Page:United States Statutes at Large Volume 1.djvu/715

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accompany foreign distilled spirits; that the inspectors of the revenue for ports, shall be allowed one cent and one half, for every certificate issued in their ports, respectively, to accompany foreign distilled spirits, and two cents and one half, for every certificate to accompany wines or teas; and to the deputies of such inspectors, the sum of two cents and one half for every cask or package of foreign distilled spirits, wines or teas, by them marked, according to law, and returned to their respective principals; and for gauging wines, whereon the duties are payable according to the value thereof, six cents for every cask actually gauged, and that the collectors of the revenue shall be allowed for measuring and marking, according to law, each still under the capacity of one hundred gallons, sixty cents, and for each still of the capacity of one hundred gallons, or more, seventy-five cents, and for marking each cask of domestic distilled spirits, and for issuing and countersigning a certificate to accompany the same, two and one half cents, and for every cask which they respectively gauge or cause to be gauged, six cents.

Sec. 9.Fee to collectors under the act laying duties on carriages. And be it further enacted, That it shall be lawful, this act notwithstanding, for the collectors of the revenue to demand of individuals the fee or extra compensation authorized by the seventh section of the act passed on the twenty-eighth day of May, one thousand seven hundred and ninety-six, intituled Ante, p. 478.An act laying duties upon carriages for the conveyance of persons; and repealing the former act for that purpose;” in the manner and on the conditions thereby prescribed.

Sec. 10.Officers employed in the collection of the internal revenues to keep accounts of their emoluments, &c. And be it further enacted, That from and after the first day of July, instant, it shall be the duty of the several officers employed or to be employed in collecting the internal revenues of the United States, to keep accurate accounts of their official emoluments and expenditures, and the same to transmit annually, on the last day of December, to the commissioner of the revenue; abstracts of which accounts shall, annually, be laid before Congress, by the Secretary of the Treasury.

Sec. 11.Allowance for books, printing, &c. And be it further enacted, That the necessary expenses of procuring books, stationery, printed forms, certificates, and other documents, necessary for the collection of the internal revenues, shall and may be allowed to the supervisors, inspectors and collectors of the revenue, in the settlement of their accounts. Free letters.And all letters and packets to and from the aid supervisors and inspectors of the revenue, on business of their respective offices, shall be received and conveyed by post, free of postage.

Sec. 12.Supervisors, inspectors and collectors to give bond. And be it further enacted, That the supervisors of districts, inspectors of surveys, and collectors of the revenue, shall, within three months after being thereto required, give bonds, with sureties, for the true and faithful execution of their respective offices, and settlement of their accounts, according to law, in manner following, to wit: The supervisors of Massachusetts, New York, Pennsylvania, and Virginia, in the sum of twenty-five thousand dollars, each; the supervisors of New Hampshire, Rhode Island, Connecticut, New Jersey, Maryland, North Carolina and South Carolina, in the sum of fifteen thousand dollars, each; and the supervisors of Vermont, Delaware, Ohio, Tennessee and Georgia, in the sum of ten thousand dollars, each; and the inspectors of the several surveys, in the sum of ten thousand dollars, each; which bonds shall be severally approved by the comptroller of the treasury, and shall be filed in his office, to be by him put in suit for the benefit of the United States, upon any breach of the conditions thereof; and the collectors of the revenue shall severally give like bonds, with sureties, in a sum not less than three thousand dollars; which bonds shall be approved by the supervisors of the respective districts, and shall be filed in their offices to be by them put in suit, upon any breach of the conditions thereof.

Sec. 13.Suits on such bonds how to be   And be it further enacted, That all suits on bonds taken in pursuance of this act, shall be instituted and determined in the man-