commissioner of internal revenue, under the direction of the Secretary of the Treasury; and so much of section one hundred and seventy-one of Repeal of part the act of June thirty, eighteen hundred and sixty-four, "To provide inof 1864, ch. 173, ternal revenue to support the government, to pay interest on the public Vol. xiii. p. 302. debt, and for other purposes," as now provides for a drawback on manufactured cotton, is hereby repealed.

171.

Manufacturers of cotton in district of production to make monthly state

ment to assessor under oath.

and what to

state.

Subsequent statements.

Books to be made therein;

SEC. 7. And be it further enacted, That it shall be the duty of every person, firm, or corporation, manufacturing cotton for any purpose whatever, in any district where cotton is produced, to return to the assessor or assistant assessor of the district in which such manufacture is carried on, a true statement in writing, signed by him, and verified by his oath or affirmation, on or before the tenth day of each month; and the first stateFirst statement ment so rendered shall be on or before the tenth day of August, eighteen when to be made hundred and sixty-six, and shall state the quantity of cotton which such manufacturer had on hand and unmanufactured, or in process of manufacture, on the first day of said month; and each subsequent statement shall show the whole quantity in pounds, gross weight, of cotton purchased or obtained, and the whole quantity consumed by him in any business or process of manufacture during the last preceding calendar month, and the quantity and character of the goods manufactured therefrom; and every such manufacturer or consumer shall keep a book, in which he shall enter kept and entries the quantity, in pounds, of cotton which he has on hand on the first day of August, eighteen hundred and sixty-six, and each quantity or lot purchased or obtained by him thereafter; the time when and the party or parties from whom the same was obtained; the quantity of said cotton, if any, which is the growth of the collection district where the same is manufactured; the quantity, if any, which has not been weighed and marked by any officer herein authorized to weigh and mark the same; the quantity, if any, upon which the tax had not been paid, so far as can be ascertained, before the manufacture thereof; and also the quantities used or disposed of by him from time to time in any process of manufacture or otherwise, and the quantity and character of the product thereof, which to be open to book shall, at all times during business hours, be open to the inspection the inspection of of the assessor, assistant assessors, collector or deputy collectors of the district, inspectors, or of revenue agents; and such manufacturer shall pay monthly to the collector, within the time prescribed by law, the tax herein specified, subject to no deductions, on all cotton so consumed by him in any manufacture, and on which no excise tax has previously been paid; and every such manufacturer or person whose duty it is so to do, who shall neglect or refuse to make such returns to the assessor, or to keep such book, or who shall make false or fraudulent returns, or make false entries in such book, or procure the same to be so done, in addition to the payment of the tax to be assessed thereon, shall forfeit to the United States all cotton and all products of cotton in his possession, and shall be liable fine, or impris- to a penalty of not less than one thousand nor more than five thousand dollars, to be recovered with costs of suit, or to imprisonment not exceeding two years, in the discretion of the court; and any person or persons False oath, &c., who shall make any false oath or affirmation in relation to any matter or in this matter to thing herein required shall be guilty of perjury, and shall be subject to the be perjury. punishment prescribed by existing statutes for that offence: Provided, That Tax on manu- nothing herein contained shall be construed in any manner to affect the factured goods liability of any person for any tax imposed by law on the goods man

revenue officers.

Tax to be paid monthly.

Penalty for neglecting to make returns or keep books, or making false re

turns, &c.;

cotton, &c. to be forfeited;

onment.

not affected.

Provisions of

the collection,

ufactured from such cotton.

SEC. 8. And be it further enacted, That the provisions of the act of law concerning June thirty, eighteen hundred and sixty-four, as amended by the act of &c.,of taxes,&c., March third, eighteen hundred and sixty-five, relating to the assessment applicable to the of taxes and enforcing the collection of the same, and all proceedings and remedies relating thereto, shall apply to the assessment and collection of the tax, fines, and penalties imposed by, and not inconsistent with, the provi

tax on cotton,

&c

lations.

sions of the preceding sections of this act; and the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, shall make all necessary rules and regulations for ascertaining the weight of all Rules and regucotton to be assessed, and for appropriately marking the same, and generally for carrying into effect the foregoing provisions. And the Secretary of the Treasury is authorized to appoint all necessary inspectors, weighers, and Appointment markers of cotton, whose compensation shall be determined by the comof inspectors, weighers, and missioner of internal revenue, and paid in the same manner as inspec- markers, &c. tors of tobacco are paid.

Amendments

ch. 173.

Section 5.

