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

ENA@NhA 80 ~"-|
$ tive custody or possession Of such property pf
J, personal estate or any part thereof and
e shall subject such property or personal estate,
J, or and portion Of the same, 70 b
! sold upon the judgment or decree Of such
g court, and from the proceeds Of such sale, the
Z amount Of such tax or duty, together with all
n costs and expenses Of every description to ho
allowed by such court, shall be first paid, and
the balance, If any, deposited according to the
! order of such court to be paid under its d.
s rection TO such person or persons as shall es-
: tablish thoir lawful title to the same, The
/ deed or deeds or any proper conveyance Of
: such property or personal estate, or any por-
a ton thereof SO sold under such Judgment or
g decree executed by the officer lawfully charged
/ with carrying the same into effect shall vest In
> the purchaser thereof all title Of the deinquent
) to the property OF personal estate sold under
c and by virtue Of such Judgment or decree. and
4 shall release every other portion Of such pro-
perty or personal estate from the lien or charge
{ thereon created by this act And every per-
e son or persons, who shall have in his posses
sion, charge, or custody, any record, file, or pa
r per containing or supposed to contain any In
r formation concerning such property or orpersonal
. estate, as aforesaid, shall exhibit the same at
r the request of the Collector of the revenue,
: his deputy or agent, and to any law officer OF
= the United States, in the performance Of his
: duty under this act his deputy or agent who
! may desire to examine the same; and if any
such person, having in his possession charge,
or custody, any such records, files, or papers,
!, shall refuse or neglect to exhibit the same on
. request, as aforesaid, he shall forfeit and pay
\ the sum of $500; and in case of any delin-
| quency in making the schedule, list, or state-
/. ment, or in the payment of the tax accruing.
i or which should accrue thereon, the assess
e ment and collection shall be made as provided
for i'll the general provisions Of this act; Pro-
T. vided, In all legal controversies where such
deed or title shall be the subject of judicial in
vestigation the recital in said deed shall be
or presumed to be true; and that the require
or ments Of the law had been complied with by
D. the officers of the Government.
or Sec 113. And be it further enacted,
OF That whenever, by this act, any license, duty,
n. or tax of any description has been imposed on
Of Of any corporate body, or property of any ncor-
an porated company it shall be lawful for the
Commissioner of Internal Revenue to prescribe
s.. and determine in what district such tax shall
K, be assessed and collected, and TO what officer
I'd thereof the official notices required in that be-
half shall be given and of whom payment Of
R- such tax shall be demanded.
SEC. LA. And be it further enacted, That
ny all articles upon which duties are imposed by
nS the provisions Of this act which shall be found
er- in possession of any person or persons in
nm fraud thereof, and with the design to avoid
er- payment of said duties may be seized by any
Se Is collector or deputy collector who shall have
nv reason to believe that the same are possessed
IS for the purpose aforesaid and the same shall
II, be forfeited to the United States. And the
r. proceeding to enforce said forfeiture shall be
or in the nature of proceeding in rem in the
e, Circuit or District Court of the United States
or for the district where such seizure is made or
., anv other Court of ooparafanf inriud;ofinr
to And any person who shall have In his posses
be sion any such articles for the purpose of SELL
IS Is, ing the same with the design of avoiding pay
~ ment of the duties imposed thereon by this
he act, shall be liable to penalty of 500, to be
recorded as hereinbefore provided.
,1 gI Appropriation. r
,r SEC. 115. And be it further enacted, That the
or pay of the assessors assistant collectors
a. and deputy collectors shall be paid OF the 40
cruing internal duties taxes before the same Ia
ed paid into the treasury, according to such regua
ali tions as the Commissioner of Internal Revenue
or under the direction of the Secretary of the Treas
er ury, shall prescribe and for the purpose of pay
as ing the Commissioner Of Internal Revenue and
nd clerks procuring dies stamps, adhesive stamps,
ch paper printing forms and regulations advertising
and any other expenses of carrying this act into
ed effect, the of $4,000 shall be- and hereby is,
all appropriated or so much thereof as may be nec-
ID essary.
er Allowance and Drawback.
~ SEC. ll6. And be it further enacted. That from
and after the date which this act takes effect there
which any internal duty tax shall have been paid
j. except raw. unmanufactured cotton equal in amount
to the duty or tax paid thereon, and more when
" exported the evidence that such duty or has
been paid to be furnished e the satisfaction Of the
~ or persons as shall claim the allowance draw back
ed and the amount TO be asceraned under such regu
l. 9tOns as SHALL from time time be prescribed by the
- Commissioner OF Internal Revenue, under direction
pH 6S b 91 int Of & s9d the
the Treasurer of the United States out of any
te Propriated Provided that no allowance or draw
back shall be made or had Con tobacco, tobacco
III uactnred, snu cigars coal oil tar produced by
x the distlation of coal asphaltum, shale peat and
and on crude petroleum rock OIL shall any al
at owance back be made hadl for any
I'd claimed due less than twenty dollars anything in
~ this act to the contrary Notwithstanding And pro-
40 vided further that any certificate of drawback for
be goods exported issued in of this may
under such regulations shall be prescribed by the
cd Secretary Of the Treasury be received By the colec
t and the Secretary Of the Treasury may make such
6 with regard to the form Of said certih
re be neeessary 2 And provided further That in com
TO nfactured exclusively of cotton, whom exported
n there shall be allowed in addition TO three per
les drawback Of FIVE mills per pound upon such ar
of tcles in all where the duty imposed BY this
SO Of has been previously paid the amount Of said al
70 % be % aeeolned n such manner as may be
nue. under the direction of the Secretary Of tho
e. SEC III. And be it further enacted, That if any
person persons shall fraudulenty claim or seek 10
De obtain An allowance or drawback on goods wares
ne merchandise which internal duty shall have
been paid, or shall fraudulenty claim any greater
70 allowance or drawback than the duty actually paid
I'd as aforesaid such shall forfeit trip
@ le the amount wrongfully or frandulently claimed
or sought to be obtained, the of five hundred
dollars at the election of the Secretary of the Treas
of to be recovered in other Of forfeiture
provided for in the general provisions of this act
- SEC. lis. And be it further enacted, That
- a. the sum of 100000 appropriated to COM
= plete the capitol of New Mexico. by the sec
g ond section of an act of Congress, approved
:. :. June 20, 1850, and the sum of $4,000, ap-
!, propriated for military roads in New Mexico
:, by act Of Congress, approved March 2, 1851,
be, and the same are hereby credited to the ter
: ritory of New Mexico in payment Of the d.
= rect annual tax Of $62, 648 levied on said ter
= ritory under the eighth section of an act Of
4 Congress, approved August g. 1861, to be ta-
= ken up on account of said direct tax under
= said act, as the same shall fall due TO the Uni
= ted States from said Territory.
Sec, 1l9. And be it further enacted, That
y SO much of an act entitled, "An act to provide
increased revenues from imports to pay inter-