Delaware State journal and statesman., 1865-05-26
OFFICIAL.
Laws of the United States.
PaMed al tho Second Session Of The Thirty
Eighth Congress.
tPuDLie-No. Is !

teFnal Revenue to support the Government to p,y In
teTest the Public Dabt, and for other Purposes AZ
proved June thlrtieih, eighteen hundred and sixty
four.
Be enacted by the Senate and ouse Of Representative
Of the United States Of America In Congress assembled
That the act entitled An act to provide intEnal eye
nue. TO support the government, to pay inerest on th
publle debt, and for other purposes" approved jun
thrtleh eighteen hundred aud tixty-isur be, and th
same Is loreby, Ameuded us hetelhaer sci iolt name
That section four be amended by Hlrikins out IA,
word ave and nsein In lieu thereof tho word ten
That section eight be amended by striking out, Aiie
the words within each Of which tho, the words "Seere
tary of the Treasury whenever there shall be vacancy
Of the public interest shall require shall appoint Will
the approval Of the said commissioner, assistant as
sesIor who shall ha resident Of tho district of ftd as
season. and inserting In lieu ihsre5f The words assessor
whenever there shall be vacancy, shall appou with
ho approval oc said commissioner more assistant
dlAtrlct!f
That section fourteen be amended by striking out tl,
word hiiy and inserting la heu thereof the Woid'
'tweny-hve."
That section twenty i've he amended by inserting after
the words inuf hundred thousand dollars" the words
and not exceeding million Of dollars and one
eighth Of one per eentum on all sums above one million
OF d1llars by inserting after hs words reasonable
charges for the word advertising aud y striking
out all Of the rt pr1vho and by striking out the word
u further In the second provso
That section twenty-six be amended by striking 0ui
the word "apportlonment and inserting In lieu thereof
the word "appointment.N
That section twenty eight bs amended by striking out
all after the enscng clause and inserting in lieu Thereof
the words That each Of Had collectors shalt within
the asssssora uiye notice. by advertaem published in
each county In hs collection district in newspaper
printed In such county, any such there e and by
hcatons to be posted up in a aat four public places In
each county n his collection district that the said duties
have become due and payable, an1 7a,e tho time and
place within said county which he his deputy will
attend to receive the same which time shall not be less
than ten daysaer such notification And u any person
shall neglect TO pay as Aforesaid for than ten days
II shall he the duty OF the collector his deputy to Issue
such person notice. to be left at his dwelling usual
place OF business, be ssn by mail. demanding the
uI tnAIp-
With fec Of twenty cents ioT the Issuing and service
Of such notice and with four cents Tor e,eh mile az
y necessarily travelled Ia serving the same And If
such person shall not pay the duties taxes and the
fee of twenty eents and megs az Aforesaid. within ten
days after the service or the sending by ma OF such
te shall be the duty OF the collector his deputy to
collect the said dutos taxes aud fee Of twenty cents
aud mileage with penalty of ten por eantum addition
al upon the amount Of duties. And with respect all
such duties or taxes not included in the annual
lists aforesaid and all aXes and duties tue collection
which 10 not otherwise provided for In this act II shall
be the duty of each collector person or by deputy to
demand payment thereof in the manner last penoned,
wha 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
should have paid and II the annual other duties
shall not be paid Within days from and after such
mand therefor shall be lawful for such collector his
Deputies TO proceed to collect the said duties taxes
with per centum additional thereto Nh aforesaid by
dstrau and sale of the goods nhatelH effects Oithe
persons delinquent as aforesaid And in case OF dren
IL shall be the duty OF tire officer charged with the Colec
ti0n 10 make, to be made an account OF the
noods or chatels distrained copy of which sqned by
the officer making such dsiran shall lie left with the
owner or poaseasor OF such goods ehRteE effects
at his or her dwelling, usual place of business with
person Of suitable age and dscreton II any such
can be found with noo Of the demanded and the
time and place Of sale and the said officer shall forth
with cause notification 10 be published In uewspa
per within the county wherein said dstrHint is made If
there IL newspaper published in said county, TO be
publicly posted up at the post office II there with
n ave miles nearest to the residence Of the person whose
property shall be dlstrained, and In less than two
othe public places which notice snail specify the articles
dsraned, and the time mud place for the sale thereof
which time shall not be less than ten nor more thsu
twenty days from the date 0i such notification, and the
place proposed Tor sale not more than five miles distant
from the place OF making such dstrAint. And in any
In which any person, bank association company. or
corporation required by law to make return 10 the COM
missioner of internal shall refuse Or neglect 10
make such reurn within the time specified the amount
Of circulation deposit and capital or either shall be es
tmAsd by the proper assistant ASSESSOR and
shall bs certified by him 10 the commissioner And in
all cases In which the person. bank, association company
corporation required by law to make payment of
to the commissioner, shall neglect refuse tomake such
payment within the time required, the commissioner
shall certify the amount Of S due by such person. bank,
association corporation with all the penalties Addi-
on and accruing to the coll. ctor OF thu pro-
per district who shall collect The same by disRlnt
sale as In ether cases Aud the same pr rceedngt may
had enforce III collection taxes which have al.
