The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-10-12
LAWS OF THE UNITED STATES.
Passed ntthe First Session OF the Thirty
Eighth Congress.
(PUBIIo-No. I4sl

Passed att the First Session OF the ThIrt,
Eighth Congress.
(PUuuc-No. I4s
AN ACT L. provide Internal Revenue T. q pport tn
GovsruueAt to pay interest tie yubAc Debt
aud Tor other purposes
lCoat,aued from tAs Republ.can of Get 5.h
Sec. IS. AHd Js a further sndeted That II aey collec
tor shall fan either q collect or t. render MS accom-
OF 10 pay over "a the manner Or within tho Il mel
herein before provided 10 shall bs the duty Of the rs
comptroller Of the treasury, aad he * hereby au
thOrzed and required, Immediately AZ er evidence
sucn delinquency, 70 report the 10 the solicitor
o. the treasury who shall issue warrant of distress
against such delinquent collector, directed IL.
marshal n the district therein expressing tue amount
with which the id collector chaTgsabie aud IA,
suns, Il any which have been paid over by him .,
lar as the same are ascertanaOie An the said mar
shal shall, himself by his deputy immediately pro
ceed u levy and collect the sum which may remain
due, with tive per csntum thereon and ali the tx
penses aud charges Of collection BY distress sale
Of the goods and chattes, or any personal Effects o
the delinquent collector giving al least i've days no
tce u the tln9 and place OF Sale, the manLeT pro
vIde1 By aw ior advertising sses Of personal prop
erty execution IL the State wherein such collector
resides And the bill Of sale Of the officer OF any goods
eh2ttes, or other personal property distTaned anc
sold aforesaid shall be conclusive Of title tc
the purchaser and prIma face evidenee Of the right
the officer 10 make such sale and Of the correctness
his proceeding selling the same. nd for want 0,
goods and chattes, other personal effects Of such
collector sufficient TO satisfy any warrant Of distress
issued pursuant 10 tie preceding section VI this act
the lands and real estate Of such collector, much
thereof may be necessary for satisfying tbs said
warrant, after being advertised for at east throe
weeks 10 not less than three public places la the col
lection district and IN one newspaper printed ILs
county or district If any there be, prior 10 the pro
posed time Of sale, shall be sold At public auction by
the marshal his deputy, who, upon such sale shall
such marshal deputy marshal, make and deliver
10 the purchaser Of the premises 50 sold Il d-ed OF
conveyance thereof 10 be executed .cSnow zsd
in the and form prescribed by the laws or the
state IN which said lands situated, which said
deed 50 made shall invest the purchaser with all the
title and interest Of the defendant or defendants
nanrd ia said warrant, existing al the time of the
seizure thereof Aod ali moneys that may remain 4
the proceeds Of such sale after satisfying the sand
warrant Of Distress and paying the re2sOnabls cost
and charges Of sale, shall bS returned t. the prODrI
etOT Of the lands OF real estate sold as Aforesaid
Sec. 80 And Be IL further s.Gctsd That, each and
every collector or his deputy. who shall be guilty Of
any extOrtIOn Or Wiul oppr sssOn, under color Of
than shall be authorized BY law shall receive any
lee compensation OF reward, except as herein pre-
scrlbed, for the performance OF any duty or shz vii
fuuy neglect TO perform a.y cf the duties elOiued
by this act shall, upon conviction be subject 10
hne Of not exceeding one thousand dollars or to be
imprisoned Tor not sxceeulDg one year, Or bOth at
the discretion OF the court and be dismissed from
ONCE anu Dc forever thereafter inca pable OF holding
any Office under the govern ment and one half Of the
fine imposed shall be Tor the use OF the U,itsd
States AMI the other half for the Of tie infor
mer who shall he ascertaiued by the Judgment Of the
court and the said court shall also render Judgment
against the said collector deputy collector for the
amount Of damages accrung TO the party injured 10
be collected by execution And each aHd every col
sctOr his deputies shall give receipts for AL sums
BY them collected
Sec. 81. And be 1t further enacted That collector
or deputy collector assessor assistant assessor rev
enue agent, Inspector shall be authorized to enter
"a
building, or place where any property articles or
objects subject 10 duty taxation unier the pro-
visions Of this act, are made produced kept with
in bis district far as il may be necessary for the
purpose OF examining said property, articles or Oh.
