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Puterial Revenue Guide
Containing the Law of June 30, 1864, ,
MARCH 3, 1865, JULY 13, 1866, AND MARCH 2, 1867,
WITH SECTIONS CODIFIED AND ARRANGED IN THEIR
APPROPRIATE PLACES, WITH
AMENDMENTS SUBSTITUTED FOR SECTIONS OR PARTS OF
THE INCOME TAX,
Complete Digest and Alphabetical Index.
BY CHARLES NO EMERSON,
Counsellor at Law, and Assessor 10th Mass. Dist.
Entered according to Act of Congress, in the year 1867,
SAMUEL BOWLES & COMPANY, In the Clerk's Office of the District Court of Massachusetts.
Samuel Bowles & Company, Printers and Electrotypers.
TO THIS EDITION OF
- THE GUIDE" FOR 1867.
THE Law of June 30, 1864, as amended July 13, 1866, was again amended on the 2d of March, 1867; and the Editor and Compiler of this work, still desirous of fulfilling his original purpose of giving to subordinate revenue officers and the public such assistance as his experience might dictate, in the administration and proper understanding of a complex system, adds to his humble labors in this direction, the late amendatory enactments of 1867, with notes and comments, and such rulings and decisions made by the Department since July 13, 1866, as are deemed of importance in the understanding of the Statute of that date, and illustrative of the principles of construction which will be applicable to the amendments of the present winter.
These amendments are not very numerous, but most of them are highly important.
They may be briefly analyzed as follows, viz:
SECTION 1 changes the time for the assessment of the Income Tax, the Special Tax, (formerly styled “ Licenses,") and the other annual taxes, from May to March, and the date of collection of the same, from June to April, and changes the tax upon Cotton produced within the United States.
SECTION 2, applies the same principle of a “Special Tax in proportion to the amount of sales," of apothecaries, butchers, confectioners, plumbers and gas fitters, as now applies to the case of “ Wholesale Dealers."
SECTION 3, prescribes certain duties to be performed by District Attorneys of the United States, in reporting pending suits and proceedings in connection with the Internal Revenue, and authorizing the Commissioner of Internal Revenue to establish certain rules and regulations respecting each suit.
SECTION 4, gives to the Commissioner of Internal Revenue certain charge and control of real estate set off, &c., to the United States, in payment of debts on account of the Internal Revenue, to give releases of the same, &c.
SECTION 5, prescribes, in addition to other penalties imposed on manufactures of articles requiring stamps, that it shall be the duty of the proper Assessor or Assistant Assessor to estimate the amount of the tax so due, in certain cases, and assess it.
SECTION 6, empowers the Commissioner to designate Assistant Assessors, to make and report assessments in any part of the collection district, when so directed.
SECTION 7, appropriates $100,000 to be expended in detecting and bringing to trial, persons guilty of violating the revenue laws.
SECTION 8, reduces the penalty of ten per cent. now levied for failure to pay certain revenue taxes, to five per cent.,
and interest till paid, at the rate of one per cent. per month.
SECTION 9, makes certain amendments to the Law of 1864 as amended; substantially as follows, viz:
(a) Gives Assistant Assessors five instead of four dollars daily compensation, and repeals the provision of Statute of 1866 for 6 Office Rent."
(b) Gives commission on “other articles," in addition to spirits and cotton shipped in bond, and sold in other districts.
(c) Makes amended provision for vacancy in the Collector's office.
(d) Provides additional penalty for failure to pay the proper Special Tax;" and additional provisions in relation to particular occupations subject to Special Taxes.
(e) Includes tobacco, snuff and cigars, under the provisions in relation to distilled spirits, and forfeiture and sale of same.
(f) Strikes out the former limitation of “ April 1867," from the Gas tax; giving these companies the right to add the tax to the price charged consumers, or due upon contracts.
(g) Changes the tax upon leather, glass, woolen goods, sugars, and sugar refineries, wood screws and gunpowder, boots and shoes, and other articles set forth in the Schedules, as amended, (q. v.)
(h) Abolishes the ad valorem tax on cigars, and levies a uniform tax of five dollars
thousand. (i) Modifies the stamp taxes of Schedule “ B.”.
SECTION 10, makes certain modifications of the Law of July 13, 1866, and fully detailed.
SECTION 11, makes extensive additions to the Schedule of articles exempt from taxation.
SECTION 12, imposes a tax on brandy from grapes of one dollar per gallon, with severe penalties for fraudulent description of the article.
SECTION 13, essentially amends the Income Tax, the principal modifications being :
1. The increase of the amount deducted from $600 to $1000.
2. Making five per cent. the uniform rate of tax on all income in excess of $1000.
3. A more specific detail of the items to be included in estimating this tax, and the proper deductions.
SECTIONS 14 to 27 inclusive, provide new and more stringent regulations in relation to the importation and bonding of distilled spirits, and severe penalties for fraud or attempted fraud in connection therewith.
SECTION 28, makes it a felony on the part of any person, with severe punishment, for falsely representing himself to be a revenue officer, and receiving money, &c., under pretence of a violation of the Revenue Laws.
SECTION 29, makes it a misdemeanor to mix Naphtha and illuminating oils, or sell, or offer for sale, oil made from petroleum, inflammable at certain temperatures or fire tests.
SECTION 30, provides severe penalties for conspiring to defraud the United States, in revenue matters.
SECTION 31, requires all inspectors to give bonds.