Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31

Z " Of all moneys received from internal duties
or taxes in each of the respective States, Ter
ritorics and collection districts; and that scpa-
rate 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
collected from each source of revenue, with the
moneys paid to the collectors and deputy col
lectors, and to the other officers employed in
each Of the respective States, Territories, and
collection districts, an abstract i'm tabular form
of which accounts it shall be the duty of the
Secretary of the Treasury, annually, in the
month of December, 10 lay before Congress.
Sec. "a. And be 1t further enacted, That
there shall be allowed to the collectors APP
pointed under this act, in full compensation
for their services, and that of their deputies,
in carrying this act into effect commission
OF four per centum upon the first 500 900,
and two per centum upon all sums above
500, 900; such commissions to I've computed
upon the amounts by them respectively paid
over and accounted for under the instructions
of the Treasury Department. Provided that
in no case shall such commissions exceed the
sum of SIC, 600 per annum, except as herein
after provided And there shall be further al
lowed to each collector his necessary and rca-
sonable charges for stationery and blank books
used in the performance of his official duties,
which, after being duly examined and certii-
ed by the Commissioner of Internal Revenue
That the Secretary of the Treasury be author
lied to make such further allowances as may
be reasonable in cases in which, from the ter
ritorial extent of the district, or from the
amount of internal duties collected, il may
seem Just to make such allowance; but the
whole compensation shall not exceed $40, 900
except in collection districts embracing more
than one Congressional district.
See. 35. And be it further enacted, That
H.
levy and distraiht, any person or persons or
party who may feel aggrieved thereby may
apply to the assessor of the district for relief,
and exhibit such evidence as he, she or they
may have of the wrong done, or supposed to
have been done, and after full Investigation
the assessor shall report the case with such
part of the evidence as he may judge material,
including also such as may be regarded mate
rial by the party aggrieycd, to the Commits
I sioner of Internal Revenue, who may, If it
shall be made to appear to him that such du-
ty or tax was levied or collected, in whole or
i'm part wrongfully or unjustly, certify the
amount wrongfully or unjustty levied or col
| lected, and the same shall be refunded and
paid to the person or persons or party as afore-
said, from any moneys In the treasury not
otherwise appropriated, upon the presentation
of such certificate to the proper officer there
of.
Sec. SO. And be it further enacted, That in
all cases Of distraint and sale of goods or chat
tells, for non payment of taxes provided for in
this act the bill Of sale of such goods or chat.
tells given by the officer making such sale to
the purchaser thereof shall bc conclusive evil
dcnce of the right of the officer to make such
sale and Of the correctness of his proceedings
in selling the same.
I. Sec. 81. And he it further enacted. IL, !,
for any cause, at any time after .,,s act sroe
into operation, the laws O. me United State
! cannot be executed in State or Territory O
sne United States, or any part thereof. or with
in the district Of Columbia, il shall he the du
ty of the President, and he is hereby author
, lied, to proceed to execute the provisions O
this act within the limits of such State o
Territory, or part thereof, or District of Co
lumbia, SO soon as the authority of the Uni
ted States therein shall he re-establshed, an,
To collect the sums which would have beer
due from the persons residing or holding prop
crty, goods, wares or merchandise, object Ol
article therein liable 10 any duty, license OF
tax, with interestat the rate of six per centum
per annum thereon from the time such duty,
license or tax ought to have been paid until
paid in the manner and under the regulations
prescribed in this act, so far as applicable, and
| where not applicable the assessment and levy
shall be made and the time and manner o
collection regulated by the instructions anl
directions of the Commissioner Of lnterna
Revenue, under the direction of the Secretar,
t of the Treasury.
, Sec. 3S. And lie it further enacted, Tha
the officers who may be appointed under thi
r act except within those districts within an,
State or Territory which have been or may b.
otherwise provided for by law, shall be, an,
/ hereby are, authorized in all cases where tn,
, payment of such tax has not been assumed b,
the State, to perform all the duties relatin!
to or regarding the assessment and collection
of the direct tax imposed by an act entitled
| - An act to provide increased revenue from
imports, to pay interest on the public debt
and for other purposes" approved August 5th
1861, or any direct tax which may be hercaf
ter enacted. Provided, That the sum Of
SIG, 3l2, direct tax, laid upon the Territory OF
Nebraska by said act, shall be paid and salts
fed by dcducting said amount from the appro-
priation for legislative expenses of the Terri
| tory of Nebraska for the year ending 30th of
June, 1868, and no further claim shall DC
made 10y said Territory for legislative cxpcn-
ses for said year Provided, further, That the
State of Tennessee shall have until the LIST day
of December next to assume the payment of
her portion of said tax.
Sec. SO. And be it further enacted, That it
shall be the duty of the collectors, within their
respective districts, to grant licenses for dis
tilling, which licenses shall contain the date
thereof, the sum paid and the time when the
same will expire, and shall be granted to anv
person, being "a resident of the United States
who shall desire the same, by anpiicatien, in
writing, to such collector, upon payment of
the sum or duty payable b. tnis act upon each
license requested. And at the time OF apply
ing foi such license, and before the same is is
sued, the person so applying shall give bond
to the. United States in such sum as shall he
required by the collector with one or more
suretes, to be approved by said collector, con-
ditioned that n case any additional still or
stills, or other implements TO be used as afore-
SAID. shall be erected by him, his agent or SUI
perintendent, he will before using, or causing
or permitting the same to be used, report in
writing to the said collector the capacity there
| of, and information from time to time Of any
| change i'm the form, capacity, ownership. az
ency, or superintendence, which all or either
of the said stills or other implements may un-
dergo and that he WILL from day to day, en-
ter or cause to be entered, in Il book to be kept
for that purpose, the number of gallons of
spirits that may be distilled by said still or
stills, or other implements, aud also of the
quantities of grain or other vegetable produc-
tions, or other substances put into the mash
tub, on otherwise used by him. his agent ar
superintendent. for the purpose of producing
spirits, which said book shall lie open at ali
times during the day Sundays excepted to the
inspection of the said collector who NAV max o
any memorandum or transcripts therefrom.
and that lac will render to the said collector
ON the first, tenth, and twentieth DAYS of eac,,
and every month, or within five DAYS tbereaf.
ter, during the continuance of said license. an
exact account in writing, taken from his books
OF the number Of gallons of spirits distilled
ana SOLD or removed for consumption or sale
by HIM, his agent, or superintendent and the
proof thereof, and also of the quantities OF
grain or other vegetable productions, or otbe,
substances, put into the mash tub, or other.
wise used by him, his agent, or superintcnd
ent; for the purpose of producing spirits fol
the period or fractional part Of month then
next preceding the date of said report, which
report shall be verified by affidavit in the man
ner prescribed by this act and that he will
not sell or permit to be sold, or removed fol
consumption or sale, any spirits distilled b,
him under and by virtue of his said license
until the same shall have been inspected
guagcd and proved, and the quantity thereof
duly entered upon his books as aforesaid anc
that he will, at the time Of rendering said ac
count, pay to said collector the duties which
4 by this act are imposed on the spirits so dis.