The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1862-08-06

PORTION tere0 . the lssasees OF sny psrt.s - 10
oenencal nieeeet ths.eil- pay 20 the colectsr Or
SPe,y eoi.ee .ss 'Ass.,.,ei .ss .oalt q The duty
the assistant assessor VI the district schedule LIST or
Statement OF the amount OF such property tagethe.
with .nsuss seaasy which h.s acrruei or Should
accrue thereon, verified by his oath Affirmation be
administered and eeri.e thereon y ,vpe m ~ or
officer having awful 10 aduinste ssca oAihs %
such form and manner may be pnscrioef By toe
Commissioner OF Internal Revenue which schedule list
or statement sha ccniain The OF each and every
er with the clear value Of such interest," which SEIZED
ue list, or statement shall be BY him delivered 10 such
collector and upon such payment delivery u such
schedule, list, statement said collector or deputy
collector shall grant 10 such person paying such July or
tax receipt receipts for the 1piicaie shch
shall be prepared as is hereinafter provided such
ceipt or receipts duly signed and delivered by such
collector or deputy collector, shall be sufficient evidence
entire the person who paid such duty kay
property personal estate 10 be allowed for saeh pay
ment BY the person persons entitled 10 The beneficial
Interest In respect 20 which such tax or duty paid
and such person administering such property person
a. estate shall be Credited and allowed such pay BY
every tribunal which By Laws Of any Terri
tory may be empowered decide upon and settle
the accounts Of executors and administrators II
such La, taken the burden trust u
upon any such property personal estate
sli reiase VI Neglect 10 pay te aforesaid auty OF TAI
" the coiieetor u uep1ty collector Aforesaid, within
the time herein before PROVIDED, shall neglect or
denver co.ivctor deputy collector tne
scieoue iist OF statDent oi such eglces, PROPERTY
personal tate under oath, Aforesaid, shah do
10 sAa collector depaIy collector lase scnea a
or siAtemens Of such lgacies, property, or PERSONA
eLtitie1 ~ oenenci interests therein untruy, SHAH
truly correctly forth and stale therein the
Clear value oil such beneieiI interest," OF where Io ad
upon such property personal estate shall
lave been grI ted or allowed under existing LAVE, the
proper oIcer ol The United states shall comIaence such
proeee1ings law equity before any the
De
reAiize the lien charge upon sucn property
personal estate or any part Thereof ior ~e sucn tax
or duty has lot been truly and justly paid. under
proceedings The fate vi duty eusorced shall
Do the hl best rate imposed Or by this act
snail Dc ~ The naie OF Tie tI.teu states against such
person persous may have The actual
aetiye custcy Vi such property or per-
sona estate, part thereof sha subject such
property personal estate Or y portion ci Tie
~ Dc upon the Ju gins OF such court
from the proceeUS vI such Sale the amount Of such
lax or duty toy. iner costs expenses vi CIV
description ~ Dc allowed by such court shah be nrst
paid and The balance, any, deposited according 10 The
order VI such court to DC paid under It's drectIn
such person persons shall estaD their lawful
titles " the same The deed or ceeds, VI Apy proper
convey Oh SUCH properly OF personal estate or any
portion thereof So SOLD under suen Judgment
executed by The olcsr lawfully casrge with carrying
ELECT, sia.. the purchaser tfereoi
Tile vi the cenqueLt To lie property personal
estate sold anu by yrtoe oi such judgment
accree, and shall reiea.5c every other portion such
property personal estate iron thc lien charge
created by Ibis ACT AID every person per
sons WHO sAii have la LIS io=Sessioa srge or costo
any record, OF paper containing Supposed g.
