Page:United States Statutes at Large Volume 17.djvu/443

 FORTY—SECOND CONGRESS. Sess. III. Ch. 13. 1873. 403 SEO. 4. That each collector of internal revenue shall, under regulations Collector to of the commissioner of internal revenue, place and keep conspicuously in l*°°P °<{¤¤PlF‘ his office, for public inspection, an alphabetical list of the names of all Eggilgtlgfiisnqgs persons who shall have paid special taxes within his district, and shall of persons who state thereon the time, place, and business for which such special taxes l““'° mid SP“l°l have been paid. l°‘X°”* &°' Sec. 5. That section one hundred and ten of an act entitled "An act Returns of poo to provide internal revenue to support the government, to pay interest on ¤°¤¤ 9**8**fd in ' the public debt, and for other purp0ses," approved June thirtieth, eigh· g:i:;%€’se,;}Lt° teen hundred and sixty-four, as subsequently amended, be so amended annually, induthat the returns therein required to be made shall be made and rendered lQ;‘€'"“J.. 2..8 semi-annually on the first day of December and the first day of June, in 0xm` p` I ` duplicate; one copy of which sl1all‘be transmitted to the collector of the proper district, and one copy to the commissioner of internal revenue. Sec. 6. That the act entitled "An act imposing taxes on distilled Amenammns spirits and tobacco, and for other purposes," approved July twentieth, °*°1868· °h— 186 eighteen hundred and sixty-eight, as amended by subsequent acts, be V°l`xv'p`l25` further amended as follows, to wit: That section five be amended so that the duplicate statement therein Section 5. required to be retained by the assistant assessor of the district shall, t S:?i{°'“°g*f,.“f from and after the time when the office of said assistant assessor shall ,il;i,;gsa°;,i;a,aii,,_ cease, be transmitted by the collector to the commissioner of internal revenue. That section nineteen be amended so that one of the duplicate returns Section 19. therein required to be sent to the assistant assessor of the district shall, t li‘i*"""Sd°l` ":"‘ from and after the time when the office of said assistant assessor shall  gg2mg12d_ cease, be transmitted by the collector to the commissioner of internal revenue. That section twenty-eight be so amended that all of the additional swam as, commission of one-half of one per centum therein allowed shall be paid €°m¤¤l¤¤l°¤ *0 to the collector receiving the tax on all spirits produced after the office of ;$“,;:;(r0°;~“mx on the assessor shall cease under the provisions of this act: Provided, That distilled spirits. the total net compensation of collectors as now fixed by law shall not be P’°"’S°· thereby increased. That section fifty-nine be so amended that in case any peddler refuses Section 59. to exhibit a proper certificate from the collector of his or her district, and agggzfumga fails to show cause why the property seized shall not be forfeited, proceed- P go iIlgS for its forfeiture shall be taken and had under the general provisions of the internal-revenue laws relating to forfeitures. That the provisions of section one hundred and three be extended and Regulations ol made applicable to the provisions of this act. °°“““‘“'°“°’· Sr:0. 7. That section forty-three of an act entitled "An act to reduce Repeal of duties on imports and to reduce internal taxes, and for other purposes,"  °;*-   §43, approved June sixth, eighteen l1uudred and seventy-two, be, and the same mduéing intimal is hereby, repealed. *§;'°““€ dl¤**`l°°*· Sec. 8. That the commissioner of internal revenue shall, under the ' direction of the Secretary of the Treasury, require that each collector of _C0llectors to internal revenue shall, before entering upon the duties prescribed by this §;‘;:if‘d‘l"‘°“"l act, give additional bond, conditioned that said collectorishall faithfully perform the duties of his office according to the prov1sions of existing laws or of laws hereafter enacted. _ _ Sec. 9. That the commissioner of internal revenue be, and hereby is, t°(s<;?¤*:::;¤2¤¥ authorized to designate one of the heads of division as chief clerk of the bead of-i dmsim, bureau without additional compensation. as chief clerk of Armzovnn, December 24, 1872. b“'°““·