Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-08-21

revenue law by any person. or OF fraud CON-
mitted BY any person against the Tinted States
cnder any revenue Law of the United States.
shall fail TO report, IN writing. such Knowledge
or information 10 his next superior officer, and
TO The Commissioner OF Internal keNen AZ; or
shall demand, OF accept. or attempt 90 collect
directly or indirectly, as payment or kin or
otherwise, any sum OF mon-y or other thing OF
value for the compromise, adjustment. or SET
ttement Of any chsrge or compliant Tor any
violation or alleged violation Of law, except a.
expressly authorized by law 50 a. do, ne shall
De dismissed rom Office, and shall be held 10
o. guilty OF misdemeapor. and shall on con-
victim, be fined not less than one thousand
dollars nor more than five thousand dollars.
and imprisoned not less than SIX months nor
hne SO imposed shall be tor the use of the
nited STATES, and the other half for the u sc OF
the informer, who shall be aSceriaired by tn.
Judgment OF the court; and the said corr shall
Also FENDER Jud gment against the said officer or
agent Tor the amount CT damages sustained m
favor OF the party injured, to De collected BY
execution.
SEC. 80. Aad D. Il Turt,e- ensotsd. Tbs, ,sx
person who shall simulate or falsely or fraudu-
Rntly execute or sign any bond, PERMIT. ~ntry,
or other document required by the provis ions
OF TINS act, or by any regulation made an pur-
suance thereof. or who shall procure The sam
TO oe falsely or fraudulently executed. or " az
shall advise, AID in, or cOnnIye Al the eN-cu;gOn
Thereof, shall. ON conviction. b. imprisoned tor
a term not less than one year nor more than
five years; and the property 70 which such
false or fraudulent instrument relates shall b.
forfeited.
SIC. 100. AID BE- AZ ruYtser enacted. That every
collector having charge of any warehouse IN
which distilled spirits, tobacco other articles.
are stored Ia bond, shall render a monthly
account OF ali SUCH ARTICLES TO the Com miss Toner
OF Internal Revenue. which account shall oe
examined and nd luSted, monthly. by him, so as
10 exhibit a true statement Of the liability and
responsibility Of every such collector on such
account. In ad JustIng such account the coll
lector shall be charged with all the articles
which may have been deposited or received
under the provisions of law, in any warehouse
in his district and under his control. and shall
be- credited with all such articles shown TO
have been removed therefrom accord ng 20 law,
including transfers to other collectors and TO
MS successor in Office, and also whatever
allowances may have been made an accordance
with law 10 any owner OF such goods or articles
for leakage or other losses.
SEC. lot. Ind be a. further enacted, That the
Secretary OF the Treasury and Commissioner
OF Internal Revenue are authorized and EN-
powered TO alter, renew. or change The form,
style, and device OF am stamp, mark, or label
used under any provision OF the laws relating
10 distilled spirits, tobacco, snuf, aud cigars.
when IN their judgment necessary for the coll
lection of revenue tax, or the prevention OF
detection Of frauds thereon: and 10 max and
publish such regulations for the use OF such
marx stamp, or label as they NAV ind req uis lite
But an no case shall such renewal or change
extend 10 an abandonment of the general char
acter OF the stamps provided tor in this act
nor 10 The dispensing with any provision
requiring that such stamps shall he kept in
revenue officers.
SIC. iO2. And BE- Il further eEact.d, That m all
cases al ising under the internal revenue laws
where, instead OF commencing or proceeding
with sut in court, II may appear 10 The Com
NIL -ioneT of Internal Revenue To be Tor the ln-
terest OF the nited States 70 compromise the
same, ne is empowered and authorized 10 make
such comprom sc with the ad vice and con sent
OF the Secretary of the Treasury: and ina every
case where compromise is made there shall
be placed on file in the Office OF the Commis-
sioner the opinion of the solicitor Of internal
revenue, or officer acting as such, with his rea-
sons therefor, together with q statement of the
amount CT tax assessed, the amount OF addi-
Lional tax or penalty imposed by law u conss-
quence of the neglect or delinquency OF the
person against whom the tax is assessed
ana the amount actually paid in accord
ance with the tesms OF the compromise; but
no such compromise shall be made OF any
case after SUIT or proceeding in court
mas been commenced, without the recon-
mendation also OF the Attorney General:
ITortded, That II shall be lawful tor the court
AT any state OF such suit or criminal proceed :
ings 10 continue the same for good cause shown
on motion OF the district attorney.
