The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-07
OFFICIAL.
LAWS OF The UNITED STATES.
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[coyyIsrEp IN YIRsF PACE. ..
Ar ACT to amend an Act emitted anAct 10 provide
Internal Revenue 10 support the Government 70 pay
Interest the Public Debit and ior other Purposes
approved june thirtsth, eighteen humid Cd and Sky
" the Ustted Stsg Of <mei5c in Csrgress assembled,
That the W entitled An act to provide internal revenue
the to pay interest On the ,, PaSo
eighteen hundred and sixtyouy be- and the same here
BY, amended as hereinafter set forth, namely
That section four BE- amended by striking out the word
"nys," aud inserting In Leu thereof the word ZEN
That section eight amended by striking out after the
wogds "witu each Of which tho, the words secretary
the Treasury, Whenever there sbail Dc Vacancy o.
tho public interest shall require shall appoint Wild the
approval of the said commissioner, one sstant assesso
who shall be resident Of the district o. said assessor
and inserting in Lieu thereof the words assessor whsn
ever there shall bs vacancy, shall appoint with tho ap
poval Of said comm ssioner one or mo- assistant asse
:o who shall e'a resident OF such assessment udi''
That section fourteen be amended by striking out the
word "fity" and inserting in Lou thereof the words
twenty -fvo" ~, e"
That section twenty-five be amended by inserting after
the words four hundred thousand dollars the words
and not exceeding million Of dollars and eighth
Of per csntun all above million of dol
la; by inserting after the words reasonable charges
tor 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 out the
word apportionmen" and inserting in lieu thereof the
That section twenty be amended by striking out
s after the enactng Clause and inserting in lieu thereof
tis words THAT each of said collectors SHALL within
twenty days after receiving his annual collection list
thsassessors give notice by advertisement published
each county In his collection district IN newspaper
printed In such county any such there be- and by mott
hations to be posted up in least four public places
each county in his collection district that the said duties
have become due and payable, and the time and
place within said county which he his deputy win
attend to receive the SAME, which time shall not be less
than ten days after such notification And any person
nay tan .ss
isbs be the duty Of the collector his deputy issue
70 such person notice to be left at his dwelling usual
place OF business or be sent by mail Demanding the pay
snt Of said dutes taxes stating the amount thereof
with fee Of twenty cents for the issuing and service oil
such notice. and with four cents for each mile actually
and necessarily travelled in serving the And II
such person shall not pay the duties the
Of twenty cents and mileage aforesaid within days
after the service or the sending by mail Of such notice. it
shall be the duty of the collector sdeputy TO collect
he said duties or taxes and fee Of twenty cents and mile
Of duties Aud Win In respect to ali sac aes or
taxes rs are not included in the annual lists aforesaid and
oil taxes and duties the collection OF which s not other
wise provided for in this act shall be the duty OF each
collector In person or by deputy, demand payment
tn reo in the manner last mentioned within ten days
rom and after receiving the list thereof from the assessor
within twenty days from and after the expiration OF
the time within which such duty tax should have been
paid; and the annual other duties shall not be pail
within ten days from and after such demand therefor II
shall be lawful for such collector his deputies to pro-
coed TO collect the said duties or taxes with ten Per GENT
additional thereto, aforesaid by distrain and sale
Of the goods chattes effects of the persons delinquent
aforesaid And of distraint itsha be the duty
Of the officer charged with the collection to make
70 be made account of the goods
acopy Of which, signed by the officer making such dis
taint shall be left with the possesor OF such
goods, chattels effects ut his her DWELLING
usual place Of business with some person of suitable
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 cause notification to be
published in some newspaper within the county wherein
said distraint is made ii there Is newspaper published
inaid county, be publicly posted up at the poto
fee II there be within five miles, nearest to the resi-
dence Of the person whose property shall be dstianed
and in not less than two other public places which notice
shall specify the articles dtraned, and the time and
place for the sale thereof which time shall not be less
than ten than twenty days from the date Of such
notification andl the place proposed for sale not
than five miles distant from the place OF making such dis
trant And in any case in wi ch any person. bank
