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

e be executed and acknowledged i'm the manne,
g and form prescribed by the laws of the State
, In which said lands are situated, which said
deed 30 made shall invest the purchaser with
, all the title and interest of the defendant or
T defendants named i'm said warrant existing al
the time of the seizure thereof, And all mon
9 eys that may remain of the proceeds of such
sale after satisfying the said warrant of dis
tress, and payin. the reasonable costs and
charges of sale, shall be returned to the pro-
prietor Of the lands real estate sold as afore-
said.
Sec 80. And he il further enacted. That
: each and every collector, or his deputy. who
shaii DE guilty of any extortion or wilful op-
preston. under color of law or shall know
inSiy demand other or greater sums than shall
De authorized by law. or shall receive any fee.
compensation. or reward except rs herein pre-
scribed, for the performance of any duty. or
shall wilfu'ly neglect to perform any Of the
duties enjoined by this act, shall, upon con-
viction, be subject to fine of not exceeding
one thousand dollars, or to be imprisoned for
not exceeding one year, or both, at the discre-
ton of the court, and be dismissed from Office
and I've forever thereafter incapable Of holding
any office under the Government and one
| naif OF the fine so imposed shall be for the
use OF the United States, and the other half
for the use of the intormer who shall be as
certained by the Judgment of the court and
the said court shall also render judgment
against said collector or deputy collector for
the amount OF damages accruing to the party
| injured, To be collected bv execution. And
each and every collector, or his deputies shall
give receipts for all sums by them collected.
| Sec. 81. And be ii further enacted. That
collector or deputy collector assessor, assistant
assessor, revenue agent, or inspector, shall be
authorized to enter, i'm the day time any
brewery distillery, manufactory, building, or
place where any property, articles, or objects
subject to duty or taxation under the provis-
ions of this act are made. produced. or kept.
within his district. SO far as il may be neces-
sary for the purpose of examining said prop
erty, articles, or objects or inspecting the ac-
counts required by this act from time to time
10 Inc made or kept by any manufacturer or
producer, relating to such property, articles,
| or objects. And every owner of such brew
cry, distiliefy, manufactory, building, or
place. or persons having the agency or super
intcndence of the same. who shall refuse to
admit such officer. or to suffer him to exam
ine said property articles or objects, or to in |
spect said accounts, shall for every such refu- |
sal. forfeit and pay the sum of five hundred |
dollars: Prortdei, ho,rerer. That when such !
premises shall be open at night such officers !
may enter while SO open in the performance |
of their official duties.
Sec 5S. And be it further enacted. That |
II any person shalt forcibly obstruct or hinder |
any assessor or assistant assessor, or any col |
lector or deputy collector, revenue agent or |
Inspector. in the execution OF this act, or of
any power and authority hereby vested i'm /
him. or shall forcibly rescue, or cause TO he
rescued. any property, articles, ar objects. at
ter the same shall have beea seized by him.
or shall attempt or endeayor SD to do, the per-
son so offending shall. upon conviction there
of, for every such offence forfeit and pay the |
A. H
value OF property rescued, or be imprison- |
ed for term not exceeding two years, at the |
discretion nf the court Proridsi. That if /
any such officer shall divulge To- any party. or |
make known in any manner other than is pro-
vided IN this act, the operations, style of work |
or apparatus et any manufacturer or producer |
visited by him in tine discharge of official du- /
ties, he shall be subject to the penalties pre- /
scFihed in section harty.fre [thirty-sixl of this
act.
Sec 80 And be il further enacted, That |
in case of the sickness or temporary disability
of collector To discharge such of his duties
rs cannot under existing laws be discharged |
by deputy. they may be devoived hy him
upon one Of his deputies; and for the official |
acts and defaults Of such deputy the collector
and his sureties shall be held responsible to |
the United States.
Sec. 40 And be il further enacted, That |
moved, the deputies Of such collector shall ,
continue to act until his successor is appoint |
ed and the deputy of such collector longest |
in service at the time Immediately preceding |
shall, until a successor shall be appointed dis
charge all the duties of said collector aud
for the official acts and defaults of such dep
uty remedy shall be had ON the official bond
of the collector, as in other cases and of two
or more deputy collectors, appointed on the
same day. the one residing nearest the resi- |
dence OF the collector at the time of his death, !
resignation, or removal, shall discharge the
said duties until the appointment of a success !
sor. And any bond or security taken from u
deputy by such collector, pursuant to this act,
shall be available to his legal representatives
and sureties to indemnify them for loss or da-
mage accruing from any act of the deputy SD
continuing or succeeding to the duties Of such
collector.
Sec. Al. And be 1t further enacted, That
ii shall be the duty of the collectors aforesaid,
or their deputies in their respective districts,
and they are hereby authorized, to collect all
the duties and taxes imposed by this act, how.
ever the same may be designated and to pros
ecute tor the recovery of any sum or sums
which may be forfeited by virtue of this act
and all fines, penalties. and forteitures which
may he 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 pro-
eeeding. qui tam, or otherwise, before any cir
cult or district court of the United States for
| the district within which said tine penalty, or
| forfeiture may have been incurred. or before
any other court of competent jurisdiction
and where not otherwise and differently pro
| vided for, one moiety thereof shall be to the
use of the United States, and the other mole
| ty thereof to the use of the person, to be as
certained by the judgment Of the court. who
shall first inform of the cause, matter, or
| thing whereby any such fine, penalty. or for
| feiture was incurred: Proud,d. That in case
| of any suit brought upon information received
| from any person. other than collector, depn-
ty collector, assessor, assistant assessor or IN
/ spector Of internal revenue, the L nited States
| shall not he subject to any costs OF suit, nor
| shall the fees OF any attorney or counsel en-
| ployed by arv such officer he allowed in the
i settlement OF his account unless the employ
1 ment of such attorney or counsel shall be au-
Il thorized by the Commissioner of Internal
Revenue, either express or by general regula-
tons.
II Sec. ~. And be it further enacted. That
If any person, in any case, matter, hearing,
or other proceeding in which an oath or affir-
nation shall be required to be taken or ad-
ministered under and by virtue OF this act,
shall. upon the taking of such oath or affir-
nation. knowingly and wilfully swear or af-
| firm falsely, every person SO offending shall be
deemed guilty OF perjury, and shall on con-
siction thereof, be subject to the like punish
ment and penalties now provided by the laws
of the United States for the crime Of perjury.
/ Sec. 43. And be il further enacted, That
separate accounts shall be kept at the Treas
uIy Of all moneys received from internal du-
| ties or taxes in each OF the respective States,
| Territories, and collection districts and that
separate accounts shall be kept of the amount
of each species of duty or tax that shall ac-
crue, SO as to exhibit, as far as may be, the
amount collected from each source Of revenue,
with the moneys paid as compensation and
/ for allowances to the collectors and deputy
! collectors, assessors and assistant assessors in
/ spectors, and other officers employed In each
of the respective States, Territories, and col
lection districts, an abstract in tabular form
| of which accounts Ii shall be the duty of the
| Secretary of the Treasury, annually, in the
month OF December, to lay before Congress.
Il Sec. A. And be it further enacted, That
the Commissioner Of Internal Revenue. sub
ject to regulations prescribed by the Secretary
of the Treasury shall be, and is hereby, au-