Delaware State journal and statesman., 1862-07-25

paid And the said Marshal snail himself OF Wy
deputy Immediately proceed to levy and collect tne sun
which remain dls by distres aud sale OF ny koou
and fhailel or any personal et.es 9 We d
place Of SALE in the mauner provided y law Tor adVe
iAg sales OF persenal property un execution IA s &
wherein such Collector resides aud furthermore II S
gools cha tells and etacs cannot he found snneen 10
satisfy the sid warrant the said Marshal or ms prpn
shall may proceed to levy aud collect the sum which
remains due by distress aud sale OF the goods anu ehs
tells any personal effects of the surety or surets
the delinquent Collector giving notice as nettlhpeye
provided And the bill o sale Of the officer oi amy goou
chattes other pers NAL property dstrAned and s2o
Aforesaid shall be conclusive evidence "i le 70 Ky
purchaser aud primi aee evidence of he rght OF inr
Ocer to make such sale and of the correctness oil ms
proceedings in selling the same Aud ur want 81 Hopu
and chattes other personal effects ot sufh Corct" or
his suretrs sufficient to satisfy warrant Of distress
Issued pursuant TO the preceding sclOn OF TINS act ne
lands and real estate of such Collector aud his suelles
much thereof may lie necessary for satisfying ne
said warrant, after being advertised for AZ least the'
weeks in not less than three pubic paces ~ the 'ullee
ton district aud in newspaper printed In the county
district ifHny there e nrOr to the proposed
may and shall be sold at public auction by the Marsh
his Deputy. who, upon such sale, shall as suth mar
hal Deputy Marshal, make and deliver 10 tue puf.
chaser OF the premises sold deed Of there.
Of to be executed aud acknowledged in the mannsr ad
form prescribed by the laws Of the State in which said
lands situated which said deed made shall inVe-t
the purchaser with all the title aud Interest Of the e
endant defendants naHed in said warrant existing At
the time seizure thereof All the moneys that may re-
main OF tile ds Of such sale al or satisfying the sa9
warrant Distress paying the reasonable cost and
charges SAL shall he returned to the proprietor OF he
lands or real e tate sold as Aforesaid -
20. And be- it further enacted, That each and every
Collector Deputy who shall or to be guilty
Of any exorton OF wul oppression under color of this
act Or shall Knowingly demand other or greater
than shall be authorized by this act shall be liable to
pay a exceeding double the amount of damages
accung 10 the party injured to e recovered by and for
the use party injured with costs Of suit and shall
be dismissed from office and be disqualified from holding
such office thereafter; and each and every Collector or
his Deputies shall give receipts for all sums by them
collected and retained In pursuance of this act.
SEC 81 And be it further enacted, That Collector or
Deputy Collector Assessor Assistant Assessor shall he
authorized u enter, in the daytime any brewery dis
tlery manufactory building OF place where any pro-
/ rtu qrtiF nr
der the provisions Of this act are made produceh or
kept within his district 50 far rs it may he necessary 9r
PURPOSE of examining said property, articles or OBJ
ect5 inspecting the accounts required 10y tins act from
time time to be made, And every owner Of such brew
ery dstillery, mandatory building, place. or er-
sous having e agency sulerlntendeuee of the same
who shall refuse to admit such oica or to suffer him 70
examine said property articles ojects or to inspect
said accounts shall for every such feusa forfeit anu
! pay the sum OF $3.50.
shall fuciby obstrue hinder collector or deputy
collector the execution OF this act o any power and
authority hereby vested IN hin or shall ioreihy rescne
OF be any pIofery articles objects
after the same shall have seized by him. Or shat at
tempt endeayOr 70 To do, tue person 20 Offending shall
Tor every such offence, forfeit and ply the sum oi 5000
SIC 20 And be it further enacted Thst in cse Of the
sickness temporary disability OF acullector to discharge
such of his duties under existing laws be DDS
charged by deputy they may be deyoved by him upon
Of his deputies provided That inurmaiioh Thereon
be imneiiaely comhuhieatn 10 tuo serre'IFS VI 'ns
Treasury, and shall not be disapproved by him: And
pr yided further, That the responsibility OF the collector
his surees to the United States shall not be Affected
OF impaired thereby ., 80,
80 Aud be II further enacted, Ihat In case COL
ector shall die resign, or be removed the deputies ol
hueh collector shall continue u until their successors
are appointed aud the deputy ut such collector longest
in service at the time immediately preceding may and
snail until sha liz appointed, discharge AL
the dutit said collector; and for tile uhea acts and
defaults of such deputy remedy sal be mad on the o
cg the collector in other cases; anu OF t@o
or more deputy collectors, appointed ON the same day,
the QUE rssd g Residence Of The collector Al
the time Of his death, resignation, or removal shall IN
like manner discharge te said duties uni'l ne appoint
nent OF successors and ANY h1d or ,euIly taken o
deputy by such cllec or, lrhnAnt TO the nun sec
tion OF this aet shall be available 10 MS hes q" repre-
sentat es To indemnify them nr lnss or uauaEe eeru'nB
auy Of the proper deputy SO continuing or 30 sue
ceedng 10 the duties uf such collector. ,-
SEC Ana b. 1t further euAct1i That snail 10 te
duty the coll ct0rs AOtesHid or Their equities IN the
respective districts aud they are hereby aatvrz1i u
collt. all The duties and taxes imposed by TINS ac now
the may bs designAted aud 10 prosecute io
the recovery Of the aud To- the recovery OF ANY sun
which may bs forfeited by virtue o ths act Anv
all ues penalties, and fureitures which may heineurret
or imposed by OF this ac' shall and may be suet
for and recovered in the name OF the United states or
the Collector within whose district such hne penalty
Of forfeiture shall have been inrur'ed In ANY proper torn
action, or by any Appoprlale i1fn OF pruee,llnS' pe
fore any circuit the United states for The diatrc
Within which said fne penalty, or forfeiture may hav
jurisdiction and wiele moi otherwise and diierrn
provided tor moeiy thereof shall bc to ihe use oil l
United States and the other noely thereof TO ihn use
the person who, ii collector ar ceputy c,tctor mai
frat INFORM the cause, matter or thing whereby an
such hne, penalty iurih ure was incurred
SIG vi be 1t further enacted That II any person
. in any case mter, hea,iugnr other proceeding in whc
AN oath affirmation shall be required 10 beAheh or a.
