The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-04

Interest on The public Debt and for other Purposes
approved June thrtieth, eighteen hundred and sixty
four.
Be 1t enacted by the Senate and House Of Representatives
of Ue United States Of Amerca in Congress assembled
That the entitled An act to provide internal
to support the government topsy interest on the public
debt and for other purposes approved June thrtieb,
eighteen hundred ANA sixty Jour- be- and the same Is here
by, amended as hereinafter set forth, namely
That section four be amended by striking out the word
five" and inserting in lieu thereof the word ten"
That section eight be amended by striking out aft the
words within each of which the the words Secrt tary
Of the Treasury whenever there shall be vacancy
the public interest shall require shall appoint with the
approval Of the said commissioner assistant assessor
who shall be resident of the district OF said assessor
and inserting in lieu thereof the words assessor we
ever snail he vacancy shall appoint, with the a
prevail OF said comm ssoner assistant asses
sors who shall be resident of such assessment dis
That section fourteen be amended by striking the
word fifty" and inserting in lieu thereof the words
That section twenty-five be amended by inserting after
the words four hundred thousand dollars" the words
"and not exceeding million OF dollars and one eighth
of per centum all above million of dol
las by inserting after the words reasonable charges
for the word Advertising and by striking out all of
the first proyso and by striking out the word further
That section twenty six be amended by striking the
word apportionment' and Inserting in lieu thereof the
word appointment"
That section twenty eight be amended by striking out
all after the enactng clause and inserting in lieu thereof
the words "That each of said collectors SHALL within
the ASSESSORS give notice. by advertisement published Ia
each county in his collection district, in newspaper
printed in such county if any such there be- and by noti
hcations to be posted up in at least four public places in
each county in his collection district that the said duties
have become due and payable, and state the time and
place within said county at which he his deputy will
attend receive the same, which time shall be less
than ten days after such notification And If person
shall neglect to pay aforesaid for than ten days.
1t shal be the duty of the collector his deputy to issue
TO such person notice. ~ be left at his dwelling usual
place Of business be sent by mall demanding the pay
msnt Of said duties Or taxes stating the amount thereof
with fee of twenty for the issuing and service OF
such notice. and with four cents for each mile actually
and necessarily travelled in serving the And If
such person shall not pay the duties taxes and the fee
Of twenty and mileage aforesaid within ten days
after the service the sending by mail OF such notice. 1t
shall be the duty of the collector or his deputy to collect
the said duties or taxes and fee of twenty cents and milo
age, with penalty of ten per centum additional upon the
amount of duties And with respect all such duties
all and duties tho collection of which not other
wise provided for in this act 1t shall be the duty of each
collector in person or by deputy to demand payment
thereof In the manner last mentioned, within ten days
from and after receiving the list thereof from the assessor
within twenty days from and after the expiration of
the time within which such duty or tax should
paid; and If the annual other duties shall not be paid
within days and after such demand therefor 1t
shall be lawful for such collector his deputies to pro-
ceed to collect the said duties taxes with ten per cent
am additional thereto aforesaid, by dstran and sale
OF the goods chates effects of the persons delinquent
~ aforesaid And in case of dstant 1t shall be the duty
Of the officer charged with the collection to make
TO be made account Of the goods
copy of which, signed by the officer making such dis
frain shall be left with the possessor of such
goods, chattss or effects or at his or her dwelling
usual place of business with person of suitable age
and discretion II any such can be found with note of
the demanded and the time and place of sale; and
the said officer shall forthwith notification to be
published in newspaper within the county wherein
said distrant is made there is newspaper published
In said county, TO DO publicly posted up the
Hce If there be within five miles nearest to the resi-
dence Of tbs person whose property shall BIO distraned
Aad in not less than two other public places which notice
place for tho sale thereof which time shall not be less
than ten nor more than twenty days from the date of such
notification tand the place proposed for sale not more
than five miles distant from the place Of making such dis
aint. And in any in which any person, bank
citation, company corporation required by law to make
return to the commissioner of internal shall
fuse neglect to make such return within tie time speci
fed the amount of circulation, deposit and capital
