The New York Herald Newspaper, August 5, 1861, Page 2

2 THE NEW REVENUE ACT. The Twenty Million Direct Tax for War Purposes. FEATURES OF THE NEW BILL. How it is Proposed to Raise the $20,000,000, THE INCOME TAX AND INTERNAL DUTIES. Incomes of Resideats of Over $800 pe Annum to be Taxed 3 per Cent. American Incomes of Non-Residents “to ’ be Taxed 5 per Cent. Gold Watches to be Taxed One Dollar and Silver Watches Fifty Cents. Tax on Carriages to be from One to Fifty Dollars Each. OUR NATIONAL EXCISE DUTIES, ey &e. &e. ‘Tho following is the act passed by Congress on Friday last, for the impost of a direct tax and internal duties to raise the sum of twenty millions as an additional revenue for dofraying the expenses of the government. The bill first camo.up in the Senate and was sent to the House of Reprosentatives, from which it was returned with amend- ments, and Committers of Conference appointod, the re- ault of whose deliberation was the bill given below:— AN ACT TO PROVIDE ADDITIONAL REVENTES FOR DEFRAY- ING THE RXPENSES OF GOVERNMENT AND MAIN- TAINING THE PUBLIC CREDIT BY THE ASSESSMENT AND COLLECTION OF A DIRECT TAX AND INTERNAL DUTIES. Be it enacted by the Senate and House of Representa. tives of the United States of America in Congress assem- bled, That a direct tax of twenty millions of dollars be, and is hereby, annually laid upon the United States, avd the same shall be, and is hereby, apportioned to the States, respectively, in manner following:— TUR APPORTIONMENT OP THR TAX TO THE DIFEBRENT STATES AND TERRITORIES, Maino.. +++ $420,826 Indiana, New Hampshire. 218,406 Mlinois. Vor it 211,068 Missouri..... Massachuso! 824,581 Kansas, Rhode Island...... 116,963 Arkansas... Connocticut....... 308,214 Michigan. New York, 2,603,918 Florida. Now Jersey 450,134 Texas Pennsylvania... ..1,946,719 lowa . Delaware.... + 74,681 Wisconsin. Maryland. 436,823 California... Virginia, 937,650 Minnesota. North Carolina. 576,194 Oregon, South Carolina. 868,570 New Mex GOOr gia. ee cceeee Utah, Alabama . + 529,313 Washington..... Missiasippi » 413,034 pbraska Louisiana + 385,536 Ohio. sen 1089 Kentucky. 715,605 ‘Tennessee. 669 498 APPOINTMENT OF APSRSHOKS AND COLLECTORS —THEIR DUT. Soc. 2. And Lo it further enacted, ‘That for the purpose of assessing the above tax and collecting the same, togothor with the internal duties, excise and income tax heroinatter provided, the Secretary of the Treasury be, and ho is horoby, authorized to divide, respectively, the Statog and Territories of the United St and the District of Columbia into convenient collection districts, and to appoint an assessor and collector for each such district, who shall be frocholders and Yesident within the same: Provided, That any of said States and Territories, as well as the District of Columbia, may, if the retary of the Treasury shall deem it proper, by erected into one dis trict; And provided further, That the appointment of said assessors and collectors, or any of them, shall not be made until on or aftr tle second Tuesday'in February, ‘1862. Sec. 3. And be it further enact collector shall enter upon th execute a bond for suc unt as shall be preserity the Secretary of the tury, Wile sureties proved as suilleient by the Solicitor of the Ti taining the condition thet said col faithfully account for to the Unite, pay ler or regulations of the Se 'y of the Treasury, all public money may ev 2t0 his hands or possession: whicl | [be tiled in the office of the Fiest Comptrel by him diregied to be pat in 4 condition there. And such to tims, renew, strengthen bonds, as tho Seeratary of the Ty See. 4. And be it farther eu ; assessors shall divide his district int) a conven Der of assesemont districts, within each of wi appoint one respectable free! ro be tant asses. sr; aNd GACH assessor And assistant assessor £0 appointed, sury, to be 1 upon any breach of the wlectora shall, from tim their ofleial dire hoof the aad accepting the appolutinent, shall, before he euters on the duties of his appointment, take and. s before some comprtent magistrate, or lector, to be appointed act horeby empowered to adininiste uu), the foliow- ing oath or affirmat n, to wit—"J, AB, ‘do swear, or nay be) that! will, to the best of amy knowle \ i judgment, diligently aud faith. Cully execute the oflice atid ditic: 3083 (nawing tho assessment district), withont favor or partiality, and that] will do equal right aud justice in e which I shall act as assessor.” “Anda cert oath or affirmation shal! be delivered to the collector of dhe district for which such assessor or asistant assessor abail be appointed, And every assessor or assistant as- Aossor acting in the said ofice without having taken the said oath or aftirma shail forfeit and pay one hundred dollars, ono moiety thereof to the use of the United ‘States,and the other mojety thereofto him who stall frat sue for the same; to be recovered, with costs of suit, in any court baying competent jurisdi¢tion See. 5. And be it furthe That the Secretary of tho Troaaury shall extabl jong suitable and he- ocssary for Gareying this 1; whieh regulations shall be binding on each cor and Lis assistants inthe performance of the duties enjoined by or under this act: and shall also frame instructions for the said asseasors. and their aasistants; pursuant to which instructions the Said assessors shall, on the first day of March next, direct and cause the several ass’ vrs in the district to inguire after and concerning ali Innds, fots of ground, with their improvements and dwelling houses, made lia. ble to taxation under thie act. by reference az well toany late of aasesament or col): aken under the Jawa of the respective States, ag to records or docn- monts, an{ by all other lawful ways and meang, and to value and enumerate (he said objects of taxation in the manner prescribed by tris act, and in conformity with the regulations and instructions above mentioned. THR MODE OF ASHNSMIENT. Sec. 6. Aud be it forthor eaneted, Tuat the said direct (ax laid by this act shall be assessed and laid on the value of ail lands and fots of ground, with their improvemonta and dwelling houses, which several articles subject. to taxation shall be enumerated aud valued, by the respect- fve assessors, at the rate ea} of them is worth in mosey ‘on tho first day of April, eighteen hundred and sixty- two: Provided, however, I property, of whatever Kind, coming within any of the foregoing descrip and belonging to tho United States or ans manently or apecially exempted from tax » the same nuay be site tb togotlier with such pro- 1, who actnaily resides um of five hunired dot from the aforesaid and from the provided further, direct tax aforwenid ‘That in making such # hhad to any vaiuation tha authority of the State to said first day of Apri Sec. 7. And be it further enacted, That t assistant assessors shall, immediately after Ip ag aforesaid by the assessors, proceed th of their respective districts, and shall requir owning, pos8esaing, or having tho care or apy lauds, lots of ground or dwelling houses, Iying and being within the collection district where they reside, and liabbig to a direct’ tax as aforesaid, to deliver written ists of the same: which lists shall be made in such manner oa may be directed by the assessor, and, ag far as practicn. bie, conformably to those which may be required for tis game purpose wader the authority of the respective States. . Sec. 8. And be it further enacted. 1 Owning, Possessing, or having the ew Property liable to w direct tax, as aforesaid, shall not be 4 Lo axbibit a written List when required, as afore- il shixll consent to disclose the particulirs of any And ull the lands and lots of ground, with their improve. monte and dwelling houses, taxablo, as afi 1, then, ‘and in that case, it shall be the duty of the otlicer to make such list, which, boing distinctly read and consented to shall bo received asthe list of auch person. ? PRNALTIRG FOR RVADING OR REFUSING TO PAT THK TAX. Sec. 9. And be“ft further enacted, That if an person shall deliver or disclose to any assessor oF assist. ant assessor appointed in pursuance.of this net, and re- Quiring a list or lists, as aforosaid, atiy false or fraudulent list, with intent to~defeat or evade, the valuation meration hereby intended to be made, such person 50 t due regard shail be iuder the nay lave tritor, been mai at any pe very part. ail onagement of if amy person of Management of offending, and being thereof convicted before auy court | having competent jurisdiction, shall be fined ia a sum not exceeding five hundred dollars, at the discretion of the Court, and shall pay all costs and charges of prosecution; id the valuation and enumeratien required | Bhall, in ali such cases, be mate, as ati s, according to the form above described, to be made out by tho Ors and astistam Asses#ors, respectively: which Viste the said assessors are hereby authorized and required to make according to the by ation Whey cab obtain, and for the purpose of ni