Nebraska advertiser., 1867-03-07
I0FFICIAL.
OF The UNITED STATES
Passed st the FIRST Session CT the Thirty
Ninth Congress-
(Pu5lie No. Isl

La.EEA 81 EAE # LEE EEooAGA ~ tAE [AAAN
Ninth Congress-
CPu5lie M. l84.)
An Act 70 reduce Internal Tsxatiou and to amend an
Act entitled 'san Act TO provide Internal Revenue 70
support the Government, to pay interest or the public
Dtbt, and for other purposes, approves June Thrill
tieth. eighteen hundred and slxty-fours and acts amen
fcsntinued
artv ner7anaI or real, seized and sold b. virtue Of the
FOREGOING provisions. shall not be sufficient 20 satisfy
the claim Of the United states for which distraint or
seizure may be made againtt any person whose proper
ty may be so seized and sold. the collector may, there
after. as soon as the same my be necessary, proceed
70 Foize and sell. in like manner, aaS othef property
liable 4, seizure OF such person until the amount cue
f-on him together with al expenses, shall be fully
MAID. provided That The word county" whenever
The same occurs in this act, or ths acts OF winch this
ia aransatorv. shall be construed % mean also par
ssh or any other equivalent Subdivision OF q State CT
That section thirty four be amended by striking out
all after the enactiug clause ant inserting t2e follow
ing That each collector shali De charged with ne
7vbora anourt Of taxes. Wheiher contained II lists de
livercd TO him by the assessors, respectively; or de-
fijrere5 or transmitted 70 HIN BY assistant assessors
rom time to time, or by Other collectors, or by his pred
Jo@sssST in oGce, and with the additions thereto, With
The mar value of all stamps deposited with him, an
with all moneys c~ollectea IOF EaAsp0aII' - pc crs5tte1
ritb an psvments into the treasury made as provided
Nv law with an stamps returned BY him uncsncelled
10 the ueasu-y. and with the amount or taxes con
tained in the lists transmitted in the manner above
-rovided TO other collectors, ana by them receipted as
aforess q; and also with the amount Q! the taxes OK
as ray have ahecond6d, or become insol
- 1917 no day when the tax ought, according
to tba rrovisions Of law, TO have 0een corrected, ana
witb ali uucoiiected taxes trahsIeI'e1 Uy nm OF MS
denut- acting as collector 10 DIS successor IN omCe
- MI II shan be ~prOvedfO the satisfaction Of
the Conan issiouer Of Internal Revenue Laat cue an
-. reed Nv the collector, who sIdA certify the
900 70 the First Comptroller OF the treasury. Ana
aa,b coffo~to, sbalT also be credited with the amount
Of al property purchased by him for the use OF the
United States, provided he shail IAitntuily account for
the tsme rs reouiret by law. In case OF death. resig-
nation. OF removal Of tho collector. all lists and &c
o,upta ~ taxes uncollCcted shall be transferred to
his successor in cBce IS soon as such successor shall
he aprointed and qualified, sndN shall be the duty Of
sucb as, essor to collect me same.