jects inspecting the accounts required by this act
from time 10 time to be made or kept by any manu-
faeturer or producer relating TO such property ar
tlc.es or objects And every owner Of such brewery
distilery, nanufactOry, building or place or per
sons having the agency or superintendence OF the
same, who shall refuse 70 admit such officer or 10
suffer him TO examine said property articles or OBJ
lects, or 10 inspect said accounts, shall for every
such refusal, forfeit and pay the OF i've hundred
dollars: PrOrided hotueuer That when such premises
shall be open at night. such ocers may enter while
50 open in the performance OF their official duties
Sec. 3s. And Be Il f,lrtksr enacted That II any per
son shall forcby obsruct hinder any assessor or
asa slant assessor, or any collector deputy cOlec
tor, revenue agent Inspector in the execution Of
this act OF Of any power authority hereby vested
in him or shall fOTcbly rescue cause 10 be reseu
ed, any property articles objects after the same
shall have been seized by him, or shall zttempt or
endeavOr SO 70 DO, the person offending shall upon
conviction thereof FOR every such offence forfeit and
paw the sum II I've hundred dollars. OF double the
value Of property rescued, b. inpg isoned for
term not exceeding two years at the discretion Of the
court. PROVIDED, That II any officer shall 5iyulye 10
any party or make known in any manner other than
Is provided IN this act the operations style Of work
Or apparatus OF any manufacturer OF producer Wat
ed BY him IL tue discharge Of Official duties. be
shall be subject TO e penalties prescribed IN section
hurry fUe fthrtv-SlNl Of this act
sec. 80. And te HfUTtker enacted That IN csss OF
The sickness OF temporary disability Of collector 70
discharge such Of his duties under existing
avs be discharged by deputy, they may be devolv-
% by him upon OF his deputies and FOR the or
ia acts and defaults OF such deputy the collector and
lis sureties shall be hsh responsible TO tue United
states.
Sec. 20. AMI b Il further enacted That Ia Gaze a
collector shall die, resign be removed the deputies
II such collector shall continue 10 act until his sue
essor IS appointed, and the deputy OF such collector
Ougest IN servc at the time Immediately preceding
hal, until successor shS be appointed discharge
II the duties Of said collector and for the ocal acts
md defaults o. such deputy remedy shall be hal on
he Official bond of the collector, as in other cases
nd Of two or more deputy collectors appointed on
he same tsy The residing nearest the residence
Z the collector at the time Of his death resignation
II removal, shall discharge the said duties uniI The
appointment of a successor. And a.y Scnd OF secu-
ity taken from deputy BY such collector pr-su 4
mt & this act shall BE- available 70 his legal repre-
tatves and surstes 10 indemnify them for loss or
amAge aecrling from any act Of The deputy 80
Ootinuing OF succeeding to the dnties Of such col &
set0r.
SEC II. ARd b Il further eaacfef. Tbst IL shall be
hO duty Of the collectors aforesaid or their deputies
their respective districts and they are hereby au
horized, 10 collect al the duties and taxes irporei
y this act, however the same may be desecated I
nd 70 prosecute for the recovery Of any sum or sums
'hich may be forfeited By virtue OF this set and al
res pauati ana f1i,ci.urcs which nay e incurred
Imposed by vi tue oi this shall be Sue, sor aud
C vered. IL tie o. the C1ited State. IN any
-o1er .or of action. Or By anv appropriate form Il
fOcecciug qui t=ni otherwise before anv circuit
district court " tie Untec Ststes Tor the strict
Titbin which said EEe, peuaity, or forfeiture may
ave been incurred, or before zny other court Of com
etent Jur sdiction and where not otherwise and sif
srently provided for one moiety thereof shall be 70
be use Of The United States and the other raoistv
hereof 70 the use Of the person be ascertaued ~
he judgment o. the court, who shall d-st inform of
he cause, matter or thing whereby any such fne
enslty or forfeiture incurred: Prorsdcd That IN
sse OF any suit brought upon information received
-on any person, other than collector assessor as
slant assessor or inspector Of internal revenre the
nited States shall not be subject tozny COSTS Of suit
OF shall the fees OF any attorney council employ
by Any such of,cer be allowed in the settlement of
Is account unless the appointment Of snch attorney
council shall be authorized by the commissioner of
tsrnA revenue, either express OF by general regUa-
ons.
Sec -. ARd b Il further enacted, That Il any
srson, 10 any case matter, hearing or ether pro-
'sding IN which a. oath o. sGsruallna shall es rs.
srs4 y ss taksa - a4ahistsrs1 saass kaa ~ ".