Nebraska advertiser., 1863-01-24

c~urities, and evidences Of debt, By Whomsoevsr bol-
den and for this purpose the Commissioners Of In
ternal Revenue, upon the certificate Of the collector
or deputy collector that said duty IS due and un-
paid for the space Of ten days after notice duly Civ
en- Of the levy Of such duty, shall issue q warrant
in form al manner to be prescribed By said Com
missioner of Internal Revenue, under the directions
Of the Secretary of the Treasury, and By virtue. Of
such warrant there may be levied on such property
| rights 10 property, stocks, securities, and rYidences
Of debt, 3 further sum, to be fixed and stated in
such warrant, over and above the said annual duty,
interest, and penalty for ncn-payment, sufieientfOr
the fees and expenses Of such levy. And in 81 ca
ses Of sale, as aforesaid, the seertifeate e such sale
by the collector or de uty collector Of the sale, shall
give title to the purchaser, Of all hight, title, and
interest Of such delinquent ia and TO such property,
whether the property be real or personal; and
where the subject Of sale shall be stocks, the eerti-
feate OF said sale shall be lawful anthority and no
tioe to the proper corporation, company, or assOeia-
ton, to record the same on the books OF records. in
the same manner rs If transferred or assigned BY he
person or party holding the sans, to issue new GER
ti6cates Of stock therefor in lieu Of any original or
prior certificates, which shall be void whether can
ceIled or not; and said certificates Of sale Of the
collector OF deputy collector, where the sabjsct Of
sale shall be securities or other evidences Of debt,
shall be coed and valid receipts to the person or
party helding The same, as against any person or
persons, or e4her party holding, or claiming to hold,
possession Of such securities or other evidences Of
debt.
See. 93.9And be it further enacted, That it shall
be the duty Of all persons Of lawful age, and all
guardians and trustees, whether such trustees are
so by virtue Of their Office as executors, or other
judiciary capacity, to make return 10 tho list OF
schedule, as provided in this act, to the proper Off
Ger of internal revenue, or Of the amount Of bis or
her income, or the income Of such minors or persons
as may be held in trust as aforesaid, according to
the requirements hereinbef0re stated, and in case Of
neglec5 or refusal to make such return, the assessor
or assistant assessor shall assess the amount Of his
OF her income, and proceed thersaftsr 60 collect the
duty thereon IN the same manner a is provided for
in other cases Of neglect and refusal to furnish lists
or schedules in the general provisions Of this act,
where not otherwise Incompatible, and the assls-
tant assessor may increase the amount of the list or
return of any party making such return, If he shall
be satisfied that the same is understated Provided
That any party in his or her own behalf, or as guar
dian or trustee, as aforesaid, shalt b. permitted 10
declare, uBder oath or Affirmation, ths form and
manner Of which shall be prescribed By the Com
missioner Of Internal Revenue, that be or she WAS
not possessed Of an income Of six h undred dollars,
liable to be assessed according to the provisions OF
this act, or that he or she has been assessed else
where and the same ear for an insome duty, under
authority Of the United States, and shall thereupOn
be exempl from an income duty or, if the lisG or
return Of any party shall have been increased bv
the assistant assessor, IN manner as Aforesaid, he or
she may be permitted to declare, as aforesaid, the
amount Of his or her annual income or the amount
held in trust, as aforesaid, liable to be assessed, as
aforesaid, and the same so declared shall be re-
ceived as the SUN upon which duties are to Be as
sessed and collected.