tillation of distilled spirits, shall be dismissed from office; and any such tobacco, &c. or officer who shall become so interested in any such manufacture or produc- in distilled spirits, &c. to be tion, rectification, or redistillation, shall, on conviction, be fined not less dismissed from than five hundred dollars nor more than five thousand dollars. office. for extortion or SEC. 98. And be it further enacted, That if any officer or agent ap- Penalty upon pointed and acting under the authority of any revenue law of the United revenue officers States shall be guilty of any extortion or wilful oppression, under color wilful oppres of law; or shall knowingly demand other or greater sums than shall be sion, &c. authorized by law; or shall receive any fee, compensation, or reward for the performance of any duty, except as by law prescribed; or shall wilfully neglect to perform any of the duties enjoined on him by law; or shall conspire or collude with any other person to defraud the United States; or shall make opportunity for any person to defraud the United States; or shall do, or omit to do, any act with intent to enable any other person to defraud the United States; or shall negligently or designedly permit any violation of the law by any other person; or shall make or sign any false entry in any book, or make or sign any false certificate or return in any case where he is by law or regulation required to make any entry, certificate, or return; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal revenue; or shall demand, or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from office, Dismissal and shall be held to be guilty of a misdemeanor, and shall, on conviction, from office, fine, and imprisonbe fined not less than one thousand dollars nor more than five thousand ment. dollars, and imprisoned not less than six months nor more than three years. And one half of the fine so imposed shall be for the use of the One half of United States, and the other half for the use of the informer, who shall fine to go to informer, &c. be ascertained by the judgment of the court; and the said court shall also "Court to render render judgment against the said officer or agent for the amount of dam- judgment for ages sustained in favor of the party injured, to be collected by execution. damages. SEC. 99. And be it further enacted, That any person who shall sim-Penalty for ulate or falsely or fraudulently execute or sign any bond, permit, entry, simulating, &c. any bond, &c. or other document required by the provisions of this act, or by any regu- or aiding therein. lation made in pursuance thereof, or who shall procure the same to be falsely or fraudulently executed; or who shall advise, aid in, or connive at the execution thereof, shall, on conviction, be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited. Collectors of warehouse, Account to be SEC. 100. And be it further enacted, That every collector having having charge charge of any warehouse in which distilled spirits, tobacco, or other to render acarticles, are stored in bond, shall render a monthly account of all such count monthly articles to the commissioner of internal revenue, which account shall be to commissioner. examined and adjusted, monthly, by him, so as to exhibit a true state- adjusted ment of the liability and responsibility of every such collector on such monthly. account. In adjusting such account the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom according to law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles for leakage or other losses. SEC. 101. And be it further enacted, That the Secretary of the Treasury and commissioner of internal revenue are authorized and em Form, device, &c. of stamps, be altered, &c. labels, &c. may powered to alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, snuff, and cigars, when in their judgment necessary for the collection of revenue tax, or the prevention or detection of frauds thereon; and to make and publish such regulations for the use of such mark, stamp, or label as they may find requisite. But in no case shall such renewal or change extend to an abandonment of the general character of the stamps provided for in this act, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form and have thereon the signatures of revenue officers. General char acter of stamps to be retained, and they to be kept in book forin, &c. ise cases with consent of Secretary of Treasury and Attorney-General. such cases. Commissioner SEC. 102. And be it further enacted, That in all cases arising under may comprom- the internal revenue laws where, instead of commencing or proceeding with a suit in court, it may appear to the commissioner of internal revenue to be for the interest of the United States to compromise the same, he is empowered and authorized to make such compromise with the advice Proceedings in and consent of the Secretary of the Treasury; and in every case where a compromise is made there shall be placed on file in the office of the commissioner the opinion of the solicitor of internal revenue, or officer acting as such, with his reasons therefor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recommendation also of the Attorney-General: Provided, That it shall be lawful for the court at any stage of such suit or criminal proceedings to continue the same for good cause shown on motion of the district attorney. Proviso. Commissioner assessment, &c. of tax, when, SEC. 103. And be it further enacted, That when any tax is imposed, and may provide for the mode or time of assessment or collection is not provided for, the same shall be established by regulation of the commissioner of internal revenue; and the commissioner is authorized to make all such regulations, not otherwise provided for, as may become necessary by reason of any change of law in relation to internal revenue made by this act. &c.; may make necessary regulations. Construction of the words 66 person," act. SEC. 104. And be it further enacted, That where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "State," 9966 coun- "person," as used in this act, shall be construed to mean and include a ty," &c. in this firm, partnership, association, company, or corporation, as well as a natural person; and words of the masculine gender, as applied to persons, to mean and include the feminine gender; and the singular number to mean and include the plural number; and the word "State" to mean and include a Territory and District of Columbia; and the word "county," to mean and include parish, district, or other equivalent territorial subdivision of a State. Repeal of inconsistent provisions. SEC. 105. And be it further enacted, That all acts and parts