Year: 1862

OWNER u property sod as Aforesaid 10 repay the
On proper Provi beng apply
therefor u eItted ~ receive the


sc. .S Ani BE- ftAr esdcsed TIA, the several co..
ictors shall at TIE expiration vi each and mouth
alter they slA.i respectively commence Iheir colectr
transmit TO the Commissioner VI Internal ReveIce
statement l the collections made by them reeI~c
tveiy, ~itnil The month, and pay ElOnthly or
81 s-eA time " times may be BY
sioner VI Internal Rev the moneys by rvstec
lively collected within the SAIL such places
As may be dessnaed and required by the
u lLteTlA4 teN each the shall
complete tie collection Of AL annually assigned
nlM ior cotecton as Aforesaid shall pay the
INTO the Treasury and shall rencer his naAi
TIE Treasury Department be required
and within nloutls alter lie CAV hen he
shA have received the collection sts from said
SCISSORS or assistant assessors, Aforesaid And the
secretary u the Treasury authorized 10 designate
OF more deposiiores IN each state Tor the deposit and
saekeepng OF the moIeys collected by o tins


and The receipt Of the proper ocer VI such depository
10 collector ioT the money deposited by him shall De
seucielt voucher Tor such collector II The settlement VI
hs accounts al the Ireasur. department. and The Com
missioner Vi internal Revenue iaay, under the
Of the Secretary Of the Treasury prescribe such resu
iAtcs with reference TO such deposits he may deem
necessary.


Sc. - And &c fgrt.er eacsed That each collector
SHAN Dc charged by the whole amount VI taxes by hl
recepted whether CONTAINED IL lists delivered ~ hlm
by the assessors respectively delivered transmitted
to LIm by assistant from time 10 time by
other coiectors, and shall De with the
oi duties or taxes contained IN the lists transmitted
the manner aobve provided 10 other collectors and by
tuen recepted ss Aforesaid and also for the duties
taxes Of such persons have a6scouded become
insovent prior TO the day when the duty ought
according TO the provisions o: this act 10 have been col
iected Provided That shall be proved to the
ssos. Of shs firss sse
diligence used by the collector, that proper
~ was left from which the duty could have been
recovered And each collector shall aso be creted with
the amount Of all property purchased by MIN ior the
Of the United States provided lie shall faithfully
ior snd pay proceeds thereof upon resale OF
the same required by This


sec6 And Be- further enoeed That any collector shall
ia either TO collect 70 his account 10 Iay
over Ill the manner within the times herenbeiore pro
vided 1t shall be the duty Of the First Comptroller oi
The Treasury and he is hereby authorized required
immedatey alter such delinquency TO report the same
" the Solicitor OF the Treasury who shall
Of distress against such delinquent collector and his
ties directed 10 the marshal Of the district therein
pressing the amount of the taxes with which The said col
iector Is chargeabe, and the sums, any which have
been paid. And the said marshal shall himself by
ms deputy Immediately proceed ~ levy and collect the
sum which may remain cue by distress and sale VI the
goods and chattes, any personal effects the den
quent collector giving at least five days notice OF the
time aud place Of sale III the manner provided by law
for advertising sales Of personal property execution


IN the State wherein such collector resides and further
more such goods chattes and effects cannot be found
sufficient TO saty the SAID warrant the said marshal or
his deputy shall and proceed TO levy and collect the
sum which remains by distress ana sale OF the goods
and chattes or any personal Effects o ths surety OF
suretes OF the delinquent collector giving notice here


pbeiore provided And the bill sale OF the officer Of


ana .us as .Sa @ cne. sv
dence Of title to the purchaser prma iacie evidence
the right OF the officer make such sale and ol the
|


for want OF goods and chates other personal effects
Of such collector his sureties sufficient ~ satisfy
warrant of distress issued pursuant TO the preceding
section OF this act the lands and real estate o such col


ector and his sureties, much thereof may be
necessary Satisfy the said warrant after being ad
vertsed least three weeks in not less than three
public places in the collection district and In one news
paper printed in the county district any there be
prior the proposed time OF sale may and shall be sold
at public auction by the marshal his deputy who, up
on such SALE shall as such marshal or deputy marshal
make and deliver to the purchaser OF the premises SO
sold deed OF conveyance thereof to be executed ana
acknowledged in the and form prescribed by the
laws o the state in which said lands situated which
said deed made shall invest the purchaser with all
the title and interest of the defendant or defendants
named in said warrant existing the time Of seizure
thereof And all moneys that remain OF the pro
ceeds of such sale after satisfying the said warrant Of


and paying the reasonable costs and charges OF
SALE shall be the proprietor Of the Lands or
real estate sold aforesaid.


