Statute Ⅰ.
[Obsolete.]
Chap. LVI.—An Act making further provision for the collection of internal duties, and for the appointment and compensation of assessors.
Collectors charged with the collection of internal duties.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the collectors appointed under the act, entitled “An act for the assessment and collection of direct taxes and internal duties,” shall be charged under the direction and superintendenceAct of July 22, 1813, ch. 16. of the Treasury Department, with the collection in their several districts, as defined in the said act, of the duties on sales at auction of merchandise, and of ships and vessels; on sugar refined within the United States; on carriages for the conveyance of persons; on licenses to retail dealers in wines, spirituous liquors, and foreign merchandise; on licenses to distillers of spirituous liquors; and on notes of banks, bankers, and certain companies; on notes, bonds, and obligations discounted by banks, bankers, and certain companies, and on bills of exchange of certain descriptions; and the bonds which the said collectors under the aforesaid act are required to give for the true and faithful discharge of their offices shall be deemed to extend to, and include the due collection and payment over of the moneys arising within their respective districts from the several duties above recited; and in case of failure in the said due collection and payment, the said bonds shall be deemed to be forfeited to the United States, and may be sued and judgment recovered thereupon in the manner pointed out by this act.
Several territories of the United States and District of Columbia, to be divided, for the collection of internal duties.
Proviso.
Proviso.Sec. 2. And be it further enacted, That the President of the United States be, and he is hereby authorized to divide respectively the several territories of the United States and the District of Columbia into convenient districts for the purpose of collecting the internal duties above specified, and to nominate and by and with the advice and consent of the Senate appoint a collector for every such district: Provided, That any of the said territories, as well as the said District of Columbia, may, if the President shall think it proper, be erected into one collection district only: And provided also, That if the appointment of the said collectors, or any of them shall not be made during the present session of Congress, the President shall be, and is hereby empowered to make such appointment during the recess of the Senate, by granting commissions which shall expire at the end of their next session.
Usual regulations to be observed in the collection of internal duties in the several territories of the United States.Sec. 3. And be it further enacted, That the several duties laid by the acts, entitled “An act laying duties on sales at auction of merchandise, and of ships and vessels;”[1] “An act laying duties on sugar refined within the United States;” “An act laying duties on carriages for the conveyance of persons;” “An act laying duties on licenses to retail dealers in wines, spirituous liquors, and foreign merchandise;” “An act, laying duties on licenses to distillers of spirituous liquors;” and “An act laying duties on notes of banks, bankers, and certain companies; on notes, bonds, and obligations discounted by banks, bankers, and certain companies, and on bills of exchange of certain descriptions,” shall be laid and collected in the several territories of the United States and in the District of Columbia in the same manner and under the same penalties as is provided by the said acts respectively; which said acts shall to all intents and purposes, and in every respect and particular, apply and extend to the several territories of the United States, and to the District of Columbia.
Collectors to give bonds, &c. &c.August 2, 1813, ch. 57.Sec. 4. And be it further enacted, That each of the collectors thus appointed within the several territories of the United States, and the District of Columbia, and each collector appointed in any state, which