thorized to enter into Premises, respectively mmoration so made the ARSENY BeG. 40. Aud bo bursber ch they are hereby (upon all and singular the {uation aud enn es Faay OD yeep sey porron shall bo absent from bia place of residence at the {ime an assessor shill call to receive tho tiat of auch person, it shall be the duty of buch assos#or or aasislant assessor tO Ieave at the house or place of residence of such person, with gome person of suitable age and discrotion, a written aote or memorandum, requiring him to present to much As- sessor the list or lista required by this act within ten days from the date of anch note or memorandum, See. 1. And be it further enacted, That if any person, on being notified or required as aforesaid, shall refuse or nogiect'Lo give such list or lists as aforesaid, within the the time required by this act, it shall be the duty of the assessor for the asssament district within which suck Person shall reside, and he is herevy authorized and re- quired, to enter into and upon the Jands, dwelling houses, and promises, if it be necessary, of such persons so re fusing or neglecting, and to make according to the best in formation which he can obtain, and on his own view and in formation, such lists of the lands and lots of ground, with their improvements and dwelfing houses owned or possessed, or Guder (he care or management of such per son, a8 are required by Unis act; which tats so made and subseribed by such assessor shall be takenand repnted as good and sufficient lnsts of the porsons And property, for which such person is Lo be taxed for the purposes o this act. Sec. 12. And be it further enacted, That wheacve there shall be iu aay agsessutent district auy proper lands, and los of ground or dwelling houses, nob owned of possessed by or under the eare and management Of ans person or persons within such district, smu liable to be taxed as aforesaid, aud no list of which shall be trans mitted to the assesgor ia the mauner provided: by (his act, itshatkbe the duty of (he assessor of such district , aud he is hereby authorized and required, to enter into aud upon the cea) estate, if it be necessary, and take eich view thoreof and make tists of Lue samo, according to the form preseribed, which lists being subseribed by the eatd assessor, shall be taken and reputed as good and sufficient Lsts of such property, under and for the purposes of this ec. U3. And be it farther enacted, That the owners, poayessors, or persons having the eave or management of Jands. lols of ground and dwelling houses not lying or being within Mo asse t district in which they re side, shal! be permitted tomake out and deliver the lists thereof required by this act (provided assessment district in which the said objects of taxation lie or be is therein distiuctly statcd) at the time and in the manner proseribed to the assessor of the sessment district wheroin stich persons reside, And it shall be the duty of the assessors in all euch cases to transmit such lists at the time aud in tho manner preseribed for the transmis: sion of the lists of the objects of taxation lying and being withia their respectiv' sament districts, to tho as seasor of the collection district wherein the said objects of taxation shall lig or Ue inauediately after Une receipt thereof; and the seid lists shall be yalid and suflicient the purposes of this act, and on the delivery of ever; such list, the person making and delivering the same shall pay to the assessor.one dollar, which he shall retain to his own use, . Sec. 14. And be it further enacted, That the lists afore said shall be takou with reference to the day fixed for that purpose by this act, as aforesaid; and the assistant assessors; respectively, after collecting the said lists, shall proceed to arrange the same, and to make two gene ral liste—the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act residing within the assessment district, together with the value and assessment of the objects liable to taxation within such district for which each such person is hable, and, whenever so required by the assessor, the amount of direct tax payable by each "person on such ob: jects under the State laws imposing direct taxed; and th Second list shall exhibit, in alphabetical order, the names of ail persons residing out of the collection district, own ers of property within the district, together with the value and assessment thereof, with ie amount of direct tax payable thereon as aforeaain. The forms of tho said general list shall be ¢ vd and prescribed by the as sessor, und lists taken according to such form’ shall bo made out by the assistant assessors and delivered to the n Sixty days after tho day fixed by this act, aid, requiring lists from individuals, And if any t assessor shall fail to perform any duty assigne, within the time preseribed by his pri oth al instructions, not being prevented h by sickuess or other unavoidabie accident, chassistant assessor shail be discharged from and shall, moreover, forfeit and pay two hundred jars, to be recovered for the use of the United States ny court having Corapetent jurisdiction, with costs of assist PUBLICATION OF TAX LASTS NOTION OF RECTIFICATION. Sec. 15, And be it further enactod, That imi after the valuations and enumerations shall hi completed ag aforesaid, the assessor in each collection district shall, by advertisement in some public newspa per, if any the ein such distriet, and by written notifi- 3 to be loast four of the most public places in each collection district, advertise all persons concerned of the place whore the said fists, yalua- tions aud eunimogations may be and that during wventy-live days publication of the (ions, a8 aforesaid, appeals will be received and determined by him relative w ACONS OF EXCORHIVO valuations or ennmerations by the assessor, And it gliail bo the duty of the assessor tn each im district, ing twenty five days aftor the date of publication to be , to subunit the proceedings of the assist- sors and Uae list: by them rec \d to the inspection of any and ail persons who shall for that purpose: and che said assessors are horeby authorized lo receive, hear and determine, in a sum. ung to Jaw and right, upon ‘any and all 4 may be exhibite: inst the proceedings aid assessors: Provided "8, Tivtt it shall be the Aid wssessor advertise and gttend, not less ssive days of (he std Lwenty-tive, at the court house of each county within his collection distetet, there to receive aud det we npon the appeals aforesaid: And provided algo, That the question to be determined by the assessor, on av an appeal respecting the valuation of property, shali be, whether the valuation complained of be or be uot in a just relation or proportion to other {uations in the same collection district. And all appeals to the assessors, as aforesaid, stall be made in writing, aud shall specify the particular cause, matter or thing re. specting which a decision is d:and shall, more. over, state the ground or prince quality or error complain © power to re- examing and equalize the valuations a3 shall appear just Hf eat , bat no valuation shal! be increased without @ previous notice, t t five days, to the party inte. rested, to appear and object to Uke same, if be jndgo pro- per; which notice shall be given by a note in writing, to be left at the dwelling house of the party by such asses. Sot OF an assistant assessor. See. 16. And be it further enacted, That whenever a Slate, Territory or the District of Columbia shall contain more Chan one collection district, he assessors shall have power, on examination of the lists rendered by the assist- ant assessors according to the provisions of this act, to revise, adjust'and equalize the valuation of lands und lots of ground, with their improvements and“dwelling houses, betwi tricts, by deducting from or adding to either such a rate per contim ag shail appear just and equitable. See. 17. And he it farther enacted, That (he assessors shall, ipmediately after the expiration of the time for and deciding appeals, make out correct lista of the bn and enumeration in each collection district, and the same to the Board of Assessors hereinafter con- ituted inand forthe States respectively. And it shal! be the duty of the assessors in wach State to convene in ger ral meeting at such time aud place as sh and directed by the Secretary of te ‘tr said agaessors, or a majority of them, so convened shall constitute, and they are hereby constituted, a Board ot Assessors for the purposes of this act, and shall mal establish suck rules and regilations as to them shall ap- peur necessary for carrying such purposes. {nto effect, not being inconsistent with thie act or the laws of the United States, Sec. 18. And be it further enacted, ‘That the said Board of Assessors. convened and organized ag aforesaid, shall, and may, appoint a suitable person or person to be their clerk of clerks. bat not more-than ony for each collection district, whosball hold htyor their office or offices