THIRTY-NINTH CONGRESS. Suse. II. Ch. 169. 1867. 473 missioner required: Provided, further, That such assessment shall be Return. returned to the assessor of the district in which such taxes are payable. Sec. 7. And be it further enacted, That the commissioner of internal C<>¥¤ml¤¤i¤¤¤1‘ revenue, with the approval of the Secretary of the Treasury, is hereby authorized to pay such sums, not exceeding in the aggregate the amount mm of persons appropriated therefor, as may in his judgment be deemed necessary for :;*°*`· detecting and bringing to trial and punishment persons guilty of violat- l,,ws’&c_ ing the internal revenue laws, or conniving at the same in cases where such expenses are not otherwise provided for by law. And for this pur- Appr<>pri¤ti<>¤· pose there is hereby appropriated one hundred thousand dollars, or so much thereof as may be necessary, out of any money in the treasury not otherwise appropriated. Sec. 8. And be it further enacted, That hereafter for any failure to pay Penalty for any internal revenue tax at the time and in the manner required by law, g$§j;°,g;*`jQ*;’; where such failure creates a liability to pay a penalty of ten per centum gun-ed, who additional upon the amount of tax so due and unpaid, the person or per- ,29** °°¤* ¤¤d sons so liniling or neglecting to pay said tax, instead of ten per centum as m ml' aforesaid. shall pay a penalty of five per centum, together with interest at the rate of one per centum per month upon said tax from the time the N¤i¤f¤N¤i{ same became due, but no interest for any fraction of a month shall be de- £‘}'“°:_{;,_'§?°'°“ mended. Sec. 9. And be it further enacted, That the act entitled "An act to Ast of 1864, provide internal revenue to support the government, to pay interest on ¤b· 178- the public debt, and for other purposes/’ approved June thirty, eighteen 22¥°;QQ:&f(j_ hundred and sixty-four, as subsequently amended, be, and the same is i hereby, amended as follows, viz : -- That section twenty-two be amended by striking out, after the words, Section 22 “ assistant assessor," and before the word “actually," the words " four dol- °m_f7'];°%p_ 104 lurs {br every day," and inserting in lieu thereof the words " five dollars 10s. ’ ’ for every day"; and further by striking out the following words: “And {WY °f”$iS'>· assistant assessors may be allowed, in the settlement of their accounts, {1,: 6°;s:°:;ii;°,;: such sum as the commissioner of internal revenue shall approve, not ex- day, from and eeeding three hundred dollars per annum, for office rent; but no account *:2;} M”·"°l‘· for such office rent shall he allowed or paid until it shall have been veri- Ailgwgngg yo, fied in such manner ns the commissioner of internal revenue may require, ¢>¤¤ fqnf. Gwand shall have been audited and approved by the proper officers of the d"°°°l"°°°d' Treasury Department; and assistant assessors, when employed outside of the town in which they reside, in addition to the compensation which they are now allowed by law, shall, during such time so employed, receive one ` dollar per day." This amendment shall take effect upon compensation A¤¢¤d¤¤¤¤t· for the mouth of March, eighteen hundred and sixty-seven, and thereafter. That section twenty-four be amended by inserting in the proviso to said Section 24. section, after the word " spirits," wherever it occurs, the words "or other ‘é;‘r°;g:$?;; articles." gn m-miss That section forty be amended by striking out the following words z ShgPP¤$l,&<=· " That in case a collector shall die, resign, or be removed," and inserting V05g?}? gk3S_ in lieu the following: "That in case of a vacancy occurring in the ofliee Vacancy in 0f collector by reason of death, or any other cause.” $5;; °f °°l‘ That section seventy-three be amended by striking out all after the $,,,},0,, 7g_ enacting clause, and inserting in lieu thereof the following: That any AM¤,p-113- person who shall exercise or carry on any trade, business, or profession, 8X;:,;::;; fg; ordo any act hereinafter mentioned, for the exercising, carrying on, or trade, &,e. withdoing of which a special tax is imposed by law, without payment thereof, ;’;}’°>"°°“* °f as in that behalf required, shall, for every such offence, besides being ’ liable to the payment of the tax, be subject to a fine or penalty of not less than ten or more than five hundred dollars. And if such person “P°¤ m°¤‘¤· Shall be a mannfaeturer of tobacco, snud, or cigars, or a wholesale or £?;:°r:°3§g·tg;. retail dealer in liquor, he shall be further liable to imprisonment for u clg¤:rs,ordda1- term not less than sixty days and not exceeding two years. °"‘ ‘“1“i"°"·
