SEC. 178. And be it further enacted, That consuls of foreign countries in the United States, who are not citizens thereof, shall be, and hereby are, exempt from any income tax imposed by this act which may be derived from their official emoluments, or from property in such countries: Provided, That the governments which such consuls may represent shall extend similar exemption to consuls of the United States. Consuls exempt from income tax in certain cases. Collectors to penalties, and for SEC. 179. And be it further enacted, That, where it is not otherwise provided for in this act, it shall be the duty of the col- prosecute for fines, lectors, in their respective districts, and they are hereby authorized, feitures. to prosecute for the recovery of any sum or sums that may be forfeited by virtue of this act; and all fines, penalties, and forfeitures which may be imposed or incurred by virtue of this act shall and may be sued for and recovered, where not otherwise herein provided, in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of competent jurisdiction; and where not otherwise herein provided for, one moiety shall be to the use of the person who, if a collector or deputy collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture shall have been incurred, and the other moiety to the use of the United States. And the several circuit and district courts of the United States shall have jurisdiction of all offences against any of the provisions of this act committed within their several districts. . Debts contracted through the sale of articles, withintent to evade tax, to be void. SEC. 180. And be it further enacted, That if any person liable and required to pay any tax upon any article, goods, wares, merchandise, or manufactures, as herein provided, shall sell, or cause or allow the same to be sold, before the tax to which such article, goods, wares, merchandise, or manufacture is legally liable is paid, with intent to avoid such tax, or in fraud of the revenue herein provided, any debt contracted in the sale of such article, goods, wares, merchandise, or manufactures, or any security given therefor, unless the same shall have been bona fide transferred to the hands of an innocent holder, shall be entirely void, and the collection thereof shall not be enforced in any court. And if any such article, goods, wares, merchandise, or manufacture has been paid for, in whole or in part, the sum so paid shall be deemed forfeited, and any person who will sue for the same in an action of debt shall recover of the seller the amount so paid, one half to his own use and the other half to the use of the United States. SEC. 181. And be it further enacted, That four hundred thou- Appropriation. sand dollars, or so much thereof as may be necessary for the payment of the expenses incident to carrying into effect the various acts connected with internal revenue which are or may be authorized and payable after the first of July, eighteen hundred and sixty-four, is hereby appropriated for that purpose, payable out of any money in the treasury not otherwise appropriated, to be expended under the direction of the Secretary of the Treasury. And it shall be the duty of the collectors of internal revenue, as the Secretary may direct, to act as disbursing agents to pay the as aforesaid expenses, without increased compensation therefor, who shall give good and sufficient bonds for the faithful performance of their duties as such disbursing agents for such sum and in such 12 Collectors to act disbursing agents. The word State tories and District of Columbia. form as shall be prescribed by the First Comptroller of the Treasury, subject to the approval of the Secretary of the Treasury : Provided, That the aforesaid appropriation shall continue in force to the thirtieth day of June, eighteen hundred and sixty-five, and thereafter the Secretary of the Treasury shall embrace in his annual estimates the amount which, in his opinion, will be required for the expenses of this branch of the public service. SEC. 182. And be it further enacted, That wherever the word to include Terri State is used in this act, it shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out the provisions of this act, Approved June 30, 1864. Joint Resolution. [PUBLIC RESOLUTION No. 59.] JOINT RESOLUTION imposing a special income duty. 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 Special income be levied, assessed, and collected on the first day of October, to be levied and eighteen hundred and sixty-four, a special income duty upon the collected October gains, profits, or income for the year ending the thirty-first day of duty of 5 per cent. 1. 1864. Secretary of Treasury author December next preceding the time herein named, by levying, assessing, 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 time and mode, or other matters, to enforce the collection of the special income duty herein provided for, as may be necessary: Provided, That in estimating the annual gains, profits, or income, as aforesaid, for No deductions the foregoing special income duty, no deductions shall be made for dividends, in- for dividends or interest received from any association, corporation, or company, nor shall any deduction be made for any salary or pay received. ized to make rules, &c. terest, &c. Approved July 4, 1864. REGULATIONS FOR THE COLLECTION OF DIRECT TAXES. Regulations for the collection of direct taxes in insurrectionary districts, under the act entitled "An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes," approved June 7, 1862. lations. In order that there may be uniformity, as nearly as practicable, Reason for reguin the proceedings of the commissioners, under the act of Congress entitled "An act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes,' the following regulations are adopted, and will be observed by the commissioners until enlarged, modified, or annulled: I. by commissioners the Treasury. Each