at the pleasure of said Bourd of Assesaors, and whose duty it shall be 19 receive, record and preserve all tax lists, returns and other documents delivered and made to the said Board of Assessors. and who shall take an oath or affirmation (if nsclentiousiy “scrupulous of taking an oath) faithfully Jischarge bis or their trnst; and in default of taking such atl or affirmation, provious to entering on the du ties of sach appointment, or ou failure t@ perform any part of the dutves enjoined on him or them respectively by this act, he or they shail reapectively forfait and pav sam of two hundred doliars for the tise of the United #, to be recovered in any court having competent ‘on, and abail also be removed f free. See. WY. And be it farther enacted, That it shall bo the duty of the said clerks to record the proceedings of the said Board of Assossora, and to enter on the record the names of such of the assessors as qhall attend any (ceucoal meeting of the Board of Assessors for the parposes of this act. And if any assessor shail fail to attend such xeneral meeting, his absence shall be noted on the said record, and he shall, for every day be may be absent therefrom, forfeit and pay the avm of ten dollars for the use of the United States. ” And if any assessor shall fait or neglect to furnish the said Board of Assessors with the Hists of valuation and enumeratoa of each assessment dis- trict within his collection district. within three days after the time appointed, ag aforesaid, for sitch general meeting of the sai Board of Assessors, he shail forfeit and pay tho snin. of five hundred dollars for the uga of the United moreover, shall forfeit his compensation ag And it shall bethe duty of the clerks of the siid Board of Assessors to certify to the Seeretary of the ‘Treasnry an extract of the minutes of thé Board, showing such failures or neglect, whieh shall be sufficient evidence of the forfeiture of sith compensation, to all intents aud purposes: Provided always, Phat it shali bo to the power of (he Secretary of the Treasury to exonerate auch assessor or assessors from the forferture of the said compensation, n whole or fo part, as to him shall appear just aud equitab Sec. 20. And be it further enacted, That if the said Board of Assessors ahall not, within three days after the first meeting thereof, ag aforesaid. be furnished with all lista of valuation of the several counties and State dis iets of any Stal they shail, neverthoWss, proceed to. make out the equalization and apportionment by this act directed, gui they shall assign to sitch counties and State districts, the valuation lists of which shall not have bean furnished, such vatvation as they ghall deem just and right; nd the valuation thug made to such counties and State distriets by the Board of Assessors shall be final, and the proper quota of dircet tax shall be, and ia hereby, dectared to be*imposed thereon accordingly. . Secl2l. And be it further enacted, That’ it shall be the duty of the suid Board of Assessors diligently amd care. folly to consider and examine the said Lats of valuation, and the Wl have power 16 revise, rdjust and equalize the jon of property in any county or State di strict, by adding thereto, or ded from, sucha rate | per ‘as shall, under th nat the sevorai je aud Stato districts, be iitable: Pro. vided The solative valuation of property county sbal} not be changed, unless njtr in the same terror or im- perfection shall appoar in any of the iste ct valuation, ta whith case the said Bourd of As shall have power to correct th me, ag tothem shall appear jusvand right. And it maoquener of any revisal, ¢ and alteration of the said valuation, any iequality shall be produced inthe apportionment of ¢ } the several States as aforeaal Socretary of the Treasury to said dir ot tax to to Congr to the intent that provision 40 by laWYor ree. tifying such inoquatity AMPORTIONMENT OF COUNTY AND. STATE QUOTA OF TAX Pe AGS UE eas Cuaeiet, Dlgs as seen vs Que NEW YORK HERATD, faid Roard of Assessors shall have completed the adjust- ment and equalization of the valuation aforesaid, they shall to apportion. to.each county and State dis- trict its proper quota of direct tax. And the said Board of Assossora shall, within twenty days after tho time ap- pointed by the Secretory of the Treasury for their first Meeting, Complete the said apportionment, and shall ro- cord the same; they shail thereupon further deliver to each assessor a certificate of such apportionmont , together with the general lists by the assessors respectively pre- sented to the board as aforesaid, and transmit to the Se- cretary of the Treasury a certificate of the apportioument by thd made as aforesaid; and the assessors, respective- ly, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects comformablo to the apportionment aforesaid by the said Board of As- sessors; and the said assessors, reapectively, shall make out lists containing the sums payable according to the provisions of (his act upon every object of taxation tn and for each collection district: which lists shall contain the name of cach person residing within the gaid district own ing or having Uhe care or suiporintendence of property Jy ing within the said disirict which is liable to the said tax, when such person or persons are known, toy with the sums payalfle by each, and where there property within any collection district fiable to the ment of the sitid (ax not owned or occupied by or under the superintendence of any person resident — therein there ‘shall be a separate list of such pro perty, specifying the sum payable, and the names ef ‘the respective proprictors, “where known, And tho said msessors shall furnish to the collectors of the several collection districts, respoctively, within thirty-five days after the apportionment is completed, as aforesaid, a curtifled copy of such list or lists for theit praper collec tion districts, and in default of performance of the dutics en- Jomest on the Board of Assessors and assessors, respectively, by: this section, they shull severally and individually for feit and pay the sum of five hundred dollars to the use of the United States, to be recovered in any court having competent jurisdiction, And it is hereby enacted and de- clared that the valuation, asseasment, equalization, and apportionment, made by the said Board of Assessors, a8 hor aid, shall be aud remain in full foree and operation for laying, levying and collecting, yearly and every year, the annual tax by this act laid and imposed, until dlveved, modified or abolished by law. COMPENSATION OF ASSESEORS AND COLLECTORS AND ASSISTANTS, Sec. 23. And be it further enacted, That there shall be allowed and paid to the Severs) assessors and assistant as- sessors, for their services under this act—to each assessor two dollars per day for every day employed in making the necessary arrangements and giving the necessary instruc- Lions to the agsistaut assessors for the valuation, and thr dollars por day for evory day employed in hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by him to eaid Board of Assessors; to each assistant assessor two dollars for every day actually employed in collecting lists and making valuations, the number of days neces: saryefor Chat purpose to be certified by the assessor and approved by the commissioner of taxes, aud one dollar (or every hundred taxable persons contained in the tax tists, . ted aud delivered by him to the asgessor; but vinpensation for principals shall not exceed $2,500, for assistants, $1,200 per annum; to each of the asses- ‘Uituting the Board of Assessors, as aforesaid, for cvery day’s actual attendane said board, the sum of three dollars, and for travelling to and from the place de- signated by the Secretary of the Treagury, ten cents for cach mile, by the most direct and usnval route; and to each of the clorks of said board two dollars for every day's actual attendance thereon, And the said Board of As sors, and said assessors, reapectively, shall bo allowed their necessary and reasonable charges for stationery and blank books used in the execution of their duties; and the compensation herein specified shall be in full for ali ex: penses not otherwise particularly authorized, and shall be paid at the treasury, and such punt as shall be required Tor such payment is hereby appropriated. Sec. 24. And be it further enacted, That each collector, on receiving alist, as aforesaid, from the said asaessors) respectively, shall subscribe three receipts; one ot which shall be given oua fall and correct copy of such list, which list sball be delivered by him to, and shall remain with, the assessor of his c ion district, and shal! be open to the inspection of any person who may apply to inspect the same; und the other two receipts shall be given on aggregate statements of the lists aforessid , exhibiting the gross amount of taxes to be collected in each county or State district contained in tho collection district, one of which aggropate statements and recoipts shall ansinitted to the Secretary, and the other to the First Comptroller of the Tréasur ASSPRIORS” AND COLLECTORS’ BONDS, Sec. 25. And be it further enacted, That each collector before receiving any list, as aforesaid, for collection, shall give bond, with oue or more good and sufficient Burcties, to be approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collection district tor whieh he has been or may be appointed; which bond shall ple to the United States, with condition for the true nd faithful discharge of the duties of his office accordang to law, and part for the due collection and payment of ed upon such district, and the said bond shal! be transmitted to the Solicitor of the Treasury, and, afver approval by him, shall be deposited in the office if the First Comptre ‘Treasury ; Provided always, ‘That nothing bh shall be deemed to annul or in anywise to impair Lhe obligation of the bond heretofore given by any cotlector; bat the same shail be and remain in fall force and virtue, wuything in this act to the con- y thereof in any wise noiw iLhstaning. 