The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1865-07-08
OFFICIAL.
LAWS OF THE UNITED STATES.
CONTINUED FROM FIRST pAoE.l


Al ACT to amend an Act entitled "An Act provide
Internal Revenue to support the Government to pay
Interest on the Public Debt and for other Purposes"
approved June hrtieth, eighteen hundred and sixty
four.
Be IL enacted By the Senate and House Of Representatives
of the Uited States of america ia Congress assembled
That the act entitled San act to provide internal
support the government to pay interest on the PUBIC
eighteen hundred and sixty be- and the same Is here
by amended as hereinafter set forth, namely
That section four be amended By IT. word yI
Tint sc.ion eight be amended by striking out after the
words "whin each Of which the the words Secretary
Of the Treasury whenever there snail De vacancy or
The nnblc Interest shall require shall appoint, with the
snnroroi of the said commissioner assistant assessor
who sha be resident of the district of said assessor
and inserting in lieu thereof the words, Assessor when
ever there shal be vacancy, shall appoint with the ap.
prova of said commissioner one or more assistant
SORT who shall be resident OF such assessment dis
That section fourteen be amended by striking out the
word "flty" and inserting in lieu thereof the words
"twepy-fys" .t5
That section twenty-five he amended by inserting after
she words four hundred thousand dollars" the word,
aand not exceeding million of dollars, and one eighth
Of psr csntu on all above million Of dol.
A by inserting after the word, reasonable charges
1o the word adveitising;" and by striking out all of
The first provso aud by striking out the word further
In the second prCviso. tf,
word "apportonment" and inserting In lieu thereof tine
word appointment" r~astI' H
That SECTION twenty eigbtbs amended by striking out
all after the enacng cansc and inserting In lieu thereof
che words "That each Of said collectors SHALL within
twsnty days after receiving his annual collection list from
she assessors give notice by advertisement published III
each county in bis collection district in newspaper
printed In such county If any such there be- and by mott
bcations to be posted In at least four public places in
each county In his collection district that the said duties
havs 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
fhan days after such notification And If person
uall neglect pay aforesaid for more than ten days.
It shall bs the duty the collector or his deputy to issue
y such person notice to be left at his dwelling or usual
nsnt Of said duties or taxes stating the amount thereof
with fec OF twenty cents for the issuing and service Of
soeh notice. and with four cents for each mile actually
and necessarily travelled In serving the And If
such person shall not pay the duties taxes and the fee
Of twenty Cents and mileage as aforesaid within ten days
sitter the service or the sending by mail Of such notice. 1t
shall DO the duty Of tho collector his deputy to collect
The said duties taxes and fee Of twenty cents and mile
sS n q ten sr 10 81 sne apGe or
taxes not included In the annual lists aorea ana
all and duties the collection Of which not etnef
wise provided this act 1t shall be the duty OF een
collector In person or by deputy, to demand payment
tb reof in the manner last mentioned within Ten Gays
or within twenty days and after the expiration OF
the time within which such duty or tax should have been
paid and # the annual o. other duties shall not be PAID
within ten days from and after such demand therefor
sha be lawful for such collector or his deputies to pro-
coed to collect the said duties taxes with ten per cent
S% ,s Sa"s 81 Of the
&c Aforesaid And In o. dstraint shall be the duty
Of the officer charged the to make OF cause
to be made an OF the goods chattes dtraned
oopy of which, signed by the officer making such dis
traint shall be left with the owner possesor OF such
goods sss Or at ne Of
end discretion II any such can be found, with note OF
the sum demanded aud the time and place OF saie and
The said officer shall forthwith cause notification to be
published in some newspaper within the county wherein
said distraint s made IL there il newspaper published
in said county, or to be publicly posted up at tne poo
hao mil
dence of the person whose property shall be dstrained
end less than two other public places which notice
shal specify the articles dstrained and the time and
place Tor the sale thereof which time shall not be less
than than twenty days from the date OF such
notification and tho place proposed for sale not more
than i've miles distant from the place of making such dis
tint And in any In wi ich any person. bank ssso
cation company corporation required by law to make
return to the commissioner Of internal revenue shall re-
fuse OF neglect to make such return within tie time spec
ted amount of circulation, deposit and capital or
either shall be estimated by The proper assessor OF asss
soner And In all in which the person. bank asso-
ciaon company corporation required by law to make
paynont the commissioner shall neglect or re-
,se to make such payment within the time required the
commissioner shall certify the amount Of tax due ny ueh
person, ban association or corporaon wthah tne
ale additions and expenses accruing 70 the collector
Of the proper district who shall collect the same by DIS
rant and sale in other And the same proceed
ues 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
poraton liable pay any duty shall neglect Or refuse TO
nav the same alter demand, the amount shall
be lien tn favor Of the United States from the
tms it was due until paid, with the interests, penalties
and costs that may accrue IN a9n upon altar ar
demand may levy by warrant may authorize deputy
collector levy upon all property and rights 70 properly
belonging TO such person. bank association, company or
corporation or on which the said lien exists for the pay
snt of the sum due aforesaid with interest and pen
atty for nonpsyment and also Of such further sum as
sha be sufficient for the fees COSTS and expenses OF such
levy And in all of SALE the certificate Of such sale
BY the collector snail have the same elect a.
