Record to be delivered to success

To be evidence in any court. Record of redemption.

ty may be seized

of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, or. 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 redeemed as hereinbefore provided, the collector shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And when any Tax not satisproperty, personal or real, seized and sold by virtue of the fore- fied, other propergoing provisions, shall not be sufficient to satisfy the claim of the and sold. United States for which distraint or seizure may be made against any person whose property may be so seized and sold, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like manner, any other property liable to seizure of such person until the amount due from him, together with all expenses, shall be fully paid: Provided, That the word county," wherever the same occurs in this act, or the acts of defined. which this is amendatory, shall be construed to mean also a parish or any other equivalent subdivision of a State or Territory.

Word "county"

dents.

How collected.

45. That if any collector shall find, upon any list of taxes re- 30 June, 1864, § 31 turned to him for collection, property lying within his district Taxes returned which is charged with any specific or ad valorem tax or duty, but against non-resi which is not owned, occupied, or superintended by some person known to such collector to reside or to have some place of business within the United States, and upon which the duty or tax has not been paid within the time required by law, such collector shall forthwith take such property into his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days; and if the taxes thereon, with all charges for advertising, shall not be paid within the said thirty days, such collector shall proceed to sell the same, or so much as is necessary, in the manner provided for the sale of other goods distrained for the nonpayment of taxes, and out of the proceeds shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceedings to those provided in the preceding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of this section. And any surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, on proper proof being furnished that the person applying therefor is entitled to receive the same.

transmit list to

able resides, or

46. That whenever a collector shall have on any list duly returned 30 June, 1864, § 32. to him the name of any person not within his collection district Collector may who is liable to tax, or of any person so liable to tax who shall another .district have, in the collection district in which he resides, no sufficient where person liproperty subject to seizure or distraint from which the money due where he has prop for duties or tax can be collected, it shall and may be lawful for erty. such collector to transmit a copy or statement containing the name of the person liable to such duty or tax aforesaid, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which

receiving such list.

he shall have property, real or personal, liable to be seized and sold Duty of collector for duty or tax; and the collector of the district to whom the said certified copy or statement shall be transmitted shall proceed to collect the said duty or tax in the same way as if the name of the person and objects of tax contained in the said certified copy or statement were on any list furnished to him by the assessor of his own collection district; and the said collector, upon receiving said certified copy or statement as aforesaid, shall transmit his receipt for it to the collector sending the same to him.

30 June, 1864, § 33.

3.

mit monthly state

47. That the several collectors shall, at the expiration of each 3 March, 1865, § and every month after they shall, respectively, commence their Collect'rs to trans Collections, transmit to the Commissioner of Internal Revenue a ments of collec statement of the collections made by them, respectively, within tions to Commis- the month, and pay over the moneys by them over moneys col- respectively collected, at such places as may be

sioner, and pay

lected at such pla

signate.

Final account to

be rendered as of

ten as required. Depositories.

*

ces as he may de- designated and required by the Commissioner of Internal Revenue; and each of the said collectors shall complete the collection of all sums assigned to him for collection, as aforesaid, shall pay over the same into the treasury, and shall render his accounts to the Treasury Department as often he as may be required. And the Secretary of the Treasury is authorized to designate one or more depositories in each State for the deposit and safe-keeping of the money collected by virtue of this act; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of Regulations in his accounts at the Treasury Department. And the Commissioner reference to of Internal Revenue may, under the direction of the Secretary of Peribed. be pre- the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary.

30 June, 1864, § 34. 13 July, 1866, § 9.

Collectors shall

be charged with

what.

Credited

what.

