The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-16

Ionoress ackich auas 6equs and held at City of
Washington, IN the District Of Columbia, on
Monday the second day Of December, A. d. 1861,
and ,naed on Thursday, the 17th day Of July,
4. d. 1862.
PUBLIC ACTS.
ABRAHAM LINCOLN, President. HANNIBAL HAM
LIN Vice President, and President of the Sen
ate. SOLOMON FooTE was elected President
of the Senate, pro terapore, on the eighteenth
day of July, and continued so to act until the
close of the session. GALUsHA A. Grow,
Speaker of the House of Representatives.
CHAP CXIX.-[Continued.l
An Act to provide Internal Revenue to support
the Government and to pay Interest on the
Public Debt.
Sec. 26. And be it further enacted, That each
and every collector, or his deputy, who shall ex-
preston under color of this act, or shall know
ingly demand other or greater sums than shall De
authorized by this act shall be liable TO pay
sum not exceeding double the amount OF damages
accrung to the party injured, to be recovered by
and for the of the party injured with costs OF
suit, and shall be dismissed from office, and De
DISQUALIFIED from holding such office thereafter
and each and every collector, or his dePutles,
shall give receipts for all sums by them collected
and retained in pursuance of this act
SEC. 81. And be it further enacted, That a col
lector deputy collector, assessor or assistant
assessor shall be authorized to enter, in the day
time, any brewery, distillery, mandatory build
ing, place where any property, articles, or oo-
jects subject 10 duty or taxation under the pro-
visions of this act, made, produced, or kept,
within his district, so far as it may be necessary
for the purpose of examining said property, ar
ticles, objects, inspecting the accounts re-
quired by this act from time to time to be made
And every owner of such brewery, dlsullcry,
manufactory building, or place, or persons hav-
ing the agency superintendent OF the same,
who shall refuse to admit such officer or to sui
fer him to examine said property, articles, or
objects, or to inspect said accounts, shall, for
every such REFUSAL forfeit and pay the sum OF hVe
| hundred dollars.
SEC 2S And be it further enacted, That if any
person shall forciby obstruct hindera collector
or deputy collector in the execution of this act,
or of any power and authority hereby vested in
him. or shall forcibly rescue, or cause to be res
cued any property, articles, objects, after the
same shall have been seized by him, or shall at
tempt or endeavor so to do, the person so offend
ing shall, for every such offence, forfeit and pay
the of five hundred dollars.
SEC. %. And be it further enacted, That in case
of the sickness or temporary disability OF col
lector to discharge such of his duties as cannot
under existing laws be discharged by a deputy,
they may be devolved by him upon one OF his
deputies Provided, That information thereof be
immediately communicated to the Secretary of
the Treasury, and shall not be disapproved by
him: And provided, further, That the RESPONSE
United States shall not be affected or impaired
thereby.
a collector shall die, resign, or be removed, the
deputies of such collector shall continue TO act
until their successors are appointed; and the de-
DutV of such collector longest III service at Ine
time Immediately preceding may and shall u:' Ill
a successor shall be appointed, discharge all the
duties of said collector; and for the officials acts
and defaults of such deputy a remedy shall be
had the official bond of the collector, as in
other cases and oftwo or more deputy collectors,
appointed on the same day, the one residing near.
est the residence of the collector at the time OF
his death, resignation, or removal, shall in like
manner discharge the said duties until the ap-
rity taken of such deputy by such collector, pur-
suant to the fifth section of this act, shall be
available to his heirs representatives to indem-
nifty them for loss damage accruing from any
act of the proper deputy so continuing or so sue
ceeding to the duties of such collector.
SEC. 81 And be it further enacted, That it shall
be the duty of the collectors aforesaid, or their
deputies, in their respective districts, and they
hereby authorized, to collect all the duties
and taxes imposed by this act, however the same
may be designated, and to prosecute for the re-
covery of the same and for the recovery of any
sum or sums which may be forfeited by virtue of
this act; and all fines, penalties, and forfeiures
which may be incurred or imposed by virtue OF
this act shall and may be sued for and recovered,
in the name of the United States, or of the col
lector within whose district any such fine, pen
atty, or forfeiture shall have been incurred, in
any proper form of action, or by any appropriate
form of proceeding, before any circuit district
court of the United States for the district within
which said fine penalty, or forfeiture may have
been incurred or before any other court of com
petent Jurisdiction; and, where not otherwise
and differently provided for, one moiety thereof
shall be to the use of the United States, and the
other moiety thereof to the of the person who,
if collector or deputy collector, shall first in
form of the cause matter, or thing whereby any
such fine, penalty, or forfeiture was incurred.
SEC 81. And be it further enacted, That if any
person, in any case, matter, hearing, other pro-
ceedipg in which an oath or affirmation shall be
required to be taken or administered under and
by virtue of this act, shall, upon the taking of
such oath affirmation, knowingly and willingly
swear or affirm falsely, every person SO offending
conviction thereof be subject to the like punish
ment and penalties now provided by the laws of
the United States for the crime of perjury.
SEC. SO. And be it further enacted, That separ-
ate accounts shall be kept at the treasury of all
moneys received from internal duties or faxes in
each of the respective States, Territories, and
collection districts; and that separate accounts
shall be kept of the amount OF each species of
duty tax that shall accrue, so as to exhibit,
as far may be- the amount collected from each
source of revenue, with the moneys paid to the
collectors and deputy collectors, and to the other
officers empl yed in each of the respective States
Territories, and collection districts abstract
in tabular form of which accounts it shall be
the duty of the Secretary of the Treasury, annu
ally, in the month of December, to lay before
Congress.
SEC. "a And be it further enacted, That there
shall be allowed to the collectors appointed under
this act in full compensation for their services
and that of their deputies in carrying this act
into effect, a commission Of four per centum upon
the first hundred thousand dollars, and two per
centum upon afr sums above one hundred thOus- |
and dollars such commissions to be computed |
upon the amounts by them respectively paid over |
and accounted for under the instructions of the !
case such commissions exceed the of ten |
thousand dollars per annum, except as hereinafter
provided And there shall be further allowed to |
each collector his necessary and charge
for stationery and blank books used in the per- |
ormance of his official duties, which, after being
duly examined and certified by the Commission
er of Internal Revenue, shall be paid ont of the |
Provided, That the Secretary of the |
Treasury be authorized to make such further al
owance as may be reasonable in cases in which, |
rom the territorial extent of the district, from
The amount of internal duties collected, 1t may
seem just to make such allowance; but the whole
shall not exceed ten thousand dol
ars, except in collection districts embracing
more than one congressional district.
SEC. S5 And be it further enacted, That when
my duty OF tax shall have been paid by levy and
iistraint anv person or persons or party who
nay feel aggrieved thereby may apply to the as
of the district for relief, and exhibit such
evidence as he, she, or they may have OF the
wrong done, or supposed to have been do done, and
he case, with such parts of the evidence as he
nay judge material, including also such as may
,e regarded material by the party aggrieVed, to
he Commissioner of Internal Revenue, who may,
it shall be made to appear to him that such
iuty or tax was levied or collected, in whole or