by the one hundred and nineteenth section Of the act
which this is amendment And all persons ana ON.
eers com panies corporations are required on demand
eta collector or deputy collector about 70 OF
having distraned any property and rights OF property
to exhibit all books containing or supposed to contain
evidence statements relating to the subject or subjects
dIstraint for the due Aforesaid Provided That
In any Of disnt for the payment OF the duties or
taxes aforesaid The goods ehattels or effects
shall and may be restored to the possessor II
prior 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 win
such fee for leyyng such for the necessary and
reasonable expense removing advertising and keeping
fhs goods chsttes or effects SO disrained as may pc
prescribed by the commissioner of internal revenue but
In case of tender a. aforesaid the said
officers shall proceed sell the said goods chattes or
effects AZ public auction aud shall and may retain from
the proceeds Of such sals the amount demandabe for the
Of tbs United States with the necessary and reason
able expenses Of distIant and SALE and commission Of
i've per centum thereon for his USE rendering the
oysrplus any there be, to the person whose goods
chatas OF effects shall have been distratned Por1ded
ber, luat There snail De exempt from ulstralut tne
tools or implements Of trade profession, one cow
a and provisions and househould furniture kept for
use sehoolbooks and apparel necessary for O family
That section thrtyeight be amended by st liking there
thu words 'thrty.six." n ssf-g
Tat section forty be amended by inserting after the
woSos appointment Of succesorn the words: PROM.
dsd That case 1t shall appear the Secretary of the
Treasury that the interest Of the government shall 10 re-
suire may by his order direct said due. M he ner
formed by such other Of the said deputies al he NAV
IN such order designats.'
That section fity-two be amended by inserting bsfore
the words That s successors" the words And he a.
further enacted J" by inserting after the word depues
the words revenue agents. and by striking out after the
word charged" the word land " and inserting in lien
thereof the word VOL"
Tnat section fifty three be amended by inserting af,sr
the word distler" where 1t first occurs the words
bssors disting any spirits " by striking after tho
word "any" and preceding the words sl stills p The
word p by striking out after the word sedn
and ding the words sha be erected the words "a
eforssald" and inserting In lieu thereof the words r
distng y and by inserting after the words ashan be
erected the words Tor used"
That section ffy-four be amended by striking the
words "the sane and inserting in lieu thereof the words
'snd owning the same and owning the building used as
dstery and the land which the same Is located, and
the building land is leased, the terms and conditions
of the lease % and by striking out the word lone y aae
inserting In lien thereof the word "three."
That section fifty five beamendsd by inserting after thu
vords said duties shall be lien," the words ION tn
nrits distilled and and by adding at the end Of the frs
nroyso the words except when made and used In tn
nsnnfcturo of vinegar acetic acid In which tn
be collected on the basis Of the actual proof
THAT acct fty six be amended by adding at the en-
tla fnllnwipp words to wit "aud In al