Nebraska advertiser., 1867-02-28


expenses not otherwise particularly authorized Pro
riGed 52Ttser. That the Commissio1er Of Internal
Revenue msy. unler suee regulations as may De es-
ta5lished h he Secretary Of the Treasury, after due
plying stationery, BLANK books, snd blanks TO the as-
SCISSOR, assistant assessors, and collectors II the sew
eral collection districts ? PTevfded gurthep Ttat tho
Secretary o. the Treasury shall be, and he 10 heTeBJs
authorized 70 IN such additional rates % compensation
70 oe made . assessors and assistant assessors ~ cases
where q collection district embraces more khau a sIn-
gle congressional district, and to assessors and assia-
tant assessors, revenue agents. aid inspectOTslnLoui
ianas Georgia S3uth Carolina, Aiaoame. birds,
Texas, Arkansas, North Carolina, Mississippi, Tonnes-
see, California. Nevada. aud Oregon, and the Terrific
ries.as aay appeaa % him 70 be lust and e~quitsele. Ia
eonsequenre Of the greater cost & irsine and travelling
in those States and Territories, and as may IN hss
judgment, be necessary TO secure the services 0ic0m-
potent officers but the compensation thus allowed
shall not exceed the rate Of Ave thousand dollars per
annum. Collectors ei internal reveuuB acita9 as dis
huTsing officers shall be allowed all bills o. assistant
assessors heretofore paid BY them in pursGauce Of the
directions OF the Commissioner Of Internal Revenue
Notwithstanding the assistant assessor did not certify
to hours therein, or that tw0 dollars per diem vas de-
Quoted from ais salary or compensation before comPu-
tatiOn cf the tax thereon.
That section JTenty four be amended By striking Out
the proyisO thereto, and inserting ia lieu thereof tie
following; Provided, That in calculate y the commits
siOns o. assessors and collectors OF internal revenue in
districts whence cotton OF distilled spirits are satpped
in bond 10 be sold in another district, ono halt me
amount OF tax received on the quantity Of cotton OF
spirits 50 shipped shall De added 70 TIE amount On
when the commissions Of such assessors and collectors
are calculated, aud . corresponding amouut shall be
deducted from the amOUut en- which the commissions
OF the assessors aud collectors OF the districts 10 which
such cotton VI spirits are shipped are CslcIia-ei
That section twantg-slx BE- amended y striking OCT
all after lie en1ctius clause and inserting IL lieu
thereof the following Taat IN the adjustment OF the
accounts OF assessors and collectors Of internal revenue
which shalt accrue after the thirtieth OF June, eigh-
Teen hundred and sIxty-fOur, and IN the payment Of
their compensation for services aia3- toat date, The
fiscal year Of the treasury shall be ObServet; All
where such compensation, or any part " Il, SHALL be
By commissions upon assessments or collections, and
shall duricg any year, iu consequence % . new APP
pOintmentI be cue to more than one assessor or c%ollec-
tor in che same district, such commissions shall be
appoTtioned between such assessors or collectors bat
in NJ case shall a greater amount Of tue commissions
be allowed to two OF more assessors OF collectors Ia the
same district than Is or may be authorized by law 70
be aliJ7.ei to any assessor or ooIIactnr, Ana the sal
ary and co1pmissiau ef assessors AMI vcneotora h9ratn-
fore earned aud accrued shall be adjusted, allowed,
and paid IN conformity to the provisions, Of this sec
ton, and not otherwise bat no payme8t shall be
made to assessors or collectors on eceouat OF salaries
or commissions without tue certificate % the COnmis-
sionec OF Internal Revenue that al reports required
by Law or regulation have been received, or that a sat
isfactory explanation has b eec- rendered t. hin u The
cause Of the delay.
