Page:United States Statutes at Large Volume 12.djvu/464

 434 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. B¤¤d¤ ¤f wi- shall enter upon the duties of his office, he shall execute a bond for such km"' amount as shall be prescribed by the Commissioner of Internal Revenue, Am°‘“‘°‘ under the direction of the Secretary of the Treasury, with not less than Not less thm five sureties to be approved as sufficient by the Solicitor of the Treasury, Mug; ° ° 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 Where to be may come into his hands or possession; which bond shall be Bled in the m°d‘ office of the First Comptroller of the Treasury. And such collector[s] mg':,'?; §‘°c b° ag, l`ror; 1ix§e to time? renepr, strengthemfmd increase their official n s, as e ecreta o the reasur ma irect. Collector may Sec. 5. And be it yntlacr enacted, 'lzhat Zach collector shall be author- “PP°i“* d°P““°’? ized to appoint, by au instrument of writing under his hand, as many °° P'? d‘°';‘* deputies as he may think proper, to be by him compensated for their ser- ,u:{,°y,;;:§,: vices, and also to revoke any such appointment, giving such notice thereof ment, as the Commissioner of Internal Revenue shall prescribe; and may require b my ¤¤q¤¤¤¤ bonds or other securities and accept the same from such deputy; and each °f,‘;;utyt°h¤" such deputy shall have the like authority, in every respect, to collect the sam powerm duties and taxes levied cr assessed within the portion of the district as- 0,]j,,,t,,,,,_ each collector shall, in every respect, be responsible both to the United spousible for ws States and to individuals, as the case may be, for all moneys collected, °f d°P‘}“““· and for every act done as deputy collector by any of his deputies whilst Any collector acting as such, and for every omission of duty: Provided, That nothing m“Y °°"°°*.*b°. herein contained shall prevent any collector from collecting himself the whole tax m hxs. ., ,;;m;ct_ srhznlefr any part of the dunes and taxes so assessed and payable m hns IS me. m$%'::gghfQ£;: SEO. 6. And be it further mactei That it shall be the duty of any to {wm Hgt, to person or persons, Rartnerslcups, firms, associations, or corporations, made mxfgrxgfx- Ixable to any d1rty,l1cense, stemp, or tax xmposed by tI11S act, when not www to hm otherwxse and dniferently pmvxded for, on or before the first day of Augpst, gm, eighteen hundred and sixty-two, and on or before the first Monday of May in each year thereafter, and in all other cases before the day of levy, to make a list or return to the assistant as essor of the district where located, of the amount of annual income, the articles or objects charged with a. special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a. specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this Fam gw_ of act, anti according to the forms and regulations to be prescribed by the rctums. Comrmssioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, Hrms, ass0— glations cx: corpgmgions are liable to be assessed under and by virtue of c provisions 0 this act. éugtygonsé Sec. 7. And be it further' enacted, That the instructions, regulations, ummm guecb and dIl'CCFl0HS, 3S hercmbefore meuuoned, shall be binding on each assesom, Bm. sor and hxs asmstants, and on each collector and his deputies, in the perfcrmauce of the duties enjoined;;; or under this act ; pursuaut to which 1nstructions the said assessors s al, on the first da 0 An ust eighteen hundred and sixty-two, and on the first Monday of Eby in  suiceed- ing year, and from time to time thereafter, in accordance with this act, ?¤3 direct and cause the several assistant assessors to proceed through every um and gm part of the1r respccnve districts; and inquire after and concerning all permmge objectsof s0ns being within the assessment districts where they respectively reside, °'·'““°¤· ownmg, possessing, or having the care or management of any property, goods, wares, ani rgerchagdise, articles or objects liable to pay any duty, stamp or tax, including a persons liable to a a license dut under the provisions of this act, (by reference as well ltoyauy lists of a£essment cr collectxcn taken under the laws of the respective States, as to any other
 * 3 "glflz f containing the condition that said collector shall ·faithfully perform the
 * ’;’g:$*”m° °°l‘ signed to him which is by this act vested in the collector himself ; but