New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-03-13
THE INTERNAL REVENUE BILL.

VIDE INTERNAL REVENUE TO surroEf THE GoVHhS'
uys1 TO PAY INTEREST ON rHR PUBLIC DEBT. AND
FOR OTHER ~ KposEs." APPROVED JUSE THIRTrETn.
EIGHTEEN HUNDRED AND sxTY.Foua
BE il enacted BY tho Senate and House Of Repre-
s.ntaiv, of the United States Of america In ConSre" as.
,.mbl.d That the act entitled IAN act to provide In
t.rpu revenue to support the Government to pay 10.
serest on the public debt and for other purposes" ap
proved June hrtieth eighteen hundred and sixty FOUR
be. and the same 10 hereby amended m hereinafter set
forth, namely;
That section DO amended by striking ont the word
five" and inserting In lieu thereof the word "ten.
That section be amended BY striking out, after the
words "withn each Of which the" tie words Score
tayy of the Treasury whenever there shah be vacancy
or the public interest shall require shall appoint VIII
tho approval Of the said Commissioner one ASSISTANT
assessor who shall 30 resident Of the district Of said
assessor and inserting In lien thereof the word as
seesor wheney or there shall be vacancy shall appoint
with the approval OF said commissioner one or more as
sstant assessor(sl who shall he resident Of suoh as
sesspent district
Tint section "A DO amended BY striking out The word
Any" and inserting In LEO tAereofs words '"e0'y
Eve"
Tia. section 25 be amended by inserting sfter me
words -four hundred thousand dollars, the worus
+" and not exceeding million OF dollars. ana one
eighth Of ono per centum on oil sums above ono million
Of Inserting sIrr sns sna By as
out oil Of the rs provso; ara BY striking OUT tne "ofo
further iu the second proviso.
That section % be amended BY ont tne woros
apportioument" and inserting in lien thereof the "ord
That section "a be amended BY striking ost all amer
the enactng cIaase sna inserting IN lieu thereof ae
twenty days after receiving bis annual collection list
from the assessors give notice by advertisement pub
ised In each county in his collection district IN Que
ts.x In
and y notifications 10 be posted up In at least four pub
lie places in each county In his collection district that
tho said duties have become due and hyaoe and stase
the time and place within said county At which be or
bis deputy viii attend to receive the same, which time
shall not be less than ten days after such no'lncaon
And II any person san neglect to pay as aoresald oI
more than ten days shall be the duty OF the collector
or his deputy 20 such person notice 10 he le
ut his dwelling usual place Of business or be sent ~
mail dsnsdng the payment o. :"s a went, 1s cents
for the Issuing and service VI such notice aud WITH Tour
cstts for each mIs actually and necessarily Travelled IN
serving tho same. And II such persons shan not pay
The duties or taxes and tho fec OF tweDy cents and
mileage AZ Aforesaid. within ten days after the service
or sending by mail OF snch notice shall be tue Guty
or tares and fee of twenty cents aud mileage WIN
peraty Of ten per centpm additional upon the amount
ofduIes And with respect TO all such duties or taxes
as are rot Included In tie annual lists aforesaid anu
ali ,axes and duties the collection Of which not other
Sc provided for 10 this ACT 1t shall he the duty oil
each collector In person or by deputy 10 demand pay
ten dsys frum and after receiving the list thereof
frnm the assessor or within twenty days RON and
after tho expiration Of the time within which sael
duty or tax should have been paid and II the annual
or other duties shsn not be paid within ten
days from and after such demand therefor II
shan DO lawful for sueh collector or bis deputies
TO proceed collect the said dutes or taxes with
ten per centnm additional theiet az Aforesaid ~ ds
ad sale OF the goods chrt,es or effects of the
persons DELINQUENT as Aforesaid And IN case OF
dirant IL shall be the duty Of the officer charged with
ths collection to make cause u be mads. an accouni
