Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-26


for the purpose of examining said proper.
ty, articles, or objects, or inspecting the ac.
counts required by this act from time TO
time to heinade. And every owner of such
brewery, distillery, manufnctory, building,
or place, or persons having the agency or
superintendent of the same, who shall re.
fuse to admit any such officer, or to suffer
him TO examine said property, articles, or
objects, or to inspect said accounts, shall,
tor every such refusal, forfeit and pay the
sum of five hundred dollars.
Sec. 2S. And be it further enacted, That
if any person shall torcihly obstruct or him
der a 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 at.
tempt or endeayor so to do, the person SO
offending shall, for every such offence, for
felt aud pay the sum of five hundred dol
lars. aJ3a
Sec. %. Aud be it further enacted, That
in case of the sickness or temporary disa-
bilityo collector to discharge such duties
as cannot under existing laws be dischRrg-
ed by deputy, they may be devolved by
him upon one of his deputies; Provided,
That information thereof be Immediately
communicated to tue Secretary of the
Treasury, and shall not be disapproved by
him: ARd ProDided further, That the re-
sponsibility of the collector or his sureties
to the United States shall not be affected
or impaired thereby.
Sec. 80. Aud be it further enacted, That
in case a 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 col
lectOr longest in service at the time imme-
diately preceding may and shall, until
successor shall be appointed, discharge all
the duties Of said collector; and for the Of
fetal acts and defaults of such deputy a
a remedy shall be had on the official bond
of the collector, as in other cases and of
two or more deputy collectors, appointed
on the same day, tile one residing nearest
the residence of the collector at the time
of his death, resignation, or removal, shall
in like manner discharge the said duties
until the appointment of a successor; Nnd
any bond or security taken OF such deputy
by such collector, pursuant to the fifth sec
tion of this act, shall be available to his
heirs or representatives to indemnify them
for loss or damage Hccruing from any nct
OF the proper deputy so continuing or so
succeeding to the duties of such collector.
SEC. 81. And he it further enacted, That
it shall be the duty of the collectors afOre-
said or their deputies, in their respective
districts, and they are hereby authorized
to collect all the duties and taxes imposed
by this act, however the same may be
designated, and to prosecute for the re-
covery of the same, and for the recovery
of any sum or sums which may be forfeited
by virtue of this act; and all fines, penal
ties, and forfeitures which may be incurred
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 col
lectOr within whose district any such fine,
penalty, or forfeiture shall have Oeen in
Cured, 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
said fine, penalty, or forfeiture may have
been incurred, or before any other 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 moiOty thereof
to the use of the person who, if a collector
or deputy collector, shall irs. inform OF
the cause, matter, or thing whereby any
such fine, penalty, or forfeiture was in
Cured. Ae..s
SEC 50. And be 1t further enacted. That
if any person, in any case, matter, hearing,
or other proceeding in which an oath or
affirmation shall be required to be taken
or administered under and by virtue of
this act, shall, upon the taking of such
oath or affirmation, knowingly and will
lingly swear or atlirCl falsely, every person
so offending shallbe deemed guilty OF per-.
jury, and shall, on conviction thereof, be
subject to the like punishment and penal
ties now provided BY the laws of tue Uni
ted States for the crime of perjury.
Sec. 80. AMd Ge ii further enacted, That
separate accounts shall be kept at the
Treasury of all moneys received from in
ternal duties or taxes in each of the re-
spective States, Territories and collection
districts and that separate accounts shall
be kept of the amount of each species of
duty or tax that shall accrue, so 0s to ex-
hibit, as far as may be, the amount collect
ed from each source of revenue, with the
moneys paid to the collectors and deputy
collectors, and to the other officers employ
ed in each OF the respective States, Terrific
ries and 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 December, to lay
before Congress.
Sec, 81. And De Il further enacted, That
there shall be allowed to the collectors ap-
pointed under this act, in full compensation
for their services aud that of their deputies
in carrying this act into effect, commis-
sion of four per ceutum upon the fret hun.
dred thousand dollars, and two per contum
upon all sums aboveone hundred thousand
dollars such commissions to be computed
upon the amounts by them respectively
raid ovRr mil accountpJ for under the in
structions of the Treasury Department =
Prori1ed, That in no case shall such COM
missions exceed the sum of ten thousand
dollars per anunm, except as hereinafter
provided. And there shalt be further al
lowed to each collector his necessary and
reasonable charges for stationery and blank
books used in the performance of his OH
cial duties, which, after being duly exam
ined and certified BY the Commissioper of