of acts inconsistent with the provisions of this act are hereby repealed: Provided, That all the provisions of said acts shall be in force for levying and colSaving clauses. lecting all taxes properly assessed or liable to be assessed, or accruing under the provisions of former acts, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining, continuing and enforcing liens, fines, penalties, and forfeitures incurred under and by virtue thereof. And this act shall not be construed to affect any act done, right accrued, or penalty incurred, under former acts, but every such right is hereby saved; and all suits and prosecutions for acts already done in violation of any former act or acts of Congress, relating to the subjects embraced in this act, may be commenced or proceeded with in like manner as if this act had not been passed: And provided further, That no office created by the said acts and continued by this act shall be vacated by reason of any provisions herein contained, but the officers heretofore appointed shall continue to hold the said offices without reappointment until their successors, or other officers to perform their duties, respectively, shall be appointed as provided in this act: And provided further, That whenever the duty imposed by any existing law shall cease in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty or tax shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty or tax imposed thereby shall be held to cease in consequence of such repeal, until the respective correspective corresponding provisions of this act shall take effect. United States Commissioner SEC. 106. And be it further enacted, That in any case where there has may enforce by been a refusal or neglect to pay any tax imposed by the internal revenue bill in chancery laws, and where it is lawful and has become necessary to seize and sell the lien of the real estate to satisfy the tax, the commissioner of internal revenue may, for tax upon any if he deems it expedient, direct that a bill in chancery be filed, in a dis- real estate, trict or circuit court of the United States, to enforce the lien of the Unit- when, &c.; ed States for tax upon any real estate, or to subject any real estate owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. And all persons having liens upon the real estate who to be made sought to be subjected to the payment of any tax as aforesaid, or claiming parties to the any ownership or interest therein, shall be made parties to such proceedings, and shall be brought into court as provided in other suits in chancery in said courts. And the said courts shall have, and are hereby Courts to have given, jurisdiction in all such cases, and shall at the term next after such jurisdiction, and time as the parties shall be duly notified of the proceedings, unless other- mine matters; wise ordered by the court, proceed to adjudicate all matters involved therein, and to pass upon and finally determine the merits of all claims to and liens upon the real estate in question, and shall, in all cases where a claim or interest of the United States therein shall be established, decree bill. when to deter to decree a a sale, by the proper officer of the court, of such real estate, and a distri- sale, when, &c. bution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States. SEC. 107. And be it further enacted, That the internal revenue laws Taxes on imposing taxes on distilled spirits, fermented liquors, tobacco, snuff, and spirits, tobacco, cigars, &c. to cigars, shall be held and construed to extend to such articles produced apply to such anywhere within the exterior boundaries of the United States, whether articles prothe same shall be within a collection district or not. duced within the United States. When this act shall take effect. Proviso as to SEC. 108. And be it further enacted, That all provisions of this act which require the use of stamps shall take effect at the end of sixty days from the passage of this act: Provided, That if at any time prior to the expiration of the said sixty days it shall be shown to the satisfaction of stamps. the Secretary of the Treasury that a longer delay is necessary for the preparation and due delivery of any of such stamps, he shall be authorized to fix a day not later than the first day of December next for putting said provisions, relative to the use of either of such stamps, into operation, and shall give public notice of the day so fixed and determined upon, which day shall then be held and taken to be the time when that portion of this act which requires the use of stamps shall have effect. eral oil, &c. SEC. 109. And be it further enacted, That so much of all acts and Tax on minparts of acts as impose any internal revenue tax on illuminating or and all provisother mineral oil, and on the product of the distillation, redistillation, or ions as to rerefining of crude petroleum, or of crude oil produced by a single distilla- turns, &c. retion of coal, shale, peat, asphaltum, or other bituminous substances, to- pealed. gether with all provisions relating to returns, assessment, warehousing, and bonding, and all other provisions for determining the quantity of mineral oil distilled, for the purposes of securing the payment of the tax Tax imposed by existing laws thereon, be, and the same are hereby, repealed; and no tax imposed by not to be colexisting laws on such oils or products in the hands of the producer or lected. Distillers and refiners to be deemed manufacturers, and subject to tax. 1868, ch. 41, §4. Ante, p. 59. July 23, 1868. Government labor to aid in building wagon road from West Point to Cornwall Landing. July 23, 1868. In case of the death, absence, &c. of head of any executive department, who to perform the duties; of chief of bureau, &c. except, &c. No appointment to be made except to fill a vacancy happening during a recess of the Senate. Head of other executive department, &c. may be directed to perform duties; manufacturer or his agent or agents at the passage of this act, and unsold, shall be collected; but distillers and refiners of mineral oils shall be considered as manufacturers and subject to the tax on sales provided for in the fourth section of the act "to exempt certain manufacturers from internal tax, and for other purposes," approved March thirty-first, eighteen hundred and sixty-eight. APPROVED, July 20, 1868. CHAP. CCXXVI.