Sec % And be II further endded, That each and eve


ry collector his deputy who shall exercise or be gull


ty of any exto.ton wful OPPRESSION under color o


this act, shall knowingly demand other or grea.I
than shall be authorized by this act shall be liable


pay a sum not exceeding double the amount OF DANA


use IL injured Nth costs suit,


shall be dismissed from office and be disqualified from


holding such office thereafter and each and every col


ector or his deputies shall give receipts for all sums by


them collected and retained in pursuance Of this act
Sec. 27. And te further enacted That collector o


deputy collector assistant assessor shall b.


authorized TO enter IN the dAytm brewery, dstii


ery, mandatory building place where any proper


articles objects subject duty taxation unde


the provisions Of this act made produced, or kept


within his district far be necessary for th


purpose Of examining said property articles or objects


inspecting the accounts required by this act from tim
TO time TO be made And every owner Of such brewery


dstillery, manufactory building, place, or persons


having the agency or supertendence of the same VIII
shall refuse TO admit such officer ~ suffer him To ex


anime said property articles, objects TO nspec


said accounts, shall for every such REFUSAL forfeit
pay the sum Of five hundred dollars.


Sec. %. And be It further enacted, That any perso
shall forcby obstruct or hinder collector or deputy


collector ia the execution Of this act of any powe


and authority hereby vested in him, shall orcib


or cause TO be rescued any property articles


objects after the shall have been seized by him,


attempt or endeavor so to do the person offend


ing shall for every such offence forfeit and the
Z VI tive hundred dollars.


Sec %. And be further enacted That case of til
, sickness temporary disability Of a collector TO dis


charge such his duties as cannot under existing
J. be discharged by deputy, they may be devoived b.


him upon one Of his deputies PrOSded That


thereof be Immediately communicated 10 the Secretar


of the Treasury and shall not be disapproved by hin


And prorided further That the responsibility Of the


or his surees TO the United States shall not be
;, fected or impaired thereby.


: Sec. 80. And be Il further enacted That in case
collector shall die resign, or he removed the deputie


of such collector shall continue until their suece
appointed; and the deputy OF such colecto
s longest in service at the time Immediately preceding


may and shall, until shall be appointed, t


charge all the duties of said collector and for the oc


acts and defaults Of such deputy remedy shall be ha
the official bond of the collector other cases
same day the residing the residence Of Il
collector at the time Of his DEATH resignation or remo
al shall in like manner discharge the said duties unit
r the appointment Of successor; and any bond sec
rty taken such deputy by such collector pursuant
the ih section Of this shall be available 10 his he'll


representatives to Indemnify them for loss or damas
accrung from any act OF the proper deputy SO
Is or succeeding 70 the duties OF such collector.
III Sec 81 And Be fSThr sRdcsd, That 1t shall be q
~ duty Of the collectors Aforesaid their deputies
their respective districts and they hereby authorize
u collect all the duties and taxes imposed by this &C
however the same may be designated and 10 prosecu


for the recovery Of the and for the recovery o
sum or sums which be forfeited by virtue OF th
@ act and all fines, penalties and forfeitures whit
I'd may be incurred or imposed by virtue Of this a.
sheU and hn rocoraved- shS nan
re OF the United states of the collector within who
district any such nne penalty or forfeiture shall ha
been incurred any proper form Of sctlon or by ar
appropriate form OF proceeding, before circuit
district court Of the United States for the district Wit
I'd which said fine penalty forfeiture have be
incurred or before other court OF cometent jur
dicton and, where not otherwise and differently prov
ted for, moiety thereof shall be TO the OF q
United states and the other moiy thereof 20 the use
he the person who, collector deputy collector shs
hrst inform Of the matter thing whereby al
e. such fne penalty, or forfeiture was incurred.


lie Sec 80 Ind Be further enacted, That if any perso
gs IN any case matter, hearing or other proceeding
Id which cath affirmation shall be required 70 be
administered under and by virtue Of this sba
ID upon the taking Of such oath Animation knowing
IN Tending shall be deemed guilty Of perjury and shall
conviction thereof be subject the like pun.shre
and penalties provided by the laws of the Unit
IT States for the crime Of perjury.


ny Sec s.. ARd Be fvyther esdded, That separate
counts shall be kept st the Treasury Of ali moneys
al ceived from internal duties taxes IN each Of the
soective States Territories and collection districts
that separate accounts shall be kept Of the amount
each species Of duty that shall as 70
hbn far may be- the amount collected from ca