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Index to Law of 1864,

AS AMENDED JULY 13, 1866.*

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А.

PAGE. Appendix,
Abatement, of taxes by commissioner, 42 Appropriation, for expenses of carrying
Acts, various of Internal Revenue. (See

law into effect, under law of 1864, 173
Preface.)

Architects and civil engineers, special
tax of,

77
Accounts, to be adjusted by fiscal year, 32
To be kept of receipts from sepa- Assayers, special tax of,

78
rate sources,
47 Assessors, appointment of,

17
Abstract of, to be laid before con:

To divide their districts into as-
47
sessment districts, .

17
Act, of July 13, 1866, to take effect Aug. May change subdivisions,

17
1, 1866,

212 Vacancy in office of, who to act, 18
Advertisements, duty on receipts for, 121

Oath of,

14
121
Quarterly return to be made,

And assistants, regulations to be

21

binding on,
When prices are fixed by law pub-
lisher may add tax,

122 May summon delinquents before
Newspapers circulating less than

them, :

26
2,000 copies exempt from, 123

And assistants may enter upon
Receipts for, to amount of $600 an.

premises,

18
nually, exempt,

122 Office to be open during business
Afidavits, in legal proceedings exempt

hours,

26
from stamp duty. (See Law of 1867.)

Penalty for neglect, fraud, or ex-
Agents, revenue, appointment of,

12
tortion,

28
Compensation,
13 Salary and commissions,

28
Definition of (Note.)

Assistant, to forward copy of record
Duties of,

of tobacco permits to assessor, 87
May administer oaths,
56 Assistant, to serve summons,

23
May enter brewery, distillery, &c., 44 To enforce such writ by attach-
May examine persons, books, &c.,

ment for contempt,
Penalty for extortion or willful op-

Or assistants, in case of false and
pression,

fraudulent return to add 100 per
Agreement, stamp on,

160
cent.,

24
Agricultural, tool makers peddling In case of refusal or negleci to add
their own wares exempt from ped-

50 per cent.,

24
dler's license,

74 In case of sickness or absence to
Alcohol, made from spirits on which

allow further time.

24
duty has been paid exempt.

108 To make list of property liable to
Ale. (See Beer.)

tax when no owner or agent in
Allowance. (See Drawback.)

his district,

24
Annual tax.

21 To send lists returned of property
Apothecaries, when exempt from li:

not within his district to assist-
cense tax,

75

ant assessor of district where
Special tax of,

75
property is situated,

25
Wholesale and retail dealers, who

To return such list to assistant as-
have taken license therefor, not

sessor sending it,
required to take license as,

75 To make assessment on such list, 25
Appeals, notice of, to be given,

To make annual, monthly and spe-
Assessor to hear and determine, 19

cial lists,

21
To be made in writing,

26 To arrange in two general lists,
Not to be allowed after list trans-

May estimate value

of manufactures 85
mitted to collector,

26 May add 50 per cent.
Assessment not to be increased on, To advertise time and place of
without five days' notice, .

26

hearing appeals,
Witnesses may be summoned on To hear and determine appeals,

26
hearing of,

26 To summon witnesses and require
Fees of witnesses on,

26
production of books,

26

45

23

14, 15

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* This Index gives a succinct view of the Law as it was before the late amendments of 1867. The
rearer will for himself carefully compare the provisions of the amendments of 1867, and note the
chances and additional exemptions therein made. Where the schedules are referred to, those
of Law of 1867 as amended will be examined

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Assessors, to tax fees of witnesses on

