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On every phæton and coachee having pannel work in the upper division
10 per annum On every other four wheel carriage hanging on steel or iron springs
7 On every four wheel carriage on wooden
springs, and every two wheel carriage on
every other four or two wheel carriage 2 In cases of doubt, carriages are to be deemed to belong to that class which they most nearly resemble.
All carriages usually and chiefly employed in husbandry, or in the transportation of goods, are exempted from duty.
$ 15. VII. Stamp duties on bank notes, and on certain negociable paper, estimated to produce $ 400,000, viz. .
On bank notes Not exceeding 81
1 cent Above 1 and not exceeding 2
2 Above 2 and not exceeding 3
3 Above 3 and not exceeding 5
5 Above 5 and not exceeding 10
10 Above 10 and not exceeding 20
20 Above 20 and not exceeding 50
50 Above 50 and not exceeding 100
100 Above 100 and not exceeding 500
500 Above 500 and not exceeding 1000 1000 Above 1000
5000 On bonds, obligations, or promissory notes, dicounted by any bank company, or banker, and on foreign or inland bills of exchange above $ 50, and having one or more endorsers. Not exceeding $ 100
5 cents Above 100 and not exceeding 200
10 Above 200 and not exceeding 500
25 Above 500 and not exceeding 1000
50 Above 1000 and not exceeding 1500
75 Above 1500 and not exceeding 2000 100 Above 2000 and not exceeding 3000 150 Above 3000 and not exceeding 4000 200 Above 4000 and not exceeding 5000 250 Above 5000 and not exceeding 7000 350 Above 7000 and not exceeding 8000 400 If above 8000
500 Treasury notes, drafts or bills drawn by the treasurer of the United States, checks payable at sight, and all second or other copy of a set of exchange, are exempted from duty; and banks
are allowed to compound for the stamps on their notes by paying 11 per cent on the amount of their dividends.
$ 16. The internal duties go into operation on January 1, 1814, on which day persons affected by them become liable to the following penalties, for breaches of their provisions :
$ 17. PENALTIES,
On Distillers, For distilling without a license (application for which must be
made in writing to the collector, stating the place of distilling, the number and contents of the stills or boilers, and the materials to be used), $100, with double duties for the term the
stills have been used without license, and costs of suit. For a false statement, or for distilling from materials other than
those stated in the application, $150, with costs of suit. For refusing to admit the collector into the distillery at all
reasonable times, or to suffer him to examine or measure the stills or boilers, $500.
On Sugar Refiners. For neglecting, on the 1st of January, 1814, or, afterwards, at
least twenty days previous to commencing business, to enter in the collector's office, the building where the manufactory is carried on, and the capacity of every pan or boiler employed; and for neglecting to give bond in the sum of $5000, that a regular account shall be kept of all sugar refined, and of all the quantities sent out of the manufactory, of which a just account shall be rendered, together with a particular report of the buildings, pans, and boilers employed, on the 1st day of every April, July, October, and January, and the duties on all that has been sent out paid or secured to be paid, on such day, a penalty of $500, and costs of suit, together with
the forfeiture of every pan and boiler that has been used. All sugar manufacured within the United States after the first
of January, 1814, shall be forfeited on default of the payment of duties thereon.
On Retailers of Wines, Spirituous Liquors, and Foreign Mer.
chandize. For selling by retail without a license from the collector (renew
able yearly, on payment of the duty), or for selling at more than one place at a time, without a license for each place, $150, in addition to the payment of the duty, with costs of suit.
VOL. I. PART I.
On Auctioneers. For selling by auction without a license, either from the state
authority, or from the United States' collector, $400, for every such sale, in addition to the duties on the goods sold. [Licenses may be had gratis, on giving bond to the collector, on the conditions below stated, in every place in respect to which there is no state law regulating the business of an
auctioneer.] For selling by auction, under a state license or authority, with
out giving notice in writing to the United States' collector, on the first of January, 1814, or within thirty days after the receipt of the state license, specifying in such notice the date or commencement of such license, the term for which it was given, by whom, and by what law of a state it was granted ; and also giving bond in a sum not less than one nor more than three thousand dollars, with condition of delivering on the first day of every April, July, October, and January, a true account, verified by oath or affirmation, of the several articles sold, the price of each, and by whom bought, and paying the duties accruing thereon,-a penalty of 8400 for every such sale, together with the duties. [A like notice and bond must be given as often as the state license shall expire and be
renewed, under a like penalty.] For refusing to submit to the examination of the collector at all reasonable times, the original book of entry of sales, 8500.
