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ing negotiation to market value.

345, 532,) restrict- five, eighteen hundred and sixty-two, and of the act to authorize an additional issue of United States notes, and for other purposes, approved July eleven, eighteen hundred and sixty-two, as restricts the negotiation of bonds to market value, is hereby repealed. And When former the holders of United States notes, issued under and by virtue of ex- said acts, shall present the same for the purpose of exchanging the same for bonds, as therein provided, on or before the first day of July, eighteen hundred and sixty-three, and thereafter the right so to exchange the same shall cease and determine.

notes must be presented for

change.

In lieu of postage currency, frac

be issued.

For what changeable payable.

and

SEC. 4. And be it further enacted, That in lieu of postage and tional notes may revenue stamps for fractional currency, and of fractional notes, commonly called postage currency, issued or to be issued, the Secretary of the Treasury may issue fractional notes of like amounts in such form as he may deem expedient, and may provide for the engraving, preparation, and issue thereof in the ex treasury department building. And all such notes issued shall be exchangeable by the assistant treasurers and designated depositaries for United States notes, in sums not less than three dollars, and shall be receivable for postage and revenue stamps, and also in payment of any dues to the United States less than five dollars, except duties on imports, and shall be redeemed on presentation at the Treasury of the United States in such sums and under such regulations as the Secretary of the Treasury shall prescribe: Issue not to ex- Provided, That the whole amount of fractional currency issued, ceed $50,000,000. including postage and revenue stamps issued as currency, shall not exceed fifty millions of dollars.

Secretary may receive gold on deposit and issue cer

SEC. 5. And be it further enacted, That the Secretary of the Treasury is hereby authorized to receive deposits of gold coin and tificates therefor. bullion with the Treasurer or any assistant treasurer of the United States, in sums not less than twenty dollars, and to issue certificates therefor, in denominations of not less than twenty dollars each, corresponding with the denominations of the United States notes. The coin and bullion deposited for or representing the certificates of deposit shall be retained in the treasury for the paySuch certificates ment of the same on demand. And certificates representing coin pay interest on the in the treasury may be issued in payment of interest on the public public debt and debt, which certificates, together with those issued for coin and bullion deposited, shall not at any time exceed twenty per centum beyond the amount of coin and bullion in the treasury; and the certificates for coin or bullion in the treasury shall be received at par in payment for duties on imports.

may be issued to

duties.

Limit of amount.

Secretary to determine form of

bonds and notes.

What to be print

ed thereon.

SEC. 6. And be it further enacted, That the coupon or registered bonds, treasury notes, and United States notes authorized by this act shall be in such form as the Secretary of the Treasury may direct, and shall have printed upon them such statements, showing the amount of accrued or accruing interest, the character of the notes, and the penalties or punishment for altering or counterfeiting them, as the Secretary of the Treasury may prescribe, and shall bear the written or engraved signatures of the Treasurer of the United States and the Register of the Treasury, and also, as To have imprint evidence of lawful issue, the imprint of a copy of the seal of the Treasury Department, which imprint shall be made, under the direction of the Secretary, after the said notes or bonds shall be received from the engravers and before they are issued, or the said notes and bonds shall be signed by the Treasurer of the United States, or for the Treasurer by such persons as may be specially

How signed.

of seal.

Signature.

appointed by the Secretary of the Treasury for that purpose, and shall be countersigned by the Register of the Treasury, or for the Register by such persons as the Secretary of the Treasury may specially appoint for that purpose. And all the provisions of the act entitled "An act to authorize the issue of treasury notes," approved the twenty-third day of December, eighteen hundred and fifty-seven, so far as they can be applied to this act, and not inconsistent therewith, are hereby revived and re-enacted.

Provisions of act

1857, ch. 1, reviv

ed, vol. xi, p. 257.

Duty on bank

circulation after

April 1, 1863.

branches.

on banks.