PAGE.
appeals,
27 Banks, circulation, duty on,

117
To make out lists of taxes, &c., Average amount of deposits, duty
payable,
27

117
To furnish collector with such lists

Capital
, duty on,

117
within ten days,

27 Dividends and addition to surplus,
To furnish special list when annual

duty on,

129
list is incomplete or imperfect, 27

Profits, duty on,

129
Compensation not to exceed $4,000, 29 And bankers to make return of
Chief clerk of," may administer

capital, &c., to assessor, and du-
oaths,

29
plicate to Commissioner,

118
Assistant's compensation, $4 per Proceedings in case of neglect, 118
day, &c.,

29 National or State, tax on bills of
Penalty for demanding or receiv-

State banks,

176
ing any part of assistant's com-

National, exempt from duty on de-
pensation,

29
posits,

117
Additional compensation in certain Duty on average amount of capitai
States, &c.,

stock,

117
Assistants' bills to be approved by Capital of, consisting in United
assessor and paid by collector,

29
States securities,

117
Allowance for clerks and rent, 29 Duty on amount of circulation be:
To be allowed for stationery, &c.,

yond the average,

117
Penalty for fraud in appointment

Amount of its own notes in circu.
of assistant,

28 lation for preceding half year, 118
And assistants, how paid,

29 Return of amount of notes., &c., is-
Assistants' bills wrongly approved

sued, to be made to assessors,

118
to be deducted from pay of, 29 Neglecting to make dividends or
May enter brewery, distillery, &c.ig. 45 additions to surplus funds, 130
May administer oaths,

56 Where surplus of, is divided, which
Franking privilege of,

208
has heretofore paid tax,

130
General view of duties and superin-

State, converted into national, cap-
tendence of his district. (Notes,)

ital thereof assumed to be as be-
13, 14, 15, 16 fore conversion,

176
Appeals to, (Note.)

19 Circulatian thereof free of taxation,
Assistant Assessor, appointment of, 17

when reduced to amount notex-
Oath of,

17, 18
ceeding five per cent.,

118
Settlement of accounts of, :

To pay tax of ten per cent. on notes
To canvas district,

17, 18, 25
,

in circulation after July 1, 1866,
To make list for persons disclosing, 25

118, 119
To keep record of permits granted, 54 Tax upon, (Note.)

117, 118, 119
To leave notice for absent party, 25 | Bankers, doing business as brokers,
To make list of property of non-

duty on sales of,
resident,
24 Special tax of,

63, 64
To make alphabetical lists of resi: Not required to take license as
dents and non-residents,

25
brokers,

65
Penalty for neglect, fraud or extor-

Definition of,
tion,

ó. 28 Benzine. (See Law of 1867.)
Compensation of,

28 Benzole. (See Law of 1867.)
To be allowed for stationery, &c., : 28 Bibles, peddlers of, exempt,

74
To make out accounts monthly, 28, 29 Bill of exchange, stamp duty on. (See
To proceed through respective dis-

Schedules of Stamp Tax.)
tricts,

28 Bill of lading, stamp duty on. (See
To make list of owners and value

Schedules of Stamp Tax.)
of property,

21 Bill of sale of vessels, ştamp duty on.
May enter brewery, distillery, &c., 44, 45 (See Schedules of Stamp Tax.)
To make return, in case of failure Billiard rooms, special tax of,

76
of party liable,

22 Billiard tables, annual tax on. (See
May administer oaths,

56

Schedule C.??)
Lists or returns to be made to, 22 Block, for a vessel, exempt.

exempt. (See
To enter upon premises in case of

Schedules.)
neglect,
44 Board of commissioners,

2
Franking privilege of,

208 Result of their labors,
Includes the assessment,

17 Bollers, tax on,
General view of his duties, (Notes) 17 Bond, stamp duty on. (See Schedules.)
Auctioneers, special tax of,

73 Books, magazines, &c., exempt. (Sée
To pay tax on sales. (See Law of 1867.)

Schedules.)
To make returns,

62 Boots and shoes, and shoe-strings, tax
May employ other persons, when, 62

on,

105
Not to sell at private sale,

62 Boutwelí, Hon. G. s.,, first commis-
May sell the goods of a licensed

sioner,
dealer,

62. His efficiency,
Auction sales, duty on,

110 Bowling alleys, special tax of,
Auditors of the Treasury to require Brass, duty on. (See Law of 1867.)
evidence from paymasters and

Rolled, duty on. (See Law of 1867.)
disbursing officers that salary tax Bread and breadstuffs, exempt. (See
has been paid,

Schedules.)

