The Iowa transcript. (Toledo, Tama County, Iowa) 1858-1866, 1865-01-19

affirmasra, the ameunt Of anAt1 in.
come, Il tlis Anvunt held in trust, ."
aforesaid, liable 10 be asesesed, AID tbs
same, 50 decFsred, shall be received by
snch assist snt assessors - true, and ~
the ann upo~ which dusiss arc sssessed
and collected. except. that the dsduc-
tions claimed in such cases shall not be
made or allowed so6l approved BY the
assistant s..e~snr. But any pcrson
feeling aggrieve,s ty the dceision Of ths'
assistant aasess~ - euch cases, may
appeal to the sssessor Of the district.
and his decision thereon shall BE fnaF;
and the form time and manner Of pro-
ceeainc. shall be sshrss to vSlss an's
regulations to he perscribed By the
COMMISSIONS, Of Internal Revenue.
SEC. llg 4istl T. i fsrthsr srscse's
Tha, the dn,ie. on ineonses herein ims-
passed shall be levied on The frst day 81
May, and be due and psysaas On Or DO
fore the 10th day Of Jroe, IN esch year,,
until and including fas.yesr 1870. and
no longer and TO any snms ~ sssA~>
annually due and unpsis fss ssssrv
days after demand the,of by th~ eoIse
lector, there shall be levied 10 addition'
thereto the sum Of ten per cenium orr
the amount Of duties unpaid, asa psrs
atty, cxcep, from the estate Of dcc"sse.r
and insolvent peraons. And il any
person liable to pay inch duty shalF
neglect or refuse to pay the came, after
such demand, the amount due shall be
lien in favor of the United States
from the time It was due until paid,
with the interest, penalties, and costs
that may accrue in addition thereto,
upon all the property and rights -
property and belorgin.to such per-
aon and in default Of the payment Of
said duty aforesaid and lien may be en-.
forced BY distraint upon. said property
rights to property, stocks, securities,
and evidences Of debt. by whomsevsr
holden and for tnis purposes the col-
lcctor, after demand duly given, asafors
said, shall issue . warrant, in form
and manner to be prescribed by tho
Commissioners Of Internal Revenue,
under the directions Of the Secretary
Of the Treasury, and by yirtne
Of such warrant there may be
levied on such property, rights to prop
erty, stocks. securities, and evidences
of debt, further aum, to be fixed ard
stated in such warrant over and above
the aa;d annual duty. interest and pen--
atty for non. payment anfficient for th.
costs and expenses Of snch levy.
And in al cases Of sale, - aforesaid,
the certificate Of such sale BY the col.
lcctor shall vest in tho purchaser all
right, title, and interest of such det'n-
quent in and to such property, whether
the property be real or personal and
where the subject Of sale ehall be stock.
the certificate Of said sale shall be law.
ful authority and notice to the proper
corporation. company. or association.
TO record the same OH the books Or rec
ords, in the same manner ~ # trans.
feved or assigned BY the person or par
~ holding the same, 10 issue new Ger:
ti6catcs, Of stock therefor in lieu Of
any "igional prior certificates. which,
shall be void whether cancelled, or not.
And said certi6 .atcs Of sale Of the col-
leec.or. whore the snt jeot Of sale shall
be securitiss or other evidences Of debt.
shall be g'od and valid receipts to the
person holding the nnP;, - against
any pesson holding OF claiming 70 hold
possession Of aucA securities or other
evidenccs Of debt.