13 July, 1866, § 71. 236. That it shall be the duty of the Commissioner of Internal Internal revenue Revenue to have this act, and the acts to which it is amendatory, acts to be pub- published in at least one German newspaper in each of the States of the Union where such paper may be published. lished in German newspapers. 30 June, 1864, §182. 237. That wherever the word State is used in this act, it shall The word State be construed to include the Territories and the District of Columries and District bia, where such construction is necessary to carry out the provisions of this act. to include Territo of Columbia. 13 July, 1866, § 70. effect. Inconsistent provisions repealed. Remain in force poses. 238. That this act shall take effect, where not otherwise proWhen to take vided, 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hundred and sixty-six, and all provisions of any former act inconsistent with the provisions of this act are hereby repealed: Provided, however, That all the provisions of said acts shall be in force for collecting all for certain pur- taxes, duties and licenses properly assessed or liable to be assessed, or accruing under the provisions of acts, 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 further, That whenever the duty imposed by any existing law shall cease 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shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective corresponding provisions of this act shall take effect: And provided further, That all manufactures and productions on which a duty was imposed by either of the acts repealed by this act, which shall be in the possession of the manufacturer or producer, or of his agent or agents, on the day when this act takes effect, the duty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 produced, upon which no duty was imposed by either of said former acts, it shall apply to such as were manufactured or produced, and not removed from the place of manufacture or proCommissioner to duction, on the day when this act takes effect. And the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all necessary regulations and prescribe all necessary forms and proceedings for the collection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act. make necessary regulations. 3 March, 1865, § 16. visions repealed. for certain purposes. 239. That all provisions of any former act inconsistent with the Inconsistent pro- provisions of this act are hereby repealed: Provided, however, That no duty imposed by any previous act, which has become Remain in force due or of which return has been or ought to be made, shall be remitted or released by this act, but the same shall be collected and paid, and all fines and penalties heretofore incurred shall be enforced and collected, and all offences heretofore committed shall be punished, as if this act had not been passed; and the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all necessary regulations Commissioner to and to prescribe all necessary forms and proceedings for the col- make regulations. lection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act. acts. necessary 240. That the following acts of Congress are hereby repealed, 30 June, 1864, § 173. to wit: The act of July first, eighteen hundred and sixty-two, Repeal of former entitled “An act to provide internal revenue to support the government and to pay interest on the public debt," except the one hundred and fifteenth and one hundred and nineteenth sections thereof; and excepting, further, all provisions of said act which create the offices of Commissioner of Internal Revenue, assessor, assistant assessor, collector, deputy collector, and inspector, and provide for the appointment and qualification of said officers. Also, the act of July sixteenth, eighteen hundred and sixty-two, entitled "An act to impose an additional duty on sugars produced in the United States." Also, the act of December twenty-fifth, eighteen hundred and sixty-two, entitled "An act to amend an act entitled An act to provide internal revenue to support the government and to pay interest on the public debt,' approved July first, eighteen hundred and sixty-two." Also, the act of March third, eighteen hundred and sixty-three, entitled "An act to amend an act entitled 'An act to provide internal revenue to support the government and to pay interest on the public debt,' approved July first, eighteen hundred and sixty-two, and for other purposes, excepting the provisions of said act which create the offices of deputy commissioner and cashier of internal duties and revenue agents, and provide for the appointment and qualification of said officers. Also, the twenty-fourth and twenty-fifth sections of the act of July fourteenth, eighteen hundred and sixty-two, entitled "An act increasing temporarily the duties on imports, and for other purposes." Also, the second section of the act of March third, eighteen hundred and sixty-three, entitled "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," so far as the same applies to officers of internal revenue. And, also, the act of March seventh, eighteen hundred and sixty-four, entitled "An act to increase the internal revenue, and for other purposes," together with all acts and parts of acts inconsistent herewith: Provided, That all the provisions of said acts shall be in force for levying and collecting all taxes, duties and licenses properly assessed or liable collecting to be assessed, or accruing under the provisions of former acts or drawbacks, 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 further, That no office created by the said acts and continued by this act shall be vacated of this act. by reason of any provisions herein contained, but the officers heretofore appointed shall continue to hold the said offices without reappointment: And provided