New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

T.
by the Commissioner Of Internal Revenue, the
moneys by them respectively collected within tn
said term, and at such places az may he designate'
and required by the Commissioner Of Internal Rev
enue; and each of the said collectors shall
the collection of all annually assigned to hin
for collection, as aforesaid, shall pay over the same
into the treasury and shall render his final account
10 the Treasury Department as often az he may be
required, aud within six months from and after the
day when he shall have received the collection lists
from the said assessors, or assistant asssessors
AS aforesaid. And the Secretary OF the
Treasury is authorized to designate one OF
more repositories in each State, for the depost and
safe keeping Of the moneys collected by virtue OF
this act and the receipt Of the proper officer OF such
depository 10 collector for the money deposited by
him shall be sufficient voucher for such Collector
in the settlement OF his accounts at the Treasury
Department And the Commissioner OF Internal
Revenue may, under the direction Of the Secretary
of the Treasury prescribe such regulations with
reference to such deposits as he may deem necessary.
SEC. a. And be 1t further enacted, That each
collector shall be charged with the whole
amount of taxes by him receipted whether
contained in lists delivered to him by the
assessors, respectively, or delivered or transmit
ted TO him by Assistant Assessors from time to tme
or by other Collectors and shall be credited with
the amount Of duties taxes contained IN the sts
transmitted in the manner above provided 10 other
Collectors, aod by them receipted as aforesaid; and
also for the duties or taxes OF such persons re may
have absconded or become insOiveDt, prior TO the
day when the duty tax ought according 10 the pro-
visions of this act to have been collected: Provided,
That it shall be proved TO the satisfaction of the
First Controller of the Treasury that due diligence
WIS used by the Collector and that no property was
left from which the duty tax could have been re-
covered And each Collector shall also be credited
with the amount of all property purchased by bin
for tho use of the United States, provided he shall
faithfully account for and pay the proceeds
thereof upon resale of the same required by this
ACT
SEC. 25. And be Il further enacted, That if any
Collector shall fail either to collect 10 render his
account or TO pay over in the manner within the
times herelnbeore provided, it shall be the duty OF
the Fnst Controller OF the Treasury and he Is here
by authorized and required, Immediately after such
delinquency, TO report the same 10 the Solicitor oil
the Treasury, who shall issne warrant Of distress
against sGcn delinquent Collector and hs sureties,
directed to the Marshal of the district therein ex-
pr ssng the amount OF the taxes with which the sad
Collector Is cbargeable, and the sums, If any which
have been paid. And the said Marshal shall, him
self or by his deputy, Immediately proceed to levy
and collect the sum which may remain due, by dir
tress ana sale of the goods and chates or any per-
sona effects Of the delinquent Collector, giving at
least five days notice OF the time and place Of sale,
in the provided by law for advertising sales
OF persona property on execution in the State
wherein such Collector resides; and furthermore, if
snc goods, cha tells and effects cannot be lou su
iicIent 10 satisy the ead warrant the said Marshal
or his Deputy shall aud may proceed TO levy and
collect the sum which remains due, by distress and
sale Of the goods aud ohates, or any personal
eiects Of the surety or eureties OF the delinquent
Collector, giving notice hereinbefore provided
And the hl of sale of the officer of any goods chat
tels other personal property, distraned and cold
as aforesaid shall be conclusive evidence OF title
to The purchaser, and prima facie evidence
of the night OF the officer to make such sale, and
OF the correctness Of his proceedings IN selling the
same. And for want Of goods and cnattels or other
personal effects Of such Collector or his surelies,
.uii lent to satisfy any warrant Of distress Issued
pursuant 10 the pre- eding section OF TIN. act the
lands and real estate of such Collector ana bis sure
ties, or 50 much thereof may be necessary for
satisfying the said warrant, after being advertised
for AT least three weeks in not less than three pub
lie places in the collection district, and ~ on" nc e
paper printed In the county or dotriot, II any lnefs
be prior to the proposed time OF sae, may aud shall
be sold AT public auction by the Marshal or biz
Deputy, who upon such sale, shal, a. such Marshal
or Deputy Marshal, make and deliver TO the pur-
chaser OF tue premises sod deed OF conveyance
thereof 10 lie executed and acknowledged in the
manner and form prescribed by the laws OF the
State IN which said lands are situated, which SAID
deed 20 made shall invest the purchaser with al the
/ title aud interest o.. the defendant or defendants
named in said warrant existing at the time OF seizure
thereof And all moneys that may remain OF the
proceeds OF such sale after satisfying the said war
IAN, of distress and paying the reasonable cost and
charges OF sale shall be returned to the proprietor OF
the lands or real estate sold a. aforesaid.
SIC. % And be il further enacted, That each and
every Collector, or his Deputy, who shall exercise
or be guilty Of any extortiOD or wlful oppression,
under color Of this act, shall knowingly demand
o'her or greater sums than shall be authorized by
this act shall he liable TO pay sum not exceeding
double the amount Of damages accrulDg 10 the party
injured TO be recovered by and for the use of the
par injured, with costs OF suit aud shall be dis
missed from Office and be disqualified from holding
such Office thereafter and each and every Collector
or his Deputies, shall give receipts Tor all sums by
them collected and retained in pursuance of this act
SIC. -. And be it further enacted, That Il Col
lector or Deputy Collector, Assessor or Assistant
Assessor shall be authorized to enter, III the day.
time, any brewery, distlery, mandatory, build
ing, or place where any property, articles or
objects, subject to duty or taxation under the pro-
visions OF this act are made, produced, or kept with
in bis district, so far il may be necessary for the
purpose of examining said property articles, or OBJ
ects or inspecting the accounts required by this
act from time to time TO be made. And every
owner Of such brewery, dstillery, manu-
factory, building, or place, or persons having the
agency or superntendence of the same, who shall
refuse TO admit such officer. to suffer him to ex
anime said property articles, or objects, or to III
spect said accounts, shall. for every such REFUSAL
forfeit and pay the sum Of $500.
SIC. %. And be it further enacted, That if any
person shall forcbly obstruct hinder collector or
IDENTITY collector in the execution Of this act OF
any mower and authority hereby vested in him, or
shall iorcibly rescue, or cause to be rescued, any
property, articles, objects, after the same shall
have been seized by him, or shall attempt or en-
deayor so 10 do the person so offending shall for
every such oense, forfeit and pay the sum Of 500.
SEC. 30 Aud be it further enacted, That III case
of the sickness or temporary disability OF collector
TO discharge such of his duties as cannot under ex-
stiug laws be isCharged by Il deputy they may he
deyoyed by him upon one OF his deputies: provided,
That information thereof be immediately communi-
Gated TO the Secretary Of the Treasury, and shall not
i've disapproved by him: And provided further, That
the responsibility of the collector or his sureies to
! .I,I ln li.nf.I linn. ind