New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08

the duty or tax coulc ave been recovered. And
each collector designated In each State, as
by the Commissioner Of internal Revenue snaii re-
ceive credit for the dnies or taxes due for all prop
erty. articles or Objects which, after being offered
by him for sale in manner aforesaid, snali OF ..ay
have been purchased by him in behalf OF the united
States.
PENALTY FOR ExToRTI0N.
SEC q. And be 1t further enacted Ina. eacn or
be guilty of any extortion or oppression
Of bis sct or shall demand other or greater su%s
than sbsl he authorized by this act, snau NC "oo
10 nav a sum not exceeding two thousanu ooiane,
be recovered by and for the use OF the party lnu,e
with costs Of suit, in any court nssihg ~ hs
deoutes shall give receipts for all sums py them
collected and retained in pursuance OF this act.
RpIIrF WHERE BUSINESS Is INTERRUPTED.
SEC. %. And be it further enacted, That in case
any distillery still, or any other ounoiug
any person or persons for any purpose requiring
license under the used by provisions Of
this act and where license shall nave
been crsatsd as aforesaid shall DO burnt Or other
Wise DESTROYED, 90 that the same shall not be IN
actual use for q period Of six months or longer
during ths time for which license has been grantee
the collector for the district wherein the same small
have been situated shall be empowered ana Ierg
by directed, to repay onehalf Of the duties whlcn
NAV have been paid for the license granted therefor
A would have accrued for tho time between snch
burning or destruction thereof and the ne
period for which such license was granted Prortded
That previous to such repayment the said burning or
destruction shall DO verified by the oa'h or smIna
ton of tho owner or superintendent Of such distery
or STILL or other building, AZ aforesad, before q
Judge or Justice of the peace reidng within the SAID
districts And prorlded That the said Judge or JUS
,ice shall indose said certificate bis belief OF the
facts therein set forth and that the burning or de-
struction did not arise from fraudulent intent and
in case Of such repayment Of onehalf OF the duties
AZ aforesaid the license previously granted for such
dstillery or other building, as aforesaid shall be Of
no further avail.
COLLECTORS RIGHT OF INSPECTION.
SIC. %. And be ii further enacted, That a col
leclor or deputy collector shall be authorized to
enter in the day time any brewery, dstillery, man
ticles OF Objects subject TO duty or taxation under
the provisions of this act, are made produced, or
kept, within his district, for the purpose OF exam
ming the sane, inspecting the accounts required
by this act from time TO time to be made. And every
owner Of such brewery, distilery, mandatory
building or place. persons having the agency or
superntendence OF the same, who shall refuse TO adj
nit such officer, or 10 suffer him to examine the
premises to inspect sad accounts, SHALL for every
such refusal forfeit and Pay the sum OF hye hundred
dollars.
PENALTY FOR OBSTRUCTiNG OFFICERS.
SEC. 80. And be It further enacted That il any
person shall forciby obstruct or hinder collector
or deputy collector in the execution of this act or Of
any Of the power and authority hereby vested 10
him. or shall forcibly rescue, 70 be rescued,
any property, articles, objects, after the same
shs II have been seized by him, shall attempt
endeavor to do the person 20 offending shall, for
every such oiicnse, forfeit and pay the sum OF i've
| hundred dollars.
DEPUTIES IN CASE OF SICKNESS.
&c. 81. And be IL fnrtter enacted, That in case Of
the sickness or Temporal availability Of collector to
discharge such Of bis duties cannot under existing
laws be discharged by deputy, they may be de-
volved by him upon one of his deputies; Pr0rided,
That information thereof be inme diately conimuni
Gated 20 the Secretary Of the Treasury aud shall not
be disapproyed by him: And prorided, FURTHER,
That the responsibility of the collector his
ties to the United States shall not be affected OF I'M
psired thereby.
IN CASE OF VACANCIES.
SEC. 81. And be nJnrther enacted. That in case q
collector shall die, resign be removed, the deputy
OF such collector longest in service ct the time imme
diately preceding may and shall until successor
shall be appointed, discharge all the duties Of said
collector and for whose conduct, in of the
death Of the collector his estate shall be responsible
to the United States.
AUTHORITY TO COLLECT AND SUE.
| SIC. 80. And be Il further enacted, That il shall
be the duty of the collectors aforesaid or their dep.
ties their respective districts and they hereby
authorized TO collect all the duties and taxes imposed
by this net, however the same may be designated,
and to prosecute for the recovery Of the same and
for the recovery Of any sum or sums which may be
forfeited b. virtue OF this act and all fines penalties
and forfelures which shall DO incurred by force of
act, shall and may be sued for and recovered in
the of the United States, of the collector or
deputy collector within whose district any such fine,
penalty, or forfeiture shall have been incurred by
bill, plant or informatioD; and, where not other
wise and differently provided for, ono moety thereof
shall be 10 the use Of the United States, and the
other mOiety thereof to the Of the person who if
a collector deputy collector shall first inform Of
the cause, matter, or thing whereby any such fnc
penalty, or forfeiture was incurred.
| PENALTY FOR FALSE SWEARING.
| SEC. 81. And BE- II further enacted, That any per-
son who shall he convicted of willfully taking "A
false oath affirmation in any Of the cases ia which
oath affirmation is required to he taken in viz
tue Of this act shall be liable the pains and pen.
aes to which persons liable for willful and cor.
rupt perjury, and shall moreover, ior;e, the sum Of
live hundred dollars.
MINUTE ACCOUNTS TO BE KEPT.
SIC. -. and be FURTHER enacted, That sepa-
rate accounts shal be kept at the treasury Of all
moneys received from internal duties OF taxes in
each Of the respective States Territories and col
lection dstrcts and that separate accounts shall be
kept of the amount OF each species Of duty OF tax
that shall accrue, ~ 10 exhibit, a. far rs NAV be-
the amount collected from each source of revenue
with the moneys paid to the collectors assessors,
and assistant ssessors and to the other officers en-
poyed in each Of the respective States, Territories
and collection districts abstract in tabular form
of which accounts il shall be the duy OF the Secre
ey Of the Treasury, annually, in the month OF De-
cember, to lay before Congress.
PAY OF COLLECTORS.
SEQ 30. And be u turtter enacted, That there
shall be allowed 10 the collectors appointed under
this act, in full compensation for their services and
that Of their deputies in carrying this oct into effect
commission of four per centum upon the first humid
red thousand dollars, one per centum upon second
one hundred thourand dollars, and one-half of one