Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11


personal effects OF the delinquent Collector Civ
ing NJ least five days notice of the time and piae
OF sale, IN the manner provided by law for adver
tising sales of personal property ON execution il
the State wherein such Collector resides; and fur
thermOre, If such goods, chnttles and effects can
not be found sufficient to satisfy such warrant tn,
said Marshal or his Deputy shall and may proceed
to levy and collect the sum which remains due
by distress and sale of goods and chattes, or an,
personal effects of the surety or suretics of The
delinquent Collector giving notice rs hereinbe
fore provided. And the bill of sale of the officer
OF any goods, chattles or other personal proper
ty, destrained and sold as aforesaid shall be con
conclusive evidence of title to the purchaser and
prima tace evidence of the right of the officer 10
make such sale and Of the correctness of his pro
ceedings In selling the same. And for want oi
goods and chattles or other personal effects oI
such Collector or his sureties sufficient to satisfy
any warrant of distress, issued pursuant to the
preceding section of this act, the lands and real
estate such Collector and his sureties or so much
thereof us may be necessary for satisfying the said
warrant, after being advertised for at least three
weeks In no less than three public places in the
collection district, and in one newspaper printed
In the county or district, If any there may be- pri
or to the proposed time of sale, may and shall be
sold at public auction by the Marshall or his
Deputy, who, upon such sale, shall, as such Mar
shal or Deputy Marshal, make and deliver to the
purchaser of the premises so sold deed of con-
veyance thereof to be executed and acknowledge
ed in the manner and form prescribed by the laws
OF the State In which said lands are situated,
which said deed so made shall invest the pur-
chaser with all the title and interest of the de-
PENDANTS named In said warrant existing at the
time of seizure thereof And all moneys that may
remain of the proceeds of such sale after satisfy
ing the said warrant of distress, and paying the
reasonable cost and charges of sale, shall be re-
turned to the proprietor of the lands or real es-
tate as aforesaid.
SEC. 26. And be il further enacted That each
and every Collector, or his Deputy, who shall cx-
ercise or be guilty of any extortion or willul OPP
preston, under color of this act, or shall know
ingly demand other or greater sums than shall be
authorized by this act, shall be liable to pay
snm not exceeding double the amount of DANA
ges accruing to the party injured, to be recovered
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 office there
after and each and every Collector or his Dep
utics shall give receipts for all sums by them col
lected and remained in pursuance of this act.
SEC. 21 And be 1t further enacted, That Col
lector or Deputy Collector, Assessor or Assistant
Assessor shall be authorized to enter, in the day
time, any brewery, distillery mandatory, build
ing, or place where any property, articles, or OBJ
jects, subject to duty or taxation under the pro-
visions of this act are made, produced, or Kept
within his district so TAR as 1t may be necessary
fol the purpose of examining said property, arti-
cles, or objects, or inspecting the accounts re-
quired by this act from time to time to be made.
And every owner of such brewery, distillery,
manufactory, building, or place, or persons hav-
ing the agency or superintendence of the same,
fer him to examine said property, articles,
or objects, to inspect said accounts, shall,
for every such refusal, forfeit and pay the sum OF
$500.
SEC. 2S And be it further enacted, That if any
person shall forcibly obstruct hinder collect
or or deputy collector in the execution of this
act, or of any power or 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 endcavor so to do the person so of.
tending shall, for every such offence, forfeit and
pay the sum of $500
SEC. 49, And be it further enacted, That in case
of the sickness or temporary disability of a col
lector to discharge such of his duties as cannot
under existing laws be discharged by deputy,
they may be devolycd by him upon one of his
deputies provided, That information thereof be
Immediately communicated to the Secretary Of
the Treasury, and shall not be disapproved by
him: And provided further That the RESPONSE
bility of the collector his sureties to the Uni
ted States shall not be affected or impaired
thereby.
SEC 30. And 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 collector longest in service at the
time Immediately preceding may and shall, until
a successor shall be appointed, discharge all the
duties of said collector; and for the official acts
and defaults of such deputy remedy shall be
had on the official bond Of the collector, as in
other cases; and of two or more deputy collec-
tors, appointed on the same day, the 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 ap-
pointment of o successor and any bond or Sc
curity taken of such deputy by such collector,
pursuant to the fifth section of this act, shall be
available to his heirs or representatives to indem-
Nifty them for loss or damage accrung from any
act Of the proper deputy SO continuing so sue
ceeding to the duties of such collector
SEC. 81 And be it further enacted, That it
I1l Il gNf tI.... ut.N
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 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 the Collect
or within whose district any such fine, penalty, or
forfeiture shall have been incurred 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 in
curred or before any other court of competent
jursdiction; and, where not otherwise and
differently provided for, one moety thereof shall
be to the use of the United States and the other
moiDty thereof to the use of the person who, If n
collector or deputy collector, shall first inform
of the cause, matter or thing whereby any such
fine, penalty, or forfeiture was incurred.
SEC. -. Ana be II turtncr enacted, That II any
person, in any case, matter, hearing, or other
proceeding in which an oath or affirmation shall
be required to be taken administered under
and by virtue of this act, shall, upon the taking
of such oath or affirmation, knowingly and viii
lingly swear affirm falsely, every person so of
Tending shall be deemed guilty of perjury, and
shall, on conviction thereof, be subject to the
like punishment and penalties now provided by
the laws of the United States for the crime Of
perjury.
SEC. 49, And be it further enacted, That sepa-
rate accounts shall be kept at the Treasury of all
moneys received from internal duties or taxes in
each of the respective States, Territories and col
lection districts and that separate accounts shall
be kept of the amount of each species of duty
or tax that shall accrue, as to exhibit, far
may be, the amount collected from each source
of revenue, with the moneys paid to the collect
ors and deputy collectors and to the other Off
GERS employed in each of the respective States,
Territories, and collection districts, abstract
in tabular form of which accounts in shall be the
duty of the secretary of the Treasury, annually,
in the month of December to lay before Con-
gress.
Sec. 81 And be it further enacted That there
shall be allowed to the collectors appointed un-
der this act, in full compensation for their servi-
ces, and that OF their deputies in carrying this
act into effect commission of four per centum
upon the first 500, 600, and two per centum upon
all sums above 100000; such commissions to be
computed upon the amounts by them respective
ly paid over and accounted for under the instruc-
tions of the Treasury Department. Provided,
That in no case shall such commissions exceed
the sum of $4,000 per annum, except as herein
after provided. And there shall be furtheralow-