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

commissions OF the assessors ana collectors OF
the districts to which such cotton or spirits are
shipped are calculated.
That section twenty-six be amended by striking |
out all after the enacting clause and inserting in
lieu thereof the following That in the adjustment
OF the accounts of assessors and collectors of inter-
nal revenue which shall accrue after the thirteth of
June, eighteen hundred and sixty-our, and in the
payment of their compensation for services after
hat date, the fiscal year of the treasury shall be OBJ
served; and where such compensation, or any part
of it. shall be by commissions upon assessments or
collections, and shall during any year, in conse-
Iuence OF new appointment, be due to more than
one assessor or collector in the same district such
commissions shall be apportoned between such as
SCISSORS or collectors; but in shall greater
amount of the commissions be allowed to two more
assessors collectors in the district than Is
may be authorized by law to be allowed to one as
SCISSOR collector. And the salary and commissions
ofassessors or collectors heretofore earned and &C
crned shall be adjusted, allowed, and paid in con-
formty to the provisions of this section and not
| otherwise; but no payment shall be made to asses
collectors account of salaries or commits
ions without the certificate ofthe Commissioner
Internal Revenue that all reports required by law
or regulation have been received, or that satisfac
tory explanation has been rendered to him of the
cause of the delay.
That section twenty-eight be amended by striking
out all after the enacting clause, and inserting i'll
lieu thereof the following That each of said coec
tors SHALL within twenty days after receiving his an
nua collection list from the assessors, give notice
by advertisement in one newspapers published in
III each county in his collection district if there be
any and II not, then in newspaper published in ad
Joing county, and by notifications to be posted in at
least four public places in each county in his coec
ton district that the saidaxes have become due and
payable and state the time and place within SAID
county at which he or his deputy will attend to re-
ceye the same which time shall not be less than ten
days alter the date OF such notification. and shall
send copy of such notice by mail to each postmast-
er IN the county, to be posted in his Office And il
any person shall neglect to pay, as aforesaid for
more than ten days, it shall be the duty of the COL
ector or his deputy to issue such person notice,
to be left at his dwelling usual place of business,
or be sent by mail, demanding the payment of said
taxes, STATING the amount thereof, with fee OF TWEEN
and of nRh 1nfio
ana with four cents for each mile actually and neces
sarily travelled in serving the same And if such
persons shall not pay the duties or taxes and the
ee OF twenty cents and mileage aforesaid, within
ten days after the service sending by mail of such
notice it shall be the duty of the collector his de-
putty TO collect the said taxes and fee of twenty
cents and mileage with penalty of ten per centum
additional upon the amount of taxes. And with re-
spect to all such taxes not included in the
nual lists aforesaid, all taxes the collections ofwhcb
s not otherwise provided for in this act it shall be
the duty of each collector, in person or by deputy, to
give notice and demand payment thereof in the
manner last mentioned within ten days from and af-
ter receiving the list thereofi from the assessor or
within twenty days from and after the expiration OF
the time within which such tax should have been
paid; and If the annual other taxes shall not be
paid within ten days from and after such notice and
demand, it shall be lawful for such collector, or his
deputies, to proceed to collect the said taxes with
ten per centnm additional thereto aforesaid, by
dlstralnt and sale of goods, chattels effects in
ending stocks, securities and evidences debt OF
the persons delinquent aforesaid. And in case OF
dlstralnt 1t shall be the duty of the officer charged
account OF the goods effects distraned, copy OF
which, signed by the officer making such distraint
snail De lett with the owner or possessor Of such
goods or effects, or at his her dwelling or usual
place OF business with some person of suitable age
and discretion, if any such can be found, with a
= note OF the sum demanded and the time and place
Of sale; and the said officer shall forthwith cause
notification to be published in some newspaper with
the county wherein said dstraint is made ifthere
is a newspaper published in said county. or to be
puolcly posted at the postotfce if there be one
within five miles nearest to the residence of the per
son whose property shall be dsrained, and in moi
less than two other public places. which notice shall
specify the articles distrained, and the time and
place for the sale thereof which time shall not be less
than ten nor more than twenty days from the date o.
