The enquirer. [volume] (Richmond, Va.) 1804-1815, 1813-09-17
LAWS OF TIE UNITED N7,A7'ES
(BY AurKoRITy.)
AN ACT

|.s'.. AN All
Making further provision for ths collection OF inter-
nal duties and for the appointment and CON ;ensa.
tioh OF
BE it enacted by tAe Senate ard House of Re
yessgtdtsoes NJ the United States of .4naericc in
Congress assembled, That the collectors apnoir,
cd under the entitled an act for the
and collection of direct and internal duties
shall be charged under the direction and superin-
tendance of the Treasury Department, with the
collection in their several districts as defined in the
said set of the duties on sales at auction of roer
chGDdiSe, and Of ships and vessels on sugar rened
within the United States; carriages for the CON
VeTsnce OF persons; on licences - retail dealers in
wnes, spirituous liquors, and foreirb merchandise
on licences 70 dstiliers OF spiruous liuo,s; and on
notes OF banks, bankers and certain cosppan;es; on
notes, bonds L obligations discounted by banks bs
ers and certain companies. & bills OF exchange o.
certain descriptions and the bonds which The sold
collectors under the aforesaid act are required to
give for the true and faithful discharge of their Off
GERS shall be deemed 10 extend TO- and include the
que collection and payment ever Of the monies ari-
sing within their respective d;sricts from fire
raj duties above rooted and in case OF failure jp
the said due collection and payment the ssid bond,
shall be deemed TO be forfeited to tie United Ststes
| and may be sued and Judgment recovered ttereupon
IN the manner pointed out BIZ this act
Sec. 2. find be IL ti.yther enacted, Tha. the
PRESIDENT Oh the United States be, and he is hereby
authorized to divide respectively the eyeral,err,o
res Of the United States and he l. let of Coiur-
oa into convenient districts for the Irpos- of col
leciing the internal duties above s;6ed and 10
nominate and by and with the advice and consent f
the Senate appoint collector for every such dis.
trict: N''
Prooided, That any of the ssid territories. % wal,
as the ssad district of Columbia, msy if the Presi.
1en. sna! thihk It proper be erseIed into one col
lection district only find prouided 1fiso That Il
tnc appointment OF the said collectors or ANY OF
mem snail not be made during the present session
vi oshET ess the President shall be and he is hereby
: rnTosefed to make such appointment during the
recess OF the Senate, by granting corn missions which
shall expire at the end of their next session
Sec 8. .snd be ut jarsker enacted, That the seve-
raj duties laid by the acts entitled " an act LAYING
duties on sales at auction OF merchandize, and OF
ships and vessels :" an act laying duties on supo
refined within the United States - an act having
duties on carriages for the conveyance OF persons
an act laying duties licences retail dealers in
wines, spirtuous liquors and foreign merchandise. >
an act laying duties licences to dsters of spri-
tuous liquors.; and Z" an act laying duties on notes
OF banks, bankers and certain companies on notes
oonos and obligations discounted by banks, bankers
and certain companies, and on bills of exchange of
certain descriptions" shall be laid out 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 is prescribed by the said
acts respectively; which said acts shall to all iptents
ana purposes, and in Every respect and particular
apply ana extend 10 the several Territories of the
| Oniteo states, and to the District of Columta.
| Sec r. md be ii further enacted, That each OF
the collectors thus appointed within the several ter
Iitorss OF the United States and the District of CO.
| umhis, and each collector appointed in apv state
which shall under the provisions of the act entitled
an act to lay and collect direct tax within the u
nited States pay its quota into the Treasury of the
United States, whereby the collection By the several
collectors OF the quotas of the said direct tax jrnpos.
| cd upon the several counties or districts of such
soae, shsi, become unnecessary, shall, within three
| Inohths alter being thereto required, give bond
WIN suretes to be approved by the COMPTROLLER of
the Treasury, for the and faithful execution of
his ofHce, and settlement of his accounts according
70 IA"' IN sum not less than three thousand dol
lars; which bond shsil be filed in the Office of the
Comptroller of the Treasury, to be by him put in
| SUIT Tor the benefit of the United States unon any
breach of the conditions thereof
sec. D. md be At further enacted, That If any
eoeetor OF Internal duties, within the United States
or the territories thereof shall neglect or refuse for
more ttRn three months to make up end render 10
the proper officer his accosnts of ell duties collected
9r secured pursuant to such form may be prescri.
Osd according TO law, to verify UGH accounts on
oath or athrmaon If thereto required or to nav q.
yer the sonies which shall have been collected his
pond snail be deemed forfeited, and judgment there
on aha1 and may be taken at the return term, on
UouoD tn be made in open court by the attorney ol
the United States, unless sufficient cause to the con
Itrary he shown to and allowed BIZ the court Pre-
Vded always, That the writ process in such case
shs' nave been executed &C least fourteen days be-
fore the return day thereof.
| Sec. 6. lind be IL further enacted That Tho q
mount OF all the debts due the United Stares y spy
collector OF internal duties, whether secured bv bond
IO' O'hefWlse, shans and hereby 10 declared TO be
en upon the lands and real estate of sach collector
and OF his sureties, If he shall have given bond from
the time when suit shall be instituted for recover
ling The same and for want of goods and siattels OF
other personal effects of such collector or his sure.
lues,to satisfy any judgment which shall or may be
recovered against them respecyelv such lands and
real estates may be sold at pubic auction after being
advertised for a. least three wseke Ia no. less ths
three public places within the collection district and
IN one Newspaper printed in the county If any there
be- A. least Elk weeks prior The time Of sale and
or slands or real estate sold in pursuance OF the su
lthory aforesaid, the conveyance Of the marshals
or their deputies, executed in due form Of law shall
give valid title against all persons claiming under
such collector or his sureties respectively.
Sec. Z md be it |rythey enacted, That there
shan be allowed to the collectors Of direct tax end
internal duties, the following CON missions on the
monies received snd accounted for by them. viz
On the monies arising from the direct tax i'm each
and every collection district, where the nunta OF
such district shall not exceed ten thousand dollars
| eight per cent where the quota shall exceed ten
Thousand dollars and shall not exceed fifteen thous
and dollars, seven per cent. whsre the quota shall
exceed Fifteen thousand dollars, and shall NOT exceed
| twenty thon'and doilars, SIX per cent. where the
quota s1aH exceed twenty thousand doars & shan
nol exceed thirty thousand dollars FIVE per cert /.
| where tie qpota shall exceed thirty tkonsand dol
Lars, and shall not exceed fifty thOusand ao'lsrs Tow
/ pei cents where the quots shall exceed fifty thou.
\ and doars' three per cent and on mories aAisiy.
] ron iDiccnai duties, six per c9nt Pyluidcd That
he commissions herein allowed fOr Tie eo,iee fop III
The direct tx aud internal duties, shall ia no Gaze
( exceed toJr Thousand dollars TO any collector.