Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-26

after atnll Investigation tue assessor shall
report the case, With all parts of evidencl
as he may judge material, including ais
such as may be regarded material by tn,
party aggrieved, to the Commissioner o
Internal Revenue, who may, iT it shall bt
made TO appear to him that such duty ol
tax was levied or collected, in whole or il
part, wrongiully or unjustIy, certify th,
amount wrongfully and unjustly levied OF
collected, and the same shall be refunded
and paid 70 the person or persons or party
as aforesaid, from any moneys in the Treas.
ury not otherwise appropriated, upon the
presentation of such certificate to the
proper officer thereof.
SEC. SO. Aud be it further enacted, That
in all cases of distraint and sale of goods
or chatteles, for non-payment of taxes pro-
vided for in this act, the bill of sale of such
goods or chattles given by the officer max
ing such saleto the purchaser thereof shall
be conclusive evidence of the right of the
officer TO make such sale, and of the cor
rectuess of his proceeding in selling the
same.
SEC. 81. Aud be it further enacted. That
if for any cause, ut any time after this act
goes into operation, the laws of the United
States cannot be executed in any State or
Territory of the United States, or any part
thereof, or within the District of Columbia,
it shall be the duty of the President, and
he is hereby authorized, to proceed to exc
cute the provisions of this act within the
limits of such State or Territory, or part
thereof, or District of Columbia, SO soon as
the authority of the United States therein
shall be re-established, and to collect tue
sums which would have been due from The
persons residing or holding property, goods,
n
therein liable to any duty, license, or tax,
with interest at the rate of six per cenLum
per annum thereon from the time such
duty, license, or tax ought to have been
paid until paid in the manner and under
the regulations prescribed in this act, so
far MS applicable, and where not applica-
BILE the assessment and levy shall be made
and the time and manner of collection reg
ulatcd by the instructions and directions
of the Commissioner of Internal Revenue,
under the direction of the Secretary of the
Treasury.
SEC. 50. And be it further enacted, That
the officers who may be appointed under
this act, except within thUse districts with
in any State or Territory which have been
or may be otherwise specially provided for
by law, shall be and are hereby authorized,
in all cases where the payment of such tax
has not been assumed by the State, TO per-
form all the duties relating to or regarding
the assessment and collection of the direct
tax imposed by au act entitled "An- act to
provide increased revenue from imports, to
pay interest on the public debt, and for
other purposes" approved August fifth,
eighteen hundred and sixty one, or any di-
rect tax which may be hereafter enacted {:
Provided, That the sum of nineteen thou
sand three hundred and twelve dollars, di-
rect tax, laid upon the Territory of Ne
braska by said act, shall he paid and salts
lied by deducting said amount from the
appropriation for legislative expenses of
the Territory of Nebraska for the year end
ing thirtieth of June, eighteen hundred and
sixty-three, and no further claim shall be
made by said Territory for Legislative ex-
penses for said year: PVoyided, further,
That the State of Tennessee shall have until
the first day of December next to assume
the payment of her portion of said tax.
SPIRITS, ALE, BEER, ANp PORTER.
SEc. SO. Aud be il further enacted, That
it shall be tue duty of the collectors, with
in their respective districts, TO grant licen-
ses for distilling, which licenses shall con-
tain the date thereof, the sum paid, and the
time when the same will expire, and shall
of the United States, who shall desire the
same, by application, in writing to such
collector, upon payment of the sum or du-
ty payable by this act upon each license re-
quested. Aud at the time of applying for
said license, and before the same is issued,
the person 50 applying shall give bond to
the United States in such sum ms shall be
reqnire1 by the collector, and with one or
more sureties, to be approved by said COL
lectOr, conditioned that in case any addi-
tionnl still or stills, or other implements
to be used as aforesaid, shall be erected by
him, his sgent or superintendent, he will,
before using, or causing or permitting the
same to be used, report in writing to the
said collector the capacity thereof, and in
formation from time to time of any change
in the form, capacity, ownership, agency,
or superintendence, which oil or either OF
the said stills or other implements may un-
dergo; and that he will, from day to day,
enter, or cause TO be entored, in book to
be kept for that purpose, the number of
gallons of spirits that may be distilled By
said still or stills, or other implements, and
also of the quantities of grain or other
vegetable productions, or other substances
put into the mash to, or Otherwise used by
him, his agent, or superintendent, for
the purpose of producing spirits, which
said book shall be open at all times during
the day Sundays excepted) to the in
SpeCtiou of the said collector, who NAV
make any memorandnms or transcripts
therefrom; aud that he will render to the
said collector, on the first, tenth, aud
twentieth days of each and every month,
or within five days thereafter, during the
continuance of said license, an exact ac-
count, in writing, taken from his books, or
the number of gallons of spirits distilled
and sold, or removed for consumption or
sale, by him, his agent, or superintendent,
and the proof thereof, and also of the guam
titles of grain or other vegetable produc-
,tions, or other substances, put iuto the
mash tub, or otherwise used by him, his
agent, or superintendent, for the purpose OF
producing spirits, for the period or frac-
tional part of a month then next preceding