further, That whenever the duty im continue until corposed by any existing law shall cease in consequence of any limita- responding provition therein contained before the respective provisions of this act take effect. Provisions to re-. main in force for taxes. already accrued, &c. Offices not to be vacated by reason Former duties to sions of this act Articles manufactured before law. shall take effect, the same duty shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty imposed thereby shall be held to cease, in consequence of such repeal, until the respective corresponding provisions of this act shall take effect: And provided the passage of the further, That all manufactures and productions on which a duty was imposed by either of the acts repealed by this act, which shall be in the possession of the manufacturer 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 produced, upon which no duty was imposed by either of said former acts, it 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 takes effect: And provided further, That no direct tax whatsoever shall be assessed or collected under this or any act of Congress heretofore passed, until Congress shall enact another law requiring such assessment and collection to be made; continue for the but this shall not be construed to repeal or postpone the assesscollection of the ment or collection of the first direct tax levied, or which should first tax imposed by act of August be levied, under the act entitled "An act to provide increased No further direct tax to be collected Congress. until ordered by Proceedings to 5, 1861. 30 June, 1864, §174. Commissioner may make necessary regulations. other revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, nor in any way to affect the legality of said tax or any process or remedy provided in said acts, or any other acts, for the enforcement or collection of the same in any State or States and Territories and the District of Columbia; but said first tax, and any such process or remedy, shall continue in all respects in force, anything in this act to the contrary notwithstanding. 241. That the said Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to make all such regulations, not otherwise provided for, as may become necessary by reason of the alteration of the laws in relation to internal revenue, by virtue of this act. APPENDIX. [PUBLIC RESOLUTION No. 59.] JOINT RESOLUTION imposing a special income duty. Joint resolution. collected October Be it resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That, in addition to the income duty already imposed by law, there shall be levied, assessed, and collected on the first day of October, eighteen Special income hundred and sixty-four, a special income duty upon the gains, duty of 5 per cent. profits, or income for the year ending the thirty-first day of De- to be levied and cember next preceding the time herein named, by levying, assess- 1, 1864. ing, and collecting said duty of all persons residing within the United States, or of citizens of the United States residing abroad, at the rate of five per centum on all sums exceeding six hundred dollars, and the same shall be levied, assessed, estimated, and collected, except as to the rates, according to the provisions of existing laws for the collection of an income duty, annually, where not inapplicable hereto; and the Secretary of the Treasury is hereby authorized to make such rules and regulations as to the time and mode, or other matters, to enforce the collection of the &c. special income duty herein provided for, as may be necessary: Provided, That in estimating the annual gains, profits, or income, as aforesaid, for the foregoing special income duty, no deductions shall be made for dividends or interest received from any association, corporation, or company, nor shall any deduction be made for any salary or pay received. Approved July 4, 1864. Secretary of the Treasury author ized to make rules, No deductions for dividends, interest, &c. [PUBLIC RESOLUTION No. 79.] 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 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 resolution (No. 77) of Congress approved July 4, 1864, 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 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, Be it resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That said special tax so imposed shall not be further enforced against said officers or soldiers lately in the service of the United States, and who have been honorably discharged therefrom, and that the Secretary of the Treasury direct the proper observance of the resolution by all revenue officers. Approved July 28, 1866. 30 June, 1864, §58. Secretary of the Treasury shall ap point inspectors. prescribe form of oath and fees. 242.* That there shall be appointed by the Secretary of the Treasury, in every collection district where the same may be necessary, one or more inspectors of spirits, refined coal oil or other oil, tobacco, cigars, and other articles, who shall take an oath faithfully to perform their duties, in such form as the ComCommis'er shall missioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed and prescribed by said Commissioner, to be paid by the owner or manufacturer of Penalty of $100 the articles inspected, gauged, or proved. And any manufacturer for refusal to admit of spirits, refined coal oil or other oil, tobacco, cigars, or other articles which may by law be required to be inspected, who shall refuse to admit an inspector upon his premises, so far as it may be necessary for the performance of his duties, or who shall obstruct an inspector in the performance of his duties, shall forfeit the sum of one hundred dollars, to be recovered in the manner provided for other penalties imposed by this act. inspectors, &c. *Omitted from its proper place. |