48. That each collector shall be charged with the whole amount of taxes, whether contained in lists delivered to him by the assessors, respectively, or delivered or transmitted to him by assistant assessors from time to time, or by other collectors, or by his predecessor in office, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys collected for with passports, penalties, forfeitures, fees, or costs, and he shall be credited with all payments into the treasury made as provided by law, with all stamps returned by him uncancelled to the treasury, and with 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 with the amount of the taxes of such persons as may have absconded, or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and with all uncollected taxes transferred by him or by his deputy acting as collector to his successor in office: Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue that due diligence was used by the collector, who shall certify the facts to the First Comptroller of the Treasury. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof Lists & accounts upon a resale of the same as required by law. In case of the death, of taxes uncollect resignation, or removal of the collector, all lists and accounts of ed to be transfer'd taxes uncollected shall be transferred to his successor in office as soon as such successor shall be appointed and qualified, and it shall be the duty of such successor to collect the same.

to

successor for

collection.

taxes due.

on.

a warrant.

Marshal to levy

on the property of

dence of title, and

dence of right of

49. That if any collector shall fail either to collect or to render 30 June, 1864⤠35. his account, or to pay over in the manner or within the times here- Collectors failinbefore provided, it shall be the duty of the First Comptroller of ing to account for the Treasury, and he is hereby authorized and required, immedi-Duty of the First ately after evidence of such deliquency, to report the same to the Comptroller thereSolicitor of the Treasury, who shall issue a warrant of distress Solicitor of the against such delinquent collector, directed to the marshal of the Treasury to issue district, therein expressing the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall, himself or by his deputy, immediately proceed to levy the collector. and collect the sum which may remain due, with five per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides. And the bill of sale of the officer of any goods, Bill of sale to chattels, or other personal property distrained and sold as afore- be conclusive evi said, shall be conclusive evidence of title to the purchaser, and prima facie eviprima facie evidence of the right of the officer to make such sale, officer to make and of the correctness of his proceedings in selling the same. And sale. for want of goods and chattels, or other personal effects of such talevy on real escollector, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks, in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, shall be sold at public auction by the marshal or his deputy, who, upon such sale, shall, as such marshal or deputy marshal, make and deliver to the chaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant existing at the time of the seizure thereof. And all moneys that may remain of the proceeds of such sale after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid.

pur

Notice of sale,

Marshal to exe cute deed.

Surplus to be returned to proprie. tor of lands sold.

ery, &c., in the

50. That a collector or deputy collector, assessor, assistant as- 30 June, 1864, § 37. sessor, revenue agent, or inspector, shall be authorized to enter, Revenue officers in the daytime, any brewery, distillery, manufactory, building, or may enter brewplace where any property, articles, or objects, subject to duty or daytime. taxation under the provisions of this act, are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said property, articles, or objects, or inspecting the accounts required by this act from time to time to be made or kept by any manufacturer or producer, relating to such property, articles, or objects. And every owner of such brewery, distillery, Penalty for remanufactory, building, or place, or persons having the agency or fusing to admit superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and

officers.

And at night pay the sum of five hundred dollars: Provided, however, That when premises are when such premises shall be open at night, such officers may enter while so open in the performance of their official duties.

open.

30 June, 1864, § 38. 3 March, 1865, § 1. Penalty for obstructing revenue officer.

51. That if any person shall forcibly obstruct or hinder any assessor or assistant assessor, or any collector or deputy collector, revenue agent or inspector, in the execution of this act, or of any power and authority hereby vested in him, or shall forcibly rescue, or cause to be rescued, any property, articles, or objects, after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, upon conviction thereof, for every such offence, forfeit and pay the sum of five hundred dollars, or double the value of property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of Penalty for offi- the court: Provided, That if any such officer shall divulge to operations of any any party, or make known in any manner other than as provided in this act, the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, he shall be subject to the penalties prescribed in section thirty-six of this act.

cer divulging the

person visited.

30 June, 1864, § 41.

13 July, 1866, § 9. Collectors to colfor fines and pen

lect taxes, and sue

alties.

name of the United States.

sued for.

