Delaware State journal and statesman., 1864-09-20

y pTUUHaUH HtT1NTY
such property, with the costa Of advertising ard sell
tho same And like proceedings 10 those provided in
ling section for the purchase and resale o proper
which cannot be sold for tho amount OF such duty or
ue thereon shall 10 had with regard to property sold
der the provisions OF this section Aud surplus ariEit
from any sale heren provided for shall he paid Into th
Treasury, fur the benefit OF the Of tho prnpery
And tile Secretary # the treasury il authorized in au
whors money shall he paid into The Treasury for
benefit of any owner of property SID aforesaid TO y
nay tho sanu on proper proof being furnished that u
Sec. 3s. And be Il .fufher eaGei.d. I'll It, whenever
collector shall have amy list duy returned TO hin III
name Of any person not within his collection district WI
II liable to tax or any person liAb to tay who sn
have, In the collection district IN which lie re les, no si
cent property subject TO sezureor dsaint from wie
the money due for duties tax 10 coltoio it shl
and may Ds lawinl fnr such coleriNr 10 ttsnu copy
statement containing the aine Of the person. able 10 huc
du'y or tax as solosaid, wi n tho ainonut aud nNn
thsren duly certhsd under hi4 hand to the coilseor
any district to which said person shall have removed
In which he shall have property, real sc uors1as litb,e
70 teaed and sold for duty OT ihS and the ton'1rnl M
district t. whom the said certified copy statement shat
be transmitted shall no ed 0 cOeft the said duty
In the way II the nnBa Ul the efFnn aud object
tax contained in the certified ny or statement OF
any list turnished to hig by the Of hs col
lection district and the said collector uprn receivni
SAID certified copy statement aforesaid, shall tran
NIT Ills receipt for 1t 10 the collector sending ths sumo e
him.
Sec 80. And bs It further enactoi, That tho several
collectors shall at the expiration OF each and every mouth
ttter hey SHALL respectively cmneeo their coll ellons
transmit TO the commissioner Of internal Revcnhs sse
ment Of the collections wAde by them respectively within
az may be required by the Commissioner of Iutnhl Re
venue the moneya by them respectively collected within
the said term, and ut such pla may be igunted
required by the Commissioner Of Internal Revenue; and
each Of the said collectors shall complete tho collection
u AZ sums assigned 10 him for collection aforesaid
shA pay over the same into the asurJ and shall rem
der his accounts to the Trsuly Department often
e may 10 required Ard the Secretary Of the Treasury
is authorized TO designate more deposo tories in
each state for the deposit and ssseeping IL the moneys
collected by virtue Of this uct and The receipt NJ e
proper officer OF such depository t1 collector fir the
Ne II h4r
aueh collector in the settlement Cf his accounts at ha
Treasury Department And tho um,nssone Of Int rnai
Revenue may, under the direi0n Of the Secretary Of the
Treasury prescribe such regulations with reteeneo to
such deposits as he may deem necessary.
Sec s And be 1t further enacted That each collector
shall be charged with the whole amount Of taSpa
contained in lists delivered to hn hy the asss.urs
speovey delivered or transmitted to him by assistant
assessors from time to time, by other llestors, and
stamps deposited with him aud with all moneys collected
tor passports penaltie7 prfstures lccs aud he
shall be credited with all payments made provided by
law, with all stamps returned by him umcarceed to the
Treasury with the salary lees, commissions and CHARGES
contained in the lists Transmitted in the above
provided to other collectors, and by them receptad
aioresadi and also with the amount Of the dute Of
taxes OF such persons as may have absconded become
insolv NJ, por to the day when the duly tax ought
according to the provisions Of this have been col
leeted Provided That 1t shall be proved the atsic
ton OF tue Commissioner Of Internal Revenue that due
due diligence was used by the collector, and that no
property left from which the duty or tax could have
been recovered who shall certify he First
Comptroller of the Treasury And each collector shall
also be credit with e amomn. Of a. property pureh-
sed oy him Tor the use o. e Unitei states Prov he
shalt faithfully account for and pay the proceeds
thereof upon resale of he required ~ thiaact
SEQ vs. And he Ii further enacted That ii any collie tor
shall fail either 10 collect or 70 Ieuder his account or 10
pay In the manner within the times hereinhelOre
provided II snail he tue duty Of lhs First Comptroller f
the treasury and he Is hereby authorized and quired
immediately after evidence si such delinquency to report
the sane to the Solicitor Of the Treasury who shall sua
warrant Of distress against such denq1en. collector
directed TO thu marshal of the district therein expressing
the smonnt with which the said collector is ChArgeaba,
and the sums, any which have been said by him
far as the aseeriantble. And tho said mar
shs shall, himself by his deputy Immediately proceed
levy and collect the sum which iuny reman due with
five FER cantum thereon and all the expenses and char
OF coeconb by distress and sale OF the goods and chat
tells or any personal elects of the delinquent collector
giving At least five days notice of the time and ice of
ste in the manner provided by law fur advertising sales
Of perso nal property on execution in the state wherein
such collector resides. And the iii OF sac OF the oiirer
OF any goods, tAties or other !etsnal operly Iis'
trained and sold aforesaid shall be c0iciutiya ey,lsare
Of title 10 the purchaser, and prlmn aciu evidence nt the
right oithe officer TO maks sueh sale ana i Tho cariect
