Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-24
YEARLY ADVERTISING,
OFEICIAL.
LAWS OF THE UNITED STATES.
Passed at the First Session Of the Thirty
eighth Congress. ".'
CPuRL1c-No. 1851

IRUBIC-HOs 4A9J
ANICr TO provide internal revenues to support the
government, to pay interest on the PuO"o ueO''
and for other purPoseS
GENERAL PROVISIONS.
Geo. 40 And be it further enacted, That in case a
collector shall die resign or be removed, the depu
Ties Of such collector shall continue to act until his
auccessoT is appointed and the deputy OF such col
ieotoT ionqest in service at the time Immediately
nTecedinR shall until Hhall be appointed,
discharge all the duties of said collector and for the
oficIal acts and defaults of such deputy a remedy
Shali be had on the official bond of the collector, as
in other cases. and OF Two or more deputy collectors
Amounted the same day, the one residing nearest
the residence OF the time 81 bis DEATH
resignation removal, shall discharge the said du
ties unit the appointment OF a 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.
Sec Al And be it further enacted, That it shall be
the duty of the collectors aforesaid, their depu
ties in their respective DISTRICTS and they here
nv authorized, collect all the duties and taxes i'm
nosed by this act, however, the same be designated,
and to prosecute for the recovery of any sum or
Snms which may be forfeited by virtue Of this ac1
and all fines, penalties al forfetures which may be
incurred or imposed by virtue OF this act shall be
Hned for and recovered in the name of the United
States in any proper form OF action, by any ap.
propriate form OF proceeding, qui tam, otherwise
before any circuit district court of the United
States for the district within which said ne penal
tv or forfeiture may have been incurred, or before
any other court OF competent jurisdictions and where
not otherwise and differently provided for, mole
ty thereof shall be to the of the United States
and the other moiety thereof to the of the per-
gon to be ascertaned by the judgment of the court
who shall first inform OF the cause matter or thing
whereby any such fine penalty or forfeiture was in
curred: Provided, That in of any suit brought
unon Information received from any person, other
than collector, deputy collector, assessor assistant
assessor or inspector of internal revenue the United
States shall not be subject to any costs Of suit
shall the fees of any attorney counsel employed
by any such officer be allowed in the settlement of
his account unless the employment of such attorney
ali he authorized the
of Internal Revenue, either express or by general
regulations.
person. in any matter, hearing other proceed
Ing in which an oath affirmation shall be requir
ed 10 be taken or administered under and by virtue
of this act shall, upon the taking of such oath
affirmation, knowingly and wifuly swear or affirm
falsely, every person offending shall be deemed
guilty of perjury, and shall, on conviction thereof
10 subject to the like punishment and penalties
provided by the laws OF the United States for the
crime of perjury.
sec AZ And be it further enacted, That separate
accounts shall be kept at the treasury of all moneys
received from internal duties taxes in each OF the
respective States Territories and collection distrcts
and that separate accounts shall be kept of the
amount Of each species of duty tax that shall
crue 90 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, inspectors and other officers en-
pIoyed in each Of the respective States, Territories
and collection districts, abstract in tabular form
of which accounts shall be the duty of the Secre-
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 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 errOneously
or Illegally assessed collected and all duties that
shall appear be unjusty assessed or excessive in
amount, or in any manner, wrongfully collected, and
also repay to collectors or deputy collectors the full
amount of such sums of money as shall or may be
recovered against them any of them many court;
for any internal duties licenses collected By them,
with the costs and expenses of suit, and all damages
and recovered against assessors, assistant
collectors deputy collectors and inspectors
In any suis which shall be brought against them or
any OF them by of anything that shall 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 or received for taxes costs,
forfetures and penalties shall be paid to the cOec
tor il terna duties required to be paid and all
Gums of money which the Commissioner is author
lied to pay by virtue of this section shall be paid by
drafts drawn on collectors of internal revenue.
Sec. d. And be it further enacted That in all
of dstraint and sale of goods. or chatteS for
payment of taxeg duties licenses, provided for
the bill of sale Of such goods chattels given by
the oGcer making such sale, to the purchaser there
Of shall be prma face 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 it further enacted, That it, for
any cause any time after this goes into opera
tion the laws of the United States cannot be execu.
ted in 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
BY authorized to proceed to execute the provisions
of this act within the limits of such State Terri
tory or thereof District of Columbia, soon
a. 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 applica
BILE; and where not applicable, the assessment and
levy 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. AZ. And be it further enacted, That the Off
GERS who may be appointed under this act, except
dfatrfcta within State Territory
which have been may be otherwise esPeci-
ally provided for by law shall be, and hereby are,
authorized in all cases where the payment Of such
tax shall not have been assumed by the State to per-
form all the duties relating to or regarding the
Bessment and collection of any direct tax imposed,
or which may be imposed by law.
Bee. IS. And be it further enacted, That all goods
wares, m0rchaAdise, 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 mr.
pose OF being sold or removed by such person n r
persons in ftaud of the internal revenue laWE or
with design to avoid payment of said duteS NAV bo
seized by any collector deputy collector who shall
have reason to believe that the same are possess5
had held for the purpose or design aforesaid and
the same shall be forfeited to the United States and
also all Articles Of raw materials found in the poO
session OF any person or persons intending manu-
facture the same for the purpose of being sold bv
them in fraud Of said laws, with design to eyade
he payment of said Duties and also all tools impIe
rnents instrumeuts and personal property whatso.
ever In the place or building or within any yard or
enclosure where such articles on which duties are
imposed, as 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
shall be fol feted as atoresaid and the proceed
ings to enforce said forfeiture shall be in the nature
of proceeding in rem in the 0rcut district court
of the United states for the district where such sez
ure made, in any other court of competent ur-
Isdiction. And any person who shall have in his
custody possession any such goods, wares, mer-
chandise, articles objects subject to duty are
said for the purpose Of telling the same with the
design of avoiding payment of the duties imposed
thereon shall be liable TO penalty Of five hundred
dollars or less than double the amount OF duties
attempted to be sVadt to be rtcoV.
cred in any court of competent juriSdctiOu and the