The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-05
OFFICIAL.
LAWS OF THE UNITED STATES,

approved June thrtieth, eighteen hundred ana sNy'
tour .. LII aI
Re Il enaeted by DE Senate and House Of Representatives
of he Uni,ed States Of i9s,ica Congress assembled
that the act entitled An act to provide internal revenue
TO support the government TO pay interest on the public
debt and for other purposes appo owed jane thirteth
eighteen hundred aud sixty tour be- and the same is here
BY amended as hereinafter set forth, namely:-
That section four he amended by striking out the word
Ave. and inserting in lieu thereof the word ten"
That section eghtle amended by striking ont alr the
words "withn each Of which the" the words Secrets
of the Treasury wherever there shall be vacancy, on
the public interest shall require, shall appoint WITH the
approval of the said commissioner one sstant assessor
who shall be resident of the district OF said assessor
and inserting in lieu thereof the words assessor wel
ever there shall be vacancy, shall appoint with the ap
prevail OF said sone one or more assistant asses
ri; :sist who shall r'''"'N' ''sn assessment us
That section fourteen be amended by striking out the
word fifty" and inserting in lieu thereof the words
"twenty flve.p s*
That section twenty-five be amended by Inserting after
the words "four hundred thousand dollars" the word
"and not exceeding one million Of doars and one eighth
of one per ccntun all sums above one million OF dol
lars" by inserting after the words reasonable charges
for the word advertising " and by striking out all o.
tho first proyso and by striking out the word further
in the second provfso il
That section twenty six be amended by striking ont the
word apportionmslt, and inserting in lieu thereof the
word appointment"
That section twenty amended by striking ont
all after 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 f m
the Assessors, give notice. py advertisement punished H.
printed in such county If amy such there be- and rs noti
6catons to be posted up 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 Or his deputy will
attend to receive the same, which time shall not be less
than days after such notification And ii person
shall neglect to pay aforesaid, for more than ten days
1t shall be the duty of the collector his deputy to Issue
to such person notice be lett his dwelling usual
place OF business or be sent by mail demanding the pay
meut OF said duties taxes, stating the amount thereof
with fee OF twenty cents for the issuing and service o.
aud E,ar ntttu fan tnuii
and necessarily travelled in serving the same. And il
such person shall pay the duties and the fec
of twenty cents and mileage as aforesaid within ten days
after the service the sending by mail OF such notice.
shall be the duty of the collector his deputy to collect
the said duties taxes and fee OF wtny cents and mill
age witha penalty OF ten per centun additional upon the
amount of duties NAnd with respect TO all such duties OF
included in the annual lists aforesaid and
all taxes and duties the collection which is other
wise provided for act it shall he the duty Of each
collector, in person by deputy, to demand payment
thereof, in the manner last mentioned within ten days
from and after receiving the list thereof from the assessor
within twenty days from and after the expiration OF
the time within which such duty or tax should have been
paid and if the annual or other duties shall not be paid
within ten days from and after such demand therefor it
shall he lawful for such collector or his deputies to pro-
coed to collect the said duties or taxes with ten per cent
additional thereto aforesaid, by disrant and sale
Of the goods chat effects OF the persons delinquent
aforesaid And in OF disrant it shall be the duty
of the officer charged with the collection 10 make cause
to be made Of the goods chatels disained
copy Of which, signed by the officer making ouch dis
traint shall be left with the possesscr of such
goods chattels, effects at his her dwelling,
usual place of business with some person Of suitable
and discretion II any such can be found, with note
the demanded, and the time and place OF sale; and
tho said officer shall forthwith notification TO be
published in newspaper within the county wherein
said distnnt is made there is newspaper published
in said county, be publicly posted the postoi
hce ii there be within five miles, nearest to the resi-
dence Of the person whose property shall he drained
and In not less than two other public places, which notice
shall specify the articles di>trained, and the time and
place for the sale thereof which time shall not be less
than ten nor more than twenty days from the date OF such
no q
than five miles distant from the place OF making such dis
traint And in any in wi ch any person. bank asso
eiaton company corporation required by law to make
return the commissioner of internal revenue shall
fuse neglect to make such return within tie ue spec
fed the amount of circulation, deposit and capital
either shall be estimated by the proper OF
and shall be certified BY him tho is
sioner And in all cases in which the person bank
ciaton company or corporation required by law to make
payment Of taxes to tho commissioner shall neglect
fuse make such payment within the time required the
commissioner shall certify the amount of tax due by such
person. bank, association corporation with all the pen
altes additions and expenses acCruing TO the collector
of the proper district who shall collect the by dis
train and sale, in other And the proceed
ngs 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 cor
poration liable pay any duty shall refuse TO
pay the same alter demand, the amount shall
be lien in favor of the United States from the
time 1t due until paid with the interests penalties,
and costs that may in addition thereto upon all
property and rights property and the collector, after
demand, may loyy by variant may authorize deputy
collector levy upon all property and rights TO property
belonging to such person. bank association company,
corporation, Which the said lien exists, for tho pay
ment Of the due aforesaid with interest and pen
atty for nonpayment and also OF such further sum as
shall be sufficient for the fees COSTS and expenses OF such
levy And in all osae, the certificate Of such sale
by the collector snail have the effect as is prescribed
by the hundred and nineteenth section OF the act TO
which this is amendment And all persons and oil.
