Rosecrans, and, through him, to the officers and men under his command, for their distinguished gallantry and good conduct at the battle of Murfreesborough, Tennessee, where they achieved a signal victory for our arms. The President of the United States is requested to cause the foregoing resolution to be communicated to Major-General Rosecrans, in such terms as he may deem best calculated to give effect thereto. (3 March, 1863.) No. 30.-Joint Resolution in relation to Telegraph Companies in the District of Columbia. Any lawfully organized telegraph company is permitted to use the roads and streets of the District of Columbia in the extension of its line, the route to be approved by the Secretary of the Interior and the Commissioner of Public Buildings. (3 March, 1863.) No. 31.-A Resolution to enable the Secretary of the Treasury to obtain the Title to certain Property in the City of Denver, Colorado Territory, for the purposes of the Branch Mint located in said place. (3 March, 1863.) No. 32-Joint Resolution authorizing the Secretary of the Navy to adjust the équitable Claims of Contractors for Naval Supplies, and regulating Contracts with the Nary Department. The Secretary of the Navy is authorized to settle certain claims relating to naval supplies furnished prior to June 30, 1962. Claims must be presented within six months from 3 March, 1863. In contracting for naval supplies, the chief of any Naval Bureau may reject the offer of any person who, as principal or surety, has been a defaulter in any previous contract. But one bid shall be made by one person, and Lids must be made by manufacturers or regular dealers. Bidders may be present at the opening of bids. (3 March, 1863.) No. 33.-Joint Resolution authorizing the Secretary of the Treasury to issue American Registers to certain Vessels named therein. (3 March, 1863.) No. 34. Joint Resolution respecting the Compensation of the Judges, and so forth, under the Treaty with Great Britain, and other Persons employed in the Suppression of the African Slave Trade. (3 March, 1863.) No. 35.-A Resolution authorizing the Collection in Coin of Postages due on unpaid Mail Matter from Foreign Countries. (3 March, 1863.) No. 36.-A Resolution to grant the use of a por tion of Judiciary or Armory Square for a Home for Destitute Newsboys in Washington. (3 March, 1863.) No. 37-Joint Resolution to compensate the Crew of the United States Steamer Monitor for Clothing and other Property lost in the Public Service. March, 1863.) No. 38.-A Resolution in relation to Property devised to the People of the United States by Captain Uriah P. Levy, deceased. The Attorney-General is authorized to ascertain and make report of the facts concerning the following devise and bequest in the will of Captain Uriah P. Levy, late a Captain of the United States Navy, who died in the city of New York March 22, 1862, viz. :-"I give, devise, and bequeath my farm and estate of Monticello, in Virginia, formerly belonging to President Thomas Jefferson, together with all the rest and residue of my estate, real and personal or mixed, not hereby disposed of, wherever or however situated, to the People of the United States, or such persons as Congress shall appoint to receive it, and especially all my real estate in the city of New York, in trust for the sole and only purpose of establishing and maintaining at said farm of Monticello, in Virginia, an agricultural school, for the purpose of educating as practical farmers children of the warrant office[rs] of the United States Navy whose fathers are dead." (3 March, 1863.) 1 APPROPRIATIONS FOR THE YEARS ENDING JUNE 30, 1863-4, SUMMARY STATEMENT OF APPROPRIATIONS MADE IN THE FOREGOING LAWS. For legislative, executive, judicial, and miscellaneous.... "deficiencies for the legislative, executive, &c........... army for the year ending June 30, 1864.. * army for the year ending June 30, 1863.. * fortifications.... "paval service... "Post-Office Department... * diplomatic and consular... *Invalid and other pensions... Indian Department... "Military Academy.. $12,393,445 10 1,195,752 30 729,861,898 80 108,730,245 20 6,900,000 00 89,848,205 01 12,930,000 00 1,260,544 34 7,685,300 00 2,131,685 67 183,394 00 INTERNAL REVENUE OR EXCISE, AND DIRECT TAX LAWS. PRIOR to the year 1861, the present generation of Americans were unaccustomed to any other modes of raising moneys for the support of the Government of the United States, than by duties on foreign goods imported, and by the sale of the public lands. Other means, however, had been used during the earlier periods of our national career. Under the power granted in section 8 of Article I. of the Constitution, Congress had many times exercised the power "to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States," by imposing direct taxes and internal or excise duties similar to those in operation at this time. On these subjects no less than seventy-five acts were passed, extending from 3d of March, 1791, to 23d of December, 1817, when excise or internal duties were abolished. The whole amount realized to the Treasury by the operation of those laws was $34,995,340. The highest amount collected in any one year was in 1816, when it reached $9,378,344. Great difficulty attended the collections, and some of the taxes and duties did not reach the Treasury until 1836. The people of the United States were comparatively poor in those days. It may serve to indicate our advance in wealth and in tax-paying power to state in this place that there was collected during about six months of active operations of the present laws, an amount exceeding by fifty per cent. the aggregate collections from similar sources during our whole previous history. The receipts from internal revenue in the year 1863, to September 30, were $53,625,678 46. The following will serve to show the relative productiveness of the several sources of revenue prior to the passage of the laws of 1861-2-3. Aggregate revenue of the United States from 1789 to 1861, from the following sources:— From Duties on Imports........... 