That section ~forty-one he amended by striking out
ali after The enacting clause and Inserting il lieu
thereof the follow. TDst Il shall be the duty OF the
collectors aforesaid, or their deputies, in their re-
s~psctive districts, and they are hereby authorized 70
collect All tbn faxes imposed by law, however the
same may be Designated. and 10 prosecute for the re-
Covery Of any sun or sums which may be forfeited y
law and all fleT, TsI"l les and i3Fietures ~. ,C-
may be incurred or imposed be Law, shall be suedior
and recovered. IL the name a the United States, tn
any proper form or action. or By any appropriate form
Of pporPedinC chi. tam, or otherwise, before anyctr-
en- If 90 disfrirt court Of the United States for the dis
trict within said fne. penalty. or forfeiture may have
been incurred. or before any other court OF competent
Jurisdiction. And taxes may be sued TOR and recover
ed, IN the name Of the United states, IN any proper
form oracflon be21.c any circuit or district court Of
the United States for tbs district within which the Ii
ability to such tax may have been or mall De incurred
or wbare The oarty from whom such tax is due. may
reside AZ The time Of The commencement 81 said action
But no such suit sh all be commenced unless the Conf
missioner or Internal Revenue shall authorize or sane
tioa thc proceedings : Provided, That "a case Of any
sult For penaitieS OF f~orfeitues brought upon informa
ton received from any person other than collector,
deputy c~DICc'Cr. assessor, assistant assessor, revenue
.-ge7t OF i~nHpeCtar oT internal revOnue the United
states shall not he srs.e ct to sny costs Of suit. nor shall
ne tees If any attorney or counsel employed by any
- 49, > ~ H.UE so tho EnfWfnmn Df NJ Ms account
u1l.ss the employment OF sucn an attorney or coun-
sol eFau be authorized By tle commissioner Of Inter
nal revenue, either expressly OF b. general r5gula-
tons.
THAI section fOrty-foar be amended by striking out
ali after the ensctirrc clause snd inserting In lieu Their
Of the following That the Commissioner Of Internal
Revenue, subject TO regulations prescribed b. the Sec
"etary Of the Treasury. shall be and is hereby antbOr-
lied. On appeal 10 him made, to remit refund and pay
back all taxes Crroueously oriilegally assessed OF col
lecte4. all penalties collected Without authority. and
All taxes that shall appaar TO be unjustly assessed or
excssiue in amount or in any manner TTOngfully COL
the full anount Of such sums Of money as shall or MAY
be recovered against them. or any Of them. in any court
for any internal tases or lcanses collected by them F.,
the costs and expenses Of suit. and all damages
and COS S recovered against assessors, assistant assess
ors. collectors, deputy C%oieCtbrs, and inspectors. in ann
suit which shall be brought against them. or any OF
ahpm-kE reason Of anything that shall or may be done
IN fho performance So thfif oneiai dntes;sand all judy
mehis sud mopeys f~cesgsrea er received for. taxes
N"E +NHt" 49,
o5lect64as fntarna ee faxes are required 20 be
Rroviaea~ re 4 secoad assessment may
uhlfh IN te offefaii aesess'f ~ assis@Ht
-or was falee or frarddfent. OF Contained aUy WIDER
statement or undervaluatioD. sEch assessment STALL
not be reE. Jted. nor shall taXeS collected under Such
assessment be recovered, REFUNDED. or paid back, an
less il is proved taat said list statement or return was
not false or fraudulent, and did not contain any IN
dcr-tatamcnt OF ULueTvaiUajion.
That section forty eight be amended By striking out
all after the enactinE clause and inserting the follow
ing: That all goods wares, merchandise, articles or
objects. OF which taxes are Imposed by the provisions
Of this law, witch shall be found in the possession, or
custody. or within the control 81 any person or persons
I'm fraud Of the internal revenue laws. or with deSi y
70 avoid payment Of aid taxes. may be seized bJ the
collector OF deputy collector Of the proper district, sr
fv srcb other collector OF deputy solicitor as may be
specially authorized by the Commissioner CT Internal
Revenue for tina I purpose, and tie same shall be ior-
feited 10 The United States. and also ali raw materials
fclnd IN the possession Ct any person OF persons inten-
Ding TO manufacture the same into articles OF a klhu
sut5ett to tax for the purpose u fraudUlshtly selling
grCH manufactured S~TticleF,cr with design to evaGe the
payment Of said tax and also al tools. implements,
instruments. and personal property whrtsoever. in the
place or building or withia any yard OF enclosure who're
such articles or such raw material shall 30 found, may
also lie -eized br any ccIeCtor 0r deputy collector as
aforesaid. ard the same shall be forfeited as arore7aid
and the proceedings to enforce said forfeiture shall be
in the nature OF a proceeding IL rem an She circuit or
district curt OF The United States for The district where
such seizure is made. or in any other court OF compe-
tent jurisdiction. And any person who shall have in his
C1e+o5v ~ uossesslon. any sBch goods. wares. uerchan-
di,e articles OF objects, subject % tax as aforesaid,
for lie purpose OF selling the same with The design OF
avoiding paymeut Of the taXesiuposa' thereon, shall
be liable to a penalty OF I'VE hundred dollars. or not
less than double tie amount or taxes frsuiUlent'y at
te7,rfed TO be evadet. to be recovered in any court OF
~, u,retevt Jurisdiction; and Inc goods ware. merch-
erFffa articles objects. which shall be so seized tv
- c-recfo-. or deputy c~nl-ectorf NAV. IL the oufioD or
he co1ecto BE delivered &c The marshal Of said district.
