Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31

lied and required, Immediately after
such delinquency, to report the same
to the Solicitor of the Treasury, who
shall issue warrant of distress
against such delinquent collector and
his surcties, directed to the Marshal of
the district, therein expressing the
amount of the taxes with which the
said collector is charged BILE, and the
sums, if any, which have been paid.
And the said Marshal shall, himself,
or by his deputy, Immediately proceed
TO levy and collect the sum which may
remain due, by distress and sale Of
the goods and cbattels, or any person
al effects of the delinquent collector.
giving at least FIVE days notice of the
time and place of sale, in the manner
provided by law for advertising sales
Of personal property on execution in
tho State wherein such collector re-
sides and, Furthermore, If such goods,
chattels and effects cannot be found
sufficient to satisfy said warrant, the
said Marshal OF his Deputy shall and
may proceed to levy and collect the
sum which remains due, by distress
and sale of the goods and clattels, or
any personal effects, of the surety or
snreties Of the delinquent collector,
giving notice as hercinbcfore provid-
cd. And the bill Of sale of the officer
of any goods, chattlcs, or other per-
sonal property, distrained and sold as
aforesaid, shall be conclusive evil
lcncc of title to the purchaser, and
prima facie evidence of the right of
tho officer to make such sale, and of
the correctness of his proceedings in
selling the same. And for want of
goods and chattles, or other personal
effects of such collector or his sureties,
sufficient to satisfy any warrant of
distress, issued pursuant 10 the pre-
ccding section of this act the lands
and real estate of such collector and
his suretics, or so much thereof as
may be necessary for satisfying the
said warrant, after being advertised
for at least three weeks in not less
than three public places in the collec-
ton district, and in one newspaper
printed in the county or district if any
,here be, prior to the proposed time
of sale, may and shall be sold at pub.
lie auction by the marshall or his de-
putty, who, upon such sale, shall, as
such marshall or deputy marshall
make and deliver to the purchaser OF
the premises SO sold deed of con.
vcyance thereof, 10 be executed and
acknowledged in the manner ano
form prescribed by the laws of tho
State in which said lands are situated
which said deed so made shall invest
the purchaser with all the title and in
tcrest of the defendant or defendants
named In said warrant existing at the
time of seizure thereof. And all
moneys that may remain Of the pro-
ceeds of such sale after satisfying the
said warrant of distress, and paying
the reasonable cost and charges of
sale, shall be returned to the proprie-
tor of the lands or real estate sold as
aforesaid.
Sec. % And be it further enacted, Thai
each and every Collector or his Deputy. VIII,
shall exercise or he guilty of any extortion OF
willful oppression. under color Of this act OF
knowingly demand other or greater sums than
shall be authorized by this act, shall he liable
TO pay a sum not exceeding double the amour,
of damages accruing to the party injured, t.
be recovered by and for the use of the part,
injured, with costs of suit, and shall be dis
missed from office, and be disqualified from
holding such Office thereafter; and each and
every collector, or his deputies, shall give re-
ccipts for all sums by them collected and re.
tanned i'm pursuance of this act.
Sec. 81. And be it further enacted, That q
collector, or deputy collector, assessor or assis-
tant assessor, shall be authorized to enter, in
the day time, any brewery, distillery, manu-
factory, building, or place where any proper
~, article, or objects, subject to duty or taxa
ton under the provisions of this act are made,
produced or kept within the district, 80 far as
it may be necessary for the purpose of exami-
ming said property. articles or objects, or in
specting the accounts required by this act from
time TO time To he made. And every owner
of such brewery, distillcry, mandatory, bull
ding or place, or persons having the agency or
superintendence of the same. who shall refuse
to admit such officer, or to suffer him to exa-
mine said property, articles or objects, or to
inspect said accounts, shall, for every such re-
dusal, forfeit and pay the sum of $500.
Sec. %. And be it further enacted, That If
any person shall forcibly obstruct or hinder a
collector or deputy collector in the execution
of this act, or of amy power and authority
hereby vested in him, or shall forcibly rescue,
or cause to be rescued, any property, articles,
or objects, after the same shall have been seiz-
cd by him, or shall attempt or cndeavor SO to
do, the person so offending shall, for every
such oifense, forfeit and pay the sum of $500.
Sec 90. And be it further enacted, That in
case of the sickness or temporary disability of
Il collector TO discharge such of his duties as
cannot under existing laws he discharged by a
deputy, they may be deyolvcd 10y him upon
one of his deputies Provided, That informa-
tion thereof be Immediately communicated TO
ahe Secretary of the Treasury, and shall not
be disapproyed 10y him: And, provided furth-
or, That the responsibility of the collector or
his snretcs to the United States shall not be
affected or impaired thereby.
Sec. 80. Aud be it further enacted. That
an case a collector shall die, resign, or be re.
moved, the deputies of such collector shall
continue to act until their SUCCESSORS are ap-
pointed and the deputy of such collector
longest in service at the time Immediately pre-
ceding may and shall until successor shall be
appointed. discharge all the duties of said col
hector; and for the official acts and defaults OF
such deputy a remedy shall be had on the Off
cial bond of the collector, as in other cases
and of two on more deputy collectors, appoint.
ed on the same day, the one residing nearest
the residence Of the collector at the time Of his
death, resignation or removal, shall in like
manner discharge the said duties until the ap
polnimcnt of SUCCESSOR; and any bond or
security taken of such deputy by such collec-
tor, pursuant to the fifth section Of this act,
shall I've available to his heirs or representa-
tives to indemnify them for loss or damage ac-
crning from any act Of the proper deputy So
continuing or SO succeeding to the duties OF
such collector.
Sec. q. And I've it farther enacted, That it
shall be the duty of the collectors aforesaid,
en- their deputies, in their respective districts,
and they are hereby authorized to collect ali
the duties and taxes imposed by this act, how
ever the same may be designated, and to pros.
ccntc for the recovery of the same, and for the
recovery OF any sum or sums which may be
forfeited by virtue of this act and all fines
penalties and forfeiturcs which may occur or
be imposed by virtue of this act, shall and
may be sued for and recovered in the name OF
the United States, or of the collector within
whose district any such fine, penalty or for
fcitarc shall have been incurred, in any prop
er form of action, or 10y any appropriate form
Of proceeding, before any circuit or district
court of the United States for the district with