The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06
Y EVANSVILLE JOUR
6. 1869.

q U otaItBJ VTOVI-
dsd be shall faithfully account for and paw the
iroceed thereof upon resale Of the same as re-
quired by this act.
Collector sha fail either 10 collect to Bder his
account or pay ov, in the manner or within the
tim. herenb lora provided, il shall be the OF
the First Cohtroll-r of the Treasury, and he IS
here BY authorizes and required, immed ae AFT
such delinquency, to report tho TO The solic-
lt0r of the Treasury who shall ,S.ue q wa rant OF
distress against b delinquent COLLECTOR and his
sureties directed 10 the marshal OF the district.
therein expressing the amount OF taxes with which
the said Collie or is chaig ale, and the sums, if
any, which have be paid. Aud the said Ma sh !.
al shall, himself, or by his dep Ity, Immediately
proceed % levy and collect the sum which may
main due, by distress and sale of the goods and
chatte,, or any personal effects of the delinquent
Col ector, giving at least five days notice If the
time and place of SAFE, in the manner provided by
law for advertising sales of per.onal properly on
execution in the etate wherein such C0lector re-
sides; and, .furthe re, If surh goods, chattes,
and effects cannot be found sufficient to satisfy the
said warrant, the laid Marshal or his Deputy shall
and may proceed to levy and collect the suna which
remains uue, by distress and sale of the goods aud
chattes, or any personal effects, of the surety or
sur, ties of the deli qu.nt Collector giving notice
as hereinbefore provided. And the b.tl OF .ale of
tue officer ef any goods chattels or other person
al property, dstraIned and sold aforesaid shalI
be conclusive evidence o! title to the purchaser,
and prima iace evidence Of the right of the officer
10 make such sale, and Of the correctness OF his
proceedings in selling the same. AMI for the want
of goods and cbsttrls, other personal effects of
suCn Collector, or his suretts, sufficient to satisfy
avy warrant of Distress issued pursua to the pre-
cVding section Of this act, the laGds aud cal es-
tate OF such Col!ectOr and his suretiOs or SO Huch
theref as may be necessary for sat sfying the said
Wasrdnt, after being advertised for at least thee
weeks in ne. less than three public pla es in the
co,lection district, and in newspaper ptinted
in the county or district, any the be, prior to
the proposed time of sale, may and shall he sold ut
public auctien by tn Marshal or his d.puty, who
upon such sale, shal as such Marshal or Deputy
Marshal, make aud deliver TO the purchastr of the
premises sold deed OF conveyance thereof to
be executed and acknowledged n the manuer an
form prescribed by the avs of the tate in which
said lands are situaIel, which said deed SO made
shall invest the purchaser with all the titls and
interest of the de endaLt defendants named in
said warrant ex sting at the time of zure there
OF. And all moheys that may Iemain of the pro-
ds of such sale after satisfying the ssii variant
of distress, aud paying tue reasonable cost aud
charges vi sale, shall be returned to the proprietor
of the lands real estate sold as Aforesaid
Sec. 26. And be 1T urLher esacted, Tsat "a h and
every Collector, or his Deputy, who shall exercise
be Rui t. of any extortion or lful oppressiop
under color of this act, or shall knowingly demand
other OF greater Gums than shall he aaIuorlyed by
This act, shall be liable to pay sum not exceeding
double the amount OF damages accru ng to the par
ty injured, t. be recovered by and for the use of
the party injured with costs of suit and shall te
d 'missed f. Om Office, be disqualified from hold
ing such Office thereafter; and each and every Col
lector, his Deputies shall give receipts ier all
sums by them collected aud retained in pursuance
Of this act. --------
Sec. z7. And be it further enacted, That a Gol-
lector or Deputy Collector. Assessor or Assistant
Assessor, sh all be authorized enter, in the day.
time, any brewery, distiery, manua tory, uil d.
ing, place where any property, articles, or oh.
jects, subj ct to duty taxation, under the pro.
visions of this act az made, produced, or kept
within his district, so far as it may he necessary
for the purpose of examining said props: ty, art-
cles, or obj cts or INSPECTING the accounts requir
ed by this act from time to time to be Rlaue And
every owner ef such brewery, distillery, mai nu-
factory, building. or place, persons havir z the
agency or supe intsndence of the same, who sh all
refuse to admit such Vficer to suffer him to ex
anime said properly, articles or objects, to in
spect said accounts, SHALL for every such REFUSAL
forfeit and pay the sum of $500.
