, 1862-06-27

amount Of damages accFufng tos the party In
5nred, to be recovered by and for the use Of
be dismissed from Office, and be disqualified
from holding such Office thereafter; and each
and every collector, or his deputies, shall give
receipts for 81 sums BY them collected aud re-
talned IN pursuance OF this act.
SEC q. And be it further enacted, That a
collector or deputy collector, assessor or as
siEtant aesessor hhall be authorized to enter,
in the daytime, any brewery, dlatil1ery, man
nrastosy building o. Rlace Mhe5e any property
under the provisions Of this act, are made,
produced or Kept, Within bis district, 90 far as
it may be necessary for the purpose Of exam
zas eaid psoPe1t5, articles q objects or
irom % lime TO 11n,,c- ,,c-'so be made. And every
owner Of sueh brewery, di.tillerg. manuS:.:S:- !
tory, building, or place, OF persons having
the agency or superintendent OF the same,
who shall refuse 20 admit auch officer, or to
Euher nun Is examine said property, articles
or oh1ec.s, OF TO inspect such accounts, shall,
tum Of five hundred dollars.
SEC. IS. Ard b il further enacted. That il |
any person shall forcib1y obstruct or hinder 8 |
collector or deputy collector In the execution |
Of this act, OF Of any power and anthority
hereby vested In him, or shall forcibly rescue, |
or cause to be rescued. any property, articles,
or objects, after the same shau have been |
seized by him, or ehan attempt Or endeaEor
go to do, the person SO offending Shall, for
every such ohenses foHeit and pay the sum Of
SEC. =. Znd b. It further enacted, That in
case Of the sickness OF temporary disability |
Of collector to discharge such Of his duties
as cannot under existing laws be discharged
by deputy, they may be derolved by him
npon one Of his deputies: Provided, that IN
formation thereof be immediately conmuni-
cated 10 the Secretary Of the Treasury, and
khsl not be disapproEed By him: And pro
Tided, further, that the responsibility Of the
collector or his sureties to the United States
ehau not be affected or impaired thereby.
SEQ. 80. And Be it further enacted, That In
case . collector shall die, resign, or be re-
moved, the deputies Of such collector shall
continue TO act until their SUCCESSORS are ap-
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 official acts aud de-
on lie official bond Of the collector, as il
Other cases; and Of two or more deputy col
1ecto1s, appointed on the same day, the one
residing nearest the residence Of the collector
val, ehall in Ike manner discharge the said du-
ties until the appointment OF asuccessor; and
any bond or security taken of such deputy by
such collector, pursuant to the fifth section Of
this act, shall be avsilable to his heirs or rep
Iesentatives to indemnify them for loss or
damage accruing from any aet Of the proper
deputy SO Continuing or 20 succeeding to the
duties OF such collector.
SEC. 81 And be it further enacted That 1t
shall be the duty Of The collectors aforesaid,
or their deputies, in their respective districts,
and they arc hereby authorized, to collect ali
the duties and taxes imposed by this act how
ever the same may be designated, and to pros
ecute for the recovery 9! the same, and for the
recovery OF any sum OF Sums which may be
forfeited By virtue of this act; and ell dnes,
penalties and torfeitures which may be incur
red or 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
FloEe district any such fine, penalty or for
deiture shall have been inquired, in any proper
form OF action, or by any appropriate form OF
proceeding, before any circuit or district court
Of the United States for the district within
which satd fine, penalty or forfeiture may have
been lEcuIrtd, or before any other court Of
competent jurisdiction; and, where not 9TH
erwjse and differently provided for, one moiety
thereof shall be to The use OF the United
States, and The other thereof to the use Of the
person who, ii 8 collector or deputy collector,
shall first inform Of the cause, matter OF
thing whereby any such fine, penalty or for
feitnFe was incurred.
SEC %. And be it further enacted, That il
any person, In any case, matter, hearing,
or other proceeding in which All oath 81
affirmation shall be required to be taken OF
administered under anu hy virtue OF this act,
shall, upon the taking Of such oath or affirm
alton, knowingly and willingly swear OF
be deemed guilty Of perjury, ~ % and shzil, or or
conviction thereof, be EnbJect to the like pun.
jshmtnt and penalties row provided by the
laws Of tho United States for the crime ol
Perjury.
