The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-06

chaser Of the premises 80 sold deed ofcohveyanco
manner md form rnS nv i'm lave stbs s sIS
10 which said lands are situated which said Good 80
made she invest the purchaser with all the title aud
interest Of the defendant or delendants 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 warrant Of dis
tress, and fy ue reasonable costs aud charges Of
sale shall be eurned 20 tho Proprietor Of the aid
real Estate sold a. aiorrsad -.
Sec. 2s and BE- Il further eaooied. Tint each and
every collector, OF his deputy, who shall exercise
be guilty ofany eHtortion willfgl oppression, I'M
der color OF this act or shall knowingly demand
other or greater sums than shall be authorized by
THIS act shall be liable 10 pay sum not exceeding
doubc the amount Of damages accruing 10 the party
injured, 70 be recovered by and for the use n the
party injured with costs of suit and shan 10 dis
missed from oilee, aad be disqaalifed from holdinR
such Office thereafteri aud each aud every collector
or his deputies, shall give receipts Dr an sums by
them collected and retained ia pursuance Of this act
Sec. ~ AHd NJ fagThtr eaactsh, That a collector
deputy collector, assessor or assistant assessor
SHAH be authorized to enter in the daytime any
brewery dhtiery, mandatory, building. OF place
where any property, articles, Objects subject to
duty or TAXATION under tho provisions Of this act,
are made produced OF kept, within his district so
Gar a. % may he necessary for the purpose Of exaa
ing said property, ARTICLES, objects Inspecting
the accounts required by This act nom time to time
to he made. Aud every owner of such brewery, dis.
tillefyi nianuiactofy, building place. or persons
having the agciu'y aupCrlnt ndence Of the same
who shall rctu-e ic admit such officer, 90 suffer
him % examine said property articles or objects or
to inspect said accounts shall for every such efusa,
forfeit and pay the ofhye hundred dollars
Sec. Is. Aud be q Jnyther oHactsd, That fany per
son shall turciby obsttuct or hinder collector
deputy collector In the execution Of this act or Of
any power and authority hereby vested in him. or
snail plciby rescue, or cause a. be rescued,
any roRrtyi articles, or objects, aiter the
same shah have been seized by him, or shall
attempt or endeavOr so 70 do the persOns
offending shall for every sch offence fbricit and nav
the sum Of Ave hundred dollars.
Sec. %. Hhd Be Further eaGoied That In ca sesf
the sickness or temporary iimbililyof COLLECTOR to
discharge such ofbis dGties cannot under existing
laws be discharged by adeputy they may be tevo
we'd by him upon one ofhs dcpu les Provided, That
information thereof be Immediately communicated
TO the Secretary Of the Treasury and shall not be
disapprcved by him And lroptied further Tha the
responsibility Of the collector or bis suretics TO
the United States shall not he affected impaired
thereby. ...
Sac 30 And be It further enacted That in case col
ector shall die, resign be be emOved, the dept
ties Of such collector shall continue 20 act until their
successors are nppontedj anu the deputy Of such coll
leotor longest in service at the time Immediately
preceding may and shall, until successor shall DO
appointed, discharge all the duties Of said collector
and for the utlcial acts and dcf4uts of such dett
remedy shall be had on the official bond Of the cnec
tor, a. In other cases and Of two or more deputy
collectors appointed on tho sBme day, the resid
lug nearest the residence Of the collector at the time
| Of his death resignation removal shall IN Ike
manner discharge the said duties until the appoint.
ment of a successor; nd any bond security taken
OF such deputy by such collector pursuant to the fifth
section Of this act, shall be available TO his heirs or
representatives. 10 indemnify them for loss dam
age Rccruing from any act Of the proper deputy so
continuing or 80 succeeding to The duties Of such
| collector.
STC. 81 Aud he further chaced, That It shall DO
the daily of the collectors aforesaid or their deputies
In their respective districts and they are hereby au
thorized 70 collect all the duties and taxes imposed by
! this act however the same may De designated and
to prosecute for the recovery Of the same and Tor the
recovery of any sum sums which may be forfeited
by virtue Of this act and nil fines penalties and for.
FIXTURES which may he incurred OF imposed by virtue
OF this act shall and may be sued for and recovered
in the name the United States, Of the collector
within whotc district any such fine penalty, or for
fixture shall have been incurred In any proper form
Of action OF by any appropriate form Of proceeding
before any circuit or district court Of the United
States Tor the district within which said fine, penal
", or forfeiture may have been incurred before
any other court Of competent jurisdiction and when
not Otherwise aud differently provided for, mole
ty thereof shall DE 70 the Of the Untod States,
and the other mocty thereof 10 the the person
who, II collector deputy collector, shall first
! inform Of the cause, matter thing whereby any
! such tine, penalty, OF forfeiture was incurred.