tax

SEC. 7. And be it further enacted, That all banks, associations, corporations, or individuals, issuing notes or bills for circulation as currency, shall be subject to and pay a duty of one per centum each half year from and after April first, eighteen hundred and sixty-three, upon the average amount of circulation of notes or bills as currency issued beyond the amount hereinafter named, that is to say: banks, associations, corporations, or individuals, having a capital of not over one hundred thousand dollars, ninety per centum thereof; over one hundred thousand and not over two hundred thousand dollars, eighty per centum thereof; over two hundred thousand and not over three hundred thousand dollars, seventy per centum thereof; over three hundred thousand and not over five hundred thousand dollars, sixty per centum thereof; over five hundred thousand and not over one million of dollars, fifty per centum thereof; over one million and not over one million and a half of dollars, forty per centum thereof; over one million and a half and not over two millions of dollars, thirty per centum thereof; over two millions of dollars, twenty-five per centum thereof. In the case of banks with branches, the duty Banks with herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate circulation of all; and the amount of capital of each branch shall be considered to be the amount allotted to or used by such branch; and all such banks, associations, corporations, and in- Additional dividuals shall also be subject to and pay a duty of one-half of one per centum each half year from and after April first, eighteen hundred and sixty-three, upon the average amount of notes or bills not otherwise herein taxed and outstanding as currency during the six months next preceding the return hereinafter provided for; and the rates of tax or duty imposed on the circulation of associations which may be organized under the act "to provide a national currency, secured by a pledge of United States stocks, and to provide for the circulation and redemption thereof," approved February twenty-fifth, eighteen hundred and sixty-three, te, p. 665. shall be the same as that hereby imposed on the circulation and deposits of all banks, associations, corporations, or individuals, but shall be assessed and collected as required by said act; all banks, associations, or corporations, and individuals issuing or reissuing notes or bills for circulation as currency after April first, eighteen hundred and sixty-three, in sums representing any fractional part of a dollar, shall be subject to and pay a duty of five per centum each half year thereafter upon the amount of such fractional notes or bills so issued. And all banks, associations, corporations, and individuals receiving deposits of money subject Duty on depoto payment on check or draft, except savings institutions, shall be subject to a duty of one-eighth of one per centum each half year from and after April first, eighteen hundred and sixtythree, upon the average amount of such deposits beyond the

1863. ch. 58; an

Circulation of fractional notes.

sits.

average amount of their circulating notes or bills lawfully issued Returns by banks. and outstanding as currency. And a list or return shall be made

Το be oath.

and rendered within thirty days after the first day of October, eighteen hundred and sixty-three, and each six months thereafter, to the Commissioner of Internal Revenue, which shall contain a true and faithful account of the amount of duties accrued, or which should accrue, on the full amount of the fractional note circulation and on the average amount of all other circulation, and of all such deposits, for the six months next preceding. And under there shall be annexed to every such list or return a declaration, under oath or affirmation, to be made in form and manner as shall be prescribed by the Commissioner of Internal Revenue, of the president, or some other proper officer of said bank, association, corporation, or individual, respectively, that the same contains a true and faithful account of the duties which have accrued, or which should accrue, and not accounted for; and for any default in the delivery of such list or return, with such declaration annexed, the bank, association, corporation, or individual making such default, shall forfeit, as a penalty, the sum of five hundred Duties to be paid dollars. And such bank, association, corporation, or individual shall, upon rendering the list or return as aforesaid, pay to the Commissioner of Internal Revenue the amount of the duties due on such list or return, and in default thereof shall forfeit, as a Penalty for ne- penalty, the sum of five hundred dollars; and in case of neglect or refusal to make such list or return as aforesaid, or to pay the duties as aforesaid, for the space of thirty days after the time when said list should have been made or rendered, or when said duties shall have become due and payable, the assessment and collection shall be made according to the general provisions prescribed in an 1862, ch. 119, act entitled "An act to provide internal revenue to support the government and to pay interest on the public debt," approved July one, eighteen hundred and sixty-two."

on rendering the return.

glect.

ante, p. 432.

Penalties of former act against

SEC. 8. And be it further enacted, That, in order to prevent and counterfeiting, &c., punish counterfeiting and fraudulent alterations of the bonds, notes, made applicable. and fractional currency authorized to be issued by this act, all the provisions of the sixth and seventh sections of the act entitled 1862, ch. 33, §§ “An act to authorize the issue of United States notes, and for the 6, 7; ante, p. 346." redemption or funding thereof, and for funding the floating debt of

the United States," approved February twenty-fifth, eighteen hundred and sixty-two, shall, so far as applicable, apply to the bonds, notes, and fractional currency hereby authorized to be issued, in like manner as if the said sixth and seventh sections were hereby adopted as additional sections of this act. And the provisions and penalties of said sixth and seventh sections shall extend and apply to all persons who shall imitate, counterfeit, make, or sell any paper such as that used, or provided to be used, for the fractional notes prepared, or to be prepared, in the Treasury Department building, and to all officials of the Treasury Department engaged in engraving and preparing the bonds, notes, and fractional currency hereby authorized to be issued, and to all official and unofficial persons in any manner employed under the provisions of this act. And the sum of six hundred thousand dollars is hereby Appropriation for appropriated, out of any money in the treasury not otherwise appropriated, to enable the Secretary of the Treasury to carry this act into effect.

expenses of this act.

Approved March 3, 1863.

CHAPTER LXXIV.

AN ACT to amend an act entitled "An act to provide internal revenue to support the government and pay interest on the public debt," approved July first, eighteen hundred and sixty-two, and for other purposes."

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That “An act to provide internal revenue to support the government and pay interest on the public debt," approved July first, eighteen hundred and sixty-two, be, and the same hereby is, amend[ed] as hereinafter set forth, namely:

March 3, 1863. 1862, ch. 119; ante, p. 432.

