Page:United States Statutes at Large Volume 20.djvu/352

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FORTY-FIFTH CONGRESS. Sess. III. Ch. 124, 125. 1879. 327 CHAP. 124.-~An act relating to soldégrs while in the civil service of the United March 1, 1879. ates. ———— Be it enacted by the Senate and House of Rqresentatires of the United States of America ·i n Congress assembled, That all persons who, under and _Sp1dic¤s in the by virme of the nrst section of the act entitled “An act supplementary mg °°"*°°· _ to the several acts relating to pensions", approved March third, eighteen S,0u‘;y`Q'Q?;§,;’f“,f’€“` hundred and sixty-tive, were deprived of their pensions during any por- ` tion of the time from the third of March, eighteen hundred and sixty- five, to the sixth of June, eighteen hundred and sixtysix, by reason of their being in the civil service of the United States, shall be paid their said pensions, withheld by virtue of said section of the act aforesaid, for and during the said period of time from the third of March, eighteen hundred and sixtynve, to the sixth of June. eighteen hundred and sixty-six. Approved, March 1, 1879. CHAP. 125.-An act to amend the laws relating to internal revenue. March 1. 1879. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a11y collector of internal Internal reverevenue, or any deputy collector or other employee of, or person acting ““°· for, such collector, who shall issue any stamp or stamps indicating the Issuing stamps payment of any internal-revenue tax, before payment in full thereibr bvibrv ivryuwnt of has been made to the officer or person issuing the same, shall be deemed mxguilty of a misdemeanor, and shall be nned for each stamp thus issued Penalty. an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office. Sno 2. That the Revised Statutes of the United States be amended Revised Statutes .as follows, namely: **********]***1- That section seven hundred and ninety-seven be amended by adding R, s, 79rr, thereto the following: · Amended-

  • ‘ He shall also, at the close of each quarter or within ten days there- Report of money

after, report to the Commissioner of Internal Revenue all moneys paid PMI m*° °°“’*- into court on account of cases arising under the internal-revenue laws as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the Details. date of payment into court, the amount paid on account of debt-, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internal-revenue officer or other person, the report shall show to whom each of such pay- ments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such otBcer.” That section thirty-one hundred and forty-three of the United States R. S. 3143, Revised Statutes be amended to read as follows: Am°¤d°d· “SEc. 3143. Every collector, before entering upon the duties of his Collcctofsboud. ofiice, shall execute a bond for such amount as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties, to be approved Sureties. by the Solicitor of the Treasury, conditioned that said collector shall Conditions. faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; and he shall, from time to time, renew, strengthen, and increase Renewal, sic, his official bond, as the Secretary of the Treasury may direct, with such further conditions as the said commissioner shall prescribe; and he shall execute a new bond whenever required so to do by the Secretary of the Treasury with such conditions as may be required bylaw or prescribed by the Commissioner of Internal Revenue, with not less than five sureties; which new bond shall be in lieu of any former bond or bonds