and remain ID the case and custody OF sIid marshal,
and rnGer his control until he shall obtain possession
br r~rcpes ST law and tie cost Of seizure made before
such process issues shall be t~1za5lshy the court: Pro-
UidC6 Tbat when we pToIeFLy 80 seized may BE ii2oic
to rerish OF become greatly reduced III dfice or value
bv FeCiEr, OF VIXEN it cannot be Kept virrogt great
eyurnse, thr C|Uer theTeo-, the c~ollectcr. or the nav
SHAH Of the distrint, nay apply 20 thu assessor OF Tie
orinirn Of tie assessor, 10 shall be ne3as=arv that the
sid ur,uprty be sold to prevent suah waste or e-penss
he shall aprTaise the same: and the o~aer fberegDoa
shall have the said property returned to him mon civ
ing herd in such form as may be prescribed BY the
T,v.ulisg-net Of Internal Revenue. and in an ar1curt
efIsl 20 the appraised value, with such surejics as the
sa1f as-fssor Shall deem good and suEtlieut. 70 abide
INC oval order, decree rjucgment Of The c9rri having
con : amen Of the case, ana 10 pay the amount Of said
>ynrsisrd value 10 The collector. marshal or ofhorv-iee
a. lie may re ordered and directed By the corr which
tord SNAIL be Gsfd by said assessor with the United
States oistriot attorney fer the district in which sail
DT,cceGiuCs IN rem may be commenced . Pr0Ufdsd
turtle That IN ca said b71d selU have been exc
sb~l give police Of the peuaeurF of proceedings In me
court 10 tie parties executing g1iI bodl. ~ personal
sol ice or publication, and IN uieuner and form as the
court nay GUoct. and tie c.lrt shall tne~eupon have
iurisCistUn o. SFic matter and PARTIES ia the same
manner as If such property had been seized bv yir-
tue OF the process aforesaid. But if said owaer shall
neglect or refuse 10 give said bond. TIE assessor shall
issue 10 the collector or marshal aforesaid. an order 10
sell the same; sudtbe said collector or marshal shall
thereupon advertise and sell the ssid property at
public auction IN he sane manner as goods mas be
'sold on fIal execution ia said district and the pro
ceedso Of tho sale, afte- deductug lie reasonable costs
Of tle seizure cuj sale, shall be paid to the cou-t ogor-
said. 10 abide It's Lnal oder OF decree, or judgment.
That sections at.y-taiSe' LfLy-fsur; dfty-dve, dity-
six. aIty-Ssven, ntty-uIne sixty two, sixty three. six
IL four, sixty-fve. s~iziy-six, sixty seven sixty-eieht,
sixty-niEe. sbdssF enty, oe. and the SANE are hereby.
reresIed TO take erect en The Erst day u Teoteuber.
eiehlecn hundred and sizty-S&.
That section tevcaty-cne be amended bv striking
ont all atterlbe enact-ag clause ard snSerti.g IN lieu
thereof The following Tbatu no purson. frm D. corDo-
ration shah be er3ssed IN, prosecute, o. carry on any