements in.............  102, 103
Perishable articles, claimed to be forfeited for non-payment of manufacturers' duty, how dis~posed of.........................                                       7,9..................Perjury, penalty for under direct tax act.......                                  19
Permit to manufacture tobacco, &c............................                  80
tobeetup d ino                pace.......................ktuee nop o.                       80
to be renewedicaso............................    81
f for eac......................... 81
to be rebistered alphabetically' by'assi~stan'tasse'sso6r.81
reiste  toant assess open for...........................       81
~. o..............,o..... o   o   o   ~...~.~..~...~.....o.~ 81
copy of record to  e sent to  assessor, and preserved..................    81
to manufacturers of ciars, to be furnished and indorsed.........                        92
for lotteries, rafles, &c., when to be  ranted, and by whom............. 102
~~Person deflu......................... ~. 111
Persons taking succession jointly, to pay in proportion to their respective interests......      112
Petroleum, refined, not exempt as a manufacture in certain cases...............                    83
Phatons, aual duties o.........................                          95, 96
Pianortes,......................when liable to annual duty, and ae.95, 96
actions of string~s of, taxable.                                                                   183
sun, in  ertain................... cae, t  o87............... 176....................8
Pigs of iron, duty on.88.........................o...o.......
~~..of copper......., duties on.89
Pins, dutyon.                                                                                                    87...<.......................88....................,......................... 87
~.........................    8'3....... 87~~~~S.
Pipe,             on,.............on.89
Photographers must be licensed.73 7
~three classes of, and rates.73, 74
~who are....................................7  74............................................. 7~
Photographs, in certain cases, duty on.87..........................              87
stamnp duties on...........................                                          129
Physicians not limited to place named   s...........................          66, 68.must be licensed, and rate.................                                75
who are.75...............................  75
not apothecaries........................  75
require no additional license to keep medicines for their own prescriptions,....     76
licesses for......................                                                       288
Place of bu sines s, parties having more than one, may be licnisedor  tax'edin what district,.                  103
Planinb  grovin, and bevelling boards not a manufacture...................                                    171
Plantation Bitters" 1-taxable..................................                                              187
Plaster or gypsuni exempt from duty....................I.........                                               94
Plate, of gold, annual duty on.................................. 95, 96
of silver, annual duty on................................. 95, 96
when exempt froom annual duty.9....................             6
Plates, iron, duty on......................................                                                     88
Plays, duty on gross receipts of................................                                                99
Playing cards, stamp duty on.................................. 129
amount of stamp required............................ 197
Pleasure boats,annual duties on.......................95, 96
Plu- tobacco, duty on,........II.........91
Plumbers and gas-fitters must be licensed, and rate.76..........                    
who are................................                                            76
Policy, insurance, stamp duty on,...126
Pork-packer, makin- his own barrels, sub~j~ect toax.,'181
Postage and ocher stamps to be furnished in exchange for U. S. notes and for dues less than $5,                  31
Potato starch (see Setach)...................................                                                   86
Pottery-ware, manufactures not otherwise provided for, duty on................                                  91
Powder (see ameucftacturers).....................73
Power of attorney, stamnp duties on...................                                                          127
in. mort-ag-e not liable to stamp.......................                                 186
executed prior to October 1, 1862, is exempt from stamp; if executed subse:quently, it is liable to stamps.......................                                 194
to sell stock when incorporated in a promissory note must be stamped,..                 201
to be used abroad not subject to stamp duty.................                             212
a person acting under a single, does not require license as commercial broker,            222
Precious stones, and imitations, duty on............................                                           91
"1Premises"1 and "1place of msanufacture," how construed...................                                   169
Premsiums returned by life insurance companies not considered dividends,...........          107
"Premium or assessment"1 defined.........................    191
interest or annual payments not affected by`amnde~d  act..............           192
Preparations, spices, &e., what exempt from duty....................195
stamp duties on.................................. 128
Prepared chalk, how taxed....................................                                                  190
Preserved fruits, vegetables, and meats, duty on........................                                       87
President authorized to divide States and Territories into districts for assessing direct tax,.                 4
authorized to appoint an assessor and collector in each district............                           5
proclamation of concerning insurrectionary districts,................                             30
duty of, in States where the excise law cannot be executed..............                            55
Principals and agents may purchase without license.......................160
Printed billheads, cards, circulars, books, inagaziues, &c., except newspapers, duty On,.        87
cards, circuhars, and billheads, decision concerning.............293
41




322                                            INDEX.
PAGE
Printer's ink exempt from duty.............94
Private stamps, penalty for forging or counterfeiting..118
commission allowed upon.......120
Prize money, regarded as income...........109
application for subject to stamp..200..216
claimrs for not affected by act of March 3,183216
Probate of will, stamp duty on............127
taxable................191
but letters testamentary exempt...191
Proceedings of assistant assessors to be submitted to inspection of parties interested.8
in case any State fails to pay her quota of direct tax
Proceeds of sale of forfeited ooods, how to be disposed of78
Proclamation declariun  certain districts in insurrection.25
Produce brokers, license fee for.............70
definition of.........70
Producers of garden seeds, when not required to take aiddionalicense73
Profession not specified (see BuIsiness),........76
Profits, annual, tax on (see Income)..........04, 105
paid by railroad, canal, &c,, companies, duty on,108
duty to be deducted before such payment,..108.
Promissory note or inland bill of exchange, stamp on.125
given for sums under twenty dollars subject to stamp duty.16
payable" at bank " not subject to duty as check.197
executed prior to July 1,!862, and subsequently extended, renders it subject
to duty..............196
Property, owners of to furnish lists for taxation....
lists of, belonging to absent owners, how made.
when in other collection districts, lists to be made.7
distrained for direct tax to be restored in case of payment of13
to be sold if tax not paid..........14
exempt from tax...............29
seized and sold...............49
may be resold on failure of purchaser to conmpt  ucs49
rights of innocent parties not to be affected thereby.49
surplus, howv disposed of...........49
deed of, to be made according to State laws.49
to recite fact of seizure and sale...49
collector may seize land in any other district in the State.49
given as legacy, to be sold for non-payment of taxes.
disposition ofproceeds............
