United States Statutes at Large/Volume 3/14th Congress/1st Session/Chapter 110
1815, ch. 93.
Chap. CX.—An Act to fix the commissions of the collectors of the direct tax and internal duties, and to revive and continue in force “An act further to provide for the collection of duties on imports and tonnage.”
Act of March 3, 1815, ch. 99.
Act of Dec. 23, 1817, ch. 1.
Compensation to collectors.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the collectors of the direct tax and internal duties shall be allowed, in lieu of the commissions authorized by any existing law, in each calendar year, the following commissions upon moneys accounted for and paid by them into the treasury, from and after the thirty-first day of December, one thousand eight hundred and fifteen, that is to say: six per centum upon all sums until the same shall amount to forty thousand dollars; three per centum upon all sums above forty thousand until the same shall amount to one hundred thousand dollars; and two per centum upon all sums above one hundred thousand dollars: Provided,Proviso. That the entire amount of commissions allowed during such year in any collection district shall not, exclusive of the commission allowed to the collectors designated by the Secretary of the Treasury to receive the lists of taxes due on the property of non-residents, exceed five thousand dollars: And provided,Proviso. That the said allowance exceeding five thousand dollars, shall be made only in the calendar years in which the collector shall have receipted for the lists of taxes.
Provisions of a former act continued in force.
1815, ch. 99.Sec. 2. And be it further enacted, That all the provisions of the act “to fix the compensations, and increase the responsibility of the collectors of the direct tax and internal duties, and for other purposes, connected with the collection thereof,” passed the third day of March, one thousand eight hundred and fifteen, excepting those contained in the first section thereof, be, and the same are hereby continued in force.
Act of March 3, 1815, ch. 93.Sec. 3. And be it further enacted, That the act entitled “An act further to provide for the collection of duties on imports and tonnage,” passed on the third day of March, one thousand eight hundred and fifteen, be, and the same is hereby revived and made of force until the end of the next session of Congress, and no longer.
Approved, April 27, 1816.