The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-23


MAKE false entries in such book or procure the
tBs same to be so done, in addition to the pay
mint OF the tax to be assessed thereon shall
10 rfeit to the United States all cotton and all
Frodudcts of cotton in his possession, and shall
DC liable to penalty of not less than one
Thousand nor more than five thousand dollars
10 be, recovered with costs of suit, or to impris-
onment not exceeding two years, in the discre
tlon of the court; and eny person or persons
who shall make any false oath or affirmation
in relation to any matter or thing herein re-
quired shall be guilty of perjury, and shall be
subject to the punishment prescribed by exist
ing statutes for that offence Prosided, That
nothing herein contained shall be construed in
any manner 20 affect the liability of any per-
son for any tax imposed by law on the goods
manufactured from such cotton.
SEC. s. And be IL further enacted, That the
provisions of the act of June thirty, eighteen
hundred and sixty-four, as amended by the aco
Of March third, eighteen hundred and sixty
five, relating to the assessment OF taxes and
enforcing the collection of the same, and all
proceedings and remedies relating thereto,
shall apply TO the assessment and collection OF
the tax, fines, penalties imposed by, and not
inconsistent with, the provisions OF the pro
ceedinp sections of this act; and the Commits
| sioner of Internal Revenue, subject to the APP
proved of the secretary of the Treasury, snail
make all necessary rules and regulations for
ascertaining the weight of all cotton to be as
sessed, and for appropriately making the same
SAANS"
going provisions. And the Secretary OF the
Treasury is authorized to appoint all nscessa-
| nv inspectors, weighers, and markers OF cotton,
whose compensation shall be determined by
the Commissioner OF Internal Revenue, and
| paid in the same manner as inspectors oftobac-
| co are paid.
| Sec. O. And be it further enacted That the act
entitled can act to provide internal revenue to
support the government, to pay interest on the
public debt, and for other purposes" approved
| af,r nhrnA MD Nv
amended by the act of March third, eighteen
hundred and sXty-five, be, and the same is
thereby, amended as follows, viz:
| That section FIVE be amended by adding there
to the following And any inspector, or revenue
/ agent or any special agent appointed by the
Secretary of the Treasury, who shall demand or
receive any compensation, fee, or reward, other
than such as are provided by law for, or in re-
gard to the performance of his official DUTIES,
or shall be guilty of any eXtortion Willtul OPP
preston in the discharge of such duties, shall,
upon conviction thereof in any circuit or dis
trict court of the United States having jurisdic-
ton thereof, be subject to fine OF not exceed
ing one thousand dollars, or to imprisonme Mt
for not exceeding one year, or both, at the dis
cretion of the court and shall be dismissed from
office, and shall be forever disqualified from
holding any Office under the government of the
United States. And one-half of the fine so inn
lposed shall be for the use of the United States,
and the other half for the use of the person, to
be ascertained by the judgment of the court,
| who shall first give the information whereby
, any such fine may be imposed.
That section eight be amended by striking out
of said section all after the words until an ap-
y Ipointment filling the vacancy shall be made"
! That section fourteen be amended by striking
out all after the enacting clause, and inserting
: in lieu thereof the following: That in case any
person shall be absent from his or her residence
or place of business at the time an assistant as
. SCISSOR shall call for annual list or return, and
. Inc annual list or return has been rendered by
o such person to the assistant assessor as requlr
ed by law it shall be the duty of such assistant
n assessor to leave at such place OF residence Oh
I business with some one of suitable age and dis
cretion, if such be present, otherwise to deposit
r in the nearest post office, note or memoran
ldum, addressed to such such person, requiring
:, him or her to render to such assistant assessor
l., the list or return required by law within ter
@ days from the date of such note or memorand
um verified by oath or affirmation. And If any
y person, on being notified or required afore
. said, shall refuse or neglect to render such lis
/ or return within the time required as aforesaid
Y shall not deliver monthly or other list or re
! turn at the time required by law, or if any per
son shall deliver or disclose to any assessor OF
assistant assessor any list, statement, or return
e which, in the opinion of the assessor is false o.
