Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-19

shall be conclusive evidence of title the purchaser
make sae6 sale sNd of the eorrecness Of his proceed
| ings in selling the same AID for want of goods and
his snreties sufficient satisfy warrant of distress,
issued pursuant the preceding section Of this act the
lands and real estate of such collector and his surees
or SO nuch thereof as may be necessary for satisfy Ing
weeks in notices. than three public places In the colec
tOn district and in printed in the county
sale may and Shall be sold at public by the mar
shall or his deputy, who upon such SALE SHALL as such
chaser of the premises so sold deed of conveyance
thereof TO be executed and acknowledged in the
and form prescribed by the laws of the which
said lands are situated; which said deed SO made shall
defendant defendants named in said warrant existing
at the time of seizure thereof And all moneys thatmay
remain OF the proceeds OF such sale after satisfying the
said Of distress and paving the e9sonabe costs
| of the lands or real estate sold as aforesaid.
Sect. g. And be 1t further enacted, that each and
guilty Of any extorton OF w oppression under color
of this act shall knowingly demand other greater
to pay sum not exceeding double the amount of dam
ayes % 70 he party %[ed 10 9e e a
and shall be dismissed from office, ana be disqualified
collector, or lis deputies, shall give receipts for ali
sums by them collected and retained in pursuance of
Sect. o. And be further enacted, that collector
deputy collector assistant shall be
authorized To- enter IN the daytime any brewery, dis
tery, nanufactory, building or any place where any
property articles obecs subject to duty ortaxation
under the provisions of This act made produced,
kept within his district so far as it may be necessary
objects inspecting the accounts required b. this act
from time to time to be made And every owner of such
brewery distllery, mandatory, building, place.
persons having the agency or superintendent OF the
him to examine said property articles, objects,
inspect said accounts shall every such refusal
Sect 2S And be It further enacted that if any person
shall forciby obstruct or hinder collector OF deputy
collector in the execution Of this act or Of any power
and authority hereby vested in him, shall forcibly
objects after same shall have been seized by him.
or shall attempt endeavor to do the of
| sum OF five hundred dollars.
sickness or temporary disability of a collector to dis
charge such Of his duties under existing laws
be discharged by deputy. they may be devolved by
ton thereof be Immediately communicated to the sccre-
him and provided further, that the responsibility Of
not be affected or Impaired thereby.
Sect 80 And be 1t further enacted that case a col
Jector shall de resign or be removed, the deputies of
such collector shalt continue to until their success
ors are appointed and the deputy of such collector
may and shall until shall be appointed dis,
% d e eeGs 81 sad collectors and for the Off
ad on the Official bond of The collector as in other
Eases ana OF two or more deputy collectors appointed
on the same day the residing nearest the residence
OF The collector at the time Of his death resignation or
removal shall in like manner discharge the said duties
uht the appointment of successor: any BOND or
taken OF sueh deputy by such collector, pursu
ant 70 the NTH section of this act shall be available
his heirs nr representatives TO indemnify them for
or damage accrning from act OF the proper deputy
lector '' - '''0-' W.
tubl II SNAIL DC Ino
duty OF the collectors aforesaid their deputies in
respective districts aud they are hereby authorized
however the same may be designated and to prosecut e
Tor the recovery Tor the sane, and tor the recovery
any sum or sums hch may be forfeited by virtue of
TINS act; and all fines, penalties, forferes which
may be incurred or imposed by virtue of this
and may be sued for and recovered the name of the
States OF Oh the collector within whose district
any iSc I pehaltY or forfeiture shall have been in
CURED, IN any proper form action BY any appro-
court Of the United for the district within which
said fine, penalty or forfeiture may been incurred
where not otherwise differently provided for one
noietv thereof to be to the use of the niicd stos d
the other mOiety thereof to the the person who
II colleet0ror deputy collector, shall first inform of
the cause matter or thing whereby any fine pen
! atty or forfeiture was incurred.
Sect. 81 Andbe further enacted thatf any person.
which an oath oralrmatien shall be required TAX
On or administered under and by virtue act shall
upon the taking OF such oath affirmation, knowingly
and Willingly swear nrn falsely, every person so
conviction thereof be subject to Tie like pansSment
and penalties now provided by the laws of the United
| states iorthe crime OF perjury.
