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249. Architects and civil engineers. 250. Builders and contractors.

251. Plumbers and gasfitters.

252. Assayers.

253. Miners.

254. Express-carriers and agents.

255. Grinders of coffee or spices.

256. Certain persons to be exempt from special tax.

257. Other exemptions.

258. Distillers.

259. Rectifiers.

260. Compounders of liquors. 261. Retail dealers in liquors. 262. Wholesale liquor dealers. 203. Manufacturers of stills. 264 Dealers in leaf tobacco. 265. Dealers in tobacco.

266. Manufacturers of tobacco.

267. Manufacturers of cigars.

268. How amounts of monthly and annual sales to be ascertained.

V. DUTIES ON MANUFACTURES, ETC.

269. Manufacturers to furnish sworn statements to assistant assessors. To make monthly returns of products and sales. Forms of returns, &c.

270. Duties to be paid monthly. Duties to be a lien. Payment of duties on goods manufactured on commission.

271. Dutiable goods to be forfeited in default of payment. Proceedings to enforce forfeiture. How summons to be served. Disposition of proceeds of sale. Power of commissioner to review cases of forfeiture. What acts to be ground of forfeiture. Sale of perishable articles.

272. Assessment of duties on goods sold.

273. Manufacturers to render accounts of sales. How value and amount to be estimated.

274. Duties on manufactures, &c.

275. Gas.

276. Manufacturers to pay tax on excess of sales over $5000. 277. Distillers and refiners of mineral oils.

VI. DUTIES ON SALES.

278. Duty on sales.

279. On sales by brokers and bankers. Contracts to be stamped. What to be therein stated. Penalty for violation. Tax on sales by commercial brokers.

VII. SPECIFIC DUTIES. 280. Duties on carriages. Watches. Billiard-tables. Plate.

286. Monthly returns to be made. Payment of tax. Penalty for neglect to make returns. For non-payment of tax, &c.

IX. TAX PASSPORTS.

287. Tax on passports.

X. TAX ON BANKING BUSINESS.

288. Tax on deposits: on capital: on circulation. Monthly returns to be made. Payment of taxes. Branch banks. National banks. What banks to be exempt.

289. Tax on circulation of state banks.

290. Capital of state banks. When circulation to be exempt from tax. Returns by state banks converted into national banks. 291. Tax on circulation of municipal notes.

293. How lottery tickets to be stamped.

294. Penalty for selling lottery tickets without license.

295. Additional penalties. Managers to keep accounts. To be open to inspection. Penalty for violation.

XII. INCOME DUTIES.

296. Income duties to be levied.

297. What deductions to be made from gross income. On what assessed.

298. Returns to be made by parties liable to income duty. How assessed in case of neglect or refusal. Oath where income is less than $1000; or where duty has been paid in another district; or where amount has been increased by the assistant assessor. Appeals.

299. When income duties to be payable. Penalty for default. 300. Duty on dividends. How paid. Returns. Penalty for default.

301. Returns where no dividends are declared.

there is no administration. Tax deeds. Papers to be exhibited. Penalty for refusal. Effect of recitals in deeds.

308. Definitions.

302. Duties on interest payable on corporation bonds. How payable. Returns. Penalty for default.

303. Duty on salaries. To be deducted by disbursing officers. Prize-money. Not to apply to mechanics, &c.

304. Foreign consuls to be exempt from income duty.

305. Returns to state whether they are made in currency or specie. Penalty for neglect.

XIII. LEGACY AND SUCCESSION DUTIES.

309. Who to be deemed successors and predecessors.

310. What to be deemed a succession.

306. Duty on legacies and distributive shares of personal property. Rates of duty. Exemptions.

307. Duty to be a lien. dered. Effect of receipt.

Payment of duty. Account to be ren-
Penalty for default. Proceedings where

311. Joint successions.

312. Cessation of charge to be deemed a succession.

313. Effect of secret trust.

340. Foreign bills to be stamped before payment. 341. What instruments to be exempt from stamp duty. 342. Who to be supplied with stamps. Commissions thereon. Discount on proprietary stamps. Allowance for stamps rendered

VIII. DUTIES ON RECEIPTS FROM RAILROADS, ETC.

281. Tax on receipts of railroads, steamboats, &c. Toll bridges useless, &c. What stamps may be sold on credit. Suits on and ferries. May add tax to fare. Exceptions. 282. Express companies.

bonds, &c.