in jurisdiction, value of, measure of stamp upon probate of will188
additional stamps in other jurisdictions,...188
Proprietary stamps, provisions of section 153 not to apply to.117
medicines to be stamped, even if administered by the manufacturer........              185
for the poor, exempt.............I.............                             188
articles to he exempt must have the formulas from which they are prepared strictly
recorded in dispensatories in common use among physicians...........                 195
not subject to duty require no stamp....................                       195
stamp not to be used as revenue stamp.......................                           233
same of postage stamps.............................                                   233
Proprietors of theatres, ususeumns, and concert halls, must be licensed, and rate........           74
of circuses, to be licensed, and rate.........................                           74
of public exhibitions and shows for money, not otherwise enumerated, must be
licensed, and rate.................................                                    74
of gift enterprises must be licensed, and rate....................                       75
who are such                                                                              75
not to be exem p't by' suc'h liceens-e from~ other licensesor t~axes.,75
of medicines may furnish dies for stamps.... 118
Protest, stamp duty on.....................................                                         127
Publications, printed, except newspapers, duty on.......................                            87
Publishers of newspapers, &c., to make quarterly returns of gross receipts for advertisements,
and pay duties, under penalty................................102, 103
proceedings agqiust, in case of neglect to make returns, &c.,.     103
may add duty to price, if fixed by'iaw.............                 103
Purchasers of lottery tickets from unlicensed venders may recover twice the amount paid,.            102
Quicksilver, produced from the ore, duty on.................I........                                89
R.
Railroad iron, duty on......................................                                         88
duty on gross receipts of...............................                                   97
managers of, to make monthly returns, and pay duties, under penalties........99, 100
companies, to pay duty on dividends, &c;........................                           108
to make returns of dividends, &c., under penalty.............                  108
to deduct duty from dividend, &c......................                         108
to make returns of dividends, &c., under penalty,............               108
chairs wrought...........;.......................                                        179
iron regarded as new.................................                                     179
companies distrained for non-payment,........................                             183
companies assuming liability of a city's bonds, five per cent.deducted -from interest,.   199




INDEX.                                                  323 
PAGE
Railroad, if road pays cityed,....five per cent. to be deducted199
not liable to taxation upon receipts for freight ovdr other roads,.........           203
Railways not to withhold tax from interest on mortgages given by former owner of estate,.        204
taxable upon surplus and continent funds used for construction,.........       206
companies taxed on articles wi    they make for their own use,.209
company not chartered, &c........................   21i8
taxable upon dividends derived from use of road under a lease............               224..Racing.....................basanadi.                                                        95, 596......................Raffle, when exempted from duty.... 102
Real estate, how valued for taxation."6
sold for taxes, may be redeemed within two years after sale...........         14
owners of may redeem prior to sale by payment of taxes, &c.,.............        14
if insufficient to pay taxes, the United States to take the property.........        14
may be sold for taxes when personal property is insufficient............            14
provisions as to sale of........................                                        14
for deed ofs, in case of sale for.......................                      15
lists of transfers of, to be made by assessors of direct taxes,..........   18
sale......................   49
~method~.    sale................o  a49
smay be purchased foother United States ifdo  not other prminimum price,.               49
place of sale................49
~~~~method of sale,...............                                     49
sale may be adjourned.49.............................    49.................................    49
agents, license fee for.........................~~...                72
definition of........................                                           72
defined,.........................                                                      111
~~~~~usubject to charition  as would confer  suc                      cedisposition as   ould cofer, to
pay a duty at hihest rate............................   113
Ready-made clothi, boots, shoes, &c., duty on.............                              90
Re-assessment of understated or underestimated license...................     76
increase to be indorsed on original license...................    76
Rebellion, enforcement ofthe direct tax act in States engaged in...............     22
duty of president in States in................                    55
commissioner to make rules for the collection of tax in States in..........         55
~~~~.Record of sale of abandoned land.......................                                 28
ttranscript ofeasury,..to be sent to secretary of t.................             28
of sale of land to be kept by the collector................................               50
of land sale to be deposited with clerk of district court at the expiration of collector's
term of office....                                                                                60
Receipts, gross, of railroads, canals, vessels, and vehicles, duty on,..............             97
exempt from duty, when...............................    97
of toll roads, ferries, and bridges, duty on, and exemption,.............   97, 98
of collector as evidence for executor.........................            110
Receipt or bill of ladin,,, stamp on...............................                                          125
form  of to be giveis by commissioners for taxes paid..................                              138
Receipts, warehouse, stamp duty on..............................                                              127
stamp duty on, when exceeding, $20........................                                         127
gross..........238
when for benefit of United States', require' nio'stam'p.208
each person giving, a receipt upon a pay-roll to affix a stamp.............                       228
Redemption of real estate sold for taxes may be made within two years............                             14
may be made prior to sale......................                                   14
of property sold for direct taxes..........................                                      16
*of land sold......26
conditions of26
of forfeited -lands...27'two years allowed for.................                                27
may take evidence for the purpose of..............                          27
of land sold for non-payment of'taxes, proceedings for...............                           32
of land.......................................                                                   60
duty of collector in case of.......I................                                    60
of real estate,................... o
owners may redeem within one year..so.......                              5
rate of interest to be paid on.....................650
*of lands, certificate of...............................                                        140
sold for taxes, time for may be extended.................                             142
under direct tax laws........................ 207
of mutilated U. S. notes, rules for.........................                                    268
treasury notes.......................... 269
of fractional notes.................................269, 270
Rectifiers, definition of.....................................                                                  71
license fee for,.71
must take new license when)busin'ess is'imore than 500 bres169
Refiners, sug-ar, defined, and taxed on gross sales........................                                    86
Refuse tobacco, duty on.....................................                                                    91
Regulations for assessment of direct tax to be framed by secretary of the treasury.......                       5
commissioner to make all needful, to carry act of June 30, 1864, into -operation,..             132
concerning the deposit of public money......................                                    248
the duty of collectors to fix the rate of stamp duty in certain cases,..  256, 257
assesfment of special income tax,.258
under section 7es, article 49, concerning, licenses,.289
Revenue officer, penalty for obstructing, him...........................                                        53
for officer divulging the operations of any person visited.6....                     3
may enter breweries in daytime.6............      
penalty for refusing, to admit officers..6.                    3
may enter breweries at night when the premises are open...........                          5
Removal of goods from  warehouse, - expenses to be borne by manufacturer,.                                     123




324                                            INDEX.
PAGE
Removal of goods from warehouse,- officer in charge to give certificate.123
Removals under license authorized...........67
to be indorsed on..........67..
