The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-06
OFFICIAL.
LAWS OF THE UNITED STATES.
CONTINUED FROM FIRST PAGE. !

AN ACT TO amend an Act entitled "An Act to proyid
internal Revenue TO support the Government, to pa,
interest on the Public Debt and for other Purposes
approved June thrtieth, eighteen hundred and sixty
four
Be IL enacted By nc Senate and House Of Representative
Y ne United States Of AHssrica in Congress assembled
Tha the act entitled An act to provide internal revenue
tosupport the government to pay interest on the public
debt, and for other purposes approved June thirteh
eighteen hundred aud sixty four be- and the same is here
by, amended as hereinafter set forth, namely
That section four be amended by striking out the word
hye, and inserting in lieu thereof the word ten.
That section eight be amended by striking out after the
words within each of which the the words secretary
OF the Treasury whenever there shall be vacancy or
the public interest shall require shall appoint with the
approval of the said commissioner one assistant assessor
who shall be resident OF the district Oh sau assessor
and inserting In lieu thereof tho words assessor whe
there shall be vacancy shall appoint with the ap
prevail of said ssOner one or more assistant asses
SORTS who shall be resident OF such assessment dis
That section fourteen be amended by striking out the
word 6fty" and inserting in lieu thereof the words
"twenty.fve'
That section twenty-five be amended by inserting after
the words -four hundred thousand dollars" the words
"snd exceeding million of dollars and one eighth
Of per eeDtum all above million of dol
ars" by inserting after the words reasonable charges
for" the word advertising !" and by striking out ali Of
the first proiso and by striking out tho word further
in the second proyiso.
That section twenty six be amended by striking out the
word superintendent and inserting in lieu thereof the
word appointment - .-----.-
That section be amended by striking out
all alter 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
the assessors give notice by advertisement published in
each county in his collection district in one newspaper
printed in such county II any such there be- and by n0ti
tcatons to be posted 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 to receive the same, which time shall not be less
than ten days after such notification And if any person
shall neglect to pay aforesaid for than ten days
1t shall be the duty Of the collector his deputy issue
to such person notice. to be lett at his dwelling usual
place Of business BIO sent by mail demanding the pay
ent of said duties taxes stating the thereof
with fec OF twenty cents for the issuing and service
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 taxes and the fee
o. twenty cents and mileage as aforesaid within ten days
after the service or the sending by mail of such notice.
shall be the duty of the collector his deputy collect
the said duties or taxes and fee OF twenty and mile
age with penalty OF ten per centum additional upon
amount OF duties Aud with respect to all such duties
taxes as not included In the annual lists Aforesaid and
ali taxes and duties the collection OF which
wise provided for in this act shall be the duty OF each
collector, in person by deputy to demand payment
tn reof in the manner last mentioned within ten days
nom and after rec wing the list thereof from the assessor
or within twenty days from and after the expiration o.
the tini Within which such duty tax should have been
paid; and Tue annual ote duties shall not bs paid
within days from and after such demand therefor 1t
shall 1e awful Tor such collector or his deputies 10 pro-
coed u the said duties or taxes with ten per
u addonal thereto aoreoaid by distraiut and sale
e. aoresld And in case Of disint II shah be the duty
OF s otto Charged with the collect.n TO make,
20 be mtda an account ., t. goods ehattas dstraned
copy VI which, sign by me officer making such dis
trat, s be let with the owner or possossor OF such
goods, ela.aH, OF afec g. u ha her dwelling. o.
usual place of business with some person o suitable age
aud ii elton, i any such be- found with
fAs SUN demanded, and the time and place OF sae anu
the sad officer sh. forthwith cause notification to b.
