The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-10-12

Sec. -. AEd 5< 4 rtiritsr endcte1 That s-pars
accounts shall o. kept al ihc treasury o, all Il
moneys Received from i-terra duties or taxes II eac
u Tho respective states and Territories ard c0liectiC
districts that separate accounts shall be kept
tie amount of each species o. duty Tax that sha
accrue 20 a. to exhibit as Tar ss be the amour
collected from each source Of revenue with the nor
eys paid c1mpsnsaton aud for allowances 70 III co
lectors ant deputy collectors assessors and assstar
assessors, Inspectors, and other officers employst
esch Or the respective Stats and Terrt1Fies and co
lection rstr.cts, aad abstract IN tabular form {
which aclr It shall be Ia, uty q the Secretary
Tie Treas iry annllily ~ the month Of December
lay before Congress.
Sec A. Aud BE- Il further -nactsG Ti.at tn com
missioner OF internal reveue- subject 10 regulation
prescribed by the Secretary O.. Tue Ircssrv shall he
and is hereby arthorixet on appeal l. Tim rnsfe L
remit. refund, snd pay back al duties erron-ot.lv
illegally assessed collected aud ali duties thar shs
appear 20 be uujus,y assessed oxcessvc ia amount
OF In any manner wrongfully collected and also re
pay 10 collectors or deputy collectors the f. u
or such suns Of money shal or NAV o. r.--, ye H.
against them o. any 0f them tteo, IN any court fo
any nteria tltes or licensz cOlctei By them = IA
The costs aud expenses q siit and al damages -,
tuss fccuF fe4 against &SsfSs1r- assistant assessors
collectors, ecp.ty CO lectOrs, Al Inspectors ia an.
seit which h1l he brought against them or any d
Them ~ Is o. alyt thing that shall or may bs don,
10 The due Performance OF theW Official duties AMI A.
- compEc such suits aud al lthsss stllg 1,
Int fna ies Tue And al ju'gu. ITS and money. re
cov-rei Yr r:ivcd FOR taxes, Casts fJrf-fures an
fenAt - s-t te pad 20 tn collector as internal d
Z
which the commissioner Is authorized & Day by VIZ
tue of this shall be pail by drafts drawn on
, collectors ~ liernal revenue
Sec. Is A'd Dc I further enacted That Ia all eases
oi dlsIFaint Sni sale o. goods or chatels FOR non.
payment OF taxes duties or licenses as provided for
the Dill o sale II such gocls cksttes given bv th4
oitcsr m isug such sale, 20 the pLrchassr thereof
shl. o. % facle evidence Of tue right Of the Off
SCI % NIX s-ch sale, and conclusive evidence o.
the regu u;y Of his proceedings 10 selling The sam
sec. - -lai be further enacted, That r. for anv
cause al d.. time iier this act goes iato operation
thc laws TIE United states cannot De executed IN
any state Co. territory Of the United states or any
part therroi 'F within tie District of Columbia Il
shall oe the duty of the President aud he is hereby
ithOiZst io proceed 10 execute the proyis ous Of
this act wtlu The limits OF sEch State or Territory or
part thereof or District Of Columbia 20 soon a. the
authority oi thc LAE states therein shall be re e
tibiiShet- and T. coiicct the taxes duties ami b.
censesi "a sch states and Territories under The regn
latons preec ihel IN this act 80 far a. applIcat1
and where not applicable, the Assessment and lew
shan be mae, and tie time aud man.er Of collection
regulated, hy the Instructions ana esra,t,. - ~
commission of internal revenue under the cirec
ton Of the Secretary of the Treasury.
Sec. Al Ard b u further sadctsd That The officers
who may o. appointed under this act except within
those dlstricts within any state Of Territory which
have bon or may be otherwise especially provided
~ by law shall be, and hereby are authorized ID
ali cases where ths payment VI such tax shall not
have been assumed by the State. & perform all fhr
duties relating 10 or regarding the assessment and
collection ~ any direct tx imposed, Or which may
be imposed by law.
Sec. -. And Be Il fssytaey enacted. That all voods
wares, merchandise, articles or objects on which du
ties are imposed by the provisions Of law which
shall be found IN the possess or custody OF within
the control VI any person or persons for The yur-
pose Of being sold or removed BY such person or
persons IN fraud Of the Internal revenue laws OF win
design n avoid payment Of sad duties NAV b. sind
by any collector or deputy collector who Shall have
reason TO believe that the same are possessed bse
or held for the purpose design aforesaid and the
same Shall DC forfeited TO the United Stat and AL
so al articles ofraw materials found il the possession
OF any person or persons intending 10 manufacture
the same for the purpose OF being sold by them IN
fraud OF said laws, or with design 70 evaie the nav
ment o. said duti 3, and also all tools Implements
instruments, and personal property what.oeysr ia
the place or building within any ward or sure
where such art cles which duiIes are ilDuosed AZ
aforesaid, and intended 10 be used by them in H.