Rents paid, and rental value of homestead, when to be du d r     ncome104,105
to be considered in estimating income,..105
values of, how determined,...........216
Repairs on vessels subject the owner to duty,.... 
of engoines, cars, carriages, &c., in certain cases, duties on87
on vessels, duty on..............87
Repairing old articles, &c........179
Repeal, partial, of act of March 3, 1863.                                                          101
of certain acts of Congress130, 131..........
exceptions to....31
Repealiun limitations for commencing suits......34
Re rolled, meaning of..............88
Residents, lists of to be made..............
Restaurants (see Tobacconists)............                                                      74
Retail dealer, license fee of,..............69
definition of...........69
in liquors, license fee for........69
definition of..........69
(see Butchers)...............74
Returns of collectors and assessors of direct taxes, form  of, to be prescribed  yscrearyof
the treasury.................21
corporations subject to penalties for not makin.57
by distillers tri-imonthly...........60
monthly, when product less than 150 barrels per year.60
&c., of manuiacturersto be in form, scope, and detail, as prescribed by commissioner................... 77
of proceedings to be made in case of forfeiture,.79
of manufacturers, particulars of.......79, 80
deductions allowed.....80
of duties on wines, to be regulated by commissioner90,of manufacturers in certain cases93, 94......
of gross receipts of railroads, telegraphs, express companies, insurance companies,
and the like, when and how to be made,...100
proceedings in case of neglect........99
monthly, of banks and bankers, to be made to assessor, when, how, and with what
proceedings in case of neglect,.......1.0...101
by publishers of newspapers, &c., of receipts for advertisements, required.103
of income to be made to assistant assessor, form and particulars105
proceedings in case of neglect or refusal to make.105,106
may be increased, when._106
of dividends of banks and insurance companies, when, bow, and to whom to be made,          107
penalty for default in makiub,'and proceedings,         1107
of executor to be under oath..............................                                110
gaugers', stamp duty on................................                                  12(1
measurers', stamp duty on...............................                                  126
weighers', stamp duty on...............................                                  127
of payments, &c., how made...............................                                 260
to be transmitted to the commissioner of internal revenue......        261
form of paymasters and disbursing officers of the United States,...........        262
monthly, by banks and hankers...........................                                 265
of semi-annual profits.................................                                  266
weekly, by manufacturers of snuff and tobacco....................                       285
by manufacturers of cigars...............................                                286
Revenue agents, appointment of................................                                    36
duties of...................................                                      36
compensation of................................                                    36
Reviews, duty on gross receipts for advertisements in.....................102, 103
Rivets, duty on.........................................                                            89
Roads, toll, when liable to duty on gross receipts, and rate,................... 97,98
duty may be added to fares.........98
manab-ers to make monthly returns, and pay duties,&,    udrpenalties. 9:::     9, 100
Rockaways, annual duties on.................................. 95,96
Rods, iron, duty on.......................................                                          88
steel, duty on.......................................                                        89
yellow sheathing metal, duty on.............................                                  89
Rolled brass, copper,.....................................                                        89
Roman cement, duty on....................................                                           88
defined..................................... 170
Rulings under direct tax laws..................................                                    145
note........................148,
S.
Saddlers, bow taxed...................177
Sails, duty on.......................88
Sailors, word defined.....................................                                        147
with reference to right to purchase lands under tax law........0.            6...         147
Salaries of assessors.....................................                                         43
heretofore earned by assessors and collectors......................                        46
income from, when not liable to income tax.......                                         0
taxable, how included in estimating annual gains........105




INDEX.                                                     325
PAGE
Salaries of persons in the civil service of the United States, rule for assessing tax upon,...                 202
tax on,........................................                  260
-on whom tax assessed................................   260
Sale of property of non-residents in case of non-payment of taxes..............                                    15
for taxes, title under.................................                                     21
of distrained (oods in certain cases...........................                   48
of property of' non-residents, surplus to be paid into the treasury for benefit of owners,.                  50
secretary of the treasury may refund surplus to the owner................                                 50
of lands,.........................................                                                           50
claim of the goverilment to accrue at time of seizure,..................50
of real estate of collectors, notice thereof to be given,............................                      52
marshals to execute deed, surplus of to be returned to the proprietor of land or real estate
thus sold......................................... 52
for non-payvoent of taxes the bill of sale to be prima fLacie evidence of  right of officer to
make sale,.......................................                                                         55
gross annual, of apothecaries, &c., how estimated (see Annual Sales),..........  76P
transportation, &c., of gold and silver, provisions concerning..............                    93
Sales at auction, duty on1,....................................................        94
exempt from (lduty, when................................ 95
by parties unlieensed, &c., penalty on,..........................    95
by brokers, land bankers acting as brokers, duties on, and regulations concerning,....      95
of property for non-payment of income tax, how made, and effect of..........        106
of stocks in such case, to authorize new certificates to be issued.............   106, 107
certificates of, in such cases, vatlid evidence against persons claiminu, &c.,.1.... 0. 107
of forfeited lands, comnmissioner to give notice of conditions of sales,..........       238
Saleratus, duty on,.......................................                                                        86
Salt, duty on,............8.....8........................  58
grinding exempt....................................   170
barrels taxable,.....................................      181
Sandstone, dressed, duty on....................................                                        87, 88
Sanitary commission, agents liable to license tax......................                     163
Sarsaparilla waters, duty on,...                                                           88
Savings banks, exempt from license as bankers,......                       0 68
exempt irom duty, when and how.......................    101
Savings institutions, duty on dividends of, and mode of assessing and collecting.......                    107
tax upon dividends and profits of....................                                    261
Sawed articles not taxable.....................................................                                173
Schedule B, reference to....................................                  116
C, articles in to be stamped............................................       187
when sold in'blk,. taxed as manufactures......................                                       187
of stamp duties.................................................. 229
of rates.......................................                                                       234
A, articles of....................................                                         241
School exhibitions, not liable to duty on gross receipts....................                                       99
