I'HIR.TY-SEVENTH CONGRESS. Sess. III. Ch. 7 3t 74. 1863. 713 which should accrue, on the full amount of the fractional note circulation and on the average amount of all other circulation and of all such deposits, for the six months next preceding. And there shall be annexed to Tobeunder every such list or return a declaration, under oath or affirmation, to be °“*h· made in form and manner as shall be prescribed by the commissioner of internal revenue, of the president, or some other proper officer of said bank, association, corporation, or individual, respectively, that the same contains a true and faithful account of the duties which have accrued, or which should accrue, and not accounted for; and for any default in the delivery of such list or return, with such declaration annexed, the bank, association, corporation, or individual making such default, shall forfeit, as n penalty, the sum of five hundred dollars. And such bank, association, Duties to be obrporation, or individual shall, upon rendering the list or return as a,fore- Said 0;* "°“d°"‘"g said, pay to the commissioner of internal revenue the amount of the le rt um' duties due on such list or return, and in default thereof shall forfeit, as a penalty, the sum of five hundred dollars ; and in case of neglect or refusal Y{*¤**“J' *`°' to make such list or return as aforesaid, or to pay the duties as aforesaid, mg °°f for the space of thirty days after the time when said list should have been made or rendered, or when said duties shall have become due and payable, the assessment and collection shall be made according to the general provisions prescribed in an act entitled “An act to provide internal rev- 1862, ch. 119. enue to support the Government and to pay interest on the public debt," A”"’· P· *3* approved July one, eighteen hundred and sixty-two. Sec. 8. And be it further enacted, That, in order to prevent and pun- Penalties of ish counterfeiting and fraudulent alterations of the bonds, notes, and frac- f°’m€';°F?H¤i¤*** tional currency authorized to be issued by this act, all the provisions of II ,;a§g‘3§;m_ the sixth and seventh sections of the act entitled "An act to authorize cable. the issue of United States notes, and for the redemption or funding 1862, ch. 38, thereof; and for funding the floating debt of the United States? approved §§g» "· 347 February twenty-fifth, eighteen hundred and sixty-two, shall, so far as m’ P` ' applicable, apply to the bonds, notes, and fractional currency hereby authorized to be issued, in like manner as if the said sixth and seventh sections were hereby adopted as additional sections of this act. And the provisions and penalties of said sixth and seventh sections shall extend and apply to all persons who shall imitate, counterfeit, make, or sell any paper such as that used, or provided to be used, for the fractional notes prepared, or to be prepared, in the treasury department building, and to all officials of the treasury department engaged in engraving and preparing the bonds, notes,- and fractional currency hereby authorized to be issued, and to all ofiieial and unofficial persons in any manner employed under the provisions of this act. And the sum of six hundred APp,.0p,.i,,uO,, thousand dollars is hereby appropriated, out of any money in the treasury fz; expenses of not otherwise appropriated, to enable the Secretary of the Treasury to ° '° ’°°‘ cerry this act into effect. Approved, Mm-ch 3, 1863. Gun. ;.XXIV. —;;ln A¢:t to amenizan Ac; eégged ";z1n 231530 jgrzriidc Inlerrmé March 3, 1863. CDU! Ml { G I GN G ZC E G TOUB ll "' " "ti nm, agmward and ssmm, aLy'?0r com PWM.pp y Bc it enacted by the Senate and House xy" Representatives of the United States of America in Congress assembled, That "An act to provide in- Amendments. ternal revenue to support the Government and pay interest on the public d&bt,” approved July first, eighteen hundred and sixty-two, be, andthe same hereby is, amend[ed] as hereinafter set forth, namely : —— That wherever any written notice, or other instrument in writing, is Written notipe required, the same shall be lawful if written or partly written and m?Ytb° Pm]? '" P*`i¤*¤d· pugektum 11. That section eleven be, and hereby is, amended so as to authorize Am, p. 435. VOL. xu. PUB.-90
