commissioners, United States: And provided, further, That the certificate of said Certificate of commissioners shall only be affected as evidence of the regularity how impeached. and validity of sale, by establishing the fact that said property was not subject to taxes, or that the taxes had been paid previous to sale. or that the property had been redeemed according to the provisions of this act. Approved, February 6, 1863. The following extracts are incorporated among the excise laws, although it is not certain that all the provisions can be construed as appertaining to the sys tem. CHAP. 76. — An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes. March 3, 1863. Collectors may re SEC. 5. And be it further enacted, That the collectors of the several districts of the United States, in all cases of seizure of any lease goods upon goods, wares, or merchandise, for violation of the revenue laws, the payment of, &c. appraised value of which, in the district wherein such seizure shall be made, shall not exceed one thousand dollars, be, and they are hereby, authorized, subject to the approval of the Secretary of the Treasury, to release such goods on payment of the appraised value thereof. SEC. 9. And be it further enacted, That, for the purpose of realizing as much as may properly be done from unproductive lands, and other property of the United States acquired under judicial proceedings or otherwise in the collection of debts, the Solicitor of the Treasury be, and he is hereby, authorized, with the approval of the Secretary of the Treasury, to rent, for a period not exceeding three years, or sell any such lands or other property at public sale, after advertising the time, place, and conditions of such sale, for three months preceding the same, in some newspaper published in the vicinity thereof, in such manner and upon such terms as may, in his judgment, be most advantageous to the public inter ests. Solicitor, with the retary, may rent lands, or sell them approval of the sec at public auction. United States promised, by SEC. 10. And be it further enacted, That upon a report by a district attorney or any special attorney or agent having charge claims may be com of any claim in favor of the United States, showing in detail the whom. condition of such claim and the terms upon which the same may be compromised, and recommending that the same be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury be, and he is hereby, authorized to compromise such claim accordingly. District attorneys to be allowed two er centum in lieu SEC. 11. And be it further enacted, That there shall be taxed and paid to district attorneys two per centum upon all moneys collected or realized in any suit or proceeding arising under the reve- f fees. nue laws conducted by them in which the United States is a party. The act in relation to costs, approved February twenty-sixth, one thousand eight hundred and fifty-three, shall not apply to such allowances, and the same shall be in lieu of all costs and fees in such suit or proceedings. Fees of district attorneys for de- SEC. 12. And be it further enacted, That in all suits or proceedings against collectors or other officers of the revenue for any act done by them, or for the recovery of any money exacted by or paid to such officer and by him paid into the treasury of the United States, in the performance of his official duty, in which any district or other attorney shall be directed to appear on behalf of such officer by the Secretary or Solicitor of the Treasury, or by any other proper officer of the government, such attorney shall be allowed such compensation for his services therein as shall be certified by the court in which such suit or proceedings shall be had, to be reasonable and proper, and approved by the SecreWhen execution tary of the Treasury. And where a recovery shall be had in any may not be issued. such suit or proceedings, and the court shall certify that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury or other proper officer of the government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the treasury. District attorneys against collectors tary, and make re ture of returns. SEC. 13. And be it further enacted, That in all suits or proceedto appear in suits ings against collectors, or other officers of the revenue, for any act unless otherwise in- done by them, or for the recovery of any money exacted by or paid structed by secre- to such officers, which shall have been paid into the treasury of the turns annually to United States, it shall be the duty of the respective district attorthe solicitor of na- neys within the district where such suit or proceedings shall be had, unless otherwise instructed by the Secretary of the Treasury, to appear on behalf of such officers. And it shall be the duty of the several district attorneys, on the first of October of each year, to make returns to the Solicitor of the Treasury of the number of proceedings and suits commenced, pending, and determined within his district during the fiscal year next preceding the date of such returns, which returns shall show the date when such proceedings or suits in each case commenced; and if, for any reason, the determination of such proceedings or suits shall have been delayed or continued beyond the usual or reasonable period, such reasons shall be set forth, together with a statement of the measures taken by the district attorneys to press such proceedings or suits to a close. Secretary of the And the returns hereby directed shall be embraced in a report Treasury to trans- by the Solicitor to the Secretary of the Treasury, to be by him annually transmitted to Congress, with a statement of all moneys received by the Solicitor, and by each district attorney under the provisions of this act. mit report to Congress annually. Repealing limita ing suits. SEC. 14. And be it further enacted, That the seventeenth sections for commenc- tion of the act entitled "An act increasing temporarily the duties on imports, and for other purposes," approved July fourteenth, eighteen hundred and sixty-two, and so much of the eighty-ninth section of the act entitled "An act to regulate the collection of du ties on imports and tonnage," approved March second, seventeen hundred and ninety-nine, and so much of the third section of the act entitled “An act in addition to the act for the punishment of certain crimes against the United States," approved March twenty-six, eighteen hundred and four, as impose any limitation upon the commencement of any action or proceeding for the recovery of any fine, penalty, or forfeiture incurred by reason of the violation of any law of the United States relating to the importation or entry of goods, wares, or merchandise, are hereby repealed. Approved. March 3, 1863. EXCISE TAX.. AN ACT To provide internal revenue to support the government, to pay interest on the public debt, and for other purposes. Internal Revenue. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes, imposed by this act, or which may hereafter be imposed, and of assessing the same, the Commissioner Commissioner of of Internal Revenue, whose annual salary shall be four thousand dollars, shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, di- Duties and powrections, forms, blanks, stamps, and licenses, and distributing the ers. same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide cotton marks, hydrometers, and proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties, or the amount thereof 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. And the Secretary of the Treasury may, at any time prior the first day of July, eighteen hundred and sixty-five, Secretary of the assign to the office of the Commissioner of Internal Revenue such Treasury to assign number of clerks as he may deem necessary, or the exigencies of Commissioner the public service may require; and the privilege of franking all may frank letters letters and documents pertaining to the duties of his office, and of business of the of receiving free of postage all such letters and documents, is hereby extended to said Commissioner. GENERAL PROVISIONS. clerks. pertaining to the fice: SEC. 2. And be it further enacted, That it shall be the duty of the Commissioner of Internal Revenue to pay over daily to the Commissioner to Treasurer of the United States all public moneys which may come pay over moneys daily. into his possession, for which the Treasurer shall give proper re- Accounts to be ceipts and keep a faithful account; and at the end of each month rendered monthly ! Auditing of ac counts. count when settled tary. Secretary and inspect moneys in hands. give bond. of all moneys re- the said Commissioner shall render true and faithful accounts of ceived or paid out. all public moneys received or paid out, or paid to the Treasurer of the United States, exhibiting proper vouchers therefor, and the 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 Copy of each ac- First Comptroller for his decision thereon; and the said Commisto be sent to Secre- sioner, when such accounts are settled as herein provided for, shall transmit a copy thereof to the Secretary of the Treasury. He Comptroller may shall at all times submit to the Secretary of the Treasury and Commissioners' the Comptroller, or either of them, the inspection of moneys in his hauds, and shall, prior to the entering upon the duties of his Commissioner to 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 safekeeping and faithful account of all stamps, adhesive stamps, or vellum, parchment or paper bearing a stamp denoting any duty thereon, which bond shall be filed in the office of the First Comptroller of the Treasury. And such Commissioner shall, from time to time, renew, strengthen, and increase his official bond as the Secretary of the Treasury may direct. Deputy Commissioner. Salary ers. SEC. 3. And be it further enacted, That the Deputy Commissioner of Internal Revenue, whose annual salary shall be twentyDuties and pow- five hundred dollars, 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. Duties. SEC. 4. And be it further enacted, That the Secretary of the Revenue agents. Treasury may appoint not exceeding five 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 internal revenue, and in the enforcement of the collection thereof, who shall be paid, in addition to the expenses necessarily Compensation. incurred by them 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. Inspectors. SEC. 5. And be it further enacted, That the Secretary of the Treasury may appoint inspectors in any assessment district where in his judgment it may be necessary for the purposes of a proper enforcement of the internal revenue laws or the detection of frauds, and such inspectors and revenue agents aforesaid shall be subject to the rules and regulations of the said Secretary, and have all the powers conferred upon any other officers of internal revenue in making any examination of persons, books, and premises which may be necessary in the discharge of the duties Compensation of their office. of their office. And the compensation of such inspectors shall be fixed and paid for such time as they may be actually employed, not exceeding four dollars per day, and their just and proper travelling expenses. ers. Cashier. Duties and pow To give a bond. SEC. 6. And be it further enacted, That the cashier of internal duties, who shall hereafter be called cashier of internal revenue, and whose annual salary shall be twenty-five hundred dollars, Salary. shall perform such duties as may be assigned to his office by the Commissioner of Internal Revenue, under the regulations of the Secretary of the Treasury, and 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. 7. And be it further enacted, That the second section of Collection disan act entitled “An act to provide internal revenue to support the tricts and appointgovernment and to pay interest on the public debt," approved and collectors. July one, eighteen hundred and sixty-two, shall remain and continue in full force; and the President is hereby authorized to alter the respective collection districts provided for in said section as the public interests may require. ment of assessors Districts may be altered. Assessors to di vide their districts districts. assessment asist't assessors. In case of vacancy in the office of SEC. 8. And be it further enacted, That each assessor shall divide his district into a convenient number of assessment dis- into tricts, which may be changed as often as may be deemed necessary, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revenue, within each of which the Secretary of the Treasury, whenever there shall be a vacancy or the public interest shall require, shall appoint, Appointment of with the approval of the said Commissioner, one assistant assessor, who shall be a resident of the district of said assessor; and in case of a vacancy occurring in the office of assessor assessor. by reason of death or any other cause, the assistant assessor of the assessment district in which the assessor resided at the time of the vacancy occurring shall act as assessor until an appointment filling the vacancy shall be made. And each each assessor and assistant assessor so appointed shall, before he enters on the duties of his office, take and subscribe, before some competent magistrate, or some collector, to be appointed by virtue of this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: "I, A B, do swear (or Oath. affirm, as the case may be) that I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof, and that I will diligently and faithfully perform the duties of assessor (or assistant assessor) for (naming the assessment district) according to my best skill and judgment." And Certificate therea certificate of such oath. or affirmation shall be delivered to the ted to collector. collector of the district for which such assessor or assistant assessor shall be appointed. of to be transmit SEC. 9. And be it further enacted, That before any collector Collectors to give shall enter upon the duties of his office, he shall execute a bond bonds. for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved by the Solicitor of the Treasury, conditioned that said collector shall conditions thereof 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 compliance with the order or regulations of the Secre 4 |