system  of Pentsylvania, stamps required on various documents pertaining thereto,..                     198
Screws, called wood screws, duty on,.............................                                                  87
Scrip, issued by insurance companies, taxable.........................                   219
redemption of exempt..............................      219
Secretary of treasury to make regulations for assessment of direct tax.............                              5
may remit penalty imposed upon assessors,..............                                   10
to be furnished with minutes of proceedings of boards of assessors,...                   10
to report annually to Congress the amount of direct taxes......                          18
to give notice to collectors of direct taxes of duties...........              19
to appoint depositaries of moneys collected for taxes,.........                          20
to  prescribe the form  of returns to  be made to  the department by
assessors and collectors of direct taxes.......................         21
to prescribe the form of oath,.....................                                       21
to transmit report of solicitor to Congress...............                34
and comptroller may inspect moneys in commissioners' hands,.....                          36
may make regulations in reference to drawbacks,..................                     130
to make rules ibr the collection of any tax imposed,..........                          132
to make rules for the collection of special income tax.........                         134
Seeds (see Producers).....................................                                                        73
Seizure, of stills, &c., for failure to make true returns, to be made within thirty days.....65
proceedings in renw in case of seizure................................                                  65
and iforteiture, what is deemed good cause of.....................                                      79
colleetor's warrant for...............................                         291
Separate accounts to be kept of moneys received from the several districts, and several sources
of revenue.................................                                                 55
abstract of to be laid before Congress................    55
Settings of diamonds, &c., on Nhich import duties have been paid, provisions concerning,.                        91
Sets of bills of exchange, stamp on.....................                                                         125
Sewers, cleaning and building, are improvements..............................     151
Shades of cotton, &c., duty on,.......................8. 88
Shakers, how exempted....................................                                                        154
Sheathing metal, yellow, duty on...............................                                                   89
Sheep, slaughtered, duty on..................................    96, 97
when exempt,.....................................                     97
Shell-fish, persons travelling from place to place and selling, must be licensed, and rate....                 74
persons selling  from   handcarts or wheelbarrows exclusively not required to be
licensed,......................................                                          74
preserved in cans, &c., duty on...........................                                            87
Sheepskins, duties on......................................    89
Sheriffs, certificates of.....................................               189
deed must be stamped................................. 192
date determines liability to stamp..............................                                       192
Sheets, iron, duty on....................................   88




326                                        INDEX.
PAGE
Shbets, steel, duty on................89
lead, and yellow sheathing metal, duty on..89
Sheet-iron stoves and furniture, manufacture of,..173
Shingles, exempt from duty,..............94
Ships, duty on gross receipts of............97
managers of, to make monthly returns and pay duties, under penalties99, 100
Ship masters liable to fifty per cent. additional....154
owners, income of,................151
may set off certain per cent. for depreciation of vessels152
Ship's rigging, taxable................175
Shipping masters......185
Shirts, su'bject to duty...................179
Shoemakers, doing only custom work, provisions concerning.90
Shoes, ready made, duty on.............90
Shooks, exempt fIrom duty..94
Short sixes, duty on................91
Shot, duty on.....................89
manufacturers, do not need license in certain cases.162
and shell' taxable........8.'3
Shovel handles, exempt from duty,....94
Shows, for money, public, must be licensed, and rate (see Exhibitions).74
duty on gross receipts of...........9
Silk, manufactures not otherwise provided for, duty on,91
Silver, manulfactured, not exempt from duty.....83
manufactures not otherwise provided for, duty on.91
duty on, and provisions concerning sale, &c., of.93
not to be exported in its natural state,.....93
bullion, when exempt from duty.......94
plate, annual duty on95, 96..........
when exempt from annual duty.....96
spoons and plate souvenirs, and keepsakes, and premiums, when exempt from annual
duty......................
plating, deducted...............184
Sirup of molasses, duty on,....85
Skins, of certain kinds, tanned, &c., duties on,89
manufLetured into gloves, &c.. provisions concerning90
Skirts, hoop, materials exclusively for, exempt from duty.94
Slackwater companies, to pay duty on dividends, &c.,.08.'           ~to make returns of dividends, &c., under penalty108
to deduct duty from dividends.108
Slate, when dressed, duty on87, 88
when exempt from duty,                                                                94
in the rough, exempt,.                                                               174
school, taxable,                                                                     174
Slaughtered animals.......96
Smniths' work on vessels, taxable,.174
Smoking tobacco, duty on....................................                               91
Suaths, exempt from duty...................................                               94
Snuff, duty on (see Tobecco)........................91
the fraudulent sale of.......................280
declaration hy manufacturer of..............................                       282
inventory of.............................283
and tobacco, manufacturers' weekly returns of,.285
Soap Itinds, classes, and rates of duty,..............................                     87
Soda, bicarbonate of; duty on..................................                           86
water, duty on......................................                                88
manufacturers, shall make their returns, how...................         176
nitre, and camphor refining, manufactures.........................178
Soles, &e., taxable........................................                               182
Solicitor of the treasury to issue warrant against delinquent collectors of direct taxes,.... 17
Sorghummolasss, notmay rent lands of the United States, how...............        33
Sogu    oasentliable to duty...............................                          180
manufacturers of, need no license......................                 180
Spars, duty on..........................................                                   88
Specific (luties. (See names of respective articles.)
Spelter, duty on.........................................                                  89
not l axable.......................................                               173
Spices, ground, duty on.....................................                              85
Spikes, iron, duty on.................88
Spirits, ale, beer, and porter.......58
penalty for distilling without license.............59
standard of first proof,..59
distillers to keep a record ofc, reoved or'sold..                                59
to he inspected before used or removed from distillery..................        58, 60
duty on, after July 1, 1864................................                        59
after February 1, 1865.............................                        5
in hands of distiller on either of said days...................          59
when payable.................................                             59
inspection marks upon casks of,.61
tax to be paid on, unless removed to bonded wamrehouse,..                            61
inspected, return to be made of.............................                       61
penalty for marking casks containing..........................                     61
coal oil and naphtlsa, may be removed in bond without payment of duty........     61
may be removed from bonded warehouse to one other bonded warehouse only,...      61
to be reinspected, and duty paid on loss by leakage...................          61
coal oil and naphtha, duty on to be paid before removal from warehouse, unless in
bond..........000...................




