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

same was sold the name of the purchased and ths
price paid therefor and if the said real estate be not
redeemed in the manner and within the time here
matter provided, then the said collector or deputy
collector shall execute to the said purchaser, upon
his surrender OF said certificate, deed of the real
estate purchased by him aforesaid. reciting the
facts forth in said certificate and in accordance
with the laws ofthe State in which such real estate is
situated upon the of sales of real estate under
execution. which said deed shall be prima acie evil
dence of the fact therein stated and il the proceed
ings of the officer as set forth have been bstantia
ly in accordance with the provisions of law shall be
considered and operate as conveyance of all the
right, title and interest the party delinquent had in
and to the real estate thus sold at the time the lien
of the United States attached thereto Any person
whose estate may be proceeded against as aforesaid
Shall have the rlgnt TO pay the amount due
costs and charg thereon, to collector or deputy
collector at any time prior to the sale thereof and
all further proceedings shall cease from the time of
such payment. The owners of any real estate sold
aforesaid, their heirs, executors, or admnistra
tors any person having any interest therein, a
lien thereon, or any person in their behalf shall
be permitted to redeem the land sold aforesaid or
any particular tract thereof at any time within one
year after the sale thereof upon to the pur
chaser in case he cannot be found in the county
in which the land to be redeemed is situate, for the
of the purchaser, his heirs assigns the amount
paid by the said purchaser and interest thereon at
the rate of twenty per centum per annum. And any
collector or deputy collector may, for the collection
b Taxes ANN ner upon ANY person OF lo
committed to him for collection, seize and sell the
lands of such person situated in any other collection
and his proceedings in relation thereto shall have the
effect as If the had in his proper col
ection district. And shall be the duty of every
collector to keep record of all sales OF land made in
his collection district, whether by himself his
deputies, by another collector in which shall be
set forth the Tor which any such sale was made
the dates OF seizure and sale, the name of the party
assessed, and all proceedings in making said SALE
the amount of fees and expenses, the name of the
purchaser, and the date of the deed; which record
shall be certified by the officer making the SALE And
it shall be the duty of any deputy making sale as
aforesaid, TO return statement of all his proceed
ngs to the collector and to certify the record there
OF. And in of the death removal of the col
ecor or The expiration of his term ofofice from any
other cause said record shall be delivered to his sue
cessor in Office; and copy OF every such record Ger
tilted by the collector, shall be evidence in any court
of the truth of the facts therein stated. And when
any lands sold, as aforesaid shall be redeemed as
hereinbefOre provided, the collector shall make an
entry of the fact upon the record aforesaid and the
said entry shall be evidence of such redemption
And when any property personal or real, seized and
sold by virtue Of the foregoing provisions shall not
be sufficient to satisfy the claim of the United States
for which dstraint seizure may be made against
i any person whose property may be seized and
sold, the collector may thereafter, and often
| tbe same may be necessary, proceed to seize and
seizure OF such person until the amount due from
him. together with all expenses shall be fully paid
FrOctded, That the word county" wherever the
same occurs in l Ct or the acts of which this is
i amendatory, sha c construed to mean also par
ish or any other .ivalent subdivision of State OF
| Territory.
That section thirty -four be amended by striking
out all after the enacting clause and inserting the
following That each collector shall be charged with
| the whole amount of taxes, whether contained in
lists delivered to him by the assessors, respectively
or delivered or transmitted to him by assistant as
SCISSORS from time to time, or by other collectors oil
i by his predecessor in office, and with the adoi
tons thereto with the par value of stamps deposi
ted with him, and with all moneys collected for
ports, penalties, forfetures fees or costs and he
shall be credited with all payments into the treasu
i ry made as provided by law with all stamps re
turned by him uncanceled to the treasury. and with
the amount of taxes contained in the lists transmit
ted IN the manner above provided TO other collectors
ana by them receipted aforesaid: and also witt
the amount OF the taxes of such persons may
pave absconded. or become insolvent prior to tho
day when the tax ought according to the provisions
OF law, to have been collected and with ali uncolec
ed taxes transferred by him or by his deputy acting
as collector to his successor in office Provtded
mat IL snail be proved to the satisfaction of the
commissioner OF internal Revenue that due dill
heacts tothe First Comptroller of the Treasury AND
each collector shall also be credited with the amoun
OF al property purchased by him for the of the
united STATES, provided he shall faithfully accoun
Ior ana pay over the proceeds thereof upon resale
OF the same as required by law. In case of tn,
death. resignation, removal of the collector al
lists and accounts of taxes uncoected shall be trans
ferred to his successor in Office as soon as such sue
cessor shall be appointed and qualified and it shall
De tne duty OF such successor to collect the same
That section forty-one be amended by stri
: king out all after the enacting clause and in
sorting in lieu the following: That it shall b,
r the duty of the collectors aforesaid, or thei
Il
are hereby authorized to collect all the take
! imposed by law, however the same may b
/, designated, and to prosecute for the recover
of any sum or sums which may be forfeited b.
