The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-21

terest due thereon, and the expenses incident to
lie notice Of the time and place Of the sale thereof
and in of the failure OF any person orpersons
authorized to act as agent or agents for the col
lection of the rents other income of any person
residing abroad shall neglect refuse to pay the
tax assessed thereon (having had due notice. for
more than thirty days after the thirteth OF June,
eighteen hundred and siXty-twO, the collector or
his assistant for the district where such property
OF 1f fo the
ty ITSELF and to sell the same, or SO much thereon
as may be necessary to pay the tax assessed, to-
gether with the interest and expenses incident to
such levy and SALE first giving thirty days PUBLIC
notice of the time and place of sale. And in all
cases of the sale of property herein authorized,
the conveyance by the officer authorized to make
the sale, duly executed, shall give valid title to
the purchaser, whether the property sold be real
sistants appointed under the authority OF this act
may, if they find no property to satisfy the taxes
forty-ninth section of this act, and which such
person neglccts to pay as hereinbetore PROVIDED,
shall have power, and it snail be their duty, 10
this act, any other person, and may sell at
public auction, after ten days notice, any stock,
bonds or chooses in action, belonging to said per
i son. or so much thereof as will pay such tax and
the expenses of such sale; and in case he refuses
to testify, the said several collectors and assistant
shall have power to arrest such person and COM
nit him to prison. to be held in custody until the
same shall be paid, with interest thereon, at the
rate of six per centum per annum. from the time
when the same was payable as aforesaid, and all
fees and charges OF such commitment and custo-
dy. And the place of custody shall in all eases
be the same provided by law for the custody OF
persons committed for any cause by the authority
of the United States, and the warrant of the col
lector, stating the cause of commitment, shall be
sufficient authority to the proper officer for re
ceving and keeping such person in custody until
the amount of said tax and interest," and all fees
and the expense of such custody, shall have been
fully paid and discharged; which fees and eXpen-
ses shall be the same are chargeable under the
laws of the United States in other cases of COM
mitmcnt and custody. And it shall be the duty
of such collector to pay the expenses of such Gus
tody, and the same, with his fees, shall be allow
ed on settlement of his accounts. And the per-
son so committed shall have the same right to be
discharged from such custody may be allowed
by the laws of the State or Territory, or the Dis
trict of Columbia, where he is so held iii custody
to persons committed under the laws OF sucn
State Territory, or District OF Columbia, Tor
the non payment of taxes, and in the manner
provided by such laws; or he may be DISCHARGED
at any time by order of the Secretary OF the
Treasury.
See 81 And be it further enacted, That should
any of the people of any Of the States or Terri
| tories of the United States, or the District of
Columbia be in actual rebellion against the au-
thority OF the Government of the United States
ut the time this act goes into operation so that
the laws of the United States cannot be executed
therein, it shall be the duty of the President, and
he is hereby authorized to proceed to execute the
provisions of this act within the limits of such
| State or Territory, District of Columbia, so
soon rs the authority of the United States therein
is re-cstabiished, and to collect the sums which
would have been due from the persons residing or
holding property or stocks therein, with the IN
terCSt due ut the rate of six per ccntum per an
mum thereon until paid III the manner and under
the regulations prescribed in the foregoing M me
| tiOayOiYg sections of this act.
! Sec. So. And be it further enacted, That any
State Territory and the District of Columbia
may lawfully assume, assess, collect, and LAY into
the Treasury of the United States the direct tax,
or lis quota thereof imposed by this act upon the
! State, Territory, or the District of Columbia, in
! its own way and manner by and through its own
officers, assessors, and collectors; that ii shall be
lawful TO Use for this purpose the last any sub
sequent valuation, list, or appraisal made by
I lt, n rial n
State or Territorial taxation therein next proceed
ing the date when this act takes effect to make
any laws regulations for these purposes TO fix
or change the compensation to Officers assessors,
and collectors: and any such State, Territory or
District, which shall give notice by the Governor,
other proper officer thereof, 10 the Secretary
of the Treasury of the United States, before
the second Tuesday OF February next, and i'll each
succeeding year thereafter, of its intention
ana pay, to assess, collect and pay into
the Treasury OF the United States, the direct
imposed BY this act shall he entitled in lieu of
the compensation, pay per diem and per CCntagc
herein prescribed and allowed to assessors, assis
tant assessors, and collectors of the United States
to deduction of fifteen per ccntum on the quota |
of direct tax apportioncd TO such State Territory
or the District of Columbia levied and collected |
by said State, Territory, and District of Columbia
through its said officers: Provided, however, !
That the deduction shall only be made to apply |
to such part parts OF the same shall have |
been actually paid into the Treasury of the United
States before the last day of June in the |
year to which such payment relates, and deduc
ton OF ten per centum to such part or parts of
Treasury of the United States on or before the last
day of September IN the year to which such pay
mcnt relates, such year being regarded as COM
mencng on the first day of April: And provided
further, That whenever notice of the intention
to make such payment by the State or Territory,
and the District of Columbia shall have been Civ
the Secretary of the Treasury, in accordance
with the foregoing provisions, assessors, assis-
tant assessors, or collectors, in any State, Terri
tory, District. giving notice. shall be ap-
pointed, unless said State, Ter tory, District
haIl be in default: And provided further, That
State, Territory, the District of Columbia
shall be liaDctO be paid and satisfied in whole or
in part by the release OF such State, Territory
District, duly executed, TO the United States of
my liqIlidatcd and determined claim of such State
rcrri- Dry, District, of equal amount against
he United States: Provided, That in of such
ulowcd the same abatement of the amount of such
.ax as would be allowed in case of payment of the
same 4 money.
Sec. 81. And be it further enacted, That it shall
DC the duty of the collectors aforesaid in their
spectivc districts, and they are hereby authorized
TO collect the duties imposed by this act, and to
prosecute for the recovery of the same, and for
the recovery of any sum or sums which may be
orfeitcd by virtue of this act and all fines, pen
lilies, and forfeitures which shall be incurred by
Orce of this act, shall and may be sued for and
.ecoyered in the name of the United States or of
he collector, within whose district any such fine
penalty, forfeiture shall have been incurred,
~ bill, plant, or information; one moiety there
IF to the of the United States, and the other
nOiety thereof to the of such collector.
Sec. s. And be it further enacted, That the
amount of all debts due to the United States by
my collector, under this act, whether secured by
bond or otherwise, shall and arc hereby declared
to be lien upon the lands and real estate of such
collector and of kis sureties, if he shall have
given bond, from the time when suit shall be in
stituted for recovering the same; and, for want
of goods and chattels and other personal effects
of such collector or his sureties to satisfy any
judgment which shall orr may be recovered against
them, respectively, such lands and real estate may
be sold at public auction, after being advertised
for at least three weeks in not less than three
public papers within the collection district, and
in one newspaper printed in the county, if any
there be, at least six weeks prior to the time of
sale; and for all lands or real estate sold in pur-
of the authority aforesaid, the convcyances
of the marshals or their deputies, executed in due
form of law, shall give valid title against all
persons claiming under such collector or his
ties, respectively.
Sec. Sc. And be it further enacted, That, for
experimenting the collection of the direct tax and
internal duties income tax laid by this act, an
officer is hereby authorized in the Treasury De-
partment, to be called " Commissioner of Taxes -
who shall be charged, under the direction of the
Secretary, with preparing all the forms necessary l.
for the assessment and collection of the tax and
duties aforesaid, with preparing, signing and dis