Amendments.

Written notice may be partly in

That whenever any written notice, or other instrument in writing, is required, the same shall be lawful if written or partly print. written and printed.

Section 11.
Assistants may

That section eleven be, and hereby is, amended so as to authorize assistant assessors to perform any duties therein imposed upon do duty of asses

assessors.

sors.

Section 19.

Notice to delin

Notice to delin

That section nineteen be so amended that the deputy collector, Deputies may do as well as the collector, may perform all the duties required of the duties of collecsaid collector in the said section; and any notice required by said tors. section to persons who neglect to pay their taxes may be sent by quent tax-payers, mail, or left at the dwellings or usual places of business of such how sent. persons, if any they have, written or printed, and said notice shall quent tax-payers state the amount of duty or tax for which such persons are liable, to state what. including the ten per centum additional, as provided for in said section, demanding payment of the same; and with respect to all such duties or taxes as are not included in the annual lists as provided for in said section, and all taxes and duties the collection of which is not otherwise provided for in said act, it shall be the duty of each collector in person, or by deputy, to demand payment therefor, in the manner provided, within ten days from and after the expiration of the time within which such duty or tax should have been paid; and any copy of distraint shall be left at the where to be left. dwelling or usual place of business of the owner or possessor of the property distrained: Provided, That such special demand. shall not be necessary in respect to taxes assessed by section seventy-seven of said act.

Demand for certain taxes.

Copy of distraint,

Proviso.

Section 28.

Imprisonment

That section twenty-eight be, and hereby is, amended by striking out the words "forfeit and pay the sum of five hundred added to fine. dollars," and inserting in lieu thereof "upon conviction thereof by a court of competent jurisdiction, forfeit and pay the sum of five hundred dollars, or be imprisoned for a term not exceeding two years, at the discretion of the court."

Section 43.

That section forty-three be amended by striking out the following Penalty for fraudwords: "And any person who shall use any cask or package so ulent use of mark marked, for the purpose of selling spirits of a quality different ed cases, &c. from that so inspected, shall be subject to a like penalty for each cask or package so used," and inserting in lieu thereof "and any person who shall fraudulently use any cask or package so marked for the purpose of selling any other spirits than that so inspected, or for selling spirits of a quality or quantity different from that so inspected, shall be subject to a like penalty, as provided for each cask or package so used."

Section 44.

Section 55.

Section 64.

neys.

That section forty-four be, and hereby is, amended by striking out the words "to be contiguous to such distillery."

That section fifty-five be, and hereby is, amended by inserting after the words "shall not be paid at the time of rendering the account of the same, as herein required," the words "or at the time when they shall have become payable."

That section sixty-four be, and hereby is, so amended "that no License of attor- license shall be required of an attorney having taken out a license as such in consequence of being employed to purchase, rent, or sell real estate, or to collect rent thereon for others in the ordinary course of business;" in paragraph number sixteen by inserting after the word "taverns," the words "or eating-houses;" by adding License of apo- to paragraph number twenty-eight the following words: "Nor shall apothecaries who have taken out a license as such be required to take out a license as retail dealers in liquors in consequence of selling alcohol;" and in paragraph number twenty-nine by insertLicense of man- ing after the word "merchandise," "or who shall manufacture by hand or machinery, for any other person or persons, goods, wares, or merchandise."

thecaries.

ufactures.

Additions to section 64.

Licenses of architects and civil engineers.

Builders and contractors.

Owners of stallions and jacks.

Lottery-ticket

dealers.

Insurance agents.

That section sixty-four be, and hereby is, further amended by adding, at the end thereof, the following paragraphs:

"Thirty-four. Architects and civil engineers shall pay ten dollars for each license. Every person whose business it is to plan, design, or superintend the construction of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be regarded as an architect and civil engineer under this act: Provided, That this shall not include a practical carpenter who labors on a building.

"Thirty-five. Builders and contractors shall pay twenty-five dollars for each license. Every person whose business it is to construct buildings, or ships, or bridges, or canals, or railroads, by contract, shall be regarded as a builder and contractor under this act: Provided, That no license shall be required from any person whose building contracts do not exceed two thousand five hundred dollars in any one year.

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Thirty-six. Stallions and jacks, owners of, shall pay ten dollars for each license. Every person who keeps a male horse or a jackass for the use of mares, requiring or receiving pay therefor, shall be required to take out a license under this act, which shall contain a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes, or demands, for the use of any such horse or jack without a license, as aforesaid, shall be invalid, and of no force in any court of law or equity.

"Thirty-seven. Lottery-ticket dealers shall pay one thousand dollars for each license. Every person, association, firm, or corporation who shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intended to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery-ticket dealer under this act.

"Thirty-eight. Insurance agents shall pay ten dollars for each license. Any person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, shall be

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