Nebraska advertiser., 1862-11-01


to discharge such Of bis duties rs cannot under ex
isting laws be discharged by = deputy, they may b,
tdsvOlved By him upon ono of his deputies: Provided
That information thereof be Immediately coinnuni.
Gated to the Secretary, and shall not be disapproved
by him: And provided, further. That the respUns
Utility of the collector or his sureties to the United
States shall not be affected or impaired thereby.
Sec. 80. And be It further enacted, That in case
a collector shall die, resign, or be removed, the dep.
uties Of such collector shall continue to act until
their successors are appointed and the deputy Of
such collector longest In service at the time imme-
diately preceding may and shall. until n successor
shall be appointed, discharge all she duties Of said
collector; aud for the official acts and defaults Of
such deputy 3 remedy shall be had on tho oficial
bond Of the collector, as in other cases; and Of twl
or more deputy collectors, appointed on the same
day, the one res ding nearest tho residence of the
collector at the tille Of his death. resignation, OF
removal, shall in like manner discharge the said du.
ties until the appointment Of = successor and any
bond or security taken If Euch deputy BY such col.
]lcctor, pursusn: to the NTH section Of this act, shall
be available to his hsirs or representatives to in
demRify them for loss or damage s,erGjng from any
act Of the proper deputy 50 continuing or 50 succeed
Ing to the duties Of such collector.
Sec. 81. And be 81 further enacted, That it shai!
be she duty Of the c~Ollset7r sfaresaii, or their dep
utes, Ia their respective districts, and they ere here
by authorized, to collect all ths duties&ni taxes i'm
posed by this act. however the sane may beGesjg-
mated, and to prosecute for the ? Oovsry Of the sams
- 49, ~ VI ny -4AA' ~ GAhAr WAASH IA
be forfeited by virtue Of this aet; AMI al dHes, PEN
altos, And fOrfeitures which may be incurred or inn
posed by virtus of this act, shall and may be sued
Tor aud recovered, in the mama 4 the United States.
or Of the collector within whose district and such
tine, PeHalty, or Forfeiture shall havs been Insured.
in suy proper form Of action, or by any approximate
form Of proceeding, before any circuit or district
court Of tie United States for the district within
which said 6ne. penalty, or forfeiture may have been
incurred, or before any other court Of con aeuent
! lurISdlaLaD. aud whore nat ythprwfsa an III Farau-
ty provided for, one moiety thereof shall BE- to the
use of the United States, and the other muiety
thereof 70 the use Of the person VIII, if a c~oIe,tor
OF deputy collector, shall ftst inform Of the cause,
matter, or thing wncrvSy any such Tine, penalty, Or
forfeiture was incurred.
Sec. 81. And be it fuI tner enacted. That if any
person IN any case, matter, bearing or other pro-
ceedins in which an oath OF aGi shah b6s re-
qnlrcd t. be taken Or administered uGder and by
virtue Of this act, shall, upOn toe tsking If such
oath or affirmation, knowingly and willingly swear
or adrm falsely, every person SO Ofeading shall be
deemed guilty of perjury, and shsll, on conyiction
Jion thereof, be subject to the like punishment snd
penalties now provided by the laws Of the United
States for the crime Of perjury,
Sec. 81. Aud be il further ensctoi, Th.t sepa-
rate acoOuntS shall be kept at the treasury of all
moneys received from internal duties or taxes In
tue respective States, Territories, and collectison
districts and that separate accoUnvs shall be kept
Of the amount Of each species OF duty Or tax that
SA"A - = " a. 70 Aul0lk "a LdG - iuAy Dos lhb
amount collected from each source Of revenue. with
the moneys paid to the collectors and deputy coiIeo-
tors, and TO the other officers employed in each Of
the respective States, Territories, and collection dis
trlcts, au abstract in tabular form Of which accounts
IL snail be the duty of the Secretary OF the Treas
ury, annually 10 the the month OF December, to lay
befOEe Congress.
Sec. 81. And be it further enacted, That there
shall be allowed to. the collectors appointed under
tnis act, in full cJmJensation for their services aud
that At their IDENTITIES IN nuFrvinU tlis gct iuUo pf-
feet, a commission Of four per centum upon the
hrst hundred thousand dollars. aud Two per centum
upon all sums above one hundred taOlsaat dollars 4;
such commissions to be computed upon the amounts
by them respectively paid over ami accounted tpr
under the Instructions Of the treasury Dopartmsns
Provided, That in no case shalt such commission;
exceed Sue sum Of ten thousand dollars per annun.
except as hereinafter provided. And there shall oe
further allowed 70 each collector his necessary ana
reasonable charges for stationery and plans 0'okS
used Al the performance of his official duties, which
alter being duly examiRed and cergifed by the Com
missioner Of Internal Revenue, shall be paid out OF
the treasury: Provided, That Jhe Secretary OF the
Treasury be authorized TO make such further allow
ance as may be reasonable in cases III which, frou
? the territorial extent Of the district, or from tht
aInOuHtof internal duties collected, il may seem uEi
to make Such allowance but the whole compehsA'
iUn shall not exceed zen thousand dollars, except II
collection districts embracing more than one con
grcssIOusl district.
