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Bond.

assessors.

Sec. 20. And be it further enacted, That the Secretary of the Revenue agents. Treasury may appoint, not exceeding three revenue agents, whose duties shall be under the direction of the Secretary of the Treasury to aid in the prevention, detection, and punishment of frauds upon the revenue, who shall be paid such compensation as the Secretary of 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. 21. And be it further enacted, That the President of the Cashier. United States be, and he is hereby, authorized to appoint, by and with the advice and consent of the Senate, a competent person, who shall be called the cashier of internal duties, with a salary of twenty-five hundred dollars, who shall have charge of the moneys received in the office of the Commissioner of Internal Revenue, and shall perform such duties as may be assigned to his office by said Commissioner, under the regulations of the Secretary of the Treasury; and before entering upon his duties as cashier he shall give a bond with sufficient sureties, to be approved by the Secretary of the Treasury and by the Solicitor, that he will faithfully account for all the moneys, or other articles of value, belonging to the United States, which may come into his hands, and perform all the duties enjoined upon his office, according to law and regulations, as aforesaid ; which bond shall be deposited with the First Comptroller of the Treasury.

Sec. 22. And be it further enacted, That in lieu of the pay al. Compensation of lowed by law, the several assessors, from the date of their appointment, shall be allowed and paid 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 two 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 two hundred thousand dollars ; where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed eight hundred thousand, one-fourth of one per centum upon the excess of receipts over four hundred thousand dollars ; where the receipts shall exceed eight 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 three thousand dollars. And the several assessors shall be allowed and paid the sums actually expended for office rent, not exceeding the rate of five hundred dollars per annum. The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to allow each assessor such clerks as he may deem necessary for the proper Clerks. transaction of business, and to fix their compensation. Such assessors shall also be allowed their necessary and reasonable charges for postage actually paid on letters and documents received or

Postage and sta sent, and exclusively relating to official business, and 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 assistant assessors shall, in addition to pay and charges allowed by law, also be allowed their necessary and reasonable charges for postage actually paid on letters and documents received or sent, and exclusively relating

Office rent.

tionery.

assessors in California, Oregon, and the Territories.

Accounts of ag

to official business: Provided, That the Secretary of the Treasury shall be, and he is hereby, authorized to fix such additional

rates of compensation to be made to assessors and assistant asCompensation of sessors in the States of California and Oregon, and the Territo

ries, 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 and efficient men: Provided, further, That the rates of compensation thus allowed shall not exceed the rates paid to similar officers in such States and Territories, respectively.

Sec. 23. And be it further enacted, That assistant assessore sistant assessors

de shall make out their accounts for pay and charges allowed by law lectors. monthly, specifying each item and including the date of each day

of service, and shall transmit the same to the assessor of the district, who shall thereupon examine the same, and, if it appear just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the same with objections. Any such account so approved may be presented by the assistant assessor to the collector of the district for payment, who shall thereupon pay the same, and, when receipted by the assistant assessor, be allowed therefor upon presentation to the Commissioner of Intemal Revenue. Where any account, so transmitted to the 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 should it appear, at any time, that Accounts cor any assessor has wilfully and corruptly approved any account, as anpassaspor ved be aforesaid, allowing any assistant assessor a sum larger than was deducted from his 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

be Commissioner, as aforesaid, may direct a suit to be brought in any brought against him for the recov- court of competent jurisdiction against the assessor or assistant asery of the amount. sessor in default, for the recovery of the amount wilfully and cor

ruptly allowed, as hereinbefore mentioned. Penalty for doing SEC. 24. And be it further enacted, That if any person or per

sons shall knowingly exercise or carry on any trade or business, for the exercising or carrying on of which trade or business a license is required, without taking out such license as is in that behalf required, he, she, or they shall, for every such offence, upon conviction thereof, in lieu of or in addition to other penalties now imposed by law, at the discretion of the court, be subject to imprisonment for a term not exceeding two years.