52. That it shall be the duty of the collectors aforesaid, or their deputies, in their respective districts, and they are hereby authorized, to collect all the taxes imposed by law, however the same may be designated, and to prosecute for the recovery of any sum or sums which may be forfeited by law; and all fines, penalties, and forfeitures which may be incurred or imposed by law, shall Suits to be in be sued for and recovered, in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, qui tam or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court Taxes may be of competent jurisdiction. And taxes may be sued for and recovered, in the name of the United States, in any proper form of action before any circuit or district court of the United States for the district within which the liability to such tax may 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 not without But no such suit shall be commenced unless the Commissioner of Internal Revenue shall authorize or sanction the proceedings: Provided, That in case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector, deputy collector, assessor, assistant assessor, revenue United States not agent, or inspector of internal revenue, the United States shall subject to costs in not be subject to any costs of suit, nor shall the fees of any Counsel fees not attorney or counsel employed by any such officer be allowed in to be paid unless the settlement of his account, unless the employment of such attorney or counsel shall be authorized by the Commissioner of Internal Revenue, either expressly or by general regulations.

sanction of the Commissioner.

certain cases.

employment authorized.

30 June, 1864, §176. Secretary of the Treasury may es

for certain cases.

53. That when any tax or duty is imposed by law, and the mode tablish regulations or time of assessment or collection is not therein provided, the same shall be established by regulation of the Secretary of the Treasury. 30 June, 1864, § 44. 54. That the Commissioner of Internal Revenue, subject to 13 July, 1866, § 9. regulations prescribed by the Secretary of the Treasury, shall be, Commissioner au- and is hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes erroneously or illegally assessed or

thorized to refund

lected, &c.

collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount

collectors & other

covered of them

duties.

of

or in any manner wrongfully collected, and also repay to collectors May repay to or deputy collectors the full amount of such sums of money as officers money reshall or may be recovered against them, or any of them, in any for acts done in court, for any internal taxes or licenses collected by them, with performance the costs and expenses of suit, and all damages and costs recovered against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them, or any of them, by reason of anything that shall or may be done in the due performance of their official duties; and all judgments Moneys recoverand moneys, recovered or received for taxes, costs, forfeitures, and ed or received to penalties, shall be paid to the collector as internal taxes are re- tors. quired to be paid: Provided, That where a second assessment When second may have been made in case of a list, statement, or return which in assessment may be the opinion of the assessor or assistant assessor was false or fraudülent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes collected under such assessment be recovered, refunded, or paid back, unless it is proved that said list, statement, or return was not false or fraudulent, and did not contain any understatement or undervaluation.

be paid to collec

set aside.

legal taxes until

the Commissioner,

55. That no suit shall be maintained in any court for the recov- 13 July, 1866, § 19. ery of any tax alleged to have been erroneously or illegally as- No suit to be sessed or collected, until appeal shall have been duly made to the maintained for ilCommissioner of Internal Revenue, according to the provisions of appeal is made to law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner be had thereon, unless such suit shall be brought When to bo within six months from the time of said decision, or within six months from the time this act takes effect: Provided, That if said decision shall be delayed more than six months from the date of said appeal, then said suit may be brought at any time within twelve months from the date of such appeal.

III.

SPECIAL TAXES.

brought.

Trades and occupations to pay a special tax.

30

June, 1864, § 72. 13 July, 1866, § 9.

To be registered.

56. That no person, firm, company, or corporation shall be en- 30 June, 1864, §71. gaged in, prosecute, or carry on any trade, business, or profession, 13 July, 1866, § 9. hereinafter mentioned and described, until he or they shall have paid a special tax therefor in the manner hereinafter provided. 57. That every person, firm, company, or corporation engaged in any trade, business, or profession, on which a special tax is imposed by law, shall register with the assistant assessor of the assessment district, first, his or their name or style, and in case of a firm or company, the names of the several persons constituting such firm or company, and their places of residence; second, the trade, business, or profession, and the place where such trade, business, or profession is to be carried on; third, if a rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses or mules; if an inn-keeper, the yearly rental value of the house and property to be occupied for said purpose. All of which facts shall be returned duly certified by such assistant assessor, to both the assessor and collector of the district; and the special tax shall be paid to the collector or deputy collector of the district as hereinafter provided for such trade, business, or profession, who shall give a receipt therefor.

Tax to be paid and receipt given therefor.