SIC. LIB. Aud be t further enacted That when
any tax Is imposed, and the mode or time of
assessment or collection is not pro vlded for the
same shall be established by regulation OF the
Commissioner OF Internal Revenue; and the
Commissioner is authorized 10 make all sach
regulations. not otherwise provided for, "a NAV
become necessary by reason of any change Of
law IN relation 10 internal revenue made by
this act.
SEC. IOi. And he AZ further enacted, That where
not otherwise distinctly expressed or mani
testify Incompatible with the intent thereof, The
word "person," as used in this act, shall De
construed TO mean and include q firm, ID .rtner-
ship, association company, or corporation, As
well as natural person: and words of the
masculine gender, as applied TO persons 10
mean and include the feminine gender. and the
singular number 10 mean and include the
plural number and the word ssSr"te' to mean
and include a Territory and District of Colum-
bai and the word county" to mean aud iu-
clnde parish, district, or other equivalent ter
ritorial subdivision OF a State,
SEC. los. And be At further enacted, That all
acts and parts OF acts inoonslstsn. with
the Proyis ions of this act are hereby repealed.
Procided- That all the provisions of said acts
shall be IN force for levying ana collecting all
taxes properly assessed or liable to be- assessed,
or accruing under the provisions of former
acts, the right TO which has already accrued or
which may hereafter accrue under said acts
and for maintaining, contin uing and enforcing
liens, fines, penalties. and forteitures incurred
under and by virtue thereof. And this act
shall not be construed 10 affect any act done.
right accrued. or penalty incurred. under FORM
er acts, but every such right Is hereby saved
and all suits ana prosecutions for acts already
done in violation of any former act OF acts OF
Congress, relating 10 the subjects embraced in
this act,may be commenced or proceeded with IN
like manner as II this act had not been pa ssed
and pT0rided further, That Lo office created By
the said acts and continued by tins act shall
De- vacated by reason o: any provisions herein
contained, but the officers heretofore a ppoiuted
shall continue - hold the said Offices withou,
reappoIntnent until their successors, or other
officers TO perform their duties, respec tiVely
shall be appointed as provided in this act: and
IDrOrided further, That whenever the duty i'm
posed by any existing law shall cease in con-
sequence OF any limitation therein contained
before the respective provisions OF this act
shall take effect, the same duty or tax shall b.,
aud Is hereby, continued until such provisions
OF this act shall take effect: and where any act
Is hereby repealed, no duty or tax imposed
thereby shall be held cease in consequeuc.
OF such repeal until the respective c0rresJscfir,
corresponding provisions OF this act shall take
effect.
SEC. LOG. Ant be az further saqcled. Tha, i'm
any case where there has been A refusal or neg
lect 10 pay any TAX imposed by the internal rev
enue laws. ana where II Is lawful and has b.
come necessary ~ seize and sell real estate 10
satisfy the tax. the Commissioner of Internal
Revenue may. If he deems II expedient. direct
that a bill la chancery be filed. in a district or
circuit court OF the United States. To enforce
the lien of the United States for tax upon any
real estate, or to 81 beet any real e. tate owned
by the delinquent or m which he has any
right, title, or interest, to the payment OF suc n
tax. And all persons having liens upon the
real estate sought TO be subjected To the nav.
ment of any tax aforesaid, or claiming any
ownership or interest therein. shall b. made
parties TO such proceedings, and shall b.
brought into court As prov ded in other SUITS IN
chancery IN said courts. And the said courts
shall have, and are hereby gwen. jurisdiction
IN all such cases, ana shall al The term next
after such time as the parties shall be duly no.
'nfed OF the proceedings, unless otherwise or