66 Sales of Public Lands............ $1,575,152,579 175,817,960 34,995,340 The excise and direct taxes, now in process of levy and collection, are authorized by the following acts and parts of acts of Congress. To provide increased revenue, &c... Aug. 5, 1861. For the collection of direct taxes in insurrectionary districts, &c........ June 7, 1862. To provide internal revenue, &c..... July 1, 1862. Increasing temporarily the duties on imports, &c. (sections 24,25)... July 14, 1862. Joint resolution amending act of To amend the act to provide inter- of direct taxes in insurrectionary To provide ways and means, &c. July 16, 1862. July 17, 1862. Dec. 25, 1862. Feb. 6, 1863. Mar. 3, 1863. Mar. 3, 1863. In addition to the foregoing authorizations, there should be added the "notice of the Secretary of the Treasury, postponing the operation of the law," dated July 23, 1862, and the proclamation of the President declaring certain States and parts of States to be in rebellion, dated July 1, 1862. The essential parts of the latest amendments to the laws are in the following summary. EXCISE, STAMP, AND INCOME TAX LAWS. AN ALPHABETICAL SUMMARY, INCLUDING THE LATEST AMENDMENTS AND SOME OFFICIAL DECISIONS. Absent persons to present list to assessor within ten days after notice is given or sent by Administrators to pay tax in district where de- in papers whose circulation does not exceed for ship-owners, cost of license. Real Estate, cost of license... Claim, cost of license........ Patent, cost of license........ 850 $50 850 $10 Agents, Insurance, any person acting as agent of any fire, marine, life, mutual, or other insurance company, considered an insurance agent. Cost of license, $10. If his receipts are less than $600 no license required. The word "agent" is construed to incan either an exclusive agent of a manufacturer, or any person or firm selling goods on commission, designated by a manufacturer as his agent. Agreements, for each sheet or piece of paper on which written, stamp duty.. ....... 5 cents. for the hire, use, or rent of any land, tene-" ment, or portion thereof, if for a period of time not exceeding three years, stamp duty, 50 cents. if for a period of time exceeding three years, stamp duty $1 Alcohol made from whiskey distilled prior to September 1, 1862..... 3 per ct. the sale of, except by apothecaries, requires license. Ale, per barrel of thirty-one gallons, fractional parts of a barrel to pay proportionately, 60 cents. $10 Alteratives, on each package of, the retail price *This rate of duty limited to April 1, 1864. or value of which does not exceed 25 cents, stamp duty......... 1 cent. Alteratives, on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty.... 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty............. 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar...... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of............. ............................. 2 cents. 2 cents. Animal oils, per gallon........ Anodynes, on each package of, the retail price or value of which does not exceed 25 cents, stamp duty...... 1 cent. on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty ....... 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty...... 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar.... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of....... 2 cents. Apothecaries' license not required for liquors used in prescriptions, nor for selling alcohol. Apothecaries, when a license as wholesale or re tail dealer has not been taken out, and where the annual gross receipts on sales exceed one thousand dollars, for license... $10 whose gross annual sales are less than one thousand dollars, require no license. Appeal not allowed in cases of fraudulent lists or under-valuation. notice of time and place for hearing to be given by assessor. made before assessor, and question at issue stated. to be in writing; hearing of, to be summary and brief. Appraisements of value or damage, on each, a stamp duty of...... 5 cents. Architects and Civil Engineers, cost of license, $10 Every person whose business it is to plan or superintend the construction of buildings, ships, roads, bridges, canals, or railroads, shall be regarded as an architect or civil engineer. A practical carpenter who labors on a building is excepted. Aromatic Snuff, on each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of....... .......... 1 cent. on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, a stamp duty of........ 