time to time modifications of &c. Special commissioner may examine books, &c. of any off cer of revenue, 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 To report from duties. And the said special commissioner of the revenue shall from time to time report, through the Secretary of the Treasury, to Congress, either rates of taxation, 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 swearFalse swearing before him to be ing or affirming shall be subject to the penalties and disabilities prescribed perjury. by law for the punishment of corrupt and wilful perjury; and all officers officers to extend 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. 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 Repeal of 19 section nineteen of an act entitled "An act to amend an act entitled An of act of 1865, act to provide internal revenue to support the government, to pay interest Vol. xiii. p. 487. on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and sixty-four," approved March third, eighteen hundred and sixty-five, be, and the same is hereby, repealed. &c. Government facilities. Salary. Franking pri vilege. ch. 78. In all suits against revenue ofcere, or persons acting under them, &c. and affecting the validity of this act, &c. defend the suit to the United States circuit court at trial. Proceedings for removal. Petition, &c. SEC. 67. That in any case, civil or criminal, where suit or prosecution shall be commenced in any court of any State against any officer of the United States, appointed under or acting by authority of the act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," passed June thirtieth, eighteen hundred and sixty-four, or of any act in addition thereto or in ant may remove amendment thereof, or against any person acting under or by authority of any such officer on account of any act done under color of his office, or against any person holding property or estate by title derived from any any time before such officer, concerning such property or estate, and affecting the validity of this act or acts of which it is amendatory, it shall be lawful for the defendant, in such suit or prosecution, at any time before trial, upon a petition to the circuit court of the United States in and for the district in which the defendant shall have been served with process, setting forth the nature of said suit or prosecution, and verifying the said petition by affidavit, together with a certificate, signed by an attorney or counsellor at law of some court of record of the State in which such suit shall have been commenced, or of the United States, setting forth that, as counsel for the petitioner, he has examined the proceedings against him, and carefully inquired into all the matters set forth in the petition, and that he believes the same to be true; which petition, affidavit, and certificate shall be presented to the said circuit court if in session, and if not, to the clerk thereof, at his office, and shall be filed in said office, and the cause shall thereupon be entered on the docket of said court, and shall be thereafter proceeded in as a cause, originally commenced in that court; and it shall be Duty of clerk the duty of the clerk of said court, if the suit were commenced in the court below by summons, to issue a writ of certiorari to the State court, requiring said court to send to the said circuit court the record and proceedings in said cause; or if it were commenced by capias, he shall issue of circuit court. Certiorari. Habeas corpus How served. shall to take the Attachments, bail, &c. to con tinue. or become non for defendant. a writ of habeas corpus cum causa, a duplicate of which said writ shall be delivered to the clerk of the State court, or left at his office, by the cum causa. marshal of the district, or his deputy, or some person duly authorized thereto; and thereupon it shall be the duty of the said State court to stay State court to all further proceedings in such cause, and the said suit or prosecution, stay proceedings, and further upon delivery of such process, or leaving the same as aforesaid, shall be acts therein void. deemed and taken to be moved to the said circuit court, and any further proceedings, trial, or judgment therein in the State court shall be wholly null and void. And if the defendant in any such suit be in actual custody If defendant in on mesne process therein, it shall be the duty of the marshal, by virtue of custody, marthe writ of habeas corpus cum causa, to take the body of the defendant body. into his custody, to be dealt with in the said cause according to the rules of law and the order of the circuit court, or of any judge thereof in vacation. All attachments made and all bail and other security given upon such suit or prosecution shall be and continue in like force and effect as if the same suit or prosecution had proceeded to final judgment and execu- If copy of protion in the State court; and if, upon removal of any such suit or prosecu- ceedings in State tion, it shall be made appear to the said circuit court that no copy of the court cannot be had, circuit record