The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

% may be proper and necessary to enforce an
realize the lien or charge upon such property o
personal estate, or any part thereof for whicl
such tax or duty has not been truly and justl
paid. Under such proceedings the rate of du
ty or tax enforced shall be the highest rate i'm
posed or assessed by this act, and shall be in tn
name Of the United States against such person
or persons as may have the actual or construct
i've custody or possession Of such property o.
personal estate, or any part thereof, and shall
subject such property or personal estate, or an,
portion Of the same, to be sold upon the judg-
ment or decree Of such court, and from the pro
ceeds Of such sale, the amount of such tax 81
duty, together with all costs and expenses o
every description to be allowed by such court
shall be first paid, and the balance, if any, de-
posted according to the order Of such court, Il
be paid under it's direction to such person OF
persons % shall establish their lawful title to
the came. The deed or deeds, or any proper
conveyance Of such property or personal estate
or any portion thereof, so sold under such judg
ment or decree, executed by the officer lawfully
charged with carrying the same into
of oil Of the title of the delinquent
to the property or personal estate sold
under and by virtue of such judgment or decree,
and shall release every other portion Of such
property or personal estate from the lien OF
charge thereon created by this act And every
person or persons, who shall have in his posses
sion, charge, or custody, any record, file, or pa.
per containing or supposed to contain any in
formation concerning such property or personal
estate, as aforesaid, passing from any person
who may die, as aforesaid, shall exhibit the
same at the request of the Collector of the
Revenue, his deputy, or agent, and to any law
'6dicer of the United States, in the performance
Of his duty under this act, his deputy or agent,
who may desire to examine the same and il
any such person, having in bis possession, charge
or custody, any such records, files, or papers,
shall refuse or neglect to exhibit the same on
request % aforesaid, he shall forfeit and pay the
sum OF $500; and in case Of any delinquency
in making the schedule, list, or statement, or in
the payment Of the duty or tax accruing, or
which should accrue thereon, the assessment and
collection shall be made as provided for in the
general provisions Of this act Provided, In all
legal controversies where such deed or title shall
DO the subject of judicial investigation the reel.
tai in said deed shall be presumed to be true,
and that the requirements of the law had been
complied with by the officers of the Govern.
ment.
Sec. lib. And be it further enacted, That
whenever, by this act, any license, duty, or
tax Of any description has been imposed on any
corporate body, or property Of any incorporat.
ed company, it shall be lawful for the Com.
missioner Of Internal Revenue to prescribe
and determine in what district such tax shall
be assessed and collected and to what officer
thereof the official notices required in that be-
half shall be given and of whom payment of
such tax shall be demanded.
Sec. ia. And be it further enacted, That
all articles upon which duties are imposed by
the provisions Of this act, which shall be found
in the possession of any person or persons for
the purpose of being sold by such person or
persons in fraud thereof, and with the design
to avoid payment Of said duties, may be seized
by any collector or deputy collector who shall
have reason to believe that the same are pos
sessed for the purpose aforesaid, and the same
shall be forfeited to the United States. And
the proceedings to enforce said forfeiture shall
be in the nature Of proceeding in rem in the
Circuit or District Court of the United States
for the district where such seizure is made, OF
in any other court Of competent jurisdiction
And any person who shall have in his posses
sion any such articles for the purpose Of selling
the same with the design of avoiding payment
Of the duties imposed thereon by this act, shall
be liabe to q penalty Of 500, to be recordeda as
hereinbefore provided.
Appropriation.
Sec. 116. And be it further enacted, That
the pay of the assessors, assistant-assessors
collectors and deputy collectors, shall be paid
out Of the accruing internal duties or taxes be.
fore the same is paid into the Treasury, &C