On Owners of Carriages. • For neglecting to make entry and receive a certificate on pay
ment of the duty on the day appointed by the collector, of which he must give public notice at least ten days previous, or within sixty days from the time on which the duty commences, the duty, with an addition of 25 per cent. which may be raised by distress. For neglecting to make entry and receive a certificate on payment of the duty within a month after commencing keeping a carriage, at any time after the month of December, the duty from the time of such commencement to the end of the year,
with an addition of 25 per cent., to be raised by distress. For making an untrue or defective entry, a forfeiture of the
sum paid pursuant to such entry, besides the real duty, with an addition of 25 per cent., if not paid within 60 days from the time the duty commences, to be raised by distress. (Certificates are to be granted whenever the duty is collected, whether by distress or otherwise.)
For evading the Stamp Duties. In the case of a private individual, for each fraudulent evasion,
$100. In the case of a person in office, who shall evade the duties in
the execution of his public employment, $500, besides forfeiting his office if in the service of the United States, and
being for ever disabled from again holding it. Instruments chargeable with duty cannot be admitted as evidence
in any court if unstamped, or stamped for a lower duty than ought to have been paid; but they may be rendered valid by a receipt from the district collector endorsed on them, for the duty or addition of duty chargeable by law, with ten dollars
over and above. In the case of banks, excepting those that have compounded for
the duty, the value of each bill or promissory note issued on other than paper duly stamped.
§ 18. TERMS OF PAYMENT OF THE DUTIES The duties on licenses to distillers must be paid on receipt of the license, if under $5; if the amount exceed $5, they may be bonded for four months after the expiration of the term for which the license was granted.
Sugar refiners may either pay the duties accruing on all sugars sent out of the building in which it is refined quarterly, with a deduction of six per cent., or give a bond for the same, payable nine months after date; they are bound to make oath or affirmation yearly, if required by the collector, to the truth of the accounts rendered, and to show the original book of entry on furnishing their quarterly accounts.
Licenses to retailers and carriage-certificates must be paid at the time of receiving such license or certificate. In case of the sale of a carriage the certificate is not valid until the name of the new owner is entered on it by the collector.
Auction duties must be paid quarterly, deducting one per cent. for the auctioneer's trouble. Their license is forfeited by a judgment or verdict on their bond.
Stamp duties must be paid at the time of purchasing the stamps; a deduction of 71 per cent. to be allowed to persons other than collectors on purchasing to the amount of $10, or upwards. Paper, parchment, or vellum, may be deposited at the office of the district collector for the purpose of being stamped by the commissioner of the revenue, and the collector is bound to redeliver it on receiving payment of the duties, after being so stamped.
$ 19. COLLECTION. For the more convenient collection of the internal duties and
direct taxes, the United States is divided into 191 collection districts, and the president is empowered to divide the District of Columbia and the territories of the United States into convenient districts for the collection of the internal duties only, it being conceived that direct taxes could be constitutionally levied only on the respective states. [See cons. art. I, sect. 2, 3.]
A new officer is appointed in the treasury department, denominated the commissioner of the revenue, who is charged, under the direction of the secretary of that department, with preparing all the forms necessary for the collectors, and for the assessors of the direct taxes ; with preparing, signing, and distributing the necessary licenses, and with the superintendance generally of the different collectors, and of the assessors of the direct taxes. He is likewise to superintend the collection of the residue of the former direct tax and internal duties, which may be still outstanding, and to execute the services with respect to lighthouses, and other objects, which were usually performed by the former commissioners of the revenue. The secretary of the treasury is at liberty to place under his superintendance the collection of the duties on impost and tonnage, if, in the secretary's opinion, the public service would be promoted by transferring that duty to him from the comptroller. His salary is fixed at $3000, per annum, and he is allowed a number of clerks, whose salaries, on the whole, are not to exceed $4000 a year.
A collector is to be appointed in each collection district, who must give bond for the faithful discharge of his office. Each collector may appoint deputies, he being responsible for their acts as such, and may assign to them, by instruments under his hand and seal, such portions of his collection district as he may think proper, any of which instruments may be revoked by public notice of the revocation in that part of the district assigned to the deputy. The deputies are to be compensated by the col
. lector. It is the duty of the collectors, in their respective districts, to collect the different internal duties and direct taxes, to receive the different requisite entries, deliver the carriage certificates, countersign and deliver the different licenses, prosecute for the recovery of the duties and penalties, &c. They are to be allowed the following commissions on the monies received and accounted for by them:
On the monies arising from the direct tax, where the quota of the district does not exceed $10,000, 8 per cent. Exceeding $10,000, and not exceeding 15,000, 7 per cent.
7 Exceeding 15,000, and not exceeding 20,000, 6 per cent. Exceeding 20.000, and not exceeding 30,000, 5 per cent. Exceeding 30,000, and not exceeding 50,000, 4 per cent. Exceeding 50,000, 3 per cent.