published N so newspaper within the county wherein
ral distraint is nade tners is nwspape. published
In si county o. to be publicly posted up at the posto
des there one within five miles nearest to the resi-
deIes Oh tho person wlo5o pr pry shall be disrained,
and IN not less taan two ohei pube places which
shall sp city the articles di trained, and the time ana
the sale thereof which lnis shall not be lsss
than ten til twenty days the date of such
Notification, lnnd tbs place PROPOSED or sale uot
than live miles distant from the place OF making such d
triut. And in any case in wi ch any eson, bank
citation, company corporation required by law make
retnn TO the commissioner OF internal shall
fuse or neglect 10 Make such return within tie time spec
fed the amount or circulation, deposit and capital
her shall be estimated by the proper asss
tant ASSESSOR and shall be certified b. him to the commits
sioner. md in all in which the person. bank
caton company or corporation requ ed by law to make
payment taxes to the commissioner shall neglect
fuse to AXE such payment within the time required the
comm ssoner shall certify the amount Of tax due by such
person. bank, association corporate with all the PEN
altes additions aud expenses accruing to the collector
Of the proper district who shall collect the same by dis
trdnt aud SALE In 9th And the same proceed
ngs may be had to enforce the collection OF taxes which
have already accrued and which still remain unpaid.
And II any pef5on, bank association, company or cor
poration liable pay any duty shall neglect refuse
pay the same after demand the amount shall
be a lien in favor of the United States from the
time 1t was duo 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
demaud may levy by warrant may authorize deputy
collector levy upon all property and rights property
belonging to such person, bank association company,
corporation which the said lien exists for the pay
ment OF the sum due aforesaid, with interest Rnd
atty for nonpayment, and also of such further
shall be sufficient for the fees COSTS and expenses OF such
levy Aud in ali cases of sale the certificate of such sale
nv hay hal
by the one hundred and nineteenth section OF the act to
which this is an amendment And all persons and oii-
GERS companies corporations required, demand
Oft collector deputy collector about to distrain
having dsraned any property and rights Of property
to exhibit all books containing Or supposed To contain
evidence statements relating to the subject subjects
OF sran the property or rights property liable to
dstant for the tax due aforesaid: Propide That
In any OF dstrant for the payment of the duties
aforesaid the goods chattes effects dtrHned
shall and may be restored to the owner 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 evyng and such for the necessary and
reasonable expense Of removing advertising and keeping
Ithe goods chattcs effects distrained may be
prescribed by the commissioner OF internal but
in of payment or tender aforesaid the said
officers shall proceed to sell the said goods, clattes
effects public auction, and shall and may retain from
the oceeds of such sale tn amount demandabe for the
use United States with the and
able expenses OF dstrant and sale, and commission of
i've per centrp thereon for his use rendering the
oysrpus any there be, to the person whose goods,
eueoto ntfe Deen fT0r1ueQ
further, That there shall be exempt from distraint the
tools or implements of trade or profession one COW
arms, and provisions and househoud furniture kept for
use, schc ol-books, and apparel necessary for family
That section thrtyeght be amended by at liking there.
from the words hiryhye and inserting in lieu thereof
the words -thirtysixp = . = -
TIA section forty be amended by inserting after the
words appointnent OF successor the words: PROM
ed That in it shall appear the Secretrv f th
Treasury that the interest OF the shall "a r
Qure he may, by his ORDER direct said duties Ia he a
formed by such other Of the said deputies as he nav
in such order designate" '
That section fifty two be amended by inserting bos
the words "Tbat all successors the words And bs !,
further enacted by inserting after the word deputies
the words evenue agents. and by striking out after the
word charged" the word and =; and inserting in lien
thereof the word "or"
That section fifty three be amended by inserting after
the word dstiller" where it first occurs the words
word amy and preceding the words 's stills the
word additional by striking out after the word used
and prcc ding the words Ssh Ill be erected the words a
aforesaid" and inserting In lieu thereof the words or
distilling and by inserting after the words hall be
erected" the words .'or used" i.i-- - ?
Taat section ffty-our he amended by striking out the
words sne and inserting in lieu thereof the words
sand owning the same and owning the building used
dstillery and the land which the Is located and
If tho building land leased the terms and conditions
of the lease " and by striking the word zone = and
inserting in lieu thereof the word three" :
That section yfve be amended by inserting after th
words said duties shall be en the words ION the
spirits distilled aud and by adding at the end OF the first
oviso the words except when made and used 10 the
iactrs vinegar acetic acid, in which the
duties shall be collected the basis OF the actual proof
Et seStion dty six be am ended by adding at tn end
of the section following words TO wit:aa in all
.ae d spirits hereafter made wae not otherwise spc-
H.. hall he .rnflt ha Unl1n inf fFAf