The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-08-16

credited with all payments into the frc;lsul
q made as provided BY law, with all stnml
returned hy him uncanoelled 20 the treasur
and with the amount Of taxes contained
the lists transmitted in the manner abOS
provided 70 other collectors, aud by them r
ceipted as aforesaid; and also with Oh
amount Of the taxes of such persons rs ma
have ahscOndcd, Or become insolVent. priC
to the day when the tax ought, according {
the provisions OF law, 90 have been collected
: and with all uncollccted taxes transferred b
him or his deputy acting as collector % hi
successor in Office: fforidad, That it shall b
I proved Go the satisfaction of the Commits
sioner of Internal Revenue that due dill
gence was used BY the collector, who shal
certify the facts 70 the First Comptroller O
I the Treasury And each collector shall ais
be credited with the amount of all property
purchased by him for the use of the Unitet
! States provided he shall faithfully account
for and pay over the proceeds thereof npoi
a resale Of the same as required by law. IL
case of the death, resignation, or removal o
the collector all lists and accounts of take:
unsolicited shall be transferred 20 his sue
cessor IN office as soon as such successor shall
be appointed and qualified, and il shall he
the duty of such successor TO collect the
same.
That section forty-one be amended by
striking ont all after tho enacting clause and
inserting in lieu thereof the following; That
IL shall be the duty Of the collectors afore-
said, or their deputies, in their respective
districts and they are hereby authorized, to
collect all tie taxes imposed by law, how
ever the same may be designated, and 90 pro
secute for the recovery of any sum or sums
which may be forfeited by law; aud all fines,
penalties, aud fOrfeitures which may bc in
cured or imposed by law, shall be sued tor
and recovered, in the name of the United
States, in any proper form of action, or by
any appropriate form of proceeding, gui tam
or otherwise, before any eireuit or 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 competent jurisdiction. And taxes
may be sued for and recovered, in the name
of the United States, in any proper form of
action before any circuit or district court of
the United States for the district within
which the liability 10 such tax may have
been or shall be incurred or where the party
from whom such tax is due may reside NJ the
time of the commencement of said action
But no such suit shall be commenced unless
the Commissioner of Internal Revenue shall
authorize or sanction the proceedings; Pro
rided That in case of any suit for penalties
or fOrfeitures brought upon information re-
oeived from any person, other than eollec-
tor, deputy collector assessor, assistant as
SCISSOR, revenue agent, or inspector of inter-
nal revenue, the United States shall not be
subject to any costs of suit, nor shall the |
fees of any attorney or counsel employed by |
any such officer be allowed in the settlement |
of his account, unless the employment of
snch attorney or counsel shall be authorized |
by the Commissioner of Internal Revenue |
either expressly or by general regulations.
That section forty-four be amended by |
striking out all after the enaeting clause and |
inserting in lieu thereof the following: That /
the Commissioner of Internal Revenue, sub
ject to regulations prescribed by the SecTe-
tary of the Treasury. shall be, and il hereby,
authorized, on appeal to him made, to remit,
refund, and pay back all taxes enormously |
or illegally assessed or collected, all penal
ties collected without authority, and all
taxes that shall appear to be unjustly as
sessed or excessive in amount or in any man.
ner wrongiully collected and also repay to
collectors or deputy collectors the full
amount of such sums of money as shall or
may be recovered against Them or any Of
them, in any court, for internal taxes or Ii
censes collected by them, with the costs and
expenses of suit, and all damages and costs
against assessors, assistant assess
ors, collectors, deputy collectors, and inspect
Ors, in any suit which shall be brought
against them, or any Of them, by reason OF
anything that shall or may be done in the
due performance of their official duties and
all judgments and moneys recovered or re-
eeiyed for taxes costs, feTfeitures, and penal
ties, shall be paid to the collector as internal
taxes are required to be paid PFOUided, That |
where a second assessment may have been |
made in case Of list statement, OF return ,
which in the opinion of the assessor or as
sistant assessor was false or fraudulent, or
contained any understatement or underval- /
nation, such assessment shall not be remit ,
ted, nor shall taxes collected under such as. !
,essment be recovered, refunded, or paid /
back, unless it is proved that said list, state
nent, on return was not false or fraudulent !
md did not contain any understatement or
PROCEEDINGS IN FRAUDS.
That section forty-eight be amended by b
trikiDg out all after the enactiDg clause and j
Inserting the following: That all goods,
wares, merchandise, articles, or objects on /
which taxes are imposed by the provisions a
II law, which shall DO found in the possess r
ion, or custody, OF within the control of any I
person or persons, for the purpose Of being 3
old or removed by such person or persons IN {
rlud Of the internal revenue laws, or with I
lesign 10 avoid payment Of said taxes, may h
,e seized by the collector or deputy collector Q
# the proper district, or by such other col O
eetOr or deputy collector as may be specially y
by tile Commissioner of Internal n
revenue for that purpose, and thesa shall
Re forfeited to the United States; and also O
II raw materials found in the possession Of c
ny person or persons intending to mapuiiic- o
ure the same into articles Of kind subject il
o tax for the purpose Of fraudulent lyl sell Il
ng such manufactured articles, or with de- c
ign to evade the payment of said tax; and 8
lsO all tools, implements, Instruments and b
'ersonal property whatsoever, in the place s.
r building or with any yard or enclosure a
where such articles OF such raw materials II
hall be found may also DE seized by any d
ollector or deputy collector, as aforesaid, b
nd the same shall be forfeited az aforesaid; a
nd the proceedings to enforce said forfeit q
ure shall be in the nature of proceeding p
n rem in the circuit or district court of the Q
United States for the district where such d
eizure is made, or in any other court Of e
Competent jurisdiction. And any person v
rbo shall have in his custody or possession n
nv goods wares, merchandise, articles, or y
bieots. subject 10 tax as aforesaid, for the n
urp0se Of selling the same with the design q
{ avoiding payment Of the taxes imposed q
here0n, shall he liable to penalty Of five 4
undred dollars or not less than double the q
mount Of taxes ffaudulently attempted to p
&c evaded, TO be recovered in any court Of :
ompeteut jurisdiction; and the goods, wares, q
articles or objects, which shall y
e 80 seized by any collector or deputy col d
setor may. at the option Of the collector. b. II
eliyerxd 10 the marshal Of said district. and b
smain in the care and custody Of said mar. q