, 1864-10-17

the several collectors shall, at the expiration
Of each and every month after they shall,
respectively, commence their collections,
transmit to the Commissioner Of Internal
Revenue statementof the collections made
by them, respectively, within the month,
and pay over monthly, or at such time or
times as may be required by the Commis.
sioner Of Internal Revenue, the moneys by
them respectively collected within the said
term, and at such places as may be desig-
mated and required by the Commissioner OF
Internal Revenue; and each Of the said
collectors shall complete the collection Of
all sums assigned to him for collection, as
aforesaid, shall pay over the saTc into the
Treasury, and shall render his accounts to
the Treasury Department as often as he may
be required. And the Secretary Of the
Treasury is authorized to designate one or
more repositories in each State, for the de-
post and safc-keeping Of the moheys col
lected by virtue of this act; and the receipt
of the proper officer Of such depository to
a collector for the money deposited by him
shall bea sufficient voucherfOr such collector
in the settlement of his accounts at the
Treasury Department. And the Commits
sioner Of Internal Revenue may, under the
direction of the Secretary Of the Treasury,
prescribe such regulations with reference
to such deposits as he may deem necessary.
See. 81. Aad be HfWtker eR0eted, That
each collector shall be charged with tho
whole amount of taxes, whether contained
in lists delivered to him by the assessors,
respectively, or delivered or transmitted to
him by assistant assessors from time to time,
or by other collectors, and with the addi-
tions thereto, with the par value of all
stamps deposited with him, and with all
moneys collected for passports, penalties,
forieiturcs, fees, or costs, and he shall be
credited with all payments made as provided
by law, with all stamps returned by him
uncanccllcdto the Treasury, with the salary,
fees, commissions, and charges allowed by
law, and with the amount Of duties or taxes
contained in the lists transmitted in the
manner above provided 10 other collectors,
and by them reccipted as aforesaid; and
also with the amount Of the duties or taxes
Of such persons as may have absconded, or
become insolvent, prior to the day when
the duty or tax ought, according to, the pro-
visions of this act, to have been collected :
ProUided, That it shall be proved to the
satisfaction Of the Commissioner of Inter
nal Revenue that due diligence was used
by the collector, and that no property was
left from which the duty or tax could have
been recovered, who shall certify the facts
to the First Comptroller Of the Treasury.
And each collector shall also be credited
with the amount Of all property purchased
by him for the use of the United States,
provided he shall faithfully account for and
pay over the proceeds thereof upon resale
Of the same as required by this act.
Sec. 35. AHd6e il further eqacted, That
if any collector shall fail either to collect or
to render his account, or to pay over in the
manner or within the times hereinbefore
provided, it shall be the duty of the First
Comptroller of the Treasury, and he is
hereby authorized and required. immedi.
ately after evidence Of such delinquency, to
report the same TO the Solicitor of the Trea.
sury, who shall issue a warrant Of distress
against such delinquent collector, directed
to the marshal Of the district, therein OK.
pressing the amount with which the said
collector is chargcablc, aud the sums, If any,
which have been paid over by him, SO far
as the same arc ascertainable. And the
said marshal shall, himself, or by his dcpu.
ty, Immediately proceed to levy and collect
the sum which may remain due, with FIVE
per centuin thereon, and all the expenses
aud charges Of collection, by distress aud
sale Of the goods and chattels, or any per-
sonal effects Of the delinquent collector,
giving at least Eve days notice Of the time
and place of sale, in the manner provided
by law for advertising sales of personal
property on execution in the State wherein
such collector resides. And the bill Of sale
Of the officer Of any goods, chattels, or other
personal property distrained aud sold as
aforesaid, shall be conclusive evidence Of
title to the purchaser, and prima facie evil
dence Of the right Of tho officer To make
such sale, and Of the correctness Of his
proceedings in selling the same. Aud for
want Of goods and chattels, or other per.
sonal effects Of such collector, sufficient to
satisfy any warrant Of distress, issued pur-
suant to the preceding section Of this act,
the lands and real estate Of such collector.
or SO much thereof as may be necessary for
satisfying the said warrant, after being ad.
vertiscd for at least three weeks in not less
than three public places in the collection
district, and in one newspaper printed in the
county or district, IL apy there be, prior to
the proposed time Of sale, shall be sold at
public auction by the marshal 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 ac-
knowledged in the manner and form pre-
scribed by. the laws Of tho State in which
said lands arc situated, which said deed SO
made shall invest the purchaser with all the
title and interest Of the defendant or de-
fendants named in said warrant existing at
the time OF the seizure thereof. And all
moneys that may remain Of the proceeds Of
such sale after satisfying the said warrant
of distress, and paying the reasonable costs
and charges Of sale, shall be returned to the
proprietor Of the lands or real estate sold
as aforesaid.
Fec. 10. And be IL further enacted, That
each and every collector, or his deputy, who
shall be guilty Of any extortion or wilfull