Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-26
OFFICIAL.
Laws OF THE UNITED STATES,
By lie President Of Me Urusa States of
America.

Laws OF THE UNITED STATES,
By lie President Of the Urusa States Of
1 America.
(PuBLlc NO 97.)
Sec. % And be it further enacted.
That tile several collectors shall, at tho
expiration Of each and every month.
after they shall, respectively, commence
their collections, transmit to the Commits
sloner OF Internal Revenue statement of
the collections made by them respectively.
within the month, and pay over monthly,
or ut such time or times as may be required
by the Commissioners of Internal Reye-
nue., the moneys by them respectively
collected within the said term, and at such
places as may be designated and required
by the Commissioner of Internal Revenue:
and each of the said collectors shall com
plete the collection of all sums annually
assigned to him for collection, as afore-
said, shall pay over the same into the
Treasury, and shall render his final account
to the Treasury Department as often as
he may be required, and within six months
from and after the day when he shall have
received the collection lists from the said
assessors or assistant assessors, as afore-
said And the Secretary Of the Treasury
is authorized to designate one or more
repositories in each State, for the deposit
and safekeeping of the moneys collected
by virtue of this act and the receipt of
the proper officer of such depository to
collector for the money deposited by him
shall be sufficient voucher for such col
lector in the settlement of his accounts ut
the Treasury Department; and the Com
missioner of Internal Revenue may, under
the directions of the Secretary of the
Treasury, prescribesuch regulations with
reference to such deposits rs he may deem
necessary.
Sec. 94 And be it further enacted, That
each collector shall be charged with the
whole amount of taxes by him receipted,
whether containedin lists delivered to him
by the assessors, respectively, or delivered
or transmitted to him by assistant asses
sOrs from time to time, or by other col
lectors, and shall be credited with the
amount of duties or taxes contained in
the lists transmitted in the manner above
provided to other collectors, and by them
receipted as aforesaid; and also for the
duties OF taxes of such persons ms may
have assembled, or become insUlyent, prior
TO the day when the duty or tax ought,
according to the provisions of this act, to
tllNG DCSIl GOllGClGuJ IIONluGuI lLluI IL
shall be proved to the satisfaction of the
First Comptroller of the Treasury that
due diligence was used by the collector,
and that no property was left from which
the duty or tax could have been recovered.
And each collector shall also lie credited
| with the amount all property purchased
by him for the use of the United States
provided he shall faithfully account for,
| and nI-nr tl,o ,,nnnandS +I,nr.pf ,,r,1,, Z,
resale of the same rs required by this
act
SEC. 25. Aud be it further enacted, That
If any collector shall fail either 10 collect
or TO render his account, or to pay over in
the manner or within the times hereinbe-
fore provided, it shall be the duty of the
First Comptroller of the Treasury, and he is
| hereby authorized aud required, immedi-
ately after such delinquency, TO report the
same to the Solicitor of the Treasury, who
shall issue a warrant of distress against
such delinquent collector and his surelies,
directed TO the marshal of the district,
therein expressing the amount of the taxes
with which the snid collector is chargea-
BILE, and the sums, IL nry, which have been
paid. And the said marshal shall, himself,
or by his deputy, Immediately proceed to
levy and collect the sum which may re-
main due, by distress and sale of goods and
chattels, or any personal effects of the de-
linquent collector, giving at least FIVE days
notice of the time aud place of sale, in the
manner provided by law for advertising
/ sales of personal property or execution in
the State wherein such collector resides;
and, furthermore, if such goods, chattels,
and effects cannot be found sufficient to
satisfy the said warrant, the said marshal
or his deputy shall and may proceed to levy
/ u al. - i L..
distress and sale of the goods aud chattels,
or any personal effects, of the surety or
sureties of the delinquent collector, giving
notice as hereinbefore provided. Aud the
bill of sale of the officer of any goods, chat
tells, or other personal property, distrained
and sold as aforesaid, shall be conclusive
evidence of title to the purchaser, and
prima facie evidence of the right of the
officer to make such sale, and of the cor
rectness of his proceedings in selling the
same. And for want of goods and chat
tells, or other personal effects of such col
Hector or his sureties, sufficient to satisfy
any warrant of distress, issued pursuant to
the preceding section of this act, the lands
and real estate of such collector and his
sureties, or SO much thereof as may benne-
cessary for satisfying the said warrant,
after being advertised for at least three
weeks in not less than three public places
in the collection district, and in one news
paper printed in the county or district, if
any there be, prior to the proposed time of
sale, may and shall be sold at public auc-
ton by the marshal or his deputy, who,
upon such sale, shall, as such marshal or
deputy marshal, make aud deliver to the
purchaser of the premises so sold deed of
conveyance thereof, to be executed and ac-
Iknowledged in the manner aud form pre-
scribed by the laws of the State in which
said lands are situated; which said deed
so made shall invest the purchaser with all
the title and interest of the defendant or
defendants named in said warrant existing,
at the time of seizure thereof And al
mnneYs That may remain of the proceeds of