283. Insurance companies.

284. Telegraph companies.

285. Theatres, &c.

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XI. TAX ON LOTTERIES.

292. Tax on receipts of lotteries. Monthly returns. Payment tions. of tax. Penalty for violation.

343. Collector to decide whether instrument is liable to stamp. Special stamp for such cases.

344. Unstamped instruments not to be admitted in evidence. Instruments executed abroad to be stamped before being used.

345. Provisions in relation to stamps, &c., to include proprie tary articles.

346. Penalty for making or selling proprietary articles without stamps.

347. Penalty for removing such stamps with fraudulent intent. 348. Penalty for evading stamp duty.

349. If intended for exportation, may be manufactured in bonded warehouses. Bonds. Removal for exportation. Materials may be removed thither. Superintendence of labor. 350. Who to be deemed manufacturers.

1

351. When stamps to be supplied to collectors without prepayment. Bond to be given. Collector to supply deputies.

352. Matches, &c., may be transferred to bonded warehouse. How withdrawn. No drawback to be allowed.

353. When apothecaries not to be deemed manufacturers.
354. No stamp tax to be imposed on certain medical prepara-

355. Additional penalty on manufacturers for selling unstamped articles.

356. Stamp duties on agreements.

357. Bank checks, &c.

358. Bills of exchange and promissory notes.

359. Foreign bills.

360. Bills of lading.

361. Bills of sale.

362. Bonds.

363. Certificates.

364. Charter-parties.
365. Contracts.

366. Conveyances.

367. Custom-house entries.
368. Policies of insurance.

369. Leases.

370. Manifests.

371. Mortgages.

372. Passage tickets.

373. Powers of attorney.

374. Probates and letters of administration.

375. Protests.

376. Receipts.

377. Patent medicines.

378. Perfumery and cosmetics.

379. Friction matches.

380. Wax tapers, &c.

381. Playing-cards.

382. Preserved meats, fruits, &c.

XV. DRAWBACK AND ALLOWANCE. 383. Amount of drawback to be allowed. Exceptions. Certifi

cates to be received in payment of duties.

ances.

384. Penalty for fraudulent attempt to obtain drawback. 385. Drawback not to be allowed on certain articles.

Further allow

386. Drawback on alcohol and rum. Penalties for frand. 387. How alcohol and rum may be exported with privilege of drawback. Form of entry. Oath. Bond. Bills of lading. Inspection, &c.

A. COLLECTION OF INTERNAL REVENUE.

I. OFFICE OF COMMISSIONER OF INTERNAL REVENUE.

12 Stat. 432.

internal revenue

1. For the purpose of superintending the collection of internal duties, stamp duties, 1 July 1862 ? 1. licenses or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby created in the treasury department to be called the Commissioner of office of the commissioner of internal revenue; (a) and the president of the United to be appointed. States is hereby authorized to nominate, and, with the advice and consent of the senate, to appoint a commissioner of internal revenue.

**

2. That the office of the commissioner of internal revenue be reorganized so as to 13 July 1866 2 64. include:

14 Stat. 170. Officers and salaries.

One commissioner of internal revenue, with a salary of six thousand dollars; and One deputy-commissioner, with a salary of three thousand five hundred dollars; (b) Which offices are already created, and the duties thereof defined by law; and to authorize, under the direction of the secretary of the treasury, the employment of the following additional officers and clerks, and with the salaries hereinafter specified, namely:

Two deputy-commissioners, each with a salary of three thousand dollars;

One solicitor, with a salary of four thousand dollars;

(a) These acts are constitutional. United States v. Riley, 5 Blatch. C. C. 204.

(b) By act 3 March 1863, 19, the deputy commissioner of in

Seven heads of divisions, each with a salary of two thousand five hundred dollars; Thirty-four clerks of class four; forty-five clerks of class three; fifty clerks of class two; and thirty-seven clerks of class one;

Fifty-five female clerks; five messengers;

Three assistant messengers, and fifteen laborers;

13 Stat. 223.

missioner.

