Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-23
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the First Session of the Thirty
eighth CongresS.
(PuBuC-No. 1851


IPuBuc-No. 14sJ
AN ACT to provide internal revenues to support the
government, to pay interest on the PuOlo ueOt'
and for other purposes
GENERAL PROVISIONS.
Sec, 10 And be 1t further enacted, That in case a
collector shall die resign or be removed, the dePu'
IT, Of such collector shall continue to act until his
SnccsssoT is appointed and the deputy of such col
Iector longest in service at the time Immediately
preceding shaI, until successor ahall be appointed
cSar1e all the duties of said collector; and for the
oficlal acts and defaults of such deputy a remedy
shall be had on the official bond of the collector, as
IN other cases. and of more deputy collectors
Amounted on the day, the residing nearest
ths residence the collector at the time Of his DEATH
resignation or REMOVAL shall discharge the said du
ties unit the appointment OF successor. And any
bond or security taken from deputy by such col
ector pursuant to this act shall be available TO his
legal representatives and suretes to indemnify them
for loss or damage accruing from any act of the
deputy continuing or succeeding to the duties OF
such collector.
the duty of the collectors aforesaid, or their depu-
tes in their respective districts and they are here
nv authorized to collect all the duties and taxes i'm
Doaed by this act, however, the same be desgnAted
and to prosecute for the recovery of any sum or
Vnms which may be forfeited by virtue Of this actt
and all fines penalties forfeitures 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 APP
propriate OF proceeding qui tam, or otherwise
before any circuit district court of the United
States the district within which said hne, penal
ty or forfeiture may have been incurred, or before
any other court OF competent Jurisdiction; and where
1ot otheruyise and differently provided for, one mole
t thereof shall be to the use OF the United States
and the other moiety thereof TO the use of the per-
son tn he ascertaned by the Judgment of the court
y1h6 shall first inform of the cause matter thing
whereby any such fine, penalty or forfeiture was in
Cured: Provided, That in case of any suit brought
upon information received from any person. other
than collector, deputy collector assessor assistant
assessor or inspector internal revenue the United
States shall be subject to any costs Of suit, nor
shall the fees of any attorney counsel employed
by any such officer be allowed in the settlement Of
his unless the employment of such attorney
or counsel shall be authorized by the Commissioner
OF Internal Revenue, either express or by general
regulations.
person. any case, matter hearing other proceed
ing in which oath or affirmation shall be requir-
ed 10 be taken or administered under and by virtue
of this act shall, upon the taking of such oath OF
affirmation, knowingly and wilfully swear or affirm
falsely every person 50 offending shall be deemed
guilty of perjury, and shall, conviction thereof
ke subject to the like punishment and penalties now
provided by the laws OF tho United States for the
sec 4a Aud be it further enacted, That separate
accounts shall be kept at the treasury of all moneys
received from internal duties or taxes in each OF the
respective States Territories and collection DISTRICTS
and that separate accounts shall be kept of the
of each species OF duty or tax that shall &C.
crue, to exhibit, as far as may be- the amount
collected from each source of revenue, with the
moneys paid compensation and for allowances to
the coIIectors and deputy collectors, assessors and
assistant ASSESSORS inspectors and other officers en-
pIoyed in each of the respective Sates Territories
and collection Districts abstract in tabular form
tary OF the Treasury annually, in the month OF De-
cember. to lay before Congress.
Sec. Il. And be it further enacted. That the Com
missioner of Internal Revenue subject to regulations
prescribed by the Secretary Of the Treasury, shall be-
and is hereby authorized, on appeal to him made,
to remit refund and pay back all duties erroneOusy
or Illegally assessed collected and all duties that
shall appear to be unustly assessed or excessive in
amount, in any manner, Wrongfully collected and
also repay collectors deputy collectors the full
amount Of such sums OF money as shall or may be
recovered against them any of them in any court
internal duties or licenses collected BY them,
with the costs and expenses of suit and all damages
and costs recovered against assessors assistant
SCISSORS collectors deputy collectors and inspectors
in any sus which shall be brought against them or
any Of them by reason OF anything that shall or may
be done in the due performance of their official du-
ties and also compromise such suits and all others
relating to internal revenue. Aud all judgments
and moneys recovered received for taxes, costs,
toreiures and penalties shall be paid to the collec
tor tsrnRl duties are required to be paid and all
lied to pay by virtue of this section shall be paid by
drafts drawn on collectors of internal revenue.
Sec -. And be it further enacted That in all cases
of distraint and sale Of goods or chattels for
payment of taxeE, duties licenses, provided for,
the bill of sale Of such goods chRtels given by
the oRcer making such sale the purchaser there
OF shall be prma fscie evidence Of the right of the
officer make such sale, and conclusive evidence of
the regularity Of his proceedings in selling the
Sec. 46. And be IL further enacted That it. for
any cause any time after this act goes into opera.
ton, the laws of the United States cannot be
ted in q State Territory Of the United States or
any part thereof within the District of Columbia
It shall be the duty of the President and he is here.
Nv authorized, proceed TO execute the provisions
Of this within the limits of such State Perri
tory, part thereof District of Columbia,
as the authority OF the United States therein shall
be reestabShed and to collect the taxes duties and
licenses in such States and Territories under the
regulations prescribed in this act, far appIica
BILE; and where not applicable, the assessment and
lew shall be made, and the time and manner of col
lection regulated by the instructions and directions
OF the Commissioner of Internal Revenue, under the
direction of the Secretary of the Treasury.
Sec. Al. And be it further enacted, That the off,
GERS who may be appointed under this act, except
within those Districts within any State Territory
which have been or may be therWise especi-
ally nroyided for by law shall be- and hereby are,
authorized in all cases where the payment Of such
tax shall have been assumed by the State, TO per
form all the duties relating to or regarding the
sessment and collection of any direct tax imposed,
or which may be imposed by law.
Bee. IS. And be 1t further enacted. That all goods
wares, merchandise, articles objects which du.
ties are imposed by the provisions of law which
shall be found in the possession custody within
the control of any person persons for the pur.
pose OF being sold or removed by such person n
persons in f.aud of the internal revenue laws or
with design to avoid payment of said duties may be
seized by any collector or deputy collector who shall
have reason to believe that the are possesTed
had, held for the purpose or design aforesaid and
the came shall be forfeited to the United States and
also all Articles of materials found in the ma
session OF any person persons intending to mann
fscture the Same for the purpose Of being sold by
them in fraud OF said laws or with design to eyade
he payment of said duties, and also all tools imple
ments, instruments aud personal property whatso-
ever, In the place or building or within any yard or
enclosure where such articles on which duties are
imposed, aforesaid, and intended to be used by
them in the fraudulent manufacture Of such raw ma
terials, shall be found, may also be seized by any
collector deputy collector, Aforesaid and the
same shall be forfeited aforesaid and the proceed
ings to enforce said forfeiture shall be in the nature
of proceeding in in the circuit district court
of the United States for the district where such sez
ure made, in any other court of competent jur
isdiction. And any person who shall have in his
custody possession any such goods, wares, mer-
chandse, articles objects subject duty afCre.
said for the purpose Of telling the same with the
design of avoiding payment of the duties imposed
dollars or not less than double the Of duties
frauduIentIy attempted to be eYad,d d, to be
...I in cnnrt of cnmnatant inrisdictinn: