Year: 1866

UBLIC-NO. III


AN ACT to reduce internal taxation and to amend an


act entitled An act to provide internal revenue to


support the government to pay interest the public


debt, and for other PURPOSES approved June Thrift


eth, eighteen hundred and Sixty-tour and acts amen
datory thereof.


set forth have been substantially in accordance with
the provisions OF law shall be considered and operate
as conveyance of all the right title and interest the
party delinquent had in and 20 the real estate thus sold
at the time the len Of the United States attached there
to- Amy person. whose estate may be proceeded against
as aforesaid, shall have the right to pay the amount
DUE together with the costs and charges thereon to
the collector OF deputy collector at any time prior to
the sale thereof and all further proceedings shall cease
from the time OF such payment The owners of any
READ estate sold aforesaid their heirs executors or
administrators, or any person having any interest
therein lien thereon any person in their behalf
shall be permitted to redeem the land sold as aforesaid
any particular tract thereof any time within one
year after The sale thereof upon payment to the pur
chaser or in case he cannot be found in the county
which the land to be redeemed is situate then to the
collector OF the district IN which the land is situated for


the use OF the purchaser his heirs assigns the amount
paid by the said purchaser and interest thereon the
rate of twenty per centum per annum. And any coec


tor or deputy collector may for the collection of taxes
imposed upon any person, for which any person
be liable and committed to him for collection seize and
sell the lands of such persons situated in any other col
lection district within the State in which said officer
sides; and his proceedings ln~Ielaton thereto shall
have the effect if thee me were had in his
proper collection district And shall be the duty of
every collector to keep record of all sales of land
made in his collection district whether by himsefor
his deputies, by any other collector, in which shall
be set forth the tax for which any such sale made
the dates of seizure and sale, the of the party
sessed, and all proceedings Ill making said sale, the
amount of fees and expenses the the purchaser
and the date of the deed which record shall be cert
fed by the officer making the sale And it shall be the
duty of any deputy making sale, aforesaid return


statement of all his proceedings to the collector and
to certify the record thereof And in case of the death
removal of the collector the expiration of his term
of office from any other cause said record shall be de-
lyered to his successor in office; and copy of every
such record, certified by the collector shall be evidence
in any court of the truth of the facts therein stated
And when any lands Sold as aforesaid shall be re-
deemed as herenb before provided, the collector shall
make entry of the fact upon the record aforesaid
and the said entry shall be evidence of such redemption
And when any property, personal or real seized and
sold by virtue of the foregoing provisions shall not be
sufficient to satisfy the claim of the United States for
which dStrant or seizure may be made against per-
whose property may be so seized and sold the col
lector may, thereafter and often the same may
be necessary proceed to seize and SELL in like manner
any other property liable seizure of such person un
til the amount due from him. together with all expenses
shall be truly paid P0gided, That the word "coun-
ty wherever the in this act, the of
which this IS amendatoTy shall be construed to mean
also parish or any other equivalent subdivision of
State or Territory.


That section thrty-four be amended by striking out
all after the enactng clause and inserting the OoWing
That each collector shall be charged with the whole
amount of taxes, whether contained in lists delivered
to him by the assessors respectively, delivered or
transmitted to him by assistant from time to
time, by other collectors by his predecessor in
office, ard with the additions thereto with the par val
of all stamps deposited with him. and with all mon
eys collected for passports penalties orfetuFes fees,
or COSTS and he shall be credited with all payments
into the treasury made provided by law, with all
stamps returned by him uncanceed to the treasury,
and with the amount OF taxes contained in the lists
transmitted in the above provided to other col


ectors, and by them receipted aforesaid and also
with the amount of the of such persons as
have abscOnded become nsolvent, prior to the day
when the tax ought according the provisions of law
to have been collected and with all uncolected taxes
transferred by him his deputy acting collector
his successor in office: Pn00jded, That it shall be
proved to the satisfaction of the commissioner of Inter
nal Revenue that due diligence used by the collec
tor who shall certify the facts to the first comptroller
of the treasury And each collector shall also be cred


ted with the amount of all property purchased by him
for the of the United States provided he shall faith


fully account for and pay the proceeds thereof
upon the resale OF the required by law In
of the DEATH resignation removal of the collec
tor all lists and accounts of taxes uncoleced shall be
transferred to his successor in office as such
successor shall be appointed and qualified and shall
be the duty of such successor to collect the same.