fraudulent manufacture cf such raw materials shar
be found, r1ay 80 be seiEei by any collector or de-
plty collector, as Aforesaid. and the same shall bs
foretsi as aforesaid and the proceedings to enforce
said forfeiture shall be in the nature OF or0rtu-
IN rem IN the circuit or district court or III. Unfe
States, for The district where such seizure - made
or IN any court OF competent jurisdiction. Aad anv
person who shall have IN his custody or possession
any goods wares, merchandise, articles or objects
SUBJECT 10 duty as Aforesaid for the purpose Of sell
Ing tue same with the design Of avoiding payment Of
the duties imposed thereon, shall be liable 10 psnai
ty of i've hundred dollars less than double ba
amount Of duties fraudueutly attempted TO be evad
Cd 10 6e recove cred in any court OF com ataut irs
dictOn, and the goods wares merchandise art,cics
or objects which shall be seized BY sny collector or
depgty collector, may al the option u The COLLECTOR
during the pendency ot such proceedings BE- deliver
ell % The u shaI Of sail district and remain in s
care and custody and under his control until snaI
judgment IN such proceeding shall be rendered: pro
rided holreuer That when the property 50 seized NAV
be liable 70 perish or become greatly reduced IN val
le by Keeping, or when It cannot be kent without
great expense, the owuer thereof the collector o-
Tho marshal OF the district may apply 20 the sssor
u Tue aslFe1 70 examine said property; snd II, in
The opinion of sal1 assessor, 4 shall De necessary
that the said property should be sold to prevent such
waste or expense he shall appraise the same and the
owner there pon shall have said property returned 10
him upon giving bond in such form as nav he pre I
scrloed oy the commissioner OF internal revenue md
10 an amount equal 10 the appraised value with such
securities AS the said assessor shall deem good and
suinclent 10 abide The hnal order. decree or iudg
nent OF TIE court having cOgnZance OF the case and
10 pay the amount OF said appraised value to the co
sctor, marshal, or otherwise. as he may be ordered
lnd directed by the court, which bond shall be filed
oy said assessor with the commissioner OF internal
revenue But II said owner shall neglect or refuse /
70 give said bond the assessor shall issue u The coll
ector or marshal Aforesaid order TO sell the same
l1H the SAID coector or marshal shall thereupon al
sertse anu sell the said property public auction in
The same manner as goOcs may De sold On final eye
,utlon IN SAIL district aud the proceeds Of the a..
iter decucting the reasonable costs OF the seizure
Ind sale, shall be i'd to the court aforesaid to abe
Is nnal order, decree or Judgment
>ec - Ahd be Il further enacted, That all the pro-
'sons hereinafter made Tor the delivery Of returns
sts statements ard valuations and FOR additions %
ne duty III case o. false fraudulent lists OF re-
urns, or IN case OF urdervauation or understatesut
70 lists or returns or In Of refusal or neEe to
lelver lists or returns, and FOR the imposition OF
Ines, penalties and forfeitures shall be held and IA
Ten 10 apply 10 al persons associations eorpo-tion
n companies liable 10 pay duty OF tax and suy AL
tions 10 duties, fines penalties Or forfeiturcs here
natter imposed ior failure TO perform any duty re-
ured TO be performed shall be held and taken 10 be
dditiOnai 10 those hereinbefore provided
Sec So And Be u further eadcted That the pro.
sions of the act entitled Al act further 70 provide
or the collection o. duties on Imports approved
lareh second one thousand eght hnnAre an thirty
hree now 10 force, shall be taken and deemed as ex
ending to and embracing all cases arising under the
avs Tor the collection Of internal duties stsrnn dr
les, licenses, or taxes, which have been or nav be
er carter, enacted; and ali persons duly authorized
o assess. receive OF collect such duties OF t.xes
nder such laws are hereby declared 10 be ane 10
ave been, revenue officers within the true intent
nd meaning q the sail act and entitled 10 al the
xempton. lnmunitles, benefits rights and privil
ges therein enumerated or conferred
Sec 81. And Be II fErther enacted That the uro
sions ot the sixteenth section q the approved
Iugust sixth eighteen hundred aud forty SIX suti-
LED IAN act to provide for the better orEsn.aip OF
ne treasury, and FOR the collection safs-keeping
ransier ant disbursement Of the public reveauen
re hereby applied u, and shall be construed 10 IN
lute, al officers OF the internal revenue, charged
Eith the Keeping, transfer, or cisburs 4-rt os
be public moneys arising therefrOm and 70 all other
ersons having actual charge custody, or control Of
ae Internal revenue.
Sec. 81. AID Be u fvT.ker enacted That all ssse.
ors and their asslstsnts all collectors and their dep
tes, And al inspectors, are hereby authorized 10
minister oaths and take evidence touching asy
art Of the administration Of this law with which .
hey are respectively charged and whera such oalh.
I'D evidence are BY law authorized 10 be taken: and
~ perjury therein shal be punished il tie Ik.
iAnner, snt 70 the same degree, as IL tie case OF
errry committed II proceedings n the courts Q, ,
hs United states.
SPLITS, ALE, BExE, AND roETxR
Sec IS Asd be u fsrther eHaete5 That aEy person
squired oy law 10 be licensed disiLsr shsu IN
1diion TO what Is reqaire1 BY other provisiou. OF
~, MAKE al application therefor tie assessor Of
,e cistrct- and before the sane Is ssus. ne pe-.
'1 80 sppy ing shall give bond 70 the United States
sucn sun es shall be required by the collector and
I'm one or more scFeties 10 be approved bv sad
'iector conditioned that II any ary ad5itio3as
~ or stills or other implements - BE- used as afors-
Nc shsl be erectet By hin, his agent o. supsrin-
ndent, lie vii, before using. or causing Or permit
ng tAe same 20 be used, report n writing % tie
'ic assessor The capacity Thereof sd information
ON Kim 70 fne q aly change II Ire form cauac.
) ownership. sSe-cF. q s1psrlate-eercs. wLich
Or either OF The slll - : y c;he- implements
ay 1niergo. Al that lie vii fon dsg q cav enter
cSse - y eri-rrc, il book l. b kept fur tiat
rpcse the number Of gallons o. spirits that nav -
stLlec oy sad still or stills or Ctaer implements
ID also q the Quantities u grain or other regetaba
- Nrsrs .~raz oh -