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, a stamp duty of....... 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar.... ..... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of........ 2 cents. Assessments erroneously made may be corrected (if the tax has not been paid) by the assessor certifying to the collector the fact of such erroneous assessment. Assessors for each district appointed by President, with advice and consent of Senate. may subdivide their districts and appoint assistants. to take an oath. certificate of, to be delivered to collector. penalty for not taking oath, $100. authorized to administer oaths or affirmations in all cases relating to their duties, but shall make no charge therefor. assessments to be made before 1st of October, 1862, and on or before first Monday in May in each year thereafter. taxable persons and property to be found out by all lawful ways and means. duty of, when any person fails to make out a list of his or her taxable property. The assessor shall make out a list for such person, which, being read, consented to and signed by such person, shall be received as his or her list. penalty on persons making fraudulent lists, $500, and costs of prosecution. duty, in case of fraudulent lists or undervaluation, to make out a list without appeal. duty, when persons notified fail or neglect to make out lists, to notify them to do s0 within ten days. See ABSENT PERSONS. duty, in case of non-residents, to make a list. duty relative to lists of property owned in other districts, to allow owners to forward list through the assessor of their own district, and, if correct, approve and return; if not, to correct it and return, when the assessor of the district where the parties reside shall make assessment of it. two general lists to be made of persons liable to pay tax, and amount. lists to be sent to the principal assessor within thirty days. to advertise when list may be examined. to keep lists open fifteen days. to advertise time and place of hearing appeals. to submit lists to the inspection of all persons. to determine appeals in a summary way. to re-examine and equalize valuations. to give notice of an increase of valuation. to make lists of persons liable to taxation, and amount payable. to make separate lists of non-residents. to send lists to collectors-penalty for neglect, $500, and compensation. penalty may be remitted by commissioner. compensation of assessors, $1500 a year, and, where the receipts of a collection district exceed $200,000, of one per cent. on the excess over $200,000 up to $400,000; where they exceed $400,000, 1⁄2 of one per cent. on the excess over $400,000 up to $800,000; over $800,000, of one per cent. on such excess; but no assessor shall receive more than $3000. shall be allowed office-rent actually paid, not exceeding $500 a year. allowed such clerks as Commissioner of Internal Revenue shall deem necessary. Assessors allowed reasonable charges for postage, | Auction sales of goods, merchandise, articles, and stationery, and blank books. in California, Oregon, and the Territories, may be allowed such additional compensation as the Secretary of the Treasury may deem just and equitable; and their accounts for services may be audited and paid by the Assistant Treasurer at San Francisco. corruptly approving accounts shall have the amount deducted from their pay. may be allowed additional compensation, where more than one Congressional district is included. to receive abstract of books of distillers and brewers monthly, if desired. right to examine said books. when persons apply for a license, to ascertain the facts, and issue the license for one year, in accordance with the provisions of the law. to receive lists from manufacturers. how to assess knitting-thread. to assess duties where goods have been sold without compliance with the law, and to add fines, penalties, and forfeitures, as in other cases. to estimate gas. to receive monthly report of auctioneers. butchers. railroad companies. steamboat captains. ferry-boat owners. bridge-keepers. to receive list of advertisements from publishers. to make return of neglect to report income. Assessors, assistant, appointed by the assessors. to take an oath or affirmation. duties commence on the 1st of October, 1862, authorized to administer oaths or affirmations to make out accounts for pay, &c., monthly, which shall be submitted to the assessor, and, if approved, shall be paid by the collector. to notify absent persons. duty when persons notified fail to make out lists. penalty for neglect to send lists to assessors, $200 fine and costs, and loss of situation. to send lists to districts where persons reside. compensation of, $3 per day, and $1 for each 100 names. allowed necessary and reasonable charges for postage actually paid for official letters, &c. Associations to make lists of their taxable property. Attorney, no license required, as such, in consequence of being employed to purchase, rent, or sell real estate, or collect rents thereon in the ordinary course of business. LAWYER. Auctioneers, for license.... not to sell at private sale. See $20 all persons whose occupation it is to offer property for sale to the highest or best bidder, considered as. to make monthly returns to the assessors, and penalty for neglect. license confined to the collection district. may sell the goods of a licensed dealer at the deater's store; but not the goods of an unlicensed dealer if subject to license. stocks, on gross amount of sales, of one per cent. Awnings, sails, tents, shades, and bags, tax on, 3 per cent. when materials are imported, or have paid a duty.... exempt. Bags, tax on (see_AWNINGS)............. 