contain, Ally hornlatioii cohcerGhg suc property or
pei son es a. 80 So ias>ns ,o any pei son ~
Ia! ue' - pe, -. 80. Ai' '.e saiIe AZ .ne ~
10 any oNcsr OF the United States IN the
performance Oh nis duIy nnoer this act, his deputy
agent who may desire 10 examine tie same ana any
such person nav IN his posses son charge or custody
any sucn reCoros, papers, s refuse neglect
oeAo' 'aS e"io 'N 4@au'S'' =" NC Small 'oi
Iel ana pay 'ie sum "a i've hihufeh aoiars ahd IL
case vi any Iel!n4lsnCy ~ making The Schedule lt,
ing or which should accrue thereon the and
collection shall mace as provided for in the
provisions this act: Prgied In all legal csntrover
such title SHAH be the suffice, of Judi
cal investigation the recital IN SAID coed shall h mr.
sumed IL De true ana that the requirements or tn aw
had been complied with by officers Of the tov.rn
meut
sec 1l3 And BE- Il further s71nrt,d Thu, vvhancro,
by this act anv license quty or tax az any
has been imposed corporate body property of
any Incorporated company, shall be lawful Tor the
Commissioner OF Internal Revenue TO prescribe ad de-
termiae In what district such tax shall be and
collected anu To what cheer thereof the official notices
required 10 that behalf shall be given ana Vi whom
ment Of such tax Shall be demanded.
Sec ia And Be f'5tSer enacted That al articles
upon winch duties are imposed By The provisions IL
act which sa DC found 10 the possession VI any person
or persons for the purpose OF being sold by suca
or persons N fraua Thereof and with the design TO
pay ment oil sald duties may be SEIZED by any collector
or deputy collector who shall have reason 20 believe
the same are possessed Tor the purpose aforesaid anG
the same snail oe forfeited TO the tEited States
the proceeding TO enforce said toeitures shall be ia the
nature OF proceeding N rem II the Circuit District
court OF the United states Tor the district where such
seizure made or any other court Of competent juris
diction And any person who shall have Ia lis posses
sion any such articles for the purpose Of selling the
same with the design Of avoiding payment Of the dlt
imposed thereon by this act shall BE- liable a penalty
vr ois oN-' - :" 10 recovered heretbeforc
p'''
APPInpPI ATInN
us. And be further eaarfed pay the
ASSESSORS, collectors ana deputy col
ectors shall paid accruiny mternsl duties
ar In l. n.al mn
ding to such regulations the Commissioner Internal
Revenue, under the direction Of tn. secretary the
Treasury shall prescrIbe ana for the purpose paving
the Commissioner OF Internal Revenue and clerks
curing dies, stamps, adhesive stamps paper printing
forms and regulations, advertising and any other ex
penses OF carrying this act into effect the sum of five
hundred Thousand dollars be anu hereby appropriated
or SO much thereof as may be necessary.
ALLOWANCE AND DHAwBacE.
Sec ZIG AMI be IL ftrikfr eaae Tina, fran, and after
the date on which this act takes effect there shall he an
allow ance or drawback on all articles on which auy in
ternal dutv or tax shall have been r.,i cxcsn, r,x r
unnnanuflctured cotton equal in anount t The dty or
tax Maid thereon and no more when eynorad The ev
tence that any such dury or tax tas heen mid ~ he
nished 10 the Satisfaction Of the Of nt-
Revenue by such person or persons as shall claim ,hc
allowance or back and the amount 10 ba ascnrtan
under such regulations as snail from time 10 time i
prescribed the OF Internal Revenue
der the direction of the Secretary Of the Treasury And
the same shall he maid by the warrant of the
o. the Treasury on the treasurer Of the Cnj;ed stats
ont OF any money arising from Internal lptias NOT othr
wise approprjated; Proridei That no allowance or
drawback snail be made OF mad for any amount cian,ed
or due than twenty dollars any thing in This act n,
the contrary hstandinc And orordd further Ta,
any certacat Tor goods exported issued ia
pursuance OF the provisions If may under such
regulations may be prescribed by the Secretary Of
pay duties under this And the Secretary
Of the Treasury may make such regulations with regard