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of value from any person for any duty or tax due to the United States, or for any 2 March 1867. violation or pretended violation of any revenue law of the United States, such person Penalty for pershall be deemed guilty of a felony, and on conviction thereof, shall be liable to a fine of sonating revenue five hundred dollars, and to imprisonment not less than six months and not exceeding two years, at the discretion of the court.
III. ASSESSORS AND COLLECTORS.
12 Stat. 433.
16. That, for the purpose of assessing, levying and collecting the duties or taxes 1 July 1862 3 2. hereinafter prescribed by this act, the president of the United States be and he is hereby authorized to divide, respectively, the states and territories of the United States and Collection disthe District of Columbia into convenient collection districts, and to nominate and, by and with the advice and consent of the senate, to appoint an assessor and a collector for Assessors and each such district, who shall be residents within the same: Provided, That any of said states and territories and the District of Columbia may, if the president shall deem it proper, be erected into and included in one district: Provided, That the number of Number of disdistricts in any state shall not exceed the number of representatives to which such state shall be entitled in the present congress, except in such states as are entitled to an increased representation in the 38th congress, in which states the number of districts shall not exceed the number of representatives to which any such state may be so entitled: And provided further, That in the state of California the president may establish a number of districts not exceeding the number of senators and representatives to which said state is entitled in the present congress.
13 Stat. 224.
17. The second section of an act entitled "An act to provide internal revenue to sup- 30 June 1864 27. port the government and to pay interest on the public debt," approved July 1st 1862, (a) shall remain and continue in full force; and the president is hereby authorized to alter Alteration of disthe respective collection districts provided for in said section as the public interests may require.(b)
18. Each assessor shall divide his district into a convenient number of assessment districts, which may be changed as often as may be deemed necessary, subject to such Assessment dis regulations and limitations as may be imposed by the commissioner of internal revenue, tricts. within each of which the "assessor, (c) whenever there shall be a vacancy, shall appoint, Appointment of with the approval of said commissioner, one or more assistant assessors, who shall be assistant assesa resident of such assessment district;" (d) and in case of a vacancy occurring in the office of 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.(e)
19. Before any collector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be prescribed by the commissioner of internal revenue, Collectors to under the direction of the secretary of the treasury, with not less than five sureties, to give bond. be approved by the solicitor of the treasury, conditioned that said collector shall faith- Condition. fully perform the duties of his office according to law, (g) and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the secretary of the treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the first comptroller of the treasury. And such collector shall, from time to time, renew, strengthen and increase his When to be reofficial bond, as the secretary of the treasury may direct, with such further conditions newed. as the said commissioner shall prescribe.
20. Each collector shall be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their Appointment of services, and also to revoke any such appointment, giving such notice thereof as the deputy-collectcommissioner of internal revenue shall prescribe; and may require bonds or other securities, and accept the same from such deputy. (h) And each such deputy shall have the like Their powers. authority, in every respect, to collect the duties and taxes levied or assessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States Responsibility of 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.(¿)
(a) Supra 16.
(b) See 4 Int. R. Rec. 118.
(c) The attorney-general having held this provision to be unconstitutional, 11 Opin. 209. by act 15 January 1866, the power of appointing assistant assessors was vested in the secretary of the treasury. 14 Stat. 2.
(d) So amended by act 3 March 1865, 1. 13 Stat. 469.
14 Stat. 101.
(g) The careless taking of an insufficient transportation bond is a breach of the collector's official bond, and renders his sureties liable to the extent of the penalty. United States v. Thorn, 9
Int. R. Rec. 65.
(h) See Cogswell v. Eames, 14 Allen 48.
(i) By act 1 March 1869 it is provided, That any deputy-col lector of internal revenue who has performed, or may hereafter perform, under authority or requirement of law, the duties of collector of internal revenue in consequence of any vacancy in the office of such collector, shall be entitled to and receive so much of the same pay and compensation as is provided by low for such collector; but no such payment shall in any case be made when the collector has received or is entitled to receive compensation for services rendered during the same period of time. 15 Stat. 282.
