The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-13
OFFICIAL
LAWS OF THE UNITED STATES

internal Revenue TO support the Government, to
Interest the Public Debt, and for other Purposes
approved June thirteth, eighteen hundred and sixty
four.
Be il enacted by The Senate and House of Representatives
~ he United States Of America in Congress assembled
That the act entitled San provide internal
support the government to pay interest on the public
eighteen ang oud Sass
py, amended as hereinafter set forth, namely |
That section four be amended striking out the word
i've" 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
the public interest shall require shall appoint with the
approval OF the said commissioner assistant 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 ap
proval of said issoner assistant asses
sp who shall be resident Of such assessment dis
That section fourteen be amended by striking out the
word fifty 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
sand not exceeding million Of dollars and one eighth
Of one per centum on all sums above one million Of dol
ars by inserting after the words reasonable charges
for the word advertng;" and by striking out ali Of
the first proyiso; and by striking out the word further
In the second proviso. NJ
That section twenty six DO amended by striking out the
word apportonment" and inserting In lieu thereof the
word appointment"
That section twentyeightb be amended by striking out
all after the enaetng clause and inserting In lieu thereof
twenty days after receiving his collection list from
the assessors give notice, by advertisement published n
each county In his collection district In newspaper
printed in such county, If any there be- and by no
heaons to be posted in at least four public places
each county in his collection district that the said duties
nave become due and payable, and 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 If any person
shall neglect to pay, aforesaid for than ten days.
II shall be the duty Of the collector his deputy
to such person notice. to be left at his dwelling or usual
place Of business be sent by mall demanding the
ent OF said duties taxes stating the amount thereof
sach notice. and with four cents for each mile actually
am necessarily travelled in serving the And If
Of twenty cents and mileage aforesaid within days
after the service the sending by mail OF such notice. 1t
shall be the duty of the collector or his deputy collect
the said duties taxes and fee of twenty and mile
age with penalty Of ten per contum additional upon the
amount of dnes And with respect all such duties or
taxes not included In the lists aforesaid and
all and duties the collection of which 10 not other
wise provided for in this act it shall be the duty of each
thereof in the manner last mentioned within ten days
from and after receiving the list thereof from the
OF within twenty DAYS from and after the expiration Of
paid and If the annual other duties shall not be paid
within ten days from and after such demand therefor
shall be lawful for such collector his deputies to pro-
coed to collect the said dutes taxes with ten per cent
nm additional thereto aforesaid by dstrant and sale
of the goods chatte effects of tho persons delinquent
aforesaid And case Of dstran It shall be the duty
of the officer charged with the collection to make
70 DC made an account Of the goods or
trint shall be left with the possessor of such
goods chattes or effects, at his her dwelling,
usual place OF business with some OF suitable
and discretion, II any such be found, with note Of
the sum demanded and the time and place of sale; and
published in newspaper within the county wherein
said dstrant is made If there is newspaper published
in said county or to be publicly posted up at the Posto
ce if there be within five miles, to- the resi-
dece of the person whose property shall be dstrand
and in 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 than twenty days from the date of such
than five miles distant from the place Of making such dis
tran And in any case in which any person. bank,
ciaton company corporation required by law to make
return to the commissioner Of internal shall
fuse neglect to make such return within tile time spec
fed the amount of circulation deposit and capital,
ant assessor and shall be certified BY him to the commits
soner And in all in which the person, bank
cation company, corporation required by law to make
payment of the commissioner shall neglect
fuse to make such payment within the kme required the
commissioner shall certify the amount OF tax que by such
person. bank association corporation, with all the PEN
aes additions and expenses accrung to the collector
of the proper district who shall collect the same by dis
trant and SALE in other And the same proceed
ngs 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 cor
poration liable pay any duty shall neglect refuse to
pay the same after demand, the amount shall
es IN nn IL the
and costs that accrue In addition thereto upon all
property and rights property and the collector after
collector levy upon all property and rights to property
belonging to such person. bank association company
corporation which the said lien exists for the pay
ment due aforesaid, with interest and pen
atty for non-payment and also of such further sum as
shall be sufficient for the fees costs and Of
by the collector snail have the same effect as g prescribed
by the hundred and nineteenth section OF the act to
which this is an amendment And all persons and ON,
GERS companies corporations required demand
Oft collector deputy collector about to dstrain or
Having draned on any property and rights Of property
tn eYh n
evidence statements relating to the subject or subjects
Of dstrant or the property or rights q liable %
in any Of dsran for the payment OF the duties or
aforesaid he goods chates or effects dstraned
shall and may be restored to the possessor if
prior to the sale payment of the amount due tender
thereof shall be made TO the proper officer charged with
the collection ofthe full amount demanded, together with
such fee for levyng and such for the necessary and
reasonable expense of removing advertising and keeping
the goods chattes or effects 90 disrained as may %
In fnon payment tender 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 the amount dcandable for the
Of the United States with the necessary and reason
able expenses distrain and sale, and commission Of
overplus if any there be- to the person whose goods
chatels effects shall have been distrained Prorded
Further That there shall be exempt from distraint the
tools implements of trade profession, one COW,
arms, and provisions, and houehoud furniture kept for
nse school books and apparel necessary for family
That section thirtyeght be amended by striking there
from the words "thrtyfve and inserting in lieu thereof
the words thirty six" t5 sd5i 4 |
That section forty be amended by inserting after the
words appointment ofa successor, the Words P0vi.
died. That in it shall appear to the Secretary of
Treasury that the interest of the government shall 30 re-
0ure may by his order direct said duties to be per
formed by such other of the said deputies as he NAV
in such order designate" f14 l.s- |
That section ftytwo be amended by inserting before
the words "That all successors the words Sand be II
further enacted ,, by inserting after the word deputesv
the words revenue agents. and by striking after the
word enlarged" the word sand !" and inserting in lieu
thereof the word 'or." 81 |
That section fifty three be amended by inserting after
fhe word dstiller" where 1t first occurs, the words
abefore dising any sprts - by striking out after the
word any and preceding the words still stills y the
word Traditional " by striking out after the word used
and preceding the words sha be erected the words
Aforesaid and inserting in lieu thereof the words "or
dstiIling )" and by inserting after the words sha be
erectedo the words "or used" Il s.. ! ,.-.t~t,
That section ffty-four be amended by striking out the
words he same" and inserting in lien thereof the words
sand owning the same and owning the building used as
distlery and the land which the same located and
If the building land leased the terms and conditions
of the lease and by striking out the word zone and
Inserting in lieu thereof the word 'three"
That section fifty five beamended by inserting after the
words said duties shall be lien" the words on the
shirts distilled and = md by adding at tho end Of the hst
nroyso the words "excep whom made and used IN the
snufacture of vinegar acec acid, In which case the
dates shall be collected the basis oil the actual PROOF
THAT section tysx be amended by adding AZ the END
of the section tho following words to vii and 10 al
of spirits hereafter made where not otnerwse pe
ciay agreed gallon shall be taken 70 Dc gallon OF mrs,