Sec. 25. And be it further enacted, That no auctioneer shall cense limited to be authorized, by virtue of his license as such auctioneer, to sell granted.

any goods or other property in any other district than that in which the license shall have been granted; but lawyers, physicians, surgeons, or dentists, having taken out a license as such, shall not be required to take out any additional license in consequence of practicing their profession within or beyond the limits of the district where licensed.

Sec. 26. And be it further enacted, That, upon the removal of premises. any person or persons from the house or premises at which he, she,

or they were authorized by license to exercise or carry on ans trade or business mentioned in such license, and authorized by the

to

pay.

Suit

may

without

business license.

Autioneer's li

the district

Licenses may be transferr'd to other

must have stamps

act to which this act is an amendment, it shall and may be lawful for the person or persons authorized to grant licenses to authorize and empower, by indorsement on such license or otherwise, as the Commissioner of Internal Revenue shall direct, the person or persons so removing, as aforesaid, to any other place, to carry on the trade or business specified in such license at the place to which such person or persons may have removed, for or during the residue of the term for which such license was originally granted, without taking out any fresh license or payment of any additional duty, or any fee thereupon, for the residue of such term, and until the expiration thereof: Provided, always, That a fresh entry of the premises at which such trade or business shall continue to be so exercised or carried on, as aforesaid, shall thereupon be made by and in the name or names of the person or persons to whom such authority, as aforesaid, shall be granted.

Sec. 27. And be it further enacted, That any person who shall All articles namoffer for sale, after the thirtieth of September, eighteen hundred and eding schedulec sixty-three,

any

of the articles named in Schedule of the act after Sept. 30, 1863, to which this act is an amendment, whether the articles so offered affixed thereto. are imported or are of foreign or domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties in said act imposed in regard to the sale of such articles without the use of the proper stamp or stamps as in said act is required.

Sec. 28. And be it further enacted, That all medicines, prepara- Proprietary artitions, compositions, perfumery, and cosmetics, intended for exporta- cles intended for tion, as provided for in section one hundred and nine of the act to be manufactured which this act is an amendment, in order to be manufactured and in bonded waresold or removed, without being charged with duty, and without having a stamp affixed thereto, may, under such rules and regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses known and designated in treasury regulations as bonded warehouses, class two: provided, such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of the rules and regulations herein provided for, in amount not less than half required by the regulations of the Secretary of the Treasury from persons allowed bonded warehouses, class two. Such goods, when manufactured May be removed in such warehouses, may be removed for exportation, under the weathoud uixcise or direction of the revenue officer having charge thereof, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as 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 the said act 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 stamp and excise duty. Articles and materials so to be used may be transferred from any bonded warehouse in which the same may axempt from stamp be, under such regulations as the Secretary of the Treasury may and excise duty. prescribe, into any bonded warehouse, class two, in which such manufacture may be conducted, and may be used in such manu

stamp duty.

Articles used in

[graphic]

upon removal.

Imported mate- facture, and when so used shall be exempt from stamp and excise rials exempt from duty.

duty, and the receipt of the officer of the revenue in charge shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer of the customs, be removed in original packages from on shipboard, or from the bonded warehouses in which the same may be, into the bonded warehouse, class two, in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, class two, shall be taken therefrom except for exportation, under

the direction of the proper officer of the customs having charge Officer of the thereof, whose certificate, describing the articles by their marks, of warehouse 18 or otherwise, the quantity, the date of importation, and name of give certificate vessel, with such additional particulars as may from time to time

be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import

duties. All labor performed and services rendered under these Manufacturer to regulations shall be under the supervision of an officer of the cusbear expenses.

toms, and at the expense of the manufacturer. Aticles exempt

Sec. 29. And be it further enacted, That spokes, hubs, felloes, from duty.

