THIBTY-·SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 433 or any part thereof, and all other matters pertaining to the assessment Gvmmissicuer and collection of the duties, stamp duties, licenses, and taxes, which may ggénmmd R°" be necessary to carry this act into effect, and with the general superin· ° tendence of his office, as aforesaid, and shall have authority, and hereby _ is authorized and required, to provide proper and sufficient stamps or mi; Przfa. dies for expressing and denoting the several stamp duties, or the amount Ps M’ thereof in the case of percentage duties, imposed by this act, and to alter and renew or replace such stamps from time to time, as occasion shall ·P0·¢i,D· 725- require; andthe Secretary of the Treasury may assign to the office of the Commissioner of Internal Revenue such number of clerks as he may to have clerks. deem necessary, or the exigencies of the public service may require, and _ the privilege of franking all letters and documents pertaining to the duties mF;“"k'“g P"' of his office, and of receiving tree of postage all such letters and docu- g ` ments, is hereby extended to said commissioner. GENERAL PROVISIONS. Biggueral provi- Shc. 2. And be itjhrt/ter enactei That, for the purpose of assessing, levying, and collecting the duties or taxes hereinafter prescribed by this act, the President of the United States be, and he is hereby, authorized Convenient cob to divide, respectively, the States and Territories of the United States lemon districts and the District of Columbia into convenient collection districts, and to *° be m°d°· nominate, and, by and with the advice and consent of the Senate, to ap- A55e5S0f md point an assessor and a collector for each such district, who shall be resi- °°g§’;;°;f‘g}§?°h‘ dents within the same: Provided, That any of said States and Terri- A,,y'S,m,&c_, toi-ies, and the District of Columbia, may, if the President shall deem it uiay_make one proper, be erected into and included in one district : Provided, That the d‘“tf"°$· number of districts in any State shall not exceed the number of represen- begjhugiggiggril: tatives to which such State shall be entitled in the present Congress, any State. except in such States as are entitled to an increased representation in the Thirty-Eighth Congress, in which States the number of districts shall not exceed the number of Representatives to which any such State may be so entitled: And provided furdzer, That in the State of California the C¤li?0¤'¤i¤· President may establish a. number of districts not exceeding the number of Senators and Representatives to which said State is entitled in the present Congress. Sm:. 3. And be it further enacted, That each of the assessors shall Assessor to qidivide his district into a convenient number of assessment districts, sub- zig: ggvgxzgit ject to such regulations and limitations as may be imposed by the Com- assessment dis. missioner of Internal Revenue, within each of which he shall appoint one MMS- assistant assessor, who shall be resident therein; and each assessor and A$Si¤¢·¤{ *5**** assistant assessor so appointed, and accepting the appointment, shall, be- °°r m °°° ' fore he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by virtue of this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: “I, A‘B, do swear, or affirm, (as the Om, of may case may be,) that I will bear true faith and allegiance to the United sor and assis- States of America, and will support the Constitution thereoti and that I *°“**· will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor.” And a cer- o tidcabe of such oath or aihrmation shall be delivered to the collector of €`;;¤¤6¤¤*¤ 0* the district for which such assessor or assistant assessor shall be appointed. °“° ‘ And every assessor or assistant assessor acting in the said office without _ Penalty for ast. having taken the said oath or aiiirmation shall forfeit and pay one hun- :;£¥<>¤* *¤k· dred dollars, one moiety thereof to the use of the United States, and the g ' other moiety thereof to him who shall first sue for the same, with costs of suit. Sm. 4. And be it farther enacted, That before any such collector VOL. xix. Poe.-55