Of his proceedings in selling the see. And fol want
Of goods and eaiet, or other pehjuAl elects Of such
eolleeor snhriant TO satisfy any warrant n diAircS
sued pursuant TO the preceding section vi this act the
lands and real est 10 OF such collector much tbs of
As may he necessary for satisfying tho said warrant alter
beng advertised Tor at least three ia mt les an
three public p 10 the collection district aui ~ one
newspaper printed in the county district il t
be- prior to the proposed iuu Of SALE shall be sold at pub
lie auction by the marshal or his deputy who upon suc
sale, shall such marshal ur deputy marshal, make and
deliver 10 tho purchaser ui the promises sold dted uf
conveyance thereof 10 he xeeut acknowledged IN
the manner and form prescribed By the lsws of the st
iu which said lands euaied, which said e 10 made
shall invest the purchaser with all the e and interest
OF the defendant detndants named in said warrant
existing at the time of the seizure thereof And all moneys
nat may remnin oi lne pfssss o. suen s's Aiur sans
fling the said warrant of distress and paying the iet
s'nabe costs and hsrses o se shall be returned to tho
proprietor of The lands real estate sold auresd
Sc 81. And he II furher enacted That each and egery
collector or his deputy who shall be guilty ofany extot-
hon wiiiul oppression, under cClnr ct law, shall
knowingly demanu other greater sums III N mall be
thorsed by law, shall receive any les improvisation,
Ieward except as herein pr,scrbei, mo nerlor-
lance Il any duly, sha wiliully neglect perform
any oil the duties enjOined by this act shalt, upon
yction, be subjsct 10 fine Of not exceen mo thou
sand dollars OF to be imprisoned for not ding one
year both at the discretion eff tho court be dis
missed from office and be forever thereafter incapable OF
holding any office under the Government; ard half
o the fne so imposed shall be ior the ot the United
sates aud the other hall for the Of tue nornor who
shall be ascertaned by the judsmes Of tine tou q ana
he sAu court shall also render judgment sanst sai col
lertor or deputy collector for the amount Of damages
eruing 20 tho psry injured to be collected by xecni A.
And each and every collector, his depEties shall give
receipts for all sums by tn IN collected.
Sec. 81 Aud be 1t further enacei That collector
deputy collector assistant ASSESSOR, revenue
agent or Inspector, shall be authorized te enter In tic
day time, any brewery, disrry, manufieioy uildns,
or pace where any properly articles or iscls subject
made, produced or kept within his district ar il
may be- necessary for the purpose Of examining said
property articles, objects, inspecting hs accounts
required by this act from time to time to be made or kept
by any manufacturer producer, relating 10 suck ltOp
erty articles ohjecs And every owner o such brew
cry, dstillery mandatory building, place pcr
sons having the agency uperintendsnce the g4nn
who shall refuse to admit such officer, s.-r him 10
examine said property articles or objects or 10 inspect
said accounts shsll for every such refusal forfeit aud
pay the Of five hundred dOllars Provided h9igerer
Ihat when such premises shall 9 olen at night, such
officers may enter while so open in the performance o
their official duties.
Sc as And be It further enacted That if any person
shall forcbly ebsruet hinder any ASH nt
assessor, auy collector deputy collector
agent Inspector in the execution OF this act Of any
power and authority hereby vested In him. shall for
chilly rescue, 10 he rescued any prcpery ar-
oes Objects after the shall have been seized by
him shall attempt endeav0r to do III person
offending shall up conviction thereof for every such
offence forfeit and pay the OF five hundred d0ltr
double the value OF property rescued be inprs
oned for term NOT eNeee 'ins two years AZ the dsereen
Of the court; Proridd That it any cer Shall di-
Vulge to any party make Known in aay aeuner other
than is provide in this act the operations syl OF wor
apparatus Of any mauuf eufer produ car visited b.
him in the discharge of oca duties he sh all b. subject
to the penalties prescribed in section lfty hve thirty sS
Of this act.
See 80 And be 1t further enacted That casa of the
ckn temporary disability Of collector to discharge
such Of his duties canno under eXstnl laws he dis
charged by by deputy, they may be evoved by him
upon one Of his deputies and for the official acts and
defaults Of such deputy the collector anti his sureei
shall be held responsible to The United Su.tes
Sec. 40 And be II further enacted That In case col
iecto shall die, resign be removed, he deputies
such collector shall continue to act unu his
isaponted and the deputy cf such collie cOr longest ir
service at the time Immediately preceding shall until
successor shall be appointed, discharge all the duties
salu eoueetor' ana ior lhe olhelal acts au lemus
such deputy remedy shall be had the official lont
Of the collector, as in other and Of two or mort
deputy collectors appointed the day. the
siding nearest the residence Of the collector at the tm'
OF his DEATH resignation, removal shall discharge The
said duties until the hppontne Of sueeessor- Anf
any bond or security taken om deputy by such col
eetor pursuant to this act shalt be available 10 his lega
representatives and suretles indemnify them for los
or damage acerung from aet Of the deputy 50 con
nuing or succeeding to the duties Of such collector
Sec H. And be II further enacted That 1t shall be tn
duty OF the collectors afo iesaid, their denutes,
nd
led to collect all the dutie and taxes imposed by thi
act however the may be designated, and TO prose
cute for the recovery of any sums which h
forfeited by virtue Of this act and all fines, penalties
Anhinh M ~. iInnn.ah l