The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-08-01

by this act sh6.l be vscated by reason of
any provisions herein contained. but the
officers heretofore appointed shall continue
to hold the said offices without r~eappofnf.
ment until their successors, or other on
GERS to perform their duties, respectively,
be appointed as provided In this act
And provided further, That whenever the
duty imposed by any existing law shall
cease in consequence OF any Limitation
therein contained before the respective
provisions OF this act shall take effect,
the same duty or tax shall be, and Is here
by, continued until such provisions OF
this act shall take effect; and where any
posed thereby shall be held Co cease In
consequence of such repeal, until the re-
Specttve c0rrespcc9fUe corresponding pro-
visions of this act shall take ehec !.
SEC. 100. And be it further enacted, That
In any case where there has been a REFUSAL
or neglect 70 pay any tax imposed oy
internal revenue laws, and where IL Ia
lawful n has become necessary TO seize
and sell real estate to satisfy the tax. the
COMMISSIONS of Internal Revenue may
If he deems 1t ~expedIents direct that q bill
in chancery be flied. in q district or circuit
court o. tne Unlsed states 20 enforce tne
real estate, or to subject any real estate
owned by the delinquent. or In which
payment OF such ak. And all persons
having leins upon the real estate sought TO
be subjected to the payment of any tax as
Interest therein, shall b. made parties to
such proceedings, and shall be brought
chancery in said courts And the said
courts shall have, and are hereby given
jurisdiction In all such cases, aud shall
the parties shall be duly notified of
the proceedings, unless otherwise or
dered by The court, proceed to adju-
and to pass upon and finally determine
the merits of all claims to and liens upon
the real estate In question. and shall, in
all cases where q claim or interest of the
United States thereia shall be establishe ed,
decree q sale. by the proper Officer OF the
court, OF such real estate, and a distribu
ton OF the proceeds of such sale according
to the findings OF the court in respect TO
the interest of the parties and or the
SEC. III. And be IL further enacted, That
the internal revenue laws imposing
taxes on distilled spirits, fermented
be held and construct to extend to Euc
articles produced anywhere within the
exterior boundaries of the United states,
/ lection district or not.
SEC. los. And be It further enacted, That
all provisions OF this act which requires
the use of stamps shall take effect at the
end ofsixty days from the passage of this
act: Provided, That II at. any time prior
to the expiration of the said sixty days it
shall be shown to the satisfaction of the
Secretary of Ia Treasury that @ longer de-
lay Is necesssary for the preparation
ax a day not later thar the nrat
A&J vi AE4N III RAlNkhA
said provisions, relative to the use OF
either OF such stamps, into operation, and
shall give public notice of the day so 11xed
and determined upon, which day shall
then be held and taken TO be the time
when that portion of this act which re-
quires the use of stamps shall have effect.
SEC. I09. And be IL further enacted, That
SO much of all acts n parts OF acts as
impose any internal revenue tax on
illuminating or other mIneral oil, and
ON the product of the distIIIatIon, re.
distiliatton, or refining of crude peIrole.
UNI, or of crude oil produced by . single
distillation ofcoaI, shale, peat, aaphaItuIn
or other bituminous su~bstances, togethei
with all provisions relating 10 returns, ass
sasSments w~arehOuslng, and bonding, and
all other provisions for determining the
quantity OfmineralO ildistilled for the pur.
poses of securing the payment Of the tax
thereon, be, and the same are hereby, re.
peaiad; and no tax imposed by existing
laws on such oils or products IN the hands
of the producer or manufacturer or his
agent or agents at the passage OF this act
and uns0ld, shall be collected, but distil.
lers and refners of mineral oils shall be
considered as manufacturer and snbJect &c
the tax on sales provided for In the fourth
section of the act "to exempt certain manu-.
facturerS from internal tax, and for Other
purposes" approved March thirty-nrst
eighteen hundred n sixty-eight.
Approved, July 70, 1868.