Page:United States Statutes at Large Volume 12.djvu/757

 THIRTY-SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. 727 services of competent and eflicient men: Provided, further, That the rates of compensation thus allowed shall not exceed the rates paid to similar officers in such states and territories, respectively. Sec. 23. And be it fiarther enacted, That assistant assessors shall make Assistant asses. out their accounts for pay and charges allowed by law monthly, specify- ¤°*'¤ *° ¥¤¤k° 0*}* ing each item and including the date of each day of service, and shall 2:;°`;;`,§,ff,iiy?a)’ transmit the same to the assessor of the district, who shall thereupon ex- i amine the same, and, if it appear just and in accordance with law, he shall indorse his approval thereon, but otherwise shall return the same with objections. Any such account; so approved may be presented by whmapproved, the assistant assessor to the collector of the district for payment, who to be paid by shall thereupon pay the same, and, when receipted by the assistant asses- °°“°°°°'* sor, be allowed therefor upon presentation to the commissioner of internal revenue. Where any account, so transmitted to the assessor, shall Appeal from he objected to, in whole or in part, the assistant assessor may appeal to "‘*¥"°*l“°’ °° °°‘“` the commissioner of internal revenue, whose decision on the case shall mmwueh be final; and should it appear, at any time, that any assessor has wilfully Penalty on and corruptly approved any account, as aforesaid, allowing any assistant ;‘}5"‘i*Qs°; “’;0‘fQ:g assessor a sum larger than was due according to law, it shall be the duty ,,5 ,£c(iii)ut, of the commissioner of internal revenue, upon proper proof thereof, to deduct the sum so allowed from any pay which may be due to such assessor; or the commissioner as aforesaid may direct a suit to be brought in any court of competent jurisdiction against the assessor or assistant assessor in default, for the recovery of the amount wilfully and corruptly allowed, as hereinbefore mentioned. Sec. 24. And be it further emzcte¢L That if any person or persons shall Pefieliy *`°¤' knowin l exercise or carr on an trade rbusiness f the cxercisinv kP9wmgy°x°r` S Y Y Y 0 s or an crsing a trade, - or carrying on of which trade or business a license is required, without Sm., without taking out such license as is in that behalf required, he, she, or they 1‘°°“‘°· shall, for every such offence, upon conviction thereoi in lieu of or in ad- AW, P- 453- dition to other penalties now imposed by law, at the discretion of the court, be subject to imprisonment for a term not exceeding two years. Sec. 25. And be it further enacted, That no auctioneer shall be au- A¤°*i°¤°°"5· thorizcd, by virtue of his license as such auctioneer, to sell any goods or AM, p- 455- other property in any other district than that in which the license shall L have been granted, but lawyers, physicians, surgeons, or dentists, hav- phy;;g.;’;#&c_ mg taken out a license as such, shall not be required to take out any ad— ditional license in consequence of practising their profession within or Amep-459- beyond the limits of the district where licensed. Sec. 26. And be it further enacted, That, upon the removal of any Persons licensed person or persons from the house or premises at which he, she, or they ?:'g"§;“g:lK§l;_ were authorized by license to exercise or carry on any trade or business ized to carry on mentioned in such license, and authorized by the act to which this act is b;¤S*¤°¤¤ ¤f I>l°°° an amendment, it shall and may be lawfiil for the person or persons au- ° m"°v°' thorized to grant licenses to authorize and empower, by indorscment on A”’¢»I>- 45* such license or otherwise, as the commissioner of internal revenue shall direct, the person or persons so removing, as aforesaid, to any other place, to carry on the trade or business specified in such license at the place to which such person or persons may have removed, for or during the residue of the term for which such license was originally granted, without taking out any fresh license or payment of any additional duty or any fee thereupon for the residue of such term, and until the expiration thereof': Provided, always, That a fresh entry of the premises at which New entry io such trade or business shall continue to be so exercised or carried on, as b° m°d°‘ aforesaid, shall thereupon be made by and in the name or names of the Wh .. 0 to be person or persons to whom such authority, as aforesaid, shall be granted. deemed mmufw Sec. 27. And be it further enacted, That any person who shall offer tum- ofarticlesin for sale, after the thirtieth of September, eighteen hundred and sixty- S°g‘;g;‘l;g·4.,8 three, any of the articles named in Schedule C. of the act to which this.m»_ ’ ’