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neously issued by the late authorities of the said District against property exempt from taxation at the time the taxes were imposed, or property upon which the taxes purporting to be represented by said certificates had been paid, the Commissioners of the District be, and they are hereby, authorized to receive the same in satisfaction of any arrearages of taxes prior to July first, eighteen hundred and seventy-seven, except special improvement taxes; and immediately upon the redemption of such erroneously issued certificates, the same shall be canceled, and a proper record of such payment and cancellation be made. [February 27, 1879.]

CHAPTER 112.

AN ACT EXTENDING THE LIMITS OF THE PORT OF NEW YORK.

Feb. 28, 1879.

20 Stat. L., 324.

Collection dis

York to include

Collection district of city of New York to include part of Hudson County, New Jersey. Be it enacted, &c., That the collection-district of the port of New York shall hereafter include, in addition to the other territory embraced trict of city of New therein, all that part of the county of Hudson, in the State of New Jer- part of Hudson sey, and the waters adjacent, now within the collection-district of New- County, New Jerark, New Jersey, east of Newark Bay and the Hackensack River. [Feb- sey; ruary 28, 1879.]

R. S., § 2535, 2541.

CHAPTER 115.

AN ACT FOR THE RELIEF OF THE OFFICERS AND PRIVATES OF THE NEW MEXICO

MOUNTED VOLUNTEERS.

Claims of mounted volunteers of New Mexico for - to be presented within one year. loss of horses, &c., during the rebellion may be

adjudged by Court of Claims.

March 1, 1879.

20 Stat. L., 324.

Claims of New

for loss of horses,

Be it enacted, &c., That the Court of Claims shall take jurisdiction of and adjudge the claims of officers and privates of the New Mexico Mexico volunteers Mounted Volunteers in the service of the United States during the war of the rebellion, on account of losses of horses and equipments, although the same shall not be presented within six years from the time they accrued:

Provided, That no such claim shall be considered unless the petition. setting forth the same be filed within one year from the passage of this act [March 1, 1879.]

&c., referred to
Court of Claims.
R. S., § 1059.

See cases of Valdez & Tapia, 16 Ct.

Cls.

-to be presented within one year.

CHAPTER 124.

AN ACT RELATING TO SOLDIERS WHILE IN THE CIVIL SERVICE OF THE UNITED STATES.
Certain pensioners who lost their pensions by being in the civil service to have same restored.

March 1, 1879.

20 Stat. L., 327.

Certain pension

in the civil service

Be it enacted, &c., That all persons who, under and by virtue of the first section of the act entitled "An act supplementary to the several ers who lost their acts relating to pensions," approved March third, eighteen hundred and pensions by being sixty-five, were deprived of their pensions during any portion of the to have same retime from the third of March, eighteen hundred and sixty-five, to the stored. sixth of June, eighteen hundred and sixty-six, by reason of their being in the civil service of the United States, shall be paid their said pensions, withheld by virtue of said section of the act aforesaid, for and during the said period of time from the third of March, eighteen hun. dred and sixty-five, to the sixth of June, eighteen hundred and sixtysix. [March 1, 1879.]

1865, ch. 81, § 1 (13 Stat. L., 499).

March 1, 1879.

20 Stat. L., 327.

SECTION

CHAPTER 125.

AN ACT TO AMEND THE LAWS RELATING TO INTERNAL REVENUE.

1. Collector of internal revenue, his deputy or employé, issuing stamps before payment guilty of misdemeanor, &c.

2. R. S., § 797. Clerks of circuit or district courts, at close of each quarter, to make report to Commissioner of Internal Revenue of money paid in suits on collectors' bonds, &c. R.S., 3143. Collectors of internal revenue to give bonds, and, when required, to renew bonds, &c.

-bonds of, to be filed with First Comptroller. R. S., § 3144. to act as disbursing agents, &c. R. S., 3149. Who to act in absence or disability of collector.

-in case of vacancy.

collector's bond liable for deputy acting. -bond of deputy while acting available to collector's representative.

R. S., 3163. Collectors and revenue agents to see that laws, &c., are enforced.

-to report delinquencies, &c., to Commissioner.

-Commissioner may transfer inspector, gauger, or storekeeper, &c.

R. S., 3152. Internal-revenue agents not exceeding thirty-five may be appointed. -designation and powers of.

-laws applicable to.

R. S., § 3165. Revenue officers may administer oaths, &c., authorized by regulations.

R. S., § 3171. Officers suffering injury in discharge of duty may have suit for damages. Sec. 12 of act of 1875, ch. 36. Deputy collectors; appointment and compensation. -collectors' salaries in lieu of commissions. -collector may revoke appointment of depu ties, require bonds; action on such bonds. -deputy collector's authority and responsi bility.