Of the goods chsttes diSira!ned. copy ol which
scred By the officer making sacn cistranI shall Do len
Nth rhe owner possessor OF snch goods chatels or
ELECTS ~ at his or her dwelling or usual place Of bust
nes With person Of suitable age aud discretion
ANY such can be found. With q note oil tho sum De
handed and the iige and place OF tale, snp re $40
olSoer SHALL iorth With cause a notification TO be pub
lished III somo newspaper within the county whepn
said dstraint IL made. II there Is newspaper pup
hsbsd 10 said county or TO b. publicly rosd mp 1t tie
postace II there b. ono within 1--WE miles, nearest 10
the residence 81 the perron whose property shall oe ola
traied aud In lsss than two other public places
xnich Iptioe shsIi specify the articles csrnined and
te time and place or the salo thereof which tire shall
not re- less than ten moro than twenty days fror
date Of such notification land the pace proposed Tor
not than i've mss dstaut from the place OF
making such di.iraiat. And Ia any case which any
DsFsoh bank, association. COMPANY or corporation re
anred by law 20 make retoin TO the ConrssloEer Of
internal ksre1Ss Ss Ies q :" Tsg s saSn
rion deposit and capital. or either. shall be estimated
BY the proper assessor or assistant assessor and shN
DO certified by him to tho Commissioner. And
| Ia all cGsss IN which the person. bank, assocla
tiop, company. or corporation required ~ law
10 mako payment o. taxes 10 tue Comm,s
-onsr shall neglect OF refuse " make such payment
| within tho time required. the Commissioner shall Ger
ti'y the amount OF due By such person banh assoc
alton or corporation. With all the penalties. editions
aud expenses according To the collector oi tfe popeI
district who shall collect the sumo by disirant aud
safe as In o.er cases Ind the same ptoc"ednes may
e had 10 eaios the collection Of taxes which have al
ready accrued and which sti remain unpaid. And u
any rersop bank, association company. or corpora
tion liable to pay any duty shall neglect or lfase 10
m. ,aas ssuIs demand "a. amount shall DO lien
In favor Of the United Siiss of tho time II va due
uuti paid WIZ ne Interests ara costs ,nai
Iav In addition thereto. upon all property anu
rights 10 property and the collector aner demand
| may levy or ~ warrant may sutheiize deputy col
leeior. % levy upon al prOpsry ads 's. . liopsr!
or coronation which the said lien exists for tie
payment Of the su due sfosefad, With Interest ard
penalty for pey men and also of such further SON
sha bs Sufficient for tho fees costs and expenses II
such levy Ard In all OF sale the certificate of
such sale by the COLI otor shall hsye the same effect as
Il prescribed by the hundred and nineteenth sec.
ton Of the act TO WEIGH this is amendment. And ali
and officers Of companies or corporations are
required Oh demand of collector or deputy collector
about to distran having dis.ranea on any property
aud rights Of property, 10 exhibit Ill books contain
supposed ~ contain evidence statements relating 10
the subject eubjects Of di-tent or the property
rights u property aoIs 70 ds'rsln, for tho nX 50 dee
for tho payment Of the duties taxes aforesaid, the
goods chsttes effects Gisrained shall ard may
be restored 10 the owl or possossor II prior to the
sale pay ent Of tho aomt due o. tender thereof shall
BE- nsdo 10 the proper officer charged with che colcc
tlon Of the fli amount demanded. together with such
feo for ievying, aud such for tho necessary and
reasonable expense OF removing, advertising and keep
Ing lthe goode ehatels, or effects 30 disraned as
may 10 prescribed by tho Commissioner OF ln,errai
Revenue, but in case OF non-payment or tender as
aoTcsad She said officers shall proceed 10 sell the said
goods chstels or Effects nj public auction. ard shall
and may retain from the proceeds of such sale the
amount deaandable for tho Of the United states
with the necessary and reasonable expenses OF distrst
"A mi.