and proceedings therein in the State court can be obtained, it shall court may combe lawful for said circuit court to allow and require the plaintiff to proceed pel plaintiff to de novo, and to file a declaration of his cause of action, and the parties proceed anew, may thereupon proceed as in action[s] originally brought in said circuit suit with costs court; and, on failure of so proceeding, judgment of nolle prosequi may be rendered against the plaintiff, with costs for the defendant: Provided, Act of 1833, That an act entitled "An act further to provide for the collection of ch. 67, not to apply to cases arisduties on imports," passed March second, eighteen hundred and thirty- ing under interthree, shall not be so construed as to apply to cases arising under an act nal revenue entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," passed June thirtieth, eighteen hundred and sixty-four, or any act in addition thereto or in amendment thereof, nor to any case in which the validity or interpretation of said act or acts shall be in issue: Provided further, That if any officer appointed under and by virtue of any act to provide internal cers, or persons acting under revenue, or any person acting under or by authority of any such officer, them, suffering shall receive any injury to his person or property, for or on account of injuries for acts any act by him done, under any law of the United States, for the collect- done under the law, may sue ion of taxes, he shall be entitled to maintain suit for damage therefor in for damages in the circuit court of the United States, in the district wherein the party the United States doing the injury may reside or shall be found. And all property taken Property in or detained by any officer or other person under authority of any revenue custody of revelaw of the United States shall be irrepleviable, and shall be deemed to be nue officer to be irrepleviable. in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof. And if any person shall dispossess or rescue, or attempt to dispossess or rescue, any property so taken or detained as aforesaid, or shall aid or assist therein, how punished. such person shall be deemed guilty of a misdemeanor, and shall be liable laws. Revenue offi circuit court. Rescue thereof, to such punishment as is provided by the twenty-second section of the act 1790, ch. 9, § 22. for the punishment of certain crimes against the United States, approved Vol. i. p. 117. the thirtieth day of April, anno Domini one thousand seven hundred and ninety, for the wilful obstruction or resistance of officers in the service of process. ch. 173. SEC. 68. That the fiftieth section of an act passed June thirtieth, Repeal of $50 eighteen hundred and sixty-four, entitled "An act to provide internal of act of 1854, revenue to support the government, to pay interest on the public debt, Vol. xiii. p. 241. and for other purposes," is hereby repealed: Provided, That any case Cases removed which may have been removed from the courts of any State under said from State courts fiftieth section to the courts of the United States shall be remanded to the United States to State court from which it was so removed, with all the records relating be remanded, to such cases, unless the justice of the circuit court of the United States unless, &c. to courts of the In all cases that have been removed, attach in which such suit or prosecution is pending shall be of opinion that said case would be removable from the court of the State to the circuit court under and by virtue of the sixty-seventh section of this act. And in all cases which may have been removed from any court of any State under ments, bail, &c. and by virtue of said fiftieth section of said act of June thirtieth, eighteen hundred and sixty-four, all attachments made, and all bail or other security given upon such suit or prosecution, shall be and continue in full force and effect until final judgment and execution, whether such suit shall be prosecuted to final judgment in the circuit court of the United States, or remanded to the State court from which it was removed. to remain in force. In writs of error to Supreme court of the United States, defendant is not to be relieved until, &c. SEC. 69. That whenever a writ of error shall be issued for the revision in criminal cases of any judgment or decree in any criminal proceeding where is drawn in question the construction of any statute of the United States, in a court of any State, as is provided in the twenty-fifth section of an act entitled An act to establish the judicial courts of the United States," passed September twenty-fourth, seventeen hundred and eighty-nine, the defend1789, ch. 20, § 25. ant, if charged with an offence bailable by the laws of such State, shall Vol. i. p. 85. not be released from custody until a final judgment upon such writ, or until a bond, with sufficient sureties, in a reasonable sum, as ordered and If offence is approved by the State court, shall be given; and if the offence is not so bailable, until a final judgment upon the writ of error. Writs of error in