Page:United States Statutes at Large Volume 16.djvu/295

 F (}R.TY—-FIRST CONGRESS. Ssss. II. Ch. 255. 1870. 261 come and profits and of taxes as aforesaid; and there shall be annexed thereto a declaration of the president, cashier; or treasurer of the corporahop, under oath, that the same contains a. true and complete account of the IUCOXPB and profits and of taxes as aforesaid. And for any default in Penalty upon the making or rendering of such return, with such declaration annexed, °°"P°"”$*°“ {0* the corporation so in default shall forfeit, as a penalty, the sum of one ?:fa,`Q%u¥f,:’°k' thousand dollars; and in case of any default in making or rendering said g return, or of any default in the payment of the tax as required, or of any part thereof; the assessment and collection of the tax and penalty shall be in accordance with the general provisions of law in other cases of neglect and refusal. Sec. 17. And be itfuri/zer enacted, That sections one hundred and _T=¤<¤¤ ¤¥><>¤ twenty, one hundred and twenty-one, one hundred and twenty-two, and one €;;l'if"?f hundred and twenty-three of the act of June thirty, eighteen hun- ¤om;§£ni¤;, savdrcd and sixty-four, entitled “An act to provide internal revenue to sup- i*‘SS,*"s“*“**°““· port the government, to pay interest on the public debt, and for other purp0scs," as amended by the act of July thirteen, eighteen hundred and upvn the i;¤- sixty-six, and the act of March two, eighteen hundred and sixty-seven, F°'3f’ °f d?°S°f shall be construed to impose the taxes therein mentioned to the first day gig Igxiigzgme 0 of August, eighteen hundred and seventy, but after that dum 110 further $**“°*· *° °°¤$° taxes shall be levied or assessed under said sections; and all acts and parts August 1* of acts relating to the taxes herein repealed, and that all the provisions of 1866, ch. 184. said acts, shall continue in full force for lcvying and collecting all taxes 1%%-   16** properly assessed or liable to be assessed, or accruing under the provisions 138, 4§0_ 'pp` of former acts, or drawbacks, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining and continuing liens, fines, penalties, and forx"citures incurred under and by virtue thereoil And this act shall not be construed to affect any act done, right Saving clause. accrued, or penalty incurred under former acts, but every such right is hereby saved. And for carrying out and completing all proceedings which have been already commenced or that may be commenced to enforce such fines, penalties, and foxfeitures, or criminal proceedings under said acts, and for the punishment of crimes of which any party shall be or has been found guilty. S20. 18. And be it further enacted, That the President is hereby au- Adj<>i¤i¤z_¤<>1— thorizcd to annex to, and unite with each other, two or more adjoining col- :;°‘°QBd;°:§§£ Icctiou districts, whenever in his opinion it. will reduce the expenses of apelvpupeuvisorg collecting the internal revenue, without impairing the ciiicicncy of the giégcts °°¤*°h· service; and thereupon shall retain but one collector and one assessor for Ong collector such enlarged district. And the President is also authorized to consoli- and ns=5ess¤;· and date in like manner, at his discretion, any two or more adjoining supervi- s0rs’ districts, and to retain or appoint one supervisor for such consolidated district. Sec. 19. And be it further enacted, That as soon as practicable after S_8I;1¤¤;¤g¤r of asthe passage of this act the number of assistant assessors employed shall tg be" erf;:‘;f:S_ be permanently reduced by the discharge of all officers of t}1a.t class who 1y reagluced. are assigned specially to the assessment of any taxes wh1ch shall have been abolished by law; and the commissioner of internal revenue shal1_be required further to reduce the number of RSSISUBIIC assessors m proportion to any reduction of the service of assessment yvhxch has Pccn made, or may hereafter be made, by the repeal of any portion of the- xntcmal taxes. Sec. 20. And be it further enacted, That scqtxou {1xty-sgvcn of an act cftgicudment approved July thirteen, eighteen hundred and sxxty-1g1x, entitled "An act 1866, eh_ 184, to reduce internal taxation, and to amend an act enmlcd ‘ An act to pro- QFG7. _ vide internal revenue to support the government, to gay interest on the 01- xw- p- 171- public debt, and for other purposes,' approved J unc tlurty, cxghtcifznhhup- Provision M drcd and Sixty-four," be amended by inserting of ter tip wzords t at·m mmmovnlof any case civil or criminal,’; the worfis " at law or ID eqgnty ; also, léylm- mm in SWB scrzing after the words “1f the aunt were commenced m the court e ow courts agmm