3 per cent. 3 per cent. to make semi-annual statement. authorized to deduct the amount of tax from the dividend. declaring dividends less than once in six months, to render statement, under oath, on January 1 and July 1, of each year, of profits of preceding six months. Tax on said profits...... ..3 per cent. tax on circulation. All banks, associations, corporations, or individuals, issuing notes or bills for circulation as currency, subject to a duty of one per cent. each half year from April 1, 1863, 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 $100,000, 90 per cent. thereof; over $100,000 and not over $200,000, 80 per cent. thereof; over $200,000 and not over $300,000, 70 per cent. thereof; over $300,000 and not over $500,000, 60 per cent. thereof; over $500,000 and not over $1,000,000, 50 per cent. thereof; over $1,000,000 and not over $1,500,000, 40 per cent. thereof; over $1,500,000 and not over $2,000,000, 30 per cent. thereof; over $2,000,000, 25 per cent. thereof. In the case of banks with branches, the duty shall be imposed upon the circulation of the notes 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 individuals shall also be subject to and pay a duty of one-half of one per cent. each half year, from and after April 1, 1863, 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" 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 1, 1863, in sums representing any fractional part of a dollar, shall be subject to and pay a duty of 5 per cent. each half year thereafter upon the amount of such fractional notes or bills so issued. tax on deposits. All banks, associations, corporations, and individuals receiving deposits of money subject to payment on check or draft, except saving institutions, shall be subject to a duty of one-eighth of one per cent. each half year, from and after April | Bills 1, 1863, upon the average amount of such deposits beyond the average amount of their circulating notes or bills lawfully issued and outstanding as currency. Banks to return list under oath within thirty days after October 1, 1863, and every six months thereafter, giving account 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. if default is made in delivery of list or the payment of duties for thirty days, the penalty is....... $500 Bankers. Every person who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection of money or currency, and the same, or any part thereof, shall be paid or remitted upon the draft, check, or order of such creditor, but not including incorporated banks, or other banks legally authorized to issue notes as circulation, for license Barges, boats, or vessels, persons who sell commodities from, may be assessed as dealers and must take out license. Barks, hereafter built, to pay a tax of 2 per cent. Bar Iron. See IRON. $100 Barytes, sulphate of, per 100 pounds...... 10 cents. *Beer, per barrel of 31 gallons, fractional parts of ..... a barrel to pay proportionately.... 60 cents. Band Leather, per pound....... 1 cent. Benzine, or Benzole, per gallon....... 10 cents. Bicarbonate of soda, per pound............... 5 mills. Billiard Tables for private use... $10 for public use, each table, for license (to be paid annually)...... $5 Bills of Exchange (Inland) for the payment of any sum of money exceeding $20, otherwise than at sight or on demand, are taxed as follows for every sum of $200, or fractional part thereof: if payable on demand, or at any time not exceeding 33 days....... exceeding 33 but not 63 days.. 1 cent. 2 3 66 66 66 46 exceeding 63 but not 93 days... if drawn in sets of three or more, for every of Lading for any goods, m andise, or effects, to be exported from a port or place in the United States to any foreign port or place, excepting the ports of British North America, a stamp duty of... 10 cents. Bill of sale of a vessel, or any part thereof, when consideration does not exceed $500, 25 cents. exceeding $500 and less than $1000... 50 cents. exceeding $1000, for every additional $1000, or fraction thereof.... 50 cents. Bitters. See PREPARATIONS. Boards are not to be considered as a manufacture. Bolts, tax on, per ton....... $2 Bonds, auction sales of, on gross amount of sales.. b of 1 per ct. any personal bond for the payment of money, or as security for the payment of any definite or certain sum of money, is taxed for every $200, or fraction thereof...... 10 cents. Bone, manufactures of, wholly or in part, if not otherwise specified, ad valorem......3 per ct. Bonnets, trimmers of, not regarded as manufac turers. Boot and shoe makers, custom work, over $1000... contents included, shall exceed 75 cents and Breweries and Distilleries may be inspected by the collector in the daytime. penalty for refusal to admit him, $500 fine. Brewers, every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, who manufactures less than 500 bbls. per year, for license.... $25 66 who manufactures 500 bbls. and upward, per |