people of the loyal States, both in men and money, remain unexhausted, and still adequate, as we believe, to the work which Providence has committed to their hands. And again thanking you, for the many just and inspiring words you have spoken in behalf of the great cause for which we fight, let us express to you our hope and our belief, that when the end of our battle shall come, neither you nor we shall be made ashamed by the result. With sentiments of the highest individual esteem, we remain respectfully yours, AN ACT To amend an act entitled "An act to provide internal revenue to support:he government and pay interest on the public debt,” approved July first, eighteen hundred and sixty-two, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That “An act to provide internal revenue to support the government and pay interest on the public debt," approved July first, eighteen hundred and sixty-two, be, and the same hereby is, amended as hereinafter set forth, namely: That wherever any written notice, or other instrument in writing, is required, the same shall be lawful if written, or partly written and printed. That section eleven be, and hereby is, amended so as to authorize assistant assessors to perform any duties therein imposed upon assessors. assessors to perform the duty of assessors. Sec. 19 amended: empowering depucollector to perlector. form duties of col That section nineteen be so amended that the deputy collector, as well as the collector, may perform all the duties required of the said collector in the said section; and any notice required by said section to persons who neglect to pay their taxes may be sent by mail or left at the dwellings or usual places of business of such persons, if any they have, written or printed; and said notice shall state the amount of duty or tax for which such persons are liable, including the ten per centum additional, as provided for in sent by mail. said section, demanding payment of the same; and with respect to all such duties or taxes as are not included in the annual lists Notices may be to demand pay to be left at dwel as provided for in said section, and all taxes and duties, the col- Collector, in perlection of which is not otherwise provided for in said act, it shall son or by deputy, be the duty of each collector in person or by deputy to demand ment within ten payment therefor, in the manner provided, within ten days from days after tax is and after the expiration of the time within which such duty or Copy of distraint tax should have been paid; and any copy of distraint shall be ting or usual place left at the dwelling or usual place of business of the owner or Proviso that spepossessor of the property distrained: Provided, That such special demand shall not be necessary in respect to taxes assessed by section seventy-seven of said act. That section twenty-eight be, and hereby is, amended, by striking out the words "forfeit and pay the sum of five hundred dollars," and inserting in lieu thereof, "upon conviction thereof by a court of competent jurisdiction, forfeit and pay the sum of five hundred dollars, or be imprisoned for a term not exceeding two years, at the discretion of the court." of business. cinl demand is unspect to taxes as necessary in re ses-ed by sec. 77. 28. Amending sec. 43, relative to al on That section forty-three be amended by striking out the follow- Amending sec. ing words: "and any person who shall use any cask or package tering marks so marked, for the purpose of selling spirits of a quality different casks. from that so inspected, shall be subject to a like penalty for each cask or package so used," and inserting in lieu thereof " and any person who shall fraudulently use any cask or package so marked for the purpose of selling any other spirits than that so inspected, or for selling spirits of a quality or quantity different from that so Architects and civil engineers to pay a license tax of $10. Builders inspected, shall be subject to a like penalty, as provided, for each cask or package so used." That section forty-four be, and hereby is, amended, by striking out the words "to be contiguous to such distillery." That section fifty-five be, and hereby is, amended, by inserting after the words "shall not be paid at the time of rendering the account of the same, as herein required," the words "or at the time when they shall have become payable." That section sixty-four be, and hereby is, so amended, “That no license shall be required of an attorney having taken out a license as such in consequence of being employed to purchase, rent, or sell real estate, or to collect rent thereon for others in the ordinary course of business;" in paragraph number sixteen by inserting after the word "taverns the words "or eating-houses;" by adding to paragraph number twenty-eight the following words: "Nor shall apothecaries who have taken out a license as such be required to take out a license as retail dealers in liquors in consequence of selling alcohol;" and in paragraph number twenty-nine by inserting after the word "merchandise," " or who shall manufacture by hand or machinery, for any other person or persons, goods, wares, or merchandise." That section sixty-four be, and hereby is, further amended by adding, at the end thereof, the following paragraphs: 66 Thirty-four. Architects and civil engineers shall pay ten dollars for each license. Every person whose business it is to plan, design, or superintend the construction of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be regarded as an architect and civil engineer under this act: Provided, That this shall not include a practical carpenter who labors on a building. and Thirty-five. Builders and contractors shall pay twenty-five contractors, $25. dollars for each license. Every person whose business it is to construct buildings, or ships, or bridges, or canals, or railroads, by contract, shall be regarded as a builder and contractor under this Builders exact: Provided, That no license shall be required from any person contracts do not whose building contracts do not exceed two thousand five hundred exceed $2,500 per dollars in any one year. empted if their annum. each. Stallions and Thirty-six. Stallions and jacks, owners of, shall pay ten doljacks taxed $10 lars for each license. Every person who keeps a male horse or a jackass for the use of mares, requiring or receiving pay therefor, shall be required to take out a license under this act, which shall contain a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes, or tracts, &c., by un- demands, for the use of any such horse or jack without a license, as aforesaid, shall be invalid and of no force in any court of law or equity. Proviso that con licensed owners shall be void. Lottery dealers "Thirty-seven. Lottery ticket dealers shall pay one thousand to be taxed $1,000. dollars for each license. Every person, association, firm, or corporation who shall make, sell, or offer to sell, lottery tickets, or fractional parts thereof, or any token, certificate, or device representing, or intended to represent, a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer under this act. Insurance agents, $10. Thirty-eight. Insurance agents shall pay ten dollars for each license. Any person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, shall be re |