146 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. is xlgzupmgreng been incurred; and when any sum is paid without suit, or before judg Ali, °ricE;r;°“ ment, in hen of fine, penlly [penalty], or forfeitupe, and a share of the nmgment. same is claimed by any person as mformer, the Secretary of the Treasury, under general regulations to be by him prescribed, shall determine whether any claimant is entitled to such share as above limited, and to whom the same shall be paid, and shall make payment accordingly. It is hereby declared to be the true intent and meanin of the present and all previous provisions of internal revenue acts gran€ing shares to informers, mliio iight ao- that no right.accrues·to or iis vested in any informer_in any case until the ,.0l_;;_‘:u‘:&l;"&c_ fine, penalty, or forfeiture m such case is fixed by judgment or compromise and the amount or proceeds shall have been paid, when the mformer shall become entitled to his legal share of the sum adjudged or agreed power m ,,6- upon and received: Provided, That nothing herein contained shall be con- §:a%5;¢;T€§¤¢- strued to limit or affect the power of remitting the whole or any portion ‘ of a fine, pepalty, orr forfeiture conferred on the Secretary of the Treasury Commissioner y existing laws. he commissioner of internal revenue shall be, and is fig ‘é‘;';F;'°‘ hereby, authorized and empowered to compromise, under such regulations wh,,a,6,·p,,,,,;;,,g as the Secretary of the Treasury shall prescribe, any case arising under Of <>¤l1•>FWiS¤· the internal revenue laws, whether pending in court or otherwise. The What com-ts to several circuit and district courts of the United States shall have jurisg:;°J“'”*°h°· diction of all offences against any of the provisions of this act committed y,,',,,,,;,,,,;,,,,, within their several districts: Provided, That whenever in any civil acggrtjoggggggcga tion for apenalty the informer may be•a witness for the prosecution, the mss, the other party against whom such penalty 18 claimed may be and shall be admitted papty nfpyfbe. as a witness on his own behalf Every person who shall receive any mv?:; 503;:* money or otherwaluable thing under a threat of informing or as a considunda, thm, g,,- eration for not informing against any violation of this act, shall, on conmtorming oi- for viction thereof, be punished by a. fine not exceeding two thousand dollars, “°” ml°"ml“€· ar by imprisignment rgot exceeding one year, or both, at the discretion of ie court, wit costs o prosecution. "§¤gzl):>;lt3 2. _ Sec. 9, [bis.] And be it further.enacted, That sections two, five, eight, 12 0,- Mw, 1865, pine, ten, and twelve of the act entitled “An act to amend an act entitled ohvgixmh pp. ein acgt to p£·ov1de ·1nternal revenue to support the government, to pay
- 834. ngheres pn the public debt, and for other purposes, approved. June thirtie , eng teen hundred and sixty-four, approved March third, eighteen
hundred and sixty-Eve, be, and the same are hereby, repealed. Section 6. That section six of the act of March third, eighteen hundred and sixty- usggipaggig. five, entitled “An act to amend an act entitled ‘ An act to provide inter- Smc banks u nal revenue to support the government, to pay interest on the public debt, iggkgonst I poe; for ogzher purposes,' " approved June thirty, eighteen hundred and six- 1866, to iv at y- our,. e amended by strikmgiout all after the enacting clause, and inuxtcfhten gm, sgitingstntlxegi tllgereoté the fcglloilgingz That every national banking associcen arson. a ion, a e an , or tate an ing association, shall a a tax of ten er centum on the amount of notes of any person, Shit; bank, or Stiite banking association, used for circulation and paid out by them after the first day of August, eighteen hundred and sixty-six, and such tax shall be gjsessedfapi pad m such a manner as shall be prescribed by the commisioner o in erna revenue.
ldisc- That section fotirteen of the same act shall be amended by striking out
capimofsmw all after the enacting clause, and inserting in lieu thereof the following:
- -1% cgggsizgttf; That the capital of any State bank or banking association which has
the g nélasit ceased or shall cease to exist, or which has been or shall be converted w,,., when bank into a national bank, shall be assumed to be the capital as it existed immeeezsledtpsxist. diately before such bank ceased to exist or was converted as aforesaid; mt 0*:;*::;¤ zi; and whenever the outstanding circulation of any bank, association, corpouut 0,- cgpw.3 ration, company, or person shall be reduced to an amount not exceeding xmpt from gt': gsrlglgégglsniszigge chgrtered cir decgaradbgagital {existing at the timg ' , said circula ion s a ree rom taxation; an Qgnks ,,,,,,;,,8 whenever any bank which has ceased to issue notes for circulation shall to um circuia- deposit in the treasury of the United States, in lawful money, the amount