3. For the purpose of superintending the collection of internal duties, stamp duties, 30 June 1864 2 1. licenses or taxes, imposed by this act, or which may hereafter be imposed, and of assessing the same, the commissioner of internal revenue shall be charged, under the direc- Duties of comtion of the secretary of the treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps and licenses, and distributing the 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 in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps, from time to time, as occasion shall require. He may also contract for or 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. * *

4. It shall be the duty of the commissioner of internal revenue to pay over daily to Ibid. 22. the treasurer of the United States all public moneys which may come into his posses- To pay over sion, for which the treasurer shall give proper receipts and keep a faithful account; money daily. and at the end of each month the said commissioner shall render true and faithful To render monthly accounts. accounts of all public moneys received or paid out, or paid to the treasurer of the United States, exhibiting proper vouchers therefor, and the same shall be received and examined by the fifth auditor of the treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon; and the said commissioner, when such accounts are settled as herein provided for, shall transmit a copy thereof to the secretary of the treasury. He shall at all times submit to the secretary of the treasury and the comptroller, or either of them, the inspection of moneys in his hands; and shall, prior to the entering Bond. upon the duties of his office, execute a bond, with sufficient sureties, to be approved by the secretary of the treasury and by the first comptroller, in a sum of not less than one hundred thousand dollars, payable to the United States, conditioned that said commissioner shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in obedience to law and in compliance with the order or regulations of the secretary of the treasury, all public moneys which may come into his hands or possession, and for the safe-keeping and

ternal revenue is to be appointed by the president, by and with the advice and consent of the senate. 12 Stat. 725.

30 June 1864. 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.

5. The deputy-commissioner of internal revenue shall be charged with such duties in the bureau of internal revenue as may be prescribed by the secretary of the treasury, or as may be required by law; and shall act as commissioner of internal revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of internal revenue.

6. The privilege of franking all letters and documents pertaining to the duties of his office, and of receiving free of postage all such letters and documents, is hereby exFranking privi. tended to said commissioner. lege.

Ibid. § 3. Duties of deputy commissioner.

3 Mar. 1865 20. 13 Stat. 487.

7. The said commissioner 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.

8. All official communications made by assessors to collectors, assessors to assessors, or by collectors to collectors, or by collectors to assessors, or by assessors to assistant assessors, or by assistant assessors to assessors, or by collectors to their deputies, or by communications. deputy-collectors to collectors, may be officially franked by the writers thereof, and

What officers may frank official

shall, when so franked, be transmitted by mail free of postage.

Ibid. 174. Powers of commissioner.

13 July 1866 2 65. 14 Stat. 170.

Ibid. 266.

sioner.
His powers and
duties.

9. The secretary of the treasury is hereby authorized to appoint an officer in his Special commis- department who shall be styled "special commissioner of the revenue," whose office shall terminate in four years from the 30th day of June 1866. It shall be the duty of the special commissioner of the revenue to inquire into all the sources of national revenue, and the best methods of collecting the revenue; the relations of foreign trade to domestic industry; the mutual adjustment of the systems of taxation by customs and excise, with the view of insuring the requisite revenue with the least disturbance or inconvenience to the progress of industry and the development of the resources of the country; and to inquire, from time to time, under the direction of the secretary of the treasury, into the manner in which officers charged with the administration and collection of the revenues perform their duties. And the said special commissioner of the revenue shall from time to time report, through the secretary of the treasury, to congress, either in the form of a bill or otherwise, such modifications of the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce or taxation of the country, as he may find, by actual observation of the operation of the law, to be conducive to the public interest; and in order to enable the special commissioner of the revenue to properly conduct his investigations, he is hereby empowered to examine the books, papers and accounts of any officer of the revenue, to administer oaths, examine and summon witnesses, and take testimony; and each and every such person falsely swearing or affirming shall be subject to the penalties and disabilities prescribed by law for the punishment of corrupt and wilful perjury; and all officers of the government are hereby required to extend to the said commissioner all reasonable facilities for the collection of information pertinent to the duties of his office. (a) And the said special commissioner shall be paid an annual salary of four thousand dollars, and the travelling expenses necessarily incurred while in the discharge of his duty; and all letters and documents to and from the special commissioner relating to the duties and business of his office shall be transmitted by mail free of postage. And section nineteen of an act entitled "An act to amend 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 30th 1864," approved March 3d 1865, be and the same is hereby repealed.

10. When any tax is imposed, and the mode or time of assessment or collection is not provided for, the same shall be established by regulation of the commissioner of Commissioner to internal revenue; and the commissioner is authorized to make all such regulations, make regulations.

Salary.

20 July 1868 108. 15 Stat. 166.

not otherwise provided for, as may become necessary by reason of any change of law in relation to internal revenue made by this act.