Sec %. And be 1t further enacted, That If any
c rerson sba forcibly obstruct or hinder oolec.
'or or deputy collecio in the execution of this
act, or Of any power and authority vested in him,
Or shall forcibly rescue, or cause to be rescued,
any properly, articles, or objects, af er the same
shall have been seized BY him, or shall attempt
q endeavor TO do, the person SO offending
shall r every such oifeDse, forfeit and az the
sso; 70; And be & further spsetsa That Sstssf
existing laws be discharged by a deputy, they
may be devolved by bim upon one Of his deputies:
Provided, That information thereof be immediate
ly communicated to the Secretary of the Treasury,
and sha not be disspproved by him And provi-
ded iurIher, That the responsibility of the Colec
tor or his sureties to the United States shall not
be affected or iml aired thereby. Nas- -
Sec, -, And Do 1t luri ler enacted, T0at IN case
Collector shall die, resign, or be removed, the
Deputies of such Collector shall continue to act
until their SUCCESSORS are spPointCd; and the dep
uty of i1ch Collector longest in service at the time
Immediately prec. ding Lay and shall, until cue.
cessor shall be appointed, discharge all tbs duties
OF said Collector; and for the official scs aud de-
faults of suobldeputy remedy shall be bad On the
official pond VI tue Collector, in other cases (;
and Of two or more Deputy Collectors, appointed
on the same day, the one residing nearest the
idence of the Collector at the time of his death,
resignation, or removal, shall in like dis
charge the said duties until tue appoin snt of a
successor and any bond or security taken of such
Deputy by euch Collector, pursuant to the fifth
section of this sc, shall be availlble to his heirs
or repres en- atives to indemnify them for loss or
damage accrung from any act OF the proper Dep
uty SO continuing or 80 succeeding to the duties
OF such Collector. .. .-..t --l-sf. ..-.,. 81
Sec 81 And be it further enacted, That 1t shall
be the duty of the Coll ctors afor, sad, their
Deputies in the respective districts, and thty
hereby authorized, to cole t all the duties aud
taxes imposed by this act, however the tame m sy
be designated, and 10 prosecute for the rec very
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 forfeitures which may
be Incurred imposed by virtue of this act, shall
and may be sued for and recovered, in the Lame
ofthe United States, or Of the Collector within
whose district any such hne pebalty, or forfeiture
shall have incurred, in any proper form of action,
or by any appropriate form of pt ding, tefort
ony circuit or district court of the United State
for the district thin which said fine, penalty, q
forfeiture IN ~ have been incurred, or before AM
other court OF competent jurisdiction and, wheri
not otherwise and differently provided for, on,
moiety thereof shall be to the use of the UnitoC
States and the Other moiety thereof to tho o
the person who, IL a Collector or Deputy Collect
or, thl first inform of the csuse, matte thinl
whereb. any such fine, penalty, or forfeiture wa
incurred
Sec. a. And be 1t further enacted, That il an,
person, IN any case, matter, hearing other PRO
c, eding ia which en- oath or affirmation may b
required 20 lie taken or administered under an
by virtue of this act shall upon the king of sucE
oath or afh. ma ion, knowingly or willingly swea
or affirm falsely, every perscn 80 offending shal
be deemed guilty OF perjury, and shall, on convic
zion thereof. be subject TO the like punishment
penalties now provided by the laws of the Unite
Sales for the 9 ime of perjury.
Sec. 49, And be 1t further enacted, That sepa. at
accounts shall be kept at the Treasury of all mon
eys received from internal duties taxes in eac
OF the pective Stat g. Territories, and coectio
Districts ard that separate accounts shall lie KEEP
of the amount of each spec es OF duty or tax tina
shall accrue, so ag exhibit, as far may be, th
amount collected 6com each sou ce OF revenue, wit
| the MONEYS paid to the Collectors ami Deputy Col
lectors, and TO the other officers employ ed in eac
of the respective States, Tefr tories, and collie
tion districts an ab tract in tabular foI m of whc
accounts it shall be the duty of the Secretary
the Treasury, aunualy, in the mouth Of Decsmbel
| to lay before Congress. .-.-----+s
| Sec 81. And be IL 1urther enacted, That thel
shall be allowed to the Collectors sppoin ted und,
this act, in full compensation for their servic i
and that of their Deputies in carrying this act il
| to effect, commi sion of four per centum upc
the first 5000 aud two per centum on all SUE
above 500, 900; such commissions to be CT mputs
upon the amounts by them respectively paid ov
AID accounted for under the instructions of Il
Treasury Department, Provided, That in no ca