The Iowa transcript. (Toledo, Tama County, Iowa) 1858-1866, 1865-01-19

af1Ir.a.ian, the amount ct animal IN
come, or the ssnorn. held in trust, as
aforesaid, liable - be asaaasea, AID tho
same, 40 declared, shall be received by
such assistant assessors as trne, and ~
the ann upon which dnties are assessed
and collected, except that the 3ednc-
tons claimed in sAch cases shall not he
made or allowed sn,il approved by the
assistant assessor. But any person
feeling asgrieve,! ~ the sreision Of the
assistan: assessor in such eases, may
appeal 10 the assessor Of the dist ict.
and BIS decision thereon shall he fnat,
and the form time and manner Of pro.
ceedings shall be sshject to rules anil
regulations to he prescribed by the
Commissions, OF Internal Revenue.
SEc. ll9 Ind be Is further eaac.eh
Tha, tie duties on incomes herein inn
passed shall be levied on the first day Ct
May, and be due ard payable on or DO
fore the 30th lay Of JuHe, in each year.
until AMI including the year 1870, ant
no longer and to any sum or sam>
annually due AID unpaid for thirty
days after demand ,hei OF by the cot.,
lector, there shall. be levied in addition
thereto the sum Of ten Per centuT on
'he amount Of duties unpaid, asa pen
Atty, eAcep, from The estate of deceased
and insolvent persons. And # any
,lerson liable to pay such duty shall
neglect or refuse to pay the same, after
such der, and, the amount dae shsl! be-
lien in favor Of the United States
from the time it was due unit! paid,
with the interest, penalties, and costs
that may accrue in addition thereto,
upon all tho property AMI rights to
property aid beloogiagto s1sh per-
son and in defaul. Of The payment Of
said i..iy aforesaid and lien may lie eE.
forced by dstraint upon said property
rights to property, stocks, securities,
ani evidences of debt. Ey vhomsc.er
holden and fer THIS purposes ths col
lec.or, after demand il'y given, asatore
...i.!, shall Issue a warrant, in form
and manner to be prescribed by the
Commissioners of Internal Revenue,
undp. ii.a iirss,.oss &c the Eecrectary
Of tbs Treasury, and Ly virtue
uf such variant there MAJ be
levieion sech property. rights 10 prop
ertv, stocks. securities, and evidence
cf debt, f,rther sp,. 10 be fixed ard
stated ~ such warrant oyef and above
..ss sait s.nnal duty, interest sa3 PEN
atty for Aon. payment SUFFICIENT tof the
costs and exp nses Of such a levy.
And il all cases Of sale, ~ aforesaid,
the certificate cs snak sale BY the coll
iectot sha! :sst III the purchaser MI
right, title, and interest of suca fei,n-
.seEt in and to sic',-,..nEsssy, whether
the property be real or personal AMI
where the .s',ii-ss Of sale shall be stock,
the certificate Of sail sale shall be law
fal sa,hcfisy snt 'sosisa to saa proper
corporation. company. or assaclafioo,
tl racG, he same on the books or roc.
ords. in the same rs,ts,i,of as if lsAns.
s,re,t q --s. s,,e,s by the person o5 par
iy ,lIins the saa.e, to issue new GER
,ihcates, Of stock .hersf.t in sica ct
a.s o,igianal 0 prior certificates, which
shall be voiG whelhrf e;.a.sa2~I!eg or not.
And said certificates 9. sale of The coll
leeo,os, Were tie al iecs at sals shall
be se.m;tiss ~ other eyhleaees Sf debt,
saail be 2 ,ad and vakd seiai9s to the
person holding sn1 sahse. as against
any ptss.,;i hold'ns or elsas!s.g to hol'f
possession cf sach sec arilies o. otAes
eyiiences ot asii.