Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-07-27
LAWS or THE UNITED STATES.
Passed Al the first Session erthe TRtrtg-eigAh
Congress,

IPURuo-No las
| AN ACf 70 pToNie internal revenue 70 sap
post the, government 70 pay Interest On tue
| public d. b., and for other purposes.
| b d resolved bg ne Senate and Hovss Of Repre-
| SetltItires Qf ne United States Of tWertcf H Con
| gTeSS assembled,
CONTINUED,
See 20 .lRd be a. fttrhSrtHasel, That ii any
person, in any case, matter hearing, or other
! prOos edine IN which an oath or tihrml'iOn shall
| b. req Tired to- be taken or administered under
and by ylturo OF this act, shall upoa the TAX
| log of such oa,h or an -matou, knowingly and
| wilfuny swear or ath'm falsely, every person
| offending shall be deemed guilty of perjury, aud
shall on conviction tereof, be su' joe. TO the like
punishment and penalties now provided by the
laws OF the United States for the osime Of per
| Jury.
crate accounts shall be kepS at the treasury of all
| moneys received from internal duties or taxes
in each of the respective States, Territories, and
| collection districts; aud that separate accounts
| shall be kept OF the amount of each species of
duty or tax that shall accrue, so as 10 exhibit,
| as tar as NAV be, the amount collected from each
| source Of revenue, with the moneys pa com
| pensaton and for alOwanc 10 tue collectors
and deputy III, ctors assessors and slant as
| essorS, inspactO ard other othrers empl'yed
| in e-ch OF the respective States TerrltpTirs, a a
co lsston ds'r cts, au abstract ia tail lar form.
! Of which accounts II shall be the duty Of the
| Secretary of the Ire suty, annually ia the
month OF Dece nber, to lay before C,ngress.
SEC, A. And b Il JVrtder enacted, That the
| Commissioner Of In'ernl Revenu sable 10
| regulations prtscr ed by the Secretary Of tie
| Irea,ury, shal be aud is hereby, authorized On
! appeal 10 him made, 20 remit, refund, ana nav
back all duties eToncously or Illegal assessed
| collected ami a duti-s that shall apaear to
| be- Justly ss tssed or excessive IN amount oc
IN any msn,er SrOu Stu ly co Looted, and also C.
| pay 10 le5t0ri or oe,uty collectors tae ut4
| amount Of such sums II money us = a o. may
! b re Covered against hem or any OF them N any
court, 10 any internal dutiC il ruSts llleC-
tel by them, EitG tlG Cos'S am eN aenses Of SUIT
and all damages ana C SIS recovered ag tiusl As
essors as 81. an seasons, coll ctors deputy col
lectors, and inspectors, in any suit which shall
be brought against them or any of them by r, IL
son OF anything that shall or may be done in
the due performance of their official duties and
also compromise such suits and all others rela-
ting 10 internal revenue: And all judgments
and moneys recovered or received for axes
costs, forieitures, and pcnalti shall be paid to
the collector as internal duties Tequir d to
be paid; and all sums of money which the Com
missioner is authorized 10 pay by yirture of this
section shall be paid by drafts drawn on collec-
| ttOrs OF in ernnl revenue.
-Ec. 10. Ind be ii Further enacted That in
SEES OF dlstraint and sale of goods or chattc
for non-payment Oftaxes, duties or licenses, -
provided for, the bill Of sale of sue goods OF
chat els given b tie officer maxim such sale,
to the pu' chaser thereof, shall be prima iace
evidence oil the right of he officer to make such
lie, and conclusive evidence of the regularity
of his proceedings in selling the same.
SIC. 46 1udLs 10 Further enacted, Tnat if for
oper ton, the laws OF tie Uhtcl states cannot
DC executed IN state or territory OF IN I'm
TED States or any part thereoi or WI nm the
DIstrci OF [ oiAmela' " SnaiI pG the o9iy OF the
ITeSl ieh'' ana Is ne eoy antnorlhed, 20 pro
teed 10 execute tne provisions OF !'hs at WITHIN
, the nlnits Of S.CL otat. OF territory or part
t1eteol, vi Di.IlIoH VI Noiumoia} $500 as the
au AoriTy Oh 'he Ghlleu : htes the EN- shaIl re
Et-Ssi .olsHeu, ana 70 coi.e ne Ees, q ties,
ana i!cehses} III sueh STATES ana tcrr tories un-
ger tHe IGSut" IONS prescribed IN ms &C so
Tar as aPpii ape ana Whe Il "oi applca DC, o. c
a-se 'emeu anu 4eFS nan De maze, ana the ume
ana manner Of collection regulated by ire IN
stFucnoh7 ana recuohSo' the CJmm'Ss'oner
o internal revenue, uhuef me are non OF the
secretary OF the lre'su y
SEC. a. ana "e ~ J7rb!tr e"acteI, Inat the
ohhcers VINO may ne app ln'ed under tins at,
except within those dlst'lcts within any State or
lerFI DRY Which nave been o. may be otherwise
c'pec ally Prov ed tOr ny law, shall be, and
hereby are, authorized IN all cas- where the
payment OF Such TAX snail not nave Deen assam
Ell by TIE STATE, 10 perform all th1 dItes rela-
ing 70 or regarding re asses hehT ana coiIec
| non OF any uHcc' t'A lmpoecl' or Wti may re
I'm osed ny it"
SEC ~ lad u. " l"tH'r enc .t.a tna. all
goods wares iLe'cnLh'lse articles or oplec's On