Sec. 13 of act of 1875, ch. 36. Collector to have certain allowances for expenses, &c. - and further allowance in certain cases. - total compensation of, limited.

- not entitled to salary unless confirmed by Senate.

ASSESSMENT AND COLLECTION.

3. R. S., § 3173. Annual returns of persons liable to tax.

- when may be made by deputy collector. -in case of absence of person, deputy collector to leave notice, &c.

- proceedings in case of neglect to make returns, or of making false returns. -collector may examine persons and papers. R. S., § 3176. Penalties added to tax may be collected after tax is paid.

R. S., § 3183. Collectors, &c., not to issue receipts in lieu of stamps.

R. S., § 3186. Taxes to be lien on all property of person assessed.

R. S., § 3197. Proceedings for seizure and sale of real estate for taxes.

- public notice and manner of sale. purchase for United States. adjournment of sale.

deeds, certificaters, &c., of purchasers for United States under internal-revenue laws to be sent to Commissioner.

District attorney's fee for preparing deeds, &c. R. S., § 3203. Record of sales. -collector to keep and transmit copy to Com. missioner.

deputy to return statement to collector.

- to be delivered to successor.

copy of, to be evidence.

R. S., 3208. Commissioner to have charge of real estate acquired by United States under internal revenue laws.

-may sell or lease same.

- to release same on payment of debt. R. S., § 3223. Tax on distilled spirits acci dentally destroyed not to be remitted when fully insured.

SPECIAL TAXES.

4. R. S., § 3244. No special tax on sales of spirits, &c., by fiduciary officer of court, retiring, &c., partner, nor wholesale tax on sales of entire stock by retail dealer.

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R. S., § 3264. Survey of distillery, provisions concerning.

R. S., §§ 3276, 3286. Penalties on distiller for obstructing officer in examination, and for refusing to draw off water in tubs, &c. R. S., § 3282. In apparatus for manufacture of vinegar, contrivances by which vapor can be converted into spirits not to be used.

- vinegar factory not to be near distillery, &c. -manufacturers of vinegar may separate alcoholic property from mash, &c.

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- not to remove vinegar, &c., with over 2 per cent. alcohol.

examination of vinegar factories, &c. -- distilleries of thirty gallons or less may be exempt from certain obligations.

R. S., 3287. Drawing, gauging, &c. Repealed. R. S., 3293. Entry and giving bond, taxes, &c. Repealed.

R. S., § 3294. Withdrawal from warehouse on payment of tax.

R.S., § 3301. Storekeeper to keep warehouse
books and make returns.

R. S., § 3314. Collectors to account for tax.
Repealed.

R. S., § 3315. Stamps for restamping packages
of liquors, tobacco, cigars, snuff, &c., when
stamps are destroyed.

R. S., 3317. Rectifiers to make returns. -punishment for fraud committed or attempted by, and for aiding same.

R. S., 3318. Rectifiers and wholesale liquor
dealers to return monthly to collectors
transcripts of books.

R. S., § 3332. Distillery apparatus when seized
may be destroyed in certain cases, &c.
R. S. 3334. When spirits are sold for taxes,
and are of so low proof as to be of less value
than tax, the same may be restamped, &c.
R. S., § 3346. Punishment for making, &c.,
counterfeit stamps, dies, &c., removing
stamps, &c.

6. Assessment for deficient production of distillery, or on account of grain, &c., found in excess of capacity of distillery may be remitted.

Distillers of fruit exempt from such assessments, except, &c.

R. S., 3221. Tax on spirits accidentally destroyed by fire not to be collected, and, if collected, may be refunded.

7. Rectifier's bond to be given before commencing business. Repealed.

8. Rectifiers to give notice of intent to rectify. 9. Marshals may arrest and take before magis trate any persons operating illicit distilleries.

10. Condition of distiller's transportation bond for spirits withdrawn for export. Packages in bond for export may be changed. R. S., 3340. Penalty on brewers extended to failure to do any acts required.

R. S., § 3244. Drawback on silks exported.

IMPORTED-LIQUOR STAMPS, ETC

11. Imported liquors to be placed in public stores, inspected, and stamped.

- casks of, when filled on premises of wholesale dealer to have special stamps affixed,

12 Stamps, &c., on imported packages to be ‹lefaced, &c.

SECTION

13. Penalty for dealing in imported stamped pack. ages.

- for having, &c., imitation packages.

TOBACCO.

14. Tax on tobacco and snuff to be sixteen cents a pound.

R. S., § 3244. Special taxes to be paid by dealers, &c., in leaf-tobacco.

certain persons exempt from.

