Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-22
OFFICIAL.
LAWS OF THE UNITED STATES.
Passsd at the First Session of the Thirty
eighth ConSreSS.

LAWS OF THE UNITED STATES.
Passed at the First Session of the Thirty
eighth COn9ress.
IPUBI1o-No. 1As
An ACT to provide internal revenues to support the
government to pay interest on the pubic deDtJ
and for other purposeB-
GENERAL PROVISIONS.
Sec %. And be it further enacted, That whenever
collector shall have on any list duly returned to
him the name Of any person not within his collection
district who Is liable to tax or OF any person 30 lis
bic to tax who shall have in the collection district in
ure or distraint from which the money due for du-
ties or tax can be collected il shall and may be law
such collector to transmit copy or statement
containing the name Of the person liable to such duty
as tax aforesaid, with the amounts and nature there
Of duly certified under his hand, TO the collector OF
any district which said person shall have remoE-
ed or in which he shall have property real per-
sonal liable to be seized and sold for duty tax
and die collector Of the district to whom the said
certified copy or statement shall be transmitted shall
proceed to collect the said duty tax in the same
way if the Of the person aud objects OF tax
contained in the said certified copy statement
on any ist furnished to him by the OF his
own collection district and the said collector, upon
receiving said certified copy or statement as sfOIe
raid shall IL ansuit his receipt for it to the collector
sending the same to him.
sec 49, And be be it further enacted, That the
several collectors SHALL at the EXPIRATION of each and
every month after they shall, respectively, com
mepce their collections, transmit to the Commis'
sioneT of Internal Revenue a statement OF the col
Iections made by them, respectively, within the
month and pay over monthly, or at such time or
times as may be required by the Commissioner of
Internal Revenue the moneys by them respectively
collected within the said term, and at such places
NAV be iRnated and required by the Commission
er Of Internal Revenue and each Of the said cOlec
tors shall complete the collection OF all sums assign
ed to him for collection, as aforesaid, shall pay
the same the treasury, and shall render his &C
count the Treasury Department as often as be may
be REQUIRED nd the Secretary Of the Treasury is Ru
thorzed to designate one or more repositories in
each state for the deposit and keeping OF the
nIIn al riF of ACT. he
ceipt of the proper officer of such depository to a
collector for money deposited by him shall be
sufficient voucher such collector in the settlement
Of his accounts at the Treasury Department And
the Commissioner Of Internal Revenue may, under
the direction of the Secretary Of the Treasury pre-
scribe such regulations with reference to such de-
posts as he may deem necessary.
Sec. "a. And be it further enacted, That each col
lector shall be charged with the whole amount of
taxes whether contained in lists delivered to him
by the assessors respectively, delivered
mitted 10 hum by assistant Hssessors from time to
time or by other collectors and with the additions
thereto with the par value Of all stamps deposited
with him aud with all moneys collected Tor passports,
penalties forfeitures, fees Cests and he shall be
credited with all payments made provided by law,
with all stamps returned by him uncanceled to the
treasury, with the salary, fees, commissions and
charges allowed by law and with the amount of du-
ties contained in tho lists transmitted in the
manner above provided to other collectors, and by
them receiptsd aforesaid; and also with the
amount Of the duties taxes Of such persons
may have abscoudsd or become insolvent, prior to
the day when the duty or tax ought, according TO
the provision Of this act to have been collected
Provided That 1t shall be proved to the satisfaction
of the Commissioner OF Internal Revenue that due
diligence was used by the collector, aId that pro-
perry left from which the duty or tax could have
been recovered, who shall certify the facts the
Fret Comptroller of the Treasury. And each col
lector shall also be credited with the Of all
property purchased by him for the Of the United
Stales provided he shall faithfully account for aud
pay the proceeds thereof upon sale OF the
same required by this act.
Sec. g. Anu be it further enacted, That if any
collector shall fail either to collect to render his
account. In the within the
times hersinbefore provided, It be the duty of the
First Comptroller OF the Treasury and he is hereby
authorized and required mediRtely after evidence
ofuch delinquency to report the same to the Solicit
tor Of the Treasury who shall issue warrant of dis
the marshal of the district therein expressing the
amount with which the said collector is chargeable
and the sums, If any, which have been paid over by
him, so far as the same are Rscertainable. And the
said marshal shall, himself by his deputy, imms.
diately proceed to levy and collect the sum which
may remain due, with five per centum thereon, and
all the expenses and charges of collection by dis
tress and sale Of the goods and chattes, any per-
sonAl effects Of the delinquent collector giving at
least five day5 notice of the time and place of sale
in the mannGr provided by law for advertising
sales Of personal property execution in the State
wherein such collector soeE. And the bill of sale
of the officer Of any goods chattels other person
81 property dIstraned and sold Aforesaid shall be
conclusive evidence of title TO the purchaser and
Prima face evidence Of the right Of the officer to
make such sale, and of the correctness of his pro
ceedngs IN selling the same. And for want of goods
and chRttels other personal Of such coIIec
tor, sufficient to satisfy any warrant Of distress is
sued pursuant to the preceding section OF this act
the lands and real estate of such collector, or so
much thereof may be necessary for satisfying the
said warrant, after being advertised at least
weeks in not less than three public places in the
collection district, and in newspaper printed in
the county or district If any there be- prior to the
proposed time Of SALE shall be sold at public auction
by the marlhal or his deputy, who, upon such sale
shall, as such marshal or deputy marshal make and
deliver to the purchaser of the premises SO sold
deed of conveyance thereof to be executed and &C.
kpow'edged in the manner and form prescribed by
the laws Of the State in which said land aare tuaOd
which said deed SO made shall invest the purchaser
with all the title and interest of the defendant or de
PENDANTS named in said warrant existing the time
Of seizure thereof And all moneys thai may re.
main the proceeds of such safe after stisfyin the
said VARIANT of distress and paying the reaso able
costs and charges of SALE shall be to the
said. 0''1 90 ''O'0-
SEQ. Sc. And be it further enacted. That each and
every collector or his deputy, who shall be guilty OF
any n OF SliinI oppression, under color Of
law OF shall knowingly demand other greater
sums Than shall be authorized by law, or shall re-
eeiVe any Zee, mpensatinu reward except as
herein prescribed for the performance of any duty
shall wilfully neglect to perform any Of The an
ties enjoined by this act shall, upon conviction be
subject to a hne Of not exceeding one thouaand dol
lars to be imprisoned for not exc eding one esr
or both, the discretion of the court and he HI
missed from office and be forever tbeTes fer Tpoo
bic of holding any office under the government. and
1One-hsf Of the foe imposed shall be for tbs sa
OF the United States, and the other for the 1se
of the informer, who shall be ascertained nv ar
judgment of the court and the said All aso
render judgment against said collector deputy
SoheStOE OF damages hcCTulDg TO the
party injured se collected by execution. Aud each
and every col ector his deputy shall give receipts
for all sums by them collected.
sec. 81 And be it taIther enacted, That collec-
Tor or deputy collector, ASSESSOR assistant ASSESSOR
revenue agent or inspector, shall be authorized to
enter in the daytime any brewery distillery manu-
factory, building or pace where any property, arti
cles OF oty subject 70 duty taxation under the
Whln MS district, so far it may be necessary for
the purpose oil examining said property articles or
act from time TO time 70 be made or kent nv anv
manufacturer or producer relating to such nro5srt
cry, dstillery, mandatory, building or place or