26. And be it further enacted, That the annial amount of the taxes so assessed shall be aud remain a lien upon ali lands and other real catate of the individuals who may be assessed for the same, during two. ra after the tie it shall annually become due and payable; and the sail Hen shall extend to each and every part of ‘all tracts or lots of land or dwolling houses, notwithsianding the ay have been divided or alienated in part b And bo it further enacted, That each collector shall be authorized to appoint, by an instrament of writ- ing under his and seal, as many deputies as he may think proper, to be by hint compensated for their services, and aiso to revoke the powers of any deputy, giving pub: lic notice thorcof in that portion of the district assigned to such deputy; and each such deputy shall haye the hike an- thority, in every respect, to collect the dircet tax so as- sessed within the portion of the district assigned to him. which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to individuals, as the case may bo, for all moneys collected, and for every act done as de- paty collector by any of his deputies whilst acting as such: Provided, That. uothing herein contained shall prevent any collector from collecting himself the whole or any part o€ (he tax so asgessed and payable in his dis- trict, THR COLLRCTION OF THR TAX. See. 23. And be it further enacted, That each of the said collectors shall, within ten days after receiving his collection list from tho assessors respectively, as afore- said, and annually, within ten days after he ‘shall be so required by the Secretary of the Treagury, advertise in one newspaper printed iu his collection ‘district, if any there be, and by notifications to be posted up in at least four public pla in his collection district, that the said tax has become due and payable, and state the times and places at which he or they willattend toreceive the same, which she within twenty days after such notifica: tion; atid with respect to persons who shall not attend, according to such notifications, it gall be the duty of each collector, in person or by deputy, to apply ouce at the pective dwellings within such district, and there demand the taxes payable by guch persons, which appli- cation shall be made within sixty days after the receipt of the collection lists, ag aferesaid, or after the receipt of the requisition of the Secretary of the Treasury, as afore. said, by the collectors; and if the said taxes shall not be then pati, or within twenty days thoreafter, it shall be y or his deputies, to proceed to d taxes by distraint and sale of the goods, chattels or effets of the persons delinquent as aforesaid, And in case of such distraint, it shall be the duty of the olticer chargod with thg celfection to make, or case to be mare, an account of the goods or cuattels whit distrained, @ copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of stitch goods, chattels or elects, or at hig or her dwailing, with some person of suitable age and discretion, with a note of tho sum demanded, and the time and place of sale; aud the said officer shall forthwith cause a uotitica. tion'to be publicly posted up at two of the taverns nearest to the residence of the person whose property shall be distrained, or at the court bause of the same count: pot more than ten"niiles distant, which notice shall s; the articies distrained, and the time and place for the thereof, which time.shall not be less than ten days from the date of such notification, and the place proposed for gale not more than five mitessdistant from the place of making such distraint: Prowded, ‘That in any case of dis- traint for the payment of the tax aforesaid, the goods. chatte!s or effects so datrained shall and may’ be restored to the owner or possessor if, prior to the sale thereof, pay- ment or Conder (hereof shall be nvade to the proper ollicer charged with the collection, of tho fail amount demanded , tegetber with auch fee fer levying, and such sum for the necessary and reasonable expense of removing and keep- ing the goods, chattels or effects so distrained, as may be allowed i like cases by the laws or practice of the*State Where the distraint shall have beew mate; but in case of now-paytneat or tender as aforesaid, the said officers shall proceed to sell’ the said goods, chattels or effects at pubic auction, and shal and may retain from the proceads of sich sal the amount domansable for the use of the United States, with the necessary and reagon. able expenses of disiraint and salo, and a Gommisaion of five per centam thereon for his own use, rendering the overpius, if any there be, to tho person whose” goods, chattels or eftects shall have beea distrained: Provided, That it shall not be lawful to make diatraint of tho tools 1 be the duty of the } or implements of a trade or profession, beasts of the plough necessary for the cultivation of improved lands, arms, or household furniture, or apparel necessary for & family. Sec. 29. And be it further onacted, That whenever ood, chattels or effects suilicient to aatisl'y any tax upon Welling housos, or lands ond their improvemetits, owned, occupied or superintentd by persons known or residing within the same collection district, cannot be found; the collector haying first advertisud the sano for thirty days, in a newspaper printed within the collection district, i such there be, aud having posted up, ip at feast ten pub. lie places within the sams, a votificattm of the intended sale, thirty days | 8 thereto, aball proceed to sett a et at public sale so much of the said property as may be ne- cessary Lo Satisfy the taxes die thereon, Cogether with an addition of twenty per centum to the sail taxes. Bat in all eases where the property this act may not be di Jector by a sale of part th of the tax, with all hole of sich pie vble to a direct tax ander ble‘ so a8 to enable the col eof to raise the whole amount sis, charges and , the ‘ty shall be sold, A the surpins of ( tisiying the tax, costs, aid to the owner of entatives,or if he or thoy eive Che samme, th teanseryo! oie C hold for the use of the owne until | r to the Soc coperty or his camot be found, or rely surplus shal) be “deposit States, to be the: legal r Atives, c qr his Appt who, upon sveh application, sh he trea: airy, cause thi wo b eapplicaut, And ig the property advert seid cannot ba sold for the a Dt & he the said additional twer ¥ Contin ther solo shail purchase the same in behalf of the # for the amount aforossid: Provided, ‘That t or superin tondent of the proporty aforoeaid, ame shall have been, as aforesaid, advertised for. sale, and botore i shall have been actually sold, shalt be alowed to pay the amount of the tax theroon, with an at dition of ton per centum on th ne, on the we Sseh Wb Gh thy any of By pee ab oe i _ UG 5, take place: Provided also, That tho owners, their heirs, excoutors or administrators, or any porson on their bobalt, shall Imve liberty to redeem the laws and other property sold, as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by sail! purchasér, with interest for the same, at the rate of twenty per centum per annum; and no deed shall be given in pursuance of such sale anti! the time of redemp- tion shall have expired, And the collector shall render a distinct account of the charges incurred in offering and advertieing for sale such property, and shall pay into the treasury the surplus, if any there be, of the aforesaid ad- dition of twenty per centum, or ten per centum, as the case may be, after defraying the charges, And in’ every case of the Sale of real estate which shall be made under the authorily of this act by the collectors, respectively or their lawful deputios, respectively, the deeds for the es- tate so sold shall be prepared, made, executed, and proved or acknowledged at the time and times preseribed in this act by the