-to whom dealers in leaf-tobacco may sell.
R. S., § 3255. Manufacturers of tobacco or
snuff to furnish statement to collector before
commencing business.

-to give bond, &c.

to obtain certificate and post same. -penalties on.

R.S., § 3360. Dealers in leaf-tobacco to keep certain books.

R. S., § 3362. Packages of tobacco, cigars, and snuff: how to be put up, sold, &c.

R. S., 3371. Assessment of tax on tobacco, snuff, and cigars removed without use of stamps.

R. S., § 3377. Imported scraps, cuttings, &c., of tobacco may be transferred to factory without payment of tax.

15. R. S., § 3383. Peddlers of tobacco to obtain certificate from collector, &c.; various provisions.

R. S., § 3384. Horses, wagons, hacks, &c., of those peddling unlawfully may be seized, &c. 16. R. S., § 3386. Drawback of tax paid on tobacco, snuff, and cigars, when exported.

R. S., § 3387. Bond of manufacturer of cigars not to be conditioned to employ only registered makers.

R. S., § 3389. Record of cigar-makers to be kept by collector.

Be it enacted, &c.

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- prima facie evidence of washing, &c.

R. S., § 3441. Export drawback on fermented
liquors, medicines, perfumery, and playing-
cards, &c.

18. R. S., § 3446. Commissioner may establish and
change form of stamps, prescribe manner
of attaching, &c.

19. R. S., §3430. Matches, cigar-lights, medicines,
perfumery, playing-cards, &c., may be re-
moved from manufactory for export without
payment.

20. Alcohol for manufacturing purposes may bo
withdrawn without payment of tax. Re-
pealed.

21.

Gallon defined.

22. Bank-tax not to be assessed on banks ceasing
to do business.

Certain deposits of savings-banks not to be
taxed.

R. S., § 3408. Savings-banks exempt from cer-
tain other taxation.

23. References to second edition Revised Stat-
utes.

[SECTION 1], That any collector of internal revenue, or any deputy Collector of incollector or other employee of, or person acting for, such collector, who ternal revenue, his shall issue any stamp or stamps indicating the payment of any internal deputy or employé, issuing stamps berevenue tax, before payment in full therefor has been made to the offi- fore payment, cer or person issuing the same, shall be deemed guilty of a misdemeanor, guilty of misdeand shall be fined for each stamp thus issued an amount equal to the meanor, &c. face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

SEC 2. That the Revised Statutes of the United States be amended as follows, namely:

[R. S., § 797.] That section seven hundred and ninety-seven be amended by adding thereto the following:

Clerks of circuit and district courts

at close of cach

quarter to make report to Commis

"He shall also, at the close of each quarter or within ten days thereafter, sioner of Internal report to the Commissioner of Internal Revenue all moneys paid into court Revenue of money on account of cases arising under the internal-revenue laws, as well as all paid in suits on moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of debt, tax, or penalty, 95,016.

and also the amount on account of costs.

If such money, or any portion thereof, has been paid by the clerk to any internal revenue officer or other person, the report shall show to whom each of such payments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such officer."

That section thirty one hundred and forty-three of the United States Revised Statutes be amended to read as follows:

[R. S.] "SEC. 3143. Every collector, before entering upon the duties of his office, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be ap proved by the Solicitor of the Treasury, conditioned that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession;

collectors' bonds, &c.

R. S., § 797.

1875, Feb. 22, ch.

Collectors of internal revenue to

give bonds, and,
when required, to
renew bonds, &c.
Substitute for
R. S., § 3143.
3 Hughes, 231.
99 U. S., 229.
100 U. S., 8.

Collectors; bonds of, to be filed with First Comptroller.

-to act as dis-
bursing agents,
&c.

Substitute for
R. S, § 3144.

Who to act in

absence or disabil-
ity of collector.
Substitute for
R. S., § 3149.

- in case of vacancy.

13 Ct. Cls., 347.

Collector's bond

And he shall, from time to time, renew, strengthen, and increase his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe;

And he shall execute a new bond whenever required so to do by the Secretary of the Treasury, with such conditions as may be required by law or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds of such collector in respect to all liabilities accruing after the date of its approval by the Solicitor of the Treasury.

Said bonds shall be filed in the office of the First Comptroller of the Treasury."

That section thirty-one hundred and forty-four of the Revised Statutes be amended so as to read:

[R. S.] "SEC. 3144. It shall be the duty of collectors of internal revenue to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internalrevenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents;

But no additional compensation shall be paid to collectors for such services."

