402 FORTY—SECOND CONGRESS. Sess. III. C11. 13. 1873. for; and from the time set for said transfer, his 0'Hice and that of his assistants shall cease. Qommissiemer Sec. 2. That the commisioner of internal revenue is hereby authorized g{1;’;?‘;:’;L;°;’; and required thereafter to make the inquiries, determinations, and assessmn 355955mgm;5’ ments of the following taxes, to wit: $§<=-ifvf <i¤6¤i¢¤— For deficiencies imposed by the provisions of section twenty of an act,
entitled "An act imposing taxes on distilled spirits and tobacco, and for
1868, ch.186: other purposes," approved July twentieth, eighteen hundred and sixty- ’§ $[21. xv. pl 133. eight, as amended by subsequent acts. . l · deposits, &c,, Sem1-annually, upon the deposits, capital, and circuiamon of each pgp. in banking busi- son, bank, association, company, or c0rp0raLiou engaged in the business ¤°§;g4 ch` 173, of banking, imposed by the provisions of section one hundred and ten of $,110., an act. entitled “A11 act to provide internal revenue to support the gov- °l· xm- P- 277- ernment and to pay interest on the public debt, and for otxhé purposes," approved June thirtieth, eighteen hundred and sixty-four, as amended and supplemented by subsequent acts. _I,{Y0¤ certain Upon articles provided for in section five, and in the first proviso of $5* afghsglgf section fourteen, of an act entitled "An act to amend existing laws relat- Smmp; _ ing to internal revenue, and for other purposes," approved March second, 1867, ch. 169, eighteen hundred and sixty-seven. §§€;)l1tiv pp Upon tobacco, snuff, and cigars, provided for in section sixty of an act: ug, 4§{_` entitled “An act imposing taxes on distilled spirits and tobacco, and for <>¤]g>6\§1¤¢{>» other purp0ses," approved July twentieth, eighteen hundred and sixty- §60_ ’ °1‘ ’ eight, as amended by section thirty-one of an act entitled "An act to 1872, ck. 315, reduce duties 011 imports and to reduce internal taxes, and for other pur- 5 gm 249 p0ses," approved June sixth, eighteen hundred and seventy-t,wo. on leiggéies and Upon legacies and successions, and of all other internal-revenue taxes successiws, M- liable to be assessed, or accruing under the provisions of former acts;
- ‘g2;§t
- 0t°;% and the said commissioner shall certify such assessments, when made, to
collected. by, col- the proper collectors, respectively, wl10 shall proceed to collect and account l€¢i<>¤¤· for taxes so certified in the same manner as assessments on lists are now collected and accounted for. All special Sxcc. 3. That all special taxes imposed by law, accruing after April gms fgwb $°·, thirty, eighteen hundred and seventy-tihree, including the tax on stills, or stamp};_ ) WOYIIIS, shall be pmd by stamps denoting the tax, and the commissioner Smmns to be of internal revenue is hereby authorized and required to procure appropri-
r_ ate stamps for the payment of such taxes; and the provisions of sections
nm mws {0 ap- twenty-six and one hundred and one of an acl; entitled "An act imposing plgésg ch 186 taxes on distilled spirits and tobacco, and for other purposes," approved §§ 26, im: * July twentieth, eighteen hundred and sixty-eight, and all other provisions VOL xv. pp. of law relating to the preparation and issue of stamps for distilled spirits, 137»165· fermented liquors, tobacco, and cigars, so far as applicable, are hereby extended, so as to include such stamps, and the commissioner of internal Penahv for not revenue shall have authority to make all needful rules and regulations kmpmg;_(mSPic_ relative thereto. ·Every person engaged 111 a,ny.bus1ness, avocanon, or uously in www employment, who IB thereby made hable to a specml mx, except; tobacco g;:£;¤;1$5S:;i¤¤¤¤pspeddlers, shall place and keep conspicuously in his establishment or place mom Othsguéiill of business all stamps denoting the payment of said special tax; and any tax; person who shall through negligence, fail to so place and keep said stamp, shall, upon conviction, be sentenced to pay 2. penalty equal to the special tax for which his business rendered him liable, and the costs of prosecution; but in no case shall said peuahy be less than ten dollars. And in ¢¤¤¢·S ¤F wi¥— where the failure to comply with the forcvoing provision of law shall be ful nwlcct or rc— · · *’ fuSal_=· through \\'1ufLl1 neglect or refusal, then the penalty shall be double the Proviso. amount above prescribed: l’rovz`ded. Thai: nothing contained in this section shall change, or in any way affect, the liability of any person for exercising or carrying on any trade, business. or profession, or doing any act: for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment; thereof.