INDEX.                                           327
PAGE
Spirits, coal oil, and naphtha in bonded warehouses, subject to the rules and charges fixed for
~imported oods.............................                    62
~~~~~~at the risk o(;~~~f'~~ the owner,~~                                                  ~.....................   62
wexpenses of labor upon,.....to be paid by  wnr,...............                 62
no drawback allowed upon................................   62
may  e withdrawn from bonded warehouses......................          62
if removed for redistillation, to  e returned to warehouse and again inspected,.. 62
~~~(see~ Pedders)..................... P..73
of turpentine, dut......................                                      85
provisions respecting duties on cotton to be applicable, under regulations.....  85
distilled, subject to additional tax when rectified...................  168
concerni  the levy and collection of duties upon.........................      270
~~coal oil~ ~t, and.....................    274..................'.......................... 275
liability to duty on....................................                        275
duty onuty, n in bond.3275
Spirituous and malt liquors, not exempt from duty......83
~~~~~Spokes, exempt from duty.... ~................................ 94
Stamp duties, provisions of this act to take effect Aubust 1, 1864, in reference to.........  116
instrument not to be recorded unless properly stamped............  117
official instruments issued by United States officers exempt.........      117
no instrument to be invalid for want of particular stamp, if stamps Of proper
amount are affixed...............................                         117
~Schedule B....................................                        124
~on agreement................................                             124
~~~~~bank check.... ~~~~~..1.................................... ]24
on bill of exchange................................                                125
~~lading.........................  125
sale,..................        125
sale..................................................125
date of.............                                                               185
on speialclam toma  u        articles....................  100............................................. 185
changed by act of March 3, 1863..                                                   191
time. x........................ 197............................................. 201
schedule of..............................   229............................................. 223
~~~tax on custo   boers.....so ou.bod.                            223
on papers issued by custom-house offi cers..223
affixed to a joint instrument... 233
authority and duty of collectoin reference to,................            256
rate of, on instruments to be fixed by collectors...............          256
Stamps, or dies, penalty for forgtin, counterfeiti, or mnisusing....................  117
proprietors of articles in Schedule C may furnish private dies,............  118
mode of cancelling...................................                          118
penalty~ for fi~ilin,..to cancel....................................... 118
cancellation of, commissioner to prescribe the mode..................           119
penalty for issuing instruments without proper stamps................          119
nnstamped instrument to be invalid, except in certain cases..............         119
bills of exchange drawn abroad, but payable in the United States, to be stamped before payment.....................................                                      119
papers relatin,, to bounties, exempt..........................
insurance agairnst injury when travelling, exempt...................           119
mutual insurance depo sit notes exempt.........................                          119
certificate of measurement and weight exempt.....................                        119
record exempt...............113........
acknowledgment of deeds, &c., exempt............119
bond-note, mortgage, &c., require but one stamp; proviso.........119
commissioner ali'wed to sell, and allow commission of five per cent..........            120
may make allowance for stamps spoiled, &c...............         120
may sell to manufacturers of matches on credit, requiring security,..     120
instruments heretofore issued without stamps not to be used or recorded until stamps
are affixed......................................                                      121
may be affixed to instruments previously issued....................                      121
instruments executed abroad to be used in the United States, to be properly stamp~ed
by the party using the same..3.         21
reference to Schedule C...............................                                121
penalty for scllin  articles in Schedule C without proper,.121
nttaply to medicines laid down in the pharmacopcwias ordspensatories,       122
for removing, from articles in Schedule C...................                    122
forfeiture of articles upon attempt to evade the duty..................                  122
articles in Schedule C intended for exportation exempt, by conforming to certain conditions...............122
articles intended for exportation may be removedwithout stamps.                           123
persons offering for sale articles in Schedule C to be deemed the manufacturers,.        123
safe keeping o1; secretary of the treasury to make regulations.............             124
commissioner may furnish stamps to certain officers for sale,........124
may require a bond......................124
by whom affixed in certain cases............................                             200
return of sale of, by collectors.............................                            267
upon cigars..................................I...276, 278
to be affixed by inspector.........................                          278
Stage coaches, duty on gross receipts of............................                             9
liable to tax upon receipts for transportation of packages............            203
Stallions and jacks, owners of; must be licensed, and rate....................                    75
who must take such license.........................                           75
description, &e., required in license....................                     75
accounts, notes, and demands for use of such animals unlicensed invalid,.     75their owners to have license........................                         164
where to be taken.............................                               16




328                                         INDEX.
rAGE
Starch, kinds, and duties on..............86
State, direct tax levied upon and apportioned,.....
valuations, regard to in assessing direct tax..
in rebellion, proceedings to collect taxes in....22
may pay direct tax,..............22
that pay entitled to a deduction of fifteen per cent.                                    22
entitled to deduction from quota assigned if payment is made at specified time..        23
may pay tax by releasing claims against United States.23
courts, suits may be removed firom,..........57
the word to include Territories and the Distrie.t of Columbia..134
bonds and checks exempt,............192
banks incorporated by a State may be taxdb  h   nied  tatesby t224
States, declared to be in rebellion,....30
duty of president in, when excise law cannot be enforced.55
laws of to be regarded in construing the powers of licenses udere excis law,             68
not the intention of Congress to levy a tax upon.206
owning stocks in banks and railway corporations, not liable to taxation.21
Statement sworn or affirmed of certain particulars of manufacturers' business required          77
of certain particulars of business of manufacturers of tobacco, snuff, and ciars re
quired, and items thereof..........80
of manufacturers of tobacco, &c., to be made, and when, and how82
Statements of manufacturers (see Returns).......77
of cigar manufacturers, particulars of,...92
Stationery and blanks, pay to be allowed to assessors and assistant assessors of direct taxes
for....................12
&c., of assessors to be paid for.......44
Staves exempt from duty................94
Steamboats, duty on gross receipts of.........
