An act authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue. Approved January 15, 1866.

An act to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866.

An act to reduce internal taxation, and to amend an act entitled, &c., approved June 30, 1864, and acts amendatory thereof. Approved July 13, 1866

An act to authorize the refunding of certain taxes, approved July 27, 1866.

An act amendatory of section thirteen of an act entitled "An act entitled an act to amend an 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 30, 1864," approved March 3, 1865, approved July 27, 1866.

Joint resolution to prevent the further enforcement of the joint resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States who have been honorably discharged, so as to relieve them from the further payment of the special five per cent. income tax imposed thereby, approved July 28, 1866.

INTERNAL REVENUE LAWS.

8. The Congress shall have power to lay and collect taxes, duties, imposts, and exeises, to pay the debts, and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States.-Constitution of the United States, article 1.

I.

OFFICE OF INTERNAL REVENUE.

OFFICERS—APPOINTMENTS-DUTIES-COMPENSATION-PROHIBITIONS.

Office of Com. missioner of InRevenue

1. That, for the purpose of superintending the collection of in- 1 July, 1862, § 1. ternal duties, stamp duties, licenses, or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby created in the Treasury Department to be called the office of the Commissioner of Internal Revenue; and the ternal President of the United States is hereby authorized to nominate, and, with the advice and consent of the Senate, to appoint, a Commissioner of Internal Revenue.

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created.

2. That, for the purpose of superintending the collection of in- 30 June, 1864, § 1. ternal duties, stamp duties, licenses, or taxes imposed by this act, or which may hereafter be imposed, and of assessing the same, the Commissioner of Internal Revenue

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Commissioner of Internal Revenue.

ers.

Duties and pow

shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide cotton marks, hydrometers, and proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps, from time to time, as occasion shall require. He may also contract for or procure the printing of requisite forms, decisions, regulations, and advertisements; but the printing of such forms, decisions, and regulations shall be done at the public printing office, unless the public printer shall be unable to perform the work. And the privilege of franking all letters and documents pertaining may frank letters to the duties of his office, and of receiving free of postage all such pertaining to the letters and documents, is hereby extended to said Commissioner. fice.

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Commissioner

daily.

3. That it shall be the duty of the Commissioner of Internal 30 June, 1864, § 2. Revenue to pay over daily to the Treasurer of the United States Commissioner to all public moneys which may come into his possession, for which pay over moneys the Treasurer shall give proper receipts and keep a faithful account; and at the end of each month the said Commissioner shall Accounts to be rendered monthly render true and faithful accounts of all public moneys received or of all moneys repaid out, or paid to the Treasurer of the United States, exhibiting

ceived or paid .

Counts.

count when settled

retary.

in Commissioner's hands.

give bond.

Auditing of ae- proper vouchers therefor, and the same shall be received and examined by the Fifth Auditor of the Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the First Comptroller for his decision Copy of each ac- thereon; and the said Commissioner, when such accounts are setto be sent to see tled as herein provided for, shall transmit a copy thereof to the Secretary of the Treasury. He shall at all times submit to the Secretary and Comptroller may Secretary of the Treasury and the Comptroller, or either of them, inspect moneys the inspection of moneys in his hands, and shall, prior to the entering upon the duties of his office, execute a bond, with sufficient Commissioner to sureties, to be approved by the Secretary of the Treasury and by the First Comptroller, in a sum of not less than one hundred thousand dollars, payable to the United States, conditioned that said Commissioner 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 obedience to law and in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession, and for the safe-keeping and faithful account of all stamps, adhesive stamps, or vellum, parchment or paper bearing a stamp denoting any duty thereon, which bond shall be filed in the office of the First Comptroller of the Treasury. And such Commissioner shall, from time to time, renew, strengthen, and increase his official bond as the Secretary of the Treasury may direct.

3 March, 1865, § 3.

paid daily into the

June 30, 1863.

4. That from and after the thirtieth day of June, eighteen hundred and sixty-five, the gross amount of all duties, taxes, and revenues received or collected by virtue of the several acts to provide internal revenue to support the government and to pay the interest on the public debt, and of any other act or acts that may now or hereafter be in force connected with the internal All duties to be revenues, shall be paid by the officers, collectors, or agents retreasury after ceiving or collecting the same daily into the treasury of the United States, under the instructions of the Secretary of the Treasury, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description whatever, anything in any law to the contrary notwithstanding. And all moneys now directed by law to be paid to the Commissioner of Internal Revenue, including those derived from the sale of stamps, shall be paid into the treasury of the United States by the party making such payment; and a certificate of such payment, stating the name of the depositor, and the specific account on which the deposit was made, signed by the treasurer, assistant treasurer, designated depositary or proper officer of a deposit bank, and transmitted to and received by the Commissioner of Internal Revenue, shall be deemed a compliance with the law requiring payment to be made to the Commissioner, any law to the contrary notwithstanding: Provided, That in districts where, from the distance of the officer, collector, or agent receiving or collecting such duties, taxes, and revenues from a proper government depository, the Secretary of the Treasury Secretary may may deem it proper, he may extend the time for making such payment, not exceeding, however, in any case, a period of one month.

Certificate of deto Commissioner.

posit to be return d

extend time in certain cases.