Year: 1866

T Avs OF THE UNITED STATES,
Passed at the First Session, sohich .oas begun


and held at the City Of Washington. in tho


District Of CoZum6ia. on Monday, the fourth


day Of December, A. d. 1865, and ended on


Saturday, the t'centy-eighth day Of July, a.


d. 1862


PUBLIC ACTS.


ANDREW JOHNSON, President. LA FAYETTE


5. FOSTER, President of the Senate. LA


FAYETTE S. FOSTER was elected President


OF the Senate pro tempore on the seventh


day of March, AMI so acted until the end


of the Session. SCHUYLER CoLFAX, Speaker


of the House of Representatives.


CHAP CLXXXIV.-coNTINUED.


An Act to reduce Internal Taxation and to


amend an Act entitled "An Act to provide In


ternal Revenue to support the Government, to


pay Interest on the Public Debt and for other


Purposes approved June thirtieth, eighteen


hundred and sixty-four and Acts amendatory


thereof


That section twenty four be amended by strik-
ing out the provso thereto, and inserting in lieu
thereof the following: Provided, that in calcula-
ting the commissions of assessors and collectors
OF internal revenue in districts whence cotton
distilled spirits shipped in bond to be sold in
another district, one half the amount of tax
crived the quantity of cotton spirits SO
shipped shall be added 10 the amount on which
the commissions OF such assessors and collectors
are calculated, and d corresponding amount shall
be deducted from the amount on which the COM
missions OF the assessors and collectors of the
districts to which such sotton or spirits ship
ped are calculated.


That section twenty-six be amended by striking
out all after the enacting clause and inserting in
lieu thereof the following: That in the adjust
ment of the accounts of assessors and collectors
of internal revenue which shall accrue after the
thirticth OF June, eighteen handred and sixty
and i'm lN.iNI nf hplr Of in1
for services after that date the fiscal year of the
treasury shall he observed and where such com
pensation, or any part OF it, shall be by commits
sions upon assessments or collections, and shall
during any Year, i'll consequence OF a new appoint
mcnt, be drc to more than one assessor or collec-
tor i'll the same district, such commissions shall
be appOriiOned between such asscssors or collec-
tors but in no case shall a creator amount of the
commissions be allowed 10 two or more assessors
collectors in the same district than is or may
b. authorized by law to be allowed to one asses
sor or collector And The salary and commits
siOns OF asscssoGs and collectors heretofore earned
and accrued shall be adjusted, allowed, and paid
IN conformity to the provisions OF this section,
and not otherwise; but no payment shall be made
to asscssOrs or collectors account of salaries
or commissions without the certificate of the COM
missioner OF internal revenue that all reports
quir@d by law regulation have been received
or that Il satisfactory explanation has been rem
dcrcd to him OF tie caus: OF the delay.


That section twenty be amended by stri-
king out all after the enacting clause and inser-
ting i'll lieu thereof the following: That each of
said collectors shall, within twenty days after





sors, give notice, 10y advertisement in one news
paper publ shed in each county i'll his collection
district, il there be amy, and if not, then in u
newspaper published i'll adjoining county, and
by notifications To be posted ill at least four pub
lie places i'll each county in his collection district,
the said taxes have become due and paya bic,
and state the time and place within said county ut
which lie OF his deputy will attend TO Ieceive the
same, which time shall not be less than ten days
after the date OF such notification and shall send
copy OF such notice by mail to each postmaster
II the county, to be posted i'll his Office. And il
any person shall neglect to pay, aforesaid, for
more than ten days, it shall be the dutv OF the
collector or his deputy to issue to such person
notice. TO he LETT al his dwelling or usual place of
business, or be sent by mail, demanding the pay
ment of said taxes, stating the amount thereof,
with fee of twenty cents for the issuing and SER
vice OF such no ice, and with four cents for each
mile actually and necessarily travelled in serving
the same. And if such persons shall not pay the
duties taxes, and the fee OF twenty cents and
mileage aforesaid, within ten days after the
service OF the sending by mail OF such notice, it
shall be the duty of the collector or his deputy to
collect the said taxes and fee OF twenty cents and
mileage, with penalty OF ten per centum add1-
tional upon the amount of taxes. And with
spcct TO all such taxes not included in the
annual lists aforesaid all taxes the collection of
which is not otherwise provided for in this act it
shall be the duty of each collector in person by
deputy, to give noticcand demand payment there
OF, in the manner last mentioned, within ten days
from and after receiving the list thereof from the
assessor, or within twenty days from and after the
expiration of the time within which such tax
should have bccn paid and if the annual or other
taxes shall rot be paid within ten days from and
after such notice and demand it shall be lawful
for such collector, his deputies, to proceed to
collect tine said taxes, with ten per centum addi-
tional thereto, aforesaid, by disraint and sale
of the goods, chattlcs, effects including stocks
securities, and evidences of debt, of the persons
delinquent as aforesaid. And in of distraint,
it shall be the duty OF the officer charged with the
count of the goods effects distrained COPY
of which, signed by the officer making such dis
traint, shall be left with the or possessor
of such goods effects or at his or her dwelling
business nj
suitable age and discretion, if any such can be
found, with a note of the sum demanded and the
time and place of sale and the said officer shall
forthwith cause a notification to be published in
some newspaper within the county where in said
distraint is made, if there is newspaper pub
llShcd In said county, or to he publicly posted at
the post Office, if there be within five miles,
nearest to the residence OF the person whose pro-
perty shall be dstraned, and i'm not less than two
other public places, which notice shall srecfy the
articles distrained, and the time and place for the
sale thereof which time shall not be less than ten
nor more than twenty days from the date of such
notlhcatlon to the owner or possessor of the pro-
perty and the publication or posting of such no.
tice as herein provided, and the place proposed
for sale shall not be more than five miles distant
from the place of making such distraint. And
said sale may be adjourned from time to time by
said officer, if he shall think it advisable to do So
but not for a time to exceed in all thirty days
And if any person, bank association, company,
or corporation, liable to pay any tax, shall neg
lcct Or refuse to pay the same alter demand, the
amount shall be lien in favor of the United
States from the time it due until paid with
the interest, penalties, and costs that may accrue
i'll addition thereto, upon all property and rights
to property belonging to such person, bank, as
soclation, company, or corporation; and the col
lector, after demand, may levy or by warrant
may authorize deputy collector to levy, upon
all property and rights to property belonging to
such person, bank, association, company or cor
poration, or on which the said lien exists for the
payment of the sum due aforesaid, with inter
est and penalty for non payment, and also of such
further sum as shall be sufficient for the fees,
costs and expenses of such levy. And in all cases
OF sale as aforesaid, the certificate of such sale
shall transfer to the purchaser all right, title and
interest OF such delinquent in and the property
sold; and where such property shall consist of
STOCKS said certificate shall be notice, when re-
ceiVed, to any col pOration, company, or associa-
tion OF said transfer, and shall be authority to
such corporation, company, or association to re-
cord the same on their books and records, in the
manner as if transferred assigned by the
person or party holding the same, in lieu of any
original prior certificates which shall be void,
whether cancelled or not. And said certificates,
where the subject of sale shall be securities
other evidences of debt, shall be good and valid
receipts to the person holding the same, as against
any persons holding, or claiming to hold, posses
nfS Suchs ifieSO 0t bPr pvi