collectors, respectively, within whose collec: tion district such re tate shall be situated, in such form of law as shall be authorized and re “l by the laws of the United St the law of the State in which such real estate lies, king, executing, prov- ing, and a wiedging deeds of bargain and sale or other conveyances far the transfer and conveyance of rewl es tate: and for every dead so prepared, made, executed proved and acknowledged, the purchaser or grantes shall pay to the collector the sum of two dollars, for the se of the collector or other person effecting the sale of ie real estate thereby conveyed See. G0, And be it farther enacted, That with respect to property lying within any collection district, not owned of occupied, or superintended by some person re siding in such collection district, and on whieh the tax shall not have been paid to the collector within ninety days after the day on which he shall have received thi collection lists {rom the said assessors, respectively, as or the requisition of the Secretary of the ‘rea sury, as aforesaid, the collector shall transtnit lists of the same to one of the collectors within the same State, to be spated for that purpose by the Socretary of the ‘Trea ollector who shall have been thus designa retary o: the Treasury shall transmit re- ccipts for all the lists received, ag af Lor transmitting the samo; and the e nated in each State by the Secretary of the ‘tT , shall cause notifications of the taxes dtc as aforesaid, and contained in the lists thes transmitted to them, to be published for sixty days in at least one of the newspapers published in the State; aud the owners of the property on which such taxes may ba due shall be permitted to pay to such collector the aaid (ax, with an addition of ten pe centum thereon: Provided, That such payment is made within one yoar after the day on which the collector of tho district where such pro hes had notified that the tax bad become due on the UNPAID TAXES, Sec. 31, And be it farther enacted, That when any tax, as aforesaid, shall have remained unpaid for the term of one year, as’ aforesaid, the collector in the Stato whore the property lies, and who shall have been designated by the Secretary of the Treasury, a8 aforesaid, having first advertised tho same for sixty days in at least one news: paper in the State, shall proceed to sell, at public sale, so much of the said property as may be necessary to satisty. the tages due thereon, together with an addition of twenty per contum thereon if such property is not divisible, as aforesuid, whole thereof sali be sold, and accounted tor in the manner hereinbefore provided. If the property advertised for sale cannot be sold for the amount of the tax due thereon, with the said addition thereon, the collector shall purchase the same in behalf of the United States for such amount and addition, And the collector shall render a distinct account of the charges incurred in offering aud advertising forsale such pro- perty, and pay into thetreasury the surplus, if any, of the aforesaid addition of ten or twenty per centum, as the cage may be, after defraying the said charges, See. 34. And be it further enacted, That the collectors, designated as aforesaid by the Secretary of the ‘Treasury, shall deposit with the clerks of the district court of the United States in the respective States, and within which district the property lies, correct lists of the tracts of jand or other real property sold by virtue of Uhia act for non-payment of taxes, together with the names of owners or presumed owners, and of the purchasers of the same at the public sales aforesaid, and of the amount paid by said purchasers for the same; the owners, their heirs, ex or administrators, or any porson in their behalf, shall have liberty to redeem the Lands or othor property sould, as aforesaid, within two years from the time of sale, upon pa pt to the clerk aforesaid, for the use of the purchaser, his heirs, or assigns, of the amount paid by such purebaser for the said land, or other real pro- perty, with interest for the same at the rate of twenty per Gontum per annum, and of a commission of five per cen- tum on such payment tor the use of the clerk aoforesaid. ‘The clerks shall, on application, pay to the purchasers the moneys thus pald for their use; and the collectors ro- spectively shall give deeds for the lands or property aforesaid to the purchasers entitled to the same, all cases Where the same shall not have been redcomed with. in two years, as aforesaid, by the original owners thereof, or their legal representatives, or any person. in their be halt, and deposit such deeds with such clerk. And the said clerk shall be entitled to receive from the purchaser, for bis own use, the sum of one dollar, in addition to the sum ‘hereinbefore made pay. able to the collector, for every such deed, to be paid on the delivery thoreof to such purchasers. And fu ali casea where iwads may be sold under this act for the payment of taxes, Dolongiug to iufants, persons of insane mind, married women, or persons beyond sea, such persons shall baye the term of two years after their peotive disabilities shall have been removed, or their cturn to the United States, to redeem lands thus sold, on their paying into the clork’s office aforesaid the amount paid by the purchaser, with fifty per centum. addition thereto, together with ten per centum interest per annum, on the aggregate gum, and on their paymont to the pur- chaser ot the land atoresaid a compensation for all provements he may haye made on the premises, subse quent to his purchase, tho value of which improvements to be uacertained by three or moro neighboring free- holders, to be appouited by the clerk aforesaid, who, on actual view of the premis 3, shall assess the value of such improvements, on their oaths, and make a return of such valuation to the clerk immediate And tho Clerk of the Court shall receive such compensasion for his ser- vices herein, to be paid by and received trom the parties, like costs of suit, as the Judge of the District Court shall, in that respect, tax and allow. Tite REPORTS OF COLLECTORS. See. 33, And be it further enacted, That the several collectors shall, at the expiration of every month, after thoy shall, respectively, ccommence their collections in the next aud every ensuing year, transmit to the Secre- tary of the Treagury a statement of the collections made by tiem, respectively, within the month, and pay over quarterly, or sooner, if required by the Seerctary of the ‘Treasu: the moneys by them respectively collected within the sa rm; and each of the said collectors shall complete the collection of all sums annually assigned to him for collection, as aforesaid, shall pay over the same into the treasury, and shall render his tinal account to the Treasury Vopariment, within six months from and after the day when he shall have received the collection lists from the Board of Assessors or the said requisition of the Segretary of the Treagury, as aforesaid: Provided, how ever, That tho period of one year and three months from the said annual day shall be annually allowed to the the collector designated in each State, as aforesaid, by the Secretary of the Treasury, with respect to the taxes con- tained in the list transimitted to him by the other col- jectors, ag aforesaid. Sue. 34. And be it further enacted, That each col- lector shall be charged with the wholo amount of taxes 4 by Lim receipted, whether contained in the lists delivered. to him by the principal assessors, respectively, or trans- mitted to him by other collectors; and shall be allowed credit for the amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also for Uhe taxes of such persons as may have abseonded, or become insolvent, subsequent to the date of the assessment, and prior to the day when the tax ought, ac- cor to the provisions of this act, to have been collect ed: Provided, That it shall be proved to the satisfaction of the first Comptroller of the Treasury that_due diligence was used by the collector, and {hat no property was left from which the tax could have been reGovored; and each collector, designated in each State, as aforesaid, by tho Secretary of the Treasury, shall receive credit for the taxes due for all tracts of iand which, after being offered. by him for sale in manuer aforesaid, shallor may have been purchased by him in behalf of the United States, Sec, 85. And be it further enacted, That if any collector shall fail either to collect or to render bis account, or to pay over in the manner or within the times hereinbefore provided, it shall be the duty of the first Comptrolior of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shail issue a war- rant of distress agaipst such delinquent collector and his sureties, directed to the marshal of the district, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, ifany, which have been paid. And the said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, by distress