Sect 80 And be further enacted, that separate ac
counts shall be kept at the treasury all moneys re-
ceved from internal duties taxes in each of the re-
specve states territories aud collection districts; and
that separate accounts shall be kept Of the
each species OF duty tax that shall accrue, to
exhibit as far as may be, the amount collected from
collectors and deputy collectors and the other officers
employed in each of the respective states territories
and collection Districts abstract in tabular form of
which accounts it shall be the duty the secretary of
lay before congress
Sec "a. And be it further enacted that there shall
10 tnS Collectors appointed under this
IN IucOmpensaton Tor their services and that of their
deputies in carrying this act into effect, commission
Of four per centum upon the first hundred thousand
dollars, ana TWO per centum upon all sums above
hundred thousand dollars; such commissions to be
computed the amounts by them respectively maid
oyer ana ACCOUNTED iOr under ne Instructions Of
shall such commissions exceed the sum of ten thous
ana dollars per annun except hereinafter provid.
ed And there shah be further allowed to each coec
tor his necessary and reasonable charges for stationery
and blank books used in The performance of his official
by the commissioner of internal revenue shall be paid
out Of the treasury Provided that the secretary of the
treasury be authorized to make further allowance
he reasonable in in hcb the
duties collected it may seem just to make allow
ance; but the whole compensation shall not exceed ten
thousand dollars, except IN collection districts embrace
! ing more than one congressional district.
49, And be II further ed that when any duty
or tax shall have been paid by levy and dstraint any
person persons party who may feel aggeved there
by may apply to the assessor of the district for relief
and exhibit such evidence as he. she or they have
Of the wr0ns done or supposed to have been DONE and
after full investigation the shall rcFor.
with such parts of the evidence lie may judge
material. ncuung also such be regarded mate
rial by the party aggrieved, to the commissioner in
ternal revenue, WhJ may il it shall be appear
whole in part wrongfully unjusty, certify the
amount wrongtuy aud unjustly levied collected and
the shall be refunded and paid to the person
persons party aforesaid, from any money in the treas
not otherwise appropriated, upon the presentation
of such certificate to the proper officer thereof.
sect So. And be it further enacted. that in all
taxes provided for this act the bill of sale of
sue goods or by the officer making such
sale to the purchaser thereof shabe conclusive evidence
ofthe right Of thc officer 70 make such sale and of the
! correctness OF his proceedings IN selling the same
sect g. And be it further enacted. that il for any
cause time after this into operation
laws Of the United states cannot he executed in
territory Of the United any part thereof or
within the District Columbia it shall be the duty of
tile president he is hereby authorized proct
execute the provisions Of this act within the limits of
such state or terrtcrY, or part thereof District
Columbia, the authority the United States
therein shall be re-esablishad aud TO collect the
which would have been due from tie persons residing
houng property, goods, wares or merchandise, object
or article therenlabe TO any duty license or tax with
Interest at the rate Of SIX per eentuu annum thereon
from the time such DUTY license, or tax ought 10 have
been paid until paid in the and under the regu-
lalOns prescribed IN this act as far applicable, and
where not applicable the assessment and levy shall be
made and the time and manner of collection regulated
by the Instructions and directions of the commissioner
Ofnterna under the direction Of the
Sect So And he it further enacted, that the officers
who may be appointed under this act, except within
those districts within any territory which have
been be otherwise specially provided for law,
shall and hereby authorized IN all where the
payment such has not been assumed by the state
10 perform all the duties relating TO regarding the
sesment and colec ion Of the direct imposed By
act entitled IAN aet to provide increased revenue from
Imports 10 pay interest on the public DEBTS and for
other purposes approved August hith, eiehteen hun
dred and sixty or any drecttax which may be here
after enacted Provided that the II nineteen thou
three hundred and twelve dollars, direct tax laid
upon the territory Of Nebraska by said acti shall be
paid and satisfied by dcducting said from APP
preparation Tor legislative expenses the territory Of
Nebraska for the year ending hlreth Of June eighteen
hundred and sxy-lhrce, and no further claim shall be
year Provided further, that the state Of Tennessee
shall until the first day ofDecember next assume
the payment Of her portion Of said tax.
SPIRITS, ALE, BEER AND PORTER
Sect 49, And be It further enacted that II shall be the
duty Of the collectors, within their respective districts
grant licenses for dstlling, which licenses shall
tain the date thereof the sum paid. and the time when
the will expire, and snail be granted 10 any
being resident the United States who shall desire
upon payment OF the sum duty PAYABLE by this act
npon each license requested And at the time OF apply