Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14


from once, and be disqualified from holding such
ono, thereafter; and each every collector, or his
deputies ssall tive receipts for all sam. by them col
koted aud retained IN pursusroe of this act
SEC. ~ Amd b. IL fyihu enacted, That a oollec
tor or deputy collector, assistant or assistant asses
sor shall be authorized to enter In the ds time any
brewery distillery mandatory building, or place
where any property, articles or objects, subject 10
duty or taxation under the provisions OF this act,
are made produced, or kept, win hin his district 30
far a. II may be necessary or the purpose o. exam
ming said property, articles or objects or inspect
ing the accounts required by this act from time TO
time 20 be made And ever, owner OF such brew
cry, disilltry, manu- ory, bui ding, or place, or
persons having the agency or snperintend enoe of
superintvHGenoe of the same, who shall re fuss 10
admit sueh officer, or to suffer him to examine said
property, aTtic es or objects or TO Inspect raid ao
counts shall for every ueh refusal Tor cit and pay
the sum OF five hundred dollars,
$40. 2s, And b. Il drthsr tnsetSi. That n any
person shall forcbly obstTnet OF hinder collector
or deputy collector in the execution of this act or
Of any power aud authority hereby vested in him, or
shall tOrcibly rescue, or cause TO be rescued any
property, articles or objects, after the same shall
have been seized by him or shall attempt end, ay-
so 10 do, the person so offending hall, for every
such offence torteiet and pay the sum of i've hun
bred dollars
SIC a. Aad be- further enacted, That in case Of
the sickness or ttmpOIar, dis bitv OF collector TO
discharge such OF his duties OF under existing
laws be discharged by deputy, they may he deyO,.
we'd by him upon one OF his deputies Porjd'd, that
Information thereof be Immediately con munica cd
the Sc cretary of the Treasury, aud shall not be
isapproved by him; And proceeded ttgiAsy, thai the
responsibility of the col rotor or his sureti,s 10 the
United States thall not be affected or impaired
thereby.
$40 So And be At further enacted, That in case q
col ector shall die resign, or be removed, the depu
ties OF such collector shall continue 10 act uu III their
/ successoIs are appointed; and the deputy of such
collector longest IN servce al the time imms diatey
proceeding ma and shal, until successor shall be
] appointed, discharge the duties OF such collector;
and for the official acts and defaults of such deputy
a remedy hall be- had On the official bono OF the col
lector a in other cases. and of two ormore deputy
COLLECTORS appointed on e same da}, the one resi-
ding nearest the residence OF the collector at the
( tma of bIs death esignatOn or removal, shall in
like N inner discharge the -sid duties until the sp-
Dointmen OF success Or; ana any ond security
Ia rn OF sucA deputy by such colec or pur uant to
the Gth section Of this act hall be available 10 his
heirs o. r. IRE .entatves to indemnify them Tor loss
damage scHruing from any act OF the proper dep,
NV continuing or 30 succeeding TO the duties OF
such collector.
SEC. 81. smd b. 1t further snas'sd That it shall be
the duty o. the COLI aforesaid their deputies
in their rel tive districts md they hereby
thorized to Cv ct all the duties and taxes imposed
by this act, however the same may be designated,
and to prosecute for the cogery of the same, and
for the recovery of any sum or sums which NAV be
fer feited by irtue OF this act; anc al hnes penal
ties a. d tGrfetures which may be nccrred or i'm
posed by virtue OF this act, III III and NAV he sue
for and recovered in the name of the United States
= or of collector within whose district any such
fine penalty or forfeiture shall have been incurred
in any proper form of action, by appropriate
form of proceeding, before any circuit or district
court of the United States for the dist let within
which said fine PENALTY or forfeiture may nave Oetn
incurred, or before any other court OF oomnetent
jnrisdiction; and, where not oth,rwse and diff rem
" provided for one moiety thereof shall be TO the
use OF the United Saes, and the other moiety there
OF to the use of the perssn who, II collector OF
deputy col ector shal hrst inform of the cause, mat
ter thing whereby any such fine, penalty, or Tor
fixture incurred.