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 to act of 1864, public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, as amended by the act of March third, eighteen hundred and sixty-five, be, and the same is hereby, amended as follows, viz: That section five be amended by adding thereto the following: And any inspector, or revenue agent, or any special agent appointed by the Penalty upon Secretary of the Treasury, who shall demand or receive any compensa- for extortion or inspectors, &c. tion, fee, or reward, other than such as are provided by law for, or in re- oppression. gard to, the performance of his official duties, or shall be guilty of any extortion or wilful oppression in the discharge of such duties, shall, upon conviction thereof in any circuit or district court of the United States having jurisdiction thereof, be subject to a fine of not exceeding one thou- Fine; imprisonment; dismissand dollars, or to imprisonment for not exceeding one year, or both, at the sal from office; discretion of the court, and shall be dismissed from office, and shall be disqualification, forever disqualified from holding any office under the government of the &c. United States. And one half of the fine so imposed shall be for the use One half of fine of the United States, and the other half for the use of the person, to be to the United ascertained by the judgment of the court, who shall first give the information whereby any such fine may be imposed.

States and one

half to informer.

Section 8.

Assistant assessors when to notify persons to

That section eight be amended by striking out of said section all after the words "until an appointment filling the vacancy shall be made." That section fourteen be amended by striking out all after the enacting Section 14. clause, and inserting in lieu thereof the following: That in case any person shall be absent from his or her residence or place of business at the time an assistant assessor shall call for the annual list or return, and no annual list or return has been rendered by such person to the assistant assessor as required by law, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable render lists. age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such assistant assessor the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. If persons neg. And if any person, on being notified or lect to render required as aforesaid, shall refuse or neglect to render such list or return lists, or render within the time required as aforesaid, or if any person without notice, as false lists, asses. aforesaid, shall not deliver a monthly or other list or return at the time or may summon required by law, or if any person shall deliver or disclose to any assessor produce books, or assistant assessor any list, statement, or return which, in the opinion of &c. the assessor, is false or fraudulent, or contains any understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in which his district is situated. And when the person in

them to appear,

Assessor mag

summon wit

nesses.

If persons do not reside, &c., in

State, assessor may enter any

district where, &c., and make examination.

served.

dence.

books. Penalty for neglecting, &c. to obey summons, &c.

Attachment for contempt, &c.

tended to be summoned does not reside and cannot be found within such State, the assessor may enter any collection district where such person may be found, and there make the examination hereinbefore authorized. And to this end he shall there have and may exercise all the power and authority he has or may lawfully exercise in the district for which he is comSummons how missioned. The summons authorized by this section shall in all cases be served by an assistant assessor of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand or left at his last and usual place of abode, allowing such person at the rate of one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination ; Certificate of and the certificate of service signed by such assistant assessor shall be service to be evi- evidence of the facts it states on the hearing of an application for an attachment; and when the summons requires the production of books, it Description of shall be sufficient if such books are described with reasonable certainty. In case any person so summoned shall neglect or refuse to obey such summons, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor to apply to the judge of the district court or to a commissioner of the circuit court of the United States for the district within which the person so summoned resides for an attachment against such person as for a contempt. It shall be the duty of such judge or commissioner to hear such application, and, if satisfactory proof be made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper, not inconsistent with the provisions of existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and punish such person for his default or disobedience. It shall be the duty of the assessor or assistant assessor of the district within which such person shall have taxable property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or management of such person, and assess the tax thereon, including the amount, if any, due for special or income tax; and in case of the return of a false or fraudulent list or valuation, he shall add one hundred per 100 per cent to centum to such tax; and in case of a refusal or neglect, except in cases be added to tax of sickness or absence, to make a list or return, or to verify the same as 50 per cent for aforesaid, he shall add fifty per centum to such tax; and in case of neglect neglect, &c. occasioned by sickness or absence as aforesaid, the assessor may allow such Further time. further time for making and delivering such list or return as he may judge Amount added, necessary, not exceeding thirty days; and the amount so added to the tax shall, in all cases, be collected by the collector at the same time and in the same manner as the tax; and the list or return so made and subscribed by such assessor or assistant assessor shall be taken and reputed as good and sufficient for all legal purposes.

Assessors to

enter premises,

take views, and make up lists.

for false lists, and

how to be col

lected.

Section 19.

Assessors to advertise when taxes may be paid;

That section nineteen be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That the assessor for each collection district shall give notice by advertisement in one newspaper published in each county within said district, and if there be none published in the district, then in a newspaper published in a collecto post notices. tion district adjoining thereto, and shall post notices in at least four public places within each assessment district, and shall mail a copy of such notice to each postmaster in his district, to be posted in his office, stating the time and place within said collection district when and where appeals will

Appeals.

Returns may

be determined in

a summary way;