of the commissioners appointed under the act of Congress Bond to be given entitled "An act for the collection of direct taxes in insurrection- and approved by ary districts, and for other purposes," approved June 7, 1862, the Secretary of will give a bond to the United States in the sum of fifty thousand dollars, with two or more sureties, conditioned in conformity with the requirements noted below; to be approved by the Secretary of the Treasury, and to be in form following: KNOW ALL MEN BY THESE PRESENTS, That we, as principals, and as sureties, are held and firmly bound unto the UNITED STATES OF in the year of our Lord one thousand eight hundred and sixty- shall faithfully perform, execute, and discharge, and shall continue faithfully to perform, execute, and discharge all the duties of such tax commissioner, and shall well, truly, and promptly account for and pay over all moneys and other property which shall come to his hands as such commissioner, according to law, then the above obligation shall be void and of no effect; otherwise it shall abide and remain in full force and virtue. Sealed and delivered in presence of— Form of bond. Particulars to be observed. Oath of commissioners. The following instructions must be particularly observed and complied with, viz: 1st. The christian names must be written in the body of the bond in full, and so signed to the bond. 2d. A seal of wax or wafer to be affixed to each signature. 3d. Each signature must be made in the presence of two persons, who must sign their names as witnesses. 4th. Each surety must make and sign an affidavit of the amount he is worth after paying his just debts. 5th. A district judge or attorney of the United States, or a clerk of a court of record, under the seal and designation of the court, county, and State, must certify that the sureties are sufficient to pay the penalty of the bond. 6th. The affidavits of the sureties must be taken and signed before an officer authorized to administer oaths generally. The officer must certify that he admistered the oaths. If the magistrate is not a judge of the United States court, his authority to administer oaths must be certified by the clerk of a court of record having official knowledge of that fact. 7th. Bond to be dated. 8th. There must be two or more sureties to the bond. I, commissioner for the , having been appointed tax under an act entitled "An act for the collection of direct taxes in insurrec- and subscribed this day of A. D. 186. Witness my hand and seal. I. Certificate of official character of that person who ad ministers oath. [SEAL.] do certify who administered the above In testimony whereof, I have hereunto set my hand and affixed II. lands to be obtain Means to be adopted when such assessment cannot be obtained. It will be necessary, in the first place, to obtain, if possible, the Valuation of aggregate valuation of all the lots or parcels of land subject to ed according to taxation within the State or district designated in the President's State assessment. proclamation of the 1st day of July, A. D. 1862, according to the last State assessment made previous to the 1st day of January, A. D. 1861. When this State assessment cannot be obtained, nor an authentic copy thereof, recourse may be had to other sources of information. ~ 1. Recourse may be had to official documents of such State or district wherein such valuation or assessment is stated or referred to. 2. To the census of the United States for the year 1860, (Preliminary Report, appendix, table No. 35, pp. 194, 195.) 3. To any official document or report made or published by the authority of the respective States or of the United States. 4. To an actual assessment by the commissioners, or by agents or assessors to be specially designated by them for that purpose from time to time, as occasion may require. When such assessment or valuation shall be made by such agents or assessors, or by the commissioners, on view, or upon evidence taken, it is to be made according to the value of such lands on or about the period prescribed by the State law for their assessment next previous to the 1st day of January, A. D. 1861. Valuation of re After the aggregate valuation of all the lands subject to taxation in the State or district named in the President's proclamation spective parcels. aforesaid shall have been ascertained, the valuation of the respective parcels of land subject to taxation will be made in either of the modes above prescribed, reliance in all cases being placed upon the State assessment, if it can be obtained, and if it cannot be obtained, then recourse will be had to the other sources above named. III. Duplicate taxrolls to be made. The commissioners will cause duplicate tax-rolls to be made out, wherein shall be entered a concise, but sufficiently definite and clear, description of each and every tract, lot, or parcel of land subject to taxation within the portion of the State or district in which such assessment can be made, stating the name of the owner or owners of each, respectively, if known; the county, district, and town, city, or parish where situated; the quantity of Contents of. land in each; the valuation, and the amount of tax, penalty, and charges thereon, each respectively, up to the time of making such tax-roll, and the date of its completion; one copy of which shall be forwarded to the Commissioner of Internal Revenue, and the original to be retained by the commissioners. IV. One copy to be forwarded to Com.. missioner of Inter nal Revenue. Commissioners to retain original. Additional tax from time to time The commissioners will make out further tax-rolls from time to time, as the advance of the army shall enable them so to do, and rolls to be made from time to time attach such additional tax-rolls to the original roll, and forward a copy of the same to the Commissioner of Internal Revenue, until such original and amended tax-rolls shall embrace 12 * |