The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-12
OFFTCTAT,
LAWS OF THE UNITED STATES.
CONTINUED FROM FIRST PAGE.

lcoNTINUED FROM FIRST PAGE.
An ACT to amend Act entitled "An Act to provide
internal Revenue to support the Government TO pay
Interest the Public Debt and for other Purposes"
four -
Be enacted by the Senate and House of Representatives
q The United States Of Anerlca IN Congress assembled
That the act entitled San act to provide internal
debt and for other purposes" approved June thirteh
eighteen hundred and sxtyfour be- and the here
by, amended as hereinafter set forth, namely
That section four be amended by striking out the word
hve and inserting in lieu thereof the word stem"
That section eight be amended by striking after the
words within each of which the the words Secretary
Of the Treasury, whenever there shall be vacancy
the public interest shall require, shall appoint the
approval of the said commissioner assessor
who shall be resident of the district of said ASSESSOR
and inserting In lieu thereof the words Assessor when
ever there shall be vacancy shall appoint with the APP
prova Of said comm ssione assistant asses
s1s who shall be resident of such assessment dis
That section fourteen be amended by striking out the
word hfty and inserting in lieu thereof the words
Twenty five"
That section twenty-five be amended by inserting after
the words four hundred thousand dollars" the words
and not exceeding one million of dollars and eighth
OF ono per centum all above one million Of dol
by inserting after the words reasonable charges
for the word ADVERTISING" and by striking out ali of
me nrs proyso aud by striking out the word further
In the second proviso. .
That sectontwenty six be amended by striking out the
wore apportionment and inserting In lieu thereof the
word appointment" -
sectioh twenty eight be amended by striking out
al aer the enactng clause and inserting in lieu thereof
the words "That each of said collectors shall within
twenty days after receiving his annual collection list from
the assessors give notice. by advertisement published In
each county in his collection district In one
printed In such county If any such there be- and by noti-
each county in his collection district that the sad duties
nave become due and payable and state the time and
place within said county at which he his deputy will
attend TO receive the same which time shall not be less
tnan ten days after such notification And any person
shall neglect to pay aforesaid for than days.
nsna be the duty of the collector his deputy
TO such person notice. to be left at his dwelling usual
place OF business be sent by mail demanding pay
% saa duties or taxes stating the amount thereof
sach notice. and with four cents for each mile actually
and necessarily travelled in serving the And If
such person shall not the duties taxes and the
OF twenty cents and mileage aforesaid within ton ays
after the service the sending by mail Of such notice. II
shall be the duty of the collector deputy collect
the said duties taxes and fee Of twenty cents and mile
age with penalty of ten per cenum additional upon the
amount of duties And with respect to all such duties
taxes as are not included In the annual lists aforesaid and
all taxes and duties the collection of which is 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 last mentioned within ten days
nom and after receiving the list thereof from the assessor
or within twenty days from and after the expiration OF
the time within which such duty should have been
paid and the annual or other duties shall not be paid
shall be lawful for ouch collector bis deputies pro-
coed to collect the said duties taxes with ten per cent
additional thereto aforesaid by dsrant and sale
of the goods chates effects of the persons delinquent
aforesaid And in caseof strant It shall be the duty
of the officer charged with the collection make
20 be mad of the goods chattes dstrained
acopy of which, signed by the officer making such dis
trant shall be left with the possessor of such
goods chatels, OF effects at his or her dwelling,
usual place OF business with some of suitable
and discretion, If any such 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 distraint is made there newspaper published
in said county or to be publicly posted up at the posof
hce If there be within five miles, nearest to the resi-
dence of the person whose property shall be draned
and in not less than two other public places which notice
shall specify the articles dstraned and the time and
place for the sale thereof which time shall not be
than ten more than twenty days from the date Of such
notification and the place proposed for sale not
than five miles distant from the place Of making such dis
taint And in any in which any person. bank,
ciaon company corporation required by law to make
return to the commissioner of internal revenue shall
fuse neglect to make such return within the time spec
fed the amount of circulation, deposit and capital
fant assessor and shall be certified by him to the commits
sioner And in all in which the person. bank asso
ciaton company, corporation required by law to make
payment of taxes to the 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 corporation with all the PEN
ales additions and expenses accruing to the collector
of the proper district. who shall collect the same by dis
trant and SALE other And the proceed
ings may be had to enforce the collection of taxes which
have already accrued and which stil remain unpaid
And II any person bank assoo'ason company Or sor
pay the same after demand, the amount shall
be a lien in favor of tho United States from the
and that may In addition thereto upon all
property and rights to property and the collector after
collector to levy upon all property and rights property
belonging to such person bank association company OF
corporation or on which the said lien exists LOT snS pay
atty for nonpayment, and also of such further sum o.
shall be sufficient for the fees costs, and of such
levy And in all of SALE the certificate OF such sale
by the collector snail have the effect as s prescribed
by one hundred and nineteenth section of the act to
which this is an amendment And all persons and off.
ofa collector deputy collector about 70 oistan or
having strained on any property ana rights o.
evidence or statements relating to the subject or subjects
of distant the property rights Of property liable 70
in any case of dstant for the payment of tho duties
taxes goods chattss effects, dstraned
n2o 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 together with
reasonable expense Of removing advertising and keeping
Ithe goods chattes effects so disransd, AZ may be
prescribed by the commissioner OF Internal revenue
In case of nonpayment tender as aforesaid the said
officers shall proceed to sell the said goods chattes or
effects at public auction and shall and may retain from
The proceeds Of such sale tbs amount dsmadabe for the
use of the United States with the necessary and reason
able expenses Of dstraint and SALE and commission Of
FIVE per thereon for his use, rendering the
overplns, if any there be- to the person whose goods
chattels effects shall have been dstraned: Povidd
tools or implements of trade profession COW,
arms and provisions and houehould furniture kept for
nse school books and apparel necessary Tor family
That section thryeight be amended by striking there
from the words thrty and inserting In lieu thereof
the words ''thirty-six." ttl 'tr 5ha3i
That section forty be amended by inserting after the
words appointment of successor the words: Erovi.
ed That it shall appear to the Secretary Of the
Treasury that the interest of the shall 80 re-
ore lie may by his ORDER direct said duties to be per-
formed by such other of the said deputies he may
in such order designate" l,f
That section fytwo be amended by inserting before
the words "That all successors" the words And be II
further enacted " by inserting after the word deputies"
the words revenue agents. and by striking out after
word 'chargedn the word "and " and inserting In lieu
thereof the word "or"
the word distller" where II first occurs, the words
abefore dslng any spirits y by striking out after the
word additional by striking out after the word used
and nreceding the words sha be erected the words s
aforesaidn and inserting In lieu thereof the words or
distilling and by inserting after the words shal be
erected the words "or used.' -
THAT section fftyour be amended by striking out the
words the same and inserting in lieu thereof the words
sond owning the same and owning the building used as
ass.lsrv and the land which the same Is located and
AZ The building or land s leased the terms and conditions
~ The lease - and by striking out the word one " and
;nsartir q in lieu thereof the word "three" rtn
THAT section fifty five be amended by inserting after
,ards said duties shall be en," the words on tne
distlled and and by adding at the end OF the nrst
piso The words except when made and nsed In the
of vinegar acetic acd IN when case tnv
Jnties be collected on the basis OF he aouat
THAT section fty-six be amended by aoaine ~ shs %
ctian tbe following words to wit :"ana IN al
- Ia xuI,o