Page:United States Statutes at Large Volume 17.djvu/297

 FORTY—SECOND CONGRESS. Sess. II. Ch. 315. 1872. 257 moieties to informers bc, and the same is hcrcby,·repcv.1cd·; and the com- r¤rmm·’_r¤- missioncr of internal revenue, with the approval of the Secretary of the ygggdgh 184 9 Treasury, is hereby authorized to pay such sums, not exceeding in the V01f;;; p_’1§.gf aggregate the amount appropriated therefor, as may, in his judgment, be Secretary of dccmcd necessary for detecting and bringing to trial and punishment par- T¤‘¢¤¤¤¤‘.>' ¤¤¤>’ sons guilty of violating the interna.}-revenue luws, or conniving at. the $,;,5-:¥l€h:°(§g§ same, in cases where such expenses arc not otherwise provided for by law; tcction, &,¤., or and for this purpose there is hereby appropriated one hundred thousand "i°]“§°” °‘ im dollars, cr so much thereof as may be necessary, out of any money in the   \ treasury not otherwise appropriated. Appropriation Sec. 40. That, section sixty-three of the act. approved July thirteenth, gem.,-(, of eighteen hundred and sixty-six, entitled “An act to reduce internal mx- goods of the ation, and D0 amend an act entitled ‘An act to provide internal revenue ;Sg§c€f;D$g, orgéit to support the government, to pay interest on the public debt, and for um. other purposes} approved June thirt.ict,h, eighteen hundred and sixty-four, g“6» °h· 18* and acts amcndamry t,hcrc0t§" be amended by striking out the words §v,Q1Qxi, p_169_ " three hundred " wherever they occur therein, and inserting in lieu thereof the words "five hundred ;" and by striking out the words " under any of the provisions of this act, or of any act to which this is an amendment," and inserting in lieu thereof the words "uuder the provisions of any intcma1—revcnuc uct." S20. 41. That section one hundred and sixty-one of the act entitled Allowance rm- “An act to provide internal-revenue to support the government, to pay    _ interest on the public debt, and for other purposes," approved June 1864, ch_1¥;_ thirtieth, eighteen hundred and sixty-four, be amended by striking out;§i6r   the words *‘ this act," occurring after the words “smmps issued under VOL X1"' p' 2J;' the provisions 0£" and inserting in lieu thereof the words “ any internalrevenue act." Suc. 42. That all interna] taxes now assessed or liable to be assessed C¤*¤¤*¤i¤¤¢=‘· against, but not collected from, shipbuildcrs as msmufhcturers, under mp?;{’§c`Q§':; section four of the act of March thirty-first, eighteen hundred and sixty- manufacturers, eight, entitled “An act to exempt, certain manufactures from interna]gg·»”'m“°d» tax, and for other purp0scs," for sales of vessels, bc, and the same are 1g(§8 ch_41 § _1_ hereby, remitted, and 110 further assessments shall be made on account V0!-xv-p 59- thereof Suc. 43. That prior to the first day of January, eighteen hundred and I¤t3¤j¤¤\ mvseventy-three, it shall be the duty of the President, and he ishercby §:`;;d\:;gQ°:::‘t authorized and directed, to reduce the intcr11al—rcvcnue districts in the exceeding eighty United States to not exceeding eighty in number, and for that purpose 5*;:“1m*;;€é*°*°” he may unite two or more districts, or States, or territories, imo one [g4,;,B,,]edQ district, and he shall designate from among the existing rcvenucoficars, 1873, ch. ;l3,§ 7- one collector and one assessor for each new district, or at his discretion P"”¤P· 4°3·] he may, by and with the advice and consent: of the Senate, nominate and appoint new ofhccrs for such new district; and the collector and assessor Assessor and so designated or appointed shall give bond according to law, and the ggllfqgggiz Q‘"h Secretary of the Treasury is hereby authorized and required, prior to gm baud_ the first day of January, eighteen hundred and seventy—i:hrcc, to reduce the number of internal-revenue assistant assessors, inspectors, gaugcrs, Number 0;- store-kecpcrs, and the clerks and employees in the internal-revenue bureau assistant MST so as small a. numbcn- as is consistent with the performance of the reduced :;§";c§;"£ “ duties of the service, and that he report to Congress at its next session Repmftw gonthe reduction made under this act, and such further changes in the organ- mss, Kwization of sha intcma.1—rcve11uc service as will promote its ciiicicncy and economy_      Suits to recover Sec. 44. That all suxts and procccdmgs for the recovery of any muer-  ? r nal mx alleged to have been erroneously assessed OI: collected, or any immalmxes or penalty claimed to have been collected without authority, or for any sum Bcnaxces aq be which it is alleged was excessive, or in any manner wrongfully collected, shall be brought within two years next after the cause of action accrued 3,,,, ’ v0L.xv1x. Pm:.-17