n fraudulent, or contains any understatement o.
| differentiation it shall be lawful for the asses
G sor to summon such person; his agent, or othe
person having possession, custody, or care o
f books of account containing entries relating tt
! the trade or business of such person, or any 9th
0 er person he may deem proper, to appear before
t such assessor and produce such book, at a time
n Il and place therein named, and to give testimo
e ny or answer heterogeneous under oath or at
!. hrmatlon respecting any objects liable to tax
l. aforesaid, or the lists, statements, or return
thereof or any trade, business, or profession liza
II BILE to any tax as aforesaid. And the assesso
If may summon, as aforesaid, any person residin!
,r or found within the State in which his distric
,r is situated. And when the person intended t.
n be summoned does not reside and cannot b
n found within such State, the assessor may en-
# ter any collection district where such perso
h may be found, and there make the examination
' hereinbefore authorized. And to this end h
n Ishall there have and may exercise all the pow
If er and authority Inc has or may lawfully eXel
else in the district for which he is commissioned
# The summons authorized by this section shall
i'll all cases be served by an assistant assessor
r the district where the person to whom it is di
f rected may be found, by an attested copy de
lvered to such person in hand or left at his las
!. and usual place OF abode, allowing such persol
at the rate OF one day for each twenty five mile
v he may be required to travel, computed from
I the place ofservice to the place Determination
& and the certificate of service signed by such as
Slstant assessor shall be evidence of the facts
f states on the hearing of an application for al
f attachment; and when the summons require
the production of books, it shall be sufficient
), such books are described with reasonable Ger
tainty. In case any person so summoned shall
! neglect or refuse to obey such summons, or Il
give testimony, or to answer heterogeneous a
I required, it shall be lawful for the assessor t,
apply to the Judge of the district court or to ;
commissioner of the circuit court of the United
States for the district within which the perso,
f so summon'd residses for an attachm' MT agains
r such person as for contempt. 1t shall be tn
duty of such Judge or commissioner to hear sE ri
: application, and if satisfactory proof be made
TO ISSUE all uttaUlitueItt directed 70 prup
er officer, for the arrest of such person. and up
a on his being brought before him to proceed to
r nearing OF the case; and upon such hearing the
r Judge or commissioner shall have power *
make such order as he shall deem proper, no
/ inconsistent with the provision of existing law,
3 for the punishment of contempts, to enforc,
S obedience to the requirements of the summons
and punish such person for his default or disc
/ bedlence. 1t shall be the duty of the assessor
or assistant assessor of the district within which
l such person shall have taxable property to en-
ter into and upon the premises, if it be neces
sary, OF such person so refusing or neglecting
or rendering a false or fraudulent list or return
} land to make according to the best information
Ymch he can obtain, including that derived
, from the evidence elected by the examination
! OF the assessor, and on his own view and infor.
matlon, such list or return, according to the
lorh prescribed, OF the property, goods, wares
ana merchandise, and all articles or objects H.
able to tax, owned or possessed or under tbe
care or management of such person. and assess
the tax thereon, including the amount. if any.
uue Ior speclal or income tax; and in case of the
return OF false or fraudulent list or valuation.
ne shall add one hundred per centum to such
TAX; ana IN case of a refusal or neglect excent
In cases of sickness or absence, to make a list
or return, or to verify the same as aforesaid he
shaIi aad nifty per centum to such tax: and in
case OF neglect occasioned by sickness or all
Sence as aforesaid, the assessor NAV allow sncb
further time for making and delivering snch Iis4
or return as he may judge necessary, not ex.
eeedlng thirty days; and the amount so added
to the tax SHALL in all cases. be collected by the
collector at the same time and in the same
manner as the tax; and the listor return so
made and subscribed by such assessor or assis.
tant assessor shall be taken and reputed as
good and sufficient for all legal purposes
mat section nineteen be amended by strikino
os1 all after the enacting clause, and inserting
Tor each collection district shall give Motto nv
advertisement in one newspaper published in
each county within said district I'D ;f I'LL ~