eion company or corporation required By law to make
return to the commissioner OF internal revenue shall
fuse neglect to make such return within tie time spec
lied the amount of circulation, deposit, and capital, or
either shall he estimated by the proper assessor or ass
tant assessor and shall be certified by him TO the commits
soner. And in all In which the person bank
citation, company corporation required by law to make
payment of taxes to the commissioner shall neglect or
fuse to make snch payment within the time required the
commissioner shall certify the amount OF tax due by such
person bank association corporation, with all the pen
alss additions and nsgrng to the collector
raint aud sale, in other And the same proceed
inys may be had enforce tho collection of taxes which
have already accrued and which still remain unpaid
And If any person, bank, association company,
poraton liable pay any duty shall neglect refuse TO
lien " In favor Of the tinted 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 to property and the collector after
demand, may levy by warrant may authorize deputy
collector levy upon all property and rights to property
belonging to such person. bank association company Oh
corporation which the said lien exists for the pay
ment OF the sum due as aforesaid with interest and pen
ia Be Sufficient for Inc fees costs and expenses Of such
levy And In all cases of sale the certificate of such sale
BY the collector snail have the effect as prescribed
BY the hundred and nineteenth section OF the act
which this is amendment. And all persons and OIL.
companies corporations are required on demand
ola collector deputy collector about to distrain
having straned property and rights Of property
to exhibit all books containing OF supposed to contain
evidence statements relating to the subject subjects
fdistraint property rights property liable
distraint for the due aforesaid Prorsded That
case Of distran for the payment of the duties
taxes Aforesaid the goods chattes effects sodistrined
shall and may be restored to the owner or possessor
prior to the sale payment of the amount due tender
the collection ofthe full amount demanded together with
such for levyng and such for the necessary and
reasonable expense OF removing advertising and keeping
lthel goods, ehattels effects dsraned, may be
prescribed by the commissioner OF internal but
IN case Of nonpayment or tender aforesaid the said
ocers shall proceed to sell the said goods chatels or
effects at public auction, and shall and may retain from
the proceeds Of such sale the amount deandable for the
use VI the United States with the necessary and
able expenses Of dstraint and SALE and commission of
i've per centum thereon for his own use rendering the
ovsrplus, If any there be- the person whose goods
chattels, effects shall have been dlstraiued Poe3
further That there shall be exempt from distraint the
tools or implements of trade or profession one so ,e
arms and provisions and househoud furnu2. Zen, S
use, school books, and apparel necessary for
That section thirtyeght be amended by At Hing fhoro
from the words hirty ve and inserting in lieu tbsrof
the words .'thrty-sx." 's"i
section forty be amended by inserting affair elm
worus .ppolntment OF successor the words. p;
dsd That in shall appear to the secretarv If H.
Treasury that the interest Of the government shan 90
quire, he may by his order direct said duties 10 no
formed by such other Of the said deputies "a he a
in such order designate"
That section ffty-two be amended by inserting bes
the words 'rhat all successors" the words And he Il
further enacted by inserting after the word deputies
the words "evenue agents. and by striking out after the
word "charg.d" the word land - and inserting In lien
thereof the word 'sor"
That section fifty three be amended by inserting after
the word distllern where 1t first occurs the words
bsfore distilling any spirits by striking out after the
word "auf and preceding the words still stills y the
word additional =; by striking out after tho word fused
and ding the words shall be erected the words
aforesad and inserting IN lieu thereof the words .for
disabling and by inserting after the words "sha be
srscted,n the words .'or used.n N
Taat section fftyour be amended by striking out the
words "the same and inserting In the words
'and owning the same, and owning the building used %
dtillsry and the land which the located and
the building land il leased the terms and conditions
Of the lease " and by striking out the word "one y
inserting in lieu thereof the word "three."
That section fifty five beamended by inserting after tn,
words said duties shall be en" the words ION tn,
spirits distilled and and by adding at the end Of the frs
urovso the words "except when made and used 10 thu
manufacture of vinegar acetc acid in which tn
duties shall be collected the basis of actual proof