That section twenty-oiyat be ameuiei By striking
out all after the enacting clause aud ;Lseriag in lieu
thereof the following That each Of said collectors
shall, within twenty days after receiving his annual
collection list from the assessors, give notice, by All
variisemeut in one newspaper published in zach COuu-
- In mis- c,Ilact tau district. il there Ia any. and If not
then in q ne Espapcr published in an adjoining county,
aud By notigcatloHs 20 be posted in at least four pubnc
places IA t4t1 NpNALg Az AA9 N1tENEANA 81 ~LN
that the said taxes may oas'me due and PAYABLE aai
state the time and place within said county at which he
or nis depaty Will attend 70 receive the sane which
time shall not be less than tea days after the date OF
such notification, AMI SHALL seal a copy OF suca notice
By matt 20 each postmaster 10 the county, . be posted
ia his Office. Aud il any person sail neglect 10 pay
as Aforesaid. fJr more than ten days, IL shall be tne
duty Of the c0IiectOT or his deputy % issue to such
person a notice, ~ be LEFT at his dwelling or usual
place of business, or be sent by mail. dem iudinz the
payment Of said taxes. stating the amount thereof,
with a fee Of tWeaty cents for the isluiaZ aud service
Of such notice, AMI With four cents fer each nile acta %
ally travelled IL serving the same. And IL such per-
sons shall rot pay the duties or taxes, aud the fee OF
twenty cents ana mileage as GfJresait. Within ten days
after the service or the sending by mail o. sucE notice,
| 1t shall be the duty OF the cIl!e5tor or bis deputy to
collect the said taxes and fee OF twenty cents aud mile
age, with a penalty OF ten per Centum additional UPON
the amounb9f &Ees And with respects to all such
taxes as are not included In the annual lists Aforesaid
! all taxes the collection OF wbich IS not O~th8fwise pro-
viied for in this act, II shall Be the duty Of cash col
lector, in person or by deputy, to give notice aud de-
maud payment thereof, in the manner last mentioned.
within ten days from and after receiving the list
thereof from the assessor. OF within twenty days from
and after the expiration Of tue time within which such
tax should have been paid ) and If the annual or other
taxes shall not be paid within tel days .rJm and after
such notice antdemand, it shall be laWfulfsr sucn ctl-
leCtOr, or Lis d3pItle5, to proceed TO cJllest the said
taxes, with tea per ce1tum adIitisnal thereto, As
aforesaid, by distraint and sale OF the goods, chattels,
or effects, including stocks, securities, and eyiden ,es
OF debt, Of the person delinquent as aOresAid. And
in ca sc OF distratut, il shall be the dIty OF the Cncsr
charged with the collection to make, or cause 20 DO
made, an account Of the goods or effects di4trained, 8
copy Of which, signed by the Om'er makingsuCh dis
traint, shall bs lelt with the ox5er or posse ssor G.
such goods OF effects, or az his or her dwelling or usual
/ place Of busiEess. with some person Of suitable age
and discretion, il any such can be fOnnt with a note
Of the sum demanded, and the time and place o sale;
and the said Ohicer shall forthwith cauJe a mobilization
to be published in s3ms newspaper within the county
wherein said disIraint is n lds, if there Is a newspaper
published IN said county, or 10 be pI0icly Islei st the
POST Office, If there be one within i've miles, nearest
to the residence Of IN person whose property shall be
diStrained, ami il not less tn Al tive Othef ddbIlc pa
ces, which notice shall specify the articles distrained,
and thd ting AID place Tor the sale thereof, which
time shah not La ess than ten nor more than twCn.y
days fI0m the date OF such notification . the owner OF
pOss essOr Of the property AMI The puJucltI3G or post
ing u such notice as herein provided, aad tina place
proposed for sale shall nat be more thu he mile
distant from the place Of making such dEStraint. And
the saIe may BE adjourned from time &c tim by said
officer, II he shall tn.nk it advisable t. do 50, but Mt
for a time 10 exceed III all thirty days. Aud il luy
person, bank, association, company, OF corporation
liaG.e 10 pay aay tax, shall neglect or refuse % pay
the same after demand, the amount shall be 2 lien IN
favOrpf the UBited States from the time IL was Due
until paid, with tde Interest. penalties, ant c0tts that
may accrce in addition the etJ, upon all property and
rlsdis 20 property belonging 10 slch person. bA4al as
ISOLATION, Company, or C.TPOratiolj aid the collector
AFTER demand may levy or By warrant may author
I ize . deputy collector to levy up9u all property and
= ghts To property belonging to sucn person. bank, a..