managers of, to make monthly returns and pay duties, under penalties.99, 100
chartered by government exempt from tax while under such charter203
Steam-engines, duty on.................89
Steamers subject to hotel license............72
Stearine a manufacture................170
Steel rolled, sheets, ingots, rods, bars, or wire, duties on..                                 89
manufactures not otherwise provided for, duty on.91
Stereotype plates manufactures............184
Stereotypers' productions, duty on,.........87
Stereotypers must be licensed,............156
Stills, boilers, &c., forfeiture of for failure to make true reot.65
proceedings in remn........5
Stock, certificate of, stamp duty upon..........125
Stockholders in railways must pay tax upon money received for use of, under a leae224
Stone, building, duty on,                                                                       87
cost of erection', &c.,`not to  e as'selssed.88
monumental, duty on..................................                                   88
water pipes, duty on...................................                                 88
Stones, precious, and imitations of, duty on...........................                        91
building, when exempt from duty...................94
Stoves (.see Memufacturers)............................73
iron, d uty1 o.....................................                                   89
and holloyw ware defined.................................                             184
Stran-er, an illegitimate son a, under the law..........................                      206
Subscription list for extendlnb the gospel, and in furtherance of benevolent purposes, subject
Succession  to stamp duty.................................                                1.99
Sucsindefined...................................... 11
what shall be deemed a............                                                 112
in certain cases, increased benefit to be deeedi~a a.............                   112
beneficial interest accrunig by survivorship to, be deemed a new.........        112
duties on......................................                                   112
where alienated...................................                                113
where title is accelerated by surrender of prior interest...............         113
duty payable when successor becomes entitled in possession............        113
contingent encumbrance on,, not to be estimated in valuing a succession......    114
duty on, to be paid by the trustee or executor...................           114
where contiubent encumbrance takes effect as. an actual burden, proportionate
amount of tChe duty to be repaid,..114
in etimaiub  no  llownceto bmaefrny cotingency by which the estate
may pass to another person,...........................                          114
if estate actually pa sses by condition therein contained to another, proper allowance to be made.....................114
if the property is applied to pay predeces'sor's debts, duty to be'refundedanid executor to pay over the amount so refunded....................                   114
successor to pay duty' only on value obtained.....................           114
secretary of the treasury may refund duties on in certain cases...........       114
separate tracts may be separately assessed.....................                   115
return to be made to, assessor or assistant assessor..................             115
assistant assessor, if dissatisfied with return, may assess...........116
may add. expense of assessment...                                                  116
penalty for neglect to make return or pay duties.............116
duties on, by wbom. collected..........................                          116
appeal may be taken to assessor or to the commissioner of internal revenue,..      116
Successions............................................240
Successor and predecessor.................................                             112
lineal issue or lineal ancestor one per cent.......................                 113
brother or sister, or descendant of the same, two per cent...............        113
other relations,.k.     k'................   113
when dying before he becomes entitled in possession,......113




INDEX.                                                 329
PAGE
Successor, interest of in moneys to arise from sale of real estate under trust, to be deemed a succession..........................                                                    114
~                            ointerest of in personal  vder trusted int, to be cove  o realty chargeable as a suc~cession,...................................                                    114
~Sugb~.ar-cane juice, duty on.....,                                          85
Sugar, brown or MHuscovado, in certain cases, duty on,............85
clarified or refined, classes and rates of duty,........................                85, 86
refiners to pay duty on gross sales, and rate.......................                                  86
acandy, classified and rate...d                                   86
dutieso....................... 86.when liability to duty commens,.................227........ 86............................................... 226.............................................. 2''7
Suitsof                                   the United Statpenalties, &c............. to be in te na      t nied  tts54
removal......................... corts.57
Summons of defraud.ing parties if not...............    39
and notice in case of forfeiture...................       78
~~~.Surgeons not limited to place named in license.......                                   66, 68
must be licensed, and rat.........................                                      75
~who are.~;................                       75;.;..,........ ~..,..................... 160
veteraid into treasury,...............        160
Surplus in case of sale of goods for taxes to be paid to th~eowner........        14
from  sale of property for taxes to be paid into treasury,.15
proceeds of property of delinquent collectors to be paid to them...........18
of proceeds of forfeited  ods, how returned or disposed of.............        78
duty on, additions to...............................                                     107
npaid on, when to be deducted from duty on dividend...................        108
and contingent funds, additions to, taxable............................        2. 206
taxablei se ocntu.......................i. ue  f206
Surroates court, citation from not an   oriinal process,"..................    186
Swearin or affiury..................f... p54
Sw.ine,....aughtered, d.utyo..                                 96
whene..................... e    97
T.
Tables of MCullo  adopted for ascertaini    quantity of alcohol in spirits.......5....          59
Tacks, provisions concerninsub..                                                                              88..taxed.................1......                                      88
manufacturers.........179
Tapers, wax, stamp duties on...........................   18429
Tapes, cut, used in making hoop skirts, exempt from duty....................                                 94
Tarred paper, duty on,..........         87
Tavern-keepers (see Tobacco'nists).......................................                                   74
Taverns, hotels, and inns, rate of license.................................. 9071
definition of....1......                                                                            1
penalty in case of fraud in return of rental of.....................                               72
Tax, direct, of $20,000,000.........................3..............                                         3
districts for assessing, &c................................            4
assessor of to appoint assistants..........................                                       5
oath of assessor and assistant.....S  
secretary of treasury to make regulations for ass~essment of.S 
when to be assessed.S................               
collector of to give bond,.5
in assessing, regard to be ha~d  gto  tte`ialuatioli.6
property exempt from...............................                                               6
articles sebject to,..............................                             6
lists of property subject to taxation to he furnished by owner...........                         6
in certain cases may be prepared by officer.....................                                 6
assessors to give notice to owners of property to furnish lists of property liable to,            7
persons liable to must make return of income..........38
direct, officers of internal revenue to collect in States which hav;e notlas'su'med t'o pay',
and for which other provision has not beenimade....................                                  56
on income, disbursing officers to withhold five per cent, of salary exceeding $(iOO of
employds of United States.......109
alien upon the property for twenty years,...................                                         110
ex~ecutor to pay before the payment of aniy legacy.....................                               110
direct, no further to be colleeted until Ordered by Congress................                          131
proceedings under to continue......131
if imposed, may be, collected under rules to'be mad~e b  secretary of the treasury,.                   132
direct, rules for sale and redemption of lands sold for...................                            135
regulations for collection,.135
reasons for......:':::::s.   3
rolls, duplicates to be made of direct tax assessed.....................                              137
contents of,.137
how disposed of,.1137
additional to be made,........................137
sale, certificate of lands.................................                                         139
to be-assessed on all lands not exempted by law.....................                                  145
assessed subsequent to December 31, 1860, not valid....................                               145
but subsequent valuations may be examined to aid in ascertaining valuation........                    145
laws, how related to the sale of lands..........................                                    146
42




330                                         INDEX.
PAGE~
Tax, if the estate be struck off for less than two thirds the assessed value146
power to bid for United States discretionary, and not a duty.146
may be assessed in any State..........146
but military authority must be established before assessment146
deducted from income,..............153
of corporations not deducted..........153
paid for licenses to be deducted,........                                          162
upon officers in the civil service of the United Staterll rassn                         2
to be paid by railways upon their respective shares of receipts203
where to be asssessed,.. 204............