, such notification to the owner possessor of the
property and the publication or posting of such no
e more ban Re Pe
/ the place of making such distraint And said SALE
4 may be adjourned from time TO time by said officer
he shall think it advisable to do but not for
time to exceed in all thirty days. And If any per
son, bank association, company, corporation, liza
bic to pay any shall neglect refuse to pay t
anne after the demand, the amount shall be lieI
in favor of the United States from the time it was
due until paid, with the interest penalties and cost
that may accrue in addition thereto upon all prop
erty and rights to property belonging osuch persol
bank association, company, or corporation and the
: collector, after demand may levy or by warrant ma.
authorize deputy collector TO levy, upon all prop
erty and rights to property belonging to such person
bank, association, company: or corporation or OF
f which the said lien exists for the payment of thu
sum due aforesaid, with interest and penalty TO
: non-payment and also of such further sum due a
aforesaid with interest and penalty for nonpaymen
and also OF such further sum shall be sufficient TO
: the fees, costs and expenses of such levy. And IL
all cases of sale aforesaid the certificate of suc
sale shall transfer to the purchaser all right, it'll
and interest of such delinquent in and to the prop
p erty sold; and where such property shall consist
, stocks, said certificate shall be notice. when recev
u ed, TO any corporation, company, association 0
said transfer and shall be authority to such corpora
tlon company, or association to record the same Oh
L men Dooks ana records in the same manner as
transferred or assigned by the person party hold
Ing the same, in lieu of any original prior cert
Gates, which shall be void whether cancelled not
= | And said certificates where the subject of s9
shall be securities other evidences of debt, shal
be good and valid receipts to the person holding thu
d same against any person holding claiming Il
e hold possession OF such securities other eviden
e ces. of debt. And all persons and officers of com
panies or corporations. are required on demand of
= collector or deputy collector about to distrain,
having dstrained on any property or rights of prop
u erty to exhibit all books containing evidence o.
statements relating to the subject or subjects Of dis
traint the property rights of property liable t
distraint for the tax sodue aforesaid PrO0ided
That in any of dstraint for the payment of thu
taxes aforesaid the goods chattes, or effects so dis
" trained shall and may be restored to the owner o.
> possessor, If prior to the sale payment of thu
d amount due shall be made to the proper office
If charged with the collection, together with the fee
! and other charges; but in of non-payment a.
aforesaid, the said officers shall proceed to sell tn
said goods, chattels effects at pubic auction, anC
shall retain from proceeds of such sale the amour
demandabe for the use of the United States, and
commission of five per centum thereon for his owl
use with the fees and for dstraint and sale, render
ing the overpus, any there be, to the person WHIT
may be entitled to receive the same Pr0eided FIR
her, That there shall be exempt from distrain anC
sale, if belonging the head of family, the schoo
books wearing apparel for such family; al
so arms for personal use, one COW, two hogs, five
sheep and the wool thereof provided the aggregate
, market value of said sheep shall not exceed fifty
dollars; the necessary food for such COW, hogs anC
sheep for period not exceeding thirty days; fue
to an amount not greater in value than twenty-five
dollars; provisions to an amount not greater thar
fifty dollars; household furniture kept for to al
AMOUNT not greater than three hundred dollars; and
the books. tools, or implements of trade profess ioI
to an amount not greater than one hundred dollars
sha also be exempt and the officer making the dis
tr.int shall summon three dsinterested householder
OF the vicinity who shall appraiseand setapat the
owner the amount OF property herein declared to be
exempt.
That section TWEEN y-nine be amended by striking
out all after the enacting clause and inserting in lieu
thereof the following That in all cases where prop
erty liable distraint for taxes may not be Invisible
as to enable the collector by sale of part thereo;
to raise the whole amount of the tax with all costs
charges and commissions, the whole of such prop
ery shall be sold, and the surplus OF the proceeds
OF the sale after satisfying the tax cost and charges
mail be paid to the person legally entitled to receive
the same or If he cannot be found, or refuse to
ceve the same, then such surplus shall be deposited
IN the treasury of the United States to be there held
Tor the use OF the person legally entitled to receive
the same, until he shall make application therefor to
cation and satisfactory proofs in
support thereof, shall, by warrant on the treasury
cause the same to be paid to the applicant. And il
any of the property advertised for sale aforesaid
If a kind subject to tax, and such has not been
pald. ana the amount bid Tor such property Is not
| tqual to the amount OF such tax the collector may
purchase the same in behalf of the United States for
amount not to exceed the said tax And in all cases
where property subject TO tax, but upon which the
tax has not been paid. shall be seized upon dis
traint and sod the amount of such tax SHALL after
deductlng the expenses of such sale. be first appro-
prated out of the proceeds thereof to the payment
| OF said tax. And ifno assessment of tax has been
made upon such property, the collector shall make
assessor shall assess the tax thereon And all prop
erty so purchased may be sold by said collector un-
| der such regulations may be prescribed by the
| Commissioner of Internal Revenue. And the col
ecior thall render distinct account of all charges
incurred in the sale of such property to the Commits
sloner OF Internal Revenue who shall by regulation
determine the fees and charges to be allowed in all
cases OF distraint and other seizures; where nee
essary expenses for making such disrant or seizure
have been incurred, and in of SALE the said col
ector shall pay into the treasury the surplus if any
there be, after defraying such fees and charges.