and sale of the godds and chaitels, or any personal effects of the delin- quent collector; and for want of goods, chattels, or effects aforesaid, sufficient to satisfy the said warrant, the imay be levied on the person of the collector, who ma committed to prison, there to remain until discharged ia due course of law; and futhermore, notwithstanding the ‘ommitment of the collector to prison, as aforesaid, or if he abscond, and goods, chattels, and effecta, cannot be found sufficient to satisty the said warrant, the said mar- shal or Lis deputy shall and may proceed to lovy and col- fect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector. And tlie amount of the sume due from any colleator, as afpresaid, shall, and the same are hereby declared to be a lien upep the lands and real estate of such collector and his sureties, until the same ghall be discharged according to law. And for want of goods and chattels, or other personal effects of such collector or his sureties, sufficient to satisfy any war- rant of distress, issued pursuant to the preceding section of this act, the Jands and rea) estate of such collector and Lis sureties,or go much thereof as may be peey, fe atistying the said warrant, after being advertised for at least three weeks in not tess than three public places in the collection district, and im ono newspaper printed in the county or. ¢ if any there be, prior to the propored time of sale, may and shall be gokt by the marshal or his deputy; aad for all lands and re: nd im pursuance of the ees of the marshals,or Uleir deputies, executed in dug form of jaw, shall give a title againat all persons clamning under delinquent, Y ov thoiy sureties aferesaid, And all moneys that r nin of the prococds of such sald, after satisfying said W: nt of distress, and paying the reasonable costs and el 3 of. sale, shall be returned to the proprie- tor of the lands or real estate sold as aforesaid. Sev And bo‘it further enacted, That each and every collector “or his depitty, Who shatl exercise or be guilty of extortion er op} ny under color of thie act, or i demand other or greater sums than shal) be anthor- ized by thi: shatl be Hable to pay a sam not exceeding two thourand dollars, to be recovered by and for the of the pa \iured, with costs of anit, i any coart h nt jurisdiction; and exch aud 'y coll tor, Hes, shall give receipts for ali sums. by them nanee of this act, eyaetod, That separate ac. cy of retained ja pu nd be it farti 1 be Kept at the treasi counts shi of all oy re from the direct tax ‘A from the internal Inties, An cach of the reapective States, Territories, and collection districts; and (hat separate accounts shall be kept of the amount of each speges of Coy bane mand bee ood dad Maange sid dv Hg Collectors, aascasors, and assistant aasersore, and to the other otticers employed in each of the respective States, ‘Torritorics, wad. co districts, which accounts it shall be the duty of the Socrotary of the ‘Treasury, anu- aily, in the month of December, t0 lay before Congress. See. 38. And be it further enacted, That tho asscasors, respectively, shall, yeurly and in every year, a{ter the expiration of one year from the secoud Tacsday of Febrit- ary next, inquire and ascertain, in the manner by the seventh section of this act provided, what transfers and changes of property in lands, lots of grownd, and dwelling houses, have been made and effected in their respective districts, subsequent Co the NeXt precoding valuation , As sessment, and apportionment of the direct tax py tis’ act laid: and within twenty days thereafter they shal! make out three lists of sach transters.and changes and transmit one list to the Secretary of the Treasury, another list to the commissioner of taxes, and the third shail be delivered to the collector of the collection district. And it shall yearly, aud every year, atter the said year,one thousand eight hundred ‘and sixty-two, be the duty of the Secretary of the Treasury to notify the collectors of the s riets the day on which it shall be the duty and cotiecting the an- nual direct tax by this act tail and imposed, according to the assessment of the tax lists to them delivered by the said assessor, as a€oresaid, subject only to such. alter Hons therein as shill be just and proper in the opinion of the Secret: to conform to Le Lrapsters ne ws in all re the said time here spects, proceed in and conclude the eoitectio direct tx in the samme manner and willia Uy inbetore provided and prescribed, INTERNAT, DUTIES—THK KXCIER TAX, See, 39, And be it further enacted, Thai thore shall bo paid on all spirits that may be disilled on and after the first day of April aforesaid, the duty of five ecats on each and every gallon, first proof or less, and so. in proportion for greater strength than the strength of test proof, which shail be paid by the owner, agent or suporiutendeut of the ‘still or other vessel in which the sa spirituous Hqsors shall haye been distilled; which duty shal! be pat! the Lime of rendering the accounts of spirituous liquors so chargeable with duty, required lo be reudered by the fol lowing section of this act. See. 40. And be it further enacted, That every person wha, on the firat day of April aforess po the owuer of any still, boiler, or other vessel used o to be used for the purpose of distilling sp Liquors,or who shall bave such st@), boiler, or other vessel uuder ‘his. sit perintendence, eithor as agent for the ownor or ob hisown account, shall, bofore said day, and every person who, after said day, shall use or intesd to use aly still, boiler, or other vessel, a3 aforesaid, either as owner, agent or otherwise, shall, before he shall begin so lo use ‘or cause the anme to be go used, give bone in such fori 43 shail be prescribed by the Sceretary of the Treasury, with at least two sureties to the satisfaction of the collector of internal duties for the district in which the samo shall be situated in a sum not less than the estimated duties for one year, nor in avy case lesa than one thousand dollars, that he will from: day to day enter, or cause to be entered, in a book to be kept by hizn for that purpose, the number of gallons of spirituous liquors distilled, which book stall at ways be open in the day time for the inspection of the said collector, who may take any minutes, memorandums or transcripts thereof, aud will render to aid collector on the first days of each and every month, or within ten days thereafter, commencing on the first of April,one thousand eight hundred and sixty-two, a general account ia writin taken from his books, of the number of gallons of spiritt ous liquors distilled for the precoding mouth, or for such portion thereof as m2) lapsed from the date of #2 entry and report to the said day which shail next ens that he will at said times deliver to said collector the ¢ nal book of entries, which book shall be retained by collector; that he will yerify or cause to be yeriti said entries, reports, books and geueral accounts, by oath or affirmation, to be taken before the collecior or some other ofticer authorized by the laws of the State to. administer the same according to the form required by this aot, where the same is preseribed: that he will pay to the collector the duties, whieh, | act, ought to b: paid on the spirituous fquors so distilied, and.in said ac counts mentioned, at the time of rendering an account thereof, And the said bond may, from time to time, at the discretion of the collector, be renewed or changed in regard to the suretics and penalties thereof. And the said bond may, from time to time, at the discretion of the collector, be renewed or changed in regard to te sureties and penalties thereof. Sec. 41. And be it further enacted, That the entries made in the books of the distiller, required to be kept in the foregoing section, shall, on the first days ef each and every month, or within ten days thereafter, be verified u by oath or affirmation, to be taken as aforesaid, of the person or peraons by Wridin sich cutrigg shall have been made, with oath or affirmation, Sua! 4 cer. tified’ at the end of sich entries by — the collector or officer administering the me, ane hail be, in substance, as fotlows:—“ do swear (or affirm) that the foregoing entries were made by me on the respective days specified, and that they state, according to the best of my knowledge atid belief, the whoie quan tity of spirituous liquors distilled at tho distitlery owned by (uaming the person) in the county of (naming the county) amounting to (naming the number) gallous.”” See. 42 And be it further enacted, That tie agent, orsnperintendent aforesaid staal! , in case the entries required to be made iv his books by the te tion of this act shal! not have been made by hims joln to the oath or affirmation of the perso were made the following oath ov aftiruntio: as aforesaid:— <I do 5 my knowledge and belte! and true, and that | have lakeu all Che casaus ia my p t® make Lbem so." owner, f, sub- hy whom they