not to be al

Reassess

ments.
No increase,

be received and determined relative to any erroneous or excessive valuations, assessments, or enumerations by the assessor or assistant assessor returned in the annual list, and such notice shall be advertised and posted by the assessor and mailed as aforesaid at least ten days before the time appointed for hearing said appeals. And it shall be the duty of the assessor for each collection district, at the time fixed for hearing such appeals as aforesaid, to submit the proceedings of the assessor and assistant be inspected. assessor, and the annual lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And such assessor is hereby authorized at any time to hear and determine in a summary way, according to law and right, upon any and all appeals Appeals may which may be exhibited against the proceedings of the said assessor or assistant assessors, and the office or principal place of business of the said assessor shall be open during the business hours of each day for the hearing of appeals by parties who shall appear voluntarily before him: Provided, That no appeal shall be allowed to any party after he shall have lowed after, &c.; been duly assessed, and the annual list containing the assessment has been transmitted to the collector of the district. And all appeals to the to be in writassessor as aforesaid shall be made in writing, and shall specify the paring and state ticular cause, matter, or thing respecting which a decision is requested, and shall, moreover, state the ground or principle of error complained of. And the assessor shall have power to re-examine and determine upon the assessments and valuations, and rectify the same as shall appear just and equitable; but such valuation, assessment, or enumeration shall not be increased without a previous notice of at least five days to the party inter- except after noested to appear and object to the same if he judge proper, which notice tice. shall be in writing and left at the dwelling-house, office, or place of business of the party by such assessor, assistant assessor, or other person, or sent by mail to the nearest or usual post office address of said party: Provided further, That on the hearing of appeals it shall be lawful for the assessor to require by summons the attendance of witnesses and the production of books of account in the same manner and under the same penalties as are provided in cases of refusal or neglect to furnish lists or returns. The costs for the attendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or by the paid. disbursing agent for the district, on certificate of the assessor, at the rates allowed to witnesses in the district courts of the United States. That section twenty be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That the assessor of each collection district shall, immediately after the expiration of the time for hearing appeals concerning taxes returned in the annual list, and from time to time, as taxes become liable to be assessed, make out lists containing the sums payable according to law upon every subject of taxation for each collection district; which list shall contain the name of each person residing within the said district, or owning or having the care or superintendence of property lying within the said district, or engaged in any business or pursuit which is liable to any tax, when such person or persons are known, together with the sums payable by each; and where there is any property within any collection district liable to tax, not owned or occupied by or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors when known. And the assessor making out any such separate list shall transmit to the assessor of the district where the persons liable to pay such tax reside, or shall have their principal place of business, copies of the list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside, or may have their principal place of business. And in all other cases the said assessor shall

Witnesses and

books.

Costs and how

Section 20.

Assessors when to make lists.

Lists to contain

what.

Property of non-residents.

&c.

Lists to be

'Special lists may be made within, &c., of property omitted, or understated, &c.

furnish to the collectors of the several collection districts, respectively, sent to collector within ten days after the time of hearing appeals concerning taxes rein ten days after, turned in the annual list, and from time to time thereafter as required, a certified copy of such list or lists for their proper collection districts. And in case it shall be ascertained that the annual list, or any other list, which may have been, or which shall hereafter be, delivered to any collector, is imperfect or incomplete in consequence of the omission of the names of any persons or parties liable to tax, or in consequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return or returns made by any persons or parties liable to tax, the said assessor may, from time to time, or at any time within fifteen months from the time of the passage of this act or from the time of the delivery of the list to the collector as aforesaid, enter on any monthly or special list the names of such persons or parties so omitted, together with the amount of tax for which they may have been or shall become liable, and also the names of the persons or parties in respect to whose returns, as aforesaid, there has been or shall be any omission, undervaluation, understatement, or false or fraudulent statement, together with the amounts for which such persons or parties may be liable, over and above the amount for which they may have been, or shall be, assessed upon any return or returns made as aforesaid, and shall certify or return said list to the collector as required by law. And all provisions of law for the ascertainment of liability to any tax, or the assessment or collection thereof, shall be held to apply, as far as may be necessary to the proceedings herein authorized and directed. And wherever the word "duty" is used in this act, or the acts to which this is an amendment, it shall be constructed to mean "tax," whenever such construction shall be necessary in order to effect the purposes of said

Other proviBions of law to apply.

"Duty" to mean "tax."

Section 21.

Section 22.

sors.

acts.

That section twenty-one be amended by striking out the words "without having taken the oath or affirmation required by this act," and inserting in lieu thereof the words "without having taken the oath or affirmation required by law."

That section twenty-two be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That there shall be Pay of asses- allowed and paid to the several assessors a salary of fifteen hundred dollars per annum, payable quarterly; and, in addition thereto, where the receipts of the collection district shall exceed the sum of one hundred Commissions. thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one half of one per centum upon the excess of receipts over one hundred thousand dollars. Where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, one fifth of one per centum upon the excess of receipts over four hundred thousand dollars. Where the receipts shall exceed six hundred thousand dollars, one tenth of one per centum upon such Limit of salary. excess; but the salary of no assessor shall in any case exceed the sum of four thousand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the Office rent, and commissioner of internal revenue, for office rent; but no account of account thereof. such rent shall be allowed or paid until it shall have been verified in such

manner as the commissioner shall require, and shall have been audited and approved by the proper officers of the Treasury Department. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, Clerk-hire, and their necessary and reasonable charges for clerk-hire; but no such account account therefor. shall be approved unless it shall state the name or names of the clerk or clerks employed, and the precise periods of time for which they were respectively employed, and the rate of compensation agreed upon, and shall be accompanied by an affidavit of the assessor stating that such service