64

65

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134

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. 201

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Brewers, notice to assistant,
Bonds to be given by,

199 Cashier, bond of,

Duties: of,
Books to be kept by,

Ofinternal revenue appointment of 16
Tax on beer, lager beer, ale, &c., . 199 Cattle brokers, license and definition of, 69
What fractional parts are authorized 200 May transact business in any place, 60
Oaths and affirmations of,
201 Not to act in partnership,

62
Penalties for evading tax,

201 Certificate, stamp duty on. (see Scheda
For failing to keep books,

ules and Notes.)
Stamps on barrels, &c., of,

201 Charcoal, exempt. (See Schedules and
How stamps shall be furnished, 202

Notes.)
Brewers, how stamps shall be destroyed, 202 | Charter-party, stamp duty on. (See
Penalties for counterfeiting stamps

Schedules and Notes.)
used by,

. 202 | Checks, stamp duty on. (See Schedules
How they’must'affix stamps in case

and Notes.)
of .sales at brewery,

203 Cheese, exempt. (See Schedules and
Sour fermented liquors of,

203

Notes.)
Name of manufacturer to be

Chemical productions, uncompound-
marked on barrels, &c.,

203

ed, duty on. (See Schedules.)
Penalties for removing stamps of, . 204 | Chocolate and cocoa, prepared, duty

Possessor deemed owner when, &c. 204 on. (See Schedules.)
Breweries, books to be kept at, and Cigarettes, duty on,

107
what they shall contain,

200 Cigars, cheroots, and cigarettes, duty
When entries in books shall be

on. (See Law of 1867,)

107
made, and what to contain, 200 Cigar-maker, to take out a permit, 86
Penalties for removal of ale, beer,

Permit to be endorsed by assistant
&c., unstamped,

202

assessor before working in anoth-
Penalties for bottling ale, &c., at,

er district,

. 86
unstamped,

204 To keep an account of cigars
Bribery of revenue officers,

205
made,

86, 87
Brick, exempt. (See Schedules.)

To make monthly return,

86
Bridges, toll, tax on gross receipts,

113

Penalty for working without per-
When gross receipts do not exceed,

mit,

88
&c., exempt

113 Penalty for employing, who has no
Return of gross receipts of, to be

përmit,

87
made monthly,

116 (See Tobacco Manufacturers.)
Payment of duty on, to be made to Circulation issued by banking institu-
collectors,

116

tions, duty on. (See Banks.)
Penalty for evading payment, . 116 Circuses, special tax oĚ,

76
Brokers, special tax of,

68
Duty on receipts of,

116
Definition of

69 Monthly return to be made by,
(See pawnbrokers, land-warrant
Civil ongineers, special tax of,

77
brokers, cattle brokers, produce Claim agent, special tax of,

72
brokers, commercial brokers,

Not to act in partnership,
and custom-house brokers, in Clerkis, allowance to assessors for,
Schedules.)

Assessors' chief, may administer
Builders and contractors, special tax

oaths,

28
77, 78 Clocks, time pieces, and clock move-
Building stone, rough, exempt. (See

ments, duty on,

101
Schedules.)

Cloves, and clove stems, ground, duty
Hewn. (See Schedules.)

on. (See Schedules.)
Bullion, duty on,

106 Cloth, duty on. (See Schedules.)
To be stamped by assayer, . 106 Clothing, duty on,

105
Not to be sold nor used unless

Ready-made, duty on,

105
stamped,

106 Wear of women and children, tax on 105
Burning fluid, exempt. (See Schedules:) Coals, mineral, exempt. (See Schedules:)
Butchers, special tax of, (Notes,) 75 Coal illuminating oils, duty on, 100

Oil, no drawback on,

166

Distillers, license and definition of, 71
Calfskins. (See Schedules.)

Coffee, ground, and all substitutes for
Canals, duty on receipts of,

133
duty on,

100
Monthly return to be made of, . 133 Cocoa, duty on,

101
Bonds, duty on interest on, 133 Coke, exempt. (See Schedules.)
Dividends and surplus gains, duty Collection district,

16
of,

133 President may alter,
Canal Boats, of, (Notes.)
. 112 Collectors, appointment of,

16
Candles, duty on,
98 To appoint deputies,

16
Candy, sugar, duty on,

101 Bond of,
Capital, in banking institutions, duty May be renewed, strengthened and
on. : (See Banks.)

increased,
Caps, exempt. (See Schedules.)

And deputies, regulations to be
Oarriers, special tax of,
78 binding on,

21
Carriages, annual tax on. (See Sched-

To pay bills of assistant assessors, 31
ule ( A.”)

