The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-03
PUBLIC ACTS.
CHAP. OBSERVATION-DISCLOSURES.

CHAP. V.-CoNTINUED.
An Act to reduce Internal Taxation ana 10
amend an Act entitled "An Act to provide In
ternal Revenue to support the Government, 10
pay Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof
ANY person, whose estate may be proceeded
against as aforesaid, shall have the right to pay
tie amount due, together with the costs and
charges thereon, to the collector or deputy col
lector 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 as aforesaid, their heirs, executors, or adj
ministrators, or any person having any interest
therein, or lien thereon, or any person in their
behalf shall be permitted to redeem the land sold
as aforesaid or any particular tract Thereon, at
any time within one year after the sale Thereon,
upon payment to the purchaser, or, in case he
cannot be found in the county in which the lana
to be redeemed is situate, then to the collectoro OF
the district in which the land is situate, for the
use of the purchaser, his heirs or assigns, the
amount paid by the said purchaser and interest
thereon at the rate of twenty per centum per an
mum. And any collector or deputy collector
may, for the collection of taxes imposed upon
any person or for which any person may be liza
bic and committed to him for collection, seize
and sell the lands of such person situated in any
other collection district within the Statei in which
said officer resides; and his proceedings in rela
ton thereto shall have the same effect as If the
same were had in his proper collection district
And it shall be the duty of every collector to keep
a record of all sales of land made in his collection
district, whether by himself or his deputies, or
by another collector, in which shall be set forth
the tax for which any such sale was made, the
dates OF seiZnre and sale, the name of the party
assessed, and all proceedings i'll making said sale,
&c amount of fees and expenses, the name Of the
purchaser, and the date of the deed; which re-
cord shall be certified by the officer making the
sale. And it shall be the duty of any deputy ma
king sale, as aforesaid, to return statement of
all his proceedings to the collector and to certi-
fy the record thereof. And in case of the death
or removal Of the collector or the expiration of
his term of Office from any other cause, said re-
cord shall be delivered to his successor in office
and copy of every such record, certified 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
hercinbetore provided, the collector shall make
an entry of the fact upon the record aforesaid
and the said entry shall be evidence of such re-
demption And when any property, personal or
real seized and sold by vrture of the foregoing
provisions, shall not be sufficient to satisfy the
claim of the United States for which distraint
seizure may be made against any person whose
property may be so seized and sold, the collector
may, thereafter, and as often as the same may be
necessary, proceed to seize and sell, in like man
ner, any other property liable to seizure OF such
person until the amount due from him, together
with all expenses, shall be fully paid: Provided,
That the word county" wherever the same
ours III this act, or the acts of which this is
amendatory shall be construed to mean also Il
parish any other equivalent subdivision of
State or Territory.
That section thirty-four be amended by strik-
ing out all after the enacting clause and inserting
the following: That each collector shall be Char
ged with the whole amount of taxes, whether
contained ir lists delivered to him by the asses
sors respectively, or delivered or transmitted to
him by assistant assessors from time to time, or
by other collectors by his predecessor in Office,
and with the additions thereto, with the par value
OF all stamps deposited with him, and with all
moneys collected for passports, penalties, for
FIXTURES, fees costs, and he shall be credited
with all payments into the treasury made pro.
vided by law, with all stamps returned by him
uncancelled to the treasury, and with the amount
of taxes contained in the lists transmitted in the
manner above provided to other collectors, and
by them receipted as aforesaid and also with the
amount OF the taxes OF such persons as may have
absconded, or become insovent, prior to the day
when the tax ought, according to the provisions
of law, to have been collected, and with all I'M
collected taxes transferred by him or by his deputy
acting collector to his successor in office: Pro-
yided, That it shall be proved to the satisfaction
OF the commissioner of internal revenue that due
diligence used by the collector, who shall
certify the facts to the first comptroller of the
treasury. And each collector snail also be crcd-
ted with the amount of all property purchased
by him for the of the United States, provided
he shall faithfully account Tor and pay the |
proceeds thereof upon resale OF the same re- |
quircd by law. In case of the death, resignation, |
removal of the collector all lists and accounts
of taxes uncollccted shall be transferred to his |
successor in office such successor shall |
be appointed and qualified, and it shall be the du
ty OF such successor to collect the same.
That section forty-one be amended by striking
out all after the enactug clause and inserting in
lieu thereof the following: That it shall be the
duty of the collectors aforesaid or their deputies
in their respective districts, and they are hereby
authorized to collect all the taxes imposed by
law, however the same may be designated, and
to prosecute for the recovery of any sum or sums
which may be forfeited bylaw; and all fines, pen
alties, and forfeitures which may be incurred or
imposed by law, shall be sued for and recovered
in the name of the United States, in any proper
form OF action, or by any appropriate form of
proceeding, qul tam or otherwise, before any cir
cute district court of the United States for the
district within which said fine, penalty, or for
1eiture may have been incurred, or before any
other court of competent jurisdiction. And tax
es may be sued for aad 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
to such tax may have been shall be incurred, or
where the party from whom such tax is due may
reside at the time OF the commencement Of said
action. But no such suit shall be commenced
unless the commissioner ofinternal revenue shall
authorize or sanction the proceedings: Provided,
Thatin case of any suit for penalties or forfeit
lures brought upon information received from
any person, other than collector deputy collec-
tor, assessor, assistant assessor revenue agent or
inspector of internal revenue, the United States
Shall not be subject to any costs of suit, shall
Ino iooo VI stly aItoiu J vi couHscl employed by
any such officer be allowed in the settlement of
his account, unless the employment of such at
torney or counsel shall be authorized by the COM
missioner of internal revenue, either expressly
by general regulations.
That section forty-four be amended by striking
out all after the enactng clause and inserting in
lieu thereof the following: That the commission
er OF internal revenue subject to regulations pre-
scrbed 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 errone-
ously or illegally assessed or collected all penal
Ties collected without authority and all taxes that
snail appear to be unjustly assessed or excessive
in amount or in any manner wrongfully collected,
ana 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 any internal taxes or licenses
collected by them with the costs and expenses of
suit and 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 rea-
son of anything that shall or may be done in the
due performance of their official duties; and all
judgments and moneys recovered or received for
taxes, costs, forfeitures and penalties, shall be
paid to the collector internal taxes are renl1r-
ed to be paid: Provided, That where a second as
sessment may have been made in case OF list
statement, or return which in the opinion of the
assessor or assistant assessor was false or fraudu-
lent, contained any understatement or under
valuation, such assessment shall not be RENTED
nor shall taxes collected under such assessment
be recovered, refunded, or paid back, unless it is
proved that said list, statement, or return was not
false or fraudulent, and did not contain any IN
reinstatement or differentiation.