The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-08-05


collectors asscssor and assaa, and 70 The
oer ocers employed in each Of the respective States
iorrtorics and collection districts which accounts II
shall BE the duty Of the Secretary OF the Treasury ann
any IN he month oil December to lay before Congress
Sec 49, And bc it further cnacted That the ASSESSORS,
respectively shall yearly and every year, after the
expiration OF one year from the second Tuesday OF Febr
AIRY next inquire and ascertain in the mnnner BY the
seventh section Of this act prov what transfers and
changes Of property in lands lots Of ground and dwelling
houses have been made and Elected Their respective
districts subsequent to the preceding valuation
sessment and apportonaent OF the direct ty this act
laid and within twenty days thereafter they shall make
out three lists Of such transfers and changes transmit
list to the Secretary OF the Treasury another list to the
commissioner of taxes and the third shalt he delivered to
the collector the collection district And it shall yearly
aud every year after the said gear thousand eight
hundred and sytytwo, be The duty OF the Secretary OF
The Treasury to notify the collectors of the several cocc
ton districts the day which It shall he the duty Of the
said collectors commence laying and collecting the
na direct tax by this act laid and imposed according TO
the assessment Of the lists to them delivered by the
said assessor aforesaid, subject only to such acra-
ions therein shall be jus, aud proper IN the opinion oil
the secretary Of the Treasury 10 conform to The transfers
and changes aforesaid asccrapei by the assessors as
aforesaid and the said collectors shall annually IN all re-
spccs proceed in and conclude the collection OF the said
direct tax in the manner and within the time here
inbe.0rc provided and prescribed.
INTERVAL BcriEs-fak EXCISE TAX.
Sec. 80. And be 1t further enacted, Thai there shai! Dc
paid on all spirits that may b. distilled and after the
first day OF April aforesaid the duty OF two cents each
and every gallon first proof less and proportion
for greater strength than the strength of first proof which
shall be paid by tue owner agent superintendent OF the
still Or other vessel in which te said spirtous liquors
shall have been DISTILLED which dGi shall be paid at The
time OF rendering the accounts OF spiriUos liquors
ohargeaoc with duty required 10 20 rendered by the fol
lowing section of this act.
See 40 Aud be 1t further enacted That every pcrson
whe on the first day OF April aforesaid shall be the
of any still boiler Or other vessel used intended to be
used for the purpose OF disting sprituous liquors who
shall have such sin boiler or other vessel under his
@rntcndencc, either agent for the his
account shall before said day, and every person who
after said day Shall ntesa any STILL boiler
or other vessel, aforesaid either owner agent OF
otherwise shall, before he shall begin cause
the TO be used give bond in sch form as shall he
prescribed by the Secretary the Treasury will, at least
two surces to the satisfaction of the collector internal
duties FOR the district in which the shall be
III sum not less than the estimated duties for year
nor ia any case less than thousand dollars that he
will from day to day enter to be entered in
book 10 be Kept by him for that purpose the number Of
gallons Of spirtuons liquors distilled, wic! book shall al
ways be open in the day time Cor the inspection of the
said collector who may take any minutes. memorandnms
or transcripts thereof and will render TO said collector
the first days OF each and every month within ten days
thereafter commencing on the first of April, thosand
eight hundred and general account in writing
taken from his books OF the Number gallons of spi
Gus liquors distilled for the preceding month for such
portion thereof "a have elapsed from the of said
entry and report to the said day which shall ensue
that he will at said times deliver to said collector the org
nal book of entries which book shall be retained by said
collector; that he viii verify to he verified the
said entries reports books and general by oath
affirmation, to be taken before the collector or
some other officer authorized By the laws Of the State
administer the according TO the form REQUIRED By
TINS ac where the same Is prescribed that he will pay
tho collector the duties which by this act ought to be
paid Oh the sprituous liquors lied and in said &C
counts mentioned, at tho time OF rendering account
thereof And the said bond may from to time, at
the discretion Of tho collector be renewed changed
regard to the suretcs and penalties thereof. And The
said bond may from time TO time, at the discretion OF the
collector be renewed or changed in regard to the surces
and penalties thereof.
Sec. a. And be it further enacted That the entries
made in the books ct the disler required to he kept
the foregoing section shall on The rs, days Of each and
every month within ten days thereafter be verified
by oath affirmation to be taken aforesaid of the
person or persons by whom Such eutrcs shall have been
made with oath or nnIrmot;on LA GER
titled at the end or sncl nn, sa H., ~
collector or officer administering The sams md
Shall be, ia substance as fo.lows,-s.I do swear 1or
alrm) that the foregoing ent were c h mo a., No
respective DAYS specified and Thai lbc. s,,c accona
60 the hes, of nv knowledge and heef ,he rhn, nan
tity of spiros ouors dist cd nj thc as.;,Ior o,maa
by (uamng the person) in the county OF Mnnmo The
count VI amount inc IN BLAMING Tho nrn,h,I 1aii", ~
Sec az And be it fGrther enacfci THAT The ovncr
agent or afores a; ey,s ia m.
entriea required to be made in hi. book. Lv ,e o,,
ton of this act shall not have been made r himself sm
ion 10 The oath or a0irma on Of Tho ncro ~, .Io ,o
as aforesaid do swear Tor aairnS th. =, ITO hs %
nv knowledge and belief the foregoing emf are maj
and true and that have iake ell lie ,nasns m ,,
10 make tbcm so r
pxyMJus
Sec az And be il further enacted Tia, in al c.ss, IN;
which the duties aforesaid pnynhe on snir;inons
distilled shalt not be be paid al the time Of hc
account Of the same az herein required the pcson or
sons chargcnblc herewith shall nav tn add ten ,r
the thereof and in ease such duties
with such addition shall not DO paid within three months
from the time the said duties ought to be paid the col.
ector for the district shall make personal demand OF the
from such person persons by notice in writing
left at his or her dwelling, il within ticcoicctipn district
and il not nj The disicry owned or superincnlcd by
such person persons and OF refusal or neglect
TO pay said duties with the addition. within ten DAYS
after such demand or notice, the thereof may be
recovered by dtrant and sale Of the goods chatcs and
effects Of the delinquent and in case OF such dstran il
shall be the duty of the officer charged with collection
10 make to be made, account ct the goods
chattcls effects which may be distrained copy Of
which, signed by the officer making such dstrant shall
be left with the possessor such goods chat
tells or effects at his dwelling, with OF the sum
manded and the time and place of sale and said officer
shall forthwith notification be publicly posted
at Of the taverns 10 the residence Of the
person whose property shall be distrainei or a, The
court house Of tho county, il MOI more than ten
miles distant which notice shall specify the articles dis
trained and tho time and place proposed for the sale
thereof which time shall be les, than ten DAYS from
the date Of such hcation and the place proposed for
sale not more than five miles distant from The rIaco OF
max ing such disrant: PROVIDED That in every case of
dist RANT for tho payment of duties aforesaid the goods
chates or effects SO dsraned NAV and shall be restored
to The owner or posessor it. prior 10 the sale thereof
uayncut or tender thereof shalt DO made 10 the nroncr
officer charged with The collection of the f ano,nt DO