The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19
CCnl;nued from, lst page.

upop such sale, shall, as such Marshal or
DEPUTY Marshal, make and deliver to the pur.
chaser Of the premises 90 sold deed Of convey.
ance thereof, to be executed and acknowledged
In the manner and form prescribed BY the laws
Of the State in which said lands are situated,
which sad deed 80 made shall invest the pur-
chaser with all the title and interest Of the de-
PENDANT or defendants named in said warrant
existing at the time Of seizure thereof. And oil
moneys that may remain Of the proceeds of such
ole after satisfying the said warrant Of distress,
and paying the reasonable cost and charges of
esIe, shall be returned to the proprietor Of the
lands or real estate sold as aforesaid.
iai Sec. 26. Aud be it further enacted, That
each and every Collector, or his Deputy, who
shsll exercise or be guilty Of any extortion or
swillful oppression, under color Of this act, or
8 knowingly demand other or greater sums than
shall be authorized by this act shall be liable to
pay sum not exceeding double the amount Of
damages accruing to the party injured, to be re-
{ covered by and for the use Of the party injured,
with costs of suit, and shall be dismissed from
Office, and be disqualified from holding such Of
fee 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. "a. And be it further enacted, That a
= Collector, or Deputy Collector, Assessor or As
sistant Assessor, shall be authorized to enter in
the day time, any brewery, distillery, manufac.
tory, building, or place where any property, ar
ticle, or objects, subject to duty or taxation un.
der the provisions OF this act are made, produc.
ed, or kept within the district, SO far as it may
be necessary for the purpose of examining said
property, articles, or objects, or inspecting the
accounts required by this act from time to time
to be made. And every owner of such brewery,
distillery, mandatory, building, or place, or
persons having the agency or superintendent
of the same, who shall refuse to admit such of.
fcer, or to suffer him to examine ssid property,
articles, or objects, or to inspect said accounts,
shall, for every such REFUSAL forfeit and pay the
sum of $500.
Sec. %. And be it further enacted, That if
any person shall forcibly obssruct or hinder q
collector or deputy collector in the execution of
this act, or Of any power and authority hereby
vested in him, or shall forcibly rescue, or cause
to be rescued, any property, articles, or objects
after the same shall have been seized by him, or
shall attempt or endeaver 80 to do, the person
90 offending shall, for every such ofense, forfeit
and pay the sum of $500.
Sec. 80. And be it further enacted, That III
case of the sickness or temporary disability OF
collector to discharge such of his duties as can.
not under existing laws be discharged by depu.
tys
bis deputies: provided,v That information there.
of be Immediately Communicated to the Secre-
tary Of the Treasury, and shall not be disapprov-
ed by him: And, provided further, That the re-
sponsibility of the collector or his sure:ies to
the United States shall not be affected or i'm
paired thereby. q, ,
Sec. 80 And be it further enacted, That in
case collector shall die, resign, or be removed,
the deputies of such collector shall continue to
act until their successors are appointed; and
the deputy of such collector longest in service
at the time Immediately preceding may and shall
until successor shall be appointed, discharge
all the duties Of said collector; and for the off.
cial acte and defaults of such deputy remedy
or, as ia other cases; and of two or more depu.
ty collectors, appointed on the same day, the
one residing nearest the residence of the co!lec-
tor at the time of his death, resignation or
removal, shall in like manner discharge the said
duties until the appointment of successor; and
any bond or security taken of such deputy by
such collector, pursuant to the fifth section Of
this act shall be available to his heirs or repre-
sentatives to indemnify them for loss or damage
accruing from any act of the proper deputy so
continuing or so succeedingto the duties of such
collector.
Sec. 81. And be it further enacted, That it
shall be the duty Of the collectors aforesaid, or
their deputies, in their respective districts and
they are hereby authorized to collect all the du.
ties and taxes imposed by this act, 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 by
virtue of this act; and all fines, penalties and
forfeitures which may occur or be imposed by
virtue Of this act, shall and may be sued for and
recovered in the name Of the United States, or
of the collector within whose district any such
fine, penalty or forfeiture shall have been incur
red in any proper form of action, orby any APP
propriate form of proceeding, before any circuit
or district court Of the United States for the
district within which said fine, penalty or forfeit
ure may have been incurred, or before any 9th
ct court Of competent jurisdiction; and, where
not otherwise and differently provided for, one
moiety thereof shall be to The use Of the United
States, and the other nloiety thereof to the use
Of the person who if collector, or deputy col
lector, shall first inform of the cause, matter, or
thing whereby any such fine, penalty or forfeit
ute was incurred. 49,
Sec. 50. And be i. further enacted, That if
any person, in any case, matter, hearing or 9th.
er proceeding in which an oath Or affirmation
shsll be required to be taken or administered
under and by virtue Of this act, shsll, upon the
taking Of such oath or Affirmation, knowingly
and willingly swear or affirm falsely, every per.
son 90 offending, shall be deemed guilty Of per
jury, and shall, on conviction thereof, be subject
to the like punishment and penalties now proyi-
ded by the laws of the United States for the
crime Of perjury. III, 80.
Sec. 33. And be it further enacted, That
separate accounts shall be kept at the Treasury
of all moneys received from internal duties or
taxes in each of the respective States, Terrific
ries, and collection districts; and that separate
accounts shall be kept Of the amount Of each
species of duty or tax that shall accrue, so as to
exhibit, as far as may be, the amount collect
ed from each source of revenue, with the mon.
eys paid to the collectors and deputy collectors,
and to the other officers employed in each of the
respective States, Territories and collection dis.
trlcts, an abstract in tabular form of which &C.
counts 1t shall be the duty of the Secretary of
the Treasury, annually, in the month of Decem.
Der, to lay before Congress.
Sec. "a. And be it further enacted, That
there shall be allowed to the collectors appoint.
ed under TINS act, in full compensation for their
this act into effect, Commission Of four ner