Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1865-04-27

to. as aforesaid, by distraint and sale of the
goods chattels, or effects of the persons delin-
quent as aforesaid. And i'm case of distraint,
1t shall be the duty of the officer charged with
the collection TO make, or cause to he made,
an account of the goods or chattels distrained,
a COPY of which, signed by the officer making
such distraint. shall be left with the owner OF
possessor of such goods, chattels, or effects, or
at his or her dwelling, or usual place of bust
ness, with some person of suitable age and
discretion, If any such can be found with
note of the sum demanded, and the time and
place of sale; and the said officer shall forth
with cause notification to be published in
some newspaper within the county wherein
eaid distraint is made, If there is a newspaper
published in said county or to be publicly pos
ted up at the post office, if there he one within
five miles, nearest to the residence of the per-
son whose property shall he dstrained, and ip
not less than two other public places. which
notice shall specify the articles distrained. and
the time and place for the sale thereof which
time shall not be less than ten nor mole than
twenty days from the date of such notification,
land the place proposed for sale not more
than five miles distant from the place of MAX
ing such distraint. And In any case in which
any person, bank. association, company. or
corporation required 10y law to make return to
the Commissioner of Internal Revenue shall
refuse or neglect tn make such return within
the time specified the amount OF circulation,
deposit, aud capital, or either, shall be estima-
ted by the proper assessor or assistant assessor,
and shall he certified by him to the Commits
sioner. And in all cases in which the person,
bank, association, company, or corporation re-
quired by law to make payment OF taxes to
the Commissioner shall neglect or refuse to
a., 49, r-rl
the Commissioner shall certify the amount of
tax due by such person, bank, association, or
corporation, with all the penalties. additions
and expenses accruing to the collector of the
proper district, who shall collect the same by
distraint and sale, AZ In other cases. And the
same proceedings may be had to enforce the
collection of taxes which have already accrued
and which still remain unpaid. And if any
person. bank, association, company, or 'corpor.
alton liable to pay any duty shall neglect OF
refuse to pay the same after demand, the
amount shall be lien in favor OF the United
States from the time it was due until paid,
with the interests, penalties, and cost that may
accrue in addition thereto, upon all property
and rights to property; and the collector, at.
ter demand, may levy or by warrant may au
thorize a deputy collector to levy upon all
property and rights to property belonging &c
such person, bank, association, company, OF
CORPORATION, or on which the said lien exists,
for the payment of the sum due as aforesaid,
with interest and penalty for non-payment,
and also of such further sum as shall be sufi-
Gent for the fees, costs, and expenses of such
levy. And in all cases of sale, the, certificate
of such sale by the collector shall have the
same effect as is prescribed by the one hundred
and nineteenth section of the act to which
this is an amendment. And all persons and
lions arp
ouired, on demand of a collector or deputy coll
lector about to distrain or having distrained
on any property and rights of property, to eA-
libit ali books containing or supposed to con-
tain evidence or statements relating to the sub.
iect or subjects of distraint, or the property or
rights of property liable to distraint for the tax
SO due as aforesaid: Prorided, That in any
case of distrant for the payment of the duties
or taxes aforesaid, the goods, chattels, or ef
fects SO distrained shall and may be restored to
the owner or possessor, il prior to the sale pay
ment of the amount due or tender thereof
shall be made to the proper officer charged
with the collection OF the full amount deinan-
ded. together with such fee for levying. and
such sum for the necessary and reasonable ex-
pense of removing advertising, and keeping
fthel goods, chattels, or effects so distiained,
ne may be prescribed by the Commissioner OF
Internal Revenue but in case of non-payment
or tender as aforesaid, the said officers shall
proceed to sell the said goods. chattels, or eff
fects, at public auction, and shall and may re-
tain from the proceeds of such sale the amount
tlemandable for the use of the United States,
with the necessary and reasonable expenses OF
dstraint and sale, and commission of five
per centum thereon for his own use. rendering
the overplus, if any there be- to the person
whose goods. chattels. or effects shall have
been distiained: Prorided, further, That there
shall be exempt from distraint the tools OF inn
elements Of trade or profession, one COW,
arms. and provisions. and household furniture
kept for USE school books, and apparel neces-
cary for family. .
That section thirty-eight be amended by
striking therefrom the words T" thirty five, "
and Inserting in lieu thereof the words [" thr.
ty-six. .--.-
after the words - appointment of a successor,
the words: Iropided, That in case il shall ap.
pear 10 the Secretary of the Treasury that the
Interest of the Government shall so require.
he may, by his order, direct said duties to be
per-. ,med 10y such other one of the said depu-
ties "a he may in such order designate.
That section fifty-two be amended 10y insert
ing before the words :. That all assessors,
the words " And he it futber enacted" by
inserting after the word deputies, the words
- revenue agents." and 10y striking out after
the word charged . the word - and, /" and
inserting in lieu thereof the word "or."
That section fifty-three be amended by in
serting after the word a dis,iller," where /,
first occurs, the words before dIstiling any
spirits i" by striking out after the word
ANY" and preceding the words "stil or
stills" the word additional by striking
out after the word used, and preceding the
words "shall be erected" the words " as
aforesaid" and inserting in lieu thereof the
words :. for distilling and by inserting after
the words Z" shall be erected, the words = or
used" ssE..
That section fifty.four be amended by strik-
ing out the words I" the same" and inserting
in lieu thereof the words land owning the
ramc, and owning the building used as dis.
tillery, and the land on which the same Is To-
Gated, and If the building or land Is leased,
the terms and conditions of the lease; and
nv striking out the word lone, and insert.
ing in lieu thereof the word :. three
That section fifty-five be amended by in
sevting after the words [" said duties shall be a
lien. ~ the words on the spirit distilled and; "
and by adding at the end Of the first provisc
the words " except when made and used in
the manufacture of vinegar CT acetic acid, in
which case the duties shall be collected on the
basis of the actual proof"
That section ulty- DC anenQeu uy adQlDg
Mt the end Of the section the following words,
20 wit: and in all sales of spirits hereafter
made, where not otherwise specially agreed, a
gallon shall be taken to be a gallon of first
proof, according TO the standard set forth and
declared for the inspection. and gauging Of
spirits throughout the United States.
That section fifty-seven be amended by
striking out the words twenty -tiye, in the
last proviso, and inserting fifty" in it,
place; and by adding to the said proviso the
following words. "and distilled from apples
or peaches. shall pay one dollar and fifty cents
per gallon. ).
That section fifty nine be amended by strik.
ing out the words " so inspected and, and al
so 2. forthwith, in the last clause OF the first
sentence and by adding to the said sentence.
the word warehouse. the words .. before
the day prescribed by law for making return OF
the same - and by striking out the words
Que bundled and inserting in lieu thereof
the words three hundred" i-
That section sixty-one be amended by strik.
ing out after the words "and all, /" the words
..rcfined coal oil, and inserting in lieu there
of the words distilled on refined coal oil,
distillate bengion or bensole;' also by insert
ing after the word " warehouse, and before
the words !. and no draw back" the following
words, .sand the same fees shall be paid foi
exports as are charged to exporters for like ser
vices in the custom house; and by inserting
after the words :. re-dstilled " and before the