The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-10-29
INTERNAL REVENUE MATTERS.

WmsKEY-Reccipts 965 hbls The market dun, bu,
pt Sc were unchanged a'' '' SAFES ''na No.
INTERNAL REVENUE MATTERS.
Interesting Decision us To the Right to Sell
Real Estate in Cases OF seizure when Per-
sonal Property il Insufficient 10 Satisfy-A
Portion Of The Trinity Estate Involved.
COLLECTOR BAILEY TO COMMISSIONER ROLLINS
OFFICE COLLECTOR internal REVENUE,
FOURTH DISTRICT, OF NEW YORK.
NEW York, Oct. 10, 1867
SRThe Assessor has returned 10 this olce for col.
lection certain special Of one or
herewith enclosed IL sill be seen that these
assessments distiiling and removing distilled
spirits without returning required by law.
Tue amended act OF March z. 1867, makes this lax
lien sson lie lot or rac OF sheeon said dis
tllcry is situated together any building thereon
so There not sufficient personal property TO be
ionnd To- satisfy the as,essaent | have therefore
seized the real estate upon the distery IS stu
ated and have advertised Tor saie. Upon careful
sxaminaon OF the dilerent sections OF the statute,
doubts Of my sell have suggested hemselvcs
section go page IL, act Of sarch 2, 1861 Department
Compation), provides "iha In care where chatteis OF
sufficient satisfy the taxes imposed " Law upon
person liable TO the same shall MOI be found
Collector authorized TO collect the same by seizure
upon which the dstery Nos IL and l8H Desbrosses
street. is situated is The lrnity church Cor
lney do not in any way appear upon the assessment
Upon looking al the t,ie to be conveyed, the
recals OF the certificates, and the declared ELECT OF
the deed appears that the Collector must certify for
whose taxes sold and, that deed shai
q
erest the party delinquent ad N the real estate thus
Sold Can John sexon who leases under lease from
Trinity corporation, be considered delinquent
any sensc He assessed. Gao sell the property
person not charged retuf nod 10 upon any as
sessment listY Ia this case ! cannot sell persona,
properly, for Sexton Can sell real
estate before exhausting personal property II
would seom that IN making the change In the
section relating to distilieres Congress has lea
tho officers without the mschienery TO eniorce
the lien created Upon a careful ANALYSIS OF
the section empowering collector to sell real cs-
tate It would that 1t is only Of regular
| assessment and change aud upon saowing that The
remedy been exhausted against the personal pro-
perty OF tho deiautng taxpayer, that the real estate
| can be sold, and l respectfully raise the question
whether IL Is advisable government attempt
to sell real estate the requ site pro-
ceedings been clearly prescribed enforce tho
hen Before enforcng sale desire specific instructions
the points raised and 1t desirable That this should
be gwen quite speedily possible. the property
respect, j. y. BAILEY, Collector.
Hon E. A. ROLLINS, Commissioner Internal Revenue
| COMMISSIONERS ROLLINS TO COLLECTOR BAILEY.
TREASURY DErARrxKsT, osrick iSrkksAl REyEsur,
WARRINGTON, oct "a 1867. !
SmI In receipt Of your ttcr OF the 10Th instant,
stating sozed advertised for sale
belonging lhs Irn'y church Corpora
for payment OF tax ASSESSED upon distil
whose dslery located real estate, and sug
costing certain difficulties in tue Of efectng sae
was leased by the church corpora.,oa to MIR. John
Sexton the LIST Of May. 1880, aud that Nr Sexton
November 1868 Tue dis,llsr CANNED under ,hs
latter lease and Mr.. Sexton had no interest In the
distillery further than OF the premises.
Congress evidently Intended ny section fourteen.
act Of March 1857, 70 the distilled spirits
lien 'ihe lot tract AM wnereon the dlstliiery
Is situated - but apprenend thai this provision OF the
statute not intended 10 apply 10 lhs lee simple, or
other interest Of lessor, In the lease was
executed PRIOR 10 the passage OF lie act and al TINS
when there such law. la this the lease 10
Sexton and the lease from MIN executed be-
the act Of March 2, Ioo7 passed: and am,
therefore OF the mat neither the interest
Trinity Church Corporation nor OF Mr. Sexton can be
subjected TO the of the tax assessed on the DIS
tllor Respectluhy.
E. A. ROLLINS. Commissioner.
J. +. BAILEY, Esq, Collector Fourth district. New
York.
Extensive Seizures In ThI. CITY and Vicinity,
The pretensons made the Distllers' and Recters'
Association Of thus city that tsey determined
break up the system Of Illicit disliIiaton here in
this vicinity highly thought oil by the Metro
poitan Revenue Board many people arc led TO sup.
pose the late action OF uas body be any Index to the
opinion eutertains When the rnombcrs OF the
citation agreed discontinue aud did discontinue for
time tho manufacture OF whsksy, for the avowed pur.
pose of bringing market price OF that article up "a
point where The payment OF government tax would b
them would be found IN position where suspicion could
attach 10 their operations Recent led the
Board believe that all the dstiiers and rectinsra
whose pretensions were 50 widely made wero
NOT "piaying far" toward the government, and
certain inspectors detailed to Investigate the
working OF the establishments and report 70 tho
| board the result thereof. Upon information thus
on saturday Dislillery OF Bauiberger Eighteenth
street. between aud Eleventh avenues; distlcry
uery Of Max Bear No. 500 West rhirty.nfsh street
dstiIery Of Edward Love, No 5lI West Thirty NTH
| street Against all these the charge was, MAKING
| fraudulent returns Of manufacture" E#f
rue following rsctifying establishments were also
seized charge OF irregularities in their books-H.
Bunns foot OF Twenty n,ntn street, North river; j.
sangsr's No 61l West Tnirty-nfth street; Wiiiiaua
| wsnbergsrs No. 5l3 West Thirty -nfth street.; Il.
Bruckman's, No. 516 West Thirty seventh street; ana
| NJ Pfortuers Nins.esnth street, bstwesn Tenth and
Eleventh avenues.
| The following seizures we're made By tho same Of.
ncers Broosy -Distillery Of Jonn Ncegan, watee
street. between Gold and Bridge; charge mS thousand
gallons OF mash found on hand While the entries
only for about twenty-five sa,lcas Dssillery or
thousand gallons OF MASH found Of which there Ia no
| entry tho books. Distiliery Of X. 4 Butler.
Plymouth street. near Hudson avenue; charge. the
hand does not correspond With the entries on
the books
Tue following additional seizures were made yester.
day:.Distillsry OF William Simon, 100 Franklin street;
charge the spirits distilled werc BY means OF hose
and pipes run into the rsetfyins stsbIlshmsnt OF X
ON charge Of completely. In this latter DpIace seven
and haf barrels Of spirts were found Dstllsry Of
II. p.asnesch II Pe street; charge not making True
tina. officers could no, gam abundance Five barrels Of
rum found in George Bayards place. 10 Beaver street.
| gar factory Of Marcus Frsncsco newark. n J., wss
placed under seizure on charge Of alleged rsudseIs
returns copper s,ill and several nogsneads o. mssn
Tho Revenue Board has decided rgidy enforce the
ssosOn passed July ssquDs thew Ssvs on ss"d
the payment thereof or By ne affidavit Of me owner @
| the stock liable 70 connscstIon.
The Tobacco Board OF rrsds met yesterday, and the
| usr hondng ,souat,oss Of the Internal Revenue De>
psr,wsns were made the subject Of discussion. Nc
action thereon ssken hcwever aud the matter We
laid over % sSs trade that re rseasens rse
| The bonding Of tobacco viii nos b enforced