either shall be estimated by the proper
can't and shall be certified by him to the commits
sio And in all in which the person. bank
cator, company, or corporation required by law to make
payment Of taxes to the commissioner shall neglect
fuse to make such payment within the time required the
commissioner shall certify the amount of tax due by such
person. bank association or corporation, with all thepen
aes additions and expenses accruing to the collector
OF the proper district who shall collect the by dis
traint and SALE in other And the proceed
ings may be had enforce tho collection OF taxes which
have already accrued aud which still remain unpaid
And II any person, bank, association company,
poraton liable to pay any duty shall neglect or refuse to
pay tho same after demand the amount shall
De lien in favor of the United States from the
time 1t due until paid with the interests penalties
and costs that may accrue in addition thereto upon all
property and rights property and the collector after
demand may levy or by warrant may authorize deputy
collector levy upon all property and rights to property
belonging TO sueh person bank association company or
ment of the due aforesaid with interest and PEN
atty for nonpaypen and also OF such further sum as
shall be sufficient the fees COSTS and expenses OF such
levy And in all Of sale the certificate of such sale
by the collector snail have tho same effect us prescribed
by the hundred and nineteenth section OF the act to
which this is amendment And all persons and OIL
mpanics corporations required demand
sof collector deputy collector about to disran
having disraned any property and rights Of property
10 exhibit all books containing supposed to contain
evidence statements relating to the subject subjects
of dsraint the property or rights Of property liable to
dlsaint for the tax due as aforesaid Provided That
in any of dstrap for the payment of the duties or
taxes aforesaid the goods chattes effects dstaned
shall and may be restored TO the owner or possessor If
prior to the sale payment of the amount due or tender
thereof shall be made to the proper officer charged with
the collection ofthe full amount demanded together with
such fee for levyug and such sum for the necessary and
reasonable expense Of removing advertising and keeping
the goods chattels or effects so distrained as be
prescribed by the commissioner of internal revenue but
officers shall proceed to sell the said goods cbatte or
effects At public auction, and shall and may retain from
the proceeds OF such sale the amount demanabe for the
Of the United states with the necessary and
able expenses of distran and SALE and Commission of
five per centum thereon for his use rendering the
overplus II any there be, to the person whose goods
shatels or effects shall have been dsrained Pcored
further That hore shall be exempt from distraint the
tools implements of trade or profession, COW,
use school books, and apparel necessaryfor family
That section thiryegh be amended by st liking there
from the words htyhve and inserting in lieu thereof
the words ''thirty-six"
Tat section forty be amended by inserting after the
words appointment ol cessor' the words: Pror-
died. That In case it shall appear to the Secretary of the
Treasury that the interest of the government shall
qure he may by his order direct said duties to BIO per-
formed by such other of the said deputies he
in such order designate"
That section hfy-two be amended by inserting before
the words Ihat all successors" the words "And be Il
further enacted " by inserting after the word eputes
she words revenue agents. and by striking ont after the
word charged" the word sand !" and inserting In lien
shereof the word "or."
That section fifty three be amended by inserting after
the word dister" where it first occurs, the words
ssbeore distng any spirits " by striking after the
word any and preceding the words stil or stills " the
word additional " by striking out after the word used
and preceding the words hal be erected the words as
aforesaid and inserting in lieu thereof the words for
distng and by inserting after the words "shal be
erected" the words "or used"
That section fy.our be amended by striking out the
words the same and inserting in lieu thereof the words
sand owning the same and owning the building used as
distsry and the land which the same Is located, and
the building or land leased the terms and conditions
OF the lease = and by striking out the word zone " and
inserting In lieu thereof tho word "three"
That section fifty five be amended by inserting after the
words said duties shall be lien" the words ION thu
spirits distilled aud " and by adding the end of the frs
proviso the words "except when made and used in thu
manufacture Of vinegar acetc acid In which case thu
duties shall be collected the basis of the actual proof
That section six be amended by adding at the enc
Of the section the following words to wit :and in al
sales OF spirits hereafter made where not otherwise ana
ciay agreed, gallon shall be taken gallon of s
proof according to the standard forth and declaret
United States" Wv
That section fftyseven be amended nv strin on, A.