—An Act to construct a Wagon Road from West Point to Cornwall Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the superintendent of the military academy at West Point be authorized and directed to use the labor in the employ of the United States government at that post, when not otherwise employed, in building and constructing a wagon road from West Point to Cornwall Landing, in the county of Orange, said road to be located under the direction of the said superintendent, over land now belonging or hereafter to be ceded to the government of the United States for that purpose. APPROVED, July 23, 1868. CHAP. CCXXVII. — An Act to authorize the temporary Supplying of Vacancies in the Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in case of the death, resignation, absence, or sickness of the head of any executive department of the government, the first or sole assistant thereof shall, unless otherwise directed by the President of the United States, as is hereinafter provided, perform the duties of such head until a successor be appointed, or such absence or sickness shall cease. SEC. 2. And be it further enacted, That in case of the deåth, resignation, absence, or sickness of the chief of any bureau, or of any officer thereof, except commissioner of patents, whose appointment is not in the head of any executive department, the deputy of such chief or of such officer, or if there be no deputy, then the chief clerk of such bureau, shall, unless otherwise directed by the President of the United States, as is hereinafter provided, perform the duties of such chief or of such officer until a successor be appointed or such absence or sickness shall cease. And no appointment, designation, or assignment otherwise than as is herein provided, in the cases mentioned in the first, second, and third sections of this act, shall be made except to fill a vacancy happening during the recess of the Senate. SEC. 3. And be it further enacted, That in any of the cases hereinbefore mentioned it shall be lawful for the President of the United States, in his discretion, to authorize and direct the head of any other executive department or other officer in either of those departments whose appointment is, by and with the advice and consent of the Senate, vested in the President, to perform the duties of the office vacant as aforesaid until a successor be appointed, or the sickness or absence of the incumbent shall cease: Provided, That nothing in this act shall authorize the supplying as aforesaid a vacancy for a longer period than ten days when such vacancy shall be occasioned by death or resignation, and the officer so performing the duties of the office temporarily vacant shall not be entitled to extra comCommissioner pensation therefor: And provided also, That in case of the death, resignation, absence, or sickness of the commissioner of patents, the duties of said commissioner, until a successor be appointed or such absence or sickness shall cease, shall devolve upon the examiner-in-chief in said office oldest in length of commission. but for not more than ten days, &c. of patents. Repeal of in SEC. 4. And be it further enacted, That all acts heretofore passed on the subject of temporarily supplying vacancies in the executive depart- consistent laws. ments, or which empower the President to authorize any person or persons to perform the duties of the head of any executive department, or of any officer in either of the departments, in case of a vacancy therein or inability of such head of a department or officer to discharge the duties of his office, and all laws inconsistent with the provisions of this act, be, and the same are hereby, repealed. APPROVED, July 23, 1868. CHAP. CCXXVIII. An Act making a Grant of Land to the State of Minnesota to July 23, 1888. aid in the Improvement of the Navigation of the Mississippi River. build a lock and River. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there be, and hereby is, Land grant to granted to the State of Minnesota, for the purpose of aiding said State in Minnesota to constructing and completing a lock and dam at Meeker's island, (so dam, to aid the called,) in the Mississippi River, in said State, and thereby facilitating the navigation of navigation of the Mississippi River between the falls of St. Anthony and the Mississippi the mouth of the Minne-ota River, two hundred thousand acres of public lands, to be selected in alternate odd-numbered sections by an agent to be appointed by the governor of said State, subject to the approval of the Secretary of the Interior: Provided, That said lands shall be selected from the public lands lying within the limits of the said State of Min- be selected; nesota, and that not more than one section thereof shall be selected in any one township: Provided further, That said selections shall not be made from any lands containing mines of gold, silver, cinnabar, or copper, nor certain lands; from any lands to which rights of pre-emption or homestead have attached. Lands, how to not to be from how to be dis SEC. 2. And be it further enacted, That said lands so granted shall be subject to the disposal of the legislature of said State for the purposes posed of. mentioned in the first section of this act, and no other; and the said lock Lock and dam and dam shall be and remain forever a public highway, free from any toll to be a public highway. or charge of any kind whatever; and the said legislature shall have power to pass all needful rules and regulations that may be necessary to fully carry out the purposes of this act. Work, how to be performed. Lands to re SEC. 3. And be it further enacted, That the work shall be done under the direction of the engineer department of the United States, according to the plan and estimate submitted by Major-General Warren, and that if said lock and dam are not constructed within two years from and after the date of the acceptance and disposition of this grant by the legislature of the said State, the lands hereby granted shall revert to the United vert to the United States, States. if, &c. SEC. 4. And be it further enacted, That at any time after the selection Lands, when of the said lands, and subsequent to the completion of said lock and dam, to be open to actual settlers, the lands hereby granted shall be open for settlement by actual settlers and on what upon paying to the State of Minnesota a price not exceeding one dollar terms. and twenty-five cents per acre for the same, which shall be paid by the State to the company who may construct said lock and dam. If sufficient SEC. 5. And be it further enacted, That if at any time prior to the completion of the said lock and dam the government of the United appropriation is made to comStates shall make an appropriation in money sufficient to construct said plete the dam, lock and dam, then the grant of lands herein made shall revert to the lands to revert. United States: Provided, That this act shall have no effect on lands already granted for railroad purposes. Proviso. APPROVED, July 23, 1868. |
