Act of April 20, 1818, ch. 78, sec. 5.
Proviso; as to additional allowances to collectors.mentioned duties or tax, which may be outstanding after the said thirty-first day of December, the President of the United States shall be, and he hereby is, empowered, at any time thereafter, to make such allowance as he may think proper, in addition to the commissions now allowed by law, to any of the collectors of the said duties and tax, and the same, from time to time, to vary: Provided, That the whole of such additional allowances shall not, in the aggregate, exceed five per centum on the amount of the duties and tax paid into the treasury after that day; and that the extraordinary allowances authorized by the second and fourth sections of the act, passed March third, one thousand eight hundred and fifteen, entitledAct of March 2, 1815, ch. 100
Office of the commissioner of the revenue to cease whenever, &c. “An act to fix the compensation, and increase the responsibility of the collectors of the direct tax and internal duties, and for other purpose connected with the collection thereof,” shall, after the said thirty-first day of December, cease; and the office of commissioner of the revenue shall cease, and be discontinued, whenever the collection of the duties and tax above mentioned shall be completed, unless sooner discontinued by the President of the United States, who shall be, and hereby is empowered, whenever the collection of the said duties and tax shall have been so far completed, as, in his opinion, to render that measure expedient, to discontinue the said office; in which case, the immediate superintendence of the collection of such parts of the said duties and taxes as may then remain outstanding, shall be placed in such officer of the Treasury Department as the Secretary, for the time being, may designate: Provided, however,Proviso; as to the endorsing unstamped bonds, notes, &c. That all bonds, notes, or other instruments, which have been charged with the payment of a duty, and which shall, at any time prior to the said thirty-first day of December, have been written or printed upon vellum, parchment, or paper, not stamped or marked according to law, or upon vellum, parchment, or paper, stamped or marked at a lower rate of duty than is by law required for such bond, note, or other instrument, may be presented to any collector of the internal revenue, or collector of the customs within the state, and, where there [is] no such collector, to the marshal of the district, whose duty it shall be, upon the payment of the duty with which such instrument was chargeable, together with the additional sum of ten dollars; for which duty and additional sum the said collector or marshal shall be accountable to the treasury of the United States; to endorse upon some part of such instrument his receipt for the same; and thereupon the said bond, not, or other instrument, shall be, to all intents and purposes, as valid and available to the person holding the same, as if it had been or were stamped, or marked, as by law required; any thing in any act to the contrary notwithstanding.
Proportionate deduction of duties for unexpired terms, &c.Sec. 3. And be it further enacted, That all persons who shall obtain, or who shall have obtained, licenses for stills or boilers, or for selling by retail, or certificates for carriages, extending beyond the said thirty-first of December, shall be allowed a deduction from the duties paid or secured by them, proportionate to the part of their term which may remain unexpired on the said thirty-first of December; and the several banks or bankers which may have agreed to make the annual composition of one and a half per centum on their dividends for the portion of a year that shall remain from the time of the last annual payment to the said thirty-first of December, to be estimated upon the dividend or dividends that have been or shall be declared and made by such bank or bankers, respectively, within a year from the time of such last annual payment; and in all cases in which payments shall have been made, or duties secured, for a term extending beyond the said thirty-first of December, on account of any certificates for the use of a carriage, or license to distil or retail, so much of the sums so paid or secured, as shall be proportioned to the part of the term which may remain unexpired, shall be refunded or