criminal cases shall have precedence upon the docket of the Supreme Court of all cases to which the government of the United States is not a party, excepting only such cases as the court, at their discretion, may decide to be of public importance. not bailable. Writs of error in criminal cases to have certain precedence on dockets of Supreme Court. When this act shall take effect. Repeal of inconsistent laws. SEC. 70. That this act shall take effect, where not otherwise provided, on the first day of August, eighteen hundred and sixty-six, and all provisions of any former act inconsistent with the provisions of this act are hereby repealed: Provided, however, That all the provisions of said acts shall be in force for collecting all taxes, duties and licenses properly ascertain purposes. sessed or liable to be assessed, or accruing under the provisions of acts, Provisions of former laws to be in force for laws to continue. not to cease, 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 Certain duties further, That whenever the duty imposed by any existing law shall cease under existing in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty shall be, and is hereby, continued until such provisions of this act shall take effect; and where Certain duties any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective corresponding provisthough law is repealed. ions of this act shall take effect: And provided further, That all manuManufactures, factures and productions on which a duty was imposed by either of the &c. in possession acts repealed by this act, which shall be in the possession of the manuof manufacturers, when this facturer 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 probeen manufac- duced, upon which no duty was imposed by either of said former acts, it tured after such 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 Commissioner takes effect. And the commissioner of internal revenue, under the directmay make regu- ion of the Secretary of the Treasury, is authorized to make all necessary lations, and prescribe forms and regulations and prescribe all necessary forms and proceedings for the colproceedings. lection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act. act takes effect, on which duty has not been paid, or was not imposed, to be deemed to have date. tain German SEC. 71. That it shall be the duty of the commissioner of internal rev- Tax law to be enue to have this act, and the acts to which it is amendatory, published in published in cerat least one German newspaper in each of the States of the Union where newspapers. such paper may be published. No. 14. - JULY 27, 1866. CHAP. CCLXXXII.—An Act to authorize the Refunding of certain Taxes. Be it enacted, &c. That where the license tax imposed upon any wholesale dealer has been calculated upon the amount of such dealer's sales for the previous year, in accordance with the terms of the seventy-ninth section of an act approved June thirtieth, eighteen hundred and sixty-four, and it shall be proved to the satisfaction of the commissioner of internal revenue that the sales made under such license did not equal in amount the sales of such previous year, it shall be lawful for said commissioner to refund to such wholesale dealer so much of the amount paid for such license as may be in excess of the proper tax chargeable upon the amount of sales actually made under such license during the year for which the same was issued. Stat. at Large, Vol. XIV. p. 301. Certain license taxes of whole sale dealers may be refunded. 1864, ch.173,§ 79. No. 15.- JULY 27, 1866. Stat. at Large, CHAP. CCLXXXIII. An Act amendatory of Section thirteen of an Act entitled "An Act to amend an Act entitled 'An Act to provide Internal Revenue to support the Govern- Vol. XIV. p. 301. ment, to pay Interest on the Public Debt, and for other Purposes,' approved June 30, 1864," approved March 3, 1865. 1865, ch, 78, § 13. paying the Be it enacted, &c. That the thirteenth section of an act entitled "An Section 13 of act to amend an act entitled 'An act to provide internal revenue to sup- 78, amended by the act 1866, ch. port the government, to pay interest on the public debt, and for other substituting the purposes,' approved June thirtieth, eighteen hundred and sixty-four," ap- words "without proved March third, eighteen hundred and sixty-five, be, and the same is hereby, amended by striking out the words "without having first obtained a license so to do," and inserting in lieu thereof the words, " without paying the special tax therefor." special tax therefor," for first obtained a "without having license so to do." No. 16. - JULY 28, 1866. Stat. at Large, [No. 102.] Joint Resolution to prevent the further Enforcement of the Joint Resolution, (No. 77,) approved July 4, 1864, against Officers and Soldiers of the United States, who Vol. XIV. p. 371. have been honorably discharged, so as to relieve them from the further Payment of the special Five Per Cent Income Tax imposed thereby. WHEREAS by the Joint Resolution (No. 77) of Congress, approved July fourth, eighteen hundred and sixty-four, a