II. OFFICERS OF INTERNAL REVENUE.

11. The secretary of the treasury, on the recommendation of the commissioner of internal revenue, may appoint not exceeding twenty-five officers, to be called supervi Supervisors of in- sors of internal revenue, each one of whom shall be assigned to a designated territorial

ternal revenue.

20 July 1868 49. 15 Stat. 144.

district, to be composed of one or more judicial districts and territories, and shall keep his office at some convenient place in his district, to be designated by the commissioner,

(a) See tit. "Commerce," 2, note.

ties.

and shall receive in addition to expenses necessarily incurred by him and allowed and 20 July 1868. certified by the said commissioner, as a compensation for his services, such salary as the Compensation. commissioner of internal revenue may deem just and reasonable, not exceeding three thousand dollars per annum. It shall be the duty of every supervisor of internal Powers and durevenue, under the direction of the commissioner, to see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with; to aid in the prevention, detection and punishment of any frauds in relation thereto; and to examine into the efficiency and conduct of all officers of internal revenue within his district; and for such purposes he shall have power to examine all persons, books, papers, accounts and premises, and to administer oaths, and to summon any person to produce books and papers, or to appear and testify under oath before him, and to compel a compliance with such summons in the same manner as assessors may do. (a) It shall be the duty of every supervisor of internal revenue, as aforesaid, to report in writing to the commissioner of internal revenue, any neglect of duty, incompetency, delinquency or malfeasance in office of any internal revenue officer within his district, of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same; and he shall have power to transfer any inspector, gauger or storekeeper from one distillery or other place of duty to another, or from one collection district to another, within his district, and may, by notice in writing, suspend from duty any such inspector, gauger or storekeeper, and in case of suspension shall immediately notify the collector of the proper district and the commissioner of internal revenue, and within three days thereafter, make report of his action, and his reasons therefor, in writing, to said commissioner, who shall thereupon take such further action as he may deem proper.

Ibid. 2 50.

12. The commissioner of internal revenue shall have power, whenever in his judgment the necessities of the service may require, to employ competent detectives, not Appointment of exceeding twenty-five in number at any one time, to be paid under the provisions of detectives. the seventh section of the "Act to amend existing laws relating to internal revenue, and for other purposes," approved March 2d 1867, and he may, at his discretion, assign any such detective to duty under the direction of any supervisor of internal revenue, or to such other special duty as he may deem necessary. And from and after the passage of this act, no general or special agent or inspector, by whatever name or designation he may be known, of the treasury department, in connection with the internal revenue, except inspectors of tobacco, snuff and cigars, (b) and except as provided for in this act, shall be appointed, commissioned, employed or continued in office; and the term of office or employment of all such general or special agents or inspectors now authorized as aforesaid, under employment at the time of the passage of this act, shall expire ten days after this act shall take effect.

duties.

13. There shall be appointed by the secretary of the treasury such number of internal- Ibid. ¿ 52. revenue storekeepers as may be necessary, the compensation of each of whom shall be Internal revenue determined by the commissioner of internal revenue, not exceeding five dollars per day, storekeepers. to be paid by the United States, one or more of whom shall be assigned by the commissioner of internal revenue to every bonded or distillery warehouse established by law; and no such storekeeper shall be engaged in any other business while in the service of the United States, without the written permission of the commissioner of internal revenue. Every storekeeper shall take an oath faithfully to perform the duties of his Oath. office, and shall give a bond, to be approved by the commissioner of internal revenue, for the faithful discharge of his duties, in such form and for such amount as the commissioner may prescribe. Every storekeeper shall have charge of the warehouse to Powers and which he may be assigned, under the direction of the collector controlling the same, which warehouse shall be in the joint custody of such storekeeper and the proprietor thereof, and kept securely locked, and shall at no time be unlocked and opened, or remain open, unless in the presence of such storekeeper or other person who may be designated to act for him as hereinafter provided; and no articles shall be received in or delivered from such warehouse, except on an order or permit addressed to the storekeeper and signed by the collector having control of the warehouse. Every storekeeper shall keep a warehouse book, which shall at all times be open to the examination of any revenue officer, in which he shall enter an account of all articles deposited in the warehouse to which he is assigned, indicating in each case the date of the deposit, by whom manufactured or produced, the number and description of the packages and contents, the quantities therein, the marks and serial numbers thereon, and by whom

