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attorneys and marshals, respecting suits arising under the internal revenue laws, in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues, and debts due and accruing to the United States under such laws.

SEC. 4. And be it further enacted, That the Commissioner of Internal Revenue, shall have charge of all real estate which has been or shall be assigned, set off, or conveyed, by purchase or otherwise, to the United States, in payment of debts arising under the laws relating to internal revenue, and of all trusts created for the use of the United States, in payment of such debts due them; and, with the approval of the Secretary of the Treasury, may sell and dispose of, at public vendue, upon not less than twenty days' notice, lands assigned or set off to the United States in payment of such debts, or vested in them by mortgage or other security, for the payment of such debts; and in cases where real estate has already become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to release by deed, or otherwise convey, such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives.

SEC. 5. And be it further enacted, That if the manufacturer of any article upon which a tax is required to be paid by means of a stamp shall have sold or removed for sale any such articles without the use of the proper stamp, in addition to the penalties now imposed by law for such sale or removal, it shall be the duty of the proper assessor or assistant assessor, within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector; and the subsequent proceedings for collection shall be in all respects like those for the collection of taxes upon manufactures and productions.

SEc. 6. And be it further enacted, That it shall be lawful for the Commissioner of Internal Revenue, whenever he shall deem it expedient, to designate one or more of the assistant assessors in any collection district to make assessments in any part of such collection district for all such taxes as may be due upon any specified objects of taxation, and in such case it shall be the duty of the other assistant assessors of such collection district to report to the assistant assessor thus specially designated, all matters which may come to their knowledge relative to any assessments to be made by him. Provided, That whenever two or more districts or parts of districts are embraced within one county it may be lawful for such assistant assessor or assessors to make assess

ment anywhere within such county upon such specified objects of taxation as he may be by said commissioner required: Provided further, That such assessment shall be returned to the assessor of the district in which such taxes are payable.

SEC. 7. And be it further enacted, That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to pay such sums, not exceeding in the aggregate the amount appropriated therefor, as may in his judgment be deemed necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same in cases where such expenses are not otherwise provided for by law. And for purpose there is hereby appropriated one hundred thousand dollars, or so much thereof as may be necessary, out of any money in the treasury not otherwise appropriated.

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SEC. 8. And be it further enacted, That hereafter for any failure to pay any internal revenue tax at the time and in the manner required by law, where such failure creates a liability to pay a penalty of ten per centum additional upon the amount of tax so due and unpaid, the person or persons so failing or neglecting to pay said tax, instead of ten per centum as aforesaid, shall pay a penalty of five per centum, together. with interest at the rate of one per centum per month upon said tax from the time the same became due, but no interest for any fraction of a month shall be demanded.

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SEC. 9. And be it further enacted, That the act entitled “An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, as subsequently amended, be, and the same is hereby, amended as follows, viz:

That section twenty-two be amended by striking out, after the words "assistant assessor," and before the word "actually," the words "four dollars for every day," and inserting in lieu thereof the words "five dollars for every day;" and, further, by striking out the following words: "And assistant assessors may be allowed, in the settlement of their accounts, such sum as the Commissioner of Internal Revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such office rent shall be allowed or paid until it shall have been verified in such manner as the Commissioner of Internal Revenue may require, and shall have been audited and approved by the proper officers of the Treasury Department; and assistant assessors, when employed outside of the town in which they reside, in addition to the compensation which they are now allowed by law, shall, during such time so employed, receive one dollar per day. This amendment shall take effect upon compensation for the month of March, eighteen hurdred and sixty-seven, and thereafter.

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That section twenty-four be amended by inserting in the proviso to said section, after the word "spirits," wherever it occurs, the words “ other articles."

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That section forty be amended by striking out the following words: “That in case a collector shall die, resign, or be removed," and inserting in lieu the following: "That in case of a vacancy occurring in the office of collector by reason of death, or any other cause."

That section seventy-three be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That any person who shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which a special tax is imposed by law, without payment thereof, as in that behalf required, shall, for every such offence, besides being liable to the payment of the tax, be subject to a fine or penalty of not less than ten nor more than five hundred dollars. And if such person shall be a manufacturer of tobacco, snuff, or cigars, or a wholesale or retail dealer in liquor, he shall be further liable to imprisonment for a term not less than sixty days and not exceeding two years.

That section seventy-nine be amended as follows: In paragraph four, by striking out the following words: "In quantities of more than three gallons at one and the same time to the same purchaser, or." In paragraph five, by striking out the following words: "In quantities of three gallons or less." In paragraph thirty-one, by adding thereto the following: "Provided, That no special tax shall be required of any person for the manufacture of butter or cheese." In paragraph thirty-two, by inserting after the word "garden" and before the word "who," the words "or traveling on foot and peddling fruits, vegetables, pies, cakes, and confectionery."

That section ninety be amended by inserting after the word "cigars," and before the first proviso in said section, the words "and all proceedings relating to forfeiture and sale of distilled spirits shall apply to tobacco, snuff, and cigars."

That section ninety-four be amended as follows:

By striking out in the paragraph relating to gas, the words "and until the thirtieth day of April, 1867.”