30 June 1864 21.
Penalty for act
21. Every assessor or assistant assessor who shall enter upon and perform the duties of his office without having taken the oath or affirmation prescribed by “law,”(a) ing before taking or who shall wilfully neglect to perform any of the duties prescribed by this act, at the of time and in the manner herein designated, or who shall knowingly make any false or For neglect of duty. fraudulent list or valuation or assessment, or shall demand or receive any compensation, For extortion, &c. fee or reward, other than those provided for herein, for the performance of any duty, or
shall be guilty of extortion or wilful oppression in office, shall, upon conviction thereof in any circuit or district court of the United States having jurisdiction thereof, be 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 for ever disqualified from holding any office under the government of the Appropriation of United States. And one half of the fine so imposed shall be for the use of the United
States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said assessor or assistant assessor for the amount of damages sustained in favor of the party injured, to be collected by execution.
22. There shall be allowed and paid to the several assessors a salary of fifteen hundred dollars per annum, payable quarterly; and, in addition thereto, where the receipts of the collection district shall exceed the sum of one hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one-half of one per centum upon the excess of receipts over one hundred thousand dollars; where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, one-fifth of one per centum upon the excess of receipts over four hundred thousand dollars; where the receipts shall exceed six hundred thousand dollars, one-tenth of one per centum upon such excess; but the salary of no assessor shall in any case exceed the sum of four thousand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the commissioner of internal revenue, for office-rent; but no account of 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 officers of the treasury department. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges 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; and the chief clerk of any such assessor is hereby authorized to administer, in the absence of the assessor, such oaths or affirmations as are required by this act. And there shall be allowed and paid to each assistant assessor "five" 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 for making tobacco, snuff or cigars; * 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 treasury, their necessary and reasonable charges for stationery and blank books used in the discharge of their duties, and for postage actually paid on letters and documents received and sent, and relating exclusively to official business, and for money actually paid for publishing notices required by this act: Provided, That no such account shall be approved unless it shall state the date and the particular item of every such expenditure, and shall be verified by the oath or affirmation of such assessor or assistant assessor; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized: Provided further, That the commissioner of internal revenue may, under such regulations as may be established by the secretary of the treasury, after due public notice, receive bids and make contracts for supplying stationery, blank books and blanks to the assessors, assistant assessors and collectors in the several collection districts: Provided further, That the secretary of the
(a) So amended by act 13 July 1866. 14 Stat. 104.
Ibid. 22. Compensation of
Incidental ex. penses.
Affidavit to account.
Powers of chief clerk. Compensation of
Accounts, how verified.
Proposals for stationery.
treasury shall be and he is hereby authorized, to fix such additional rates of compen- 80 June 1864. sation to be made to assessors and assistant assessors in cases where a collection dis- Additional comtrict embraces more than a single congressional district, and to assessors and assistant pensation in cerassessors, revenue agents and inspectors, in Louisiana, Georgia, South Carolina, Alabama, Florida, Texas, Arkansas, North Carolina, Mississippi, Tennessee, California, Nevada and Oregon, and the territories, as may appear to him to be just and equitable in consequence of the greater cost of living and travelling in those states and territories, and as may, in his judgment, be necessary to secure the services of competent officers; but the compensation thus allowed shall not exceed the rate of five thousand dollars per annum. (a)
sistant, for ap
23. If any assessor shall demand of or receive, directly or indirectly, from any Ibid. 23. assistant assessor, as a condition of his appointment to or continuance in his said office Penalty for takof assistant assessor, any portion of the compensation herein allowed such assistant ing pay from asassessor, or any other consideration, such assessor so offending shall be summarily dis- pointment. missed from office, and shall be liable to a fine of not less than five hundred dollars, upon conviction of said offence in any district or circuit court of the United States of the district in which such offence may be committed.