(a) See infra 33; and Perry v. Newsome, 10 Int. R. Rec. 20. The action of the supervisor is not restricted in its operation and effect to the territorial boundary of his district; he may summon parties to appear before him, with their books, for examination, touching violations of the revenue laws supposed to have been committed outside of his district. The power hereby given to enter and examine the premises of the supposed offender, with

out warrant, is not in conflict with the constitution. Ex parte
Meadow, 10 Int. R. Rec. 74; s. c. 3 West. Jur. 209.
(b) The act 30 June 1864, 58, provides for the appointment of
one or more inspectors of tobacco, in each collection district.
13 Stat. 244. And the act 13 July 1866 prescribes their duties.
14 Stat. 125.

gauged, inspected or weighed, and if distilled spirits, the number of gauge or wine gallons and of proof gallons; and before delivering any article from the warehouse he shall enter in said book the date of the permit or order of the collector for the delivery of such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered, and for what purpose, which purpose shall be specified in the permit or order for delivery; and in case of delivery of any distilled spirits the number of gauge or wine gallons, and of proof gallons, shall also be stated; and such further particulars shall be entered in the warehouse books as may be prescribed or found necessary for the identification of the packages, to insure the correct delivery thereof and proper accountability therefor. A daily return shall be furnished by every storekeeper, to the collector of the district, of all articles received in and delivered from the warehouse during the day preceding that on which the return is made, a copy of which shall be mailed by him at the same time to the commissioner Monthly reports. of internal revenue; and each storekeeper shall, on the first Monday of every month,

make a report in triplicate of the number of packages of all articles, with the several descriptions thereof respectively, as above provided, which remained in the warehouse at the date of his last report, and of all articles received therein and delivered therefrom during the preceding month, and of all articles remaining therein at the end of said month; one of which reports shall be by him delivered to the assessor of the district, to be recorded and filed in his office; one delivered to the collector having control of the warehouse, to be recorded and filed in his office; and one transmitted to the commissioner of internal revenue, to be recorded and filed in his office. Any internalrevenue storekeeper may be transferred by the supervisor of the district, or by the commissioner of internal revenue, from one warehouse to any other. In case of the absence of any internal-revenue storekeeper, by sickness or from any other cause, the collector having control of the warehouse may designate a person to have temporary charge of such warehouse, who shall, during such absence, perform the duties and receive the pay of the storekeeper for the time he may be so employed; and for any violation of the law he shall be subject to the same punishment as storekeepers. Any storekeeper or other person in the employment of the United States having charge of a bonded warehouse, who shall remove or allow to be removed any cask or other package therefrom, without an order or permit of the collector, or which has not been marked or stamped in the manner required by law, or shall remove or allow to be removed any part of the contents of any cask or package deposited therein, shall be immediately dismissed from office or employment, and on conviction, be fined not less than five hundred dollars, nor more than two thousand dollars, and imprisoned not less than three months nor more than two years.

20 July 1868.

Daily returns.

Temporary appointments.

Penalty for neglect of duty.

Ibid. 253. Revenue gaugers.

Powers and duties.

Fees.

Daily returns.

Penalty for neglect of duty.

2 Mar. 1867 28. 14 Stat. 484.

14. There shall be appointed by the secretary of the treasury, in every collection district where the same may be necessary, one or more internal revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give his bond, with one or more sureties, satisfactory to the commissioner of internal revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the commissioner of internal revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. Fees for gauging and inspecting shall be prescribed by the commissioner of internal revenue, to be paid to the collector by the owner or producer of the articles to be gauged and inspected; and said collector shall retain all amounts so received as such fees, until the last day of each month, when the aggregate amount of fees so paid that month shall, under regulation to be prescribed by the commissioner of internal revenue, be paid to the gauger or gaugers performing the duty; in no case, however, shall the aggregate monthly fees of any gauger exceed the rate of three thousand dollars per annum; all necessary labor and expense attending the guaging of any article shall be borne by the owner or producer of such articles. Every gauger shall, under such regulations as may be prescribed by the commissioner of internal revenue, make a daily return, in duplicate; one to be delivered to the assessor and the other to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by him. Any gauger who shall make any false or fraudulent inspection, gauging or proof, shall pay a penalty of one thousand dollars, and on conviction, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years.

15. If any person shall falsely represent himself to be a revenue officer of the United States, and shall in such assumed character demand or receive any money or other article

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