SIC. 49, Aad be it further enacted, That
Separate accounts shall be kept at the Treas
pry of all moneys received from internal du.
tics or taxes ia each OF the respective States,
Ttlfitories snd collection districts, and thai
49, hall IT,
of each species Of duty or tax that shall ac
cr1e, 60 as to exhibit, as far as may be, the
amnunt collected from each source Of reye.
nue, with the moneys Paid to the collectors
ang deputy collectors, and to the Other
officers employed in each Of the respective
States, Territories aud collection districts
an abstract in tabular form of which accounts
It shall be the duty Of the Secretary Of The
Treasury, annually, in the month Of Decem,
bee, to lay before Congress.
SEC. 81. And be 1t further enacted, Thai
there shall be allowed to the collectors ap
Poi, ted under this act, In full compensation
tor their services and OF their deputies in car
r!1Dg this act Into effect, q commission Of foul
per ceptum upon the first hundred Thousand
de1lsrs, and one per centum upon all sum:
above one hundred Thousand dollars; suct
commissions to be computed upon tn.
amounts b5 them respectively paid over ant
accounted for under the Instructions OF th
Treasury department: Provided, That in nj
case shall such commissions exceed the SUI
Of len thousand dol,ars per annum, An.
there shall bs further allowed to each collec
Tor bis necessary AID reasonable charges fo
stationery and blank books used in the pei
1orlnance OF his odiclal duties, which, afta
being eSnrnin5d by the Commissioners Of r.
terna1 Revenue, shall be paid out OF th
Treasury: Provided. That the Secretary Of th
Treasury he authorized to make such furthe
allowance for deputies rs may be REASONABLE
in cases in which, from the territorial exte1
Of the district, it may seem just to make sue
allowance.
SEC IS. dnd be It further enacted, That whc
any duty or tax shall have been paid by Ley
and distraint, any person or persons or p2ri
who may feel aggrieved thereby may apply
the assessor Of the district for relef, and e.
hibit such evidence as he, she or thay m;
have Of the wrong done, or supposed to ha,
been done, and o1ter a full Investigation II
assessor ehnl1 report the case, With such par
Of the ey1derce as he may judge material, i
cindipg also such as may be regarded n3teri
by the party aggrievrd, 10 the commission
of internal revenue, who may, If it shall |
made to appear to him that such duty or I!
was levied or collected, in whole or in pal
wrongfu11y OF upjustly, CERTIFY the asaou
and tht same shall be refunded and paid to Il
persons or party as aforesaid, from any none
In the treasury not otherwise appropriate
upon the presentation of such Certificate
the proper oflct + thereof.
Sec Sc. -41d be II J,tTther enacted. That
all cases Of distraint aud sale Of goods 4,
chattelB, for non-pay 1lent of taxes rrovid
for in this act, the bill uf sale Of such goo
or chattels given by the officer making su
sale to the purchaser thereof shall be concl
Eive evidence OF the right Of the officer
make such saf:, ard Of :hc correctness Of |
proceedings in selling the same.
SEC. 81. -47:d ic it further enacted, That
feF any canae, at any time after this act &C
Into operation, the laws Of the United Stad
Cannot be executed in State or Territory
tEc United States, or .ny part thereof, it sh
be the duty OF the President, aud he IS hert
authorized, TO proceed to execute the pro
x;ons OF tits act within tie limits
Euch state or Territory, or part the
Of, OF District Of Columbia, 50 sc
as the authority OF the United States ther
shall be re-established, and to collect
sums which would hare been due from
perBons residing or holding property, goo
wares or merchandise, object OF article the7
liable to any duty, license or tax, with in1
est st the rate OF six per centum per ann
thereon from the time such duty license
tax ought to have been paid until paid il
manner and under the regulations prescii
In this act. 80 far as applicable, and where
applicable the assessment and levy shall
made and the time and manner of collect
regulated BY the instructions and directi
OF the Com missioner of 1u1t?ua1 Reret
under the direction Of the Secretary Of
Treasury
Sec. 38. And BE- it further enacted, That
officers who may be appointed under this
except within those districts within any 8
OF Territory which ha9e been or may be ct
xriaa Rnerfa1Tv 1,%4,rfda5 FIR hx 1ot1- e1,ora