24. The assistant assessors shall make out their accounts for pay and charges allowed Ibid. ¿ 24. by law, monthly, specifying each item and including the date of each day of service, Accounts of asand shall transmit the same, verified by oath or affirmation, to the assessor of the dis- sistant assessors. trict, who shall thereupon examine the same, and, if it appears just and in accordance with law, he shall endorse his approval thereon, but otherwise shall return the same with objections. Any such account, so approved, may be presented by the assistant assessor to the collector of the district for payment, who shall thereupon pay the same, and when receipted by the assistant assessor, be allowed therefor upon presentation to the commissioner of internal revenue. Where any account, so transmitted to the Appeals. assessor, shall be objected to, in whole or in part, the assistant assessor may appeal to the commissioner of internal revenue, whose decision on the case shall be final. And Penalty for fraudulent apshould it appear, at any time, that any assessor has knowingly or negligently approved proval. any account, as aforesaid, allowing any assistant assessor a sum larger than was due according to law, it shall be the duty of the commissioner of internal revenue, upon proper proof thereof, to deduct the sum so allowed from any pay which may be due to such assessor; or the commissioner as aforesaid may direct a suit to be brought in any court of competent 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 calculating the commissions of assessors and collectors of internal revenue in districts whence cotton or distilled spirits "or other articles" are shipped in bond, to be sold in another district, one-half the amount of tax received on the quantity of cotton or spirits "or other articles" so shipped, shall be added to the amount on which the commissions of such assessors and collectors are calculated, and a corresponding amount shall be deducted from the amount on which the commissions of the assessors and collectors of the districts to which such cotton or spirits "or other articles" are shipped, are calculated. (b)
25. There shall be allowed to collectors, in full compensation for their services and that of their deputies, a salary of fifteen hundred dollars per annum, to be paid quar- Compensation of terly, and in addition thereto a commission of three per centum upon the first hundred collectors. 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, "and not exceeding one million of dollars, and one-eighth of one per centum on all sums above one million of dollars ;"(c) such commissions to be computed upon the amounts by them respectively collected and paid over and accounted for under the instructions of the treasury department. And there shall be further paid, after the account thereof Stationery and has been rendered to and approved by the proper officers of the treasury, to each col- postage. lector, his necessary and reasonable charge, for "advertising," (c) stationery and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent, and exclusively relating to official business; but no such account shall be approved unless it shall state the date and the particular items of every such expenditure, and shall be verified by the oath or affirmation of the collector: **Provided, That the secretary of the treasury be authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the
(a) So amended by acts 13 July 1866, 14 Stat. 104; and 2 March 1867, 14 Stat. 473.
(b) So amended by acts 13 July 1866, 14 Stat. 105; and 2 March 1867, 14 Stat. 473.
(c) So amended by act 8 March 1865, 1. 13 Stat. 469
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.
26. In the adjustment of the accounts of assessors and collectors of internal revenue, which shall accrue after the 30th of June 1864, and in the payment of their compensation for services after that date, the fiscal year of the treasury shall be observed; and where such compensation, or any part of it, shall be by commissions upon assessments or collections, and shall during any year, in consequence of a new appointment, be due to more than one assessor or collector in the same district, such commissions shall be apportioned between such assessors or collectors; but in no case shall a greater amount of the commissions be allowed to two or more assessors or collectors in the same district than is or may be authorized by law to be allowed to one assessor or collector. And the salary and commissions of assessors and collectors heretofore earned and accrued shall be adjusted, allowed and paid in conformity to the provisions of this section, and not otherwise; but no payment shall be made to assessors or collectors on account of salaries or commissions without the certificate of the commissioner of internal revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of the delay.(a)
3 Mar. 1865 15. 13 Stat. 486. Secretary to designate collector to dis. charge duties re
27. In any port of the United States in which there is more than one collector of internal revenue, the secretary of the treasury may designate one of said collectors to have charge of all matters relating to the exportation of articles subject to tax under the laws to provide internal revenue; and at such ports as the secretary of the lating to exports. treasury may deem it necessary, there shall be an officer appointed by him to superintend
all matters of exportation and drawback, under the direction of the collector, whose compensation therefor shall be prescribed by the secretary of the treasury, but shall not exceed, in any case, the annual rate of two thousand dollars, excepting at New York, where the compensation shall be an annual rate of three thousand dollars. And all the books, papers and documents in the bureau of drawback, in the respective ports, relating to the drawback of taxes paid under the internal revenue laws, shall be delivered to said collector of internal revenue; and any collector of internal revenue, or superintendent of exports and drawbacks, shall have authority to administer such oaths and certify to such papers as may be necessary, under any rules and regulations that may be prescribed under the authority herein conferred.(b)
28. No assessor or collector shall be detailed or authorized to discharge any duty imposed by law on any other collector or assessor; but a supervisor of internal revenue within his territorial district, suspend any collector or assessor for fraud, or gross may, neglect of duty, or abuse of power, and shall immediately report his action to the commissioner of internal revenue, with his reasons therefor in writing, who shall thereupon take such further action as he may deem proper.
