, 1864-10-17

shall be authorized to enter, in the day time,
any brewery, distillery, manulactory, build
ing, or place where any property, articles,
or objects subject to duty or taxation under
the provisions Of this act are made, produced,
or kept, within his district, so far as it may
be necessary for the purpose of examining
said property, articles, or objects, or inspect
ing the accounts required by this act from
time to time to be made or kept by any
manufacturer or producer, relating to such
property, articles, or objects. And every
owner of such brewery, distillcry, mandfac.
tory, building, or place, or persons having
the agency or superintendent of the same,
who shall refuse to admit such officer. or to
suffer him to examine said property, articles,
or objects, or to inspect said accounts. shall,
for every such refusal, forfeit and pay the
sum of five hundred dollars: Provided, hoy.
eUcr. That when such premises shall be open
at night, such officers may enter while so
open in the performance Of their official
duties.
Sec. SO. And be IL further enacted, That
if any person shall forcibly obstruct or hin.
der any assessor or assistant assessor, or any
collector or deputy collector, reyenuc agent
or inspector, in the execution of this act,
or Of any power and authority hereby vested
in him, or shall forcibiy rescue, or cause to
be rescued, any property, articles, or objects,
after tho same shall have been seized by
him, or shall attempt or endcavor so to do,
the person SO offending shall, upon conyic.
tion thereof, for every such offence, forfeit
and pay the sum of five hundred dollars, or
double the value Of property so rescued, or
be imprisoned for term not exceeding two
years, at the discretion of the court: Pro-
Vided, That if any such officer shall d;vulge
t. any party, or make known in any manner
other than is provided in this act, the oper-
ations, style Of work, or apparatus of any
manufacturer or producer visited by him in
the discharge of official duties, he shall be
subject to the penalties prescribed in sec.
tion Miry.fve [thirty-six] Of this act.
Sec. 30. And be IL further enacted, That
in case Of the sickness or temporary disa.
bility Of acollector to discharge such of his
duties as cannot undcrexisting laws be dis
charged bya deputy, they may be devolved
by him upon one Of his deputies; aud for
the official acts and defaults Of such deputy
the collector and his suretics shall be held
responsible to the United States.
Sec. 40. Ind be IL further enacted, That
in case collector shall die, resign, or be
removed, the dcputicsof such collector shall
continue to act until bis successor is on.
pointed; and the deputy of such collector
longest in service at the time Immediately
preceding shall, until successor shall be
appointed, discharge all the duties Of said
collector; and for the official acts and de.
faults Of such deputy remedy shall be had
on the official bond Of the collector, as in
other cases; aud Of two or more deputy
collectors, appointed on the same day, the
one residing dearest the residence Of the
collector at the time of his death, rcsigna.
ton, or removal, shall discharge the said
duties until the appointment Of successor.
And any bond or security taken from de-
putty by such collector, pursuant to this act,
shall be available to his legal representatives
and surcties to indemnify them for loss or
damage accruing from any act of the deputy
30 continuing or succeeding tothc duties Of
such collector.
Sec, Al. AHd be IL further enacted, That
it shall be the duty Of the collectors af6re-
said, or their deputies, in their respective
districts, and they arc hereby authorized, to
collect all the duties and taxes imposed by
this act, however the same may be dcsig.
mated, aud to prosecute for the recovery Of
any sum or sums which may be forfeited
by virtue Of this act and all fines, penal
ties, aud forfcitures which may be incurred
or imposed by virtue Of this act shall be
sued for and recovered, in the name of the
United States, in any proper form Of action,
or by any appropriate form Of proceeding,
qui tam, or otherwise, before any circuit or
district court Of the United States for the
district within which said fine, penalty, or
forfeiture may have been incurred, or before
any other court of competent jurisdiction !;
and where not otherwise and differently
provided for, one moiety thereof shall be to
the use Of the United States, and the other
moiety thereof to the use Of the person, to
be ascertaincd by the Judgment Of the court,
who shall first inform Of the cause, matter,
or thing whereby any such fine, penalty, or
forfeiture was incurred: Provided, That in
case Of any suit brought upon information
received from any person, other than col
lector, deputy collector, assessor, assistant
assessor or inspector, of internal revenue,
the United States shall not be subject to
any costs Of suit, nor shall the fees Of any
attorney or counsel employed by any such
officer be allowed in the settlement Of his
account unless the employment Of such
attorney or counsel shall be authorized BY
the Commissioner Of Internal Revenue, ei-
ther express or by general regulations.
See. ~. AHd Be 10 further enacted, That
If any person, in any case, matter, hearing,
or other proceeding in which an oath or
affirmation shall be required to be taken or
administered under aud by virtue Of this
act, shall, upon the taking Of such oath or
affirmation, knowingly and wilfully swear
or affirm falsely, every person so offending
shall be deemed guilty Of perjury, and shall,
OF conviction thereof, be subject to tho like
punishment and penalties now provided by
the laws Of the United States for the crime
Of perjury.
Sec. 43. <fAd be IL further eaaeied, That
separate accounts shall be kept ut the Trea-
sury Of all moneys received from internal
duties or taxes in each Of the respective