: law; and all fines, penalties, and forfeiture
f which may be incurred or imposed by law
shall be sued for and recovered, in the nam
! OF the United States, in any proper form O
action, or by any appropriate form of proceed
ri ing, qulttam or otherwise, before any circui
: or district court of the United States for tn
district within which said fine, penalty or for
I. TEXTURE may have been incurred, or before an
e other court of competent jurisdiction. AM
: taxes may be sued for and recovered, in tn
! name of the United States, in any proper form
OF action before any circuit or district court O
the United States for the district within whicl
a the liability to such tax may have been o
r shall be incurred, or where the party from
whom such tax is due may reside at the tim
OF the commencement of said action. But M
such suit shall be commenced unless the Com
missioner of Internal Revenue shall authoriz
E or sanction the proceedings: Provided, Tha
: IN case OF any suit for penalties or forfeiture
brought upon information received from any
other than collector, deputy collector asses
sor, assistant assessor, revenue agent, or in
: | spector of internal revenue the United States
! snail not be subject to any costs of suit, no
] shall the fees OF any attorney counsel EN-
II ployed by any such officer be allowed in the
q settlement OF his account unless the employ
ment OF attorney or counsel shall be authorized
= 1
either expressly or by general regulations.
That section fortyssfour be amended by stri
/ king out all after the enacting clause and in
serting in lieu thereofthe following: That the
, Commissioner of Internal Revenue, subject tc
? regulations prescribed by the Secretary of the
Treasury. shall be, and is hereby, authorized
on appeal to him made, to remit, refund
and pay back all taxes enormously or illegally
! assessed or collected, all penalties collected
! without authority, and all taxes that shall ap
IN hO IT,
amount or in any manner wrongfully collect
ed, and also repay to collectors or deputy col
lectors the full amount of such sums of money
! as shall or may be recovered against them, OF
any OF them, in any court, for any internal tax.
es or licenses collected by them, with the cost
and expenses of suit, land all damages and costs
recovered against assessors, assistant assessors
collectors, deputy collectors, and inspectors
IN any suit which shall be brought against them
or any OF them, by reason Of anything that
snail or may be done in the due performance
of their official duties; and al judgments and
moneys recovered or received for taxes costs
forteltures, and penalties, shall be paid to the
| collector as internal taxes are required to be
paid; PrO0ided, That where second assess
| ment may have been made in case of list
statement, or return which in the opinion of
the assessor, or assistant assessor, was false or
| fraudulent, or contained any understatement
| or differentiation, such assessment shall not
be RENTED, nor shall taxes collected under
""CSSSiiAChG NC ICCOfCTcu, Tc1uuucu, OF
paid back, unless it is proved that said list,
statement, or return was not false or fraudulent,
and did not contain any understatement or I'M
LIBERALIZATION.
That section forty-eight be amended by stri-
king out all after the enacting claus and insert
ing the following: That an goods, wares mer-
chandise, articles, or objects, ON which taxes
are imposed by the proT@ons of law, which
shall be found in the possession, or custody, or
within the control of any person or persons in
fraud OF the internal revenue laws, or with de-
sign to avoid payment of said taxes may be
seized by collector or deputy collector of the
proper district or by such other collector or
deputy collector as may be specially author
lied by the Commissioner of Internal Revenue
for that purpose, and the same shall be forfeit
ed to the United States; and also all raw ma
terials found in the possession of any person
or persons intending to manufacture the same
into articles ola kind subject to tax for the