to be taken ¢ (or affirm) that, to the best of the foregoing entries are just PRNALTIBA, Sec. 43. And be it further enacted, That in all cases jn which the dutios aforesaid, payable on spirituous liquors distilled, shall not be be paid at the time of rendering the account of the same, as herein required, the person or per sons chargeable therewith shall pay, in addition, ten por centum on the amount thereof; and in ease such’ dutics, with such addition, shal! not be paid within three months from the time the said duties ought to be paid, the eol- lector for the district shall make a personal demand of the sane from such person or pefsona, or by notice in writing left at his or her dwelling, if within Cu ection distrtet, and if not, at tho distillery owned or superintended by such porson or persons; and in case of refusal or neglect to pay suid duties, with the addition, within ten di after such demand or notice, the amount thereof may b recovered by distraint and salyof the goods, chattels; and effects of the delinquent ; and case of such distraint, it shall be the duty of the officer charged with the collection 10 make, or cause to be made, an account of the goals, chattels or effets which may be distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, cat tels or effects, at his dwolling, with a note of the sum de- manded, and the time aud piac sale. and said oflicer shall forthwith cause a notilication to be publicly posted up at two of the taverns nearest to the residence of the person whose property shall be distrained, or at the court house of tho same county, if not more than ten miles distant, which notice shall specify the articles dis. trained and the time and place proposed for the sale thereof, which time shat! not be fess than ten days from the date of such notification, and the place proposed for Bale not more than five miles distant Crom the place or making such distraint: Providod, That in every case of distraint for tho payment of duties aforesaid, the goods, chattels or effects so distrained may and shall be restored to the owner or possessor, if, prior to te sale thereof, payment or tender tharcof shall bo made to the proper officer charged with the collection, of the fu!! amount de manied, together with such fee fi ing, and such s1 for the necessary and reasonable expenses of removing and keeping the goods, chattels and effve!s 30 distrained as may be allowed in like cases by the laws or practice of the State or Territory wherein the disiraint shall have been made; but in case of non-payment or neglect to ten- der a8 aforesaid, the said officer shal! procecd to sell the said goods, chattels and effects at public auction, and may. and shall retain from the pegooeda of such sale the amouns demandable for the uso of the Cuited States, with the saul necessary and reasonable expenses of said distraint anid sale, as aforesaid, and a commission of flve per centum: thereon for his own use; rendering the surplus, if any there be, to the person whose goods, chattels md effects shall have been distrained: Provided, That it shit not be lawfotto inake distraint of the tools or implements of a trade or profession, beasts of the plough necessary for the oultivation of improved lands, arm, or nocessary household furniture, and apparel for a farmil s Sec. 44. And be it further onacted, That all epirituaus liquors which shall be distilled within the Gaited States or Territories thereof, the duties on which shall not boen duly paid or secured according to the trna intent and meaning of this act, shall be forfeite seized ag forfeited by any collector of intornal duties Provided, That such spirits shall not be lable to the seizure and forfeiture in the hands of a tna file parcha- ser, without notice of the dutica not being palit or secure t to be paid. Sec, 45. And be it further enacted, That the owner agent or superintendent of any still, boiler or otner ves: used in the distillation @f spirits, who shall neglect or re fuse to make true and exact cutry and report of the same, or to do or cause to be done any of the things by this act required to be done as aforesaid. except to pay the duties hereby laid in cases where the bond required Ue the forty-sixth section of this act has been Hi for feit, Cor every such negiect or refusal, ail the spiritoss liqhors distilled by or for him, together with the sum of one thousand dollars, to be recovered with costs of suit: which said Spirituous [iquora may be seized by any col. lector of internal dutiesand held by tim antil a decis: shal! bo had thoreon according to law: Provided, That ich seizure be made within three months aftor the ease for the same may have occurred, and Chat a prosecution or action thereon shail have commenced by such collector within twenty days after Ure seizure thereof. Sec. 46. And be it further enacted, Thift if any person shall forcibly obstruct or bind: or in the execu tion of this act, or of any of the powers or authorities hereby vested in him, or shall fos reseue oF eanse to be rescued any spirituons liquors, after the same shall have beeu seized by him, or shall attempt or endeavor’ to do so, the person £0 offending shall for every sugh offence forfeit and pay the sum’ot one hundred doth Sec. 47. And be it further enacted, That « be authorized to enter in the day time place wher stills, boflers, or othe distillation are kept, within his collection district. for the rpose, or of inapecting the acconnss of spirituous Liga time to time distilled, aud every ow if su oF stills, of boilers,” Or other veseels, or pe having tho agevey or siperintendence of the va shal! refuge to admit such officer spect said accounts, shall for aud pay the sum of Bye hundred dotiar AE DUTY ON FERMENTED Tage And be it further en lay of April next. there <b ale, porlor, and other similar ‘ name si each every who @r to suifer him to ine ‘y such refusal furteit vt «i within the Und or within (he Dirtri duty sal be pe Frviendont of the brow 8 ve Uh tories £ Cobmmbia, after that dey the owner, agent or si premises in which such fermented Liquors shail be Whe paid at the time of rendering the agco ted liquors so chargeable with dnty. a quired lo be rendered by the following section of dis act Sec. 49, And bo it farther onacted, That every per. son who, on said first day of April next,” shal! We owner or opeapant of any brewegy or premises used orcintented to be used er the purpose oof brewMhe or making such ferment ed hegty Oe say ipheih Maia als ds roinny piiieg Lig . counts of the several kinds and descriptions Fee enn enn EEEEEIIIEEEEee a control or superintendence, aa agent for the owner or 0¢- enpant, or shall have ta hu possession or custody aay vouscl or vessels intended to be used on guid premises tak the manufacture of beer, ale, porter or other sunilar fer mented liquors, either as owner, agent wise, Bally holore be shal! begin to tuner Gatee dips be used, give bond in such sitm as Shall be prescribed by the ‘Treasury Departinent, with at least two sureties, to the satisfaction of the collector Of internat duties for the dis. trict in which the premises shall be situated, in a sum not less than Lhe estimated duties for one year nor leas than: five hundred doliars, that he will, before using. (the same to be used, make a (ne ant exact Gin he ht port, in writing, Of al! the vessels owned or superinteaded by him, with the eapacity thereof, the names of the owner, agent or superintendent, the place where situated, nd what kind or description pf fermented hquors are in” tonded to be made or kept therein, with the quantity of such Liquors, in barrels ar gatlone, that he may have on hand; that he will thereafter, before using or causing the same to be used, make tike entry and report of any other atended to be used, in the mak ing or ng such liquors that he may own or have the superintendence of, with the capacity thereof, tho bames of the owner, agent and superintendent, the place where situated, and what kind or description of fermented K- qners are intended to be myute or kept thovem, with infor- mation fro time of any change in the capacity, superintendence which said vessel or vessels may ‘undergo; that he will from day to enter, or eause to be entered, in a book tobe Kept by bio for that purpose, and whieh stial! be open at all times be- tycoon Che vising and setting of the sun for the inspectiom: of said collector, who may take avy minutes or momo- randams or transcripts thereof, the aumber of barrels or gallons of fermented Liquors made, keeping separate ag willron der to aaidcottector, on the Hirst daysof April, July, October. and January ur each year, or within ten days thereafter a geueral account, in writing, Mien froin his books, of the numbor of barrels or gationa of each Kind of fermented quors mate for tree months preceding said days, or foe Such portions thereof as may have elapsed from tHe say of such entry to said day which sha'l noxt ensue; Fhal will, at tho said Limes, deliver to said collector the