SEC. b. And Be II further enacted, That II any per
son, in any case, mater, hearing or other proceed
ing IN which RR GA or affirmation shall be required
20 be taNeu administered under and by virtue of
this act shall, upon the taking Of such oath or fir
| nation knowingly aud willingly swear or tlirm
| falsely, every person SO Offending shall he deemed
guilty Of perjury, and shall, on conviction thereof
| be subvCt 10 the like punishmcnt and penalties now
provided by tho laws OF the United States fr the
Sec 80, And Gs further eiooisd. That separate ac-
counts shall DE kept az the Treasury Of all moneys
received from internal duties taxes In each OF the
respective States Territories and collection districts;
| and that separate accounts shall bc Kept OF the
amount of each species Of duty tax that shall &C
crue IN as 10 exhibit as far as may be, the amount
collected from each source Of revenue, with the mon
paid to the collectors and deputy collectors nd
10 the other officers employed In each the respective
States, Territories and collection districts, AN ab.
straet I'm tabular form Of which accounts II shall he
the duty Of the Secretary Of the Treasury, annually,
ia the month Of December, to lay before Congress
| Sec. "a. Ind be further enacted, That there shall
be allowed TO the collectors appointed under this act
IN fun compensation for their services and that Of
their deputies In carrying this act into effect
mission Of four per centum upon the first hundred
thousand dollars, and two per centum upon all sums
| above Que hundred thousand dollars such commits.
siOna 60 DO computed upon the amounts by them re-
specvey naid over and accounted for under the 10,
structions Of the Treasury Department: PToridsd,
That In no case shall such commissions exceed the
| sum OF ten thousand dollars per annum, except ~
! hereinafter provided. And there shall DO further
allowed 10 each collector his necessary ami reasoua
BILE charges for stationery and blank books used In
the performance OF his Official duties, which, after
being duly examined and certified by the ommis
sioner Of Internal Revenue, shall be paid out Of The
| Treasury Praidei, That the secretary Of tho frei
sury be- authorized 20 mako such further allowance
| as may De reasonable In Ia which, hom the
territorial extent Of the district from the amount
Of internal dut e. collected, Il may seem just 20 make
| such allowance but the whole Compensation shall
not oXCced ten thousand dollars, except in collection
districts emhnelng moro uap one Congressional
sec 49, And Do II further eSaoted, That whom any
duty tax shall have been paid by levy distrant,
| any person or persons or party who may feel ag-
| grieyed thereby, may apply 10 the assess of the
district for relief and exhibit suci evidence a. he,
she, " they may have Of the wrong done, or sup-
posed 10 have lpen done, and amer full iuycstgd-
ton, the assessor shall report tho with such
parts Of he evidence as lac may judge material, in
GLIDING also such % may be regarded material ty tho
party aggriryod IN the Commissioner Of Internal fev-
enus, who may if IL shall ho made o. appear 10 lim
that such duty or tax was levied VI collected, 10
whole Or IN part wrongtuly OF uIliusty, corti, The
All a. sasss shsu Dc ftulndci anu paid 10 the
person or persous VI party a. AZ resaii' from any
moneys la the Treasury NOT otherwise appropriate
upon the prosontationoi such certificate u the pro.
per officer thereof
Of desluint aud sale of goods or chattels, for non
payment of taxes provided for in this act the bin Of
sals Of such goods Or chatiela gyoa BY the oiiccr
making such sale 20 the purchaser thereof shall be-
conclusive evidence Of the right Of the officer %
mako such sale, and the correctness II his proceed
ings In selling the SANE.
See. 81. And b. further eHasisd, That IL for any
0r any time after this act g0es into operation
the laws OF the United States cannot he executed 10
state or Territory Of The unitei states, Of any
part thoreof or within the district Of Columbia, q
Shall be the duty Of tho President and he Is hereby
authorized 90 proceed % execute the provisions 81
this act within the limits Of such State Tarrtoryl
or part thereof or District Of Columbia, So soon az
the authority of the United states therein shall bs
~ established, and IN collect tho sums which would
have heon due from the persons residing or holding
propcry goods, wares, or merchandise, object or Az
tce therein liable ~ any duty, iconse, or tax, will
inieu~t AZ the rate al Elk per- ontun' per aunum
therosn nom thl time tuch inty, hccuso, or ml
ought 90 have been paid until paid in tho mannel
aud unicr the regulations prescribed Ia this act st
Tar asappHcable, and whore not applicable the o.
sossnent and levy shall De- made AMI the time un,
manner Of collection regulated by the inatructl0n
and directions Ut the p0mmssiluer Of Internal Hsr
enue, unlcr the direction Of tho Secretary Of M
I Treasury.
r Sec. 90. And D. q 6UleF enacted, That tlU Officer
. who may be- appointed under ths act, except Withi
4 those districts within any State or Territory whicl
Q l huNe been ur may Do Qthtrslse specially provide
iur by law, shall De ami hereby Ruthorized Boo 81
% cases who're che payment uf such tA has NOT bst
assumed BY the state 90 pgriorm an ha duties real