See. IS. Aud be it further enacted, That wher
any duty or tax shall have been paid by levy anc
u dIstrainC, any person or persons or party who may
feel agsrIsycd thereby may apply TO the assessor %
/, tho district for relief, and EXHIBIT ouch evidence as
be, she, or they may have Of the wrong done, o
supposed TO have been doue, and after = fall lDVeS-
ugaJiOn tue assessor shalt report tbe case, with such
RI parts Uf the evidence ss he nay deem material, IL
. Guiding A.SO such as may be regarded as materla
by the party agyryeVed, to the Commissioner OF L.
ternsi Revenue. mnO may, if IL shall be m4de TO Sp-
: pear to nun that such duty or tax was LEVIED 1r col
II lected, IN whole o. Ia part, Wrongiuhy or GnJN>Hy
; certify the amount wrOngfully anu u1Ju4tiy ie'lef
OF collected, and the sans shall be Refunded %ao
paid to the person or persons or party as aforesaid
/ frvm any moneys in the treasury NOS otnsr" Use sP
q propre4tcd, upon the presentation VI such certlhcat
I TO the proper Uticer thereof. ,
Sec. 35. And be is further enacted, That IN al
! cases Of dlstralnt and sale Of goods or ohatties. to
uon-payment Of taxes provided for in this act, IN
blu OF sale of such goods or chEttl6s given by tn
q ofiosr making such sale TO the purchaser therco
snail be conclusive evidence Of the TlEht OF the ON
\ Ger 10 maks such sale, and Of tue corre>thNss VI III
I proceedings in selling the same.
Sec. 81. Snd be II further enacted, That u 10
q any cause, at any time after this act aoes into ope
n ration, the laws of tho United States clnnot be ex
= ecuted ia a State o. Tsrrit Try of the United States
: or any part. thereof, CT within the District OF 20
lumbIa, il. shall be the duty OF the President, ans
: ns is hereby authorized, TO proceed to execute IN
! provisions Of this act within the limits % sue
, state or Territory, % part thereof, OF DlstfletOI W
] iulnDlh, 50 SOON a . TIC AulnVAAAy vi SO UNIV
"A states therein snail be 7e-estAblIshed, and to collec
n the sums which WOuid have been due from the p5r
- sons residing Or holding property, goods, wares, Q
merchandise, object or article therein ll2Ols 10 an,
! duty. license, or tax, with interest ~ the rate Of 81
n ! per SeRtdm per annum thereon from tie time sue
duty, license, or tax ought to have been PSId uRti
:. paid in the manner and under the regulations pre-
scrlbed IN this scE, sS far as applicable, and Wher
nos apple able the assessment ami leVVsbAL De MA
n and the time and manner of collection regulated 0
I 80. F-,,rr aAa .lsr.fitns at She salNuE
oil Internal Revenue. under the direction q thsoeS
rotary Of the Treasury. BE - !,
Sec. IS. Cand be 1t further enacted, mat u
: ofses who may be sp Jointsi under this act, e2ccE
10 wltliu those districts within aOy State or ierriI0r
which have been Of may be otherwise specially pr
a Uded for by law, snail be, and hereby are, authcl
a lied, in all cases where the payment OF such tax "a
"A not been assumed by the State, to perform Al "a
duties relating to or regarding the assessment 40
collection Of the direct tax imposed oy n set eh'
lied AN act to provide increased revenue IRON in
/, arts. to DAY interest on the public debt, ana IL
other purposes" approved August NTH eighties
. hundred aud slxty-One, or any direct lax Whion tn'
= ba herrsfter enacted: Provided. lhat the SUN
nineteen thousand three hundred and Twelve 40
: ar. dirset tax, lad upsn the Territory OF NeorH
IA by said act, shall be paid and satlsnoa oy oeuuc
: ing said amount from the appropriation lVt lss's.
: nv, expeuses o.. the Territory Of Ne0rasKS l"I u
year ending thirtieth OF june, eighteen h1hO'slSn
~ sixty-tnrer, and no further claim snail Dc mso9 =
said territory for legislative expenses t1f SSlo ye'
- Provided, further, That the state OF lehnsSs'
a, snail nave u1ul the FIRST day Of nettO =
sumo he payment Of her portion VI said TAX ?