Delaware State journal and statesman., 1864-09-20
provIa.a by the laws Of tho United state. for tho

* A. anu Dc u Iuftner enacted That separate a
counts shall be keptat the Treasury Of all reeeiF
from Internal duties taxes in each Of the respect
States Territories and cslsei9n disretsi and that SO
shall be keptof the amount OF each spesi
c duty or tax that snsl accrue to sxhitl far
may 10, the amount collected from each source Of rev
nue. Win the moneys lid compensation and lor
owaneei 10 the collectors and deputy collectors assesso
ard assistant inspectors, and other officers en-
poyod In eaeh Of tho respective States Territories, an
collection districts, abs tract In tabular form Of whe
accounts shall be tho duty Of the Secretary Of the rea
my annually In the month Of Decembr to lay b'iol
Sec. a And be it further enacted. That the commi
% vuer ~ internal revenue, subject TO regulations p
ind by tho Secretary of the Treasury, shall be, and
hereby authorized appeal to him made, to remit, n
Iund and pay back all duties enormously Illegally q
sessed or collected anda duties that shall appear TO
urIus'y assssed or excessive In aaOnnt orin any man
nor wfougully collected aud also repay to collectors .
pny coll cors the full amount Of such OF monel
~ ihall or may be etod against them or any
them niem many couit for any Internal duties een
Sc e1eetad by tom, with the COSTS aud expensts Of sui
a0Sisnt assessors, eoseiors, deputy co ecrs and In
spec ors In any SUE which shall brOug against thrr
or any o them hy reason OF any thing that shall or may
Us done in the due performance OF their official duties
9nn also comp ome such suits and ell otheis relating
| lhlarh q revenue all Judgments and Moneys re
covered or received for taxes foreiures and pen
Allies sa be paid to the collector a. internal duties Ar
Tsqulred to bo paid; and all sums OF money which tint
COmiss is authorized to pay by virtue Of this sec
non all lie paid by drafts drawn collectors Of inter
Fec. And be 1t further enacted, That ia all
dsrfn and sale of goods chaltes forno payment Of
OF ouch goods chattes given by the officer making such
sale, TO ihs purchaser thereof shall Le prlma face evil
dencs of the right OF The sfeer 10 make such SALE and
evidence of the regularity Of his pocesdings In
heling the sans.
Sec 40 And ba further enacted That IT. for any
az any time after this act goes ntO operation the laws OF
the United stateH cannot be executed in State Terri
tory o. the UAtsi States any part thereof within
me District Of Columbia 1t shall be the duty oithe Presi
dent and he is hereby authorized proceed 10 execute
The provisions of this act within the limits Of such State
or Territory, pat thereof Dlsire: Of Columbia, 30
soon as the authority Of the United States the Ella hhA
% 10 established aud to coll Ct the taxes, dulles, and
ltonAe IN such States and Territories under the regu
Aons prescribed in this act SO far as applicable and
whera not applicable, the assessment and levy shall be
made and the tune and manner OF collection REGULATED
the Instructions and directions Of the Commissioner
81 internal ievenue under the direction Of the seeie
tary of the Treasury
Sec A. And be IL further enacted, That the officers who
may be alponied under this act except within those
dstreIs within any ats Territory which have been
or may be otherwise especially provided for by law, shall
bs and hereby authorized ~ all where the pay
meat Of such tax shall mot have been assumed by the
state perform all the duties relating to or re aiding
the assessment and collection of any direct tax imposed
or which may be imposed by law.
Sec 4S. And be 1t further enacted, That all goods
ares, merchandise, articles objects which duties
are imposed by the provisions of law, which shall be
in the session or custody or within the control
otaay person persons for the purpose being sold
removed by such person Ia fraud Of the inter
nal revenue laws with design to avoid payment Of
ssi duties, may be sized by any collector deputy col
eetor who shalt have to bveye that the
possessed had held for the purpose design Aforesaid
and the came shall be forfeited the United sAtes and
also all ar irles OF materials found in the possession
oI any person persons intending to manufacture the
sAilo purpose oil being sold them fraud
sad laws or with design to evade the payment Of sal
duties, and also all tools Implement s, Instruments, and
personal property whatsoever in the place building,
Or within any yard enclosure where snch articles
which duties imposed, as aforesaid and intended to
lie used by them In the fraudulent manufacture Of such
raw materials, shall be found also be seized by any
collector deputy collector Aforesaid, and the
shall BE- forfeited aforesaid and ths rrOcsedings to
1fcu said Teture shall be in the nature OF proceeding
la in the circuit district OF the United States
for the district where such seizure r made or in any
other of competent jurisoi Aud any person
VINO snail have custody possession such
goods wares, merchandise articles objects subject to
duty aforetaid tho purpose of se ling the came
with the design Of avoiding payment Of the duties i'm
posed efe0n sha be liable penalty OF Eve hundred
dollars or not less than doubls iLe amount Of duties
audulently attempted TO ba sFsded, to be recovered u
any court of competent jurisdiction; and the goods
wares merchandise articles or objects which ihal be
10 stzd by collector deputy collector may at the
option of the collector during the pendency Of such pro-
teeltnes, b' delivered TO the marshal OF said district
aud remain ia his care and custody and under his control
until final judgment In guch proceeding shall bs
derud Ptoptdel h02epti, That when the property 80
seized may he liable 10 perish become greatly reduced
IN value ny Keeping or when II cannot be kept without
great txnense this thereof the collector, the
marshal % the district may apply to tho Of the
astret To examine bald property and II in the opinion
Of said assnsOr II shall be that the said prop
ey should he sold to prevent such waste expense he
shall appraSe the and the thereupon shall
have said property returned To him giving bond ia
such form may be prescribed by the Commissioner
Internal Revenue, and in amount equal 10 the ap
raised vAa with such sureties tile safI assessor
shall deem good aud sufficient 10 abide the final order
decree orudgment OF the court having eognkance OF the
and to pay the amount Of said appraised value to
the collector marshal or otherwis he may be ordered
and directed by the court which bond shall be filed by
SAID assessor with the commission ofInternal Revanue
But fsud owner shall neglecto refuse give said
hp shall issue TO the collector marshal afore-
said esr tO sell the same and the collector or
marshal shall ihareupon advertise and sell the said
property at public auction In the SAME manner as goods
may he sid execution ia said district; ard the
lfteeds Of the ale alter de lucng the reasonable
m the seizure nd sale sba be maid 10 The con n arsi1
to abide its final order deefee, or judgment
Sec %. A te it farther enacted. That all the rrovi
sons hereinafter made for the delivery of returns, lists
nd
in Of false fraudulent lists returns. or in case
of naturalization or understAement on lists returns
nr 10 casa Of refusal or neglect to deliver lists eurus
and for the imposition Of nnes penalties iorfiturss
snail lie held aud taken to apply to all persons
ont, corporations comprniss liable to pay duty or
ax any additions TO d1tes, lines, penalties or for
oitures hereinafter imposed for failure TO perform any
duty required to he peri rmed shall be held and taken to
be additional 10 thole here nbefore provided.
See &C. And be further enacted That the provisions
Of the se entitled IAN act further 10 provide for tho col
lection OF duties on impors' approved Marsh second
one thousand eight buudred and thstylhree, in
force shall be tAHeH and deemed extending to and
embracing all arising under the laws for the collec
lion OF internal duties, stamp duties licenses, taxes
which have been or may be hereafter enacted; aud ali
persons duly anihozed 10 assess receive collect such
duties undeF such laws hereby declared to be
aud to have been revenge officers within the true
meaning Of the said act aud entitled to all the
emptonE, immunities benehts ghts and privileges
therein anumeras or conferred, s7.i
Sec 5l. Aud be u further enacted That tho provisions
Of the sixteenth eion OF the act approved August sixth
eighteen hundred and forysx, entitled "An act pro-
yie for the better zation of The Treasury and for
the collection safe-Seaping, transfer, and disbursement
public revenue" hereby applied to- and shall
he construed to include all officers Of the Internal
charged with the aafak- epng transfer, disbursement
tue Iubc moneys arising therefrom. and TO all other
persons having actual charge, custody, control Of
noneys accounts arsing from the administration Of tie
Informal revenue.
Sec o. Aud be it further enaoted That all assessors
and teir Hsssants all collectors their deputs and
ali Inspectors hereby authorized to administer oaths
aud take evidence touching any part Of the adminsrn
ion u This law with which they respectively charged
AMI whtr such cihs and dsnee by law authorized
TO be taken a"d any lsjuTy hefelo shall be punished
iu like manher anu 10 decree, la the
OF perjury committed in proceedings IN the courts Of the
United states.