Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-09-25

nom the proceeds OF such sale, the amount OF
such tax or duty, together with all costs and ex.
penses of every description TO be allowed by
such court, which shall be first paid, and the bal,
ance II any, deposited according to the order Of
such court, TO be paid under its direction to such
person or persons as shall establish their lawful
title 10 the same The deed or deeds, or other
proper conveyance Of such property or personal
eStste, or any portion thereof so sold under such
Judgment or decree, executed by the officer law.
fully charged with carrying the same into effect,
shall vest in the purchaser thereof all the title
of the delinquent to the property and personal
estate sold under and by virtue of such judg.
ment or decree and shall release every other
portion of such property or personal estate from
the lien or charge thereon created by this act
And every person or persons who shall have in
his possession, charge or custody, any record
file, or paper containing, or supposed 10 contain
any information concerning such property or
personal estate as aforesaid, passing from any
person who may die, aforesaid, shall exhibit the
same at the request of any collector of the rev.
enue his deputy or agent, ard to any lawful Of
fcer 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 if any
such person, having in his posres sion, charge or
custody any such records, files or papers, shall
refuse or neglect TO exhibit the same on request
as aforesaid he shall forfeit and pay the sum of
five hundred dollars; and in case of any delin-
quency in making the schedule, list or statement
| or in the payment of the duty or tax accruinr,
| 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 be the subject Of judicial investigation the
recital in said deed shall be presumed to be true,
and that the requirements of the law had been
nltaI hxrs hn nkA Al
sec. ll3. And be IL further enacted, That
whenever by this act any license, duty, or tax of
any description has been imposed on any corpo
rate body, or property OF any Incorporated
company, it shall be lawful for the Commission
er of Internal Revenue TO prescribe and
determine in what district such tax shall be
assessed and collected, and to what officer
thereof the official office required in that behal
shall be given, and of whom payment of such
tax shall be demanded
Sec. ia. And be 1t further enacted, That all
articles upon which duties are imposed by the
provisions of this act which shall be found in he
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 possessed for
the purpose aforesaid and the same shall be
forfeited to the United States And the pro-
ceedings 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, or in any
other court of competent jurisdiction And any
person who shall have in his possession 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 liable to
penalty of one hundred dollars, to be recoy cred
as hereinbefore provided.
APPROPRIATION.
Sec. lis. And be 1t further enacted That the
| pay of the assessors assistant assessors colec-
tors, and deputy collectors, shall be paid out of
| the accruing internal duties or taxes before the
same is paid into the treasury, according to such
regulations as the Commissioner of Internal
Revenue, under the direction of the Secretary of
the Treasury, shall prescribe; and for the
| purpose of paying the Commissioner of Internal
| Revenue and clerks, procuring dies, stamps,
| adhesive stamps, paper, printing forms and
regulations, advertising, and any other expen SEES
| of carrying this act into effect, the sum of FIVE
hundred thousand dollars be an hereby is
appropriated, or so much thereof as may be
| necessary.
ALLOWANCE AND DRAWBACK
Sec. 1l6. And be it further enacted, That from
and after the date on which this act takes effect
there shall be an allowance or drawback on all
| articles on which any internal duty or tax shall
| have been paid except raw or manufactured
cotton equal in amount to the duty or tax paid
thereon, and no more, when exported, the evi.
dence that any sucn duty or tax has been paid
to be furnished to the satisfaction of the Com
missioner of Internal Revenue by such person
| or persons as shall claim the allowance or draw
| back, and the amount to be ascertaned under
such regulations as shall, from time to time, be
| prescribed by the Commissioner of Internal
Revenue, under the direction of the Secretary of
the Treasury, and the same shall be paid by the
warrant of the Secretary of the Treasury on the
Treasurer Of the United States, out of any
money arising from internal duties not other
wise appropriated: Provided, That no allow
ance or drawback shall be made or had for any
amount claimed or due less than twenty dollars,
anything in this act to the contrary notwith,
standing And provided further, That any
certificate of drawback for goods exported,
issued in pursuance of the provisions of this act,
may, under such regulation as may be pre-
scrbed by the Secretary of the Treasury, be
received by the collector or his deputy in pay
ment of duties under this act. And the Secre-
tary of the Treasury may make such regulations
with regard to the form of said certificates, and
the issuing thereof, as In his Judgment may be
necessary And provided further, That in
computing the allowance or drawback upon
articles manufactured exclusively of cotton when
exported, there shall be allowed in addition to
the three per centum duty which shall have been
paid on such articles, a drawback of five mills
per pound upon such articles in all cases where
the duty imposed by this act upon the cotton
used in the manu- facture thereof has been previ
ously paid the amount Of said allowance to be
ascertaned in such manner as may be prescribed
by the Commissioner of Internal Revenue
under the direction of the Secretary of the
Treasury.
Sec. H. and be 1t further enact.ed That
any person or persons shall fra..adulentIy CLAIM
or seek to obtain an allowance or drawback o,
goods, wares, or merct .andise nm which no IN
ternal duty shar.. have been paid or shall
fraudulen'v claim any greater allowance o
drawoe~ek than the duty actually paid, as afors
SID, such person persons shall forfeit tripl
It the amount wrongfully or fraudulently elaine
~ or sought TO he obtained or the sum of five bur