Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-03

I Illegally assessed or collected and all duties
that shall appear to be unjustly assessed or ex-
cessive i'm amount, or in any manner wrong.
fully collected, and also repay to collectors OF
deputy collectors the full amount of such sums
of money as shall or may be recovered against
them or amy OF them them in anv court. for
any internal duties or licenses collected by
them, with the costs and expenses Of suit, anil
all damages and costs recovered against asses-
sors assistant assessors collectors deputy col
lectors, and inspectors, in any suit which shall
be brought against them or any Of them bv
reason Of any thing that shall or may be done
IN the due performance of their official duties,
and Also compromise such suits and all others
| relating tn internal revenue: And all iudg-
| ments and moneys recovered or received for
taxes, costs, forfetures. and penalties shall be-
paid to the collector a. internal duties are re-
quired to be paid and all sums Of money
winch the Commissioner is authorized to paw
10y virtue OF this section shall be paid by drafts
drawn on collectors of internal revenue
| Sec. 40. And be it further enacted, That
in all cases Of distraint and sale Of goods or
chattels for non-payment of taxes. duties, or
licenses. as provided for. the bill of sale Of
| such goods OF ehattels given by the officer
making such sale. to the purchaser thereof.
shall he prima facie evidence of the right Of
tn. officer to make such sale, and conclusive
evidence of the regularity of his proceedings
in selling the same.
Sec 4s. And be it further enacted. That
If, for any cause, mt any time after this act
goes into operation, the laws Of the United
States cannot be executed i'm a State or Terri
tory of the United States. or any part thereof.
or within the District of Columbia ii shall her
the duty Of the President and he is hereby
authorized, To proceed to execute the provis-
ions of this act within the limits of such State
or Territory, or part thereof, or District of
Columbia, so soon as the authority OF the Uni
| ted States therein shall be re established. and
To collect the taxes. duties, and licenses. i'm
such States and Territories under the rep,ila-
tons prescribed in this act So far as appica-
bic; and where not applicable, the assessment
AMI levy shall be made, and the time and
manner of collection regulated, by the instruc-
tions and directions of the Commissioner Of
Internal Revenue, under the direction Of th<y
Secretary of the Treasury
Sec AZ. And be il further enacted. That
the officers who may be appointed under this
act, except within those districts within anv
State or Territory which have been or NAV bs
otherwise especially provided for by law, shall
he and hereby are authorized, in al cases where
the payment OF such tax shall not have been
assumed by the State, to perform all the du-
ties relating to or regarding the assessment
and collection of any direct tax imposed, or
which may be imposed by law %
sec. 4S. Aud be il further enacted. That
all goods, wares, merchandise, articles or OBJ.
lects on which duties are imposed by the pro-
visions If law, which shall be found in the
possession or custody or within the control Of
any person or persons, Tor the purpose Of be-
ing sold or removed ty such person. or persons
in trau,t of the internal revenue laws. or with
design To avoid payment of said duties, NAV
be seized by any collector or deputy collector,
who shall have reason to believe that the
same are possessed, hal, or held for the pur-
pose or design aforesaid. and the same shall be-
forfeited 10 the United States and also al, ar
ticles of raw materials found in the posse.siun
of any person or persons intending to manu-
f.etule the same for the purpose of being sold
by them in fraud OF said laws or with design
To evade the payment of said duties. ana alst,
all tools, implements, instruments, and per-
sona property whatsoever. in the place or
building, or within any yard or enclosure
where such articles on which duties are i'm
posed, ~ aforesaid. ami intended to be used bv
them in the fraudulent manufacture of such
raw materials, shall be found. may also be
seized by any collector or deputy collector. AZ
aforesaid, and the same shall be forfeited as
aforesaid and the proceedings to enforce said
forfeiture shall he in the nature of proceed
ing in rem in the circuit or district court of
the United States for the district where such
seizure is ma,ie, or in any other court of com
shall have in his custody or possession any
such goods, wares. merchandise. articles or OBJ
jects subject to duty as aforesaid, for the pur-
pose of selling the same with the design of
avoiding payment of the duties imposed there
on, shall be liable to a penalty OF Eve hundred
dollars, or not less than double the amount Of
duties faudulently attempted to be evaded.
to be recovered in any court of competent ju-
risdiction and the goods, wares merchan-
disc articles a objects which ball H.
cd by any collector or deputy collector, NAV.
at the option Of the collector, during the PEN
deney of such proceedings, be delivered to the
marshal OF said district, and remain i'm his
care and custody and under his control until
final judgment in such proceeding shall be-
rendered Proeided, horecer. That when the
property so seized may be liable to perish or
become greatly reduced in value by keeping.
or when il cannot be kept without great ex-
pense, the owner thereof, the collector, or the
marshal of the district, may apply to the as
SCISSOR of the district to examine said property
and If, in the opinion of said assessor, ii shall
I've necessary that the said property should be
sold to prevent such waste or expense he shall
appraise the same and the owner thereupon
shall have said property returned to him upon
giving bond in such form as may be prescrib-
ed by the Commissioner OF Interna! Revenue.
aud in an amount equal to the appraised value,
with such sureties rs the said assessor shall
deem good and sufficient, to abide the final or
der. decree, or Judgment of the court having
eognizance Of the case, and to pay the amount
of said appraised value to the collector. mar
shal, or otherwise, as he may be ordered and
! directed by the court, which bond shall be
filed by said assessor with the Commissioner
OF Internal Revenue. But ID said owner shall
neglect or refuse TO give said bond, the asses.
sor shall issue to the collector or marshal afore-
said an order 10 sell the same and the said
collector or marshal shall thereupon advertise
and sell the said property at public auction in
the same manner as goods may be sold ON final
execution in said district; and the proceeds of
the sale, after deducting the reasonable costs
of the seizure and sale, shall he paid to the
court aforesaid, to abide its final order, decree.
or Judgment.
Sec. 40. And be it further enacted, That
all provisions hereinafter made for the delye-
ry ot returns, lists, statements and valua-
tions and for additions to the duty i'm case of
false or fraudulent lists or returns, or in case
OF differentiation or understatement on lists
or returns, or in case of refusal or neglect to
deliver lists or returns, and for the impositions
of fines, penalties. and forfeitures shall be held
and taken to apply To all persons. associations,
| corporations or companies liable to pay duty
or tax; and any additions to duties, fines,
penalties, or fofftitures hereinafter imposed
for failure to perform any duty required to bo
performed shall be held and taken to be addi-
tional TO those hereinbelore provided.
Sec. go And I've it further enacted, That
the provisions of the act entitled " An act fur
| ther to provide for the collection Of duties on
imports" approved March second. one thou
sand eight hundred and thirty-three, now in
force, shall be taken and deemed as extending
to and embracing all cases arising under the
laws for the collection of internal duties.
licenses, or taxes, which have been or may be
hereafter enacted; and all persons duly au-
thorized to ASSESS, receive, or collect such du-
ties or taxes under such laws are hereby de-
clared to be and TO have been revenue officers
within the true intent and meaning of the
said act. and entitled to all the exemptions.
immunities, benefits, rights, and privileges
therein enumerated or conferred.
| See. 81. And be 1t further enacted, That
the provisions OF the sixteenth section of tho
act approved August sixth, eighteen hundred
and forty-six, entitled . An act 10 provide for
the better organization OF the Treasury, and
| for the collection, safe keeping transfer. and
disbursement Of the public revenue are
hereby applied TO. and shall be construed to