nil eraI under by virtue u This act, shall nrun til
u taking oi such affirmation knowingly aud wn,
y y swear or affirm falsely Very person SO offending sha
\ he deemed guilty OF PERJURY, aud shall, cunyieto
thereof hu subject 10 tho has punishment aud penhltlt
now provided by tsaws o the United States tor heerlm
n n SIC III And he It further enacted, That separate
counts shalt Eep the Treasury vi all money! receive
> frem internal duties taxes IN erh oi the fespect'
n states Territories aud collection di,ltirs and that Sc
uar accounts shalt le kept the Of each spt
- sgs OF duty ur tax that shall accrue, u exhibit
Al may be the amount collected from each source
ryenue Win the moneys paid lhs collectors dep
10 ilartuf
d All nsirac Ia tabular lom OF which accounts 1t shall
81 the duty Secretary lie Treasury, annually In Il
III III month ii bectmber to lay sctere Consrsss
e. allowed 10 lie collectors appointed under This act in fl
IN compensation for their services and that Of their deu
in in carrying ,hs asl iht1 eee & rSslon nun Ti nnT
ali sums above Slu0 001 such commissions to be comp
e. & nan hs amounts by them respectively paid over Al
~ accounted under the Instructions of the Treasury
ch parment Provided, ThA, IN NO case sha sueh comm
he excred the SUM OF SlOuOo per anauu except
AZ to each Collector his necessary and reasonable charges
40 stationery aud bis nix books used in the performance
IN his ofcal duties, which, after being duly examined
NJ certified by the Commissioner OF Internal revenue sh
nd paid out u1 the treasury Provided Iha the seerea
auce as may be reasonable IN cases IN which, from
territorial extent Of the district or from the ainoun OF
tern duties collected IL nHy seem Just TO make such
~ lnwance; hut the whole compensation shall not exec
$1UOuO except in collection districts embracing more tn
-, | one Congressional dst'iet
@ sgo 50 And be it further enacted, That when any dI
a or tax shall have been paid by levy and dstIain
may apply the Of the district for reliet and
~ hibit such evidence he she, they may have OF
W wrong done supposed TO lave been done, and atte
- full Investigation the shall report the case,
VS. such parts of the evidence he may judge material,
AZ cluding also such as may be esardei material by
% marty aggrieyed to Commissioner OF Internal even
is who may, 1t shall be made TO appear 70 MIN that ~
r duty or tax levied collected IN whole or in p
M e wrouguly or uniustly certify the amount wrongful
n aud uujusly levied collected, aud the same shall
,h refunded and paid the person ar persons or party
aoresaid from any money the treasury not Ohery
ry appropriated upon the presentation oil such certificate
49, the proper officer thereof. -.
, sRc 36. And be ii further enacted, That iu all case
dstrAint and OF goods chattels for noupaylnen
e taxes provided this att the bill oil sale of such
e or chaels given by the officer making such sale to
purchaser thereof shall be conclusive eYdeLcs Of
t right Of the officer to make suh sale and o the corree
~ OF his proceedings In selling the same. m -
tb SEC, 81 And be 1t further enacted, That II for
cause ut any time after this act goes into operaion
' laws of the United States cannot be executed in
m or Territory the United States or any part thereof
@ within the District OF Columbia 1t shall be The dut
the President and he hereby authorized to proeee
& execute the provisions Of this act within the limits Of
re- State or Territory or part tereg or ps.Iet o,
~ 80 the authority Of the United states therein
& be reesat lishea, and to collect '4e sums whleh VIZ
% have been from the persons residing or hodiny
erty goods wares merchandise OJect or article Il
sves in liable TO any duty, license, tax, with int
al the rate per centum per annum thereon IRON
gn. slme ~ H. s ,n nnsr the renaiious prescribe
@ this act, applicable, and where not appleah
1a assessment and levy shall he made anu the ume ana
& Of collection regulated by the Instructions anu
tons the Commissioner OF Internal Revenue under
.ns ls direction II the Secretary OF the Treasury
% Sic 3S. And be- it further enacted, That the oil
who may appointed under this act except within
po districts Within any Territory which have b9
10 OF may he otherwise specially provided for by law, sha
de- and hereby ae authorized Ia all where the pay
Ot such has not been assumed by the state 10 per
all the duties relating TO o. regarding tue aesssnt
let collection Ut the imposed by AN act entitled
h1f net to provide trum Imports to
erie terest on the public de aud for other purposes appi
IL he August o. s6l any direct tax which may be here
anart.i /: Provided That the Of Sl93i2, direct
es laid upon tie Territory Of Nebraska by said act sh