Page:United States Statutes at Large Volume 2.djvu/185



collection districts, lying and being in the same state: that the office of the supervisor shall continue in each state or district, respectively, until the collection of the duties above mentioned, together with the collection of the direct tax, shall have been completed in such state or district, and no longer; unless sooner discontinued by the President of the United States, who shall be and hereby is empowered, whenever the collection of the said duties and tax shall have been so far completed in any state or district, as in his opinion, to render that measure expedient, to discontinue any of the said offices; in which case the collectors thereafter employed in the collection of the said duties and tax in such state or district shall be appointed and removeable by the President alone, and shall be immediately accountable to the officers of the treasury department, under such regulations as may be established by the Secretary of the Treasury: that for the promoting of the collection of any of the above-mentioned duties or tax which may be outstanding after the said thirtieth day of June next, the President of the United States shall be, and he hereby is empowered at any time thereafter, to make such allowance as he may think proper, in addition to that now allowed by law to any of the collectors of the said duties and tax, and the same from time to time to vary: Provided, that such additional allowance shall, in no instance, exceed, in the aggregate, five per cent. of the gross amount of the duties and tax, outstanding on that day: and the office of commissioner of the revenue shall cease and be discontinued whenever the collection of the duties and tax above mentioned shall be completed, unless sooner discontinued by the President of the United States, who shall be, and hereby is empowered, whenever the collection of the said duties and tax shall have been so far completed as, in his opinion, to render that measure expedient, to discontinue the said office, in which case the immediate superintendence of the collection of such parts of the said duties and taxes as may then remain outstanding, shall be placed in such officer of the treasury department as the secretary, for the time being, may designate: Provided, however, that all bonds, notes or other instruments which have been charged with the payment of a duty, and which shall, at any time prior to the said thirtieth day of June, have been written or printed upon vellum, parchment or paper, not stamped or marked according to law, or upon vellum, parchment or paper stamped or marked at a lower rate of duty than is, by law, required for such bond, note or other instrument, may be presented to any collector of the customs within the state; and where there is no such collector, to the marshal of the district, whose duty it shall be, upon the payment of the duty with which such instrument was chargeable, together with the additional sum of ten dollars, for which duty and additional sum, the said collector or marshal shall be accountable to the treasury of the United States, to endorse upon some part of such instrument his receipt for the same; and thereupon, the said bond, note or other instrument shall be, to all intents and purposes, as valid and available to the person holding the same as if it had been or were stamped, counterstamped, or marked as by law required; any thing in any act to the contrary, notwithstanding.

. And be it further enacted, That owners of stills, whose licenses to distil shall not have expired on the thirtieth day of June next, shall, at their option, pay either the whole duty which would have accrued on their stills on account of such licenses, or the duty which would have accrued on said stills, on the day aforesaid, if they had taken licenses ending on that day; that owners of snuff-mills, whose licenses had not expired on the first day of June, one thousand seven hundred and ninety-six, shall be allowed a deduction from the duties incurred on the same, proportionate to the time thus remaining unexpired on such licenses: that the several banks, which may have agreed to pay the annual