That section torty-one be amended by striking out
all after the enactng clause and inserting lieu thereof
the following: That it shall be the duty of the coec
tors aforesaid their deputies, in their respective dis
trcts and they are hereby authorised to collect all the
taxes imposed by law, however the same may be desig
naed and to prosecute for the recovery of any sum or
which may be forfeited by law and all fines pen
aties and orfetures which may be incurred impos
ed by law shall be sued for and recovered in the
of the United States any proper form of action
by any appropriate form of proceedings, qui tam or
Otherwise before any circuit district OF the
United States for the district within which said fine
penalty or forfeiture may have been incurred or be-
fore any other court OF competent jurisdiction And
may be sued for and recovered the name of the
United States any proper form of action before any
circuit district court of the United States for the dis
trct within which the liability to such tax NAV have
been or shall be incurred, or where the party from
whom such tax IS due may reside at the time of the
commencement of said action. But no such suit shall
be commenced unless the commissioner of Iernal Rev
shall auhorise sanction the proceedings: Pro-
ar fapfai-
lures brought upon information received from any per-
son. other than collector, deputy collector assessor
assistant assessor agent inspector of in
tern revenue the United States shall not be subject
any costs Of suit shall the fees of any attorney
counsel employed by any such officer be allowed in
the settlement of his account unless the employment
of such attorney counsel shall be authorized by the
commissioner of internal revenue either expressly
by general regulations.


That section forty-four be amended by striking out
all after the enactng clause and inserting in lieu there
Of the following: That the commissioner of ternal
subject to regulations prescribed by the
retary of the treasure shall be- and is hereby author
ised appeal to him made to remit refund and paw
back all taxes enormously illegally assessed or col
lected all penalties collected without authority and all
taxes that shall appear to be ujusty assessed or ex
cessve in amount or in any manner wrongfuy collect
ed and also repay to collectors deputy collectors the
full amount of such sums of money shall may be
recovered ahanSt them, any OF thenl court
for any internal taxes or licenses collected by them
with the costs and expenses of suit and all damages
and costs recovered against assessors, assistant



any suit which shall be brought against them or any of
them, by reason of anything that shall may be done
in the due performance of their official duties and all
judgments and moneys recovered received for taxes
COSTS orfeitures, and penalties shall be paid to the
collector internal taxes required to be paid
R00ided, That where second assessment may have
been made in of list statement, return which
the opinion of the assistant assessor
false fraudulent contained any understatement or
differentiation, such assessment shall not be RENTED
nor shall taxes collected under such assessment be
covered refunded paid back, unless it is proved that
said list statement, return not false fraudu
lent, and not contain any undersatement or underval
uation.


That section forty-eight be amended by striking out
all after the enacting clause and inserting the following
That all goods wares merchandise articles or objects
which taxes are imposed by the provisions of law,
which shall be found in the possession, or custody or
within the control of any person persons for the pu
pose of being sold removed by such person or per-
sons fraud OF the internal revenue laws or with de
sign to avoid payment Of said taxes may be seized by
the collector deputy collector of the proper district
by such other collector deputy collector as may
be specially authorised by the commissioner of internal
revenue for that purpose and the shall be forfeit
ed to the United States; and also all raw materials
found in the possession of any person persons intend
ing to manufacture the same into articles of kind sub
ec to tax for the purpose of frauduenty selling such
facured articles with deSUn