grindstones, coke, silver bullion, rolled or prepared for platers' use exclusively; materials for the manufacture of hoop skirts exclusively, and unfitted for other use, (such as steel wire, rolled, tempered, or covered, cut tapes, and small wares for joining hoops together ;) spindles, and castings of all descriptions, where made exclusively for instruments, articles, or machinery upon which

duties are assessed and paid, shall be exempt from duty; and all Manufactured goods, wares, and merchandise, and articles made or manufactured articles, where the from materials which have been subject to and upon which internal does not exceed 5 duties have been actually paid, or materials imported upon which hormcenty, exempt duties have been paid, or upon which no duties are imposed by

law, where the increased value of such goods, wares, and mer. chandise, and articles so made and manufactured shall not exceed the amount of five per centum ad valorem, shall be, and hereby

are, exempt from duty. dyed, Sec. 30. And be it further enacted, That on all cloths of silk, , ed into other fab- cotton, or other material, dyed, printed, bleached, manufactured, recs, which were or prepared into other fabrics, which were removed from the place place of manufac- of manufacture prior to the first of September, eighteen hundred iure prior to Sept, and sixty-two, or which have been or shall be imported, the duty shall be imported, or tax of three per centum shall be assessed only upon the inon increased value. creased value thereof: Provided, further, That whenever the

duty has been assessed, or assessed and collected at the full value thereof upon cloths of silk, cotton, or other material manufactured and removed from the place of manufacture prior to the first of September, eighteen hundred and sixty-two, or which were imported prior to the passage of this act, and which have been dyed, printed, bleached, manufactured, or otherwise prepared into other fabrics since the said first of September, eighteen hundred and sixty-two, the Commissioner of Internal Revenue, subject to the regulation of the Secretary of the Treasury, shall be, and he hereby is, authorized and directed to remit, refund, and pay back

Cloths

of

such proportion of said duties as were assessed upon the value of such cloths before the same were so dyed, printed, bleached, manufactured, or otherwise prepared.

Sec. 31. And be it further enacted, That the Commissioner of Commissioner Internal Revenue, subject to the regulations of the Secretary of fund duties illegalthe Treasury, shall be, and hereby is, authorized to remit, refund, ly collected. and pay back all duties erroneously or illegally assessed or collected, and all judgments or sums of money recovered in any court against any collector or deputy collector for any duties or licenses paid under protest. Sec. 32. And be it further enacted, That manufacturers of lard Manufactures of

lard oil, &c., suboil, lubricating oil, and linseed oil shall be subject to the provisions ject to act relating of the act to which this is an amendment, relating to distillers of io distillers. spirituous liquors, and designed for the purpose of ascertaining the quantity produced, so far as the same may, in the judgment of the Commissioner of Internal Revenue, and under regulations to be prescribed by him, be deemed necessary.

Sec. 33. And be it further enacted, That the provisions of the Provisions act to which this act is an amendment, in relation to returns by manufacturers, to manufacturers, and the payment and collection of duties upon apply also to promanufactured articles, enumerated in section seventy-five of said act, shall be, and hereby are, made applicable to the producers of articles which are also mentioned in said section, and on which taxes are levied.

Sec. 34. And be it further enacted, That there shall be desig- Inspectors of tonated by the collector in every district where the same may be nated by collector. necessary one or more inspectors of manufactured tobacco, who shall take an oath faithfully to perform their duties in such form as the Commissioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed and prescribed Fces. by said Commissioner. And all manufactured tobacco shall, before the same is used or removed for consumption or sale, be inspected and weighed by an inspector, designated as aforesaid, who shall mark upon the box or other package containing such tobacco, in a manner to be prescribed by said Commissioner, the quality and weight of the contents of such package, with the date of inspection and the name of the inspector. The fees of such inspector shall in all cases be paid by the owner of the tobacco so inspected and weighed. The penalties for the fraudulent marking of any Penalty for fraudpackage of tobacco, and for any fraudulent attempt to evade the ulent marking. duties on tobacco, su inspected, by changing in any manner the package or the marks thereon, shall be the same as are provided in relation to distilled spirits by existing laws. That manufac- Quantity tured tobacco may be removed from the place of manufacture for quality to be rare the purpose of being exported, after the quantity and quality to be removing. 80 removed shall have been ascertained by inspection, according to the provisions of this act, upon and with the written permission of the collector or deputy collector of the district, without payment of the duties thereon previous to such removal, the owner thereof having given bond to the United States, with sufficient sureties in the manner and form and under regulations to be prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond; and all the provisions relative to the exportation of distilled

and

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