29. Every collector having charge of any warehouse in which distilled spirits, tobacco or other articles are stored in bond, shall render a monthly account of all such articles to the commissioner of internal revenue; which account shall be examined and adjusted, monthly, by him, so as to exhibit a true statement of the liability and responsibility of every such collector on such account. In adjusting such account the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law, to any owner of such goods or articles, for leakage or other losses.
IV. ASSESSMENT OF INTERNAL TAXES.
30. It shall be the duty of any person, partnership, firm, association or corporation, made liable to any duty, license, stamp or tax imposed by law, when not otherwise Returns of taxa- provided for, on or before the first Monday of May (c) in each year, and in other cases
ble property to be made to assistant assessors.
before the day of levy, to make a list or return, verified by oath or affirmation, to the assistant assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, the quantity of goods, wares and merchandise made or sold, and charged with a specific or ad valorem duty or tax, 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.
31. The instructions, regulations and directions, as herein before mentioned, shall be
30 June 1864.
Ibid. 26. Accounts, how adjusted.
20 July 1868 51. 15 Stat. 145.
Assessors and collectors not to be detailed to perform duties of others.
Power of suspen
Ibid. 100. Certain collectors to render monthly accounts.
30 June 1864 11. 13 Stat. 225.
(a) So amended by act 13 July 1866, 9. 14 Stat. 106.
(b) So amended by act 13 July 1866, 20. 14 Stat. 153.
(e) On or before the first Monday of March, by act 2 March 1867. 14 Stat. 471.
binding on each assessor and his assistants, and on each collector and his deputies, and 30 June 1864. on all other persons in the performance of the duties enjoined by or under this act; Duties of assistpursuant to which instructions the said assessor shall, on the first Monday of May (a) in ant assessors. each year, and from time to time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, owning, possessing or having the care or management of any property, goods, wares and merchandise, articles 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 and means, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned.
assessors to make
32. If any person liable to pay any duty or tax, or owning, possessing or having the care or management of property, goods, wares and merchandise, articles or objects When assistant liable to pay any duty, tax or license, shall fail to make and exhibit a list or return out returns from required by law, but shall consent to disclose the particulars of any and all the pro- information. perty, goods, wares and merchandise articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license as aforesaid, then and in that case, it shall be the duty of the officer to make such list or return, which, being distinctly read, consented to and signed, and verified by oath or affirmation, by the person so owning, possessing or having the care and management as aforesaid, may be received as the list of such person.
33. In case any person shall be absent from his or her residence or place of business, Ibid. 14. at the time an assistant assessor shall call for the annual list or return, and no annual Notice to be left list or return has been rendered by such person to the assistant assessor, as required by for absent perlaw, 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 nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such assistant assessor the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or if any person, without notice as aforesaid, shall not deliver a monthly or other list or return 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, is false or fraudulent, or contains any understatement or undervaluation, it shall be law- Parties may be ful for the assessor to summon such person, his agent, or other person having posses- duce their books. sion, custody or care of books of account containing entries relating to the trade or business of such person, or any other person 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 tax as aforesaid, or the lists, statements or returns thereof, or any trade, business or profession liable to any tax as aforesaid. (b) And the assessor may summon, as aforesaid, any person residing or found within the state in which his district is situated; and when the person intended to be summoned does not reside and cannot be found within such state, the assessor may enter any collection district where such person may be found, and there make the examination hereinbefore authorized; and to this end he shall there have and may exercise all the power and authority he has or may lawfully exercise in the district for which he is commissioned. The summons authorized by this section shall in all cases be served by an assistant assessor of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand, or left at his last and usual place of abode, allowing such person at the rate of one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such assistant assessor shall be evidence of the facts it states, on the hearing of an application for an attachment; and when the summons requires the production of books, it shall be sufficient if such books are described with reasonable certainty. In case any person so summoned shall neglect or refuse to obey such
(a) The first Monday of March, by act 2 March 1867. 14 Stat. 471. (b) This power is only applicable to cases thereafter to arise; it
to be made, in
How assessments case of neglect to make return.
does not embrace past transactions. Ex parte row 3 Int. R. Rec. 134. The power hereby conferred is not in conflict with the constitution. Ex parte Meadow, 10 Int. R. Rec. 74.