! sOCtstion, company, or corporation. or on which the
I said lien exists. fer the payment OF the sIUI due as
afor esaiI, with interest and penalty ( ? non payment,
anu also Of 81 h further stm % shall be suhlcient for
the fees, costs auO expenses % such levy. And in all
cases Of sale, as Aforesaid, the c~ertidcaea % bf Gucf
sale shall tIaUEfer tC the purchaser all right, title an Z
interest Of such delinquent in aad to the property sold;
and where such pr0pGty shall CONSIST % stocks, said
I certificate shall be notice. when recefvai. 10 any Ir-
/ pJrattOn. company or assJci4tiJE Cf stli tran FER. AL
shall be authority t. such lion, COG-lany, Of as5
a~ociatiOu b. record the same on their books AMI rC;oris
10 the sam manner as il transferred or assigned by
t1e person or party holding the same, in lieu OF any
original OF prior cJrtifcateS, wGIcn sttll be void
whether cancelled or not. Ant SAID certia yates. whare
the subject OF sai5 shall Be securities or qsher eyilen-
ccs o. debt, shall be good and valid rccsip.s u :i6 p3f-
son DO lding the same. - 1gatust any person hIbliuT,
or claiming 10 hold, Z }s5e=siOn Of such seaudUss Or
other evidences o. debs. And all persons, ani OH .5rs
Of companies or Corporations are required, on d.ml "a
81 o collector Of deyafy collector about 70 dstr ain. 0
having d~istraireI On any PT9psrty or rights OF proper
ty. 10 exhibit ali books c1nttinin{ evidence or state
ments relating % inc suy3eCt or sub. ects Of dl1tr4lut.
OF tbs property OF rights Of proqer-y liable D. distrliut
for the tax Sc due a. AFORESAID FTOut1rd. That in any
case of di-truut f0r he payment o. the taxes aflra-
s8ti, the goods. chsttgis. or ere:ts 90 dtstra-ned shall
and may be restored &, toe oaEer Or p1ssesslr, il prlor
% the sale payment OF tie aH-,dlt d1e shall be mate
% The proper na-er charged wl.1 thu c1Il5cti8I. 10
gethor vita the fe9s sU3 other claFzes, bu. IN case 3
E)u-paymcut As aiJre aid the sad ofE5ers shall DO
coed to soll the said goods, cbattls=, or efscts a. pub.
lie slctiOn, and shall retain from the proceeds ~ sach
sale the amount demdnda5ls sor the use u the Uuited
States ana e comm lSsl1n o. me PER ceEtum thereon
FOR b5 Oaa uso, With the fees and charges FOR iIstr4fut
aud sai0, rendering the O~v0rpius, II any the-e be. q
the passon who may be eatitlsd to receive mo same.
FrO5Aed, further, That there shall be exempt fr1m
distrsiut aud sale, II belonging tothe bead Of q fanny.
the school be X and weIrIrE applael Necessary for
- y t4NlllJ = oah 4trAo ~ ltfnpua4 u-9 one COW EWJ
hOEs, dve sheep and the wool hereof, p~s0Tlis The az
Crigste market value cfsaid sheep shsiI net excee
hftv d5f}e-s the Necessary fooi for E1cn COW. hJ-8.
AM sheep fr : period not e-XsgeisUg thirty days, frei
t. 10 amount noD 2re1ter Ia raEgS tuan Ivsrty ne
dollars; provisions - ca alzgulG "a gresrer "a ~ g ~
dollars h)1saa9.1 fu-ui,a-e k5Js Er uss - al am
ount no gce4ttr than three hauirei dJ.Ia-s a4I tas
books, tools or imoi-nclts o. a tralJ % pr5IsssiJa 10
an au7unt nlt Gret-5r thI1 enc HUNDRED collars "a 81
alsJb BE exempt; AL the O1s5r mts-1s TIE tt.traiat
shall SUMMON three dislnte ested h3R Cd 5liers 81 u8
vicinity 5-W@o shall aD2ralse aad SET apart 20 the owner
the aTsourt % property herein declared T. bo 8xsm5t
Ihot section iTeuty-ninS BE am8u!si b. stslzlns Out
al after the enacting clause auf Inserting ia lien
ters,f the following That in al cases where oroo-
erty lisole 70 disLraint for taxes may not b5 divisib.e,
SO 6 70 enable the collector b. . sale % part tnereys