Page:United States Statutes at Large Volume 12.djvu/754

 724 THIRTY-SEVEN TH CONGRESS. Sess. IH. Ch. 74. 1863. ing dividends, other bank legally authorized to issue notes as circulation, which shall f‘u$;*° '““k° '°‘ neglect or omit to make dividends or additions to its surplus or contingent; S, •. _ . . funds as often as once in six months, shall, m lieu thereof, make returns, Am, P, 410, under oath, to the commissioner of internal revenue, on the first days of Jemu and Jul in each ear, or within thirt da s thereafter of the my y _ y Y Y s amount of profits which have accrued or been earned and received by said bank durinv the six months next preceding said first days of January wd PW d¤fy· and July; andjit the time of making such returns, shall pay to the commissioner of iutema.1 revenue a. duty of three per cent. on such profits and shall be subject to the provisions of the eighty-second section of thd act to which this is an addition: Provided That the return For the first F January, eighteen hundred and sixty-thxzee, shall be made within thhfty days after the passage of this uct. Mgiiizsitigizze Sec. 15. And be it further enacted, That the several assessors shall, ,1,,,,,; May, &c_ on the first Monday of May next, and on the first. Monday of May in each succeeding year, direct and cause the several assistant assessors to Ante, p. 453. proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, and liable to license duty under the provisions of this act, or of the act to which this is in addition, and assess such persons as in said acts is required. And all licenses so assessed shall continue in force until the first day of May next succeeding. And all licenses aft'£;1<§;)§‘Y¤¤f¤d granted after the first day of May in any year shall expire on the first day of May following, and shall be issued upon the payment of a ramble proportmn of the whole amount of duty imposed for such license; and each license so granted shall be dated on the first day of the mouth in which IC is issued : Provided, That any person, firm, or corporation that on the first day of May next shall hold arrunexpired license, shall be assessed a. ramble proportion for the time between the expiration of the heepse and the first dey of May, eighteen hundredand sixty-Four., I meerpniuuzol- bm:. i6. And be at further enacted, That in any collection district 5:n::\isd;¢;:=:¤ where, m the Judgment of the commissioner of internal revenue, the may dmv,. fucnlxtxes for the procurement and distribution of stamped vellum, parchment ptlzpggggpout ur paper, afud adblesxve stamps are or shall be iusufficient, the commis— sxoner, as a oresai is authorized to furnish su 1 and deliv t th 1. lecto; of any such district a suitable quantitgr ofgrhbunt of stadipeb v51d;, _ _ parc ment, or paper and adhesive sta 'th 1: Commissions. and shall allow the highest rate of comirdisdibngio Iih;PddiiIe(dt1drtidhh(if(eId B by luw to any other parties purchasing the same, and may, in advance, cud. require of any such collector a. bond, with sufficient sureties to an amount gquh to the value of any stamped vellum, parchment or paper, and adfesive stemps which max be placed in his hands and remain unaccounted or, conditioned for the faithful return, whenever so required, of `all quanti- Ooum M ties or amounts undxsposed of, and for the payment, monthly, of all quansupply dgpllgesl gtxles 0; amgunts, sold or not, remaining on hand. And it shall be the wutgip hpuelh pollectcg to supply hns deputies with, or sell to other parties at I s is rmt w o may mske applications therefor, stamped vellum, gy parrrnent oxdpuptegg and zixdhesive stamps, upon the same terms allowed _, or un er e regu ations of the comm'f ' who is hereby authorized to make such other1;;;)1ill:xtid)ns:!:d:ni;dcd1(i;;Itelr?t herewith, for the security of the United States aud the better accommoda- No hm t tion of the public in relation to the matters hereinbefore mentioned, as he issued p‘_i;:¤tf¤ Ezgtgudge necessary and expedient: Provided, that no instrument, docu- _;,,,,,, 1,,,1863, A, or pztper made, signed, or issued prior to the first day of June mulspgvz uno Dommn eighteen hundred and sixty-three, without being du]; that mum iggmepiil,S<grahaEp€l:h;ereon an adhesive stemp to denote the duty imposed _,;m,pp_ 4.,57 d¤, e cause, be deemed mvahd and of no effect: And gg6L lgrovz ed, That no instrument, document, writing, or paper, required by xx to be stamped, signed, or issued, without being duly stamped prior to