special income tax of five per cent on all incomes exceeding six hundred dollars was directed to be assessed and collected and was enforced generally upon all citizens accessible to the revenue officers, but was not enforced against all our soldiers then in the field in the active service of the country; and whereas since the surrender of the insurrectionary armies, and the disbanding and return of the federal soldiers to their homes, said tax is being with manifest hardship assessed and collected of them in many parts of the country: Therefore, Preamble. tax not to be Be it resolved, &c. That said special tax, so imposed, shall not be fur- Special income ther enforced against officers or soldiers lately in the service of the United further enforced States, and who have been honorably discharged therefrom, and that the against certain Secretary of the Treasury direct the proper observance of this resolution officers and solby all revenue officers. diers. Stat. at Large, Vol. XIV. p. 377. ta, Idaho, Montana, Nebraska, and Washington Territories, for three years, deerection of penitentiary buildings. voted to the No. 17.- JANUARY 22, 1867. CHAP. VIII.- An Act setting aside certain Proceeds from Internal Revenue for the Net proceeds Be it enacted, &c. That the net proceeds of the internal revenue of the of internal reve- territories of Nebraska, Washington, Colorado, Idaho, Montana, Arizona, nue of Arizona, Colorado, Dako- and Dakota, for the fiscal years severally ending on the thirtieth day of June, eighteen hundred and sixty-six, the thirtieth day of June, eighteen hundred and sixty-seven, and the thirtieth day of June, eighteen hundred and sixty-eight, be, and the same hereby are, set aside and appropriated to and for the purpose of erecting, under the direction of the Secretary of the Interior, penitentiary buildings in said several Territories, at such places therein as have been or may be designated by the legislatures thereof, and approved by the Secretary of the Interior: Provided, That the moneys so set aside and appropriated in each of said Territories shall be devoted exclusively to the erection of a penitentiary in the Territory in which the same has been and shall be collected, and not in any other, and that the same shall not exceed in amount the sum of twenty thousand dollars in said Territory of Washington, and forty thousand dollars in each of the said Territories of Nebraska, Colorado, Idaho, Montana, Arizona, and Dakota. Limit of amount to be expended in the several Territo ries. Stat. at Large, Vol. XIV. p. 565. Alcohol and burning fluid made from cer tain materials on which taxes have been paid, to be exempt from tax. Repeal of por tion of act of 1864, ch. 178, § 96. Vol. xiii. p. 272. Tax on certain products of distillation. [No. 11.] Joint Resolution to amend existing Laws relating to Internal Revenue. Be it resolved, &c. That alcohol made or manufactured of distilled spirits upon which the taxes imposed by law shall have been paid, and burning fluid made or manufactured from alcohol or spirits of turpentine, or camphene upon which the taxes imposed by law shall have been paid, shall be, and hereby are, exempt from tax; and so much of section ninety-six of the act of June thirtieth, eighteen hundred and sixty-four, as relates to alcohol and burning fluid, is hereby repealed, and all products of distillation, by whatever name known, which contain distilled spirits or alcohol on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. SEC. 2. That paragraph nineteen of section seventy-nine of the act of June thirtieth, eighteen hundred and sixty-four, as amended by the act of Annual tax of July thirteenth, eighteen hundred and sixty-six, entitled "An act to reduce $50 on distillers of burning fluid, internal taxation and to amend an act entitled 'An act to provide internal &c. repealed. revenue to support the government, to pay the interest on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and sixty-four, and acts amendatory thereof," be, and the same is hereby, amended by striking out the words "and distillers of burning fluid and camphene." 1864, ch.178,979. Vol. xiii. p. 253. 1866, ch. 184. Ante, p. 655. No. 19. FEBRUARY 18, 1867. Stat. at Large, [No. 14.] A Resolution to provide, in certain Cases, for the Removal of Alcohol from Vol. XIV. p. 565. bonded Warehouses free from Internal Tax. Alcohol may be withdrawn from bond by curators of sci entific institutions without payment of internal tax for, &c. upon giving bond, &c. Resolved, &c. That the Secretary of the Treasury be, and he is hereby, authorized to grant permits to curators of incorporated or chartered scientific institutions to withdraw alcohol in specified quantities from bond without payment of the internal revenue tax on the same, or on the spirits from which the alcohol has been distilled for the sole and exclusive purpose of preserving specimens of anatomy, physiology, or of natural history belonging to said institutions: Provided, That the said curators, on applying for such permit, shall file a bond for double the amount of the tax on the |