To take bonds of deputies,

21
Carpenters, practical, exempt from Salary and commissions of,
license as architects,

77 To be allowed for stationery, &c.,
Cashier, salary of,

To sign triplicate receipt for lists, 33

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Collectors, to advertise when taxes are Collectors, may seize and sell lands in
payable,

other districts,
To make demand for taxes in an-

To render account of charges in-
nual and monthly lists,

33

curred in sale,
May purchase property for the

One to be designated in certain
United States,

34

ports to have charge of all mat-
Settlement of accounts of,

32 ters relating to exportation,
Additional allowance in certain

To take possession of property
cases,

32

taxed, when no owner or agent
To keep record of sales of real estate, 37 in possession,

38
May transmit lists to other collecta To advertise and sell the same, 39
ors for collection,

39 Tax of person not within district,
To transmit monthly statements of

or who has no property there,
collections to commissioner, 40

to be transmitted to collector of
To be charged with taxes receipted

district where such person re-
for, &c.,

41

sides or has property, and col-
To be credited with payments, &c., 41 lected,

39
Failing to account for moneys, how Deputies of, general view of his
proceeded against, .

duties, (Notes.)

43
Penalty for extortion by,

43 How he should' make his collec-
May enter brewery, distillery, &c., 44

tions and returns, (Notes,)

43
May devolve duties on deputy in commercial brokers, license and defi-
case of disability,

45
finition of

70
To sue for fines and penalties, 46 Commissioner of Internal Revenue,
Bill of sale given by, to be prima

appointment of,
facie evidence,

Salary of,

10
May administer oaths,

56
Duties and powers,

10, 11
To prosecute for fines and penalties, 171 To prescribe forms, &c.,

10, 11
To act as disbursing agents, 173

To contract for printing, when, 10, 11
Deputy, appointment of,

To pay over money daily,

11, 12
To give bonds,

21 Auditing of accounts of,
Duties and powers of

Bond of,

11
Penalty for extortion by,

43

To credit collectors with taxes of
May enter brewery, distillery, &c., 43, 44

insolvent persons,

41 '
To act as collector in case of va-

May authorize employment of
cancy,

45
counsel,

41
Secretary may designate which to May refund taxes illegally collected 47
act,
46 May compromise suits,

47, 48
Bond to be available to heirs, &c., May grant permit to hold lottery
of collector,

46
for charitable purposes,

120
After June 30, 1865, to pay gross

May prescribe district in which tax
receipts into treasury daily. (See

shall be paid in certain cases, 123
Appendic.)

May compound succession duties
Certificate of such payment to be

in certain cases,

1415
furnished to commissioner. (See

May commute succession duties
Appendix.)

in certain cases,

145
Time may be extended in certain

May relieve assessors of forfeit-
cases. (See Appendix.)

ures,

28, 29
Directed to act disbursing Regulations binding,

agents, to give bonds as such, 173 May review cases of forfeiture, 85
Expenses of assessment and col-

Secretary and Comptroller may in-
lection of revenue to be paid by, 173 spect moneys in his hands,

11
To collect taxes, and render final

To determine fees, &c., in cases of
account as often as required, 42, 43 distraint, &c.,

15
To be credited with taxes of per-

To prescribe régulations,

21
sons absconded or insolvent, 41 May frank official letters,

10, 11
Proof in such cases

41 Decision of, on appeal, to be final, 31
Penalty for refusing to admit, 45 Not to receive payment of moneys
May enter at night when open, 45

due to United States for duties, 11
Penalty for obstructing,

To provide cotton marks, hydrom-
In case of death, who to act,

45
eters, stamps, dies, &c.,

10
Not to be allowed for fees of attor-

Copy of each account when settled
pey employed, unless authorized

to be sent to Secretary,

11
by commissioner,
46 Deputy, salary of,

12
May seize goods held by any per- Duties of,

12
son with intent to evade law, 49 Appointment of,

12
May deliver such goods to the

Compensation of,

13
United States marshal of the

Special,

. 208
district,
49 His duties, salary and powers,

. 208
Goods so seized liable to perish, Charged with general administra-
&c.,. may be sold on application

tion of law,

208
to assessor,

49 Concert halls, special tax of proprie-
To make return of proceedings to

tors of,

76
Commissioner,
33 Confectioners, special tax of,

72
May distrain for taxes due from

When exempt from special tax, 72
manufacturers of tobacco, 89 Confectionery, tāx on,

101

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