ready accrued and which still remain unpaid Aud II
any person, bank association, company, corporation,
liable pay any duty, shall neglect pay the
after ueinaud the cunt shall be lien in ayor Of
the United States from the time II was due until paid
with the Interests penalties, aud costs that
lu addition thereto nron all property and rights to pro-
pery aud the collector alter demand may levy by
warrant may authorize deputy collector levy upon
ali property and rights 10 property belonging 10 snsh
peson tank association company or CORPORATION or 0u
which the said lion exists, for the pas ment Of the
due aforesaid with interest aud penalty for non.pay
meut and also Of such further sum As shall be sufficient
for tue fees, costs, of such levy. And Ia
all OF sale the eIeate Of such sale by the eollec
shall have the effect is prescribed by the
hundred and nineteenth section Of the act which this
Is amendment And all persons and OilcerA Of
panes or corporations are required on demand Of col
ector deputy collector about 70 dstrain having
disralned any property and rights of property 10
exhibit all books containing supposed to contain uv
rufut
dlsant, the property or ghta oi propelly liable TO
distran Tor the tax due aforesaid PTouided That
any Of distraint for the payment of the dues
taxes Aforesaid the goods 9hatle or effects 80 distran
cd shall and may be restored to the owner postessOr
II prior tn sale payment Of the amount dno tender
the collection Of the full Amouit demanded, together
with such fee for evyins and such sum for the necessary
and reasonable expense 0i removing advertising and
keeping [hel goods chattes, tocts disraiued
may be prescribed by the commissioner Of Internal reye
but in Of non-payment or tender Aforesaid
the taid officers shall proceed to sell the said goods chat
tells effects at public auction, and shall aud may re-
tain from the proceeds OF such sale the demand
able for the the United States, with the necessary
and reasonable expenses vi daraint and Hale and com
mission OF ye per centum hereun for his ow use rem
cering the ovrrpus any there be- to the person whose
goods chattes or eeits shall have been dtstraiAed
tFaint the tools implements of trade pfoosslon
one cow Rrms and PROVISIONS and household furniture
kept Tor use schoolbooka and apparel necessary foT
family
That sesiion thlTty.eght be amended by striking there
from the words "thirtylye aud inaerlingin lien there
OF the words thhty.Rl1.'
That section forty be amended by inserting after the
words appointment of successor the words, Pro-
pided That In shall appear to the Secretary OF the
Treasury that the Interest Othe government shall
aure he may by his order direct said duties to be per-
formed by such other OF the said deputies as he may
In such order designate"
That section nitywo 10 amended by Inserting before
the words That all assessors the words And be "
further enacted by inserting afler the word deputies
the "TeYBnue agents ana by striking out after
the word "eharget the word land and inserting Ia lieu
| thereof the word ''or"
That section afty-three b0 amended by inferng after
the word datller where 1t first oeeurs, the words be
fore dstlng any sprle by striking out alter the word
Conditional by striking out after the word used ana
preceding the words shall be erected the words as
sioresAid aud inserting iu lieu the worda " for
dstiing and by inserting after the words shall be
erected the woTds "or used"
That section lity.four be amended by striking out the
words tho same" and inserting In lieu thereof the
woIds " and owning TIM same and owning the building
used az distery, and the land which the same ID
located and II the building land is leased the terms
and conditions Of the lease = and by triking out the
word "ouei' and inserting in lieu thereof the word
| Nthree"
THAT sect ton afty.Gye lie amended by inserting after
the words said duties shall be lieu the words on
the spirit distilled and and by adding a tue end oI 'e
tho manufacture Of vinegar scec acid, In which case
the duea shall be collected On the basis " the actual
That section nifty sy be amended by adding at the end
of the section the following words, to witt and In all
sales Of spts hereafter mGds where not otherwise Hpe
eally Hgreed gallon ahal be taken to be gallon Of hs
proof according the standard et forth aud declared i0
the Inspection hnu BuAshB Ol 7P'i's 'nr'"k"ut 'l'
United 6ttts"
That section dfyseyen he amended by striking out The
words twentyfVen In the last pTovtso and in efut
any, In isa place and by adding 10 the sad ptoTls'
the following words and dsllen from apples OF rsach
ea shall pay one dollar and hfiy cents per gallon
That cllon nfy-nine be amended by striking out h
words inspected aud and also forthwith" Ia tn
laet clause oi the rsl senenHei and hy adding to t
said sentence after the word " warehouse thB word
1beore the day prescribed BY law for making return
the same " and by striking out the words zone hundred
and inserting 10 lieu thereof the words three Hundred
That section sxtyone be amundel by striking out ae
the words "and ALL the words refined coal Oll,'
Inserting a lieu thereof the words" distilled or refine
csa OIL disate benaoin or hsnRole $50 by ins tiln
after the word warehouse, aud lsore the words an
no drawback the following words, aud the same lee