not the intention to impose a tax upon States.206
rule for levying, on advertisements,.......206
coupons payable in foreign countries not subject to.2
collected by distraint..............28
suits, if instituted, to be brought in United States court218
stamnp. on papers issued by custom-house officers.223
may be assessed upon banks incorporated by a State.224
on interest and dividends paid by corporations..24
upon banks and bankers, and returns by263, 26
on books....................273
upon cigars....................277
rate of,...............278
demand for income,...............293
Taxes, direct, lists of property to be with reference to arai  ay8
to be equalized and apportioned by boards of assessors10
lists of, to be revised by boards of assessors10
irregularities of to be reported to Congress.10
to be apportioned by board of assessors in certain cases.11
lists of and contents of.........11
a lien for two years...........12
lists of, to be receipted for by collector.12
demand for direct tax to, made at dwellings..13
direct, distraint for if not paid in twenty days,..13
real estate sold for, may be redeemed within two years.14
deed of real estate sold for, not to be given till time for redemption has expired,..  14
if real estate insufficient to pay, the United States to take the property.14
real estate seized for taxes may be redeemed prior to sale.14
property to be sold in case tax is not paid,....14
provisions as to sale of real estate for... 1..
certain articles exempt from distraint for...14
in case of sale of goods for, surplus to be paid to the owner.14
when personal property insufficient, real-estate may be sold.14
surplus of proceeds from sale of real estate to be paid into treasury...
mode of collecting of non-residentsI..................               1
against non-residents to be advertised in certain casesI.................              15
if unpaid for one year,.15
on lands purchased by secretary of treasury for the Unte   tates tobe creditedto
collector,..17
direct, amount collected'to'be reported to Cougbre'ss'annually'by' secretary''of t'h e
treasury.................................                                            18
proceedings for collection of in case any State fails to pay her qut.. I
sale, title under,.21
deduction from to States thatp'ay..22
commissioner ofI....................................                                   23
authority, duty, and salary of......................                    24
clerks of.................................                              24
direct, collection of in insurrectionary district.....................                21
charged upon all lands inI................................                              24
Tax commissioners, how appointed..............................                                25
salary of,...............................                               25
security given by.............................                           25
salary of, to commence when...................25
time of entering on duty........................                         25
on land according to valuation..............................                            25
may be paid in sixty days after the amount is dixedI...............          25
commissioners to give certificate of sale of forfeited lands................          26
may lease certain lands..........................                         27
mnay make regulations relative to support of families...........        27
ilay sell to soldiers, &c......................                2-7
abatement of' in certainl cases I......................29
of State may be paid by release of claims against the United States,.                     29
commissioners to adivertise for sale lands on which taxes are, unpaid...........       31
certificate of, how impeached.......................                     33
rate how determined...................................                                  155
lists to he advertised in one paper I............................                        155
if 1ee for be -not ptaid, tenl per cent. to be addedI..........1............            155
Telegraph companies must pay duty on gross receipts,.99
must make rnonthry returns and pay duties,&c., ulnder penalties,.. 99, 100
Telegraphic despatches, duty on gross receipts from......................                      99
Temporary residents, their teturns to be transmitted., &c....................                  114
Tents, duty nil,88
Territories, direct tax levie~d'upon and'apportioned.                                            4
incuded in the word, "State II wherever used in the excise lawI..........        134
Testator's advances to Isis sons how consideredI........................                      217
Theatres, proprietors of' must be licensed, and rate.......................                    74
what are,.74
what are not.,                                                                        74




INDEX.                                            331
PAGB........Theatres, leased, who is to pay license................ 74..duties on g...ross receipts of......................                          99
parties controlling must make monthly returns and pay duties, under penalties,.   99, 100..Thread, duty on,....                                                             90, 91
Tickets, lottery, to  e stamped dwith name o f vendsale,.............                   102
~~~~~~......Tiles, draining and water pipes, duty on.....~.                 88
~~~~~Timber,.....proceeds of subject to taxation as income..  149
~~~Timepiecesi ~.... ~t on,................... d. o87
Tin-foil, vendes or makers of, to render sworn statement in certain cases.........I.     82
Tin manufactures not otherwise provided for, duty on,....                               91
roon not taxabl~..e..................                                               178
Title undertax sale....................21
Tobacco, cigars, coal oil, spirits, &c. to  e inspected....................             60
snuff, or cigars manufactured, may be transferred without payment of duty, when,.  82
penalty for removing or selling without payment of
duties...............                   83
penalty for purchasing without inspection, &c.,...      83
not exempt from duty in certain cases,....1. 83
manufactured, duty........................                           91, ~spiritsng,......and coal oil, decision cocernin................             274
a.o d.....................   7
duty on-when in bond,                                                275
liabilon,......................                                 275
ciars, and snuff, concernin  the fraudulent sale of,.................         280
declaration by manufacturer of.................       282
~..inventory of.................                 283'~who are..................7...    74
who need not take out additioalicense as such,................  74
when exempted from license..........................                         76
Ton to e two th......................... 88, 179........................Toll roads, duty on gross receipts                           97, 98
duty may he added to fares...........................                  98
parties manain, to make monthly returns and pay duties, &c.. under penalties,. 99, 100
bridges, when liable to duty, on gross receipts, and rate...............        97, 98
duty may be added to fares.                                                   98
parties manaing to make monthly returns and pay duties, &c.. under penalties,  99, 100
cities and towns ownin, liable to tax on receipts,............               203
ferries when liable to duty on  ross receipts of, and rate............          97, 98
duty-may be added to fares......................                          ~        ~~~~ 98
manaers must make monthly returns and pay duties, &c., under penalties........   99, 100............................................. 14:
~Tools, &c., exempt.....................     12
Town treasurer's orders on state treasurer not exempt.....................ll)2
Trade, not specifiedl (see Business)...............................                                  7 6
Traffic, articles of, defined....................................                                  220
Transfer of licenses authorized.......                                                               67
new entry to be made in case of..67
transportation bonds, for removal of tobaeeo, &c........................                             82
companies must pay on gross receipts..................209
Treasury, first comptroller, of to institute proceedings against delinquent collectors..     17
solicitor of to issue warrant against'delinquent collectors of direct taxes,..             17
Treasury departmnent, collectors of direct taxes to render final account to, of collections made,     17
how accounts with collectors of direct taxes are to be kept.......           18
secretary of, to report to Cougrets annually...............                  18
notes of the United States, roles for the redemption of mutilated...........              209
Tree dealers, two classes required to take lieense.........................                         166
Trees, growing of, not considered farming...........................                                 166
Trimmnings for harness~ ificluded in the harness,........................                          176
Trustees to make returns of income, of estates held by them in trust..............                  105
Trust company, divideflds of, subject to duty, and mode of assessing and collectin,.......          107
funds for religious purposes taxable, when and where,.................                     152
deeds to be stamped as mortgages.......200
Tubs, timber for, exempt from'duty............... 94
Turpentine, spirits of,....................                                    85
crude, a manufacture.......185
Turnpikes (see Roads)...........                                                                 97, 98
Turnpike companies, to pay duty, on dividends, &c.......................                            108
to make returns of dividends, &c., under penalty.108....    
