Bonds may be issued for supplies. gress; and may, at his discretion, issue bonds or treasury notes authorized by this act, in payment for any requisitions for materials or supplies which shall have been made by the appropriate department or offices upon the treasury of the United States, on receiving notice in writing through the department or office making the requisition, that the owner of the claim for which the requisition is issued desires to subscribe for an amount of loan that will cover said requisition, or any part thereof; and all bonds or other obligations issued under this actExempt from taxation. shall be exempt from taxation by or under state or municipal authority.
Form of notes, &c.
1864, ch. 172.
Ante, p. 218.
Sec. 3. And be it further enacted, That all the provisions of the act entitled "An act to provide ways and means for the support of the government, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, in relation to forms, inscriptions, devices, and the printing, attestation, sealing, signing, and counterfeiting thereof, with such others as are applicable, shall apply to the bonds and other obligations issued under this act: Provided,Legal tenders not authorized hereby. That nothing herein contained shall be construed as authorizing the issue of legal-tender notes in any form; and a sum, not exceeding one per centum of the amount of bonds and other obligations issued under this act, is hereby appropriatedAppropriation for expenses. to pay the expense of preparing and issuing the same, and disposing thereof.
Approved, March 3, 1865.
March 3, 1865.
1864, ch. 173.
Ante, p. 223.
Chap. LXXVIII. — An Act to amend an Act entitled "An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes," approved June thirtieth, eighteen hundred and sixty-four.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the act entitled "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, be, and the same is hereby, amended as hereinafter set forth, namely:—
Number of agents. That section four be amended by striking out the word "five," and inserting in lieu thereof the word "ten."
Assessors to appoint assistants. That section eight be amended by striking out, after the words "within each of which the," the words "Secretary of the Treasury, whenever there shall be a vacancy, or the public interest shall require, shall appoint, with the approval of the said commissioner,Ante, p. 224. one assistant assessor, who shall be a resident of the district of said assessor," and inserting in lieu thereof the words "assessor, whenever there shall be a vacancy, shall appoint, with the approval of said commissioner, one or more assistant assessor[s], who shall be a resident of such assessment district."
Penalty for not making returns. That section fourteen be amended by striking out the word "fifty," and inserting in lieu thereof the words "twenty-five."
Commissions of collectors. That section twenty-five be amended by inserting after the words "four hundred thousand dollars," the words "and not exceeding one million of dollars, and one eighth of one per centum on all sums above one millionAnte, p. 232. of dollars;" by inserting after the words "reasonable charges for," the word "advertising;" and by striking out all of the first proviso; and by striking out the word "further" in the second proviso.
That section twenty-six be amended by striking out the word "apportionment," and inserting in lieu thereof the word "appointment."
That section twenty-eight be amended by striking out all after the enacting clause, and inserting in lieu thereofCollector to give notice when and where taxes are payable. the words "That each of said collectors shall, within twenty days after receiving his annual collection list from the assessors, give notice, by advertisement published in each county in his collection district, in one newspaper printed in such county, if any such there be, and by notificationsAnte, pp. 232, 233. to be posted up in at least four public places in each county in his collection district, that the said duties have become due and payable, and state the time and place within said county