GERS com panes corporations required demand
of collector deputy collector about to distran or
having distraned any property and rights Of property
10 exhibit all books containing or supposed to contain
Of distraint the property rights of property liable to
dstrant for the tax SO due as Aforesaid Pr0rded That
in any of strant for the payment of tho duties
taxes aforesaid The goods chael5 effects dstraned
shall and may he restored to the possessorf
prior to the sale OF the amount due or tender
Thereof shall be made to the proper officer charged with
the collection othe f amount demanded, together with
such fee for evyn and such for the necessary and
reasonable expense of removing advertising and keeping
tthe] goods, chaels effects distrained may be
prescribed by the commissioner OF internal but
In cass OF nonpayment tender aforesaid the said
oicera shall proceed to sell the said goods, chaes
effects at public auction and shall ana may from
the proceeds of such sale the amount dcmadab for the
OF the United States with the Necessary and
able expenses of distraint and sale commission OF
i've per centum thereon for his Use rendering the
overps, 1t any there be- TO the person whose goods
chattes effects shall have been dsrained Pforiea
further, That there shall be exempt from distrant the
tools implements oil trade or profession, cow
arms and provisiona and househond furniture kept for
use school.books, and apparel necessary for family"
That sect on hiry-aight be amended by st liking there
from the words thrtyhve" and inserting in lieu thereof
the words 'thirtv-six"
section frty be amended by inserting after the
words appointment OF successor The words Prort
d That in it shall appear to the Secretary Of the
Treasury that the interest Of the government shall
qure he may by his order direct said duties TO be per-
formed by such other OF the ead deputies as he may
in such order designate"
That section fty-two be amended by inserting before
the words THAT all successors" the words And be it
further enacted - by inserting after the word deputies
the words eyenue agents. and by striking out after the
word charged" the word sand - and inserting In lien
thereof the word "or."
That section fifty three be amended BY inserting after
the word dister, where it first occurs the words
"before disng any spirits " by striking out ator the
word "any aud preceding the words "s or stills " the
word "addonal by striking ont after the word used
and preceding the words hll be erected the words a'
aforesaid and inserting in lieu thereof the words for
dstillng and by inserting after the words "shal be
erected" the words "or used'
That section yfour be amended by striking out the
words "the same and inserting In lieu thereof the words
aud owning the same and owning the building used as
Ailery, and the land which the same located and
Hthe building or land Is leased the terms and conditions
of the ease; and by striking out the word zone y and
inserting in lieu thereof the word three
That section five bdamended by-nserting after the
words said duties shall be lien the words ION the
spirits distilled and AID by adding at the end of the first
proviso the words except when made and used In the
manufacture of vinegar acetc acid in which the
duties shall be collected the basis Of the actual proof
That section hitysx be amended by adding AT the end
OF the section the following words, 10 wit and In all
sales OF spirits hereafter made where not otherwise spe
ciay agreed, gallon shall be taken 10 be gallon of st
proof according TO the standard forth and declared
for the inspection and gsugnS OF spirits throughout the
United States
That section yseven be amended by striking out thu
words twenty five" In the last provso and Inserting