approved June sixth, eighteen hundred and seventy-two, be amended by striking out the proviso to said section, and inserting in lieu thereof the following: "In estimating and computing the internal tax on all beer, lager beer, ale, porFractional parts ter, and other fermented liquors, by whatever name such of a barrel con- liquors may be called, the fractional parts of a barrel shall mented liquors, be halves, thirds, quarters, sixths, and eighths; and any frac taining fer how accounted. tional part of a barrel containing less than one-eighth shall be accounted one-eighth; more than one-eighth, and not more than one-sixth, shall be accounted one-sixth; more than one-sixth, and not more than one-fourth, shall be accounted one-fourth; more than one-fourth, and not more than one third, shall be accounted one-third; more than one-third, and not more than one-half, shall be accounted one-half; more than one-half, and not more than one barrel, shall be accounted one barrel; and more than one barrel, and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead. Approved, March 3, 1873. [NOT OF GENERAL NATURE-No. 78.] AN ACT to place at the disposal of the Commissioner of Internal Revenue certain copies of the new compilation of internal-revenue laws. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That of the seven thousand copies of the new compilation of internalrevenue laws ordered by section forty-five of the act of June sixth, eighteen hundred and seventy-two, to be printed for the use of Congress, eight hundred shall be for the use of the Senate, twelve hundred shall be for the use of the House of Representatives, and five thousand shall be for the use of the Commissioner of Internal Revenue. Approved, March 3, 1873. ERRATA. * * * * *. * The Attorney-General, in his opinion of April 9, 1873, holds that the following provision of the legislative, executive, and judicial appropriation act for the year ending June 30, 1871, remains in force, notwithstanding the 43d section of the act of June 6, 1872, that section having been repealed December 24, 1872, before it became practically operative. Accordingly that provision, as printed below, should be regarded as following section 7, act of June 30, 1864, on page 2 of this compilation. SEC. 1. And provided further, That the President may, at his discretion, divide the States and Territories respectively into convenient collection districts, or alter the same, or unite two or more districts or two or more States or Territories into one district, and may exercise said power from time to time as in his opinion the public interest may require. [Extract from "An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending the thirtieth of June, eighteen hundred and seventy-one," approved July 12, 1870. 16 Stat., pp. 230–239.] On page 11, sec. 50, act July 20, 1868: The "agents" here referred to, instead of being paid under the act of March 2, 1867, are now paid from the general appropriation "for salaries and expenses of collectors, officers and agents," &c., &c. (See legislative, executive, and judicial appropriation act for the year ending June 30, 1874, approved March 3, 1873.) On page 118, in foot note, "sec. 17," should be "sec. 170," the error occurring by displacement of the cipher in press-work. INDEX. A Page. Abatement of taxes, Commissioner authorized to make on distilled spirits destroyed by accidental fire or other casualty further time may be allowed to persons making return in case of of stamps on tobacco and snuff, notice to all persons and evidence of non-pay- 39 41 21 90 of stamp on cigars, notice to all persons and evidence of non-payment of tax. 100 from tobacco or snuff manufacturer's book to be furnished by him monthly to from cigar manufacturer's book to be furnished by him monthly to assistant by collector, of stamps sold and permits delivered for fermented liquors. to be kept at Treasury of money received from the several States, districts, 88 98 130 68 772 107 4,5 7.8 10 12, 13 24 33 34 37 38, 39 50 64, 65 71, 72 79,80 88 89 93 97, 98 98 103, 104 105 130 annual abstract of the same in tabular form to be laid before Congress Commissioner authorized to make regulations necessary by reason of altera- 130 fines, &c., imposed by, to be additional to those before provided in same act.. provisions in, for delivery of returns, &c., imposition of fines, &c., apply to Act of March 3, 1865, Page. provisions of Act of July 13, 1866, repealing and saving clauses repealing and saving clauses Commissioner to make necessary regulations, &c., for the execution of the when to take effect.. Commissioner to make necessary regulations, &c., for the execution of the 138, 139 139 139 139 provisions of 139 Act of March 2, 1867, repealing and saving clauses 139, 140 Act of March 31, 1868, saving clauses 140 Act of July 20, 1868, definition of terms in 129, 130 Commissioner authorized to make regulations necessary by reason of change Commissioner authorized to make regulations necessary by reason of changes in law made by 130 repealing and saving clauses 141 Additional compensation, allowance of, to assessors, assistant assessors, revenue-agents, and inspectors.. to collectors of internal revenue.. Adhesive stamps, to be provided by Commissioner. (See Stamps for Schedules B and C.) Adjournment of sale, in case of distraint of real estate... Adjustment of accounts, of assessors and collectors.. 76 Advertising, allowance for, to collectors of hearing of appeals from assessment in annual list notice to tax-payers on annual list notice of sale on distraint 8 23 25 26 for distilled spirits contrary to law.. instruments for, to be prescribed by the Commissioner and Secretary 72 none to be employed except as provided in act July 20, 1868, as amended. may be withdrawn from bond for scientific purposes without payment of tax.. 146 Ale, 11 11 11 (See Fermented liquors.) |