SEC g And be It fprthsr Enacted That if any
person, in any case, matter, hearing, other O.
ceeding in W ,ich oath affirmation shall be re
f Quired to be taken administered under and by
Vir q aCt Such
affirmation, knowingly and willingly swear affirm
falsely, every person offending shall be deemed
gully o. perjury, and shall on cOnvic ion thereof
be sutje to II like punishmeOt and penalties now
provided by the laws of the United States tor the
: crime of perjury
accounts shall be ept at the Treasury OF all mon
eys received for internal duties taxes in each o
the respective states, rerr Ori, and collection dis
trjcs; and that separate shall be kept
the amount Of each species OF duty tax that shal
accrue. to exhibit far may be tn amoun
collested from each source of Teven e, with tht
moneys paid to the collectors and deputy collector
and 10 the other officers employed in each of the
spectiye States, Territories, snd coec ion districts
r an abstract of tabular form of which accounts
shall be the duty of the Secretary of the Treasury
annually, in the month OF December, to lay betor
r Congress,
d Sec. 81. And ,. it farther enasttd, That ther
all be allowed to the collectors appointed unde
this act, in full sensaton for their se vices an
that OF their deputies in carving this act into e.
| feet, commission OF four per oeutnm upon tn
e first hundred thousand dollars and two per centu
n upon all sums sbsye one hundred thousand ollars
re such commission to be Computed upen III
It amounts by them respectively paid over and ac
counted for undtr he instruct OF the Treasur
Department: Provided That In no case shall sue
8 commission exceed the of ten thousand do
: lars per annum, except as hereafter provided
And there shall Re further allowed 10 esch collec
:, tor his necessary and reasonable charges for sta
l. tiOnery and blank books used In the performance
Re of his official duties which, alter being duly exam
" ined and certified By the Commiss of Interna
u Revenue, shali be paid out OF the Treasury: Pro
.1.1 hat haG
l. lied 10 make sssh further allowance as may b
reasonable in in which, from the territoris
b extent of tbs district or from the amosnt of ia
y ternal duties collected. it may Just to max
such allowance; but the whole CON eensation sh 81
l. not exceed TIN thousshd dollars except in eoec
81 ton districts embracing more than one Cor gres
is sional district,
e. SEQ IS And 5sm further enacted, That when an
rs duty or tax shall have been paid by levy and di
III traint any person or per'ons or party who ma
eel aggrieved thereby may apply to the assessor 70
re relief exh bit such evidence he, she, the
ID may have of the " ong done or supposed to hav
n bern doLe and atera full inverisston the sssss
t. sha report the case with such parts of the ev
denoe as he may judge aerial, including also sue
as may be regar ed material BY the party
lie to the Commissoncr of Internal Revenue who m sy
~ If 'hIll bs made to appear to in that such dut
I'd or tag wa levied or collected in whole in part
n gully jusely. certify the amount wrong
ful aud unjusty levied or collected and the sam
shall be -efuudsd sud paid to the person person
party as afor said from any moneys in the Tres
~ sury not otherwise appropriated, upon presentation
he OF such certificate to the proper officer thereof
Sec. So And6s it fprth,r enacted, That in all ca,
l. ses of distraint and sale of goods chatteIs 70
non-psynent of taxes provided for in this act tn
bill of sale of such goods or chattels given by tn
p officer making such sac to the purchaser thereo
shall be conclusive Evidence of the right of the o.
% fcer to make such SALE and OF the correctn, IS
10 his proceedings in selling the same.
d SEQ 81. And BE- II frtaer enacted That if for
cause, at anv time after th act goes into operation
the laws efthe United States cannot be execut ed IL
E. State or Territory OF the United States, an,
part thereof or within the District Of Coumbi.
shall be the duty of tue Presiden aud ae il h.reb
m authorized, to proceed to execute the provisions
this act within the limits Of sucb State TERRITORY
e. or par thereof District OF olumbis, 80 soon
'f thu authority Of the United States therein shall
establish I'd, and to collect the sums which wou
n have been due from the PERSONS residing holdin
E property, goods, wares, or merchandise, object
d article therein liable to any duty license, or tax
with Interest at the rate of six per centum pr an
d mum thereon from the tim. such duty, license, o
tax ought to have been paid until paid in the an
d ner and under the regulations prescribed in thi
: act so fa applicable and where not appliea
the assessment and levy shall be nsde and the ~
aud mauner Of cole ction regulated by the irsrae
tons and drectio of the Commissioner of Inter
g nal Revenue, under the direction of the Secretary