origival book of entris wie k shalt bo re tamed by said Goisctor! that he wilt verity, of cansze tO be verifled, the said ontries, reports books and general accounts, on oath or affirmation, & be taken before the collector or some officer authorteos by the laws of the State to administer the sami according to the form required by this act, where thts same is prescribed, and that he will pay to the said cob lector tho dutics whieh, by this act, ought tobe paid on the Jiquor macte and in the said Recounts.mentioned; and the tif bond may, from time to time, at the diaoretion of the cotlector, be renewed or changed in regard (0 the sureties or penaities thereof, Sec, 50. And be it further enacted, That the entries made in the books required to be kept by the forogoi section shall, on said frst days ef April, July, Oetober am January, or within ten days thereafter, be verified hp the oath or affirmation, go be taken as aforesaid, of the person or persons by whom such entries shall have beoe de, which ovth or affirmation shall be certified at the end of such entries by the collector or officer administer Alt bs, itt ectbestanice, as futloyes— the fore, ine on the respoet state, according to th belief, the whole quantity of f the brewery owned by (naming the person) in the coum ty (nating the county), amounting to (Homing the numa ber of barrels or gallons} barrels or gallons See. 51. And be it further enacted, That the owner agent oF superintendent aloresaid, Shall, in caso the citries required to be made in his Books shall not have boen made by himself, subjoin to the oath or aflirmation best ‘of 1 mented Ifjuors brewed at the following oath or alicmation, to be taken as afore saids— Ide swear (or affirm) that, to the best of my know jodge and belief, the foregoing entries are just aad true, and that Thaye taken ail the means in my power to make thom 50. See. 52. And be it further enacted, That in all cases the duly aforesaid on beer, ale, porter and other similar fermented liquors shall not be duly paid at’ the Line of rendering such person or persous chargeable therewith s addition, Con pee contant on the ani: ud incase such dati, with said addition, shat! not be pid within three moalha from tho tne the suid duties Ought to be paid, the cot tector for the district’ shall make a personal demand of the same from sack person or persons, or by notice tm writing Igftat his or hor dwelling, if within tho cottection district, and if not, the brewery owned or supermn. tended by such petsoa or persons; and in case of refusat or negieci to pay the dutica, with the date ion, Ae ten yg aflgr gue demand or” notice the amount shait be recnvored by distram? aud wal) ot tho oa chatfels and effects of Lhe delinquent: and, i case OrBUch distraint, it shall be the dusty of the offie to follow sub stantially the course prescribed an the forty ninth pection of this act. Sec. 63. And be it further enacted, That ati baer, alo, porter, and other sunilay fermented liquors which shalt be made within the United & or the Territories thereot. the duties on wt not have been paid or seoul ccording to the ty aud moaning of Chie act, shail be forfeited, and m any collector of imternal duties: i 4 liquors shall net be |) in the hands of a Lona fide the duties thereow bive not by paid Sec. 64. And be it further agent or superinte C making fermen shall efuise 19 nnke tr report of the same, or to do the things by this act req duties te ‘That the ownor, or vessels used ta duty is payabie, who rand exact entry and se to be done, any of to be done, as aforesaid, id in cases whore the of tis act tas tu aglect or refusal and ail tho vessels used her wth the sumo! Bye hum dred dollars, to be J with eosty of suit: whieh said liquors, with the vessels containng the same, with all the vessels used ing the same, may be seized by any collector of iuternal dation, aust feld by bi a wil be Ind therean according to law: Provided, ‘That such seizure be made within three months after the cause for the same may hay ; and that a proge: cution or action therecpon sti been commenced by such collector within tweuty day4 after the seigure thereof. ven, shalt ¢ Ni the liquors wade inmaking the sane And bo it further enacted d shali not he pa: ‘That in case the verod agreeably: thing shall be tis coquired to te given as aforeantt, ov the by shall Not be recovered, the sald decom be forfeitod, and shalt be put im collector for the recovery of Lhe amount of the Litton thereon ,penatties and costs, as tho ease imay be; and jndgment thereon do miaty be takeu at the return term, on motion te ncourt, untess sufficient cause te the cou- no, and allowed by, the esurt: Provided, or pray 30 shall haye beew. least fourteen day @ the roturn day duties afore to the provi done contra be done thereof, 56. And be it furt enact De author nthe di placs where vessels used in (he mal Hiquors are kept, within his district, for the pae- pose of examining the same, er inspecting the accounts of the jiquora from time to time mase. And every owner of such by y, or the vessola thereiu, oF persons having the agency or supermatendence - of the same, who <hali refuse to admit such officer, oF to suffer him to examine Lhe premises, or to inspect said ac- counts, shalt, for every such retasal, forfe:t aud pay the f five hundred dolhtrs, Sno en Bedetcmmelitse 57. And bo it farther enacted, That if any péMoa iy obstruct or hinder a collector in the execn- act, or of any of the powor and authority y vested ia Bim, or Shall foreibly resone or cause ti De resgyed any fiquors or any vessel after Une same shalt have beet sized by him, or shall attempt or endeavor 80 ta do.t con so oMending shalt, every sich of- faace, forfet_and pay the sum of five hundred dollars 4 TAX OY CARIACRS 1 SMA oot See, 57. ee onvetel, Heat tether dine. attor the sail first here sail ie pata the following yearly duties apaa every carringe, the body of whieb rests upoa springs of any description, wiich ina be kept for uae, and whiel shall mat he exe em ployedsfor the transportation of merchandire, according to the following valuation, including the hernesg uaed therewith: — Not exceeding fifty dot And > ie further onactes day of April next, t «, drett dollars. eietencite Ifadbove four banered and not exe fe sAQIWre.. 5. oi denies yaad Tf above six hundred, and not exeved: dotars vee * : If above eight handre sand dolat sees Tf above one thonsand doliars. ...... ‘ Which valuations shali be made’agre to the existing condition of the carriage and harness at the time of mak- img the entry thercof each year, ia conformity with the provisions of this act; and that there shaif be, and heroby is, likewise imposed an annual duty of one dollar on every gold watch kept for nse, and of fifty conts on every silver watch kept for use, which duty shall be paid by the own- er thoreot, REGISTRATION OF CARRIAGHS AND WATCORE Sec. 59. And be it further enacted, That every persom having or keeping such watch of carriage as tho ownet thereor, o having the charge, custody or possession of the same ag the’ agent of the owner, shall, on said first day of April next, and yearly thereafver, make and sub- seribé a true and exact entry thereof, and on carriages, describing the same, and stating tts denomination and the natber of its wheels, together with its vatue and that of the harness used therewith, 48 aforesaid; which eatery shall, within one month, be lodged with the caiector ot internal duties for the district in which the person liable for tke payment of such duty may reside, And it shall be the duty of said collector to atfend, within said oath, of: April in}each year, at three or more of the most pod- he and convenient places ia each county within their re. gpective districts, aud to give prblic notice, at least tea days previbns to such days, of the timo and place of dred 1g BX gvighbhundeod sach attendance, and to receive such entry, made in the manner before directed, at such place, or at any other plrees where they may happen to be, within the said monta of April, within which said? mouth the duties on such wateica’ aud carriages shail bo paid agreeably thereto, and, on payment ther of. to grant a ceriificate for cach wateh and carriage mentioned in suck entry thereia..cpecifying the name of the owner or agent of the owner, the’dozerg tion and denomination of the watch or and teesim’paid, with twa tine when, and the period for whieh such duty shall be so paid. ‘The forme of the eertil rte to he ga granted shai be presoeibed: by thd Troas Department, aad sach cartiiicatea or he ackvowledgients of the collector aforesaid, by & { States, shail "he th exitibiiod and almitted that hes and carriages by this act 4, nevertheless, That no toghat he deemed of validity any longer than while said woleh avd earrings reapectiyely, for winch said cortificate wes granted is owned by Phe person men 1 auch ¢0 Stinless such certifieate shall be Ant an entry shalt be thereon ng tacance ge Sh ew Be ee nt with Lioweu to Unit