[R. S., § 3149.] That section thirty-one hundred and forty-nine be amended by striking out all excepting the number thereof, and inserting in lieu thereof the following:

"In case of the sickness or absence of a collector, or in case of his temporary disability to discharge his duties, they shall devolve upon his senior deputy, unless he shall have devolved them upon another of his deputies; and for the official acts or defaults of such deputies the collector and his sureties shall be held responsible to the United States. "In case of a vacancy occurring in the office of collector, the deputies of such collector shall continue to act until his successor is appointed; And until a successor is appointed, the deputy of such collector senior in service shall discharge all the duties of collector, and also the duties of disbursing agent;

And of two or more deputies appointed on the same day, the one residing nearest the residence of the collector when the vacancy occurred shall discharge the said duties until another collector is appointed.

When it appears to the Secretary of the Treasury that the interest of the government so requires, he may, by his order, direct the said duties to be performed by such other one of the said deputies as he may desig

nate.

For the official acts and defaults of the deputy upon whom said duliable for deputy ties are devolved, remedy shall be had on the official bond of the colacting. lector, as in other cases; and for the official acts and defaults of such deputy as acting disbursing agent, remedy shall be had on the official bond of the collector as disbursing agent.

representatives.

Bond of deputy And any bond or security taken from a deputy by a collector, purwhile acting avail- suant to section twelve of 'An act to amend existing customs and interable to collector's nal-revenue laws, and for other purposes', approved February eighth, 1875, Feb. &, ch. eighteen hundred and seventy-five, shall be available to his legal repre36, § 12, and substi- sentatives and sureties to indemnify them for loss or damage accruing tute at bottom of from any act or omission of duty by the deputy so continuing or sucR. S., § 3148. ceeding to the duties of such collector."

page 425.

Collectors and

That section thirty-one hundred and sixty-three be amended by strikrevenue agents to ing out all after the number thereof, and inserting in lieu thereof the sce that laws, &c., following:

are enforced. Substitute for R. S., § 3163.

[R. S., § 3163.] "Every collector within his collection-district and every internal revenue agent shall see that all laws and regulations relating to the collection of internal taxes are faithfully executed and complied with,

and shall aid in the prevention, detection, and punishment of any frauds

in relation thereto.

And it shall be the duty of every collector and of every internal-rev- Collectors to reenue agent to report to the Commissioner in writing any neglect of duty, R., to Commisport delinquencies, incompetency, delinquency, or malfeasance in office of any internal-rev- sioner. enue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. "The Commissioner may also transfer any inspector, gauger, storekeeper, or storekeeper and gauger, from one distillery or other place of may transfer induty, or from one collection-district, to another."

That section thirty-one hundred and fifty-two of the Revised Statutes be amended by striking out all after the number thereof, and inserting in lieu thereof the following:

Commissioner

spector, gauger, or storekeeper, &c.

[R. S., § 3152.] "The Commissioner of Internal Revenue may, when- Internal-revever in his judgment the necessities of the service so require, employ enue agents not exceeding thirtycompetent agents, not exceeding at any time thirty-five in number, to five may be apbe paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose;

And he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary;

And no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars, and except as provided for in this title, shall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be known and designated as internal-revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirty-two hundred and eightysix, and thirty-three hundred and eighteen of the Revised Statutes;

And all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections.

And all the provisions of sections thirty-one hundred and sixty-seven, thirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal revenue officers." [R. S., § 3165.] That section thirty-one hundred and sixty-five be amended by inserting in line four, after the words "by law", the words "or regulation authorized by law".

[R. S., § 3171.] That section thirty-one hundred and seventy-one be amended by striking out "for or on account of any act by him done", and inserting "in the discharge of his duty".

That the act entitled "An act to amend existing customs and internalrevenue laws, and for other purposes", approved February eighth, eightcen hundred and seventy-five, be amended as follows namely: That section twelve be amended to read as follows:

"SEC. 12. That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as many deputies as he may think proper, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue.

Allowances shall also be made in like manner for salary and office expenses of collectors, all of which shall be in lieu of the salary and commissions heretofore provided by law:

pointed.
Substitute for
R. S., § 3152.
1878, June 19, ch.

329, § 1, par. 6.

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designation and powers of. R. 8., §§ 3177, 3277, 3286, 3318.

to.

laws applicable

R. S., §§ 31673169, 3171.

Revenue officers may administer oaths, &c.

R. S., § 3165. Officers suffering injury in discharge of duty may have suit for damages; R. S., § 3171. Deputy collectors; appointment and compensation. R.S., § 3148. Substitute for 1875, Feb. 8, ch.

3 Dillon, 284. 15 Ct. Cls., 446.

Collectors' salaries in lieu of commissions, &c.

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