to deduct'duty from dividends, &c.                                             108
Twist tobacco, duty on.......................91
U.
Umbrellas, duty on................................ 87
Umbrella stretchers exempt fromi duty,..94
United States to take real estate in case it i's not suficiienti to pay taxes..                      14
debts due to from collectors, how collected..................                         23
notes of~ less denomination than one dollar, circulation of prohibited.......         31
claims may be compromised, by whom.......33
bond s, no deduction to be made therefrom..........218notes, mutilated, rules for tbe redemption of..................                      268,
Understated, or underestimated, license to be reassessed, and increase to be indersed on license,    76
Underestimated license to be reassessed, and increase to be indorsed..............         76
Undertakers are mnanufa~cturers',................................                                   157.
Unstamaped instruments, certified copy of, when evidence...........20S




332                                         INDEX.
V.
PAGE
Valuation, regard to State in assessing direct tax...6
for assessing direct tax...........
to be made by assessors of direct taxes from information, in certain cases7
no appeal from.............7
notice to be given when lists of are completed.8
how to be determined...........
to be re-examined in certain cases......
but not to be increased without notice,...
lists of to be lelivered to boards of assessors..9
may be equalized.............
for direct taxation, to be revised by boards of assessors.                           10
of boards of assessors, final.......10
to be equalized..............
not to be changed unless errors appear..10
inequalities of to be reported to Congress.............            10
and apportionment under direct tax act to continue until changed by law              11
of lands for assessment of direct tax, how made..137
of parcels, how made................                                                37
book for assessment of direct tax.....144
Value of goods in returns of manufacturers, how fixed..80
to be estimated by whom............80
of books for purposes of taxation.......274
Varnish, duty on..................86
Vegetable oils (see Oil)................84
Vegetables, preserved, duty on,............87
desiccated, a manufacture........176
Vehicles, duty on gross receipts of..........
classes, rates, and duties on, and exemptions from duty..95, 96
Venders, &c., of tinfoil to make sworn statement, in certain cases..82
Veneers, sawing of, not subject to duty........159
Vessels subject to hotel license...........72
duty on gross receipts of...........97
managers of to make monthly returns and pay duties, under penalties.99, 100
carrying passengers to or from foreign ports not required to take a hotel license,.   156
Vinegar,........                                            85
Vintners mnay sell, without additional license, wines at I o     ing.76
Vouchers for forfeited property turned over to any department.78
W.
Wagons, annual duties on...*.....95,96
Warden, port, not synonymous with phrase " olle~ct~or of customs,"..                     222
Warehouse, may be erected by distillers of spirits and coal oil................           61
bonded, tax to be paid on spirits, unless removed to................          61
tobacco, &c., may be removed to, under what regulations.........         82
officer in charge to give certificate upon removal..................              12.3
receipts, stamp duty on..............................                            127
receipts......................................                                   186
Warrant, collector's.......................................                                   291
Warps, for weaving, duty on,...............90...........g, 91
Washing-ton dealers, their licenses....................167'Watches', gold, or part gold, or gilt, classes, and annual duty. on,.95, 96
Water rents not taxes......................................                                   151
Waters, mineral or medicinal, duties on............................                            88
Weighers' returns, stamp duty on..............................                               127'Whale oil, exempt from duty..................................                                94
Whalers to be assessed for total yield of voyage........................                     151
Whip peddlers must take licenses................................                              159
White lead, duty on.......................................                                     86
Wholesale dealers in liquors, license fee of...........................                       69
definition of................69
license fee of......................69
definition of...............*.........                           69
Widow of foreigner, and resident abroad, exempt from income tax...............        207
Will, probate of, stamp duty on.................................                              127
how stamped.......................................                                     214
if approved in another jurisdiction, additional stamp required...............214, 215
Willow, nianufactures not otherwise provided for, duty on...................           91
Wine (see Peddlers).......................................                                    73
(see Apothecaries, Vintners)...............................                             76
grape, duty on...................90.......*.... g
currant, &c., provisions concerning...........................                          90
penalty for selling, in certain cases............................                        90
or liquors denominated as wine, duty on,............90.......      g
not spirituous liquors..................................                               169
Wire, steel, duty on................................I......                                    89
cloth taxable..................*...........                              171
Witnesses, fees of........................................                                    42
how to be summoned...............................                                  42
Wood screws, duty on.........87
manufactures ntohrieprov'id'ed ior,'duty' on.91




NmDEX.                                             333
PAGE...Wooden ware (see.Manufacturers).                                                        73
Wool, certain manufactures of, duty, on.,91.....pulling, not a manufacture...                                                  156
puller, who sells wool, subject to taxation.                                                   156
but is exempt if he sells through a commission house.................       156
agents may purchase for one party without license...................  163
Words referrin  to person construed to include partnerships, associations and corporations,  77
Worsted, manu tures not otherwise provided for, duty on.......                          91
Wrapping, cotton twine....................................                             178
Writ, stamp duty on.................. 127,128
of habeas corpus, error  certiorari, eempt from stamp duty,..............           200
~~.of scire~fa...................      233
Y.
Yachts, annual duties on...........................95, 96
defined,....o.........9.. *.*.................. 205
Yarn, duty on.......................................    90, 91
Yellow sheathing metal, duty on,...................89
Z.
Zinc, oxide of, duty on....................86
manufactures not otherwise provided for, duty on,.........91