Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-09-04
va. THURSDAY MORNING, SEPTEMBER a, 1862

and expenses Of every description 70 be al
lowed by such court, shall be 6rst paid,
and the balance, If any, deposited accord
ing TO the order of such court, to be
paid under its direction TO such person
or persons as shall establish their law
full title to the same. The deed or deeds
or any proper conveyance Of such property
or personal estate, or any portion thereof,
so sold under such Judgment or decree, ex-
ecuted by the Offices lawfully charged with
carrying the same into effect, shall vest in
the purchaser thereof all the title Of the
delinquent to the property or personal es-
tates sold under and by virtue Of such judg-
ment or decree, and shall release every
other portion of such property OF personal
estate from the lien or charge thereon ere
ated by this act. And every person or per-
sons who shall have iu his possession,
charge, or custody, any record, file, or pa
per containing, or supposed 70 contain, any
information concerning such property or
personal estate, as aforesaid, passing from
any person who may die, as aforesaid, shall
exhibit the same at the request Of the coll
lector of the revenue, his deputy, or agent
sad to any law officer ofthe United States,
in the performance of his duty under this
act, his deputy or agent, who may desire to
examine the same aud If any such person,
dy, any such records, files, or papers, shall
refuse or neglect TO exhibit the same on re-
quest, as aforesaid, he shall forfeit and pay
the sum of fVe hundred dollars and In
case of any delinquency in making the
schedule, list, or statement, or in the pay
ment of the duty or tax accruing. or which
should accrue thereon, the assessment and
collection shall be made as provided for in
the general provisions of this act Provid-
ed, In all legal controversies where such
deed or title shall be the subject OF Judicial
investigation, the recital in said deed shall
be presumed to be true, and that the re-
quirements of the law had been complied
With by the officers Of the Government.
Sec. lib. And be it further enacted,
That whenever by this act any license, du-
ty, or tax of any description has been i'm
posed on any corporate body or property
Of any incorporated company, it shall be
lawful for the Commtssioher of Internal
Revenue to prescribe and determine in
what district such tax shall be assessed
and collected, aud to what Officer thereof
the official notices required Ia that be-
half shall be given, aud Of whom pay
ment of such tax shall be demanded.
Sec. ia. Aud be It further enacted,
That all articles upon which duties are i'm
posed by the provisions of this act which
shall be found In the possession OF any
person or persons for the purpose of be-
ing sold by such person or persons in fraud
thereof aud with the design to avoid pay
ment of said duties, may be seized by any
collector or deputy collector who shall
have reason to believe that the same are
possessed for the purpose aforesaid, and
the same shall be forfeited to the United
States. And the proceedings to enforce
said forfeiture shall be 10 the nature OF a
proceeding in rem in the Circuit or District
Court of the United States for the district
where such seizure is made, or in any other
court Of competent Jurisdiction. Aud any
person who shall have in his possession
any such articles for the purpose Of selling
the same with the design of avoiding pay
meut of the duties imposed thereon by this
act, shall be liable to q penalty OF one
hundred dollars, to be recovered as here
inbefore provided