By striking out the paragraphs relating to "sugar and sugar refiners," and insert in lieu thereof the words:

"On all sugars produced from the sugar cane, and not from sorghum or imphee, other than those produced by the refiner, a tax of one cent per pound.

On refined sugars, and on the products of sugar refineries not including sirup or molasses, a tax of two per centum ad valorem: Provided, That every person shall be regarded as a sugar refiner, and pay the taxes required by law, whose business it is to advance the quality and value of sugar by melting and recrystallization, or by liquoring claying, or other washing process, or by any other chemical or mechanical means, or who shall by boiling or other process extract sugar from or advance the quality or value of molasses, concentrated molasses, or melado;" Also, in the paragraph relating to wood screws, by striking out the word “ten” and inserting "five;

Also by striking out the paragraph relating to "gunpowder," and inserting in lieu thereof the following:

"On gunpowder, canister powder, five cents per pound: sporting powder in kegs, one cent per pound; blasting powder, in kegs or casks, one-half cent per pound;

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Also, by striking out all from the words "cigarettes or small cigars," in the first paragraph relating to cigars, down to and including the words "twenty per centum ad valorem on the market value thereof," in the last paragraph relating to cigars, and inserting in lieu thereof the following:

"On cigarettes, cigars, and cheroots of all descriptions, made of tobacco or any substitute therefor, five dollars per thousand."

That section ninety-four be further amended so that in lieu of the taxes now provided by law upon the goods, wares, and merchandise hereinafter mentioned, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, or removed for consumption or use, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be assessed, collected and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to say:

On boots and shoes, made wholly or in part of India-rubber, two per centum ad valorem ;

On hats, caps, bonnets, and hoods of all descriptions, two per centum ad valorem ;

On hoop-skirts, two per centum ad valorem ;

On leather of all descriptions, and goat, deer, calf, kid, sheep, horse, hog and dog skins, tanned or partially tanned, curried, finished or in the rough, two and one-half per centum ad valorem ;

On manufactures exclusively of glass, other than window glass, three per centum ad valorem.

On manufactures of wool, or of which wool is the chief component material or the component material of chief value, two and a half per centum ad valorem.

That section ninety-four be amended by adding to the end of said section the following words: "But no tax shall be imposed upon the redyeing or reprinting of cloths or other articles.”

That section ninety-six be amended by inserting after the words "and also all goods, wares, and merchandise, and articles," and before the words, "made or manufactured from materials," the words, specially named and taxed, and which are.”

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That section one hundred and three be amended by striking out the word three where it occurs and inserting the words two and a half, and by striking out the words "until the thirtieth day of April, eighteen hundred and sixty-seven.'

That schedule B, in relation to stamp duties, named in section one hundred and fifty-one, be amended by striking out of said schedule the

words "legal documents," and all thereafter, and inserting in lieu thereof the following: "Provided, That the stamp duties imposed by the foregoing schedule (B) on manifests, bills of lading, and passage tickets, shall not apply to steamboats or vessels plying between ports of the United States and ports of British North America. And provided further, That all affidavits shall be exempt from stamp duty."

Also by inserting at the end of the last paragraph relating to "probate of will," the following words: "Provided, That no stamp either for probate of wills, or letters testamentary, or of administration, or on administrator or guardian bond, shall be required when the value of the estate and effects, real and personal, does not exceed one thousand dollars: Provided further, That no stamp tax shall be required upon any papers necessary to be used for the collection from the government of claims by soldiers or their legal representatives of the United States, for pensions, back pay, bounty, or for property lost in the service." The reduction of taxes provided in this section shall take effect on and after March one, eighteen hundred and sixty-seven.

SEC. 10. And be it further enacted, That the act amendatory to the act entitled “An act to provide internal revenue to support the govern ment, to pay interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, approved July thirteen, eighteen hundred and sixty-six, be amended as follows, viz:

That section ten (section eleven, page 177 of this work,) be amended by adding after the word "pupils," in the sixth paragraph of said section, the words "but not including distilled spirits, mineral oil, to-bacco, snuff, and cigars."

Also, by striking out in the paragraph relating to monuments, after the word "monuments," where it first occurs, the words "of stone.'

That section eighteen (section nineteen, page 184 of this work,) be amended by adding thereto the following: "Provided, That the exemption herein shall not apply to tobacco, snuff, and cigars manufac tured, or spirits distilled, or petroleum refined, either in or for such schools and colleges."

That section nineteen (section twenty, page 184 of this work,) is hereby amended by adding the following thereto: "And no suit for the purpose of restraining the assessment or collection of tax shall be maintained in any court."

That section forty-three (section forty-four, page 197 of this work,) be amended by striking out the last two sentences.

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Amend section forty-eight (section forty-nine, page 199 of this work,) of the act relating to internal revenue approved July thirteen, eighteen hundred and sixty-six, so as to insert in the proviso the word "thirds" after word "halves" and before the word "quarters, and also amend it by striking out the words more than one-quarter and not more than one-half shall be accounted one-half," and insert, "more than one-quarter and not more than one-third shall be accounted one-third and more than one-third and less than one-half shall be ac

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